MCFARLAND CITY COUNCIL
Regular Meeting Notice and Agenda
Council Chambers
103 W. Sherwood Ave, Mcfarland, CA
Website: https://www.mcfarlandcity.org/
Tuesday, February 18, 2025
5:00 PM
SAUL AYON, Mayor
RICARDO CANO, Vice Mayor
AMADOR AYON, Council Member
ANITA GONZALEZ, Council Member
MARÍA T. PÉREZ , Council Member
VIEW THE MEETING RECORDINGS ONLINE at www.mcfarlandcity.org/AgendaCenterRecordings will be available approximately one week following the meeting.
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Willful disruption of the meeting shall not be permitted. If the Mayor finds that there is in fact willful disruption of any City Council Meeting, he/she may order the disrupting parties out of the room and subsequently conduct the City’s business without them present.
PUBLIC ACCOMMODATIONS: The City of McFarland does not discriminate based on disability and complies with the provisions of the Americans with Disabilities Act (ADA). If you need special assistance to participate in this meeting, please contact the City Clerk’s Office at (661) 792-3091 at least 48 hours prior to the meeting to make reasonable arrangements to ensure accessibility to this meeting.
INTERPRETATION: If you need an interpretation of your communications to the City Council into English, please contact the City Clerk Department at 661-792-3091 ext. 2135 at least 48 hours prior to the meeting.
CALL TO ORDER: Mayor Saul Ayon
ROLL CALL:
Mayor/Chair, Saul Ayon
Vice Mayor/Vice-Chair, Ricardo Cano
Council Member/Board Member, Amador Ayon
Council Member/Board Member, Anita Gonzalez
Council Member/Board Member, Maria T. Pérez
INVOCATION:
PLEDGE OF ALLEGIANCE:
PUBLIC COMMENT: Members of the public wishing to address the Council about any item not on the agenda may do so at this time. Speakers are limited to two minutes for each person. Fifteen minutes total will be allowed for any one subject. Please state your name and address for the record prior to making a presentation.
DEPARTMENTAL REPORTS
PUBLIC HEARINGS
ADMINISTRATIVE AGENDA
1. Approval of Resolution No. 2025-16 Approving the Midyear Budget Adjustments Totaling $1,537,184 in the General Fund and $4,021,283 in Other Funds.
COUNCIL STATEMENTS AND REPORTS:
On their own initiative, Council Members may make a brief announcement or a brief report on their own activities. In addition, Council Members may ask a question of staff or the public for clarification on any matter, provide a reference to staff or other resources for information. Alternatively, request staff to report to the City Council at a later meeting concerning any matter. Furthermore, the City Council, or any member thereof, may take action to direct staff to place a matter of business on a future agenda.
CLOSED SESSION
ADJOURNMENT
This is to certify this agenda was posted at McFarland City Hall on February 14, 2025.
Paul M. Saldana, Deputy City Clerk
Diego Viramontes, City Manager
Next Meeting: Regular City Council February 19, 2025
The City of McFarland does not discriminate based on disability and complies with the provisions of the Americans with Disabilities Act (ADA). If you need special assistance to participate in this meeting, please contact the City Clerk’s Office at (661) 792-3091 at least 48 hours prior to the meeting to make reasonable arrangements to ensure accessibility to this meeting. Special meeting
needs hour change
All agenda item and/or supporting documentation is available for public review on the city website at www.mcfarlandcity.org and the office of the City Clerk of the City of McFarland, at 401 W, Kern Ave.
McFarland, CA 93250 during regular business hours of 8:00 am – 5:00 pm Monday through Friday, following the posting of the agenda. Any supporting documentation related to an agenda item for an open session of any regular meeting that is distributed after the agenda is posted and prior to the meeting will also be available for review at the same location and available at the meeting.
City of McFarland
City Council Meeting
STAFF REPORT
Agenda Item No. 1.
Section: ADMINISTRATIVE
AGENDA
Meeting Date: February 18,
2025
TO: Honorable Mayor and Council Members
FROM: Diego Viramontes, City Manager
SUBJECT: Approval of Resolution No. 2025-16 Approving the Midyear Budget Adjustments Totaling $1,537,184 in the General Fund and $4,021,283 in Other Funds.
SUMMARY:
This report presents a comprehensive mid-year financial review, aimed at evaluating the City of McFarland's fiscal health, with a specific focus on the General Fund and the major in-house managed enterprise funds (Water and Sewer). The objective is to assess financial performance, identify variances, propose necessary adjustments, and plan for future fiscal strategies. Our findings suggest the need for budget adjustments totaling $1,537,184 in the General Fund and $4,021,283 in other funds to align with our financial goals and operational needs.
Financial Performance Evaluation
General Fund: A Closer Look
• Projected Unassigned Fund Balance: Currently at 16% of operating expenditures, an improvement from the initial 8% projection. However, it remains below our 35% target, indicating a need for strategic financial management to bolster our fiscal health. • Short-term Strategies:
o Measure M & O Revenues: The City of McFarland has strategically positioned itself for sustainable growth and enhanced community services through the implementation of Measures M and O. These initiatives, approved by voters in November of 2022, are pivotal to our long-term financial strategy, addressing critical areas such as public safety, infrastructure, and economic development. o Indirect Cost Allocation Plan: Aims to distribute central service costs fairly across departments, enhancing financial efficiency.
• Long-term Financial Planning:
o Development Initiatives: Future commercial, residential, and industrial development projects are critical for generating additional revenue and supporting economic growth.
o Organizational Review: Proposed analysis of the organizational structure to identify efficiency improvements.
Enterprise Funds: Financial Health
• Sewer Fund:Projected unrestricted fund balance stands at 29% of operating expenditures, below the 35% target and insufficient for long-term capital investments. o Unforeseen Sewer Challenges: For the past three years, the City of McFarland has worked closely with the State Water Resources Control Board on the preliminary design of its $17 million wastewater expansion project. This project is critical to meeting the City’s growing needs, ensuring regulatory compliance, and preventing costly emergencies—such as the recent lagoon issue, which required over $350,000 in emergency repairs and consumed substantial staff time and resources. However, McFarland was recently removed from the Water Board’s priority list for this project. The City is actively seeking support from local, state, and federal representatives to advocate for reinstating this essential project on the State Water Resources Control Board’s priority list. • Water Fund:Projected unrestricted fund balance at 15%, below the 35% target and insufficient for long-term capital investments.
o Unforeseen Water Challenges: The projected unrestricted fund balance has fallen below the City’s target, primarily due to unforeseen water-related expenses throughout the fiscal year. A significant portion—approximately $1,200,000 for FY 2024-25—was allocated to addressing high nitrate levels at the Browning Road Well. This included the installation, rental, and operation of a temporary reverse osmosis (RO) treatment system to mitigate contamination and ensure a sufficient water supply. The State Water Resources Control Board has awarded the City funding for a replacement well as a permanent solution, but completion is still 2-3 years away. In the meantime, the City must continue operating the temporary RO system to meet demand. To reduce the financial burden on residents, the City of McFarland is actively pursuing additional funding opportunities and seeking support from the State Water Resources Control Board to help cover the ongoing costs of temporary treatment. • Funding Options for Capital Needs:
o State Revolving Fund Grant:Offers a low-impact solution to utility rates while securing capital funding.
▪ Active Grant Applications: The City of McFarland is actively seeking grant funding totaling approximately $48.2 million from the State Water Resources Control Board for essential water and sewer improvements.
Our grant application for water infrastructure prioritizes critical projects aimed at ensuring the safety and reliability of our water supply. On the wastewater front, our application seeks funds for the vital expansion of our wastewater treatment plant to accommodate community growth and adhere to environmental standards, marking a significant step towards sustaining our city’s infrastructure and ecological responsibilities. o Long-Term Financing: Although it poses a significant impact on utility rates, it's necessary for critical infrastructure investments.
Detailed Budget Adjustments
Adjustments in General Fund Revenues
• Taxes and Franchise Fees:An overall increase of $577,017, despite a slight decrease
in general sales tax by $(30,510), offset by increases in Measure M sales tax ($255,044), Measure O Business Tax ($342,483), and Business Licenses ($10,000). o Sources of Updated Projections: Our revised sales tax revenue figures are based on the latest projections provided by our sales tax consultants, Hinderliter, de Llamas and Associates (HDL). Their analysis, which reflects current economic trends and local commercial activities, suggests an overall increase in sales tax revenue. Our revised Measure O and business license revenue figures are based on activity for the first six months of the fiscal year. • Permit and Service Charges:Total increase of $157,183 from building permits. o Building Permit Increases: The significant rise in building permit fees is directly linked to the accelerated development of Dr. Hair's tract 7393. Dr. Hair's commitment to rapid development and substantial investment has exceeded initial projections, leading to higher permit fee collections. • Grants & Intergovernmental:An overall decrease of $530,000, due to a decrease in Community Change Projects grant funding $(600,000) and increase in Spay & Neuter Grants ($70,000).
o Community Change Projects Funding: The City of McFarland submitted a nearly $20 million grant application through the EPA’s Community Change Grant Program to fund the construction of a dog park within the flood retention basin on Sherwood, trail expansion, and safe routes to school improvements along Sherwood. Unfortunately, the grant application was not selected for funding at this time. The City will continue to explore alternative funding opportunities to advance these important community projects.
o Spay & Neuter Grant: The City of McFarland has received a $70,000 grant from UC Davis to support its spay and neuter program. This funding will help reduce the stray animal population and promote responsible pet ownership within the community.
• Other Revenues:Increase of $358,675, including increases to interest income ($314,975), Court Fines ($20,000), and POST reimbursable trainings for officers ($23,700).
o Interest Income: An increase of $314,975 resulted from the City's strategic decision last year to invest idle cash with the Local Agency Investment Fund (LAIF). Due to the high-interest rate environment, this investment has yielded significant returns across multiple funds, strengthening the City's financial position.
Staffing and Operational Adjustments
• Current Vacancies: A detailed overview of recruitment efforts highlights the City's progress in staffing across various departments, demonstrating significant improvements in recruitment and retention compared to previous years. Strategic hiring initiatives, competitive compensation, and workplace improvements have contributed to stronger workforce stability, ensuring that essential services continue to be delivered efficiently. The City remains committed to attracting and retaining top talent to meet the needs of the community.
•
• Projected Staffing Cost Adjustments: A decrease of $241,374 in the General Fund and $214,163 across other funds, reflecting the net impact of vacancies, proposed organizational changes, and operational efficiencies.
Departmental Budget Requests
• General Fund Increase Requests:Totaling $336,389, aimed at covering overtime due to vacancies, and specific needs such as vehicle repairs, training, and supplies. o City Administration: An additional $8,500 is allocated to support the internship program, providing valuable hands-on experience for participants while assisting with city operations. This funding will help cover stipends, training, and other program-related expenses.
o Planning: A net decrease of $500, reflecting a $3,000 reduction in conference and training expenses, offset by a $2,500 increase to support the internship program. This adjustment ensures funding is allocated efficiently while still supporting workforce development.
o Public Safety (Police Department):
▪ Training: An additional $7,000 is required to meet the training requirements of our CHP grant. This funding will ensure compliance with grant conditions and enhance staff preparedness for program implementation.
▪ New Vehicle: An $85,000 allocation is designated for the purchase of a new vehicle for the School Resource Officer (SRO). The cost will be fully reimbursed by the McFarland Unified School District over the term of the SRO contract, ensuring no long-term financial impact on the City’s budget. ▪ Tuition Reimbursement: An allocation of $3,058.80 is designated to cover tuition reimbursement as outlined in the Chief of Police's contract, supporting continued professional development and education. o Animal Control: An additional $21,500 is requested to address underbudgeted overtime due to vacancies ($10,000), vehicle repairs ($4,500), contract services ($2,300), and miscellaneous supplies ($4,700). This funding will ensure the department can continue providing effective animal control services without disruption.
o Building Inspection: A $3,000 reduction in overtime expenses, reflecting adjusted workload projections and improved scheduling efficiencies. o Streets:
▪ Overtime: An additional $15,000 is required to cover increased overtime
expenses due to the street rejuvenation project and various event preparations. This funding ensures adequate staffing to support these essential initiatives without service disruptions.
▪ Street Sweeper Repairs: An additional $50,000 is needed to restore and maintain street sweeping operations. Currently, our only operational street sweeper is out of service, bringing street sweeping to a halt until critical repairs are completed. While alternative solutions, such as outsourcing, were considered, they proved significantly more costly than repairing the existing equipment. This funding will ensure the timely resumption of street sweeping services in the most cost-effective manner. ▪ Equipment Repairs: An additional $18,000 is required due to the aging fleet, as repair needs have exceeded initial projections. This funding will help address unexpected maintenance issues and ensure essential equipment remains operational to support city services. ▪ Street Maintenance: An additional $30,000 is needed for materials to support various street patching and alleyway maintenance projects. This funding will help address wear and tear on city roads, ensuring safer and more reliable infrastructure for the community.
▪ Operating Supplies: An additional $22,500 is needed primarily to replace outdated street signs across the city. Many existing signs are worn, reducing visibility and effectiveness. Additionally, several streetlights require replacement to enhance public safety and improve nighttime visibility. This funding will ensure critical upgrades to city infrastructure. ▪ Utilities: An additional $13,500 is required to cover increased utility costs, primarily driven by significant rate hikes from PG&E. This adjustment ensures continued operation of essential city services without disruption ▪ Rental Equipment: An additional $5,500 is needed to cover equipment rentals for specific projects that require specialized machinery. The initial budget did not allocate funds for this need, and this adjustment will ensure projects can proceed without delays.
▪ Vehicle Repairs: An additional $5,000 is needed to cover maintenance and repairs for the existing fleet, as the current budget is insufficient to address ongoing wear and unexpected mechanical issues. This funding will help ensure city vehicles remain operational and reliable. ▪ Miscellaneous: An additional $5,000 is needed to cover essential expenses, including uniforms, training, office supplies, and telephone/communications. These funds will ensure city staff have the necessary resources to perform their duties effectively. o Community Center: An additional $10,000 is allocated for facility repairs and to cover increased utility costs due to PG&E rate hikes. This funding will help maintain the center’s functionality and ensure continued community access to the facility.
o Facilities Maintenance: An additional $30,000 is allocated to support in-house building repairs, utilizing the full-time Facilities Maintenance position. This approach enhances cost efficiency while ensuring timely upkeep of city-owned properties.
o Information Technology: An additional $10,000 is required to support various onsite projects across the city, ensuring critical IT infrastructure upgrades and maintenance are completed efficiently.
• Adjustments to Other Funds:Additional requests for building repairs, supplies, and overtime, indicating the need for increased budget allocations to maintain service levels. o Lighting and Landscape Maintenance District: An additional $25,200 is requested to cover essential expenses, including overtime ($3,500), uniforms ($2,000), fuel ($500), professional services ($3,200), repairs and maintenance ($1,000), and operating supplies ($15,000). This funding will support ongoing maintenance efforts and ensure the district remains well-maintained and functional.
o Sewer Fund: An additional $96,500 is requested to support various operational needs, including the internship program ($3,000), overtime ($20,000), uniforms ($4,000), professional services ($51,500), repairs and maintenance ($12,000), office supplies ($1,000), and telephone/communications ($5,000). This funding ensures continued efficiency and reliability in sewer operations. o Refuse & Recycling Fund: An additional $3,250 is requested to support the internship program ($3,000) and office supplies ($250), ensuring continued program development and administrative support for waste management operations.
o Water Fund: An additional $608,800 is requested to support critical water system operations, including the internship program ($3,000), overtime ($30,000), uniforms ($4,000), RO Temporary Treatment System Rental ($475,000), professional services ($6,000), building, equipment, and vehicle repairs and maintenance ($35,800), operating supplies and chemicals for the new RO system ($54,000), and office supplies ($1,000). This funding is essential to maintaining water quality, system reliability, and operational efficiency. o Transit Fund: An additional $150 is requested to cover the cost of office supplies, ensuring continued administrative support for transit operations.
Deferred Capital Projects
• Community Change Projects: The $600,000 budgeted for the current fiscal year will be deferred as funding for these projects was not awarded. The City will continue to explore alternative funding opportunities to support these initiatives. • Wastewater Expansion Project: The $740,000 budgeted for the current fiscal year will be deferred as the State Water Resources Control Board has removed the City from the priority list, making the timing of funding uncertain. City staff is actively seeking support from elected officials to advocate for reinstating funding and moving this critical project forward.
• 1, 2, 3 TCP and Nitrate Permanent Treatment at Browning Road Well: The $3,500,000 budgeted for this fiscal year will be reallocated as the City has decided to pursue a replacement well for Browning Road instead of implementing TCP and nitrate treatment. The City will collaborate with the State Water Resources Control Board to reevaluate the future use of the Browning Road Well. • Taylor Well Replacement: The $500,000 budgeted for this fiscal year has been deferred due to funding limitations and state deficits, as the State Water Resources Control Board has postponed many of the City’s water projects. City staff is actively seeking support from elected officials to advocate for funding and advance this critical infrastructure project.
• Two Emergency Standby Generators: The $850,000 budgeted for this fiscal year has
been deferred as the State Water Resources Control Board postponed many of the City’s water projects due to funding limitations and state deficits, including the installation of emergency standby generators at well sites. City staff is actively seeking support from elected officials to advocate for funding and ensure the City’s water infrastructure remains resilient during emergencies.
FINANCIAL IMPACT:
The mid-year budget review has identified necessary adjustments across various funds to address unforeseen expenditures and strategic initiatives, ensuring the City of McFarland continues to meet its operational and service delivery objectives. The proposed adjustments reflect a comprehensive analysis aimed at maintaining fiscal stability and enhancing community services. The total proposed adjustments to the General Fund are $1,537,184 and $4,021,283 to Other Funds.
RECOMMENDATION:
Approval of the resolution for mid-year budget adjustments, as detailed in this report, is recommended to ensure the City of McFarland's financial stability and continued service excellence.
ATTACHMENTS:
1. Attachment A - FY24-25 Midyear Budget Adjustments
RESOLUTION NO. 2025-16
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MCFARLAND, CALIFORNIA, APPROVING MID-YEAR BUDGET ADJUSTMENTS FOR THE FISCAL YEAR 2024-2025 WHEREAS, the City of McFarland is committed to the effective and efficient management of its financial resources to ensure the delivery of essential services to the community; and WHEREAS, the City Finance Director has presented a mid-year budget review, identifying necessary adjustments to the General Fund and other funds to address operational needs, unforeseen expenditures, and strategic initiatives; and
WHEREAS, the proposed adjustments include an increase of $1,537,184 in the General Fund, reflecting updated revenue projections, departmental budget needs, and the city’s response to dynamic fiscal challenges; and
WHEREAS, the adjustments also include a total of $4,021,283 in enterprise and other funds, critical for addressing specific operational challenges and ensuring the continued provision of vital services; and
WHEREAS, these adjustments are in line with the city's commitment to fiscal responsibility, community welfare, and strategic long-term planning; and WHEREAS, the City Council recognizes the need for flexibility and responsiveness in budget management to address both expected and unexpected financial challenges; NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of McFarland that it hereby finds and determines as follows:
1. The mid-year budget adjustments for the Fiscal Year 2024-2025, attached hereto as Attachment "A", are hereby approved.
2. The Finance Director is authorized to make the necessary adjustments to the General Fund and other funds to reflect the approved changes.
3. The City Council reaffirms its commitment to fiscal stability, operational efficiency, and the provision of high-quality services to the residents of McFarland.
4. This resolution shall take effect immediately upon its passage and adoption.
PASSED AND ADOPTED at a regular meeting of the City Council of the City of McFarland on February 18, 2025 by the following vote:
Aye Nae Abstain Absent
Saul Ayon
Ricardo Cano
Amador Ayon
Anita Gonzalez
Maria T. Pérez
CITY OF MCFARLAND
____________________________
Saul Ayon, Mayor
ATTEST:
_____________________________
Erika De La Cruz, 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.
APPROVED AS TO FORM:
_____________________________
Nathan Hodges, City Attorney
Attachment A
City of McFarland
Fiscal Year 2024-2025 MidYear Budget Adjustments
Account Account Name Account Type Adjustment
01-100-40200-0000-1 Sales Tax & Bradley Burns Revenue 30,510.00 01-100-41100-0000-1 Business Licenses Revenue (10,000.00) 01-100-48100-0000-1 Interest Income Revenue (314,974.92) 01-100-49950-0000-1 Transfer In - Indirect Cost Allocation Revenue (22,443.58) 01-105-50100-0000-1 Salaries - Permanent Employees Expense (500.00) 01-105-50400-0000-1 Retirement (401K) Expense 178.94
01-110-50100-0000-1 Salaries - Permanent Employees Expense 5,434.05 01-110-50150-0000-1 Wages - Temporary Employees Expense 8,500.00 01-110-50300-0000-1 Payroll Taxes Expense 1,507.36
01-110-50400-0000-1 Retirement (401K) Expense 787.33
01-110-50500-0000-1 Health Insurance Premiums Expense 586.80 01-110-50550-0000-1 Dental/Vision Premiums Expense (162.20) 01-110-50700-0000-1 Life Insurance Expense (25.50)
01-111-50100-0000-1 Salaries - Permanent Employees Expense (3,695.58) 01-111-50300-0000-1 Payroll Taxes Expense (103.81)
01-111-50400-0000-1 Retirement (401K) Expense (303.90)
01-111-50500-0000-1 Health Insurance Premiums Expense (8,245.36) 01-111-50550-0000-1 Dental/Vision Premiums Expense (384.45) 01-111-50700-0000-1 Life Insurance Expense 34.37
01-112-50100-0000-1 Salaries - Permanent Employees Expense 137.09 01-112-50300-0000-1 Payroll Taxes Expense 45.48
01-112-50400-0000-1 Retirement (401K) Expense 238.39
01-112-50500-0000-1 Health Insurance Premiums Expense 29.81 01-112-50550-0000-1 Dental/Vision Premiums Expense (60.62) 01-112-50700-0000-1 Life Insurance Expense (0.68)
01-115-50100-0000-1 Salaries - Permanent Employees Expense (13,293.35) 01-115-50300-0000-1 Payroll Taxes Expense (954.04)
01-115-50400-0000-1 Retirement (401K) Expense (1,078.46) 01-115-50500-0000-1 Health Insurance Premiums Expense (3,215.28) 01-115-50550-0000-1 Dental/Vision Premiums Expense (410.11) 01-115-50700-0000-1 Life Insurance Expense (23.21)
01-140-50100-0000-1 Salaries - Permanent Employees Expense (10,925.03) 01-140-50150-0000-1 Wages - Temporary Employees Expense 2,500.00 01-140-50300-0000-1 Payroll Taxes Expense 217.24
01-140-50400-0000-1 Retirement (401K) Expense 2,018.08
01-140-50500-0000-1 Health Insurance Premiums Expense (3,066.32) 01-140-50550-0000-1 Dental/Vision Premiums Expense (650.38) 01-140-50700-0000-1 Life Insurance Expense 2.65
01-140-52000-0000-1 Conferences/Meetings/Travel Expense (3,000.00) 01-140-59950-0000-1 Transfer Out - Indirect Cost Allocation Expense 1,364.65 01-150-41900-0000-1 Court Fines Revenue (20,000.00)
01-150-48000-0000-1 POST Reimbursements Revenue (23,700.00) 01-150-49780-0000-1 Oper Transfer In-Community Facilities District Revenue (249,426.94)
Attachment A
City of McFarland
Fiscal Year 2024-2025 MidYear Budget Adjustments
Account Account Name Account Type Adjustment
01-150-49790-0000-1 Oper Transfer In-Measure M Revenue (255,044.00) 01-150-49795-0000-1 Oper Transfer In-Measure O Revenue (342,482.73) 01-150-50100-0000-1 Salaries - Permanent Employees Expense (133,994.27) 01-150-50300-0000-1 Payroll Taxes Expense 10,126.50
01-150-50400-0000-1 Retirement (401K) Expense (7,302.64) 01-150-50500-0000-1 Health Insurance Premiums Expense (30,835.38) 01-150-50550-0000-1 Dental/Vision Premiums Expense (6,055.22) 01-150-50700-0000-1 Life Insurance Expense (658.48)
01-150-52000-0000-1 Conferences/Meetings/Travel Expense 7,000.00 01-150-52940-0000-1 Vehicles (Capital) Expense 85,000.00 01-150-55150-0000-1 Tuition Reimbursement Expense 3,058.80 01-150-59950-0000-1 Transfer Out - Indirect Cost Allocation Expense (58,864.05) 01-155-44000-8452-1 Spay and Neuter Grant - UC Davis Revenue (70,000.00) 01-155-50100-0000-1 Salaries - Permanent Employees Expense (28,120.88) 01-155-50200-0000-1 Overtime Expense 10,000.00
01-155-50300-0000-1 Payroll Taxes Expense (893.89)
01-155-50400-0000-1 Retirement (401K) Expense (2,635.00) 01-155-50500-0000-1 Health Insurance Premiums Expense (6,800.83) 01-155-50550-0000-1 Dental/Vision Premiums Expense (1,662.16) 01-155-50700-0000-1 Life Insurance Expense (132.74)
01-155-52200-0000-1 Contract Services Expense 1,200.00
01-155-52950-0000-1 Equipment (Capital) Expense 1,400.00 01-155-56000-0000-1 Professional Services - Other Expense 1,100.00 01-155-56600-0000-1 Repairs & Maintenance - Vehicle Expense 4,500.00 01-155-57400-0000-1 Supplies - Operating Expense 3,300.00 01-155-59950-0000-1 Transfer Out - Indirect Cost Allocation Expense 1,598.40 01-160-41500-0000-1 Building Permits Revenue (139,330.39) 01-160-41505-0000-1 Technology Fee Revenue (5,712.56)
01-160-41510-0000-1 Training Fee Revenue (6,133.04)
01-160-41515-0000-1 Building - GP Maintenance Fee Revenue (6,006.59) 01-160-50100-0000-1 Salaries - Permanent Employees Expense 10,157.61 01-160-50200-0000-1 Overtime Expense (3,000.00)
01-160-50300-0000-1 Payroll Taxes Expense 1,204.52
01-160-50400-0000-1 Retirement (401K) Expense 4,241.57
01-160-50500-0000-1 Health Insurance Premiums Expense 1,567.78 01-160-50550-0000-1 Dental/Vision Premiums Expense 471.50 01-160-50700-0000-1 Life Insurance Expense (6.93)
01-160-59950-0000-1 Transfer Out - Indirect Cost Allocation Expense 11,919.89 01-165-50100-0000-1 Salaries - Permanent Employees Expense (7,483.15) 01-165-50300-0000-1 Payroll Taxes Expense (307.93)
01-165-50400-0000-1 Retirement (401K) Expense (613.39)
01-165-50500-0000-1 Health Insurance Premiums Expense (1,035.85) 01-165-50550-0000-1 Dental/Vision Premiums Expense (806.39)
Attachment A
City of McFarland
Fiscal Year 2024-2025 MidYear Budget Adjustments
Account Account Name Account Type Adjustment
01-165-50700-0000-1 Life Insurance Expense (39.63)
01-165-57400-0000-1 Supplies - Operating Expense 330.00 01-165-59950-0000-1 Transfer Out - Indirect Cost Allocation Expense (2,928.05) 01-175-50100-0000-1 Salaries - Permanent Employees Expense (17,938.99) 01-175-50300-0000-1 Payroll Taxes Expense (893.25)
01-175-50400-0000-1 Retirement (401K) Expense 71.28
01-175-50500-0000-1 Health Insurance Premiums Expense 12,036.98 01-175-50550-0000-1 Dental/Vision Premiums Expense 1,461.87 01-175-50700-0000-1 Life Insurance Expense (14.58)
01-180-50100-0000-1 Salaries - Permanent Employees Expense (1,699.48) 01-180-50200-0000-1 Overtime Expense 15,000.00
01-180-50300-0000-1 Payroll Taxes Expense 2,368.90
01-180-50400-0000-1 Retirement (401K) Expense 1,243.65
01-180-50500-0000-1 Health Insurance Premiums Expense 2,383.35 01-180-50550-0000-1 Dental/Vision Premiums Expense (1,372.98) 01-180-50700-0000-1 Life Insurance Expense 205.51
01-180-51800-0000-1 Clothing Allowance Expense 2,500.00 01-180-52000-0000-1 Conferences/Meetings/Travel Expense 500.00 01-180-53800-0000-1 Rental Equipment/Other Expense 5,500.00 01-180-56410-0000-1 Repairs & Maintenance Equipment Expense 12,000.00 01-180-56430-0000-1 Repairs & Maintenance - Heavy Equipment Expense 6,000.00 01-180-56440-0000-1 Repairs & Maintenance-Streets Sweeper Expense 50,000.00 01-180-56500-0000-1 Repairs/Maintenance Streets Expense 30,000.00 01-180-56600-0000-1 Repairs/Maintenance - Vehicles Expense 5,000.00 01-180-57200-0000-1 Supplies - Office Expense 1,000.00
01-180-57400-0000-1 Supplies - Operating Expense 22,500.00 01-180-57800-0000-1 Telephone & Communications Expense 1,000.00 01-180-58000-0000-1 Utilities Expense 12,500.00
01-180-58050-0000-1 Utilities Other Expense 1,000.00
01-180-59950-0000-1 Transfer Out - Indirect Cost Allocation Expense 3,276.33 01-185-56400-0000-1 Repairs & Maint - Build & Equip Expense 6,000.00 01-185-58000-0000-1 Utilities Expense 4,000.00
01-185-59950-0000-1 Transfer Out - Indirect Cost Allocation Expense 5,953.43 01-190-50100-0000-1 Salaries - Permanent Employees Expense (1,754.85) 01-190-50200-0000-1 Overtime Expense 1,000.00
01-190-50300-0000-1 Payroll Taxes Expense 51.99
01-190-50400-0000-1 Retirement (401K) Expense 64.60
01-190-50500-0000-1 Health Insurance Premiums Expense 114.93 01-190-50550-0000-1 Dental/Vision Premiums Expense (182.10) 01-190-50700-0000-1 Life Insurance Expense (24.41)
01-190-52200-0000-1 Contract Services Expense 6,000.00
01-190-56400-0000-1 Repairs & Maint - Build & Equip Expense 20,000.00 01-190-58000-0000-1 Utilities Expense 3,000.00
Attachment A
City of McFarland
Fiscal Year 2024-2025 MidYear Budget Adjustments
Account Account Name Account Type Adjustment
01-310-52200-0000-1 Contract Services Expense 10,000.00 02-100-40230-0000-1 Sales Tax - Measure M Revenue (255,044.00) 02-100-59010-0000-1 Transfer To General Fund Expense 255,044.00 02-100-59950-0000-1 Transfer Out - Indirect Cost Allocation Expense (2,116.22) 03-100-40235-0000-1 Business Tax - Measure O Revenue (342,482.73) 03-100-59010-0000-1 Transfer To General Fund Expense 342,482.73 25-000-44050-0000-1 State Grants Revenue 600,000.00
25-000-49100-0000-1 Transfer From TDA-LTF Revenue (304,826.50) 25-000-49110-2404-1 Transfer From Gas Tax Revenue 147,300.00 25-000-52900-2518-1 Land & Land Improvements (Capital) Expense (600,000.00) 25-000-59950-0000-1 Transfer Out - Indirect Cost Allocation Expense (132.29) Total General Fund Adjustments (1,537,184)
10-180-44360-0000-1 TDA - Streets & Roads Revenue (357,826.50) 10-180-59250-0000-1 Transfer to Construction in Progress Expense 357,826.50 12-180-59250-0000-1 Transfer to Construction in Progress Expense (138,000.00) 15-170-41450-0000-1 Government Impact Fees Revenue (15,433.08) 15-170-41460-0000-1 Fire Impact Fees Revenue (1,976.76) 15-170-41470-0000-1 Police Impact Fees Revenue (8,608.92) 15-170-41480-0000-1 Park Impact Fees Revenue (18,324.00) 15-170-41490-0000-1 Traffic Impact Fees Revenue (38,988.00) 15-170-42320-0000-1 Storm Drain Fee Revenue (6,340.32)
19-215-44050-0000-1 State Grants Revenue 199,500.00
19-215-53100-0000-1 Grant Expenditures Expense (297,694.00) 20-200-50100-0000-1 Salaries/Permanent Employees Expense (27,122.87) 20-200-50200-0000-1 Overtime Expense 3,500.00
20-200-50300-0000-1 Payroll Taxes Expense (1,535.29)
20-200-50400-0000-1 Retirement Expense (2,040.66)
20-200-50500-0000-1 Health Insurance Premiums Expense (3,625.91) 20-200-50550-0000-1 Dental/Vision Premiums Expense (879.83) 20-200-50700-0000-1 Life Insurance Expense (85.36)
20-200-51800-0000-1 Clothing Allowance Expense 2,000.00 20-200-54000-0000-1 Fuel Expense 500.00
20-200-56000-0000-1 Professional Services - Other Expense 3,200.00 20-200-56700-0000-1 Repairs & Maintenance - Landscape Expense 1,000.00 20-200-57400-0000-1 Supplies - Operating Expense 15,000.00 20-200-59950-0000-1 Transfer Out - Indirect Cost Allocation Expense (7,571.84) 24-210-40140-0000-1 CFD 2017-1 Police Services Revenue (245,698.11) 24-210-59010-0000-1 Transfer To General Fund Expense 249,426.94 24-210-59950-0000-1 Transfer Out - Indirect Cost Allocation Expense (590.83) 26-110-59950-0000-1 Transfer Out - Indirect Cost Allocation Expense (763.25) 30-500-42300-0000-1 Connection Fees Revenue (17,728.26) 30-500-44000-0000-1 Other Agency Grants Revenue (55,000.00)
Attachment A
City of McFarland
Fiscal Year 2024-2025 MidYear Budget Adjustments
Account Account Name Account Type Adjustment
30-500-44050-0000-1 State Grant Revenue 795,000.00
30-500-48100-0000-1 Interest Income Revenue (61,800.05) 30-500-50100-0000-1 Salaries - Permanent Employees Expense (27,824.20) 30-500-50150-0000-1 Wages - Temporary Employees Expense 3,000.00 30-500-50200-0000-1 Overtime Expense 20,000.00
30-500-50300-0000-1 Payroll Taxes Expense 1,046.81
30-500-50400-0000-1 Retirement (401K) Expense (2,187.78) 30-500-50500-0000-1 Health Insurance Premiums Expense 4,898.54 30-500-50550-0000-1 Dental/Vision Premiums Expense (981.00) 30-500-50700-0000-1 Life Insurance Expense (147.52)
30-500-51800-0000-1 Clothing Allowance Expense 4,000.00 30-500-52910-0000-1 Buildings & Improvements (Capital) Expense (425,000.00) 30-500-52910-2521-1 Buildings & Improvements (Capital) - WW Expansion Expense (370,000.00) 30-500-52910-2522-1 Buildings & Improvements (Capital) - Line to East Expense 55,000.00 30-500-56000-0000-1 Professional Services - Other Expense 1,500.00 30-500-56000-7820-1 Professional Services - WWTP Expense 50,000.00 30-500-56400-0000-1 Repairs & Maint - Build & Equip Expense 12,000.00 30-500-57200-0000-1 Supplies - Office Expense 1,000.00
30-500-57800-0000-1 Telephone & Communications Expense 5,000.00 30-500-59950-0000-1 Transfer Out - Indirect Cost Allocation Expense 27,225.20 31-505-50100-0000-1 Salaries - Permanent Employees Expense (1,603.45) 31-505-50150-0000-1 Wages - Temporary Employees Expense 3,000.00 31-505-50300-0000-1 Payroll Taxes Expense 393.08
31-505-50400-0000-1 Retirement (401K) Expense 113.86
31-505-50500-0000-1 Health Insurance Premiums Expense 471.96 31-505-50550-0000-1 Dental/Vision Premiums Expense (76.46) 31-505-50700-0000-1 Life Insurance Expense (70.21)
31-505-57200-0000-1 Supplies - Office Expense 250.00
31-505-59950-0000-1 Transfer Out - Indirect Cost Allocation Expense (12,067.06) 32-510-42180-0000-1 Finance Charges Revenue (13,000.00) 32-510-42290-0000-1 Water Construction Revenue (10,000.00) 32-510-42310-0000-1 Penalty Fees Revenue (25,000.00)
32-510-44050-0000-1 State Grant Revenue 933,174.00
32-510-48100-0000-1 Interest Income Revenue (233,126.06) 32-510-50100-0000-1 Salaries - Permanent Employees Expense (55,022.95) 32-510-50150-0000-1 Wages - Temporary Employees Expense 3,000.00 32-510-50200-0000-1 Overtime Expense 30,000.00
32-510-50300-0000-1 Payroll Taxes Expense 317.78
32-510-50400-0000-1 Retirement (401K) Expense (4,815.77) 32-510-50500-0000-1 Health Insurance Premiums Expense (33,077.52) 32-510-50550-0000-1 Dental/Vision Premiums Expense (2,020.11) 32-510-50700-0000-1 Life Insurance Expense (134.70)
32-510-51800-0000-1 Clothing Allowance Expense 4,000.00
Attachment A
City of McFarland
Fiscal Year 2024-2025 MidYear Budget Adjustments
Account Account Name Account Type Adjustment
32-510-52910-2308-1 Buildings & Improvements (Capital) Expense (3,500,000.00) 32-510-52910-2310-1 Buildings & Improvements (Capital) - Garzoli Gen. Expense (850,000.00) 32-510-52910-2313-1 Buildings & Improvements (Capital) - New Well Exp. Expense (500,000.00) 32-510-53800-0000-1 Equipment Rental Expense 475,000.00 32-510-54600-0000-1 Interest Expense Expense 1,000.00
32-510-56000-0000-1 Professional Services - Other Expense 5,000.00 32-510-56400-0000-1 Repairs & Maint - Build & Equip Expense 30,000.00 32-510-56410-0000-1 Repairs & Maintenance- Equipment Expense 1,000.00 32-510-56600-0000-1 Repairs & Maintenance - Vehicle Expense 4,800.00 32-510-57200-0000-1 Supplies - Office Expense 1,000.00
32-510-57400-0000-1 Supplies - Operating Expense 30,000.00 32-510-58200-0000-1 Water/Soil/Other Analysis Expense 24,000.00 32-510-59950-0000-1 Transfer Out - Indirect Cost Allocation Expense 47,846.10 34-520-50100-0000-1 Salaries - Permanent Employees Expense (29,072.62) 34-520-50300-0000-1 Payroll Taxes Expense (1,986.87)
34-520-50400-0000-1 Retirement Expense (364.84)
34-520-50500-0000-1 Health Insurance Premiums Expense (24,357.08) 34-520-50550-0000-1 Dental/Vision Premiums Expense (2,283.60) 34-520-50700-0000-1 Life Insurance Expense (88.65)
34-520-57200-0000-1 Supplies - Office Expense 150.00
34-520-59950-0000-1 Transfer Out - Indirect Cost Allocation Expense (9,532.96) 54-980-59950-0000-1 Transfer Out - Indirect Cost Allocation Expense 14,051.00 Total Adjustments to Other Funds (4,021,283)