Taylor Well Replacement
Project Summary: Drill a new domestic water well at the Taylor Well site.
Total Project Cost: $6,500,000
Justification: The Taylor Ave. water well is not currently being utilized because of excess sand and bio growth. Without this well in service the City of McFarland experiences difficulty supplying water at adequate volume and pressure with no reserve.
Additional Funding Requested: N/A
Goal and Policy Links: This project ties directly to the City Council’s priorities of sustainable infrastructure and developing a neighborly safe community.
Project Contact: Public Works Director
Project Status: Budget phase. Design to occur in 2025-2026 and construction in 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 -
State Revolving Fund 500,000 6,000,000 6,500,000
-
Total 500,000 - - 6,000,000 - - 6,500,000
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 500,000 500,000
Construction 6,000,000 6,000,000
Construction Management -
Equipment Acquisition -
Total 500,000 - - 6,000,000 - - 6,500,000
Project Costs by Phase
253
Well #6 Replacement
Project Summary: Drill a new domestic water well at the existing Well #6 site on Hail Ln.
Total Project Cost: $6,500,000
Justification: Water from Well #6 is pumped intermittently and blended with water from other sites because of issues with hydrogen sulfide (H2S) and nitrate levels. By drilling a new, deeper well these issues can be significantly reduced.
Additional Funding Requested: N/A
Goal and Policy Links: This project ties directly to the City Council’s Priority of sustainable infrastructure.
Project Contact: Public Works Director
Project Status: Budget phase, design in 2025-2026 construction to occur in 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 State Revolving Fund 500,000 6,000,000 6,500,000
-
-
Total - - 500,000 6,000,000 - - 6,500,000
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 500,000 500,000
Construction 6,000,000 6,000,000
Construction Management -
Equipment Acquisition -
Total - - 500,000 6,000,000 - - 6,500,000
Project Costs by Phase
254
1.0 MG Storage Tank and Booster
Project Summary: Design and construct a new water storage tank and pressure boosting pump.
Total Project Cost: $3,750,000
Justification: As the Taylor Ave well is brought back online and development begins as a result of the recent annexation of 1900 acres into the City of McFarland, there will be a need to build an additional water storage tank.
This will enable distribution of both volume of water and pressure to both the residents and commercial users.
Additional Funding Requested: N/A
Goal and Policy Links: This project ties directly to the City Council’s priorities of sustainable infrastructure and developing a neighborly safe community.
Project Contact: Public Works Director
Project Status: Budget, Design and construction anticipated in 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 State Revolving Fund 3,750,000 3,750,000
-
-
Total - - 3,750,000 - - - 3,750,000
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 -
Construction 3,750,000 3,750,000
Construction Management -
Equipment Acquisition -
Total - - 3,750,000 - - - 3,750,000
Project Costs by Phase
255
Emergency Standby Generators
Project Summary: Install emergency back-up generators the Garzoli well and New Well.
Total Project Cost: $1,275,000
Justification: To ensure water delivery during extended electrical power outages, emergency generators are needed. This will become increasingly necessary as the city expands its commercial and industrial footprint.
Additional Funding Requested: N/A.
Goal and Policy Links: This project ties directly to the City Council’s priorities of sustainable infrastructure and developing a neighborly safe community.
Project Contact: Public Works Director
Project Status: Budget. Procurement and installation to occur in 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
State Revolving Fund 850,000 850,000
Water Reserves 425,000 425,000
-
Total 1,275,000 - - - - - 1,275,000
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 1,275,000 1,275,000
Total 1,275,000 - - - - - 1,275,000
Project Costs by Phase
256
Advanced Metering Infrastructure
Project Summary: Install infrastructure and water metering equipment to enable remote monthly meter reading.
Total Project Cost: $3,000,000
Justification: Currently water meters are read monthly, on a manual basis.
The cost of this effort is about $80,000 per year and is time consuming and prone to error. Converting to a remote system will significantly reduce manpower/ contract services and streamline the water meter reading/billing process. It will also result in much more accurate meter recording devices.
Additional Funding Requested: N/A.
Goal and Policy Links: This project ties directly to the City Council’s priorities of sustainable infrastructure and developing a neighborly safe community.
Project Contact: Public Works Director
Project Status: Budget. Anticipated construction 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
State Revolving Fund 3,000,000 3,000,000
-
-
Total - - 3,000,000 - - - 3,000,000
Project Funding Sources
Project Effect on the Operating Budget: Cost savings of $100,000 per year.
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 3,000,000 3,000,000
Total - - 3,000,000 - - - 3,000,000
Project Costs by Phase
257
New Well for Expansion
Project Summary: Drill a new domestic water well to serve the residents and commercial developments.
Total Project Cost: $6,500,000
Justification: Recently the city annexed 2200 acres for future residential, commercial, and industrial development. This development will require additional water supplies. Drilling a new well will satisfy the demand for additional water.
Additional Funding Requested: N/A.
Goal and Policy Links: This project ties directly to the City Council’s overarching priorities of sustainable infrastructure, neighborly and safe community, and efficient and effective government.
Project Contact: Public Works Director, Community Development Director.
Project Status: Budget Phase, Design Phase to be 2026-27, and probable construction phase in 2027-28
Project Costs and Funding Sources:
Project Costs by Phase
Project Funding Sources
Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29
Water Reserves 300,000 200,000 500,000
Financing (USDA/Revenue Bonds) 6,000,000 6,000,000
-
Total 300,000 - - 200,000 6,000,000 - 6,500,000
Project Funding Sources
Project Effect on the Operating Budget: Increase cost of utilities and personnel.
Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design 300,000 200,000 500,000
Construction 6,000,000 6,000,000
Construction Management -
Equipment Acquisition -
Total 300,000 - - 200,000 6,000,000 - 6,500,000
Project Costs by Phase
258
Fleet Replacement Program-Water Department
Project Summary: Annually purchase one vehicle to keep Water 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
Water 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
259
Well Replacement with Arsenic Treatment
Project Summary: Drill a new domestic water well with Arsenic Treatment on Perkins Ave or Elmo Hwy.
Total Project Cost: $10,072,347
Justification: With the Taylor Well offline and Browning Well encountering contamination and in need of a permanent treatment system, the City is in need of a new Water Well to keep up with demand. Although a new Well could provide water with no need for a treatment system, The surrounding agriculture and farming can make treatment inevitable. The cost is inclusive of a new Well construction with Arsenic Treatment.
Additional Funding Requested: N/A
Goal and Policy Links: This project ties directly to the City Council’s Priority of sustainable infrastructure.
Project Contact: Public Works Director
Project Status: Budget phase, design in 2024-2025 construction to occur in 2025-2026.
Project Costs and Funding Sources:
Project Costs by Phase
Project Funding Sources
Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29
State Revolving Fund 500,000 9,572,347 10,072,347
-
-
Total - 500,000 9,572,347 - - - 10,072,347
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 500,000 500,000
Construction 9,572,347 9,572,347
Construction Management -
Equipment Acquisition -
Total - 500,000 9,572,347 - - - 10,072,347
Project Costs by Phase
260
PLC & SCADA Upgrades at Garzoli Well
Project Summary: Design, purchase and install new PLC and SCADA control panels at Garzoli Well.
Total Project Cost: $100,000
Justification: Replace old outdated unreliable PLC and 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
Water Reserves 100,000 100,000
-
-
Total - 100,000 - - - - 100,000
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 100,000 100,000
Total - 100,000 - - - - 100,000
Project Costs by Phase
261
Transit Facility
Project Summary: Design and construct a transit station providing a transit office, waiting area and restrooms for public utilizing transit system along with garage to house an eighteenpassenger bus and van, with area for minor repair and electric charging stations.
Total Project Cost: $1,350,000
Justification: Existing bus/van parking area is not conducive to interface with public. It does not allow for charging stations and does not provide area for maintenance.
Additional Funding Requested: $0
Goal and Policy Links: This project ties directly to the City Councils priorities of developing a neighborly safe community.
Project Contact: Public Works Director
Project Status: Design phase complete. Waiting on funding in order to commence the construction phase.
Project Costs and Funding Sources:
Project Funding Sources
Project Effect on the Operating Budget: Increase in operating costs due to new facility has yet to be determined.
Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design 130,000 130,000
Construction 1,220,000 1,220,000
Construction Management -
Equipment Acquisition -
Total 130,000 - 1,220,000 - - - 1,350,000
Project Costs by Phase
Prior Years 2024-25 2025-26 2026-27 2027-28 2028-29 Total 17/18 State of Good Repair (Awarded) 54,000 54,000
18/19 State of Good Repair (Awarded) 76,000 58,615 134,615 Cal-OES Transit Security (Awarded) 19,634 19,634
LCTOP (Awarded) 28,152 28,152
CDBG (To Apply) 770,474 770,474
TDA-Transit 343,125 343,125
Total 130,000 - 1,220,000 - - - 1,350,000
Project Funding Sources
262
STAFFING
1957
Tradition • Unity • E xcellence
Preliminary Annual Operating Budget
Fiscal year 2024-2025 | Staffing
263
City Manager Contract
Police Chief Contract
Police Captain Contract
Finance Director Contract
Public Works Director Contract
Community Development Director Contract
Human Resources Director Contract
Assistant Public Works Director Contract
City Councilmembers $200
TITLE RANGE STEP A STEP B STEP C STEP D STEP E STEP F STEP A STEP F Administrative Assistant I 15 1,453.42 1,526.99 1,604.29 1,685.51 1,770.83 1,860.48 18.17 23.26 Accounting Clerk I 15 1,453.42 1,526.99 1,604.29 1,685.51 1,770.83 1,860.48 18.17 23.26 Community Service Officer 15 1,453.42 1,526.99 1,604.29 1,685.51 1,770.83 1,860.48 18.17 23.26 Street Maintenance I 16 1,489.75 1,565.17 1,644.40 1,727.64 1,815.10 1,906.99 18.62 23.84 Wastewater Treatment Plant Operator In Training 16 1,489.75 1,565.17 1,644.40 1,727.64 1,815.10 1,906.99 18.62 23.84 Water Operator In Training 16 1,489.75 1,565.17 1,644.40 1,727.64 1,815.10 1,906.99 18.62 23.84 Transit Operator 19 1,604.30 1,685.51 1,770.84 1,860.48 1,954.67 2,053.62 20.05 25.67 Accounting Clerk II 19 1,604.30 1,685.51 1,770.84 1,860.48 1,954.67 2,053.62 20.05 25.67 Animal Control/Code Enforcement Officer 19 1,604.30 1,685.51 1,770.84 1,860.48 1,954.67 2,053.62 20.05 25.67 Police Office Technician 19 1,604.30 1,685.51 1,770.84 1,860.48 1,954.67 2,053.62 20.05 25.67 Community Development Technician 19 1,604.30 1,685.51 1,770.84 1,860.48 1,954.67 2,053.62 20.05 25.67 Sweeper/Street Maintenance Worker I 21 1,685.52 1,770.84 1,860.49 1,954.67 2,053.62 2,157.58 21.07 26.97 Water Operator I 22 1,727.65 1,815.11 1,907.00 2,003.54 2,104.96 2,211.52 21.60 27.64 Wastewater Treatment Plant Operator I 22 1,727.65 1,815.11 1,907.00 2,003.54 2,104.96 2,211.52 21.60 27.64 Facilities Maintenance Specialist 22 1,727.65 1,815.11 1,907.00 2,003.54 2,104.96 2,211.52 21.60 27.64 Police Emergency Dispatcher 25 1,860.49 1,954.68 2,053.63 2,157.59 2,266.81 2,381.57 23.26 29.77 Accounting Clerk III 25 1,860.49 1,954.68 2,053.63 2,157.59 2,266.81 2,381.57 23.26 29.77 Administrative Assistant II 26 1,907.01 2,003.55 2,104.97 2,211.53 2,323.48 2,441.11 23.84 30.51 Water Operator II 27 1,954.68 2,053.63 2,157.59 2,266.82 2,381.57 2,502.13 24.43 31.28 Wastewater Treatment Plant Operator II 27 1,954.68 2,053.63 2,157.59 2,266.82 2,381.57 2,502.13 24.43 31.28 Crime Scene Technician 27 1,954.68 2,053.63 2,157.59 2,266.82 2,381.57 2,502.13 24.43 31.28 Police Officer Reserve/Trainee 27 1,954.68 2,053.63 2,157.59 2,266.82 2,381.57 2,502.13 24.43 31.28 Animal Control Supervisor 30 2,104.98 2,211.54 2,323.49 2,441.12 2,564.69 2,694.52 26.31 33.68 Communication/Records Supervisor 30 2,104.98 2,211.54 2,323.49 2,441.12 2,564.69 2,694.52 26.31 33.68 Staff Accountant 32 2,211.54 2,323.50 2,441.12 2,564.70 2,694.53 2,830.94 27.64 35.39 Parks and Streets Maintenance Supervisor 32 2,211.54 2,323.50 2,441.12 2,564.70 2,694.53 2,830.94 27.64 35.39 Police Officer 33 2,266.83 2,381.59 2,502.15 2,628.81 2,761.89 2,901.71 28.34 36.27 School Resource Officer 33 2,266.83 2,381.59 2,502.15 2,628.81 2,761.89 2,901.71 28.34 36.27 Building Inspector I/Code Enforcement Officer 35 2,381.59 2,502.15 2,628.82 2,761.90 2,901.71 3,048.61 29.77 38.11 Grant Manager 36 2,441.13 2,564.71 2,694.54 2,830.95 2,974.26 3,124.82 30.51 39.06 Police Corporal 37 2,502.16 2,628.82 2,761.90 2,901.72 3,048.61 3,202.94 31.28 40.04 Wastewater Treatment Plant Operator III/ Supervisor 38 2,564.71 2,694.55 2,830.95 2,974.26 3,124.83 3,283.02 32.06 41.04 Water Operator III/Supervisor 38 2,564.71 2,694.55 2,830.95 2,974.26 3,124.83 3,283.02 32.06 41.04 Accounting Supervisor 38 2,564.71 2,694.55 2,830.95 2,974.26 3,124.83 3,283.02 32.06 41.04 Police Sergeant 41 2,761.91 2,901.73 3,048.62 3,202.96 3,365.10 3,535.45 34.52 44.19 City Clerk (Non-Certified) 35 2,381.59 2,502.15 2,628.82 2,761.90 2,901.71 3,048.61 29.77 38.11 City Clerk (Certified) 41 2,761.91 2,901.73 3,048.62 3,202.96 3,365.10 3,535.45 34.52 44.19 Assistant Engineer/Projects Manager 46 3,124.85 3,283.04 3,449.24 3,623.85 3,807.30 4,000.04 39.06 50.00 Senior City Planner 46 3,124.85 3,283.04 3,449.24 3,623.85 3,807.30 4,000.04 39.06 50.00 Finance Manager 46 3,124.85 3,283.04 3,449.24 3,623.85 3,807.30 4,000.04 39.06 50.00
EXEMPT EMPLOYEE PAY SCHEDULE - BIWEEKLY HOURLY PAY
CITY OF MCFARLAND
POSITION & SALARY RANGE LIST
EFFECTIVE 07/01/2024-06/30/2025
CONTRACT EMPLOYEES
CITY COUNCIL - MONTHLY
NON- EXEMPT EMPLOYEE PAY SCHEDULE - BIWEEKLY HOURLY PAY 264
CITY CITY CITY HUMAN PUBLIC ANIMAL CODE PUBLIC
COUNCIL ADMIN CLERK RESOURCES FINANCE PLANNING SAFETY CONTROL BUILDING ENFORCEMENT GRANTS STREETS FACILITIES LLMD SEWER REFUSE WATER TRANSIT TOTAL Accounting Clerk I Total - - - - - - - - - - - - - - 0.99 0.99 1.02 - 3.00 Accounting Clerk II Total - - - - - - - - - - - - - - 0.66 0.66 0.68 - 2.00 Accounting Clerk III Total - - - - 0.60 - - - - - - - - - 0.60 0.20 0.60 - 2.00 Accounting Supervisor Total - - - - 0.10 - - - - - - - - - 0.30 0.30 0.30 - 1.00 Administrative Assistant I Total - - - - - - - - - - - 0.20 - - 0.30 0.20 0.30 - 1.00 Administrative Assistant II Total - 0.50 - - - - 0.50 - - - - - - - - - - - 1.00 Animal Control/Code Enforcement Officer Total - - - - - - - 1.00 - 1.00 - - - - - - - - 2.00 Animal Control Supervisor Total - - - - - - - 1.00 - - - - - - - - - - 1.00 Assistant Public Works Director Total - - - - - - - - - - - 0.15 0.05 - 0.30 0.15 0.30 0.05 1.00 Assistant Engineer/Projects Manager Total - - - - - 0.75 - - - - 0.25 - - - - - - - 1.00 Building Inspector/Code Enfrocement Officer Total - - - - - - - - 0.50 0.50 - - - - - - - - 1.00 City Clerk Total - - 0.40 - - - - - - - - - - - 0.30 - 0.30 - 1.00 City Manager/Finance Director Total - 0.13 - - 0.13 - - - - - - - - - 0.25 0.25 0.25 - 1.00 Communication/Records Supervisor Total - - - - - - 1.00 - - - - - - - - - - - 1.00 Community Development Director Total - - - - - 0.35 - - 0.35 - 0.30 - - - - - - - 1.00 Community Development Technician Total - - - - - 0.40 - - 0.60 - - - - - - - - - 1.00 Community Service Officer Total - - - - - - 1.00 - - - - - - - - - - - 1.00 Council Member Total 5.00 - - - - - - - - - - - - - - - - - 5.00 Crime Scene Technician Total - - - - - - 1.00 - - - - - - - - - - - 1.00 Facility Maintenance Specialist Total - - - - - - - - - - - - 1.00 - - - - - 1.00 Finance Manager Total - - - - 0.10 - - - - - - - - - 0.30 0.30 0.30 - 1.00 Grants Manager Total - - - - - - - - - - 1.00 - - - - - - - 1.00 Human Resources Director Total - - - 0.25 - - - - - - - - - - 0.38 - 0.38 - 1.00 Police Captain Total - - - - - - 1.00 - - - - - - - - - - - 1.00 Police Chief Total - - - - - - 1.00 - - - - - - - - - - - 1.00 Police Corporal Total - - - - - - 1.00 - - - - - - - - - - - 1.00 Police Emergency Dispatcher Total - - - - - - 1.00 - - - - - - - - - - - 1.00 Police Lieutenant Total - - - - - - 1.00 - - - - - - - - - - - 1.00 Police Office Technician Total - - - - - - 4.00 - - - - - - - - - - - 4.00 Police Officer Total - - - - - - 8.00 - - - - - - - - - - - 8.00 Police Officer Reserve/Trainee Total - - - - - - 1.00 - - - - - - - - - - - 1.00 Police Sergeant Total - - - - - - 4.00 - - - - - - - - - - - 4.00 Public Works Director Total - - - - - - - - - - - 0.15 0.05 - 0.30 0.15 0.30 0.05 1.00 School Resource Officer Total - - - - - - 1.00 - - - - - - - - - - - 1.00 Senior City Planner Total - - - - - 1.00 - - - - - - - - - - - - 1.00 Special Project Manager/Police Oversight Advisor Total - - - - - - 1.00 - - - - - - - - - - - 1.00 Staff Accountant Total - - - - 0.30 - - - - - - - - - 0.30 0.10 0.30 - 1.00 Street Maintenance I Total - - - - - - - - - - - 2.25 2.75 - - - - - 5.00 Street Maintenance Supervisor Total - - - - - - - - - - - 0.75 0.25 - - - - - 1.00 Street Sweeper Total - - - - - - - - - - - 1.00 - - - - - - 1.00 Transit Driver Total - - - - - - - - - - - - - - - - - 2.00 2.00 Wastewater Treatment Plant Operator I Total - - - - - - - - - - - - - - 2.00 - - - 2.00 Wastewater Treatment Plant Operator III/ Supervisor Total - - - - - - - - - - - - - - 1.00 - - - 1.00 Wastewater Treatment Plant Operator In Training Total - - - - - - - - - - - - - - 1.00 - - - 1.00 Water Operator II Total - - - - - - - - - - - - - - - - 2.00 - 2.00 Water Operator III/Supervisor Total - - - - - - - - - - - - - - - - 1.00 - 1.00 Water Operator in Training Total - - - - - - - - - - - - - - - - 2.00 - 2.00 GRAND TOTAL 5.00 0.63 0.40 0.25 1.23 2.50 27.50 2.00 1.45 1.50 1.55 4.50 1.00 3.10 8.98 3.30 10.03 2.10 77.00
SALARY AND BENEFITS DISTRIBUTION RECAP
POSITION
265
FUND TYPE DEPARTMENT
AUTHORIZED
FY22-23
AUTHORIZED
FY23-24
AUTHORIZED
FY24-25
General Fund
City Council
City Clerk 0.40
Executive Administrative Specialist
Administrative Assistant 0.10
Council Member 5.00 5.00 5.00
Total City Council 5.50 5.00 5.00
City Administration
Assistant City Manager 0.25
Executive Administrative Specialist
Administrative Assistant 0.90 0.90 0.50
City Manager 0.13 0.25
City Manager/Finance Director 0.13
Human Resources Director 0.25
Deputy Public Works Director 0.30
Total City Administration 1.83 1.15 0.63
City Clerk
City Clerk 0.40 0.40
Administrative Assistant 0.10
Total City Clerk - 0.50 0.40
Human Resources/Risk Management
Human Resources Director 0.25 0.25
Total Human Resources/Risk Management - 0.25 0.25
Finance and Accounting
Staff Accountant 0.60 0.60 0.30
Accounting Clerk III 0.20 0.20 0.60
City Manager/Finance Director 0.13
Finance Director 0.10 0.10
Accounting Supervisor 0.10 0.10
Finance Manager 0.10 0.10
Total Finance and Accounting 1.00 1.00 1.23
Planning
Senior City Planner 1.00 1.00 1.00
Community Development Director 0.20 0.60 0.35
Assistant Engineer/Projects Manager 0.75
Community Development Technician 0.40
Administrative Assistant 0.20 0.10
Total Planning 1.40 1.70 2.50
Public Safety
Administrative Assistant 1.00 1.00 0.50
City Manager 0.50 0.25
CITY OF MCFARLAND
FULL-TIME EQUIVALENT POSITIONS
266
FUND TYPE DEPARTMENT
AUTHORIZED
FY22-23
AUTHORIZED
FY23-24
AUTHORIZED
FY24-25
CITY OF MCFARLAND
FULL-TIME EQUIVALENT POSITIONS
Community Service Officer 1.00 1.00 1.00
Police Corporal 1.00 1.00 1.00
Crime Scene Tech 1.00 1.00 1.00
Deputy Police Chief 1.00
Police Chief 1.00 1.00 1.00
Police Captain 1.00 1.00
Police Lieutenant 2.00 1.00
Police Office Technician 4.00 4.00 4.00
Police Office Technician - Part Time 1.00 2.00
Police Emergecy Dispatcher 1.00
Police Officer 11.00 10.00 8.00
Police Officer Reserve/Trainee 1.00
Police Sergeant 4.00 4.00 4.00
School Resource Officer 1.00
Communication/Records Supervisor 1.00 1.00
Special Project Manager/Police Oversight Advisor 1.00
Senior Police Communication/Records Administrator 1.00
Total Public Safety 27.50 29.25 27.50
Animal Control
Animal Control Officer 2.00 2.00
Animal Control/Code Enforcement Officer 1.00
Animal Control Officer Supervisor 1.00
Community Development Director 0.20
Total Animal Control 2.20 2.00 2.00
Building Inspection
Community Development Director 0.20 0.20 0.35
Building Inspector/Code Enforcement Officer 0.50
Building Inspector I 1.00 1.00 0.60
Total Building Inspection 1.20 1.20 1.45
Code Enforcement
Animal Control/Code Enforcement Officer 1.00
Building Inspector/Code Enforcement Officer 0.50
Code Enforcement Officer 0.73 0.73
Code Enforcement Officer - Part Time 0.73 0.73
Community Development Director 0.20 0.20
Total Code Enforcement 1.66 1.66 1.50
Grants Administration
Assistant Engineer/Projects Manager 0.25
Grants Administrator 1.00 1.00
Community Development Director 0.20 0.30
Grant Manager 1.00
Grants Administrator in Training 1.00
Total Grants Administration 1.20 2.00 1.55
267
FUND TYPE DEPARTMENT
AUTHORIZED
FY22-23
AUTHORIZED
FY23-24
AUTHORIZED
FY24-25
CITY OF MCFARLAND
FULL-TIME EQUIVALENT POSITIONS
Streets
Public Works Director 0.20 0.20 0.15
Street Maintenance Supervisor 0.97 0.97 0.75
Street Maintenance I 2.00 2.00 2.25
Street Sweeper 1.00 1.00 1.00
Assistant Public Works Director 0.50 0.20 0.15
Administrative Assistant I 0.10 0.10 0.20
Total Streets 4.77 4.47 4.50
Facilities Maintenance
Facilities Maintenance Specialist 1.00
Total Facilities Maintenance - - 1.00
Total General Fund 48.26 50.18 49.50
Special Revenue Funds
Lighting Landscaping and Maintenance District
Assistant Public Works Director 0.05
Public Works Director 0.05
Street Maintenance Supervisor 0.03 0.03 0.25
Street Maintenance I 2.75
Groundskeeper 2.00 2.00
Total Lighting Landscaping and Maintenance District 2.03 2.03 3.10 Total Special Revenue Funds 2.03 2.03 3.10
Enterprise Funds
Sewer
City Clerk 0.30 0.30 0.30
Executive Administrative Specialist
Staff Accountant 0.60 0.60 0.30
Assistant City Manager 0.45
Code Enforcement Officer 0.14 0.14
Code Enforcement Officer - Part Time 0.14 0.14
Accounting Clerk I 0.72 0.66 0.33
Public Works Director 0.30 0.30 0.30
Accounting Clerk III 0.60 0.60 0.60
WWTPO III/Supervisor 1.00 1.00 1.00
Wastewater Treatment Plant Operator I 1.00 2.00 2.00
Wastewater Treatment Plant Operator In Training 2.00 1.00 1.00 Accounting Clerk II 0.33 0.33 0.66
Finance Director 0.30 0.30
City Manager 0.13 0.20
City Manager/Finance Director 0.25
Human Resources Director 0.38 0.38 0.38
Accounting Supervisor 0.30 0.30
Finance Manager 0.30 0.30
Assistant Public Works Director 0.50 0.30 0.30
Administrative Assistant 0.30 0.30 0.30
Total Sewer 9.47 8.84 8.32
268
FUND TYPE DEPARTMENT
AUTHORIZED
FY22-23
AUTHORIZED
FY23-24
AUTHORIZED
FY24-25
CITY OF MCFARLAND
FULL-TIME EQUIVALENT POSITIONS
Refuse
Staff Accountant 0.20 0.20 0.10
Assistant City Manager 0.15
Accounting Clerk I 0.70 0.66 0.33
Public Works Director 0.20 0.20 0.15
Accounting Clerk III 0.60 0.60 0.20
Accounting Clerk II 0.33 0.33 0.66
Finance Director 0.30 0.30
City Manager 0.13 0.10
City Manager/Finance Director 0.25
Accounting Supervisor 0.30 0.30
Finance Manager 0.30 0.30
Assistant Public Works Director 0.10 0.20 0.15
Administrative Assistant 0.10 0.20 0.20
Total Refuse 3.11 3.09 2.64
Water
City Clerk 0.30 0.30 0.30
Executive Administrative Specialist
Staff Accountant 0.60 0.60 0.30
Water Operator In Training 3.00 3.00 2.00
Assistant City Manager 0.15
Code Enforcement Officer 0.14 0.14
Code Enforcement Officer - Part Time 0.14 0.14
Utility Technician
Accounting Clerk I 0.24 0.34 0.34
Public Works Director 0.30 0.30 0.30
Accounting Clerk III 0.60 0.60 0.60
Accounting Clerk II 0.34 0.34 0.68
Finance Director 0.30 0.30
City Manager 0.13 0.20
City Manager/Finance Director 0.25
Human Resources Director 0.38 0.38 0.38
Accounting Supervisor 0.30 0.30
Finance Manager 0.30 0.30
Assistant Public Works Director 0.50 0.30 0.30
Water Supervisor 1.00 1.00 1.00
Water Operator II 1.00 1.00 2.00
Administrative Assistant 0.30 0.30 0.30
Accounting Clerk I 0.34 0.34
Total Water 10.04 9.87 9.35
Public Transportation
Transit Driver 2.00 1.00 2.00
Public Works Director 0.05
Assistant Public Works Director 0.10 0.05
Total Public Transportation 2.10 1.00 2.10
269
FUND TYPE DEPARTMENT
AUTHORIZED
FY22-23
AUTHORIZED
FY23-24
AUTHORIZED
FY24-25
CITY OF MCFARLAND
FULL-TIME EQUIVALENT POSITIONS
Total Enterprise Funds 24.72 22.79 22.40
Grand Total All Funds 75.00 75.00 75.00
270
APPENDIX
1957
Tradition • Unity • E xcellence
Preliminary Annual Operating Budget
Fiscal year 2024-2025 | Appendix
271
BUDGET CALENDAR
The following outlines key budget tasks, dates and responsibilities in developing the 2024-25 Budget.
When Who What
March 15 Finance Distributes Operating and CIP budget instructions and worksheets
March 20-22 Finance Brief departments on budget process/worksheet preparation April 05 Departments Submit New Regular Staff Requests
April 12 Finance Distributes regular staffing, insurance and G&A costs April 19 Departments Submit budget worksheets, strategic initiatives, accomplishments and objectives, division descriptions and CIP project requests
April 22 to
April 26
Finance Review department submittals: meet with departments as needed
Prepare revenue, expenditure and changes in fund
balance/working capital projections
April 29 to
May 01
Finance Brief City Manager on revenue, expenditure and changes in fund balance projections and results of department review May 03 Departments Present any “appeals” to City Manager May 06 to
May 15
Finance
City Manager
Prepare Preliminary Budget
Review and approve Preliminary Budget
May 17 City Manager Issue 2024-25 Preliminary Budget
June 4 Council Preliminary Budget: Overview, General and Special Funds June 4 Council Preliminary Budget: Enterprise and Internal Service Funds June 27 Council Budget adoption (Regular Meeting)
272
APPROPRIATIONS LIMIT
In 1979, California voters approved Proposition 4 (Article XIII-B of the California State Constitution). Informally known as the “Gann Spending Initiative,” this provision limits the total amount of appropriations in any fiscal year from “proceeds of taxes.” Accordingly, it is essentially a limitation on revenues from taxes, rather than a direct limit on spending.
In 1980, the State Legislature added Section 9710 to the Government Code which requires that the Council of each establish, by resolution, an appropriations limit for the following year. The limit for any fiscal year is equal to the previous year’s limit, adjusted for population changes and the change in the U.S. Consumer Price Index (or California per capita personal income, if smaller). The necessary statistical information is provided by the California Department of Finance.
The original Article XIII-B (Proposition 4) and its implementing legislation were further modified by Proposition 111 (approved by the voters in June 1990). The changes were incorporated into the 1990-91 and 1991-92 Appropriations Limits. Beginning with the 1990-91 Appropriations Limit, a city may choose annual adjustment factors. The adjustment factors include the growth in the California per capita income or the growth in the non-residential assessed valuation due to construction within the city; and the population growth within the county or the city.
The following compares the difference between McFarland’s 2024-25 Appropriations Limit and the estimated proceeds of taxes in the adopted 2024-25 Annual Budget. As reflected below, the City remains well below its Appropriations Limit for 2024-25.
McFarland Appropriations Limit
Fiscal Year
Per Capita
Change Factor
Population
Change Factor
Total
Adjustment
Appropriations
Limit
Appropriations
Subject to
Amount Under
the Limit
2015-2016 1.0382 1.0254 1.0646 12,133,228 2,304,373 9,828,855 2016-2017 1.0537 1.0183 1.0730 13,018,743 2,425,038 10,593,705 2017-2018 1.0369 1.0197 1.0573 13,765,068 2,957,523 10,807,545 2018-2019 1.0367 1.0162 1.0535 14,501,424 3,155,712 11,345,712 2019-2020 1.0385 1.0160 1.0551 15,300,685 3,172,102 12,128,583 2020-2021 1.0373 1.0077 1.0453 15,993,610 2,980,227 13,013,383 2021-2022
2022-2023
2023-2024
2024-2025
1.0573
1.0755
1.0444
1.0362
1.0418
0.9906
0.9918
1.0145
1.1015
1.0654
1.0358
1.0512
17,616,884 2,630,557
2,757,119
3.399,704
3,685,718
14,986,327
16,011,738
16,041,752
16,751,625
18,768,857
19,441,456
20,437,343
273
1957
Tradition • Unity • E xcellence
Preliminary Annual Operating Budget
Fiscal year 2024-2025 | Glossary
ACCOUNTING: (a)-The special field concerned with the design and implementation of procedures for the accumulation and reporting of financial data. (b)- The process of identifying, measuring, and communicating financial information to permit informed judgments and decisions by users of the information.
ACCOUNTING PERIOD: Any period of time at the end of which an agency determines its financial position and results of operations.
ACCOUNTING PROCEDURES: All processes that identify, record, classify, and summarize financial information to produce reports and to provide internal controls.
ACCOUNTING SYSTEM: The total structure of records and procedures which identify, record, classify, and report information on the financial operations of an agency through its funds, balance account groups, and organizational components.
ACCOUNTS PAYABLE: A short-term liability account reflecting amounts due to others for goods and services prior to the end of the accounting period (includes amounts billed but not paid).
ACCOUNTS RECEIVABLE: An asset account reflecting amounts due from others for goods and services provided prior to the end of an accounting period (includes amounts advanced but not repaid).
ACCRUAL BASIS: The method of accounting which calls for recognizing revenue/gains and expenditures/losses in the accounting period in which the transactions occur regardless of the timing of the related cash flow. Contrast with Cash Basis.
ACCUMULATED DEPRECIATION: The amount of depreciation that has accumulated to date during the existing useful life of City assets.
ACTUAL FISCAL YEAR: Amounts represent actual expenditures and financing sources for two fiscal years prior to the Recommended Budget fiscal year.
AD VALOREM TAXES: Revenue from taxes paid on real property and personal property which is calculated based on the “value” of the property.
ADOPTED BUDGET: The official budget is a legal document that is approved by a legislative body at the start of each fiscal year.
ALLOCATION: Division or distribution of resources according to a predetermined plan.
APPORTIONMENT: Allocation of State or Federal aid, district taxes, or other moneys to cities or other governmental units.
APPROPRIATION: A legal authorization to make expenditures and incur obligations for specific purposes.
GLOSSARY
274
GLOSSARY
1957
Tradition • Unity • E xcellence
Preliminary Annual Operating Budget
Fiscal year 2024-2025 | Glossary
GLOSSARY
ASSESSMENT: The process of making the official valuation of property for purposes of taxation.
ASSETS: A probable future economic benefit obtained or controlled by an entity as a result of past transactions or events.
AUDIT: An examination of financial statements and related documents, records, and accounts for the purpose of determining the propriety of transactions, whether transactions are recorded properly and whether statements drawn from accounts reflect an accurate picture of financial operations and financial status. Audits may also include reviews of compliance with applicable laws and regulations, economy and efficiency of operations and effectiveness in achieving program results. The general focus of the annual audit conducted on the City is usually a financial statement examination and compliance review.
AGENCY FUND: Includes the Successor Agency and McFarland Improvement Authority, which are under the authority of the Council, but are separate legal entities.
BALANCE SHEET: A basic financial statement that shows assets, liabilities, and fund balance of an entity as of a specific date.
BASIS OF BUDGETING: Basis of budgeting refers to the method used for recognizing revenues and expenditures in the budget. For the City of McFarland, the basis of budgeting is the same basis used for accounting: modified accrual.
BOND: Most often, a written promise to pay a specified sum of money, called the face value, at a specified date or dates in the future, called the maturity date(s), together will periodic interest at a specified rate.
BUDGET: A financial plan consisting of an estimate of proposed expenditures, the proposed means of financing and corresponding purpose for a given time period.
BUDGETARY CONTROL: The management of business affairs in accordance with an approved plan of estimated income and expenditures.
BUDGET EXPLANATION: A general discussion of the recommended budget as presented in writing to the City Council. The budget explanation contains a description of the principal budget items and their financial status at the time of budget development.
BUDGET FINANCIAL SCHEDULES: Provides summary and detailed information on financing sources/uses.
BUDGETARY AMENDMENT/MODIFICATION: A change in resources needed to accomplish an existing service level. This is a necessary adjustment to the current year budget already approved by the City Council.
BUDGET UNIT: The classification of expenditures and revenue into appropriately identified accounting or cost centers deemed necessary or desirable for control of financial operations.
Such units are devised at the discretion of the City.
275
GLOSSARY
1957
Tradition • Unity • E xcellence
Preliminary Annual Operating Budget
Fiscal year 2024-2025 | Glossary
GLOSSARY
BUDGETED POSITION: A unit of measure used to standardize positions with different bases (e.g., hours, months). All items are converted to full-time equivalent positions, which are represented as budgeted positions in departmental operations. A full time equivalent represents one employee working full-time for one year.
CANCEL (OR DECREASE) RESERVES: An accounting transaction to release obligated fund balances to finance appropriations.
CAPITAL IMPROVEMENT: A permanent addition to the City assets, including purchase of land, the design and construction of buildings and facilities or major renovations of the same.
CAPITAL IMPROVEMENT PLAN (CIP): A financial plan of proposed capital improvement projects with single and multiple-year capital expenditures. Th CIP plans for five years and is updated annually.
CAPITAL OUTLAY: The acquisition of fixed assets or additions to fixed assets, including land or existing buildings, improvements of grounds, construction of buildings, additions to buildings, remodeling of buildings, or equipment.
CASH: An asset account reflecting currency, checks, money orders, bank deposits, and banker’s drafts either on hand or on deposit with an official or agent designated as custodian of cash.
Any restrictions or limitations as to the use of cash must be indicated.
CASH BASIS: Method of accounting in which income and expenditures are recorded only when cash is actually received or disbursed (contrast with accrual basis).
CHART OF ACCOUNTS: A systematic list of accounts applicable to a specific entity.
CHANGE FROM BUDGET: The resulting variance when the recommended budget is compared to the adopted budget of the preceding year.
CONTRACTED SERVICES: Services rendered by personnel who are not on the payroll of the City, including all related expense covered by contract.
COST ALLOCATION: Overhead accounting provides for cost allocation of administrative and support service costs to service providing organizations. Allocation is based on different methods in unison or in combination, including expenditure budget amount, FTE employees and facility square footage. A weighting of overhead charges is further broken out for operational costs verses CIP. This service enables the City to determine the full cost of program budgeting and to recapture General Fund costs expended in contracting with outside agencies and in serving other funds of the City.
COST OF LIVING ADJUSTMENT (COLA): The COLA is commonly used to refer to general salary increases granted to employees or increases in benefit payments for recipients of public assistance to keep pace with inflation in the cost of goods and services as measured by the Consumer Price Index (CPI).
276
GLOSSARY
1957
Tradition • Unity • E xcellence
Preliminary Annual Operating Budget
Fiscal year 2024-2025 | Glossary
GLOSSARY
CURRENT LIABILITIES: Amounts due and payable for goods and services received prior to the end of the fiscal year. Current liabilities are paid within a relatively short period of time, usually within a year.
DEBT SERVICE FUND: A fund used to account for the accumulation of resources to make payments of principal and interest on general obligation bonds and other long-term debt.
DEBT SERVICE REQUIREMENTS: The amount of money required to pay interest on outstanding debt and required contributions to accumulate monies for future retirement of term bonds.
DEFICIT: (1)-Excess of liabilities over assets. (2)- The excess of expenditures or expenses over revenues during an accounting period.
DEPARTMENTAL PROGRAM SUMMARY: Provides information such as the legal authority for the program, whether the program is mandated or discretionary, the description of the program and summary budget information reflecting the base budget.
DEPRECIATION: The decrease in value of physical assets due to use and the passage of time.
ENTERPRISE FUND: A fund used to account for those operations that are financed and run like commercial entities, where the intent is to recover the cost of providing ongoing services, primarily by user charges. An example is the Wastewater Enterprise Fund, supported financially by monthly rates and charges paid by businesses and residents.
EDUCATIONAL REVENUE AUGMENTATION FUND (ERAF): Implemented in 1992- 1993, ERAF legislation allows a portion of local property tax going to counties, cities and other local agencies to be redirected to educational agencies within that county.
ESTIMATED FISCAL YEAR: Reflects estimated expenditures and financing sources for the entire current fiscal year.
EXPENDITURE: The spending or disbursement of financial resources.
FEES: Amounts collected from or paid to individuals or groups for services or use of facilities.
FULL-TIME EQUIVALENT (FTE): The number of employees working full time. In other words, one FTE is equivalent to one employee working full time.
FINANCING SOURCES: Reflects the total resources utilized to finance expenditure needs.
FINANCING USES: Total needs requiring financing for the fiscal year, consisting of expenditure appropriations and increases to reserves.
FISCAL YEAR: A yearly accounting period, beginning on July 1 and lasting through June 30 of the next year, to which the annual operating budget applies. Fiscal years are designated by either the calendar year in which they begin and end or only in which they end. Abbreviation: FY FIXED ASSETS: Fixed assets are assets of a permanent character that have continuing value such as land, buildings, machinery, furniture, and equipment. 277
GLOSSARY
1957
Tradition • Unity • E xcellence
Preliminary Annual Operating Budget
Fiscal year 2024-2025 | Glossary
GLOSSARY
FIXED COST: Fixed costs are those costs that remain relatively constant regardless of enrollment or volume of business. Examples include interest, insurance, and contributions to retirement systems.
FUNCTION: A group of related activities aimed at accomplishing a major service or regulatory program.
FUND: A separate fiscal and accounting entity with a self-balancing set of accounts recording financing sources, financing uses, assets and liabilities.
FUND BALANCE: The amount remaining at fiscal year-end representing the difference between current assets and current liabilities. In enterprise funds, this is also referred to as Net Position.
FUND BALANCE AVAILABLE: That portion of the fund balance not obligated and therefore available for financing the budgetary requirements of the Proposed Budget.
FUND SOURCES: Identifies fund(s) that will provide money for project expenditures.
FUND NUMBER: A Fund Number is a number with two digits which uniquely identifies the fund in the City’s financial system. As an example, the General Fund is 01, Special Revenue Fund 10 and Enterprise Fund is 30.
GENERAL FUND: The fund used to account for all citywide operations except those required to be accounted for in another fund.
GENERAL LEDGER: A book, software file, or other device in which accounts are kept to a degree of detail necessary to summarize the financial transactions of the City of McFarland system.
General ledger accounts may be kept for any group of items of receipts or expenditures.
GENERAL PLAN: The General Plan is a long range planning document that provides the City a framework for action and the direction in which to focus that action. General Plan Elements are areas in which the City has elected to administer and manage the delivery of services to its community.
GENERAL ACCEPTED ACCOUNTING PRINCIPLES (GAAP): GAAP is a set of uniform minimum standards and guidelines for financial accounting and reporting.
GOVERNMENTAL ACCOUNTING STANDARD BOARD (GASB): GASB is the authoritative accounting and financial reporting standard-setting body for governmental entities GRANT: A contribution by a government or other organization to support a particular function.
INTERFUND ACCOUNTS: Accounts in which transactions between funds are reflected.
INTERFUND TRANSFERS: Money that is taken from one fund and added to another fund without an expectation of repayment.
INTRABUDGET TRANSFERS: Amounts transferred from one appropriation account to another within the same fund.
278
GLOSSARY
1957
Tradition • Unity • E xcellence
Preliminary Annual Operating Budget
Fiscal year 2024-2025 | Glossary
GLOSSARY
LAFCO: Local Agency Formation Commission.
MODIFIED ACCRUAL BASIS OF ACCOUNTING: The City's basis of accounting. Revenues are recognized when they become both measurable and available to finance expenditures.
Expenditures are generally recognized when incurred, except for self-insurance, litigation, and employee benefits, which are accounted for on a cash basis.
NET FUND OBLIGATION: The amount of the operation financed by general purpose revenues, such as property taxes, after deducting revenues generated by the operation and transfers from other funds attributable to the operation in question
OBJECT CODE: A sequence of numbers and/or letters assigned to ledger accounts for ease of reference.
OBJECTIVE: Describes in specific and measurable terms the results which a program is expected to achieve.
OPERATING BUDGET: A financial plan for the provision of direct services and support functions.
OPERATING TRANSFERS: Council-authorized transfers from a fund receiving revenue to the fund through which the resources are to be expended.
OTHER CHARGES: An object of expense that reflects costs not directly associated with the daily expenses of running an operation. Includes payments for interest and principal charges, capital lease payments, payments to other governmental agencies, and judgments and/or settlements.
PERFORMANCE INDICATOR: A performance indicator is a measurement designed by a reasoning process to determine whether or not a service objective has been met. It measures the effectiveness of achieving the objective or how well the objective has been accomplished.
PETTY CASH: A sum of money set aside for the purpose of immediate payments of small amounts for which the issuance of a formal voucher and check would be too expensive and time- consuming.
PHASE OF PROJECT: Projects progress in phases from initial planning to ultimate completion.
Possible phases are: planning, design, construction, implementation and completion. Some projects are of an ongoing nature and do not fit into a phrase.
POLICY: A direction that must be followed to advance toward a goal. The direction can be a course of action or a guiding principle.
PROPOSED BUDGET: The recommendations of the City Manager for how the resources of the City should be prioritized and spent in the upcoming fiscal year. Upon submittal of the Proposed Budget by the City Manager to the City Council, public hearings are held before the City Council approves the final budget, not later than June 30.
279
GLOSSARY
1957
Tradition • Unity • E xcellence
Preliminary Annual Operating Budget
Fiscal year 2024-2025 | Glossary
GLOSSARY
SUCCESSOR AGENCY: This fund is used to account for the activities of the former Redevelopment Agency of the City of McFarland, which was created by the City Council to prepare and carry out redevelopment plans for designated areas of the City.
REFUSE COLLECTION: Used to account for revenues and expenses related to refuse collection and disposal services.
RESERVES: Portions of fund balance set aside due to legal or contractual restrictions and not available for appropriation. The City has traditionally reserved funds for debt service and rate stabilization.
RESOLUTION: A special order of the City Council which requires less legal formality than an ordinance in terms of public notice and the number of public readings prior to approval.
REVENUE: Source of income to an operation other than debt issue proceeds, transfers from another fund, or use of reserves.
SALARIES AND EMPLOYEE BENEFITS: An object of expense reflecting the City’s costs for employee compensation. Includes salaries and wages, insurance (health, dental, life, unemployment and workers' compensation), retirement, overtime, and flexible benefit plans.
SERVICES AND SUPPLIES: An object of expense reflecting the purchase of goods and services within the year.
SPECIAL FUNDS: Used to account for proceeds of specific legally restricted revenue for and generated from activities.
SPENDING LIMITATIONS (GANN LIMIT): Article XIIIB of the California Constitution establishes a spending limitation on government agencies within California. The spending limit is a mandated calculation of how much the City is allowed to expend in one fiscal year.
Annually, local governments may increase the appropriation limit by a factor comprised of the change in population combined with the California per capita income.
USER FEES: The payment of a fee for direct receipt of a public service by benefiting from the service.
WASTEWATER FUND: This fund is used to account for all the revenues and expenses related to the city-operated sewer collection.
YEAR-END: This term means as of June 30th (the end of the fiscal year). 280
GLOSSARY
RESOLUTION NO. 2024-
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MCFARLAND APPROVING THE CITY’S ANNUAL OPERATING BUDGET FOR THE FISCAL YEAR 2024-25 AND 2024-29 CAPITAL IMPROVEMENT PROGRAM
WHEREAS, the City Manager has submitted the 2024-25 Preliminary Budget and 2024-29 Capital Improvement Program (CIP) to the City Council for its review and consideration in accordance with the strategic goals and policies established by the City Council, and in accordance with Section 2.16.120 of the Municipal Code; and
WHEREAS, the 2024-25 Budget is based upon extensive City Council review and discussion after two budget workshops and hearings; and
WHEREAS, the City of McFarland has complied with all provisions of Article XIIIB, as amended, in determining the appropriations limit for the Fiscal Year 2024-25.
NOW THEREFORE BE IT RESOLVED, by the City Council of the City of McFarland that it hereby finds and determines as follows:
1) The 2024-25 Operating Budget and 2024-29 Capital Improvement Program are herby adopted as presented in the Preliminary Budget and CIP, with modifications approved by the City Council on June 27, 2024.
PASSED AND ADOPTED at a special meeting of the City Council of the City of McFarland on the 27th day of June 2024 by the following vote:
AYES: ____________________
NOES:
ABSTAIN:
ABSENT: _______
ATTEST:
Francisca Alvarado, City Clerk
CITY OF MCFARLAND:
281
Saul Ayon, Mayor
I, _________________________, City Clerk of the City of McFarland, California, DO HEREBY CERTIFY that the foregoing resolution is a true and accurate copy of the Resolution passed and adopted by the City Council of the City of McFarland on the date and by the vote indicated herein.
Francisca Alvarado, City Clerk
282
RESOLUTION NO. 2024-
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MCFARLAND
APPROVING AND ADOPTING THE ANNUAL APPROPRIATIONS LMIT FOR THE FISCAL YEAR 2024-25
WHEREAS, the voters of California on November 6, 1979, added Article XIIIB to the State Constitution placing various limitations on the appropriations of the state and local governments; and WHEREAS, Article XIIIB provides that the appropriations limit for Fiscal Year 2024-25 is to be calculated by adjusting the base year appropriations of Fiscal Year 1978-1979 for changes in the per capita cost-of-living and population; and
WHEREAS, the City of McFarland has complied with all provisions of Article XIIIB, as amended, in determining the appropriations limit for the Fiscal Year 2024-25; and WHEREAS, pursuant to California Government Code Section 7910, the documentation provided by the Finance Director upon which the determination and establishment of this resolution is based and is on file with and available for public inspection in the office of the City Clerk for fifteen (15) days prior to the date of adoption of this resolution.
NOW THEREFORE BE IT RESOLVED, by the City Council of the City of McFarland that the Appropriations Limit for Fiscal Year 2024-25 is $20,437,343.
PASSED AND ADOPTED at a special meeting of the City Council of the City of McFarland on the 27th day of June 2024 by the following vote:
AYES: ____________________
NOES:
ABSTAIN:
ABSENT: _______
ATTEST:
Francisca Alvarado, City Clerk
CITY OF MCFARLAND:
283
Saul Ayon, Mayor
I, _________________________, City Clerk of the City of McFarland, California, DO HEREBY CERTIFY that the foregoing resolution is a true and accurate copy of the Resolution passed and adopted by the City Council of the City of McFarland on the date and by the vote indicated herein.
Francisca Alvarado, City Clerk
283
City of McFarland
City Council Meeting
STAFF REPORT
Agenda Item No. 11.
Section: ADMINISTRATIVE
AGENDA
Meeting Date: June 27, 2024
TO: Honorable Mayor and Council Members
FROM: Diego Viramontes, City Manager
SUBJECT: APPROVAL OF RESOLUTION NO. 2024-79 A RESOLUTION OF THE CITY
COUNCIL OF THE CITY OF MCFARLAND APPROVING AND ADOPTING THE ANNUAL APPROPRIATIONS LIMIT FOR THE FISCAL YEAR 2024-25.
SUMMARY:
Under the Gann Spending-Limitation Initiative (Article XIII B of the State Constitution) adopted as Proposition 4 in June 1979 (and subsequently modified by Proposition 111 in June 1990), the City is required to annually adopt a resolution setting an appropriations limit for the upcoming fiscal year. For 2024-2025, the City's appropriations subject to limitation are about $3.7 million, which is far less than the calculated limit of $20.4 million.
Background and Key Concepts
The Gann Spending-Limitation Initiative provides for the limitation of state and local government appropriations. As discussed in the following summary of the major provisions of the Gann Initiative and Proposition 111 modifications, the Gann Initiative is actually a limitation on tax revenues rather than a direct limitation on appropriations.
1. Appropriations subject to limitation may not exceed appropriations made in 1978-79 except as adjusted for increases in the cost of living, population and service responsibility transfers.
2. Appropriations financed through service fees (to the degree that they do not exceed the cost of performing the service), grant programs, fines and forfeitures, and other specified "rì.orì-tax" sources are not subject to the appropriations limit. Additionally, appropriations for long-term indebtedness incurred prior to 1978-79, debt service on qualified capital outlays beginning in 1990-9I, qualified capital outlays in excess of $100,000 and increased costs as a result of federally mandated programs, are also excluded from the limit. Essentially, with the exception of major capital-related expenditures, only appropriations funded through tax revenues are subject to limitation.
3. For the purpose of identifying "proceeds from taxes" under the Gann Initiative, state subventions that are unrestricted as to their use are considered to be tax sources. On the other hand, the use of subventions like gas tax and transportation development act funds is restricted by the State, and as such, is classified as non-tax sources.
4. Under the original Gann Initiative, all proceeds from taxes received in excess of the appropriations limit were required to be returned through refunds or revisions in tax rates and fee schedules within the next two fiscal years; or voter approval to increase
the appropriations limit was required. Proposition 111 provides a one-year carryover feature to determine excess revenues under which refunds can be avoided if in the subsequent year the City is below the limit by the amount of the prior year excess. Any voter-approved increase to the appropriations limit cannot exceed four years.
5. Originally, the Gann Initiative was self-executing, requiring no formal review; however, Proposition 111 requires that the annual calculation be reviewed as part of the annual financial audit.
6. Major concepts in implementing the Gann Initiative as modified by Proposition 111 include: appropriations funded through tax sources are subject to the limit, not actual expenditures; and any excess of actual tax revenues over the appropriations limit, not actual expenditures or appropriations, are subject to refund.
Adjustment Factors
The annual adjustment factors for changes in population and cost of living for the appropriations limit calculation must be selected by a recorded vote of the Council, and include the following:
1. Population. Based on data provided annually by the State Department of Finance, cities may annually choose either the growth in their city's or the county's population.
For this year's calculation, the City's population growth factor of 1.45% is the recommended adjustment factor.
2. Cost of living. Local governments may annually choose either the percentage change in California per capita personal income or the percentage change in their jurisdiction's assessed valuation that is attributable to non-residential new construction.For this year's calculation, due to delays in obtaining the assessed valuations from the Kern County Assessor Office, the percentage change in California per capita personal income is the recommended adjustment factor at 3.62%.
Calculation Summary
The City’s appropriations limit for 2024-25 is $20,437,343 calculated as follows:
FINANCIAL IMPACT:
There is no negative fiscal impact resulting from adoption of the City’s 2024-25 appropriations limit.
RECOMMENDATION:
Staff recommends the City Council adopt the attached resolution establishing the City’s 2024-
25 Appropriations Limit.
ATTACHMENTS:
None
RESOLUTION NO. 2024-79
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MCFARLAND APPROVING AND ADOPTING THE ANNUAL APPROPRIATIONS LIMIT FOR THE FISCAL YEAR 2024- 25 WHEREAS, the voters of California on November 6, 1979, added Article XIIIB to the State Constitution placing various limitations on the appropriations of the state and local governments; and WHEREAS, Article XIIIB provides that the appropriations limit for Fiscal Year 2024-25 is to be calculated by adjusting the base year appropriations of Fiscal Year 1978-1979 for changes in the per capita cost-of-living and population; and
WHEREAS, the City of McFarland has complied with all provisions of Article XIIIB, as amended, in determining the appropriations limit for the Fiscal Year 2024-25; and WHEREAS, pursuant to California Government Code Section 7910, the documentation provided by the Finance Director upon which the determination and establishment of this resolution is based and is on file with and available for public inspection in the office of the City Clerk for fifteen (15) days prior to the date of adoption of this resolution.
WHEREAS, the appropriation limit of $20,437,343 exceeds the proceeds from taxes, estimated in the amount of approximately $3,685,718 for FY24-25. Therefore, the City of McFarland shall be in compliance with the provisions of Article XIII B of the Constitution of the State of California WHEREAS, documentation used in the determination of the appropriations was made available 15 days prior to the adoption of this resolution by the City Council and is available to the public upon request at the City Manager’s Office, City Hall, 401 W. Kern Avenue, McFarland, CA 93250.
NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of McFarland that it hereby finds and determines as follows:
1. The Appropriations Limit for Fiscal Year 2024-25 is $20,437,343.
PASSED AND ADOPTED at a regular meeting of the City Council of the City of McFarland on June
27, 2024 by the following vote:
Aye Nae Abstain Absent
Saul Ayon
Ricardo Cano
Amador Ayon
María T. Pérez
Anita Gonzalez
CITY OF MCFARLAND
____________________________
Saul Ayon, Mayor
ATTEST:
_____________________________
Francisca R. Alvarado, City Clerk
I, _________________________, City Clerk of the City of McFarland, California, DO HEREBY CERTIFY that the foregoing resolution is a true and accurate copy of the Resolution passed and adopted by the City Council of the City of McFarland on the date and by the vote indicated herein. _____________________________
Francisca R. Alvarado, City Clerk
City of McFarland
City Council Meeting
STAFF REPORT
Agenda Item No. 12.
Section: ADMINISTRATIVE
AGENDA
Meeting Date: June 27, 2024
TO: Honorable Mayor and Council Members
FROM: Diego Viramontes, City Manager
SUBJECT: APPROVAL OF RESOLUTION NO. 2024-71 A RESOLUTION OF THE CITY
COUNCIL OF THE CITY OF MCFARLAND APPROVING FUNDS FROM THE
CITY'S COMMUNITY GRANT PROGRAM TO THE MCFARLAND
RECREATION FOUNDATION FOR THE INDEPENDENCE DAY FIREWORK EVENT.
SUMMARY:
In February 2023 the McFarland City Council created the community grants program to allow funding opportunities for various groups, organizations, and volunteers, who through events improve upon the cultural, social and economic well-being of the City.
The council also recognizes that citizens have the right to expect that tax dollars will be expended in a manner that is justifiable, fair and holds groups accessing public funds accountable for their spending. In that regard, municipal grant funding demonstrates the Council's commitment to working with groups which provide these beneficial programs, services or projects to the community while at the same time recognizing the financial constraints impacting the City's ability to provide funding to these groups.
The Community Grants requests which can be considered by the city council require that the requests meet the criteria of providing a public service, or otherwise promoting the health, safety or welfare of the community, and benefiting the community. The Community Grant request must be approved by the majority of Council Members for the funds to be designated for the requesting entity.
On June 5, 2024, staff members received a request from the McFarland Recreation foundation for funding in the amount of $2500 for the Independence Day fireworks show to be held on July, 3rd 2024. The McFarland Recreation foundation's request for funding is to assist with funding the expense incurred for the cost of the fireworks, which totals $18,500. The McFarland Recreation foundation indicated the Independence Day fireworks show is a patriotic show in the sky above the city of McFarland.
The requested amount of funds is $2500.
FINANCIAL IMPACT:
If the request is approved, the impact on the Community Grant funds would be $2,500.
RECOMMENDATION:
Staff recommends that the City Council of the City of McFarland approve funds from the City’s Community Grant Program to the McFarland Recreation Foundation for the Independence Day fireworks show event in the amount of $2500.
ATTACHMENTS:
1. City Fireworks Grant Application 2024_Redacted
RESOLUTION NO. 2024-71
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MCFARLAND APPROVING
FUNDS FROM THE CITY'S COMMUNITY GRANT PROGRAM TO THE MCFARLAND RECREATION FOUNDATION FOR THE INDEPENDENCE DAY FIREWORK EVENT.
WHEREAS, The City Council recognizes the many benefits that various groups, organizations, volunteers, and events within the City of McFarland provide by promoting and improving upon the cultural, social and economic well-being of the City; and WHEREAS, Council also recognizes that citizens have the right to expect that tax dollars will be expended in a manner that is justifiable, fair and holds groups accessing public funds accountable for their spending; and
WHEREAS, in that regard, municipal grant funding demonstrates Council's commitment to working with groups which provide these beneficial programs, services or projects to the community while at the same time recognizing the financial constraints impacting the City's ability to provide funding to these groups; and
WHEREAS, The Community Grants requests which can be considered by the city council require that the requests meet the criteria of providing a public service, or otherwise promote the health, safety or welfare of the community; and benefit the community.
NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of McFarland that it hereby finds and determines as follows:
1. The foregoing recitals are true and correct and incorporated herein as if set forth in full.
2. The City of McFarland (“City”) desires to approve the following requests for funds for the McFarland Recreation Foundation for the Independence Day show scheduled for July 3, 2024.
3. The City of McFarland acknowledges that in consideration of the funding requests the requesting organization, The McFarland Recreation Foundation, meets the criteria for the funding approval; and
4. The City of McFarland acknowledges that the funding requests meet the criteria of providing a public service, or otherwise promote the health, safety or welfare of the community; and benefit the community; and
5. The City Manager is hereby authorized and directed to proceed with the funding requests as indicated in the resolution, and.
6. The City Clerk shall certify to the passage and adoption of this resolution.
7. This resolution is effective immediately.
PASSED AND ADOPTED at a regular meeting of the City Council of the City of McFarland on June 27, 2024 by the following vote:
Aye Nae Abstain Absent
Saul Ayon
Ricardo Cano
Amador Ayon
María T. Pérez
Anita Gonzalez
CITY OF MCFARLAND
____________________________
Saul Ayon, Mayor
ATTEST:
_____________________________
Francisca R. Alvarado, City Clerk
I, _________________________, City Clerk of the City of McFarland, California, DO HEREBY CERTIFY that the foregoing resolution is a true and accurate copy of the Resolution passed and adopted by the City Council of the City of McFarland on the date and by the vote indicated herein. _____________________________
Francisca R. Alvarado, City Clerk