Agenda packet — McFarland City Council, January 14, 2026 (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, January 14, 2026
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: Councilmember Pérez
PLEDGE OF ALLEGIANCE: Dustin Contreras

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. Proclamation Recognizing January 2026 as Human Trafficking Awareness Month

2. Recognition of Marco Martinez Appointment to Governor of Lion's Club

3. Recognition of High School Varsity Boys Cross Country Valley Champions

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.

4. Approval of Expense Report in the Amount of $1,076,375.01 from 11/29/2025 to 1/1/2026.

5. Approval of Payroll Report for the Month of December 2025 in the Amount of $428,703.55.

6. Approval of December 3, 2025, Special Meeting Minutes

7. Approval of December 10, 2025, Regular Meeting Minutes

8. Approval of December 15, 2025, Special Meeting Minutes

9. Approval of Resolution No. 2026-1 A RESOLUTION OF THE CITY COUNCIL OF THE

CITY OF MCFARLAND APPROVING THE CREATION OF THE DEPUTY CHIEF OF

POLICE POSITION FOR THE CITY OF MCFARLAND POLICE DEPARTMENT

10. Adopt 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

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

FOR SERGEANT PHILIP GARZA TO ATTEND THE SHERMAN BLOCK SUPERVISORY

LEADERSHIP INSTITUTE COURSE AT THE HAMPTON INN FOLSOM, CALIFORNIA, STARTING WITH SESSION ONE JANUARY 29-31, 2026 AND MONTHLY AFTER THAT FOR 8 SESSIONS TOTAL, ENDING AUGUST 21, 2026

PUBLIC HEARINGS

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12. Waive Full Reading and Introduce Ordinance No. 1-2026 AN ORDINANCE OF THE CITY

COUNCIL OF THE CITY OF MCFARLAND ADDING AND APPROVING A NEW CHAPTER 2.22 TO THE MUNICIPAL CODE TO ESTABLISH THE CITY'S EMPLOYEE

RETIREMENT CONTRACT WITH THE CALIFORNIA PUBLIC EMPLOYEES' RETIREMENT SYSTEM.

13. Approval of Resolution No. 2026-2 A RESOLUTION OF THE CITY COUNCIL OF THE

CITY OF MCFARLAND APPROVING A VARIANCE AND CONSIDERING A FEE WAIVER FOR PROPERTY LOCATED AT 310 4TH STREET

ADMINISTRATIVE AGENDA

14. RECEIVE AND FILE THE CITY OF MCFARLAND AUDITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED JUNE 30, 2025
PUBLIC COMMENT: Members of the public wishing to address the Council about any item not on the agenda may do so at this time. Speakers are limited to two minutes for each person. Fifteen minutes total will be allowed for any one subject. Please state your name and address for the record prior to making a presentation.

COUNCIL COMMENTS

REPORTS FROM CITY COUNCIL ON COMMITTEE/SPECIAL DISTRICT MEETINGS a. Kern Economic Development Corp. (KEDC)
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

15. CONFERENCE WITH LEGAL COUNSEL—EXISTING LITIGATION (Gov’t. Code section 54956.9(d)(1).): Name of Case: West-Star Dairy v. City of McFarland

ADJOURNMENT
This is to certify this agenda was posted at McFarland City Hall on January 9, 2025.

Erika De La Cruz, City Clerk
Diego Viramontes, City Manager

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Next Meeting: Regular City Council January 28, 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: Zara🐾Breed: Rottweiler Mix🐾
🐾Age: Approx 6 months
🐾Sex: Female
🐾Description: Zara is a playful and sweet puppy looking for her forever home. 🐾
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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Human Trafficking Awareness Month
January 2026
WHEREAS, human trafficking is a grave violation of human rights and a public safety concern affecting individuals and families across California, particularly vulnerable populations such as women, children, Indigenous peoples, immigrants, and those experiencing homelessness; and
WHEREAS, the Kern Coalition Against Human Trafficking (KCAHT) is a survivorinformed, multidisciplinary coalition working to combat human trafficking in Kern County through prevention, protection, prosecution, and partnerships; and WHEREAS, Kern Coalition Against Human Trafficking (KCAHT) brings together law enforcement, service providers, healthcare professionals, educators, tribal representatives, faith-based organizations, and community advocates to identify victims, support survivors, and prevent exploitation; and
WHEREAS, recognizing Human Trafficking Awareness Month helps lift survivor voices, encourage prevention and reporting, strengthen collaboration among agencies, and honor frontline professionals who work every day to protect and support victims and survivors.; and
NOW, THEREFORE, I, Mayor Saul Ayon, on behalf of the City Council of the City of McFarland do hereby proclaim January 2026, as HUMAN TRAFFICKING AWARENESS MONTH.

IN TESTIMONY WHEREOF, I have hereunto set my hand and caused to be affixed the Great Seal of McFarland, CA, on this 14th day of January 2026.

Saul Ayon
Mayor

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1/8/2026 8:39:01 AM Page 1 of 26
Expense Approval Report
City of McFarland, CA By Vendor Name
Payment Dates 11/29/2025 - 1/1/2026
Vendor Name Payable Number Post Date Description (Item) Account Number Amount Vendor: ABC Health Professio - ABC Health Professionals, Inc ABC Health Professionals, Inc INV# EM025520 12/10/2025 INV# EM025520 F.Negrete N… 01-180-56000-0000-1 120.00 ABC Health Professionals, Inc INV EM025715 12/17/2025 INV EM025715 L. Cordova DR… 34-520-56000-0000-1 233.00 Vendor ABC Health Professio - ABC Health Professionals, Inc Total: 353.00 Vendor: ADLERHORST INT. - ADLERHORST INTERNATIONAL LLC
ADLERHORST INTERNATIONAL…Inv. 124139 12/02/2025 Inv. 124139 - 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. 0221351 12/02/2025 Inv. 0221351 Service Console … 01-150-52200-0000-1 1.65 Advanced Data Storage, Inc. Inv. 0221351 12/02/2025 Inv. 0221351 Service Console … 01-180-52200-0000-1 1.66 Vendor Advanced Data Storag - Advanced Data Storage, Inc. Total: 3.31 Vendor: Air King Heating & C - Air King Heating & Cooling Inc.

Air King Heating & Cooling Inc. INV0031707 12/02/2025 Veteran's Hall Rental Deposit … 01-24000-0000-1 500.00 Vendor Air King Heating & C - Air King Heating & Cooling Inc. Total: 500.00 Vendor: ALL AMERICAN - ALL AMERICAN UNIFORMS LLC
ALL AMERICAN UNIFORMS LLC Inv. 512 12/10/2025 Inv. 512 Y. Quintero (WO# 33… 01-150-51800-0000-1 163.05 ALL AMERICAN UNIFORMS LLC Inv. 510 12/17/2025 Inv. 510 Cadets Belts (WO#32…01-150-51800-0000-1 378.82 Vendor ALL AMERICAN - ALL AMERICAN UNIFORMS LLC Total: 541.87 Vendor: Amazon Capital Servi - Amazon Capital Services, Inc.

Amazon Capital Services, Inc. INV 1CQG-KLNK-MQ4J Vetera… 11/25/2025 INV 1CQG-KLNK-MQ4J Vetera… 20-200-56700-0000-1 48.69 Amazon Capital Services, Inc. INV# 11C4-KPVD-YM34 12/02/2025 INV# 11C4-KPVD-YM34 Financ…01-115-57200-0000-1 12.61 Amazon Capital Services, Inc. INV# 11C4-KPVD-YM34 12/02/2025 INV# 11C4-KPVD-YM34 Financ…30-500-57200-0000-1 37.82 Amazon Capital Services, Inc. INV# 11C4-KPVD-YM34 12/02/2025 INV# 11C4-KPVD-YM34 Financ…31-505-57200-0000-1 37.83 Amazon Capital Services, Inc. INV# 11C4-KPVD-YM34 12/02/2025 INV# 11C4-KPVD-YM34 Financ…32-510-57200-0000-1 37.83 Amazon Capital Services, Inc. INV #13LC-VGL6-XYP3 12/04/2025 INV #13LC-VGL6-XYP3 Christm…01-105-57100-2322-1 108.22 Amazon Capital Services, Inc. INV #19XL-WJD7-PTK7 12/10/2025 INV #19XL-WJD7-PTK7 MPD G… 01-150-55200-0000-1 70.25 Amazon Capital Services, Inc. INV #1ND4-FL43-KPD1 12/10/2025 INV #1ND4-FL43-KPD1 Chrfis… 01-105-57100-2322-1 42.51 Amazon Capital Services, Inc. INV #1VKK-6QGQ-9N41 12/10/2025 INV #1VKK-6QGQ-9N41 Chris… 01-105-57100-2322-1 40.53 Amazon Capital Services, Inc. INV 13YM-HRCC-DL6Q 12/10/2025 INV 13YM-HRCC-DL6Q 11/19/… 01-115-57200-0000-1 3.78 Amazon Capital Services, Inc. INV 13YM-HRCC-DL6Q 12/10/2025 INV 13YM-HRCC-DL6Q 11/19/… 30-500-57200-0000-1 11.34 Amazon Capital Services, Inc. INV 13YM-HRCC-DL6Q 12/10/2025 INV 13YM-HRCC-DL6Q 11/19/… 31-505-57200-0000-1 11.35 Amazon Capital Services, Inc. INV 13YM-HRCC-DL6Q 12/10/2025 INV 13YM-HRCC-DL6Q 11/19/… 32-510-57200-0000-1 11.35 Amazon Capital Services, Inc. INV 1KM9-X4PX-MVQF 12/10/2025 INV 1KM9-X4PX-MVQF- Chris… 01-105-57100-2322-1 143.14 Amazon Capital Services, Inc. Inv. 1GRT-W6CF-3MH3 12/10/2025 Inv. 1GRT-W6CF-3MH3 Office …01-150-57200-0000-1 219.64 Amazon Capital Services, Inc. Inv. 1GRT-W6CF-3MH3 12/10/2025 12/3/2025 Amazon Overpaym…01-150-57200-0000-1 -124.67 Amazon Capital Services, Inc. INV# 16T3-1VRM-JV1K 12/17/2025 INV# 16T3-1VRM-JV1K Finance…01-115-57200-0000-1 6.58 Amazon Capital Services, Inc. INV# 16T3-1VRM-JV1K 12/17/2025 INV# 16T3-1VRM-JV1K Finance…30-500-57200-0000-1 19.75 Amazon Capital Services, Inc. INV# 16T3-1VRM-JV1K 12/17/2025 INV# 16T3-1VRM-JV1K Finance…31-505-57200-0000-1 19.74 Amazon Capital Services, Inc. INV# 16T3-1VRM-JV1K 12/17/2025 INV# 16T3-1VRM-JV1K Finance…32-510-57200-0000-1 19.74 Amazon Capital Services, Inc. INV# 1XYX-W9TN-P4FV 12/17/2025 INV# 16T3-1VRM-JV1K Finance…01-115-57200-0000-1 23.88 Amazon Capital Services, Inc. INV# 1XYX-W9TN-P4FV 12/17/2025 INV# 16T3-1VRM-JV1K Finance…30-500-57200-0000-1 23.88 Amazon Capital Services, Inc. INV# 1XYX-W9TN-P4FV 12/17/2025 INV# 16T3-1VRM-JV1K Finance…32-510-57200-0000-1 24.61 Amazon Capital Services, Inc. Inv. 1KKC-JPCV-XF4R 12/17/2025 Inv. 1KKC-JPCV-XF4R Office Su…01-150-57200-0000-1 170.82 Amazon Capital Services, Inc. INV #13CD-JDKN-LT66 12/26/2025 INV #13CD-JDKN-LT66 Shop wi…01-150-53500-2536-1 86.85 Amazon Capital Services, Inc. INV #17TX-9NRN-JYFL 12/26/2025 INV #17TX-9NRN-JYFL MPD Gr…01-105-57100-0000-1 576.65 Amazon Capital Services, Inc. INV #19TG-RCDC-F3GQ CDD 12/26/2025 INV #19TG-RCDC-F3GQ CDD C… 01-105-57100-0000-1 134.20 Amazon Capital Services, Inc. INV #1CNL-KV6P-M7R9 12/26/2025 INV #1CNL-KV6P-M7R9 Shop … 01-150-53500-2536-1 140.99 Amazon Capital Services, Inc. INV #1QR7-H6HQ-JWN1 12/26/2025 INV #1QR7-H6HQ-JWN1 Chris… 01-105-57100-0000-1 88.42 Amazon Capital Services, Inc. INV #QRP-Q7GY-JLXH 12/26/2025 INV #QRP-Q7GY-JLXH MPD Gr… 01-105-57100-0000-1 168.03 Vendor Amazon Capital Servi - Amazon Capital Services, Inc. Total: 2,216.36 Vendor: American Fidelity - American Fidelity
American Fidelity INV0031720 12/11/2025 Health FSA 01-22600-0000-1 30.49

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Expense Approval Report Payment Dates: 11/29/2025 - 1/1/2026 1/8/2026 8:39:01 AM Page 2 of 26
Vendor Name Payable Number Post Date Description (Item) Account Number Amount American Fidelity INV0031720 12/11/2025 Health FSA 30-22600-0000-1 63.33 American Fidelity INV0031720 12/11/2025 Health FSA 31-22600-0000-1 35.20 American Fidelity INV0031720 12/11/2025 Health FSA 32-22600-0000-1 63.28 American Fidelity INV0031721 12/11/2025 Life 1 01-22900-0000-1 7.30 American Fidelity INV0031721 12/11/2025 Life 1 30-22900-0000-1 10.95 American Fidelity INV0031721 12/11/2025 Life 1 32-22900-0000-1 10.94 American Fidelity INV0031722 12/11/2025 Life 2 01-22900-0000-1 4.59 American Fidelity INV0031722 12/11/2025 Life 2 30-22900-0000-1 6.88 American Fidelity INV0031722 12/11/2025 Life 2 32-22900-0000-1 6.87 American Fidelity INV0031726 12/11/2025 Cancer 1 American Fidelity 01-22950-0000-1 1.09 American Fidelity INV0031726 12/11/2025 Cancer 1 American Fidelity 30-22950-0000-1 1.63 American Fidelity INV0031726 12/11/2025 Cancer 1 American Fidelity 32-22950-0000-1 1.62 American Fidelity INV0031727 12/11/2025 Cancer 2* - American Fidelity … 01-22950-0000-1 2.18 American Fidelity INV0031727 12/11/2025 Cancer 2* - American Fidelity … 30-22950-0000-1 3.26 American Fidelity INV0031727 12/11/2025 Cancer 2* - American Fidelity … 32-22950-0000-1 3.27 American Fidelity INV0031735 12/11/2025 American Fidelity Accident 1 01-22800-0000-1 19.34 American Fidelity INV0031736 12/11/2025 Life 1 01-22900-0000-1 9.81 American Fidelity INV0031737 12/11/2025 American Fidelity - Disability I…01-22700-0000-1 129.49 American Fidelity INV0031738 12/11/2025 Life 1 01-22900-0000-1 35.07 American Fidelity INV0031739 12/11/2025 Life 2 01-22900-0000-1 24.00 American Fidelity INV0031759 12/11/2025 Cancer 1 American Fidelity 01-22950-0000-1 13.53 American Fidelity INV0031775 12/11/2025 American Fidelity - Disability I…01-22700-0000-1 12.49 American Fidelity INV0031775 12/11/2025 American Fidelity - Disability I…30-22700-0000-1 12.49 American Fidelity INV0031775 12/11/2025 American Fidelity - Disability I…31-22700-0000-1 4.16 American Fidelity INV0031775 12/11/2025 American Fidelity - Disability I…32-22700-0000-1 12.51 American Fidelity INV0031776 12/11/2025 Health FSA 01-22600-0000-1 11.54 American Fidelity INV0031776 12/11/2025 Health FSA 30-22600-0000-1 11.54 American Fidelity INV0031776 12/11/2025 Health FSA 31-22600-0000-1 3.85 American Fidelity INV0031776 12/11/2025 Health FSA 32-22600-0000-1 11.53 American Fidelity INV0031777 12/11/2025 Life 1 01-22900-0000-1 6.26 American Fidelity INV0031777 12/11/2025 Life 1 30-22900-0000-1 6.26 American Fidelity INV0031777 12/11/2025 Life 1 31-22900-0000-1 2.10 American Fidelity INV0031777 12/11/2025 Life 1 32-22900-0000-1 6.24 American Fidelity INV0031850 12/24/2025 American Fidelity Accident 1 01-22800-0000-1 19.34 American Fidelity INV0031851 12/24/2025 Life 1 01-22900-0000-1 9.81 American Fidelity INV0031852 12/24/2025 American Fidelity - Disability I…01-22700-0000-1 129.49 American Fidelity INV0031853 12/24/2025 Life 1 01-22900-0000-1 35.07 American Fidelity INV0031854 12/24/2025 Life 2 01-22900-0000-1 24.00 American Fidelity INV0031867 12/24/2025 Cancer 1 American Fidelity 01-22950-0000-1 13.53 American Fidelity INV0031877 12/24/2025 Health FSA 01-22600-0000-1 30.48 American Fidelity INV0031877 12/24/2025 Health FSA 30-22600-0000-1 63.33 American Fidelity INV0031877 12/24/2025 Health FSA 31-22600-0000-1 35.20 American Fidelity INV0031877 12/24/2025 Health FSA 32-22600-0000-1 63.29 American Fidelity INV0031878 12/24/2025 Life 1 01-22900-0000-1 7.30 American Fidelity INV0031878 12/24/2025 Life 1 30-22900-0000-1 10.95 American Fidelity INV0031878 12/24/2025 Life 1 32-22900-0000-1 10.94 American Fidelity INV0031879 12/24/2025 Life 2 01-22900-0000-1 4.59 American Fidelity INV0031879 12/24/2025 Life 2 30-22900-0000-1 6.88 American Fidelity INV0031879 12/24/2025 Life 2 32-22900-0000-1 6.87 American Fidelity INV0031883 12/24/2025 Cancer 1 American Fidelity 01-22950-0000-1 1.09 American Fidelity INV0031883 12/24/2025 Cancer 1 American Fidelity 30-22950-0000-1 1.63 American Fidelity INV0031883 12/24/2025 Cancer 1 American Fidelity 32-22950-0000-1 1.62 American Fidelity INV0031884 12/24/2025 Cancer 2* - American Fidelity … 01-22950-0000-1 2.18 American Fidelity INV0031884 12/24/2025 Cancer 2* - American Fidelity … 30-22950-0000-1 3.27 American Fidelity INV0031884 12/24/2025 Cancer 2* - American Fidelity … 32-22950-0000-1 3.26 American Fidelity INV0031893 12/24/2025 American Fidelity - Disability I…01-22700-0000-1 12.51 American Fidelity INV0031893 12/24/2025 American Fidelity - Disability I…30-22700-0000-1 12.51 American Fidelity INV0031893 12/24/2025 American Fidelity - Disability I…31-22700-0000-1 4.16 American Fidelity INV0031893 12/24/2025 American Fidelity - Disability I…32-22700-0000-1 12.47 American Fidelity INV0031894 12/24/2025 Health FSA 01-22600-0000-1 11.54

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Expense Approval Report Payment Dates: 11/29/2025 - 1/1/2026 1/8/2026 8:39:01 AM Page 3 of 26
Vendor Name Payable Number Post Date Description (Item) Account Number Amount American Fidelity INV0031894 12/24/2025 Health FSA 30-22600-0000-1 11.54 American Fidelity INV0031894 12/24/2025 Health FSA 31-22600-0000-1 3.85 American Fidelity INV0031894 12/24/2025 Health FSA 32-22600-0000-1 11.53 American Fidelity INV0031895 12/24/2025 Life 1 01-22900-0000-1 6.27 American Fidelity INV0031895 12/24/2025 Life 1 30-22900-0000-1 6.27 American Fidelity INV0031895 12/24/2025 Life 1 31-22900-0000-1 2.10 American Fidelity INV0031895 12/24/2025 Life 1 32-22900-0000-1 6.22 Vendor American Fidelity - American Fidelity Total: 1,170.18 Vendor: American Office Solu - American Office Solutions, LLC American Office Solutions, LLC INV 25975 12/02/2025 INV 25975 Service Labor Agre… 01-310-52200-0000-1 3,600.00 American Office Solutions, LLC INV 26032 12/10/2025 INV 26032 MPD Duo Essent. … 01-310-52200-0000-1 31.59 American Office Solutions, LLC INV 26034 12/10/2025 INV 26034 Monthly Prorated … 01-130-52200-0000-1 168.48 American Office Solutions, LLC INV 26074 12/10/2025 INV 26074 City Hall Travel Mil… 01-310-52200-0000-1 500.00 American Office Solutions, LLC INV 26075 12/10/2025 INV 26075 PDTravel Mileage E…01-310-52200-0000-1 200.00 American Office Solutions, LLC INV0031798 12/11/2025 INV 26031 Spam Titan Plus Pr… 01-310-52200-0000-1 6.00 American Office Solutions, LLC INV 25415-2 Revised 12/26/2025 INV 25415-2 MPD Q2371 Com…01-310-52950-2609-1 7,092.60 American Office Solutions, LLC INV 25415-2 Revised 12/26/2025 INV 25415-2 MPD Q2371 Com…01-310-52950-2609-1 -7,046.30 Vendor American Office Solu - American Office Solutions, LLC Total: 4,552.37 Vendor: att mobility - AT&T Mobility National Accounts LLC AT&T Mobility National Accou…Inv. 592348 12/10/2025 Inv. 592348 Communication S… 01-150-57800-0000-1 95.00 Vendor att mobility - AT&T Mobility National Accounts LLC Total: 95.00 Vendor: At&t Mobility - At&t Mobility
At&t Mobility INV0031796 12/10/2025 AT&T December 2025 Monthl… 01-110-57800-0000-1 11.41 At&t Mobility INV0031796 12/10/2025 AT&T December 2025 Monthl… 01-111-57800-0000-1 34.49 At&t Mobility INV0031796 12/10/2025 AT&T December 2025 Monthl… 01-112-57800-0000-1 26.52 At&t Mobility INV0031796 12/10/2025 AT&T December 2025 Monthl… 01-115-57800-0000-1 28.23 At&t Mobility INV0031796 12/10/2025 AT&T December 2025 Monthl… 01-140-57800-0000-1 21.39 At&t Mobility INV0031796 12/10/2025 AT&T December 2025 Monthl… 01-160-57800-0000-1 86.05 At&t Mobility INV0031796 12/10/2025 AT&T December 2025 Monthl… 01-165-57800-0000-1 21.56 At&t Mobility INV0031796 12/10/2025 AT&T December 2025 Monthl… 01-175-57800-0000-1 18.33 At&t Mobility INV0031796 12/10/2025 AT&T December 2025 Monthl… 30-500-57800-0000-1 148.41 At&t Mobility INV0031796 12/10/2025 AT&T December 2025 Monthl… 31-505-57800-0000-1 28.42 At&t Mobility INV0031796 12/10/2025 AT&T December 2025 Monthl… 32-510-57800-0000-1 148.41 At&t Mobility Decemberr 2025 12/17/2025 AT&T Decemberr 2025 Month…01-180-57800-0000-1 47.17 At&t Mobility Decemberr 2025 12/17/2025 AT&T Decemberr 2025 Month…20-200-57800-0000-1 15.71 At&t Mobility Decemberr 2025 12/17/2025 AT&T Decemberr 2025 Month…30-500-57800-0000-1 202.25 At&t Mobility Decemberr 2025 12/17/2025 AT&T Decemberr 2025 Month…31-505-57800-0000-1 13.45 At&t Mobility Decemberr 2025 12/17/2025 AT&T Decemberr 2025 Month…32-510-57800-0000-1 152.31 At&t Mobility Decemberr 2025 12/17/2025 AT&T Decemberr 2025 Month…34-520-57800-0000-1 49.42 Vendor At&t Mobility - At&t Mobility Total: 1,053.53
Vendor: Auto Zone - Auto Zone
Auto Zone Inv. 6270216871 Sylvania Silve…11/28/2025 Inv. 6270216871 Sylvania Silve…01-150-56600-0000-1 55.20 Auto Zone Inv. 05060600899 12/10/2025 Inv. 05060600899 Duralast Ba…01-150-56600-0000-1 254.12 Auto Zone Inv. 06270218651 12/10/2025 Inv. 06270218651 Cleaning Su…34-520-57400-0000-1 75.47 Auto Zone Inv. 06270219390 12/10/2025 Inv. 06270219390 Duralast Ba…01-150-56600-0000-1 211.99 Auto Zone Inv. 06270228592 12/10/2025 Inv. 06270228592 Vehicle Mai…01-150-56600-0000-1 49.85 Auto Zone Inv. 06270228693 12/10/2025 Inv. 06270228693 Vehicle Mai…01-150-56600-0000-1 7.38 Auto Zone Inv. 06270229105 12/10/2025 Inv. 06270229105 Vehicle Mai…01-150-56600-0000-1 10.70 Vendor Auto Zone - Auto Zone Total: 664.71
Vendor: Axon - Axon Enterprise Inc
Axon Enterprise Inc Inv. INUS332790 12/10/2025 Inv. INUS332790 01-150-56000-0000-1 9,900.00 Axon Enterprise Inc Inv. INUS369527 12/10/2025 Inv. INUS369527 - Taser/Body… 01-150-52200-0000-1 78,158.72 Vendor Axon - Axon Enterprise Inc Total: 88,058.72
Vendor: Berchtold Equipment - Berchtold Equipment
Berchtold Equipment INV P40012 12/17/2025 INV P40012 Mower Blade 20-200-57400-0000-1 86.48 Vendor Berchtold Equipment - Berchtold Equipment Total: 86.48 Vendor: BHT Engineering, Inc - BHT Engineering, Inc.

BHT Engineering, Inc. INV MC25-119 Job4600.07 T… 11/25/2025 INV MC25-119 Job4600.07 T… 01-140-56000-0000-1 1,767.50

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Vendor Name Payable Number Post Date Description (Item) Account Number Amount BHT Engineering, Inc. INV MC25-114 12/17/2025 INV MC25-114 Job25600 Gen … 01-175-56000-0000-1 2,720.00 Vendor BHT Engineering, Inc - BHT Engineering, Inc. Total: 4,487.50 Vendor: Boot Barn - Boot Barn Inc.

Boot Barn Inc. FY25-26 Inv00548164 12/10/2025 FY25-26 Inv00548164 Pedro N…01-180-51800-0000-1 90.11 Boot Barn Inc. FY25-26 Inv00548164 12/10/2025 FY25-26 Inv00548164 Pedro N…20-200-51800-0000-1 90.12 Vendor Boot Barn - Boot Barn Inc. Total: 180.23
Vendor: the round up - Bramaloma Inc
Bramaloma Inc Inv. 0084053 12/17/2025 Inv. 0084053 - K9 Police Progr… 01-150-56000-0000-1 160.19 Vendor the round up - Bramaloma Inc Total: 160.19
Vendor: Brax Company, Inc. - Brax Company, Inc.

Brax Company, Inc. INV 62344 12/02/2025 INV 62344 Genie Hydrolic/Elec…30-500-56410-0000-1 766.40 Vendor Brax Company, Inc. - Brax Company, Inc. Total: 766.40 Vendor: BraxBro, Inc. - BraxBro, Inc.

BraxBro, Inc. INV 1691 12/02/2025 INV 1691 SCADA & PLC Engine…32-510-56000-0000-1 555.00 BraxBro, Inc. INV 1694 12/02/2025 INV 1680 Browning Well RO S… 32-510-56000-0000-1 1,000.00 Vendor BraxBro, Inc. - BraxBro, Inc. Total: 1,555.00
Vendor: Briana Solis - Briana Solis
Briana Solis INV0030050 05/27/2025 FY24-25 GEO Scholarship Com…01-105-57100-2502-1 1,100.00 Vendor Briana Solis - Briana Solis Total: 1,100.00
Vendor: BSK ASSOCIATES - BSK ASSOCIATES
BSK ASSOCIATES INVBI03185 WWTP BOD & TSS…11/25/2025 INVBI03185 WWTP BOD & TSS…30-500-58200-0000-1 280.00 BSK ASSOCIATES INVBI03468 WWTP BOD & TSS…11/25/2025 INVBI03468 WWTP BOD & TSS…30-500-58200-0000-1 150.00 BSK ASSOCIATES INVBI03723 WWTP BOD & TSS…11/25/2025 INVBI03723 WWTP BOD & TSS…30-500-58200-0000-1 229.34 BSK ASSOCIATES INV BI03754 12/02/2025 INV BI03754 Browning Arseni… 32-510-56000-0000-1 40.00 BSK ASSOCIATES INV BI03839 12/02/2025 INV BI03839 TCP by DWRL-12… 32-510-56000-0000-1 185.72 BSK ASSOCIATES INVBI03616 12/02/2025 INVBI03616 WWTP BOD & TSS…30-500-58200-0000-1 280.00 BSK ASSOCIATES INVBI03836 12/02/2025 INVBI03836 WWTP BOD & TSS…30-500-58200-0000-1 150.00 BSK ASSOCIATES INV BI04012 12/17/2025 INV BI04012 Arsenic Garzoli C… 32-510-56000-0000-1 47.50 BSK ASSOCIATES INV BI04013 12/17/2025 INV BI04013 Arsenic Browning…32-510-58200-0000-1 223.22 BSK ASSOCIATES INV BI04014 12/17/2025 INV BI04014 Arsenic Well 6 CA…32-510-56000-0000-1 47.50 BSK ASSOCIATES INV BI04019 12/17/2025 INV BI04019 EPA THMs and To…32-510-58200-0000-1 890.00 BSK ASSOCIATES INV BI04029 12/17/2025 INV BI04029 WWTP BOD TDS … 30-500-58200-0000-1 280.00 BSK ASSOCIATES INVBI03928 12/17/2025 INVBI03928 WWTP BOD & TSS…30-500-58200-0000-1 150.00 Vendor BSK ASSOCIATES - BSK ASSOCIATES Total: 2,953.28
Vendor: CALCLEAN - Cal Clean LLC
Cal Clean LLC INV 0000466 12/17/2025 INV 0000466 Cal Clean City Co…01-190-52200-0000-1 280.00 Cal Clean LLC INV 0000467 12/17/2025 INV 0000467 Cal Clean Animal…01-155-52200-0000-1 200.00 Cal Clean LLC INV 0000467 12/17/2025 INV 0000467 Cal Clean Animal…30-500-52200-0000-1 200.00 Cal Clean LLC INV 0000468 12/17/2025 INV 0000468 Cal Clean Service…01-190-52200-0000-1 920.00 Vendor CALCLEAN - Cal Clean LLC Total: 1,600.00
Vendor: Vulcan Materials Co - CalMat Co.

CalMat Co. INV 5068155 12/02/2025 INV 5068155 Sandbags Flood … 01-180-57400-0000-1 999.89 Vendor Vulcan Materials Co - CalMat Co. Total: 999.89
Vendor: Ceja's Glass - Carlos Ceja
Carlos Ceja INV 10021 12/17/2025 INV 10021 Hall Window Repair…01-185-56400-0000-1 1,145.00 Vendor Ceja's Glass - Carlos Ceja Total: 1,145.00
Vendor: RIV100-120 - Christopher A. Rivera
Christopher A. Rivera INV0031913 12/26/2025 Compliance with Settlement … 01-150-56100-0000-1 3,264.30 Vendor RIV100-120 - Christopher A. Rivera Total: 3,264.30 Vendor: Cintas - Cintas Corporation No.3
Cintas Corporation No.3 INV 4249139150 12/10/2025 INV 4249139150 PW Laundry … 01-180-51800-0000-1 210.68 Cintas Corporation No.3 INV 4249139150 12/10/2025 INV 4249139150 PW Laundry … 01-190-51800-0000-1 34.30 Cintas Corporation No.3 INV 4249139150 12/10/2025 INV 4249139150 PW Laundry … 20-200-51800-0000-1 59.07 Cintas Corporation No.3 INV 4249139150 12/10/2025 INV 4249139150 PW Laundry … 30-500-51800-0000-1 286.73 Cintas Corporation No.3 INV 4249139150 12/10/2025 INV 4249139150 PW Laundry … 32-510-51800-0000-1 286.73 Cintas Corporation No.3 INV 4249139150 12/10/2025 INV 4249139150 PW Laundry … 32-510-57400-0000-1 9.99 Cintas Corporation No.3 INV 4249885312 12/17/2025 INV 4249885312 PW Laundry … 01-180-51800-0000-1 188.21

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Vendor Name Payable Number Post Date Description (Item) Account Number Amount Cintas Corporation No.3 INV 4249885312 12/17/2025 INV 4249885312 PW Laundry … 01-190-51800-0000-1 30.60 Cintas Corporation No.3 INV 4249885312 12/17/2025 INV 4249885312 PW Laundry … 20-200-51800-0000-1 52.80 Cintas Corporation No.3 INV 4249885312 12/17/2025 INV 4249885312 PW Laundry … 30-500-51800-0000-1 256.06 Cintas Corporation No.3 INV 4249885312 12/17/2025 INV 4249885312 PW Laundry … 32-510-51800-0000-1 256.15 Cintas Corporation No.3 INV 4249885312 12/17/2025 INV 4249885312 PW Laundry … 32-510-57400-0000-1 8.96 Cintas Corporation No.3 INV 4250811141 12/17/2025 INV 4250811141 PW Laundry … 01-180-51800-0000-1 148.51 Cintas Corporation No.3 INV 4250811141 12/17/2025 INV 4250811141 PW Laundry … 01-190-51800-0000-1 140.70 Cintas Corporation No.3 INV 4250811141 12/17/2025 INV 4250811141 PW Laundry … 20-200-51800-0000-1 42.33 Cintas Corporation No.3 INV 4250811141 12/17/2025 INV 4250811141 PW Laundry … 30-500-51800-0000-1 78.63 Cintas Corporation No.3 INV 4250811141 12/17/2025 INV 4250811141 PW Laundry … 32-510-51800-0000-1 78.63 Cintas Corporation No.3 INV 4250811141 12/17/2025 INV 4250811141 PW Laundry … 32-510-57400-0000-1 127.07 Cintas Corporation No.3 INV 4251412084 12/17/2025 INV 4251412084 PW Laundry … 01-180-51800-0000-1 148.51 Cintas Corporation No.3 INV 4251412084 12/17/2025 INV 4251412084 PW Laundry … 01-190-51800-0000-1 34.30 Cintas Corporation No.3 INV 4251412084 12/17/2025 INV 4251412084 PW Laundry … 20-200-51800-0000-1 42.33 Cintas Corporation No.3 INV 4251412084 12/17/2025 INV 4251412084 PW Laundry … 30-500-51800-0000-1 62.64 Cintas Corporation No.3 INV 4251412084 12/17/2025 INV 4251412084 PW Laundry … 32-510-51800-0000-1 62.64 Cintas Corporation No.3 INV 4251412084 12/17/2025 INV 4251412084 PW Laundry … 32-510-57400-0000-1 127.08 Cintas Corporation No.3 Inv. 5306404807 12/17/2025 Inv. 5306404807 - AED PD 01-150-56000-0000-1 142.45 Vendor Cintas - Cintas Corporation No.3 Total: 2,916.10 Vendor: MCF Petty Cash - City of McFarland - Petty Cash City of McFarland - Petty Cash INV0031822 12/17/2025 Petty Cash Request for PD Gr… 01-105-57100-0000-1 300.00 City of McFarland - Petty Cash INV0031824 12/17/2025 Petty Cash Request - Roan De… 01-105-57100-2322-1 150.00 City of McFarland - Petty Cash INV0031834 12/17/2025 12/04/2025 Petty Cash Reque… 01-150-52000-0000-1 35.00 City of McFarland - Petty Cash INV0031835 12/17/2025 12/04/2025 Petty Cash Reque… 01-150-52000-0000-1 35.00 City of McFarland - Petty Cash Petty Cash Request - Roan De… 12/17/2025 Petty Cash Request - Roan De… 01-105-57100-0000-1 170.00 Vendor MCF Petty Cash - City of McFarland - Petty Cash Total: 690.00 Vendor: CITY OF SHAFTER - CITY OF SHAFTER
CITY OF SHAFTER INV0031708 12/02/2025 KC Fire Services Reimbursment…01-130-52700-0000-1 80.50 Vendor CITY OF SHAFTER - CITY OF SHAFTER Total: 80.50
Vendor: Clark Pest Control - Clark Pest Control of Stockton INC Clark Pest Control of Stockton …INV #38183049 12/04/2025 INV #38183049 Monthly servi… 01-155-52200-0000-1 150.00 Clark Pest Control of Stockton …INV #38390111 12/04/2025 INV #38390111 Monthly servi… 01-155-52200-0000-1 150.00 Clark Pest Control of Stockton …INV #38570894 12/04/2025 INV #38570894 Monthly servi… 01-155-52200-0000-1 150.00 Vendor Clark Pest Control - Clark Pest Control of Stockton INC Total: 450.00 Vendor: CLA - CLIFTONLARSONALLEN LLP
CLIFTONLARSONALLEN LLP INV L251779752 12/26/2025 INV L251779752 2024/2025 A… 01-130-56050-0000-1 2,600.00 CLIFTONLARSONALLEN LLP INV L251779752 12/26/2025 INV L251779752 2024/2025 A… 30-500-56050-0000-1 2,600.00 CLIFTONLARSONALLEN LLP INV L251779752 12/26/2025 INV L251779752 2024/2025 A… 31-505-56050-0000-1 1,200.00 CLIFTONLARSONALLEN LLP INV L251779752 12/26/2025 INV L251779752 2024/2025 A… 32-510-56050-0000-1 2,700.00 CLIFTONLARSONALLEN LLP INV L251779752 12/26/2025 INV L251779752 2024/2025 A… 34-520-56050-0000-1 900.00 Vendor CLA - CLIFTONLARSONALLEN LLP Total: 10,000.00
Vendor: Core & Main LP - Core & Main LP
Core & Main LP INV X927477 12/02/2025 INV X927477 Water Dept. Sup…32-510-57400-0000-1 74.59 Core & Main LP INV 0023685 12/17/2025 INV 0023685 Water Dept. Wa… 32-510-57400-0000-1 997.57 Core & Main LP INV Y084562 12/17/2025 INV Y084562 Water Dept. Me… 32-510-57400-0000-1 473.60 Core & Main LP INV0024090 12/17/2025 INV0024090 pH Buffer Solution 32-510-57400-0000-1 663.21 Core & Main LP INV Y193659 12/28/2025 INV Y193659 Water Dept Supp…32-510-57400-0000-1 1,599.28 Vendor Core & Main LP - Core & Main LP Total: 3,808.25
Vendor: Cornerstone Engineer - Cornerstone Engineering Inc.

Cornerstone Engineering Inc. INV #44405 12/17/2025 INV #44405 -Laserfiche Recor… 01-111-52930-2602-1 613.75 Cornerstone Engineering Inc. INV #44452 12/17/2025 INV #44452 -Laserfiche Recor… 01-111-52930-2602-1 4,091.85 Vendor Cornerstone Engineer - Cornerstone Engineering Inc. Total: 4,705.60 Vendor: KCPW - County of Kern Public Works
County of Kern Public Works Ticket 92021645 12/02/2025 Ticket 92021645 Green Waste…20-200-52200-0000-1 211.84 County of Kern Public Works INV 52718 12/10/2025 INV 52718-IN Municipal Waste 01-180-52200-0000-1 799.68 Vendor KCPW - County of Kern Public Works Total: 1,011.52

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Vendor Name Payable Number Post Date Description (Item) Account Number Amount Vendor: CSG Consultants, Inc - CSG Consultants, Inc.

CSG Consultants, Inc. INV #B251654 12/28/2025 INV #B251654 Plan Review 12… 01-160-41550-0000-1 71.00 Vendor CSG Consultants, Inc - CSG Consultants, Inc. Total: 71.00 Vendor: CSJVRMA - CSJVRMA
CSJVRMA INV L251779752 12/26/2025 3rd Quarter Workers' Compen…01-105-50600-0000-1 120.77 CSJVRMA INV L251779752 12/26/2025 3rd Quarter Liability Program … 01-105-54400-0000-1 98.86 CSJVRMA INV L251779752 12/26/2025 3rd Quarter Workers' Compen…01-110-50600-0000-1 251.61 CSJVRMA INV L251779752 12/26/2025 3rd Quarter Liability Program … 01-110-54400-0000-1 202.11 CSJVRMA INV L251779752 12/26/2025 3rd Quarter Workers' Compen…01-111-50600-0000-1 281.81 CSJVRMA INV L251779752 12/26/2025 3rd Quarter Liability Program … 01-111-54400-0000-1 224.74 CSJVRMA INV L251779752 12/26/2025 3rd Quarter Workers' Compen…01-112-50600-0000-1 261.68 CSJVRMA INV L251779752 12/26/2025 3rd Quarter Liability Program … 01-112-54400-0000-1 207.57 CSJVRMA INV L251779752 12/26/2025 3rd Quarter Workers' Compen…01-113-50600-0000-1 624.00 CSJVRMA INV L251779752 12/26/2025 3rd Quarter Liability Program … 01-113-54400-0000-1 499.96 CSJVRMA INV L251779752 12/26/2025 3rd Quarter Workers' Compen…01-115-50600-0000-1 1,207.74 CSJVRMA INV L251779752 12/26/2025 3rd Quarter Liability Program … 01-115-54400-0000-1 958.54 CSJVRMA INV L251779752 12/26/2025 3rd Quarter Workers' Compen…01-140-50600-0000-1 1,872.00 CSJVRMA INV L251779752 12/26/2025 3rd Quarter Liability Program … 01-140-54400-0000-1 1,494.44 CSJVRMA INV L251779752 12/26/2025 3rd Quarter Liability Program … 01-145-54400-0000-1 292.09 CSJVRMA INV L251779752 12/26/2025 3rd Quarter Workers' Compen…01-150-50600-0000-1 48,309.60 CSJVRMA INV L251779752 12/26/2025 3rd Quarter Liability Program … 01-150-54400-0000-1 38,477.42 CSJVRMA INV L251779752 12/26/2025 3rd Quarter Workers' Compen…01-155-50600-0000-1 1,650.58 CSJVRMA INV L251779752 12/26/2025 3rd Quarter Liability Program … 01-155-54400-0000-1 1,316.36 CSJVRMA INV L251779752 12/26/2025 3rd Quarter Workers' Compen…01-160-50600-0000-1 1,439.22 CSJVRMA INV L251779752 12/26/2025 3rd Quarter Liability Program … 01-160-54400-0000-1 1,145.01 CSJVRMA INV L251779752 12/26/2025 3rd Quarter Workers' Compen…01-165-50600-0000-1 1,469.42 CSJVRMA INV L251779752 12/26/2025 3rd Quarter Liability Program … 01-165-54400-0000-1 1,162.95 CSJVRMA INV L251779752 12/26/2025 3rd Quarter Workers' Compen…01-175-50600-0000-1 1,489.55 CSJVRMA INV L251779752 12/26/2025 3rd Quarter Liability Program … 01-175-54400-0000-1 1,183.73 CSJVRMA INV L251779752 12/26/2025 3rd Quarter Workers' Compen…01-180-50600-0000-1 7,699.34 CSJVRMA INV L251779752 12/26/2025 3rd Quarter Liability Program … 01-180-54400-0000-1 6,129.19 CSJVRMA INV L251779752 12/26/2025 3rd Quarter Workers' Compen…01-190-50600-0000-1 1,308.38 CSJVRMA INV L251779752 12/26/2025 3rd Quarter Liability Program … 01-190-54400-0000-1 1,045.27 CSJVRMA INV L251779752 12/26/2025 3rd Quarter Workers' Compen…20-200-50600-0000-1 1,932.38 CSJVRMA INV L251779752 12/26/2025 3rd Quarter Liability Program … 20-200-54400-0000-1 1,540.78 CSJVRMA INV L251779752 12/26/2025 3rd Quarter Workers' Compen…30-500-50600-0000-1 12,651.08 CSJVRMA INV L251779752 12/26/2025 3rd Quarter Liability Program … 30-500-54400-0000-1 10,079.75 CSJVRMA INV L251779752 12/26/2025 3rd Quarter Workers' Compen…31-505-50600-0000-1 2,053.16 CSJVRMA INV L251779752 12/26/2025 3rd Quarter Liability Program … 31-505-54400-0000-1 1,633.51 CSJVRMA INV L251779752 12/26/2025 3rd Quarter Workers' Compen…32-510-50600-0000-1 14,190.94 CSJVRMA INV L251779752 12/26/2025 3rd Quarter Liability Program … 32-510-54400-0000-1 11,299.51 CSJVRMA INV L251779752 12/26/2025 3rd Quarter Workers' Compen…34-520-50600-0000-1 1,831.74 CSJVRMA INV L251779752 12/26/2025 3rd Quarter Liability Program … 34-520-54400-0000-1 1,460.21 Vendor CSJVRMA - CSJVRMA Total: 181,097.00
Vendor: Data Ticket, Inc - Data Ticket, Inc
Data Ticket, Inc INV #187328 12/29/2025 INV #187328 November bill an…01-155-53200-0000-1 100.00 Data Ticket, Inc INV #112025 12/29/2025 INV #112025 November bill c… 01-165-53200-0000-1 100.00 Vendor Data Ticket, Inc - Data Ticket, Inc Total: 200.00 Vendor: David lopez soto - David Lopez Soto
David Lopez Soto INV0031823 12/17/2025 Planning Commission Stipend… 01-140-52200-0000-1 100.00 Vendor David lopez soto - David Lopez Soto Total: 100.00 Vendor: De Lage Landen - De Lage Landen Financial Services Inc De Lage Landen Financial Serv… Inv. 593479222 12/10/2025 Inv. 593479222 Late Fee 01-150-52200-0000-1 4.00 De Lage Landen Financial Serv… Inv. 593479222 12/10/2025 Inv. 593479222 12/07/2025 5… 01-150-52200-0000-1 139.64 De Lage Landen Financial Serv… Inv. 593479695 12/10/2025 Inv. 593479695 Late Fee 01-150-52200-0000-1 4.00 De Lage Landen Financial Serv… Inv. 593479695 12/10/2025 Inv. 593479695 12/07/2025 5… 01-150-52200-0000-1 113.66 De Lage Landen Financial Serv… INV0031799 12/11/2025 Inv. 593543855 12/07/2025 5… 01-140-52200-0000-1 64.41 De Lage Landen Financial Serv… INV0031799 12/11/2025 Inv. 593543855 12/07/2025 5… 01-180-56000-0000-1 64.41

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Vendor Name Payable Number Post Date Description (Item) Account Number Amount De Lage Landen Financial Serv… Inv. 593479929 12/17/2025 Inv. 593479929 12/07/2025 5… 01-130-52200-0000-1 127.89 Vendor De Lage Landen - De Lage Landen Financial Services Inc Total: 518.01 Vendor: Dee Jaspar - Dee Jaspar & Associates, Inc
Dee Jaspar & Associates, Inc INV 25-01134 12/17/2025 INV 25-01134 General Fund P… 32-510-56000-0000-1 2,370.90 Dee Jaspar & Associates, Inc INV 25-01135 12/17/2025 INV 25-01135 Elmo Well Proje…32-510-52910-2532-1 4,112.87 Vendor Dee Jaspar - Dee Jaspar & Associates, Inc Total: 6,483.77 Vendor: Delano Veterinary - Delano Veterinary
Delano Veterinary INV #28213 12/04/2025 INV #28213 Vet visit stray 12/…01-155-51150-0000-1 13.75 Delano Veterinary INV #27940 12/04/2025 INV #27940 Vet visit Bently,Gi… 01-155-51150-0000-1 108.28 Delano Veterinary INV #27994 12/04/2025 INV #27994 Vet visit for Daisy …01-155-51150-0000-1 58.75 Delano Veterinary INV #2850 12/10/2025 INV #28504 Vet visit Suerte 12…01-155-51150-0000-1 191.38 Delano Veterinary INV #28516 12/10/2025 INV #28516 Vet visit Willow 1… 01-155-51150-0000-1 25.58 Delano Veterinary INV #28536 12/10/2025 INV #28536 Vet visit for stray … 01-155-51150-0000-1 89.09 Delano Veterinary INV #28608 12/10/2025 INV #28608 Vet visit Bacchus … 01-155-51150-0000-1 255.17 Delano Veterinary INV #28767 12/26/2025 INV #28767 Vet visit 12/13/25 01-155-51150-0000-1 303.37 Delano Veterinary INV #29118 12/26/2025 INV #29118 Vet visit stray cat … 01-155-51150-0000-1 86.31 Vendor Delano Veterinary - Delano Veterinary Total: 1,131.68 Vendor: Dewberry Architects - Dewberry Architects Inc.

Dewberry Architects Inc. INV 82403699 12/02/2025 INV 82403699 PD Station Desi… 25-000-52910-2504-1 65,339.15 Dewberry Architects Inc. INV 82403866 12/28/2025 INV 82403866 PD Project Prof… 25-000-52910-2504-1 15,600.49 Vendor Dewberry Architects - Dewberry Architects Inc. Total: 80,939.64 Vendor: DOM Solar - DOM Solar Lessor LTD.

DOM Solar Lessor LTD. INV 39461926 12/17/2025 INV 39461926 Nov 2025 Mon… 32-510-58000-0000-1 3,470.81 Vendor DOM Solar - DOM Solar Lessor LTD. Total: 3,470.81 Vendor: EDD - EDD
EDD INV0031730 12/11/2025 State Income Tax Withholding 01-22200-0000-1 500.76 EDD INV0031730 12/11/2025 State Income Tax Withholding 20-22200-0000-1 9.29 EDD INV0031730 12/11/2025 State Income Tax Withholding 30-22200-0000-1 230.00 EDD INV0031730 12/11/2025 State Income Tax Withholding 31-22200-0000-1 183.98 EDD INV0031730 12/11/2025 State Income Tax Withholding 32-22200-0000-1 229.99 EDD INV0031730 12/11/2025 State Income Tax Withholding 34-22200-0000-1 9.29 EDD INV0031731 12/11/2025 SDI - State Disability Insurance 01-22200-0000-1 238.56 EDD INV0031731 12/11/2025 SDI - State Disability Insurance 20-22200-0000-1 3.18 EDD INV0031731 12/11/2025 SDI - State Disability Insurance 30-22200-0000-1 72.40 EDD INV0031731 12/11/2025 SDI - State Disability Insurance 31-22200-0000-1 45.92 EDD INV0031731 12/11/2025 SDI - State Disability Insurance 32-22200-0000-1 72.33 EDD INV0031731 12/11/2025 SDI - State Disability Insurance 34-22200-0000-1 3.18 EDD INV0031762 12/11/2025 State Income Tax Withholding 01-22200-0000-1 4,623.50 EDD INV0031763 12/11/2025 SDI - State Disability Insurance 01-22200-0000-1 1,124.07 EDD INV0031764 12/11/2025 State Unemployment Insuran… 01-22250-0000-1 100.50 EDD INV0031765 12/11/2025 Employment Training Tax 01-22275-0000-1 2.34 EDD INV0031769 12/11/2025 State Income Tax Withholding 01-22200-0000-1 5.43 EDD INV0031770 12/11/2025 SDI - State Disability Insurance 01-22200-0000-1 14.23 EDD INV0031770 12/11/2025 SDI - State Disability Insurance 30-22200-0000-1 3.78 EDD INV0031770 12/11/2025 SDI - State Disability Insurance 31-22200-0000-1 1.08 EDD INV0031770 12/11/2025 SDI - State Disability Insurance 32-22200-0000-1 3.79 EDD INV0031787 12/11/2025 State Income Tax Withholding 01-22200-0000-1 823.24 EDD INV0031787 12/11/2025 State Income Tax Withholding 20-22200-0000-1 47.82 EDD INV0031787 12/11/2025 State Income Tax Withholding 30-22200-0000-1 227.62 EDD INV0031787 12/11/2025 State Income Tax Withholding 31-22200-0000-1 49.21 EDD INV0031787 12/11/2025 State Income Tax Withholding 32-22200-0000-1 228.85 EDD INV0031787 12/11/2025 State Income Tax Withholding 34-22200-0000-1 69.90 EDD INV0031788 12/11/2025 SDI - State Disability Insurance 01-22200-0000-1 467.50 EDD INV0031788 12/11/2025 SDI - State Disability Insurance 20-22200-0000-1 39.01 EDD INV0031788 12/11/2025 SDI - State Disability Insurance 30-22200-0000-1 181.30 EDD INV0031788 12/11/2025 SDI - State Disability Insurance 31-22200-0000-1 37.61 EDD INV0031788 12/11/2025 SDI - State Disability Insurance 32-22200-0000-1 181.73 EDD INV0031788 12/11/2025 SDI - State Disability Insurance 34-22200-0000-1 26.21 EDD INV0031789 12/11/2025 State Unemployment Insuran… 30-22250-0000-1 51.84

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Vendor Name Payable Number Post Date Description (Item) Account Number Amount EDD INV0031789 12/11/2025 State Unemployment Insuran… 32-22250-0000-1 51.79 EDD INV0031790 12/11/2025 Employment Training Tax 30-22275-0000-1 1.22 EDD INV0031790 12/11/2025 Employment Training Tax 32-22275-0000-1 1.19 EDD INV0031845 12/24/2025 State Income Tax Withholding 01-22200-0000-1 497.99 EDD INV0031846 12/24/2025 SDI - State Disability Insurance 01-22200-0000-1 100.83 EDD INV0031846 12/24/2025 SDI - State Disability Insurance 30-22200-0000-1 6.38 EDD INV0031846 12/24/2025 SDI - State Disability Insurance 31-22200-0000-1 2.46 EDD INV0031846 12/24/2025 SDI - State Disability Insurance 32-22200-0000-1 6.37 EDD INV0031870 12/24/2025 State Income Tax Withholding 01-22200-0000-1 4,140.96 EDD INV0031871 12/24/2025 SDI - State Disability Insurance 01-22200-0000-1 1,061.10 EDD INV0031872 12/24/2025 State Unemployment Insuran… 01-22250-0000-1 43.96 EDD INV0031873 12/24/2025 Employment Training Tax 01-22275-0000-1 1.02 EDD INV0031887 12/24/2025 State Income Tax Withholding 01-22200-0000-1 494.77 EDD INV0031887 12/24/2025 State Income Tax Withholding 20-22200-0000-1 9.29 EDD INV0031887 12/24/2025 State Income Tax Withholding 30-22200-0000-1 236.05 EDD INV0031887 12/24/2025 State Income Tax Withholding 31-22200-0000-1 190.03 EDD INV0031887 12/24/2025 State Income Tax Withholding 32-22200-0000-1 236.08 EDD INV0031887 12/24/2025 State Income Tax Withholding 34-22200-0000-1 9.29 EDD INV0031888 12/24/2025 SDI - State Disability Insurance 01-22200-0000-1 234.59 EDD INV0031888 12/24/2025 SDI - State Disability Insurance 20-22200-0000-1 3.18 EDD INV0031888 12/24/2025 SDI - State Disability Insurance 30-22200-0000-1 73.11 EDD INV0031888 12/24/2025 SDI - State Disability Insurance 31-22200-0000-1 46.63 EDD INV0031888 12/24/2025 SDI - State Disability Insurance 32-22200-0000-1 73.07 EDD INV0031888 12/24/2025 SDI - State Disability Insurance 34-22200-0000-1 3.18 EDD INV0031906 12/24/2025 State Income Tax Withholding 01-22200-0000-1 992.79 EDD INV0031906 12/24/2025 State Income Tax Withholding 20-22200-0000-1 65.82 EDD INV0031906 12/24/2025 State Income Tax Withholding 30-22200-0000-1 242.12 EDD INV0031906 12/24/2025 State Income Tax Withholding 31-22200-0000-1 47.96 EDD INV0031906 12/24/2025 State Income Tax Withholding 32-22200-0000-1 243.16 EDD INV0031906 12/24/2025 State Income Tax Withholding 34-22200-0000-1 102.76 EDD INV0031907 12/24/2025 SDI - State Disability Insurance 01-22200-0000-1 499.52 EDD INV0031907 12/24/2025 SDI - State Disability Insurance 20-22200-0000-1 43.37 EDD INV0031907 12/24/2025 SDI - State Disability Insurance 30-22200-0000-1 193.47 EDD INV0031907 12/24/2025 SDI - State Disability Insurance 31-22200-0000-1 35.42 EDD INV0031907 12/24/2025 SDI - State Disability Insurance 32-22200-0000-1 193.87 EDD INV0031907 12/24/2025 SDI - State Disability Insurance 34-22200-0000-1 40.07 EDD INV0031908 12/24/2025 State Unemployment Insuran… 30-22250-0000-1 118.61 EDD INV0031908 12/24/2025 State Unemployment Insuran… 32-22250-0000-1 118.60 EDD INV0031908 12/24/2025 State Unemployment Insuran… 34-22250-0000-1 36.22 EDD INV0031909 12/24/2025 Employment Training Tax 30-22275-0000-1 2.76 EDD INV0031909 12/24/2025 Employment Training Tax 32-22275-0000-1 2.75 EDD INV0031909 12/24/2025 Employment Training Tax 34-22275-0000-1 0.84 Vendor EDD - EDD Total: 20,414.09
Vendor: Edison - Edison
Edison November 2025 12/17/2025 700539630040-401 W. Kern A…01-180-58100-0000-1 1,718.77 Edison November 2025 12/17/2025 700669486061-100 Industrial …01-180-58100-0000-1 2,352.43 Edison November 2025 12/17/2025 700091551977 City Hall-401 … 01-180-58100-0000-1 14.57 Edison November 2025 12/17/2025 700599695773-St. Light-Kern+…01-180-58100-0000-1 190.01 Edison November 2025 12/17/2025 700326486684-Sherwood Ave…01-180-58100-0000-1 92.78 Edison November 2025 12/17/2025 700671762228-201 Industrial …01-180-58100-0000-1 144.44 Edison November 2025 12/17/2025 700457158822-Discovery Park…01-180-58100-0000-1 787.13 Edison November 2025 12/17/2025 700494850594 Perkins/SN Ju… 30-500-58000-0000-1 63.71 Edison November 2025 12/17/2025 700468456995-Browning Rd.… 32-510-58000-0000-1 13,052.89 Vendor Edison - Edison Total: 18,416.73
Vendor: EFTPS - Electronic Federal Tax Payment System
Electronic Federal Tax Paymen…INV0031728 12/11/2025 Federal Income Tax Withholdi… 01-22050-0000-1 1,085.46 Electronic Federal Tax Paymen…INV0031728 12/11/2025 Federal Income Tax Withholdi… 20-22050-0000-1 20.07 Electronic Federal Tax Paymen…INV0031728 12/11/2025 Federal Income Tax Withholdi… 30-22050-0000-1 316.45 Electronic Federal Tax Paymen…INV0031728 12/11/2025 Federal Income Tax Withholdi… 31-22050-0000-1 256.22 Electronic Federal Tax Paymen…INV0031728 12/11/2025 Federal Income Tax Withholdi… 32-22050-0000-1 316.45

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Vendor Name Payable Number Post Date Description (Item) Account Number Amount Electronic Federal Tax Paymen…INV0031728 12/11/2025 Federal Income Tax Withholdi… 34-22050-0000-1 20.08 Electronic Federal Tax Paymen…INV0031729 12/11/2025 Social Security 01-22100-0000-1 2,237.70 Electronic Federal Tax Paymen…INV0031729 12/11/2025 Social Security 20-22100-0000-1 32.86 Electronic Federal Tax Paymen…INV0031729 12/11/2025 Social Security 30-22100-0000-1 520.78 Electronic Federal Tax Paymen…INV0031729 12/11/2025 Social Security 31-22100-0000-1 247.20 Electronic Federal Tax Paymen…INV0031729 12/11/2025 Social Security 32-22100-0000-1 520.70 Electronic Federal Tax Paymen…INV0031729 12/11/2025 Social Security 34-22100-0000-1 32.86 Electronic Federal Tax Paymen…INV0031732 12/11/2025 Medicare 01-22150-0000-1 576.50 Electronic Federal Tax Paymen…INV0031732 12/11/2025 Medicare 20-22150-0000-1 7.68 Electronic Federal Tax Paymen…INV0031732 12/11/2025 Medicare 30-22150-0000-1 174.92 Electronic Federal Tax Paymen…INV0031732 12/11/2025 Medicare 31-22150-0000-1 110.96 Electronic Federal Tax Paymen…INV0031732 12/11/2025 Medicare 32-22150-0000-1 174.84 Electronic Federal Tax Paymen…INV0031732 12/11/2025 Medicare 34-22150-0000-1 7.70 Electronic Federal Tax Paymen…INV0031760 12/11/2025 Federal Income Tax Withholdi… 01-22050-0000-1 10,195.41 Electronic Federal Tax Paymen…INV0031761 12/11/2025 Social Security 01-22100-0000-1 11,739.26 Electronic Federal Tax Paymen…INV0031766 12/11/2025 Medicare 01-22150-0000-1 2,745.50 Electronic Federal Tax Paymen…INV0031768 12/11/2025 Social Security 01-22100-0000-1 147.10 Electronic Federal Tax Paymen…INV0031768 12/11/2025 Social Security 30-22100-0000-1 39.06 Electronic Federal Tax Paymen…INV0031768 12/11/2025 Social Security 31-22100-0000-1 11.16 Electronic Federal Tax Paymen…INV0031768 12/11/2025 Social Security 32-22100-0000-1 39.08 Electronic Federal Tax Paymen…INV0031771 12/11/2025 Medicare 01-22150-0000-1 34.42 Electronic Federal Tax Paymen…INV0031771 12/11/2025 Medicare 30-22150-0000-1 9.12 Electronic Federal Tax Paymen…INV0031771 12/11/2025 Medicare 31-22150-0000-1 2.62 Electronic Federal Tax Paymen…INV0031771 12/11/2025 Medicare 32-22150-0000-1 9.12 Electronic Federal Tax Paymen…INV0031785 12/11/2025 Federal Income Tax Withholdi… 01-22050-0000-1 2,073.84 Electronic Federal Tax Paymen…INV0031785 12/11/2025 Federal Income Tax Withholdi… 20-22050-0000-1 145.12 Electronic Federal Tax Paymen…INV0031785 12/11/2025 Federal Income Tax Withholdi… 30-22050-0000-1 675.09 Electronic Federal Tax Paymen…INV0031785 12/11/2025 Federal Income Tax Withholdi… 31-22050-0000-1 91.75 Electronic Federal Tax Paymen…INV0031785 12/11/2025 Federal Income Tax Withholdi… 32-22050-0000-1 677.20 Electronic Federal Tax Paymen…INV0031785 12/11/2025 Federal Income Tax Withholdi… 34-22050-0000-1 106.74 Electronic Federal Tax Paymen…INV0031786 12/11/2025 Social Security 01-22100-0000-1 4,830.54 Electronic Federal Tax Paymen…INV0031786 12/11/2025 Social Security 20-22100-0000-1 403.36 Electronic Federal Tax Paymen…INV0031786 12/11/2025 Social Security 30-22100-0000-1 1,872.60 Electronic Federal Tax Paymen…INV0031786 12/11/2025 Social Security 31-22100-0000-1 388.42 Electronic Federal Tax Paymen…INV0031786 12/11/2025 Social Security 32-22100-0000-1 1,878.98 Electronic Federal Tax Paymen…INV0031786 12/11/2025 Social Security 34-22100-0000-1 270.80 Electronic Federal Tax Paymen…INV0031791 12/11/2025 Medicare 01-22150-0000-1 1,129.82 Electronic Federal Tax Paymen…INV0031791 12/11/2025 Medicare 20-22150-0000-1 94.24 Electronic Federal Tax Paymen…INV0031791 12/11/2025 Medicare 30-22150-0000-1 438.08 Electronic Federal Tax Paymen…INV0031791 12/11/2025 Medicare 31-22150-0000-1 90.90 Electronic Federal Tax Paymen…INV0031791 12/11/2025 Medicare 32-22150-0000-1 439.20 Electronic Federal Tax Paymen…INV0031791 12/11/2025 Medicare 34-22150-0000-1 63.34 Electronic Federal Tax Paymen…INV0031843 12/24/2025 Federal Income Tax Withholdi… 01-22050-0000-1 1,236.48 Electronic Federal Tax Paymen…INV0031844 12/24/2025 Social Security 01-22100-0000-1 1,041.94 Electronic Federal Tax Paymen…INV0031844 12/24/2025 Social Security 30-22100-0000-1 65.88 Electronic Federal Tax Paymen…INV0031844 12/24/2025 Social Security 31-22100-0000-1 25.40 Electronic Federal Tax Paymen…INV0031844 12/24/2025 Social Security 32-22100-0000-1 65.80 Electronic Federal Tax Paymen…INV0031847 12/24/2025 Medicare 01-22150-0000-1 243.68 Electronic Federal Tax Paymen…INV0031847 12/24/2025 Medicare 30-22150-0000-1 15.40 Electronic Federal Tax Paymen…INV0031847 12/24/2025 Medicare 31-22150-0000-1 5.94 Electronic Federal Tax Paymen…INV0031847 12/24/2025 Medicare 32-22150-0000-1 15.42 Electronic Federal Tax Paymen…INV0031868 12/24/2025 Federal Income Tax Withholdi… 01-22050-0000-1 7,861.74 Electronic Federal Tax Paymen…INV0031869 12/24/2025 Social Security 01-22100-0000-1 10,964.54 Electronic Federal Tax Paymen…INV0031874 12/24/2025 Medicare 01-22150-0000-1 2,564.30 Electronic Federal Tax Paymen…INV0031885 12/24/2025 Federal Income Tax Withholdi… 01-22050-0000-1 1,077.82 Electronic Federal Tax Paymen…INV0031885 12/24/2025 Federal Income Tax Withholdi… 20-22050-0000-1 20.07 Electronic Federal Tax Paymen…INV0031885 12/24/2025 Federal Income Tax Withholdi… 30-22050-0000-1 316.45 Electronic Federal Tax Paymen…INV0031885 12/24/2025 Federal Income Tax Withholdi… 31-22050-0000-1 256.23 Electronic Federal Tax Paymen…INV0031885 12/24/2025 Federal Income Tax Withholdi… 32-22050-0000-1 316.45 Electronic Federal Tax Paymen…INV0031885 12/24/2025 Federal Income Tax Withholdi… 34-22050-0000-1 20.06

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Vendor Name Payable Number Post Date Description (Item) Account Number Amount Electronic Federal Tax Paymen…INV0031886 12/24/2025 Social Security 01-22100-0000-1 2,196.86 Electronic Federal Tax Paymen…INV0031886 12/24/2025 Social Security 20-22100-0000-1 32.86 Electronic Federal Tax Paymen…INV0031886 12/24/2025 Social Security 30-22100-0000-1 528.12 Electronic Federal Tax Paymen…INV0031886 12/24/2025 Social Security 31-22100-0000-1 254.54 Electronic Federal Tax Paymen…INV0031886 12/24/2025 Social Security 32-22100-0000-1 528.10 Electronic Federal Tax Paymen…INV0031886 12/24/2025 Social Security 34-22100-0000-1 32.86 Electronic Federal Tax Paymen…INV0031889 12/24/2025 Medicare 01-22150-0000-1 566.92 Electronic Federal Tax Paymen…INV0031889 12/24/2025 Medicare 20-22150-0000-1 7.68 Electronic Federal Tax Paymen…INV0031889 12/24/2025 Medicare 30-22150-0000-1 176.66 Electronic Federal Tax Paymen…INV0031889 12/24/2025 Medicare 31-22150-0000-1 112.68 Electronic Federal Tax Paymen…INV0031889 12/24/2025 Medicare 32-22150-0000-1 176.64 Electronic Federal Tax Paymen…INV0031889 12/24/2025 Medicare 34-22150-0000-1 7.66 Electronic Federal Tax Paymen…INV0031904 12/24/2025 Federal Income Tax Withholdi… 01-22050-0000-1 2,495.34 Electronic Federal Tax Paymen…INV0031904 12/24/2025 Federal Income Tax Withholdi… 20-22050-0000-1 191.32 Electronic Federal Tax Paymen…INV0031904 12/24/2025 Federal Income Tax Withholdi… 30-22050-0000-1 604.06 Electronic Federal Tax Paymen…INV0031904 12/24/2025 Federal Income Tax Withholdi… 31-22050-0000-1 90.24 Electronic Federal Tax Paymen…INV0031904 12/24/2025 Federal Income Tax Withholdi… 32-22050-0000-1 606.08 Electronic Federal Tax Paymen…INV0031904 12/24/2025 Federal Income Tax Withholdi… 34-22050-0000-1 176.24 Electronic Federal Tax Paymen…INV0031905 12/24/2025 Social Security 01-22100-0000-1 5,161.02 Electronic Federal Tax Paymen…INV0031905 12/24/2025 Social Security 20-22100-0000-1 448.36 Electronic Federal Tax Paymen…INV0031905 12/24/2025 Social Security 30-22100-0000-1 1,998.50 Electronic Federal Tax Paymen…INV0031905 12/24/2025 Social Security 31-22100-0000-1 365.82 Electronic Federal Tax Paymen…INV0031905 12/24/2025 Social Security 32-22100-0000-1 2,004.76 Electronic Federal Tax Paymen…INV0031905 12/24/2025 Social Security 34-22100-0000-1 413.98 Electronic Federal Tax Paymen…INV0031910 12/24/2025 Medicare 01-22150-0000-1 1,207.08 Electronic Federal Tax Paymen…INV0031910 12/24/2025 Medicare 20-22150-0000-1 104.78 Electronic Federal Tax Paymen…INV0031910 12/24/2025 Medicare 30-22150-0000-1 467.38 Electronic Federal Tax Paymen…INV0031910 12/24/2025 Medicare 31-22150-0000-1 85.58 Electronic Federal Tax Paymen…INV0031910 12/24/2025 Medicare 32-22150-0000-1 468.82 Electronic Federal Tax Paymen…INV0031910 12/24/2025 Medicare 34-22150-0000-1 96.82 Vendor EFTPS - Electronic Federal Tax Payment System Total: 95,022.66 Vendor: EDIS - Employer Driven Insurance Services Inc
Employer Driven Insurance Se… INV0031816 12/01/2025 MBI EDIS 12/01/2025 Check 7… 01-150-50500-0000-1 366.02 Employer Driven Insurance Se… INV0031818 12/01/2025 MBI EDIS 12/01/2025 Bank Dr… 01-115-50500-0000-1 18.00 Employer Driven Insurance Se… INV0031818 12/01/2025 MBI EDIS 12/01/2025 Bank Dr… 30-500-50500-0000-1 54.00 Employer Driven Insurance Se… INV0031818 12/01/2025 MBI EDIS 12/01/2025 Bank Dr… 31-505-50500-0000-1 54.00 Employer Driven Insurance Se… INV0031818 12/01/2025 MBI EDIS 12/01/2025 Bank Dr… 32-510-50500-0000-1 54.00 Employer Driven Insurance Se… INV0031820 12/01/2025 MBI EDIS 12/01/2025 Bank Dr… 01-180-50500-0000-1 11.83 Employer Driven Insurance Se… INV0031820 12/01/2025 MBI EDIS 12/01/2025 Bank Dr… 01-180-50500-0000-1 12.00 Employer Driven Insurance Se… INV0031820 12/01/2025 MBI EDIS 12/01/2025 Bank Dr… 20-200-50500-0000-1 4.00 Employer Driven Insurance Se… INV0031820 12/01/2025 MBI EDIS 12/01/2025 Bank Dr… 20-200-50500-0000-1 11.82 Employer Driven Insurance Se… INV0031820 12/01/2025 MBI EDIS 12/01/2025 Bank Dr… 30-500-50500-0000-1 24.00 Employer Driven Insurance Se… INV0031820 12/01/2025 MBI EDIS 12/01/2025 Bank Dr… 31-505-50500-0000-1 12.00 Employer Driven Insurance Se… INV0031820 12/01/2025 MBI EDIS 12/01/2025 Bank Dr… 32-510-50500-0000-1 24.00 Employer Driven Insurance Se… INV0031820 12/01/2025 MBI EDIS 12/01/2025 Bank Dr… 34-520-50500-0000-1 4.00 Employer Driven Insurance Se… INV0031817 12/02/2025 MBI EDIS 12/02/2025 Bank Dr… 01-115-50500-0000-1 6.45 Employer Driven Insurance Se… INV0031817 12/02/2025 MBI EDIS 12/02/2025 Bank Dr… 01-150-50500-0000-1 193.95 Employer Driven Insurance Se… INV0031817 12/02/2025 MBI EDIS 12/02/2025 Bank Dr… 30-500-50500-0000-1 6.45 Employer Driven Insurance Se… INV0031817 12/02/2025 MBI EDIS 12/02/2025 Bank Dr… 31-505-50500-0000-1 2.15 Employer Driven Insurance Se… INV0031817 12/02/2025 MBI EDIS 12/02/2025 Bank Dr… 32-510-50500-0000-1 6.45 Employer Driven Insurance Se… INV0031819 12/04/2025 MBI EDIS 12/01/2025 Check 7… 01-150-50500-0000-1 160.34 Vendor EDIS - Employer Driven Insurance Services Inc Total: 1,025.46 Vendor: erika de la cruz - Erika De La Cruz
Erika De La Cruz INV0031825 12/17/2025 Reimbursement-Costco-Erika … 01-105-57100-0000-1 130.79 Erika De La Cruz INV0031917 Costco Reimburs… 12/28/2025 Reimbursement-Costco-Erika … 01-111-52950-0000-0 1,190.70 Vendor erika de la cruz - Erika De La Cruz Total: 1,321.49 Vendor: Ferguson Enterprises - Ferguson Enterprises
Ferguson Enterprises INV 0048581 12/02/2025 INV 0048581 Animal Cntrl Shel…01-155-52910-2608-1 347.77

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Vendor Name Payable Number Post Date Description (Item) Account Number Amount Ferguson Enterprises INV 0048977 12/10/2025 INV 0048977 Animal Cntrl Shel…01-155-52910-2608-1 211.24 Vendor Ferguson Enterprises - Ferguson Enterprises Total: 559.01 Vendor: ultrex managemen - Flex Print Intermediate LLC
Flex Print Intermediate LLC Inv. 4519330 12/10/2025 Inv. 4519330-CAL CN35796-01…01-150-52200-0000-1 51.21 Flex Print Intermediate LLC Inv. 4525381 12/17/2025 Inv. 4525381-CAL CN37906-01…01-140-52200-0000-1 9.48 Flex Print Intermediate LLC Inv. 4525381 12/17/2025 Inv. 4525381-CAL CN37906-01…01-180-52200-0000-1 9.48 Flex Print Intermediate LLC Inv. 4533003 12/17/2025 Inv. 4533003-CAL CN33785-01…01-130-52200-0000-1 347.02 Flex Print Intermediate LLC Inv. 4534019 12/17/2025 Inv. 4534019-CAL CN29305-01…01-150-52200-0000-1 219.90 Vendor ultrex managemen - Flex Print Intermediate LLC Total: 637.09 Vendor: Frontier - Frontier California Inc.

Frontier California Inc. Nov. 25 53019821940713045 12/02/2025 Frontier Nov. 25 5301982194… 32-510-57800-0000-1 43.19 Frontier California Inc. Frontier Dec. 25 6617923437… 12/26/2025 Frontier Nov. 25 6617923437… 30-500-57800-0000-1 116.10 Vendor Frontier - Frontier California Inc. Total: 159.29 Vendor: Gabriela Bravo - Gabriela Bravo
Gabriela Bravo Inv00220 12/17/2025 Inv00220 Gabriela Bravo-Inter…01-105-52200-0000-1 450.00 Vendor Gabriela Bravo - Gabriela Bravo Total: 450.00
Vendor: gotocom - GoTo Communications Inc
GoTo Communications Inc IN7104484255 12/03/2025 IN7104484255 GoTo Monthly… 01-110-57800-0000-1 48.13 GoTo Communications Inc IN7104484255 12/03/2025 IN7104484255 GoTo Monthly… 01-111-57800-0000-1 9.06 GoTo Communications Inc IN7104484255 12/03/2025 IN7104484255 GoTo Monthly… 01-112-57800-0000-1 5.66 GoTo Communications Inc IN7104484255 12/03/2025 IN7104484255 GoTo Monthly… 01-113-57800-0000-1 22.64 GoTo Communications Inc IN7104484255 12/03/2025 IN7104484255 GoTo Monthly… 01-115-57800-0000-1 25.48 GoTo Communications Inc IN7104484255 12/03/2025 IN7104484255 GoTo Monthly… 01-140-57800-0000-1 44.15 GoTo Communications Inc IN7104484255 12/03/2025 IN7104484255 GoTo Monthly… 01-145-57800-0000-1 9.06 GoTo Communications Inc IN7104484255 12/03/2025 IN7104484255 GoTo Monthly… 01-150-57800-0000-1 339.65 GoTo Communications Inc IN7104484255 12/03/2025 IN7104484255 GoTo Monthly… 01-155-57800-0000-1 24.90 GoTo Communications Inc IN7104484255 12/03/2025 IN7104484255 GoTo Monthly… 01-160-57800-0000-1 44.15 GoTo Communications Inc IN7104484255 12/03/2025 IN7104484255 GoTo Monthly… 01-165-57800-0000-1 11.32 GoTo Communications Inc IN7104484255 12/03/2025 IN7104484255 GoTo Monthly… 01-175-57800-0000-1 36.22 GoTo Communications Inc IN7104484255 12/03/2025 IN7104484255 GoTo Monthly… 01-180-57800-0000-1 18.12 GoTo Communications Inc IN7104484255 12/03/2025 IN7104484255 GoTo Monthly… 20-200-57800-0000-1 2.26 GoTo Communications Inc IN7104484255 12/03/2025 IN7104484255 GoTo Monthly… 30-500-57800-0000-1 153.18 GoTo Communications Inc IN7104484255 12/03/2025 IN7104484255 GoTo Monthly… 31-505-57800-0000-1 67.25 GoTo Communications Inc IN7104484255 12/03/2025 IN7104484255 GoTo Monthly… 32-510-57800-0000-1 132.80 GoTo Communications Inc IN7104484255 12/03/2025 IN7104484255 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 864336 12/02/2025 INV 864336 Street Dept. LLMD…20-200-57400-0000-1 177.47 Granite Auto Parts Inc INV 864426 12/02/2025 INV 864426 Streets Dept. Safe…20-200-57400-0000-1 30.29 Granite Auto Parts Inc INV 864604 12/02/2025 INV 864604 Chains for Sweep… 20-200-57400-0000-1 70.89 Granite Auto Parts Inc INV 864708 12/02/2025 INV 864708 Tractor 4x4 11/21…01-180-56410-0000-1 22.70 Granite Auto Parts Inc INV 864732 12/02/2025 INV 864732 Micfiber Terry 12… 34-520-57400-0000-1 16.77 Granite Auto Parts Inc Inv. 864810 12/10/2025 Inv. 864810 Building Repair &… 01-150-56400-0000-1 47.36 Vendor Granite Auto Parts I - Granite Auto Parts Inc Total: 365.48 Vendor: Gregs Petroleum - Gregs Petroleum
Gregs Petroleum INV 587595 12/02/2025 Fuel INV 587595 11/21/25 01-150-54000-0000-1 2,100.55 Gregs Petroleum CM-588196 12/10/2025 Fuel INV 588196 11/25/25 01-150-54000-0000-1 -389.39 Gregs Petroleum Fuel INV 588196 12/10/2025 Fuel INV 588196 11/25/25 01-150-54000-0000-1 389.39 Gregs Petroleum Fuel INV 589084 12/10/2025 Fuel INV 589084 11/28/25 01-150-54000-0000-1 818.68 Gregs Petroleum Fuel INV 591458 12/10/2025 Fuel INV 591458 12/05/25 01-150-54000-0000-1 345.25 Gregs Petroleum Inv 588196-A 12/10/2025 Fuel INV 588196 11/25/25 01-150-54000-0000-1 388.81 Gregs Petroleum Fuel INV 588195 12/17/2025 Fuel INV 588195 11/25/25 01-150-54000-0000-1 1,432.27 Gregs Petroleum Fuel INV 590343 12/17/2025 Fuel INV 590343 12/02/25 01-150-54000-0000-1 1,501.04 Gregs Petroleum Fuel INV 591921 12/17/2025 Fuel INV 591921 12/09/25 01-150-54000-0000-1 2,194.34 Gregs Petroleum Fuel INV 592982 12/17/2025 Fuel INV 592982 12/12/25 01-150-54000-0000-1 1,153.25 Gregs Petroleum Fuel INV 594080 12/26/2025 Fuel INV 594080 12/16/25 01-150-54000-0000-1 938.93 Vendor Gregs Petroleum - Gregs Petroleum Total: 10,873.12

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Expense Approval Report Payment Dates: 11/29/2025 - 1/1/2026 1/8/2026 8:39:01 AM Page 12 of 26
Vendor Name Payable Number Post Date Description (Item) Account Number Amount Vendor: Hodges - Hodges Law Group
Hodges Law Group INV 00655 12/26/2025 City Council Legal Service 01-130-56100-0000-1 1,092.00 Hodges Law Group INV 00655 12/26/2025 Finance Department Legal Ser… 01-130-56100-0000-1 1,530.50 Hodges Law Group INV 00655 12/26/2025 Administration Legal Service 01-130-56100-0000-1 2,035.50 Hodges Law Group INV 00655 12/26/2025 Community Development Lega…01-130-56100-0000-1 5,719.50 Vendor Hodges - Hodges Law Group Total: 10,377.50
Vendor: Home Depot - Home Depot
Home Depot INV 7900693 12/02/2025 INV 7900693 Street Dept. Sup… 01-180-56400-0000-1 88.55 Home Depot INV 7902028 12/02/2025 INV 7902028 Animal Cntrl Shel…01-155-52910-2608-1 658.12 Home Depot INV 4020613 12/17/2025 INV 4020613 Water Dept. Sup…32-510-57400-0000-1 40.89 Home Depot INV 7514606 12/17/2025 INV 7514606 LLMD Park Suppl…20-200-57400-0000-1 13.50 Home Depot INV 8903459-2 12/17/2025 INV 8903459-2 Water Dept. S… 32-510-57400-0000-1 -157.71 Home Depot INV 8903459-2 12/17/2025 INV 8903459 Water Dept. Su… 32-510-57400-0000-1 242.11 Home Depot Inv. 511010 12/17/2025 Inv. 511010 LED Lights 01-150-56400-0000-1 86.51 Home Depot INV0031837 12/17/2025 INV 3530589 Street Dept. Mai… 01-180-56410-0000-1 30.66 Home Depot INV 1902411 12/26/2025 INV 1902411 Christmas Tree L…01-105-48300-2322-1 233.98 Home Depot INV 1902431 12/26/2025 INV 1902431 Water Dept. Keys…32-510-57400-0000-1 37.14 Home Depot INV 1902476 12/26/2025 INV 1902476 Water Dept. Sup…32-510-57400-0000-1 118.84 Home Depot INV 2011305 12/26/2025 INV 2011305 Streets Dept. Su… 01-190-57400-0000-1 159.15 Home Depot INV 2903191 12/26/2025 INV 2903191 Christmas Treet L…01-105-48300-2322-1 45.18 Home Depot INV 2972950 12/26/2025 INV 2972950 Transit Operating…34-520-56600-0000-1 333.41 Home Depot INV 5902931 12/26/2025 INV 5902931 Supplies 12/2/25 01-190-57400-0000-1 25.30 Home Depot INV 5902932 12/26/2025 INV 5902932 Christmas Tree L…01-105-48300-2322-1 48.54 Home Depot INV 5902952 12/26/2025 INV 5902952 Christmas Tree L…01-105-48300-2322-1 151.42 Home Depot INV 6902809 12/26/2025 INV 6902809 Christmas Tree L…01-105-48300-2322-1 471.37 Home Depot INV 6902851 12/26/2025 INV 6902851 Water Dept. Br… 32-510-56410-0000-1 90.90 Home Depot INV 7903555 12/26/2025 INV 7903555 Water Dept. Nitr…32-510-56400-8270-1 238.67 Vendor Home Depot - Home Depot Total: 2,956.53
Vendor: INFOSEND, INC - INFOSEND, INC
INFOSEND, INC INV 299488 12/17/2025 INV 297520 Contract Services 30-500-52200-0000-1 519.47 INFOSEND, INC INV 299488 12/17/2025 INV 299488 Monthly Billing Pr… 30-500-55600-0000-1 1,412.85 INFOSEND, INC INV 299488 12/17/2025 INV 297520 Contract Services 31-505-52200-0000-1 519.47 INFOSEND, INC INV 299488 12/17/2025 INV 299488 Monthly Billing Pr… 31-505-55600-0000-1 1,412.85 INFOSEND, INC INV 299488 12/17/2025 INV 297520 Contract Services 32-510-52200-0000-1 521.02 INFOSEND, INC INV 299488 12/17/2025 INV 299488 Monthly Billing Pr… 32-510-55600-0000-1 1,417.10 Vendor INFOSEND, INC - INFOSEND, INC Total: 5,802.76
Vendor: Interwest Consulting - Interwest Consulting Group, Inc Interwest Consulting Group, I… INV #3015030 12/04/2025 INV #3015030 Plan review 117…01-160-41550-0000-1 180.00 Interwest Consulting Group, I… INV #3015038 12/10/2025 INV #3015038 Plan review 311…01-160-41550-0000-1 180.00 Interwest Consulting Group, I… INV #3020875 12/10/2025 INV #3020875 Plan review 712…01-160-41400-0000-1 180.00 Interwest Consulting Group, I… INV #3020889 12/10/2025 INV #3020889 Plan review She…01-160-41550-0000-1 390.00 Interwest Consulting Group, I… INV #3026010 12/10/2025 INV #3026010 Plan review 264…01-160-51400-0000-1 310.00 Interwest Consulting Group, I… INV #3026020 12/10/2025 INV #3026020 Plan review 11… 01-160-41550-0000-1 500.00 Interwest Consulting Group, I… INV #3036052 12/10/2025 INV #3036052 Plan review 333…01-160-41550-0000-1 180.00 Vendor Interwest Consulting - Interwest Consulting Group, Inc Total: 1,920.00 Vendor: Irrigation Concepts - Irrigation Concepts
Irrigation Concepts INV 50464 Blanco Park Leak S… 11/25/2025 INV 50464 Blanco Park Leak S… 20-200-57400-0000-1 84.49 Irrigation Concepts INV 50468 12/02/2025 INV 50468 Blanco Park Leak S… 20-200-57400-0000-1 5.46 Irrigation Concepts INV 5051 12/17/2025 INV 5051 Meter Swaps 12/10… 32-510-57400-0000-1 54.50 Irrigation Concepts INV 50532 12/17/2025 INV 50532 Browning Gasket 1… 32-510-56410-0000-1 63.98 Vendor Irrigation Concepts - Irrigation Concepts Total: 208.43 Vendor: Jenny Esparza - Jenny Esparza
Jenny Esparza INV0031836 12/17/2025 J.Esparza Mileage Reimburse… 01-115-52000-0000-1 19.60 Vendor Jenny Esparza - Jenny Esparza Total: 19.60
Vendor: LOP125 - Jessica Lopez
Jessica Lopez INV0031916 12/26/2025 Reimbursement: Costco/Dollar…01-150-55200-0000-1 79.42 Vendor LOP125 - Jessica Lopez Total: 79.42

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Expense Approval Report Payment Dates: 11/29/2025 - 1/1/2026 1/8/2026 8:39:01 AM Page 13 of 26
Vendor Name Payable Number Post Date Description (Item) Account Number Amount Vendor: GUE100 - Jesus Guerra
Jesus Guerra INV0031826 12/17/2025 Veteran's Hall Rental Deposit … 01-24000-0000-1 350.00 Vendor GUE100 - Jesus Guerra Total: 350.00
Vendor: Jim Burke - Jim Burke
Jim Burke Inv. 1637840 12/02/2025 Inv. 1637840 Unit 39 Switch 01-150-56600-0000-1 71.29 Jim Burke Inv. 30549 12/10/2025 Inv. 30549 Unit 39 Motor Asy … 01-150-56600-0000-1 140.15 Jim Burke Inv.788917 12/10/2025 Inv.788917 Unit 50 Engine Oil,…01-150-56600-0000-1 771.90 Vendor Jim Burke - Jim Burke Total: 983.34
Vendor: Jim White - Jim White
Jim White INV0031827 12/17/2025 Planning Commission Stipend-…01-140-52200-0000-1 100.00 Vendor Jim White - Jim White Total: 100.00
Vendor: John Hancock - John Hancock
John Hancock INV0031718 12/11/2025 401K - Employer 01-20800-0000-1 1,746.26 John Hancock INV0031718 12/11/2025 401K - Employer 20-20800-0000-1 26.50 John Hancock INV0031718 12/11/2025 401K - Employer 30-20800-0000-1 459.30 John Hancock INV0031718 12/11/2025 401K - Employer 31-20800-0000-1 379.80 John Hancock INV0031718 12/11/2025 401K - Employer 32-20800-0000-1 459.29 John Hancock INV0031718 12/11/2025 401K - Employer 34-20800-0000-1 26.50 John Hancock INV0031719 12/11/2025 401K - Employee 01-20800-0000-1 429.06 John Hancock INV0031719 12/11/2025 401K - Employee 20-20800-0000-1 5.30 John Hancock INV0031719 12/11/2025 401K - Employee 30-20800-0000-1 215.03 John Hancock INV0031719 12/11/2025 401K - Employee 31-20800-0000-1 199.13 John Hancock INV0031719 12/11/2025 401K - Employee 32-20800-0000-1 215.01 John Hancock INV0031719 12/11/2025 401K - Employee 34-20800-0000-1 5.30 John Hancock INV0031723 12/11/2025 401K Loan 2 01-20800-0000-1 2.98 John Hancock INV0031723 12/11/2025 401K Loan 2 30-20800-0000-1 4.46 John Hancock INV0031723 12/11/2025 401K Loan 2 32-20800-0000-1 4.47 John Hancock INV0031724 12/11/2025 401K Loan 3 01-20800-0000-1 26.71 John Hancock INV0031724 12/11/2025 401K Loan 3 30-20800-0000-1 40.06 John Hancock INV0031724 12/11/2025 401K Loan 3 32-20800-0000-1 40.06 John Hancock INV0031725 12/11/2025 401k Contribution 01-20800-0000-1 131.59 John Hancock INV0031725 12/11/2025 401k Contribution 30-20800-0000-1 197.39 John Hancock INV0031725 12/11/2025 401k Contribution 32-20800-0000-1 197.37 John Hancock INV0031733 12/11/2025 401K - Employer 01-20800-0000-1 4,354.60 John Hancock INV0031734 12/11/2025 401K - Employee 01-20800-0000-1 3,143.56 John Hancock INV0031741 12/11/2025 401K Loan 1 01-20800-0000-1 89.29 John Hancock INV0031742 12/11/2025 401K Loan 1 01-20800-0000-1 112.59 John Hancock INV0031743 12/11/2025 401K Loan 1 01-20800-0000-1 159.86 John Hancock INV0031744 12/11/2025 401K Loan 1 01-20800-0000-1 107.12 John Hancock INV0031745 12/11/2025 401k Contribution 01-20800-0000-1 347.28 John Hancock INV0031746 12/11/2025 401k Contribution 01-20800-0000-1 394.74 John Hancock INV0031747 12/11/2025 401k Contribution 01-20800-0000-1 184.70 John Hancock INV0031748 12/11/2025 401k Contribution 01-20800-0000-1 12.00 John Hancock INV0031749 12/11/2025 401k Contribution 01-20800-0000-1 312.31 John Hancock INV0031750 12/11/2025 401k Contribution 01-20800-0000-1 282.32 John Hancock INV0031751 12/11/2025 401k Contribution 01-20800-0000-1 675.00 John Hancock INV0031752 12/11/2025 401k Contribution 01-20800-0000-1 214.48 John Hancock INV0031753 12/11/2025 401k Contribution 01-20800-0000-1 290.30 John Hancock INV0031754 12/11/2025 401K Contribition 01-20800-0000-1 400.00 John Hancock INV0031755 12/11/2025 401K Contribition 01-20800-0000-1 400.00 John Hancock INV0031756 12/11/2025 401K Contribition 01-20800-0000-1 400.00 John Hancock INV0031757 12/11/2025 401K Contribition 01-20800-0000-1 400.00 John Hancock INV0031758 12/11/2025 401K Contribition 01-20800-0000-1 400.00 John Hancock INV0031767 12/11/2025 401K - Employer 01-20800-0000-1 119.30 John Hancock INV0031767 12/11/2025 401K - Employer 30-20800-0000-1 4.50 John Hancock INV0031767 12/11/2025 401K - Employer 32-20800-0000-1 4.50 John Hancock INV0031772 12/11/2025 401K - Employer 01-20800-0000-1 2,499.43 John Hancock INV0031772 12/11/2025 401K - Employer 20-20800-0000-1 139.43 John Hancock INV0031772 12/11/2025 401K - Employer 30-20800-0000-1 1,270.57

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Vendor Name Payable Number Post Date Description (Item) Account Number Amount John Hancock INV0031772 12/11/2025 401K - Employer 31-20800-0000-1 287.66 John Hancock INV0031772 12/11/2025 401K - Employer 32-20800-0000-1 1,275.39 John Hancock INV0031772 12/11/2025 401K - Employer 34-20800-0000-1 207.23 John Hancock INV0031773 12/11/2025 401K - Employee 01-20800-0000-1 554.76 John Hancock INV0031773 12/11/2025 401K - Employee 20-20800-0000-1 67.43 John Hancock INV0031773 12/11/2025 401K - Employee 30-20800-0000-1 383.26 John Hancock INV0031773 12/11/2025 401K - Employee 31-20800-0000-1 26.08 John Hancock INV0031773 12/11/2025 401K - Employee 32-20800-0000-1 383.15 John Hancock INV0031774 12/11/2025 401K - Employer 01-20800-0000-1 154.03 John Hancock INV0031774 12/11/2025 401K - Employer 20-20800-0000-1 51.33 John Hancock INV0031778 12/11/2025 401K Loan 2 01-20800-0000-1 36.05 John Hancock INV0031778 12/11/2025 401K Loan 2 20-20800-0000-1 12.01 John Hancock INV0031779 12/11/2025 401K Loan 4 01-20800-0000-1 112.50 John Hancock INV0031779 12/11/2025 401K Loan 4 20-20800-0000-1 37.50 John Hancock INV0031780 12/11/2025 401K Loan 4 01-20800-0000-1 39.49 John Hancock INV0031780 12/11/2025 401K Loan 4 20-20800-0000-1 13.16 John Hancock INV0031781 12/11/2025 401k Contribution 01-20800-0000-1 229.03 John Hancock INV0031781 12/11/2025 401k Contribution 20-20800-0000-1 76.33 John Hancock INV0031782 12/11/2025 401k Contribution 01-20800-0000-1 1,165.25 John Hancock INV0031783 12/11/2025 401k Contribution 01-20800-0000-1 197.17 John Hancock INV0031783 12/11/2025 401k Contribution 20-20800-0000-1 65.71 John Hancock INV0031784 12/11/2025 401k Contribution 01-20800-0000-1 251.21 John Hancock INV0031841 12/24/2025 401K - Employer 01-20800-0000-1 1.39 John Hancock INV0031841 12/24/2025 401K - Employer 30-20800-0000-1 4.15 John Hancock INV0031841 12/24/2025 401K - Employer 31-20800-0000-1 4.15 John Hancock INV0031841 12/24/2025 401K - Employer 32-20800-0000-1 4.14 John Hancock INV0031842 12/24/2025 401k Contribution 01-20800-0000-1 139.42 John Hancock INV0031848 12/24/2025 401K - Employer 01-20800-0000-1 4,389.64 John Hancock INV0031849 12/24/2025 401K - Employee 01-20800-0000-1 2,970.40 John Hancock INV0031856 12/24/2025 401K Loan 1 01-20800-0000-1 89.29 John Hancock INV0031857 12/24/2025 401K Loan 1 01-20800-0000-1 112.59 John Hancock INV0031858 12/24/2025 401K Loan 1 01-20800-0000-1 159.86 John Hancock INV0031859 12/24/2025 401K Loan 1 01-20800-0000-1 107.12 John Hancock INV0031860 12/24/2025 401k Contribution 01-20800-0000-1 347.28 John Hancock INV0031861 12/24/2025 401k Contribution 01-20800-0000-1 394.74 John Hancock INV0031862 12/24/2025 401k Contribution 01-20800-0000-1 312.31 John Hancock INV0031863 12/24/2025 401k Contribution 01-20800-0000-1 282.32 John Hancock INV0031864 12/24/2025 401k Contribution 01-20800-0000-1 741.50 John Hancock INV0031865 12/24/2025 401k Contribution 01-20800-0000-1 198.03 John Hancock INV0031866 12/24/2025 401k Contribution 01-20800-0000-1 290.30 John Hancock INV0031875 12/24/2025 401K - Employer 01-20800-0000-1 1,757.51 John Hancock INV0031875 12/24/2025 401K - Employer 20-20800-0000-1 26.50 John Hancock INV0031875 12/24/2025 401K - Employer 30-20800-0000-1 465.21 John Hancock INV0031875 12/24/2025 401K - Employer 31-20800-0000-1 385.71 John Hancock INV0031875 12/24/2025 401K - Employer 32-20800-0000-1 465.25 John Hancock INV0031875 12/24/2025 401K - Employer 34-20800-0000-1 26.50 John Hancock INV0031876 12/24/2025 401K - Employee 01-20800-0000-1 399.00 John Hancock INV0031876 12/24/2025 401K - Employee 20-20800-0000-1 5.30 John Hancock INV0031876 12/24/2025 401K - Employee 30-20800-0000-1 215.02 John Hancock INV0031876 12/24/2025 401K - Employee 31-20800-0000-1 199.12 John Hancock INV0031876 12/24/2025 401K - Employee 32-20800-0000-1 215.03 John Hancock INV0031876 12/24/2025 401K - Employee 34-20800-0000-1 5.30 John Hancock INV0031880 12/24/2025 401K Loan 2 01-20800-0000-1 2.98 John Hancock INV0031880 12/24/2025 401K Loan 2 30-20800-0000-1 4.47 John Hancock INV0031880 12/24/2025 401K Loan 2 32-20800-0000-1 4.46 John Hancock INV0031881 12/24/2025 401K Loan 3 01-20800-0000-1 26.71 John Hancock INV0031881 12/24/2025 401K Loan 3 30-20800-0000-1 40.06 John Hancock INV0031881 12/24/2025 401K Loan 3 32-20800-0000-1 40.06 John Hancock INV0031882 12/24/2025 401k Contribution 01-20800-0000-1 131.59 John Hancock INV0031882 12/24/2025 401k Contribution 30-20800-0000-1 197.38

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Vendor Name Payable Number Post Date Description (Item) Account Number Amount John Hancock INV0031882 12/24/2025 401k Contribution 32-20800-0000-1 197.38 John Hancock INV0031890 12/24/2025 401K - Employer 01-20800-0000-1 2,461.13 John Hancock INV0031890 12/24/2025 401K - Employer 20-20800-0000-1 139.54 John Hancock INV0031890 12/24/2025 401K - Employer 30-20800-0000-1 1,423.45 John Hancock INV0031890 12/24/2025 401K - Employer 31-20800-0000-1 277.14 John Hancock INV0031890 12/24/2025 401K - Employer 32-20800-0000-1 1,428.41 John Hancock INV0031890 12/24/2025 401K - Employer 34-20800-0000-1 294.71 John Hancock INV0031891 12/24/2025 401K - Employee 01-20800-0000-1 598.02 John Hancock INV0031891 12/24/2025 401K - Employee 20-20800-0000-1 69.08 John Hancock INV0031891 12/24/2025 401K - Employee 30-20800-0000-1 465.55 John Hancock INV0031891 12/24/2025 401K - Employee 31-20800-0000-1 27.61 John Hancock INV0031891 12/24/2025 401K - Employee 32-20800-0000-1 465.49 John Hancock INV0031892 12/24/2025 401K - Employer 01-20800-0000-1 154.02 John Hancock INV0031892 12/24/2025 401K - Employer 20-20800-0000-1 51.34 John Hancock INV0031896 12/24/2025 401K Loan 1 01-20800-0000-1 26.83 John Hancock INV0031896 12/24/2025 401K Loan 1 30-20800-0000-1 26.83 John Hancock INV0031896 12/24/2025 401K Loan 1 31-20800-0000-1 8.95 John Hancock INV0031896 12/24/2025 401K Loan 1 32-20800-0000-1 26.80 John Hancock INV0031897 12/24/2025 401K Loan 2 01-20800-0000-1 36.05 John Hancock INV0031897 12/24/2025 401K Loan 2 20-20800-0000-1 12.01 John Hancock INV0031898 12/24/2025 401K Loan 4 01-20800-0000-1 112.50 John Hancock INV0031898 12/24/2025 401K Loan 4 20-20800-0000-1 37.50 John Hancock INV0031899 12/24/2025 401K Loan 4 01-20800-0000-1 39.50 John Hancock INV0031899 12/24/2025 401K Loan 4 20-20800-0000-1 13.15 John Hancock INV0031900 12/24/2025 401k Contribution 01-20800-0000-1 229.04 John Hancock INV0031900 12/24/2025 401k Contribution 20-20800-0000-1 76.32 John Hancock INV0031901 12/24/2025 401k Contribution 01-20800-0000-1 1,165.25 John Hancock INV0031902 12/24/2025 401k Contribution 01-20800-0000-1 197.16 John Hancock INV0031902 12/24/2025 401k Contribution 20-20800-0000-1 65.72 John Hancock INV0031903 12/24/2025 401k Contribution 01-20800-0000-1 272.08 Vendor John Hancock - John Hancock Total: 52,715.53
Vendor: Jorge's Smog & Repai - Jorge's Smog & Repair
Jorge's Smog & Repair INV 022108 12/17/2025 INV 022108 Vehicle Maintena… 01-180-56600-0000-1 844.70 Jorge's Smog & Repair INV 022311 12/17/2025 INV 022311 A/C Service 01-180-56410-0000-1 621.07 Vendor Jorge's Smog & Repai - Jorge's Smog & Repair Total: 1,465.77 Vendor: Jose Hernandez - Jose L Hernandez
Jose L Hernandez INV0031829 12/17/2025 Planning Commission Stipend-…01-140-52200-0000-1 100.00 Vendor Jose Hernandez - Jose L Hernandez Total: 100.00
Vendor: J's Automotive - J's Automotive
J's Automotive INV 10127 12/10/2025 INV 10127 2015 Toyota Sienna…34-520-56600-0000-1 65.00 J's Automotive Inv. 10134 12/10/2025 Inv. 10134 Unit 51 Engine Cov… 01-150-56600-0000-1 45.00 J's Automotive Inv. 10136 12/10/2025 Inv. 10136 Unit 40 Battery Ins… 01-150-56600-0000-1 45.00 J's Automotive Inv. 10140 12/17/2025 Inv. 10140 Unit 53 Tire Change 01-150-56600-0000-1 15.00 Vendor J's Automotive - J's Automotive Total: 170.00
Vendor: Breanne Smith - Kern County Bees
Kern County Bees INV 2598 Bee Hive Removal .1…11/25/2025 INV 2598 Bee Hive Removal .1…01-190-52200-0000-1 525.00 Vendor Breanne Smith - Kern County Bees Total: 525.00
Vendor: Kern Data.Com - Kern Data.Com
Kern Data.Com INV #20260003 12/10/2025 INV #20260003 Yearly subscri… 01-140-53200-0000-1 431.34 Kern Data.Com INV #20260003 12/10/2025 INV #20260003 Yearly subscri… 01-160-53200-0000-1 400.00 Kern Data.Com INV #20260003 12/10/2025 INV #20260003 Yearly subscri… 01-165-53200-0000-1 431.33 Kern Data.Com INV #20260003 12/10/2025 INV #20260003 Yearly subscri… 01-175-53200-0000-1 431.33 Vendor Kern Data.Com - Kern Data.Com Total: 1,694.00
Vendor: Kern Machinery - Kern Machinery
Kern Machinery INV 103-1297229 12/17/2025 INV 103-1297229 JDC Blade 20-200-57400-0000-1 93.21 Vendor Kern Machinery - Kern Machinery Total: 93.21

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Expense Approval Report Payment Dates: 11/29/2025 - 1/1/2026 1/8/2026 8:39:01 AM Page 16 of 26
Vendor Name Payable Number Post Date Description (Item) Account Number Amount Vendor: KOEFRAN - Koefran Industries, Inc.

Koefran Industries, Inc. INV #0000690841 12/10/2025 INV #0000690841 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 INV0031699 12/02/2025 November 2025 WWTP & AC… 01-155-52200-0000-1 28.75 Laramy Water Inc INV0031699 12/02/2025 November 2025 WWTP & AC… 30-500-52200-0000-1 28.75 Vendor Culligan water condi - Laramy Water Inc Total: 57.50 Vendor: Leaf - LEAF Capital Funding LLC
LEAF Capital Funding LLC INV 19425059 12/02/2025 INV 19270452 Xerox C8155 M… 01-130-52200-0000-1 400.53 Vendor Leaf - LEAF Capital Funding LLC Total: 400.53
Vendor: Mcfarland POA - McFarland Police Officers Association McFarland Police Officers Ass… INV0031740 12/11/2025 Association Dues 01-20200-0000-1 900.00 McFarland Police Officers Ass… INV0031855 12/24/2025 Association Dues 01-20200-0000-1 900.00 Vendor Mcfarland POA - McFarland Police Officers Association Total: 1,800.00 Vendor: McFarland Tire - McFarland Tire
McFarland Tire INV 39195 12/02/2025 INV 39195 Streets Dept. New T…01-180-56440-0000-1 360.00 McFarland Tire INV #39244 12/04/2025 INV #39244 Flat repair 12/1/25 01-165-56600-0000-1 20.00 McFarland Tire INV 37565 12/04/2025 INV 37565 Patch 05/04/2025 01-180-56600-0000-1 20.00 McFarland Tire INV 37809 12/04/2025 INV 37809 DumpTrailer Waste…30-500-56600-0000-1 400.00 McFarland Tire INV 38005 12/04/2025 INV 38005 New Tire Titan HD … 01-180-56600-0000-1 330.00 Vendor McFarland Tire - McFarland Tire Total: 1,130.00
Vendor: Mireya Guitterez - Mireya Guitterez
Mireya Guitterez INV0031705 12/02/2025 Veteran's Hall Rental Deposit … 01-24000-0000-1 350.00 Vendor Mireya Guitterez - Mireya Guitterez Total: 350.00 Vendor: MP Environmental Ser - MP Environmental Services, Inc MP Environmental Services, Inc INV 25567042 Browning Well… 11/25/2025 INV 25567042 Browning Well… 32-510-56400-0000-1 398.96 Vendor MP Environmental Ser - MP Environmental Services, Inc Total: 398.96 Vendor: MALC - Mujeres Activas Lideres Comunitarias
Mujeres Activas Lideres Comu…INV0031830 12/17/2025 Mujeres Activas Refund Requ… 01-140-41400-0000-1 500.00 Vendor MALC - Mujeres Activas Lideres Comunitarias Total: 500.00 Vendor: MVP Sanitation - MVP Sanitation
MVP Sanitation INV 000098232 12/17/2025 INV 000098232 Porta Potty &… 01-180-53800-0000-1 255.00 Vendor MVP Sanitation - MVP Sanitation Total: 255.00
Vendor: NKSTHDF - NKSTHDF
NKSTHDF INV0031794 12/10/2025 Veteran's Hall Rental Deposit … 01-24000-0000-1 350.00 Vendor NKSTHDF - NKSTHDF Total: 350.00
Vendor: North Kern Water - North Kern Water Storage District North Kern Water Storage Dist…INV 16801 12/02/2025 INV 16801 Class 2 Base Service…30-500-53250-0000-1 27,549.28 Vendor North Kern Water - North Kern Water Storage District Total: 27,549.28 Vendor: Our Home Town, Inc - Our Home Town, Inc.

Our Home Town, Inc. INV0031821 12/02/2025 Our Hometown Inc. December…01-130-56000-0000-1 338.53 Vendor Our Home Town, Inc - Our Home Town, Inc. Total: 338.53 Vendor: Pace Analytical Serv - Pace Analytical Services, LLC Pace Analytical Services, LLC CMPYMT1840494 09/03/2025 INV2527B520694 Water Dept.…32-510-58200-0000-1 -323.00 Pace Analytical Services, LLC INV2527B526719 12/02/2025 INV2527B526719 Water Dept… 32-510-58200-0000-1 323.00 Pace Analytical Services, LLC INV2527B527025 12/02/2025 INV2527B527025 Water Dept… 32-510-58200-0000-1 278.00 Pace Analytical Services, LLC INV2527B527069 12/26/2025 INV2527B527069 Water Dept… 32-510-58200-0000-1 275.00 Pace Analytical Services, LLC INV2527B527070 12/26/2025 INV2527B527070 Water Dept… 32-510-58200-0000-1 275.00 Pace Analytical Services, LLC INV2527B527570 12/26/2025 INV2527B527570 Water Dept… 32-510-58200-0000-1 323.00 Pace Analytical Services, LLC INV2527B527812 12/26/2025 INV2527B527812 Water Dept… 32-510-58200-0000-1 323.00 Pace Analytical Services, LLC INV2527B528111 12/26/2025 INV2527B528111 Water Dept… 32-510-58200-0000-1 323.00 Vendor Pace Analytical Serv - Pace Analytical Services, LLC Total: 1,797.00 Vendor: PEAC - PEAC Solutions
PEAC Solutions INV 41240002 12/02/2025 INV 41240002 Printer/Scanner…01-130-52200-0000-1 633.47 Vendor PEAC - PEAC Solutions Total: 633.47

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Vendor Name Payable Number Post Date Description (Item) Account Number Amount Vendor: PG&E COMPANY - PG&E COMPANY
PG&E COMPANY INV0031713 12/04/2025 Account # 0469953204-2 06/… 01-180-58000-0000-1 12.57 PG&E COMPANY INV0031714 12/04/2025 Account # 0469953204-2 07/… 01-180-58000-0000-1 71.54 PG&E COMPANY INV0031715 12/04/2025 Account # 0469953204-2 08/… 01-180-58000-0000-1 71.55 PG&E COMPANY INV0031716 12/04/2025 Account # 0469953204-2 09/… 01-180-58000-0000-1 78.33 PG&E COMPANY INV0031717 12/04/2025 Account # 0469953204-2 10/… 01-180-58000-0000-1 65.43 PG&E COMPANY December 2025 12/17/2025 4022268837-2 600 Frontage Rd 01-180-58000-0000-1 220.60 PG&E COMPANY December 2025 12/17/2025 4453174177-3 413 Kern Ave. 01-180-58000-0000-1 962.38 PG&E COMPANY December 2025 12/17/2025 7576987527-1 689 Frontage R…01-180-58000-0000-1 217.06 PG&E COMPANY December 2025 12/17/2025 0891499733-6 400 3rd St 01-180-58000-0000-1 119.68 PG&E COMPANY December 2025 12/17/2025 0469953204-2 974 Frontage R…01-180-58000-0000-1 75.06 PG&E COMPANY December 2025 12/17/2025 2514556883-5 700 Ebell St-Irri…01-180-58000-0000-1 32.80 PG&E COMPANY December 2025 12/17/2025 0664171738-1 12646 Davis Rd. 01-180-58000-0000-1 27.66 PG&E COMPANY December 2025 12/17/2025 8694708837-2 974 Frontage Rd 01-180-58000-0000-1 409.47 PG&E COMPANY December 2025 12/17/2025 1601672325-2 PO Box 1488 01-180-58100-0000-1 297.73 PG&E COMPANY December 2025 12/17/2025 0741726506-8 PO Box 1488 01-180-58100-0000-1 544.59 PG&E COMPANY December 2025 12/17/2025 5568620890-5 705 Mast Ave. 01-180-58100-0000-1 10.38 PG&E COMPANY December 2025 12/17/2025 5629608181-5 PO Box 1488 01-180-58100-0000-1 29.40 PG&E COMPANY December 2025 12/17/2025 4483764300-4 Tract 6081 & 6… 01-180-58100-0000-1 54.11 PG&E COMPANY December 2025 12/17/2025 356448726-8 221 2nd St. 01-180-58100-0000-1 83.25 PG&E COMPANY December 2025 12/17/2025 2012021553-6 Tract 6416 Pha… 01-180-58100-0000-1 1,095.33 PG&E COMPANY December 2025 12/17/2025 3877090180-9 PO Box 1488 01-180-58100-0000-1 458.98 PG&E COMPANY December 2025 12/17/2025 7663752590-8 Eighth Street-S… 01-180-58100-0000-1 26.47 PG&E COMPANY December 2025 12/17/2025 4191871709-5 103 Sherwood …01-185-58000-0000-1 1,547.63 PG&E COMPANY December 2025 12/17/2025 7668473786-9 401 W. Kern A… 01-190-58000-0000-1 3,397.19 PG&E COMPANY December 2025 12/17/2025 0979037755-1 401 2nd St. 20-200-58100-0000-1 68.18 PG&E COMPANY December 2025 12/17/2025 7336692458-4 Robertson Ave.…20-200-58100-0000-1 1,519.83 PG&E COMPANY December 2025 12/17/2025 6372122228-7 Tract 6373-A 20-200-58100-0000-1 765.35 PG&E COMPANY December 2025 12/17/2025 0309941756-4 550 2nd St. 20-200-58100-0000-1 356.28 PG&E COMPANY December 2025 12/17/2025 3047362805-2 100 W. Kern A… 20-200-58100-0000-1 244.14 PG&E COMPANY December 2025 12/17/2025 5842445837-8 Hail Lane & Kal… 30-500-58000-0000-1 251.84 PG&E COMPANY December 2025 12/17/2025 9048125100-8 900 Garzoli Rd. 30-500-58000-0000-1 170.21 PG&E COMPANY December 2025 12/17/2025 0425382282-1 McFarland Ele… 32-510-58000-0000-1 144.49 PG&E COMPANY December 2025 12/17/2025 0843084856-7 778 Taylor Ave. 32-510-58000-0000-1 384.57 PG&E COMPANY December 2025 12/17/2025 7699604118-2 Sherwood & Se…32-510-58000-0000-1 2,091.35 PG&E COMPANY December 2025 12/17/2025 6395880662-0 SE SE 11 26 25 32-510-58000-0000-1 148,398.31 PG&E COMPANY December 2025 12/17/2025 2687153110-4 NE SE NW12 26…32-510-58000-0000-1 10,165.77 Vendor PG&E COMPANY - PG&E COMPANY Total: 174,469.51
Vendor: Pitney Bowes Global - Pitney Bowes Global
Pitney Bowes Global INV 3107535673 12/17/2025 INV 3107535673 10/10/25-01… 01-105-55600-0000-1 16.33 Pitney Bowes Global INV 3107535673 12/17/2025 INV 3107535673 10/10/25-01… 01-110-55600-0000-1 16.33 Pitney Bowes Global INV 3107535673 12/17/2025 INV 3107535673 10/10/25-01… 01-115-55600-0000-1 16.33 Pitney Bowes Global INV 3107535673 12/17/2025 INV 3107535673 10/10/25-01… 01-130-55600-0000-1 16.33 Pitney Bowes Global INV 3107535673 12/17/2025 INV 3107535673 10/10/25-01… 01-140-55600-0000-1 16.33 Pitney Bowes Global INV 3107535673 12/17/2025 INV 3107535673 10/10/25-01… 01-150-55600-0000-1 16.33 Pitney Bowes Global INV 3107535673 12/17/2025 INV 3107535673 10/10/25-01… 01-155-55600-0000-1 16.33 Pitney Bowes Global INV 3107535673 12/17/2025 INV 3107535673 10/10/25-01… 01-160-55600-0000-1 16.33 Pitney Bowes Global INV 3107535673 12/17/2025 INV 3107535673 10/10/25-01… 01-165-55600-0000-1 16.33 Pitney Bowes Global INV 3107535673 12/17/2025 INV 3107535673 10/10/25-01… 01-175-55600-0000-1 16.33 Pitney Bowes Global INV 3107535673 12/17/2025 INV 3107535673 10/10/25-01… 30-500-55600-0000-1 16.33 Pitney Bowes Global INV 3107535673 12/17/2025 INV 3107535673 10/10/25-01… 31-505-55600-0000-1 16.33 Pitney Bowes Global INV 3107535673 12/17/2025 INV 3107535673 10/10/25-01… 32-510-55600-0000-1 16.37 Vendor Pitney Bowes Global - Pitney Bowes Global Total: 212.33 Vendor: Pitney Bowes - Pitney Bowes
Pitney Bowes INV0031797 12/10/2025 8000-9000-0937-7825 12/05/… 01-105-55600-0000-1 23.07 Pitney Bowes INV0031797 12/10/2025 8000-9000-0937-7825 12/05/… 01-105-55600-0000-1 -3.17 Pitney Bowes INV0031797 12/10/2025 8000-9000-0937-7825 12/05/… 01-110-55600-0000-1 23.07 Pitney Bowes INV0031797 12/10/2025 8000-9000-0937-7825 12/05/… 01-110-55600-0000-1 -3.14 Pitney Bowes INV0031797 12/10/2025 8000-9000-0937-7825 12/05/… 01-115-55600-0000-1 -3.16 Pitney Bowes INV0031797 12/10/2025 8000-9000-0937-7825 12/05/… 01-115-55600-0000-1 23.16

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Vendor Name Payable Number Post Date Description (Item) Account Number Amount Pitney Bowes INV0031797 12/10/2025 8000-9000-0937-7825 12/05/… 01-130-55600-0000-1 -3.14 Pitney Bowes INV0031797 12/10/2025 8000-9000-0937-7825 12/05/… 01-130-55600-0000-1 23.07 Pitney Bowes INV0031797 12/10/2025 8000-9000-0937-7825 12/05/… 01-140-55600-0000-1 23.07 Pitney Bowes INV0031797 12/10/2025 8000-9000-0937-7825 12/05/… 01-140-55600-0000-1 -3.14 Pitney Bowes INV0031797 12/10/2025 8000-9000-0937-7825 12/05/… 01-150-55600-0000-1 23.07 Pitney Bowes INV0031797 12/10/2025 8000-9000-0937-7825 12/05/… 01-150-55600-0000-1 -3.14 Pitney Bowes INV0031797 12/10/2025 8000-9000-0937-7825 12/05/… 01-155-55600-0000-1 -3.14 Pitney Bowes INV0031797 12/10/2025 8000-9000-0937-7825 12/05/… 01-155-55600-0000-1 23.07 Pitney Bowes INV0031797 12/10/2025 8000-9000-0937-7825 12/05/… 01-160-55600-0000-1 23.07 Pitney Bowes INV0031797 12/10/2025 8000-9000-0937-7825 12/05/… 01-160-55600-0000-1 -3.14 Pitney Bowes INV0031797 12/10/2025 8000-9000-0937-7825 12/05/… 01-165-55600-0000-1 23.07 Pitney Bowes INV0031797 12/10/2025 8000-9000-0937-7825 12/05/… 01-165-55600-0000-1 -3.14 Pitney Bowes INV0031797 12/10/2025 8000-9000-0937-7825 12/05/… 01-175-55600-0000-1 -3.14 Pitney Bowes INV0031797 12/10/2025 8000-9000-0937-7825 12/05/… 01-175-55600-0000-1 23.07 Pitney Bowes INV0031797 12/10/2025 8000-9000-0937-7825 12/05/… 30-500-55600-0000-1 -3.14 Pitney Bowes INV0031797 12/10/2025 8000-9000-0937-7825 12/05/… 30-500-55600-0000-1 23.07 Pitney Bowes INV0031797 12/10/2025 8000-9000-0937-7825 12/05/… 31-505-55600-0000-1 23.07 Pitney Bowes INV0031797 12/10/2025 8000-9000-0937-7825 12/05/… 31-505-55600-0000-1 -3.14 Pitney Bowes INV0031797 12/10/2025 8000-9000-0937-7825 12/05/… 32-510-55600-0000-1 23.07 Pitney Bowes INV0031797 12/10/2025 8000-9000-0937-7825 12/05/… 32-510-55600-0000-1 -3.14 Vendor Pitney Bowes - Pitney Bowes Total: 259.13
Vendor: Quality Smog - Quality Smog
Quality Smog INV 123310 12/10/2025 INV 123310 Smog Inspection 32-510-56600-0000-1 70.00 Quality Smog INV 123320 12/10/2025 INV 123320 Smog Inspection 01-180-56600-0000-1 70.00 Vendor Quality Smog - Quality Smog Total: 140.00
Vendor: Raymond's Trophy - Raymond's Trophy
Raymond's Trophy Inv. 105787 12/17/2025 Inv. 105787 Plaque - Comenda…01-150-55200-0000-1 50.61 Vendor Raymond's Trophy - Raymond's Trophy Total: 50.61 Vendor: artiagas collision c - Reuben Artiaga
Reuben Artiaga Inv. 6007 12/10/2025 Inv. 6007 Unit 57 - Left Front … 01-150-56600-0000-1 898.87 Vendor artiagas collision c - Reuben Artiaga Total: 898.87 Vendor: PLATT - Rexel USA Supply
Rexel USA Supply INV 6U15206 12/02/2025 INV 6U15206 Animal Shelter P…01-155-52910-2608-1 870.71 Rexel USA Supply INV 6V50157 12/17/2025 INV 6V50157 Water Dept. Sup…32-510-56410-0000-1 100.65 Vendor PLATT - Rexel USA Supply Total: 971.36
Vendor: RVS Software - RVS Software
RVS Software INV 199346 12/17/2025 INV 199346 Annual Software … 30-500-57200-0000-1 1,045.54 RVS Software INV 199346 12/17/2025 INV 199346 Annual Software … 31-505-57200-0000-1 1,045.23 RVS Software INV 199346 12/17/2025 INV 199346 Annual Software … 32-510-57200-0000-1 1,045.23 Vendor RVS Software - RVS Software Total: 3,136.00
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 SECURE SYSTEMS INV R287411 12/03/2025 COM7 Police Seatrain, 401 1 … 01-150-52200-0000-1 43.00 SECURE SYSTEMS INV R287411 12/03/2025 COM6 12941 Melcher Rd. An… 01-155-52200-0000-1 52.00 SECURE SYSTEMS INV R287411 12/03/2025 COM1 103 W. Sherwood Ave,… 01-190-52200-0000-1 121.00 SECURE SYSTEMS INV R287411 12/03/2025 COM5 12941 Waste Water Tr… 30-500-52200-0000-1 52.00 SECURE SYSTEMS INV R287411 12/03/2025 COM8 Waste Water 30-500-52200-0000-1 52.00 SECURE SYSTEMS INV R287411 12/03/2025 COM4 Storage Tank, 121 2nd … 32-510-52200-0000-1 52.00 SECURE SYSTEMS INV R287411 12/03/2025 COM3 Well 6, 601 Hail Ln. 32-510-52200-0000-1 52.00 SECURE SYSTEMS INV R287410 12/10/2025 INV R287410 Dec25Monitorin… 01-190-52200-0000-1 52.00 Vendor SECURE SYSTEMS - SECURE SYSTEMS Total: 952.00

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Vendor Name Payable Number Post Date Description (Item) Account Number Amount Vendor: Self-Help Enterprise - Self-Help Enterprises
Self-Help Enterprises INV #MCF22PLHA 12/28/2025 INV #MCF22PLHA Oct-25 12/1…01-175-56000-0000-1 229.80 Vendor Self-Help Enterprise - Self-Help Enterprises Total: 229.80 Vendor: The Gas Co. - SoCalGas
SoCalGas INV0031831 12/17/2025 March 2025 So Cal Gas City Ha…01-190-58000-0000-1 64.51 SoCalGas November 2025 12/17/2025 November 2025 So Cal Gas Ve…01-185-58000-0000-1 241.57 Vendor The Gas Co. - SoCalGas Total: 306.08
Vendor: Solar Energy - Solar Energy of America 1 LLC
Solar Energy of America 1 LLC INV 39131023 12/02/2025 INV 39131023 Oct. 2025 Mon… 30-500-58000-0000-1 12,887.85 Solar Energy of America 1 LLC INV 39461927 12/17/2025 INV 39461927 Nov 2025 Mon… 30-500-58000-0000-1 8,260.53 Vendor Solar Energy - Solar Energy of America 1 LLC Total: 21,148.38 Vendor: SPD - SPD
SPD INV 6074 12/02/2025 INV 6074 Truck Decals 01-180-56600-0000-1 173.20 SPD Inv. 6142 12/10/2025 Inv. 6142 Decals Unit 40 01-150-56000-0000-1 378.88 Vendor SPD - SPD Total: 552.08
Vendor: Spectrum - Spectrum
Spectrum INV0031832 12/17/2025 Spectrum December 25 Month…01-130-57800-0000-1 1,190.00 Vendor Spectrum - Spectrum Total: 1,190.00
Vendor: S.W.R.C.B - State Water Resources Control Board State Water Resources Control…INV WD-0307765 12/02/2025 INV WD-0307765 Water Syst… 32-510-53250-0000-1 3,815.00 State Water Resources Control…INV WD-0308140 12/02/2025 INV WD-0281949 State Water… 30-500-53250-0000-1 32,505.00 Vendor S.W.R.C.B - State Water Resources Control Board Total: 36,320.00 Vendor: Stinson Stationers, - Stinson Stationers, Inc.

Stinson Stationers, Inc. INV 357181-0 12/26/2025 INV 357181-0 City Hall Copy L… 01-130-57200-0000-1 346.31 Vendor Stinson Stationers, - Stinson Stationers, Inc. Total: 346.31 Vendor: Sun Badge Company - Sun Badge Company
Sun Badge Company Inv. 425660 12/26/2025 Inv. 425660 Badge 154 - Corp… 01-150-51800-0000-1 168.77 Vendor Sun Badge Company - Sun Badge Company Total: 168.77 Vendor: Sun Ridge Systems, - Sun Ridge Systems, Inc
Sun Ridge Systems, Inc Inv. 8809 RIMS Data Sharing … 08/12/2025 Inv. 8809 RIMS Data Sharing … 01-150-52200-0000-1 8,950.00 Vendor Sun Ridge Systems, - Sun Ridge Systems, Inc Total: 8,950.00 Vendor: T Mobile USA Law Enf - T Mobile USA INC
T Mobile USA INC Inv. L2511290079 12/26/2025 Inv. L2511290079 Timing Adv… 01-150-57800-0000-1 200.00 T Mobile USA INC Inv. L2511290181 12/26/2025 Inv. L2511290181 Timing Adv… 01-150-57800-0000-1 200.00 Vendor T Mobile USA Law Enf - T Mobile USA INC Total: 400.00 Vendor: Bakersfield Cal. - The Bakersfield Californian
The Bakersfield Californian INV 1125109839 12/17/2025 INV 1125109839 Notice to Bid…25-000-52910-2504-1 940.04 Vendor Bakersfield Cal. - The Bakersfield Californian Total: 940.04 Vendor: The Print Shop Inc. - The Print Shop Inc.

The Print Shop Inc. INV 4847 12/04/2025 INV 4847 HR Shirt and Embroi… 01-112-51800-0000-1 61.96 The Print Shop Inc. INV 9222 12/04/2025 INV 9222 Finance Dept. Shirts …01-115-51800-0000-1 245.88 The Print Shop Inc. INV 9643 12/04/2025 INV #9643 Embroidery Logo a… 01-155-51800-0000-1 104.51 The Print Shop Inc. INV 9643 12/04/2025 INV #9643 Embroidery Logo a… 01-160-51800-0000-1 25.49 The Print Shop Inc. INV 9737 12/04/2025 INV 9737 PW Polos and Embro…01-180-51800-0000-1 28.60 The Print Shop Inc. INV 9737 12/04/2025 INV 9737 PW Polos and Embro…20-200-51800-0000-1 28.60 The Print Shop Inc. INV 9737 12/04/2025 INV 9737 PW Polos and Embro…30-500-51800-0000-1 28.59 The Print Shop Inc. INV 9737 12/04/2025 INV 9737 PW Polos and Embro…32-510-51800-0000-1 28.60 The Print Shop Inc. INV 9737 12/04/2025 INV 9737 PW Polos and Embro…34-520-51800-0000-1 28.60 Vendor The Print Shop Inc. - The Print Shop Inc. Total: 580.83 Vendor: Torpedo - Torpedo Pest Control
Torpedo Pest Control INV 3515 12/02/2025 INV 3515 City Hall Monthly Pe…01-190-52200-0000-1 200.00 Vendor Torpedo - Torpedo Pest Control Total: 200.00
Vendor: Triple Crown Fence - Triple Crown Fence Co., Inc.

Triple Crown Fence Co., Inc. INV 2656 12/02/2025 INV 2656 Fence Repair 01-180-56410-0000-1 796.00 Vendor Triple Crown Fence - Triple Crown Fence Co., Inc. Total: 796.00

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Expense Approval Report Payment Dates: 11/29/2025 - 1/1/2026 1/8/2026 8:39:01 AM Page 20 of 26
Vendor Name Payable Number Post Date Description (Item) Account Number Amount Vendor: TGLX, Inc - Truck Gear by Line-X of Delano
Truck Gear by Line-X of Delano INV 8246 12/02/2025 INV 8246 Street Dept. Safety 20-200-56700-0000-1 660.27 Vendor TGLX, Inc - Truck Gear by Line-X of Delano Total: 660.27 Vendor: Tyler Technologies - Tyler Technologies
Tyler Technologies 045-511062 12/18/2025 Credit to Original Invoive 045-… 01-130-54800-0000-1 -15.00 Tyler Technologies INV 025-538037 12/26/2025 INV 025-538037 Tyler Tutoring…01-310-54800-0000-1 300.00 Tyler Technologies INV 045-542497 12/26/2025 INV 025-538037 Tyler Tutoring…01-310-54800-0000-1 15.00 Vendor Tyler Technologies - Tyler Technologies Total: 300.00 Vendor: ULINE - ULINE
ULINE INV 200517409 12/17/2025 INV 200517409 Sand Bags 11/…01-180-57400-0000-1 573.43 Vendor ULINE - ULINE Total: 573.43
Vendor: UNWIREDBROADBAND - unWired Broadband LLC
unWired Broadband LLC INV 02566956 12/10/2025 INV 02566956 Internet Month…01-155-57800-0000-1 144.99 unWired Broadband LLC INV 02566956 12/10/2025 INV 02566956 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. INV0031709 12/02/2025 October 2025 Waste Manage… 01-100-41300-0000-1 -4,507.86 USA Waste of California, Inc. INV0031709 12/02/2025 October 2025 Waste Manage… 01-100-41300-0000-1 -275.21 USA Waste of California, Inc. INV0031709 12/02/2025 October 2025 Waste Manage… 01-100-41300-0000-1 -1,273.07 USA Waste of California, Inc. INV0031709 12/02/2025 October 2025 Waste Manage… 31-505-52400-0000-1 90,157.15 USA Waste of California, Inc. INV0031709 12/02/2025 October 2025 Waste Manage… 31-505-52500-0000-1 2,752.05 USA Waste of California, Inc. INV0031709 12/02/2025 October 2025 Waste Manage… 31-505-52500-0000-1 12,730.74 Vendor USA Waste of Califor - USA Waste of California, Inc. Total: 99,583.80 Vendor: Verizon Business - Verizon Business
Verizon Business INV 6128367366 12/17/2025 INV 6128367366 Oct 25 City … 01-105-57800-0000-1 194.32 Verizon Business INV 6128367366 12/17/2025 INV 6128367366 Oct 25 City … 01-110-57800-0000-1 38.86 Verizon Business INV 6128367366 12/17/2025 INV 6128367366 Oct 25 City … 01-115-57800-0000-1 3.89 Verizon Business INV 6128367366 12/17/2025 INV 6128367366 Oct 25 City … 01-140-57800-0000-1 52.45 Verizon Business INV 6128367366 12/17/2025 INV 6128367366 Oct 25 City … 01-145-57800-0000-1 15.56 Verizon Business INV 6128367366 12/17/2025 INV 6128367366 Oct 25 City … 01-155-57800-0000-1 38.86 Verizon Business INV 6128367366 12/17/2025 INV 6128367366 Oct 25 City … 01-160-57800-0000-1 13.59 Verizon Business INV 6128367366 12/17/2025 INV 6128367366 Oct 25 City … 01-165-57800-0000-1 50.53 Verizon Business INV 6128367366 12/17/2025 INV 6128367366 Oct 25 City … 01-175-57800-0000-1 38.86 Verizon Business INV 6128367366 12/17/2025 INV 6128367366 Oct 25 City … 01-180-57800-0000-1 11.67 Verizon Business INV 6128367366 12/17/2025 INV 6128367366 Oct 25 City … 30-500-57800-0000-1 17.48 Verizon Business INV 6128367366 12/17/2025 INV 6128367366 Oct 25 City … 31-505-57800-0000-1 11.67 Verizon Business INV 6128367366 12/17/2025 INV 6128367366 Oct 25 City … 32-510-57800-0000-1 17.53 Vendor Verizon Business - Verizon Business Total: 505.27 Vendor: Verizon - Verizon Connect
Verizon Connect INV 366000077355 12/02/2025 INV 366000077355 Vehicle Tr… 01-180-53200-0000-1 234.52 Verizon Connect INV 366000077355 12/02/2025 INV 366000077355 Vehicle Tr… 30-500-53200-0000-1 117.26 Verizon Connect INV 366000077355 12/02/2025 INV 366000077355 Vehicle Tr… 32-510-53200-0000-1 117.26 Verizon Connect INV 366000077355 12/02/2025 INV 366000077355 Vehicle Tr… 34-520-53200-0000-1 117.26 Vendor Verizon - Verizon Connect Total: 586.30
Vendor: Vernon C. Sorenson - Vernon C. Sorenson
Vernon C. Sorenson Inv 00564937-00 12/10/2025 Inv 00564937-00 - Vanessa Ba… 01-150-56000-0000-1 300.00 Vernon C. Sorenson Inv 00567384-00 12/10/2025 Inv. 00567384-00 - Octavio M …32-510-56000-0000-1 215.00 Vernon C. Sorenson Inv 00569927-00 12/10/2025 Inv 00569927-00 Branden L Bo…01-150-56000-0000-1 300.00 Vendor Vernon C. Sorenson - Vernon C. Sorenson Total: 815.00 Vendor: VICTOR OROPEZA - VICTOR OROPEZA
VICTOR OROPEZA INV0031833 12/17/2025 Planning Commission Stipend… 01-140-52200-0000-1 50.00 Vendor VICTOR OROPEZA - VICTOR OROPEZA Total: 50.00
Vendor: VND - Victoria Nunez Duran
Victoria Nunez Duran INV0031795 12/10/2025 FY24-25 GEO Scholarship DE 6…01-105-57100-2502-1 300.00 Vendor VND - Victoria Nunez Duran Total: 300.00

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Expense Approval Report Payment Dates: 11/29/2025 - 1/1/2026 1/8/2026 8:39:01 AM Page 21 of 26
Vendor Name Payable Number Post Date Description (Item) Account Number Amount Vendor: VR - Victoria Ramirez
Victoria Ramirez INV0029971 05/27/2025 FY24-25 GEO Scholarship Lea… 01-105-57100-2502-1 300.00 Vendor VR - Victoria Ramirez Total: 300.00
Vendor: OLL100 - Violet A Ollague
Violet A Ollague INV0031792 12/10/2025 Reimbursement - Community …01-150-51800-0000-1 173.54 Vendor OLL100 - Violet A Ollague Total: 173.54
Vendor: Visual Edge - Visual Edge IT, Inc.

Visual Edge IT, Inc. INV 24AR3174226 12/10/2025 INV 24AR3128041 Monthly C… 01-130-52200-0000-1 82.37 Visual Edge IT, Inc. INV 24AR3199489 12/26/2025 INV 24AR3199489 Monthly C… 01-130-52200-0000-1 494.03 Vendor Visual Edge - Visual Edge IT, Inc. Total: 576.40 Vendor: waterworkforce - WaterWorkforce Inc
WaterWorkforce Inc INV 1400 12/02/2025 INV 1400 Reverse Osmosis M… 32-510-56000-0000-1 10,164.91 WaterWorkforce Inc INV 1454 12/02/2025 INV 1454 Water Dept. RO Pu… 32-510-53800-0000-1 8,312.50 WaterWorkforce Inc INV 1470 12/17/2025 INV 1470 WWTP CPO and Wa…30-500-56000-7820-1 8,235.00 WaterWorkforce Inc INV 1470 12/17/2025 INV 1470 WWTP CPO and Wa…32-510-56000-0000-1 8,235.00 Vendor waterworkforce - WaterWorkforce Inc Total: 34,947.41 Vendor: West Publishing Corp - West Publishing Corportation West Publishing Corportation Inv. 852896845 12/10/2025 Inv. 852896845 Clear Proflex -…01-150-52200-0000-1 482.00 Vendor West Publishing Corp - West Publishing Corportation Total: 482.00 Vendor: Rain for Rent - Western Oilfields Supply Company Western Oilfields Supply Com… INV 2207904 12/02/2025 INV 2207904 Water Dept. Br… 32-510-56410-0000-1 153.55 Vendor Rain for Rent - Western Oilfields Supply Company Total: 153.55 Vendor: wex bank - Wex Bank
Wex Bank Inv. 108781528 12/10/2025 Inv. 108781528 Wex Fleet Serv…01-112-53200-0000-1 2.00 Wex Bank Inv. 108781528 12/10/2025 Inv. 108781528 Wex Fleet Serv…01-115-52200-0000-1 2.00 Wex Bank Inv. 108781528 12/10/2025 Inv. 108781528 Wex Fleet Serv…01-140-52200-0000-1 2.00 Wex Bank Inv. 108781528 12/10/2025 Inv. 108781528 Wex Fleet Serv…01-150-52200-0000-1 10.04 Wex Bank Inv. 108781528 12/10/2025 Inv. 108781528 Wex Fleet Serv…01-150-54000-0000-1 660.92 Wex Bank Inv. 108781528 12/10/2025 Inv. 108781528 Wex Fleet Serv…01-155-52200-0000-1 2.00 Wex Bank Inv. 108781528 12/10/2025 Inv. 108781528 Wex Fleet Serv…01-155-54000-0000-1 210.22 Wex Bank Inv. 108781528 12/10/2025 Inv. 108781528 Wex Fleet Serv…01-180-52200-0000-1 6.00 Wex Bank Inv. 108781528 12/10/2025 Inv. 108781528 Wex Fleet Serv…30-500-52200-0000-1 4.00 Wex Bank Inv. 108781528 12/10/2025 Inv. 108781528 Wex Fleet Serv…30-500-54000-0000-1 245.45 Wex Bank Inv. 108781528 12/10/2025 Inv. 108781528 Wex Fleet Serv…32-510-52200-0000-1 6.00 Wex Bank Inv. 108781528 12/10/2025 Inv. 108781528 Wex Fleet Serv…32-510-54000-0000-1 251.55 Wex Bank Inv. 108781528 12/10/2025 Inv. 108781528 Wex Fleet Serv…34-520-54000-0000-1 2.00 Vendor wex bank - Wex Bank Total: 1,404.18
Vendor: zenaido garza - Zenaido Garza Jr
Zenaido Garza Jr INV0031918 10/22, 11/12, 12… 12/28/2025 Translating Services- Zenaida … 01-105-56000-0000-1 400.00 Vendor zenaido garza - Zenaido Garza Jr Total: 400.00
Grand Total: 1,076,375.01

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Expense Approval Report Payment Dates: 11/29/2025 - 1/1/2026 1/8/2026 8:39:01 AM Page 22 of 26
Report Summary
Fund Summary
Fund Payment Amount
01 - GENERAL FUND 444,650.82
20 - LIGHTING & LANDSCAPING-DISTRICT 1 10,979.09
25 - CAPITAL IMPROVEMENTS PROJECTS 81,879.68
30 - SEWER 138,938.50
31 - REFUSE/RECYCLING 118,720.21
32 - WATER 273,971.95
34 - PUBLIC TRANSPORTATION 7,234.76
Grand Total: 1,076,375.01
Account Summary
Account Number Account Name Payment Amount
01-100-41300-0000-1 Franchise Fees -6,056.14
01-105-48300-2322-1 Contributions & Donatio… 950.49
01-105-50600-0000-1 Workers Compensation … 120.77
01-105-52200-0000-1 Contract Services 450.00
01-105-54400-0000-1 Insurance - CSJV Rsk M… 98.86
01-105-55600-0000-1 Postage 36.23
01-105-56000-0000-1 Professional Services - O… 400.00
01-105-57100-0000-1 Special Activities 1,568.09
01-105-57100-2322-1 Special Activities - Chris… 484.40
01-105-57100-2502-1 Special Activities - Schola… 1,700.00 01-105-57800-0000-1 Telephone & Communic… 194.32
01-110-50600-0000-1 Workers Compensation … 251.61
01-110-54400-0000-1 Insurance - CSJV Rsk M… 202.11
01-110-55600-0000-1 Postage 36.26
01-110-57800-0000-1 Telephone & Communic… 98.40
01-111-50600-0000-1 Workers Compensation … 281.81
01-111-52930-2602-1 Computer Hard/Softwar… 4,705.60
01-111-52950-0000-0 Equipment - Other (Capi… 1,190.70
01-111-54400-0000-1 Insurance - CSJV Rsk M… 224.74
01-111-57800-0000-1 Telephone & Communic… 43.55
01-112-50600-0000-1 Workers Compensation … 261.68
01-112-51800-0000-1 Clothing Allowance 61.96
01-112-53200-0000-1 Dues & Subscriptions 2.00
01-112-54400-0000-1 Insurance - CSJV Rsk M… 207.57
01-112-57800-0000-1 Telephone & Communic… 32.18
01-113-50600-0000-1 Workers Compensation … 624.00
01-113-54400-0000-1 Insurance - CSJV Rsk M… 499.96
01-113-57800-0000-1 Telephone & Communic… 22.64
01-115-50500-0000-1 Health Insurance Premi… 24.45
01-115-50600-0000-1 Workers Compensation … 1,207.74
01-115-51800-0000-1 Clothing Allowance 245.88
01-115-52000-0000-1 Conferences/Meetings/T… 19.60
01-115-52200-0000-1 Contract Services 2.00
01-115-54400-0000-1 Insurance - CSJV Rsk M… 958.54
01-115-55600-0000-1 Postage 36.33
01-115-57200-0000-1 Supplies - Office 46.85
01-115-57800-0000-1 Telephone & Communic… 57.60
01-130-52200-0000-1 Contract Services 2,253.79
01-130-52700-0000-1 Fire Protection 80.50
01-130-54800-0000-1 Maintenance Agreements -15.00
01-130-55600-0000-1 Postage 36.26
01-130-56000-0000-1 Professional Services - O… 338.53
01-130-56050-0000-1 Accounting/Auditing Ser… 2,600.00
01-130-56100-0000-1 Legal Services 10,377.50
01-130-57200-0000-1 Supplies - Office 346.31
01-130-57800-0000-1 Telephone & Communic… 1,190.00

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Account Summary
Account Number Account Name Payment Amount
01-140-41400-0000-1 Planning & Engineering … 500.00
01-140-50600-0000-1 Workers Compensation … 1,872.00
01-140-52200-0000-1 Contract Services 425.89
01-140-53200-0000-1 Dues & Subscriptions 431.34
01-140-54400-0000-1 Insurance - CSJV Rsk M… 1,494.44
01-140-55600-0000-1 Postage 36.26
01-140-56000-0000-1 Professional Services - O… 1,767.50 01-140-57800-0000-1 Telephone & Communic… 117.99
01-145-54400-0000-1 Insurance- CSJV Risk Ma… 292.09
01-145-57800-0000-1 Telephone & Communic… 24.62
01-150-50500-0000-1 Health Insurance Premi… 720.31
01-150-50600-0000-1 Workers Compensation … 48,309.60
01-150-51800-0000-1 Clothing Allowance 884.18
01-150-52000-0000-1 Conferences/Meetings/T… 70.00
01-150-52200-0000-1 Contract Services 88,220.82
01-150-53500-2536-1 Contributions/Donations… 227.84
01-150-54000-0000-1 Fuel 11,534.04
01-150-54400-0000-1 Insurance - CSJV Rsk M… 38,477.42
01-150-55200-0000-1 Miscellaneous 200.28
01-150-55600-0000-1 Postage 36.26
01-150-56000-0000-1 Professional Services - O… 11,473.52 01-150-56100-0000-1 Legal Services 3,264.30
01-150-56400-0000-1 Repairs & Maint - Build &… 133.87
01-150-56600-0000-1 Repairs & Maintenance -… 2,576.45
01-150-57200-0000-1 Supplies - Office 265.79
01-150-57800-0000-1 Telephone & Communic… 834.65
01-155-50600-0000-1 Workers Compensation … 1,650.58
01-155-51100-0000-1 Animal Disposal 220.50
01-155-51150-0000-1 Dog Clinic 1,131.68
01-155-51800-0000-1 Clothing Allowance 104.51
01-155-52200-0000-1 Contract Services 784.75
01-155-52910-2608-1 Building & Improvement… 2,087.84
01-155-53200-0000-1 Dues & Subscriptions 100.00
01-155-54000-0000-1 Fuel 210.22
01-155-54400-0000-1 Insurance - CSJV Rsk M… 1,316.36
01-155-55600-0000-1 Postage 36.26
01-155-57800-0000-1 Telephone & Communic… 208.75
01-160-41400-0000-1 Planning & Engineering … 180.00
01-160-41550-0000-1 Building Plan Check 1,501.00
01-160-50600-0000-1 Workers Compensation … 1,439.22
01-160-51400-0000-1 Builiding Plan Check/Ins… 310.00
01-160-51800-0000-1 Clothing Allowance 25.49
01-160-53200-0000-1 Dues & Subscriptions 400.00
01-160-54400-0000-1 Insurance - CSJV Rsk M… 1,145.01
01-160-55600-0000-1 Postage 36.26
01-160-57800-0000-1 Telephone & Communic… 143.79
01-165-50600-0000-1 Workers Compensation … 1,469.42
01-165-53200-0000-1 Dues & Subscriptions 531.33
01-165-54400-0000-1 Insurance - CSJV Rsk M… 1,162.95
01-165-55600-0000-1 Postage 36.26
01-165-56600-0000-1 Repairs & Maintenance -… 20.00
01-165-57800-0000-1 Telephone & Communic… 83.41
01-175-50600-0000-1 Workers Compensation … 1,489.55
01-175-53200-0000-1 Dues & Subscriptions 431.33
01-175-54400-0000-1 Insurance - CSJV Rsk M… 1,183.73
01-175-55600-0000-1 Postage 36.26
01-175-56000-0000-1 Professional Services 2,949.80
01-175-57800-0000-1 Telephone & Communic… 93.41

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Account Summary
Account Number Account Name Payment Amount
01-180-50500-0000-1 Health Insurance Premi… 23.83
01-180-50600-0000-1 Workers Compensation … 7,699.34
01-180-51800-0000-1 Clothing Allowance 814.62
01-180-52200-0000-1 Contract Services 816.82
01-180-53200-0000-1 Dues & Subscriptions 234.52
01-180-53800-0000-1 Rental Equipment/Other 255.00
01-180-54400-0000-1 Insurance - CSJV Rsk M… 6,129.19
01-180-56000-0000-1 Professional Services - O… 184.41
01-180-56400-0000-1 Repairs/Maintenance-Bu… 88.55
01-180-56410-0000-1 Repairs & Maintenance … 1,470.43
01-180-56440-0000-1 Repairs & Maintenance-… 360.00
01-180-56600-0000-1 Repairs/Maintenance - … 1,437.90
01-180-57400-0000-1 Supplies - Operating 1,573.32
01-180-57800-0000-1 Telephone & Communic… 76.96
01-180-58000-0000-1 Utilities 2,364.13
01-180-58100-0000-1 Street Lighting 7,900.37
01-185-56400-0000-1 Repairs & Maint - Build &… 1,145.00 01-185-58000-0000-1 Utilities 1,789.20
01-190-50600-0000-1 Workers Compensation … 1,308.38
01-190-51800-0000-1 Clothing Allowance 239.90
01-190-52200-0000-1 Contract Services 2,271.00
01-190-54400-0000-1 Insurance - CSJV Rsk M… 1,045.27
01-190-57400-0000-1 Supplies - Operating 184.45
01-190-58000-0000-1 Utilities 3,461.70
01-20200-0000-1 Accounts Payable 1,800.00
01-20800-0000-1 Pension Payable 38,520.53
01-22050-0000-1 Federal Withholding Pay… 26,026.09
01-22100-0000-1 FICA Payable 38,318.96
01-22150-0000-1 Medicare Payable 9,068.22
01-22200-0000-1 State Withholding Payab… 15,819.84
01-22250-0000-1 SUTA Payable 144.46
01-22275-0000-1 ETT Payable 3.36
01-22600-0000-1 Health FSA 84.05
01-22700-0000-1 Disablity LTD 283.98
01-22800-0000-1 Accident 38.68
01-22900-0000-1 Life 174.07
01-22950-0000-1 Cancer-American Fidelity 33.60
01-24000-0000-1 Deposits 1,550.00
01-310-52200-0000-1 Contract Services 4,337.59
01-310-52950-2609-1 Equipment Capital - City… 46.30
01-310-54800-0000-1 Maintenance Agreements 315.00
20-200-50500-0000-1 Health Insurance Premi… 15.82
20-200-50600-0000-1 Workers Compensation … 1,932.38
20-200-51800-0000-1 Clothing Allowance 315.25
20-200-52200-0000-1 Contract Services 211.84
20-200-54400-0000-1 Insurance - CSJ Risk Man… 1,540.78
20-200-56700-0000-1 Repairs & Maintenance -… 708.96
20-200-57400-0000-1 Supplies - Operating 561.79
20-200-57800-0000-1 Telephone & Communic… 17.97
20-200-58100-0000-1 Street Lighting 2,953.78
20-20800-0000-1 Pension Payable 991.16
20-22050-0000-1 Federal Withholding Pay… 376.58
20-22100-0000-1 FICA Payable 917.44
20-22150-0000-1 Medicare Payable 214.38
20-22200-0000-1 State Withholding Payab… 220.96
25-000-52910-2504-1 Buildings & Improvemen… 81,879.68
30-20800-0000-1 Pension Payable 5,416.69
30-22050-0000-1 Federal Withholding Pay… 1,912.05

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Account Summary
Account Number Account Name Payment Amount
30-22100-0000-1 FICA Payable 5,024.94
30-22150-0000-1 Medicare Payable 1,281.56
30-22200-0000-1 State Withholding Payab… 1,466.23
30-22250-0000-1 SUTA Payable 170.45
30-22275-0000-1 ETT Payable 3.98
30-22600-0000-1 Health FSA 149.74
30-22700-0000-1 Disablity LTD 25.00
30-22900-0000-1 Life 48.19
30-22950-0000-1 Cancer- American Fidelity 9.79
30-500-50500-0000-1 Health Insurance Premi… 84.45
30-500-50600-0000-1 Workers Compensation … 12,651.08
30-500-51800-0000-1 Clothing Allowance 712.65
30-500-52200-0000-1 Contract Services 960.22
30-500-53200-0000-1 Dues & Subscriptions 117.26
30-500-53250-0000-1 Permits & Certificates 60,054.28
30-500-54000-0000-1 Fuel 245.45
30-500-54400-0000-1 Insurance - CSJV Rsk M… 10,079.75
30-500-55600-0000-1 Postage 1,449.11
30-500-56000-7820-1 Professional Services - … 8,235.00
30-500-56050-0000-1 Accounting/Auditing Ser… 2,600.00
30-500-56410-0000-1 Repairs & Maintenance … 766.40
30-500-56600-0000-1 Repairs & Maintenance -… 400.00
30-500-57200-0000-1 Supplies - Office 1,138.33
30-500-57800-0000-1 Telephone & Communic… 782.42
30-500-58000-0000-1 Utilities 21,634.14
30-500-58200-0000-1 Water/Soil/Other Analys… 1,519.34
31-20800-0000-1 Pension Payable 1,795.35
31-22050-0000-1 Federal Withholding Pay… 694.44
31-22100-0000-1 FICA Payable 1,292.54
31-22150-0000-1 Medicare Payable 408.68
31-22200-0000-1 State Withholding Payab… 640.30
31-22600-0000-1 Health FSA 78.10
31-22700-0000-1 Disablity LTD 8.32
31-22900-0000-1 Life 4.20
31-505-50500-0000-1 Health Insurance Premi… 68.15
31-505-50600-0000-1 Workers Compensation … 2,053.16
31-505-52200-0000-1 Contract Services 519.47
31-505-52400-0000-1 Contract Services - Refus… 90,157.15 31-505-52500-0000-1 Contract Services - Recyc… 15,482.79 31-505-54400-0000-1 Insurance - CSJV Rsk M… 1,633.51
31-505-55600-0000-1 Postage 1,449.11
31-505-56050-0000-1 Accounting/Auditing Ser… 1,200.00
31-505-57200-0000-1 Supplies - Office 1,114.15
31-505-57800-0000-1 Telephone & Communic… 120.79
32-20800-0000-1 Pension Payable 5,426.26
32-22050-0000-1 Federal Withholding Pay… 1,916.18
32-22100-0000-1 FICA Payable 5,037.42
32-22150-0000-1 Medicare Payable 1,284.04
32-22200-0000-1 State Withholding Payab… 1,469.24
32-22250-0000-1 SUTA Payable 170.39
32-22275-0000-1 ETT Payable 3.94
32-22600-0000-1 Health FSA 149.63
32-22700-0000-1 Disablity LTD 24.98
32-22900-0000-1 Life 48.08
32-22950-0000-1 Cancer-American Fidelity 9.77
32-510-50500-0000-1 Health Insurance Premi… 84.45
32-510-50600-0000-1 Workers Compensation … 14,190.94
32-510-51800-0000-1 Clothing Allowance 712.75

Page 32 of 163 ends

Expense Approval Report Payment Dates: 11/29/2025 - 1/1/2026 1/8/2026 8:39:01 AM Page 26 of 26
Account Summary
Account Number Account Name Payment Amount
32-510-52200-0000-1 Contract Services 735.02
32-510-52910-2532-1 Buildings & Imp. (Capital)… 4,112.87 32-510-53200-0000-1 Dues & Subscriptions 117.26
32-510-53250-0000-1 Permits & Certificates 3,815.00
32-510-53800-0000-1 Equipment Rental 8,312.50
32-510-54000-0000-1 Fuel 251.55
32-510-54400-0000-1 Insurance - CSJV Rsk M… 11,299.51
32-510-55600-0000-1 Postage 1,453.40
32-510-56000-0000-1 Professional Services - O… 22,861.53 32-510-56050-0000-1 Accounting/Auditing Ser… 2,700.00
32-510-56400-0000-1 Repairs & Maint - Build &… 398.96
32-510-56400-8270-1 Repairs & Maint. Building… 238.67
32-510-56410-0000-1 Repairs & Maintenance- … 409.08
32-510-56600-0000-1 Repairs & Maintenance -… 70.00
32-510-57200-0000-1 Supplies - Office 1,138.76
32-510-57400-0000-1 Supplies - Operating 4,417.12
32-510-57800-0000-1 Telephone & Communic… 494.24
32-510-58000-0000-1 Utilities 177,708.19
32-510-58200-0000-1 Water/Soil/Other Analys… 2,910.22
34-20800-0000-1 Pension Payable 565.54
34-22050-0000-1 Federal Withholding Pay… 323.12
34-22100-0000-1 FICA Payable 750.50
34-22150-0000-1 Medicare Payable 175.52
34-22200-0000-1 State Withholding Payab… 263.88
34-22250-0000-1 SUTA Payable 36.22
34-22275-0000-1 ETT Payable 0.84
34-520-50500-0000-1 Health Insurance Premi… 4.00
34-520-50600-0000-1 Workers Compensation … 1,831.74
34-520-51800-0000-1 Clothing Allowance 28.60
34-520-53200-0000-1 Dues & Subscriptions 117.26
34-520-54000-0000-1 Fuel 2.00
34-520-54400-0000-1 Insurance - CSJV Rsk M… 1,460.21
34-520-56000-0000-1 Professional Services - O… 233.00
34-520-56050-0000-1 Accounting/Auditing Ser… 900.00
34-520-56600-0000-1 Repairs & Maintenance -… 398.41
34-520-57400-0000-1 Supplies - Operating 92.24
34-520-57800-0000-1 Telephone & Communic… 51.68
Grand Total: 1,076,375.01
Project Account Summary
Project Account Key Payment Amount
**None** 1,076,375.01
Grand Total: 1,076,375.01

Page 33 of 163 ends

1/8/2026 8:46:06 AM Page 1 of 18
Holiday Pay - Holiday Pay 1 18 591.48
Hourly - Hourly 2 138.25 4542.9
Live Scan - Live Scan 2 0 27.7
OT - Overtime 2 9.1 448.54
Total: 178.85 5801.5
Total: 164.67 4642.21
Bilingual - Bilingual 2 0 92.3
Comp Time Earned - Comp Time Earned 2 10.5 0
Comp Time Taken - Comp Time Taken 1 3 98.58
Holiday Pay - Holiday Pay 1 17 425.68
Hourly - Hourly 2 135 3380.4
Hourly - Reg - Hourly - Regular 1 0.09 2.25
OT - Overtime 1 4.58 172.02
Sick - Sick Pay 1 8 200.32
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
12/1/2025 - 12/31/2025
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 34 of 163 ends

OT - Overtime 1 1.5 46.24
Sick - Sick Pay 1 8.66 177.96
Total: 159.5 3293.14
1/8/2026 8:46:06 AM Page 2 of 18
Salary - Salary 3 144 7320.82
Salary Actual Time - Salary Actual Time Worked 2 153.66 0 Total: 313.66 8325.45
Holiday Pay - Holiday Pay 1 18 369.9
Hourly - Hourly 2 131.34 2699.04
Bachelor's Degree - Bachelor's Degree 2 0 92.3
Bilingual - Bilingual 2 0 92.3
Holiday - Holiday Pay 1 0 39.53
Holiday Pay - Holiday Pay 1 16 780.5
Salary Actual Time - Salary Actual Time Worked 2 132.42 0 Total: 292.42 7526.92
112 - Human Resources Total: 292.42 7526.92
Department: 115 - Finance & Accounting
Pay Code # of Payments Units Pay Amount
Total: 307.42 5536.78
111 - City Clerk Total: 307.42 5536.78
Department: 112 - Human Resources
Pay Code # of Payments Units Pay Amount
Holiday Pay - Holiday Pay 1 16 752.69
Salary - Salary 2 144 6774.23
Live Scan - Live Scan 2 0 27.7
Notary - Notary 2 0 27.7
Salary - Salary 2 134 4513.35
Salary Actual Time - Salary Actual Time Worked 2 147.42 0 Vacation - Vacation Pay 2 8 269.46
Total: 331.08 14657.7
110 - City Administration Total: 674.6 25101.41
Department: 111 - City Clerk
Pay Code # of Payments Units Pay Amount
Bachelor's Degree - Bachelor's Degree 2 0 92.3
Holiday Pay - Holiday Pay 1 18 606.27
Payroll Set: City-City of McFarland
Holiday Pay - Holiday Pay 1 16 1465.77
Salary - Salary 2 144 13191.93
Salary Actual Time - Salary Actual Time Worked 2 171.08 0

Page 35 of 163 ends

1/8/2026 8:46:06 AM Page 3 of 18
Hourly - Hourly 2 137.01 3108.75
Hourly - Reg - Hourly - Regular 1 0.34 7.71
OT - Overtime 1 6.76 230.08
Sick - Sick Pay 1 4.75 107.78
Total: 165.86 3932.35
Comp Time Taken - Comp Time Taken 1 11.41 300.2
Holiday Pay - Holiday Pay 1 18 473.58
Hourly - Hourly 1 20.42 537.25
Total: 84.04 2211.09
Bilingual - Bilingual 2 0 92.3
Holiday Pay - Holiday Pay 1 17 385.73
OT - Overtime 2 23.6 1283.95
Total: 228.6 8811.6
Cash Out - Comp - Cash Out - Comp Time 1 8.65 227.58
Cash Out - VAC - Cash Out - Vacation 1 25.56 672.48
Bilingual - Bilingual 2 0 92.3
Cash Out - VAC - Cash Out - Vacation 1 45 1632.15
Holiday Pay - Holiday Pay 1 17 616.59
Hourly - Hourly 2 143 5186.61
Hourly - Reg - Hourly - Regular 1 1.91 59.74
OT - Overtime 1 1.08 50.67
Sick - Sick Pay 1 1 31.28
Vacation - Vacation Pay 2 3.5 109.48
Total: 161.99 5268.53
Bachelor's Degree - Bachelor's Degree 2 0 92.3
Bilingual - Bilingual 2 0 92.3
Holiday Pay - Holiday Pay 1 18 563.04
Hourly - Hourly 2 136.5 4269.72
Hourly - Reg - Hourly - Regular 2 4.24 91.58
OT - Overtime 1 1.16 37.58
Sick - Sick Pay 1 11 237.6
Vacation - Vacation Pay 1 3.3 71.28
Total: 165.4 3585.16
Payroll Set: City-City of McFarland
Holiday Pay - Holiday Pay 1 17 367.2
Hourly - Hourly 2 128.7 2779.92

Page 36 of 163 ends

1/8/2026 8:46:06 AM Page 4 of 18
Holiday Pay - Holiday Pay 1 16 923.08
Salary - Salary 2 135 7788.45
Salary Actual Time - Salary Actual Time Worked 2 150.83 0 Total: 310.83 9600
140 - Planning Total: 1013.65 24501.79
Salary Actual Time - Salary Actual Time Worked 2 145.5 0 Total: 305.5 5269.24
Admin Time*Salary EE - Administrative Time Salary EE 1 9 519.23 Cash-in-Lieu - Cash-in-Lieu 2 0 369.24
Hourly - Hourly 2 103.49 1707.59
Total: 103.49 1707.59
Holiday Pay - Holiday Pay 1 16 526.92
Salary - Salary 2 144 4742.32
Notary - Notary 2 0 27.7
Salary - Salary 2 125 6097.62
Salary Actual Time - Salary Actual Time Worked 2 133.83 0 Sick - Sick Pay 1 18 878.06
Total: 293.83 7924.96
Department: 140 - Planning
Pay Code # of Payments Units Pay Amount
Bachelor's Degree - Bachelor's Degree 2 0 92.3
Holiday Pay - Holiday Pay 1 17 829.28
Hourly - Reg - Hourly - Regular 1 0.1 2.76
OT - Overtime 2 11.1 460.21
Sick - Sick Pay 1 13.67 377.84
Total: 171.2 4977.67
115 - Finance & Accounting Total: 1450.25 40404.99
Payroll Set: City-City of McFarland
Bilingual - Bilingual 2 0 92.3
Holiday Pay - Holiday Pay 1 17 469.88
Hourly - Hourly 2 129.33 3574.68

Page 37 of 163 ends

1/8/2026 8:46:06 AM Page 5 of 18
Hourly - Hourly 2 138 4883.82
OT - Overtime 2 34 1804.89
PD - Court Stand-by - PD Court Stand-by 1 3 159.26
Shift Differentials - Shift Differentials 2 163.75 115.9 Total: 362.75 8182.47
PD - Court Stand-by - PD Court Stand-by 1 3 159.26
Shift Differentials - Shift Differentials 2 168.5 119.26 Total: 419 10446.59
Cash-in-Lieu - Cash-in-Lieu 2 0 369.24
Holiday Pay - Holiday Pay 1 24 849.36
Holiday Pay - Holiday Pay 1 24 849.36
Hourly - Hourly 2 144 5096.16
Hourly - Reg - Hourly - Regular 1 9 318.51
OT - Overtime 2 64.5 3423.99
PD - Court Appear - PD - Court Appearance1 6 318.51
Shift Differentials - Shift Differentials 2 109 66.51
Total: 346 7983.86
Bilingual - Bilingual 2 0 92.3
FTO - Field Training Officer 1 0 69.24
Holiday Pay - Holiday Pay 1 24 732.24
Hourly - Hourly 2 144 4393.44
Hourly - Reg - Hourly - Regular 1 24 732.24
OT - Overtime 2 45 2059.43
SRO - School Resource Officer 2 124 3600.96
SRO Holiday - School Resource Officer Holiday Pay 1 16 464.64 SRO Personal Day - School Resource Officer Personal Day 1 8 232.32 SRO-OT - School Resource Officer Overtime1 2.5 108.9
Total: 239.25 6159.63
Comp Time Taken PD - Comp Time Taken PD2 16 464.64
Hourly - Hourly 1 4 116.16
Hourly - Reg - Hourly - Regular 1 11 319.44
OT - Overtime 1 17 740.52
Shift Differentials - Shift Differentials 2 34 19.75
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 6.75 0

Page 38 of 163 ends

Shift Differentials - Shift Differentials 2 197 139.44
Total: 446 10172.51
1/8/2026 8:46:06 AM Page 6 of 18
Holiday Pay - Holiday Pay 1 24 849.36
Hourly - Hourly 2 144 5096.16
Hourly - Reg - Hourly - Regular 1 12 424.68
OT - Overtime 2 69 3662.87
Hourly - Reg - Hourly - Regular 1 1.5 55.77
Intermediate POST - Intermediate POST Certificate 2 0 92.3 OT - Overtime 2 37 2063.49
Shift Differentials - Shift Differentials 2 42.5 31.6
Total: 249 8858.64
Total: 216 9119.58
Cash-in-Lieu - Cash-in-Lieu 2 0 369.24
Holiday Pay - Holiday Pay 1 24 892.32
Hourly - Hourly 2 144 5353.92
Holiday Pay - Holiday Pay 1 16 724.8
Hourly - Hourly 2 108 4892.4
OT - Overtime 2 22 1494.91
Shift Differentials - Shift Differentials 1 12 10.87
Supervisory Post - Supervisory POST Certificate 2 0 184.6 OT - Overtime 2 84.5 5201.82
Shift Differentials - Shift Differentials 2 44.5 36.52
Total: 305.5 12620.36
Comp Time Earned PD - Comp Time Earned PD 1 18 0
Comp Time Taken PD - Comp Time Taken PD1 40 1812
Advanced POST - Advanced POST Certificate2 0 138.46
Holiday Pay - Holiday Pay 1 24 984.96
Hourly - Hourly 2 144 5909.76
Hourly - Reg - Hourly - Regular 1 8.5 348.84
OT - Overtime 2 68.25 4637.59
PD - Court Stand-by - PD Court Stand-by 1 9 611.55
Shift Differentials - Shift Differentials 2 68.25 61.84 Vacation - Vacation Pay 1 24 1087.2
Total: 325.5 13464.98
Payroll Set: City-City of McFarland
Holiday Pay - Holiday Pay 1 24 1087.2
Hourly - Hourly 2 120 5436
Hourly - Reg - Hourly - Regular 1 12 543.6

Page 39 of 163 ends

OT - Overtime 3 57.33 2695.89
Shift Differentials - Shift Differentials 3 148.5 90.86 Total: 382.83 8560.83
1/8/2026 8:46:06 AM Page 7 of 18
Total: 443.5 10585.96
Holiday Pay - Holiday Pay 2 24 744.96
Hourly - Hourly 3 156.5 5116.76
Hourly - Reg - Hourly - Regular 1 -3.5 -87.64
Holiday Pay - Holiday Pay 1 24 937.44
Hourly - Hourly 2 144 5624.64
Hourly - Reg - Hourly - Regular 1 24 937.44
OT - Overtime 2 46 2695.14
Shift Differentials - Shift Differentials 2 205.5 160.54 OT - Overtime 1 5.5 169.62
Shift Differentials - Shift Differentials 1 84 34.54
Total: 264.5 3617.12
Advanced POST - Advanced POST Certificate2 0 138.46
Bachelor's Degree - Bachelor's Degree 2 0 92.3
Comp Time Earned PD - Comp Time Earned PD 1 9 0
Holiday Pay - Holiday Pay 1 20 411.2
Hourly - Hourly 2 136 2796.16
Hourly - Reg - Hourly - Regular 1 10 205.6
Hourly - Hourly 2 136 2937.6
Hourly - Reg - Hourly - Regular 1 20 432
OT - Overtime 2 26 842.4
Shift Differentials - Shift Differentials 2 170 73.44
Total: 376 4896.14
Sick - Sick Pay 1 12 348.48
Standby ET - Standby ET 2 27 385.83
Vacation - Vacation Pay 1 12 348.48
Total: 229.5 6502.72
Bilingual - Bilingual 2 0 92.3
Holiday Pay - Holiday Pay 1 24 518.4
Holiday Pay - Holiday Pay 1 24 696.96
Hourly - Hourly 2 112 3252.48
Hourly - Reg - Hourly - Regular 1 16 464.64
OT - Overtime 1 18.75 816.75
Shift Differentials - Shift Differentials 1 7.75 4.5
Payroll Set: City-City of McFarland
Bachelor's Degree - Bachelor's Degree 2 0 92.3
Bilingual - Bilingual 2 0 92.3

Page 40 of 163 ends

Sick - Sick Pay 1 66 2989.8
Supervisory Post - Supervisory POST Certificate 2 0 184.6 Total: 297 8821.88
1/8/2026 8:46:06 AM Page 8 of 18
Comp Time Earned PD - Comp Time Earned PD 2 93 0
Holiday Pay - Holiday Pay 1 24 1087.2
Hourly - Hourly 2 78 3533.4
Hourly - Reg - Hourly - Regular 1 12 543.6
Shift Differentials - Shift Differentials 2 24 21.74
Hourly - Hourly 2 136 2796.16
OT - Overtime 2 55.88 1723.34
Shift Differentials - Shift Differentials 2 98 40.3
Total: 313.88 5514.78
Bachelor's Degree - Bachelor's Degree 2 0 92.3
Cash-in-Lieu - Cash-in-Lieu 2 0 369.24
Total: 186.75 6277.06
Bilingual - Bilingual 2 0 92.3
Cash-in-Lieu - Cash-in-Lieu 2 0 369.24
Holiday Pay - Holiday Pay 1 24 493.44
Hourly - Hourly 2 5 185.9
Shift Differentials - Shift Differentials 1 5.25 3.9
SRO - School Resource Officer 2 136 5056.48
SRO Holiday - School Resource Officer Holiday Pay 1 16 594.88 SRO Sick - School Resource Officer Sick Pay1 8 297.44
Holiday Pay - Holiday Pay 1 16 850
Salary - Salary 3 144 9565.03
Salary Actual Time - Salary Actual Time Worked 2 144 0
Total: 414 17064.07
Advanced POST - Advanced POST Certificate2 0 138.46
Comp Time Earned PD - Comp Time Earned PD 1 16.5 0
Total: 181 4107.93
Cash Out - VAC - Cash Out - Vacation 1 70 4139.42
Cash Out- ADMIN - Cash Out- AdminLeave1 40 2365.39
Holiday - Holiday Pay 1 0 144.23
Comp Time Taken PD - Comp Time Taken PD1 10 205.5
Holiday Pay - Holiday Pay 1 20 411
Hourly - Hourly 2 130 2671.5
OT - Overtime 1 11.5 354.49
Shift Differentials - Shift Differentials 1 9.5 3.9
Payroll Set: City-City of McFarland
Bachelor's Degree - Bachelor's Degree 2 0 92.3
Cash-in-Lieu - Cash-in-Lieu 2 0 369.24

Page 41 of 163 ends

OT - Overtime 2 4.07 125.52
Standby ET - Standby ET 2 6 85.74
Total: 158.65 3266.07
1/8/2026 8:46:06 AM Page 9 of 18
150 - Police Total: 7331.21 190700.33
Department: 155 - Animal Control
Pay Code # of Payments Units Pay Amount
Holiday Pay - Holiday Pay 1 20 411.2
Hourly - Hourly 2 128.58 2643.61
Hourly - Hourly 2 144 5624.64
K9 OT - K9 Overtime 2 14 820.26
OT - Overtime 2 64 3749.76
Shift Differentials - Shift Differentials 2 177 138.27
Total: 423 11408.83
Hourly - Hourly 2 128 3205.12
OT - Overtime 2 42 1577.52
Shift Differentials - Shift Differentials 2 168 84.14
Total: 362 5560.04
Advanced POST - Advanced POST Certificate2 0 138.46
Holiday Pay - Holiday Pay 1 24 937.44
Hourly - Reg - Hourly - Regular 1 20 411.2
OT - Overtime 2 19 585.96
Shift Differentials - Shift Differentials 2 160 65.79
Total: 351 4188.07
Bilingual - Bilingual 2 0 92.3
Holiday Pay - Holiday Pay 1 24 600.96
Shift Differentials - Shift Differentials 1 8 5.8
Sick - Sick Pay 1 6 217.62
Total: 197.25 6586.28
Holiday Pay - Holiday Pay 1 24 493.44
Hourly - Hourly 2 128 2631.68
Holiday Pay - Holiday Pay 1 24 870.48
Hourly - Hourly 2 128 4642.56
Hourly - Reg - Hourly - Regular 1 2 72.54
OT - Overtime 2 4.5 244.82
PD - Court Stand-by - PD Court Stand-by 1 3 163.22
Payroll Set: City-City of McFarland
Cash-in-Lieu - Cash-in-Lieu 2 0 369.24
Comp Time Earned PD - Comp Time Earned PD 2 21.75 0

Page 42 of 163 ends

OT - Overtime 1 0.32 11.44
Sick - Sick Pay 1 9 214.56
Total: 166.73 3841.57
1/8/2026 8:46:06 AM Page 10 of 18
Comp Time Earned - Comp Time Earned 1 5.75 0
Holiday Pay - Holiday Pay 1 18 429.12
Hourly - Hourly 2 133 3170.72
Hourly - Reg - Hourly - Regular 1 0.66 15.73
OT - Overtime 2 1.73 96.48
Total: 161.48 6035.99
160 - Building Inspection Total: 161.48 6035.99
Department: 175 - Grants Administration
Pay Code # of Payments Units Pay Amount
Department: 160 - Building Inspection
Pay Code # of Payments Units Pay Amount
Holiday Pay - Holiday Pay 1 17 632.06
Hourly - Hourly 2 142.75 5307.45
Hourly - Hourly 2 140 2878.4
OT - Overtime 2 22.49 693.6
Standby ET - Standby ET 1 4 57.16
Total: 189.73 4040.36
155 - Animal Control Total: 684.86 16602.33
Hourly - Hourly 2 138.08 3133.04
OT - Overtime 2 10.17 346.13
Total: 168.25 4302.21
Comp Time Earned - Comp Time Earned 1 3.24 0
Holiday Pay - Holiday Pay 1 20 411.2
OT - Overtime 2 9.49 413.38
Standby ET - Standby ET 1 2 28.58
Total: 168.23 4993.69
Cash-in-Lieu - Cash-in-Lieu 2 0 369.24
Holiday Pay - Holiday Pay 1 20 453.8
Payroll Set: City-City of McFarland
Holiday Pay - Holiday Pay 1 16 464.64
Hourly - Hourly 2 140.74 4087.09

Page 43 of 163 ends

Salary Actual Time - Salary Actual Time Worked 2 155.53 0 Total: 315.53 10600
1/8/2026 8:46:06 AM Page 11 of 18
Hourly - Reg - Hourly - Regular 1 6.82 224.11
OT - Overtime 2 2.31 113.86
Sick - Sick Pay 1 18 591.48
Total: 169.13 5595.57
Holiday Pay - Holiday Pay 1 16 1060
Salary - Salary 2 144 9540
OT - Overtime 2 16.23 609.59
Total: 176.23 4615.99
Holiday Pay - Holiday Pay 1 18 591.48
Hourly - Hourly 2 124 4074.64
Sick - Sick Pay 1 11 282.37
Total: 190.32 5162.5
Holiday Pay - Holiday Pay 1 17 425.68
Hourly - Hourly 2 143 3580.72
Holiday Pay - Holiday Pay 1 17 436.39
Hourly - Hourly 2 132 3388.44
Hourly - Reg - Hourly - Regular 1 8.74 224.36
OT - Overtime 2 21.58 830.94
Hourly - Hourly 1 0 208.77
Salary - Salary 2 143 6015.15
Salary Actual Time - Salary Actual Time Worked 2 140.01 0 Sick - Sick Pay 1 0 72.96
Total: 300.01 7122.52
175 - Grants Administration Total: 447.82 10339.82
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 2 17 733.34
Personal - Personal Day 1 8 320.3
Salary - Salary 2 129.5 5184.81
Salary Actual Time - Salary Actual Time Worked 2 121.09 0 Sick - Sick Pay 2 4.5 180.17
Total: 281.09 6498.25
Payroll Set: City-City of McFarland
Bachelor's Degree - Bachelor's Degree 2 0 92.3
Holiday Pay - Holiday Pay 1 18 720.67

Page 44 of 163 ends

OT - Overtime 2 22.99 1001.45
Total: 182.99 5647.85
190 - Facilities Maintenance Total: 182.99 5647.85
1/8/2026 8:46:06 AM Page 12 of 18
Department: 190 - Facilities Maintenance
Pay Code # of Payments Units Pay Amount
Holiday Pay - Holiday Pay 1 17 493.68
Hourly - Hourly 2 143 4152.72
Hourly - Reg - Hourly - Regular 1 3.75 69.83
OT - Overtime 2 5.57 155.57
Sick - Sick Pay 1 4 74.48
Total: 169.32 3204.6
180 - Public Works Total: 1984.22 51762.54
Hourly - Reg - Hourly - Regular 1 0.31 7.96
OT - Overtime 1 0.74 28.49
Sick - Sick Pay 1 10 256.7
Total: 160.53 4130.3
Holiday Pay - Holiday Pay 1 18 335.16
Hourly - Hourly 2 138 2569.56
OT - Overtime 1 8.09 268.67
Sick - Sick Pay 1 9 199.26
Vacation - Vacation Pay 1 22 487.08
Total: 167.74 3803.32
Holiday Pay - Holiday Pay 1 18 462.06
Hourly - Hourly 2 131.48 3375.09
Total: 167.42 3714.45
Comp Time Taken - Comp Time Taken 2 18 398.52
Holiday Pay - Holiday Pay 1 18 398.52
Hourly - Hourly 2 92.65 2051.27
OT - Overtime 2 8.49 281.96
Total: 167.99 3813.29
Salary - Salary 1 80 3714.45
Salary Actual Time - Salary Actual Time Worked 1 87.42 0 Payroll Set: City-City of McFarland
Holiday Pay - Holiday Pay 1 18 398.52
Hourly - Hourly 2 141.5 3132.81

Page 45 of 163 ends

OT - Overtime 2 32.99 1626.08
Standby ET - Standby ET 2 8 114.32
Total: 198.99 6932.28
1/8/2026 8:46:06 AM Page 13 of 18
500 - Sewer Total: 588.22 12815.74
Department: 510 - Water
Pay Code # of Payments Units Pay Amount
Holiday Pay - Holiday Pay 1 17 558.62
Hourly - Hourly 2 141 4633.26
Hourly - Hourly 2 102 2890.68
OT - Overtime 1 5.74 244.01
Standby ET - Standby ET 2 16 228.64
Vacation - Vacation Pay 1 40 1133.6
Total: 222.23 5007.05
Standby ET - Standby ET 1 11 157.19
Total: 184.57 3449.26
Comp Time Earned - Comp Time Earned 2 40.49 0
Holiday Pay - Holiday Pay 1 18 510.12
Comp Time Earned - Comp Time Earned 1 13.49 0
Holiday Pay - Holiday Pay 1 17 349.52
Hourly - Hourly 2 143 2940.08
OT - Overtime 1 0.08 2.47
Holiday Pay - Holiday Pay 1 18 408.42
Hourly - Hourly 2 142 3221.98
OT - Overtime 2 21.42 729.03
Total: 181.42 4359.43
OT - Overtime 2 20.81 801.29
Personal - Personal Day 1 8 205.36
Total: 183.29 4972.15
200 - Lighting & Landscaping Total: 183.29 4972.15
Department: 500 - Sewer
Pay Code # of Payments Units Pay Amount
Holiday Pay - Holiday Pay 1 17 436.39
Hourly - Hourly 2 126 3234.42
Hourly - Reg - Hourly - Regular 1 2.48 63.66
Jury Duty - Jury Duty 1 9 231.03
Payroll Set: City-City of McFarland
Department: 200 - Lighting & Landscaping
Pay Code # of Payments Units Pay Amount

Page 46 of 163 ends

Report Total: 16132.64 428703.55
1/8/2026 8:46:06 AM Page 14 of 18
Holiday Pay - Holiday Pay 1 18 473.58
Hourly - Hourly 2 142 3703.49
OT - Overtime 2 9.24 364.65
Total: 169.24 4680.18
520 - Public Transit Total: 204.57 5522.45
Hourly - Hourly 1 35.33 842.27
Total: 35.33 842.27
Bilingual - Bilingual 2 0 92.3
GPPV License - GPPV License 1 0 46.16
Standby ET - Standby ET 1 5 71.45
Total: 185.86 5786.65
510 - Water Total: 625.64 20232.46
Department: 520 - Public Transit
Pay Code # of Payments Units Pay Amount
Hourly - Reg - Hourly - Regular 2 4.39 130.69
OT - Overtime 1 9.09 405.91
Personal - Personal Day 1 8 238.16
PW Cert - Grade 2 - Public Works Certification - Grade 2 2 0 46.16 Sick - Sick Pay 2 13 387.01
Cash-in-Lieu - Cash-in-Lieu 2 0 369.24
Comp Time Earned - Comp Time Earned 1 7.38 0
Holiday Pay - Holiday Pay 1 17 506.09
Hourly - Hourly 2 122 3631.94
Hourly - Hourly 2 115 3597.2
Jury Duty - Jury Duty 1 27 844.56
OT - Overtime 2 48.9 2294.38
Standby ET - Standby ET 2 15 214.35
Total: 240.79 7513.53
Payroll Set: City-City of McFarland
Comp Time Earned - Comp Time Earned 1 16.89 0
Holiday Pay - Holiday Pay 1 18 563.04

Page 47 of 163 ends

Page 15 of 18 ends

01-180-50200-0000-1 Overtime 63.88 2384.62
01-180-50350-0000-1 Stipends 0 27.7
1/8/2026 8:46:06 AM
01-165-50350-0000-1 Stipends 6 270.36
01-175-50100-0000-1 Salaries - Permanent Employees 256 10755.93 01-175-50150-0000-1 Wages - Temporary Employees 31.05 512.27 01-175-50350-0000-1 Stipends 0 203.06
01-180-50100-0000-1 Salaries - Permanent Employees 997.5 27179.25 01-160-50150-0000-1 Wages - Temporary Employees 36.22 597.66 01-160-50200-0000-1 Overtime 1.46 78.09
01-160-50350-0000-1 Stipends 0 129.24
01-165-50100-0000-1 Salaries - Permanent Employees 391.79 9683.88 01-165-50200-0000-1 Overtime 23.6 816.26
01-150-50350-0000-1 Stipends 27 4728.85
01-155-50100-0000-1 Salaries - Permanent Employees 311.71 7241.5 01-155-50200-0000-1 Overtime 23.13 789.34
01-155-50350-0000-1 Stipends 6 270.36
01-160-50100-0000-1 Salaries - Permanent Employees 312.14 11444.72 01-140-50350-0000-1 Stipends 0 249.24
01-145-50100-0000-1 Salaries - Permanent Employees 64 2812.09 01-145-50350-0000-1 Stipends 0 36.92
01-150-50100-0000-1 Salaries - Permanent Employees 6322.25 148438.28 01-150-50200-0000-1 Overtime 841.31 43334.7
01-115-50200-0000-1 Overtime 10.73 538.45
01-115-50350-0000-1 Stipends 0 129.28
01-140-50100-0000-1 Salaries - Permanent Employees 312.17 13837.5 01-140-50150-0000-1 Wages - Temporary Employees 36.22 597.66 01-140-50200-0000-1 Overtime 0.08 2.86
01-112-50100-0000-1 Salaries - Permanent Employees 40 1881.73 01-113-50100-0000-1 Salaries - Permanent Employees 160.09 4008.65 01-113-50200-0000-1 Overtime 4.58 172.02
01-113-50350-0000-1 Stipends 0 461.54
01-115-50100-0000-1 Salaries - Permanent Employees 219.02 8377.76 - Total: 1945.53 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 2155.63 01-111-50350-0000-1 Stipends 0 59.08
City of McFarland, CA Pay Code Report
Account Summary
12/1/2025 - 12/31/2025
Payroll Set: City-City of McFarland
Account Account Description Units Pay Amount
**BENEFIT AND NON GL TRANSACTIONS** 1945.53 0

Page 48 of 163 ends

Page 16 of 18 ends

34 - PUBLIC TRANSPORTATION Total: 212.57 6052.45
Report Total: 16132.64 428703.55
1/8/2026 8:46:06 AM
32-510-50350-0000-1 Stipends 22 777.53
32 - WATER Total: 1287.18 44292.69
34-520-50100-0000-1 Salaries - Permanent Employees 203.33 5549.34 34-520-50200-0000-1 Overtime 9.24 364.65
34-520-50350-0000-1 Stipends 0 138.46
31-505-50200-0000-1 Overtime 7.8 314.19
31-505-50350-0000-1 Stipends 0 122.82
31 - REFUSE/RECYCLING Total: 372.4 14087.48
32-510-50100-0000-1 Salaries - Permanent Employees 1190.47 40172.43 32-510-50200-0000-1 Overtime 74.71 3342.73
30-500-50100-0000-1 Salaries - Permanent Employees 1185.69 40068.51 30-500-50200-0000-1 Overtime 74.64 3339.7
30-500-50350-0000-1 Stipends 22 776.93
30 - SEWER Total: 1282.33 44185.14
31-505-50100-0000-1 Salaries - Permanent Employees 364.6 13650.47 01-190-50200-0000-1 Overtime 22.99 1001.45
01 - GENERAL FUND Total: 10764.92 312686.55
20-200-50100-0000-1 Salaries/Permanent Employees 252.23 6817.95 20-200-50200-0000-1 Overtime 15.48 581.29
20 - LIGHTING & LANDSCAPING-DISTRICT 1 Total: 267.71 7399.24 Payroll Set: City-City of McFarland
Account Account Description Units Pay Amount
01-190-50100-0000-1 Salaries - Permanent Employees 160 4646.4

Page 49 of 163 ends

SRO Sick - School Resource Officer Sick Pay School Resource Officer Sick Pay 1 8 297.44 SRO-OT - School Resource Officer Overtime School Resource Officer Overtime 1 2.5 108.9 Standby ET - Standby ET Standby ET 14 94 1343.26
1/8/2026 8:46:06 AM Page 17 of 18
Sick - Sick Pay Sick Pay 21 227.58 7825.73
SRO - School Resource Officer Shool Resource Officer 4 260 8657.44 SRO Holiday - School Resource Officer Holiday Pay School Resource Officer Holiday Pay 2 32 1059.52 SRO Personal Day - School Resource Officer Personal Day School Resource Officer Personal Day 1 8 232.32 Salary - Salary Salary 25 1610.5 84448.16
Salary - Elected - Salary - Elected Officials Salary - Elected Officials 5 0 1000 Salary Actual Time - Salary Actual Time Worked Salary Actual Time Worked 23 1682.79 0 Shift Differentials - Shift Differentials Shift Differentials 39 2105 1329.41 PD - Court Appear - PD - Court Appearance PD - Court Appearance 1 6 318.51 PD - Court Stand-by - PD Court Stand-by PD Court Stand-by 4 18 1093.29 Personal - Personal Day Personal Day 3 24 763.82
PW Cert - Grade 2 - Public Works Certification - Grade 2 Public Works Certification - Grade 2 2 0 46.16 K9 OT - K9 Overtime K9 Overtime 2 14 820.26
Live Scan - Live Scan Live Scan 4 0 55.4
Notary - Notary Notary 4 0 55.4
OT - Overtime Overtime 86 1133.13 54719.39
Hourly - Hourly Hourly 109 6791.65 194432.93
Hourly - Reg - Hourly - Regular Hourly - Regular 29 212.33 6622.84 Intermediate POST - Intermediate POST Certificate Intermediate POST Certificate 2 0 92.3 Jury Duty - Jury Duty Jury Duty 2 36 1075.59
FTO - Field Training OfficerField Training Officer 1 0 69.24 GPPV License - GPPV LicenseGPPV License 1 0 46.16
Holiday - Holiday Pay Holiday Pay 2 0 183.76
Holiday Pay - Holiday Pay Holiday Pay 64 1195 38833.41
Comp Time Earned - Comp Time Earned Comp Time Earned 9 97.74 0 Comp Time Earned PD - Comp Time Earned PD Comp Time Earned PD 8 165 0 Comp Time Taken - Comp Time Taken Comp Time Taken 4 32.41 797.3 Comp Time Taken PD - Comp Time Taken PD Comp Time Taken PD 4 66 2482.14 Cash Out - Comp - Cash Out - Comp Time Cash Out - Comp Time 1 8.65 227.58 Cash Out - VAC - Cash Out - Vacation Cash Out - Vacation 3 140.56 6444.05 Cash Out- ADMIN - Cash Out- AdminLeave Cash Out- AdminLeave 1 40 2365.39 Cash-in-Lieu - Cash-in-LieuCash-in-Lieu 20 0 3692.4
Admin Time*Salary EE - Administrative Time Salary EE Administrative Time Salary EE 1 9 519.23 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
12/1/2025 - 12/31/2025
Payroll Set: City-City of McFarland
Pay Code Description # of Payments Units Pay Amount

Page 50 of 163 ends

1/8/2026 8:46:06 AM Page 18 of 18
Payroll Set: City-City of McFarland
Pay Code Description # of Payments Units Pay Amount
Supervisory Post - Supervisory POST Certificate Supervisory POST Certificate 4 0 369.2 Vacation - Vacation Pay Vacation Pay 9 112.8 3506.58
Report Total: 16132.64 428703.55

Page 51 of 163 ends

SPECIAL CITY COUNCIL MINUTES

IN-PERSON MEETING
December 3, 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 4:04p.m.

ROLL CALL
Councilmembers Present: Mayor Saul Ayon, Vice-Mayor Ricardo Cano, Councilmember Martin Gutierrez, Councilmember María Pérez, Councilmember Anita Gonzalez Councilmembers Absent: None

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 Pérez

PLEDGE OF ALLEGIANCE
Offered by Councilmember Gutierrez

APPROVE AGENDA AS TO FORM
Motion by Vice Mayor Cano, Seconded by Councilmember Gonzalez to Approve the Agenda as to Form at the meeting of December 3, 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

DEPARTMENTAL REPORTS
None

Page 52 of 163 ends

CONSENT AGENDA
None

PUBLIC HEARINGS

1. Waive Full Reading and Introduce Ordinance No.14-2025 AN ORDINANCE OF THE CITY OF MCFARLAND AMENDING CHAPTER 3.22 TO THE MCFARLAND

MUNICIPAL CODE
Motion by Vice Mayor Cano, Seconded by Councilmember Gutierrez to Waive Full Reading and Introduce Ordinance No. 14-2025 at the meeting of December 3, 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

2. Approval of Resolution No. 2025-156 A RESOLUTION OF THE CITY COUNCIL OF

THE CITY OF MCFARLAND ACCEPTING THE LOWEST RESPONSIVE BIDDER AND AWARDING A CONTRACT TO S.C. ANDERSON IN THE AMOUNT OF $9,540,000 FOR THE CONSTRUCTION OF THE NEW POLICE DEPARTMENT

BUILDING PROJECT AND AUTHORIZING THE CITY MANAGER TO EXECUTE THE AGREEMENT; ALLOCATING FUNDS FOR THE BID AND UP TO $410,330

FOR CONTINGENCY AND MATERIALS SAMPLING & TESTING
Motion by Vice Mayor Cano, Seconded by Councilmember Pérez for the Approval of Resolution No. 2025-156 at the meeting of December 3, 2025. Motion Approved by 5/0 RollCall 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

3. Approval of Resolution No. 2025-158 A RESOLUTION OF THE CITY COUNCIL OF

THE CITY OF MCFARLAND ACCEPTING THE COMPLETED WORK BY
BOWMAN ASPHALT, INC. FOR THE W. KERN AVE REHABILITATION FROM 3RD ST. TO 5TH ST. - STPL 5343 (021) PROJECT AND AUTHORIZE THE CITY

CLERK TO FILE THE NOTICE OF COMPLETION WITH THE KERN COUNTY

RECORDER
Motion by Councilmember Gonzalez, Seconded by Councilmember Pérez for the Approval of Resolution No. 2025-158 at the meeting of December 3, 2025. Motion Approved by 5/0 RollCall 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 53 of 163 ends

PUBLIC COMMENT
None

COUNCIL COMMENTS
None

COUNCIL STATEMENTS AND REPORTS
• Council Member Martin Gutierrez expressed his appreciation to the City and staff for the progress made during his nine months of service, noting significant improvements to infrastructure, public services, and overall operations. • Members of the City Council acknowledged the positive changes taking place within the City and expressed optimism and excitement for McFarland’s future. • The Vice Mayor announced the City’s holiday events, including the parade on Sunday, December 7, 2025, at 5:00 p.m., followed by the Christmas Tree Lighting at 6:00 p.m., and shared that the development of the Police Department has been a long-standing goal since the beginning of his service.
• The City Manager and City staff were commended for taking pride in their work, demonstrating improved responsiveness, and achieving meaningful progress across departments, with the Police Department groundbreaking scheduled for December 16, 2025.

CLOSED SESSION
None

ADJOURNEMENT
Motion by Councilmember Gonzalez, Seconded by Councilmember Pérez, to adjourn the December 3, 2025, meeting at 4:31p.m. 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

CITY OF MCFARLAND
_______________________________
Erika De La Cruz, City Clerk

Page 54 of 163 ends

REGULAR CITY COUNCIL MINUTES

IN-PERSON MEETING
December 10, 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 6:00p.m.

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

INVOCATION
Offered by Councilmember Gonzalez

PLEDGE OF ALLEGIANCE
Offered by Councilmember Gutierrez

APPROVE AGENDA AS TO FORM
Motion by Mayor Saul Ayon, Seconded by Council to Approve the Agenda as to Form with the following changes of adding an item to the Presentations, Introductions, and Award section, such as the Cadet Pinning Ceremony at the meeting of December 10, 2025. Motion Approved by 4/0 Roll-Call Majority Vote.

Roll Call Vote:

AYES: S. Ayon, R. Cano, M. Gutierrez, M. Pérez
NOES: None
ABSENT: A. Gonzalez
ABSTAIN: None
PASSED: 4-0

FEATURED PET
Featured Pet, Rocky, presented by Community Development Director Snyder

Page 55 of 163 ends

PRESENTATIONS, INTRODUCTIONS AND AWARDS

1. Cadet Pinning Ceremony

2. 2025 McFarland Christmas Parade Recap & Winner Acknowledgements

DEPARTMENTAL REPORTS
None

CONSENT AGENDA

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

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

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

6. 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

7. 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

8. 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

9. 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

10. 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.

11. 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

12. 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.

13. 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

14. 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

15. APPROVAL OF AMENDMENT NO. 4 TO MEMORANDUM OF UNDERSTANDING BETWEEN ELECTRIC VEHICLE (EV) READY COMMUNITIES PHASE IIPage 56 of 163 BLUEPRINT IMPLEMENTATION (GFO-19-603) SUBCONTRACTOR TO KERN COUNCIL OF GOVERNMENTS; CEC AGREEMENT GFO-20-010 WITH KERN

COUNCIL OF GOVERNMENTS
Motion by Councilmember Gonzalez, Second by Councilmember Pérez to Approve the Consent Agenda Items at the meeting of December 10, 2025. Motion Approved by 4/0 RollCall Majority Vote.

Roll Call Vote:

AYES: S. Ayon, R. Cano, M. Gutierrez, M. Pérez
NOES: None
ABSENT: A. Gonzalez
ABSTAIN: None
PASSED: 4-0

PUBLIC HEARINGS

16. 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
Motion by Councilmember Gutierrez, Seconded by Councilmember Pérez to Waive Full Reading and Introduce Ordinance No. 11-2025 at the meeting of December 10, 2025. Motion Approved by 4/0 Roll-Call Majority Vote.

Roll Call Vote:

AYES: S. Ayon, R. Cano, M. Gutierrez, M. Pérez
NOES: None
ABSENT: A. Gonzalez
ABSTAIN: None
PASSED: 4-0

ADMINISTRATIVE AGENDA

17. 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 Motion by Councilmember Vice Mayor, Seconded by Councilmember Pérez for the Approval of Resolution No. 2025-155 at the meeting of December 10, 2025. Motion Approved by 4/0 Roll-Call Majority Vote.

Roll Call Vote:

AYES: S. Ayon, R. Cano, M. Gutierrez, M. Pérez
NOES: None
ABSENT: A. Gonzalez
ABSTAIN: None
PASSED: 4-0

18. 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
Motion by Councilmember Gutierrez, Seconded by Vice Mayor for the Approval of Resolution No. 2025-150 at the meeting of December 10, 2025. Motion Approved by 4/0 Roll-Call Majority Vote.

Roll Call Vote:

AYES: S. Ayon, R. Cano, M. Gutierrez, M. Pérez

Page 57 of 163 ends

NOES: None
ABSENT: A. Gonzalez
ABSTAIN: None
PASSED: 4-0

19. 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
Motion by Councilmember Vice Mayor, Seconded by Councilmember Gutierrez for the Approval of Resolution No. 2025-151 at the meeting of December 10, 2025. Motion Approved by 4/0 Roll-Call Majority Vote.

Roll Call Vote:

AYES: S. Ayon, R. Cano, M. Gutierrez, M. Pérez
NOES: None
ABSENT: A. Gonzalez
ABSTAIN: None
PASSED: 4-0

PUBLIC COMMENT
o Janet Tapia, Kern County District Rep for State Senator Melissa Hurtado

COUNCIL COMMENTS
None

REPORTS FROM CITY COUNCIL ON COMMITTEE/SPECIAL DISTRICT

MEETINGS
a. Delano Mosquito Abatement District (DMAD) –Vice Mayor Cano reminded the community that a West Nile virus advisory remains in effect and emphasized the importance of continued vigilance to ensure no cases occur in Kern County, noting that no local cases have been reported so far.

COUNCIL STATEMENTS AND REPORTS
• Council congratulated the cadets for successfully completing the program, noting the dedication, time, and effort required. Appreciation was expressed to parents, families, the Police Department, instructors, and staff involved in training and implementation. It was noted that the graduating cadets were all female, and congratulations were extended to them for their achievement.
• Council commended staff and volunteers for the successful Christmas parade and festivities. Special recognition was given to Megan for serving as the primary coordinator of the event. Appreciation was expressed to Public Works, Police, Administration, volunteers, and all participants.
• Council encouraged community members interested in providing feedback to consider volunteering or participating in a future committee.
• Announcement was made that a groundbreaking ceremony is scheduled for Tuesday, December 16, at 3:00 p.m. The ceremony will mark the start of construction for the new Police Department facility and future community center development. • Council highlighted ongoing and upcoming projects, including water well construction and infrastructure improvements. It was reported that the City secured $5 million in state funding for the police facility project. Council noted that 18 acres of land were secured for $1, with no use of local tax revenue or Measure funds. Future plans for the site include additional facilities such as a community center, senior services, and youthoriented programs.

Page 58 of 163 ends

• Council reflected on the City’s progress, noting a significant turnaround from a prior $3 million deficit. Recognition was given to the efforts of City Council, City staff, department heads, and regional partners. Council emphasized the importance of transparency, public engagement, and attending City Council meetings for accurate information.

CLOSED SESSION

20. Public Employment (§ 54957) - Title: Chief of Police: Direction provided to City Manager and HR Director re: negotiation of employment agreement

ADJOURNEMENT
Meeting adjourned at approximately 8:00pm.

CITY OF MCFARLAND
_______________________________
Erika De La Cruz, City Clerk

Page 59 of 163 ends

SPECIAL CITY COUNCIL MINUTES

IN-PERSON MEETING
December 15, 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 5:00p.m.

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

APPROVE AGENDA AS TO FORM
Motion by Vice Mayor Cano, Seconded by Councilmember Gutierrez to Approve Agenda as to Form at the meeting of December 15, 2025. Motion Approved by 4/0 Roll-Call Majority Vote.

Roll Call Vote:

AYES: S. Ayon, R. Cano, M. Gutierrez, A. Gonzalez
NOES: None
ABSENT: M. Pérez
ABSTAIN: None
PASSED: 4-0

INVOCATION
Offered by Councilmember Gonzalez

PLEDGE OF ALLEGIANCE
Offered by Vice Mayor Cano

DEPARTMENTAL REPORTS
None

CONSENT AGENDA
None

PUBLIC HEARINGS
None

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ADMINISTRATIVE AGENDA

1. Approval of Resolution No. 2025-163 A RESOLUTION OF THE CITY COUNCIL OF

THE CITY OF MCFARLAND APPROVING A LEASE AGREEMENT FOR CITY

OWNED PROPERTY ON FRONTAGE ROAD
Motion by Vice Mayor Cano, Seconded by Councilmember Gutierrez for the Approval of Resolution No. 2025-163 at the meeting of December 15, 2025. Motion Approved by 4/0 RollCall Majority Vote.

Roll Call Vote:

AYES: S. Ayon, R. Cano, M. Gutierrez, A. Gonzalez\
NOES: None
ABSENT: M. Pérez
ABSTAIN: None
PASSED: 4-0

2. Approval of Resolution No. 2025-164 A RESOLUTION OF THE CITY COUNCIL OF

THE CITY OF MCFARLAND APPROVING A LAND LEASE AGREEMENT WITH

THE MCFARLAND RECREATION & PARK DISTRICT FOR THE PUBLIC

SWIMMING POOL FACILITIES
Motion by Councilmember Gonzalez, Seconded by Councilmember Gutierrez for the Approval of Resolution No. 2025-164 at the meeting of December 15, 2025. Motion Approved by 4/0 Roll-Call Majority Vote.

Roll Call Vote:

AYES: S. Ayon, R. Cano, M. Gutierrez, A. Gonzalez\
NOES: None
ABSENT: M. Pérez
ABSTAIN: None
PASSED: 4-0

3. Approval of Resolution No. 2025-165 A RESOLUTION OF THE CITY COUNCIL OF

THE CITY OF MCFARLAND APPROVING THE EMPLOYMENT AGREEMENT

BETWEEN THE CITY OF MCFARLAND AND ADRIAN OLMOS FOR THE

POSITION OF CHIEF OF POLICE
Motion by Vice Mayor Cano, Second by Councilmember Gutierrez for the Approval of Resolution No. 2025-165 at the meeting of December 15, 2025. Motion Approved by 4/0 RollCall Majority Vote.

Roll Call Vote:

AYES: S. Ayon, R. Cano, M. Gutierrez, A. Gonzalez
NOES: None
ABSENT: M. Pérez
ABSTAIN: None
PASSED: 4-0

PUBLIC COMMENT
None

COUNCIL COMMENTS
None

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COUNCIL STATEMENTS AND REPORTS
• The Vice Mayor expressed his pride in the City Council’s progress toward moving the pool project forward and working collaboratively toward a resolution. • Congratulations were extended to Chief Olmos on his appointment as Police Chief. • The Mayor Ayon expressed pride in the Council’s accomplishments and the commitments being fulfilled on behalf of the community. • The groundbreaking ceremony for the Police Department is scheduled for tomorrow at 3:00 p.m., with construction anticipated to be completed within 12 to 14 months.

CLOSED SESSION
None

ADJOURNEMENT
Motion by Councilmember Gonzalez, Second by Councilmember Gutierrez, to adjourn the December 15, 2025, meeting at 5:26pm. Motion Approved by 4/0 Roll-Call Majority Vote.

Roll Call Vote:

AYES: S. Ayon, R. Cano, M. Gutierrez, A. Gonzalez
NOES: None
ABSENT: M. Pérez
ABSTAIN: None
PASSED: 4-0

CITY OF MCFARLAND
_______________________________
Erika De La Cruz, City Clerk

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City of McFarland
City Council Meeting

STAFF REPORT
Agenda Item No. 9.

Section: CONSENT AGENDA
Meeting Date: January 14,
2026
TO: Honorable Mayor and Council Members
FROM: Diego Viramontes, City Manager
Adrian Olmos, Chief of Police
Serrena McCuan, Human Resources Director
SUBJECT: Approval of Resolution No. 2026-1 A RESOLUTION OF THE CITY COUNCIL

OF THE CITY OF MCFARLAND APPROVING THE CREATION OF THE

DEPUTY CHIEF OF POLICE POSITION FOR THE CITY OF MCFARLAND

POLICE DEPARTMENT
SUMMARY:

At the direction of the City Council during the closed session of the last regularly scheduled meeting on December 10th, 2025, staff developed the proposed job description for the Deputy Chief of Police. The Council directed the creation of this position to ensure the Police Department has a designated second-in-command to provide continuity of leadership in the event the Chief of Police is absent, and to strengthen strategic and operational oversight within the Department.

The proposed job description for the Deputy Chief of Police has been developed to clearly and comprehensively define the duties, responsibilities, and qualifications required for this executive-level position within the Police Department. The position is intended to provide strategic leadership, operational oversight, and administrative support to the Chief of Police, while ensuring the effective delivery of law enforcement services and alignment with the City’s goals, policies, and community expectations.

The job description outlines the essential functions of the position, including oversight of departmental operations, supervision of assigned divisions and personnel, participation in policy development, budget planning, and coordination with internal departments and external agencies. It also establishes the minimum qualifications, knowledge, skills, abilities, and experience required to perform the role, as well as the reporting relationship and level of authority associated with the position. It also establishes the minimum qualifications, knowledge, skills, abilities, and experience required to perform the role, as well as the reporting relationship and level of authority associated with the position.

As part of this action, the vacant Captain position will be eliminated. The proposed changes will also require an update/amendment to the Position and Salary Range List, which is included as an attachment, to reflect the new classification and associated salary range.

Approval of the proposed Deputy Chief of Police job description will:

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• Formalize expectations for the role
• Provide a clear framework for recruitment and selection • Support evaluation and performance management
• Allow the City to proceed with appropriate personnel actions in accordance with City policies, applicable labor agreements, and state and federal regulations Approval of the proposed job description will formalize expectations for the Deputy Chief of Police role and provide a clear framework for recruitment, evaluation, and performance management. Staff recommends approval of this item to allow the City to proceed with appropriate personnel actions in accordance with City policies, applicable labor agreements, and state and federal regulations.

FINANCIAL IMPACT:

The proposed job description for the Deputy Chief of Police is structured to maintain fiscal neutrality for the Police Department. At this time, the Department will eliminate the vacant Captain position. The consolidation of responsibilities and reallocation of duties at the executive level is intended to offset costs associated with the Deputy Chief position. As a result, there is no anticipated additional fiscal impact to the Police Department’s adopted budget.

RECOMMENDATION:

Staff recommends that the City Council approve the proposed job description for the Deputy Chief of Police as presented, thereby authorizing staff to implement the position and proceed with related personnel actions in accordance with City policies, applicable labor agreements, and state and federal regulations.

ATTACHMENTS:

1. EXHIBIT A

2. Salary Range FY25-26 - Updated Deputy Chief of Police

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RESOLUTION NO. 2026-1

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MCFARLAND APPROVING

THE JOB DESCRIPTION FOR THE DEPUTY CHIEF OF POLICE POSITION WHEREAS, at the direction of the City Council during the closed session of the last regularly scheduled meeting, staff developed a proposed job description for the position of Deputy Chief of Police; and
WHEREAS, the City Council directed the creation of the Deputy Chief of Police position to provide the Police Department with a designated second-in-command, ensuring continuity of leadership in the absence of the Chief of Police and strengthening strategic and operational oversight within the Department; and
WHEREAS, the proposed job description clearly defines the duties, responsibilities, and qualifications required for this executive-level position, including oversight of departmental operations, supervision of assigned divisions and personnel, participation in policy development, budget planning, resource management, and coordination with internal and external agencies; and WHEREAS, the proposed job description establishes the minimum qualifications, knowledge, skills, abilities, and experience required to perform the role, as well as the reporting relationship and level of authority associated with the position; and
WHEREAS, as part of this organizational change, the vacant Captain position will be eliminated; and
WHEREAS, the Position and Salary Range List will be updated to reflect the new classification and associated salary range; and
WHEREAS, the City Council approves posting and beginning recruitment for the Deputy Chief of Police position effective January 7, 2026,
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of McFarland as follows:

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1. The proposed job description for the position of Deputy Chief of Police is hereby approved.

2. The vacant Captain position will be eliminated. .

3. The Position and Salary Range List shall be updated to reflect the new classification and associated salary range.

4. The City Council authorizes staff to post and begin recruitment for the Deputy Chief of Police position effective January 7, 2026.

5. Staff is directed to proceed with all personnel actions related to this organizational change in accordance with City policies, applicable labor agreements, and state and federal regulations.

PASSED AND ADOPTED at a regular meeting of the City Council of the City of McFarland on January 14, 2026 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:

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_____________________________
Nathan Hodges, City Attorney

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City of McFarland
Deputy Chief of Police
Contract
Department: Police Department
Reports To: Chief of Police
FLSA Status: Exempt
Salary Range: $105,000- $120,000 Annually
Status: Full-Time
Job Overview
Under general direction of the Police Chief, the Deputy Police Chief directs, manages, supervises, and coordinates the activities and operations of the Police Department; serves as second in command to the Police Chief; oversees the day-to-day operations of a bureau and/or divisions in the Police Department; coordinates assigned activities with other divisions, departments, and outside agencies; and provides highly responsible and complex administrative support to the Police Chief. This is an executive management level classification responsible for supervising and managing staff, planning, developing, and administering the departmental budget, and directing the day-to-day operations of a bureau and/or divisions of the Police Department.

Essential Duties and Responsibilities
Duties may include, but are not limited to, the following:
• Assume management responsibility for the activities and operations of the Police Department, coordinating sworn and non-sworn personnel in maintaining order, protecting life and property, investigating crimes, and enforcing laws and municipal ordinances.
• Serve as second-in-command to the Police Chief; oversee day-to-day operations of a bureau or division; conduct organizational, operational, and policy studies; and recommend modifications as appropriate.
• Develop and implement departmental goals, objectives, policies, procedures, and priorities for assigned programs; recommend and administer policies and procedures.

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• Respond to emergency situations as needed; work a flexible schedule including nights, weekends, and holidays.
• Monitor and evaluate efficiency and effectiveness of service delivery; recommend service and staffing levels within departmental policy.
• Review crime reports and current law enforcement literature to determine trends and make operational recommendations.
• Plan, direct, coordinate, and review the work of assigned staff; assign projects and evaluate outcomes; identify and resolve problems.
• Select, train, motivate, and evaluate personnel; coordinate police training programs; implement discipline and termination procedures as necessary. • Participate in the development and administration of the departmental budget; monitor expenditure; forecast needs for staffing, equipment, and supplies. • Prepare special reports, correspondence, and statistical information; analyze and evaluate recommendations from personnel.
• Serve as liaison with other departments, agencies, elected officials, media, and the public; negotiate and resolve sensitive and complex issues.
• Represent the Police Department in community meetings and professional organizations. • Serve as acting Police Chief as assigned.
• Establish and direct training programs for sworn and non-sworn personnel, including recruit Field Training Programs.
• Perform other duties as assigned.

Minimum Qualifications
Experience:
• Three (3) years of increasingly responsible experience in a middle management or higher role in a POST California law enforcement agency, including supervisory experience, or an equivalent combination of education and experience sufficient to successfully perform the essential duties of the position.

Education:
• Bachelor’s degree from an accredited college or university in Police Science, Public Administration, Business Administration, Political Science, or a closely related field.

Licenses/Certificates:
• Possession of an Advanced, Supervisory and Management Certificate awarded by the Peace Officer Standards and Training Commission for the State of California, or eligibility to possess valid Supervisory and Management certificates issued by POST within 12 months of appointment.
• Must possess a valid California driver's license and have a satisfactory driving record.

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Knowledge of:
• Principles and practices of organization, administration, budget, and personnel management.
• Technical and administrative phases of law enforcement, including investigations, patrol, traffic control, emergency preparedness, and custody of persons and property. • Federal, state, and local laws, ordinances, and departmental policies. • Criminal law and procedures, including arrest, search and seizure, traffic regulations, and rules of evidence.
• Supervision, training, and performance evaluation principles. • Leadership, motivation, team building, and conflict resolution. • Budgeting and financial management principles.
• Modern law enforcement technology, software, and communications systems, including mobile display terminals.
• Use of firearms and other police equipment.

Ability to:
• Analyze complex reports, problems, and data; evaluate staff performance and departmental operations.
• Plan, organize, direct, and coordinate large teams of sworn and non-sworn personnel. • Supervise, train, and evaluate personnel effectively. • Conduct interviews and interrogations.
• Develop and implement goals, policies, and procedures. • Communicate clearly and concisely, orally and in writing. • Exercise sound judgment and make independent decisions in accordance with laws, regulations, and policies.
• Respond effectively under emergency circumstances.
• Build cooperative working relationships with staff, other agencies, and the public. • Meet physical requirements necessary for law enforcement duties, including safely handling firearms and operating vehicles.

Additional Information:
• May work unusual or prolonged hours.
• Must remain on-call and be able to respond to emergencies. • Required to represent the Police Department in the community and at professional meetings.
• Must pass a comprehensive California POST background investigation, medical and psychological examinations.

COMPENSATION AND BENEFITS:

The City of McFarland offers an excellent benefit package including:
o Comprehensive City paid medical, dental, and vision benefits for the employee and Dependents

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

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

Additional Information
All City employees are designated Disaster Service Workers and may be required to respond to emergencies or disaster-related activities.

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City Manager Contract
Chief of Police Contract
Deputy Chief of Police Contract
Cold Case Investigator Contract
Finance Director Contract
Public Works Director Contract
Assistant Public Works Director Contract
Community Development Director Contract
Human Resources Director Contract
City Councilmembers $200

TITLE RANGE STEP A STEP B STEP C STEP D STEP E STEP F STEP A STEP F Administrative Assistant I 15 1,489.75 1,565.17 1,644.40 1,727.64 1,815.10 1,906.99 18.62 23.84 Accounting Clerk I 15 1,489.75 1,565.17 1,644.40 1,727.64 1,815.10 1,906.99 18.62 23.84 Community Service Officer 15 1,489.75 1,565.17 1,644.40 1,727.64 1,815.10 1,906.99 18.62 23.84 Accounting Clerk II 19 1,644.41 1,727.65 1,815.11 1,907.00 2,003.53 2,104.96 20.56 26.31 Animal Control/Code Enforcement Officer 19 1,644.41 1,727.65 1,815.11 1,907.00 2,003.53 2,104.96 20.56 26.31 Police Office Technician 19 1,644.41 1,727.65 1,815.11 1,907.00 2,003.53 2,104.96 20.56 26.31 Community Development Technician 19 1,644.41 1,727.65 1,815.11 1,907.00 2,003.53 2,104.96 20.56 26.31 Utilities Operator In Training 19 1,644.41 1,727.65 1,815.11 1,907.00 2,003.53 2,104.96 20.56 26.31 Wastewater Treatment Plant Operator In Training 19 1,644.41 1,727.65 1,815.11 1,907.00 2,003.53 2,104.96 20.56 26.31 Street Maintenance I 22 1,770.85 1,860.49 1,954.67 2,053.63 2,157.59 2,266.81 22.14 28.34 Police Emergency Dispatcher 25 1,907.01 2,003.55 2,104.97 2,211.53 2,323.48 2,441.11 23.84 30.51 Accounting Clerk III 25 1,907.01 2,003.55 2,104.97 2,211.53 2,323.48 2,441.11 23.84 30.51 Sweeper/Street Maintenance Worker I 25 1,907.01 2,003.55 2,104.97 2,211.53 2,323.48 2,441.11 23.84 30.51 Transit Operator 25 1,907.01 2,003.55 2,104.97 2,211.53 2,323.48 2,441.11 23.84 30.51 Administrative Assistant II 26 1,954.68 2,053.63 2,157.59 2,266.82 2,381.57 2,502.13 24.43 31.28 Facilities Maintenance Specialist 27 2,003.55 2,104.97 2,211.53 2,323.49 2,441.11 2,564.69 25.04 32.06 Crime Scene Technician 27 2,003.55 2,104.97 2,211.53 2,323.49 2,441.11 2,564.69 25.04 32.06 Police Officer Reserve/Trainee 27 2,003.55 2,104.97 2,211.53 2,323.49 2,441.11 2,564.69 25.04 32.06 Communications and Marketing Specialist 27 2,003.55 2,104.97 2,211.53 2,323.49 2,441.11 2,564.69 25.04 32.06 Animal Control/Code Enforcement Supervisor 29 2,104.98 2,211.54 2,323.49 2,441.12 2,564.69 2,694.52 26.31 33.68 Administrative Assistant III 30 2,157.60 2,266.83 2,381.58 2,502.14 2,628.81 2,761.89 26.97 34.52 Parks and Streets Maintenance Supervisor 32 2,266.83 2,381.59 2,502.15 2,628.81 2,761.89 2,901.71 28.34 36.27 Staff Accountant 32 2,266.83 2,381.59 2,502.15 2,628.81 2,761.89 2,901.71 28.34 36.27 Utilities Operator I 32 2,266.83 2,381.59 2,502.15 2,628.81 2,761.89 2,901.71 28.34 36.27 Building Inspector I/Code Enforcement Officer 35 2,441.13 2,564.71 2,694.54 2,830.95 2,974.26 3,124.82 30.51 39.06 Utilities Operator II 36 2,502.16 2,628.82 2,761.90 2,901.72 3,048.61 3,202.94 31.28 40.04 Accounting Supervisor 38 2,628.83 2,761.91 2,901.73 3,048.62 3,202.95 3,365.09 32.86 42.06 Communication/Records Supervisor 38 2,628.83 2,761.91 2,901.73 3,048.62 3,202.95 3,365.09 32.86 42.06 Police Officer 38 2,628.83 2,761.91 2,901.73 3,048.62 3,202.95 3,365.09 32.86 42.06 School Resource Officer 38 2,628.83 2,761.91 2,901.73 3,048.62 3,202.95 3,365.09 32.86 42.06 Utilities Operator III 41 2,830.96 2,974.27 3,124.84 3,283.03 3,449.23 3,623.84 35.39 45.30 Police Corporal 42 2,901.74 3,048.63 3,202.96 3,365.11 3,535.46 3,714.43 36.27 46.43 Police Sergeant 46 3,202.97 3,365.12 3,535.47 3,714.45 3,902.48 4,100.04 40.04 51.25 City Clerk (Non-Certified) 35 2,441.13 2,564.71 2,694.54 2,830.95 2,974.26 3,124.82 30.51 39.06 City Clerk (Certified) 41 2,830.96 2,974.27 3,124.84 3,283.03 3,449.23 3,623.84 35.39 45.30 Assistant Engineer/Projects Manager 46 3,202.97 3,365.12 3,535.47 3,714.45 3,902.48 4,100.04 40.04 51.25 Finance Manager 46 3,202.97 3,365.12 3,535.47 3,714.45 3,902.48 4,100.04 40.04 51.25 Grant Manager 46 3,202.97 3,365.12 3,535.47 3,714.45 3,902.48 4,100.04 40.04 51.25 Senior City Planner 46 3,202.97 3,365.12 3,535.47 3,714.45 3,902.48 4,100.04 40.04 51.25 Utilities Manager 46 3,202.97 3,365.12 3,535.47 3,714.45 3,902.48 4,100.04 40.04 51.25

EXEMPT EMPLOYEE PAY SCHEDULE - BIWEEKLY HOURLY PAY

CITY OF MCFARLAND

POSITION & SALARY RANGE LIST
EFFECTIVE 07/01/2025-06/30/2026

CONTRACT EMPLOYEES

CITY COUNCIL - MONTHLY

NON- EXEMPT EMPLOYEE PAY SCHEDULE - BIWEEKLY HOURLY PAY

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City of McFarland
City Council Meeting

STAFF REPORT
Agenda Item No. 10.

Section: CONSENT AGENDA
Meeting Date: January 14,
2026
TO: Honorable Mayor and Council Members
FROM: Diego Viramontes, City Manager
SUBJECT: Adopt 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
SUMMARY:

At the direction of the City Council, staff has prepared an ordinance to revert the appointment and supervisory authority of the Chief of Police from the City Council back to the City Manager.

The ordinance was introduced on December 10, 2025, and is now presented for adoption. This action is intended to improve operational efficiency, reinforce clear lines of administrative authority, and align the Police Department with the City’s Council-Manager form of government.

Background
In 2021, the City Council adopted Ordinance No. 0007-2021, which shifted authority for the appointment and supervision of the Chief of Police from the City Manager to the City Council.

The intention at the time was to enhance City Council oversight of police leadership and department direction.

Over the last several years, the City has implemented improved systems of accountability, budget management, operational alignment across departments, and performance evaluation processes. The City Council has expressed a desire to improve organizational efficiency and streamline administrative oversight of day-to-day operations of the Police Department. After thoughtful discussion, the City Council directed staff to restore the traditional City Manager authority over the Police Chief position to ensure unified administration of City operations and enhance accountability and responsiveness.

The proposed ordinance would:
• Amend Municipal Code Sections 2.16.070 and 2.16.080 to remove the Chief of Police from the list of positions excluded from the City Manager’s appointment, supervision, and disciplinary authority.
• Amend Municipal Code Chapter 2.28 to provide that the Chief of Police is appointed, supervised, and removed by the City Manager, rather than the City Council.

This action aligns police leadership with the City’s operational structure, supports

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organizational cohesion, and strengthens management consistency across all departments.

FINANCIAL IMPACT:

There is no direct fiscal impact associated with this action.

RECOMMENDATION:

Adopt an ordinance amending the McFarland Municipal Code to authorize the City Manager to appoint, supervise, and remove the Chief of Police.

ATTACHMENTS:

1. 0007-2021 Ordinance to Amend City Manager and Police Department Codes

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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
Section 1. Recitals
WHEREAS, The City of McFarland (“City”) desires to amend, clarify and codify its Municipal Code Chapter related to City Manager and Police Department; and WHEREAS, The Ordinance Amendment updates the Municipal Code to codify (1) the City Manager Powers and Duties over employees, appointments, promotions, removals, and demotions and additional duties and (2) the chief of police; and
WHEREAS, Adoption of this Ordinance will provide uniform and comprehensive regulations and standards related to Chapter 2.16 and 2.28 of the McFarland Municipal Code; and WHEREAS, Adoption of this Ordinance is in furtherance of the City’s goals and objectives while reducing the potentially negative impacts arising from incompatible Municipal Code Chapters,

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

Section 1. Section 2.16.070 of the McFarland Municipal Code is hereby adopted, amended and restated to read as follows:

2.16.070 Powers and duties—Authority over employees.

It shall be the duty of the city manager, and he/she shall have the authority to control, order and give directions to all officers and employees of the city other than the city attorney or the city treasurer/finance director.

Section 2. Section 2.16.080 of the McFarland Municipal Code is hereby adopted, amended and restated to read as follows:

2.16.080 Powers and duties—Appointments, promotions, removals and demotions.

It shall be the duty of the city manager to, and he/she shall appoint, remove, promote and demote any and all officers and employees of the city, except the city attorney and the city treasurer/finance director, subject to the rules and regulations of the city personnel ordinance, insofar as the personnel ordinance does not conflict with the ordinance codified in this chapter, it being the intent and purpose of the city

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council that in case of any conflict between the ordinance codified in this chapter and the city personnel ordinance and rules and regulations thereunder, that the ordinance codified in this chapter shall prevail.

Section 3. Section 2.28.020 of the McFarland Municipal Code is hereby adopted, amended and restated to read as follows:

2.28.020—Chief of Police.
(a) The Chief of Police shall be appointed by the City Manager. (b) The Chief of Police shall be in control of the operation of the Police Department, subject to the supervision of the City Manager, and shall direct the Department so it fulfills the duties delegated to it by law as follows:
(1) Under the administrative direction of the City Manager, to plan, organize and direct the activities of the Police Department in law enforcement and crime prevention; and (2) To do related work as required.
(c) The Police Department shall adhere to standards for recruitment and training established by the California Commission on Police Officer Standards and Training (POST). The POST Commission and its representatives may make such inquiries as they may deem appropriate from time to time to ascertain whether the POST standards are being adhered to.

Section 4. 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 5. Severability. If any section, subsection, sentence, clause, phrase, or word of this Ordinance 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 6. Effective Date. This Ordinance shall take effect thirty days after its adoption pursuant to California Government Code section 36937.

Section 7. Certification; Publication. The City Clerk shall certify to the passage and adoption of this Ordinance and shall cause the same to be published or posted according to law.

INTRODUCED, at a Regular meeting of the City Council of the City of McFarland, California on 12/10/2025, by the following vote:

PASSED AND ADOPTED at a Regular meeting of the City Council of the City of McFarland on 1/14/2026 by the following vote:

Aye Nae Abstain Absent
Saul Ayon
Ricardo Cano

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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 January 14, 2026.

ATTEST:
________________________________
Erika De La Cruz, City Clerk
APPROVED AS TO FORM:
_____________________________
Nathan Hodges, City Attorney

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City of McFarland
City Council Meeting

STAFF REPORT
Agenda Item No. 11.

Section: CONSENT AGENDA
Meeting Date: January 14,
2026
TO: Honorable Mayor and Council Members
FROM: Diego Viramontes, City Manager
Adrian Olmos, Chief of Police
SUBJECT: APPROVAL OF TRAVEL AND TRAINING EXPENSES EXCEEDING $500.00

PER TRIP FOR SERGEANT PHILIP GARZA TO ATTEND THE SHERMAN

BLOCK SUPERVISORY LEADERSHIP INSTITUTE COURSE AT THE

HAMPTON INN FOLSOM, CALIFORNIA, STARTING WITH SESSION ONE JANUARY 29-31, 2026 AND MONTHLY AFTER THAT FOR 8 SESSIONS TOTAL, ENDING AUGUST 21, 2026
SUMMARY:

The Sherman Block Supervisory Leadership Course is offered by POST to prepare first-line and mid-level supervisors for the complex challenges facing modern law enforcement agencies. The course is highly selective and emphasizes leadership principles, organizational behavior, risk management, employee development, and ethical leadership. Graduates of the program are expected to serve as leaders, mentors, and change agents within their agencies.

Authorizing a Sergeant to attend the POST Sherman Block Supervisory Leadership Course will provide both immediate and long-term benefits to the Police Department and the city. Key benefits include enhanced leadership capacity, improved organizational effectiveness, succession planning, ethical and professional standards. The Sherman Block course is widely regarded as a benchmark for supervisory leadership training within California law enforcement.

Participation signals the department's commitment to excellence, professionalism, and continuous improvement. Approving attendance at the POST Sherman Block Supervisory Leadership Course represents a prudent investment in leadership development and organizational excellence. The skills and knowledge gained will enhance supervisory performance, strengthen departmental operations, and ultimately benefit the community served by the City.

FINANCIAL IMPACT:

This training is POST reimbursable under Plan IV. Lodging, travel, tuition and related allowable expenses will be eligible for reimbursement. Initial financial impact before reimbursement will be $794.00 for each monthly session. This is covered in the McFarland Police Department's POST Reimbursable Training Budget.

RECOMMENDATION:

Staff recommends the city council discuss and approve the 8-session Sherman Block Supervisory Leadership Institute Course for Sergeant Phillip Garza.

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ATTACHMENTS:

1. SLI CLASS COURSE INFORMATION

2. SLI_FLYER

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COMMISSION ON PEACE OFFICER

STANDARDS AND TRAINING

LOCATION

Hampton Inn Folsom
155 Placerville Rd
Folsom, CA 95630
SLI SCHEDULE: CLASS 568
Session Dates Days Course Control #
1 January 29-31, 2026 Th-Sa 9180-12311-25-009
2 February 26-28, 2026 Th-Sa 9180-12312-25-011
3 March 26-28, 2026 Th-Sa 9180-12313-25-013
4 April 23-25, 2026 Th-Sa 9180-12314-25-015
5 May 21-23, 2026 Th-Sa 9180-12315-25-019
6 (a)**June 25-26, 2026 Th-Sa TBA
(b)**June 27, 2026 9180-12319-25-020
7 July 23-25, 2026 Th-Sa 9180-12317-26-002
8 August 19-21, 2026 W-F 9180-12318-26-002
Sessions are Thursday through Saturday unless otherwise noted. *Commencement is on Friday, August 21, 2026.
**Session 6 will be held at the Museum of Tolerance in two parts. Part (a) is at the Museum of Tolerance the first two days; part (b) is at the hotel on the third day.

Students will stay all three days of session 6 at a local hotel in Los Angeles. ***TWO SEPARATE TRR’S ARE REQUIRED FOR SESSION 6***

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Eight dynamic sessions
that will impact your career
www.post.ca.gov
the
SBSLI Program
The Leadership Challenge—
the future
is NOW!
The Leadership Challenge—
the future
Leadership/Values/Actions/Ethics

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The SBSLI Course: This dynamic eight-session course is designed to stimulate personal growth, leadership, and ethical decision-making for law enforcement front-line supervisors. Each session is fast-paced and packed with information, and was created to meet the needs of working professionals.

Students will be challenged by this curriculum. The Program will compel them to take a hard look at their leadership style, and the role that society places in its law enforcement officers. Graduates leave SBSLI equipped with the tools to become the leader of the future.

Is the SBSLI Program right for you? For more information, entry requirements, and application process, go to www.post.ca.gov (Training > Training Programs > Sherman Block Supervisory Leadership Institute) or call: 916 227-3467 www.post.ca.gov
Leadership/Values/Actions/Ethics
Adaptive Leadership and Other Leadership Models
Introduction to dialogue and the experiential learning method. Students learn the philosophy of this type of learning as well as its process. Students are introduced to the idea that the foundation of leadership is the capacity to exercise choice emerging from free will and the obligation to change our response to circumstances by how we perceive them.

Alignment of Personal Values and Leadership Actions
The students examine the classic works of ancient philosophers and knowledge/ wisdom and the burden of responsibility. This serves as a foundation to studying the challenges to leadership and virtue and the golden mean as it pertains to finding balance.

Ethics and First Advance into the Adaptive Leadership Project Students learn to classify an ethical dilemma and apply ethical reasoning in decision-making from the standpoint of reason with the goal to resolve the issue in a rational manner that is good.

The Nexus between Organizational Behavior and Culture
Students explore the practice of leadership vision, with the goal of inspiring and moving people towards a desired future state.

An Investigation of Intra-Group Dynamics
Students delve into their own impact on the system. The effect of the leader’s influence on group dynamics is explored.

The Power of One, Reinforced
Students visit the Los Angeles Museum of Tolerance. Racism, tolerance, culture, prejudice, hate, and discrimination are thoroughly analyzed.

Understanding the Presence and Nature of Organizational Politics Students learn to recognize and understand politics in its classical form — in service of citizen and state.

The Wheel Comes Around
Students receive an executive summary of their colleagues’ Adaptive Leadership projects which provides them with numerous case studies surrounding adaptive challenges for law enforcement agencies throughout the state.

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City of McFarland
City Council Meeting

STAFF REPORT
Agenda Item No. 12.

Section: PUBLIC HEARINGS
Meeting Date: January 14,
2026
TO: Honorable Mayor and Council Members
FROM: Diego Viramontes, City Manager
Serrena McCuan, Human Resources Director
SUBJECT: Waive Full Reading and Introduce Ordinance No. 1-2026 AN ORDINANCE OF

THE CITY COUNCIL OF THE CITY OF MCFARLAND ADDING AND
APPROVING A NEW CHAPTER 2.22 TO THE MUNICIPAL CODE TO

ESTABLISH THE CITY'S EMPLOYEE RETIREMENT CONTRACT WITH THE CALIFORNIA PUBLIC EMPLOYEES' RETIREMENT SYSTEM.

SUMMARY:

On October 22, 2025, the City Council adopted Resolution No. 2025-140, a Resolution of Intention to approve a contract between the City of McFarland and the Board of Administration of the California Public Employees’ Retirement System (CalPERS), as required by the Public Employees’ Retirement Law.

Following adoption of the Resolution of Intention, employee elections were conducted in accordance with CalPERS requirements. The results of the election indicated that a majority of Safety members voted in favor of transitioning to CalPERS, while a majority of Miscellaneous members voted against transitioning. Pursuant to CalPERS rules, participation may only proceed for employee groups in which a majority vote in favor. As such, staff is proceeding at this time only with Safety personnel.

The proposed ordinance establishes a new chapter of the McFarland Municipal Code to authorize the City to enter into a CalPERS retirement contract and to designate the City Manager as the executing authority. The ordinance does not establish benefit formulas, contribution rates, or effective dates for retirement benefits. Those elements will be addressed through a separate resolution approving the CalPERS contract, which will be brought forward once this ordinance becomes effective.

BACKGROUND
The Public Employees’ Retirement Law requires a multi-step process for a public agency to enter into or amend a contract with CalPERS. These steps include:

1. Adoption of a Resolution of Intention by the governing body

2. Conduct employee elections for impacted membership groups

3. Adoption of an ordinance authorizing the contract

4. Final approval of the CalPERS contract through a separate resolution

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Purpose of the Ordinance
The proposed ordinance establishes Chapter 2.22 of the McFarland Municipal Code, titled Employee Retirement Contract, to clearly and narrowly authorize the City to enter into a retirement contract with CalPERS. Creating a standalone chapter avoids commingling retirement authority with the City’s personnel system provisions and provides a clean, durable framework for future contract amendments.

This ordinance is required before the City may execute and submit a CalPERS contract. The ordinance will become effective thirty (30) days after adoption pursuant to California Government Code section 36937.

Benefit Implementation and Effective Date
The ordinance does not implement retirement benefits or establish an effective date for benefit changes. Consistent with best practices and CalPERS requirements:
• Retirement benefit formulas
• Membership classifications
• Employer and employee contribution arrangements
• Benefit effective dates
will be established through a separate resolution approving the CalPERS contract, with the contract specifying an anticipated effective date of July 1, 2026, aligned with the start of the FY 2026-2027 fiscal year.

This sequencing allows the City to meet CalPERS procedural requirements while ensuring that benefits do not commence prior to Council’s intended date.

ANTICIPATED NEXT STEPS
Once the ordinance is adopted and becomes effective, staff will return to the City Council with:
• A resolution approving the CalPERS contract for Safety members only • The CalPERS contract (Exhibit A), specifying benefit terms and an effective date of July 1, 2026
• A detailed fiscal analysis of employer contribution impacts associated with the approved benefits
FINANCIAL IMPACT:

There is no immediate fiscal impact associated with adoption of this ordinance.

Fiscal impacts related to CalPERS participation for Safety personnel, including employer contribution rates and any transition costs, will be presented to the City Council for consideration at the time the CalPERS contract is brought forward for approval.

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RECOMMENDATION:

Staff recommends that the City Council introduce and adopt an ordinance establishing Chapter

2.22 of the McFarland Municipal Code authorizing the City to enter into a contract with the California Public Employees’ Retirement System (CalPERS).

ATTACHMENTS:

1. EXHIBIT A

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ORDINANCE NO. 1-2026
Section 1. Recitals
WHEREAS, WHEREAS, on October 22, 2025, the City Council adopted Resolution No. 2025-140, a Resolution of Intention to approve a contract between the City of McFarland and the Board of Administration of the California Public Employees’ Retirement System (CalPERS), as required by the Public Employees’ Retirement Law; and
WHEREAS, following adoption of the Resolution of Intention, employee elections were conducted in accordance with CalPERS requirements, resulting in a majority of Safety members voting in favor of transitioning to CalPERS, while a majority of Miscellaneous members voted against transitioning; and
WHEREAS, pursuant to CalPERS rules, participation in the retirement system may only proceed for employee groups in which a majority voted in favor, and as such, staff is proceeding at this time only with Safety personnel; and
WHEREAS, the proposed ordinance establishes a new Chapter 2.22 of the McFarland Municipal Code, titled Employee Retirement Contract, to authorize the City to enter into a CalPERS retirement contract and to designate the City Manager as the executing authority; and WHEREAS, the ordinance does not establish retirement benefit formulas, contribution rates, or effective dates, which will be addressed through a separate resolution approving the CalPERS contract once the ordinance becomes effective; and
WHEREAS, adoption of this ordinance is required before the City may execute and submit a CalPERS contract, and the ordinance will become effective thirty (30) days after adoption pursuant to California Government Code section 36937; and
WHEREAS, the separate resolution approving the CalPERS contract will specify retirement benefit formulas, membership classifications, employer and employee contribution arrangements, and an anticipated effective date of July 1, 2026, aligned with the start of the FY 2026-2027 fiscal year; and WHEREAS, the sequencing of the ordinance followed by the contract approval ensures that the City meets CalPERS procedural requirements while ensuring benefits do not commence prior to

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Council’s intended date; and
WHEREAS, upon the ordinance becoming effective, staff will return to the City Council with a resolution approving the CalPERS contract for Safety members only, including the contract (Exhibit A) and a detailed fiscal analysis of employer contribution impacts associated with the approved benefits.

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

Section 2. Chapter 2.22 of the McFarland Municipal Code is hereby adopted to read as follows:

2.22 — Employee Retirement Contract.

Section 3. Section 2.22.010 of the McFarland Municipal Code is hereby adopted to read as follows:

2.22.010 — Authorized.

A contract between the City Council of the City of McFarland and the Board of Administration of the California Public Employees’ Retirement System is hereby authorized, a copy of said contract being attached hereto, marked "Exhibit A", and by such reference made a part hereof as though herein set out in full.

Section 4. Section 2.22.020 of the McFarland Municipal Code is hereby adopted to read as follows:

2.22.020 — City Manager Shall Execute.

The City Manager of the City of McFarland is hereby authorized, empowered and directed to execute the contract authorized in Section 2.22.010, for and on behalf of the City of McFarland.

Section 5. 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 6. Severability. If any section, subsection, sentence, clause, phrase, or word of this Ordinance 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 7. Effective Date. This Ordinance shall take effect thirty days after its adoption pursuant to California Government Code section 36937.

Section 8. Certification; Publication. The City Clerk shall certify to the passage and adoption of this Ordinance and shall cause the same to be published or posted according to law.

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INTRODUCED, at a Regular meeting of the City Council of the City of McFarland, California on 1/14/2026, by the following vote:

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

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

ATTEST:
________________________________
Erika De La Cruz, City Clerk
APPROVED AS TO FORM:
_____________________________
Nathan Hodges, City Attorney

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City of McFarland
City Council Meeting

STAFF REPORT
Agenda Item No. 13.

Section: PUBLIC HEARINGS
Meeting Date: January 14,
2026
TO: Honorable Mayor and Council Members
FROM: Diego Viramontes, City Manager
Megan Snyder, Community Development Director
SUBJECT: Approval of Resolution No. 2026-2 A RESOLUTION OF THE CITY COUNCIL

OF THE CITY OF MCFARLAND APPROVING A VARIANCE AND
CONSIDERING A FEE WAIVER FOR PROPERTY LOCATED AT 310 4TH STREET
SUMMARY:

The variance is requested to allow for the construction of an accessory dwelling unit, herein after referred to as "ADU."
The project site consists of approximately 400 square feet ADU at the property located at 310 4 th Street and is developed with the existing structure.

Applicant proposed a one-chair barbershop station in his home at 310 4th Street. In order to proceed with his proposal, he was advised to apply for a Home Occupation, Conditional Use Permit, and Variance. His application along with conditions were presented at a City Council meeting for possible approval. He received approval for both and proceeded with a Site Plan Review in the Planning Department. The site plan was reviewed and proceeded with the Building Department for a review and permit approval.

The fee breakdown to date is as follows:

Home Occupation Fees: $125.00
Variance: $2,040.00
Conditional Use Permit: $1,360.00
Applicant received a partial refund for minimal staff time used.

Building Permit: $1,607.29
At this time, the applicant is proposing a variance for the rear (north) and rear (east) sides of the property only at the northeast corner of the property due to a gas meter posing issue with allowing both access for public utility need and setback requirements. The applicant is requesting approval of a variance from the minimum required side and rear setback standards.

The applicable zoning code requires a minimum setback of 5 feet, and the applicant proposes a setback of 1 foot 11 inches to accommodate the block wall cut out that houses the gas meter. The proposed development otherwise complies with all applicable zoning standards, with consideration to the ADU.

Conditions of Approval
Staff recommends the following conditions of approval:

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1. The project shall be developed in substantial conformance with the approved plans approved on November 11, 2025.

2. This variance applies only to the setback identified herein and does not grant approval for any other zoning deviation.

3. All construction shall comply with applicable building and fire codes.

4. Any modification to the approved plans shall be subject to staff review and approval.

Public Notice
Public notice of the hearing was provided in compliance with the McFarland Municipal Code.

FINANCIAL IMPACT:

The total cost for this variance would be $2,040.00 Applicant is requesting a waiver of fees as he has made a substantial financial investment on this process to date. Submitting for council review and consideration. No other financial impact is expected.

RECOMMENDATION:

The variance will not be materially detrimental to the public welfare or injurious to property or improvements in the surrounding area, as the proposed variance is minor in nature. The ADU has no access on the East side of the property that would be used for an evacuation route if an emergency were to arise.

Staff recommends consideration and direction of the requested variance, subject to the conditions listed above, based on the findings presented in this report and on the fee waiver as outlined in Resolution 2026-3.

ATTACHMENTS:

None

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RESOLUTION NO. 2026-2
RESOLUTION 2026-3 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

MCFARLAND APPROVING A VARIANCE AND CONSIDERING A FEE WAIVER FOR PROPERTY LOCATED AT 310 4TH STREET
WHEREAS, the applicant submitted a request for a variance to allow reduced side and rear yard setbacks in order to accommodate an accessory dwelling unit (ADU) and an existing gas meter at the northeast corner of the property located at 310 4th Street; and WHEREAS, the applicable zoning regulations require a minimum setback of five (5) feet, and the applicant proposes a setback of one foot eleven inches (1’11”) solely to accommodate the gas meter enclosure; and
WHEREAS, the proposed development otherwise complies with all applicable zoning and development standards; and
WHEREAS, public notice of the hearing was provided in compliance with the McFarland Municipal Code; and
WHEREAS, he City Council has reviewed the staff report, application materials, and recommendations and finds that the requested variance is minor in nature and will not be materially detrimental to the public welfare or injurious to surrounding properties; NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of McFarland that it hereby finds and determines as follows:

1. Approves requested variance from the minimum side and rear setback standards for the property located at 310 4th Street, limited to the northeast corner of the property, subject to the following conditions:
o The project shall be developed in substantial conformance with plans approved on November 11, 2025.
o This variance applies only to the setback identified herein and does not authorize any other zoning deviation.
o All construction shall comply with applicable building and fire codes.

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o Any modification to the approved plans shall be subject to staff review and approval.

2. Considers and directs staff to implement the approved variance in accordance with this resolution.

3. Considers the applicant’s request for a waiver of the variance fee and provides direction to staff regarding approval or denial of the fee waiver.

PASSED AND ADOPTED at a regular meeting of the City Council of the City of McFarland on January 14, 2026 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. 14.

Section: ADMINISTRATIVE
AGENDA
Meeting Date: January 14,
2026
TO: Honorable Mayor and Council Members
FROM: Diego Viramontes, City Manager
Jonathan Arceo, Finance Manager
SUBJECT: RECEIVE AND FILE THE CITY OF MCFARLAND AUDITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED JUNE 30, 2025
SUMMARY:

The City Council is requested to receive and file the City of McFarland’s audited financial statements for the fiscal year ended June 30, 2025. The audit was completed and issued on December 26, 2025, within six months following the close of the fiscal year, representing a significant milestone in the City’s ongoing efforts to strengthen financial accountability, transparency, and internal controls. The audit was performed by CliftonLarsonAllen LLP and resulted in an unmodified (clean) opinion on the City’s financial statements.

Background
State law and generally accepted accounting principles require the City to prepare annual financial statements and obtain an independent audit. The audited financial statements provide the City Council, residents, funding agencies, and other stakeholders with an objective assessment of the City’s financial position, results of operations, and cash flows.

Just a few years ago, the City faced a multi-year audit backlog and significant capacity challenges within its financial operations. Through sustained investment in staff development, improved internal processes, and close coordination with the City’s auditors, the City has now established a standard of issuing audited financial statements within six months of fiscal yearend. Achieving this timeline reflects a meaningful improvement in fiscal discipline and organizational maturity.

The independent auditors issued an unmodified opinion, indicating that the financial statements present fairly, in all material respects, the financial position and results of operations of the City in accordance with generally accepted accounting principles.

FINANCIAL IMPACT:

There is no direct fiscal impact associated with receiving and filing the audited financial statements. The cost of the audit was included in the adopted budget for the fiscal year.

RECOMMENDATION:

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Receive and file the City of McFarland audited financial statements for the fiscal year ended June 30, 2025.

ATTACHMENTS:

1. 2025 Final Signed Financial Statements

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CITY OF MCFARLAND

FINANCIAL STATEMENTS AND

SUPPLEMENTARY INFORMATION
YEAR ENDED JUNE 30, 2025

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THIS PAGE INTENTIONALLY LEFT BLANK

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CITY OF MCFARLAND

TABLE OF CONTENTS
YEAR ENDED JUNE 30, 2025

FINANCIAL SECTION
INDEPENDENT AUDITORS’ REPORT 1

BASIC FINANCIAL STATEMENTS
GOVERNMENT-WIDE – STATEMENT OF NET POSITION 6
GOVERNMENT-WIDE – STATEMENT OF ACTIVITIES 7
BALANCE SHEET – GOVERNMENTAL FUNDS 8
RECONCILIATION OF GOVERNMENTAL FUNDS – BALANCE SHEET
TO GOVERNMENT-WIDE STATEMENT OF NET POSITION –
GOVERNMENTAL ACTIVITIES 9

STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN
FUND BALANCES – GOVERNMENTAL FUNDS 10

RECONCILIATION OF STATEMENT OF REVENUES, EXPENDITURES,
AND CHANGES IN FUND BALANCES – GOVERNMENTAL FUNDS TO
GOVERNMENT-WIDE STATEMENT OF ACTIVITIES – GOVERNMENTAL
ACTIVITIES 11
STATEMENT OF NET POSITION – PROPRIETARY FUNDS 12

STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET
POSITION – PROPRIETARY FUNDS 13
STATEMENT OF CASH FLOWS – PROPRIETARY FUNDS 14
STATEMENT OF FIDUCIARY NET POSITION – FIDUCIARY FUND 16 STATEMENT OF CHANGES IN FIDUCIARY NET POSITION – FIDUCIARY FUND 17
NOTES TO BASIC FINANCIAL STATEMENTS 18

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CITY OF MCFARLAND

TABLE OF CONTENTS
YEAR ENDED JUNE 30, 2025

REQUIRED SUPPLEMENTARY INFORMATION (UNAUDITED)
BUDGETARY COMPARISON SCHEDULE – GENERAL FUND 46
BUDGETARY COMPARISON SCHEDULE – TDA-LTF – MAJOR SPECIAL REVENUE FUND 47
BUDGETARY COMPARISON SCHEDULE – GAS TAX – MAJOR
SPECIAL REVENUE FUND 48
BUDGETARY COMPARISON SCHEDULE – DEVELOPMENT IMPACT –
MAJOR SPECIAL REVENUE FUND 49
BUDGETARY COMPARISON SCHEDULE – MISCELLANEOUS GRANTS
– MAJOR SPECIAL REVENUE FUND 50
NOTE TO REQUIRED SUPPLEMENTARY INFORMATION 51

SUPPLEMENTARY INFORMATION
COMBINING BALANCE SHEET – NONMAJOR GOVERNMENTAL
FUNDS 53

COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND
CHANGES IN FUND BALANCES – NONMAJOR GOVERNMENTAL
FUNDS 55
BUDGETARY COMPARISON SCHEDULE – LIGHTING AND
LANDSCAPE – NONMAJOR SPECIAL REVENUE FUND 57
BUDGETARY COMPARISON SCHEDULE – ROAD MAINTENANCE AND
REHAB – NONMAJOR SPECIAL REVENUE FUND 58
BUDGETARY COMPARISON SCHEDULE – COMMUNITY FACILITIES
DISTRICT – NONMAJOR SPECIAL REVENUE FUND 59

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FINANCIAL SECTION

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CLA (CliftonLarsonAllen LLP) is an independent network member of CLA Global. See CLAglobal.com/disclaimer.

CliftonLarsonAllen LLP
CLAconnect.com
(1)
INDEPENDENT AUDITORS’ REPORT
Honorable Mayor and Members of the City Council
City of McFarland
McFarland, California
Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities, the businesstype activities, each major fund, and the aggregate remaining fund information of the City of McFarland, California (the City), as of and for the year ended June 30, 2025, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements as listed in the table of contents.

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City, as of June 30, 2025, and the respective changes in financial position, and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditors’ Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Emphasis of Matter
Correction of Error
As disclosed in Note 13 to the financial statements, adjustments were recorded for the correction of errors in the prior year financial statements. Our opinions are not modified with respect to this matter.

Change in Reporting Entity
As disclosed in Note 13 to the financial statements, the City determined that the Miscellaneous Grants fund no longer meets the criteria to be reported as a major fund and is now presented as a nonmajor governmental fund. Our opinions are not modified with respect to this matter.

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Honorable Mayor and Members of the City Council
City of McFarland
(2)
Change in Accounting Principle
As disclosed in Note 1, during the fiscal year ended June 30, 2025, the District adopted Governmental Accounting Standards Board (GASB) Statement No. 101, Compensated Absences. Our opinions are not modified with respect to this matter.

Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.

Auditors’ Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditors’ report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

In performing an audit in accordance with GAAS and Government Auditing Standards, we:
 Exercise professional judgment and maintain professional skepticism throughout the audit.  Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
 Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, no such opinion is expressed.
 Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.

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Honorable Mayor and Members of the City Council
City of McFarland
(3)
 Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for a reasonable period of time.

We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control related matters that we identified during the audit.

Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the budgetary comparison information, as listed in the table of contents, be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with GAAS, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Management has omitted management’s discussion and analysis, that accounting principles generally accepted in the United States of America require to be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. Our opinions on the basic financial statements are not affected by this missing information.

Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City’s basic financial statements. The combining nonmajor governmental fund financial statements and budgetary comparison schedules are presented for purposes of additional analysis and are not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with GAAS. In our opinion, the combining nonmajor governmental fund financial statements are fairly stated, in all material respects, in relation to the basic financial statements as a whole.

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Honorable Mayor and Members of the City Council
City of McFarland
(4)
Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated December 26, 2025, on our consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control over financial reporting and compliance.

CliftonLarsonAllen LLP
Roseville, California
December 26, 2025

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(5)

BASIC FINANCIAL STATEMENTS

Page 108 of 163 ends

CITY OF MCFARLAND
GOVERNMENT-WIDE – STATEMENT OF NET POSITION
JUNE 30, 2025
See accompanying Notes to Basic Financial Statements.
(6)
Governmental Business-Type
Activities Activities Totals
ASSETS
Cash and Investments 13,861,793 $ 8,809,254 $ 22,671,047 $ Cash with Fiscal Agents - Restricted 4,099,628 1,261 4,100,889 Receivables:

Accounts 43,310 888,078 931,388
Intergovernmental 3,445,190 725,608 4,170,798
Interest 289,210 - 289,210
Taxes 226,872 - 226,872
Leases - 97,008 97,008
Prepaids and Other Assets 19,940 12,938 32,878
Loans Receivable 3,778,359 - 3,778,359
Capital Assets:

Nondepreciable/Nonamortizable 8,472,863 2,399,032 10,871,895 Depreciable, Net 33,170,953 13,250,298 46,421,251
Right-to-Use Assets, Net 17,173 - 17,173
Total Assets 67,425,291 26,183,477 93,608,768

LIABILITIES
Accounts Payable 719,305 734,374 1,453,679
Accrued Liabilities 111,869 38,551 150,420
Interest Payable 51,417 25,446 76,863
Deposits Payable 103,376 26,460 129,836
Unearned Revenue 4,855,330 215,968 5,071,298
Long-Term Liabilities:

Due Within One Year 397,447 279,774 677,221
Due in More than One Year 4,931,035 4,419,957 9,350,992 Total Liabilities 11,169,779 5,740,530 16,910,309

DEFERRED INFLOWS OF RESOURCES
Deferred Inflows Related to Leases - 91,771 91,771

NET POSITION
Net Investment in Capital Assets 40,375,538 11,033,330 51,408,868 Restricted for:

Grants 908,278 - 908,278
Streets and Roads 637,730 - 637,730
Community Development 8,564,312 - 8,564,312
Debt Service 247,271 - 247,271
Unrestricted 5,522,383 9,317,846 14,840,229
Total Net Position 56,255,512 $ 20,351,176 $ 76,606,688 $ Primary Government

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CITY OF MCFARLAND
GOVERNMENT-WIDE – STATEMENT OF ACTIVITIES
YEAR ENDED JUNE 30, 2025
See accompanying Notes to Basic Financial Statements.
(7)
Fees, Fines, and Operating Capital BusinessCharges for Grants and Grants and Governmental Type Functions/Programs Expenses Services Contributions Contributions Activities Activities Total Primary Government:

Governmental Activities:

General Government 2,455,305 $ 1,336,571 $ 14,345 $ - $ $ (1,104,389) $ - $ (1,104,389) Public Safety 4,780,826 653,636 1,101,625 697,724 (2,327,841) - (2,327,841) Public Works 2,492,735 16,421 2,197,246 791,353 512,285 - 512,285 Community Development 685,192 583,088 807,641 - 705,537 - 705,537 Interest on Long-Term Debt 168,899 - - - (168,899) - (168,899) Total Governmental
Activities 10,582,957 2,589,716 4,120,857 1,489,077 (2,383,307) - (2,383,307) Business-Type Activities:

Sewer 2,910,548 2,142,585 - - - (767,963) (767,963)
Refuse 1,766,193 1,602,945 - 29,665 - (133,583) (133,583) Water 3,741,818 2,340,461 - 1,223,811 - (177,546) (177,546)Public Transportation 154,610 - 87,717 - - (66,893) (66,893) Total Business-Type Activities 8,573,169 6,085,991 87,717 1,253,476 - (1,145,985) (1,145,985) Total Primary Government $ 19,156,126 $ 8,675,707 $ 4,208,574 $ 2,742,553 (2,383,307) (1,145,985) (3,529,292)

GENERAL REVENUES AND TRANSFERS
General Revenues:

Taxes:

Property Taxes 632,847 - 632,847
Sales and Use Taxes 2,217,721 - 2,217,721
Franchise Taxes 248,195 - 248,195
Intergovernmental, Unrestricted:

Motor Vehicle In-Lieu Tax 1,694,462 - 1,694,462
Interest and Investment Earnings 768,084 398,699 1,166,783 Miscellaneous 83,042 - 83,042
Transfers (276,000) 276,000 -
Total General Revenues and Transfers 5,368,351 674,699 6,043,050 CHANGE IN NET POSITION 2,985,044 (471,286) 2,513,758
Net Position - Beginning, as Orginally Reported 54,438,951 20,598,850 75,037,801 Restatement - Error correction and change in
reporting entity (1,168,483) 223,612 (944,871)
Net Position - Beginning,as Adjusted 53,270,468 20,822,462 74,092,930 NET POSITION - END OF YEAR $ 56,255,512 $ 20,351,176 $ 76,606,688 Program Revenues Primary Government
Changes in Net Position
Net Revenues (Expenses) and

Page 110 of 163 ends

CITY OF MCFARLAND

BALANCE SHEET

GOVERNMENTAL FUNDS
JUNE 30, 2025
See accompanying Notes to Basic Financial Statements.
(8)
McFarland Other
General Development Miscellaneous Improvement Governmental Fund TDA-LTF Gas Tax CalHOME Impact Grants Authority Funds Total ASSETS
Cash and Investments 7,978,278 $ - $ - $ 275,000 $ 3,947,763 $ - $ 37,445 $ 1,623,307 $ 13,861,793 $ Cash with Fiscal Agent - Restricted 22,295 - - - - - 4,077,333 - 4,099,628 Receivables:

Accounts 7,135 - 32,792 - - - - 3,383 43,310
Intergovernmental 1,180,110 2,228,164 - - - - - 36,916 3,445,190 Taxes 289,210 - - - - - - - 289,210
Interest 226,872 - - - - - - - 226,872
Prepaid Items 18,730 - - - - - - 1,210 19,940
Due from Other Funds 2,347,115 - - - - - - - 2,347,115
Loans Receivable - - - 3,068,453 - - - 709,906 3,778,359 Total Assets 12,069,745 $ 2,228,164 $ 32,792 $ 3,343,453 $ 3,947,763 $ - $ 4,114,778 $ 2,374,722 $ 28,111,417 $

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES, AND FUND BALANCES

LIABILITIES
Accounts Payable 678,663 $ - $ - $ - $ - $ - $ - $ 40,642 $ 719,305 $ Accrued Liabilities 109,663 - - - - - - 2,206 111,869
Deposits Payable 103,376 - - - - - - - 103,376
Due to Other Funds - 2,138,842 60,785 - - - - 147,488 2,347,115 Unearned Revenue 4,680,236 - - - - - - 175,094 4,855,330 Total Liabilities 5,571,938 2,138,842 60,785 - - - - 365,430 8,136,995

DEFERRED INFLOWS OF RESOURCES
Unavailable Revenue 644,804 2,228,164 - 3,068,453 - - - 709,906 6,651,327 Total Deferred Inflows of Resources 644,804 2,228,164 - 3,068,453 - - - 709,906 6,651,327

FUND BALANCES
Nonspendable 18,730 - - - - - - 1,210 19,940
Restricted 22,295 - - 275,000 3,947,763 - 4,114,778 1,460,529 9,820,365 Assigned 1,458,463 - - - - - - - 1,458,463
Unassigned 4,353,515 (2,138,842) - (27,993) - - - 2,024,327 (162,353) Total Fund Balances 5,853,003 (2,138,842) 275,000 (27,993) 3,947,763 - 4,114,778 1,299,386 13,323,095 Total Liabilities, Deferred Inflows of Resources, and Fund Balances 12,069,745 $ 2,228,164 $ 32,792 $ 3,343,453 $ 3,947,763 $ - $ 4,114,778 $ 2,374,722 $ 28,111,417 $

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CITY OF MCFARLAND

RECONCILIATION OF GOVERNMENTAL FUNDS

BALANCE SHEET TO GOVERNMENT-WIDE STATEMENT OF NET POSITION

GOVERNMENTAL ACTIVITIES
JUNE 30, 2025
See accompanying Notes to Basic Financial Statements.
(9)
Fund Balance - Total Governmental Funds 13,323,095 $
Amounts reported for governmental activities in the statement of net position are different because:

Capital assets used in governmental activities are not financial resources and therefore are not reported in the governmental funds balance sheet. 41,660,989 Some of the City’s revenue is not available to pay for current period expenditures and therefore are not reported in the governmental funds balance sheet. 6,651,327 Interest on long-term debt is recognized as it accrues, regardless of when it is due. (51,417) Long-term liabilities are not due and payable in the current period and therefore are not reported in the governmental funds.

Bonds Payable (Net of Unamortized Premium) (4,175,910)
Notes Payable (773,905)
Lease Payable (2,339)
SBITA Payable (11,515)
Compensated Absences (364,813)
Net Position of Governmental Activities 56,255,512 $

Page 112 of 163 ends

CITY OF MCFARLAND

STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES

GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2025
See accompanying Notes to Basic Financial Statements.
(10)
McFarland Other
General Development Miscellaneous Improvement Governmental Fund TDA-LTF Gas Tax CalHOME Impact Grants Authority Funds Total

REVENUES
Taxes 4,631,372 $ - $ - $ - $ - $ - $ - $ 161,853 $ 4,793,225 $ Licenses and Permits 644,244 - - - 519,684 - - - 1,163,928Fines and Forfeitures 97,289 - - - - - - - 97,289 Use of Money and Property - 449,666 9,092 - 153,214 - 434,458 17,284 1,063,714 Intergovernmental Revenues 1,852,962 156,158 385,605 - - - - 1,596,590 3,991,315 Charges for Services 1,021,075 - - - - - - - 1,021,075
Contributions 73,230 - - - - - - - 73,230
Other Revenues 91,587 - - 110,755 - - - 1,369 203,711
Total Revenues 8,861,425 156,158 394,697 110,755 672,898 - 434,458 1,777,096 12,407,487

EXPENDITURES
Current:

General Government 1,674,678 - - - - - - - 1,674,678
Public Safety - 3,978,610 - 993 - - - 474,603 4,454,206 Public Works 294,614 - 698,720 - - - - 448,764 1,442,098 Community Development 606,060 - - - - - - 21,244 627,304 Debt Service:

Principal 29,826 - - - - - 115,000 - 144,826
Interest and Fiscal Charges 27,204 - - - - - 157,700 - 184,904 Capital Outlay 1,645,326 1,597,454 - - - - - 67,815 3,310,595 Total Expenditures 8,208,446 1,645,326 698,720 993 - - 272,700 1,012,426 11,838,611

EXCESS (DEFICIENCY) OF REVENUES
OVER (UNDER) EXPENDITURES 652,979 (1,489,168) 109,762 (304,023) 672,898 - 161,758 764,670 568,876

OTHER FINANCING SOURES (USES)
Transfers In - - - - - - - 13,888 13,888
Transfers Out - (289,888) - - - - - - (289,888)
Total Other Financing
Soures (Uses) - (289,888) - - - - - 13,888 (276,000)
NET CHANGE IN FUND BALANCES 363,091 (1,489,168) 109,762 (304,023) 672,898 - 161,758 778,558 292,876 Fund Balance - Beginning of Year,
as Previously Reported 5,489,912 276,030 (649,674) 165,238 3,274,865 303,025 3,953,020 217,803 13,030,219 Change within the Financial Reporting Entity - - - - - - (303,025) 303,025 - Fund Balance - Beginning of Year, as Restated 5,489,912 276,030 (649,674) 165,238 3,274,865 - 3,953,020 520,828 13,030,219 FUND BALANCES - END OF YEAR $ 5,853,003 $ (2,138,842) $ 275,000 (27,993) $ 3,947,763 $ - $ 4,114,778 $ 1,299,386 $ 13,323,095 $

Page 113 of 163 ends

CITY OF MCFARLAND

RECONCILIATION OF STATEMENT OF REVENUES,

EXPENDITURES, AND CHANGES IN FUND BALANCES

GOVERNMENTAL FUNDS TO GOVERNMENT-WIDE STATEMENT OF ACTIVITIES

GOVERNMENTAL ACTIVITIES
YEAR ENDED JUNE 30, 2025
See accompanying Notes to Basic Financial Statements.
(11)
Net Change to Fund Balance - Total Governmental Funds 292,876 $ Amounts reported for governmental activities in the statement of activities are different because:

Governmental funds report capital outlay as expenditures. However, in the statement of activities the cost of those assets is allocated over their estimated useful lives and reported as depreciation expense.

Expenditures for Capital Outlay 3,241,293
Less: Current Year Depreciation (1,829,025)
Less: Current Year Amortization (42,237)
Some revenues reported in the statement of activities will not be collected for several months after the City’s year end and do not provide current financial resources and therefore are not reported as revenues in the governmental funds. 1,436,514 Debt proceeds provide current financial resources to governmental funds, but issuing debt increases long-term liabilities in the statement of net position. Repayment of principal is an expenditure in the governmental funds, but the repayment reduces long-term liabilities in the statement of net position. Interest on long-term debt is not recognized under the modified accrual basis of accounting until due, rather than as it accrues. Also, governmental funds report the effect of premiums when debt is first issued; however, the amounts are deferred and amortized in the government-wide financial statements.

Principal Payments for Bonds, Notes, Leases, and SBITAs 144,826 Change in Accrued Interest on Long-term Debt 2,250
Amortization of Premium 11,859
Some expenses reported in the statement of activities do not require the use of current financial resources and therefore, are not reported as expenditures in the governmental funds.

Change in Compensated Absences (273,312)
Change in Net Position of Governmental Activities 2,985,044 $

Page 114 of 163 ends

CITY OF MCFARLAND

STATEMENT OF NET POSITION

PROPRIETARY FUNDS
JUNE 30, 2025
See accompanying Notes to Basic Financial Statements.
(12)
Nonmajor
Public
Sewer Refuse Water Transportation Total
ASSETS
Current Assets:

Cash and Investments 1,549,068 $ 107,407 $ 7,037,234 $ 115,545 $ 8,809,254 $ Cash with Fiscal Agent - Restricted 845 - 416 - 1,261
Receivables:

Accounts 240,898 234,963 412,217 - 888,078
Intergovernmental 3,979 - 721,629 - 725,608
Leases 97,008 - - - 97,008
Other Assets 1,964 954 10,014 6 12,938
Total Current Assets 1,893,762 343,324 8,181,510 115,551 10,534,147 Noncurrent Assets:

Capital Assets:

Nondepreciable:

Land 1,120,000 - 160,063 - 1,280,063
Construction in Progress - - 1,031,894 87,075 1,118,969 Depreciable:

Buildings, Equipment and
Infrastructure 15,330,548 309,677 12,583,177 650,896 28,874,298 Accumulated Depreciation (7,014,451) (309,677) (7,720,161) (579,711) (15,624,000) Total Noncurrent Assets 9,436,097 - 6,054,973 158,260 15,649,330 Total Assets 11,329,859 343,324 14,236,483 273,811 26,183,477

LIABILITIES
Current Liabilities:

Accounts Payable 138,346 231,448 364,071 509 734,374
Accrued Liabilities 14,194 6,418 16,439 1,500 38,551
Interest Payable 8,397 - 17,049 - 25,446
Deposits Payable - - 26,460 - 26,460
Unearned Revenue - - - 215,968 215,968
Compensated Absences 23,031 10,799 23,313 631 57,774
Bonds Payable 148,740 - 73,260 - 222,000
Total Current Liabilities 332,708 248,665 520,592 218,608 1,320,573 Noncurrent Liabilities:

Bonds Payable 2,943,980 - 1,450,020 - 4,394,000
Compensated Absences 10,348 4,851 10,475 283 25,957
Total Noncurrent Liabilities 2,954,328 4,851 1,460,495 283 4,419,957 Total Liabilities 3,287,036 253,516 1,981,087 218,891 5,740,530

DEFERRED INFLOWS OF RESOURCES
Deferred Inflows of Resources - Leases 91,771 - - - 91,771 Total Deferred Inflows
of Resources 91,771 - - - 91,771

NET POSITION
Net Investment in Capital Assets 6,343,377 - 4,531,693 158,260 11,033,330 Unrestricted 1,607,675 89,808 7,723,703 9,317,846 (103,340) Total Net Position 7,951,052 $ 89,808 $ 12,255,396 $ 54,920 $ 20,351,176 $ Enterprise Funds

Page 115 of 163 ends

CITY OF MCFARLAND

STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION

PROPRIETARY FUNDS
YEAR ENDED JUNE 30, 2025
See accompanying Notes to Basic Financial Statements.
(13)
Nonmajor
Public
Sewer Refuse Water Transportation Total

OPERATING REVENUES
Charges for Services 2,142,585 $ 1,602,945 $ 2,340,461 $ - $ 6,085,991 $

OPERATING EXPENSES
Salaries and Employee Benefits 856,316 316,907 876,281 84,342 2,133,846 Services and Supplies 1,337,799 1,449,072 1,768,697 38,178 4,593,746 Utilities 163,188 - 547,429 - 710,617
Depreciation 424,881 214 470,703 32,090 927,888
Total Operating Expenses 2,782,184 1,766,193 3,663,110 154,610 8,366,097 OPERATING LOSS (639,599) (163,248) (1,322,649) (154,610) (2,280,106)

NONOPERATING REVENUES (EXPENSES)
Grants - 29,665 1,223,811 87,717 1,341,193
Interest Income 74,892 8,283 310,256 5,268 398,699
Interest Expense - (128,364) - (78,708) (207,072)
Total Nonoperating
Revenues (Expenses) 37,948 (53,472) 1,455,359 92,985 1,532,820 INCOME (LOSS) BEFORE TRANSFERS (693,071) 132,710 (125,300) (61,625) (747,286) TRANSFERS IN - - 276,000 - 276,000
CHANGE IN NET POSITION (693,071) 408,710 (125,300) (61,625) (471,286) Net Position - Beginning, as Originally Reported 8,612,239 114,580 11,755,486 116,545 20,598,850 Restatement - Error correction 31,884 100,528 91,200 - 223,612 Net Position - Beginning, as Restated 8,644,123 215,108 11,846,686 116,545 20,822,462 NET POSITION - END OF YEAR $ 89,808 7,951,052 $ 12,255,396 $ 54,920 $ 20,351,176 $ Enterprise Funds

Page 116 of 163 ends

CITY OF MCFARLAND

STATEMENT OF CASH FLOWS

PROPRIETARY FUNDS
YEAR ENDED JUNE 30, 2025
See accompanying Notes to Basic Financial Statements.
(14)
Nonmajor
Public
Sewer Refuse Water Transportation Total

CASH FLOWS FROM OPERATING

ACTIVITIES
Receipts from Customers 2,180,429 $ 1,700,417 $ 1,545,241 $ - $ 5,426,087 $ Payments to Suppliers (1,449,164) (1,497,635) (2,535,606) (85,009) (5,567,414) Payments to Employees (835,705) (306,293) (851,762) (52,941) (2,046,701) Net Cash Used by
Operating Activities (104,440) (103,511) (1,842,127) (137,950) (2,188,028)

CASH FLOWS FROM NONCAPITAL

FINANCING ACTIVITIES
Grant Proceeds - 29,665 1,223,811 114,605 1,368,081
Loans from Other Funds 27,515 - 1,360 604 29,479
Due to Other Funds - - 276,000 - 276,000
Net Cash Provided by
Noncapital Financing Activities 27,515 29,665 1,501,171 115,209 1,673,560

CASH FLOWS FROM CAPITAL AND

RELATED FINANCING ACTIVITIES
Payments Related to the Acquisition of
Capital Assets - (250,541) - (1,071,253) (1,321,794)
Principal Repayments Related to Capital
Purposes - (142,040) - (69,960) (212,000)
Interest Repayments Related to Capital
Purposes - (139,521) - (68,719) (208,240)
Net Cash Provided (Used) by
Capital and Related
Financing Activities - (532,102) - (1,209,932) (1,742,034)

CASH FLOWS FROM INVESTING

ACTIVITIES
Interest Earnings 74,892 8,283 312,072 5,268 400,515
Net Cash Provided by
Investing Activities 74,892 8,283 312,072 5,268 400,515

NET DECREASE IN CASH AND
CASH EQUIVALENTS (534,135) (65,563) (1,238,816) (17,473) (1,855,987) Cash and Cash Equivalents -
Beginning of Year 2,084,048 172,970 8,276,466 133,018 10,666,502

CASH AND CASH EQUIVALENTS -
END OF YEAR $ 107,407 1,549,913 $ 7,037,650 $ 115,545 $ 8,810,515 $ Cash and Investments 1,549,068 $ 107,407 $ 7,037,234 $ 115,545 $ 8,809,254 $ Cash with Fiscal Agent - Restricted 845 - 416 - 1,261
Cash and Cash Equivalents -
per Statement of Net Position 1,549,913 $ 107,407 $ 7,037,650 $ 115,545 $ 8,810,515 $ Enterprise Funds

Page 117 of 163 ends

CITY OF MCFARLAND

STATEMENT OF CASH FLOWS (CONTINUED)

PROPRIETARY FUNDS
YEAR ENDED JUNE 30, 2025
See accompanying Notes to Basic Financial Statements.
(15)
Nonmajor
Public
Sewer Refuse Water Transportation Total

RECONCILIATION OF OPERATING

LOSS TO NET CASH

USED BY OPERATING

ACTIVITIES
Operating Loss $ (639,599) $ (163,248) $ (1,322,649) $ (154,610) $ (2,280,106) Adjustments to Reconcile
Operating Loss to
Net Cash Used by
Operating Activities:

Depreciation 424,881 214 470,703 32,090 927,888
(Increase) Decrease in:

Accounts Receivable 37,844 97,472 - (76,962) 58,354
Intergovernmental Receivable - - - (721,629) (721,629)
Prepaid Expenses 8,243 2,295 2,539 2,227 15,304
Increase (Decrease) in:

Accounts Payable 43,580 1,415 (222,019) (12,559) (189,583) Accrued Liabilities 1,359 (434) 1,142 138 2,205
Deposits - - 3,371 (4,431) (1,060)
Compensated Absences 21,045 9,255 23,377 52,872 (805)
Net Cash Used by
Operating Activities $ (104,440) $ (103,511) $ (1,842,127) $ (137,950) $ (2,188,028) Enterprise Funds

Page 118 of 163 ends

CITY OF MCFARLAND

STATEMENT OF FIDUCIARY NET POSITION

FIDUCIARY FUND
JUNE 30, 2025
See accompanying Notes to Basic Financial Statements.
(16)
Private
Purpose
Trust Fund
RDA
Successor
Agency
ASSETS
Cash and Investments $ 6,665
Total Assets 6,665

NET POSITION
Restricted for Successor Agency 6,665
Total Net Position $ 6,665

Page 119 of 163 ends

CITY OF MCFARLAND

STATEMENT OF CHANGES IN FIDUCIARY NET POSITION

FIDUCIARY FUND
YEAR ENDED JUNE 30, 2025
See accompanying Notes to Basic Financial Statements.
(17)
Private
Purpose
Trust Fund
RDA
Successor
Agency

ADDITIONS
Property Taxes $ -
Total Additions -

DEDUCTIONS
Administration -
Total Deductions -

CHANGE IN NET POSITION -
Net Position - Beginning of Year 6,665
NET POSITION - END OF YEAR $ 6,665

Page 120 of 163 ends

CITY OF MCFARLAND

NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2025
(18)
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
A. Reporting Entity
The City of McFarland, California (the City) was incorporated on July 18, 1957. The City is a full-service city and operates under a Council – City Administration form of government, providing the following services: general government; public safety; public works; and recreation and development. The City is located in Kern County approximately 25 miles north of Bakersfield, the County government seat.

The City has defined its reporting entity in accordance with accounting principles generally accepted in the United States of America which provide guidance for determining which governmental activities, organizations, and functions should be included in the reporting entity. The Basic Financial Statements present information on the activities of the reporting entity, including all the fund types of the City.

Accounting principles generally accepted in the United States of America require government financial statements to include the primary government and its component units. Component units of a governmental entity are legally separate entities for which the primary government is considered to be financially accountable and for which the nature and significance of their relationship with the primary government are such that exclusion would cause the combined financial statements to be misleading. The primary government is considered to be financially accountable if it appoints a majority of an organization’s governing body and is able to impose its will on that organization or there is a potential for the organization to provide specific financial benefits to or impose specific financial burdens on the primary government.

Reporting for component units on the City’s financial statements can be blended or discretely presented. Blended component units are, in substance, part of the City’s operations and, therefore, data from these units are combined with data of the primary government. Discretely presented component units, on the other hand, would be reported in a separate column in the government-wide financial statements to emphasize that it is both legally and substantively separate from the government. A component unit that is engaged in fiduciary activity is reported as a fiduciary fund.

Blended Component Units
Parking Authority – The McFarland Parking Authority of the City of McFarland (the Parking Authority) was formed by the City on April 12, 2012, by Resolution No. 2012-069, under Part 2 of Division 18 of the California Streets and Highways Code, Section 32650. The Parking Authority’s legislative body is the City Council as Board of Directors of the Parking Authority. The fundamental aim of the Parking Authority is to purchase property and construct a public parking lot on that property. The Parking Authority did not report any activity during the year. Separate financial statements are not available for the Authority.

Page 121 of 163 ends

CITY OF MCFARLAND

NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2025
(19)
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) A. Reporting Entity (Continued)
Blended Component Units (Continued)
McFarland Improvement Authority – On April 12, 2012, under Resolution No. 2012-070, the Parking Authority and the City entered into a Joint Exercise of Powers Agreement to create the McFarland Improvement Authority (the Improvement Authority). The Improvement Authority’s legislative body is the City Council as Commissioners of the Improvement Authority. The fundamental aim of the Improvement Authority is to provide for the financing of capital improvements and working capital. The Improvement Authority issued bonds for the purpose of funding capital improvements. Separate financial statements are not available for the Authority.

McFarland Public Financing Corporation – On July 31, 2001, the City and the Successor Agency to the Former McFarland Redevelopment Agency entered into a Joint Exercise of Powers Agreement establishing the McFarland Public Financing Corporation (the Corporation) for the purpose of issuing its bonds to be used to provide financial assistance to the City, the Agency or any other public entity of the state of California.

The City Council of McFarland is the governing body for the Corporation. The McFarland Public Financing Corporation did not report any activity during the year. Separate financial statements are not available for the Corporation.

Discretely Presented Component Units
There are no component units of the City which meet the criteria for discrete presentation.

Fiduciary Component Units
McFarland Community Foundation – On February 21, 2025, the City incorporated the McFarland Community Foundation (the Foundation) as a California nonprofit public benefit corporation established to support charitable and educational activities within the City of McFarland. The Foundation’s Board of Directors consists of five to seven directors and includes the Mayor, Vice Mayor, and City Manager. The Foundation is reported as a fiduciary component unit of the City as a custodial fund. The Foundation did not report any activity during the year. Separate financial statements are not available for the Foundation.

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CITY OF MCFARLAND

NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2025
(20)
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) B. Basis of Presentation
Government-Wide Financial Statements
The statement of net position and statement of activities display information on all of the nonfiduciary activities of the City and its blended component units. These statements include the financial activities of the overall government, except fiduciary activities.

Eliminations have been made to minimize the double counting of internal activities.

Interfund services provided and used are not eliminated in the process of consolidation.

These statements distinguish between the governmental and business-type activities of the City. Governmental activities, which are normally supported by taxes and intergovernmental revenues, are reported separately from business-type activities, which rely to a significant extent on fees charged to external parties.

The statement of activities presents a comparison between direct expenses and program revenues for each different identifiable activity of the City’s business-type activities and each function of the City’s governmental activities. Direct expenses are those that are specifically associated with a program or function and therefore, are clearly identifiable to a particular function. Certain indirect costs, which cannot be identified and broken down are included in the program expense reported for individual functions and activities. Program revenues include 1) charges paid by the recipients of goods and services offered by the program, 2) operating grants and contributions, and 3) capital grants and contributions. Taxes and other items not properly included among program revenues are presented instead as general revenues.

Fund Financial Statements
The fund financial statements provide information about the City’s funds, including fiduciary funds and blended component units. Funds are organized into three major categories: governmental, proprietary, and fiduciary. The emphasis is placed on major funds within the governmental and proprietary categories, each is displayed in a separate column. All remaining governmental and enterprise funds are separately aggregated and reported as nonmajor funds.

The City reports the following major governmental funds:
 The General Fund is used to account for all revenues and expenditures necessary to carry out basic governmental activities of the City that are not accounted for through other funds. For the City, the General fund includes such activities as general government, public safety, public works, and recreation and development.
 The TDA-LTF Fund is used to account for the City’s share of the Transportation Development Allocation which is legally restricted for specific purposes, primarily street construction and maintenance and related street expenditures. This fund also accounts for other state and federal grant revenues related to street maintenance or construction.

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CITY OF MCFARLAND

NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2025
(21)
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) B. Basis of Presentation (Continued)
Fund Financial Statements (Continued)
 The Gas Tax Fund is used to account for highway users tax allocated by the state of California.
 The CalHOME Fund is used to account for a CalHOME Homeownership Project Development Program award.
 The Development Impact Fund is used to account for impact fees.  The McFarland Improvement Authority Fund is reported as debt service fund and is used to account for the activities of the McFarland Improvement Authority, including debt repayment.

The City reports the following major proprietary funds:
 The Sewer Fund is used to account for the provisions of sewer service to the residents of the City. All activities necessary to provide such service are accounted for in this fund.
 The Refuse Fund is used to account for the collection and disposal of refuse within the City. All activities necessary to provide such service are accounted for in this fund.
 The Water Fund is used to account for the provisions of water service to residents of the City. All activities necessary to provide such service are accounted for in this fund.

The City reports the following additional fund type:
 The RDA Successor Agency Private Purpose Trust Fund is a fiduciary fund used to account for monies received from the Kern County Auditor Controller for the repayment of the enforceable obligations of the former McFarland Redevelopment Agency. These funds are restricted for the sole purpose of payment on items on an approved Recognized Payment Obligation Schedule.

C. Basis of Accounting and Measurement Focus
The government-wide, proprietary and fiduciary fund financial statements are reported using the economic resources measurement focus and the accrual basis of accounting.

Revenues are recorded when earned and expenses are recorded at the time liabilities are incurred, regardless of when the related cash flows take place. Nonexchange transactions, in which the City gives (or receives) value without directly receiving (or giving) equal value in exchange, include property and sales tax, grants, entitlements, and donations. Under the accrual basis, revenue from property taxes is recognized in the fiscal year for which the taxes are levied. Revenues from sales tax are recognized when the underlying transactions take place. Revenues from grants, entitlements, and donations are recognized in the fiscal year in which all eligibility requirements have been satisfied.

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CITY OF MCFARLAND

NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2025
(22)
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) C. Basis of Accounting and Measurement Focus (Continued) Governmental funds are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Under this method, revenues are recognized when measurable and available. Property and sales taxes, interest and charges for services are considered susceptible to accrual and are accrued when their receipt occurs within 60 days after the end of the fiscal year. Certain state and federal grants are considered susceptible to accrual and are accrued when their receipt occurs within 180 days after the end of the fiscal year. Expenditures are generally recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures as well as expenditures related to compensated absences and claims and judgments are recorded only when payment is due. General capital assets acquisitions are reported as expenditures in the various functions of the governmental funds.

Proceeds of governmental long-term debt and acquisitions under leases are reported as other financing sources.

Proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund’s principal ongoing operations. The principal operating revenues of the enterprise funds are charges to customers for sales and services. Operating expenses for enterprise funds include the cost of sales and services, administrative expenses, and depreciation of capital assets.

All revenues and expenses not meeting this definition are reported as nonoperating revenues and expenses.

D. Cash and Investments
The City pools cash resources from all funds in order to facilitate the management of cash. The balance in the pooled cash account is available to meet current operating requirements. Cash in excess of current requirements is invested in various interestbearing accounts and other investments for varying terms.

Certain disclosure requirements for deposits and investment risks were made in the following areas: Interest Rate Risk, Credit Risk, Custodial Credit Risk, and Concentrations of Credit Risk.

In addition, other disclosures are specified including use of certain methods to present deposits and investments, highly sensitive investments, credit quality at year-end, and other disclosures.

Highly liquid market investments with maturities of one year or less at time of purchase are stated at amortized cost. All other investments are stated at fair value. Interest earned on investments is allocated using the Local Agency Fund (LAIF) factor to selected funds by the City.

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CITY OF MCFARLAND

NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2025
(23)
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) D. Cash and Investments (Continued)
The City participates in an investment pool LAIF, which has invested a portion of the pooled funds in Structured Notes and Asset-Backed Securities. LAIF’s investments are subject to credit risk with the full faith and credit of the state of California collateralizing these investments. In addition, these Structured Notes and Asset-Backed Securities are subject to market risk as to changes in interest rates.

Cash equivalents are considered amounts in demand deposits and short-term investments with a maturity date within three months of the date acquired by the City and are presented as “Cash and Investments” in the accompanying basic financial statements.

E. Receivables
Receivables for governmental activities consist mainly of accounts, intergovernmental, and interest. Receivables for business-type activities consist mainly of user fees, intergovernmental, and interest earnings. Management believes its receivables are fully collectible and, accordingly, no allowance for doubtful accounts is required.

F. Other Assets
Prepaid Items
Payments made for services that will benefit future accounting periods are recorded as prepaid costs in both government-wide and fund financial statements. The cost of prepaid items is recorded as expenditures/expenses when consumed rather than when purchased. Prepaid costs do not reflect current appropriable resources and thus, an equivalent portion of fund balance is reported as nonspendable.

G. Loans Receivable
Loans receivable represent low interest notes and related accrued interest to finance multi-family and single family construction and rehabilitation projects, homebuyer assistance for low income families, as well as business start-up costs. Loan terms are 15 to 55 years with an interest rate at 0% to 5%. The primary source of funding for these loans comes from grants from the Community Development Block Grant (CDBG) program and Home Investment Partnerships (HOME) program. The CDBG and HOME grants contain monitoring requirements to ensure grant compliance. These requirements are reflected in the loan agreements.

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CITY OF MCFARLAND

NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2025
(24)
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) H. Capital Assets
Capital and Right-to-Use assets, which include property, plant, equipment and infrastructure assets (e.g., roads, traffic signals, drainage systems and similar items), are reported in the applicable governmental or business-type activities column in the government-wide financial statements. Capital and Right-to-Use assets are defined by the City as assets with an initial cost of more than $1,000 ($25,000 for infrastructure) and an estimated life in excess of one year. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at the estimated acquisition value at the date of donation.

The cost of normal maintenance and repairs that do not add to the value of the asset or materially extend asset lives are not capitalized. Upon sale or retirement of capital assets, the cost and related accumulated depreciation are removed from the respective accounts and any resulting gain or loss is included in the results of operations.

Land and construction in progress are not depreciated. Capital assets used in operations are depreciated or amortized using the straight-line method over the assets estimated useful life in the government-wide financial statements. Right-to-use lease assets are amortized in a systematic and rational manner over the shorter of the lease term or the useful life of the underlying asset. The range of estimated useful lives by type of asset is as follows:

Depreciable/Amortizable Asset Estimated Lives
Buildings 15 to 40 Years
Improvements Other Than Buildings 15 to 40 Years
Machinery and Equipment 5 to 20 Years
Infrastructure 20 to 50 Years
I. Leases
Leases are defined by the general government as the right-to-use an underlying asset.

As lessee, the City recognizes a lease liability and an intangible right-of-use lease asset at the beginning of a lease unless the lease is considered a short-term lease or transfers ownership of the underlying asset. Right-of-use lease assets are measured based on the net present value of the future lease payments at inception, using the weighted average cost of capital, which approximate the incremental borrowing rate. Remeasurement of a lease liability occurs when there is a change in the lease term and/or other changes that are likely to have a significant impact on the lease liability. The City calculates the amortization of the discount on the lease liability and reports that amount as outflows of resources. Payments are allocated first to accrued interest liability and then to the lease liability. Variable lease payments based on the usage of the underlying assets are not included in the lease liability calculations but are recognized as outflows of resources in the period in which the obligation was incurred.

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CITY OF MCFARLAND

NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2025
(25)
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) I. Leases (Continued)
As lessor, the City recognizes a lease receivable. The lease receivable is measured using the net present value of future lease payments to be received for the lease term and deferred inflow of receivables at the beginning of the lease term. Periodic amortization of the discount on the receivable are reported as interest revenue for that period. Deferred inflows of resources are recognized as inflows on a straight-line basis over the term of the lease. This recognition does not apply to short-term leases, contracts that transfer ownership, leases of assets that are investments, or certain regulated leases. Any initial direct costs are reported as an outflow of resources for that period. Re-measurement of lease receivables occur when there are modifications, including but not limited to changes in the contract price, lease term, and adding or removing an underlying asset to the lease agreements. In the case of a partial or full lease termination, the carrying value of the lease receivable and the related deferred inflow of resources will be reduced and will include a gain or loss for the difference.

J. Property Tax
Secured property taxes are levied during September of each year for the fiscal year beginning with the preceding July 1 and ending the following June 30. They become a lien on real property on January 1 preceding the fiscal year for which taxes are levied.

The Kern County Assessor establishes the value of the property on January 1. Taxes are payable in two installments on November 1 and February 1, and are delinquent if not paid by December 10 and April 10, respectively. In 1978, a state constitutional amendment (Proposition 13) provided that the tax rate be limited to 1% of market value, levied only by the County and shared with all other jurisdictions. Such limitation on the rate may only be increased through voter approval. The County collects property taxes and distributes them to taxing jurisdictions on the basis of the taxing jurisdiction’s assessed valuations and on the tax rate for voter-approved debt.

K. Interfund Transactions
Interfund transactions are reflected as either loans, services provided or used, reimbursements or transfers.

Loans reported as receivables and payables are referred to as either “due to/from other funds” (i.e., the current portion of interfund loans) or “advances to/from other funds” (i.e., the noncurrent portion of interfund loans) as appropriate and are subject to elimination upon consolidation. Any residual balances outstanding between the governmental activities and the business-type activities are reported in the government-wide financial statements as “internal balances.” Advances between funds, as reported in the fund financial statements, are offset by a nonspendable fund balance account in applicable governmental funds to indicate that they are not in spendable form.

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CITY OF MCFARLAND

NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2025
(26)
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) K. Interfund Transactions (Continued)
Services provided or used, deemed to be at market or near market rates, are treated as revenues and expenditures or expenses. These services provide information on the net cost of each government function and therefore are not eliminated in the process of preparing the government-wide statement of activities.

Reimbursements occur when the funds responsible for particular expenditures or expenses repay the funds that initially paid for them. Such reimbursements are reflected as expenditures or expenses in the reimbursing fund and reductions to expenditures or expenses in the reimbursed fund. All other interfund transactions are treated as transfers. Transfers between funds are netted as part of the reconciliation to the government-wide presentation.

L. Unearned Revenue
Under the accrual and modified accrual basis of accounting, revenue may be recognized only when it is earned. When assets are recognized in connection with a transaction before the earnings process is complete, those assets are offset by a corresponding liability for unearned revenue.

M. Compensated Absences
It is the City’s policy to permit employees to accumulate earned but unused vacation and sick pay benefits up to certain limits. For governmental funds, compensated absences are recorded as current and noncurrent liabilities only on the government-wide financial statements. For proprietary funds, current and noncurrent liabilities for compensated absences are recorded in both the government wide financial statements and the fund financial statements. The liability for compensated absences reported in the accompanying financial statements consists of leave that has not been used that is attributable to services already rendered, and is more likely than not to be used for time off or otherwise paid in cash or settled through noncash means. The liability also includes amounts for leave that has been used for time off but has not yet been paid in cash or settled through noncash means and certain other types of leave.

N. Long-Term Obligations
In the government-wide financial statements and in the proprietary fund financial statements, bond premiums and discounts are deferred and amortized over the life of the bonds. Bonds payable are reported net of the applicable bond premium or discount.

Bond issuance costs are expensed when bonds are issued.

In governmental fund financial statements, bond premiums and discounts, as well as debt issuance costs are recognized in the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuance are also reported as other financing sources. Issuance costs, whether or not withheld from the actual debt proceeds, are reported as debt service expenditures.

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CITY OF MCFARLAND

NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2025
(27)
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) O. Net Position
The government-wide and business-type activities fund financial statements utilize a net position presentation. Net position is categorized as follows:

Net Investment In Capital Assets – This category groups all capital assets, including infrastructure, into one component of net position. Accumulated depreciation and the outstanding balances of debt that are attributable to the acquisition, construction or improvement of these assets reduce the balance in this category.

Restricted Net Position – This category presents external restrictions imposed by creditors, grantors, contributors or laws or regulations of other governments and restrictions imposed by law through constitutional provisions or enabling legislation.

Unrestricted Net Position – This category represents net position of the City, not restricted for any project or other purpose or included in net investment in capital assets.

When both restricted and unrestricted net position are available for use, it is the City’s policy to use restricted net position first, and then unrestricted net position as they are needed.

P. Fund Balance
Fund balances of the governmental funds are presented in the financial statements based on classifications that comprise a hierarchy that is based primarily on the extent to which the City is bound to honor constraints on the specific purposes for which amounts in the respective governmental funds can be spent. Fund balances are classified as follows:

Nonspendable – Amounts that cannot be spent either because they are not in a spendable form or because they are legally or contractually required to be maintained intact.

Restricted – Amounts restricted by external sources (creditors, laws of other governments, etc.) or by constitutional provision or enabling legislation.

Committed – Amounts that are obligated to a specific purpose which are internally imposed by the government through formal action (Ordinances and Resolutions) at the highest level of decision making authority (City Council). These commitments can only be overturned by a like action.

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CITY OF MCFARLAND

NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2025
(28)
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) P. Fund Balance (Continued)
Assigned – Amounts that are intended to be used for specific purposes that are considered neither restricted nor committed. Undesignated excess Fund Balances may be assigned by the City Council, City Manager, or Finance Director for specific purposes through the budget process or agenda items. The assigned designation may be reversed by the City Council at any public meeting.

Unassigned – Residual positive fund balances within the General Fund, which have not been classified within the other above-mentioned categories. Unassigned Fund Balances may also include negative balances for any governmental fund if expenditures exceed amounts restricted, committed, or assigned for those specific purposes.

When expenditures are incurred for purposes for which all restricted, committed, assigned, and unassigned fund balances are available, the City’s policy is to apply in the following order, except for instances wherein an ordinance specifies the fund balance to be charged: Restricted, Committed, Assigned, and Unassigned.

The City does not have a formal minimum fund balance requirement.

Q. Estimates
The preparation of basic financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect certain reported amounts and disclosures.

Accordingly, actual results could differ from those estimates.

R. Change in Accounting Principle
Effective July 1, 2024, the City implemented GASB Statement No. 101, Compensated Absences. See Notes 1M, 6, and 13 for more information. This Statement addresses financial reporting and computation of compensated absences. The adoption of this standard did not result in a material impact on the financial statements, and therefore, no restatement or significant changes were required.

Effective July 1, 2024, the City implemented GASB Statement No. 102, Certain Risk Disclosures. This Statement requires governments to disclose information about certain risks that could affect their ability to meet obligations. The adoption of this Statement did not result in a material impact on the financial statements, and therefore, no restatement or significant changes were required.

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CITY OF MCFARLAND

NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2025
(29)
NOTE 2 CASH AND INVESTMENTS
The City maintains a cash and investment pool for all funds. Certain restricted funds, which are held and invested by independent outside custodians through contractual agreements are not pooled.

Statement of Net Position:

Cash and Investments 22,671,047 $
Cash with Fiscal Agents 4,100,889
Statement of Fiduciary Net Position:

Cash and Investments 6,665
Total 26,778,601 $
Cash and investments as of June 30, 2025, consist of the following:

Deposits with Financial Institutions 5,171,955 $
Cash on Hand 3,000
Investments 21,603,646
Total 26,778,601 $
Deposits
At year-end, the carrying amount of the City’s cash deposits (including amounts in checking accounts and money market accounts) was $5,171,955 and the bank balance was $5,278,656. The difference between the bank balance and the carrying amount represents outstanding warrants and wire transfers and deposits in transit.

Custodial Credit Risk
In the case of deposits, this is the risk that in the event of a bank failure, the City’s deposits may not be returned to it. The City has no deposit policy for custodial credit risk.

The California Government Code requires that a financial institution secure deposits made by state or local governmental units by pledging securities in an undivided collateral pool held by a depository regulated under state law (unless so waived by the governmental unit). The market value of the pledged securities in the collateral pool must equal at least 110% of the total amount deposited by the public agencies.

California law also allows financial institutions to secure public agency deposits by pledging first trust deed mortgage notes having a value of 150% of the secured public deposits.

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McFarland City CouncilJanuary 14, 2026

McFarland City Council
January 14, 2026