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, February 11, 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
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: Vice Mayor Cano
PLEDGE OF ALLEGIANCE: Council Member Pérez
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 for Safely Surrendered Baby Awareness Month
DEPARTMENTAL REPORTS
CONSENT AGENDA: The Consent Agenda consists of items that in staff’s opinion are routine and non-controversial. These items are approved in one motion unless a Council Member/ Board Member or Member from the Public requests to remove a particular item.
2. Approval of Expense Report in the Amount of $429,462.60 from 1/17/2026 to 1/30/2026.
3. Approval of Payroll Report for the Month of January 2026 in the Amount of $468,538.51.
4. Approval of January 29, 2026, Regular Meeting Minutes
5. Second Reading and Adoption of 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
6. APPROVAL OF TRAVEL EXPENSES EXCEEDING $500.00 FOR COMMUNITY
DEVELOPMENT DIRECTOR TO ATTEND ONLINE PUBLIC SECTOR LEADERSHIP COURSE
7. APPROVAL OF TRAVEL AND TRAINING EXPENSES EXCEEDING $500.00 PER TRIP FOR CHIEF OF POLICE ADRIAN OLMOS TO ATTEND THE 80-HOUR POST EXECUTIVE DEVELOPMENT COURSE CLASS 25-4 IN SAN DIEGO, CALIFORNIA, FROM MARCH 8-13, 2026 FOR SESSION 1, AND APRIL12-17, 2026 FOR SESSION 2
8. APPROVAL OF TRAVEL AND TRAINING EXPENSES EXCEEDING $500.00 PER TRIP FOR PUBLIC SAFETY DISPATCHER HILDA MADUENA TO ATTEND THE 160-HOUR
PUBLIC SAFETY DISPATCH COURSE AT THE BAKERSFIELD COLLEGE WEILL INSTITUTE IN BAKERSFIELD, CALIFORNIA FROM MARCH 2-27, 2026
PUBLIC HEARINGS
9. Approval of Resolution No. 2026-10 A RESOLUTION OF THE CITY COUNCIL OF THE
CITY OF MCFARLAND APPROVING A REQUEST TO ALLOW FOR THE ZONE
CHANGE AND GENERAL PLAN AMENDMENT FOR PARCELS IN THE CITY OF
MCFARLAND
10. Approval of Resolution No. 2026-9 A RESOLUTION OF THE CITY COUNCIL OF THE
CITY OF MCFARLAND AND FINDING THERE ARE NO UNMET PUBLIC TRANSIT
NEEDS WHICH CAN BE REASONABLY BE MET IN THE CITY OF MCFARLAND
ADMINISTRATIVE AGENDA
11. Approval of Resolution No. 2026-11 A RESOLUTION OF THE CITY COUNCIL OF THE
CITY OF MCFARLAND, CALIFORNIA, APPROVING MID-YEAR BUDGET ADJUSTMENTS FOR THE FISCAL YEAR 2025-2026 TOTALING $1,103,490 IN THE GENERAL FUND AND $253,414 IN OTHER FUNDS.
12. ANNEXATION NO. 3 INTO COMMUNITY FACILITIES DISTRICT NO. 2019-1 (FIRE PROTECTION SERVICES) AND ANNEXATION NO. 4 INTO COMMUNITY FACILITIES DISTRICT NO. 2017-1 (POLICE SERVICES) AND COMMUNITY FACILITIES DISTRICT NO. 2017-2 (LANDSCAPING AND STREET MAINTENANCE)
a.
Approval of Resolution No. 2026-12 A RESOLUTION OF THE CITY COUNCIL OF
THE CITY OF MCFARLAND DECLARING ITS INTENTION TO ANNEX TERRITORY (TRACT 7394) TO COMMUNITY FACILITIES DISTRICT NO. 2017-2 (LANDSCAPING AND STREET MAINTENANCE), ESTABLISHING A DATE FOR
THE PUBLIC HEARING, AND AUTHORIZING THE LEVY OF SPECIAL TAXES THEREIN FOR ANNEXATION NO. 4
b.
Approval of Resolution No. 2026-13 A RESOLUTION OF THE CITY COUNCIL OF
THE CITY OF MCFARLAND, CALIFORNIA DECLARING ITS INTENTION TO ANNEX TERRITORY (TRACT 7394) TO COMMUNITY FACILITIES DISTRICT NO. 2019-1 (FIRE PROTECTION SERVICES), ESTABLISHING A DATE FOR THE
PUBLIC HEARING, AND AUTHORIZING THE LEVY OF SPECIAL TAXES THEREIN FOR ANNEXATION NO. 3
c.
Approval of Resolution No. 2026-14 A RESOLUTION OF THE CITY COUNCIL OF
THE CITY OF MCFARLAND DECLARING ITS INTENTION TO ANNEX TERRITORY (TRACT 7394) TO COMMUNITY FACILITIES DISTRICT NO. 2017-1 (POLICE
SERVICES), ESTABLISHING A DATE FOR THE PUBLIC HEARING, AND AUTHORIZING THE LEVY OF SPECIAL TAXES THEREIN FOR ANNEXATION NO. 4 COUNCIL COMMENTS
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 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
13. Public Employment (Government Code §54957): DEPUTY CHIEF OF POLICE AND
ASSISTANT PUBLIC WORKS DIRECTOR
ADJOURNMENT
This is to certify this agenda was posted at McFarland City Hall on February 6, 2026.
Erika De La Cruz, City Clerk
Diego Viramontes, City Manager
Next Meeting: Regular City Council February 25, 2026.
The City of McFarland does not discriminate based on disability and complies with the provisions of the Americans with Disabilities Act (ADA). If you need special assistance to participate in this meeting, please contact the City Clerk’s Office at (661) 792-3091 at least 48 hours prior to the meeting to make reasonable arrangements to ensure accessibility to this meeting. Special meeting needs hour change
All agenda item and/or supporting documentation is available for public review on the city website at www.mcfarlandcity.org and the office of the City Clerk of the City of McFarland, at 401 W, Kern Ave.
McFarland, CA 93250 during regular business hours of 8:00 am – 5:00 pm Monday through Friday, following the posting of the agenda. Any supporting documentation related to an agenda item for an open session of any regular meeting that is distributed after the agenda is posted and prior to the meeting will also be available for review at the same location and available at the meeting.
CITY OF MCFARLAND ANIMAL SHELTER
PET OF THE WEEK
Name: Thumper
Breed: Australian Cattle/ Blue Heeler Mix
Age: 5 months
Sex: Female
Description: Thumper is a playful and sweet puppy looking for her forever home.
Adopt Don’t Shop!
❤Thank you for supporting McFarland’s shelter pets! ❤
MCFARLAND ANIMAL SHELTER | 12941 MELCHER RD, MCFARLAND,CA 93250PHONE: (661) 792-2121 | CITYOFMCFARLAND.ORG
Safely Surrendered Baby Awareness Month
February 2026
WHEREAS, the City of McFarland proclaims February 2026 as Safely Surrendered Baby Awareness Month and advises all community members of planned events to highlight the importance of the Safely Surrendered Baby Law; and
WHEREAS, the Safely Surrendered Baby Law responds to the increasing number of newborn infant deaths due to abonnement in unsafe locations. First created in January 2001, the law’s intent is to save the lives of newborn infants at risk of abandonment by encouraging parents or persons with lawful custody to safely surrender the infant within 72 hours of birth, with no questions asked. Since 2006, Kern County has had 105 babies safely surrendered; and WHEREAS, the coalition is led by the Department of Human Services, and includes a group of dedicated individuals representing a long list of agencies, non-profits, hospitals, and stakeholders, including First Five Kern, the Kern County Fire Department, Bakersfield City Fire Department, Bakersfield Pregnancy Center, Right to Life Kern County, Adventist Health Hospitals, Clinica Sierra Vista, Kern Family Healthcare, Koinonia Family Services, Kern County Public Health, and Ridgecrest Regional Hospital; and
WHEREAS, the February Awareness Campaign will include, a Live Press Conference February 18, 2026 at Adventist Health Specialty located at 3100 Sillect Ave, Bakersfield, CA 93308 beginning at 10:00am, over 15 presentations at collaborative agencies throughout Kern County and Public Services Announcements on social media, all in an effort to alert the community about the Safely Surrendered Baby Law as a much better option than abandoning a baby; and NOW, THEREFORE, I, Mayor Saul Ayon, on behalf of the City Council of the City of McFarland do hereby proclaim February 2026, as SAFELY SURRENDERED BABY AWARENESS MONTH.
IN TESTIMONY WHEREOF, I have hereunto set my hand and caused to be affixed the Great Seal of McFarland, CA, on this 11th day February 2026.
Saul Ayon
Mayor
2/6/2026 1:19:23 PM Page 1 of 12
Expense Approval Report
City of McFarland, CA By Vendor Name
Payment Dates 1/17/2026 - 1/30/2026
Vendor Name Payable Number Post Date Description (Item) Account Number Amount Vendor: ADLERHORST INT. - ADLERHORST INTERNATIONAL LLC
ADLERHORST INTERNATIONAL…124398 01/27/2026 Inv. 124398 - 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. 0230575 01/13/2026 Inv. 0230575 Service Console … 01-150-52200-0000-1 30.70 Advanced Data Storage, Inc. 0230575 01/13/2026 Inv. 0230575 Service Console … 01-180-52200-0000-1 30.70 Advanced Data Storage, Inc. 0228288 01/19/2026 Inv. 0228288 Service Console … 01-130-52200-0000-1 41.40 Advanced Data Storage, Inc. 0230574 01/19/2026 Inv. 0230574 Service Console … 01-130-52200-0000-1 41.40 Advanced Data Storage, Inc. 0228289 01/21/2026 Inv. 0228289 Service Console … 01-150-52200-0000-1 20.70 Advanced Data Storage, Inc. 0228289 01/21/2026 Inv. 0228289 Service Console … 01-180-52200-0000-1 20.70 Vendor Advanced Data Storag - Advanced Data Storage, Inc. Total: 185.60 Vendor: Aflac - Aflac
Aflac INV0032073 01/22/2026 AFLAC - Accident 01-22400-0000-1 31.62 Aflac INV0032073 01/22/2026 AFLAC - Accident 30-22400-0000-1 4.29 Aflac INV0032073 01/22/2026 AFLAC - Accident 31-22400-0000-1 4.29 Aflac INV0032073 01/22/2026 AFLAC - Accident 32-22400-0000-1 4.26 Aflac INV0032074 01/22/2026 Cancer - AFLAC 01-22400-0000-1 10.34 Aflac INV0032074 01/22/2026 Cancer - AFLAC 30-22400-0000-1 18.30 Aflac INV0032074 01/22/2026 Cancer - AFLAC 31-22400-0000-1 5.58 Aflac INV0032074 01/22/2026 Cancer - AFLAC 32-22400-0000-1 18.34 Aflac INV0032075 01/22/2026 Critical Illness - AFLAC 01-22400-0000-1 8.29 Aflac INV0032075 01/22/2026 Critical Illness - AFLAC 30-22400-0000-1 13.91 Aflac INV0032075 01/22/2026 Critical Illness - AFLAC 31-22400-0000-1 2.95 Aflac INV0032075 01/22/2026 Critical Illness - AFLAC 32-22400-0000-1 13.91 Aflac INV0032077 01/22/2026 Hospital - AFLAC 01-22400-0000-1 55.57 Aflac INV0032077 01/22/2026 Hospital - AFLAC 30-22400-0000-1 10.08 Aflac INV0032077 01/22/2026 Hospital - AFLAC 31-22400-0000-1 10.08 Aflac INV0032077 01/22/2026 Hospital - AFLAC 32-22400-0000-1 10.07 Aflac INV0032097 01/22/2026 AFLAC - Accident 01-22400-0000-1 20.93 Aflac INV0032097 01/22/2026 AFLAC - Accident 20-22400-0000-1 6.97 Aflac INV0032098 01/22/2026 Critical Illness - AFLAC 01-22400-0000-1 15.93 Aflac INV0032098 01/22/2026 Critical Illness - AFLAC 20-22400-0000-1 5.31 Aflac INV0032100 01/22/2026 Hospital - AFLAC 01-22400-0000-1 42.55 Aflac INV0032100 01/22/2026 Hospital - AFLAC 20-22400-0000-1 8.99 Aflac INV0032100 01/22/2026 Hospital - AFLAC 30-22400-0000-1 4.03 Aflac INV0032100 01/22/2026 Hospital - AFLAC 32-22400-0000-1 4.01 Aflac INV0032118 01/22/2026 AFLAC - Accident 01-22400-0000-1 171.54 Aflac INV0032119 01/22/2026 Cancer - AFLAC 01-22400-0000-1 137.41 Aflac INV0032120 01/22/2026 Critical Illness - AFLAC 01-22400-0000-1 89.58 Aflac INV0032121 01/22/2026 Hospital - AFLAC 01-22400-0000-1 182.76 Vendor Aflac - Aflac Total: 911.89
Vendor: Amazon Capital Servi - Amazon Capital Services, Inc.
Amazon Capital Services, Inc. 1CLY-KJ7K-9Q6Y 01/21/2026 INV 1CLY-KJ7K-9Q6Y PW Office…34-520-57200-0000-1 163.34 Amazon Capital Services, Inc. 1N9M-KTY6-FNTL 01/21/2026 INV# 1N9M-KTY6-FNTL Heavy… 01-115-57200-0000-1 119.14 Amazon Capital Services, Inc. 16TT-NGGG-4VNG 01/26/2026 Inv. 16TT-NGGG-4VNG Office … 01-130-57200-0000-1 120.00 Amazon Capital Services, Inc. 1DTD-KF1V-91L3 01/26/2026 INV #1DTD-KF1V-91L3 Christ… 01-105-57100-2322-1 67.98 Amazon Capital Services, Inc. 1FVV-CLG9-J7FG 01/26/2026 INV #1FVV-CLG9-J7FG Christm…01-105-57100-2322-1 227.02 Amazon Capital Services, Inc. 1JCV-TQ64-1GRN 01/26/2026 INV 1JCV-TQ64-1GRN Transit … 34-520-56800-0000-1 66.66 Amazon Capital Services, Inc. 1M1C-H4VM-QYC3 01/27/2026 INV #1M1C-H4VM-QYC3 CDD… 01-155-51800-0000-1 98.79 Amazon Capital Services, Inc. 1PPD-4DLW-4DLN 01/26/2026 1PPD-4DLW-4DLN Christmas … 01-105-57100-2322-1 849.27 Amazon Capital Services, Inc. 1TF1-9C14-HGR3 01/26/2026 INV #1TF1-9C14-HGR3 Shop w…01-150-53500-2536-1 879.91 Amazon Capital Services, Inc. 1WGF-99TJ-937L 01/27/2026 INV #1WGF-99TJ-937L CDD 1/… 01-175-57200-0000-1 208.25 Amazon Capital Services, Inc. 1YQX-GJLL-MCXJ 01/26/2026 Inv. 1YQX-GJLL-MCXJ Ops Sup… 01-150-57400-0000-1 253.44
Expense Approval Report Payment Dates: 1/17/2026 - 1/30/2026 2/6/2026 1:19:23 PM Page 2 of 12
Vendor Name Payable Number Post Date Description (Item) Account Number Amount Amazon Capital Services, Inc. 1YQX-GJLL-MCXJ 01/26/2026 01/23/26 Credit Memo Applie…01-150-57400-0000-1 -43.54 Amazon Capital Services, Inc. 1YQX-GJLL-MCXJ 01/26/2026 01/23/26 Credit Memo Applie…01-150-57400-0000-1 -69.87 Vendor Amazon Capital Servi - Amazon Capital Services, Inc. Total: 2,940.39 Vendor: American Fidelity - American Fidelity
American Fidelity INV0032076 01/22/2026 Health FSA 01-22600-0000-1 9.62 American Fidelity INV0032076 01/22/2026 Health FSA 30-22600-0000-1 28.85 American Fidelity INV0032076 01/22/2026 Health FSA 31-22600-0000-1 28.85 American Fidelity INV0032076 01/22/2026 Health FSA 32-22600-0000-1 28.83 American Fidelity INV0032099 01/22/2026 Health FSA 01-22600-0000-1 47.30 American Fidelity INV0032099 01/22/2026 Health FSA 30-22600-0000-1 17.30 American Fidelity INV0032099 01/22/2026 Health FSA 31-22600-0000-1 5.78 American Fidelity INV0032099 01/22/2026 Health FSA 32-22600-0000-1 17.31 Vendor American Fidelity - American Fidelity Total: 183.84 Vendor: American Office Solu - American Office Solutions, LLC American Office Solutions, LLC 26124 01/21/2026 INV 26124 01/01/2026 Tyler … 01-310-52200-0000-1 400.00 Vendor American Office Solu - American Office Solutions, LLC Total: 400.00 Vendor: Applied Tech - Applied Technology Group Inc
Applied Technology Group Inc S-INV106776 01/26/2026 INV S-INV106776 Repair/Instal…32-510-56000-0000-1 76.19 Applied Technology Group Inc S-INV106776 01/26/2026 INV S-INV106776 Repair/Instal…32-510-57400-0000-1 14.44 Vendor Applied Tech - Applied Technology Group Inc Total: 90.63 Vendor: Arredondo Automotive - Arredondo Automotive Group Arredondo Automotive Group 309232 01/26/2026 Inv. 309232 Unit 39 -Oil Chan… 01-150-56600-0000-1 116.45 Arredondo Automotive Group 309464 01/26/2026 Inv. 309464 Unit 23 - Engine Oi…01-150-56600-0000-1 116.45 Vendor Arredondo Automotive - Arredondo Automotive Group Total: 232.90 Vendor: the round up - Bramaloma Inc
Bramaloma Inc 0084096 01/13/2026 Inv. 0084096 - K9 Police Progr… 01-150-56000-0000-1 145.02 Vendor the round up - Bramaloma Inc Total: 145.02
Vendor: BraxBro, Inc. - BraxBro, Inc.
BraxBro, Inc. 1725 01/21/2026 INV 1725 Browning Well RO S… 32-510-56000-0000-1 740.00 Vendor BraxBro, Inc. - BraxBro, Inc. Total: 740.00
Vendor: Brenntag - Brenntag Pacific Inc.
Brenntag Pacific Inc. BPI569600 01/21/2026 INV BPI569600 Garzoli Chemi… 32-510-57400-0000-1 777.32 Brenntag Pacific Inc. BPI569598 01/26/2026 INV BPI569598 Garzoli Well C… 32-510-56000-0000-1 1,537.55 Brenntag Pacific Inc. BPI569599 01/26/2026 INV BPI569599 Garzoli Chemi… 32-510-56000-0000-1 1,978.24 Vendor Brenntag - Brenntag Pacific Inc. Total: 4,293.11 Vendor: Brink's Capital LLC - Brink's Capital LLC
Brink's Capital LLC 5601398 01/21/2026 Inv 5601398 Billing Period01/… 01-130-51200-0000-1 161.46 Brink's Capital LLC 5601398 01/21/2026 Inv 5601398 Billing Period01/… 30-500-51200-0000-1 161.47 Brink's Capital LLC 5601398 01/21/2026 Inv 5601398 Billing Period01/… 31-505-51200-0000-1 161.47 Brink's Capital LLC 5601398 01/21/2026 Inv 5601398 Billing Period01/… 32-510-51200-0000-1 161.47 Vendor Brink's Capital LLC - Brink's Capital LLC Total: 645.87 Vendor: BSK ASSOCIATES - BSK ASSOCIATES
BSK ASSOCIATES BI04213 01/19/2026 BI04213 EPA 524.2, TCP, Title … 32-510-58200-0000-1 704.28 BSK ASSOCIATES BI04311 01/19/2026 INV BI04311 WWTP BOD & TS… 30-500-58200-0000-1 150.00 BSK ASSOCIATES BI04359 01/21/2026 INV BI04359 WWTP BOD & TS… 30-500-58200-0000-1 150.00 BSK ASSOCIATES BI04366 01/21/2026 INV BI04366 WWTP BOD & TS… 30-500-58200-0000-1 150.00 BSK ASSOCIATES BJ00020 01/21/2026 INV BJ00020 WWTP BOD & TS…30-500-58200-0000-1 150.00 BSK ASSOCIATES BI03791 01/26/2026 INV BI03791 WWTP BOD & TS… 30-500-58200-0000-1 150.00 BSK ASSOCIATES BJ00092 01/26/2026 INV BJ00092 Water Dept. Nitr… 32-510-58200-0000-1 85.00 BSK ASSOCIATES BJ00199 01/26/2026 INV BJ00199 WWTP BOD, TDS,…30-500-58200-0000-1 280.00 BSK ASSOCIATES BJ00384 01/26/2026 INV BJ00384 Water- Quanti Tr…32-510-58200-0000-1 122.44 Vendor BSK ASSOCIATES - BSK ASSOCIATES Total: 1,941.72
Vendor: CALCLEAN - Cal Clean LLC
Cal Clean LLC 0000477 01/21/2026 INV 0000477 Cal Clean Service…01-190-52200-0000-1 920.00 Vendor CALCLEAN - Cal Clean LLC Total: 920.00
Expense Approval Report Payment Dates: 1/17/2026 - 1/30/2026 2/6/2026 1:19:23 PM Page 3 of 12
Vendor Name Payable Number Post Date Description (Item) Account Number Amount Vendor: Vulcan Materials Co - CalMat Co.
CalMat Co. 5346808 01/26/2026 INV 5346808 Sand Bags 12/26…01-180-56500-0000-1 1,075.62 Vendor Vulcan Materials Co - CalMat Co. Total: 1,075.62 Vendor: Cintas - Cintas Corporation No.3
Cintas Corporation No.3 4256642509 01/26/2026 INV 4256642509 PW Laundry … 01-180-51800-0000-1 149.70 Cintas Corporation No.3 4256642509 01/26/2026 INV 4256642509 PW Laundry … 01-190-51800-0000-1 34.30 Cintas Corporation No.3 4256642509 01/26/2026 INV 4256642509 PW Laundry … 20-200-51800-0000-1 42.60 Cintas Corporation No.3 4256642509 01/26/2026 INV 4256642509 PW Laundry … 30-500-51800-0000-1 78.60 Cintas Corporation No.3 4256642509 01/26/2026 INV 4256642509 PW Laundry … 32-510-51800-0000-1 78.60 Cintas Corporation No.3 4256642509 01/26/2026 INV 4256642509 PW Laundry … 32-510-57400-0000-1 127.08 Cintas Corporation No.3 4257404951 01/26/2026 INV 4257404951 PW Laundry … 01-180-51800-0000-1 149.70 Cintas Corporation No.3 4257404951 01/26/2026 INV 4257404951 PW Laundry … 01-190-51800-0000-1 34.30 Cintas Corporation No.3 4257404951 01/26/2026 INV 4257404951 PW Laundry … 20-200-51800-0000-1 42.60 Cintas Corporation No.3 4257404951 01/26/2026 INV 4257404951 PW Laundry … 30-500-51800-0000-1 78.60 Cintas Corporation No.3 4257404951 01/26/2026 INV 4257404951 PW Laundry … 32-510-51800-0000-1 78.60 Cintas Corporation No.3 4257404951 01/26/2026 INV 4257404951 PW Laundry … 32-510-57400-0000-1 127.08 Cintas Corporation No.3 5314438604 01/26/2026 Inv. 5314438604 - AED PD 01-150-56000-0000-1 142.45 Cintas Corporation No.3 9354006940 01/26/2026 9354006940 Credit Bogges 30-500-51800-0000-1 -1.48 Cintas Corporation No.3 9354006940 01/26/2026 9354006940 Credit Bogges 32-510-51800-0000-1 -1.49 Cintas Corporation No.3 9354006959 01/26/2026 9354006959 credit Bogges & C…30-500-51800-0000-1 -15.06 Cintas Corporation No.3 9354006959 01/26/2026 9354006959 credit Bogges & C…32-510-51800-0000-1 -15.06 Cintas Corporation No.3 9354006991 01/26/2026 9354006991 credit for N.Dom… 01-190-51800-0000-1 -28.55 Cintas Corporation No.3 9354006991 01/26/2026 9354006991 credit for Cisnero…30-500-51800-0000-1 -13.57 Cintas Corporation No.3 9354006991 01/26/2026 9354006991 credit Bogges 30-500-51800-0000-1 -1.48 Cintas Corporation No.3 9354006991 01/26/2026 9354006991 credit for Cisnero…32-510-51800-0000-1 -13.58 Cintas Corporation No.3 9354006991 01/26/2026 9354006991 credit Bogges 32-510-51800-0000-1 -1.49 Cintas Corporation No.3 9354007027 01/26/2026 9354007027 credit for n domi… 01-190-51800-0000-1 -28.55 Cintas Corporation No.3 9354007027 01/26/2026 9354007027 credit for r. cisne… 30-500-51800-0000-1 -208.12 Cintas Corporation No.3 9354007027 01/26/2026 9354007027 credit for r. cisne… 32-510-51800-0000-1 -208.12 Vendor Cintas - Cintas Corporation No.3 Total: 627.66
Vendor: Core & Main LP - Core & Main LP
Core & Main LP Y355111 01/26/2026 INV Y355111 Water Dept. Mai…32-510-56400-0000-1 528.26 Vendor Core & Main LP - Core & Main LP Total: 528.26
Vendor: Cornerstone Engineer - Cornerstone Engineering Inc.
Cornerstone Engineering Inc. 44518 01/26/2026 INV #44518 -Laserfiche Recor… 01-111-52930-2602-1 4,697.50 Vendor Cornerstone Engineer - Cornerstone Engineering Inc. Total: 4,697.50 Vendor: KCPW - County of Kern Public Works
County of Kern Public Works 54597-IN 01/21/2026 INV 54597-IN Municipal Waste…01-180-52200-0000-1 143.92 County of Kern Public Works 54597-IN 01/21/2026 INV 54597-IN Municipal Waste…01-180-52200-0000-1 176.20 Vendor KCPW - County of Kern Public Works Total: 320.12 Vendor: Data Ticket, Inc - Data Ticket, Inc
Data Ticket, Inc 092025 01/21/2026 INV #092025 Code Monthly s… 01-165-53200-0000-1 100.00 Data Ticket, Inc 122025 01/21/2026 INV #122025 Code Monthly S… 01-165-53200-0000-1 100.00 Data Ticket, Inc 184834 01/21/2026 INV #184834 Animal Monthly …01-165-53200-0000-1 100.00 Data Ticket, Inc 188569 01/21/2026 INV #188569 Animal monthly … 01-165-53200-0000-1 100.00 Vendor Data Ticket, Inc - Data Ticket, Inc Total: 400.00 Vendor: De Lage Landen - De Lage Landen Financial Services Inc De Lage Landen Financial Serv… 594329803 01/21/2026 Inv. 594329803 1/07/2026 50… 01-130-52200-0000-1 117.99 Vendor De Lage Landen - De Lage Landen Financial Services Inc Total: 117.99 Vendor: Dee Jaspar - Dee Jaspar & Associates, Inc
Dee Jaspar & Associates, Inc 25-01236 01/26/2026 INV 25-01236 Elmo Well Proje…32-510-52910-2532-1 1,962.94 Dee Jaspar & Associates, Inc 25-01237 01/26/2026 INV 25-01237 Tract 7393 Inps… 01-140-56000-0000-1 190.00 Dee Jaspar & Associates, Inc 25-01234 01/27/2026 INV 25-01234 General Fund P… 32-510-56000-0000-1 9,486.75 Dee Jaspar & Associates, Inc 25-01235 01/27/2026 INV 25-01235 Developer Proj.… 01-140-56000-0000-1 306.00 Vendor Dee Jaspar - Dee Jaspar & Associates, Inc Total: 11,945.69 Vendor: Delano Veterinary - Delano Veterinary
Delano Veterinary 30224 01/21/2026 INV #30224 Vet visit for Rocky…01-155-51150-0000-1 26.86 Delano Veterinary 30274 01/21/2026 INV #30274 Vet visit for Binky …01-155-51150-0000-1 109.05
Expense Approval Report Payment Dates: 1/17/2026 - 1/30/2026 2/6/2026 1:19:23 PM Page 4 of 12
Vendor Name Payable Number Post Date Description (Item) Account Number Amount Delano Veterinary 29643 01/22/2026 INV #29643 Vet visit for Range…01-155-51150-0000-1 141.68 Delano Veterinary 30543 01/27/2026 INV #30543 Vet visit for Range…01-155-51150-0000-1 267.93 Vendor Delano Veterinary - Delano Veterinary Total: 545.52 Vendor: EDD - EDD
EDD INV0032083 01/22/2026 State Income Tax Withholding 01-22200-0000-1 557.66 EDD INV0032083 01/22/2026 State Income Tax Withholding 20-22200-0000-1 9.29 EDD INV0032083 01/22/2026 State Income Tax Withholding 30-22200-0000-1 256.84 EDD INV0032083 01/22/2026 State Income Tax Withholding 31-22200-0000-1 209.44 EDD INV0032083 01/22/2026 State Income Tax Withholding 32-22200-0000-1 256.81 EDD INV0032083 01/22/2026 State Income Tax Withholding 34-22200-0000-1 9.29 EDD INV0032084 01/22/2026 SDI - State Disability Insurance 01-22200-0000-1 258.62 EDD INV0032084 01/22/2026 SDI - State Disability Insurance 20-22200-0000-1 3.45 EDD INV0032084 01/22/2026 SDI - State Disability Insurance 30-22200-0000-1 79.19 EDD INV0032084 01/22/2026 SDI - State Disability Insurance 31-22200-0000-1 50.51 EDD INV0032084 01/22/2026 SDI - State Disability Insurance 32-22200-0000-1 79.18 EDD INV0032084 01/22/2026 SDI - State Disability Insurance 34-22200-0000-1 3.43 EDD INV0032085 01/22/2026 State Unemployment Insuran… 01-22250-0000-1 527.45 EDD INV0032085 01/22/2026 State Unemployment Insuran… 20-22250-0000-1 3.06 EDD INV0032085 01/22/2026 State Unemployment Insuran… 30-22250-0000-1 92.38 EDD INV0032085 01/22/2026 State Unemployment Insuran… 31-22250-0000-1 39.50 EDD INV0032085 01/22/2026 State Unemployment Insuran… 32-22250-0000-1 92.38 EDD INV0032085 01/22/2026 State Unemployment Insuran… 34-22250-0000-1 3.06 EDD INV0032086 01/22/2026 Employment Training Tax 01-22275-0000-1 14.65 EDD INV0032086 01/22/2026 Employment Training Tax 20-22275-0000-1 0.09 EDD INV0032086 01/22/2026 Employment Training Tax 30-22275-0000-1 2.58 EDD INV0032086 01/22/2026 Employment Training Tax 31-22275-0000-1 1.11 EDD INV0032086 01/22/2026 Employment Training Tax 32-22275-0000-1 2.55 EDD INV0032086 01/22/2026 Employment Training Tax 34-22275-0000-1 0.07 EDD INV0032090 01/22/2026 SDI - State Disability Insurance 01-22200-0000-1 23.92 EDD INV0032091 01/22/2026 State Unemployment Insuran… 01-22250-0000-1 66.24 EDD INV0032092 01/22/2026 Employment Training Tax 01-22275-0000-1 1.84 EDD INV0032111 01/22/2026 State Income Tax Withholding 01-22200-0000-1 933.39 EDD INV0032111 01/22/2026 State Income Tax Withholding 20-22200-0000-1 68.05 EDD INV0032111 01/22/2026 State Income Tax Withholding 30-22200-0000-1 265.29 EDD INV0032111 01/22/2026 State Income Tax Withholding 31-22200-0000-1 49.17 EDD INV0032111 01/22/2026 State Income Tax Withholding 32-22200-0000-1 266.37 EDD INV0032111 01/22/2026 State Income Tax Withholding 34-22200-0000-1 174.64 EDD INV0032112 01/22/2026 SDI - State Disability Insurance 01-22200-0000-1 507.48 EDD INV0032112 01/22/2026 SDI - State Disability Insurance 20-22200-0000-1 41.52 EDD INV0032112 01/22/2026 SDI - State Disability Insurance 30-22200-0000-1 210.42 EDD INV0032112 01/22/2026 SDI - State Disability Insurance 31-22200-0000-1 38.85 EDD INV0032112 01/22/2026 SDI - State Disability Insurance 32-22200-0000-1 210.92 EDD INV0032112 01/22/2026 SDI - State Disability Insurance 34-22200-0000-1 62.46 EDD INV0032113 01/22/2026 State Unemployment Insuran… 01-22250-0000-1 1,369.23 EDD INV0032113 01/22/2026 State Unemployment Insuran… 20-22250-0000-1 115.06 EDD INV0032113 01/22/2026 State Unemployment Insuran… 30-22250-0000-1 546.05 EDD INV0032113 01/22/2026 State Unemployment Insuran… 31-22250-0000-1 106.68 EDD INV0032113 01/22/2026 State Unemployment Insuran… 32-22250-0000-1 547.79 EDD INV0032113 01/22/2026 State Unemployment Insuran… 34-22250-0000-1 172.98 EDD INV0032114 01/22/2026 Employment Training Tax 01-22275-0000-1 38.08 EDD INV0032114 01/22/2026 Employment Training Tax 20-22275-0000-1 3.18 EDD INV0032114 01/22/2026 Employment Training Tax 30-22275-0000-1 15.24 EDD INV0032114 01/22/2026 Employment Training Tax 31-22275-0000-1 2.98 EDD INV0032114 01/22/2026 Employment Training Tax 32-22275-0000-1 15.12 EDD INV0032114 01/22/2026 Employment Training Tax 34-22275-0000-1 4.80 EDD INV0032139 01/22/2026 State Income Tax Withholding 01-22200-0000-1 3,778.11 EDD INV0032140 01/22/2026 SDI - State Disability Insurance 01-22200-0000-1 1,082.06 EDD INV0032141 01/22/2026 State Unemployment Insuran… 01-22250-0000-1 1,002.66 EDD INV0032142 01/22/2026 Employment Training Tax 01-22275-0000-1 27.84 Vendor EDD - EDD Total: 14,301.01
Expense Approval Report Payment Dates: 1/17/2026 - 1/30/2026 2/6/2026 1:19:23 PM Page 5 of 12
Vendor Name Payable Number Post Date Description (Item) Account Number Amount Vendor: EFTPS - Electronic Federal Tax Payment System
Electronic Federal Tax Paymen…INV0032081 01/22/2026 Federal Income Tax Withholdi… 01-22050-0000-1 1,318.48 Electronic Federal Tax Paymen…INV0032081 01/22/2026 Federal Income Tax Withholdi… 20-22050-0000-1 20.07 Electronic Federal Tax Paymen…INV0032081 01/22/2026 Federal Income Tax Withholdi… 30-22050-0000-1 570.36 Electronic Federal Tax Paymen…INV0032081 01/22/2026 Federal Income Tax Withholdi… 31-22050-0000-1 431.03 Electronic Federal Tax Paymen…INV0032081 01/22/2026 Federal Income Tax Withholdi… 32-22050-0000-1 570.34 Electronic Federal Tax Paymen…INV0032081 01/22/2026 Federal Income Tax Withholdi… 34-22050-0000-1 20.06 Electronic Federal Tax Paymen…INV0032082 01/22/2026 Social Security 01-22100-0000-1 2,466.84 Electronic Federal Tax Paymen…INV0032082 01/22/2026 Social Security 20-22100-0000-1 32.86 Electronic Federal Tax Paymen…INV0032082 01/22/2026 Social Security 30-22100-0000-1 755.32 Electronic Federal Tax Paymen…INV0032082 01/22/2026 Social Security 31-22100-0000-1 481.74 Electronic Federal Tax Paymen…INV0032082 01/22/2026 Social Security 32-22100-0000-1 755.28 Electronic Federal Tax Paymen…INV0032082 01/22/2026 Social Security 34-22100-0000-1 32.86 Electronic Federal Tax Paymen…INV0032087 01/22/2026 Medicare 01-22150-0000-1 576.94 Electronic Federal Tax Paymen…INV0032087 01/22/2026 Medicare 20-22150-0000-1 7.68 Electronic Federal Tax Paymen…INV0032087 01/22/2026 Medicare 30-22150-0000-1 176.66 Electronic Federal Tax Paymen…INV0032087 01/22/2026 Medicare 31-22150-0000-1 112.68 Electronic Federal Tax Paymen…INV0032087 01/22/2026 Medicare 32-22150-0000-1 176.64 Electronic Federal Tax Paymen…INV0032087 01/22/2026 Medicare 34-22150-0000-1 7.66 Electronic Federal Tax Paymen…INV0032089 01/22/2026 Social Security 01-22100-0000-1 228.16 Electronic Federal Tax Paymen…INV0032093 01/22/2026 Medicare 01-22150-0000-1 53.36 Electronic Federal Tax Paymen…INV0032109 01/22/2026 Federal Income Tax Withholdi… 01-22050-0000-1 2,333.59 Electronic Federal Tax Paymen…INV0032109 01/22/2026 Federal Income Tax Withholdi… 20-22050-0000-1 207.06 Electronic Federal Tax Paymen…INV0032109 01/22/2026 Federal Income Tax Withholdi… 30-22050-0000-1 653.91 Electronic Federal Tax Paymen…INV0032109 01/22/2026 Federal Income Tax Withholdi… 31-22050-0000-1 91.48 Electronic Federal Tax Paymen…INV0032109 01/22/2026 Federal Income Tax Withholdi… 32-22050-0000-1 655.96 Electronic Federal Tax Paymen…INV0032109 01/22/2026 Federal Income Tax Withholdi… 34-22050-0000-1 362.16 Electronic Federal Tax Paymen…INV0032110 01/22/2026 Social Security 01-22100-0000-1 4,840.30 Electronic Federal Tax Paymen…INV0032110 01/22/2026 Social Security 20-22100-0000-1 396.32 Electronic Federal Tax Paymen…INV0032110 01/22/2026 Social Security 30-22100-0000-1 2,006.40 Electronic Federal Tax Paymen…INV0032110 01/22/2026 Social Security 31-22100-0000-1 370.60 Electronic Federal Tax Paymen…INV0032110 01/22/2026 Social Security 32-22100-0000-1 2,012.58 Electronic Federal Tax Paymen…INV0032110 01/22/2026 Social Security 34-22100-0000-1 595.82 Electronic Federal Tax Paymen…INV0032115 01/22/2026 Medicare 01-22150-0000-1 1,132.08 Electronic Federal Tax Paymen…INV0032115 01/22/2026 Medicare 20-22150-0000-1 92.66 Electronic Federal Tax Paymen…INV0032115 01/22/2026 Medicare 30-22150-0000-1 469.32 Electronic Federal Tax Paymen…INV0032115 01/22/2026 Medicare 31-22150-0000-1 86.68 Electronic Federal Tax Paymen…INV0032115 01/22/2026 Medicare 32-22150-0000-1 470.54 Electronic Federal Tax Paymen…INV0032115 01/22/2026 Medicare 34-22150-0000-1 139.36 Electronic Federal Tax Paymen…INV0032137 01/22/2026 Federal Income Tax Withholdi… 01-22050-0000-1 7,290.26 Electronic Federal Tax Paymen…INV0032138 01/22/2026 Social Security 01-22100-0000-1 10,321.14 Electronic Federal Tax Paymen…INV0032143 01/22/2026 Medicare 01-22150-0000-1 2,413.80 Vendor EFTPS - Electronic Federal Tax Payment System Total: 45,737.04 Vendor: SAN110 - Erick Sanchez
Erick Sanchez Live scan reimburse 25/26 01/27/2026 FY 25-26 Reimbursement For… 01-180-56000-0000-1 40.00 Vendor SAN110 - Erick Sanchez Total: 40.00
Vendor: flextg llc - Flex Technology Group LLC
Flex Technology Group LLC 4549377 01/21/2026 Inv. 4549377 CN29305-01 (Sq… 01-150-55600-0000-1 15.00 Flex Technology Group LLC 4559831 01/21/2026 Inv. 4559831-CAL CN29305-01…01-150-52200-0000-1 169.90 Flex Technology Group LLC 4559832 01/21/2026 Inv. 4559832-CAL CN33785-01…01-130-52200-0000-1 160.53 Flex Technology Group LLC 4559833-CAL 01/22/2026 Inv. 4525381-CAL CN37906-01…01-140-52200-0000-1 10.32 Flex Technology Group LLC 4559833-CAL 01/22/2026 Inv. 4525381-CAL CN37906-01…01-180-52200-0000-1 10.33 Flex Technology Group LLC 4565179-CAL 01/27/2026 Inv. 4565179-CAL CN35796-01…01-150-52200-0000-1 32.95 Vendor flextg llc - Flex Technology Group LLC Total: 399.03 Vendor: Frontier - Frontier California Inc.
Frontier California Inc. Jan 2026 66179234370317155 01/27/2026 Frontier Jan 2026 661792343… 30-500-57800-0000-1 116.36 Frontier California Inc. Jan 26 53019821940713045 01/27/2026 Jan 26 53019821940713045 … 32-510-57800-0000-1 43.49 Vendor Frontier - Frontier California Inc. Total: 159.85
Expense Approval Report Payment Dates: 1/17/2026 - 1/30/2026 2/6/2026 1:19:23 PM Page 6 of 12
Vendor Name Payable Number Post Date Description (Item) Account Number Amount Vendor: functional ergonomic - Functional Ergonomics Inc Functional Ergonomics Inc 13517 01/21/2026 Inv. 13517 Pre-Placement FCE… 01-155-56000-0000-1 57.50 Functional Ergonomics Inc 13517 01/21/2026 Inv. 13517 Pre-Placement FCE… 01-165-56000-0000-1 57.50 Vendor functional ergonomic - Functional Ergonomics Inc Total: 115.00 Vendor: Granite Auto Parts I - Granite Auto Parts Inc
Granite Auto Parts Inc 865964 01/21/2026 INV 865964 Water Dept. Tape… 32-510-56410-0000-1 25.97 Granite Auto Parts Inc 865987 01/21/2026 INV 865987 Water Dept. Suppl…32-510-57400-0000-1 11.25 Granite Auto Parts Inc 866636 01/23/2026 Credit Memo 866636 credit to …01-180-56410-0000-1 -111.05 Granite Auto Parts Inc 866039 01/27/2026 INV 866039 WWTP Supplies 1… 30-500-57400-0000-1 22.61 Granite Auto Parts Inc 866048 01/27/2026 INV 866048 LLMD Maintenan… 20-200-56700-0000-1 8.65 Granite Auto Parts Inc 866164 01/27/2026 INV 866164 Water Dept. Suppl…32-510-57400-0000-1 105.66 Granite Auto Parts Inc 866228 01/27/2026 INV 866228 Streets Dept. Batt…01-180-56410-0000-1 215.42 Granite Auto Parts Inc 866547 01/27/2026 INV 866547 Water Dept. Tubg…32-510-57400-0000-1 21.64 Vendor Granite Auto Parts I - Granite Auto Parts Inc Total: 300.15 Vendor: Gregs Petroleum - Gregs Petroleum
Gregs Petroleum 599708 01/27/2026 Fuel INV 599708 01/09/2026 01-150-54000-0000-1 382.26 Gregs Petroleum 601515 01/27/2026 Fuel INV 601515 01/16/2026 01-150-54000-0000-1 951.22 Vendor Gregs Petroleum - Gregs Petroleum Total: 1,333.48 Vendor: hasty awards - Hasty Awards
Hasty Awards Order# 11251540 01/27/2026 Order# 11251540 MHS 5k&10…01-24600-8207-1 2,295.00 Vendor hasty awards - Hasty Awards Total: 2,295.00
Vendor: Home Depot - Home Depot
Home Depot 2903830 01/13/2026 INV 2903830 Streets Dept. Su… 01-180-57400-0000-1 21.63 Home Depot 21801 01/21/2026 INV 21801 Street Dept. Suppli… 01-180-57400-0000-1 12.36 Home Depot 5903654 01/21/2026 INV 5903654 Water Dept. Sup…32-510-57400-0000-1 89.10 Home Depot 5903678 01/21/2026 INV 5903678 Streets Dept. Su… 01-180-57400-0000-1 34.54 Home Depot 5903679 01/21/2026 INV 5903679 Streets Dept. Su… 01-180-57400-0000-1 19.01 Vendor Home Depot - Home Depot Total: 176.64
Vendor: Interwest Consulting - Interwest Consulting Group, Inc Interwest Consulting Group, I… 3259184 01/22/2026 INV #3259184 Plan Review 72… 01-160-51400-0000-1 140.00 Interwest Consulting Group, I… 3259454 01/22/2026 INV #3259454 Plan Review 34… 01-160-51400-0000-1 250.00 Vendor Interwest Consulting - Interwest Consulting Group, Inc Total: 390.00 Vendor: Jim Burke - Jim Burke
Jim Burke 287025C 01/27/2026 Inv.287025C Unit 48 Flex Pipe,…01-150-56600-0000-1 1,230.37 Jim Burke 791211 01/27/2026 Inv.791211 Unit 48 Oil Change,…01-150-56600-0000-1 205.06 Vendor Jim Burke - Jim Burke Total: 1,435.43
Vendor: John Hancock - John Hancock
John Hancock INV0032071 01/22/2026 401K - Employer 01-20800-0000-1 1,771.17 John Hancock INV0032071 01/22/2026 401K - Employer 20-20800-0000-1 26.50 John Hancock INV0032071 01/22/2026 401K - Employer 30-20800-0000-1 465.21 John Hancock INV0032071 01/22/2026 401K - Employer 31-20800-0000-1 385.71 John Hancock INV0032071 01/22/2026 401K - Employer 32-20800-0000-1 465.25 John Hancock INV0032071 01/22/2026 401K - Employer 34-20800-0000-1 26.50 John Hancock INV0032072 01/22/2026 401K - Employee 01-20800-0000-1 213.23 John Hancock INV0032072 01/22/2026 401K - Employee 20-20800-0000-1 5.30 John Hancock INV0032072 01/22/2026 401K - Employee 30-20800-0000-1 31.80 John Hancock INV0032072 01/22/2026 401K - Employee 31-20800-0000-1 15.90 John Hancock INV0032072 01/22/2026 401K - Employee 32-20800-0000-1 31.80 John Hancock INV0032072 01/22/2026 401K - Employee 34-20800-0000-1 5.30 John Hancock INV0032078 01/22/2026 401K Loan 2 01-20800-0000-1 2.98 John Hancock INV0032078 01/22/2026 401K Loan 2 30-20800-0000-1 4.47 John Hancock INV0032078 01/22/2026 401K Loan 2 32-20800-0000-1 4.46 John Hancock INV0032079 01/22/2026 401K Loan 3 01-20800-0000-1 26.71 John Hancock INV0032079 01/22/2026 401K Loan 3 30-20800-0000-1 40.06 John Hancock INV0032079 01/22/2026 401K Loan 3 32-20800-0000-1 40.06 John Hancock INV0032080 01/22/2026 401k Contribution 01-20800-0000-1 131.59 John Hancock INV0032080 01/22/2026 401k Contribution 30-20800-0000-1 197.38 John Hancock INV0032080 01/22/2026 401k Contribution 32-20800-0000-1 197.38
Expense Approval Report Payment Dates: 1/17/2026 - 1/30/2026 2/6/2026 1:19:23 PM Page 7 of 12
Vendor Name Payable Number Post Date Description (Item) Account Number Amount John Hancock INV0032088 01/22/2026 401K - Employer 01-20800-0000-1 10.29 John Hancock INV0032094 01/22/2026 401K - Employer 01-20800-0000-1 2,212.57 John Hancock INV0032094 01/22/2026 401K - Employer 20-20800-0000-1 95.60 John Hancock INV0032094 01/22/2026 401K - Employer 30-20800-0000-1 1,422.71 John Hancock INV0032094 01/22/2026 401K - Employer 31-20800-0000-1 276.60 John Hancock INV0032094 01/22/2026 401K - Employer 32-20800-0000-1 1,427.68 John Hancock INV0032094 01/22/2026 401K - Employer 34-20800-0000-1 401.20 John Hancock INV0032095 01/22/2026 401K - Employee 01-20800-0000-1 658.75 John Hancock INV0032095 01/22/2026 401K - Employee 20-20800-0000-1 79.18 John Hancock INV0032095 01/22/2026 401K - Employee 30-20800-0000-1 470.22 John Hancock INV0032095 01/22/2026 401K - Employee 31-20800-0000-1 27.59 John Hancock INV0032095 01/22/2026 401K - Employee 32-20800-0000-1 470.17 John Hancock INV0032096 01/22/2026 401K - Employer 01-20800-0000-1 154.03 John Hancock INV0032096 01/22/2026 401K - Employer 20-20800-0000-1 51.33 John Hancock INV0032101 01/22/2026 401K Loan 1 01-20800-0000-1 26.83 John Hancock INV0032101 01/22/2026 401K Loan 1 30-20800-0000-1 26.83 John Hancock INV0032101 01/22/2026 401K Loan 1 31-20800-0000-1 8.94 John Hancock INV0032101 01/22/2026 401K Loan 1 32-20800-0000-1 26.81 John Hancock INV0032102 01/22/2026 401K Loan 2 01-20800-0000-1 36.04 John Hancock INV0032102 01/22/2026 401K Loan 2 20-20800-0000-1 12.02 John Hancock INV0032103 01/22/2026 401K Loan 4 01-20800-0000-1 112.51 John Hancock INV0032103 01/22/2026 401K Loan 4 20-20800-0000-1 37.49 John Hancock INV0032104 01/22/2026 401K Loan 4 01-20800-0000-1 39.49 John Hancock INV0032104 01/22/2026 401K Loan 4 20-20800-0000-1 13.16 John Hancock INV0032105 01/22/2026 401k Contribution 01-20800-0000-1 229.00 John Hancock INV0032105 01/22/2026 401k Contribution 20-20800-0000-1 76.31 John Hancock INV0032106 01/22/2026 401k Contribution 01-20800-0000-1 1,165.25 John Hancock INV0032107 01/22/2026 401k Contribution 01-20800-0000-1 197.16 John Hancock INV0032107 01/22/2026 401k Contribution 20-20800-0000-1 65.72 John Hancock INV0032108 01/22/2026 401k Contribution 01-20800-0000-1 262.88 John Hancock INV0032116 01/22/2026 401K - Employer 01-20800-0000-1 4,806.21 John Hancock INV0032117 01/22/2026 401K - Employee 01-20800-0000-1 2,465.82 John Hancock INV0032123 01/22/2026 401K - Employee 01-20800-0000-1 757.08 John Hancock INV0032124 01/22/2026 401K Loan 1 01-20800-0000-1 89.29 John Hancock INV0032125 01/22/2026 401K Loan 1 01-20800-0000-1 112.59 John Hancock INV0032126 01/22/2026 401K Loan 1 01-20800-0000-1 159.86 John Hancock INV0032127 01/22/2026 401K Loan 1 01-20800-0000-1 107.12 John Hancock INV0032128 01/22/2026 401K Loan 2 01-20800-0000-1 142.48 John Hancock INV0032129 01/22/2026 401K Loan 2 01-20800-0000-1 107.06 John Hancock INV0032130 01/22/2026 401k Contribution 01-20800-0000-1 386.34 John Hancock INV0032131 01/22/2026 401k Contribution 01-20800-0000-1 440.01 John Hancock INV0032132 01/22/2026 401k Contribution 01-20800-0000-1 353.30 John Hancock INV0032133 01/22/2026 401k Contribution 01-20800-0000-1 266.35 John Hancock INV0032134 01/22/2026 401k Contribution 01-20800-0000-1 769.23 John Hancock INV0032135 01/22/2026 401k Contribution 01-20800-0000-1 206.26 John Hancock INV0032136 01/22/2026 401k Contribution 01-20800-0000-1 290.30 Vendor John Hancock - John Hancock Total: 25,642.42
Vendor: J's Automotive - J's Automotive
J's Automotive 10153 01/19/2026 Inv. 10153 Unit 55 Reservoir, … 01-150-56600-0000-1 216.10 J's Automotive 14066 -A 01/21/2026 Inv. 14066 Evidence Tow 01-150-56000-0000-1 182.00 Vendor J's Automotive - J's Automotive Total: 398.10
Vendor: Kern County Fire - Kern County Fire
Kern County Fire 26-000221 01/27/2026 INV 26-000221 3rd Quarter (F… 01-130-52700-0000-1 288,444.25 Vendor Kern County Fire - Kern County Fire Total: 288,444.25 Vendor: Kern County Recorder - Kern County Recorder
Kern County Recorder 154 THIRD PL realease 2026 01/21/2026 RELEASE OF LIEN - 154 THIRD … 30-500-55800-0000-1 9.66 Kern County Recorder 154 THIRD PL realease 2026 01/21/2026 RELEASE OF LIEN - 154 THIRD … 31-505-55800-0000-1 9.68 Kern County Recorder 154 THIRD PL realease 2026 01/21/2026 RELEASE OF LIEN - 154 THIRD … 32-510-55800-0000-1 9.66 Vendor Kern County Recorder - Kern County Recorder Total: 29.00
Expense Approval Report Payment Dates: 1/17/2026 - 1/30/2026 2/6/2026 1:19:23 PM Page 8 of 12
Vendor Name Payable Number Post Date Description (Item) Account Number Amount Vendor: Leaf - LEAF Capital Funding LLC
LEAF Capital Funding LLC 19681279 01/27/2026 INV 19681279 Xerox C8255 M… 01-130-52200-0000-1 552.55 Vendor Leaf - LEAF Capital Funding LLC Total: 552.55
Vendor: COR110 - Lucero Cordova
Lucero Cordova Live Scan Reimb 2025/2026 01/27/2026 FY 25-26 Reimbursement For… 34-520-56000-0000-1 40.00 Vendor COR110 - Lucero Cordova Total: 40.00
Vendor: Mcfarland POA - McFarland Police Officers Association McFarland Police Officers Ass… INV0032122 01/22/2026 Association Dues 01-20200-0000-1 900.00 Vendor Mcfarland POA - McFarland Police Officers Association Total: 900.00 Vendor: MVP Sanitation - MVP Sanitation
MVP Sanitation 000098338 01/21/2026 INV 000098338 Porta Potty &… 01-180-53800-0000-1 255.00 Vendor MVP Sanitation - MVP Sanitation Total: 255.00
Vendor: Nutrien Ag Solutions - Nutrien Ag Solutions, Inc.
Nutrien Ag Solutions, Inc. 58399745 01/23/2026 CM 58399745 credit to inv 58… 01-180-57400-0000-1 -5,791.43 Nutrien Ag Solutions, Inc. 58399745 01/23/2026 CM 58399745 credit to inv 58… 20-200-57400-0000-1 -5,791.43 Nutrien Ag Solutions, Inc. INV 58399745 01/26/2026 INV 58399745 LLMD and Stree…01-180-57400-0000-1 6,434.92 Nutrien Ag Solutions, Inc. INV 58399745 01/26/2026 INV 58399745 LLMD and Stree…20-200-57400-0000-1 6,434.92 Vendor Nutrien Ag Solutions - Nutrien Ag Solutions, Inc. Total: 1,286.98 Vendor: P & J Electric - P & J Electric
P & J Electric 9695 01/26/2026 INV 9695 WWTP Electrician Fo…30-500-56000-7820-1 1,078.92 P & J Electric 9714 01/26/2026 INV 9714 Electrician Foreman… 30-500-56000-7820-1 2,540.30 Vendor P & J Electric - P & J Electric Total: 3,619.22
Vendor: Pace Analytical Serv - Pace Analytical Services, LLC Pace Analytical Services, LLC 1163405 01/06/2026 Credit from 10/28/2021 Paym…32-510-58200-0000-1 -80.00 Pace Analytical Services, LLC 1187817 01/06/2026 Credit from 12/30/2021 Paym…32-510-58200-0000-1 -55.00 Pace Analytical Services, LLC 1225926 01/06/2026 Credit from 03/23/2022 Paym…32-510-58200-0000-1 -90.00 Pace Analytical Services, LLC 1238966 01/06/2026 Credit from 04/22/2022 Paym…32-510-58200-0000-1 -109.00 Pace Analytical Services, LLC 1315998 01/06/2026 Credit from 11/07/2022 Paym…32-510-58200-0000-1 -37.50 Pace Analytical Services, LLC 1840494 01/06/2026 Credit from 12/30/2021 Paym…32-510-58200-0000-1 -323.00 Pace Analytical Services, LLC 2527B528890 01/13/2026 INV2527B528890 Water Dept… 32-510-58200-0000-1 323.00 Pace Analytical Services, LLC 2527B528418 01/19/2026 INV2527B528418 Water Dept… 32-510-58200-0000-1 649.50 Pace Analytical Services, LLC 2527B528479 01/19/2026 INV2527B528479 Water Dept… 32-510-58200-0000-1 323.00 Pace Analytical Services, LLC 2527B528480 01/19/2026 INV2527B528480 Water Dept… 32-510-58200-0000-1 395.00 Pace Analytical Services, LLC 2527B528893 01/19/2026 INV2527B528893 Water Dept… 32-510-58200-0000-1 275.00 Pace Analytical Services, LLC 2527B529225 01/19/2026 INV2527B529225 Water Dept… 32-510-58200-0000-1 275.00 Pace Analytical Services, LLC 2527B528891 01/21/2026 INV2527B528891 Water Dept… 32-510-56000-0000-1 275.00 Pace Analytical Services, LLC 2527B528892 01/21/2026 INV2527B528892 Water Dept… 32-510-56000-0000-1 530.20 Vendor Pace Analytical Serv - Pace Analytical Services, LLC Total: 2,351.20 Vendor: Phillip Garza - Phillip Garza
Phillip Garza SLI Course S1 2026 PDiem 01/22/2026 Reimbursement - Meals & IE -… 01-150-52010-0000-1 301.00 Vendor Phillip Garza - Phillip Garza Total: 301.00
Vendor: PLATT - Rexel USA Supply
Rexel USA Supply 6X60260 01/26/2026 INV 6X60260 WIC Building Im… 01-190-56400-0000-1 24.97 Rexel USA Supply 6X64384 01/26/2026 INV 6X64384 WIC Building Im… 01-190-56400-0000-1 1,420.30 Vendor PLATT - Rexel USA Supply Total: 1,445.27
Vendor: SUNBELT RENTALS, INC - SUNBELT RENTALS, INC
SUNBELT RENTALS, INC 177743275-0002 01/09/2026 Refund for Invoice 177743275…01-180-53800-0000-1 -119.98 SUNBELT RENTALS, INC 178338451-0001 01/26/2026 INV 178338451-0001 Water V… 30-500-53800-0000-1 1,229.22 SUNBELT RENTALS, INC 178817176-0001 01/26/2026 INV 178817176-0001 Heavy E… 01-180-53800-0000-1 1,647.76 Vendor SUNBELT RENTALS, INC - SUNBELT RENTALS, INC Total: 2,757.00 Vendor: Bakersfield Cal. - The Bakersfield Californian
The Bakersfield Californian 552331 01/26/2026 INV 552331 Bakersfield Califo… 34-520-55800-0000-1 196.44 Vendor Bakersfield Cal. - The Bakersfield Californian Total: 196.44
Expense Approval Report Payment Dates: 1/17/2026 - 1/30/2026 2/6/2026 1:19:23 PM Page 9 of 12
Vendor Name Payable Number Post Date Description (Item) Account Number Amount Vendor: Visual Edge - Visual Edge IT, Inc.
Visual Edge IT, Inc. 24AR3252532 01/21/2026 INV 24AR3252532 Monthly C… 01-130-52200-0000-1 380.21 Vendor Visual Edge - Visual Edge IT, Inc. Total: 380.21 Grand Total: 429,462.60
Expense Approval Report Payment Dates: 1/17/2026 - 1/30/2026 2/6/2026 1:19:23 PM Page 10 of 12
Report Summary
Fund Summary
Fund Payment Amount
01 - GENERAL FUND 376,898.37
20 - LIGHTING & LANDSCAPING-DISTRICT 1 2,221.57
30 - SEWER 14,961.43
31 - REFUSE/RECYCLING 3,015.87
32 - WATER 29,877.27
34 - PUBLIC TRANSPORTATION 2,488.09
Grand Total: 429,462.60
Account Summary
Account Number Account Name Payment Amount
01-105-57100-2322-1 Special Activities - Chris… 1,144.27 01-111-52930-2602-1 Computer Hard/Softwar… 4,697.50
01-115-57200-0000-1 Supplies - Office 119.14
01-130-51200-0000-1 Bank Charges 161.46
01-130-52200-0000-1 Contract Services 1,294.08
01-130-52700-0000-1 Fire Protection 288,444.25
01-130-57200-0000-1 Supplies - Office 120.00
01-140-52200-0000-1 Contract Services 10.32
01-140-56000-0000-1 Professional Services - O… 496.00
01-150-52010-0000-1 Conference/Meeting/Tr… 301.00
01-150-52200-0000-1 Contract Services 254.25
01-150-53500-2536-1 Contributions/Donations… 879.91
01-150-54000-0000-1 Fuel 1,333.48
01-150-55600-0000-1 Postage 15.00
01-150-56000-0000-1 Professional Services - O… 761.47
01-150-56600-0000-1 Repairs & Maintenance -… 1,884.43
01-150-57400-0000-1 Supplies - Operating 140.03
01-155-51150-0000-1 Dog Clinic 545.52
01-155-51800-0000-1 Clothing Allowance 98.79
01-155-56000-0000-1 Professional Services - O… 57.50
01-160-51400-0000-1 Builiding Plan Check/Ins… 390.00
01-165-53200-0000-1 Dues & Subscriptions 400.00
01-165-56000-0000-1 Professional Services-Ot… 57.50
01-175-57200-0000-1 Supplies - Office 208.25
01-180-51800-0000-1 Clothing Allowance 299.40
01-180-52200-0000-1 Contract Services 381.85
01-180-53800-0000-1 Rental Equipment/Other 1,782.78
01-180-56000-0000-1 Professional Services - O… 40.00
01-180-56410-0000-1 Repairs & Maintenance … 104.37
01-180-56500-0000-1 Repairs/Maintenance St… 1,075.62
01-180-57400-0000-1 Supplies - Operating 731.03
01-190-51800-0000-1 Clothing Allowance 11.50
01-190-52200-0000-1 Contract Services 920.00
01-190-56400-0000-1 Repairs & Maint - Build &… 1,445.27 01-20200-0000-1 Accounts Payable 900.00
01-20800-0000-1 Pension Payable 18,709.78
01-22050-0000-1 Federal Withholding Pay… 10,942.33
01-22100-0000-1 FICA Payable 17,856.44
01-22150-0000-1 Medicare Payable 4,176.18
01-22200-0000-1 State Withholding Payab… 7,141.24
01-22250-0000-1 SUTA Payable 2,965.58
01-22275-0000-1 ETT Payable 82.41
01-22400-0000-1 Aflac Insurance 766.52
01-22600-0000-1 Health FSA 56.92
01-24600-8207-1 Deferred Revenue - McF… 2,295.00
01-310-52200-0000-1 Contract Services 400.00
20-200-51800-0000-1 Clothing Allowance 85.20
Expense Approval Report Payment Dates: 1/17/2026 - 1/30/2026 2/6/2026 1:19:23 PM Page 11 of 12
Account Summary
Account Number Account Name Payment Amount
20-200-56700-0000-1 Repairs & Maintenance -… 8.65
20-200-57400-0000-1 Supplies - Operating 643.49
20-20800-0000-1 Pension Payable 462.61
20-22050-0000-1 Federal Withholding Pay… 227.13
20-22100-0000-1 FICA Payable 429.18
20-22150-0000-1 Medicare Payable 100.34
20-22200-0000-1 State Withholding Payab… 122.31
20-22250-0000-1 SUTA Payable 118.12
20-22275-0000-1 ETT Payable 3.27
20-22400-0000-1 Aflac Insurance 21.27
30-20800-0000-1 Pension Payable 2,658.68
30-22050-0000-1 Federal Withholding Pay… 1,224.27
30-22100-0000-1 FICA Payable 2,761.72
30-22150-0000-1 Medicare Payable 645.98
30-22200-0000-1 State Withholding Payab… 811.74
30-22250-0000-1 SUTA Payable 638.43
30-22275-0000-1 ETT Payable 17.82
30-22400-0000-1 Aflac Insurance 50.61
30-22600-0000-1 Health FSA 46.15
30-500-51200-0000-1 Bank Charges 161.47
30-500-51800-0000-1 Clothing Allowance -82.51
30-500-53800-0000-1 Equipment Rental 1,229.22
30-500-55800-0000-1 Printing & Legal Notices 9.66
30-500-56000-7820-1 Professional Services - … 3,619.22
30-500-57400-0000-1 Supplies - Operating 22.61
30-500-57800-0000-1 Telephone & Communic… 116.36
30-500-58200-0000-1 Water/Soil/Other Analys… 1,030.00
31-20800-0000-1 Pension Payable 714.74
31-22050-0000-1 Federal Withholding Pay… 522.51
31-22100-0000-1 FICA Payable 852.34
31-22150-0000-1 Medicare Payable 199.36
31-22200-0000-1 State Withholding Payab… 347.97
31-22250-0000-1 SUTA Payable 146.18
31-22275-0000-1 ETT Payable 4.09
31-22400-0000-1 Aflac Insurance 22.90
31-22600-0000-1 Health FSA 34.63
31-505-51200-0000-1 Bank Charges 161.47
31-505-55800-0000-1 Printing & Legal Notices 9.68
32-20800-0000-1 Pension Payable 2,663.61
32-22050-0000-1 Federal Withholding Pay… 1,226.30
32-22100-0000-1 FICA Payable 2,767.86
32-22150-0000-1 Medicare Payable 647.18
32-22200-0000-1 State Withholding Payab… 813.28
32-22250-0000-1 SUTA Payable 640.17
32-22275-0000-1 ETT Payable 17.67
32-22400-0000-1 Aflac Insurance 50.59
32-22600-0000-1 Health FSA 46.14
32-510-51200-0000-1 Bank Charges 161.47
32-510-51800-0000-1 Clothing Allowance -82.54
32-510-52910-2532-1 Buildings & Imp. (Capital)… 1,962.94 32-510-55800-0000-1 Printing & Legal Notices 9.66
32-510-56000-0000-1 Professional Services - O… 14,623.93 32-510-56400-0000-1 Repairs & Maint - Build &… 528.26
32-510-56410-0000-1 Repairs & Maintenance- … 25.97
32-510-57400-0000-1 Supplies - Operating 1,273.57
32-510-57800-0000-1 Telephone & Communic… 43.49
32-510-58200-0000-1 Water/Soil/Other Analys… 2,457.72
34-20800-0000-1 Pension Payable 433.00
Expense Approval Report Payment Dates: 1/17/2026 - 1/30/2026 2/6/2026 1:19:23 PM Page 12 of 12
Account Summary
Account Number Account Name Payment Amount
34-22050-0000-1 Federal Withholding Pay… 382.22
34-22100-0000-1 FICA Payable 628.68
34-22150-0000-1 Medicare Payable 147.02
34-22200-0000-1 State Withholding Payab… 249.82
34-22250-0000-1 SUTA Payable 176.04
34-22275-0000-1 ETT Payable 4.87
34-520-55800-0000-1 Printing & Legal Notices 196.44
34-520-56000-0000-1 Professional Services - O… 40.00
34-520-56800-0000-1 Safety Equipment 66.66
34-520-57200-0000-1 Supplies - Office 163.34
Grand Total: 429,462.60
Project Account Summary
Project Account Key Payment Amount
**None** 429,462.60
Grand Total: 429,462.60
Total: 168.57 5715.24
2/6/2026 1:22:56 PM Page 1 of 18
Hourly - Reg - Hourly - Regular 1 5.16 169.56
Live Scan - Live Scan 2 0 27.7
OT - Overtime 2 3.41 168.08
Personal - Personal Day 1 9 295.74
Vacation - Vacation Pay 1 18 591.48
Bilingual - Bilingual 2 0 92.3
Comp Time Taken - Comp Time Taken 2 8 262.88
Holiday Pay - Holiday Pay 1 36 1182.96
Hourly - Hourly 2 89 2924.54
Holiday Pay - Holiday Pay 1 36 901.44
Hourly - Hourly 2 81 2028.24
Hourly - Reg - Hourly - Regular 2 1.5 37.56
Vacation - Vacation Pay 2 43 1076.72
Total: 161.5 4505.5
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
1/1/2026 - 1/31/2026
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
OT - Overtime 2 1.07 32.99
Sick - Sick Pay 1 6.5 133.58
Vacation - Vacation Pay 2 44.18 907.9
Total: 160.99 3319.35
2/6/2026 1:22:56 PM Page 2 of 18
Salary Actual Time - Salary Actual Time Worked 2 148.69 0 Total: 308.69 8384.7
Holiday Pay - Holiday Pay 1 18 369.9
Hourly - Hourly 2 91.24 1874.98
Bachelor's Degree - Bachelor's Degree 2 0 92.3
Bilingual - Bilingual 2 0 92.3
Holiday Pay - Holiday Pay 1 32 1640.02
Salary - Salary 2 128 6560.08
Salary Actual Time - Salary Actual Time Worked 2 128.25 0 Total: 288.25 7526.92
112 - Human Resources Total: 288.25 7526.92
Department: 115 - Finance & Accounting
Pay Code # of Payments Units Pay Amount
Department: 112 - Human Resources
Pay Code # of Payments Units Pay Amount
Holiday Pay - Holiday Pay 1 32 1505.4
Salary - Salary 2 128 6021.52
Salary - Salary 2 116 3907.06
Salary Actual Time - Salary Actual Time Worked 2 124.1 0 Vacation - Vacation Pay 2 8 269.46
Total: 284.1 5536.76
111 - City Clerk Total: 284.1 5536.76
Bachelor's Degree - Bachelor's Degree 2 0 92.3
Holiday Pay - Holiday Pay 1 36 1212.54
Live Scan - Live Scan 2 0 27.7
Notary - Notary 2 0 27.7
Salary Actual Time - Salary Actual Time Worked 2 165.23 0 Total: 325.23 14657.7
110 - City Administration Total: 655.3 24878.44
Department: 111 - City Clerk
Pay Code # of Payments Units Pay Amount
Payroll Set: City-City of McFarland
Holiday Pay - Holiday Pay 1 32 2931.56
Salary - Salary 2 128 11726.14
Hourly - Hourly 2 124 3427.36
OT - Overtime 2 17.49 725.14
Total: 177.49 5239.84
115 - Finance & Accounting Total: 1332.54 37258.15
2/6/2026 1:22:56 PM Page 3 of 18
OT - Overtime 2 11.42 388.68
Total: 170.92 4100.04
Bilingual - Bilingual 2 0 92.3
Holiday Pay - Holiday Pay 1 36 995.04
Total: 184.97 7253.99
Bilingual - Bilingual 2 0 92.3
Holiday Pay - Holiday Pay 1 36 816.84
Hourly - Hourly 2 123.5 2802.22
Bilingual - Bilingual 2 0 92.3
Holiday Pay - Holiday Pay 1 36 1305.72
Hourly - Hourly 2 124 4497.48
OT - Overtime 2 24.97 1358.49
Holiday Pay - Holiday Pay 1 36 1126.08
Hourly - Hourly 2 114.67 3586.88
OT - Overtime 2 2.98 139.82
Sick - Sick Pay 1 9 281.52
Total: 162.65 5318.9
Personal - Personal Day 1 8 172.8
Sick - Sick Pay 1 1.08 23.33
Vacation - Vacation Pay 1 18 388.8
Total: 166.83 3641.33
Bachelor's Degree - Bachelor's Degree 2 0 92.3
Bilingual - Bilingual 2 0 92.3
Payroll Set: City-City of McFarland
Holiday Pay - Holiday Pay 1 36 777.6
Hourly - Hourly 2 96.92 2093.47
Hourly - Reg - Hourly - Regular 1 3.33 71.93
OT - Overtime 1 3.5 113.4
SRO Personal Day - School Resource Officer Personal Day 1 0 11.76 SRO Sick - School Resource Officer Sick Pay1 8 276.16
Uniform Allowance SW - Uniform Allowance Sworn 1 0 600
Total: 162.5 6448.31
2/6/2026 1:22:56 PM Page 4 of 18
Hourly - Hourly 2 1 113.9
OT - Overtime 1 0 43
Shift Differentials - Shift Differentials 1 0 0.61
SRO - School Resource Officer 2 121.5 4194.18
SRO Holiday - School Resource Officer Holiday Pay 1 32 1104.64 Total: 279.67 9600
140 - Planning Total: 811.59 23312.41
Department: 150 - Police
Pay Code # of Payments Units Pay Amount
Bachelor's Degree - Bachelor's Degree 2 0 92.3
Comp Time Taken PD - Comp Time Taken PD1 0 11.76
Holiday Pay - Holiday Pay 1 32 1846.16
Personal - Personal Day 1 8 461.54
Salary - Salary 2 100 5769.21
Salary Actual Time - Salary Actual Time Worked 2 119.67 0 Vacation - Vacation Pay 1 16 923.08
Salary - Salary 2 112 3688.48
Salary Actual Time - Salary Actual Time Worked 2 112 0
Vacation - Vacation Pay 1 8 263.46
Total: 272 5269.25
Admin Time*Salary EE - Administrative Time Salary EE 1 4 230.77 Cash-in-Lieu - Cash-in-Lieu 2 0 369.24
Vacation - Vacation Pay 2 36 1756.12
Total: 232.09 7924.96
Hourly - Hourly 2 27.83 518.2
Total: 27.83 518.2
Admin Time*Salary EE - Administrative Time Salary EE 1 8 263.46 Holiday Pay - Holiday Pay 1 32 1053.85
Notary - Notary 2 0 27.7
Personal - Personal Day 1 8 390.25
Salary - Salary 2 78.7 3839.05
Salary Actual Time - Salary Actual Time Worked 2 72.09 0 Sick - Sick Pay 1 1.3 63.42
Payroll Set: City-City of McFarland
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 36 1756.12
Total: 362.5 15958.87
2/6/2026 1:22:56 PM Page 5 of 18
Hourly - Reg - Hourly - Regular 1 22 1127.5
OT - Overtime 1 66 5073.75
Shift Differentials - Shift Differentials 2 106.5 109.16 Sick - Sick Pay 1 12 615
Uniform Allowance SW - Uniform Allowance Sworn 1 0 600
Cash-in-Lieu - Cash-in-Lieu 1 0 369.24
FTO - Field Training Officer 2 0 69.22
Holiday Pay - Holiday Pay 1 48 2460
Hourly - Hourly 2 108 5535
OT - Overtime 1 44 2642.64
Shift Differentials - Shift Differentials 2 145 116.12
Sick - Sick Pay 1 12 480.48
Uniform Allowance NS - Uniform Allowance Non-Sworn 1 0 600 Total: 358 10125.52
Total: 330 11841.84
Holiday Pay - Holiday Pay 1 48 1921.92
Hourly - Hourly 2 108 4324.32
Hourly - Reg - Hourly - Regular 1 1 40.04
Hourly - Hourly 2 120 4804.8
Hourly - Reg - Hourly - Regular 1 12 480.48
OT - Overtime 2 64.5 3873.87
Shift Differentials - Shift Differentials 2 85.5 68.47
Uniform Allowance SW - Uniform Allowance Sworn 1 0 600
OT - Overtime 2 16.84 519.35
Standby ET - Standby ET 2 8 114.32
Total: 184.67 3919.77
Bilingual - Bilingual 2 0 92.3
Holiday Pay - Holiday Pay 1 48 1921.92
Shift Differentials - Shift Differentials 2 151.75 104.76 Sick - Sick Pay 1 12 414.24
Uniform Allowance SW - Uniform Allowance Sworn 1 0 600
Total: 459.5 13516
Holiday Pay - Holiday Pay 1 40 822.4
Hourly - Hourly 2 119.83 2463.7
Payroll Set: City-City of McFarland
Holiday Pay - Holiday Pay 1 48 1656.96
Hourly - Hourly 2 108 3728.16
Hourly - Reg - Hourly - Regular 1 13 448.76
OT - Overtime 2 126.75 6563.12
Uniform Allowance NS - Uniform Allowance Non-Sworn 1 0 225 Vacation - Vacation Pay 1 24 696.96
Total: 198.5 5938.74
2/6/2026 1:22:56 PM Page 6 of 18
Hourly - Reg - Hourly - Regular 1 18 522.72
OT - Overtime 1 6 261.36
Shift Differentials - Shift Differentials 1 2 1.16
Sick - Sick Pay 1 12 348.48
Standby ET - Standby ET 2 18 257.22
Bachelor's Degree - Bachelor's Degree 2 0 92.3
Bilingual - Bilingual 2 0 92.3
Holiday Pay - Holiday Pay 1 48 1393.92
Hourly - Hourly 2 70.5 2047.32
OT - Overtime 2 17.25 1036.04
Shift Differentials - Shift Differentials 2 171 136.94
Sick - Sick Pay 1 12 480.48
Uniform Allowance SW - Uniform Allowance Sworn 1 0 600
Total: 404.25 10421.62
Total: 251 11590.84
Holiday Pay - Holiday Pay 1 48 1921.92
Hourly - Hourly 2 108 4324.32
Hourly - Reg - Hourly - Regular 1 48 1921.92
Hourly - Hourly 2 117 4921.02
Intermediate POST - Intermediate POST Certificate 2 0 92.3 OT - Overtime 2 56.5 3564.59
Shift Differentials - Shift Differentials 2 29.5 24.81
Uniform Allowance SW - Uniform Allowance Sworn 1 0 600
OT - Overtime 1 24 1845
Supervisory Post - Supervisory POST Certificate 2 0 184.6 Uniform Allowance SW - Uniform Allowance Sworn 1 0 600
Total: 188.5 11060.23
Cash-in-Lieu - Cash-in-Lieu 2 0 369.24
Holiday Pay - Holiday Pay 1 48 2018.88
Uniform Allowance SW - Uniform Allowance Sworn 1 0 600
Total: 339 16666.75
Holiday Pay - Holiday Pay 1 32 1640
Hourly - Hourly 2 132.5 6790.63
Hourly - Hourly 2 120 5571.61
Hourly - Reg - Hourly - Regular 1 6 278.58
OT - Overtime 2 108.5 7556.48
PD - Court Appear - PD - Court Appearance1 3.5 243.76
Shift Differentials - Shift Differentials 2 53 49.22
Payroll Set: City-City of McFarland
Advanced POST - Advanced POST Certificate2 0 138.46
Holiday Pay - Holiday Pay 1 48 2228.64
Holiday Pay - Holiday Pay 1 40 822
Hourly - Hourly 2 110 2260.5
Uniform Allowance NS - Uniform Allowance Non-Sworn 1 0 225 Total: 160 3974.54
2/6/2026 1:22:56 PM Page 7 of 18
Total: 332.66 8349.75
Bachelor's Degree - Bachelor's Degree 2 0 92.3
Cash-in-Lieu - Cash-in-Lieu 2 0 369.24
Comp Time Taken PD - Comp Time Taken PD1 10 205.5
Hourly - Reg - Hourly - Regular 1 48 1577.28
OT - Overtime 2 8.83 435.23
PD - Court Appear - PD - Court Appearance1 3 147.87
Shift Differentials - Shift Differentials 2 104.83 68.89 Uniform Allowance SW - Uniform Allowance Sworn 1 0 600
Uniform Allowance SW - Uniform Allowance Sworn 1 0 600
Total: 423.5 13109.85
Holiday Pay - Holiday Pay 1 48 1577.28
Hourly - Hourly 2 120 3943.2
Hourly - Hourly 2 120 5302.8
Hourly - Reg - Hourly - Regular 1 48 2121.12
OT - Overtime 2 36 2386.26
PD - Court Appear - PD - Court Appearance1 3 198.86
Shift Differentials - Shift Differentials 2 168.5 148.93 Total: 337.5 4915.56
Advanced POST - Advanced POST Certificate2 0 138.46
Bachelor's Degree - Bachelor's Degree 2 0 92.3
Holiday Pay - Holiday Pay 1 48 2121.12
Hourly - Hourly 2 80 1644.8
OT - Overtime 2 49 1511.16
Shift Differentials - Shift Differentials 2 132 54.28
Sick - Sick Pay 1 12 246.72
Uniform Allowance NS - Uniform Allowance Non-Sworn 1 0 225 Total: 431 6278.03
Comp Time Earned PD - Comp Time Earned PD 1 4.5 0
Comp Time Taken PD - Comp Time Taken PD1 12 246.72
Holiday Pay - Holiday Pay 1 48 986.88
Hourly - Hourly 2 112 2419.2
Hourly - Reg - Hourly - Regular 1 32 691.2
OT - Overtime 2 53.5 1733.4
Shift Differentials - Shift Differentials 2 185.5 80.13 Uniform Allowance NS - Uniform Allowance Non-Sworn 1 0 225 Payroll Set: City-City of McFarland
Bilingual - Bilingual 2 0 92.3
Holiday Pay - Holiday Pay 1 48 1036.8
Sick - Sick Pay 1 27.5 997.43
Uniform Allowance NS - Uniform Allowance Non-Sworn 1 0 225 Vacation - Vacation Pay 1 24 870.48
Total: 182 7163.48
2/6/2026 1:22:56 PM Page 8 of 18
Holiday - Reg - Holiday - Regular 1 11.5 417.11
Holiday Pay - Holiday Pay 1 36.5 1323.86
Hourly - Hourly 2 52.5 1904.18
OT - Overtime 2 10 544.05
Shift Differentials - Shift Differentials 1 6 4.35
Uniform Allowance SW - Uniform Allowance Sworn 1 0 600
Total: 241.5 12648.24
Cash-in-Lieu - Cash-in-Lieu 2 0 369.24
Comp Time Taken PD - Comp Time Taken PD2 14 507.78
Holiday Pay - Holiday Pay 1 48 2460
Hourly - Hourly 2 120 6150
OT - Overtime 1 36 2767.5
Shift Differentials - Shift Differentials 2 24 24.6
Supervisory Post - Supervisory POST Certificate 2 0 184.6 Total: 357.67 6957.12
Bachelor's Degree - Bachelor's Degree 2 0 92.3
Cash-in-Lieu - Cash-in-Lieu 2 0 369.24
Comp Time Earned PD - Comp Time Earned PD 1 13.5 0
Hourly - Hourly 2 107.25 2205.06
Hourly - Reg - Hourly - Regular 1 14 287.84
OT - Overtime 2 89.17 2750
Shift Differentials - Shift Differentials 2 99.25 40.8
Uniform Allowance NS - Uniform Allowance Non-Sworn 1 0 225 Total: 160 7468.06
Bilingual - Bilingual 2 0 92.3
Cash-in-Lieu - Cash-in-Lieu 2 0 369.24
Holiday Pay - Holiday Pay 1 48 986.88
SRO Holiday - School Resource Officer Holiday Pay 1 32 1345.92 SRO Sick - School Resource Officer Sick Pay1 3 126.18
SRO Vacation - School Resource Officer Vacation Pay 1 24 1009.44 Uniform Allowance SW - Uniform Allowance Sworn 1 0 600
Workers Comp - Workers Comp Pay 1 40 1682.4
Total: 288 10984.62
Advanced POST - Advanced POST Certificate2 0 138.46
Comp Time Taken PD - Comp Time Taken PD1 16 672.96
SRO - School Resource Officer 1 45 1892.7
Payroll Set: City-City of McFarland
Holiday Pay - Holiday Pay 1 32 2076.92
Salary - Salary 2 128 8307.7
Salary Actual Time - Salary Actual Time Worked 2 128 0
Uniform Allowance SW - Uniform Allowance Sworn 1 0 600
Hourly - Hourly 2 120 2722.8
OT - Overtime 2 5.92 201.49
Standby ET - Standby ET 1 2 28.58
Total: 167.92 4229.71
2/6/2026 1:22:56 PM Page 9 of 18
OT - Overtime 2 33.91 1477.12
Standby ET - Standby ET 2 3 42.87
Total: 196.91 6166.39
Cash-in-Lieu - Cash-in-Lieu 2 0 369.24
Holiday Pay - Holiday Pay 1 40 907.6
Total: 458 15416.63
150 - Police Total: 7361.35 226593.22
Department: 155 - Animal Control
Pay Code # of Payments Units Pay Amount
Holiday Pay - Holiday Pay 1 32 929.28
Hourly - Hourly 2 128 3717.12
Hourly - Hourly 2 120 5302.8
K9 OT - K9 Overtime 2 14 928
OT - Overtime 2 93 6164.51
Shift Differentials - Shift Differentials 2 183 161.74
Uniform Allowance SW - Uniform Allowance Sworn 1 0 600
Uniform Allowance NS - Uniform Allowance Non-Sworn 1 0 225 Vacation - Vacation Pay 1 12 300.48
Total: 367.1 6939.33
Advanced POST - Advanced POST Certificate2 0 138.46
Holiday Pay - Holiday Pay 1 48 2121.12
Holiday Pay - Holiday Pay 1 48 1201.92
Hourly - Hourly 2 80 2003.2
OT - Overtime 2 73.2 2749.39
Shift Differentials - Shift Differentials 2 132.9 66.56 Sick - Sick Pay 1 12 300.48
Shift Differentials - Shift Differentials 2 168 69.08
Uniform Allowance NS - Uniform Allowance Non-Sworn 1 0 225 Total: 384 4899.52
Bilingual - Bilingual 2 0 92.3
Comp Time Earned PD - Comp Time Earned PD 1 9 0
Payroll Set: City-City of McFarland
Holiday Pay - Holiday Pay 1 48 986.88
Hourly - Hourly 2 108 2220.48
Hourly - Reg - Hourly - Regular 1 44 904.64
OT - Overtime 2 16 493.44
Vacation - Vacation Pay 1 16 640.59
Total: 245.47 7037.56
175 - Grants Administration Total: 405.04 10849.7
2/6/2026 1:22:56 PM Page 10 of 18
Cash Out - VAC - Cash Out - Vacation 1 33.3 1333.24
Holiday Pay - Holiday Pay 1 36 1441.34
Salary - Salary 2 74.17 2969.57
Salary Actual Time - Salary Actual Time Worked 2 72 0
Sick - Sick Pay 2 5 200.19
Sick - Sick Pay 2 3 71.52
Total: 159.57 3812.14
Bachelor's Degree - Bachelor's Degree 2 0 92.3
Cash Out - Pers Day - Cash Out - Pers Day 1 9 360.33
Comp Time Taken - Comp Time Taken 2 8 190.72
Holiday Pay - Holiday Pay 1 36 858.24
Hourly - Hourly 2 111.9 2667.7
OT - Overtime 1 0.67 23.96
OT - Overtime 2 1.67 93.14
Total: 161.67 6041.94
160 - Building Inspection Total: 161.67 6041.94
Department: 175 - Grants Administration
Pay Code # of Payments Units Pay Amount
Total: 173.31 3700.08
155 - Animal Control Total: 538.14 14096.18
Department: 160 - Building Inspection
Pay Code # of Payments Units Pay Amount
Holiday Pay - Holiday Pay 1 36 1338.48
Hourly - Hourly 2 124 4610.32
Payroll Set: City-City of McFarland
Comp Time Taken - Comp Time Taken 1 80 1644.8
Holiday Pay - Holiday Pay 1 40 822.4
Hourly - Hourly 1 40 822.4
OT - Overtime 1 13.31 410.48
Vacation - Vacation Pay 1 7 154.98
Total: 49 1084.86
2/6/2026 1:22:56 PM Page 11 of 18
Salary Actual Time - Salary Actual Time Worked 2 125.25 0 Total: 285.25 7428.9
Holiday Pay - Holiday Pay 1 36 797.04
Sick - Sick Pay 1 6 132.84
OT - Overtime 2 0.89 29.56
Total: 160.89 3571.96
Holiday Pay - Holiday Pay 1 32 1485.78
Salary - Salary 2 128 5943.12
Salary Actual Time - Salary Actual Time Worked 2 121.59 0 Vacation - Vacation Pay 1 16 1060
Total: 281.59 10600
Holiday Pay - Holiday Pay 1 36 797.04
Hourly - Hourly 2 124 2745.36
Hourly - Reg - Hourly - Regular 1 0.25 8.22
OT - Overtime 2 27.7 1365.33
Total: 187.95 6631.15
Holiday Pay - Holiday Pay 1 32 2120
Salary - Salary 2 112 7420
Hourly - Hourly 2 124 3104.96
OT - Overtime 2 22.05 828.2
Total: 190.39 4834.6
Holiday Pay - Holiday Pay 1 36 1182.96
Hourly - Hourly 2 124 4074.64
OT - Overtime 2 26.87 1034.63
Total: 186.85 5141.32
Comp Time Earned - Comp Time Earned 1 8.34 0
Holiday Pay - Holiday Pay 1 36 901.44
Vacation - Vacation Pay 1 8 336.51
Total: 276.91 6822.52
Holiday Pay - Holiday Pay 1 36 924.12
Hourly - Hourly 2 123.98 3182.57
Bachelor's Degree - Bachelor's Degree 2 0 92.3
Holiday Pay - Holiday Pay 1 36 1514.3
Salary - Salary 2 116 4879.41
Salary Actual Time - Salary Actual Time Worked 2 116.91 0 Payroll Set: City-City of McFarland
Department: 180 - Public Works
Pay Code # of Payments Units Pay Amount
OT - Overtime 2 27.69 942.43
Total: 187.69 4572.83
2/6/2026 1:22:56 PM Page 12 of 18
Total: 182.14 4959.7
200 - Lighting & Landscaping Total: 182.14 4959.7
Department: 500 - Sewer
Pay Code # of Payments Units Pay Amount
Holiday Pay - Holiday Pay 1 36 816.84
Hourly - Hourly 2 124 2813.56
Holiday Pay - Holiday Pay 1 36 924.12
Hourly - Hourly 1 80 2053.6
OT - Overtime 1 22.14 852.5
Vacation - Vacation Pay 1 44 1129.48
Hourly - Hourly 1 28.58 587.6
Total: 28.58 587.6
190 - Facilities Maintenance Total: 216.6 6454.56
Department: 200 - Lighting & Landscaping
Pay Code # of Payments Units Pay Amount
Holiday Pay - Holiday Pay 1 36 1045.44
Hourly - Hourly 2 124 3600.96
OT - Overtime 2 28.02 1220.56
Total: 188.02 5866.96
OT - Overtime 2 8.5 237.41
Total: 168.5 3216.61
180 - Public Works Total: 1970.72 54323.71
Department: 190 - Facilities Maintenance
Pay Code # of Payments Units Pay Amount
Hourly - Reg - Hourly - Regular 2 1.25 32.09
OT - Overtime 2 22.14 852.5
Sick - Sick Pay 2 2 51.34
Total: 183.39 4991.79
Holiday Pay - Holiday Pay 1 36 670.32
Hourly - Hourly 2 124 2308.88
Payroll Set: City-City of McFarland
Holiday Pay - Holiday Pay 1 36 924.12
Hourly - Hourly 2 122 3131.74
510 - Water Total: 595.5 19606.47
2/6/2026 1:22:56 PM Page 13 of 18
OT - Overtime 2 24.23 1081.99
PW Cert - Grade 2 - Public Works Certification - Grade 2 2 0 46.16 Sick - Sick Pay 1 32.42 965.14
Standby ET - Standby ET 1 7 100.03
Total: 191.23 5991.38
OT - Overtime 2 39.85 1869.77
Sick - Sick Pay 2 21.59 675.33
Standby ET - Standby ET 2 14 200.06
Total: 212.27 7025.21
Holiday Pay - Holiday Pay 1 36 1071.72
Hourly - Hourly 2 91.58 2726.34
Standby ET - Standby ET 2 7 100.03
Total: 192 6589.88
Holiday Pay - Holiday Pay 1 36 1126.08
Hourly - Hourly 2 100.83 3153.97
Holiday Pay - Holiday Pay 1 36 1182.96
Hourly - Hourly 2 121.41 3989.53
OT - Overtime 2 25 1232.25
Sick - Sick Pay 1 2.59 85.11
Standby ET - Standby ET 2 12 171.48
Vacation - Vacation Pay 1 22 623.48
Total: 329.43 8419.13
500 - Sewer Total: 736.28 16862.7
Department: 510 - Water
Pay Code # of Payments Units Pay Amount
Holiday Pay - Holiday Pay 1 36 1020.24
Hourly - Hourly 2 98 2777.32
Hourly - Reg - Hourly - Regular 1 2.08 58.95
OT - Overtime 1 8.83 375.36
Sick - Sick Pay 1 4 113.36
Hourly - Hourly 2 124 2549.44
OT - Overtime 2 11.43 352.5
Standby ET - Standby ET 2 16 228.64
Total: 219.16 3870.74
Cash Out - Comp - Cash Out - Comp Time 1 115.7 3278.94
Comp Time Earned - Comp Time Earned 1 30.82 0
Payroll Set: City-City of McFarland
Comp Time Earned - Comp Time Earned 2 31.73 0
Holiday Pay - Holiday Pay 1 36 740.16
Report Total: 15876.04 468538.51
2/6/2026 1:22:56 PM Page 14 of 18
Holiday Pay - Holiday Pay 1 36 947.16
Hourly - Hourly 2 124 3262.44
OT - Overtime 2 15.74 621.18
Total: 175.74 4969.24
520 - Public Transit Total: 336.82 9237.65
Holiday Pay - Holiday Pay 1 36 858.24
Hourly - Hourly 2 124 2956.16
OT - Overtime 2 1.08 38.62
Total: 161.08 4268.41
Bilingual - Bilingual 2 0 92.3
GPPV License - GPPV License 2 0 46.16
Payroll Set: City-City of McFarland
Department: 520 - Public Transit
Pay Code # of Payments Units Pay Amount
Bilingual - Bilingual 1 0 46.15
Cash-in-Lieu - Cash-in-Lieu 2 0 369.24
01-180-50350-0000-1 Stipends 0 27.7
01-185-50150-0000-1 Wages - Temporary Employees 28.58 587.6 2/6/2026 1:22:56 PM
01-165-50350-0000-1 Stipends 6.5 277.49
01-175-50100-0000-1 Salaries - Permanent Employees 269.47 11295.25 01-175-50350-0000-1 Stipends 0 203.06
01-180-50100-0000-1 Salaries - Permanent Employees 901.87 24896.03 01-180-50200-0000-1 Overtime 98.56 3976.58
01-160-50150-0000-1 Wages - Temporary Employees 9.18 171.01 01-160-50200-0000-1 Overtime 1.59 81.83
01-160-50350-0000-1 Stipends 0 129.24
01-165-50100-0000-1 Salaries - Permanent Employees 399.61 9860.48 01-165-50200-0000-1 Overtime 35.53 1333.48
01-150-50350-0000-1 Stipends 18 14800.22
01-155-50100-0000-1 Salaries - Permanent Employees 319.94 7426.25 01-155-50200-0000-1 Overtime 35.03 1304.24
01-155-50350-0000-1 Stipends 6.5 277.52
01-160-50100-0000-1 Salaries - Permanent Employees 311.46 11430.71 01-140-50350-0000-1 Stipends 0 249.24
01-145-50100-0000-1 Salaries - Permanent Employees 64 2692.09 01-145-50350-0000-1 Stipends 0 36.92
01-150-50100-0000-1 Salaries - Permanent Employees 6147.64 157057.69 01-150-50200-0000-1 Overtime 1024.61 56530.78
01-115-50200-0000-1 Overtime 13.64 667.05
01-115-50350-0000-1 Stipends 0 129.28
01-140-50100-0000-1 Salaries - Permanent Employees 311.72 13827.02 01-140-50150-0000-1 Wages - Temporary Employees 9.47 176.19 01-140-50200-0000-1 Overtime 0.17 5.99
01-111-50350-0000-1 Stipends 0 59.08
01-112-50100-0000-1 Salaries - Permanent Employees 40 1881.75 01-113-50100-0000-1 Salaries - Permanent Employees 161.5 4043.96 01-113-50350-0000-1 Stipends 0 461.54
01-115-50100-0000-1 Salaries - Permanent Employees 179.9 7218.24 - Total: 1531.67 0
01-105-50100-0000-1 Salaries - Permanent Employees 0 1000 01-110-50100-0000-1 Salaries - Permanent Employees 20 1832.21 01-110-50150-0000-1 Wages - Temporary Employees 9.18 171 01-111-50100-0000-1 Salaries - Permanent Employees 64 2155.62 City of McFarland, CA Pay Code Report
Account Summary
1/1/2026 - 1/31/2026
Payroll Set: City-City of McFarland
Account Account Description Units Pay Amount
**BENEFIT AND NON GL TRANSACTIONS** 1531.67 0
34 - PUBLIC TRANSPORTATION Total: 344.82 9767.65
Report Total: 15876.04 468538.51
2/6/2026 1:22:56 PM
32-510-50350-0000-1 Stipends 20 564.32
32 - WATER Total: 1360.14 46885.01
34-520-50100-0000-1 Salaries - Permanent Employees 328 8554 34-520-50200-0000-1 Overtime 16.82 659.8
34-520-50350-0000-1 Stipends 0 553.85
31-505-50200-0000-1 Overtime 11.54 446.4
31-505-50350-0000-1 Stipends 0 122.82
31 - REFUSE/RECYCLING Total: 362.83 13844.5
32-510-50100-0000-1 Salaries - Permanent Employees 1250.09 42473.42 32-510-50200-0000-1 Overtime 90.05 3847.27
30-500-50100-0000-1 Salaries - Permanent Employees 1245.34 42369.12 30-500-50200-0000-1 Overtime 90.03 3842.03
30-500-50350-0000-1 Stipends 20 563.74
30 - SEWER Total: 1355.37 46774.89
31-505-50100-0000-1 Salaries - Permanent Employees 351.29 13275.28 01-190-50200-0000-1 Overtime 28.02 1220.56
01 - GENERAL FUND Total: 10675.67 344141.3
20-200-50100-0000-1 Salaries/Permanent Employees 220.61 6091.54 20-200-50200-0000-1 Overtime 24.93 1033.62
20 - LIGHTING & LANDSCAPING-DISTRICT 1 Total: 245.54 7125.16 Payroll Set: City-City of McFarland
Account Account Description Units Pay Amount
01-190-50100-0000-1 Salaries - Permanent Employees 160 4646.4
Standby ET - Standby ET Standby ET 16 87 1243.23
Supervisory Post - Supervisory POST Certificate Supervisory POST Certificate 4 0 369.2 Uniform Allowance NS - Uniform Allowance Non-Sworn Uniform Allowance Non-Sworn 9 0 2400 2/6/2026 1:22:56 PM Page 17 of 18
SRO Holiday - School Resource Officer Holiday Pay School Resource Officer Holiday Pay 2 64 2450.56 SRO Personal Day - School Resource Officer Personal Day School Resource Officer Personal Day 1 0 11.76 SRO Sick - School Resource Officer Sick Pay School Resource Officer Sick Pay 2 11 402.34 SRO Vacation - School Resource Officer Vacation Pay School Resource Officer Vacation Pay 1 24 1009.44 Salary Actual Time - Salary Actual Time Worked Salary Actual Time Worked 24 1433.78 0 Shift Differentials - Shift Differentials Shift Differentials 35 1948.23 1330.61 Sick - Sick Pay Sick Pay 24 205.98 6679.99
SRO - School Resource Officer Shool Resource Officer 3 166.5 6086.88 Personal - Personal Day Personal Day 4 33 1320.33
PW Cert - Grade 2 - Public Works Certification - Grade 2 Public Works Certification - Grade 2 2 0 46.16 Salary - Salary Salary 24 1348.87 71031.34
Salary - Elected - Salary - Elected Officials Salary - Elected Officials 5 0 1000 Live Scan - Live Scan Live Scan 4 0 55.4
Notary - Notary Notary 4 0 55.4
OT - Overtime Overtime 87 1427.52 72581.72
PD - Court Appear - PD - Court Appearance PD - Court Appearance 3 9.5 590.49 Hourly - Hourly Hourly 103 5521.02 167293.78
Hourly - Reg - Hourly - Regular Hourly - Regular 20 319.57 10780.39 Intermediate POST - Intermediate POST Certificate Intermediate POST Certificate 2 0 92.3 K9 OT - K9 Overtime K9 Overtime 2 14 928
FTO - Field Training OfficerField Training Officer 2 0 69.22 GPPV License - GPPV LicenseGPPV License 2 0 46.16
Holiday - Reg - Holiday - Regular Holiday - Regular 1 11.5 417.11 Holiday Pay - Holiday Pay Holiday Pay 63 2430.5 82456.87 Comp Time Earned - Comp Time Earned Comp Time Earned 4 70.89 0 Comp Time Earned PD - Comp Time Earned PD Comp Time Earned PD 3 27 0 Comp Time Taken - Comp Time Taken Comp Time Taken 5 96 2098.4 Comp Time Taken PD - Comp Time Taken PD Comp Time Taken PD 6 52 1644.72 Cash Out - Comp - Cash Out - Comp Time Cash Out - Comp Time 1 115.7 3278.94 Cash Out - Pers Day - Cash Out - Pers Day Cash Out - Pers Day 1 9 360.33 Cash Out - VAC - Cash Out - Vacation Cash Out - Vacation 1 33.3 1333.24 Cash-in-Lieu - Cash-in-LieuCash-in-Lieu 19 0 3692.4
Admin Time*Salary EE - Administrative Time Salary EE Administrative Time Salary EE 2 12 494.23 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 25 0 1153.75
City of McFarland, CA Pay Code Report
Pay Code Summary
1/1/2026 - 1/31/2026
Payroll Set: City-City of McFarland
Pay Code Description # of Payments Units Pay Amount
Report Total: 15876.04 468538.51
2/6/2026 1:22:56 PM Page 18 of 18
Payroll Set: City-City of McFarland
Pay Code Description # of Payments Units Pay Amount
Uniform Allowance SW - Uniform Allowance Sworn Uniform Allowance Sworn 14 0 8400 Vacation - Vacation Pay Vacation Pay 21 364.18 11989.98 Workers Comp - Workers Comp Pay Workers Comp Pay 1 40 1682.4
SPECIAL CITY COUNCIL MINUTES
IN-PERSON MEETING
January 29, 2026
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 6:31p.m.
ROLL CALL
Councilmembers Present: Mayor Saul Ayon, Vice-Mayor Ricardo Cano, Councilmember Martin Gutierrez, Councilmember María Pérez, Councilmember Anita Gonzalez Councilmembers Absent:
OFFICIALS PRESENT
City Manager Viramontes, City Attorney Hodges, Chief of Police Olmos, Public Works Director Hernandez, Community Development Director Snyder, Human Resources Director McCuan, City Clerk De La Cruz
INVOCATION
Offered by Councilmember Gonzalez
PLEDGE OF ALLEGIANCE
Offered by Mayor Ayon
APPROVE AGENDA AS TO FORM
Motion by Councilmember Pérez, Seconded by Councilmember Gutierrez 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 Recognition of the McFarland High School Girls’ Cross Country Team – Division IV Champions at the meeting of January 29, 2026. Motion Approved by 5/0 Roll-Call Majority Vote.
Roll Call Vote:
AYES: S. Ayon, R. Cano, M. Gutierrez, M. Pérez, A. Gonzalez NOES: None
ABSENT:
ABSTAIN: None
PASSED: 5-0
FEATURED PET
Featured Pet, Koda, presented by Community Development Director Snyder
PRESENTATIONS, INTRODUCTIONS AND AWARDS
1. Recognition of the McFarland High School Girls’ Cross Country Team – Division IV Champions
DEPARTMENTAL REPORTS
None
CONSENT AGENDA
2. Approval of Expense Report in the Amount of $411,324.59 from 1/2/2026 to 1/16/2026.
3. Approval of January 14, 2026, Regular Meeting Minutes
4. Approval of Resolution No. 2026-3 A RESOLUTION OF THE CITY COUNCIL OF
THE CITY OF MCFARLAND APPROVING THE MITIGATED NEGATIVE
DECLARATION PREPARED FOR THE WATER SYSTEM IMPROVEMENT AND TREATMENT PROJECT, EXPEDITED WATER GRANT PROJECT No. EDWG1510013-003C
5. APPROVAL OF TRAVEL AND ATTENDANCE EXPENSES EXCEEDING $500.00 PER TRIP FOR THE K-9 POLICE OFFICER TO ATTEND THE FRESNO COUNTY SHERIFF'S OFFICE K-9 TRIALS ON FEBRUARY 20-21,2026, IN CLOVIS,
CALIFORNIA
6. Approval of Resolution No. 2026-6 A RESOLUTION OF THE CITY COUNCIL OF
THE CITY OF MCFARLAND, CALIFORNIA, APPROVING THE ACCEPTANCE OF
A DONATION FROM THE SHAFTER POLICE DEPARTMENT FOR TWO FORD
CROWN VICTORIA PATROL VEHICLES
7. AUTHORIZATION TO ISSUE A LETTER OF SUPPORT FOR AB 1586 – SCHOOL
SAFETY AND OPIOID OVERDOSE PREVENTION ACT
Motion by Vice Mayor Cano, seconded by Councilmember Gutierrez, to approve the Consent Agenda and Item No. 7, Authorization to Issue a Letter of Support for AB 1586 – School Safety and Opioid Overdose Prevention Act, at the January 29, 2026 meeting. Motion Approved by 5/0 Roll-Call Majority Vote.
Roll Call Vote:
AYES: S. Ayon, R. Cano, M. Gutierrez, M. Pérez, A. Gonzalez NOES: None
ABSENT:
ABSTAIN: None
PASSED: 5-0
PUBLIC HEARINGS
ADMINISTRATIVE AGENDA
8. Approval of Resolution No. 2026-4 A RESOLUTION OF THE CITY COUNCIL OF
THE CITY OF MCFARLAND APPROVING THE PROPOSAL FROM LAYNE IN THE AMOUNT OF $87,500 FOR THE GARZOLI WELL ARSENIC MEDIA
CLEANING CAPITAL IMPROVEMENT PROJECT, AND APPROVING A BUDGET ADJUSTMENT OF $2,500 TO THE WATER FUND CAPITAL IMPROVEMENT PROGRAM FOR FISCAL YEAR 2025–26
Motion by Vice Mayor Cano, Seconded by Councilmember Gonzalez for the Approval of Resolution No. 2026-4 at the meeting of January 29, 2026. Motion Approved by 5/0 RollCall Majority Vote.
Roll Call Vote:
AYES: S. Ayon, R. Cano, M. Gutierrez, M. Pérez, A. Gonzalez NOES: None
ABSENT:
ABSTAIN: None
PASSED: 5-0
9. Approval of Resolution No. 2026-5 A RESOLUTION OF THE CITY COUNCIL OF
THE CITY OF MCFARLAND APPROVING THE PURCHASE OF TWO NEW
TRANSIT VANS AND AUTHORIZING A CAPITAL IMPROVEMENT PROGRAM BUDGET ADJUSTMENT OF $39,999.42
Motion by Councilmember Pérez, Seconded by Councilmember Gutierrez for the Approval of Resolution No. 2026-5 at the meeting of January 29, 2026. Motion Approved by 5/0 RollCall Majority Vote.
Roll Call Vote:
AYES: S. Ayon, R. Cano, M. Gutierrez, M. Pérez, A. Gonzalez NOES: None
ABSENT:
ABSTAIN: None
PASSED: 5-0
10. Approval of Resolution No. 2026-7 A RESOLUTION OF THE CITY COUNCIL OF
THE CITY OF MCFARLAND APPROVING THE PURCHASE OF TWO HIGH-FLOW
DIESEL PUMPS AND ONE HYDRO-EXCAVATION PUMP FOR EMERGENCY
STORMWATER MITIGATION AND APPROVING A GENERAL FUND BUDGET ADJUSTMENT OF $36,588.50
Motion by Councilmember Gutierrez, Seconded by Councilmember Gonzalez for the Approval of Resolution No. 2026-7 at the meeting of January 29, 2026. Motion Approved by 5/0 Roll-Call Majority Vote.
Roll Call Vote:
AYES: S. Ayon, R. Cano, M. Gutierrez, M. Pérez, A. Gonzalez NOES: None
ABSENT:
ABSTAIN: None
PASSED: 5-0
11. Approval of Resolution No. 2025-8 A RESOLUTION OF THE CITY COUNCIL OF
THE CITY OF MCFARLAND APPROVING THE CREATION AND JOB
DESCRIPTION OF PUBLIC WORKS OPERATIONS MANAGER
Motion by Councilmember Pérez, Seconded by Councilmember Gutierrez for the Approval of Resolution No. 2026-8 at the meeting of January 29, 2026. Motion Approved by 5/0 RollCall Majority Vote.
Roll Call Vote:
AYES: S. Ayon, R. Cano, M. Gutierrez, M. Pérez, A. Gonzalez NOES: None
ABSENT:
ABSTAIN: None
PASSED: 5-0
PUBLIC COMMENT
None
COUNCIL COMMENTS
None
COUNCIL STATEMENTS AND REPORTS
• Councilmember Perez reported attending the Mayors and Councilmembers Conference, including a visit to the State Capitol. The delegation met with Senator Melissa Hurtado and visited her main office. Councilmember Perez noted the conference was productive and provided valuable ideas and insights from discussions with other cities. She also congratulated the Girls’ Cross Country Team on their championship. • Mayor Ayon reported attending the State of the County event, noting opportunities to connect with business owners and regional partners. The Mayor also attended a LAFCO meeting regarding annexations and departed early to attend the City’s special meeting.
The Mayor thanked City staff for their continued support of community events and encouraged safe travel due to foggy conditions.
CLOSED SESSION
12. Direction provided to City Manager concerning negotiation of the lease terms for the McFarland Recreation and Park District pool facilities.
ADJOURNEMENT
Meeting adjourned approximately at 8:20P.M.
CITY OF MCFARLAND
_______________________________
Erika De La Cruz, City Clerk
City of McFarland
City Council Meeting
STAFF REPORT
Agenda Item No. 5.
Section: CONSENT AGENDA
Meeting Date: February 11,
2026
TO: Honorable Mayor and Council Members
FROM: Diego Viramontes, City Manager
Serrena McCuan, Human Resources Director
SUBJECT: Second Reading and Adoption of 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:
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
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
The contract 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.
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
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
Section 1. Recitals
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 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.
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 1/29/2026 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
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 February 11, 2026.
ATTEST:
________________________________
Erika De La Cruz, City Clerk
APPROVED AS TO FORM:
_____________________________
Nathan Hodges, City Attorney
City of McFarland
City Council Meeting
STAFF REPORT
Agenda Item No. 6.
Section: CONSENT AGENDA
Meeting Date: February 11,
2026
TO: Honorable Mayor and Council Members
FROM: Diego Viramontes, City Manager
Megan Snyder, Community Development Director
SUBJECT: APPROVAL OF TRAVEL EXPENSES EXCEEDING $500.00 FOR
COMMUNITY DEVELOPMENT DIRECTOR TO ATTEND ONLINE PUBLIC
SECTOR LEADERSHIP COURSE
SUMMARY:
The proposed training is Strategy Execution for Public Leadership developed by Harvard Online. This course framework emphasizes translating public purpose into measurable outcomes through structured strategy formulation, operational planning, leadership, risk management, and evaluation. These subject areas reflect recurring challenges faced by staff, including breaking high-level goals into actionable work plans, establishing performance metrics, managing limited resources, and maintaining public trust during implementation.
The eight modules within the course are as follows:
1. Introduction to Strategy Execution
Building foundational understanding of why execution—not just planning—is critical in the public sector. Ensures staff can align daily operations with adopted policies, strategic plans, and Council direction.
2. Effective Strategy Formulation
Strengthens staff ability to define clear strategies, identify stakeholders, and assess external conditions. Supports more informed decision-making and reduces risk of misaligned or incomplete initiatives.
3. Project Planning and Operationalization
Provides tools to translate strategic goals into concrete objectives, timelines, and deliverables.
Improves consistency, accountability, and on-time delivery of programs and/or projects.
4. Financial Management and Technology
Enhances staff capacity to develop cost estimates, manage resources, and evaluate delivery methods. Supports fiscal responsibility, transparency, and effective use of public funds and technology. Using technology as a force multiplier for staffing budget limitations.
5. Leadership and Team Building
Develops further leadership skills necessary for managing cross-departmental teams and partnerships. Strengthens collaboration, staff effectiveness, and efficient operations.
6. Strategic Communications
Equips staff to communicate complex initiatives clearly to council, city staff and the McFarland community members. Improves community engagement, trust, and support for City programs and policies.
7. Risk Management
Honing skill to identify, assess, and mitigate operational and programmatic risks. Reduces likelihood of project delays, missteps, cost overruns, and implementation failures.
8. Project Completion and Evaluation
Provides tools to measure outcomes, evaluate impact, and apply lessons learned. Supports continuous improvement, performance reporting, and accountability for public investments while operational efficiency and excellence.
The module overviews would be incredibly impactful spanning the divisions within the Community Development Department. This course overview supports the governing body’s responsibility to adopt strategies that are both goal-oriented and achievable.
FINANCIAL IMPACT:
The total estimated cost for attendance is $1,600.00. The expense for this conference has been allocated within the City’s budget under the Conference/Meetings/Travel line item within the Grants division. This investment reflects the City’s commitment to ongoing professional development for its leadership team, reinforcing effective, efficient and informed governance.
RECOMMENDATION:
Staff recommends that the City Council approve the training expense for the Community Development Director to attend the online Strategy Execution for Public Leadership course.
ATTACHMENTS:
1. SEPL_Syllabus
Strategy Execution for Public Leadership. Syllabus.
In Strategy Execution for Public Leadership, former Pentagon Chief of Staff and Assistant Secretary of Defense for Homeland Defense and Global Security Eric Rosenbach will lead you through real-life public sector challenges to illustrate how purposefully developed public strategies lead to long-term adoption and success. © Copyright 2025. President and Fellows of Harvard College. All Rights Reserved.
Modules Case Studies Takeaways Key Exercises Module 1
Introduction
to Strategy Execution -
• Understand why strategy
execution is important in the
public sector
• Overview of the course -
Module 2
Effective
Strategy
Formulation
• Women in the
US Military
• Formulate an effective
strategy to tackle any
problem or opportunity and
achieve your intended goals
• Define strategy
• Formulate strategy using guiding
questions
• Identify stakeholders using
environmental scan tools like
SWOT and PESTEL
Module 3
Project Planning and
Operationalization
• German
Refugee Crisis
• Plan and manage your
initiative’s operations to
increase performance and
productivity
• Identify components of strategy
(Why, How, What)
• Break down strategic goals into
concrete objectives
• Generate an activity list using a
Work Breakdown Structure (WBS)
• Determine metrics for
measurement
Module 4
Financial
Management and
Technology
• Healthcare.gov
• Assess and use financial
and technological tools to
responsibly manage resources
and maintain public trust
• Generate cost estimates
• Calculate burn rates
• Compare waterfall and agile
methodologies
• Reflect on common challenges for
tools and talent
Modules Case Studies Takeaways Key Exercises Module 5
Leadership and Team
Building
• Equitable
Transportation
for Houston
• Strengthen your leadership
skills by understanding
the styles and traits of an
effective leader
• Analyze the role of formal and
informal authority
• Identify leadership styles and
reflect on your own
• Apply skills for developing public
sector teams
Module 6
Strategic
Communications
• Women in the
US Military
• Communicate your
ideas purposefully and
persuasively to garner
necessary support and
commitment
• Identify communication strategies
that align with your audience and
purpose
• Compare the uses and roles of
different communication channels
Module 7
Risk Management • Ebola Epidemic
in Liberia
• Assess risks and craft ways to
mitigate them so that they do
not derail your efforts
• Identify risks and determine their
type
• Assess risks using an ImpactProbability Matrix
• Match mitigation strategies to risks
to create a contingency plan
Module 8
Project Completion
and Evaluation -
• Evaluate your initiative to
understand your level of
impact and how to improve in
the future
• Describe the MEAL process
• Identify key aspects of the Logical
Framework planning tool
• Compare the Logical Framework
planning tool to a Performance
Management Plan
Learning requirements: In order to earn a Certificate of Completion from Harvard Online, participants must thoughtfully complete all 8 modules, including satisfactory completion of the associated quizzes, by stated deadlines. © Copyright 2025. President and Fellows of Harvard College. All Rights Reserved.
City of McFarland
City Council Meeting
STAFF REPORT
Agenda Item No. 7.
Section: CONSENT AGENDA
Meeting Date: February 11,
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 CHIEF OF POLICE ADRIAN OLMOS TO ATTEND THE 80- HOUR POST EXECUTIVE DEVELOPMENT COURSE CLASS 25-4 IN SAN DIEGO, CALIFORNIA, FROM MARCH 8-13, 2026 FOR SESSION 1, AND APRIL12-17, 2026 FOR SESSION 2
SUMMARY:
The Police Department requests City Council approval for the Chief of Police to attend the POST 80-Hour Executive Development Course. This advanced executive-level training is designed for police executives and focuses on leadership, organizational management, ethics, fiscal responsibility, and contemporary public safety challenges. Attendance will support effective executive leadership, strengthen departmental oversight, and enhance service delivery to the community.
The California Commission on Peace Officer Standards and Training (POST) offers the 80- Hour Executive Development Course as a comprehensive professional development program for law enforcement executives. The course is intended for Chiefs of Police and other command-level executives and emphasizes leadership principles necessary to manage modern law enforcement organizations.
The curriculum addresses executive decision-making, strategic planning, labor relations, risk management, legal updates, community relations, and organizational accountability.
Completion of the course supports continued professional growth and aligns with best practices for executive-level public safety leadership.
FINANCIAL IMPACT:
This training is POST reimbursable under PLAN IV, meaning tuition, travel, lodging, and related allowable expenses will be eligible for reimbursement through the California Commission on Peace Officer Standards and Training. The initial financial impact to the city will be $2,842.00, which is covered in the McFarland Police Department’s POST Reimbursable training budget. This amount will be reimbursed by POST under the PLAN IV Reimbursable Program.
RECOMMENDATION:
Staff recommends the City Council discuss and approve the 80-Hour POST Executive
Development Course for Chief of Police Adrian Olmos.
ATTACHMENTS:
1. Executive Development Course
City of McFarland
City Council Meeting
STAFF REPORT
Agenda Item No. 8.
Section: CONSENT AGENDA
Meeting Date: February 11,
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 PUBLIC SAFETY DISPATCHER HILDA MADUENA TO
ATTEND THE 160-HOUR PUBLIC SAFETY DISPATCH COURSE AT THE
BAKERSFIELD COLLEGE WEILL INSTITUTE IN BAKERSFIELD,
CALIFORNIA FROM MARCH 2-27, 2026
SUMMARY:
The Police Department requests City Council approval for Dispatcher Hilda Maduena to attend the POST 160-Hour Public Safety Dispatcher Course. This POST-certified course provides foundational and advanced training necessary for effective emergency call-taking, radio communications, and critical incident management. Attendance will enhance service delivery, improve officer and public safety, and ensure compliance with POST training standards.
The California Commission on Peace Officer Standards and Training (POST) requires Public Safety Dispatchers to complete the 160-Hour Public Safety Dispatcher Course as part of their professional training and certification process. The course is designed to prepare dispatchers to perform essential duties in emergency and non-emergency communications environments.
The curriculum includes emergency call-handling, radio operations, officer safety considerations, stress management, legal responsibilities, ethics, cultural awareness, and critical incident communications. Completion of this course supports dispatcher certification, professional competency, and consistent service standards.
FINANCIAL IMPACT:
This training is POST reimbursable under PLAN IV, meaning tuition, travel, and related allowable expenses will be eligible for reimbursement through the California Commission on Peace Officer Standards and Training. The initial financial impact to the city will be $1349.00, which is covered in the McFarland Police Department’s POST Reimbursable training budget.
This amount will be reimbursed by POST under the PLAN IV Reimbursable Program.
RECOMMENDATION:
Staff recommends City Council discuss and approve the 160-Hour POST Public Safety Dispatch Course for Dispatcher Hilda Maduena.
ATTACHMENTS:
1. DispatcherflyerSpring2026
POST PRESENTER # 3100 PUBLIC SAFETY TRAINING
COURSE TITLE: DISPATCHER, PUBLIC SAFETY (BASIC)
OVERVIEW: The course was designed to introduce newly selected and potential public safety dispatchers to the basic roles, responsibilities, and duties of the public safety dispatcher within the law enforcement agency. This initial training course fulfils the basic training requirements established in the Commission on POST Regulation 1018 and Commission Procedure D-1-5.
DATE: Start date: 03/02/2026 End date: 03/27/2026 CRN33166 COST: $414 + student fees (College Units: 9)
TIMES: 0800-1700 Hours
LOCATION: Bakersfield College, Weill Institute, 2100 Chester Ave.
Bakersfield, CA 93301. Room 103.
POST #: 3100-30900-25-002
COURSE HOURS: 160
ENROLLMENT: Please make sure you have filled out a Bakersfield College Student Admission OR Update Form (keep your login and
password for future use). Go to www.bakersfieldcollege.edu , Admissions/Update (middle box on left side of page).We cannot enroll you without you completing this form online, please do this before the class start date. If you do not want to use your Social Security Number on the admission paperwork,
completed on the first day of class, please bring your student id number with you. We prefer that you use your student id number.
City of McFarland
City Council Meeting
STAFF REPORT
Agenda Item No. 9.
Section: PUBLIC HEARINGS
Meeting Date: February 11,
2026
TO: Honorable Mayor and Council Members
FROM: Diego Viramontes, City Manager
Megan Snyder, Community Development Director
Brianahi De Leon, Senior City Planner
SUBJECT: Approval of Resolution No. 2026-10 A RESOLUTION OF THE CITY COUNCIL
OF THE CITY OF MCFARLAND APPROVING A REQUEST TO ALLOW FOR
THE ZONE CHANGE AND GENERAL PLAN AMENDMENT FOR PARCELS
IN THE CITY OF MCFARLAND
SUMMARY:
The City of McFarland is initiating a General Plan Amendment and Zone Change to facilitate the development of four parcel sites to be consistent with R-3 development standards. This would effect two in-fill parcels on the West side of McFarland (portion of APN 201-031-04) and two in-fill parcels on the East side of McFarland (APN 200-060-13 & 200-081-17). The combined General Plan Amendment and Zone Change serve primarily to implement the city’s certified Housing Element, promote internal general plan consistency, and ultimately to increase residential capacity on appropriate infill parcels.
The Housing Element is a mandatory component of the General Plan under Government Code §65302(c). Per the Housing Element, the City is required to increase multi-family zoning capacity, rezone under-utilized commercial parcels, facilitate in-fill housing, remove any governmental constraints, and provide adequate sites to meet RHNA.
The policies and programs that specifically support this action:
Pol-1.1: Designate adequate housing sites to meet RHNA.
Pol-1.2: Avoid unnecessary regulatory barriers that increase housing costs.
Pol-1.10: Locate multifamily housing where adequate facilities exist.
Prg-1.1: Maintain an inventory of vacant and underutilized parcels for RHNA compliance.
Prg-1.3: Update zoning to increase density and allow up to 30 du/ac.
Prg-1.6 & Prg-1.11: Expand R-3 zoning to allow additional housing types.
Prg-1.10: Streamline housing approvals and reduce regulatory delays.
The General Plan Amendment updates the land use designations for the subject parcels to High-density Residential, ensuring consistency with the proposed R-3 zoning. The existing land use designations (Commercial and Low-Density Residential) do not provide sufficient capacity to meet RHNA or implement Housing Element programs.
The policies, objectives, programs, and goals that specifically support this action:
Goal LU 1: Promote a well-balanced mix of uses.
Objective LU 1.1: Provide a full range of housing types, densities, and locations.
Policy LU 1.1.1: Expand the range of allowable housing types. • Program LU 1.1.1.1: Allow increased density near commercial centers.
• Program LU 1.1.1.3: Remove regulatory obstacles that make housing uneconomical.
Objective LU 1.4: Prioritize infill development.
• Program LU 1.4.1.2: Direct growth to areas that can accommodate infill.
Goal LU 2: Promote compact urban form.
• Policy LU 2.1.1: Increase infill development.
• Program LU 2.1.1.2: Streamline permitting for infill. • Objective LU 2.2: Increase density around transit and services.
Goal LU 3: Ensure compatible land uses.
• Policy LU 3.1.1: Reduce conflicts between land uses.
FINANCIAL IMPACT:
The proposed Zone Change and General Plan Amendment are expected to have no fiscal impact and are likely to produce a modest long-term fiscal-benefit through increased property tax revenue, development fees, and efficient use of existing infrastructure.
Environmental Impact:
The proposed Zone Change and Zone Change are categorically exempt from the requirements of the California Quality Act subject to CEQA Guidelines §15332. This project meets all of the conditions under the Class 32 Infill Development Exemption:
• The parcels are within city limits and surrounded by development • Each parcel is less than 5 acres
• The project is consistent with the General Plan and zoning • The parcels are served by existing utilities
• The sites contain no sensitive habitat
• The project will not result in significant environmental impacts • There are no cumulative impacts
Findings:
A. The GPA and rezoning are consistent with the General Plan as they implement Housing Element programs and promote internal consistency.
B. The GPA and rezoning promote public health, safety, and welfare as they provide needed housing, reduce sprawl, and support efficient land use.
C. The GPA and rezoning support RHNA compliance through providing opportunity for increase in multifamily capacity on appropriate infill parcels.
D. The GPA and rezoning remove governmental constraints through conversion of underutilized commercial and low-density residential land into productive housing.
E. The GPA and rezoning qualify for CEQA Class 32 exemption as they meet all criteria for infill development.
RECOMMENDATION:
Planning Commission recommends that the City Council review and approve the Zone Change and General Plan Amendments for APN 200-060-13, 200-081-17, and a portion of 201-081-17.
ATTACHMENTS:
1. AERIAL MAP
RESOLUTION NO. 2026-10
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MCFARLAND
RECOMMENDING THAT THE CITY COUNCIL OF MCFARLAND CONSIDER AND
APPROVE A REQUEST TO ALLOW FOR THE ZONE CHANGE AND GENERAL PLAN
AMENDMENT FOR FOUR PARCELS IN THE CITY OF MCFARLAND
WHEREAS, two of the parcels located on the West side of McFarland and are identified as partials of APN 201-031-04 will go from Commercial C-2 to Residential R-3; and WHEREAS, two of the parcels located on the East side of McFarland are identified as APN 200-060-13 and 200-081-17 will go from Two-Family Residential R-2 to Limited Multi-Family Residential R-3; and
WHEREAS, two of the parcels located on the East side of McFarland are identified as APN 200-060-13 and 200-081-17 will go from Two-Family Residential R-2 to Limited Multi-Family Residential R-3; and
WHEREAS, APN 200-060-13 and 200-081-17 are generally located East of Industrial Street, West of San Juan Street, North of E Sherwood Avenue, and South of B Street; and WHEREAS, said application has been made in the form and manner prescribed by Title 17 Zoning of the McFarland Municipal Code; and
WHEREAS, it has been determined that the Zone Change is exempt from the California Environmental Quality Act (CEQA) per Class 32 Infill Development Exemption; and WHEREAS, the City Council, through its Clerk, did set Wednesday, February 11, 2026, at the hour of 6:00 PM in the Council Chambers located at 103 W. Sherwood Avenue, McFarland California as the time and place for the Zone Change and General plan amendment.
NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of McFarland that it hereby finds and determines as follows:
1. The foregoing recitals are true and correct.
2. The proposed project is exempt from the California Environmental Quality Act (CEQA) pursuant to Class 32 Infill Development Exemption.
3. The Zone Change and General Plan Amendment are consistent with the goals, policies, and programs of the City of McFarland Housing Element.
4. The Zone Change and General Plan Amendment are hereby recommended for approval by the City Council of City of McFarland.
5. Any decision by the City Council shall be final unless within fifteen (15) days of the date of the decision the applicant or any other persons appeals the Planning Commission decision in the matter set forth in Section 17.148.100(b) of the McFarland Municipal Code.
PASSED AND ADOPTED at a regular meeting of the City Council of the City of McFarland on February 11, 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:
_____________________________
Nathan Hodges, City Attorney
AERIAL MAP
PARCEL 1 & 2 –
Existing Zoning: C-2 (General Commercial)
Proposed Zoning: R-3 (High-Density Residential)
APN: 201-031-04
PARCEL 2 & 3 –
Existing Zoning: R-2 (Multi-Family Residential)
Proposed Zoning: R-3 (Limited Multi-Family Residential) APN: 200-060-13 APN: 200-081-17
City of McFarland
City Council Meeting
STAFF REPORT
Agenda Item No. 10.
Section: PUBLIC HEARINGS
Meeting Date: February 11,
2026
TO: Honorable Mayor and Council Members
FROM: Diego Viramontes, City Manager
Yerlys Hernandez , Public Works Director
SUBJECT: Approval of Resolution No. 2026-9 A RESOLUTION OF THE CITY COUNCIL
OF THE CITY OF MCFARLAND AND FINDING THERE ARE NO UNMET
PUBLIC TRANSIT NEEDS WHICH CAN BE REASONABLY BE MET IN THE
CITY OF MCFARLAND
SUMMARY:
Each year, the Kern County Council of Governments (KCOG) conducts a review of unmet transit needs through a multi-jurisdictional public hearing process held throughout Kern County. As part of this annual process, KCOG encourages its member agencies to conduct individual public hearings to receive local public input. Any input received during these hearings is submitted to KCOG for inclusion in the annual Unmet Transit Needs Report of Findings.
Public input is categorized as follows:
A. There are no unmet transit needs;
B. There are no unmet transit needs that are reasonable to meet; or C. There are unmet transit needs, including those that are reasonable to meet.
The City Clerk posted the Public Hearing Notice for a period of thirty (30) days at designated public locations and in the local newspaper. No public comments or concerns were received during the noticing period.
FINANCIAL IMPACT:
No immediate financial impact.
RECOMMENDATION:
Staff recommends the City Council conduct a public hearing to receive input regarding unmet transit needs and direct staff to forward all public comments to Kern County Council of Governments (KCOG) and approve Resolution No. 2026-9.
ATTACHMENTS:
1. 2026-Public Hearing Unmet Transit Needs Notice
2. 2026 Public Hearing - Unmet Transit Needs - Newspaper
RESOLUTION NO. 2026-9
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MCFARLAND AND FINDING
THERE ARE NO UNMET PUBLIC TRANSIT NEEDS WHICH CAN BE REASONABLY BE
MET IN THE CITY OF MCFARLAND
WHEREAS, each year the Kern County Council of Governments (KCOG) conducts a review of unmet transit needs through a multi-jurisdictional public hearing process held throughout Kern County; and
WHEREAS, as part of this annual process, KCOG encourages its member agencies to conduct individual public hearings to receive local public input regarding unmet transit needs; and WHEREAS, public input received through this process is submitted to KCOG for inclusion in the annual Unmet Transit Needs Report of Findings; and
WHEREAS, public input is categorized as follows:
A. There are no unmet transit needs;
B. There are no unmet transit needs which are reasonable to meet; or C. There are unmet transit needs, including those that are reasonable to meet; and WHEREAS, for the 2026 unmet transit needs process, Kern COG staff is preparing to collect required public hearing documentation from each Kern County transit operator by the end of April 2025 to allow sufficient time to present a summary report to the Social Services Transportation Advisory Committee (SSTAC) and, subsequently, to the Kern COG Board of Directors at a duly noticed public hearing; and
WHEREAS, Kern COG staff has requested several documents from each transit operator to assist in the preparation of the unmet transit needs public hearing report, including but not limited to:
staff reports prepared for City Council meetings, copies of communications from residents regarding unmet transit needs, proof of public hearing advertisements, public hearing minutes, the adopting resolution, and any brochures or flyers used to promote the public hearing; and WHEREAS, the City Clerk caused the Public Hearing Notice to be published and posted for a minimum of thirty (30) days prior to the public hearing date at designated public locations and in the local newspaper, in accordance with KCOG requirements; and
WHEREAS, no public comments or concerns regarding unmet transit needs were received during the noticing period;
NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of McFarland that it hereby finds and determines as follows:
1. Pursuant to the provisions of law, a duly noticed and Public Hearing regarding Unmet Public Transit Needs was held.
2. The finding was made that there were no Unmet Public Transit Needs that could reasonably be met in the City of McFarland.
3. The City Manager of the City of McFarland is hereby duly authorized to sign all claims, assurances and necessary paperwork.
4. A copy of this Resolution will be transmitted to the Kern Council of Governments in conjunction with the filing of a claim
PASSED AND ADOPTED at a regular meeting of the City Council of the City of McFarland on February 11, 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:
_____________________________
Nathan Hodges, City Attorney
Regular McFarland City Council Public Hearing Information Date: February 11, 2026
Time: 6:00 PM
Place: City of McFarland Council Chambers, 103 W. Sherwood Avenue, McFarland, CA 93250
NOTICE OF PUBLIC HEARING
Discussion of unmet public transit needs at City Council Chambers (103 W Sherwood Ave, McFarland)
Notice is hereby given that the City Council of the City of McFarland will conduct a public hearing, at which time you may be heard to consider the following:
The City Council of the City of McFarland will hold a public hearing to gather input on unmet public transit needs within the community.
These meetings shall be held in person at the City of McFarland Council Chambers, located at 103 W. Sherwood Avenue, McFarland, CA 93250. Additionally, these meetings shall be broadcast for listening and/or viewing purposes only via Facebook.
Members of the public are encouraged to participate by providing public comment at the meetings. The agenda of the Regular City Council Meeting will be posted at least 72 hours prior to the meeting. The meeting the agendas will be posted at https://www.mcfarlandcity.org/AgendaCenter. Please check the agendas for any modifications to how the meetings may be conducted and for ways in which the public can participate.
Description:
The City Council of the City of McFarland will hold a public hearing to gather input on unmet public transit needs within the community. Residents are encouraged to attend and provide feedback on gaps in existing transit services and potential improvements. This hearing provides an opportunity for the public to voice concerns and suggest ways to enhance public transportation in McFarland. All comments will be provided to Kern COG to present a summary report to the Social Services Transportation Advisory Committee (SSTAC).
All interested individuals who have questions, wish to provide feedback, or would like to submit comments are encouraged to attend the public hearing. If you challenge the approval or denial of these matters in court, you maybe limited to raising only those issues you or someone else raised at the public hearing described in this notice, or in written correspondence delivered to the City Clerk, at or prior to, the public hearing. Written comments or inquiries regarding the public hearing may be directed to: Erika De La Cruz, City Clerk, at 401 W. Kern Avenue, McFarland, CA 93250, (661) 792-3091 [email protected].
PUBLIC HEARING
THE CITY OF MCFARLAND DOES HEREBY SET NOTICE OF PUBLIC
HEARING WHEREIN ALL UNMET PUBLIC TRANSIT NEEDS THAT CAN
BE REASONABLY MET ARE DISCUSSED
DATE: FEBRUARY 11, 2026
TIME: 6:00P.M.
LOCATION: 103 WEST SHERWOOD AVENUE, MCFARLAND, CA 93250
CITY COUNCIL CHAMBERS
ANY WRITTEN COMMENTS MAY BE DIRECTED TO THE ATTENTION OF THE CITY CLERK, ERIKA DE LA CRUZ , AT (661)-792-3091, EXT. 2135.
City of McFarland
City Council Meeting
STAFF REPORT
Agenda Item No. 11.
Section: ADMINISTRATIVE
AGENDA
Meeting Date: February 11,
2026
TO: Honorable Mayor and Council Members
FROM: Diego Viramontes, City Manager
SUBJECT: Approval of Resolution No. 2026-11 A RESOLUTION OF THE CITY COUNCIL
OF THE CITY OF MCFARLAND, CALIFORNIA, APPROVING MID-YEAR BUDGET ADJUSTMENTS FOR THE FISCAL YEAR 2025-2026 TOTALING $1,103,490 IN THE GENERAL FUND AND $253,414 IN OTHER FUNDS.
SUMMARY:
This staff report presents the City of McFarland’s midyear budget review for the current fiscal year. The purpose of this review is to evaluate overall fiscal performance, identify material variances from the adopted budget, and recommend targeted budget adjustments necessary to maintain service levels and support the City’s long-term financial stability.
The review focuses primarily on the General Fund and the City’s major enterprise funds that are managed in-house, specifically the Water and Sewer Funds. While revenues have generally performed stronger than originally projected, the City continues to face structural challenges driven by inflationary pressures, deferred infrastructure needs, public safety demands, and staffing constraints.
Based on updated projections and departmental needs, staff is recommending midyear budget adjustments totaling $1,103,490 in the General Fund and $253,414 across other funds. These adjustments are necessary to align the adopted budget with current fiscal realities, address underbudgeted areas, and ensure continuity of essential services.
Financial Performance Evaluation
General Fund Overview
The General Fund continues to show improvement in its overall financial position compared to the adopted budget. Based on midyear projections, the City’s unassigned fund balance is now estimated at approximately 24 percent of operating expenditures, an improvement from the originally projected 16 percent at budget adoption. This improvement reflects stronger-thananticipated revenues and continued fiscal discipline.
Despite this progress, the City remains below its long-standing policy goal of maintaining a minimum unassigned fund balance of 35 percent of operating expenditures. This gap reinforces the need for careful financial management, strategic use of one-time resources, and a continued focus on long-term structural balance.
Short-Term Fiscal Strategies
One of the most significant near-term changes to the City’s revenue structure is the voter approval of Measure C in November 2025. Measure C represents a critical component of the City’s strategy to stabilize General Fund operations and reinvest in core community priorities, including public safety, infrastructure, recreation, and economic development.
While Measure C revenues are expected to begin in calendar year 2026, staff anticipates that a significant portion of this new revenue will be offset by new operating commitments, most notably the rehabilitation and operation of the community pool. As directed by Council, staff will continue to closely monitor the net fiscal impact of Measure C and provide regular updates as actual revenue and expenditure data becomes available.
Long-Term Financial Planning Considerations
Looking beyond the current fiscal year, the City’s long-term financial health remains closely tied to three key factors:
First, continued commercial, residential, and industrial development will be essential to expanding the City’s tax base and reducing reliance on a limited number of revenue sources.
Second, organizational and service delivery reviews will be necessary to ensure staffing levels and operational structures remain aligned with service expectations and available resources.
Third, disciplined reserve building will remain a priority to improve resilience against future economic downturns, emergencies, and infrastructure failures.
Enterprise Funds Financial Health
Sewer Fund
The Sewer Fund’s projected unrestricted fund balance is estimated at 28 percent of operating expenditures, an improvement from the original 20 percent projection. While this represents positive movement, it remains below the City’s 35 percent target and is insufficient to support major capital reinvestment without external funding.
In the prior fiscal year, the City experienced a significant emergency related to one of its wastewater lagoons, requiring over $500,000 in unplanned repairs. This emergency not only reduced available reserves but also placed considerable strain on staff and operational capacity. Since that time, sewer operations have stabilized due to focused infrastructure repairs and improved staffing levels.
Looking forward, the outlook for the Sewer Fund is cautiously optimistic. Over the past five years, the City has worked closely with the State Water Resources Control Board on the planning and preliminary design of a wastewater expansion project estimated at approximately $20 million. This project is essential to meet future capacity needs, maintain regulatory compliance, and avoid additional emergency repairs. The City was recently placed on the Water Board’s priority list and anticipates executing a funding agreement in the second quarter of 2026.
Water Fund
The Water Fund’s projected unrestricted fund balance is estimated at 26 percent of operating expenditures, up from the initial projection of 19 percent. While improved, this level remains below the City’s target of 35 percent and continues to limit the City’s ability to self-fund major
capital improvements.
The primary driver of this shortfall has been a series of unforeseen water-related challenges over the past fiscal year, most notably the nitrate contamination at the Browning Road Well.
During FY 2024-25, the City expended approximately $1.2 million on the installation, rental, and operation of a temporary reverse osmosis treatment system to maintain a reliable and safe water supply.
Through sustained advocacy at the state level, the City was awarded approximately $500,000 in emergency funding, which allowed the City to purchase the treatment system outright and eliminate ongoing rental costs. With these actions completed, water operations are now in a more stable position from both an infrastructure and staffing perspective.
The long-term outlook for the Water Fund is positive. The State Water Resources Control Board has awarded approximately $8.5 million for the construction of a replacement well, which will serve as a permanent solution to the nitrate and TCP contamination issues associated with the Browning Road Well.
Funding Options and Grant Activity
To address long-term capital needs across both utility systems, staff continues to pursue a combination of grant funding and low-interest financing. The State Revolving Fund remains a preferred option as it minimizes impacts to utility rates while providing access to necessary capital.
Currently, the City is actively pursuing approximately $48.2 million in grant funding through the State Water Resources Control Board for critical water and wastewater infrastructure projects.
These applications reflect the City’s proactive approach to addressing regulatory requirements, protecting public health, and supporting future growth.
Detailed Budget Adjustments
General Fund Revenue Adjustments
Staff is recommending total General Fund revenue increases of $571,591, primarily driven by stronger economic activity and updated projections.
Taxes and Franchise Fees are projected to increase by $228,769, including increases to general sales tax, Measure M sales tax, and Measure O business tax revenues. These revised projections are based on updated analyses provided by the City’s sales tax consultant, Hinderliter, de Llamas and Associates, as well as year-to-date activity.
Permit and Service Charges are projected to increase by $147,119, largely attributable to accelerated residential development activity associated with Dr. Hair’s Tracts 7393 and 7394.
Grants and Intergovernmental Revenues are projected to increase by $159,613, primarily related to Fentanyl Task Force funding that offsets public safety overtime costs.
Other Revenues are projected to increase by $36,090, including community event contributions and POST-reimbursable training revenues.
Staffing and Operational Adjustments
Recruitment and retention efforts have continued to improve across multiple departments, resulting in greater staffing stability compared to prior years. These improvements reflect competitive compensation adjustments, organizational changes, and targeted recruitment strategies.
As a result of current vacancies and timing of hires, staff is recommending a net reduction in projected staffing costs of $56,830 in the General Fund and $286,196 across other funds.
Departmental Budget Adjustments
General Fund departmental increase requests total $301,381 and reflect a combination of underbudgeted items, vacancy-driven overtime, inflationary cost increases, and Councildirected initiatives.
City Clerk requests a net increase of $11,500, primarily related to prior election costs and expanded Laserfiche storage needs, partially offset by reductions to the filing project.
Human Resources requests an additional $1,000 to support the City’s internship program.
Finance requests a net increase of $2,229 to address vacancy-related overtime, City's Internship program, training, and tuition reimbursement.
Planning requests an additional $31,090 to support community events. These costs are fully offset by contributions and donations, resulting in no net impact to the General Fund.
Public Safety requests a net increase of $191,813, primarily driven by grant-offset overtime, training, equipment, vehicle repairs, and contractual services that were underbudgeted.
Animal Control requests an additional $10,150 to address overtime, contract services, and supply needs driven by vacancies.
Building Inspection reflects a net reduction of $97,000 due to the transition to an in-house building inspector, partially offset by support for the internship program.
Code Enforcement requests an additional $5,550 for vacancy-related overtime.
Grant Administration requests an additional $3,000 for professional services to support external grant application review.
Streets requests a net increase of $26,500 related to uniforms, contract services, operating supplies for traffic calming on Mast Avenue, and increased utility costs driven by PG&E rate increases.
Facilities Maintenance and Information Technology requests an additional $52,000 for necessary investments in facility upkeep, operations, and a new IT services contract to support citywide infrastructure needs.
Other Fund Adjustments
Lighting and Landscaping Maintenance District requests an additional $5,000 for overtime costs necessary to maintain service levels amid staffing constraints and increased maintenance demands.
Sewer Fund requests an additional $6,050 for operational needs including temporary labor, bank charges, safety equipment, and professional services.
Water Fund requests an additional $48,350 to support equipment rental, fuel, professional services, safety equipment, and water testing essential to maintaining system reliability and regulatory compliance.
Transit Fund requests an additional $4,150 for overtime, dues, and operating supplies.
FINANCIAL IMPACT:
The mid-year budget review has identified necessary adjustments across various funds to address unforeseen expenditures and strategic initiatives, ensuring the City of McFarland continues to meet its operational and service delivery objectives. The proposed adjustments reflect a comprehensive analysis aimed at maintaining fiscal stability and enhancing community services. The total proposed adjustments to the General Fund are $1,103,490 and $253,414 to Other Funds.
RECOMMENDATION:
Approval of the resolution for mid-year budget adjustments, as detailed in this report, is recommended to ensure the City of McFarland's financial stability and continued service excellence.
ATTACHMENTS:
1. Attachment A - FY25-26 Midyear Budget Adjustments
RESOLUTION NO. 2026-11
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MCFARLAND, CALIFORNIA, APPROVING MID-YEAR BUDGET ADJUSTMENTS FOR THE FISCAL YEAR 2025-2026 TOTALING $1,103,490 IN THE GENERAL FUND AND $253,414 IN OTHER FUNDS.
WHEREAS, the City of McFarland is committed to the effective and efficient management of its financial resources to ensure the delivery of essential services to the community; and WHEREAS, the City Finance Director has presented a mid-year budget review, identifying necessary adjustments to the General Fund and other funds to address operational needs, unforeseen expenditures, and strategic initiatives; and
WHEREAS, the proposed adjustments include an increase of $1,103,490 in the General Fund, reflecting updated revenue projections, departmental budget needs, and the city’s response to dynamic fiscal challenges; and
WHEREAS, the adjustments also include a total of $253,414 in enterprise and other funds, critical for addressing specific operational challenges and ensuring the continued provision of vital services; and
WHEREAS, these adjustments are in line with the city's commitment to fiscal responsibility, community welfare, and strategic long-term planning; and WHEREAS, the City Council recognizes the need for flexibility and responsiveness in budget management to address both expected and unexpected financial challenges; NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of McFarland that it hereby finds and determines as follows:
1. The mid-year budget adjustments for the Fiscal Year 2025-2026, attached hereto as Attachment "A", are hereby approved.
2. The Finance Director is authorized to make the necessary adjustments to the General Fund and other funds to reflect the approved changes.
3. he City Council reaffirms its commitment to fiscal stability, operational efficiency, and the provision of high-quality services to the residents of McFarland.
4. This resolution shall take effect immediately upon its passage and adoption.
PASSED AND ADOPTED at a regular meeting of the City Council of the City of McFarland on February 11, 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:
_____________________________
Nathan Hodges, City Attorney
Attachment A
City of McFarland
Fiscal Year 2025-2026 MidYear Budget Adjustments
Account Account Name Account Type Adjustment
01-100-40200-0000-1 Sales Tax & Bradley Burns Revenue (9,286.00) 01-100-49950-0000-1 Transfer In - Indirect Cost Allocation Revenue (94,656.88) 01-105-50100-0000-1 Salaries - Permanent Employees Expense 132.00 01-105-50300-0000-1 Payroll Taxes Expense (246.00)
01-105-50400-0000-1 Retirement (401K) Expense (3,515.10) 01-105-52000-0000-1 Conferences/Meetings/Travel Expense 500.00 01-105-57100-0000-1 Special Activities Expense 500.00
01-105-57200-0000-1 Supplies - Office Expense (1,000.00) 01-110-50100-0000-1 Salaries - Permanent Employees Expense 1,452.87 01-110-50300-0000-1 Payroll Taxes Expense 739.88
01-110-50350-0000-1 Stipends Expense 521.56
01-110-50400-0000-1 Retirement (401K) Expense (110.83)
01-110-50500-0000-1 Health Insurance Premiums Expense (412.20) 01-110-50550-0000-1 Dental/Vision Premiums Expense 74.03 01-110-50700-0000-1 Life Insurance Expense (1.85)
01-111-50100-0000-1 Salaries - Permanent Employees Expense 61.83 01-111-50300-0000-1 Payroll Taxes Expense 345.94
01-111-50350-0000-1 Stipends Expense 444.00
01-111-50400-0000-1 Retirement (401K) Expense (3.18)
01-111-50500-0000-1 Health Insurance Premiums Expense 183.79 01-111-50550-0000-1 Dental/Vision Premiums Expense 143.49 01-111-50700-0000-1 Life Insurance Expense (1.36)
01-111-52930-2602-1 Computer Hard/Software (CAP) - Laserfiche Expense 5,000.00 01-111-52950-0000-0 Equipment - Other (Capital) Expense (2,000.00) 01-111-53400-0000-1 Election Expense Expense 8,500.00
01-112-50100-0000-1 Salaries - Permanent Employees Expense (1,053.72) 01-112-50150-0000-1 Wages - Temporary Employees Expense 1,000.00 01-112-50300-0000-1 Payroll Taxes Expense 41.37
01-112-50400-0000-1 Retirement (401K) Expense (121.67)
01-112-50500-0000-1 Health Insurance Premiums Expense (979.75) 01-112-50550-0000-1 Dental/Vision Premiums Expense (6.14) 01-112-50700-0000-1 Life Insurance Expense (0.07)
01-113-50100-0000-1 Salaries - Permanent Employees Expense (8,944.65) 01-113-50300-0000-1 Payroll Taxes Expense (382.69)
01-113-50350-0000-1 Stipends Expense 2,538.47
01-113-50400-0000-1 Retirement (401K) Expense (926.09)
01-113-50700-0000-1 Life Insurance Expense (29.48)
01-115-50100-0000-1 Salaries - Permanent Employees Expense (7,854.57) 01-115-50150-0000-1 Wages - Temporary Employees Expense 500.00 01-115-50200-0000-1 Overtime Expense 1,000.00
01-115-50300-0000-1 Payroll Taxes Expense (447.23)
01-115-50350-0000-1 Stipends Expense 791.85
01-115-50400-0000-1 Retirement (401K) Expense (1,445.84)
Attachment A
City of McFarland
Fiscal Year 2025-2026 MidYear Budget Adjustments
Account Account Name Account Type Adjustment
01-115-50500-0000-1 Health Insurance Premiums Expense (2,068.65) 01-115-50550-0000-1 Dental/Vision Premiums Expense (337.82) 01-115-50700-0000-1 Life Insurance Expense (42.92)
01-115-52000-0000-1 Conferences/Meetings/Travel Expense 500.00 01-115-55150-0000-1 Tuition Reimbursement Expense 229.00 01-130-52700-0000-1 Fire Protection Expense 1,153,777.00 01-130-58900-0000-1 Debt Principal Redeemed Expense (1,153,777.00) 01-140-48300-2540-1 Contributions & Donations - Freedom Fest Revenue (28,979.07) 01-140-48300-2543-1 Contributions & Donations - HomeTown Heroes Revenue (2,110.88) 01-140-50100-0000-1 Salaries - Permanent Employees Expense 6,935.07 01-140-50300-0000-1 Payroll Taxes Expense 1,909.31
01-140-50350-0000-1 Stipends Expense 1,763.14
01-140-50400-0000-1 Retirement (401K) Expense (1,891.55) 01-140-50500-0000-1 Health Insurance Premiums Expense 2,599.87 01-140-50550-0000-1 Dental/Vision Premiums Expense 586.64 01-140-50700-0000-1 Life Insurance Expense (9.16)
01-140-53500-2540-1 Contributions & Donations Expense - Freedom Fest Expense 28,979.07 01-140-53500-2543-1 Cont.& Donations Expense - HomeTown Heroes Expense 2,110.88 01-140-59950-0000-1 Transfer Out - Indirect Cost Allocation Expense 6,819.92 01-145-50100-0000-1 Salaries - Permanent Employees Expense (3,375.01) 01-145-50300-0000-1 Payroll Taxes Expense (242.60)
01-145-50350-0000-1 Stipends Expense 203.06
01-145-50400-0000-1 Retirement (401K) Expense (499.21)
01-145-50500-0000-1 Health Insurance Premiums Expense (111.09) 01-145-50550-0000-1 Dental/Vision Premiums Expense (23.00) 01-145-50700-0000-1 Life Insurance Expense (12.36)
01-150-44000-2534-1 Other Agency Grants - Fentanyl Task Force Revenue (159,612.54) 01-150-48000-0000-1 POST Reimbursements Revenue (5,000.00) 01-150-49090-0000-1 Tranfer From COPS Grant Revenue (604,798.15) 01-150-49780-0000-1 Oper Transfer In-Community Facilities District Revenue (84,702.61) 01-150-49790-0000-1 Oper Transfer In-Measure M Revenue (19,483.00) 01-150-49795-0000-1 Oper Transfer In-Measure O Revenue (200,000.00) 01-150-50100-0000-1 Salaries - Permanent Employees Expense (129,950.99) 01-150-50200-0000-1 Overtime Expense 159,612.54
01-150-50300-0000-1 Payroll Taxes Expense 24,616.01
01-150-50350-0000-1 Stipends Expense 61,327.67
01-150-50400-0000-1 Retirement (401K) Expense (37,134.47) 01-150-50500-0000-1 Health Insurance Premiums Expense (98,189.83) 01-150-50550-0000-1 Dental/Vision Premiums Expense (3,564.73) 01-150-50700-0000-1 Life Insurance Expense (600.31)
01-150-51800-0000-1 Clothing Allowance Expense 1,000.00 01-150-52010-0000-1 Conference/Meeting/Travel POST Reimbursable Expense 5,000.00 01-150-54800-0000-1 Maintenance Agreements Expense 10,200.00
Attachment A
City of McFarland
Fiscal Year 2025-2026 MidYear Budget Adjustments
Account Account Name Account Type Adjustment
01-150-55150-0000-1 Tuition Reimbursement Expense (10,000.00) 01-150-55200-0000-1 Miscellaneous Expense 1,000.00
01-150-56600-0000-1 Repairs & Maintenance - Vehicle Expense 15,000.00 01-150-56800-0000-1 Safety Equipment Expense 10,000.00
01-150-59950-0000-1 Transfer Out - Indirect Cost Allocation Expense 63,947.75 01-155-50100-0000-1 Salaries - Permanent Employees Expense 15,607.52 01-155-50200-0000-1 Overtime Expense 4,650.00
01-155-50300-0000-1 Payroll Taxes Expense 2,653.05
01-155-50350-0000-1 Stipends Expense 1,442.74
01-155-50400-0000-1 Retirement (401K) Expense 79.76
01-155-50500-0000-1 Health Insurance Premiums Expense (10,698.18) 01-155-50550-0000-1 Dental/Vision Premiums Expense (565.64) 01-155-50700-0000-1 Life Insurance Expense (96.16)
01-155-51150-0000-1 Dog Clinic Expense 6,500.00
01-155-51160-8450-1 Spay and Neuter Fees Expense (6,500.00) 01-155-52200-0000-1 Contract Services Expense 3,000.00
01-155-57400-0000-1 Supplies - Operating Expense 2,500.00 01-155-59950-0000-1 Transfer Out - Indirect Cost Allocation Expense (10,088.20) 01-160-41500-0000-1 Building Permits Revenue (147,119.40) 01-160-50100-0000-1 Salaries - Permanent Employees Expense 48,801.58 01-160-50150-0000-1 Wages - Temporary Employees Expense 3,000.00 01-160-50300-0000-1 Payroll Taxes Expense 5,168.21
01-160-50350-0000-1 Stipends Expense 1,043.14
01-160-50400-0000-1 Retirement (401K) Expense 4,175.59
01-160-50500-0000-1 Health Insurance Premiums Expense 22,411.38 01-160-50550-0000-1 Dental/Vision Premiums Expense 1,533.04 01-160-50700-0000-1 Life Insurance Expense (22.57)
01-160-51400-0000-1 Builiding Plan Check/Inspection Expense (100,000.00) 01-160-59950-0000-1 Transfer Out - Indirect Cost Allocation Expense 1,389.87 01-165-50100-0000-1 Salaries - Permanent Employees Expense 39,979.91 01-165-50200-0000-1 Overtime Expense 5,550.00
01-165-50300-0000-1 Payroll Taxes Expense 5,061.43
01-165-50350-0000-1 Stipends Expense 1,368.77
01-165-50400-0000-1 Retirement (401K) Expense 1,515.95
01-165-50500-0000-1 Health Insurance Premiums Expense (1,249.03) 01-165-50550-0000-1 Dental/Vision Premiums Expense 958.17 01-165-50700-0000-1 Life Insurance Expense 78.11
01-165-59950-0000-1 Transfer Out - Indirect Cost Allocation Expense 11,472.90 01-175-50100-0000-1 Salaries - Permanent Employees Expense (3,149.45) 01-175-50300-0000-1 Payroll Taxes Expense 283.48
01-175-50350-0000-1 Stipends Expense 1,250.67
01-175-50400-0000-1 Retirement (401K) Expense (1,510.82) 01-175-50500-0000-1 Health Insurance Premiums Expense 177.48
Attachment A
City of McFarland
Fiscal Year 2025-2026 MidYear Budget Adjustments
Account Account Name Account Type Adjustment
01-175-50550-0000-1 Dental/Vision Premiums Expense (756.90) 01-175-50700-0000-1 Life Insurance Expense (149.83)
01-175-56000-0000-1 Professional Services Expense 3,000.00 01-180-50100-0000-1 Salaries - Permanent Employees Expense 6,109.25 01-180-50300-0000-1 Payroll Taxes Expense 3,100.97
01-180-50350-0000-1 Stipends Expense 152.35
01-180-50400-0000-1 Retirement (401K) Expense (4,184.37) 01-180-50500-0000-1 Health Insurance Premiums Expense (28,933.53) 01-180-50550-0000-1 Dental/Vision Premiums Expense (1,335.02) 01-180-50700-0000-1 Life Insurance Expense (711.22)
01-180-51800-0000-1 Clothing Allowance Expense 1,000.00 01-180-52200-0000-1 Contract Services Expense 2,500.00
01-180-57400-0000-1 Supplies - Operating Expense 20,500.00 01-180-58100-0000-1 Street Lighting Expense 2,500.00
01-180-59950-0000-1 Transfer Out - Indirect Cost Allocation Expense 11,703.45 01-185-59950-0000-1 Transfer Out - Indirect Cost Allocation Expense (5,842.86) 01-190-50100-0000-1 Salaries - Permanent Employees Expense 23,774.15 01-190-50300-0000-1 Payroll Taxes Expense 2,546.13
01-190-50400-0000-1 Retirement (401K) Expense (1,026.78) 01-190-50500-0000-1 Health Insurance Premiums Expense (1,391.96) 01-190-50550-0000-1 Dental/Vision Premiums Expense 292.92 01-190-50700-0000-1 Life Insurance Expense 9.95
01-190-52200-0000-1 Contract Services Expense 2,000.00
01-310-52200-0000-1 Contract Services Expense 50,000.00 02-100-40230-0000-1 Sales Tax - Measure M Revenue (19,483.00) 02-100-59010-0000-1 Transfer To General Fund Expense 19,483.00 02-100-59950-0000-1 Transfer Out - Indirect Cost Allocation Expense (1,613.85) 03-100-40235-0000-1 Business Tax - Measure O Revenue (200,000.00) 03-100-59010-0000-1 Transfer To General Fund Expense 200,000.00 25-000-59950-0000-1 Transfer Out - Indirect Cost Allocation Expense (32.13) Total General Fund Adjustments (1,103,490)
15-170-41450-0000-1 Government Impact Fees Revenue (15,753.85) 15-170-41460-0000-1 Fire Impact Fees Revenue (2,326.45) 15-170-41470-0000-1 Police Impact Fees Revenue (8,024.70) 15-170-41480-0000-1 Park Impact Fees Revenue (17,207.45) 15-170-41490-0000-1 Traffic Impact Fees Revenue (41,975.00) 15-170-42320-0000-1 Storm Drain Fee Revenue (11,771.40) 20-200-50100-0000-1 Salaries/Permanent Employees Expense 8,942.35 20-200-50200-0000-1 Overtime Expense 5,000.00
20-200-50300-0000-1 Payroll Taxes Expense 1,306.72
20-200-50400-0000-1 Retirement Expense (53.35)
20-200-50500-0000-1 Health Insurance Premiums Expense (4,326.63)
Attachment A
City of McFarland
Fiscal Year 2025-2026 MidYear Budget Adjustments
Account Account Name Account Type Adjustment
20-200-50550-0000-1 Dental/Vision Premiums Expense 151.90 20-200-50700-0000-1 Life Insurance Expense (226.60)
20-200-52200-0000-1 Contract Services Expense (10,000.00) 20-200-56000-0000-1 Professional Services - Other Expense 10,000.00 22-150-59010-0000-1 Transfer To General Fund Expense 604,798.15 20-200-59950-0000-1 Transfer Out - Indirect Cost Allocation Expense 2,887.57 24-210-40140-0000-1 CFD 2017-1 Police Services 20413 Revenue (46,150.69) 24-210-40141-0000-1 CFD 2017-2 Landscape & Street Services 20414 Revenue (28,950.93) 24-210-40142-0000-1 CFD 2019-1 Fire Services 20415 Revenue (9,600.99) 24-210-59010-0000-1 Transfer To General Fund Expense 84,702.61 24-210-59950-0000-1 Transfer Out - Indirect Cost Allocation Expense 178.91 30-500-42300-0000-1 Connection Fees Revenue (12,066.95) 30-500-50100-0000-1 Salaries - Permanent Employees Expense (51,880.00) 30-500-50150-0000-1 Wages - Temporary Employees Expense 3,500.00 30-500-50300-0000-1 Payroll Taxes Expense (342.47)
30-500-50350-0000-1 Stipends Expense 5,486.66
30-500-50400-0000-1 Retirement (401K) Expense (10,660.44) 30-500-50500-0000-1 Health Insurance Premiums Expense (17,015.40) 30-500-50550-0000-1 Dental/Vision Premiums Expense 6.13 30-500-50700-0000-1 Life Insurance Expense (130.56)
30-500-51200-0000-1 Bank Charges Expense 250.00
30-500-56000-0000-1 Professional Services - Other Expense 8,000.00 30-500-56410-0000-1 Repairs & Maintenance Equipment Expense (8,000.00) 30-500-56800-0000-1 Safety Equipment Expense 300.00
30-500-58200-0000-1 Water/Soil/Other Analysis Expense 2,000.00 30-500-59950-0000-1 Transfer Out - Indirect Cost Allocation Expense 6,611.67 31-505-50100-0000-1 Salaries - Permanent Employees Expense (10,853.09) 31-505-50300-0000-1 Payroll Taxes Expense (343.39)
31-505-50350-0000-1 Stipends Expense 800.62
31-505-50400-0000-1 Retirement (401K) Expense (3,074.42) 31-505-50500-0000-1 Health Insurance Premiums Expense (2,065.47) 31-505-50550-0000-1 Dental/Vision Premiums Expense 351.23 31-505-50700-0000-1 Life Insurance Expense 12.95
31-505-59950-0000-1 Transfer Out - Indirect Cost Allocation Expense 3,843.32 32-510-42300-0000-1 Connection Fees Revenue (33,013.05) 32-510-50100-0000-1 Salaries - Permanent Employees Expense (118,418.93) 32-510-50300-0000-1 Payroll Taxes Expense (5,335.89)
32-510-50350-0000-1 Stipends Expense 6,079.04
32-510-50400-0000-1 Retirement (401K) Expense (17,556.52) 32-510-50500-0000-1 Health Insurance Premiums Expense (21,273.58) 32-510-50550-0000-1 Dental/Vision Premiums Expense (1,539.98) 32-510-50700-0000-1 Life Insurance Expense (309.16)
32-510-53800-0000-1 Equipment Rental Expense 5,000.00
Attachment A
City of McFarland
Fiscal Year 2025-2026 MidYear Budget Adjustments
Account Account Name Account Type Adjustment
32-510-54000-0000-1 Fuel Expense 2,500.00
32-510-56000-0000-1 Professional Services - Other Expense 15,000.00 32-510-56800-0000-1 Safety Equipment Expense 850.00
32-510-58200-0000-1 Water/Soil/Other Analysis Expense 25,000.00 32-510-59950-0000-1 Transfer Out - Indirect Cost Allocation Expense 4,720.28 34-520-50100-0000-1 Salaries - Permanent Employees Expense (20,698.40) 34-520-50200-0000-1 Overtime Expense 3,300.00
34-520-50300-0000-1 Payroll Taxes Expense (1,070.46)
34-520-50350-0000-1 Stipends Expense 507.66
34-520-50400-0000-1 Retirement Expense (2,809.94)
34-520-50500-0000-1 Health Insurance Premiums Expense (20,916.04) 34-520-50550-0000-1 Dental/Vision Premiums Expense (2,414.40) 34-520-50700-0000-1 Life Insurance Expense (25.91)
34-520-53200-0000-1 Dues & Subscriptions Expense 500.00 34-520-57400-0000-1 Supplies - Operating Expense 350.00 34-520-59950-0000-1 Transfer Out - Indirect Cost Allocation Expense (2,133.02) 54-980-59950-0000-1 Transfer Out - Indirect Cost Allocation Expense 791.28 Total Adjustments to Other Funds 253,414
City of McFarland
City Council Meeting
STAFF REPORT
Agenda Item No. 12.
Section: ADMINISTRATIVE
AGENDA
Meeting Date: February 11,
2026
TO: Honorable Mayor and Council Members
FROM: Diego Viramontes, City Manager
Megan Snyder, Community Development Director
SUBJECT: ANNEXATION NO. 3 INTO COMMUNITY FACILITIES DISTRICT NO. 2019-1 (FIRE PROTECTION SERVICES) AND ANNEXATION NO. 4 INTO
COMMUNITY FACILITIES DISTRICT NO. 2017-1 (POLICE SERVICES) AND COMMUNITY FACILITIES DISTRICT NO. 2017-2 (LANDSCAPING AND
STREET MAINTENANCE)
SUMMARY:
In 1978 Californians enacted Proposition 13, which limited many local public agencies’ ability to finance new projects. In 1982, the passage of the Mello-Roos Community Facilities District Act (CFD) authorized local governments to create CFDs for the purpose of collecting specialpurpose taxes and selling tax-exempt bonds to fund public improvements and services.
A CFD can be used as a mechanism to finance ongoing maintenance obligations and public safety services. In recent years, public agencies are increasingly opting to use CFDs to finance the maintenance of streets, public landscape areas, and to maintain service levels for police services. CFDs used in this fashion are often referred to as a “Maintenance CFD” and they are more cost-effective to administer than LLMDs. The City of McFarland formed CFD 2017-1 (Police Services) and CFD 2017-2 (Landscaping and Street Maintenance) in 2017 as well as CFD 2019-1 (Fire Protection Services) in 2019.
Staff has determined that it is necessary and desirable to annex property into the Community Facilities Districts (CFDs) pursuant to the terms and provisions of the Mello-Roos Community Facilities Act of 1982 (the “Act”) for the purpose of financing police services, street maintenance, and landscaping for Tract 7394 (the “Project”) which will develop into single family residential properties. The annexation of the Project into the CFDs is necessary for the City to meet the increased demands placed upon the City as a result of new developments.
The Act authorizes the City Council to establish annex property in to the CFDs and levy special taxes within the CFDs.
In 2017, Willdan Financial Services completed a comprehensive special tax analysis that took into account the types of properties proposed for inclusion in the CFDs currently, and in the future through annexations, and the City’s maintenance budgets to arrive at the proposed levels of special tax amounts on the various land uses. Data was gathered directly from the City, County and other sources to identify the level to which properties can be fairly and equitably taxed. The analysis was used as the foundation for the development of the special tax methodology and, ultimately, the setting of the Rate and Method of Apportionment (RMA).
The Resolution of Intention is the first step in the process of annexing new developments into the CFDs. This will be the fourth annexation into CFD 2017-1 and CFD 2017-2 and the third annexation into CFD 2019-1. The resolution also establishes March 13, 2026, as the public hearing date for the final consideration of the annexation of the properties into the CFDs.
Once the annexation is complete, the property owner(s) of the Projects will be required to pay annual special taxes for the CFDs, as itemized on their property tax bill in accordance with the rate set forth in the RMA.
FINANCIAL IMPACT:
Approval of the proposed annexations will result in no direct fiscal impact to the City’s General Fund. Ongoing police, fire protection, landscaping, and street maintenance services for Tract 7394 will be fully funded through annual special taxes levied within the applicable Community Facilities Districts. These revenues are intended to offset increased service demands generated by the new development and ensure service levels are maintained without burdening existing residents or City resources.
RECOMMENDATION:
It is recommended that the City Council adopt:
1. RESOLUTION 2026-13 RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MCFARLAND DECLARING ITS INTENTION TO ANNEX TERRITORY (TRACT 7394) TO COMMUNITY FACILITIES DISTRICT NO. 2019-1 (FIRE PROTECTION
SERVICES), ESTABLISHING A DATE FOR THE PUBLIC HEARING, AND AUTHORIZING THE LEVY OF SPECIAL TAXES THEREIN FOR ANNEXATION NO. 3 and
2. RESOLUTION 2026-14 RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MCFARLAND DECLARING ITS INTENTION TO ANNEX TERRITORY (TRACT 7394) TO COMMUNITY FACILITIES DISTRICT NO. 2017-1 (POLICE SERVICES),
ESTABLISHING A DATE FOR THE PUBLIC HEARING, AND AUTHORIZING THE LEVY OF SPECIAL TAXES THEREIN FOR ANNEXATION NO. 4
and
3. RESOLUTION 2026-12 RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MCFARLAND DECLARING ITS INTENTION TO ANNEX TERRITORY (TRACT 7394) TO COMMUNITY FACILITIES DISTRICT NO. 2017-2 (LANDSCAPING AND STREET
MAINTENANCE), ESTABLISHING A DATE FOR THE PUBLIC HEARING, AND AUTHORIZING THE LEVY OF SPECIAL TAXES THEREIN FOR ANNEXATION NO. 4 The recommended actions will declare the City Council’s intent to annex property into the CFDs pursuant to the terms and provisions of the “Mello-Roos Community Facilities Act of 1982”, being Chapter 2.5, Part 1, Division 2, Title 5 of the Government Code of the State of California (the “Act”), as amended, for the purpose of financing the maintenance of streets, public landscape areas, and to maintain service levels for police services.
ATTACHMENTS:
None
RESOLUTION NO. 2026-12
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MCFARLAND DECLARING ITS INTENTION TO ANNEX TERRITORY (TRACT 7394) TO COMMUNITY FACILITIES DISTRICT NO. 2017-2 (LANDSCAPING AND STREET MAINTENANCE), ESTABLISHING A
DATE FOR THE PUBLIC HEARING, AND AUTHORIZING THE LEVY OF SPECIAL TAXES THEREIN FOR ANNEXATION NO. 4
WHEREAS, The City Council (“Council”) of the City of McFarland, California, (“City”) has conducted proceedings to establish Community Facilities District No. 2017-2 (Landscaping and Street Maintenance) (the “CFD”) pursuant to the Mello-Roos Community Facilities Act of 1982, as amended (the “Act”), Chapter 2.5 of Part 1 of Division 2 of Title 5, commencing at Section 53311, of the California Government Code.
WHEREAS, Under the Act, this Council, as the legislative body for the CFD, is empowered with the authority to annex territory to the CFD, and now desires to undertake proceedings to annex territory to the CFD.
NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of McFarland that it hereby finds and determines as follows:
1. This Council hereby finds and determines that public convenience and necessity require that territory be added to the CFD.
2. The name of the existing CFD is “Community Facilities District No. 2017-2 (Landscaping and Street Maintenance)”.
3. The territory included in the existing CFD is as shown on the map thereof filed in Book 1 of Maps of Assessment and Community Facilities Districts at Page 146 in the office of the County Recorder, County of Kern, State of California, to which map reference is hereby made, as well as the maps for Annexation 1, 2, and 3 filed in Book 1 of Maps of Assessment and Community Facilities Districts at Page 154, 169, and 178.The territory now proposed to be annexed to the CFD is as shown on the Annexation Map No. 4 to the CFD, on file with the City Clerk, a copy of which is attached hereto as Exhibit “A” and made a part hereof, the boundaries of which territory are hereby preliminarily approved. The City Clerk is hereby directed to cause the recordation of said Annexation Map No. 4 to the CFD, showing the territory to be annexed, in the Office of the County Recorder of the County of Kern within fifteen days of the date of adoption of this resolution.
4. The types of public services financed by the CFD and pursuant to the Act consist of those services (the “Services”) described in Exhibit A to Resolution No. 2017-039 adopted by the Council on the 27th day of June, 2017 (the “Resolution of Formation”). It is presently intended that the Services will be shared, without preference or priority, by the existing territory in the CFD and the territory proposed to be annexed to the CFD.
5. Except to the extent that funds are otherwise available to the CFD to pay for the Services, a special tax sufficient to pay the costs thereof is intended to be levied annually within the CFD, and collected in the same manner as ordinary ad valorem property taxes. The proposed rate and method of apportionment of the special tax among the parcels of real property within the CFD,
as now in existence and following the annexation proposed herein, and in sufficient detail to allow each landowner within the territory proposed to be annexed to the CFD to estimate the maximum amount such owner will have to pay, is described in Exhibit B, which is hereby incorporated by this reference.
6. Notice is given that on March 13, 2026, at 6:00 p.m., in the regular meeting place of this Council, being the City Council Chambers, located at 103 West Sherwood Ave, McFarland, California, the Council, as legislative body for the CFD, will conduct a public hearing on the annexation of territory to the CFD and consider and finally determine whether the public interest, convenience and necessity require said annexation of territory to the CFD and the levy of said special tax therein.
7. The City Clerk is hereby directed to cause notice of said public hearing to be given by publication one time in a newspaper of general circulation in the area of the CFD. The publication of said notice shall be completed at least seven days before the date herein set for said hearing. Said notice shall be substantially in the form specified in Section 53339.4 of the Act. The City Clerk shall also cause a copy of the Resolution of Annexation, or a notice thereof, to be mailed to each landowner (and to each registered voter, if any) within the territory proposed to be annexed, which resolution or notice shall be mailed at least fifteen days before the date of said hearing.
PASSED AND ADOPTED at a regular meeting of the City Council of the City of McFarland on February 11, 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:
_____________________________
Nathan Hodges, City Attorney
RESOLUTION 2026-12
EXHIBIT A
City of McFarland Community Facilities District No. 2017-2 (Landscaping and Street Maintenance)
Boundary Map-Annexation No. 4
RESOLUTION 2026-12
EXHIBIT B
City of McFarland
Community Facilities District No. 2017-2
(Landscaping and Street Maintenance)
Rate and Method of Apportionment
A Special Tax of City of McFarland Community Facilities District No. 2017-2 (Landscaping and Street Maintenance) (“CFD”) shall be levied on all Assessor's Parcels within the CFD and collected each Fiscal Year commencing in Fiscal Year 2017-18 in an amount determined by the Special Tax Administrator through the application of the rate and method of apportionment of the Special Tax set forth below. All of the real property in the CFD, unless exempted by law or by the provisions hereof, shall be taxed for the purposes, to the extent and in the manner herein provided.
A. DEFINITIONS
The terms hereinafter set forth have the following meanings:
“Act” means the Mello-Roos Community Facilities Act of 1982, being Chapter 2.5, Part 1, Division 2 of Title 5 of the Government Code of the State of California, as amended. “Administrative Expenses” means the following actual or reasonably estimated costs incurred by the City as administrator of the CFD, provided that such costs are directly related to administration of the CFD: costs to determine, levy and collect the Special Taxes, including an allocable share of the salaries and benefits of City employees, the fees of consultants, and legal counsel; the costs of collecting installments of the Special Taxes upon the general tax rolls, including any charges levied by County departments; and the preparation of required reports and any other costs required to administer the CFD in accordance with the Act, as determined by the City. “Annual Escalation Factor” means the greater of (i) two percent (2%) or (ii) the annual percentage increase in the Consumer Price Index for All Urban Consumers for the Los Angeles-Riverside-Orange County, CA area as determined by the Bureau of Labor Statistics for the twelve months ending the previous December. “Assessor's Parcel” means a parcel of land shown on an Assessor's Parcel Map with a parcel number assigned by the Assessor of the County that corresponds to a number shown on the County Assessor’s roll.
“Assessor's Parcel Map” means an official map of the Assessor of the County designating parcels by Assessor's Parcel number.
“Attached Residential” means an Assessor’s Parcel within the CFD for which a Building Permit has been issued for purposes of constructing a residential structure or structures sharing common walls consisting of two or more Dwelling Units, including, but not limited to duplexes, triplexes, and apartment units, as of April 1st preceding the Fiscal Year in which the Special Tax is being levied.
“Base Year” means Fiscal Year ending June 30, 2018.
"Building Floor Area" means the sum of the gross horizontal areas of several floors of the building, excluding areas used for accessory garage purposes, and such basement and cellar areas as are devoted exclusively to uses accessory to the operations of the building. All horizontal dimensions shall be taken from the exterior faces of walls including walls or other enclosures or enclosed porches, as obtained from the applicable Building Permit.
“Building Permit” means a permit issued for new construction of a residential or nonresidential structure or parking lot. For purposes of this definition, except for Building Permits issued for Parking Property, “Building Permit” shall not include permits issued solely for grading, utility improvements, or other such improvements that are constructed and installed and are not intended for human occupancy. “CFD” means City of McFarland Community Facilities District No. 2017-2 (Landscaping and Street Maintenance).
“City” means the City of McFarland.
“City Clerk” means the City Clerk for the City or his or her designee. “City Engineer” means the City Engineer for the City or his or her designee. “Commercial Property” means an Assessor's Parcel of Developed Property for which a building permit(s) has been issued for purposes of constructing non-residential property for any non-residential use located in a commercial zoning district and all other property considered commercial, including hotels, motels, and private schools, as coded by the County’s assessor or as determined by the City, as of April 1st preceding the Fiscal Year in which the Special Tax is being levied.
“Council” means the City Council of the City, acting as the legislative body of the CFD. “County” means the County of Kern, California.
“Detached Residential” means an Assessors’ Parcel within the CFD for which a Building Permit has been issued for purposes of constructing a residential structure consisting of one single-family detached Dwelling Unit, including Mobile Homes, as of April 1st preceding the Fiscal Year in which the Special Tax is being levied.
“Developed Property” means an Assessor’s Parcel within the CFD for which a Building Permit was issued on or prior to April 1st preceding the Fiscal Year in which the Special Tax is being levied, based on the number of Dwelling Units or the amount of Office, Commercial, or Industrial/Agricultural Building Floor Area in each Building Permit for that Assessor’s Parcel.
“Dwelling Unit” means each separate residential unit that comprises an independent facility capable of conveyance or rental separate from adjacent residential units, in which a person or persons may live, which comprises an independent facility and is not considered to be for non-residential use only, and as defined in the City of McFarland's Municipal Code.
“Exempt Property” means for each Fiscal Year, an Assessor's Parcel within the CFD not subject to the Special Tax. Exempt Property includes: (i) Public Property, (ii) Property Owner Association Property, (iii) Assessor’s Parcels with public or utility easements making impractical their utilization for other than the purposes set forth in the easement such as railroad parcels, roads and landscape lots, (iv) Undeveloped Property and (v) property reasonably designated by the City or Special Tax Administrator as Exempt Property due to deed restrictions, conservation easement, or similar factors that may make development of such property impractical for human occupancy. “Final Map” means an Assessor’s Parcel Map, a Final Subdivision Map, parcel map, condominium plan, or any other map functionally considered to be an equivalent development map that has been recorded in the Office of the County Recorder. “Fiscal Year” means the period starting July 1 and ending on the following June 30. “Industrial/Business Park/Agricultural Processing Property” means an Assessor's Parcel of Developed Property for which a building permit(s) has been issued for purposes of constructing non-residential property for any allowable use in an industrial or agricultural zoning district, which is not an office or financial institution, and all other property considered industrial or agricultural as coded by the County’s assessor or as determined by the City, as of April 1st preceding the Fiscal Year in which the Special Tax is being levied.
“Landscaping Maintenance” means the labor, material, administration, personnel, equipment and utilities (i.e., water and power) necessary to maintain landscaping improvements within the CFD, including trees, turf, ground cover, shrubs, weed removal, irrigation systems, sidewalk, drainage facilities, lighting, signs, monuments, graffiti removal, walkways, and associated appurtenant facilities located within, or associated with, the CFD and reasonable costs of providing park maintenance, including but not limited to (i) the costs of contracting for park maintenance services, including trees, plant material, restrooms, irrigation systems, sidewalks, drainage facilities, weed control, lighting, and parking lot maintenance, (ii) the salaries and benefits of City staff, including maintenance staff, that directly provide park maintenance services, (iii) the expense related to equipment, apparatus, and supplies related to these services and authorized
by the Act, (iv) utility costs such as water, sewer, lighting and power and (v) City overhead costs associated with providing such services within and/or for the CFD.. “Landscaping Maintenance Requirement” means, for any Fiscal Year in which Special Taxes are levied, the amount equal to the budgeted costs for Landscaping Maintenance applicable to the CFD for such Fiscal Year.
“Land Use Class” means any of the classes listed in Table 1 and defined herein. “Lot” means an individual legal lot created by a Final Map for which a Building Permit could or has been issued.
"Lot Area" means the gross horizontal area of the Lot or Assessor’s Parcel. “Maximum Special Tax” means the maximum Special Tax, determined in accordance with Section C below, that can be levied by the CFD in any Fiscal Year on any Assessor’s Parcel.
“Mixed-Use Property” means an Assessor’s Parcel of Developed Property containing or planned for containing a structure or structures that consists of one or more Dwelling Units, but also has dedicated space for Non-Residential use. "Mobile Home" means a vehicle designed and equipped for human habitation as defined by the California Health & Safety Code § 18008.
“Non-Residential” means an Assessors’ Parcel of Taxable Property within the CFD for which a Building Permit has been issued for a non-residential use, including Office Property, Commercial Property, and Industrial/Business Park/Agricultural Processing Property.
“Office Property” means an Assessor's Parcel of Developed Property for which a building permit(s) has been issued for purposes of constructing non-residential property for any non-residential use located in an industrial, office, or commercial zoning district and all other property considered office property, including hospitals and convalescent homes, savings and loans property, medical and dental property, and other office buildings, as determined by the City, as of April 1st preceding the Fiscal Year in which the Special Tax is being levied.
“Park” means a public park, open space, trail, dog park dedicated to and/or managed by the City of McFarland.
“Parking Property” means an Assessor’s Parcel of Taxable Property within the CFD whose use is totally for parking of vehicles.
“Property Owner Association Property” means for each Fiscal Year any property within the CFD that is owned by, or irrevocably dedicated as indicated in an instrument
recorded with the County Recorder, to a property owner association, including any master or sub-association, which consists of property owned in common by owners of surrounding properties and it is intended for use for community purposes. “Proportionately” means, for Taxable Property, that the ratio of the actual Special Tax levied per Assessor's Parcel of Taxable Property to the Maximum Special Tax per Assessor's Parcel of Taxable Property is equal for all Assessor’s Parcels of Taxable Property.
“Public Property” means for each Fiscal Year any property within the CFD that is, or is expected to be, used for rights-of-way, parks, public schools or any other public purpose determined by the Special Tax Administrator or is owned by or irrevocably offered for dedication to the federal government, the State, the County, the City or any other public agency.
“Reserve Fund” means a fund that shall be created and maintained for the CFD for each Fiscal Year to provide necessary cash flow to cover maintenance and operational cost overruns, and delinquencies in the payment of Special Taxes. “Special Tax” means the Special Tax to be levied in each Fiscal Year on each Assessor's Parcel of Taxable Property to fund the Special Tax Requirement, and shall include Special Taxes levied or to be levied under Sections C and D, below. “Special Tax Administrator” means an official of the City, or designee thereof, responsible for determining the Special Tax Requirement and providing for the levy and collection of the Special Taxes.
“Special Tax Requirement” means that amount required in any Fiscal Year for the CFD to pay for: (i) the Landscaping Maintenance Requirement, (ii) Street Maintenance Requirement, (iii) Administrative Expenses of the CFD, and (iv) and any amounts required to establish or replenish a reserve fund for that Fiscal Year; less any surplus of funds available from the previous Fiscal Year’s Special Tax levy. “State” means the State of California.
“Street Maintenance” means the labor, material, administration, personnel, equipment and utilities necessary to maintain streets, streetlights and associated appurtenant facilities within, and associated with, the CFD, including City overhead costs associated with providing such services within and/or for the CFD. “Street Maintenance Requirement” means, for any Fiscal Year in which Special Taxes are levied, the amount equal to the budgeted costs for Street Maintenance applicable to the CFD for such Fiscal Year.
“Taxable Property” means all Assessor's Parcels of Developed Property within the CFD that are not Exempt from the Special Tax pursuant to law or as defined herein.
“Undeveloped Property” means, for each Fiscal Year, an Assessor’s Parcel within the CFD for which a Building Permit has not been issued on or prior to April 1st preceding the Fiscal Year in which the Special Tax is being levied and is not classified as Property Owner Association Property or Public Property, including an Assessor’s Parcel that is designated as a remainder parcel by any final documents and/or maps available to the Special Tax Administrator.
B. ASSIGNMENT TO LAND USE CATEGORIES
For each Fiscal Year, commencing with Fiscal Year 2017-18, using the definitions above, each Assessor’s Parcel within the CFD shall be classified as Taxable Property or Exempt Property. In addition, each Fiscal Year, beginning with Fiscal Year 2017-18, Taxable Property shall be further classified as Attached Residential, Detached Residential, MixedUse Property, Office Property, Commercial Property, Industrial/Business Park/Agricultural Processing Property, or Parking Property.
C. MAXIMUM SPECIAL TAX RATE
1. Developed Property
Table 1
Maximum Special Tax for Developed Property
Community Facilities District No. 2017-2 (Landscaping and Street Maintenance) Fiscal Year 2017-18
.
Land Use
Class Description Maximum Special Tax
1 Detached Residential $276.00 per Dwelling Unit
2 Attached Residential $207.00 per Dwelling Unit
3 Mixed-Use Property Sum of Maximum Special Tax for each applicable Land Use Class
4 Office $0.16 per square foot of Building Floor Area
5 Commercial $0.11 per square foot of Building Floor Area 6 Industrial/Business
Park/Agricultural
Processing
$0.07 per square foot of Building Floor Area
7 Parking Property $0.04 per square foot of Lot Area
For each Fiscal Year following the Base Year, the Maximum Special Tax rates in Table 1 shall be increased by the Annual Escalation Factor. A different Maximum Special Tax may be added to the CFD as a result of future annexations or if future annexations involve a new Land Use Class.
2. Exempt Property
No Special Tax shall be levied on Exempt Property as defined in Section A.
For each Fiscal Year, if the use or ownership of an Assessor's Parcel of Exempt Property changes so that such Assessor's Parcel is no longer classified as one of the uses set forth in Section A, therefore making such Assessor's Parcel no longer eligible to be classified as Exempt Property, such Assessor's Parcel shall be deemed to be Taxable Property and shall be taxed pursuant to the provisions of Section C.1.
D. METHOD OF APPORTIONMENT OF THE SPECIAL TAX
Commencing with Fiscal Year 2017-18, and for each subsequent Fiscal Year, the Special Tax Administrator shall calculate the Special Tax Requirement based on the definitions in Section A and levy the Special Tax as follows until the amount of the Special Tax levied equals the Special Tax Requirement:
The Special Tax shall be Proportionately levied each Fiscal Year on each Assessor’s Parcel of Developed Property up to 100% of the applicable Maximum Special Tax. The applicable Maximum Special Tax shall be based on the Developed Property’s classification as Detached Residential, Attached Residential, Mixed-Use Property, Office, Commercial, Industrial/Business Park/Agricultural Processing Property, or Parking Property.
E. APPEALS
Any landowner who pays the Special Tax and believes that the amount of the Special Tax levied on their Assessor’s Parcel is in error shall first consult with the Special Tax Administrator regarding such error. If following such consultation, the Special Tax Administrator determines that an error has occurred, the Special Tax Administrator may amend the amount of the Special Tax levied on such Assessor’s Parcel. If following such consultation and action, if any, the landowner believes such error still exists, such person may file a written notice with the City Clerk of the City appealing the amount of the Special Tax levied on such Assessor’s Parcel. Upon the receipt of any such written notice, the City Clerk shall forward a copy of such notice to the City Engineer, who shall either
(1) refer the matter to the City’s existing hearing board for administrative appeals; or (2) establish as part of the proceedings and administration of the CFD, a special threemember Review/Appeal Committee. The Review/Appeal Committee may establish such procedures, as it deems necessary to undertake the review of any such appeal. The hearing board or Review/Appeal Committee shall interpret this Rate and Method of Apportionment and make determinations relative to the annual administration of the Special Tax and any landowner appeals, as herein specified. The decision of the hearing board or Review/Appeal Committee shall be final and binding as to all persons.
F. MANNER OF COLLECTION
Special Taxes levied pursuant to Section D above shall be collected in the same manner and at the same time as ordinary ad valorem property taxes, provided however that (i) the CFD may directly bill the Special Tax, and (ii) the CFD may collect Special Taxes at a different time or in a different manner if necessary to meet the financial obligations of the CFD or as otherwise determined appropriate by the City Council.
G. TERM OF SPECIAL TAX
Taxable Property in the CFD shall remain subject to the Special Tax in perpetuity or until the City Council takes appropriate actions to terminate the Special Tax pursuant to the Act.
RESOLUTION NO. 2026-13
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MCFARLAND DECLARING ITS INTENTION TO ANNEX TERRITORY (TRACT 7394) TO COMMUNITY FACILITIES DISTRICT NO. 2019-1 (FIRE PROTECTION SERVICES), ESTABLISHING A DATE FOR
THE PUBLIC HEARING, AND AUTHORIZING THE LEVY OF SPECIAL TAXES THEREIN FOR ANNEXATION NO. 3
WHEREAS, The City Council (“Council”) of the City of McFarland, California, (“City”) has conducted proceedings to establish Community Facilities District No. 2019-1 (Fire Protection Services) (the “CFD”) pursuant to the Mello-Roos Community Facilities Act of 1982, as amended (the “Act”), Chapter 2.5 of Part 1 of Division 2 of Title 5, commencing at Section 53311, of the California Government Code.
WHEREAS, Under the Act, this Council, as the legislative body for the CFD, is empowered with the authority to annex territory to the CFD and now desires to undertake proceedings to annex territory to the CFD.
NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of McFarland that it hereby finds and determines as follows:
1. This Council hereby finds and determines that public convenience and necessity require that territory be added to the CFD.
2. The name of the existing CFD is “Community Facilities District No. 2019-1 (Fire Protection Services)”.
3. The territory included in the existing CFD is as shown on the map thereof filed in Book 1 of Maps of Assessment and Community Facilities Districts at Page 151 in the office of the County Recorder, County of Kern, State of California, to which map reference is hereby made, as well as a map for Annexation 1 and 2 filed in Book 1 of Maps of Assessment and Community Facilities District at Page 170 and 179. The territory now proposed to be annexed to the CFD is as shown on the Annexation Map No. 3 to the CFD, on file with the City Clerk, a copy of which is attached hereto as Exhibit “A” and made a part hereof, the boundaries of which territory are hereby preliminarily approved. The City Clerk is hereby directed to cause the recordation of said Annexation Map No. 3 to the CFD, showing the territory to be annexed, in the Office of the County Recorder of the County of Kern within fifteen days of the date of adoption of this resolution.
4. The types of public services financed by the CFD and pursuant to the Act consist of those services (the “Services”) described in Exhibit A to Resolution No. 2019-038 adopted by the Council on the 14th day of November, 2019 (the “Resolution of Formation”). It is presently intended that the Services will be shared, without preference or priority, by the existing territory in the CFD and the territory proposed to be annexed to the CFD.
5. Except to the extent that funds are otherwise available to the CFD to pay for the Services, a special tax sufficient to pay the costs thereof is intended to be levied annually within the CFD, and collected in the same manner as ordinary ad valorem property taxes. The proposed rate and method of apportionment of the special tax among the parcels of real property within the CFD,
as now in existence and following the annexation proposed herein, and in sufficient detail to allow each landowner within the territory proposed to be annexed to the CFD to estimate the maximum amount such owner will have to pay, is described in Exhibit B, which is hereby incorporated by this reference.
6. Notice is given that on March 13, 2026, at 6:00 p.m., in the regular meeting place of this Council, being the City Council Chambers, located at 103 West Sherwood Ave, McFarland, California, the Council, as legislative body for the CFD, will conduct a public hearing on the annexation of territory to the CFD and consider and finally determine whether the public interest, convenience and necessity require said annexation of territory to the CFD and the levy of said special tax therein.
7. The City Clerk is hereby directed to cause notice of said public hearing to be given by publication one time in a newspaper of general circulation in the area of the CFD. The publication of said notice shall be completed at least seven days before the date herein set for said hearing. Said notice shall be substantially in the form specified in Section 53339.4 of the Act. The City Clerk shall also cause a copy of the Resolution of Annexation, or a notice thereof, to be mailed to each landowner (and to each registered voter, if any) within the territory proposed to be annexed, which resolution or notice shall be mailed at least fifteen days before the date of said hearing.
PASSED AND ADOPTED at a regular meeting of the City Council of the City of McFarland on February 11, 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:
_____________________________
Nathan Hodges, City Attorney
RESOLUTION 2026-13
EXHIBIT A
City of McFarland Community Facilities District No. 2019-1 (Fire Protection Services)
Boundary Map-Annexation No. 2
RESOLUTION 2026-13
EXHIBIT B
City of McFarland
Community Facilities District No. 2019-1
(Fire Protection Services)
Rate and Method of Apportionment
A Special Tax of City of McFarland Community Facilities District No. 2019-1 (Fire Protection Services) (“CFD”) shall be levied on all Assessor's Parcels within the CFD and collected each Fiscal Year commencing in Fiscal Year 2018-19 in an amount determined by the Special Tax Administrator through the application of the rate and method of apportionment of the Special Tax set forth below. All of the real property in the CFD, unless exempted by law or by the provisions hereof, shall be taxed for the purposes, to the extent and in the manner herein provided.
A. DEFINITIONS
The terms hereinafter set forth have the following meanings:
“Act” means the Mello-Roos Community Facilities Act of 1982, being Chapter 2.5, Part 1, Division 2 of Title 5 of the Government Code of the State of California, as amended.
“Administrative Expenses” means the following actual or reasonably estimated costs incurred by the City as administrator of the CFD, provided that such costs are directly related to administration of the CFD: costs to determine, levy and collect the Special Taxes, including an allocable share of the salaries and benefits of City employees, the fees of consultants, and legal counsel; the costs of collecting installments of the Special Taxes upon the general tax rolls, including any charges levied by County departments; and the preparation of required reports and any other costs required to administer the CFD in accordance with the Act, as determined by the City.
“Annual Escalation Factor” means the greater of (i) two percent (2%) or (ii) the annual percentage increase in the Consumer Price Index for All Urban Consumers for the Los Angeles-Riverside-Orange County, CA area as determined by the Bureau of Labor Statistics for the twelve months ending the previous December. “Assessor's Parcel” means a Lot or parcel of land shown on an Assessor's Parcel Map with a parcel number assigned by the Assessor of the County that corresponds to a number shown on the County Assessor’s roll. “Assessor's Parcel Map” means an official map of the Assessor of the County designating parcels by Assessor's Parcel number.
“Attached Residential” means an Assessor’s Parcel within the CFD for which a Building Permit has been issued for purposes of constructing a residential structure or structures sharing common walls consisting of two or more Dwelling Units, including, but not limited to duplexes, triplexes, and apartment units, as of April 1st preceding the Fiscal Year in which the Special Tax is being levied. “Base Year” means Fiscal Year ending June 30, 2019.
"Building Floor Area" means the sum of the gross horizontal areas of several floors of the building, excluding areas used for accessory garage purposes, and such basement and cellar areas as are devoted exclusively to uses accessory to the operations of the building. All horizontal dimensions shall be taken from the exterior faces of walls including walls or other enclosures or enclosed porches, as obtained from the applicable Building Permit.
“Building Permit” means a permit issued for new construction of a residential or non-residential structure or parking lot. For purposes of this definition, except for Building Permits issued for Parking Property, “Building Permit” shall not include permits issued solely for grading, utility improvements, or other such improvements that are constructed and installed and are not intended for human occupancy. “CFD” means City of McFarland Community Facilities District No. 2018-1 (Fire Protection Services).
“City” means the City of McFarland.
“City Clerk” means the City Clerk for the City or his or her designee. “City Engineer” means the City Engineer for the City or his or her designee. “Commercial Property” means an Assessor's Parcel of Developed Property for which a building permit(s) has been issued for purposes of constructing nonresidential property for any non-residential use located in a commercial zoning district and all other property considered commercial, including related parking structures, including hotels, motels, and private schools, as coded by the County’s assessor or as determined by the City, as of April 1st preceding the Fiscal Year in which the Special Tax is being levied.
“Council” means the City Council of the City, acting as the legislative body of the CFD.
“County” means the County of Kern, California.
“Detached Residential” means an Assessors’ Parcel within the CFD for which a Building Permit has been issued for purposes of constructing a residential structure
consisting of one single-family detached Dwelling Unit, including Mobile Homes, as of April 1st preceding the Fiscal Year in which the Special Tax is being levied. “Developed Property” means an Assessor’s Parcel within the CFD for which a Building Permit was issued on or prior to April 1st preceding the Fiscal Year in which the Special Tax is being levied, based on the number of Dwelling Units or the amount of Office, Commercial, or Industrial/Agricultural Building Floor Area in each Building Permit or the amount of Parking Lot Area per City or County records for that Assessor’s Parcel.
“Dwelling Unit” means each separate residential unit that comprises an independent facility capable of conveyance or rental separate from adjacent residential units, in which a person or persons may live, which comprises an independent facility and is not considered to be for non-residential use only, and as defined in the City of McFarland's Municipal Code.
“Exempt Property” means for each Fiscal Year, an Assessor's Parcel within the CFD not subject to the Special Tax. Exempt Property includes: (i) Public Property, (ii) Property Owner Association Property, (iii) Assessor’s Parcels with public or utility easements making impractical their utilization for other than the purposes set forth in the easement such as railroad parcels, roads and landscape lots, (iv) Undeveloped Property and (v) property reasonably designated by the City or Special Tax Administrator as Exempt Property due to deed restrictions, conservation easement, or similar factors that may make development of such property impractical for human occupancy.
“Final Map” means an Assessor’s Parcel Map, a Final Subdivision Map, parcel map, condominium plan, or any other map functionally considered to be an equivalent development map that has been recorded in the Office of the County Recorder.
“Fire Protection Services” means the estimated and reasonable costs of providing Fire Protection Services, including but not limited to (i) the costs of contracting for fire protection services, (ii) the salaries and benefits of City staff, if the City directly provides Fire Protection Services, (iii) the expense related to equipment, apparatus, and supplies related to these services and authorized by the Act, and (iv) City overhead costs associated with providing such services within the CFD.
“Fire Protection Services Requirement” means, for any Fiscal Year in which Special Taxes are levied, the amount equal to the budgeted costs for Fire Protection Services applicable to the CFD for such Fiscal Year. “Fiscal Year” means the period starting July 1 and ending on the following June 30.
“Industrial/Business Park/Agricultural Processing Property” means an Assessor's Parcel of Developed Property for which a building permit(s) has been issued for purposes of constructing non-residential property for any allowable use in an industrial or agricultural zoning district, which is not an office or financial institution, and all other property considered industrial or agricultural as coded by the County’s assessor or as determined by the City, including related parking structures, as of April 1st preceding the Fiscal Year in which the Special Tax is being levied.
“Land Use Class” means any of the classes listed in Table 1 and defined herein. “Lot” means an individual legal lot created by a Final Map for which a Building Permit could or has been issued.
"Lot Area" means the gross horizontal area of the Lot or Assessor’s Parcel. “Maximum Special Tax” means the maximum Special Tax, determined in accordance with Section C below, that can be levied by the CFD in any Fiscal Year on any Assessor’s Parcel.
“Mixed-Use Property” means an Assessor’s Parcel of Developed Property containing or planned for containing a structure or structures that consists of one or more Dwelling Units, but also has dedicated space for Non-Residential use. "Mobile Home" means a vehicle designed and equipped for human habitation as defined by the California Health & Safety Code § 18008. “Non-Residential” means an Assessor’s Parcel of Taxable Property within the CFD for which a Building Permit has been issued for a non-residential use, including Office Property, Commercial Property, and Industrial/Business Park/Agricultural Processing Property.
“Office Property” means an Assessor's Parcel of Developed Property for which a building permit(s) has been issued for purposes of constructing non-residential property for any non-residential use located in an industrial, office, or commercial zoning district and all other property considered office property, including related parking structures, including hospitals and convalescent homes, savings and loans property, medical and dental property, and other office buildings, as determined by the City, as of April 1st preceding the Fiscal Year in which the Special Tax is being levied.
“Property Owner Association Property” means for each Fiscal Year any property within the CFD that is owned by, or irrevocably dedicated as indicated in an instrument recorded with the County Recorder, to a property owner association, including any master or sub-association, which consists of property owned in
common by owners of surrounding properties and it is intended for use for community purposes.
“Proportionately” means, for Taxable Property, that the ratio of the actual Special Tax levied per Assessor's Parcel of Taxable Property to the Maximum Special Tax per Assessor's Parcel of Taxable Property is equal for all Assessor’s Parcels of Taxable Property.
“Public Property” means for each Fiscal Year any property within the CFD that is, or is expected to be, used for rights-of-way, parks, public schools or any other public purpose determined by the Special Tax Administrator or is owned by or irrevocably offered for dedication to the federal government, the State, the County, the City or any other public agency.
“Reserve Fund” means a fund that shall be created and maintained for the CFD for each Fiscal Year to provide necessary cash flow to cover maintenance and operational cost overruns, and delinquencies in the payment of Special Taxes. “Special Tax” means the Special Tax to be levied in each Fiscal Year on each Assessor's Parcel of Taxable Property to fund the Special Tax Requirement, and shall include Special Taxes levied or to be levied under Sections C and D, below. “Special Tax Administrator” means an official of the City, or designee thereof, responsible for determining the Special Tax Requirement and providing for the levy and collection of the Special Taxes.
“Special Tax Requirement” means that amount required in any Fiscal Year for the CFD to pay for (i) the Fire Protection Services Requirement, (ii) Administrative Expenses of the CFD, and (iii) and any amounts required to establish or replenish a Reserve Fund for that Fiscal Year; less any surplus of funds available from the previous Fiscal Year’s Special Tax levy.
“State” means the State of California.
“Taxable Property” means all Assessor's Parcels of Developed Property within the CFD that are not Exempt from the Special Tax pursuant to law or as defined herein.
“Undeveloped Property” means, for each Fiscal Year, an Assessor’s Parcel within the CFD for which a Building Permit has not been issued on or prior to April 1 st preceding the Fiscal Year in which the Special Tax is being levied and is not classified as Property Owner Association Property or Public Property, including an Assessor’s Parcel that is designated as a remainder parcel by any final documents and/or maps available to the Special Tax Administrator.
B. ASSIGNMENT TO LAND USE CATEGORIES
For each Fiscal Year, commencing with Fiscal Year 2018-19, using the definitions above, each Assessor’s Parcel within the CFD shall be classified as Taxable Property or Exempt Property. In addition, each Fiscal Year, beginning with Fiscal Year 2018-19, Taxable Property shall be further classified as Attached Residential, Detached Residential, Mixed-Use Property, Office Property, Commercial Property, Industrial/Business Park/Agricultural Processing Property, or Parking Property.
C. MAXIMUM SPECIAL TAX RATE
1. Developed Property
Table 1
Maximum Special Tax for Developed Property
Community Facilities District No. 2019-1 (Fire Protection Services) Fiscal Year 2018-19
D. Land
Use Class E. Description F. Maximum Special Tax
G. 1 Detached Residential H. $152.00 per Dwelling Unit
I. 2 Attached Residential J. $114.00 per Dwelling Unit
K. 3 Mixed-Use Property L. Sum of Maximum Special Tax for each applicable Land Use Class
M. 4 Office N. $0.09 per square foot of Building Floor Area O. 5 Commercial P. $0.60 per square foot of Building Floor Area Q. 6
Industrial/Business
Park/Agricultural Processing R. $0.04 per square foot of Building Floor Area For each Fiscal Year following the Base Year, the Maximum Special Tax rates in Table 1 shall be increased by the Annual Escalation Factor. A different Maximum Special Tax may be added to the CFD as a result of future annexations or if future annexations involve a new Land Use Class.
2. Exempt Property
No Special Tax shall be levied on Exempt Property as defined in Section A.
For each Fiscal Year, if the use or ownership of an Assessor's Parcel of Exempt Property changes so that such Assessor's Parcel is no longer classified as one of the uses set forth in Section A, therefore making such Assessor's Parcel no longer eligible to be classified as Exempt Property, such Assessor's Parcel shall be deemed to be Taxable Property and shall be taxed pursuant to the provisions of Section C.1.
D. METHOD OF APPORTIONMENT OF THE SPECIAL TAX
Commencing with Fiscal Year 2018-19, and for each subsequent Fiscal Year, the Special Tax Administrator shall calculate the Special Tax Requirement based on the definitions in Section A and levy the Special Tax as follows until the amount of the Special Tax levied equals the Special Tax Requirement:
The Special Tax shall be Proportionately levied each Fiscal Year on each Assessor’s Parcel of Developed Property up to 100% of the applicable Maximum Special Tax. The applicable Maximum Special Tax shall be based on the Developed Property’s classification as Detached Residential, Attached Residential, Mixed-Use Property, Office, Commercial, Industrial/Business Park/Agricultural Processing Property, or Parking Property.
E. APPEALS
Any landowner who pays the Special Tax and believes that the amount of the Special Tax levied on their Assessor’s Parcel is in error shall first consult with the Special Tax Administrator regarding such error. If following such consultation, the Special Tax Administrator determines that an error has occurred, the Special Tax Administrator may amend the amount of the Special Tax levied on such Assessor’s Parcel. If following such consultation and action, if any, the landowner believes such error still exists, such person may file a written notice with the City Clerk of the City appealing the amount of the Special Tax levied on such Assessor’s Parcel.
Upon the receipt of any such written notice, the City Clerk shall forward a copy of such notice to the City Finance Director, who shall either (1) refer the matter to the City’s existing hearing board for administrative appeals; or (2) establish as part of the proceedings and administration of the CFD, a special three-member Review/Appeal Committee. The Review/Appeal Committee may establish such procedures, as it deems necessary to undertake the review of any such appeal.
The hearing board or Review/Appeal Committee shall interpret this Rate and Method of Apportionment and make determinations relative to the annual administration of the Special Tax and any landowner appeals, as herein specified.
The decision of the hearing board or Review/Appeal Committee shall be final and binding as to all persons.
F. MANNER OF COLLECTION
Special Taxes levied pursuant to Section D above shall be collected in the same manner and at the same time as ordinary ad valorem property taxes, provided however that (i) the CFD may directly bill the Special Tax, and (ii) the CFD may collect Special Taxes at a different time or in a different manner if necessary to meet the financial obligations of the CFD or as otherwise determined appropriate by the City Council.
G. TERM OF SPECIAL TAX
Taxable Property in the CFD shall remain subject to the Special Tax in perpetuity or until the City Council takes appropriate actions to terminate the Special Tax pursuant to the Act.
RESOLUTION NO. 2026-14
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MCFARLAND DECLARING ITS INTENTION TO ANNEX TERRITORY (TRACT 7394) TO COMMUNITY FACILITIES DISTRICT NO. 2017-1 (POLICE SERVICES), ESTABLISHING A DATE FOR THE PUBLIC
HEARING, AND AUTHORIZING THE LEVY OF SPECIAL TAXES THEREIN FOR ANNEXATION NO. 4
WHEREAS, The City Council (“Council”) of the City of McFarland, California, (“City”) has conducted proceedings to establish Community Facilities District No. 2017-1 (Police Services) (the “CFD”) pursuant to the Mello-Roos Community Facilities Act of 1982, as amended (the “Act”), Chapter 2.5 of Part 1 of Division 2 of Title 5, commencing at Section 53311, of the California Government Code.
WHEREAS, Under the Act, this Council, as the legislative body for the CFD, is empowered with the authority to annex territory to the CFD and now desires to undertake proceedings to annex territory to the CFD.
NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of McFarland that it hereby finds and determines as follows:
1. This Council hereby finds and determines that public convenience and necessity require that territory be added to the CFD.
2. The name of the existing CFD is “Community Facilities District No. 2017-1 (Police Services)”.
3. The territory included in the existing CFD is as shown on the map thereof filed in Book 1 of Maps of Assessment and Community Facilities Districts at Page 146 in the office of the County Recorder, County of Kern, State of California, to which map reference is hereby made, as well as the maps for Annexation 1, 2, and 3 filed in Book 1 of Maps of Assessment and Community Facilities Districts at Page 154,168, and 177. The territory now proposed to be annexed to the CFD is as shown on the Annexation Map No. 4 to the CFD, on file with the City Clerk, a copy of which is attached hereto as Exhibit “A” and made a part hereof, the boundaries of which territory are hereby preliminarily approved. The City Clerk is hereby directed to cause the recordation of said Annexation Map No. 4 to the CFD, showing the territory to be annexed, in the Office of the County Recorder of the County of Kern within fifteen days of the date of adoption of this resolution.
4. The types of public services financed by the CFD and pursuant to the Act consist of those services (the “Services”) described in Exhibit A to Resolution No. 2017-038 adopted by the Council on the 27th day of June, 2017 (the “Resolution of Formation”). It is presently intended that the Services will be shared, without preference or priority, by the existing territory in the CFD and the territory proposed to be annexed to the CFD.
5. Except to the extent that funds are otherwise available to the CFD to pay for the Services, a special tax sufficient to pay the costs thereof is intended to be levied annually within the CFD and collected in the same manner as ordinary ad valorem property taxes. The proposed rate and method of apportionment of the special tax among the parcels of real property within the CFD, as now in existence and following the annexation proposed herein, and in sufficient detail to
allow each landowner within the territory proposed to be annexed to the CFD to estimate the maximum amount such owner will have to pay, is described in Exhibit B, which is hereby incorporated by this reference.
6. Notice is given that on March 13, 2026, at 6:00 p.m., in the regular meeting place of this Council, being the City Council Chambers, located at 103 West Sherwood Ave, McFarland, California, the Council, as legislative body for the CFD, will conduct a public hearing on the annexation of territory to the CFD and consider and finally determine whether the public interest, convenience and necessity require said annexation of territory to the CFD and the levy of said special tax therein.
7. The City Clerk is hereby directed to cause notice of said public hearing to be given by publication one time in a newspaper of general circulation in the area of the CFD. The publication of said notice shall be completed at least seven days before the date herein set for said hearing. Said notice shall be substantially in the form specified in Section 53339.4 of the Act. The City Clerk shall also cause a copy of the Resolution of Annexation, or a notice thereof, to be mailed to each landowner (and to each registered voter, if any) within the territory proposed to be annexed, which resolution or notice shall be mailed at least fifteen days before the date of said hearing.
PASSED AND ADOPTED at a regular meeting of the City Council of the City of McFarland on February 11, 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:
_____________________________
Nathan Hodges, City Attorney
RESOLUTION 2026-14
EXHIBIT A
City of McFarland Community Facilities District No. 2017-1 (Police Services)
Boundary Map-Annexation No. 4
RESOLUTION 2026-14
EXHIBIT B
City of McFarland
Community Facilities District No. 2017-1
(Police Services)
Rate and Method of Apportionment
A Special Tax of City of McFarland Community Facilities District No. 2017-1 (Police Services) (“CFD”) shall be levied on all Assessor's Parcels within the CFD and collected each Fiscal Year commencing in Fiscal Year 2017-18 in an amount determined by the Special Tax Administrator through the application of the rate and method of apportionment of the Special Tax set forth below. All of the real property in the CFD, unless exempted by law or by the provisions hereof, shall be taxed for the purposes, to the extent and in the manner herein provided.
A. DEFINITIONS
The terms hereinafter set forth have the following meanings:
“Act” means the Mello-Roos Community Facilities Act of 1982, being Chapter 2.5, Part 1, Division 2 of Title 5 of the Government Code of the State of California, as amended. “Administrative Expenses” means the following actual or reasonably estimated costs incurred by the City as administrator of the CFD, provided that such costs are directly related to administration of the CFD: costs to determine, levy and collect the Special Taxes, including an allocable share of the salaries and benefits of City employees, the fees of consultants, and legal counsel; the costs of collecting installments of the Special Taxes upon the general tax rolls, including any charges levied by County departments; and the preparation of required reports and any other costs required to administer the CFD in accordance with the Act, as determined by the City. “Annual Escalation Factor” means the greater of (i) two percent (2%) or (ii) the annual percentage increase in the Consumer Price Index for All Urban Consumers for the Los Angeles-Riverside-Orange County, CA area as determined by the Bureau of Labor Statistics for the twelve months ending the previous December. “Assessor's Parcel” means a Lot or parcel of land shown on an Assessor's Parcel Map with a parcel number assigned by the Assessor of the County that corresponds to a number shown on the County Assessor’s roll.
“Assessor's Parcel Map” means an official map of the Assessor of the County designating parcels by Assessor's Parcel number.
“Attached Residential” means an Assessor’s Parcel within the CFD for which a Building Permit has been issued for purposes of constructing a residential structure or structures sharing common walls consisting of two or more Dwelling Units, including, but not limited to duplexes, triplexes, and apartment units, as of April 1st preceding the Fiscal Year in which the Special Tax is being levied.
“Base Year” means Fiscal Year ending June 30, 2018.
"Building Floor Area" means the sum of the gross horizontal areas of several floors of the building, excluding areas used for accessory garage purposes, and such basement and cellar areas as are devoted exclusively to uses accessory to the operations of the building. All horizontal dimensions shall be taken from the exterior faces of walls including walls or other enclosures or enclosed porches, as obtained from the applicable Building Permit.
“Building Permit” means a permit issued for new construction of a residential or nonresidential structure or parking lot. For purposes of this definition, except for Building Permits issued for Parking Property, “Building Permit” shall not include permits issued solely for grading, utility improvements, or other such improvements that are constructed and installed and are not intended for human occupancy. “CFD” means City of McFarland Community Facilities District No. 2017-1 (Police Services).
“City” means the City of McFarland.
“City Clerk” means the City Clerk for the City or his or her designee. “City Engineer” means the City Engineer for the City or his or her designee. “Commercial Property” means an Assessor's Parcel of Developed Property for which a building permit(s) has been issued for purposes of constructing non-residential property for any non-residential use located in a commercial zoning district and all other property considered commercial, including hotels, motels, and private schools, as coded by the County’s assessor or as determined by the City, as of April 1st preceding the Fiscal Year in which the Special Tax is being levied.
“Council” means the City Council of the City, acting as the legislative body of the CFD. “County” means the County of Kern, California.
“Detached Residential” means an Assessors’ Parcel within the CFD for which a Building Permit has been issued for purposes of constructing a residential structure consisting of one single-family detached Dwelling Unit, including Mobile Homes, as of April 1st preceding the Fiscal Year in which the Special Tax is being levied.
“Developed Property” means an Assessor’s Parcel within the CFD for which a Building Permit was issued on or prior to April 1st preceding the Fiscal Year in which the Special Tax is being levied, based on the number of Dwelling Units or the amount of Office, Commercial, or Industrial/Agricultural Building Floor Area in each Building Permit or the amount of Parking Lot Area per City or County records for that Assessor’s Parcel. “Dwelling Unit” means each separate residential unit that comprises an independent facility capable of conveyance or rental separate from adjacent residential units, in which a person or persons may live, which comprises an independent facility and is not considered to be for non-residential use only, and as defined in the City of McFarland's Municipal Code.
“Exempt Property” means for each Fiscal Year, an Assessor's Parcel within the CFD not subject to the Special Tax. Exempt Property includes: (i) Public Property, (ii) Property Owner Association Property, (iii) Assessor’s Parcels with public or utility easements making impractical their utilization for other than the purposes set forth in the easement such as railroad parcels, roads and landscape lots, (iv) Undeveloped Property and (v) property reasonably designated by the City or Special Tax Administrator as Exempt Property due to deed restrictions, conservation easement, or similar factors that may make development of such property impractical for human occupancy. “Final Map” means an Assessor’s Parcel Map, a Final Subdivision Map, parcel map, condominium plan, or any other map functionally considered to be an equivalent development map that has been recorded in the Office of the County Recorder. “Fiscal Year” means the period starting July 1 and ending on the following June 30. “Industrial/Business Park/Agricultural Processing Property” means an Assessor's Parcel of Developed Property for which a building permit(s) has been issued for purposes of constructing non-residential property for any allowable use in an industrial or agricultural zoning district, which is not an office or financial institution, and all other property considered industrial or agricultural as coded by the County’s assessor or as determined by the City, as of April 1st preceding the Fiscal Year in which the Special Tax is being levied.
“Land Use Class” means any of the classes listed in Table 1 and defined herein. “Lot” means an individual legal lot created by a Final Map for which a Building Permit could or has been issued.
"Lot Area" means the gross horizontal area of the Lot or Assessor’s Parcel. “Maximum Special Tax” means the maximum Special Tax, determined in accordance with Section C below, that can be levied by the CFD in any Fiscal Year on any Assessor’s Parcel.
“Mixed-Use Property” means an Assessor’s Parcel of Developed Property containing or planned for containing a structure or structures that consists of one or more Dwelling Units, but also has dedicated space for Non-Residential use. "Mobile Home" means a vehicle designed and equipped for human habitation as defined by the California Health & Safety Code § 18008.
“Non-Residential” means an Assessor’s Parcel of Taxable Property within the CFD for which a Building Permit has been issued for a non-residential use, including Office Property, Commercial Property, and Industrial/Business Park/Agricultural Processing Property.
“Office Property” means an Assessor's Parcel of Developed Property for which a building permit(s) has been issued for purposes of constructing non-residential property for any non-residential use located in an industrial, office, or commercial zoning district and all other property considered office property, including hospitals and convalescent homes, savings and loans property, medical and dental property, and other office buildings, as determined by the City, as of April 1st preceding the Fiscal Year in which the Special Tax is being levied.
“Parking Property” means an Assessor’s Parcel of Taxable Property within the CFD whose use is totally for parking of vehicles.
“Police Services” means the estimated and reasonable costs of providing police services, including but not limited to (i) the costs of contracting for police, (ii) the salaries and benefits of City staff, if the City directly provides police services, (iii) the expense related to equipment, apparatus, and supplies related to these services and authorized by the Act, and (iv) City overhead costs associated with providing such services within and/or for the CFD.
“Police Services Requirement” means, for any Fiscal Year in which Special Taxes are levied, the amount equal to the budgeted costs for Police Services applicable to the CFD for such Fiscal Year.
“Property Owner Association Property” means for each Fiscal Year any property within the CFD that is owned by, or irrevocably dedicated as indicated in an instrument recorded with the County Recorder, to a property owner association, including any master or sub-association, which consists of property owned in common by owners of surrounding properties and it is intended for use for community purposes. “Proportionately” means, for Taxable Property, that the ratio of the actual Special Tax levied per Assessor's Parcel of Taxable Property to the Maximum Special Tax per Assessor's Parcel of Taxable Property is equal for all Assessor’s Parcels of Taxable Property.
“Public Property” means for each Fiscal Year any property within the CFD that is, or is expected to be, used for rights-of-way, parks, public schools or any other public purpose determined by the Special Tax Administrator or is owned by or irrevocably offered for dedication to the federal government, the State, the County, the City or any other public agency.
“Reserve Fund” means a fund that shall be created and maintained for the CFD for each Fiscal Year to provide necessary cash flow to cover maintenance and operational cost overruns, and delinquencies in the payment of Special Taxes. “Special Tax” means the Special Tax to be levied in each Fiscal Year on each Assessor's Parcel of Taxable Property to fund the Special Tax Requirement, and shall include Special Taxes levied or to be levied under Sections C and D, below. “Special Tax Administrator” means an official of the City, or designee thereof, responsible for determining the Special Tax Requirement and providing for the levy and collection of the Special Taxes.
“Special Tax Requirement” means that amount required in any Fiscal Year for the CFD to pay for (i) the Police Services Requirement, (ii) Administrative Expenses of the CFD, and (iii) and any amounts required to establish or replenish a Reserve Fund for that Fiscal Year; less any surplus of funds available from the previous Fiscal Year’s Special Tax levy. “State” means the State of California.
“Taxable Property” means all Assessor's Parcels of Developed Property within the CFD that are not Exempt from the Special Tax pursuant to law or as defined herein. “Undeveloped Property” means, for each Fiscal Year, an Assessor’s Parcel within the CFD for which a Building Permit has not been issued on or prior to April 1st preceding the Fiscal Year in which the Special Tax is being levied and is not classified as Property Owner Association Property or Public Property, including an Assessor’s Parcel that is designated as a remainder parcel by any final documents and/or maps available to the Special Tax Administrator.
B. ASSIGNMENT TO LAND USE CATEGORIES
For each Fiscal Year, commencing with Fiscal Year 2017-18, using the definitions above, each Assessor’s Parcel within the CFD shall be classified as Taxable Property or Exempt Property. In addition, each Fiscal Year, beginning with Fiscal Year 2017-18, Taxable Property shall be further classified as Attached Residential, Detached Residential, MixedUse Property, Office Property, Commercial Property, Industrial/Business Park/Agricultural Processing Property, or Parking Property.
C. MAXIMUM SPECIAL TAX RATE
1. Developed Property
Table 1
Maximum Special Tax for Developed Property
Community Facilities District No. 2017-1 (Police Services) Fiscal Year 2017-18
.
Land Use
Class Description Maximum Special Tax
1 Detached Residential $550.00 per Dwelling Unit
2 Attached Residential $413.00 per Dwelling Unit
3 Mixed-Use Property Sum of Maximum Special Tax for each applicable Land Use Class
4 Office $0.31 per square foot of Building Floor Area
5 Commercial $0.21 per square foot of Building Floor Area 6 Industrial/Business
Park/Agricultural
Processing
$0.14 per square foot of Building Floor Area
7 Parking Property $0.09 per square foot of Lot Area
For each Fiscal Year following the Base Year, the Maximum Special Tax rates in Table 1 shall be increased by the Annual Escalation Factor. A different Maximum Special Tax may be added to the CFD as a result of future annexations or if future annexations involve a new Land Use Class.
2. Exempt Property
No Special Tax shall be levied on Exempt Property as defined in Section A.
For each Fiscal Year, if the use or ownership of an Assessor's Parcel of Exempt Property changes so that such Assessor's Parcel is no longer classified as one of the uses set forth in Section A, therefore making such Assessor's Parcel no longer eligible to be classified as Exempt Property, such Assessor's Parcel shall be deemed to be Taxable Property and shall be taxed pursuant to the provisions of Section C.1.
D. METHOD OF APPORTIONMENT OF THE SPECIAL TAX
Commencing with Fiscal Year 2017-18, and for each subsequent Fiscal Year, the Special Tax Administrator shall calculate the Special Tax Requirement based on the
definitions in Section A and levy the Special Tax as follows until the amount of the Special Tax levied equals the Special Tax Requirement:
The Special Tax shall be Proportionately levied each Fiscal Year on each Assessor’s Parcel of Developed Property up to 100% of the applicable Maximum Special Tax. The applicable Maximum Special Tax shall be based on the Developed Property’s classification as Detached Residential, Attached Residential, Mixed-Use Property, Office, Commercial, Industrial/Business Park/Agricultural Processing Property, or Parking Property.
E. APPEALS
Any landowner who pays the Special Tax and believes that the amount of the Special Tax levied on their Assessor’s Parcel is in error shall first consult with the Special Tax Administrator regarding such error. If following such consultation, the Special Tax Administrator determines that an error has occurred, the Special Tax Administrator may amend the amount of the Special Tax levied on such Assessor’s Parcel. If following such consultation and action, if any, the landowner believes such error still exists, such person may file a written notice with the City Clerk of the City appealing the amount of the Special Tax levied on such Assessor’s Parcel. Upon the receipt of any such written notice, the City Clerk shall forward a copy of such notice to the City Finance Director, who shall either (1) refer the matter to the City’s existing hearing board for administrative appeals; or (2) establish as part of the proceedings and administration of the CFD, a special threemember Review/Appeal Committee. The Review/Appeal Committee may establish such procedures, as it deems necessary to undertake the review of any such appeal. The hearing board or Review/Appeal Committee shall interpret this Rate and Method of Apportionment and make determinations relative to the annual administration of the Special Tax and any landowner appeals, as herein specified. The decision of the hearing board or Review/Appeal Committee shall be final and binding as to all persons.
F. MANNER OF COLLECTION
Special Taxes levied pursuant to Section D above shall be collected in the same manner and at the same time as ordinary ad valorem property taxes, provided however that (i) the CFD may directly bill the Special Tax, and (ii) the CFD may collect Special Taxes at a different time or in a different manner if necessary to meet the financial obligations of the CFD or as otherwise determined appropriate by the City Council.
G. TERM OF SPECIAL TAX
Taxable Property in the CFD shall remain subject to the Special Tax in perpetuity or until the City Council takes appropriate actions to terminate the Special Tax pursuant to the Act.