Agenda packet, special meeting — Shafter City Council, June 7, 2022

336 Pacific A cA93263
Meeting Held In-Person and YiaZoom and Livstream on YouTube.

AGENDA

SPECIAL MEETING

SHAFTER CITY COUNCIL
TUESDAY, JUNE 7,2022
NOTICE TO THE PUBLIC:

Any documents produced by the City and distributed to o møjority of the City Council regarding any item on this agenda will be made available in the City Clerk's Office during normal business hours at City Hall located at 336 Pacific Avenue, Shafter CA. In addition, such documents will be posted on the City's website at www.shafter.com.

TELECONFERENCE NOTICE
As emergency conditions persist in the City, specifically, a state of emergency remains in effect related to COVID-l9, community transmission of COVID-l9 in Kern County has rapidly increased from Low to High due to the highly contagious variants of COVID-l9, which has emerged, Kern County offrcials are imposing and recommending measures to promote social distancing, requires masking by all, regardless of vaccination status, in an effort to slow the continuously high trends in and level of transmission of COVID-l9 throughout the State and Kern County. The City Council determine that the presence of COVID-I9 and the increase of cases due to the COVID variants will continue to cause conditions of peril to the safety of persons within the City that are likely to be beyond the control of services, personnel, equipment, and facilities of the City, and has affirmed a local emergency exists and re-ratified the proclamation of state of emergency by the Governor of the State of California. In compliance with AB 361, Brown Act public meetings will be conducted utilizing Zoom Video Communications.

Remote public participation is allowed in the followins ways, please see attached supplement for instructions.

CALL TO ORDER: 4:00 p.m.

ROLL CALL Mayor Prout
Mayor Pro Tem Givens
Council Member Alvarado
Council Member Espinoza
Council Member Lopez
APPROVAL OF AGENDA:

Shafter City Council Agenda
June 7,2022
Page2
PUBLIC COMMENT:

This portion of the meeting is reservedfor persons wanting to address the Council only on matters listed on this agenda. Speakers are limited to five minutes unless additional time is needed þr translation. Please state your name and address for the record before making your presentation.

MANAGEMENT REPORT:

FISCAL YEAR 2022-2023 BUDGET WORKSHOP #5: Discussion and direction of proposed Operating & CIP Budget Fiscal Year 2022-2023. (City Manager Gonzalez) i. Presentation of Proposed Annual FY 2022-2023 Operating Budget & Capital Improvement Plan
ii. Departmental Requests of Additional Budget Funding Requests ADJOURNMENT:

Should anyone challenge any proposed action which is the subject of a public hearing listed on this agenda, that person may be limited to raising those issues addressed at the public hearing described in this notice, or in written corespondence delivered to the City Council at or prior to this public hearing. Pursuant to the Americans with Disabilities Act, if you need special assistance to participate in a City Council Meeting, please contact the City Clerk at (661) 7 46-5000 prior to the meeting or time when special services are needed to allow City staff in making reasonable amangements to provide you with access to the meeting. Any public record, relating to an open session agenda item, that is distributed within 24 hours prior to the meeting is available for public inspection in the City Clerk's Office at Shafter City Hall, 336 Pacific Ave., Shafter, CA 93263.

This is to certifu that this Agenda notice was posted atCity Hall and the Police Dept. by 4:00 p.m., June 3, 2022. Yazmina Pallares, S/5, Citv Clerk
Shafter City Council Agenda
June 7,2022

Page 3 ends

1 AGENDA SUPPLEMENT

SPECIAL MEETING

SHAFTER CITY COUNCIL
TUESDAY, JUNE 7,2022
THE JUNE 7 ,2022 MEETING WILL BE CONDUCTED IN COMPLIANCE WITH AB 361
In order to minimize the spread of the COVID 19 virus, please do the following:

You are strongly encouraged to observe the City Council meetings live via YouTube http s ://www. youtube. com/user/Cit]¡ofShafter/
If you wish to make a comment on a specific agenda item or public comment, please submit your comment via email by 12:00 P.M. on Tuesday, June 7, 2022 to the City Clerk at [email protected]
If you wish to make a written comment to the City Clerk, 336 Pacific Avenue, Shafter, CA 93263.

If you wish to make a comment during the live meeting, callers must first register with the City Clerk at 661-746-5012 before the meeting begins to receive instructions and the callin number and code. Please call by 12:00pm on the day of the Council meeting to allow ample time for sign up. You will need to provide your name, phone number and the item number you wish to address.

All public comments are provided to the City Council and applicable Staff, for review and consideration by the Board prior to taking action on any matters listed on the agenda and are incorporated into the official record of the Council meeting. 2 J
4 5
The City of Shafter thanks you in advance for taking all precautions to prevent spreading the COVID 19 virus.

I I Í I . l) I
L I I I . () I
S}IAFTE
Shafter City Council Agenda
June 7,2022

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336 Pacific Avenue, Shafter, CA93263
Meeting Held In-Person and YiaZoom and Livstream on YouTube.

NOTICE OF

SPECIAL MEETING OF THE SHAFTER CITY COUNCIL
NOTICE IS HEREBY GIVEN that a special meeting of the City Council of the City of Shafter will be held on Tuesday, Jtne 7, 2022. The meeting will convene at 4:00 p.m., in the Council Chamber at Shafter City Hall, 336 Pacific Avenue, Shafter, California, and via teleconference and Livstream on YouTube. Said special meeting shall be for the following purpose:

MANAGEMENT REPORT:

FISCAL YEAR 2022-2023 BUDGET WORKSHOP #5: Review and discussion of city-wide expenditures for proposed Operating Budget Fiscal Year 2022-23. (City Manager Gonzalez)

1. Presentation of Proposed Annual FY 2022-2023 Operating Budget &. Capitallmprovement Plan

2. Consideration of Departmental Requests of Additional Budget Funding Requests Y azmina Pallares, City Clerk
Affrdavit of Posting Special Meeting Notice
This is to certiSr that this Special Meeting Notice was posted at City Hall and the Police Department by 4:00 p.m., June 3,2022. Further information regarding this Agenda Notice is available at City Hall, 336 Pacific Ave., Shafter, CA.

Yszmina Pallares, S/5, Citv Clerk Dated: June3,2022
A
l'crrv or'l
City of Shafter
StsIAFTER COUNCIL AGENDA REPORT
Meeting Date: June 7,2022
FROM: Gabriel A. Gonzalez, City Manager
Prepared By: Rogelio Sanchez, Administrative Services Director SUBJECT: FISCAL YEAR 2022-2023 PROPOSED OPERATING AND CAPITAL

IMPROVEMENT PROGRAM (CIP) BUDGET

RECOMMENDATION
Council:

1. Discussion and direction of proposed Operating & CIP budget fiscal year2022- 2023; and,

2. Consideration of departmental additional requests.

EXECUTIVE SUMMARY
The proposed budget book is subject to council review and feedback. Staff is pleased to present to council a balanced Operating Budget Fiscal Year (FY) 2022-2023. To date, we have conducted four (4) budget workshops commencing April 2022.

The foll have ousl been discussed
The current workshop will provide the council members an opportunity to review the proposed budget and provide feedback. The department requests were presented to council on May 24,2022. Therefore, staff is seeking council direction and approval on items that the council deems necessary for next year's budget.

Police:

The police department is requesting $580,000 of additional funding for next fiscal year. The main request is a for a new police officer for an ongoing annual cost of $125,000. If approved PD will deploy a police offrcer to conduct dedicated patrol at Gossamer Grove. Along with filling the new position, PD will need an additional patrol vehicle at a cost of $65,000. As part of fleet replacement cycle, the department is also requesting the purchase of two patrol vehicles at a cost of $130,000.

MANAGEMENT REPORT
Budset
Workshop # Date Workshop Overview
1 April 04.2022 Revenue Proiections
2 April 27.2022 Labor Cost and M&O Summary
Capital Requests: Fleet, Equipment, & CIP a
J iMay 17 ,2022
4 iMay 24,2022 Department Requests
Fiscal Year 2022-2023 Proposed Operating and Capital Improvement Program (CIP) Budget Overtime costs is expected but diffrcult to anticipate considering the nature of police work normal business practice for Police team which necessitates a request of $150,000. The replacement of audio recorder at the Dispatch Center is recommended in the amount of $50,000. We are also recommending the replacement of 12 mobile data computers for $60,000.

Animal Control:

The City Manager recommends postponement of the previously request of $100,000 and instead conduct a capital improvement assessment of the animal control facility to identifu and prioritize current and future improvements. No budget impact currently until specific items are identified.

Librarv:

The management team previously requested $100,000 relocate the Education Partnership offtce from City Hall to the Shafter Learning Center. This change would allow library managers to be next to the library operations and to engage more with the public and part-time employees. The City Manager is recommending that managers get detailed estimates and bring back to council during the mid-year budget process.

Public'Works:

The Public Works department is requesting to hire a streets foreman for an annual ongoing cost of $100,000. The City Manager is recommending holding on this request until the mid-year process.

This will allow public works team to re-assess the field operation organizational staffrng structure.

Except for the replacements, the previously requested utility trucks are now being removed as part of a conservative approach. The water truck is contingent on finding a used truck under $100k.

Should the public works be unable to find the used truck, then a forklift would be purchased instead.

Planning:

Planning department is requesting $125,000 for housing element update required by State Law.

Information Technology:

The Information Technology department is not requesting capital items, but it is requesting a $47,000 increase to outsource cyber security solution.
a
Fiscal Year 2022-2023 Proposed Operating and Capital Improvement Program (CIP) Budget Citywide list of FY 2022-2023 fleet and equipment requests:

The following table has a list of requested fleets broken by fund and we identiS which are new requests.

Request
Fleet Division Amount Note
PD Vehicle for Gossamer Grove
a/+fen+t¡+i+V+ru*
¡l++e+ì++il++y+ru*
Sub-Total General Fund New Fleet Requests s
Police
S+reets
Pub+ic-+å€i++ti€€
65, 000
130,000
65,000
65,000
100,000
50,000
s6sk
s6sk
s6sk
s
g
61000
2 Patrol Vehicles - Cycle Program
t/2fon Truck with 3/4 Ton Truck
t/21on Truck with 3/4Ton Truck
Bucket Truck
Water Truck
Pol i ce
Public Facilities
Streets
Streets 75%,Public Facilities 25%
Streets
Sub-Total General Fund Fleet Replacements s 410,æ0
W tl¡a+e+¡{{as+e+va+s 0
REPLACE Water Truck Water, Wastewater 50,000
REPLACE I/2Ton Truck with 3/4 Truck Water 65,000
Sub-Total Water& Sewer S lls,ooo
Total Fleet Requests s 590.m0
-3-
Fiscal Year 2022-2023 Proposed Operating and Capital Improvement Program (CIP) Budget The following table has a list of requested equipment broken by fund and we identiff which are new requests.

Request
Equipment Division Amount Note
Bebeat 6rinder
Paint Machine
Stre€+s
Streets
S zs,ooo
s12sk
S20k Woter truck contingent
s12sk
s3ok
5so*
580k Woter truck cont¡ngent
Note
g
25,000
Sub-Total General Fund New Equipment Requests
MDC replacement and expansion Police
Eventide Audio Recorder Police
Forklift Streets
Stre€+s
60,000
50,000
g
Sub-Total General Fund Equipment Replacements S 11o,ooo Sq*¡Bmen++rai+e+
9E:!Fl€il-P€rks+4€w€18
Publie Faeilities
Pr¡btieFaei{i+ies
0 0
Forklift Water, Wastewater, Vehicle Mainter
Juniper City Hall EX4200Switch lnformation Technology
Tel-Tec Al arm/Access I nstal ls/Consol i I nformation Tech nol ogy PD Data Center PSU 1 lnformation Technolosv
2&000
L2,O@
11,000
Sub-Total Public Works Equipment Replacements 5 5L000
Total Equipment Requests s 186,000
The following table has a list of requested General Fund CIP projects.

Proiect GeneralFund Grant Total
Temperary leliee Trailer/Substatien at Gessamer €reve (ARtA) Releeating t€ Direeter & Menager effiee te the tearning €enter New doors at Veterans Hall and City Hall to comply with ADA Se-oM
SeeM
So.rv
so-oM
SoJM
SsoM
so.oM
So€tr4
$eJA4
$ogu sroor
s0.]M
SeoM s71k
Total General Fund Multi-Year CIP Proiects so.rrvr s0.3M so.¿nn Percent 2s.0% 75.0%
-4-
Fiscal Year 2022-2023 Proposed Operating and Capital Improvement Program (CIP) Budget Analysis for additional requests:

Most of the proposed projects will be funded by grants or were previously approved by Council.

The net impact to the General Fund related to new items amounts to $590,000 which is $125,000 for ongoing police officer and $150,000 for police overtime. The remainder relates to $190,000 capital requests and $125,000 for housing element update. Fleet and equipment replacement accounts for $686,000. The net impact to general fund is $1.29M once we combine replacements and new requests which is below the expected surplus of $ 1 .90M.

New 22123
One-Time Requests Replacement Request Total
clP
Fleet
Equipment
Planning M&O - Housing Element
GF lmpact from Capital Requests
Ongoing Costs
@
Police officer
Police overtime
so.sglvl so.33M s1.02M
New 22123
Replacement Request Total
so.oovr
so.s¡vr
So.rov
So.oovr
$o.rov so.rov
s0.07M so.0ov
so.ogN4 so.rgvr
s0.13M sO.rgMl
So.ooM
So.oovt
so.oorv
So.ooM So,ooN4
so.rsrvr So.rgvr
so.rsvl so.1sM
GF lmpact from Ongoing Costs $o.oorvr so.zen¡ so.zswr

FISCAL IMPACT
The proposed budget is a balanced budget. Similar to prior years, we estimate that the general fund will have a surplus for f,rscal year 2022-2023 which will contribute to continued growth on the fund balance.

ATTACHMENT
l. Proposed Budget Book
-5-

CITY OF SHAFTER
2 0 2 2 - 2 0 2 3
W W W . S H A F T E R . C O M

A N N U A L O P E R A T I N G B U D G E T &

C A P I T A L I M P R O V E M E N T P L A N

PROPOSED
This page is intentionally left blank.
2022/23 SHAFTER OPERATING BUDGET 3

Mayor & Council
(Elected Officials)

Cathy L. Prout,
Mayor
 First Elected December 1982
 Re-Elected December 1986, 1990, 1994, 1998,
2002, 2006, 2010, 2014, 2018
 Term Expires December 2022
 Appointed Mayor December 2020 (2-year
term)
Chad Givens,
Mayor Pro Tem
Gilbert T. Alvarado,
Councilmember
Pete Espinoza,
Councilmember
Cesar Lopez,
Councilmember
 First Elected December 2016
 Term Expires December 2024
 Re-Elected December 2020
 Appointed Mayor Pro Tem December 2020 (2-
year term)
 First Elected December 2008
 Re-Elected December 2012, 2016, 2020
 Term Expires December 2024
 First Elected December 2020
 Term Expires December 2024
 First Elected December 2018
 Term Expires December 2022
4 SHAFTER OPERATING BUDGET 2022/23
City Staff
Gabriel A. Gonzalez City Manager
Marco Martinez City Attorney (Contract)
Yazmina Pallares City Clerk
Rachel Zermeno Community Engagement Manager
Bob Meadows Business Development Director
Michael James Public Works Director
Steve Esselman Planning Director
Dennis Fidler Building Official
David Franz Education Partnership Director
Kevin Zimmermann Police Chief
Roger Sanchez CFO/Administrative Services Director
2022/23 SHAFTER OPERATING BUDGET 5

TABLE OF CONTENTS
LETTER FROM THE CITY MANAGER 8
ABOUT SHAFTER 19
community profile 21
BUDGET OVERVIEW 25
Key Budget Assumptions & Changes 27
How to read the budget 30
CITYWIDE SUMMARIES 33
CITYWIDE REVENUES BUDGET CHANGES SUMMARY 34
citywide revenues budget changes by fund 35
CITYWIDE EXPENSES BUDGET CHANGES SUMMARY 36
citywide expenses budget changes by fund 37
CITYWIDE FUND SUMMARY 38
CITYWIDE PROJECTED REVENUES 39
CITYWIDE PROJECTED REVENUES CHART 40
CITYWIDE PROPOSED EXPENSES 41
CITYWIDE PROPOSED EXPENSES CHART 42
GENERAL FUND SUMMARIES 43
GENERAL FUND REVENUES VS EXPENDITURES 44
GENERAL FUND REVENUES 45
GENERAL FUND EXPENDITURES CHART 46
GENERAL FUND BY ACCOUNT CATEGORY SUMMARY 47
GENERAL FUND EXPENDITURES BUDGET CHANGES 48
GENERAL FUND ACCOUNT DETAILS 53
GENERAL FUND DEPARTMENTS 57
CITY COUNCIL 59
CITY MANAGER 62
CITY ATTORNEY 63
EDUCATION PARTNERSHIP 65
CITY CLERK 68
ECONOMIC DEVELOPMENT 70
HUMAN RESOURCES 73
CITY ATTORNEY 75
PLANNING 79
6 SHAFTER OPERATING BUDGET 2022/23
POLICE 82
ANIMAL CONTROL 85
ENGINEERING 91
STREETS 93
PUBLIC FACILITIES 95
BUILDING 98
CODE COMPLIENCE 101
OTHER GENERAL FUND 103
ENTERPRISE FUNDS 105
ENTERPRISE FUNDS EXPENSE BUDGET CHANGES SUMMARY 106
ENTERPRISE FUNDS SUMMARY CHART 108
WATER SUMMARY 109
WASTEWATER SUMMARY 110
REFUSE SUMMARY 111
RAIL SUMMARY 112
DIAL-A-RIDE SUMMARY 113
FIBER SUMMARY 114
WATER 115
WASTEWATER 117
REFUSE 119
RAIL OPERATIONS 121
DIAL-A-RIDE 122
FIBER 123
SPECIAL REVENUE FUNDS 125
SPECIAL REVENUE FUNDS EXPENSE BUDGET CHANGES 126
FEDERAL GRANTS 128
TRANSPORTATION 129
GAS TAX 130
TRAFFIC SAFETY 131
SUPPLEMENTAL LAW ENFORECMENT SERVICES 132
SPECIAL PD SERVICES 133
ASSET FORFEITURE 134
LIGHTING, LANDSCAPE AND MAINTENANCE DISTRICT 135
LOW-MOD INCOME HOUSING 136
CDBG 137
ROAD MAINTENANCE & REHAB 138
INTERNAL SERVICE FUNDS 139
INTERNAL SERVICE FUNDS EXPENSE BUDGET CHANGE 141
2022/23 SHAFTER OPERATING BUDGET 7
INTERNAL SERVICE FUNDS SUMMARY 142
FACILITIES MAINTENANCE SUMMARY 143
SHOP SUMMARY 144
RISK MANAGEMENT SUMMARY 145
INFORMATION TECHNOLOGY SUMMARY 146
FACILITIES MAINTENANCE 147
SHOP 148
RISK MANAGEMENT 149
INFORMATIN TECHONOLOGY 150
CAPITAL FUNDS & IMPACT FEES 153
CAPITAL & IMPACT FEES FUNDS BUDGET CHANGE 154
CAPITAL IMPROVEMENT PROGRAM (CIP) 157
FLEET REQUESTS 20/23 158
EQUIPMENT REQUESTS 20/23 159
GENERAL FUND CIP 20/23 160
STREETS CIP 20/23 161
WATER CIP 22/23 162
WASTEWATER CIP 22/23 163
APPENDIX 165
BUDGET & FISCAL POLICIES 166
COMPENSATION PHILOSOPHY 172
APPROPIATIONS LIMITS RESOLUTION 176
BUDGET ADOPTION RESOLUTION 177
SUMMARY OF EMPLOYEE BENEFITS 186
GLOSSARY OF TERMS 193
8 SHAFTER OPERATING BUDGET 2022/23
Honorable Members of the Shafter City Council
I am pleased to present to you the proposed Annual Operating Budget and Capital Improvement Plan (CIP) for Fiscal Year 2022-2023. The proposed Annual Operating Budget is a balanced budget, and the CIP includes several quality-of-life projects to enhance the City’s recreational amenities. Moreover, it maintains the high levels of service our residents expect.

The budget maintains the conservative fiscal policies of the City Council, while continuing to take significant steps to implement the City's Strategic Goals and the recommendations of the Community Vision project. The strategic planning process continues to be the cornerstone of the Council's ongoing Strategic Goals, which gives all employees confidence that the decisions they make and the work they do is consistent with the Council and community direction. This year, several strategic capital projects are included in the Capital Improvement Plan and will be constructed over the next five years.

In general, the City of Shafter continues to enjoy a strong financial position with limited debt and strong fund balance within the General Fund. This financial health has been the result of sound fiscal and budget policies, coupled with a robust economic development program and efficient service delivery models. Shafter’s financial health is above average compared to other cities in the San Joaquin Valley.

However, the City has diverse operations with multiple funds, and it is necessary to analyze them separately, so that effective decisions can be made about each of them.

The adopted budget is broken down by major fund groups. The fund groups include:
▪ General Fund (retail sales, property taxes, police, planning, etc.) ▪ Enterprise Funds (sewer, water, drainage)
▪ Special Revenue Funds (gas tax, traffic, transportation, landscaping funds, etc.) ▪ Capital Improvement Projects (CIP; pedestrian improvements, water wells, etc.) The major sources of revenue for daily operations are within the General Fund and Enterprise Funds. The Enterprise Funds operate on user fees revenue with the intent to charge the users only the cost to provide the service. This “cost recovery” method maintains modest reserves, making it challenging to finance large capital projects. The outlook for each fund group is vastly different and unique financial solutions will be needed for the enterprise funds in the upcoming five years.

BRIEF ECONOMIC OUTLOOK
It is likely that the worst effects of the COVID-19 pandemic are behind us. However, we face new economic challenges in inflation and a potential recession. The City of Shafter expects revenue and expense increases compared to previous years as the city continues to grow; however, current economic conditions could disrupt the City’s largest revenue source, which is Sales Taxes.

The City’s Sales Tax Consultants are optimistic on their FY 22/23 sales tax revenue forecast, but it is worth pointing out that the nation has experienced high inflation rates

LETTER FROM THE CITY MANAGER
2022/23 SHAFTER OPERATING BUDGET 9
over the past eight months. Current inflation rates are at a 40-year high and have led the Federal Reserve to increase current interest rates. The nation’s economy has experienced a negative real GDP growth in the first quarter of 2022. If this contraction continues in the second quarter, it will officially be considered a recession.

Furthermore, the Federal Reserve has committed to multiple interest hikes during the upcoming months. The hikes are necessary to control inflation but could trigger a recession which would affect Sales Taxes in the short-term, and property taxes in the long term. Fortunately, the City has demonstrated fiscal prudence in planning for such an event and have the necessary resources to deploy countermeasures in the event of an economic downturn.

The following chart provides a 10-year Consumer Price Index (CPI).

CITYWIDE OVERVIEW
In the previous two fiscal years, the City has experienced two significant changes in operations that have impacted the manner in which we have distributed cost allocations, revenue projections, and budget appropriations.

First, in fiscal year 2020-2021, the Shafter Modified Community Correctional Facility (MCCF) closed its door on October 31, 2020. This was a result of the California Department of Corrections statewide closure of private prisons during the pandemic. The MCCF represented over 60% or $13M+ of revenues within the enterprise funds. For this reason, no financial information is presented in the proposed FY 22/23 operating budget related to MCCF.

The second major operational change is the pending outsourcing of the refuse department. The state mandates relating to SB 1383 have contributed to the City considering the outsourcing of refuse collection.

These two major changes have caused a ripple effect on how we distribute cost allocations for direct service labor and administrative overhead costs. For example, Public Works managers responsible for oversight and management of refuse had time allocation to the Refuse Division. With the outsourcing of the Division, these direct costs will be redirected to other funds. Administrative overhead cost allocation will increase on fewer funds as the fixed costs remain the same. In other words, the administrative overhead

1.7% 1.5%

0.3% 0.4%

2.0% 2.2% 1.8%

2.3%

1.4%

7.8%

0.0%

1.0%

2.0%

3.0%

4.0%

5.0%

6.0%

7.0%

8.0%

9.0%
12 13 14 15 16 17 18 19 20 21
CPI Pct
Year
10 SHAFTER OPERATING BUDGET 2022/23
costs for IT, HR, Finance, City Manager, and support services will be distributed to other funds due to the loss of operating revenues from the MCCF and Refuse.

Recently the City has been successful in securing grant awards from various agencies and thus we expect a significant increase in federal and state grants. Most of the grants are pre-approved and designated for large community CIP projects. Another noteworthy point to mention is that increases to citywide labor costs are caused by several variables including recent COLA increases, projected inflation adjusted related to CalPERS and Health Insurance, the reassignment of the two refuse drivers, and the reinstatement of previously “chilled” position during the pandemic.

Individual department Maintenance and Operating line accounts have been increased in the proposed budget. For example, Fuel and Materials have increased.

GENERAL FUND OVERVIEW
The General Fund accounts for about 70% of citywide revenues. The Enterprise Funds account for about 18%. The remainder relates to Impact Fees, Gas Tax, TDA, and other grants. A four-year Compound Annual Growth Rate (CAGR) for Citywide Revenues is an impressive 10.7% which has far exceeded historical inflation. The four-year period is from FY 17/18 until 20/21. The General Fund is the largest component of the City budget and its main revenue sources come from Taxes, Grants, Licenses/Permits, Fees for Services, Interest Income, and others. Taxes represents about 80% of total General Fund revenues. Sales Taxes are the largest revenue type which represents about 81% of Taxes or 66% of total General Fund revenues.

The CAGR between FY 17/18 until FY 20/21 was 10.6% during the mentioned four-year period for General Fund Revenues. Sales Taxes CAGR was 8.5% during the same period.

The Following is a breakdown for General Fund Revenue Categories four-year growth.

Category CAGR
Sales Tax 8.5%
Property Tax 7.4%
Property Tax In Lieu of VLF 8.3%
Franchise Tax 14.0%
Total General Fund 8.5%
The General Fund cash reserves remain fiscally sound with a total fund balance of $56M at the end of FY 19/20. The unassigned portion of total General Fund for the same year was $20M or 36% of the total. The reserves form a strong foundation for future projects and provide flexibility to withstand economic downturns.

Current operating revenues are expected to be adequate to cover operating expenditures, resulting in a surplus. The surplus can be used for capital expenses at council’s direction or continue to increase reserves. FY 20/21 is in the process of completing the year-end audit, but we expect for the fund balance to have an increase of about $1.9M. The fund balance increase at the end of FY 21/22 is estimated at $4.4M. We expect to see a surplus of about $1.9M at the end FY 22/23. The surplus would be less if council approves the “additional requests”, but the reserves would still have increase from FY 2021 through FY 2022/23 SHAFTER OPERATING BUDGET 11
2023. Some fund balance increases will need to be assigned or committed to projects and other legal commitments, but we expect the unassigned fund balance to continue to increase year-over-year.

While the current state of the economy and inflation pose risks to the City, the bigger challenge is the long-term growth in demand for services. The projected growth of Shafter’s population has not slowed down and, in fact, Shafter continues to be one of the State’s fastest growing cities. The City expects to increase its housing inventory by approximately 10,000 units at full build out within the next 10 years. There is a long term need for additional police officers and increased capacity on wastewater and water resources. Shafter added 3,158 additional residents from 2011 to 2020 which represents an 18% increase. Kern County had an 8% population change during the same period which indicates that Shafter is growing at a faster rate. Shafter’s 10-year CAGR has been

1.69% compared to .80% at the County level.

The fund reserves are expected to increase at the end of 2021/22 due to strong sales taxes, and federal COVID relief. Fiscal Year 2022/23 will have the second phase of ARPA funding at about $2.4M. Furthermore, Proposition 68 will provide over $4M in grants and “Clean California” will provide an additional $4.5M in state grants. Various capital projects will require local match and General Fund cash will be required to complete the projects.

As mentioned before, the General Fund unassigned fund balance will continue to grow at the end of FY 22/23 which is remarkable given the fact that preapproved CIP projects will exceed $12M. This will be accomplished by substantial state and federal grants and a General Fund surplus where operating revenues are expected to exceed operating expenditures. Unless we see a recession in the coming months, tapping into the reserves will not be necessary.

The City has several agreements with large retailers to share up to 80% of their sales revenues. While sales tax revenues are the “metric” for determining the amount to be shared, the agreements call for the General Fund to be the source of the pass-throughs.

For this reason, the pass-throughs are accounted for as expenditures rather than as reductions in sales tax revenues. These pass-throughs have historically accounted for about 48% of sales tax revenues. The estimated commitment is about $12.6 for FY 22/23.

The following table shows General Fund revenues vs expenditures and an estimated $1.9M surplus in FY 22/23.
12 SHAFTER OPERATING BUDGET 2022/23

ENTERPRISE FUNDS OVERVIEW
The nature of Utility Funds is to recover costs, but the reality is that the demands of capital projects and the pace of inflation show a clear path for depleting the current working capital unless the utility rates are updated within a year. Not only does Shafter face continued population growth, but there is increased level of mandates and compliance which puts burdens on existing ratepayers. It is anticipated the City will adopt development impact fees to mitigate the impacts of its residential, commercial, and industrial development.

Also, the City is faced with the mandate to upgrade its water meters by 2025. The ARPA will provide some relief, but rates will need to be adjusted to make up for the remainder.

Additionally, the implementation of SB1383 will result in increases for refuse operations.

A proposed rate increase will be considered for adoption June 2022.

The Rail and Telecommunication Funds remain in deficit. Fiber and Telecommunications have not been profitable; however, it is anticipated the consolidation of operators will result in an increase of revenue and more businesses move into the industrial park. The fiber infrastructure has been instrumental in attracting new businesses and supporting the City’s various operations including the Police Department, administration, and Public Works, among others.

SPECIAL REVENUE FUNDS OVERVIEW
Various special revenue funds have negative fund balances, but that is because various capital projects take multiple years which will allow various grant funding sources to recover the project costs. The special revenue funds are a mechanism to transfer cash to projects over multiple years. The General Fund is not affected unless the City Council approves any local match program related to federal and state grants. The main projects are funded by SB1, gas tax, and TDA are for local transportation, streets, and road maintenance.
18/19 Actual  19/20 Actual  20/21 Actual  21/22 Budget
21/22 YTD
Actual
22/23
Proposed
Revenues $ 31,606,930 $ 35,352,336 $ 35,730,251 $ 35,419,793 $ 23,019,163 $ 44,994,499 Expenses:
82‐Wages & Benefits 9,617,109            10,839,786     11,397,458     13,224,251     10,262,738     12,689,370 83‐Planned Operations 3,106,550              2,796,187       2,945,592       4,144,818       2,410,304       4,115,130 85‐Required Operations 152,735                    578,458          432,590          574,937          378,553          554,749 88‐Operations ‐Internal 1,531,531              1,299,945       1,918,329       1,849,260          814,993       2,447,067 Debt Service
Operating Expenses $14,407,925 $15,514,376 $16,693,969 $19,793,266 $13,866,588 $19,806,316 Operating Income (Loss) $17,199,005 $19,837,960 $19,036,282 $15,626,527 $9,152,575 $25,188,183 91‐Other Non‐Operationa 8,898,419            12,287,810     12,875,341     12,529,036     12,568,687     12,600,000 92‐Capital Outlay          332,342          212,594          394,214          450,000             76,723                   ‐ 93‐Capital Projects       9,393,185       2,960,557       1,746,921       1,811,000       2,496,748     12,125,000 79‐Transfers‐In          152,334          187,387                   ‐          162,500                   ‐       1,440,176 94‐Transfers‐Out       2,460,833               2,950       1,515,267          400,000                   ‐                   ‐ Non‐Operating Expenses $20,932,445 $15,276,524 $16,531,743 $15,027,536 $15,142,158 $23,284,824 Net Income/(Loss) $  (3,733,440) $    4,561,436 $    2,504,539 $       598,991 $  (5,989,583) $    1,903,359 2022/23 SHAFTER OPERATING BUDGET 13

ADDITIONAL REQUESTS
Police:

The police department is requesting $880,000 of additional funding for next fiscal year. The main request is a for a new police officer for an ongoing annual cost of $125,000. The police officer is needed for the new housing development at Gossamer Grove. The officer will need a patrol vehicle at a cost of $65,000. As part of fleet replacement cycle, the department is also requesting the purchase of two patrol vehicles.

Previously it was discussed with City Council the need to deploy regular patrols at Gossamer Grove. To achieve this goal, it is proposed that PD purchase a trailer to serve as a temporary police substation at the Gossamer Grove subdivision.

Granted the purchase of trailer will have still have to be shopped for pricing and engineered for a permanent foundation. Funding for the purchase will not impact the General Fund, instead ARPA funds can be used on this project.

Overtime costs is expected but difficult to anticipate considering the nature of police work normal business practice for Police team which necessitates a request of $150,000. The replacement of audio recorder at the Dispatch Center is recommended in the amount of $50,000. We are also recommending the replacement of 12 mobile data computers for $60,000.

Animal Control:

Animal Control is requesting $71,000 for the animal shelter parking improvement.

Library:

The management team is requesting $100,000 relocate the Education Partnership office from City Hall to the Shafter Learning Center. This change will allow library managers to be next to the library operations and to engage more with the public and part-time employees.

Public Works:

The Public Works department is requesting to hire a streets foreman for an annual ongoing cost of $100,000. The purchase and equipment upgrade include a ¾ ton truck in for $65,000. A skip loader for $125,000. A bobcat grinder for $125,000.

And a paint striping machine for $25,000. The new equipment would include a park mower with trailer for an estimated cost of $150,000. The department is also seeking to reinstate deferred truck purchases which would include three ¾ ton trucks assigned to water, streets, and public facilities for an estimated $195,000.

Finally, the department is recommending the replacement of one water truck at $100,000, one bucket truck at $125,000, and one forklift at $100,000.

Information Technology:

The Information Technology department is not requesting capital items, but it is requesting a $47,000 increase to outsource cyber security solution. 14 SHAFTER OPERATING BUDGET 2022/23
Citywide list of FY 2022/23 fleet and equipment requests:

The following table has a list of requested fleets broken by fund and we identify which are new requests.

The following table has a list of requested equipment broken by fund and we identify which are new requests.

Fleet Division
Request
Amount
PD Vehicle for Gossamer Grove Police 65,000
3/4 Ton Utility Truck Streets 65,000
3/4 Ton Utility Truck Public Facilities 65,000
Sub‐Total General Fund New Fleet Requests $           195,000 2 Patrol Vehicles ‐ Cycle Program Police 130,000
1/2 Ton Truck with 3/4 Ton Truck Public Facilities 65,000 1/2 Ton Truck with 3/4 Ton Truck Streets 65,000
Bucket Truck Streets 75%, Public Facilities 25% 100,000 Water Truck Streets 50,000
Sub‐Total General Fund Fleet Replacements $           410,000 NEW 3/4 Ton Utility Truck Water, Wastewater 65,000
REPLACE Water Truck Water, Wastewater 50,000
REPLACE 1/2 Ton Truck with 3/4 Truck Water 65,000
Sub‐Total Water & Sewer $           180,000
Total Fleet Requests $           785,000
Equipment Division Amount
Bobcat Grinder Streets              125,000
Paint Machine Streets                25,000
Sub‐Total General Fund New Equipment Requests $           150,000 MDC replacement and expansion Police                60,000 Eventide Audio Recorder Police                50,000
Forklift Streets                20,000
Skip Loader to replace Streets Tractor Streets              125,000 Sub‐Total General Fund Equipment Replacements $           255,000 Equipment Trailer Public Facilities                30,000 92" Flail Parks Mower Public Facilities                50,000 Sub‐Total Public Facilities New Equipment Requests $             80,000 Forklift Water, Wastewater, Vehicle Mainten                80,000 Juniper City Hall EX4200 Switch Information Technology                28,000 Tel‐Tec Alarm/Access Installs/Consoli Information Technology                12,000 PD Data Center PSU1 Information Technology                11,000 Sub‐Total Public Works Equipment Replacements $           131,000 Total Equipment Requests $           616,000
2022/23 SHAFTER OPERATING BUDGET 15
Citywide list of FY 2022/23 CIP requests:

The following table has a list of requested General Fund CIP projects. Most of the items are existing pre-approved projects from prior years. The lower section identifies new item and the related amount funded by grants.

Project General Fund Grant Total
City Hall Projects $0.3M $0.0M $0.3M
Citywide ADA Public Facilities Improvements $0.1M $0.0M $0.1M Shafter Aquatic Center Restoration $0.4M $2.2M $2.5M
Mannel Park Irrigation Improvements (ARPA) $0.0M $0.2M $0.2M Veterans Park Soccer Field Lighting (ARPA) $0.0M $0.5M $0.5M Core City Recreation Improvements $0.4M $2.2M $2.6M
North Shafter Community Park ‐ Prop 68 $0.0M $3.8M $3.8M Carryover FY22 Prop 68 Mannel Park LWCF Grant $0.3M $0.3M $0.5M Widen 7th Std. Rd.‐ Santa Fe to I‐5 $0.3M $0.8M $1.0M
Veterans Park Basketball Court (ARPA) $0.0M $0.3M $0.3M Kirschenmann Park Field Improvements (ARPA) $0.0M $0.4M $0.4M Sub‐Total Existing Projects $1.6M $10.5M $12.1M
Percent 13.4% 86.6%
Temporary Police Trailer/Substation at Gossamer Grove (ARPA) $0.0M $0.3M $0.3M Relocating LC Director & Manager Office to the Learning Center $0.1M $0.0M $0.1M New doors at Veterans Hall and City Hall to comply with ADA $0.1M $0.0M $0.1M Animal Shelter Parking Lot and Asphalt Refurbishment $0.1M $0.0M $0.1M Sub‐Total New Projects $0.3M $0.3M $0.6M
Percent 47.5% 52.5%
Total General Fund Multi‐Year CIP Projects $1.9M $10.8M $12.6M Percent 14.9% 85.1%
16 SHAFTER OPERATING BUDGET 2022/23
Street CIP projects should not have impact to General Fund as the funding sources come from SB1, Gas Tax, and TDA.

Most of the Water projects carryover from prior years. Water fund has the most need to find adequate funding sources. There is a $2M federal grant to help with the “Tank 6” at the Wonderful Industrial Park. The management team is recommending $1M from ARPA funding to help with the new meter installations which are mandated by the State. The water fund does not have sufficient reserves to manage with upcoming operations and projects; therefore, it will be necessary to exercise a previously approved internal loan from the General Fund.

Project
19/20
Actual
20/19
Actual
21/22 YTD
Actual
2023
Propose
Project
Totals
Pedestrian Street Striping $0.0M $0.0M $0.0M $0.0M
Santa Fe Way Shoulder Project $0.0M $0.0M $1.5M $1.5M
Hwy 43 Roundabout Project @Santa Fe $0.0M $0.0M $3.0M $3.0M Curbs, Gutters, & Sidewalks $0.0M $0.0M $0.0M $0.0M
Pavement Sealing $0.1M $0.3M $0.3M $0.3M $0.9M
ADA Improv. to Streets & Sidewalks $0.0M $0.0M $0.2M $0.2M NPNS Street & Road Improvements $0.0M $0.1M $0.1M
Street Striping (TDA) $0.0M $0.0M $0.2M $0.2M
Zerker Road Sealing $0.0M $0.6M $0.0M $0.8M $1.5M
Sub‐Total Existing Projects $0.2M $1.0M $0.3M $6.0M $7.6M Seventh Std. Road RSTP ‐ FTIP Project $0.8M $0.8M
Lerdo Highway (SB1) $0.4M $0.4M
Poso Ave. & E. Euclid Ave. $1.1M $1.1M
Sub‐Total New Projects $0.0M $0.0M $0.0M $2.3M $2.3M
Total Streets Multi‐Year CIP Projects $0.2M $1.0M $0.3M $8.3M $9.9M Project
19/20
Actual
20/19
Actual
21/22
YTD
2023
Proposed
Project
Totals
Major Well or Casing Repairs $0.2M $0.3M $0.2M $0.2M $0.8M Water Tank Improvement $0.2M $0.7M $0.1M $0.1M $1.0M
Well Maintenance Projects $0.0M $0.0M $0.1M $0.1M $0.3M SCADA Project $0.0M $0.0M $0.0M $0.1M $0.1M
Water Meter Retrofits $0.1M $0.4M $0.6M $0.3M $1.3M
General Water Main Replacement $0.0M $0.0M $0.0M $0.1M $0.2M Sub‐Total Existing Projects $0.5M $1.4M $1.0M $0.8M $3.7M Well 21 (WIP) $0.0M $0.2M $0.0M $1.3M $1.5M
Well 22North Shafter $0.0M $0.1M $0.1M
Tank 6 (WIP 80% EDA Grant/20% Water) $2.5M $2.5M
Water Meter ‐ New Installations $1.3M $1.3M
Sub‐Total New Projects $0.0M $0.2M $0.0M $5.2M $5.4M
Total Water Fund Multi‐Year CIP Projects $0.5M $1.5M $1.1M $5.9M $9.0M 2022/23 SHAFTER OPERATING BUDGET 17
Wastewater has sufficient reserves to fund the upcoming requirements; however, the fund is not sufficiently funded to handle funding on increased future capacity to address future population growth within the next five to ten years.

Analysis for additional requests:

Most of the proposed projects will be funded by grants or were previously approved by Council. The net impact to the General Fund for upcoming fiscal year is estimated at $655,000 which is below the expected surplus of $1.9M. About 61.8% or $405,000 relates to one-time capital expense. The remainder $250,000 is to fund one street foreman and one police officer. The following table provides a summary on the net impact to the General Fund.

Project
19/20
Actual
20/19
Actual
21/22
YTD
2023
Proposed
Project
Totals
Manhole Coating $0.3M $0.0M $0.3M $0.5M
South‐East Shafter Sewer Proj. $2.5M $0.1M $0.1M $0.3M $3.0M Sewer Lift Station Improv. $0.0M $0.0M $0.3M $0.2M $0.6M Wastewater Pre‐Treatment Proj. $0.0M $0.1M $0.0M $0.0M $0.1M WWTP Plant Maintenance Proj. $0.3M $0.3M
SCADA Wastewater Operations $0.1M $0.1M
Totals $2.6M $0.5M $0.5M $1.1M $4.6M
Replacement
/Carryover
New
Request Total
CIP $1.9M $0.4M $2.3M
Fleet $0.0M $0.0M $0.0M
Equipment $0.0M $0.0M $0.0M
GF Impact from Capital Requests $1.9M $0.4M $2.3M
Add personnel (ongoing operating):

Streets foreman $0.0M $0.1M $0.1M
Police officer $0.0M $0.2M $0.2M
Total additional opearting costs $0.0M $0.3M $0.3M
Total GF Impact $1.9M $0.7M $2.5M
18 SHAFTER OPERATING BUDGET 2022/23

SUMMARY
The City of Shafter will continue to grow for the next decade. There is a direct correlation between this growth and the need to build operational capacity to meet the service demand and delivery of city services. The proposed FY 2022/2023 Operating Budget includes policy and operational initiatives consistent with our Strategic Goals.

As part of sound long-term financial planning, the Water and Wastewater utility rates will need to be examined as current revenues are not able to keep up with future capital projects.

A strong financial condition and adequate reserves in the General Fund will make it possible to complete multiple pre-approved projects designated to enhance the quality of life for the community. Being in this position provides the City with a strategic financial advantage withstand an unanticipated economic downturn. And provide us the ability to deploy countermeasures to mitigate economic impacts with little or no effect of the City’s level of service.

The City expects to maintain healthy reserves within the General Fund despite an increase in operating costs as a result of inflation. We will need to monitor a potential recession as that could have a negative long-term impact sales tax, UB, and property taxes.

This budget continues to fund essential services for residents, while also allowing small increases to continue the efforts to enhance those services while being careful not to expand faster than the rate of economic growth. The budget also funds the services important to residents as reflected by the priorities of the City Council in meeting the strategic goal and vision for Shafter:
"Celebrating our caring, friendly and safe community, the City of Shafter shapes the future while providing quality service"
Respectfully,
Gabriel A. Gonzalez
City Manager

ABOUT SHAFTER
At a Glance
Community Profile
City History
Shafter Today
Hispanic or Latino

81.4%
White

15.1%
Asian

1.2%
Median
Household Income
$47,433

AT A GLANCE

TOTAL POPULATION
19,953
www.shafter.com
Households
5,109

11.3% of the
Population have a
Bachelor's Degree
or Higher
Shafter's Top
Sales Tax Producers
RACE
&

ETHNICITY
Home Ownership

57.3 % Own

42.7 % Rent
2,965 increase from 2010
Employment Rate

51.1%

8.7% Without
Health Care
Coverage
Incorporated January 20, 1938

ARCO AM/PM MINI MARTS

BAKER HUGHES

BAKERSFIELD PIPE & SUPPLY
CEMEX

CHEVRON SERVICE STATIONS

CODE PRECAST

FARM PUMP & IRRIGATION CO

FASTRIP SERVICE STATIONS

GRIMMWAY ENTERPRISES

HELENA INDUSTRIES CO

HONEYWELL INTELLIGRATED

J D RUSH COMPANY

JEFFRIES BROTHERS

MCDONALD'S

MRC GLOBAL

PFG DISTRIBUTION

PRO-BUILD

RICHLAND CHEVROLET

SHELL SERVICE STATIONS

STEELFAB

SUNBELT RENTALS

TARGET DISTRIBUTION

THE HILLMAN GROUP

WILBUR-ELLIS COMPANY

WILLIAMS SONOMA
Source: 2020 Census and Avenu Insights

COMMUNITY PROFILE

CALIFORNIA
Average Annual High
83 Degrees
Average Annual Low
54 Degrees
Average Rainfal l
5 Inches Per Year
Population: 20,486
Area: 38.81 square mi les
Location: 12 mi les northwest of Bakersfield
125 mi les north of Los Angeles
265 mi les south of Sacramento
Lerdo Highway is a major west/east corridor in
Shafter and connects to Interstate 5 and Hwy 99
freeways. Rai lways BNSF and Union Pacific also
run north/south through Shafter.

EDUCATION ECONOMIC

DEVELOPMENT

INFRASTRUCTURE PUBLIC SAFETY
WHAT MATTERS IN SHAFTER?

CITY HISTORY
Two men, William Hagen and Lloyd Tevis looked across a vast land in the Southern San Joaquin Valley and saw the potential for the future and invested their fortune by purchasing railroad grant land from the South Pacific Railroad. They were also able to secure additional government land through the 1874 Desert Land Act.
1890
1898
1912
1913
In 1898, the San Francisco and San Joaquin Valley Railroad was completed through the area, and Henry Jastro, manager of the Kern County Land Co. (KCL) built cattle loading pens and a dock on the railroad for the Jackson ranch. The new location on the railroad was called "Shafter", in honor of General William R. Shafter, the commander of the victorious American army in Cuba during the Spanish-American War of 1898. During this time KCL changed the name of the Jackson Ranch to the Shafter Ranch. General Shafter retired to Kern County.

By 1890, William Hagen and Lloyd Tevis had acquired over 300,000 acres in Kern County and consolidated their holdings into the Kern County Land Company (KCL). Ranches were established near present-day Shafter, including the Jackson Ranch, a cattle and alfalfa operation.

In 1912, Henry Jastro decided to develop the Shafter Ranch into the town site and divided the land into 20-acre parcels for sale to farmers who wanted to settle the area for fruit growing.

In 1913, KCL built a hotel for prospective housing buyers and served as a meeting point for new settlers. The Shafter Hotel originally faced Central Avenue. In 1938, the building was turned ninety-degrees to face James Street to allow construction of a service station on the corner. The Hotel, now called the Green Hotel, due to its color, is still standing and was completely restored by the Green Hotel
Restoration Committee. It was the opening of the Hotel and the official beginning of lot sales in 1913 that mark the beginning of the Shafter Community.

CITY HISTORY
1930 By the 1930s, packinghouses replaced field packing, as the potatoes could be washed, sized, and graded for the market. In 1936, with a nationwide potato shortage, the price for Shafter potatoes increased to a very profitable level. Debts were paid off and an impetus laid for an expanding potato industry. Soon there were over twenty packing sheds in Shafter, shipping out as many as three hundred rail cars per day. Shafter was one of the largest shipping points on the Santa Fe Railway. As cotton and potato profitability declined beginning in the 1980’s, permanent crops took their place, and today about two-thirds of Shafter’s acreage is planted to Almonds, Pistachios, Cherries, or Grapes.

By 1917, the construction of a two-story combination depot had begun. This building serves as the Shafter Museum today. As farmers settled in the surrounding areas, merchants followed, and the business district soon developed along Central Ave. Some of the first were King Lumber Co. (1914), Grant’s Garage (1917), Hitchcock’s Shafter Warehouse (1917), Doolittle’s Blacksmith (1917), George Straub’s Grocery, E.B. Stringham’s Shafter Drug (1919), and Curt Gaede’s Barber Shop (1920). T.V.

Little arrived in 1914 and was the roving “fix-it man”. The first doctor, Dr. Kay, set up practice up in 1920. The First National Bank of Shafter was opened in 1921. 1917
Central Avenue from Central Valley Hwy in mid-1930's
1914 By the fall of 1914, a small building was moved to Shafter to serve as a schoolhouse. This one-room school had 15 students. The Trustees named the new school district “Richland” to identify why Shafter was drawing settlers. By the fall of 1916, a new two-room schoolhouse with an auditorium was built where the City Police Station stands today.

First School House Richland School 1935 Richland Today
1938 In 1938, the City of Shafter was incorporated. Phil Ohanneson was the first mayor. The Utility District was formally merged with the City of Shafter in 1968.

A volunteer fire department was formed in 1923. The city built a fire station in 1940. The volunteers continued to man fires along with city staff until Kern County took over fire service in 1983. The City provided police service continues to this day. Eventually, the Shafter Business Men’s Association became the Shafter Chamber of Commerce and Agriculture which was incorporated in 1947.

SHAFTER TODAY
Since its beginnings in 1913, Shafter has had a rich history of hard work, innovation, pride, and commitment to being an extraordinary place. Shafter started as a farming community, and today it has evolved into a diverse economic engine with local, regional, national, and international companies all calling Shafter home. While agriculture continues to be an essential part of Shafter life, oil, manufacturing, fiber optics, and logistics are all growing.

Shafter is the smart choice of many and is leading the central valley in offering competitive locations for companies and families to locate and grow.

Shafter now encompasses over 38.81 square miles with a population of 20,486. Today Shafter’s southern boundary extends to the centerline of Seventh Standard Road, the City of Bakersfield’s northern boundary. Shafter’s commitment to a safe community with quality housing and a goal of providing the best schools has attracted national builders such as Lennar Homes.

Shafter continues to thrive in the community, focusing on Education, Economic Development, Infrastructure, and Public Safety. Today, the Shafter Education Partnership Department has grown with a recent expansion as part of our partner GAF Roofing initiative. In addition, the Shafter Library was formally reopened with the help of our key partner Bakersfield College and help from the community and renamed the Shafter Library and Learning Center.

The Shafter Police Department is truly an all-around law enforcement service organization.

With them, Shafter is ranked as one of the safest cities in California and well respected in the community.

Shafter has three large job centers. The Wonderful Industrial Park (WIP) is a major rail-served park near Seventh Standard Road and Santa Fe Way. This location is currently home to Amazon, American Tire Distributors, FedEx, MRC Global, Ross Dress for Less, Target, and Walmart.

The Shafter Airport Industrial Center is located at Highway 99 and Lerdo Highway. This Industrial Center is home to a wide variety of diverse companies. GAF Corporation, one of the nation’s largest building materials manufacturers, has two large facilities here. Other companies calling this part of Shafter home include Performance Food Group, Williams Sonoma, JD Rush, Builders FirstSource, Weststar, and Core & Main.

The core city industrial area has numerous companies, including Insect Lore, the top provider of butterfly kits, insect habitats, and toys for kids, and Global Manufacturers, who provide machine and manufacturing services worldwide.

Shafter touches lives throughout the world in many ways. Whether you are dining out, shopping on the internet or at Target or Ross, pumping gas in your car, replacing your tires, or eating carrots, the chances are Shafter had something to do with it.

BUDGET OVERVIEW
Citywide Organization Chart
Key Budget Assumptions & Changes
How To Read the Budget
26 SHAFTER OPERATING BUDGET 2022/23
2022/23 SHAFTER OPERATING BUDGET 27

KEY BUDGET ASSUMPTIONS & CHANGES
General Fund Revenues
The projected sales tax revenues is obtained from long-time consultant Avenu Analytics where they expect a 5.8% increase from FY 21/22 to FY 22/23. Avenu estimates FY 21/22 sales taxes to be $23.M and $24.9M for FY 22/23. There is evidence for a potential recession in the upcoming fiscal year, but the management decided to use the consultants estimates; therefore, we assume a normal business year and all general fund revenue projections reflect a normal healthy economy. The fund reserves are sufficiently strong to withstand an economic downturn which should give the management team sufficient time to make budget adjustments if necessary.

M&O
M&O reflect an increase due to recent inflation. Furthermore, the city will outsource its refuse operations which will generate cost increases. Changes in refuse operations is a direct consequence of state mandates related to SB 1383.

Personnel changes
The Police is requesting an additional police officer the new housing development on the south-east area of Gossamer Grove. This request is for a permanent FT position at an estimated annual cost of $125k.

The Public Works department is requesting to hire a permanent FT streets foreman with an estimated annual cost of $100k. This is the result of continued population and business growth on the city limits. There is also a request to reassign the current refuse drivers to the streets department to assist with repairs and maintenance. As mentioned before, the refuse will be outsourced, but there is a need to keep current employees and be integrated into the streets department.

28 SHAFTER OPERATING BUDGET 2022/23
Fleet requests
The following table has a list of requested fleets broken by fund and we identify which are new requests.

Equipment requests
The following table has a list of requested equipment broken by fund and we identify which are new requests.

ENTERPRISE FUNDS
The Water fund will not have sufficient resources to accommodate increases in operations and capital projects. The general fund has previously assigned fund balance dedicated as interfund loan to the water and/or wastewater. A rate study is overdue within the water and wastewater. The management team will present information to council related to any potential increases to make sure the enterprise funds are properly funded.

The fiber/telecommunications fund and the rail fund have experienced operating loses over the past few years and the projections indicate that the next fiscal year will continue to have a deficit. The management team may present different options to the council to address this issue.

GENERAL FUND BUDGET IMPACT FROM ADDITIONAL REQUESTS
Most of the proposed capital projects will be funded by grants or were previously approved by council. The net impact to the general fund for upcoming fiscal year is estimated at $1.6M which is below the expected surplus of $1.9M. About 84.0% or $1.3M relates to one-time capital expense. The remainder $250k is to fund one street foreman and one police officer. The carryover relates to projects that had previously allocated resources.

The following table provides a summary on the net impact to the general fund.

Carryover Replacement
New
Request Total
CIP $1.6M $0.0M $0.3M $1.9M
Fleet $0.0M $0.3M $0.2M $0.4M
Equipment $0.0M $0.4M $0.2M $0.6M
GF Impact from Capital Requests $1.6M $0.7M $0.7M $2.9M Add personnel (ongoing operating):

Streets foreman $0.0M $0.0M $0.1M $0.1M
Police officer $0.0M $0.0M $0.2M $0.2M
Total additional opearting costs $0.0M $0.0M $0.3M $0.3M Total GF Impact $1.6M $0.7M $0.9M $3.2M
30 SHAFTER OPERATING BUDGET 2022/23

BUDGET PURPOSE
What is an annual budget?
The City of Shafter's annual budget is essentially a guidebook for achieving the goals for the year set by your elected 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 letter to the Council (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.

Shafter's budget is not just a compilation of expenses and income for the year as many budgets are but goes well beyond that to paint a comprehensive picture of the direction the City is taking as an organization. Overall revenue and expense figures are detailed in the budget, but the document gets much more specific. Finances are broken down into subdivisions of each City department with detail provided for each activity proposed during the fiscal year.

BUDGET ORGANIZATION
How is the budget laid out?
Shafter's budget is designed to provide complicated financial information about the City in an easy-to-read format. Our hope is that increased citizen understanding of how local government operates will lead to greater participation by citizens in the governmental process. That is one of the Council’s top goals.

The budget begins with an Introduction section – which includes the Budget Message from the City Manager – followed by ten sections providing financial information about the City: City-wide summary; General Fund operating budget by department/division; enterprise funds; community correctional facility funds; special revenue funds; capital project funds; internal service funds; five-year capital improvement plan; summary of authorized staffing; and long term debt schedule. The following is a description of each section and how to understand the information presented.

Introduction
The Introduction section begins with the Budget Message. This is a letter 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 a summary of significant operating program changes; budget and fiscal policies; this guide to reading and understanding the budget; a listing of key City staff and officials; organization chart; and resolutions approving the budget as well as the appropriations limit for the year.

Financial Schedules
City-Wide Summary
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. It also includes a graphical overview of Citywide expenditure for the year by funding source.

HOW TO READ THE BUDGET
2022/23 SHAFTER OPERATING BUDGET 31
General Fund Operating Budget
The General Fund is the largest fund within the City’s budget and consists of eighteen different operating departments or divisions providing a broad range services from the police department to streets and roads maintenance. Unlike all other funds in the City’s Budget, General Fund resources are unrestricted in their use, and with the exception of user charges, can be allocated by the Council for any governmental purpose.

This section begins with a one-page summary of all the activity within the fund along with beginning and ending projected fund balances. This summary is followed by a recurring revenue and expenditure analysis, which is a unique component to the City’s Budget. This analysis takes the Budget year revenue projections and approved appropriations, and adjusts for non-recurring revenues and expenditures, showing a recurring surplus or gap. This is the primary tool used by the Council and management to quantify expenditure commitments and ensure on going fiscal sustainability.

Following this analysis are summary and detailed schedules for revenues and expenditures, followed by individual budgets for each operating department or division within the General Fund. Each operating department/division budget includes a description of its functions along with goals and additional information relevant to the current budget year. The next two pages after the description and summary are individual operational budgets with two years of actual results; current year budget and year-end projections, and adopted budget for the coming fiscal year; and summary of authorized staffing levels included within that budget.

Enterprise Fund Budgets
Many functions performed by the City are treated as separate operations to ensure fiscal independence and legal compliance, even though several independent funds may be managed by a single department. For example, water, sewer and refuse (garbage pick-up) services all are managed by the Public Works Department, but details for each activity are provided in separate operating budgets. Each activity contains a description of the functions and goals for that activity, followed by a breakdown of all expenses estimated for that activity in the current budget year. Previous years also are shown for comparison.

The operations included as enterprise funds are uniquely different than other fund types in that they are intended to be funded solely through user rates or fees for services (or external revenues dedicated to that purpose, such as grant revenues for transit operations). In that regard, these operations most closely resemble private sector enterprises.

Special Revenue Funds
Special revenue funds are specific funding sources that must be accounted for and used for a specific purpose. The revenues included in these funds are typically grants or taxes that are contractually or legally restricted in their use. For example, gas taxes received by the City must be used for the construction or maintenance of streets and roads, and are required by the State to be accounted for in a separate fund. Each special revenue fund is formatted in a similar fashion with a one-page summary including a description and additional information, and second page including the detailed beginning fund balance, revenues and expenditures detail, and ending fund balance. As with the other budgets, historical information is provided for reference purposes.

Capital Project Funds
Capital project funds account for the collection and expenditure of fees levied specifically for capital expansion and capital projects. For example, an impact fee is charged to new wastewater customers based on the treatment plant capacity the new user is consuming. This fee is used to pay for future expansions of the treatment plant. Similar fees may be charged for parks, traffic, water utilities and other types of future capital expansion but they are always 32 SHAFTER OPERATING BUDGET 2022/23
proportional to the impact of the new development on that particular asset. The layout of the budgets within this section is the same as described within the Special Revenue Funds section above.

Internal Service Funds
Internal Service Funds are funds such as Building Maintenance and Shop Maintenance that provide services to other departments within the City and not outside customers. The revenue to the internal services funds is based on an allocation of costs to the departments they provide services to. Internal service funds are essentially run on a cost recovery basis and should not generate a surplus or deficit. The layout of the budgets within this section is the same as described within the Special Revenue Funds section above.

Capital Improvement Plan
The Capital Improvement Plan (CIP) sets forth capital improvement projects for the past two years, current fiscal year and the next five years. These schedules are grouped by type of projects and then by funding source. Unlike operational budgets, appropriations for CIP projects do not lapse at year end, unless the project is completed. Unspent appropriations continue to be authorized for expenditure in the next fiscal year unless specifically reduced through action of the Council.

Authorized Staffing
The Authorized Staffing section lists all authorized regular full-time employees. In governmental budgeting it is common to allocate one position to several funds or departments based on their work responsibilities. This schedule shows the allocation of all positions between their various funds and departments for the last two years, current fiscal year and Budget year.

Long Term Debt Schedule
This section contains a listing of all City long-term debt, including the fund responsible for the debt, a brief description of the debt and its associated terms, and a current balance and payment due on that debt.

CITYWIDE SUMMARIES
Citywide Budget Changes in Revenues
Citywide Budget Changes in Expenses
Fund Summary & Fund Balances
Revenue Projections
Revenue Chart
Proposed Expenses
Expense Chart
34 SHAFTER OPERATING BUDGET 2022/23
FY 22 vs FY23 Change
Actual Actual
Amended
Budget Budget Dollar Pct % of
Budget Revenues by Category 2019/20 2020/21 2021/22 2022/23 Change Chg Total 70-Taxes 29,921,974 29,584,589 31,741,788 33,206,330 1,464,542 4.6% 45% 71-Fees for Service 8,637,085 10,775,239 8,701,759 9,774,788 1,073,029 12.3% 13% 72-Connection/Impact Fe 2,427,886 5,232,816 3,120,000 3,238,236 118,236 3.8% 4% 73-License & Permits 1,072,419 1,807,576 1,174,000 1,234,050 60,050 5.1% 2% 74-Fines, Forfeitures, 52,198 95,589 52,000 38,810 (13,190) -25.4% 0% 75-Rents & Concessions 413,701 238,395 214,000 365,442 151,442 70.8% 0% 76-Investment Earnings 2,601,962 1,256,195 1,627,108 1,116,532 (510,576) -31.4% 2% 77-Grants & Donations 2,262,632 2,235,119 4,665,220 14,269,355 9,604,135 205.9% 19% 78-Other Revenue 920,697 1,015,986 - 96,900 96,900 #.0% 0% 79-Transfers-In 5,616,988 - 462,546 5,989,009 5,526,463 1194.8% 8% 80-Operations -Internal 6,171,241 5,167,377 6,245,117 4,972,596 (1,272,521) -20.4% 7% Total $60,098,783 $57,408,881 $58,003,538 $74,302,048 $16,298,510 28.1% 100% FY 22 vs FY23 Change
Actual Actual
Amended
Budget Budget Dollar Pct % of
Budget Revenues 2019/20 2020/21 2021/22 2022/23 Change Chg Total General Fund 31,598,454 31,008,740 32,004,002 32,995,807 991,805 3.1% 44% City Manager 113 25 - - #.0% 0%
Education Partnership 3,859 2,741 2,000 3,540 1,540 77.0% 0% Business Development - - - - #.0% #Error
Finance 2,112,784 1,206,038 1,522,520 2,604,027 1,081,507 71.0% 4% Risk Management 1,944,095 2,420,070 1,940,347 1,061,566 (878,781) -45.3% 1% Public Transit 453,943 593,353 336,559 446,360 109,801 32.6% 1% Planning 272,141 511,364 245,000 324,500 79,500 32.4% 0% Police 629,395 448,216 588,062 401,097 (186,965) -31.8% 1% Animal Control 39,431 28,220 58,630 15,150 (43,480) -74.2% 0% Engineering 360,676 1,073,153 520,000 293,650 (226,350) -43.5% 0% Streets 5,451,461 4,942,459 8,388,941 10,175,383 1,786,442 21.3% 14% Water 4,606,237 5,582,226 4,741,276 8,240,404 3,499,128 73.8% 11% Wastewater 8,606,982 4,752,911 3,451,748 4,119,000 667,252 19.3% 6% Refuse 1,067,804 1,219,216 1,066,422 1,351,238 284,816 26.7% 2% Rail 133,790 18,900 - 137,700 137,700 #.0% 0%
Vehicle Maintenance 293,627 323,752 359,168 257,846 (101,322) -28.2% 0% Public Facilities 28,168 93,792 29,487 8,966,005 8,936,518 30306.6 %
12%
Building Inspection 987,465 1,730,583 1,102,000 1,152,040 50,040 4.5% 2% Code Compliance 150 51,984 2,000 1,040 (960) -48.0% 0%
Facility Maintenance 226,784 266,775 326,731 370,439 43,708 13.4% 0% Information Technology 1,117,022 955,171 1,110,061 1,219,370 109,309 9.8% 2% Telecommunications 164,402 179,192 208,584 165,886 (42,698) -20.5% 0% Total $60,098,783 $57,408,881 $58,003,538 $74,302,048 $16,298,510 28.1% 100%

CITYWIDE REVENUES BUDGET CHANGES SUMMARY
Citywide budget narrative:

Citywide revenues and expenses are meant to provide a general overview. Each fund has its own independent set of accounts which would indicate whether a surplus or deficit is estimated for the upcoming year. Each fund is analyzed independent of each other. Current year Citywide estimates include prior year approved carryovers related to multi-year capital projects which may have future grant revenue. 2022/23 SHAFTER OPERATING BUDGET 35
FY 22 vs FY23 Change
Actual Actual
Amended
Budget Budget Dollar Pct % of
General Fund 2019/20 2020/21 2021/22 2022/23 Change Chg Total General 35,539,723 35,730,251 35,582,293 46,434,675 10,852,382 30.5% 62% Sub-Total General Fund 35,539,723 35,730,251 35,582,293 46,434,675 10,852,382 30.5% 62% FY 22 vs FY23 Change
Actual Actual
Amended
Budget Budget Dollar Pct % of
Enterprise 2019/20 2020/21 2021/22 2022/23 Change Chg Total Water Operations 4,531,695 5,345,371 4,419,325 8,022,000 3,602,675 81.5% 11% Wastewater Operations 7,074,995 2,363,428 2,076,468 2,535,000 458,532 22.1% 3% Refuse 1,056,593 1,207,114 1,050,799 1,345,530 294,731 28.0% 2% Rail Operations 133,790 18,900 - 137,700 137,700 #.0% 0% Public Transit 453,943 593,353 336,559 446,360 109,801 32.6% 1% Telecommunications 164,402 179,192 208,584 165,886 (42,698) -20.5% 0% Sub-Total Enterprise 13,415,418 9,707,358 8,091,735 12,652,476 4,560,741 56.4% 17% FY 22 vs FY23 Change
Actual Actual
Amended
Budget Budget Dollar Pct % of
Special Revenues 2019/20 2020/21 2021/22 2022/23 Change Chg Total Federal Grants 1,671,691 481,183 4,201,077 6,000,776 1,799,699 42.8% 8% Transportation 898,437 17,521 807,599 856,173 48,574 6.0% 1% State Gas 502,845 450,981 526,920 542,912 15,992 3.0% 1% Traffic Safety 43,052 67,996 42,007 29,520 (12,487) -29.7% 0% SLESF 163,418 161,683 167,243 5,000 (162,243) -97.0% 0% Special PD Services 164 - 100 - (100) -100.0% 0%
Asset Forfeitures 5,857 2,990 3,719 3,000 (719) -19.3% 0% LLMD 563,850 706,226 756,462 697,790 (58,672) -7.8% 1%
Low-Mod Income Housing 52,026 26,556 33,034 25,000 (8,034) -24.3% 0% CDBG 2,950 45,987 - - #.0% 0%
Road Maint & Rehab 563,496 378,946 397,329 411,762 14,433 3.6% 1% Sub-Total Special Revenues 4,467,786 2,340,069 6,935,490 8,571,933 1,636,443 23.6% 12% FY 22 vs FY23 Change
Actual Actual
Amended
Budget Budget Dollar Pct % of
Internal Service Funds 2019/20 2020/21 2021/22 2022/23 Change Chg Total Facility Maintenance 226,784 266,775 326,731 370,439 43,708 13.4% 0% Vehicle Maintenance 293,627 323,752 359,168 257,846 (101,322) -28.2% 0% Risk Management 1,944,095 2,420,070 1,940,347 1,061,566 (878,781) -45.3% 1% Information Technology 937,401 849,871 977,756 1,118,370 140,614 14.4% 2% Sub-Total Internal Service Funds 3,401,907 3,860,468 3,604,002 2,808,221 (795,781) -22.1% 4% FY 22 vs FY23 Change
Actual Actual
Amended
Budget Budget Dollar Pct % of
Capital & Impact Fees 2019/20 2020/21 2021/22 2022/23 Change Chg Total Water CIP 74,542 236,855 321,951 218,404 (103,547) -32.2% 0% Wastewater CIP 1,531,987 2,389,483 1,375,280 1,584,000 208,720 15.2% 2% Resufe CIP 11,211 12,102 15,623 5,708 (9,915) -63.5% 0% Park CIP 13,607 5,378 10,987 7,329 (3,658) -33.3% 0%
Asset Replacement 438,621 292,050 411,305 385,580 (25,725) -6.3% 1% Traffic Mitigation 1,200,837 2,833,262 1,652,875 1,630,000 (22,875) -1.4% 2% Median Mitigation 3,144 1,605 1,997 3,722 1,725 86.4% 0% Sub-Total Capital & Impact Fees 3,273,949 5,770,735 3,790,018 3,834,743 44,725 1.2% 5% Total All Funds $60,098,783 $57,408,881 $58,003,538 $74,302,048 $16,298,510 28.1% 100%

CITYWIDE REVENUES BUDGET CHANGES BY FUND
FY 22 vs FY23 Change
Actual Actual
Amended
Budget Budget Dollar Pct % of
Budget Expenses by Category 2019/20 2020/21 2021/22 2022/23 Change Chg Total 82-Wages & Benefits 13,359,690 13,880,648 15,940,913 15,041,018 (899,895) -5.6% 19% 83-Planned Operations 5,264,955 5,545,940 7,414,838 8,789,418 1,374,580 18.5% 11% 85-Required Operations 3,370,424 4,289,693 4,224,224 3,217,669 (1,006,555) -23.8% 4% 88-Operations -Internal 3,473,909 3,667,680 3,995,835 4,879,934 884,099 22.1% 6% 90-Debt Service 33,460 85,752 146,024 618,365 472,341 323.5% 1% 91-Other Non-Operationa 12,287,810 12,870,529 12,529,036 12,600,000 70,964 .6% 16% 92-Capital Outlay 287,212 731,036 1,007,727 - (1,007,727) -100.0% 0% 93-Capital Projects 8,769,380 5,920,168 15,637,138 26,170,000 10,532,862 67.4% 34% 94-Transfers-Out 5,616,988 1,515,267 862,546 5,989,009 5,126,463 594.3% 8% Total $52,463,828 $48,506,713 $61,758,281 $77,305,413 $15,547,132 25.2% 100% FY 22 vs FY23 Change
Actual Actual
Amended
Budget Budget Dollar Pct % of
Budget Expenses by Division 2019/20 2020/21 2021/22 2022/23 Change Chg Total Non-Departmental 572,993 572,993 50,000 - (50,000) -100.0% 0% City Council 97,789 97,789 130,824 128,988 (1,836) -1.4% 0% Planning Commission - - - 2,640 2,640 #.0% 0%
City Manager 706,672 706,672 797,629 689,652 (107,977) -13.5% 1% Education Partnership 729,409 729,409 1,005,872 1,043,028 37,156 3.7% 1% City Clerk 201,438 201,438 286,472 268,429 (18,043) -6.3% 0% Business Development 1,745,513 1,745,513 413,675 465,385 51,710 12.5% 1% Business Incentives 12,314,328 12,314,328 12,779,036 12,750,000 (29,036) -.2% 16% City Attorney 356,975 356,975 410,000 350,000 (60,000) -14.6% 0% Human Resources 383,954 383,954 462,411 526,662 64,251 13.9% 1% Finance 2,266,935 2,266,935 1,563,865 1,158,549 (405,316) -25.9% 1% Risk Management 1,944,095 1,944,095 1,940,755 1,061,566 (879,189) -45.3% 1% Public Transit 313,360 313,360 352,651 373,627 20,976 5.9% 0% Planning 549,356 549,356 746,153 814,514 68,361 9.2% 1% Police 6,315,307 6,315,307 8,615,514 7,539,043 (1,076,471) -12.5% 10% Animal Control 472,151 472,151 632,742 660,647 27,905 4.4% 1% Engineering 953,653 953,653 1,152,342 1,018,170 (134,172) -11.6% 1% Streets 5,516,075 5,516,075 13,202,429 17,987,005 4,784,576 36.2% 23% Water 5,688,707 5,688,707 6,562,098 9,420,063 2,857,965 43.6% 12% Wastewater 6,364,548 6,364,548 2,664,240 3,305,936 641,696 24.1% 4% Refuse 1,127,764 1,127,764 1,355,377 1,624,359 268,982 19.8% 2% Rail 181,479 181,479 175,987 56,337 (119,650) -68.0% 0% Vehicle Maintenance 310,633 310,633 347,864 268,061 (79,803) -22.9% 0% Public Facilities 1,097,428 1,097,428 2,811,583 12,628,770 9,817,187 349.2% 16% Building Inspection 838,499 838,499 1,195,211 1,198,964 3,753 .3% 2% Code Compliance 108,667 108,667 286,417 207,639 (78,778) -27.5% 0% Facility Maintenance 226,784 226,784 326,894 361,682 34,788 10.6% 0% Information Technology 873,030 873,030 1,098,803 1,128,754 29,951 2.7% 1% Telecommunications 206,286 206,286 391,437 266,943 (124,494) -31.8% 0% Total $52,463,828 $48,506,713 $61,758,281 $77,305,413 $15,547,132 25.2% 100%

CITYWIDE EXPENSES BUDGET CHANGES SUMMARY
Citywide budget narrative:

Note: Revenues include Transfers
36 SHAFTER OPERATING BUDGET 2022/23
FY 22 vs FY23 Change
Actual Actual
Amended
Budget Budget Dollar Pct % of
General Fund 2019/20 2020/21 2021/22 2022/23 Change Chg Total General 30,978,287 33,102,907 34,983,302 44,531,316 9,548,014 27.3% 58% Sub-Total General Fund 30,978,287 33,102,907 34,983,302 44,531,316 9,548,014 27.3% 58% FY 22 vs FY23 Change
Actual Actual
Amended
Budget Budget Dollar Pct % of
Enterprise 2019/20 2020/21 2021/22 2022/23 Change Chg Total Water Operations 5,648,707 5,563,501 6,562,098 9,420,063 2,857,965 43.6% 12% Wastewater Operations 1,355,754 1,927,260 2,552,722 3,055,936 503,214 19.7% 4% Refuse 1,127,764 1,492,460 1,355,377 1,624,359 268,982 19.8% 2% Rail Operations 181,479 138,591 175,987 56,337 (119,650) -68.0% 0% Public Transit 313,360 325,385 352,651 373,627 20,976 5.9% 0% Telecommunications 206,286 112,672 391,437 266,943 (124,494) -31.8% 0% Sub-Total Enterprise 8,833,350 9,559,869 11,390,272 14,797,265 3,406,993 29.9% 19% FY 22 vs FY23 Change
Actual Actual
Amended
Budget Budget Dollar Pct % of
Special Revenues 2019/20 2020/21 2021/22 2022/23 Change Chg Total Federal Grants 1,688,232 556,591 4,652,127 4,440,176 (211,951) -4.6% 6% Transportation 898,437 309,728 1,300,000 1,525,000 225,000 17.3% 2% State Gas 373,645 - 1,172,500 1,751,233 578,733 49.4% 2% Traffic Safety 1,995 - 100,000 4,520,000 4,420,000 4420.0% 6% SLESF 155,948 - 162,500 - (162,500) -100.0% 0%
Special PD Services - 1,882 - - #.0% 0%
Asset Forfeitures 31,439 - - - #.0% 0%
LLMD 435,075 507,994 794,200 572,760 (221,440) -27.9% 1% Low-Mod Income Housing 1,681 - - - #.0% 0%
CDBG 2,925 5,088 - - #.0% 0%
Road Maint & Rehab 615,204 640,308 250,000 1,200,000 950,000 380.0% 2% Sub-Total Special Revenues 4,204,581 2,021,591 8,431,327 14,009,169 5,577,842 66.2% 18% FY 22 vs FY23 Change
Actual Actual
Amended
Budget Budget Dollar Pct % of
Internal Service Funds 2019/20 2020/21 2021/22 2022/23 Change Chg Total Facility Maintenance 226,784 254,039 326,894 361,682 34,788 10.6% 0% Vehicle Maintenance 310,633 308,706 347,864 268,061 (79,803) -22.9% 0% Risk Management 1,944,095 2,421,491 1,940,755 1,061,566 (879,189) -45.3% 1% Information Technology 873,030 687,320 1,098,803 1,128,754 29,951 2.7% 1% Sub-Total Internal Service Funds 3,354,542 3,671,556 3,714,316 2,820,063 (894,253) -24.1% 4% FY 22 vs FY23 Change
Actual Actual
Amended
Budget Budget Dollar Pct % of
Capital & Impact Fees 2019/20 2020/21 2021/22 2022/23 Change Chg Total Water CIP 40,000 - - - #.0% 0%
Wastewater CIP 5,008,794 143,136 111,518 250,000 138,482 124.2% 0% Traffic Mitigation 44,274 7,654 3,127,546 897,600 (2,229,946) -71.3% 1% Sub-Total Capital & Impact Fees 5,093,068 150,790 3,239,064 1,147,600 (2,091,464) -64.6% 1% Total $52,463,828 $48,506,713 $61,758,281 $77,305,413 $15,547,132 25.2% 100%

CITYWIDE EXPENSES BUDGET CHANGES BY FUND
2022/23 SHAFTER OPERATING BUDGET 37
19/20 Bal 20/21 Bal 21/22 Est. Bal
22/23
Revenues
22/23
Operating
Expenses 22/23 Capital Transfers
22/23 Ending
Bal.

General Fund
Non‐Spendable         1,343,814        1,343,814              1,343,814                    ‐                    ‐                    ‐                  ‐         1,343,814 Restricted                     ‐                    ‐                          ‐                    ‐                    ‐                    ‐                  ‐                     ‐ Assigned       34,542,535      34,542,535            37,542,535                    ‐                    ‐                    ‐                  ‐       37,542,535 Unassigned       20,105,952      22,610,491            24,026,751      44,994,499      19,806,316      24,725,000      1,440,176       25,930,110 Sub‐Total General Fund $55,992,301 $58,496,840 $62,913,100 $44,994,499 $19,806,316 $24,725,000 $1,440,176 $64,816,459 Enterprise Funds
Water Operations         1,516,044        1,258,676              1,592,476        5,022,000        4,770,063        4,650,000      3,000,000            194,413 Wastewater Operations         1,705,856        2,131,667              1,614,797        2,535,000        2,255,936           800,000                  ‐         1,093,861 Refuse            371,041              67,067                   84,207        1,345,530        1,624,359                    ‐                  ‐           (194,622) Rail Operations        (1,264,040)       (1,383,731)             (1,473,716)           137,700              56,337                    ‐                  ‐        (1,392,353) Public Transit             (43,102)           223,421                 525,451           446,360           373,627                    ‐                  ‐            598,184 Telecommunications           (730,155)          (663,704)                (556,404)           165,886           266,943                    ‐                  ‐           (657,461) Sub‐Total Enterprise Funds $1,555,644 $1,633,396 $1,786,811 $9,652,476 $9,347,265 $5,450,000 $3,000,000 ($357,978) Special Revenue Funds
Federal Grants             (16,541)            (91,949)                 420,051        4,440,176                    ‐                    ‐     (2,879,576)         1,980,651 Transportation                     ‐          (318,893)                (623,893)           856,173                    ‐        1,525,000                  ‐        (1,292,720) State Gas            948,015        1,398,996              1,853,996           542,912                    ‐        1,100,000        (651,233)            645,675 Traffic Safety            104,159           172,155                 221,155              29,520                    ‐        4,520,000                  ‐        (4,269,325) SLESF            250,850           412,533                 574,533                5,000                    ‐                    ‐                  ‐            579,533 Special PD Services                 5,521                3,639                      1,039                    ‐                    ‐                    ‐                  ‐                 1,039 Asset Forfeitures            196,686           199,676                 202,676                3,000                    ‐                    ‐                  ‐            205,676 LLMD            424,104           604,905                 620,155           697,790           572,760                    ‐                  ‐            745,185 Low‐Mod Income Housing         1,747,063        1,773,619              1,800,619              25,000                    ‐                    ‐                  ‐         1,825,619 CDBG                      25              40,924                   80,824                    ‐                    ‐                    ‐                  ‐              80,824 Road Maint & Rehab            300,695              27,987                 406,987           423,529                    ‐        1,200,000           (11,767)           (381,251) Congestion Mitigation                     ‐                    ‐                          ‐                    ‐                    ‐                    ‐                  ‐                     ‐ Business Improvement District                     ‐                    ‐                          ‐                    ‐                    ‐                    ‐                  ‐                     ‐ Sub‐Total Special Revenue Funds $3,960,578 $4,223,593 $5,558,143 $7,023,100 $572,760 $8,345,000 ($3,542,576) $120,907 Internal Service Funds
Facility Maintenance                     ‐              12,180                (211,570)           370,439           361,682                    ‐                  ‐           (202,813) Vehicle Maintenance             (17,007)               (8,282)                   80,668           257,846           268,061                    ‐                  ‐              70,453 Risk Management                     ‐               (1,421)                (343,071)        1,061,566        1,061,566                    ‐                  ‐           (343,071) Information Technology              64,372           226,453                   96,883        1,118,370        1,128,754                    ‐                  ‐              86,499 Sub‐Total Internal Service Funds $47,364 $228,929 ($377,091) $2,808,221 $2,820,063 $0 $0 ($388,933) Capital & Impact Fees
Water CIP         1,160,885        1,397,740              1,635,740           218,404                    ‐                    ‐                  ‐         1,854,144 Wastewater CIP         3,753,030        5,999,377              8,245,377        1,584,000                    ‐           250,000                  ‐         9,579,377 Resufe CIP            297,374           309,476                 314,676                5,708                    ‐                    ‐                  ‐            320,384 Park CIP              52,190              57,568                   63,568                7,329                    ‐                    ‐                  ‐              70,897 Asset Replacement         4,352,784        4,644,834              4,938,834           385,580                    ‐                    ‐                  ‐         5,324,414 Traffic Mitigation         8,084,983      10,910,591            13,736,591        1,630,000                    ‐                    ‐        (897,600)       14,468,991 Median Mitigation            105,594           107,199                 109,199                3,722                    ‐                    ‐                  ‐            112,921 Sub‐Total Capital & Impact Fees $17,806,840 $23,426,785 $29,043,985 $3,834,743 $0 $250,000 ($897,600) $31,731,128 Total Citywide Revenues $79,362,728 $88,009,544 $98,924,949 $68,313,039 $32,546,404 $38,770,000 $0 $95,921,584 2022/23 CITYWIDE FUND BALANCE SUMMARY

CITYWIDE FUND SUMMARY
38 SHAFTER OPERATING BUDGET 2022/23
18/19 Actual  19/20 Actual  20/21 Actual  21/22 Budget
21/22 YTD
Actual
22/23
Proposed
General Fund $    31,759,264 $    35,539,723 $    35,730,251 $    35,582,293 $    23,019,163 $    46,434,675 Enterprise Funds
Water Operations         7,091,931         4,531,695          5,345,371         4,419,325         4,616,098         8,022,000 Wastewater Operations         2,118,603         7,074,995          2,363,428         2,076,468         2,223,217         2,535,000 Refuse $1,064,623 $1,056,593 $1,207,114 $1,050,799 $1,211,765 $1,345,530 Rail Operations             120,915             133,790                18,900                     ‐                     ‐             137,700 Public Transit             302,443             453,943             593,353             336,559               54,130             446,360 Telecommunications             148,802             164,402             179,192             208,584             269,029             165,886 Sub‐Total Enterprise Funds $10,847,317 $13,415,418 $9,707,358 $8,091,735 $8,374,239 $12,652,476 Special Revenue Funds
Federal Grants             465,841         1,671,691             481,183         4,201,077         2,619,417         6,000,776 Transportation             325,606             898,437                17,521             807,599                     ‐             856,173 State Gas $412,038 $502,845 $450,981 $526,920 $390,742 $542,912 Traffic Safety               30,915               43,052                67,996               42,007               58,239               29,520 SLESF             158,283             163,418             161,683             167,243             123,393                 5,000 Special PD Services                    207                    164                      ‐                    100                     ‐                     ‐ Asset Forfeitures                 8,591                 5,857                  2,990                 3,719                     ‐                 3,000 LLMD             509,428             563,850             706,226             756,462             736,798             697,790 Low‐Mod Income Housing               39,120               52,026                26,556               33,034                     ‐               25,000 CDBG             412,220                 2,950                45,987                     ‐                 5,064                     ‐ Road Maint & Rehab             533,098             563,496             378,946             397,329             373,954             411,762 Congestion Mitigation                     ‐                     ‐                      ‐                     ‐                     ‐                     ‐ Business Improvement District                     ‐                     ‐                      ‐                     ‐                     ‐                     ‐ Sub‐Total Special Revenue Funds $2,895,347 $4,467,786 $2,340,069 $6,935,490 $4,307,607 $8,571,933 Internal Service Funds
Facility Maintenance             159,340             226,784             266,775             326,731             168,364             370,439 Vehicle Maintenance             256,381             293,627             323,752             359,168             179,585             257,846 Risk Management $1,504,395 $1,944,095 $2,420,070 $1,940,347 $448,535 $1,061,566 Information Technology             958,690             937,401             849,871             977,756             488,878         1,118,370 Sub‐Total Internal Service Funds $2,878,806 $3,401,907 $3,860,468 $3,604,002 $1,285,362 $2,808,221 Capital & Impact Fees
Water CIP             393,827               74,542             236,855             321,951               81,028             218,404 Wastewater CIP         1,838,495         1,531,987          2,389,483         1,375,280         1,695,552         1,584,000 Resufe CIP $26,760 $11,211 $12,102 $15,623 $428 $5,708
Park CIP               24,838               13,607                  5,378               10,987               11,406                 7,329 Asset Replacement             455,406             438,621             292,050             411,305                     ‐             385,580 Traffic Mitigation         1,857,348         1,200,837          2,833,262         1,652,875         1,551,146         1,630,000 Median Mitigation                 5,504                 3,144                  1,605                 1,997                     ‐                 3,722 Sub‐Total Capital & Impact Fees $4,602,178 $3,273,949 $5,770,735 $3,790,018 $3,339,560 $3,834,743 Total Citywide Revenues $52,982,912 $60,098,783 $57,408,881 $58,003,538 $40,325,931 $74,302,048 Note: The Revenues Include "Transfers In"
2022/23 CITYWIDE PROJECTED REVENUES

CITYWIDE PROJECTED REVENUES
2022/23 SHAFTER OPERATING BUDGET 39
$31.8M $35.5M $35.7M $35.6M
$23.0M
$46.4M
$10.8M
$13.4M $9.7M $8.1M
$8.4M
$12.7M
$53.0M
$60.1M $57.4M $58.0M
$40.3M
$74.3M
$0.0M
$10.0M
$20.0M
$30.0M
$40.0M
$50.0M
$60.0M
$70.0M
$80.0M
18/19 Actual 19/20 Actual 20/21 Actual 21/22 Budget 21/22 YTD Actual 22/23 Proposed 2022/23 CITYWIDE PROJECTED REVENUES

BY FUND GROUP
General ENT Revenues ISF CAP Total Citywide Revenues
$24.9M $29.9M $29.6M $31.7M
$21.1M
$33.2M
$8.7M
$8.6M $10.8M $8.7M
$9.2M
$9.8M
$53.0M
$60.1M
$57.4M $58.0M
$40.3M
$74.3M
$0.0M
$10.0M
$20.0M
$30.0M
$40.0M
$50.0M
$60.0M
$70.0M
$80.0M
18/19 Actual 19/20 Actual 20/21 Actual 21/22 Budget 21/22 YTD Actual 22/23 Proposed 2022/23 CITYWIDE PROJECTED REVENUES

BY CATEGORY
70‐Taxes 71‐Fees for Service 72‐Connection/Impact Fe 73‐License & Permits 74‐Fines, Forfeitures, 75‐Rents & Concessions 76‐Investment Earnings 77‐Grants & Donations 78‐Other Revenue 79‐Transfers‐In 80‐Operations ‐Internal Total Citywide Revenues

CITYWIDE PROJECTED REVENUES CHART
40 SHAFTER OPERATING BUDGET 2022/23
18/19 Actual  19/20 Actual  20/21 Actual  21/22 Budget Actual Proposed General Fund $    35,492,704 $    30,978,287 $    33,225,712 $    34,983,302 $    29,008,746 $    44,531,316 Enterprise Funds
Water Operations         3,213,291         5,648,707          5,602,739         6,562,098         4,043,051         9,420,063 Wastewater Operations         1,466,471         1,355,754          1,937,617         2,552,722         1,866,683         3,055,936 Refuse $962,523 $1,127,764 $1,511,088 $1,355,377 $960,489 $1,624,359 Rail Operations            224,335            181,479             138,591            175,987            109,279               56,337 Public Transit            325,478            313,360             326,830            352,651            245,108            373,627 Telecommunications            222,975            206,286             112,741            391,437            160,749            266,943 Sub‐Total Enterprise Funds $6,415,073 $8,833,350 $9,629,606 $11,390,272 $7,385,359 $14,797,265 Special Revenue Funds
Federal Grants            465,841         1,688,232             556,591         4,652,127               19,255         4,440,176 Transportation            325,606            898,437             336,414         1,300,000            306,879         1,525,000 State Gas $1,042,633 $373,645 $0 $1,172,500 $0 $1,751,233 Traffic Safety                     ‐                 1,995                      ‐            100,000               18,171         4,520,000 SLESF            148,747            155,948                      ‐            162,500                     ‐                     ‐ Special PD Services                     ‐                     ‐                  1,882                     ‐                     ‐                     ‐ Asset Forfeitures                     ‐               31,439                      ‐                     ‐                     ‐                     ‐ LLMD            377,796            435,075             525,425            794,200            482,536            572,760 Low‐Mod Income Housing                     ‐                 1,681                      ‐                     ‐                     ‐                     ‐ CDBG            412,220                 2,925                  5,088                     ‐                     ‐                     ‐ Road Maint & Rehab            234,734            615,204             651,654            250,000                    200         1,200,000 Sub‐Total Special Revenue Funds $3,007,577 $4,204,581 $2,077,054 $8,431,327 $827,041 $14,009,169 Internal Service Funds
Facility Maintenance            159,339            226,784             254,595            326,894            323,069            361,682 Vehicle Maintenance            256,381            310,633             315,027            347,864            229,132            268,061 Risk Management         1,504,395         1,944,095          2,421,491         1,940,755         1,859,966         1,061,566 Information Technology            762,710            873,030             687,790         1,098,803            815,916         1,128,754 Sub‐Total Internal Service Funds $2,682,825 $3,354,542 $3,678,903 $3,714,316 $3,228,083 $2,820,063 Capital & Impact Fees
Water CIP                     ‐               40,000                      ‐                     ‐                     ‐                     ‐ Wastewater CIP               61,828         5,008,794             143,136            111,518            103,353            250,000 Resufe CIP               44,386               44,274                  7,654         3,127,546                 5,300            897,600 Park CIP
Asset Replacement
Traffic Mitigation
Median Mitigation
Sub‐Total Capital & Impact Fees $106,214 $5,093,068 $150,790 $3,239,064 $108,653 $1,147,600 Total Citywide Expenses $47,704,393 $52,463,828 $48,762,065 $61,758,281 $40,557,882 $77,305,413 2022/23 CITYWIDE PROPOSED EXPENSES

CITYWIDE PROPOSED EXPENSES
2022/23 SHAFTER OPERATING BUDGET 41
$35.5M $31.0M $33.2M $35.0M $29.0M
$44.5M
$6.4M $8.8M $9.6M $11.4M
$7.4M
$14.8M $47.7M
$52.5M $48.8M
$61.8M
$40.6M
$77.3M
$0.0M
$10.0M
$20.0M
$30.0M
$40.0M
$50.0M
$60.0M
$70.0M
$80.0M
$90.0M
18/19 Actual 19/20 Actual 20/21 Actual 21/22 Budget 21/22 YTD Actual 22/23 Proposed 2022/23 CITYWIDE PROPOSED EXPENSES

BY FUND GROUP
General ENT Revenues ISF CAP Total Citywide Expenses
$11.8M $13.4M $13.9M $15.9M $12.5M $15.0M
$5.3M $5.3M $5.7M $7.4M
$4.7M
$2.5M $3.4M $8.8M $4.3M
$4.2M
$3.6M
$3.2M $8.9M
$12.3M $12.9M
$12.5M
$12.6M
$12.4M $12.6M
$8.8M $6.0M
$15.6M
$5.0M
$26.2M
$47.7M
$52.5M
$48.8M
$61.8M
$40.6M
$77.3M
$0.0M
$10.0M
$20.0M
$30.0M
$40.0M
$50.0M
$60.0M
$70.0M
$80.0M
$90.0M
18/19 Actual 19/20 Actual 20/21 Actual 21/22 Budget 21/22 YTD Actual 22/23 Proposed 2022/23 CITYWIDE PROPOSED EXPENSES

BY FUND GROUP
82‐Wages & Benefits 83‐Planned Operations 85‐Required Operations 88‐Operations ‐Internal 90‐Debt Service 91‐Other Non‐Operationa 92‐Capital Outlay 93‐Capital Projects 94‐Transfers‐Out
Total Citywide Expenses

CITYWIDE PROPOSED EXPENSES CHART
42 SHAFTER OPERATING BUDGET 2022/23

GENERAL FUND SUMMARIES
General Fund Summary
General Fund Revenues
General Fund Expenditures by Department
General Fund P&L
General Fund Expenditures Budget Changes
General Fund Account Details
18/19 Actual  19/20 Actual  20/21 Actual  21/22 Budget
21/22 YTD
Actual
22/23
Proposed
Revenues $   31,606,930 $   35,352,336 $   35,730,251 $   35,419,793 $   23,019,163 $   44,994,499 Expenses:
82‐Wages & Benefits         9,617,109       10,839,786       11,397,458       13,224,251       10,262,738       12,689,370 83‐Planned Operations 3,106,550                  2,796,187         2,945,592         4,144,818         2,410,304         4,115,130 85‐Required Operations 152,735                        578,458            432,590            574,937            378,553            554,749 88‐Operations ‐Internal 1,531,531                  1,299,945         1,918,329         1,849,260            814,993         2,447,067 Debt Service
Operating Expenses $14,407,925 $15,514,376 $16,693,969 $19,793,266 $13,866,588 $19,806,316 Operating Income (Loss) $17,199,005 $19,837,960 $19,036,282 $15,626,527 $9,152,575 $25,188,183 91‐Other Non‐Operationa 8,898,419                12,287,810       12,875,341       12,529,036       12,568,687       12,600,000 92‐Capital Outlay            332,342            212,594            394,214            450,000              76,723                     ‐ 93‐Capital Projects         9,393,185         2,960,557         1,746,921         1,811,000         2,496,748       12,125,000 79‐Transfers‐In            152,334            187,387                     ‐            162,500                     ‐         1,440,176 94‐Transfers‐Out         2,460,833                 2,950         1,515,267            400,000                     ‐                     ‐ Non‐Operating Expenses $20,932,445 $15,276,524 $16,531,743 $15,027,536 $15,142,158 $23,284,824 Net Income/(Loss) $    (3,733,440) $      4,561,436 $      2,504,539 $         598,991 $    (5,989,583) $      1,903,359 $9.6M $10.8M $11.4M $13.2M
$10.3M $12.7M
$3.3M
$3.4M $3.4M
$4.7M
$2.8M
$4.7M
$10.4M
$13.6M $14.8M
$14.4M
$13.4M
$15.0M
$9.7M $3.2M
$2.1M
$2.3M
$2.6M
$12.1M
$31.6M
$35.4M $35.7M $35.4M
$23.0M
$45.0M
$0.0M
$5.0M
$10.0M
$15.0M
$20.0M
$25.0M
$30.0M
$35.0M
$40.0M
$45.0M
$50.0M
18/19 Actual 19/20 Actual 20/21 Actual 21/22 Budget 21/22 YTD Actual 22/23 Proposed 22/23 Proposed Budget
General Fund Summary
Labor M&O Other Operating Expenses Capital Requests & CIP Revenues

GENERAL FUND REVENUES VS EXPENDITURES
44 SHAFTER OPERATING BUDGET 2022/23
18/19 Actual 19/20 Actual 20/21 Actual 21/22 Budget
21/22 YTD
Actual
22/23
Proposed
70‐Taxes $ 23,384,376 $ 27,688,402 $ 28,066,883 $ 29,317,373 $ 19,601,768 $ 30,698,021 71‐Fees for Service 842,578 941,147 1,727,667 1,020,175 851,086 707,622 73‐License & Permits 1,255,485 1,072,419 1,807,576 1,174,000 1,264,765 1,234,050 74‐Fines, Forfeitures, 1,063 12,307 29,664 12,000 42,411 12,290 75‐Rents & Concessions 363,302 322,631 238,395 214,000 263,496 253,242 76‐Investment Earnings 2,202,516 1,740,322 794,009 1,080,000 261,729 750,000 77‐Grants & Donations 15,549 194,077 969,192 290,130 145,451 9,413,579 78‐Other Revenue 80,746 919,167 1,013,947 ‐ 25,402 96,900 79‐Transfers‐In 152,334 187,387 ‐ 162,500 ‐ 1,440,176 80‐Operations ‐Internal 3,461,315 2,461,864 1,082,918 2,312,115 563,055 1,828,795 Total GF Revenues $31,759,264 $35,539,723 $35,730,251 $35,582,293 $23,019,163 $46,434,675 $23.4M
$27.7M $28.1M $29.3M
$19.6M
$30.7M
$31.8M
$35.5M $35.7M $35.6M
$23.0M
$46.4M
$0.0M
$5.0M
$10.0M
$15.0M
$20.0M
$25.0M
$30.0M
$35.0M
$40.0M
$45.0M
$50.0M
18/19 Actual 19/20 Actual 20/21 Actual 21/22 Budget 21/22 YTD Actual 22/23 Proposed 22/23 Projected General Fund Revenues
70‐Taxes 71‐Fees for Service 73‐License & Permits
74‐Fines, Forfeitures, 75‐Rents & Concessions 76‐Investment Earnings 77‐Grants & Donations 78‐Other Revenue 79‐Transfers‐In
80‐Operations ‐Internal Total GF Revenues

GENERAL FUND REVENUES
2022/23 SHAFTER OPERATING BUDGET 45
Department 18/19 Actual 19/20 Actual 20/21 Actual 21/22 Budget 21/22 YTD
Actual
22/23
Proposed
City Council 81,482 97,789 57,941 130,824 102,322 128,988 City Manager 400,344 706,672 672,123 797,629 512,591 689,652 Education Partnership 796,331 729,409 779,980 1,005,872 798,718 1,043,028 City Clerk 322,714 201,438 198,401 286,472 173,062 268,429 Economic Development 11,906,095 14,059,841 12,492,360 13,192,711 12,872,364 13,215,385 City Attorney 325,970 356,975 343,716 410,000 311,388 350,000 Human Resources 379,047 383,954 410,917 462,411 354,139 526,662 Finance 1,417,461 2,266,935 3,061,485 1,563,865 911,009 1,158,549 Planning 562,698 549,356 639,124 746,153 428,308 814,514 Police 5,515,579 6,127,920 7,263,347 8,453,014 5,951,182 7,539,043 Animal Control 525,842 472,151 513,472 632,742 451,315 660,647 Engineering 843,837 953,653 1,070,612 1,152,342 856,983 1,018,170 Streets 3,423,499 1,459,213 2,002,265 1,806,056 3,436,094 3,080,236 Public Facilities 3,441,590 1,094,503 1,671,507 2,811,583 858,577 12,628,770 Building Inspection 906,843 838,499 1,041,977 1,195,211 780,642 1,198,964 Code Compliance ‐ 108,667 156,315 286,417 124,734 207,639 Non‐Departmental 4,643,372 571,312 850,170 50,000 85,318 2,640 Total GF Expenditures $35,492,704 $30,978,287 $33,225,712 $34,983,302 $29,008,746 $44,531,316 $0.6M
$0.9M
$0.2M
$0.6M
$0.4M
$0.5M
$1.0M
$0.7M
$6.4M
$0.6M
$0.9M
$1.9M
$1.3M
$1.1M
$11.1M
$0.0M $2.0M $4.0M $6.0M $8.0M $10.0M $12.0M $14.0M
City Council
City Manager
Education Partnership
City Clerk
Economic Development
City Attorney
Human Resources
Finance
Planning
Police
Animal Control
Engineering
Streets
Public Facilities
Building Inspection
Code Compliance
Non‐Departmental
22/23 General Fund Expenditures by Department
M&O Internal Charges Capital & Non‐Operating Transfers

GENERAL FUND EXPENDITURES CHART
46 SHAFTER OPERATING BUDGET 2022/23
General Fund
Actual Actual Actual
Amended
Budget 11Mo Actual Budget
Account 2018/19 2019/20 2020/21 2021/22 2021/22 2022/23 70-Taxes 23,384,376 27,688,402 28,066,883 29,317,373 19,601,768 30,698,021 71-Fees for Service 842,578 941,147 1,727,667 1,020,175 851,086 707,622 73-License & Permits 1,255,485 1,072,419 1,807,576 1,174,000 1,264,765 1,234,050 74-Fines, Forfeitures, 1,063 12,307 29,664 12,000 42,411 12,290 75-Rents & Concessions 363,302 322,631 238,395 214,000 263,496 253,242 76-Investment Earnings 2,202,516 1,740,322 794,009 1,080,000 261,729 750,000 77-Grants & Donations 15,549 194,077 969,192 290,130 145,451 9,413,579 78-Other Revenue 80,746 919,167 1,013,947 25,402 96,900 80-Operations -Internal 3,461,315 2,461,864 1,082,918 2,312,115 563,055 1,828,795 Total Revenues $31,606,930 $35,352,336 $35,730,251 $35,419,793 $23,019,163 $44,994,499 82-Wages & Benefits 9,617,109 10,839,786 11,397,458 13,224,251 10,262,738 12,689,370 83-Planned Operations 3,106,550 2,796,187 2,856,061 4,144,818 2,688,115 4,115,130 85-Required Operations 152,735 578,458 431,966 574,937 379,441 554,749 88-Operations -Internal 1,531,531 1,299,945 1,918,329 1,849,260 814,993 2,447,067 91-Other Non-Operationa 8,898,419 12,287,810 12,870,529 12,529,036 12,568,687 12,600,000 92-Capital Outlay 332,342 212,594 393,560 450,000 379,418 93-Capital Projects 9,393,185 2,960,557 1,719,737 1,811,000 2,540,948 12,125,000 Total Expenses $33,031,871 $30,975,337 $31,587,640 $34,583,302 $29,634,340 $44,531,316 79-Transfers-In 152,334 187,387 162,500 1,440,176
94-Transfers-Out 2,460,833 2,950 1,515,267 400,000
Total Transfers $2,613,167 $190,337 $1,515,267 $562,500 $0 $1,440,176 Total General Net Surplus/(Deficit) ($3,733,440) $4,561,436 $2,627,344 $598,991 ($6,615,177) $1,903,359

GENERAL FUND BY ACCOUNT CATEGORY SUMMARY
2022/23 SHAFTER OPERATING BUDGET 47
FY 22 vs FY23 Change
Actual Actual
Amended
Budget Budget Dollar Pct % of
General Fund Division List 2019/20 2020/21 2021/22 2022/23 Change Chg Total Non-Departmental 571,312 837,665 50,000 - (50,000) -100.0% #.0% City Council 97,789 57,733 130,824 128,988 (1,836) -1.4% .3% Planning Commission - 2,693 - 2,640 2,640 #.0% .0%
City Manager 706,672 671,948 797,629 689,652 (107,977) -13.5% 1.5% Education Partnership 729,409 776,129 1,005,872 1,043,028 37,156 3.7% 2.3% City Clerk 201,438 198,175 286,472 268,429 (18,043) -6.3% .6% Business Development 1,745,513 444,986 413,675 465,385 51,710 12.5% 1.0% Business Incentives 12,314,328 12,045,663 12,779,036 12,750,000 (29,036) -.2% 28.6% City Attorney 356,975 343,716 410,000 350,000 (60,000) -14.6% .8% Human Resources 383,954 410,906 462,411 526,662 64,251 13.9% 1.2% Finance 2,266,935 3,016,980 1,563,865 1,158,549 (405,316) -25.9% 2.6% Planning 549,356 638,597 746,153 814,514 68,361 9.2% 1.8% Police 6,127,920 7,262,344 8,453,014 7,539,043 (913,971) -10.8% 16.9% Animal Control 472,151 510,510 632,742 660,647 27,905 4.4% 1.5% Engineering 953,653 1,065,085 1,152,342 1,018,170 (134,172) -11.6% 2.3% Streets 1,459,213 1,976,733 1,806,056 3,080,236 1,274,180 70.6% 6.9% Water - - - - #.0% #.0%
Wastewater - - - - #.0% #.0%
Public Facilities 1,094,503 1,647,200 2,811,583 12,628,770 9,817,187 349.2% 28.4% Building Inspection 838,499 1,039,864 1,195,211 1,198,964 3,753 .3% 2.7% Code Compliance 108,667 155,980 286,417 207,639 (78,778) -27.5% .5% Information Technology - - - - #.0% #.0%
Total General Fund Expenditures $30,978,287 $33,102,907 $34,983,302 $44,531,316 $9,548,014 27.3% 100% FY 22 vs FY23 Change
Actual Actual
Amended
Budget Budget Dollar Pct % of
Non-Departmental Category
Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
83-Planned Operations - 2,259 - - #.0% #Error
91-Other Non-Operationa 121,258 824,866 - - #.0% #Error 92-Capital Outlay - 1,103 - - #.0% #Error
93-Capital Projects 450,054 9,437 50,000 - (50,000) -100.0% #Error Total None 571,312 837,665 50,000 - (50,000) -100.0% #Error FY 22 vs FY23 Change
Actual Actual
Amended
Budget Budget Dollar Pct % of
City Council Category Expenditures 2019/20 2020/21 2021/22 2022/23 Change Chg Total 82-Wages & Benefits 33,807 15,727 14,369 14,493 124 .9% 11.2% 83-Planned Operations 43,962 40,446 98,890 100,793 1,903 1.9% 78.1% 85-Required Operations 1,854 230 2,000 2,040 40 2.0% 1.6% 88-Operations -Internal 4,095 1,330 15,565 11,662 (3,903) -25.1% 9.0% 92-Capital Outlay 14,071 - - - #.0% #.0%
Total City Council 97,789 57,733 130,824 128,988 (1,836) -1.4% 100% FY 22 vs FY23 Change
Actual Actual
Amended
Budget Budget Dollar Pct % of
Planning Commission Category
Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
82-Wages & Benefits - 2,530 - 2,640 2,640 #.0% 100.0%
88-Operations -Internal - 163 - - #.0% #.0%
Total Planning Commission - 2,693 - 2,640 2,640 #.0% 100%

GENERAL FUND EXPENDITURES BUDGET CHANGES
48 SHAFTER OPERATING BUDGET 2022/23
FY 22 vs FY23 Change
Actual Actual
Amended
Budget Budget Dollar Pct % of
City Manager Category Expenditures 2019/20 2020/21 2021/22 2022/23 Change Chg Total 82-Wages & Benefits 572,290 480,448 643,301 560,394 (82,907) -12.9% 81.3% 83-Planned Operations 83,586 112,904 65,665 65,665 .0% 9.5% 85-Required Operations 7,456 3,138 3,945 3,945 .0% .6%
88-Operations -Internal 43,340 75,458 84,718 59,648 (25,070) -29.6% 8.6% 92-Capital Outlay - - - - #.0% #.0%
Total City Manager 706,672 671,948 797,629 689,652 (107,977) -13.5% 100% FY 22 vs FY23 Change
Actual Actual
Amended
Budget Budget Dollar Pct % of
Education Partnership Category
Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
82-Wages & Benefits 435,708 494,910 602,521 598,901 (3,620) -.6% 57.4% 83-Planned Operations 195,049 106,940 230,343 229,528 (815) -.4% 22.0% 85-Required Operations 24,994 28,216 53,230 53,230 .0% 5.1% 88-Operations -Internal 73,658 80,599 119,778 161,369 41,591 34.7% 15.5% 92-Capital Outlay - 45,418 - - #.0% .0%
93-Capital Projects - 20,046 - - #.0% #.0%
Total Education Partnership 729,409 776,129 1,005,872 1,043,028 37,156 3.7% 100% FY 22 vs FY23 Change
Actual Actual
Amended
Budget Budget Dollar Pct % of
City Clerk Category Expenditures 2019/20 2020/21 2021/22 2022/23 Change Chg Total 82-Wages & Benefits 121,036 139,318 149,097 136,993 (12,104) -8.1% 51.0% 83-Planned Operations 27,014 30,311 64,090 58,380 (5,710) -8.9% 21.7% 85-Required Operations 7,165 1,009 2,882 5,790 2,908 100.9% 2.2% 88-Operations -Internal 46,223 27,537 70,403 67,266 (3,137) -4.5% 25.1% Total City Clerk 201,438 198,175 286,472 268,429 (18,043) -6.3% 100% FY 22 vs FY23 Change
Actual Actual
Amended
Budget Budget Dollar Pct % of
Business Development Category
Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
82-Wages & Benefits 449,041 274,565 285,088 289,915 4,827 1.7% 62.3% 83-Planned Operations 43,824 32,579 70,365 102,150 31,785 45.2% 21.9% 85-Required Operations 11,695 4,490 6,797 11,604 4,807 70.7% 2.5% 88-Operations -Internal 39,063 44,982 51,425 61,716 10,291 20.0% 13.3% 93-Capital Projects 1,201,890 88,370 - - #.0% #.0%
Total Business Development 1,745,513 444,986 413,675 465,385 51,710 12.5% 100% FY 22 vs FY23 Change
Actual Actual
Amended
Budget Budget Dollar Pct % of
Business Incentives Category
Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
83-Planned Operations 147,776 - 250,000 150,000 (100,000) -40.0% 1.2% 91-Other Non-Operationa 12,166,552 12,045,663 12,529,036 12,600,000 70,964 .6% #.0% Total Business Incentives 12,314,328 12,045,663 12,779,036 12,750,000 (29,036) -.2% 100% FY 22 vs FY23 Change
Actual Actual
Amended
Budget Budget Dollar Pct % of
City Attorney Category Expenditures 2019/20 2020/21 2021/22 2022/23 Change Chg Total 83-Planned Operations 356,975 343,716 410,000 350,000 (60,000) -14.6% 100.0% Total City Attorney 356,975 343,716 410,000 350,000 (60,000) -14.6% 100% 2022/23 SHAFTER OPERATING BUDGET 49
FY 22 vs FY23 Change
Actual Actual
Amended
Budget Budget Dollar Pct % of
Human Resources Category
Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
82-Wages & Benefits 276,621 322,166 336,061 409,292 73,231 21.8% 77.7% 83-Planned Operations 55,608 34,493 52,015 45,115 (6,900) -13.3% 8.6% 85-Required Operations 7,096 1,395 3,595 5,672 2,077 57.8% 1.1% 88-Operations -Internal 44,210 52,852 70,740 66,583 (4,157) -5.9% 12.6% 92-Capital Outlay 419 - - - #.0% #.0%
Total Human Resources 383,954 410,906 462,411 526,662 64,251 13.9% 100% FY 22 vs FY23 Change
Actual Actual
Amended
Budget Budget Dollar Pct % of
Finance Category Expenditures 2019/20 2020/21 2021/22 2022/23 Change Chg Total 82-Wages & Benefits 808,375 858,707 820,620 771,213 (49,407) -6.0% 66.6% 83-Planned Operations 221,224 210,298 185,865 225,690 39,825 21.4% 19.5% 85-Required Operations 97,751 33,847 28,395 28,464 69 .2% 2.5% 88-Operations -Internal 80,146 126,606 128,985 133,182 4,197 3.3% 11.5% 92-Capital Outlay - 1,277 - - #.0% #.0%
93-Capital Projects 1,059,439 270,978 - - #.0% .0%
94-Transfers-Out - 1,515,267 400,000 - (400,000) -100.0% #.0% Total Finance 2,266,935 3,016,980 1,563,865 1,158,549 (405,316) -25.9% 100% FY 22 vs FY23 Change
Actual Actual
Amended
Budget Budget Dollar Pct % of
Planning Category Expenditures 2019/20 2020/21 2021/22 2022/23 Change Chg Total 82-Wages & Benefits 414,839 463,109 416,312 464,568 48,256 11.6% 57.0% 83-Planned Operations 78,268 103,491 263,440 267,471 4,031 1.5% 32.8% 85-Required Operations 8,308 1,032 4,938 4,880 (58) -1.2% .6% 88-Operations -Internal 47,941 70,965 61,463 77,595 16,132 26.2% 9.5% 92-Capital Outlay - - - - #.0% #.0%
93-Capital Projects - - - - #.0% #.0%
Total Planning 549,356 638,597 746,153 814,514 68,361 9.2% 100% FY 22 vs FY23 Change
Actual Actual
Amended
Budget Budget Dollar Pct % of
Police Category Expenditures 2019/20 2020/21 2021/22 2022/23 Change Chg Total 82-Wages & Benefits 4,819,652 5,374,892 6,445,419 5,573,011 (872,408) -13.5% 73.9% 83-Planned Operations 434,712 502,401 657,875 675,195 17,320 2.6% 9.0% 85-Required Operations 122,085 126,610 147,586 149,886 2,300 1.6% 2.0% 88-Operations -Internal 621,243 954,993 791,134 1,140,951 349,817 44.2% 15.1% 92-Capital Outlay 112,754 290,228 300,000 - (300,000) -100.0% .0% 93-Capital Projects 17,474 13,220 111,000 - (111,000) -100.0% #.0% Total Police 6,127,920 7,262,344 8,453,014 7,539,043 (913,971) -10.8% 100% FY 22 vs FY23 Change
Actual Actual
Amended
Budget Budget Dollar Pct % of
Animal Control Category Expenditures 2019/20 2020/21 2021/22 2022/23 Change Chg Total 82-Wages & Benefits 321,542 323,191 366,533 352,736 (13,797) -3.8% 53.4% 83-Planned Operations 84,283 96,283 174,205 179,855 5,650 3.2% 27.2% 85-Required Operations 25,006 28,631 32,308 36,706 4,398 13.6% 5.6% 88-Operations -Internal 35,961 51,336 59,696 91,350 31,654 53.0% 13.8% 92-Capital Outlay 5,359 122 - - #.0% #.0%
93-Capital Projects - 10,947 - - #.0% #.0%
Total Animal Control 472,151 510,510 632,742 660,647 27,905 4.4% 100% 50 SHAFTER OPERATING BUDGET 2022/23
FY 22 vs FY23 Change
Actual Actual
Amended
Budget Budget Dollar Pct % of
Engineering Category Expenditures 2019/20 2020/21 2021/22 2022/23 Change Chg Total 82-Wages & Benefits 713,288 655,347 760,679 665,862 (94,817) -12.5% 65.4% 83-Planned Operations 133,742 290,268 269,353 220,340 (49,013) -18.2% 21.6% 85-Required Operations 22,162 12,805 15,338 27,200 11,862 77.3% 2.7% 88-Operations -Internal 74,540 101,558 96,972 104,768 7,796 8.0% 10.3% 92-Capital Outlay 9,921 5,107 10,000 - (10,000) -100.0% .0% Total Engineering 953,653 1,065,085 1,152,342 1,018,170 (134,172) -11.6% 100% FY 22 vs FY23 Change
Actual Actual
Amended
Budget Budget Dollar Pct % of
Streets Category Expenditures 2019/20 2020/21 2021/22 2022/23 Change Chg Total 82-Wages & Benefits 624,585 725,381 893,180 1,302,158 408,978 45.8% 42.3% 83-Planned Operations 399,171 303,053 587,425 569,480 (17,945) -3.1% 18.5% 85-Required Operations 86,565 60,105 78,392 59,640 (18,752) -23.9% 1.9% 88-Operations -Internal 83,699 135,289 117,059 148,958 31,899 27.3% 4.8% 92-Capital Outlay 33,493 5,107 130,000 - (130,000) -100.0% .0% 93-Capital Projects 231,700 747,798 - 1,000,000 1,000,000 #.0% #.0% Total Streets 1,459,213 1,976,733 1,806,056 3,080,236 1,274,180 70.6% 100% FY 22 vs FY23 Change
Actual Actual
Amended
Budget Budget Dollar Pct % of
Water Category Expenditures 2019/20 2020/21 2021/22 2022/23 Change Chg Total 94-Transfers-Out - - - - #.0% #Error
Total Water - - - - #.0% #Error
FY 22 vs FY23 Change
Actual Actual
Amended
Budget Budget Dollar Pct % of
Wastewater Category Expenditures 2019/20 2020/21 2021/22 2022/23 Change Chg Total 83-Planned Operations - - - - #.0% #Error
Total Wastewater - - - - #.0% #Error
FY 22 vs FY23 Change
Actual Actual
Amended
Budget Budget Dollar Pct % of
Public Facilities Category
Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
82-Wages & Benefits 562,487 519,554 524,937 658,495 133,558 25.4% 5.2% 83-Planned Operations 309,072 316,254 377,557 495,826 118,269 31.3% 3.9% 85-Required Operations 150,816 130,110 192,760 160,244 (32,516) -16.9% 1.3% 88-Operations -Internal 35,090 77,143 56,329 189,205 132,876 235.9% 1.5% 92-Capital Outlay 34,088 45,198 10,000 - (10,000) -100.0% .0% 93-Capital Projects - 558,941 1,650,000 11,125,000 9,475,000 574.2% 88.1% 94-Transfers-Out 2,950 - - - #.0% #.0%
Total Public Facilities 1,094,503 1,647,200 2,811,583 12,628,770 9,817,187 349.2% 100% FY 22 vs FY23 Change
Actual Actual
Amended
Budget Budget Dollar Pct % of
Building Inspection Category
Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
82-Wages & Benefits 600,839 620,424 827,566 786,115 (41,451) -5.0% 65.6% 83-Planned Operations 175,245 320,240 259,140 281,270 22,130 8.5% 23.5% 85-Required Operations 4,667 262 2,364 5,040 2,676 113.2% .4% 88-Operations -Internal 57,748 98,938 106,141 126,539 20,398 19.2% 10.6% 92-Capital Outlay - - - - #.0% #.0%
Total Building Inspection 838,499 1,039,864 1,195,211 1,198,964 3,753 .3% 100% 2022/23 SHAFTER OPERATING BUDGET 51
FY 22 vs FY23 Change
Actual Actual
Amended
Budget Budget Dollar Pct % of
Code Compliance Category
Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
82-Wages & Benefits 85,676 127,189 138,568 102,584 (35,984) -26.0% 49.4% 83-Planned Operations 6,676 10,125 128,590 98,372 (30,218) -23.5% 47.4% 85-Required Operations 838 86 407 408 1 .2% .2%
88-Operations -Internal 12,988 18,580 18,852 6,275 (12,577) -66.7% 3.0% 92-Capital Outlay 2,489 - - - #.0% #.0%
Total Code Compliance 108,667 155,980 286,417 207,639 (78,778) -27.5% 100% FY 22 vs FY23 Change
Actual Actual
Amended
Budget Budget Dollar Pct % of
Information Technology Category
Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
93-Capital Projects - - - - #.0% #Error
Total Information Technology - - - - #.0% #Error
52 SHAFTER OPERATING BUDGET 2022/23
General
Actual Actual Actual
Amended
Budget 11Mo Actual Budget
Account 2018/19 2019/20 2020/21 2021/22 2021/22 2022/23 400000-Prop Tax - Current Sec 1,620,543 1,583,018 1,695,502 1,831,202 1,776,152 1,822,382 400001-Prop Tax - Current Unsec 138,803 145,355 222,526 166,077 203,294 210,000 400002-Prop Tax - Supp Current Sec - 19,899 30,971 - 30,127 20,000 400003-Prop Tax - Supp Current Unsec - 203 1,250 - 1,360 500 400004-Prop Tax - Prior Sec 22,142 10,467 23,472 20,000 20,105 15,000 400005-Prop Tax - Prior Unsec (907) 869 (1,945) - 2,467 1,000 400006-Prop Tax - Supp Prior Sec - 374 4,310 - 4,100 3,000 400007-Prop Tax - Supp Prior Unsec - 93 120 - 29 100
400008-Prop Tax - State-Aid Home Exem 8,059 12,781 8,950 13,686 7,190 10,100 400010-Prop Tax - In Lieu of VLF 2,222,405 2,449,731 2,820,686 2,849,908 1,534,586 2,923,950 400011-Prop Tax - RDA Pass Thru - - 56,885 - 57,460 -
400012-Prop Tax - ABx1 26 Excess - 169,199 151,302 - 169,781 150,000 400013-Prop Tax - Other In Lieu Taxes - 1,547 1,409 - - 300 400100-Sales Tax - Bradley-Burns 18,692,355 22,417,415 22,014,895 23,551,000 15,174,895 24,900,000 400101-Sales Tax - Prop 172 23,045 24,130 23,925 23,000 30,318 23,460 400200-Franchise Tax - Electricity 587,263 108,567 382,439 100,000 - 227,029 400201-Franchise Tax - Natural Gas - 375,040 61,545 375,000 - - 400202-Franchise Tax - Refuse - 235,515 375,071 250,000 391,117 250,000 400203-Franchise Tax - Cable - 66,099 90,140 67,500 96,700 70,000 400400-Real Property Trans Tax 61,418 51,570 88,438 60,000 102,087 61,000 400700-Motor Vehicle License Fee/Tax 9,250 16,530 14,992 10,000 - 10,200 Sub-Total 70-Taxes $23,384,376 $27,688,402 $28,066,883 $29,317,373 $19,601,768 $30,698,021 410100-Building Fees - Misc - 2,755 6,952 2,000 5,279 2,040 410150-Abatement Fees - - 49,159 - 2,450 -
410400-Planning Fees - Zone & Subdiv 284,516 207,217 440,859 185,000 258,377 188,700 410500-Police Fees - Misc 16,608 44,684 18,491 15,000 25,017 18,360 410501-Police Fees - Vehicle Impound 11,611 23,986 46,332 17,000 36,140 17,340 410502-Police Feees - Range - 12,220 19,020 12,000 13,750 6,834 410600-Education Fees - Misc - 685 241 - - -
410601-Education Fees - Tuition 6,627 2,174 - 2,000 - 2,040 410700-Engineering Fees - Misc 189,910 264,098 352,387 10,000 21,064 60,000 410701-Offsite Plan Check and Inspect 14,105 84,478 709,998 500,000 122,998 225,000 410801-Streets Fees - Sweeping 1,370 4,109 2,739 2,675 1,370 2,728 410900-Admin Fees - Misc - 130 260 - 480 -
410901-Admin Fees - New Accts 9,460 6,900 - - 1,680 1,120 410902-Admin Fees - Replace Billing 5 - - - - -
411000-Animal Control - Misc - 2,555 9,945 1,000 4,750 - 411001-Animal Control - Shelter Fees 5,860 8,376 3,355 6,000 2,045 2,500 411002-Animal Control - Adoption Fees 30,995 23,160 9,550 15,000 8,516 7,600 411003-Animal Microchip Fee - - - - - -
415000-Miscelaneous Fees 271,511 253,620 58,379 252,500 347,170 173,360 Sub-Total 71-Fees for Service $842,578 $941,147 $1,727,667 $1,020,175 $851,086 $707,622 430000-Business License Fee 60,942 64,874 68,732 60,000 79,954 70,800 430100-Animal License Fee 5,900 5,230 4,370 4,000 4,135 4,100 430200-Encroachment Permit 8,682 12,100 10,768 10,000 38,654 8,650 430300-Building Permits 1,170,717 984,710 1,723,631 1,100,000 1,141,322 1,150,000 435000-Misc Permits 9,244 5,505 75 - 700 500
Sub-Total 73-License & Permits $1,255,485 $1,072,419 $1,807,576 $1,174,000 $1,264,765 $1,234,050 440002-Fines - Police 843 11,018 23,249 10,000 39,316 10,200 440004-Fines - Code Compliance - 150 2,825 2,000 - 1,040 440200-Penalties - 1,029 3,590 - 3,095 1,000
440201-Spay/Neuter Failure Penalty 220 110 - - - 50
Sub-Total 74-Fines, Forfeitures, $1,063 $12,307 $29,664 $12,000 $42,411 $12,290 450000-Lease Revenues 304,632 288,759 217,123 182,000 249,098 228,682 450100-Facility Rental 30,431 10,541 205 6,500 2,735 9,000 450200-Park Rental - 850 2,025 9,500 5,790 -
450400-Mineral Rights 28,239 22,481 19,042 16,000 5,873 15,560 Sub-Total 75-Rents & Concessions $363,302 $322,631 $238,395 $214,000 $263,496 $253,242 460001-Interest 7135 Checking - - 643 - - -
460002-Interest 5691 Saving - - 5,934 - - -
460021-Interest Investments - - 4,832 - 261,343 -

GENERAL FUND ACCOUNT DETAILS
2022/23 SHAFTER OPERATING BUDGET 53
General
Actual Actual Actual
Amended
Budget 11Mo Actual Budget
Account 2018/19 2019/20 2020/21 2021/22 2021/22 2022/23 460100-Interest - Property Tax - 39,206 962 - 386 -
469900-Allocated Interest 2,202,516 1,701,116 781,638 1,080,000 - 750,000 Sub-Total 76-Investment Earnings $2,202,516 $1,740,322 $794,009 $1,080,000 $261,729 $750,000 470000-CA Grant - - - - - 4,649,676
470003-CA Grant - AB109 - - - - 676 -
470004-CA Grant - POST Train Reimb 13,969 6,531 - 7,500 - 7,650 470005-CA Grant- HIDTA - - 24,026 - 15,051 -
470020-CA KERNCOG HUD REAP - - - - 15,641 65,000
470040-CA Grant - Prop 68 Local Parks - - 39,412 - 65,653 4,300,000 470050-CA Grant - Library - - - - 3,800 -
470107-FED GRNT State Pass thru - - 252,388 - - 253,000 470108-FED GRNT County Pass Thru - 97,221 646,866 - - - 470150-Grants - Miscellaneous Revenue - - 2,000 - - -
470200-Other Agency Grant-Misc - 59,348 - 250,000 - 134,853 470300-Donations - Misc 1,580 30,977 4,500 32,630 44,630 3,400 Sub-Total 77-Grants & Donations $15,549 $194,077 $969,192 $290,130 $145,451 $9,413,579 480000-Sale of Prop - Capitalized 8,589 822,017 788,700 - - 10,200 480100-Misc Refunds 72,157 96,290 219,450 - 24,689 86,700 480400-Restitution - 860 5,797 - 713 -
Sub-Total 78-Other Revenue $80,746 $919,167 $1,013,947 $0 $25,402 $96,900 410302-MCCF Administration 1,193,433 760,068 - - - -
416000-Internal Admin Charges 378,370 404,638 412,731 442,520 221,260 412,731 416001-Ind Cost Allocation - Operat 587,825 657,045 670,187 683,590 341,795 1,416,064 416002-Ind Cost Allocation - Capital 798,996 - - 1,186,005 - - 416003-Ind Cost Allocation - MCCF 502,691 640,113 - - - - Sub-Total 80-Operations -Internal $3,461,315 $2,461,864 $1,082,918 $2,312,115 $563,055 $1,828,795 Total Revenues $31,606,930 $35,352,336 $35,730,251 $35,419,793 $23,019,163 $44,994,499 500000-Full Time Wages 6,045,281 6,832,741 7,065,497 7,770,003 6,411,922 8,067,875 500100-Part Time Wages 172,287 176,243 141,710 306,269 202,233 22,880 500200-Temporary Wages - - - - - 251,746
500400-Overtime 146,446 168,349 45,856 246,474 174,820 - 500401-Overtime - Court - - - - 1,973 -
500402-Overtime - Holdover - - - - - -
500403-Overtime - Backfill Vacation - - - - - -
500404-Overtime - Backfill Sick - - - 1,235 - -
500406-Overtime - Holiday 43,383 60,523 - 4,300 - -
500407-Overtime - Special Events - - - - - -
500408-Overtime - Training & Travel - - - - - -
500409-Overtime - Range - - - - - -
500500-Cellphone Allowance - - 9,969 50,460 27,857 32,524 500501-Auto Allowance - 7,889 13,635 59,103 35,234 1,491 500502-Uniform & Equipment Allowance - 6,643 19,513 51,185 13,193 13,025 500503-Education Reimbursement - 845 8,250 - 77 -
500504-One-Time Compensation - - 50,374 2,665 112,859 - 500505-Miscellaneous Reimbursement - 1,300 - - - -
500506-Incentive- Bilingual Pay - - 21,891 78,523 56,459 65,198 500507-Incentive- Degree - - 7,866 39,778 18,298 19,211 500508-Incentive-Certificate Pay - - 40,813 163,346 101,175 115,270 500509-Incentive-Canine Handler - - 451 1,602 1,354 1,617 500600-Retirement - 50,146 1,019,328 1,239,367 899,916 1,175,227 500601-Retirement - Supp Pmts - - 3,379 - 1,600 -
500602-Unfunded Accr. Liab. (UAL) - - - - 13,190 -
500800-Health Insurance 2,848,270 2,974,034 1,339,368 1,511,577 1,209,386 1,522,336 500801-Dental Insurance - 2,210 45,423 44,276 37,416 41,904 500802-Vision Insurance - 1,045 21,850 21,011 17,513 20,109 500803-Life Insurance - 2,751 25,959 32,786 24,658 27,749 500880-Work Comp Insurance 361,442 516,754 968,884 808,208 369,033 748,073 509000-Payroll Taxes - 38,313 547,442 792,083 532,572 563,135 Sub-Total 82-Wages & Benefits $9,617,109 $10,839,786 $11,397,458 $13,224,251 $10,262,738 $12,689,370 510000-Office Supplies 49,559 49,633 50,115 54,411 38,764 56,191 54 SHAFTER OPERATING BUDGET 2022/23
General
Actual Actual Actual
Amended
Budget 11Mo Actual Budget
Account 2018/19 2019/20 2020/21 2021/22 2021/22 2022/23 510001-Departmental Supplies 441,173 283,763 257,270 413,223 251,570 376,956 510003-PAL / Explorer Supplies - 66 - - - 5,000
510012-Inmate Medical Supplies - - - - - -
510014-Canine Supplies - 1,302 2,259 4,000 3,371 4,080
510015-Books - 4,819 5,298 38,800 14,225 34,800
510016-Classroom Supplies - 389 409 5,260 4,965 5,260
510060-Med/Safety Test - - - - 12,530 -
510100-Service Agreements - 71,205 117,012 106,039 93,349 184,836 510103-Postage & Freight 13,996 7,888 13,156 14,800 6,641 13,757 510104-Advertising 4,435 4,432 6,011 7,000 6,493 7,000
510105-Software Licensing - 21,859 72,928 166,913 147,441 206,754 510106-Subscriptions & Dues 46,775 68,628 59,498 96,900 63,900 87,749 510109-Janitorial Services - 32,595 94,368 117,875 108,329 113,315 510110-Landscaping Services 6,768 41,185 79,035 80,493 47,772 80,199 510111-Adoption Services 42,889 26,384 47,226 52,100 33,106 56,000 510113-CA Law Enfc Telcom Sys (CLETS) 13,284 16,508 14,708 17,000 12,831 17,340 510114-Outsource Activity - - 50,000 - 41,667 -
510115-Recruitment 92,717 81,790 37,603 33,642 13,005 69,774 510116-Employee Dev & Reten (SEDAC) 18,133 17,344 11,061 18,875 15,999 18,900 510117-Traffic Sig. Operation & Maint - 23,549 35,691 45,000 21,275 40,000 510120-DUI Crime Lab - 5,535 14,923 14,743 14,743 15,221 510121-Streetlight Repair and Maint. - - - 100,000 68,880 150,000 510122-Shafter Library - - - 40 40 -
510124-Spay/Neuter Expenses - - - 25,000 14,400 25,000
510200-Repairs & Maintenance 14,928 117,971 114,461 133,509 79,221 146,059 510202-Hardware Maintenance - - - 16,500 - 10,000
510204-Equipment Repair - 26,381 24,947 30,070 16,802 46,901 510205-Building Repair & Maintenance - 15,506 10,479 10,250 6,526 10,765 510300-Vehicle Operations 221,395 281,813 308,139 254,746 175,271 182,054 510302-Vehicle Operations - Fuel - - - 87,257 141,883 228,000 510400-Professional Services 1,330,387 1,090,120 924,314 1,144,269 416,697 951,762 510401-Engineering Services - 580 17,744 75,000 62,705 75,000 510402-Accounting & Auditing Services - - 7,500 50,000 28,399 96,000 510403-Actuarial Services - - - 5,000 11,050 9,800
510404-Instructors - 34,627 - - - -
510420-Legal Services - 130,382 251,731 285,800 210,848 240,000 510421-Legal Services - Personnel 8,728 76,150 92,732 140,000 125,204 100,000 510422-Legal Services - Litigation - 25,000 39,860 45,000 - 50,000 510423-Legal Services - Bus Devel 579,663 147,776 - 250,000 - 150,000 510501-Training 120,196 53,175 41,359 70,236 34,729 109,993 510505-Travel - 3,876 13,698 56,800 24,639 61,764
510600-Rents & Leases - - 2,000 - 2,400 -
510602-Property Rental 78,452 23,428 4,138 20,267 4,350 20,600 510801-Outside Agency Costs 3,309 1,207 21,704 500 22,705 800 510802-Community Promotion 19,763 9,251 6,625 41,500 11,144 41,500 510806-Elections - 70 6,059 16,000 435 16,000
Sub-Total 83-Planned Operations $3,106,550 $2,796,187 $2,856,061 $4,144,818 $2,688,115 $4,115,130 510118-Credit Card Processing Fees - 5,702 2,381 - - -
510119-Bank Fees - 30 1,009 7,200 133 7,344
510405-Property Tax - Administration - 82,036 16,351 16,000 13,250 16,320 510701-Communications 63,767 91,520 68,888 103,658 59,593 104,617 510704-Water - 223,998 115,817 145,525 116,181 167,257
510705-Sewer - 2,772 5,018 6,074 4,387 9,582
510706-Refuse - 4,603 28,959 48,400 39,350 19,330
510707-Power 88,968 150,494 156,402 182,750 121,826 161,090 510708-Natural Gas - 12,307 10,639 25,330 12,366 29,209 510804-Incentives - 5,000 16,595 40,000 12,332 40,000
510805-Bad Debt Expense - (4) (10) - (267) -
510810-Misc Over/Short - - 1,662 - (598) -
511001-Fees & Chgs 7135 Checking - - 3,073 - - -
2022/23 SHAFTER OPERATING BUDGET 55
General
Actual Actual Actual
Amended
Budget 11Mo Actual Budget
Account 2018/19 2019/20 2020/21 2021/22 2021/22 2022/23 511002-Fees & Chgs 5691 Saving - - 5,182 - - -
Sub-Total 85-Required Operations $152,735 $578,458 $431,966 $574,937 $379,441 $554,749 520000-Asset Replace 250,000 248,750 184,026 238,750 9,740 243,525 520100-Internal ISF Chrg - Shop 129,996 147,922 168,013 192,791 96,396 185,649 520200-Internal ISF Chrg - Building 463,369 169,000 221,602 269,327 134,662 348,649 520300-Internal ISF Chrg - IT 450,990 439,523 725,363 789,563 394,780 928,059 520400-Internal ISF Chrg - Liability 237,176 294,750 619,325 358,829 179,415 741,185 Sub-Total 88-Operations -Internal $1,531,531 $1,299,945 $1,918,329 $1,849,260 $814,993 $2,447,067 510803-Development Agreements 8,898,419 12,166,552 12,045,663 12,529,036 12,557,472 12,600,000 560800-Emergency Response - 121,258 824,866 - 11,215 -
Sub-Total 91-Other Non-Operationa $8,898,419 $12,287,810 $12,870,529 $12,529,036 $12,568,687 $12,600,000 570000-Furniture & Fixtures - 2,908 46,023 - - -
570100-Automotive Equipment 202,677 54,169 288,801 430,000 73,756 - 570200-Machinery & Equipment 129,665 155,517 58,736 20,000 2,967 - Sub-Total 92-Capital Outlay $332,342 $212,594 $393,560 $450,000 $379,418 $0 580000-Capital Prj.- Land 9,393,185 1,511,897 400,399 - 18,436 - 580100-Capital Prj.- Infrastrucutre - 115,367 747,798 - 2,341,734 1,000,000 580200-Capital Prj.- Buildings & Imp. - 261,143 269,791 990,000 72,081 9,800,000 580300-Capital Prj.- Other Imp. - 1,072,150 301,749 821,000 64,497 1,325,000 Sub-Total 93-Capital Projects $9,393,185 $2,960,557 $1,719,737 $1,811,000 $2,540,948 $12,125,000 Total Expenses $33,031,871 $30,975,337 $31,587,640 $34,583,302 $29,634,340 $44,531,316 490000-Trans In - Gen Fund - - - - - -
490002-Trans In - Gen Fund-RDA Bnd - - - - - -
490005-Trans In - Asset Forfeitures - 31,439 - - - -
490100-Trans In - SLEF 148,747 155,948 - 162,500 - -
490200-Trans In - Traffic Impact 3,587 - - - - -
490501-Trans In - FED Grants - - - - - 1,440,176
Sub-Total 79-Transfers-In $152,334 $187,387 $0 $162,500 $0 $1,440,176 590000-Trans Out - Gen Fund 2,460,833 - - - - -
590051-Trans Out - CDBG - 2,950 - - - -
590801-Trans Out - MCCF Operations - - 1,515,267 400,000 - - Sub-Total 94-Transfers-Out $2,460,833 $2,950 $1,515,267 $400,000 $0 $0 Total Transfers $2,613,167 $190,337 $1,515,267 $562,500 $0 $1,440,176 Total General Net Surplus/(Deficit) ($3,733,440) $4,561,436 ($5,989,583) $598,991 ($6,615,177) $1,903,359 56 SHAFTER OPERATING BUDGET 2022/23

GENERAL FUND

DEPARTMENTS

CITY COUNCIL

CITY MANAGER

NON-DEPARTMENTAL

EDUCATION PARTNERSHIP

CITY CLERK

BUSINESS DEVELOPMENT

BUSINESS INCENTIVES

CITY ATTORNEY

HUMAN RESOURCES

FINANCE

PLANNING
POLICE

ANIMIAL CONTROL

ENGINEERING

STREETS

PUBLIC FACILITIES

BUILDING INSPECTION

CODE COMPLIENCE

CITY COUNCIL GOALS
First Row R to L: Cathy L. Prout, Mayor; Gilbert Alvarado, Council Member Second Row L to R: Chad Givens, Mayor Pro Tem; Cesar Lopez, Council Member; Pete Espinoza, Council Member
Provide a High Level of Public Safety
Commitment to Education
Aggressively Pursue Economic Development
Improve and Maintain Infrastructure Development and City Parks City Council
Actual Actual Actual
Amended
Budget 11Mo Actual Budget
2018/19 2019/20 2020/21 2021/22 2021/22 2022/23
82-Wages & Benefits
500000-Full Time Wages 6,600 13,200 - 13,200 - -
500100-Part Time Wages - - 14,300 - 14,300 13,200
500502-Uniform & Equipment Allowance - - 21 - 21 -
500600-Retirement 5,573 - - - -
500800-Health Insurance 776 1,528 - 1,552 - -
500880-Work Comp Insurance 63 158 - 124 - -
509000-Payroll Taxes 13,348 1,406 - 1,406 1,293
Total 82-Wages & Benefits $7,439 $33,807 $15,727 $14,876 $15,727 $14,493 83-Planned Operations
510000-Office Supplies 444 126 663 200 774 204
510001-Departmental Supplies 2,715 4,212 5,844 3,000 5,844 3,060 510100-Service Agreements 80 1,614 22,300 1,614 23,000
510106-Subscriptions & Dues 28,218 23,979 22,826 25,000 22,826 25,500 510110-Landscaping Services 782 719 850 719 867
510300-Vehicle Operations - - - 100 - 102
510400-Professional Services - - - - - -
510501-Training 17,140 5,478 1,821 10,000 1,821 10,200
510505-Travel - - - 3,000 - 3,060
510801-Outside Agency Costs 3,309 1,207 704 500 801 800 510802-Community Promotion 13,920 8,098 6,255 34,000 6,255 34,000 Total 83-Planned Operations $65,746 $43,962 $40,446 $98,950 $40,653 $100,793 85-Required Operations
510701-Communications 1,854 - 2,000 - 2,040
510707-Power - - 230 - 230 -
Total 85-Required Operations $0 $1,854 $230 $2,000 $230 $2,040 88-Operations -Internal
520200-Internal ISF Chrg - Building - - 308 - 308 3,120 520300-Internal ISF Chrg - IT 4,151 4,095 1,022 4,532 1,022 8,542 Total 88-Operations -Internal $8,297 $4,095 $1,330 $4,532 $1,330 $11,662 92-Capital Outlay
570200-Machinery & Equipment 14,071 - - - -
Total 92-Capital Outlay $0 $14,071 $0 $0 $0 $0
Expenses $81,482 $97,789 $57,733 $120,358 $57,940 $128,988 Total City Council Net Surplus/(Deficit) ($81,482) ($97,789) ($57,733) ($120,358) ($57,940) ($128,988) 2022/23 SHAFTER OPERATING BUDGET 59

CITY COUNCIL
Planning Commission
Actual Actual Actual
Amended
Budget 11Mo Actual Budget
2018/19 2019/20 2020/21 2021/22 2021/22 2022/23
82-Wages & Benefits
500000-Full Time Wages - - - 3,000 - -
500100-Part Time Wages - - 2,300 - 2,300 2,400
509000-Payroll Taxes - - 230 - 230 240
Total 82-Wages & Benefits $0 $0 $2,530 $3,000 $2,530 $2,640 88-Operations -Internal
520300-Internal ISF Chrg - IT - - 163 - 163 -
Total 88-Operations -Internal $0 $0 $163 $0 $163 $0
Expenses $0 $0 $2,693 $3,000 $2,693 $2,640
Total Planning Commission Net Surplus/
(Deficit)
$0 $0 ($2,693) ($3,000) ($2,693) ($2,640)
60 SHAFTER OPERATING BUDGET 2022/23

CITY MANAGER'S OFFICE
Created Monthly Leadership Meetings with School Principals.

Ratified MOUs with SPOA and SEIU for a two-year term.

The City of Shafter receives control of the CDCR Facility.

Transition and Partnership of the City and Shafter Chamber of Commerce.

GENERAL
Hosted 1st Annual City Hall Selfie Day with the community.

Conducted Citywide Employee Survey.

Designed Strategic Plan Document.

Produced City 2021 Highlight Video.

Conducted print, web, and social media outreach for various events and programs.

Managed growth of City social media accounts and increased followers by: 646 (Facebook) and 674 on Instagram.

Continued to produce the "Shafter, What's Happening" E-Newsletter and increased followers by 111.

Provided live-streamed meetings, workshops, and community events.

Created State of the City Highlight Video.

COMMUNITY ENGAGEMENT
5 2022/23 SHAFTER OPERATING BUDGET 61

CITY MANAGER
City Manager
Actual Actual Actual
Amended
Budget 11Mo Actual Budget
2018/19 2019/20 2020/21 2021/22 2021/22 2022/23
71-Fees for Service
415000-Miscelaneous Fees 113 25 - 25 -
Total 71-Fees for Service $0 $113 $25 $0 $25 $0
Revenues $0 $113 $25 $0 $25 $0
82-Wages & Benefits
500000-Full Time Wages 239,156 455,434 360,428 333,595 360,428 422,720 500100-Part Time Wages - - - - - -
500400-Overtime - - 58 - 58 -
500500-Cellphone Allowance - - 739 - 739 2,524
500501-Auto Allowance 250 1,477 - 1,477 185
500502-Uniform & Equipment Allowance - - 21 - 21 -
500505-Miscellaneous Reimbursement 1,300 - - - -
500506-Incentive- Bilingual Pay - - 591 - 591 961
500600-Retirement 1,474 15,286 - 15,286 25,827
500800-Health Insurance 96,265 109,311 45,496 124,705 45,496 73,211 500801-Dental Insurance 95 1,685 - 1,685 1,582
500802-Vision Insurance 46 791 - 791 681
500803-Life Insurance 152 1,204 - 1,204 1,265
500880-Work Comp Insurance 2,105 2,712 27,835 3,182 27,835 4,182 509000-Payroll Taxes 1,516 24,837 - 24,837 27,256
Total 82-Wages & Benefits $343,326 $572,290 $480,448 $461,482 $480,448 $560,394 83-Planned Operations
510000-Office Supplies 1,203 706 917 2,000 1,052 2,000
510001-Departmental Supplies 2,562 3,098 3,808 3,000 3,808 3,000 510100-Service Agreements 212 51,780 - 51,780 -
510103-Postage & Freight 184 71 511 500 511 500
510106-Subscriptions & Dues 1,685 2,022 3,406 3,000 3,406 3,000 510109-Janitorial Services 3,073 873 2,800 873 875
510110-Landscaping Services 782 719 400 719 923
510115-Recruitment 1,018 29,610 - - - -
510200-Repairs & Maintenance 3,574 3,072 1,975 3,112 3,867 510300-Vehicle Operations 800 525 277 - 277 -
510302-Vehicle Operations - Fuel - - - - - -
510400-Professional Services 179 32,397 40,051 25,000 40,051 25,000 510420-Legal Services 4,575 1,439 10,000 1,439 10,000
510501-Training 9,117 1,839 5,681 10,000 5,681 8,000
510505-Travel 73 - 3,500 - 3,500
510802-Community Promotion 774 1,029 370 5,000 370 5,000 Total 83-Planned Operations $17,522 $83,586 $112,904 $67,175 $113,079 $65,665 85-Required Operations
510701-Communications 2,998 2,789 1,952 2,750 1,952 2,750 510704-Water 1,927 100 - 100 150
510705-Sewer 43 14 - 14 20
510706-Refuse 161 371 - 371 100
510707-Power 2,234 701 - 701 925
510708-Natural Gas 302 - - - -
Total 85-Required Operations $2,998 $7,456 $3,138 $2,750 $3,138 $3,945 88-Operations -Internal
520000-Asset Replace 10,000 10,000 7,500 10,000 7,500 10,200 520100-Internal ISF Chrg - Shop 596 669 770 784 770 851 520200-Internal ISF Chrg - Building 8,295 10,853 9,455 18,369 9,455 6,241 520300-Internal ISF Chrg - IT 7,348 9,163 31,328 13,018 31,328 15,121 520400-Internal ISF Chrg - Liability 8,715 12,655 26,405 15,223 26,405 27,235 Total 88-Operations -Internal $34,954 $43,340 $75,458 $57,394 $75,458 $59,648 62 SHAFTER OPERATING BUDGET 2022/23
City Manager
Actual Actual Actual
Amended
Budget 11Mo Actual Budget
2018/19 2019/20 2020/21 2021/22 2021/22 2022/23
92-Capital Outlay
570200-Machinery & Equipment - - - - - -
Total 92-Capital Outlay $1,544 $0 $0 $0 $0 $0
Expenses $400,344 $706,672 $671,948 $588,801 $672,123 $689,652 79-Transfers-In
490000-Trans In - Gen Fund - - - - - -
Total 79-Transfers-In $0 $0 $0 $0 $0
Transfers $0 $0 $0 $0 $0
Total City Manager Net Surplus/(Deficit) ($400,344) ($706,559) ($671,923) ($588,801) ($672,098) ($689,652) City Attorney
Actual Actual Actual
Amended
Budget 11Mo Actual Budget
2018/19 2019/20 2020/21 2021/22 2021/22 2022/23
83-Planned Operations
510400-Professional Services 317,242 146,722 - 250,000 - - 510420-Legal Services 109,103 211,124 75,000 211,124 200,000 510421-Legal Services - Personnel 8,728 76,150 92,732 60,000 92,732 100,000 510422-Legal Services - Litigation 25,000 39,860 25,000 39,860 50,000 Total 83-Planned Operations $325,970 $356,975 $343,716 $410,000 $343,716 $350,000 Expenses $325,970 $356,975 $343,716 $410,000 $343,716 $350,000 Total City Attorney Net Surplus/(Deficit) ($325,970) ($356,975) ($343,716) ($410,000) ($343,716) ($350,000)

CITY ATTORNEY
2022/23 SHAFTER OPERATING BUDGET 63
Completed GAF Expansion of the Shafter Library & Learning Center.

Transitioned Library to City operation in an innovative partnership with Bakersfield College.

Returned Shafter Library & Learning Center to regular opening hours and capacity. Shafter Library is now open more than any library in Kern County.

Secured grant funding to update book collection and add murals and artwork throughout the building.

EDUCATION PARTNERSHIP
6 EDUCATION PARTNERSHIP
Education Partnership
Actual Actual Actual
Amended
Budget 11Mo Actual Budget
2018/19 2019/20 2020/21 2021/22 2021/22 2022/23
71-Fees for Service
410600-Education Fees - Misc 685 241 - 241 -
410601-Education Fees - Tuition 6,627 2,174 - 2,000 - 2,040 Total 71-Fees for Service $6,627 $2,859 $241 $2,000 $241 $2,040 77-Grants & Donations
470050-CA Grant - Library - - - - - -
470300-Donations - Misc 1,000 2,500 - 2,500 1,500
Total 77-Grants & Donations $0 $1,000 $2,500 $0 $2,500 $1,500 Revenues $6,627 $3,859 $2,741 $2,000 $2,741 $3,540
82-Wages & Benefits
500000-Full Time Wages 198,551 218,629 227,129 209,005 227,129 230,563 500100-Part Time Wages 103,293 105,203 124,703 124,563 124,703 7,280 500200-Temporary Wages - - - - - 251,746
500500-Cellphone Allowance - - 739 - 739 2,402
500501-Auto Allowance 800 1,292 - 1,292 185
500502-Uniform & Equipment Allowance - - 64 - 64 -
500504-One-Time Compensation - - 2,614 - 2,614 -
500506-Incentive- Bilingual Pay - - 872 - 872 5,121
500600-Retirement 1,447 31,221 - 31,221 33,263
500800-Health Insurance 98,295 98,924 46,635 102,488 46,635 45,308 500801-Dental Insurance 69 1,495 - 1,495 1,286
500802-Vision Insurance 33 713 - 713 614
500803-Life Insurance 89 877 - 877 861
500880-Work Comp Insurance 2,765 9,303 28,065 3,181 28,065 2,195 509000-Payroll Taxes 1,211 28,491 - 28,491 18,077
Total 82-Wages & Benefits $402,904 $435,708 $494,910 $439,237 $494,910 $598,901 83-Planned Operations
510000-Office Supplies 11,705 4,771 1,080 6,500 1,141 2,500 510001-Departmental Supplies 19,706 8,012 7,569 12,970 7,569 30,970 510015-Books 4,819 5,298 9,900 7,001 34,800
510016-Classroom Supplies 389 409 2,500 730 5,260
510060-Med/Safety Test - - - - - -
510100-Service Agreements 13,109 16,223 18,100 17,159 35,000 510103-Postage & Freight 65 53 102 100 102 100
510105-Software Licensing - - - - - 73,300
510109-Janitorial Services 8,455 21,166 8,000 21,166 25,200 510115-Recruitment 370 1,208 2,825 1,500 2,825 1,500
510122-Shafter Library - - - - - -
510200-Repairs & Maintenance 5,842 4,188 13,354 4,259 3,800 510300-Vehicle Operations - - - - - 1,000
510302-Vehicle Operations - Fuel - - - - - 500
510400-Professional Services 256,887 105,099 26,513 22,998 26,513 8,498 510404-Instructors 34,627 - 43,900 - -
510420-Legal Services 3,704 16,083 5,000 16,083 -
510501-Training 1,738 911 1,308 1,800 1,308 1,800
510505-Travel - - 38 700 38 1,700
510602-Property Rental 4,050 4,050 4,138 3,600 4,138 3,600 Total 83-Planned Operations $294,521 $195,049 $106,940 $150,922 $110,033 $229,528 85-Required Operations
510701-Communications 1,877 13,246 1,095 15,500 1,095 3,500 510704-Water 223 - - - -
510705-Sewer 59 - - - -
510706-Refuse 292 702 600 807 825
510707-Power 5,158 9,115 - 9,115 7,975
510708-Natural Gas 1,016 709 - 709 930
510804-Incentives 5,000 16,595 40,000 16,595 40,000
Total 85-Required Operations $1,877 $24,994 $28,216 $56,100 $28,322 $53,230 2022/23 SHAFTER OPERATING BUDGET 65
Education Partnership
Actual Actual Actual
Amended
Budget 11Mo Actual Budget
2018/19 2019/20 2020/21 2021/22 2021/22 2022/23
88-Operations -Internal
520000-Asset Replace 10,000 10,000 12,463 10,000 12,463 10,200 520200-Internal ISF Chrg - Building 24,115 1,792 9,588 21,803 9,588 18,145 520300-Internal ISF Chrg - IT 50,655 49,969 31,770 45,626 31,770 104,239 520400-Internal ISF Chrg - Liability 9,211 11,897 26,778 4,009 26,778 28,785 Total 88-Operations -Internal $93,981 $73,658 $80,599 $81,438 $80,599 $161,369 92-Capital Outlay
570000-Furniture & Fixtures - - 40,120 44,700 40,774 -
570200-Machinery & Equipment - - 5,298 10,300 5,298 -
Total 92-Capital Outlay $3,048 $0 $45,418 $55,000 $46,071 $0 93-Capital Projects
580200-Capital Prj.- Buildings & Imp. - - 20,046 - 20,046 - Total 93-Capital Projects $0 $0 $20,046 $0 $20,046 $0
Expenses $796,331 $729,409 $776,129 $782,697 $779,981 $1,043,028 Total Education Partnership Net Surplus/
(Deficit)
($789,704) ($725,550) ($773,388) ($780,697) ($777,240) ($1,039,488) 66 SHAFTER OPERATING BUDGET 2022/23

CITY CLERK
Converted City Council and Planning Commission Meetings to Hybrid Meetings.

Council Chamber Audio/Visual Updates.
7 CITY CLERK
City Clerk
Actual Actual Actual
Amended
Budget 11Mo Actual Budget
2018/19 2019/20 2020/21 2021/22 2021/22 2022/23
82-Wages & Benefits
500000-Full Time Wages 170,569 84,558 86,091 76,282 86,091 87,152 500400-Overtime 940 (463) - - - -
500500-Cellphone Allowance - - 369 - 369 1,201
500501-Auto Allowance 500 923 - 923 116
500506-Incentive- Bilingual Pay - - 295 - 295 961
500600-Retirement 695 14,478 - 14,478 16,201
500800-Health Insurance 71,497 34,371 21,672 42,956 21,672 23,036 500801-Dental Insurance 37 784 - 784 687
500802-Vision Insurance 10 329 - 329 307
500803-Life Insurance 36 338 - 338 354
500880-Work Comp Insurance 1,519 1,000 7,811 728 7,811 465 509000-Payroll Taxes 292 6,228 - 6,228 6,513
Total 82-Wages & Benefits $244,525 $121,036 $139,318 $119,966 $139,318 $136,993 83-Planned Operations
510000-Office Supplies 735 378 403 500 537 510
510001-Departmental Supplies 734 923 199 1,000 288 1,020 510100-Service Agreements - - 1,318 2,800 1,318 1,500
510103-Postage & Freight 33 334 200 334 350
510104-Advertising 4,357 4,432 6,011 4,500 6,011 7,000
510105-Software Licensing - - - 15,000 - 16,000
510106-Subscriptions & Dues 2,981 10,405 7,769 10,000 7,769 8,000 510109-Janitorial Services 2,053 429 - 429 1,500
510110-Landscaping Services 782 719 650 719 800
510200-Repairs & Maintenance 3,538 2,917 4,000 2,920 1,200 510300-Vehicle Operations - - 26 200 26 -
510400-Professional Services 10,934 3,900 40 4,000 40 2,000 510501-Training 6,994 364 4,087 4,030 4,087 1,000
510505-Travel 12 - 400 - 500
510802-Community Promotion 5,069 124 - (430) - 1,000
510806-Elections 70 6,059 13,700 6,059 16,000
Total 83-Planned Operations $31,804 $27,014 $30,311 $60,550 $30,538 $58,380 85-Required Operations
510701-Communications 788 1,693 376 2,000 376 2,040
510704-Water 3,321 33 - 33 3,200
510705-Sewer 14 5 - 5 -
510706-Refuse 161 63 - 63 -
510707-Power 1,737 532 - 532 550
510708-Natural Gas 239 - - - -
Total 85-Required Operations $788 $7,165 $1,009 $2,000 $1,009 $5,790 88-Operations -Internal
520000-Asset Replace 10,000 10,000 7,500 10,000 7,500 10,200 520100-Internal ISF Chrg - Shop 614 689 793 808 793 877 520200-Internal ISF Chrg - Building 15,479 19,525 2,708 34,281 2,708 11,647 520300-Internal ISF Chrg - IT 15,375 13,252 8,973 15,286 8,973 31,639 520400-Internal ISF Chrg - Liability 4,129 2,757 7,563 4,009 7,563 12,903 Total 88-Operations -Internal $45,597 $46,223 $27,537 $64,384 $27,537 $67,266 Expenses $322,714 $201,438 $198,175 $246,900 $198,402 $268,429 Total City Clerk Net Surplus/(Deficit) ($322,714) ($201,438) ($198,175) ($246,900) ($198,402) ($268,429) 68 SHAFTER OPERATING BUDGET 2022/23

ECONOMIC DEVELOPMENT
Extended Business Expansion, Attraction, & Retention (BEAR) Program for downtown core businesses.

Recruited RL Environmental for a new 10-year lease for the former MI Swaco facility.

Represented Shafter on multiple B3K Economic Development committees.

Collaborated with Kern EDC and Wonderful Company on economic data and entitlement for future projects.

Signed Amazon to multiple short-term leases of Container Yard.

Represented Shafter at multiple local and Kern County dinners and events.

Held initial City Council Economic Development Strategic Planning Workshop.

Countryside Car Wash – preparing for groundbreaking and construction.

Starbucks – first location in Shafter with an expected July opening.

Connected with 20+ Economic Directors across the U.S., discussing best practices.

Continued entitlement process on City-owned properties for future tenants.

Maintained multiple media marketing efforts to create connections. 8 ECONOMIC DEVELOPMENT
Business Development
Actual Actual Actual
Amended
Budget 11Mo Actual Budget
2018/19 2019/20 2020/21 2021/22 2021/22 2022/23
82-Wages & Benefits
500000-Full Time Wages 230,938 344,331 206,141 305,696 206,141 225,441 500500-Cellphone Allowance - - 406 - 406 1,444
500501-Auto Allowance 1,242 1,606 - 1,606 204
500502-Uniform & Equipment Allowance - - - - - -
500503-Education Reimbursement - - - - - -
500504-One-Time Compensation - - 641 - 641 -
500600-Retirement 927 16,400 - 16,400 15,740
500800-Health Insurance 80,756 91,389 18,489 92,151 18,489 27,232 500801-Dental Insurance 42 683 - 683 664
500802-Vision Insurance 20 274 - 274 252
500803-Life Insurance 92 702 - 702 764
500880-Work Comp Insurance 6,036 10,105 16,590 3,386 16,590 3,685 509000-Payroll Taxes 893 12,633 - 12,633 14,489
Total 82-Wages & Benefits $317,730 $449,041 $274,565 $401,233 $274,565 $289,915 83-Planned Operations
510000-Office Supplies 251 250 195 500 302 510
510001-Departmental Supplies 457 170 166 1,300 166 1,326 510100-Service Agreements 100 2,070 120 2,070 122
510103-Postage & Freight 25 21 27 150 27 153
510106-Subscriptions & Dues 6,000 12,188 12,000 13,000 12,000 13,260 510109-Janitorial Services 2,503 429 - 429 600
510110-Landscaping Services 967 2,340 500 2,340 3,000
510115-Recruitment 30,201 108 - - - -
510200-Repairs & Maintenance 7,825 3,641 7,200 3,645 7,344 510205-Building Repair & Maintenance 606 - 750 - 765
510400-Professional Services 29,583 15,129 11,014 41,195 11,014 45,000 510501-Training 4,625 991 862 2,500 862 27,550
510505-Travel 255 (165) 1,000 (165) 1,020
510602-Property Rental 24,402 2,711 - - - -
510802-Community Promotion - - - 1,500 - 1,500
Total 83-Planned Operations $95,544 $43,824 $32,579 $69,715 $32,690 $102,150 85-Required Operations
510701-Communications 679 1,727 595 2,161 595 2,204
510704-Water 6,167 1,296 - 1,296 6,200
510705-Sewer 121 183 - 183 300
510706-Refuse 161 63 - 63 300
510707-Power 3,280 2,353 - 2,353 2,300
510708-Natural Gas 239 - - - 300
Total 85-Required Operations $679 $11,695 $4,490 $2,161 $4,490 $11,604 88-Operations -Internal
520000-Asset Replace 5,000 5,000 3,750 5,000 3,750 5,100 520100-Internal ISF Chrg - Shop 1,805 2,026 2,334 2,376 2,334 2,578 520200-Internal ISF Chrg - Building 11,196 12,102 5,474 21,248 5,474 8,424 520300-Internal ISF Chrg - IT 9,132 9,008 18,137 8,740 18,137 18,792 520400-Internal ISF Chrg - Liability 8,583 10,927 15,287 13,410 15,287 26,822 Total 88-Operations -Internal $35,716 $39,063 $44,982 $50,774 $44,982 $61,716 93-Capital Projects
580000-Capital Prj.- Land 1,978,344 1,189,179 58,849 - 58,849 - 580300-Capital Prj.- Other Imp. 12,711 29,521 - 31,121 - Total 93-Capital Projects $1,978,344 $1,201,890 $88,370 $0 $89,971 $0 Expenses $2,428,013 $1,745,513 $444,986 $523,883 $446,698 $465,385 79-Transfers-In
490000-Trans In - Gen Fund - - - - - -
Total 79-Transfers-In $0 $0 $0 $0 $0
Transfers $0 $0 $0 $0 $0
70 SHAFTER OPERATING BUDGET 2022/23
Total Business Development Net Surplus/
(Deficit)
($2,428,013) ($1,745,513) ($444,986) ($523,883) ($446,698) ($465,385) Business Incentives
Actual Actual Actual
Amended
Budget 11Mo Actual Budget
2018/19 2019/20 2020/21 2021/22 2021/22 2022/23
83-Planned Operations
510423-Legal Services - Bus Devel 579,663 147,776 - 250,000 - 150,000 Total 83-Planned Operations $579,663 $147,776 $0 $250,000 $0 $150,000 91-Other Non-Operationa
510803-Development Agreements 8,898,419 12,166,552 12,045,663 - 12,045,663 12,600,000 Total 91-Other Non-Operationa $8,898,419 $12,166,552 $12,045,663 $0 $12,045,663 $12,600,000 Expenses $9,478,082 $12,314,328 $12,045,663 $250,000 $12,045,663 $12,750,000 Total Business Incentives Net Surplus/
(Deficit)
($9,478,082) ($12,314,328) ($12,045,663) ($250,000) ($12,045,663) ($12,750,000) 2022/23 SHAFTER OPERATING BUDGET 71

HUMAN RESOURCES
Monitored and administered COVID-19 cases.

Ratified MOUs with SPOA and SEIU for a two-year term.

Completed SEIU Compensation Study with the assistance of Koff & Associates.

Implemented NEOGOV, improving the recruitment process.

Updated the following HR policies:

Created the following HR policies: 1) Drug and Alcohol (Citywide Policy); and 2) Workplace Violence.

Staff trained in Risk Management and implemented new processes.

1. Sexual Harassment and Discrimination

2. COVID-19 Prevention Program

3. COVID-19 Supplemental Paid Sick Leave

4. Family Medical Leave Act, California Family Rights Act, and Pregnancy Disability Leave.
9 HUMAN RESOURCES
Human Resources
Actual Actual Actual
Amended
Budget 11Mo Actual Budget
2018/19 2019/20 2020/21 2021/22 2021/22 2022/23
82-Wages & Benefits
500000-Full Time Wages 210,551 194,222 207,519 185,809 207,519 290,251 500400-Overtime 705 (705) - 3,000 - -
500500-Cellphone Allowance - - 739 - 739 2,402
500501-Auto Allowance 500 923 - 923 116
500502-Uniform & Equipment Allowance - - 200 - 200 -
500506-Incentive- Bilingual Pay - - 591 - 591 961
500600-Retirement 1,135 24,244 - 24,244 29,993
500800-Health Insurance 84,920 78,287 51,475 88,336 51,475 62,928 500801-Dental Insurance 48 989 - 989 1,158
500802-Vision Insurance 38 792 - 792 805
500803-Life Insurance 87 817 - 817 962
500880-Work Comp Insurance 1,638 2,287 18,143 1,772 18,143 1,277 509000-Payroll Taxes 722 15,734 - 15,734 18,439
Total 82-Wages & Benefits $297,814 $276,621 $322,166 $278,917 $322,166 $409,292 83-Planned Operations
510000-Office Supplies 743 539 730 1,000 737 1,000
510001-Departmental Supplies 4,100 2,323 3,365 4,000 3,365 4,000 510060-Med/Safety Test - - - - - -
510100-Service Agreements 118 312 - 312 -
510103-Postage & Freight 969 464 266 800 266 400
510105-Software Licensing - - - 7,000 - -
510106-Subscriptions & Dues 637 4,831 5,884 6,000 5,884 6,000 510109-Janitorial Services 2,053 429 - 429 -
510110-Landscaping Services 782 719 1,000 719 1,020
510115-Recruitment 2,508 20 20 - 20 -
510116-Employee Dev & Reten (SEDAC) 18,133 17,344 11,061 18,875 11,061 18,900 510200-Repairs & Maintenance 3,062 1,532 3,000 1,536 2,500 510300-Vehicle Operations 32 51 18 250 18 255
510400-Professional Services 7,355 17,339 4,687 5,270 4,687 5,040 510501-Training 4,574 4,688 5,424 5,500 5,424 4,000
510505-Travel 1,994 46 500 46 2,000
Total 83-Planned Operations $39,051 $55,608 $34,493 $53,195 $34,504 $45,115 85-Required Operations
510701-Communications 1,050 2,518 686 2,600 686 2,652
510704-Water 2,548 100 - 100 2,500
510705-Sewer 43 14 - 14 -
510706-Refuse 161 63 - 63 -
510707-Power 1,587 532 - 532 520
510708-Natural Gas 239 - - - -
Total 85-Required Operations $1,050 $7,096 $1,395 $2,600 $1,395 $5,672 88-Operations -Internal
520000-Asset Replace 10,000 10,000 7,500 10,000 7,500 10,200 520100-Internal ISF Chrg - Shop 596 669 770 784 770 851 520200-Internal ISF Chrg - Building 11,241 14,178 6,274 24,894 6,274 8,458 520300-Internal ISF Chrg - IT 12,391 12,223 20,787 14,238 20,787 25,499 520400-Internal ISF Chrg - Liability 6,904 7,140 17,521 9,221 17,521 21,575 Total 88-Operations -Internal $41,132 $44,210 $52,852 $59,137 $52,852 $66,583 92-Capital Outlay
570000-Furniture & Fixtures 419 - - - -
Total 92-Capital Outlay $0 $419 $0 $0 $0 $0
Expenses $379,047 $383,954 $410,906 $393,849 $410,917 $526,662 Total Human Resources Net Surplus/(Deficit) ($379,047) ($383,954) ($410,906) ($393,849) ($410,917) ($526,662) 2022/23 SHAFTER OPERATING BUDGET 73

FINANCE
Management oversight and general support for City departments, including budget coordination, financial management and reporting, budgeting, payroll, accounts payable, accounts receivable, procurement oversight, cash receipts, and accounting services for the City, consistent with legal requirements and generally accepted accounting principles.

Management of the investment of City funds, administration of banking transactions, and administration of the City’s legal and fiduciary responsibilities to timely payment of principal and interest on the City’s outstanding bond obligations and for ongoing bond disclosure.

Administration and revenue collection for sales tax, property tax, franchise fee, business licenses, and others.
10 FINANCE
Finance
Actual Actual Actual
Amended
Budget 11Mo Actual Budget
2018/19 2019/20 2020/21 2021/22 2021/22 2022/23
71-Fees for Service
410900-Admin Fees - Misc 130 260 - 260 -
410901-Admin Fees - New Accts 9,460 6,900 - 6,000 - 1,120 410902-Admin Fees - Replace Billing - - - - - -
Total 71-Fees for Service $9,465 $7,030 $260 $6,000 $260 $1,120 76-Investment Earnings
460001-Interest 7135 Checking - - 643 - 643 -
460002-Interest 5691 Saving - - 5,934 - 5,934 -
460021-Interest Investments - - 4,832 - 4,832 -
469900-Allocated Interest 2,202,516 1,701,116 781,638 1,200,000 781,638 750,000 Total 76-Investment Earnings $2,202,516 $1,701,116 $793,047 $1,200,000 $793,047 $750,000 80-Operations -Internal
416000-Internal Admin Charges 378,370 404,638 412,731 404,638 412,731 412,731 Total 80-Operations -Internal $378,370 $404,638 $412,731 $404,638 $412,731 $412,731 Revenues $2,590,351 $2,112,784 $1,206,038 $1,610,638 $1,206,038 $1,163,851 82-Wages & Benefits
500000-Full Time Wages 468,274 530,434 552,338 478,203 552,338 523,275 500100-Part Time Wages 1,627 19,073 - 4,116 - -
500400-Overtime 467 1,492 85 - 85 -
500500-Cellphone Allowance - - 847 - 847 -
500501-Auto Allowance 1,155 1,785 - 1,785 -
500502-Uniform & Equipment Allowance - - 43 - 43 -
500504-One-Time Compensation - - 187 - 187 -
500506-Incentive- Bilingual Pay - - 1,634 - 1,634 4,613 500507-Incentive- Degree - - 421 - 421 1,477
500600-Retirement 2,788 61,284 - 61,284 52,977
500601-Retirement - Supp Pmts - - 3,379 - 3,379 -
500602-Unfunded Accr. Liab. (UAL) - - - - - -
500800-Health Insurance 231,242 245,112 136,925 251,633 136,925 141,934 500801-Dental Insurance 108 3,066 - 3,066 3,071
500802-Vision Insurance 79 1,879 - 1,879 1,762
500803-Life Insurance 176 1,941 - 1,941 1,979
500880-Work Comp Insurance 4,266 6,544 48,474 4,600 48,474 5,227 509000-Payroll Taxes 1,414 44,419 - 44,419 34,898
Total 82-Wages & Benefits $705,876 $808,375 $858,707 $738,552 $858,707 $771,213 83-Planned Operations
510000-Office Supplies 985 4,831 9,671 3,381 9,822 3,060 510001-Departmental Supplies 11,376 7,123 12,147 10,000 12,175 10,200 510100-Service Agreements 4,203 11,241 3,000 11,241 3,060 510103-Postage & Freight 792 254 956 500 956 1,200
510105-Software Licensing 8,290 13,800 - 13,800 15,000
510106-Subscriptions & Dues 2,196 1,803 355 1,500 355 16,800 510109-Janitorial Services 2,053 429 - 429 600
510110-Landscaping Services 782 719 441 719 450
510115-Recruitment 1,782 401 1,232 1,000 1,232 1,020
510200-Repairs & Maintenance 1,447 4,416 3,150 5,000 3,154 5,100 510300-Vehicle Operations - - 18 - 18 -
510302-Vehicle Operations - Fuel - - - - - -
510400-Professional Services 190,027 184,788 144,087 126,000 170,087 53,900 510402-Accounting & Auditing Services - - 7,500 50,000 7,500 96,000 510403-Actuarial Services - - - 5,000 - 9,800
510420-Legal Services 350 4,433 5,000 4,433 5,000
510501-Training 17,344 981 904 1,000 6,824 1,500
510505-Travel 949 (344) 1,000 (344) 3,000
Total 83-Planned Operations $225,949 $221,224 $210,298 $212,822 $216,402 $225,690 85-Required Operations
510118-Credit Card Processing Fees 5,702 2,381 - 2,381 - 2022/23 SHAFTER OPERATING BUDGET 75
Finance
Actual Actual Actual
Amended
Budget 11Mo Actual Budget
2018/19 2019/20 2020/21 2021/22 2021/22 2022/23
510119-Bank Fees 30 1,009 7,200 1,009 7,344
510405-Property Tax - Administration 82,036 16,351 16,000 16,351 16,320 510701-Communications 2,275 3,819 3,400 4,000 3,400 4,080 510704-Water 3,881 234 - 234 200
510705-Sewer 96 32 - 32 -
510706-Refuse 161 63 - 63 -
510707-Power 1,787 532 - 532 520
510708-Natural Gas 239 - - - -
510810-Misc Over/Short - - 1,590 - 1,590 -
511001-Fees & Chgs 7135 Checking - - 3,073 - 3,073 -
511002-Fees & Chgs 5691 Saving - - 5,182 - 5,182 -
Total 85-Required Operations $2,275 $97,751 $33,847 $27,200 $33,847 $28,464 88-Operations -Internal
520000-Asset Replace 10,000 10,000 7,500 10,000 7,500 10,200 520200-Internal ISF Chrg - Building 16,455 20,756 16,761 36,442 16,761 12,381 520300-Internal ISF Chrg - IT 27,872 27,495 55,536 35,975 55,536 57,356 520400-Internal ISF Chrg - Liability 17,038 21,895 46,809 24,683 46,809 53,245 Total 88-Operations -Internal $71,365 $80,146 $126,606 $107,100 $126,606 $133,182 92-Capital Outlay
570200-Machinery & Equipment - - 1,277 - 1,277 -
Total 92-Capital Outlay $0 $0 $1,277 $0 $1,277 $0
93-Capital Projects
580000-Capital Prj.- Land - - (1,250) - (1,250) -
580300-Capital Prj.- Other Imp. 1,059,439 272,228 12,403 284,630 - Total 93-Capital Projects $411,996 $1,059,439 $270,978 $12,403 $270,978 $0 Expenses $1,417,461 $2,266,935 $1,501,713 $1,098,077 $1,507,817 $1,158,549 79-Transfers-In
490000-Trans In - Gen Fund - - - - - -
490501-Trans In - FED Grants - - - - - 1,440,176
Total 79-Transfers-In $0 $0 $0 $0 $0 $1,440,176
94-Transfers-Out
590801-Trans Out - MCCF Operations - - 1,515,267 - 1,515,267 - Total 94-Transfers-Out $0 $0 $1,515,267 $0 $1,515,267
Transfers $0 $0 $1,515,267 $0 $1,515,267 $1,440,176
Total Finance Net Surplus/(Deficit) $1,172,890 ($154,151) ($1,810,942) $512,561 ($1,817,046) $1,445,478 76 SHAFTER OPERATING BUDGET 2022/23
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Approval of Final Map for Tract No. 6713.

Approval of nine special event permits.

Developed revisable and searchable Zoning Ordinance and 2005 General Plan Word documents.

Approval of Conditional Use Permit Nos. 21-116 (commercial facility), 21-118 (Starbucks), 21-119 (La Carne Meat market beer and wine sales), 21-120 (childcare facility), and 21-121 (Shafter pharmacy beer and wines sales).

Approval of Temporary Land Use Permits No. 18-104 (roasted corn and potatoes at La Hacienda Market) and 20-112 (storage yard extension of time).

Approval of Development Agreements for Tract No. 7375 and 21-20 for Tract No. 6490.

Approval of Don Pepe’s murals.

Contributed to successful Clean California Local Grant Program application that provides $4.65M towards recreational rehabilitation and enhancements within Shafter’s core.

Approval of Agricultural Preserve Procedure to take acreage out of agricultural preserve for future public facilities and residential use in north Shafter.

Approval of Extension of Time for Tracts 7033 (Phases 5 through 8) and 6467 (Phase 2).

Approval of Urgency Ordinance for the first amendment to Mission Lakes Specific Plan Development Agreement.

Approval of Specific Plan Amendment No. 21-04 for Gossamer Grove Specific Plan.

Approval of Tentative Tract No. 7388.

Approval of Ordinance to amend Title 5 to streamline permits that require LiveScan.

Approval of Urgency Ordinance to amend Titles 16 and 17 in response to Senate Bill 9.

PLANNING
11 PLANNING
Planning
Actual Actual Actual
Amended
Budget 11Mo Actual Budget
2018/19 2019/20 2020/21 2021/22 2021/22 2022/23
71-Fees for Service
410400-Planning Fees - Zone & Subdiv 284,516 207,217 440,859 185,000 440,859 188,700 Total 71-Fees for Service $284,516 $207,217 $440,859 $185,000 $440,859 $188,700 73-License & Permits
430000-Business License Fee 60,942 64,874 68,732 40,000 68,732 70,800 435000-Misc Permits 50 - - - -
Total 73-License & Permits $60,942 $64,924 $68,732 $40,000 $68,732 $70,800 74-Fines, Forfeitures,
440200-Penalties - - 1,773 - 1,773 -
Total 74-Fines, Forfeitures, $0 $0 $1,773 $0 $1,773 $0
77-Grants & Donations
470020-CA KERNCOG HUD REAP - - - - - 65,000
Total 77-Grants & Donations $0 $0 $0 $0 $0 $65,000
Revenues $345,458 $272,141 $511,364 $225,000 $511,364 $324,500 82-Wages & Benefits
500000-Full Time Wages 244,160 270,957 286,640 251,094 286,640 320,443 500100-Part Time Wages 9,674 8,517 - 7,070 - -
500400-Overtime 87 226 - - - -
500500-Cellphone Allowance - - 277 - 277 1,563
500501-Auto Allowance 1,148 1,731 - 1,731 116
500504-One-Time Compensation - - 21,080 - 21,080 -
500506-Incentive- Bilingual Pay - - 236 - 236 770
500600-Retirement 2,148 42,907 - 42,907 37,408
500800-Health Insurance 114,224 119,754 50,262 113,889 50,262 63,479 500801-Dental Insurance 93 1,622 - 1,622 1,563
500802-Vision Insurance 41 831 - 831 825
500803-Life Insurance 116 1,025 - 1,025 1,179
500880-Work Comp Insurance 7,971 10,837 33,697 2,434 33,697 13,786 509000-Payroll Taxes 1,002 22,801 - 22,801 23,436
Total 82-Wages & Benefits $376,116 $414,839 $463,109 $374,487 $463,109 $464,568 83-Planned Operations
510000-Office Supplies 2,238 1,400 1,178 1,800 1,353 1,836 510001-Departmental Supplies 665 727 765 1,800 765 1,836 510100-Service Agreements 80 1,598 200 1,598 204
510103-Postage & Freight 1,037 358 1,511 700 1,511 714
510104-Advertising - - - (1,300) - -
510105-Software Licensing 2,000 4,320 2,000 4,320 2,500 510106-Subscriptions & Dues 153 1,359 1,548 1,500 1,548 1,530 510109-Janitorial Services 2,053 429 - 429 -
510110-Landscaping Services 782 719 440 719 1,500
510115-Recruitment 202 101 1,305 - 1,305 -
510200-Repairs & Maintenance 4,117 3,929 2,800 4,014 4,000 510300-Vehicle Operations 8 18 50 18 51
510400-Professional Services 9,729 64,939 85,342 50,000 85,609 250,000 510501-Training 133 287 829 (450) 829 2,500
510505-Travel 57 - 200 - 800
Total 83-Planned Operations $14,235 $78,268 $103,491 $59,740 $104,018 $267,471 85-Required Operations
510701-Communications 1,124 3,817 289 4,000 289 4,080
510704-Water 2,275 67 - 67 200
510705-Sewer 29 9 - 9 -
510706-Refuse 161 63 - 63 -
510707-Power 1,787 532 1,750 532 600
510708-Natural Gas 239 - - - -
2022/23 SHAFTER OPERATING BUDGET 79
Planning
Actual Actual Actual
Amended
Budget 11Mo Actual Budget
2018/19 2019/20 2020/21 2021/22 2021/22 2022/23
510810-Misc Over/Short - - 72 - 72 -
Total 85-Required Operations $1,124 $8,308 $1,032 $5,750 $1,032 $4,880 88-Operations -Internal
520000-Asset Replace 7,500 7,500 5,625 7,500 5,625 7,650 520200-Internal ISF Chrg - Building 10,256 12,936 9,195 22,713 9,195 7,717 520300-Internal ISF Chrg - IT 14,703 14,504 30,466 13,007 30,466 30,256 520400-Internal ISF Chrg - Liability 10,231 13,001 25,679 12,415 25,679 31,972 Total 88-Operations -Internal $42,690 $47,941 $70,965 $55,635 $70,965 $77,595 92-Capital Outlay
570200-Machinery & Equipment - - - - - -
Total 92-Capital Outlay $5,895 $0 $0 $0 $0 $0
93-Capital Projects
580000-Capital Prj.- Land - - - - - -
Total 93-Capital Projects $122,638 $0 $0 $0 $0 $0
Expenses $562,698 $549,356 $638,597 $495,612 $639,124 $814,514 Total Planning Net Surplus/(Deficit) ($217,240) ($277,215) ($127,233) ($270,612) ($127,760) ($490,014) 80 SHAFTER OPERATING BUDGET 2022/23

POLICE DEPARTMENT
The City of Shafter remains one of the safest communities in Kern County.

In 2021, the police department handled approximately 22,319 incidents.

Over half of those incidents (11,226) were due to Officer Initiated Activity.

Due to the proactive posture of the staff at the Shafter Police Department, incidents of serious crime were at a 20-year low.

Expanded our Gang Suppression capabilities by adding three investigators to the collateral unit. Giving us a total of 4 investigators.

Five officers have successfully completed the Field Training Program.

The Administrative Sergeant's staff-development process has continued.

The Police Lieutenant position was reintroduced into the service fabric of the SPD.

An Assistant Chief position was selected and filled.

In May, the range target project will be complete.
12 POLICE
Police
Actual Actual Actual
Amended
Budget 11Mo Actual Budget
2018/19 2019/20 2020/21 2021/22 2021/22 2022/23
70-Taxes
400101-Sales Tax - Prop 172 23,045 24,130 23,925 23,000 23,925 23,460 Total 70-Taxes $23,045 $24,130 $23,925 $23,000 $23,925 $23,460 71-Fees for Service
410500-Police Fees - Misc 16,608 44,684 18,491 18,000 18,491 18,360 410501-Police Fees - Vehicle Impound 11,611 23,986 46,332 17,000 46,332 17,340 410502-Police Feees - Range 12,220 19,020 6,700 19,020 6,834 Total 71-Fees for Service $28,219 $80,890 $83,843 $41,700 $83,843 $42,534 74-Fines, Forfeitures,
440002-Fines - Police 843 11,018 23,249 10,000 23,249 10,200 Total 74-Fines, Forfeitures, $843 $11,018 $23,249 $10,000 $23,249 $10,200 77-Grants & Donations
470003-CA Grant - AB109 - - - - - -
470004-CA Grant - POST Train Reimb 13,969 6,531 - 7,500 - 7,650 470005-CA Grant- HIDTA - - 24,026 - 24,026 -
470200-Other Agency Grant-Misc - - - - - 134,853
470300-Donations - Misc - - 1,000 - 1,000 1,000
Total 77-Grants & Donations $13,969 $6,531 $25,026 $7,500 $25,026 $143,503 Revenues $66,076 $122,569 $156,043 $82,200 $156,043 $219,697 82-Wages & Benefits
500000-Full Time Wages 2,582,603 2,840,823 3,265,059 3,164,883 3,265,059 3,448,574 500100-Part Time Wages 15,998 22,110 - - - -
500400-Overtime 128,929 148,182 37,355 11,275 37,355 -
500401-Overtime - Court - - - 12,300 - -
500402-Overtime - Holdover - - - 25,750 - -
500403-Overtime - Backfill Vacation - - - 20,625 - -
500404-Overtime - Backfill Sick - - - 19,475 - -
500406-Overtime - Holiday 40,883 59,137 - 67,650 - -
500407-Overtime - Special Events - - - 17,425 - -
500408-Overtime - Training & Travel - - - 10,250 - -
500409-Overtime - Range - - - 10,250 - -
500500-Cellphone Allowance - - 1,994 - 1,994 6,607
500501-Auto Allowance 50 323 - 323 48
500502-Uniform & Equipment Allowance 2,200 7,036 - 7,036 11,375 500503-Education Reimbursement - - 3,000 - 3,000 -
500504-One-Time Compensation - - 12,011 - 12,011 -
500506-Incentive- Bilingual Pay - - 13,881 - 13,881 41,576 500507-Incentive- Degree - - 6,374 - 6,374 17,734
500508-Incentive-Certificate Pay - - 40,375 - 40,375 114,190 500509-Incentive-Canine Handler - - 451 - 451 1,617
500600-Retirement 22,354 583,454 - 583,454 679,254
500800-Health Insurance 1,312,715 1,398,761 593,786 1,565,516 593,786 597,411 500801-Dental Insurance 953 20,519 - 20,519 18,381
500802-Vision Insurance 444 9,632 - 9,632 8,712
500803-Life Insurance 1,176 11,696 - 11,696 12,373
500880-Work Comp Insurance 220,169 312,593 521,204 248,636 521,204 366,285 509000-Payroll Taxes 10,869 246,742 - 246,742 248,874
Total 82-Wages & Benefits $4,301,297 $4,819,652 $5,374,892 $5,174,035 $5,374,892 $5,573,011 83-Planned Operations
510000-Office Supplies 24,934 31,007 28,120 30,035 28,120 30,600 510001-Departmental Supplies 90,080 75,852 55,286 72,281 55,717 91,400 510003-PAL / Explorer Supplies 66 - - - 5,000
510014-Canine Supplies 1,302 2,259 4,000 2,259 4,080
510100-Service Agreements 1,307 5,518 5,500 5,518 5,610 510103-Postage & Freight 2,740 2,111 2,352 2,200 2,352 2,244 510105-Software Licensing 1,250 31,911 40,000 31,911 43,000 510106-Subscriptions & Dues 1,171 1,949 1,061 2,000 1,061 1,500 82 SHAFTER OPERATING BUDGET 2022/23
Police
Actual Actual Actual
Amended
Budget 11Mo Actual Budget
2018/19 2019/20 2020/21 2021/22 2021/22 2022/23
510109-Janitorial Services - - 36,203 36,300 36,203 40,000 510113-CA Law Enfc Telcom Sys (CLETS) 13,284 16,508 14,708 17,000 14,708 17,340 510115-Recruitment 52,884 47,606 30,762 35,000 30,762 50,000 510120-DUI Crime Lab 5,535 14,923 14,923 14,923 15,221
510200-Repairs & Maintenance 1,654 44,117 32,995 38,700 33,064 38,000 510204-Equipment Repair - - 1,750 1,750 1,750 10,000
510205-Building Repair & Maintenance 14,900 10,479 15,000 10,479 10,000 510300-Vehicle Operations 85,959 130,618 187,571 189,678 187,941 60,000 510302-Vehicle Operations - Fuel - - - - - 150,500
510400-Professional Services 9,562 36,609 16,185 24,194 16,318 35,000 510420-Legal Services - - - 50,000 - -
510501-Training 46,897 23,569 16,362 25,000 16,362 30,000 510505-Travel 406 13,956 35,000 13,956 35,700
Total 83-Planned Operations $329,165 $434,712 $502,401 $638,561 $503,404 $675,195 85-Required Operations
510701-Communications 47,968 51,442 52,073 70,000 52,073 69,000 510704-Water 37,493 8,059 9,850 8,059 10,047
510705-Sewer 1,348 2,696 3,000 2,696 3,060
510706-Refuse 706 2,247 2,450 2,247 2,499
510707-Power 30,221 60,437 59,000 60,437 60,180
510708-Natural Gas 879 1,108 5,000 1,108 5,100
510805-Bad Debt Expense (4) (10) - (10) -
Total 85-Required Operations $47,968 $122,085 $126,610 $149,300 $126,610 $149,886 88-Operations -Internal
520000-Asset Replace 170,000 170,000 127,500 170,000 127,500 173,400 520100-Internal ISF Chrg - Shop 68,609 77,000 88,673 90,279 88,673 97,981 520200-Internal ISF Chrg - Building 137,692 30,627 104,026 3,701 104,026 103,602 520300-Internal ISF Chrg - IT 216,600 214,126 342,969 210,368 342,969 440,726 520400-Internal ISF Chrg - Liability 104,076 129,490 291,825 158,049 291,825 325,242 Total 88-Operations -Internal $696,977 $621,243 $954,993 $632,397 $954,993 $1,140,951 92-Capital Outlay
570100-Automotive Equipment 61,558 48,513 272,255 212,476 272,255 - 570200-Machinery & Equipment 71,536 64,241 17,973 73,302 17,973 - Total 92-Capital Outlay $133,094 $112,754 $290,228 $285,778 $290,228 $0 93-Capital Projects
580000-Capital Prj.- Land 7,078 17,474 - - - -
580200-Capital Prj.- Buildings & Imp. - - 13,220 - 13,220 - 580300-Capital Prj.- Other Imp. - - - - - -
Total 93-Capital Projects $7,078 $17,474 $13,220 $0 $13,220 $0 Expenses $5,515,579 $6,127,920 $7,262,344 $6,880,071 $7,263,347 $7,539,043 79-Transfers-In
490000-Trans In - Gen Fund - - - - - -
490005-Trans In - Asset Forfeitures 31,439 - - - -
490100-Trans In - SLEF 148,747 155,948 - - - -
490200-Trans In - Traffic Impact - - - - - -
Total 79-Transfers-In $152,334 $187,387 $0 $0 $0 $0
Transfers $152,334 $187,387 $0 $0 $0 $0
Total Police Net Surplus/(Deficit) ($5,297,169) ($5,817,964) ($7,106,301) ($6,797,871) ($7,107,304) ($7,319,346) 2022/23 SHAFTER OPERATING BUDGET 83

ANIMAL CONTROL
Implemented animal microchip program to integrate into
current adoption procedure and at a fee for the public.

Implemented Low-Cost Spay Neuter Program through Spay & Neuter Imperative Project, 455 animals fixed in seven clinics.

Participation in ROC Veterinary Advisory Board.

Outside Cattery Refurbishment Project (completion date
04/2022).

Reestablish Public Relations Events
Awning wrap to create outside food storage.

Free Animal Food Giveaway events to Shafter Area
Residents.
- Christmas Tree Light & Sing
- Christmas Parade
- Grow Academy Trunk & Treat
- Gossamer Grove Dog Dedication
- Dia del Nino Fiesta
13 ANIMAL CONTROL
Animal Control
Actual Actual Actual
Amended
Budget 11Mo Actual Budget
2018/19 2019/20 2020/21 2021/22 2021/22 2022/23
71-Fees for Service
411000-Animal Control - Misc 2,555 9,945 - 9,945 -
411001-Animal Control - Shelter Fees 5,860 8,376 3,355 7,250 3,355 2,500 411002-Animal Control - Adoption Fees 30,995 23,160 9,550 30,000 9,550 7,600 411003-Animal Microchip Fee - - - - - -
Total 71-Fees for Service $36,855 $34,091 $22,850 $37,250 $22,850 $10,100 73-License & Permits
430100-Animal License Fee 5,900 5,230 4,370 5,000 4,370 4,100 Total 73-License & Permits $5,900 $5,230 $4,370 $5,000 $4,370 $4,100 74-Fines, Forfeitures,
440201-Spay/Neuter Failure Penalty 220 110 - 200 - 50
Total 74-Fines, Forfeitures, $220 $110 $0 $200 $0 $50
77-Grants & Donations
470300-Donations - Misc - - 1,000 - 1,000 900
Total 77-Grants & Donations $0 $0 $1,000 $0 $1,000 $900 Revenues $42,975 $39,431 $28,220 $42,450 $28,220 $15,150 82-Wages & Benefits
500000-Full Time Wages 194,065 210,054 209,492 191,632 209,492 212,282 500400-Overtime 8,647 7,199 1,964 7,465 1,964 -
500404-Overtime - Backfill Sick - - - 1,235 - -
500406-Overtime - Holiday 1,321 1,231 - 4,300 - -
500500-Cellphone Allowance - - 369 - 369 1,201
500502-Uniform & Equipment Allowance - - 214 - 214 850
500504-One-Time Compensation - - - - - -
500506-Incentive- Bilingual Pay - - 1,325 - 1,325 7,909 500600-Retirement 1,038 21,944 - 21,944 32,804
500800-Health Insurance 79,967 74,208 33,376 81,318 33,376 54,420 500801-Dental Insurance 82 1,735 - 1,735 886
500802-Vision Insurance 38 805 - 805 403
500803-Life Insurance 89 822 - 822 665
500880-Work Comp Insurance 19,216 26,846 34,752 20,802 34,752 23,148 509000-Payroll Taxes 757 16,393 - 16,393 18,168
Total 82-Wages & Benefits $303,216 $321,542 $323,191 $306,752 $323,191 $352,736 83-Planned Operations
510000-Office Supplies 382 532 403 500 403 510
510001-Departmental Supplies 25,893 34,210 24,413 30,500 25,205 32,030 510100-Service Agreements 346 3,163 3,518 3,163 2,500
510103-Postage & Freight 29 20 25 200 25 204
510105-Software Licensing - - 295 600 295 612
510106-Subscriptions & Dues 200 496 - 450 - 459
510111-Adoption Services 42,889 26,384 47,226 42,000 47,864 56,000 510115-Recruitment 467 823 - - - -
510124-Spay/Neuter Expenses - - - - - 25,000
510200-Repairs & Maintenance 9,882 7,580 7,877 10,000 8,365 20,000 510300-Vehicle Operations 10,100 7,386 7,475 10,000 7,475 2,000 510302-Vehicle Operations - Fuel - - - - - 15,000
510400-Professional Services 804 2,050 5,966 6,000 6,491 18,500 510420-Legal Services - - - 2,000 - -
510501-Training 1,115 4,456 (652) 2,000 (652) 2,040
510505-Travel - - 92 5,000 92 5,000
Total 83-Planned Operations $91,761 $84,283 $96,283 $112,768 $98,725 $179,855 85-Required Operations
510701-Communications 914 867 1,707 1,630 1,707 1,663
510704-Water 13,414 2,782 8,000 2,782 8,160
510705-Sewer 713 1,426 3,400 1,426 3,468
510706-Refuse 279 1,938 2,800 2,457 2,856
2022/23 SHAFTER OPERATING BUDGET 85
Animal Control
Actual Actual Actual
Amended
Budget 11Mo Actual Budget
2018/19 2019/20 2020/21 2021/22 2021/22 2022/23
510707-Power 5,110 14,360 38,260 14,360 14,000
510708-Natural Gas 4,623 6,418 6,430 6,418 6,559
510805-Bad Debt Expense - - - - - -
Total 85-Required Operations $914 $25,006 $28,631 $60,520 $29,150 $36,706 88-Operations -Internal
520100-Internal ISF Chrg - Shop 5,416 6,079 7,001 7,127 7,001 7,735 520200-Internal ISF Chrg - Building - - 6,239 - 6,239 16,813 520300-Internal ISF Chrg - IT 22,277 21,975 20,672 21,325 20,672 45,842 520400-Internal ISF Chrg - Liability 6,707 7,907 17,424 9,817 17,424 20,960 Total 88-Operations -Internal $56,745 $35,961 $51,336 $38,269 $51,336 $91,350 92-Capital Outlay
570100-Automotive Equipment 37,455 5,359 122 - 122 -
570200-Machinery & Equipment - - - - - -
Total 92-Capital Outlay $64,344 $5,359 $122 $0 $122 $0
93-Capital Projects
580000-Capital Prj.- Land - - - - - -
580200-Capital Prj.- Buildings & Imp. - - 10,947 - 10,947 - Total 93-Capital Projects $8,862 $0 $10,947 $0 $10,947 $0 Expenses $525,842 $472,151 $510,510 $518,309 $513,471 $660,647 Total Animal Control Net Surplus/(Deficit) ($482,867) ($432,720) ($482,290) ($475,859) ($485,251) ($645,497) 86 SHAFTER OPERATING BUDGET 2022/23
Connected Shafter High School irrigation system to converted Well 9 irrigation well, preserving potable water for residents and businesses.

Completed the first phase of converting water customers with alley services from flat to metered rate billing (650 connections).

Completed solar panel installations to generate electricity for Well 11, Well 14, Well 17, and Tank 3.

Created Public Works digital water map books for use offline.

Expanded use of Supervisory control and data acquisition (SCADA) system.

Completed Central Valley Highway lift station upgrades and relocation.

Created Public Works digital water map books for use offline.

WATER

WASTEWATER

PUBLIC WORKS
14 Developed an SB 1383 compliance action plan, highlighted by a three-cart service citywide provided by franchised haulers.

Continued to host and sponsor special waste drop-off events through a partnership with American Refuse to host two free bulky waste drop-off events for the public.

Conducted community clean-up events and sponsored free bulky waste drop-off events through a partnership with American Refuse.

Provided design, engineering, plan check, and construction inspection services for public and private development projects.

Performed specialized studies and reports to support multiple City departments and special districts.

REFUSE

ENGINEERING
15 Completed the first phase of the West Beltway that provides secondary access to Seventh Standard Road for the Wonderful Industrial Park via a new traffic signal.

Commenced preliminary engineering to widen Seventh Standard Road between Galpin Street and Highway 43 using federal transportation funding.

Commenced public outreach and engagement for a Local Roadway Safety Plan with our Kern County agencies.

Completed the first phase of the Seventh Standard Road pavement resurfacing between Community Drive and Zerker Road
Adopted a new commercial truck parking policy for City streets.

Added lighting to over 30 utility poles in the North Shafter communities as an interim measure to improve nighttime street visibility.

Completed a Local Roadway Safety Plan through a partnership with other Kern County agencies.

STREETS
16 Awarded a Proposition 68 Statewide Park Program (SPP) valued at $3.8M to design and construct a new community park in North Shafter.

Awarded a Clean California grant valued at $4.6 M to design and construct improvements at the Shafter Aquatics Center, Skate Park, Mannel Park, James Street downtown corridor, Mannel Park, and Veterans Park.

Commenced design of irrigation improvements, shade structures, and dog park at Mannel Park to be funded by a Proposition 68 Land and Water Conservation Fund (LWCF) grant valued at $500,000.

Developed and deployed a dedicated phone number for the public to call for service requests and questions (746-5004).

Developed and released the Shafter Mapping Center, the first City online mapping portal for public access.

Purchased and installed a new citywide base station and GPS receiver for survey-grade accuracy during data collection.

PARKS

ADMINISTRATIVE & TECHNOLOGICAL SUPPORT
17 ENGINEERING
Engineering
Actual Actual Actual
Amended
Budget 11Mo Actual Budget
2018/19 2019/20 2020/21 2021/22 2021/22 2022/23
71-Fees for Service
410700-Engineering Fees - Misc 189,910 264,098 352,387 225,000 352,387 60,000 410701-Offsite Plan Check and Inspect 14,105 84,478 709,998 60,000 709,998 225,000 Total 71-Fees for Service $204,015 $348,576 $1,062,385 $285,000 $1,062,385 $285,000 73-License & Permits
430200-Encroachment Permit 8,682 12,100 10,768 7,500 10,768 8,650 Total 73-License & Permits $8,682 $12,100 $10,768 $7,500 $10,768 $8,650 Revenues $212,697 $360,676 $1,073,153 $292,500 $1,073,153 $293,650 82-Wages & Benefits
500000-Full Time Wages 450,002 491,459 422,661 462,328 422,661 512,426 500100-Part Time Wages 16,801 5,749 297 18,870 297 -
500400-Overtime 775 4,036 2 - 2 -
500500-Cellphone Allowance - - 1,145 - 1,145 3,908
500501-Auto Allowance 840 1,228 - 1,228 177
500502-Uniform & Equipment Allowance 387 598 - 598 -
500503-Education Reimbursement 845 5,250 - 5,250 -
500504-One-Time Compensation - - 4,845 - 4,845 -
500506-Incentive- Bilingual Pay - - 650 - 650 1,156
500600-Retirement 2,948 57,650 - 57,650 47,474
500800-Health Insurance 192,880 189,500 73,861 198,026 73,861 50,383 500801-Dental Insurance 140 2,316 - 2,316 1,349
500802-Vision Insurance 62 1,140 - 1,140 592
500803-Life Insurance 189 1,722 - 1,722 1,512
500880-Work Comp Insurance 10,893 15,435 49,007 15,000 49,007 18,119 509000-Payroll Taxes 1,698 32,975 - 32,975 28,766
Total 82-Wages & Benefits $671,351 $713,288 $655,347 $694,224 $655,347 $665,862 83-Planned Operations
510000-Office Supplies 1,016 1,989 3,228 3,000 3,304 3,060 510001-Departmental Supplies 1,320 2,856 5,428 5,000 5,428 5,100 510100-Service Agreements 740 7,661 - 7,661 5,000
510103-Postage & Freight 314 93 308 1,000 308 500
510105-Software Licensing 2,500 11,142 10,000 11,142 10,200 510106-Subscriptions & Dues 185 158 295 1,000 295 200
510109-Janitorial Services 10,352 29,904 19,000 29,904 35,000 510115-Recruitment 57 - 1,000 - -
510200-Repairs & Maintenance 5,355 6,028 10,000 6,110 10,200 510300-Vehicle Operations 5,563 8,248 4,303 10,000 5,078 2,000 510302-Vehicle Operations - Fuel - - - - - 5,000
510400-Professional Services 82,699 87,088 186,735 20,000 191,329 50,000 510401-Engineering Services 580 17,744 50,000 17,744 75,000 510420-Legal Services 12,000 15,427 10,000 15,427 15,000 510501-Training 3,447 1,643 2,065 2,000 2,065 2,040
510505-Travel 83 - 2,000 - 2,040
Total 83-Planned Operations $94,544 $133,742 $290,268 $144,000 $295,797 $220,340 85-Required Operations
510701-Communications 1,894 3,863 3,558 5,000 3,558 5,100 510704-Water 8,898 702 3,000 702 9,000
510705-Sewer 11 36 1,000 36 1,020
510706-Refuse 307 2,601 4,000 2,601 4,080
510707-Power 8,844 5,908 23,000 5,908 8,000
510708-Natural Gas 239 - - - -
Total 85-Required Operations $1,894 $22,162 $12,805 $36,000 $12,805 $27,200 88-Operations -Internal
520000-Asset Replace 10,000 10,000 - - - -
520100-Internal ISF Chrg - Shop 9,028 10,132 11,668 42,764 11,668 12,893 520200-Internal ISF Chrg - Building 12,545 17,847 12,650 6,992 12,650 9,439 520300-Internal ISF Chrg - IT 18,128 17,959 41,913 18,283 41,913 37,304 2022/23 SHAFTER OPERATING BUDGET 91
Engineering
Actual Actual Actual
Amended
Budget 11Mo Actual Budget
2018/19 2019/20 2020/21 2021/22 2021/22 2022/23
520400-Internal ISF Chrg - Liability 14,442 18,602 35,327 22,447 35,327 45,132 Total 88-Operations -Internal $64,143 $74,540 $101,558 $90,486 $101,558 $104,768 92-Capital Outlay
570100-Automotive Equipment - - 5,107 - 5,107 -
570200-Machinery & Equipment 11,905 9,921 - 10,097 - -
Total 92-Capital Outlay $11,905 $9,921 $5,107 $10,097 $5,107 $0 Expenses $843,837 $953,653 $1,065,085 $974,807 $1,070,614 $1,018,170 Total Engineering Net Surplus/(Deficit) ($631,140) ($592,977) $8,068 ($682,307) $2,539 ($724,520) 92 SHAFTER OPERATING BUDGET 2022/23
STREETS Streets
Actual Actual Actual
Amended
Budget 11Mo Actual Budget
2018/19 2019/20 2020/21 2021/22 2021/22 2022/23
71-Fees for Service
410801-Streets Fees - Sweeping 1,370 4,109 2,739 2,675 2,739 2,728 Total 71-Fees for Service $1,370 $4,109 $2,739 $2,675 $2,739 $2,728 77-Grants & Donations
470150-Grants - Miscellaneous Revenue - - 2,000 - 2,000 - Total 77-Grants & Donations $0 $0 $2,000 $0 $2,000 $0
Revenues $1,370 $4,109 $4,739 $2,675 $4,739 $2,728
82-Wages & Benefits
500000-Full Time Wages 379,611 368,332 449,113 419,787 449,113 733,052 500100-Part Time Wages - - 55 - 55 -
500400-Overtime 2,295 2,054 486 - 486 -
500406-Overtime - Holiday 676 155 - - - -
500500-Cellphone Allowance - - 564 - 564 1,448
500501-Auto Allowance 464 830 - 830 119
500502-Uniform & Equipment Allowance 2,035 5,171 - 5,171 - 500503-Education Reimbursement - - - - - -
500504-One-Time Compensation - - 1,969 - 1,969 -
500506-Incentive- Bilingual Pay - - 960 - 960 -
500508-Incentive-Certificate Pay - - 403 - 403 950
500600-Retirement 2,524 53,811 - 53,811 98,692
500800-Health Insurance 224,031 199,033 106,307 212,411 106,307 196,505 500801-Dental Insurance 191 3,783 - 3,783 5,329
500802-Vision Insurance 77 1,625 - 1,625 2,453
500803-Life Insurance 192 1,783 - 1,783 2,536
500880-Work Comp Insurance 39,246 47,959 64,965 39,446 64,965 206,049 509000-Payroll Taxes 1,569 33,556 - 33,556 55,025
Total 82-Wages & Benefits $645,859 $624,585 $725,381 $671,644 $725,381 $1,302,158 83-Planned Operations
510000-Office Supplies 1,071 240 728 1,000 728 1,020
510001-Departmental Supplies 137,571 76,863 68,712 122,025 69,452 70,000 510100-Service Agreements 155 411 1,000 411 1,020
510103-Postage & Freight 14 17 413 1,000 413 1,020
510105-Software Licensing 2,000 4,320 1,000 4,320 12,000 510109-Janitorial Services - - 2,622 6,000 2,622 7,500
510110-Landscaping Services 19,286 51,388 35,000 54,888 35,700 510115-Recruitment 473 495 - 5,000 - 5,100
510117-Traffic Sig. Operation & Maint 23,549 35,691 27,326 35,691 40,000 510121-Streetlight Repair and Maint. - - - - - 150,000
510200-Repairs & Maintenance 462 2,285 1,000 2,285 10,000 510204-Equipment Repair 23,239 12,298 5,208 12,780 20,000 510300-Vehicle Operations 68,604 95,515 75,698 75,000 75,853 75,000 510302-Vehicle Operations - Fuel - - - - - 40,000
510400-Professional Services 168,668 156,190 47,612 180,467 67,239 90,000 510420-Legal Services 250 875 15,000 875 5,000
510501-Training 875 - 5,000 - 5,100
510505-Travel 35 - 1,000 - 1,020
Total 83-Planned Operations $376,401 $399,171 $303,053 $482,026 $327,556 $569,480 85-Required Operations
510701-Communications 186 497 - 1,000 - 1,020
510704-Water 18,999 11,121 21,000 11,121 22,620
510705-Sewer 16 36 - 36 -
510706-Refuse 1 16,234 - 16,234 -
510707-Power 88,968 67,052 32,714 66,300 32,714 36,000
Total 85-Required Operations $89,154 $86,565 $60,105 $88,300 $60,105 $59,640 88-Operations -Internal
520100-Internal ISF Chrg - Shop 32,499 36,474 42,003 42,764 42,003 46,412 520200-Internal ISF Chrg - Building 18,054 7,670 14,161 11,992 14,161 13,584 2022/23 SHAFTER OPERATING BUDGET 93
Streets
Actual Actual Actual
Amended
Budget 11Mo Actual Budget
2018/19 2019/20 2020/21 2021/22 2021/22 2022/23
520300-Internal ISF Chrg - IT 16,209 16,449 39,576 18,283 39,576 33,355 520400-Internal ISF Chrg - Liability 17,794 23,106 39,549 22,447 39,549 55,607 Total 88-Operations -Internal $84,556 $83,699 $135,289 $95,486 $135,289 $148,958 92-Capital Outlay
570100-Automotive Equipment - - 5,107 - 5,107 -
570200-Machinery & Equipment 1,213 33,493 - 15,000 - -
Total 92-Capital Outlay $17,512 $33,493 $5,107 $15,000 $5,107 $0 93-Capital Projects
580000-Capital Prj.- Land 2,210,017 116,333 - - - -
580100-Capital Prj.- Infrastrucutre 115,367 747,798 - 748,826 1,000,000 Total 93-Capital Projects $2,210,017 $231,700 $747,798 $0 $748,826 $1,000,000 Expenses $3,423,499 $1,459,213 $1,976,733 $1,352,456 $2,002,264 $3,080,236 79-Transfers-In
490000-Trans In - Gen Fund - - - - - -
490002-Trans In - Gen Fund-RDA Bnd - - - - - -
Total 79-Transfers-In $0 $0 $0 $0 $0
Transfers $0 $0 $0 $0 $0
Total Streets Net Surplus/(Deficit) ($3,422,129) ($1,455,104) ($1,971,994) ($1,349,781) ($1,997,525) ($3,077,508) 94 SHAFTER OPERATING BUDGET 2022/23
Public Facilities PUBLIC FACILITIES
Actual Actual Actual
Amended
Budget 11Mo Actual Budget
2018/19 2019/20 2020/21 2021/22 2021/22 2022/23
71-Fees for Service
415000-Miscelaneous Fees 220 360 - 360 -
Total 71-Fees for Service $0 $220 $360 $0 $360 $0
75-Rents & Concessions
450100-Facility Rental 30,431 10,541 205 13,000 205 9,000 450200-Park Rental 850 2,025 - 2,025 -
Total 75-Rents & Concessions $30,431 $11,391 $2,230 $13,000 $2,230 $9,000 77-Grants & Donations
470000-CA Grant - - - - - 4,649,676
470040-CA Grant - Prop 68 Local Parks - - 39,412 - 39,412 4,300,000 Total 77-Grants & Donations $0 $0 $39,412 $0 $39,412 $8,949,676 78-Other Revenue
480100-Misc Refunds - - 425 - 425 -
Total 78-Other Revenue $0 $0 $425 $0 $425 $0
Revenues $30,431 $11,611 $42,427 $13,000 $42,427 $8,958,676 82-Wages & Benefits
500000-Full Time Wages 259,408 330,535 300,750 316,427 300,750 437,408 500100-Part Time Wages 10,488 10,026 55 13,937 55 -
500400-Overtime 3,109 1,201 894 2,500 894 -
500406-Overtime - Holiday - - - - - -
500500-Cellphone Allowance - - 516 - 516 1,697
500501-Auto Allowance 140 225 - 225 40
500502-Uniform & Equipment Allowance 2,021 4,300 - 4,300 - 500504-One-Time Compensation - - 1,837 - 1,837 -
500506-Incentive- Bilingual Pay - - 325 - 325 -
500508-Incentive-Certificate Pay - - 35 - 35 130
500600-Retirement 2,408 40,914 - 40,914 39,606
500800-Health Insurance 131,555 171,300 89,910 165,528 89,910 77,946 500801-Dental Insurance 162 2,913 - 2,913 2,156
500802-Vision Insurance 73 1,320 - 1,320 967
500803-Life Insurance 152 1,182 - 1,182 1,172
500880-Work Comp Insurance 26,548 43,265 51,388 36,179 51,388 76,447 509000-Payroll Taxes 1,204 22,990 - 22,990 20,926
Total 82-Wages & Benefits $431,611 $562,487 $519,554 $534,571 $519,554 $658,495 83-Planned Operations
510000-Office Supplies 1,940 708 552 5,311 603 6,117
510001-Departmental Supplies 132,828 56,983 61,625 100,099 67,267 104,774 510100-Service Agreements 50,657 12,633 34,333 12,633 106,020 510103-Postage & Freight 48 555 600 555 762
510105-Software Licensing 2,000 4,320 2,100 4,320 2,142 510109-Janitorial Services - - 1,455 2,000 1,455 2,040
510110-Landscaping Services 6,768 14,676 19,555 32,958 19,555 32,939 510114-Outsource Activity - - 50,000 - 50,000 -
510115-Recruitment 876 153 - 8,955 - 9,634
510200-Repairs & Maintenance 1,945 26,748 38,325 31,500 40,447 35,130 510202-Hardware Maintenance - - - - - 10,000
510204-Equipment Repair 3,142 10,899 16,570 10,899 16,901 510300-Vehicle Operations 36,345 24,103 14,840 27,765 14,840 30,320 510302-Vehicle Operations - Fuel - - - - - 3,000
510400-Professional Services 83,679 111,123 77,929 67,318 87,267 112,824 510420-Legal Services 400 2,350 7,300 2,350 2,500
510501-Training 3,012 1,664 216 2,650 216 2,703
510505-Travel - - - 1,000 - 1,020
510602-Property Rental 50,000 16,667 - 16,667 - 17,000
510801-Outside Agency Costs - - 21,000 - 21,000 -
Total 83-Planned Operations $317,393 $309,072 $316,254 $357,126 $333,408 $495,826 2022/23 SHAFTER OPERATING BUDGET 95
Public Facilities
Actual Actual Actual
Amended
Budget 11Mo Actual Budget
2018/19 2019/20 2020/21 2021/22 2021/22 2022/23
85-Required Operations
510701-Communications 474 1,503 3,076 2,000 3,076 2,040 510704-Water 121,336 91,089 117,550 91,089 101,980
510705-Sewer 175 534 1,680 534 1,714
510706-Refuse 2,052 4,551 8,500 4,551 8,670
510707-Power 21,697 28,456 28,900 28,456 29,520
510708-Natural Gas 4,053 2,404 16,000 2,404 16,320
Total 85-Required Operations $474 $150,816 $130,110 $174,630 $130,110 $160,244 88-Operations -Internal
520100-Internal ISF Chrg - Shop 3,611 4,053 4,667 4,752 4,667 5,157 520200-Internal ISF Chrg - Building 156,808 2,120 10,198 3,570 10,198 117,986 520300-Internal ISF Chrg - IT 12,560 12,466 33,794 14,437 33,794 25,846 520400-Internal ISF Chrg - Liability 12,869 16,451 28,484 17,592 28,484 40,216 Total 88-Operations -Internal $185,848 $35,090 $77,143 $40,351 $77,143 $189,205 92-Capital Outlay
570000-Furniture & Fixtures - - 5,903 - 5,903 -
570100-Automotive Equipment 33,941 297 5,107 - 5,107 -
570200-Machinery & Equipment 612 33,791 34,188 34,054 34,188 - Total 92-Capital Outlay $34,553 $34,088 $45,198 $34,054 $45,198 $0 93-Capital Projects
580000-Capital Prj.- Land - - 342,800 - 342,800 -
580200-Capital Prj.- Buildings & Imp. - - 216,141 2,484 223,295 9,800,000 580300-Capital Prj.- Other Imp. - - - - - 1,325,000
Total 93-Capital Projects $37,769 $0 $558,941 $2,484 $566,096 $11,125,000 Expenses $1,007,648 $1,091,553 $1,647,200 $1,143,216 $1,671,509 $12,628,770 79-Transfers-In
490000-Trans In - Gen Fund - - - - - -
Total 79-Transfers-In $0 $0 $0 $0 $0
94-Transfers-Out
590000-Trans Out - Gen Fund - - - - - -
590051-Trans Out - CDBG 2,950 - - - -
Total 94-Transfers-Out $2,433,942 $2,950 $0 $0 $0 $0
Transfers $2,433,942 $2,950 $0 $0 $0 $0
Total Public Facilities Net Surplus/(Deficit) ($3,411,159) ($1,082,892) ($1,604,773) ($1,130,216) ($1,629,082) ($3,670,094) 96 SHAFTER OPERATING BUDGET 2022/23
Permitted a 309,681-square foot shell distribution warehouse for Wonderful Real Estate Development.

Permitted a 2,165-square-foot building for Starbucks.

Permitted a 9,375-square foot building, including major tenant renovations for Floyd’s General Store.

Permitted 363 new single-family residences.

Permitted and finalled tenant improvements for Ross Dress for Less.

Permitted and finalled tenant improvements for Fed-Ex.

Permitted and finalled tenant improvements for Scelzi Enterprises, Inc.

Finalled many of the tenant improvements in an existing 1,004,330-square foot shell warehouse for Amazon. The improvements include a 59,174-square foot office addition and approximately 1.8 million-square-foot of mezzanine area.

Finalled a 3,630-square foot Corner Market with a 3,048-square foot fuel island.

Finalled a 5,328-square foot office for Minter Field Airport District.

Finalled a major portion of the improvements on a 231,275-square foot ministorage facility for Derrel’s Mini Storage.

BUILDING
18 BUILDING
Building Inspection
Actual Actual Actual
Amended
Budget 11Mo Actual Budget
2018/19 2019/20 2020/21 2021/22 2021/22 2022/23
71-Fees for Service
410100-Building Fees - Misc 2,755 6,952 2,000 6,952 2,040 Total 71-Fees for Service $0 $2,755 $6,952 $2,000 $6,952 $2,040 73-License & Permits
430300-Building Permits 1,170,717 984,710 1,723,631 825,000 1,723,631 1,150,000 Total 73-License & Permits $1,170,717 $984,710 $1,723,631 $825,000 $1,723,631 $1,150,000 Revenues $1,170,717 $987,465 $1,730,583 $827,000 $1,730,583 $1,152,040 82-Wages & Benefits
500000-Full Time Wages 410,793 427,434 417,815 413,922 417,815 559,288 500100-Part Time Wages 8,606 5,565 - 15,061 - -
500400-Overtime 492 5,021 5,118 6,000 5,118 -
500500-Cellphone Allowance - - 1,131 - 1,131 6,127
500501-Auto Allowance 800 1,292 - 1,292 185
500502-Uniform & Equipment Allowance - - 1,096 - 1,096 - 500504-One-Time Compensation - - 5,190 - 5,190 -
500506-Incentive- Bilingual Pay - - 236 - 236 770
500600-Retirement 2,073 42,585 - 42,585 59,988
500800-Health Insurance 129,147 132,662 49,721 138,296 49,721 86,543 500801-Dental Insurance 153 3,077 - 3,077 3,755
500802-Vision Insurance 68 1,382 - 1,382 1,720
500803-Life Insurance 174 1,564 - 1,564 2,096
500880-Work Comp Insurance 19,007 25,335 57,919 14,627 57,919 24,908 509000-Payroll Taxes 1,554 32,298 - 32,298 40,735
Total 82-Wages & Benefits $568,045 $600,839 $620,424 $587,906 $620,424 $786,115 83-Planned Operations
510000-Office Supplies 1,912 1,418 1,404 2,137 1,518 2,040 510001-Departmental Supplies 11,166 7,384 7,035 8,000 7,186 14,160 510100-Service Agreements 49 1,139 - 1,139 1,200
510103-Postage & Freight 7,827 4,312 4,612 4,500 4,612 4,590 510105-Software Licensing 3,819 2,820 4,500 2,820 30,000 510106-Subscriptions & Dues 3,349 9,438 4,354 34,800 5,524 10,000 510110-Landscaping Services 782 719 900 719 1,500
510115-Recruitment 1,936 451 1,459 1,000 1,459 1,020
510200-Repairs & Maintenance 825 3,707 1,500 3,870 4,000 510300-Vehicle Operations 13,992 15,134 16,795 15,200 17,043 10,000 510302-Vehicle Operations - Fuel - - - - - 14,000
510400-Professional Services 163,039 126,297 274,527 130,000 274,794 176,000 510420-Legal Services - - - - - 1,500
510501-Training 4,060 5,324 1,594 3,000 1,594 10,060
510505-Travel 12 75 200 75 1,200
Total 83-Planned Operations $207,281 $175,245 $320,240 $205,737 $322,352 $281,270 85-Required Operations
510701-Communications 1,540 1,571 - 2,000 - 2,040
510704-Water 2,997 234 - 234 3,000
510705-Sewer 99 28 - 28 -
Total 85-Required Operations $1,540 $4,667 $262 $2,000 $262 $5,040 88-Operations -Internal
520000-Asset Replace 7,500 5,000 3,750 5,000 3,750 5,100 520100-Internal ISF Chrg - Shop 7,222 8,105 9,334 9,503 9,334 10,314 520200-Internal ISF Chrg - Building 14,742 15,495 12,082 27,206 12,082 11,092 520300-Internal ISF Chrg - IT 23,589 13,471 40,031 13,052 40,031 48,542 520400-Internal ISF Chrg - Liability 16,477 15,677 33,741 19,448 33,741 51,491 Total 88-Operations -Internal $69,530 $57,748 $98,938 $74,209 $98,938 $126,539 92-Capital Outlay
570100-Automotive Equipment - - - - - -
98 SHAFTER OPERATING BUDGET 2022/23
Building Inspection
Actual Actual Actual
Amended
Budget 11Mo Actual Budget
2018/19 2019/20 2020/21 2021/22 2021/22 2022/23
570200-Machinery & Equipment - - - - - -
Total 92-Capital Outlay $60,447 $0 $0 $0 $0 $0
Expenses $906,843 $838,499 $1,039,864 $869,852 $1,041,976 $1,198,964 Total Building Inspection Net Surplus/(Deficit) $263,874 $148,966 $690,719 ($42,852) $688,607 ($46,924) 2022/23 SHAFTER OPERATING BUDGET 99
Created protocols to efficiently address
and resolve code violations with updated
forms, letters, and notices that included
photos of the actual violation(s).

Strengthened relationships with
neighborhoods and the business
community.

Assisted other departments with code
enforcement involvement.

Responded to all code enforcement
complaints and maintained accurate and
detailed files.

Assisted in the completion of
improvements for the Shafter Learning
Center and Library renovation.

Assisted in the completion of
improvements for the Shafter Animal
Control facility.

Assisted in the completion of the
improvements for the Shafter City
Council Chambers.

Assisted in the completion of the
relocation of the Shafter Facility
Maintenance Department.

Assisted in the completion and removal
of facility improvements for the COVID-19
return to work protocols.

Assisted in the ongoing daily
maintenance of all City-owned facilities.

CODE ENFORCEMENT

BUILDING MAINTENANCE
19 CODE COMPLIENCE
Code Compliance
Actual Actual Actual
Amended
Budget 11Mo Actual Budget
2018/19 2019/20 2020/21 2021/22 2021/22 2022/23
71-Fees for Service
410150-Abatement Fees - - 49,159 - 49,159 -
Total 71-Fees for Service $0 $0 $49,159 $0 $49,159 $0
74-Fines, Forfeitures,
440004-Fines - Code Compliance 150 2,825 2,000 2,825 1,040 Total 74-Fines, Forfeitures, $0 $150 $2,825 $2,000 $2,825 $1,040 Revenues $0 $150 $51,984 $2,000 $51,984 $1,040
82-Wages & Benefits
500000-Full Time Wages 52,339 74,321 71,700 74,321 65,000 500400-Overtime 106 (106) 3,000 (106) -
500500-Cellphone Allowance - - 134 - 134 -
500502-Uniform & Equipment Allowance - - 749 - 749 800
500504-One-Time Compensation - - - - - -
500506-Incentive- Bilingual Pay - - 295 - 295 400
500507-Incentive- Degree - - 1,071 - 1,071 -
500600-Retirement 614 13,150 - 13,150 6,000
500800-Health Insurance 29,894 21,453 33,805 21,453 22,000 500801-Dental Insurance 37 756 - 756 37
500802-Vision Insurance 16 337 - 337 16
500803-Life Insurance 31 286 - 286 31
500880-Work Comp Insurance 2,375 9,034 6,957 9,034 2,300 509000-Payroll Taxes 264 5,709 - 5,709 6,000
Total 82-Wages & Benefits $0 $85,676 $127,189 $115,462 $127,189 $102,584 83-Planned Operations
510000-Office Supplies 738 843 1,200 952 1,224
510001-Departmental Supplies 3,027 649 4,000 649 4,080
510100-Service Agreements 49 331 - 331 600
510103-Postage & Freight 33 1,184 1,000 1,184 1,020
510105-Software Licensing - - - 10,000 - 2,000
510106-Subscriptions & Dues - - - 3,000 - 1,500
510110-Landscaping Services 782 719 900 719 1,500
510115-Recruitment 757 - 1,000 - 1,500
510200-Repairs & Maintenance 510 815 900 941 918
510300-Vehicle Operations 225 1,100 1,300 1,200 1,326
510400-Professional Services 450 3,626 1,000 3,626 80,000 510420-Legal Services - - - - - 1,000
510501-Training 105 858 1,200 858 1,500
510505-Travel - - - 200 - 204
Total 83-Planned Operations $0 $6,676 $10,125 $25,700 $10,461 $98,372 85-Required Operations
510701-Communications 314 81 400 81 408
510704-Water 519 - - - -
510705-Sewer 5 5 - 5 -
Total 85-Required Operations $0 $838 $86 $400 $86 $408
88-Operations -Internal
520000-Asset Replace 1,250 938 1,250 938 1,275
520100-Internal ISF Chrg - Shop 2,026 - 2,376 - -
520200-Internal ISF Chrg - Building 3,099 2,483 5,441 2,483 - 520300-Internal ISF Chrg - IT 3,368 8,226 3,263 8,226 5,000 520400-Internal ISF Chrg - Liability 3,245 6,933 3,759 6,933 - Total 88-Operations -Internal $0 $12,988 $18,580 $16,089 $18,580 $6,275 92-Capital Outlay
570000-Furniture & Fixtures 2,489 - - - -
Total 92-Capital Outlay $0 $2,489 $0 $0 $0 $0
Expenses $0 $108,667 $155,980 $157,651 $156,316 $207,639 2022/23 SHAFTER OPERATING BUDGET 101
Total Code Compliance Net Surplus/(Deficit) $0 ($108,517) ($103,996) ($155,651) ($104,332) ($206,599) Information Technology
Actual Actual Actual
Amended
Budget 11Mo Actual Budget
2018/19 2019/20 2020/21 2021/22 2021/22 2022/23
93-Capital Projects
580000-Capital Prj.- Land - - - - - -
580200-Capital Prj.- Buildings & Imp. - - - - - -
580300-Capital Prj.- Other Imp. - - - - - -
Total 93-Capital Projects $0 $0 $0 $0 $0
Expenses $0 $0 $0 $0 $0
79-Transfers-In
490000-Trans In - Gen Fund - - - - - -
Total 79-Transfers-In $0 $0 $0 $0 $0
Transfers $0 $0 $0 $0 $0
Total Information Technology Net Surplus/
(Deficit)
$0 $0 $0 $0 $0 $0
102 SHAFTER OPERATING BUDGET 2022/23

GENERAL FUND REVENUE DETAILS
Non-Departmental
Actual Actual Actual
Amended
Budget 11Mo Actual Budget
2018/19 2019/20 2020/21 2021/22 2021/22 2022/23
70-Taxes
400000-Prop Tax - Current Sec 1,620,543 1,583,018 1,695,502 1,786,649 1,695,502 1,822,382 400001-Prop Tax - Current Unsec 138,803 145,355 222,526 153,030 222,526 210,000 400002-Prop Tax - Supp Current Sec 19,899 30,971 - 30,971 20,000 400003-Prop Tax - Supp Current Unsec 203 1,250 - 1,250 500 400004-Prop Tax - Prior Sec 22,142 10,467 23,472 24,410 23,472 15,000 400005-Prop Tax - Prior Unsec (907) 869 (1,945) - (1,945) 1,000 400006-Prop Tax - Supp Prior Sec 374 4,310 - 4,310 3,000 400007-Prop Tax - Supp Prior Unsec 93 120 - 120 100
400008-Prop Tax - State-Aid Home Exem 8,059 12,781 8,950 8,885 8,950 10,100 400010-Prop Tax - In Lieu of VLF 2,222,405 2,449,731 2,820,686 2,572,500 2,820,686 2,923,950 400011-Prop Tax - RDA Pass Thru - - 56,885 - 56,885 -
400012-Prop Tax - ABx1 26 Excess 169,199 151,302 - 151,302 150,000 400013-Prop Tax - Other In Lieu Taxes 1,547 1,409 - 1,409 300 400100-Sales Tax - Bradley-Burns 18,692,355 22,417,415 22,014,895 15,561,400 22,014,895 24,900,000 400200-Franchise Tax - Electricity 587,263 108,567 382,439 614,735 382,439 227,029 400201-Franchise Tax - Natural Gas 375,040 61,545 - 61,545 - 400202-Franchise Tax - Refuse 235,515 375,071 - 375,071 250,000 400203-Franchise Tax - Cable 66,099 90,140 - 90,140 70,000 400400-Real Property Trans Tax 61,418 51,570 88,438 50,000 88,438 61,000 400700-Motor Vehicle License Fee/Tax 9,250 16,530 14,992 10,000 14,992 10,200 Total 70-Taxes $23,361,331 $27,664,272 $28,042,958 $20,781,609 $28,042,958 $30,674,561 71-Fees for Service
415000-Miscelaneous Fees 271,511 253,287 57,994 268,000 57,994 173,360 Total 71-Fees for Service $271,511 $253,287 $57,994 $268,000 $57,994 $173,360 73-License & Permits
435000-Misc Permits 9,244 5,455 75 - 75 500
Total 73-License & Permits $9,244 $5,455 $75 $0 $75 $500 74-Fines, Forfeitures,
440200-Penalties 1,029 1,817 - 1,817 1,000
Total 74-Fines, Forfeitures, $0 $1,029 $1,817 $0 $1,817 $1,000 75-Rents & Concessions
450000-Lease Revenues 304,632 288,759 217,123 283,022 217,123 228,682 450400-Mineral Rights 28,239 22,481 19,042 28,000 19,042 15,560 Total 75-Rents & Concessions $332,871 $311,240 $236,165 $311,022 $236,165 $244,242 76-Investment Earnings
460100-Interest - Property Tax 39,206 962 - 962 -
Total 76-Investment Earnings $0 $39,206 $962 $0 $962 $0 77-Grants & Donations
470107-FED GRNT State Pass thru - - 252,388 - 252,388 253,000 470108-FED GRNT County Pass Thru 97,221 646,866 - 646,866 - 470200-Other Agency Grant-Misc 59,348 - - - -
470300-Donations - Misc 1,580 29,977 - - - -
Total 77-Grants & Donations $1,580 $186,546 $899,254 $0 $899,254 $253,000 78-Other Revenue
480000-Sale of Prop - Capitalized 8,589 822,017 788,700 10,000 788,700 10,200 480100-Misc Refunds 72,157 96,290 219,025 85,000 219,025 86,700 480400-Restitution 860 5,797 - 5,797 -
Total 78-Other Revenue $80,746 $919,167 $1,013,522 $95,000 $1,013,522 $96,900 80-Operations -Internal
410302-MCCF Administration 1,193,433 760,068 - 1,050,136 - - 416001-Ind Cost Allocation - Operat 587,825 657,045 670,187 670,186 670,187 1,416,064 416002-Ind Cost Allocation - Capital - - - 1,333,489 - - 2022/23 SHAFTER OPERATING BUDGET 103
Non-Departmental
Actual Actual Actual
Amended
Budget 11Mo Actual Budget
2018/19 2019/20 2020/21 2021/22 2021/22 2022/23
416003-Ind Cost Allocation - MCCF 502,691 640,113 - 640,113 - - Total 80-Operations -Internal $3,082,945 $2,057,226 $670,187 $3,693,924 $670,187 $1,416,064 Revenues $27,140,228 $31,437,428 $30,922,934 $25,149,555 $30,922,934 $32,859,627 83-Planned Operations
510001-Departmental Supplies - - 259 - 259 -
510012-Inmate Medical Supplies - - - - - -
510600-Rents & Leases - - 2,000 - 2,000 -
Total 83-Planned Operations $0 $0 $2,259 $0 $2,259 $0
91-Other Non-Operationa
560800-Emergency Response 121,258 824,866 - 829,678 -
Total 91-Other Non-Operationa $0 $121,258 $824,866 $0 $829,678 $0 92-Capital Outlay
570100-Automotive Equipment - - 1,103 - 1,103 -
Total 92-Capital Outlay $0 $0 $1,103 $0 $1,103 $0
93-Capital Projects
580000-Capital Prj.- Land 4,616,481 188,911 - - - -
580200-Capital Prj.- Buildings & Imp. 261,143 9,437 - 14,437 - Total 93-Capital Projects $4,616,481 $450,054 $9,437 $0 $14,437 $0 Expenses $4,616,481 $571,312 $837,665 $0 $847,477 $0
79-Transfers-In
490000-Trans In - Gen Fund - - - - - -
Total 79-Transfers-In $0 $0 $0 $0 $0
Transfers $0 $0 $0 $0 $0
Total None Net Surplus/(Deficit) $22,523,747 $30,866,116 $30,085,269 $25,149,555 $30,075,457 $32,859,627 Water
Actual Actual Actual
Amended
Budget 11Mo Actual Budget
2018/19 2019/20 2020/21 2021/22 2021/22 2022/23
94-Transfers-Out
590000-Trans Out - Gen Fund - - - - - -
Total 94-Transfers-Out $26,891 $0 $0 $0 $0 $0
Transfers $26,891 $0 $0 $0 $0 $0
Total Water Net Surplus/(Deficit) ($26,891) $0 $0 $0 $0 $0 Wastewater
Actual Actual Actual
Amended
Budget 11Mo Actual Budget
2018/19 2019/20 2020/21 2021/22 2021/22 2022/23
83-Planned Operations
510302-Vehicle Operations - Fuel - - - - - -
Total 83-Planned Operations $0 $0 $0 $0 $0 $0
Expenses $0 $0 $0 $0 $0 $0
Total Wastewater Net Surplus/(Deficit) $0 $0 $0 $0 $0 $0 104 SHAFTER OPERATING BUDGET 2022/23

ENTERPRISE FUNDS
Enterprise Fund Expense Budget Changes
Enterprise Funds Summary
Water
Wastewater
Refuse
Rail
Dial-A-Ride
Fiber/Telecommunications
106 SHAFTER OPERATING BUDGET 2022/23
FY 22 vs FY23 Change
Actual Actual
Amended
Budget Budget Dollar Pct % of
Enterprise Funds 2019/20 2020/21 2021/22 2022/23 Change Chg Total Water Operations 5,648,707 5,563,501 6,562,098 9,420,063 2,857,965 43.6% 63.7% Wastewater Operations 1,355,754 1,927,260 2,552,722 3,055,936 503,214 19.7% 20.7% Refuse 1,127,764 1,492,460 1,355,377 1,624,359 268,982 19.8% 11.0% Rail Operations 181,479 138,591 175,987 56,337 (119,650) -68.0% .4% Public Transit 313,360 325,385 352,651 373,627 20,976 5.9% 2.5% Telecommunications 206,286 112,672 391,437 266,943 (124,494) -31.8% 1.8% Total Enterprise Funds $8,833,350 $9,559,869 $11,390,272 $14,797,265 $3,406,993 29.9% 100% FY 22 vs FY23 Change
Actual Actual
Amended
Budget Budget Dollar Pct % of
Water Operations Category
Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
82-Wages & Benefits 766,149 781,790 900,419 1,030,254 129,835 14.4% 10.9% 83-Planned Operations 661,562 704,424 644,300 1,114,140 469,840 72.9% 11.8% 85-Required Operations 1,109,375 1,276,466 1,308,825 1,267,650 (41,175) -3.1% 13.5% 88-Operations -Internal 555,914 599,125 890,975 1,059,081 168,106 18.9% 11.2% 90-Debt Service - - - 298,938 298,938 #.0% 3.2%
92-Capital Outlay 41,766 44,697 145,000 - (145,000) -100.0% .0% 93-Capital Projects 2,513,941 2,156,999 2,672,579 4,650,000 1,977,421 74.0% 49.4% Total Water Operations 5,648,707 5,563,501 6,562,098 9,420,063 2,857,965 43.6% 100% FY 22 vs FY23 Change
Actual Actual
Amended
Budget Budget Dollar Pct % of
Wastewater Operations Category
Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
82-Wages & Benefits 366,805 349,436 397,982 386,815 (11,167) -2.8% 12.7% 83-Planned Operations 533,497 668,545 668,250 898,340 230,090 34.4% 29.4% 85-Required Operations 34,501 49,676 51,566 37,650 (13,916) -27.0% 1.2% 88-Operations -Internal 339,003 347,856 433,986 613,704 179,718 41.4% 20.1% 90-Debt Service 32,186 85,752 146,024 319,427 173,403 118.7% 10.5% 92-Capital Outlay 1,735 44,697 115,000 - (115,000) -100.0% .0% 93-Capital Projects 48,027 381,298 739,914 800,000 60,086 8.1% 26.2% Total Wastewater Operations 1,355,754 1,927,260 2,552,722 3,055,936 503,214 19.7% 100% FY 22 vs FY23 Change
Actual Actual
Amended
Budget Budget Dollar Pct % of
Refuse Category Expenditures 2019/20 2020/21 2021/22 2022/23 Change Chg Total 82-Wages & Benefits 415,273 390,314 412,628 35,314 (377,314) -91.4% 2.2% 83-Planned Operations 365,756 457,601 462,275 1,263,700 801,425 173.4% 77.8% 85-Required Operations 14,756 27,383 36,620 3,020 (33,600) -91.8% .2% 88-Operations -Internal 330,705 367,748 393,907 322,325 (71,582) -18.2% 19.8% 90-Debt Service 1,274 - - - #.0% #.0%
92-Capital Outlay - 249,414 49,947 - (49,947) -100.0% .0% 93-Capital Projects - - - - #.0% .0%
Total Refuse 1,127,764 1,492,460 1,355,377 1,624,359 268,982 19.8% 100%

ENTERPRISE FUNDS EXPENSE BUDGET CHANGES SUMMARY
2022/23 SHAFTER OPERATING BUDGET 107
FY 22 vs FY23 Change
Actual Actual
Amended
Budget Budget Dollar Pct % of
Rail Operations Category Expenditures 2019/20 2020/21 2021/22 2022/23 Change Chg Total 82-Wages & Benefits 87,752 62,666 63,473 22,575 (40,898) -64.4% 40.1% 83-Planned Operations 24,042 17,305 24,975 30,600 5,625 22.5% 54.3% 85-Required Operations 6,870 3,130 3,330 3,162 (168) -5.0% 5.6% 88-Operations -Internal 62,517 55,490 74,209 - (74,209) -100.0% .0% 90-Debt Service - - - - #.0% #.0%
92-Capital Outlay 298 - 10,000 - (10,000) -100.0% .0%
Total Rail Operations 181,479 138,591 175,987 56,337 (119,650) -68.0% 100% FY 22 vs FY23 Change
Actual Actual
Amended
Budget Budget Dollar Pct % of
Public Transit Category Expenditures 2019/20 2020/21 2021/22 2022/23 Change Chg Total 82-Wages & Benefits 176,461 177,359 202,965 177,235 (25,730) -12.7% 47.4% 83-Planned Operations 26,574 33,991 31,560 32,351 791 2.5% 8.7% 85-Required Operations 7,582 5,798 6,375 6,204 (171) -2.7% 1.7% 88-Operations -Internal 102,743 103,571 111,751 157,837 46,086 41.2% 42.2% 90-Debt Service - - - - #.0% #.0%
92-Capital Outlay - - - - #.0% .0%
93-Capital Projects - 4,666 - - #.0% #.0%
Total Public Transit 313,360 325,385 352,651 373,627 20,976 5.9% 100% FY 22 vs FY23 Change
Actual Actual
Amended
Budget Budget Dollar Pct % of
Telecommunications Category
Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
83-Planned Operations 106,493 105,229 163,725 137,888 (25,837) -15.8% 51.7% 85-Required Operations 20,528 21,139 21,050 20,400 (650) -3.1% 7.6% 88-Operations -Internal 59,772 2,537 66,662 108,655 41,993 63.0% 40.7% 90-Debt Service - - - - #.0% #.0%
92-Capital Outlay 19,493 (16,233) 140,000 - (140,000) -100.0% .0% 93-Capital Projects - - - - #.0% #.0%
Total Telecommunications 206,286 112,672 391,437 266,943 (124,494) -31.8% 100% 108 SHAFTER OPERATING BUDGET 2022/23
Water
Operations
Wastewater
Operations Refuse
Rail
Operations
Public
Transit Fiber Total
Revenues $ 5,022,000 $ 2,535,000 $ 1,345,530 $ 137,700 $ 446,360 $ 165,886 $ 9,652,476 Expenses:
82‐Wages & Benefits 1,030,254 386,815 35,314 22,575 177,235 ‐ 1,652,193 83‐Planned Operations 1,114,140 898,340 1,263,700 30,600 32,351 137,888 3,477,019 85‐Required Operations 1,267,650 37,650 3,020 3,162 6,204 20,400 1,338,086 88‐Operations ‐Internal 1,059,081 613,704 322,325 ‐ 157,837 108,655 2,261,602 90‐Debt Service 298,938 319,427 ‐ ‐ ‐ ‐ 618,365 Operating Expenses $4,770,063 $2,255,936 $1,624,359 $56,337 $373,627 $266,943 $9,347,265 Operating Income (Loss) $251,937 $279,064 ($278,829) $81,363 $72,733 ($101,057) $305,211 92‐Capital Outlay ‐ ‐ ‐ ‐ ‐ ‐ ‐ 93‐Capital Projects 4,650,000 800,000 ‐ ‐ ‐ ‐ 5,450,000 79‐Transfers‐In 3,000,000 ‐ ‐ ‐ ‐ ‐ 3,000,000 Non‐Operating Expenses $1,650,000 $800,000 $0 $0 $0 $0 $2,450,000 Net Income/(Loss) $ (1,398,063) $ (520,936) $ (278,829) $ 81,363 $ 72,733 $ (101,057) $ (2,144,789) 8,022,000
2,535,000
1,345,530
137,700
446,360
165,886
9,420,063
3,055,936
1,624,359
56,337
373,627
266,943
‐ 2,000,000 4,000,000 6,000,000 8,000,000 10,000,000
Water Operations
Wastewater Operations
Refuse
Rail Operations
Public Transit
Telecommunications 22/23 Proposed Budget
Enterprise Funds
22/23 Proposed Expenses 22/23 Projected Revenue

ENTERPRISE FUNDS SUMMARY CHART
2022/23 SHAFTER OPERATING BUDGET 109
18/19 Actual  19/20 Actual  20/21 Actual  21/22 Budget
21/22 YTD
Actual
22/23
Proposed
Revenues $     4,657,989 $     4,491,695 $     5,345,371 $     4,419,325 $     4,616,098 $     5,022,000 Expenses:
82‐Wages & Benefits           822,256           766,149           781,790           900,419           721,173        1,030,254 83‐Planned Operations 506,371                      661,562           722,394           644,300           444,033        1,114,140 85‐Required Operations 1,034,031                1,109,375        1,276,466        1,308,825        1,044,703        1,267,650 88‐Operations ‐Internal 487,086                      555,914           599,125           890,975           443,988        1,059,081 90‐Debt Service                    ‐                    ‐                    ‐                    ‐                    ‐           298,938 Operating Expenses $2,849,744 $3,093,000 $3,379,775 $3,744,519 $2,653,897 $4,770,063 Operating Income (Loss) $1,808,245 $1,398,695 $1,965,596 $674,806 $1,962,201 $251,937 92‐Capital Outlay             16,712             41,766             44,697           145,000                   989                    ‐ 93‐Capital Projects           346,835        2,513,941        2,178,267        2,672,579        1,388,165        4,650,000 79‐Transfers‐In        2,433,942             40,000                    ‐                    ‐                    ‐        3,000,000 Non‐Operating Expenses ($2,070,395) $2,515,707 $2,222,964 $2,817,579 $1,389,154 $1,650,000 Net Income/(Loss) $    3,878,640 $   (1,117,012) $      (257,368) $   (2,142,773) $        573,047 $   (1,398,063) $0.8M $0.8M $0.8M $0.9M $0.7M $1.0M
$1.5M $1.8M $2.0M $2.0M
$1.5M
$2.4M
$0.5M $0.6M
$0.6M $0.9M
$0.4M
$1.4M
$0.4M
$2.6M $2.2M
$2.8M
$1.4M
$4.7M
$4.7M $4.5M
$5.3M
$4.4M $4.6M
$5.0M
$0.0M
$1.0M
$2.0M
$3.0M
$4.0M
$5.0M
$6.0M
$7.0M
$8.0M
$9.0M
$10.0M
18/19 Actual 19/20 Actual 20/21 Actual 21/22 Budget 21/22 YTD Actual 22/23 Proposed 22/23 Proposed Budget
Water Operations
Labor M&O Other Operating Expenses Capital Requests & CIP Revenues

WATER SUMMARY
110 SHAFTER OPERATING BUDGET 2022/23
18/19 Actual  19/20 Actual  20/21 Actual  21/22 Budget
21/22 YTD
Actual
22/23
Proposed
Revenues $     2,029,884 $   2,066,201 $     2,363,428 $     2,076,468 $     2,223,217 $     2,535,000 Expenses:
82‐Wages & Benefits           256,998          366,805           349,436           397,982           305,249           386,815 83‐Planned Operations 590,865                     533,497           677,402           668,250           533,580           898,340 85‐Required Operations 24,711                         34,501             49,676             51,566             36,384             37,650 88‐Operations ‐Internal 293,461                     339,003           347,856           433,986           215,494           613,704 90‐Debt Service             24,584            32,186             85,752           146,024           114,911           319,427 Operating Expenses $1,190,619 $1,305,992 $1,510,122 $1,697,808 $1,205,618 $2,255,936 Operating Income (Loss) $839,265 $760,209 $853,306 $378,660 $1,017,599 $279,064 92‐Capital Outlay                2,762              1,735             44,697           115,000                   989                    ‐ 93‐Capital Projects           273,090            48,027           382,798           739,914           660,076           800,000 79‐Transfers‐In             88,719      5,008,794                    ‐                    ‐                    ‐                    ‐ Non‐Operating Expenses $187,133 ($4,959,032) $427,495 $854,914 $661,065 $800,000 Net Income/(Loss) $        652,132 $   5,719,241 $        425,811 $      (476,254) $        356,534 $      (520,936) $0.3M $0.4M $0.3M $0.4M $0.3M $0.4M
$0.6M $0.6M $0.7M $0.7M
$0.6M
$0.9M
$0.3M
$0.4M
$0.4M
$0.6M
$0.3M
$0.9M
$0.3M $0.0M
$0.4M
$0.9M
$0.7M
$0.8M
$2.0M $2.1M
$2.4M
$2.1M
$2.2M
$2.5M
$0.0M
$0.5M
$1.0M
$1.5M
$2.0M
$2.5M
$3.0M
$3.5M
18/19 Actual 19/20 Actual 20/21 Actual 21/22 Budget 21/22 YTD Actual 22/23 Proposed 22/23 Proposed Budget
Wastewater Operations
Labor M&O Other Operating Expenses Capital Requests & CIP Revenues

WASTEWATER SUMMARY
2022/23 SHAFTER OPERATING BUDGET 111
18/19 Actual  19/20 Actual  20/21 Actual  21/22 Budget
21/22 YTD
Actual
22/23
Proposed
Revenues $     1,064,623 $   1,056,593 $     1,207,114 $     1,050,799 $     1,211,765 $     1,345,530 Expenses:
82‐Wages & Benefits           295,879          415,273           390,314           412,628           319,288             35,314 83‐Planned Operations 320,834                     365,756           463,494           462,275           395,502        1,263,700 85‐Required Operations                1,236            14,756             27,383             36,620             37,508                3,020 88‐Operations ‐Internal 319,125                     330,705           367,748           393,907           195,455           322,325 90‐Debt Service                3,968              1,274                    ‐                    ‐                    ‐                    ‐ Operating Expenses $941,042 $1,127,764 $1,248,939 $1,305,430 $947,753 $1,624,359 Operating Income (Loss) $123,581 ($71,171) ($41,825) ($254,631) $264,012 ($278,829) 92‐Capital Outlay                   612                  ‐           262,149             49,947             12,736                    ‐ 93‐Capital Projects             20,869                  ‐                    ‐                    ‐                    ‐                    ‐ Transfers
Non‐Operating Expenses $21,481 $0 $262,149 $49,947 $12,736 $0 Net Income/(Loss) $        102,100 $       (71,171) $      (303,974) $      (304,578) $        251,276 $      (278,829) $0.3M
$0.4M $0.4M $0.4M
$0.3M
$0.0M
$0.3M
$0.4M $0.5M $0.5M
$0.4M
$1.3M
$0.3M
$0.3M
$0.4M $0.4M
$0.2M
$0.3M
$0.0M
$0.3M
$0.0M
$1.1M
$1.1M
$1.2M
$1.1M
$1.2M
$1.3M
$0.0M
$0.2M
$0.4M
$0.6M
$0.8M
$1.0M
$1.2M
$1.4M
$1.6M
$1.8M
18/19 Actual 19/20 Actual 20/21 Actual 21/22 Budget 21/22 YTD Actual 22/23 Proposed 22/23 Proposed Budget
Refuse Operations
Labor M&O Other Operating Expenses Capital Requests & CIP Revenues

REFUSE SUMMARY
112 SHAFTER OPERATING BUDGET 2022/23
18/19 Actual  19/20 Actual  20/21 Actual  21/22 Budget
21/22 YTD
Actual
22/23
Proposed
Revenues $        120,915 $       133,790 $           18,900 $                 ‐ $                 ‐ $        137,700 Expenses:
82‐Wages & Benefits              80,028            87,752              62,666              63,473              51,842              22,575 83‐Planned Operations              38,625            24,042              17,305              24,975              16,100              30,600 85‐Required Operations                2,966               6,870                3,130                3,330                4,233                3,162 88‐Operations ‐Internal              56,758            62,517              55,490              74,209              37,104                    ‐ 90‐Debt Service              45,958                   ‐                    ‐                    ‐                    ‐                    ‐ Operating Expenses $224,335 $181,181 $138,591 $165,987 $109,279 $56,337 Operating Income (Loss) ($103,420) ($47,391) ($119,691) ($165,987) ($109,279) $81,363 92‐Capital Outlay                    ‐                  298                    ‐              10,000                    ‐                    ‐ CIP
Transfers
Non‐Operating Expenses $0 $298 $0 $10,000 $0 $0
Net Income/(Loss) $       (103,420) $        (47,689) $       (119,691) $       (175,987) $       (109,279) $          81,363 $0.1M $0.1M
$0.1M $0.1M $0.1M
$0.0M
$0.0M $0.0M
$0.0M $0.0M
$0.0M
$0.0M
$0.1M
$0.1M
$0.1M
$0.1M
$0.0M
$0.0M
$0.0M
$0.1M
$0.1M
$0.0M
$0.0M $0.0M
$0.1M
$0.0M
$0.1M
$0.1M
$0.2M
$0.2M
$0.3M
18/19 Actual 19/20 Actual 20/21 Actual 21/22 Budget 21/22 YTD Actual 22/23 Proposed 22/23 Proposed Budget
Rail Operations
Labor M&O Other Operating Expenses Capital Requests & CIP Revenues

RAIL SUMMARY
2022/23 SHAFTER OPERATING BUDGET 113
18/19 Actual  19/20 Actual  20/21 Actual  21/22 Budget
21/22 YTD
Actual
22/23
Proposed
Revenues $        302,443 $       453,943 $        593,353 $        336,559 $           54,130 $        446,360 Expenses:
82‐Wages & Benefits            198,247          176,461            177,359            202,965            157,554            177,235 83‐Planned Operations              31,482            26,574              35,436              31,560              21,715              32,351 85‐Required Operations                9,057               7,582                5,798                6,375                9,964                6,204 88‐Operations ‐Internal              82,804          102,743            103,571            111,751              55,875            157,837 90‐Debt Service                3,858                   ‐                    ‐                    ‐                    ‐                    ‐ Operating Expenses $325,448 $313,360 $322,164 $352,651 $245,108 $373,627 Operating Income (Loss) ($23,005) $140,583 $271,189 ($16,092) ($190,978) $72,733 92‐Capital Outlay                    ‐                   ‐                    ‐                    ‐                    ‐                    ‐ 93‐Capital Projects                      30                   ‐                4,666                    ‐                    ‐                    ‐ Transfers
Non‐Operating Expenses $30 $0 $4,666 $0 $0 $0
Net Income/(Loss) $         (23,035) $       140,583 $        266,523 $         (16,092) $       (190,978) $          72,733 $0.2M $0.2M $0.2M $0.2M
$0.2M $0.2M
$0.0M
$0.0M $0.0M
$0.0M
$0.0M
$0.0M
$0.1M
$0.1M $0.1M
$0.1M
$0.1M
$0.2M
$0.3M
$0.5M
$0.6M
$0.3M
$0.1M
$0.4M
$0.0M
$0.1M
$0.2M
$0.3M
$0.4M
$0.5M
$0.6M
$0.7M
18/19 Actual 19/20 Actual 20/21 Actual 21/22 Budget 21/22 YTD Actual 22/23 Proposed 22/23 Proposed Budget
Public Transit Operations
Labor M&O Other Operating Expenses Capital Requests & CIP Revenues

DIAL-A-RIDE SUMMARY
114 SHAFTER OPERATING BUDGET 2022/23
18/19 Actual 19/20 Actual 20/21 Actual 21/22 Budget
21/22 YTD
Actual
22/23
Proposed
Revenues $ 148,802 $ 164,402 $ 179,192 $ 208,584 $ 269,029 $ 165,886 Expenses:

Wages & Benefits
83‐Planned Operations 105,453 106,493 105,298 163,725 99,962 137,888 85‐Required Operations 19,495 20,528 21,139 21,050 17,987 20,400 88‐Operations ‐Internal 64,301 59,772 2,537 66,662 33,330 108,655 90‐Debt Service 26,073 ‐ ‐ ‐ ‐ ‐ Operating Expenses $215,322 $186,793 $128,974 $251,437 $151,279 $266,943 Operating Income (Loss) ($66,520) ($22,391) $50,218 ($42,853) $117,750 ($101,057) 92‐Capital Outlay 665 19,493 (16,233) 140,000 9,470 ‐ 93‐Capital Projects 6,988 ‐ ‐ ‐ ‐ ‐ Transfers
Non‐Operating Expenses $7,653 $19,493 ($16,233) $140,000 $9,470 $0 Net Income/(Loss) $ (74,173) $ (41,884) $ 66,451 $ (182,853) $ 108,280 $ (101,057) $0.1M $0.1M $0.1M
$0.2M
$0.1M
$0.2M
$0.1M
$0.0M
$0.1M $0.1M
$0.0M
$0.1M $0.2M
$0.2M
$0.2M
$0.3M
$0.2M
‐$0.1M
$0.0M
$0.1M
$0.1M
$0.2M
$0.2M
$0.3M
$0.3M
$0.4M
$0.4M
$0.5M
18/19 Actual 19/20 Actual 20/21 Actual 21/22 Budget 21/22 YTD Actual 22/23 Proposed 22/23 Proposed Budget
Fiber/Telecommunications Operations
M&O Other Operating Expenses Capital Requests & CIP Revenues

FIBER SUMMARY
2022/23 SHAFTER OPERATING BUDGET 115
WATER
Water Operations
Actual Actual Actual
Amended
Budget 11Mo Actual Budget
Account 2018/19 2019/20 2020/21 2021/22 2021/22 2022/23 410000-Utility User Fees 4,432,966 4,342,441 4,904,580 4,375,000 4,427,655 4,900,000 410001-Construction Water Fees - 600 57,796 - 6,137 -
415000-Miscelaneous Fees 128,621 86,721 352,243 5,000 182,306 102,000 Sub-Total 71-Fees for Service $4,561,587 $4,429,762 $5,314,619 $4,380,000 $4,616,098 $5,002,000 440001-Fines - Water 50 - - - - -
Sub-Total 74-Fines, Forfeitures, $50 $0 $0 $0 $0 $0
469900-Allocated Interest 96,352 61,933 30,752 39,325 - 20,000 Sub-Total 76-Investment Earnings $96,352 $61,933 $30,752 $39,325 $0 $20,000 Total Revenues $4,657,989 $4,491,695 $5,345,371 $4,419,325 $4,616,098 $5,022,000 500000-Full Time Wages 464,575 450,389 465,153 508,237 448,073 584,204 500100-Part Time Wages 353 352 442 12,000 407 -
500400-Overtime 10,469 8,952 3,051 - 6,331 -
500406-Overtime - Holiday 592 764 - 700 - -
500500-Cellphone Allowance - 200 2,009 6,528 5,800 6,587 500501-Auto Allowance - 442 633 3,072 2,111 93
500502-Uniform & Equipment Allowance - 1,830 5,384 5,000 3,322 - 500503-Education Reimbursement - 155 60 - 10 -
500504-One-Time Compensation - - 3,040 - 5,984 -
500506-Incentive- Bilingual Pay - - 680 2,640 1,398 675 500508-Incentive-Certificate Pay - - 477 - 1,432 1,949
500600-Retirement - 22,983 72,730 78,306 66,280 89,045
500800-Health Insurance 310,398 234,948 121,142 133,688 106,907 156,436 500801-Dental Insurance - 184 3,967 3,797 3,132 4,313
500802-Vision Insurance - 88 1,890 1,783 1,482 2,029
500803-Life Insurance - 191 1,835 2,035 1,711 2,178
500880-Work Comp Insurance 35,869 43,058 64,860 63,953 32,313 143,963 509000-Payroll Taxes - 1,613 34,437 78,680 34,480 38,782 Sub-Total 82-Wages & Benefits $822,256 $766,149 $781,790 $900,419 $721,173 $1,030,254 510000-Office Supplies 884 690 2,208 1,000 689 1,500
510001-Departmental Supplies 156,529 150,903 156,296 195,000 187,748 8,000 510100-Service Agreements - 12,959 1,391 36,000 202 3,000 510103-Postage & Freight - 2,128 1,421 5,000 1,612 2,000 510105-Software Licensing - 4,500 9,320 10,000 5,727 12,000 510106-Subscriptions & Dues 2,919 651 3,339 2,000 1,490 12,500 510109-Janitorial Services - - 12,491 11,875 7,982 12,000 510115-Recruitment 952 567 - - - 1,000
510200-Repairs & Maintenance 7,275 1,378 4,348 3,425 2,003 132,500 510204-Equipment Repair 976 17,624 25,658 50,000 5,824 51,000 510300-Vehicle Operations 41,298 42,028 52,518 50,000 21,009 20,000 510302-Vehicle Operations - Fuel - - - - 21,882 30,000
510400-Professional Services 287,856 390,249 413,758 233,000 177,267 96,500 510420-Legal Services - 6,774 8,909 15,000 1,500 3,000
510501-Training 7,682 8,787 1,235 5,000 930 5,100
510505-Travel - 3 - 2,000 506 2,040
510807-Regulatory & Permitting - 22,321 11,532 25,000 7,662 207,000 510900-Water Treatment Supplies - - - - - 415,000
510905-Water Testing/Samples - - - - - 100,000
Sub-Total 83-Planned Operations $506,371 $661,562 $704,424 $644,300 $490,177 $1,114,140 510118-Credit Card Processing Fees - 7,404 11,006 6,000 - 6,120 510701-Communications 5,956 6,276 5,966 6,000 6,434 -
510704-Water - 269 735 900 658 -
510705-Sewer - 39 40 50 33 -
510707-Power 1,028,075 1,096,430 1,259,231 1,295,000 1,037,136 1,260,000 510708-Natural Gas - 452 840 875 833 1,530
510805-Bad Debt Expense - (1,495) (1,352) - (391) -
Sub-Total 85-Required Operations $1,034,031 $1,109,375 $1,276,466 $1,308,825 $1,044,703 $1,267,650 520000-Asset Replace 3,000 3,000 2,250 3,000 - 3,060
520100-Internal ISF Chrg - Shop 19,861 22,289 25,668 29,050 14,525 28,364 520200-Internal ISF Chrg - Building 2,869 4,575 15,257 7,476 3,738 2,159 520300-Internal ISF Chrg - IT 13,319 13,522 50,551 38,320 19,160 27,408 116 SHAFTER OPERATING BUDGET 2022/23
Water Operations
Actual Actual Actual
Amended
Budget 11Mo Actual Budget
Account 2018/19 2019/20 2020/21 2021/22 2021/22 2022/23 520400-Internal ISF Chrg - Liability 45,190 58,812 42,608 315,828 157,914 141,221 521000-Internal Admin Charges 198,980 227,240 231,785 261,675 130,838 236,421 521100-Ind Cost Allocation 203,867 226,476 231,006 235,626 117,813 620,448 Sub-Total 88-Operations -Internal $487,086 $555,914 $599,125 $890,975 $443,988 $1,059,081 550000-Interest Expense - - - - - 298,938
Sub-Total 90-Debt Service $0 $0 $0 $0 $0 $298,938
570000-Furniture & Fixtures - - - 5,000 - -
570100-Automotive Equipment 5,375 39,019 5,107 50,000 - - 570200-Machinery & Equipment 11,337 2,747 39,590 90,000 989 - Sub-Total 92-Capital Outlay $16,712 $41,766 $44,697 $145,000 $55,416 $0 580000-Capital Prj.- Land 346,835 1,541,172 985,169 - - - 580100-Capital Prj.- Infrastrucutre - 972,769 1,171,830 2,672,579 1,388,165 4,650,000 Sub-Total 93-Capital Projects $346,835 $2,513,941 $2,156,999 $2,672,579 $1,848,583 $4,650,000 Total Expenses $3,213,291 $5,648,707 $5,563,501 $6,562,098 $4,604,040 $9,420,063 490000-Trans In - Gen Fund 2,433,942 - - - - -
490001-Trans In - Gen Fund-TCP - - - - - -
490300-Trans In - Water Conect - 40,000 - - - -
490501-Trans In - FED Grants - - - - - 3,000,000
Sub-Total 79-Transfers-In $2,433,942 $40,000 $0 $0 $0 $3,000,000 Total Transfers $2,433,942 $40,000 $0 $0 $0 $3,000,000
Total Water Operations Net Surplus/(Deficit) $3,878,640 ($1,117,012) $573,047 ($2,142,773) $12,058 ($1,398,063) 2022/23 SHAFTER OPERATING BUDGET 117

WASTEWATER
Wastewater Operations
Actual Actual Actual
Amended
Budget 11Mo Actual Budget
Account 2018/19 2019/20 2020/21 2021/22 2021/22 2022/23 410000-Utility User Fees 2,021,085 1,985,144 2,320,436 2,025,000 2,221,491 2,500,000 Sub-Total 71-Fees for Service $2,021,085 $1,985,144 $2,320,436 $2,025,000 $2,221,491 $2,500,000 469900-Allocated Interest 8,799 81,057 41,212 51,468 - 35,000 Sub-Total 76-Investment Earnings $8,799 $81,057 $41,212 $51,468 $0 $35,000 480100-Misc Refunds - - 1,780 - 1,726 -
Sub-Total 78-Other Revenue $0 $0 $1,780 $0 $1,726 $0
Total Revenues $2,029,884 $2,066,201 $2,363,428 $2,076,468 $2,223,217 $2,535,000 500000-Full Time Wages 221,164 201,499 215,718 243,249 195,999 260,532 500100-Part Time Wages 353 352 442 - 407 -
500400-Overtime 1,048 1,426 392 1,500 1,243 -
500406-Overtime - Holiday 205 143 - 200 - -
500500-Cellphone Allowance - - 823 2,676 2,289 1,846
500501-Auto Allowance - 384 620 3,024 2,068 91
500502-Uniform & Equipment Allowance - 706 2,060 2,000 1,328 - 500503-Education Reimbursement - - - - 10 -
500504-One-Time Compensation - - 1,752 - 2,827 -
500506-Incentive- Bilingual Pay - - 222 1,104 485 291
500508-Incentive-Certificate Pay - - 249 - 689 536
500600-Retirement - 48,575 31,550 34,659 27,630 27,602
500800-Health Insurance 18,718 96,295 49,571 60,668 42,349 46,890 500801-Dental Insurance - 77 1,644 1,715 1,236 1,280
500802-Vision Insurance - 36 766 798 579 599
500803-Life Insurance - 88 846 992 760 728
500880-Work Comp Insurance 15,510 16,477 27,183 22,134 10,670 33,723 509000-Payroll Taxes - 747 15,598 23,263 14,680 12,697
Sub-Total 82-Wages & Benefits $256,998 $366,805 $349,436 $397,982 $305,249 $386,815 510000-Office Supplies 972 151 1,345 1,000 22 1,020
510001-Departmental Supplies 23,067 19,300 39,628 27,000 37,108 45,000 510100-Service Agreements - 7,103 1,302 11,400 5,335 600 510103-Postage & Freight - 27 38 500 101 200
510105-Software Licensing - 3,250 6,820 10,000 6,599 35,000 510106-Subscriptions & Dues 10 - 240 1,000 807 1,020
510109-Janitorial Services - - 12,491 11,875 7,982 12,000 510114-Outsource Activity 495,339 450,837 541,352 560,000 431,324 600,000 510115-Recruitment 88 162 - - - -
510200-Repairs & Maintenance 64 3,610 6,244 1,975 1,856 25,000 510204-Equipment Repair 488 3,232 - 9,854 5,643 25,000
510300-Vehicle Operations 180 429 712 2,500 237 2,000
510302-Vehicle Operations - Fuel - - - - 1,603 1,500
510400-Professional Services 69,718 41,749 57,206 20,146 34,315 55,000 510420-Legal Services - 2,376 959 10,000 100 1,000
510501-Training 939 1,268 208 500 48 2,000
510505-Travel - 3 - 500 500 2,000
510807-Regulatory & Permitting - - - - - -
510900-Water Treatment Supplies - - - - - 90,000
Sub-Total 83-Planned Operations $590,865 $533,497 $668,545 $668,250 $552,819 $898,340 510118-Credit Card Processing Fees - 3,702 7,040 6,000 - 6,120 510701-Communications 1,051 2,551 2,808 3,500 3,658 1,530 510704-Water 23,660 13,999 6,007 6,925 5,523 10,000
510705-Sewer - 11 36 41 33 -
510707-Power - 14,238 33,785 35,100 27,170 20,000
Sub-Total 85-Required Operations $24,711 $34,501 $49,676 $51,566 $36,384 $37,650 520000-Asset Replace 3,000 3,000 2,250 3,000 - 3,060
520100-Internal ISF Chrg - Shop 9,028 10,132 11,668 13,205 6,603 12,893 520200-Internal ISF Chrg - Building 2,148 3,844 6,810 6,855 3,428 1,616 520300-Internal ISF Chrg - IT 6,429 6,725 22,565 28,305 14,152 13,230 520400-Internal ISF Chrg - Liability 27,225 35,358 19,020 88,210 44,105 85,079 521000-Internal Admin Charges 103,921 110,645 112,858 118,272 59,136 115,115 118 SHAFTER OPERATING BUDGET 2022/23
Wastewater Operations
Actual Actual Actual
Amended
Budget 11Mo Actual Budget
Account 2018/19 2019/20 2020/21 2021/22 2021/22 2022/23 521100-Ind Cost Allocation 141,710 169,299 172,685 176,139 88,070 382,711 Sub-Total 88-Operations -Internal $293,461 $339,003 $347,856 $433,986 $215,494 $613,704 550000-Interest Expense 24,584 32,186 85,752 12,951 10,091 18,460 550100-Principal Payments - - - 133,073 104,820 300,967 Sub-Total 90-Debt Service $24,584 $32,186 $85,752 $146,024 $114,911 $319,427 570000-Furniture & Fixtures - - - - - -
570100-Automotive Equipment 2,150 - 5,107 50,000 - -
570200-Machinery & Equipment 612 1,735 39,590 65,000 989 - Sub-Total 92-Capital Outlay $2,762 $1,735 $44,697 $115,000 $55,416 $0 580000-Capital Prj.- Land 273,090 13,266 - - - -
580100-Capital Prj.- Infrastrucutre - 34,761 381,298 739,914 660,076 700,000 580300-Capital Prj.- Other Imp. - - - - - 100,000
Sub-Total 93-Capital Projects $273,090 $48,027 $381,298 $739,914 $1,202,062 $800,000 Total Expenses $1,466,471 $1,355,754 $1,927,260 $2,552,722 $2,482,335 $3,055,936 490000-Trans In - Gen Fund 88,719 (8,096) - - - -
490002-Trans In - Gen Fund-RDA Bnd - - - - - -
490400-Trans In - Wastewater Conect - 5,016,890 - - - - Sub-Total 79-Transfers-In $88,719 $5,008,794 $0 $0 $0 $0 Total Transfers $88,719 $5,008,794 $0 $0 $0 $0
Total Wastewater Operations Net Surplus/
(Deficit)
$652,132 $5,719,241 $356,534 ($476,254) ($259,118) ($520,936) 2022/23 SHAFTER OPERATING BUDGET 119
REFUSE
Refuse
Actual Actual Actual
Amended
Budget 11Mo Actual Budget
Account 2018/19 2019/20 2020/21 2021/22 2021/22 2022/23 410000-Utility User Fees 1,046,686 1,041,957 1,194,620 1,042,000 1,209,917 1,342,000 415000-Miscelaneous Fees 489 2,354 3,116 1,000 1,848 1,020 Sub-Total 71-Fees for Service $1,047,175 $1,044,311 $1,197,736 $1,043,000 $1,211,765 $1,343,020 469900-Allocated Interest 17,448 12,282 4,012 7,799 - 2,510 Sub-Total 76-Investment Earnings $17,448 $12,282 $4,012 $7,799 $0 $2,510 470200-Other Agency Grant-Misc - - 5,366 - - -
Sub-Total 77-Grants & Donations $0 $0 $5,366 $0 $0 $0
Total Revenues $1,064,623 $1,056,593 $1,207,114 $1,050,799 $1,211,765 $1,345,530 500000-Full Time Wages 189,880 237,485 234,216 244,174 195,661 20,912 500100-Part Time Wages 353 352 55 - 51 -
500400-Overtime 1,242 1,842 19 3,000 1,738 -
500406-Overtime - Holiday 1,135 1,870 - 2,000 - -
500500-Cellphone Allowance - - 554 1,800 1,542 967
500501-Auto Allowance - 240 145 720 478 22
500502-Uniform & Equipment Allowance - 1,330 3,468 3,500 1,887 - 500504-One-Time Compensation - - 273 - 1,655 -
500506-Incentive- Bilingual Pay - - 812 2,688 1,432 195 500508-Incentive-Certificate Pay - - 143 - 62 64
500600-Retirement - 32,227 26,563 27,245 21,267 16
500800-Health Insurance 89,997 114,143 62,580 63,800 56,992 1,724 500801-Dental Insurance - 109 2,267 1,964 1,750 561
500802-Vision Insurance - 49 1,023 885 794 262
500803-Life Insurance - 95 906 1,010 776 427
500880-Work Comp Insurance 13,272 24,757 39,443 36,527 17,477 7,789 509000-Payroll Taxes - 774 17,847 23,315 15,726 2,375
Sub-Total 82-Wages & Benefits $295,879 $415,273 $390,314 $412,628 $319,288 $35,314 510000-Office Supplies 807 237 613 550 468 -
510001-Departmental Supplies 3,777 18,924 34,997 22,150 14,346 - 510100-Service Agreements - 7,053 1,075 - 202 900
510103-Postage & Freight - 1,529 63 - 17 -
510109-Janitorial Services - - 12,491 11,875 7,982 -
510112-Recycling Services 5,040 2,868 5,874 7,300 5,161 800 510114-Outsource Activity - - 212,203 273,600 249,962 1,200,000 510115-Recruitment 473 153 - - - -
510200-Repairs & Maintenance - 2,032 651 800 862 -
510204-Equipment Repair - 9,796 5,332 2,500 1,671 -
510300-Vehicle Operations 118,251 115,730 92,141 88,000 50,193 - 510302-Vehicle Operations - Fuel - - - - 29,203 -
510400-Professional Services 191,268 206,487 91,386 54,500 25,650 62,000 510420-Legal Services - - 775 - 9,500 -
510501-Training 1,218 944 - 1,000 285 -
510505-Travel - 3 - - - -
Sub-Total 83-Planned Operations $320,834 $365,756 $457,601 $462,275 $494,969 $1,263,700 510118-Credit Card Processing Fees - 3,702 6,125 - - -
510701-Communications 105 369 - 1,900 1,422 -
510704-Water 1,131 1,369 702 850 658 1,020
510705-Sewer - 11 36 45 33 -
510706-Refuse - 7,441 13,956 26,975 32,561 -
510707-Power - 1,864 6,564 6,850 2,834 2,000
Sub-Total 85-Required Operations $1,236 $14,756 $27,383 $36,620 $37,508 $3,020 520000-Asset Replace 3,000 3,000 2,250 3,000 - -
520100-Internal ISF Chrg - Shop 61,387 68,894 79,339 89,792 44,896 - 520200-Internal ISF Chrg - Building 1,658 2,986 7,635 5,290 2,645 - 520300-Internal ISF Chrg - IT 9,136 8,553 25,299 24,836 12,418 - 520400-Internal ISF Chrg - Liability 19,227 19,917 21,323 41,427 20,714 - 521000-Internal Admin Charges 73,672 64,645 65,938 60,279 30,140 - 521100-Ind Cost Allocation 151,045 162,710 165,964 169,283 84,642 322,325 Sub-Total 88-Operations -Internal $319,125 $330,705 $367,748 $393,907 $195,455 $322,325 550000-Interest Expense 3,968 1,274 - - - -
Sub-Total 90-Debt Service $3,968 $1,274 $0 $0 $0 $0
120 SHAFTER OPERATING BUDGET 2022/23
Refuse
Actual Actual Actual
Amended
Budget 11Mo Actual Budget
Account 2018/19 2019/20 2020/21 2021/22 2021/22 2022/23 570000-Furniture & Fixtures - - - - - -
570100-Automotive Equipment - - 240,874 - - -
570200-Machinery & Equipment 612 - 8,540 49,947 12,736 - Sub-Total 92-Capital Outlay $612 $0 $249,414 $49,947 $0 $0 580000-Capital Prj.- Land 20,869 - - - - -
Sub-Total 93-Capital Projects $20,869 $0 $0 $0 $0 $0
Total Expenses $962,523 $1,127,764 $1,492,460 $1,355,377 $1,047,220 $1,624,359 Total Refuse Net Surplus/(Deficit) $102,100 ($71,171) $251,276 ($304,578) $164,545 ($278,829) 2022/23 SHAFTER OPERATING BUDGET 121

RAIL OPERATIONS
Rail Operations
Actual Actual Actual
Amended
Budget 11Mo Actual Budget
Account 2018/19 2019/20 2020/21 2021/22 2021/22 2022/23 410020-Rail User Fees - 24,720 900 - - 25,500
415000-Miscelaneous Fees - 18,000 18,000 - - -
Sub-Total 71-Fees for Service $0 $42,720 $18,900 $0 $0 $25,500 450300-Track Rental / Demurrage 120,915 91,070 - - - 112,200 Sub-Total 75-Rents & Concessions $120,915 $91,070 $0 $0 $0 $112,200 Total Revenues $120,915 $133,790 $18,900 $0 $0 $137,700 500000-Full Time Wages 68,182 63,975 40,397 42,101 34,757 15,664 500400-Overtime 193 15 2 - 54 -
500500-Cellphone Allowance - - 92 300 243 110
500501-Auto Allowance - 40 65 240 212 10
500502-Uniform & Equipment Allowance - 87 202 100 48 -
500504-One-Time Compensation - - 176 - 1,133 -
500506-Incentive- Bilingual Pay - - 15 - 25 -
500600-Retirement - 3,562 6,565 6,871 5,574 2,948
500800-Health Insurance 8,639 15,901 7,570 7,471 5,867 2,044 500801-Dental Insurance - 11 247 213 172 59
500802-Vision Insurance - 4 90 90 73 27
500803-Life Insurance - 16 156 162 135 64
500880-Work Comp Insurance 3,014 4,004 4,255 2,165 1,135 594 509000-Payroll Taxes - 137 2,834 3,760 2,414 1,055
Sub-Total 82-Wages & Benefits $80,028 $87,752 $62,666 $63,473 $51,842 $22,575 510001-Departmental Supplies 344 39 - 5,000 269 5,100
510100-Service Agreements - - 104 - - -
510106-Subscriptions & Dues 38 68 - 1,000 - 1,020
510200-Repairs & Maintenance 25,530 18,563 13,365 12,975 11,365 18,360 510300-Vehicle Operations 6,920 180 624 - 80 -
510302-Vehicle Operations - Fuel - - - - 15 -
510400-Professional Services 5,787 5,130 3,212 5,000 4,371 5,100 510501-Training 6 62 - 1,000 - 1,020
Sub-Total 83-Planned Operations $38,625 $24,042 $17,305 $24,975 $16,100 $30,600 510701-Communications 18 59 359 100 1,105 102
510704-Water - 420 834 975 762 -
510705-Sewer - 89 178 205 163 -
510707-Power 2,948 6,302 1,759 2,050 2,203 3,060
Sub-Total 85-Required Operations $2,966 $6,870 $3,130 $3,330 $4,233 $3,162 520200-Internal ISF Chrg - Building 1,162 4,607 1,223 3,709 1,854 - 520300-Internal ISF Chrg - IT 8,399 8,361 4,051 16,899 8,450 - 520400-Internal ISF Chrg - Liability 3,065 3,666 3,415 5,864 2,932 - 521100-Ind Cost Allocation 44,132 45,883 46,801 47,737 23,868 - Sub-Total 88-Operations -Internal $56,758 $62,517 $55,490 $74,209 $37,104 $0 550000-Interest Expense 45,958 - - - - -
Sub-Total 90-Debt Service $45,958 $0 $0 $0 $0 $0
570000-Furniture & Fixtures - - - 5,000 - -
570200-Machinery & Equipment - 298 - 5,000 - -
Sub-Total 92-Capital Outlay $0 $298 $0 $10,000 $0 $0
Total Expenses $224,335 $181,479 $138,591 $175,987 $109,279 $56,337 Total Rail Operations Net Surplus/(Deficit) ($103,420) ($47,689) ($109,279) ($175,987) ($109,279) $81,363 122 SHAFTER OPERATING BUDGET 2022/23

DIAL-A-RIDE
Public Transit
Actual Actual Actual
Amended
Budget 11Mo Actual Budget
Account 2018/19 2019/20 2020/21 2021/22 2021/22 2022/23 410004-Transit Farebox Revenue 35,271 29,599 16,689 25,000 20,787 30,760 Sub-Total 71-Fees for Service $35,271 $29,599 $16,689 $25,000 $20,787 $30,760 400601-TDA Article 4 208,583 359,022 329,533 141,127 - 355,600 470104-FED GRNT 5311 (Operat) 58,589 65,322 247,131 170,432 - 60,000 470105-FED GRNT 5311 (Capital) - - - - - -
470107-FED GRNT State Pass thru - - - - 33,343 -
Sub-Total 77-Grants & Donations $267,172 $424,344 $576,664 $311,559 $33,343 $415,600 Total Revenues $302,443 $453,943 $593,353 $336,559 $54,130 $446,360 500000-Full Time Wages 36,912 57,745 68,946 87,041 62,637 70,055 500100-Part Time Wages 98,859 52,617 40,982 44,218 40,123 53,440 500400-Overtime 13 22 4 50 138 -
500500-Cellphone Allowance - - 48 480 11 -
500501-Auto Allowance - 105 105 960 33 -
500502-Uniform & Equipment Allowance - - 257 - - -
500504-One-Time Compensation - - - - 789 -
500506-Incentive- Bilingual Pay - - 723 1,248 1,707 3,237 500600-Retirement - (1,475) 8,615 8,259 7,524 5,827
500800-Health Insurance 42,505 42,955 22,992 28,853 20,538 25,329 500801-Dental Insurance - 50 619 608 456 546
500802-Vision Insurance - 24 316 285 238 284
500803-Life Insurance - 27 272 376 231 304
500880-Work Comp Insurance 19,958 23,976 24,601 18,414 14,493 12,865 509000-Payroll Taxes - 415 8,879 12,173 8,636 5,348
Sub-Total 82-Wages & Benefits $198,247 $176,461 $177,359 $202,965 $157,554 $177,235 510000-Office Supplies 32 19 48 100 345 200
510001-Departmental Supplies 122 62 300 400 1,220 500
510103-Postage & Freight - - 12 - - -
510104-Advertising - 102 - - - 200
510115-Recruitment 993 339 232 - - -
510200-Repairs & Maintenance 2,066 1,849 - 2,060 - 2,101 510300-Vehicle Operations 21,208 15,152 7,759 16,500 7,790 10,000 510301-Vehicle Operations - Supplies - 517 1,921 2,500 2,490 2,500 510302-Vehicle Operations - Fuel - 780 4,521 1,000 4,920 8,000 510303-Vehicle Operations- Tires - 1,293 752 3,000 1,308 1,530 510400-Professional Services 6,778 6,461 18,446 6,000 3,511 6,120 510501-Training 283 - - - 50 600
510505-Travel - - - - 81 600
Sub-Total 83-Planned Operations $31,482 $26,574 $33,991 $31,560 $26,653 $32,351 510701-Communications 158 193 - 200 526 204
510707-Power 8,899 7,389 5,798 6,175 9,438 6,000
Sub-Total 85-Required Operations $9,057 $7,582 $5,798 $6,375 $9,964 $6,204 520100-Internal ISF Chrg - Shop 19,861 22,289 25,668 29,050 14,525 28,364 520200-Internal ISF Chrg - Building 1,890 3,306 3,456 6,031 3,015 1,422 520300-Internal ISF Chrg - IT 10,094 11,489 11,451 10,811 5,406 20,772 520400-Internal ISF Chrg - Liability 4,642 13,361 9,652 11,347 5,673 14,506 521000-Internal Admin Charges 1,797 2,108 2,150 2,294 1,147 2,193 521100-Ind Cost Allocation 44,520 50,190 51,194 52,218 26,109 90,580 Sub-Total 88-Operations -Internal $82,804 $102,743 $103,571 $111,751 $55,875 $157,837 550000-Interest Expense 3,858 - - - - -
Sub-Total 90-Debt Service $3,858 $0 $0 $0 $0 $0
570100-Automotive Equipment - - - - - -
Sub-Total 92-Capital Outlay $0 $0 $0 $0 $0 $0
580000-Capital Prj.- Land 30 - - - - -
580200-Capital Prj.- Buildings & Imp. - - 4,666 - - -
Sub-Total 93-Capital Projects $30 $0 $4,666 $0 $0 $0
Total Expenses $325,478 $313,360 $325,385 $352,651 $250,046 $373,627 Total Public Transit Net Surplus/(Deficit) ($23,035) $140,583 ($190,978) ($16,092) ($195,916) $72,733 2022/23 SHAFTER OPERATING BUDGET 123
FIBER
Telecommunications
Actual Actual Actual
Amended
Budget 11Mo Actual Budget
Account 2018/19 2019/20 2020/21 2021/22 2021/22 2022/23 410002-Residential Fiber User Fees 63,438 20,394 - 4,000 - 20,000 410003-Tower Utilization Fees 70,267 80,109 76,650 75,000 66,018 80,000 410005-Business Fiber User Fees - 45,492 39,238 38,800 163,349 45,000 410006-Commercial Fiber User Fees - 6,819 11,924 50,784 11,129 7,100 410007-Dark Fiber User Fees - 5,067 45,783 28,000 27,349 7,386 410008-Fiber Connection Fees - 1,650 970 - - 1,600
415000-Miscelaneous Fees 15,097 4,871 4,627 12,000 1,184 4,800 Sub-Total 71-Fees for Service $148,802 $164,402 $179,192 $208,584 $269,029 $165,886 Total Revenues $148,802 $164,402 $179,192 $208,584 $269,029 $165,886 510001-Departmental Supplies 6,845 3,244 4,512 40,000 2,140 5,000 510100-Service Agreements - 37 1,305 3,400 1,196 1,500
510104-Advertising - - - 2,000 - 500
510107-System Support 90,000 97,500 82,500 90,000 78,500 91,800 510108-Facility Support - 720 720 1,000 - 1,020
510200-Repairs & Maintenance 3,358 4,849 16,049 2,325 2,608 34,068 510400-Professional Services 136 143 143 10,000 6,468 4,000 510420-Legal Services - - - 5,000 9,050 -
510422-Legal Services - Litigation 5,114 - - 10,000 - - Sub-Total 83-Planned Operations $105,453 $106,493 $105,229 $163,725 $99,962 $137,888 510701-Communications - 11 - - - -
510707-Power 19,495 20,517 21,139 21,050 17,987 20,400
Sub-Total 85-Required Operations $19,495 $20,528 $21,139 $21,050 $17,987 $20,400 520300-Internal ISF Chrg - IT 52,801 52,086 - 51,021 25,510 108,655 520400-Internal ISF Chrg - Liability 8,949 5,199 - 13,054 6,527 - 521100-Ind Cost Allocation 2,551 2,487 2,537 2,587 1,293 - Sub-Total 88-Operations -Internal $64,301 $59,772 $2,537 $66,662 $33,330 $108,655 550000-Interest Expense 26,073 - - - - -
Sub-Total 90-Debt Service $26,073 $0 $0 $0 $0 $0
570200-Machinery & Equipment 665 19,493 (16,233) 140,000 9,470 - Sub-Total 92-Capital Outlay $665 $19,493 ($16,233) $140,000 $9,470 $0 580000-Capital Prj.- Land 6,988 - - - - -
Sub-Total 93-Capital Projects $6,988 $0 $0 $0 $0 $0
Total Expenses $222,975 $206,286 $112,672 $391,437 $160,749 $266,943 Total Telecommunications Net Surplus/
(Deficit)
($74,173) ($41,884) $108,280 ($182,853) $108,280 ($101,057) This page is intentionally left blank.

SPECIAL REVENUE FUNDS
Special Revenue Funds Expense Budget Changes
Federal Grants
Transportation
State Gas Tax
Traffic Safety
SLESF
Special Police Services
Asset Forfeiture
LLMD
Low-Mod Income Housing
CDBG
Road Maint. & Rehab
126 SHAFTER OPERATING BUDGET 2022/23
FY 22 vs FY23 Change
Actual Actual
Amended
Budget Budget Dollar Pct % of
Special Revenue Funds 2019/20 2020/21 2021/22 2022/23 Change Chg Total Federal Grants 1,688,232 556,591 4,652,127 4,440,176 (211,951) -4.6% 31.7% Transportation 898,437 309,728 1,300,000 1,525,000 225,000 17.3% 10.9% State Gas 373,645 - 1,172,500 1,751,233 578,733 49.4% 12.5% Traffic Safety 1,995 - 100,000 4,520,000 4,420,000 4420.0% 32.3% SLESF 155,948 - 162,500 - (162,500) -100.0% #.0%
Special PD Services - 1,882 - - #.0% #.0%
Asset Forfeitures 31,439 - - - #.0% #.0%
LLMD 435,075 507,994 794,200 572,760 (221,440) -27.9% 4.1% Low-Mod Income Housing 1,681 - - - #.0% #.0%
CDBG 2,925 5,088 - - #.0% .0%
Road Maint & Rehab 615,204 640,308 250,000 1,200,000 950,000 380.0% 8.6% Total Special Revenue Funds $4,204,581 $2,021,591 $8,431,327 $14,009,169 $5,577,842 66.2% 100% FY 22 vs FY23 Change
Actual Actual
Amended
Budget Budget Dollar Pct % of
Federal Grants Category Expenditures 2019/20 2020/21 2021/22 2022/23 Change Chg Total 93-Capital Projects 1,688,232 556,591 4,652,127 - (4,652,127) -100.0% .0% 94-Transfers-Out - - - 4,440,176 4,440,176 #.0% #.0%
Total Federal Grants 1,688,232 556,591 4,652,127 4,440,176 (211,951) -4.6% 100% FY 22 vs FY23 Change
Actual Actual
Amended
Budget Budget Dollar Pct % of
Transportation Category Expenditures 2019/20 2020/21 2021/22 2022/23 Change Chg Total 93-Capital Projects 898,437 309,728 1,300,000 1,525,000 225,000 17.3% 100.0% 94-Transfers-Out - - - - #.0% #.0%
Total Transportation 898,437 309,728 1,300,000 1,525,000 225,000 17.3% 100% FY 22 vs FY23 Change
Actual Actual
Amended
Budget Budget Dollar Pct % of
State Gas Category Expenditures 2019/20 2020/21 2021/22 2022/23 Change Chg Total 93-Capital Projects - - 1,000,000 1,100,000 100,000 10.0% 62.8% 94-Transfers-Out 373,645 - 172,500 651,233 478,733 277.5% 37.2% Total State Gas 373,645 - 1,172,500 1,751,233 578,733 49.4% 100% FY 22 vs FY23 Change
Actual Actual
Amended
Budget Budget Dollar Pct % of
Traffic Safety Category Expenditures 2019/20 2020/21 2021/22 2022/23 Change Chg Total 93-Capital Projects 1,995 - 100,000 4,520,000 4,420,000 4420.0% 100.0% Total Traffic Safety 1,995 - 100,000 4,520,000 4,420,000 4420.0% 100% FY 22 vs FY23 Change
Actual Actual
Amended
Budget Budget Dollar Pct % of
SLESF Category Expenditures 2019/20 2020/21 2021/22 2022/23 Change Chg Total 94-Transfers-Out 155,948 - 162,500 - (162,500) -100.0% #Error Total SLESF 155,948 - 162,500 - (162,500) -100.0% #Error

SPECIAL REVENUE FUNDS EXPENSE BUDGET CHANGES
2022/23 SHAFTER OPERATING BUDGET 127
FY 22 vs FY23 Change
Actual Actual
Amended
Budget Budget Dollar Pct % of
Special PD Services Category
Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
92-Capital Outlay - 1,882 - - #.0% #Error
Total Special PD Services - 1,882 - - #.0% #Error
FY 22 vs FY23 Change
Actual Actual
Amended
Budget Budget Dollar Pct % of
Asset Forfeitures Category
Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
94-Transfers-Out 31,439 - - - #.0% #Error
Total Asset Forfeitures 31,439 - - - #.0% #Error
FY 22 vs FY23 Change
Actual Actual
Amended
Budget Budget Dollar Pct % of
LLMD Category Expenditures 2019/20 2020/21 2021/22 2022/23 Change Chg Total 83-Planned Operations 392,350 377,303 650,200 468,965 (181,235) -27.9% 81.9% 85-Required Operations 42,725 130,691 144,000 103,795 (40,205) -27.9% 18.1% 90-Debt Service - - - - #.0% #.0%
92-Capital Outlay - - - - #.0% .0%
Total LLMD 435,075 507,994 794,200 572,760 (221,440) -27.9% 100% FY 22 vs FY23 Change
Actual Actual
Amended
Budget Budget Dollar Pct % of
Low-Mod Income Housing Category
Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
83-Planned Operations 1,681 - - - #.0% #Error
Total Low-Mod Income Housing 1,681 - - - #.0% #Error
FY 22 vs FY23 Change
Actual Actual
Amended
Budget Budget Dollar Pct % of
CDBG Category Expenditures 2019/20 2020/21 2021/22 2022/23 Change Chg Total 92-Capital Outlay - 5,013 - - #.0% #Error
93-Capital Projects 2,925 75 - - #.0% #Error
Total CDBG 2,925 5,088 - - #.0% #Error
FY 22 vs FY23 Change
Actual Actual
Amended
Budget Budget Dollar Pct % of
Road Maint & Rehab Category
Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
93-Capital Projects 615,204 640,308 250,000 1,200,000 950,000 380.0% 100.0% Total Road Maint & Rehab 615,204 640,308 250,000 1,200,000 950,000 380.0% 100% 128 SHAFTER OPERATING BUDGET 2022/23
Federal Grants
Actual Actual Actual
Amended
Budget 11Mo Actual Budget
Account 2018/19 2019/20 2020/21 2021/22 2021/22 2022/23 415000-Miscelaneous Fees 1,000 - - - - -
Sub-Total 71-Fees for Service $1,000 $0 $0 $0 $0 $0
470100-FED GRNT - - - - - 2,000,000
470101-FED GRNT FTTP - - 41,993 3,901,031 - -
470103-FED GRNT ISTEA 406,450 1,488,263 41,690 - 179,241 - 470106-FED TRNT - STPL - - 397,500 - - -
470107-FED GRNT State Pass thru - - - - 2,440,176 2,440,176 Sub-Total 77-Grants & Donations $406,450 $1,488,263 $481,183 $3,901,031 $2,619,417 $4,440,176 Total Revenues $407,450 $1,488,263 $481,183 $3,901,031 $2,619,417 $4,440,176 580000-Capital Prj.- Land 462,254 - - - - -
580100-Capital Prj.- Infrastrucutre - 1,688,232 556,591 4,652,127 19,255 - Sub-Total 93-Capital Projects $462,254 $1,688,232 $556,591 $4,652,127 $19,255 $0 Total Expenses $462,254 $1,688,232 $556,591 $4,652,127 $19,255 $0 490000-Trans In - Gen Fund 58,391 - - - - -
490200-Trans In - Traffic Impact - 4,212 - 127,546 - 897,600 490700-Trans In - Gas Tax - 179,216 - 172,500 - 663,000 490800-Trans In - TDA Streets - - - - - -
Sub-Total 79-Transfers-In $58,391 $183,428 $0 $300,046 $0 $1,560,600 590000-Trans Out - Gen Fund 3,587 - - - - 1,440,176
590350-Trans Out - Water - - - - - 3,000,000
Sub-Total 94-Transfers-Out $3,587 $0 $0 $0 $0 $4,440,176 Total Transfers $61,978 $183,428 $0 $300,046 $0 $6,000,776 Total Federal Grants Net Surplus/(Deficit) $0 ($16,541) $2,600,162 ($451,050) $2,600,162 $1,560,600

FEDERAL GRANTS
2022/23 SHAFTER OPERATING BUDGET 129
Transportation
Actual Actual Actual
Amended
Budget 11Mo Actual Budget
Account 2018/19 2019/20 2020/21 2021/22 2021/22 2022/23 400602-TDA Article 8 281,203 879,273 - 795,431 - 850,000 Sub-Total 70-Taxes $281,203 $879,273 $0 $795,431 $0 $850,000 469900-Allocated Interest 44,403 19,164 17,521 12,168 - 6,173 Sub-Total 76-Investment Earnings $44,403 $19,164 $17,521 $12,168 $0 $6,173 Total Revenues $325,606 $898,437 $17,521 $807,599 $0 $856,173 580000-Capital Prj.- Land 272,646 - (40,328) - - -
580100-Capital Prj.- Infrastrucutre - 829,454 46,563 1,300,000 18,119 1,225,000 580300-Capital Prj.- Other Imp. - 68,983 303,493 - 288,760 300,000 Sub-Total 93-Capital Projects $272,646 $898,437 $309,728 $1,300,000 $434,630 $1,525,000 Total Expenses $272,646 $898,437 $309,728 $1,300,000 $434,630 $1,525,000 590700-Trans Out - TDA 52,960 - - - - -
Sub-Total 94-Transfers-Out $52,960 $0 $0 $0 $0 $0
Total Transfers $52,960 $0 $0 $0 $0 $0
Total Transportation Net Surplus/(Deficit) $0 $0 ($306,879) ($492,401) ($434,630) ($668,827)

TRANSPORTATION
130 SHAFTER OPERATING BUDGET 2022/23
State Gas
Actual Actual Actual
Amended
Budget 11Mo Actual Budget
Account 2018/19 2019/20 2020/21 2021/22 2021/22 2022/23 400501-Gas Tax - Section 2103 64,379 144,017 136,377 157,520 136,796 173,401 400502-Gas Tax - Section 2105 105,733 106,541 104,140 115,715 95,142 120,942 400503-Gas Tax - Section 2106 47,642 45,982 46,098 50,239 43,608 51,939 400504-Gas Tax - Section 2107 132,970 132,029 140,919 147,167 110,196 164,818 400505-Gas Tax - Section 2107.5 4,000 5,000 5,000 5,000 5,000 5,000 400506-Gas Tax - State Repayment 21,732 23,480 - 22,200 - 20,890 Sub-Total 70-Taxes $376,456 $457,049 $432,534 $497,841 $390,742 $536,990 469900-Allocated Interest 35,582 45,796 18,447 29,079 - 5,922 Sub-Total 76-Investment Earnings $35,582 $45,796 $18,447 $29,079 $0 $5,922 Total Revenues $412,038 $502,845 $450,981 $526,920 $390,742 $542,912 580000-Capital Prj.- Land 909,443 - - - - -
580100-Capital Prj.- Infrastrucutre - - - 1,000,000 - 1,100,000 Sub-Total 93-Capital Projects $909,443 $0 $0 $1,000,000 $0 $1,100,000 Total Expenses $909,443 $0 $0 $1,000,000 $0 $1,100,000
590050-Trans Out - Federal Grants - 179,216 - 172,500 - 663,000 590900-Trans Out - Gas Tax 133,190 - - - - -
590950-Trans Out - RMRA - 194,429 - - - (11,767)
Sub-Total 94-Transfers-Out $133,190 $373,645 $0 $172,500 $0 $651,233 Total Transfers $133,190 $373,645 $0 $172,500 $0 $651,233 Total State Gas Net Surplus/(Deficit) ($630,595) $129,200 $390,742 ($645,580) $390,742 ($1,208,321)

GAS TAX
2022/23 SHAFTER OPERATING BUDGET 131
Traffic Safety
Actual Actual Actual
Amended
Budget 11Mo Actual Budget
Account 2018/19 2019/20 2020/21 2021/22 2021/22 2022/23 440003-Fines - Traffic Safety 29,132 39,891 65,925 40,000 58,239 26,520 Sub-Total 74-Fines, Forfeitures, $29,132 $39,891 $65,925 $40,000 $58,239 $26,520 469900-Allocated Interest 1,783 3,161 2,071 2,007 - 3,000 Sub-Total 76-Investment Earnings $1,783 $3,161 $2,071 $2,007 $0 $3,000 Total Revenues $30,915 $43,052 $67,996 $42,007 $58,239 $29,520 580000-Capital Prj.- Land - - - - - -
580100-Capital Prj.- Infrastrucutre - - - 100,000 - 4,500,000 580300-Capital Prj.- Other Imp. - 1,995 - - 18,171 20,000 Sub-Total 93-Capital Projects $0 $1,995 $0 $100,000 $18,171 $4,520,000 Total Expenses $0 $1,995 $0 $100,000 $18,171 $4,520,000 Total Traffic Safety Net Surplus/(Deficit) $30,915 $41,057 $40,068 ($57,993) $40,068 ($4,490,480)

TRAFFIC SAFETY
132 SHAFTER OPERATING BUDGET 2022/23
SLESF
Actual Actual Actual
Amended
Budget 11Mo Actual Budget
Account 2018/19 2019/20 2020/21 2021/22 2021/22 2022/23 469900-Allocated Interest 9,536 7,470 4,956 4,743 - 5,000 Sub-Total 76-Investment Earnings $9,536 $7,470 $4,956 $4,743 $0 $5,000 470001-CA Grant - SLEBG 148,747 155,948 156,727 162,500 123,393 - Sub-Total 77-Grants & Donations $148,747 $155,948 $156,727 $162,500 $123,393 $0 Total Revenues $158,283 $163,418 $161,683 $167,243 $123,393 $5,000 590100-Trans Out - SLEF 148,747 155,948 - 162,500 - -
Sub-Total 94-Transfers-Out $148,747 $155,948 $0 $162,500 $0 $0 Total Transfers $148,747 $155,948 $0 $162,500 $0 $0
Total SLESF Net Surplus/(Deficit) $9,536 $7,470 $123,393 $4,743 $123,393 $5,000

SUPPLEMENTAL LAW ENFORECMENT SERVICES
2022/23 SHAFTER OPERATING BUDGET 133
Special PD Services
Actual Actual Actual
Amended
Budget 11Mo Actual Budget
Account 2018/19 2019/20 2020/21 2021/22 2021/22 2022/23 469900-Allocated Interest 207 164 - 100 - -
Sub-Total 76-Investment Earnings $207 $164 $0 $100 $0 $0 Total Revenues $207 $164 $0 $100 $0 $0
570100-Automotive Equipment - - 1,351 - - -
570200-Machinery & Equipment - - 531 - - -
Sub-Total 92-Capital Outlay $0 $0 $1,882 $0 $0 $0
Total Expenses $0 $0 $1,882 $0 $0 $0
Total Special PD Services Net Surplus/
(Deficit)
$207 $164 $0 $100 $0 $0

SPECIAL PD SERVICES
134 SHAFTER OPERATING BUDGET 2022/23
Asset Forfeitures
Actual Actual Actual
Amended
Budget 11Mo Actual Budget
Account 2018/19 2019/20 2020/21 2021/22 2021/22 2022/23 469900-Allocated Interest 8,591 5,857 2,990 3,719 - 3,000 Sub-Total 76-Investment Earnings $8,591 $5,857 $2,990 $3,719 $0 $3,000 Total Revenues $8,591 $5,857 $2,990 $3,719 $0 $3,000
590000-Trans Out - Gen Fund - 31,439 - - - -
Sub-Total 94-Transfers-Out $0 $31,439 $0 $0 $0 $0
Total Transfers $0 $31,439 $0 $0 $0 $0
Total Asset Forfeitures Net Surplus/(Deficit) $8,591 ($25,582) $0 $3,719 $0 $3,000

ASSET FORFEITURE
2022/23 SHAFTER OPERATING BUDGET 135
LLMD
Actual Actual Actual
Amended
Budget 11Mo Actual Budget
Account 2018/19 2019/20 2020/21 2021/22 2021/22 2022/23 400301-Special Asmnt - LLMD 476,301 535,507 706,226 738,465 736,798 697,790 Sub-Total 70-Taxes $476,301 $535,507 $706,226 $738,465 $736,798 $697,790 469900-Allocated Interest 33,127 28,343 - 17,997 - -
Sub-Total 76-Investment Earnings $33,127 $28,343 $0 $17,997 $0 $0 Total Revenues $509,428 $563,850 $706,226 $756,462 $736,798 $697,790 510001-Departmental Supplies - 386 538 - - 20
510110-Landscaping Services - 193,907 357,656 565,200 351,218 425,745 510200-Repairs & Maintenance - 2,854 13,203 72,500 10,717 18,200 510204-Equipment Repair - 3,526 - - - -
510400-Professional Services 331,700 191,677 4,639 12,500 540 25,000 510420-Legal Services - - 1,267 - 925 -
Sub-Total 83-Planned Operations $331,700 $392,350 $377,303 $650,200 $526,674 $468,965 510704-Water 40,751 30,687 72,981 104,000 65,440 57,105 510705-Sewer - - - 1,000 - 1,020
510706-Refuse - - - 1,000 - 1,020
510707-Power - 12,038 57,710 38,000 53,696 44,650
Sub-Total 85-Required Operations $40,751 $42,725 $130,691 $144,000 $156,800 $103,795 550000-Interest Expense 5,345 - - - - -
Sub-Total 90-Debt Service $5,345 $0 $0 $0 $0 $0
570000-Furniture & Fixtures - - - - - -
Sub-Total 92-Capital Outlay $0 $0 $0 $0 $0 $0
Total Expenses $377,796 $435,075 $507,994 $794,200 $683,474 $572,760 Total LLMD Net Surplus/(Deficit) $131,632 $128,775 $254,262 ($37,738) $53,324 $125,030

LIGHTING, LANDSCAPE AND MAINTENANCE DISTRICT
136 SHAFTER OPERATING BUDGET 2022/23
Low-Mod Income Housing
Actual Actual Actual
Amended
Budget 11Mo Actual Budget
Account 2018/19 2019/20 2020/21 2021/22 2021/22 2022/23 469900-Allocated Interest 39,120 52,026 26,556 33,034 - 25,000 Sub-Total 76-Investment Earnings $39,120 $52,026 $26,556 $33,034 $0 $25,000 Total Revenues $39,120 $52,026 $26,556 $33,034 $0 $25,000 510400-Professional Services - 1,681 - - - -
Sub-Total 83-Planned Operations $0 $1,681 $0 $0 $0 $0
Total Expenses $0 $1,681 $0 $0 $0 $0
Total Low-Mod Income Housing Net Surplus/
(Deficit)
$39,120 $50,345 $0 $33,034 $0 $25,000

LOW-MOD INCOME HOUSING
2022/23 SHAFTER OPERATING BUDGET 137
CDBG
Actual Actual Actual
Amended
Budget 11Mo Actual Budget
Account 2018/19 2019/20 2020/21 2021/22 2021/22 2022/23 470102-FED GRNT CDBG 417,651 - - - - -
470108-FED GRNT County Pass Thru - - 45,987 - 5,064 -
Sub-Total 77-Grants & Donations $417,651 $0 $45,987 $0 $5,064 $0 Total Revenues $417,651 $0 $45,987 $0 $5,064 $0
570100-Automotive Equipment - - 5,013 - - -
Sub-Total 92-Capital Outlay $0 $0 $5,013 $0 $0 $0
580000-Capital Prj.- Land 412,220 - - - - -
580100-Capital Prj.- Infrastrucutre - - - - - -
580300-Capital Prj.- Other Imp. - 2,925 75 - - -
Sub-Total 93-Capital Projects $412,220 $2,925 $75 $0 $0 $0 Total Expenses $412,220 $2,925 $5,088 $0 $0 $0
490000-Trans In - Gen Fund - 2,950 - - - -
490800-Trans In - TDA Streets (5,431) - - - - -
Sub-Total 79-Transfers-In ($5,431) $2,950 $0 $0 $0 $0
Total Transfers ($5,431) $2,950 $0 $0 $0 $0
Total CDBG Net Surplus/(Deficit) $0 $25 $5,064 $0 $5,064 $0 CDBG
138 SHAFTER OPERATING BUDGET 2022/23
Road Maint & Rehab
Actual Actual Actual
Amended
Budget 11Mo Actual Budget
Account 2018/19 2019/20 2020/21 2021/22 2021/22 2022/23 400507-Gas Tax - SB1 (RMRA) 393,386 361,743 378,946 392,678 373,954 423,529 Sub-Total 70-Taxes $393,386 $361,743 $378,946 $392,678 $373,954 $423,529 469900-Allocated Interest 6,522 7,324 - 4,651 - -
Sub-Total 76-Investment Earnings $6,522 $7,324 $0 $4,651 $0 $0 Total Revenues $399,908 $369,067 $378,946 $397,329 $373,954 $423,529 580000-Capital Prj.- Land 234,734 546,831 - - - -
580100-Capital Prj.- Infrastrucutre - 68,373 640,308 250,000 200 1,200,000 Sub-Total 93-Capital Projects $234,734 $615,204 $640,308 $250,000 $200 $1,200,000 Total Expenses $234,734 $615,204 $640,308 $250,000 $200 $1,200,000 490700-Trans In - Gas Tax 133,190 194,429 - - - (11,767) Sub-Total 79-Transfers-In $133,190 $194,429 $0 $0 $0 ($11,767) Total Transfers $133,190 $194,429 $0 $0 $0 ($11,767)
Total Road Maint & Rehab Net Surplus/
(Deficit)
$298,364 ($51,708) $373,754 $147,329 $373,754 ($788,238)

ROAD MAINTENANCE & REHAB

INTERNAL SERVICE FUNDS
Internal Service Funds Expense Budget Change
Internal Service Funds Summary
Facilities Maintenance
Shop - Vehicle Maintenance
Risk Management
Information Technology
Deployment of Samsara Network Video Recorder.

Installation of Police Department Data Center PSU.

Implementation of DUO Multi-Factor Authentication Integration.

Designed and constructed a secondary fiber network extension throughout the Shafter Connect fiber network for Lumen/CenturyLink to provision redundant Internet services to Shafter businesses.

Coordinated and constructed two additional Internet service connections for Lumen/CenturyLink to industrial park customers.

Significantly reduced external (Internet-based) and enterprise resource planning environment attack surfaces through investigative tightening of security protocols and policies using existing systems functions.

Implemented double-layered protection against malware and ransomware infections and phishing attempts with the use of internal and external systems.

Created automated response blocking mechanisms to malicious indicators of compromise with additional licensing on existing systems.

Upgraded security and access systems on most City facilities to reduce recurring costs, increase security and visibility, and minimize systems management.

DATA AND IT SYSTEMS

TELECOMMUNICATIONS

INFORMATION TECHNOLOGY

INFORMATION TECHNOLOGY
& TELECOMMUNICATIONS
20 Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
Internal Service Funds 2019/20 2020/21 2021/22 2022/23 Change Chg Total Facility Maintenance 226,784 254,873 326,894 361,682 34,788 10.6% 12.8% Vehicle Maintenance 310,633 309,448 347,864 268,061 (79,803) -22.9% 9.5% Risk Management 1,944,095 2,421,570 1,940,755 1,061,566 (879,189) -45.3% 37.6% Information Technology 873,030 685,283 1,098,803 1,128,754 29,951 2.7% 40.0% Total Internal Service Funds $3,354,542 $3,671,174 $3,714,316 $2,820,063 ($894,253) -24.1% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
Facility Maintenance Category
Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
82-Wages & Benefits 97,300 104,200 116,126 112,902 (3,224) -2.8% 31.2% 83-Planned Operations 58,525 79,805 116,200 123,624 7,424 6.4% 34.2% 85-Required Operations 28,305 64,295 74,900 116,962 42,062 56.2% 32.3% 88-Operations -Internal 40,528 6,573 19,668 8,194 (11,474) -58.3% 2.3% 92-Capital Outlay 2,126 - - - #.0% #.0%
Total Facility Maintenance 226,784 254,873 326,894 361,682 34,788 10.6% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
Vehicle Maintenance Category
Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
82-Wages & Benefits 193,768 164,510 193,789 107,059 (86,730) -44.8% 39.9% 83-Planned Operations 70,407 70,696 97,500 100,680 3,180 3.3% 37.6% 85-Required Operations 22,139 17,557 22,000 17,040 (4,960) -22.5% 6.4% 88-Operations -Internal 24,319 56,685 34,575 43,282 8,707 25.2% 16.1% Total Vehicle Maintenance 310,633 309,448 347,864 268,061 (79,803) -22.9% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
Risk Management Category
Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
82-Wages & Benefits - 46,588 408 40,245 39,837 9764.0% #.0% 85-Required Operations 1,465,629 2,234,816 1,940,347 1,021,321 (919,026) -47.4% 96.2% 88-Operations -Internal 478,466 140,166 - - #.0% #.0%
Total Risk Management 1,944,095 2,421,570 1,940,755 1,061,566 (879,189) -45.3% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
Information Technology Category
Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
82-Wages & Benefits 416,396 405,349 428,872 439,249 10,377 2.4% 38.9% 83-Planned Operations 227,881 175,026 411,035 504,000 92,965 22.6% 44.7% 85-Required Operations 39,556 27,302 40,274 65,716 25,442 63.2% 5.8% 88-Operations -Internal 179,997 69,600 120,842 119,789 (1,053) -.9% 10.6% 92-Capital Outlay 9,200 8,006 97,780 - (97,780) -100.0% .0% Total Information Technology 873,030 685,283 1,098,803 1,128,754 29,951 2.7% 100%

INTERNAL SERVICE FUNDS EXPENSE BUDGET CHANGE
2022/23 SHAFTER OPERATING BUDGET 141
Facility
Maintenance
Vehicle
Maintenance
Risk
Management
Information
Technology Total
Revenues $        370,439 $          257,846 $     1,061,566 $   1,118,370 $  2,808,221 Expenses:
82‐Wages & Benefits           112,902             107,059              40,245          439,249         699,455 83‐Planned Operations 123,624                        100,680                     ‐          504,000         728,304 85‐Required Operations 116,962                          17,040         1,021,321            65,716     1,221,039 88‐Operations ‐Internal                8,194               43,282                     ‐          119,789         171,265 Debt Service
Operating Expenses $361,682 $268,061 $1,061,566 $1,128,754 $2,820,063 Operating Income (Loss) $8,757 ($10,215) $0 ($10,384) ($11,842) 92‐Capital Outlay                    ‐                      ‐                     ‐                  ‐                  ‐ CIP
Transfers
Non‐Operating Expenses $0 $0 $0 $0 $0
Net Income/(Loss) $            8,757 $           (10,215) $                  ‐ $       (10,384) $      (11,842) 370,439
257,846
1,061,566
1,118,370
361,682
268,061
1,061,566
1,128,754
‐ 200,000 400,000 600,000 800,000 1,000,000 1,200,000
Facility Maintenance
Vehicle Maintenance
Risk Management
Information Technology
22/23 Proposed Budget
Internal Service Funds
22/23 Proposed Expenses 22/23 Projected Revenue

INTERNAL SERVICE FUNDS SUMMARY
142 SHAFTER OPERATING BUDGET 2022/23
18/19 Actual  19/20 Actual  20/21 Actual  21/22 Budget
21/22 YTD
Actual
22/23
Proposed
Revenues $        159,340 $      226,784 $        266,775 $        326,731 $        168,364 $        370,439 Expenses:
82‐Wages & Benefits                    ‐            97,300           103,366           116,126             89,223           112,902 83‐Planned Operations 68,420                         58,525             80,361           116,200             97,012           123,624 85‐Required Operations 51,836                         28,305             64,295             74,900           127,626           116,962 88‐Operations ‐Internal 39,083                         40,528                6,573             19,668                9,208                8,194 Debt Service
Operating Expenses $159,339 $224,658 $254,595 $326,894 $323,069 $361,682 Operating Income (Loss) $1 $2,126 $12,180 ($163) ($154,705) $8,757 92‐Capital Outlay                    ‐              2,126                    ‐                    ‐                    ‐                    ‐ CIP
Transfers
Non‐Operating Expenses $0 $2,126 $0 $0 $0 $0
Net Income/(Loss) $                    1 $               ‐ $          12,180 $              (163) $      (154,705) $            8,757 $0.0M
$0.1M $0.1M $0.1M
$0.1M
$0.1M $0.1M
$0.1M
$0.1M
$0.2M
$0.2M
$0.2M
$0.0M
$0.0M
$0.0M
$0.0M $0.0M
$0.0M
$0.2M
$0.2M
$0.3M
$0.3M
$0.2M
$0.4M
$0.0M
$0.1M
$0.1M
$0.2M
$0.2M
$0.3M
$0.3M
$0.4M
$0.4M
18/19 Actual 19/20 Actual 20/21 Actual 21/22 Budget 21/22 YTD Actual 22/23 Proposed 22/23 Proposed Budget
Facilities Maintenance
Labor M&O Other Operating Expenses Capital Requests & CIP Revenues

FACILITIES MAINTENANCE SUMMARY
2022/23 SHAFTER OPERATING BUDGET 143
18/19 Actual  19/20 Actual  20/21 Actual  21/22 Budget
21/22 YTD
Actual
22/23
Proposed
Revenues $        256,381 $       293,627 $        323,752 $        359,168 $        179,585 $        257,846 Expenses:
82‐Wages & Benefits            160,883          193,768            163,814            193,789            157,380            107,059 83‐Planned Operations              52,857            70,407              76,971              97,500              42,688            100,680 85‐Required Operations              16,758            22,139              17,557              22,000              11,777              17,040 88‐Operations ‐Internal              25,883            24,319              56,685              34,575              17,287              43,282 Debt Service
Operating Expenses $256,381 $310,633 $315,027 $347,864 $229,132 $268,061 Operating Income (Loss) $0 ($17,006) $8,725 $11,304 ($49,547) ($10,215) Capital Outlay
CIP
Transfers
Non‐Operating Expenses $0 $0 $0 $0 $0 $0
Net Income/(Loss) $                 ‐ $        (17,006) $             8,725 $          11,304 $         (49,547) $         (10,215) $0.2M
$0.2M
$0.2M
$0.2M
$0.2M
$0.1M
$0.1M
$0.1M
$0.1M
$0.1M
$0.1M
$0.1M
$0.0M
$0.0M
$0.1M
$0.0M
$0.0M
$0.0M
$0.3M
$0.3M
$0.3M
$0.4M
$0.2M
$0.3M
$0.0M
$0.1M
$0.1M
$0.2M
$0.2M
$0.3M
$0.3M
$0.4M
$0.4M
18/19 Actual 19/20 Actual 20/21 Actual 21/22 Budget 21/22 YTD Actual 22/23 Proposed 22/23 Proposed Budget
Shop/Vehicle Maintenance
Labor M&O Other Operating Expenses Capital Requests & CIP Revenues

SHOP SUMMARY
144 SHAFTER OPERATING BUDGET 2022/23
18/19 Actual  19/20 Actual  20/21 Actual  21/22 Budget
21/22 YTD
Actual
22/23
Proposed
Revenues $     1,504,395 $   1,944,095 $     2,420,070 $     1,940,347 $        448,535 $     1,061,566 Expenses:
82‐Wages & Benefits                    ‐                   ‐              46,509                   408              37,851              40,245 Planned Operationgs
85‐Required Operations        1,153,192       1,465,629        2,234,816        1,940,347        1,814,911        1,021,321 88‐Operations ‐Internal            351,203          478,466            140,166                    ‐                7,204                    ‐ Debt Service
Operating Expenses $1,504,395 $1,944,095 $2,421,491 $1,940,755 $1,859,966 $1,061,566 Operating Income (Loss) $0 $0 ($1,421) ($408) ($1,411,431) $0 Capital Outlay
CIP
Transfers
Non‐Operating Expenses $0 $0 $0 $0 $0 $0
Net Income/(Loss) $                 ‐ $                ‐ $           (1,421) $               (408) $   (1,411,431) $                 ‐ $1.2M
$1.5M
$2.2M
$1.9M $1.8M
$1.0M
$0.4M
$0.0M
$1.5M
$1.9M
$2.4M
$1.9M
$0.4M
$1.1M
$0.0M
$0.5M
$1.0M
$1.5M
$2.0M
$2.5M
$3.0M
18/19 Actual 19/20 Actual 20/21 Actual 21/22 Budget 21/22 YTD Actual 22/23 Proposed 22/23 Proposed Budget
Risk Management
Labor M&O Other Operating Expenses Capital Requests & CIP Revenues

RISK MANAGEMENT SUMMARY
2022/23 SHAFTER OPERATING BUDGET 145
18/19 Actual  19/20 Actual  20/21 Actual  21/22 Budget
21/22 YTD
Actual
22/23
Proposed
Revenues $        937,401 $       849,871 $        977,756 $        488,878 $        850,000 $     1,118,370 Expenses:
82‐Wages & Benefits            416,396          407,936            428,872            368,049            443,000            439,249 83‐Planned Operations            227,881          175,496            411,035            290,270            324,070            504,000 85‐Required Operations              39,556            26,752              40,274              26,397              33,500              65,716 88‐Operations ‐Internal            179,997            69,600            120,842              35,420              83,000            119,789 Debt Service
Operating Expenses $863,830 $679,784 $1,001,023 $720,136 $883,570 $1,128,754 Operating Income (Loss) $73,571 $170,087 ($23,267) ($231,258) ($33,570) ($10,384) 92‐Capital Outlay                9,200               8,006              97,780              95,780              96,000                    ‐ CIP
Transfers
Non‐Operating Expenses $9,200 $8,006 $97,780 $95,780 $96,000 $0 Net Income/(Loss) $          64,371 $       162,081 $       (121,047) $       (327,038) $       (129,570) $         (10,384) $0.4M $0.4M $0.4M
$0.4M
$0.4M $0.4M
$0.3M
$0.2M
$0.5M
$0.3M
$0.4M
$0.6M
$0.2M
$0.1M
$0.1M
$0.0M
$0.1M
$0.1M $0.1M
$0.9M
$0.8M
$1.0M
$0.5M
$0.9M
$1.1M
$0.0M
$0.2M
$0.4M
$0.6M
$0.8M
$1.0M
$1.2M
18/19 Actual 19/20 Actual 20/21 Actual 21/22 Budget 21/22 YTD Actual 22/23 Proposed 22/23 Proposed Budget
Information Technology
Labor M&O Other Operating Expenses Capital Requests & CIP Revenues

INFORMATION TECHNOLOGY SUMMARY
146 SHAFTER OPERATING BUDGET 2022/23

FACILITIES MAINTENANCE
Facility Maintenance
Actual Actual Actual
Amended
Budget 11Mo Actual Budget
Account 2018/19 2019/20 2020/21 2021/22 2021/22 2022/23 480100-Misc Refunds - - 259 - - -
Sub-Total 78-Other Revenue $0 $0 $259 $0 $0 $0
418000-Internal ISF Chrg - Building 159,340 226,784 266,516 326,731 168,364 370,439 Sub-Total 80-Operations -Internal $159,340 $226,784 $266,516 $326,731 $168,364 $370,439 Total Revenues $159,340 $226,784 $266,775 $326,731 $168,364 $370,439 500000-Full Time Wages - 57,679 57,920 72,850 52,706 62,973 500400-Overtime - - - - 3,433 -
500500-Cellphone Allowance - - 1,200 1,200 974 1,201
500502-Uniform & Equipment Allowance - 284 300 - 300 -
500506-Incentive- Bilingual Pay - - 960 960 779 961
500600-Retirement - 191 4,373 5,330 3,695 4,960
500800-Health Insurance - 31,346 21,453 22,748 15,563 23,784 500801-Dental Insurance - 34 707 643 509 643
500802-Vision Insurance - 16 337 307 243 307
500803-Life Insurance - 25 233 304 199 251
500880-Work Comp Insurance - 7,520 11,215 4,694 6,313 13,028 509000-Payroll Taxes - 205 4,668 7,090 4,509 4,794
Sub-Total 82-Wages & Benefits $0 $97,300 $103,366 $116,126 $89,223 $112,902 510000-Office Supplies - 181 339 1,200 533 1,224
510001-Departmental Supplies 1,828 4,933 713 6,000 6,723 5,100 510100-Service Agreements - 49 1,550 25,000 13,652 30,600 510103-Postage & Freight 16 - - 100 - 102
510106-Subscriptions & Dues - - - - - -
510109-Janitorial Services 64,528 35,946 54,113 62,400 50,575 63,648 510115-Recruitment - 90 - 200 - 204
510200-Repairs & Maintenance 2,048 15,737 20,754 20,000 19,361 21,420 510300-Vehicle Operations - 1,589 2,336 1,300 5,471 1,326 510302-Vehicle Operations - Fuel - - - - 497 -
510400-Professional Services - - - - 200 -
Sub-Total 83-Planned Operations $68,420 $58,525 $79,805 $116,200 $101,614 $123,624 510701-Communications 12,252 7,120 12,747 20,600 24,696 20,000 510704-Water - - 4,311 4,700 7,658 7,200
510705-Sewer - - 579 4,100 637 1,000
510706-Refuse - 132 2,295 3,100 4,346 3,162
510707-Power 39,584 20,311 41,971 39,800 84,555 80,000
510708-Natural Gas - 742 2,392 2,600 5,734 5,600
Sub-Total 85-Required Operations $51,836 $28,305 $64,295 $74,900 $127,626 $116,962 520000-Asset Replace - 1,250 938 1,250 - 1,275
520100-Internal ISF Chrg - Shop - 2,057 - 2,641 1,320 - 520200-Internal ISF Chrg - Building 36,869 27,959 - - - - 520300-Internal ISF Chrg - IT - 4,158 - 2,748 1,374 -
520400-Internal ISF Chrg - Liability 2,214 5,104 5,635 13,029 6,514 6,919 Sub-Total 88-Operations -Internal $39,083 $40,528 $6,573 $19,668 $9,208 $8,194 570000-Furniture & Fixtures - 2,126 - - - -
Sub-Total 92-Capital Outlay $0 $2,126 $0 $0 $0 $0
Total Expenses $159,339 $226,784 $254,039 $326,894 $327,671 $361,682 Total Facility Maintenance Net Surplus/
(Deficit)
$1 $0 ($154,705) ($163) ($159,307) $8,757
2022/23 SHAFTER OPERATING BUDGET 147
SHOP
Vehicle Maintenance
Actual Actual Actual
Amended
Budget 11Mo Actual Budget
Account 2018/19 2019/20 2020/21 2021/22 2021/22 2022/23 480000-Sale of Prop - Capitalized - 1,530 - - - -
Sub-Total 78-Other Revenue $0 $1,530 $0 $0 $0 $0
418002-Internal ISF Chrg - Shop 256,381 292,097 323,752 359,168 179,585 257,846 Sub-Total 80-Operations -Internal $256,381 $292,097 $323,752 $359,168 $179,585 $257,846 Total Revenues $256,381 $293,627 $323,752 $359,168 $179,585 $257,846 500000-Full Time Wages 106,474 112,443 112,400 136,544 105,427 73,025 500400-Overtime 8 111 2 - 392 -
500406-Overtime - Holiday 168 - - - - -
500500-Cellphone Allowance - - 18 60 53 61
500502-Uniform & Equipment Allowance - 2,052 1,767 1,500 1,388 - 500504-One-Time Compensation - - - - 2,271 -
500600-Retirement - 17,398 13,640 15,770 11,839 12,000
500800-Health Insurance 43,478 46,512 5,186 1,138 14,033 2,120 500801-Dental Insurance - 61 820 547 918 568
500802-Vision Insurance - 16 296 513 377 218
500803-Life Insurance - 48 471 537 391 293
500880-Work Comp Insurance 10,755 14,743 20,600 24,709 11,960 13,339 509000-Payroll Taxes - 384 8,614 12,471 8,331 5,435
Sub-Total 82-Wages & Benefits $160,883 $193,768 $163,814 $193,789 $157,380 $107,059 510000-Office Supplies 859 375 6,446 1,000 668 1,020
510001-Departmental Supplies 33,360 33,287 42,432 38,500 15,219 40,800 510109-Janitorial Services - 4,500 2,667 12,000 6,726 12,240 510200-Repairs & Maintenance 1,536 12,244 3,479 15,000 2,509 15,300 510300-Vehicle Operations 11,394 7,642 5,035 15,000 4,854 10,000 510302-Vehicle Operations - Fuel - - - - 3,163 5,000
510400-Professional Services 5,708 12,297 10,591 15,000 8,762 15,300 510420-Legal Services - - - - 575 -
510501-Training - 62 - 500 212 510
510505-Travel - - - 500 - 510
Sub-Total 83-Planned Operations $52,857 $70,407 $70,650 $97,500 $47,084 $100,680 510701-Communications 1,046 689 377 2,000 233 2,040
510704-Water - 451 - - - -
510705-Sewer - 30 - - - -
510706-Refuse - 3,025 2,962 4,075 - -
510707-Power 15,712 16,523 10,782 11,400 9,774 15,000
510708-Natural Gas - 1,421 3,436 4,525 1,770 -
Sub-Total 85-Required Operations $16,758 $22,139 $17,557 $22,000 $11,777 $17,040 520200-Internal ISF Chrg - Building 11,424 9,859 37,160 5,000 2,500 8,596 520300-Internal ISF Chrg - IT 9,838 8,931 10,595 15,253 7,626 20,245 520400-Internal ISF Chrg - Liability 4,621 5,529 8,930 14,322 7,161 14,441 Sub-Total 88-Operations -Internal $25,883 $24,319 $56,685 $34,575 $17,287 $43,282 Total Expenses $256,381 $310,633 $308,706 $347,864 $233,528 $268,061 Total Vehicle Maintenance Net Surplus/
(Deficit)
$0 ($17,006) ($49,547) $11,304 ($53,943) ($10,215)
148 SHAFTER OPERATING BUDGET 2022/23

RISK MANAGEMENT
Risk Management
Actual Actual Actual
Amended
Budget 11Mo Actual Budget
Account 2018/19 2019/20 2020/21 2021/22 2021/22 2022/23 418003-Internal ISF Chrg - Work Comp 925,036 1,214,083 1,496,469 1,043,276 - - 418004-Internal ISF Chrg - Liability 579,359 730,012 923,601 897,071 448,535 1,061,566 Sub-Total 80-Operations -Internal $1,504,395 $1,944,095 $2,420,070 $1,940,347 $448,535 $1,061,566 Total Revenues $1,504,395 $1,944,095 $2,420,070 $1,940,347 $448,535 $1,061,566 500000-Full Time Wages - - 35,499 379 25,742 31,281
500400-Overtime - - - - - -
500500-Cellphone Allowance - - 74 - 40 -
500501-Auto Allowance - - 210 - 52 -
500504-One-Time Compensation - - - - 2,363 -
500506-Incentive- Bilingual Pay - - 30 - 31 -
500600-Retirement - - 2,664 - 1,730 1,866
500800-Health Insurance - - 4,728 - 5,301 4,693
500801-Dental Insurance - - 107 - 108 138
500802-Vision Insurance - - 58 - 58 62
500803-Life Insurance - - 110 - 94 109
500880-Work Comp Insurance - - 328 - 229 161
509000-Payroll Taxes - - 2,701 29 2,103 1,935
Sub-Total 82-Wages & Benefits $0 $0 $46,509 $408 $37,851 $40,245 510440-Work Compensation Insurance 925,036 1,214,083 1,496,469 1,043,276 776,187 - 510441-Employee Assistance Insurance 5,067 5,106 (5,958) 3,127 2,760 5,320 510442-Employee Risk Mgt Insurance 138,177 124,575 140,062 168,074 110,748 159,136 510443-Property Insurance 69,239 108,304 205,664 273,862 297,890 250,000 510444-Risk Management Administration 15,673 13,561 10,694 4,943 3,352 11,026 510445-Liability Insurance - - 387,885 447,065 623,974 595,839 Sub-Total 85-Required Operations $1,153,192 $1,465,629 $2,234,816 $1,940,347 $1,814,911 $1,021,321 520400-Internal ISF Chrg - Liability 351,203 478,466 140,166 - 7,204 - Sub-Total 88-Operations -Internal $351,203 $478,466 $140,166 $0 $7,204 $0 Total Expenses $1,504,395 $1,944,095 $2,421,491 $1,940,755 $1,859,966 $1,061,566 Total Risk Management Net Surplus/(Deficit) $0 $0 ($1,411,431) ($408) ($1,411,431) $0 2022/23 SHAFTER OPERATING BUDGET 149

INFORMATIN TECHONOLOGY
Information Technology
Actual Actual Actual
Amended
Budget 11Mo Actual Budget
Account 2018/19 2019/20 2020/21 2021/22 2021/22 2022/23 418001-Internal ISF Chrg - IT 958,690 937,401 849,871 977,756 488,878 1,118,370 Sub-Total 80-Operations -Internal $958,690 $937,401 $849,871 $977,756 $488,878 $1,118,370 Total Revenues $958,690 $937,401 $849,871 $977,756 $488,878 $1,118,370 500000-Full Time Wages 281,759 268,719 283,581 298,991 258,582 303,053 500100-Part Time Wages - 12,091 - - - -
500400-Overtime 6,988 4,569 2,616 5,600 1,819 -
500405-Overtime - Emergency - - - - - -
500500-Cellphone Allowance - - 1,108 3,600 3,070 3,603
500501-Auto Allowance - 800 1,292 4,800 4,385 185
500502-Uniform & Equipment Allowance - - 395 - - -
500600-Retirement - 30,425 20,957 22,482 18,561 23,523
500800-Health Insurance 108,708 95,290 49,335 56,129 54,962 69,092 500801-Dental Insurance - 87 1,792 1,629 1,836 2,061
500802-Vision Insurance - 38 792 709 746 921
500803-Life Insurance - 110 1,035 1,209 1,047 1,112
500880-Work Comp Insurance 2,660 3,272 23,063 5,048 3,287 13,940 509000-Payroll Taxes - 995 21,970 28,675 19,754 21,759
Sub-Total 82-Wages & Benefits $400,115 $416,396 $407,936 $428,872 $368,049 $439,249 510000-Office Supplies 124 478 371 1,500 569 1,530
510001-Departmental Supplies 1,840 4,388 10,890 44,220 7,590 33,000 510100-Service Agreements 8,527 9,976 2,367 3,000 1,583 2,040 510103-Postage & Freight - - 7 - 1 200
510105-Software Licensing 3,006 23,687 40,342 127,000 124,430 156,750 510106-Subscriptions & Dues 1,627 514 819 2,200 1,029 51,850 510107-System Support - - - - - -
510109-Janitorial Services - 3,000 600 825 - -
510115-Recruitment 574 730 - - 32 -
510200-Repairs & Maintenance - 1,319 815 1,100 3,047 3,060 510201-Website Maintenance 6,357 18,721 13,420 18,000 15,874 17,000 510202-Hardware Maintenance 7,271 56,930 19,896 32,500 30,039 45,800 510203-Software Maintenance 55,105 47,547 41,148 74,190 45,342 77,250 510204-Equipment Repair - - - - - -
510300-Vehicle Operations 883 1,079 653 2,000 600 2,040 510302-Vehicle Operations - Fuel - - - - 190 1,200
510400-Professional Services 24,615 45,308 22,992 79,000 44,041 95,000 510420-Legal Services - - - 3,000 350 -
510501-Training 1,928 2,054 8,294 5,500 2,503 3,000
510502-Training - Internal - - - 3,000 - -
510505-Travel - - - 1,000 - 1,020
510602-Property Rental 12,150 12,150 12,412 13,000 13,050 13,260 Sub-Total 83-Planned Operations $124,007 $227,881 $175,026 $411,035 $318,086 $504,000 510701-Communications 3,524 7,120 3,272 5,000 3,122 5,100 510703-Internet 21,250 26,235 23,150 25,800 20,095 51,036 510704-Water 8,500 5,112 - 9,000 - 9,180
510707-Power - 902 330 474 3,180 400
510708-Natural Gas - 187 - - - -
Sub-Total 85-Required Operations $33,274 $39,556 $26,752 $40,274 $26,397 $65,716 520000-Asset Replace 50,000 50,000 37,500 50,000 - 51,000 520100-Internal ISF Chrg - Shop 1,805 2,057 2,334 2,641 1,320 2,578 520200-Internal ISF Chrg - Building 10,630 22,861 7,848 33,040 16,520 7,998 520300-Internal ISF Chrg - IT 93,414 83,905 - - - -
520400-Internal ISF Chrg - Liability 18,628 21,174 21,918 35,161 17,580 58,213 Sub-Total 88-Operations -Internal $174,477 $179,997 $69,600 $120,842 $35,420 $119,789 570000-Furniture & Fixtures - - - 2,000 - -
570200-Machinery & Equipment 30,837 9,200 8,006 95,780 95,780 - Sub-Total 92-Capital Outlay $30,837 $9,200 $8,006 $97,780 $95,780 $0 Total Expenses $762,710 $873,030 $687,320 $1,098,803 $843,732 $1,128,754 150 SHAFTER OPERATING BUDGET 2022/23
Total Information Technology Net Surplus/
(Deficit)
$195,980 $64,371 ($327,038) ($121,047) ($354,854) ($10,384) 2022/23 SHAFTER OPERATING BUDGET 151
152 SHAFTER OPERATING BUDGET 2022/23

CAPITAL FUNDS &

IMPACT FEES
FY 22 vs FY23 Change
Actual Actual
Amended
Budget Budget Dollar Pct % of
Capital Funds 2019/20 2020/21 2021/22 2022/23 Change Chg Total Water CIP 40,000 - - - #.0% #.0%
Wastewater CIP 5,008,794 143,136 111,518 250,000 138,482 124.2% 21.8% Traffic Mitigation 44,274 7,654 3,127,546 897,600 (2,229,946) -71.3% 78.2% Total Capital Funds $5,093,068 $150,790 $3,239,064 $1,147,600 ($2,091,464) -64.6% 100% FY 22 vs FY23 Change
Actual Actual
Amended
Budget Budget Dollar Pct % of
Water CIP Category Expenditures 2019/20 2020/21 2021/22 2022/23 Change Chg Total 94-Transfers-Out 40,000 - - - #.0% #Error
Total Water CIP 40,000 - - - #.0% #Error
FY 22 vs FY23 Change
Actual Actual
Amended
Budget Budget Dollar Pct % of
Wastewater CIP Category Expenditures 2019/20 2020/21 2021/22 2022/23 Change Chg Total 85-Required Operations - 24 - - #.0% #.0%
93-Capital Projects - 143,112 111,518 250,000 138,482 124.2% 100.0% 94-Transfers-Out 5,008,794 - - - #.0% #.0%
Total Wastewater CIP 5,008,794 143,136 111,518 250,000 138,482 124.2% 100% FY 22 vs FY23 Change
Actual Actual
Amended
Budget Budget Dollar Pct % of
Traffic Mitigation Category
Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
93-Capital Projects 40,062 7,654 3,000,000 - (3,000,000) -100.0% #.0% 94-Transfers-Out 4,212 - 127,546 897,600 770,054 603.7% 100.0% Total Traffic Mitigation 44,274 7,654 3,127,546 897,600 (2,229,946) -71.3% 100%

CAPITAL & IMPACT FEES FUNDS BUDGET CHANGE
154 SHAFTER OPERATING BUDGET 2022/23
2022/23 SHAFTER OPERATING BUDGET 155
Water CIP
Actual Actual Actual
Amended
Budget 11Mo Actual Budget
Account 2018/19 2019/20 2020/21 2021/22 2021/22 2022/23 420000-Conect Fees 353,258 39,972 217,345 300,000 81,028 203,000 Sub-Total 72-Connection/Impact Fe $353,258 $39,972 $217,345 $300,000 $81,028 $203,000 469900-Allocated Interest 40,569 34,570 19,510 21,951 - 15,404 Sub-Total 76-Investment Earnings $40,569 $34,570 $19,510 $21,951 $0 $15,404 Total Revenues $393,827 $74,542 $236,855 $321,951 $81,028 $218,404 590350-Trans Out - Water - 40,000 - - - -
Sub-Total 94-Transfers-Out $0 $40,000 $0 $0 $0 $0
Total Transfers $0 $40,000 $0 $0 $0 $0
Total Water CIP Net Surplus/(Deficit) $393,827 $34,542 $81,028 $321,951 $81,028 $218,404 Wastewater CIP
Actual Actual Actual
Amended
Budget 11Mo Actual Budget
Account 2018/19 2019/20 2020/21 2021/22 2021/22 2022/23 420000-Conect Fees 1,577,838 1,413,429 2,314,493 1,300,000 1,695,552 1,524,000 420100-Impact Fees - - - - - -
Sub-Total 72-Connection/Impact Fe $1,577,838 $1,413,429 $2,314,493 $1,300,000 $1,695,552 $1,524,000 469900-Allocated Interest 260,657 118,558 74,990 75,280 - 60,000 Sub-Total 76-Investment Earnings $260,657 $118,558 $74,990 $75,280 $0 $60,000 Total Revenues $1,838,495 $1,531,987 $2,389,483 $1,375,280 $1,695,552 $1,584,000 510118-Credit Card Processing Fees - - 24 - - -
Sub-Total 85-Required Operations $0 $0 $24 $0 $0 $0
580000-Capital Prj.- Land - - - - - -
580100-Capital Prj.- Infrastrucutre - - 143,112 111,518 103,353 250,000 Sub-Total 93-Capital Projects $0 $0 $143,112 $111,518 $113,152 $250,000 Total Expenses $0 $0 $143,136 $111,518 $113,152 $250,000 591300-Trans Out - Wastewater Operat 61,828 5,008,794 - - - - Sub-Total 94-Transfers-Out $61,828 $5,008,794 $0 $0 $0 $0 Total Transfers $61,828 $5,008,794 $0 $0 $0 $0
Total Wastewater CIP Net Surplus/(Deficit) $1,776,667 ($3,476,807) $1,592,199 $1,263,762 $1,582,400 $1,334,000 Resufe CIP
Actual Actual Actual
Amended
Budget 11Mo Actual Budget
Account 2018/19 2019/20 2020/21 2021/22 2021/22 2022/23 420000-Conect Fees 10,979 2,356 7,581 10,000 428 2,329
Sub-Total 72-Connection/Impact Fe $10,979 $2,356 $7,581 $10,000 $428 $2,329 469900-Allocated Interest 10,781 8,855 4,521 5,623 - 3,379 Sub-Total 76-Investment Earnings $10,781 $8,855 $4,521 $5,623 $0 $3,379 470300-Donations - Misc 5,000 - - - - -
Sub-Total 77-Grants & Donations $5,000 $0 $0 $0 $0 $0
Total Revenues $26,760 $11,211 $12,102 $15,623 $428 $5,708 Total Resufe CIP Net Surplus/(Deficit) $26,760 $11,211 $428 $15,623 $428 $5,708 156 SHAFTER OPERATING BUDGET 2022/23
Park CIP
Actual Actual Actual
Amended
Budget 11Mo Actual Budget
Account 2018/19 2019/20 2020/21 2021/22 2021/22 2022/23 420000-Conect Fees 23,775 12,053 4,562 10,000 11,406 6,785 Sub-Total 72-Connection/Impact Fe $23,775 $12,053 $4,562 $10,000 $11,406 $6,785 469900-Allocated Interest 1,063 1,554 816 987 - 544
Sub-Total 76-Investment Earnings $1,063 $1,554 $816 $987 $0 $544 Total Revenues $24,838 $13,607 $5,378 $10,987 $11,406 $7,329 Total Park CIP Net Surplus/(Deficit) $24,838 $13,607 $11,406 $10,987 $11,406 $7,329 Asset Replacement
Actual Actual Actual
Amended
Budget 11Mo Actual Budget
Account 2018/19 2019/20 2020/21 2021/22 2021/22 2022/23 469900-Allocated Interest 146,406 129,621 67,800 82,305 - 50,000 Sub-Total 76-Investment Earnings $146,406 $129,621 $67,800 $82,305 $0 $50,000 417000-Asset Replace 109,000 109,000 59,250 109,000 - 111,180 417001-Asset Replace - Police 150,000 150,000 127,500 170,000 - 173,400 417002-Asset Replace - IT 50,000 50,000 37,500 50,000 - 51,000 Sub-Total 80-Operations -Internal $309,000 $309,000 $224,250 $329,000 $0 $335,580 Total Revenues $455,406 $438,621 $292,050 $411,305 $0 $385,580 Total Asset Replacement Net Surplus/(Deficit) $455,406 $438,621 $0 $411,305 $0 $385,580 Traffic Mitigation
Actual Actual Actual
Amended
Budget 11Mo Actual Budget
Account 2018/19 2019/20 2020/21 2021/22 2021/22 2022/23 420100-Impact Fees 1,606,670 960,076 2,688,835 1,500,000 1,551,146 1,500,000 Sub-Total 72-Connection/Impact Fe $1,606,670 $960,076 $2,688,835 $1,500,000 $1,551,146 $1,500,000 469900-Allocated Interest 250,678 240,761 144,427 152,875 - 130,000 Sub-Total 76-Investment Earnings $250,678 $240,761 $144,427 $152,875 $0 $130,000 Total Revenues $1,857,348 $1,200,837 $2,833,262 $1,652,875 $1,551,146 $1,630,000 580000-Capital Prj.- Land 44,386 - - - - -
580100-Capital Prj.- Infrastrucutre - 40,062 7,654 3,000,000 5,300 - Sub-Total 93-Capital Projects $44,386 $40,062 $7,654 $3,000,000 $5,300 $0 Total Expenses $44,386 $40,062 $7,654 $3,000,000 $5,300 $0 590050-Trans Out - Federal Grants - 4,212 - 127,546 - 897,600 Sub-Total 94-Transfers-Out $0 $4,212 $0 $127,546 $0 $897,600 Total Transfers $0 $4,212 $0 $127,546 $0 $897,600
Total Traffic Mitigation Net Surplus/(Deficit) $1,812,962 $1,156,563 $1,545,846 ($1,474,671) $1,545,846 $732,400 Median Mitigation
Actual Actual Actual
Amended
Budget 11Mo Actual Budget
Account 2018/19 2019/20 2020/21 2021/22 2021/22 2022/23 420100-Impact Fees 1,569 - - - - 2,122
Sub-Total 72-Connection/Impact Fe $1,569 $0 $0 $0 $0 $2,122 469900-Allocated Interest 3,935 3,144 1,605 1,997 - 1,600 Sub-Total 76-Investment Earnings $3,935 $3,144 $1,605 $1,997 $0 $1,600 Total Revenues $5,504 $3,144 $1,605 $1,997 $0 $3,722
Total Median Mitigation Net Surplus/(Deficit) $5,504 $3,144 $0 $1,997 $0 $3,722

CAPITAL

IMPROVEMENT

PROGRAM (CIP)
Fleet Division
Request
Amount
PD Vehicle for Gossamer Grove Police 65,000
3/4 Ton Utility Truck Streets 65,000
3/4 Ton Utility Truck Public Facilities 65,000
Sub‐Total General Fund New Fleet Requests $           195,000 2 Patrol Vehicles ‐ Cycle Program Police 130,000
1/2 Ton Truck with 3/4 Ton Truck Public Facilities 65,000 1/2 Ton Truck with 3/4 Ton Truck Streets 65,000
Bucket Truck Streets 75%, Public Facilities 25% 100,000 Water Truck Streets 50,000
Sub‐Total General Fund Fleet Replacements $           410,000 NEW 3/4 Ton Utility Truck Water, Wastewater 65,000
REPLACE Water Truck Water, Wastewater 50,000
REPLACE 1/2 Ton Truck with 3/4 Truck Water 65,000
Sub‐Total Water & Sewer $           180,000
Total Fleet Requests $           785,000
FLEET REQUESTS 20/23
158 SHAFTER OPERATING BUDGET 2022/23
Equipment Division Amount
Bobcat Grinder Streets              125,000
Paint Machine Streets                 25,000
Sub‐Total General Fund New Equipment Requests $           150,000 MDC replacement and expansion Police                 60,000 Eventide Audio Recorder Police                 50,000
Forklift Streets                 20,000
Skip Loader to replace Streets Tractor Streets              125,000 Sub‐Total General Fund Equipment Replacements $           255,000 Equipment Trailer Public Facilities                 30,000 92" Flail Parks Mower Public Facilities                 50,000 Sub‐Total Public Facilities New Equipment Requests $             80,000 Forklift Water, Wastewater, Vehicle Maintenanc                 80,000 Juniper City Hall EX4200 Switch Information Technology                 28,000 Tel‐Tec Alarm/Access Installs/Consolidati Information Technology                 12,000 PD Data Center PSU 1 Information Technology                 11,000 Sub‐Total Public Works Equipment Replacements $           131,000 Total Equipment Requests $           616,000
EQUIPMENT REQUESTS 20/23
2022/23 SHAFTER OPERATING BUDGET 159
Project General Fund Grant Total
City Hall Projects $0.3M $0.0M $0.3M
Citywide ADA Public Facilities Improvements $0.1M $0.0M $0.1M Shafter Aquatic Center Restoration $0.4M $2.2M $2.5M
Mannel Park Irrigation Improvements (ARPA) $0.0M $0.2M $0.2M Veterans Park Soccer Field Lighting (ARPA) $0.0M $0.5M $0.5M Core City Recreation Improvements $0.4M $2.2M $2.6M
North Shafter Community Park ‐ Prop 68 $0.0M $3.8M $3.8M Carryover FY22 Prop 68 Mannel Park LWCF Grant $0.3M $0.3M $0.5M Widen 7th Std. Rd.‐ Santa Fe to I‐5 $0.3M $0.8M $1.0M
Veterans Park Basketball Court (ARPA) $0.0M $0.3M $0.3M Kirschenmann Park Field Improvements (ARPA) $0.0M $0.4M $0.4M Sub‐Total Existing Projects $1.6M $10.5M $12.1M
Percent 13.4% 86.6%
Temporary Police Trailer/Substation at Gossamer Grove (ARPA) $0.0M $0.3M $0.3M Relocating LC Director & Manager Office to the Learning Center $0.1M $0.0M $0.1M New doors at Veterans Hall and City Hall to comply with ADA $0.1M $0.0M $0.1M Animal Shelter Parking Lot and Asphalt Refurbishment $0.1M $0.0M $0.1M Sub‐Total New Projects $0.3M $0.3M $0.6M
Percent 47.5% 52.5%
Total General Fund Multi‐Year CIP Projects $1.9M $10.8M $12.6M Percent 14.9% 85.1%
GENERAL FUND CIP 20/23
160 SHAFTER OPERATING BUDGET 2022/23
Project
19/20
Actual
20/19
Actual
21/22 YTD
Actual
2023
Propose
Project
Totals
Pedestrian Street Striping $0.0M $0.0M $0.0M $0.0M
Santa Fe Way Shoulder Project $0.0M $0.0M $1.5M $1.5M
Hwy 43 Roundabout Project @Santa Fe $0.0M $0.0M $3.0M $3.0M Curbs, Gutters, & Sidewalks $0.0M $0.0M $0.0M $0.0M
Pavement Sealing $0.1M $0.3M $0.3M $0.3M $0.9M
ADA Improv. to Streets & Sidewalks $0.0M $0.0M $0.2M $0.2M NPNS Street & Road Improvements $0.0M $0.1M $0.1M
Street Striping (TDA) $0.0M $0.0M $0.2M $0.2M
Zerker Road Sealing $0.0M $0.6M $0.0M $0.8M $1.5M
Sub‐Total Existing Projects $0.2M $1.0M $0.3M $6.0M $7.6M Seventh Std. Road RSTP ‐ FTIP Project $0.8M $0.8M
Lerdo Highway (SB1) $0.4M $0.4M
Poso Ave. & E. Euclid Ave. $1.1M $1.1M
Sub‐Total New Projects $0.0M $0.0M $0.0M $2.3M $2.3M
Total Streets Multi‐Year CIP Projects $0.2M $1.0M $0.3M $8.3M $9.9M STREETS CIP 20/23
2022/23 SHAFTER OPERATING BUDGET 161
Project
19/20
Actual
20/19
Actual
21/22 YTD
Actual
2023
Proposed
Project
Totals
Major Well or Casing Repairs $0.2M $0.3M $0.2M $0.2M $0.8M Water Tank Improvement $0.2M $0.7M $0.1M $0.1M $1.0M
Well Maintenance Projects $0.0M $0.0M $0.1M $0.1M $0.3M SCADA Project $0.0M $0.0M $0.0M $0.1M $0.1M
Water Meter Retrofits $0.1M $0.4M $0.6M $0.3M $1.3M
General Water Main Replacement $0.0M $0.0M $0.0M $0.1M $0.2M Sub‐Total Existing Projects $0.5M $1.4M $1.0M $0.8M $3.7M Well 21 (WIP) $0.0M $0.2M $0.0M $1.3M $1.5M
Well 22 North Shafter $0.0M $0.1M $0.1M
Tank 6 (WIP 80% EDA Grant/20% Water) $2.5M $2.5M
Water Meter ‐ New Installations $1.3M $1.3M
Sub‐Total New Projects $0.0M $0.2M $0.0M $5.2M $5.4M
Total Water Fund Multi‐Year CIP Projects $0.5M $1.5M $1.1M $5.9M $9.0M WATER CIP 22/23
162 SHAFTER OPERATING BUDGET 2022/23
Project
19/20
Actual
20/19
Actual
21/22 YTD
Actual
2023
Proposed
Project
Totals
Manhole Coating $0.3M $0.0M $0.3M $0.5M
South‐East Shafter Sewer Proj. $2.5M $0.1M $0.1M $0.3M $3.0M Sewer Lift Station Improv. $0.0M $0.0M $0.3M $0.2M $0.6M Wastewater Pre‐Treatment Proj. $0.0M $0.1M $0.0M $0.0M $0.1M WWTP Plant Maintenance Proj. $0.3M $0.3M
SCADA Wastewater Operations $0.1M $0.1M
Totals $2.6M $0.5M $0.5M $1.1M $4.6M
WASTEWATER CIP 22/23
2022/23 SHAFTER OPERATING BUDGET 163
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APPENDIX
Budget & Fiscal Policies
Compensation Philosophy
Appropiations Resolution
Budget Adoption Resolution
Employee Benefits
Glossary of Terms
166 SHAFTER OPERATING BUDGET 2022/23

BUDGET AND FISCAL POLICIES

BUDGET PURPOSE AND ORGANIZATION
A. Balanced Budget. The City will maintain a balanced budget. This means that:

1. Operating revenues must fully cover operating expenditures, including debt service and revenue sharing pass-throughs.

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 Minimum Fund Balance and Reserves policy below 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.

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. 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.

Status: In Compliance. These practices are in place. However, linking resources to outcomes and measuring performance will always be a work in progress, with ongoing improvements.

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

BUDGET & FISCAL POLICIES
2022/23 SHAFTER OPERATING BUDGET 167

BUDGET AND FISCAL POLICIES
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.

Status: In Compliance. These practices are in place. The Council has adopted a budget process and document for 2021-22 that meets these policy objectives.

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, Wastewater and Refuse enterprise funds. Secondly, this policy establishes a framework and process for the City to follow if these reserve levels falls below the established minimum.

This policy provides guidelines for fiscal sustainability through maintaining adequate operational liquidity and should be used in the preparation of the City's Annual Operating Budget, Capital Improvement Plan and general financial management of the City. It does recognize the need for exceptions in extraordinary conditions and unforeseeable events while maintaining a goal and path to regain fiscal sustainability when necessary.

This Policy should be submitted periodically for peer review, if available, to confirm compliance with 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:

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 self-insurance, pensions and retiree health obligations.

4. Institutional changes, such as State budget takeaways and unfunded mandates.

5. Cash flow requirements.

While an independent review does not serve as a substitute for adoption by the Council, it does demonstrate staff's due diligence in the preparation and updating of the policy.

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, Wastewater and Refuse Funds.

2. Meet the short-term liquidity needs of the General, Water, Wastewater 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.
168 SHAFTER OPERATING BUDGET 2022/23

BUDGET AND FISCAL POLICIES
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. As a part of the budget process the City should conduct a sustainability analysis of the General Fund, which compares actual and budgeted recurring revenue sources with recurring expenditures. This tool can help identify a fiscal imbalance before it erodes the General Fund unassigned fund balance.

Any areas of shortfall or otherwise non-compliance with the minimum reserve levels contained within this policy should be disclosed in the City’s 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.

D. Annual Policy Review. Recognizing the liquidity needs of the City will change over time due to items such as the volatility of expenditures; exposure to significant one-time outlays; potential impact on the City's bond rating and cost of borrowed funds; other fiscal commitments and assignments; and the availability of other funds. Accordingly, this policy will be reviewed in conjunction with the City's budget process. Any changes to the policy shall be brought to the Council for consideration and approval.

Section 2: Minimum Balances
The following amounts are hereby 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 50% of annual operating expenditures. This is determined based on operating, debt service and revenue sharing pass-through expenditures, less any significant one-time operating costs. This represents 180 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, Wastewater and Refuse Funds. The City operates three major utility enterprise funds: water, wastewater 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) in each of these enterprise funds at equal or more than 25% annual operating expenditures for that fund. This is determined based on operating, debt service and revenue sharing pass-through expenditures, less any significant one-time operating costs.

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.

C. Taking Reserves Below Minimum Policy Levels. There are circumstances where intentionally taking reserves below the established policy levels would be appropriate in 2022/23 SHAFTER OPERATING BUDGET 169

BUDGET AND FISCAL POLICIES
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 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 Council.

Section 3: Correcting Balances Below the Minimum Balance Whenever 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 a three-year period. 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.

4. Conduct a revenue study to update General Fund revenue sources that may have fallen behind.

5. Conduct an analysis of the 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, Wastewater 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 costs.
170 SHAFTER OPERATING BUDGET 2022/23

CITY STAFF AND OFFICIALS

4. Defer non-essential capital improvement projects until adequate funding can be secured through rate increases, grants or debt issuance.

Section 4: 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, Wastewater 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 City 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.

E. New (as opposed to replacement) one-time capital improvement projects considered for funding should be consistent with the long-term planning of the Council and community led Shafter Visioning project.

Status: In Compliance. The projected unassigned General Fund balance at the end of 2021-22 is 79% of operating and revenue-sharing pass-through expenditures; and working capital balances at the end of 2020-21 compared to budgeted expenditures are projected to be 68% of operating and debt service expenditures in the Water Fund and 175% in the Wastewater Fund.

While working capital is projected to be 16% of operating expenditures in the Refuse Fund, this was due to the drawdown of $300,000 for capital investment in 2020-21 and is an increase over the 8% working capital ratio in the 2020-21 budget. In accordance with Section 3 of this policy, the goal is to restore the Refuse Fund working capital balance to 25% within two more years. Additionally, within this fiscal year the next rate study is to be completed, which is to adjust rates to incorporate the working capital calculations in the new rates. This is one of the tools in the policy for use in rectifying the shortfall in meeting the policy ratio.

FINANCIAL REPORTING AND BUDGET ADMINISTRATION
A. Annual Reporting. The City will prepare annual financial statements as follows:

1. In accordance with Charter requirements, 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.
2022/23 SHAFTER OPERATING BUDGET 171

CITY STAFF AND OFFICIALS

3. The City will issue audited financial statements within 180 days after year-end.

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; mid-year 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. 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.

Status: In Compliance. These practices are in place.

172 SHAFTER OPERATING BUDGET 2022/23

COMPENSATION PHILOSOPHY
2022/23 SHAFTER OPERATING BUDGET 173
174 SHAFTER OPERATING BUDGET 2022/23
2022/23 SHAFTER OPERATING BUDGET 175
176 SHAFTER OPERATING BUDGET 2022/23
RESOLUTION NO. XXXX

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SHAFTER,

CALIFORNIA, SETTING FORTH AN APPROPRIATIONS LIMIT FOR FISCAL YEAR 2022/2023 CONSISTENT WITH ARTICLE XIII B OF THE CALIFORNIA CONSTITUTION AND SELECTING THE ANNUAL ADJUSTMENT FACTORS.

WHEREAS, Section 7910 of the Government Code, which became effective on January 1, 1981, requires that the governing body of each local jurisdiction establish by Resolution its Appropriations Limit for the following fiscal year pursuant to Article XIII B of the California State Constitution at a regularly scheduled or noticed special meeting; and WHEREAS, in accordance with Government Code Section 7910, the City Council must select annually the inflationary change factor for purposes of calculating the appropriations limit; and
WHEREAS, in accordance with Government Code Section 7910, the City Council must select annually the population growth factor for purposes of calculating the appropriations limit; and
WHEREAS, an appropriations limit has been calculated in accordance with applicable law; and
WHEREAS, in accordance with Government Code Section 7910, the information on the calculation of the appropriations limit has been made available to the public at least 15 days prior to the date of adoption of this resolution, and continues to be available for public inspection.

NOW, THEREFORE, BE IT RESOLVED, DETERMINED AND ORDERED
Section 1. That the City Council of the City of Shafter establishes its Appropriations Limit for the 2022/23 fiscal year at $352,569,637.

Section 2. That the City Council of the City of Shafter has selected the “percentage change in California per capita personal income” as the inflationary change factor and the “percentage change in City population” as the population growth factor used in the calculation of the 2022/23 Appropriations Limit.

PASSED, APPROVED AND ADOPTED this 21st day of June, 2022. __________________________
Cathy L. Prout, Mayor
ATTEST:
__________________________
Yazmina Pallares, City Clerk

APPROPIATIONS LIMITS RESOLUTION
2022/23 SHAFTER OPERATING BUDGET 177
RESOLUTION NO. XXXX

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SHAFTER,

CALIFORNIA, APPROVING AND ADOPTING THE ANNUAL OPERATING BUDGET AND CAPITAL IMPROVEMENT PLAN FOR FISCAL YEAR 2022-2023 AND

APPROPRIATING THE FUNDS NECESSARY TO MEET THE EXPENDITURES SET

FORTH THEREIN
WHEREAS, in accordance with Section 7.06(A) and (F) of the Charter of the City of Shafter, the City Manager has submitted to the City Council an Annual Budget and Capital Improvement Plan for Fiscal Year 2022/2023 having proposed expenditures and transfers for all City funds on or before the first working day of the last month of the current fiscal year; and WHEREAS, pursuant to section 7.06(F) of the Charter of the City of Shafter, the City Council shall set a dollar amount or percentage of funds limit under which the City Manager may transfer monies between departments, divisions, programs, and accounts within funds and departments; and
WHEREAS, the City Council of the City of Shafter has heretofore considered said budget; and

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF SHAFTER

CALIFORNIA DOES HEREBY
Section 1: Find, Determine and Declare that the Budget for Fiscal Year 2022/2023 in substantially the same form as attached hereto is approved, adopted, and said funding is appropriated.

Section 2: The City Manager, or his or her designee, is authorized to transfer appropriations between departments, divisions, programs and accounts within funds and departments in any amount so long as there is no net increase in appropriations within any individual fund or the City as a whole.

PASSED, APPROVED AND ADOPTED this 21st day of June, 2022.

Cathy L. Prout, Mayor
ATTEST:

Yazmina Pallares, City Clerk

BUDGET ADOPTION RESOLUTION
178 SHAFTER OPERATING BUDGET 2022/23
2018-2019 2019-2020 2020-2021 2021-2022
Fund Name Department/Division Budget Budget Budget Budget Account Clerk I
General Fund Financial Services 1.00 2.00 2.00 1.95
Transit Fund Transit Operations - - - 0.05

1.00 2.00 2.00 2.00
Account Clerk II
General Fund Financial Services 0.95 0.95 0.95 0.95
Transit Fund Transit Operations 0.05 0.05 0.05 0.05
- - - 1.00
Accounting Manager
General Fund Financial Services 0.95 0.95 0.95 0.90
Transit Fund Transit Operations 0.05 0.05 0.05 0.10

1.00 1.00 1.00 1.00
Administrative Assistant I
General Fund Planning 0.40 0.40 0.40 0.40
General Fund Engineering Services 0.05 0.10 0.10 0.10
General Fund Building 0.40 0.40 0.40 0.40
General Fund Parks & Tree Maintenance - 0.15 0.15 0.15
General Fund Streets & Sidewalks - 0.20 0.20 0.20
Water Fund Water Operations 0.05 0.25 0.25 0.25
Wastewater Fund Wastewater Operations 0.05 0.25 0.25 0.25 Refuse Fund Refuse Operations 0.05 0.15 0.15 0.15
Rail Fund Rail Operations - 0.05 0.05 0.05
Shop Internal Service Fund Shop Operations - 0.05 0.05 0.05

1.00 2.00 2.00 2.00
Administrative Assistant II
General Fund City Manager - 1.00 1.00 -
General Fund City Clerk 1.00 - - -

1.00 1.00 1.00 -
Admin Assistant/City Clerk
General Fund City Manager 0.75 - - -
General Fund City Clerk 0.25 - - -

1.00 - - -
Administrative Services Director
General Fund Economic Development 0.05 0.05 0.05 -
General Fund Financial Services 0.85 0.85 0.85 0.90
Transit Fund Transit Operations 0.10 0.10 0.10 0.10

1.00 1.00 1.00 1.00
Animal Control Manager
General Fund Animal Control 1.00 1.00 1.00 1.00

1.00 1.00 1.00 1.00
Animal Control Officer
General Fund Animal Control 1.00 1.00 1.00 1.00

1.00 1.00 1.00 1.00
Animal Control Services Worker
General Fund Animal Control 2.00 2.00 2.00 2.00

2.00 2.00 2.00 2.00
Business Development Director
General Fund City Manager - - - -
General Fund Economic Development 1.00 1.00 1.00 1.00

1.00 1.00 1.00 1.00

CITY OF SHAFTER
Staffing Summary - Full-Time Employees (FTE)
2022/23 SHAFTER OPERATING BUDGET 179
2018-2019 2019-2020 2020-2021 2021-2022
Fund Name Department/Division Budget Budget Budget Budget

CITY OF SHAFTER
Staffing Summary - Full-Time Employees (FTE)
Community Services Analyst
General Fund Planning 1.00 1.00 1.00 -

1.00 1.00 1.00 -
Cook Supervisor Sr. Correctional Officer
CCF Operations Fund Corrections Operations 1.00 - - -

1.00 - - -
Corrections Assistant Chief
CCF Operations Fund Corrections Operations 1.00 1.00 1.00 -

1.00 1.00 1.00 -
Corrections Business Manager
CCF Operations Fund Corrections Operations 1.00 1.00 1.00 -

1.00 1.00 1.00 -
Corrections Chief
General Fund City Manager - - - 1.00
CCF Operations Fund Corrections Operations 1.00 1.00 1.00 -

1.00 1.00 1.00 1.00
Corrections Clerk Typist
CCF Operations Fund Corrections Operations 3.00 3.00 3.00 -

3.00 3.00 3.00 -
Corrections Cooks
CCF Operations Fund Corrections Operations 5.00 5.00 5.00 -

5.00 5.00 5.00 -
Corrections Doctor
CCF Operations Fund Corrections Operations 1.00 1.00 1.00 -

1.00 1.00 1.00 -
Corrections Education Instructor
CCF Operations Fund Corrections Operations 6.00 6.00 6.00 -

6.00 6.00 6.00 -
Corrections Education Supervisor
CCF Operations Fund Corrections Operations 1.00 1.00 1.00 -

1.00 1.00 1.00 -
Corrections Licensed Vocational Nurse
CCF Operations Fund Corrections Operations 1.00 1.00 1.00 -

1.00 1.00 1.00 -
Corrections Lieutenant
CCF Operations Fund Corrections Operations 2.00 2.00 2.00 -

2.00 2.00 2.00 -
Corrections Maintenance Supervisor
CCF Operations Fund Corrections Operations 1.00 1.00 1.00 -

1.00 1.00 1.00 -
Corrections Office Technician
CCF Operations Fund Corrections Operations 1.00 1.00 1.00 -

1.00 1.00 1.00 -
Corrections Officer
CCF Operations Fund Corrections Operations 53.00 53.00 53.00 -

53.00 53.00 53.00 -
Corrections Officer Senior
CCF Operations Fund Corrections Operations 4.00 5.00 5.00 -

4.00 5.00 5.00 -
180 SHAFTER OPERATING BUDGET 2022/23
2018-2019 2019-2020 2020-2021 2021-2022
Fund Name Department/Division Budget Budget Budget Budget

CITY OF SHAFTER
Staffing Summary - Full-Time Employees (FTE)
Building Inspector I
General Fund Building 2.00 2.00 2.00 2.00

2.00 2.00 2.00 2.00
Building Inspector II
General Fund Building - - - 1.00
- - - 1.00
Building Inspector Supervisor
General Fund Building 1.00 1.00 1.00 1.00

1.00 1.00 1.00 1.00
Building Official
General Fund Building 1.00 1.00 1.00 1.00

1.00 1.00 1.00 1.00
City Clerk
General Fund City Clerk - 1.00 1.00 1.00
- 1.00 1.00 1.00
City Engineer
General Fund Economic Development 0.10 0.10 0.10 0.10
General Fund Planning 0.05 - - -
General Fund Engineering Services 0.30 0.50 0.50 0.50
General Fund Parks & Tree Maintenance 0.10 - - -
General Fund Streets & Sidewalks 0.10 0.20 0.20 0.20
Water Fund Water Operations 0.20 0.10 0.10 0.10
Wastewater Fund Wastewater Operations 0.10 0.10 0.10 0.10 Refuse Fund Refuse Operations 0.05 - - -

1.00 1.00 1.00 1.00
City Manager
General Fund City Manager 0.77 0.80 0.80 1.00
General Fund Economic Development 0.16 0.20 0.20 -
Water Fund Water Operations 0.03 - - -
Wastewater Fund Wastewater Operations 0.03 - - -
Refuse Fund Refuse Operations 0.03 - - -

1.00 1.00 1.00 1.00
Code Enforcement Officer II
General Fund Code Enforcement - 1.00 1.00 1.00
General Fund Building 1.00 - - -

1.00 1.00 1.00 1.00
Communications - Community Engagement Manager
General Fund City Manager - - - 1.00
- - - 1.00
Clerk Typist
General Fund Planning 0.40 0.40 0.40 0.40
General Fund Engineering Services 0.05 0.05 0.05 0.10
General Fund Parks and Recreation - - - 0.05
General Fund Streets and Trees - - - 0.05
General Fund Building 0.40 0.40 0.40 0.40
General Fund Economic Development - - - -
Water Fund Water Operations 0.05 0.05 0.05 0.45
Wastewater Fund Wastewater Operations 0.05 0.05 0.05 0.45 Refuse Fund Refuse Operations 0.05 0.05 0.05 0.10

1.00 1.00 1.00 2.00
2022/23 SHAFTER OPERATING BUDGET 181
2018-2019 2019-2020 2020-2021 2021-2022
Fund Name Department/Division Budget Budget Budget Budget

CITY OF SHAFTER
Staffing Summary - Full-Time Employees (FTE)
Corrections Registered Nurse
CCF Operations Fund Corrections Operations 3.00 3.00 3.00 -

3.00 3.00 3.00 -
Corrections Sergeant
CCF Operations Fund Corrections Operations 5.00 5.00 5.00 -

5.00 5.00 5.00 -
- - - -
Education Partnership Director
General Fund Educational Partnership 1.00 1.00 1.00 1.00

1.00 1.00 1.00 1.00
Education Partnership - Learning Center Manager
General Fund Educational Partnership 1.00 1.00 1.00 1.00

1.00 1.00 1.00 1.00
Engineering Associate
General Fund Engineering Services - 1.00 1.00 1.00
- 1.00 1.00 1.00
Engineer I
General Fund Engineering Services 1.00 1.00 1.00 1.00

1.00 1.00 1.00 1.00
Engineer II
General Fund Engineering Services 1.00 - - -

1.00 - - -
Equipment Operator
General Fund Streets & Sidewalks 1.00 1.00 1.00 1.00
Refuse Fund Refuse Operations 2.00 2.00 2.00 2.00
Shop Internal Service Fund Shop Operations - - - -

3.00 3.00 3.00 3.00
Facility Construction Specialist I
General Fund Building 1.00 - - -

1.00 - - -
Facility Construction Specialist II
General Fund Building - - - -
Building Internal Service Fund Building Operations - 1.00 1.00 1.00 - 1.00 1.00 1.00
Finance Clerk
General Fund Financial Services 2.80 1.80 1.80 0.95
Transit Fund Transit Operations 0.20 0.20 0.20 0.05

3.00 2.00 2.00 1.00
GIS Coordinator
General Fund Police Services 0.10 0.20 0.20 0.20
General Fund Parks & Tree Maintenance - 0.10 0.10 0.10
General Fund Streets & Sidewalks 0.20 0.25 0.25 0.25
Water Fund Water Operations 0.30 0.20 0.20 0.20
Wastewater Fund Wastewater Operations 0.20 0.20 0.20 0.20 Refuse Fund Refuse Operations 0.20 0.05 0.05 0.05

1.00 1.00 1.00 1.00
182 SHAFTER OPERATING BUDGET 2022/23
2018-2019 2019-2020 2020-2021 2021-2022
Fund Name Department/Division Budget Budget Budget Budget

CITY OF SHAFTER
Staffing Summary - Full-Time Employees (FTE)
GIS Technician
General Fund Parks & Tree Maintenance 0.20 - - 0.10
General Fund Streets & Sidewalks 0.20 0.25 0.25 0.25
General Fund Police Services - 0.20 0.20 0.20
Water Fund Water Operations 0.20 0.30 0.30 0.20
Wastewater Fund Wastewater Operations 0.20 0.20 0.20 0.20 Refuse Fund Refuse Operations 0.20 0.05 0.05 0.05

1.00 1.00 1.00 1.00
HR Analyst
General Fund City Manager - - - -
General Fund Human Resources 1.00 1.00 1.00 1.00

1.00 1.00 1.00 1.00
HR Manager
General Fund City Manager - - - -
General Fund Human Resources 1.00 1.00 1.00 1.00

1.00 1.00 1.00 1.00
IT Manager
Information Technology Automation Maintenance 1.00 1.00 1.00 1.00

1.00 1.00 1.00 1.00
IT Specialist I
Information Technology Automation Maintenance 1.00 1.00 1.00 1.00

1.00 1.00 1.00 1.00
IT Specialist II
Information Technology Automation Maintenance 1.00 1.00 1.00 1.00

1.00 1.00 1.00 1.00
Laborer I
General Fund Parks & Tree Maintenance 1.00 1.00 1.00 -
General Fund Streets & Sidewalks 1.00 1.00 1.00 1.00
Refuse Fund Refuse Operations 1.00 1.00 1.00 1.00

3.00 3.00 3.00 2.00
Laborer II
General Fund Parks & Tree Maintenance 3.10 3.10 3.10 3.10 General Fund Streets & Sidewalks 0.90 0.90 0.90 0.90
Water Fund Water Operations
Wastewater Fund Wastewater Operations
Shop Internal Service Fund Shop Operations 1.00 1.00 1.00 1.00

5.00 5.00 5.00 5.00
Maintenance Worker
General Fund Parks & Tree Maintenance 0.20 0.20 0.20 0.10 General Fund Streets & Sidewalks 3.30 3.30 3.30 2.50
Water Fund Water Operations 0.10 0.10 0.10 0.10
Wastewater Fund Wastewater Operations 0.10 0.10 0.10 0.10 Refuse Fund Refuse Operations 0.20 0.20 0.20 0.10
Rail Fund Rail Operations 0.10 0.10 0.10 0.10

4.00 4.00 4.00 3.00
Mechanic
Shop Internal Service Fund Shop Operations 1.00 1.00 1.00 1.00

1.00 1.00 1.00 1.00
2022/23 SHAFTER OPERATING BUDGET 183
2018-2019 2019-2020 2020-2021 2021-2022
Fund Name Department/Division Budget Budget Budget Budget

CITY OF SHAFTER
Staffing Summary - Full-Time Employees (FTE)
Office Technician
General Fund City Manager - 1.00 1.00 1.00
General Fund City Clerk 1.00 - - -
General Fund Human Resources 1.00 1.00 1.00 1.00
General Fund Planning - - - -
General Fund Engineering Services - - - -
General Fund Building - - - -
Water Fund Water Operations - - - -
Wastewater Fund Wastewater Operations - - - -
Refuse Fund Refuse Operations - - - -

2.00 2.00 2.00 2.00
Parks Foreman
General Fund Parks & Tree Maintenance 1.00 1.00 1.00 1.00

1.00 1.00 1.00 1.00
Payroll Technician
General Fund Financial Services 0.95 0.95 0.95 0.95
Transit Fund Transit Operations 0.05 0.05 0.05 0.05

1.00 1.00 1.00 1.00
Planning Director
General Fund Economic Development 0.09 0.09 0.09 0.09
General Fund Planning 0.81 0.81 0.81 0.81
General Fund Engineering Services 0.10 0.10 0.10 0.10

1.00 1.00 1.00 1.00
Police Admin Assistant II
General Fund Police Services 1.00 1.00 1.00 1.00

1.00 1.00 1.00 1.00
Police Captain
General Fund Police Services 2.00 2.00 2.00 1.00

2.00 2.00 2.00 1.00
Police Chief
General Fund Police Services 1.00 1.00 1.00 1.00

1.00 1.00 1.00 1.00
Assistant Police Chief
General Fund Police Services - - - 1.00
- - - 1.00
Police Dispatcher
General Fund Police Services 6.00 6.00 6.00 6.00

6.00 6.00 6.00 6.00
Police Lieutenant
General Fund Police Services 1.00 1.00 1.00 1.00

1.00 1.00 1.00 1.00
Police Officer
General Fund Police Services 14.00 18.00 18.00 18.00

14.00 18.00 18.00 18.00
Police Officer Senior
General Fund Police Services 6.00 6.00 6.00 6.00

6.00 6.00 6.00 6.00
Police Records Clerk
General Fund Police Services 1.00 1.00 1.00 -

1.00 1.00 1.00 -
184 SHAFTER OPERATING BUDGET 2022/23
2018-2019 2019-2020 2020-2021 2021-2022
Fund Name Department/Division Budget Budget Budget Budget

CITY OF SHAFTER
Staffing Summary - Full-Time Employees (FTE)
Police Records Supervisor
General Fund Police Services - - - 1.00
- - - 1.00
Police Sergeant
General Fund Police Services 5.00 5.00 5.00 5.00

5.00 5.00 5.00 5.00
Police Services Technician
General Fund Police Services 1.00 1.00 1.00 1.00

1.00 1.00 1.00 1.00
Project Manager / Analyst
General Fund City Manager 0.50 0.50 0.50 -
General Fund Economic Development 0.50 0.50 0.50 -

1.00 1.00 1.00 -
Public Works Director
General Fund Engineering Services 0.45 0.45 0.45 0.45
General Fund Parks & Tree Maintenance 0.05 0.05 0.05 0.05 General Fund Streets & Sidewalks 0.13 0.13 0.13 0.13
Water Fund Water Operations 0.14 0.14 0.14 0.14
Wastewater Fund Wastewater Operations 0.13 0.13 0.13 0.13 Rail Fund Rail Operations 0.05 0.05 0.05 0.05
Refuse Fund Refuse Operations 0.05 0.05 0.05 0.05

1.00 1.00 1.00 1.00
Public Works Manager
General Fund Parks & Tree Maintenance 0.12 0.20 0.20 0.20 General Fund Streets & Sidewalks 0.20 0.40 0.40 0.40
Water Fund Water Operations 0.23 0.10 0.10 0.10
Wastewater Fund Wastewater Operations 0.15 0.10 0.10 0.10 Refuse Fund Refuse Operations 0.15 0.05 0.05 0.05
Rail Fund Rail Operations 0.15 0.15 0.15 0.15

1.00 1.00 1.00 1.00
Public Facilities Manager
General Fund Parks & Tree Maintenance 0.80 0.80 0.80 0.80 General Fund Streets & Sidewalks 0.10 0.10 0.10 0.10
Refuse Fund Refuse Operations 0.10 0.10 0.10 0.10

1.00 1.00 1.00 1.00
Public Works Inspector
General Fund Engineering Services 1.00 1.00 1.00 1.00

1.00 1.00 1.00 1.00
Sr. Planner
General Fund Planning 1.00 1.00 1.00 1.00

1.00 1.00 1.00 1.00
Streets Foreman
General Fund Streets & Sidewalks 1.00 1.00 1.00 -

1.00 1.00 1.00 -
Transit Driver
Transit Fund Transit Operations - 1.00 1.00 1.00
- 1.00 1.00 1.00
2022/23 SHAFTER OPERATING BUDGET 185
2018-2019 2019-2020 2020-2021 2021-2022
Fund Name Department/Division Budget Budget Budget Budget

CITY OF SHAFTER
Staffing Summary - Full-Time Employees (FTE)
Utility Manager
General Fund Engineering Services 0.10 0.10 0.10 0.10
Water Fund Water Operations 0.60 0.60 0.60 0.60
Wastewater Fund Wastewater Operations 0.20 0.20 0.20 0.20 Refuse Fund Refuse Operations 0.10 0.10 0.10 0.10

1.00 1.00 1.00 1.00
Utility Operator I
Water Fund Water Operations 1.60 1.60 1.60 1.60
Wastewater Fund Wastewater Operations 0.40 0.40 0.40 0.40

2.00 2.00 2.00 2.00
Utility Operator II
Water Fund Water Operations 0.80 0.80 0.80 0.80
Wastewater Fund Wastewater Operations 0.20 0.20 0.20 0.20

1.00 1.00 1.00 1.00
Utility Technician
Water Fund Water Operations 1.50 1.50 1.50 1.50
Wastewater Fund Wastewater Operations 0.50 0.50 0.50 0.50

2.00 2.00 2.00 2.00
Total Full Time Employees (FTE) 198.00 204.00 204.00 111.00 186 SHAFTER OPERATING BUDGET 2022/23

SUMMARY OF EMPLOYEE BENEFITS
The following information is intended as a ready reference and brief summary of the City’s personnel policies, work rules and benefits. It is designed to provide a quick overview and access to general information conditioned on your employment status as a full-time employee. Unless otherwise specifically indicated, part-time, extra help and temporary employees are excluded. This summary is not intended to provide an entire benefit description and cannot anticipate every situation or answer every question. This is not an employment contract or a legal document and does not constitute a contract. To retain flexibility, the City’s personnel policies, work rules, benefits and other provision frequently change without notice to its employees. The information may not be current or may differ due to changes in the employee bargaining agreements. Refer to respective plan brochures, city policies and procedures, and employee bargaining agreements for benefit provisions, limitations, and exclusions. Prior to acting based on any information, you should contact the Human Resources Department at 746-5003.  Probation:

The probationary period is the final step in the selection process. It is an extension of the examination process. An employee is considered at will and may be rejected anytime for failure to satisfactorily complete the probationary period. The length of the probationary period is six (6) months, except that peace officers and dispatchers serve a twelve (12) month probation. The probationary period may be extended for a maximum of six (6) additional months.
 Performance Appraisal Reports (PAR):

A Performance Appraisal Report (PAR) is scheduled at the conclusion of the probationary period and annually. As approved by the Department Head and City Manager, a merit increase is awarded based on an overall satisfactory or better rating on the annual PAR when normally increasing job productivity is documented.
 Pay Plan:

The duties and responsibilities determine each job classification and is assigned a salary range. Five steps of compensation exist within that salary range (Steps A through E). Step A represents the minimum rate of compensation and Step E represents the maximum. There is a difference of 5% between each salary step. Each step represents an increasing level of responsibility and competence. Advancement in step is considered on a merit basis subject to the approval of the Department Head and City Manager.  Tax Withholding Statement (W-4):

Filing both Federal and State tax withholding statements are required. A new tax withholding statement can be filed anytime throughout the year. The tax withholding statements do not need annual renewal. However, to continue an exempt status from the previous year, you must file a new tax withholding statement claiming exempt status by February 15. Failure to do so requires a tax withholding of single with no allowance.  Wages:

Employee pay operates on a bi-weekly pay schedule; including 80-hour work periods with 26 work periods per year. Employees are paid for actual hours worked (or paid time off used) plus any overtime worked in excess of the base work week during the pay period.

Base Hours Base Week
Hours per
Year
Month per
Year
Checks per
Year
Hours per
Year
Checks per
Year
Hours per
Check
40 52 2080 12 26 2080 26 80
80 26 2080 12 26 2080 26 80
 Base Work Week Period:

Work Schedule Base Work Week Base Hours Overtime
5 day - 8 hour shifts, weekly Starts Saturday, ends 7 days later on Friday 40 hours Over 40 hours 4 day - 10 hour shifts, weekly Starts Saturday, ends 7 days later on Friday 40 hours Over 40 hours 6 days - 12 hour + 1- 8 hour shifts, bi-weekly Starts Saturday, ends 14 days later on Friday 80 hours Over 80 hours

SUMMARY OF EMPLOYEE BENEFITS
2022/23 SHAFTER OPERATING BUDGET 187
 Pay Period:

Pay periods, pay days, and overtime/leave cut off dates are outlined on the payroll schedule below.  Overtime:

Employees who do not meet the duties and salary test under the Fair Labor Standard Act (FLSA) are not exempt from overtime compensation and are paid at a rate of one and one-half times the hourly rate for hours worked in excess of the base work week period. Overtime compensation may be paid as income on the paycheck or banked as compensatory time off (CTO). Overtime forms are required to be submitted as the overtime is worked. Failure to submit overtime forms by the end of the pay period is considered falsification of timekeeping records.

Employees who meet the duties and salary test under the FLSA as executive, administrative or professional are exempt from overtime compensation.

Exempt employees are not paid for hours worked in excess of the base work week period. Exempt employees receive compensation each day, despite the number of hours worked during the work week period. Exempt employees absent for a full day or more should submit an employee leave form.

Exempt employees do not submit leave forms for partial day absences.  Pay Day:

Employee pay operates on a bi-weekly pay schedule. Pay checks are issued the Friday following the payroll cut-off date (refer to payroll schedule for exact dates). When payday is on a holiday, pay is issued on the prior business day. The paycheck stub shows current and year to date earnings plus accrued leave balances and deduction information. Pay stubs are available via Employee Self Service (ESS).  Direct Deposit:

Employees are subject to mandatory participation in the direct deposit of their City payroll checks to a bank account of their choice. Direct deposit by electronic transfer of the entire paycheck into a checking account can be made to any banking institution. Subject to bank rules, funds are posted to accounts on payday. Paycheck stubs can be accessed via Employee Self Service (ESS).  Uniform Allowance:

Employees required to wear uniforms are issued shirt and pants, or receive an annual cash allowance. Upon termination, uniforms must be returned, and advanced cash allowance must be repaid on a pro-rated basis.  Tuition Reimbursement:

As authorized, employees who pursue a higher education in job-related, career enhancing courses or to attain a degree, may be reimbursed up to $3000 in a calendar year for expenses (tuition, book purchase or rental, fees, permits, etc.). 188 SHAFTER OPERATING BUDGET 2022/23
 Education/Certification Incentive:

Employees in designated positions may be eligible for education and/or certification incentives as approved by the Department Head, which may include PD - POST certificate incentive for Police and Dispatch classifications; State Arborist and Water Distribution Certificates for designated Public Works classifications.
 Bilingual Allowance:

Employees in designated positions as approved by the Department Head are eligible for an incentive for fluency in Spanish. Certification requires a Spanish conversational and reading examination.
 Rest Breaks:

Rest periods are normally provided to employees at the rate of fifteen (15) minutes for each four (4) hours worked. No additional compensation or benefits is paid if a rest period is missed since it is already paid time.  Vacation Time:

Vacation leave is based on an eight (8) hour day and is earned based on years of service. Vacation begins to accrue on a pro-rated hourly basis at the end of the first full pay period worked. Vacation cannot be taken until completion of one year of service and must be taken within a year after it is earned. Vacation stops accruing at a balance of two times the annual accrual rate based on a rolling forward method and resumes when vacation is taken, dropping the balance below the maximum. Example: Employee accrues vacation at a rate of 3.077 hours per period or 80 hours annually. Accruals stop when balance reaches 160 hours and does not resume until balance is below 160 hours. The time at which vacation can be taken is determined by the Department Head with regard for the wishes of the employee and particular regard for the needs of the City. When a holiday falls during vacation, the holiday is charged in lieu of vacation leave. Employees are required to submit leave forms for vacation leave. Vacation leave balance is posted on the paycheck stub. Leave forms must be submitted as it occurs for all hours absent from work during the work week. Failure to submit leave forms by the end of the pay period is considered falsification of timekeeping records.  Holidays:

Unless otherwise specified, holidays are eight (8) hours. Floating holidays are credited to your leave account the first pay period of July and require Department Head approval consistent with the efficient operation of the department. A floating holiday not used by June 30 does not carry over to the next fiscal year.

Non-shift employees normally take a holiday off on the day it falls, except when a holiday falls on a Saturday, the preceding Friday is observed, and when it falls on a Sunday, the following Monday is observed. When a holiday falls during a vacation, the holiday is in lieu of vacation. Employees assigned to work on holidays are paid at time and one half. Holidays can be paid as wages as it occurs throughout the year, or banked as CTO to use as paid leave throughout the year.
 Sick Leave
Sick leave accrues at a rate of 3.6923 hours bi-weekly, beginning on the first day of employment for a full-time regular appointment. There is no limit to the accumulation. Temporary and part-time employees accrue one (1) hour of sick leave for every 30 hours worked and will be credited pro-rata each pay period; maximum annual carryover is 48 hours. Leave forms must be submitted as it occurs for all hours absent from work during the work week. Failure to submit leave forms by the end of the pay period is considered falsification of timekeeping records. Medical certification is required for an employee absent 3 or more consecutive calendar days, or upon request when in conjunction with regular days off or a holiday.

Sick leave can be used for an illness that keeps an employee from performing work. Sick leave can also be used as family sick leave when the employee is required to provide care for an employee’s spouse or eligible dependent with a serious or emergency illness. Family sick leave is limited to a maximum of half of what is earned in a calendar year.

Employees with at least 480 hours of accrued sick leave are eligible for a Stay Well Bonus. For purposes of sick leave accounting, the annual period is December 1 through November 30. All unused sick leave above 480 hours will be used for calculating the employee stay well bonus paid on or around December 15. Net sick leave earned and not used during the annual period will be divided in half. One-half will be paid to the employee at the employee’s current base hourly rate and the remaining one-half shall remain as regular sick leave.

Service Biweekly
Accrual Rate
Maximum
Accrual
1 year 3.077 hours 160 hours
5 years 4.615 hours 240 hours
10 years 5.213 hours 272 hours
15 years 6.154 hours 320 hours
20 years 7.692 hours 400 hours

1. New Year’s Day

2. Washington’s Birthday

3. Memorial Day

4. Independence Day

5. Labor Day

6. Thanksgiving Day

7. Day After Thanksgiving

8. Christmas Eve

9. Christmas Day

10. New Year’s Eve

11. Floating Holiday

12. Floating Holiday
2022/23 SHAFTER OPERATING BUDGET 189
Also, employees who do not use any sick leave during the period July 1 through June 30 earn an additional eight (8) hour floating holiday. Upon termination, all sick leave over 640 hours (720 hours depending on the job classification) is paid to the employee.  Jury Duty:

Upon receipt of jury duty summons, immediately provide a copy of the notice to your supervisor. When practical, the employee is transferred to day shift during the period of jury duty. While at jury duty during normal scheduled work hours, employees receive their regular pay for hours of absence from work. Attach a jury duty timecard form verifying the hours at jury duty to the leave form. Provided there is at least one (1) hour of work time before and after jury duty, employees must report for work. Failure to submit a leave form, jury duty timecard, or report for work is considered falsification of timekeeping records.
 Military Leave:

Military leave is provided consistent with State/Federal law. Some military leave provided up to thirty (30) days paid per year. Failure to submit a leave form for military leave is considered falsification of timekeeping records.  Bereavement Leave:

Up to three (3) paid days are provided upon the death of a spouse, child, stepchild, parent, stepparent, grandparent, spouse’s grandparent, grandchild, son-in-law, brother-in-law, sister-in-law, daughter-in-law, mother-in-law, father-in-law, brother, stepbrother, sister, stepsister or registered domestic partner. Up to five (5) paid days may be granted with approval of the City Manager when the funeral of a spouse or child takes place out of State or over 200 miles from Shafter.
 COBRA:

Federal and State laws require that the City offer employees and dependents temporary extension of its group medical and dental plans, called "continuation coverage" and referred to as COBRA, at group rates plus a 2% administrative fee. Employees covered by the City’s medical and/or dental plans have a right to choose this continuation coverage if they lose group coverage because of a reduction in hours or the termination of employment for reasons other than gross misconduct. The employee’s spouse has the right to choose continuation of group coverage in the event of the death of a spouse; termination of spouse's employment (for reasons other than gross misconduct) or reduction in spouse's hours of employment; divorce or court ordered legal separation from spouse; or spouse becoming entitled to Medicare. The employee’s dependents have the right to continuation of group coverage in the event of the death of a parent; the termination of a parent's employment (for reasons other than gross misconduct) or reduction in a parent's hours of employment, parents' divorce or court ordered legal separation; parent becomes entitled to Medicare; or the dependent ceases to be eligible. A child who is born to or placed for adoption with a covered employee during a period of continuation coverage is eligible for COBRA coverage. A new spouse or new dependents must be added to COBRA coverage within the time frame and with the appropriate forms provided for active employee coverage.

The employee must inform the City of a divorce, court ordered legal separation, or dependent losing eligibility within 30 days of the event. If notice is not received within that 30-day period, the right to COBRA and continuation coverage is lost. When the City is notified that such an event has occurred, the City sends a notice of the right to continuation coverage under COBRA. The City must be informed that continuation coverage under COBRA is wanted within 60 days of one of the events described above. COBRA requires that participants be afforded the opportunity to maintain continuation coverage of medical and dental insurance for 36 months.  Medical Insurance:

Coverage begins on the first day of the month following date of hire. The City pays 100% of the insurance premium for coverage on regular full-time employee, spouse and dependents for the base plan. The City currently has two plans that qualify under the base plan, Anthem Blue Cross EPO and Kaiser Group HMO Plan. Anthem Blue Cross PPO 250 plan is a ‘buy-up’ option.

In general, dependents include your legal spouse or registered domestic partner; your or your spouse’s or registered domestic partner’s natural or adopted children who are under age 26, or if over the age limit cannot hold a full-time job because of a mental or physical disability and remain continuously dependent for at least 50% of financial support.

Variable, part-time or seasonal workers are eligible for coverage pursuant to the Patient Protection and Affordable Care Act (ACA). Workers meeting the minimum average hours worked are entitled to employer provided Minimum Essential Medical Coverage.

Any changes in marital status or dependent eligibility must be reported to the Human Resources Department within 30 days of occurrence. Failure to do so may result in your reimbursement of insurance premiums paid for ineligible dependents, or loss of coverage until open enrollment (January 1 effective date). The individual plan brochure describes specific plan benefits and co-payments. 190 SHAFTER OPERATING BUDGET 2022/23
 Medical Insurance Opt-Out Incentive:

When covered under other medical insurance, an employee may decline the City group medical plan and receive a $353 monthly Opt-Out benefit.

Proof of other medical insurance coverage is required. Benefits such as dental, life insurance, and vision benefits still apply regardless of the Opt-Out Incentive. Re-enrollment into the City plan can occur during open enrollment (January 1 effective date) or anytime you lose your other insurance coverage due to a qualifying event if enrollment is completed within 30 days of event.  Vision Benefit:

Benefits for vision care are provided through Vision Service Plan (VSP) for each qualified family member. Coverage begins on the first day of the month following date of hire. The City pays the full insurance premium for coverage on the employee, spouse and dependents for the base plan.

Employees who opt-out of the City medical insurance plans still qualify for the City vision plan.

Coverage begins on the first day of the month following date of hire. Dental benefits are provided through MetLife (HMO) and Delta Dental (PPO). The City pays 100% of the premium cost for coverage for the employee and dependents on the base HMO plan. On the HMO plan employees pay for services provided at reduced co-payments. Employees may choose to buy-up to the PPO plan. Coverage for both plans include routine, preventative and restorative dental care and orthodontia.

Coverage begins on the first day of the month following date of hire. Life benefits are provided through Principal Financial Group Life Insurance Company. The City pays 100% of the insurance premium cost for coverage for the employee, spouse and dependents. The employee death benefit is equivalent to the annual base salary plus $17,000. The spouse death benefit is $5,000. The dependent death benefit range is $1,000-$1,500.

The City and employees participate in the social security program by each making a 7.65% contribution to fund future Social Security and Medicare benefits.

The City offers defined retirement benefits plan through the California Public Employees Retirement System (CalPERS). Eligibility depends on employment status as a regular full-time employee. Temporary, extra-help or part-time employees are excluded unless they meet certain membership criteria. There are two membership categories and four plans depending on job classifications and date of hire: Miscellaneous 2% at 55 Full Formula Plan for all employees qualified as Classic Members. Peace Officers under PC 830.1 and qualified as a Classic Member are members of the Safety 3% at 55 Full Formula Plan. Members qualified as New Members under CalPERS guidelines are either Miscellaneous 2% at 62 Full Formula Plan or Safety 2.7% at 57 Full Formula Plan. Membership begins on the date of hire. There is a 5-year vesting period. Retirement benefits are based on age at retirement, earnings, and years of service.

Although CalPERS requires an employee contribution, the City pays the contribution for the Classic Members. The contribution is deposited into the employee’s CalPERS member account. The contribution for a miscellaneous member is 7% and 9% for a safety member. In addition to the City paid member contribution, the City pays an employer contribution which varies annually based on age, gender, and salary. 2022/23 SHAFTER OPERATING BUDGET 191
Under CalPERS guidelines the City is not permitted to pay New Member contributions to CalPERS, however, employees identified as New Members are paid a premium of 6.25% for miscellaneous members and 12% for safety members, in addition to their base salary. The New Member must then by payroll deduction pay to CalPERS 6.25% for miscellaneous and 12% for safety.

Additional years of prior service can be purchased, or previously withdrawn funds can be redeposited on a pre-tax basis through payroll deduction.

Reciprocity is an agreement between CalPERS and certain other city, county or special district retirement plans that provides retirement benefits based on your highest earnings in either plan. Reciprocity must be established within 6 months of employment.

The beneficiary of a member’s account is established by law. Changes can be made by completing a change form. A married member requires the spouse’s signed consent. Before you retire, death benefits are payable to the following survivors in the following order unless designated otherwise on a valid Beneficiary Designation form: 1. Your surviving spouse/registered domestic partner (whether or not you were still living together at the time of your death); or, if none, 2. Natural and adopted children, including (in limited situations) a natural child adopted by another, share and share alike; or, if none, 3. Parents, share and share alike; or if none, 4. Brothers and sisters, share and share alike, or if none, 5. Your estate (if probated, or subject to probate), or if not, 6. Your trust (if one exists), or if not, 7. Stepchildren, share and share alike, or, if none, 8. Grandchildren, including stepgrandchildren, share and share alike, or, if none, 9. Nieces and nephews, share and share alike, or, if none, 10. Great-grandchildren, share and share alike, or, if none, and 11. Cousins, share and share alike.  Deferred Compensation:

As authorized by IRS Code 457, the City offers an optional supplemental retirement savings plan through the International City Managers Association Retirement Corporation (ICMA-RC) that defers taxable income and interest earned. Participation is voluntary and contributions can be increased, decreased, stopped or restarted without restriction and without fees or penalties. There are no restrictions or charges for reallocation of investments.

Contributions are made through payroll deduction on a pretax basis so current income taxes are reduced. Nothing in the account is forfeited in the event of death and the designated beneficiaries receive the remaining funds. Contributions can start with as little as $25 per pay period. Withdrawal of contributions is limited to retirement, separation of employment, and while employed, due to a severe financial hardship resulting from a sudden illness, disability, or accidental property loss, or with an account balance of less than $5,000 where no contributions have been made for two years (other conditions may apply).
 Disability Insurance:

Employees participate in the State Disability Insurance (SDI) program. Employees pay 1% of wages by payroll deduction to fund future SDI and Paid Family Leave (PFL) benefits. SDI pays temporary disability benefits up to one year when you cannot work due to your own injury or illness that is not the result of your job. PFL pays compensation benefits not to exceed 6-weeks in a 12-month period when you stop working to care for a seriously ill qualified family member as verified by doctor certification or to bond with a new child. SDI and PFL provide income and are not a right to time off, or job protection if time off is granted. The right to job protected leave must be consistent with the Federal and State Family Medical Leave Acts, or State Pregnancy Disability Act.

Your weekly benefit amount is about 60 to 70 percent (depending on income) of wages earned 5 to 18 months before your claim start date up to the maximum weekly benefit amount. SDI has a 7-day non-payable waiting period, PFL does not have a waiting period. Employees must use sick (if eligible), or other accrued leave to cover the wage difference between SDI/PFL and city pay. Benefit checks are issued every two weeks.  Workers Compensation:

Workers compensation benefits are provided as required by law to protect employees who are injured on the job. The City is self-insured for workers compensation benefits and pays the benefits through a third-party administrator, Acclamation Insurance Management Services (AIMS). Coverage is automatic and begins immediately. Benefits include payment for medical expenses and tax-free temporary disability (TD) payments to help replace lost wages while temporarily disabled.

Report the injury immediately to a supervisor or to the Human Resources Department. Don’t delay, there are time limits to report an injury. Waiting too long may result in losing the right to benefits. You will be given an injury report form to complete, with instructions on how to obtain medical care. If in need of emergency care, call 911 for help immediately. Medical care is provided through the City’s authorized medical providers. Pre-designation of a personal medical doctor to treat work related injuries requires prior written authorization.

TD benefits are provided when an injured employee cannot work. TD is based on earnings, and is about 66% of the employee’s average weekly earnings, not to exceed a weekly maximum amount of $1,539.71 for 2022. There is a 3-day non-payable waiting period. Employees must use sick, vacation or other accrued leave to cover the difference between TD and city pay to provide 100% until accruals are exhausted. TD benefit checks are issued every two weeks. TD benefits are not issued for partial day absences and sick leave must be used for medical care appointments. Leave taken for a worker compensation injury or illness qualifies as job protected leave pursuant to the Federal and State Family Medical Leave Acts. 192 SHAFTER OPERATING BUDGET 2022/23
 Flexible Spending Account (FSA):

The City offers an optional FSA plan benefit through AFLAC. To enroll in this benefit, contact AFLAC representative Stacie Bender for assistance.

Coverage begins on the first day of the month following date of hire. FSA plan benefits, as authorized by IRS code 125, allow employees to use pretax dollars to pay for certain benefit costs, thus reducing taxable income, and increasing take-home pay. With FSA, a portion of each paycheck is set aside to pay insurance premiums for optional insurance plans such as accident, sickness, short term disability, intensive care, cancer care, long term care and personal major recovery & life threatening events, and to self-reimburse for dependent day care (DDC) and unreimbursed medical (URM) expenses. This amount is deducted from employee paychecks before federal and state income taxes are calculated so taxes are not paid on money spent on qualified DDC or URM expenses, or optional insurance plans. Without an FSA, employees pay taxes on every dollar earned, then optional insurance plans and DDC or URM expenses are paid.

A DDC/FSA covers dependent children under age 13 who qualify as tax dependents and anyone claimed as a tax dependent because of physical or mental inability to care for himself/herself. An URM FSA covers medical expenses such as insurance copayments and deductibles, medical care (consultations, diagnostic lab work, etc.), prescription and diabetic supplies (blood sugar monitor, syringes, test strips, etc.), dental and vision care.

Enrollment in AFLAC is limited to the 30-day period from the initial hire date or at open enrollment (October), effective January 1. Changes to plan benefits selected cannot occur until the next open enrollment period, or under certain circumstances during the plan year such as changes in cost or coverage, changes in family status and separation from service. Any changes in marital status or dependent eligibility must be reported to the Human Resources Department within 30 days of occurrence, otherwise plan changes due to newly eligible spouse or dependents are delayed until open enrollment. During open enrollment, insurance plans automatically renew unless you make changes. However, DDC and URM accounts require reenrollment each year. The individual plan brochure describes specific plan benefits and co-payments.

To request reimbursement for qualified DDC or URM expenses, submit a claim form and proof of payment of expenses. Caution should be used in determining how much to set aside from each paycheck for DDC and URM expenses. Qualified DDC expenses must have occurred during the plan year. Qualified URM expenses must have been paid during the plan year regardless of when services were provided (IRS Publication 502). You may roll over up to $500 unused amount of URM from one plan year to the next, all amounts over $500 are forfeited. Any unused amount set aside for DDC does not roll over to the next plan year and is forfeited.  Employee Assistance Program (EAP):

The EAP provides evaluation by professional counselors, and if appropriate, short term counseling for behavioral problems which affect work performance or personal life. Through a confidential, self-referral process, employees and their household members can discuss their personal situation such as family violence, marital relationship or parenting conflicts, substance abuse assessment, addictions, stress, anxiety, depression, grief and loss, or referrals to community resources. Refer to the brochure for details. Other services such as financial, legal, etc., are also available.  Employee Union Membership:

The City operates under specific Employer-Employee Relations Policies and City Personnel System Rules. Certain positions are recognized under employee bargaining groups. Part-time and temporary employees are excluded. Employee bargaining groups negotiate salary and benefits for members and agreements are contained in each employee bargaining group memorandum of understanding (MOU). Employees are not required to become due paying members nor to contribute a representation fee. Groups recognized are the Shafter Police Officers Association (SPOA), and the Shafter Public Works Employee Association. Membership dues are made as a payroll deduction. Positions not recognized by a bargaining unit are covered by Resolution of the City Council.
 Assigned Vehicle Program:

Designated Police and Public Works employees may take home pool vehicles as authorized by the Department Head. The benefit may be reported as taxable income under certain circumstances. City employees are required to use pool vehicles to travel on business. Incidental use of a personal vehicle for business travel is prohibited, unless authorized in writing. Use of a personal vehicle requires submission of proof of personal automobile insurance.
 Policies:

Employees are required to receive, understand and adhere to specific City policies, and are required to acknowledge such in writing. Depending on the job assignments, these policies include the following: DMV Driving Record, Department of Transportation Drug Testing, Confidential Personnel Information, Drug and Alcohol in the Workplace, Employee Protection Line, Fraud, Harassment and Discrimination, Hepatitis B Immunization Program, HIPPA Program, Personnel System Rules, Wage Deduction, Workers Compensation, and Workplace Violence. 2022/23 SHAFTER OPERATING BUDGET 193

Glossary of Terms
Adopted Budget: The final budget amount adopted by the City Council in June.

Amended Budget: The official budget as adopted and as amended by the City Council through the course of a fiscal year.

Appropriation: An authorization made by the City Council, Agency, and/or Authority members which permits the City to incur obligations and to make expenditures of resources.

Budgetary/operating fund appropriations lapse at the end of each fiscal year. Non-operating fund appropriations continue in force until fully expended or until the City has accomplished or abandoned the purpose for which the City Council, Agency or Authority granted the funds.

Spending cannot exceed the level of appropriation without the City Council's, Agency’s or Authority’s approval.

Arbitrage: A payment made to the federal government in connection with a bond issue of tax exempt or other federally tax-advantaged bonds. The payment represents the amount, if any, of arbitrage earnings on bond proceeds and certain other related funds, except for earnings that are not required to be rebated under limited exemptions provided under the Internal Revenue Code. An issuer generally is required to calculate, once every five years during the life of its bonds, whether or not an arbitrage rebate payment must be made.

Assessed Valuation: The value established for real property for use as a basis in levying property taxes. For all agencies in the State of California, assessed value is established by the County for the secured and unsecured property tax rolls; the utility property tax roll is valued by the State Board of Equalization. Under Article XIII of the State Constitution (Proposition 13 adopted by the voters on June 6, 1978), properties are assessed at 100% of full value.

Proposition 13 also modified the value of real taxable property for fiscal 1979 by rolling back values to fiscal 1976 levels. From this base of assessment, subsequent annual increases in valuation are limited to a maximum of 2%. However, increases to full value are allowed for property improvements or upon change in ownership. Personal property is excluded from these limitations, and is subject to annual reappraisal.

Assessment Districts (AD): Under the Municipal Improvement Act that allows a designated area to pay the debt service on bonds sold to finance capital improvements installed by the City or a developer. The property owners receiving the benefit of the improvements pay an assessment on their property tax bills.

Asset Forfeiture: Asset seizures and forfeitures resulting from police investigations and court decisions. Asset Forfeiture funds are used for law enforcement purposes.

Audit: Prepared by an independent certified public accountant, or CPA, the primary objective of an audit is to determine if the City’s Financial Statements fairly present the City’s financial position and results of operations in conformity with generally accepted accounting principles.

In conjunction with their performance of an audit, it is customary for an independent auditor to issue a Management Letter stating the adequacy of the City's internal controls as well as recommending improvements to the City's financial management practices.

Balanced Budget: A budget in which planned expenditures do not exceed planned funds available.

Bond: A security that represents an obligation to pay a specific sum of money on a specific date in the future, typically with periodic interest payments.

GLOSSARY OF TERMS
194 SHAFTER OPERATING BUDGET 2022/23

Glossary of Terms

Budget: A financial plan for a specified period of time that matches planned revenues and expenditures to municipal services.

Budget Amendments: The City Council, Agency and/or Authority members have the responsibility for adopting the City's budget, and may amend or supplement the budget at any time after adoption by majority vote. The City staff has the authority to approve line item budgetary transfers between expenditure objects of the budget as long as those changes will not have a significant policy impact nor affect budgeted year-end fund balances.

Budget Policies: General and specific guidelines adopted by the City Council that govern budget preparation and administration.

CalPERS: California Public Employees Retirement System, a mandatory fringe benefit for City employees.

Capital Expenditure: An acquisition or an improvement (as distinguished from a repair) that will have a life of more than one year and costs more than $5,000.

Capital Improvement Program (CIP): A plan to provide for the maintenance or replacement of existing public facilities and assets and for the construction or acquisition of new ones. The CIP document identifies capital needs on a five-year basis.

Capital Project Funds: Funds used to account for financial resources used in the acquisition or construction of major capital facilities other than those financed by Proprietary Funds or Trust Funds.

Cash Basis or Cash Method: Is an accounting method that recognizes income and deductions when money is received or paid.

Certificates of Participation (COP): Obligations of a public entity based on a lease or installment sales agreement. Payments to certificate holders may originate from the General Fund (in case of a lease) or a special fund (in case of an installment sale).

Community Facilities District (CFD): A designated area for specific capital improvements installed by the City or a developer, or the maintenance of same. The property owners receiving the benefit of the improvements pay a special tax on their property tax bills.

Contractual Services: A series of Object Codes which include the expense of services procured independently by contract or agreement with person, firms, corporations or other governmental units.

Contingency: An appropriation of funds to cover unforeseen events that occur during the fiscal year, such as flood emergencies, federal mandates, shortfalls in revenue, and similar events.

Debt Financing: Borrowing funds as needed and pledging future revenues to make current expenditures.

Debt Service: Payments of principal and interest on bonds and other debt instruments according to a predetermined schedule.

Debt Service Funds: Funds used to account for the payment of, and accumulation of resources for, long-term debt principal and interest.

Deficit: A shortfall of resources to meet expenditures. 2022/23 SHAFTER OPERATING BUDGET 195

Glossary of Terms

Department: A major organizational unit of the City which has been assigned overall management responsibility for an operation or a group of related operations within a functional area.

Development Impact Fee: Funds created to provide for infrastructure projects through Development Impact Fees.

Division: An organizational element, below Department and above Programs in the City of Murrieta's organizational hierarchy.

Encumbrance: Commitment of funds to purchase an item or service.

Errata Items: Budgetary items added after the proposed budget document was printed.

Expenditure: The outflow of funds paid, or to be paid, for an item obtained regardless of when the expense is actually paid.

Fiduciary Funds: Also known as, trust or agency funds; held in a fiduciary capacity by a governmental unit for individuals, organizations, or other governmental units, as an agent or trustee.

Fees for Services: Charges paid to the City by users of a service to help support the costs of providing that service.

Fiscal Year: A twelve-month period for recording financial transactions. The City has specified July 1 through June 30 as its fiscal year.

Franchise Fee: A fee charged for the privilege of using public rights-of-way and property within the City for public or private purposes.

Fringe Benefits: Compensation that an employer contributes to its employees such as social security, retirement, life/health insurance, or training supplements. Fringe benefits can be either mandatory, such as social security contributions, or voluntary, such as retirement and health insurance benefits.

Fund: An accounting entity that records all financial transactions for specific activities or governmental functions.

Full-Time Equivalent (FTE): A term used to refer to the number of hours for which a position is budgeted. Most fulltime employees are paid for 2,080 hours in a year.

Fund Balance: The amount of assets either obligated or reserved for specific purposes or available for financing the expenditures and other requirements of the budget year.

GANN Appropriations Limit: This term refers to Article XIIIB of the California State Constitution that places limits on the amount of proceeds from taxes that state and local governmental agencies can receive and spend each year.

Gas Tax: A fund to account for receipts and expenditures of money apportioned under the Street and Highway Code of the State of California for money derived from the use of certain fuels and borne by the consumer, for transportation improvements. The money is restricted to research, planning, construction, improvement, and maintenance of public streets. 196 SHAFTER OPERATING BUDGET 2022/23

Glossary of Terms
General Fund (0100): The primary operating fund of the City where all revenues that are not allocated by law or contractual agreement are accounted for. With the exception of subvention or grant revenues restricted for specific uses, General Fund resources can be utilized for any legitimate governmental purpose. A limited number of capital improvements are financed from this source since its focus is to fund ongoing operations.

General Obligation Bond: A bond secured by the pledge of the issuer's full faith, credit, and usually, taxing power. Bonds issued through a governmental entity which have legal authority to levy a tax on real and personal property located within the governmental boundaries at any rate necessary to collect enough money each year to pay principal and interest due.

Governmental Accounting Standards Board (GASB): The Governmental Accounting Standards Board establishes and improves standards of state and local governmental accounting and financial reporting that will result in useful information for users of financial reports and guide and educate the public, including issuers, auditors, and users of those financial reports.

Government Finance Officers Association (GFOA): An organization established to assist in the professional management of governments by developing and identifying financial policies and best practices through education, training, facilitation of member leadership and networking.

Grants and Reimbursements: Funds received directly or indirectly from other governmental agencies for specific related activity and time period. Money awarded may be received in advance or as a reimbursement of activities.

Highway Users Tax Account (HUTA): State accounting for excise taxes on various transportation fuels. California motor vehicle fuel taxes include the gasoline tax, diesel fuel tax, and the use fuel tax. Allocations to cities and counties are based on the formulas outlined in the Streets and Highways code. See Gas Tax Fund.

Infrastructure: The physical assets of the City; i.e., streets, water, sewer, public buildings, parks, and the support structures within a development.

Interest Revenue: Revenues received as interest from the investment of funds not immediately required to meet cash disbursement obligations.

Interfund Charges: To account for services that are incurred in different funds than where they are charged.

Internal Service Funds: Funds used to improve the management of resources and generally provide goods and services to departments on a cost-reimbursement basis.

Landscape & Lighting District, or LLD: A designated area, neighborhood, or community identified to specially benefit from certain improvements, such as parks, playgrounds, landscapes, sidewalks, lighting, trees, etc. Due to the special benefit, landowners in the identified area are assessed to pay the costs of the construction and/or ongoing maintenance of such improvements.

Line-Item Budget: A budget that lists detailed expenditure categories (salary, materials, telephone service, travel, etc.) separately, along with amounts budgeted for each specific category.
2022/23 SHAFTER OPERATING BUDGET 197

Glossary of Terms
Long-term Debt: debt with a maturity of more than one year after the date of issue.

Major Fund: Any fund whose revenues or expenditures, excluding other financing sources and uses, constitute more than 10% of the revenues or expenditures of the appropriated budget.

Major Fund Capital Expenditures:

Measure A: Money generated by Riverside County’s one-half percent sales tax originally approved by the voters in 1988. In 2002, the voters extended this sale tax through 2039. The money is used to maintain and construct local streets and roads.

Message from The City Manager: Included in the opening section of the budget, the Message from the City Manager provides the City Council and the public with a general summary of the most important aspects of the budget, changes from previous fiscal years, and the views and recommendations of the City Manager.

Municipal: In its broadest sense, an adjective which denotes the state and all subordinate units of government. In a more restricted sense, an adjective which denotes a city or village as opposed to other local governments.

Modified Accrual Basis: Governmental accounting method. Revenue is recognized when it becomes available and measurable.

Motor Vehicle In Lieu: State subvention revenue calculated annually by the State on a per capita basis.

National Pollutant Discharge Elimination System (NPDES): Money received from the County of Riverside relating to the permit program for discharges from storm drain systems.

Object Codes: Are specific numerical classifications for which money is allocated for disbursements.

Operating Budget: plans of current expenditures and the proposed means of financing them.

The annual operating budget is the primary means by which most of the financing, acquisition, spending and service delivery activities of a government are controlled.

Ordinance: A formal legislative enactment by the City Council. It has the full force and effect of the law within City boundaries unless pre-empted by a higher form of law. An Ordinance has a higher legal standing than a Resolution and is typically codified in a City's municipal regulation.

Other Post-Employment Benefits (OPEB): Benefits other than pensions, most commonly health care benefits. GASB Statement No. 45 requires agencies to account for financial obligations to pay retiree Other Post Employment Benefits.

Program: A grouping of activities organized to accomplish basic goals and objectives.

Program Budget: A budget that focuses upon the goals and objectives of an agency or jurisdiction rather than upon its organizational budget units or line item expenditures.

Property Tax: A statutory limited tax levy, which may be imposed for any purpose. 198 SHAFTER OPERATING BUDGET 2022/23

Glossary of Terms
Proprietary Funds: Established to account for the financing of services rendered on a usercharge basis. See Internal Service Funds.

Real Property Transfer Tax: Real property transfer tax is collected by the County Tax Collector and is based on the value of property transferred.

Redevelopment Agency: A government body dedicated to urban renewal. Redevelopment efforts often focus on reducing crime, destroying unsuitable buildings and dwellings, restoring historic features and structures, and creating new landscaping, housing, business, and transportation opportunities. Effective February 2012, all redevelopment agencies throughout the State of California were dissolved. See Successor Agency.

Resolution: A special or temporary order of a legislative body (e.g., City Council or appropriate Agency / Authority) that requires less formality than an ordinance.

Revenue: Funds that the City receives as income. It includes such items as tax payments, fees from specific services, receipts from other governments, fines, forfeitures, grants, shared revenues, and interest income.

Revenue Bond: A bond payable solely from specific revenues, tax increment revenues, or tolls, charges or rents paid by users of the facility constructed with the proceeds.

Risk Management: An internal service fund used to finance and account for the City’s worker’s compensation activity such as claims expense, insurance, premiums, and administrative expenses. Additional funds held in this fund are to buffer for the impact of the unknown, but potential, losses. An organized attempt to protect an organization’s assets against accidental loss in the most cost effective manner.

Riverside County Transportation Commission, (RCTC): The commission that allocates Riverside County's share of the money generated by the one-half percent sales tax.

Sales Tax: A tax on the purchase of goods and services.

Special Assessment: A compulsory levy made against certain properties to defray part or all of the cost of a specific improvement or service deemed to primarily benefit those parties.

Special Assessment Bond: Bonds issued by cities, counties, authorized political subdivisions, and local districts secured by liens on benefited properties included in a special assessment district.

Special Charges/License and Permits: These charges are directly charged to individuals for specific services rendered by the City. They include charges to process or issue building permits and the cost to conduct engineering and planning reviews of any building project undertaken by a licensed contractor or private property owner.

Special Revenue Funds: Special Revenue Funds are used to account for the proceeds of specific revenue sources (other than expendable trusts, or major capital projects) that are legally restricted to expenditures for specified purposes.

Subventions: Revenues collected by the state, or other level of government, which are allocated to the City on a formula basis. The major subventions received by the City from the State of California include motor vehicle in-lieu, cigarette taxes in-lieu, and gasoline taxes. 2022/23 SHAFTER OPERATING BUDGET 199

Glossary of Terms
Successor Agency: Based on the dissolution of redevelopment agencies throughout the State, an agency designated with the responsibility to wind down the activities of former redevelopment agencies.

Tax Allocation Bonds: Debt which is secured by tax increment revenue.

Transfers: To account for money that moves from one funding source to another funding source, for a specific purpose.

Transient Occupancy Tax: Transient Occupancy Tax is collected from the operators of hotels and motels located within the city limits of Murrieta. Ten percent of the total rent collected by a motel or hotel is remitted to the City.

Unfunded Liability (UAL): When a plan’s Value of Assets is less than its Accrued Liability, the difference is the plan’s Unfunded Liability.

User Fees: The payment of a fee for direct receipt of a service by the party benefiting from the service.

Variance: Difference between actual experience and budgeted or projected experience in any financial category.

City Council
Administrative Services
8 FTE / 3 PTE
Administrative Services Director
Finance
6 FTE
Account Manager
Payroll Technician
Account Clerk II
Account Clerk I (2)
Finance Clerk
Transit
1 FTE / 3 PTE
Transit Driver
Part-Time Transit
Drivers (3)
Planning
2 FTE
Planning Director
Senior Planner
Business Development
1 FTE
Business Development Director
Public Works
35 FTE / 1 PTE
Public Works Director
Public Works Operations
26 FTE / 1 PTE
Utilities Manager
Utility Technician (2)
Utility Operator II
Utility Operator I (2)
Public Works Manager
Public Facilities
Manager
Mechanic
Equipment Operator
Service Crew Member II (7)
Service Crew Member I (8)
Streets Foreman
Part-Time Laborer Vet's Hall
Engineering
4 FTE
City Engineer
Associate Engineer
Engineer I
Public Works Inspector
GIS
2 FTE
GIS Coordinator
GIS Technician
Administrative
2 FTE
Administrative
Assistant I
Clerk Typist
Building
9 FTE
Building Official
Building Inspector
Supervisor
Building Inspector II
Building Inspector I
(2)
Code Enforcement
Officer I/II
Facilities Construction
Specialist I/II
Administrative
Assistant I
Clerk Typist
Education Partnership
2 FTE / 22 PTE
Education Partnership
Director
EP Learning
Center Manager
EP Part-Time
Teacher (8)
EP Part-Time
Tutor II (8)
EP Part-Time
Tutor I (6)
Human Resources
3 FTE
HR/Risk Manager
HR Analyst II
Administrative Assistant I
Information Technology
3 FTE / 1 PTE
IT Systems
Manager
IT Specialist I
IT Help Desk Intern
IT Network
Manager
Police
46 FTE
Police Chief
Assistant Chief of Police
Patrol
29 FTE
Police Lieutenant
Police Sergeant (4)
Senior Police
Officer (6)
Police Officer (18)
Support Services
10 FTE
Police Lieutenant
Administrative
Sergeant
Police Records
Supervisor
Police Dispatcher (6)
Police Service Technician
Animal Control
4 FTE
Animal Control Manager
Animal Control Officer
Animal Control
Services Worker (2)
Administrative
Assistant II
City of Shafter Organizational Chart
July 1, 2022
113 Full-Time Employees
27 Part-Time/Extra-Help Employees
City Attorney
City Manager
4 FTE
Community
Engagement
Manager
Office Technician
City Clerk

Shafter City CouncilJune 7, 2022

Shafter City Council
June 7, 2022