Agenda packet — McFarland City Council, December 10, 2025 (part 1 of 2)

MCFARLAND CITY COUNCIL
McFarland Successor Agency, McFarland Public Finance Authority, McFarland Improvement Authority, McFarland Parking Authority Regular Meeting Notice and Agenda
Council Chambers
103 W. Sherwood Ave, Mcfarland, CA
Website: https://www.mcfarlandcity.org/
Wednesday, December 10, 2025
6:00 PM
SAUL AYON, Mayor
RICARDO CANO, Vice Mayor
MARTIN GUTIERREZ, Council Member
ANITA GONZALEZ, Council Member
MARÍA T. PÉREZ , Council Member
VIEW THE MEETING RECORDINGS ONLINE at www.mcfarlandcity.org/AgendaCenterRecordings will be available approximately one week following the meeting.

HOW TO SUBMIT PUBLIC COMMENTS: The meetings of the City Council and all municipal entities, commissions, and boards (“the City”) are open to the public. At regularly scheduled meetings, members of the public may address the city on any item listed on the agenda, or on any non-listed matter over which the city has jurisdiction. At special or emergency meetings, members of the public may only address the city on items listed on the agenda. There is a time limitation of two minutes per person. For any item that is not on the agenda and within the jurisdiction or interest of the city, please come to the podium at this time. The Brown Act does not permit any action or discussion on items not listed on the agenda. If you wish to speak regarding a scheduled agenda item, please come to the podium when the item number and subject matter are announced, and the mayor opens Public Comment on the item. When recognized, please begin by providing your name and address for the record (optional). Anyone wishing to submit written information at the meeting needs to furnish ten (10) copies to the City Clerk in advance to allow for distribution to City Council, staff, and the media.

Willful disruption of the meeting shall not be permitted. If the Mayor finds that there is in fact willful disruption of any City Council Meeting, he/she may order the disrupting parties out of the room and subsequently conduct the City’s business without them present.

PUBLIC ACCOMMODATIONS: The City of McFarland does not discriminate based on disability and complies with the provisions of the Americans with Disabilities Act (ADA). If you need special assistance to participate in this meeting, please contact the City Clerk’s Office at (661) 792-3091 at least 48 hours prior to the meeting to make reasonable arrangements to ensure accessibility to this meeting.

INTERPRETATION: If you need an interpretation of your communications to the City Council into English, please contact the City Clerk Department at 661-792-3091 ext. 2135 at least 48 hours prior to the meeting.

CALL TO ORDER: Mayor Saul Ayon
ROLL CALL:

Mayor/Chair, Saul Ayon

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Vice Mayor/Vice-Chair, Ricardo Cano
Council Member/Board Member, Martin Gutierrez
Council Member/Board Member, Anita Gonzalez
Council Member/Board Member, María T. Pérez
INVOCATION:

PLEDGE OF ALLEGIANCE:

APPROVE AGENDA AS TO FORM
FEATURED PET:

Is a feature that highlights a pet available for adoption from the McFarland Animal Shelter. ● Featured Pet Presented by Community Development Director Snyder

PRESENTATIONS, INTRODUCTIONS AND AWARDS

1. 2025 McFarland Christmas Parade Recap & Winner Acknowledgments

DEPARTMENTAL REPORTS
CONSENT AGENDA: The Consent Agenda consists of items that in staff’s opinion are routine and non-controversial. These items are approved in one motion unless a Council Member/ Board Member or Member from the Public requests to remove a particular item.

2. Approval of Expense Report in the Amount of $3,761,332.23 from 11/1/2025 to 11/28/2025.

3. Approval of Payroll Report for the Month of November 2025 in the Amount of $430,715.96.

4. Approval of November 12, 2025, Regular Meeting Minutes

5. Waive Full Reading and Adopt Ordinance No. 14-2025 AN ORDINANCE OF THE CITY OF MCFARLAND AMENDING CHAPTER 3.22 TO THE MCFARLAND MUNICIPAL CODE

6. Approval of Resolution No. 2025-152 A RESOLUTION OF THE CITY COUNCIL OF THE

CITY OF MCFARLAND RECITING THE FACT OF THE SPECIAL MUNICIPAL ELECTION HELD ON NOVEMBER 4, 2025 DECLARING THE RESULT AND SUCH OTHER

MATTERS AS PROVIDED BY LAW

7. Approval of Resolution No. 2025-153 A RESOLUTION OF THE CITY COUNCIL OF THE

CITY OF MCFARLAND AUTHORIZING CITY MANAGER TO EXECUTE AGREEMENTS

WITH THE CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION FOR

IMPLEMENTATION OF A LOCAL TRANSACTIONS AND USE TAX

8. Approval of Resolution No. 2025-154 A RESOLUTION OF CITY COUNCIL OF CITY OF

MCFARLAND AUTHORIZING EXAMINATION OF SALES OR TRANSACTIONS AND

USE TAXES RECORDS

9. Approval of Resolution No 2025-162 A RESOLUTION OF THE CITY COUNCIL OF THE

CITY OF MCFARLAND AMENDING MASTER SERVICES AGREEMENT WITH

HINDERLITER DE LLAMAS AND ASSOCIATES FOR TRANSACTIONS TAX AUDIT AND

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RELATED SERVICES.

10. APPROVAL OF TRAVEL EXPENSES EXCEEDING $500.00 FOR THE CITY COUNCIL TO ATTEND THE 2026 MAYORS AND COUNCIL MEMBERS ACADEMY, IN SACRAMENTO, CALIFORNIA FROM JANUARY 21-23, 2025

11. APPROVAL OF TRAVEL AND TRAINING EXPENSES EXCEEDING $500.00 PER TRIP

FOR THE CITY MANAGER AND FINANCE MANAGER TO ATTEND THE CALIFORNIA SOCIETY OF MUNICIPAL FINANCE OFFICERS (CSMFO) 2026 ANNUAL CONFERENCE ON FEBRUARY 24-27, 2026, IN PALM SPRINGS, CA.

12. Approval of Resolution No. 2025-159 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MCFARLAND APPROVING THE FINAL MAP FOR TRACT MAP NO. 7394 PHASE 2, CONTINGENT UPON THE RECEIPT OF REQUIRED IMPROVEMENT

BONDS, SUBDIVISION GUARANTEE, FINAL MAP, AND IMPROVEMENT AGREEMENT

AUTHORIZING THE CITY CLERK TO ENDORSE THE FINAL MAP, AND AUTHORIZING

THE CITY ENGINEER TO TRANSMIT SAME TO THE COUNTY CLERK'S OFFICE

13. APPROVAL OF TRAVEL AND TRAINING EXPENSES EXCEEDING $500.00 PER TRIP FOR CORPORAL GALVAN AND CORPORAL CAZARES TO ATTEND 80-HOUR

CRIMINAL INVESTIGATIONS COURSE AT THE STATE CENTER REGIONAL FACILITY AT FRESNO CITY COLLEGE IN CLOVIS, CALIFORNIA, FROM JANUARY 12 - 23, 2025

14. APPROVAL OF AMENDMENT NO. 4 TO MEMORANDUM OF UNDERSTANDING

BETWEEN ELECTRIC VEHICLE (EV) READY COMMUNITIES PHASE II- BLUEPRINT IMPLEMENTATION (GFO-19-603) SUBCONTRACTOR TO KERN COUNCIL OF GOVERNMENTS; CEC AGREEMENT GFO-20-010 WITH KERN COUNCIL OF

GOVERNMENTS

PUBLIC HEARINGS

15. Waive Full Reading and Introduce Ordinance No. 11-2025 AN ORDINANCE OF THE CITY OF MCFARLAND AMENDING MUNICIPAL CODE 2.16.070, 2.16.080 CONCERNING THE CITY MANAGER, AND 2.28.020 CONCERNING THE POLICE DEPARTMENT

ADMINISTRATIVE AGENDA

16. Approval of Resolution No. 2025-155 A RESOLUTION OF THE CITY COUNCIL OF THE

CITY OF MCFARLAND AUTHORIZING THE INITIATION OF THE PROCESS TO ADOPT

A CITY CHARTER PURSUANT TO CALIFORNIA GOVERNMENT CODE SECTION 34458 AND APPOINTING A CITIZEN ADVISORY COMMISSION

17. Approval of Resolution No. 2025-150 A RESOLUTION OF THE CITY COUNCIL OF THE

CITY OF MCFARLAND AWARDING A CONTRACT FOR INFORMATION TECHNOLOGY

MANAGED SERVICES TO TRIS TECHNOLOGY SOLUTIONS AND AUTHORIZING THE

CITY MANAGER TO EXECUTE THE AGREEMENT

18. Approval of Resolution No. 2025-151 A RESOLUTION OF THE CITY COUNCIL OF THE

CITY OF MCFARLAND APPROVING UPDATED PAY RANGES FOR SWORN POLICE

OFFICER POSITIONS AND AMENDING THE CITYWIDE SALARY SCHEDULE PUBLIC COMMENT: Members of the public wishing to address the Council about any item not on the agenda may do so at this time. Speakers are limited to two minutes for each person. Fifteen

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minutes total will be allowed for any one subject. Please state your name and address for the record prior to making a presentation.

COUNCIL COMMENTS

REPORTS FROM CITY COUNCIL ON COMMITTEE/SPECIAL DISTRICT MEETINGS a. Delano Mosquito Abatement District (DMAD)
COUNCIL STATEMENTS AND REPORTS:

On their own initiative, Council Members may make a brief announcement or a brief report on their own activities. In addition, Council Members may ask a question of staff or the public for clarification on any matter, provide a reference to staff or other resources for information. Alternatively, request staff to report to the City Council at a later meeting concerning any matter. Furthermore, the City Council, or any member thereof, may take action to direct staff to place a matter of business on a future agenda.

CLOSED SESSION

19. Public Employment (§ 54957) - Title: Chief of Police

ADJOURNMENT
This is to certify this agenda was posted at McFarland City Hall on December 5, 2025.

Erika De La Cruz, City Clerk
Diego Viramontes, City Manager
Next Meeting: Regular City Council December 24, 2025.

The City of McFarland does not discriminate based on disability and complies with the provisions of the Americans with Disabilities Act (ADA). If you need special assistance to participate in this meeting, please contact the City Clerk’s Office at (661) 792-3091 at least 48 hours prior to the meeting to make reasonable arrangements to ensure accessibility to this meeting. Special meeting needs hour change
All agenda item and/or supporting documentation is available for public review on the city website at www.mcfarlandcity.org and the office of the City Clerk of the City of McFarland, at 401 W, Kern Ave.

McFarland, CA 93250 during regular business hours of 8:00 am – 5:00 pm Monday through Friday, following the posting of the agenda. Any supporting documentation related to an agenda item for an open session of any regular meeting that is distributed after the agenda is posted and prior to the meeting will also be available for review at the same location and available at the meeting.

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CITY OF MCFARLAND ANIMAL SHELTER

PET OF THE WEEK
🐾Name: Rocky🐾Breed: Great Dane Mix🐾
🐾Age: Approx 1.5 yrs
🐾Sex: Male
🐾Description: Rocky is a very active puppy. Would love nothing more than to run around and be happy with his future family. 🐾 Adopt Don’t Shop!
McFarland Animal Shelter
12941 Melcher Rd, McFarland, CA 93250
Phone: (661) 792-2121 | cityofmcfarland.org
❤️Thank you for supporting McFarland’s shelter pets! ❤️

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12/1/2025 9:31:18 AM Page 1 of 25
Expense Approval Report
City of McFarland, CA By Vendor Name
Payment Dates 11/1/2025 - 11/28/2025
Vendor Name Payable Number Post Date Description (Item) Account Number Amount Vendor: AAA Services - AAA Services
AAA Services INV 167541 Semi Annual Servi…11/19/2025 INV 167541 Semi Annual Servi…01-185-52200-0000-1 371.72 Vendor AAA Services - AAA Services Total: 371.72
Vendor: ABC Health Professio - ABC Health Professionals, Inc ABC Health Professionals, Inc INV EM025069 J. Munoz DOT … 11/05/2025 INV EM025069 J. Munoz DOT … 34-520-56000-0000-1 78.00 ABC Health Professionals, Inc INV# EM025166 N. Chacon N… 11/12/2025 INV# EM025166 N. Chacon N… 30-500-56000-0000-1 60.00 ABC Health Professionals, Inc INV# EM025166 N. Chacon N… 11/12/2025 INV# EM025166 N. Chacon N… 32-510-56000-0000-1 60.00 Vendor ABC Health Professio - ABC Health Professionals, Inc Total: 198.00 Vendor: ADLERHORST INT. - ADLERHORST INTERNATIONAL LLC
ADLERHORST INTERNATIONAL…Inv. 123972 - K9 Monthly Off-S…11/05/2025 Inv. 123972 - K9 Monthly Off-S…01-150-56000-0000-1 292.00 Vendor ADLERHORST INT. - ADLERHORST INTERNATIONAL LLC Total: 292.00 Vendor: Advanced Data Storag - Advanced Data Storage, Inc.

Advanced Data Storage, Inc. INV 0225955 Service Console … 11/24/2025 INV 0225955 Service Console … 01-130-52200-0000-1 41.40 Advanced Data Storage, Inc. Inv. 0225956 Service Console … 11/24/2025 Inv. 0225956 Service Console … 01-150-52200-0000-1 20.70 Advanced Data Storage, Inc. Inv. 0225956 Service Console … 11/24/2025 Inv. 0225956 Service Console … 01-180-52200-0000-1 20.70 Vendor Advanced Data Storag - Advanced Data Storage, Inc. Total: 82.80 Vendor: Agape Nursery - Agape Nursery
Agape Nursery Sale POS 13397 Gopher Contr… 11/05/2025 Sale POS 13397 Gopher Contr… 20-200-57400-0000-1 445.94 Vendor Agape Nursery - Agape Nursery Total: 445.94
Vendor: Alexa Aguil - Alexa Aguil
Alexa Aguil Veteran's Hall Rental Deposit … 11/05/2025 Veteran's Hall Rental Deposit … 01-24000-0000-1 150.00 Vendor Alexa Aguil - Alexa Aguil Total: 150.00
Vendor: ALL AMERICAN - ALL AMERICAN UNIFORMS LLC
ALL AMERICAN UNIFORMS LLC Inv. 511 J. Navarro 11/19/2025 Inv. 511 J. Navarro (WO# 330… 01-150-51800-0000-1 103.91 Vendor ALL AMERICAN - ALL AMERICAN UNIFORMS LLC Total: 103.91 Vendor: Amazon Capital Servi - Amazon Capital Services, Inc.

Amazon Capital Services, Inc. INV #17X3-TNKM-WG3T Micr… 11/05/2025 INV #17X3-TNKM-WG3T Micr… 01-155-57400-0000-1 129.90 Amazon Capital Services, Inc. INV #1GMH-QXLP-4DJJ ACO T… 11/05/2025 INV #1GMH-QXLP-4DJJ ACO T… 01-155-57100-0000-1 131.50 Amazon Capital Services, Inc. INV 11LC-9GXP-YJ1W- COMM… 11/05/2025 INV 11LC-9GXP-YJ1W- COMM… 01-105-57100-2503-1 194.82 Amazon Capital Services, Inc. INV# 1H6P-WJ1J-DKYX Finance…11/05/2025 INV# 1H6P-WJ1J-DKYX Finance…01-115-57200-0000-1 13.80 Amazon Capital Services, Inc. INV# 1H6P-WJ1J-DKYX Finance…11/05/2025 INV# 1H6P-WJ1J-DKYX Finance…30-500-57200-0000-1 41.41 Amazon Capital Services, Inc. INV# 1H6P-WJ1J-DKYX Finance…11/05/2025 INV# 1H6P-WJ1J-DKYX Finance…31-505-57200-0000-1 41.42 Amazon Capital Services, Inc. INV# 1H6P-WJ1J-DKYX Finance…11/05/2025 INV# 1H6P-WJ1J-DKYX Finance…32-510-57200-0000-1 41.42 Amazon Capital Services, Inc. Inv. 1FJ1-GX3F-TJ6F Office Su… 11/05/2025 Inv. 1FJ1-GX3F-TJ6F Office Su… 01-150-57200-0000-1 46.50 Amazon Capital Services, Inc. Inv. 1TP3-1QFQ-LGDN Office … 11/05/2025 Inv. 1TP3-1QFQ-LGDN Office … 01-150-57200-0000-1 45.92 Amazon Capital Services, Inc. INV # 16FP-T3GK-LVLL Outdoo…11/12/2025 INV # 16FP-T3GK-LVLL Outdoo…01-190-57400-0000-1 304.20 Amazon Capital Services, Inc. INV #16Y7-XLM6-MR6T ACO S… 11/13/2025 INV #16Y7-XLM6-MR6T ACO S… 01-155-57200-0000-1 206.82 Amazon Capital Services, Inc. 1LHQ-HVJN-41LH 11/17/2025 INV # 1RXK-DWNV-J9NW Offi… 01-160-57200-0000-1 -129.88 Amazon Capital Services, Inc. INV #1HF6-7HDW-D6X1 ACO … 11/19/2025 INV #1HF6-7HDW-D6X1 ACO … 01-155-51800-0000-1 86.56 Amazon Capital Services, Inc. INV #1YPV-YWLC-HW4R ACO … 11/19/2025 INV #1YPV-YWLC-HW4R ACO … 01-155-57200-0000-1 53.35 Amazon Capital Services, Inc. INV 1FY1-DKJ-H1YH- Christmas…11/19/2025 INV 1FY1-DKJ-H1YH- Christmas…01-105-57100-2322-1 273.12 Amazon Capital Services, Inc. Inv. 1197-D11K-7WPR Office … 11/19/2025 Inv. 1197-D11K-7WPR Office … 01-150-57200-0000-1 277.87 Amazon Capital Services, Inc. Inv. 133T-QCC4-FNTW - Equi… 11/19/2025 Inv. 133T-QCC4-FNTW - Equi… 01-150-56410-0000-1 178.96 Amazon Capital Services, Inc. Inv. 14KR-W9C1-XY6L Office S… 11/19/2025 Inv. 14KR-W9C1-XY6L Office S… 01-150-57200-0000-1 27.05 Amazon Capital Services, Inc. Inv. 14WK-934R-1QGT Trunk o…11/19/2025 Inv. 14WK-934R-1QGT Trunk o…01-150-53500-8620-1 119.97 Amazon Capital Services, Inc. Inv. 1FVV-3D7H-GFG7 Office S…11/19/2025 Inv. 1FVV-3D7H-GFG7 Office S…01-150-57200-0000-1 84.75 Vendor Amazon Capital Servi - Amazon Capital Services, Inc. Total: 2,169.46 Vendor: American Fidelity - American Fidelity
American Fidelity INV0031548 11/13/2025 American Fidelity - Disability I…01-22700-0000-1 12.49 American Fidelity INV0031548 11/13/2025 American Fidelity - Disability I…30-22700-0000-1 12.49 American Fidelity INV0031548 11/13/2025 American Fidelity - Disability I…31-22700-0000-1 4.16 American Fidelity INV0031548 11/13/2025 American Fidelity - Disability I…32-22700-0000-1 12.51

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Expense Approval Report Payment Dates: 11/1/2025 - 11/28/2025 12/1/2025 9:31:18 AM Page 2 of 25
Vendor Name Payable Number Post Date Description (Item) Account Number Amount American Fidelity INV0031549 11/13/2025 Health FSA 01-22600-0000-1 11.55 American Fidelity INV0031549 11/13/2025 Health FSA 30-22600-0000-1 11.55 American Fidelity INV0031549 11/13/2025 Health FSA 31-22600-0000-1 3.85 American Fidelity INV0031549 11/13/2025 Health FSA 32-22600-0000-1 11.51 American Fidelity INV0031550 11/13/2025 Life 1 01-22900-0000-1 6.26 American Fidelity INV0031550 11/13/2025 Life 1 30-22900-0000-1 6.26 American Fidelity INV0031550 11/13/2025 Life 1 31-22900-0000-1 2.10 American Fidelity INV0031550 11/13/2025 Life 1 32-22900-0000-1 6.24 American Fidelity INV0031568 11/13/2025 American Fidelity Accident 1 01-22800-0000-1 19.34 American Fidelity INV0031569 11/13/2025 Life 1 01-22900-0000-1 9.81 American Fidelity INV0031570 11/13/2025 American Fidelity - Disability I…01-22700-0000-1 129.49 American Fidelity INV0031571 11/13/2025 Life 1 01-22900-0000-1 35.07 American Fidelity INV0031572 11/13/2025 Life 2 01-22900-0000-1 24.00 American Fidelity INV0031593 11/13/2025 Cancer 1 American Fidelity 01-22950-0000-1 13.53 American Fidelity INV0031608 11/13/2025 Health FSA 01-22600-0000-1 30.49 American Fidelity INV0031608 11/13/2025 Health FSA 30-22600-0000-1 63.33 American Fidelity INV0031608 11/13/2025 Health FSA 31-22600-0000-1 35.20 American Fidelity INV0031608 11/13/2025 Health FSA 32-22600-0000-1 63.28 American Fidelity INV0031609 11/13/2025 Life 1 01-22900-0000-1 7.30 American Fidelity INV0031609 11/13/2025 Life 1 30-22900-0000-1 10.95 American Fidelity INV0031609 11/13/2025 Life 1 32-22900-0000-1 10.94 American Fidelity INV0031610 11/13/2025 Life 2 01-22900-0000-1 4.59 American Fidelity INV0031610 11/13/2025 Life 2 30-22900-0000-1 6.88 American Fidelity INV0031610 11/13/2025 Life 2 32-22900-0000-1 6.87 American Fidelity INV0031614 11/13/2025 Cancer 1 American Fidelity 01-22950-0000-1 1.09 American Fidelity INV0031614 11/13/2025 Cancer 1 American Fidelity 30-22950-0000-1 1.63 American Fidelity INV0031614 11/13/2025 Cancer 1 American Fidelity 32-22950-0000-1 1.62 American Fidelity INV0031615 11/13/2025 Cancer 2* - American Fidelity … 01-22950-0000-1 2.18 American Fidelity INV0031615 11/13/2025 Cancer 2* - American Fidelity … 30-22950-0000-1 3.27 American Fidelity INV0031615 11/13/2025 Cancer 2* - American Fidelity … 32-22950-0000-1 3.26 American Fidelity INV0031633 11/26/2025 American Fidelity - Disability I…01-22700-0000-1 12.49 American Fidelity INV0031633 11/26/2025 American Fidelity - Disability I…30-22700-0000-1 12.49 American Fidelity INV0031633 11/26/2025 American Fidelity - Disability I…31-22700-0000-1 4.16 American Fidelity INV0031633 11/26/2025 American Fidelity - Disability I…32-22700-0000-1 12.51 American Fidelity INV0031634 11/26/2025 Health FSA 01-22600-0000-1 11.55 American Fidelity INV0031634 11/26/2025 Health FSA 30-22600-0000-1 11.55 American Fidelity INV0031634 11/26/2025 Health FSA 31-22600-0000-1 3.85 American Fidelity INV0031634 11/26/2025 Health FSA 32-22600-0000-1 11.51 American Fidelity INV0031635 11/26/2025 Life 1 01-22900-0000-1 6.26 American Fidelity INV0031635 11/26/2025 Life 1 30-22900-0000-1 6.26 American Fidelity INV0031635 11/26/2025 Life 1 31-22900-0000-1 2.10 American Fidelity INV0031635 11/26/2025 Life 1 32-22900-0000-1 6.24 American Fidelity INV0031652 11/26/2025 Health FSA 01-22600-0000-1 30.50 American Fidelity INV0031652 11/26/2025 Health FSA 30-22600-0000-1 63.32 American Fidelity INV0031652 11/26/2025 Health FSA 31-22600-0000-1 35.20 American Fidelity INV0031652 11/26/2025 Health FSA 32-22600-0000-1 63.28 American Fidelity INV0031653 11/26/2025 Life 1 01-22900-0000-1 7.30 American Fidelity INV0031653 11/26/2025 Life 1 30-22900-0000-1 10.96 American Fidelity INV0031653 11/26/2025 Life 1 32-22900-0000-1 10.93 American Fidelity INV0031654 11/26/2025 Life 2 01-22900-0000-1 4.59 American Fidelity INV0031654 11/26/2025 Life 2 30-22900-0000-1 6.88 American Fidelity INV0031654 11/26/2025 Life 2 32-22900-0000-1 6.87 American Fidelity INV0031658 11/26/2025 Cancer 1 American Fidelity 01-22950-0000-1 1.09 American Fidelity INV0031658 11/26/2025 Cancer 1 American Fidelity 30-22950-0000-1 1.63 American Fidelity INV0031658 11/26/2025 Cancer 1 American Fidelity 32-22950-0000-1 1.62 American Fidelity INV0031659 11/26/2025 Cancer 2* - American Fidelity … 01-22950-0000-1 2.18 American Fidelity INV0031659 11/26/2025 Cancer 2* - American Fidelity … 30-22950-0000-1 3.27 American Fidelity INV0031659 11/26/2025 Cancer 2* - American Fidelity … 32-22950-0000-1 3.26 American Fidelity INV0031669 11/26/2025 American Fidelity Accident 1 01-22800-0000-1 19.34 American Fidelity INV0031670 11/26/2025 Life 1 01-22900-0000-1 9.81

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Expense Approval Report Payment Dates: 11/1/2025 - 11/28/2025 12/1/2025 9:31:18 AM Page 3 of 25
Vendor Name Payable Number Post Date Description (Item) Account Number Amount American Fidelity INV0031671 11/26/2025 American Fidelity - Disability I…01-22700-0000-1 129.49 American Fidelity INV0031672 11/26/2025 Life 1 01-22900-0000-1 35.07 American Fidelity INV0031673 11/26/2025 Life 2 01-22900-0000-1 24.00 American Fidelity INV0031686 11/26/2025 Cancer 1 American Fidelity 01-22950-0000-1 13.53 Vendor American Fidelity - American Fidelity Total: 1,170.18 Vendor: American Office Solu - American Office Solutions, LLC American Office Solutions, LLC INV 25787 Prorated Coverage …11/12/2025 INV 25787 Prorated Coverage …01-310-52200-0000-1 24.00 American Office Solutions, LLC INV 25784 MPD Q2372 Engin… 11/13/2025 INV 25784 MPD Q2372 Engin… 01-310-52950-2609-1 900.00 American Office Solutions, LLC INV 25791 Prorated Coverage …11/13/2025 INV 25791 Prorated Coverage …01-310-52200-0000-1 93.01 American Office Solutions, LLC INV 25807 Service Labor Agre… 11/13/2025 INV 25807 Service Labor Agre… 01-310-52200-0000-1 3,600.00 American Office Solutions, LLC INV 25920 City Hall Travel Mil… 11/19/2025 INV 25920 City Hall Travel Mil… 01-310-52200-0000-1 100.00 American Office Solutions, LLC INV 25921 MPD Travel Mileag… 11/19/2025 INV 25921 MPD Travel Mileag… 01-310-52200-0000-1 200.00 American Office Solutions, LLC INV 25922 MPD Power Strip E… 11/19/2025 INV 25922 MPD Power Strip E… 01-150-57200-0000-1 6.46 Vendor American Office Solu - American Office Solutions, LLC Total: 4,923.47 Vendor: Arredondo Automotive - Arredondo Automotive Group Arredondo Automotive Group Inv. 307429 Unit 46 -Oil Chan… 11/05/2025 Inv. 307429 Unit 46 -Oil Chan… 01-150-56600-0000-1 120.81 Arredondo Automotive Group Inv. 307880 Unit 60 - Oil Chan… 11/19/2025 Inv. 307880 Unit 60 - Oil Chan… 01-150-56600-0000-1 95.86 Arredondo Automotive Group Inv. 307909 Unit 58 - Oil Chan… 11/19/2025 Inv. 307909 Unit 58 - Oil Chan… 01-150-56600-0000-1 96.03 Arredondo Automotive Group Inv. 307471 Unit 53 - Oil Chan… 11/24/2025 Inv. 307471 Unit 53 - Oil Chan… 01-150-56600-0000-1 1,666.36 Vendor Arredondo Automotive - Arredondo Automotive Group Total: 1,979.06 Vendor: att mobility - AT&T Mobility National Accounts LLC AT&T Mobility National Accou…Inv. 593267 Communication S… 11/19/2025 Inv. 593267 Communication S… 01-150-57800-0000-1 145.00 Vendor att mobility - AT&T Mobility National Accounts LLC Total: 145.00 Vendor: At&t Mobility - At&t Mobility
At&t Mobility AT&T November 2025 Monthl…11/13/2025 AT&T November 2025 Monthl…01-110-57800-0000-1 9.59 At&t Mobility AT&T November 2025 Monthl…11/13/2025 AT&T November 2025 Monthl…01-111-57800-0000-1 34.39 At&t Mobility AT&T November 2025 Monthl…11/13/2025 AT&T November 2025 Monthl…01-112-57800-0000-1 26.47 At&t Mobility AT&T November 2025 Monthl…11/13/2025 AT&T November 2025 Monthl…01-115-57800-0000-1 26.35 At&t Mobility AT&T November 2025 Monthl…11/13/2025 AT&T November 2025 Monthl…01-140-57800-0000-1 21.30 At&t Mobility AT&T November 2025 Monthl…11/13/2025 AT&T November 2025 Monthl…01-160-57800-0000-1 85.78 At&t Mobility AT&T November 2025 Monthl…11/13/2025 AT&T November 2025 Monthl…01-165-57800-0000-1 21.49 At&t Mobility AT&T November 2025 Monthl…11/13/2025 AT&T November 2025 Monthl…01-175-57800-0000-1 18.26 At&t Mobility AT&T November 2025 Monthl…11/13/2025 AT&T November 2025 Monthl…30-500-57800-0000-1 144.41 At&t Mobility AT&T November 2025 Monthl…11/13/2025 AT&T November 2025 Monthl…31-505-57800-0000-1 24.77 At&t Mobility AT&T November 2025 Monthl…11/13/2025 AT&T November 2025 Monthl…32-510-57800-0000-1 144.41 At&t Mobility AT&T November 2025 Monthl…11/13/2025 AT&T November 2025 Monthl…01-180-57800-0000-1 47.15 At&t Mobility AT&T November 2025 Monthl…11/13/2025 AT&T November 2025 Monthl…20-200-57800-0000-1 15.72 At&t Mobility AT&T November 2025 Monthl…11/13/2025 AT&T November 2025 Monthl…30-500-57800-0000-1 202.27 At&t Mobility AT&T November 2025 Monthl…11/13/2025 AT&T November 2025 Monthl…31-505-57800-0000-1 13.47 At&t Mobility AT&T November 2025 Monthl…11/13/2025 AT&T November 2025 Monthl…32-510-57800-0000-1 152.32 At&t Mobility AT&T November 2025 Monthl…11/13/2025 AT&T November 2025 Monthl…34-520-57800-0000-1 49.38 Vendor At&t Mobility - At&t Mobility Total: 1,037.53
Vendor: Auto Zone - Auto Zone
Auto Zone INV 06270202254 Transit Van… 11/05/2025 INV 06270202254 Transit Van… 34-520-56600-0000-1 45.31 Auto Zone INV06270206386 Water Oil C… 11/05/2025 INV06270206386 Water Oil C… 32-510-56600-0000-1 47.48 Auto Zone Inv. 06270018626 Durablast … 11/12/2025 Inv. 06270018626 Durablast … 01-155-56600-0000-1 188.18 Auto Zone Inv. 06270124806 Duralast T… 11/12/2025 Inv. 06270124806 Duralast T… 01-150-56400-0000-1 81.49 Auto Zone Inv. 06270196911 Duralast Ba…11/12/2025 Inv. 06270196911 Duralast Ba…01-150-56600-0000-1 254.21 Auto Zone Inv. 06270197837 Duralast Ba…11/12/2025 Inv. 06270197837 Duralast Ba…01-150-56600-0000-1 160.60 Auto Zone Inv. 06270201391 Unit 48 Wi… 11/12/2025 Inv. 06270201391 Unit 48 Wi… 01-150-56600-0000-1 68.07 Auto Zone Inv. 06270209680 Tire Repair 11/12/2025 Inv. 06270209680 Tire Repair 01-150-56600-0000-1 13.64 Auto Zone INV 06270022238 PW Battery… 11/19/2025 INV 06270022238 PW Battery… 01-180-56600-0000-1 139.47 Auto Zone INV 06270042119 Water Vehic…11/19/2025 INV 06270042119 Water Vehic…32-510-56600-0000-1 23.85 Auto Zone INV 06270069003 Water Vehic…11/19/2025 INV 06270069003 Water Vehic…32-510-56600-0000-1 7.13 Auto Zone INV 06270086949 Streets Veh… 11/19/2025 INV 06270086949 Streets Veh… 01-180-56600-0000-1 52.07 Auto Zone INV 06270087882 Transit Oil … 11/19/2025 INV 06270087882 Transit Oil … 34-520-56600-0000-1 8.56 Auto Zone INV 06270210002 Chevy 1500…11/19/2025 INV 06270210002 Chevy 1500…20-200-56700-0000-1 43.91

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Vendor Name Payable Number Post Date Description (Item) Account Number Amount Auto Zone INV 06270210008 Operating S…11/19/2025 INV 06270210008 Operating S…34-520-57400-0000-1 40.93 Vendor Auto Zone - Auto Zone Total: 1,174.90
Vendor: BHT Engineering, Inc - BHT Engineering, Inc.

BHT Engineering, Inc. INV MC25-1118 Job25607 Gar…11/20/2025 INV MC25-118Job25607 Garzo…25-000-52960-2519-1 18,155.00 BHT Engineering, Inc. INV MC25-113 Job24606 W Ke…11/20/2025 INV MC25-113 Job24606 W Ke…25-000-52960-2401-1 1,302.50 BHT Engineering, Inc. INV MC25-115 Job25604 2025…11/20/2025 INV MC25-115 Job#25604 20… 25-000-52960-2306-1 1,099.23 BHT Engineering, Inc. INV MC25-115 Job25604 2025…11/20/2025 INV MC25-115 Job#25604 20… 25-000-52960-2318-1 1,099.23 BHT Engineering, Inc. INV MC25-115 Job25604 2025…11/20/2025 INV MC25-115 Job#25604 20… 25-000-52960-2401-1 1,099.23 BHT Engineering, Inc. INV MC25-115 Job25604 2025…11/20/2025 INV MC25-115 Job#25604 20… 25-000-52960-2403-1 1,099.23 BHT Engineering, Inc. INV MC25-115 Job25604 2025…11/20/2025 INV MC25-115 Job#25604 20… 25-000-52960-2508-1 1,099.23 BHT Engineering, Inc. INV MC25-115 Job25604 2025…11/20/2025 INV MC25-115 Job#25604 20… 25-000-52960-2509-1 1,099.23 BHT Engineering, Inc. INV MC25-115 Job25604 2025…11/20/2025 INV MC25-115 Job#25604 20… 25-000-52960-2510-1 1,099.23 BHT Engineering, Inc. INV MC25-115 Job25604 2025…11/20/2025 INV MC25-115 Job#25604 20… 25-000-52960-2511-1 1,099.23 BHT Engineering, Inc. INV MC25-115 Job25604 2025…11/20/2025 INV MC25-115 Job#25604 20… 25-000-52960-2512-1 1,099.23 BHT Engineering, Inc. INV MC25-115 Job25604 2025…11/20/2025 INV MC25-115 Job#25604 20… 25-000-52960-2513-1 1,099.23 BHT Engineering, Inc. INV MC25-115 Job25604 2025…11/20/2025 INV MC25-115 Job#25604 20… 25-000-52960-2514-1 1,099.23 BHT Engineering, Inc. INV MC25-115 Job25604 2025…11/20/2025 INV MC25-115 Job#25604 20… 25-000-52960-2603-1 1,104.47 BHT Engineering, Inc. INV MC25-116 Job 25605 HSIP…11/20/2025 INV MC25-116 Job 25605 HSIP…25-000-52960-2605-1 4,947.50 BHT Engineering, Inc. INV MC25-117 Job25606 2025…11/20/2025 INV MC25-117 Job25606 2025…25-000-52960-7660-1 4,837.50 BHT Engineering, Inc. INV MC25-120 Job 24600.09 T…11/20/2025 INV MC25-120 Job 24600.09 T…01-140-56000-0000-1 2,345.00 BHT Engineering, Inc. INV MC25-121 Job 24600.10 T…11/20/2025 INV MC25-121 Job 24600.10 T…01-140-56000-0000-1 1,335.00 Vendor BHT Engineering, Inc - BHT Engineering, Inc. Total: 46,118.50 Vendor: Boot Barn - Boot Barn Inc.

Boot Barn Inc. FY25-26 Boot Allow-G. Cortez …11/05/2025 FY25-26 Boot Allow-G. Cortez …01-180-51800-0000-1 150.00 Boot Barn Inc. FY25-26 Boot Allow-G. Cortez …11/05/2025 FY25-26 Boot Allow-G. Cortez …20-200-51800-0000-1 50.00 Vendor Boot Barn - Boot Barn Inc. Total: 200.00
Vendor: BraxBro, Inc. - BraxBro, Inc.

BraxBro, Inc. INV 1680 Browning Well RO S… 11/05/2025 INV 1680 Browning Well RO S… 32-510-56000-0000-1 1,000.00 BraxBro, Inc. INV 1684 Software, SCADA & … 11/24/2025 INV 1684 Software, SCADA & … 32-510-56000-0000-1 1,110.00 BraxBro, Inc. INV 1687 SCADA & PLC Engine…11/24/2025 INV 1687 SCADA & PLC Engine…32-510-56000-0000-1 555.00 Vendor BraxBro, Inc. - BraxBro, Inc. Total: 2,665.00
Vendor: Brenntag - Brenntag Pacific Inc.

Brenntag Pacific Inc. INV BPI552241 Garzoli Well C… 11/05/2025 INV BPI552241 Garzoli Well C… 32-510-58200-0000-1 2,440.33 Brenntag Pacific Inc. INV BPI562237 Garzoli Well C… 11/24/2025 INV BPI562237 Garzoli Well C… 32-510-58200-0000-1 2,137.28 Vendor Brenntag - Brenntag Pacific Inc. Total: 4,577.61 Vendor: brian smith - Brian M Smith
Brian M Smith Peer Support Prog-Martial Iss… 11/25/2025 Peer Support Prog-Martial Iss… 01-150-52200-0000-1 5,700.00 Vendor brian smith - Brian M Smith Total: 5,700.00
Vendor: Brink's Capital LLC - Brink's Capital LLC
Brink's Capital LLC INV0031629 11/18/2025 INV 5073767 Billing Period11/…01-130-51200-0000-1 170.53 Brink's Capital LLC INV0031629 11/18/2025 INV 5073767 Billing Period11/…30-500-51200-0000-1 170.54 Brink's Capital LLC INV0031629 11/18/2025 INV 5073767 Billing Period11/…31-505-51200-0000-1 170.54 Brink's Capital LLC INV0031629 11/18/2025 INV 5073767 Billing Period11/…32-510-51200-0000-1 170.54 Vendor Brink's Capital LLC - Brink's Capital LLC Total: 682.15 Vendor: BSK ASSOCIATES - BSK ASSOCIATES
BSK ASSOCIATES INVBI03486 WWTP BOD & TSS…11/12/2025 INVBI03486 WWTP BOD & TSS…30-500-58200-0000-1 150.00 Vendor BSK ASSOCIATES - BSK ASSOCIATES Total: 150.00
Vendor: CA Department of Jus - CA Department of Justice CA Department of Justice Inv. 004304 Live Scan 11/19/2025 Inv. 004304 Live Scan - 3rd Pa…01-150-56000-0000-1 32.00 CA Department of Justice Inv. 004304 Live Scan 11/19/2025 Inv. 004304 Live Scan - Mobile…32-510-56000-0000-1 64.00 Vendor CA Department of Jus - CA Department of Justice Total: 96.00 Vendor: CALCLEAN - Cal Clean LLC
Cal Clean LLC INV 0000460 Cal Clean City Co…11/19/2025 INV 0000460 Cal Clean City Co…01-190-52200-0000-1 280.00 Cal Clean LLC INV 0000461 Cal Clean Animal…11/19/2025 INV 0000461 Cal Clean Animal…01-155-52200-0000-1 200.00 Cal Clean LLC INV 0000461 Cal Clean Animal…11/19/2025 INV 0000461 Cal Clean Animal…30-500-52200-0000-1 200.00 Cal Clean LLC INV 0000462 Cal Clean Service…11/19/2025 INV 0000462 Cal Clean Service…01-190-52200-0000-1 920.00 Vendor CALCLEAN - Cal Clean LLC Total: 1,600.00

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Vendor Name Payable Number Post Date Description (Item) Account Number Amount Vendor: Cintas - Cintas Corporation No.3
Cintas Corporation No.3 INV 4248462232 PW Laundry … 11/05/2025 INV 4248462232 PW Laundry … 01-180-51800-0000-1 206.43 Cintas Corporation No.3 INV 4248462232 PW Laundry … 11/05/2025 INV 4248462232 PW Laundry … 01-190-51800-0000-1 33.70 Cintas Corporation No.3 INV 4248462232 PW Laundry … 11/05/2025 INV 4248462232 PW Laundry … 20-200-51800-0000-1 57.84 Cintas Corporation No.3 INV 4248462232 PW Laundry … 11/05/2025 INV 4248462232 PW Laundry … 30-500-51800-0000-1 104.39 Cintas Corporation No.3 INV 4248462232 PW Laundry … 11/05/2025 INV 4248462232 PW Laundry … 32-510-51800-0000-1 104.39 Cintas Corporation No.3 INV 4248462232 PW Laundry … 11/05/2025 INV 4248462232 PW Laundry … 32-510-57400-0000-1 9.96 Cintas Corporation No.3 Inv. 5301541406 - AED PD 11/12/2025 Inv. 5301541406 - AED PD 01-150-56000-0000-1 142.45 Vendor Cintas - Cintas Corporation No.3 Total: 659.16
Vendor: Cipriano Ponce - Cipriano Ponce
Cipriano Ponce Veteran's Hall Rental Deposit … 11/05/2025 Veteran's Hall Rental Deposit … 01-24000-0000-1 500.00 Vendor Cipriano Ponce - Cipriano Ponce Total: 500.00
Vendor: MCF Petty Cash - City of McFarland - Petty Cash City of McFarland - Petty Cash Petty Cash Req-AP Stamps-Pit… 11/19/2025 Petty Cash Req-AP Stamps-Pit… 01-115-55600-0000-1 156.00 Vendor MCF Petty Cash - City of McFarland - Petty Cash Total: 156.00 Vendor: CITY OF SHAFTER - CITY OF SHAFTER
CITY OF SHAFTER KC Fire Services Reimbursment…11/24/2025 KC Fire Services Reimbursment…01-130-52700-0000-1 5,114.72 Vendor CITY OF SHAFTER - CITY OF SHAFTER Total: 5,114.72 Vendor: CivicPlus - CivicPlus LLC
CivicPlus LLC INV 355184 Ordiance Supple… 11/24/2025 INV 355184 Ordiance Supple… 01-111-52200-0000-1 2,389.12 Vendor CivicPlus - CivicPlus LLC Total: 2,389.12
Vendor: CLA - CLIFTONLARSONALLEN LLP
CLIFTONLARSONALLEN LLP INV L251709021 ACFR Audit 1… 11/20/2025 INV L251709021 ACFR Audit 1… 01-130-56050-0000-1 764.40 CLIFTONLARSONALLEN LLP INV L251709021 ACFR Audit 1… 11/20/2025 INV L251709021 ACFR Audit 1… 30-500-56050-0000-1 764.40 CLIFTONLARSONALLEN LLP INV L251709021 ACFR Audit 1… 11/20/2025 INV L251709021 ACFR Audit 1… 31-505-56050-0000-1 352.80 CLIFTONLARSONALLEN LLP INV L251709021 ACFR Audit 1… 11/20/2025 INV L251709021 ACFR Audit 1… 32-510-56050-0000-1 793.80 CLIFTONLARSONALLEN LLP INV L251709021 ACFR Audit 1… 11/20/2025 INV L251709021 ACFR Audit 1… 34-520-56050-0000-1 264.60 Vendor CLA - CLIFTONLARSONALLEN LLP Total: 2,940.00
Vendor: Core & Main LP - Core & Main LP
Core & Main LP INV X927489 Water Dept. Mai…11/05/2025 INV X927489 Water Dept. Mai…32-510-56410-0000-1 326.92 Core & Main LP INV Y011348 Water Dept. Br… 11/05/2025 INV Y011348 Water Dept. Br… 32-510-56410-0000-1 51.85 Core & Main LP INV Y038790 Water Dept. Part…11/05/2025 INV Y038790 Water Dept. 10/… 32-510-56410-0000-1 56.31 Core & Main LP INV Y073121 Water Dept. Me… 11/13/2025 INV Y073121 Water Dept. Me… 32-510-56410-0000-1 1,281.18 Core & Main LP INV Y073130 Water Dept. Me… 11/13/2025 INV Y073121 Water Dept. Me… 32-510-56410-0000-1 445.88 Vendor Core & Main LP - Core & Main LP Total: 2,162.14
Vendor: Cornerstone Engineer - Cornerstone Engineering Inc.

Cornerstone Engineering Inc. INV #44300 -Laserfiche Recor… 11/19/2025 INV #44264 -Laserfiche Recor… 01-111-52930-2602-1 316.00 Cornerstone Engineering Inc. INV #44300 -Laserfiche Recor… 11/20/2025 INV #44300 -Laserfiche Recor… 01-111-52930-2602-1 2,557.97 Vendor Cornerstone Engineer - Cornerstone Engineering Inc. Total: 2,873.97 Vendor: KCPW - County of Kern Public Works
County of Kern Public Works Ticket 92036336 Green Waste…11/24/2025 Ticket 92036336 Green Waste…20-200-52200-0000-1 220.58 County of Kern Public Works Ticket 92036415 Municipal W…11/24/2025 Ticket 92036415 Municipal W…01-180-52200-0000-1 176.87 County of Kern Public Works Ticket 92037965 Green Waste…11/24/2025 Ticket 92037965 Green Waste…20-200-52200-0000-1 99.53 County of Kern Public Works Ticket 92038334 Green Waste…11/24/2025 Ticket 92038334 Green Waste…20-200-52200-0000-1 368.53 County of Kern Public Works Ticket 92039301 Green Waste…11/24/2025 Ticket 92039301 Green Waste…20-200-52200-0000-1 989.25 Vendor KCPW - County of Kern Public Works Total: 1,854.76 Vendor: CSG Consultants, Inc - CSG Consultants, Inc.

CSG Consultants, Inc. INV #B251488 Plan review ser… 11/19/2025 INV #B251488 Plan review ser… 01-160-51400-0000-1 1,065.00 Vendor CSG Consultants, Inc - CSG Consultants, Inc. Total: 1,065.00 Vendor: Data Ticket, Inc - Data Ticket, Inc
Data Ticket, Inc INV #082025 Code August bill …11/19/2025 INV #082025 Code August bill …01-165-53200-0000-1 100.00 Data Ticket, Inc INV #102025 Code October bill…11/19/2025 INV #102025 Code October bill…01-165-53200-0000-1 100.00 Data Ticket, Inc INV #183662 Animal August bil…11/19/2025 INV #183662 Animal August bil…01-155-53200-0000-1 100.00 Data Ticket, Inc INV #186107 Animal October … 11/19/2025 INV #186107 Animal October … 01-155-53200-0000-1 100.00 Vendor Data Ticket, Inc - Data Ticket, Inc Total: 400.00 Vendor: De Lage Landen - De Lage Landen Financial Services Inc De Lage Landen Financial Serv… INV 591980781 10/21/2025 5… 11/05/2025 INV 591980781 10/21/2025 5… 01-130-52200-0000-1 5.90

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Vendor Name Payable Number Post Date Description (Item) Account Number Amount De Lage Landen Financial Serv… INV 592813909 10/25/25 500… 11/05/2025 INV 592813909 10/25/25 500… 01-130-52200-0000-1 57.84 De Lage Landen Financial Serv… Inv. 592680230 10/21/2025 5… 11/05/2025 Inv. 592680230 10/21/2025 5… 01-150-52200-0000-1 5.68 De Lage Landen Financial Serv… Inv. 592813642 10/25/2025 5… 11/05/2025 Inv. 592813642 10/25/2025 5… 01-150-52200-0000-1 37.97 De Lage Landen Financial Serv… Inv. 592814006 10/25/2025 5… 11/05/2025 Inv. 592814006 10/25/2025 5… 01-150-52200-0000-1 80.61 De Lage Landen Financial Serv… Inv.592680149 10/21/2025 5… 11/05/2025 Inv. 592680149 10/21/2025 5… 01-150-52200-0000-1 6.98 De Lage Landen Financial Serv… Inv. 592935465 11/06/2025 5… 11/12/2025 Inv. 592935465 11/06/2025 5… 01-150-52200-0000-1 146.62 De Lage Landen Financial Serv… Inv. 592935797 11/06/2025 5… 11/12/2025 Inv. 592935797 11/06/2025 5… 01-150-52200-0000-1 119.34 De Lage Landen Financial Serv… Inv. 593018738 11/06/2025 5… 11/13/2025 Inv. 593018738 11/06/2025 5… 01-140-52200-0000-1 67.63 De Lage Landen Financial Serv… Inv. 593018738 11/06/2025 5… 11/13/2025 Inv. 593018738 11/06/2025 5… 01-180-52200-0000-1 67.63 De Lage Landen Financial Serv… INV 592729259 11/15/2025 5… 11/19/2025 INV 592729259 11/15/2025 5… 01-140-52200-0000-1 3.22 De Lage Landen Financial Serv… INV 592729259 11/15/2025 5… 11/19/2025 INV 592729259 11/15/2025 5… 01-180-52200-0000-1 3.22 De Lage Landen Financial Serv… INV 592935727 11/06/2025 5… 11/19/2025 INV 592935727 11/06/2025 5… 01-130-52200-0000-1 117.99 De Lage Landen Financial Serv… INV 592935727 11/06/2025 5… 11/19/2025 INV 592935727 Late Fees 01-130-52200-0000-1 5.90 Vendor De Lage Landen - De Lage Landen Financial Services Inc Total: 726.53 Vendor: Dee Jaspar - Dee Jaspar & Associates, Inc
Dee Jaspar & Associates, Inc INV 25-01030 General Fund P… 11/13/2025 INV 25-01030 General Fund P… 32-510-56000-0000-1 633.00 Dee Jaspar & Associates, Inc INV 25-01031 Elmo Well Proje…11/13/2025 INV 25-01031 Elmo Well Proje…32-510-52910-2532-1 13,200.16 Vendor Dee Jaspar - Dee Jaspar & Associates, Inc Total: 13,833.16 Vendor: Delano Veterinary - Delano Veterinary
Delano Veterinary INV #26870 Vet visit for Sadie …11/05/2025 INV #26870 Vet visit for Sadie …01-155-51150-0000-1 305.28 Delano Veterinary INV #27025 Vet visit for 4 dogs…11/12/2025 INV #27025 Vet visit for 4 dogs…01-155-51150-0000-1 167.21 Delano Veterinary INV #27072 Chico, Sadie, Skye… 11/12/2025 INV #27072 Chico, Sadie, Skye… 01-155-51150-0000-1 35.45 Delano Veterinary INV #27146 Vet visit for stray … 11/13/2025 INV #27146 Vet visit for stray … 01-155-51150-0000-1 278.40 Delano Veterinary INV #27293 Vet visit for Peso,… 11/13/2025 INV #27293 Vet visit for Peso,… 01-155-51150-0000-1 76.74 Delano Veterinary INV #27727 Vet visit for stray … 11/21/2025 INV #27727 Vet visit for stray … 01-155-51150-0000-1 144.69 Vendor Delano Veterinary - Delano Veterinary Total: 1,007.77 Vendor: DOM Solar - DOM Solar Lessor LTD.

DOM Solar Lessor LTD. INV 39131022 Oct. 2025 Mon… 11/13/2025 INV 39131022 Oct. 2025 Mon… 32-510-58000-0000-1 -1,564.86 DOM Solar Lessor LTD. INV 39131022 Oct. 2025 Mon… 11/13/2025 INV 39131022 Oct. 2025 Mon… 32-510-58000-0000-1 6,344.94 Vendor DOM Solar - DOM Solar Lessor LTD. Total: 4,780.08 Vendor: EDD - EDD
EDD INV0031561 11/13/2025 State Income Tax Withholding 01-22200-0000-1 926.52 EDD INV0031561 11/13/2025 State Income Tax Withholding 20-22200-0000-1 59.06 EDD INV0031561 11/13/2025 State Income Tax Withholding 30-22200-0000-1 202.93 EDD INV0031561 11/13/2025 State Income Tax Withholding 31-22200-0000-1 50.65 EDD INV0031561 11/13/2025 State Income Tax Withholding 32-22200-0000-1 203.88 EDD INV0031561 11/13/2025 State Income Tax Withholding 34-22200-0000-1 53.90 EDD INV0031562 11/13/2025 SDI - State Disability Insurance 01-22200-0000-1 480.08 EDD INV0031562 11/13/2025 SDI - State Disability Insurance 20-22200-0000-1 41.55 EDD INV0031562 11/13/2025 SDI - State Disability Insurance 30-22200-0000-1 182.24 EDD INV0031562 11/13/2025 SDI - State Disability Insurance 31-22200-0000-1 36.59 EDD INV0031562 11/13/2025 SDI - State Disability Insurance 32-22200-0000-1 182.71 EDD INV0031562 11/13/2025 SDI - State Disability Insurance 34-22200-0000-1 23.30 EDD INV0031563 11/13/2025 State Unemployment Insuran… 01-22250-0000-1 11.72 EDD INV0031563 11/13/2025 State Unemployment Insuran… 30-22250-0000-1 62.99 EDD INV0031563 11/13/2025 State Unemployment Insuran… 32-22250-0000-1 62.98 EDD INV0031564 11/13/2025 Employment Training Tax 01-22275-0000-1 0.27 EDD INV0031564 11/13/2025 Employment Training Tax 30-22275-0000-1 1.47 EDD INV0031564 11/13/2025 Employment Training Tax 32-22275-0000-1 1.46 EDD INV0031596 11/13/2025 State Income Tax Withholding 01-22200-0000-1 3,965.58 EDD INV0031597 11/13/2025 SDI - State Disability Insurance 01-22200-0000-1 1,063.67 EDD INV0031598 11/13/2025 State Unemployment Insuran… 01-22250-0000-1 141.63 EDD INV0031599 11/13/2025 Employment Training Tax 01-22275-0000-1 3.29 EDD INV0031603 11/13/2025 State Income Tax Withholding 01-22200-0000-1 502.87 EDD INV0031603 11/13/2025 State Income Tax Withholding 20-22200-0000-1 5.73 EDD INV0031603 11/13/2025 State Income Tax Withholding 30-22200-0000-1 22.04 EDD INV0031603 11/13/2025 State Income Tax Withholding 32-22200-0000-1 22.03 EDD INV0031604 11/13/2025 SDI - State Disability Insurance 01-22200-0000-1 108.87 EDD INV0031604 11/13/2025 SDI - State Disability Insurance 20-22200-0000-1 5.00

Page 12 of 321 ends

Expense Approval Report Payment Dates: 11/1/2025 - 11/28/2025 12/1/2025 9:31:18 AM Page 7 of 25
Vendor Name Payable Number Post Date Description (Item) Account Number Amount EDD INV0031604 11/13/2025 SDI - State Disability Insurance 30-22200-0000-1 14.42 EDD INV0031604 11/13/2025 SDI - State Disability Insurance 32-22200-0000-1 14.41 EDD INV0031618 11/13/2025 State Income Tax Withholding 01-22200-0000-1 539.00 EDD INV0031618 11/13/2025 State Income Tax Withholding 20-22200-0000-1 9.29 EDD INV0031618 11/13/2025 State Income Tax Withholding 30-22200-0000-1 229.99 EDD INV0031618 11/13/2025 State Income Tax Withholding 31-22200-0000-1 183.97 EDD INV0031618 11/13/2025 State Income Tax Withholding 32-22200-0000-1 230.01 EDD INV0031618 11/13/2025 State Income Tax Withholding 34-22200-0000-1 9.29 EDD INV0031619 11/13/2025 SDI - State Disability Insurance 01-22200-0000-1 241.34 EDD INV0031619 11/13/2025 SDI - State Disability Insurance 20-22200-0000-1 3.18 EDD INV0031619 11/13/2025 SDI - State Disability Insurance 30-22200-0000-1 75.79 EDD INV0031619 11/13/2025 SDI - State Disability Insurance 31-22200-0000-1 45.92 EDD INV0031619 11/13/2025 SDI - State Disability Insurance 32-22200-0000-1 75.75 EDD INV0031619 11/13/2025 SDI - State Disability Insurance 34-22200-0000-1 3.18 EDD INV0031620 11/13/2025 State Unemployment Insuran… 01-22250-0000-1 158.66 EDD INV0031621 11/13/2025 Employment Training Tax 01-22275-0000-1 3.69 EDD INV0031645 11/26/2025 State Income Tax Withholding 01-22200-0000-1 969.76 EDD INV0031645 11/26/2025 State Income Tax Withholding 20-22200-0000-1 82.97 EDD INV0031645 11/26/2025 State Income Tax Withholding 30-22200-0000-1 221.95 EDD INV0031645 11/26/2025 State Income Tax Withholding 31-22200-0000-1 51.92 EDD INV0031645 11/26/2025 State Income Tax Withholding 32-22200-0000-1 222.85 EDD INV0031645 11/26/2025 State Income Tax Withholding 34-22200-0000-1 53.75 EDD INV0031646 11/26/2025 SDI - State Disability Insurance 01-22200-0000-1 484.44 EDD INV0031646 11/26/2025 SDI - State Disability Insurance 20-22200-0000-1 44.96 EDD INV0031646 11/26/2025 SDI - State Disability Insurance 30-22200-0000-1 177.53 EDD INV0031646 11/26/2025 SDI - State Disability Insurance 31-22200-0000-1 36.95 EDD INV0031646 11/26/2025 SDI - State Disability Insurance 32-22200-0000-1 177.93 EDD INV0031646 11/26/2025 SDI - State Disability Insurance 34-22200-0000-1 23.27 EDD INV0031647 11/26/2025 State Unemployment Insuran… 30-22250-0000-1 88.77 EDD INV0031647 11/26/2025 State Unemployment Insuran… 32-22250-0000-1 88.74 EDD INV0031648 11/26/2025 Employment Training Tax 30-22275-0000-1 2.08 EDD INV0031648 11/26/2025 Employment Training Tax 32-22275-0000-1 2.05 EDD INV0031662 11/26/2025 State Income Tax Withholding 01-22200-0000-1 522.53 EDD INV0031662 11/26/2025 State Income Tax Withholding 20-22200-0000-1 9.29 EDD INV0031662 11/26/2025 State Income Tax Withholding 30-22200-0000-1 230.01 EDD INV0031662 11/26/2025 State Income Tax Withholding 31-22200-0000-1 183.98 EDD INV0031662 11/26/2025 State Income Tax Withholding 32-22200-0000-1 229.98 EDD INV0031662 11/26/2025 State Income Tax Withholding 34-22200-0000-1 9.29 EDD INV0031663 11/26/2025 SDI - State Disability Insurance 01-22200-0000-1 243.91 EDD INV0031663 11/26/2025 SDI - State Disability Insurance 20-22200-0000-1 3.19 EDD INV0031663 11/26/2025 SDI - State Disability Insurance 30-22200-0000-1 72.41 EDD INV0031663 11/26/2025 SDI - State Disability Insurance 31-22200-0000-1 45.92 EDD INV0031663 11/26/2025 SDI - State Disability Insurance 32-22200-0000-1 72.36 EDD INV0031663 11/26/2025 SDI - State Disability Insurance 34-22200-0000-1 3.15 EDD INV0031664 11/26/2025 State Unemployment Insuran… 01-22250-0000-1 102.12 EDD INV0031665 11/26/2025 Employment Training Tax 01-22275-0000-1 2.37 EDD INV0031689 11/26/2025 State Income Tax Withholding 01-22200-0000-1 4,973.93 EDD INV0031690 11/26/2025 SDI - State Disability Insurance 01-22200-0000-1 1,158.50 EDD INV0031691 11/26/2025 State Unemployment Insuran… 01-22250-0000-1 103.73 EDD INV0031692 11/26/2025 Employment Training Tax 01-22275-0000-1 2.42 EDD INV0031697 11/26/2025 SDI - State Disability Insurance 01-22200-0000-1 14.13 Vendor EDD - EDD Total: 20,976.04
Vendor: Edison - Edison
Edison Edison October 2025 Monthly… 11/13/2025 700599695773-St. Light-Kern+…01-180-58100-0000-1 150.52 Edison Edison October 2025 Monthly… 11/13/2025 700326486684-Sherwood Ave…01-180-58100-0000-1 81.90 Edison Edison October 2025 Monthly… 11/13/2025 700671762228-201 Industrial …01-180-58100-0000-1 55.11 Edison Edison October 2025 Monthly… 11/13/2025 700091551977 City Hall-401 … 01-180-58100-0000-1 14.57 Edison Edison October 2025 Monthly… 11/13/2025 700457158822-Discovery Park…01-180-58100-0000-1 599.41 Edison Edison October 2025 Monthly… 11/13/2025 700669486061-100 Industrial …01-180-58100-0000-1 2,164.53 Edison Edison October 2025 Monthly… 11/13/2025 700539630040-401 W. Kern A…01-180-58100-0000-1 1,719.20

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Expense Approval Report Payment Dates: 11/1/2025 - 11/28/2025 12/1/2025 9:31:18 AM Page 8 of 25
Vendor Name Payable Number Post Date Description (Item) Account Number Amount Edison Edison October 2025 Monthly… 11/13/2025 700468456995-Browning Rd.… 32-510-58000-0000-1 15,662.80 Vendor Edison - Edison Total: 20,448.04
Vendor: Elections Office - Elections Office
Elections Office INV NOV 5, 2024 GENERAL EL… 11/19/2025 INV NOV 5, 2024 GENERAL EL… 01-111-53400-0000-1 8,470.97 Vendor Elections Office - Elections Office Total: 8,470.97 Vendor: EFTPS - Electronic Federal Tax Payment System
Electronic Federal Tax Paymen…INV0031559 11/13/2025 Federal Income Tax Withholdi… 01-22050-0000-1 2,296.63 Electronic Federal Tax Paymen…INV0031559 11/13/2025 Federal Income Tax Withholdi… 20-22050-0000-1 176.86 Electronic Federal Tax Paymen…INV0031559 11/13/2025 Federal Income Tax Withholdi… 30-22050-0000-1 524.52 Electronic Federal Tax Paymen…INV0031559 11/13/2025 Federal Income Tax Withholdi… 31-22050-0000-1 93.24 Electronic Federal Tax Paymen…INV0031559 11/13/2025 Federal Income Tax Withholdi… 32-22050-0000-1 526.47 Electronic Federal Tax Paymen…INV0031559 11/13/2025 Federal Income Tax Withholdi… 34-22050-0000-1 77.66 Electronic Federal Tax Paymen…INV0031560 11/13/2025 Social Security 01-22100-0000-1 4,960.40 Electronic Federal Tax Paymen…INV0031560 11/13/2025 Social Security 20-22100-0000-1 429.64 Electronic Federal Tax Paymen…INV0031560 11/13/2025 Social Security 30-22100-0000-1 1,882.60 Electronic Federal Tax Paymen…INV0031560 11/13/2025 Social Security 31-22100-0000-1 378.12 Electronic Federal Tax Paymen…INV0031560 11/13/2025 Social Security 32-22100-0000-1 1,888.74 Electronic Federal Tax Paymen…INV0031560 11/13/2025 Social Security 34-22100-0000-1 240.76 Electronic Federal Tax Paymen…INV0031565 11/13/2025 Medicare 01-22150-0000-1 1,160.14 Electronic Federal Tax Paymen…INV0031565 11/13/2025 Medicare 20-22150-0000-1 100.44 Electronic Federal Tax Paymen…INV0031565 11/13/2025 Medicare 30-22150-0000-1 440.36 Electronic Federal Tax Paymen…INV0031565 11/13/2025 Medicare 31-22150-0000-1 88.50 Electronic Federal Tax Paymen…INV0031565 11/13/2025 Medicare 32-22150-0000-1 441.58 Electronic Federal Tax Paymen…INV0031565 11/13/2025 Medicare 34-22150-0000-1 56.30 Electronic Federal Tax Paymen…INV0031594 11/13/2025 Federal Income Tax Withholdi… 01-22050-0000-1 9,826.99 Electronic Federal Tax Paymen…INV0031595 11/13/2025 Social Security 01-22100-0000-1 11,115.28 Electronic Federal Tax Paymen…INV0031600 11/13/2025 Medicare 01-22150-0000-1 2,599.56 Electronic Federal Tax Paymen…INV0031601 11/13/2025 Federal Income Tax Withholdi… 01-22050-0000-1 1,219.35 Electronic Federal Tax Paymen…INV0031601 11/13/2025 Federal Income Tax Withholdi… 20-22050-0000-1 30.45 Electronic Federal Tax Paymen…INV0031602 11/13/2025 Social Security 01-22100-0000-1 1,124.92 Electronic Federal Tax Paymen…INV0031602 11/13/2025 Social Security 20-22100-0000-1 51.72 Electronic Federal Tax Paymen…INV0031602 11/13/2025 Social Security 30-22100-0000-1 148.94 Electronic Federal Tax Paymen…INV0031602 11/13/2025 Social Security 32-22100-0000-1 148.92 Electronic Federal Tax Paymen…INV0031605 11/13/2025 Medicare 01-22150-0000-1 263.08 Electronic Federal Tax Paymen…INV0031605 11/13/2025 Medicare 20-22150-0000-1 12.10 Electronic Federal Tax Paymen…INV0031605 11/13/2025 Medicare 30-22150-0000-1 34.84 Electronic Federal Tax Paymen…INV0031605 11/13/2025 Medicare 32-22150-0000-1 34.82 Electronic Federal Tax Paymen…INV0031616 11/13/2025 Federal Income Tax Withholdi… 01-22050-0000-1 1,243.67 Electronic Federal Tax Paymen…INV0031616 11/13/2025 Federal Income Tax Withholdi… 20-22050-0000-1 20.07 Electronic Federal Tax Paymen…INV0031616 11/13/2025 Federal Income Tax Withholdi… 30-22050-0000-1 490.73 Electronic Federal Tax Paymen…INV0031616 11/13/2025 Federal Income Tax Withholdi… 31-22050-0000-1 430.51 Electronic Federal Tax Paymen…INV0031616 11/13/2025 Federal Income Tax Withholdi… 32-22050-0000-1 490.72 Electronic Federal Tax Paymen…INV0031616 11/13/2025 Federal Income Tax Withholdi… 34-22050-0000-1 20.06 Electronic Federal Tax Paymen…INV0031617 11/13/2025 Social Security 01-22100-0000-1 2,493.60 Electronic Federal Tax Paymen…INV0031617 11/13/2025 Social Security 20-22100-0000-1 32.86 Electronic Federal Tax Paymen…INV0031617 11/13/2025 Social Security 30-22100-0000-1 783.14 Electronic Federal Tax Paymen…INV0031617 11/13/2025 Social Security 31-22100-0000-1 474.40 Electronic Federal Tax Paymen…INV0031617 11/13/2025 Social Security 32-22100-0000-1 783.02 Electronic Federal Tax Paymen…INV0031617 11/13/2025 Social Security 34-22100-0000-1 32.86 Electronic Federal Tax Paymen…INV0031622 11/13/2025 Medicare 01-22150-0000-1 583.18 Electronic Federal Tax Paymen…INV0031622 11/13/2025 Medicare 20-22150-0000-1 7.68 Electronic Federal Tax Paymen…INV0031622 11/13/2025 Medicare 30-22150-0000-1 183.20 Electronic Federal Tax Paymen…INV0031622 11/13/2025 Medicare 31-22150-0000-1 110.96 Electronic Federal Tax Paymen…INV0031622 11/13/2025 Medicare 32-22150-0000-1 183.08 Electronic Federal Tax Paymen…INV0031622 11/13/2025 Medicare 34-22150-0000-1 7.66 Electronic Federal Tax Paymen…INV0031643 11/26/2025 Federal Income Tax Withholdi… 01-22050-0000-1 2,383.98 Electronic Federal Tax Paymen…INV0031643 11/26/2025 Federal Income Tax Withholdi… 20-22050-0000-1 227.70 Electronic Federal Tax Paymen…INV0031643 11/26/2025 Federal Income Tax Withholdi… 30-22050-0000-1 623.68 Electronic Federal Tax Paymen…INV0031643 11/26/2025 Federal Income Tax Withholdi… 31-22050-0000-1 96.26 Electronic Federal Tax Paymen…INV0031643 11/26/2025 Federal Income Tax Withholdi… 32-22050-0000-1 625.55

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Expense Approval Report Payment Dates: 11/1/2025 - 11/28/2025 12/1/2025 9:31:18 AM Page 9 of 25
Vendor Name Payable Number Post Date Description (Item) Account Number Amount Electronic Federal Tax Paymen…INV0031643 11/26/2025 Federal Income Tax Withholdi… 34-22050-0000-1 77.39 Electronic Federal Tax Paymen…INV0031644 11/26/2025 Social Security 01-22100-0000-1 5,005.02 Electronic Federal Tax Paymen…INV0031644 11/26/2025 Social Security 20-22100-0000-1 464.90 Electronic Federal Tax Paymen…INV0031644 11/26/2025 Social Security 30-22100-0000-1 1,833.94 Electronic Federal Tax Paymen…INV0031644 11/26/2025 Social Security 31-22100-0000-1 381.62 Electronic Federal Tax Paymen…INV0031644 11/26/2025 Social Security 32-22100-0000-1 1,839.80 Electronic Federal Tax Paymen…INV0031644 11/26/2025 Social Security 34-22100-0000-1 240.48 Electronic Federal Tax Paymen…INV0031649 11/26/2025 Medicare 01-22150-0000-1 1,170.60 Electronic Federal Tax Paymen…INV0031649 11/26/2025 Medicare 20-22150-0000-1 108.72 Electronic Federal Tax Paymen…INV0031649 11/26/2025 Medicare 30-22150-0000-1 428.92 Electronic Federal Tax Paymen…INV0031649 11/26/2025 Medicare 31-22150-0000-1 89.34 Electronic Federal Tax Paymen…INV0031649 11/26/2025 Medicare 32-22150-0000-1 430.12 Electronic Federal Tax Paymen…INV0031649 11/26/2025 Medicare 34-22150-0000-1 56.24 Electronic Federal Tax Paymen…INV0031660 11/26/2025 Federal Income Tax Withholdi… 01-22050-0000-1 1,202.69 Electronic Federal Tax Paymen…INV0031660 11/26/2025 Federal Income Tax Withholdi… 20-22050-0000-1 20.07 Electronic Federal Tax Paymen…INV0031660 11/26/2025 Federal Income Tax Withholdi… 30-22050-0000-1 490.73 Electronic Federal Tax Paymen…INV0031660 11/26/2025 Federal Income Tax Withholdi… 31-22050-0000-1 430.50 Electronic Federal Tax Paymen…INV0031660 11/26/2025 Federal Income Tax Withholdi… 32-22050-0000-1 490.72 Electronic Federal Tax Paymen…INV0031660 11/26/2025 Federal Income Tax Withholdi… 34-22050-0000-1 20.08 Electronic Federal Tax Paymen…INV0031661 11/26/2025 Social Security 01-22100-0000-1 2,317.12 Electronic Federal Tax Paymen…INV0031661 11/26/2025 Social Security 20-22100-0000-1 32.86 Electronic Federal Tax Paymen…INV0031661 11/26/2025 Social Security 30-22100-0000-1 544.88 Electronic Federal Tax Paymen…INV0031661 11/26/2025 Social Security 31-22100-0000-1 271.28 Electronic Federal Tax Paymen…INV0031661 11/26/2025 Social Security 32-22100-0000-1 544.78 Electronic Federal Tax Paymen…INV0031661 11/26/2025 Social Security 34-22100-0000-1 32.82 Electronic Federal Tax Paymen…INV0031666 11/26/2025 Medicare 01-22150-0000-1 589.44 Electronic Federal Tax Paymen…INV0031666 11/26/2025 Medicare 20-22150-0000-1 7.68 Electronic Federal Tax Paymen…INV0031666 11/26/2025 Medicare 30-22150-0000-1 174.94 Electronic Federal Tax Paymen…INV0031666 11/26/2025 Medicare 31-22150-0000-1 110.94 Electronic Federal Tax Paymen…INV0031666 11/26/2025 Medicare 32-22150-0000-1 174.86 Electronic Federal Tax Paymen…INV0031666 11/26/2025 Medicare 34-22150-0000-1 7.70 Electronic Federal Tax Paymen…INV0031687 11/26/2025 Federal Income Tax Withholdi… 01-22050-0000-1 11,827.84 Electronic Federal Tax Paymen…INV0031688 11/26/2025 Social Security 01-22100-0000-1 11,971.00 Electronic Federal Tax Paymen…INV0031693 11/26/2025 Medicare 01-22150-0000-1 2,799.72 Electronic Federal Tax Paymen…INV0031696 11/26/2025 Social Security 01-22100-0000-1 145.94 Electronic Federal Tax Paymen…INV0031698 11/26/2025 Medicare 01-22150-0000-1 34.14 Vendor EFTPS - Electronic Federal Tax Payment System Total: 101,072.32 Vendor: erika de la cruz - Erika De La Cruz
Erika De La Cruz Reimbursement-Costco-Erika … 11/12/2025 Reimbursement-Costco-Erika … 01-105-57100-2503-1 182.77 Vendor erika de la cruz - Erika De La Cruz Total: 182.77 Vendor: EWING - Ewing Irrigation Products Inc.

Ewing Irrigation Products Inc. INV 28164188 LLMD Blanco P… 11/05/2025 INV 28164188 LLMD Blanco P… 20-200-57400-0000-1 303.03 Vendor EWING - Ewing Irrigation Products Inc. Total: 303.03 Vendor: Ferguson Enterprises - Ferguson Enterprises
Ferguson Enterprises INV 0046095 WWTP Supplies … 11/19/2025 INV 0046095 WWTP Supplies … 30-500-57400-0000-1 224.73 Vendor Ferguson Enterprises - Ferguson Enterprises Total: 224.73 Vendor: ultrex managemen - Flex Print Intermediate LLC
Flex Print Intermediate LLC INV 4503437-CAL CN37906-01…11/05/2025 INV 4503437-CAL CN37906-01…01-140-52200-0000-1 6.96 Flex Print Intermediate LLC INV 4503437-CAL CN37906-01…11/05/2025 INV 4503437-CAL CN37906-01…01-180-52200-0000-1 6.97 Flex Print Intermediate LLC Inv. 4509811-CAL CN33785-01…11/13/2025 Inv. 4509811-CAL CN33785-01…01-130-52200-0000-1 221.64 Flex Print Intermediate LLC Inv. 4493458-CAL CN35796-01…11/19/2025 Inv. 4493458-CAL CN35796-01…01-150-52200-0000-1 51.07 Flex Print Intermediate LLC Inv. 4510654-CAL CN29305-01…11/19/2025 Inv. 4510654-CAL CN29305-01…01-150-52200-0000-1 295.62 Vendor ultrex managemen - Flex Print Intermediate LLC Total: 582.26 Vendor: Franchise Tax - Franchise Tax
Franchise Tax INV0031558 11/13/2025 FTB Number 4JEX96120181 01-22350-0000-1 42.66 Franchise Tax INV0031558 11/13/2025 FTB Number 4JEX96120181 20-22350-0000-1 14.22 Vendor Franchise Tax - Franchise Tax Total: 56.88

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Expense Approval Report Payment Dates: 11/1/2025 - 11/28/2025 12/1/2025 9:31:18 AM Page 10 of 25
Vendor Name Payable Number Post Date Description (Item) Account Number Amount Vendor: Frontier - Frontier California Inc.

Frontier California Inc. Frontier November 25 661792…11/05/2025 Frontier November 25 661792…01-150-57800-0000-1 285.94 Frontier California Inc. Frontier November 25 661792…11/05/2025 Frontier November 25 661792…30-500-57800-0000-1 258.57 Frontier California Inc. Frontier Oct. 25 53019821940…11/05/2025 Frontier Oct. 25 53019821940…32-510-57800-0000-1 43.19 Frontier California Inc. Frontier Nov. 25 6617923437… 11/24/2025 Frontier Nov. 25 6617923437… 30-500-57800-0000-1 116.10 Vendor Frontier - Frontier California Inc. Total: 703.80 Vendor: gotocom - GoTo Communications Inc
GoTo Communications Inc IN7104340926 GoTo Monthly… 11/05/2025 IN7104340926 GoTo Monthly… 01-110-57800-0000-1 48.13 GoTo Communications Inc IN7104340926 GoTo Monthly… 11/05/2025 IN7104340926 GoTo Monthly… 01-111-57800-0000-1 9.06 GoTo Communications Inc IN7104340926 GoTo Monthly… 11/05/2025 IN7104340926 GoTo Monthly… 01-112-57800-0000-1 5.66 GoTo Communications Inc IN7104340926 GoTo Monthly… 11/05/2025 IN7104340926 GoTo Monthly… 01-113-57800-0000-1 22.64 GoTo Communications Inc IN7104340926 GoTo Monthly… 11/05/2025 IN7104340926 GoTo Monthly… 01-115-57800-0000-1 25.48 GoTo Communications Inc IN7104340926 GoTo Monthly… 11/05/2025 IN7104340926 GoTo Monthly… 01-140-57800-0000-1 44.15 GoTo Communications Inc IN7104340926 GoTo Monthly… 11/05/2025 IN7104340926 GoTo Monthly… 01-145-57800-0000-1 9.06 GoTo Communications Inc IN7104340926 GoTo Monthly… 11/05/2025 IN7104340926 GoTo Monthly… 01-150-57800-0000-1 339.65 GoTo Communications Inc IN7104340926 GoTo Monthly… 11/05/2025 IN7104340926 GoTo Monthly… 01-155-57800-0000-1 24.90 GoTo Communications Inc IN7104340926 GoTo Monthly… 11/05/2025 IN7104340926 GoTo Monthly… 01-160-57800-0000-1 44.15 GoTo Communications Inc IN7104340926 GoTo Monthly… 11/05/2025 IN7104340926 GoTo Monthly… 01-165-57800-0000-1 11.32 GoTo Communications Inc IN7104340926 GoTo Monthly… 11/05/2025 IN7104340926 GoTo Monthly… 01-175-57800-0000-1 36.22 GoTo Communications Inc IN7104340926 GoTo Monthly… 11/05/2025 IN7104340926 GoTo Monthly… 01-180-57800-0000-1 18.12 GoTo Communications Inc IN7104340926 GoTo Monthly… 11/05/2025 IN7104340926 GoTo Monthly… 20-200-57800-0000-1 2.26 GoTo Communications Inc IN7104340926 GoTo Monthly… 11/05/2025 IN7104340926 GoTo Monthly… 30-500-57800-0000-1 153.18 GoTo Communications Inc IN7104340926 GoTo Monthly… 11/05/2025 IN7104340926 GoTo Monthly… 31-505-57800-0000-1 67.25 GoTo Communications Inc IN7104340926 GoTo Monthly… 11/05/2025 IN7104340926 GoTo Monthly… 32-510-57800-0000-1 132.80 GoTo Communications Inc IN7104340926 GoTo Monthly… 11/05/2025 IN7104340926 GoTo Monthly… 34-520-57800-0000-1 2.26 Vendor gotocom - GoTo Communications Inc Total: 996.29
Vendor: Granite Auto Parts I - Granite Auto Parts Inc
Granite Auto Parts Inc INV 863729 WWTP Safety GLO…11/05/2025 INV 863729 WWTP Safety GLO…30-500-56800-0000-1 216.23 Granite Auto Parts Inc INV 863744 Zilla Garden Hose… 11/05/2025 INV 863744 Zilla Garden Hose… 01-190-57400-0000-1 48.70 Granite Auto Parts Inc INV 863754 Street Sweeper Li… 11/05/2025 INV 863754 Street Sweeper Li… 01-180-56410-0000-1 86.59 Granite Auto Parts Inc INV #863794 Replace wipers … 11/12/2025 INV #863794 Replace wipers … 01-155-56600-0000-1 72.21 Granite Auto Parts Inc INV #862764 Tie down for AC… 11/13/2025 INV #862764 Tie down for AC… 01-155-57400-0000-1 95.97 Granite Auto Parts Inc INV 863818 Water Dept. Suppl…11/13/2025 INV 863818 Water Dept. Suppl…32-510-56410-0000-1 54.80 Granite Auto Parts Inc INV 863892 Water Dept. Suppl…11/13/2025 INV 863892 Water Dept. Suppl…32-510-56410-0000-1 31.86 Granite Auto Parts Inc INV 863910 Water Dept. Non… 11/13/2025 INV 863910 Water Dept. Non-… 32-510-56410-0000-1 37.54 Granite Auto Parts Inc INV 863973 LLMD Supplies 11… 11/13/2025 INV 863973 LLMD Supplies 11… 20-200-57400-0000-1 82.97 Granite Auto Parts Inc INV 864090 LLMD Supplies11/…11/13/2025 INV 864090 LLMD Supplies 11… 20-200-57400-0000-1 38.96 Granite Auto Parts Inc INV 863906 Water Dept.Radia…11/19/2025 INV 863906 Water Dept.Radia…32-510-56410-0000-1 2.57 Granite Auto Parts Inc INV 864134 Street Dept. Cap … 11/19/2025 INV 864134 Street Dept. Cap … 01-180-57400-0000-1 5.41 Granite Auto Parts Inc INV 864137 LLMD Supplies 11… 11/19/2025 INV 864137 LLMD Supplies 11… 20-200-57400-0000-1 35.82 Granite Auto Parts Inc Inv. 863259 Vehicle Maint & E…11/19/2025 Inv. 863259 Building Maint & … 01-150-56400-0000-1 45.25 Granite Auto Parts Inc Inv. 863259 Vehicle Maint & E…11/19/2025 Inv. 863259 Vehicle Maintena… 01-150-56600-0000-1 6.27 Granite Auto Parts Inc Inv. 863856 Building Repair &… 11/19/2025 Inv. 863856 Building Repair &… 01-150-56400-0000-1 33.54 Granite Auto Parts Inc INV 864230 Water Dept. Suppl…11/24/2025 INV 864230 Water Dept. Suppl…32-510-57400-0000-1 61.31 Vendor Granite Auto Parts I - Granite Auto Parts Inc Total: 956.00 Vendor: Gregs Petroleum - Gregs Petroleum
Gregs Petroleum Fuel INV 579730 10/24/25 11/05/2025 Fuel INV 579730 10/24/25 01-150-54000-0000-1 1,295.80 Gregs Petroleum Fuel INV 580681 10/28/25 11/05/2025 Fuel INV 580681 10/28/25 01-150-54000-0000-1 1,890.01 Gregs Petroleum Fuel INV 582164 10/31/25 11/05/2025 Fuel INV 582164 10/31/25 01-150-54000-0000-1 1,706.32 Gregs Petroleum Fuel INV 583043 11/04/25 11/13/2025 Fuel INV 583043 11/04/25 01-150-54000-0000-1 1,915.56 Gregs Petroleum Fuel INV 583866 11/07/25 11/19/2025 Fuel INV 583866 11/07/25 01-150-54000-0000-1 703.61 Gregs Petroleum Fuel INV 583865 11/07/25 11/20/2025 Fuel INV 583865 11/07/25 01-150-54000-0000-1 1,274.20 Gregs Petroleum Fuel INV 584347 11/11/25 11/20/2025 Fuel INV 584347 11/11/25 01-150-54000-0000-1 1,464.94 Gregs Petroleum Fuel INV 585856 11/14/25 11/20/2025 Fuel INV 585856 11/14/25 01-150-54000-0000-1 1,220.41 Gregs Petroleum Fuel INV 586450 11/18/25 11/24/2025 Fuel INV 586450 11/18/25 01-150-54000-0000-1 995.49 Vendor Gregs Petroleum - Gregs Petroleum Total: 12,466.34 Vendor: Haaker Equipment Co. - Haaker Equipment Co.

Haaker Equipment Co. INV21114 Street Sweeper Rep…11/13/2025 INV21114 Street Sweeper Rep…01-180-56440-0000-1 23,111.35

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Expense Approval Report Payment Dates: 11/1/2025 - 11/28/2025 12/1/2025 9:31:18 AM Page 11 of 25
Vendor Name Payable Number Post Date Description (Item) Account Number Amount Haaker Equipment Co. INV21125 Street Sweeper Rep…11/13/2025 INV21125 Street Sweeper Rep…01-180-56440-0000-1 2,568.15 Vendor Haaker Equipment Co. - Haaker Equipment Co. Total: 25,679.50 Vendor: Halo Americas, Inc - Halo Americas, Inc
Halo Americas, Inc INV-43415 Body Cams for cod… 11/05/2025 Body Cams for ACO 9/3/25 01-155-52950-0000-1 3,799.58 Vendor Halo Americas, Inc - Halo Americas, Inc Total: 3,799.58 Vendor: Hodges - Hodges Law Group
Hodges Law Group INV 00650 Legal Services 11/2…11/05/2025 Human Resources Legal Service 01-130-56100-0000-1 2,278.00 Hodges Law Group INV 00650 Legal Services 11/2…11/05/2025 Contractual Fee 01-130-56100-0000-1 1,014.00 Hodges Law Group INV 00650 Legal Services 11/2…11/05/2025 Community Development Lega…01-130-56100-0000-1 1,461.00 Hodges Law Group INV 00650 Legal Services 11/2…11/05/2025 City Council Legal Service 01-130-56100-0000-1 1,755.00 Hodges Law Group INV 00650 Legal Services 11/2…11/05/2025 Police Department Legal Servi… 01-130-56100-0000-1 6,298.00 Hodges Law Group INV 00650 Legal Services 11/2…11/05/2025 Administration Legal Service 01-130-56100-0000-1 1,583.00 Vendor Hodges - Hodges Law Group Total: 14,389.00
Vendor: Home Depot - Home Depot
Home Depot INV 4900199 WWTP Ladder &… 11/05/2025 INV 4900199 WWTP Ladder &… 30-500-57400-0000-1 291.17 Home Depot INV 8900637 Water Dept.Paint…11/05/2025 INV 8900637 Water Dept.Paint…32-510-57400-0000-1 70.02 Home Depot INV 4512835 Streets & LLMD … 11/13/2025 INV 4512835 Streets & LLMD … 01-180-57400-0000-1 84.16 Home Depot INV 4512835 Streets & LLMD … 11/13/2025 INV 4512835 Streets & LLMD … 20-200-57400-0000-1 84.16 Home Depot INV 1901118 Animal Control P…11/19/2025 INV 1901118 Animal Control P…01-155-52910-2608-1 101.20 Home Depot INV 4901568 Animal Control P…11/19/2025 INV 4901568 Animal Control P…01-155-52910-2608-1 74.61 Home Depot INV 5901515 Transit Drilling S… 11/19/2025 INV 5901515 Transit Drilling S… 34-520-57400-0000-1 215.42 Home Depot INV 8900649 Food Truck Park …11/19/2025 INV 8900649 Food Truck Park …01-190-57400-0000-1 174.72 Home Depot INV 9023479 Water Dept. Leak…11/19/2025 INV 9023479 Water Dept. Leak…32-510-57400-0000-1 26.29 Home Depot Inv. 5027195 - Operating Supp…11/19/2025 Inv. 5027195 - Operating Supp…01-150-57400-0000-1 176.24 Home Depot Inv. 6903951- Combination Lo…11/19/2025 Inv. 6903951- Combination Lo…01-150-56400-0000-1 10.78 Home Depot INV 3023027 Animal Control … 11/24/2025 INV 3023027 Animal Control … 01-155-57200-0000-1 12.36 Home Depot INV 3904656 Animal Control … 11/24/2025 INV 3904656 Animal Control … 01-180-57400-0000-1 30.64 Home Depot INV 8902001 Street Dept. 11/… 11/24/2025 INV 8902001 Street Dept. 11/… 01-180-57400-0000-1 33.04 Home Depot INV 901190 ACO Dept. 11/7/25 11/24/2025 INV 901190 ACO Dept. 11/7/25 01-155-57400-0000-1 149.28 Home Depot INV 9031857 Animal Control … 11/24/2025 INV 9031857 Animal Control … 01-155-57400-0000-1 45.58 Home Depot INV 9093079 Animal Control S…11/24/2025 INV 9093079 Animal Control S…01-155-57200-0000-1 165.89 Vendor Home Depot - Home Depot Total: 1,745.56
Vendor: Information Technolo - Information Technology
Information Technology Inv. CI2500000332 CJIS Access…11/19/2025 Inv. CI2500000332 CJIS Access…01-150-57800-0000-1 420.00 Vendor Information Technolo - Information Technology Total: 420.00 Vendor: INFOSEND, INC - INFOSEND, INC
INFOSEND, INC INV 297520 Monthly Billing Bill…11/13/2025 INV 297520 Contract Services 30-500-52200-0000-1 440.60 INFOSEND, INC INV 297520 Monthly Billing Bill…11/13/2025 INV 297520 Postage & Handli… 30-500-55600-0000-1 744.93 INFOSEND, INC INV 297520 Monthly Billing Bill…11/13/2025 INV 297520 Contract Services 31-505-52200-0000-1 440.60 INFOSEND, INC INV 297520 Monthly Billing Bill…11/13/2025 INV 297520 Postage & Handli… 31-505-55600-0000-1 744.93 INFOSEND, INC INV 297520 Monthly Billing Bill…11/13/2025 INV 297520 Contract Services 32-510-52200-0000-1 441.92 INFOSEND, INC INV 297520 Monthly Billing Bill…11/13/2025 INV 297520 Postage & Handli… 32-510-55600-0000-1 747.18 Vendor INFOSEND, INC - INFOSEND, INC Total: 3,560.16
Vendor: Interwest Consulting - Interwest Consulting Group, Inc Interwest Consulting Group, I… INV #2809593 Plan review ser… 11/05/2025 INV #2809593 Plan review ser… 01-160-51400-0000-1 140.00 Interwest Consulting Group, I… INV #2850878 Plan review ser… 11/05/2025 INV #2850878 Plan review ser… 01-160-51400-0000-1 180.00 Interwest Consulting Group, I… INV #2850885 Plan review 10… 11/05/2025 INV #2850885 Plan review 10… 01-160-51400-0000-1 387.50 Interwest Consulting Group, I… INV #2866974 Plan review for… 11/12/2025 INV #2866974 Plan review for… 01-155-51150-0000-1 312.50 Interwest Consulting Group, I… INV #2426810 Plan review 721…11/13/2025 INV #2426810 Plan review 721…01-160-51400-0000-1 180.00 Interwest Consulting Group, I… INV #2767924 Plan review 13… 11/13/2025 INV #2767924 Plan review 13… 01-160-51400-0000-1 180.00 Interwest Consulting Group, I… INV #2932363 Plan review 221…11/19/2025 INV #2932363 Plan review 221…01-160-51400-0000-1 155.00 Interwest Consulting Group, I… INV #2932549 Plan review 31… 11/19/2025 INV #2932549 Plan review 31… 01-160-51400-0000-1 180.00 Vendor Interwest Consulting - Interwest Consulting Group, Inc Total: 1,715.00 Vendor: Irrigation Concepts - Irrigation Concepts
Irrigation Concepts INV 50456 Water PVC Meter L…11/05/2025 INV 50456 Water PVC Meter L…32-510-57400-0000-1 2.53 Vendor Irrigation Concepts - Irrigation Concepts Total: 2.53 Vendor: J.L. Plank, Inc - J.L. Plank, Inc
J.L. Plank, Inc INV 2570-02 25 Street Rehab … 11/13/2025 INV 2570-02 25 Street Rehab … 25-000-52960-2306-1 125,000.78

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Vendor Name Payable Number Post Date Description (Item) Account Number Amount J.L. Plank, Inc INV 2570-02 25 Street Rehab … 11/13/2025 INV 2570-02 25 Street Rehab … 25-000-52960-2318-1 125,000.78 J.L. Plank, Inc INV 2570-02 25 Street Rehab … 11/13/2025 INV 2570-02 25 Street Rehab … 25-000-52960-2403-1 125,000.78 J.L. Plank, Inc INV 2570-02 25 Street Rehab … 11/13/2025 INV 2570-02 25 Street Rehab … 25-000-52960-2508-1 125,000.78 J.L. Plank, Inc INV 2570-02 25 Street Rehab … 11/13/2025 INV 2570-02 25 Street Rehab … 25-000-52960-2509-1 125,000.78 J.L. Plank, Inc INV 2570-02 25 Street Rehab … 11/13/2025 INV 2570-02 25 Street Rehab … 25-000-52960-2510-1 125,000.78 J.L. Plank, Inc INV 2570-02 25 Street Rehab … 11/13/2025 INV 2570-02 25 Street Rehab … 25-000-52960-2511-1 125,000.78 J.L. Plank, Inc INV 2570-02 25 Street Rehab … 11/13/2025 INV 2570-02 25 Street Rehab … 25-000-52960-2512-1 125,000.78 J.L. Plank, Inc INV 2570-02 25 Street Rehab … 11/13/2025 INV 2570-02 25 Street Rehab … 25-000-52960-2513-1 125,000.78 J.L. Plank, Inc INV 2570-02 25 Street Rehab … 11/13/2025 INV 2570-02 25 Street Rehab … 25-000-52960-2514-1 125,000.78 J.L. Plank, Inc INV 2570-02 25 Street Rehab … 11/13/2025 INV 2570-02 25 Street Rehab … 25-000-52960-2603-1 125,138.30 J.L. Plank, Inc INV 2570-03 25 Street Rehab … 11/20/2025 INV 2570-03 25 Street Rehab … 25-000-52960-2306-1 139,914.66 J.L. Plank, Inc INV 2570-03 25 Street Rehab … 11/20/2025 INV 2570-03 25 Street Rehab … 25-000-52960-2318-1 139,914.66 J.L. Plank, Inc INV 2570-03 25 Street Rehab … 11/20/2025 INV 2570-03 25 Street Rehab … 25-000-52960-2403-1 139,914.66 J.L. Plank, Inc INV 2570-03 25 Street Rehab … 11/20/2025 INV 2570-03 25 Street Rehab … 25-000-52960-2508-1 139,914.66 J.L. Plank, Inc INV 2570-03 25 Street Rehab … 11/20/2025 INV 2570-03 25 Street Rehab … 25-000-52960-2509-1 139,914.66 J.L. Plank, Inc INV 2570-03 25 Street Rehab … 11/20/2025 INV 2570-03 25 Street Rehab … 25-000-52960-2510-1 139,914.66 J.L. Plank, Inc INV 2570-03 25 Street Rehab … 11/20/2025 INV 2570-03 25 Street Rehab … 25-000-52960-2511-1 139,914.66 J.L. Plank, Inc INV 2570-03 25 Street Rehab … 11/20/2025 INV 2570-03 25 Street Rehab … 25-000-52960-2512-1 139,914.66 J.L. Plank, Inc INV 2570-03 25 Street Rehab … 11/20/2025 INV 2570-03 25 Street Rehab … 25-000-52960-2513-1 139,914.66 J.L. Plank, Inc INV 2570-03 25 Street Rehab … 11/20/2025 INV 2570-03 25 Street Rehab … 25-000-52960-2514-1 139,914.66 J.L. Plank, Inc INV 2570-03 25 Street Rehab … 11/20/2025 INV 2570-03 25 Street Rehab … 25-000-52960-2603-1 140,068.56 Vendor J.L. Plank, Inc - J.L. Plank, Inc Total: 2,914,361.26 Vendor: Jim Burke - Jim Burke
Jim Burke Inv.283473C Unit 40 Engine Oi…11/05/2025 Inv.283473C Unit 40 Engine Oi…01-150-56600-0000-1 107.10 Jim Burke Inv. 284168 Unit 56 Roters, P… 11/19/2025 Inv. 284168 Unit 56 Roters, P… 01-150-56600-0000-1 1,605.40 Vendor Jim Burke - Jim Burke Total: 1,712.50
Vendor: Jims Steel Supply, L - Jims Steel Supply, LLC
Jims Steel Supply, LLC INV 267119 Jim's Steel Supply …11/05/2025 INV 267119 Jim's Steel Supply …01-190-57400-0000-1 848.95 Vendor Jims Steel Supply, L - Jims Steel Supply, LLC Total: 848.95 Vendor: John Hancock - John Hancock
John Hancock INV0031545 11/13/2025 401K - Employer 01-20800-0000-1 2,509.00 John Hancock INV0031545 11/13/2025 401K - Employer 20-20800-0000-1 139.89 John Hancock INV0031545 11/13/2025 401K - Employer 30-20800-0000-1 1,362.18 John Hancock INV0031545 11/13/2025 401K - Employer 31-20800-0000-1 297.87 John Hancock INV0031545 11/13/2025 401K - Employer 32-20800-0000-1 1,367.15 John Hancock INV0031545 11/13/2025 401K - Employer 34-20800-0000-1 183.57 John Hancock INV0031546 11/13/2025 401K - Employee 01-20800-0000-1 565.02 John Hancock INV0031546 11/13/2025 401K - Employee 20-20800-0000-1 69.91 John Hancock INV0031546 11/13/2025 401K - Employee 30-20800-0000-1 354.64 John Hancock INV0031546 11/13/2025 401K - Employee 31-20800-0000-1 26.09 John Hancock INV0031546 11/13/2025 401K - Employee 32-20800-0000-1 354.57 John Hancock INV0031547 11/13/2025 401K - Employer 01-20800-0000-1 153.83 John Hancock INV0031547 11/13/2025 401K - Employer 20-20800-0000-1 51.27 John Hancock INV0031551 11/13/2025 401K Loan 2 01-20800-0000-1 72.09 John Hancock INV0031551 11/13/2025 401K Loan 2 20-20800-0000-1 24.03 John Hancock INV0031552 11/13/2025 401K Loan 4 01-20800-0000-1 112.51 John Hancock INV0031552 11/13/2025 401K Loan 4 20-20800-0000-1 37.49 John Hancock INV0031553 11/13/2025 401K Loan 4 01-20800-0000-1 39.49 John Hancock INV0031553 11/13/2025 401K Loan 4 20-20800-0000-1 13.16 John Hancock INV0031554 11/13/2025 401k Contribution 01-20800-0000-1 229.02 John Hancock INV0031554 11/13/2025 401k Contribution 20-20800-0000-1 76.34 John Hancock INV0031555 11/13/2025 401k Contribution 01-20800-0000-1 1,165.25 John Hancock INV0031556 11/13/2025 401k Contribution 01-20800-0000-1 197.16 John Hancock INV0031556 11/13/2025 401k Contribution 20-20800-0000-1 65.72 John Hancock INV0031557 11/13/2025 401k Contribution 01-20800-0000-1 250.24 John Hancock INV0031566 11/13/2025 401K - Employer 01-20800-0000-1 4,643.63 John Hancock INV0031567 11/13/2025 401K - Employee 01-20800-0000-1 3,151.69 John Hancock INV0031574 11/13/2025 401K Loan 1 01-20800-0000-1 89.29 John Hancock INV0031575 11/13/2025 401K Loan 1 01-20800-0000-1 112.59

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Vendor Name Payable Number Post Date Description (Item) Account Number Amount John Hancock INV0031576 11/13/2025 401K Loan 1 01-20800-0000-1 159.86 John Hancock INV0031577 11/13/2025 401K Loan 1 01-20800-0000-1 256.31 John Hancock INV0031578 11/13/2025 401K Loan 1 01-20800-0000-1 107.12 John Hancock INV0031579 11/13/2025 401k Contribution 01-20800-0000-1 332.91 John Hancock INV0031580 11/13/2025 401k Contribution 01-20800-0000-1 394.74 John Hancock INV0031581 11/13/2025 401k Contribution 01-20800-0000-1 184.70 John Hancock INV0031582 11/13/2025 401k Contribution 01-20800-0000-1 12.00 John Hancock INV0031583 11/13/2025 401k Contribution 01-20800-0000-1 312.31 John Hancock INV0031584 11/13/2025 401k Contribution 01-20800-0000-1 282.32 John Hancock INV0031585 11/13/2025 401k Contribution 01-20800-0000-1 675.00 John Hancock INV0031586 11/13/2025 401k Contribution 01-20800-0000-1 214.48 John Hancock INV0031587 11/13/2025 401k Contribution 01-20800-0000-1 290.30 John Hancock INV0031588 11/13/2025 401K Contribition 01-20800-0000-1 400.00 John Hancock INV0031589 11/13/2025 401K Contribition 01-20800-0000-1 400.00 John Hancock INV0031590 11/13/2025 401K Contribition 01-20800-0000-1 400.00 John Hancock INV0031591 11/13/2025 401K Contribition 01-20800-0000-1 400.00 John Hancock INV0031592 11/13/2025 401K Contribition 01-20800-0000-1 400.00 John Hancock INV0031606 11/13/2025 401K - Employer 01-20800-0000-1 1,769.54 John Hancock INV0031606 11/13/2025 401K - Employer 20-20800-0000-1 26.50 John Hancock INV0031606 11/13/2025 401K - Employer 30-20800-0000-1 485.90 John Hancock INV0031606 11/13/2025 401K - Employer 31-20800-0000-1 379.79 John Hancock INV0031606 11/13/2025 401K - Employer 32-20800-0000-1 485.92 John Hancock INV0031606 11/13/2025 401K - Employer 34-20800-0000-1 26.50 John Hancock INV0031607 11/13/2025 401K - Employee 01-20800-0000-1 418.72 John Hancock INV0031607 11/13/2025 401K - Employee 20-20800-0000-1 5.30 John Hancock INV0031607 11/13/2025 401K - Employee 30-20800-0000-1 215.02 John Hancock INV0031607 11/13/2025 401K - Employee 31-20800-0000-1 199.12 John Hancock INV0031607 11/13/2025 401K - Employee 32-20800-0000-1 215.03 John Hancock INV0031607 11/13/2025 401K - Employee 34-20800-0000-1 5.30 John Hancock INV0031611 11/13/2025 401K Loan 2 01-20800-0000-1 2.98 John Hancock INV0031611 11/13/2025 401K Loan 2 30-20800-0000-1 4.47 John Hancock INV0031611 11/13/2025 401K Loan 2 32-20800-0000-1 4.46 John Hancock INV0031612 11/13/2025 401K Loan 3 01-20800-0000-1 26.71 John Hancock INV0031612 11/13/2025 401K Loan 3 30-20800-0000-1 40.06 John Hancock INV0031612 11/13/2025 401K Loan 3 32-20800-0000-1 40.06 John Hancock INV0031613 11/13/2025 401k Contribution 01-20800-0000-1 131.59 John Hancock INV0031613 11/13/2025 401k Contribution 30-20800-0000-1 197.38 John Hancock INV0031613 11/13/2025 401k Contribution 32-20800-0000-1 197.38 John Hancock INV0031630 11/26/2025 401K - Employer 01-20800-0000-1 2,503.70 John Hancock INV0031630 11/26/2025 401K - Employer 20-20800-0000-1 139.53 John Hancock INV0031630 11/26/2025 401K - Employer 30-20800-0000-1 1,276.72 John Hancock INV0031630 11/26/2025 401K - Employer 31-20800-0000-1 298.08 John Hancock INV0031630 11/26/2025 401K - Employer 32-20800-0000-1 1,281.71 John Hancock INV0031630 11/26/2025 401K - Employer 34-20800-0000-1 189.31 John Hancock INV0031631 11/26/2025 401K - Employee 01-20800-0000-1 564.12 John Hancock INV0031631 11/26/2025 401K - Employee 20-20800-0000-1 73.29 John Hancock INV0031631 11/26/2025 401K - Employee 30-20800-0000-1 378.64 John Hancock INV0031631 11/26/2025 401K - Employee 31-20800-0000-1 26.56 John Hancock INV0031631 11/26/2025 401K - Employee 32-20800-0000-1 378.56 John Hancock INV0031632 11/26/2025 401K - Employer 01-20800-0000-1 154.03 John Hancock INV0031632 11/26/2025 401K - Employer 20-20800-0000-1 51.33 John Hancock INV0031636 11/26/2025 401K Loan 2 01-20800-0000-1 72.09 John Hancock INV0031636 11/26/2025 401K Loan 2 20-20800-0000-1 24.03 John Hancock INV0031637 11/26/2025 401K Loan 4 01-20800-0000-1 112.50 John Hancock INV0031637 11/26/2025 401K Loan 4 20-20800-0000-1 37.50 John Hancock INV0031638 11/26/2025 401K Loan 4 01-20800-0000-1 39.49 John Hancock INV0031638 11/26/2025 401K Loan 4 20-20800-0000-1 13.16 John Hancock INV0031639 11/26/2025 401k Contribution 01-20800-0000-1 229.03 John Hancock INV0031639 11/26/2025 401k Contribution 20-20800-0000-1 76.33 John Hancock INV0031640 11/26/2025 401k Contribution 01-20800-0000-1 1,165.25

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Vendor Name Payable Number Post Date Description (Item) Account Number Amount John Hancock INV0031641 11/26/2025 401k Contribution 01-20800-0000-1 197.16 John Hancock INV0031641 11/26/2025 401k Contribution 20-20800-0000-1 65.72 John Hancock INV0031642 11/26/2025 401k Contribution 01-20800-0000-1 262.88 John Hancock INV0031650 11/26/2025 401K - Employer 01-20800-0000-1 1,770.92 John Hancock INV0031650 11/26/2025 401K - Employer 20-20800-0000-1 26.50 John Hancock INV0031650 11/26/2025 401K - Employer 30-20800-0000-1 459.29 John Hancock INV0031650 11/26/2025 401K - Employer 31-20800-0000-1 379.79 John Hancock INV0031650 11/26/2025 401K - Employer 32-20800-0000-1 459.32 John Hancock INV0031650 11/26/2025 401K - Employer 34-20800-0000-1 26.50 John Hancock INV0031651 11/26/2025 401K - Employee 01-20800-0000-1 424.76 John Hancock INV0031651 11/26/2025 401K - Employee 20-20800-0000-1 5.30 John Hancock INV0031651 11/26/2025 401K - Employee 30-20800-0000-1 215.02 John Hancock INV0031651 11/26/2025 401K - Employee 31-20800-0000-1 199.12 John Hancock INV0031651 11/26/2025 401K - Employee 32-20800-0000-1 215.03 John Hancock INV0031651 11/26/2025 401K - Employee 34-20800-0000-1 5.30 John Hancock INV0031655 11/26/2025 401K Loan 2 01-20800-0000-1 2.98 John Hancock INV0031655 11/26/2025 401K Loan 2 30-20800-0000-1 4.47 John Hancock INV0031655 11/26/2025 401K Loan 2 32-20800-0000-1 4.46 John Hancock INV0031656 11/26/2025 401K Loan 3 01-20800-0000-1 26.71 John Hancock INV0031656 11/26/2025 401K Loan 3 30-20800-0000-1 40.07 John Hancock INV0031656 11/26/2025 401K Loan 3 32-20800-0000-1 40.05 John Hancock INV0031657 11/26/2025 401k Contribution 01-20800-0000-1 131.59 John Hancock INV0031657 11/26/2025 401k Contribution 30-20800-0000-1 197.40 John Hancock INV0031657 11/26/2025 401k Contribution 32-20800-0000-1 197.36 John Hancock INV0031667 11/26/2025 401K - Employer 01-20800-0000-1 4,339.84 John Hancock INV0031668 11/26/2025 401K - Employee 01-20800-0000-1 3,218.73 John Hancock INV0031675 11/26/2025 401K Loan 1 01-20800-0000-1 89.29 John Hancock INV0031676 11/26/2025 401K Loan 1 01-20800-0000-1 112.59 John Hancock INV0031677 11/26/2025 401K Loan 1 01-20800-0000-1 159.86 John Hancock INV0031678 11/26/2025 401K Loan 1 01-20800-0000-1 107.12 John Hancock INV0031679 11/26/2025 401k Contribution 01-20800-0000-1 347.28 John Hancock INV0031680 11/26/2025 401k Contribution 01-20800-0000-1 394.74 John Hancock INV0031681 11/26/2025 401k Contribution 01-20800-0000-1 312.31 John Hancock INV0031682 11/26/2025 401k Contribution 01-20800-0000-1 282.32 John Hancock INV0031683 11/26/2025 401k Contribution 01-20800-0000-1 675.00 John Hancock INV0031684 11/26/2025 401k Contribution 01-20800-0000-1 214.48 John Hancock INV0031685 11/26/2025 401k Contribution 01-20800-0000-1 300.32 John Hancock INV0031694 11/26/2025 401k Contribution 01-20800-0000-1 28.73 John Hancock INV0031695 11/26/2025 401k Contribution 01-20800-0000-1 62.60 Vendor John Hancock - John Hancock Total: 52,902.34
Vendor: Jonathan Arceo - Jonathan Arceo
Jonathan Arceo Reimbursement-Stickers-Jona… 11/21/2025 Reimbursement-Stickers-Jona… 01-105-57100-0000-1 50.00 Vendor Jonathan Arceo - Jonathan Arceo Total: 50.00
Vendor: Jordan chavez - Jordan Chavez
Jordan Chavez INV0030020 05/27/2025 FY24-25 GEO Scholarship Com…01-105-57100-2502-1 2,000.00 Vendor Jordan chavez - Jordan Chavez Total: 2,000.00
Vendor: Jorge's Smog & Repai - Jorge's Smog & Repair
Jorge's Smog & Repair INV 022154 Street Vehicles S… 11/05/2025 INV 022154 Street Vehicles S… 01-180-56600-0000-1 80.00 Jorge's Smog & Repair INV 022159 Water Vehicles S… 11/05/2025 INV 022159 Water Vehicles S… 32-510-56600-0000-1 80.00 Jorge's Smog & Repair INV # 022236 ACO Truck oil ch…11/12/2025 INV # 022236 ACO Truck oil ch…01-155-56600-0000-1 80.00 Jorge's Smog & Repair INV 022240 2006 GMC Gallon… 11/13/2025 INV 022240 2006 GMC Gallon… 20-200-56700-0000-1 199.95 Vendor Jorge's Smog & Repai - Jorge's Smog & Repair Total: 439.95 Vendor: Jose L Arreola - Jose L Arreola
Jose L Arreola Veteran's Hall Rental Deposit … 11/20/2025 Veteran's Hall Rental Deposit … 01-24000-0000-1 350.00 Vendor Jose L Arreola - Jose L Arreola Total: 350.00
Vendor: J's Automotive - J's Automotive
J's Automotive Inv. 10118 Tow Unit 24 Rotors,…11/05/2025 Inv. 10118 Tow Unit 24 Rotors,…01-150-56600-0000-1 689.22 J's Automotive Inv. 10089 MRAP Battery Char…11/12/2025 Inv. 10089 MRAP Battery Char…01-150-56600-0000-1 170.00 J's Automotive Inv. 10109 Unit 45 Window R… 11/12/2025 Inv. 10109 Unit 45 Window R… 01-150-56600-0000-1 428.27

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Vendor Name Payable Number Post Date Description (Item) Account Number Amount J's Automotive Inv. 10128 Unit 39 Window Lif…11/19/2025 Inv. 10128 Unit 39 Window Lif…01-150-56600-0000-1 125.22 Vendor J's Automotive - J's Automotive Total: 1,412.71
Vendor: JND - Julia Nunez Duran
Julia Nunez Duran INV0030117 05/27/2025 FY24-25 GEO Scholarship DE 6…01-105-57100-2502-1 300.00 Vendor JND - Julia Nunez Duran Total: 300.00
Vendor: JAg - Julian Aguilar
Julian Aguilar INV0030064 05/27/2025 FY24-25 GEO Scholarship DE 6…01-105-57100-2502-1 300.00 Vendor JAg - Julian Aguilar Total: 300.00
Vendor: K.C. Waste - K.C. Waste
K.C. Waste October 2025 Kern County Wa…11/05/2025 October 2025 Kern County Wa…31-505-52800-0000-1 5,756.91 Vendor K.C. Waste - K.C. Waste Total: 5,756.91
Vendor: KCCD - Kern Community College District
Kern Community College Distr…Inv. 2026-039 PC 832 Arrest &…11/24/2025 Inv. 2026-039 PC 832 Arrest &…01-155-52000-0000-1 58.50 Kern Community College Distr…Inv. 2026-039 PC 832 Arrest &…11/24/2025 Inv. 2026-039 PC 832 Arrest &…01-165-52000-0000-1 58.50 Vendor KCCD - Kern Community College District Total: 117.00 Vendor: Kern County Fire - Kern County Fire
Kern County Fire INV 26-000102 2nd Quarter (F…11/05/2025 INV 26-000102 2nd Quarter (F…01-130-52700-0000-1 196,579.25 Vendor Kern County Fire - Kern County Fire Total: 196,579.25 Vendor: Kern County Recorder - Kern County Recorder
Kern County Recorder Release of Lien - 1159 Mast A… 11/20/2025 Release of Lien - 1159 Mast A… 30-500-55800-0000-1 9.66 Kern County Recorder Release of Lien - 1159 Mast A… 11/20/2025 Release of Lien - 1159 Mast A… 31-505-55800-0000-1 9.68 Kern County Recorder Release of Lien - 1159 Mast A… 11/20/2025 Release of Lien - 1159 Mast A… 32-510-55800-0000-1 9.66 Vendor Kern County Recorder - Kern County Recorder Total: 29.00 Vendor: Kern Machinery - Kern Machinery
Kern Machinery INV 103-1155001 John Deere … 11/20/2025 INV 103-1155001 John Deere … 30-500-56410-0000-1 453.79 Kern Machinery INV 103-1240680 LLMD Mowi… 11/20/2025 INV 103-1240680 LLMD Mowi… 20-200-56700-0000-1 627.56 Vendor Kern Machinery - Kern Machinery Total: 1,081.35
Vendor: KOEFRAN - Koefran Industries, Inc.

Koefran Industries, Inc. INV #0000685676 Monthly se… 11/12/2025 INV #0000685676 Monthly se… 01-155-51100-0000-1 220.50 Vendor KOEFRAN - Koefran Industries, Inc. Total: 220.50 Vendor: Culligan water condi - Laramy Water Inc
Laramy Water Inc October 2025 WWTP & AC Wa…11/05/2025 Finance Charges 11/1/25 01-155-52200-0000-1 1.71 Laramy Water Inc October 2025 WWTP & AC Wa…11/05/2025 October 2025 WWTP & AC Wa…01-155-52200-0000-1 57.50 Laramy Water Inc October 2025 WWTP & AC Wa…11/05/2025 Finance Charges 11/1/25 30-500-52200-0000-1 1.72 Laramy Water Inc October 2025 WWTP & AC Wa…11/05/2025 October 2025 WWTP & AC Wa…30-500-52200-0000-1 57.50 Laramy Water Inc October 2025 WWTP & AC Wa…11/12/2025 October 2025 WWTP & AC Wa…01-155-52200-0000-1 1.69 Laramy Water Inc October 2025 WWTP & AC Wa…11/12/2025 October 2025 WWTP & AC Wa…30-500-52200-0000-1 1.69 Laramy Water Inc September 2025 WWTP & AC… 11/12/2025 September 2025 WWTP & AC… 01-155-52200-0000-1 1.69 Laramy Water Inc September 2025 WWTP & AC… 11/12/2025 September 2025 WWTP & AC… 30-500-52200-0000-1 1.69 Laramy Water Inc June 2025 WWTP & AC Water… 11/13/2025 June 2025 WWTP & AC Water… 01-155-52200-0000-1 115.25 Laramy Water Inc June 2025 WWTP & AC Water… 11/13/2025 June 2025 WWTP & AC Water… 30-500-52200-0000-1 115.25 Vendor Culligan water condi - Laramy Water Inc Total: 355.69 Vendor: Leaf - LEAF Capital Funding LLC
LEAF Capital Funding LLC INV 19270452 Xerox C8155 M… 11/13/2025 INV 19270452 Xerox C8155 M… 01-130-52200-0000-1 400.53 Vendor Leaf - LEAF Capital Funding LLC Total: 400.53
Vendor: Liebert C. Whitmore - Liebert C. Whitmore
Liebert C. Whitmore INV 309556 MC060-00001 Ge… 11/24/2025 INV 309556 MC060-00001 Ge… 01-130-56100-0000-1 299.50 Vendor Liebert C. Whitmore - Liebert C. Whitmore Total: 299.50 Vendor: LYNN PEAVEY COMPANY - LYNN PEAVEY COMPANY
LYNN PEAVEY COMPANY Inv. 421741 - Operating Suppl…11/19/2025 Inv. 421741 - Operating Suppl…01-150-57400-0000-1 89.62 LYNN PEAVEY COMPANY Inv. 422317 - Operating Suppli…11/19/2025 Inv. 422317 - Operating Suppli…01-150-57400-0000-1 172.90 Vendor LYNN PEAVEY COMPANY - LYNN PEAVEY COMPANY Total: 262.52 Vendor: MMC - Marisol Martinez Cazares
Marisol Martinez Cazares INV0030110 05/27/2025 FY24-25 GEO Scholarship DE 6…01-105-57100-2502-1 300.00 Vendor MMC - Marisol Martinez Cazares Total: 300.00

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Vendor Name Payable Number Post Date Description (Item) Account Number Amount Vendor: McFarland Family Res - McFarland Family Resource Center McFarland Family Resource C… Community Grant Donation T… 11/20/2025 Community Grant Donation T… 01-105-57100-2406-1 1,800.00 Vendor McFarland Family Res - McFarland Family Resource Center Total: 1,800.00 Vendor: Cougar Athletic Boos - McFarland High School Cougar Athletic Booster Club McFarland High School Cougar…MHS Cougar Booster Club Co… 11/19/2025 MHS Cougar Booster Club Co… 01-105-57100-2406-1 700.00 Vendor Cougar Athletic Boos - McFarland High School Cougar Athletic Booster Club Total: 700.00 Vendor: Mcfarland POA - McFarland Police Officers Association McFarland Police Officers Ass… INV0031573 11/13/2025 Association Dues 01-20200-0000-1 960.00 McFarland Police Officers Ass… INV0031674 11/26/2025 Association Dues 01-20200-0000-1 900.00 Vendor Mcfarland POA - McFarland Police Officers Association Total: 1,860.00 Vendor: McFarland Tire - McFarland Tire
McFarland Tire INV 60879 WWTP GMC Sierra …11/05/2025 INV 60879 WWTP GMC Sierra …30-500-56600-0000-1 680.00 McFarland Tire Inv. 60718 Unit# 48 & 59 Tire … 11/12/2025 Inv. 60718 Unit# 48 & 59 Tire … 01-150-56600-0000-1 65.00 McFarland Tire INV #60951 ACO truck tires 11…11/19/2025 INV #60951 ACO truck tires 11…01-155-56600-0000-1 460.00 McFarland Tire INV 60530 Street Dept. Fix Flat…11/19/2025 INV 60530 Street Dept. Fix Flat…01-180-56410-0000-1 17.00 Vendor McFarland Tire - McFarland Tire Total: 1,222.00
Vendor: MMu - Miguel Munguia
Miguel Munguia INV0030116 05/27/2025 FY24-25 GEO Scholarship DE 6…01-105-57100-2502-1 300.00 Vendor MMu - Miguel Munguia Total: 300.00
Vendor: MIGUEL ORTEGA - MIGUEL ORTEGA
MIGUEL ORTEGA INV0027027 05/30/2024 FY23-24 GEO SCHOLARSHIPS-… 01-105-57100-0000-1 500.00 Vendor MIGUEL ORTEGA - MIGUEL ORTEGA Total: 500.00
Vendor: MP Environmental Ser - MP Environmental Services, Inc MP Environmental Services, Inc 2551364-INV Browning Well … 11/05/2025 2551364-INV Browning Well … 32-510-56400-0000-1 893.10 Vendor MP Environmental Ser - MP Environmental Services, Inc Total: 893.10 Vendor: MVP Sanitation - MVP Sanitation
MVP Sanitation Inv. 000098075 Standard Port… 11/05/2025 Inv. 000098075 Standard Port… 01-150-53500-8620-1 710.00 MVP Sanitation INV 000098110 Porta Potty &… 11/19/2025 INV 000098110 Porta Potty &… 01-180-53800-0000-1 255.00 Vendor MVP Sanitation - MVP Sanitation Total: 965.00
Vendor: NGC Construction - NGC Construction Inc.

NGC Construction Inc. NGC Construction BL#20889 R…11/20/2025 NGC Construction BL Refund 01-100-41100-0000-1 2,000.00 Vendor NGC Construction - NGC Construction Inc. Total: 2,000.00 Vendor: Office Depot - Office Depot
Office Depot INV 444393980001 Finance P… 11/05/2025 INV 444393980001 Finance P… 01-115-57200-0000-1 10.60 Office Depot INV 444393980001 Finance P… 11/05/2025 INV 444393980001 Finance P… 30-500-57200-0000-1 31.80 Office Depot INV 444393980001 Finance P… 11/05/2025 INV 444393980001 Finance P… 31-505-57200-0000-1 31.79 Office Depot INV 444393980001 Finance P… 11/05/2025 INV 444393980001 Finance P… 32-510-57200-0000-1 31.79 Office Depot INV 444394062001 Finance B… 11/05/2025 INV 444394062001 Finance Re…01-115-57200-0000-1 15.75 Office Depot INV 444394062001 Finance B… 11/05/2025 INV 444394062001 Finance Re…30-500-57200-0000-1 47.24 Office Depot INV 444394062001 Finance B… 11/05/2025 INV 444394062001 Finance Re…31-505-57200-0000-1 47.24 Office Depot INV 444394062001 Finance B… 11/05/2025 INV 444394062001 Finance Re…32-510-57200-0000-1 47.24 Vendor Office Depot - Office Depot Total: 263.45
Vendor: Our Home Town, Inc - Our Home Town, Inc.

Our Home Town, Inc. INV0031536 11/03/2025 Our Hometown Inc. November…01-130-56000-0000-1 338.53 Vendor Our Home Town, Inc - Our Home Town, Inc. Total: 338.53 Vendor: P & J Electric - P & J Electric
P & J Electric INV 9623 Browning Well UPS I…11/13/2025 INV 9623 Browning Road Well…32-510-56400-0000-1 1,000.09 Vendor P & J Electric - P & J Electric Total: 1,000.09
Vendor: Pace Analytical Serv - Pace Analytical Services, LLC Pace Analytical Services, LLC INV2527B525657 Water Dept… 11/05/2025 INV2527B525657 Water Dept… 32-510-58200-0000-1 323.00 Pace Analytical Services, LLC INV2527B525993 Water Dept… 11/05/2025 INV2527B525993 Water Dept… 32-510-58200-0000-1 519.00 Pace Analytical Services, LLC INV2527B526341 Water Dept… 11/05/2025 INV2527B526341 Water Dept… 32-510-58200-0000-1 275.00 Pace Analytical Services, LLC INV2527B526427 Water Dept… 11/05/2025 INV2527B526427 Water Dept… 32-510-58200-0000-1 323.00 Pace Analytical Services, LLC INV2527B526497 Water Dept… 11/05/2025 INV2527B526497 Water Dept… 32-510-58200-0000-1 323.00 Pace Analytical Services, LLC INV2527B525658 WW Monito…11/20/2025 INV2527B525658 WW Monito…30-500-52200-0000-1 679.80 Vendor Pace Analytical Serv - Pace Analytical Services, LLC Total: 2,442.80

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Vendor Name Payable Number Post Date Description (Item) Account Number Amount Vendor: PEAC - PEAC Solutions
PEAC Solutions INV 40233527 City AP/Payroll …11/24/2025 INV 40233527 City AP/Payroll …01-130-52200-0000-1 62.90 PEAC Solutions INV 40334443 City AP/Payroll …11/24/2025 INV 40334443 City AP/Payroll …01-130-52200-0000-1 62.90 PEAC Solutions INV 40437913 City AP/Payroll …11/24/2025 INV 40437913 City AP/Payroll …01-130-52200-0000-1 62.90 PEAC Solutions INV 40541575 City AP/Payroll …11/24/2025 INV 40541575 City AP/Payroll …01-130-52200-0000-1 62.90 PEAC Solutions INV 40644777 City AP/Payroll …11/24/2025 INV 40644777 City AP/Payroll …01-130-52200-0000-1 62.90 PEAC Solutions INV 40751743 City AP/Payroll …11/24/2025 INV 40751743 City AP/Payroll …01-130-52200-0000-1 62.90 PEAC Solutions INV 40858239 City AP/Payroll …11/24/2025 INV 40858239 City AP/Payroll …01-130-52200-0000-1 62.90 PEAC Solutions INV 40964596 City AP/Payroll …11/24/2025 INV 40964596 City AP/Payroll …01-130-52200-0000-1 64.39 PEAC Solutions INV 41096808 City AP/Payroll …11/24/2025 INV 41096808 City AP/Payroll …01-130-52200-0000-1 64.39 Vendor PEAC - PEAC Solutions Total: 569.08
Vendor: PG&E COMPANY - PG&E COMPANY
PG&E COMPANY PG&E November 2025 Monthl…11/20/2025 8694708837-2 974 Frontage Rd 01-180-58000-0000-1 193.15 PG&E COMPANY PG&E November 2025 Monthl…11/20/2025 4022268837-2 600 Frontage Rd 01-180-58000-0000-1 191.44 PG&E COMPANY PG&E November 2025 Monthl…11/20/2025 2514556883-5 700 Ebell St-Irri…01-180-58000-0000-1 60.59 PG&E COMPANY PG&E November 2025 Monthl…11/20/2025 4453174177-3 413 Kern Ave. 01-180-58000-0000-1 1,233.97 PG&E COMPANY PG&E November 2025 Monthl…11/20/2025 0891499733-6 400 3rd St 01-180-58000-0000-1 113.51 PG&E COMPANY PG&E November 2025 Monthl…11/20/2025 7576987527-1 689 Frontage R…01-180-58000-0000-1 307.60 PG&E COMPANY PG&E November 2025 Monthl…11/20/2025 0741726506-8 PO Box 1488 01-180-58100-0000-1 544.61 PG&E COMPANY PG&E November 2025 Monthl…11/20/2025 4483764300-4 Tract 6081 & 6… 01-180-58100-0000-1 54.11 PG&E COMPANY PG&E November 2025 Monthl…11/20/2025 6094933730-1 SW Cor Garzoli… 01-180-58100-0000-1 470.19 PG&E COMPANY PG&E November 2025 Monthl…11/20/2025 3877090180-9 PO Box 1488 01-180-58100-0000-1 459.00 PG&E COMPANY PG&E November 2025 Monthl…11/20/2025 1601672325-2 PO Box 1488 01-180-58100-0000-1 297.74 PG&E COMPANY PG&E November 2025 Monthl…11/20/2025 356448726-8 221 2nd St. 01-180-58100-0000-1 78.55 PG&E COMPANY PG&E November 2025 Monthl…11/20/2025 5568620890-5 705 Mast Ave. 01-180-58100-0000-1 10.38 PG&E COMPANY PG&E November 2025 Monthl…11/20/2025 13. 5490736244-3 SE NE 9 26 … 01-180-58100-0000-1 14.96 PG&E COMPANY PG&E November 2025 Monthl…11/20/2025 7663752590-8 Eighth Street-S… 01-180-58100-0000-1 26.48 PG&E COMPANY PG&E November 2025 Monthl…11/20/2025 5629608181-5 PO Box 1488 01-180-58100-0000-1 29.41 PG&E COMPANY PG&E November 2025 Monthl…11/20/2025 13. 5490736244-3 SE NE 9 26 … 01-180-58100-0000-1 8,029.15 PG&E COMPANY PG&E November 2025 Monthl…11/20/2025 2012021553-6 Tract 6416 Pha… 01-180-58100-0000-1 1,095.37 PG&E COMPANY PG&E November 2025 Monthl…11/20/2025 4191871709-5 103 Sherwood …01-185-58000-0000-1 2,071.59 PG&E COMPANY PG&E November 2025 Monthl…11/20/2025 7668473786-9 401 W. Kern A… 01-190-58000-0000-1 4,031.21 PG&E COMPANY PG&E November 2025 Monthl…11/20/2025 0309941756-4 550 2nd St. 20-200-58100-0000-1 333.84 PG&E COMPANY PG&E November 2025 Monthl…11/20/2025 6372122228-7 Tract 6373-A 20-200-58100-0000-1 773.42 PG&E COMPANY PG&E November 2025 Monthl…11/20/2025 5794429226-7 Tract 6572-1 A… 20-200-58100-0000-1 437.06 PG&E COMPANY PG&E November 2025 Monthl…11/20/2025 23. 0979037755-1 401 2nd St. 20-200-58100-0000-1 63.96 PG&E COMPANY PG&E November 2025 Monthl…11/20/2025 7336692458-4 Robertson Ave.…20-200-58100-0000-1 1,553.01 PG&E COMPANY PG&E November 2025 Monthl…11/20/2025 3047362805-2 100 W. Kern A… 20-200-58100-0000-1 229.00 PG&E COMPANY PG&E November 2025 Monthl…11/20/2025 9048125100-8 900 Garzoli Rd. 30-500-58000-0000-1 132.72 PG&E COMPANY PG&E November 2025 Monthl…11/20/2025 27. 5490736244-3 SE NE 9 26 … 30-500-58000-0000-1 14.95 PG&E COMPANY PG&E November 2025 Monthl…11/20/2025 5842445837-8 Hail Lane & Kal… 30-500-58000-0000-1 212.65 PG&E COMPANY PG&E November 2025 Monthl…11/20/2025 27. 5490736244-3 SE NE 9 26 … 30-500-58000-0000-1 8,029.15 PG&E COMPANY PG&E November 2025 Monthl…11/20/2025 0843084856-7 778 Taylor Ave. 32-510-58000-0000-1 349.61 PG&E COMPANY PG&E November 2025 Monthl…11/20/2025 0425382282-1 McFarland Ele… 32-510-58000-0000-1 144.50 PG&E COMPANY PG&E November 2025 Monthl…11/20/2025 2687153110-4 NE SE NW12 26…32-510-58000-0000-1 20,258.05 PG&E COMPANY PG&E November 2025 Monthl…11/20/2025 7699604118-2 Sherwood & Se…32-510-58000-0000-1 2,385.94 Vendor PG&E COMPANY - PG&E COMPANY Total: 54,230.87
Vendor: Phoenix Group - Phoenix Group
Phoenix Group Citation Processing Services - #…11/05/2025 Citation Processing Services - #…01-165-56000-0000-1 430.40 Vendor Phoenix Group - Phoenix Group Total: 430.40
Vendor: Pitney Bowes - Pitney Bowes
Pitney Bowes 8000-9000-0937-7825 11/05/… 11/13/2025 8000-9000-0937-7825 11/05/… 01-105-55600-0000-1 15.38 Pitney Bowes 8000-9000-0937-7825 11/05/… 11/13/2025 8000-9000-0937-7825 11/05/… 01-110-55600-0000-1 15.38 Pitney Bowes 8000-9000-0937-7825 11/05/… 11/13/2025 8000-9000-0937-7825 11/05/… 01-115-55600-0000-1 15.44 Pitney Bowes 8000-9000-0937-7825 11/05/… 11/13/2025 8000-9000-0937-7825 11/05/… 01-130-55600-0000-1 15.38 Pitney Bowes 8000-9000-0937-7825 11/05/… 11/13/2025 8000-9000-0937-7825 11/05/… 01-140-55600-0000-1 15.38 Pitney Bowes 8000-9000-0937-7825 11/05/… 11/13/2025 8000-9000-0937-7825 11/05/… 01-150-55600-0000-1 15.38 Pitney Bowes 8000-9000-0937-7825 11/05/… 11/13/2025 8000-9000-0937-7825 11/05/… 01-155-55600-0000-1 15.38 Pitney Bowes 8000-9000-0937-7825 11/05/… 11/13/2025 8000-9000-0937-7825 11/05/… 01-160-55600-0000-1 15.38

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Expense Approval Report Payment Dates: 11/1/2025 - 11/28/2025 12/1/2025 9:31:18 AM Page 18 of 25
Vendor Name Payable Number Post Date Description (Item) Account Number Amount Pitney Bowes 8000-9000-0937-7825 11/05/… 11/13/2025 8000-9000-0937-7825 11/05/… 01-165-55600-0000-1 15.38 Pitney Bowes 8000-9000-0937-7825 11/05/… 11/13/2025 8000-9000-0937-7825 11/05/… 01-175-55600-0000-1 15.38 Pitney Bowes 8000-9000-0937-7825 11/05/… 11/13/2025 8000-9000-0937-7825 11/05/… 30-500-55600-0000-1 15.38 Pitney Bowes 8000-9000-0937-7825 11/05/… 11/13/2025 8000-9000-0937-7825 11/05/… 31-505-55600-0000-1 15.38 Pitney Bowes 8000-9000-0937-7825 11/05/… 11/13/2025 8000-9000-0937-7825 11/05/… 32-510-55600-0000-1 15.38 Vendor Pitney Bowes - Pitney Bowes Total: 200.00
Vendor: Procore Tech - Procore Technologies, Inc
Procore Technologies, Inc INV00263606 Procore Profess… 11/13/2025 INV00263606 Procore Profess… 25-000-52910-2504-1 32,205.97 Vendor Procore Tech - Procore Technologies, Inc Total: 32,205.97 Vendor: Quality Smog - Quality Smog
Quality Smog INV 122871 Smog Inspection 11/19/2025 INV 122871 Smog Inspection 34-520-56600-0000-1 70.00 Quality Smog INV 122872 Smog Inspection 11/19/2025 INV 122872 Smog Inspection 32-510-56600-0000-1 70.00 Vendor Quality Smog - Quality Smog Total: 140.00
Vendor: RV - Rafael Velasquez
Rafael Velasquez INV0030145 05/27/2025 FY24-25 GEO Scholarship DE 6…01-105-57100-2502-1 300.00 Vendor RV - Rafael Velasquez Total: 300.00
Vendor: RAMIRO SANTIVANES - RAMIRO SANTIVANES
RAMIRO SANTIVANES INV 3230 Food Park Temporar…11/13/2025 INV 3230 Temporary Fence 8/… 01-190-57400-0000-1 2,800.00 Vendor RAMIRO SANTIVANES - RAMIRO SANTIVANES Total: 2,800.00 Vendor: RANDALL YOUNG - RANDALL YOUNG
RANDALL YOUNG INV0027056 05/30/2024 FY23-24 GEO SCHOLARSHIPS-… 01-105-57100-0000-1 500.00 Vendor RANDALL YOUNG - RANDALL YOUNG Total: 500.00
Vendor: Raymond's Trophy - Raymond's Trophy
Raymond's Trophy INV 105436 Years of Service … 11/19/2025 INV 105436 Years of Service … 01-112-57100-0000-1 191.02 Raymond's Trophy Inv. 105434 Employee Apprec… 11/20/2025 Inv. 105434 Employee Apprec… 01-105-57100-0000-1 573.73 Vendor Raymond's Trophy - Raymond's Trophy Total: 764.75 Vendor: PLATT - Rexel USA Supply
Rexel USA Supply INV 6S97873 Animal Cntrl Prjct…11/05/2025 INV 6S97873 Animal Cntrl Prjct…01-155-52910-2608-1 141.83 Rexel USA Supply INV 6T02404 Animal Cntrl Prjct…11/05/2025 INV 6T02404 Animal Cntrl Prjct…01-155-52910-2608-1 413.21 Rexel USA Supply INV6S62405 WWTP Electrical … 11/05/2025 INV6S62405 WWTP Electrical … 30-500-56400-0000-1 1,504.21 Rexel USA Supply INV 6T40939 Food Truck Park …11/12/2025 INV 6T40939 Food Truck Park …01-190-57400-0000-1 14.27 Rexel USA Supply INV 6T40921 Food Truck Park …11/13/2025 INV 6T40921 Food Truck Park …01-190-57400-0000-1 57.56 Rexel USA Supply INV 6T63197 Animal Cntrl Prjct…11/13/2025 INV 6T63197 Animal Cntrl Prjct…01-155-52910-2608-1 1,534.78 Vendor PLATT - Rexel USA Supply Total: 3,665.86
Vendor: 661 Communications - Roger C Goodman JR
Roger C Goodman JR Inv. 2048 Command Post Elect…11/05/2025 Inv. 2048 Command Post Elect…01-150-56600-0000-1 556.09 Roger C Goodman JR Inv. 2049 MRAP Electrical Rep… 11/05/2025 Inv. 2049 MRAP Electrical Rep… 01-150-56600-0000-1 152.24 Vendor 661 Communications - Roger C Goodman JR Total: 708.33 Vendor: SECURE SYSTEMS - SECURE SYSTEMS
SECURE SYSTEMS INV R286496 Nov25 Monitori… 11/05/2025 INVR286496 Nov25 Monitorin…01-190-52200-0000-1 52.00 SECURE SYSTEMS INV R286497 Nov 25 Monitori… 11/05/2025 COM7 Police Seatrain, 401 1 … 01-150-52200-0000-1 43.00 SECURE SYSTEMS INV R286497 Nov 25 Monitori… 11/05/2025 COM6 12941 Melcher Rd. An… 01-155-52200-0000-1 52.00 SECURE SYSTEMS INV R286497 Nov 25 Monitori… 11/05/2025 COM1 103 W. Sherwood Ave,… 01-190-52200-0000-1 121.00 SECURE SYSTEMS INV R286497 Nov 25 Monitori… 11/05/2025 COM8 Waste Water 30-500-52200-0000-1 52.00 SECURE SYSTEMS INV R286497 Nov 25 Monitori… 11/05/2025 COM5 12941 Waste Water Tr… 30-500-52200-0000-1 52.00 SECURE SYSTEMS INV R286497 Nov 25 Monitori… 11/05/2025 COM3 Well 6, 601 Hail Ln. 32-510-52200-0000-1 52.00 SECURE SYSTEMS INV R286497 Nov 25 Monitori… 11/05/2025 COM4 Storage Tank, 121 2nd … 32-510-52200-0000-1 52.00 Vendor SECURE SYSTEMS - SECURE SYSTEMS Total: 476.00
Vendor: Self-Help Enterprise - Self-Help Enterprises
Self-Help Enterprises INV MCF22PLHA Sep-25 22-P… 11/05/2025 INV MCF22PLHA Sep-25 22-P… 19-215-53100-0000-1 118.73 Vendor Self-Help Enterprise - Self-Help Enterprises Total: 118.73 Vendor: The Gas Co. - SoCalGas
SoCalGas October 2025 So Cal Gas Vete… 11/12/2025 October 2025 So Cal Gas Vete… 01-185-58000-0000-1 23.50 Vendor The Gas Co. - SoCalGas Total: 23.50

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Expense Approval Report Payment Dates: 11/1/2025 - 11/28/2025 12/1/2025 9:31:18 AM Page 19 of 25
Vendor Name Payable Number Post Date Description (Item) Account Number Amount Vendor: Spay Neuter - Spay Neuter Imperative Project California Spay Neuter Imperative Projec…INV 25916 SNIP BUS 9/2/25 11/05/2025 INV 25916 SNIP BUS 9/2/25 01-155-51160-8452-1 9,500.00 Vendor Spay Neuter - Spay Neuter Imperative Project California Total: 9,500.00 Vendor: SPD - SPD
SPD INV #6029 Hometown Heroes… 11/20/2025 INV #6029 Hometown Heroes… 01-140-53500-2543-1 2,110.88 Vendor SPD - SPD Total: 2,110.88
Vendor: Spectrum - Spectrum
Spectrum Spectrum November 25 Mont… 11/13/2025 Spectrum November 25 Mont… 01-130-57800-0000-1 1,190.00 Vendor Spectrum - Spectrum Total: 1,190.00
Vendor: Standard Emulsions I - Standard Emulsions Inc
Standard Emulsions Inc INV 6201 Tack Oil Pails Street … 11/05/2025 INV 6201 Tack Oil Pails Street … 01-180-56500-0000-1 746.71 Vendor Standard Emulsions I - Standard Emulsions Inc Total: 746.71 Vendor: CALTRANS - State of California Department of Transportation State of California Department…INV SL260183 Signals & Lighti… 11/05/2025 INV SL260183 Signals & Lighti… 01-180-58100-0000-1 24.63 State of California Department…INV SL260183 Signals & Lighti… 11/05/2025 INV SL260183 Signals & Lighti… 20-200-58100-0000-1 24.63 Vendor CALTRANS - State of California Department of Transportation Total: 49.26 Vendor: Stephanie Garcia - Stephanie Garcia
Stephanie Garcia Veteran's Hall Rental 11/8/25 11/19/2025 Veteran's Hall Rental 11/8/25 01-24000-0000-1 350.00 Vendor Stephanie Garcia - Stephanie Garcia Total: 350.00 Vendor: Stinson Stationers, - Stinson Stationers, Inc.

Stinson Stationers, Inc. Inv. 356646-0 Office Supplies 11/19/2025 Inv. 356646-0 Office Supplies 01-150-57200-0000-1 263.47 Vendor Stinson Stationers, - Stinson Stationers, Inc. Total: 263.47 Vendor: Sun Badge Company - Sun Badge Company
Sun Badge Company Inv. 425755 Badge 165 10/21…11/05/2025 Inv. 425755 Badge 165 10/21…01-150-51800-0000-1 168.77 Vendor Sun Badge Company - Sun Badge Company Total: 168.77 Vendor: tmobile - T Mobile USA Inc
T Mobile USA Inc Acct 992748243 Service 09/21…11/05/2025 Acct# 992748243 - Police Dep… 01-150-57800-0000-1 1,681.11 T Mobile USA Inc Acct 992748243 Service 09/21…11/05/2025 Acct# 992748243 - Animal Con…01-155-57800-0000-1 116.55 T Mobile USA Inc Acct 992748243 Service 09/21…11/05/2025 Acct# 992748243 - Code Enfor…01-165-57800-0000-1 35.85 Vendor tmobile - T Mobile USA Inc Total: 1,833.51
Vendor: Telstar Instruments - Telstar Instruments
Telstar Instruments INV 128831 WWTP Pump Rep… 10/14/2025 INV 128831 WWTP Pump Rep… 30-500-56400-0000-1 1,038.00 Vendor Telstar Instruments - Telstar Instruments Total: 1,038.00 Vendor: Tlaloc Guillen - Tlaloc Guillen
Tlaloc Guillen INV0030096 05/27/2025 FY24-25 GEO Scholarship DE 6…01-105-57100-2502-1 300.00 Vendor Tlaloc Guillen - Tlaloc Guillen Total: 300.00
Vendor: Torpedo - Torpedo Pest Control
Torpedo Pest Control INV 3516 General Pest Service…11/19/2025 INV 3516 General Pest Service…30-500-52200-0000-1 170.00 Vendor Torpedo - Torpedo Pest Control Total: 170.00
Vendor: UNWIREDBROADBAND - unWired Broadband LLC
unWired Broadband LLC INV 02536111 Internet Month…11/13/2025 INV 02536111 Internet Month…01-155-57800-0000-1 144.99 unWired Broadband LLC INV 02536111 Internet Month…11/13/2025 INV 02536111 Internet Month…30-500-57800-0000-1 145.00 Vendor UNWIREDBROADBAND - unWired Broadband LLC Total: 289.99 Vendor: USA Waste of Califor - USA Waste of California, Inc.

USA Waste of California, Inc. September 2025 Waste Mana… 11/05/2025 September 2025 Waste Mana… 01-100-41300-0000-1 -4,475.59 USA Waste of California, Inc. September 2025 Waste Mana… 11/05/2025 September 2025 Waste Mana… 01-100-41300-0000-1 -302.18 USA Waste of California, Inc. September 2025 Waste Mana… 11/05/2025 September 2025 Waste Mana… 01-100-41300-0000-1 -1,297.66 USA Waste of California, Inc. September 2025 Waste Mana… 11/05/2025 September 2025 Waste Mana… 31-505-52400-0000-1 89,511.80 USA Waste of California, Inc. September 2025 Waste Mana… 11/05/2025 September 2025 Waste Mana… 31-505-52500-0000-1 12,976.58 USA Waste of California, Inc. September 2025 Waste Mana… 11/05/2025 September 2025 Waste Mana… 31-505-52500-0000-1 3,021.77 Vendor USA Waste of Califor - USA Waste of California, Inc. Total: 99,434.72 Vendor: Varsity Brands Inc. - Varsity Brands Inc.

Varsity Brands Inc. INV 931245329 Pickleball Crt … 11/05/2025 INV 931245329 Pickleball Crt … 01-190-57400-0000-1 947.51 Vendor Varsity Brands Inc. - Varsity Brands Inc. Total: 947.51

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Expense Approval Report Payment Dates: 11/1/2025 - 11/28/2025 12/1/2025 9:31:18 AM Page 20 of 25
Vendor Name Payable Number Post Date Description (Item) Account Number Amount Vendor: Verizon Business - Verizon Business
Verizon Business INV 6127073118 Oct. 25 Wat… 11/05/2025 INV 6127073118 Oct. 25 Wat… 32-510-57800-0000-1 180.50 Vendor Verizon Business - Verizon Business Total: 180.50 Vendor: Verizon - Verizon Connect
Verizon Connect INV 625000066717 Vehicle Tr… 11/05/2025 INV 625000066717 Vehicle Tr… 01-180-53200-0000-1 234.52 Verizon Connect INV 625000066717 Vehicle Tr… 11/05/2025 INV 625000066717 Vehicle Tr… 30-500-53200-0000-1 117.26 Verizon Connect INV 625000066717 Vehicle Tr… 11/05/2025 INV 625000066717 Vehicle Tr… 32-510-53200-0000-1 117.26 Verizon Connect INV 625000066717 Vehicle Tr… 11/05/2025 INV 625000066717 Vehicle Tr… 34-520-53200-0000-1 117.26 Vendor Verizon - Verizon Connect Total: 586.30
Vendor: VND - Victoria Nunez Duran
Victoria Nunez Duran INV0030118 05/27/2025 FY24-25 GEO Scholarship DE 6…01-105-57100-2502-1 300.00 Vendor VND - Victoria Nunez Duran Total: 300.00
Vendor: Visual Edge - Visual Edge IT, Inc.

Visual Edge IT, Inc. INV 24AR3128041 Monthly C… 11/19/2025 INV 24AR3128041 Monthly C… 01-130-52200-0000-1 540.58 Vendor Visual Edge - Visual Edge IT, Inc. Total: 540.58 Vendor: Vulcan Industries - Vulcan Industries
Vulcan Industries INV 25476-19324 Operating S… 11/19/2025 INV 25476-19324 Operating S… 30-500-57400-0000-1 814.37 Vendor Vulcan Industries - Vulcan Industries Total: 814.37 Vendor: West Publishing Corp - West Publishing Corportation West Publishing Corportation Inv. 852770235 Clear Proflex -…11/12/2025 Inv. 852770235 Clear Proflex -…01-150-52200-0000-1 482.00 Vendor West Publishing Corp - West Publishing Corportation Total: 482.00 Vendor: wex bank - Wex Bank
Wex Bank INV0031623 11/06/2025 Inv. 108169786 Wex Fleet Serv…01-105-52200-0000-1 2.00 Wex Bank INV0031623 11/06/2025 Inv. 108169786 Wex Fleet Serv…01-112-53200-0000-1 2.00 Wex Bank INV0031623 11/06/2025 Inv. 108169786 Wex Fleet Serv…01-115-52200-0000-1 4.00 Wex Bank INV0031623 11/06/2025 Inv. 108169786 Wex Fleet Serv…01-140-52200-0000-1 2.00 Wex Bank INV0031623 11/06/2025 Inv. 108169786 Wex Fleet Serv…01-150-52200-0000-1 48.30 Wex Bank INV0031623 11/06/2025 Inv. 108169786 Wex Fleet Serv…01-150-54000-0000-1 386.92 Wex Bank INV0031623 11/06/2025 Inv. 108169786 Wex Fleet Serv…01-155-52200-0000-1 4.00 Wex Bank INV0031623 11/06/2025 Inv. 108169786 Wex Fleet Serv…01-180-52200-0000-1 8.00 Wex Bank INV0031623 11/06/2025 Inv. 108169786 Wex Fleet Serv…30-500-52200-0000-1 4.00 Wex Bank INV0031623 11/06/2025 Inv. 108169786 Wex Fleet Serv…32-510-52200-0000-1 6.00 Wex Bank INV0031623 11/06/2025 Inv. 108169786 Wex Fleet Serv…32-510-54000-0000-1 220.85 Wex Bank INV0031623 11/06/2025 Inv. 108169786 Wex Fleet Serv…34-520-54000-0000-1 2.00 Vendor wex bank - Wex Bank Total: 690.07
Vendor: WILLDAN - WILLDAN
WILLDAN INV 010-63869 CFD FY25/26 P…11/20/2025 INV 010-63869 CFD FY25/26 P…24-210-52200-0000-1 9,299.94 WILLDAN INV 010-63870 LLD FY25/26 P… 11/20/2025 INV 010-63870 LLD FY25/26 P… 24-210-52200-0000-1 3,235.79 Vendor WILLDAN - WILLDAN Total: 12,535.73
Vendor: Xpress Truck Wash - Xpress Truck Wash
Xpress Truck Wash Inv. 797 Truck & Trailer Wash -…11/24/2025 Inv. 797 Truck & Trailer Wash -…01-150-52200-0000-1 65.00 Vendor Xpress Truck Wash - Xpress Truck Wash Total: 65.00 Grand Total: 3,761,332.23

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Expense Approval Report Payment Dates: 11/1/2025 - 11/28/2025 12/1/2025 9:31:18 AM Page 21 of 25
Report Summary
Fund Summary
Fund Payment Amount
01 - GENERAL FUND 503,880.06
19 - HCD - CALHOME 8239 - 2012 118.73
20 - LIGHTING & LANDSCAPING-DISTRICT 1 10,105.42
24 - COMMUNITY FACILITIES DISTRICT 12,535.73
25 - CAPITAL IMPROVEMENTS PROJECTS 2,989,005.73
30 - SEWER 34,298.78
31 - REFUSE/RECYCLING 118,715.54
32 - WATER 90,292.90
34 - PUBLIC TRANSPORTATION 2,379.34
Grand Total: 3,761,332.23
Account Summary
Account Number Account Name Payment Amount
01-100-41100-0000-1 Business Licenses 2,000.00
01-100-41300-0000-1 Franchise Fees -6,075.43
01-105-52200-0000-1 Contract Services 2.00
01-105-55600-0000-1 Postage 15.38
01-105-57100-0000-1 Special Activities 1,623.73
01-105-57100-2322-1 Special Activities - Chris… 273.12
01-105-57100-2406-1 Special Activities - Com… 2,500.00
01-105-57100-2502-1 Special Activities - Schola… 4,100.00 01-105-57100-2503-1 Special Activities - Com… 377.59
01-110-55600-0000-1 Postage 15.38
01-110-57800-0000-1 Telephone & Communic… 57.72
01-111-52200-0000-1 Contract Services 2,389.12
01-111-52930-2602-1 Computer Hard/Softwar… 2,873.97
01-111-53400-0000-1 Election Expense 8,470.97
01-111-57800-0000-1 Telephone & Communic… 43.45
01-112-53200-0000-1 Dues & Subscriptions 2.00
01-112-57100-0000-1 Special Activities 191.02
01-112-57800-0000-1 Telephone & Communic… 32.13
01-113-57800-0000-1 Telephone & Communic… 22.64
01-115-52200-0000-1 Contract Services 4.00
01-115-55600-0000-1 Postage 171.44
01-115-57200-0000-1 Supplies - Office 40.15
01-115-57800-0000-1 Telephone & Communic… 51.83
01-130-51200-0000-1 Bank Charges 170.53
01-130-52200-0000-1 Contract Services 1,960.86
01-130-52700-0000-1 Fire Protection 201,693.97
01-130-55600-0000-1 Postage 15.38
01-130-56000-0000-1 Professional Services - O… 338.53
01-130-56050-0000-1 Accounting/Auditing Ser… 764.40
01-130-56100-0000-1 Legal Services 14,688.50
01-130-57800-0000-1 Telephone & Communic… 1,190.00
01-140-52200-0000-1 Contract Services 79.81
01-140-53500-2543-1 Cont.& Donations Expen… 2,110.88
01-140-55600-0000-1 Postage 15.38
01-140-56000-0000-1 Professional Services - O… 3,680.00 01-140-57800-0000-1 Telephone & Communic… 65.45
01-145-57800-0000-1 Telephone & Communic… 9.06
01-150-51800-0000-1 Clothing Allowance 272.68
01-150-52200-0000-1 Contract Services 7,102.89
01-150-53500-8620-1 Contributions/Donations… 829.97
01-150-54000-0000-1 Fuel 12,853.26
01-150-55600-0000-1 Postage 15.38
01-150-56000-0000-1 Professional Services - O… 466.45
01-150-56400-0000-1 Repairs & Maint - Build &… 171.06

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Expense Approval Report Payment Dates: 11/1/2025 - 11/28/2025 12/1/2025 9:31:18 AM Page 22 of 25
Account Summary
Account Number Account Name Payment Amount
01-150-56410-0000-1 Repairs & Maintenance … 178.96
01-150-56600-0000-1 Repairs & Maintenance -… 6,380.39
01-150-57200-0000-1 Supplies - Office 752.02
01-150-57400-0000-1 Supplies - Operating 438.76
01-150-57800-0000-1 Telephone & Communic… 2,871.70
01-155-51100-0000-1 Animal Disposal 220.50
01-155-51150-0000-1 Dog Clinic 1,320.27
01-155-51160-8452-1 Spay and Neuter Fees - … 9,500.00
01-155-51800-0000-1 Clothing Allowance 86.56
01-155-52000-0000-1 Conferences/Meetings/T… 58.50
01-155-52200-0000-1 Contract Services 433.84
01-155-52910-2608-1 Building & Improvement… 2,265.63
01-155-52950-0000-1 Equipment (Capital) 3,799.58
01-155-53200-0000-1 Dues & Subscriptions 200.00
01-155-55600-0000-1 Postage 15.38
01-155-56600-0000-1 Repairs & Maintenance -… 800.39
01-155-57100-0000-1 Special Activities 131.50
01-155-57200-0000-1 Supplies - Office 438.42
01-155-57400-0000-1 Supplies - Operating 420.73
01-155-57800-0000-1 Telephone & Communic… 286.44
01-160-51400-0000-1 Builiding Plan Check/Ins… 2,467.50
01-160-55600-0000-1 Postage 15.38
01-160-57200-0000-1 Supplies - Office -129.88
01-160-57800-0000-1 Telephone & Communic… 129.93
01-165-52000-0000-1 Conferences/Meetings/T… 58.50
01-165-53200-0000-1 Dues & Subscriptions 200.00
01-165-55600-0000-1 Postage 15.38
01-165-56000-0000-1 Professional Services-Ot… 430.40
01-165-57800-0000-1 Telephone & Communic… 68.66
01-175-55600-0000-1 Postage 15.38
01-175-57800-0000-1 Telephone & Communic… 54.48
01-180-51800-0000-1 Clothing Allowance 356.43
01-180-52200-0000-1 Contract Services 283.39
01-180-53200-0000-1 Dues & Subscriptions 234.52
01-180-53800-0000-1 Rental Equipment/Other 255.00
01-180-56410-0000-1 Repairs & Maintenance … 103.59
01-180-56440-0000-1 Repairs & Maintenance-… 25,679.50
01-180-56500-0000-1 Repairs/Maintenance St… 746.71
01-180-56600-0000-1 Repairs/Maintenance - … 271.54
01-180-57400-0000-1 Supplies - Operating 153.25
01-180-57800-0000-1 Telephone & Communic… 65.27
01-180-58000-0000-1 Utilities 2,100.26
01-180-58100-0000-1 Street Lighting 15,919.82
01-185-52200-0000-1 Contract Services 371.72
01-185-58000-0000-1 Utilities 2,095.09
01-190-51800-0000-1 Clothing Allowance 33.70
01-190-52200-0000-1 Contract Services 1,373.00
01-190-57400-0000-1 Supplies - Operating 5,195.91
01-190-58000-0000-1 Utilities 4,031.21
01-20200-0000-1 Accounts Payable 1,860.00
01-20800-0000-1 Pension Payable 39,164.82
01-22050-0000-1 Federal Withholding Pay… 30,001.15
01-22100-0000-1 FICA Payable 39,133.28
01-22150-0000-1 Medicare Payable 9,199.86
01-22200-0000-1 State Withholding Payab… 16,195.13
01-22250-0000-1 SUTA Payable 517.86
01-22275-0000-1 ETT Payable 12.04
01-22350-0000-1 Garnishments 42.66

Page 28 of 321 ends

Expense Approval Report Payment Dates: 11/1/2025 - 11/28/2025 12/1/2025 9:31:18 AM Page 23 of 25
Account Summary
Account Number Account Name Payment Amount
01-22600-0000-1 Health FSA 84.09
01-22700-0000-1 Disablity LTD 283.96
01-22800-0000-1 Accident 38.68
01-22900-0000-1 Life 174.06
01-22950-0000-1 Cancer-American Fidelity 33.60
01-24000-0000-1 Deposits 1,350.00
01-310-52200-0000-1 Contract Services 4,017.01
01-310-52950-2609-1 Equipment Capital - City… 900.00
19-215-53100-0000-1 Grant Expenditures 118.73
20-200-51800-0000-1 Clothing Allowance 107.84
20-200-52200-0000-1 Contract Services 1,677.89
20-200-56700-0000-1 Repairs & Maintenance -… 871.42
20-200-57400-0000-1 Supplies - Operating 990.88
20-200-57800-0000-1 Telephone & Communic… 17.98
20-200-58100-0000-1 Street Lighting 3,414.92
20-20800-0000-1 Pension Payable 1,022.30
20-22050-0000-1 Federal Withholding Pay… 475.15
20-22100-0000-1 FICA Payable 1,011.98
20-22150-0000-1 Medicare Payable 236.62
20-22200-0000-1 State Withholding Payab… 264.22
20-22350-0000-1 Garnishments 14.22
24-210-52200-0000-1 Contract Services 12,535.73
25-000-52910-2504-1 Buildings & Improvemen… 32,205.97
25-000-52960-2306-1 Street & Roads (Capital) -… 266,014.67 25-000-52960-2318-1 Streets & Roads (Capital)… 266,014.67 25-000-52960-2401-1 Street & Roads (Capital) -… 2,401.73 25-000-52960-2403-1 Street & Roads (Capital) -… 266,014.67 25-000-52960-2508-1 Street & Roads (Capital) -… 266,014.67 25-000-52960-2509-1 Street & Roads (Capital) -… 266,014.67 25-000-52960-2510-1 Street & Roads (Capital) -… 266,014.67 25-000-52960-2511-1 Street & Roads (Capital) -… 266,014.67 25-000-52960-2512-1 Street & Roads (Capital) -… 266,014.67 25-000-52960-2513-1 Street & Roads (Capital) -… 266,014.67 25-000-52960-2514-1 Street & Roads (Capital) -… 266,014.67 25-000-52960-2519-1 Street & Roads (Capital) … 18,155.00 25-000-52960-2603-1 Street & Roads (Capital) -… 266,311.33 25-000-52960-2605-1 Street & Roads (Capital) -… 4,947.50 25-000-52960-7660-1 TDA- LTF Various Street … 4,837.50
30-20800-0000-1 Pension Payable 5,231.26
30-22050-0000-1 Federal Withholding Pay… 2,129.66
30-22100-0000-1 FICA Payable 5,193.50
30-22150-0000-1 Medicare Payable 1,262.26
30-22200-0000-1 State Withholding Payab… 1,429.31
30-22250-0000-1 SUTA Payable 151.76
30-22275-0000-1 ETT Payable 3.55
30-22600-0000-1 Health FSA 149.75
30-22700-0000-1 Disablity LTD 24.98
30-22900-0000-1 Life 48.19
30-22950-0000-1 Cancer- American Fidelity 9.80
30-500-51200-0000-1 Bank Charges 170.54
30-500-51800-0000-1 Clothing Allowance 104.39
30-500-52200-0000-1 Contract Services 1,776.25
30-500-53200-0000-1 Dues & Subscriptions 117.26
30-500-55600-0000-1 Postage 760.31
30-500-55800-0000-1 Printing & Legal Notices 9.66
30-500-56000-0000-1 Professional Services - O… 60.00
30-500-56050-0000-1 Accounting/Auditing Ser… 764.40
30-500-56400-0000-1 Repairs & Maint - Build &… 2,542.21

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Expense Approval Report Payment Dates: 11/1/2025 - 11/28/2025 12/1/2025 9:31:18 AM Page 24 of 25
Account Summary
Account Number Account Name Payment Amount
30-500-56410-0000-1 Repairs & Maintenance … 453.79
30-500-56600-0000-1 Repairs & Maintenance -… 680.00
30-500-56800-0000-1 Safety Equipment 216.23
30-500-57200-0000-1 Supplies - Office 120.45
30-500-57400-0000-1 Supplies - Operating 1,330.27
30-500-57800-0000-1 Telephone & Communic… 1,019.53
30-500-58000-0000-1 Utilities 8,389.47
30-500-58200-0000-1 Water/Soil/Other Analys… 150.00
31-20800-0000-1 Pension Payable 1,806.42
31-22050-0000-1 Federal Withholding Pay… 1,050.51
31-22100-0000-1 FICA Payable 1,505.42
31-22150-0000-1 Medicare Payable 399.74
31-22200-0000-1 State Withholding Payab… 635.90
31-22600-0000-1 Health FSA 78.10
31-22700-0000-1 Disablity LTD 8.32
31-22900-0000-1 Life 4.20
31-505-51200-0000-1 Bank Charges 170.54
31-505-52200-0000-1 Contract Services 440.60
31-505-52400-0000-1 Contract Services - Refus… 89,511.80 31-505-52500-0000-1 Contract Services - Recyc… 15,998.35 31-505-52800-0000-1 County Waste Managem… 5,756.91
31-505-55600-0000-1 Postage 760.31
31-505-55800-0000-1 Printing & Legal Notices 9.68
31-505-56050-0000-1 Accounting/Auditing Ser… 352.80
31-505-57200-0000-1 Supplies - Office 120.45
31-505-57800-0000-1 Telephone & Communic… 105.49
32-20800-0000-1 Pension Payable 5,241.06
32-22050-0000-1 Federal Withholding Pay… 2,133.46
32-22100-0000-1 FICA Payable 5,205.26
32-22150-0000-1 Medicare Payable 1,264.46
32-22200-0000-1 State Withholding Payab… 1,431.91
32-22250-0000-1 SUTA Payable 151.72
32-22275-0000-1 ETT Payable 3.51
32-22600-0000-1 Health FSA 149.58
32-22700-0000-1 Disablity LTD 25.02
32-22900-0000-1 Life 48.09
32-22950-0000-1 Cancer-American Fidelity 9.76
32-510-51200-0000-1 Bank Charges 170.54
32-510-51800-0000-1 Clothing Allowance 104.39
32-510-52200-0000-1 Contract Services 551.92
32-510-52910-2532-1 Buildings & Imp. (Capital)… 13,200.16 32-510-53200-0000-1 Dues & Subscriptions 117.26
32-510-54000-0000-1 Fuel 220.85
32-510-55600-0000-1 Postage 762.56
32-510-55800-0000-1 Printing & Legal Notices 9.66
32-510-56000-0000-1 Professional Services - O… 3,422.00 32-510-56050-0000-1 Accounting/Auditing Ser… 793.80
32-510-56400-0000-1 Repairs & Maint - Build &… 1,893.19 32-510-56410-0000-1 Repairs & Maintenance- … 2,288.91
32-510-56600-0000-1 Repairs & Maintenance -… 228.46
32-510-57200-0000-1 Supplies - Office 120.45
32-510-57400-0000-1 Supplies - Operating 170.11
32-510-57800-0000-1 Telephone & Communic… 653.22
32-510-58000-0000-1 Utilities 43,580.98
32-510-58200-0000-1 Water/Soil/Other Analys… 6,340.61
34-20800-0000-1 Pension Payable 436.48
34-22050-0000-1 Federal Withholding Pay… 195.19
34-22100-0000-1 FICA Payable 546.92

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Expense Approval Report Payment Dates: 11/1/2025 - 11/28/2025 12/1/2025 9:31:18 AM Page 25 of 25
Account Summary
Account Number Account Name Payment Amount
34-22150-0000-1 Medicare Payable 127.90
34-22200-0000-1 State Withholding Payab… 179.13
34-520-53200-0000-1 Dues & Subscriptions 117.26
34-520-54000-0000-1 Fuel 2.00
34-520-56000-0000-1 Professional Services - O… 78.00
34-520-56050-0000-1 Accounting/Auditing Ser… 264.60
34-520-56600-0000-1 Repairs & Maintenance -… 123.87
34-520-57400-0000-1 Supplies - Operating 256.35
34-520-57800-0000-1 Telephone & Communic… 51.64
Grand Total: 3,761,332.23
Project Account Summary
Project Account Key Payment Amount
**None** 3,761,332.23
Grand Total: 3,761,332.23

Page 31 of 321 ends

Total: 168.16 4773.42
12/1/2025 9:37:07 AM Page 1 of 18
Holiday Pay - Holiday Pay 1 9 225.36
Hourly - Hourly 2 137 3430.48
Hourly - Reg - Hourly - Regular 1 2.08 52.08
OT - Overtime 2 8.08 303.48
Sick - Sick Pay 2 12 300.48
105 - City Council Total: 0 1000
Department: 110 - City Administration
Pay Code # of Payments Units Pay Amount
Bachelor's Degree - Bachelor's Degree 2 0 92.3
Cash-in-Lieu - Cash-in-Lieu 2 0 369.24
Salary - Elected - Salary - Elected Officials 1 0 200
Total: 0 200
Salary - Elected - Salary - Elected Officials 1 0 200
Total: 0 200
Salary - Elected - Salary - Elected Officials 1 0 200
Total: 0 200
Salary - Elected - Salary - Elected Officials 1 0 200
Total: 0 200
City of McFarland, CA Pay Code Report
Summary By Department
11/1/2025 - 11/30/2025
Payroll Set: City-City of McFarland
Department: 105 - City Council
Pay Code # of Payments Units Pay Amount
Salary - Elected - Salary - Elected Officials 1 0 200
Total: 0 200

Page 32 of 321 ends

Vacation - Vacation Pay 1 8 376.35
Total: 296.5 7526.92
112 - Human Resources Total: 296.5 7526.92
12/1/2025 9:37:07 AM Page 2 of 18
Holiday Pay - Holiday Pay 1 8 376.35
Salary - Salary 2 112 5268.84
Salary Actual Time - Salary Actual Time Worked 2 136.5 0 Sick - Sick Pay 1 32 1505.38
Salary - Salary 2 151 5085.94
Salary Actual Time - Salary Actual Time Worked 2 169.01 0 Total: 329.01 5536.78
111 - City Clerk Total: 329.01 5536.78
Department: 112 - Human Resources
Pay Code # of Payments Units Pay Amount
Bachelor's Degree - Bachelor's Degree 2 0 92.3
Holiday Pay - Holiday Pay 1 9 303.14
Live Scan - Live Scan 2 0 27.7
Notary - Notary 2 0 27.7
Salary Actual Time - Salary Actual Time Worked 2 208.16 0 Total: 368.16 14657.7
110 - City Administration Total: 706.24 25802.96
Department: 111 - City Clerk
Pay Code # of Payments Units Pay Amount
Sick - Sick Pay 2 3 138.87
Vacation - Vacation Pay 2 8 281.84
Total: 169.92 6371.84
Holiday Pay - Holiday Pay 1 8 732.89
Salary - Salary 2 152 13924.81
Holiday Pay - Holiday Pay 1 9 295.74
Hourly - Hourly 3 140 5026.48
Hourly - Reg - Hourly - Regular 3 1.85 64.76
Live Scan - Live Scan 2 0 27.7
OT - Overtime 3 8.07 429.93
Payroll Set: City-City of McFarland
Bilingual - Bilingual 2 0 92.3
Holiday - Holiday Pay 1 0 14.22

Page 33 of 321 ends

OT - Overtime 1 0.99 39.07
Sick - Sick Pay 1 16.74 440.43
Total: 164.26 4248.67
12/1/2025 9:37:07 AM Page 3 of 18
Hourly - Reg - Hourly - Regular 1 1.33 48.24
OT - Overtime 2 4.61 250.81
Vacation - Vacation Pay 1 3.67 133.11
Total: 165.94 6194.55
Comp Time Earned - Comp Time Earned 1 3.27 0
Hourly - Hourly 2 143.26 3769.17
Total: 160.33 5199.72
Bilingual - Bilingual 2 0 92.3
Holiday Pay - Holiday Pay 1 9 326.43
Hourly - Hourly 2 147.33 5343.66
Holiday Pay - Holiday Pay 1 9 281.52
Hourly - Hourly 2 145.5 4551.24
Hourly - Reg - Hourly - Regular 1 0.33 10.32
Sick - Sick Pay 2 2.5 78.2
Vacation - Vacation Pay 1 3 93.84
OT - Overtime 2 1.32 42.77
Sick - Sick Pay 1 1.3 28.08
Total: 160.87 3489.05
Bachelor's Degree - Bachelor's Degree 2 0 92.3
Bilingual - Bilingual 2 0 92.3
OT - Overtime 1 0.66 20.34
Sick - Sick Pay 1 1.11 22.81
Vacation - Vacation Pay 1 9 184.95
Total: 160.66 3308.34
Holiday Pay - Holiday Pay 1 9 194.4
Hourly - Hourly 2 149.25 3223.8
Salary - Salary 2 144 7024.46
Salary Actual Time - Salary Actual Time Worked 2 149.34 0 Total: 309.34 7989.56
Holiday Pay - Holiday Pay 1 9 184.95
Hourly - Hourly 2 140.89 2895.29
Bachelor's Degree - Bachelor's Degree 2 0 92.3
Bilingual - Bilingual 2 0 92.3
Holiday Pay - Holiday Pay 1 8 390.25
Personal - Personal Day 1 8 390.25
Payroll Set: City-City of McFarland
Department: 115 - Finance & Accounting
Pay Code # of Payments Units Pay Amount

Page 34 of 321 ends

Salary - Salary 2 144 8307.68
Salary Actual Time - Salary Actual Time Worked 2 185.67 0 Total: 345.67 9600
140 - Planning Total: 1015.92 23729.26
12/1/2025 9:37:07 AM Page 4 of 18
Total: 307.33 5269.24
Admin Time*Salary EE - Administrative Time Salary EE 1 8 461.54 Cash-in-Lieu - Cash-in-Lieu 2 0 369.24
Holiday Pay - Holiday Pay 1 8 461.54
Holiday Pay - Holiday Pay 1 8 263.46
Personal - Personal Day 1 8 263.46
Salary - Salary 2 144 4742.32
Salary Actual Time - Salary Actual Time Worked 2 147.33 0 Salary Actual Time - Salary Actual Time Worked 2 146.25 0 Vacation - Vacation Pay 1 9 439.03
Total: 306.25 7924.96
Hourly - Hourly 2 56.67 935.06
Total: 56.67 935.06
Bachelor's Degree - Bachelor's Degree 2 0 92.3
Holiday Pay - Holiday Pay 1 9 439.03
Notary - Notary 2 0 27.7
Salary - Salary 2 142 6926.9
OT - Overtime 1 2.75 114.01
Sick - Sick Pay 1 2.24 61.91
Total: 163.62 4628.71
115 - Finance & Accounting Total: 1445.04 38782.77
Department: 140 - Planning
Pay Code # of Payments Units Pay Amount
Bilingual - Bilingual 2 0 92.3
Comp Time Earned - Comp Time Earned 1 0.87 0
Holiday Pay - Holiday Pay 1 9 248.76
Hourly - Hourly 2 148.76 4111.73
Hourly - Hourly 2 139.25 3159.58
Hourly - Reg - Hourly - Regular 1 0.02 0.45
OT - Overtime 1 0.09 3.06
Sick - Sick Pay 2 11.66 264.57
Total: 160.02 3724.17
Payroll Set: City-City of McFarland
Bilingual - Bilingual 2 0 92.3
Holiday Pay - Holiday Pay 1 9 204.21

Page 35 of 321 ends

Personal - Personal Day 1 12 543.6
Shift Differentials - Shift Differentials 2 90 81.55
Total: 333 12788.21
12/1/2025 9:37:07 AM Page 5 of 18
Total: 327 7891.03
Holiday Pay - Holiday Pay 1 12 543.6
Hourly - Hourly 2 144 6523.2
OT - Overtime 2 75 5096.26
Hourly - Reg - Hourly - Regular 1 12 424.68
OT - Overtime 1 20 1061.7
Shift Differentials - Shift Differentials 2 127 89.89
Sick - Sick Pay 2 19 672.41
Vacation - Vacation Pay 1 12 424.68
Total: 437 9972.65
Cash-in-Lieu - Cash-in-Lieu 2 0 369.24
Holiday Pay - Holiday Pay 1 12 424.68
Hourly - Hourly 2 125 4423.75
Hourly - Hourly 3 156 5655.93
Hourly - Reg - Hourly - Regular 1 2 70.78
OT - Overtime 3 65 3573.65
Shift Differentials - Shift Differentials 3 202 146.76
Vacation - Vacation Pay 1 0 8.55
Hourly - Reg - Hourly - Regular 1 12 366.12
OT - Overtime 2 60.5 2768.79
Shift Differentials - Shift Differentials 2 128.5 78.41 Total: 369 8339
Bilingual - Bilingual 2 0 92.3
Holiday Pay - Holiday Pay 1 12 424.68
SRO Holiday - School Resource Officer Holiday Pay 1 8 232.32 SRO Sick - School Resource Officer Sick Pay1 8 232.32
SRO-OT - School Resource Officer Overtime1 1 43.56
Total: 222 5609.9
Holiday Pay - Holiday Pay 1 12 366.12
Hourly - Hourly 2 156 4759.56
Hourly - Hourly 2 11 319.44
Hourly - Reg - Hourly - Regular 1 8 232.32
OT - Overtime 1 8 348.48
Shift Differentials - Shift Differentials 2 25 14.52
SRO - School Resource Officer 2 141 4094.64
Payroll Set: City-City of McFarland
Department: 150 - Police
Pay Code # of Payments Units Pay Amount
Bachelor's Degree - Bachelor's Degree 2 0 92.3
Comp Time Earned PD - Comp Time Earned PD 1 12 0

Page 36 of 321 ends

Sick - Sick Pay 1 4 116.16
Standby ET - Standby ET 2 28 400.12
Total: 231.5 6541.4
12/1/2025 9:37:07 AM Page 6 of 18
Comp Time Earned PD - Comp Time Earned PD 1 7.5 0
Holiday Pay - Holiday Pay 1 12 348.48
Hourly - Hourly 2 144 4181.76
OT - Overtime 2 30 1306.8
Shift Differentials - Shift Differentials 2 6 3.48
Cash Out- ADMIN - Cash Out- AdminLeave1 44 2601.92
Salary - Salary 1 24 1419.12
Salary Actual Time - Salary Actual Time Worked 1 9 0
Total: 165.25 9239.67
Bachelor's Degree - Bachelor's Degree 2 0 92.3
Bilingual - Bilingual 2 0 92.3
Total: 269 9035.99
Cash Out - Comp PD - Cash Out - Comp PD1 0.25 14.78
Cash Out - Pers Day - Cash Out - Pers Day 1 8 473.08
Cash Out - VAC - Cash Out - Vacation 1 80 4730.77
Hourly - Hourly 2 156 5800.08
Hourly - Reg - Hourly - Regular 1 12 446.16
Intermediate POST - Intermediate POST Certificate 2 0 92.3 OT - Overtime 2 33 1840.41
Shift Differentials - Shift Differentials 2 56 41.64
Shift Differentials - Shift Differentials 2 44 39.87
Supervisory Post - Supervisory POST Certificate 2 0 184.6 Total: 269.5 11742
Cash-in-Lieu - Cash-in-Lieu 2 0 369.24
Holiday Pay - Holiday Pay 1 12 446.16
Comp Time Taken PD - Comp Time Taken PD1 10 453
Holiday Pay - Holiday Pay 1 8 362.4
Hourly - Hourly 2 150 6795
OT - Overtime 2 57.5 3907.13
Hourly - Hourly 2 144 5909.76
OT - Overtime 2 90.5 5571.18
Shift Differentials - Shift Differentials 2 62.5 51.3
Vacation - Vacation Pay 1 12 492.48
Total: 321 12655.66
Payroll Set: City-City of McFarland
Advanced POST - Advanced POST Certificate2 0 138.46
Holiday Pay - Holiday Pay 1 12 492.48

Page 37 of 321 ends

Shift Differentials - Shift Differentials 2 8.25 3.39
Sick - Sick Pay 1 10 205.5
Total: 184.13 3855.69
12/1/2025 9:37:07 AM Page 7 of 18
Comp Time Earned PD - Comp Time Earned PD 1 12.38 0
Holiday Pay - Holiday Pay 1 10 205.5
Hourly - Hourly 2 140 2877
Hourly - Reg - Hourly - Regular 1 0.5 10.28
OT - Overtime 1 3 92.48
Sick - Sick Pay 1 3.69 112.58
Vacation - Vacation Pay 1 3.07 93.67
Total: 98.76 1637.78
Bachelor's Degree - Bachelor's Degree 2 0 92.3
Cash-in-Lieu - Cash-in-Lieu 2 0 369.24
OT - Overtime 2 28.5 1070.46
Shift Differentials - Shift Differentials 2 53 26.54
Total: 240 5065.84
Hourly - Hourly 1 46 1403.46
Shift Differentials - Shift Differentials 1 46 28.07
Total: 470 12520.6
Holiday Pay - Holiday Pay 1 12 300.48
Hourly - Hourly 2 143 3580.72
Hourly - Reg - Hourly - Regular 1 3.5 87.64
Holiday Pay - Holiday Pay 1 12 468.72
Hourly - Hourly 2 132 5155.92
OT - Overtime 2 95 5566.05
Shift Differentials - Shift Differentials 2 207 161.71
Vacation - Vacation Pay 1 24 937.44
Shift Differentials - Shift Differentials 1 10 4.11
Total: 180 3602.11
Advanced POST - Advanced POST Certificate2 0 138.46
Bachelor's Degree - Bachelor's Degree 2 0 92.3
Total: 343 4725.5
Holiday Pay - Holiday Pay 1 10 205.6
Hourly - Hourly 2 150 3084
OT - Overtime 1 10 308.4
Holiday Pay - Holiday Pay 1 12 259.2
Hourly - Hourly 2 120 2592
OT - Overtime 2 37 1198.8
Shift Differentials - Shift Differentials 2 150 64.8
Sick - Sick Pay 1 12 259.2
Payroll Set: City-City of McFarland
Bilingual - Bilingual 2 0 92.3
Comp Time Taken PD - Comp Time Taken PD1 12 259.2

Page 38 of 321 ends

Shift Differentials - Shift Differentials 2 16.25 11.78 Sick - Sick Pay 1 12 435.24
Total: 219.38 7625.96
12/1/2025 9:37:07 AM Page 8 of 18
Comp Time Taken PD - Comp Time Taken PD1 12 435.24
Holiday Pay - Holiday Pay 1 12 435.24
Hourly - Hourly 2 124 4497.48
Hourly - Reg - Hourly - Regular 1 10.5 380.84
OT - Overtime 2 19.5 1060.9
Sick - Sick Pay 1 12 543.6
Supervisory Post - Supervisory POST Certificate 2 0 184.6 Vacation - Vacation Pay 1 12 543.6
Total: 220.5 10257.44
Cash-in-Lieu - Cash-in-Lieu 2 0 369.24
Comp Time Earned PD - Comp Time Earned PD 1 13.13 0
Holiday Pay - Holiday Pay 1 12 543.6
Hourly - Hourly 2 120 5436
Hourly - Reg - Hourly - Regular 1 7 317.1
OT - Overtime 2 24.5 1664.78
Shift Differentials - Shift Differentials 2 21 19.02
Total: 360 4603.14
Bachelor's Degree - Bachelor's Degree 2 0 92.3
Cash-in-Lieu - Cash-in-Lieu 2 0 369.24
Comp Time Taken PD - Comp Time Taken PD1 12 543.6
Holiday Pay - Holiday Pay 1 12 246.72
Hourly - Hourly 2 144 2960.64
Hourly - Reg - Hourly - Regular 1 12 246.72
OT - Overtime 2 20 616.8
Shift Differentials - Shift Differentials 2 172 70.72
SRO-OT - School Resource Officer Overtime1 8 446.16
Total: 192.5 6706.68
Bilingual - Bilingual 2 0 92.3
Cash-in-Lieu - Cash-in-Lieu 2 0 369.24
Hourly - Hourly 1 6 223.08
Shift Differentials - Shift Differentials 1 8 5.95
SRO - School Resource Officer 2 142.5 5298.15
SRO Holiday - School Resource Officer Holiday Pay 1 8 297.44 SRO Sick - School Resource Officer Sick Pay1 8 297.44
Salary Actual Time - Salary Actual Time Worked 2 152 0
Total: 312 8500
Advanced POST - Advanced POST Certificate2 0 138.46
Comp Time Earned PD - Comp Time Earned PD 1 12 0
Payroll Set: City-City of McFarland
Holiday Pay - Holiday Pay 1 8 425
Salary - Salary 2 152 8075

Page 39 of 321 ends

OT - Overtime 2 20.74 903.43
Standby ET - Standby ET 1 7 100.03
Total: 187.74 5649.86
12/1/2025 9:37:07 AM Page 9 of 18
OT - Overtime 2 15.59 480.8
Total: 175.59 3770.4
Holiday Pay - Holiday Pay 1 8 232.32
Hourly - Hourly 2 152 4414.08
150 - Police Total: 6754.02 183458.52
Department: 155 - Animal Control
Pay Code # of Payments Units Pay Amount
Holiday Pay - Holiday Pay 1 10 205.6
Hourly - Hourly 2 150 3084
K9 OT - K9 Overtime 2 14 820.26
OT - Overtime 2 32 1874.88
Personal - Personal Day 1 12 468.72
Shift Differentials - Shift Differentials 2 171 133.59
Total: 397 9997.99
Advanced POST - Advanced POST Certificate2 0 138.46
Holiday Pay - Holiday Pay 1 12 468.72
Hourly - Hourly 2 144 5624.64
Hourly - Reg - Hourly - Regular 1 12 468.72
Hourly - Reg - Hourly - Regular 1 12 300.48
OT - Overtime 2 67 2516.52
Shift Differentials - Shift Differentials 2 176.5 88.39 Sick - Sick Pay 1 7.5 187.8
Total: 411.5 6903.93
Bilingual - Bilingual 2 0 92.3
Comp Time Taken PD - Comp Time Taken PD1 12 300.48
Holiday Pay - Holiday Pay 1 12 300.48
Hourly - Hourly 2 124.5 3117.48
Hourly - Hourly 2 148 3042.88
Hourly - Reg - Hourly - Regular 1 2 41.12
OT - Overtime 1 10 308.4
Shift Differentials - Shift Differentials 1 3 1.23
Total: 181 3640.35
Payroll Set: City-City of McFarland
Comp Time Earned PD - Comp Time Earned PD 1 6 0
Holiday Pay - Holiday Pay 1 12 246.72

Page 40 of 321 ends

Total: 161.03 3821.67
12/1/2025 9:37:07 AM Page 10 of 18
Comp Time Earned - Comp Time Earned 1 1.52 0
Holiday Pay - Holiday Pay 1 9 214.56
Hourly - Hourly 2 148.92 3550.25
OT - Overtime 1 1.59 56.86
OT - Overtime 2 2.74 152.81
Sick - Sick Pay 1 1.5 55.77
Total: 161.31 6048.44
160 - Building Inspection Total: 161.31 6048.44
Department: 175 - Grants Administration
Pay Code # of Payments Units Pay Amount
155 - Animal Control Total: 1178.11 27665.57
Department: 160 - Building Inspection
Pay Code # of Payments Units Pay Amount
Holiday Pay - Holiday Pay 1 9 334.62
Hourly - Hourly 2 148.07 5505.24
Holiday Pay - Holiday Pay 1 10 205.6
Hourly - Hourly 2 140.67 2892.18
OT - Overtime 1 11.25 346.95
Standby ET - Standby ET 2 11 157.19
Total: 190.05 3807.52
OT - Overtime 2 71.25 3782.31
PD - Court Stand-by - PD Court Stand-by 1 3 159.26
Shift Differentials - Shift Differentials 2 210.67 149.11 Total: 452.92 10036.2
Comp Time Earned - Comp Time Earned 1 7.13 0
Comp Time Taken - Comp Time Taken 1 10 205.6
Hourly - Hourly 2 150 3403.5
OT - Overtime 2 11.81 401.95
Total: 171.81 4401.59
Holiday Pay - Holiday Pay 1 12 424.68
Hourly - Hourly 2 156 5520.84
Payroll Set: City-City of McFarland
Cash-in-Lieu - Cash-in-Lieu 2 0 369.24
Holiday Pay - Holiday Pay 1 10 226.9

Page 41 of 321 ends

Salary Actual Time - Salary Actual Time Worked 2 160.43 0 Sick - Sick Pay 1 16 1060
Total: 320.43 10600
12/1/2025 9:37:07 AM Page 11 of 18
OT - Overtime 2 21.98 1083.39
Total: 204.23 6340.99
Holiday Pay - Holiday Pay 1 8 530
Salary - Salary 2 136 9010
Total: 209.28 4795.91
Comp Time Earned - Comp Time Earned 2 22.25 0
Holiday Pay - Holiday Pay 1 9 295.74
Hourly - Hourly 2 151 4961.86
Comp Time Earned - Comp Time Earned 1 28.26 0
Holiday Pay - Holiday Pay 1 9 225.36
Hourly - Hourly 2 151 3781.04
OT - Overtime 2 21.02 789.51
Hourly - Hourly 2 149 3824.83
Hourly - Reg - Hourly - Regular 1 2 51.34
OT - Overtime 2 45.17 1739.27
Sick - Sick Pay 1 2 51.34
Total: 272.17 7566.36
Salary - Salary 2 115 4604.27
Salary Actual Time - Salary Actual Time Worked 2 117.56 0 Sick - Sick Pay 1 36 1441.34
Total: 277.56 6498.24
Cash Out - VAC - Cash Out - Vacation 1 65 1668.55
Holiday Pay - Holiday Pay 1 9 231.03
Department: 180 - Public Works
Pay Code # of Payments Units Pay Amount
Bachelor's Degree - Bachelor's Degree 2 0 92.3
Holiday Pay - Holiday Pay 1 9 360.33
Salary - Salary 2 138 5525.13
Salary Actual Time - Salary Actual Time Worked 2 128.15 0 Sick - Sick Pay 1 13 520.48
Total: 288.15 6498.24
175 - Grants Administration Total: 449.18 10319.91
Payroll Set: City-City of McFarland
Bachelor's Degree - Bachelor's Degree 2 0 92.3
Holiday Pay - Holiday Pay 1 9 360.33

Page 42 of 321 ends

OT - Overtime 2 2.66 115.87
Sick - Sick Pay 1 0.91 26.43
Total: 162.66 4762.27
190 - Facilities Maintenance Total: 162.66 4762.27
12/1/2025 9:37:07 AM Page 12 of 18
Department: 190 - Facilities Maintenance
Pay Code # of Payments Units Pay Amount
Holiday Pay - Holiday Pay 1 9 261.36
Hourly - Hourly 2 150.09 4358.61
Hourly - Reg - Hourly - Regular 1 1.5 27.93
OT - Overtime 2 4.56 127.36
Sick - Sick Pay 1 2.92 54.37
Total: 166.06 3134.49
180 - Public Works Total: 1992.41 51152.75
Hourly - Reg - Hourly - Regular 1 0.32 8.21
OT - Overtime 2 26.78 1031.16
Sick - Sick Pay 1 1 25.67
Total: 187.1 5146.57
Holiday Pay - Holiday Pay 1 9 167.58
Hourly - Hourly 2 148.08 2757.25
Hourly - Hourly 2 147 3254.58
Sick - Sick Pay 1 3.34 73.95
Total: 178.08 3527.79
Holiday Pay - Holiday Pay 1 9 231.03
Hourly - Hourly 2 150 3850.5
Hourly - Hourly 2 151 3343.14
Total: 177.5 3542.4
Comp Time Earned - Comp Time Earned 2 18.74 0
Holiday Pay - Holiday Pay 1 9 199.26
Payroll Set: City-City of McFarland
Comp Time Earned - Comp Time Earned 2 17.5 0
Holiday Pay - Holiday Pay 1 9 199.26

Page 43 of 321 ends

Standby ET - Standby ET 2 12 171.48
Vacation - Vacation Pay 1 11 361.46
Total: 199.33 6785.87
12/1/2025 9:37:07 AM Page 13 of 18
Holiday Pay - Holiday Pay 1 9 295.74
Hourly - Hourly 2 131.41 4318.13
OT - Overtime 2 27.92 1376.18
Personal - Personal Day 1 8 262.88
OT - Overtime 1 9.55 405.97
Standby ET - Standby ET 2 28 400.12
Total: 272.76 5340.49
500 - Sewer Total: 676.57 14502.26
Department: 510 - Water
Pay Code # of Payments Units Pay Amount
Total: 124 2590.56
Comp Time Earned - Comp Time Earned 2 75.21 0
Holiday Pay - Holiday Pay 1 9 255.06
Hourly - Hourly 2 151 4279.34
Total: 95.22 2103.89
Holiday Pay - Holiday Pay 1 9 185.04
Hourly - Hourly 2 111 2282.16
OT - Overtime 1 4 123.36
OT - Overtime 2 24.59 836.92
Total: 184.59 4467.32
Salary - Salary 1 47.61 2103.89
Salary Actual Time - Salary Actual Time Worked 1 47.61 0 Department: 500 - Sewer
Pay Code # of Payments Units Pay Amount
Holiday Pay - Holiday Pay 1 9 204.21
Hourly - Hourly 2 151 3426.19
Hourly - Reg - Hourly - Regular 1 0.4 10.27
OT - Overtime 2 7.48 288.02
Sick - Sick Pay 1 9 231.03
Total: 167.78 4402.92
200 - Lighting & Landscaping Total: 167.78 4402.92
Payroll Set: City-City of McFarland
Department: 200 - Lighting & Landscaping
Pay Code # of Payments Units Pay Amount
Holiday Pay - Holiday Pay 1 9 231.03
Hourly - Hourly 2 141.9 3642.57

Page 44 of 321 ends

Report Total: 16147.95 430715.96
12/1/2025 9:37:07 AM Page 14 of 18
Hourly - Hourly 2 138.41 3299.69
OT - Overtime 1 1.67 59.72
Sick - Sick Pay 1 9 214.56
Total: 158.08 3880.83
520 - Public Transit Total: 158.08 3880.83
510 - Water Total: 655.12 22143.8
Department: 520 - Public Transit
Pay Code # of Payments Units Pay Amount
Bilingual - Bilingual 2 0 92.3
Holiday Pay - Holiday Pay 1 9 214.56
OT - Overtime 2 31.83 1421.36
PW Cert - Grade 2 - Public Works Certification - Grade 2 2 0 46.16 Sick - Sick Pay 1 9 267.93
Standby ET - Standby ET 2 9 128.61
Total: 193.07 6497.55
Hourly - Hourly 1 14.67 532.08
PW Cert - Grade 1 - Public Works Certification - Grade 1 1 0 11.54 Total: 80.9 2968.86
Cash-in-Lieu - Cash-in-Lieu 2 0 369.24
Hourly - Hourly 2 143.24 4264.25
OT - Overtime 1 20.66 969.37
Sick - Sick Pay 1 4.83 151.08
Standby ET - Standby ET 2 7 100.03
Total: 181.82 5891.52
Cash Out - VAC - Cash Out - Vacation 1 66.23 2402.16
Class B - Class B 1 0 23.08
Payroll Set: City-City of McFarland
Holiday Pay - Holiday Pay 1 9 281.52
Hourly - Hourly 2 140.33 4389.52

Page 45 of 321 ends

Page 15 of 18 ends

01-180-50200-0000-1 Overtime 98 3921.39
01-180-50350-0000-1 Stipends 0 27.7
12/1/2025 9:37:07 AM
01-165-50350-0000-1 Stipends 9 313.22
01-175-50100-0000-1 Salaries - Permanent Employees 256 10755.92 01-175-50150-0000-1 Wages - Temporary Employees 17.01 280.5 01-175-50350-0000-1 Stipends 0 203.06
01-180-50100-0000-1 Salaries - Permanent Employees 1034.54 27908.53 01-160-50150-0000-1 Wages - Temporary Employees 19.83 327.28 01-160-50200-0000-1 Overtime 2.86 143.04
01-160-50350-0000-1 Stipends 0 129.24
01-165-50100-0000-1 Salaries - Permanent Employees 399.43 9849.98 01-165-50200-0000-1 Overtime 30.75 1118.96
01-150-50350-0000-1 Stipends 28 4673.9
01-155-50100-0000-1 Salaries - Permanent Employees 320.34 7434.89 01-155-50200-0000-1 Overtime 29.71 1066.58
01-155-50350-0000-1 Stipends 9 313.24
01-160-50100-0000-1 Salaries - Permanent Employees 309.91 11379.16 01-140-50350-0000-1 Stipends 0 249.24
01-145-50100-0000-1 Salaries - Permanent Employees 64 2562.38 01-145-50350-0000-1 Stipends 0 36.92
01-150-50100-0000-1 Salaries - Permanent Employees 6233.53 147758.31 01-150-50200-0000-1 Overtime 891.32 47434.35
01-115-50200-0000-1 Overtime 2.52 121.18
01-115-50350-0000-1 Stipends 0 129.28
01-140-50100-0000-1 Salaries - Permanent Employees 311.48 13821.17 01-140-50150-0000-1 Wages - Temporary Employees 19.83 327.28 01-140-50200-0000-1 Overtime 0.4 14.22
01-112-50100-0000-1 Salaries - Permanent Employees 40 1881.74 01-113-50100-0000-1 Salaries - Permanent Employees 160.08 4008.4 01-113-50200-0000-1 Overtime 8.08 303.48
01-113-50350-0000-1 Stipends 0 461.54
01-115-50100-0000-1 Salaries - Permanent Employees 228.5 8462.3 - Total: 1994.77 0
01-105-50100-0000-1 Salaries - Permanent Employees 0 1000 01-110-50100-0000-1 Salaries - Permanent Employees 20 1832.22 01-111-50100-0000-1 Salaries - Permanent Employees 64 2155.64 01-111-50350-0000-1 Stipends 0 59.08
City of McFarland, CA Pay Code Report
Account Summary
11/1/2025 - 11/30/2025
Payroll Set: City-City of McFarland
Account Account Description Units Pay Amount
**BENEFIT AND NON GL TRANSACTIONS** 1994.77 0

Page 46 of 321 ends

Page 16 of 18 ends

34 - PUBLIC TRANSPORTATION Total: 166.08 4410.83
Report Total: 16147.95 430715.96
12/1/2025 9:37:07 AM
32-510-50350-0000-1 Stipends 28 880.57
32 - WATER Total: 1280.88 43621.41
34-520-50100-0000-1 Salaries - Permanent Employees 164.41 4258.81 34-520-50200-0000-1 Overtime 1.67 59.72
34-520-50350-0000-1 Stipends 0 92.3
31-505-50200-0000-1 Overtime 2.45 87.72
31-505-50350-0000-1 Stipends 0 122.82
31 - REFUSE/RECYCLING Total: 369.13 13777.56
32-510-50100-0000-1 Salaries - Permanent Employees 1189.11 39992.47 32-510-50200-0000-1 Overtime 63.77 2748.37
30-500-50100-0000-1 Salaries - Permanent Employees 1184.37 39889.04 30-500-50200-0000-1 Overtime 63.88 2747.84
30-500-50350-0000-1 Stipends 28 879.99
30 - SEWER Total: 1276.25 43516.87
31-505-50100-0000-1 Salaries - Permanent Employees 366.68 13567.02 01-190-50200-0000-1 Overtime 2.66 115.87
01 - GENERAL FUND Total: 10770.78 317227.59
20-200-50100-0000-1 Salaries/Permanent Employees 264.72 7126.27 20-200-50200-0000-1 Overtime 25.34 1035.43
20 - LIGHTING & LANDSCAPING-DISTRICT 1 Total: 290.06 8161.7 Payroll Set: City-City of McFarland
Account Account Description Units Pay Amount
01-190-50100-0000-1 Salaries - Permanent Employees 160 4646.4

Page 47 of 321 ends

Standby ET - Standby ET Standby ET 13 102 1457.58
Supervisory Post - Supervisory POST Certificate Supervisory POST Certificate 4 0 369.2 Vacation - Vacation Pay Vacation Pay 14 114.74 4371
12/1/2025 9:37:07 AM Page 17 of 18
SRO - School Resource Officer Shool Resource Officer 4 283.5 9392.79 SRO Holiday - School Resource Officer Holiday Pay School Resource Officer Holiday Pay 2 16 529.76 SRO Sick - School Resource Officer Sick Pay School Resource Officer Sick Pay 2 16 529.76 SRO-OT - School Resource Officer Overtime School Resource Officer Overtime 2 9 489.72 Salary - Elected - Salary - Elected Officials Salary - Elected Officials 5 0 1000 Salary Actual Time - Salary Actual Time Worked Salary Actual Time Worked 24 1757.01 0 Shift Differentials - Shift Differentials Shift Differentials 43 1993.67 1315.83 Sick - Sick Pay Sick Pay 35 271.24 9547.17
Personal - Personal Day Personal Day 5 48 1928.91
PW Cert - Grade 1 - Public Works Certification - Grade 1 Public Works Certification - Grade 1 1 0 11.54 PW Cert - Grade 2 - Public Works Certification - Grade 2 Public Works Certification - Grade 2 2 0 46.16 Salary - Salary Salary 24 1601.61 82018.36
Live Scan - Live Scan Live Scan 4 0 55.4
Notary - Notary Notary 4 0 55.4
OT - Overtime Overtime 85 1197.41 59448.91
PD - Court Stand-by - PD Court Stand-by PD Court Stand-by 1 3 159.26 Hourly - Hourly Hourly 111 7441.2 213346.1
Hourly - Reg - Hourly - Regular Hourly - Regular 24 115.33 3666.56 Intermediate POST - Intermediate POST Certificate Intermediate POST Certificate 2 0 92.3 K9 OT - K9 Overtime K9 Overtime 2 14 820.26
Comp Time Taken - Comp Time Taken Comp Time Taken 1 10 205.6 Comp Time Taken PD - Comp Time Taken PD Comp Time Taken PD 5 58 1991.52 Holiday - Holiday Pay Holiday Pay 1 0 14.22
Holiday Pay - Holiday Pay Holiday Pay 60 587 19015.33
Cash-in-Lieu - Cash-in-LieuCash-in-Lieu 20 0 3692.4
Class B - Class B Class B 1 0 23.08
Comp Time Earned - Comp Time Earned Comp Time Earned 13 174.75 0 Comp Time Earned PD - Comp Time Earned PD Comp Time Earned PD 6 63.01 0 Cash Out - Comp PD - Cash Out - Comp PD Cash Out - Comp PD 1 0.25 14.78 Cash Out - Pers Day - Cash Out - Pers Day Cash Out - Pers Day 1 8 473.08 Cash Out - VAC - Cash Out - Vacation Cash Out - Vacation 3 211.23 8801.48 Cash Out- ADMIN - Cash Out- AdminLeave Cash Out- AdminLeave 1 44 2601.92 Admin Time*Salary EE - Administrative Time Salary EE Administrative Time Salary EE 1 8 461.54 Advanced POST - Advanced POST Certificate Advanced POST Certificate 8 0 553.84 Bachelor's Degree - Bachelor's Degree Bachelor's Degree 24 0 1107.6 Bilingual - Bilingual Bilingual 24 0 1107.6
City of McFarland, CA Pay Code Report
Pay Code Summary
11/1/2025 - 11/30/2025
Payroll Set: City-City of McFarland
Pay Code Description # of Payments Units Pay Amount

Page 48 of 321 ends

Payroll Set: City-City of McFarland
Pay Code Description # of Payments Units Pay Amount
Report Total: 16147.95 430715.96
12/1/2025 9:37:07 AM Page 18 of 18

Page 49 of 321 ends

SPECIAL CITY COUNCIL MINUTES

IN-PERSON MEETING
November 12, 2025

MCFARLAND CITY COUNCIL

MCFARLAND SUCCESSOR AGENCY

MCFARLAND PUBLIC FINANCE AUTHORITY

MCFARLAND IMPROVEMENT AUTHORITY

MCFARLAND PARKING AUTHORITY

CALL TO ORDER
Mayor Saul Ayon called the meeting to order at 7:00p.m.

ROLL CALL
Councilmembers Present: Mayor Saul Ayon, Vice-Mayor Ricardo Cano, Councilmember Martin Gutierrez, Councilmember María Pérez, Councilmember Anita Gonzalez Councilmembers Absent:

OFFICIALS PRESENT
City Manager Viramontes, City Attorney Hodges, Acting Chief of Police Olmos, Public Works Director Hernandez, Community Development Director Snyder, Human Resources Director McCuan, City Clerk De La Cruz

INVOCATION
Offered by Councilmember Gonzalez

PLEDGE OF ALLEGIANCE
Offered by Councilmember Gutierrez

APPROVE AGENDA AS TO FORM
Motion by Vice Mayor Cano, Second by Councilmember Gonzalez to Approve the Agenda as to Form at the meeting of November 12, 2025. Motion Approved by 5/0 Roll-Call Majority Vote.

Roll Call Vote:

AYES: S. Ayon, R. Cano, M. Gutierrez, A. Gonzalez, M. Pérez NOES: None
ABSENT: None
ABSTAIN: None
PASSED: 5-0

FEATURED PET
Featured Pet, presented by Community Development Director Snyder

PRESENTATIONS, INTRODUCTIONS AND AWARDS

1. Promotional Ceremony - Corporal Sergio Cazares

2. Swearing In Ceremony - Officer Esteban Lopez

3. Swearing In Ceremony - Officer Jose Navarro

4. Kern Council of Governments Presentation

Page 50 of 321 ends

Presenter: Jay Schlosser, Executive Director

DEPARTMENTAL REPORTS

5. Overview and Options for Establishment of Charter Law City Motion by Vice Mayor Cano, Second by Councilmember Pérez to Move Forward with Establishing a Process for a Charter City at the meeting of November 12, 2025. Motion Approved by 5/0 Roll-Call Majority Vote.

Roll Call Vote:

AYES: S. Ayon, R. Cano, M. Gutierrez, A. Gonzalez, M. Pérez NOES: None
ABSENT: None
ABSTAIN: None
PASSED: 5-0

CONSENT AGENDA

6. Approval of Expense Report in the Amount of $1,494,213.84 from 10/11/2025 to 10/31/2025

7. Approval of Payroll Report for the Month of October 2025 in the Amount of $647,607.56

8. Approval of October 22, 2025, Regular Meeting Minutes

9. Approval of Resolution No. 2025-148 A RESOLUTION OF THE CITY COUNCIL OF

THE CITY OF MCFARLAND RATIFYING THE SUBMISSION OF THE GRANT APPLICATION TO THE BUREAU OF JUSTICE ASSISTANCE FY25 STUDENTS,

TEACHERS, AND OFFICERS PREVENTING SCHOOL VIOLENCE PROGRAM

AND AUTHORIZING THE CITY MANAGER SIGNING AUTHORITY

10. Approval of Resolution No. 2025-149 A RESOLUTION OF THE CITY COUNCIL OF

THE CITY OF MCFARLAND AUTHORIZING THE CITY MANAGER TO
TRANSITION THE CITY’S FLEXIBLE SPENDING ACCOUNT (FSA), SHORTTERM DISABILITY, LIFE INSURANCE, AND MISCELLANEOUS VOLUNTARY

EMPLOYEE BENEFITS FROM AMERICAN FIDELITY TO AFLAC
Motion by Councilmember Gutierrez, Second by Councilmember Gonzalez to Approve the Consent Agenda at the meeting of November 12, 2025. Motion Approved by 5/0 Roll-Call Majority Vote.

Roll Call Vote:

AYES: S. Ayon, R. Cano, M. Gutierrez, A. Gonzalez, M. Pérez NOES: None
ABSENT: None
ABSTAIN: None
PASSED: 5-0

Page 51 of 321 ends

PUBLIC HEARINGS

11. Approval of Resolution No. 2025-144 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MCFARLAND APPROVING TEMPORARY USE PERMIT 2025-144 FOR THE 4TH ANNUAL LUV'N MCFARLAND CHRISTMAS FEST IN THE PARK Motion by Vice Mayor Cano, Second by Councilmember Gutierrez to Approve Resolution No. 2025-144 at the meeting of November 12, 2025. Motion Approved by 5/0 Roll-Call Majority Vote.

Roll Call Vote:

AYES: S. Ayon, R. Cano, M. Gutierrez, A. Gonzalez, M. Pérez NOES: None
ABSENT: None
ABSTAIN: None
PASSED: 5-0

ADMINISTRATIVE AGENDA

12. Approval of Resolution No. 2025-147 A RESOLUTION OF THE CITY COUNCIL OF

THE CITY OF MCFARLAND ACCEPTING AWARD FOR THE JOBS FIRST

CATALYST GRANT, RATIFY MEMORANDUM OF UNDERSTANDING WITH

KERN COMMUNITY COLLEGE DISTRICT AND MAKING AN APPROPRIATION

THEREOF
Motion by Councilmember Gutierrez, Second by Councilmember Pérez to Approve Resolution No. 2025-147 at the meeting of November 12, 2025. Motion Approved by 5/0 Roll-Call Majority Vote.

Roll Call Vote:

AYES: S. Ayon, R. Cano, M. Gutierrez, A. Gonzalez, M. Pérez NOES: None
ABSENT: None
ABSTAIN: None
PASSED: 5-0

13. Approval of Resolution No. 2025-146 A RESOLUTION OF THE CITY COUNCIL OF

THE CITY OF MCFARLAND APPROVING A SERVICE AGREEMENT WITH GHD

DIGITAL FOR CITY WEBSITE MANAGEMENT SERVICES
Motion by Vice Mayor Cano, Second by Councilmember Pérez to Approve Resolution No. 2025-146 at the meeting of November 12, 2025. Motion Approved by 5/0 Roll-Call Majority Vote.

Roll Call Vote:

AYES: S. Ayon, R. Cano, M. Gutierrez, A. Gonzalez, M. Pérez NOES: None
ABSENT: None
ABSTAIN: None
PASSED: 5-0

Page 52 of 321 ends

14. Approval of Resolution No. 2025-145 A RESOLUTION OF THE CITY COUNCIL OF

THE CITY OF MCFARLAND APPROVING FUNDS FROM THE CITY'S

COMMUNITY GRANT PROGRAM TO THE MCFARLAND FAMILY RESOURCE CENTER
Motion by Vice Mayor Cano, Second by Councilmember Pérez to Approve Resolution No. 2025-145 at the meeting of November 12, 2025. Motion Approved by 5/0 Roll-Call Majority Vote.

Roll Call Vote:

AYES: S. Ayon, R. Cano, M. Gutierrez, A. Gonzalez, M. Pérez NOES: None
ABSENT: None
ABSTAIN: None
PASSED: 5-0

15. AUTHORIZATION TO ISSUE A LETTER OF SUPPORT FOR THE REPORT CALIFORNIA ENERGY & FUEL POLICIES: A CLEAR AND PRESENT THREAT TO

NATIONAL SECURITY AND FORCE READINESS
Motion by Councilmember Gonzalez, Second by Councilmember Gutierrez for the Approval of the Authorization to Issue a Letter of Support for the Report California Energy & Fuel Policies: A Clear and Present Threat to National Security and Force Readiness at the meeting of November 12, 2025. Motion Approved by 5/0 Roll-Call Majority Vote.

Roll Call Vote:

AYES: S. Ayon, R. Cano, M. Gutierrez, A. Gonzalez, M. Pérez NOES: None
ABSENT: None
ABSTAIN: None
PASSED: 5-0

PUBLIC COMMENT
None

COUNCIL COMMENTS
None

COUNCIL STATEMENTS AND REPORTS
Vice Mayor stated that the upcoming Christmas Parade and Christmas Tree Lighting will be on December 7, 2025.

CLOSED SESSION

16. Direction provided to Community Development Director.

17. No reportable action taken.

ADJOURNEMENT
Meeting adjourned at approximately 9:30PM.

Page 53 of 321 ends

CITY OF MCFARLAND
_______________________________
Erika De La Cruz, City Clerk

Page 54 of 321 ends

City of McFarland
City Council Meeting

STAFF REPORT
Agenda Item No. 5.

Section: CONSENT AGENDA
Meeting Date: December 10,
2025
TO: Honorable Mayor and Council Members
FROM: Diego Viramontes, City Manager
Paul Saldaña , Economic Development Manager
SUBJECT: Waive Full Reading and Adopt Ordinance No. 14-2025 AN ORDINANCE OF THE CITY OF MCFARLAND AMENDING CHAPTER 3.22 TO THE

MCFARLAND MUNICIPAL CODE
SUMMARY:

During the preparation of final documents to implement the administration of sales tax, an inconsistency was found in the purpose section of the ordinance. The proposed change recognizes that the ordinance was effective with a majority vote, the ordinance reflects two thirds vote. The ordinance also reflects the change from 1% to 2% on the use tax rate.

Under the ordinance, amendments can be made by the Council that do not change the overall collection rate. Council introduced the Ordinance on December 3, 2025.

FINANCIAL IMPACT:

No Financial Impact
RECOMMENDATION:

City Council waive full reading and adopt Ordinance 14-2025.

ATTACHMENTS:

None

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ORDINANCE NO. 14-2025

AN ORDINANCE OF THE CITY OF MCFARLAND AMENDING
CHAPTER 3.22 TO THE MCFARLAND MUNICIPAL CODE
Section 1. Recitals
WHEREAS, Section 3.22.030 of the McFarland Municipal Code contains a incorrect reference to the purpose of the City's retail transaction and use tax; and WHEREAS, the California Department of Tax and Fee Administration has recommended the City correct the provision in the Municipal Code to provide consistency.

NOW THEREFORE, THE CITY COUNCIL OF THE CITY OF MCFARLAND DOES ORDAIN AS FOLLOWS:

SECTION 1. Chapter 3.22 of the McFarland Municipal Code entitled TRANSACTIONS AND USE TAX (VOTER APPROVED) is amended as stated below. Deletions are indicated by strikethroughs, and additions are indicated by underlines.

3.22.030. Purpose.

This ordinance is adopted to achieve the following, among other purposes, and directs that the provisions hereof be interpreted to accomplish those purposes:

1. To impose a retail transaction and use tax in accordance with the provisions of Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code and Section 7285.91 of Part 1.7 of Division 2 which authorizes the City to adopt this tax ordinance which shall be operative if two-thirds a majority of the electors voting on the measure vote to approve the imposition of the tax at an election called for that purpose.

3.22.090 Use Tax Rate.

An excise tax is hereby imposed on the storage, use or other consumption in the City of tangible personal property purchased from any retailer on and after the operative date of this ordinance for storage, use or other consumption in said territory at the rate of one two percent (12.00%) of the sales price of the property. The sales price shall include delivery charges when such charges are subject to state sales or use tax regardless of the place to which delivery is made.

Section 2. Notice. The City clerk shall certify to the passage and adoption of this ordinance and shall cause this Ordinance to be posted within 15 days after its passage, in accordance with Section 36933 of the Government Code.

Section 3. Severability. If any section, subsection, sentence, clause, phrase, or word of this Ordinance

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is, for any reason, deemed or held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, or preempted by legislative enactment, such decision or legislation shall not affect the validity of the remaining portions of this Ordinance. The City Council of the City of McFarland hereby declares that it would have adopted this Ordinance and each section, subsection, sentence, clause, phrase, or word thereof, regardless of the fact that any one or more sections, subsections, clauses, phrases, or word might subsequently be declared invalid or unconstitutional or preempted by subsequent legislation.

Section 4. Effective Date. This ordinance relates to the levying and collecting of the City transactions and use taxes and shall take effect immediately.

Section 5. Certification; Publication. The City Clerk shall certify the final approval of this Ordinance, publish the same as required by law, and forward a copy of the adopted Ordinance to the California Department of Tax and Fee Administration.

INTRODUCED, at a Regular meeting of the City Council of the City of McFarland, California on 12/3/2025, by the following vote:

PASSED AND ADOPTED at a Regular meeting of the City Council of the City of McFarland on 12/10/2025 by the following vote:

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

CITY OF MCFARLAND
______________________________
Saul Ayon, Mayor
I hereby certify that the foregoing Ordinance was duly and regularly adopted by the City Council of the City of McFarland by a Regular meeting thereof held on December 10, 2025.

ATTEST:
________________________________
Erika De La Cruz, City Clerk

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APPROVED AS TO FORM:
_____________________________
Nathan Hodges, City Attorney

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City of McFarland
City Council Meeting

STAFF REPORT
Agenda Item No. 6.

Section: CONSENT AGENDA
Meeting Date: December 10,
2025
TO: Honorable Mayor and Council Members
FROM: Diego Viramontes, City Manager
Erika De La Cruz, City Clerk
SUBJECT: Approval of Resolution No. 2025-152 A RESOLUTION OF THE CITY

COUNCIL OF THE CITY OF MCFARLAND RECITING THE FACT OF THE SPECIAL MUNICIPAL ELECTION HELD ON NOVEMBER 4, 2025

DECLARING THE RESULT AND SUCH OTHER MATTERS AS PROVIDED BY LAW
SUMMARY:

On July 23, 2025, the City Council adopted Resolution No. 2025-110, calling for a Special Municipal Election to be held on Tuesday, November 4, 2025, for the purpose of placing before the voters a ballot measure to consider the adoption of an ordinance imposing a Transaction and Use General Tax, to be administered by the California Department of Tax and Fee Administration (CDTFA). The resolution further requested that the Kern County Board of Supervisors consolidate the City’s Special Municipal Election with the countywide election occurring on the same date, in accordance with Elections Code §§ 10400–10403.

The election was conducted on November 4, 2025. The Kern County Elections Division administered and conducted all election activities on behalf of the City. The assigned designation for the ballot measure was Measure C.

ELECTION RESULTS:

The official canvass and certification of the election were completed by the Kern County Elections Division in accordance with Elections Code §§ 10262–10263. The certified results for Measure C were reported as follows:

Measure C — Transaction and Use General Tax
Precincts Reporting: 13 of 13 (100%)
Voter Turnout: 1,515 ballots cast of 5,143 registered voters (29.46%) Option Votes
Yes 796
No 704
Total Votes Cast 1,500
Unresolved Write-Ins 0
Based on the certified results, Measure C was approved by the voters.

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SUMMARY:

Measure C, the Transaction and Use General Tax ordinance, received majority voter approval at the Special Municipal Election held on November 4, 2025. The measure’s passage authorizes the implementation of the general tax to be administered by CDTFA in accordance with the Revenue and Taxation Code.

FINANCIAL IMPACT:

No Financial Impact at the moment.

RECOMMENDATION:

City Council adopt Resolution No. 2025-152 and accept the Certificate of Results of the Canvass.

ATTACHMENTS:

1. Exhibit A - Official Final Results and the Certificate of Results of the Canvass - Measure C

2. Certificate of Canvass - Measure M Results

3. Ordinance 12-2025 (Voter Approved)

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RESOLUTION NO. 2025-152

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MCFARLAND RECITING THE FACT OF THE SPECIAL MUNICIPAL ELECTION HELD ON NOVEMBER 4, 2025

DECLARING THE RESULT AND SUCH OTHER MATTERS AS PROVIDED BY LAW WHEREAS, a Special Municipal Election was held and conducted in the City of McFarland, California, on Tuesday, November 4, 2025, as required by law; and WHEREAS, notice of the election was given in time, form and manner as provided by law; that voting precincts were properly established; and that in all respects; that in all respects the election was held and conducted and the votes were cast, received and canvassed and the returns made and declared in time, form and manner as required by the provisions of the Elections Code of the State of California for the holding of elections in general law cities; and WHEREAS, the Kern County Elections Division canvassed the returns of the election and has certified the results to this City Council, the results are received, attached and made a part hereof as "Exhibit A".

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF MCFARLAND, CALIFORNIA, DOES RESOLVE, DECLARE, DETERMINE AND ORDER AS FOLLOWS:

SECTION 1. That the whole number of votes (ballots) cast in the City at said election was 1,500, which includes all precinct, vote-by-mail, and provisional ballots counted.

SECTION 2. Tax Measure C (Vote for 1)
Precincts Reported 13 of 13 (100.00%)
Total
Times Cast 1,515/5,143 29.46%
Candidate Party Total
Yes 796
No 704
Total Votes 1,500
Total
Unresolved Write-In 0
That the measure voted upon at the election is as follows: MEASURE C SECTION 3. The City Clerk shall enter on the records of the City Council of the City, a statement of the results of the election, showing: The whole number of *votes (ballots) cast in the City; The measure voted upon; The number of votes given at each precinct, and for and against each measure; The total number of votes given for and against each measure.

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SECTION 4. That the City Clerk shall certify to the passage and adoption of this resolution and enter it into the book of original resolutions.

PASSED AND ADOPTED at a regular meeting of the City Council of the City of McFarland on December 10, 2025 by the following vote:

Aye Nae Abstain Absent
Saul Ayon
Ricardo Cano
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

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EXHIBIT “A”
CITY CLERK’S CERTIFICATE OF CANVASS
I, Erika De La Cruz, City Clerk of the City of McFarland, authorized by Resolution No. 2025-110 adopted by the City Council on July 23, 2025, do hereby certify to the City Council for the City of McFarland, the Certificate of the County Clerk to the Result of the Canvass of the State of California General Election held on November 4, 2025, and find that the number of votes given at each precinct and the number of votes given in the City to persons voted for and against Measure “C” were as follows:

MEASURE “C”
Dated: December 10, 2025
_________________________________
Erika De La Cruz
City Clerk of the City of McFarland
Measure C
To provide funding for essential city services, and projects in the City of McFarland such as: police patrols, crime prevention, and quick 9-1-1 emergency response, fire service; repairing roads, potholes and infrastructure, maintaining streets, revitalizing the downtown area, and improving community facilities, parks, senior services, and other general city services, shall the measure adopt a one percent sales tax providing approximately $1,000,000 annually until ended by voters, requiring citizen oversight, independent audits, and all funds controlled locally, be adopted?
YES
796
NO
704

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ORDINANCE NO. 12-2025

AN ORDINANCE OF THE CITY OF MCFARLAND AMENDING
CHAPTER 3.22 TO THE MCFARLAND MUNICIPAL CODE IMPOSING
A GENERAL ONE PERCENT (1.00%) TRANSACTIONS AND USE TAX

TO BE ADMINISTERED BY THE CALIFORNIA DEPARTMENT OF

TAX AND FEE ADMINISTRATION
THE PEOPLE OF THE CITY OF MCFARLAND DO ORDAIN AS FOLLOWS:

CHAPTER 3.22

TRANSACTIONS AND USE TAX (VOTER APPROVED)
Sections:

3.22.010 Title.

3.22.020 Operative Date.

3.22.030 Purpose.

3.22.040 Use and Expenditure of Tax Revenue.

3.22.050 Annual Audit and Citizen Oversight.

3.22.060 Contract with State.

3.22.070 Transactions Tax Rate.

3.22.080 Place of Sale.

3.22.090 Use Tax Rate.

3.22.100 Adoption of Provisions of State Law.

3.22.110 Limitations on Adoption of State Law and Collection of Use Taxes.

3.22.120 Permit Not Required.

3.22.130 Exemptions and Exclusions.

3.22.140 Amendments.

3.22.150 Enjoining Collection Forbidden.

3.22.160 Severability.

3.22.170 Termination.

3.22.010. Title.

This ordinance shall be known as the Transactions and Use Tax Ordinance for the City of McFarland and is referred to herein as “Sales Tax Ordinance”. The City of McFarland hereinafter shall be called “City.” This ordinance shall be applicable in the incorporated territory of the City.

3.22.020. Operative Date.

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“Operative Date” means the first day of the first calendar quarter commencing more than 110 days after the adoption of this ordinance, the date of such adoption being as set forth below.

3.22.030. Purpose.

This ordinance is adopted to achieve the following, among other purposes, and directs that the provisions hereof be interpreted to accomplish those purposes:

A. To impose a retail transaction and use tax in accordance with the provisions of Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code and Section 7285.91 of Part 1.7 of Division 2 which authorizes the City to adopt this tax ordinance which shall be operative if two-thirds of the electors voting on the measure vote to approve the imposition of the tax at an election called for that purpose.

B. To adopt a retail transaction and use tax ordinance that incorporates provisions identical to those of the Sales and Use Tax Law of the State of California insofar as those provisions are not inconsistent with the requirements and limitations contained in Part 1.6 of Division 2 of the Revenue and Taxation Code.

C. To adopt a retail transaction and use tax ordinance that imposes a tax and provides a measure therefore that can be administered and collected by the State Board of Equalization in a manner that adapts itself as fully as practicable to, and requires the least possible deviation from, the existing statutory and administrative procedures followed by the State Board of Equalization in administering and collecting the California State Sales and Use Taxes.

D. To adopt a retail transaction and use tax ordinance that can be administered in a manner that will be, to the greatest degree possible, consistent with the provisions of Part 1.6 of Division 2 of the Revenue and Taxation Code, minimize the cost of collecting the transactions and use taxes, and at the same time, minimize the burden of record keeping upon persons subject to taxation under the provisions of this ordinance.

3.22.040 Use and Expenditure of Tax Revenue.

While the sales tax under this Chapter is a general tax, the proceeds of the tax imposed by this Chapter shall still be placed in a designated fund. The Director of Finance shall establish and keep such accounts as may be necessary to account for said taxes.

3.22.050 Annual Audit, Report, and Citizen Oversight.

A. The revenues from the tax imposed by this Chapter shall be subject to the annual audit performed by the City’s independent auditor of the City’s books, records, accounts, and fiscal procedures and which is reported in the City’s Comprehensive Annual Financial Report.

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B. In addition to the annual audit, an Annual Review Report shall be prepared by the City setting forth the amount of revenues received from the tax imposed by this Chapter, amount of disbursements, and description of expenditures. The purpose is to assure accountability and the proper disbursement of the proceeds of the taxes collected under this ordinance. The Annual Review Report shall be filed in the City Clerk’s Office not later than January 1 of each fiscal year in which the tax is collected.

C. A Sales Tax Oversight Committee comprised of City residents shall be established by the City Council to review the Annual Review Report and related records and to make comments and recommendations to the City Council to ensure compliance with this ordinance.

3.22.060 Contract With State.

Prior to the operative date, the City shall contract with the California Department of Tax and Fee Administration to perform all functions incident to the administration and operation of this transactions and use tax ordinance; provided, that if the City shall not have contracted with the California Department of Tax and Fee Administration prior to the operative date, it shall nevertheless so contract and in such a case the operative date shall be the first day of the first calendar quarter following the execution of such a contract.

3.22.070 Transactions Tax Rate.

For the privilege of selling tangible personal property at retail, a tax is hereby imposed upon all retailers in the incorporated territory of the City at the rate of one percent (1.00%) two percent (2.00%) of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in said territory on and after the operative date of this ordinance.

3.22.080 Place of Sale.

For the purposes of this ordinance, all retail sales are consummated at the place of business of the retailer unless the tangible personal property sold is delivered by the retailer or his agent to an out-of-state destination or to a common carrier for delivery to an out-of-state destination. The gross receipts from such sales shall include delivery charges, when such charges are subject to the state sales and use tax, regardless of the place to which delivery is made. In the event a retailer has no permanent place of business in the State or has more than one place of business, the place or places at which the retail sales are consummated shall be determined under rules and regulations to be prescribed and adopted by the California Department of Tax and Fee Administration.

3.22.090 Use Tax Rate.

An excise tax is hereby imposed on the storage, use or other consumption in the City of tangible personal property purchased from any retailer on and after the operative date of this ordinance for storage, use or other consumption in said territory at the rate of one percent (1.00%) of the sales price of the property. The sales price shall include delivery charges when such charges are subject to state sales or use tax regardless of the place to which delivery is made.

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3.22.100 Adoption of Provisions of State Law.

Except as otherwise provided in this ordinance and except insofar as they are inconsistent with the provisions of Part 1.6 of Division 2 of the Revenue and Taxation Code, all of the provisions of Part 1 (commencing with Section 6001) of Division 2 of the Revenue and Taxation Code are hereby adopted and made a part of this ordinance as though fully set forth herein.

3.22.110 Limitations on Adoption of State Law and Collection of Use Taxes.

In adopting the provisions of Part 1 of Division 2 of the Revenue and Taxation Code:

A. Wherever the State of California is named or referred to as the taxing agency, the name of this City shall be substituted therefor. However, the substitution shall not be made when:

1. The word "State" is used as a part of the title of the State Controller, State Treasurer, Victim Compensation and Government Claims Board, State Board of Equalization, State Treasury, or the Constitution of the State of California;

2. The result of that substitution would require action to be taken by or against this City or any agency, officer, or employee thereof rather than by or against the State Board of Equalization, in performing the functions incident to the administration or operation of this Ordinance.

3. In those sections, including, but not necessarily limited to sections referring to the exterior boundaries of the State of California, where the result of the substitution would be to:
a. Provide an exemption from this tax with respect to certain sales, storage, use or other consumption of tangible personal property which would not otherwise be exempt from this tax while such sales, storage, use or other consumption remain subject to tax by the State under the provisions of Part 1 of Division 2 of the Revenue and Taxation Code; or b. Impose this tax with respect to certain sales, storage, use or other consumption of tangible personal property which would not be subject to tax by the state under the said provision of that code.

4. In Sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 or 6828 of the Revenue and Taxation Code. 49 City Council Staff Report

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B. The word “City” shall be substituted for the word “State” in the phrase “retailer engaged in business in this State” in Section 6203 and in the definition of that phrase in Section 6203.

3.22.120 Permit Not Required.

If a seller's permit has been issued to a retailer under Section 6067 of the Revenue and Taxation Code, an additional transactor's permit shall not be required by this ordinance.

3.22.130 Exemptions and Exclusions.

A. There shall be excluded from the measure of the transactions tax and the use tax the amount of any sales tax or use tax imposed by the State of California or by any city, city and county, or county pursuant to the Bradley-Burns Uniform Local Sales and Use Tax Law or the amount of any state-administered transactions or use tax.

B. There are exempted from the computation of the amount of transactions tax the gross receipts from:

1. Sales of tangible personal property, other than fuel or petroleum products, to operators of aircraft to be used or consumed principally outside the county in which the sale is made and directly and exclusively in the use of such aircraft as common carriers of persons or property under the authority of the laws of this State, the United States, or any foreign government.

2. Sales of property to be used outside the City which is shipped to a point outside the City, pursuant to the contract of sale, by delivery to such point by the retailer or his agent, or by delivery by the retailer to a carrier for shipment to a consignee at such point. For the purposes of this paragraph, delivery to a point outside the City shall be satisfied:
a. With respect to vehicles (other than commercial vehicles) subject to registration pursuant to Chapter 1 (commencing with Section 4000) of Division 3 of the Vehicle Code, aircraft licensed in compliance with Section 21411 of the Public Utilities Code, and undocumented vessels registered under Division 3.5 (commencing with Section 9840) of the Vehicle Code by registration to an out-of-City address and by a declaration under penalty of perjury, signed by the buyer, stating that such address is, in fact, his or her principal place of residence; and b. With respect to commercial vehicles, by registration to a place of business out-of-City and declaration under penalty of perjury, signed by the buyer, that the vehicle will be operated from that address.

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3. The sale of tangible personal property if the seller is obligated to furnish the property for a fixed price pursuant to a contract entered into prior to the operative date of this ordinance.

4. A lease of tangible personal property which is a continuing sale of such property, for any period of time for which the lessor is obligated to lease the property for an amount fixed by the lease prior to the operative date of this ordinance.

5. For the purposes of subparagraphs (3) and (4) of this section, the sale or lease of tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is exercised.

C. There are exempted from the use tax imposed by this ordinance, the storage, use or other consumption in this City of tangible personal property:

1. The gross receipts from the sale of which have been subject to a transactions tax under any state administered transactions and use tax ordinance.

2. Other than fuel or petroleum products purchased by operators of aircraft and used or consumed by such operators directly and exclusively in the use of such aircraft as common carriers of persons or property for hire or compensation under a certificate of public convenience and necessity issued pursuant to the laws of this State, the United States, or any foreign government. This exemption is in addition to the exemptions provided in Sections 6366 and 6366.1 of the Revenue and Taxation Code of the State of California.

3. If the purchaser is obligated to purchase the property for a fixed price pursuant to a contract entered into prior to the operative date of this ordinance.

4. If the possession of, or the exercise of any right or power over, the tangible personal property arises under a lease which is a continuing purchase of such property for any period of time for which the lessee is obligated to lease the property for an amount fixed by a lease prior to the operative date of this ordinance.

5. For the purposes of subparagraphs (3) and (4) of this section, storage, use, or other consumption, or possession of, or exercise of any right or power over, tangible personal property shall be deemed not to be obligated pursuant to a contract or lease for any period of time for which any party to the contract or lease has the unconditional right to terminate the contract or lease upon notice, whether or not such right is exercised.

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6. Except as provided in subparagraph (7), a retailer engaged in business in the City shall not be required to collect use tax from the purchaser of tangible personal property, unless the retailer ships or delivers the property into the City or participates within the City in making the sale of the property, including, but not limited to, soliciting or receiving the order, either directly or indirectly, at a place of business of the retailer in the City or through any representative, agent, canvasser, solicitor, subsidiary, or person in the City under the authority of the retailer.

7. “A retailer engaged in business in the City” shall also include any retailer of any of the following: vehicles subject to registration pursuant to Chapter 1 (commencing with Section 4000) of Division 3 of the Vehicle Code, aircraft licensed in compliance with Section 21411 of the Public Utilities Code, or undocumented vessels registered under Division 3.5 (commencing with Section 9840) of the Vehicle Code. That retailer shall be required to collect use tax from any purchaser who registers or licenses the vehicle, vessel, or aircraft at an address in the City.

D. Any person subject to use tax under this ordinance may credit against that tax any transactions tax or reimbursement for transactions tax paid to a district imposing, or retailer liable for a transactions tax pursuant to Part 1.6 of Division 2 of the Revenue and Taxation Code with respect to the sale to the person of the property the storage, use or other consumption of which is subject to the use tax.

3.22.140 Amendments.

A. All amendments subsequent to the effective date of this ordinance to Part 1 of Division 2 of the Revenue and Taxation Code relating to sales and use taxes and which are not inconsistent with Part 1.6 and Part 1.7 of Division 2 of the Revenue and Taxation Code, and all amendments to Part 1.6 and Part 1.7 of Division 2 of the Revenue and Taxation Code, shall automatically become a part of this ordinance, provided however, that no such amendment shall operate so as to affect the rate of tax imposed by this ordinance.

The foregoing amendments shall not require voter approval.

B. The following amendments to this ordinance must be approved by the voters of the City:

1. Increasing the tax rate or revising the methodology for calculating the tax such that a tax increase would result or

2. Imposing the tax on transactions and uses not previously subject to the tax (unless such amendment occurs automatically by operation of preceding paragraph A).

3.22.150 Enjoining Collection Forbidden.

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No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action or proceeding in any court against the State or the City, or against any officer of the State or the City, to prevent or enjoin the collection under this ordinance, or Part 1.6 of Division 2 of the Revenue and Taxation Code, of any tax or any amount of tax required to be collected.

3.22.160 Severability.

If any provision of this ordinance or the application thereof to any person or circumstance is held invalid, the remainder of the ordinance and the application of such provision to other persons or circumstances shall not be affected thereby.

3.22.170 Termination Date.

The authority to levy the tax imposed by this Ordinance shall expire when terminated by the voters of the City of.

SECTION 2. Majority Voter Approval. The tax imposed by this ordinance is a general tax.

This tax shall be effective only if approved by a majority (50% plus 1) of the City’s voters voting thereon at the November 4, 2025 special City election.

SECTION 3. Effective Date. This ordinance relates to the levying and collecting of the City transactions and use taxes and shall take effect immediately.

SECTION 4. Certification and Publication. The City Clerk shall certify the final approval of this Ordinance, publish the same as required by law, and forward a copy of the adopted Ordinance to the California Department of Tax and Fee Administration.

The foregoing ordinance was passed and approved for placement on the ballot by a 2/3 vote of the City Council at a noticed public hearing of the City Council held on July 9, 2025, by the following vote:

AYES: Ayon, Cano, Gutierrez, Perez, Gonzalez
NOES: None
ABSENT: None
ABSTAIN: None
I HEREBY CERTIFY that the foregoing Ordinance was adopted by the voters of the City of McFarland at the regular election held on November 4, 2025 by the following vote:

YES:

NO:

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ATTEST

Erika De La Cruz, City Clerk

CITY OF MCFARLAND
By:

Saul Ayon, Mayor
APPROVED AS TO FORM:

By:

Nathan M. Hodges, City Attorney
Hodges Law Group

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City of McFarland
City Council Meeting

STAFF REPORT
Agenda Item No. 7.

Section: CONSENT AGENDA
Meeting Date: December 10,
2025
TO: Honorable Mayor and Council Members
FROM: Diego Viramontes, City Manager
Paul Saldaña , Economic Development Manager
SUBJECT: Approval of Resolution No. 2025-153 A RESOLUTION OF THE CITY

COUNCIL OF THE CITY OF MCFARLAND AUTHORIZING CITY

MANAGER TO EXECUTE AGREEMENTS WITH THE CALIFORNIA

DEPARTMENT OF TAX AND FEE ADMINISTRATION FOR

IMPLEMENTATION OF A LOCAL TRANSACTIONS AND USE TAX
SUMMARY:

The California Department of Tax and Fee Administration (“CDTFA”) will be responsible to administer and collect the transactions and use taxes for all applicable jurisdictions within the state, including the City of McFarland.

CDTFA requires that the City enter into a “Preparatory Agreement” (Exhibit A), and an “Administration Agreement” (Exhibit B) prior to the implementation of the local transactions and use tax, Measure C.

FINANCIAL IMPACT:

The City will receive the distribution of the local transactions and use tax, Measure C, from the California Department of Tax and Fee Administration after the Operative Date, April 1, 2026.

One hundred percent (100%) of the new sales tax revenue would be directed to the City to fund services and expenditures, without allocations to the State. An additional one percent sales tax equates to tax of one cent per dollar of taxable goods. Grocery and prescription drugs/medication are exempted from sales tax. Total distribution of Measure C is estimated to be $1,000,000 annually.

RECOMMENDATION:

City Council adopt Resolution 2025-153.

ATTACHMENTS:

1. Exhibit A City_Preparatory Agreement_rev2024

2. Exhibit B City Administrative Agreement

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RESOLUTION NO. 2025-153

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MCFARLAND

AUTHORIZING CITY MANAGER TO EXECUTE AGREEMENTS WITH THE CALIFORNIA

DEPARTMENT OF TAX AND FEE ADMINISTRATION FOR IMPLEMENTATION OF A LOCAL TRANSACTIONS AND USE TAX.

WHEREAS, on December 10, 2025 the City Council approved Ordinance No.12-2025 amending the City Municipal Code and providing for a local transactions and use tax; and WHEREAS, the California Department of Tax and Fee Administration (Department) administers and collects the transactions and use taxes for all applicable jurisdictions within the state; and
WHEREAS, the Department will be responsible to administer and collect the transactions and use tax for the City; and
WHEREAS, the Department requires that the City enter into a “Preparatory Agreement” and an “Administrative Agreement” prior to implementation of said taxes, and WHEREAS, the Department requires that the City Council authorize the agreements; NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of McFarland that it hereby finds and determines as follows:

1. The City Council that the “Preparatory Agreement” attached as Exhibit A and the “Administrative Agreement” attached as Exhibit B are hereby approved and the City Manager is hereby authorized to execute each agreement.

PASSED AND ADOPTED at a regular meeting of the City Council of the City of McFarland on December 10, 2025 by the following vote:

Aye Nae Abstain Absent
Saul Ayon
Ricardo Cano
Anita Gonzalez

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María T. Pérez
Martin Gutierrez

APPROVED AS TO FORM:
_____________________________
Nathan Hodges, City Attorney

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(Rev. 07/24) 1

AGREEMENT FOR PREPARATION TO ADMINISTER AND OPERATE

CITY'S TRANSACTIONS AND USE TAX ORDINANCE
In order to prepare to administer a transactions and use tax ordinance adopted in accordance with the provision of Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code, the City of McFarland, hereinafter called City, and the CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION, hereinafter called Department, do agree as follows:

1. The Department agrees to enter into work to prepare to administer and operate a transactions and use tax in conformity with Part 1.6 of Division 2 of the Revenue and Taxation Code which has been approved by a majority of the electors of the City and whose ordinance has been adopted by the City.

2. City agrees to pay to the Department at the times and in the amounts hereinafter specified all of the Department's costs for preparatory work necessary to administer the City's transactions and use tax ordinance. The Department's costs for preparatory work include costs of developing procedures, programming for data processing, developing and adopting appropriate regulations, designing and printing forms, developing instructions for the Department's staff and for taxpayers, and other appropriate and necessary preparatory costs to administer a transactions and use tax ordinance.

These costs shall include both direct and indirect costs as specified in Section 11256 of the Government Code.

3. Preparatory costs may be accounted for in a manner which conforms to the internal accounting and personnel records currently maintained by the Department. The billings for costs may be presented in summary form. Detailed records of preparatory costs will be retained for audit and verification by the City.

4. Any dispute as to the amount of preparatory costs incurred by the Department shall be referred to the State Director of Finance for resolution, and the Director's decision shall be final.

5. Preparatory costs incurred by the Department shall be billed by the Department periodically, with the final billing within a reasonable time after the operative date of the ordinance.

City shall pay to the Department the amount of such costs on or before the last day of the next succeeding month following the month when the billing is received.

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6. The amount to be paid by City for the Department's preparatory costs shall not exceed one hundred seventy-five thousand dollars ($175,000) (Revenue and Taxation Code Section 7272.)

7. Communications and notices may be sent by first class United States mail or through email at [email protected]. If and when communications and notices may include confidential information, communications and notices must be sent through encrypted email at [email protected] or by mail. Communications and notices to be sent to the Department shall be addressed to:

California Department of Tax and Fee Administration
P.O. Box 942879 MIC: 27
Sacramento, California 94279-0027

Attention: Administrator
Local Revenue Branch
Communications and notices to be sent to City shall be addressed to:

City of McFarland
Diego Viramontes
City Manager/Finance Director
401 W. Kern Avenue
McFarland, CA 93250

8. The date of this agreement is the date on which it is approved by the Department of General Services. This agreement shall continue in effect until the preparatory work necessary to administer City's transactions and use tax ordinance has been completed and the Department has received all payments due from City under the terms of this agreement.

CITY OF MCFARLAND CALIFORNIA DEPARTMENT OF TAX

AND FEE ADMINISTRATION

By By
Administrator
Local Revenue Branch
Diego Viramontes
(Typed Name) Date: _______________________________
City Manger/Finance Director
(Title)
Date: _______________________________

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AGREEMENT FOR STATE ADMINISTRATION

OF CITY TRANSACTIONS AND USE TAXES
The City Council of the City of McFarland has adopted, and the voters of the City of McFarland (hereafter called “City” or “District”) have approved by the required majority vote, the City of McFarland Transactions and Use Tax Ordinance (hereafter called “Ordinance”), a copy of which is attached hereto. To carry out the provisions of Part 1.6 of Division 2 of the Revenue and Taxation Code and the Ordinance, the California State Department of Tax and Fee Administration, (hereinafter called the “Department”) and the City do agree as follows:

ARTICLE I

DEFINITIONS
Unless the context requires otherwise, wherever the following terms appear in the Agreement, they shall be interpreted to mean the following:

1. "District taxes" shall mean the transactions and use taxes, penalties, and interest imposed under an ordinance specifically authorized by Revenue and Taxation code Section 7285.9 and in compliance with Part 1.6, Division 2 of the Revenue and Taxation Code.

2. "City Ordinance" shall mean the City's Transactions and Use Tax Ordinance referred to above and attached hereto, Ordinance No.12-2025, as amended from time to time, or as deemed to be amended from time to time pursuant to Revenue and Taxation Code Section 7262.2.

ARTICLE II

ADMINISTRATION AND COLLECTION

OF CITY TAXES
A. Administration. The Department and City agree that the Department shall perform exclusively all functions incident to the administration and operation of the City Ordinance.

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B. Other Applicable Laws. City agrees that all provisions of law applicable to the administration and operation of the Department Sales and Use Tax Law which are not inconsistent with Part 1.6 of Division 2 of the Revenue and Taxation Code shall be applicable to the administration and operation of the City Ordinance. City agrees that money collected pursuant to the City Ordinance may be deposited into the State Treasury to the credit of the Retail Sales Tax Fund and may be drawn from that Fund for any authorized purpose, including making refunds, compensating and reimbursing the Department pursuant to Article IV of this Agreement, and transmitting to City the amount to which City is entitled.

C. Transmittal of money.

1. For the period during which the tax is in effect, and except as otherwise provided herein, all district taxes collected under the provisions of the City Ordinance shall be transmitted to City periodically as promptly as feasible, but not less often than twice in each calendar quarter.

2. For periods subsequent to the expiration date of the tax whether by City’s self-imposed limits or by final judgment of any court of the State of California holding that City’s ordinance is invalid or void, all district taxes collected under the provisions of the City Ordinance shall be transmitted to City not less than once in each calendar quarter.

3. Transmittals may be made by mail or electronic funds transfer to an account of the City designated and authorized by the City. A statement shall be furnished at least quarterly indicating the amounts withheld pursuant to Article IV of this Agreement.

D. Rules. The Department shall prescribe and adopt such rules and regulations as in its judgment are necessary or desirable for the administration and operation of the City Ordinance and the distribution of the district taxes collected thereunder.

E. Preference. Unless the payor instructs otherwise, and except as otherwise provided in this Agreement, the Department shall give no preference in applying money received for state sales and use taxes, state-administered local sales and use taxes, and district transactions and use taxes owed by a taxpayer, but shall apply moneys collected to the satisfaction of the claims of the State, cities, counties, cities and counties, redevelopment agencies, other districts, and City as their interests appear.

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F. Security. The Department agrees that any security which it hereafter requires to be furnished by taxpayers under the State Sales and Use Tax Law will be upon such terms that it also will be available for the payment of the claims of City for district taxes owing to it as its interest appears.

The Department shall not be required to change the terms of any security now held by it, and City shall not participate in any security now held by the Department.

G. Records of the Department.

When requested by resolution of the legislative body of the City under section 7056 of the Revenue and Taxation Code, the Department agrees to permit authorized personnel of the City to examine the records of the Department, including the name, address, and account number of each seller holding a seller’s permit with a registered business location in the City, pertaining to the ascertainment of transactions and use taxes collected for the City. Information obtained by the City from examination of the Department's records shall be used by the City only for purposes related to the collection of transactions and use taxes by the Department pursuant to this Agreement.

H. Annexation. City agrees that the Department shall not be required to give effect to an annexation, for the purpose of collecting, allocating, and distributing District transactions and use taxes, earlier than the first day of the calendar quarter which commences not less than two months after notice to the Department. The notice shall include the name of the county or counties annexed to the extended City boundary. In the event the City shall annex an area, the boundaries of which are not coterminous with a county or counties, the notice shall include a description of the area annexed and two maps of the City showing the area annexed and the location address of the property nearest to the extended City boundary on each side of every street or road crossing the boundary.

ARTICLE III

ALLOCATION OF TAX
A. Allocation. In the administration of the Department's contracts with all districts that impose transactions and use taxes imposed under ordinances, which comply with Part 1.6 of Division 2 of the Revenue and Taxation Code:

1. Any payment not identified as being in payment of liability owing to a designated district or districts may be apportioned among the districts as their interest appear, or, in the discretion

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of the Department, to all districts with which the Department has contracted using ratios reflected by the distribution of district taxes collected from all taxpayers.

2. All district taxes collected as a result of determinations or billings made by the Department, and all amounts refunded or credited may be distributed or charged to the respective districts in the same ratio as the taxpayer's self-declared district taxes for the period for which the determination, billing, refund or credit applies.

B. Vehicles, Vessels, and Aircraft. For the purpose of allocating use tax with respect to vehicles, vessels, or aircraft, the address of the registered owner appearing on the application for registration or on the certificate of ownership may be used by the Department in determining the place of use.

ARTICLE IV

COMPENSATION
The City agrees to pay to the Department as the State's cost of administering the City Ordinance such amount as is provided for by law. Such amounts shall be deducted from the taxes collected by the Department for the City.

ARTICLE V

MISCELLANEOUS PROVISIONS
A. Communications. Communications and notices may be sent by first class United States mail to the addresses listed below, or to such other addresses as the parties may from time to time designate or through email at [email protected]. If and when communications and notices may include confidential information, communications and notices must be sent through encrypted email at [email protected] or by mail.

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Communications and notices to be sent to the Department shall be addressed to:

California State Department of Tax and Fee Administration P.O. Box 942879
Sacramento, California 94279-0027
Attention: Administrator
Local Revenue Branch
Communications and notices to be sent to the City shall be addressed to:

City of McFarland
Diego Viramontes
City Manager/Finance Director
401 W. Kern Avenue
McFarland, CA 93250
Unless otherwise directed, transmittals of payment of District transactions and use taxes will be sent to the address above.

B. Term. The date of this Agreement is the date on which it is approved by the Department of General Services. The Agreement shall take effect on April 1, 2026. This Agreement shall continue until December 31 next following the expiration date of the City Ordinance, and shall thereafter be renewed automatically from year to year until the Department completes all work necessary to the administration of the City Ordinance and has received and disbursed all payments due under that Ordinance.

C. Notice of Repeal of Ordinance. City shall give the Department written notice of the repeal of the City Ordinance not less than 110 days prior to the operative date of the repeal.

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ARTICLE VI

ADMINISTRATION OF TAXES IF THE

ORDINANCE IS CHALLENGED AS BEING INVALID
A. Impoundment of funds.

1. When a legal action is begun challenging the validity of the imposition of the tax, the City shall deposit in an interest-bearing escrow account, any proceeds transmitted to it under Article II. C., until a court of competent jurisdiction renders a final and non-appealable judgment that the tax is valid.

2. If the tax is determined to be unconstitutional or otherwise invalid, the City shall transmit to the Department the moneys retained in escrow, including any accumulated interest, within ten days of the judgment of the trial court in the litigation awarding costs and fees becoming final and non-appealable.

B. Costs of administration. Should a final judgment be entered in any court of the State of California, holding that City's Ordinance is invalid or void, and requiring a rebate or refund to taxpayers of any taxes collected under the terms of this Agreement, the parties mutually agree that:

1. Department may retain all payments made by City to Department to prepare to administer the City Ordinance.

2. City will pay to Department and allow Department to retain Department's cost of administering the City Ordinance in the amounts set forth in Article IV of this Agreement.

3. City will pay to Department or to the State of California the amount of any taxes plus interest and penalties, if any, that Department or the State of California may be required to rebate or refund to taxpayers.

4. City will pay to Department its costs for rebating or refunding such taxes, interest, or penalties. Department's costs shall include its additional cost for developing procedures for processing

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the rebates or refunds, its costs of actually making these refunds, designing and printing forms, and developing instructions for Department's staff for use in making these rebates or refunds and any other costs incurred by Department which are reasonably appropriate or necessary to make those rebates or refunds. These costs shall include Department's direct and indirect costs as specified by Section 11256 of the Government Code.

5. Costs may be accounted for in a manner, which conforms to the internal accounting, and personnel records currently maintained by the Department. The billings for such costs may be presented in summary form. Detailed records will be retained for audit and verification by City.

6. Any dispute as to the amount of costs incurred by Department in refunding taxes shall be referred to the State Director of Finance for resolution and the Director's decision shall be final.

7. Costs incurred by Department in connection with such refunds shall be billed by Department on or before the 25th day of the second month following the month in which the judgment of a court of the State of California holding City's Ordinance invalid or void becomes final. Thereafter Department shall bill City on or before the 25th of each month for all costs incurred by Department for the preceding calendar month. City shall pay to Department the amount of such costs on or before the last day of the succeeding month and shall pay to Department the total amount of taxes, interest, and penalties refunded or paid to taxpayers, together with Department costs incurred in making those refunds.

CITY OF MCFARLAND CALIFORNIA STATE DEPARTMENT OF

TAX AND FEE ADMINISTRATION
By By
(Signature) Administrator
Local Revenue Branch
Diego Viramontes
(Typed Name) Date: _______________________________
City Manager
(Title)

(Date)

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City of McFarland
City Council Meeting

STAFF REPORT
Agenda Item No. 8.

Section: CONSENT AGENDA
Meeting Date: December 10,
2025
TO: Honorable Mayor and Council Members
FROM: Diego Viramontes, City Manager
Paul Saldaña , Economic Development Manager
SUBJECT: Approval of Resolution No. 2025-154 A RESOLUTION OF CITY COUNCIL

OF CITY OF MCFARLAND AUTHORIZING EXAMINATION OF SALES OR

TRANSACTIONS AND USE TAXES RECORDS
SUMMARY:

On July 9, 2025, the City Council authorized the placement of Ordinance 12-2025 amending the City Municipal Code and providing for a local transactions and use tax, contingent upon the electorate’s approval of Measure C at the special election called on November 4, 2025. The California Department of Tax and Fee Administration (“CDTFA”) will be responsible to administer and collect the transactions and use taxes for all applicable jurisdictions within the state, including the City of McFarland.

Transactions and use tax (commonly referred to as sales tax) data is generally confidential.

However, the City Council is required to adopt a resolution authorizing specific City staff and the City’s consultant, Hinderliter de Llamas (HdL), to examine the confidential transactions and use tax records of the CDTFA pertaining to the sales tax collected for the City pursuant to Revenue and Taxation Code section 7056. This resolution authorizes designated City staff and HdL to access the tax records.

FINANCIAL IMPACT:

No financial impact, the City already contracts with HdL for services.

RECOMMENDATION:

City Council adopt Resolution 2025-154.

ATTACHMENTS:

None

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RESOLUTION NO. 2025-154

A RESOLUTION OF CITY COUNCIL OF CITY OF MCFARLAND AUTHORIZING

EXAMINATION OF SALES OR TRANSACTIONS AND USE TAXES RECORDS WHEREAS, pursuant to Ordinance Number 134, the City of McFarland (District) entered into a contract with the California Department of Tax and Fee Administration (Department) to perform all functions incident to the administration and collection of sales and use taxes; and WHEREAS, pursuant to Ordinance Number 0005-2002, 12-2025 of the District, and Revenue and Taxation Code section 7270, the District entered into a contract with the California Department of Tax and Fee Administration (Department) to perform all functions incident to the administration and collection of transactions and use taxes; and
WHEREAS, the City Council deems it desirable and necessary for authorized officers, employees and representatives of the District to examine confidential sales or transactions and use tax records of the Department pertaining to sales or transactions and use taxes collected by the Department for the District pursuant to that contract; and
WHEREAS, Section 7056 of the California Revenue and Taxation Code sets forth certain requirements and conditions for the disclosure of Department records, and Section 7056.5 of the California Revenue and Taxation Code establishes criminal penalties for the unlawful disclosure of information contained in, or derived from, the sales or transactions and use tax records of the Department;
NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of McFarland that it hereby finds and determines as follows:

Section 1. That the City Manager, Finance Director, or other officer or employee of the District designated in writing by the City Manager to the California Department of Tax and Fee Administration is hereby appointed to represent the District with authority to examine sales or transactions and use tax records of the Department pertaining to sales or transactions and use taxes collected for the District by the Department pursuant to the contract between the District and the Department.

Section 2.

The information obtained by examination of Department records shall be used only for purposes related to the collection of District sales or transactions and use taxes by the Department pursuant to that contract, and for purposes related to the following governmental functions of the District:
(a) Budget Planning

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(b) Economic Development
(c) Land Use and Transportation Planning
The information obtained by examination of Department records shall be used only for those governmental functions of the District listed above.

Section 3. That Hinderliter de Llamas and Associates is hereby designated to examine the sales or transactions and use tax records of the Department pertaining to sales or transactions and use taxes collected for the District by the Department. The person or entity designated by this section meets all of the following conditions, which are also included in the contract between the District and the Hinderliter de Llamas and Associates:

1. has an existing contract with the District to examine those sales or transactions and use tax records;

2. is required by that contract to disclose information contained in, or derived from, those sales or transactions and use tax records only to the officer or employee authorized under Section 1 of this resolution to examine the information.

3. is prohibited by that contract from performing consulting services for a retailer during the term of that contract;

4. is prohibited by that contract from retaining the information contained in, or derived from those sales or transactions and use tax records, after that contract has expired.

BE IT FURTHER RESOLVED that the information obtained by examination of Department records shall be used only for purposes related to the collection of District sales or transactions and use taxes by the Department pursuant to the contract between the District and the Department and for those purposes relating to the governmental functions of the District listed in section 2 of this resolution.

Section 4. That Hinderliter de Llamas and Associates is hereby designated to examine the sales or transactions and use tax records of the Department pertaining to any petition or appeal for the reallocation/redistribtuion of sales or transactions and use taxes that was filed by Hinderliter de Llamas and Associates on behalf of the District pursuant to the contract between the Hinderliter de Llamas and Associates and District. The person or entity designated by this section meets all of the following conditions, which are also included in the contract between the District and the Hinderliter de Llamas and Associates:

1. has an existing contract with the District to examine those sales or transactions and use tax records;

3. is prohibited by that contract from performing consulting services for a retailer during the term of that contract;

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4. is prohibited by that contract from retaining the information contained in, or derived from those sales or transactions and use tax records, after that contract has expired.

Section 5.

That this resolution supercedes all prior resolutions of the City Council of the City of McFarland adopted pursuant to subdivision (b) of Revenue and Taxation Code section 7056.

PASSED AND ADOPTED at a regular meeting of the City Council of the City of McFarland on December 10, 2025 by the following vote:

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

APPROVED AS TO FORM:
_____________________________
Nathan Hodges, City Attorney

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City of McFarland
City Council Meeting

STAFF REPORT
Agenda Item No. 9.

Section: CONSENT AGENDA
Meeting Date: December 10,
2025
TO: Honorable Mayor and Council Members
FROM: Diego Viramontes, City Manager
Paul Saldaña , Economic Development Manager
SUBJECT: Approval of Resolution No 2025-162 A RESOLUTION OF THE CITY

COUNCIL OF THE CITY OF MCFARLAND AMENDING MASTER SERVICES

AGREEMENT WITH HINDERLITER DE LLAMAS AND ASSOCIATES FOR TRANSACTIONS TAX AUDIT AND RELATED SERVICES.

SUMMARY:

Following the passage of Measure M, the City entered into an agreement with Hinderliter, de Llamas and Associates to provide services that include detailed analysis, forecasting of tax revenues, database management, and regular reporting to the City. With the passage of Measure C, the City needs to amend the agreement to ensure their services extend to Measure C funds.

The proposed Resoluton amends the current Master Services Agreement to include a revised scope of services.

FINANCIAL IMPACT:

The effective date for the collection of revenue is April 1, 2025 and consequently the annual cost for the services would be absorbed in the current budget. Full year implementation for the services will be included in future fiscal year budgets.

RECOMMENDATION:

City Council adopt Resolution 2025-162
ATTACHMENTS:

1. Current Master Services Agreement

2. Exhibit A: Revised Scope of Work

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RESOLUTION NO. 2025-162

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MCFARLAND AMENDING

MASTER SERVICES AGREEMENT WITH HINDERLITER DE LLAMAS AND ASSOCIATES FOR TRANSACTIONS TAX AUDIT AND RELATED SERVICES.

WHEREAS, the City of McFarland (the "City") has established an additional 1% transaction and use tax (Measure C) as a critical source of revenue for the City; and WHEREAS, the City recognizes the need for specialized services to effectively administer, analyze, forecast, and optimize the revenues generated from Measure C; and WHEREAS, Hinderliter, de Llamas and Associates (the "Consultant") is a firm with expertise in providing such services to municipal governments, including transactions tax analysis, economic forecasting, database management, reporting, and recovery services; and WHEREAS, the City desires to amend the Master Services Agreement with the Consultant for these services as outlined in the attached Scope of Work (Schedule A) of the Agreement; NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of McFarland that it hereby finds and determines as follows:

1. Authorization: The City Council hereby authorizes the City Manager to amend the Master Services Agreement with Hinderliter, de Llamas, and Associates for the provision of services related to the City's 1% transaction and use tax (Measure C) as detailed in the attached Statement of Work (Schedule A) and amends the Notice provision to designate the City Manager as the contact for the City.

2. Compliance and Confidentiality: The City Manager shall ensure that the agreement with the Consultant is in compliance with all applicable laws and regulations, especially with regard to the confidentiality and security of taxpayer information.

3. Oversight and Implementation: City staff are directed to oversee the implementation of this agreement and ensure that the services provided align with the City's financial management objectives and the needs of the community.

4. Effective Date: This resolution shall take effect immediately upon its adoption.

PASSED AND ADOPTED at a regular meeting of the City Council of the City of McFarland on December 10, 2025 by the following vote:

Aye Nae Abstain Absent

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Saul Ayon
Ricardo Cano
Anita Gonzalez
María T. Pérez
Martin Gutierrez

APPROVED AS TO FORM:
_____________________________
Nathan Hodges, City Attorney

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