Agenda packet — Shafter City Council, May 31, 2023 (part 1 of 2)

336 Pacific Avenue, Shafter, CA 93263
Meeting Held In-Person and Via Zoom and Livestream on YouTube.

AGENDA

AMENDED

SPECIAL MEETING

SHAFTER CITY COUNCIL
WEDNESDAY, MAY 31, 2023
NOTICE TO THE PUBLIC:

Any documents produced by the City and distributed to a majority 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.

CALL TO ORDER: 5:00 PM
ROLL CALL: Mayor Givens
Mayor Pro Tem Prout
Council Member Alvarado
Council Member Espinoza
Council Member Olvera
APPROVAL OF AGENDA:

PUBLIC COMMENT:

Those persons wishing to speak on any item included on the agenda, or on any matter within the subject matter jurisdiction of the City Council, are invited to speak from the podium and address the City Council. Speakers are limited to five minutes unless additional time is needed for translation. Please state your name and address for the record before making your presentation.

MANAGEMENT REPORT:

1. ECONOMIC DEVELOPMENT AD HOC COMMITTEE ICSC REPORT AND BUDGET RECOMMENDATION: Council find the action is exempt from the California Environmental Quality Act (CEQA) because it is not defined as a "project" per Section 15378(b)(4) of the CEQA Guidelines; and receive report from the Economic Development Ad Hoc Committee at the ICSC Conference, and consideration to approve the Economic Development Ad Hoc Committee budget recommendation. (City Manager Gabriel A. Gonzalez)

ROLL CALL

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Shafter City Council Agenda
May 31, 2023

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2. FISCAL YEAR 2023/2024 BUDGET WORKSHOP #5 - BOOK DRAFT: Council determine the action is exempt from the California Environmental Quality Act (CEQA) because it is not defined as a "project" per Section 15378(b)(4) of the CEQA Guidelines; and receive the staff report related to the proposed 2023/2024 budget and provide direction to the management team if any. (City Manager Gabriel A. Gonzalez)

ROLL CALL
ADJOURNMENT:

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) 746-5000 at least three (3) days prior to the meeting or time the special services are needed to allow City staff in making reasonable arrangements to provide you with access to the meeting. Any public record, relating to an open session agenda item, that is distributed within 72 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 certify that this Agenda notice was posted at City Hall and Police Dept. by 5:00 p.m., May 26, 2023.

Yazmina Pallares, S/S, City Clerk

REMOTE PUBLIC PARTICIPATION IS ALLOWED IN THE FOLLOWING WAYS, SEE BELOW FOR INSTRUCTIONS.

1. You are strongly encouraged to observe the City Council meetings live via YouTube https://www.youtube.com/user/CityofShafter/

2. If you wish to make a comment on a specific agenda item or public comment, please submit your comment via email by 5:00 PM on May 31, 2023 to the City Clerk at [email protected]

3. If you wish to make a written comment to the City Clerk, 336 Pacific Avenue, Shafter, CA 93263.

4. 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 call- in number and code. Please call by 5:00pm on the Monday prior to the City 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.

5. 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 City Council meeting.

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Shafter City Council Agenda
May 31, 2023

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336 Pacific Avenue, Shafter, CA 93263
Meeting Held In-Person and Via Zoom and Livestream to 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 May 31, 2023. The meeting will convene at 5:00 PM, in the Council Chamber at Shafter City Hall, 336 Pacific Avenue, Shafter, California and via teleconference and Livestream on YouTube. Said special meeting shall be for the following purpose:

MANAGEMENT REPORT:

Yazmina Pallares, City Clerk
Affidavit of Posting Special Meeting Notice
This is to certify that this Special Meeting Notice was posted at City Hall and the Police Department by 5:00 p.m., May 27, 2023. Further information regarding this Agenda Notice is available at City Hall, 336 Pacific Ave., Shafter, CA.

Yazmina Pallares, S/S, City Clerk Dated: May 27, 2023

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MANAGEMENT REPORT

CITY OF SHAFTER

CITY COUNCIL REPORT
MEETING DATE: May 31, 2023
FROM: Gabriel A. Gonzalez, City Manager
PREPARED BY: Gabriel Gonzalez, City Manager
SUBJECT: ECONOMIC DEVELOPMENT AD HOC COMMITTEE ICSC

REPORT AND BUDGET RECOMMENDATION

RECOMMENDATION
Council find the action is exempt from the California Environmental Quality Act (CEQA) because it is not defined as a "project" per Section 15378(b)(4) of the CEQA Guidelines; and receive report from the Economic Development Ad Hoc Committee at the ICSC Conference, and consideration to approve the Economic Development Ad Hoc Committee budget recommendation.

BACKGROUND
Earlier this year, the City Council approved the formation of an Economic Development Ad Hoc Committee (ED Ad Hoc Committee). Mayor Givens and Council Member Olvera both volunteered to serve on the committee. One of the initiatives of the committee was attending the annual International Council of Shopping Centers (ICSC) conference held in Las Vegas. The conference is a public/private one-stop center in which developers, retailers, brokers and local government entities come together for economic development opportunities.

The City's Economic Development team, comprised of Mayor Givens, Council Member Olvera, City Manager Gonzalez and ED Coordinator Meadows, traveled to the ICSC Conference, May 20-23, 2023. Considering this was the City's first time attending the conference, it was prudent to maximize the city's investment while at the conference.

To this end, the City retained economic development consulting services from Kosmont Companies, to prepare for the conference with ED materials and schedule meetings with retail businesses and companies. The following are the statistics for this year's conference:
o 24,000 attendees
o 820 Exhibitors
o 100 Exhibiting Retailers
o 185 New Exhibitors
o 637,000 net square feet of exhibit space
o 1,000 unique retail companies represented
o 23 sessions+keynote presentations
o 33 countries represented

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ECONOMIC DEVELOPMENT AD HOC COMMITTEE ICSC REPORT AND BUDGET

RECOMMENDATION
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o 40,000+ steps walked
One can say the ICSC is a mega-conference of economic development opportunities. While no actual deals were made during the conference, a lot of meet and greets with retailers and brokers took place which resulted in the planting of seeds. To continue with the planting of seeds metaphor, we have a significant amount of work to undertake in the immediate future. It is imperative that we do not lose the momentum gained through these contacts made at the conference, because nurturing these relationships is vital to the City's economic vitality.

ANALYSIS
The Economic Development Ad Hoc and staff have debriefed and created an action plan for next steps to immediately undertake to gain traction on these newfound economic development "seeds".

POST ICSC ACTION STEPS & ITEMS FOR CONSIDERATION

1. Contract Kosmont Agency to create Feasibility Study to provide for hotel representatives and retain them for future contacts
• Follow up with Kosmont on type or scope and timeline to obtain • Will use study at future meetings at regional ICSC shows and to provide for individual contacts

2. Initiate the process of finding developers for hotels and other potential projects • Create and post a Request For Proposal (RFP) specific to each project and property
• Develop Policy Tier Structure granting the City Manager stated authority to pursue a course of action (lease, sale, PPP, etc.) best suited for individual projects; Council retains final approval
• Seek developer referrals from local commercial real estate brokers • Ask Kosmont for referrals from known developers
• Ask hotel reps we met for referrals to developers they have used • Budget for cost to retain multiple possible developers, one for hotels and one for retail projects

3. Discuss multiple potential incentives to offer developers for projects • Tax related
• Fee waivers or reductions
• TI allowances
• Expedited permit process
• Public/Private Partnerships

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ECONOMIC DEVELOPMENT AD HOC COMMITTEE ICSC REPORT AND BUDGET

RECOMMENDATION
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4. Follow up with ICSC contacts for future site visits in Shafter • Initial email follow ups made; correspondence to be ongoing

5. City Engineer to determine the scope and cost of making Lerdo properties shovel ready

6. Seek guidance from BB&K regarding Surplus Land Act compliance on all Cityowned parcels

7. Maintain contact with retail connections made in Vegas.

RECOMMENDATION
The ED Ad Hoc Committee, with the City Manager's recommendation, is recommending to the full City Council the following budget request:

1. Approve the position of Administrative Analyst I/II, to serve in a support capacity with economic development activities, specifically data research and mining.

2. Increase the Economic Development Department budget by $100,000 to retain a professional broker and/or developer services to assist the City's ED team's efforts to seek and recruit businesses.

FISCAL IMPACT
Approximately $140,000 ongoing budget allocation to the Economic Development Department Budget; and $100,000 one-time for professional services.

CEQA ANALYSIS
The action is exempt from the California Environmental Quality Act (CEQA) because it is not defined as a "project" per Section 15378(b)(4) of the CEQA Guidelines. The action is a government fiscal activity that does not involve any commitment to any specific project that may result in a potentially significant impact on the environment.

APPROVED BY THE CITY ATTORNEY
Not Applicable

ALTERNATIVES
None. At stake is the loss of economic development opportunities vital to the City's short-and-long-term economic prosperity.

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ECONOMIC DEVELOPMENT AD HOC COMMITTEE ICSC REPORT AND BUDGET

RECOMMENDATION
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NEXT STEPS
Recruit for the Administrative Analyst I/II position and proceed with Request for Qualifications to retain broker and/or developer services.

ATTACHMENTS
None

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MANAGEMENT REPORT

CITY OF SHAFTER

CITY COUNCIL REPORT
MEETING DATE: May 31, 2023
FROM: Gabriel A. Gonzalez, City Manager
PREPARED BY: Rogelio Sanchez, Finance Director
SUBJECT: FISCAL YEAR 2023/2024 BUDGET WORKSHOP #5 - BOOK DRAFT

RECOMMENDATION
Council determine the action is exempt from the California Environmental Quality Act (CEQA) because it is not defined as a "project" per Section 15378(b)(4) of the CEQA Guidelines; and receive the staff report related to the proposed 2023/2024 budget and provide direction to the management team if any.

BACKGROUND
The proposed budget book is subject to council review and feedback. The staff is pleased to present to council a balanced Operating Budget FY 2023-2024. To date, we have conducted five (5) budget workshops commencing April 2023.

The following topics have previously been discussed during budget workshops.

Workshop # Date Workshop Overview
1 April 2, 2023 FY 2023-2024 Operating Revenues Projections & Proposed Expenses
2 April 18, 2023 FY 2023-2024 Capital Improvements (CIP) 3 May 2, 2023 Department Presentations - Accomplishments, Goals, and Additional Requests
4 May 16, 2023 Additional Requests Approvals
5 May 31, 2023 FY 2023-2024 Draft Book
6 June 20, 2023 Adopted Budget
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 employees confidence that the decisions they make and the work they do is consistent with 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.

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FISCAL YEAR 2023/2024 BUDGET WORKSHOP #5 - BOOK DRAFT
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In general, the City of Shafter continues to enjoy a strong financial position with limited debt and a 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.

The management team is committed to promoting and supporting the strategic priorities including: economic development, public safety, community services, and housing and infrastructure. The strategic priorities are focused on maintaining an engaged community where a culture of safety, growth, learning, and wholesome family values may be fostered and where business leaders feel welcomed and supported through win-win partnerships.

Shafter is one of the fastest growing cities in California, which has necessitated an increase in personnel. The proposed budget does so in a way that reflects the Council’s strategic priorities, including hiring a new economic development director (in addition to the current business development coordinator). The proposed budget also provides for one-time consulting services of $100,000, which includes 60% for branding. Increases in public safety resources include a new dispatch supervisor, a new records technician, and an information technology specialist, who will be mainly dedicated to supporting police operations. Investment in community services includes: a new associate planner, a conversion of a part-time public transit bus driver into a full-time position, one-time part-time temporary (one year) extra help for utility billing clerk, and an intern with the potential path for a new administrative analyst within the City Manager’s office. The priority of housing and infrastructure is reflected in the approval of a new engineer and the associate planner, which was previously mentioned. The following table provides a summary of the citywide and General Fund fiscal impact.

The five-year Capital Improvement Plan (CIP) for 2023-2028 is in alignment with current strategic priorities. The five-year plan estimates $65.48 million with about 80% funded by special capital grants and operating grants such as gas tax, Transportation Development Act (TDA), SB1 Roads & Maintenance, and American Rescue Plan Act (ARPA).

The following General Fund summary includes a balanced budget with an estimated surplus of $178,428. A further overview and analysis are provided under the Executive Summary section.

The City expects to maintain healthy reserves in the General Fund despite an increase in operating costs because of inflation. 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.

ANALYSIS

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FISCAL YEAR 2023/2024 BUDGET WORKSHOP #5 - BOOK DRAFT
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The City of Shafter Fiscal Year 2023/2024 Proposed Budget is $68.66 million and is comprised of five operating fund types and the Capital Improvements Program (CIP):
▪ General Fund (administration, planning, building, public safety, etc.) ▪ Enterprise Funds (sewer, water, drainage, public transit, rail, etc.) ▪ Special Revenue Funds (grants, gas tax, traffic, transportation, LLMD, etc.) ▪ Internal Service Funds (risk management, shop, facilities maintenance, and information technology)
▪ Capital Projects Funds (connection fees and impact fees). Capital Improvement Plan (CIP)
In general, the City of Shafter continues to enjoy a strong financial position with limited debt and a 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.

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 major sources of revenue for daily operations are the General Fund and Enterprise Funds. The Enterprise Funds operate on user fee revenue with the intent of charging 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 next five years.

Current economic conditions relate to inflation, recession, supply chain issues, and increases in unemployment. The City of Shafter expects higher labor and operating costs due to inflation and energy costs compared to previous years. Despite negative conditions statewide, local revenues have a more optimistic outlook as the City of Shafter is one of the fastest growing cities in California.

Projected Citywide operating revenues (excluding grants and internal transfers) are $51.57 million with a 4.31% four-year Compound Annual Growth Rate (CAGR). Taxes are the largest component of operating revenues, representing $33.81 million or 65.6% of the total Citywide operating revenues. Taxes increased 4.49% year-over-year and increased by 6.84%CAGR over four years, which has exceeded historical inflation rates.

Citywide, proposed operating expenses (excluding capital expenditures and CIP) account for $44.83 million with a 7.54% four-year CAGR and a 9.09% increase compared to the previous year’s budget. Citywide labor costs account for $17.27 million, which represents 38.52% of the total operating expenses. The labor cost is

12.0% higher compared to the previous year’s budget and has a 6.84% four-year CAGR. The following tables on operating revenues and expenses provide a summary

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of the proposed budget with related changes.

GENERAL FUND OVERVIEW
The General Fund accounts for about 70% of Citywide revenues. The Enterprise Funds account for about 19%. The remainder relates to Impact Fees, Gas Tax, Transportation Development Act (TDA), and other grants. A four-year CAGR for Citywide Revenues is

4.31%, which has exceeded historical inflation. The four-year period is from FY 18/19 until 21/22. The General Fund is the largest component of the City budget and its main revenue sources come from Taxes, Licenses/Permits, Fees for Services, Interest Income, and others. Taxes represent about 90% of the General Fund operating revenues. Sales Taxes are the largest revenue type which represents about 80% of taxes or 72% of total General Fund revenues.

The CAGR between FY 18/19 until FY 21/22 was 5.08% during the mentioned fouryear period for General Fund Revenues. The Sales Taxes CAGR was 6.06% during the same period. The following is a breakdown of the General Fund Revenue budget change and four-year growth.

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The Following is a breakdown for General Fund Expenses budget change and fouryear growth.

The General Fund cash reserves remain fiscally sound with a total fund balance of $61.79M at the end of FY 21/22. The unassigned portion of the total General Fund for the same year was $25.54M or 41.92% 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 the council’s direction or continue to increase reserves. 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. Staff expect Shafter to increase its housing inventory by approximately 10,000 units within the next 10 years. There is a long-term need for additional police officers and increased wastewater and water capacity. 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. Shafter’s 10-year CAGR has been 1.69% compared to .80% at the County level.

The City has a few 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

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FISCAL YEAR 2023/2024 BUDGET WORKSHOP #5 - BOOK DRAFT
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shared, the agreements call for the General Fund to be the source of the passthroughs. 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 $13.5 for FY 23/24. The following table shows General Fund revenues vs expenditures and an estimated $178k surplus in FY 23/24.

The growth of the city has compelled the City Council to increase capacity in the form of new positions. The proposed budget reflects the strategic priorities including the new hire of an economic development director in addition to the current business development coordinator. Furthermore, the City Council has directed one-time consulting services of $100,000 which includes 60% for branding. Increases in public safety resources include a new dispatch supervisor, a new records technician, and an IT specialist who would be mainly dedicated to supporting police operations and related technological infrastructure. Investment in community services includes a new associate planner, a conversion of a part-time public transit bus driver into a full-time position, one-time part-time temporary (one year) extra help for utility billing clerk, and an intern with the potential path for a new administrative analyst within the City Manager’s office. Housing and infrastructure priority is reflected in the approval of a new engineer and the associate planner which was previously mentioned. The following table provides a summary of the Citywide and General Fund fiscal impact.

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The previous table provides an overview commitment of ongoing operating costs. The following table provides a summary of one-time requests. The police vehicle replacement is part of the annual vehicle replacement program whereas the other new requests.

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.

The wastewater fund, in conjunction with the City has a 33% ownership of the North of The River Sanitary District (NORSD). The NORSD has plans to expand the wastewater treatment plant which requires commitments from impact fees and rate increases during the upcoming rete study.

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The water department has various CIP projects which will be funded by impact fees, grants, and rate increases. Well #21 development is to support the wonderful industrial park. An estimated $1.00 million will come from ARPA, and $1.31 million will come from connection impact fees. Well #22 relates to North Shafter, which is expected to be funded by grants and connection impact fees. 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.

Multiple mandates on SB1383 propelled the city to outsource the refuse operations.

The increases in operating costs will continue to be monitored to determine if rate increases are necessary.

Rail operations have the largest accumulated negative net position, which comes from annual deficits. The City Manager is working with the City Council on some potential business opportunities, but the budget does not reflect significant changes until agreements come to fruition.

The Telecommunication Funds remain in deficit, but the senior management team is optimistic about new industrial park tenants generating additional revenues.

Furthermore, we expect a $0.50 million grant to make new fast speed fiber connections to potential residential accounts.

The Transit Fund needs to be subsidized by grants including TDA, Section 5311, CARES, and ARPA. The City Council approved the conversion of a part-time bus driver into a full-time position. The increase in capacity will allow Saturday services, succession planning, improved coordination on CHP compliance and scheduling. The San Joaquin Valley Air Control District has approved a $0.40 million grant for the purchase of an electric bus and one or two hybrid vans.

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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.

The upcoming fiscal year includes capital project grants, including $6.00 million for a police substation.

The Clean California Grant awarded $4.65 million which consists of the rehabilitation and enhancement of existing recreational public spaces within the historic core of Shafter. Specifically, the Project will rehabilitate and enhance the following five public spaces: (1) Shafter Aquatic Center, (2) Shafter Skate Park, (3) Mannel Park, (4) Veterans Park, and (5) James Street Corridor between Lerdo Highway and Shafter Avenue (including Stringham Park).

Prop 68 grant is another funding source for a new Shafter Community Park through the acquisition of 42.4 acres. This will allow the City to construct four baseball fields with lighting, two softball fields with lighting, three soccer fields with lighting, two handball courts with lighting, three basketball courts with lighting, three universal indoor soccer/basketball courts with lighting, a playground with lighting, two picnic areas, five shade structures, restroom building, restroom/concessions building, park storage building, park office, three parking lots, with lighting and landscaping throughout the park.

Capital Improvement Program (CIP)
The total five-year CIP is estimated at $65.48 million, which includes $10.75 million for Fiscal Year 22/23 and $25.19 million for Fiscal Year 23/24. The direct impact to General Fund is $0.34 million for Fiscal Year 22/23 and $0.68 million estimated for Fiscal Year 23/24. The following is a list of General Fund CIP projects. Further details are available on the CIP report which was approved on April 18. 2023.

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A summary of five-year CIP by project type:

A summary of the five-year CIP by project funding source:

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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 2023/2024 Operating Budget includes policy and operational initiatives consistent with our strategic goals.

The City expects to maintain healthy reserves within the General Fund despite an increase in operating costs because of inflation and increased capacity. We will need to monitor economic conditions as they could have a negative long-term impact sales tax, utility billing, and property taxes.

FISCAL IMPACT
The proposed budget is a balanced budget. Similar to prior years, we estimate that the general fund will have a surplus for fiscal year 2023/2024 which will contribute to continued growth on the fund balance.

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APPROVED BY THE CITY ATTORNEY
No

ALTERNATIVES
Council members may provide specific direction if there is a desire to cut costs or to increase spending.

NEXT STEPS
The fiscal year 2023/2024 proposed budget and related resolutions is expected to be approved by the City Council on June 20th 2023 regular meeting.

ATTACHMENTS

1. Draft Budget Book

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ANNUAL OPERATING BUDGET &

CAPITAL IMPROVEMENT PLAN
2023-2024 "Expanding Dreams, Realizing Possibilities"

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2022/23 SHAFTER OPERATING BUDGET 3
Mayor & Council
Chad Givens,
Mayor
Cathy Prout
Mayor Pro Tem
Gilbert T. Alvarado,
Councilmember
Pete Espinoza,
Councilmember
Gustavo Olvera, Jr.,
Councilmember
First Elected December 2016
Term Expires December 2024
Re-Elected December 2020
Appointed Mayor December 2022 (2-year term)
First Elected December 1982
Re-Elected December 1986, 1990, 1994, 1998,
2002, 2006, 2010, 2014, 2018, 2022
Term Expires December 2026
Appointed Mayor Pro Tem December 2022 (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 2022
Term Expires December 2026

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6 SHAFTER OPERATING BUDGET 2022/23
Citystaff
Bottom (L to R): Rachel Zermeno, Community Engagement Manager; Gabriel A. Gonzalez, City Manager; Carol Chavolla, Human Resources Manager; Yazmina Pallares, City Clerk; Johnny Rubio, Information Technology Manager Top (R to L): Roger Sanchez, Finance Director; Dennis Fidler, Building Official; David Franz, Education Partnership Director; Kevin Zimmermann, Police Chief; Michael James, Public Works Director; Steve Esselman, Planning Director; Bob Meadows, Business Development Director; Not Pictured: Marco Martinez, City Attorney (Contract)

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2022/23 SHAFTER OPERATING BUDGET 7

TABLE OF CONTENTS
LETTER FROM THE CITY MANAGER 10
ABOUT SHAFTER 13
community profile 15
BUDGET OVERVIEW 19
executive summary 21
How to read the budget 29
CITYWIDE SUMMARIES 33
CITYWIDE EMPLOYEE COUNT 35
CITYWIDE REVENUES BUDGET CHANGES SUMMARY 36
citywide revenues budget changes by fund 37
CITYWIDE EXPENSES BUDGET CHANGES SUMMARY 38
citywide expenses budget changes by fund 39
CITYWIDE FUND SUMMARY 40
CITYWIDE PROJECTED REVENUES 41
CITYWIDE PROJECTED REVENUES CHART 42
CITYWIDE PROPOSED EXPENSES 43
CITYWIDE PROPOSED EXPENSES CHART 44
GENERAL FUND SUMMARIES 45
GENERAL FUND REVENUES VS EXPENDITURES 46
GENERAL FUND REVENUES 47
GENERAL FUND EXPENDITURES CHART 48
GENERAL FUND BY ACCOUNT CATEGORY SUMMARY 49
GENERAL FUND EXPENDITURES BUDGET CHANGES 50
GENERAL FUND FIVE-YEAR PROJECTION 54
GENERAL FUND ACCOUNT DETAILS 55
GENERAL FUND DEPARTMENTS 59
CITY COUNCIL 61
CITY MANAGER 63
CITY ATTORNEY 64
EDUCATION PARTNERSHIP 67
CITY CLERK 71
ECONOMIC DEVELOPMENT 73
HUMAN RESOURCES 77

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8 SHAFTER OPERATING BUDGET 2022/23
FINANCE 79
PLANNING 83
POLICE 87
ANIMAL CONTROL 91
ENGINEERING 95
STREETS 99
PUBLIC FACILITIES 103
BUILDING 107
CODE COMPLIENCE 111
GENERAL FUND REVENUE DETAILS 113
ENTERPRISE FUNDS 115
ENTERPRISE FUNDS EXPENSE BUDGET CHANGES SUMMARY 116
ENTERPRISE FUNDS SUMMARY CHART 118
WATER SUMMARY 119
WASTEWATER SUMMARY 120
REFUSE SUMMARY 121
RAIL SUMMARY 122
DIAL-A-RIDE SUMMARY 123
FIBER SUMMARY 124
WATER FIVE-YEAR PROJECTION 125
WASTEWATER FIVE-YEAR PROJECTION 126
REFUSE FIVE-YEAR PROJECTION 127
WATER 128
WASTEWATER 130
REFUSE 132
RAIL OPERATIONS 134
DIAL-A-RIDE 135
FIBER 137
SPECIAL REVENUE FUNDS 139
SPECIAL REVENUE FUNDS EXPENSE BUDGET CHANGES 140
FEDERAL GRANTS 142
TRANSPORTATION 143
GAS TAX 144
TRAFFIC SAFETY 145
SUPPLEMENTAL LAW ENFORECMENT SERVICES 146
SPECIAL PD SERVICES 147
ASSET FORFEITURE 148
LIGHTING, LANDSCAPE AND MAINTENANCE DISTRICT 149
LOW-MOD INCOME HOUSING 150

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2022/23 SHAFTER OPERATING BUDGET 9
CDBG 151
ROAD MAINTENANCE & REHAB 152
INTERNAL SERVICE FUNDS 153
INTERNAL SERVICE FUNDS EXPENSE BUDGET CHANGE 154
INTERNAL SERVICE FUNDS SUMMARY 155
FACILITIES MAINTENANCE SUMMARY 156
SHOP SUMMARY 157
RISK MANAGEMENT SUMMARY 158
INFORMATION TECHNOLOGY SUMMARY 159
FACILITIES MAINTENANCE 160
SHOP 161
RISK MANAGEMENT 162
INFORMATIN TECHONOLOGY 163
CAPITAL FUNDS & IMPACT FEES 165
CAPITAL & IMPACT FEES FUNDS BUDGET CHANGE 166
CAPITAL IMPROVEMENT PROGRAM (CIP) 169
CIP 170
APPENDIX 185
BUDGET & FISCAL POLICIES 186
COMPENSATION PHILOSOPHY 192
BUDGET ADOPTION RESOLUTION 195
APPROPIATIONS LIMITS RESOLUTION 196
FULL-TIME POSITIONS 198
PART-TIME HOURS 202
SUMMARY OF EMPLOYEE BENEFITS 204
GLOSSARY OF TERMS 211

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10 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 the Fiscal Year 2023-2024. 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 employees confidence that the decisions they make and the work they do is consistent with 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 a 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.

The management team is committed to promoting and supporting the strategic priorities including:
economic development, public safety, community services, and housing and infrastructure. The strategic priorities are focused on maintaining an engaged community where a culture of safety, growth, learning, and wholesome family values may be fostered and where business leaders feel welcomed and supported through win-win partnerships.

Shafter is one of the fastest growing cities in California, which has necessitated an increase in personnel. The proposed budget does so in a way that reflects the Council’s strategic priorities, including hiring a new economic development director (in addition to the current business development coordinator). The proposed budget also provides for one-time consulting services of $100,000, which includes 60% for branding. Increases in public safety resources include a new dispatch supervisor, a new records technician, and an information technology specialist, who will be mainly dedicated to supporting police operations. Investment in community services includes:
a new associate planner, a conversion of a part-time public transit bus driver into a full-time position, a one-time part-time temporary (one year) extra help for utility billing clerk, and an intern with the potential path for a new administrative analyst within the City Manager’s office. The priority of housing and infrastructure is reflected in the approval of a new engineer and the associate planner, which was previously mentioned. The following table provides a summary of the citywide and General Fund fiscal impact.

LETTER FROM THE CITY MANAGER

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2022/23 SHAFTER OPERATING BUDGET 11
Request Description
General Fund
Amount
Other
Funds
Total
Increase
Police - New Records Tech 105,000 105,000 -
Police - New Dispatch Supervisor 121,200 121,200 -
Police - New IT Specialist 27,045 108,180 135,225
Police - Animal Control Veterinary services 16,000 16,000 - PW - New Engineer 80,000 80,000 160,000
CM - New Analyst (Initial Intern) 56,000 56,000 -
New Planner 140,000 140,000 -
Convert PT to FT Driver 50,000 - 50,000
Economic Development Director 260,000 260,000 -
Sub-Total Ongoing Costs $ 157,045 886,380 $ 1,043,425 $ The five-year Capital Improvement Plan (CIP) for 2023-2028 is in alignment with current strategic priorities. The five-year plan estimates a $65.48 million with about 80% funded by special capital grants and operating grants such as gas tax, Transportation Development Act (TDA), SB1 Roads & Maintenance, and American Rescue Plan Act (ARPA).

Project Type Project Cost Pct
General $ 11,014,387 16.82%
Parks $ 7,770,000 11.87%
Streets $ 22,131,325 33.80%
Water $ 18,662,327 28.50%
Wastewater 5,900,000 $ 9.01%
Total $ 65,478,039 100.00%
The following General Fund summary includes a balance budget with an estimated surplus of $178,428. A further overview and analysis are provided under the Executive Summary section.

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12 SHAFTER OPERATING BUDGET 2022/23
20/21 Actual 21/22 Actual 22/23 Budget
22/23
Projected
23/24
Proposed
Revenues $ 36,272,339 $ 35,028,348 $ 45,007,661 $ 36,782,549 $ 36,242,800 Expenses:
82-Wages & Benefits 11,480,603 12,026,556 13,057,370 12,750,750 13,719,292 83-Planned Operations 2,941,544 3,250,579 4,547,791 4,109,449 4,512,810 85-Required Operations 351,483 426,619 415,997 363,730 505,854 88-Operations -Internal 1,902,117 1,559,736 2,447,067 2,066,900 2,947,916 Debt Service
Operating Expenses $16,675,747 $17,263,490 $20,468,225 $19,290,829 $21,685,872 Operating Income (Loss) $19,596,592 $17,764,858 $24,539,436 $17,491,720 $14,556,928 91-Other Non-Operationa 13,072,888 13,028,615 12,600,000 13,101,000 13,500,000 92-Capital Outlay 393,560 80,678 855,861 534,500 218,500 93-Capital Projects 1,719,737 2,563,171 13,690,031 1,235,000 675,000 79-Transfers-In 199,247 3,677,637 1,440,176 15,607 15,000 94-Transfers-Out 1,616,600 - - - -
Non-Operating Expenses $14,986,938 $13,611,427 $25,705,716 $14,854,893 $14,378,500 Net Income/(Loss) $ 4,609,654 $ 4,153,431 $ (1,166,280) $ 2,636,827 $ 178,428 The City expects to maintain healthy reserves in the General Fund despite an increase in operating costs because of inflation. 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.

I want to thank the members of the Shafter City Council, the Shafter community, and city staff for working together to develop a fiscally responsible budget that meets our growing community’s needs.

Respectfully submitted,
Gabriel A. Gonzalez
City Manager

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ABOUT SHAFTER
At a Glance
Community Profile
City History
Shafter Today

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0 5,000 10,000 15,000 20,000
American Indian Alaska Native
Asian
Black or African American
Hispanic or Latino
White
Native Hawaiian Pacific Islander
Other
TOTAL POPULATION 20,486
Shafter is one of five cities where housing
production drove population growth 4.3%
Shafter,CA
Shafter's Top
Sales Tax Producers

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

AT A GLANCE
Incorporated January 20, 1938

RACE & ETHNICITY
Source: 2020 Census and Avenu Insights and Department of Finance 2023 Median Household Income $47,433
Households 5,109

57.3 % Own - 42.7 % Rent
Home Ownership

11.3% of the Population have a
Bachelor's Degree or Higher
Employment
Rate 51.1%

8.7% Without
Health Care
Coverage

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COMMUNITY PROFILE
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.
communityprofile

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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.

Page 35 of 236 ends

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.

CITY HISTORY

Page 36 of 236 ends

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 is ambitious, global, and independent. It 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 invest in Public Safety, Education, Economic Development, and Infrastructure. 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 in 2022 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 is not only involved in global trade. We are increasingly a hub in global trade. 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 Code Precast, which provides 25 years of expertise in developing various precast concrete structures throughout the Western United States.

Shafter touches lives throughout the world in many ways. We continue to expand dreams and realize the possibilities. 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.
shafter today

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BUDGET OVERVIEW
Citywide Organization Chart
Key Budget Assumptions & Changes
How To Read the Budget

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20 SHAFTER OPERATING BUDGET 2022/23

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2022/23 SHAFTER OPERATING BUDGET 21

EXECUTIVE SUMMARY
Citywide Overview
The City of Shafter Fiscal Year 2023/2024 Proposed Budget is $68.66 million and is comprised of five operating fund types and the Capital Improvements Program (CIP):
 General Fund (administration, planning, building, public safety, etc.)  Enterprise Funds (sewer, water, drainage, public transit, rail, etc.)  Special Revenue Funds (grants, gas tax, traffic, transportation, LLMD, etc.)  Internal Service Funds (risk management, shop, facilities maintenance, and information technology)
 Capital Projects Funds (connection fees and impact fees) o Capital Improvement Plan (CIP)
In general, the City of Shafter continues to enjoy a strong financial position with limited debt and a 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.

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 major sources of revenue for daily operations are in 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 next five years.

38.52% of the total operating expenses. The labor cost is 12.0% higher compared to the previous year’s budget and has a 6.84% four-year CAGR. The following tables on operating revenues and expenses provide a summary of the proposed budget with related changes.

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22 SHAFTER OPERATING BUDGET 2022/23

The CAGR between FY 18/19 until FY 21/22 was 5.08% during the mentioned four-year period for General Fund Revenues. The Sales Taxes CAGR was 6.06% during the same period. The following is a breakdown for General Fund Revenue budget change and fouryear growth. 22/23
Budget
23/24
Proposed
FY 23 vs 24
Change
Change
Pct
4-Year
CAGR
Taxes 33,810,079 32,356,330 1,453,749 4.49% 6.84%
Fees For Services 10,714,200 10,574,788 139,412 1.32% 4.52% Connection & Impact Fees 3,238,236 4,062,329 25.45% 1.57% 824,093 License & Permits 1,234,050 1,294,540 4.90% 2.29% 60,490 Fines 38,810 19,120 57,930 49.27% 40.40%
Rents 365,442 405,460 10.95% -8.00% 40,018
Investment Earning 1,116,532 1,227,579 111,047 9.95% -18.09% Citywide Operating Revenues 48,924,188 51,572,117 2,647,929 5.41% 4.31% 22/23
Budget
23/24
Proposed
FY 23 vs 24
Change
Change
Pct
4-Year
CAGR
Labor 17,267,612 15,417,718 1,849,894 12.00% 5.55%
Operations 9,394,504 9,537,515 1.52% 7.45% 143,011
Utilities 3,058,569 3,901,924 27.57% 7.96% 843,355
Debt 618,365 618,365 0.00% -35.61% -
Other Agreements 13,500,000 12,600,000 900,000 7.14% 10.00% Citywide Operating Expenses 41,089,156 44,825,416 3,736,260 9.09% 7.54%

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2022/23 SHAFTER OPERATING BUDGET 23
The Following is a breakdown for General Fund Expenses budget change and four-year growth.

There is a long-term need for additional police officers and increased wastewater and water capacity. 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. Shafter’s 10-year CAGR has been 1.69% compared to .80% at the County level.

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 $13.5 for FY 23/24. 22/23
Budget
23/24
Proposed
FY 23 vs 24
Change
Change
Pct
4-Year
CAGR
Sales Taxes 25,384,910 24,923,460 461,450 1.85% 6.06%
Property Taxes 2,303,582 2,610,380 13.32% 8.99% 306,798 Property Taxes - VLF 2,923,950 3,053,830 129,880 4.44% 8.40% Franchise Tax 1,102,650 547,029 101.57% 17.13% 555,621
Fees for Charges 707,622 142,598 850,220 20.15% 8.10%
License & Permits 1,234,050 1,294,540 4.90% 2.29% 60,490 Fines 12,290 19,120 31,410 155.57% 156.97%
Rents & Concessions 253,242 345,460 36.41% -1.79% 92,218 Investment Earning 750,000 142,220 892,220 18.96% -22.02% General Fund Operating Revenues 33,655,225 35,565,620 1,910,395 5.68% 5.08% 22/23
Budget
23/24
Proposed
FY 23 vs 24
Change
Change
Pct
4-Year
CAGR
Labor 13,719,292 13,057,370 661,922 5.07% 5.97%
Operations 4,547,791 4,512,810 -0.77% 3.85% (34,981)
Utilities 415,997 505,854 21.60% 47.98% 89,857
Debt - - -
Other Agreements 13,500,000 12,600,000 900,000 7.14% 10.00% Citywide Operating Expenses 30,621,158 32,237,956 1,616,798 5.28% 7.75%

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24 SHAFTER OPERATING BUDGET 2022/23
The following table shows General Fund revenues vs expenditures and an estimated $178k surplus in FY 23/24.

Investment in community services includes a new associate planner, a conversion of a part-time public transit bus driver into a full-tie position, a one-time part-time temporary (one year) extra help for utility billing clerk, and an intern with the potential path for a new administrative analyst within the City Manager’s office. Housing and infrastructure priority is reflected in the approval of a new engineer and the associate planner which was previously mentioned. The following table provides a summary of the Citywide and General Fund fiscal impact.
19/20 Actual 20/21 Actual 21/22 Actual 22/23 Budget
22/23
Projected
23/24
Proposed
Revenues $ 36,272,339 33,862,780 $ 35,028,348 $ 45,007,661 $ 36,782,549 $ 36,242,800 $ Expenses:
82-Wages & Benefits 10,737,620 11,480,603 12,026,556 13,057,370 12,750,750 13,719,292 83-Planned Operations 2,661,358 2,941,544 3,250,579 4,547,791 4,109,449 4,512,810 85-Required Operations 478,842 351,483 426,619 415,997 363,730 505,854 88-Operations -Internal 1,289,491 1,902,117 1,559,736 2,447,067 2,066,900 2,947,916 Debt Service
Operating Expenses $15,167,311 $16,675,747 $17,263,490 $20,468,225 $19,290,829 $21,685,872 Operating Income (Loss) $18,695,469 $19,596,592 $17,764,858 $24,539,436 $17,491,720 $14,556,928 91-Other Non-Operationa 12,289,110 13,072,888 13,028,615 12,600,000 13,101,000 13,500,000 92-Capital Outlay 195,615 393,560 80,678 855,861 534,500 218,500 93-Capital Projects 2,637,839 1,719,737 2,563,171 13,690,031 1,235,000 675,000 79-Transfers-In 155,948 199,247 3,677,637 1,440,176 15,607 15,000 94-Transfers-Out - 1,616,600 - - - -
Non-Operating Expenses $14,966,616 $14,986,938 13,611,427 $25,705,716 $14,854,893 $14,378,500 Net Income/(Loss) $ 3,728,853 $ 4,609,654 $ 4,153,431 $ (1,166,280) $ 2,636,827 $ 178,428 Request Description
General Fund
Amount
Other
Funds
Total
Increase
Police - New Records Tech 105,000 105,000 -
Police - New Dispatch Supervisor 121,200 121,200 -
Police - New IT Specialist 27,045 108,180 135,225
Police - Animal Control Veterinary services 16,000 16,000 - PW - New Engineer 80,000 80,000 160,000
CM - New Analyst (Initial Intern) 56,000 56,000 -
New Planner 140,000 140,000 -
Convert PT to FT Driver 50,000 - 50,000
Economic Development Director 260,000 260,000 -
Sub-Total Ongoing Costs $ 157,045 886,380 $ 1,043,425 $

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2022/23 SHAFTER OPERATING BUDGET 25
The previous table provides an overview commitment of ongoing operating costs. The following table provides a summary of one-time requests. The police vehicle replacement is part of the annual vehicle replacement program whereas the other new requests.

The wastewater fund in conjunction with the City has a 33% ownership of the North of The River Sanitary District (NORSD). The NORSD has plans to expand the wastewater treatment plant which requires commitments from impact fees and rate increases during the upcoming rete study.

The water department has various CIP projects which will be funded by impact fees, grants, and rate increases. Well #21 development is to support the wonderful industrial park. An estimated $1.00 million will come from ARPA, and $1.31 million will come from connection impact fees. Well #22 relates to north Shafter which is expected to be funded by grants and connection impact fees. 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.

Request Description
General Fund
Amount
Finance Model 50,000
Police - Radio Replacement 68,500
Police - Vehicle Replacement 150,000
Economic Development Consulting 40,000
Economic Development Branding 60,000
Sub-Total One Time Request $ 368,500

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26 SHAFTER OPERATING BUDGET 2022/23
Multiple mandates on SB1383 propelled the city to outsource the refuse operations. The increases in operating costs will continue to be monitored to determine if rate increases are necessary.

The Telecommunication Funds remain in deficit, but the senior management team is optimistic about new industrial park tenants generating additional revenues. Furthermore, we expect a $0.50 million grant to make new fast speed fiber connections to potential residential accounts.

The Transit Fund needs to be subsidized by grants including TDA, Section 5311, CARES, and ARPA. The City Council approved the conversion of a part-time bus driver into a fulltime position. The increase in capacity will allow Saturday services, succession planning, improved coordination on CHP compliance and scheduling. The San Joaquin Valley Air Control District has approved a $0.40 million grant for the purchase of an electric bus and one or two hybrid vans.

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.

The upcoming fiscal year includes capital project grants including $6.00 million for a police substation.

Project # Project Description
Prior Year
Actuals
Five-Year
Projection
WA00001 Major Well or Casing Repairs 902,203 950,000
WA00002 Water Tank Improvements 842,387 675,000
WA00003 Well Maintenance Projects 194,776 950,000
WA00005 SCADA Projects 71,008 350,000
WA00007 Water Meter Retrofits 1,429,924 1,050,000
WA00012 General Water Main Replacement 154,234 825,000
WA00015 Well 21 Development 308,194 2,312,327
WA00016 Well 22 Development 22,238 3,800,000
WA00017 Water Meter - New Installations 0 1,750,000
WA00018 Water Tank 6 - WIP 0 2,750,000
WA00019 Water Tank 7 - NPNS 0 3,250,000
Total Water Projects $ 18,662,327 3,924,964 $

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2022/23 SHAFTER OPERATING BUDGET 27
The Clean California Grant awarded $4.65 million which consists of the rehabilitation and enhancement of existing recreational public spaces within the historic core of Shafter.

Specifically, the Project will rehabilitate and enhance the following five public spaces: (1) Shafter Aquatic Center, (2) Shafter Skate Park, (3) Mannel Park, (4) Veterans Park, and (5) James Street Corridor between Lerdo Highway and Shafter Avenue (including Stringham Park).

A summary of five-year CIP by project type:

CIP Description
22-23
Estimate
23-24
Proposed
GE00006 - City Hall Improvements - 250,000
GE00007 - PW Yard Improvements 50,000 -
PF00001 - ADA Upgrades at Public Facilities 100,000 -
PF00002 - Aquatic Center 312,500 31,250
ST00034 - 2023 James St. Streetlight Project 6,250 25,000 PK00005 - 2022 Park Lighting Improvements 43,750 -
PK00007 - Stringham Park Transit Improvements - 93,750
PK00009 - Skate Park Improvements 93,750 3,750
Total CIP 675,000 335,000
Project Type Project Cost Pct
General $ 11,014,387 16.82%
Parks $ 7,770,000 11.87%
Streets $ 22,131,325 33.80%
Water $ 18,662,327 28.50%
Wastewater 5,900,000 $ 9.01%
Total $ 65,478,039 100.00%

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28 SHAFTER OPERATING BUDGET 2022/23
A summary of five-year CIP by project funding source:

Funding Source Total Pct
General Fund -0100 1,610,000 2.46%
ARPA -0200 3,455,387 5.28%
FED Grant -0200 11,949,564 18.25%
Traffic Mitigation -0305 245,761 0.38%
TDA -0204 7,256,000 11.08%
Gas Tax -0203 2,826,000 4.32%
Water Connection -0303 1,687,327 2.58%
Wastewater Connection -0301 150,000 0.23%
Roads & Maint. SB1 -0207 2,474,000 3.78%
Fiber -5004 549,000 0.84%
State Grant -0308 14,300,000 21.84%
Water Rate -5002 6,275,000 9.58%
Water Grant -5002 6,950,000 10.61%
WW Rate -5000 5,750,000 8.78%
Other Funding 0.00% -
Total 65,478,039 100.00%

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2022/23 SHAFTER OPERATING BUDGET 29

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

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30 SHAFTER OPERATING BUDGET 2022/23
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

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2022/23 SHAFTER OPERATING BUDGET 31
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.

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CITYWIDE SUMMARIES
Citywide Budget Changes in Revenues
Citywide Budget Changes in Expenses
Fund Summary & Fund Balances
Revenue Projections
Revenue Chart
Proposed Expenses
Expense Chart

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34 SHAFTER OPERATING BUDGET 2022/23

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2022/23 SHAFTER OPERATING BUDGET 35
Citywide Authorized FT Positions
Position FY 21/22 FY 22/23 FY 23/24
YoY
Change
City Manager 4.00 5.00 4.00 -
Building 9.00 9.00 8.00 (1.00)
Police 43.00 42.00 46.00 3.00
Animal Control 4.00 4.00 4.00 -
Economic Development 1.00 1.00 2.00 1.00
Planning 2.00 2.00 3.00 1.00
Education Partnership 2.00 2.00 2.00 -
Public Works 34.00 32.00 34.00 -
Finance 7.00 7.00 7.00 -
Public Transit 1.00 1.00 2.00 1.00
Information Technology 3.00 3.00 6.00 3.00
Human Resources 3.00 3.00 3.00 -
Citywide Full-Time 113.00 111.00 121.00 8.00
Citywide Authorized PT Positions
Position FY 21/22 FY 22/23 FY 23/24
YoY
Change
City Manager - - - -
Building - - 1.00 1.00
Police - - - -
Animal Control - - - -
Economic Development - - - -
Planning - - - -
Education Partnership 17.00 17.00 17.00 -
Public Works 1.00 1.00 1.00 -
Finance - 1.00 1.00 1.00
Public Transit 3.00 3.00 2.00 (1.00)
Information Technology 1.00 1.00 1.00 -
Human Resources - - - -
Citywide Part-Time 22.00 23.00 23.00 1.00

CITYWIDE EMPLOYEE COUNT

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36 SHAFTER OPERATING BUDGET 2022/23
FY23 vs FY24 Change
Actual Actual Budget Budget Dollar Pct % of
Budget Revenues by Category 2020/21 2021/22 2022/23 2023/24 Change Chg Total 70-Taxes 29,702,538 32,096,307 32,356,330 33,810,079 1,453,749 4.5% 51% 71-Fees for Service 10,815,994 10,358,074 10,574,788 10,714,200 139,412 1.3% 16% 72-Connection/Impact Fe 5,232,816 3,804,152 3,238,236 4,062,329 824,093 25.4% 6% 73-License & Permits 1,807,576 1,374,581 1,234,050 1,294,540 60,490 4.9% 2% 74-Fines, Forfeitures, 101,991 117,314 38,810 57,930 19,120 49.3% 0% 75-Rents & Concessions 323,044 346,831 365,442 405,460 40,018 11.0% 1% 76-Investment Earnings 1,220,844 1,430,794 1,116,532 1,227,579 111,047 9.9% 2% 77-Grants & Donations 3,415,599 3,737,665 16,460,467 7,782,080 (8,678,387) -52.7% 12% 78-Other Revenue 1,015,986 414,452 96,900 25,500 (71,400) -73.7% 0% 79-Transfers-In 220,851 5,429,438 5,989,009 3,115,000 (2,874,009) -48.0% 5% 80-Operations -Internal 3,956,630 2,989,164 4,972,596 4,347,698 (624,898) -12.6% 7% Total $57,813,869 $62,098,772 $76,443,160 $66,842,395 ($9,600,765) -12.6% 100% FY23 vs FY24 Change
Actual Actual Budget Budget Dollar Pct % of
Budget Revenues by Fund Group 2020/21 2021/22 2022/23 2023/24 Change Chg Total General 36,471,586 38,705,985 46,447,837 36,257,800 (10,190,037) -21.9% 54% Total General Funds 36,471,586 38,705,985 46,447,837 36,257,800 (10,190,037) -21.9% 54% FY23 vs FY24 Change
Actual Actual Budget Budget Dollar Pct % of
Budget Revenues by Fund Group 2020/21 2021/22 2022/23 2023/24 Change Chg Total Water Operations 5,301,458 6,999,027 8,522,000 8,857,500 335,500 3.9% 13% Wastewater Operations 2,409,336 2,586,888 2,735,000 2,835,000 100,000 3.7% 4% Refuse 1,240,972 1,446,618 1,445,530 1,545,530 100,000 6.9% 2% Rail Operations 18,900 2,372 137,700 75,000 (62,700) -45.5% 0% Public Transit 430,579 272,617 446,360 858,960 412,600 92.4% 1% Telecommunications 179,192 311,918 165,886 704,100 538,214 324.4% 1% Total ENT Funds 9,580,437 11,619,440 13,452,476 14,876,090 1,423,614 10.6% 22% FY23 vs FY24 Change
Actual Actual Budget Budget Dollar Pct % of
Budget Revenues by Division 2020/21 2021/22 2022/23 2023/24 Change Chg Total None 31,487,690 31,782,375 32,995,807 33,261,400 265,593 .8% 50% City Manager 25 13 - 20 20 #.0% 0%
Education Partnership 2,741 44,018 16,702 13,000 (3,702) -22.2% 0% Business Development - - - - #.0% 0%
Human Resources - 850 - 850 850 #.0% 0%
Finance 1,223,819 1,747,150 2,604,027 1,177,250 (1,426,777) -54.8% 2% Risk Management 893,360 1,092,759 1,061,566 1,121,100 59,534 5.6% 2% Public Transit 430,579 272,617 446,360 858,960 412,600 92.4% 1% Planning 511,364 379,125 324,500 379,440 54,940 16.9% 1% Police 607,728 493,264 401,097 348,790 (52,307) -13.0% 1% Animal Control 28,220 56,151 15,150 21,870 6,720 44.4% 0% Engineering 1,073,153 196,994 293,650 196,020 (97,630) -33.2% 0% Streets 6,232,663 9,365,043 11,503,333 9,866,841 (1,636,492) -14.2% 15% Water 5,538,313 7,125,448 8,740,404 9,117,904 377,500 4.3% 14% Wastewater 4,798,819 4,659,854 4,319,000 4,595,000 276,000 6.4% 7% Refuse 1,253,074 1,451,687 1,451,238 1,551,238 100,000 6.9% 2% Rail 18,900 2,372 137,700 75,000 (62,700) -45.5% 0%
Vehicle Maintenance 344,575 276,670 257,846 257,848 2 .0% 0% Public Facilities 193,133 95,714 8,966,005 25,464 (8,940,541) -99.7% 0% Building Inspection 1,730,583 1,255,521 1,152,040 1,156,540 4,500 .4% 2% Code Compliance 51,984 2,450 1,040 2,440 1,400 134.6% 0% Facility Maintenance 258,783 427,390 370,439 474,050 103,611 28.0% 1% Information Technology 955,171 1,059,389 1,219,370 1,637,270 417,900 34.3% 2% Telecommunications 179,192 311,918 165,886 704,100 538,214 324.4% 1% Total $57,813,869 $62,098,772 $76,443,160 $66,842,395 ($9,600,765) -12.6% 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.

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2022/23 SHAFTER OPERATING BUDGET 37
FY23 vs FY24 Change
Actual Actual Budget Budget Dollar Pct % of
Budget Revenues by Fund Group 2020/21 2021/22 2022/23 2023/24 Change Chg Total Federal Grants 1,473,083 2,497,487 7,328,726 5,088,650 (2,240,076) -30.6% 8% Transportation 309,729 344,879 856,173 850,000 (6,173) -.7% 1% State Gas 450,981 492,957 542,912 542,912 .0% 1%
Traffic Safety 74,092 74,092 29,520 29,520 .0% 0%
SLESF 161,683 166,684 5,000 - (5,000) -100.0% 0%
Special PD Services - 40 - - #.0% 0%
Asset Forfeitures 2,990 2,991 3,000 3,000 .0% 0%
LLMD 706,226 756,074 697,790 697,790 .0% 1%
Low-Mod Income Housing 26,556 26,571 25,000 25,000 .0% 0% CDBG 60,236 5,064 - - #.0% 0%
Road Maint & Rehab 378,946 411,728 411,762 423,529 11,767 2.9% 1% Total Revenues Funds 3,644,522 4,778,567 9,899,883 7,660,401 (2,239,482) -22.6% 11% FY23 vs FY24 Change
Actual Actual Budget Budget Dollar Pct % of
Budget Revenues by Fund Group 2020/21 2021/22 2022/23 2023/24 Change Chg Total Facility Maintenance 258,783 427,390 370,439 474,050 103,611 28.0% 1% Vehicle Maintenance 344,575 276,670 257,846 257,848 2 .0% 0% Risk Management 893,360 1,092,759 1,061,566 1,121,100 59,534 5.6% 2% Information Technology 849,871 989,803 1,118,370 1,536,270 417,900 37.4% 2% Total ISF Funds 2,346,589 2,786,622 2,808,221 3,389,268 581,047 20.7% 5% FY23 vs FY24 Change
Actual Actual Budget Budget Dollar Pct % of
Budget Revenues by Fund Group 2020/21 2021/22 2022/23 2023/24 Change Chg Total Water CIP 236,855 126,421 218,404 260,404 42,000 19.2% 0% Wastewater CIP 2,389,483 2,072,966 1,584,000 1,760,000 176,000 11.1% 3% Resufe CIP 12,102 5,069 5,708 5,708 .0% 0%
Park CIP 5,378 14,743 7,329 15,544 8,215 112.1% 0%
Asset Replacement 292,050 69,586 385,580 385,580 .0% 1% Traffic Mitigation 2,833,262 1,917,767 1,630,000 2,230,000 600,000 36.8% 3% Median Mitigation 1,605 1,606 3,722 1,600 (2,122) -57.0% 0% Total CAP Funds 5,770,735 4,208,158 3,834,743 4,658,836 824,093 21.5% 7% Total $57,813,869 $62,098,772 $76,443,160 $66,842,395 ($9,600,765) -12.6% 100%

CITYWIDE REVENUES BUDGET CHANGES BY FUND

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FY23 vs FY24 Change
Actual Actual Budget Budget Dollar Pct % of
Budget Expenses by Category 2020/21 2021/22 2022/23 2023/24 Change Chg Total 82-Wages & Benefits 14,082,879 14,581,997 15,417,718 17,267,612 1,849,894 12.0% 25% 83-Planned Operations 5,984,585 6,672,724 9,394,504 9,537,515 143,011 1.5% 14% 85-Required Operations 2,869,150 3,302,702 3,058,569 3,901,924 843,355 27.6% 6% 88-Operations -Internal 3,569,454 2,999,239 4,879,934 5,460,982 581,048 11.9% 8% 90-Debt Service 5,826 4,227 618,365 618,365 .0% 1%
91-Other Non-Operationa 12,834,794 13,028,615 12,600,000 13,500,000 900,000 7.1% 20% 92-Capital Outlay 416,573 80,678 1,171,615 618,500 (553,115) -47.2% 1% 93-Capital Projects 3,361,088 3,058,685 30,846,987 14,644,387 (16,202,600) -52.5% 21% 94-Transfers-Out 220,851 5,438,121 5,989,009 3,115,000 (2,874,009) -48.0% 5% Total $43,345,200 $49,166,988 $83,976,701 $68,664,285 ($15,312,416) -18.2% 100% FY23 vs FY24 Change
Actual Actual Budget Budget Dollar Pct % of
Budget Expenses by Division 2020/21 2021/22 2022/23 2023/24 Change Chg Total None 609,865 80,826 - 50,000 50,000 #.0% 0%
City Council 56,514 118,045 128,988 156,482 27,494 21.3% 0% Planning Commission 2,473 2,659 2,640 3,332 692 26.2% 0% City Manager 902,164 646,134 689,652 740,428 50,776 7.4% 1% Education Partnership 778,205 1,113,336 1,098,147 1,075,074 (23,073) -2.1% 2% City Clerk 198,770 228,740 268,429 296,316 27,887 10.4% 0% Business Development 446,246 389,091 465,385 717,226 251,841 54.1% 1% Business Incentives 12,248,022 13,017,400 12,750,000 13,650,000 900,000 7.1% 20% City Attorney 343,716 379,654 350,000 350,000 .0% 1%
Human Resources 412,042 433,926 545,662 506,569 (39,093) -7.2% 1% Finance 1,513,525 1,234,655 1,197,952 1,075,985 (121,967) -10.2% 2% Risk Management 891,861 1,095,429 1,061,566 1,121,154 59,588 5.6% 2% Public Transit 345,783 312,335 373,627 909,608 535,981 143.5% 1% Planning 638,642 525,109 1,019,514 1,001,552 (17,962) -1.8% 1% Police 7,423,655 7,353,552 8,551,712 9,033,465 481,753 5.6% 13% Animal Control 511,109 560,890 665,647 699,673 34,026 5.1% 1% Engineering 1,077,433 1,042,573 1,019,370 1,059,434 40,064 3.9% 2% Streets 4,081,442 8,361,568 19,910,660 13,437,284 (6,473,376) -32.5% 20% Water 3,569,134 5,414,558 11,161,428 8,859,576 (2,301,852) -20.6% 13% Wastewater 1,565,807 1,510,411 3,398,548 3,954,644 556,096 16.4% 6% Refuse 1,278,435 1,120,244 1,624,602 1,839,328 214,726 13.2% 3% Rail 153,967 129,120 56,337 63,355 7,018 12.5% 0%
Vehicle Maintenance 321,900 272,751 268,061 253,069 (14,992) -5.6% 0% Public Facilities 1,721,637 1,097,727 13,980,113 3,590,374 (10,389,739) -74.3% 5% Building Inspection 1,043,591 1,040,378 1,201,273 1,226,186 24,913 2.1% 2% Code Compliance 156,109 144,624 217,239 151,935 (65,304) -30.1% 0% Facility Maintenance 254,815 433,252 393,452 519,308 125,856 32.0% 1% Information Technology 685,666 909,956 1,309,754 1,535,461 225,707 17.2% 2% Telecommunications 112,672 198,045 266,943 787,467 520,524 195.0% 1% GIS Maps - - - - #.0% 0%
Total $43,345,200 $49,166,988 $83,976,701 $68,664,285 ($15,312,416) -18.2% 100% FY23 vs FY24 Change
Actual Actual Budget Budget Dollar Pct % of
Budget Expenses by Fund Group 2020/21 2021/22 2022/23 2023/24 Change Chg Total General 31,861,932 34,552,554 47,614,117 36,079,372 (11,534,745) -24.2% 53% Total General Funds 31,861,932 34,552,554 47,614,117 36,079,372 (11,534,745) -24.2% 53% FY23 vs FY24 Change
Actual Actual Budget Budget Dollar Pct % of
Budget Expenses by Fund Group 2020/21 2021/22 2022/23 2023/24 Change Chg Total Water Operations 3,569,134 3,797,958 11,161,428 8,609,576 (2,551,852) -22.9% 13% Wastewater Operations 1,422,671 1,400,954 3,148,548 3,754,644 606,096 19.3% 5% Refuse 1,278,435 1,120,244 1,624,602 1,839,328 214,726 13.2% 3% Rail Operations 153,967 129,120 56,337 63,355 7,018 12.5% 0% Public Transit 345,783 312,335 373,627 909,608 535,981 143.5% 1% Telecommunications 112,672 198,045 266,943 787,467 520,524 195.0% 1% Total ENT Funds 6,882,662 6,958,656 16,631,485 15,963,978 (667,507) -4.0% 23%

CITYWIDE EXPENSES BUDGET CHANGES SUMMARY
38 SHAFTER OPERATING BUDGET 2022/23

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FY23 vs FY24 Change
Actual Actual Budget Budget Dollar Pct % of
Budget Expenses by Fund Group 2020/21 2021/22 2022/23 2023/24 Change Chg Total Federal Grants 556,591 855,353 5,940,176 9,504,037 3,563,861 60.0% 14% Transportation 309,728 344,880 1,528,283 1,637,000 108,717 7.1% 2% State Gas - - 1,751,233 634,000 (1,117,233) -63.8% 1%
Traffic Safety - 18,171 4,520,000 - (4,520,000) -100.0% 0% SLESF 156,727 151,078 - 15,000 15,000 #.0% 0%
Special PD Services 1,882 - - - #.0% 0%
LLMD 561,126 627,355 610,424 636,556 26,132 4.3% 1%
CDBG 69,212 - - - #.0% 0%
Road Maint & Rehab 640,308 1,555 1,200,550 466,000 (734,550) -61.2% 1% Total Revenues Funds 2,295,574 1,998,392 15,550,666 12,892,593 (2,658,073) -17.1% 19% FY23 vs FY24 Change
Actual Actual Budget Budget Dollar Pct % of
Budget Expenses by Fund Group 2020/21 2021/22 2022/23 2023/24 Change Chg Total Facility Maintenance 254,815 433,252 393,452 519,308 125,856 32.0% 1% Vehicle Maintenance 321,900 272,751 268,061 253,069 (14,992) -5.6% 0% Risk Management 891,861 1,095,429 1,061,566 1,121,154 59,588 5.6% 2% Information Technology 685,666 909,956 1,309,754 1,535,461 225,707 17.2% 2% Total ISF Funds 2,154,242 2,711,388 3,032,833 3,428,992 396,159 13.1% 5% FY23 vs FY24 Change
Actual Actual Budget Budget Dollar Pct % of
Budget Expenses by Fund Group 2020/21 2021/22 2022/23 2023/24 Change Chg Total Water CIP - - - - #.0% 0%
Wastewater CIP 143,136 109,457 250,000 200,000 (50,000) -20.0% 0% Traffic Mitigation 7,654 2,836,541 897,600 99,350 (798,250) -88.9% 0% Total CAP Funds 150,790 2,945,998 1,147,600 299,350 (848,250) -73.9% 0% Total $43,345,200 $49,166,988 $83,976,701 $68,664,285 ($15,312,416) -18.2% 100%

CITYWIDE EXPENSES BUDGET CHANGES BY FUND
Citywide budget narrative:

Note: Revenues include Transfers
2022/23 SHAFTER OPERATING BUDGET 39

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21/22 Bal 22/23 Est. Bal
23/24
Revenues
23/24
Operating
Expenses 23/24 Capital Transfers
23/24 Ending
Bal.

General Fund
Non-Spendable 1,343,814 1,343,814 - - - 1,343,814 -
Restricted - - - - - - -
Assigned 34,542,535 37,542,535 - - - 37,542,535 -
Unassigned 25,899,446 25,536,273 36,242,800 21,685,872 14,393,500 25,714,701 15,000 Sub-Total General Fund $61,785,795 $64,422,622 $36,242,800 $21,685,872 $14,393,500 $15,000 $64,601,050 Enterprise Funds
Water Operations 3,569,965 3,818,476 5,857,500 5,929,576 2,680,000 3,000,000 4,066,400 Wastewater Operations 3,167,899 3,315,079 2,735,000 2,454,644 1,300,000 100,000 2,395,435 Refuse 630,914 327,032 1,545,530 1,839,328 - 33,234 -
Rail Operations (1,480,928) (1,597,063) 75,000 63,355 - (1,585,418) - Public Transit (27,094) 223,120 858,960 509,608 400,000 172,472 - Telecommunications (577,503) (531,738) 704,100 238,467 549,000 (615,105) - Sub-Total Enterprise Funds $5,283,253 $5,554,906 $11,776,090 $11,034,978 $4,929,000 $3,100,000 $4,467,018 Special Revenue Funds
Federal Grants 1,570,254 472,900 5,088,650 6,504,037 - (3,000,000) (3,942,487) Transportation (32,546) (2,061,546) 850,000 1,637,000 - (2,848,546) - State Gas 1,816,439 2,079,439 542,912 634,000 - 1,988,351 - Traffic Safety 224,765 293,765 29,520 - - 323,285 -
SLESF 255,807 405,472 - - (15,000) - 390,472
Special PD Services 3,544 3,544 - - - - 3,544
Asset Forfeitures 194,434 197,434 3,000 - - 200,434 -
LLMD - 120,903 697,790 636,556 - 182,137 -
Low-Mod Income Housing 1,727,063 1,754,063 25,000 - - 1,779,063 - CDBG (3,887) 42,113 - - - 42,113 -
Road Maint & Rehab 433,886 404,886 423,529 466,000 - 362,415 - Sub-Total Special Revenue Funds $6,189,757 $3,712,971 $7,660,401 $636,556 $9,241,037 ($3,015,000) ($1,519,221) Internal Service Funds
Facility Maintenance (101,943) 3 474,050 519,308 - (147,201) - Vehicle Maintenance (2) 70,871 257,848 253,069 - 75,650 - Risk Management (383,097) (2) 1,121,100 1,121,154 - (383,151) - Information Technology 255,916 281,389 1,536,270 1,535,461 - 282,198 - Sub-Total Internal Service Funds $255,915 ($132,780) $3,389,268 $3,428,992 $0 $0 ($172,504) Capital & Impact Fees
Water CIP 1,462,218 314,891 260,404 - - 575,295 -
Wastewater CIP 7,638,909 9,363,909 1,760,000 100,000 - (100,000) 10,923,909 Resufe CIP 301,767 306,967 5,708 - - 312,675 -
Park CIP 69,373 175,373 15,544 - - 190,917 -
Asset Replacement 4,522,909 4,816,909 385,580 - - 5,202,489 - Traffic Mitigation 9,470,555 11,949,085 2,230,000 99,350 - 14,079,735 - Median Mitigation 104,385 106,385 1,600 - - 107,985 -
Sub-Total Capital & Impact Fees $23,570,117 $27,033,520 $4,658,836 $0 $199,350 ($100,000) $31,393,006 Total Citywide Revenues $97,084,837 $100,591,239 $63,727,395 $36,786,398 $28,762,887 $0 $98,769,349 2023/24 CITYWIDE FUND BALANCE SUMMARY

CITYWIDE FUND SUMMARY
40 SHAFTER OPERATING BUDGET 2022/23

Page 59 of 236 ends

19/20 Actual 20/21 Actual 21/22 Actual 22/23 Budget
22/23
Projected
23/24
Proposed
General Fund $ 34,018,728 $ 36,471,586 $ 38,705,985 $ 46,447,837 $ 36,798,156 $ 36,257,800 Enterprise Funds
Water Operations 4,491,695 5,301,458 6,999,027 8,522,000 5,237,500 8,857,500 Wastewater Operations 7,083,091 2,409,336 2,586,888 2,735,000 2,544,000 2,835,000 Refuse $1,056,593 $1,240,972 $1,446,618 $1,445,530 $1,502,520 $1,545,530 Rail Operations 133,790 18,900 2,372 137,700 - 75,000
Public Transit 464,373 430,579 272,617 446,360 609,300 858,960 Telecommunications 164,402 179,192 311,918 165,886 189,200 704,100 Sub-Total Enterprise Funds $13,393,944 $9,580,437 $11,619,440 $13,452,476 $10,082,520 $14,876,090 Special Revenue Funds
Federal Grants 1,671,691 1,473,083 2,497,487 7,328,726 2,482,176 5,088,650 Transportation 43,052 74,092 74,092 29,520 69,000 29,520 State Gas $163,418 $161,683 $166,684 $5,000 $165,272 $0 Traffic Safety - - 40 - - -
SLESF 5,857 2,990 2,991 3,000 3,000 3,000
Special PD Services 535,507 706,226 756,074 697,790 712,000 697,790 Asset Forfeitures 52,026 26,556 26,571 25,000 27,000 25,000 LLMD - 60,236 5,064 - 46,000 -
Low-Mod Income Housing 556,172 378,946 411,728 411,762 379,000 423,529 CDBG 4,429,005 3,644,522 4,778,567 9,899,883 4,338,448 7,660,401 Road Maint & Rehab 226,784 258,783 427,390 370,439 370,000 474,050 Sub-Total Special Revenue Funds $7,683,512 $6,787,117 $9,146,688 $18,771,120 $8,591,896 $14,401,940 Internal Service Funds
Facility Maintenance 226,784 258,783 427,390 370,439 370,000 474,050 Vehicle Maintenance 292,097 344,575 276,670 257,846 324,000 257,848 Risk Management 730,012 893,360 1,092,759 1,061,566 924,000 1,121,100 Information Technology 937,401 849,871 989,803 1,118,370 1,100,000 1,536,270 Sub-Total Internal Service Funds $2,186,294 2,346,589 $2,786,622 $2,808,221 $2,718,000 $3,389,268 Capital & Impact Fees
Water CIP 74,542 236,855 126,421 218,404 265,000 260,404 Wastewater CIP 1,531,987 2,389,483 2,072,966 1,584,000 1,775,000 1,760,000 Resufe CIP 11,211 12,102 5,069 5,708 5,200 5,708
Park CIP 13,607 5,378 14,743 7,329 106,000 15,544
Asset Replacement 438,621 292,050 69,586 385,580 294,000 385,580 Traffic Mitigation 1,200,837 2,833,262 1,917,767 1,630,000 2,495,000 2,230,000 Median Mitigation 3,144 1,605 1,606 3,722 2,000 1,600
Sub-Total Capital & Impact Fees $3,273,949 $5,770,735 $4,208,158 $3,834,743 $4,942,200 $4,658,836 Total Citywide Revenues $60,556,427 $60,956,464 $66,466,893 $85,314,397 $63,132,772 $73,583,934 Note: The Revenues Include "Transfers In"
2023/24 CITYWIDE PROJECTED REVENUES

CITYWIDE PROJECTED REVENUES
2022/23 SHAFTER OPERATING BUDGET 41

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$34.0M $36.5M $38.7M
$46.4M
$36.8M $36.3M
$13.4M $9.6M $11.6M
$13.5M
$10.1M $14.9M
$57.3M $57.8M
$62.1M
$76.4M
$58.9M
$66.8M
$0.0M
$10.0M
$20.0M
$30.0M
$40.0M
$50.0M
$60.0M
$70.0M
$80.0M
$90.0M
19/20 Actual 20/21 Actual 21/22 Actual 22/23 Budget 22/23 Projected 23/24 Proposed 2023/24 CITYWIDE PROJECTED REVENUES

BY FUND GROUP
General ENT Revenues ISF CAP Total Citywide Revenues
$29.0M $29.7M $32.1M $32.4M $33.2M $33.8M
$8.6M $10.8M $10.4M $10.6M $10.9M $10.7M
$57.3M $57.8M
$62.1M
$76.4M
$58.9M
$66.8M
$0.0M
$10.0M
$20.0M
$30.0M
$40.0M
$50.0M
$60.0M
$70.0M
$80.0M
$90.0M
19/20 Actual 20/21 Actual 21/22 Actual 22/23 Budget 22/23 Projected 23/24 Proposed 2023/24 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
42 SHAFTER OPERATING BUDGET 2022/23

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19/20 Actual 20/21 Actual 21/22 Actual 22/23 Budget
22/23
Projected
23/24
Proposed
General Fund $ 30,289,875 $ 31,861,932 $ 34,552,554 $ 47,614,117 $ 34,161,329 $ 36,079,372 Enterprise Funds
Water Operations 3,909,616 3,569,134 3,797,958 11,161,428 4,988,989 8,609,576 Wastewater Operations 1,554,899 1,422,671 1,400,954 3,148,548 2,396,820 3,754,644 Refuse $1,124,467 $1,278,435 $1,120,244 $1,624,602 $1,806,402 $1,839,328 Rail Operations 181,181 153,967 129,120 56,337 116,135 63,355 Public Transit 313,360 345,783 312,335 373,627 359,086 909,608 Telecommunications 206,275 112,672 198,045 266,943 143,435 787,467 Sub-Total Enterprise Funds $7,289,798 $6,882,662 $6,958,656 $16,631,485 $9,810,867 $15,963,978 Special Revenue Funds
Federal Grants 1,688,232 556,591 855,353 5,940,176 3,579,530 9,504,037 Transportation 898,437 309,728 344,880 1,528,283 2,029,000 1,637,000 State Gas $373,645 $0 $0 $1,751,233 $192,000 $634,000
Traffic Safety 1,995 - 18,171 4,520,000 - -
SLESF 155,948 156,727 151,078 - 15,607 15,000
Special PD Services - 1,882 - - - -
LLMD 431,549 561,126 627,355 610,424 591,097 636,556
CDBG 2,925 69,212 - - - -
Road Maint & Rehab 68,373 640,308 1,200,550 1,555 408,000 466,000 Sub-Total Special Revenue Funds $3,621,104 $2,295,574 $1,998,392 $15,550,666 $6,815,234 $12,892,593 Internal Service Funds
Facility Maintenance 196,699 254,815 433,252 393,452 471,946 519,308 Vehicle Maintenance 310,152 321,900 272,751 268,061 253,127 253,069 Risk Management 1,944,095 891,861 1,095,429 1,061,566 1,307,095 1,121,154 Information Technology 788,938 685,666 909,956 1,309,754 1,074,527 1,535,461 Sub-Total Internal Service Funds $3,239,884 $2,154,242 $2,711,388 $3,032,833 $3,106,695 $3,428,992 Capital & Impact Fees
Water CIP - - - 1,412,327 - -
Wastewater CIP 5,008,794 143,136 109,457 250,000 50,000 200,000 Resufe CIP 44,274 2,836,541 7,654 897,600 16,470 99,350 Park CIP
Asset Replacement
Traffic Mitigation
Median Mitigation
Sub-Total Capital & Impact Fees $5,053,068 $150,790 $2,945,998 $1,147,600 $1,478,797 $299,350 Total Citywide Expenses $49,493,729 $43,345,200 $49,166,988 $83,976,701 $55,372,922 $68,664,285 2023/24 CITYWIDE PROPOSED EXPENSES

CITYWIDE PROPOSED EXPENSES
2022/23 SHAFTER OPERATING BUDGET 43

Page 62 of 236 ends

$30.3M $31.9M $34.6M
$22.3M
$34.2M $36.1M
$7.3M $6.9M $7.0M
$7.0M
$9.8M
$16.0M
$49.5M
$43.3M
$49.2M
$33.9M
$55.4M
$68.7M
$0.0M
$10.0M
$20.0M
$30.0M
$40.0M
$50.0M
$60.0M
$70.0M
$80.0M
19/20 Actual 20/21 Actual 21/22 Actual 22/23 Budget 22/23 Projected 23/24 Proposed 2023/24 CITYWIDE PROPOSED EXPENSES

BY FUND GROUP
General ENT Revenues ISF CAP Total Citywide Expenses
$13.3M $14.1M $14.6M $15.4M $15.2M $17.3M
$5.2M $6.0M $6.7M $9.4M $8.9M $9.5M $3.2M $2.9M $3.3M
$3.1M $3.2M
$3.9M $12.3M $12.8M $13.0M
$12.6M $13.1M
$13.5M $6.4M $3.4M $3.1M
$30.8M
$9.9M
$14.6M
$49.5M
$43.3M
$49.2M
$84.0M
$55.4M
$68.7M
$0.0M
$10.0M
$20.0M
$30.0M
$40.0M
$50.0M
$60.0M
$70.0M
$80.0M
$90.0M
19/20 Actual 20/21 Actual 21/22 Actual 22/23 Budget 22/23 Projected 23/24 Proposed 2023/24 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
44 SHAFTER OPERATING BUDGET 2022/23

Page 63 of 236 ends

GENERAL FUND SUMMARIES
General Fund Summary
General Fund Revenues
General Fund Expenditures by Department
General Fund P&L
General Fund Expenditures Budget Changes
Five-Year Projection
General Fund Account Details

Page 64 of 236 ends

19/20 Actual 20/21 Actual 21/22 Actual 22/23 Budget
22/23
Projected
23/24
Proposed
Revenues $ 33,862,780 $ 36,272,339 $ 35,028,348 $ 45,007,661 $ 36,782,549 $ 36,242,800 Expenses:
82-Wages & Benefits 10,737,620 11,480,603 12,026,556 13,057,370 12,750,750 13,719,292 83-Planned Operations 2,661,358 2,941,544 3,250,579 4,547,791 4,109,449 4,512,810 85-Required Operations 478,842 351,483 426,619 415,997 363,730 505,854 88-Operations -Internal 1,289,491 1,902,117 1,559,736 2,447,067 2,066,900 2,947,916 Debt Service
Operating Expenses $15,167,311 $16,675,747 $17,263,490 $20,468,225 $19,290,829 $21,685,872 Operating Income (Loss) $18,695,469 $19,596,592 $17,764,858 $24,539,436 $17,491,720 $14,556,928 91-Other Non-Operationa 12,289,110 13,072,888 13,028,615 12,600,000 13,101,000 13,500,000 92-Capital Outlay 195,615 393,560 80,678 855,861 534,500 218,500 93-Capital Projects 2,637,839 1,719,737 2,563,171 13,690,031 1,235,000 675,000 79-Transfers-In 155,948 199,247 3,677,637 1,440,176 15,607 15,000 94-Transfers-Out - 1,616,600 - - - -
Non-Operating Expenses $14,966,616 $14,986,938 13,611,427 $25,705,716 $14,854,893 $14,378,500 Net Income/(Loss) $ 3,728,853 $ 4,609,654 $ 4,153,431 $ (1,166,280) $ 2,636,827 $ 178,428 $10.7M $11.5M $12.0M $13.1M $12.8M $13.7M
$3.1M $3.3M $3.7M
$5.0M $4.5M $5.0M
$13.6M
$15.0M $14.6M
$15.0M $15.2M
$16.4M
$2.8M
$2.1M $2.6M
$14.5M
$1.8M
$33.9M $0.9M
$36.3M $35.0M
$45.0M
$36.8M
$36.2M
$0.0M
$5.0M
$10.0M
$15.0M
$20.0M
$25.0M
$30.0M
$35.0M
$40.0M
$45.0M
$50.0M
19/20 Actual 20/21 Actual 21/22 Actual 22/23 Budget 22/23 Projected 23/24 Proposed 23/24 Proposed Budget
General Fund Summary
Labor M&O Other Operating Expenses Capital Requests & CIP Revenues

GENERAL FUND REVENUES VS EXPENDITURES
46 SHAFTER OPERATING BUDGET 2022/23

Page 65 of 236 ends

19/20 Actual 20/21 Actual 21/22 Actual 22/23 Budget
22/23
Projected
23/24
Proposed
70-Taxes $ 27,688,402 $ 28,184,832 $ 30,476,913 $ 30,698,021 $ 31,687,443 $ 32,151,770 71-Fees for Service 941,147 1,727,667 1,150,385 707,622 1,430,494 850,220 73-License & Permits 1,072,369 1,807,576 1,374,581 1,234,050 1,615,300 1,294,540 74-Fines, Forfeitures, 12,307 29,970 46,350 12,290 9,300 31,410 75-Rents & Concessions 322,631 323,044 337,951 253,242 334,686 345,460 76-Investment Earnings 1,740,322 758,658 814,367 750,000 894,286 892,220 77-Grants & Donations 104,752 1,040,595 176,219 9,426,741 34,979 28,830 78-Other Revenue 919,167 1,013,947 25,612 96,900 16,061 25,500 79-Transfers-In 155,948 199,247 3,677,637 1,440,176 15,607 15,000 80-Operations -Internal 1,061,683 1,386,050 625,970 1,828,795 760,000 622,850 Total GF Revenues $34,018,728 $36,471,586 $38,705,985 $46,447,837 $36,798,156 $36,257,800 $27.7M $28.2M $30.5M $30.7M $31.7M $32.2M
$0.0M $34.0M
$36.5M
$38.7M
$46.4M
$36.8M $36.3M
$0.0M
$5.0M
$10.0M
$15.0M
$20.0M
$25.0M
$30.0M
$35.0M
$40.0M
$45.0M
$50.0M
19/20 Actual 20/21 Actual 21/22 Actual 22/23 Budget 22/23 Projected 23/24 Proposed 23/24 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 47

Page 66 of 236 ends

Department 19/20 Actual 20/21 Actual 21/22 Actual 22/23 Budget 22/23
Projected
23/24
Proposed
City Council 63,259 56,514 118,045 128,988 78,757 156,482 City Manager 676,760 902,164 646,134 689,652 485,256 740,428 Education Partnership 694,500 778,205 1,113,336 1,098,147 768,598 1,075,074 City Clerk 201,662 198,770 228,740 268,429 169,414 296,316 Economic Development 14,059,841 12,694,268 13,406,491 13,215,385 6,983,061 14,367,226 City Attorney 210,253 343,716 379,654 350,000 350,375 350,000 Human Resources 384,001 412,042 433,926 545,662 337,965 506,569 Finance 2,266,696 1,513,525 1,234,655 1,197,952 862,722 1,075,985 Planning 540,600 638,642 525,109 1,019,514 790,690 1,001,552 Police 6,051,309 7,265,046 7,202,474 8,551,712 5,990,508 9,018,465 Animal Control 470,920 511,109 560,890 665,647 438,185 699,673 Engineering 943,414 1,077,433 1,042,573 1,019,370 996,963 1,059,434 Streets 1,342,725 2,001,022 3,677,713 3,462,394 1,594,943 2,175,728 Public Facilities 1,057,376 1,657,438 1,097,727 13,980,113 1,388,174 2,124,987 Building Inspection 838,499 1,043,591 1,040,378 1,201,273 884,014 1,226,186 Code Compliance 105,659 156,109 144,624 217,239 128,031 151,935 Non-Departmental 382,401 612,338 1,700,085 2,640 10,093 53,332 Total GF Expenditures $30,289,875 $31,861,932 $34,552,554 $47,614,117 $22,257,749 $36,079,372 $6.5M
$1.2M
$13.7M
$13.5M
$0.0M $2.0M $4.0M $6.0M $8.0M $10.0M $12.0M $14.0M $16.0M 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
23/24 General Fund Expenditures by Department
Labor M&O Internal Charges Capital & Non-Operating Transfers

GENERAL FUND EXPENDITURES CHART
48 SHAFTER OPERATING BUDGET 2022/23

Page 67 of 236 ends

General Fund
Actual Actual Budget 11Mo Actual Projection Budget
Account 2020/21 2021/22 2022/23 2022/23 2022/23 2023/24 70-Taxes $28,184,832 $30,476,913 $30,698,021 $24,223,380 $31,687,443 $32,151,770 71-Fees for Service $1,727,667 $1,150,385 $707,622 $1,203,307 $1,430,494 $850,220 73-License & Permits $1,807,576 $1,374,581 $1,234,050 $1,410,985 $1,615,300 $1,294,540 74-Fines, Forfeitures, $29,970 $46,350 $12,290 $8,882 $9,300 $31,410 75-Rents & Concessions $323,044 $337,951 $253,242 $266,149 $334,686 $345,460 76-Investment Earnings $758,658 $814,367 $750,000 $16,162 $894,286 $892,220 77-Grants & Donations $1,040,595 $176,219 $9,426,741 $75,338 $34,979 $28,830 78-Other Revenue $1,013,947 $25,612 $96,900 $28,457 $16,061 $25,500 80-Operations -Internal $1,386,050 $625,970 $1,828,795 $0 $760,000 $622,850 Total Revenues $36,272,339 $35,028,348 $45,007,661 $27,232,660 $36,782,549 $36,242,800 82-Wages & Benefits $11,480,603 $12,026,556 $13,057,370 $11,011,965 $12,750,750 $13,719,292 83-Planned Operations $2,941,544 $3,250,579 $4,547,791 $3,307,056 $4,109,449 $4,512,810 85-Required Operations $351,483 $426,619 $415,997 $313,273 $363,730 $505,854 88-Operations -Internal $1,902,117 $1,559,736 $2,447,067 $0 $2,066,900 $2,947,916 91-Other Non-Operationa $13,072,888 $13,028,615 $12,600,000 $6,670,241 $13,101,000 $13,500,000 92-Capital Outlay $393,560 $80,678 $855,861 $807,422 $534,500 $218,500 93-Capital Projects $1,719,737 $2,563,171 $13,690,031 $649,094 $1,235,000 $675,000 Total Expenses $31,861,932 $32,935,954 $47,614,117 $22,759,051 $34,161,329 $36,079,372 79-Transfers-In $199,247 $3,677,637 $1,440,176 $15,606 $15,607 $15,000 94-Transfers-Out $0 $1,616,600 $0 $0 $0 $0
Total Revenues $199,247 $5,294,237 $1,440,176 $15,606 $15,607 $15,000 Total General Net Surplus/(Deficit) $4,609,654 $4,153,431 ($1,166,280) $4,489,215 $2,636,827 $178,428

GENERAL FUND BY ACCOUNT CATEGORY SUMMARY
2022/23 SHAFTER OPERATING BUDGET 49

Page 68 of 236 ends

FY23 vs FY24 Change
Actual Actual Budget Budget Dollar Pct % of
General Fund Division List 2020/21 2021/22 2022/23 2023/24 Change Chg Total Non-Departmental 609,865 80,826 - 50,000 50,000 #.0% #.0% City Council 56,514 118,045 128,988 156,482 27,494 21.3% .4% Planning Commission 2,473 2,659 2,640 3,332 692 26.2% .0% City Manager 902,164 646,134 689,652 740,428 50,776 7.4% 2.1% Education Partnership 778,205 1,113,336 1,098,147 1,075,074 (23,073) -2.1% 3.0% City Clerk 198,770 228,740 268,429 296,316 27,887 10.4% .8% Business Development 446,246 389,091 465,385 717,226 251,841 54.1% 2.0% Business Incentives 12,248,022 13,017,400 12,750,000 13,650,000 900,000 7.1% 37.8% City Attorney 343,716 379,654 350,000 350,000 .0% 1.0%
Human Resources 412,042 433,926 545,662 506,569 (39,093) -7.2% 1.4% Finance 1,513,525 1,234,655 1,197,952 1,075,985 (121,967) -10.2% 3.0% Planning 638,642 525,109 1,019,514 1,001,552 (17,962) -1.8% 2.8% Police 7,265,046 7,202,474 8,551,712 9,018,465 466,753 5.5% 25.0% Animal Control 511,109 560,890 665,647 699,673 34,026 5.1% 1.9% Engineering 1,077,433 1,042,573 1,019,370 1,059,434 40,064 3.9% 2.9% Streets 2,001,022 3,677,713 3,462,394 2,175,728 (1,286,666) -37.2% 6.0% Water - 1,616,600 - - #.0% #.0%
Public Facilities 1,657,438 1,097,727 13,980,113 2,124,987 (11,855,126) -84.8% 5.9% Building Inspection 1,043,591 1,040,378 1,201,273 1,226,186 24,913 2.1% 3.4% Code Compliance 156,109 144,624 217,239 151,935 (65,304) -30.1% .4% Total General Fund Expenditures $31,861,932 $34,552,554 $47,614,117 $36,079,372 ($11,534,745) -24.2% 100% FY23 vs FY24 Change
Actual Actual Budget Budget Dollar Pct % of
Non-Departmental Category
Expenditures
2020/21 2021/22 2022/23 2023/24 Change Chg Total
83-Planned Operations 2,259 - - - #.0% #.0%
91-Other Non-Operationa 597,066 11,215 - - #.0% #.0%
92-Capital Outlay 1,103 - - - #.0% #.0%
93-Capital Projects 9,437 69,611 - 50,000 50,000 #.0% #.0% Total None 609,865 80,826 - 50,000 50,000 #.0% 100%
FY23 vs FY24 Change
Actual Actual Budget Budget Dollar Pct % of
City Council Category Expenditures 2020/21 2021/22 2022/23 2023/24 Change Chg Total 82-Wages & Benefits 14,517 14,517 14,493 14,844 351 2.4% 9.5% 83-Planned Operations 40,446 86,865 102,833 125,100 22,267 21.7% 79.9% 85-Required Operations 230 1,098 - 1,490 1,490 #.0% #.0% 88-Operations -Internal 1,321 15,565 11,662 15,048 3,386 29.0% 9.6% Total City Council 56,514 118,045 128,988 156,482 27,494 21.3% 100% FY23 vs FY24 Change
Actual Actual Budget Budget Dollar Pct % of
Planning Commission Category
Expenditures
2020/21 2021/22 2022/23 2023/24 Change Chg Total
82-Wages & Benefits 2,310 2,659 2,640 3,332 692 26.2% 100.0% 88-Operations -Internal 163 - - - #.0% #.0%
Total Planning Commission 2,473 2,659 2,640 3,332 692 26.2% 100%

GENERAL FUND EXPENDITURES BUDGET CHANGES
50 SHAFTER OPERATING BUDGET 2022/23

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FY23 vs FY24 Change
Actual Actual Budget Budget Dollar Pct % of
City Manager Category Expenditures 2020/21 2021/22 2022/23 2023/24 Change Chg Total 82-Wages & Benefits 483,969 519,755 560,394 597,148 36,754 6.6% 80.6% 83-Planned Operations 114,856 44,321 68,415 75,750 7,335 10.7% 10.2% 85-Required Operations 1,186 100 1,195 150 (1,045) -87.4% .0% 88-Operations -Internal 74,353 74,758 59,648 67,380 7,732 13.0% 9.1% 91-Other Non-Operationa 227,800 - - - #.0% #.0%
93-Capital Projects - 7,200 - - #.0% #.0%
Total City Manager 902,164 646,134 689,652 740,428 50,776 7.4% 100% FY23 vs FY24 Change
Actual Actual Budget Budget Dollar Pct % of
Education Partnership Category
Expenditures
2020/21 2021/22 2022/23 2023/24 Change Chg Total
82-Wages & Benefits 498,158 579,022 598,901 599,334 433 .1% 55.7% 83-Planned Operations 124,630 392,888 326,147 245,060 (81,087) -24.9% 22.8% 85-Required Operations 10,526 17,727 11,730 31,860 20,130 171.6% 3.0% 88-Operations -Internal 79,427 123,699 161,369 198,820 37,451 23.2% 18.5% 92-Capital Outlay 45,418 - - - #.0% #.0%
93-Capital Projects 20,046 - - - #.0% #.0%
Total Education Partnership 778,205 1,113,336 1,098,147 1,075,074 (23,073) -2.1% 100% FY23 vs FY24 Change
Actual Actual Budget Budget Dollar Pct % of
City Clerk Category Expenditures 2020/21 2021/22 2022/23 2023/24 Change Chg Total 82-Wages & Benefits 140,191 137,520 136,993 179,411 42,418 31.0% 60.5% 83-Planned Operations 30,687 21,870 60,420 36,320 (24,100) -39.9% 12.3% 85-Required Operations 633 - 3,750 - (3,750) -100.0% .0% 88-Operations -Internal 27,259 69,350 67,266 80,585 13,319 19.8% 27.2% Total City Clerk 198,770 228,740 268,429 296,316 27,887 10.4% 100% FY23 vs FY24 Change
Actual Actual Budget Budget Dollar Pct % of
Business Development Category
Expenditures
2020/21 2021/22 2022/23 2023/24 Change Chg Total
82-Wages & Benefits 276,343 258,518 289,915 453,348 163,433 56.4% 63.2% 83-Planned Operations 33,174 24,917 104,354 188,907 84,553 81.0% 26.3% 85-Required Operations 3,895 2,897 9,400 3,850 (5,550) -59.0% .5% 88-Operations -Internal 44,464 50,076 61,716 71,121 9,405 15.2% 9.9% 93-Capital Projects 88,370 52,683 - - #.0% #.0%
Total Business Development 446,246 389,091 465,385 717,226 251,841 54.1% 100% FY23 vs FY24 Change
Actual Actual Budget Budget Dollar Pct % of
Business Incentives Category
Expenditures
2020/21 2021/22 2022/23 2023/24 Change Chg Total
83-Planned Operations - - 150,000 150,000 .0% 1.1%
91-Other Non-Operationa 12,248,022 13,017,400 12,600,000 13,500,000 900,000 7.1% 98.9% Total Business Incentives 12,248,022 13,017,400 12,750,000 13,650,000 900,000 7.1% 100% FY23 vs FY24 Change
Actual Actual Budget Budget Dollar Pct % of
City Attorney Category Expenditures 2020/21 2021/22 2022/23 2023/24 Change Chg Total 83-Planned Operations 343,716 379,654 350,000 350,000 .0% 100.0% Total City Attorney 343,716 379,654 350,000 350,000 .0% 100% 2022/23 SHAFTER OPERATING BUDGET 51

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FY23 vs FY24 Change
Actual Actual Budget Budget Dollar Pct % of
Human Resources Category
Expenditures
2020/21 2021/22 2022/23 2023/24 Change Chg Total
82-Wages & Benefits 324,019 321,126 409,292 349,056 (60,236) -14.7% 68.9% 83-Planned Operations 35,179 47,146 66,767 79,833 13,066 19.6% 15.8% 85-Required Operations 709 - 3,020 - (3,020) -100.0% .0% 88-Operations -Internal 52,135 65,654 66,583 77,680 11,097 16.7% 15.3% Total Human Resources 412,042 433,926 545,662 506,569 (39,093) -7.2% 100% FY23 vs FY24 Change
Actual Actual Budget Budget Dollar Pct % of
Finance Category Expenditures 2020/21 2021/22 2022/23 2023/24 Change Chg Total 82-Wages & Benefits 867,567 800,637 771,213 601,393 (169,820) -22.0% 55.9% 83-Planned Operations 213,698 276,968 256,770 284,160 27,390 10.7% 26.4% 85-Required Operations 35,447 32,638 24,384 33,884 9,500 39.0% 3.1% 88-Operations -Internal 124,558 124,412 133,182 156,548 23,366 17.5% 14.5% 92-Capital Outlay 1,277 - - - #.0% #.0%
93-Capital Projects 270,978 - 12,403 - (12,403) -100.0% .0% Total Finance 1,513,525 1,234,655 1,197,952 1,075,985 (121,967) -10.2% 100% FY23 vs FY24 Change
Actual Actual Budget Budget Dollar Pct % of
Planning Category Expenditures 2020/21 2021/22 2022/23 2023/24 Change Chg Total 82-Wages & Benefits 464,278 427,655 544,568 607,364 62,796 11.5% 60.6% 83-Planned Operations 103,780 38,923 396,551 303,720 (92,831) -23.4% 30.3% 85-Required Operations 743 519 800 - (800) -100.0% .0%
88-Operations -Internal 69,841 58,012 77,595 90,468 12,873 16.6% 9.0% Total Planning 638,642 525,109 1,019,514 1,001,552 (17,962) -1.8% 100% FY23 vs FY24 Change
Actual Actual Budget Budget Dollar Pct % of
Police Category Expenditures 2020/21 2021/22 2022/23 2023/24 Change Chg Total 82-Wages & Benefits 5,384,604 5,893,876 5,848,011 6,523,684 675,673 11.6% 72.3% 83-Planned Operations 554,474 597,496 736,003 777,270 41,267 5.6% 8.6% 85-Required Operations 74,537 72,185 82,886 92,860 9,974 12.0% 1.0% 88-Operations -Internal 947,983 554,217 1,140,951 1,406,151 265,200 23.2% 15.6% 92-Capital Outlay 290,228 73,755 443,861 218,500 (225,361) -50.8% 2.4% 93-Capital Projects 13,220 10,945 300,000 - (300,000) -100.0% .0% Total Police 7,265,046 7,202,474 8,551,712 9,018,465 466,753 5.5% 100% FY23 vs FY24 Change
Actual Actual Budget Budget Dollar Pct % of
Animal Control Category Expenditures 2020/21 2021/22 2022/23 2023/24 Change Chg Total 82-Wages & Benefits 324,100 315,994 357,736 353,688 (4,048) -1.1% 50.6% 83-Planned Operations 97,990 158,260 180,653 197,430 16,777 9.3% 28.2% 85-Required Operations 26,924 31,480 35,908 37,790 1,882 5.2% 5.4% 88-Operations -Internal 51,026 55,156 91,350 110,765 19,415 21.3% 15.8% 92-Capital Outlay 122 - - - #.0% #.0%
93-Capital Projects 10,947 - - - #.0% #.0%
Total Animal Control 511,109 560,890 665,647 699,673 34,026 5.1% 100% FY23 vs FY24 Change
Actual Actual Budget Budget Dollar Pct % of
Engineering Category Expenditures 2020/21 2021/22 2022/23 2023/24 Change Chg Total 82-Wages & Benefits 668,486 675,085 665,862 693,559 27,697 4.2% 65.5% 83-Planned Operations 293,826 263,763 226,640 240,020 13,380 5.9% 22.7% 85-Required Operations 9,247 6,178 22,100 4,910 (17,190) -77.8% .5% 88-Operations -Internal 100,767 96,558 104,768 120,945 16,177 15.4% 11.4% 92-Capital Outlay 5,107 989 - - #.0% #.0%
Total Engineering 1,077,433 1,042,573 1,019,370 1,059,434 40,064 3.9% 100% 52 SHAFTER OPERATING BUDGET 2022/23

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FY23 vs FY24 Change
Actual Actual Budget Budget Dollar Pct % of
Streets Category Expenditures 2020/21 2021/22 2022/23 2023/24 Change Chg Total 82-Wages & Benefits 748,679 794,092 1,308,658 1,242,873 (65,785) -5.0% 57.1% 83-Planned Operations 303,053 370,344 628,158 688,550 60,392 9.6% 31.6% 85-Required Operations 60,105 53,977 59,620 53,590 (6,030) -10.1% 2.5% 88-Operations -Internal 136,280 101,894 148,958 165,715 16,757 11.2% 7.6% 92-Capital Outlay 5,107 989 317,000 - (317,000) -100.0% .0% 93-Capital Projects 747,798 2,356,417 1,000,000 25,000 (975,000) -97.5% 1.1% Total Streets 2,001,022 3,677,713 3,462,394 2,175,728 (1,286,666) -37.2% 100% FY23 vs FY24 Change
Actual Actual Budget Budget Dollar Pct % of
Water Category Expenditures 2020/21 2021/22 2022/23 2023/24 Change Chg Total 94-Transfers-Out - 1,616,600 - - #.0% #Error
Total Water - 1,616,600 - - #.0% #Error
FY23 vs FY24 Change
Actual Actual Budget Budget Dollar Pct % of
Public Facilities Category
Expenditures
2020/21 2021/22 2022/23 2023/24 Change Chg Total
82-Wages & Benefits 530,737 502,030 659,995 528,983 (131,012) -19.9% 24.9% 83-Planned Operations 319,330 264,722 500,081 518,440 18,359 3.7% 24.4% 85-Required Operations 127,034 207,820 158,204 245,470 87,266 55.2% 11.6% 88-Operations -Internal 76,198 51,895 189,205 232,094 42,889 22.7% 10.9% 92-Capital Outlay 45,198 4,945 95,000 - (95,000) -100.0% .0% 93-Capital Projects 558,941 66,315 12,377,628 600,000 (11,777,628) -95.2% 28.2% Total Public Facilities 1,657,438 1,097,727 13,980,113 2,124,987 (11,855,126) -84.8% 100% FY23 vs FY24 Change
Actual Actual Budget Budget Dollar Pct % of
Building Inspection Category
Expenditures
2020/21 2021/22 2022/23 2023/24 Change Chg Total
82-Wages & Benefits 625,023 737,913 786,115 861,836 75,721 9.6% 70.3% 83-Planned Operations 320,240 201,521 285,619 217,500 (68,119) -23.8% 17.7% 85-Required Operations 262 - 3,000 - (3,000) -100.0% .0% 88-Operations -Internal 98,066 100,944 126,539 146,850 20,311 16.1% 12.0% Total Building Inspection 1,043,591 1,040,378 1,201,273 1,226,186 24,913 2.1% 100% FY23 vs FY24 Change
Actual Actual Budget Budget Dollar Pct % of
Code Compliance Category
Expenditures
2020/21 2021/22 2022/23 2023/24 Change Chg Total
82-Wages & Benefits 127,622 46,157 102,584 109,439 6,855 6.7% 72.0% 83-Planned Operations 10,206 80,921 108,380 34,750 (73,630) -67.9% 22.9% 85-Required Operations 5 - - - #.0% #.0%
88-Operations -Internal 18,276 17,546 6,275 7,746 1,471 23.4% 5.1% Total Code Compliance 156,109 144,624 217,239 151,935 (65,304) -30.1% 100% 2022/23 SHAFTER OPERATING BUDGET 53

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GENERAL FUND FIVE-YEAR PROJECTION
54 SHAFTER OPERATING BUDGET 2022/23
Five-Year Projection
20/21 Actual 21/22 Actual
22/23
Projected
23/24
Proposed
24/25
Forecast
25/26
Forecast
26/27
Forecast
27/28
Forecast
Beg. Fund Balance $ 55,992,301 $ 60,018,355 $ 59,264,991 $ 61,901,818 $ 62,080,246 $ 62,724,860 $ 63,303,735 $ 63,808,905 Revenues 36,471,586 38,705,985 36,798,156 36,257,800 37,345,534 38,465,900 39,619,877 40,808,473 Labor Costs 11,480,603 12,026,556 12,750,750 13,719,292 14,193,678 14,677,552 15,171,103 15,674,525 Operating Expenditures 2,941,544 3,250,579 4,109,449 4,512,810 4,783,579 5,070,594 5,374,830 5,697,320 Utilty Costs 351,483 426,619 363,730 505,854 556,439 612,083 673,291 740,620 Internal Charges 1,902,117 1,559,736 2,066,900 2,947,916 3,006,874 3,067,011 3,128,351 3,190,918 Non-Operating Charges 13,072,888 13,028,615 13,101,000 13,500,000 13,770,000 14,045,400 14,326,308 14,612,834 ST Operating Expenditures 29,748,635 30,292,105 32,391,829 35,185,872 36,310,570 37,472,640 38,673,883 39,916,217 Capital Equipment & Fleet 393,560 80,678 534,500 218,500 240,350 264,385 290,824 319,906 CIP 1,719,737 2,563,171 1,235,000 675,000 150,000 150,000 150,000 150,000 ST Capital Expenditures 2,113,297 2,643,849 1,769,500 893,500 390,350 414,385 440,824 469,906 GAAP Adjustments 583,600 6,523,395 - - - - - -
Net Change 4,026,054 (753,364) 2,636,827 178,428 644,614 578,875 505,170 422,350 End. Fund Balance 60,018,355 59,264,991 61,901,818 62,080,246 62,724,860 63,303,735 63,808,905 64,231,255 60,018,355
59,264,991
61,901,818 62,080,246
62,724,860
63,303,735
63,808,905
64,231,255
56,000,000
57,000,000
58,000,000
59,000,000
60,000,000
61,000,000
62,000,000
63,000,000
64,000,000
65,000,000
20/21 Actual 21/22 Actual 22/23 Projected 23/24 Proposed 24/25 Forecast 25/26 Forecast 26/27 Forecast 27/28 Forecast Fiscal Year
End. Fund Balance

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General
Actual Actual Budget 11Mo Actual Projection Budget
Account 2020/21 2021/22 2022/23 2022/23 2022/23 2023/24 400000-Prop Tax - Current Sec 1,810,502 1,936,203 1,822,382 2,367,127 1,842,381 1,926,530 400001-Prop Tax - Current Unsec 222,526 198,837 210,000 261,279 261,000 197,850 400002-Prop Tax - Supp Current Sec 30,971 47,438 20,000 38,295 39,000 47,210 400003-Prop Tax - Supp Current Unsec 1,250 1,471 500 1,827 1,830 1,470 400004-Prop Tax - Prior Sec 23,472 23,100 15,000 17,849 17,900 22,990 400005-Prop Tax - Prior Unsec (1,945) 2,520 1,000 8,819 8,900 2,510 400006-Prop Tax - Supp Prior Sec 4,310 4,840 3,000 12,625 12,700 4,820 400007-Prop Tax - Supp Prior Unsec 120 39 100 93 200 40 400008-Prop Tax - State-Aid Home Exem 8,950 19,211 10,100 7,963 10,200 19,120 400009-Prop Tax - Aircraft - 5,837 - (5,837) - 5,810
400010-Prop Tax - In Lieu of VLF 2,820,686 3,069,166 2,923,950 3,933,782 2,923,950 3,053,830 400011-Prop Tax - RDA Pass Thru 56,885 57,460 - 61,131 61,132 57,180 400012-Prop Tax - ABx1 26 Excess 151,302 203,362 150,000 157,233 158,200 202,350 400013-Prop Tax - Other In Lieu Taxes 1,409 14,544 300 4,825 1,500 14,480 400100-Sales Tax - Bradley-Burns 22,014,895 23,647,976 24,900,000 16,037,825 25,095,000 25,354,000 400101-Sales Tax - Prop 172 26,404 31,057 23,460 31,826 29,300 30,910 400200-Franchise Tax - Electricity 382,439 477,370 227,029 592,859 593,000 474,990 400201-Franchise Tax - Natural Gas 61,545 91,033 - 136,248 136,250 90,580 400202-Franchise Tax - Refuse 367,667 439,322 250,000 372,260 337,000 440,000 400203-Franchise Tax - Cable 91,820 97,565 70,000 69,276 48,000 97,080 400400-Real Property Trans Tax 94,632 108,562 61,000 95,076 89,000 108,020 400700-Motor Vehicle License Fee/Tax 14,992 - 10,200 20,999 21,000 - Sub-Total 70-Taxes $28,184,832 $30,476,913 $30,698,021 $24,223,380 $31,687,443 $32,151,770 410100-Building Fees - Misc 6,952 6,566 2,040 14,533 14,600 6,540 410150-Abatement Fees 49,159 2,450 - 27,041 26,114 2,440 410400-Planning Fees - Zone & Subdiv 440,859 280,842 188,700 345,638 441,000 279,440 410500-Police Fees - Misc 18,491 28,766 18,360 34,654 33,700 28,630 410501-Police Fees - Vehicle Impound 46,332 37,492 17,340 22,308 21,000 37,310 410502-Police Feees - Range 19,020 15,638 6,834 14,919 15,000 15,560 410503-Police Fees-SRO - 623 - 92,842 - -
410600-Education Fees - Misc 241 - - - - -
410601-Education Fees - Tuition - - 2,040 - - -
410700-Engineering Fees - Misc 352,387 22,789 60,000 40,146 2,000 22,680 410701-Offsite Plan Check and Inspect 709,998 134,771 225,000 576,658 600,000 134,100 410801-Streets Fees - Sweeping 2,739 2,739 2,728 1,370 2,800 2,730 410900-Admin Fees - Misc - - - 1,421 155 620
410901-Admin Fees - New Accts - 2,480 1,120 6,920 6,800 2,470 411000-Animal Control - Misc 9,945 4,880 - 5,175 5,200 5,000 411001-Animal Control - Shelter Fees 3,355 2,450 2,500 1,365 1,530 2,440 411002-Animal Control - Adoption Fees 9,550 9,921 7,600 6,555 6,600 9,880 412510-Late Fees - - - 7,210 - -
415000-Miscelaneous Fees 25 13 173,360 4,552 253,995 300,380 Sub-Total 71-Fees for Service $1,727,667 $1,150,385 $707,622 $1,203,307 $1,430,494 $850,220 430000-Business License Fee 68,732 80,872 70,800 99,086 98,000 100,000 430100-Animal License Fee 4,370 4,570 4,100 3,070 2,600 4,550 430200-Encroachment Permit 10,768 39,434 8,650 4,384 4,000 39,240 430300-Building Permits 1,723,631 1,248,955 1,150,000 1,303,735 1,510,000 1,150,000 435000-Misc Permits 75 750 500 710 700 750
Sub-Total 73-License & Permits $1,807,576 $1,374,581 $1,234,050 $1,410,985 $1,615,300 $1,294,540 440002-Fines - Police 23,555 43,168 10,200 8,882 7,400 30,000 440004-Fines - Code Compliance 2,825 - 1,040 - - -
440200-Penalties 1,817 1,412 1,000 - 1,900 1,410
440201-Spay/Neuter Failure Penalty - - 50 - - -
Sub-Total 74-Fines, Forfeitures, $29,970 $46,350 $12,290 $8,882 $9,300 $31,410 450000-Lease Revenues 302,332 301,720 228,682 231,528 300,000 309,380 450100-Facility Rental - 25 9,000 5,260 4,500 3,050
450200-Park Rental 460 2,155 - 5,861 5,186 6,540
450400-Mineral Rights 19,042 26,616 15,560 23,500 25,000 26,490 Sub-Total 75-Rents & Concessions $323,044 $337,951 $253,242 $266,149 $334,686 $345,460 460001-Interest 7135 Checking 643 26 - - 700 30
460002-Interest 5691 Saving 5,934 47,589 - 101,233 86,500 47,360 460020-Interest LAIF - 27,201 - 149,097 96,086 97,000

GENERAL FUND ACCOUNT DETAILS
2022/23 SHAFTER OPERATING BUDGET 55

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General
Actual Actual Budget 11Mo Actual Projection Budget
Account 2020/21 2021/22 2022/23 2022/23 2022/23 2023/24 460021-Interest Investments (30,519) 489,454 - - 450,000 487,010 460100-Interest - Property Tax 962 815 - 494 1,000 820
460145-Interest - Leases - 14,620 - - - -
469900-Allocated Interest 781,638 234,662 750,000 (234,662) 260,000 260,000 Sub-Total 76-Investment Earnings $758,658 $814,367 $750,000 $16,162 $894,286 $892,220 470000-CA Grant - - 4,649,676 - - -
470003-CA Grant - AB109 - 676 - - - -
470004-CA Grant - POST Train Reimb - - 7,650 12,520 7,933 - 470005-CA Grant- HIDTA 24,026 15,051 - 12,925 12,926 14,980 470020-CA KERNCOG HUD REAP - 15,641 65,000 - - -
470040-CA Grant - Prop 68 Local Parks 125,064 65,653 4,300,000 - - - 470050-CA Grant - Library - 3,800 - 40,000 - -
470107-FED GRNT State Pass thru 252,388 - 253,000 - - - 470108-FED GRNT County Pass Thru 632,617 - - - - -
470150-Grants - Miscellaneous Revenue 2,000 - - - - -
470200-Other Agency Grant-Misc - - 134,853 - - -
470300-Donations - Misc 1,000 - 16,562 9,893 14,120 13,850 Sub-Total 77-Grants & Donations $1,040,595 $176,219 $9,426,741 $75,338 $34,979 $28,830 480000-Sale of Prop - Capitalized 788,700 - 10,200 - - - 480100-Misc Refunds 219,025 24,798 86,700 28,457 16,061 24,790 480400-Restitution 5,797 713 - - - 710
Sub-Total 78-Other Revenue $1,013,947 $25,612 $96,900 $28,457 $16,061 $25,500 416000-Internal Admin Charges 465,863 284,175 412,731 - 420,000 282,760 416001-Ind Cost Allocation - Operat 920,187 341,795 1,416,064 - 340,000 340,090 Sub-Total 80-Operations -Internal $1,386,050 $625,970 $1,828,795 $0 $760,000 $622,850 Total Revenues $36,272,339 $35,028,348 $45,007,661 $27,232,660 $36,782,549 $36,242,800 500000-Full Time Wages 288,372 268,757 8,272,875 6,894,982 7,973,100 8,423,778 500100-Part Time Wages 126,259 193,378 22,880 271,762 243,090 286,690 500200-Temporary Wages - - 251,746 - - -
500400-Overtime 2,316 8,751 155,000 128,427 186,052 208,609 500401-Overtime - Court - 5,314 - 2,089 3,000 6,000
500500-Cellphone Allowance 383 1,205 32,524 29,033 34,160 35,220 500501-Auto Allowance 958 3,012 1,491 42,773 48,840 50,700 500502-Uniform & Equipment Allowance 43 - 21,025 24,745 27,050 28,550 500503-Education Reimbursement 3,000 - - 5,697 3,670 6,000 500504-One-Time Compensation 641 654 - 100,092 73,296 75,600 500506-Incentive- Bilingual Pay 52 83 65,198 61,435 64,128 99,007 500507-Incentive- Degree 438 1,439 19,211 15,415 19,134 21,521 500508-Incentive-Certificate Pay - - 115,270 102,179 156,820 166,561 500509-Incentive-Canine Handler 468 1,544 1,617 1,494 1,800 1,826 500600-Retirement 43,170 31,642 1,175,227 687,217 687,708 698,550 500601-Retirement - Supp Pmts 3,379 1,600 - - - -
500602-Unfunded Accr. Liab. (UAL) - - - 53,607 30,000 31,300 500603-PERS 3069 Misc. Classic - - - 75,938 - -
500604-PERS 26454 Misc. Pepra - - - 84,272 205,610 208,747 500605-PERS 3070 Safety Classic - - - 83,486 37,000 37,076 500606-PERS 25405 Safety Pepra - - - 84,566 30,000 281,155 500700-OPEB - Health Insurance - (553) - 35,148 58,751 52,500 500800-Health Insurance 18,764 22,619 1,522,336 1,189,470 1,380,925 1,437,268 500801-Dental Insurance 691 607 41,904 37,233 43,538 45,039 500802-Vision Insurance 277 232 20,109 17,603 20,439 20,978 500803-Life Insurance 711 762 27,749 26,435 29,925 34,363 500880-Work Comp Insurance 15,401 4,266 748,073 387,203 815,937 856,736 500990-Non-Cash Labor Cost Allocation - (7,177) - - - - 509000-Payroll Taxes 25,171 26,136 563,135 569,664 576,777 605,518 Sub-Total 82-Wages & Benefits $11,480,603 $12,026,556 $13,057,370 $11,011,965 $12,750,750 $13,719,292 510000-Office Supplies 663 353 58,876 56,612 58,317 62,527 510001-Departmental Supplies 166 764 387,356 324,354 363,974 383,301 510003-PAL / Explorer Supplies - - 5,000 25 500 500
510014-Canine Supplies 2,259 3,547 4,080 2,034 3,030 4,100 510015-Books - 34,874 46,300 42,774 49,500 50,000
56 SHAFTER OPERATING BUDGET 2022/23

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General
Actual Actual Budget 11Mo Actual Projection Budget
Account 2020/21 2021/22 2022/23 2022/23 2022/23 2023/24 510016-Classroom Supplies 409 7,345 18,962 14,323 19,500 19,000 510060-Med/Safety Test - - 19,000 18,585 20,240 10,000
510100-Service Agreements 3,163 2 188,966 44,685 102,820 116,944 510103-Postage & Freight 4,612 2,455 13,841 10,200 8,054 11,060 510104-Advertising 6,011 7,624 8,000 8,131 9,445 20,000 510105-Software Licensing 4,320 2,000 212,854 169,184 174,347 116,442 510106-Subscriptions & Dues 12,000 12,703 89,324 64,756 69,784 91,006 510109-Janitorial Services 29,904 33,263 113,315 115,755 139,050 141,500 510110-Landscaping Services 510 - 117,497 130,812 104,440 156,561 510111-Adoption Services 47,226 45,042 52,200 51,198 57,370 64,200 510113-CA Law Enfc Telcom Sys (CLETS) 14,708 14,708 17,340 10,954 15,000 15,500 510114-Contract Services - - - 37,500 46,000 27,200
510115-Recruitment 30,762 11,855 60,955 26,956 180,648 82,134 510116-Employee Dev & Reten (SEDAC) 11,061 18,046 18,900 19,601 19,843 25,000 510117-Traffic Sig. Operation & Maint 35,691 21,275 40,000 19,891 50,000 60,000 510120-DUI Crime Lab 14,923 14,743 15,221 15,886 15,890 15,900 510121-Streetlight Repair and Maint. - 68,880 150,000 45,390 90,000 110,000 510122-Shafter Library - 40 - - - -
510124-Spay/Neuter Expenses - 25,200 28,800 28,800 28,800 33,600 510130-Graffiti Removal - - 37,817 39,412 45,000 15,000 510150-Software Subscription - - 1,700 8,818 1,800 90,130 510200-Repairs & Maintenance 1,085 1,030 223,874 166,583 277,570 177,754 510202-Hardware, Tools, Equip, Mainte - - 5,000 50,103 59,330 21,500 510204-Equipment Repair - - 42,667 13,475 14,000 35,701 510205-Building Repair & Maintenance - - 10,765 8,989 7,500 20,500 510300-Vehicle Operations 8,557 2,733 191,227 181,729 189,536 183,675 510302-Vehicle Operations - Fuel - 35 228,000 210,426 256,154 262,000 510400-Professional Services 274,527 139,392 1,067,162 611,550 803,144 897,117 510401-Engineering Services 17,744 62,705 61,200 4,000 10,000 90,000 510402-Accounting & Auditing Services 7,500 168,086 96,000 79,022 98,000 99,000 510403-Actuarial Services - 11,050 9,800 - 12,000 12,000 510420-Legal Services 4,433 580 238,000 286,293 220,281 210,000 510421-Legal Services - Personnel 92,732 140,926 100,000 71,001 130,000 100,000 510422-Legal Services - Litigation 39,860 - 50,000 - - 50,000 510423-Legal Services - Bus Devel - - 150,000 - - 150,000 510501-Training 5,424 618 130,943 92,538 91,759 135,503 510505-Travel - - 70,564 60,226 77,983 98,715
510600-Rents & Leases 2,000 - - 2,200 3,000 -
510601-Equipment Rental - - - - - 7,000
510602-Property Rental - - 20,600 4,125 5,600 5,600
510701-Communications 595 274 85,557 83,354 80,200 92,190 510801-Outside Agency Costs 21,000 27,000 800 25,010 20,500 55,000 510802-Community Promotion 6,255 7,885 28,978 17,585 37,600 44,500 510804-Community Promotions 16,595 18,414 17,500 14,070 13,000 20,000 510806-Elections 6,059 435 12,000 (478) 12,000 -
510807-Regulatory & Permitting - - 850 611 1,464 2,650
510809-Assessment fees - - - 18,011 15,476 20,800
Sub-Total 83-Planned Operations $2,941,544 $3,250,579 $4,547,791 $3,307,056 $4,109,449 $4,512,810 510118-Credit Card Processing Fees 2,381 3,389 - 3,367 3,400 3,500 510119-Bank Fees 1,009 1,848 7,344 148 1,900 1,910
510405-Property Tax - Administration 21,351 26,401 16,320 27,446 25,000 27,194 510704-Water 9,948 12,920 167,257 121,497 143,000 188,140 510705-Sewer 18 18 9,582 4,483 5,700 4,980
510706-Refuse 702 732 25,195 18,194 17,300 44,550
510707-Power 5,697 12,705 161,090 122,481 149,800 218,500 510708-Natural Gas 709 1,206 29,209 15,754 17,150 15,800 510805-Bad Debt Expense (10) (17) - (1) - -
510810-Misc Over/Short 1,590 (225) - (109) (500) -
511001-Fees & Chgs 7135 Checking 3,073 370 - 14 380 390 511002-Fees & Chgs 5691 Saving 5,182 855 - - 600 890
Sub-Total 85-Required Operations $351,483 $426,619 $415,997 $313,273 $363,730 $505,854 520000-Asset Replace 7,500 - 243,525 - 186,200 243,525
2022/23 SHAFTER OPERATING BUDGET 57

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General
Actual Actual Budget 11Mo Actual Projection Budget
Account 2020/21 2021/22 2022/23 2022/23 2022/23 2023/24 520100-Internal ISF Chrg - Shop 9,939 7,543 185,649 - 177,400 185,649 520200-Internal ISF Chrg - Building 6,078 33,274 348,649 - 286,000 446,180 520300-Internal ISF Chrg - IT 163 - 928,059 - 777,800 1,289,802 520400-Internal ISF Chrg - Liability 6,707 3,082 741,185 - 639,500 782,760 Sub-Total 88-Operations -Internal $1,902,117 $1,559,736 $2,447,067 $0 $2,066,900 $2,947,916 500505-Miscellaneous Reimbursement 227,800 - - - - -
510803-Development Agreements 12,248,022 13,017,400 12,600,000 6,670,241 13,090,000 13,500,000 560800-Emergency Response 597,066 11,215 - - 11,000 -
Sub-Total 91-Other Non-Operationa $13,072,888 $13,028,615 $12,600,000 $6,670,241 $13,101,000 $13,500,000 570000-Furniture & Fixtures - - 5,000 891 1,500 -
570100-Automotive Equipment 5,107 - 673,301 675,023 410,000 150,000 570200-Machinery & Equipment - 989 177,560 131,506 123,000 68,500 Sub-Total 92-Capital Outlay $393,560 $80,678 $855,861 $807,422 $534,500 $218,500 580000-Capital Prj.- Land 342,800 - - 3,687 - -
580100-Capital Prj.- Infrastructure 747,798 2,356,417 1,000,000 70,909 6,250 25,000 580200-Capital Prj.- Buildings & Imp. 20,046 - 10,163,800 198,308 781,250 556,250 580300-Capital Prj.- Other Imp. 272,228 - 2,526,231 376,190 447,500 93,750 Sub-Total 93-Capital Projects $1,719,737 $2,563,171 $13,690,031 $649,094 $1,235,000 $675,000 Total Expenses $31,861,932 $32,935,954 $47,614,117 $22,759,051 $34,161,329 $36,079,372 490200-Trans In - Federal Grants - 660,946 1,440,176 - - - 490202-Trans In - SLEF 156,727 151,078 - 15,606 15,607 15,000 490204-Trans In - TDA - 4,912 - - - -
490209-Trans In - CDBG 42,520 - - - - -
490305-Trans In - Traffic Mithigation - 2,831,241 - - - - Sub-Total 79-Transfers-In $199,247 $3,677,637 $1,440,176 $15,606 $15,607 $15,000 595002-Trans Out - Water Operations - 1,616,600 - - - - Sub-Total 94-Transfers-Out $0 $1,616,600 $0 $0 $0 $0
Total Revenues $199,247 $5,294,237 $1,440,176 $15,606 $15,607 $15,000 Total General Net Surplus/(Deficit) $4,609,654 $4,153,431 ($1,166,280) $4,489,215 $2,636,827 $178,428 58 SHAFTER OPERATING BUDGET 2022/23

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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

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City Council DescripƟon of Major Services:

The City Council is composed of ve members elected at large by the ci�zens of Sha�er. Council members serve four-year overlapping terms. As the policy-making legisla�ve body, the City Council is responsible for the enactment of all programs, policies and services of the City. The City Council acts upon all legisla�ve ma�ers concerning the City, approving and adop�ng all ordinances, resolu�ons, contracts and other ma�ers requiring overall policy decisions and leadership. The Council appoints the City Manager as well as various commissions, boards and ci�zen advisory commi�ees, all of which ensure broad-based ci�zen input into the affairs of the City. The City Council leads a unique strategic planning effort each year to determine important issues and sets overall goals for the City that year. The strategic planning effort process has been complimented if not led by the City “Vision” project originally conducted in 1996 and updated in 2002 and 2011. The strategic planning project is an implementa�on of those recommenda�ons as well as a plan for other city responsibili�es and projects. The City’s annual opera�ng budget becomes the guide and the means for implemen�ng those strategies. 60 SHAFTER OPERATING BUDGET 2022/23

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City Council
Actual Actual Budget 11Mo Actual Projection Budget
2020/21 2021/22 2022/23 2022/23 2022/23 2023/24
82-Wages & Benefits
500100-Part Time Wages 13,200 13,200 13,200 12,100 13,200 13,460 500502-Uniform & Equipment Allowance 21 - - - - -
509000-Payroll Taxes 1,296 1,317 1,293 1,428 1,317 1,384 Total 82-Wages & Benefits $14,517 $14,517 $14,493 $13,528 $14,517 $14,844 83-Planned Operations
510000-Office Supplies 663 353 204 554 600 600
510001-Departmental Supplies 5,844 2,584 3,060 2,618 3,000 3,000 510100-Service Agreements 1,614 22,366 23,000 1,133 1,500 1,500 510106-Subscriptions & Dues 22,826 24,289 25,500 24,409 25,000 28,000 510110-Landscaping Services 719 1,553 867 991 867 900
510300-Vehicle Operations - 62 102 137 102 100
510400-Professional Services - 19,369 - 589 25,000 -
510501-Training 1,821 7,764 14,200 13,609 10,000 10,000 510505-Travel - 259 9,560 7,698 5,000 6,000
510701-Communications - - 2,040 - - -
510801-Outside Agency Costs 704 381 800 10 500 35,000
510802-Community Promotion 6,255 7,885 23,500 13,470 34,000 40,000 Total 83-Planned Operations $40,446 $86,865 $102,833 $65,218 $105,569 $125,100 85-Required Operations
510707-Power 230 1,098 - 583 600 1,490
Total 85-Required Operations $230 $1,098 $0 $583 $600 $1,490 88-Operations -Internal
520200-Internal ISF Chrg - Building 299 - 3,120 - 400 3,990 520300-Internal ISF Chrg - IT 1,022 15,565 8,542 - 10,000 11,058 Total 88-Operations -Internal $1,321 $15,565 $11,662 $0 $10,400 $15,048 Expenses $56,514 $118,045 $128,988 $79,329 $131,086 $156,482 Total City Council Net Surplus/(Deficit) ($56,514) ($118,045) ($128,988) ($79,329) ($131,086) ($156,482) 2022/23 SHAFTER OPERATING BUDGET 61

CITY COUNCIL

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City Manager Department DescripƟon of Major Services:

The City Manager is the chief administra�ve officer of the City, and is responsible for planning, organizing and direc�ng all municipal ac�vi�es. Control of City expenditure and prepara�on of an annual budget also fall under the City Manager’s responsibility. The City Manager makes recommenda�ons to the City Council on program alterna�ves and makes sure programs adopted by the Council are implemented. Addi�onally, the City Manager is responsible for and directly oversees all Human Resource func�ons of the City.

Fiscal Year 2022-23 Highlights and Accomplishments
 Managed the Re-Design of the City Website
 Planned events with the Community, Sele Day, Candy in the Courtyard, and Christmas Tree Ligh�ng, and par�cipated in other City events through other groups such as Christmas at the Depot, Christmas Parade, Dia del Niño and more.
 Conducted Print, Web and Social Media Outreach for various City events and programs, like the Budget Book, SB1383 Outreach, and the Housing Element  Produced City 2022 Highlight Video, State of the City Highlights, and other small video projects
 Managed Growth of City Social Media Accounts and increased followers by 1,050 (Instagram) and 1,191 on (Facebook)
 Conducted City Council and Execu�ve Team Strategic Goals Workshop  Implemented Succession Plans for various departments.  Assembled Ad Hoc Commi�ees for Economic Development and Community Events Fiscal Year 2023-24 Goals and ObjecƟves
Con�nue to Enhance the Community Engagement & Communica�on Strategy to include vlogging and monthly video recaps in conjunc�on effort with Sha�er High Re-focus economic development strategy – internally and externally Implement Council Strategic Ini�a�ves and Develop Implementa�on Ac�on Plan Develop shelf-ready land parcels.
62 SHAFTER OPERATING BUDGET 2022/23

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CITY MANAGER
City Manager
Actual Actual Budget 11Mo Actual Projection Budget
2020/21 2021/22 2022/23 2022/23 2022/23 2023/24
71-Fees for Service
415000-Miscelaneous Fees 25 13 - 320 320 20
Total 71-Fees for Service $25 $13 $0 $320 $320 $20
Revenues $25 $13 $0 $320 $320 $20
82-Wages & Benefits
500000-Full Time Wages - 5,794 422,720 332,236 422,720 450,982 500400-Overtime 58 448 - 483 200 500
500500-Cellphone Allowance 766 2,624 2,524 2,167 2,624 2,400 500501-Auto Allowance 1,532 6,180 185 6,203 6,180 6,400 500502-Uniform & Equipment Allowance 21 180 - 15 200 200 500503-Education Reimbursement - - - - - 3,000
500506-Incentive- Bilingual Pay 605 1,171 961 1,448 1,600 1,920 500508-Incentive-Certificate Pay - - - 158 5,900 5,922
500600-Retirement 15,619 22,399 25,827 11,614 11,614 12,000 500602-Unfunded Accr. Liab. (UAL) - - - 2,766 - -
500604-PERS 26454 Misc. Pepra - - - 11,232 26,000 26,138 500800-Health Insurance 46,115 51,017 73,211 43,219 51,017 49,800 500801-Dental Insurance 1,705 1,646 1,582 1,374 1,646 1,586 500802-Vision Insurance 800 732 681 614 732 709
500803-Life Insurance 1,221 1,533 1,265 1,353 1,533 1,636 500880-Work Comp Insurance - 15 4,182 1,907 6,200 6,512 500990-Non-Cash Labor Cost Allocation - (7,177) - - - - 509000-Payroll Taxes 25,171 26,136 27,256 21,391 26,136 27,443 Total 82-Wages & Benefits $483,969 $519,755 $560,394 $438,180 $564,302 $597,148 83-Planned Operations
510000-Office Supplies 917 1,650 2,000 630 1,500 1,500
510001-Departmental Supplies 3,808 3,335 6,922 6,423 5,500 3,000 510100-Service Agreements 51,780 3,859 - 3,249 3,000 3,000 510103-Postage & Freight 511 133 500 177 100 250
510105-Software Licensing - - - - - 4,500
510106-Subscriptions & Dues 3,406 7,293 3,000 6,423 7,500 7,500 510109-Janitorial Services 873 - 875 - - -
510110-Landscaping Services 719 1,553 923 991 923 1,000 510150-Software Subscription - - - 845 - -
510200-Repairs & Maintenance 3,072 2,720 3,867 644 1,000 1,500 510300-Vehicle Operations 277 163 - 136 103 100
510302-Vehicle Operations - Fuel - 170 - - - -
510400-Professional Services 40,051 10,393 18,000 7,338 40,000 35,000 510420-Legal Services 1,439 53 8,000 1,675 1,675 -
510501-Training 5,681 4,730 14,950 12,014 10,000 8,000
510505-Travel - - 3,500 2,687 3,500 3,500
510701-Communications 1,952 3,243 2,750 1,254 2,000 3,350 510802-Community Promotion 370 5,026 3,078 3,114 3,000 3,500 510807-Regulatory & Permitting - - 50 14 50 50
Total 83-Planned Operations $114,856 $44,321 $68,415 $47,614 $79,851 $75,750 85-Required Operations
510704-Water 100 - 150 - - -
510705-Sewer 14 - 20 - - -
510706-Refuse 371 - 100 - - -
510707-Power 701 100 925 34 50 150
Total 85-Required Operations $1,186 $100 $1,195 $34 $50 $150 88-Operations -Internal
520000-Asset Replace 7,500 - 10,200 - 7,600 10,200
520100-Internal ISF Chrg - Shop 820 623 851 - 800 851
520200-Internal ISF Chrg - Building 9,160 24,552 6,241 - 10,000 7,980 520300-Internal ISF Chrg - IT 31,328 32,245 15,121 - 32,000 19,579 2022/23 SHAFTER OPERATING BUDGET 63

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City Manager
Actual Actual Budget 11Mo Actual Projection Budget
2020/21 2021/22 2022/23 2022/23 2022/23 2023/24
520400-Internal ISF Chrg - Liability 25,545 17,338 27,235 - 27,000 28,770 Total 88-Operations -Internal $74,353 $74,758 $59,648 $0 $77,400 $67,380 91-Other Non-Operationa
500505-Miscellaneous Reimbursement 227,800 - - - - -
Total 91-Other Non-Operationa $227,800 $0 $0 $0 $0 $0
93-Capital Projects
580200-Capital Prj.- Buildings & Imp. - 7,200 - 22,407 250,000 - Total 93-Capital Projects $0 $7,200 $0 $22,407 $250,000 $0 Expenses $902,164 $646,134 $689,652 $508,235 $971,603 $740,428 Total City Manager Net Surplus/(Deficit) ($902,139) ($646,121) ($689,652) ($507,915) ($971,283) ($740,408) City Attorney
Actual Actual Budget 11Mo Actual Projection Budget
2020/21 2021/22 2022/23 2022/23 2022/23 2023/24
83-Planned Operations
510420-Legal Services 211,124 238,728 200,000 279,374 212,000 200,000 510421-Legal Services - Personnel 92,732 140,926 100,000 71,001 130,000 100,000 510422-Legal Services - Litigation 39,860 - 50,000 - - 50,000 Total 83-Planned Operations $343,716 $379,654 $350,000 $350,375 $342,000 $350,000 Expenses $343,716 $379,654 $350,000 $350,375 $342,000 $350,000 Total City Attorney Net Surplus/(Deficit) ($343,716) ($379,654) ($350,000) ($350,375) ($342,000) ($350,000)

CITY ATTORNEY
64 SHAFTER OPERATING BUDGET 2022/23

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2022/23 SHAFTER OPERATING BUDGET 65

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EducaƟon Partnership Department DescripƟon of Major Services:

The Sha�er Educa�onal Partnership is an innova�ve partnership between the City, Richland School District and the Kern High School District’s Sha�er Campus. Most small communi�es in the Central Valley face challenges related to lower incomes and lower overall educa�on levels of the popula�on. The socioeconomic environment of these communi�es generally results in lower student performance. Parents with less educa�on and poorer incomes generally have less experience, �me, resources, and academic ability to help and be involved in their children’s educa�on. This adds to the exis�ng economic challenges, as be�er educated and more affluent families tend to live or move into communi�es with be�er standardized test scores. Standardized test scores almost singularly enable, or force, both pockets of affluence and pockets of poverty.

The Sha�er Educa�onal Partnership is an a�empt to cri�cally understand these dynamics and take a direct role in improving them from outside of the conven�onal educa�on systems and culture.

Fiscal Year 2022-23 Highlights and Accomplishments
 New early literacy program.
 Increased support for college transi�on.
 Library exceeded pre-pandemic levels for circula�on and a�endance.  Conducted department opera�ons analysis and reorganized workow in response.  Secured grants for art and facility improvements from the State of California, Wonderful, Aera, Kern Community Founda�on, and Arts Council of Kern.

Fiscal Year 2023-24 Goals and ObjecƟves
Increase opera�on capacity with new SLLC Manager and Teacher Leads.

Complete pergola project, office reloca�on, purchase and use outreach vehicle, satellite library.

Grow library circula�on to 20,000 per year.
66 SHAFTER OPERATING BUDGET 2022/23

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EDUCATION PARTNERSHIP
Education Partnership
Actual Actual Budget 11Mo Actual Projection Budget
2020/21 2021/22 2022/23 2022/23 2022/23 2023/24
71-Fees for Service
410600-Education Fees - Misc 241 - - - - -
410601-Education Fees - Tuition - - 2,040 - - -
Total 71-Fees for Service $241 $0 $2,040 $0 $0 $0
77-Grants & Donations
470050-CA Grant - Library - 3,800 - 40,000 - -
470300-Donations - Misc 2,500 40,218 14,662 9,073 13,300 13,000 Total 77-Grants & Donations $2,500 $44,018 $14,662 $49,073 $13,300 $13,000 Revenues $2,741 $44,018 $16,702 $49,073 $13,300 $13,000 82-Wages & Benefits
500000-Full Time Wages - 6,509 230,563 209,106 230,563 215,212 500100-Part Time Wages 126,259 193,378 7,280 224,260 210,000 240,000 500200-Temporary Wages - - 251,746 - - -
500500-Cellphone Allowance 766 2,326 2,402 1,066 2,326 2,400 500501-Auto Allowance 1,348 4,819 185 4,172 4,819 5,000 500502-Uniform & Equipment Allowance 64 - - - - -
500504-One-Time Compensation 2,614 10,752 - 5,386 2,667 2,800 500506-Incentive- Bilingual Pay 905 2,511 5,121 2,016 2,511 12,480 500600-Retirement 31,600 32,520 33,263 19,207 19,207 19,300 500602-Unfunded Accr. Liab. (UAL) - - - 1,509 - -
500603-PERS 3069 Misc. Classic - - - 5,835 - -
500604-PERS 26454 Misc. Pepra - - - 1,000 10,200 10,232 500800-Health Insurance 47,161 38,790 45,308 18,316 38,790 42,672 500801-Dental Insurance 1,511 1,200 1,286 572 1,200 1,330 500802-Vision Insurance 721 573 614 271 573 614
500803-Life Insurance 888 849 861 756 849 968
500880-Work Comp Insurance - 29 2,195 2,246 7,022 7,374 500990-Non-Cash Labor Cost Allocation - (3,534) - - - - 509000-Payroll Taxes - 954 18,077 36,457 37,097 38,952
Total 82-Wages & Benefits $498,158 $579,022 $598,901 $532,175 $567,824 $599,334 83-Planned Operations
510000-Office Supplies 1,080 1,303 2,500 847 2,000 2,000 510001-Departmental Supplies - 41,075 58,673 35,932 55,000 18,000 510015-Books - 34,874 46,300 42,774 49,500 50,000
510016-Classroom Supplies 409 7,345 18,962 14,323 19,500 19,000 510060-Med/Safety Test - - - 1,120 1,200 -
510100-Service Agreements 16,223 35,479 30,000 4,685 7,000 7,000 510103-Postage & Freight 102 68 100 131 200 200
510105-Software Licensing - 74,763 71,300 35,777 40,000 40,000 510109-Janitorial Services 21,166 25,409 25,200 32,807 37,000 37,000 510110-Landscaping Services - - 5,000 689 - 10,000
510115-Recruitment 2,825 1,180 1,500 256 1,000 1,500
510122-Shafter Library - 40 - - - -
510150-Software Subscription - - - 18 - -
510200-Repairs & Maintenance - 38,261 28,514 23,428 37,000 20,000 510300-Vehicle Operations - - 1,000 - - 1,500
510302-Vehicle Operations - Fuel - 30 500 - - -
510400-Professional Services - - 8,498 8,044 7,500 8,000 510420-Legal Services 16,083 2,677 - - - -
510501-Training 1,308 2,027 1,800 1,537 1,800 3,500
510505-Travel 38 646 1,700 24 900 1,000
510602-Property Rental 4,138 4,350 3,600 4,125 3,600 3,600 510701-Communications 1,095 2,674 3,500 1,451 1,500 2,760 510804-Community Promotions 16,595 18,414 17,500 14,070 13,000 20,000 510809-Assessment fees - - - 69 - -
Total 83-Planned Operations $124,630 $392,888 $326,147 $222,107 $277,700 $245,060 85-Required Operations
510706-Refuse 702 732 2,825 1,490 800 760
2022/23 SHAFTER OPERATING BUDGET 67

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Education Partnership
Actual Actual Budget 11Mo Actual Projection Budget
2020/21 2021/22 2022/23 2022/23 2022/23 2023/24
510707-Power 9,115 15,789 7,975 16,950 20,000 28,600
510708-Natural Gas 709 1,206 930 2,316 2,500 2,500
Total 85-Required Operations $10,526 $17,727 $11,730 $20,756 $23,300 $31,860 88-Operations -Internal
520000-Asset Replace 12,463 9,740 10,200 - 13,000 10,200 520200-Internal ISF Chrg - Building 9,289 29,143 18,145 - 11,000 23,220 520300-Internal ISF Chrg - IT 31,770 77,095 104,239 - 45,000 135,000 520400-Internal ISF Chrg - Liability 25,905 7,721 28,785 - 27,000 30,400 Total 88-Operations -Internal $79,427 $123,699 $161,369 $0 $96,000 $198,820 92-Capital Outlay
570000-Furniture & Fixtures 40,120 - - - - -
570200-Machinery & Equipment 5,298 - - - - -
Total 92-Capital Outlay $45,418 $0 $0 $0 $0 $0
93-Capital Projects
580200-Capital Prj.- Buildings & Imp. 20,046 - - - - -
Total 93-Capital Projects $20,046 $0 $0 $0 $0 $0
Expenses $778,205 $1,113,336 $1,098,147 $775,038 $964,824 $1,075,074 Total Education Partnership Net Surplus/
(Deficit)
($775,464) ($1,069,318) ($1,081,445) ($725,965) ($951,524) ($1,062,074) 68 SHAFTER OPERATING BUDGET 2022/23

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2022/23 SHAFTER OPERATING BUDGET 69

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City Clerk DescripƟon of Major Services:

The City Clerk records, prepares and maintains the minutes of each City Council mee�ng and maintains the official records of the City. Other func�ons of the City Clerk include conduc�ng municipal elec�ons and coordina�ng other elec�on ac�vi�es, providing cer�ed copies of official documents, maintaining the Municipal Code and managing City Council oral and wri�en correspondence. The Division is also responsible for recording, preparing and maintaining the minutes for special boards, commissions and agencies which include but are limited to the following: Sha�er Joint Powers Financing Authority, Sha�er Industrial Development Authority, Sha�er Charitable Purpose Founda�on, Sha�er Civic Improvement Corpora�on, Sha�er Planning Commission, and various subcommi�ees and commissions.

Fiscal Year 2022-23 Highlights and Accomplishments
 Conducted Charter Decennial Review.
 Implemented Agenda Management So�ware.
 Conducted the Nomina�on Period and the November 8, 2022, General Municipal Elec�on for 2 City Council seats. Incumbent Cathy L. Prout and newly elected Council Member Gustavo Olvera Jr took office on December 20, 2022.

Fiscal Year 2023-24 Goals and ObjecƟves
Develop Citywide Document Reten�on Program.
o Finalize the Citywide review, comment, and approval of the dra� policy. o Implement regularly scheduled destruc�on of records at a department level citywide.

Codify Title 16 Subdivision Manual and Title 17 Zoning Ordinance Manual as part of the Municipal Code Book with online accessibility instead of by separate codebook. 70 SHAFTER OPERATING BUDGET 2022/23

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CITY CLERK
City Clerk
Actual Actual Budget 11Mo Actual Projection Budget
2020/21 2021/22 2022/23 2022/23 2022/23 2023/24
82-Wages & Benefits
500000-Full Time Wages - 3,532 87,152 90,284 87,152 120,825 500500-Cellphone Allowance 383 1,205 1,201 1,043 1,205 1,200 500501-Auto Allowance 958 3,012 116 2,031 3,012 3,120
500503-Education Reimbursement - - - - - 3,000
500504-One-Time Compensation - - - 1,741 1,741 1,800
500506-Incentive- Bilingual Pay 307 964 961 650 964 960 500508-Incentive-Certificate Pay - - - 178 5,920 5,922
500600-Retirement 14,653 15,357 16,201 10,687 10,686 11,000 500602-Unfunded Accr. Liab. (UAL) - - - 570 - -
500603-PERS 3069 Misc. Classic - - - 4,699 - -
500800-Health Insurance 21,941 21,332 23,036 18,446 21,332 21,816 500801-Dental Insurance 793 690 687 589 690 687
500802-Vision Insurance 333 308 307 263 308 307
500803-Life Insurance 343 370 354 379 370 398
500880-Work Comp Insurance - 18 465 471 1,458 1,532
500990-Non-Cash Labor Cost Allocation - (2,859) - - - - 509000-Payroll Taxes - 270 6,513 7,003 6,518 6,844
Total 82-Wages & Benefits $140,191 $137,520 $136,993 $139,034 $141,356 $179,411 83-Planned Operations
510000-Office Supplies 403 527 510 463 650 700
510001-Departmental Supplies 199 1,107 5,020 1,970 3,000 1,100 510100-Service Agreements 1,318 1,252 1,500 978 1,200 1,500 510103-Postage & Freight 334 246 350 244 300 350
510104-Advertising 6,011 7,624 7,000 5,581 7,500 5,000
510105-Software Licensing - - 16,000 8,200 10,000 7,000 510106-Subscriptions & Dues 7,769 8,290 8,000 10,151 10,000 10,000 510109-Janitorial Services 429 - 1,500 - - -
510110-Landscaping Services 719 1,553 800 991 850 900
510200-Repairs & Maintenance 2,917 135 1,200 644 1,200 1,200 510300-Vehicle Operations 26 - - 61 61 100
510400-Professional Services 40 - 2,000 818 500 500
510501-Training 4,087 245 1,000 824 800 5,000
510505-Travel - - 500 - - 2,000
510701-Communications 376 456 2,040 418 500 470
510802-Community Promotion - - 950 73 100 500
510806-Elections 6,059 435 12,000 (478) 12,000 -
510807-Regulatory & Permitting - - 50 14 50 -
Total 83-Planned Operations $30,687 $21,870 $60,420 $30,952 $48,711 $36,320 85-Required Operations
510704-Water 33 - 3,200 - - -
510705-Sewer 5 - - - - -
510706-Refuse 63 - - - - -
510707-Power 532 - 550 - - -
Total 85-Required Operations $633 $0 $3,750 $0 $0 $0
88-Operations -Internal
520000-Asset Replace 7,500 - 10,200 - 7,600 10,200
520100-Internal ISF Chrg - Shop 845 641 877 - 800 877
520200-Internal ISF Chrg - Building 2,624 45,820 11,647 - 23,000 14,900 520300-Internal ISF Chrg - IT 8,973 19,564 31,639 - 9,000 40,978 520400-Internal ISF Chrg - Liability 7,317 3,325 12,903 - 7,600 13,630 Total 88-Operations -Internal $27,259 $69,350 $67,266 $0 $48,000 $80,585 Expenses $198,770 $228,740 $268,429 $169,986 $238,067 $296,316 Total City Clerk Net Surplus/(Deficit) ($198,770) ($228,740) ($268,429) ($169,986) ($238,067) ($296,316) 2022/23 SHAFTER OPERATING BUDGET 71

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Economic Development DescripƟon of Major Services:

This Division contains funding for staff and opera�ng costs for economic development work conducted within the City. Prior to scal year 2011-2012 these costs were allocated between the City Manager Department of the General Fund and the Sha�er Community Development Agency.

Due to the statewide elimina�on of all redevelopment agencies, this division was created to provide an alterna�ve source of funding for these ac�vi�es.

Fiscal Year 2022-23 Highlights and Accomplishments
 Completed California Associa�on for Local Economic Development (CALED) Cer�ca�on Course.
 Maintained visibility of Sha�er through professional presenta�ons and networking events.
 2nd Countryside Car Wash under construc�on with on-site restaurants to follow.  Advanced en�tlement process on City-owned proper�es to prepare for development, lease, or sale.
 Made new connec�ons for rail, retail, and real estate to promote revenue genera�on.  Renewed Business Expansion A�rac�on Reten�on (BEAR) Program to May 31, 2023.

Fiscal Year 2023-24 Goals and ObjecƟves
Implement Council Strategic Goals when established and begin ac�on steps.

Establish Sha�er brand and market business development opportuni�es.

Create framework to begin City ventures as property developer.

Energize Chamber of Commerce efforts with local businesses.

Connect local businesses with resources through workshops and seminars. 72 SHAFTER OPERATING BUDGET 2022/23

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ECONOMIC DEVELOPMENT
Business Development
Actual Actual Budget 11Mo Actual Projection Budget
2020/21 2021/22 2022/23 2022/23 2022/23 2023/24
71-Fees for Service
410900-Admin Fees - Misc - - - 1,265 - -
Total 71-Fees for Service $0 $0 $0 $1,265 $0 $0
Revenues $0 $0 $0 $1,265 $0 $0
82-Wages & Benefits
500000-Full Time Wages - 1,925 225,441 180,127 225,400 347,188 500400-Overtime - 1 - - - -
500500-Cellphone Allowance 421 1,380 1,444 1,328 1,380 2,640 500501-Auto Allowance 1,667 5,301 204 3,851 5,301 5,550 500502-Uniform & Equipment Allowance - 61 - 32 50 50
500503-Education Reimbursement - 10 - - 20 -
500504-One-Time Compensation 641 654 - 515 - -
500506-Incentive- Bilingual Pay - 20 - 80 80 96
500600-Retirement 16,589 13,311 15,740 8,171 8,171 8,300 500602-Unfunded Accr. Liab. (UAL) - - - 1,475 - -
500603-PERS 3069 Misc. Classic - - - 737 - -
500604-PERS 26454 Misc. Pepra - - - 3,818 21,700 21,771 500800-Health Insurance 18,764 22,619 27,232 22,040 22,619 46,623 500801-Dental Insurance 691 607 664 597 607 1,341
500802-Vision Insurance 277 232 252 235 232 562
500803-Life Insurance 711 762 764 753 762 871
500880-Work Comp Insurance 15,401 4,266 3,685 1,581 4,266 4,479 500990-Non-Cash Labor Cost Allocation - (4,115) - - - - 509000-Payroll Taxes - 28 14,489 11,826 13,217 13,877
Total 82-Wages & Benefits $276,343 $258,518 $289,915 $237,166 $303,805 $453,348 83-Planned Operations
510000-Office Supplies - - 510 281 600 617
510001-Departmental Supplies 166 764 1,326 424 500 750
510100-Service Agreements 2,070 1,935 122 1,693 1,500 1,500 510103-Postage & Freight 27 23 153 143 200 200
510106-Subscriptions & Dues 12,000 12,703 14,760 14,125 14,625 14,075 510109-Janitorial Services 429 - 600 - - -
510110-Landscaping Services 2,340 1,553 3,000 991 1,000 1,000 510115-Recruitment - - - - 75,000 -
510200-Repairs & Maintenance 3,641 2,758 7,344 1,660 1,500 1,500 510205-Building Repair & Maintenance - - 765 - - -
510302-Vehicle Operations - Fuel - 35 - 50 50 50
510400-Professional Services 11,014 1,504 45,000 22,460 30,000 159,500 510501-Training 862 1,807 26,050 2,128 2,500 2,500
510505-Travel (165) 536 1,020 969 2,602 2,975
510602-Property Rental - - - - 2,000 2,000
510701-Communications 595 274 2,204 243 300 290
510802-Community Promotion - - 1,450 928 500 500
510807-Regulatory & Permitting - - 50 14 800 1,450
Total 83-Planned Operations $33,174 $24,917 $104,354 $46,109 $133,677 $188,907 85-Required Operations
510704-Water 1,296 37 6,200 - - -
510705-Sewer 183 14 300 - - 20
510706-Refuse 63 - 300 - - -
510707-Power 2,353 2,846 2,300 1,996 2,500 3,830
510708-Natural Gas - - 300 - - -
Total 85-Required Operations $3,895 $2,897 $9,400 $1,996 $2,500 $3,850 88-Operations -Internal
520000-Asset Replace 3,750 - 5,100 - 3,800 5,100
520100-Internal ISF Chrg - Shop 2,485 1,886 2,578 - 2,400 2,578 520200-Internal ISF Chrg - Building 5,303 28,400 8,424 - 14,000 10,780 520300-Internal ISF Chrg - IT 18,137 13,376 18,792 - 19,000 24,333 2022/23 SHAFTER OPERATING BUDGET 73

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Business Development
Actual Actual Budget 11Mo Actual Projection Budget
2020/21 2021/22 2022/23 2022/23 2022/23 2023/24
520400-Internal ISF Chrg - Liability 14,789 6,414 26,822 - 16,000 28,330 Total 88-Operations -Internal $44,464 $50,076 $61,716 $0 $55,200 $71,121 93-Capital Projects
580000-Capital Prj.- Land 58,849 24,184 - 3,687 - -
580300-Capital Prj.- Other Imp. 29,521 28,499 - 28,708 - - Total 93-Capital Projects $88,370 $52,683 $0 $32,395 $0 $0 Expenses $446,246 $389,091 $465,385 $317,666 $495,182 $717,226 Total Business Development Net Surplus/
(Deficit)
($446,246) ($389,091) ($465,385) ($316,401) ($495,182) ($717,226) Business Incentives
Actual Actual Budget 11Mo Actual Projection Budget
2020/21 2021/22 2022/23 2022/23 2022/23 2023/24
83-Planned Operations
510423-Legal Services - Bus Devel - - 150,000 - - 150,000 Total 83-Planned Operations $0 $0 $150,000 $0 $0 $150,000 91-Other Non-Operationa
510803-Development Agreements 12,248,022 13,017,400 12,600,000 6,670,241 13,090,000 13,500,000 Total 91-Other Non-Operationa $12,248,022 $13,017,400 $12,600,000 $6,670,241 $13,090,000 $13,500,000 Expenses $12,248,022 $13,017,400 $12,750,000 $6,670,241 $13,090,000 $13,650,000 Total Business Incentives Net Surplus/
(Deficit)
($12,248,022) ($13,017,400) ($12,750,000) ($6,670,241) ($13,090,000) ($13,650,000) 74 SHAFTER OPERATING BUDGET 2022/23

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2022/23 SHAFTER OPERATING BUDGET 75

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Human Resources DescripƟon of Major Services:

This Division is under the direc�on of the City Manager and contains funding for staff and opera�ng costs, either directly or in support of Citywide staffing, employment processing, compensa�on, health and welfare benets, training and development, records management, safety and health, succession planning, employee rela�ons and reten�on. Prior to scal year 2017-2018 these costs were allocated to the City Manager Department.

Fiscal Year 2022-23 Highlights and Accomplishments
 Conducted a Citywide compensa�on study.
 Digi�zed HR forms.
 Updated HR policies.
 Updated HR Department Webpage.

Fiscal Year 2023-24 Goals and ObjecƟves
Update/Reformat City Job Descrip�ons.

Scan MCCF Supervisor les into Laserche.
76 SHAFTER OPERATING BUDGET 2022/23

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HUMAN RESOURCES
Human Resources
Actual Actual Budget 11Mo Actual Projection Budget
2020/21 2021/22 2022/23 2022/23 2022/23 2023/24
77-Grants & Donations
470300-Donations - Misc - 850 - 820 820 850
Total 77-Grants & Donations $0 $850 $0 $820 $820 $850
Revenues $0 $850 $0 $820 $820 $850
82-Wages & Benefits
500000-Full Time Wages - 3,197 290,251 186,322 220,000 236,990 500500-Cellphone Allowance 766 2,510 2,402 2,251 2,510 3,120 500501-Auto Allowance 958 2,887 116 2,086 2,887 2,900
500502-Uniform & Equipment Allowance 200 - - - - -
500503-Education Reimbursement - - - 372 - -
500504-One-Time Compensation - 3,537 - - - -
500506-Incentive- Bilingual Pay 613 1,700 961 1,335 1,700 1,536 500600-Retirement 24,532 26,753 29,993 16,290 16,290 16,300 500602-Unfunded Accr. Liab. (UAL) - - - 1,899 - -
500603-PERS 3069 Misc. Classic - - - 4,294 - -
500604-PERS 26454 Misc. Pepra - - - 3,902 8,200 8,274
500800-Health Insurance 52,128 54,620 62,928 46,232 54,620 56,085 500801-Dental Insurance 1,000 978 1,158 880 978 1,064
500802-Vision Insurance 801 721 805 573 721 682
500803-Life Insurance 828 945 962 828 945 1,248
500880-Work Comp Insurance 16,456 3,487 1,277 977 3,487 3,661 500990-Non-Cash Labor Cost Allocation - (2,447) - - - - 509000-Payroll Taxes - 245 18,439 14,642 16,376 17,196
Total 82-Wages & Benefits $324,019 $321,126 $409,292 $282,883 $328,714 $349,056 83-Planned Operations
510000-Office Supplies 730 382 1,000 960 1,007 1,000
510001-Departmental Supplies 3,365 2,060 4,000 3,805 4,000 4,000 510060-Med/Safety Test - 11,095 19,000 17,465 19,040 10,000 510100-Service Agreements 312 319 - 436 654 654
510103-Postage & Freight 266 291 400 191 200 400
510106-Subscriptions & Dues 5,884 6,776 6,000 2,992 6,000 6,211 510109-Janitorial Services 429 - - - - -
510110-Landscaping Services 719 1,553 1,020 973 1,080 1,020 510115-Recruitment 20 - - - - -
510116-Employee Dev & Reten (SEDAC) 11,061 18,046 18,900 19,601 19,843 25,000 510150-Software Subscription - - - 845 - 7,030
510200-Repairs & Maintenance 1,532 135 2,500 658 2,504 2,504 510300-Vehicle Operations 18 144 255 176 255 255
510400-Professional Services 4,687 4,160 5,040 2,486 5,040 4,789 510501-Training 5,424 618 5,000 4,415 4,000 10,000
510505-Travel 46 1,111 1,000 232 2,000 6,500
510701-Communications 686 456 2,652 418 700 470
Total 83-Planned Operations $35,179 $47,146 $66,767 $55,654 $66,323 $79,833 85-Required Operations
510704-Water 100 - 2,500 - - -
510705-Sewer 14 - - - - -
510706-Refuse 63 - - - - -
510707-Power 532 - 520 - - -
Total 85-Required Operations $709 $0 $3,020 $0 $0 $0
88-Operations -Internal
520000-Asset Replace 7,500 - 10,200 - 7,600 10,200
520100-Internal ISF Chrg - Shop 820 623 851 - 800 851
520200-Internal ISF Chrg - Building 6,078 33,274 8,458 - 15,000 10,820 520300-Internal ISF Chrg - IT 20,787 24,244 25,499 - 21,000 33,019 520400-Internal ISF Chrg - Liability 16,950 7,513 21,575 - 18,000 22,790 Total 88-Operations -Internal $52,135 $65,654 $66,583 $0 $62,400 $77,680 Expenses $412,042 $433,926 $545,662 $338,537 $457,437 $506,569 Total Human Resources Net Surplus/(Deficit) ($412,042) ($433,076) ($545,662) ($337,717) ($456,617) ($505,719) 2022/23 SHAFTER OPERATING BUDGET 77

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Finance DescripƟon of Major Services:

The Finance Director manages the Financial Services Division and maintains the City’s nancial and computerized accoun�ng control systems. Employees assigned to this division conduct internal reviews of all City spending, prepare payroll and payable checks, prepare billing for all City operated u�lity func�ons, and maintain any related records. The staff also prepares reports concerning the nancial condi�on of the City and supply accoun�ng, nancial and budget informa�on to all City departments and other public officials.

Fiscal Year 2022-23 Highlights and Accomplishments
 Established payment arrangements with U�lity Customers.  Implemented CAPK and Low-Income Assistance to U�lity Customers.  Implemented a new budget repor�ng solu�on.
 Implemented GASB 87 – Accoun�ng for Leases
 Cross training in basic accoun�ng including payroll, AP, UT, etc.  Completed audit related to Water Board ARPA and related delinquent account credits.  Assisted on CIP book.

Fiscal Year 2023-24 Goals and ObjecƟves
Implement Lockbox System.

Train staff with MUNIS Modules.

Implement a P-Card System (Purchasing Credit Card).

Implement GASB 96 – Accoun�ng for So�ware.
78 SHAFTER OPERATING BUDGET 2022/23

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FINANCE
Finance
Actual Actual Budget 11Mo Actual Projection Budget
2020/21 2021/22 2022/23 2022/23 2022/23 2023/24
71-Fees for Service
410900-Admin Fees - Misc 260 617 - 156 155 620
410901-Admin Fees - New Accts - 2,480 1,120 6,920 6,800 2,470 Total 71-Fees for Service $260 $3,097 $1,120 $7,076 $6,955 $3,090 76-Investment Earnings
460001-Interest 7135 Checking 643 26 - - 700 30
460002-Interest 5691 Saving 5,934 47,589 - 101,233 86,500 47,360 460020-Interest LAIF - 27,201 - 149,097 96,086 97,000
460021-Interest Investments (30,519) 489,454 - - 450,000 487,010 469900-Allocated Interest 781,638 234,662 750,000 (234,662) 260,000 260,000 Total 76-Investment Earnings $757,696 $798,932 $750,000 $15,668 $893,286 $891,400 80-Operations -Internal
416000-Internal Admin Charges 465,863 284,175 412,731 - 420,000 282,760 Total 80-Operations -Internal $465,863 $284,175 $412,731 $0 $420,000 $282,760 Revenues $1,223,819 $1,086,204 $1,163,851 $22,744 $1,320,241 $1,177,250 82-Wages & Benefits
500000-Full Time Wages - 20,404 523,275 452,360 523,275 367,823 500100-Part Time Wages 1,596 11,818 - 96 200 12,000
500400-Overtime 116 7,488 - 18,348 18,000 18,000
500500-Cellphone Allowance 854 440 - 1,718 1,600 1,800
500501-Auto Allowance 1,799 1,410 - 5,579 5,600 5,800
500502-Uniform & Equipment Allowance 43 - - - - -
500504-One-Time Compensation 3,959 14,156 - 480 480 500 500506-Incentive- Bilingual Pay 1,690 4,726 4,613 3,187 3,800 3,025 500507-Incentive- Degree 438 1,439 1,477 743 1,439 1,214 500600-Retirement 61,824 49,790 52,977 32,678 32,678 33,000 500601-Retirement - Supp Pmts 3,379 1,600 - - - -
500602-Unfunded Accr. Liab. (UAL) - 15,948 - 3,424 5,000 5,300 500603-PERS 3069 Misc. Classic - - - 4,480 - -
500604-PERS 26454 Misc. Pepra - - - 8,193 23,000 23,725 500700-OPEB - Health Insurance - 7,000 - - 7,000 6,500
500800-Health Insurance - - 141,934 92,261 131,874 65,430 500801-Dental Insurance - - 3,071 1,847 2,853 1,887
500802-Vision Insurance - - 1,762 1,328 1,852 892
500803-Life Insurance - - 1,979 (282) 2,453 2,960
500880-Work Comp Insurance - 17 5,227 2,468 8,348 8,765 500990-Non-Cash Labor Cost Allocation - (6,188) - - - - 509000-Payroll Taxes - 1,561 34,898 34,201 40,735 42,772 Total 82-Wages & Benefits $867,567 $800,637 $771,213 $663,109 $810,187 $601,393 83-Planned Operations
510000-Office Supplies 9,671 3,782 3,060 7,022 8,600 5,000 510001-Departmental Supplies 12,147 11,953 10,150 9,233 10,000 10,000 510100-Service Agreements 11,241 4,350 3,060 2,240 3,000 3,000 510103-Postage & Freight 956 240 1,200 572 750 1,200
510105-Software Licensing 13,800 14,156 11,000 22,321 23,000 - 510106-Subscriptions & Dues 355 2,541 16,800 2,362 2,500 2,600 510109-Janitorial Services 429 - 600 - - 2,000
510110-Landscaping Services 719 1,553 1,450 973 850 1,000 510115-Recruitment 1,232 167 1,020 167 200 -
510150-Software Subscription - - - 2,013 1,800 27,000
510200-Repairs & Maintenance 3,150 1,492 4,100 1,608 1,000 3,000 510202-Hardware, Tools, Equip, Mainte - - 5,000 2,270 2,500 2,500 510300-Vehicle Operations 18 - - - - -
510302-Vehicle Operations - Fuel - 62 - 170 250 250
510400-Professional Services 144,087 46,595 79,900 28,361 48,000 99,000 510402-Accounting & Auditing Services 7,500 168,086 96,000 79,022 98,000 99,000 510403-Actuarial Services - 11,050 9,800 - 12,000 12,000 510420-Legal Services 4,433 580 5,000 - - -
2022/23 SHAFTER OPERATING BUDGET 79

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Finance
Actual Actual Budget 11Mo Actual Projection Budget
2020/21 2021/22 2022/23 2022/23 2022/23 2023/24
510501-Training 904 8,993 1,500 7,604 10,000 10,000
510505-Travel (344) - 3,000 4,549 5,000 5,000
510701-Communications 3,400 1,368 4,080 1,254 1,500 1,410 510807-Regulatory & Permitting - - 50 14 50 50
510809-Assessment fees - - - 139 140 150
Total 83-Planned Operations $213,698 $276,968 $256,770 $171,894 $229,140 $284,160 85-Required Operations
510118-Credit Card Processing Fees 2,381 3,389 - 3,367 3,400 3,500 510119-Bank Fees 1,009 1,848 7,344 148 1,900 1,910
510405-Property Tax - Administration 21,351 26,401 16,320 27,446 25,000 27,194 510704-Water 234 - 200 - - -
510705-Sewer 32 - - - - -
510706-Refuse 63 - - - - -
510707-Power 532 - 520 - - -
510810-Misc Over/Short 1,590 (225) - (109) - -
511001-Fees & Chgs 7135 Checking 3,073 370 - 14 380 390 511002-Fees & Chgs 5691 Saving 5,182 855 - - 600 890
Total 85-Required Operations $35,447 $32,638 $24,384 $30,866 $31,280 $33,884 88-Operations -Internal
520000-Asset Replace 7,500 - 10,200 - 7,600 10,200
520200-Internal ISF Chrg - Building 16,238 48,709 12,381 - 22,000 15,840 520300-Internal ISF Chrg - IT 55,536 57,567 57,356 - 56,000 74,278 520400-Internal ISF Chrg - Liability 45,284 18,136 53,245 - 47,000 56,230 Total 88-Operations -Internal $124,558 $124,412 $133,182 $0 $132,600 $156,548 92-Capital Outlay
570200-Machinery & Equipment 1,277 - - - - -
Total 92-Capital Outlay $1,277 $0 $0 $0 $0 $0
93-Capital Projects
580000-Capital Prj.- Land (1,250) - - - - -
580300-Capital Prj.- Other Imp. 272,228 - 12,403 - - -
Total 93-Capital Projects $270,978 $0 $12,403 $0 $0 $0
Expenses $1,513,525 $1,234,655 $1,197,952 $865,869 $1,203,207 $1,075,985 79-Transfers-In
490200-Trans In - Federal Grants - 660,946 1,440,176 - - - Total 79-Transfers-In $0 $660,946 $1,440,176 $0 $0 $0
Revenues $0 $660,946 $1,440,176 $0 $0 $0
Total Finance Net Surplus/(Deficit) ($289,706) $512,495 $1,406,075 ($843,125) $117,034 $101,265 80 SHAFTER OPERATING BUDGET 2022/23

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2022/23 SHAFTER OPERATING BUDGET 81

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Planning DescripƟon of Major Services:

The Planning Division administers the City’s land use regula�ons and develops standards and procedures to ensure logical growth while preserving Sha�er’s “quality of life” environment. This division also processes annexa�ons of unincorporated land into the City and assists with economic development issues. In addi�on, the Planning Division provides technical analysis and recommenda�ons to the Planning Commission and City Council on all land use issues upon which they must act.

Fiscal Year 2022-23 Highlights and Accomplishments
 Approved two specic plan amendments for Gossamer Grove and Marcona Preserve, including public services parcel crea�on.
 Accepted grant deeds and dona�on agreement for public services parcel.  Approved general plan amendment and zone change for Sha�er Community Park.  Revised zoning ordinance for ADUs/JADUs consistent with State law.  Approved eight condi�onal use permits and temporary land use permits.  Approved Tenta�ve Tract Map 7421.
 Updated the official zone map.

Fiscal Year 2023-24 Goals and ObjecƟves
Obtain HCD housing element approval.

Begin general plan update, including EJ, safety, and transporta�on elements and program EIR.
82 SHAFTER OPERATING BUDGET 2022/23

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PLANNING
Planning
Actual Actual Budget 11Mo Actual Projection Budget
2020/21 2021/22 2022/23 2022/23 2022/23 2023/24
71-Fees for Service
410400-Planning Fees - Zone & Subdiv 440,859 280,842 188,700 345,638 441,000 279,440 Total 71-Fees for Service $440,859 $280,842 $188,700 $345,638 $441,000 $279,440 73-License & Permits
430000-Business License Fee 68,732 80,872 70,800 99,086 98,000 100,000 Total 73-License & Permits $68,732 $80,872 $70,800 $99,086 $98,000 $100,000 74-Fines, Forfeitures,
440200-Penalties 1,773 1,770 - - - -
Total 74-Fines, Forfeitures, $1,773 $1,770 $0 $0 $0 $0
77-Grants & Donations
470020-CA KERNCOG HUD REAP - 15,641 65,000 - - -
Total 77-Grants & Donations $0 $15,641 $65,000 $0 $0 $0 Revenues $511,364 $379,125 $324,500 $444,724 $539,000 $379,440 82-Wages & Benefits
500000-Full Time Wages 288,372 268,757 400,443 365,884 300,000 440,544 500400-Overtime - 1,887 - 393 500 500
500500-Cellphone Allowance 277 1,141 1,563 1,285 1,500 1,200 500501-Auto Allowance 1,765 4,009 116 6,896 6,500 6,800 500502-Uniform & Equipment Allowance - - - 45 - -
500503-Education Reimbursement - - - 3,000 - -
500504-One-Time Compensation 21,080 2,109 - 4,798 3,922 4,000 500506-Incentive- Bilingual Pay 245 697 770 852 900 1,728 500600-Retirement 43,170 31,642 37,408 27,862 27,862 28,000 500602-Unfunded Accr. Liab. (UAL) - - - 2,097 - -
500603-PERS 3069 Misc. Classic - - - 820 - -
500604-PERS 26454 Misc. Pepra - - - 9,070 19,800 19,881 500700-OPEB - Health Insurance - 15,633 - 693 15,633 15,000 500800-Health Insurance 50,689 57,685 63,479 60,380 57,685 52,220 500801-Dental Insurance 1,635 2,960 1,563 1,861 2,960 1,266 500802-Vision Insurance 837 1,116 825 817 1,116 663
500803-Life Insurance 1,032 1,131 1,179 1,518 1,131 1,350 500880-Work Comp Insurance - 83 13,786 6,332 11,814 12,405 500990-Non-Cash Labor Cost Allocation - (4,818) - - - - 509000-Payroll Taxes - 785 23,436 28,953 20,768 21,807
Total 82-Wages & Benefits $464,278 $427,655 $544,568 $523,556 $472,091 $607,364 83-Planned Operations
510000-Office Supplies 1,178 1,231 1,836 1,679 2,000 2,000 510001-Departmental Supplies 765 2,466 1,836 1,607 2,600 10,000 510100-Service Agreements 1,598 1,571 204 1,169 1,885 1,900 510103-Postage & Freight 1,511 1,239 714 1,349 960 1,000 510104-Advertising - - 1,000 2,550 1,945 15,000
510105-Software Licensing 4,320 2,000 2,500 2,000 2,000 2,500 510106-Subscriptions & Dues 1,548 3 1,480 589 589 1,100 510109-Janitorial Services 429 - - - - -
510110-Landscaping Services 719 1,553 1,500 992 1,370 1,400 510115-Recruitment 1,305 966 - 135 135 -
510200-Repairs & Maintenance 3,929 1,355 4,000 1,797 1,750 3,000 510300-Vehicle Operations 18 - 51 - - -
510400-Professional Services 85,342 23,538 374,000 254,573 270,000 250,000 510501-Training 829 2,192 3,000 1,566 1,229 10,000
510505-Travel - 809 1,800 876 876 5,220
510701-Communications 289 - 2,580 313 450 500
510807-Regulatory & Permitting - - 50 14 14 100
Total 83-Planned Operations $103,780 $38,923 $396,551 $271,209 $287,803 $303,720 85-Required Operations
510704-Water 67 - 200 - - -
2022/23 SHAFTER OPERATING BUDGET 83

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Planning
Actual Actual Budget 11Mo Actual Projection Budget
2020/21 2021/22 2022/23 2022/23 2022/23 2023/24
510705-Sewer 9 - - - - -
510706-Refuse 63 - - - - -
510707-Power 532 - 600 - - -
510810-Misc Over/Short 72 519 - - (500) -
Total 85-Required Operations $743 $519 $800 $0 ($500) $0 88-Operations -Internal
520000-Asset Replace 5,625 - 7,650 - 6,000 7,650
520200-Internal ISF Chrg - Building 8,908 30,358 7,717 - 14,000 9,870 520300-Internal ISF Chrg - IT 30,466 18,586 30,256 - 31,000 39,178 520400-Internal ISF Chrg - Liability 24,842 9,068 31,972 - 26,000 33,770 Total 88-Operations -Internal $69,841 $58,012 $77,595 $0 $77,000 $90,468 Expenses $638,642 $525,109 $1,019,514 $794,765 $836,394 $1,001,552 Total Planning Net Surplus/(Deficit) ($127,278) ($145,984) ($695,014) ($350,041) ($297,394) ($622,112) Planning Commission
Actual Actual Budget 11Mo Actual Projection Budget
2020/21 2021/22 2022/23 2022/23 2022/23 2023/24
82-Wages & Benefits
500100-Part Time Wages 2,100 2,400 2,400 2,350 3,000 3,060 509000-Payroll Taxes 210 259 240 258 259 272
Total 82-Wages & Benefits $2,310 $2,659 $2,640 $2,608 $3,259 $3,332 88-Operations -Internal
520300-Internal ISF Chrg - IT 163 - - - 200 -
Total 88-Operations -Internal $163 $0 $0 $0 $200 $0
Expenses $2,473 $2,659 $2,640 $2,608 $3,459 $3,332
Total Planning Commission Net Surplus/
(Deficit)
($2,473) ($2,659) ($2,640) ($2,608) ($3,459) ($3,332)
84 SHAFTER OPERATING BUDGET 2022/23

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2022/23 SHAFTER OPERATING BUDGET 85

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Police Department DescripƟon of Major Services:

The Police Department provides public safety through a mission-driven approach and by u�lizing a philosophy of community-oriented governance. The central “Mission” of the City of Sha�er Police Department is to ensure the safety of all people in our City by providing community responsive and professional police services with compassion and concern. The “Mission” is accomplished within the moral and legal standards of society and the legal profession through a problem-solving partnership between the community, the City Council and all employees of the City.

Fiscal Year 2022-23 Highlights and Accomplishments
 Con�nued expansion of our footprint in the developing areas of the City.  Citywide in 2022 SPD was involved in over 19,784 incidents and over 40% were officerini�ated ac�vi�es.  Par�cipated in Public Events (Christmas Tree Ligh�ng, Cinco de Mayo, July 3rd Fireworks Show, etc…).
 Implemented Even�de Recording System.

Fiscal Year 2023-24 Goals and ObjecƟves
Improve our recruitment and reten�on to con�nue providing professional and prompt police services to the residents of Sha�er.

Con�nue our commitment to quality-of-life enforcement in the community. 86 SHAFTER OPERATING BUDGET 2022/23

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POLICE
Police
Actual Actual Budget 11Mo Actual Projection Budget
2020/21 2021/22 2022/23 2022/23 2022/23 2023/24
70-Taxes
400101-Sales Tax - Prop 172 26,404 31,057 23,460 31,826 29,300 30,910 Total 70-Taxes $26,404 $31,057 $23,460 $31,826 $29,300 $30,910 71-Fees for Service
410500-Police Fees - Misc 18,491 28,766 18,360 34,654 33,700 28,630 410501-Police Fees - Vehicle Impound 46,332 37,492 17,340 22,308 21,000 37,310 410502-Police Feees - Range 19,020 15,638 6,834 14,919 15,000 15,560 410503-Police Fees-SRO - 623 - 92,842 - -
Total 71-Fees for Service $83,843 $82,519 $42,534 $164,723 $69,700 $81,500 74-Fines, Forfeitures,
440002-Fines - Police 23,555 43,168 10,200 8,882 7,400 30,000 Total 74-Fines, Forfeitures, $23,555 $43,168 $10,200 $8,882 $7,400 $30,000 77-Grants & Donations
470003-CA Grant - AB109 - 676 - - - -
470004-CA Grant - POST Train Reimb - - 7,650 12,520 7,933 - 470005-CA Grant- HIDTA 24,026 15,051 - 12,925 12,926 14,980 470200-Other Agency Grant-Misc - - 134,853 - - -
470300-Donations - Misc 1,000 - 1,000 - - -
Total 77-Grants & Donations $25,026 $15,727 $143,503 $25,445 $20,859 $14,980 Revenues $158,828 $172,471 $219,697 $230,876 $127,259 $157,390 82-Wages & Benefits
500000-Full Time Wages - 216,363 3,573,574 3,010,450 3,573,574 3,734,480 500100-Part Time Wages - - - 25,114 6,000 6,500
500400-Overtime 38,723 161,424 150,000 97,228 150,000 170,000 500401-Overtime - Court - 5,314 - 2,089 3,000 6,000
500500-Cellphone Allowance 2,069 6,518 6,607 4,576 6,518 4,800 500501-Auto Allowance 337 1,204 48 812 1,204 1,500
500502-Uniform & Equipment Allowance 7,036 5,862 11,375 7,824 11,200 11,850 500503-Education Reimbursement 3,000 - - 2,099 3,500 -
500504-One-Time Compensation 12,011 56,018 - 63,870 49,900 50,000 500506-Incentive- Bilingual Pay 14,401 44,132 41,576 44,961 44,132 62,324 500507-Incentive- Degree 6,605 17,695 17,734 14,672 17,695 20,307 500508-Incentive-Certificate Pay 41,889 114,441 114,190 101,843 145,000 154,717 500509-Incentive-Canine Handler 468 1,544 1,617 1,494 1,800 1,826 500600-Retirement 591,032 609,472 679,254 390,541 390,541 392,000 500602-Unfunded Accr. Liab. (UAL) - 598 - 23,383 25,000 26,000 500603-PERS 3069 Misc. Classic - - - 14,026 - -
500604-PERS 26454 Misc. Pepra - - - 5,456 10,700 10,778 500605-PERS 3070 Safety Classic - - - 83,486 37,000 37,076 500606-PERS 25405 Safety Pepra - - - 84,566 30,000 281,155 500700-OPEB - Health Insurance - - - 33,241 30,000 25,000 500800-Health Insurance 577,432 627,753 597,411 494,287 627,753 657,456 500801-Dental Insurance 20,004 20,053 18,381 15,629 20,053 19,793 500802-Vision Insurance 9,389 9,197 8,712 7,229 9,197 9,305 500803-Life Insurance 11,364 13,251 12,373 11,839 13,251 14,512 500880-Work Comp Insurance - 1,277 366,285 187,653 517,279 543,143 500990-Non-Cash Labor Cost Allocation - (59,738) - - - - 509000-Payroll Taxes - 16,332 248,874 251,347 269,677 283,162 Total 82-Wages & Benefits $5,384,604 $5,893,876 $5,848,011 $4,979,715 $5,993,974 $6,523,684 83-Planned Operations
510000-Office Supplies 28,120 28,469 30,785 28,724 29,400 30,000 510001-Departmental Supplies 55,286 55,634 70,066 63,999 69,700 73,500 510003-PAL / Explorer Supplies - - 5,000 25 500 500
510014-Canine Supplies 2,259 3,547 4,080 2,034 3,030 4,100 510100-Service Agreements 5,518 6,383 5,610 10,276 16,500 19,220 510103-Postage & Freight 2,352 1,614 2,244 1,142 750 2,250 510105-Software Licensing 31,911 42,114 55,100 55,179 47,500 - 2022/23 SHAFTER OPERATING BUDGET 87

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Police
Actual Actual Budget 11Mo Actual Projection Budget
2020/21 2021/22 2022/23 2022/23 2022/23 2023/24
510106-Subscriptions & Dues 1,061 957 1,500 444 720 1,050 510109-Janitorial Services 36,203 53,427 40,000 43,406 51,900 52,000 510113-CA Law Enfc Telcom Sys (CLETS) 14,708 14,708 17,340 10,954 15,000 15,500 510115-Recruitment 30,762 11,855 50,000 23,574 29,000 50,000 510120-DUI Crime Lab 14,923 14,743 15,221 15,886 15,890 15,900 510150-Software Subscription - - - 1,538 - 56,100
510200-Repairs & Maintenance 32,995 26,814 28,000 7,824 10,000 15,050 510202-Hardware, Tools, Equip, Mainte - - - 47,833 47,830 - 510204-Equipment Repair 1,750 5,415 7,266 366 4,000 10,500 510205-Building Repair & Maintenance 10,479 6,526 10,000 6,973 7,500 10,000 510300-Vehicle Operations 187,571 116,831 82,651 79,654 85,500 85,500 510302-Vehicle Operations - Fuel - 100,556 150,500 113,374 145,500 150,500 510400-Professional Services 16,185 24,751 33,500 29,464 26,700 27,100 510501-Training 16,362 13,058 40,000 32,540 38,800 39,000 510505-Travel 13,956 20,767 35,700 37,611 46,700 47,000 510701-Communications 52,073 49,327 51,440 65,950 58,450 67,500 510809-Assessment fees - - - 1,581 1,580 5,000
Total 83-Planned Operations $554,474 $597,496 $736,003 $680,352 $752,450 $777,270 85-Required Operations
510704-Water 8,059 8,031 10,047 7,678 9,000 8,280
510705-Sewer 2,696 2,750 3,060 2,622 3,000 2,840
510706-Refuse 2,247 2,496 4,499 3,873 2,500 2,580
510707-Power 60,437 57,613 60,180 52,343 60,000 77,160
510708-Natural Gas 1,108 1,312 5,100 2,690 3,000 2,000
510805-Bad Debt Expense (10) (17) - (1) - -
Total 85-Required Operations $74,537 $72,185 $82,886 $69,204 $77,500 $92,860 88-Operations -Internal
520000-Asset Replace 127,500 - 173,400 - 128,000 173,400 520100-Internal ISF Chrg - Shop 94,417 71,659 97,981 - 90,000 97,981 520200-Internal ISF Chrg - Building 100,779 4,947 103,602 - 105,000 132,610 520300-Internal ISF Chrg - IT 342,969 345,868 440,726 - 343,000 658,700 520400-Internal ISF Chrg - Liability 282,318 131,743 325,242 - 292,000 343,460 Total 88-Operations -Internal $947,983 $554,217 $1,140,951 $0 $958,000 $1,406,151 92-Capital Outlay
570100-Automotive Equipment 272,255 67,945 316,301 481,261 210,000 150,000 570200-Machinery & Equipment 17,973 5,810 127,560 79,880 85,000 68,500 Total 92-Capital Outlay $290,228 $73,755 $443,861 $561,141 $295,000 $218,500 93-Capital Projects
580200-Capital Prj.- Buildings & Imp. 13,220 - 300,000 - 500,000 - 580300-Capital Prj.- Other Imp. - 10,945 - - - -
Total 93-Capital Projects $13,220 $10,945 $300,000 $0 $500,000 $0 Expenses $7,265,046 $7,202,474 $8,551,712 $6,290,412 $8,576,924 $9,018,465 79-Transfers-In
490202-Trans In - SLEF 156,727 151,078 - 15,606 15,607 15,000 Total 79-Transfers-In $156,727 $151,078 $0 $15,606 $15,607 $15,000 Revenues $156,727 $151,078 $0 $15,606 $15,607 $15,000
Total Police Net Surplus/(Deficit) ($6,949,491) ($6,878,925) ($8,332,015) ($6,043,930) ($8,434,058) ($8,846,075) 88 SHAFTER OPERATING BUDGET 2022/23

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2022/23 SHAFTER OPERATING BUDGET 89

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Animal Control DescripƟon of Major Services:

Animal Control is a Division of the Police Department. This Division is responsible for patrol of the community for animals that are not in custody of their owner. This Division operates and maintains the animal holding facility. Animal control has become a priority of the City Council.

Fiscal Year 2022-23 Highlights and Accomplishments
 Re-introduced 7-day opera�ons with the lling of the Animal Control Officer posi�on.  Implemented low-cost microchipping program.
 Expanded Spay and Neuter services for city residents.

Fiscal Year 2023-24 Goals and ObjecƟves
Expand service to the public through grant funding by increasing the number of community spay and neuter clinics to twice a month from the exis�ng prac�ce of once per month.
90 SHAFTER OPERATING BUDGET 2022/23

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ANIMAL CONTROL
Animal Control
Actual Actual Budget 11Mo Actual Projection Budget
2020/21 2021/22 2022/23 2022/23 2022/23 2023/24
71-Fees for Service
411000-Animal Control - Misc 9,945 4,880 - 5,175 5,200 5,000 411001-Animal Control - Shelter Fees 3,355 2,450 2,500 1,365 1,530 2,440 411002-Animal Control - Adoption Fees 9,550 9,921 7,600 6,555 6,600 9,880 Total 71-Fees for Service $22,850 $17,251 $10,100 $13,095 $13,330 $17,320 73-License & Permits
430100-Animal License Fee 4,370 4,570 4,100 3,070 2,600 4,550 Total 73-License & Permits $4,370 $4,570 $4,100 $3,070 $2,600 $4,550 74-Fines, Forfeitures,
440201-Spay/Neuter Failure Penalty - - 50 - - -
Total 74-Fines, Forfeitures, $0 $0 $50 $0 $0 $0
77-Grants & Donations
470300-Donations - Misc 1,000 34,330 900 - - -
Total 77-Grants & Donations $1,000 $34,330 $900 $0 $0 $0 Revenues $28,220 $56,151 $15,150 $16,165 $15,930 $21,870 82-Wages & Benefits
500000-Full Time Wages - 17,586 212,282 180,088 212,282 227,724 500400-Overtime 2,316 8,751 5,000 4,345 8,752 7,500
500500-Cellphone Allowance 383 1,205 1,201 1,043 1,205 1,200 500502-Uniform & Equipment Allowance 214 - 850 1,155 - 850 500503-Education Reimbursement - - - 49 - -
500504-One-Time Compensation - 2,881 - 2,322 2,322 2,500 500506-Incentive- Bilingual Pay 1,375 4,340 7,909 3,339 4,200 3,706 500600-Retirement 22,228 20,471 32,804 13,686 13,686 13,800 500602-Unfunded Accr. Liab. (UAL) - - - 1,389 - -
500603-PERS 3069 Misc. Classic - - - 3,399 - -
500604-PERS 26454 Misc. Pepra - - - 3,743 6,220 6,223
500800-Health Insurance 32,603 33,990 54,420 29,482 33,990 37,596 500801-Dental Insurance 1,701 1,176 886 897 1,176 1,155 500802-Vision Insurance 788 540 403 392 540 497
500803-Life Insurance 812 775 665 772 775 836
500880-Work Comp Insurance 34,824 32,546 23,148 12,162 32,547 34,174 500990-Non-Cash Labor Cost Allocation - (3,174) - - - - 509000-Payroll Taxes 16,611 15,168 18,168 15,261 15,168 15,927 Total 82-Wages & Benefits $324,100 $315,994 $357,736 $273,524 $332,863 $353,688 83-Planned Operations
510000-Office Supplies 403 177 510 279 560 560
510001-Departmental Supplies 24,413 30,500 32,030 15,659 22,850 26,000 510100-Service Agreements 3,163 2 11,630 11,475 6,250 14,320 510103-Postage & Freight 25 23 204 132 200 200
510105-Software Licensing 295 295 612 295 295 300
510106-Subscriptions & Dues - 250 459 100 450 16,450
510111-Adoption Services 47,226 45,042 52,200 51,198 57,370 64,200 510115-Recruitment - 69 - 835 - -
510124-Spay/Neuter Expenses - 25,200 28,800 28,800 28,800 33,600 510200-Repairs & Maintenance 7,877 26,722 20,000 18,501 23,390 20,000 510300-Vehicle Operations 7,475 4,943 2,000 733 1,970 2,000 510302-Vehicle Operations - Fuel - 4,041 15,000 7,446 15,000 15,000 510400-Professional Services 5,966 19,541 8,505 763 10,250 - 510501-Training (652) - 2,040 1,720 2,120 2,300
510505-Travel 92 - 5,000 - 2,000 1,000
510701-Communications 1,707 1,455 1,663 1,943 1,800 1,500 Total 83-Planned Operations $97,990 $158,260 $180,653 $139,879 $173,305 $197,430 85-Required Operations
510704-Water 2,782 2,815 8,160 2,651 3,000 2,900
510705-Sewer 1,426 1,426 3,468 1,307 2,000 1,470
2022/23 SHAFTER OPERATING BUDGET 91

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Animal Control
Actual Actual Budget 11Mo Actual Projection Budget
2020/21 2021/22 2022/23 2022/23 2022/23 2023/24
510706-Refuse 1,938 2,342 3,721 3,319 2,700 2,420
510707-Power 14,360 16,462 14,000 8,865 13,000 22,050
510708-Natural Gas 6,418 8,685 6,559 8,640 9,000 8,950
510805-Bad Debt Expense - (250) - - - -
Total 85-Required Operations $26,924 $31,480 $35,908 $24,782 $29,700 $37,790 88-Operations -Internal
520100-Internal ISF Chrg - Shop 7,454 5,657 7,735 - 7,100 7,735 520200-Internal ISF Chrg - Building 6,044 - 16,813 - 6,500 21,520 520300-Internal ISF Chrg - IT 20,672 41,879 45,842 - 21,500 59,370 520400-Internal ISF Chrg - Liability 16,856 7,620 20,960 - 18,000 22,140 Total 88-Operations -Internal $51,026 $55,156 $91,350 $0 $53,100 $110,765 92-Capital Outlay
570100-Automotive Equipment 122 - - - - -
Total 92-Capital Outlay $122 $0 $0 $0 $0 $0
93-Capital Projects
580200-Capital Prj.- Buildings & Imp. 10,947 - - - - -
Total 93-Capital Projects $10,947 $0 $0 $0 $0 $0
Expenses $511,109 $560,890 $665,647 $438,185 $588,968 $699,673 Total Animal Control Net Surplus/(Deficit) ($482,889) ($504,739) ($650,497) ($422,020) ($573,038) ($677,803) 92 SHAFTER OPERATING BUDGET 2022/23

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2022/23 SHAFTER OPERATING BUDGET 93

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Engineering DescripƟon of Major Services:

The City’s Engineering Division is a division of the Public Works Department. It provides engineering and technical support services for all development within the City. Development proposals include subdivision maps, civil engineering site plans, and public infrastructure improvement plans for the division’s review and approval. The division also provides construcƟon inspecƟon services to insure conformance to construcƟon standards, plans, specicaƟons and statutory regulaƟons. The division assists with developing the City’s Capital Improvement Program (CIP). Proper planning is criƟcal in building an infrastructure system that will provide for future commercial, industrial, and residenƟal growth. Design and construcƟon management services are provided by the division for the projects approved in the CIP. The Engineering Division assists in the coordinaƟon and management for the City’s Public Works Department. The City’s Economic Development ventures are also supported by the division with design and construcƟon management services.

Fiscal Year 2022-23 Highlights and Accomplishments
Fiscal Year 2023-24 Goals and ObjecƟves
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ENGINEERING
Engineering
Actual Actual Budget 11Mo Actual Projection Budget
2020/21 2021/22 2022/23 2022/23 2022/23 2023/24
71-Fees for Service
410700-Engineering Fees - Misc 352,387 22,789 60,000 40,146 2,000 22,680 410701-Offsite Plan Check and Inspect 709,998 134,771 225,000 576,658 600,000 134,100 Total 71-Fees for Service $1,062,385 $157,560 $285,000 $616,804 $602,000 $156,780 73-License & Permits
430200-Encroachment Permit 10,768 39,434 8,650 4,384 4,000 39,240 Total 73-License & Permits $10,768 $39,434 $8,650 $4,384 $4,000 $39,240 Revenues $1,073,153 $196,994 $293,650 $621,188 $606,000 $196,020 82-Wages & Benefits
500000-Full Time Wages - 17,402 512,426 566,945 512,426 477,191 500100-Part Time Wages 374 1,214 - 4,353 6,800 7,000
500400-Overtime 2 355 - 180 300 300
500500-Cellphone Allowance 1,188 3,904 3,908 3,813 3,904 4,140 500501-Auto Allowance 1,280 4,578 177 3,964 4,578 4,675 500502-Uniform & Equipment Allowance 598 1,235 - 1,459 2,000 2,000 500503-Education Reimbursement 5,250 48 - - 100 -
500504-One-Time Compensation 4,845 13,118 - 4,502 899 900 500506-Incentive- Bilingual Pay 674 1,498 1,156 558 1,498 672 500600-Retirement 58,304 57,139 47,474 55,731 55,732 60,000 500602-Unfunded Accr. Liab. (UAL) - - - 3,353 - -
500603-PERS 3069 Misc. Classic - - - 6,215 - -
500604-PERS 26454 Misc. Pepra - - - 7,342 15,000 15,711 500800-Health Insurance 74,706 74,481 50,383 108,327 74,481 44,083 500801-Dental Insurance 2,340 1,912 1,349 3,256 1,912 1,369 500802-Vision Insurance 1,155 877 592 1,476 877 604
500803-Life Insurance 1,744 1,754 1,512 2,537 2,400 2,559 500880-Work Comp Insurance - 250 18,119 56,927 34,479 36,203 500990-Non-Cash Labor Cost Allocation - (12,856) - - - - 509000-Payroll Taxes - 1,020 28,766 43,376 34,429 36,152 Total 82-Wages & Benefits $668,486 $675,085 $665,862 $874,314 $751,815 $693,559 83-Planned Operations
510000-Office Supplies 3,228 2,760 3,060 2,953 3,100 3,500 510001-Departmental Supplies 5,428 8,005 20,100 10,815 12,500 5,000 510100-Service Agreements 7,661 5,048 5,000 6,045 7,500 8,200 510103-Postage & Freight 308 132 500 397 500 500
510105-Software Licensing 11,142 10,813 10,200 18,271 16,152 15,000 510106-Subscriptions & Dues 295 849 200 336 500 720
510109-Janitorial Services 29,904 33,263 35,000 29,781 32,000 36,000 510115-Recruitment - 324 - 135 75,000 20,000
510150-Software Subscription - - - 352 - -
510200-Repairs & Maintenance 6,028 4,311 10,000 5,891 5,500 - 510202-Hardware, Tools, Equip, Mainte - - - - - 1,000
510205-Building Repair & Maintenance - - - - - 6,000
510300-Vehicle Operations 4,303 4,736 2,000 4,883 5,000 5,000 510302-Vehicle Operations - Fuel - 3,562 5,000 6,790 7,500 8,500 510400-Professional Services 186,735 96,767 50,000 24,897 20,000 10,000 510401-Engineering Services 17,744 62,705 61,200 4,000 10,000 90,000 510420-Legal Services 15,427 23,353 15,000 3,763 5,000 5,000 510501-Training 2,065 2,295 2,040 5,578 5,000 10,000
510505-Travel - 503 2,040 1,743 5,000 7,500
510701-Communications 3,558 4,337 5,100 4,474 4,500 5,100 510807-Regulatory & Permitting - - 200 147 - 500
510809-Assessment fees - - - 2,097 2,097 2,500
Total 83-Planned Operations $293,826 $263,763 $226,640 $133,348 $216,849 $240,020 85-Required Operations
510704-Water 702 703 9,000 488 800 730
510705-Sewer 36 36 1,020 33 40 40
510706-Refuse 2,601 3,760 4,080 2,814 3,500 3,880
2022/23 SHAFTER OPERATING BUDGET 95

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Engineering
Actual Actual Budget 11Mo Actual Projection Budget
2020/21 2021/22 2022/23 2022/23 2022/23 2023/24
510707-Power 5,908 1,679 8,000 49 150 260
Total 85-Required Operations $9,247 $6,178 $22,100 $3,384 $4,490 $4,910 88-Operations -Internal
520100-Internal ISF Chrg - Shop 12,423 9,429 12,893 - 12,000 12,893 520200-Internal ISF Chrg - Building 12,255 37,035 9,439 - 16,000 12,080 520300-Internal ISF Chrg - IT 41,913 33,742 37,304 - 42,000 48,312 520400-Internal ISF Chrg - Liability 34,176 16,352 45,132 - 36,000 47,660 Total 88-Operations -Internal $100,767 $96,558 $104,768 $0 $106,000 $120,945 92-Capital Outlay
570100-Automotive Equipment 5,107 - - - - -
570200-Machinery & Equipment - 989 - - - -
Total 92-Capital Outlay $5,107 $989 $0 $0 $0 $0
Expenses $1,077,433 $1,042,573 $1,019,370 $1,011,046 $1,079,154 $1,059,434 Total Engineering Net Surplus/(Deficit) ($4,280) ($845,579) ($725,720) ($389,858) ($473,154) ($863,414) 96 SHAFTER OPERATING BUDGET 2022/23

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2022/23 SHAFTER OPERATING BUDGET 97

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Streets DescripƟon of Major Services:

Street Maintenance is a Division of the Public Works Department. This division is responsible for maintenance of all City streets, alleys and right of way. Tasks include minor to moderate asphalt repair work and concrete repair work and development and administra�on of major street contracts under the capital improvement program. Other func�ons are sidewalk/curb/gu�er repair and replacement, roadside drainage, traffic signal maintenance, street striping, and maintenance of all storm drains.

Fiscal Year 2022-23 Highlights and Accomplishments
 Poso Avenue Street and Storm Drain Improvements.
 East Euclid Avenue Street Improvements.
 Zerker Road Reconstruc�on.

Fiscal Year 2023-24 Goals and ObjecƟves
Improvements to Major Thoroughfares
o Lerdo Highway
o Santa Fe Way
o Seventh Standard Road
Annual residen�al and alley street project
Graffi� Abatement Program
James Street decora�ve ligh�ng.
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STREETS Streets
Actual Actual Budget 11Mo Actual Projection Budget
2020/21 2021/22 2022/23 2022/23 2022/23 2023/24
71-Fees for Service
410801-Streets Fees - Sweeping 2,739 2,739 2,728 1,370 2,800 2,730 Total 71-Fees for Service $2,739 $2,739 $2,728 $1,370 $2,800 $2,730 77-Grants & Donations
470150-Grants - Miscellaneous Revenue 2,000 - - - - -
Total 77-Grants & Donations $2,000 $0 $0 $0 $0 $0
78-Other Revenue
480100-Misc Refunds - 101 - 60 61 110
Total 78-Other Revenue $0 $101 $0 $60 $61 $110
Revenues $4,739 $2,840 $2,728 $1,430 $2,861 $2,840
82-Wages & Benefits
500000-Full Time Wages - 9,912 733,052 542,694 733,052 814,980 500100-Part Time Wages 71 36 - - - -
500400-Overtime 35 562 - 834 800 800
500500-Cellphone Allowance 19 123 1,448 1,779 2,045 2,760 500501-Auto Allowance 866 3,096 119 2,392 3,096 3,145
500502-Uniform & Equipment Allowance 5,171 4,109 6,500 8,093 7,500 7,500 500503-Education Reimbursement - 19 - - 50 -
500504-One-Time Compensation 88 275 - 7,227 5,830 7,100 500506-Incentive- Bilingual Pay 797 1,307 - 2,098 1,307 8,592 500508-Incentive-Certificate Pay 282 562 950 - - -
500600-Retirement 7,830 9,364 98,692 39,834 39,846 41,500 500602-Unfunded Accr. Liab. (UAL) - - - 4,797 - -
500603-PERS 3069 Misc. Classic - - - 17,375 - -
500604-PERS 26454 Misc. Pepra - - - 12,398 24,200 25,051 500700-OPEB - Health Insurance - (277) - - - -
500800-Health Insurance 18,863 22,081 196,505 130,950 113,613 198,054 500801-Dental Insurance 699 689 5,329 4,411 3,448 6,747 500802-Vision Insurance 283 314 2,453 1,995 1,559 3,048 500803-Life Insurance 280 329 2,536 2,541 2,213 3,365
500880-Work Comp Insurance - 80 206,049 70,886 80,488 84,513 500990-Non-Cash Labor Cost Allocation - (1,184) - - - - 509000-Payroll Taxes - 2,472 55,025 42,240 34,016 35,718 Total 82-Wages & Benefits $748,679 $794,092 $1,308,658 $892,544 $1,053,063 $1,242,873 83-Planned Operations
510000-Office Supplies 728 402 1,020 156 1,000 1,500
510001-Departmental Supplies 68,712 68,695 62,841 79,167 100,000 100,000 510100-Service Agreements 384 252 1,020 286 500 1,500
510103-Postage & Freight 413 72 1,020 58 250 250
510105-Software Licensing 4,320 2,000 12,000 12,165 15,000 15,000 510109-Janitorial Services 2,622 7,398 7,500 7,197 9,200 13,000 510110-Landscaping Services - - 35,700 54,118 50,000 95,000 510115-Recruitment - - 5,100 1,059 - 1,500
510117-Traffic Sig. Operation & Maint 35,691 21,275 40,000 19,891 50,000 60,000 510121-Streetlight Repair and Maint. - 68,880 150,000 45,390 90,000 110,000 510130-Graffiti Removal - - 37,817 39,412 45,000 15,000 510150-Software Subscription - - - 1,121 - -
510200-Repairs & Maintenance 2,285 3,285 37,800 38,015 130,000 50,000 510202-Hardware, Tools, Equip, Mainte - - - - - 10,000
510204-Equipment Repair 12,298 10,634 20,000 12,681 7,500 10,000 510205-Building Repair & Maintenance - - - 83 - 1,000
510300-Vehicle Operations 75,698 39,652 75,000 72,280 75,000 40,000 510302-Vehicle Operations - Fuel - 8,739 40,000 55,189 68,000 70,000 510400-Professional Services 47,612 56,951 89,000 16,694 35,000 75,000 510420-Legal Services 875 1,800 5,000 100 500 2,500
510501-Training - 212 5,100 714 1,000 7,500
510505-Travel - 503 1,020 62 100 2,500
510701-Communications - 738 1,020 - 800 800
2022/23 SHAFTER OPERATING BUDGET 99

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Streets
Actual Actual Budget 11Mo Actual Projection Budget
2020/21 2021/22 2022/23 2022/23 2022/23 2023/24
510807-Regulatory & Permitting - - 200 217 500 500
510809-Assessment fees - - - 5,752 6,000 6,000
Total 83-Planned Operations $303,053 $370,344 $628,158 $461,808 $685,350 $688,550 85-Required Operations
510704-Water 351 351 22,620 9,108 11,400 10,810
510705-Sewer 18 18 - 32 60 40
510706-Refuse 16,234 29,900 1,000 2,905 3,500 30,800
510707-Power 5,802 4,649 36,000 5,136 7,500 11,940
Total 85-Required Operations $60,105 $53,977 $59,620 $17,181 $22,460 $53,590 88-Operations -Internal
520100-Internal ISF Chrg - Shop 44,724 33,944 46,412 - 43,000 46,412 520200-Internal ISF Chrg - Building 11,571 9,345 13,584 - 15,000 17,380 520300-Internal ISF Chrg - IT 39,576 35,145 33,355 - 40,000 43,193 520400-Internal ISF Chrg - Liability 5,990 - 55,607 - 41,000 58,730 Total 88-Operations -Internal $136,280 $101,894 $148,958 $0 $139,000 $165,715 92-Capital Outlay
570100-Automotive Equipment 5,107 - 292,000 193,762 200,000 - 570200-Machinery & Equipment - 989 25,000 27,103 13,000 - Total 92-Capital Outlay $5,107 $989 $317,000 $220,867 $213,000 $0 93-Capital Projects
580100-Capital Prj.- Infrastructure 747,798 2,356,417 1,000,000 70,909 6,250 25,000 Total 93-Capital Projects $747,798 $2,356,417 $1,000,000 $70,909 $6,250 $25,000 Expenses $2,001,022 $3,677,713 $3,462,394 $1,663,309 $2,119,123 $2,175,728 79-Transfers-In
490200-Trans In - Federal Grants - 29,460 - - - -
490204-Trans In - TDA - 4,912 - - - -
490305-Trans In - Traffic Mithigation - 2,831,241 - - - - Total 79-Transfers-In $0 $2,865,613 $0 $0 $0 $0
Revenues $0 $2,865,613 $0 $0 $0 $0
Total Streets Net Surplus/(Deficit) ($1,996,283) ($809,260) ($3,459,666) ($1,661,879) ($2,116,262) ($2,172,888) 100 SHAFTER OPERATING BUDGET 2022/23

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Public FaciliƟes DescripƟon of Major Services:

Public FaciliƟes is a Division of the Public Works Department. This Division maintains all City Park landscaping, park rest rooms, Arterial Street and other specied parkway landscaping.

Fiscal Year 2022-23 Highlights and Accomplishments
 Stringham Park Transit Stop.
 LighƟng at Mannel Park and Veterans Park.

Fiscal Year 2023-24 Goals and ObjecƟves
Mannel Park shade structure and irrigaƟon system replacement.

Kirschenmann Park eld and irrigaƟon improvements.

Skatepark equipment and lighƟng.

AquaƟcs Center pool and exterior improvements.

Veterans Park basketball court and soccer eld lighƟng.

Stringham Park ameniƟes and transit staƟon.
102 SHAFTER OPERATING BUDGET 2022/23

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Public Facilities PUBLIC FACILITIES
Actual Actual Budget 11Mo Actual Projection Budget
2020/21 2021/22 2022/23 2022/23 2022/23 2023/24
71-Fees for Service
415000-Miscelaneous Fees - 304 - 604 675 360
Total 71-Fees for Service $360 $664 $0 $604 $675 $360
75-Rents & Concessions
450100-Facility Rental (560) - 9,000 5,260 4,500 3,020
450200-Park Rental 460 2,155 - 5,861 5,186 6,540
Total 75-Rents & Concessions $1,670 $9,590 $9,000 $11,121 $9,686 $9,560 77-Grants & Donations
470000-CA Grant - - 4,649,676 - - -
470040-CA Grant - Prop 68 Local Parks 125,064 65,653 4,300,000 - - - Total 77-Grants & Donations $125,064 $65,653 $8,949,676 $0 $0 $0 78-Other Revenue
480100-Misc Refunds 425 - - - - -
Total 78-Other Revenue $425 $0 $0 $0 $0 $0
Revenues $127,519 $75,907 $8,958,676 $11,725 $10,361 $9,920 82-Wages & Benefits
500000-Full Time Wages 46,705 41,740 437,408 240,309 308,368 330,115 500100-Part Time Wages - - - 975 890 1,070
500400-Overtime 54 103 - 874 1,500 2,009
500500-Cellphone Allowance 27 84 1,697 1,436 1,684 1,560 500501-Auto Allowance 47 169 40 615 844 925
500502-Uniform & Equipment Allowance - - 1,500 4,190 4,100 4,100 500504-One-Time Compensation 289 331 - 2,285 1,735 2,000 500506-Incentive- Bilingual Pay 52 83 - 280 536 1,200
500508-Incentive-Certificate Pay 8 22 130 - - -
500600-Retirement 6,345 6,030 39,606 22,995 23,472 25,350 500602-Unfunded Accr. Liab. (UAL) - - - 2,860 - -
500603-PERS 3069 Misc. Classic - - - 7,583 - -
500604-PERS 26454 Misc. Pepra - - - 4,324 8,900 9,224
500700-OPEB - Health Insurance - (553) - - - -
500800-Health Insurance 13,939 12,361 77,946 46,156 79,927 67,005 500801-Dental Insurance 455 367 2,156 1,791 2,364 2,593 500802-Vision Insurance 206 167 967 827 1,080 1,208
500803-Life Insurance 186 187 1,172 1,114 1,201 918
500880-Work Comp Insurance 8,638 8,142 76,447 30,588 54,964 57,714 500990-Non-Cash Labor Cost Allocation - (183) - - - -
509000-Payroll Taxes 1,126 987 20,926 19,210 20,946 21,992 Total 82-Wages & Benefits $530,737 $502,030 $659,995 $388,412 $512,511 $528,983 83-Planned Operations
510000-Office Supplies - - 6,117 4,700 800 7,050
510001-Departmental Supplies 5,118 2,859 90,992 71,543 55,750 115,951 510100-Service Agreements - - 106,020 687 51,731 51,600 510103-Postage & Freight 18 22 762 148 244 860
510105-Software Licensing - - 2,142 3,638 4,400 22,142
510106-Subscriptions & Dues - - - - - 1,000
510109-Janitorial Services 1,455 7,398 2,040 2,564 8,950 1,500 510110-Landscaping Services 510 - 64,237 67,143 44,500 41,341 510114-Contract Services - - - 37,500 46,000 27,200
510115-Recruitment - - 815 315 - 9,134
510150-Software Subscription - - - 396 - -
510200-Repairs & Maintenance 1,085 1,030 71,631 61,643 57,363 54,600 510202-Hardware, Tools, Equip, Mainte - - - - 9,000 8,000 510204-Equipment Repair - - 15,401 428 2,500 15,201
510205-Building Repair & Maintenance - - - 1,933 - 3,500 510300-Vehicle Operations 8,557 2,733 16,842 10,536 9,500 34,320 510302-Vehicle Operations - Fuel - 428 3,000 16,233 8,604 6,000 510400-Professional Services 664 317 94,619 48,104 75,304 63,228 2022/23 SHAFTER OPERATING BUDGET 103

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Public Facilities
Actual Actual Budget 11Mo Actual Projection Budget
2020/21 2021/22 2022/23 2022/23 2022/23 2023/24
510420-Legal Services 2,350 - 2,500 275 - 2,500
510501-Training - - 2,703 4,409 350 10,203
510505-Travel - - 1,020 70 600 4,020
510600-Rents & Leases - 2,400 - 2,200 - -
510601-Equipment Rental - - - - - 7,000
510602-Property Rental - - 17,000 - - -
510701-Communications 828 821 2,040 4,119 4,600 4,940
510801-Outside Agency Costs 21,000 27,000 - 25,000 20,000 20,000 510807-Regulatory & Permitting - - 200 177 - -
510809-Assessment fees - - - 8,373 5,659 7,150
Total 83-Planned Operations $319,330 $264,722 $500,081 $372,131 $405,855 $518,440 85-Required Operations
510704-Water 9,948 12,920 101,980 101,572 118,800 165,420 510705-Sewer - - 1,714 489 600 570
510706-Refuse 2,212 329 8,670 3,793 4,300 4,110
510707-Power 5,697 12,705 29,520 36,525 46,000 73,020
510708-Natural Gas 182 180 16,320 2,108 2,650 2,350
Total 85-Required Operations $127,034 $207,820 $158,204 $144,487 $172,350 $245,470 88-Operations -Internal
520100-Internal ISF Chrg - Shop - 3,772 5,157 - 8,500 5,157 520200-Internal ISF Chrg - Building 1,510 - 117,986 - 15,600 151,000 520300-Internal ISF Chrg - IT 4,506 - 25,846 - 58,800 33,467 520400-Internal ISF Chrg - Liability 3,674 - 40,216 - 42,900 42,470 Total 88-Operations -Internal $76,198 $51,895 $189,205 $0 $125,800 $232,094 92-Capital Outlay
570000-Furniture & Fixtures - - 5,000 891 1,500 -
570100-Automotive Equipment 5,107 - 65,000 - - -
570200-Machinery & Equipment - - 25,000 24,523 25,000 - Total 92-Capital Outlay $45,198 $4,945 $95,000 $25,414 $26,500 $0 93-Capital Projects
580000-Capital Prj.- Land 342,800 - - - - -
580200-Capital Prj.- Buildings & Imp. - - 9,863,800 168,416 31,250 506,250 580300-Capital Prj.- Other Imp. - 3,350 2,513,828 347,482 447,500 93,750 Total 93-Capital Projects $558,941 $66,315 $12,377,628 $515,898 $478,750 $600,000 Expenses $1,657,438 $1,097,727 $13,980,113 $1,446,342 $1,721,766 $2,124,987 Total Public Facilities Net Surplus/(Deficit) ($1,529,919) ($1,021,820) ($5,021,437) ($1,434,617) ($1,711,405) ($2,115,067) 104 SHAFTER OPERATING BUDGET 2022/23

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2022/23 SHAFTER OPERATING BUDGET 105

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Building Department DescripƟon of Major Services:

The City’s Building Division enforces City Zoning Codes, Municipal Codes, California Building Codes and mechanical, electrical, plumbing, swimming pool and Title 24 energy standards. The division is also responsible for the abatement of dangerous buildings, the issuance of building permits, plan checking and inspec�ons of residen�al and commercial buildings within the limits of the City.

Fiscal Year 2022-23 Highlights and Accomplishments
 Permi�ed a 1,053,373 sq � shell warehouse for Rexco.
 Permi�ed a 1,088,027 sq � shell warehouse for Wonderful.  Permi�ed interior offices/restrooms improvements inside the 1,053,373 sq � shell warehouse.
 Permi�ed a 3,770 sq � OSHPD-3 licensed primary out-pa�ent medical office building.  Permi�ed improvements for the Countryside Corner Carwash.  Permi�ed a signicant renova�on project for 24-units at the Skyway Apartments.  Finalized a 9,375 sq � shell building for Floyd’s to accommodate the Phase-II interior improvements.
 Finalized all remaining mini-storage units for Derrell’s Mini Storage Facility.

Fiscal Year 2023-24 Goals and ObjecƟves
A�ending increased training to fully develop employees with leadership, management, educa�on, and technical skills.

Implement the recently adopted Title 24 California Code of Regula�ons and provide exper�se on newly adopted codes.
106 SHAFTER OPERATING BUDGET 2022/23

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BUILDING
Building Inspection
Actual Actual Budget 11Mo Actual Projection Budget
2020/21 2021/22 2022/23 2022/23 2022/23 2023/24
71-Fees for Service
410100-Building Fees - Misc 6,952 6,566 2,040 14,533 14,600 6,540 Total 71-Fees for Service $6,952 $6,566 $2,040 $14,533 $14,600 $6,540 73-License & Permits
430300-Building Permits 1,723,631 1,248,955 1,150,000 1,303,735 1,510,000 1,150,000 Total 73-License & Permits $1,723,631 $1,248,955 $1,150,000 $1,303,735 $1,510,000 $1,150,000 Revenues $1,730,583 $1,255,521 $1,152,040 $1,318,268 $1,524,600 $1,156,540 82-Wages & Benefits
500000-Full Time Wages - 26,300 559,288 499,360 559,288 588,820 500100-Part Time Wages - - - 2,514 3,000 3,600
500400-Overtime 5,173 9,758 - 5,030 6,000 6,000
500500-Cellphone Allowance 1,184 5,299 6,127 5,297 5,299 6,000 500501-Auto Allowance 1,348 4,819 185 4,172 4,819 4,885 500502-Uniform & Equipment Allowance 1,096 1,404 - 1,707 2,000 2,000 500503-Education Reimbursement - 309 - 177 - -
500504-One-Time Compensation 5,190 5,917 - 6,966 - -
500506-Incentive- Bilingual Pay 245 697 770 631 900 768 500600-Retirement 43,088 50,456 59,988 36,166 36,167 36,200 500602-Unfunded Accr. Liab. (UAL) - - - 3,660 - -
500603-PERS 3069 Misc. Classic - - - 6,475 - -
500604-PERS 26454 Misc. Pepra - - - 11,589 27,000 27,047 500700-OPEB - Health Insurance - 6,118 - 1,214 6,118 6,000 500800-Health Insurance 50,396 67,047 86,543 66,082 67,047 79,012 500801-Dental Insurance 3,114 3,459 3,755 3,186 3,459 3,707 500802-Vision Insurance 1,398 1,566 1,720 1,456 1,566 1,696 500803-Life Insurance 1,584 1,958 2,096 2,140 1,958 2,604 500880-Work Comp Insurance - 149 24,908 11,982 51,320 53,882 500990-Non-Cash Labor Cost Allocation - (11,734) - - - - 509000-Payroll Taxes - 2,012 40,735 38,868 37,828 39,615 Total 82-Wages & Benefits $625,023 $737,913 $786,115 $708,672 $813,769 $861,836 83-Planned Operations
510000-Office Supplies 1,404 2,234 4,540 4,525 3,500 3,500 510001-Departmental Supplies 7,035 12,084 16,260 19,616 16,274 9,000 510100-Service Agreements 1,139 195 1,200 168 300 300
510103-Postage & Freight 4,612 2,455 4,674 4,131 2,000 2,000 510105-Software Licensing 2,820 1,677 30,000 11,338 16,000 10,000 510106-Subscriptions & Dues 4,354 9,653 10,125 2,415 1,500 1,500 510110-Landscaping Services 719 1,555 1,500 987 1,500 1,500 510115-Recruitment 1,459 1,161 1,020 167 - -
510150-Software Subscription - - 1,700 1,690 - -
510200-Repairs & Maintenance 3,707 3,727 4,000 3,094 4,163 4,200 510300-Vehicle Operations 16,795 9,615 10,000 13,133 12,045 12,300 510302-Vehicle Operations - Fuel - 11,485 14,000 9,927 10,250 10,500 510400-Professional Services 274,527 139,392 169,500 114,878 168,000 150,000 510420-Legal Services - 566 1,500 - - -
510501-Training 1,594 4,052 10,060 161 160 6,000
510505-Travel 75 1,670 3,500 3,469 3,469 4,200
510701-Communications - - 2,040 1,517 2,500 2,500
Total 83-Planned Operations $320,240 $201,521 $285,619 $191,214 $241,661 $217,500 85-Required Operations
510704-Water 234 - 3,000 - - -
510705-Sewer 28 - - - - -
Total 85-Required Operations $262 $0 $3,000 $0 $0 $0
88-Operations -Internal
520000-Asset Replace 3,750 - 5,100 - 4,000 5,100
520100-Internal ISF Chrg - Shop 9,939 7,543 10,314 - 10,000 10,314 520200-Internal ISF Chrg - Building 11,704 36,365 11,092 - 16,000 14,190 2022/23 SHAFTER OPERATING BUDGET 107

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Building Inspection
Actual Actual Budget 11Mo Actual Projection Budget
2020/21 2021/22 2022/23 2022/23 2022/23 2023/24
520300-Internal ISF Chrg - IT 40,031 39,384 48,542 - 41,000 62,866 520400-Internal ISF Chrg - Liability 32,642 17,652 51,491 - 34,000 54,380 Total 88-Operations -Internal $98,066 $100,944 $126,539 $0 $105,000 $146,850 Expenses $1,043,591 $1,040,378 $1,201,273 $899,886 $1,160,430 $1,226,186 Total Building Inspection Net Surplus/(Deficit) $686,992 $215,143 ($49,233) $418,382 $364,170 ($69,646) 108 SHAFTER OPERATING BUDGET 2022/23

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2022/23 SHAFTER OPERATING BUDGET 109

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Code Compliance DescripƟon of Major Services:

Code Compliance is a Division under Building and is responsible for ensuring compliance under the City’s Municipal Code and other State laws. Code Compliance’s mission is to advocate improving the overall quality of life within ShaŌer ensuring compliance of property maintenance standards, idenƟfying public nuisance condiƟons to eliminate visual blight, protect the value of adjacent properƟes, and to protect the health, safety, and general welfare of the community.

Fiscal Year 2022-23 Highlights and Accomplishments
Fiscal Year 2023-24 Goals and ObjecƟves
AƩending increased training to fully develop employees with leadership, management, educaƟon, and technical skills.

Assist with voluntary compliance of code violaƟons to reduce blight within the City and reduce legal acƟons for community violators through public outreach. 110 SHAFTER OPERATING BUDGET 2022/23

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Code Compliance CODE COMPLIENCE
Actual Actual Budget 11Mo Actual Projection Budget
2020/21 2021/22 2022/23 2022/23 2022/23 2023/24
71-Fees for Service
410150-Abatement Fees 49,159 2,450 - 27,041 26,114 2,440 Total 71-Fees for Service $49,159 $2,450 $0 $27,041 $26,114 $2,440 74-Fines, Forfeitures,
440004-Fines - Code Compliance 2,825 - 1,040 - - -
Total 74-Fines, Forfeitures, $2,825 $0 $1,040 $0 $0 $0
Revenues $51,984 $2,450 $1,040 $27,041 $26,114 $2,440
82-Wages & Benefits
500000-Full Time Wages 75,134 24,925 65,000 38,817 65,000 70,904 500400-Overtime (106) - - 712 - 3,000
500500-Cellphone Allowance 134 - - 231 360 -
500502-Uniform & Equipment Allowance 749 - 800 225 - -
500504-One-Time Compensation - 3,710 - - 3,800 4,000
500506-Incentive- Bilingual Pay 307 358 400 - - -
500507-Incentive- Degree 1,111 1,314 - - - -
500600-Retirement 13,305 4,756 6,000 1,755 1,756 1,800
500602-Unfunded Accr. Liab. (UAL) - - - 425 - -
500604-PERS 26454 Misc. Pepra - - - 2,205 4,690 4,692
500800-Health Insurance 21,729 6,177 22,000 13,292 6,177 19,416 500801-Dental Insurance 764 192 37 343 192 514
500802-Vision Insurance 341 86 16 127 86 191
500803-Life Insurance 290 84 31 187 84 138
500880-Work Comp Insurance 8,090 2,265 2,300 1,023 2,265 2,379 509000-Payroll Taxes 5,774 2,290 6,000 3,203 2,290 2,405 Total 82-Wages & Benefits $127,622 $46,157 $102,584 $62,545 $86,700 $109,439 83-Planned Operations
510000-Office Supplies 843 672 1,224 2,839 3,000 3,000
510001-Departmental Supplies 649 566 4,080 1,543 3,000 4,000 510100-Service Agreements 331 215 600 165 300 1,750
510103-Postage & Freight 1,184 2,474 1,020 1,385 1,400 1,400 510105-Software Licensing - - 2,000 - - -
510106-Subscriptions & Dues - 3 1,500 410 400 800
510110-Landscaping Services 719 1,550 1,500 973 1,500 1,500 510115-Recruitment - - 1,500 313 313 -
510200-Repairs & Maintenance 815 587 918 1,176 1,200 1,200 510300-Vehicle Operations 1,100 867 1,326 - - 2,500
510302-Vehicle Operations - Fuel - - - 1,247 1,000 1,200 510400-Professional Services 3,626 74,475 89,600 52,081 41,850 15,000 510420-Legal Services - - 1,000 1,106 1,106 -
510501-Training 858 (488) 1,500 3,719 4,000 1,500
510505-Travel - - 204 236 236 300
510701-Communications 81 - 408 - 600 600
Total 83-Planned Operations $10,206 $80,921 $108,380 $67,192 $59,905 $34,750 85-Required Operations
510705-Sewer 5 - - - - -
Total 85-Required Operations $5 $0 $0 $0 $0 $0
88-Operations -Internal
520000-Asset Replace 938 - 1,275 - 1,000 1,275
520100-Internal ISF Chrg - Shop - 1,886 - - 2,000 -
520200-Internal ISF Chrg - Building 2,405 7,273 - - 2,500 - 520300-Internal ISF Chrg - IT 8,226 5,305 5,000 - 8,300 6,471 520400-Internal ISF Chrg - Liability 6,707 3,082 - - 7,000 - Total 88-Operations -Internal $18,276 $17,546 $6,275 $0 $20,800 $7,746 Expenses $156,109 $144,624 $217,239 $129,737 $167,405 $151,935 Total Code Compliance Net Surplus/(Deficit) ($104,125) ($142,174) ($216,199) ($102,696) ($141,291) ($149,495) 2022/23 SHAFTER OPERATING BUDGET 111

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Water
Actual Actual Budget 11Mo Actual Projection Budget
2020/21 2021/22 2022/23 2022/23 2022/23 2023/24
94-Transfers-Out
595002-Trans Out - Water Operations - 1,616,600 - - - - Total 94-Transfers-Out $0 $1,616,600 $0 $0 $0 $0
Expenses $0 $1,616,600 $0 $0 $0 $0
Total Water Net Surplus/(Deficit) $0 ($1,616,600) $0 $0 $0 $0 112 SHAFTER OPERATING BUDGET 2022/23

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GENERAL FUND REVENUE DETAILS
Non-Departmental
Actual Actual Budget 11Mo Actual Projection Budget
2020/21 2021/22 2022/23 2022/23 2022/23 2023/24
70-Taxes
400000-Prop Tax - Current Sec 1,810,502 1,936,203 1,822,382 2,367,127 1,842,381 1,926,530 400001-Prop Tax - Current Unsec 222,526 198,837 210,000 261,279 261,000 197,850 400002-Prop Tax - Supp Current Sec 30,971 47,438 20,000 38,295 39,000 47,210 400003-Prop Tax - Supp Current Unsec 1,250 1,471 500 1,827 1,830 1,470 400004-Prop Tax - Prior Sec 23,472 23,100 15,000 17,849 17,900 22,990 400005-Prop Tax - Prior Unsec (1,945) 2,520 1,000 8,819 8,900 2,510 400006-Prop Tax - Supp Prior Sec 4,310 4,840 3,000 12,625 12,700 4,820 400007-Prop Tax - Supp Prior Unsec 120 39 100 93 200 40 400008-Prop Tax - State-Aid Home Exem 8,950 19,211 10,100 7,963 10,200 19,120 400009-Prop Tax - Aircraft - 5,837 - (5,837) - 5,810
400010-Prop Tax - In Lieu of VLF 2,820,686 3,069,166 2,923,950 3,933,782 2,923,950 3,053,830 400011-Prop Tax - RDA Pass Thru 56,885 57,460 - 61,131 61,132 57,180 400012-Prop Tax - ABx1 26 Excess 151,302 203,362 150,000 157,233 158,200 202,350 400013-Prop Tax - Other In Lieu Taxes 1,409 14,544 300 4,825 1,500 14,480 400100-Sales Tax - Bradley-Burns 22,014,895 23,647,976 24,900,000 16,037,825 25,095,000 25,354,000 400200-Franchise Tax - Electricity 382,439 477,370 227,029 592,859 593,000 474,990 400201-Franchise Tax - Natural Gas 61,545 91,033 - 136,248 136,250 90,580 400202-Franchise Tax - Refuse 367,667 439,322 250,000 372,260 337,000 440,000 400203-Franchise Tax - Cable 91,820 97,565 70,000 69,276 48,000 97,080 400400-Real Property Trans Tax 94,632 108,562 61,000 95,076 89,000 108,020 400700-Motor Vehicle License Fee/Tax 14,992 - 10,200 20,999 21,000 - Total 70-Taxes $28,158,428 $30,445,856 $30,674,561 $24,191,554 $31,658,143 $32,120,860 71-Fees for Service
412510-Late Fees - - - 7,210 - -
415000-Miscelaneous Fees 57,994 596,684 173,360 3,628 253,000 300,000 Total 71-Fees for Service $57,994 $596,684 $173,360 $10,838 $253,000 $300,000 73-License & Permits
435000-Misc Permits 75 750 500 710 700 750
Total 73-License & Permits $75 $750 $500 $710 $700 $750 74-Fines, Forfeitures,
440200-Penalties 1,817 1,412 1,000 - 1,900 1,410
Total 74-Fines, Forfeitures, $1,817 $1,412 $1,000 $0 $1,900 $1,410 75-Rents & Concessions
450000-Lease Revenues 302,332 301,720 228,682 231,528 300,000 309,380 450100-Facility Rental - 25 - - - 30
450400-Mineral Rights 19,042 26,616 15,560 23,500 25,000 26,490 Total 75-Rents & Concessions $321,374 $328,361 $244,242 $255,028 $325,000 $335,900 76-Investment Earnings
460100-Interest - Property Tax 962 815 - 494 1,000 820
460145-Interest - Leases - 14,620 - - - -
Total 76-Investment Earnings $962 $15,435 $0 $494 $1,000 $820 77-Grants & Donations
470107-FED GRNT State Pass thru 252,388 - 253,000 - - - 470108-FED GRNT County Pass Thru 632,617 - - - - -
Total 77-Grants & Donations $885,005 $0 $253,000 $0 $0 $0 78-Other Revenue
480000-Sale of Prop - Capitalized 788,700 - 10,200 - - - 480100-Misc Refunds 219,025 24,798 86,700 28,397 16,000 24,680 480400-Restitution 5,797 713 - - - 710
Total 78-Other Revenue $1,013,522 $25,511 $96,900 $28,397 $16,000 $25,390 2022/23 SHAFTER OPERATING BUDGET 113

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Non-Departmental
Actual Actual Budget 11Mo Actual Projection Budget
2020/21 2021/22 2022/23 2022/23 2022/23 2023/24
80-Operations -Internal
416001-Ind Cost Allocation - Operat 920,187 341,795 1,416,064 - 340,000 340,090 Total 80-Operations -Internal $920,187 $341,795 $1,416,064 $0 $340,000 $340,090 Revenues $31,359,364 $31,755,804 $32,859,627 $24,487,021 $32,595,743 $33,125,220 83-Planned Operations
510001-Departmental Supplies 259 - - - 300 -
510600-Rents & Leases 2,000 - - - 3,000 -
Total 83-Planned Operations $2,259 $0 $0 $0 $3,300 $0
91-Other Non-Operationa
560800-Emergency Response 597,066 11,215 - - 11,000 -
Total 91-Other Non-Operationa $597,066 $11,215 $0 $0 $11,000 $0 92-Capital Outlay
570100-Automotive Equipment 1,103 - - - - -
Total 92-Capital Outlay $1,103 $0 $0 $0 $0 $0
93-Capital Projects
580200-Capital Prj.- Buildings & Imp. 9,437 69,611 - 7,485 - 50,000 Total 93-Capital Projects $9,437 $69,611 $0 $7,485 $0 $50,000 Expenses $609,865 $80,826 $0 $7,485 $14,300 $50,000
79-Transfers-In
490209-Trans In - CDBG 42,520 - - - - -
Total 79-Transfers-In $42,520 $0 $0 $0 $0 $0
Revenues $42,520 $0 $0 $0 $0 $0
Total None Net Surplus/(Deficit) $30,792,019 $31,674,978 $32,859,627 $24,479,536 $32,581,443 $33,075,220 114 SHAFTER OPERATING BUDGET 2022/23

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ENTERPRISE FUNDS
Enterprise Fund Expense Budget Changes
Enterprise Funds Summary
Five -Year Projection (Water, WW, Refuse)
Water
Wastewater
Refuse
Rail
Dial-A-Ride
Fiber/Telecommunications

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116 SHAFTER OPERATING BUDGET 2022/23
FY23 vs FY24 Change
Actual Actual Budget Budget Dollar Pct % of
Enterprise Funds 2020/21 2021/22 2022/23 2023/24 Change Chg Total Water Operations 3,569,134 3,797,958 11,161,428 8,609,576 (2,551,852) -22.9% 53.9% Wastewater Operations 1,422,671 1,400,954 3,148,548 3,754,644 606,096 19.3% 23.5% Refuse 1,278,435 1,120,244 1,624,602 1,839,328 214,726 13.2% 11.5% Rail Operations 153,967 129,120 56,337 63,355 7,018 12.5% .4% Public Transit 345,783 312,335 373,627 909,608 535,981 143.5% 5.7% Telecommunications 112,672 198,045 266,943 787,467 520,524 195.0% 4.9% Total Enterprise Funds $6,882,662 $6,958,656 $16,631,485 $15,963,978 ($667,507) -4.0% 100% FY23 vs FY24 Change
Actual Actual Budget Budget Dollar Pct % of
Water Operations Category
Expenditures
2020/21 2021/22 2022/23 2023/24 Change Chg Total
82-Wages & Benefits 829,586 868,017 1,034,254 1,338,840 304,586 29.4% 15.6% 83-Planned Operations 795,276 982,796 1,111,140 1,461,250 350,110 31.5% 17.0% 85-Required Operations 1,345,347 1,386,584 1,268,650 1,754,870 486,220 38.3% 20.4% 88-Operations -Internal 598,924 560,561 1,059,081 1,075,678 16,597 1.6% 12.5% 90-Debt Service - - 298,938 298,938 .0% 3.5%
92-Capital Outlay 340 - 144,427 - (144,427) -100.0% .0% 93-Capital Projects (339) - 6,244,938 2,680,000 (3,564,938) -57.1% 31.1% Total Water Operations 3,569,134 3,797,958 11,161,428 8,609,576 (2,551,852) -22.9% 100% FY23 vs FY24 Change
Actual Actual Budget Budget Dollar Pct % of
Wastewater Operations Category
Expenditures
2020/21 2021/22 2022/23 2023/24 Change Chg Total
82-Wages & Benefits 371,844 350,111 388,315 509,594 121,279 31.2% 13.6% 83-Planned Operations 870,534 725,696 898,370 925,440 27,070 3.0% 24.6% 85-Required Operations 64,782 59,229 36,120 77,360 41,240 114.2% 2.1% 88-Operations -Internal 347,779 261,691 613,704 622,823 9,119 1.5% 16.6% 90-Debt Service 5,826 4,227 319,427 319,427 .0% 8.5%
91-Other Non-Operationa (238,094) - - - #.0% #.0%
92-Capital Outlay 340 - 79,427 - (79,427) -100.0% .0%
93-Capital Projects (340) - 813,185 1,300,000 486,815 59.9% 34.6% Total Wastewater Operations 1,422,671 1,400,954 3,148,548 3,754,644 606,096 19.3% 100% FY23 vs FY24 Change
Actual Actual Budget Budget Dollar Pct % of
Refuse Category Expenditures 2020/21 2021/22 2022/23 2023/24 Change Chg Total 82-Wages & Benefits 405,092 343,597 37,314 192,066 154,752 414.7% 10.4% 83-Planned Operations 466,140 464,919 1,261,943 1,282,557 20,614 1.6% 69.7% 85-Required Operations 35,247 69,286 3,020 42,380 39,360 1303.3% 2.3% 88-Operations -Internal 371,956 242,442 322,325 322,325 .0% 17.5% 92-Capital Outlay - - - - #.0% #.0%
Total Refuse 1,278,435 1,120,244 1,624,602 1,839,328 214,726 13.2% 100% FY23 vs FY24 Change
Actual Actual Budget Budget Dollar Pct % of
Rail Operations Category Expenditures 2020/21 2021/22 2022/23 2023/24 Change Chg Total 82-Wages & Benefits 78,192 54,646 22,775 27,215 4,440 19.5% 43.0% 83-Planned Operations 17,664 20,951 30,502 31,780 1,278 4.2% 50.2% 85-Required Operations 2,771 3,469 3,060 4,360 1,300 42.5% 6.9% 88-Operations -Internal 55,340 50,054 - - #.0% #.0%
Total Rail Operations 153,967 129,120 56,337 63,355 7,018 12.5% 100%

ENTERPRISE FUNDS EXPENSE BUDGET CHANGES SUMMARY

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2022/23 SHAFTER OPERATING BUDGET 117
FY23 vs FY24 Change
Actual Actual Budget Budget Dollar Pct % of
Public Transit Category Expenditures 2020/21 2021/22 2022/23 2023/24 Change Chg Total 82-Wages & Benefits 181,079 193,818 177,235 285,549 108,314 61.1% 31.4% 83-Planned Operations 54,095 32,564 32,555 44,610 12,055 37.0% 4.9% 85-Required Operations 5,798 10,647 6,000 14,270 8,270 137.8% 1.6% 88-Operations -Internal 104,811 75,306 157,837 165,179 7,342 4.7% 18.2% 92-Capital Outlay 15,438 - - 400,000 400,000 #.0% #.0%
93-Capital Projects (15,438) - - - #.0% #.0%
Total Public Transit 345,783 312,335 373,627 909,608 535,981 143.5% 100% FY23 vs FY24 Change
Actual Actual Budget Budget Dollar Pct % of
Telecommunications Category
Expenditures
2020/21 2021/22 2022/23 2023/24 Change Chg Total
83-Planned Operations 88,996 114,913 96,988 69,935 (27,053) -27.9% 8.9% 85-Required Operations 21,139 20,765 20,400 27,810 7,410 36.3% 3.5% 88-Operations -Internal 2,537 62,367 108,655 140,722 32,067 29.5% 17.9% 92-Capital Outlay - - 40,900 - (40,900) -100.0% .0%
93-Capital Projects - - - 549,000 549,000 #.0% #.0%
Total Telecommunications 112,672 198,045 266,943 787,467 520,524 195.0% 100%

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118 SHAFTER OPERATING BUDGET 2022/23
Water
Operations
Wastewater
Operations Refuse
Rail
Operations
Public
Transit Fiber Total
Revenues $ 5,857,500 $ 2,735,000 $ 1,545,530 $ 858,960 75,000 $ $ 704,100 $ 11,776,090 Expenses:
82-Wages & Benefits 1,338,840 509,594 192,066 285,549 27,215 2,353,264 - 83-Planned Operations 1,461,250 925,440 1,282,557 31,780 44,610 69,935 3,815,572 85-Required Operations 1,754,870 77,360 42,380 14,270 4,360 27,810 1,921,050 88-Operations -Internal 1,075,678 622,823 322,325 165,179 - 140,722 2,326,727 90-Debt Service 298,938 319,427 - - - 618,365 -
Operating Expenses $5,929,576 $2,454,644 $1,839,328 $63,355 $509,608 $238,467 $11,034,978 Operating Income (Loss) ($72,076) $280,356 ($293,798) $11,645 $349,352 $465,633 $741,112 91-Other Non-Operationa - - - - - - -
92-Capital Outlay - - - 400,000 - 400,000 -
93-Capital Projects 2,680,000 1,300,000 - - 549,000 - 4,529,000 79-Transfers-In 3,000,000 100,000 - - - 3,100,000 -
Non-Operating Expenses (320,000) 1,200,000 - 400,000 - 549,000 1,829,000 Net Income/(Loss) $ 247,924 $ (919,644) $ (293,798) $ (50,648) 11,645 $ $ (83,367) $ (1,087,888) 8,857,500
2,835,000
1,545,530
75,000
858,960
704,100
8,609,576
3,754,644
1,839,328
63,355
909,608
787,467
- 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 23/24 Proposed Budget
Enterprise Funds
22/23 Proposed Expenses 22/23 Projected Revenue

ENTERPRISE FUNDS SUMMARY CHART

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2022/23 SHAFTER OPERATING BUDGET 119
19/20 Actual 20/21 Actual 21/22 Actual 22/23 Budget
22/23
Projected
23/24
Proposed
Revenues $ 4,491,695 $ 5,301,458 $ 5,336,098 $ 5,522,000 $ 5,237,500 $ 5,857,500 Expenses:
82-Wages & Benefits 765,385 829,586 868,017 1,034,254 939,227 1,338,840 83-Planned Operations 667,838 795,276 982,796 1,111,140 1,346,612 1,461,250 85-Required Operations 1,103,099 1,345,347 1,386,584 1,268,650 1,303,150 1,754,870 88-Operations -Internal 555,914 598,924 560,561 1,059,081 740,000 1,075,678 90-Debt Service - - 298,938 - 298,938 -
Operating Expenses $3,092,236 $3,569,133 $3,797,958 $4,772,063 $4,328,989 $5,929,576 Operating Income (Loss) $1,399,459 $1,732,325 $1,538,140 $749,937 $908,511 ($72,076) 92-Capital Outlay 41,766 340 144,427 - 110,000 -
93-Capital Projects 775,614 (339) 6,244,938 - 550,000 2,680,000 79-Transfers-In - 1,662,929 - 3,000,000 3,000,000 -
Non-Operating Expenses $817,380 $1 ($1,662,929) $3,389,365 $660,000 ($320,000) Net Income/(Loss) $ 582,079 $ 1,732,324 $ 3,201,069 $ (2,639,428) $ 248,511 $ 247,924 $0.8M $0.8M $0.9M $1.0M $0.9M $1.3M
$1.8M $2.1M $2.4M $2.4M $2.6M
$0.6M $3.2M
$0.6M $0.6M
$1.4M $0.7M
$1.4M
$0.8M $0.0M $0.0M
$6.4M
$0.7M
$2.7M
$4.5M
$5.3M $5.3M $5.5M $5.2M
$5.9M
$0.0M
$2.0M
$4.0M
$6.0M
$8.0M
$10.0M
$12.0M
19/20 Actual 20/21 Actual 21/22 Actual 22/23 Budget 22/23 Projected 23/24 Proposed 23/24 Proposed Budget
Water Operations
Labor M&O Other Operating Expenses Capital Requests & CIP Revenues

WATER SUMMARY

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120 SHAFTER OPERATING BUDGET 2022/23
19/20 Actual 20/21 Actual 21/22 Actual 22/23 Budget
22/23
Projected
23/24
Proposed
Revenues $ 2,066,201 $ 2,409,336 $ 2,570,629 $ 2,735,000 $ 2,544,000 $ 2,735,000 Expenses:
82-Wages & Benefits 366,662 371,844 350,111 388,315 388,918 509,594 83-Planned Operations 536,048 870,534 725,696 898,370 831,702 925,440 85-Required Operations 31,950 64,782 59,229 36,120 61,200 77,360 88-Operations -Internal 339,003 347,779 261,691 613,704 381,000 622,823 90-Debt Service 32,186 5,826 4,227 319,427 206,000 319,427 Operating Expenses $1,305,849 $1,660,765 $1,400,954 $2,255,936 $1,868,820 $2,454,644 Operating Income (Loss) $760,352 $748,571 $1,169,675 $479,064 $675,180 $280,356 91-Other Non-Operationa (238,094) - - - - -
92-Capital Outlay 1,735 340 79,427 - 103,000 -
93-Capital Projects 247,315 (340) 813,185 - 425,000 1,300,000 79-Transfers-In 5,016,890 16,259 - - 100,000 -
Non-Operating Expenses (4,767,840) (238,094) (16,259) 892,612 528,000 1,200,000 Net Income/(Loss) $ 5,528,192 $ 986,665 $ 1,185,934 $ (413,548) $ 147,180 $ (919,644) $0.4M $0.4M $0.4M $0.4M $0.4M $0.5M
$0.6M
$0.9M $0.8M
$0.9M $0.9M
$1.0M
$0.4M
$0.1M $0.3M
$0.9M
$0.6M
$0.9M
$0.2M $0.0M $0.0M
$0.9M
$0.5M
$1.3M
$2.1M
$2.4M
$2.6M
$2.7M
$2.5M
$2.7M
$0.0M
$0.5M
$1.0M
$1.5M
$2.0M
$2.5M
$3.0M
$3.5M
$4.0M
19/20 Actual 20/21 Actual 21/22 Actual 22/23 Budget 22/23 Projected 23/24 Proposed 23/24 Proposed Budget
Wastewater Operations
Labor M&O Other Operating Expenses Capital Requests & CIP Revenues

WASTEWATER SUMMARY

Page 139 of 236 ends

2022/23 SHAFTER OPERATING BUDGET 121
19/20 Actual 20/21 Actual 21/22 Actual 22/23 Budget
22/23
Projected
23/24
Proposed
Revenues $ 1,056,593 $ 1,240,972 $ 1,421,358 $ 1,445,530 $ 1,502,520 $ 1,545,530 Expenses:
82-Wages & Benefits 413,403 405,092 343,597 37,314 145,943 192,066 83-Planned Operations 365,972 466,140 464,919 1,261,943 1,278,609 1,282,557 85-Required Operations 14,387 35,247 69,286 3,020 1,350 42,380 88-Operations -Internal 330,705 371,956 242,442 322,325 371,000 322,325 Operating Expenses $1,124,467 $1,278,435 $1,120,244 $1,624,602 $1,796,902 $1,839,328 Operating Income (Loss) (67,874) $ ($37,463) $301,114 ($179,072) ($294,382) ($293,798) 92-Capital Outlay - - - - 9,500 -
79-Transfers-In - 25,260 - - - -
Non-Operating Expenses - (25,260) - - 9,500 -
Net Income/(Loss) $ (67,874) $ (37,463) $ 326,374 $ (179,072) $ (303,882) $ (293,798) $0.4M $0.4M $0.3M
$0.0M
$0.1M $0.2M
$0.4M
$0.5M $0.5M
$1.3M
$1.3M
$1.3M
$0.3M
$0.4M
$0.2M
$0.3M
$0.4M
$0.3M
$1.1M
$1.2M
$1.4M $1.4M $1.5M $1.5M
$0.0M
$0.2M
$0.4M
$0.6M
$0.8M
$1.0M
$1.2M
$1.4M
$1.6M
$1.8M
$2.0M
19/20 Actual 20/21 Actual 21/22 Actual 22/23 Budget 22/23 Projected 23/24 Proposed 23/24 Proposed Budget
Refuse Operations
Labor M&O Other Operating Expenses Capital Requests & CIP Revenues

REFUSE SUMMARY

Page 140 of 236 ends

122 SHAFTER OPERATING BUDGET 2022/23
19/20 Actual 20/21 Actual 21/22 Actual 22/23 Budget
22/23
Projected
23/24
Proposed
Revenues $ 133,790 $ 18,900 $ 137,700 - $ $ 75,000 - $
Expenses:
82-Wages & Benefits 87,752 78,192 54,646 22,775 30,435 27,215 83-Planned Operations 24,101 17,664 20,951 30,502 18,000 31,780 85-Required Operations 6,811 2,771 3,469 3,060 4,700 4,360 88-Operations -Internal 62,517 55,340 50,054 63,000 - - Operating Expenses $181,181 $153,967 $129,120 $56,337 $116,135 $63,355 Operating Income (Loss) ($47,391) ($135,067) ($129,120) $81,363 ($116,135) $11,645 79-Transfers-In - - 2,372 - - -
Non-Operating Expenses - - (2,372) - - -
Net Income/(Loss) $ (47,391) $ (135,067) $ (126,748) $ 81,363 $ (116,135) $ 11,645 $0.1M $0.1M
$0.1M
$0.0M $0.0M $0.0M
$0.0M
$0.0M
$0.0M
$0.0M $0.0M $0.0M
$0.1M
$0.1M
$0.1M
$0.0M
$0.1M
$0.0M
$0.0M
$0.1M
$0.0M
$0.0M
$0.1M
$0.0M
$0.1M
$0.0M
$0.0M
$0.0M
$0.1M
$0.1M
$0.1M
$0.1M
$0.1M
$0.2M
$0.2M
$0.2M
19/20 Actual 20/21 Actual 21/22 Actual 22/23 Budget 22/23 Projected 23/24 Proposed 23/24 Proposed Budget
Rail Operations
Labor M&O Other Operating Expenses Capital Requests & CIP Revenues

RAIL SUMMARY

Page 141 of 236 ends

2022/23 SHAFTER OPERATING BUDGET 123
19/20 Actual 20/21 Actual 21/22 Actual 22/23 Budget
22/23
Projected
23/24
Proposed
Revenues $ 464,373 $ 408,975 $ 263,950 $ 446,360 $ 609,300 $ 858,960 Expenses:
82-Wages & Benefits 176,461 181,079 193,818 177,235 205,326 285,549 83-Planned Operations 26,767 54,095 32,564 32,555 40,560 44,610 85-Required Operations 7,389 5,798 10,647 6,000 7,000 14,270 88-Operations -Internal 102,743 104,811 75,306 157,837 106,200 165,179 Operating Expenses $313,360 $345,783 $312,335 $373,627 $359,086 $509,608 Operating Income (Loss) $151,013 $63,192 ($48,385) $72,733 $250,214 $349,352 92-Capital Outlay 15,438 - - - 400,000 -
93-Capital Projects (15,438) - - - - -
Transfers 21,604 - 8,667 - - -
Non-Operating Expenses (21,604) - (8,667) - 400,000 -
Net Income/(Loss) $ 151,013 $ 84,796 $ (39,718) $ 72,733 $ 250,214 $ (50,648) $0.2M $0.2M $0.2M $0.2M $0.2M
$0.3M
$0.0M $0.1M $0.0M $0.0M
$0.0M
$0.1M
$0.1M
$0.1M $0.1M $0.2M $0.1M
$0.2M
$0.5M
$0.4M
$0.3M
$0.4M
$0.6M
$0.9M
$0.0M
$0.1M
$0.2M
$0.3M
$0.4M
$0.5M
$0.6M
$0.7M
$0.8M
$0.9M
$1.0M
19/20 Actual 20/21 Actual 21/22 Actual 22/23 Budget 22/23 Projected 23/24 Proposed 23/24 Proposed Budget
Public Transit Operations
Labor M&O Other Operating Expenses Capital Requests & CIP Revenues

DIAL-A-RIDE SUMMARY

Page 142 of 236 ends

124 SHAFTER OPERATING BUDGET 2022/23
19/20 Actual 20/21 Actual 21/22 Actual 22/23 Budget
22/23
Projected
23/24
Proposed
Revenues $ 164,402 $ 179,192 $ 311,918 $ 165,886 $ 189,200 $ 704,100 Expenses:

Wages & Benefits
83-Planned Operations 106,493 88,996 114,913 96,988 82,435 69,935 85-Required Operations 20,517 21,139 20,765 20,400 18,000 27,810 88-Operations -Internal 59,772 2,537 62,367 108,655 43,000 140,722 Operating Expenses 186,782 $112,672 $198,045 $226,043 $143,435 $238,467 Operating Income (Loss) ($22,380) $66,520 $113,873 ($60,157) $45,765 $465,633 92-Capital Outlay 19,493 - 40,900 - - -
93-Capital Projects - - - - 549,000 -
Non-Operating Expenses $19,493 $0 $0 $40,900 $0 $549,000 Net Income/(Loss) $ (41,873) $ 66,520 $ 113,873 $ (101,057) $ 45,765 $ (83,367) $0.1M $0.1M $0.1M $0.1M $0.1M $0.1M
$0.1M $0.1M $0.1M $0.1M
$0.2M $0.0M $0.2M
$0.3M
$0.2M $0.2M
$0.7M
$0.0M
$0.1M
$0.2M
$0.3M
$0.4M
$0.5M
$0.6M
$0.7M
$0.8M
$0.9M
19/20 Actual 20/21 Actual 21/22 Actual 22/23 Budget 22/23 Projected 23/24 Proposed 23/24 Proposed Budget
Fiber/Telecommunications Operations
M&O Other Operating Expenses Capital Requests & CIP Revenues

FIBER SUMMARY

Page 143 of 236 ends

Five-Year Projection
20/21 Actual 21/22 Actual
22/23
Projected
23/24
Proposed
24/25
Forecast
25/26
Forecast 26/27 Forecast 27/28 Forecast
Beg. Fund Balance $ 1,516,045 $ 1,113,163 $ 3,569,965 $ 3,387,752 $ 3,698,024 $ 1,661,779 $ 227,990 $ (1,681,041) Revenues 5,301,458 5,336,098 5,237,500 5,857,500 5,974,650 6,094,143 6,216,026 6,340,347 Grants 450,000 4,000,000 2,500,000
Labor Costs 829,586 868,017 939,227 1,338,840 1,395,617 1,453,529 1,512,600 1,572,852 Operating Expenditures 795,276 982,796 1,346,612 1,461,250 1,548,925 1,641,861 1,740,373 1,844,795 Utilty Costs 1,345,347 1,386,584 1,303,150 1,754,870 1,930,357 2,123,393 2,335,732 2,569,305 Internal Charges 598,924 560,561 740,000 1,075,678 1,097,192 1,119,136 1,141,519 1,164,349 Debt Service - - 298,938 - 304,917 311,015 317,235 323,580 Depreciation 913,600 478,582 430,724 387,652 348,887 313,998 282,598 254,338 ST Operating Expenditures 4,482,733 4,276,540 4,759,713 6,317,228 6,625,895 6,962,932 7,330,057 7,729,219 Capital Equipment & Fleet 340 110,000 - - - - - -
CIP (339) 550,000 - 2,680,000 5,385,000 3,065,000 795,000 850,000 ST Capital Expenditures 1 660,000 - 2,680,000 5,385,000 3,065,000 795,000 850,000 GAAP Adjustments 1,221,606 265,685 - - - - - -
Transfers-In 1,662,929 - 3,000,000 - - - - -
Net Change (402,882) 2,456,802 (182,213) 310,272 (2,036,245) (1,433,789) (1,909,031) (2,238,872) End. Fund Balance 1,113,163 3,569,965 3,387,752 3,698,024 1,661,779 227,990 (1,681,041) (3,919,913) 1,113,163
3,569,965 3,387,752
3,698,024
1,661,779
227,990
(1,681,041)
(3,919,913)
(5,000,000)
(4,000,000)
(3,000,000)
(2,000,000)
(1,000,000)
-
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
20/21 Actual 21/22 Actual 22/23 Projected 23/24 Proposed 24/25 Forecast 25/26 Forecast 26/27 Forecast 27/28 Forecast End. Fund Balance

WATER FIVE-YEAR PROJECTION
2022/23 SHAFTER OPERATING BUDGET 125

Page 144 of 236 ends

Five-Year Projection
20/21 Actual 21/22 Actual
22/23
Projected
23/24
Proposed
24/25
Forecast
25/26
Forecast 26/27 Forecast 27/28 Forecast
Beg. Fund Balance $ 2,213,188 $ 2,752,170 $ 3,569,965 $ 3,166,344 $ 1,750,979 $ 192,587 $ (1,117,982) $ (2,214,661) Revenues 2,409,336 2,570,629 2,544,000 2,735,000 2,789,700 2,845,494 2,902,404 2,960,452 Grants
Labor Costs 371,844 350,111 388,918 509,594 549,786 590,782 632,598 675,250 Operating Expenditures 870,534 725,696 831,702 925,440 980,966 1,039,824 1,102,213 1,168,346 Utilty Costs 64,782 59,229 61,200 77,360 85,096 93,606 102,967 113,264 Internal Charges 347,779 261,691 381,000 622,823 635,279 647,985 660,945 674,164 Debt Service 5,826 4,227 206,000 319,427 325,816 332,332 338,979 345,759 Depreciation 959,694 612,001 550,801 495,721 446,149 401,534 361,381 325,243 Other (238,094) - - - - - - -
ST Operating Expenditures 2,382,365 2,012,955 2,419,621 2,950,365 3,023,092 3,106,063 3,199,083 3,302,026 Capital Equipment & Fleet 340 103,000 - - - - - -
CIP (340) 425,000 - 1,300,000 1,325,000 1,050,000 800,000 850,000 ST Capital Expenditures - 528,000 - 1,300,000 1,325,000 1,050,000 800,000 850,000 GAAP Adjustments (512,011) (243,862) - - - - - -
Transfers-In 16,259 - 100,000 - - - - -
Net Change 538,982 817,795 (403,621) (1,415,365) (1,558,392) (1,310,569) (1,096,679) (1,191,574) End. Fund Balance 2,752,170 3,569,965 3,166,344 1,750,979 192,587 (1,117,982) (2,214,661) (3,406,235) 2,752,170
3,569,965
3,166,344
1,750,979
192,587
(1,117,982)
(2,214,661)
(3,406,235)
(4,000,000)
(3,000,000)
(2,000,000)
(1,000,000)
-
1,000,000
2,000,000
3,000,000
4,000,000
20/21 Actual 21/22 Actual 22/23 Projected 23/24 Proposed 24/25 Forecast 25/26 Forecast 26/27 Forecast 27/28 Forecast End. Fund Balance

WASTEWATER FIVE-YEAR PROJECTION
126 SHAFTER OPERATING BUDGET 2022/23

Page 145 of 236 ends

Five-Year Projection
20/21 Actual 21/22 Actual
22/23
Projected
23/24
Proposed
24/25
Forecast
25/26
Forecast 26/27 Forecast 27/28 Forecast
Beg. Fund Balance $ 371,041 $ 75,747 $ 630,914 $ 336,532 $ 42,734 $ (245,294) $ (527,421) $ (803,514) Revenues 1,240,972 1,421,358 1,502,520 1,545,530 1,591,896 1,639,653 1,688,843 1,739,508 Grants
Labor Costs 405,092 343,597 145,943 192,066 192,066 192,066 192,066 192,066 Operating Expenditures 466,140 464,919 1,278,609 1,282,557 1,321,034 1,360,665 1,401,485 1,443,530 Utilty Costs 35,247 69,286 1,350 42,380 44,499 46,724 49,060 51,513 Internal Charges 371,956 242,442 371,000 322,325 322,325 322,325 322,325 322,325 Debt Service - - - - - - - -
Depreciation 88,272 - - - - - - -
Other - - - - - - - -
ST Operating Expenditures 1,366,707 1,120,244 1,796,902 1,839,328 1,879,924 1,921,780 1,964,936 2,009,434 Capital Equipment & Fleet 25,260 - - - - - - -

CIP - - - - - - - -
ST Capital Expenditures 25,260 - - - - - - -
GAAP Adjustments 169,559 (279,313) - - - - - -
Transfers-In - - - - - - - -
Net Change (295,294) 555,167 (294,382) (293,798) (288,028) (282,127) (276,093) (269,926) End. Fund Balance 75,747 630,914 336,532 42,734 (245,294) (527,421) (803,514) (1,073,440) 75,747
630,914
336,532
42,734
(245,294)
(527,421)
(803,514)
(1,073,440)
(1,200,000)
(1,000,000)
(800,000)
(600,000)
(400,000)
(200,000)
-
200,000
400,000
600,000
800,000
20/21 Actual 21/22 Actual 22/23 Projected 23/24 Proposed 24/25 Forecast 25/26 Forecast 26/27 Forecast 27/28 Forecast End. Fund Balance

REFUSE FIVE-YEAR PROJECTION
2022/23 SHAFTER OPERATING BUDGET 127

Page 146 of 236 ends

128 SHAFTER OPERATING BUDGET 2022/23
WATER
Water Operations
Actual Actual Budget 11Mo Actual Projection Budget
Account 2020/21 2021/22 2022/23 2022/23 2022/23 2023/24 410000-Utility User Fees 4,860,667 4,856,189 5,400,000 4,916,633 5,200,000 5,400,000 410001-Construction Water Fees 57,796 6,137 - 7,200 6,500 - 410200-Agreement Services Fees - 175,447 - 523,588 - -
415000-Miscelaneous Fees 352,243 7,488 102,000 31,627 31,000 7,500 Sub-Total 71-Fees for Service $5,270,706 $5,045,261 $5,502,000 $5,479,048 $5,237,500 $5,407,500 450000-Lease Revenues - 7,158 - - - -
Sub-Total 75-Rents & Concessions $0 $7,158 $0 $0 $0 $0
460021-Interest Investments - 15,398 - - - -
460145-Interest - Leases - 7,782 - - - -
469900-Allocated Interest 30,752 6,365 20,000 (6,365) - - Sub-Total 76-Investment Earnings $30,752 $29,545 $20,000 ($6,365) $0 $0 470000-CA Grant - - - - - 450,000
470107-FED GRNT State Pass thru - 254,134 - - - -
Sub-Total 77-Grants & Donations $0 $254,134 $0 $0 $0 $450,000 Total Revenues $5,301,458 $5,336,098 $5,522,000 $5,472,683 $5,237,500 $5,857,500 500000-Full Time Wages 495,201 473,006 584,204 538,228 584,204 884,962 500100-Part Time Wages 564 285 - - - -
500400-Overtime 3,051 6,368 - 7,070 6,500 6,500
500500-Cellphone Allowance 2,084 6,616 6,587 5,744 6,616 6,696 500501-Auto Allowance 660 2,442 93 2,264 2,442 2,580
500502-Uniform & Equipment Allowance 5,384 4,216 4,000 4,987 6,000 6,000 500503-Education Reimbursement 60 10 - - 50 -
500504-One-Time Compensation 3,040 5,984 - 11,804 8,349 8,600 500506-Incentive- Bilingual Pay 705 1,485 675 1,918 1,485 6,096 500507-Incentive- Degree - - - 61 35 280
500508-Incentive-Certificate Pay 495 1,657 1,949 1,795 1,600 3,263 500600-Retirement 73,590 76,632 89,045 55,505 55,504 56,000 500602-Unfunded Accr. Liab. (UAL) - - - 3,823 - -
500603-PERS 3069 Misc. Classic - - - 19,277 - -
500604-PERS 26454 Misc. Pepra - - - 8,604 18,000 18,190 500800-Health Insurance 122,645 125,819 156,436 136,788 125,819 207,285 500801-Dental Insurance 4,010 3,705 4,313 3,901 3,705 5,605 500802-Vision Insurance 1,910 1,749 2,029 1,873 1,749 2,798 500803-Life Insurance 1,857 2,000 2,178 2,420 2,000 3,056 500880-Work Comp Insurance - 238 143,963 66,401 78,833 82,775 500990-Non-Cash Labor Cost Allocation - (5,456) - - - - 509000-Payroll Taxes 34,831 36,336 38,782 41,921 36,336 38,154 Sub-Total 82-Wages & Benefits $829,586 $868,017 $1,034,254 $914,385 $939,227 $1,338,840 510000-Office Supplies 2,208 712 1,500 415 720 1,000
510001-Departmental Supplies 156,296 225,995 31,000 33,849 45,000 45,000 510100-Service Agreements 1,391 1,156 3,000 502 1,000 1,250 510103-Postage & Freight 1,421 1,674 2,000 4,285 2,000 2,000 510105-Software Licensing 9,320 6,645 12,000 16,703 15,000 25,000 510106-Subscriptions & Dues 3,339 1,963 12,500 5,617 3,500 4,000 510109-Janitorial Services 12,491 8,654 12,000 9,064 9,000 10,000 510115-Recruitment - - 1,000 409 - 1,000
510150-Software Subscription - - - 1,307 - -
510200-Repairs & Maintenance 89,234 3,750 132,500 201,554 185,000 200,000 510202-Hardware, Tools, Equip, Mainte - - - - - 15,000
510204-Equipment Repair 25,658 5,824 51,000 6,680 20,000 40,000 510205-Building Repair & Maintenance - - - 83 - 1,000
510300-Vehicle Operations 52,518 22,413 20,000 17,711 17,500 17,500 510302-Vehicle Operations - Fuel - 27,719 30,000 28,843 30,000 30,000 510400-Professional Services 413,758 216,746 69,000 59,494 65,000 116,000 510420-Legal Services 8,909 1,500 3,000 - 1,500 2,000
510501-Training 1,235 2,014 5,100 6,240 10,000 10,000
510505-Travel - 506 3,540 2,903 5,000 5,000
510701-Communications 5,966 7,079 - 6,567 7,100 7,100
510807-Regulatory & Permitting 11,532 277,794 207,000 405,312 410,000 419,000 510809-Assessment fees - - - 1,292 1,292 1,400
510900-Water Treatment Supplies - 170,652 415,000 339,532 400,000 400,000

Page 147 of 236 ends

2022/23 SHAFTER OPERATING BUDGET 129
Water Operations
Actual Actual Budget 11Mo Actual Projection Budget
Account 2020/21 2021/22 2022/23 2022/23 2022/23 2023/24 510905-Water Testing/Samples - - 100,000 108,626 118,000 108,000 Sub-Total 83-Planned Operations $795,276 $982,796 $1,111,140 $1,256,987 $1,346,612 $1,461,250 510118-Credit Card Processing Fees 11,006 7,796 6,120 11,052 - 6,120 510704-Water 735 703 - 488 700 730
510705-Sewer 40 36 - 33 50 40
510706-Refuse - - 1,000 1,719 2,400 -
510707-Power 1,259,231 1,305,054 1,260,000 1,151,307 1,300,000 1,747,480 510708-Natural Gas 840 925 1,530 277 500 500
510805-Bad Debt Expense 73,495 72,070 - (431) (500) -
Sub-Total 85-Required Operations $1,345,347 $1,386,584 $1,268,650 $1,164,445 $1,303,150 $1,754,870 520000-Asset Replace 2,250 - 3,060 - 3,000 3,060
520100-Internal ISF Chrg - Shop 27,331 20,743 28,364 - 26,000 28,364 520200-Internal ISF Chrg - Building 14,781 9,616 2,159 - 16,000 2,760 520300-Internal ISF Chrg - IT 50,551 38,320 27,408 - 51,000 35,495 520400-Internal ISF Chrg - Liability 41,220 243,231 141,221 - 180,000 149,130 521000-Internal Admin Charges 231,785 130,838 236,421 - 232,000 236,421 521100-Ind Cost Allocation 231,006 117,813 620,448 - 232,000 620,448 Sub-Total 88-Operations -Internal $598,924 $560,561 $1,059,081 $0 $740,000 $1,075,678 550000-Interest Expense - - 298,938 - - 298,938
Sub-Total 90-Debt Service $0 $0 $298,938 $0 $0 $298,938 570100-Automotive Equipment 5,107 - 116,228 58,109 60,000 - 570200-Machinery & Equipment 39,590 989 28,199 54,571 50,000 - 570900-Capital Out.- Contra Acct. (44,357) (989) - - - - Sub-Total 92-Capital Outlay $340 $0 $144,427 $112,680 $110,000 $0 580000-Capital Prj.- Land 985,169 - - - - -
580100-Capital Prj.- Infrastructure - - 6,244,938 1,634,510 550,000 2,680,000 580900-Capital Prj.- Contra Acct. (1,554,063) (451,432) - - - - 580901-Capital Prj.- CIP Contra Acct. (644,353) (810,024) - - - - Sub-Total 93-Capital Projects ($339) $0 $6,244,938 $1,290,168 $550,000 $2,680,000 Total Expenses $3,569,134 $3,797,958 $11,161,428 $4,738,665 $4,988,989 $8,609,576 490001-Trans In - Gen Fund-TCP - 1,616,600 - - - -
490200-Trans In - Federal Grants - - 3,000,000 7,486 - 3,000,000 Sub-Total 79-Transfers-In $0 $1,662,929 $3,000,000 $7,486 $0 $3,000,000 Total Revenues $0 $1,662,929 $3,000,000 $7,486 $0 $3,000,000 Total Water Operations Net Surplus/(Deficit) $1,732,324 $3,201,069 ($2,639,428) $741,504 $248,511 $247,924

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130 SHAFTER OPERATING BUDGET 2022/23

WASTEWATER
Wastewater Operations
Actual Actual Budget 11Mo Actual Projection Budget
Account 2020/21 2021/22 2022/23 2022/23 2022/23 2023/24 410000-Utility User Fees 2,366,344 2,415,468 2,700,000 2,268,617 2,500,000 2,700,000 Sub-Total 71-Fees for Service $2,366,344 $2,415,468 $2,700,000 $2,268,617 $2,500,000 $2,700,000 460021-Interest Investments - 32,081 - - - -
469900-Allocated Interest 41,212 12,006 35,000 (12,006) 42,000 35,000 Sub-Total 76-Investment Earnings $41,212 $44,087 $35,000 ($12,006) $42,000 $35,000 470107-FED GRNT State Pass thru - 109,348 - - - -
Sub-Total 77-Grants & Donations $0 $109,348 $0 $0 $0 $0 480100-Misc Refunds 1,780 1,726 - 686 2,000 -
Sub-Total 78-Other Revenue $1,780 $1,726 $0 $686 $2,000 $0 Total Revenues $2,409,336 $2,570,629 $2,735,000 $2,257,297 $2,544,000 $2,735,000 500000-Full Time Wages - 15,136 260,532 184,127 260,532 349,273 500100-Part Time Wages 564 285 - - - -
500400-Overtime 392 1,260 - 2,179 1,700 1,700
500500-Cellphone Allowance 854 2,530 1,846 1,706 2,530 1,932 500501-Auto Allowance 647 2,394 91 2,097 2,394 2,455
500502-Uniform & Equipment Allowance 2,060 1,623 1,500 2,315 2,100 2,100 500503-Education Reimbursement - 10 - - 20 -
500504-One-Time Compensation 1,752 2,827 - 4,449 2,979 3,500 500506-Incentive- Bilingual Pay 230 539 291 857 539 2,477 500507-Incentive- Degree - - - 61 - 280
500508-Incentive-Certificate Pay 259 743 536 416 400 815 500600-Retirement 31,925 30,787 27,602 17,138 17,138 18,500 500602-Unfunded Accr. Liab. (UAL) - - - 1,705 - -
500603-PERS 3069 Misc. Classic - - - 6,238 - -
500604-PERS 26454 Misc. Pepra - - - 3,594 7,700 7,803
500800-Health Insurance 50,186 48,000 46,890 43,806 48,000 72,989 500801-Dental Insurance 1,662 1,405 1,280 1,211 1,405 1,845 500802-Vision Insurance 775 657 599 592 657 974
500803-Life Insurance 856 855 728 830 855 983
500880-Work Comp Insurance - 87 33,723 15,133 24,676 25,910 500990-Non-Cash Labor Cost Allocation - (3,167) - - - - 509000-Payroll Taxes 15,786 15,293 12,697 14,101 15,293 16,058 Sub-Total 82-Wages & Benefits $371,844 $350,111 $388,315 $302,555 $388,918 $509,594 510000-Office Supplies 1,345 22 1,020 176 260 500
510001-Departmental Supplies 39,628 38,381 43,500 10,519 20,000 20,000 510100-Service Agreements 1,302 6,288 600 502 9,750 1,250 510103-Postage & Freight 38 101 200 122 200 200
510105-Software Licensing 6,820 6,599 35,000 10,039 14,061 22,000 510106-Subscriptions & Dues 240 807 1,020 3,001 2,000 2,250 510109-Janitorial Services 12,491 8,654 12,000 8,754 10,000 10,000 510114-Contract Services 541,352 610,743 600,000 465,638 615,000 627,100 510115-Recruitment - - - - 500 1,000
510150-Software Subscription - - - 845 - -
510200-Repairs & Maintenance 205,425 2,953 24,800 19,052 25,000 25,000 510202-Hardware, Tools, Equip, Mainte - - - - - 5,000
510204-Equipment Repair - 5,643 25,000 - 29,000 30,000
510205-Building Repair & Maintenance - - - 83 - 1,500
510300-Vehicle Operations 712 237 2,000 174 1,000 5,000 510302-Vehicle Operations - Fuel - 3,122 1,500 7,356 10,000 10,000 510400-Professional Services 57,206 37,485 55,000 21,241 25,000 75,000 510420-Legal Services 959 100 1,000 - 250 500
510501-Training 208 48 2,000 1,672 1,500 5,000
510505-Travel - 500 2,000 1,074 1,500 5,000
510701-Communications 2,808 4,013 1,530 3,658 4,000 4,140 510807-Regulatory & Permitting - - 200 177 500 500
510809-Assessment fees - - - 17,181 17,181 3,000
510900-Water Treatment Supplies - - 90,000 14,258 45,000 70,000 510905-Water Testing/Samples - - - - - 1,500
Sub-Total 83-Planned Operations $870,534 $725,696 $898,370 $585,520 $831,702 $925,440 510118-Credit Card Processing Fees 7,040 7,796 6,120 11,053 - 6,120

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2022/23 SHAFTER OPERATING BUDGET 131
Wastewater Operations
Actual Actual Budget 11Mo Actual Projection Budget
Account 2020/21 2021/22 2022/23 2022/23 2022/23 2023/24 510704-Water 6,007 6,010 10,000 5,351 6,000 6,200
510705-Sewer 36 36 - 33 50 40
510706-Refuse - - - 115 150 -
510707-Power 33,785 33,441 20,000 51,767 55,000 65,000
510805-Bad Debt Expense 17,914 11,946 - - - -
Sub-Total 85-Required Operations $64,782 $59,229 $36,120 $68,319 $61,200 $77,360 520000-Asset Replace 2,250 - 3,060 - 3,000 3,060
520100-Internal ISF Chrg - Shop 12,423 9,429 12,893 - 12,000 12,893 520200-Internal ISF Chrg - Building 6,598 8,817 1,616 - 7,000 2,060 520300-Internal ISF Chrg - IT 22,565 28,305 13,230 - 23,000 17,134 520400-Internal ISF Chrg - Liability 18,400 67,934 85,079 - 50,000 89,850 521000-Internal Admin Charges 112,858 59,136 115,115 - 113,000 115,115 521100-Ind Cost Allocation 172,685 88,070 382,711 - 173,000 382,711 Sub-Total 88-Operations -Internal $347,779 $261,691 $613,704 $0 $381,000 $622,823 550000-Interest Expense 5,826 4,227 18,460 - 86,000 18,460 550100-Principal Payments - - 300,967 145,763 120,000 300,967 Sub-Total 90-Debt Service $5,826 $4,227 $319,427 $145,763 $206,000 $319,427 560100-Prior Period Adjustment (238,094) - - - - -
Sub-Total 91-Other Non-Operationa ($238,094) $0 $0 $0 $0 $0 570100-Automotive Equipment 5,107 - 51,228 58,109 65,000 - 570200-Machinery & Equipment 39,590 989 28,199 42,111 38,000 - 570900-Capital Out.- Contra Acct. (44,357) (989) - - - - Sub-Total 92-Capital Outlay $340 $0 $79,427 $100,220 $103,000 $0 580100-Capital Prj.- Infrastructure 381,298 787,836 713,185 282,893 325,000 950,000 580300-Capital Prj.- Other Imp. - - 100,000 - 100,000 350,000 580900-Capital Prj.- Contra Acct. - (72,784) - - - -
580901-Capital Prj.- CIP Contra Acct. (381,638) (715,052) - - - - Sub-Total 93-Capital Projects ($340) $0 $813,185 $282,893 $425,000 $1,300,000 Total Expenses $1,422,671 $1,400,954 $3,148,548 $1,485,270 $2,396,820 $3,754,644 490200-Trans In - Federal Grants - 16,259 - 9,665 - -
490301-Trans In - WW Connection - - - - - 100,000
Sub-Total 79-Transfers-In $0 $16,259 $0 $9,665 $0 $100,000 Total Revenues $0 $16,259 $0 $9,665 $0 $100,000
Total Wastewater Operations Net Surplus/
(Deficit)
$986,665 $1,185,934 ($413,548) $781,692 $147,180 ($919,644)

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132 SHAFTER OPERATING BUDGET 2022/23
REFUSE
Refuse
Actual Actual Budget 11Mo Actual Projection Budget
Account 2020/21 2021/22 2022/23 2022/23 2022/23 2023/24 410000-Utility User Fees 1,228,478 1,296,235 1,442,000 1,400,651 1,500,000 1,542,000 410120-Illegal Dumping Fee - 114,532 - 57,659 - -
415000-Miscelaneous Fees 3,116 2,633 1,020 200,671 1,020 1,020 Sub-Total 71-Fees for Service $1,231,594 $1,413,400 $1,443,020 $1,658,981 $1,501,020 $1,543,020 460021-Interest Investments - 1,079 - - - -
469900-Allocated Interest 4,012 1,472 2,510 (1,472) 1,500 2,510 Sub-Total 76-Investment Earnings $4,012 $2,551 $2,510 ($1,472) $1,500 $2,510 470200-Other Agency Grant-Misc 5,366 5,407 - - - -
Sub-Total 77-Grants & Donations $5,366 $5,407 $0 $0 $0 $0 Total Revenues $1,240,972 $1,421,358 $1,445,530 $1,657,509 $1,502,520 $1,545,530 500000-Full Time Wages 249,746 177,872 20,912 48,885 20,912 102,640 500100-Part Time Wages 71 36 - - - -
500400-Overtime 23 1,745 - 646 1,600 3,000
500500-Cellphone Allowance 575 1,647 967 812 1,647 864
500501-Auto Allowance 152 542 22 430 542 565
500502-Uniform & Equipment Allowance 3,468 1,993 2,000 91 500 500 500504-One-Time Compensation 567 1,361 - 2,030 1,554 2,000 500506-Incentive- Bilingual Pay 843 1,427 195 318 1,427 884 500508-Incentive-Certificate Pay 146 61 64 - - -
500600-Retirement 26,833 22,117 16 3,752 3,752 3,800
500602-Unfunded Accr. Liab. (UAL) - - - 137 - -
500603-PERS 3069 Misc. Classic - - - 1,883 - -
500604-PERS 26454 Misc. Pepra - - - 1,208 2,300 2,599
500700-OPEB - Health Insurance - (553) - - - -
500800-Health Insurance 63,505 58,381 1,724 10,252 58,381 21,000 500801-Dental Insurance 2,296 1,770 561 255 1,770 468
500802-Vision Insurance 1,036 802 262 128 802 263
500803-Life Insurance 919 799 427 223 799 1,027
500880-Work Comp Insurance 36,843 35,582 7,789 2,282 35,582 37,362 500990-Non-Cash Labor Cost Allocation - (1,620) - - - - 509000-Payroll Taxes 18,069 14,375 2,375 3,818 14,375 15,094 Sub-Total 82-Wages & Benefits $405,092 $343,597 $37,314 $77,150 $145,943 $192,066 510000-Office Supplies 613 468 - - 550 250
510001-Departmental Supplies 34,997 16,203 2,000 5,148 30,000 500 510100-Service Agreements 1,075 252 900 437 384 500
510103-Postage & Freight 63 17 - 109 50 100
510105-Software Licensing - - - 4,289 4,289 -
510109-Janitorial Services 12,491 8,654 - - - -
510112-Recycling Services 5,874 5,569 800 - - 2,500
510114-Contract Services 212,203 300,859 1,200,000 1,074,225 1,209,237 1,259,237 510200-Repairs & Maintenance 651 862 500 - - -
510202-Hardware, Tools, Equip, Mainte - - - 1,086 1,086 500 510204-Equipment Repair 5,332 1,671 - - - -
510300-Vehicle Operations 100,680 51,349 4,000 3,284 5,000 - 510302-Vehicle Operations - Fuel - 32,574 - 13,711 9,500 - 510400-Professional Services 91,386 31,559 53,743 15,057 15,000 15,000 510420-Legal Services 775 13,175 - 1,384 2,000 2,500
510501-Training - 285 - 20 13 -
510505-Travel - - - 6 - -
510701-Communications - 1,422 - - 1,500 1,470
Sub-Total 83-Planned Operations $466,140 $464,919 $1,261,943 $1,118,756 $1,278,609 $1,282,557 510118-Credit Card Processing Fees 6,125 11,061 - 11,053 - - 510704-Water 702 703 1,020 488 1,000 730
510705-Sewer 36 36 - 33 50 40
510706-Refuse 13,956 40,015 - - - 41,220
510707-Power 6,564 2,876 2,000 135 300 390
510805-Bad Debt Expense 7,864 14,595 - - - -
Sub-Total 85-Required Operations $35,247 $69,286 $3,020 $11,709 $1,350 $42,380 520000-Asset Replace 2,250 - - - 3,000 -
520100-Internal ISF Chrg - Shop 84,479 64,116 - - 80,000 - 520200-Internal ISF Chrg - Building 7,397 6,804 - - 8,000 -

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2022/23 SHAFTER OPERATING BUDGET 133
Refuse
Actual Actual Budget 11Mo Actual Projection Budget
Account 2020/21 2021/22 2022/23 2022/23 2022/23 2023/24 520300-Internal ISF Chrg - IT 25,299 24,836 - - 26,000 - 520400-Internal ISF Chrg - Liability 20,629 31,904 - - 22,000 - 521000-Internal Admin Charges 65,938 30,140 - - 66,000 - 521100-Ind Cost Allocation 165,964 84,642 322,325 - 166,000 322,325 Sub-Total 88-Operations -Internal $371,956 $242,442 $322,325 $0 $371,000 $322,325 570100-Automotive Equipment 240,874 - - - - -
570200-Machinery & Equipment - 12,736 - 13,912 9,500 -
570900-Capital Out.- Contra Acct. (240,874) (12,736) - - - - Sub-Total 92-Capital Outlay $0 $0 $0 $13,911 $9,500 $0
Total Expenses $1,278,435 $1,120,244 $1,624,602 $1,221,526 $1,806,402 $1,839,328 490200-Trans In - Federal Grants - 25,260 - - - -
Sub-Total 79-Transfers-In $0 $25,260 $0 $0 $0 $0
Total Revenues $0 $25,260 $0 $0 $0 $0
Total Refuse Net Surplus/(Deficit) ($37,463) $326,374 ($179,072) $435,983 ($303,882) ($293,798)

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134 SHAFTER OPERATING BUDGET 2022/23

RAIL OPERATIONS
Rail Operations
Actual Actual Budget 11Mo Actual Projection Budget
Account 2020/21 2021/22 2022/23 2022/23 2022/23 2023/24 410020-Rail User Fees 900 - 25,500 - - 15,000
415000-Miscelaneous Fees 18,000 - - - - -
Sub-Total 71-Fees for Service $18,900 $0 $25,500 $0 $0 $15,000 450300-Track Rental / Demurrage - - 112,200 - - 60,000
Sub-Total 75-Rents & Concessions $0 $0 $112,200 $0 $0 $60,000 Total Revenues $18,900 $0 $137,700 $0 $0 $75,000
500000-Full Time Wages - 2,273 15,664 13,783 15,664 16,220 500400-Overtime 2 54 - - 60 60
500500-Cellphone Allowance 96 254 110 94 254 108
500501-Auto Allowance 67 241 10 209 241 250
500502-Uniform & Equipment Allowance 202 52 200 57 900 900 500504-One-Time Compensation 176 1,133 - 602 420 500
500506-Incentive- Bilingual Pay 15 24 - - - -
500600-Retirement 6,639 5,859 2,948 1,690 1,690 1,900
500602-Unfunded Accr. Liab. (UAL) - - - 102 - -
500603-PERS 3069 Misc. Classic - - - 659 - -
500800-Health Insurance 7,659 6,041 2,044 1,629 6,041 1,925 500801-Dental Insurance 250 177 59 47 177 54
500802-Vision Insurance 91 75 27 20 75 23
500803-Life Insurance 158 141 64 58 141 262
500880-Work Comp Insurance - 12 594 362 2,327 2,444
500990-Non-Cash Labor Cost Allocation - (611) - - - -
509000-Payroll Taxes - 87 1,055 933 2,445 2,569
Sub-Total 82-Wages & Benefits $78,192 $54,646 $22,775 $20,245 $30,435 $27,215 510001-Departmental Supplies - 269 4,900 637 300 5,100
510100-Service Agreements 104 - - 3,645 - -
510105-Software Licensing - - - 481 - -
510106-Subscriptions & Dues - - 1,020 - - 1,020
510150-Software Subscription - - - 66 - -
510200-Repairs & Maintenance 13,365 15,010 18,360 8,505 12,000 18,360 510300-Vehicle Operations 624 80 - 43 100 -
510302-Vehicle Operations - Fuel - 45 - 133 - -
510400-Professional Services 3,212 4,404 5,100 783 4,500 5,100 510501-Training - - 1,020 - - 1,020
510701-Communications 359 1,143 102 418 1,100 1,180
Sub-Total 83-Planned Operations $17,664 $20,951 $30,502 $14,711 $18,000 $31,780 510704-Water 834 831 - 762 1,000 860
510705-Sewer 178 178 - 163 200 190
510707-Power 1,759 2,460 3,060 2,069 3,500 3,310
Sub-Total 85-Required Operations $2,771 $3,469 $3,060 $2,994 $4,700 $4,360 520200-Internal ISF Chrg - Building 1,185 4,771 - - 2,000 - 520300-Internal ISF Chrg - IT 4,051 16,899 - - 10,000 - 520400-Internal ISF Chrg - Liability 3,303 4,516 - - 4,000 - 521100-Ind Cost Allocation 46,801 23,868 - - 47,000 -
Sub-Total 88-Operations -Internal $55,340 $50,054 $0 $0 $63,000 $0 Total Expenses $153,967 $129,120 $56,337 $37,950 $116,135 $63,355 490200-Trans In - Federal Grants - 2,372 - - - -
Sub-Total 79-Transfers-In $0 $2,372 $0 $0 $0 $0
Total Revenues $0 $2,372 $0 $0 $0 $0
Total Rail Operations Net Surplus/(Deficit) ($135,067) ($126,748) $81,363 ($37,950) ($116,135) $11,645

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2022/23 SHAFTER OPERATING BUDGET 135

DIAL-A-RIDE
Public Transit
Actual Actual Budget 11Mo Actual Projection Budget
Account 2020/21 2021/22 2022/23 2022/23 2022/23 2023/24 410004-Transit Farebox Revenue 16,689 22,474 30,760 21,797 19,000 30,760 410200-Agreement Services Fees 4,902 17,451 - 12,059 12,300 12,600 Sub-Total 71-Fees for Service $21,591 $39,925 $30,760 $33,856 $31,300 $43,360 400601-TDA Article 4 189,464 120,470 355,600 - 330,000 355,600 400605-TDA-STAF-OPERATING 178,991 (7,585) - - - -
400610-TDA-STAF-CAPITAL 18,929 49,327 - - - -
470000-CA Grant - - - - - 400,000
470104-FED GRNT 5311 (Operat) - 61,813 60,000 67,823 248,000 60,000 Sub-Total 77-Grants & Donations $387,384 $224,025 $415,600 $67,823 $578,000 $815,600 Total Revenues $408,975 $263,950 $446,360 $101,679 $609,300 $858,960 500000-Full Time Wages 70,004 64,998 70,055 71,834 70,055 141,276 500100-Part Time Wages 41,423 42,949 53,440 45,066 53,000 55,000 500400-Overtime 6 183 - 871 900 900
500500-Cellphone Allowance 49 26 - 132 26 240
500501-Auto Allowance 106 83 - 408 83 100
500502-Uniform & Equipment Allowance 257 - - 460 600 600 500504-One-Time Compensation 222 567 - 25 26 30
500506-Incentive- Bilingual Pay 745 2,006 3,237 2,186 2,006 4,464 500507-Incentive- Degree - - - 20 20 93
500600-Retirement 8,708 8,613 5,827 6,093 6,093 6,200
500602-Unfunded Accr. Liab. (UAL) - - - 458 - -
500603-PERS 3069 Misc. Classic - - - 284 - -
500604-PERS 26454 Misc. Pepra - - - 4,634 7,050 7,044
500700-OPEB - Health Insurance - 416 - - 416 -
500800-Health Insurance 23,284 23,092 25,329 20,889 23,092 25,542 500801-Dental Insurance 626 526 546 484 526 587
500802-Vision Insurance 319 274 284 247 274 299
500803-Life Insurance 276 268 304 327 350 325
500880-Work Comp Insurance 26,069 31,723 12,865 13,379 31,723 33,309 500990-Non-Cash Labor Cost Allocation - 341 - - - -
509000-Payroll Taxes 8,985 9,086 5,348 9,677 9,086 9,540 Sub-Total 82-Wages & Benefits $181,079 $193,818 $177,235 $177,474 $205,326 $285,549 510000-Office Supplies 48 476 200 419 1,000 1,000
510001-Departmental Supplies 300 6,583 500 478 500 800
510103-Postage & Freight 12 - - 5 10 10
510104-Advertising - - 200 - - -
510105-Software Licensing - - - 853 750 800
510115-Recruitment 232 - - - - -
510150-Software Subscription - - - 594 - -
510200-Repairs & Maintenance 15,438 - 2,101 4,670 5,000 7,000 510300-Vehicle Operations 12,425 8,790 10,000 9,325 16,000 16,000 510301-Vehicle Operations - Supplies 1,921 3,960 2,500 2,911 2,800 2,800 510302-Vehicle Operations - Fuel 4,521 6,405 8,000 8,220 8,000 8,000 510303-Vehicle Operations- Tires 752 1,780 1,530 1,174 1,500 1,500 510400-Professional Services 18,446 3,802 6,120 3,006 3,500 5,000 510501-Training - 50 600 507 500 500
510505-Travel - 81 600 395 300 500
510701-Communications - 637 204 1,513 700 700
Sub-Total 83-Planned Operations $54,095 $32,564 $32,555 $34,070 $40,560 $44,610 510707-Power 5,798 10,647 6,000 5,978 7,000 14,270
Sub-Total 85-Required Operations $5,798 $10,647 $6,000 $5,978 $7,000 $14,270 520100-Internal ISF Chrg - Shop 27,331 20,743 28,364 - 26,000 28,364 520200-Internal ISF Chrg - Building 3,348 7,757 1,422 - 4,000 1,820 520300-Internal ISF Chrg - IT 11,451 10,811 20,772 - 12,000 26,902 520400-Internal ISF Chrg - Liability 9,337 8,739 14,506 - 10,000 15,320 521000-Internal Admin Charges 2,150 1,147 2,193 - 2,200 2,193 521100-Ind Cost Allocation 51,194 26,109 90,580 - 52,000 90,580 Sub-Total 88-Operations -Internal $104,811 $75,306 $157,837 $0 $106,200 $165,179 570100-Automotive Equipment 172,587 - - - - 400,000
570200-Machinery & Equipment - 5,500 - - - -

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136 SHAFTER OPERATING BUDGET 2022/23
Public Transit
Actual Actual Budget 11Mo Actual Projection Budget
Account 2020/21 2021/22 2022/23 2022/23 2022/23 2023/24 570900-Capital Out.- Contra Acct. (157,149) (5,500) - - - - Sub-Total 92-Capital Outlay $15,438 $0 $0 $0 $0 $400,000 580200-Capital Prj.- Buildings & Imp. (15,438) - - - - - Sub-Total 93-Capital Projects ($15,438) $0 $0 $0 $0 $0
Total Expenses $345,783 $312,335 $373,627 $217,522 $359,086 $909,608 490200-Trans In - Federal Grants - 8,667 - - - -
490209-Trans In - CDBG 21,604 - - - - -
Sub-Total 79-Transfers-In $21,604 $8,667 $0 $0 $0 $0
Total Revenues $21,604 $8,667 $0 $0 $0 $0
Total Public Transit Net Surplus/(Deficit) $84,796 ($39,718) $72,733 ($115,843) $250,214 ($50,648)

Page 155 of 236 ends

2022/23 SHAFTER OPERATING BUDGET 137
Telecommunications
Actual Actual Budget 11Mo Actual Projection Budget
Account 2020/21 2021/22 2022/23 2022/23 2022/23 2023/24 410002-Residential Fiber User Fees - - 20,000 - - 20,000 410003-Tower Utilization Fees 76,650 72,643 80,000 74,901 75,000 75,000 410005-Business Fiber User Fees 39,238 179,438 45,000 108,420 95,000 45,000 410006-Commercial Fiber User Fees 11,924 12,142 7,100 11,352 11,200 7,100 410007-Dark Fiber User Fees 45,783 28,228 7,386 29,893 8,000 8,000 410008-Fiber Connection Fees 970 - 1,600 - - -
415000-Miscelaneous Fees 4,627 1,184 4,800 - - -
Sub-Total 71-Fees for Service $179,192 $293,635 $165,886 $224,566 $189,200 $155,100 450000-Lease Revenues - 1,722 - - - -
Sub-Total 75-Rents & Concessions $0 $1,722 $0 $0 $0 $0
460145-Interest - Leases - 16,561 - - - -
Sub-Total 76-Investment Earnings $0 $16,561 $0 $0 $0 $0 470000-CA Grant - - - - - 549,000
Sub-Total 77-Grants & Donations $0 $0 $0 $0 $0 $549,000 Total Revenues $179,192 $311,918 $165,886 $224,566 $189,200 $704,100 510001-Departmental Supplies 4,512 2,140 5,000 938 4,200 3,000 510100-Service Agreements 1,305 1,310 1,500 1,462 1,600 1,860 510104-Advertising - - 500 - - -
510107-System Support 82,500 82,000 31,500 31,500 31,500 - 510108-Facility Support 720 - 1,020 - 1,020 1,175
510155-IT Subscription - - 10,500 7,000 10,500 42,000
510200-Repairs & Maintenance (184) 5,980 9,013 1,098 9,000 6,500 510400-Professional Services 143 6,468 37,955 25,315 24,615 10,000 510420-Legal Services - 17,015 - - - -
510501-Training - - - - - 1,200
510505-Travel - - - - - 4,200
Sub-Total 83-Planned Operations $88,996 $114,913 $96,988 $67,313 $82,435 $69,935 510707-Power 21,139 20,765 20,400 12,758 18,000 27,810
Sub-Total 85-Required Operations $21,139 $20,765 $20,400 $12,758 $18,000 $27,810 520300-Internal ISF Chrg - IT - 51,021 108,655 - 30,000 140,722 520400-Internal ISF Chrg - Liability - 10,053 - - 10,000 - 521100-Ind Cost Allocation 2,537 1,293 - - 3,000 -
Sub-Total 88-Operations -Internal $2,537 $62,367 $108,655 $0 $43,000 $140,722 570200-Machinery & Equipment (16,233) 8,245 40,900 - - - 570900-Capital Out.- Contra Acct. - (8,245) - - - -
570901-Capital Out.- CIP Contra Acct. 16,233 - - - - -
Sub-Total 92-Capital Outlay $0 $0 $40,900 $0 $0 $0
580100-Capital Prj.- Infrastructure - - - - - 549,000
Sub-Total 93-Capital Projects $0 $0 $0 $0 $0 $549,000
Total Expenses $112,672 $198,045 $266,943 $80,071 $143,435 $787,467 Total Telecommunications Net Surplus/
(Deficit)
$66,520 $113,873 ($101,057) $144,495 $45,765 ($83,367)
FIBER

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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

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140 SHAFTER OPERATING BUDGET 2022/23
FY23 vs FY24 Change
Actual Actual Budget Budget Dollar Pct % of
Special Revenue Funds 2020/21 2021/22 2022/23 2023/24 Change Chg Total Federal Grants 556,591 855,353 5,940,176 9,504,037 3,563,861 60.0% 73.7% Transportation 309,728 344,880 1,528,283 1,637,000 108,717 7.1% 12.7% State Gas - - 1,751,233 634,000 (1,117,233) -63.8% 4.9% Traffic Safety - 18,171 4,520,000 - (4,520,000) -100.0% .0% SLESF 156,727 151,078 - 15,000 15,000 #.0% #.0%
Special PD Services 1,882 - - - #.0% #.0%
LLMD 561,126 627,355 610,424 636,556 26,132 4.3% 4.9%
CDBG 69,212 - - - #.0% #.0%
Road Maint & Rehab 640,308 1,555 1,200,550 466,000 (734,550) -61.2% 3.6% Total Special Revenue Funds $2,295,574 $1,998,392 $15,550,666 $12,892,593 ($2,658,073) -17.1% 100% FY23 vs FY24 Change
Actual Actual Budget Budget Dollar Pct % of
Federal Grants Category Expenditures 2020/21 2021/22 2022/23 2023/24 Change Chg Total 93-Capital Projects 556,591 21,063 1,500,000 6,504,037 5,004,037 333.6% 68.4% 94-Transfers-Out - 834,290 4,440,176 3,000,000 (1,440,176) -32.4% 31.6% Total Federal Grants 556,591 855,353 5,940,176 9,504,037 3,563,861 60.0% 100% FY23 vs FY24 Change
Actual Actual Budget Budget Dollar Pct % of
Transportation Category Expenditures 2020/21 2021/22 2022/23 2023/24 Change Chg Total 93-Capital Projects 309,728 339,968 1,528,283 1,637,000 108,717 7.1% 100.0% 94-Transfers-Out - 4,912 - - #.0% #.0%
Total Transportation 309,728 344,880 1,528,283 1,637,000 108,717 7.1% 100% FY23 vs FY24 Change
Actual Actual Budget Budget Dollar Pct % of
State Gas Category Expenditures 2020/21 2021/22 2022/23 2023/24 Change Chg Total 93-Capital Projects - - 1,100,000 634,000 (466,000) -42.4% 100.0% 94-Transfers-Out - - 651,233 - (651,233) -100.0% .0%
Total State Gas - - 1,751,233 634,000 (1,117,233) -63.8% 100% FY23 vs FY24 Change
Actual Actual Budget Budget Dollar Pct % of
Traffic Safety Category Expenditures 2020/21 2021/22 2022/23 2023/24 Change Chg Total 93-Capital Projects - 18,171 4,520,000 - (4,520,000) -100.0% #Error Total Traffic Safety - 18,171 4,520,000 - (4,520,000) -100.0% #Error FY23 vs FY24 Change
Actual Actual Budget Budget Dollar Pct % of
SLESF Category Expenditures 2020/21 2021/22 2022/23 2023/24 Change Chg Total 94-Transfers-Out 156,727 151,078 - 15,000 15,000 #.0% #.0% Total SLESF 156,727 151,078 - 15,000 15,000 #.0% 100%
FY23 vs FY24 Change
Actual Actual Budget Budget Dollar Pct % of
Special PD Services Category
Expenditures
2020/21 2021/22 2022/23 2023/24 Change Chg Total
92-Capital Outlay 1,882 - - - #.0% #Error
Total Special PD Services 1,882 - - - #.0% #Error

SPECIAL REVENUE FUNDS EXPENSE BUDGET CHANGES

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2022/23 SHAFTER OPERATING BUDGET 141
FY23 vs FY24 Change
Actual Actual Budget Budget Dollar Pct % of
LLMD Category Expenditures 2020/21 2021/22 2022/23 2023/24 Change Chg Total 83-Planned Operations 377,303 421,609 468,965 474,566 5,601 1.2% 74.6% 85-Required Operations 130,691 142,832 141,459 161,990 20,531 14.5% 25.4% 88-Operations -Internal 53,132 62,914 - - #.0% #.0%
Total LLMD 561,126 627,355 610,424 636,556 26,132 4.3% 100% FY23 vs FY24 Change
Actual Actual Budget Budget Dollar Pct % of
CDBG Category Expenditures 2020/21 2021/22 2022/23 2023/24 Change Chg Total 92-Capital Outlay 5,013 - - - #.0% #Error
93-Capital Projects 75 - - - #.0% #Error
94-Transfers-Out 64,124 - - - #.0% #Error
Total CDBG 69,212 - - - #.0% #Error
FY23 vs FY24 Change
Actual Actual Budget Budget Dollar Pct % of
Road Maint & Rehab Category
Expenditures
2020/21 2021/22 2022/23 2023/24 Change Chg Total
93-Capital Projects 640,308 1,555 1,200,550 466,000 (734,550) -61.2% 100.0% Total Road Maint & Rehab 640,308 1,555 1,200,550 466,000 (734,550) -61.2% 100%

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142 SHAFTER OPERATING BUDGET 2022/23
Federal Grants
Actual Actual Budget 11Mo Actual Projection Budget
Account 2020/21 2021/22 2022/23 2022/23 2022/23 2023/24 460021-Interest Investments - 27,851 - - - -
Sub-Total 76-Investment Earnings $0 $27,851 $0 $0 $0 $0 470100-FED GRNT - - 2,000,000 - - 5,088,650
470101-FED GRNT FTTP 41,993 - - - - -
470103-FED GRNT ISTEA 1,033,590 29,460 - 21,619 42,000 - 470106-FED TRNT - STPL 397,500 - - 496,000 - -
470107-FED GRNT State Pass thru - - 2,440,176 4,060,928 2,440,176 - 470110-FED GRNT CMAQ - - 1,327,950 1,470 - -
Sub-Total 77-Grants & Donations $1,473,083 $2,469,636 $5,768,126 $4,580,017 $2,482,176 $5,088,650 Total Revenues $1,473,083 $2,497,487 $5,768,126 $4,580,017 $2,482,176 $5,088,650 580100-Capital Prj.- Infrastructure 556,591 21,063 1,500,000 1,971 3,039,530 5,038,650 580200-Capital Prj.- Buildings & Imp. - - - - - 715,387 580300-Capital Prj.- Other Imp. - - - 7,632 540,000 750,000 Sub-Total 93-Capital Projects $556,591 $21,063 $1,500,000 $9,603 $3,579,530 $6,504,037 Total Expenses $556,591 $21,063 $1,500,000 $9,603 $3,579,530 $6,504,037 490201-Trans In - Traffic Safety - - 897,600 - - -
490203-Trans In - Gas Tax - - 663,000 - - -
Sub-Total 79-Transfers-In $0 $0 $1,560,600 $0 $0 $0
590100-Trans Out - Gen Fund - 29,460 1,440,176 - - -
590207-Trans Out - RMRA - - - 417,308 - -
595000-Trans Out - WW Operations - 16,259 - 5,322 - -
595001-Trans Out - Refuse Operations - 25,260 - - - -
595002-Trans Out - Water Operations - - 3,000,000 11,830 - 3,000,000 595003-Trans Out - Transit Operations - 8,667 - - - -
595005-Trans Out - MCCF Operations - 8,683 - - - -
595006-Trans Out - Rail Operations - 2,372 - - - -
595100-Trans Out - ISF Facility Maint - 5,163 - - - -
595101-Trans Out - ISF Vehicle Maint - 18,696 - - - -
595102-Trans Out - ISF Risk Mgmt - 408 - - - -
595103-Trans Out - ISF Info Tech - 12,047 - - - -
Sub-Total 94-Transfers-Out $0 $834,290 $4,440,176 $434,460 $0 $3,000,000 Total Revenues $0 $834,290 $6,000,776 $434,460 $0 $3,000,000 Total Federal Grants Net Surplus/(Deficit) $916,492 $1,642,134 $1,388,550 $4,135,954 ($1,097,354) ($4,415,387)

FEDERAL GRANTS

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2022/23 SHAFTER OPERATING BUDGET 143
Transportation
Actual Actual Budget 11Mo Actual Projection Budget
Account 2020/21 2021/22 2022/23 2022/23 2022/23 2023/24 460021-Interest Investments - 9,804 - - - -
469900-Allocated Interest 17,521 2,528 6,173 (2,528) - - Sub-Total 76-Investment Earnings $17,521 $12,332 $6,173 ($2,528) $0 $0 400602-TDA Article 8 292,208 332,547 850,000 - - 850,000 Sub-Total 77-Grants & Donations $292,208 $332,547 $850,000 $0 $0 $850,000 Total Revenues $309,729 $344,879 $856,173 ($2,528) $0 $850,000 580000-Capital Prj.- Land (40,328) - - - - -
580100-Capital Prj.- Infrastructure 46,563 31,388 1,228,283 51,377 1,654,000 1,207,000 580300-Capital Prj.- Other Imp. 303,493 308,580 300,000 288,135 375,000 430,000 Sub-Total 93-Capital Projects $309,728 $339,968 $1,528,283 $339,512 $2,029,000 $1,637,000 Total Expenses $309,728 $339,968 $1,528,283 $339,512 $2,029,000 $1,637,000 590100-Trans Out - Gen Fund - 4,912 - - - -
Sub-Total 94-Transfers-Out $0 $4,912 $0 $0 $0 $0
Total Expenses $0 $4,912 $0 $0 $0 $0
Total Transportation Net Surplus/(Deficit) $1 ($1) ($672,110) ($342,040) ($2,029,000) ($787,000)

TRANSPORTATION

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Shafter City CouncilMay 31, 2023

Shafter City Council
May 31, 2023