STAFFING
FY 2025–26 FY 2026–27 Tradition | Unity | Exellence
Fiscal year 2026-2027 | Staffing
Adopted Annual Operating Budget
242 DRAFT
City Manager Contract
Chief of Police Contract
Deputy Chief of Police Contract
Finance Director Contract
Public Works Director Contract
Assistant Public Works Director Contract
Community Development Director Contract
Economic Development Manager Contract
Human Resources Director Contract
City Councilmembers $200
TITLE RANGE STEP A STEP B STEP C STEP D STEP E STEP F STEP A STEP F Administrative Assistant I 15 1,526.99 1,604.30 1,685.51 1,770.84 1,860.48 1,954.66 19.09 24.43 Accounting Clerk I 15 1,526.99 1,604.30 1,685.51 1,770.84 1,860.48 1,954.66 19.09 24.43 Community Service Officer 15 1,526.99 1,604.30 1,685.51 1,770.84 1,860.48 1,954.66 19.09 24.43 Accounting Clerk II 19 1,685.52 1,770.84 1,860.49 1,954.67 2,053.62 2,157.58 21.07 26.97 Animal Control/Code Enforcement Officer 19 1,685.52 1,770.84 1,860.49 1,954.67 2,053.62 2,157.58 21.07 26.97 Police Office Technician 19 1,685.52 1,770.84 1,860.49 1,954.67 2,053.62 2,157.58 21.07 26.97 Community Development Technician 19 1,685.52 1,770.84 1,860.49 1,954.67 2,053.62 2,157.58 21.07 26.97 Utilities Operator In Training 19 1,685.52 1,770.84 1,860.49 1,954.67 2,053.62 2,157.58 21.07 26.97 Wastewater Treatment Plant Operator In Training 19 1,685.52 1,770.84 1,860.49 1,954.67 2,053.62 2,157.58 21.07 26.97 Street Maintenance I 22 1,815.12 1,907.00 2,003.54 2,104.97 2,211.53 2,323.48 22.69 29.04 Police Emergency Dispatcher 25 1,954.68 2,053.63 2,157.59 2,266.82 2,381.57 2,502.13 24.43 31.28 Accounting Clerk III 25 1,954.68 2,053.63 2,157.59 2,266.82 2,381.57 2,502.13 24.43 31.28 Sweeper/Street Maintenance Worker I 25 1,954.68 2,053.63 2,157.59 2,266.82 2,381.57 2,502.13 24.43 31.28 Transit Operator 25 1,954.68 2,053.63 2,157.59 2,266.82 2,381.57 2,502.13 24.43 31.28 Administrative Assistant II 26 2,003.55 2,104.97 2,211.53 2,323.49 2,441.11 2,564.69 25.04 32.06 Facilities Maintenance Specialist 27 2,053.64 2,157.60 2,266.82 2,381.58 2,502.14 2,628.80 25.67 32.86 Crime Scene Technician 27 2,053.64 2,157.60 2,266.82 2,381.58 2,502.14 2,628.80 25.67 32.86 Police Officer Reserve/Trainee 27 2,053.64 2,157.60 2,266.82 2,381.58 2,502.14 2,628.80 25.67 32.86 Communications and Marketing Specialist 27 2,053.64 2,157.60 2,266.82 2,381.58 2,502.14 2,628.80 25.67 32.86 Animal Control/Code Enforcement Supervisor 29 2,157.60 2,266.83 2,381.58 2,502.14 2,628.81 2,761.89 26.97 34.52 Administrative Assistant III 30 2,211.54 2,323.50 2,441.12 2,564.70 2,694.53 2,830.94 27.64 35.39 Parks and Streets Maintenance Supervisor 32 2,323.50 2,441.13 2,564.70 2,694.54 2,830.94 2,974.25 29.04 37.18 Staff Accountant 32 2,323.50 2,441.13 2,564.70 2,694.54 2,830.94 2,974.25 29.04 37.18 Utilities Operator I 32 2,323.50 2,441.13 2,564.70 2,694.54 2,830.94 2,974.25 29.04 37.18 Building Inspector I/Code Enforcement Officer 35 2,502.16 2,628.82 2,761.90 2,901.72 3,048.61 3,202.94 31.28 40.04 Utilities Operator II 36 2,564.71 2,694.55 2,830.95 2,974.26 3,124.83 3,283.02 32.06 41.04 Accounting Supervisor 38 2,694.55 2,830.96 2,974.27 3,124.83 3,283.02 3,449.22 33.68 43.12 Communication/Records Supervisor 38 2,694.55 2,830.96 2,974.27 3,124.83 3,283.02 3,449.22 33.68 43.12 Police Officer 38 2,694.55 2,830.96 2,974.27 3,124.83 3,283.02 3,449.22 33.68 43.12 School Resource Officer 38 2,694.55 2,830.96 2,974.27 3,124.83 3,283.02 3,449.22 33.68 43.12 Utilities Operator III 41 2,901.74 3,048.63 3,202.96 3,365.11 3,535.46 3,714.43 36.27 46.43 Police Corporal 42 2,974.28 3,124.85 3,283.04 3,449.23 3,623.84 3,807.29 37.18 47.59 Police Sergeant 46 3,283.05 3,449.25 3,623.86 3,807.31 4,000.04 4,202.54 41.04 52.53 City Clerk (Non-Certified) 35 2,502.16 2,628.82 2,761.90 2,901.72 3,048.61 3,202.94 31.28 40.04 City Clerk (Certified) 41 2,901.74 3,048.63 3,202.96 3,365.11 3,535.46 3,714.43 36.27 46.43 Assistant Engineer/Projects Manager 46 3,283.05 3,449.25 3,623.86 3,807.31 4,000.04 4,202.54 41.04 52.53 Finance Manager 46 3,283.05 3,449.25 3,623.86 3,807.31 4,000.04 4,202.54 41.04 52.53 Grant Manager 46 3,283.05 3,449.25 3,623.86 3,807.31 4,000.04 4,202.54 41.04 52.53 Senior City Planner 46 3,283.05 3,449.25 3,623.86 3,807.31 4,000.04 4,202.54 41.04 52.53 Utilities Manager 46 3,283.05 3,449.25 3,623.86 3,807.31 4,000.04 4,202.54 41.04 52.53 Police Lieutenant 49 3,535.48 3,714.46 3,902.50 4,100.05 4,307.61 4,525.68 44.19 56.57
EXEMPT EMPLOYEE PAY SCHEDULE - BIWEEKLY HOURLY PAY
CITY OF MCFARLAND
POSITION & SALARY RANGE LIST
EFFECTIVE 07/01/2026-06/30/2027
CONTRACT EMPLOYEES
CITY COUNCIL - MONTHLY
NON- EXEMPT EMPLOYEE PAY SCHEDULE - BIWEEKLY HOURLY PAY 243 DRAFT
CITY CITY CITY HUMAN COMM PUBLIC ANIMAL CODE PUBLIC
COUNCIL ADMIN CLERK RESOURCES MARKETING FINANCE PLANNING ENGNEERING SAFETY CONTROL BUILDING ENFORCEMENT GRANTS STREETS FACILITIES LLMD SEWER REFUSE WATER TRANSIT TOTAL Accounting Clerk I Total - - - - - - - - - - - - - - - 0.66 0.66 0.68 - 2.00 Accounting Clerk III Total - - - - 0.60 - - - - - - - - - - 0.60 0.20 0.60 - 2.00 Accounting Supervisor Total - - - - 0.30 - - - - - - - - - - 0.30 0.10 0.30 - 1.00 Administrative Assistant I Total - - - - - - 0.25 - - - - 0.25 - 0.20 - - 0.30 0.20 0.30 - 1.50 Administrative Assistant III Total - - - - - - - 1.00 - - - - - - - - - - - 1.00 Animal Control/Code Enforcement Officer Total - - - - - - - - 1.75 - 1.75 - - - - - - - - 3.50 Animal Control/Code Enforcement Supervisor Total - - - - - - - - 0.50 - 0.50 - - - - - - - - 1.00 Assistant Engineer/Projects Manager Total - - - - - - 0.40 - - - - - 0.30 - - 0.15 - 0.15 - 1.00 Building Inspector/Code Enfrocement Officer Total - - - - - - - - - 0.75 0.25 - - - - - - - - 1.00 City Clerk Total - - 0.40 - - - - - - - - - - - - 0.30 - 0.30 - 1.00 City Manager/Finance Director Total - 0.13 - - 0.13 - - - - - - - - - - 0.25 0.25 0.25 - 1.00 Communication/Records Supervisor Total - - - - - - - 1.00 - - - - - - - - - - - 1.00 Communications & Marketing Specialist Total - - - - 1.00 - - - - - - - - - - - - - - - 1.00 Community Development Director Total - - - - - 0.35 - - - 0.35 - 0.30 - - - - - - - 1.00 Community Development Technician Total - - - - - 0.25 - - - 0.50 0.25 - - - - - - - - 1.00 Community Service Officer Total - - - - - - - 1.00 - - - - - - - - - - - 1.00 Council Member Total 5.00 - - - - - - - - - - - - - - - - - - 5.00 Crime Scene Technician Total - - - - - - - 1.00 - - - - - - - - - - - 1.00 Deputy Police Chief Total - - - - - - - 1.00 - - - - - - - - - - - 1.00 Economic Development Manager Total - - - - - 0.35 - - - 0.35 - 0.30 - - - - - - - 1.00 Facility Maintenance Specialist Total - - - - - - - - - - - - - 2.00 - - - - - 2.00 Finance Manager Total - - - - 0.10 - - - - - - - - - - 0.30 0.30 0.30 - 1.00 Grants Manager Total - - - - - - - - - - - 1.00 - - - - - - - 1.00 Human Resources Director Total - - - 0.25 - - - - - - - - - - - 0.38 - 0.38 - 1.00 Police Chief Total - - - - - - - 1.00 - - - - - - - - - - - 1.00 Police Corporal Total - - - - - - - - 2.00 - - - - - - - - - - - 2.00 Police Emergency Dispatcher Total - - - - - - - - 2.00 - - - - - - - - - - - 2.00 Police Lieutenant Total - - - - - - - 1.00 - - - - - - - - - - - 1.00 Police Office Technician Total - - - - - - - 3.00 - - - - - - - - - - - 3.00 Police Officer Total - - - - - - - 9.00 - - - - - - - - - - - 9.00 Police Sergeant Total - - - - - - - 4.00 - - - - - - - - - - - 4.00 Public Works Director Total - - - - - - - - - - - - 0.15 - 0.05 0.30 0.15 0.30 0.05 1.00 Public Works Operations Manager Total - - - - - - - - - - - - 0.35 0.25 0.25 - - - 0.15 1.00 School Resource Officer Total - - - - - - - - 2.00 - - - - - - - - - - - 2.00 Senior City Planner Total - - - - - 1.00 - - - - - - - - - - - - - 1.00 Staff Accountant Total - - - - 0.30 - - - - - - - - - - 0.30 0.10 0.30 - 1.00 Street Maintenance I Total - - - - - - - - - - - - 3.75 - 1.25 - - - - 5.00 Street Maintenance Supervisor Total - - - - - - - - - - - - 0.75 - 0.25 - - - - 1.00 Street Sweeper Total - - - - - - - - - - - - 1.00 - - - - - - 1.00 Transit Driver Total - - - - - - - - - - - - - - - - - - 2.00 2.00 Utilities Manager Total - - - - - - - - - - - - - - - 0.50 - 0.50 - 1.00 Utilities Operator In Training Total - - - - - - - - - - - - - - - - 1.50 - 1.50 - 3.00 Utilities Operator I Total - - - - - - - - - - - - - - - - 1.00 - 1.00 - 2.00 Utilities Operator II Total - - - - - - - - - - - - - - - - 0.50 - 0.50 - 1.00 Utilities Operator III Total - - - - - - - - - - - - - - - - 0.50 - 0.50 - 1.00 GRAND TOTAL 5.00 0.13 0.40 0.25 1.00 1.43 2.20 0.40 29.00 2.25 1.95 3.00 1.60 6.50 2.25 1.80 7.84 1.96 7.86 2.20 79.00
SALARY AND BENEFITS DISTRIBUTION RECAP
POSITION
244 DRAFT
FUND TYPE DEPARTMENT
AUTHORIZED
FY23-24
AUTHORIZED
FY24-25
AUTHORIZED
FY25-26
AUTHORIZED
FY26-27
General Fund
City Council
Council Member 5.00 5.00 5.00 5.00
Total City Council 5.00 5.00 5.00 5.00
City Administration
Administrative Assistant 0.90 0.50
City Manager 0.25
City Manager/Finance Director 0.13 0.13 0.13
Total City Administration 1.15 0.63 0.13 0.13
City Clerk
City Clerk 0.40 0.40 0.40 0.40
Administrative Assistant 0.10
Total City Clerk 0.50 0.40 0.40 0.40
Human Resources/Risk Management
Human Resources Director 0.25 0.25 0.25 0.25
Total Human Resources/Risk Management 0.25 0.25 0.25 0.25 Communications & Marketing
Communications & Marketing Specialist 1.00 1.00
Total Communications & Marketing - - 1.00 1.00
Finance and Accounting
Staff Accountant 0.60 0.30 0.30 0.30
Accounting Clerk III 0.20 0.60 0.60 0.60
City Manager/Finance Director 0.13 0.13 0.13
Finance Director 0.10
Accounting Supervisor 0.10 0.10 0.30 0.30
Finance Manager 0.10 0.10 0.10
Total Finance and Accounting 1.00 1.23 1.43 1.43
Planning
Senior City Planner 1.00 1.00 1.00 1.00
Community Development Director 0.60 0.35 0.35 0.35
Assistant Engineer/Projects Manager 0.75
Economic Development Manager 0.35 0.35
Community Development Technician 0.40 0.25 0.25
Administrative Assistant 0.10 0.25
Total Planning 1.70 2.50 1.95 2.20
Engineering
Assistant Engineer/Projects Manager 0.40 0.40
Total Engineering - - 0.40 0.40
Public Safety
Administrative Assistant 1.00 0.50 1.00 1.00
City Manager 0.25
Community Service Officer 1.00 1.00 1.00 1.00
Police Corporal 1.00 1.00 3.00 2.00
Crime Scene Tech 1.00 1.00 1.00 1.00
Deputy Police Chief 1.00
Police Chief 1.00 1.00 1.00 1.00
CITY OF MCFARLAND
FULL-TIME EQUIVALENT POSITIONS
245 DRAFT
FUND TYPE DEPARTMENT
AUTHORIZED
FY23-24
AUTHORIZED
FY24-25
AUTHORIZED
FY25-26
AUTHORIZED
FY26-27
CITY OF MCFARLAND
FULL-TIME EQUIVALENT POSITIONS
Police Captain 1.00 1.00 1.00
Police Lieutenant 2.00 1.00 1.00
Police Office Technician 4.00 4.00 3.00 3.00
Police Office Technician - Part Time 2.00
Police Emergecy Dispatcher 1.00 2.00 2.00
Police Officer 10.00 8.00 7.00 9.00
Police Officer Reserve/Trainee 1.00 1.00
Police Sergeant 4.00 4.00 4.00 4.00
School Resource Officer 1.00 2.00 2.00
Cold Case Investigator 1.00
Communication/Records Supervisor 1.00 1.00 1.00 1.00
Special Project Manager/Police Oversight Advisor 1.00
Senior Police Communication/Records Administrator
Total Public Safety 29.25 27.50 29.00 29.00
Animal Control
Animal Control Officer 2.00
Animal Control/Code Enforcement Officer 1.00 1.00 1.75
Animal Control/Code Enforcement Officer Supervisor 1.00 0.50 0.50 Community Development Director
Total Animal Control 2.00 2.00 1.50 2.25
Building Inspection
Community Development Director 0.20 0.35 0.35 0.35
Economic Development Manager 0.35 0.35
Community Development Technician 0.50 0.50
Building Inspector/Code Enforcement Officer 0.50 0.75 0.75 Building Inspector I 1.00 0.60
Total Building Inspection 1.20 1.45 1.95 1.95
Code Enforcement
Animal Control/Code Enforcement Officer 1.00 1.00 1.75
Building Inspector/Code Enforcement Officer 0.50 0.25 0.25 Animal Control/Code Enforcement Officer Supervisor 0.50 0.50 Community Development Technician 0.25 0.25
Administrative Assistant 0.10 0.25
Code Enforcement Officer 0.73
Code Enforcement Officer - Part Time 0.73
Community Development Director 0.20
Total Code Enforcement 1.76 1.50 2.00 3.00
Grants Administration
Assistant Engineer/Projects Manager 0.25
Grants Administrator 1.00
Community Development Director 0.30 0.30 0.30
Economic Development Manager 0.30 0.30
Grant Manager 1.00 1.00 1.00
Grants Administrator in Training 1.00
Total Grants Administration 2.00 1.55 1.60 1.60
Streets
Public Works Director 0.20 0.15 0.15 0.15
Street Maintenance Supervisor 0.97 0.75 0.75 0.75
Street Maintenance I 2.00 2.25 3.75 3.75
Street Sweeper 1.00 1.00 1.00 1.00
246 DRAFT
FUND TYPE DEPARTMENT
AUTHORIZED
FY23-24
AUTHORIZED
FY24-25
AUTHORIZED
FY25-26
AUTHORIZED
FY26-27
CITY OF MCFARLAND
FULL-TIME EQUIVALENT POSITIONS
Assistant Public Works Director 0.20 0.15 0.15
Public Works Operations Manager 0.35
Assistant Engineer/Projects Manager 0.30 0.30
Administrative Assistant I 0.10 0.20 0.20 0.20
Total Streets 4.47 4.50 6.30 6.50
Facilities Maintenance
Public Works Operations Manager 0.25
Facilities Maintenance Specialist 1.00 1.00 2.00
Total Facilities Maintenance - 1.00 1.00 2.25
Total General Fund 50.28 49.50 53.90 57.35
Special Revenue Funds
Lighting Landscaping and Maintenance District
Assistant Public Works Director 0.05 0.05
Public Works Operations Manager 0.25
Public Works Director 0.05 0.05 0.05
Street Maintenance Supervisor 0.03 0.25 0.25 0.25
Street Maintenance I 2.75 1.25 1.25
Groundskeeper 2.00
Total Lighting Landscaping and Maintenance District 2.03 3.10 1.60 1.80 Total Special Revenue Funds 2.03 3.10 1.60 1.80
Enterprise Funds
Sewer
City Clerk 0.30 0.30 0.30 0.30
Staff Accountant 0.60 0.30 0.30 0.30
Code Enforcement Officer 0.14
Code Enforcement Officer - Part Time 0.14
Accounting Clerk I 0.66 0.33 0.66 0.66
Public Works Director 0.30 0.30 0.30 0.30
Accounting Clerk III 0.60 0.60 0.60 0.60
WWTPO III/Supervisor 1.00 1.00 1.00
Wastewater Treatment Plant Operator I 2.00 2.00 1.00
Wastewater Treatment Plant Operator I 2.00
Wastewater Treatment Plant Operator In Training 1.00 1.00 Utilities Operator In Training 1.50
Utilities Operator I 1.00
Utilities Operator II 0.50
Utilities Operator III 0.50
Utilities Manager 0.50
Accounting Clerk II 0.33 0.66 0.33
Finance Director 0.30
City Manager 0.20
City Manager/Finance Director 0.25 0.25 0.25
Human Resources Director 0.38 0.38 0.38 0.38
Accounting Supervisor 0.30 0.30 0.30 0.30
Finance Manager 0.30 0.30 0.30
Assistant Public Works Director 0.30 0.30 0.30
Assistant Engineer/Projects Manager 0.15 0.15
Administrative Assistant 0.30 0.30 0.30 0.30
Total Sewer 8.84 8.32 8.47 7.84
Refuse
Staff Accountant 0.20 0.10 0.10 0.10
247 DRAFT
FUND TYPE DEPARTMENT
AUTHORIZED
FY23-24
AUTHORIZED
FY24-25
AUTHORIZED
FY25-26
AUTHORIZED
FY26-27
CITY OF MCFARLAND
FULL-TIME EQUIVALENT POSITIONS
Accounting Clerk I 0.66 0.33 0.66 0.66
Public Works Director 0.20 0.15 0.15 0.15
Accounting Clerk III 0.60 0.20 0.20 0.20
Accounting Clerk II 0.33 0.66 0.33
Finance Director 0.30
City Manager 0.10
City Manager/Finance Director 0.25 0.25 0.25
Accounting Supervisor 0.30 0.30 0.10 0.10
Finance Manager 0.30 0.30 0.30
Assistant Public Works Director 0.20 0.15 0.15
Administrative Assistant 0.20 0.20 0.20 0.20
Total Refuse 3.09 2.64 2.44 1.96
Water
City Clerk 0.30 0.30 0.30 0.30
Executive Administrative Specialist
Staff Accountant 0.60 0.30 0.30 0.30
Water Operator In Training 3.00 2.00
Assistant City Manager
Code Enforcement Officer 0.14
Code Enforcement Officer - Part Time 0.14
Utility Technician
Accounting Clerk I 0.34 0.34 0.68 0.68
Public Works Director 0.30 0.30 0.30 0.30
Accounting Clerk III 0.60 0.60 0.60 0.60
Accounting Clerk II 0.34 0.68 0.34
Finance Director 0.30
City Manager 0.20
City Manager/Finance Director 0.25 0.25 0.25
Human Resources Director 0.38 0.38 0.38 0.38
Accounting Supervisor 0.30 0.30 0.30 0.30
Finance Manager 0.30 0.30 0.30
Utilities Operator In Training 1.50
Utilities Operator I 1.00
Utilities Operator II 0.50
Utilities Operator III 0.50
Utilities Manager 0.50
Assistant Public Works Director 0.30 0.30 0.30
Assistant Engineer/Projects Manager 0.15 0.15
Water Supervisor 1.00 1.00 1.00
Water Operator I 1.00
Water Operator II 1.00 2.00 3.00
Administrative Assistant 0.30 0.30 0.30 0.30
Accounting Clerk I 0.34
Total Water 9.87 9.35 9.50 7.86
Public Transportation
Transit Driver 1.00 2.00 2.00 2.00
Public Works Director 0.05 0.05 0.05
Public Works Operations Manager 0.15
Assistant Public Works Director 0.05 0.05
Total Public Transportation 1.00 2.10 2.10 2.20
Total Enterprise Funds 22.79 22.40 22.50 19.85
Grand Total All Funds 75.10 75.00 78.00 79.00
248 DRAFT
APPENDIX
FY 2025–26 FY 2026–27 Tradition | Unity | Exellence
Fiscal year 2026-2027 | Appendix
Adopted Annual Operating Budget
249 DRAFT
BUDGET CALENDAR
The following outlines key budget tasks, dates and responsibilities in developing the 2026-27 Budget.
When Who What
March 13 Finance Distributes Operating and CIP budget instructions and worksheets
March 16-20 Finance Brief departments on budget process/worksheet preparation April 03 Departments Submit New Regular Staff Requests
April 10 Finance Distributes regular staffing, insurance and G&A costs April 17 Departments Submit budget worksheets, strategic initiatives, accomplishments and objectives, division descriptions and CIP project requests
April 20 to
April 24
Finance Review department submittals: meet with departments as needed
Prepare revenue, expenditure and changes in fund
balance/working capital projections
April 27 to
May 01
Finance Brief City Manager on revenue, expenditure and changes in fund balance projections and results of department review May 04 Departments Present any “appeals” to City Manager May 05 to
May 14
Finance
City Manager
Prepare Preliminary Budget
Review and approve Preliminary Budget
May 15 City Manager Issue 2026-27 Preliminary Budget
May 27 Council Preliminary Budget: Overview, General and Special Funds May 27 Council Preliminary Budget: Enterprise and Internal Service Funds June 10 Council Budget adoption (Regular Meeting)
250 DRAFT
APPROPRIATIONS LIMIT
In 1979, California voters approved Proposition 4 (Article XIII-B of the California State Constitution).
Informally known as the “Gann Spending Initiative,” this provision limits the total amount of appropriations in any fiscal year from “proceeds of taxes.” Accordingly, it is essentially a limitation on revenues from taxes, rather than a direct limit on spending.
In 1980, the State Legislature added Section 9710 to the Government Code which requires that the Council of each establish, by resolution, an appropriations limit for the following year. The limit for any fiscal year is equal to the previous year’s limit, adjusted for population changes and the change in the U.S. Consumer Price Index (or California per capita personal income, if smaller). The necessary statistical information is provided by the California Department of Finance.
The original Article XIII-B (Proposition 4) and its implementing legislation were further modified by Proposition 111 (approved by the voters in June 1990). The changes were incorporated into the 1990-91 and 1991-92 Appropriations Limits. Beginning with the 1990-91 Appropriations Limit, a city may choose annual adjustment factors. The adjustment factors include the growth in the California per capita income or the growth in the non-residential assessed valuation due to construction within the city; and the population growth within the county or the city.
The following compares the difference between McFarland’s 2026-27 Appropriations Limit and the estimated proceeds of taxes in the adopted 2026-27 Annual Budget. As reflected below, the City remains well below its Appropriations Limit for 2026-27.
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ACCOUNTING: (a)-The special field concerned with the design and implementation of procedures for the accumulation and reporting of financial data. (b)- The process of identifying, measuring, and communicating financial information to permit informed judgments and decisions by users of the information.
ACCOUNTING PERIOD: Any period of time at the end of which an agency determines its financial position and results of operations.
ACCOUNTING PROCEDURES: All processes that identify, record, classify, and summarize financial information to produce reports and to provide internal controls.
ACCOUNTING SYSTEM: The total structure of records and procedures which identify, record, classify, and report information on the financial operations of an agency through its funds, balance account groups, and organizational components.
ACCOUNTS PAYABLE: A short-term liability account reflecting amounts due to others for goods and services prior to the end of the accounting period (includes amounts billed but not paid).
ACCOUNTS RECEIVABLE: An asset account reflecting amounts due from others for goods and services provided prior to the end of an accounting period (includes amounts advanced but not repaid).
ACCRUAL BASIS: The method of accounting which calls for recognizing revenue/gains and expenditures/losses in the accounting period in which the transactions occur regardless of the timing of the related cash flow. Contrast with Cash Basis.
ACCUMULATED DEPRECIATION: The amount of depreciation that has accumulated to date during the existing useful life of City assets.
ACTUAL FISCAL YEAR: Amounts represent actual expenditures and financing sources for two fiscal years prior to the Recommended Budget fiscal year.
AD VALOREM TAXES: Revenue from taxes paid on real property and personal property which is calculated based on the “value” of the property.
ADOPTED BUDGET: The official budget is a legal document that is approved by a legislative body at the start of each fiscal year.
ALLOCATION: Division or distribution of resources according to a predetermined plan.
APPORTIONMENT: Allocation of State or Federal aid, district taxes, or other moneys to cities or other governmental units.
APPROPRIATION: A legal authorization to make expenditures and incur obligations for specific purposes.
GLOSSARY
GLOSSARY FY 2025–26 FY 2026–27 Tradition | Unity | Exellence
GLOSSARY
Fiscal year 2026-2027 | Glossary
Adopted Annual Operating Budget
252 DRAFT
GLOSSARY
ASSESSMENT: The process of making the official valuation of property for purposes of taxation.
ASSETS: A probable future economic benefit obtained or controlled by an entity as a result of past transactions or events.
AUDIT: An examination of financial statements and related documents, records, and accounts for the purpose of determining the propriety of transactions, whether transactions are recorded properly and whether statements drawn from accounts reflect an accurate picture of financial operations and financial status. Audits may also include reviews of compliance with applicable laws and regulations, economy and efficiency of operations and effectiveness in achieving program results. The general focus of the annual audit conducted on the City is usually a financial statement examination and compliance review.
AGENCY FUND: Includes the Successor Agency and McFarland Improvement Authority, which are under the authority of the Council, but are separate legal entities.
BALANCE SHEET: A basic financial statement that shows assets, liabilities, and fund balance of an entity as of a specific date.
BASIS OF BUDGETING: Basis of budgeting refers to the method used for recognizing revenues and expenditures in the budget. For the City of McFarland, the basis of budgeting is the same basis used for accounting: modified accrual.
BOND: Most often, a written promise to pay a specified sum of money, called the face value, at a specified date or dates in the future, called the maturity date(s), together will periodic interest at a specified rate.
BUDGET: A financial plan consisting of an estimate of proposed expenditures, the proposed means of financing and corresponding purpose for a given time period.
BUDGETARY CONTROL: The management of business affairs in accordance with an approved plan of estimated income and expenditures.
BUDGET EXPLANATION: A general discussion of the recommended budget as presented in writing to the City Council. The budget explanation contains a description of the principal budget items and their financial status at the time of budget development.
BUDGET FINANCIAL SCHEDULES: Provides summary and detailed information on financing sources/uses.
BUDGETARY AMENDMENT/MODIFICATION: A change in resources needed to accomplish an existing service level. This is a necessary adjustment to the current year budget already approved by the City Council.
BUDGET UNIT: The classification of expenditures and revenue into appropriately identified accounting or cost centers deemed necessary or desirable for control of financial operations.
Such units are devised at the discretion of the City.
GLOSSARY FY 2025–26 FY 2026–27 Tradition | Unity | Exellence Fiscal year 2026-2027 | Glossary
Adopted Annual Operating Budget
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GLOSSARY
BUDGETED POSITION: A unit of measure used to standardize positions with different bases (e.g., hours, months). All items are converted to full-time equivalent positions, which are represented as budgeted positions in departmental operations. A full time equivalent represents one employee working full-time for one year.
CANCEL (OR DECREASE) RESERVES: An accounting transaction to release obligated fund balances to finance appropriations.
CAPITAL IMPROVEMENT: A permanent addition to the City assets, including purchase of land, the design and construction of buildings and facilities or major renovations of the same.
CAPITAL IMPROVEMENT PLAN (CIP): A financial plan of proposed capital improvement projects with single and multiple-year capital expenditures. Th CIP plans for five years and is updated annually.
CAPITAL OUTLAY: The acquisition of fixed assets or additions to fixed assets, including land or existing buildings, improvements of grounds, construction of buildings, additions to buildings, remodeling of buildings, or equipment.
CASH: An asset account reflecting currency, checks, money orders, bank deposits, and banker’s drafts either on hand or on deposit with an official or agent designated as custodian of cash.
Any restrictions or limitations as to the use of cash must be indicated.
CASH BASIS: Method of accounting in which income and expenditures are recorded only when cash is actually received or disbursed (contrast with accrual basis).
CHART OF ACCOUNTS: A systematic list of accounts applicable to a specific entity.
CHANGE FROM BUDGET: The resulting variance when the recommended budget is compared to the adopted budget of the preceding year.
CONTRACTED SERVICES: Services rendered by personnel who are not on the payroll of the City, including all related expense covered by contract.
COST ALLOCATION: Overhead accounting provides for cost allocation of administrative and support service costs to service providing organizations. Allocation is based on different methods in unison or in combination, including expenditure budget amount, FTE employees and facility square footage. A weighting of overhead charges is further broken out for operational costs verses CIP. This service enables the City to determine the full cost of program budgeting and to recapture General Fund costs expended in contracting with outside agencies and in serving other funds of the City.
COST OF LIVING ADJUSTMENT (COLA): The COLA is commonly used to refer to general salary increases granted to employees or increases in benefit payments for recipients of public assistance to keep pace with inflation in the cost of goods and services as measured by the Consumer Price Index (CPI).
GLOSSARY FY 2025–26 FY 2026–27 Tradition | Unity | Exellence Fiscal year 2026-2027 | Glossary
Adopted Annual Operating Budget
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GLOSSARY
CURRENT LIABILITIES: Amounts due and payable for goods and services received prior to the end of the fiscal year. Current liabilities are paid within a relatively short period of time, usually within a year.
DEBT SERVICE FUND: A fund used to account for the accumulation of resources to make payments of principal and interest on general obligation bonds and other long-term debt.
DEBT SERVICE REQUIREMENTS: The amount of money required to pay interest on outstanding debt and required contributions to accumulate monies for future retirement of term bonds.
DEFICIT: (1)-Excess of liabilities over assets. (2)- The excess of expenditures or expenses over revenues during an accounting period.
DEPARTMENTAL PROGRAM SUMMARY: Provides information such as the legal authority for the program, whether the program is mandated or discretionary, the description of the program and summary budget information reflecting the base budget.
DEPRECIATION: The decrease in value of physical assets due to use and the passage of time.
ENTERPRISE FUND: A fund used to account for those operations that are financed and run like commercial entities, where the intent is to recover the cost of providing ongoing services, primarily by user charges. An example is the Wastewater Enterprise Fund, supported financially by monthly rates and charges paid by businesses and residents.
EDUCATIONAL REVENUE AUGMENTATION FUND (ERAF): Implemented in 1992- 1993, ERAF legislation allows a portion of local property tax going to counties, cities and other local agencies to be redirected to educational agencies within that county.
ESTIMATED FISCAL YEAR: Reflects estimated expenditures and financing sources for the entire current fiscal year.
EXPENDITURE: The spending or disbursement of financial resources.
FEES: Amounts collected from or paid to individuals or groups for services or use of facilities.
FULL-TIME EQUIVALENT (FTE): The number of employees working full time. In other words, one FTE is equivalent to one employee working full time.
FINANCING SOURCES: Reflects the total resources utilized to finance expenditure needs.
FINANCING USES: Total needs requiring financing for the fiscal year, consisting of expenditure appropriations and increases to reserves.
FISCAL YEAR: A yearly accounting period, beginning on July 1 and lasting through June 30 of the next year, to which the annual operating budget applies. Fiscal years are designated by either the calendar year in which they begin and end or only in which they end. Abbreviation: FY FIXED ASSETS: Fixed assets are assets of a permanent character that have continuing value such as land, buildings, machinery, furniture, and equipment.
FY 2025–26 FY 2026–27 Tradition | Unity | Exellence GLOSSARY Fiscal year 2026-2027 | Glossary
Adopted Annual Operating Budget
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GLOSSARY
FIXED COST: Fixed costs are those costs that remain relatively constant regardless of enrollment or volume of business. Examples include interest, insurance, and contributions to retirement systems.
FUNCTION: A group of related activities aimed at accomplishing a major service or regulatory program.
FUND: A separate fiscal and accounting entity with a self-balancing set of accounts recording financing sources, financing uses, assets and liabilities.
FUND BALANCE: The amount remaining at fiscal year-end representing the difference between current assets and current liabilities. In enterprise funds, this is also referred to as Net Position.
FUND BALANCE AVAILABLE: That portion of the fund balance not obligated and therefore available for financing the budgetary requirements of the Proposed Budget.
FUND SOURCES: Identifies fund(s) that will provide money for project expenditures.
FUND NUMBER: A Fund Number is a number with two digits which uniquely identifies the fund in the City’s financial system. As an example, the General Fund is 01, Special Revenue Fund 10 and Enterprise Fund is 30.
GENERAL FUND: The fund used to account for all citywide operations except those required to be accounted for in another fund.
GENERAL LEDGER: A book, software file, or other device in which accounts are kept to a degree of detail necessary to summarize the financial transactions of the City of McFarland system.
General ledger accounts may be kept for any group of items of receipts or expenditures.
GENERAL PLAN: The General Plan is a long range planning document that provides the City a framework for action and the direction in which to focus that action. General Plan Elements are areas in which the City has elected to administer and manage the delivery of services to its community.
GENERAL ACCEPTED ACCOUNTING PRINCIPLES (GAAP): GAAP is a set of uniform minimum standards and guidelines for financial accounting and reporting.
GOVERNMENTAL ACCOUNTING STANDARD BOARD (GASB): GASB is the authoritative accounting and financial reporting standard-setting body for governmental entities GRANT: A contribution by a government or other organization to support a particular function.
INTERFUND ACCOUNTS: Accounts in which transactions between funds are reflected.
INTERFUND TRANSFERS: Money that is taken from one fund and added to another fund without an expectation of repayment.
INTRABUDGET TRANSFERS: Amounts transferred from one appropriation account to another within the same fund.
FY 2025–26 FY 2026–27 Tradition | Unity | Exellence GLOSSARY Fiscal year 2026-2027 | Glossary
Adopted Annual Operating Budget
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GLOSSARY
LAFCO: Local Agency Formation Commission.
MODIFIED ACCRUAL BASIS OF ACCOUNTING: The City's basis of accounting. Revenues are recognized when they become both measurable and available to finance expenditures.
Expenditures are generally recognized when incurred, except for self-insurance, litigation, and employee benefits, which are accounted for on a cash basis.
NET FUND OBLIGATION: The amount of the operation financed by general purpose revenues, such as property taxes, after deducting revenues generated by the operation and transfers from other funds attributable to the operation in question
OBJECT CODE: A sequence of numbers and/or letters assigned to ledger accounts for ease of reference.
OBJECTIVE: Describes in specific and measurable terms the results which a program is expected to achieve.
OPERATING BUDGET: A financial plan for the provision of direct services and support functions.
OPERATING TRANSFERS: Council-authorized transfers from a fund receiving revenue to the fund through which the resources are to be expended.
OTHER CHARGES: An object of expense that reflects costs not directly associated with the daily expenses of running an operation. Includes payments for interest and principal charges, capital lease payments, payments to other governmental agencies, and judgments and/or settlements.
PERFORMANCE INDICATOR: A performance indicator is a measurement designed by a reasoning process to determine whether or not a service objective has been met. It measures the effectiveness of achieving the objective or how well the objective has been accomplished.
PETTY CASH: A sum of money set aside for the purpose of immediate payments of small amounts for which the issuance of a formal voucher and check would be too expensive and time- consuming.
PHASE OF PROJECT: Projects progress in phases from initial planning to ultimate completion.
Possible phases are: planning, design, construction, implementation and completion. Some projects are of an ongoing nature and do not fit into a phrase.
POLICY: A direction that must be followed to advance toward a goal. The direction can be a course of action or a guiding principle.
PROPOSED BUDGET: The recommendations of the City Manager for how the resources of the City should be prioritized and spent in the upcoming fiscal year. Upon submittal of the Proposed Budget by the City Manager to the City Council, public hearings are held before the City Council approves the final budget, not later than June 30.
FY 2025–26 FY 2026–27 Tradition | Unity | Exellence GLOSSARY Fiscal year 2026-2027 | Glossary
Adopted Annual Operating Budget
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GLOSSARY
SUCCESSOR AGENCY: This fund is used to account for the activities of the former Redevelopment Agency of the City of McFarland, which was created by the City Council to prepare and carry out redevelopment plans for designated areas of the City.
REFUSE COLLECTION: Used to account for revenues and expenses related to refuse collection and disposal services.
RESERVES: Portions of fund balance set aside due to legal or contractual restrictions and not available for appropriation. The City has traditionally reserved funds for debt service and rate stabilization.
RESOLUTION: A special order of the City Council which requires less legal formality than an ordinance in terms of public notice and the number of public readings prior to approval.
REVENUE: Source of income to an operation other than debt issue proceeds, transfers from another fund, or use of reserves.
SALARIES AND EMPLOYEE BENEFITS: An object of expense reflecting the City’s costs for employee compensation. Includes salaries and wages, insurance (health, dental, life, unemployment and workers' compensation), retirement, overtime, and flexible benefit plans.
SERVICES AND SUPPLIES: An object of expense reflecting the purchase of goods and services within the year.
SPECIAL FUNDS: Used to account for proceeds of specific legally restricted revenue for and generated from activities.
SPENDING LIMITATIONS (GANN LIMIT): Article XIIIB of the California Constitution establishes a spending limitation on government agencies within California. The spending limit is a mandated calculation of how much the City is allowed to expend in one fiscal year.
Annually, local governments may increase the appropriation limit by a factor comprised of the change in population combined with the California per capita income.
USER FEES: The payment of a fee for direct receipt of a public service by benefiting from the service.
WASTEWATER FUND: This fund is used to account for all the revenues and expenses related to the city-operated sewer collection.
YEAR-END: This term means as of June 30th (the end of the fiscal year).
FY 2025–26 GLOSSARY
Fiscal year 2026-2027 | Glossary
Adopted Annual Operating Budget
FY 2026–27 Tradition | Unity | Exellence GLOSSARY
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RESOLUTION NO. 2026-
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MCFARLAND APPROVING THE CITY’S ANNUAL OPERATING BUDGET FOR THE FISCAL YEAR 2026-27 AND 2026-31 CAPITAL IMPROVEMENT PROGRAM
WHEREAS, the City Manager has submitted the 2026-27 Preliminary Budget and 2026-31 Capital Improvement Program (CIP) to the City Council for its review and consideration in accordance with the strategic goals and policies established by the City Council, and in accordance with Section 2.16.120 of the Municipal Code; and
WHEREAS, the 2026-27 Budget is based upon extensive City Council review and discussion after two budget workshops and hearings; and
WHEREAS, the City of McFarland has complied with all provisions of Article XIIIB, as amended, in determining the appropriations limit for the Fiscal Year 2026-27.
NOW THEREFORE BE IT RESOLVED, by the City Council of the City of McFarland that it hereby finds and determines as follows:
1) The 2026-27 Operating Budget and 2026-31 Capital Improvement Program are hereby adopted as presented in the Preliminary Budget and CIP, with modifications approved by the City Council on June 10, 2026.
PASSED AND ADOPTED at a special meeting of the City Council of the City of McFarland on the 10th day of June 2026 by the following vote:
AYES: ____________________
NOES:
ABSTAIN:
ABSENT: _______
ATTEST:
Erika De La Cruz, City Clerk
CITY OF MCFARLAND:
259 DRAFT
Saul Ayon, Mayor
I, _________________________, City Clerk of the City of McFarland, California, DO HEREBY CERTIFY that the foregoing resolution is a true and accurate copy of the Resolution passed and adopted by the City Council of the City of McFarland on the date and by the vote indicated herein.
Erika De La Cruz, City Clerk
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RESOLUTION NO. 2026-
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MCFARLAND
APPROVING AND ADOPTING THE ANNUAL APPROPRIATIONS LMIT FOR THE FISCAL YEAR 2026-27
WHEREAS, the voters of California on November 6, 1979, added Article XIIIB to the State Constitution placing various limitations on the appropriations of the state and local governments; and WHEREAS, Article XIIIB provides that the appropriations limit for Fiscal Year 2026-27 is to be calculated by adjusting the base year appropriations of Fiscal Year 1978-1979 for changes in the per capita cost-of-living and population; and
WHEREAS, the City of McFarland has complied with all provisions of Article XIIIB, as amended, in determining the appropriations limit for the Fiscal Year 2026-27; and WHEREAS, pursuant to California Government Code Section 7910, the documentation provided by the Finance Director upon which the determination and establishment of this resolution is based and is on file with and available for public inspection in the office of the City Clerk for fifteen (15) days prior to the date of adoption of this resolution.
NOW THEREFORE BE IT RESOLVED, by the City Council of the City of McFarland that the Appropriations Limit for Fiscal Year 2026-27 is $23,509,765.
PASSED AND ADOPTED at a regular meeting of the City Council of the City of McFarland on the 10th day of June 2026 by the following vote:
AYES: ____________________
NOES:
ABSTAIN:
ABSENT: _______
ATTEST:
Erika De La Cruz, City Clerk
CITY OF MCFARLAND:
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Saul Ayon, Mayor
I, _________________________, City Clerk of the City of McFarland, California, DO HEREBY CERTIFY that the foregoing resolution is a true and accurate copy of the Resolution passed and adopted by the City Council of the City of McFarland on the date and by the vote indicated herein.
Erika De La Cruz, City Clerk
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RESOLUTION NO. 2026-76
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MCFARLAND APPROVING THE CITY’S ANNUAL OPERATING BUDGET FOR THE FISCAL YEAR 2026-27 AND 2026- 31 CAPITAL IMPROVEMENT PROGRAM
WHEREAS, the City Manager has submitted the 2026-27 Preliminary Budget and 2026-31 Capital Improvement Program (CIP) to the City Council for its review and consideration in accordance with the strategic goals and policies established by the City Council, and in accordance with Section
2.16.120 of the Municipal Code; and
WHEREAS, the 2026-27 Budget is based upon extensive City Council review and discussion after two budget workshops and hearings; and
WHEREAS, the City of McFarland has complied with all provisions of Article XIIIB, as amended, in determining the appropriations limit for the Fiscal Year 2026-27.
NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of McFarland that it hereby finds and determines as follows:
1. The 2026-27 Operating Budget and 2026-31 Capital Improvement Program are hereby adopted as presented in the Preliminary Budget and CIP, with modifications approved by the City Council on June 10, 2026.
PASSED AND ADOPTED at a regular meeting of the City Council of the City of McFarland on June 10, 2026 by the following vote:
Aye Nae Abstain Absent
Saul Ayon
Ricardo Cano
Anita Gonzalez
María T. Pérez
Martin Gutierrez
CITY OF MCFARLAND
____________________________
Saul Ayon, Mayor
ATTEST:
_____________________________
Erika De La Cruz, City Clerk
I, _________________________, City Clerk of the City of McFarland, California, DO HEREBY CERTIFY that the foregoing resolution is a true and accurate copy of the Resolution passed and adopted by the City Council of the City of McFarland on the date and by the vote indicated herein.
APPROVED AS TO FORM:
_____________________________
Nathan Hodges, City Attorney
RESOLUTION NO. 2026-77
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MCFARLAND APPROVING AND ADOPTING THE ANNUAL APPROPRIATIONS LMIT FOR THE FISCAL YEAR 2026- 27 WHEREAS, the voters of California on November 6, 1979, added Article XIIIB to the State Constitution placing various limitations on the appropriations of the state and local governments; and WHEREAS, Article XIIIB provides that the appropriations limit for Fiscal Year 2026-27 is to be calculated by adjusting the base year appropriations of Fiscal Year 1978-1979 for changes in the per capita cost-of-living and population; and
WHEREAS, the City of McFarland has complied with all provisions of Article XIIIB, as amended, in determining the appropriations limit for the Fiscal Year 2026-27; and WHEREAS, pursuant to California Government Code Section 7910, the documentation provided by the Finance Director upon which the determination and establishment of this resolution is based and is on file with and available for public inspection in the office of the City Clerk for fifteen (15) days prior to the date of adoption of this resolution.
NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of McFarland that it hereby finds and determines as follows:
1. The Appropriations Limit for Fiscal Year 2026-27 is $23,509,765.
PASSED AND ADOPTED at a regular meeting of the City Council of the City of McFarland on June 10, 2026 by the following vote:
Aye Nae Abstain Absent
Saul Ayon
Ricardo Cano
Anita Gonzalez
María T. Pérez
Martin Gutierrez
CITY OF MCFARLAND
____________________________
Saul Ayon, Mayor
ATTEST:
_____________________________
Erika De La Cruz, City Clerk
I, _________________________, City Clerk of the City of McFarland, California, DO HEREBY CERTIFY that the foregoing resolution is a true and accurate copy of the Resolution passed and adopted by the City Council of the City of McFarland on the date and by the vote indicated herein.
APPROVED AS TO FORM:
_____________________________
Nathan Hodges, City Attorney