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remained closed for several years. Preliminary assessments indicate that more than $5 million in capital improvements may be required to rehabilitate the facility and return it to operational status. The City Council recognizes the importance of the pool as a vital community asset that promotes recreation, youth development, public health, and quality of life for residents.
The Council has directed staff to work collaboratively with the McFarland Recreation and Park District and McFarland Unified School District to identify partnership opportunities, pursue external funding sources, and develop a long-term strategy for restoring this important community resource. While significant challenges remain, the City Council remains committed to making meaningful progress toward reopening the pool and delivering on a priority consistently expressed by residents.
Long-term fiscal sustainability will continue to depend upon expanding the City's economic base. The City continues advancing commercial, industrial, and residential development opportunities through strategic annexations, infrastructure investments, and economic development initiatives. Annexations 18, 19, and 20 remain critical components of McFarland's long-term growth strategy and are expected to create future opportunities for employment, housing, and revenue diversification.
The City also continues evaluating long-term fire service sustainability and funding options to address escalating contract costs while maintaining the service levels expected by our residents.
Sustainable Infrastructure
Infrastructure remains one of the City's highest priorities and one of its greatest challenges. Significant progress has been made over the past year in advancing water reliability projects, transportation improvements, flood mitigation planning, and public facility investments.
Two of the most significant infrastructure projects currently underway are the Elmo Municipal Well and the Perkins Municipal Well. The Elmo Well will serve as the permanent replacement for the Browning Road Well and represents a critical investment in maintaining the reliability and long-term sustainability of the City's existing water supply. This project will strengthen system resiliency, reduce reliance on temporary treatment solutions, and ensure continued delivery of safe and reliable drinking water to residents.
Equally important is the Perkins Municipal Well project, which is designed to expand the City's overall water production capacity to accommodate future residential, commercial, and industrial growth. In addition to supporting economic development, the Perkins Well will provide critical system redundancy during emergencies, maintenance activities, or unexpected disruptions to existing water infrastructure.
Together, these projects represent transformative investments in McFarland's water future and will significantly improve the City's ability to meet both current and future water demands.
Beyond these major projects, the City continues advancing treatment facility improvements, SCADA system upgrades, and other critical water infrastructure investments necessary to ensure a reliable, sustainable, and resilient water system for generations to come.
Wastewater infrastructure remains another critical focus area. For the past several years, the City has worked closely with the State Water Resources Control Board and other funding partners to advance the planning and design of a wastewater treatment plant expansion project. This investment will be 7 DRAFT
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essential to supporting future residential, commercial, and industrial growth while maintaining compliance with increasingly stringent regulatory requirements.
The City also continues investing in transportation infrastructure through roadway rehabilitation projects, pedestrian improvements, bridge enhancements, and traffic safety measures. Major projects including the Garzoli Pedestrian Improvements Project, Perkins Pedestrian Improvements, road rehabilitation projects, and Highway Safety Improvement Program projects continue to advance critical transportation needs throughout the community.
Flood mitigation remains an important long-term priority, particularly for some of McFarland's most vulnerable neighborhoods. The City continues pursuing funding opportunities and partnerships to address localized flooding concerns while advancing plans for a multi-purpose flood retention basin and community dog park. Through continued advocacy and strategic planning, McFarland remains committed to delivering infrastructure improvements that support public health, economic development, and long-term sustainability.
Neighborly and Safe Community
Public safety remains a cornerstone of our City's mission. During the past year, we continued investing in personnel, technology, training, and equipment to enhance the capabilities of the McFarland Police Department and improve public safety services for residents.
The centerpiece of these efforts remains the construction of the new Police Department and Community Center facility. This transformational project represents the largest public safety investment in the City's history and will provide modern facilities capable of supporting current operations and future growth. The facility will improve operational efficiency, emergency preparedness, officer wellness, and public accessibility while serving as a long-term asset for the community.
The Police Department continues emphasizing accountability, professionalism, and community engagement. Investments in investigative technology, body-worn cameras, upgraded Taser systems, traffic safety initiatives, and advanced officer training strengthen the department's ability to serve the community while reducing organizational risk and liability.
Beyond traditional law enforcement services, the City continues expanding Animal Services and Code Enforcement operations. Through partnerships with rescue organizations, foster programs, public education efforts, and proactive enforcement, the City has improved animal welfare outcomes while maintaining neighborhood quality and public health standards.
Building a neighborly and safe community requires more than facilities and equipment. It requires trust, transparency, communication, and collaboration. The City remains committed to strengthening those relationships through community outreach, public engagement, and responsive service delivery.
Efficient and Effective Government
McFarland continues to build upon the foundation of a modern, responsive, and accountable local government. Over the past year, the City has continued investing in technology, workforce development, operational efficiencies, and service delivery improvements. 8 DRAFT
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Significant advancements have been made in records management, permitting, business licensing, information technology, communications, and financial administration. These investments improve accessibility for residents while helping staff perform their duties more efficiently and effectively.
The City has continued modernizing internal systems through expanded digital services, enhanced cybersecurity measures, records retention initiatives, and improved technology infrastructure. These improvements support transparency, operational continuity, and long-term organizational effectiveness.
The Communications and Marketing Division continues expanding public outreach efforts through enhanced digital engagement, bilingual communications, emergency notifications, and improved transparency regarding City projects and services. The City's new website, social media presence, and public information efforts have strengthened communication between local government and residents.
Organizational development also remains a priority. Continued investments in employee recruitment, retention, training, internships, and succession planning ensure the City maintains a highly qualified workforce capable of meeting future challenges. These efforts reduce reliance on consultants, strengthen institutional knowledge, and improve the City's ability to provide high-quality services with limited resources.
Looking ahead, the City remains committed to modernizing government operations, improving customer service, and ensuring public resources are managed efficiently and responsibly.
ECONOMIC OUTLOOK
While economic uncertainty continues nationally and statewide, McFarland remains positioned for longterm growth through strategic infrastructure investments, economic development initiatives, and responsible fiscal management.
Inflationary pressures have moderated from recent historic highs but continue to impact labor, construction, insurance, and operating costs. At the same time, state and federal funding opportunities continue to provide critical resources for infrastructure investments that would otherwise be difficult for smaller communities to finance independently.
The City's future economic success will depend largely upon continued commercial, industrial, and residential development. Strategic annexations, utility improvements, transportation investments, and partnerships with regional stakeholders position McFarland to capitalize on future growth opportunities while strengthening long-term fiscal sustainability.
GENERAL FUND OVERVIEW
The General Fund remains the primary operating fund supporting essential municipal services, including public safety, community development, public works, administration, and support services.
The Fiscal Year 2026–2027 Budget reflects a balanced approach that prioritizes core services while acknowledging ongoing financial pressures. Departments were directed to carefully evaluate operating requests and identify efficiencies wherever possible.
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The City's largest cost drivers continue to be personnel, public safety operations, fire services, workers' compensation, liability insurance, and employee benefits. Despite these pressures, the City has continued investing strategically in staffing, technology, and operational improvements that support long-term efficiency and service delivery.
The City remains committed to maintaining financial transparency, strengthening reserves, and ensuring that limited General Fund resources are allocated in a manner consistent with Council priorities.
General Fund Revenue
Sources used in developing General Fund revenue projections include:
Long and short-term trends in key City revenues and expenditures. Economic trends as reported in the national media.
State and regional economic forecasts prepared by the University of California, Los Angeles; California Economic Forecast; and Beacon Economics.
Economic and fiscal information developed by the State Legislative Analyst’s Office (LAO), State Department of Finance and State Controller.
Fiscal and legislative analysis by the League of California Cities. Analysis by the City’s sales tax advisor (HdL).
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General Fund Operating Expenditures
ENTERPRISE FUNDS OVERVIEW
Enterprise funds are established for operations that offer services to the public on a user charge basis.
These include our water, wastewater, refuse and recycling, and public transportation services.
Current projections indicate that both the Water and Sewer Funds maintain unrestricted fund balance levels above the City's established reserve targets. While these reserves provide short-term stability, they remain insufficient to independently fund the substantial capital investments required to maintain and expand utility infrastructure over the long term.
As a result, the City continues pursuing external funding opportunities, including State Revolving Fund financing, Community Project Funding appropriations, grant opportunities, and developer participation agreements to help address future infrastructure needs.
Utility operations continue benefiting from organizational efficiencies, cross-training initiatives, and investments in equipment and technology that improve reliability while reducing dependence on outside contractors.
CAPITAL IMPROVEMENT PROGRAM (CIP)
The Capital Improvement Program represents the City's strategic blueprint for infrastructure enhancement and development over the next five years.
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Several significant projects outlined in the Fiscal Year 2026–2027 CIP reflect the comprehensive approach we are taking to improve the City's infrastructure and quality of life:
1. New Police Station & Community Center: Continued construction of a modern public safety and community services facility.
2. Elmo and Perkins Municipal Wells: Transformational investments in water reliability, system redundancy, and future growth capacity..
3. Wastewater Treatment Plant Expansion: Critical improvements necessary to support future residential, commercial, and industrial growth.
4. Transportation Infrastructure Improvements: Road rehabilitation, pedestrian improvements, bridge enhancements, and traffic safety projects throughout the community.
5. Community Pool Restoration Initiative: Working collaboratively with the Recreation and Park District and School District to restore a vital community asset for future generations.
These capital projects are investments in McFarland's future and are essential to maintaining quality public services, supporting economic growth, and enhancing the quality of life enjoyed by our residents. 12 DRAFT
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Conclusion
The Fiscal Year 2026–2027 Budget reflects the City Council's continued commitment to fiscal responsibility, infrastructure investment, public safety, and effective local government.
This budget maintains essential services, advances major capital projects, and positions the City to capitalize on future growth opportunities while responsibly managing financial challenges. It reflects the hard work of City staff, the leadership of the City Council, and the continued support of the McFarland community.
While challenges remain, including rising operating costs and significant infrastructure needs, the City is well positioned to continue moving forward. Through prudent financial management, strategic investments, and strong partnerships, McFarland will continue building a stronger, safer, and more prosperous future for residents.
The passage of Measure C demonstrates the confidence that residents have placed in their local government and in the shared vision for McFarland's future. We remain committed to honoring that trust through responsible stewardship of public resources, transparent decision-making, and investments that improve the quality of life for current and future generations. Whether it is restoring community assets such as the swimming pool, improving public safety infrastructure, strengthening utility systems, or supporting economic development, every investment reflected in this budget is intended to create lasting value for the community.
I would like to thank the City Council for its leadership, our department heads and staff for their dedication, and our residents for their continued trust and engagement. Together, we are building upon the progress made in recent years and laying the foundation for an even stronger McFarland for future generations.
Respectfully submitted,
Diego Viramontes, CPA
City Manager/Finance Director
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BUDGET PURPOSE AND ORGANIZATION
A. Balanced Budget. The City will maintain a balanced budget. This means that:
1. Operating revenues should fully cover operating expenditures, including debt service.
2. Ending fund balance/working capital must meet minimum policy levels or other target levels established by the Council for the fiscal year.
Under this policy, it is allowable for total expenditures to exceed revenues in a given year; however, in this situation, beginning fund balance should only be used to fund capital improvement plan projects or other “one-time,” non-recurring expenditures. (See Fund Balance and Reserves policy for other circumstances when it would be appropriate to use beginning fund balance.) B. Budget Objectives. Through its Budget, the City will link resources with goals and results by:
1.Identifying community needs for essential services.
2.Organizing the programs required to provide these essential services.
3.Describing programs and activities performed in delivering services.
4.Proposing objectives for improving the delivery of program services.
5.Identifying and appropriating the resources required to perform program activities and accomplish program objectives.
Budgetary emphasis will focus on providing high quality municipal services, recognizing the fundamental importance to the citizens of public safety and properly maintained infrastructure.
C. Measurable Objectives. The Budget will establish measurable program objectives and allow reasonable time to accomplish those objectives.
D. Goal Status Reports. The status of major program objectives will be formally reported to the Council on an ongoing, periodic basis.
E. Adequate Maintenance of Existing Assets. The budget will provide sufficient funding for adequate maintenance and orderly replacement of capital plant and equipment. Future maintenance needs for all new capital facilities will be fully costed out and added costs will be recognized and included in future year budget projections.
F. Five-Year Capital Improvement Program. The City will maintain a long-range fiscal perspective through the use of a five-year Capital Improvement Plan.
G. Continued Commitment to Customer Service and Productivity Improvements. Strong customer service and productivity improvements, with a focus on value added services, remain important budgetary goals. Consistent with this goal, the City will strive to pay competitive market level compensation to its employees.
H. Mid-Year Budget Reviews. The Council will formally review the City’s fiscal condition, and amend appropriations if necessary, six months after the beginning of each fiscal year.
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REVENUE MANAGEMENT
A. Current Revenues for Current Uses; One-Time Revenues for One-Time Purposes. The City will make all current expenditures with current revenues, avoiding procedures that balance current budgets by postponing needed expenditures, accruing future revenues or rolling over short-term debt. The City will avoid using one-time revenues to fund ongoing program costs.
B. Revenue Distribution. The Council recognizes that generally accepted accounting principles for state and local governments discourage the “earmarking” of General Fund revenues, and accordingly, the practice of designating General Fund revenues for specific programs should be minimized in the City's management of its fiscal affairs. In those cases where it does occur, the basis and methodology for earmarking should be clearly articulated in the City’s Budget and Fiscal Policies.
C. Grant Management. Intergovernmental assistance in the form of grants and loans will be used to finance only:
1.Capital improvements that are consistent with the Five-Year Capital Improvement Program (CIP) priorities and can be maintained and operated over time.
2. Technological upgrades or enhancements.
3.Capital acquisition items.
4.Operating programs which either can be sustained over time or have a limited horizon.
5.Other areas as determined by the Council to be in the best interest of the City.
D. Enterprise Fund Fees and Rates. All fees and charges for each enterprise fund (such as Water, Sewer and Refuse) will be set at a level that fully supports the direct and indirect costs of the enterprise, including operations, maintenance, capital improvements and debt service, as well as meet any debt service coverage requirements set forth in related bond covenants.
E. Internal Service Funds. All internal service funds will have revenues (intra-City user charges, interest earnings and other income) sufficient to meet all operating and capital expenses. Such revenues shall also be sufficient to maintain minimum reserve targets.
MINIMUM FUND BALANCE AND RESERVES
Section 1: Policy
A. Policy Overview. This policy accomplishes two main goals. First, it sets forth specific levels of minimum unassigned fund balance to be maintained for the City's General Fund and a minimum level of available working capital for the City's Water, Sewer and Refuse enterprise funds. Secondly, this policy establishes a framework and process for the City to follow if these reserve levels fall below the established minimum.
This Policy provides guidelines for fiscal sustainability through maintaining adequate operational liquidity and should be used in preparing the City's Annual Operating Budget, Capital Improvement Program, and general financial management of the City. It recognizes the need for exceptions in extraordinary conditions and unforeseeable events while maintaining a goal and path to regain fiscal sustainability when necessary.
This policy is also intended to follow best practices and industry standards, including those issued by the Governmental Finance Officers Association of the United States and Canada (GFOA) in setting reserve levels that adequately address risks such as:
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1.Economic uncertainties, local disasters, public heath crises and other financial hardships or downturns in the local or national economy.
2. Contingencies for unseen operating or capital needs.
3. Unfunded liabilities such as pensions.
4. Institutional changes, such as State budget takeaways and unfunded mandates.
5.Cash flow requirements.
B. Objectives. The purpose of this policy is to assist the City in the pursuit of the following equally important objectives:
1. Maintain long-term fiscal sustainability of the General, Water, Sewer and Refuse Funds.
2. Meet the short-term liquidity needs of the General, Water, Sewer and Refuse Funds.
3. Cultivate a fiscally responsible internal control environment.
4. Help achieve the highest possible credit ratings and lowest possible financing costs when borrowing funds.
C. Budget Integration and Financial Management. The City's Annual Operating Budget and Capital Improvement Plan should be developed to comply and implement the various aspects of this policy. This includes but is not limited to both the budgeted use of excess unassigned fund balance or available working capital and the rebuilding of the same as needed to maintain compliance with the minimum reserve levels
established herein.
Any areas of shortfall or otherwise non-compliance with the minimum reserve levels contained within this policy should be disclosed in the City Annual Operating Budget document and Comprehensive Annual Financial Report, including a response from management on what actions are being taken to bring the City back into compliance with the policy.
Section 2: Minimum Balances
The following amounts are established as the minimum unassigned fund balance for the City's General Fund and
minimum available working capital for the City's major utility enterprise funds.
A. General Fund. At the end of each fiscal year, the General Fund should have a minimum unassigned fund balance of at least 35% of operating and debt service expenditures. This represents about 120 days of General Fund operating cash flow and is conservatively based on the risk assessment methodology for setting reserve levels developed by the GFOA.
B. Water, Sewer and Refuse Funds. The City operates three major utility enterprise funds: water, sewer and refuse, which provide essential public services that are paid for by users of these services. Maintaining adequate liquidity in these funds is an essential factor in the City's ability to provide these services without interruption. Accordingly, at the end of each fiscal year the City should have a minimum available working capital balance (current assets less current liabilities, minus amounts designated for funding capital projects or other purposes) in each of these enterprise funds at equal or more than 35% of operating and debt service expenditures for that fund. This represents about 120 days of working capital. This minimum available working capital balance should be factored into all future user rate studies used to establish utility user rates for these three funds.
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C. Internal Service Funds. The City’s internal service funds shall maintain working capital of at least 60 days of operating expenditures.
D. Taking Reserves Below Minimum Policy Levels. There are circumstances where intentionally taking reserves below the established policy levels would be appropriate in responding to the risks that reserves are intended to mitigate and are not considered a violation of this policy. These include one-time uses such as:
1.Making investments in human resources, technology, economic development, productivity improvements and other strategies that will reduce future costs or increase future revenue sources.
2. Reducing ongoing expenditures through the partial or full refinancing of unfunded long-term liabilities.
3. Closing short-term revenue/expenditure gaps.
4. Responding to unexpected expenditure requirements or revenue shortfalls.
5. Meeting one-time cash flow needs as well as normal cash flow needs during the year.
6. Where a forecast shows an ongoing structural gap, providing a strategic bridge to the future.
Any intentional use of reserves that reduces reserve levels below the minimum policy levels shall be specifically approved by the City Council.
Section 3: Other Assignments/Commitments
A. Future Capital Project or Other Long-Term Goal Assignments or Commitments. The Council may also commit or assign specific General Fund balance levels above the reserve target for future development of capital projects, unfunded liabilities or other long-term goals that it determines to be in the best interests of the City.
B. Other Commitments and Assignments. In addition to the 35% target noted above, unrestricted fund balance levels will be sufficient to meet funding requirements for programs or projects approved in prior years which are carried forward into the new year; debt service reserve requirements; commitments for encumbrances; and other restrictions, commitments or assignments required by contractual obligations, state law or generally accepted accounting principles.
Section 4: Correcting Balances Below the Minimum Balance Whenever the City's Funds with established minimum balances per this policy fall below these minimal levels, the City will strive to restore these balances to the minimum level within five-years. Some actions that may be considered to rectify this situation include the following:
A. General Fund
1. Strategically reducing general fund operating budgets.
2. Updating and improving the City's economic development strategy.
3. Assessing workload and staffing levels to ensure appropriate staffing of General Fund operations, redeploy staffing if necessary.
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5. Conduct an analysis of General Fund cost allocation to plan to ensure other City funds are paying the appropriate fees for the General Fund services they receive.
6. Identify special revenues or other funds that can help support the General Fund.
B. Water, Sewer and Refuse Funds
1. Strategically reduce operations budgets.
2. Initiate a user rate analysis and implement rate changes as needed.
3. Analyze existing debt and possible refinancing options to reduce existing debt service cost.
4. Defer non-essential capital improvement projects until adequate funding can be secured through rate increases, grants or debt issuance.
As revenues versus expenditures improve, the City will allocate at least half to reserve restoration, with the balance available to fund asset replacements, unfunded liabilities, capital improvement projects, service level restorations or new operating programs.
Section 5: Use of Balances Exceeding the Minimum Balance At times, the City may find itself with unassigned General Fund balances and/or available working capital in the Water, Sewer and Refuse funds that exceed the minimums established by this policy. This policy does not require or recommend that those additional reserve funds be spent down but it does establish the following guidelines regarding the potential use of those funds.
A. Excess reserve funds are not to be used for new or existing recurring expenses except on a short-term basis.
B. Investment of these funds on a longer-term basis, in compliance with the City's Investment Policy, should be considered to provide an ongoing source of recurring investment income for the City.
C. Assignment or use of these funds should be considered for early partial or full retirement of existing debt or other unfunded long-term liabilities.
D. A review of the one-time capital improvements needed within the City should be considered to identify and prioritize potential capital projects. Once potential projects have been identified, assignment or use of these funds should be considered for these one-time capital improvement projects.
FINANCIAL REPORTING AND BUDGET ADMINISTRATION
A. Annual Reporting. The City will prepare annual financial statements as follows:
1. In accordance with best practices and industry standards, the City will contract for an annual audit by a qualified independent certified public accountant. The City will strive for an unqualified auditors’ opinion.
2. The City will use generally accepted accounting principles in preparing its annual financial statements and will strive to meet the requirements of the GFOA’s Award for Excellence in Financial Reporting program.
3. The City will issue audited financial statements within 180 days after year-end.
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B. Interim Reporting. The City will prepare and issue timely interim reports on the City’s fiscal status to the Council and staff. This includes on-line access to the City’s financial management system; monthly reports to program managers; more formal quarterly reports to the Council and Department Heads; midyear budget reviews; and interim annual reports.
C. Budget Administration. The Council may amend or supplement the budget at any time after its adoption by majority vote of the Council members. Council approval is required for all new appropriations from fund balance/working capital. The City Manager has the authority to make administrative adjustments to the budget as long as those changes will not have a significant policy impact nor affect budgeted year-end fund balances.
D. Agenda Report Review. A Fiscal Impact Statement will be provided with each staff report submitted to the
Council as part of the agenda packet.
CAPITAL FINANCING AND DEBT MANAGEMENT
A. Capital Financing
1. The City will consider the use of debt financing only for one-time capital improvement projects and only
under the following circumstances:
a. When the project’s useful life will exceed the term of the financing. b. When project revenues or specific resources will be sufficient to service the long-term debt.
2. Debt financing will not be considered appropriate for any recurring purpose such as current operating and
maintenance expenditures. The issuance of short-term instruments such as revenue, tax or bond anticipation notes is excluded from this limitation.
3. Capital improvements will be financed primarily through user fees, service charges, assessments, special taxes or developer agreements when benefits can be specifically attributed to users of the facility. Accordingly, development impact fees should be created and implemented at levels sufficient to ensure that new development pays its fair share of the cost of constructing necessary community facilities.
4. While development impact fees can be a major funding source in financing capital project improvements, revenues from these fees are subject to significant fluctuation based on the rate of new development. Accordingly, the following guidelines will be followed in designing and building projects funded with development impact fees:
a. The availability of impact fees in funding a specific project will be analyzed on a case-by-case basis as bid specifications or contract awards are submitted for approval. b. If adequate funds are not available at that time, the Council will make one of two determinations:
Defer the project until funds are available.
Based on the high-priority of the project, advance funds from the General Fund or appropriate enterprise fund, which will be reimbursed as soon as funds become available. Repayment of advances should be the first use of development impact fee funds when they become available.
5. The City will use the following criteria to evaluate pay-as-you-go versus long-term financing in funding capital improvements:
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Factors Favoring Pay-As-You-Go Financing
a. Current revenues and adequate fund balances are available or project phasing can be accomplished.
b. Existing debt levels adversely affect the City's credit rating. c. Market conditions are unstable or present difficulties in marketing.
Factors Favoring Long Term Financing
d. Revenues available for debt service are deemed sufficient and reliable so that long-term financings
can be marketed with investment grade credit ratings.
e. The project securing the financing is of the type that will support an investment grade credit rating.
f. Market conditions present favorable interest rates and demand for City financings. g. A project is mandated by state or federal requirements, and resources are insufficient or unavailable.
h. It is a high-priority that is immediately required to meet or relieve service or capacity needs and current resources are insufficient or unavailable.
B. Budget Integration and Policy Links
The decision to incur new indebtedness should be integrated with the adopted Operating Budget and Capital Improvement Plan (CIP). While CIP projects may surface independently from the budget process, they will typically be an integral of the adopted CIP. Moreover, projects in the CIP typically have strong policy links to the General Plan, Special Plans, adopted facility or infrastructure plans and other policy documents. Annual debt service requirements will be included in the Operating Budget.
C. Sources of Capital Financing
1. Cash Funding. The City funds a significant portion of its CIP on a “pay-as-you-go” basis. As part of a “pay as you go” strategy, the City will first look for grant funding for capital projects.
2. Interfund Borrowing. The City may borrow internally from other funds with surplus cash instead of issuing bonded debt. The purpose of interfund borrowing is to finance high priority needs and reduce costs of interest, debt issuance and/or administration. Purposes warranting the use of this type of borrowing could include short-term cash flow imbalances due to grant terms, interim financing pending the issuance of bonds or long-term financing in lieu of bonds. The City funds from which the money is borrowed shall be repaid with interest based upon the earning rate of the City’s investment pool. The Finance Director shall also exercise due diligence to ensure that it is financially prudent for the Fund making the loan. Interfund loans will be evaluated on a case-by-case basis. Any borrowing between two City funds which exceeds 24 months requires a repayment schedule approved by the Council.
3. Bank Loans, Lines of Credit and Direct Placements. While not a common method of financing capital
projects, financial institution credit or other direct placements may be evaluated on a case-by-case basis where the advantages over other methods are compelling.
4. State and Federal Loans. The City will evaluate State and Federal loan programs, including but not limited to loans such as the State Water Resources Control Board’s revolving fund loans for the construction of water and wastewater infrastructure projects.
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5. Other Loan Programs. The City may consider other loan programs on a case-by-case basis where the advantages over other methods are compelling.
6. Equipment Lease Purchase Agreements. The City may consider lease-purchase agreements for long lived assets such as backhoes and trash trucks.
7. Bond Financing. The City may issue any bonds that are allowed under federal and state law, including but not limited to general obligation bonds, certificates of participation, revenue bonds, lease-revenue bonds, assessment district bonds and special tax bonds. While conduit financings do not constitute a general obligation of the issuer, the same level of due diligence prior to bond issuance is required as outlined Section F below. The City will consider requests for assessment or special tax district formation on a case-by-case basis as outlined in Section G below.
D. Joint Powers Authority (JPA). In addition to the long and short-term financing instruments described above, the City may also consider joint arrangements with other governmental agencies when a project serves the public interest beyond City boundaries.
E. Debt Management
1. The City will not obligate the General Fund to secure long-term financings except when marketability can be significantly enhanced.
2. An internal feasibility analysis will be prepared for each long-term financing which analyzes the impact on current and future budgets for debt service and operations. This analysis will also address the reliability of revenues to support debt service.
3. The City will generally conduct financings on a competitive basis. However, negotiated financings may
be used due to market volatility or the use of an unusual or complex financing or security structure.
4. The City’s financing team (such as financial advisor, bond counsel and trustee) will typically be selected through a competitive request for proposal (RFP) process for a multi-year, programbased term in providing ongoing advice and understanding of City needs.
5. The City will seek an investment grade rating (Baa/BBB or greater) on any direct debt and will seek credit enhancements such as letters of credit or insurance when necessary for marketing purposes, availability and cost-effectiveness.
6. The City will monitor all forms of debt annually coincident with the City's Budget preparation and review process and report concerns and remedies, if needed, to the Council.
7. The City will diligently monitor its compliance with bond covenants and ensure its adherence to federal arbitrage regulations.
8. The City will maintain good, ongoing communications with bond rating agencies about its financial condition. The City will follow a policy of full disclosure on every financial report and bond prospectus (Official Statement).
9. In accordance with generally accepted accounting principles and the City internal control procedures, the Finance Director is responsible for ensuring bond proceeds are spent for the intended purposes identified.
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in the bond documents and that the proceeds are spent in the time frames identified in the tax certificate
prepared by the City’s bond counsel.
10. For any applicable debt issued after January 2017, the City will file annual debt transparency reports with
the California Debt and Investments Advisory Commission in accordance State Government Code Section 8855.
F. Debt Capacity
1. General Purpose Debt Capacity. The City will carefully monitor its levels of general-purpose debt.
Because the City’s general purpose debt capacity is limited, it is important that general purpose debt financing is only used for high-priority projects where the City cannot reasonably use other financing methods for two key reasons:
a. Funds borrowed for a project today are not available to fund other projects tomorrow. b. Funds committed for debt repayment today are not available to fund operations in the future.
In evaluating debt capacity, general-purpose annual debt service payments should not exceed 10% of General Fund revenues.
2. Enterprise Fund Debt Capacity. The City will set enterprise fund rates at levels needed to fully cover debt service requirements (including any coverage requirements) as well as operations, maintenance, administration and capital improvement costs. The ability to afford new debt for enterprise operations will be evaluated as an integral part of the City’s rate review and setting process.
G. Land-Based Financings
1. Public Purpose. The City will consider formation of land-based financing districts in accordance with the State’s assessment law or the Mello-Roos Community Facilities Act. There will be a clearly articulated public purpose in forming an assessment or special tax district in financing public improvements. This should include a finding by the Council as to why this form of financing is preferred over other funding options such as impact fees, reimbursement agreements or direct developer responsibility for the improvements.
2. Eligible Improvements. Except as otherwise determined by the Council when proceedings for district formation are commenced, preference in financing public improvements through an assessment or special tax district shall be given for those public improvements that help achieve clearly identified community facility and infrastructure goals in accordance with adopted facility and infrastructure plans as set forth in key policy documents such as the General Plan, Specific Plan, Facility or Infrastructure Master Plans, or Capital Improvement Plan.
Such improvements include study, design, construction and/or acquisition of:
a. Public safety facilities.
b. Water supply, distribution and treatment systems.
c. Waste collection and treatment systems.
d. Major transportation system improvements, such as freeway interchanges; bridges; intersection improvements; construction of new or widened arterial or collector streets (including related landscaping and lighting); sidewalks and other pedestrian paths; transit facilities; and bike paths. e. Storm drainage, creek protection and flood protection improvements. f. Parks, trails, community centers and other recreational facilities.
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g. Open space.
h. Cultural and social service facilities.
i. Other governmental facilities and improvements such as offices, information technology systems and telecommunication systems.
School facilities will not be financed except under appropriate joint community facilities agreements or joint exercise of powers agreements between the City and school districts.
3. Active Role. Even though land-based financings may be a limited obligation of the City, the City will play an active role in managing the district. This means that the City will select and retain the financing team, including the financial advisor, bond counsel, trustee, appraiser, disclosure counsel, assessment engineer and underwriter. Any costs incurred by the City in retaining these services will generally be the responsibility of the property owners or developer; will be advanced via a deposit when an application is filed; or will be paid on a contingency fee basis from the proceeds from the bonds.
4. Credit Quality. When a developer requests district formation, the City will carefully evaluate the applicant’s financial plan and ability to carry the project, including the payment of assessments and special taxes during build-out. This may include detailed background, credit and lender checks, and the preparation of independent appraisal reports and market absorption studies. For districts where one property owner accounts for more than 25% of the annual debt service obligation, a letter of credit further securing the financing may be required.
5. Reserve Fund. A reserve fund should be established in the lesser amount of: the maximum annual debt service; 125% of the annual average debt service; or 10% of the bond proceeds.
6. Value-to-Debt Ratios. The minimum value-to-date ratio should generally be 4:1. This means the value of the property in the district, with the public improvements, should be at least four times the amount of the assessment or special tax debt. In special circumstances, after conferring and receiving the concurrence of the City’s financial advisor and bond counsel that a lower value-to-debt ratio is financially prudent under the circumstances, the City may consider allowing a value-to-debt ratio of 3:1. The Council should make special findings in this case.
7. Appraisal Methodology. Determination of value of property in the district shall be based upon the full cash value as shown on the ad valorem assessment roll or upon an appraisal by an independent Member Appraisal Institute (MAI). The definitions, standards and assumptions to be used for appraisals shall be determined by the City on a case-by-case basis, with input from City consultants and district applicants, and by reference to relevant materials and information promulgated by the State of California, including the Appraisal Standards for Land-Secured Financings prepared by the California Debt and Investment Advisory Commission.
8. Capitalized Interest During Construction. Decisions to capitalize interest will be made on case-bycase basis, with the intent that if allowed, it should improve the credit quality of the bonds and reduce borrowing costs, benefiting both current and future property owners.
9. Maximum Burden. Annual assessments (or special taxes in the case of Mello-Roos or similar districts) should generally not exceed 1% of the sales price of the property; and total property taxes, special assessments and special taxes payments collected on the tax roll should generally not exceed 2%.
10. Benefit Apportionment. Assessments and special taxes will be apportioned according to a formula that is clear, understandable, equitable and reasonably related to the benefit received by—or burden attributed FY 2025–26 BUDGET & FISCAL POLICIES FY 2026–27 Tradition | Unity | Exellence Fiscal year 2026-2027 | Budget and Fiscal Policies
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to—each parcel with respect to its financed improvement. Any annual escalation factor should generally
not exceed 2%.
11. Special Tax District Administration. In the case of Mello-Roos or similar special tax districts, the total
maximum annual tax should not exceed 110% of annual debt service. The rate and method of apportionment should include a back-up tax in the event of significant changes from the initial development plan and should include procedures for prepayments.
12. Foreclosure Covenants. In managing administrative costs, the City will establish minimum delinquency
amounts per owner, and for the district as a whole, on a case-by-case basis before initiating foreclosure proceedings.
13. Impact on the City Bonding Capacity. The City will consider the effect of assessments or special taxes
on the City’s ability to issue bonds or other property-based tax measures.
14. Adjustment of Development Impact Fees. Assessment and special tax districts can fund public facilities or infrastructure improvements otherwise funded with the City’s development impact fees or project specific exactions. In such cases, the area’s development impact fee obligations will be adjusted proportionately.
15. Special Tax Consultant. As part of special tax district formations, the City will retain a special tax consultant to prepare a report that recommends a special tax rate and method for the proposed district and evaluates the special tax proposed to determine its ability to adequately fund identified public facilities, City administrative costs and services (if applicable) and other related expenditures.
16. Disclosure to Bondholders. In general, each property owner who accounts for more than 10% of the annual debt service or bonded indebtedness must provide ongoing disclosure information annually as described under SEC Rule 15(c)-12.
17. Disclosure to Prospective Purchasers. Full disclosure about outstanding balances and annual payments should be made by the seller to prospective buyers at the time that the buyer bids on the property. It should not be deferred to after the buyer has made the decision to purchase. When appropriate, applicants or property owners may be required to provide the City with a disclosure plan.
H. Conduit Financings
1. The City will consider requests for conduit financing (use of the City’s tax-exempt status by other agencies in issuing their own bonds that do not incur any repayment obligation by the City) on a case-by case basis using the following criteria:
a. The City’s bond counsel will review the terms of the financing and render an opinion that there will be no liability to the City in issuing the bonds on behalf of the applicant. b. There is a clearly articulated public purpose in providing the conduit financing. c. The applicant is capable of achieving this public purpose.
2. This means that the review of requests for conduit financing will generally be a two-step process:
a. First asking the Council if they are interested in considering the request and establishing the ground rules for evaluating it.
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b. And then returning with the results of this evaluation and recommending approval of appropriate financing documents if warranted.
This two-step approach ensures that the issues are clear for both the City and applicant, and that key policy questions are answered.
3. The workscope necessary to address these issues will vary from request to request, and accordingly will have to be determined on a case-by-case basis. Additionally, the City should generally be fully reimbursed for its costs in evaluating the request; however, this should also be determined on a caseby case basis.
I. Enhanced Infrastructure Financing District (EIFD)
1. EIFD financing should be considered for public facility or infrastructure improvements that confer Citywide and/or regional benefits. This may include the “City share” of infrastructure included in the City’s development impact fees.
2.Unless there is a Development Agreement in place that provides otherwise, EIFDs should not be used to fund real estate projects’ proportional share of infrastructure costs otherwise included in the City’s development impact fees or charged as project-specific exactions (such as subdivision improvements).
3.City should consider EIFDs when more than one local government jurisdiction is participating to produce maximum benefit.
4.At the time of formation of the EIFD (or if changes to the EIFD are contemplated), the City should require a fiscal impact analysis to determine if an EIFD is fiscally prudent and analyze opportunity cost to the City’s General Fund.
J. Refinancings
1.General Guidelines. Periodic reviews of all outstanding debt will be undertaken to determine refinancing opportunities. Refinancings will be considered (within federal tax law constraints) under the following conditions:
a. There is a net economic benefit.
b. It is needed to modernize covenants that are adversely affecting the City’s financial position or operations.
c. The City wants to reduce the principal outstanding in order to achieve future debt service savings, and it has available working capital to do so from other sources.
2. Standards for Economic Savings. In general, refinancings for economic savings will be undertaken whenever net present value savings of at least five percent (5%) of the refunded debt can be achieved.
a. Refinancings that produce net present value savings of less than five percent will be considered on a case-by-case basis, provided that the present value savings are at least three percent (3%) of the refunded debt.
b. Refinancings with savings of less than three percent (3%), or with negative savings, will not be considered unless there is a compelling public policy objective.
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Fiscal year 2026-2027 | Guide To Reading & Understanding The Budget
BUDGET PURPOSE
What is an annual budget?
The City of McFarland’s annual budget is essentially a guidebook for achieving the goals for the year set by the Council during an annual strategic planning process. Its primary purpose is to link goals with the resources needed to achieve them. The Council's goals for the fiscal year can be found in the “Budget Message” at the beginning of this document. The budget is based on a fiscal year that runs from July 1 of one year to June 30 of the following year.
McFarland’s budget is not just a compilation of expenses and income for the year but also paints a comprehensive picture of the direction the City is taking as an organization on behalf of the community. As recommended by the Government Finance Officers Association of the United States and Canada (GFOA), the Budget’s organization and content are designed to achieve four key goals:
Policy document. Sets forth goals and objectives to be accomplished and articulates fundamental principles upon which budget is prepared.
Fiscal plan. Identifies and appropriates public resources.
Operations guide. Describes basic organizational units and activities of the City.
Communications tool. Provides the community with a blueprint of how public resources are being used.
BUDGET ORGANIZATION
How is the budget laid out?
In meeting the budget goals above, McFarland’s budget is designed to provide complicated financial information about the City in an easy-to-read format. To do this, the Budget is organized into six main sections:
Introduction (which includes the “Budget Message” highlighting key fiscal issues) City-Wide Financial Summaries
Fund Financial Schedules
Capital Improvement Program (CIP) Summary
Authorized Staffing
Appendix
The following describes each of these sections.
1. Introduction
The Introduction section begins with the Budget Message from the City Manager to the Council that sets forth the key fiscal issues facing the City and how the Budget responds to them. It also outlines top Council goals for the year and provides a general overview of the Budget. The Budget Message is followed by budget and fiscal policies; this guide to reading and Adopted Annual Operating Budget
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understanding the budget; a listing of key City officials and advisory bodies; and an organization chart.
2. Citywide Financial Summaries
This section provides a financial overview of the entire Budget by providing a summary of all funds within the City listed by fund type. This schedule includes each fund’s projected fund balance at the beginning of the year; all budgeted revenues, expenditures and financing sources (uses) for that fund; and projected ending fund balance. This section also includes appropriations by Department and Fund; graphics showing revenues and expenditures by fund, and the five-year CIP.
3. Fund Financial Schedules
This section is the heart of the Budget, which presents operating budgets by fund:
Governmental Funds
General Fund
Special Revenue Funds
Capital Project Funds
Enterprise Funds
Sewer
Water
Refuse
Public Transportation
Each fund section provides:
Revenues, expenditures and changes in
fund balance
Graphics showing historical trends of revenues
and expenditures
Revenue and expenditure detail
Community Development
Planning
Building Inspection
Grant Administration
Economic Development
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4. Capital Improvement Program (CIP)
The City prepares a comprehensive five-year CIP. The CIP also includes a summary of all projects by type and funding source. This summary is provided in this section of the Budget.
The first year of the CIP is adopted with the operating budget.
5. Authorized Staffing
Staffing is among the City’s top expenditures. This section shows:
Full-time equivalent staffing positions by department/division Salary and benefits distribution summary
Employee benefit summary
6. Appendix
This section provides supplemental information about the budget process and the City.
Budget process and calendar
Appropriations limit description
Glossary
Resolutions adopting the Budget, CIP and Appropriations Limit Public Safety
Police Services
Animal Services
Code Enforcement
Public Works
Engineering
Streets
Community Center
Support Services
City Council
City Administration
Finance and Accounting
Facilities Maintenance
Management Information Systems
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CITYWIDE FINANCIAL
SUMMARY
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SUPPORT SERVICES
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Projected FY2026-27 FY2026-27 FY2026-27 FY2026-27 Other Sources Projected Fund Balances July 1, 2026 Revenues Appropriations Transfers In Transfers Out (Uses) June 30, 2027
GENERAL FUND
GENERAL 4,021,725 9,247,773 12,090,301 6,094,682 5,095,838 82,117 2,260,159 CAPITAL IMPROVEMENT PROJECTS 2,751,822 2,740,635 5,105,425 2,364,790 1,822 2,750,000 TOTAL GENERAL FUND 6,773,547 11,988,408 17,195,726 8,459,472 5,097,660 82,117 5,010,159
SPECIAL REVENUE
TRANSPORTATION DEVELOPMENT ACT - 1,108,069 - - 1,108,069 - LIGHTING AND LANDSCAPING MAINT DIST 0 169,793 327,690 202,951 44,961 94 COMMUNITY FACILITIES DISTRICT 0 714,000 35,000 - 679,000 0 GAS TAX (27,993) 403,054 - - 375,061 0
ROAD MAINTENANCE AND REHAB (SB1) 936,834 407,796 - - - 1,344,630 COPS (914) - - - - (914)
DEVELOPMENT IMPACT FEES 5,088,657 823,420 - - 2,000,000 3,912,077 MISCELLANEOUS GRANTS 304,394 - - - - 304,394
CALHOME 275,000 - - - - 275,000
CDBG 0 - - - - 0
TOTAL SPECIAL REVENUE 6,575,980 3,626,132 362,690 202,951 4,207,091 - 5,835,282
ENTERPRISE
SEWER 1,309,207 3,723,264 3,498,853 - 259,115 - 1,274,503 WATER 6,843,790 5,030,719 6,089,656 - 308,873 - 5,475,981 REFUSE 144,666 1,980,775 1,730,717 - 100,136 - 294,588
PUBLIC TRANSPORTATION - 605,009 568,640 - 36,370 - (1)
TOTAL ENTERPRISE 8,297,663 11,339,767 11,887,865 - 704,494 - 7,045,070
TRUST & AGENCY
MCFRARLAND IMROVEMENT AUTHORITY 1,640,099 317,277 276,450 - 1,055,718.17 625,208 TOTAL TRUST & AGENCY 1,640,099 317,277 276,450 - 1,055,718.17 - 625,208 Total 23,287,289 27,271,584 29,722,731 8,662,423 11,064,963 82,117 18,515,719 Citywide Financial Summaries
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Proposed Budget Personnel Operating Capital Total Appropriations
GENERAL FUND
SUPPORT SERVICES 676,185 1,696,480 800 2,373,465
PUBLIC SAFETY 4,450,618 2,491,970 333,300 7,275,888
PUBLIC WORKS 744,132 480,926 - 1,225,058
COMMUNITY DEVELOPMENT 778,091 437,799 - 1,215,890
CAPITAL IMPROVEMENT PROJECTS - - 5,105,425 5,105,425
TOTAL GENERAL FUND 6,649,025 5,107,175 5,439,525 17,195,726
SPECIAL REVENUE
LIGHTING LANDSCAPING AND MAINTENANCE DISTRICT 197,776 129,914 - 327,690
COPS GRANT - - - -
MISCELLANEOUS GRANTS - - - -
COMMUNITY FACILITIES DISTRICT - 35,000 - 35,000
TOTAL SPECIAL REVENUE 197,776 164,914 - 362,690
ENTERPRISE
SEWER 924,232 1,027,121 1,547,500 3,498,853
WATER 934,125 1,319,203 3,836,328 6,089,656
REFUSE & RECYCLING 245,631 1,485,086 - 1,730,717
PUBLIC TRANSPORTATION 209,205 59,435 300,000 568,640
TOTAL ENTERPRISE 2,313,193 3,890,844 5,683,828 11,887,865
TRUST & AGENCY
MCFARLAND IMPROVEMENT AUTHORITY - 276,450 - 276,450
TOTAL TRUST & AGENCY - 276,450 - 276,450
Total Appropriations 9,159,994 9,439,384 11,123,353 29,722,731 Appropriations by Fund
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$5,107,175
$164,914
$3,890,844
$276,450
Expenditures by Fund Type
GENERAL FUND SPECIAL REVENUE FUNDS
ENTERPRISE FUNDS TRUST & AGENCY FUNDS
$9,247,773 , 34%
$2,740,635 , 10%
$3,626,132 , 13%
$11,339,767 , 42%
$317,277 , 1%
Revenues by Fund Type
GENERAL FUND CAPITAL PROJECTS FUND SPECIAL REVENUE FUNDS
ENTERPRISE FUNDS TRUST & AGENCY FUNDS
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5,844,271 - 4,668,925
25,212,500
27,151,328
- 3,579,500
5 Year CIP By Project Category 2026-2031
City Buildings and Facilities Park Improvements Streets & Transportation Wastewater System Water System Sanitation System
Transit
1,040,000 - 4,065,425
1,547,500
3,836,328 - 300,000
CIP Projects By Category 2026-27
City Buildings and Facilities Park Improvements Streets & Transportation Wastewater System Water System Refuse System
Transit
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FUND FINANCIAL
SCHEDULES
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2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Budgeted Projected Budget
REVENUES
Taxes and Franchise Fees
General Property Tax $409,339 $447,292 $515,295 $515,295 $525,601 VLF Swap Property Tax 1,672,098 1,672,098 1,641,265 1,641,265 1,674,090 General Sales Tax 485,663 513,865 486,728 609,405 640,174 Measure M Sales Tax 1,014,048 1,222,349 1,021,218 1,296,030 1,362,540 Measure C Sales Tax - - - - 1,362,540
Measure O Business Tax - 462,790 800,000 828,789 840,000 Franchise Fees 234,627 248,195 219,300 219,300 223,686
Business License Tax 69,453 94,564 88,220 88,220 88,585 Property Transfer Tax 26,102 23,702 18,657 18,657 19,030 Total Taxes 3,911,331 4,684,855 4,790,683 5,216,961 6,736,245 Permit and Service Charges
Development Review 1,229,202 513,289 595,284 685,112 402,102 Conditional Use Permit (CUP) Fees 1,044,989 954,908 971,505 972,702 991,233 Other Charges 120,411 2,040 1,800 1,800 1,800
Total Permit and Service Charges 2,394,602 1,470,237 1,568,589 1,659,614 1,395,135 Grants/Intergovernmental 412,255 493,032 807,017 746,393 398,812 Other Revenues 821,220 1,083,776 784,210 1,309,633 717,581 Total Revenues 7,539,408 7,731,901 7,950,499 8,932,601 9,247,773
EXPENDITURES
Operating Costs 7,438,101 8,513,774 10,727,951 10,221,353 11,756,201 CIP Projects 979,947 481,144 924,725 916,988 334,100
Total Expenditures 8,418,048 8,994,918 11,652,676 11,138,342 12,090,301
OTHER SOURCES (USES)
Transfers In 5,777,804 4,511,322 6,171,688 6,276,179 6,094,682 Transfers Out (1,971,862) (2,863,758) (3,083,598) (3,523,239) (5,095,838) Total Other Sources (Uses) 3,805,943 1,647,564 3,088,090 2,752,940 1,080,962 Sources Over (Under) Uses 2,927,302 384,546 (614,087) 547,199 (1,761,566) FUND BALANCE, BEGINNING OF YEAR 162,677 3,089,980 3,474,526 3,474,526 4,021,725
FUND BALANCE, END OF YEAR
Unassigned Fund Balance 3,089,980 3,474,526 2,860,439 4,021,725 2,260,159 Total Fund Balance 3,089,980 3,474,526 2,860,439 4,021,725 2,260,159 General Fund Revenues, Expenditures and Changes in Fund Balance 35 DRAFT
2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Budgeted Projected Budget
REVENUES
Grants/Intergovernmental 2,027,060 1,165,267 23,426,442 20,879,350 2,740,635 Other Revenues - - - - -
Total Revenues 2,027,060 1,165,267 23,426,442 20,879,350 2,740,635
EXPENDITURES
CIP Projects 1,589,414 2,898,727 25,136,922 20,854,659 5,105,425 Total Expenditures 1,589,414 2,898,727 25,136,922 20,854,659 5,105,425
OTHER SOURCES (USES)
Transfers In 1,036,822 1,713,343 1,690,984 350,000 2,364,790 Transfers Out (998) (1,136) (1,775) (1,548) (1,822)
Total Other Sources (Uses) 1,035,824 1,712,207 1,689,209 348,452 2,362,968 Sources Over (Under) Uses 1,473,470 (21,254) (21,271) 373,143 (1,822) FUND BALANCE, BEGINNING OF YEAR 926,462 2,399,932 2,378,679 2,378,679 2,751,822
FUND BALANCE, END OF YEAR
Assigned: CUP Fees for Street Capital Projects 2,750,000 2,750,000 2,750,000 2,750,000 2,750,000 Unassigned Fund Balance (350,068) (371,321) (392,592) 1,822 (0) Total Fund Balance 2,399,932 2,378,679 2,357,408 2,751,822 2,750,000 General Fund Capital Improvement Projects Revenues, Expenditures and Changes in Fund Balance 36 DRAFT
$2,373,465 , 20%
$7,275,888 , 60%
$1,225,058 , 10%
$1,215,890 , 10%
General Fund Expenditures by Function
SUPPORT SERVICES PUBLIC SAFETY PUBLIC WORKS COMMUNITY DEVELOPMENT $6,649,025 , 39%
$5,107,175 , 30%
$5,439,525 , 31%
General Fund Expenditures by Type
PERSONNEL OPERATING CAPITAL
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$6,736,245 , 56%
$1,395,135 , 12%
$3,139,447 , 26%
$717,581 , 6%
General Fund Revenues by Type
TAXES AND FRANCHISE FEES PERMIT AND SERVICE CHARGES
GRANTS/INTERGOVERNMENTAL OTHER REVENUES
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-
5,000,000
10,000,000
15,000,000
20,000,000
25,000,000
30,000,000
35,000,000
2023-24 Actual 2024-25 Actual 2025-26 Projection 2026-27 Budget General Fund Revenues
-
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
7,000,000
2023-24 Actual 2024-25 Actual 2025-26 Projection 2026-27 Budget General Fund Expenditures
Personnel Operating
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2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Budgeted Projected Budget
REVENUES
City Council
48330 Contributions & Donations - 80 - 62 -
City Administration
44000 Other Agency Grants - Catalyst - - 210,900 50,000 160,900 Finance and Accounting
42340 Administration Fee 3,868 - - - -
Planning
41400 Planning & Engineering Fees 60,011 44,661 150,000 100,000 120,000 41400 Planning & Engineering Fees - Tract 7214 9,393 4,859 - - - 41400 Planning & Engineering Fees San Joaquin Renew 341,233 - - - - 41400 Planning & Engineering Fees Medical Office - Elmo 4,472 600 - - - 41400 Planning & Engineering Fees - R&F Building 5,083 - - - - 41400 Planning & Engineering Fees - Tract 7393 58,221 10,158 - - - 41400 Planning & Engineering Fees - Superior Gas 7,714 - - - - 41400 Planning & Engineering Fees - Parcel Map 12462 4,958 - - - - 41400 Planning & Engineering - Annex 20 24,950 - - - -
41400 Planning & Engineering - VTPM 12540 3,380 - - - - 41400 Planning & Engineering Fees- GEO Group 20,000 - - - - 41400 Planning & Engineering Fees - Burger King 4,030 - - - - 41400 Planning & Engineering Fees - 809 Garzoli Ave 5,840 3,000 - - - 41400 Planning & Engineering Fees - Milicic Ranch 12,540 - - - - 41400 Planning & Engineering Fees - El Buen Pastor 670 - - - - 41400 Planning & Engineering Fees - Carneceria 419 - - - - 41620 Home Occupation Permit - 125 - - -
44000 Other Agency Grants- SALC 65,000 - - - -
44000 Other Agency Grants - REAP 73,166 - - - -
44000 Other Agency Grants SALC (7,333) 7,333 - - -
48300 Contributions & Donations - Grape Festival - 21,930 - - 10,250 48300 Contributions & Donations - Freedom Fest - 11,303 28,979 28,979 30,000 48300 Contributions & Donations - Cinco De Mayo Festival - 80 - 20,000 30,000 48300 Contributions & Donations - HomeTown Heroes - - 2,111 2,145 3,000 Public Safety
40220 Sales Tax - Public Safety 1/2% 17,223 18,717 18,129 18,129 18,492 41310 GEO CUP/MPD Contribution 113,501 119,360 122,751 120,881 124,507 41900 Court Fines 30,116 77,685 35,000 30,000 30,000
41950 Live Scan Fees 238 515 - 500 -
44000 Other Agency Grants - Fentanyl Task Force - 31,887 159,613 159,613 - 44000 Other Agency Grants SIT OP & SRO 275,813 161,159 123,179 200,000 237,912 44050 State Grants 5,610 222,652 - 23,455 -
44250 COPS/SLESF 51,771 194,663 150,000 201,537 150,000 45000 Copies/Reports 5,101 3,069 3,000 4,500 3,000
48000 POST Reimbursements 8,795 11,969 29,000 28,500 30,000 48200 Miscellaneous 161,925 4,186 2,600 183,463 2,600
48200 Miscellaneous - Opioid Settlement - 8,545 - - -
48300 Contributions & Donations 11,150 17,427 - - -
48300 Contributions & Donations - Bike Safety Rodeo - 1,550 - 5,600 - 48300 Contributions & Donations - Shop with a Cop - 3,460 - 2,500 - 48300 Contributions & Donations - Trunk or Treat 6,000 3,135 - 650 - 48600 McFarland PD Asset/Forfeiture 40,435 - - - -
Animal Control Services
41200 Animal Licenses 965 400 500 630 -
41210 Animal Shelter Fees 1,309 50 100 1,085 -
44000 Spay and Neuter Grant - UC Davis - 70,000 - - -
48300 Contributions & Donations - Animal Shelter Events - 100 - 101 - Building Inspection
41400 Planning & Engineering Fees - (180) - - -
41500 Building Permits 554,381 331,670 345,869 508,233 214,947 41505 Technology Fee 21,811 14,333 11,805 19,394 10,318 General Fund Detail Revenues and Expenditures
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2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Budgeted Projected Budget
General Fund Detail Revenues and Expenditures
41510 Training Fee 21,907 15,082 11,805 15,102 10,318
41515 Building - GP Maintenance Fee 22,163 14,783 11,805 12,657 10,318 41550 Building Plan Check 20,917 57,600 50,000 23,556 30,000 Code Enforcement
41700 Code Enforcement Revenue 77,030 19,089 10,000 12,000 10,000 48200 Miscellaneous Code Enforcement 20412 49,347 29,665 - - - Streets
44150 Intergovernmental Revenues - - 313,325 313,325 -
48200 Miscellaneous Revenue 10 - - - -
Community Center
42350 Rents 15,322 20,271 12,000 16,000 15,000
Construction Management
41510 Training Fee 896 617 500 85 100
41520 Technology Fee 896 617 500 85 100
41600 Excavation Permits 23,317 15,367 13,000 6,000 6,000 General Fund Revenue
40100 General Property Tax 20401 409,339 447,292 515,295 515,295 525,601 40180 VLF - In Lieu Property Tax 1,672,098 1,672,098 1,641,265 1,641,265 1,674,090 40200 Sales Tax & Bradley Burns 485,663 513,865 486,728 609,405 640,174 40240 Property Transfer Tax 26,102 23,702 18,657 18,657 19,030 40300 Motor Vehicle License Fees (MVLF) 17,513 22,364 18,220 18,220 18,585 41100 Business Licenses 51,941 72,200 70,000 70,000 70,000 41250 Yard Sale Permits 2,250 2,040 1,800 1,800 1,800
41300 Franchise Fees 234,627 248,195 219,300 219,300 223,686 41310 CUP Fees 1,044,989 954,908 971,505 972,702 991,233 42340 Administrative Fees 118,161 - - - -
42350 Rents 13,169 16,452 38,366 23,491 27,600
42355 Rents - Leases 14,366 - - - -
45000 Copies/Reports 9 - - - -
48100 Interest Income 191,332 402,158 300,000 300,000 200,000 48200 Miscellaneous 7,999 72,968 30,000 302,230 30,000
48200 Miscellaneous - Community Garden 240 - - - -
48300 Contributions & Donations - Christmas Tree Light. - 2,905 791 5,650 2,941 48300 Contributions & Donations - Community Vigil - 1,380 883 - 191 48300 Contributions & Donations - General Events - 9,880 - 1,000 - 49250 Investment Earnings (FMV) - 10,785 - - -
Measure M Sales Tax
40230 Sales Tax - Measure M 1,014,048 1,222,349 1,021,218 1,296,030 1,362,540 Measure O Business Tax
40235 Business Tax - Measure O - 462,790 800,000 828,789 840,000 Measure C Sales Tax
40232 Sales Tax - Measure C - - - - 1,362,540
Capital Projects
44000 Other Agency Grants - - 4,189,250 37,365 1,700,635 44000 Other Agency Grants - 2025 Street Rehab - - 1,852,518 3,968,588 - 44000 Other Agency Grants - Animal Shelter - 50,000 - - - 44050 State Grants 30,864 651,684 14,884,675 14,373,397 - 44050 HSIP Cycle 10 11,720 (10,147) - - -
44050 RSTP/HIP West Side - Harlow 335,158 49,028 - - -
44050 State Grants - Community Garden 1,649,318 424,702 - - - 44050 State Grant (AHSC) - - - - -
48200 Miscellaneous Revenue - - 2,500,000 2,500,000 1,040,000 Total Revenues 9,566,468 8,897,168 31,376,941 29,811,951 11,988,408
EXPENDITURES
City Council
50100 Salaries - Permanent Employees 12,000 10,700 12,132 12,132 12,000 50300 Payroll Taxes 918 837 1,164 1,164 1,410
50400 Retirement (401K) 24,380 22,250 20,485 20,485 24,000 41 DRAFT
2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Budgeted Projected Budget
General Fund Detail Revenues and Expenditures
50500 Health Insurance Premiums 4 - - - -
50550 Dental/Vision Premiums - (218) - - -
50600 Workers Compensation Insurance 400 459 498 498 580 50700 Life Insurance (4) - - - -
51800 Clothing Allowance 589 640 1,000 500 1,000
52000 Conferences/Meetings/Travel 15,745 13,876 20,500 21,000 20,000 52200 Contract Services 4,216 4,719 5,000 1,500 5,000
53200 Dues & Subscriptions 174 (0) 500 250 500
54000 Fuel 812 333 1,000 250 1,000
54400 Insurance - CSJV Rsk Mgmt. 523 633 668 668 675
55600 Postage 277 352 500 250 500
55800 Printing & Legal Notices 29 (5) 1,000 - 1,000
56000 Professional Services - Other 25 5,236 5,000 3,500 5,000 57100 Special Activities 196,402 9,276 7,500 8,500 9,000 57100 Special Activities - Christmas Tree Lighting 83 2,034 791 4,500 5,000 57100 Special Activities - Community Grants Program 7,500 8,000 10,000 10,000 10,000 57100 Special Activities - Crimes Reward Program - - 25,000 - 25,000 57100 Special Activities - Scholarships - 158,500 100,000 150,000 160,000 57100 Special Activities - Community Vigil - 417 883 693 1,000 57100 Special Activities - State of the City - - 3,000 3,000 3,000 57200 Supplies - Office 1,657 629 500 500 500
57400 Supplies - Operating 1,437 - - - -
57800 Telephone & Communications 3,082 3,007 3,000 2,500 3,000 City Administration
50100 Salaries - Permanent Employees 75,424 90,192 25,986 25,986 26,250 50150 Wages - Temporary Employees - 8,753 10,000 6,000 10,000 50200 Overtime 1,504 4,578 - 1,000 1,000
50300 Payroll Taxes 5,841 8,683 2,653 2,653 2,044
50350 Stipends 283 3,390 522 522 -
50400 Retirement (401K) 7,927 8,472 2,343 2,343 2,625
50500 Health Insurance Premiums 15,408 13,612 1,149 1,149 1,728 50550 Dental/Vision Premiums 2,590 1,071 305 305 231
50600 Workers Compensation Insurance 3,661 2,065 1,019 1,019 1,270 50700 Life Insurance 202 34 7 7 9
52000 Conferences/Meetings/Travel 2,249 342 2,500 2,500 3,750 53100 Grant Expenditures - Catalyst - - 210,900 50,000 160,900 53200 Dues & Subscriptions 1,917 2,001 2,000 3,200 3,500 54000 Fuel 1,550 676 1,000 - 1,000
54400 Insurance - CSJV Rsk Mgmt. 4,857 4,552 1,366 1,366 1,476 54600 Interest Expense 1,417 285 - - -
55200 Miscellaneous 1,574 3,034 3,000 1,000 3,000
55600 Postage 297 352 500 500 515
56000 Professional Services - Other 62 448 31,500 31,500 1,545 56600 Repairs & Maintenance - Vehicle 749 - - - -
57100 Special Activities 60 22 500 500 515
57200 Supplies - Office 701 8 800 500 824
57400 Supplies- Operating 45 - 500 - 515
57800 Telephone & Communications 940 1,339 1,200 1,200 1,236 City Clerk
50100 Salaries - Permanent Employees 25,871 24,278 27,343 27,343 30,928 50150 Wages - Temporary Employees - - - 2,500 2,500
50200 Overtime 844 - - 100 500
50300 Payroll Taxes 2,242 2,158 2,548 2,548 2,481
50350 Stipends 332 1,093 444 444 -
50400 Retirement (401K) 2,856 2,564 2,663 2,663 3,016
50500 Health Insurance Premiums 8,520 1,224 1,385 1,385 1,596 50550 Dental/Vision Premiums 728 146 355 355 740
50600 Workers Compensation Insurance 1,006 1,049 1,133 1,133 1,496 50700 Life Insurance 17 61 27 27 28
42 DRAFT
2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Budgeted Projected Budget
General Fund Detail Revenues and Expenditures
51800 Clothing Allowance 53 150 150 150 150
52000 Conferences/Meetings/Travel 3,133 3,574 5,000 5,000 5,000 52200 Contract Services 12,425 13,429 13,200 13,200 15,000 52920 Furniture (Capital) - 4,321 - - -
52930 Computer Hard/Software (CAP) - Laserfiche - - 24,000 24,000 - 52950 Equipment - Other (Capital) - - 2,600 2,511 -
53200 Dues & Subscriptions 660 665 600 600 800
53400 Election Expense 654 1,107 10,000 7,000 10,000
54000 Fuel 395 421 500 500 500
54400 Insurance - CSJV Rsk Mgmt. 1,319 1,538 1,519 1,519 1,739 55600 Postage 870 13 500 250 500
56000 Professional Services - Other - 396 400 200 10,900 57200 Supplies - Office 2,265 1,264 1,500 1,500 2,000
57400 Supplies- Operating - - 500 200 1,500
57800 Telephone & Communications - 416 - 506 600
Human Resources/Risk Management
50100 Salaries - Permanent Employees 22,776 24,505 24,143 24,143 25,952 50150 Wages - Temporary Employees - - 1,000 1,000 1,500 50300 Payroll Taxes 1,824 1,934 2,041 2,041 2,057
50400 Retirement (401K) 2,488 2,675 2,398 2,398 2,595
50500 Health Insurance Premiums 5,379 5,247 4,273 4,273 5,434 50550 Dental/Vision Premiums 501 482 457 457 463
50600 Workers Compensation Insurance 744 1,532 1,046 1,046 1,255 50700 Life Insurance 16 17 17 17 18
51800 Clothing Allowance 55 59 150 100 150
52000 Conferences/Meetings/Travel 208 632 800 500 3,000 52920 Furniture (Capital) - 866 800 800 800
53200 Dues & Subscriptions 450 326 500 500 500
54400 Insurance - CSJV Rsk Mgmt. 974 1,199 1,403 1,403 1,459 55600 Postage 121 53 250 100 200
57100 Special Activities 340 1,081 1,000 1,000 1,500
57200 Supplies - Office 1,202 2,376 2,000 1,000 2,000
57400 Supplies- Operating 41 309 500 250 400
57500 Marketing 72 5,661 800 250 800
57800 Telephone & Communications - - - 500 550
Communications & Marketing
50100 Salaries - Permanent Employees - - 51,744 51,744 64,898 50200 Overtime - - - 3,000 3,500
50300 Payroll Taxes - - 4,547 4,547 5,252
50350 Stipends - - 2,538 2,538 -
50400 Retirement (401K) - - 4,543 4,543 5,890
50600 Workers Compensation Insurance - - 2,520 2,520 3,139 50700 Life Insurance - - 41 41 1,921
51800 Clothing Allowance - - 150 100 150
52000 Conferences/Meetings/Travel - - 500 - 500
52950 Equipment - Other (Capital) - - 1,500 1,500 -
53200 Dues & Subscriptions - - 4,500 4,500 4,500
54000 Fuel - - 500 - 500
54400 Insurance - CSJV Rsk Mgmt. - - 3,379 3,379 3,649
56000 Professional Services - Other - - 1,000 - 7,000
57200 Supplies - Office - - 500 250 500
57400 Supplies- Operating - - 4,000 500 4,000
57800 Telephone & Communications - - 850 500 850
Finance and Accounting
50100 Salaries - Permanent Employees 62,887 74,917 108,501 108,501 122,190 50150 Wages - Temporary Employees - - 500 500 2,500
50200 Overtime 1,816 617 4,000 4,000 5,000
50300 Payroll Taxes 5,237 5,952 8,949 8,949 9,756
50350 Stipends 153 750 792 792 -
43 DRAFT
2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Budgeted Projected Budget
General Fund Detail Revenues and Expenditures
50400 Retirement (401K) 6,535 7,312 9,706 9,706 12,051
50500 Health Insurance Premiums 11,893 13,017 18,660 18,660 17,886 50550 Dental/Vision Premiums 1,458 1,064 1,924 1,924 2,638 50600 Workers Compensation Insurance 2,254 2,826 4,831 4,831 5,910 50700 Life Insurance 79 36 57 57 100
51800 Clothing Allowance 1,150 104 1,200 1,000 1,236
52000 Conferences/Meetings/Travel 5,627 3,574 5,600 5,600 6,540 52200 Contract Services 24 (795) 6,500 1,000 6,695
52930 Hardware/Software (Capital) - 6,964 - - -
53200 Dues & Subscriptions 766 200 1,000 305 1,030
54000 Fuel 911 132 1,200 200 1,236
54400 Insurance - CSJV Rsk Mgmt. 2,983 4,106 6,478 6,478 6,871 55150 Tuition Reimbursement - 2,271 2,729 - -
55200 Miscellaneous 185 (182) 500 500 515
55600 Postage 278 353 500 500 515
55800 Printing & Legal Notices - (5) - - -
56000 Professional Services - Other 655 275 500 500 515 57200 Supplies - Office 2,011 1,930 2,000 2,000 2,060
57800 Telephone & Communications 1,021 1,316 1,400 1,400 1,442 Non-Departmental
51200 Bank Charges 2,988 17,316 10,000 5,000 10,000
51250 Cash Over/Under (69) (149) - - -
52200 Contract Services 18,251 20,424 16,100 18,000 28,500 52700 Fire Protection - - 1,153,777 1,067,107 1,363,677 53800 Rental Equipment/Other 271,000 272,700 315,727 315,727 317,277 54800 Maintenance Agreements 21,528 21,424 23,000 23,000 23,690 55600 Postage 277 367 500 500 515
56000 Professional Services - Other 60,596 47,339 47,000 47,000 54,500 56050 Accounting/Auditing Services 18,687 19,507 20,800 16,000 20,800 56100 Legal Services 151,060 140,975 200,000 200,000 200,000 57100 Special Activities 32 - 500 - 500
57200 Supplies - Office 2,334 1,173 2,700 2,000 2,700
57400 Operating Supplies Emergency Response 4,211 - - - - 57800 Telephone & Communications - - - - -
58850 Land Lease - - 3,331 13,325 3,498
58900 Debt Principal Redeemed 771,640 904,948 - - -
Planning
50100 Salaries - Permanent Employees 159,441 208,647 188,343 188,343 213,455 50150 Wages - Temporary Employees - 2,640 3,000 7,500 8,000 50200 Overtime 70 71 - 500 1,000
50300 Payroll Taxes 12,873 17,330 16,347 16,347 17,032
50350 Stipends 487 2,540 1,763 1,763 -
50400 Retirement (401K) 16,304 20,034 15,805 15,805 19,678 50500 Health Insurance Premiums 21,129 20,763 15,175 15,175 22,986 50550 Dental/Vision Premiums 1,512 1,715 1,479 1,479 3,610 50600 Workers Compensation Insurance 5,487 8,586 7,532 7,532 10,324 50700 Life Insurance 119 131 128 128 137
51800 Clothing Allowance 167 207 300 300 300
52000 Conferences/Meetings/Travel 5,195 568 2,000 500 2,500 52200 Contract Services 1,636 8,541 18,000 10,000 18,000 53200 Dues & Subscriptions 791 815 6,000 5,000 14,000
53500 Contributions & Donations Expense - Grape Festival - 11,680 - - 20,000 53500 Contributions & Donations Expense - Freedom Fest - 767 28,979 30,000 35,000 53500 Contributions & Donations Expense - Cinco De Mayo Festival - - - 40,000 45,000 53500 Cont.& Donations Expense - HomeTown Heroes - - 2,111 2,111 3,000 53600 Engineerin/Architectural Services - - 5,000 - 5,000 54000 Fuel 331 235 500 - 500
54400 Insurance - CSJV Rsk Mgmt. 7,222 10,075 10,100 10,100 12,003 55500 Special Studies/Master Plans - - 1,000 - 1,000
44 DRAFT
2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Budgeted Projected Budget
General Fund Detail Revenues and Expenditures
55600 Postage 501 446 1,000 250 1,000
55800 Printing & Legal Notices - (5) - - -
56000 Professional Services - Other 204,702 143,866 150,000 150,000 160,000 56000 Professional Services - Tract 7214 12,906 - - - - 56000 Professional Services - Med Office - Elmo 761 - - - - 56000 Professional Services - Interstate Land Dev 62,031 3,543 - - - 56000 Professional Services - Superior Gas 3,282 - - - - 56000 Professional Services - Parcel Map 12462 4,789 - - - - 56000 Professional Services - San Joaquin Renewables 70,872 - - - - 56000 Professional Services - Hazard Mitigation Plan 34,472 - - - - 56100 Legal Services 225 - - - -
57200 Supplies - Office 168 243 1,000 1,000 1,000
57400 Supplies - Operating 318 299 1,000 1,000 1,000
57800 Telephone & Communications 769 1,994 1,500 1,500 1,500 Engineering
50100 Salaries - Permanent Employees - - 32,081 32,081 38,146 50300 Payroll Taxes - - 2,585 2,585 3,033
50350 Stipends - - 203 203 -
50400 Retirement (401K) - - 2,998 2,998 3,767
50500 Health Insurance Premiums - - 3,012 3,012 3,718
50550 Dental/Vision Premiums - - 393 393 740
50600 Workers Compensation - - 1,472 1,472 1,845
50700 Life Insurance - - 16 16 28
51800 Clothing Allowance - - - - -
54400 Insurance- CSJV Risk Management - - 1,974 1,974 2,145 57800 Telephone & Communications - - - - -
Public Safety
50100 Salaries - Permanent Employees 1,519,181 1,875,902 2,205,413 2,205,413 2,574,833 50150 Wages - Temporary Employees 11,912 6,624 - - -
50200 Overtime 333,395 408,359 525,860 600,000 350,000
50300 Payroll Taxes 152,748 186,756 211,881 211,881 205,578 50350 Stipends 34,399 74,210 61,328 61,328 -
50400 Retirement (401K) 151,611 169,349 177,591 177,591 313,308 50500 Health Insurance Premiums 243,088 249,888 227,176 227,176 266,695 50550 Dental/Vision Premiums 25,236 21,591 29,691 29,691 51,831 50600 Workers Compensation Insurance 130,236 154,363 193,936 193,936 249,075 50700 Life Insurance 2,556 1,505 1,365 1,365 1,966
51150 Dog Clinic (Vet Services for K-9) 1,073 51 5,356 300 5,356 51800 Clothing Allowance 14,910 5,293 11,000 10,300 11,000 52000 Conferences/Meetings/Travel 14,677 15,351 21,500 26,000 25,000 52010 Conference/Meeting/Travel POST Reimbursable 22,141 23,948 29,000 28,500 30,000 52200 Contract Services 31,482 51,395 133,535 130,000 143,535 52920 Furniture (Capital) - 5,537 7,000 - -
52930 Computer Hardware/Software - 249 2,500 1,200 2,500 52940 Vehicles (Capital) 202,094 309,758 204,027 204,027 205,000 52940 Vehicles (Capital) - CHP Grant 214,425 4,407 - - - 52950 Equip-Other (Capital) 14,161 - - - -
52950 Equipment - Other (Capital) 63,500 87,232 125,800 125,800 125,800 53100 Grant Expenditures - Fentanyl Task Force - 31,887 58,500 58,500 - 53100 Grant Expenditures - Bike Safety Rodeo - 2,000 - - - 53200 Dues & Subscriptions 700 729 1,279 1,279 1,600
53500 Contributions/Donations Expense -Bike Safety Rodeo - 1,476 - 3,000 3,000 53500 Contributions/Donations - Shop with a Cop - 4,771 5,500 3,162 5,500 53500 Contributions/Donations - Trunk or Treat 6,508 6,036 10,000 5,277 10,000 53800 Rental Equipment/Other - 3,124 3,305 1,000 3,000
54000 Fuel 116,593 97,039 113,300 113,300 113,300
54400 Insurance - CSJV Rsk Mgmt. 172,059 209,832 260,057 260,057 289,575 54800 Maintenance Agreements 26,216 27,706 45,812 38,705 40,000 55150 Tuition Reimbursement 4,724 12,000 - - -
45 DRAFT
2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Budgeted Projected Budget
General Fund Detail Revenues and Expenditures
55200 Miscellaneous 3,311 2,114 4,000 4,000 4,000
55600 Postage 353 490 500 500 500
55800 Printing & Legal Notices - 275 320 - 320
56000 Professional Services - Other 94,129 61,660 136,005 120,000 80,000 56100 Legal Services - 4,000 10,000 4,214 10,000
56400 Repairs & Maint - Build & Equip 3,199 4,469 4,620 4,000 4,620 56410 Repairs & Maintenance Equipment 1,553 3,767 4,300 3,000 4,300 56600 Repairs & Maintenance - Vehicle 60,869 68,279 66,500 70,000 70,000 56800 Safety Equipment 20,462 25,006 26,000 25,000 26,000 56900 McFarland PD Asset/Forfieture Acct. 62,310 - - - - 57100 Special Activities 241 - - - -
57200 Supplies - Office 7,850 7,559 7,650 5,700 7,650
57200 Case Investigation Supplies - 1,928 - - -
57400 Supplies - Operating 12,633 4,791 16,000 16,000 16,000 57400 Supplies - Operating - Opioid Settlement - 8,545 - - - 57800 Telephone & Communications 25,763 27,742 30,000 30,000 35,000 58900 Debt Principal 21,681 - - - -
Animal Control Services
50100 Salaries - Permanent Employees 72,636 89,682 95,503 95,503 118,295 50200 Overtime 9,958 28,725 23,150 12,000 15,000
50300 Payroll Taxes 7,360 10,371 9,196 9,196 9,767
50350 Stipends 4,457 2,372 1,443 1,443 -
50400 Retirement (401K) 7,488 8,696 8,069 8,069 10,161
50500 Health Insurance Premiums 15,115 14,463 5,966 5,966 14,474 50550 Dental/Vision Premiums 2,761 1,677 888 888 3,702
50600 Workers Compensation Insurance 3,763 8,160 6,635 6,635 11,443 50700 Life Insurance 242 98 9 9 140
51100 Animal Disposal 2,426 3,496 4,000 3,000 4,000
51150 Dog Clinic 2,966 3,903 13,602 13,602 12,000
51160 Spay and Neuter Fees 60,000 4,012 29,000 29,000 20,000 51160 Spay and Neuter Fees - UC Davis - 38,397 - - -
51800 Clothing Allowance 2,726 1,293 1,500 2,000 2,000
52000 Conferences/Meetings/Travel 217 1,934 2,200 1,000 2,200 52200 Contract Services 156 2,302 5,500 4,000 5,500
52910 Building & Improvements (Capital) - ACO Building - - 88,800 88,800 - 52950 Equipment (Capital) - 4,084 4,200 4,200 -
53200 Dues & Subscriptions 106 184 300 300 300
54000 Fuel 4,008 5,075 4,400 6,000 6,000
54400 Insurance - CSJV Rsk Mgmt. 4,963 8,254 8,897 8,897 13,304 54600 Interest Expense 13,050 24,775 26,000 24,091 26,000 55600 Postage 278 352 450 450 450
55800 Printing & Legal Notices - (5) - - -
56000 Professional Services - Other 717 2,394 2,500 3,000 3,000 56400 Repairs & Maint - Build & Equip 7,184 12,519 - - - 56600 Repairs & Maintenance - Vehicle 2,065 10,792 10,850 5,000 10,000 56800 Safety Equipment - 612 750 250 750
57100 Special Activities - 97 1,000 750 1,500
57200 Supplies - Office 775 890 1,150 1,150 1,150
57400 Supplies - Operating 6,519 12,517 10,300 15,000 15,200 57400 Spay and Nueter Fees - UC Davis/Comm Outreach - 3,755 - - - 57800 Telephone & Communications 3,120 3,757 3,700 3,700 4,000 58050 Utilities Other 144 543 4,000 - 4,000
58900 Debt Principal Redeemed 57 20,264 20,321 20,321 21,000 Building Inspection
50100 Salaries - Permanent Employees 65,637 72,115 141,463 141,463 163,349 50150 Wages - Temporary Employees 2,184 210 6,000 8,000 8,000 50200 Overtime 314 981 1,000 2,500 1,000
50300 Payroll Taxes 5,481 5,990 12,601 12,601 13,056
50350 Stipends - 1,477 1,043 1,043 -
46 DRAFT
2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Budgeted Projected Budget
General Fund Detail Revenues and Expenditures
50400 Retirement (401K) 6,789 7,223 13,034 13,034 16,335 50500 Health Insurance Premiums 11,250 4,744 29,734 29,734 41,243 50550 Dental/Vision Premiums 1,178 292 1,897 1,897 3,610 50600 Workers Compensation Insurance 4,692 5,768 5,771 5,771 11,851 50700 Life Insurance 49 41 114 114 137
51400 Builiding Plan Check/Inspection 84,573 137,053 75,000 35,000 40,000 51800 Clothing Allowance 244 260 300 300 300
52000 Conferences/Meetings/Travel 1,312 154 500 - 500
52200 Contract Services - - 10,500 - 6,000
52930 Computer Hard/Software (Capital) - 34,500 8,348 9,000 - 53200 Dues & Subscriptions 635 (100) 400 400 400
54000 Fuel 1,326 784 1,500 1,000 1,500
54400 Insurance - CSJV Rsk Mgmt. 6,180 7,684 7,739 7,739 13,778 55600 Postage 277 355 300 300 300
55800 Printing & Legal Notices - (5) - - -
56000 Professional Services 1,000 43 - - 15,000
56600 Repairs & Maintenance - Vehicle 5 158 800 300 800 57200 Supplies - Office 2,685 730 1,500 - 1,200
57400 Supplies - Operating 495 129 2,500 500 1,500
57800 Telephone & Communications 331 635 800 - 1,200
Code Enforcement
50100 Salaries - Permanent Employees 61,121 70,849 134,093 134,093 167,555 50200 Overtime 1,028 4,261 6,550 2,000 5,000
50300 Payroll Taxes 5,184 6,414 12,763 12,763 13,822
50350 Stipends - 639 1,369 1,369 -
50400 Retirement (401K) 6,465 6,875 10,807 10,807 13,576 50500 Health Insurance Premiums 10,966 11,744 15,416 15,416 24,436 50550 Dental/Vision Premiums 1,196 1,481 2,412 2,412 4,628 50600 Workers Compensation Insurance 3,795 4,490 5,862 5,862 12,156 50700 Life Insurance 369 267 219 219 176
51800 Clothing Allowance 57 651 - - -
52000 Conferences/Meetings/Travel 3,876 382 2,500 1,500 4,500 53200 Dues & Subscriptions 760 599 1,000 1,000 1,000
54000 Fuel 1,948 2,220 2,000 2,000 2,000
54400 Insurance - CSJV Rsk Mgmt. 5,032 6,107 7,860 7,860 14,133 55600 Postage 377 255 600 800 1,000
55800 Printing & Legal Notices - (5) - - -
55950 Abatement - - 15,000 6,000 15,000
56000 Professional Services-Other 3,511 3,431 3,600 3,600 3,600 56600 Repairs & Maintenance - Vehicle 491 1,656 2,200 550 2,200 56800 Safety Equipment - 200 750 750 750
57100 Special Activities - 15 1,000 1,000 1,500
57200 Supplies - Office 21 500 500 300 500
57400 Supplies - Operating 478 817 850 850 1,000
57800 Telephone & Communications 1,133 1,965 2,200 2,000 2,500 Grant Administration
50100 Salaries - Permanent Employees 23,428 97,127 140,543 140,543 153,263 50150 Wages - Temporary Employees - - - 3,000 3,500
50200 Overtime 557 920 - - -
50300 Payroll Taxes 2,114 8,044 11,735 11,735 12,184
50350 Stipends - 605 1,251 1,251 -
50400 Retirement (401K) 2,646 9,399 12,594 12,594 15,326 50500 Health Insurance Premiums (3,770) 12,073 16,702 16,702 27,778 50550 Dental/Vision Premiums 799 673 1,406 1,406 2,962
50600 Workers Compensation Insurance 1,856 4,719 5,966 5,966 7,413 50700 Life Insurance 17 (78) (38) (38) 112
51800 Clothing Allowance 100 116 150 150 150
52000 Conferences/Meetings/Travel 2,095 154 2,000 1,600 2,500 53200 Dues & Subscriptions 110 - 1,000 500 1,000
47 DRAFT
2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Budgeted Projected Budget
General Fund Detail Revenues and Expenditures
54000 Fuel 137 103 300 - 300
54400 Insurance - CSJV Rsk Mgmt. 2,462 4,481 8,001 8,001 8,618 55600 Postage 277 355 300 300 300
55800 Printing & Legal Notices - (5) - - -
56000 Professional Services 2,304 594 18,000 11,000 20,000 57200 Supplies - Office 523 409 500 500 500
57400 Supplies - Operating 71 - 500 300 500
57800 Telephone & Communications 533 1,356 1,200 1,200 1,400 Streets
50100 Salaries - Permanent Employees 183,934 254,580 378,117 378,117 415,965 50150 Wages - Temporary Employees - - 10,000 1,000 5,000 50200 Overtime 23,341 30,977 35,693 31,136 35,000
50300 Payroll Taxes 17,289 23,463 33,368 33,368 33,687
50350 Stipends 12 90 152 152 -
50400 Retirement (401K) 18,032 23,199 32,860 32,860 41,561 50500 Health Insurance Premiums 71,006 81,404 90,577 90,577 97,417 50550 Dental/Vision Premiums 6,070 5,893 8,496 8,496 12,032 50600 Workers Compensation Insurance 15,436 17,860 30,893 30,893 40,238 50700 Life Insurance 722 503 (269) (269) 456
51800 Clothing Allowance 5,451 10,586 11,500 9,455 11,500 52000 Conferences/Meetings/Travel - 936 3,500 295 2,000 52200 Contract Services 5,048 2,741 7,500 5,154 6,000
52950 Equipment - Other (Capital) 4,732 - 33,005 33,005 - 52950 Equipment - Other (Capital) - Patch Truck - - 280,320 280,320 - 52950 Equipment - Other (Capital) - Paint Striper - - 35,000 35,000 - 53200 Dues & Subscriptions 6 - 12,000 3,500 5,000
53250 Permits & Certificates 1,300 1,735 1,768 - -
53800 Rental Equipment/Other - 4,084 7,000 7,838 7,000
54000 Fuel 17,758 10,701 16,777 16,777 15,000
54400 Insurance - CSJV Rsk Mgmt. 20,377 24,612 41,425 41,425 46,781 55800 Printing & Legal Notices - (5) - - -
56000 Professional Services - Other 33,491 36,195 32,990 21,924 30,000 56400 Repairs/Maintenance-Building & Equipment - - - 1,855 - 56410 Repairs & Maintenance Equipment 11,598 21,064 24,800 11,473 20,000 56430 Repairs & Maintenance - Heavy Equipment 6,616 6,884 11,408 6,000 11,500 56440 Repairs & Maintenance-Streets Sweeper 10,604 22,909 68,000 34,738 50,000 56500 Repairs/Maintenance Streets 33,733 57,038 60,000 60,000 60,000 56600 Repairs/Maintenance - Vehicles 4,167 8,315 10,408 7,615 10,000 56800 Safety Equipment 1,592 924 2,400 2,400 2,500
57200 Supplies - Office 1,149 3,501 3,500 - 2,000
57400 Supplies - Operating 36,151 44,453 118,189 91,778 90,000 57800 Telephone & Communications 2,305 2,454 3,500 908 2,500 58000 Utilities 22,137 21,653 32,500 32,500 32,500
58050 Utilities Other 1,148 898 2,000 (138) -
58100 Street Lighting 79,090 91,926 85,341 86,881 86,000 58900 Debt Principal Redeemed 388 - - - -
Community Center
50150 Wages - Temporary Employees - - - - -
50300 Payroll Taxes - - - - -
52200 Contract Services 1,127 100 4,500 496 4,500
53250 Permits & Certificates - - - 207 250
56400 Repairs & Maint - Build & Equip 11,614 22,971 25,000 12,938 15,000 56410 Repairs & Maintenance -Equipment 2,912 1,629 3,500 - 3,500 56700 Repairs & Maint.- Landscape - 468 900 - 900
57400 Supplies - Operating 969 1,235 1,950 105 2,000
57800 Telephone & Communications 1,016 1,157 2,000 308 1,500 58000 Utilities 18,818 23,159 21,400 18,124 21,500
58050 Utilities Other 94 - 250 - 250
Facilities Maintenance
48 DRAFT
2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Budgeted Projected Budget
General Fund Detail Revenues and Expenditures
50100 Salaries - Permanent Employees 24,542 51,352 87,216 87,216 145,226 50200 Overtime 2,403 7,126 8,000 12,000 15,000
50300 Payroll Taxes 2,331 4,708 7,686 7,686 11,756
50400 Retirement (401K) 2,603 5,133 5,317 5,317 14,523
50500 Health Insurance Premiums 11,601 20,791 19,278 19,278 40,736 50550 Dental/Vision Premiums 528 1,121 1,332 1,332 4,165 50600 Workers Compensation Insurance - 3,539 5,268 5,268 14,048 50700 Life Insurance 11 68 80 80 158
51800 Clothing Allowance - - - 2,300 2,500
52200 Contract Services 12,210 18,765 19,000 19,000 20,000 54400 Insurance - CSJV Rsk Mgmt. - 2,094 7,065 7,065 16,333 56000 Professional Services - Other - 240 - - -
56000 Professional Services - Other Janitorial Services - - - 1,815 1,500 56400 Repairs & Maint - Build & Equip 13,574 44,384 50,000 25,000 50,000 56800 Safety Equipment - 1,122 3,000 662 2,500
57400 Supplies - Operating 4,168 15,683 15,000 11,537 15,000 57800 Telephone & Communications - - 1,200 - -
58000 Utilities 42,645 45,236 44,411 35,142 45,000
Management Information Systems
52200 Contract Services 108,877 134,429 200,000 182,283 200,000 52950 Equipment Capital 34,442 23,225 - - -
52950 Equipment Capital - Citywide Workstations - - 90,000 90,000 - 54800 Maintenance Agreements 78,714 63,207 75,000 70,000 75,000 57400 Office Operating Supplies 22 - - - -
General Fund Revenue
52900 Land Capital 446,593 - - - -
52910 Building & Improvements (Capital) - CC Chambers - - 16,825 16,825 - Measure M Sales Tax
56000 Professional Services - Other 1,698 - 20,000 5,000 20,000 Capital Projects
52900 Land & Land Improvements (Capital) - 51,438 650,000 - - 52910 Buildings & Improvements ( Capital) 88,166 - - - - 52910 Buildings & Improvements (Capital) - Roof Repair - 1,254 13,746 - - 52910 Buildings & Improvements (Capital) - New PD - 480,072 7,160,000 7,160,000 3,040,000 52960 HSIP Cycle 10 11,720 193,458 - - -
52960 RSTP/HIP West Side - Harlow 415,402 2,820 - - -
52960 Street & Roads (Capital) - - - 1,389,790 -
52960 Streets & Roads Capital SB1Funds:Design Davis St (1,505) - - - - 52960 Street & Roads (Capital) - RSTP W.Perkins Ave 43,079 284,359 - 12,566 - 52960 Street & Roads (Capital) - Ebell St. Rehab 206,729 - - - - 52960 Street & Roads (Capital) - Wiley St. Rehab. 264,872 - - - - 52960 Street & Roads (Capital) - San Juan - Sherwood 362,164 - - - - 52960 Street & Roads (Capital) - East Kern Ave Rehab. - - 399,722 330,228 - 52960 Street & Roads (Capital) - Imp to Elmo Sump 10,454 - - - - 52960 Streets & Roads (Capital) - Overpass Overlay - 3,448 2,005,060 330,925 - 52960 Street & Roads (Capital) - W.Kern Ave - 3rd to 5th - 67,557 502,801 309,558 - 52960 Street & Roads (Capital) - Cliff Ave 28,280 378,784 - - - 49 DRAFT
2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Budgeted Projected Budget
General Fund Detail Revenues and Expenditures
52960 Street & Roads (Capital) - 3rd St.Rehab-W.Sherwood - 33,823 707,778 349,213 - 52960 Street & Roads (Capital) - Asphalt Rejuvenation - 299,882 350,000 350,000 90,500 52960 Streets & Roads (Capital) - Mast & Whistler Repair 29,019 - - - - 52960 Street & Roads (Capital) - 5th Street Rehab 38,148 394,943 - - - 52960 Street & Roads (Capital) - San Lucas Rehab 35,568 382,944 - - - 52960 Street & Roads (Capital) - 7th St. Rehab - 45,718 632,983 341,203 - 52960 Street & Roads (Capital) - A St. Rehab - 51,925 599,475 333,273 - 52960 Street & Roads (Capital) - B St. Rehab - 64,125 884,575 346,523 - 52960 Street & Roads (Capital) - Roberston Ave. Rehab - 35,973 434,828 333,465 - 52960 Street & Roads (Capital) - 9th St. Rehab - 33,963 399,238 332,475 - 52960 Street & Roads (Capital) - San Juan - Perkins - 29,898 341,903 331,403 - 52960 Street & Roads (Capital) - Mount Arbor St. Rehab. - 31,895 382,505 332,888 - 52960 Street & Roads (Capital) -MCF Sustain Communities - 8,895,446 - 8,895,446 - 52960 Streets & Roads Capital - Villa Del Caribe - (23) - - - 52960 Streets & Roads Capital - Community Garden 57,319 - - - - 52960 Street & Roads (Capital) - 3rd Street Rehab-Hail - 30,475 344,900 333,530 - 52960 Street & Roads (Capital) - HSIP Cycle 12 - - 394,600 394,600 - 52960 Street & Roads (Capital) - San Pedro St. Rehab - - 37,365 37,365 382,635 52960 Street & Roads (Capital) - Garzoli Widening - - - - - 52960 TDA- LTF Various Street Reconstruction - - - - 202,500 Total Expenditures 10,007,463 11,893,645 36,789,598 31,993,001 17,195,726 50 DRAFT
SUPPORT
SERVICES
FY 2025–26 FY 2026–27 Tradition | Unity | Exellence
Fiscal year 2026-2027 | Support Services
Adopted Annual Operating Budget
51 DRAFT
CITY COUNCIL
The City Council serves as the legislative and policy making body of the City of McFarland. It is responsible for formulating city policy, approving new programs and services, appropriating funds, and generally supervising the operations of city government. As elected representatives of the citizens, the City Council is responsible to all the people, and as such, devotes its energies to making decisions which are in the best interest of public welfare.
FY 2025–26 FY 2026–27 Tradition | Unity | Exellence
Fiscal year 2026-2027 | Support Services
Adopted Annual Operating Budget
52 DRAFT
2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Budgeted Projected Budget
CITY COUNCIL SUMMARY
REVENUES
Taxes and Franchise Fees - - - - -
Permit and Service Charges - - - - -
Grants/Intergovernmental - - - - -
Other Revenues - 80 - 62 -
Total Revenues - 80 - 62 -
EXPENDITURES
Operating Costs 270,249 241,672 220,122 241,890 289,165 CIP Projects - - - - -
Total Expenditures 270,249 241,672 220,122 241,890 289,165
OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out - - - - -
Expenditure Savings
Total Other Sources (Uses) - - - - -
Sources Over (Under) Uses (270,249) (241,592) (220,122) (241,828) (289,165) 53 DRAFT
-
50,000
100,000
150,000
200,000
250,000
300,000
2023-24 Actual 2024-25 Actual 2025-26 Projection 2026-27 Budget City Council Expenditures
Personnel Operating
54 DRAFT
Fund: 01 Division: 105 2023-24 2024-25 2025-26 2025-26 2026-27 Actual Actual Budgeted Projected Budget
REVENUES
City Council
48330 Contributions & Donations - 80 - 62 -
Total Revenues - 80 - 62 -
EXPENDITURES
City Council
50100 Salaries - Permanent Employees 12,000 10,700 12,132 12,132 12,000 50300 Payroll Taxes 918 837 1,164 1,164 1,410
50400 Retirement (401K) 24,380 22,250 20,485 20,485 24,000 50500 Health Insurance Premiums 4 - - - -
50550 Dental/Vision Premiums - (218) - - -
50600 Workers Compensation Insurance 400 459 498 498 580 50700 Life Insurance (4) - - - -
51800 Clothing Allowance 589 640 1,000 500 1,000
52000 Conferences/Meetings/Travel 15,745 13,876 20,500 21,000 20,000 52200 Contract Services 4,216 4,719 5,000 1,500 5,000
53200 Dues & Subscriptions 174 (0) 500 250 500
54000 Fuel 812 333 1,000 250 1,000
54400 Insurance - CSJV Rsk Mgmt. 523 633 668 668 675
55600 Postage 277 352 500 250 500
55800 Printing & Legal Notices 29 (5) 1,000 - 1,000
56000 Professional Services - Other 25 5,236 5,000 3,500 5,000 57100 Special Activities 196,402 9,276 7,500 8,500 9,000 57100 Special Activities - Christmas Tree Lighting 83 2,034 791 4,500 5,000 57100 Special Activities - Community Grants Program 7,500 8,000 10,000 10,000 10,000 57100 Special Activities - Crimes Reward Program - - 25,000 - 25,000 57100 Special Activities - Scholarships - 158,500 100,000 150,000 160,000 57100 Special Activities - Community Vigil - 417 883 693 1,000 57100 Special Activities - State of the City - - 3,000 3,000 3,000 57200 Supplies - Office 1,657 629 500 500 500
57400 Supplies - Operating 1,437 - - - -
57800 Telephone & Communications 3,082 3,007 3,000 2,500 3,000 Total Expenditures 270,249 241,672 220,122 241,890 289,165 City Council Detail Revenues and Expenditures
55 DRAFT
CITY MANAGER
City administration is responsible for the day-to-day operations, preparing the budget, and the hiring and dismissal of personnel as well as establishing policies of the City and Ordinances adopted by the City Council. Some of the Responsibilities include: Appointing the city department directors, enacting policies and procedures to efficiently and effectively carry out the City Council's directives, ensuring that city services are performed to the highest standard in accordance with council goals and policies, preparing, managing, and implementing the annual budgets for the City and JPA Agencies and the city Capital Improvement Program (CIP) in support of the City Council’s goals, serving as an adviser to the City Council on policy matters impacting the City of McFarland's community and the city organization, supporting the information and policymaking needs of the council and implementing council decisions, and improving the service to the community through appropriate management and supervision strategies.
FY 2025–26 FY 2026–27 Tradition | Unity | Exellence
Fiscal year 2026-2027 | Support Services
Adopted Annual Operating Budget
56 DRAFT
2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Budgeted Projected Budget
CITY ADMINISTRATION SUMMARY
REVENUES
Taxes and Franchise Fees - - - - -
Permit and Service Charges - - - - -
Grants/Intergovernmental - - 210,900 50,000 160,900
Other Revenues - - - - -
Total Revenues - - 210,900 50,000 160,900
EXPENDITURES
Operating Costs 129,262 153,908 299,749 133,249 223,933 CIP Projects - - - - -
Total Expenditures 129,262 153,908 299,749 133,249 223,933
OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out - - - - -
Expenditure Savings
Total Other Sources (Uses) - - - - -
Sources Over (Under) Uses (129,262) (153,908) (88,849) (83,249) (63,033) 57 DRAFT
-
20,000
40,000
60,000
80,000
100,000
120,000
140,000
160,000
180,000
200,000
2023-24 Actual 2024-25 Actual 2025-26 Projection 2026-27 Budget City Administration Expenditures
Personnel Operating
58 DRAFT
Fund: 01 Division: 110 2023-24 2024-25 2025-26 2025-26 2026-27 Actual Actual Budgeted Projected Budget
REVENUES
City Administration
44000 Other Agency Grants - Catalyst - - 210,900 50,000 160,900 Total Revenues - - 210,900 50,000 160,900
EXPENDITURES
City Administration
50100 Salaries - Permanent Employees 75,424 90,192 25,986 25,986 26,250 50150 Wages - Temporary Employees - 8,753 10,000 6,000 10,000 50200 Overtime 1,504 4,578 - 1,000 1,000
50300 Payroll Taxes 5,841 8,683 2,653 2,653 2,044
50350 Stipends 283 3,390 522 522 -
50400 Retirement (401K) 7,927 8,472 2,343 2,343 2,625
50500 Health Insurance Premiums 15,408 13,612 1,149 1,149 1,728 50550 Dental/Vision Premiums 2,590 1,071 305 305 231
50600 Workers Compensation Insurance 3,661 2,065 1,019 1,019 1,270 50700 Life Insurance 202 34 7 7 9
52000 Conferences/Meetings/Travel 2,249 342 2,500 2,500 3,750 53100 Grant Expenditures - Catalyst - - 210,900 50,000 160,900 53200 Dues & Subscriptions 1,917 2,001 2,000 3,200 3,500 54000 Fuel 1,550 676 1,000 - 1,000
54400 Insurance - CSJV Rsk Mgmt. 4,857 4,552 1,366 1,366 1,476 54600 Interest Expense 1,417 285 - - -
55200 Miscellaneous 1,574 3,034 3,000 1,000 3,000
55600 Postage 297 352 500 500 515
56000 Professional Services - Other 62 448 31,500 31,500 1,545 56600 Repairs & Maintenance - Vehicle 749 - - - -
57100 Special Activities 60 22 500 500 515
57200 Supplies - Office 701 8 800 500 824
57400 Supplies- Operating 45 - 500 - 515
57800 Telephone & Communications 940 1,339 1,200 1,200 1,236 Total Expenditures 129,262 153,908 299,749 133,249 223,933 City Administration Detail Revenues and Expenditures
59 DRAFT
CITY CLERK
The City Clerk's Department records, prepares, certifies and maintains the official minutes of all meetings of the City Council and Planning Commission, and prepares agendas and compiles agenda packets for those meetings. As the custodian for official records, the Department acts as the official depository for all City records, ensures that ordinances are codified into the Municipal Code and processes and maintains resolutions, ordinances, contracts, claims, deeds and other documents as required by law.
FY 2025–26
Fiscal year 2026-2027 | Support Services
Adopted Annual Operating Budget
60 DRAFT
2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Budgeted Projected Budget
CITY CLERK SUMMARY
REVENUES
Taxes and Franchise Fees - - - - -
Permit and Service Charges - - - - -
Grants/Intergovernmental - - - - -
Other Revenues - - - - -
Total Revenues - - - - -
EXPENDITURES
Operating Costs 64,191 55,544 69,766 69,122 91,975
CIP Projects - 4,321 26,600 26,511 -
Total Expenditures 64,191 59,865 96,366 95,633 91,975
OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out - - - - -
Expenditure Savings -
Total Other Sources (Uses) - - - - -
Sources Over (Under) Uses (64,191) (59,865) (96,366) (95,633) (91,975) 61 DRAFT
-
10,000
20,000
30,000
40,000
50,000
60,000
2023-24 Actual 2024-25 Actual 2025-26 Projection 2026-27 Budget City Clerk Expenditures
Personnel Operating
62 DRAFT
Fund: 01 Division: 111 2023-24 2024-25 2025-26 2025-26 2026-27 Actual Actual Budgeted Projected Budget
REVENUES
Total Revenues - - - - -
EXPENDITURES
City Clerk
50100 Salaries - Permanent Employees 25,871 24,278 27,343 27,343 30,928 50150 Wages - Temporary Employees - - - 2,500 2,500
50200 Overtime 844 - - 100 500
50300 Payroll Taxes 2,242 2,158 2,548 2,548 2,481
50350 Stipends 332 1,093 444 444 -
50400 Retirement (401K) 2,856 2,564 2,663 2,663 3,016
50500 Health Insurance Premiums 8,520 1,224 1,385 1,385 1,596 50550 Dental/Vision Premiums 728 146 355 355 740
50600 Workers Compensation Insurance 1,006 1,049 1,133 1,133 1,496 50700 Life Insurance 17 61 27 27 28
51800 Clothing Allowance 53 150 150 150 150
52000 Conferences/Meetings/Travel 3,133 3,574 5,000 5,000 5,000 52200 Contract Services 12,425 13,429 13,200 13,200 15,000 52920 Furniture (Capital) - 4,321 - - -
52930 Computer Hard/Software (CAP) - Laserfiche - - 24,000 24,000 - 52950 Equipment - Other (Capital) - - 2,600 2,511 -
53200 Dues & Subscriptions 660 665 600 600 800
53400 Election Expense 654 1,107 10,000 7,000 10,000
54000 Fuel 395 421 500 500 500
54400 Insurance - CSJV Rsk Mgmt. 1,319 1,538 1,519 1,519 1,739 55600 Postage 870 13 500 250 500
56000 Professional Services - Other - 396 400 200 10,900 57200 Supplies - Office 2,265 1,264 1,500 1,500 2,000
57400 Supplies- Operating - - 500 200 1,500
57800 Telephone & Communications - 416 - 506 600
Total Expenditures 64,191 59,865 96,366 95,633 91,975
City Clerk Detail Revenues and Expenditures
63 DRAFT
HUMAN RESOURCES/ RISK
MANAGEMENT
The Human Resources Department of the City of McFarland continues to lead in fostering organizational excellence and advancing workforce development. In 2025, Human Resources remains committed to driving the City’s operational success through innovative recruitment strategies, proactive employee relations, targeted training and development initiatives, and equitable administration of employee benefits.
Our department also ensures the accurate and confidential management of personnel and medical records, reinforcing transparency and compliance in all processes. Under the leadership of a dedicated Human Resources Director, this department serves as a vital resource to the City’s employee-centered mission, ensuring that every initiative aligns with McFarland’s strategic goals.
As we look ahead, Human Resources pledges to uphold the highest standards of service, professionalism and accountability—continuing to earn the trust of the City of McFarland and its valued employees.
Fiscal year 2026-2027 | Support Services
Adopted Annual Operating Budget
FY 2025–26 FY 2026–27 Tradition | Unity | Exellence
64 DRAFT
2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Budgeted Projected Budget
HUMAN RESOURCES/RISK MANAGEMENT SUMMARY
REVENUES
Taxes and Franchise Fees - - - - -
Permit and Service Charges - - - - -
Grants/Intergovernmental - - - - -
Other Revenues - - - - -
Total Revenues - - - - -
EXPENDITURES
Operating Costs 37,191 48,086 42,777 40,977 49,833
CIP Projects - 866 800 800 800
Total Expenditures 37,191 48,952 43,577 41,777 50,633
OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out - - - - -
Expenditure Savings .
Total Other Sources (Uses) - - - - -
Sources Over (Under) Uses (37,191) (48,952) (43,577) (41,777) (50,633) 65 DRAFT
-
5,000
10,000
15,000
20,000
25,000
30,000
35,000
40,000
45,000
2023-24 Actual 2024-25 Actual 2025-26 Projection 2026-27 Budget Human Resources/Risk Management Expenditures
Personnel Operating
66 DRAFT
Fund: 01 Division: 112 2023-24 2024-25 2025-26 2025-26 2026-27 Actual Actual Budgeted Projected Budget
REVENUES
Total Revenues - - - - -
EXPENDITURES
Human Resources/Risk Management
50100 Salaries - Permanent Employees 22,776 24,505 24,143 24,143 25,952 50150 Wages - Temporary Employees - - 1,000 1,000 1,500 50300 Payroll Taxes 1,824 1,934 2,041 2,041 2,057
50400 Retirement (401K) 2,488 2,675 2,398 2,398 2,595
50500 Health Insurance Premiums 5,379 5,247 4,273 4,273 5,434 50550 Dental/Vision Premiums 501 482 457 457 463
50600 Workers Compensation Insurance 744 1,532 1,046 1,046 1,255 50700 Life Insurance 16 17 17 17 18
51800 Clothing Allowance 55 59 150 100 150
52000 Conferences/Meetings/Travel 208 632 800 500 3,000 52920 Furniture (Capital) - 866 800 800 800
53200 Dues & Subscriptions 450 326 500 500 500
54400 Insurance - CSJV Rsk Mgmt. 974 1,199 1,403 1,403 1,459 55600 Postage 121 53 250 100 200
57100 Special Activities 340 1,081 1,000 1,000 1,500
57200 Supplies - Office 1,202 2,376 2,000 1,000 2,000
57400 Supplies- Operating 41 309 500 250 400
57500 Marketing 72 5,661 800 250 800
57800 Telephone & Communications - - - 500 550
Total Expenditures 37,191 48,952 43,577 41,777 50,633
Human Resources/Risk Management Detail Revenues and Expenditures 67 DRAFT
The Finance Department is dedicated to supporting the long-term financial stability of the city and enhancing public and organizational trust through integrity of financial reporting and sound financial management practices. It is responsible for administering all financial record keeping and reporting functions for the City of McFarland. Several of the functions handled by the Finance Department include: 1) Compiling and producing the fiscal budget and financial statements for the City 2) Maintaining debt and treasury management, internal audits, budget control, purchasing accounting activities, and general administrative functions 3) Providing support and advice to other city departments, the city manager, and City Council in matters related to financial issues, policy, and strategic planning.
FINANCE
Fiscal year 2026-2027 | Support Services
FY 2025–26
Adopted Annual Operating Budget
FY 2026–27 Tradition | Unity | Exellence
68 DRAFT
2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Budgeted Projected Budget
FINANCE & ACCOUNTING SUMMARY
REVENUES
Taxes and Franchise Fees - - - - -
Permit and Service Charges - - - - -
Grants/Intergovernmental - - - - -
Other Revenues 3,868 - - - -
Total Revenues 3,868 - - - -
EXPENDITURES
Operating Costs 107,922 119,771 187,528 177,404 206,686 CIP Projects - 6,964 - - -
Total Expenditures 107,922 126,736 187,528 177,404 206,686
OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out - - - - -
Expenditure Savings
Total Other Sources (Uses) - - - - -
Sources Over (Under) Uses (104,054) (126,736) (187,528) (177,404) (206,686) 69 DRAFT
-
20,000
40,000
60,000
80,000
100,000
120,000
140,000
160,000
180,000
200,000
2023-24 Actual 2024-25 Actual 2025-26 Projection 2026-27 Budget Finance & Accounting Expenditures
Personnel Operating
70 DRAFT
Fund: 01 Division: 115 2023-24 2024-25 2025-26 2025-26 2026-27 Actual Actual Budgeted Projected Budget
REVENUES
Finance and Accounting
42340 Administration Fee 3,868 - - - -
Total Revenues 3,868 - - - -
EXPENDITURES
Finance and Accounting
50100 Salaries - Permanent Employees 62,887 74,917 108,501 108,501 122,190 50150 Wages - Temporary Employees - - 500 500 2,500
50200 Overtime 1,816 617 4,000 4,000 5,000
50300 Payroll Taxes 5,237 5,952 8,949 8,949 9,756
50350 Stipends 153 750 792 792 -
50400 Retirement (401K) 6,535 7,312 9,706 9,706 12,051
50500 Health Insurance Premiums 11,893 13,017 18,660 18,660 17,886 50550 Dental/Vision Premiums 1,458 1,064 1,924 1,924 2,638 50600 Workers Compensation Insurance 2,254 2,826 4,831 4,831 5,910 50700 Life Insurance 79 36 57 57 100
51800 Clothing Allowance 1,150 104 1,200 1,000 1,236
52000 Conferences/Meetings/Travel 5,627 3,574 5,600 5,600 6,540 52200 Contract Services 24 (795) 6,500 1,000 6,695
52930 Hardware/Software (Capital) - 6,964 - - -
53200 Dues & Subscriptions 766 200 1,000 305 1,030
54000 Fuel 911 132 1,200 200 1,236
54400 Insurance - CSJV Rsk Mgmt. 2,983 4,106 6,478 6,478 6,871 55150 Tuition Reimbursement - 2,271 2,729 - -
55200 Miscellaneous 185 (182) 500 500 515
55600 Postage 278 353 500 500 515
55800 Printing & Legal Notices - (5) - - -
56000 Professional Services - Other 655 275 500 500 515 57200 Supplies - Office 2,011 1,930 2,000 2,000 2,060
57800 Telephone & Communications 1,021 1,316 1,400 1,400 1,442 Total Expenditures 107,922 126,736 187,528 177,404 206,686 Finance and Accounting Detail Revenues and Expenditures 71 DRAFT
NON-DEPARTMENTAL
Fiscal year 2026-2027 | Support Services
The non-departmental division is a functional area within the City that provides support and services to multiple departments or units. The Nondepartmental division promote efficiency and effectiveness in the use of organizational resources and work closely with other departments to ensure that organizational goals and objectives are met. Examples of nondepartmental activities include the City’s legal services, fire services contract, and various produces and services that benefit several divisions throughout the City.
FY 2025–26
Adopted Annual Operating Budget
FY 2026–27 Tradition | Unity | Exellence
72 DRAFT
2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Budgeted Projected Budget
NON-DEPARTMENTAL SUMMARY
REVENUES
Taxes and Franchise Fees - - - - -
Permit and Service Charges - - - - -
Grants/Intergovernmental - - - - -
Other Revenues - - - - -
Total Revenues - - - - -
EXPENDITURES
Operating Costs 1,322,537 1,446,023 1,793,435 1,707,659 2,025,657 CIP Projects - - - - -
Total Expenditures 1,322,537 1,446,023 1,793,435 1,707,659 2,025,657
OTHER SOURCES (USES)
Transfers In 771,640 - - - -
Transfers Out - (289,888) - (228,002) (202,951)
Expenditure Savings
Total Other Sources (Uses) 771,640 (289,888) - (228,002) (202,951) Sources Over (Under) Uses (550,897) (1,735,911) (1,793,435) (1,935,661) (2,228,608) 73 DRAFT
-
500,000
1,000,000
1,500,000
2,000,000
2,500,000
2023-24 Actual 2024-25 Actual 2025-26 Projection 2026-27 Budget Non-Departmental Expenditures
Operating
74 DRAFT
Fund: 01 Division: 130 2023-24 2024-25 2025-26 2025-26 2026-27 Actual Actual Budgeted Projected Budget
REVENUES
Total Revenues - - - - -
EXPENDITURES
Non-Departmental
51200 Bank Charges 2,988 17,316 10,000 5,000 10,000
51250 Cash Over/Under (69) (149) - - -
52200 Contract Services 18,251 20,424 16,100 18,000 28,500 52700 Fire Protection - - 1,153,777 1,067,107 1,363,677 53800 Rental Equipment/Other 271,000 272,700 315,727 315,727 317,277 54800 Maintenance Agreements 21,528 21,424 23,000 23,000 23,690 55600 Postage 277 367 500 500 515
56000 Professional Services - Other 60,596 47,339 47,000 47,000 54,500 56050 Accounting/Auditing Services 18,687 19,507 20,800 16,000 20,800 56100 Legal Services 151,060 140,975 200,000 200,000 200,000 57100 Special Activities 32 - 500 - 500
57200 Supplies - Office 2,334 1,173 2,700 2,000 2,700
57400 Operating Supplies Emergency Response 4,211 - - - - 57800 Telephone & Communications - - - - -
58850 Land Lease - - 3,331 13,325 3,498
58900 Debt Principal Redeemed 771,640 904,948 - - -
Total Expenditures 1,322,537 1,446,023 1,793,435 1,707,659 2,025,657 Non-Departmental Detail Revenues and Expenditures
75 DRAFT
INFORMATION TECHNOLOGY
Fiscal year 2026-2027 | Support Services
The Information Technology (IT) division is responsible for managing the City's technology infrastructure, including hardware, software, and networks. The IT division plays a critical role in enabling the organization to operate effectively and efficiently by providing technical support, maintenance, and development of IT systems. This includes managing software applications, databases, and networks, as well as ensuring data security and integrity. The IT divisions also plays a critical role in ensuring that the organization's technology resources are aligned with its strategic goals and objectives.
FY 2025–26
Adopted Annual Operating Budget
FY 2026–27 Tradition | Unity | Exellence
76 DRAFT
2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Budgeted Projected Budget
MANAGEMENT INFORMATION SYSTEMS SUMMARY
REVENUES
Taxes and Franchise Fees - - - - -
Permit and Service Charges - - - - -
Grants/Intergovernmental - - - - -
Other Revenues - - - - -
Total Revenues - - - - -
EXPENDITURES
Operating Costs 187,613 197,636 275,000 252,283 275,000 CIP Projects 34,442 23,225 90,000 90,000 -
Total Expenditures 222,055 220,861 365,000 342,283 275,000
OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out - - - - -
Expenditure Savings
Total Other Sources (Uses) - - - - -
Sources Over (Under) Uses (222,055) (220,861) (365,000) (342,283) (275,000) 77 DRAFT
-
50,000
100,000
150,000
200,000
250,000
300,000
2023-24 Actual 2024-25 Actual 2025-26 Projection 2026-27 Budget Management Information Systems Expenditures
Operating
78 DRAFT
Fund: 01 Division: 310 2023-24 2024-25 2025-26 2025-26 2026-27 Actual Actual Budgeted Projected Budget
REVENUES
Total Revenues - - - - -
EXPENDITURES
Management Information Systems
52200 Contract Services 108,877 134,429 200,000 182,283 200,000 52950 Equipment Capital 34,442 23,225 - - -
52950 Equipment Capital - Citywide Workstations - - 90,000 90,000 - 54800 Maintenance Agreements 78,714 63,207 75,000 70,000 75,000 57400 Office Operating Supplies 22 - - - -
Total Expenditures 222,055 220,861 365,000 342,283 275,000 Management Information Systems Detail Revenues and Expenditures 79 DRAFT
COMMUNITY
DEVELOPMENT
Fiscal year 2026-2027 | Community Development
FY 2025–26
Adopted Annual Operating Budget
FY 2026–27 Tradition | Unity | Exellence
80 DRAFT
The Planning Department is responsible for providing technical assistance and professional guidance to the City Council, Planning Commission, and the public regarding policies and plans that guide the physical development of the City. The Department processes all entitlement applications and other development requests. Planning responsibilities also include updating and maintaining the City’s General Plan, Zoning Code, and development-related ordinances.
PLANNING DEPARTMENT
Fiscal year 2026-2027 | Community Development
FY 2025–26
Adopted Annual Operating Budget
81 DRAFT
2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Budgeted Projected Budget
PLANNING SUMMARY
REVENUES
Taxes and Franchise Fees - - - - -
Permit and Service Charges 562,914 63,403 150,000 100,000 120,000 Grants/Intergovernmental 130,833 7,333 - - -
Other Revenues - 33,313 31,090 51,124 73,250
Total Revenues 693,747 104,049 181,090 151,124 193,250
EXPENDITURES
Operating Costs 628,560 465,731 478,062 506,333 617,025 CIP Projects - - - - -
Total Expenditures 628,560 465,731 478,062 506,333 617,025
OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out (53,233) (49,437) (62,117) (66,720) (77,883) Expenditure Savings 15,085
Total Other Sources (Uses) (53,233) (49,437) (62,117) (66,720) (62,798) Sources Over (Under) Uses 11,954 (411,119) (359,089) (421,929) (486,573) 82 DRAFT
-
50,000
100,000
150,000
200,000
250,000
300,000
350,000
400,000
450,000
2023-24 Actual 2024-25 Actual 2025-26 Projection 2026-27 Budget Planning Expenditures
Personnel Operating
-
100,000
200,000
300,000
400,000
500,000
600,000
700,000
800,000
2023-24 Actual 2024-25 Actual 2025-26 Projection 2026-27 Budget Planning Revenues
83 DRAFT
Fund: 01 Division: 140 2023-24 2024-25 2025-26 2025-26 2026-27 Actual Actual Budgeted Projected Budget
REVENUES
Planning
41400 Planning & Engineering Fees 60,011 44,661 150,000 100,000 120,000 41400 Planning & Engineering Fees - Tract 7214 9,393 4,859 - - - 41400 Planning & Engineering Fees San Joaquin Renew 341,233 - - - - 41400 Planning & Engineering Fees Medical Office - Elmo 4,472 600 - - - 41400 Planning & Engineering Fees - R&F Building 5,083 - - - - 41400 Planning & Engineering Fees - Tract 7393 58,221 10,158 - - - 41400 Planning & Engineering Fees - Superior Gas 7,714 - - - - 41400 Planning & Engineering Fees - Parcel Map 12462 4,958 - - - - 41400 Planning & Engineering - Annex 20 24,950 - - - -
41400 Planning & Engineering - VTPM 12540 3,380 - - - - 41400 Planning & Engineering Fees- GEO Group 20,000 - - - - 41400 Planning & Engineering Fees - Burger King 4,030 - - - - 41400 Planning & Engineering Fees - 809 Garzoli Ave 5,840 3,000 - - - 41400 Planning & Engineering Fees - Milicic Ranch 12,540 - - - - 41400 Planning & Engineering Fees - El Buen Pastor 670 - - - - 41400 Planning & Engineering Fees - Carneceria 419 - - - - 41620 Home Occupation Permit - 125 - - -
44000 Other Agency Grants- SALC 65,000 - - - -
44000 Other Agency Grants - REAP 73,166 - - - -
44000 Other Agency Grants SALC (7,333) 7,333 - - -
48300 Contributions & Donations - Grape Festival - 21,930 - - 10,250 48300 Contributions & Donations - Freedom Fest - 11,303 28,979 28,979 30,000 48300 Contributions & Donations - Cinco De Mayo Festival - 80 - 20,000 30,000 48300 Contributions & Donations - HomeTown Heroes - - 2,111 2,145 3,000 Total Revenues 693,747 104,049 181,090 151,124 193,250
EXPENDITURES
Planning
50100 Salaries - Permanent Employees 159,441 208,647 188,343 188,343 213,455 50150 Wages - Temporary Employees - 2,640 3,000 7,500 8,000 50200 Overtime 70 71 - 500 1,000
50300 Payroll Taxes 12,873 17,330 16,347 16,347 17,032
50350 Stipends 487 2,540 1,763 1,763 -
50400 Retirement (401K) 16,304 20,034 15,805 15,805 19,678 50500 Health Insurance Premiums 21,129 20,763 15,175 15,175 22,986 50550 Dental/Vision Premiums 1,512 1,715 1,479 1,479 3,610 50600 Workers Compensation Insurance 5,487 8,586 7,532 7,532 10,324 50700 Life Insurance 119 131 128 128 137
51800 Clothing Allowance 167 207 300 300 300
52000 Conferences/Meetings/Travel 5,195 568 2,000 500 2,500 52200 Contract Services 1,636 8,541 18,000 10,000 18,000 53200 Dues & Subscriptions 791 815 6,000 5,000 14,000
53500 Contributions & Donations Expense - Grape Festival - 11,680 - - 20,000 53500 Contributions & Donations Expense - Freedom Fest - 767 28,979 30,000 35,000 53500 Contributions & Donations Expense - Cinco De Mayo Festival - - - 40,000 45,000 53500 Cont.& Donations Expense - HomeTown Heroes - - 2,111 2,111 3,000 53600 Engineerin/Architectural Services - - 5,000 - 5,000 54000 Fuel 331 235 500 - 500
54400 Insurance - CSJV Rsk Mgmt. 7,222 10,075 10,100 10,100 12,003 55500 Special Studies/Master Plans - - 1,000 - 1,000
55600 Postage 501 446 1,000 250 1,000
55800 Printing & Legal Notices - (5) - - -
56000 Professional Services - Other 204,702 143,866 150,000 150,000 160,000 56000 Professional Services - Tract 7214 12,906 - - - - 56000 Professional Services - Med Office - Elmo 761 - - - - 56000 Professional Services - Interstate Land Dev 62,031 3,543 - - - 56000 Professional Services - Superior Gas 3,282 - - - - Planning Detail Revenues and Expenditures
84 DRAFT
Fund: 01 Division: 140 2023-24 2024-25 2025-26 2025-26 2026-27 Actual Actual Budgeted Projected Budget
Planning Detail Revenues and Expenditures
56000 Professional Services - Parcel Map 12462 4,789 - - - - 56000 Professional Services - San Joaquin Renewables 70,872 - - - - 56000 Professional Services - Hazard Mitigation Plan 34,472 - - - - 56100 Legal Services 225 - - - -
57200 Supplies - Office 168 243 1,000 1,000 1,000
57400 Supplies - Operating 318 299 1,000 1,000 1,000
57800 Telephone & Communications 769 1,994 1,500 1,500 1,500 Total Expenditures 628,560 465,731 478,062 506,333 617,025 85 DRAFT
BUILDING DEPARTMENT
The Building Department is tasked with ensuring the safety, health, and well-being of the public within the built environment. It performs this role through reviewing building plans for compliance with codes, issuing construction permits, conducting inspections at various stages of construction, and enforcing building codes.
Additionally, it promotes public awareness through educational outreach regarding building regulations and practices. Through these activities, the Building Division contributes to the quality of life and resilience of our community.
Fiscal year 2026-2027 | Community Development
Adopted Annual Operating Budget
FY 2025–26 FY 2026–27 Tradition | Unity | Exellence
86 DRAFT
2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Budgeted Projected Budget
BUILDING INSPECTION SUMMARY
REVENUES
Taxes and Franchise Fees - - - - -
Permit and Service Charges 641,179 433,286 431,284 578,942 275,902 Grants/Intergovernmental - - - - -
Other Revenues - - - - -
Total Revenues 641,179 433,286 431,284 578,942 275,902
EXPENDITURES
Operating Costs 196,636 246,722 314,496 261,696 341,059 CIP Projects - 34,500 8,348 9,000 -
Total Expenditures 196,636 281,222 322,844 270,696 341,059
OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out (22,261) (27,011) (41,739) (37,213) (43,876) Expenditure Savings 15,085
Total Other Sources (Uses) (22,261) (27,011) (41,739) (37,213) (28,791) Sources Over (Under) Uses 422,281 125,053 66,701 271,034 (93,948) 87 DRAFT
-
50,000
100,000
150,000
200,000
250,000
300,000
2023-24 Actual 2024-25 Actual 2025-26 Projection 2026-27 Budget Building Inspection Expenditures
Personnel Operating
-
100,000
200,000
300,000
400,000
500,000
600,000
700,000
2023-24 Actual 2024-25 Actual 2025-26 Projection 2026-27 Budget Building Inspection Revenues
88 DRAFT
Fund: 01 Division: 160 2023-24 2024-25 2025-26 2025-26 2026-27 Actual Actual Budgeted Projected Budget
REVENUES
Building Inspection
41400 Planning & Engineering Fees - (180) - - -
41500 Building Permits 554,381 331,670 345,869 508,233 214,947 41505 Technology Fee 21,811 14,333 11,805 19,394 10,318 41510 Training Fee 21,907 15,082 11,805 15,102 10,318
41515 Building - GP Maintenance Fee 22,163 14,783 11,805 12,657 10,318 41550 Building Plan Check 20,917 57,600 50,000 23,556 30,000 Total Revenues 641,179 433,286 431,284 578,942 275,902
EXPENDITURES
Building Inspection
50100 Salaries - Permanent Employees 65,637 72,115 141,463 141,463 163,349 50150 Wages - Temporary Employees 2,184 210 6,000 8,000 8,000 50200 Overtime 314 981 1,000 2,500 1,000
50300 Payroll Taxes 5,481 5,990 12,601 12,601 13,056
50350 Stipends - 1,477 1,043 1,043 -
50400 Retirement (401K) 6,789 7,223 13,034 13,034 16,335 50500 Health Insurance Premiums 11,250 4,744 29,734 29,734 41,243 50550 Dental/Vision Premiums 1,178 292 1,897 1,897 3,610 50600 Workers Compensation Insurance 4,692 5,768 5,771 5,771 11,851 50700 Life Insurance 49 41 114 114 137
51400 Builiding Plan Check/Inspection 84,573 137,053 75,000 35,000 40,000 51800 Clothing Allowance 244 260 300 300 300
52000 Conferences/Meetings/Travel 1,312 154 500 - 500
52200 Contract Services - - 10,500 - 6,000
52930 Computer Hard/Software (Capital) - 34,500 8,348 9,000 - 53200 Dues & Subscriptions 635 (100) 400 400 400
54000 Fuel 1,326 784 1,500 1,000 1,500
54400 Insurance - CSJV Rsk Mgmt. 6,180 7,684 7,739 7,739 13,778 55600 Postage 277 355 300 300 300
55800 Printing & Legal Notices - (5) - - -
56000 Professional Services 1,000 43 - - 15,000
56600 Repairs & Maintenance - Vehicle 5 158 800 300 800 57200 Supplies - Office 2,685 730 1,500 - 1,200
57400 Supplies - Operating 495 129 2,500 500 1,500
57800 Telephone & Communications 331 635 800 - 1,200
Total Expenditures 196,636 281,222 322,844 270,696 341,059 Building Inspection Detail Revenues and Expenditures
89 DRAFT
GRANTS DEPARTMENT
The Grants Department is responsible for locating possible funding to provide the City funds to restore, create, and maintain all city property and public rights-of-way. The Grants department also locates and applies for grants to assist the community and residents. Grants are a key factor in most municipal fundings.
Fiscal year 2026-2027 | Community Development
Adopted Annual Operating Budget
FY 2025–26 FY 2026–27 Tradition | Unity | Exellence
90 DRAFT
2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Budgeted Projected Budget
GRANT ADMINISTRATION SUMMARY
REVENUES
Taxes and Franchise Fees - - - - -
Permit and Service Charges - - - - -
Grants/Intergovernmental - - - - -
Other Revenues - - - - -
Total Revenues - - - - -
EXPENDITURES
Operating Costs 36,258 141,044 222,110 216,710 257,806
CIP Projects - - - - -
Total Expenditures 36,258 141,044 222,110 216,710 257,806
OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out - - - - -
Expenditure Savings 12,930
Total Other Sources (Uses) - - - - 12,930
Sources Over (Under) Uses (36,258) (141,044) (222,110) (216,710) (244,876) 91 DRAFT
-
50,000
100,000
150,000
200,000
250,000
2023-24 Actual 2024-25 Actual 2025-26 Projection 2026-27 Budget Grant Administration Expenditures
Personnel Operating
92 DRAFT
Fund: 01 Division: 175 2023-24 2024-25 2025-26 2025-26 2026-27 Actual Actual Budgeted Projected Budget
REVENUES
Total Revenues - - - - -
EXPENDITURES
Grant Administration
50100 Salaries - Permanent Employees 23,428 97,127 140,543 140,543 153,263 50150 Wages - Temporary Employees - - - 3,000 3,500
50200 Overtime 557 920 - - -
50300 Payroll Taxes 2,114 8,044 11,735 11,735 12,184
50350 Stipends - 605 1,251 1,251 -
50400 Retirement (401K) 2,646 9,399 12,594 12,594 15,326 50500 Health Insurance Premiums (3,770) 12,073 16,702 16,702 27,778 50550 Dental/Vision Premiums 799 673 1,406 1,406 2,962
50600 Workers Compensation Insurance 1,856 4,719 5,966 5,966 7,413 50700 Life Insurance 17 (78) (38) (38) 112
51800 Clothing Allowance 100 116 150 150 150
52000 Conferences/Meetings/Travel 2,095 154 2,000 1,600 2,500 53200 Dues & Subscriptions 110 - 1,000 500 1,000
54000 Fuel 137 103 300 - 300
54400 Insurance - CSJV Rsk Mgmt. 2,462 4,481 8,001 8,001 8,618 55600 Postage 277 355 300 300 300
55800 Printing & Legal Notices - (5) - - -
56000 Professional Services 2,304 594 18,000 11,000 20,000 57200 Supplies - Office 523 409 500 500 500
57400 Supplies - Operating 71 - 500 300 500
57800 Telephone & Communications 533 1,356 1,200 1,200 1,400 Total Expenditures 36,258 141,044 222,110 216,710 257,806 Grant Administration Detail Revenues and Expenditures
93 DRAFT
Fiscal year 2026-2027 | Community Development
COMMUNICATION
& MARKETING
Adopted Annual Operating Budget
The Communications and Marketing Specialist plays a vital role in enhancing the City of McFarland’s public presence, promoting city initiatives, and ensuring timely, accurate, and engaging communication with residents, stakeholders, and the media. This position serves as a bridge between the City and the public, working closely with all departments to shape messaging, foster transparency, and elevate
community engagement.
FY 2025–26 FY 2026–27 Tradition | Unity | Exellence
94 DRAFT
2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Budgeted Projected Budget
COMMUNICATIONS & MARKETING SUMMARY
REVENUES
Taxes and Franchise Fees - - - - -
Permit and Service Charges - - - - -
Grants/Intergovernmental - - - - -
Other Revenues - - - - -
Total Revenues - - - - -
EXPENDITURES
Operating Costs - - 81,312 78,162 106,249
CIP Projects - - 1,500 1,500 -
Total Expenditures - - 82,812 79,662 106,249
OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out - - - - -
Expenditure Savings
Total Other Sources (Uses) - - - - -
Sources Over (Under) Uses - - (82,812) (79,662) (106,249) 95 DRAFT
-
10,000
20,000
30,000
40,000
50,000
60,000
70,000
80,000
90,000
2023-24 Actual 2024-25 Actual 2025-26 Projection 2026-27 Budget Communications & Marketing Expenditures
Personnel Operating
96 DRAFT
Fund: 01 Division: 113 2023-24 2024-25 2025-26 2025-26 2026-27 Actual Actual Budgeted Projected Budget
REVENUES
Total Revenues - - - - -
EXPENDITURES
Communications & Marketing
50100 Salaries - Permanent Employees - - 51,744 51,744 64,898 50200 Overtime - - - 3,000 3,500
50300 Payroll Taxes - - 4,547 4,547 5,252
50350 Stipends - - 2,538 2,538 -
50400 Retirement (401K) - - 4,543 4,543 5,890
50600 Workers Compensation Insurance - - 2,520 2,520 3,139 50700 Life Insurance - - 41 41 1,921
51800 Clothing Allowance - - 150 100 150
52000 Conferences/Meetings/Travel - - 500 - 500
52950 Equipment - Other (Capital) - - 1,500 1,500 -
53200 Dues & Subscriptions - - 4,500 4,500 4,500
54000 Fuel - - 500 - 500
54400 Insurance - CSJV Rsk Mgmt. - - 3,379 3,379 3,649
56000 Professional Services - Other - - 1,000 - 7,000
57200 Supplies - Office - - 500 250 500
57400 Supplies- Operating - - 4,000 500 4,000
57800 Telephone & Communications - - 850 500 850
Total Expenditures - - 82,812 79,662 106,249
Communications and Marketing Detail Revenues and Expenditures 97 DRAFT
PUBLIC SAFETY
Fiscal year 2026-2027 | Public Safety
FY 2025–26
Adopted Annual Operating Budget
FY 2026–27 Tradition | Unity | Exellence
98 DRAFT
PUBLIC SAFETY
The Public Safety Department is responsible for providing public safety through professional public safety services such as uniformed patrol, traffic enforcement, school safety, criminal investigations, public education about crime prevention, animal control services and other public outreach services. The Public Safety Department is responsible for providing these services to over 15,000 residents and is staffed with highly trained police officers, dispatchers, and support staff who all work to provide the City of McFarland with a safe community.
Fiscal year 2026-2027 | Public Safety
Adopted Annual Operating Budget
FY 2025–26 FY 2026–27 Tradition | Unity | Exellence
99 DRAFT
2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Budgeted Projected Budget
PUBLIC SAFETY SUMMARY
REVENUES
Taxes and Franchise Fees - - - - -
Permit and Service Charges - - - - -
Grants/Intergovernmental 281,423 415,699 282,792 383,068 237,912 Other Revenues 446,255 464,280 360,480 596,260 358,599
Total Revenues 727,678 879,979 643,272 979,328 596,511
EXPENDITURES
Operating Costs 3,329,801 3,861,813 4,638,280 4,670,177 4,952,542 CIP Projects 494,180 407,184 339,327 331,027 333,300
Total Expenditures 3,823,981 4,268,997 4,977,608 5,001,204 5,285,842
OTHER SOURCES (USES)
Transfers In 3,057,337 2,266,661 3,068,159 3,395,403 2,857,995 Transfers Out (464,649) (537,166) (743,085) (727,440) (793,809) Expenditure Savings 21,823
Total Other Sources (Uses) 2,592,688 1,729,495 2,325,074 2,667,963 2,086,010 Sources Over (Under) Uses (503,615) (1,659,523) (2,009,262) (1,353,914) (2,603,321) 100 DRAFT
-
500,000
1,000,000
1,500,000
2,000,000
2,500,000
3,000,000
3,500,000
4,000,000
4,500,000
2023-24 Actual 2024-25 Actual 2025-26 Projection 2026-27 Budget Public Safety Expenditures
Personnel Operating
-
200,000
400,000
600,000
800,000
1,000,000
1,200,000
2023-24 Actual 2024-25 Actual 2025-26 Projection 2026-27 Budget Public Safety Revenues
101 DRAFT
Fund: 01 Division: 150 2023-24 2024-25 2025-26 2025-26 2026-27 Actual Actual Budgeted Projected Budget
REVENUES
Public Safety
40220 Sales Tax - Public Safety 1/2% 17,223 18,717 18,129 18,129 18,492 41310 GEO CUP/MPD Contribution 113,501 119,360 122,751 120,881 124,507 41900 Court Fines 30,116 77,685 35,000 30,000 30,000
41950 Live Scan Fees 238 515 - 500 -
44000 Other Agency Grants - Fentanyl Task Force - 31,887 159,613 159,613 - 44000 Other Agency Grants SIT OP & SRO 275,813 161,159 123,179 200,000 237,912 44050 State Grants 5,610 222,652 - 23,455 -
44250 COPS/SLESF 51,771 194,663 150,000 201,537 150,000 45000 Copies/Reports 5,101 3,069 3,000 4,500 3,000
48000 POST Reimbursements 8,795 11,969 29,000 28,500 30,000 48200 Miscellaneous 161,925 4,186 2,600 183,463 2,600
48200 Miscellaneous - Opioid Settlement - 8,545 - - -
48300 Contributions & Donations 11,150 17,427 - - -
48300 Contributions & Donations - Bike Safety Rodeo - 1,550 - 5,600 - 48300 Contributions & Donations - Shop with a Cop - 3,460 - 2,500 - 48300 Contributions & Donations - Trunk or Treat 6,000 3,135 - 650 - 48600 McFarland PD Asset/Forfeiture 40,435 - - - -
Total Revenues 727,678 879,979 643,272 979,328 596,511
EXPENDITURES
Public Safety
50100 Salaries - Permanent Employees 1,519,181 1,875,902 2,205,413 2,205,413 2,574,833 50150 Wages - Temporary Employees 11,912 6,624 - - -
50200 Overtime 333,395 408,359 525,860 600,000 350,000
50300 Payroll Taxes 152,748 186,756 211,881 211,881 205,578 50350 Stipends 34,399 74,210 61,328 61,328 -
50400 Retirement (401K) 151,611 169,349 177,591 177,591 313,308 50500 Health Insurance Premiums 243,088 249,888 227,176 227,176 266,695 50550 Dental/Vision Premiums 25,236 21,591 29,691 29,691 51,831 50600 Workers Compensation Insurance 130,236 154,363 193,936 193,936 249,075 50700 Life Insurance 2,556 1,505 1,365 1,365 1,966
51150 Dog Clinic (Vet Services for K-9) 1,073 51 5,356 300 5,356 51800 Clothing Allowance 14,910 5,293 11,000 10,300 11,000 52000 Conferences/Meetings/Travel 14,677 15,351 21,500 26,000 25,000 52010 Conference/Meeting/Travel POST Reimbursable 22,141 23,948 29,000 28,500 30,000 52200 Contract Services 31,482 51,395 133,535 130,000 143,535 52920 Furniture (Capital) - 5,537 7,000 - -
52930 Computer Hardware/Software - 249 2,500 1,200 2,500 52940 Vehicles (Capital) 202,094 309,758 204,027 204,027 205,000 52940 Vehicles (Capital) - CHP Grant 214,425 4,407 - - - 52950 Equip-Other (Capital) 14,161 - - - -
52950 Equipment - Other (Capital) 63,500 87,232 125,800 125,800 125,800 53100 Grant Expenditures - Fentanyl Task Force - 31,887 58,500 58,500 - 53100 Grant Expenditures - Bike Safety Rodeo - 2,000 - - - 53200 Dues & Subscriptions 700 729 1,279 1,279 1,600
53500 Contributions/Donations Expense -Bike Safety Rodeo - 1,476 - 3,000 3,000 53500 Contributions/Donations - Shop with a Cop - 4,771 5,500 3,162 5,500 53500 Contributions/Donations - Trunk or Treat 6,508 6,036 10,000 5,277 10,000 53800 Rental Equipment/Other - 3,124 3,305 1,000 3,000
54000 Fuel 116,593 97,039 113,300 113,300 113,300
54400 Insurance - CSJV Rsk Mgmt. 172,059 209,832 260,057 260,057 289,575 54800 Maintenance Agreements 26,216 27,706 45,812 38,705 40,000 55150 Tuition Reimbursement 4,724 12,000 - - -
55200 Miscellaneous 3,311 2,114 4,000 4,000 4,000
55600 Postage 353 490 500 500 500
55800 Printing & Legal Notices - 275 320 - 320
56000 Professional Services - Other 94,129 61,660 136,005 120,000 80,000 Public Safety Detail Revenues and Expenditures
102 DRAFT
Fund: 01 Division: 150 2023-24 2024-25 2025-26 2025-26 2026-27 Actual Actual Budgeted Projected Budget
Public Safety Detail Revenues and Expenditures
56100 Legal Services - 4,000 10,000 4,214 10,000
56400 Repairs & Maint - Build & Equip 3,199 4,469 4,620 4,000 4,620 56410 Repairs & Maintenance Equipment 1,553 3,767 4,300 3,000 4,300 56600 Repairs & Maintenance - Vehicle 60,869 68,279 66,500 70,000 70,000 56800 Safety Equipment 20,462 25,006 26,000 25,000 26,000 56900 McFarland PD Asset/Forfieture Acct. 62,310 - - - - 57100 Special Activities 241 - - - -
57200 Supplies - Office 7,850 7,559 7,650 5,700 7,650
57200 Case Investigation Supplies - 1,928 - - -
57400 Supplies - Operating 12,633 4,791 16,000 16,000 16,000 57400 Supplies - Operating - Opioid Settlement - 8,545 - - - 57800 Telephone & Communications 25,763 27,742 30,000 30,000 35,000 58900 Debt Principal 21,681 - - - -
Total Expenditures 3,823,981 4,268,997 4,977,608 5,001,204 5,285,842 103 DRAFT
ANIMAL CONTROL &
CODE ENFORCEMENT
The Animal Control and Code Enforcement Division is responsible for protecting public health, safety, and quality of life by enforcing municipal codes and ensuring the humane care and control of animals within the City of McFarland. Now operating as a single, unified division, it is staffed by a team that manages both field enforcement and shelter operations. The division responds to code violations, addresses illegal vending, and partners with public health agencies to ensure compliance with City regulations. On the animal services side, the team oversees shelter maintenance, facilitates pet adoptions, and works closely with rescue organizations to rehome animals.
Fiscal year 2026-2027 | Public Safety
Adopted Annual Operating Budget
FY 2025–26 FY 2026–27 Tradition | Unity | Exellence
104 DRAFT
2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Budgeted Projected Budget
ANIMAL CONTROL SUMMARY
REVENUES
Taxes and Franchise Fees - - - - -
Permit and Service Charges - - - - -
Grants/Intergovernmental - 70,000 - - -
Other Revenues 2,274 550 600 1,816 -
Total Revenues 2,274 70,550 600 1,816 -
EXPENDITURES
Operating Costs 235,257 326,356 301,280 281,220 335,337 CIP Projects - 4,084 93,000 93,000 -
Total Expenditures 235,257 330,441 394,280 374,220 335,337
OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out (82,357) (109,134) (165,139) (117,888) (156,768) Expenditure Savings 8,597
Total Other Sources (Uses) (82,357) (109,134) (165,139) (117,888) (148,171) Sources Over (Under) Uses (315,340) (369,025) (558,819) (490,293) (483,508) 105 DRAFT
-
20,000
40,000
60,000
80,000
100,000
120,000
140,000
160,000
180,000
200,000
2023-24 Actual 2024-25 Actual 2025-26 Projection 2026-27 Budget Animal Control Expenditures
Personnel Operating
-
10,000
20,000
30,000
40,000
50,000
60,000
70,000
80,000
2023-24 Actual 2024-25 Actual 2025-26 Projection 2026-27 Budget Animal Control Revenues
106 DRAFT
Fund: 01 Division: 155 2023-24 2024-25 2025-26 2025-26 2026-27 Actual Actual Budgeted Projected Budget
REVENUES
Animal Control Services
41200 Animal Licenses 965 400 500 630 -
41210 Animal Shelter Fees 1,309 50 100 1,085 -
44000 Spay and Neuter Grant - UC Davis - 70,000 - - -
48300 Contributions & Donations - Animal Shelter Events - 100 - 101 - Total Revenues 2,274 70,550 600 1,816 -
EXPENDITURES
Animal Control Services
50100 Salaries - Permanent Employees 72,636 89,682 95,503 95,503 118,295 50200 Overtime 9,958 28,725 23,150 12,000 15,000
50300 Payroll Taxes 7,360 10,371 9,196 9,196 9,767
50350 Stipends 4,457 2,372 1,443 1,443 -
50400 Retirement (401K) 7,488 8,696 8,069 8,069 10,161
50500 Health Insurance Premiums 15,115 14,463 5,966 5,966 14,474 50550 Dental/Vision Premiums 2,761 1,677 888 888 3,702
50600 Workers Compensation Insurance 3,763 8,160 6,635 6,635 11,443 50700 Life Insurance 242 98 9 9 140
51100 Animal Disposal 2,426 3,496 4,000 3,000 4,000
51150 Dog Clinic 2,966 3,903 13,602 13,602 12,000
51160 Spay and Neuter Fees 60,000 4,012 29,000 29,000 20,000 51160 Spay and Neuter Fees - UC Davis - 38,397 - - -
51800 Clothing Allowance 2,726 1,293 1,500 2,000 2,000
52000 Conferences/Meetings/Travel 217 1,934 2,200 1,000 2,200 52200 Contract Services 156 2,302 5,500 4,000 5,500
52910 Building & Improvements (Capital) - ACO Building - - 88,800 88,800 - 52950 Equipment (Capital) - 4,084 4,200 4,200 -
53200 Dues & Subscriptions 106 184 300 300 300
54000 Fuel 4,008 5,075 4,400 6,000 6,000
54400 Insurance - CSJV Rsk Mgmt. 4,963 8,254 8,897 8,897 13,304 54600 Interest Expense 13,050 24,775 26,000 24,091 26,000 55600 Postage 278 352 450 450 450
55800 Printing & Legal Notices - (5) - - -
56000 Professional Services - Other 717 2,394 2,500 3,000 3,000 56400 Repairs & Maint - Build & Equip 7,184 12,519 - - - 56600 Repairs & Maintenance - Vehicle 2,065 10,792 10,850 5,000 10,000 56800 Safety Equipment - 612 750 250 750
57100 Special Activities - 97 1,000 750 1,500
57200 Supplies - Office 775 890 1,150 1,150 1,150
57400 Supplies - Operating 6,519 12,517 10,300 15,000 15,200 57400 Spay and Nueter Fees - UC Davis/Comm Outreach - 3,755 - - - 57800 Telephone & Communications 3,120 3,757 3,700 3,700 4,000 58050 Utilities Other 144 543 4,000 - 4,000
58900 Debt Principal Redeemed 57 20,264 20,321 20,321 21,000 Total Expenditures 235,257 330,441 394,280 374,220 335,337 Animal Control Detail Revenues and Expenditures
107 DRAFT
2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Budgeted Projected Budget
CODE ENFORCEMENT SUMMARY
REVENUES
Taxes and Franchise Fees - - - - -
Permit and Service Charges - - - - -
Grants/Intergovernmental - - - - -
Other Revenues 126,377 48,754 10,000 12,000 10,000
Total Revenues 126,377 48,754 10,000 12,000 10,000
EXPENDITURES
Operating Costs 107,807 125,815 229,550 213,150 291,032 CIP Projects - - - - -
Total Expenditures 107,807 125,815 229,550 213,150 291,032
OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out (20,369) (22,736) (39,190) (36,100) (45,828) Expenditure Savings 8,597
Total Other Sources (Uses) (20,369) (22,736) (39,190) (36,100) (37,231) Sources Over (Under) Uses (1,799) (99,797) (258,740) (237,250) (318,263) 108 DRAFT
-
50,000
100,000
150,000
200,000
250,000
300,000
2023-24 Actual 2024-25 Actual 2025-26 Projection 2026-27 Budget Code Enforcement Expenditures
Personnel Operating
-
20,000
40,000
60,000
80,000
100,000
120,000
140,000
2023-24 Actual 2024-25 Actual 2025-26 Projection 2026-27 Budget Code Enforcement Revenues
109 DRAFT
Fund: 01 Division: 165 2023-24 2024-25 2025-26 2025-26 2026-27 Actual Actual Budgeted Projected Budget
REVENUES
Code Enforcement
41700 Code Enforcement Revenue 77,030 19,089 10,000 12,000 10,000 48200 Miscellaneous Code Enforcement 20412 49,347 29,665 - - - Total Revenues 126,377 48,754 10,000 12,000 10,000
EXPENDITURES
Code Enforcement
50100 Salaries - Permanent Employees 61,121 70,849 134,093 134,093 167,555 50200 Overtime 1,028 4,261 6,550 2,000 5,000
50300 Payroll Taxes 5,184 6,414 12,763 12,763 13,822
50350 Stipends - 639 1,369 1,369 -
50400 Retirement (401K) 6,465 6,875 10,807 10,807 13,576 50500 Health Insurance Premiums 10,966 11,744 15,416 15,416 24,436 50550 Dental/Vision Premiums 1,196 1,481 2,412 2,412 4,628 50600 Workers Compensation Insurance 3,795 4,490 5,862 5,862 12,156 50700 Life Insurance 369 267 219 219 176
51800 Clothing Allowance 57 651 - - -
52000 Conferences/Meetings/Travel 3,876 382 2,500 1,500 4,500 53200 Dues & Subscriptions 760 599 1,000 1,000 1,000
54000 Fuel 1,948 2,220 2,000 2,000 2,000
54400 Insurance - CSJV Rsk Mgmt. 5,032 6,107 7,860 7,860 14,133 55600 Postage 377 255 600 800 1,000
55800 Printing & Legal Notices - (5) - - -
55950 Abatement - - 15,000 6,000 15,000
56000 Professional Services-Other 3,511 3,431 3,600 3,600 3,600 56600 Repairs & Maintenance - Vehicle 491 1,656 2,200 550 2,200 56800 Safety Equipment - 200 750 750 750
57100 Special Activities - 15 1,000 1,000 1,500
57200 Supplies - Office 21 500 500 300 500
57400 Supplies - Operating 478 817 850 850 1,000
57800 Telephone & Communications 1,133 1,965 2,200 2,000 2,500 Total Expenditures 107,807 125,815 229,550 213,150 291,032 Code Enforcement Detail Revenues and Expenditures
110 DRAFT
Fiscal year 2026-2027 | Public Works
PUBLIC WORKS
Adopted Annual Operating Budget
FY 2025–26 FY 2026–27 Tradition | Unity | Exellence
111 DRAFT
Fiscal year 2026-2027 | Public Works
ENGINEERING
The Engineering Division plays a vital role in the planning, design, and execution of the City of McFarland’s infrastructure projects. The division focuses on roadway and transportation improvements, coordination of facility-related capital projects, and compliance with grant and Caltrans requirements. It also provides project management support across departments, ensuring the successful delivery of key City initiatives through efficient planning, cost-effective execution, and interagency collaboration.
Adopted Annual Operating Budget
FY 2025–26 FY 2026–27 Tradition | Unity | Exellence
112 DRAFT
2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Budgeted Projected Budget
ENGINEERING SUMMARY
REVENUES
Taxes and Franchise Fees - - - - -
Permit and Service Charges - - - - -
Grants/Intergovernmental - - - - -
Other Revenues - - - - -
Total Revenues - - - - -
EXPENDITURES
Operating Costs - - 44,734 44,734 53,421
CIP Projects - - - - -
Total Expenditures - - 44,734 44,734 53,421
OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out - - - - -
Expenditure Savings
Total Other Sources (Uses) - - - - -
Sources Over (Under) Uses - - (44,734) (44,734) (53,421) 113 DRAFT
1,000
11,000
21,000
31,000
41,000
51,000
61,000
2023-24 Actual 2024-25 Actual 2025-26 Projection 2026-27 Budget Engineering Expenditures
Personnel Operating
114 DRAFT
Fund: 01 Division: 145 2023-24 2024-25 2025-26 2025-26 2026-27 Actual Actual Budgeted Projected Budget
REVENUES
Total Revenues - - - - -
EXPENDITURES
Engineering
50100 Salaries - Permanent Employees - - 32,081 32,081 38,146 50300 Payroll Taxes - - 2,585 2,585 3,033
50350 Stipends - - 203 203 -
50400 Retirement (401K) - - 2,998 2,998 3,767
50500 Health Insurance Premiums - - 3,012 3,012 3,718
50550 Dental/Vision Premiums - - 393 393 740
50600 Workers Compensation - - 1,472 1,472 1,845
50700 Life Insurance - - 16 16 28
51800 Clothing Allowance - - - - -
54400 Insurance- CSJV Risk Management - - 1,974 1,974 2,145 57800 Telephone & Communications - - - - -
Total Expenditures - - 44,734 44,734 53,421
Engineering Detail Revenues and Expenditures
115 DRAFT
STREETS
Fiscal year 2026-2027 | Public Works
The Streets Department provide the residents of McFarland with the highest quality service by maintaining, repairing, and replacing streets, sidewalks, public parking, traffic signs, and signals. The department is also responsible for graffiti abatement.
Adopted Annual Operating Budget
FY 2025–26 FY 2026–27 Tradition | Unity | Exellence
116 DRAFT
2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Budgeted Projected Budget
STREETS SUMMARY
REVENUES
Taxes and Franchise Fees - - - - -
Permit and Service Charges - - - - -
Grants/Intergovernmental - - 313,325 313,325 -
Other Revenues 10 - - - -
Total Revenues 10 - 313,325 313,325 -
EXPENDITURES
Operating Costs 629,953 811,573 1,176,394 1,048,708 1,171,637 CIP Projects 4,732 - 348,325 348,325 -
Total Expenditures 634,685 811,573 1,524,719 1,397,033 1,171,637
OTHER SOURCES (USES)
Transfers In 648,920 698,719 1,093,692 1,014,992 1,118,340 Transfers Out (67,962) (87,146) (138,689) (131,284) (146,703) Expenditure Savings
Total Other Sources (Uses) 580,958 611,573 955,003 883,708 971,637 Sources Over (Under) Uses (53,716) (200,000) (256,391) (200,000) (200,000) 117 DRAFT
-
100,000
200,000
300,000
400,000
500,000
600,000
700,000
800,000
2023-24 Actual 2024-25 Actual 2025-26 Projection 2026-27 Budget Streets Expenditures
Personnel Operating
-
50,000
100,000
150,000
200,000
250,000
300,000
350,000
2023-24 Actual 2024-25 Actual 2025-26 Projection 2026-27 Budget Streets Revenues
118 DRAFT
Fund: 01 Division: 180 2023-24 2024-25 2025-26 2025-26 2026-27 Actual Actual Budgeted Projected Budget
REVENUES
Streets
44150 Intergovernmental Revenues - - 313,325 313,325 -
48200 Miscellaneous Revenue 10 - - - -
Total Revenues 10 - 313,325 313,325 -
EXPENDITURES
Streets
50100 Salaries - Permanent Employees 183,934 254,580 378,117 378,117 415,965 50150 Wages - Temporary Employees - - 10,000 1,000 5,000 50200 Overtime 23,341 30,977 35,693 31,136 35,000
50300 Payroll Taxes 17,289 23,463 33,368 33,368 33,687
50350 Stipends 12 90 152 152 -
50400 Retirement (401K) 18,032 23,199 32,860 32,860 41,561 50500 Health Insurance Premiums 71,006 81,404 90,577 90,577 97,417 50550 Dental/Vision Premiums 6,070 5,893 8,496 8,496 12,032 50600 Workers Compensation Insurance 15,436 17,860 30,893 30,893 40,238 50700 Life Insurance 722 503 (269) (269) 456
51800 Clothing Allowance 5,451 10,586 11,500 9,455 11,500 52000 Conferences/Meetings/Travel - 936 3,500 295 2,000 52200 Contract Services 5,048 2,741 7,500 5,154 6,000
52950 Equipment - Other (Capital) 4,732 - 33,005 33,005 - 52950 Equipment - Other (Capital) - Patch Truck - - 280,320 280,320 - 52950 Equipment - Other (Capital) - Paint Striper - - 35,000 35,000 - 53200 Dues & Subscriptions 6 - 12,000 3,500 5,000
53250 Permits & Certificates 1,300 1,735 1,768 - -
53800 Rental Equipment/Other - 4,084 7,000 7,838 7,000
54000 Fuel 17,758 10,701 16,777 16,777 15,000
54400 Insurance - CSJV Rsk Mgmt. 20,377 24,612 41,425 41,425 46,781 55800 Printing & Legal Notices - (5) - - -
56000 Professional Services - Other 33,491 36,195 32,990 21,924 30,000 56400 Repairs/Maintenance-Building & Equipment - - - 1,855 - 56410 Repairs & Maintenance Equipment 11,598 21,064 24,800 11,473 20,000 56430 Repairs & Maintenance - Heavy Equipment 6,616 6,884 11,408 6,000 11,500 56440 Repairs & Maintenance-Streets Sweeper 10,604 22,909 68,000 34,738 50,000 56500 Repairs/Maintenance Streets 33,733 57,038 60,000 60,000 60,000 56600 Repairs/Maintenance - Vehicles 4,167 8,315 10,408 7,615 10,000 56800 Safety Equipment 1,592 924 2,400 2,400 2,500
57200 Supplies - Office 1,149 3,501 3,500 - 2,000
57400 Supplies - Operating 36,151 44,453 118,189 91,778 90,000 57800 Telephone & Communications 2,305 2,454 3,500 908 2,500 58000 Utilities 22,137 21,653 32,500 32,500 32,500
58050 Utilities Other 1,148 898 2,000 (138) -
58100 Street Lighting 79,090 91,926 85,341 86,881 86,000 58900 Debt Principal Redeemed 388 - - - -
Total Expenditures 634,685 811,573 1,524,719 1,397,033 1,171,637 Streets Detail Revenues and Expenditures
119 DRAFT
FACILITIES MAINTANCE
Facilities Maintenance Division accounts for the maintenance, repairs and ongoing operations of City Hall, Police, and Public Works located at 401 W. Kern Ave. and City Council Chambers at 103 W. Sherwood Ave.
Work performed by Streets and Landscape maintenance provides a safe, clean, and inviting facility for City employees and others conduction business at McFarland City Hall and Police Department.
Fiscal year 2026-2027 | Public Works
Adopted Annual Operating Budget
FY 2025–26 FY 2026–27 Tradition | Unity | Exellence
120 DRAFT
2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Budgeted Projected Budget
FACILITIES MAINTENANCE SUMMARY
REVENUES
Taxes and Franchise Fees - - - - -
Permit and Service Charges - - - - -
Grants/Intergovernmental - - - - -
Other Revenues - - - - -
Total Revenues - - - - -
EXPENDITURES
Operating Costs 116,616 221,361 273,855 240,701 398,445 CIP Projects - - - - -
Total Expenditures 116,616 221,361 273,855 240,701 398,445
OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out - - - - -
Expenditure Savings
Total Other Sources (Uses) - - - - -
Sources Over (Under) Uses (116,616) (221,361) (273,855) (240,701) (398,445) 121 DRAFT
-
50,000
100,000
150,000
200,000
250,000
300,000
2023-24 Actual 2024-25 Actual 2025-26 Projection 2026-27 Budget Facilities Maintenance Expenditures
Personnel Operating
122 DRAFT
Fund: 01 Division: 190 2023-24 2024-25 2025-26 2025-26 2026-27 Actual Actual Budgeted Projected Budget
REVENUES
Total Revenues - - - - -
EXPENDITURES
Facilities Maintenance
50100 Salaries - Permanent Employees 24,542 51,352 87,216 87,216 145,226 50200 Overtime 2,403 7,126 8,000 12,000 15,000
50300 Payroll Taxes 2,331 4,708 7,686 7,686 11,756
50400 Retirement (401K) 2,603 5,133 5,317 5,317 14,523
50500 Health Insurance Premiums 11,601 20,791 19,278 19,278 40,736 50550 Dental/Vision Premiums 528 1,121 1,332 1,332 4,165 50600 Workers Compensation Insurance - 3,539 5,268 5,268 14,048 50700 Life Insurance 11 68 80 80 158
51800 Clothing Allowance - - - 2,300 2,500
52200 Contract Services 12,210 18,765 19,000 19,000 20,000 54400 Insurance - CSJV Rsk Mgmt. - 2,094 7,065 7,065 16,333 56000 Professional Services - Other - 240 - - -
56000 Professional Services - Other Janitorial Services - - - 1,815 1,500 56400 Repairs & Maint - Build & Equip 13,574 44,384 50,000 25,000 50,000 56800 Safety Equipment - 1,122 3,000 662 2,500
57400 Supplies - Operating 4,168 15,683 15,000 11,537 15,000 57800 Telephone & Communications - - 1,200 - -
58000 Utilities 42,645 45,236 44,411 35,142 45,000
Total Expenditures 116,616 221,361 273,855 240,701 398,445 Facilities Maintenance Detail Revenues and Expenditures 123 DRAFT
COMMUNITY CENTER
Fiscal year 2026-2027 | Public Works
This Division accounts for the maintenance, repairs and ongoing operations of the McFarland Veteran's Community Center including the Veteran's Center located at 103 W.
Sherwood Ave. Work performed by Streets and Landscape
provides a safe clean and inviting venue for various
community and private events.
Adopted Annual Operating Budget
FY 2025–26 FY 2026–27 Tradition | Unity | Exellence
124 DRAFT
2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Budgeted Projected Budget
COMMUNITY CENTER SUMMARY
REVENUES
Taxes and Franchise Fees - - - - -
Permit and Service Charges - - - - -
Grants/Intergovernmental - - - - -
Other Revenues 15,322 20,271 12,000 16,000 15,000
Total Revenues 15,322 20,271 12,000 16,000 15,000
EXPENDITURES
Operating Costs 36,550 50,718 59,500 32,178 49,400
CIP Projects - - - - -
Total Expenditures 36,550 50,718 59,500 32,178 49,400
OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out (40,354) (56,101) (92,421) (58,773) (82,939) Expenditure Savings
Total Other Sources (Uses) (40,354) (56,101) (92,421) (58,773) (82,939) Sources Over (Under) Uses (61,582) (86,549) (139,921) (74,951) (117,339) 125 DRAFT
-
10,000
20,000
30,000
40,000
50,000
60,000
2023-24 Actual 2024-25 Actual 2025-26 Projection 2026-27 Budget Community Center Expenditures
Personnel Operating
-
5,000
10,000
15,000
20,000
25,000
2023-24 Actual 2024-25 Actual 2025-26 Projection 2026-27 Budget Community Center Revenues
126 DRAFT
Fund: 01 Division: 185 2023-24 2024-25 2025-26 2025-26 2026-27 Actual Actual Budgeted Projected Budget
REVENUES
Community Center
42350 Rents 15,322 20,271 12,000 16,000 15,000
Total Revenues 15,322 20,271 12,000 16,000 15,000
EXPENDITURES
Community Center
50150 Wages - Temporary Employees - - - - -
50300 Payroll Taxes - - - - -
52200 Contract Services 1,127 100 4,500 496 4,500
53250 Permits & Certificates - - - 207 250
56400 Repairs & Maint - Build & Equip 11,614 22,971 25,000 12,938 15,000 56410 Repairs & Maintenance -Equipment 2,912 1,629 3,500 - 3,500 56700 Repairs & Maint.- Landscape - 468 900 - 900
57400 Supplies - Operating 969 1,235 1,950 105 2,000
57800 Telephone & Communications 1,016 1,157 2,000 308 1,500 58000 Utilities 18,818 23,159 21,400 18,124 21,500
58050 Utilities Other 94 - 250 - 250
Total Expenditures 36,550 50,718 59,500 32,178 49,400
Community Center Detail Revenues and Expenditures
127 DRAFT
SPECIAL REVENUE
FUNDS
Fiscal year 2026-2027 | Special Revenue Funds
Adopted Annual Operating Budget
FY 2025–26 FY 2026–27 Tradition | Unity | Exellence
128 DRAFT
TRANSPORTATION
DEVELOPMENT ACT
Fiscal year 2026-2027 | Special Revenue Funds
The Transportation Development Act (TDA) Division is responsible for managing funds allocated for transportation-related projects within the city. Its core duties include overseeing fund usage, coordinating project planning, ensuring compliance with state guidelines, and compiling necessary reports. This division's work directly contributes to improving the city's transportation infrastructure and enhancing the quality of life for residents.
Adopted Annual Operating Budget
FY 2025–26 FY 2026–27 Tradition | Unity | Exellence
129 DRAFT
2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Budgeted Projected Budget
REVENUES
Grants/Intergovernmental $0 $156,158 $2,089,031 $3,107,977 $1,108,069 Other Revenues - - - - -
Total Revenues - 156,158 2,089,031 3,107,977 1,108,069
EXPENDITURES
Operating Costs - - - - -
CIP Projects - - - - -
Total Expenditures - - - - -
OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out (165,089) (1,645,327) (1,439,358) (969,135) (1,108,069) Expenditure Savings
Total Other Sources (Uses) (165,089) (1,645,327) (1,439,358) (969,135) (1,108,069) Sources Over (Under) Uses (165,089) (1,489,169) 649,673 2,138,842 - FUND BALANCE, BEGINNING OF YEAR (484,584) (649,673) (2,138,842) (2,138,842) 0 FUND BALANCE, END OF YEAR (649,673) (2,138,842) (1,489,169) 0 0 Transportation Development Act Revenues, Expenditures and Changes in Fund Balance 130 DRAFT
-
500,000
1,000,000
1,500,000
2,000,000
2,500,000
3,000,000
3,500,000
2023-24 Actual 2024-25 Actual 2025-26 Projection 2026-27 Budget TDA Revenues
131 DRAFT
Fund: 10 Division: 180 2023-24 2024-25 2025-26 2025-26 2026-27 Actual Actual Budgeted Projected Budget
REVENUES
Local Transit Fund (TDA)
44350 TDA- Pedestrian & Bike - 156,158 - - -
44360 TDA - Streets & Roads - - 2,089,031 3,107,977 1,108,069 Revenues - 156,158 2,089,031 3,107,977 1,108,069
Transportation Development Act Fund Detail Revenues and Expenditures 132 DRAFT
LIGHTING & LANDSCAPE
Fiscal year 2026-2027 | Special Revenue Funds
The Lightning and Landscape Maintenance Division is responsible for maintenance, repair and replacement of street lights and landscape maintenance of areas including street medians, parkways, side-panels, parks, and numerous monument signs.
Adopted Annual Operating Budget
FY 2025–26 FY 2026–27 Tradition | Unity | Exellence
133 DRAFT
2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Budgeted Projected Budget
REVENUES
Taxes $161,451 $161,853 $166,464 $166,464 $169,793
Other Revenues 2,713 (982) - - -
Total Revenues 164,164 160,871 166,464 166,464 169,793
EXPENDITURES
Operating Costs 211,182 305,934 305,583 279,768 327,690 CIP Projects 8,585 - - - -
Total Expenditures 219,767 305,934 305,583 279,768 327,690
OTHER SOURCES (USES)
Transfers In - - - 228,002 202,951
Transfers Out (24,733) (33,071) (40,367) (39,012) (44,961) Expenditure Savings
Total Other Sources (Uses) (24,733) (33,071) (40,367) 188,990 157,990 Sources Over (Under) Uses (80,336) (178,134) (179,486) 75,686 93 FUND BALANCE, BEGINNING OF YEAR 182,784 102,448 (75,686) (75,686) 0 FUND BALANCE, END OF YEAR 102,448 (75,686) (255,172) 0 94 Lighting & Landscape Maintenance District Revenues, Expenditures and Changes in Fund Balance 134 DRAFT
-
50,000
100,000
150,000
200,000
250,000
2023-24 Actual 2024-25 Actual 2025-26 Projection 2026-27 Budget LLMD Expenditures
Personnel Operating
156,000
158,000
160,000
162,000
164,000
166,000
168,000
170,000
172,000
2023-24 Actual 2024-25 Actual 2025-26 Projection 2026-27 Budget LLMD Revenues
135 DRAFT
Fund: 20 Division: 200 2023-24 2024-25 2025-26 2025-26 2026-27 Actual Actual Budgeted Projected Budget
REVENUES
Lighting Landscaping and Maintenance District
40150 Lighting & Landscaping (A.D. #01) 20408 161,451 161,853 166,464 166,464 169,793 48100 Interest Income 2,713 264 - - -
48200 Miscellaneous - (1,253) - - -
49250 Investment Earnings (FMV) - 7 - - -
Lighting Landscaping and Maintenance District Revenues 164,164 160,871 166,464 166,464 169,793
EXPENDITURES
Lighting Landscaping and Maintenance District
50100 Salaries/Permanent Employees 51,269 93,758 102,459 102,459 119,276 50150 Wages - Temporary Employees - - - 219 200
50200 Overtime 3,223 6,579 5,000 7,976 6,000
50300 Payroll Taxes 4,840 8,613 8,920 8,920 9,641
50400 Retirement 5,234 9,225 9,298 9,298 11,928
50500 Health Insurance Premiums 32,628 50,843 29,373 29,373 31,734 50550 Dental/Vision Premiums 2,390 3,256 2,708 2,708 3,332 50600 Workers Compensation Insurance 2,496 10,945 7,766 7,766 11,538 50700 Life Insurance 136 167 (114) (114) 126
51800 Clothing Allowance 2,085 4,023 4,500 3,000 4,000
52000 Conference Meetings - 77 1,000 250 1,000
52200 Contract Services 45,865 28,088 15,000 7,500 15,000 52950 Equipment-Other (Capital) 8,585 - - - -
54000 Fuel 5,653 6,667 5,700 4,500 5,000
54400 Insurance - CSJ Risk Management - 8,720 10,414 10,414 13,414 56000 Professional Services - Other 20 3,172 18,500 18,500 10,000 56700 Repairs & Maintenance - Landscape - 9,508 10,000 6,500 15,000 57400 Supplies - Operating 14,304 23,700 34,560 25,000 30,000 57800 Telephone & Communications 39 1,370 1,000 500 1,000 58100 Street Lighting 41,000 37,223 39,500 35,000 39,500 Lighting Landscaping and Maintenance District Expenditures 219,767 305,934 305,583 279,768 327,690 Lighting & Landscape Maintenance District Fund Detail Revenues and Expenditures 136 DRAFT
COMMUNITY FACILITIES
DISTRICT
Fiscal year 2026-2027 | Special Revenue Funds
The Community Facilities District (CFD) Division manages special taxation districts within the city. Its primary responsibilities include overseeing district operations, planning and financing infrastructure projects, ensuring compliance with relevant laws and policies, and communicating with the public. Through these efforts, the CFD Division helps fund, maintain, and enhance public facilities and services in specific areas of the city.
Adopted Annual Operating Budget
FY 2025–26 FY 2026–27 Tradition | Unity | Exellence
137 DRAFT
2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Budgeted Projected Budget
REVENUES
Taxes $582,134 $606,241 $700,000 $700,000 $714,000
Other Revenues - - - - -
Total Revenues 582,134 606,241 700,000 700,000 714,000
EXPENDITURES
Operating Costs 17,500 21,244 35,000 30,000 35,000
CIP Projects - - - - -
Total Expenditures 17,500 21,244 35,000 30,000 35,000
OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out (564,633) (583,109) (665,179) (673,843) (679,000) Expenditure Savings
Total Other Sources (Uses) (564,633) (583,109) (665,179) (673,843) (679,000) Sources Over (Under) Uses - 1,887 (179) (3,843) -
FUND BALANCE, BEGINNING OF YEAR 1,956 1,956 3,843 3,843 0 FUND BALANCE, END OF YEAR 1,956 3,843 3,665 0 0
Community Facilities District Revenues, Expenditures and Changes in Fund Balance 138 DRAFT
-
5,000
10,000
15,000
20,000
25,000
30,000
35,000
40,000
2023-24 Actual 2024-25 Actual 2025-26 Projection 2026-27 Budget Community Facilites District Expenditures
Operating
-
100,000
200,000
300,000
400,000
500,000
600,000
700,000
800,000
2023-24 Actual 2024-25 Actual 2025-26 Projection 2026-27 Budget Community Facilities District Revenues
139 DRAFT
Fund: 24 Division: 210 2023-24 2024-25 2025-26 2025-26 2026-27 Actual Actual Budgeted Projected Budget
REVENUES
Community Facilities District
40140 CFD 2017-1 Police Services 20413 359,539 302,136 360,000 360,000 367,200 40141 CFD 2017-2 Landscape & Street Services 20414 65,473 113,305 140,000 140,000 142,800 40142 CFD 2019-1 Fire Services 20415 157,122 190,800 200,000 200,000 204,000 48100 Interest Income - 1,905 - - -
49250 Investment Earnings (FMV) - 51 - - -
Community Facilities District Revenues 582,134 608,197 700,000 700,000 714,000
EXPENDITURES
Community Facilities District
52200 Contract Services 17,500 21,244 35,000 30,000 35,000 Total Community Facilities District Expenditures 17,500 21,244 35,000 30,000 35,000 Community Facilities District Fund Detail Revenues and Expenditures 140 DRAFT
GAS TAX
Fiscal year 2026-2027 | Special Revenue Funds
The Gas Tax Division is responsible for the management of funds generated from state and local gas taxes. These
funds are primarily allocated towards the construction, maintenance, and improvement of the city's road
infrastructure. The division oversees fund allocation,
project planning and implementation, compliance with
relevant laws, and inter-departmental coordination. Its work is instrumental in maintaining and enhancing the
city's transportation infrastructure and mobility.
Adopted Annual Operating Budget
FY 2025–26 FY 2026–27 Tradition | Unity | Exellence
141 DRAFT
2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Budgeted Projected Budget
REVENUES
Taxes $377,992 $385,604 $386,309 $394,857 $402,054
Other Revenues 9,363 9,092 9,000 1,000 1,000
Total Revenues 387,355 394,696 395,309 395,857 403,054
EXPENDITURES
Operating Costs - - - - -
CIP Projects - - - - -
Total Expenditures - - - - -
OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out (676,435) (698,719) (386,309) (395,857) (375,061) Expenditure Savings
Total Other Sources (Uses) (676,435) (698,719) (386,309) (395,857) (375,061) Sources Over (Under) Uses (289,080) (304,023) 9,000 - 27,993 FUND BALANCE, BEGINNING OF YEAR 565,110 276,030 (27,993) (27,993) (27,993) FUND BALANCE, END OF YEAR 276,030 (27,993) (18,992) (27,993) 0 Gas Tax Revenues, Expenditures and Changes in Fund Balance 142 DRAFT
375,000
380,000
385,000
390,000
395,000
400,000
405,000
2023-24 Actual 2024-25 Actual 2025-26 Projection 2026-27 Budget Gas Tax Revenues
143 DRAFT
Fund: 11 Division: 180 2023-24 2024-25 2025-26 2025-26 2026-27 Actual Actual Budgeted Projected Budget
REVENUES
Gas Tax
40400 State Gas Tax 2103 (Prop 42) 139,207 131,128 386,309 394,857 402,054 40410 State Gas Tax 2105 93,084 88,672 - - -
40420 State Gas Tax 2106 16,563 42,044 - - -
40430 State Gas Tax 2107 116,430 120,759 - - -
40440 State Gas Tax 2107.5 12,708 3,000 - - -
48100 Interest Income 9,363 8,855 9,000 1,000 1,000
Gas Tax Revenues 387,355 394,459 395,309 395,857 403,054 Gas Tax Fund Detail Revenues and Expenditures
144 DRAFT
ROAD MAINTENANCE AND
REHABILITATION (SB1)
Fiscal year 2026-2027 | Special Revenue Funds
The Road Maintenance and Rehabilitation (SB1) Division manages funds from California's Senate Bill 1 for maintaining, repairing, and enhancing the city's transportation infrastructure. It oversees fund usage, plans and executes road maintenance and rehabilitation projects, ensures compliance with SB1 guidelines, and collaborates with other entities for effective fund utilization. This division's work significantly improves the city's road conditions and transportation safety while supporting economic growth.
Adopted Annual Operating Budget
FY 2025–26 FY 2026–27 Tradition | Unity | Exellence
145 DRAFT
2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Budgeted Projected Budget
REVENUES
Taxes $358,675 $385,552 $372,143 $376,158 $398,796
Other Revenues 3,223 15,057 9,000 12,268 9,000
Total Revenues 361,898 400,609 381,143 388,426 407,796
EXPENDITURES
Operating Costs - - - - -
CIP Projects - - - - -
Total Expenditures - - - - -
OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out (833,765) (67,815) (796,509) - -
Expenditure Savings
Total Other Sources (Uses) (833,765) (67,815) (796,509) - - Sources Over (Under) Uses (471,868) 332,794 (415,366) 388,426 407,796 FUND BALANCE, BEGINNING OF YEAR 687,481 215,613 548,408 548,408 936,834 FUND BALANCE, END OF YEAR 215,613 548,408 133,042 936,834 1,344,630 SB1 Revenues, Expenditures and Changes in Fund Balance
146 DRAFT
330,000
340,000
350,000
360,000
370,000
380,000
390,000
400,000
410,000
420,000
2023-24 Actual 2024-25 Actual 2025-26 Projection 2026-27 Budget Road Maintenance and Rehab (SB1) Revenues
147 DRAFT
Fund: 12 Division: 180 2023-24 2024-25 2025-26 2025-26 2026-27 Actual Actual Budgeted Projected Budget
REVENUES
Road Maintenance & Rehabilitation (SB1)
40310 Road Maintenance & Rehabilitation - Section 2032 358,675 385,552 372,143 376,158 398,796 48100 Interest Income 3,223 14,664 9,000 12,268 9,000
49250 Investment Earnings (FMV) - 393 - - -
Road Maintenance & Rehabilitation (SB1) Revenues 361,898 400,609 381,143 388,426 407,796 SB1 Fund Detail Revenues and Expenditures
148 DRAFT
COPS GRANT
Fiscal year 2026-2027 | Special Revenue Funds
The COPS Grant Division oversees the funds received through the Community Oriented Policing Services (COPS) grant. This federal grant is used to enhance community policing efforts. The division manages fund allocation, develops and implements relevant programs, ensures compliance with federal guidelines, and collaborates with law enforcement and community stakeholders. Its activities are geared towards improving public safety and fostering stronger relationships between law enforcement and the community.
Adopted Annual Operating Budget
FY 2025–26 FY 2026–27 Tradition | Unity | Exellence
149 DRAFT
2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Budgeted Projected Budget
REVENUES
Grants/Intergovernmental - 604,798 - - -
Other Revenues - - - - -
Total Revenues - 604,798 - - -
EXPENDITURES
Operating Costs - - - - -
CIP Projects - - - - -
Total Expenditures - - - - -
OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out - - (604,798) (604,798) -
Expenditure Savings
Total Other Sources (Uses) - - (604,798) (604,798) -
Sources Over (Under) Uses - 604,798 (604,798) (604,798) - FUND BALANCE, BEGINNING OF YEAR (914) (914) 603,884 603,884 (914) FUND BALANCE, END OF YEAR (914) 603,884 (914) (914) (914) COPS Grant Fund Revenues, Expenditures and Changes in Fund Balance 150 DRAFT
-
100,000
200,000
300,000
400,000
500,000
600,000
700,000
2023-24 Actual 2024-25 Actual 2025-26 Projection 2026-27 Budget COPS Revenues
-
0 0
0 0
1 1
1 1
1 1
2023-24 Actual 2024-25 Actual 2025-26 Projection 2026-27 Budget COPS Expenditures
Operating
151 DRAFT
Fund: 22 Division: 150 2023-24 2024-25 2025-26 2025-26 2026-27 Actual Actual Budgeted Projected Budget
REVENUES
COPS Grant
44000 Other Agency Grants COPS - 604,798 - - -
Total COPS Grant Revenues - 604,798 - - -
COPS Fund Detail Revenues and Expenditures
152 DRAFT
DEVELOPMENT IMPACT FEES
Fiscal year 2026-2027 | Special Revenue Funds
The Development Impact Fees (DIF) Division manages fees collected from new developments to offset the costs of additional public services and infrastructure these developments require. The division's responsibilities encompass managing fee collection and allocation, coordinating project funding, ensuring legal compliance, and communicating with developers and the public. The DIF Division ensures that new developments equitably contribute to the maintenance and expansion of public services and infrastructure.
Adopted Annual Operating Budget
FY 2025–26 FY 2026–27 Tradition | Unity | Exellence
153 DRAFT
2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Budgeted Projected Budget
REVENUES
Development Impact Fees $1,085,877 $672,898 $751,681 $1,140,895 $823,420 Other Revenues - - - - -
Total Revenues 1,085,877 672,898 751,681 1,140,895 823,420
EXPENDITURES
Operating Costs - - - - -
CIP Projects - - - - -
Total Expenditures - - - - -
OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out (10,454) - (162,500) - (2,000,000)
Expenditure Savings
Total Other Sources (Uses) (10,454) - (162,500) - (2,000,000) Sources Over (Under) Uses 1,075,423 672,898 589,181 1,140,895 (1,176,580) FUND BALANCE, BEGINNING OF YEAR 2,199,441 3,274,864 3,947,762 3,947,762 5,088,657 FUND BALANCE, END OF YEAR 3,274,864 3,947,762 4,536,943 5,088,657 3,912,077 Development Impact Fund Revenues, Expenditures and Changes in Fund Balance 154 DRAFT
-
200,000
400,000
600,000
800,000
1,000,000
1,200,000
2023-24 Actual 2024-25 Actual 2025-26 Projection 2026-27 Budget Development Impact Fees Revenues
155 DRAFT
Fund: 15 Division: 170 2023-24 2024-25 2025-26 2025-26 2026-27 Actual Actual Budgeted Projected Budget
REVENUES
Development Impact Fees
41450 Government Impact Fees 187,340 101,879 105,776 168,791 117,420 41460 Fire Impact Fees 22,810 13,785 15,620 24,926 17,340 41470 Police Impact Fees 102,745 58,200 61,523 100,309 69,780 41480 Park Impact Fees 175,219 120,510 123,007 198,375 138,000 41490 Traffic Impact Fees 451,965 186,451 304,175 485,070 342,000 42320 Storm Drain Fee 85,528 38,860 41,579 63,424 38,880 48100 Interest Income 60,272 149,212 100,000 100,000 100,000 49250 Investment Earnings (FMV) - 4,002 - - -
Development Impact Fees Revenues 1,085,877 672,898 751,681 1,140,895 823,420 Development Impact Fund Detail Revenues and Expenditures 156 DRAFT
MISCELLANEOUS GRANTS
Fiscal year 2026-2027 | Special Revenue Funds
The Miscellaneous Grants Division manages diverse grants the city receives from various sources, such as state and federal agencies or private entities. This division oversees the application, receipt, and allocation of these funds, implements grant-funded programs, ensures compliance with grant guidelines, and coordinates with other departments for effective use of these funds. The division plays a crucial role in augmenting the city's budget, enabling improved services, infrastructure enhancements, and citywide initiatives.
Adopted Annual Operating Budget
FY 2025–26 FY 2026–27 Tradition | Unity | Exellence
157 DRAFT
2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Budgeted Projected Budget
REVENUES
Grants/Intergovernmental $2,287,593 $0 $0 $0 $0
Other Revenues - - - - -
Total Revenues 2,287,593 - - - -
EXPENDITURES
Operating Costs 116,279 (1,370) - - -
CIP Projects - - - - -
Total Expenditures 116,279 (1,370) - - -
OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out (2,045,392) - - - -
Expenditure Savings
Total Other Sources (Uses) (2,045,392) - - - -
Sources Over (Under) Uses 125,921 1,370 - - -
FUND BALANCE, BEGINNING OF YEAR 177,103 303,024 304,394 304,394 304,394 FUND BALANCE, END OF YEAR 303,024 304,394 304,394 304,394 304,394 Miscellaneous Grants Revenues, Expenditures and Changes in Fund Balance 158 DRAFT
-
500,000
1,000,000
1,500,000
2,000,000
2,500,000
2023-24 Actual 2024-25 Actual 2025-26 Projection 2026-27 Budget Miscellaneous Grants Revenues
(20,000)
-
20,000
40,000
60,000
80,000
100,000
120,000
140,000
2023-24 Actual 2024-25 Actual 2025-26 Projection 2026-27 Budget Miscellaneous Grants Expenditures
Operating
159 DRAFT
Fund: 26 Division: 155 2023-24 2024-25 2025-26 2025-26 2026-27 Actual Actual Budgeted Projected Budget
REVENUES
Miscellaneous Grants
44050 State Grants County CARES Act 53,756 - - - -
44050 State Grant - ARPA-24 2,162,996 - - - -
44070 Other Agency Grants SB2 70,840 - - - -
Miscellaneous Grants Revenues 2,287,593 - - - -
EXPENDITURES
Miscellaneous Grants
53100 Grant Expenditures- County Cares Act Funding (1,869) - - - - 53100 Grant Expenditure - ARPA-24 118,148 (1,370) - - - Expenditures 116,279 (1,370) - - -
Miscellaneous Grants Fund Detail Revenues and Expenditures 160 DRAFT
CALHOME GRANT
Fiscal year 2026-2027 | Special Revenue Funds
The CalHome Grant Division manages funds from the CalHome Program, a California state initiative designed to assist in home ownership and housing rehabilitation. The division oversees fund allocation, develops and implements housing assistance programs, ensures compliance with CalHome guidelines, and collaborates with other city departments and housing agencies. Its efforts contribute significantly to improving housing affordability and quality within the city.
Adopted Annual Operating Budget
FY 2025–26 FY 2026–27 Tradition | Unity | Exellence
161 DRAFT
2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Budgeted Projected Budget
REVENUES
Housing Loan Payments $0 $0 $0 $0 $0
Interest Earnings - - - - -
Grants/Intergovernmental 199,500 110,755 - - -
Other Revenues - - - - -
Total Revenues 199,500 110,755 - - -
EXPENDITURES
Operating Costs 300,310 993 - - -
CIP Projects - - - - -
Total Expenditures 300,310 993 - - -
OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out - - - - -
Expenditure Savings
Total Other Sources (Uses) - - - - -
Sources Over (Under) Uses (100,810) 109,762 - - -
FUND BALANCE, BEGINNING OF YEAR 266,048 165,238 275,000 275,000 275,000 FUND BALANCE, END OF YEAR 165,238 275,000 275,000 275,000 275,000 CalHOME Grant Fund Revenues, Expenditures and Changes in Fund Balance 162 DRAFT
-
50,000
100,000
150,000
200,000
250,000
2023-24 Actual 2024-25 Actual 2025-26 Projection 2026-27 Budget CalHOME Revenues
-
50,000
100,000
150,000
200,000
250,000
300,000
350,000
2023-24 Actual 2024-25 Actual 2025-26 Projection 2026-27 Budget CalHOME Expenditures
Operating
163 DRAFT
Fund: 19 Division: 215 2023-24 2024-25 2025-26 2025-26 2026-27 Actual Actual Budgeted Projected Budget
REVENUES
CALHOME
44050 State Grants 199,500 - - - -
48450 Loan Income - 110,755 - - -
CALHOME Revenues 199,500 110,755 - - -
EXPENDITURES
CALHOME
53100 Grant Expenditures 300,310 993 - - -
Expenditures 300,310 993 - - -
CalHOME Grant Fund Detail Revenues and Expenditures
164 DRAFT
COMMUNITY DEVELOPMENT
BLOCK GRANT
Fiscal year 2026-2027 | Special Revenue Funds
The Community Development Block Grant (CDBG) Division oversees funds from the federal CDBG program, aimed at urban community development, decent housing, and expanding economic opportunities, mainly for low- and moderate-income persons. The division manages fund allocation, implements community development programs, ensures compliance with CDBG guidelines, and collaborates with other entities for effective use of these funds. Its work plays a pivotal role in addressing community development needs and promoting equitable growth.
Adopted Annual Operating Budget
FY 2025–26 FY 2026–27 Tradition | Unity | Exellence
165 DRAFT
2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Budgeted Projected Budget
REVENUES
Housing Loan Payments $0 $0 $0 $0 $0
Interest Earnings - - - - -
Grants/Intergovernmental - - - - -
Other Revenues - - - - -
Total Revenues - - - - -
EXPENDITURES
Operating Costs - - - - -
CIP Projects - - - - -
Total Expenditures - - - - -
OTHER SOURCES (USES)
Transfers In - 13,888 - - -
Transfers Out - - - - -
Expenditure Savings
Total Other Sources (Uses) - 13,888 - - -
Sources Over (Under) Uses - 13,888 - - -
FUND BALANCE, BEGINNING OF YEAR (13,888) (13,888) 0 0 0 FUND BALANCE, END OF YEAR (13,888) 0 0 0 0
Community Development Block Grant Fund Revenues, Expenditures and Changes in Fund Balance 166 DRAFT
The Measure M Sales Tax Division manages funds generated by the 1% transaction and use tax, passed by McFarland residents in the November 2022 ballot measures. This tax was implemented to supplement the city's general fund and support various public services and infrastructure improvements.
MEASURE ‘M’ SALES TAX
Fiscal year 2026-2027 | Special Revenue Funds
Adopted Annual Operating Budget
FY 2025–26 FY 2026–27 Tradition | Unity | Exellence
167 DRAFT
2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Budgeted Projected Budget
MEASURE M SALES TAX SUMMARY
REVENUES
Taxes and Franchise Fees 1,014,048 1,222,349 1,021,218 1,296,030 1,362,540 Permit and Service Charges - - - - -
Grants/Intergovernmental - - - - -
Other Revenues - - - - -
Total Revenues 1,014,048 1,222,349 1,021,218 1,296,030 1,362,540
EXPENDITURES
Operating Costs 1,698 - 20,000 5,000 20,000
CIP Projects - - - - -
Total Expenditures 1,698 - 20,000 5,000 20,000
OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out (1,220,677) (1,222,349) (1,001,218) (1,291,030) (1,342,540) Expenditure Savings
Total Other Sources (Uses) (1,220,677) (1,222,349) (1,001,218) (1,291,030) (1,342,540) Sources Over (Under) Uses (208,327) - - - -
168 DRAFT
-
200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
1,600,000
2023-24 Actual 2024-25 Actual 2025-26 Projection 2026-27 Budget Measure M Sales Tax Revenues
-
5,000
10,000
15,000
20,000
25,000
2023-24 Actual 2024-25 Actual 2025-26 Projection 2026-27 Budget Measure M Sales Tax Expenditures
Operating
169 DRAFT
Approved by McFarland voters in November 2022, Measure O established a business tax structure to generate local revenue that supports essential City services. The measure provides a flexible funding source for public safety, infrastructure, and general government operations. Revenue from this measure contributes to the City’s long-term financial stability and reduces reliance on outside funding.
MEASURE ‘O’ BUSINESS TAX
Fiscal year 2026-2027 | Special Revenue Funds
Adopted Annual Operating Budget
FY 2025–26 FY 2026–27 Tradition | Unity | Exellence
170 DRAFT
2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Budgeted Projected Budget
MEASURE O BUSINESS TAX SUMMARY
REVENUES
Taxes and Franchise Fees - 462,790 800,000 828,789 840,000 Permit and Service Charges - - - - -
Grants/Intergovernmental - - - - -
Other Revenues - - - - -
Total Revenues - 462,790 800,000 828,789 840,000
EXPENDITURES
Operating Costs - - - - -
CIP Projects - - - - -
Total Expenditures - - - - -
OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out - (462,790) (800,000) (828,789) (840,000) Expenditure Savings
Total Other Sources (Uses) - (462,790) (800,000) (828,789) (840,000) Sources Over (Under) Uses - - - - -
171 DRAFT
-
100,000
200,000
300,000
400,000
500,000
600,000
700,000
800,000
900,000
2023-24 Actual 2024-25 Actual 2025-26 Projection 2026-27 Budget Measure O Business Tax Revenues
172 DRAFT
The Measure C Sales Tax Division manages funds generated by the 1% transaction and use tax, passed by McFarland residents in the November 2025 ballot measures. This tax was implemented to supplement the city's general fund and support various public services and infrastructure improvements.
MEASURE ‘C’ SALES TAX
Fiscal year 2026-2027 | Special Revenue Funds
Adopted Annual Operating Budget
FY 2025–26 FY 2026–27 Tradition | Unity | Exellence
173 DRAFT
2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Budgeted Projected Budget
MEASURE C SALES TAX SUMMARY
REVENUES
Taxes and Franchise Fees - - - - 1,362,540
Permit and Service Charges - - - - -
Grants/Intergovernmental - - - - -
Other Revenues - - - - -
Total Revenues - - - - 1,362,540
EXPENDITURES
Operating Costs - - - - -
CIP Projects - - - - -
Total Expenditures - - - - -
OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out - - - - (1,362,540)
Expenditure Savings
Total Other Sources (Uses) - - - - (1,362,540)
Sources Over (Under) Uses - - - - -
174 DRAFT
-
200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
1,600,000
2023-24 Actual 2024-25 Actual 2025-26 Projection 2026-27 Budget Measure C Sales Tax Revenues
175 DRAFT
ENTERPRISE FUNDS
Fiscal year 2026-2027 | Enterprise Funds
Adopted Annual Operating Budget
FY 2025–26 FY 2026–27 Tradition | Unity | Exellence
176 DRAFT
WASTEWATER (SEWER)
DEPARTMENT
Fiscal year 2026-2027 | Enterprise Funds
The mission of the Wastewater Division is to provide
residents with reliable and cost effective and efficient wastewater collection and treatment while protecting
public health. The City’s wastewater treatment facility provides treatment and disposal of all residential,
commercial, and industrial wastewater compliant with state and federal regulations. The Division maintains sewer
mains, sewer maintenance holes, lift stations, and other collection infrastructures.
Adopted Annual Operating Budget
FY 2025–26 FY 2026–27 Tradition | Unity | Exellence
177 DRAFT
2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Budgeted Projected Budget
REVENUES
Sewer Service Charges $1,996,372 $2,045,348 $2,046,161 $2,046,161 $2,078,324 Development Impact Fees 228,481 97,237 81,021 110,326 89,940 Grants/Intergovernmental - - 55,000 55,000 1,495,000
Other Revenues 92,632 79,797 61,800 61,800 60,000
Total Revenues 2,317,484 2,222,382 2,243,982 2,273,287 3,723,264
EXPENDITURES
Operating Costs 2,222,080 2,678,970 1,987,566 1,705,121 1,951,353 CIP Projects - 6,177 713,936 597,800 1,547,500
Total Expenditures 2,222,080 2,685,147 2,701,502 2,302,921 3,498,853
OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out (179,603) (230,304) (247,376) (222,213) (259,115) Expenditure Savings
Total Other Sources (Uses) (179,603) (230,304) (247,376) (222,213) (259,115) Sources Over (Under) Uses (84,199) (693,069) (704,896) (251,847) (34,704) FUND BALANCE, BEGINNING OF YEAR 2,338,322 2,254,123 1,561,054 1,561,054 1,309,207
FUND BALANCE, END OF YEAR
Restricted: Development Impact Fees 228,481 325,718 406,739 436,045 525,985 Unrestricted Fund Balance 2,025,642 1,235,336 449,419 873,162 748,518 Total Fund Balance 2,254,123 1,561,054 856,158 1,309,207 1,274,503 Sewer Fund Revenues, Expenditures and Changes in Fund Balance 178 DRAFT
-
200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
1,600,000
1,800,000
2,000,000
2023-24 Actual 2024-25 Actual 2025-26 Projection 2026-27 Budget Sewer Expenditures
Personnel Operating
-
500,000
1,000,000
1,500,000
2,000,000
2,500,000
3,000,000
2023-24 Actual 2024-25 Actual 2025-26 Projection 2026-27 Budget Sewer Revenues
179 DRAFT
Fund: 30 Division: 500 2023-24 2024-25 2025-26 2025-26 2026-27 Actual Actual Budgeted Projected Budget
REVENUES
Sewer
42050 Sewer User Fees 1,996,372 2,045,348 2,046,161 2,046,161 2,078,324 42300 Connection Fees 228,481 97,237 81,021 110,326 89,940 42350 Rental Income 46,033 - - - -
42355 Rents - Leases 142 - - - -
44000 Other Agency Grants - - 55,000 55,000 1,495,000
48100 Interest Income 45,830 72,960 61,800 61,800 60,000 48200 Miscellaneous Revenue Sewer 20404 627 4,905 - - - 49250 Investment Earnings (FMV) - 1,932 - - -
Total Sewer Revenues 2,317,484 2,222,382 2,243,982 2,273,287 3,723,264
EXPENDITURES
Sewer
50100 Salaries - Permanent Employees 486,377 552,939 559,904 559,904 604,453 50150 Wages - Temporary Employees 4,389 2,861 7,000 6,219 7,000 50200 Overtime 40,649 44,528 50,000 37,081 45,000
50300 Payroll Taxes 43,446 47,137 49,069 49,069 48,489
50350 Stipends 5,562 7,803 5,487 5,487 -
50400 Retirement (401K) 46,679 50,038 49,499 49,499 60,019 50500 Health Insurance Premiums 77,326 100,624 74,256 74,256 77,246 50550 Dental/Vision Premiums 9,797 8,274 9,668 9,668 14,504 50600 Workers Compensation Insurance 36,928 41,553 50,805 50,805 58,471 50700 Life Insurance 637 559 464 464 550
51200 Bank Charges 2,938 2,483 2,250 3,500 5,000
51800 Clothing Allowance 4,809 10,022 10,000 6,237 8,500 52000 Conferences/Meetings/Travel 581 2,528 3,000 250 2,500 52200 Contract Services 30,693 43,733 40,000 20,000 30,000 52600 Contract Services - Sewer 4,860 - - - -
52910 Buildings & Imp.(Capital) - PLC/Pump Control - - 116,136 - - 52910 Buildings & Improvements (Capital) - Line to East - - 55,000 55,000 295,000 52910 Buildings & Imp.(Capital) - WW Metal Building - - 102,000 102,000 - 52910 Buildings & Improvements (Capital) - WW SCADA - - 175,800 175,800 - 52910 Buildings & Imps. (Capital) - WW Office Trailer - (1,710) - - - 52910 Buildings & Improvements (Capital) - Wastewater Expansion - - - - 1,200,000 52940 Vehicles (Capital) - - 80,000 80,000 47,500
52950 Equipment - Other (Capital) - 7,887 - - -
52950 Equipment - Other (Capital) - Emergency Generator - - 35,000 35,000 - 52950 Equipment - Other (Capital) - WW Skid Steer - - 80,000 80,000 5,000 52950 Equipment - Other (Capital) - Pipeline Camera - - 70,000 70,000 - 53000 Depreciation 391,929 424,881 - - -
53200 Dues & Subscriptions 4,216 3,593 4,000 5,511 5,500 53250 Permits & Certificates 60,894 62,183 65,000 65,000 70,000 53800 Equipment Rental 4,762 4,976 6,500 4,776 5,500
54000 Fuel 14,273 9,304 15,000 12,000 15,000
54400 Insurance - CSJV Rsk Mgmt. 48,804 58,202 68,126 68,126 67,979 54600 Interest Expense 129,604 128,364 133,109 133,109 126,402 54800 Maintenance Agreements 350 - 3,000 - 3,000
55150 Tuition Reimbursement - - 2,000 - -
55600 Postage 10,942 10,163 10,000 7,744 10,000
55800 Printing & Legal Notices 160 18 1,000 250 1,000
56000 Professional Services - Other 13,393 8,947 10,000 10,000 10,000 56000 Professional Services - WWTP Emergency Repairs - 391,786 - - - 56000 Professional Services - WWTP 378,692 186,509 150,000 100,026 120,000 56050 Accounting/Auditing Services 18,687 19,507 20,800 20,800 20,800 56400 Repairs & Maint - Build & Equip 7,395 36,449 37,000 18,507 35,000 56410 Repairs & Maintenance Equipment 66,455 95,814 82,500 30,000 70,000 56410 Repairs & Main.Equipment - San Juan Lift Station - 51,631 - - - 56430 Repairs & Maintenance - Heavy Equipment 13,740 19,272 23,500 5,000 20,000 56500 Repairs and Maintenance Streets - - 500 - -
56600 Repairs & Maintenance - Vehicle 15,863 13,784 20,000 10,000 15,000 Sewer Fund Detail Revenues and Expenditures
180 DRAFT
Fund: 30 Division: 500 2023-24 2024-25 2025-26 2025-26 2026-27 Actual Actual Budgeted Projected Budget
Sewer Fund Detail Revenues and Expenditures
56800 Safety Equipment 6,946 5,257 5,300 5,300 5,500
57200 Supplies - Office 5,102 13,289 10,000 3,392 5,000 57400 Supplies - Operating 24,841 34,071 66,589 18,678 35,000 57700 Franchise Fee (8,667) - - - -
57800 Telephone & Communications 10,618 12,750 13,500 13,500 13,500 58000 Utilities 196,701 163,188 165,000 137,883 165,000 58050 Utilities Other 144 - 1,000 - -
58200 Water/Soil/Other Analysis 10,569 9,950 14,000 14,339 15,000 58900 Debt Principal Redeemed - - 148,740 148,740 155,440 Sewer Expenditures 2,222,080 2,685,147 2,701,502 2,302,921 3,498,853 181 DRAFT
REFUSE AND RECYCLING
Fiscal year 2026-2027 | Special Revenue Funds
The Refuse and Recycling Division oversees the city's waste collection and recycling services, which are outsourced to R&F Disposal. This division is responsible for contract management, implementing waste reduction and recycling programs,
ensuring compliance with relevant regulations, and educating the public on waste reduction strategies. By partnering with R&F Disposal, the division ensures effective waste
management, contributing to the city's sustainability goals and promoting a clean and healthy environment for its residents.
Adopted Annual Operating Budget
FY 2025–26 FY 2026–27 Tradition | Unity | Exellence
182 DRAFT
2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Budgeted Projected Budget
REVENUES
Refuse Service Charges $1,391,474 $1,535,733 $1,766,575 $1,766,575 $1,909,002 Grants/Intergovernmental (5,000) 29,665 - - -
Other Revenues 167,905 76,853 70,366 70,366 71,774
Total Revenues 1,554,380 1,642,251 1,836,941 1,836,941 1,980,775
EXPENDITURES
Operating Costs 1,579,829 1,693,570 1,710,936 1,687,138 1,730,717 CIP Projects - - - - -
Total Expenditures 1,579,829 1,693,570 1,710,936 1,687,138 1,730,717
OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out (65,794) (73,978) (92,242) (94,945) (100,136) Expenditure Savings
Total Other Sources (Uses) (65,794) (73,978) (92,242) (94,945) (100,136) Sources Over (Under) Uses (91,243) (125,297) 33,763 54,858 149,922 FUND BALANCE, BEGINNING OF YEAR 306,348 215,105 89,808 89,808 144,666 FUND BALANCE, END OF YEAR 215,105 89,808 123,571 144,666 294,588 Refuse Fund Revenues, Expenditures and Changes in Fund Balance 183 DRAFT
-
200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
1,600,000
2023-24 Actual 2024-25 Actual 2025-26 Projection 2026-27 Budget Refuse Expenditures
Personnel Operating
-
500,000
1,000,000
1,500,000
2,000,000
2,500,000
2023-24 Actual 2024-25 Actual 2025-26 Projection 2026-27 Budget Refuse Revenues
184 DRAFT
Fund: 31 Division: 505 2023-24 2024-25 2025-26 2025-26 2026-27 Actual Actual Budgeted Projected Budget
REVENUES
Refuse and Recycling
42100 Refuse Fees 1,226,143 1,328,902 1,514,966 1,514,966 1,599,243 42110 Recycling/Blue Can Fees 165,331 206,831 251,609 251,609 309,759 42130 Gate Fees 64,319 67,212 70,366 70,366 71,774
42340 Administration Fee 6,500 - - - -
44050 State Grant - 29,665 - - -
44050 State Grant - Beverage Container Recycling Grant (5,000) - - - - 48100 Interest Income 2,711 8,067 - - -
48200 Miscellaneous Revenue Refuse 20406 94,376 1,357 - - - Refuse and Recycling Revenues 1,554,380 1,642,034 1,836,941 1,836,941 1,980,775
EXPENDITURES
Refuse and Recycling
50100 Salaries - Permanent Employees 189,222 227,148 187,437 187,437 175,661 50150 Wages - Temporary Employees 4,389 2,861 3,500 2,386 3,500 50200 Overtime 6,178 2,891 5,800 3,154 5,000
50300 Payroll Taxes 16,079 17,839 15,649 15,649 14,001
50350 Stipends 112 1,268 801 801 -
50400 Retirement (401K) 18,550 20,579 16,325 16,325 17,446 50500 Health Insurance Premiums 29,342 32,419 20,258 20,258 17,761 50550 Dental/Vision Premiums 3,856 3,989 3,183 3,183 3,628 50600 Workers Compensation Insurance 10,504 7,701 8,233 8,233 8,496 50700 Life Insurance 221 212 184 184 138
51200 Bank Charges 2,999 2,483 10,000 5,000 10,000
52200 Contract Services 6,114 5,513 5,500 5,500 5,500
52400 Contract Services - Refuse/Green Waste 960,985 1,078,345 1,157,285 1,157,285 1,192,003 52500 Contract Services - Recycling 211,645 184,710 155,297 155,297 159,956 52800 County Waste Management Charge 57,904 67,208 73,542 73,542 75,748 53000 Depreciation 286 214 - - -
53200 Dues & Subscriptions 147 188 250 - 250
54400 Insurance - CSJV Rsk Mgmt. 13,884 14,113 11,040 11,040 9,878 55600 Postage 10,939 10,163 10,000 8,000 10,000
55800 Printing & Legal Notices 160 18 500 250 500
56000 Professional Services - Other 23,400 44 10,000 250 5,000 56050 Accounting/Auditing Services 8,691 9,003 10,500 9,522 10,500 57200 Supplies - Office 3,101 3,244 4,250 2,440 4,250
57800 Telephone & Communications 1,122 1,416 1,400 1,400 1,500 Expenditures 1,579,829 1,693,570 1,710,936 1,687,138 1,730,717 Refuse Fund Detail Revenues and Expenditures
185 DRAFT
The Water Division is responsible for the operation,
maintenance, and improvement of the municipal
drinking water system serving over 14,000 people in
the City of McFarland. The Water Division is dedicated
to providing safe and reliable supply of high-quality
drinking water for its residential, commercial,
industrial, and institutional customers.
WATER
Fiscal year 2026-2027 | Enterprise Funds
Adopted Annual Operating Budget
FY 2025–26 FY 2026–27 Tradition | Unity | Exellence
186 DRAFT
2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Budgeted Projected Budget
REVENUES
Water Service Charges $1,923,567 $2,250,404 $2,255,666 $2,255,666 $2,517,257 Development Impact Fees 641,014 29,511 231,659 376,695 251,060 Grants/Intergovernmental - 1,223,811 6,466,200 8,466,200 2,032,402 Other Revenues 235,905 370,802 230,000 235,000 230,000
Total Revenues 2,800,486 3,874,528 9,183,525 11,333,561 5,030,719
EXPENDITURES
Operating Costs 3,347,323 3,451,223 2,381,427 2,181,995 2,253,328 CIP Projects - - 9,681,395 9,681,395 3,836,328
Total Expenditures 3,347,323 3,451,223 12,062,822 11,863,390 6,089,656
OTHER SOURCES (USES)
Transfers In - 276,000 - - -
Transfers Out (251,163) (288,774) (300,110) (287,299) (308,873) Expenditure Savings
Total Other Sources (Uses) (251,163) (12,774) (300,110) (287,299) (308,873) Sources Over (Under) Uses (798,000) 410,531 (3,179,407) (817,128) (1,367,809) FUND BALANCE, BEGINNING OF YEAR 8,048,387 7,250,387 7,660,918 7,660,918 6,843,790
FUND BALANCE, END OF YEAR
Restricted: 123 TCP Litigation Funds 5,838,571 5,838,571 5,838,571 5,838,571 4,338,571 Restricted: Development Impact Fees 641,014 29,511 231,659 376,695 251,060 Unrestricted Fund Balance 770,802 1,792,836 (1,588,720) 628,524 886,349 Total Fund Balance 7,250,387 7,660,918 4,481,511 6,843,790 5,475,981 Water Fund Revenues, Expenditures and Changes in Fund Balance 187 DRAFT
-
500,000
1,000,000
1,500,000
2,000,000
2,500,000
3,000,000
2023-24 Actual 2024-25 Actual 2025-26 Projection 2026-27 Budget Water Expenditures
Personnel Operating
-
2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
12,000,000
2023-24 Actual 2024-25 Actual 2025-26 Projection 2026-27 Budget Water Revenues
188 DRAFT
Fund: 32 Division: 510 2023-24 2024-25 2025-26 2025-26 2026-27 Actual Actual Budgeted Projected Budget
REVENUES
Water
42150 Water Sales 1,923,567 2,250,404 2,255,666 2,255,666 2,517,257 42180 Finance Charges 22,721 25,836 15,000 10,000 10,000 42290 Water Construction 150 5,120 10,000 5,000 5,000
42300 Connection Fees 640,864 24,391 221,659 371,695 246,060 42310 Penalty Fees 21,200 34,710 15,000 25,000 20,000
44050 State Grant - 463,140 466,200 2,000,000 -
44050 State Grant - Brown Rd. Well Rep. - 260,671 6,000,000 6,466,200 2,032,402 44050 State Grant - RO Treatment System - 500,000 - - - 48100 Interest Income 191,984 302,161 200,000 200,000 200,000 48200 Miscellaneous - - - - -
49250 Investment Earnings (FMV) - 8,095 - - -
Water Revenues 2,800,486 3,874,528 9,183,525 11,333,561 5,030,719
EXPENDITURES
Water
50100 Salaries - Permanent Employees 486,536 572,507 567,399 567,399 605,396 50150 Wages - Temporary Employees 4,522 2,935 6,000 6,219 6,000 50200 Overtime 56,785 61,619 65,000 40,144 55,000
50300 Payroll Taxes 45,741 50,984 50,038 50,038 48,567
50350 Stipends 5,338 11,790 6,079 6,079 -
50400 Retirement (401K) 46,699 51,076 49,613 49,613 60,113 50500 Health Insurance Premiums 94,638 70,232 73,387 73,387 77,394 50550 Dental/Vision Premiums 10,926 8,157 9,648 9,648 14,541 50600 Workers Compensation Insurance 40,024 46,240 56,953 56,953 58,563 50700 Life Insurance 641 741 357 357 551
51200 Bank Charges 2,932 2,308 10,000 5,000 10,000
51800 Clothing Allowance 5,955 7,788 9,200 7,000 8,000
52000 Conferences/Meetings/Travel 6 751 5,500 250 3,500 52200 Contract Services 58,375 19,011 15,000 10,586 12,000 52910 Buildings & Improvements (Capital) - Garzoli Gen. - - 422,195 422,195 - 52910 Buildings & Improvements (Capital) - New Well Exp. - - 2,500,000 2,500,000 1,500,000 52910 Buildings & Imp. (Capital) - Brown.Rd Well Rep. - - 6,466,200 6,466,200 2,032,402 52940 Vehicles (Capital) - - 80,000 80,000 47,500
52950 Equipment - Other (Capital) - - 100,000 112,680 256,426 52950 Equipment - Other (Capital) - Garzoli Well Media - - 85,000 - - 52950 Equipment - Other (Capital) - RO Media - - 28,000 - - 53000 Depreciation 471,774 470,703 - - -
53200 Dues & Subscriptions 4,633 3,601 5,000 3,953 5,000 53250 Permits & Certificates 28,190 15,109 30,000 21,352 25,000 53600 Engineerin/Architectural Services - - - 1,183 2,500 53800 Equipment Rental 387,647 788,540 25,000 40,000 25,000 54000 Fuel 6,596 9,273 12,500 12,500 12,500
54400 Insurance - CSJV Rsk Mgmt. 52,865 63,774 76,370 76,370 68,085 54600 Interest Expense 52,902 78,708 65,561 65,561 62,258 55200 Miscellaneous - (3,939) - - -
55600 Postage 14,977 10,228 15,000 7,767 10,000
55800 Printing & Legal Notices 1,230 238 3,800 250 2,500 56000 Professional Services - Other 615,507 146,363 140,000 172,298 130,000 56050 Accounting/Auditing Services 19,401 20,257 20,800 20,800 20,800 56400 Repairs & Maint - Build & Equip 79,382 75,346 76,000 50,000 70,000 56400 Repairs & Maint. Building & Equip - Water Station 1,018 (616) 2,000 1,000 1,500 56410 Repairs & Maintenance- Equipment 62,195 93,785 95,732 30,000 50,000 56600 Repairs & Maintenance - Vehicle 7,822 10,975 12,800 5,000 10,000 56800 Safety Equipment - - 1,330 2,000 2,000
57200 Supplies - Office 3,747 5,868 8,000 3,000 5,000
57400 Supplies - Operating 143,387 138,257 150,000 74,236 80,000 57800 Telephone & Communications 7,616 9,830 10,000 10,000 10,000 58000 Utilities 510,107 547,212 555,600 555,600 550,000 58050 Utilities Other 25 217 3,500 - -
Water Fund Detail Revenues and Expenditures
189 DRAFT
Fund: 32 Division: 510 2023-24 2024-25 2025-26 2025-26 2026-27 Actual Actual Budgeted Projected Budget
Water Fund Detail Revenues and Expenditures
58200 Water/Soil/Other Analysis 17,185 61,356 75,000 73,192 75,000 58900 Debt Principal - - 73,260 73,260 76,560
Water Expenditures 3,347,323 3,451,223 12,062,822 11,763,070 6,089,656 190 DRAFT
PUBLIC TRANSPORTATION
Fiscal year 2026-2027 | Enterprise Funds
The mission of the City’s Dial-A-Ride service is to provide a safe and inclusive curb to curb personal and affordable transit service for individuals with disabilities and provides same day service to the general public of McFarland.
Adopted Annual Operating Budget
FY 2025–26 FY 2026–27 Tradition | Unity | Exellence
191 DRAFT
2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Budgeted Projected Budget
REVENUES
Transit Service Charges $0 $0 $0 $0 $0
Grants/Intergovernmental 69,411 87,716 404,150 495,356 605,009 Other Revenues - - - - -
Total Revenues 69,411 87,716 404,150 495,356 605,009
EXPENDITURES
Operating Costs 140,842 149,095 209,535 185,199 268,640 CIP Projects - - 180,313 180,313 300,000
Total Expenditures 140,842 149,095 389,848 365,512 568,640
OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out (14,823) (16,567) (29,291) (26,786) (36,370) Expenditure Savings
Total Other Sources (Uses) (14,823) (16,567) (29,291) (26,786) (36,370) Sources Over (Under) Uses (86,254) (77,945) (14,988) 103,057 (1) FUND BALANCE, BEGINNING OF YEAR 61,143 (25,112) (103,057) (103,057) 0 FUND BALANCE, END OF YEAR (25,112) (103,057) (118,045) 0 (0) Public Transportation Fund Revenues, Expenditures and Changes in Fund Balance 192 DRAFT
-
50,000
100,000
150,000
200,000
250,000
2023-24 Actual 2024-25 Actual 2025-26 Projection 2026-27 Budget Public Transportation Expenditures
Personnel Operating
-
100,000
200,000
300,000
400,000
500,000
600,000
700,000
2023-24 Actual 2024-25 Actual 2025-26 Projection 2026-27 Budget Public Transportation Revenues
193 DRAFT
Fund: 34 Division: 520 2023-24 2024-25 2025-26 2025-26 2026-27 Actual Actual Budgeted Projected Budget
REVENUES
Public Transportation
44050 State Grants 18,056 9,789 140,314 180,313 300,000 44100 Federal Grants 51,356 77,928 263,837 315,043 305,092 48100 Interest Income 2,265 5,130 - - -
48200 Miscellaneous - 11,054 - - -
49250 Investment Earnings (FMV) - 138 - - -
Public Transportation Revenues 71,676 104,038 404,150 495,356 605,092
EXPENDITURES
Public Transportation
50100 Salaries - Permanent Employees 38,059 51,565 97,471 97,471 140,901 50150 Wages - Temporary Employees - - - 219 300
50200 Overtime 141 3,131 7,300 7,615 7,500
50300 Payroll Taxes 3,293 4,836 8,572 8,572 11,410
50350 Stipends - 185 508 508 -
50400 Retirement 4,248 5,335 9,007 9,007 13,370
50500 Health Insurance Premiums 21,322 12,824 10,903 10,903 18,775 50550 Dental/Vision Premiums 2,169 546 1,473 1,473 4,072 50600 Workers Compensation Insurance 1,964 5,853 7,360 7,360 10,222 50700 Life Insurance 152 67 122 122 154
51800 Clothing Allowance 1,470 2,427 2,500 1,460 2,500
52910 Buildings & Imp.(Capital) - Transit Station - - 69,273 69,273 300,000 52940 Vehicles (Capital) - Electric Transit Van - - 111,040 111,040 - 53000 Depreciation 33,022 32,090 - - -
53200 Dues & Subscriptions 198 195 1,100 1,100 1,100
53250 Permits & Certificates - - 5,500 500 3,500
54000 Fuel 8,054 6,266 17,000 5,000 15,000
54400 Insurance - CSJV Rsk Mgmt. 2,603 5,237 9,869 9,869 11,885 55800 Printing & Legal Notices 3,135 5,470 2,000 262 2,000 56000 Professional Services - Other 7,100 517 900 3,393 3,000 56050 Accounting/Auditing Services 6,426 6,752 8,000 8,000 8,000 56600 Repairs & Maintenance - Vehicle 6,205 3,575 15,000 10,000 10,000 56800 Safety Equipment - - 500 500 500
57200 Supplies - Office 307 597 1,000 232 1,000
57400 Supplies - Operating - - 850 633 850
57800 Telephone & Communications 973 1,627 2,600 1,000 2,600 Public Transportation Expenditures 140,842 149,095 389,848 365,512 568,640 Public Transportation Fund Detail Revenues and Expenditures 194 DRAFT
TRUST & AGENCY FUNDS
FY 2025–26 FY 2026–27 Tradition | Unity | Exellence
Fiscal year 2026-2027 |Trust & Agency Funds
Adopted Annual Operating Budget
195 DRAFT
MCFARLAND
IMPROVEMENT AUTHORITY
TThe McFarland Improvement Authority Fund is dedicated to managing the financial resources of the McFarland Improvement Authority (MIA).
Established under a joint agreement between the City of McFarland and the McFarland Parking Authority, the MIA is responsible for implementing improvement projects, such as infrastructure enhancements, in compliance with California's Government Code and the agreed-upon joint powers. This fund plays a significant role in supporting the city's infrastructure development.
FY 2025–26 FY 2026–27 Tradition | Unity | Exellence
Fiscal year 2026-2027 |Trust & Agency Funds
Adopted Annual Operating Budget
196 DRAFT
2023-24 2024-25 2025-26 2025-26 2026-27
Actual Actual Budgeted Projected Budget
REVENUES
Other Revenues 460,177 448,251 2,815,727 303,628 317,277 Total Revenues 460,177 448,251 2,815,727 303,628 317,277
EXPENDITURES
Operating Costs 273,035 274,700 269,250 262,801 276,450 CIP Projects - - - - -
Total Expenditures 273,035 274,700 269,250 262,801 276,450
OTHER SOURCES (USES)
Transfers In - - - - -
Transfers Out (9,883) (11,793) (2,513,260) (2,515,505) (1,055,718) Expenditure Savings
Total Other Sources (Uses) (9,883) (11,793) (2,513,260) (2,515,505) (1,055,718) Sources Over (Under) Uses 177,259 161,758 33,217 (2,474,678) (1,014,891) FUND BALANCE, BEGINNING OF YEAR 3,775,761 3,953,020 4,114,777 4,114,777 1,640,099 FUND BALANCE, END OF YEAR 3,953,020 4,114,777 4,147,994 1,640,099 625,208 McFarland Improvement Authority Fund Revenues, Expenditures and Changes in Fund Balance 197 DRAFT
-
50,000
100,000
150,000
200,000
250,000
300,000
350,000
2023-24 Actual 2024-25 Actual 2025-26 Projection 2026-27 Budget McFarland Improvement Authority Expenditures
Operating
-
50,000
100,000
150,000
200,000
250,000
300,000
350,000
400,000
450,000
500,000
2023-24 Actual 2024-25 Actual 2025-26 Projection 2026-27 Budget McFarland Improvement Authority Revenues
198 DRAFT
Fund: 54 Division: 980 2023-24 2024-25 2025-26 2025-26 2026-27 Actual Actual Budgeted Projected Budget
REVENUES
McFarland Improvement Authority
48200 Miscellaneous Revenue - MIA 189,177 175,551 2,500,000 - - 42350 Rents 271,000 272,700 315,727 303,628 317,277
Total McFarland Improvement Authority Revenues 460,177 448,251 2,815,727 303,628 317,277
EXPENDITURES
42340 Administration Fees 2,035 2,000 - 5,650 5,650
54600 Interest Expense 161,000 157,700 154,250 147,713 150,800 58900 Debt Principal Redeemed 110,000 115,000 115,000 109,438 120,000 Total McFarland Improvement Authority Expenditures 273,035 274,700 269,250 262,801 276,450 McFarland Improvement Authority Fund Detail Revenues and Expenditures 199 DRAFT
CAPITAL IMPROVEMENT
PROGRAM (CIP)
FY 2025–26 FY 2026–27 Tradition | Unity | Exellence
Fiscal year 2026-2027 | Capital Improvement Program
Adopted Annual Operating Budget
200 DRAFT
A Capital Improvement Program (CIP) is a multi-year planning instrument used by the City to identify needed capital projects and to coordinate the financing and timing of improvements in a way that maximizes the return to the public. The first year of the CIP is called the “Capital Budget”. The Capital Budget is incorporated in the Adopted Budget that appropriates funds for facilities, equipment and improvement. Projects slated for subsequent years in the program are approved on a planning basis and do not receive ultimate expenditure authority until they are eventually incorporated in a Capital Budget. The CIP is a “rolling” process because subsequent year items in the CIP are moved up in each future year. Each project must, however, be reconsidered for the Capital Budget.
The City of McFarland’s Capital Improvement Program is a planning tool that is intended to evaluate the City’s long-range capital needs and prioritize them over a fiveyear period. Each year, the City Council adopts the entire five-year CIP, however funding is appropriated only for the current year Capital Budget.
FY 2025–26 FY 2026–27 Tradition | Unity | Exellence
CAPITAL IMPROVEMENT PROGRAM
Fiscal year 2026-2027 | Capital Improvement Program
Adopted Annual Operating Budget
201 DRAFT
CIP SUMMARY BY FUNDING SOURCE AND CATEGORY BY YEAR
2026-27 2027-28 2028-29 2029-30 2030-31
CIP Projects By Funding Source
Capital Outlay Fund
General Fund 1,040,000 4,316,771 - - -
Grants 1,700,635 487,500 - - -
Gas Tax/SB1 71,790 - - - -
Transportation Development Act (TDA) 293,000 99,000 107,000 115,000 120,000 Development Impact Fee Fund 2,000,000 162,500 - - -
Total Capital Outlay Fund 5,105,425 5,065,771 107,000 115,000 120,000 Enterprise Funds
Sewer 1,547,500 12,250,000 11,302,500 55,000 57,500
Water 3,836,328 7,400,000 4,052,500 7,805,000 4,057,500 Refuse - - - - -
Transit 300,000 3,159,500 - 120,000 -
Total Enterprise Funds 5,683,828 22,809,500 15,355,000 7,980,000 4,115,000 TOTAL 10,789,253 27,875,271 15,462,000 8,095,000 4,235,000 CIP Projects By Category
2026-27 2027-28 2028-29 2029-30 2030-31
City Buildings and Facilities 1,040,000 4,804,271 - - - Park Improvements - - - - -
Streets & Transportation 4,065,425 261,500 107,000 115,000 120,000 Sewer System 1,547,500 12,250,000 11,302,500 55,000 57,500 Water System 3,836,328 7,400,000 4,052,500 7,805,000 4,057,500 Refuse System - - - - -
Transit 300,000 3,159,500 - 120,000 -
TOTAL 10,789,253 27,875,271 15,462,000 8,095,000 4,235,000 202 DRAFT
CIP SUMMARY BY FUNDING SOURCE AND CATEGORY BY YEAR
2026-27 2027-28 2028-29 2029-30 2030-31
CAPITAL OUTLAY FUND 5,105,425 5,065,771 107,000 115,000 120,000 General Fund 1,040,000 4,316,771 - - -
City Buildings and Facilities 1,040,000 4,316,771 - - - New Police Department 1,040,000 4,250,000
City Access Control 66,771
Animal Control Building Remodel
Citywide Workstation Modernization Project
Streets & Transportation - - - - -
Paint Striper
Grants 1,700,635 487,500 - - -
City Buildings and Facilities - 487,500 - - -
CalOES (FEMA)- Poso Creek Flood Protection 487,500
Streets & Transportation 1,700,635 - - - -
Valadao Community Grants - Streets Patch Truck
Valadao Community Grants - Emulsion Spray
Trailer
Valadao Community Grants - Road
Rehabilitation - San Pedro Street - E. Sherwood
to E. Perkins
382,635
Valadao Community Grants - Road
Rehabilitation - Industrial Street - E. Sherwood
to E. Perkins
420,000
Valadao Community Grants - Road
Rehabilitation - Frontage Road - Cliff to W.
Sherwood
420,000
(HSIP) - Cycle 12-Various crosswalks
Road Rehabilitation (RSTP) - West Perkins
Avenue - 2nd to Garzoli
478,000
CA HCD - McFarland Sustainable Communities
Projects
GAS TAX/SB1 71,790 - - - -
SB1
Road Rehabilitation- West Perkins Avenue - 2nd
to Garzoli
71,790
TDA 293,000 99,000 107,000 115,000 120,000
TDA Article 3 - Various Sidewalk Improvements 202,500
Asphalt Rejuvenation - Various Streets 90,500 99,000 107,000 115,000 120,000 DEVELOPMENT IMPACT FEE FUND 2,000,000 162,500 - - -
Poso Creek Flood Protection 162,500
New Police Department 2,000,000
TOTAL GOVERNMENTAL FUNDS 5,105,425 5,065,771 107,000 115,000 120,000 203 DRAFT
CIP SUMMARY BY FUNDING SOURCE AND CATEGORY BY YEAR
2026-27 2027-28 2028-29 2029-30 2030-31
ENTERPRISE FUNDS
Water Fund 3,836,328 7,400,000 4,052,500 7,805,000 4,057,500 Water System Improvements
1,756,426 2,500,000 - - -
PLC & SCADA Upgrades at Garzoli Well 76,426
New Well For Expansion 1,500,000 2,500,000
Garzoli Well Emergency Standby Generator
Water Backhoe 140,000
Browning Road Well Sand Separator 40,000
Water Fleet Replacement
47,500 50,000 52,500 55,000 57,500
Fleet Replacement Program 47,500 50,000 52,500 55,000 57,500 Valadao Community Projects Grant
- - - - -
New Well For Expansion
Water - Impact Fees
- - - - -
New Well For Expansion
State Revolving Fund - Grant
2,032,402 4,850,000 4,000,000 7,750,000 4,000,000
Taylor Water Well Replacement 500,000 2,000,000 2,000,000 2,000,000 Well No. 6 Replacement 500,000 2,000,000 2,000,000 2,000,000 Browning Road Well Replacement 2,032,402
1.0 MG Storage Tank and Booster 3,750,000
Emgergency Standby Generators 850,000
Advanced Metering Infrastructure 3,000,000
Sewer Fund 1,547,500 12,250,000 11,302,500 55,000 57,500 Sewer System Improvements 5,000 - - - -
Metal Building
Emergency Generator
Skid Steer 5,000
SCADA Upgrade
Rover Pipeline Camera
Sewer Fleet Replacement
47,500 50,000 52,500 55,000 57,500
Replace Aging WasteWater Fleet 47,500 50,000 52,500 55,000 57,500 Valadao Community Projects Grant
295,000 2,000,000 2,650,000 - -
Wastewater Line to Eastside (Taylor) 295,000 2,000,000 2,650,000 State Revolving Fund - Grant
1,200,000 10,200,000 8,600,000 - -
Wastewater Expansion 1,200,000 10,200,000 8,600,000
204 DRAFT
CIP SUMMARY BY FUNDING SOURCE AND CATEGORY BY YEAR
2026-27 2027-28 2028-29 2029-30 2030-31
Transit Fund
New Transit Station
300,000 3,159,500 - 120,000 -
State of Good Repair (Awarded) 49,321
TIRCP/ZETCP (Awarded) 1,630,121
CMAQ (Awarded) 300,000 1,480,058
Electric Transit Van
LCTOP (Awarded) - - 120,000
TOTAL ENTERPRISE FUNDS 5,683,828 22,809,500 15,355,000 7,980,000 4,115,000 205 DRAFT
Citywide Workstation Modernization Project
Project Summary: This project involves a citywide upgrade of computer workstations across all departments. It includes full replacements for systems at the end of their useful life and targeted upgrades—such as solid-state drives (SSDs) and memory (RAM)—for units that can be extended. These improvements are essential in a fully digital work environment where nearly all municipal operations rely on electronic platforms.
Total Project Cost: $90,000
Justification: Many existing workstations are outdated and no longer meet performance demands, causing delays, frequent service issues, and inefficiencies. Upgrading or replacing this equipment will improve reliability, reduce downtime, and ensure staff can effectively use modern software and cloud-based systems to deliver services.
Additional Funding Requested: N/A
Goal and Policy Links: This project aligns with the City Council’s priorities by promoting an efficient and effective government through improved service delivery and staff productivity. It supports sustainable infrastructure by replacing or extending the life of critical technology assets in a cost-effective manner.
Additionally, it demonstrates the City’s commitment to workforce support by equipping employees with reliable tools, and it advances cybersecurity and digital transformation efforts by ensuring systems are compatible with modern software and security requirements.
Project Contact: City Manager
Project Status: The first phase of the project is complete. The second phase is underway.
Project Costs and Funding Sources:
Project Costs by Phase
Project Funding Sources
Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total General Fund 90,000 90,000
-
Total 90,000 - - - - - 90,000
Project Funding Sources
Project Effect on the Operating Budget: This project has no ongoing operating costs and may result in savings through reduced downtime, fewer IT support needs, and extended equipment life.
Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total Construction -
Construction Management -
Equipment Acquisition 90,000 90,000
Total 90,000 - - - - - 90,000
Project Costs by Phase
206 DRAFT
NEW POLICE STATION
Project Summary: Design, site improvements and construction of a new police station.
Total Project Cost: $14,790,000
Justification: A new police station is necessary due to the inadequate footprint of the existing police station. A new police station will provide adequate facilities for modern policing, increase workspace for officers, address health and safety concerns, accommodate growth and expansion, and improve overall efficiency and effectiveness of law enforcement in the community.
Additional Funding Requested: $0
Goal and Policy Links: A new police station can contribute to a safe and neighborly community.
Project Contact: Adrian Olmos, Chief of Police
Project Status: In construction phase. Expected to complete in FY26-27.
Project Costs and Funding Sources:
Project Costs by Phase
Project Funding Sources
Prior Years 2026-2027 2027-2028 2028-2029 2029-2030 2030-2031 Total Hurtado/Bains (Phase 1) 5,000,000 5,000,000
2017 Bonds (Phase 1) 2,500,000 1,040,000 3,540,000
Impact Fees (Phase 1) 2,000,000 2,000,000
Unknown (Phase 2) 4,250,000 4,250,000
Total 7,500,000 3,040,000 4,250,000 - - - 14,790,000
Project Funding Sources
Project Effect on the Operating Budget: Significant increase in ongoing repairs, maintenance and utilities will occur. Total impact is difficult to quantify until the design is complete.
Prior Years 2026-2027 2027-2028 2028-2029 2029-2030 2030-2031 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design 1,000,000 1,000,000
Construction 6,500,000 3,040,000 4,250,000 13,790,000
Software Programming -
Equipment Acquisition -
Total 7,500,000 3,040,000 4,250,000 - - - 14,790,000
Project Costs by Phase
207 DRAFT
Poso Creek Flood Protection
Project Summary: Design and construct a flood control
retention basin to capture flood waters from Poso Creek Total Project Cost: $650,000
Justification: The creation of a retention basin to capture flood waters from the overflow of Poso Creek will reduce damage and impact to East McFarland neighborhood and
Highway 99
Additional Funding Requested: $0
Goal and Policy Links: This project ties directly to the City Council’s priorities of sustainable infrastructure and
developing a neighborly safe community.
Project Contact: Community Development Director
Project Status: Budget, design, and construction anticipated in 2027-2028.
Project Costs and Funding Sources: $650,000 $487,500 from Hazard Mitigation Assistance and $162,500 in non-federal match from City (in-kind, land and other).
Project Costs by Phase
Project Funding Sources
Project Effect on the Operating Budget: This project will result in additional utility and maintenance costs.
Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design 54,000 54,000
Construction 596,000 596,000
Construction Management -
Equipment Acquisition -
Total - - 650,000 - - - 650,000
Project Costs by Phase
Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total Storm Drain Impact Fees 162,500 162,500
Cal OES (FEMA) 487,500 487,500
-
Total - - 650,000 - - - 650,000
Project Funding Sources
208 DRAFT
McFarland Sustainable Communities Projects
Project Summary: The City received an
award through the Affordable Housing and
Sustainable Communities Program for
complete streets construction, bike paths,
transit enhancements.
Total Project Cost: $8,895,446
Justification: The allocation of funds were
part of the tax credit allocation for the
Sherwood Apartments and will provide
multimodal improvements to the
surrounding area.
Additional Funding Requested: $0
Goal and Policy Links: This project ties directly to the City Council’s priorities of sustainable infrastructure and developing a neighborly safe community.
Project Contact: Public Works Director
Project Status: Budget, design, and construction commencement anticipated in 2025-2026.
Project Costs and Funding Sources:
Project Costs by Phase
Project Funding Sources
Project Effect on the Operating Budget: This project will result in additional utility and maintenance costs.
Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation 459,413 459,413
Design 1,075,922 1,075,922
Construction 5,655,062 5,655,062
Construction Management 450,000 450,000
Equipment Acquisition 1,255,049 1,255,049
Total 8,895,446 - - - - - 8,895,446
Project Costs by Phase
Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total California HCD 8,895,446 8,895,446
-
-
Total 8,895,446 - - - - - 8,895,446
Project Funding Sources
209 DRAFT
Animal Control Building Remodel
Project Summary: The Animal Control Department is in the process of building several rooms inside the facility to aid in the mission of animal care, control, and community engagement.
Total Project Cost: $88,800.
Justification: The McFarland Animal Control Department is operating in a facility that is inadequate for the needs of the animal shelter. We currently lack an adequate medical exam room, medication storage, community interaction or meet and greet room, sufficient supply storage, office space, and a break room for staff.
Additional Funding Requested: N/A
Goal and Policy Links: This project ties to the existing city goals and policies as it will assist with providing updated resources to provide for a more sustainable infrastructure and a neighborly and safe community. This project will complete the Animal Control facility to adhere to state guidelines regarding animal care, medical needs, medication storage and allow additional room for the expanding staffing needs.
Project Contact: Chief of Police
Project Status: The first phase of construction is complete. Staff is currently working through the design and preconstruction of the second phase.
Project Costs and Funding Sources:
Project Costs by Phase
Project Funding Sources
Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total General Fund 88,800 88,800
-
-
Total 88,800 - - - - - 88,800
Project Funding Sources
Project Effect on the Operating Budget: This project will no incur any additional costs to the budget but will allow for the animal shelter to mitigate the overpopulation of dogs in our community and stay in compliance with state regulations.
Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction 88,800 88,800
Construction Management -
Equipment Acquisition -
Total 88,800 - - - - - 88,800
Project Costs by Phase
210 DRAFT
Asphalt RejuvenationVarious Streets
Project Summary: Rejuvenate existing streets classified as excellent or good on the November 2022 pavement management report with reclamite, a maltene-based asphalt rejuvenation product.
Total Project Cost: $881,500
Justification: Rejuvenation will extend the useful life of streets rated good to excellent by 5-7 years or about 30%.
Additional Funding Requested: $0
Goal and Policy Links: This project ties directly to the City Councils priorities of sustainable infrastructure and efficient and effective government.
Project Contact: Public Works Director
Project Status: Budget phase, ongoing on an annual basis.
Project Costs and Funding Sources:
Project Costs by Phase
Project Funding Sources
Prior Years 2026-2027 2027-2028 2028-2029 2029-2030 2030-2031 Total TDA 350,000 90,500 99,000 107,000 115,000 120,000 881,500 -
-
Total 350,000 90,500 99,000 107,000 115,000 120,000 881,500 Project Funding Sources
Project Effect on the Operating Budget: Maintenance on roadway will remain the same but CIP budget will be reduced long term.
Prior Years 2026-2027 2027-2028 2028-2029 2029-2030 2030-2031 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction 350,000 90,500 99,000 107,000 115,000 120,000 881,500 Construction Management -
Equipment Acquisition -
Total 350,000 90,500 99,000 107,000 115,000 120,000 881,500 Project Costs by Phase
211 DRAFT
Patch Truck
Project Summary: Purchase of a Heated Patch Truck for repair of asphalt and maintenance of roads.
Total Project Cost: $280,320
Justification: To replace existing equipment that has been outgrown by city growth and annexations of numerous roads.
Additional Funding Requested: $0
Goal and Policy Links: This purchase will ensure that the City continues to maintain a safe driving environment for our community.
Project Contact: Public Works Director.
Project Status: Waiting for approval in order to commence.
Project Costs and Funding Sources:
Project Costs by Phase
Project Funding Sources
Project Effect on the Operating Budget: No additional on-going cost. One-Time purchase.
Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction -
Construction Management -
Equipment Acquisition 280,320 280,320
Total 280,320 - - - - - 280,320
Project Costs by Phase
Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total Valadao Community Grant 280,320 280,320
-
-
Total 280,320 - - - - - 280,320
Project Funding Sources
212 DRAFT
Emulsion Spray Trailer
Project Summary: Purchase of a Heated Emulsion Spray Trailer for application of various asphalt emulsions for maintenance of roads.
Total Project Cost: $33,005
Justification: To increase street maintenance operations and to prolong the life expectancy of existing roads in good condition.
Additional Funding Requested: $0
Goal and Policy Links: This purchase will ensure that the City continues to maintain a safe driving environment for our community.
Project Contact: Public Works Director
Project Status: Waiting on approval in order to commence.
Project Costs and Funding Sources:
Project Costs by Phase
Project Funding Sources
Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total Valadao Community Grant 33,005 33,005
-
-
Total 33,005 - - - - - 33,005
Project Funding Sources
Project Effect on the Operating Budget: No additional on-going cost. One-Time purchase.
Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction -
Construction Management -
Equipment Acquisition 33,005 33,005
Total 33,005 - - - - - 33,005
Project Costs by Phase
213 DRAFT
Ride-On Automatic Paint Striper
Project Summary: Purchase of a ride-on paint striper
Total Project Cost: $35,000
Justification: The current aging striper has undergone numerous repairs over time and is now inoperable. The frequency and rising cost of these repairs have made continued maintenance no longer costeffective. Additionally, recently annexed areas have increased the total roadway mileage maintained by city staff. Upgrading to a new striper with an onboard bead system would enhance efficiency and improve nighttime visibility through increased reflectivity.
Additional Funding Requested: $0
Goal and Policy Links: This project ties directly to all three of the City Council’s priorities of sustainable infrastructure, neighborly and safe community, and efficient and effective government.
Project Contact: Public Works Director
Project Status: Waiting on funds for purchase
Project Costs and Funding Sources:
Project Costs by Phase
Project Funding Sources
Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total General Fund 35,000 35,000
-
-
Total 35,000 - - - - - 35,000
Project Funding Sources
Project Effect on the Operating Budget: No additional on-going cost. One-Time purchase Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction -
Construction Management -
Equipment Acquisition 35,000 35,000
Total 35,000 - - - - - 35,000
Project Costs by Phase
214 DRAFT
San Pedro Ave – Sherwood Avenue to Perkins
Project Summary: Grind 3” of existing asphalt paving, cap with new AC. Demo and install new curb and gutter where damaged, new ADA curb ramps, centerlines, and signage.
Total Project Cost: $420,000
Justification: San Pedro is a Residential road and is listed as “failed” on the March 2025 pavement management report, with a pavement condition index of 29% on a scale of 1 to 100%.
Additional Funding Requested: $0
Goal and Policy Links: This project ties directly to the City Council's priorities of sustainable infrastructure and neighborly safe community.
Project Contact: Public Works Director
Project Status: Design phase, anticipated completion 2026-2027.
Project Costs and Funding Sources:
Project Costs by Phase
Project Funding Sources
Prior Years 2026-2027 2027-2028 2028-2029 2029-2030 2030-2031 Total Valadao Community Grant 37,365 382,635 420,000
-
-
Total 37,365 382,635 - - - - 420,000
Project Funding Sources
Project Effect on the Operating Budget: Maintenance on roadway will be reduced.
Prior Years 2026-2027 2027-2028 2028-2029 2029-2030 2030-2031 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design 37,365 7,635 45,000
Construction 375,000 375,000
Construction Management -
Equipment Acquisition -
Total 37,365 382,635 - - - - 420,000
Project Costs by Phase
215 DRAFT
Industrial – Sherwood Avenue to Perkins
Project Summary: Grind 3” of existing asphalt paving, cap with new AC. Demo and install new curb and gutter where damaged, new ADA curb ramps, centerlines, and signage.
Total Project Cost: $420,000
Justification: Industrial is an Arterial road and is listed as “failed” on the March 2025 pavement management report, with a pavement condition index of 28% on a scale of 1 to 100%.
Additional Funding Requested: $0
Goal and Policy Links: This project ties directly to the City Council's priorities of sustainable infrastructure and neighborly safe community.
Project Contact: Public Works Director
Project Status: Design phase, anticipated completion 2026-2027.
Project Costs and Funding Sources:
Project Costs by Phase
Prior Years 2026-2027 2027-2028 2028-2029 2029-2030 2030-2031 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design 45,000 45,000
Construction 375,000 375,000
Construction Management -
Equipment Acquisition -
Total - 420,000 - - - - 420,000
`
Project Costs by Phase
Project Funding Sources
Prior Years 2026-2027 2027-2028 2028-2029 2029-2030 2030-2031 Total Valadao Community Grant 420,000 420,000
-
-
Total - 420,000 - - - - 420,000
Project Funding Sources
Project Effect on the Operating Budget: Maintenance on roadway will be reduced. 216 DRAFT
Frontage Road – Sherwood Avenue to Cliff Ave.
Project Summary: Grind 3” of existing asphalt paving, cap with new AC. Demo and install new curb and gutter where damaged, new ADA curb ramps, centerlines, and signage.
Total Project Cost: $420,000
Justification: Frontage Road is an Arterial road and is listed as “failed” on the March 2025 pavement management report, with a pavement condition index of 23% on a scale of 1 to 100%.
Additional Funding Requested: $0
Goal and Policy Links: This project ties directly to the City Council's priorities of sustainable infrastructure and neighborly safe community.
Project Contact: Public Works Director
Project Status: Design phase, anticipated completion 2026-2027.
Project Costs and Funding Sources:
Project Costs by Phase
Prior Years 2026-2027 2027-2028 2028-2029 2029-2030 2030-2031 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design 45,000 45,000
Construction 375,000 375,000
Construction Management -
Equipment Acquisition -
Total - 420,000 - - - - 420,000
`
Project Costs by Phase
Project Funding Sources
Prior Years 2026-2027 2027-2028 2028-2029 2029-2030 2030-2031 Total Valadao Community Grant 420,000 420,000
-
-
Total - 420,000 - - - - 420,000
Project Funding Sources
Project Effect on the Operating Budget: Maintenance on roadway will be reduced. 217 DRAFT
HSIP Cycle 12 – Various Crosswalks
Project Summary: Install warning signs, upgrade markings to the high visibility, install curb ramps where missing and other enhanced safety features at the following uncontrolled intersections; W. Sherwood Ave. and 3rd St, E. Taylor Ave. and Melgar Ave., Garzoli Ave. and Horizon Dr., Browning Rd and Isabel Ct.
Total Project Cost: $394,600
Justification: Many uncontrolled intersections along collectors create safety hazards to pedestrians and vehicles alike. The City’s systemic analysis report identifies the listed intersections as unsafe. This project will increase the safety for pedestrians and drivers at these intersections.
Additional Funding Requested: N/A
Goal and Policy Links: This project ties directly to the City Council’s priorities of a neighborly safe community.
Project Contact: Public Works Director
Project Status: Design complete, construction anticipated 2025-2026.
Project Costs and Funding Sources:
Project Costs by Phase
Project Funding Sources
Prior Years 2026-2027 2027-2028 2028-2029 2029-2030 2030-2031 Total HSIP Cycle 12 394,600 394,600
-
-
Total 394,600 - - - - - 394,600
Project Funding Sources
Project Effect on the Operating Budget: This project will have minimal effect either in savings or additional cost.
Prior Years 2026-2027 2027-2028 2028-2029 2029-2030 2030-2031 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design 44,700 44,700
Construction 349,900 349,900
Construction Management -
Equipment Acquisition -
Total 394,600 - - - - - 394,600
Project Costs by Phase
218 DRAFT
TDA Article 3 – Sidewalk Improvements
Project Summary: The City received a grant through the TDA article 3 program which helps install pedestrian improvements for sidewalks, curbs, and gutters to meet ADA compliance and provide safe route to schools.
Total Project Cost: $202,500
Justification: There various locations throughout the city that are missing sidewalks where pedestrians frequently travel. This project will allow the city to infill these areas where there are missing sidewalks to improve pedestrian safety.
Additional Funding Requested: N/A
Goal and Policy Links: This project ties directly to the City Council’s priorities of a neighborly safe community.
Project Contact: Public Works Director
Project Status: Design complete, construction anticipated 2026-2027.
Project Costs and Funding Sources:
Project Costs by Phase
Project Funding Sources
Prior Years 2026-2027 2027-2028 2028-2029 2029-2030 2030-2031 Total 202,500 202,500
-
-
Total - 202,500 - - - - 202,500
Project Funding Sources
Project Effect on the Operating Budget: This project will have minimal effect either in savings or additional cost.
Prior Years 2026-2027 2027-2028 2028-2029 2029-2030 2030-2031 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design 26,580 26,580
Construction 175,920 175,920
Construction Management -
Equipment Acquisition -
Total - 202,500 - - - - 202,500
Project Costs by Phase
TDA Article 3
219 DRAFT
Perkins Avenue Rehab – Garzoli Avenue to 2nd Street
Project Summary: Grind 3” of existing asphalt paving, cap with new AC. Demo and install new curb and gutter where damaged, new ADA curb ramps, centerlines, parking stalls, and signage.
Total Project Cost: $549,790
Justification: Perkins Avenue is an Arterial Road and is listed as “failed” on the March pavement management report, with a pavement condition index of 24% on a scale of 1 to 100%.
Additional Funding Requested: N/A
Goal and Policy Links: This project ties directly to the City Council’s priorities of sustainable infrastructure and neighborly safe community.
Project Contact: Public Works Director
Project Status: Design phase, anticipated completion 2026-2027.
Project Costs and Funding Sources:
Project Costs by Phase
Project Funding Sources
Prior Years 2026-2027 2027-2028 2028-2029 2029-2030 2030-2031 Total RSTP Grant 478,000 478,000
Gas Tax 71,790 71,790
-
Total - 549,790 - - - - 549,790
Project Funding Sources
Project Effect on the Operating Budget: Maintenance on roadway will be reduced.
Prior Years 2026-2027 2027-2028 2028-2029 2029-2030 2030-2031 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design 50,000 50,000
Construction 499,790 499,790
Construction Management -
Equipment Acquisition -
Total - 549,790 - - - - 549,790
Project Costs by Phase
220 DRAFT
Wastewater Expansion
Project Summary: Increase the capacity of the Wastewater Treatment Plant by changing the plant from lagoon treatment system to an activated sludge treatment process. This will be accomplished by construction of various items within the existing plant.
Total Project Cost: $20,000,000
Justification: The existing wastewater plant demand is almost at capacity. To meet the needs of future development and adherence to increasingly stringent state mandated discharge requirements the capacity of the wastewater plant must be significantly increased.
Additional Funding Requested: $0
Goal and Policy Links: This project ties directly to the City Council’s priorities of sustainable infrastructure and neighborly and safe community.
Project Contact: Public Works Director
Project Status: Budget process, design expected to begin in 2026-2027 with construction starting by 2027-2028, contingent on funding.
Project Costs and Funding Sources:
Project Costs by Phase
Project Funding Sources
Prior Years 2026-27 2027-2028 2028-2029 2029-2030 2030-2031 Total State Revolving Fund 1,200,000 10,200,000 8,600,000 20,000,000 -
-
Total - 1,200,000 10,200,000 8,600,000 - - 20,000,000
Project Funding Sources
Project Effect on the Operating Budget: Substantial cost increase in manpower, equipment, and utilities will occur. Total impact will not be understood until design is complete.
Prior Years 2026-27 2027-2028 2028-2029 2029-2030 2030-2031 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design 1,200,000 1,200,000
Construction 10,000,000 8,330,000 18,330,000
Construction Management 200,000 270,000 470,000
Equipment Acquisition -
Total - 1,200,000 10,200,000 8,600,000 - - 20,000,000
Project Costs by Phase
221 DRAFT
Wastewater Line to Eastside (Taylor)
Project Summary: Increase the pipeline infrastructure of the City’s sewer system by constructing a sewer main on the southeast quadrant of the City of McFarland including boring under State Highway 99 and railroad tracks. This new line would tie into the existing sewer main running along Taylor Ave, West of Highway 99. This project will be built in three phases.
Total Project Cost: $5,000,000
Justification: The City of McFarland recently annexed 1900 acres of land for future expansion. The majority of this expansion is for commercial, industrial and light industrial uses east of State Hwy 99.
Currently this area has no tie-in with the wastewater plant. This pipeline would provide the necessary connection.
Additional Funding Requested: N/A
Goal and Policy Links: This project ties directly to the City Council’s priorities of sustainable infrastructure, neighborly and safe community.
Project Contact: Public Works Director
Project Status: Budget process, design expected to begin in 2026-2027 with construction starting by 2027-2028, contingent on funding. Project will occur in three phases.
Project Costs and Funding Sources:
Project Costs by Phase
Project Funding Sources
Prior Years 2026-27 2027-28 2029-30 2030-31 2032-31 Total EPA Grant 55,000 295,000 2,000,000 2,650,000 5,000,000
-
-
Total 55,000 295,000 2,000,000 2,650,000 - - 5,000,000
Project Funding Sources
Project Effect on the Operating Budget: Increased sewer line maintenance because of expansion.
Prior Years 2026-27 2027-28 2029-30 2030-31 2032-31 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design 55,000 295,000 350,000
Construction 2,000,000 2,650,000 4,650,000
Construction Management -
Equipment Acquisition -
Total 55,000 295,000 2,000,000 2,650,000 - - 5,000,000
Project Costs by Phase
222 DRAFT
Fleet Replacement Program – Wastewater Department
Project Summary: Annually purchase one vehicle to keep Wastewater Department fleet operational.
Total Project Cost: $342,500
Justification: Provide safe, reliable vehicles for work related staff use, maximizing reliability while minimizing repair cost.
Additional Funding Requested: $172,500
Goal and Policy Links: This project ties directly to all three of the City Council’s priorities of sustainable infrastructure, neighborly and safe community, and efficient and effective government.
Project Contact: Public Works Director
Project Status: Ongoing for 5 years.
Project Costs and Funding Sources:
Project Costs by Phase
Project Funding Sources
Prior Years 2026-27 2027-2028 2028-2029 2029-2030 2030-2031 Total -
-
Wastewater Reserves 80,000 47,500 50,000 52,500 55,000 57,500 342,500 Total 80,000 47,500 50,000 52,500 55,000 57,500 342,500 Project Funding Sources
Project Effect on the Operating Budget: Reduced auto repairs.
Prior Years 2026-27 2027-2028 2028-2029 2029-2030 2030-2031 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction -
Construction Management -
Equipment Acquisition 80,000 47,500 50,000 52,500 55,000 57,500 342,500 Total 80,000 47,500 50,000 52,500 55,000 57,500 342,500 Project Costs by Phase
223 DRAFT
WWTP Pre-engineered Metal Canopy
Project Summary: Install a Parking Canopy at the WWTP.
Total Project Cost: $102,000
Justification: Provide a secure area to park city vehicles on site, reduce fuel and staff costs. Staff is currently storing vehicles at city hall, due to unsecure parking area at WWTP. The ability to respond to emergency situations and spills in a timely and efficient manner, by arriving at WWTP where all the controls are located for the city’s lift stations. This would maximize the time and efficiency of the operators.
Additional Funding Requested: $0
Goal and Policy Links: This project ties directly to all three of the City Council’s priorities of sustainable infrastructure, neighborly and safe community, and efficient and effective government.
Project Contact: Public Works Director
Project Status: Planning Phase, Design for grading and Foundation scheduled for Fiscal Year 2026-27, Construction anticipated to start 2026-27
Project Costs and Funding Sources:
Project Costs by Phase
Project Funding Sources
Project Effect on the Operating Budget: None.
Prior Years 2026-2027 2027-2028 2028-2029 2029-2030 2030-2031 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design 20,000 20,000
Construction 82,000 82,000
Construction Management -
Equipment Acquisition -
Total 102,000 - - - - - 102,000
Project Costs by Phase
Prior Years 2026-2027 2027-2028 2028-2029 2029-2030 2030-2031 Total Water Reserves 102,000 102,000
-
-
Total 102,000 - - - - - 102,000
Project Funding Sources
224 DRAFT
Wastewater Emergency Generator
Project Summary: Purchase portable emergency back-up generators for Lift Stations
Total Project Cost: $35,000
Justification: To ensure that lift station pumps continue to effectively direct sewage toward the wastewater treatment plant, it is essential to have reliable emergency response measures in place. This includes securing emergency generators to respond promptly to power outages and maintain uninterrupted operation of the sewer system.
Additional Funding Requested: $0
Goal and Policy Links: This project ties directly to the City Council’s priorities of sustainable infrastructure and developing a neighborly safe community.
Project Contact: Public Works Director
Project Status: Budget. Procurement to occur in 2026-2027.
Project Costs and Funding Sources:
Project Costs by Phase
Project Funding Sources
Prior Years 2026-27 2027-2028 2028-2029 2029-2030 2030-2031 Total Wastewater Reserves 35,000 35,000
-
-
Total 35,000 - - - - - 35,000
Project Funding Sources
Project Effect on the Operating Budget: Increased cost due to permitting and fuel costs.
Prior Years 2026-27 2027-2028 2028-2029 2029-2030 2030-2031 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction -
Construction Management -
Equipment Acquisition 35,000 35,000
Total 35,000 - - - - - 35,000
Project Costs by Phase
225 DRAFT
Wastewater Skid Steer
Project Summary: Purchase one Skid Steer for maintenance of the Wastewater Treatment plant.
Total Project Cost: $85,000
Justification: A skid steer will provide staff the equipment to ensure efficient maintenance of the 49 acres, lagoons, and reservoirs at the wastewater plant.
Additional Funding Requested: $5,000
Goal and Policy Links: This project ties directly to all three of the City Council’s priorities of sustainable infrastructure, neighborly and safe community, and efficient and effective government.
Project Contact: Public Works Director
Project Status: One time purchase in 2026-2027
Project Costs and Funding Sources:
Project Costs by Phase
Project Funding Sources
Prior Years 2026-27 2027-2028 2028-2029 2029-2030 2030-2031 Total -
-
Wastewater Reserves 80,000 5,000 85,000
Total 80,000 5,000 - - - - 85,000
Project Funding Sources
Project Effect on the Operating Budget: Reduced labor hours
Prior Years 2026-27 2027-2028 2028-2029 2029-2030 2030-2031 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction -
Construction Management -
Equipment Acquisition 80,000 5,000 85,000
Total 80,000 5,000 - - - - 85,000
Project Costs by Phase
226 DRAFT
WWTP SCADA
Project Summary: Design, purchase and install new SCADA control panels at WWTP.
Total Project Cost: $175,800.00
Justification: Replace old outdated unreliable SCADA controls with new electronic controls that are easily repaired with new in stock parts. Current system is obsolete and unable to get parts, only parts available are used online with no warranty. Reduce cost of constant service calls for SCADA related issues.
Additional Funding Requested: $0
Goal and Policy Links: This project ties directly to the City Council’s priority of sustainable infrastructure.
Project Contact: Public Works Director
Project Status: Budget/phase, complete in 2028-2029.
Project Costs and Funding Sources:
Project Costs by Phase
Prior Years 2026-27 2027-2028 2028-2029 2029-2030 2030-2031 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction -
Construction Management -
Equipment Acquisition 175,800 175,800
Total 175,800 - - - - - 175,800
`
Project Costs by Phase
Project Funding Sources
Prior Years 2026-27 2027-2028 2028-2029 2029-2030 2030-2031 Total Wastewater Reserves 175,800 175,800
-
-
Total 175,800 - - - - - 175,800
Project Funding Sources
Project Effect on the Operating Budget: This project will reduce maintenance costs at the lift stations.
227 DRAFT
Rover Pipeline Camera
Project Summary: One time purchase of Pipeline Camera system Total Project Cost: $70,000
Justification: Provide Staff the ability to diagnose and troubleshoot any issues in our sewer line system by deploying a camera system. The Rover Camera device also allows staff to localize sewer laterals that are not marked on the master plan.
Additional Funding Requested: $0
Goal and Policy Links: This project ties directly to all three of the City Council’s priorities of sustainable infrastructure, neighborly and safe community, and efficient and effective government.
Project Contact: Public Works Director
Project Status: Awaiting funding to purchase
Project Costs and Funding Sources:
Project Costs by Phase
Prior Years 2026-27 2027-2028 2028-2029 2029-2030 2030-2031 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction -
Construction Management -
Equipment Acquisition 70,000 70,000
Total 70,000 - - - - - 70,000
Project Costs by Phase
Project Funding Sources
Prior Years 2026-27 2027-2028 2028-2029 2029-2030 2030-2031 Total Wastewater Reserves 70,000 70,000
-
-
Total 70,000 - - - - - 70,000
Project Funding Sources
Project Effect on the Operating Budget: Reduce cost to 3rd party vendors. Time efficiency to respond to emergency call outs for equipment failures and possibility of Sewer spills on public roads and community. 228 DRAFT
Taylor Well Replacement
Project Summary: Drill a new document water well at the Taylor Well site.
Total Project Cost: $6,500,000
Justification: The Taylor Ave. water well is not currently being utilized because of excess sand and bio growth. Without this well in service the City of McFarland experiences difficulty supplying water at adequate volume and pressure with no reserve.
Additional Funding Requested: $0
Goal and Policy Links: This project ties directly to the City Council’s priorities of sustainable infrastructure and developing a neighborly safe community.
Project Contact: Public Works Director
Project Status: Budget phase. Design and Construction contingent on SWRCB Funding.
Project Costs and Funding Sources:
Project Costs by Phase
Project Funding Sources
Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total State Revolving Fund 500,000 2,000,000 2,000,000 2,000,000 6,500,000 -
-
Total - - 500,000 2,000,000 2,000,000 2,000,000 6,500,000 Project Funding Sources
Project Effect on the Operating Budget: This project will result in additional utility and maintenance costs.
Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design 500,000 500,000
Construction 2,000,000 2,000,000 2,000,000 6,000,000
Construction Management -
Equipment Acquisition -
Total - - 500,000 2,000,000 2,000,000 2,000,000 6,500,000 Project Costs by Phase
229 DRAFT
Well #6 Replacement
Project Summary: Drill a new domestic water well at the existing Well #6 site on Hail Ln.
Total Project Cost: $6,500,000
Justification: Water from Well #6 is pumped intermittently and blended with water from other sites because of issues with hydrogen sulfide (H2S) and nitrate levels. By drilling a new, deeper well these issues can be significantly reduced.
Additional Funding Requested: $0
Goal and Policy Links: This project ties directly to the City Council’s Priority of sustainable infrastructure.
Project Contact: Public Works Director
Project Status: Budget phase. Design and construction contingent on SWRCB funding
Project Costs and Funding Sources:
Project Costs by Phase
Project Funding Sources
Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total State Revolving Fund 500,000 2,000,000 2,000,000 2,000,000 6,500,000 -
-
Total - - 500,000 2,000,000 2,000,000 2,000,000 6,500,000 Project Funding Sources
Project Effect on the Operating Budget: This project will result in additional utility and maintenance costs.
Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design 500,000 500,000
Construction 2,000,000 2,000,000 2,000,000 6,000,000
Construction Management -
Equipment Acquisition -
Total - - 500,000 2,000,000 2,000,000 2,000,000 6,500,000 Project Costs by Phase
230 DRAFT
1.0 MG Storage Tank and Booster
Project Summary: Design and construct a new water storage tank and pressure boosting pump.
Total Project Cost: $3,750,000
Justification: As the Taylor Ave well is brought back online and development begins as a result of the recent annexation of 1900 acres into the City of McFarland, there will be a need to build an additional water storage tank.
This will enable distribution of both volume of water and pressure to both the residents and commercial users.
Additional Funding Requested: $0
Goal and Policy Links: This project ties directly to the City Council’s priorities of sustainable infrastructure and developing a neighborly safe community.
Project Contact: Public Works Director
Project Status: Budget phase. Design and Construction contingent on SWRCB Funding
Project Costs and Funding Sources:
Project Costs by Phase
Project Funding Sources
Prior Years 2026-2027 2027-2028 2028-2029 2029-2030 2030-2031 Total State Revolving Fund 3,750,000 3,750,000
-
-
Total - - - - 3,750,000 - 3,750,000
Project Funding Sources
Project Effect on the Operating Budget: This project will result in additional utility and maintenance costs.
Prior Years 2026-27 2027-2028 2028-2029 2029-2030 2030-2031 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction 3,750,000 3,750,000
Construction Management -
Equipment Acquisition -
Total - - - - 3,750,000 - 3,750,000
Project Costs by Phase
231 DRAFT
Emergency Standby Generators
Project Summary: Install emergency back-up generators for the Taylor replacement well, new well and Garzoli well.
Total Project Cost: $1,275,000
Justification: To ensure water delivery during extended electrical power outages, emergency generators are needed. This will become increasingly necessary as the city expands its commercial and industrial footprint.
Additional Funding Requested: $0
Goal and Policy Links: This project ties directly to the City Council’s priorities of sustainable infrastructure and developing a neighborly safe community.
Project Contact: Public Works Director
Project Status: Budget. Procurement and installation to occur in 2027-2028.
Project Costs and Funding Sources:
Project Costs by Phase
Project Funding Sources
Prior Years 2026-27 2027-2028 2028-2029 2029-2030 2030-2031 Total Water Reserves 425,000 425,000
State Revolving Fund 850,000 850,000
-
Total 425,000 - 850,000 - - - 1,275,000
Project Funding Sources
Project Effect on the Operating Budget: Increased cost due to permitting and fuel costs.
Prior Years 2026-27 2027-2028 2028-2029 2029-2030 2030-2031 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction 425,000 850,000 1,275,000
Construction Management -
Equipment Acquisition -
Total 425,000 - 850,000 - - - 1,275,000
Project Costs by Phase
232 DRAFT
Advanced Metering Infrastructure
Project Summary: Install infrastructure and water metering equipment to enable remote monthly meter reading.
Total Project Cost: $3,000,000
Justification: Currently water meters are read monthly, on a manual basis.
The cost of this effort is about $80,000 per year and is time consuming and prone to error. Converting to a remote system will significantly reduce manpower/ contract services and streamline the water meter reading/billing process. It will also result in much more accurate meter recording devices.
Additional Funding Requested: $0
Goal and Policy Links: This project ties directly to the City Council’s priorities of sustainable infrastructure and developing a neighborly safe community.
Project Contact: Public Works Director
Project Status: Budget phase. Construction contingent on SWRCB Funding.
Project Costs and Funding Sources:
Project Costs by Phase
Project Funding Sources
Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total State Revolving Fund 3,000,000 3,000,000
-
-
Total - - 3,000,000 - - - 3,000,000
Project Funding Sources
Project Effect on the Operating Budget: Cost savings of $100,000 per year.
Prior Years 2026-2027 2027-2028 2028-2029 2029-2030 2030-2031 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction 3,000,000 3,000,000
Construction Management -
Equipment Acquisition -
Total - - 3,000,000 - - - 3,000,000
Project Costs by Phase
233 DRAFT
New Well For Expansion – Perkins
Project Summary: Drill a new Domestic Water Well
Total Project Cost: $6,500,000
Justification: The Perkins well will serve as the replacement of the Taylor Ave. Taylor Ave water well is not currently being utilized because of excess sand and bio growth. This well will help supply water at adequate volume and pressure with no reserve.
Additional Funding Requested: $0
Goal and Policy Links: This project ties directly to the City Council’s priorities of sustainable infrastructure and developing a neighborly safe community.
Project Contact: Public Works Director
Project Status: Solicitation approval. Design complete in 2026-27 and construction starting in 2026-27 Project Costs and Funding Sources:
Project Costs by Phase
Project Funding Sources
Prior Years 2026-27 2027-2028 2028-2029 2029-2030 2030-2031 Total Water Reserves 500,000 500,000
Valadao Community Grant 2,000,000 2,000,000
TCP Funds 1,500,000 2,500,000 4,000,000
Total 2,500,000 1,500,000 2,500,000 - - - 6,500,000
Project Funding Sources
Project Effect on the Operating Budget: This project will result in additional utility and maintenance costs.
Prior Years 2026-27 2027-2028 2028-2029 2029-2030 2030-2031 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design 500,000 500,000
Construction 2,000,000 1,500,000 2,500,000 6,000,000
Construction Management -
Equipment Acquisition -
Total 2,500,000 1,500,000 2,500,000 - - - 6,500,000
Project Costs by Phase
234 DRAFT
Fleet Replacement Program-Water Department
Project Summary: Annually purchase one vehicle to keep Water Department fleet operational.
Total Project Cost: $342,500
Justification: Provide safe, reliable vehicles for work related staff use, maximizing reliability while minimizing repair cost.
Additional Funding Requested: $172,500
Goal and Policy Links: This project ties directly to all three of the City Council’s priorities of sustainable infrastructure, neighborly and safe community, and efficient and effective government.
Project Contact: Public Works Director
Project Status: Ongoing for 5 years.
Project Costs and Funding Sources:
Project Costs by Phase
Project Funding Sources
Prior Years 2026-27 2027-28 2028-29 2029-2030 2030-2031 Water Reserves 80,000 47,500 50,000 52,500 55,000 57,500 342,500 -
-
Total 80,000 47,500 50,000 52,500 55,000 57,500 342,500 Project Funding Sources
Project Effect on the Operating Budget: Reduced auto repairs.
Prior Years 2026-27 2027-28 2028-29 2029-2030 2030-2031 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction -
Construction Management -
Equipment Acquisition 80,000 47,500 50,000 52,500 55,000 57,500 342,500 Total 80,000 47,500 50,000 52,500 55,000 57,500 342,500 Project Costs by Phase
235 DRAFT
Browning Road Well Replacement - Elmo
Project Summary: Drill a new Domestic Water Well
Total Project Cost: $8,532,402
Justification: The Elmo well will serve as the replacement of the Browning Road water well. Browning Road well is operating at less than half its capacity due to recently Installed Reverse Osmosis system that only produces 650gpm.
Additional Funding Requested: $0
Goal and Policy Links: This project ties directly to the City Council’s priorities of sustainable infrastructure and developing a neighborly safe community.
Project Contact: Public Works Director
Project Status: Design complete in 2026-27 and construction starting in 2026-27 contingent on SWRCB Bid Solicitation approval.
Project Costs and Funding Sources:
Project Costs by Phase
Project Funding Sources
Prior Years 2026-27 2027-2028 2028-2029 2029-2030 2030-2031 Total State Revolving Fund 6,500,000 2,032,402 8,532,402
-
-
Total 6,500,000 2,032,402 - - - - 8,532,402
Project Funding Sources
Project Effect on the Operating Budget: This project will result in additional utility and maintenance costs.
Prior Years 2026-27 2027-2028 2028-2029 2029-2030 2030-2031 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design 500,000 500,000
Construction 6,000,000 2,032,402 8,032,402
Construction Management -
Equipment Acquisition -
Total 6,500,000 2,032,402 - - - - 8,532,402
Project Costs by Phase
236 DRAFT
Water PLC & SCADA Upgrade at Garzoli
Project Summary: Design, purchase and install new PLC and SCADA control panels at Garzoli Well.
Total Project Cost: $176,426
Justification: Replace old outdated unreliable PLC and SCADA controls with new electronic controls that are easily repaired with new in stock parts. The current system is obsolete and unable to get parts, only parts available are used online with no warranty. Reduce cost of constant service calls for SCADA related issues.
Additional Funding Requested: $76,426
Goal and Policy Links: This project ties directly to the City Council’s priority of sustainable infrastructure.
Project Contact: Public Works Director
Project Status: Construction phase, to be completed in 2026-2027.
Project Costs and Funding Sources:
Project Costs by Phase
Prior Years 2026-27 2027-2028 2028-2029 2029-2030 2030-2031 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction -
Construction Management -
Equipment Acquisition 100,000 76,426 176,426
Total 100,000 76,426 - - - - 176,426
Project Costs by Phase
Project Funding Sources
Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total Water Reserves 100,000 76,426 176,426
-
-
Total 100,000 76,426 - - - - 176,426
Project Funding Sources
Project Effect on the Operating Budget: This project will reduce maintenance costs at the lift stations. 237 DRAFT
Water Backhoe
Project Summary: Purchase one Backhoe for the repair of Main Line leaks for the water department
Total Project Cost: $140,000
Justification: The City of McFarland’s Water Department is only limited to repairing water main leaks that are deep enough for our small equipment to excavate. When the main line is too deep below ground, the city has to request contractor to come out with bigger equipment to dig out the line for repair. A backhoe would allow us to repair main water lines and also serve various other departments.
Additional Funding Requested: $140,000
Goal and Policy Links: This project ties directly to all three of the City Council’s priorities of sustainable infrastructure, neighborly and safe community, and efficient and effective government.
Project Contact: Public Works Director
Project Status: One time purchase in 2026-2027
Project Costs and Funding Sources:
Project Costs by Phase
Project Funding Sources
Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total Water Reserves 140,000 140,000
-
-
Total - 140,000 - - - - 140,000
Project Funding Sources
Project Effect on the Operating Budget: Reduced reliance on Contractors and reduced labor cost
Prior Years 2026-27 2027-2028 2028-2029 2029-2030 2030-2031 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction -
Construction Management -
Equipment Acquisition 140,000 140,000
Total - 140,000 - - - - 140,000
Project Costs by Phase
238 DRAFT
Browning Road Well Sand Separator
Project Summary: The Browning Road Well operates with a reverse osmosis treatment system. The components contained withing the treatment system are very delicate and require pre-filtration of and ground water sediment or sand that is drawn up from the ground water.
Total Project Cost: $40,000
Justification: To reduce the amount of sand being processed through the Reverse osmosis system and accumulate in the membranes, a sand separator at the well head is needed. This will prevent damaging critical components of the treatment system.
Additional Funding Requested: N/A
Goal and Policy Links: This project ties directly to the City Council’s priorities of sustainable infrastructure and developing a neighborly safe community.
Project Contact: Public Works Director
Project Status: Budget phase. Work to occur in 2026-2027 pending budget approval
Project Costs and Funding Sources:
Project Costs by Phase
Prior Years 2026-27 2027-2028 2028-2029 2029-2030 2030-2031 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction 40,000 40,000
Construction Management -
Equipment Acquisition -
Total - 40,000 - - - - 40,000
Project Costs by Phase
Project Funding Sources
Prior Years 2026-27 2027-2028 2028-2029 2029-2030 2030-2031 Total Water Reserves 40,000 40,000
-
-
Total - 40,000 - - - - 40,000
Project Funding Sources
Project Effect on the Operating Budget: This project will result in additional utility and maintenance costs. 239 DRAFT
Transit Facility
Project Summary: Design and construct a transit station providing a transit office, waiting area, and restrooms for public utilizing the transit system, along with a garage to house an eighteen-passenger bus and van, with area for minor repair and electric charging stations. The transit station will also include a park and ride at the site to enhance ridership throughout the city.
Total Project Cost: $3,589,500
Justification: Existing bus/van parking area is not conducive to interface with the public. It does not allow for charging stations and does not provide an area for maintenance.
Additional Funding Requested: $0
Goal and Policy Links: This project ties directly to the City Council’s priorities of developing a neighborly safe community.
Project Contact: Public Works Director
Project Status: Design phase, anticipate completion 2026-2027.
Project Costs and Funding Sources:
Project Costs by Phase
Prior Years 2026-2027 2027-2028 2028-2029 2029-2030 2030-2031 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design 130,000 300,000 430,000
Construction 3,000,000 3,000,000
Construction Management 159,500 159,500
Equipment Acquisition -
Total 130,000 300,000 3,159,500 - - - 3,589,500
Project Costs by Phase
Project Funding Sources
Prior Years 2026-2027 2027-2028 2028-2029 2029-2030 2030-2031 Total State of Good Repair 130,000 49,321 179,321
TIRCP/ZETCP 1,630,121 1,630,121
CMAQ 300,000 1,480,058 1,780,058
Total 130,000 300,000 3,159,500 - - - 3,589,500
Project Funding Sources
Project Effect on the Operating Budget: Increase in operating costs due to new facility has yet to be determined.
240 DRAFT
Purchase Electric Transit Van
Project Summary: Purchase of a new E-Transit Passenger Van Total Project Cost: $120,000
Justification: The State of California has mandated that Municipalities have a certain percentage of Electric Vehicles in their fleet by 2035. The City of McFarland received LCTOP funds on a yearly basis which must be utilized before they are reallocated.
The purchase of a new Electric Van would allow the City to utilize the LCTOP funds and provide reliable transportation to the residents.
Additional Funding Requested: N/A
Goal and Policy Links: This project ties directly to the City Council’s priorities of developing a neighborly safe community.
Project Contact: Public Works Director
Project Status: Planning, anticipate procurement 2029-2030.
Project Costs and Funding Sources:
Project Costs by Phase
Project Funding Sources
Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total LCTOP 120,000 120,000
-
-
Total - - - - 120,000 - 120,000
Project Funding Sources
Project Effect on the Operating Budget: None.
Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total Study -
Environmental Review -
Land Acquisition -
Site Preparation -
Design -
Construction -
Construction Management -
Equipment Acquisition 120,000 120,000
Total - - - - 120,000 - 120,000
Project Costs by Phase
241 DRAFT