Agenda packet — McFarland City Council, June 11, 2025 (part 2 of 3)

Anita Gonzalez
María T. Pérez
Martin Gutierrez

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

Page 140 of 499 ends

CITY OF MCFARLAND

POLICE CORPORAL
SALARY: $31.28 - $40.04 (Hourly, Non-Exempt)
$2,502.16 - $3,202.94 (Bi-weekly)
$65,056.11 - $83,276.53 (Annual)
DEFINITION:

The Police Corporal serves in a lead capacity in investigations and critical incidents; performs other related duties as required. Corporals shall receive the same supervisory training as the Police Sergeant classification to ensure consistency in supervision of personnel.

SUMMARY DESCRIPTION:

Under minimum general supervision, to perform law enforcement and crime prevention work by selective assignments of a more difficult and complex nature; to act as an assistance supervisor to a Patrol Sergeant and act for the Sergeant in his/her absence; and to perform responsible, technical assignments in specialized fields of law enforcement.

ESSENTIAL FUNCTIONS: (Include but are not limited to the following) • Provide direct supervision to sworn and non-sworn personnel to plan and manage the activities and services of an assigned shift.
• Carry out the orders of his/her superior officers; ensure department Rules and Regulations and adhered to; report in writing to his/her commanding officer incidents of misconduct, insubordination, and neglect of or unfitness for duty.
• Take charge of critical incidents.
• Receives and reviews reports from subordinate staff; participates in the preparation and maintenance of reports and records.
• Supervise and conduct complex criminal investigations, including homicides and child crimes. • As a Field Training Officer (FTO), oversee training of new personnel and report progress or deficiencies to superior officers. Assignments of Police Corporals to FTO duties will be at the discretion of the Police Chief to supplement the assigned FTO Police Officers as needed. • Identifies training opportunities and needs and makes recommendations to department management. • Performs public outreach and supports and furthers the principles of community-oriented policing. • Completes internal affairs investigations.
• Prepares warrants and interviews.
• Interrogates witnesses and prisoners.

Page 141 of 499 ends

• As directed by the Sergeant, directs and supervises subordinate personnel; in the absence of shift Sergeant assumes the duties of the Sergeant.
• As assigned by supervisors, to handle those selective situations which require special ability. • As directed, supervise or participate in taking of photographs, lifting latent fingerprints, collecting and preserving evidence at the scene of crimes and traffic accidents; at the direction of the Sergeant, supervise the collection of evidence and statements during higher priority calls. • At the direction of the Sergeant, coordinate tactical responses to higher priority calls and coordinate with allied agencies.
• Review, correct, and approve Police reports.
• Perform other duties as required.
• Must be able to work shifts as assigned.

KNOWLEDGE OF:
• McFarland Police Department’s policies and procedures, mission, and guiding principles. • Police methods and procedures including patrol, crime prevention, traffic control, investigation, identification techniques, police records, and field training. • Criminal law with an emphasis on the laws related to the apprehension, arrest, and custody of persons committing misdemeanors and felonies.
• Rules of evidence pertaining to search, seizure, preservation, and presentation of evidence. • English language usage, spelling, grammar, and punctuation. • Principles of supervision and training.
• Applicable federal, state, and local law.

ABILITY TO:
• Lead by example with enthusiasm and positive attitude. • Demonstrate keen powers of observation and memory.
• Use and care for firearms.
• Think and act quickly in emergencies.
• Train subordinates.
• Conduct comprehensive investigations, analyze facts, draw logical conclusions, and remember facts, names, faces, and details accurately.
• Understand and carry out oral and written directions. • Learn, understand, and interpret laws and regulations. • Prepare accurate and grammatically correct written reports.

TRAINING AND EXPERIENCE:

Page 142 of 499 ends

• Four (4) years of full-time law enforcement experience comparable to that of a Police Officer with the City of McFarland, preferred one (1) year of full-time experience with the McFarland Police Department, and successfully passing probationary period.

LICENSE/CERTIFICATE:

Possession of, or ability to obtain, a valid Class C California driver’s license. Possession of a P.O.S.T. Intermediate Certificate is desirable.

The City of McFarland offers an excellent benefit package including:

COMPENSATION & BENEFITS:
• Comprehensive City paid medical, dental, and vision benefits for the employee and Dependents.
• Life insurance equal to 1-year base salary with a minimum of $50,000 • Retirement: Deferred Compensation 401(k)-The City of McFarland contributes an additional 10% of an employee's pay each pay period into a 401K plan, at no cost to the employee.
• Supplemental life insurance (Optional)
• Deferred Compensation 457 Plan (Optional)
• Section 125 plan participation
• 12 days’ vacation and 12 days sick pay accrued annually • 12 Days Holiday Pay
APPLICATION: To apply, please complete and application online at www.mcfarlandcity.org. Resumes will not be accepted in lieu of a City employment application. To be considered for this position, please submit a complete employment application and resume.

EQUAL OPPORTUNITY EMPLOYER: The City of McFarland is an Equal Opportunity Employer. In accordance with the Americans with Disabilities Act of 1990 (ADA), requests for special accommodations during any stage of the examination process should be made in advance to the Human Resources Department.

Page 143 of 499 ends

City of McFarland
City Council Meeting

STAFF REPORT
Agenda Item No. 21.

Section: ADMINISTRATIVE
AGENDA
Meeting Date: June 11, 2025
TO: Honorable Mayor and Council Members
FROM: Diego Viramontes, City Manager
SUBJECT: Approval of Resolution No. 2025-75 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MCFARLAND APPROVING THE CITY’S ANNUAL
OPERATING BUDGET FOR THE FISCAL YEAR 2025-26 AND 2025-30

CAPITAL IMPROVEMENT PROGRAM
SUMMARY:

It is my privilege to present the Proposed Annual Operating Budget and Capital Improvement Program (CIP) for Fiscal Year 2025–2026 for the City of McFarland. This budget reflects a continued commitment to fiscal discipline, strategic infrastructure investment, and service delivery that meets the evolving needs of our community.

The past year was one of substantial progress and persistent challenges. We continued to strengthen our financial foundation, launched critical infrastructure initiatives, and furthered our efforts to enhance public safety and economic opportunity in McFarland. This budget builds on the priorities previously set by the City Council:
• Stabilize City Finances
• Sustainable Infrastructure
• Neighborly and Safe Community
• Efficient and Effective Government
These guiding pillars remain central to our budget development process and inform the allocation of our limited resources in a manner that maximizes impact and long-term benefit to our residents.

GENERAL FUND OVERVIEW
The General Fund serves as the financial foundation of the City of McFarland, supporting vital municipal services including public safety, public works, parks, community development, and general government operations. Balancing the General Fund for FY 2025–26 required deliberate and disciplined planning, with a continued focus on controlling costs, enhancing revenue, and improving operational efficiency across all departments.

Page 144 of 499 ends

McFarland still operates with a relatively limited revenue base, which requires constant vigilance and proactive financial management.

In response, we have made targeted investments in technology to modernize how we deliver services and manage resources. This includes the launch of online systems for utility billing, business licensing, and building permitting—initiatives that not only improve accessibility for residents and businesses but also streamline internal workflows. Tools like RoadAI are helping prioritize road maintenance needs in real time, ensuring limited funds are used efficiently. These innovations are designed to maximize every tax dollar and reduce long-term operating costs through smarter service delivery and better data.

The City’s efforts to grow and diversify its revenue base are also well underway. The planned buildout of Annexations 18, 19, and 20 will bring in new residential and commercial development, which is expected to increase property tax, sales tax, and development-related revenues. These areas will be critical to sustaining General Fund operations and enabling future investment in infrastructure and services.

Page 145 of 499 ends

We continue to take a conservative approach to expenditures. Departments were directed to maintain flat budgets wherever possible, with increases limited to those essential for maintaining core services or meeting legal obligations. We are actively reviewing job classifications, reassigning responsibilities internally, and reducing reliance on consultants where in-house capacity can be developed or strengthened.

Looking ahead, our financial strategy is centered on efficiency, sustainability, and transparency. We are modernizing internal financial systems to improve forecasting, enhance oversight, and support long-term decision-making. Our goal is to build a resilient General Fund that protects essential services, supports future growth, and upholds the City’s commitment to fiscal responsibility.

ENTERPRISE FUNDS OVERVIEW
Enterprise funds are established for operations that offer services to the public on a user charge basis, much like private business enterprises. These include our water, sewer, refuse, and transit services, which are critical for the daily functioning and health of our city. Ensuring that the costs of providing these services can be recovered through user charges is key to maintaining the balance and effectiveness of these funds.

Our major enterprise funds – the sewer and water funds – are facing significant fiscal challenges in aligning revenues with the necessary operating and capital costs in providing these essential services. Addressing these fiscal challenges requires strategic action, and our staff and City Council are doing precisely that.

We have been actively pursuing all possible avenues of funding for these crucial areas. Efforts include requesting financial assistance from the State Water Resources Control Board and actively engaging with our local, state, and federal representatives to solicit their support. Our determined and persistent advocacy for our city's needs demonstrates our commitment to ensuring the continued delivery of these essential services to our residents.

CAPITAL IMPROVEMENT PROGRAM (CIP)
The Capital Improvement Program represents our city's strategic blueprint for infrastructure enhancement and development. This ambitious program outlines our priorities for improvements not only for Fiscal Year 2025-2026 but also for the following four years.

Several significant projects outlined in our CIP reflect the comprehensive approach we are taking to improve the city's infrastructure. These include the construction of a new police station, major road reconstruction projects, and significant improvements to our water and sewer systems.

1. New Police Station ($14 Million): A new, modern facility is essential for our law enforcement to effectively meet the evolving needs of our city. This project is a top priority, given the importance of public safety in our community.

2. Road Reconstruction ($16.7 Million): Several key road reconstruction projects are part of our commitment to improving and maintaining the city's infrastructure. These projects, in conjunction with our innovative pavement management system featuring maltene replacement technology, will enhance the safety, efficiency, and lifespan of our roads.

Page 146 of 499 ends

3. Water and Sewer System Improvements ($58.9 Million): Essential for the daily life and health of our city, upgrades to our water and sewer systems are a critical component of our infrastructure efforts. Through strong advocacy for state and federal assistance, we aim to secure funding to meet these needs.

These capital projects are not just improvements; they are investments in the future of McFarland. They aim to enhance the wellbeing of our residents, contribute to our city's growth, and ensure the long-term sustainability of our community.

FINANCIAL IMPACT:

Proposed citywide appropriations for fiscal year 2025-26 are $49,775,039.

RECOMMENDATION:

Staff recommends that the City Council:

1. Approve and adopt the proposed annual operating budget for the fiscal year 2025- 2026.

2. Approve and adopt the 2025-2030 Capital Improvement Program.

ATTACHMENTS:

1. City of McFarland Annual Operating Budget and Capital Improvement Program for Fiscal Year 2025-26

Page 147 of 499 ends

RESOLUTION NO. 2025-75

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MCFARLAND APPROVING THE CITY’S ANNUAL OPERATING BUDGET FOR THE FISCAL YEAR 2025-26 AND 2025- 30 CAPITAL IMPROVEMENT PROGRAM
WHEREAS, the City Manager has submitted the 2025-26 Preliminary Budget and 2025-30 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 2025-26 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 2025-26.

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

1. The 2025-26 Operating Budget and 2025-30 Capital Improvement Program are hereby adopted as presented in the Preliminary Budget and CIP, with modifications approved by the City Council on June 11, 2025.

PASSED AND ADOPTED at a regular meeting of the City Council of the City of McFarland on June 11, 2025 by the following vote:

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

CITY OF MCFARLAND
____________________________

Page 148 of 499 ends

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

Page 149 of 499 ends

PRELIMINARY ANNUAL OPERATING BUDGET
& CAPITAL IMPROVEMENT PROGRAM
2025-2026

FISCAL YEAR
2 0 2 5 - 2 0 2 6
M C F A R L A N D C I T Y . O R G

CITY OF

MCFARLAND

Page 150 of 499 ends

T
a
ble
o
f
C
o
n
t
e
n
t
s

CITY OF MCFARLAND
C. FUND FINANCIAL SCHEDULES
General Fund
Revenues, Expenditures, and Changes in Fund Balance...................................................37 General Fund Expenditures by Function and Type Pie Chart............................................39 General Fund Revenues Pie Chart.................................................................................40 General Fund Revenue and Expenditures Trends: 2022-23 to 2025-26............................41 General Fund Revenue Detail.......................................................................................42 General Fund Expenditure Detail..................................................................................43 General Fund Revenues & Expenditures by Department/Division Support Services
City Council.................................................................................................................53 City Manager...............................................................................................................59 City Clerk....................................................................................................................66 Human Resources/Risk Management..............................................................................72 Finance/Accounting.....................................................................................................78 Non-Departmental........................................................................................................84 Information Technology.................................................................................................88 Community Development
Planning......................................................................................................................93 Building Inspection......................................................................................................100 Grant Administration...................................................................................................105 Communication/Marketing............................................................................................111 Public Safety
Police Services............................................................................................................119 Animal Control/Code Enforcement...............................................................................126 Public Works
Engineering................................................................................................................136 Streets.......................................................................................................................141 Facilites Maintenance.................................................................................................146 Community Center.......................................................................................................151 A. INTRODUCTION
B. CITYWIDE FINANCIAL SUMMARY
Mission and Vision........................................................................................................01 McFarland's History......................................................................................................02 Community Profile........................................................................................................03 City Council................................................................................................................04 Organizational Chart...................................................................................................05 Budget Message...........................................................................................................06 Budget and Fiscal Policies.............................................................................................16 Guide to Reading and Understanding the Budget...........................................................29 All Funds Combined: Revenues, Expenditures and Changes in Fund Balance.....................32 Appropriations by Department and Fund........................................................................33 Expenditures by Fund Type Pie Chart.............................................................................34 Revenues by Fund Type Pie Chart..................................................................................34 Five Year Capital Improvement Pie Chart......................................................................35

Page 151 of 499 ends

D. CAPITAL IMPROVEMENT PROGRAM (CIP)
E. STAFFING
F. APPENDIX
Overview....................................................................................................................230 CIP Expenditure Summary by Funding Source and Category...........................................231 CIP Project Descriptions..............................................................................................235 Position and Salary Range List.....................................................................................286 Salary & Benefits Distribution Recap............................................................................287 Full-Time Equivalent Positions......................................................................................288 Budget Calendar........................................................................................................294 Appropriations Limit....................................................................................................295 Glossary.....................................................................................................................296 Budget Resolutions......................................................................................................303 Special Revenue Funds
Transporation Development Act Fund...........................................................................157 Lighting & Landscaping Assessment Districts Fund.........................................................161 Community Facilities Districts Fund..............................................................................166 Gas Tax Fund.............................................................................................................170 Road Maintenance and Rehab (SB1) ............................................................................174 COPS Grant...............................................................................................................178 Development Impact Fees...........................................................................................182 Miscellaneous Grants..................................................................................................186 CALHOME Grant.........................................................................................................190 Community Development Block Grant...........................................................................194 Measure M Sales Tax...................................................................................................196 Measure O Business Tax..............................................................................................199 Enterprise Funds
Sewer Fund...............................................................................................................203 Refuse and Recycling Fund.........................................................................................209 Water Fund................................................................................................................213 Public Transportation Fund..........................................................................................219 Trust & Agency Funds
McFarland Improvement Authority Fund.......................................................................225 T
a
ble
o
f
C
o
n
t
e
n
t
s

CITY OF MCFARLAND

Page 152 of 499 ends

Preliminary Annual Operating Budget
Fiscal year 2024-2025 | Mission and Vision

MISSION
"Advance a model of professionalism that ensures the
delivery of high quality products and services, continuously improves efficiency and removes barriers for future
development."

CORE VALUES
McFarland - Tradition, Unity, & Excellence
FY 2025–26
1

Page 153 of 499 ends

The City of McFarland, California, is a small but vibrant community with deep agricultural roots and a rich history. Nestled in Kern County just 25 miles north of Bakersfield, McFarland spans 2.67 square miles and has grown steadily since its founding in 1907. Over the years, the city has experienced key milestones that continue to shape its identity and spirit today.
1907 – Founding of McFarland
McFarland was founded by James Boyd
McFarland, who purchased land in the
area and began developing the town.

His vision was to create an agricultural
hub in the fertile San Joaquin Valley.

McFarland experienced major growth as the
Central Valley’s agriculture industry boomed.

Families came from across the region to work in
farming, which shaped the city’s strong
agricultural roots. As a result McFarland
officially incorporated as a city, establishing
formal governance.
1965 – State Route 99 Expansion
The expansion of State Route 99 brought
better accessibility and growth to the city.

It helped link McFarland to neighboring
cities and the rest of California.

Between the 1970s and 1990s, McFarland experienced
steady population growth as agricultural jobs attracted new families. In response, the city expanded housing,
improved public facilities, and developed parks to
support the growing community.
2015 – City Spotlight in Film
The release of Disney’s McFarland, USA
brought national attention to the city,
showcasing McFarland’s community strength,
perseverance, and rich cultural roots through
the story of its legendary cross-country team.

McFarland remains a tight-knit, diverse community that
honors its agricultural roots while embracing growth. With recent annexations totaling in over 2,000 acres the city continues to invest in public safety, infrastructure, and economic development, strengthening its foundation while building toward a vibrant and sustainable future. McFarland is committed to preserving its history and improving the quality of life for all residents.
1970s–2000s – Steady Population Growth
1950s–60s – Rapid Population Growth
Today – Investing Toward the Future
McFarland Historical Timeline – Key Moments
2

Page 154 of 499 ends

0% 10% 20% 30% 40% 50% 60%
Persons under 5 years
Persons under 18 years
Persons 18 to 65 years
Persons 65 years and over
Hispanic or Latino

89.6%
White

7.7% Asian

0.9%
other

0.7%

LOCATION
Occupied Housing Units
Preliminary Annual Operating Budget
Fiscal year 2025-2026 | City Overview

CITY OVERVIEW

STATISTICS &

DEMOGRAPHICS
McFarland, CA
2024 Population - 14,365

ETHNICITY

BREAKDOWN
McFarland is a vibrant, agriculture-based city
nestled in the heart of California’s San
Joaquin Valley along State Route 99 in Kern
County. Known as the “Heart of Agriculture,”
McFarland is rooted in a proud farming
tradition and recognized nationwide through
the inspiring story behind Disney’s McFarland,
USA. As one of the region’s fastest-growing
communities, McFarland is full of potential
and promise for the future.
2/3of all jobs in the City are
Agriculture based.

AGE DISTRIBUTION
3,491
Average Household
Size for 2024 in
McFarland was 3.91

JOB FORCE

CITY OVERVIEW
Located right off Highway 99,
McFarland is just 2 hours from Los
Angeles, 4 hours from San Francisco
and Sacramento, and only a short
drive from the coast or local national
parks. Its central location makes it
easy to reach everything California
has to offer.

FY 2025–26
3

Page 155 of 499 ends

Saul Ayon
MAYOR
Ricardo Cano

VICE MAYOR
Maria Perez

COUNCIL MEMBER
Anita Gonzalez

COUNCIL MEMBER
Preliminary Annual Operating Budget
Fiscal year 2025-2026 | City Council

CITY COUNCIL

CITY OF MCFARLAND

CITY COUNCIL
FY 2025–26
Martin Gutierrez

COUNCIL MEMBER
4

Page 156 of 499 ends

CITY OF MCFARLAND
Animal
Services
Division
Construction MGMT Division
LLMD
Code Division
Enforcement
Organizational Chart
Fiscal year 2025-2026 | Organizational Chart
Preliminary Annual Operating Budget
Citizens of
McFarland
Mayor & City Council
City Clerk Planning Commission City Manager City Attorney City Treasurer Administrative
Services Department
Community
Development
Department
Law Enforcement
Department
Public Works
Department
Finance
Division
Accounting
Division
Information
Technology
Division
Human Resources/
Risk MGMT
Department
Planning
Division
Grant
Management
Building
Inspection
Division
Public Safety
Police Activities
League
Explorers
Street
Division
Water
Division
Facilites
Maintenance
Division
Engineering
Services
Division
Wastewater
Division
Sanitation
Division
Public Transit
Division
Shop services
Division
Communication & Marketing
Division
FY 2025–26
5

Page 157 of 499 ends

BUDGET MESSAGE
June 11, 2025
Honorable Mayor and City Council Members
It is my privilege to present the Proposed Annual Operating Budget and Capital Improvement Program (CIP) for Fiscal Year 2025–2026 for the City of McFarland. This budget reflects a continued commitment to fiscal discipline, strategic infrastructure investment, and service delivery that meets the evolving needs of our community.

The past year was one of substantial progress and persistent challenges. We continued to strengthen our financial foundation, launched critical infrastructure initiatives, and furthered our efforts to enhance public safety and economic opportunity in McFarland. This budget builds on the priorities previously set by the City Council:
 Stabilize City Finances
 Sustainable Infrastructure
 Neighborly and Safe Community
 Efficient and Effective Government
These guiding pillars remain central to our budget development process and inform the allocation of our limited resources in a manner that maximizes impact and long-term benefit to our residents.

Stabilize City Finances
We are entering FY 2025–26 with a more stabilized financial outlook than in prior years, thanks in large part to prudent budgeting, improved revenue collection practices, and the trust of our community in passing Measures M and O. However, financial headwinds persist. We continue to face increased costs in our Fire Services contract and upward pressure on public safety expenditures. In response, we are actively evaluating long-term alternatives to our current fire services model and exploring cost recovery mechanisms, including emergency medical services billing.

Looking ahead, commercial and industrial development will be a driving force in shaping McFarland’s future. We are making significant progress on Annexation 18, a project that has been propelled forward by the Kern Council of Governments’ approval to proceed with the design phase of the Whisler Interchange. This critical infrastructure project will unlock the full potential of our industrial and commercial land, transforming the City’s long-term vision into a reality of economic opportunity and job creation.

Beyond Annexation 18, we are also advancing Annexations 19 and 20, which will add more than 300 acres to the city, expanding both our commercial and residential footprint. These annexations are 6

Page 158 of 499 ends

BUDGET MESSAGE
paving the way for sustained economic growth, new business opportunities, and a stronger local economy. Thanks to strong partnerships and a shared commitment to McFarland’s future, we are moving quickly to bring these plans to life.

We also continue to evaluate our overall tax structure and fiscal policies to ensure long-term sustainability of General Fund services. Strategic annexations, thoughtful land use planning, and proactive engagement with property owners and regional partners are essential to expanding our revenue base without increasing the financial burden on residents.

Sustainable Infrastructure
McFarland’s infrastructure priorities remain front and center, with the past year marking meaningful progress on some of our most urgent needs. Thanks to the persistence of the Mayor and City staff, the City successfully secured funding for both the construction and purchase of a treatment system at the Browning Road Well. This achievement allowed us to stop the financial strain of renting the system— previously costing nearly $100,000 per month—and saved ratepayers millions in the process.

Building on that momentum, the City secured $8.5 million for a permanent replacement well for the Browning Road well. The test well process is already underway, and we are committed to completing construction by the end of 2026. While these are major milestones, McFarland continues to face significant challenges. Many of the City’s state-funded critical water infrastructure projects have been deferred, leaving the city in a vulnerable position.

In addition to water reliability concerns, wastewater capacity is another critical area of focus. For the past three years, the City of McFarland has worked closely with the State Water Resources Control Board to develop the preliminary design for a $17 million wastewater expansion project. The City continues to advocate for renewed prioritization and funding from state partners to move the wastewater expansion project forward.

Flood mitigation remains a longstanding challenge, particularly for McFarland’s most disadvantaged communities. Although the source of flooding from Poso Creek lies outside city limits, its impact is felt directly within our neighborhoods. In partnership with local landowners and with support from The Wonderful Company, the City secured a 12-acre site to serve as both a flood retention basin and yearround dog park. Preliminary design and cost estimates are underway, and we have submitted multiple funding requests to bring this project to life.

As we move forward, our focus remains on delivering critical infrastructure projects, strengthening inhouse engineering capacity, and ensuring that all residents—particularly those in our most vulnerable neighborhoods—have access to reliable, safe, and modern infrastructure.

Neighborly and Safe Community
Public safety remains a cornerstone of our city’s mission, and over the past year, we have made significant investments to enhance the tools, training, and facilities available to our police department.

We’ve expanded our drone program, upgraded Tasers, continued deploying license plate reader technology, and fully implemented body-worn cameras. We have also secured new patrol vehicles and introduced a K-9 unit, all while continuing to emphasize professional development and transparency. 7

Page 159 of 499 ends

BUDGET MESSAGE
The centerpiece of our long-term strategy is the construction of a new police facility. With $5 million already secured from the State, the City is actively pursuing the remaining $9 million needed to complete the $14 million project. The current station—only 1,900 square feet—is severely inadequate for a department of more than 30 sworn officers, dispatchers, and administrative staff. We remain committed to breaking ground by the end of 2025 and establishing a modern facility that also houses a critical Emergency Operations Center.

While we have made great strides in improving public safety, we remain deeply committed to seeking justice for victims and their families. Our administration inherited 26 unsolved homicide cases, and we refuse to let them be forgotten. To renew efforts in solving these cases, we launched the Unsolved Major Crimes Reward Program, which encourages community involvement by offering financial incentives for information leading to arrests. We’ve also created a dedicated webpage to highlight McFarland’s unsolved homicides and expanded outreach across social media and community networks to elevate public awareness. Looking ahead, we are actively pursuing grant funding to hire a full-time investigator focused solely on cold cases—reopening investigations, following up on new leads, and working to bring long-awaited closure to families.

Our vision for a neighborly and safe McFarland requires more than just facilities and equipment—it demands persistence, compassion, and partnership with the community. We will continue to deliver on that vision with urgency and integrity.

Efficient and Effective Government
McFarland continues to build the foundation for a modern, responsive, and accountable local government. In response to ongoing fiscal constraints, the City has invested strategically in technology to streamline operations and improve service delivery to the public. These advancements include the transition to online platforms for utility billing, business licensing, and building permitting—making key services more accessible and efficient for residents and businesses alike.

We’ve also implemented RoadAI, a real-time road conditions assessment tool that helps prioritize maintenance needs and supports long-term pavement management planning. These tools not only enhance our responsiveness but allow staff to work more efficiently with limited resources.

Looking ahead, we are focusing on strengthening our internal records management systems and upgrading our IT infrastructure to support the expanding digital environment. These improvements are essential for maintaining operational continuity, safeguarding data, and positioning McFarland for future growth.

Our commitment to building a first-class government organization remains strong. From leadership participation in regional initiatives to staff training, educational support, and the expansion of our internship program, we are investing in both people and systems to ensure McFarland operates with professionalism, efficiency, and a service-first mindset.

ECONOMIC OUTLOOK
The City of McFarland’s financial future is closely tied to the broader economic landscape, and recent projections by the Congressional Budget Office (CBO) for 2025–2035 offer both context and considerations for our local economy.
8

Page 160 of 499 ends

BUDGET MESSAGE
Economic growth is expected to moderate in the near term. Real Gross Domestic Product (GDP) is projected to grow by 1.9 percent in 2025 and 1.8 percent in 2026, reflecting slower consumer and government spending, along with a decline in private nonresidential investment. After 2026, GDP growth is expected to stabilize at an average of 1.8 percent annually through 2035, driven primarily by productivity gains and gradual increases in the labor force.

Inflation is forecasted to ease as economic activity cools. The CBO projects that inflation, as measured by the Personal Consumption Expenditures (PCE) price index, will decline from an estimated 2.5 percent in 2024 to 2.2 percent in 2025 and 2.1 percent in 2026. Inflation is expected to align with the Federal Reserve’s long-term target of 2 percent beginning in 2027 and remain stable thereafter. This trend, if realized, will help preserve the purchasing power of public funds and improve long-term financial planning for the City.
9

Page 161 of 499 ends

BUDGET MESSAGE
The Federal Reserve began reducing interest rates in late 2024, and those cuts are expected to continue through 2026. The federal funds rate is projected to decline to 3.7 percent by the end of 2025 and 3.4 percent by the end of 2026. Longer-term interest rates, including 10-year Treasury notes, are also expected to decline and then hold steady. This creates a more favorable environment for debt financing of major infrastructure projects and capital needs.

Unemployment, meanwhile, is expected to rise modestly due to the slowing pace of economic expansion. The CBO forecasts the national unemployment rate will reach 4.3 percent by the end of 2025 and 4.4 percent by the end of 2026, with a gradual decline thereafter. This may have near-term impacts on local employment conditions but could stabilize over time as labor markets adjust.

Overall, the national outlook suggests a period of slower but steady economic growth, falling inflation, and easing interest rates. These trends present opportunities for McFarland to strategically invest in 10

Page 162 of 499 ends

BUDGET MESSAGE
infrastructure and economic development while continuing to monitor potential fiscal impacts from broader labor market shifts.

As in prior years, the City continues to face growing fiscal pressures, particularly from rising costs in public safety and contract services, most notably the significant increases in our Fire Services agreement with the County. Compounding these challenges is the fact that McFarland still operates with a relatively limited revenue base, which requires constant vigilance and proactive financial management.

General Fund Revenue
11

Page 163 of 499 ends

BUDGET MESSAGE
Sources used in developing General Fund revenue projections include:
 Long and short-term trends in key City revenues and expenditures.  Economic trends as reported in the national media.
 State and regional economic forecasts prepared by the University of California, Los Angeles; California Economic Forecast; and Beacon Economics.
 Economic and fiscal information developed by the State Legislative Analyst’s Office (LAO), State Department of Finance and State Controller.
 Fiscal and legislative analysis by the League of California Cities.  Analysis by the City’s sales tax advisor (HdL).

General Fund Operating Expenditures
We continue to take a conservative approach to expenditures. Departments were directed to maintain flat budgets wherever possible, with increases limited to those essential for maintaining core services or meeting legal obligations. We are actively reviewing job classifications, reassigning responsibilities internally, and reducing reliance on consultants where in-house capacity can be developed or strengthened.

Looking ahead, our financial strategy is centered on efficiency, sustainability, and transparency. We are modernizing internal financial systems to improve forecasting, enhance oversight, and support longterm decision-making. Our goal is to build a resilient General Fund that protects essential services, supports future growth, and upholds the City’s commitment to fiscal responsibility.

Page 164 of 499 ends

BUDGET MESSAGE
these services can be recovered through user charges is key to maintaining the balance and effectiveness of these funds.

Addressing these fiscal challenges requires strategic action, and our staff and City Council are doing precisely that.

Page 165 of 499 ends

BUDGET MESSAGE
Conclusion
The Fiscal Year 2025–2026 Budget represents a continued commitment to fiscal responsibility, strategic investment, and community-focused governance. This year’s budget builds on the progress we’ve made over the past several years—stabilizing city finances, expanding infrastructure, and strengthening public safety—while confronting the ongoing challenges of rising costs, aging systems, and a limited revenue base.

Through thoughtful planning and relentless advocacy, the City has secured critical funding for major water projects, advanced public safety initiatives, and leveraged technology to improve service delivery and operational efficiency. At the same time, we’ve laid the groundwork for future economic development through annexations, infrastructure planning, and key partnerships. Every decision made in this budget reflects our mission to maximize limited resources, protect public health and safety, and create opportunities for our residents.

Yet, we recognize that significant work remains. We must continue to push for long-term infrastructure solutions, secure stable funding for essential services, and ensure that every investment we make delivers value to the community. Whether it’s expanding our police facility, preparing for future growth, or addressing flood risks, our focus remains on building a resilient, inclusive, and forward-looking McFarland.
14

Page 166 of 499 ends

BUDGET MESSAGE
I want to thank the City Council for its leadership, our department heads and staff for their dedication, and our residents for their continued trust and engagement. Together, we are charting a path that not only addresses today’s needs but also lays a solid foundation for future generations. We look forward to the year ahead and to working alongside the community to deliver on the promise of a better McFarland for all.

Respectfully submitted,
Diego Viramontes, CPA
City Manager/Finance Director
15

Page 167 of 499 ends

Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Budget and Fiscal Policies

BUDGET PURPOSE AND ORGANIZATION
A. Balanced Budget. The City will maintain a balanced budget. This means that:

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

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

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

1.Identifying community needs for essential services.

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

3.Describing programs and activities performed in delivering services.

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

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

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

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

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

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

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

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

H. Mid-Year Budget Reviews. The Council will formally review the City’s fiscal condition, and amend appropriations if necessary, six months after the beginning of each fiscal year.

FY 2025–26
16 BUDGET & FISCAL POLICIES

Page 168 of 499 ends

REVENUE MANAGEMENT
A. Current Revenues for Current Uses; One-Time Revenues for One-Time Purposes. The City will make all current expenditures with current revenues, avoiding procedures that balance current budgets by postponing needed expenditures, accruing future revenues or rolling over short-term debt. The City will avoid using one-time revenues to fund ongoing program costs.

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

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

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

2. Technological upgrades or enhancements.

3.Capital acquisition items.

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

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

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

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

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

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

This policy is also intended to follow best practices and industry standards, including those issued by the Governmental Finance Officers Association of the United States and Canada (GFOA) in setting reserve levels that adequately address risks such as:

Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Budget and Fiscal Policies
FY 2025–26
17

Page 169 of 499 ends

1.Economic uncertainties, local disasters, public heath crises and other financial hardships or downturns in the local or national economy.

2. Contingencies for unseen operating or capital needs.

3. Unfunded liabilities such as pensions.

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

5.Cash flow requirements.

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

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

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

3. Cultivate a fiscally responsible internal control environment.

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

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

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

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

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

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

Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Budget and Fiscal Policies
FY 2025–26
18

Page 170 of 499 ends

C. Internal Service Funds. The City’s internal service funds shall maintain working capital of at least 60 days of operating expenditures.

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

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

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

3. Closing short-term revenue/expenditure gaps.

4. Responding to unexpected expenditure requirements or revenue shortfalls.

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

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

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

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

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

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

A. General Fund

1. Strategically reducing general fund operating budgets.

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

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

4. Conduct a revenue study to update General Fund revenue sources that may have fallen behind Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Budget and Fiscal Policies
FY 2025–26
19

Page 171 of 499 ends

5. Conduct an analysis of General Fund cost allocation to plan to ensure other City funds are paying the appropriate fees for the General Fund services they receive.

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

B. Water, Sewer and Refuse Funds

1. Strategically reduce operations budgets.

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

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

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

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

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

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

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

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

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

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

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

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

3. The City will issue audited financial statements within 180 days after year-end.

Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Budget and Fiscal Policies
FY 2025–26
20

Page 172 of 499 ends

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

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

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

CAPITAL FINANCING AND DEBT MANAGEMENT
A. Capital Financing

1. The City will consider the use of debt financing only for one-time capital improvement projects and only
under the following circumstances:
a. When the project’s useful life will exceed the term of the financing. b. When project revenues or specific resources will be sufficient to service the long-term debt.

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

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

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

Defer the project until funds are available.

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

5. The City will use the following criteria to evaluate pay-as-you-go versus long-term financing in funding capital improvements:

Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Budget and Fiscal Policies
FY 2025–26
21

Page 173 of 499 ends

Factors Favoring Pay-As-You-Go Financing
a. Current revenues and adequate fund balances are available or project phasing can be accomplished.
b. Existing debt levels adversely affect the City's credit rating. c. Market conditions are unstable or present difficulties in marketing.

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

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

C. Sources of Capital Financing

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

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

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

4. State and Federal Loans. The City will evaluate State and Federal loan programs, including but not limited to loans such as the State Water Resources Control Board’s revolving fund loans for the construction of water and wastewater infrastructure projects.

BUDGET & FISCAL POLICIES
Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Budget and Fiscal Policies
FY 2025–26
22

Page 174 of 499 ends

BUDGET & FISCAL POLICIES
Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Budget and Fiscal Policies
FY 2025–26

5. Other Loan Programs. The City may consider other loan programs on a case-by-case basis where the advantages over other methods are compelling.

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

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

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

E. Debt Management

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

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

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

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

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

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

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

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

9. In accordance with generally accepted accounting principles and the City internal control procedures, the Finance Director is responsible for ensuring bond proceeds are spent for the intended purposes identified.
23

Page 175 of 499 ends

in the bond documents and that the proceeds are spent in the time frames identified in the tax certificate
prepared by the City’s bond counsel.

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

F. Debt Capacity

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

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

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

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

G. Land-Based Financings

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

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

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

BUDGET & FISCAL POLICIES
Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Budget and Fiscal Policies
FY 2025–26
24

Page 176 of 499 ends

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

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

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

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

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

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

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

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

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

10. Benefit Apportionment. Assessments and special taxes will be apportioned according to a formula that is clear, understandable, equitable and reasonably related to the benefit received by—or burden attributed

BUDGET & FISCAL POLICIES
Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Budget and Fiscal Policies
FY 2025–26
25

Page 177 of 499 ends

to—each parcel with respect to its financed improvement. Any annual escalation factor should generally
not exceed 2%.

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

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

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

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

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

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

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

H. Conduit Financings

1. The City will consider requests for conduit financing (use of the City’s tax-exempt status by other agencies in issuing their own bonds that do not incur any repayment obligation by the City) on a case-bycase basis using the following criteria:
a. The City’s bond counsel will review the terms of the financing and render an opinion that there will be no liability to the City in issuing the bonds on behalf of the applicant. b. There is a clearly articulated public purpose in providing the conduit financing. c. The applicant is capable of achieving this public purpose.

2. This means that the review of requests for conduit financing will generally be a two-step process:
a. First asking the Council if they are interested in considering the request and establishing the ground rules for evaluating it.

BUDGET & FISCAL POLICIES
Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Budget and Fiscal Policies
FY 2025–26
26

Page 178 of 499 ends

b. And then returning with the results of this evaluation and recommending approval of appropriate financing documents if warranted.

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

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

I. Enhanced Infrastructure Financing District (EIFD)

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

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

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

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

J. Refinancings

1.General Guidelines. Periodic reviews of all outstanding debt will be undertaken to determine refinancing opportunities. Refinancings will be considered (within federal tax law constraints) under the following conditions:
a. There is a net economic benefit.
b. It is needed to modernize covenants that are adversely affecting the City’s financial position or operations.
c. The City wants to reduce the principal outstanding in order to achieve future debt service savings, and it has available working capital to do so from other sources.

2. Standards for Economic Savings. In general, refinancings for economic savings will be undertaken whenever net present value savings of at least five percent (5%) of the refunded debt can be achieved.
a. Refinancings that produce net present value savings of less than five percent will be considered on a case-by-case basis, provided that the present value savings are at least three percent (3%) of the refunded debt.
b. Refinancings with savings of less than three percent (3%), or with negative savings, will not be considered unless there is a compelling public policy objective.

Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Budget and Fiscal Policies
FY 2025–26
27

Page 179 of 499 ends

Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Guide To Reading & Understanding The Budget

BUDGET PURPOSE
What is an annual budget?
The City of McFarland’s annual budget is essentially a guidebook for achieving the goals for the year set by the Council during an annual strategic planning process. Its primary purpose is to link goals with the resources needed to achieve them. The Council's goals for the fiscal year can be found in the “Budget Message” at the beginning of this document. The budget is based on a fiscal year that runs from July 1 of one year to June 30 of the following year.

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

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

Fiscal plan. Identifies and appropriates public resources.

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

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

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

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

1. Introduction
The Introduction section begins with the Budget Message from the City Manager to the Council that sets forth the key fiscal issues facing the City and how the Budget responds to them. It also outlines top Council goals for the year and provides a general overview of the Budget. The Budget Message is followed by budget and fiscal policies; this guide to reading and FY 2025–26
28

Page 180 of 499 ends

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

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

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

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

Revenues, expenditures and changes in
fund balance
Graphics showing historical trends of revenues
and expenditures
Revenue and expenditure detail
Community Development
Planning
Building Inspection
Grant Administration
Economic Development
Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Budget and Fiscal Policies
FY 2025–26
29

Page 181 of 499 ends

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

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

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

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

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

Budget process and calendar
Appropriations limit description
Glossary
Resolutions adopting the Budget, CIP and Appropriations Limit Public Safety
Police Services
Animal Services
Code Enforcement
Public Works
Engineering
Streets
Community Center
Support Services
City Council
City Administration
Finance and Accounting
Facilities Maintenance
Management Information Systems
Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Budget and Fiscal Policies
FY 2025–26
30

Page 182 of 499 ends

CITYWIDE FINANCIAL

SUMMARY
Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Support Services
FY 2025–26
31

Page 183 of 499 ends

Projected FY2025-26 FY2025-26 FY2025-26 FY2025-26 Other Sources Projected Fund Balances July 1, 2025 Revenues Appropriations Transfers In Transfers Out (Uses) June 30, 2026

GENERAL FUND
GENERAL 2,864,126 6,869,683 10,749,678 5,168,047 2,786,326 113,665 1,479,517 CAPITAL IMPROVEMENT PROJECTS 2,751,693 21,556,482 23,247,466 1,690,984 1,807 2,749,886 TOTAL GENERAL FUND 5,615,819 28,426,165 33,997,144 6,859,031 2,788,133 113,665 4,229,403

SPECIAL REVENUE
TRANSPORTATION DEVELOPMENT ACT (649,673) 2,089,031 - - 1,439,358 - LIGHTING AND LANDSCAPING MAINT DIST (67,636) 166,464 294,789 - - (195,961) COMMUNITY FACILITIES DISTRICT - 615,297 35,000 - 580,297 - GAS TAX 0 386,309 - - 386,309 0
ROAD MAINTENANCE AND REHAB (SB1) 424,366 372,143 - - 796,509 0 COPS (914) - - - - (914)
DEVELOPMENT IMPACT FEES 3,972,503 654,622 - - 162,500 4,464,625 MISCELLANEOUS GRANTS 303,025 - - - - 303,025
CALHOME 165,238 - - - - 165,238
CDBG (13,888) - - - - (13,888)
TOTAL SPECIAL REVENUE 4,133,020 4,283,866 329,789 - 3,364,973 - 4,722,125

ENTERPRISE
SEWER 1,107,316 2,231,915 2,279,464 - 240,764 230 819,233 WATER 6,972,051 8,684,312 10,849,432 - 295,390 49,243 4,560,784 REFUSE 65,180 1,836,941 1,726,108 - 88,399 230 87,845
PUBLIC TRANSPORTATION - 334,878 323,853 - 31,424 20,399 (0) TOTAL ENTERPRISE 8,144,547 13,088,046 15,178,857 - 655,977 70,101 5,467,861

TRUST & AGENCY
MCFRARLAND IMROVEMENT AUTHORITY 4,081,326 2,815,727 269,250 - 2,512,468.72 4,115,334 TOTAL TRUST & AGENCY 4,081,326 2,815,727 269,250 - 2,512,468.72 - 4,115,334 Total 21,974,712 48,613,804 49,775,039 6,859,031 9,321,552 183,767 18,534,723 Citywide Financial Summaries
32

Page 184 of 499 ends

Proposed Budget Personnel Operating Capital Total Appropriations

GENERAL FUND
SUPPORT SERVICES 504,523 1,381,372 132,725 2,018,620
PUBLIC SAFETY 3,943,638 2,252,190 318,300 6,514,128
PUBLIC WORKS 703,009 477,491 50,000 1,230,500
COMMUNITY DEVELOPMENT 558,990 427,440 - 986,430
CAPITAL IMPROVEMENT PROJECTS - - 23,247,466 23,247,466
TOTAL GENERAL FUND 5,710,161 4,538,492 23,748,491 33,997,144

SPECIAL REVENUE
LIGHTING LANDSCAPING AND MAINTENANCE DISTRICT 159,115 135,674 - 294,789

COPS GRANT - - - -

MISCELLANEOUS GRANTS - - - -
COMMUNITY FACILITIES DISTRICT - 35,000 - 35,000
TOTAL SPECIAL REVENUE 159,115 170,674 - 329,789

ENTERPRISE
SEWER 937,189 1,082,275 260,000 2,279,464
WATER 1,052,029 1,439,403 8,358,000 10,849,432
REFUSE & RECYCLING 276,543 1,449,565 - 1,726,108
PUBLIC TRANSPORTATION 189,343 63,469 71,041 323,853
TOTAL ENTERPRISE 2,455,103 4,034,713 8,689,041 15,178,857

TRUST & AGENCY
MCFARLAND IMPROVEMENT AUTHORITY - 269,250 - 269,250
TOTAL TRUST & AGENCY - 269,250 - 269,250
Total Appropriations 8,324,379 9,013,128 32,437,532 49,775,039 Appropriations by Fund
33

Page 185 of 499 ends

$4,538,492
$170,674
$4,034,713
$269,250
Expenditures by Fund Type

GENERAL FUND SPECIAL REVENUE FUNDS

ENTERPRISE FUNDS TRUST & AGENCY FUNDS
$6,869,683 , 14%
$21,556,482 , 44% $4,283,866 , 9%
$13,088,046 , 27%
$2,815,727 , 6%
Revenues by Fund Type

GENERAL FUND CAPITAL PROJECTS FUND SPECIAL REVENUE FUNDS

ENTERPRISE FUNDS TRUST & AGENCY FUNDS
34

Page 186 of 499 ends

19,928,896
10,000,000
16,692,144
23,839,120
35,040,402
1,748,865 - 5 Year CIP By Project Category 2025-2030
City Buildings and Facilities Park Improvements Streets & Transportation Wastewater System Water System Sanitation System
Transit
7,862,125 - 15,649,966
260,000
8,358,000 - 71,041
CIP Projects By Category 2025-26
City Buildings and Facilities Park Improvements Streets & Transportation Wastewater System Water System Refuse System
Transit
35

Page 187 of 499 ends

FUND FINANCIAL

SCHEDULES
Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Support Services
FY 2025–26
36

Page 188 of 499 ends

2022-23 2023-24 2024-25 2024-25 2025-26
Actual Actual Budgeted Projected Budget

REVENUES
Taxes and Franchise Fees
General Property Tax $389,593 $409,339 $505,191 $505,191 $515,295 VLF Swap Property Tax 1,580,930 1,672,098 1,609,083 1,609,083 1,641,265 General Sales Tax 597,694 485,663 451,490 451,490 477,442 Measure M Sales Tax 208,327 1,014,048 1,061,044 1,061,044 1,001,735 Measure O Business Tax - - 342,483 441,949 600,000
Franchise Fees 213,241 234,627 197,290 215,000 219,300
Business License Tax 46,076 69,453 77,863 87,863 88,220 Property Transfer Tax 10,821 26,102 18,291 18,291 18,657 Total Taxes 3,046,682 3,911,331 4,262,735 4,389,912 4,561,914 Permit and Service Charges
Development Review 447,794 1,229,202 594,956 567,751 448,165 Conditional Use Permit (CUP) Fees 553,482 1,044,989 963,988 953,548 971,505 Other Charges 2,336 120,411 1,800 1,800 1,800
Total Permit and Service Charges 1,003,612 2,394,602 1,560,745 1,523,099 1,421,470 Grants/Intergovernmental 228,458 412,255 792,073 986,558 138,179 Other Revenues 719,833 821,220 789,197 920,467 748,120
Total Revenues 4,998,585 7,539,408 7,404,749 7,820,035 6,869,683

EXPENDITURES
Operating Costs 6,438,414 7,438,101 9,112,425 8,518,138 10,248,653 CIP Projects 218,463 979,947 915,593 902,775 501,025
Total Expenditures 6,656,877 8,418,048 10,028,017 9,420,913 10,749,678

OTHER SOURCES (USES)
Transfers In 1,483,586 5,777,804 4,302,213 4,514,473 5,168,047 Transfers Out (719,008) (1,971,862) (2,712,544) (2,765,781) (2,786,326) Expenditure Savings 113,665
Total Other Sources (Uses) 764,578 3,805,943 1,589,669 1,748,691 2,495,386 Sources Over (Under) Uses (893,714) 2,927,302 (1,033,599) 147,814 (1,384,609) FUND BALANCE, BEGINNING OF YEAR 682,723 (210,991) 2,716,312 2,716,312 2,864,126

FUND BALANCE, END OF YEAR
Unassigned Fund Balance (210,991) 2,716,312 1,682,713 2,864,126 1,479,517 Total Fund Balance (210,991) 2,716,312 1,682,713 2,864,126 1,479,517 General Fund Revenues, Expenditures and Changes in Fund Balance 37

Page 189 of 499 ends

2022-23 2023-24 2024-25 2024-25 2025-26
Actual Actual Budgeted Projected Budget

REVENUES
Grants/Intergovernmental 158,100 2,027,060 11,863,326 2,935,335 21,556,482 Other Revenues - - - - -
Total Revenues 158,100 2,027,060 11,863,326 2,935,335 21,556,482

EXPENDITURES
CIP Projects 3,364,031 1,589,414 14,871,573 4,650,306 23,247,466 Total Expenditures 3,364,031 1,589,414 14,871,573 4,650,306 23,247,466

OTHER SOURCES (USES)
Transfers In 1,118,567 1,037,023 2,607,158 1,694,319 1,690,984 Transfers Out - (998) (1,267) (1,255) (1,807)
Total Other Sources (Uses) 1,118,567 1,036,025 2,605,891 1,693,064 1,689,177 Sources Over (Under) Uses (2,087,364) 1,473,671 (402,356) (21,907) (1,807) FUND BALANCE, BEGINNING OF YEAR 3,387,293 1,299,929 2,773,601 2,773,601 2,751,693

FUND BALANCE, END OF YEAR
Assigned: CUP Fees for Street Capital Projects 2,750,000 2,750,000 2,750,000 2,750,000 2,750,000 Unassigned Fund Balance (1,450,071) 23,601 (378,755) 1,693 (114) Total Fund Balance 1,299,929 2,773,601 2,371,245 2,751,693 2,749,886 General Fund Capital Improvement Projects Revenues, Expenditures and Changes in Fund Balance 38

Page 190 of 499 ends

$2,018,620 , 19%
$6,514,128 , 61%
$1,230,500 , 11%
$986,430 , 9%
General Fund Expenditures by Function

SUPPORT SERVICES PUBLIC SAFETY PUBLIC WORKS COMMUNITY DEVELOPMENT $5,710,161 , 17%
$4,538,492 , 13%
$23,748,491 , 70%
General Fund Expenditures by Type

PERSONNEL OPERATING CAPITAL
39

Page 191 of 499 ends

$4,561,914 , 16%
$1,421,470 , 5%
$21,694,661 , 76%
$748,120 , 3%
General Fund Revenues by Type

TAXES AND FRANCHISE FEES PERMIT AND SERVICE CHARGES

GRANTS/INTERGOVERNMENTAL OTHER REVENUES
40

Page 192 of 499 ends

-
5,000,000
10,000,000
15,000,000
20,000,000
25,000,000
30,000,000
2022-23 Actual 2023-24 Actual 2024-25 Projection 2025-26 Budget General Fund Revenues
-
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
2022-23 Actual 2023-24 Actual 2024-25 Projection 2025-26 Budget General Fund Expenditures
Personnel Operating
41

Page 193 of 499 ends

2022-23 2023-24 2024-25 2024-25 2025-26
Actual Actual Budgeted Projected Budget

REVENUES
City Council
48330 Contributions & Donations 1,600 - - - -
City Administration
42340 Administration Fee (32) - - - -
Finance and Accounting
42340 Administration Fee 2,525 3,868 - - -
Planning
41400 Planning & Engineering Fees 18,124 61,101 150,000 114,383 150,000 41400 Planning & Engineering Fees - Tract 7214 4,674 9,393 - - - 41400 Planning & Engineering Fees San Joaquin Renew 41,694 341,233 - - - 41400 Planning & Engineering Fees Medical Office - Elmo 21,760 4,472 - - - 41400 Planning & Engineering Fees - R&F Building - 5,083 - - - 41400 Planning & Engineering Fees - Sherwood Milestone 34,561 - - - - 41400 Planning & Engineering Fees - Capri Liquor 4,283 - - - - 41400 Planning & Engineering Fees - Tract 7393 39,044 58,221 - - - 41400 Planning & Engineering Fees - Superior Gas - 7,714 - - - 41400 Planning & Engineering Fees - Parcel Map 12462 - 4,958 - - - 41400 Planning & Engineering Fees - LLA 22-01 Tract 7214 1,654 - - - - 41400 Planning & Engineering Fees - Annex 19 24,950 - - - - 41400 Planning & Engineering Fees - Perkins Medical 15,000 - - - - 41400 Planning & Engineering - Annex 20 - 24,950 - - -
41400 Planning & Engineering - VTPM 12540 - 3,380 - - - 41400 Planning & Engineering Fees- GEO Group - 20,000 - - - 41400 Planning & Engineering Fees - Burger King - 4,030 - - - 41400 Planning & Engineering Fees - 809 Garzoli Ave - 5,840 - - - 41400 Planning & Engineering Fees - Milicic Ranch - 12,540 - - - 44000 Other Agency Grants - (7,333) - 7,333 -
44000 Other Agency Grants- SALC 67,610 65,000 - - -
44000 Other Agency Grants - REAP - 73,166 - - -
48300 Contributions & Donations - Grape Festival - - - 22,850 - Public Safety
40220 Sales Tax - Public Safety 1/2% (4,941) 17,223 17,774 17,774 18,129 41310 GEO CUP/MPD Contribution 108,199 113,501 119,176 119,176 122,751 41900 Court Fines 43,284 30,116 50,000 65,000 35,000
41950 Live Scan Fees 484 238 - 237 -
44000 Other Agency Grants 50,848 275,813 173,748 138,247 123,179 44000 Other Agency Grants - Fentanyl Task Force - - 250,000 250,000 - 44050 State Grants - 5,610 - 222,652 -
44250 COPS/SLESF 314,659 51,771 189,882 194,663 150,000 45000 Copies/Reports 2,112 5,101 25,000 3,000 3,000
48000 POST Reimbursements 14,644 8,795 23,700 23,700 24,000 48200 Miscellaneous 27,468 161,925 - 2,600 2,600
48300 Contributions & Donations 10,000 11,150 - 17,427 - 48300 Contributions & Donations - Bike Safety Rodeo - - - 1,100 - 48300 Contributions & Donations - Shop with a Cop - - 5,000 3,400 - 48300 Contributions & Donations - Trunk or Treat 2,000 6,000 5,000 3,075 - 48600 McFarland PD Asset/Forfeiture 94,980 40,435 - - - Animal Control Services
41200 Animal Licenses 395 965 500 500 500
41210 Animal Shelter Fees 435 1,309 500 100 100
44000 Spay and Neuter Grant - UC Davis 110,000 - 70,000 70,000 - 48200 Miscellaneous 174 - - - -
48300 Contributions & Donations 1,000 - - - -
Building Inspection
41500 Building Permits 197,260 554,381 255,076 343,680 198,749 41505 Technology Fee 9,562 21,811 11,389 14,773 11,805
41510 Training Fee 9,731 21,907 11,809 15,575 11,805
41515 Building - GP Maintenance Fee 9,111 22,163 11,683 15,261 11,805 General Fund Detail Revenues and Expenditures
42

Page 194 of 499 ends

2022-23 2023-24 2024-25 2024-25 2025-26
Actual Actual Budgeted Projected Budget
General Fund Detail Revenues and Expenditures
41550 Building Plan Check 4,100 20,917 155,000 49,781 50,000 Code Enforcement
41700 Code Enforcement Revenue 9,025 77,030 10,000 40,000 10,000 48200 Miscellaneous - 49,347 - - -
Streets
44150 Intergovernmental Revenues - - 298,325 298,325 15,000 41700 Code Enforcement Revenue - 10 - - -
Community Center
42350 Rents 10,355 15,322 12,000 13,000 12,000
Construction Management
41510 Training Fee 1,046 896 - 543 500
41520 Technology Fee 1,046 896 - 543 500
41600 Excavation Permits 10,195 23,317 - 13,211 13,000
General Fund Revenue
40100 General Property Tax 389,593 409,339 505,191 505,191 515,295 40180 VLF - In Lieu Property Tax 1,580,930 1,672,098 1,609,083 1,609,083 1,641,265 40200 Sales Tax & Bradley Burns 597,694 485,663 451,490 451,490 477,442 40240 Property Transfer Tax 10,821 26,102 18,291 18,291 18,657 40300 Motor Vehicle License Fees (MVLF) 14,533 17,513 17,863 17,863 18,220 41100 Business Licenses 31,544 51,941 60,000 70,000 70,000 41250 Yard Sale Permits 2,058 2,250 1,800 1,800 1,800
41300 Franchise Fees 213,241 234,627 197,290 215,000 219,300 41310 CUP Fees 553,482 1,044,989 963,988 953,548 971,505 42340 Administrative Fees 310 118,161 - - -
42350 Rents 16,032 13,169 14,366 14,366 38,366
42355 Rents - Leases (406) 14,366 - - -
45000 Copies/Reports 11 9 - - -
48100 Interest Income 1,317 191,332 314,975 314,975 300,000 48200 Miscellaneous 64,482 7,999 - 50,000 30,000
48200 Miscellaneous - Community Garden - 240 - - -
48300 Contributions & Donations - - - 9,400 -
48300 Contributions & Donations - Christmas Tree Light. - - 1,325 2,825 791 48300 Contributions & Donations - Community Vigil - - - 1,300 883 Measure M Sales Tax
40230 Sales Tax - Measure M 208,327 1,014,048 1,061,044 1,061,044 1,001,735 Measure O Business Tax
40235 Business Tax - Measure O - - 342,483 441,949 600,000 Capital Projects
44000 Other Agency Grants - - 2,124,650 2,124,650 4,189,250 44050 State Grants 2,638 30,864 9,738,676 617,403 14,867,232 44050 HSIP Cycle 10 20,675 11,720 - 193,283 -
44050 RSTP/HIP West Side - Harlow 26,468 335,158 - - -
44050 State Grants - Community Garden (0) 1,649,318 - - - 48200 Miscellaneous Revenue 24,597 - - - 2,500,000
48450 Loan Income Proceeds - Animal Shelter 83,723 - - - - Total Revenues 5,156,686 9,566,468 19,268,076 10,755,371 28,426,165

Page 195 of 499 ends

2022-23 2023-24 2024-25 2024-25 2025-26
Actual Actual Budgeted Projected Budget
General Fund Detail Revenues and Expenditures
53200 Dues & Subscriptions 313 174 500 500 500
53400 Election Expense 8,709 - - - -
54000 Fuel 244 812 1,000 500 1,000
54400 Insurance - CSJV Rsk Mgmt. 1,397 523 663 663 668
55600 Postage 1,072 277 500 500 500
55800 Printing & Legal Notices 2,290 29 2,500 500 1,000 56000 Professional Services - Other 10,717 25 9,000 1,611 5,000 57100 Special Activities 1,057 196,402 10,000 10,000 7,000 57100 Special Activities - Christmas Tree Lighting 1,399 83 2,825 2,034 791 57100 Special Activities - Community Grants Program - 7,500 10,000 10,000 10,000 57100 Special Activities - Crimes Reward Program - - 25,000 - 25,000 57100 Special Activities - Scholarships - - 150,000 150,000 100,000 57100 Special Activities - Community Vigil - - 1,000 417 883 57100 Special Activities - State of the City - - - - (3,000) 57200 Supplies - Office 1,194 1,657 1,500 500 1,500
57400 Supplies - Operating - 1,437 - - -
57800 Telephone & Communications 1,454 3,082 2,500 2,600 3,000 City Administration
50100 Salaries - Permanent Employees 98,566 75,424 60,640 60,640 24,533 50150 Wages - Temporary Employees - - 8,500 8,240 10,000 50200 Overtime 44 1,504 1,500 3,500 -
50300 Payroll Taxes 7,791 5,841 5,910 5,910 1,913
50350 Stipends - 283 - - -
50400 Retirement (401K) 10,180 7,927 6,272 6,272 2,453
50500 Health Insurance Premiums 23,337 15,408 15,191 15,191 1,562 50550 Dental/Vision Premiums 1,294 2,590 1,089 1,089 231 50600 Workers Compensation Insurance 3,340 3,661 2,088 2,088 1,019 50700 Life Insurance 31 202 15 15 9
52000 Conferences/Meetings/Travel 3,082 2,249 2,500 342 2,500 52930 Computer Hard/Software (CAP) 10,116 - - - -
53200 Dues & Subscriptions 3,179 1,917 2,000 2,000 2,000 54000 Fuel 1,669 1,550 2,000 1,000 1,000
54400 Insurance - CSJV Rsk Mgmt. 5,092 4,857 3,049 3,049 1,366 54600 Interest Expense 4,179 1,417 - 300 -
55200 Miscellaneous 4,469 1,574 3,000 2,978 3,000
55600 Postage 413 297 500 500 500
56000 Professional Services - Other - 62 1,500 2,297 31,500 56600 Repairs & Maintenance - Vehicle 1,111 749 - - -
57100 Special Activities 227 60 500 100 500
57200 Supplies - Office 1,272 701 800 100 800
57400 Supplies- Operating 492 45 500 - 500
57800 Telephone & Communications 663 940 1,200 1,200 1,200 City Clerk
50100 Salaries - Permanent Employees 655 25,871 23,772 23,772 27,281 50200 Overtime - 844 - - -
50300 Payroll Taxes - 2,242 2,112 2,112 2,202
50350 Stipends - 332 - - -
50400 Retirement (401K) - 2,856 2,428 2,428 2,666
50500 Health Insurance Premiums 2 8,520 1,169 1,169 1,201 50550 Dental/Vision Premiums - 728 125 125 211
50600 Workers Compensation Insurance - 1,006 1,039 1,039 1,133 50700 Life Insurance (2) 17 60 60 28
51800 Clothing Allowance - 53 150 150 150
52000 Conferences/Meetings/Travel - 3,133 2,050 2,940 5,000 52200 Contract Services 350 12,425 15,000 15,000 13,200 52920 Furniture (Capital) - - 4,500 3,902 -
52930 Computer Hard/Software (CAP) - - - - 19,000
52950 Equipment - Other (Capital) - - - - 4,600
53200 Dues & Subscriptions - 660 500 500 600
44

Page 196 of 499 ends

2022-23 2023-24 2024-25 2024-25 2025-26
Actual Actual Budgeted Projected Budget
General Fund Detail Revenues and Expenditures
53400 Election Expense - 654 12,000 12,000 1,500
54000 Fuel - 395 500 500 500
54400 Insurance - CSJV Rsk Mgmt. - 1,319 1,517 1,517 1,519 55600 Postage - 870 2,000 500 500
56000 Professional Services - Other - - 400 400 400
57200 Supplies - Office - 2,265 1,500 1,500 1,500
57400 Supplies- Operating - - - - 500
Human Resources/Risk Management
50100 Salaries - Permanent Employees 423 22,776 23,887 23,887 25,196 50300 Payroll Taxes - 1,824 1,934 1,934 1,999
50400 Retirement (401K) - 2,488 2,613 2,613 2,520
50500 Health Insurance Premiums - 5,379 5,600 5,600 5,252 50550 Dental/Vision Premiums - 501 440 440 463
50600 Workers Compensation Insurance - 744 898 898 1,046 50700 Life Insurance - 16 16 16 18
51800 Clothing Allowance - 55 150 100 150
52000 Conferences/Meetings/Travel 266 208 2,500 1,000 800 52920 Furniture (Capital) - - 1,000 866 800
53200 Dues & Subscriptions - 450 500 500 500
54400 Insurance - CSJV Rsk Mgmt. - 974 1,312 1,312 1,403 55600 Postage 56 121 500 250 250
57100 Special Activities - 340 1,000 1,000 1,000
57200 Supplies - Office - 1,202 2,000 2,000 2,000
57400 Supplies- Operating - 41 800 500 500
57500 Marketing - 72 800 500 800
Communications & Marketing
50100 Salaries - Permanent Employees - - - - 60,689
50300 Payroll Taxes - - - - 4,930
50400 Retirement (401K) - - - - 5,469
50600 Workers Compensation Insurance - - - - 2,520
50700 Life Insurance - - - - 70
51800 Clothing Allowance - - - - 150
52000 Conferences/Meetings/Travel - - - - 500
52950 Equipment - Other (Capital) - - - - 1,500
53200 Dues & Subscriptions - - - - 4,500
54000 Fuel - - - - 500
54400 Insurance - CSJV Rsk Mgmt. - - - - 3,379
56000 Professional Services - Other - - - - 1,000
57200 Supplies - Office - - - - 500
57400 Supplies- Operating - - - - 4,000
57800 Telephone & Communications - - - - 850
Finance and Accounting
50100 Salaries - Permanent Employees 62,441 62,887 79,216 79,216 116,356 50200 Overtime 2,934 1,816 3,000 1,000 3,000
50300 Payroll Taxes 5,442 5,237 6,475 6,475 9,396
50350 Stipends - 153 - - -
50400 Retirement (401K) 6,567 6,535 8,145 8,145 11,152
50500 Health Insurance Premiums 13,941 11,893 14,805 14,805 20,729 50550 Dental/Vision Premiums 1,424 1,458 1,446 1,446 2,262 50600 Workers Compensation Insurance 1,483 2,254 3,499 3,499 4,831 50700 Life Insurance 77 79 56 56 100
51800 Clothing Allowance - 1,150 1,350 150 1,200
52000 Conferences/Meetings/Travel 1,546 5,627 5,100 4,000 5,100 52200 Contract Services 4,968 24 500 100 6,500
52930 Hardware/Software (Capital) - - 9,000 6,964 -
53200 Dues & Subscriptions 125 766 1,000 1,000 1,000
54000 Fuel 1,520 911 1,200 500 1,200
54400 Insurance - CSJV Rsk Mgmt. 2,256 2,983 5,110 5,110 6,478 55150 Tuition Reimbursement - - 2,500 2,500 2,500
45

Page 197 of 499 ends

2022-23 2023-24 2024-25 2024-25 2025-26
Actual Actual Budgeted Projected Budget
General Fund Detail Revenues and Expenditures
55200 Miscellaneous 6,595 185 500 500 500
55600 Postage 569 278 500 500 500
56000 Professional Services - Other 3,605 655 500 500 500 57200 Supplies - Office 644 2,011 2,000 2,000 2,000
57800 Telephone & Communications 790 1,021 1,200 1,200 1,400 Non-Departmental
51200 Bank Charges 8,490 2,988 10,000 2,500 10,000
51250 Cash Over/Under 1,254 (69) - - -
52200 Contract Services 6,626 18,251 14,100 16,000 16,100 53800 Rental Equipment/Other 269,150 271,000 319,177 292,910 315,727 54800 Maintenance Agreements 10,338 21,528 27,000 20,674 23,000 55600 Postage 316 277 500 500 500
56000 Professional Services - Other 43,523 60,596 40,000 40,000 47,000 56050 Accounting/Auditing Services 32,438 18,687 20,800 18,824 20,800 56100 Legal Services 188,276 151,060 200,000 150,000 200,000 56400 Repairs/Maintenance-Building & Equipment 327 - - - - 57100 Special Activities - 32 500 - 500
57200 Supplies - Office 1,625 2,334 2,700 1,500 2,700
57400 Operating Supplies Emergency Response 30,620 4,211 - - - 58850 Land Lease 6,871 - 3,084 3,084 3,331
58900 Debt Principal Redeemed 598,882 771,640 956,517 904,948 1,153,777 Planning
50100 Salaries - Permanent Employees 88,701 159,441 217,562 217,562 181,408 50150 Wages - Temporary Employees - - 2,500 2,424 3,000 50200 Overtime 477 70 500 32 -
50300 Payroll Taxes 7,466 12,873 18,414 18,414 14,437
50350 Stipends - 487 - - -
50400 Retirement (401K) 9,603 16,304 24,807 24,807 17,697 50500 Health Insurance Premiums 6,963 21,129 24,815 24,815 12,575 50550 Dental/Vision Premiums 903 1,512 2,141 2,141 892
50600 Workers Compensation Insurance 2,291 5,487 8,641 8,641 7,532 50700 Life Insurance 96 119 165 165 137
51800 Clothing Allowance 189 167 150 104 300
52000 Conferences/Meetings/Travel 525 5,195 3,000 503 2,000 52200 Contract Services 6,974 1,636 12,000 10,000 18,000 52930 Computer Hard/Software (Captial) - - - 1,700 -
53200 Dues & Subscriptions - 791 1,500 1,000 6,000
53600 Engineerin/Architectural Services - - 5,000 - 5,000 54000 Fuel 244 331 1,000 302 500
54400 Insurance - CSJV Rsk Mgmt. 3,489 7,222 12,621 12,621 10,100 55200 Miscellaneous 225 - - - -
55500 Special Studies/Master Plans - - 1,000 - 1,000
55500 Special Studies San Joaquin Renewables 13,915 - - - - 55500 Special Studies/Master Plans SALC 407 - - - -
55500 Special Studies/Master Plans LEAP 2,158 - - - -
55600 Postage 728 501 1,500 557 1,000
56000 Professional Services - Other 38,549 204,702 150,000 130,000 150,000 56000 Professional Services - Tract 7292 426 - - - -
56000 Professional Services - Tract 7214 1,574 12,906 - - - 56000 Professional Services - Med Office - Elmo 10,948 761 - - - 56000 Professional Services - Sherwood Milestone 4,148 - - - - 56000 Professional Services - Capri Liquor 740 - - - -
56000 Professional Services - Interstate Land Dev 39,088 62,031 - 3,543 - 56000 Professional Services - Superior Gas 3,368 3,282 - - - 56000 Professional Services - Parcel Map 12462 - 4,789 - - - 56000 Professional Services - San Joaquin Renewables 42,766 70,872 - - - 56000 Professional Services - LLA 22-01 Tract 7214 1,089 - - - - 56000 Professional Services - Hazard Mitigation Plan 8,158 34,472 - - - 56100 Legal Services - 225 - - -
46

Page 198 of 499 ends

2022-23 2023-24 2024-25 2024-25 2025-26
Actual Actual Budgeted Projected Budget
General Fund Detail Revenues and Expenditures
57200 Supplies - Office 141 168 1,000 355 1,000
57400 Supplies - Operating - 318 1,000 64 1,000
57800 Telephone & Communications 579 769 1,000 1,248 1,500 Engineering
50100 Salaries - Permanent Employees - - - - 35,456
50300 Payroll Taxes - - - - 2,827
50400 Retirement (401K) - - - - 3,498
50500 Health Insurance Premiums - - - - 3,123
50550 Dental/Vision Premiums - - - - 416
50600 Workers Compensation - - - - 1,472
50700 Life Insurance - - - - 28
54400 Insurance- CSJV Risk Management - - - - 1,974
56000 Professional Services 11,905 - - - -
Public Safety
50100 Salaries - Permanent Employees 1,474,513 1,519,181 1,918,706 1,918,706 2,335,364 50150 Wages - Temporary Employees 58,843 11,912 63,712 - - 50200 Overtime 213,288 333,395 356,500 356,500 366,247
50300 Payroll Taxes 142,706 152,748 174,764 174,764 187,265 50350 Stipends 92 34,399 - - -
50400 Retirement (401K) 141,300 151,611 196,833 196,833 214,725 50500 Health Insurance Premiums 261,296 243,088 295,114 295,114 325,366 50550 Dental/Vision Premiums 24,211 25,236 24,363 24,363 33,255 50600 Workers Compensation Insurance 85,733 130,236 155,264 155,264 193,936 50700 Life Insurance 3,727 2,556 994 994 1,966
51150 Dog Clinic (Vet Services for K-9) 86 1,073 5,200 3,000 5,356 51800 Clothing Allowance 12,677 14,910 20,000 6,000 10,000 52000 Conferences/Meetings/Travel 9,442 14,677 16,500 16,500 21,500 52010 Conference/Meeting/Travel POST Reimbursable 16,474 22,141 23,700 23,700 24,000 52200 Contract Services 33,216 31,482 46,064 46,064 118,535 52920 Furniture (Capital) - - 6,800 6,800 7,000
52930 Computer Hardware/Software 269 - 1,800 1,800 2,500 52940 Vehicles (Capital) 120,780 202,094 423,786 423,786 90,000 52940 Vehicles (Capital) - CHP Grant - 214,425 - 4,407 - 52950 Equip-Other (Capital) 23,014 14,161 - - -
52950 Equipment - Other (Capital) 37,500 63,500 90,800 90,800 125,800 53100 Grant Expenditures 500 - - - -
53100 Grant Expenditures - Fentanyl Task Force - - 93,500 35,000 58,500 53200 Dues & Subscriptions 347 700 645 645 654
53500 Contributions/Donations Expense 4,445 6,508 15,000 15,000 15,500 53800 Rental Equipment/Other - - 3,209 3,209 3,305
54000 Fuel 103,882 116,593 110,000 110,000 113,300
54400 Insurance - CSJV Rsk Mgmt. 130,617 172,059 226,770 226,770 260,057 54800 Maintenance Agreements 24,920 26,216 27,706 27,706 28,537 55150 Tuition Reimbursement - 4,724 10,000 12,000 10,000 55200 Miscellaneous 968 3,311 1,850 1,000 3,000
55600 Postage 497 353 475 475 500
55800 Printing & Legal Notices - - - 305 320
56000 Professional Services - Other 44,805 94,129 122,600 48,776 118,400 56100 Legal Services 6,915 - 10,000 - 10,000
56400 Repairs & Maint - Build & Equip 2,524 3,199 4,505 4,151 4,620 56410 Repairs & Maintenance Equipment - 1,553 4,200 4,000 4,300 56600 Repairs & Maintenance - Vehicle 86,457 60,869 50,000 64,000 51,500 56800 Safety Equipment 17,422 20,462 15,497 15,497 16,000 56900 McFarland PD Asset/Forfieture Acct. - 62,310 - - - 57100 Special Activities 1,108 241 - - -
57200 Supplies - Office 7,173 7,850 7,560 7,560 7,650
57200 Case Investigation Supplies - - 5,040 - -
57400 Supplies - Operating 7,408 12,633 13,500 5,000 13,500 57800 Telephone & Communications 36,136 25,763 29,000 29,000 30,000 47

Page 199 of 499 ends

2022-23 2023-24 2024-25 2024-25 2025-26
Actual Actual Budgeted Projected Budget
General Fund Detail Revenues and Expenditures
58900 Debt Principal 86,725 21,681 - - -
Animal Control Services
50100 Salaries - Permanent Employees 85,263 72,636 80,424 80,424 79,896 50200 Overtime 7,492 9,958 17,808 26,450 18,500
50300 Payroll Taxes 7,602 7,360 7,984 7,984 6,543
50350 Stipends - 4,457 - - -
50400 Retirement (401K) 8,107 7,488 8,219 8,219 7,990
50500 Health Insurance Premiums 25,416 15,115 18,659 18,659 16,665 50550 Dental/Vision Premiums 2,200 2,761 1,615 1,615 1,454 50600 Workers Compensation Insurance 3,227 3,763 8,210 8,210 6,635 50700 Life Insurance 266 242 (3) (3) 105
51100 Animal Disposal 3,451 2,426 3,000 3,000 4,000
51150 Dog Clinic 2,047 2,966 2,100 3,000 3,000
51160 Spay and Neuter Fees 7,000 60,000 35,500 35,500 35,500 51800 Clothing Allowance 664 2,726 1,500 500 1,500
52000 Conferences/Meetings/Travel 857 217 2,200 500 2,200 52200 Contract Services 1,200 156 2,400 2,400 2,500
52910 Building & Improvements (Capital) - - - - 88,800
52950 Equipment (Capital) 346 - 3,900 3,900 4,200
53200 Dues & Subscriptions 100 106 275 - 300
54000 Fuel 3,847 4,008 4,200 4,200 4,400
54400 Insurance - CSJV Rsk Mgmt. 4,913 4,963 11,991 11,991 8,897 54600 Interest Expense 26,010 13,050 26,000 24,775 26,000 55600 Postage 357 278 350 350 450
56000 Professional Services - Other 9 717 2,300 2,300 2,500 56400 Repairs & Maint - Build & Equip 1,223 7,184 11,600 11,600 - 56600 Repairs & Maintenance - Vehicle 6,839 2,065 10,500 10,792 10,850 56800 Safety Equipment 184 - 700 700 750
57100 Special Activities - - 1,000 - 1,000
57200 Supplies - Office 18 775 1,100 1,100 1,150
57400 Supplies - Operating 4,779 6,519 7,565 7,565 7,800 57800 Telephone & Communications 2,451 3,120 3,532 3,532 3,700 58050 Utilities Other 1,579 144 3,800 - 4,000
58900 Debt Principal Redeemed 19,858 57 20,265 20,264 20,321 Building Inspection
50100 Salaries - Permanent Employees 36,394 65,637 112,277 112,277 92,661 50150 Wages - Temporary Employees - 2,184 - - 3,000
50200 Overtime 113 314 1,000 1,000 1,000
50300 Payroll Taxes 2,879 5,481 9,433 9,433 7,433
50350 Stipends - - - - -
50400 Retirement (401K) 4,072 6,789 14,454 14,454 8,858 50500 Health Insurance Premiums 14,871 11,250 11,606 11,606 7,323 50550 Dental/Vision Premiums 486 1,178 1,265 1,265 364
50600 Workers Compensation Insurance 3,484 4,692 5,793 5,793 5,771 50700 Life Insurance 25 49 87 87 137
51400 Builiding Plan Check/Inspection 2,701 84,573 175,000 137,764 175,000 51800 Clothing Allowance - 244 600 150 300
52000 Conferences/Meetings/Travel 215 1,312 2,000 500 500 52200 Contract Services - - - - 10,500
52930 Computer Hard/Software (Capital) - - 42,848 36,300 - 53200 Dues & Subscriptions - 635 400 - 400
54000 Fuel 1,247 1,326 1,500 1,176 1,500
54400 Insurance - CSJV Rsk Mgmt. 5,307 6,180 8,461 8,461 7,739 55600 Postage 312 277 300 300 300
56000 Professional Services 224 1,000 - - -
56600 Repairs & Maintenance - Vehicle 632 5 800 800 800 57200 Supplies - Office 1,453 2,685 2,000 651 1,500
57400 Supplies - Operating 1,365 495 1,500 500 2,500
57800 Telephone & Communications 337 331 800 460 800
48

Page 200 of 499 ends

2022-23 2023-24 2024-25 2024-25 2025-26
Actual Actual Budgeted Projected Budget
General Fund Detail Revenues and Expenditures
Code Enforcement
50100 Salaries - Permanent Employees 58,299 61,121 71,951 71,951 94,113 50150 Wages - Temporary Employees 3,995 - - - -
50200 Overtime 1,442 1,028 1,000 3,000 1,000
50300 Payroll Taxes 5,612 5,184 6,199 6,199 7,702
50350 Stipends - - - - -
50400 Retirement (401K) 5,095 6,465 7,330 7,330 9,291
50500 Health Insurance Premiums 21,735 10,966 6,424 6,424 16,665 50550 Dental/Vision Premiums 2,231 1,196 468 468 1,454
50600 Workers Compensation Insurance 3,083 3,795 4,506 4,506 5,862 50700 Life Insurance 303 369 58 58 140
51800 Clothing Allowance - 57 1,000 83 -
52000 Conferences/Meetings/Travel 485 3,876 2,454 250 2,500 53200 Dues & Subscriptions - 760 1,000 1,000 1,000
54000 Fuel 1,086 1,948 3,000 2,000 2,000
54400 Insurance - CSJV Rsk Mgmt. 4,700 5,032 6,582 6,582 7,860 55600 Postage 316 377 500 500 600
55950 Abatement 5,763 - 15,000 - 15,000
56000 Professional Services-Other 5,516 3,511 3,500 3,500 3,600 56600 Repairs & Maintenance - Vehicle 1,785 491 2,046 1,000 2,200 56800 Safety Equipment 51 - 200 200 750
57100 Special Activities 141 - 1,000 - 1,000
57200 Supplies - Office 33 21 500 500 500
57400 Supplies - Operating 465 478 830 830 850
57800 Telephone & Communications 1,408 1,133 1,500 2,000 2,200 Grant Administration
50100 Salaries - Permanent Employees 54,677 23,428 107,575 107,575 143,692 50200 Overtime - 557 1,000 920 -
50300 Payroll Taxes 4,493 2,114 9,153 9,153 11,452
50350 Stipends - - - - -
50400 Retirement (401K) 5,920 2,646 12,623 12,623 14,105 50500 Health Insurance Premiums 26,168 (3,770) 22,714 22,714 16,524 50550 Dental/Vision Premiums 1,740 799 2,323 2,323 2,163 50600 Workers Compensation Insurance 1,781 1,856 4,747 4,747 5,966 50700 Life Insurance 48 17 86 86 112
51800 Clothing Allowance - 100 150 98 150
52000 Conferences/Meetings/Travel 283 2,095 2,000 254 2,000 52200 Contract Services 49,500 - - - -
53100 Grant Expenditures 10,792 - - - -
53200 Dues & Subscriptions - 110 1,000 - 1,000
54000 Fuel 129 137 500 270 300
54400 Insurance - CSJV Rsk Mgmt. 2,717 2,462 6,933 6,933 8,001 55600 Postage 316 277 300 547 300
56000 Professional Services 13,509 2,304 14,000 10,722 15,000 57200 Supplies - Office 500 523 500 300 500
57400 Supplies - Operating - 71 500 - 500
57800 Telephone & Communications 579 533 500 1,000 1,200 Streets
50100 Salaries - Permanent Employees 160,289 183,934 235,643 235,643 372,008 50150 Wages - Temporary Employees - - - - 10,000
50200 Overtime 2,998 23,341 35,693 35,693 35,693
50300 Payroll Taxes 14,067 17,289 21,817 21,817 30,267
50350 Stipends - 12 - - -
50400 Retirement (401K) 15,411 18,032 24,973 24,973 37,045 50500 Health Insurance Premiums 72,577 71,006 85,010 85,010 119,511 50550 Dental/Vision Premiums 5,767 6,070 5,885 5,885 9,831 50600 Workers Compensation Insurance 11,187 15,436 17,952 17,952 30,893 50700 Life Insurance 264 722 497 497 442
50800 Auto Allowance 533 - - - -
49

Page 201 of 499 ends

2022-23 2023-24 2024-25 2024-25 2025-26
Actual Actual Budgeted Projected Budget
General Fund Detail Revenues and Expenditures
51800 Clothing Allowance 6,605 5,451 10,500 9,500 10,500 52000 Conferences/Meetings/Travel - - 3,000 3,000 3,500 52200 Contract Services - 5,048 5,000 5,000 5,000
52950 Equipment - Other (Capital) 26,437 4,732 298,325 298,325 50,000 53200 Dues & Subscriptions 92 6 - - 12,000
53250 Permits & Certificates 199 1,300 1,768 1,768 1,768 53800 Rental Equipment/Other - - 5,500 5,500 7,000
54000 Fuel 15,715 17,758 16,777 12,000 16,777
54400 Insurance - CSJV Rsk Mgmt. 17,040 20,377 26,220 26,220 41,425 56000 Professional Services - Other 1,556 33,491 32,990 28,000 32,990 56400 Repairs/Maintenance-Building & Equipment 618 - - - - 56410 Repairs & Maintenance Equipment 11,204 11,598 24,800 20,000 24,800 56430 Repairs & Maintenance - Heavy Equipment 7,196 6,616 11,408 8,000 11,408 56440 Repairs & Maintenance-Streets Sweeper 14,626 10,604 68,800 15,000 68,000 56500 Repairs/Maintenance Streets 76,225 33,733 59,683 58,000 60,000 56600 Repairs/Maintenance - Vehicles 3,686 4,167 10,408 9,000 10,408 56800 Safety Equipment 175 1,592 2,080 2,080 2,400
57200 Supplies - Office 505 1,149 3,080 3,080 3,500
57400 Supplies - Operating 21,343 36,151 53,700 49,000 53,700 57800 Telephone & Communications 1,933 2,305 3,500 3,500 3,500 58000 Utilities 15,203 22,137 32,500 28,000 32,500
58050 Utilities Other 10,137 1,148 2,000 2,000 2,000
58100 Street Lighting 65,995 79,090 82,841 82,841 82,841 58900 Debt Principal Redeemed 27,128 388 - - -
Community Center
52200 Contract Services 4,661 1,127 4,500 2,000 4,500
56400 Repairs & Maint - Build & Equip 3,687 11,614 22,600 21,599 25,000 56410 Repairs & Maintenance -Equipment 428 2,912 3,500 3,500 3,500 56700 Repairs & Maint.- Landscape - - 500 500 900
57400 Supplies - Operating 1,000 969 1,550 1,550 1,950
57800 Telephone & Communications 1,952 1,016 2,000 1,800 2,000 58000 Utilities 14,435 18,818 21,000 21,000 21,400
58050 Utilities Other 1,634 94 250 250 250
Facilities Maintenance
50100 Salaries - Permanent Employees - 24,542 45,412 45,412 63,442 50200 Overtime - 2,403 4,000 7,000 8,000
50300 Payroll Taxes - 2,331 3,947 3,947 5,140
50400 Retirement (401K) - 2,603 4,781 4,781 6,344
50500 Health Insurance Premiums 20 11,601 23,157 23,157 20,670 50550 Dental/Vision Premiums - 528 1,021 1,021 1,039
50600 Workers Compensation Insurance - - 3,568 3,568 5,268 50700 Life Insurance (20) 11 40 40 70
52200 Contract Services 8,685 12,210 17,000 17,000 17,000 53800 Rental Equipment / Other 131 - - - -
54400 Insurance - CSJV Rsk Mgmt. - - 5,211 5,211 7,065
56400 Repairs & Maint - Build & Equip 4,692 13,574 50,000 50,000 50,000 56420 Repairs/Maintenance-Building 1,360 - - - -
56420 Animal Control - Repairs & Maint.-Building 283 - - - - 56420 Shop - Repairs & Maint.-Build & Equip 18 - - - -
56800 Safety Equipment 427 - 2,500 2,500 3,000
57200 Supplies - Office 27 - - - -
57400 Supplies - Operating 3,485 4,168 15,000 15,000 15,000 57800 Telephone & Communications 13,293 - 1,200 1,200 1,200 58000 Utilities 13,298 42,645 44,411 44,411 44,411
58050 Utilities Other 1,108 - - - -
Construction Management
56000 Professional Services - Other 355 - - - -
Management Information Systems
52200 Contract Services 148,405 108,877 93,200 130,000 150,000 50

Page 202 of 499 ends

2022-23 2023-24 2024-25 2024-25 2025-26
Actual Actual Budgeted Projected Budget
General Fund Detail Revenues and Expenditures
52950 Equipment Capital - 34,442 32,834 23,225 90,000
54800 Maintenance Agreements 49,214 78,714 83,200 70,000 75,000 57400 Supplies Operating - - 5,000 - -
57400 Office Operating Supplies - 22 - - -
General Fund Revenue
52900 Land Capital - 446,593 - - -
52910 Building & Improvements (Capital) - - - - 16,825
Measure M Sales Tax
56000 Professional Services - Other - 1,698 20,000 10,000 20,000 Capital Projects
52900 Land & Land Improvements (Capital) - - 596,000 51,438 650,000 52910 Buildings & Improvements (Capital) 33,727 - - - - 52910 Buildings & Improvements ( Capital) 19,460 88,166 - - - 52910 Buildings & Improvements (Capital) - Roof Repair - - 15,000 - - 52910 Buildings & Improvements (Capital) - New PD - - 340,000 340,000 7,160,000 52960 HSIP Cycle 10 20,675 11,720 - 193,283 -
52960 RSTP/HIP West Side - Harlow 21,460 415,402 - - -
52960 Street & Roads (Capital) - - - - 776,865
52960 Streets & Roads (Capital) 4,536 - - - -
52960 Streets & Roads Capital SB1Funds:Design Davis St 879,187 (1,505) - - - 52960 Driveway Approach Garzoli Ave-Santillano Easement 75,146 - - - - 52960 Street & Roads (Capital) - RSTP W.Perkins Ave 2,103 43,079 401,819 284,162 - 52960 Street & Roads (Capital) - Ebell St. Rehab 32,008 206,729 - - - 52960 Street & Roads (Capital) - Wiley St. Rehab. 30,433 264,872 - - - 52960 Street & Roads (Capital) - San Juan - Sherwood 35,940 362,164 - - - 52960 Street & Roads (Capital) - East Kern Ave Rehab. 31,050 - 2,875 2,875 396,847 52960 Street & Roads (Capital) - Imp to Elmo Sump - 10,454 67,829 - - 52960 Streets & Roads (Capital) - Overpass Overlay 29,873 1,758,058 - 1,758,058 250,450 52960 Street & Roads (Capital) - W.Kern Ave - 3rd to 5th - - 85,000 85,000 485,358 52960 Street & Roads (Capital) - Cliff Ave - 28,280 502,520 396,238 - 52960 Street & Roads (Capital) - 3rd St.Rehab-W.Sherwood - - 53,000 53,000 688,600 52960 Street & Roads (Capital) - Asphalt Rejuvenation - - 304,827 304,827 350,000 52960 Streets & Roads (Capital) - Mast & Whistler Repair - 29,019 - - - 52960 Street & Roads (Capital) - 5th Street Rehab - 38,148 844,900 405,973 - 52960 Street & Roads (Capital) - San Lucas Rehab - 35,568 629,200 400,355 - 52960 Street & Roads (Capital) - 7th St. Rehab - - 64,200 64,200 614,500 52960 Street & Roads (Capital) - A St. Rehab - - 61,600 61,600 589,800 52960 Street & Roads (Capital) - B St. Rehab - - 89,700 89,700 859,000 52960 Street & Roads (Capital) - Roberston Ave. Rehab - - 44,500 44,500 426,300 52960 Street & Roads (Capital) - 9th St. Rehab - - 40,900 40,900 392,300 52960 Street & Roads (Capital) - San Juan - Perkins - - 35,100 35,100 336,700 52960 Street & Roads (Capital) - Mount Arbor St. Rehab. - - 39,100 39,100 375,300 52960 Street & Roads (Capital) -MCF Sustain Communities - 8,895,446 - 8,895,446 - 52960 Streets & Roads Capital - Villa Del Caribe 395 - - - - 52960 Streets & Roads Capital - Community Garden 2,148,040 57,319 - - - Total Expenditures 10,020,908 10,007,463 24,899,590 14,071,219 33,997,144 51

Page 203 of 499 ends

SUPPORT

SERVICES
Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Support Services
FY 2025–26
52

Page 204 of 499 ends

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

Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Support Services
FY 2025–26
53

Page 205 of 499 ends

2024-2025 KEY ACCOMPLISHMENTS
2024-25 STRATEGIC ISSUES

CITY COUNCIL
Preliminary Annual Operating Budget
Fiscal year 2025-2026 | City Council
FY 2025–26
Leadership & Policy Direction
Provided strong policy leadership and oversight across critical infrastructure, public safety, and economic development initiatives
Supported adoption of Measures M and O to stabilize the City’s long-term finances and maintain essential services
Approved multi-year Capital Improvement Projects (CIPs) focused on roads, water, and wastewater system upgrades
Regional Advocacy & Representation
Participated in state and regional forums advocating for McFarland’s infrastructure and water needs
Represented McFarland before the California Transportation Commission, Water Board, and LAFCO
Strengthened legislative partnerships with Congressman Valadao, Senator Hurtado, and Assemblymember Bains
Community Engagement & Public Trust
Hosted and participated in the second annual State of the City and Business Awards
Increased direct engagement with residents through events, meetings, and social media presence
Supported the launch of the City’s Communications & Marketing Division to enhance public transparency
Balancing infrastructure growth with long-term operational funding commitments across all departments
Maintaining public confidence while navigating regional challenges and funding uncertainties
Ensuring equitable development outcomes across newly annexed areas and legacy neighborhoods
Responding to growing community expectations for public safety, infrastructure, and quality of life
Managing legislative and regulatory shifts that affect City priorities and resources 54

Page 206 of 499 ends

2025-26 OBJECTIVES & INITIATIVES
2025-26 SIGNIFICANT OPERATING COST

CHANGES

CITY COUNCIL
Preliminary Annual Operating Budget
Fiscal year 2025-2026 | City Council
FY 2025–26
Fiscal & Economic Stewardship
Prioritize long-term fiscal sustainability through responsible budgeting and surplus property development
Advance land use planning to support commercial, industrial, and residential growth in annexation areas
Infrastructure & Public Investment
Support construction of the new police station, water well, and high-priority road projects
Champion Poso Creek flood mitigation and long-term solutions through legislative advocacy
Public Safety & Quality of Life
Strengthen public safety through strategic investments and funding for cold case investigations
Evaluate the Fire Services model to ensure cost-effective and sustainable emergency response
Civic Leadership & Engagement
Continue fostering community relationships and civic participation through formal recognitions, community events, and youth engagement
Promote a culture of accessibility, transparency, and responsiveness across all Council interactions
Increased travel and meeting participation costs associated with expanded state and federal advocacy
Higher professional development and training allocations to support evolving governance best practices
Modest increase in ceremonial/community event costs reflecting greater Council presence in the community
Technology enhancements to support hybrid meeting functionality, agenda access, and public engagement tools
55

Page 207 of 499 ends

2022-23 2023-24 2024-25 2024-25 2025-26
Actual Actual Budgeted Projected Budget

CITY COUNCIL SUMMARY

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

EXPENDITURES
Operating Costs 148,658 270,249 280,531 235,867 217,751 CIP Projects - - - - -
Total Expenditures 148,658 270,249 280,531 235,867 217,751

OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out (17,924) - - - -
Expenditure Savings
Total Other Sources (Uses) (17,924) - - - -
Sources Over (Under) Uses (164,982) (270,249) (280,531) (235,867) (217,751) 56

Page 208 of 499 ends

-
50,000
100,000
150,000
200,000
250,000
2022-23 Actual 2023-24 Actual 2024-25 Projection 2025-26 Budget City Council Expenditures
Personnel Operating
57

Page 209 of 499 ends

Fund: 01 Division: 105 2022-23 2023-24 2024-25 2024-25 2025-26 Actual Actual Budgeted Projected Budget

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

EXPENDITURES
City Council
50100 Salaries - Permanent Employees 35,094 12,000 11,500 11,500 12,000 50300 Payroll Taxes 2,913 918 1,410 1,410 1,410
50400 Retirement (401K) 14,244 24,380 24,179 24,179 24,000 50500 Health Insurance Premiums 39,739 4 - - -
50550 Dental/Vision Premiums 1,241 - - - -
50600 Workers Compensation Insurance 917 400 454 454 498 50700 Life Insurance 45 (4) - - -
51800 Clothing Allowance 929 589 1,000 500 1,000
52000 Conferences/Meetings/Travel 10,329 15,745 20,000 13,000 20,000 52200 Contract Services 13,363 4,216 5,000 5,000 5,000
53200 Dues & Subscriptions 313 174 500 500 500
53400 Election Expense 8,709 - - - -
54000 Fuel 244 812 1,000 500 1,000
54400 Insurance - CSJV Rsk Mgmt. 1,397 523 663 663 668
55600 Postage 1,072 277 500 500 500
55800 Printing & Legal Notices 2,290 29 2,500 500 1,000 56000 Professional Services - Other 10,717 25 9,000 1,611 5,000 57100 Special Activities 1,057 196,402 10,000 10,000 7,000 57100 Special Activities - Christmas Tree Lighting 1,399 83 2,825 2,034 791 57100 Special Activities - Community Grants Program - 7,500 10,000 10,000 10,000 57100 Special Activities - Crimes Reward Program - - 25,000 - 25,000 57100 Special Activities - Scholarships - - 150,000 150,000 100,000 57100 Special Activities - Community Vigil - - 1,000 417 883 57100 Special Activities - State of the City - - - - (3,000) 57200 Supplies - Office 1,194 1,657 1,500 500 1,500
57400 Supplies - Operating - 1,437 - - -
57800 Telephone & Communications 1,454 3,082 2,500 2,600 3,000 Total Expenditures 148,658 270,249 280,531 235,867 217,751 City Council Detail Revenues and Expenditures
58

Page 210 of 499 ends

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

Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Support Services
FY 2025–26
59

Page 211 of 499 ends

CITY MANAGER
Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Support Services
2024-2025 KEY ACCOMPLISHMENTS
2024-25 STRATEGIC ISSUES
FY 2025–26 CITY MANAGER OVERVIEW
Organizational Development & Staffing
Reduced reliance on consultants by hiring internal staff (e.g., Assistant Engineer/Project Manager)
Established and staffed a Communications & Marketing Division to centralize outreach and branding
Launched high school and collegiate internship programs to cultivate future public service talent
Innovation & Technology
Invested in technology to streamline operations, including:

Transitioning permitting and business licensing online
Implementing RoadAI for real-time road condition assessment Public Engagement & Regional Advocacy
Hosted the second annual State of the City and Business Awards Strengthened community trust through transparency and consistent communication
Led regional advocacy and built partnerships with the Water Board, Caltrans, CTC, and others resulting in increased funding opportunities Navigating persistent state and federal funding volatility, which threatens long-term capital planning and project delivery timelines.

Managing organizational growth while maintaining staff morale, clear communication, and internal alignment.

Adapting to increasing administrative burdens associated with compliance, reporting, and grant oversight for multi-million-dollar capital projects.

Ensuring continuity and resilience in City operations as the City scales services to meet growing community expectations.

Balancing political, regional, and interagency priorities while ensuring McFarland’s interests remain visible and protected.
60

Page 212 of 499 ends

CITY MANAGER
Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Support Services
2025-26 OBJECTIVES & INITIATIVES
FY 2025–26 CITY MANAGER OVERVIEW
Stabilize City Finances
Focus on commercial and industrial development, particularly in annexation areas.

Complete sales and development of city surplus property.

Evaluate different options for fire services
Sustainable Infrastructure
Complete construction of replacement well for Browning Road Well and secure water independence.

Design and construct major road projects, including Garzoli widening and pedestrian improvements.

Push for reinstatement of the wastewater expansion project Implement Poso Creek flood mitigation
Design and Secure Funding for McFarland 2040: A Vision for Future Public Facilities
Public Safety
Design new police building and secure funding for construction Secure funding for public safety operations, including staffing, equipment, and infrastructure
Pursue dedicated funding for cold case investigations and unsolved homicides
Efficient and Effective Government
Foster community partnerships
Continue investing in technology to improve efficiency and service delivery
Expand internship programs and workforce development initiatives 61

Page 213 of 499 ends

CITY MANAGER
Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Support Services
2025-26 SIGNIFICANT OPERATING

COST CHANGES
FY 2025–26 CITY MANAGER OVERVIEW
New administrative overhead required to manage multiple concurrent capital projects.

Potential addition of professional services support for grant compliance, reporting, and audit readiness due to expanded grant activity.

Cost increases related to software licensing, digital content archiving, and system integrations required for modernization and transparency.

Anticipated rise in insurance premiums and liability costs related to large-scale construction activities and infrastructure expansion.

Incremental budget impacts for expanding onboarding, training, and equipment for new positions across multiple divisions under City Manager oversight.
62

Page 214 of 499 ends

2022-23 2023-24 2024-25 2024-25 2025-26
Actual Actual Budgeted Projected Budget

CITY ADMINISTRATION SUMMARY

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

EXPENDITURES
Operating Costs 170,430 129,262 118,754 116,811 86,586
CIP Projects 10,116 - - - -
Total Expenditures 180,546 129,262 118,754 116,811 86,586

OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out (12,599) - - - -
Expenditure Savings
Total Other Sources (Uses) (12,599) - - - -
Sources Over (Under) Uses (193,177) (129,262) (118,754) (116,811) (86,586) 63

Page 215 of 499 ends

-
20,000
40,000
60,000
80,000
100,000
120,000
140,000
160,000
2022-23 Actual 2023-24 Actual 2024-25 Projection 2025-26 Budget City Administration Expenditures
Personnel Operating
64

Page 216 of 499 ends

Fund: 01 Division: 110 2022-23 2023-24 2024-25 2024-25 2025-26 Actual Actual Budgeted Projected Budget

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

EXPENDITURES
City Administration
50100 Salaries - Permanent Employees 98,566 75,424 60,640 60,640 24,533 50150 Wages - Temporary Employees - - 8,500 8,240 10,000 50200 Overtime 44 1,504 1,500 3,500 -
50300 Payroll Taxes 7,791 5,841 5,910 5,910 1,913
50350 Stipends - 283 - - -
50400 Retirement (401K) 10,180 7,927 6,272 6,272 2,453
50500 Health Insurance Premiums 23,337 15,408 15,191 15,191 1,562 50550 Dental/Vision Premiums 1,294 2,590 1,089 1,089 231 50600 Workers Compensation Insurance 3,340 3,661 2,088 2,088 1,019 50700 Life Insurance 31 202 15 15 9
52000 Conferences/Meetings/Travel 3,082 2,249 2,500 342 2,500 52930 Computer Hard/Software (CAP) 10,116 - - - -
53200 Dues & Subscriptions 3,179 1,917 2,000 2,000 2,000 54000 Fuel 1,669 1,550 2,000 1,000 1,000
54400 Insurance - CSJV Rsk Mgmt. 5,092 4,857 3,049 3,049 1,366 54600 Interest Expense 4,179 1,417 - 300 -
55200 Miscellaneous 4,469 1,574 3,000 2,978 3,000
55600 Postage 413 297 500 500 500
56000 Professional Services - Other - 62 1,500 2,297 31,500 56600 Repairs & Maintenance - Vehicle 1,111 749 - - -
57100 Special Activities 227 60 500 100 500
57200 Supplies - Office 1,272 701 800 100 800
57400 Supplies- Operating 492 45 500 - 500
57800 Telephone & Communications 663 940 1,200 1,200 1,200 Total Expenditures 180,546 129,262 118,754 116,811 86,586 City Administration Detail Revenues and Expenditures
65

Page 217 of 499 ends

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

Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Support Services
FY 2025–26
66

Page 218 of 499 ends

CITY CLERK
Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Support Services
2024-2025 KEY ACCOMPLISHMENTS
2024-25 STRATEGIC ISSUES
FY 2025–26 CITY CLERK OVERVIEW
Professional Development:

Earned 21.75 credits towards Certified Municipal Clerk (CMC) Certification
Achieved California Professional Municipal Clerk Certificate from the University of California, Riverside.

Notary Public, Commissioned in the State of California
Certified in Fingerprinting
System Implementations:

Developed and implemented NextRequest portal for public records requests, including onboarding both employees and residents for consistent use.

Trained all mid-level managers on CIVICCLERK Agenda Management software.

Integrated the City’s website with the agenda management system to streamline access to City Council meeting videos and promote public transparency.

Operational Efficiency:

Provided timely agenda posting and communications for the City Council, Subcommittee, Planning Commission meetings
Labeled and organized all City Clerk records to enhance accessibility and ensure efficient document retrieval.

Installed filing cabinets/bookshelves for a better filing system Moving from paper-based records to electronic filling documents 67

Page 219 of 499 ends

CITY CLERK
Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Support Services
2025-26 SIGNIFICANT OPERATING

COST CHANGES
2025-26 OBJECTIVES & INITIATIVES
FY 2025–26 CITY CLERK OVERVIEW
Certification and Training:

Continue pursuing CMC Certification
Records Management:

Implement regularly scheduled destruction of records at a departmental level citywide
Elections:

Successfully coordinate the 2026 General Election (District) Installation of Laserfiche an online records management system 68

Page 220 of 499 ends

2022-23 2023-24 2024-25 2024-25 2025-26
Actual Actual Budgeted Projected Budget

CITY CLERK SUMMARY

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

EXPENDITURES
Operating Costs 1,005 64,191 66,323 65,713 60,091
CIP Projects - - 4,500 3,902 23,600
Total Expenditures 1,005 64,191 70,823 69,615 83,691

OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out - - - - -
Expenditure Savings -
Total Other Sources (Uses) - - - - -
Sources Over (Under) Uses (1,005) (64,191) (70,823) (69,615) (83,691) 69

Page 221 of 499 ends

-
5,000
10,000
15,000
20,000
25,000
30,000
35,000
40,000
45,000
2022-23 Actual 2023-24 Actual 2024-25 Projection 2025-26 Budget City Clerk Expenditures
Personnel Operating
70

Page 222 of 499 ends

Fund: 01 Division: 111 2022-23 2023-24 2024-25 2024-25 2025-26 Actual Actual Budgeted Projected Budget

REVENUES
Total Revenues - - - - -

EXPENDITURES
City Clerk
50100 Salaries - Permanent Employees 655 25,871 23,772 23,772 27,281 50200 Overtime - 844 - - -
50300 Payroll Taxes - 2,242 2,112 2,112 2,202
50350 Stipends - 332 - - -
50400 Retirement (401K) - 2,856 2,428 2,428 2,666
50500 Health Insurance Premiums 2 8,520 1,169 1,169 1,201 50550 Dental/Vision Premiums - 728 125 125 211
50600 Workers Compensation Insurance - 1,006 1,039 1,039 1,133 50700 Life Insurance (2) 17 60 60 28
51800 Clothing Allowance - 53 150 150 150
52000 Conferences/Meetings/Travel - 3,133 2,050 2,940 5,000 52200 Contract Services 350 12,425 15,000 15,000 13,200 52920 Furniture (Capital) - - 4,500 3,902 -
52930 Computer Hard/Software (CAP) - - - - 19,000
52950 Equipment - Other (Capital) - - - - 4,600
53200 Dues & Subscriptions - 660 500 500 600
53400 Election Expense - 654 12,000 12,000 1,500
54000 Fuel - 395 500 500 500
54400 Insurance - CSJV Rsk Mgmt. - 1,319 1,517 1,517 1,519 55600 Postage - 870 2,000 500 500
56000 Professional Services - Other - - 400 400 400
57200 Supplies - Office - 2,265 1,500 1,500 1,500
57400 Supplies- Operating - - - - 500
Total Expenditures 1,005 64,191 70,823 69,615 83,691
City Clerk Detail Revenues and Expenditures
71

Page 223 of 499 ends

HUMAN RESOURCES/ RISK

MANAGEMENT
The Human Resources Department of the City of McFarland continues to lead in fostering organizational excellence and advancing workforce development. In 2025, Human Resources remains committed to driving the City’s operational success through innovative recruitment strategies, proactive employee relations, targeted training and development initiatives, and equitable administration of employee benefits.

Our department also ensures the accurate and confidential management of personnel and medical records, reinforcing transparency and compliance in all processes. Under the leadership of a dedicated Human Resources Director, this department serves as a vital resource to the City’s employee-centered mission, ensuring that every initiative aligns with McFarland’s strategic goals.

As we look ahead, Human Resources pledges to uphold the highest standards of service, professionalism and accountability—continuing to earn the trust of the City of McFarland and its valued employees.

Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Support Services
FY 2025–26
72

Page 224 of 499 ends

HUMAN RESOURCES
Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Support Services
2024-2025 KEY ACCOMPLISHMENTS
2024-25 STRATEGIC ISSUES
FY 2025–26
Successfully launched and managed an internship program, creating career pathways and expanding our organizational pipeline.

Improved recruitment efforts through expanded outreach and targeted job postings, resulting in an increase in qualified applicant pools.

Implemented employee check-in tools to gather feedback and enhance engagement.

Conducted an assessment of clinical services and medical providers for pre-employment and employment practices, identifying opportunities for improvement.

Collaborate with legal counsel to update the employee handbook, ensuring alignment with current practices, legal requirements, and the organization’s culture to serve as a comprehensive resource for staff and management. Limited budget allocation for internship programs threatens continuity and expansion.

Employee retention and engagement are being impacted by limited recognition and appreciation initiatives.

The current benefits program lacks user-friendly interfaces, causing inefficiencies and employee confusion.

Current benefits broker lacks a proactive, strategic approach to cost management and employee communication.
73

Page 225 of 499 ends

HUMAN RESOURCES
Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Support Services
2025-26 OBJECTIVES & INITIATIVES
2025-26 SIGNIFICANT OPERATING COST

CHANGES
FY 2025–26

1. Secure funding for internships and recruitment programs Apply for workforce development and DEI-focused grants to support internship stipends, mentorship, and recruitment campaigns.

Partner with local universities and training programs to build sustainable talent pipelines.

2. Evaluate and expand recruitment resources.

Assess current recruiting platforms and partners to identify gaps.

Pilot new platforms or services that target underrepresented and specialized talent pools.

3. Build an internal employee appreciation program
Develop a recognition framework that includes monthly shout-outs, service awards, and peer-nominated incentives.

Launch an annual appreciation week with interactive activities, wellness incentives, and leadership engagement.

4. Streamline benefits administration
Partner with a new broker to audit, simplify, and modernize the benefits enrollment process.

Roll out a digital benefits portal with clearer navigation and selfservice features.

Introduce quarterly benefits education sessions for staff.

None to report
74

Page 226 of 499 ends

2022-23 2023-24 2024-25 2024-25 2025-26
Actual Actual Budgeted Projected Budget

HUMAN RESOURCES/RISK MANAGEMENT SUMMARY

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

EXPENDITURES
Operating Costs 745 37,191 44,950 42,550 43,897
CIP Projects - - 1,000 866 800
Total Expenditures 745 37,191 45,950 43,416 44,697

OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out - - - - -
Expenditure Savings .

Total Other Sources (Uses) - - - - -
Sources Over (Under) Uses (745) (37,191) (45,950) (43,416) (44,697) 75

Page 227 of 499 ends

-
5,000
10,000
15,000
20,000
25,000
30,000
35,000
40,000
2022-23 Actual 2023-24 Actual 2024-25 Projection 2025-26 Budget Human Resources/Risk Management Expenditures
Personnel Operating
76

Page 228 of 499 ends

Fund: 01 Division: 112 2022-23 2023-24 2024-25 2024-25 2025-26 Actual Actual Budgeted Projected Budget

REVENUES
Total Revenues - - - - -

EXPENDITURES
Human Resources/Risk Management
50100 Salaries - Permanent Employees 423 22,776 23,887 23,887 25,196 50300 Payroll Taxes - 1,824 1,934 1,934 1,999
50400 Retirement (401K) - 2,488 2,613 2,613 2,520
50500 Health Insurance Premiums - 5,379 5,600 5,600 5,252 50550 Dental/Vision Premiums - 501 440 440 463
50600 Workers Compensation Insurance - 744 898 898 1,046 50700 Life Insurance - 16 16 16 18
51800 Clothing Allowance - 55 150 100 150
52000 Conferences/Meetings/Travel 266 208 2,500 1,000 800 52920 Furniture (Capital) - - 1,000 866 800
53200 Dues & Subscriptions - 450 500 500 500
54400 Insurance - CSJV Rsk Mgmt. - 974 1,312 1,312 1,403 55600 Postage 56 121 500 250 250
57100 Special Activities - 340 1,000 1,000 1,000
57200 Supplies - Office - 1,202 2,000 2,000 2,000
57400 Supplies- Operating - 41 800 500 500
57500 Marketing - 72 800 500 800
Total Expenditures 745 37,191 45,950 43,416 44,697
Human Resources/Risk Management Detail Revenues and Expenditures 77

Page 229 of 499 ends

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

FINANCE
Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Support Services
FY 2025–26
78

Page 230 of 499 ends

FINANCE
Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Support Services
2024-2025 KEY ACCOMPLISHMENTS
FY 2025–26
Timely Completion of Financial Statement Audits for Fiscal Year 2023-2024.

Timely Completion of TDA Triennial Audit for Fiscal Year 2022- 2024.

Timely Completion of Fiscal Year 2025-2026 Budget
Timely Business License Renewals for Fiscal Year 2024-2025 Reduced Utility Revenue aging by nearly 50% (48.87% - Aging from 06/30/2024 to current date 05/13/25) from the prior fiscal year.

Implemented Online Utility Payment Portal
Implemented electronic timekeeping system
Implemented a Digital Vault system to enhance deposit
efficiency, security, and reconciliation accuracy.

Attended multiple Municipal Finance Courses and CSMFO
Annual Conference.

Developed and cross-trained staff to improve efficiency and effectiveness.
2024-25 STRATEGIC ISSUES
Prudently account for receipts and disbursements of new Measure M and O funds to enhance transparency and trust in the use of these funds.

Modernizing Business License Administration to Support Compliance FINANCE FY 2025–26
79

Page 231 of 499 ends

FINANCE
Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Support Services
FY 2025–26
2025-26 OBJECTIVES & INITIATIVES
Complete Fiscal Year 2024-2025 Audit within six months
following the fiscal year.

Develop and Issue first Quarterly Financial Reporting to Council and the Public
Implement Electronic Business License Administration Portal Implement Enhanced Meter Reading Software
Continuous improvement on Department Policies and
Procedures
Establish and Implement a Month-End Close Process
Establish Authorized Utility Payment Locations throughout the City
80

Page 232 of 499 ends

2022-23 2023-24 2024-25 2024-25 2025-26
Actual Actual Budgeted Projected Budget

FINANCE & ACCOUNTING SUMMARY

REVENUES
Taxes and Franchise Fees - - - - -
Permit and Service Charges - - - - -
Grants/Intergovernmental - - - - -
Other Revenues 2,525 3,868 - - -
Total Revenues 2,525 3,868 - - -

EXPENDITURES
Operating Costs 116,929 107,922 138,102 132,702 196,704 CIP Projects - - 9,000 6,964 -
Total Expenditures 116,929 107,922 147,102 139,667 196,704

OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out (25,438) - - - -
Expenditure Savings
Total Other Sources (Uses) (25,438) - - - -
Sources Over (Under) Uses (139,842) (104,054) (147,102) (139,667) (196,704) 81

Page 233 of 499 ends

-
20,000
40,000
60,000
80,000
100,000
120,000
140,000
160,000
180,000
2022-23 Actual 2023-24 Actual 2024-25 Projection 2025-26 Budget Finance & Accounting Expenditures
Personnel Operating
82

Page 234 of 499 ends

Fund: 01 Division: 115 2022-23 2023-24 2024-25 2024-25 2025-26 Actual Actual Budgeted Projected Budget

REVENUES
Finance and Accounting
42340 Administration Fee 2,525 3,868 - - -
Total Revenues 2,525 3,868 - - -

EXPENDITURES
Finance and Accounting
50100 Salaries - Permanent Employees 62,441 62,887 79,216 79,216 116,356 50200 Overtime 2,934 1,816 3,000 1,000 3,000
50300 Payroll Taxes 5,442 5,237 6,475 6,475 9,396
50350 Stipends - 153 - - -
50400 Retirement (401K) 6,567 6,535 8,145 8,145 11,152
50500 Health Insurance Premiums 13,941 11,893 14,805 14,805 20,729 50550 Dental/Vision Premiums 1,424 1,458 1,446 1,446 2,262 50600 Workers Compensation Insurance 1,483 2,254 3,499 3,499 4,831 50700 Life Insurance 77 79 56 56 100
51800 Clothing Allowance - 1,150 1,350 150 1,200
52000 Conferences/Meetings/Travel 1,546 5,627 5,100 4,000 5,100 52200 Contract Services 4,968 24 500 100 6,500
52930 Hardware/Software (Capital) - - 9,000 6,964 -
53200 Dues & Subscriptions 125 766 1,000 1,000 1,000
54000 Fuel 1,520 911 1,200 500 1,200
54400 Insurance - CSJV Rsk Mgmt. 2,256 2,983 5,110 5,110 6,478 55150 Tuition Reimbursement - - 2,500 2,500 2,500
55200 Miscellaneous 6,595 185 500 500 500
55600 Postage 569 278 500 500 500
56000 Professional Services - Other 3,605 655 500 500 500 57200 Supplies - Office 644 2,011 2,000 2,000 2,000
57800 Telephone & Communications 790 1,021 1,200 1,200 1,400 Total Expenditures 116,929 107,922 147,102 139,667 196,704 Finance and Accounting Detail Revenues and Expenditures 83

Page 235 of 499 ends

NON-DEPARTMENTAL
Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Support Services
The non-departmental division is a functional area within the City that provides support and services to multiple departments or units. The Nondepartmental division promote efficiency and effectiveness in the use of organizational resources and work closely with other departments to ensure that organizational goals and objectives are met. Examples of nondepartmental activities include the City’s legal services, fire services contract, and various produces and services that benefit several divisions throughout the City.

FY 2025–26
84

Page 236 of 499 ends

2022-23 2023-24 2024-25 2024-25 2025-26
Actual Actual Budgeted Projected Budget

NON-DEPARTMENTAL SUMMARY

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

EXPENDITURES
Operating Costs 1,198,737 1,322,537 1,594,378 1,450,941 1,793,435 CIP Projects - - - - -
Total Expenditures 1,198,737 1,322,537 1,594,378 1,450,941 1,793,435

OTHER SOURCES (USES)
Transfers In - 771,640 - - -
Transfers Out (542,600) - (276,000) (276,000) -
Expenditure Savings
Total Other Sources (Uses) (542,600) 771,640 (276,000) (276,000) - Sources Over (Under) Uses (1,741,337) (550,897) (1,870,378) (1,726,941) (1,793,435) 85

Page 237 of 499 ends

-
200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
1,600,000
1,800,000
2,000,000
2022-23 Actual 2023-24 Actual 2024-25 Projection 2025-26 Budget Non-Departmental Expenditures
Operating
86

Page 238 of 499 ends

Fund: 01 Division: 130 2022-23 2023-24 2024-25 2024-25 2025-26 Actual Actual Budgeted Projected Budget

REVENUES
Total Revenues - - - - -

EXPENDITURES
Non-Departmental
51200 Bank Charges 8,490 2,988 10,000 2,500 10,000
51250 Cash Over/Under 1,254 (69) - - -
52200 Contract Services 6,626 18,251 14,100 16,000 16,100 53800 Rental Equipment/Other 269,150 271,000 319,177 292,910 315,727 54800 Maintenance Agreements 10,338 21,528 27,000 20,674 23,000 55600 Postage 316 277 500 500 500
56000 Professional Services - Other 43,523 60,596 40,000 40,000 47,000 56050 Accounting/Auditing Services 32,438 18,687 20,800 18,824 20,800 56100 Legal Services 188,276 151,060 200,000 150,000 200,000 56400 Repairs/Maintenance-Building & Equipment 327 - - - - 57100 Special Activities - 32 500 - 500
57200 Supplies - Office 1,625 2,334 2,700 1,500 2,700
57400 Operating Supplies Emergency Response 30,620 4,211 - - - 58850 Land Lease 6,871 - 3,084 3,084 3,331
58900 Debt Principal Redeemed 598,882 771,640 956,517 904,948 1,153,777 Total Expenditures 1,198,737 1,322,537 1,594,378 1,450,941 1,793,435 Non-Departmental Detail Revenues and Expenditures
87

Page 239 of 499 ends

INFORMATION TECHNOLOGY
Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Support Services
The Information Technology (IT) division is responsible for managing the City's technology infrastructure, including hardware, software, and networks. The IT division plays a critical role in enabling the organization to operate effectively and efficiently by providing technical support, maintenance, and development of IT systems. This includes managing software applications, databases, and networks, as well as ensuring data security and integrity. The IT divisions also plays a critical role in ensuring that the organization's technology resources are aligned with its strategic goals and objectives.

FY 2025–26
88

Page 240 of 499 ends

2022-23 2023-24 2024-25 2024-25 2025-26
Actual Actual Budgeted Projected Budget

MANAGEMENT INFORMATION SYSTEMS SUMMARY

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

EXPENDITURES
Operating Costs 197,619 187,613 181,400 200,000 225,000 CIP Projects - 34,442 32,834 23,225 90,000
Total Expenditures 197,619 222,055 214,234 223,225 315,000

OTHER SOURCES (USES)
Transfers In 197,619 - - - -
Transfers Out - - - - -
Expenditure Savings
Total Other Sources (Uses) 197,619 - - - -
Sources Over (Under) Uses - (222,055) (214,234) (223,225) (315,000) 89

Page 241 of 499 ends

160,000
170,000
180,000
190,000
200,000
210,000
220,000
230,000
2022-23 Actual 2023-24 Actual 2024-25 Projection 2025-26 Budget Management Information Systems Expenditures
Operating
90

Page 242 of 499 ends

Fund: 01 Division: 310 2022-23 2023-24 2024-25 2024-25 2025-26 Actual Actual Budgeted Projected Budget

REVENUES
Total Revenues - - - - -

EXPENDITURES
Management Information Systems
52200 Contract Services 148,405 108,877 93,200 130,000 150,000 52950 Equipment Capital - 34,442 32,834 23,225 90,000
54800 Maintenance Agreements 49,214 78,714 83,200 70,000 75,000 57400 Supplies Operating - - 5,000 - -
57400 Office Operating Supplies - 22 - - -
Total Expenditures 197,619 222,055 214,234 223,225 315,000 Management Information Systems Detail Revenues and Expenditures 91

Page 243 of 499 ends

COMMUNITY

DEVELOPMENT
Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Community Development
FY 2025–26
92

Page 244 of 499 ends

The Planning Department is responsible for providing technical assistance and professional guidance to the City Council, Planning Commission, and the public regarding policies and plans that guide the physical development of the City. The Department processes all entitlement applications and other development requests. Planning responsibilities also include updating and maintaining the City’s General Plan, Zoning Code, and development-related ordinances.

PLANNING DEPARTMENT
Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Community Development
FY 2025–26
93

Page 245 of 499 ends

Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Community Development
FY 2025–26 PLANNING DEPARTMENT
2024-2025 KEY ACCOMPLISHMENTS
Processed multiple Temporary Use Permits (TUP’s), Final Maps, Parcel Maps, Site Plans, and Lot Line Adjustments.

Completed two annexations
Coordinated the City’s First Annual Grape Festival.

Held ribbon cuttings for Velox, EV Charging Station, Food Truck Park, and Medical Plaza
Received a letter of completion from HCD for the 6th Cycle Housing Element
Processing a Land Use Contract Non-Renewal.

Reviewed and approved multiple Accessory Dwelling Units (ADU’s) Assisted with the design of the Food Truck Park while also assisting with the creation of a process for new applications.

Completed a dog park/sump pre-design to use in future funding opportunities.

Lead a community event to gather input for the grant submission of the dog park/sump.

Updated ordinances (Planning Commission, Food Truck Park) Updated the Fee Schedule through a Fee Study.

Attained comprehensive permitting software that will make reviews more detailed and efficient.
2024-25 STRATEGIC ISSUES
Document retention needed for the storage container.

Additional planning staff (GIS Technician, Planning Technician).

Lack of a streamlined process for new ADU applicants/applications.

Lack of updated zoning, land use, and sphere of influence maps. 94

Page 246 of 499 ends

Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Community Development
FY 2025–26 PLANNING DEPARTMENT
2024-2025 2025-26 OBJECTIVES & INITIATIVES
Update outdated zoning ordinances and city maps.

Establish a streamlined ADU template for streamlining processes.

Seek grants for downtown revitalization, art installations, and transportation connections.

Seek zero-to-low-cost training opportunities for professional development.

Attain assistance for document retention.

Addition of GovWell for Planning Division.
2025-26 SIGNIFICANT OPERATING COST

CHANGES
95

Page 247 of 499 ends

2022-23 2023-24 2024-25 2024-25 2025-26
Actual Actual Budgeted Projected Budget

PLANNING SUMMARY

REVENUES
Taxes and Franchise Fees - - - - -
Permit and Service Charges 205,744 562,914 150,000 114,383 150,000 Grants/Intergovernmental 67,610 130,833 - 7,333 -
Other Revenues - - - 22,850 -
Total Revenues 273,353 693,747 150,000 144,566 150,000

EXPENDITURES
Operating Costs 296,928 628,560 490,315 459,297 435,079 CIP Projects - - - 1,700 -
Total Expenditures 296,928 628,560 490,315 460,997 435,079

OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out (9,057) (53,233) (61,085) (54,846) (55,297) Expenditure Savings
Total Other Sources (Uses) (9,057) (53,233) (61,085) (54,846) (55,297) Sources Over (Under) Uses (32,631) 11,954 (401,400) (371,277) (340,376) 96

Page 248 of 499 ends

-
50,000
100,000
150,000
200,000
250,000
300,000
350,000
400,000
450,000
2022-23 Actual 2023-24 Actual 2024-25 Projection 2025-26 Budget Planning Expenditures
Personnel Operating
-
100,000
200,000
300,000
400,000
500,000
600,000
700,000
800,000
2022-23 Actual 2023-24 Actual 2024-25 Projection 2025-26 Budget Planning Revenues
97

Page 249 of 499 ends

Fund: 01 Division: 140 2022-23 2023-24 2024-25 2024-25 2025-26 Actual Actual Budgeted Projected Budget

REVENUES
Planning
41400 Planning & Engineering Fees 18,124 61,101 150,000 114,383 150,000 41400 Planning & Engineering Fees - Tract 7214 4,674 9,393 - - - 41400 Planning & Engineering Fees San Joaquin Renew 41,694 341,233 - - - 41400 Planning & Engineering Fees Medical Office - Elmo 21,760 4,472 - - - 41400 Planning & Engineering Fees - R&F Building - 5,083 - - - 41400 Planning & Engineering Fees - Sherwood Milestone 34,561 - - - - 41400 Planning & Engineering Fees - Capri Liquor 4,283 - - - - 41400 Planning & Engineering Fees - Tract 7393 39,044 58,221 - - - 41400 Planning & Engineering Fees - Superior Gas - 7,714 - - - 41400 Planning & Engineering Fees - Parcel Map 12462 - 4,958 - - - 41400 Planning & Engineering Fees - LLA 22-01 Tract 7214 1,654 - - - - 41400 Planning & Engineering Fees - Annex 19 24,950 - - - - 41400 Planning & Engineering Fees - Perkins Medical 15,000 - - - - 41400 Planning & Engineering - Annex 20 - 24,950 - - -
41400 Planning & Engineering - VTPM 12540 - 3,380 - - - 41400 Planning & Engineering Fees- GEO Group - 20,000 - - - 41400 Planning & Engineering Fees - Burger King - 4,030 - - - 41400 Planning & Engineering Fees - 809 Garzoli Ave - 5,840 - - - 41400 Planning & Engineering Fees - Milicic Ranch - 12,540 - - - 44000 Other Agency Grants - (7,333) - 7,333 -
44000 Other Agency Grants- SALC 67,610 65,000 - - -
44000 Other Agency Grants - REAP - 73,166 - - -
48300 Contributions & Donations - Grape Festival - - - 22,850 - Total Revenues 273,353 693,747 150,000 144,566 150,000

EXPENDITURES
Planning
50100 Salaries - Permanent Employees 88,701 159,441 217,562 217,562 181,408 50150 Wages - Temporary Employees - - 2,500 2,424 3,000 50200 Overtime 477 70 500 32 -
50300 Payroll Taxes 7,466 12,873 18,414 18,414 14,437
50350 Stipends - 487 - - -
50400 Retirement (401K) 9,603 16,304 24,807 24,807 17,697 50500 Health Insurance Premiums 6,963 21,129 24,815 24,815 12,575 50550 Dental/Vision Premiums 903 1,512 2,141 2,141 892
50600 Workers Compensation Insurance 2,291 5,487 8,641 8,641 7,532 50700 Life Insurance 96 119 165 165 137
51800 Clothing Allowance 189 167 150 104 300
52000 Conferences/Meetings/Travel 525 5,195 3,000 503 2,000 52200 Contract Services 6,974 1,636 12,000 10,000 18,000 52930 Computer Hard/Software (Captial) - - - 1,700 -
53200 Dues & Subscriptions - 791 1,500 1,000 6,000
53600 Engineerin/Architectural Services - - 5,000 - 5,000 54000 Fuel 244 331 1,000 302 500
54400 Insurance - CSJV Rsk Mgmt. 3,489 7,222 12,621 12,621 10,100 55200 Miscellaneous 225 - - - -
55500 Special Studies/Master Plans - - 1,000 - 1,000
55500 Special Studies San Joaquin Renewables 13,915 - - - - 55500 Special Studies/Master Plans SALC 407 - - - -
55500 Special Studies/Master Plans LEAP 2,158 - - - -
55600 Postage 728 501 1,500 557 1,000
56000 Professional Services - Other 38,549 204,702 150,000 130,000 150,000 56000 Professional Services - Tract 7292 426 - - - -
56000 Professional Services - Tract 7214 1,574 12,906 - - - 56000 Professional Services - Med Office - Elmo 10,948 761 - - - 56000 Professional Services - Sherwood Milestone 4,148 - - - - 56000 Professional Services - Capri Liquor 740 - - - -
Planning Detail Revenues and Expenditures
98

Page 250 of 499 ends

Fund: 01 Division: 140 2022-23 2023-24 2024-25 2024-25 2025-26 Actual Actual Budgeted Projected Budget
Planning Detail Revenues and Expenditures
56000 Professional Services - Interstate Land Dev 39,088 62,031 - 3,543 - 56000 Professional Services - Superior Gas 3,368 3,282 - - - 56000 Professional Services - Parcel Map 12462 - 4,789 - - - 56000 Professional Services - San Joaquin Renewables 42,766 70,872 - - - 56000 Professional Services - LLA 22-01 Tract 7214 1,089 - - - - 56000 Professional Services - Hazard Mitigation Plan 8,158 34,472 - - - 56100 Legal Services - 225 - - -
57200 Supplies - Office 141 168 1,000 355 1,000
57400 Supplies - Operating - 318 1,000 64 1,000
57800 Telephone & Communications 579 769 1,000 1,248 1,500 Total Expenditures 296,928 628,560 490,315 460,997 435,079 99

Page 251 of 499 ends

BUILDING DEPARTMENT
The Building Department is tasked with ensuring the safety, health, and well-being of the public within the built environment. It performs this role through reviewing building plans for compliance with codes, issuing construction permits, conducting inspections at various stages of construction, and enforcing building codes.

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

Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Community Development
FY 2025–26
100

Page 252 of 499 ends

BUILDING DEPARTMENT
Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Community Development
FY 2025–26
2024-2025 KEY ACCOMPLISHMENTS
409 permits issued with valuations totaling $12,593,155.32 1,303 building inspections conducted
Restructured department to achieve cost reduction and
operational efficiency
Implemented solar app to meet regulatory compliance
pursuant to SB379
Moved a contract forward with GovWell to streamline
permitting process, project tracking, online payment, etc.

Collaborated with Kern County Health Department
2024-2025 STRATEGIC ISSUES
No online permitting
No in-house plan check
No electronic plan scanning
Understaffed/Third-Party created some struggles with efficiency and timeliness
2025-26 OBJECTIVES & INITIATIVES
Issue 500 building permits within fiscal year
Provide building inspection 3 times a week
Encourage staff to obtain Building Certifications
Fully implement GovWell
Reduce third-party spending
2025-26 SIGNIFICANT OPERATING

COST CHANGES
Online permitting software
Third party consultant companies for plan check and inspections 101

Page 253 of 499 ends

2022-23 2023-24 2024-25 2024-25 2025-26
Actual Actual Budgeted Projected Budget

BUILDING INSPECTION SUMMARY

REVENUES
Taxes and Franchise Fees - - - - -
Permit and Service Charges 229,763 641,179 444,956 439,070 284,165 Grants/Intergovernmental - - - - -
Other Revenues - - - - -
Total Revenues 229,763 641,179 444,956 439,070 284,165

EXPENDITURES
Operating Costs 76,117 196,636 349,276 306,677 328,386
CIP Projects - - 42,848 36,300 -
Total Expenditures 76,117 196,636 392,124 342,977 328,386

OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out (7,014) (22,261) (43,003) (36,902) (40,349) Expenditure Savings 13
Total Other Sources (Uses) (7,014) (22,261) (43,003) (36,902) (40,336) Sources Over (Under) Uses 146,631 422,281 9,829 59,191 (84,557) 102

Page 254 of 499 ends

-
50,000
100,000
150,000
200,000
250,000
2022-23 Actual 2023-24 Actual 2024-25 Projection 2025-26 Budget Building Inspection Expenditures
Personnel Operating
-
100,000
200,000
300,000
400,000
500,000
600,000
700,000
2022-23 Actual 2023-24 Actual 2024-25 Projection 2025-26 Budget Building Inspection Revenues
103

Page 255 of 499 ends

Fund: 01 Division: 160 2022-23 2023-24 2024-25 2024-25 2025-26 Actual Actual Budgeted Projected Budget

REVENUES
Building Inspection
41500 Building Permits 197,260 554,381 255,076 343,680 198,749 41505 Technology Fee 9,562 21,811 11,389 14,773 11,805
41510 Training Fee 9,731 21,907 11,809 15,575 11,805
41515 Building - GP Maintenance Fee 9,111 22,163 11,683 15,261 11,805 41550 Building Plan Check 4,100 20,917 155,000 49,781 50,000 Total Revenues 229,763 641,179 444,956 439,070 284,165

EXPENDITURES
Building Inspection
50100 Salaries - Permanent Employees 36,394 65,637 112,277 112,277 92,661 50150 Wages - Temporary Employees - 2,184 - - 3,000
50200 Overtime 113 314 1,000 1,000 1,000
50300 Payroll Taxes 2,879 5,481 9,433 9,433 7,433
50350 Stipends - - - - -
50400 Retirement (401K) 4,072 6,789 14,454 14,454 8,858 50500 Health Insurance Premiums 14,871 11,250 11,606 11,606 7,323 50550 Dental/Vision Premiums 486 1,178 1,265 1,265 364
50600 Workers Compensation Insurance 3,484 4,692 5,793 5,793 5,771 50700 Life Insurance 25 49 87 87 137
51400 Builiding Plan Check/Inspection 2,701 84,573 175,000 137,764 175,000 51800 Clothing Allowance - 244 600 150 300
52000 Conferences/Meetings/Travel 215 1,312 2,000 500 500 52200 Contract Services - - - - 10,500
52930 Computer Hard/Software (Capital) - - 42,848 36,300 - 53200 Dues & Subscriptions - 635 400 - 400
54000 Fuel 1,247 1,326 1,500 1,176 1,500
54400 Insurance - CSJV Rsk Mgmt. 5,307 6,180 8,461 8,461 7,739 55600 Postage 312 277 300 300 300
56000 Professional Services 224 1,000 - - -
56600 Repairs & Maintenance - Vehicle 632 5 800 800 800 57200 Supplies - Office 1,453 2,685 2,000 651 1,500
57400 Supplies - Operating 1,365 495 1,500 500 2,500
57800 Telephone & Communications 337 331 800 460 800
Total Expenditures 76,117 196,636 392,124 342,977 328,386 Building Inspection Detail Revenues and Expenditures
104

Page 256 of 499 ends

GRANTS DEPARTMENT
The Grants Department is responsible for locating possible funding to provide the City funds to restore, create, and maintain all city property and public rights-of-way. The Grants department also locates and applies for grants to assist the community and residents. Grants are a key factor in most municipal fundings.

Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Community Development
FY 2025–26
105

Page 257 of 499 ends

GRANTS DEPARTMENT
Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Community Development
2024-2025 KEY ACCOMPLISHMENTS
2024-25 STRATEGIC ISSUES
FY 2025–26
CHP Cannabis Tax Grant Extension/Completion of Funding cycle With this funding, we provided the police department with a new DUI checkpoint trailer, truck, and equipment flat bed
Looking to cover the initial costs of the next few DUI checkpoints including staff time and extra equipment needed at the checkpoint Sherwood Apartments Agreement with HUD/HCD is completed Major street improvements to be funded in that area also providing street widening and lighting
CPF Valadao Funding
Complete Streets Rehabilitation
Includes new patch truck and emulsion trailer
Completed all necessary public exposure events for our EV Ready communities like the rededication of our EV charging station at our McFarland Grape Festival
Implemented a free grant tracking channel through teams for real time grant tracking, electronic assignments, provides automated updates 2024-25 STRATEGIC ISSUES
Access to conceptual renderings and project design would enhance grant opportunities and presentation.

Grant tracking system so that there is institutional knowledge of the status of grants awarded, closed out, etc.
currently facing challenges finding records regarding previous grants awarded/applied to.

Effective communication between grants and department heads Many departments previously applied to grants on behalf of their own departments, funded positions, as we are at risk of noncompliance during the reporting periods, or funds being fully exhausted with no replacement.

Looking to centralize information and have regular streamlined correspondence with department heads to ensure timely compliance with reporting periods.
106

Page 258 of 499 ends

GRANTS DEPARTMENT
Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Community Development
2024-25 STRATEGIC ISSUES
FY 2025–26
2025-26 OBJECTIVES & INITIATIVES
Police Dept Funding
Transportation Innovation Funding
New electric vans for passenger transportation
Possible Transit center site selection
Get funding for drainage sump on Browning
Looking at 2025 CDBG Funding
Apply for extensive funding for CTC covering costs for
Sherwood and Perkins overpasses to be made more
pedestrian and walking accessible
Provide/seek funding for beatification throughout
McFarland through new funding opportunities that the City has never applied to before.

Continuing with records retention clarification for more efficient project management and file access.

Projecting to break 25 million in applications submitted 2025-26 SIGNIFICANT OPERATING COST

CHANGES
Down Payment Assistance Program with PLHA Fund with FY2020 Allocation vis Self Help Enterprises. Cost recovered by PLHA funding. 107

Page 259 of 499 ends

2022-23 2023-24 2024-25 2024-25 2025-26
Actual Actual Budgeted Projected Budget

GRANT ADMINISTRATION SUMMARY

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

EXPENDITURES
Operating Costs 173,152 36,258 186,605 180,265 222,965
CIP Projects - - - - -
Total Expenditures 173,152 36,258 186,605 180,265 222,965

OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out (11,281) - - - -
Expenditure Savings
Total Other Sources (Uses) (11,281) - - - -
Sources Over (Under) Uses (184,433) (36,258) (186,605) (180,265) (222,965) 108

Page 260 of 499 ends

-
50,000
100,000
150,000
200,000
250,000
2022-23 Actual 2023-24 Actual 2024-25 Projection 2025-26 Budget Grant Administration Expenditures
Personnel Operating
109

Page 261 of 499 ends

Fund: 01 Division: 175 2022-23 2023-24 2024-25 2024-25 2025-26 Actual Actual Budgeted Projected Budget

REVENUES
Total Revenues - - - - -

EXPENDITURES
Grant Administration
50100 Salaries - Permanent Employees 54,677 23,428 107,575 107,575 143,692 50200 Overtime - 557 1,000 920 -
50300 Payroll Taxes 4,493 2,114 9,153 9,153 11,452
50350 Stipends - - - - -
50400 Retirement (401K) 5,920 2,646 12,623 12,623 14,105 50500 Health Insurance Premiums 26,168 (3,770) 22,714 22,714 16,524 50550 Dental/Vision Premiums 1,740 799 2,323 2,323 2,163 50600 Workers Compensation Insurance 1,781 1,856 4,747 4,747 5,966 50700 Life Insurance 48 17 86 86 112
51800 Clothing Allowance - 100 150 98 150
52000 Conferences/Meetings/Travel 283 2,095 2,000 254 2,000 52200 Contract Services 49,500 - - - -
53100 Grant Expenditures 10,792 - - - -
53200 Dues & Subscriptions - 110 1,000 - 1,000
54000 Fuel 129 137 500 270 300
54400 Insurance - CSJV Rsk Mgmt. 2,717 2,462 6,933 6,933 8,001 55600 Postage 316 277 300 547 300
56000 Professional Services 13,509 2,304 14,000 10,722 15,000 57200 Supplies - Office 500 523 500 300 500
57400 Supplies - Operating - 71 500 - 500
57800 Telephone & Communications 579 533 500 1,000 1,200 Total Expenditures 173,152 36,258 186,605 180,265 222,965 Grant Administration Detail Revenues and Expenditures
110

Page 262 of 499 ends

Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Community Development

COMMUNICATION
& MARKETING
FY 2025–26
111

Page 263 of 499 ends

COMMUNICATION & MARKETING
Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Community Development
2024-2025 KEY ACCOMPLISHMENTS
2024-25 STRATEGIC ISSUES
FY 2025–26
2024-25 STRATEGIC ISSUES
Successfully grew and maintained social media engagement across the City, Police Department, and Animal Services pages.

Consistently promoted key initiatives including:
- McFarland’s Unsolved Homicides Database
- This Week in McFarland series
- Cold Case Running: McFarland Unsolved video series
Created a 10-day marketing campaign for the first-ever McFarland Grape Festival.

Produced and promoted the Food Truck Park vendor video series.

Contributed to the creation of the “Innovate McFarland” economic development website.

Helped reintegrate the McFarland Real Estate Locator to support local business and development.

Established the McFarland Police Department's official Instagram page and revitalized the Animal Services social media presence.

Took ownership of operating the City Council streaming software and managing live camera control during public meetings.

Created and distributed the City’s first Employee Appreciation Video, setting a precedent for internal engagement and recognition.

Effectively publicized city events, announcements, and community milestones across all digital platforms.

Oversaw the launch and optimization of the “Report a Problem” form to improve civic engagement and issue resolution.

Strengthened and modernized the City’s brand identity through consistent, accessible, and community-tailored content.

Collaborated with Police, Animal Services, and other departments to ensure cohesive, aligned messaging across platforms.

Provided photography coverage at all major city events to support communications, archives, and promotional use.
112

Page 264 of 499 ends

COMMUNICATION & MARKETING
Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Community Development
2024-25 STRATEGIC ISSUES
FY 2025–26
2024-25 STRATEGIC ISSUES
2024-25 STRATEGIC ISSUES
• Lack of videography equipment limits the quality and scalability of video-based content such as interviews, recap videos, and promotional storytelling.
• Limited web design capacity due to platform restrictions and high customization costs, preventing innovative digital improvements 2025-26 OBJECTIVES & INITIATIVES
Launch a monthly newsletter to keep residents informed on city updates, events, and key initiatives.

Continue expanding engagement across current social media platforms and begin building a presence on LinkedIn to support professional outreach and recruitment.

Prioritize and enhance recruitment campaigns for city departments, showcasing job opportunities, team culture, and city benefits.

Build a Bilingual Communications Toolkit to ensure key information is accessible to both English and Spanish-speaking residents.

Formalize and maintain a shared Content Calendar System to organize and coordinate outreach across City, PD, and Animal Services pages.

Develop a citywide video content strategy that includes:
– Short-form explainers for city services
– Staff spotlight features
– Community event recaps and council meeting highlights Host quarterly “Behind the Scenes” features to highlight departments and the people who serve the community.

Propose the purchase of essential in-house video and photography equipment to improve content quality and reduce outsourcing dependency.

Explore partnerships with local high schools, colleges, and media programs to create internship or collaborative opportunities focused on content creation, design, and public information.
113

Page 265 of 499 ends

CHANGES
This year reflects the initial investment in a newly created Communications and Marketing position, along with its associated operational budget for FY2025-2026. As this is a first-year role, there is no prior-year cost comparison.
114

Page 266 of 499 ends

2022-23 2023-24 2024-25 2024-25 2025-26
Actual Actual Budgeted Projected Budget

COMMUNICATIONS & MARKETING SUMMARY

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

EXPENDITURES
Operating Costs - - - - 89,057
CIP Projects - - - - 1,500
Total Expenditures - - - - 90,557

OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out - - - - -
Expenditure Savings
Total Other Sources (Uses) - - - - -
Sources Over (Under) Uses - - - - (90,557)
115

Page 267 of 499 ends

-
10,000
20,000
30,000
40,000
50,000
60,000
70,000
80,000
2022-23 Actual 2023-24 Actual 2024-25 Projection 2025-26 Budget Communications & Marketing Expenditures
Personnel Operating
116

Page 268 of 499 ends

Fund: 01 Division: 113 2022-23 2023-24 2024-25 2024-25 2025-26 Actual Actual Budgeted Projected Budget

REVENUES
Total Revenues - - - - -

EXPENDITURES
Communications & Marketing
50100 Salaries - Permanent Employees - - - - 60,689
50300 Payroll Taxes - - - - 4,930
50400 Retirement (401K) - - - - 5,469
50600 Workers Compensation Insurance - - - - 2,520
50700 Life Insurance - - - - 70
51800 Clothing Allowance - - - - 150
52000 Conferences/Meetings/Travel - - - - 500
52950 Equipment - Other (Capital) - - - - 1,500
53200 Dues & Subscriptions - - - - 4,500
54000 Fuel - - - - 500
54400 Insurance - CSJV Rsk Mgmt. - - - - 3,379
56000 Professional Services - Other - - - - 1,000
57200 Supplies - Office - - - - 500
57400 Supplies- Operating - - - - 4,000
57800 Telephone & Communications - - - - 850
Total Expenditures - - - - 90,557
Communications and Marketing Detail Revenues and Expenditures 117

Page 269 of 499 ends

PUBLIC SAFETY
Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Public Safety
FY 2025–26
118

Page 270 of 499 ends

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

Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Public Safety
FY 2025–26
119

Page 271 of 499 ends

2024-2025 KEY ACCOMPLISHMENTS
2024-25 STRATEGIC ISSUES

PUBLIC SAFETY
Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Public Safety
FY 2025–26
Purchased four new patrol vehicles.

Continued staffing police officer positions
Continued the planning phase of the new police station.

Acquired two new drones through a donation
Passed background audit by POST
Held four DUI checkpoints
Hired a School Resource Officer.

Started a video log for cold case homicides.

Only homicide during the year was solved.

Continued audits of the property/evidence rooms.

Finished Advanced and Perishable Skills training for officers Transitioned Corporal Galvan to mostly investigative duties.

Added additional FLOCK license plate reader cameras and high-resolution surveillance cameras.
2024-25 STRATEGIC ISSUES
Continue to build fleet.

Recruit and retain qualified officers and dispatchers.

Start Police Activities League.

Fill reserve officer vacancies.

MOU with Geo who is requesting more police services.

Promote another corporal to assist with investigations.

Develop a lieutenant position to assist with watch commander duties, audits and administrative oversight duties.
120

Page 272 of 499 ends

2025-26 OBJECTIVES & INITIATIVES
2025-26 SIGNIFICANT OPERATING COST

CHANGES

PUBLIC SAFETY
Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Public Safety
FY 2025–26
Restructure the department to add the lieutenant position and eventually hire another police officer.

Move corporals from patrol slots to establish full-time investigators.

Continue encouraging staff to obtain higher training certifications to provide enhanced and well-rounded police services for the community.

Have all dispatchers attend a POST certified dispatcher academy.

Continue sending officers to DUI and accident investigation training classes.

Order two more patrol vehicles, one paid for through the SRO contract.

Increase BWC capabilities with new cameras, enhanced tracking, auditing and interfacing capabilities with our communications system.

Employ auditing software for internal affairs investigations and use of force tracking, most likely through Axon.

Update body worn camera system.

Add needed investigative databases, like Berla to download vehicle data and cellular phone downloads.

Add a gunshot detection system.

Add additional Flock cameras to cover city exits.

Update less lethal weapons.

Additional funding needed for Axon/Taser contract.
121

Page 273 of 499 ends

2022-23 2023-24 2024-25 2024-25 2025-26
Actual Actual Budgeted Projected Budget

PUBLIC SAFETY SUMMARY

REVENUES
Taxes and Franchise Fees - - - - -
Permit and Service Charges - - - - -
Grants/Intergovernmental 50,848 281,423 423,748 610,900 123,179 Other Revenues 612,888 446,255 435,531 451,152 355,480
Total Revenues 663,737 727,678 859,279 1,062,051 478,659

EXPENDITURES
Operating Costs 3,040,453 3,329,801 4,048,771 3,827,896 4,587,160 CIP Projects 181,563 494,180 523,186 527,593 225,300
Total Expenditures 3,222,016 3,823,981 4,571,957 4,355,489 4,812,460

OTHER SOURCES (USES)
Transfers In 1,204,710 3,057,337 1,809,577 2,069,168 2,159,175 Transfers Out (66,793) (464,649) (639,770) (598,649) (679,137) Expenditure Savings 113,648
Total Other Sources (Uses) 1,137,917 2,592,688 1,169,807 1,470,519 1,593,686 Sources Over (Under) Uses (1,420,363) (503,615) (2,542,870) (1,822,919) (2,740,114) 122

Page 274 of 499 ends

-
500,000
1,000,000
1,500,000
2,000,000
2,500,000
3,000,000
3,500,000
4,000,000
2022-23 Actual 2023-24 Actual 2024-25 Projection 2025-26 Budget Public Safety Expenditures
Personnel Operating
-
200,000
400,000
600,000
800,000
1,000,000
1,200,000
2022-23 Actual 2023-24 Actual 2024-25 Projection 2025-26 Budget Public Safety Revenues
123

Page 275 of 499 ends

Fund: 01 Division: 150 2022-23 2023-24 2024-25 2024-25 2025-26 Actual Actual Budgeted Projected Budget

REVENUES
Public Safety
40220 Sales Tax - Public Safety 1/2% (4,941) 17,223 17,774 17,774 18,129 41310 GEO CUP/MPD Contribution 108,199 113,501 119,176 119,176 122,751 41900 Court Fines 43,284 30,116 50,000 65,000 35,000
41950 Live Scan Fees 484 238 - 237 -
44000 Other Agency Grants 50,848 275,813 173,748 138,247 123,179 44000 Other Agency Grants - Fentanyl Task Force - - 250,000 250,000 - 44050 State Grants - 5,610 - 222,652 -
44250 COPS/SLESF 314,659 51,771 189,882 194,663 150,000 45000 Copies/Reports 2,112 5,101 25,000 3,000 3,000
48000 POST Reimbursements 14,644 8,795 23,700 23,700 24,000 48200 Miscellaneous 27,468 161,925 - 2,600 2,600
48300 Contributions & Donations 10,000 11,150 - 17,427 - 48300 Contributions & Donations - Bike Safety Rodeo - - - 1,100 - 48300 Contributions & Donations - Shop with a Cop - - 5,000 3,400 - 48300 Contributions & Donations - Trunk or Treat 2,000 6,000 5,000 3,075 - 48600 McFarland PD Asset/Forfeiture 94,980 40,435 - - - Total Revenues 663,737 727,678 859,279 1,062,051 478,659

EXPENDITURES
Public Safety
50100 Salaries - Permanent Employees 1,474,513 1,519,181 1,918,706 1,918,706 2,335,364 50150 Wages - Temporary Employees 58,843 11,912 63,712 - - 50200 Overtime 213,288 333,395 356,500 356,500 366,247
50300 Payroll Taxes 142,706 152,748 174,764 174,764 187,265 50350 Stipends 92 34,399 - - -
50400 Retirement (401K) 141,300 151,611 196,833 196,833 214,725 50500 Health Insurance Premiums 261,296 243,088 295,114 295,114 325,366 50550 Dental/Vision Premiums 24,211 25,236 24,363 24,363 33,255 50600 Workers Compensation Insurance 85,733 130,236 155,264 155,264 193,936 50700 Life Insurance 3,727 2,556 994 994 1,966
51150 Dog Clinic (Vet Services for K-9) 86 1,073 5,200 3,000 5,356 51800 Clothing Allowance 12,677 14,910 20,000 6,000 10,000 52000 Conferences/Meetings/Travel 9,442 14,677 16,500 16,500 21,500 52010 Conference/Meeting/Travel POST Reimbursable 16,474 22,141 23,700 23,700 24,000 52200 Contract Services 33,216 31,482 46,064 46,064 118,535 52920 Furniture (Capital) - - 6,800 6,800 7,000
52930 Computer Hardware/Software 269 - 1,800 1,800 2,500 52940 Vehicles (Capital) 120,780 202,094 423,786 423,786 90,000 52940 Vehicles (Capital) - CHP Grant - 214,425 - 4,407 - 52950 Equip-Other (Capital) 23,014 14,161 - - -
52950 Equipment - Other (Capital) 37,500 63,500 90,800 90,800 125,800 53100 Grant Expenditures 500 - - - -
53100 Grant Expenditures - Fentanyl Task Force - - 93,500 35,000 58,500 53200 Dues & Subscriptions 347 700 645 645 654
53500 Contributions/Donations Expense 4,445 6,508 15,000 15,000 15,500 53800 Rental Equipment/Other - - 3,209 3,209 3,305
54000 Fuel 103,882 116,593 110,000 110,000 113,300
54400 Insurance - CSJV Rsk Mgmt. 130,617 172,059 226,770 226,770 260,057 54800 Maintenance Agreements 24,920 26,216 27,706 27,706 28,537 55150 Tuition Reimbursement - 4,724 10,000 12,000 10,000 55200 Miscellaneous 968 3,311 1,850 1,000 3,000
55600 Postage 497 353 475 475 500
55800 Printing & Legal Notices - - - 305 320
56000 Professional Services - Other 44,805 94,129 122,600 48,776 118,400 56100 Legal Services 6,915 - 10,000 - 10,000
56400 Repairs & Maint - Build & Equip 2,524 3,199 4,505 4,151 4,620 56410 Repairs & Maintenance Equipment - 1,553 4,200 4,000 4,300 Public Safety Detail Revenues and Expenditures
124

Page 276 of 499 ends

Fund: 01 Division: 150 2022-23 2023-24 2024-25 2024-25 2025-26 Actual Actual Budgeted Projected Budget
Public Safety Detail Revenues and Expenditures
56600 Repairs & Maintenance - Vehicle 86,457 60,869 50,000 64,000 51,500 56800 Safety Equipment 17,422 20,462 15,497 15,497 16,000 56900 McFarland PD Asset/Forfieture Acct. - 62,310 - - - 57100 Special Activities 1,108 241 - - -
57200 Supplies - Office 7,173 7,850 7,560 7,560 7,650
57200 Case Investigation Supplies - - 5,040 - -
57400 Supplies - Operating 7,408 12,633 13,500 5,000 13,500 57800 Telephone & Communications 36,136 25,763 29,000 29,000 30,000 58900 Debt Principal 86,725 21,681 - - -
Total Expenditures 3,222,016 3,823,981 4,571,957 4,355,489 4,812,460 125

Page 277 of 499 ends

ANIMAL CONTROL &

CODE ENFORCEMENT
The Animal Control and Code Enforcement Division is responsible for protecting public health, safety, and quality of life by enforcing municipal codes and ensuring the humane care and control of animals within the City of McFarland. Now operating as a single, unified division, it is staffed by a team that manages both field enforcement and shelter operations.

The division responds to code violations, addresses illegal vending, and partners with public health agencies to ensure compliance with City regulations. On the animal services side, the team oversees shelter maintenance, facilitates pet adoptions, and works closely with rescue organizations to rehome animals.

Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Public Safety
FY 2025–26
126

Page 278 of 499 ends

ANIMAL CONTROL
Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Public Safety
2024-2025 KEY ACCOMPLISHMENTS
2024-25 STRATEGIC ISSUES
FY 2025–26
Established a chain of command and added a ACO/CE manager.

Purchased personal safety equipment for officers.

Sent officers to training to ensure the department is up to date with state guidelines.

Added a safe for storage of dangerous medicine and drugs.

Began updating the policy and procedure manual.

Attended several successful pet adoption events.

Repaired and maintained damaged and broken kennels to allow for more animal housing.

Added automatic feeding and watering system to aid in officer and animal safety.

Partnered with several animal shelters to rehome dogs.

Brought adoption paperwork up to date.

Added software to manage the flow of animals through the facility and aid in the adoption process
Merged the ACO and CE departments.

Partnered with the Kern County Public Health Department to conduct several illegal vendor enforcement operations.

Separated in the ACO exercise yard to allow multiple dogs out at one time.

Fixed drainage issue on the south side of the facility to alleviate clogs due to excessive animal feces.

Build out of ACO facility for additional ACO services.

Three rooms need to be added to the shelter for compliance and implementation of the euthanasia program.

The gate on the west side of the building needs to be installed for public safety. 127

Page 279 of 499 ends

ANIMAL CONTROL
Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Public Safety
2025-26 SIGNIFICANT OPERATING

COST CHANGES
2025-26 OBJECTIVES & INITIATIVES
FY 2025–26
Recruit volunteers to assist at the shelter.

Continue encouraging staff to obtain higher training certifications to provide enhanced and well-rounded police services for the community.

Train officers in vaccinations and euthanasia.

Remodel dog walk area to be more appealing to the public.

Add body worn cameras.

Add tasers for self-protection.

Build three rooms to comply with medical, vaccination and euthanasia needs. 128

Page 280 of 499 ends

2022-23 2023-24 2024-25 2024-25 2025-26
Actual Actual Budgeted Projected Budget

ANIMAL CONTROL SUMMARY

REVENUES
Taxes and Franchise Fees - - - - -
Permit and Service Charges - - - - -
Grants/Intergovernmental 110,000 - 70,000 70,000 -
Other Revenues 2,004 2,274 1,000 600 600
Total Revenues 112,004 2,274 71,000 70,600 600

EXPENDITURES
Operating Costs 226,959 235,257 294,795 295,628 278,604 CIP Projects 346 - 3,900 3,900 93,000
Total Expenditures 227,305 235,257 298,695 299,528 371,604

OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out (7,693) (82,357) (114,417) (120,128) (175,227) Expenditure Savings
Total Other Sources (Uses) (7,693) (82,357) (114,417) (120,128) (175,227) Sources Over (Under) Uses (122,994) (315,340) (342,112) (349,056) (546,232) 129

Page 281 of 499 ends

-
20,000
40,000
60,000
80,000
100,000
120,000
140,000
160,000
2022-23 Actual 2023-24 Actual 2024-25 Projection 2025-26 Budget Animal Control Expenditures
Personnel Operating
-
20,000
40,000
60,000
80,000
100,000
120,000
2022-23 Actual 2023-24 Actual 2024-25 Projection 2025-26 Budget Animal Control Revenues
130

Page 282 of 499 ends

Fund: 01 Division: 155 2022-23 2023-24 2024-25 2024-25 2025-26 Actual Actual Budgeted Projected Budget

REVENUES
Animal Control Services
41200 Animal Licenses 395 965 500 500 500
41210 Animal Shelter Fees 435 1,309 500 100 100
44000 Spay and Neuter Grant - UC Davis 110,000 - 70,000 70,000 - 48200 Miscellaneous 174 - - - -
48300 Contributions & Donations 1,000 - - - -
Total Revenues 112,004 2,274 71,000 70,600 600

EXPENDITURES
Animal Control Services
50100 Salaries - Permanent Employees 85,263 72,636 80,424 80,424 79,896 50200 Overtime 7,492 9,958 17,808 26,450 18,500
50300 Payroll Taxes 7,602 7,360 7,984 7,984 6,543
50350 Stipends - 4,457 - - -
50400 Retirement (401K) 8,107 7,488 8,219 8,219 7,990
50500 Health Insurance Premiums 25,416 15,115 18,659 18,659 16,665 50550 Dental/Vision Premiums 2,200 2,761 1,615 1,615 1,454 50600 Workers Compensation Insurance 3,227 3,763 8,210 8,210 6,635 50700 Life Insurance 266 242 (3) (3) 105
51100 Animal Disposal 3,451 2,426 3,000 3,000 4,000
51150 Dog Clinic 2,047 2,966 2,100 3,000 3,000
51160 Spay and Neuter Fees 7,000 60,000 35,500 35,500 35,500 51800 Clothing Allowance 664 2,726 1,500 500 1,500
52000 Conferences/Meetings/Travel 857 217 2,200 500 2,200 52200 Contract Services 1,200 156 2,400 2,400 2,500
52910 Building & Improvements (Capital) - - - - 88,800
52950 Equipment (Capital) 346 - 3,900 3,900 4,200
53200 Dues & Subscriptions 100 106 275 - 300
54000 Fuel 3,847 4,008 4,200 4,200 4,400
54400 Insurance - CSJV Rsk Mgmt. 4,913 4,963 11,991 11,991 8,897 54600 Interest Expense 26,010 13,050 26,000 24,775 26,000 55600 Postage 357 278 350 350 450
56000 Professional Services - Other 9 717 2,300 2,300 2,500 56400 Repairs & Maint - Build & Equip 1,223 7,184 11,600 11,600 - 56600 Repairs & Maintenance - Vehicle 6,839 2,065 10,500 10,792 10,850 56800 Safety Equipment 184 - 700 700 750
57100 Special Activities - - 1,000 - 1,000
57200 Supplies - Office 18 775 1,100 1,100 1,150
57400 Supplies - Operating 4,779 6,519 7,565 7,565 7,800 57800 Telephone & Communications 2,451 3,120 3,532 3,532 3,700 58050 Utilities Other 1,579 144 3,800 - 4,000
58900 Debt Principal Redeemed 19,858 57 20,265 20,264 20,321 Total Expenditures 227,305 235,257 298,695 299,528 371,604 Animal Control Detail Revenues and Expenditures
131

Page 283 of 499 ends

2022-23 2023-24 2024-25 2024-25 2025-26
Actual Actual Budgeted Projected Budget

CODE ENFORCEMENT SUMMARY

REVENUES
Taxes and Franchise Fees - - - - -
Permit and Service Charges - - - - -
Grants/Intergovernmental - - - - -
Other Revenues 9,025 126,377 10,000 40,000 10,000
Total Revenues 9,025 126,377 10,000 40,000 10,000

EXPENDITURES
Operating Costs 123,546 107,807 137,048 118,382 176,287 CIP Projects - - - - -
Total Expenditures 123,546 107,807 137,048 118,382 176,287

OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out (7,319) (20,369) (27,832) (25,329) (27,717) Expenditure Savings 4
Total Other Sources (Uses) (7,319) (20,369) (27,832) (25,329) (27,713) Sources Over (Under) Uses (121,840) (1,799) (154,880) (103,710) (194,000) 132

Page 284 of 499 ends

-
20,000
40,000
60,000
80,000
100,000
120,000
140,000
160,000
2022-23 Actual 2023-24 Actual 2024-25 Projection 2025-26 Budget Code Enforcement Expenditures
Personnel Operating
-
20,000
40,000
60,000
80,000
100,000
120,000
140,000
2022-23 Actual 2023-24 Actual 2024-25 Projection 2025-26 Budget Code Enforcement Revenues
133

Page 285 of 499 ends

Fund: 01 Division: 165 2022-23 2023-24 2024-25 2024-25 2025-26 Actual Actual Budgeted Projected Budget

REVENUES
Code Enforcement
41700 Code Enforcement Revenue 9,025 77,030 10,000 40,000 10,000 48200 Miscellaneous - 49,347 - - -
Total Revenues 9,025 126,377 10,000 40,000 10,000

EXPENDITURES
Code Enforcement
50100 Salaries - Permanent Employees 58,299 61,121 71,951 71,951 94,113 50150 Wages - Temporary Employees 3,995 - - - -
50200 Overtime 1,442 1,028 1,000 3,000 1,000
50300 Payroll Taxes 5,612 5,184 6,199 6,199 7,702
50350 Stipends - - - - -
50400 Retirement (401K) 5,095 6,465 7,330 7,330 9,291
50500 Health Insurance Premiums 21,735 10,966 6,424 6,424 16,665 50550 Dental/Vision Premiums 2,231 1,196 468 468 1,454
50600 Workers Compensation Insurance 3,083 3,795 4,506 4,506 5,862 50700 Life Insurance 303 369 58 58 140
51800 Clothing Allowance - 57 1,000 83 -
52000 Conferences/Meetings/Travel 485 3,876 2,454 250 2,500 53200 Dues & Subscriptions - 760 1,000 1,000 1,000
54000 Fuel 1,086 1,948 3,000 2,000 2,000
54400 Insurance - CSJV Rsk Mgmt. 4,700 5,032 6,582 6,582 7,860 55600 Postage 316 377 500 500 600
55950 Abatement 5,763 - 15,000 - 15,000
56000 Professional Services-Other 5,516 3,511 3,500 3,500 3,600 56600 Repairs & Maintenance - Vehicle 1,785 491 2,046 1,000 2,200 56800 Safety Equipment 51 - 200 200 750
57100 Special Activities 141 - 1,000 - 1,000
57200 Supplies - Office 33 21 500 500 500
57400 Supplies - Operating 465 478 830 830 850
57800 Telephone & Communications 1,408 1,133 1,500 2,000 2,200 Total Expenditures 123,546 107,807 137,048 118,382 176,287 Code Enforcement Detail Revenues and Expenditures
134

Page 286 of 499 ends

Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Public Works

PUBLIC WORKS
FY 2025–26
135

Page 287 of 499 ends

Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Public Works

ENGINEERING
FY 2025–26
The Engineering Division plays a vital role in the planning, design, and execution of the City of McFarland’s infrastructure projects. The division focuses on roadway and transportation improvements, coordination of facility-related capital projects, and compliance with grant and Caltrans requirements. It also provides project management support across departments, ensuring the successful delivery of key City initiatives through efficient planning, cost-effective execution, and interagency collaboration.
136

Page 288 of 499 ends

STREETS
Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Public Works
2024-2025 KEY ACCOMPLISHMENTS
2025-26 OBJECTIVES & INITIATIVES
FY 2025–26
Infrastructure Planning & Analysis
Implemented RoadAI to assess road conditions and prioritize repairs Generated data to support upcoming road rejuvenation projects Professional Growth & Certification
ObtainedCaltrans Project Management Certification
Learned project management protocols for street and facility-related projects Interdepartmental Collaboration
Assisted in reviewing preliminary plans for the new Police Department facility Supported coordination on multiple street and capital improvement efforts Project Oversight
Independently manage all Caltrans-funded and locally funded street projects Oversee the next round of road rejuvenation efforts
Capital Facility Support
Assist in project management of the new Police Department construction Oversee facility-related capital projects across City departments 137

Page 289 of 499 ends

2022-23 2023-24 2024-25 2024-25 2025-26
Actual Actual Budgeted Projected Budget

ENGINEERING SUMMARY

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

EXPENDITURES
Operating Costs 11,905 - - - 48,794
CIP Projects - - - - -
Total Expenditures 11,905 - - - 48,794

OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out - - - - -
Expenditure Savings
Total Other Sources (Uses) - - - - -
Sources Over (Under) Uses (11,905) - - - (48,794)
138

Page 290 of 499 ends

1,000
6,000
11,000
16,000
21,000
26,000
31,000
36,000
41,000
46,000
51,000
2022-23 Actual 2023-24 Actual 2024-25 Projection 2025-26 Budget Engineering Expenditures
Personnel Operating
139

Page 291 of 499 ends

Fund: 01 Division: 145 2022-23 2023-24 2024-25 2024-25 2025-26 Actual Actual Budgeted Projected Budget

REVENUES
Total Revenues - - - - -

EXPENDITURES
Engineering
50100 Salaries - Permanent Employees - - - - 35,456
50300 Payroll Taxes - - - - 2,827
50400 Retirement (401K) - - - - 3,498
50500 Health Insurance Premiums - - - - 3,123
50550 Dental/Vision Premiums - - - - 416
50600 Workers Compensation - - - - 1,472
50700 Life Insurance - - - - 28
54400 Insurance- CSJV Risk Management - - - - 1,974
56000 Professional Services 11,905 - - - -
Total Expenditures 11,905 - - - 48,794
Engineering Detail Revenues and Expenditures
140

Page 292 of 499 ends

STREETS
Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Public Works
The Streets Department provide the residents of McFarland with the highest quality service by maintaining, repairing, and replacing streets, sidewalks, public parking, traffic signs, and signals. The department is also responsible for graffiti abatement.

FY 2025–26
141

Page 293 of 499 ends

STREETS
Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Public Works
Cost materials and labor continue to rise
Cost to repair and purchase equipment
2025-26 SIGNIFICANT OPERATING

COST CHANGES
2024-2025 KEY ACCOMPLISHMENTS
Completed Road Rehabilitation of 5th St, San Lucas St., and Cliff St.

Completed W. Perkins & 3rd Street Pedestrian and Landscaping Improvement Over 100 tons of Asphalt was placed for pothole patching in over 20 streets Completed slurry seal and reclamite project, treated 43 roads – Design, bid, and management of the project
Completed HSIP Cycle 10
Installation of a new (RRFB) at 5th and Robertson was completed in-house, resulting in a $20,000 savings compared to the contractor’s estimate. 2024-25 STRATEGIC ISSUES
Staffing shortages while workload increased
Equipment available cannot meet the demand to fix potholes efficiently Annexation of 2,200 acres within the city which increased roads to be maintained.

Difficulty retaining a commercial license driver for sweeper. 2025-26 OBJECTIVES & INITIATIVES
Eliminate Staffing shortages and retain employees.

Complete reconstruction of Sherwood and Perkins overpasses Complete HSIP cycle 12 Capital improvement project
Implement City Hall Beatification Plan
Purchase equipment to improve efficiency and maintenance of our Roads.

Rejuvenate existing roads in good condition to prolong road life expectancy Complete construction of all Valadao funded roads
Obtain Grant funding to continue repair of roads
FY 2025–26
142

Page 294 of 499 ends

2022-23 2023-24 2024-25 2024-25 2025-26
Actual Actual Budgeted Projected Budget

STREETS SUMMARY

REVENUES
Taxes and Franchise Fees - - - - -
Permit and Service Charges - - - - -
Grants/Intergovernmental - - 298,325 298,325 15,000
Other Revenues - 10 - - -
Total Revenues - 10 298,325 298,325 15,000

EXPENDITURES
Operating Costs 580,273 629,953 884,026 798,960 1,131,706 CIP Projects 26,437 4,732 298,325 298,325 50,000
Total Expenditures 606,710 634,685 1,182,351 1,097,285 1,181,706

OTHER SOURCES (USES)
Transfers In - 648,920 612,058 696,536 1,093,692
Transfers Out (11,290) (67,962) (111,127) (97,576) (126,986) Expenditure Savings
Total Other Sources (Uses) (11,290) 580,958 500,931 598,960 966,706 Sources Over (Under) Uses (618,000) (53,716) (383,095) (200,000) (200,000) 143

Page 295 of 499 ends

-
100,000
200,000
300,000
400,000
500,000
600,000
700,000
2022-23 Actual 2023-24 Actual 2024-25 Projection 2025-26 Budget Streets Expenditures
Personnel Operating
-
50,000
100,000
150,000
200,000
250,000
300,000
350,000
2022-23 Actual 2023-24 Actual 2024-25 Projection 2025-26 Budget Streets Revenues
144

Page 296 of 499 ends

Fund: 01 Division: 180 2022-23 2023-24 2024-25 2024-25 2025-26 Actual Actual Budgeted Projected Budget

REVENUES
Streets
44150 Intergovernmental Revenues - - 298,325 298,325 15,000 41700 Code Enforcement Revenue - 10 - - -
Total Revenues - 10 298,325 298,325 15,000

EXPENDITURES
Streets
50100 Salaries - Permanent Employees 160,289 183,934 235,643 235,643 372,008 50150 Wages - Temporary Employees - - - - 10,000
50200 Overtime 2,998 23,341 35,693 35,693 35,693
50300 Payroll Taxes 14,067 17,289 21,817 21,817 30,267
50350 Stipends - 12 - - -
50400 Retirement (401K) 15,411 18,032 24,973 24,973 37,045 50500 Health Insurance Premiums 72,577 71,006 85,010 85,010 119,511 50550 Dental/Vision Premiums 5,767 6,070 5,885 5,885 9,831 50600 Workers Compensation Insurance 11,187 15,436 17,952 17,952 30,893 50700 Life Insurance 264 722 497 497 442
50800 Auto Allowance 533 - - - -
51800 Clothing Allowance 6,605 5,451 10,500 9,500 10,500 52000 Conferences/Meetings/Travel - - 3,000 3,000 3,500 52200 Contract Services - 5,048 5,000 5,000 5,000
52950 Equipment - Other (Capital) 26,437 4,732 298,325 298,325 50,000 53200 Dues & Subscriptions 92 6 - - 12,000
53250 Permits & Certificates 199 1,300 1,768 1,768 1,768 53800 Rental Equipment/Other - - 5,500 5,500 7,000
54000 Fuel 15,715 17,758 16,777 12,000 16,777
54400 Insurance - CSJV Rsk Mgmt. 17,040 20,377 26,220 26,220 41,425 56000 Professional Services - Other 1,556 33,491 32,990 28,000 32,990 56400 Repairs/Maintenance-Building & Equipment 618 - - - - 56410 Repairs & Maintenance Equipment 11,204 11,598 24,800 20,000 24,800 56430 Repairs & Maintenance - Heavy Equipment 7,196 6,616 11,408 8,000 11,408 56440 Repairs & Maintenance-Streets Sweeper 14,626 10,604 68,800 15,000 68,000 56500 Repairs/Maintenance Streets 76,225 33,733 59,683 58,000 60,000 56600 Repairs/Maintenance - Vehicles 3,686 4,167 10,408 9,000 10,408 56800 Safety Equipment 175 1,592 2,080 2,080 2,400
57200 Supplies - Office 505 1,149 3,080 3,080 3,500
57400 Supplies - Operating 21,343 36,151 53,700 49,000 53,700 57800 Telephone & Communications 1,933 2,305 3,500 3,500 3,500 58000 Utilities 15,203 22,137 32,500 28,000 32,500
58050 Utilities Other 10,137 1,148 2,000 2,000 2,000
58100 Street Lighting 65,995 79,090 82,841 82,841 82,841 58900 Debt Principal Redeemed 27,128 388 - - -
Total Expenditures 606,710 634,685 1,182,351 1,097,285 1,181,706 Streets Detail Revenues and Expenditures
145

Page 297 of 499 ends

FACILITIES MAINTANCE
Facilities Maintenance Division accounts for the maintenance, repairs and ongoing operations of City Hall, Police, and Public Works located at 401 W. Kern Ave. and City Council Chambers at 103 W. Sherwood Ave.

Work performed by Streets and Landscape maintenance provides a safe, clean, and inviting facility for City employees and others conduction business at McFarland City Hall and Police Department.

Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Public Works
FY 2025–26
146

Page 298 of 499 ends

2025-26 SIGNIFICANT OPERATING COST

CHANGES
2024-2025 KEY ACCOMPLISHMENTS
2024-25 STRATEGIC ISSUES
2025-26 OBJECTIVES & INITIATIVES
Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Public Works
FY 2025–26 FACILITIES MAINTENANCE
Installed new lighting and electrical outlets at Food Truck Park.

Relocated ADA ramp at Council Chambers
Repaired Exterior lighting at WIC and installed a new tankless water heater.

City Hall and PD remodeling of office spaces.

PW office remodel and storage area clean up.

Replaced front gate keypad and added remote capabilities.

Increasing cost of Janitorial and operating supplies
Aging buildings will require continuous maintenance.

Provide safe and pleasant environment for City Hall and Police Staff.

Clean out and remove surplus equipment from City Yard.

Repair and Maintain Community Center LED Sign
Cost of materials increasing
Maintenance of aging buildings.

Cost to repair LED panels on Community Center Sign
147

Page 299 of 499 ends

2022-23 2023-24 2024-25 2024-25 2025-26
Actual Actual Budgeted Projected Budget

FACILITIES MAINTENANCE SUMMARY

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

EXPENDITURES
Operating Costs 46,807 116,616 221,249 224,249 247,650
CIP Projects - - - - -
Total Expenditures 46,807 116,616 221,249 224,249 247,650

OTHER SOURCES (USES)
Transfers In 81,257 - - - -
Transfers Out - - - - -
Expenditure Savings
MOA Adjustments
Total Other Sources (Uses) 81,257 - - - -
Sources Over (Under) Uses 34,450 (116,616) (221,249) (224,249) (247,650) 148

Page 300 of 499 ends

-
20,000
40,000
60,000
80,000
100,000
120,000
140,000
160,000
2022-23 Actual 2023-24 Actual 2024-25 Projection 2025-26 Budget Facilities Maintenance Expenditures
Personnel Operating
149

Page 301 of 499 ends

Fund: 01 Division: 190 2022-23 2023-24 2024-25 2024-25 2025-26 Actual Actual Budgeted Projected Budget

REVENUES
Total Revenues - - - - -

EXPENDITURES
Facilities Maintenance
50100 Salaries - Permanent Employees - 24,542 45,412 45,412 63,442 50200 Overtime - 2,403 4,000 7,000 8,000
50300 Payroll Taxes - 2,331 3,947 3,947 5,140
50400 Retirement (401K) - 2,603 4,781 4,781 6,344
50500 Health Insurance Premiums 20 11,601 23,157 23,157 20,670 50550 Dental/Vision Premiums - 528 1,021 1,021 1,039
50600 Workers Compensation Insurance - - 3,568 3,568 5,268 50700 Life Insurance (20) 11 40 40 70
52200 Contract Services 8,685 12,210 17,000 17,000 17,000 53800 Rental Equipment / Other 131 - - - -
54400 Insurance - CSJV Rsk Mgmt. - - 5,211 5,211 7,065
56400 Repairs & Maint - Build & Equip 4,692 13,574 50,000 50,000 50,000 56420 Repairs/Maintenance-Building 1,360 - - - -
56420 Animal Control - Repairs & Maint.-Building 283 - - - - 56420 Shop - Repairs & Maint.-Build & Equip 18 - - - -
56800 Safety Equipment 427 - 2,500 2,500 3,000
57200 Supplies - Office 27 - - - -
57400 Supplies - Operating 3,485 4,168 15,000 15,000 15,000 57800 Telephone & Communications 13,293 - 1,200 1,200 1,200 58000 Utilities 13,298 42,645 44,411 44,411 44,411
58050 Utilities Other 1,108 - - - -
Total Expenditures 46,807 116,616 221,249 224,249 247,650 Facilities Maintenance Detail Revenues and Expenditures 150

Page 302 of 499 ends

COMMUNITY CENTER
Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Public Works
This Division accounts for the maintenance, repairs and ongoing operations of the McFarland Veteran's Community Center including the Veteran's Center located at 103 W.

Sherwood Ave. Work performed by Streets and Landscape
provides a safe clean and inviting venue for various
community and private events.

FY 2025–26
151

Page 303 of 499 ends

2025-26 SIGNIFICANT OPERATING

COST CHANGES
2024-2025 KEY ACCOMPLISHMENTS
2024-25 STRATEGIC ISSUES
2025-26 OBJECTIVES & INITIATIVES
Preliminary Annual Operating Budget
Fiscal year 2025-2026| Public Works
FY 2025–26 COMMUNITY CENTER
Provided safe and clean facility for public and private events in the City.

Installed new LED lighting on exterior of facility.

Repaired marquee sign LED panels and fixed network issue.

Purchased table and chairs carts and replaced broken equipment.

Installed new motion activated towel dispensers and larger dispensers.

Replaced damaged equipment and tankless water heater.

Keeping all required inventory of material and equipment in stock and readily available.

Promote additional use of community center for public and private events.

Ensuring Inventory of materials provided match our rental agreements.

Utility cost continues to Increase.
152

Page 304 of 499 ends

2022-23 2023-24 2024-25 2024-25 2025-26
Actual Actual Budgeted Projected Budget

COMMUNITY CENTER SUMMARY

REVENUES
Taxes and Franchise Fees - - - - -
Permit and Service Charges - - - - -
Grants/Intergovernmental - - - - -
Other Revenues 10,355 15,322 12,000 13,000 12,000
Total Revenues 10,355 15,322 12,000 13,000 12,000

EXPENDITURES
Operating Costs 27,797 36,550 55,900 52,199 59,500
CIP Projects - - - - -
Total Expenditures 27,797 36,550 55,900 52,199 59,500

OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out - (40,354) (57,899) (62,544) (98,264)
Expenditure Savings
Total Other Sources (Uses) - (40,354) (57,899) (62,544) (98,264) Sources Over (Under) Uses (17,442) (61,582) (101,799) (101,743) (145,764) 153

Page 305 of 499 ends

-
10,000
20,000
30,000
40,000
50,000
60,000
70,000
2022-23 Actual 2023-24 Actual 2024-25 Projection 2025-26 Budget Community Center Expenditures
Personnel Operating
-
2,000
4,000
6,000
8,000
10,000
12,000
14,000
16,000
18,000
2022-23 Actual 2023-24 Actual 2024-25 Projection 2025-26 Budget Community Center Revenues
154

Page 306 of 499 ends

Fund: 01 Division: 185 2022-23 2023-24 2024-25 2024-25 2025-26 Actual Actual Budgeted Projected Budget

REVENUES
Community Center
42350 Rents 10,355 15,322 12,000 13,000 12,000
Total Revenues 10,355 15,322 12,000 13,000 12,000

EXPENDITURES
Community Center
52200 Contract Services 4,661 1,127 4,500 2,000 4,500
56400 Repairs & Maint - Build & Equip 3,687 11,614 22,600 21,599 25,000 56410 Repairs & Maintenance -Equipment 428 2,912 3,500 3,500 3,500 56700 Repairs & Maint.- Landscape - - 500 500 900
57400 Supplies - Operating 1,000 969 1,550 1,550 1,950
57800 Telephone & Communications 1,952 1,016 2,000 1,800 2,000 58000 Utilities 14,435 18,818 21,000 21,000 21,400
58050 Utilities Other 1,634 94 250 250 250
Total Expenditures 27,797 36,550 55,900 52,199 59,500
Community Center Detail Revenues and Expenditures
155

Page 307 of 499 ends

SPECIAL REVENUE
FUNDS
Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Special Revenue Funds
FY 2025–26
156

Page 308 of 499 ends

TRANSPORTATION

DEVELOPMENT ACT
Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Special Revenue Funds
The Transportation Development Act (TDA) Division is responsible for managing funds allocated for transportation-related projects within the city. Its core duties include overseeing fund usage, coordinating project planning, ensuring compliance with state guidelines, and compiling necessary reports. This division's work directly contributes to improving the city's transportation infrastructure and enhancing the quality of life for residents.

FY 2025–26
157

Page 309 of 499 ends

2022-23 2023-24 2024-25 2024-25 2025-26
Actual Actual Budgeted Projected Budget

REVENUES
Grants/Intergovernmental $97,735 $0 $2,801,311 $1,735,085 $2,089,031 Other Revenues - - - - -
Total Revenues 97,735 - 2,801,311 1,735,085 2,089,031

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

OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out - (165,089) (2,334,447) (1,735,085) (1,439,358) Expenditure Savings
Total Other Sources (Uses) - (165,089) (2,334,447) (1,735,085) (1,439,358) Sources Over (Under) Uses 97,735 (165,089) 466,864 - 649,673 FUND BALANCE, BEGINNING OF YEAR (582,319) (484,584) (649,673) (649,673) (649,673) FUND BALANCE, END OF YEAR (484,584) (649,673) (182,809) (649,673) 0 Transportation Development Act Revenues, Expenditures and Changes in Fund Balance 158

Page 310 of 499 ends

-
500,000
1,000,000
1,500,000
2,000,000
2,500,000
2022-23 Actual 2023-24 Actual 2024-25 Projection 2025-26 Budget TDA Revenues
159

Page 311 of 499 ends

Fund: 10 Division: 180 2022-23 2023-24 2024-25 2024-25 2025-26 Actual Actual Budgeted Projected Budget

REVENUES
Local Transit Fund (TDA)
44350 TDA- Pedestrian & Bike - - - 156,158 -
44360 TDA - Streets & Roads - - 2,801,311 338,817 2,089,031 44360 TDA Streets & Roads - - - 1,240,110 -
44370 TDA - Public Transit 97,735 - - - -
Local Transit Fund (TDA) Revenues 97,735 - 2,801,311 1,735,085 2,089,031 Transportation Development Act Fund Detail Revenues and Expenditures 160

Page 312 of 499 ends

LIGHTING & LANDSCAPE
Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Special Revenue Funds
The Lightning and Landscape Maintenance Division is responsible for maintenance, repair and replacement of street lights and landscape maintenance of areas including street medians, parkways, side-panels, parks, and numerous monument signs.

FY 2025–26
161

Page 313 of 499 ends

2025-26 SIGNIFICANT OPERATING

COST CHANGES
2024-2025 KEY ACCOMPLISHMENTS
2024-25 STRATEGIC ISSUES
2025-26 OBJECTIVES & INITIATIVES
Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Special Revenue Funds
FY 2025–26 LIGHTING & LANDSCAPE
Cut down major overgrown bushes at Blanco Park
Repaired irrigation issue at Garzoli walkway and installed new irrigation timer.

Constructed Food Truck Park next to Charging Station
Maintained public areas of All Parks
Development and annexation of land increasing workload
Addition of Tract 7393 landscaping route to staff
State Mandate to move to Electrical equipment
Get caught up with backlog of landscape maintenance work Establish maintenance plan for all equipment
Implement Beautification plan throughout the City
Ensure irrigation at parks are working properly.

Eliminate Staffing shortages and retain employees.

Cost of Fuel continues to increase
Cost of material and equipment continue to increase
162

Page 314 of 499 ends

2022-23 2023-24 2024-25 2024-25 2025-26
Actual Actual Budgeted Projected Budget

REVENUES
Taxes $149,499 $161,451 $163,200 $163,200 $166,464
Other Revenues 188 2,713 - - -
Total Revenues 149,687 164,164 163,200 163,200 166,464

EXPENDITURES
Operating Costs 207,942 211,182 354,176 333,284 294,789 CIP Projects - 8,585 - - -
Total Expenditures 207,942 219,767 354,176 333,284 294,789

OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out - - - - -
Expenditure Savings
Total Other Sources (Uses) - - - - -
Sources Over (Under) Uses (58,255) (55,603) (190,976) (170,084) (128,325) FUND BALANCE, BEGINNING OF YEAR 216,306 158,051 102,448 102,448 (67,636) FUND BALANCE, END OF YEAR 158,051 102,448 (88,528) (67,636) (195,961) Lighting & Landscape Maintenance District Revenues, Expenditures and Changes in Fund Balance 163

Page 315 of 499 ends

-
50,000
100,000
150,000
200,000
250,000
2022-23 Actual 2023-24 Actual 2024-25 Projection 2025-26 Budget LLMD Expenditures
Personnel Operating
140,000
145,000
150,000
155,000
160,000
165,000
170,000
2022-23 Actual 2023-24 Actual 2024-25 Projection 2025-26 Budget LLMD Revenues
164

Page 316 of 499 ends

Fund: 20 Division: 200 2022-23 2023-24 2024-25 2024-25 2025-26 Actual Actual Budgeted Projected Budget

REVENUES
Lighting Landscaping and Maintenance District
40150 Lighting & Landscaping (A.D. #01) 20408 149,499 161,451 163,200 163,200 166,464 48100 Interest Income 188 2,713 - - -
Total Lighting Landscaping and Maintenance District Revenues 149,687 164,164 163,200 163,200 166,464

EXPENDITURES
Lighting Landscaping and Maintenance District
50100 Salaries/Permanent Employees 54,388 51,269 118,618 118,618 93,517 50200 Overtime 41 3,223 7,000 - -
50300 Payroll Taxes 4,961 4,840 10,504 10,504 7,613
50400 Retirement 5,232 5,234 12,533 12,533 9,352
50500 Health Insurance Premiums 36,338 32,628 55,526 55,526 33,699 50550 Dental/Vision Premiums 3,104 2,390 3,495 3,495 2,556 50600 Workers Compensation Insurance 898 2,496 11,024 11,024 7,766 50700 Life Insurance 214 136 116 116 112
51800 Clothing Allowance 824 2,085 4,500 3,390 4,500
52000 Conference Meetings - - 1,000 150 1,000
52200 Contract Services 56,969 45,865 25,000 25,000 25,000 52950 Equipment-Other (Capital) - 8,585 - - -
54000 Fuel 5,079 5,653 5,700 5,700 5,700
54400 Insurance- CSJ Risk Management 1,368 - 16,101 16,101 10,414 56000 Professional Services - Other 1,493 20 3,500 200 8,500 56700 Repairs & Maintenance - Landscape 283 - 10,000 10,000 10,000 57400 Supplies - Operating 6,433 14,304 29,560 29,560 34,560 57800 Telephone & Communications 93 39 500 908 1,000
58000 Utilities 2,643 - - - -
58100 Street Lighting 27,581 41,000 39,500 30,460 39,500 Total Lighting Landscaping and Maintenance District Expenditures 207,942 219,767 354,176 333,284 294,789 Lighting & Landscape Maintenance District Fund Detail Revenues and Expenditures 165

Page 317 of 499 ends

COMMUNITY FACILITIES

DISTRICT
Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Special Revenue Funds
The Community Facilities District (CFD) Division manages special taxation districts within the city. Its primary responsibilities include overseeing district operations, planning and financing infrastructure projects, ensuring compliance with relevant laws and policies, and communicating with the public. Through these efforts, the CFD Division helps fund, maintain, and enhance public facilities and services in specific areas of the city.

FY 2025–26
166

Page 318 of 499 ends

2022-23 2023-24 2024-25 2024-25 2025-26
Actual Actual Budgeted Projected Budget

REVENUES
Taxes $155,013 $582,134 $463,166 $603,233 $615,297
Other Revenues - - - - -
Total Revenues 155,013 582,134 463,166 603,233 615,297

EXPENDITURES
Operating Costs 31,628 17,500 35,000 25,000 35,000
CIP Projects - - - - -
Total Expenditures 31,628 17,500 35,000 25,000 35,000

OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out (123,385) (564,633) (431,304) (578,233) (580,297) Expenditure Savings
Total Other Sources (Uses) (123,385) (564,633) (431,304) (578,233) (580,297) Sources Over (Under) Uses - - (3,138) - -

FUND BALANCE, BEGINNING OF YEAR - - - - -
FUND BALANCE, END OF YEAR - - (3,138) - -
Community Facilities District Revenues, Expenditures and Changes in Fund Balance 167

Page 319 of 499 ends

-
5,000
10,000
15,000
20,000
25,000
30,000
35,000
40,000
2022-23 Actual 2023-24 Actual 2024-25 Projection 2025-26 Budget Community Facilites District Expenditures
Operating
-
100,000
200,000
300,000
400,000
500,000
600,000
700,000
2022-23 Actual 2023-24 Actual 2024-25 Projection 2025-26 Budget Community Facilities District Revenues
168

Page 320 of 499 ends

Fund: 24 Division: 210 2022-23 2023-24 2024-25 2024-25 2025-26 Actual Actual Budgeted Projected Budget

REVENUES
Community Facilities District
40140 CFD 2017-1 Police Services 155,013 359,539 463,166 307,695 313,849 40141 CFD 2017-2 Landscape & Street Services - 65,473 - 108,872 111,049 40142 CFD 2019-1 Fire Services - 157,122 - 186,666 190,399 Community Facilities District Revenues 155,013 582,134 463,166 603,233 615,297

EXPENDITURES
Total Community Facilities District
52200 Contract Services 16,628 17,500 35,000 25,000 35,000 56000 Professional Services 15,000 - - - -
Community Facilities District Expenditures 31,628 17,500 35,000 25,000 35,000 Community Facilities District Fund Detail Revenues and Expenditures 169

Page 321 of 499 ends

GAS TAX
Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Special Revenue Funds
The Gas Tax Division is responsible for the management of funds generated from state and local gas taxes. These
funds are primarily allocated towards the construction, maintenance, and improvement of the city's road
infrastructure. The division oversees fund allocation,
project planning and implementation, compliance with
relevant laws, and inter-departmental coordination. Its work is instrumental in maintaining and enhancing the
city's transportation infrastructure and mobility.

FY 2025–26
170

Page 322 of 499 ends

2022-23 2023-24 2024-25 2024-25 2025-26
Actual Actual Budgeted Projected Budget

REVENUES
Taxes $370,059 $377,992 $376,824 $386,516 $386,309
Other Revenues - 9,363 - 9,000 9,000
Total Revenues 370,059 387,355 376,824 395,516 395,309

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

OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out (879,187) (676,435) (683,058) (662,546) (386,309) Expenditure Savings
Total Other Sources (Uses) (879,187) (676,435) (683,058) (662,546) (386,309) Sources Over (Under) Uses (509,128) (289,080) (306,234) (267,030) 9,000 FUND BALANCE, BEGINNING OF YEAR 1,083,601 574,473 285,393 285,393 18,363 FUND BALANCE, END OF YEAR 574,473 285,393 (20,841) 18,363 27,364 Gas Tax Revenues, Expenditures and Changes in Fund Balance 171

Page 323 of 499 ends

355,000
360,000
365,000
370,000
375,000
380,000
385,000
390,000
395,000
400,000
2022-23 Actual 2023-24 Actual 2024-25 Projection 2025-26 Budget Gas Tax Revenues
172

Page 324 of 499 ends

Fund: 11 Division: 180 2022-23 2023-24 2024-25 2024-25 2025-26 Actual Actual Budgeted Projected Budget

REVENUES
Gas Tax
40400 State Gas Tax 2103 (Prop 42) 112,369 139,207 376,824 386,516 386,309 40410 State Gas Tax 2105 80,145 93,084 - - -
40420 State Gas Tax 2106 65,313 16,563 - - -
40430 State Gas Tax 2107 109,232 116,430 - - -
40440 State Gas Tax 2107.5 3,000 12,708 - - -
48100 Interest Income - 9,363 - 9,000 9,000
Gas Tax Revenues 370,059 387,355 376,824 395,516 395,309 Gas Tax Fund Detail Revenues and Expenditures
173

Page 325 of 499 ends

ROAD MAINTENANCE AND
REHABILITATION (SB1)
Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Special Revenue Funds
The Road Maintenance and Rehabilitation (SB1) Division manages funds from California's Senate Bill 1 for maintaining, repairing, and enhancing the city's transportation infrastructure. It oversees fund usage, plans and executes road maintenance and rehabilitation projects, ensures compliance with SB1 guidelines, and collaborates with other entities for effective fund utilization. This division's work significantly improves the city's road conditions and transportation safety while supporting economic growth.

FY 2025–26
174

Page 326 of 499 ends

2022-23 2023-24 2024-25 2024-25 2025-26
Actual Actual Budgeted Projected Budget

REVENUES
Taxes $315,008 $358,675 $362,848 $358,135 $372,143
Other Revenues - 3,223 - 9,000 9,000
Total Revenues 315,008 361,898 362,848 367,135 381,143

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

OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out (163,839) (833,765) (11,383) (149,383) (796,509) Expenditure Savings
Total Other Sources (Uses) (163,839) (833,765) (11,383) (149,383) (796,509) Sources Over (Under) Uses 151,169 (471,868) 351,466 217,753 (415,366) FUND BALANCE, BEGINNING OF YEAR 539,535 690,704 218,836 218,836 436,589 FUND BALANCE, END OF YEAR 690,704 218,836 570,302 436,589 21,223 SB1 Revenues, Expenditures and Changes in Fund Balance
175

Page 327 of 499 ends

-
50,000
100,000
150,000
200,000
250,000
300,000
350,000
400,000
450,000
2022-23 Actual 2023-24 Actual 2024-25 Projection 2025-26 Budget Road Maintenance and Rehab (SB1) Revenues
176

Page 328 of 499 ends

Fund: 12 Division: 180 2022-23 2023-24 2024-25 2024-25 2025-26 Actual Actual Budgeted Projected Budget

REVENUES
Road Maintenance & Rehabilitation (SB1)
40310 Road Maintenance & Rehabilitation - Section 2032 315,008 358,675 362,848 358,135 372,143 48100 Interest Income - 3,223 - 9,000 9,000
Road Maintenance & Rehabilitation (SB1) Revenues 315,008 361,898 362,848 367,135 381,143 SB1 Fund Detail Revenues and Expenditures
177

Page 329 of 499 ends

COPS GRANT
Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Special Revenue Funds
The COPS Grant Division oversees the funds received through the Community Oriented Policing Services (COPS) grant. This federal grant is used to enhance community policing efforts. The division manages fund allocation, develops and implements relevant programs, ensures compliance with federal guidelines, and collaborates with law enforcement and community stakeholders. Its activities are geared towards improving public safety and fostering stronger relationships between law enforcement and the community.

FY 2025–26
178

Page 330 of 499 ends

2022-23 2023-24 2024-25 2024-25 2025-26
Actual Actual Budgeted Projected Budget

REVENUES
Grants/Intergovernmental 876,848 - - - -
Other Revenues - - - - -
Total Revenues 876,848 - - - -

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

OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out (482,443) - - - -
Expenditure Savings
Total Other Sources (Uses) (482,443) - - - -
Sources Over (Under) Uses - - - - -
FUND BALANCE, BEGINNING OF YEAR (914) (914) (914) (914) (914) FUND BALANCE, END OF YEAR (914) (914) (914) (914) (914) COPS Grant Fund Revenues, Expenditures and Changes in Fund Balance 179

Page 331 of 499 ends

-
100,000
200,000
300,000
400,000
500,000
600,000
700,000
800,000
900,000
1,000,000
2022-23 Actual 2023-24 Actual 2024-25 Projection 2025-26 Budget COPS Revenues
-
50,000
100,000
150,000
200,000
250,000
300,000
350,000
400,000
450,000
2022-23 Actual 2023-24 Actual 2024-25 Projection 2025-26 Budget COPS Expenditures
Operating
180

Page 332 of 499 ends

Fund: 22 Division: 150 2022-23 2023-24 2024-25 2024-25 2025-26 Actual Actual Budgeted Projected Budget

REVENUES
COPS Grant
44000 Other Agency Grants 876,848 - - - -
Total COPS Grant Revenues 876,848 - - - -

EXPENDITURES
COPS Grant
55200 Miscellaneous 394,405 - - - -
Total COPS Grant Expenditures 394,405 - - - -
COPS Fund Detail Revenues and Expenditures
181

Page 333 of 499 ends

DEVELOPMENT IMPACT FEES
Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Special Revenue Funds
The Development Impact Fees (DIF) Division manages fees collected from new developments to offset the costs of additional public services and infrastructure these developments require. The division's responsibilities encompass managing fee collection and allocation, coordinating project funding, ensuring legal compliance, and communicating with developers and the public. The DIF Division ensures that new developments equitably contribute to the maintenance and expansion of public services and infrastructure.

FY 2025–26
182

Page 334 of 499 ends

2022-23 2023-24 2024-25 2024-25 2025-26
Actual Actual Budgeted Projected Budget

REVENUES
Development Impact Fees $433,888 $1,085,877 $523,723 $697,637 $654,622 Other Revenues - - - - -
Total Revenues 433,888 1,085,877 523,723 697,637 654,622

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

OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out (75,541) (10,454) (176,329) - (162,500)
Expenditure Savings
Total Other Sources (Uses) (75,541) (10,454) (176,329) - (162,500) Sources Over (Under) Uses 358,347 1,075,423 347,394 697,637 492,122 FUND BALANCE, BEGINNING OF YEAR 1,841,095 2,199,442 3,274,865 3,274,865 3,972,503 FUND BALANCE, END OF YEAR 2,199,442 3,274,865 3,622,259 3,972,503 4,464,625 Development Impact Fund Revenues, Expenditures and Changes in Fund Balance 183

Page 335 of 499 ends

-
200,000
400,000
600,000
800,000
1,000,000
1,200,000
2022-23 Actual 2023-24 Actual 2024-25 Projection 2025-26 Budget Development Impact Fees Revenues
184

Page 336 of 499 ends

Fund: 15 Division: 170 2022-23 2023-24 2024-25 2024-25 2025-26 Actual Actual Budgeted Projected Budget

REVENUES
Development Impact Fees
41450 Government Impact Fees 74,817 187,340 85,885 117,161 90,022 41460 Fire Impact Fees 9,538 22,810 12,381 15,853 13,294 41470 Police Impact Fees 41,649 102,745 50,477 66,930 53,498 41480 Park Impact Fees 88,860 175,219 101,124 138,587 105,800 41490 Traffic Impact Fees 188,100 451,965 244,188 214,418 262,200 42320 Storm Drain Fee 30,924 85,528 29,668 44,689 29,808 48100 Interest Income - 60,272 - 100,000 100,000
Development Impact Fees Revenues 433,888 1,085,877 523,723 697,637 654,622 Development Impact Fund Detail Revenues and Expenditures 185

Page 337 of 499 ends

MISCELLANEOUS GRANTS
Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Special Revenue Funds
The Miscellaneous Grants Division manages diverse grants the city receives from various sources, such as state and federal agencies or private entities.

This division oversees the application, receipt, and allocation of these funds, implements grant-funded programs, ensures compliance with grant guidelines, and coordinates with other departments for effective use of these funds. The division plays a crucial role in augmenting the city's budget, enabling improved services, infrastructure enhancements, and citywide initiatives.

FY 2025–26
186

Page 338 of 499 ends

2022-23 2023-24 2024-25 2024-25 2025-26
Actual Actual Budgeted Projected Budget

REVENUES
Grants/Intergovernmental $1,214,575 $2,287,593 $0 $0 $0 Other Revenues - - - - -
Total Revenues 1,214,575 2,287,593 - - -

EXPENDITURES
Operating Costs 550,956 116,279 - - -
CIP Projects - - - - -
Total Expenditures 550,956 116,279 - - -

OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out (598,882) (2,045,392) - - -
Expenditure Savings
Total Other Sources (Uses) (598,882) (2,045,392) - - -
Sources Over (Under) Uses 64,737 125,921 - - -
FUND BALANCE, BEGINNING OF YEAR 112,366 177,103 303,025 303,025 303,025 FUND BALANCE, END OF YEAR 177,103 303,025 303,025 303,025 303,025 Miscellaneous Grants Revenues, Expenditures and Changes in Fund Balance 187

Page 339 of 499 ends

-
500,000
1,000,000
1,500,000
2,000,000
2,500,000
2022-23 Actual 2023-24 Actual 2024-25 Projection 2025-26 Budget Miscellaneous Grants Revenues
-
100,000
200,000
300,000
400,000
500,000
600,000
2022-23 Actual 2023-24 Actual 2024-25 Projection 2025-26 Budget Miscellaneous Grants Expenditures
Operating
188

Page 340 of 499 ends

Fund: 26 Division: 155 2022-23 2023-24 2024-25 2024-25 2025-26 Actual Actual Budgeted Projected Budget

REVENUES
Miscellaneous Grants
44050 State Grants County CARES Act - 53,756 - - -
44050 State Grant LSRP 38,102 - - - -
44050 State Grant - ARPA-24 1,176,473 2,162,996 - - -
44070 Other Agency Grants SB2 - 70,840 - - -
Revenues 1,214,575 2,287,593 - - -

EXPENDITURES
Miscellaneous Grants
53100 Grant Expenditures- County Cares Act Funding 1,159 (1,869) - - - 53100 Grant Expenditures SB2 34,500 - - - -
53100 Grant Expenditures LSRP 1,704 - - - -
53100 Grant Expenditure - ARPA-24 453,112 118,148 - - - Expenditures 490,474 116,279 - - -
Miscellaneous Grants Fund Detail Revenues and Expenditures 189

Page 341 of 499 ends

CALHOME GRANT
Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Special Revenue Funds
The CalHome Grant Division manages funds from the CalHome Program, a California state initiative designed to assist in home ownership and housing rehabilitation. The division oversees fund allocation, develops and implements housing assistance programs, ensures compliance with CalHome guidelines, and collaborates with other city departments and housing agencies. Its efforts contribute significantly to improving housing affordability and quality within the city.

FY 2025–26
190

Page 342 of 499 ends

2022-23 2023-24 2024-25 2024-25 2025-26
Actual Actual Budgeted Projected Budget

REVENUES
Housing Loan Payments $0 $0 $0 $0 $0
Interest Earnings - - - - -
Grants/Intergovernmental - 199,500 31,646 - -
Other Revenues - - - - -
Total Revenues - 199,500 31,646 - -

EXPENDITURES
Operating Costs - 300,310 - - -
CIP Projects - - - - -
Total Expenditures - 300,310 - - -

OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out - - - - -
Expenditure Savings
Total Other Sources (Uses) - - - - -
Sources Over (Under) Uses - (100,810) 31,646 - -
FUND BALANCE, BEGINNING OF YEAR 266,048 266,048 165,238 165,238 165,238 FUND BALANCE, END OF YEAR 266,048 165,238 196,884 165,238 165,238 CalHOME Grant Fund Revenues, Expenditures and Changes in Fund Balance 191

Page 343 of 499 ends

-
50,000
100,000
150,000
200,000
250,000
2022-23 Actual 2023-24 Actual 2024-25 Projection 2025-26 Budget CalHOME Revenues
-
50,000
100,000
150,000
200,000
250,000
300,000
350,000
2022-23 Actual 2023-24 Actual 2024-25 Projection 2025-26 Budget CalHOME Expenditures
Operating
192

Page 344 of 499 ends

Fund: 19 Division: 215 2022-23 2023-24 2024-25 2024-25 2025-26 Actual Actual Budgeted Projected Budget

REVENUES

CALHOME
44050 State Grants - 199,500 31,646 - -
Total CALHOME Revenues - 199,500 31,646 - -

EXPENDITURES

CALHOME
53100 Grant Expenditures - 300,310 - - -
CALHOME Expenditures - 300,310 - - -
CalHOME Grant Fund Detail Revenues and Expenditures
193

Page 345 of 499 ends

COMMUNITY DEVELOPMENT

BLOCK GRANT
Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Special Revenue Funds
The Community Development Block Grant (CDBG) Division
oversees funds from the federal CDBG program, aimed at urban community development, decent housing, and expanding
economic opportunities, mainly for low- and moderate-income persons. The division manages fund allocation, implements community development programs, ensures compliance with CDBG guidelines, and collaborates with other entities for effective use of these funds. Its work plays a pivotal role in addressing community development needs and promoting equitable growth.

FY 2025–26
194

Page 346 of 499 ends

2022-23 2023-24 2024-25 2024-25 2025-26
Actual Actual Budgeted Projected Budget

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

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

OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out - - - - -
Expenditure Savings
Total Other Sources (Uses) - - - - -
Sources Over (Under) Uses - - - - -
FUND BALANCE, BEGINNING OF YEAR (13,888) (13,888) (13,888) (13,888) (13,888) FUND BALANCE, END OF YEAR (13,888) (13,888) (13,888) (13,888) (13,888) Community Development Block Grant Fund Revenues, Expenditures and Changes in Fund Balance 195

Page 347 of 499 ends

The Measure M Sales Tax Division manages funds generated by the 1% transaction and use tax, passed by McFarland residents in the November 2022 ballot measures. This tax was implemented to supplement the city's general fund and support various public services and infrastructure improvements.

MEASURE ‘M’ SALES TAX
Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Special Revenue Funds
FY 2025–26
196

Page 348 of 499 ends

2022-23 2023-24 2024-25 2024-25 2025-26
Actual Actual Budgeted Projected Budget

MEASURE M SALES TAX SUMMARY

REVENUES
Taxes and Franchise Fees 208,327 1,014,048 1,061,044 1,061,044 1,001,735 Permit and Service Charges - - - - -
Grants/Intergovernmental - - - - -
Other Revenues - - - - -
Total Revenues 208,327 1,014,048 1,061,044 1,061,044 1,001,735

EXPENDITURES
Operating Costs - 1,698 20,000 10,000 20,000
CIP Projects - - - - -
Total Expenditures - 1,698 20,000 10,000 20,000

OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out - (1,220,677) (1,038,928) (1,051,858) (983,349) Expenditure Savings
Total Other Sources (Uses) - (1,220,677) (1,038,928) (1,051,858) (983,349) Sources Over (Under) Uses 208,327 (208,327) 2,116 (814) (1,614) 197

Page 349 of 499 ends

-
200,000
400,000
600,000
800,000
1,000,000
1,200,000
2022-23 Actual 2023-24 Actual 2024-25 Projection 2025-26 Budget Measure M Sales Tax Revenues
-
5,000
10,000
15,000
20,000
25,000
2022-23 Actual 2023-24 Actual 2024-25 Projection 2025-26 Budget Measure M Sales Tax Expenditures
Operating
198

Page 350 of 499 ends

Approved by McFarland voters in November 2022, Measure O established a business tax structure to generate local revenue that supports essential City services. The measure provides a flexible funding source for public safety, infrastructure, and general government operations. Revenue from this measure contributes to the City’s long-term financial stability and reduces reliance on outside funding.

MEASURE ‘O’ BUSINESS TAX
Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Special Revenue Funds
FY 2025–26
199

Page 351 of 499 ends

2022-23 2023-24 2024-25 2024-25 2025-26
Actual Actual Budgeted Projected Budget

MEASURE O BUSINESS TAX SUMMARY

REVENUES
Taxes and Franchise Fees - - 342,483 441,949 600,000
Permit and Service Charges - - - - -
Grants/Intergovernmental - - - - -
Other Revenues - - - - -
Total Revenues - - 342,483 441,949 600,000

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

OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out - (342,483) - (441,949) (600,000)
Expenditure Savings
Total Other Sources (Uses) - - (342,483) (441,949) (600,000) Sources Over (Under) Uses - - - - -
200

Page 352 of 499 ends

-
100,000
200,000
300,000
400,000
500,000
600,000
700,000
2022-23 Actual 2023-24 Actual 2024-25 Projection 2025-26 Budget Measure O Business Tax Revenues
201

Page 353 of 499 ends

ENTERPRISE FUNDS
Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Enterprise Funds
FY 2025–26
202

Page 354 of 499 ends

WASTEWATER (SEWER)

DEPARTMENT
Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Enterprise Funds
The mission of the Wastewater Division is to provide
residents with reliable and cost effective and efficient wastewater collection and treatment while protecting
public health. The City’s wastewater treatment facility provides treatment and disposal of all residential,
commercial, and industrial wastewater compliant with state and federal regulations. The Division maintains sewer
mains, sewer maintenance holes, lift stations, and other collection infrastructures.

FY 2025–26
203

Page 355 of 499 ends

Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Enterprise Funds

WASTEWATER
2025-26 SIGNIFICANT OPERATING

COST CHANGES
2024-2025 KEY ACCOMPLISHMENTS
2024-25 STRATEGIC ISSUES
2025-26 OBJECTIVES & INITIATIVES
FY 2025–26
Upgrade Lift Station Pumps at Hail Lane 2
Installed an office Trailer for Staff
Completed Lagoon 1 Emergency Repairs in liner and fixed leak in blower line underground.

Purchased Crane Truck to reduce service charges
Removed Sludge from Lagoon 1
The City is reaching its capacity of the Wastewater treatment plant The City needs to start the design work for the wastewater treatment plant expansion project
Receive funding from the state water board for the Wastewater Expansion Project
Maintenance of deteriorating buildings and expansion of storage facility.

Secure funding for WWTP expansion.

Complete design for wastewater expansion design.

Procure and install new metal building for storage and parking of Wastewater employee vehicles.

Begin Construction of Wastewater Expansion project.

Eliminate Staffing shortages and retain employees.

Aging infrastructure and costly repairs
Cost of consultants and contractors to service our equipment Cost of utilities at WWTP continue to increase
204

Page 356 of 499 ends

2022-23 2023-24 2024-25 2024-25 2025-26
Actual Actual Budgeted Projected Budget

REVENUES
Sewer Service Charges $1,958,395 $1,996,372 $2,024,451 $2,024,451 $2,046,161 Development Impact Fees 80,349 228,481 71,692 111,823 68,954 Grants/Intergovernmental 38,440 - 745,000 - 55,000
Other Revenues 110,349 92,632 124,792 61,800 61,800
Total Revenues 2,187,532 2,317,484 2,965,936 2,198,074 2,231,915

EXPENDITURES
Operating Costs 1,949,335 2,222,080 2,355,124 2,270,947 2,019,464 CIP Projects - - 1,507,817 743,664 260,000
Total Expenditures 1,949,335 2,222,080 3,862,942 3,014,611 2,279,464

OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out (41,978) (179,603) (275,498) (250,665) (240,764) Expenditure Savings 230
Total Other Sources (Uses) (41,978) (179,603) (275,498) (250,665) (240,535) Sources Over (Under) Uses 196,219 (84,199) (1,172,504) (1,067,202) (288,083) FUND BALANCE, BEGINNING OF YEAR 2,062,497 2,258,717 2,174,518 2,174,518 1,107,316

FUND BALANCE, END OF YEAR
Restricted: Development Impact Fees 80,349 228,481 71,692 340,304 409,258 Unrestricted Fund Balance 2,178,368 1,946,037 930,322 767,012 409,975 Total Fund Balance 2,258,717 2,174,518 1,002,014 1,107,316 819,233 Sewer Fund Revenues, Expenditures and Changes in Fund Balance 205

Page 357 of 499 ends

-
200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
1,600,000
2022-23 Actual 2023-24 Actual 2024-25 Projection 2025-26 Budget Sewer Expenditures
Personnel Operating
-
500,000
1,000,000
1,500,000
2,000,000
2,500,000
3,000,000
2022-23 Actual 2023-24 Actual 2024-25 Projection 2025-26 Budget Sewer Revenues
206

Page 358 of 499 ends

Fund: 30 Division: 500 2022-23 2023-24 2024-25 2024-25 2025-26 Actual Actual Budgeted Projected Budget

REVENUES
Sewer
42050 Sewer User Fees 1,958,395 1,996,372 2,024,451 2,024,451 2,046,161 42300 Connection Fees 80,349 228,481 71,692 111,823 68,954 42350 Rental Income 59,380 46,033 62,992 - -
42355 Rents - Leases 1,034 142 - - -
44000 Other Agency Grants - - 745,000 - 55,000
44050 State Grant 38,440 - - - -
48100 Interest Income 17,169 45,830 61,800 61,800 61,800 48200 Miscellaneous Revenue 32,766 627 - - -
Total Sewer Revenues 2,187,532 2,317,484 2,965,936 2,198,074 2,231,915

EXPENDITURES
Sewer
50100 Salaries - Permanent Employees 422,416 486,377 524,610 524,610 611,784 50150 Wages - Temporary Employees 5,545 4,389 3,000 3,500 3,500 50200 Overtime 24,198 40,649 51,581 42,310 50,000
50300 Payroll Taxes 38,433 43,446 45,884 45,884 49,412
50350 Stipends - 5,562 - - -
50400 Retirement (401K) 41,229 46,679 52,938 52,938 60,160 50500 Health Insurance Premiums 72,620 77,326 100,840 100,840 91,272 50550 Dental/Vision Premiums 7,596 9,797 8,720 8,720 9,662 50600 Workers Compensation Insurance 28,158 36,928 41,786 41,786 50,805 50700 Life Insurance 555 637 434 434 594
50800 Auto Allowance 977 - - - -
51200 Bank Charges 3,391 2,938 10,000 2,000 2,000
51800 Clothing Allowance 3,582 4,809 14,027 8,000 10,000 52000 Conferences/Meetings/Travel 185 581 3,000 1,300 3,000 52200 Contract Services 33,625 30,693 40,000 25,000 40,000 52600 Contract Services - Sewer 13,044 4,860 1,500 - -
52910 Buildings & Imp.(Capital) - PLC/Pump Control - - 130,017 130,017 - 52910 Buildings & Improvements (Capital) - Line to East - - 745,000 - 55,000 52910 Buildings & Imp.(Capital) - WW Metal Building - - 75,000 75,000 27,000 52910 Buildings & Improvements (Capital) - WW Lagoon - - 65,000 65,000 - 52910 Buildings & Improvements (Capital) - WW SCADA - - 125,800 125,800 50,000 52910 Buildings & Imps. (Capital) - WW Office Trailer - - 30,000 29,532 - 52940 Vehicles (Capital) - - 225,000 216,315 45,000
52950 Equipment - Other (Capital) - - 10,000 - 70,000
52950 Equipment - Other (Capital) - Emergency Generator - - 30,000 30,000 5,000 52950 Equipment - Other (Capital) - WW Skid Steer - - 72,000 72,000 8,000 53000 Depreciation 416,574 391,929 - - -
53200 Dues & Subscriptions 2,907 4,216 4,000 4,000 4,000 53250 Permits & Certificates 52,407 60,894 62,000 62,000 65,000 53600 Engineerin/Architectural Services 1,624 - - - -
53800 Equipment Rental 7,495 4,762 6,500 1,500 6,500
54000 Fuel 14,705 14,273 15,000 10,000 15,000
54400 Insurance - CSJV Rsk Mgmt. 42,903 48,804 61,030 61,030 68,126 54600 Interest Expense 203,754 129,604 139,521 139,521 133,109 54800 Maintenance Agreements - 350 3,000 - 3,000
55150 Tuition Reimbursement - - 2,000 - 2,000
55600 Postage 7,057 10,942 10,000 8,500 10,000
55800 Printing & Legal Notices 993 160 3,500 100 1,000
56000 Professional Services - Other 89,361 13,393 2,000 1,805 2,000 56000 Professional Services - WWTP Emergency Repairs - - 352,365 380,166 - 56000 Professional Services - WWTP 26,058 378,692 150,000 150,000 150,000 56050 Accounting/Auditing Services 32,438 18,687 20,800 18,824 20,800 56400 Repairs & Maint - Build & Equip - 7,395 37,000 29,000 37,000 56410 Repairs & Maintenance Equipment 116,034 66,455 90,500 81,127 90,500 56410 Repairs & Main.Equipment - San Juan Lift Station - - 49,549 52,621 - 56430 Repairs & Maintenance - Heavy Equipment - 13,740 23,500 16,000 23,500 56500 Repairs and Maintenance Streets 570 - 500 - 500
Sewer Fund Detail Revenues and Expenditures
207

Page 359 of 499 ends

Fund: 30 Division: 500 2022-23 2023-24 2024-25 2024-25 2025-26 Actual Actual Budgeted Projected Budget
Sewer Fund Detail Revenues and Expenditures
56600 Repairs & Maintenance - Vehicle 4,580 15,863 20,000 15,000 20,000 56800 Safety Equipment 1,609 6,946 5,000 5,000 5,000
57200 Supplies - Office 3,177 5,102 13,000 13,891 10,000 57400 Supplies - Operating 13,397 24,841 32,500 30,000 30,000 57700 Franchise Fee - (8,667) - - -
57800 Telephone & Communications 8,885 10,618 13,500 13,500 13,500 58000 Utilities 195,319 196,701 185,000 165,000 165,000 58050 Utilities Other 3,902 144 1,000 1,000 1,000
58200 Water/Soil/Other Analysis 14,176 10,569 12,000 12,000 12,000 58900 Debt Principal Redeemed (6,142) - 142,040 142,040 148,740 Sewer Expenditures 1,949,335 2,222,080 3,862,942 3,014,611 2,279,464 208

Page 360 of 499 ends

REFUSE AND RECYCLING
Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Special Revenue Funds
The Refuse and Recycling Division oversees the city's waste collection and recycling services, which are outsourced to R&F Disposal. This division is responsible for contract management, implementing waste reduction and recycling programs,
ensuring compliance with relevant regulations, and educating the public on waste reduction strategies. By partnering with R&F Disposal, the division ensures effective waste
management, contributing to the city's sustainability goals and promoting a clean and healthy environment for its residents.

FY 2025–26
209

Page 361 of 499 ends

2022-23 2023-24 2024-25 2024-25 2025-26
Actual Actual Budgeted Projected Budget

REVENUES
Refuse Service Charges $1,349,852 $1,391,474 $1,640,906 $1,640,906 $1,766,575 Grants/Intergovernmental (0) (5,000) - - -
Other Revenues 92,311 167,905 68,987 68,987 70,366
Total Revenues 1,442,163 1,554,380 1,709,893 1,709,893 1,836,941

EXPENDITURES
Operating Costs 1,382,640 1,579,829 1,700,201 1,675,172 1,726,108 CIP Projects - - - - -
Total Expenditures 1,382,640 1,579,829 1,700,201 1,675,172 1,726,108

OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out (17,497) (65,794) (92,547) (84,121) (88,399) Expenditure Savings 230
Total Other Sources (Uses) (17,497) (65,794) (92,547) (84,121) (88,169) Sources Over (Under) Uses 42,026 (91,243) (82,855) (49,400) 22,664 FUND BALANCE, BEGINNING OF YEAR 163,797 205,823 114,580 114,580 65,180 FUND BALANCE, END OF YEAR 205,823 114,580 31,725 65,180 87,845 Refuse Fund Revenues, Expenditures and Changes in Fund Balance 210

Page 362 of 499 ends

-
200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
1,600,000
2022-23 Actual 2023-24 Actual 2024-25 Projection 2025-26 Budget Refuse Expenditures
Personnel Operating
-
200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
1,600,000
1,800,000
2,000,000
2022-23 Actual 2023-24 Actual 2024-25 Projection 2025-26 Budget Refuse Revenues
211

Page 363 of 499 ends

Fund: 31 Division: 505 2022-23 2023-24 2024-25 2024-25 2025-26 Actual Actual Budgeted Projected Budget

REVENUES
Refuse and Recycling
42100 Refuse Fees 1,199,201 1,226,143 1,435,605 1,435,605 1,514,966 42110 Recycling/Blue Can Fees 150,651 165,331 205,301 205,301 251,609 42130 Gate Fees 65,773 64,319 68,987 68,987 70,366
42340 Administration Fee 26,001 6,500 - - -
44050 State Grant 19,220 - - - -
44050 State Grant - Beverage Container Recycling Grant (19,220) (5,000) - - - 48100 Interest Income 537 2,711 - - -
48200 Miscellaneous Revenue - 94,376 - - -
Total Refuse and Recycling Revenues 1,442,163 1,554,380 1,709,893 1,709,893 1,836,941

EXPENDITURES
Refuse and Recycling
50100 Salaries - Permanent Employees 135,398 189,222 203,019 203,019 198,290 50150 Wages - Temporary Employees - 4,389 3,000 3,433 3,500 50200 Overtime 6,069 6,178 5,800 2,700 5,800
50300 Payroll Taxes 12,211 16,079 16,994 16,994 15,993
50350 Stipends - 112 - - -
50400 Retirement (401K) 14,064 18,550 20,546 20,546 19,400 50500 Health Insurance Premiums 26,733 29,342 30,566 30,566 22,324 50550 Dental/Vision Premiums 2,493 3,856 3,338 3,338 2,832 50600 Workers Compensation Insurance 7,830 10,504 7,739 7,739 8,233 50700 Life Insurance 178 221 144 144 171
50800 Auto Allowance 178 - - - -
51200 Bank Charges 3,391 2,999 10,000 3,000 10,000
52000 Conferences/Meetings/Travel 534 - - - -
52200 Contract Services 2,683 6,114 5,500 3,500 5,500
52400 Contract Services - Refuse/Green Waste 930,162 960,985 1,123,578 1,123,578 1,157,285 52500 Contract Services - Recycling 124,720 211,645 150,774 150,774 155,297 52800 County Waste Management Charge 70,099 57,904 71,400 71,400 73,542 53000 Depreciation 531 286 - - -
53200 Dues & Subscriptions 53 147 250 250 250
54000 Fuel 9 - - - -
54400 Insurance - CSJV Rsk Mgmt. 11,927 13,884 11,303 11,303 11,040 55600 Postage 7,057 10,939 10,000 8,300 10,000
55800 Printing & Legal Notices 993 160 1,000 250 500
56000 Professional Services - Other 6,434 23,400 10,000 - 10,000 56050 Accounting/Auditing Services 14,972 8,691 9,600 8,688 10,500 57200 Supplies - Office 2,478 3,101 4,250 4,250 4,250
57400 Supplies - Operating 192 - - - -
57800 Telephone & Communications 1,253 1,122 1,400 1,400 1,400 Total Refuse and Recycling Expenditures 1,382,640 1,579,829 1,700,201 1,675,172 1,726,108 Refuse Fund Detail Revenues and Expenditures
212

Page 364 of 499 ends

The Water Division is responsible for the operation,
maintenance, and improvement of the municipal
drinking water system serving over 14,000 people in
the City of McFarland. The Water Division is dedicated
to providing safe and reliable supply of high-quality
drinking water for its residential, commercial,
industrial, and institutional customers.

WATER
Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Enterprise Funds
FY 2025–26
213

Page 365 of 499 ends

Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Enterprise Funds
WATER
2024-2025 KEY ACCOMPLISHMENTS
2024-25 STRATEGIC ISSUES
FY 2025–26
Performed over 120 meter change outs and 50 Shut-off valve repairs throughout the city
Met all state mandated water quality testing and reporting Installed a reverse osmosis (RO) treatment facility at Browning Well to mitigate nitrates in the water.

Have maintained positive pressure throughout the system.

Repaired chlorine injection at storage tank.

Replaced valve at storage and Garlzoli.

Fixed acid injection at Garzoli Well and had the skid serviced..

Installed compressor at Well 6.

Performed Preventative Maintenance on Well 6
Manual water meter reads, and re-checks process is inefficient and time consuming.

Aging water meters needing continuous replacement
Increase in Water capacity needs compounding with new residential developments.

Well Sites and Storage tank have aging equipment needing major overhaul to maintain a consistent water system.

Annexation of 2,200 acres within the city and new developments will require more staff
New Capital Improvement Projects and treatment systems will require another qualified Water Operator in Distribution and Treatment. 214

Page 366 of 499 ends

Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Enterprise Funds
WATER
2025-26 SIGNIFICANT OPERATING

COST CHANGES
2025-26 OBJECTIVES & INITIATIVES
FY 2025–26
Upgrade Existing Water Well Sites and Storage Tank equipment.

Complete the Elmo Test Well and Begin Construction of the Production Well Grade certifications for Water operators and Supervisor.

Maintain constant Water Pressure throughout the City
Eliminate Staffing shortages and retain employees.

Perform Preventative Maintenance at Water Infrastructure Cost to perform major overhaul on water system will be substantial.

Increased cost of operating supplies and Reverse Osmosis operating cost Costly Preventative maintenance needed at all Well Sites and Storage 215

Page 367 of 499 ends

2022-23 2023-24 2024-25 2024-25 2025-26
Actual Actual Budgeted Projected Budget

REVENUES
Water Service Charges $1,842,501 $1,923,567 $2,019,087 $2,019,087 $2,255,666 Development Impact Fees 161,457 641,014 10,000 34,391 198,646 Grants/Intergovernmental - - 916,826 1,416,826 6,000,000 Other Revenues 42,638 235,905 298,126 298,126 230,000
Total Revenues 2,046,597 2,800,486 3,244,039 3,768,430 8,684,312

EXPENDITURES
Operating Costs 2,123,316 3,347,323 3,205,397 3,168,805 2,491,432 CIP Projects 63,415 - 1,397,195 1,397,195 8,358,000
Total Expenditures 2,186,731 3,347,323 4,602,592 4,566,000 10,849,432

OTHER SOURCES (USES)
Transfers In - - 276,000 276,000 -
Transfers Out (22,839) (251,163) (368,028) (338,014) (295,390) Expenditure Savings 49,243
Total Other Sources (Uses) (22,839) (251,163) (92,028) (62,014) (246,147) Sources Over (Under) Uses (162,974) (798,000) (1,450,582) (859,584) (2,411,267) FUND BALANCE, BEGINNING OF YEAR 8,792,609 8,629,635 7,831,635 7,831,635 6,972,051

FUND BALANCE, END OF YEAR
Restricted: 123 TCP Litigation Funds 5,838,571 5,838,571 5,838,571 5,838,571 3,838,571 Restricted: Development Impact Fees 161,457 641,014 10,000 44,391 243,037 Unrestricted Fund Balance 2,629,606 1,352,049 532,482 1,089,088 479,175 Total Fund Balance 8,629,635 7,831,635 6,381,053 6,972,051 4,560,784 Water Fund Revenues, Expenditures and Changes in Fund Balance 216

Page 368 of 499 ends

-
500,000
1,000,000
1,500,000
2,000,000
2,500,000
3,000,000
2022-23 Actual 2023-24 Actual 2024-25 Projection 2025-26 Budget Water Expenditures
Personnel Operating
-
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
7,000,000
8,000,000
9,000,000
10,000,000
2022-23 Actual 2023-24 Actual 2024-25 Projection 2025-26 Budget Water Revenues
217

Page 369 of 499 ends

Fund: 32 Division: 510 2022-23 2023-24 2024-25 2024-25 2025-26 Actual Actual Budgeted Projected Budget

REVENUES
Water
42150 Water Sales 1,842,501 1,923,567 2,019,087 2,019,087 2,255,666 42180 Finance Charges - 22,721 25,000 25,000 15,000
42290 Water Construction 300 150 10,000 10,000 10,000
42300 Connection Fees 161,157 640,864 - 24,391 188,646
42310 Penalty Fees 25 21,200 40,000 40,000 15,000
44050 State Grant - - 916,826 916,826 -
44050 State Grant - Brown Rd. Well Rep. - - - 500,000 6,000,000 48100 Interest Income 42,613 191,984 233,126 233,126 200,000 Revenues 2,046,597 2,800,486 3,244,039 3,768,430 8,684,312

EXPENDITURES
Water
50100 Salaries - Permanent Employees 339,277 486,536 559,789 559,789 685,818 50150 Wages - Temporary Employees 739 4,522 6,000 4,000 6,000 50200 Overtime 28,126 56,785 65,000 60,000 65,000
50300 Payroll Taxes 30,481 45,741 50,228 50,228 55,374
50350 Stipends - 5,338 - - -
50400 Retirement (401K) 29,141 46,699 56,518 56,518 67,170 50500 Health Insurance Premiums 95,921 94,638 77,904 77,904 94,661 50550 Dental/Vision Premiums 7,761 10,926 9,102 9,102 11,188 50600 Workers Compensation Insurance 28,414 40,024 46,504 46,504 56,953 50700 Life Insurance 504 641 515 515 667
50800 Auto Allowance 977 - - - -
51200 Bank Charges 3,141 2,932 10,000 2,000 10,000
51800 Clothing Allowance 1,894 5,955 9,200 8,000 9,200
52000 Conferences/Meetings/Travel 845 6 5,200 1,200 5,500 52200 Contract Services 116,535 58,375 61,985 10,000 15,000 52910 Buildings & Improvements (Capital) 2,209 - - - -
52910 Buildings & Improvements (Capital) - Garzoli Gen. 2,805 - 422,195 422,195 - 52910 Buildings & Improvements (Capital) - New Well Exp. - - 300,000 300,000 2,200,000 52910 Buildings & Imp. (Capital) - Brown.Rd Well Rep. - - 500,000 500,000 6,000,000 52940 Vehicles (Capital) 55,358 - 75,000 75,000 45,000
52950 Equipment - Other (Capital) 3,043 - 100,000 843,718 113,000 53000 Depreciation 477,385 471,774 - - -
53200 Dues & Subscriptions 2,886 4,633 5,000 4,200 5,000 53250 Permits & Certificates 3,215 28,190 30,000 17,500 30,000 53800 Equipment Rental 11,859 387,647 950,000 950,000 20,000 54000 Fuel 6,168 6,596 10,000 6,000 10,000
54400 Insurance - CSJV Rsk Mgmt. 43,293 52,865 67,921 67,921 76,370 54600 Interest Expense 104,924 52,902 69,719 69,719 65,561 55600 Postage 8,078 14,977 15,000 12,000 15,000
55800 Printing & Legal Notices 6,008 1,230 3,800 1,200 3,800 56000 Professional Services - Other 108,791 615,507 88,500 116,096 125,000 56050 Accounting/Auditing Services 33,686 19,401 20,800 19,548 20,800 56400 Repairs & Maint - Build & Equip 60,674 79,382 76,000 76,000 76,000 56400 Repairs & Maint. Building & Equip - Water Station 1,500 1,018 2,000 1,000 2,000 56410 Repairs & Maintenance- Equipment 70,769 62,195 74,400 90,000 95,732 56600 Repairs & Maintenance - Vehicle 6,048 7,822 12,800 12,800 12,800 56800 Safety Equipment 104 - - - 480
57200 Supplies - Office 3,671 3,747 4,952 8,000 8,000
57400 Supplies - Operating 85,321 143,387 130,000 156,000 150,000 57800 Telephone & Communications 6,895 7,616 7,500 9,000 10,000 58000 Utilities 376,007 510,107 555,600 555,600 555,600 58050 Utilities Other 3,251 25 3,500 500 3,500
58200 Water/Soil/Other Analysis 22,054 17,185 50,000 40,000 50,000 58900 Debt Principal (3,025) - 69,960 69,960 73,260
Expenditures 2,186,731 3,347,323 4,602,592 5,309,717 10,849,432 Water Fund Detail Revenues and Expenditures
218

Page 370 of 499 ends

PUBLIC TRANSPORTATION
Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Enterprise Funds
The mission of the City’s Dial-A-Ride service is to provide a safe and inclusive curb to curb personal and affordable transit service for individuals with disabilities and provides same day service to the general public of McFarland.

FY 2025–26
219

Page 371 of 499 ends

Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Enterprise Funds

PUBLIC TRANSPORTATION
2024-2025 KEY ACCOMPLISHMENTS
2024-25 STRATEGIC ISSUES
2025-26 OBJECTIVES & INITIATIVES
2025-26 SIGNIFICANT OPERATING COST

CHANGES
FY 2025–26
Provided on demand ride share services with 6 person van.

Unable to recruit 2nd Driver.

Unable to provide uninterrupted transportation service.

Increase in residential development will increase the need for Ride share and utilization of 18 person bus.

Purchase (2) Electric Vans
Fill position for Second Driver to ensure uninterrupted transportation services.

Eliminate Staffing shortages and retain employees.

Cost for Training of Staff to obtain GPPV
220

Page 372 of 499 ends

2022-23 2023-24 2024-25 2024-25 2025-26
Actual Actual Budgeted Projected Budget

REVENUES
Transit Service Charges $0 $0 $0 $0 $0
Grants/Intergovernmental 121,878 69,411 83,464 330,285 334,878 Other Revenues - - - - -
Total Revenues 121,878 69,411 83,464 330,285 334,878

EXPENDITURES
Operating Costs 120,915 140,842 178,247 165,347 252,812 CIP Projects (3,995) - 69,273 69,273 71,041
Total Expenditures 116,920 140,842 247,520 234,620 323,853

OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out (39,373) (14,823) (25,494) (22,852) (31,424) Expenditure Savings 20,399
Total Other Sources (Uses) (39,373) (14,823) (25,494) (22,852) (11,025) Sources Over (Under) Uses (34,416) (86,254) (189,550) 72,814 (0) FUND BALANCE, BEGINNING OF YEAR 47,856 13,440 (72,814) (72,814) (0) FUND BALANCE, END OF YEAR 13,440 (72,814) (262,364) (0) (0) Public Transportation Fund Revenues, Expenditures and Changes in Fund Balance 221

Page 373 of 499 ends

-
20,000
40,000
60,000
80,000
100,000
120,000
140,000
160,000
180,000
200,000
2022-23 Actual 2023-24 Actual 2024-25 Projection 2025-26 Budget Public Transportation Expenditures
Personnel Operating
-
50,000
100,000
150,000
200,000
250,000
300,000
350,000
400,000
2022-23 Actual 2023-24 Actual 2024-25 Projection 2025-26 Budget Public Transportation Revenues
222

Page 374 of 499 ends

Fund: 34 Division: 520 2022-23 2023-24 2024-25 2024-25 2025-26 Actual Actual Budgeted Projected Budget

REVENUES
Public Transportation
44050 State Grants 77,932 18,056 - 69,273 71,041
44100 Federal Grants 43,946 51,356 83,464 261,013 263,837 48100 Interest Income - 2,265 - 2,288 -
Public Transportation Revenues 121,878 71,676 83,464 332,574 334,878

EXPENDITURES
Public Transportation
50100 Salaries - Permanent Employees 23,478 38,059 74,750 74,750 118,169 50200 Overtime 196 141 1,000 3,000 4,000
50300 Payroll Taxes 2,027 3,293 6,558 6,558 9,643
50350 Stipends - - - - -
50400 Retirement 2,910 4,248 10,017 10,017 11,817
50500 Health Insurance Premiums 24,460 21,322 19,280 19,280 31,819 50550 Dental/Vision Premiums 1,868 2,169 1,852 1,852 3,887 50600 Workers Compensation Insurance 1,600 1,964 5,890 5,890 7,360 50700 Life Insurance 183 152 47 47 147
51800 Clothing Allowance 280 1,470 2,400 2,400 2,500
52910 Buildings & Imp.(Capital) - Transit Station (3,995) - 69,273 69,273 - 52940 Vehicles (Capital) - - - - 71,041
53000 Depreciation 33,022 33,022 - - -
53200 Dues & Subscriptions 182 198 600 500 600
53250 Permits & Certificates - - - - 1,500
54000 Fuel 7,603 8,054 17,000 10,000 17,000
54400 Insurance - CSJV Rsk Mgmt. 2,445 2,603 8,602 8,602 9,869 55800 Printing & Legal Notices 3,383 3,135 3,500 6,000 6,000 56000 Professional Services - Other 110 7,100 500 800 900 56050 Accounting/Auditing Services 11,229 6,426 8,000 8,000 8,000 56600 Repairs & Maintenance - Vehicle 4,248 6,205 15,000 5,000 15,000 56800 Safety Equipment - - - - 500
57200 Supplies - Office 203 307 650 650 1,000
57400 Supplies - Operating - - - - 500
57800 Telephone & Communications 1,488 973 2,600 2,000 2,600 Public Transportation Expenditures 116,920 140,842 247,520 234,620 323,853 Public Transportation Fund Detail Revenues and Expenditures 223

Page 375 of 499 ends

TRUST & AGENCY FUNDS
Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Trust & Agency Funds
FY 2025–26
224

Page 376 of 499 ends

MCFARLAND

IMPROVEMENT AUTHORITY
Preliminary Annual Operating Budget
Fiscal year 2025-2026 | Trust & Agency Funds
TThe McFarland Improvement Authority Fund is dedicated to managing the financial resources of the McFarland Improvement Authority (MIA).

Established under a joint agreement between the City of McFarland and the McFarland Parking Authority, the MIA is responsible for implementing improvement projects, such as infrastructure enhancements, in compliance with California's Government Code and the agreed-upon joint powers. This fund plays a significant role in supporting the city's infrastructure development.

FY 2025–26
225

Page 377 of 499 ends

2022-23 2023-24 2024-25 2024-25 2025-26
Actual Actual Budgeted Projected Budget

REVENUES
Other Revenues 381,062 460,177 319,177 387,591 2,815,727 Total Revenues 381,062 460,177 319,177 387,591 2,815,727

EXPENDITURES
Operating Costs 273,163 273,035 272,700 246,433 269,250 CIP Projects - - - - -
Total Expenditures 273,163 273,035 272,700 246,433 269,250

OTHER SOURCES (USES)
Transfers In 542,600 - - - -
Transfers Out - (9,883) (14,051) (12,853) (2,512,469)
Expenditure Savings
Total Other Sources (Uses) 542,600 (9,883) (14,051) (12,853) (2,512,469) Sources Over (Under) Uses 650,499 177,259 32,426 128,306 34,008 FUND BALANCE, BEGINNING OF YEAR 3,125,263 3,775,761 3,953,020 3,953,020 4,081,326 FUND BALANCE, END OF YEAR 3,775,761 3,953,020 3,985,446 4,081,326 4,115,334 McFarland Improvement Authority Fund Revenues, Expenditures and Changes in Fund Balance 226

Page 378 of 499 ends

McFarland City CouncilJune 11, 2025

McFarland City Council
June 11, 2025