Agenda packet — Shafter City Council, June 20, 2023 (part 3 of 4)

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 - 3,197 290,251 194,861 220,000 236,990 500500-Cellphone Allowance 766 2,510 2,402 2,371 2,510 3,120 500501-Auto Allowance 958 2,887 116 2,179 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 1,394 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 - - - 5,039 - -
500604-PERS 26454 Misc. Pepra - - - 4,553 8,200 8,274
500800-Health Insurance 52,128 54,620 62,928 48,569 54,620 56,085 500801-Dental Insurance 1,000 978 1,158 924 978 1,064
500802-Vision Insurance 801 721 805 601 721 682
500803-Life Insurance 828 945 962 868 945 1,248
500880-Work Comp Insurance 16,456 3,487 1,277 1,025 3,487 3,661 500990-Non-Cash Labor Cost Allocation - (2,447) - - - - 509000-Payroll Taxes - 245 18,439 15,310 16,376 17,196
Total 82-Wages & Benefits $324,019 $321,126 $409,292 $296,255 $328,714 $349,056 83-Planned Operations
510000-Office Supplies 730 382 1,000 963 1,007 1,000
510001-Departmental Supplies 3,365 2,060 4,000 4,287 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 $56,139 $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 $352,394 $457,437 $506,569 Total Human Resources Net Surplus/(Deficit) ($412,042) ($433,076) ($545,662) ($351,574) ($456,617) ($505,719) 2023/24 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 2023/24

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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 - 160 155 620
410901-Admin Fees - New Accts - 2,480 1,120 7,160 6,800 2,470 Total 71-Fees for Service $260 $3,097 $1,120 $7,320 $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 $22,988 $1,320,241 $1,177,250 82-Wages & Benefits
500000-Full Time Wages 557,004 480,914 523,275 465,945 523,275 367,823 500100-Part Time Wages 1,596 11,818 - 96 200 12,000
500400-Overtime 116 7,488 - 18,349 18,000 18,000
500500-Cellphone Allowance 854 440 - 1,787 1,600 1,800
500501-Auto Allowance 1,799 1,410 - 5,803 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 3,272 3,800 3,025 500507-Incentive- Degree 438 1,439 1,477 788 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 - - - 5,275 - -
500604-PERS 26454 Misc. Pepra - - - 9,554 23,000 23,725 500700-OPEB - Health Insurance - 7,000 - - 7,000 6,500
500800-Health Insurance - - 141,934 90,798 131,874 65,430 500801-Dental Insurance - - 3,071 1,831 2,853 1,887
500802-Vision Insurance - - 1,762 1,309 1,852 892
500803-Life Insurance - - 1,979 (420) 2,453 2,960
500880-Work Comp Insurance - 17 5,227 2,546 8,348 8,765 500990-Non-Cash Labor Cost Allocation - (6,188) - - - - 509000-Payroll Taxes - 1,561 34,898 35,267 40,735 42,772 Total 82-Wages & Benefits $867,567 $800,637 $771,213 $678,782 $810,187 $601,393 83-Planned Operations
510000-Office Supplies 9,671 3,782 3,060 7,025 8,600 5,000 510001-Departmental Supplies 12,147 11,953 10,150 9,401 10,000 10,000 510100-Service Agreements 11,241 4,350 3,060 2,740 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 2,417 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 80,522 98,000 99,000 510403-Actuarial Services - 11,050 9,800 - 12,000 12,000 510420-Legal Services 4,433 580 5,000 - - -
2023/24 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 $174,120 $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 7,344 400 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 $31,118 $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 $884,020 $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 ($861,032) $117,034 $101,265 80 SHAFTER OPERATING BUDGET 2023/24

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2023/24 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 2023/24

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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 440,859 280,842 188,700 451,534 441,000 279,440 Total 71-Fees for Service $440,859 $280,842 $188,700 $451,534 $441,000 $279,440 73-License & Permits
430000-Business License Fee 68,732 80,872 70,800 99,384 98,000 100,000 Total 73-License & Permits $68,732 $80,872 $70,800 $99,384 $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 $550,918 $539,000 $379,440 82-Wages & Benefits
500000-Full Time Wages - 10,256 400,443 376,090 300,000 440,544 500400-Overtime - 1,887 - 393 500 500
500500-Cellphone Allowance 277 1,141 1,563 1,331 1,500 1,200 500501-Auto Allowance 1,765 4,009 116 7,196 6,500 6,800 500502-Uniform & Equipment Allowance - - - 1,145 - -
500503-Education Reimbursement - - - 3,000 - -
500504-One-Time Compensation 21,080 2,109 - 4,798 3,922 4,000 500506-Incentive- Bilingual Pay 245 697 770 889 900 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 - - - 10,512 19,800 19,881 500700-OPEB - Health Insurance - 15,633 - 2,721 15,633 15,000 500800-Health Insurance 50,689 57,685 63,479 62,221 57,685 52,220 500801-Dental Insurance 1,635 2,960 1,563 1,903 2,960 1,266 500802-Vision Insurance 837 1,116 825 839 1,116 663
500803-Life Insurance 1,032 1,131 1,179 1,563 1,131 1,350 500880-Work Comp Insurance - 83 13,786 6,506 11,814 12,405 500990-Non-Cash Labor Cost Allocation - (4,818) - - - - 509000-Payroll Taxes - 785 23,436 29,772 20,768 21,807
Total 82-Wages & Benefits $464,278 $427,655 $544,568 $541,658 $472,091 $607,364 83-Planned Operations
510000-Office Supplies 1,178 1,231 1,836 1,820 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 $271,349 $287,803 $303,720 85-Required Operations
510704-Water 67 - 200 - - -
2023/24 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 $813,007 $836,394 $1,001,552 Total Planning Net Surplus/(Deficit) ($127,278) ($145,984) ($695,014) ($262,089) ($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 2,600 3,000 3,060 509000-Payroll Taxes 210 259 240 312 259 272
Total 82-Wages & Benefits $2,310 $2,659 $2,640 $2,912 $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 $2,912 $3,459 $3,332
Total Planning Commission Net Surplus/
(Deficit)
($2,473) ($2,659) ($2,640) ($2,912) ($3,459) ($3,332)
84 SHAFTER OPERATING BUDGET 2023/24

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2023/24 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 2023/24

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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 35,170 33,700 28,630 410501-Police Fees - Vehicle Impound 46,332 37,492 17,340 22,646 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 $165,577 $69,700 $81,500 74-Fines, Forfeitures,
440002-Fines - Police 23,555 43,168 10,200 9,475 7,400 30,000 Total 74-Fines, Forfeitures, $23,555 $43,168 $10,200 $9,475 $7,400 $30,000 77-Grants & Donations
470003-CA Grant - AB109 - 676 - - - -
470004-CA Grant - POST Train Reimb - - 7,650 19,677 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 $32,602 $20,859 $14,980 Revenues $158,828 $172,471 $219,697 $239,480 $127,259 $157,390 82-Wages & Benefits
500000-Full Time Wages - 216,363 3,573,574 3,134,323 3,573,574 3,734,480 500100-Part Time Wages - - - 31,291 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 4,760 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 8,924 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 47,018 44,132 62,324 500507-Incentive- Degree 6,605 17,695 17,734 15,434 17,695 20,307 500508-Incentive-Certificate Pay 41,889 114,441 114,190 107,215 145,000 154,717 500509-Incentive-Canine Handler 468 1,544 1,617 1,564 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 - - - 16,340 - -
500604-PERS 26454 Misc. Pepra - - - 6,257 10,700 10,778 500605-PERS 3070 Safety Classic - - - 96,521 37,000 37,076 500606-PERS 25405 Safety Pepra - - - 98,867 30,000 281,155 500700-OPEB - Health Insurance - - - 36,753 30,000 25,000 500800-Health Insurance 577,432 627,753 597,411 517,532 627,753 657,456 500801-Dental Insurance 20,004 20,053 18,381 16,339 20,053 19,793 500802-Vision Insurance 9,389 9,197 8,712 7,556 9,197 9,305 500803-Life Insurance 11,364 13,251 12,373 12,370 13,251 14,512 500880-Work Comp Insurance - 1,277 366,285 196,314 517,279 543,143 500990-Non-Cash Labor Cost Allocation - (59,738) - - - - 509000-Payroll Taxes 249,900 269,677 248,874 261,780 269,677 283,162 Total 82-Wages & Benefits $5,384,604 $5,893,876 $5,848,011 $5,197,180 $5,993,974 $6,523,684 83-Planned Operations
510000-Office Supplies 28,120 28,469 30,785 30,734 29,400 30,000 510001-Departmental Supplies 55,286 55,634 70,066 66,819 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 10,309 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 - 2023/24 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 11,630 15,000 15,500 510115-Recruitment 30,762 11,855 50,000 28,562 29,000 50,000 510120-DUI Crime Lab 14,923 14,743 15,221 15,886 15,890 15,900 510150-Software Subscription - - - 1,651 - 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 84,670 85,500 85,500 510302-Vehicle Operations - Fuel - 100,556 150,500 123,365 145,500 150,500 510400-Professional Services 16,185 24,751 33,500 29,464 26,700 27,100 510501-Training 16,362 13,058 40,000 31,475 38,800 39,000 510505-Travel 13,956 20,767 35,700 38,695 46,700 47,000 510701-Communications 52,073 49,327 51,440 67,322 58,450 67,500 510809-Assessment fees - - - 1,581 1,580 5,000
Total 83-Planned Operations $554,474 $597,496 $736,003 $707,389 $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 3,901 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 2,696 3,000 2,000
510805-Bad Debt Expense (10) (17) - (1) - -
Total 85-Required Operations $74,537 $72,185 $82,886 $69,239 $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 2,866 292,000 343,460 Total 88-Operations -Internal $947,983 $554,217 $1,140,951 $2,866 $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 $6,537,815 $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) ($6,282,729) ($8,434,058) ($8,846,075) 88 SHAFTER OPERATING BUDGET 2023/24

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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.
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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 - 5,265 5,200 5,000 411001-Animal Control - Shelter Fees 3,355 2,450 2,500 1,440 1,530 2,440 411002-Animal Control - Adoption Fees 9,550 9,921 7,600 6,705 6,600 9,880 Total 71-Fees for Service $22,850 $17,251 $10,100 $13,410 $13,330 $17,320 73-License & Permits
430100-Animal License Fee 4,370 4,570 4,100 3,250 2,600 4,550 Total 73-License & Permits $4,370 $4,570 $4,100 $3,250 $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 $16,660 $15,930 $21,870 82-Wages & Benefits
500000-Full Time Wages - 17,586 212,282 188,813 212,282 227,724 500400-Overtime 2,316 8,751 5,000 4,345 8,752 7,500
500500-Cellphone Allowance 383 1,205 1,201 1,089 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 3,482 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 - - - 3,965 - -
500604-PERS 26454 Misc. Pepra - - - 4,362 6,220 6,223
500800-Health Insurance 32,603 33,990 54,420 31,060 33,990 37,596 500801-Dental Insurance 1,701 1,176 886 945 1,176 1,155 500802-Vision Insurance 788 540 403 413 540 497
500803-Life Insurance 812 775 665 813 775 836
500880-Work Comp Insurance 34,824 32,546 23,148 12,761 32,547 34,174 500990-Non-Cash Labor Cost Allocation - (3,174) - - - - 509000-Payroll Taxes - 1,345 18,168 15,952 15,168 15,927 Total 82-Wages & Benefits $324,100 $315,994 $357,736 $286,601 $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 18,661 23,390 20,000 510300-Vehicle Operations 7,475 4,943 4,500 2,888 1,970 2,000 510302-Vehicle Operations - Fuel - 4,041 15,000 8,177 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 1,990 1,800 1,500 Total 83-Planned Operations $97,990 $158,260 $183,153 $142,972 $173,305 $197,430 85-Required Operations
510704-Water 2,782 2,815 5,660 2,651 3,000 2,900
510705-Sewer 1,426 1,426 3,468 1,307 2,000 1,470
2023/24 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 9,451 13,000 22,050
510708-Natural Gas 6,418 8,685 6,559 8,786 9,000 8,950
510805-Bad Debt Expense - (250) - - - -
Total 85-Required Operations $26,924 $31,480 $33,408 $25,514 $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 $455,087 $588,968 $699,673 Total Animal Control Net Surplus/(Deficit) ($482,889) ($504,739) ($650,497) ($438,427) ($573,038) ($677,803) 92 SHAFTER OPERATING BUDGET 2023/24

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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 4,565 4,000 39,240 Total 73-License & Permits $10,768 $39,434 $8,650 $4,565 $4,000 $39,240 Revenues $1,073,153 $196,994 $293,650 $621,369 $606,000 $196,020 82-Wages & Benefits
500000-Full Time Wages - 17,402 512,426 582,564 512,426 477,191 500100-Part Time Wages 374 1,214 - 4,353 6,800 7,000
500400-Overtime 2 355 - 182 300 300
500500-Cellphone Allowance 1,188 3,904 3,908 3,944 3,904 4,140 500501-Auto Allowance 1,280 4,578 177 4,139 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 - - - 7,263 - -
500604-PERS 26454 Misc. Pepra - - - 8,490 15,000 15,711 500800-Health Insurance 74,706 74,481 50,383 110,232 74,481 44,083 500801-Dental Insurance 2,340 1,912 1,349 3,311 1,912 1,369 500802-Vision Insurance 1,155 877 592 1,502 877 604
500803-Life Insurance 1,744 1,754 1,512 2,604 2,400 2,559 500880-Work Comp Insurance - 250 18,119 57,371 34,479 36,203 500990-Non-Cash Labor Cost Allocation - (12,856) - - - - 509000-Payroll Taxes - 1,020 28,766 44,325 34,429 36,152 Total 82-Wages & Benefits $668,486 $675,085 $665,862 $895,883 $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 6,230 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 295 849 200 354 500 720
510109-Janitorial Services 29,904 33,263 35,000 32,549 32,000 36,000 510115-Recruitment - 324 - 7,135 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 5,146 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 27,413 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 $146,098 $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
2023/24 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 $1,045,365 $1,079,154 $1,059,434 Total Engineering Net Surplus/(Deficit) ($4,280) ($845,579) ($725,720) ($423,996) ($473,154) ($863,414) 96 SHAFTER OPERATING BUDGET 2023/24

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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 - 9,912 733,052 573,323 733,052 814,980 500100-Part Time Wages 71 36 - - - -
500400-Overtime 35 562 - 839 800 800
500500-Cellphone Allowance 19 123 1,448 1,875 2,045 2,760 500501-Auto Allowance 866 3,096 119 2,453 3,096 3,145
500502-Uniform & Equipment Allowance 5,171 4,109 6,500 8,316 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 - 2,421 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 - - - 20,260 - -
500604-PERS 26454 Misc. Pepra - - - 14,419 24,200 25,051 500700-OPEB - Health Insurance - (277) - - - -
500800-Health Insurance 18,863 22,081 196,505 139,269 113,613 198,054 500801-Dental Insurance 699 689 5,329 4,691 3,448 6,747 500802-Vision Insurance 283 314 2,453 2,122 1,559 3,048 500803-Life Insurance 280 329 2,536 2,691 2,213 3,365
500880-Work Comp Insurance - 80 206,049 75,417 80,488 84,513 500990-Non-Cash Labor Cost Allocation - (1,184) - - - - 509000-Payroll Taxes 28,598 28,209 55,025 44,509 34,016 35,718 Total 82-Wages & Benefits $748,679 $794,092 $1,308,658 $944,464 $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 87,841 79,788 100,000 100,000 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 8,000 8,004 9,200 13,000 510110-Landscaping Services - - 39,200 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 45,640 90,000 110,000 510130-Graffiti Removal - - 40,317 39,581 45,000 15,000 510150-Software Subscription - - 2,500 1,121 - -
510200-Repairs & Maintenance 2,285 3,285 38,300 38,050 130,000 50,000 510202-Hardware, Tools, Equip, Mainte - - - - - 10,000
510204-Equipment Repair 12,298 10,634 20,000 13,308 7,500 10,000 510205-Building Repair & Maintenance - - 250 83 - 1,000 510300-Vehicle Operations 75,698 39,652 75,000 74,467 75,000 40,000 510302-Vehicle Operations - Fuel - 8,739 45,500 55,189 68,000 70,000 510400-Professional Services 47,612 56,951 39,700 16,748 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
2023/24 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 - - 500 217 500 500
510809-Assessment fees - - 6,000 5,752 6,000 6,000
Total 83-Planned Operations $303,053 $370,344 $625,408 $466,559 $685,350 $688,550 85-Required Operations
510704-Water 351 351 22,620 9,108 11,400 10,810
510705-Sewer 18 18 250 32 60 40
510706-Refuse 16,234 29,900 3,500 2,905 3,500 30,800
510707-Power 5,802 4,649 36,000 5,297 7,500 11,940
Total 85-Required Operations $60,105 $53,977 $62,370 $17,342 $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 $1,720,141 $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) ($1,718,711) ($2,116,262) ($2,172,888) 100 SHAFTER OPERATING BUDGET 2023/24

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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 2023/24

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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 5,930 4,500 3,020
450200-Park Rental 460 2,155 - 6,186 5,186 6,540
Total 75-Rents & Concessions $1,670 $9,590 $9,000 $12,116 $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 $12,720 $10,361 $9,920 82-Wages & Benefits
500000-Full Time Wages 46,705 41,740 437,408 252,356 308,368 330,115 500100-Part Time Wages - - - 975 890 1,070
500400-Overtime 54 102 - 875 1,500 2,009
500500-Cellphone Allowance 23 72 1,697 1,497 1,684 1,560 500501-Auto Allowance 47 168 40 624 844 925
500502-Uniform & Equipment Allowance - - 1,500 4,308 4,100 4,100 500504-One-Time Compensation 94 2 - 2,285 1,735 2,000
500506-Incentive- Bilingual Pay 52 83 - 321 536 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 - - - 8,837 - -
500604-PERS 26454 Misc. Pepra - - - 5,018 8,900 9,224
500700-OPEB - Health Insurance - (553) - - - -
500800-Health Insurance 5,031 4,469 77,946 48,861 79,927 67,005 500801-Dental Insurance 162 132 2,156 1,893 2,364 2,593 500802-Vision Insurance 74 61 967 876 1,080 1,208
500803-Life Insurance 60 60 1,172 1,173 1,201 918
500880-Work Comp Insurance 3,141 3,078 76,447 32,195 54,964 57,714 500990-Non-Cash Labor Cost Allocation - (183) - - - -
509000-Payroll Taxes 1,242 1,084 20,926 20,110 20,946 21,992 Total 82-Wages & Benefits $530,737 $502,030 $659,995 $408,059 $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 72,763 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 3,372 8,950 1,500 510110-Landscaping Services 510 - 64,237 67,143 44,500 41,341 510114-Contract Services - - - 45,833 46,000 27,200
510115-Recruitment - - 815 315 - 9,134
510150-Software Subscription - - - 444 - -
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 - - - 3,324 - 3,500 510300-Vehicle Operations 8,557 2,733 16,842 11,355 9,500 34,320 510302-Vehicle Operations - Fuel - 428 3,000 16,233 8,604 6,000 510400-Professional Services 664 317 94,619 50,448 75,304 63,228 2023/24 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 - 2,400 - -
510601-Equipment Rental - - - - - 7,000
510602-Property Rental - - 17,000 - - -
510701-Communications 828 821 2,040 4,215 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 $387,391 $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 2,192 2,650 2,350
Total 85-Required Operations $127,034 $207,820 $158,204 $144,571 $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 $1,481,333 $1,721,766 $2,124,987 Total Public Facilities Net Surplus/(Deficit) ($1,529,919) ($1,021,820) ($5,021,437) ($1,468,613) ($1,711,405) ($2,115,067) 104 SHAFTER OPERATING BUDGET 2023/24

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2023/24 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 2023/24

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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 1,563,207 1,510,000 1,150,000 Total 73-License & Permits $1,723,631 $1,248,955 $1,150,000 $1,563,207 $1,510,000 $1,150,000 Revenues $1,730,583 $1,255,521 $1,152,040 $1,577,740 $1,524,600 $1,156,540 82-Wages & Benefits
500000-Full Time Wages - 26,300 559,288 520,175 559,288 588,820 500100-Part Time Wages - - - 3,703 3,000 3,600
500400-Overtime 5,173 9,758 - 5,047 6,000 6,000
500500-Cellphone Allowance 1,184 5,299 6,127 5,528 5,299 6,000 500501-Auto Allowance 1,348 4,819 185 4,357 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 - - - 7,554 - -
500604-PERS 26454 Misc. Pepra - - - 13,308 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 69,040 67,047 79,012 500801-Dental Insurance 3,114 3,459 3,755 3,329 3,459 3,707 500802-Vision Insurance 1,398 1,566 1,720 1,521 1,566 1,696 500803-Life Insurance 1,584 1,958 2,096 2,232 1,958 2,604 500880-Work Comp Insurance - 149 24,908 12,549 51,320 53,882 500990-Non-Cash Labor Cost Allocation - (11,734) - - - - 509000-Payroll Taxes - 2,012 40,735 40,150 37,828 39,615 Total 82-Wages & Benefits $625,023 $737,913 $786,115 $739,014 $813,769 $861,836 83-Planned Operations
510000-Office Supplies 1,404 2,234 4,540 4,785 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 $191,474 $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 2023/24 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 $930,488 $1,160,430 $1,226,186 Total Building Inspection Net Surplus/(Deficit) $686,992 $215,143 ($49,233) $647,252 $364,170 ($69,646) 108 SHAFTER OPERATING BUDGET 2023/24

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2023/24 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 2023/24

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Code Compliance CODE COMPLIANCE
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 41,313 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 - - - 2,573 4,690 4,692
500800-Health Insurance 21,729 6,177 22,000 14,130 6,177 19,416 500801-Dental Insurance 764 192 37 364 192 514
500802-Vision Insurance 341 86 16 135 86 191
500803-Life Insurance 290 84 31 199 84 138
500880-Work Comp Insurance 8,090 2,265 2,300 1,091 2,265 2,379 509000-Payroll Taxes 5,774 2,290 6,000 3,391 2,290 2,405 Total 82-Wages & Benefits $127,622 $46,157 $102,584 $66,544 $86,700 $109,439 83-Planned Operations
510000-Office Supplies 843 672 1,224 2,980 3,000 3,000
510001-Departmental Supplies 649 566 4,080 1,682 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 $67,472 $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 $134,016 $167,405 $151,935 Total Code Compliance Net Surplus/(Deficit) ($104,125) ($142,174) ($216,199) ($106,975) ($141,291) ($149,495) 2023/24 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 2023/24

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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 2,374,426 1,842,381 1,930,530 400001-Prop Tax - Current Unsec 222,526 198,837 210,000 261,341 261,000 197,850 400002-Prop Tax - Supp Current Sec 30,971 47,438 20,000 50,337 39,000 47,210 400003-Prop Tax - Supp Current Unsec 1,250 1,471 500 2,085 1,830 1,470 400004-Prop Tax - Prior Sec 23,472 23,100 15,000 30,076 17,900 22,990 400005-Prop Tax - Prior Unsec (1,945) 2,520 1,000 8,858 8,900 2,510 400006-Prop Tax - Supp Prior Sec 4,310 4,840 3,000 12,815 12,700 4,820 400007-Prop Tax - Supp Prior Unsec 120 39 100 74 200 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 367,667 439,322 250,000 399,418 337,000 440,000 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 $24,250,810 $31,658,143 $32,124,860 71-Fees for Service
412510-Late Fees - - - 6,720 - -
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 $10,348 $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 302,332 301,720 228,682 236,925 300,000 309,380 450100-Facility Rental - 25 - 30 - 30
450400-Mineral Rights 19,042 26,616 15,560 25,555 25,000 26,490 Total 75-Rents & Concessions $321,374 $328,361 $244,242 $262,510 $325,000 $335,900 76-Investment Earnings
460100-Interest - Property Tax 962 815 - 910 1,000 820
460145-Interest - Leases - 14,620 - - - -
Total 76-Investment Earnings $962 $15,435 $0 $910 $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 480200-Loan Repayments - Gen Fund - - - - - 300,000
480400-Restitution 5,797 713 - - - 710
Total 78-Other Revenue $1,013,522 $25,511 $96,900 $28,397 $16,000 $325,390 2023/24 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 $24,553,685 $32,595,743 $33,429,220 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 $24,546,200 $32,581,443 $33,379,220 114 SHAFTER OPERATING BUDGET 2023/24

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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 2023/24
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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2023/24 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 2023/24
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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2023/24 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 2023/24
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

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2023/24 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 392 of 518 ends

122 SHAFTER OPERATING BUDGET 2023/24
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

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2023/24 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

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124 SHAFTER OPERATING BUDGET 2023/24
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 395 of 518 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
$ 1,516,045 $ 1,113,163 $ 3,569,965 $ 3,387,752 $ 3,698,024 $ 1,661,779 $ 227,990 $ (1,681,041) 5,301,458 5,336,098 5,237,500 5,857,500 5,974,650 6,094,143 6,216,026 6,340,347 450,000 4,000,000 2,500,000
829,586 868,017 939,227 1,338,840 1,395,617 1,453,529 1,512,600 1,572,852 795,276 982,796 1,346,612 1,461,250 1,548,925 1,641,861 1,740,373 1,844,795 1,345,347 1,386,584 1,303,150 1,754,870 1,930,357 2,123,393 2,335,732 2,569,305 598,924 560,561 740,000 1,075,678 1,097,192 1,119,136 1,141,519 1,164,349 - - - 298,938 304,917 311,015 317,235 323,580
913,600 478,582 430,724 387,652 348,887 313,998 282,598 254,338 4,482,733 4,276,540 4,759,713 6,317,228 6,625,895 6,962,932 7,330,057 7,729,219 340 - 110,000 - - - - -
(339) - 550,000 2,680,000 5,385,000 3,065,000 795,000 850,000 1 - 660,000 2,680,000 5,385,000 3,065,000 795,000 850,000 1,221,606 265,685 - - - - - -
1,662,929 - - 3,000,000 - - - -
(402,882) 2,456,802 (182,213) 310,272 (2,036,245) (1,433,789) (1,909,031) (2,238,872) Beg. Fund Balance
Revenues
Grants
Labor Costs
Operating Expenditures
Utility Costs
Internal Charges
Debt Service
Depreciation
ST Operating Expenditures
Capital Equipment & Fleet
CIP
ST Capital Expenditures
GAAP Adjustments
Transfers-In
Net Change
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
2023/24 SHAFTER OPERATING BUDGET 125

Page 396 of 518 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
$ 2,213,188 $ 2,752,170 $ 3,569,965 $ 3,166,344 $ 1,750,979 $ 192,587 $ (1,117,982) $ (2,214,661) 2,409,336 2,570,629 2,544,000 2,735,000 2,789,700 2,845,494 2,902,404 2,960,452 371,844 350,111 388,918 509,594 549,786 590,782 632,598 675,250 870,534 725,696 831,702 925,440 980,966 1,039,824 1,102,213 1,168,346 64,782 59,229 61,200 77,360 85,096 93,606 102,967 113,264 347,779 261,691 381,000 622,823 635,279 647,985 660,945 674,164 5,826 4,227 206,000 319,427 325,816 332,332 338,979 345,759 959,694 612,001 550,801 495,721 446,149 401,534 361,381 325,243 (238,094) - - - - - - -
2,382,365 2,012,955 2,419,621 2,950,365 3,023,092 3,106,063 3,199,083 3,302,026 340 - 103,000 - - - - -
(340) - 425,000 1,300,000 1,325,000 1,050,000 800,000 850,000 - - 528,000 1,300,000 1,325,000 1,050,000 800,000 850,000 (512,011) (243,862) - - - - - -
16,259 - - 100,000 - - - -
538,982 817,795 (403,621) (1,415,365) (1,558,392) (1,310,569) (1,096,679) (1,191,574) Beg. Fund Balance
Revenues
Grants
Labor Costs
Operating Expenditures
Utility Costs
Internal Charges
Debt Service
Depreciation
Other
ST Operating Expenditures
Capital Equipment & Fleet
CIP
ST Capital Expenditures
GAAP Adjustments
Transfers-In
Net Change
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 2023/24

Page 397 of 518 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
$ 371,041 $ 75,747 $ 630,914 $ 336,532 $ 42,734 $ (245,294) $ (527,421) $ (803,514) 1,240,972 1,421,358 1,502,520 1,545,530 1,591,896 1,639,653 1,688,843 1,739,508 405,092 343,597 145,943 192,066 192,066 192,066 192,066 192,066 466,140 464,919 1,278,609 1,282,557 1,321,034 1,360,665 1,401,485 1,443,530 35,247 69,286 1,350 42,380 44,499 46,724 49,060 51,513
371,956 242,442 371,000 322,325 322,325 322,325 322,325 322,325 - - - - - - - -
88,272 - - - - - - -
- - - - - - - -
1,366,707 1,120,244 1,796,902 1,839,328 1,879,924 1,921,780 1,964,936 2,009,434 25,260 - - - - - - -
- - - - - - - -
25,260 - - - - - - -
169,559 (279,313) - - - - - -
- - - - - - - -
(295,294) 555,167 (294,382) (293,798) (288,028) (282,127) (276,093) (269,926) Beg. Fund Balance
Revenues
Grants
Labor Costs
Operating Expenditures
Utility Costs
Internal Charges
Debt Service
Depreciation
Other
ST Operating Expenditures
Capital Equipment & Fleet
CIP
ST Capital Expenditures
GAAP Adjustments
Transfers-In
Net Change
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
2023/24 SHAFTER OPERATING BUDGET 127

Page 398 of 518 ends

128 SHAFTER OPERATING BUDGET 2023/24
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 4,924,340 5,200,000 5,400,000 410001-Construction Water Fees 57,796 6,137 - 7,350 6,500 - 410200-Agreement Services Fees - 175,447 - 523,588 - -
415000-Miscelaneous Fees 352,243 7,488 102,000 31,634 31,000 7,500 Sub-Total 71-Fees for Service $5,270,706 $5,045,261 $5,502,000 $5,486,912 $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 - - - -
470200-Other Agency Grant-Misc - - - 4,000 - -
Sub-Total 77-Grants & Donations $0 $254,134 $0 $4,000 $0 $450,000 Total Revenues $5,301,458 $5,336,098 $5,522,000 $5,484,547 $5,237,500 $5,857,500 500000-Full Time Wages 495,201 473,006 584,204 567,297 584,204 884,962 500100-Part Time Wages 564 285 - - - -
500400-Overtime 3,051 6,368 - 8,394 6,500 6,500
500500-Cellphone Allowance 2,084 6,616 6,587 5,937 6,616 6,696 500501-Auto Allowance 660 2,442 93 2,341 2,442 2,580
500502-Uniform & Equipment Allowance 5,384 4,216 4,000 5,335 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 2,119 1,485 6,096 500507-Incentive- Degree - - - 71 35 280
500508-Incentive-Certificate Pay 495 1,657 1,949 1,875 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 - - - 22,456 - -
500604-PERS 26454 Misc. Pepra - - - 9,997 18,000 18,190 500800-Health Insurance 122,645 125,819 156,436 144,770 125,819 207,285 500801-Dental Insurance 4,010 3,705 4,313 4,114 3,705 5,605 500802-Vision Insurance 1,910 1,749 2,029 1,980 1,749 2,798 500803-Life Insurance 1,857 2,000 2,178 2,550 2,000 3,056 500880-Work Comp Insurance 79,499 78,833 143,963 69,843 78,833 82,775 500990-Non-Cash Labor Cost Allocation - (5,456) - - - - 509000-Payroll Taxes 34,831 36,336 38,782 43,895 36,336 38,154 Sub-Total 82-Wages & Benefits $829,586 $868,017 $1,034,254 $964,107 $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 34,957 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 5,636 3,500 4,000 510109-Janitorial Services 12,491 8,654 12,000 9,871 9,000 10,000 510115-Recruitment - - 1,000 409 - 1,000
510150-Software Subscription - - - 1,355 - -
510200-Repairs & Maintenance 89,234 3,750 132,500 202,698 185,000 200,000 510202-Hardware, Tools, Equip, Mainte - - - - - 15,000
510204-Equipment Repair 25,658 5,824 51,000 6,856 20,000 40,000 510205-Building Repair & Maintenance - - - 83 - 1,000
510300-Vehicle Operations 52,518 22,413 20,000 18,397 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 62,237 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 - 6,665 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

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2023/24 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 510900-Water Treatment Supplies - 170,652 415,000 440,635 400,000 400,000 510905-Water Testing/Samples - - 100,000 112,192 118,000 108,000 Sub-Total 83-Planned Operations $795,276 $982,796 $1,111,140 $1,368,486 $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 1,205,089 1,300,000 1,747,480 510708-Natural Gas 840 925 1,530 297 500 500
510805-Bad Debt Expense 73,495 72,070 - (431) (500) -
Sub-Total 85-Required Operations $1,345,347 $1,386,584 $1,268,650 $1,218,247 $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 $4,953,688 $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) $538,345 $248,511 $247,924

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130 SHAFTER OPERATING BUDGET 2023/24

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 2,268,390 2,500,000 2,700,000 Sub-Total 71-Fees for Service $2,366,344 $2,415,468 $2,700,000 $2,268,390 $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 $2,257,070 $2,544,000 $2,735,000 500000-Full Time Wages - 15,136 260,532 194,066 260,532 349,273 500100-Part Time Wages 564 285 - - - -
500400-Overtime 392 1,260 - 2,466 1,700 1,700
500500-Cellphone Allowance 854 2,530 1,846 1,753 2,530 1,932 500501-Auto Allowance 647 2,394 91 2,152 2,394 2,455
500502-Uniform & Equipment Allowance 2,060 1,623 1,500 2,395 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 230 539 291 936 539 2,477 500507-Incentive- Degree - - - 71 - 280
500508-Incentive-Certificate Pay 259 743 536 428 400 815 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 - - - 7,241 - -
500604-PERS 26454 Misc. Pepra - - - 4,161 7,700 7,803
500800-Health Insurance 50,186 48,000 46,890 46,540 48,000 72,989 500801-Dental Insurance 1,662 1,405 1,280 1,278 1,405 1,845 500802-Vision Insurance 775 657 599 628 657 974
500803-Life Insurance 856 855 728 876 855 983
500880-Work Comp Insurance - 87 33,723 15,868 24,676 25,910 500990-Non-Cash Labor Cost Allocation - (3,167) - - - - 509000-Payroll Taxes - 1,036 12,697 14,778 15,293 16,058 Sub-Total 82-Wages & Benefits $371,844 $350,111 $388,315 $318,930 $388,918 $509,594 510000-Office Supplies 1,345 22 1,020 176 260 500
510001-Departmental Supplies 39,628 38,381 43,500 10,693 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 9,561 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 21,362 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 3,707 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 $586,673 $831,702 $925,440 510118-Credit Card Processing Fees 7,040 7,796 6,120 11,053 - 6,120

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2023/24 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 52,668 55,000 65,000
510805-Bad Debt Expense 17,914 11,946 - - - -
Sub-Total 85-Required Operations $64,782 $59,229 $36,120 $69,220 $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 $1,503,699 $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) $763,036 $147,180 ($919,644)

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132 SHAFTER OPERATING BUDGET 2023/24
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 1,400,871 1,500,000 1,542,000 410120-Illegal Dumping Fee - 114,532 - 57,659 - -
415000-Miscelaneous Fees 3,116 2,633 1,020 200,697 1,020 1,020 Sub-Total 71-Fees for Service $1,231,594 $1,413,400 $1,443,020 $1,659,227 $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 - 4,000 - -
Sub-Total 77-Grants & Donations $5,366 $5,407 $0 $4,000 $0 $0 Total Revenues $1,240,972 $1,421,358 $1,445,530 $1,661,755 $1,502,520 $1,545,530 500000-Full Time Wages 249,746 177,872 20,912 51,875 20,912 102,640 500100-Part Time Wages 71 36 - - - -
500400-Overtime 23 1,745 - 657 1,600 3,000
500500-Cellphone Allowance 575 1,647 967 841 1,647 864
500501-Auto Allowance 152 542 22 442 542 565
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 1,427 195 345 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 - - - 2,189 - -
500604-PERS 26454 Misc. Pepra - - - 1,384 2,300 2,599
500700-OPEB - Health Insurance - (553) - - - -
500800-Health Insurance 63,505 58,381 1,724 11,081 58,381 21,000 500801-Dental Insurance 2,296 1,770 561 274 1,770 468
500802-Vision Insurance 1,036 802 262 138 802 263
500803-Life Insurance 919 799 427 238 799 1,027
500880-Work Comp Insurance - 28 7,789 2,380 35,582 37,362 500990-Non-Cash Labor Cost Allocation - (1,620) - - - - 509000-Payroll Taxes 18,069 14,375 2,375 4,034 14,375 15,094 Sub-Total 82-Wages & Benefits $405,092 $343,597 $37,314 $81,888 $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 1,162,914 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 15,178 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 $1,207,566 $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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2023/24 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 $1,315,074 $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) $346,681 ($303,882) ($293,798)

Page 404 of 518 ends

134 SHAFTER OPERATING BUDGET 2023/24

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 56,044 34,061 15,664 14,394 15,664 16,220 500400-Overtime 2 54 - - 60 60
500500-Cellphone Allowance 96 254 110 98 254 108
500501-Auto Allowance 67 241 10 218 241 250
500502-Uniform & Equipment Allowance 202 52 200 59 900 900 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 - - - 768 - -
500800-Health Insurance 7,659 6,041 2,044 1,710 6,041 1,925 500801-Dental Insurance 250 177 59 49 177 54
500802-Vision Insurance 91 75 27 21 75 23
500803-Life Insurance 158 141 64 61 141 262
500880-Work Comp Insurance - 12 594 378 2,327 2,444
500990-Non-Cash Labor Cost Allocation - (611) - - - -
509000-Payroll Taxes - 87 1,055 965 2,445 2,569
Sub-Total 82-Wages & Benefits $78,192 $54,646 $22,775 $21,115 $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 $38,820 $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 ($38,820) ($116,135) $11,645

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2023/24 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 22,677 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 $34,736 $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 $102,559 $609,300 $858,960 500000-Full Time Wages 70,004 64,998 70,055 75,210 70,055 141,276 500100-Part Time Wages - 2,398 53,440 47,201 53,000 55,000 500400-Overtime 6 183 - 872 900 900
500500-Cellphone Allowance 49 26 - 141 26 240
500501-Auto Allowance 106 83 - 435 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 2,289 2,006 4,464 500507-Incentive- Degree - - - 24 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 - - - 331 - -
500604-PERS 26454 Misc. Pepra - - - 5,415 7,050 7,044
500700-OPEB - Health Insurance - 416 - - 416 -
500800-Health Insurance 23,284 23,092 25,329 21,962 23,092 25,542 500801-Dental Insurance 626 526 546 508 526 587
500802-Vision Insurance 319 274 284 260 274 299
500803-Life Insurance 276 268 304 344 350 325
500880-Work Comp Insurance 26,069 31,723 12,865 14,059 31,723 33,309 500990-Non-Cash Labor Cost Allocation - 341 - - - -
509000-Payroll Taxes 8,985 9,086 5,348 10,152 9,086 9,540 Sub-Total 82-Wages & Benefits $181,079 $193,818 $177,235 $186,239 $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 2,953 2,800 2,800 510302-Vehicle Operations - Fuel 4,521 6,405 8,000 8,875 8,000 8,000 510303-Vehicle Operations- Tires 752 1,780 1,530 2,076 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 $35,669 $40,560 $44,610 510707-Power 5,798 10,647 6,000 6,542 7,000 14,270
Sub-Total 85-Required Operations $5,798 $10,647 $6,000 $6,542 $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 2023/24
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 $228,450 $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 ($125,891) $250,214 ($50,648)

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2023/24 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 81,754 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 $231,419 $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 $231,419 $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 13,332 18,000 27,810
Sub-Total 85-Required Operations $21,139 $20,765 $20,400 $13,332 $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 $80,645 $143,435 $787,467 Total Telecommunications Net Surplus/
(Deficit)
$66,520 $113,873 ($101,057) $150,774 $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 2023/24
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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2023/24 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 2023/24
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 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 7,842 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 $15,474 $3,579,530 $6,504,037 Total Expenses $556,591 $21,063 $1,500,000 $15,474 $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 $4,130,083 ($1,097,354) ($4,415,387)

FEDERAL GRANTS

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2023/24 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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144 SHAFTER OPERATING BUDGET 2023/24
State Gas
Actual Actual Budget 11Mo Actual Projection Budget
Account 2020/21 2021/22 2022/23 2022/23 2022/23 2023/24 400501-Gas Tax - Section 2103 136,377 161,381 173,401 137,619 137,000 173,401 400502-Gas Tax - Section 2105 104,140 113,215 120,942 96,030 105,000 120,942 400503-Gas Tax - Section 2106 46,098 51,927 51,939 44,071 47,000 51,939 400504-Gas Tax - Section 2107 140,919 135,320 164,818 130,254 141,000 164,818 400505-Gas Tax - Section 2107.5 5,000 5,000 5,000 5,000 6,000 5,000 400506-Gas Tax - State Repayment - - 20,890 - - 20,890
Sub-Total 70-Taxes $432,534 $466,843 $536,990 $412,974 $436,000 $536,990 460021-Interest Investments - 18,424 - - - -
469900-Allocated Interest 18,447 7,690 5,922 (7,690) 19,000 5,922 Sub-Total 76-Investment Earnings $18,447 $26,114 $5,922 ($7,690) $19,000 $5,922 Total Revenues $450,981 $492,957 $542,912 $405,284 $455,000 $542,912 580100-Capital Prj.- Infrastructure - - 1,100,000 - 192,000 634,000 Sub-Total 93-Capital Projects $0 $0 $1,100,000 $0 $192,000 $634,000 Total Expenses $0 $0 $1,100,000 $0 $192,000 $634,000
590200-Trans Out - Federal Grants - - 663,000 - - -
590207-Trans Out - RMRA - - (11,767) - - -
Sub-Total 94-Transfers-Out $0 $0 $651,233 $0 $0 $0
Total Expenses $0 $0 $651,233 $0 $0 $0
Total State Gas Net Surplus/(Deficit) $450,981 $492,957 ($1,208,321) $405,284 $263,000 ($91,088)

GAS TAX

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2023/24 SHAFTER OPERATING BUDGET 145
Traffic Safety
Actual Actual Budget 11Mo Actual Projection Budget
Account 2020/21 2021/22 2022/23 2022/23 2022/23 2023/24 440003-Fines - Traffic Safety 72,021 70,964 26,520 38,839 66,000 26,520 Sub-Total 74-Fines, Forfeitures, $72,021 $70,964 $26,520 $38,839 $66,000 $26,520 460021-Interest Investments - 2,200 - - - -
469900-Allocated Interest 2,071 928 3,000 (928) 3,000 3,000 Sub-Total 76-Investment Earnings $2,071 $3,128 $3,000 ($928) $3,000 $3,000 Total Revenues $74,092 $74,092 $29,520 $37,911 $69,000 $29,520 580100-Capital Prj.- Infrastructure - - 4,500,000 - - - 580300-Capital Prj.- Other Imp. - 18,171 20,000 11,966 - - Sub-Total 93-Capital Projects $0 $18,171 $4,520,000 $11,966 $0 $0 Total Expenses $0 $18,171 $4,520,000 $11,966 $0 $0
Total Traffic Safety Net Surplus/(Deficit) $74,092 $55,921 ($4,490,480) $25,945 $69,000 $29,520

TRAFFIC SAFETY

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146 SHAFTER OPERATING BUDGET 2023/24
SLESF
Actual Actual Budget 11Mo Actual Projection Budget
Account 2020/21 2021/22 2022/23 2022/23 2022/23 2023/24 460021-Interest Investments - 3,768 - - - -
469900-Allocated Interest 4,956 1,631 5,000 (1,631) - - Sub-Total 76-Investment Earnings $4,956 $5,399 $5,000 ($1,631) $0 $0 470001-CA Grant - SLEBG 156,727 161,285 - 165,271 165,272 - Sub-Total 77-Grants & Donations $156,727 $161,285 $0 $165,271 $165,272 $0 Total Revenues $161,683 $166,684 $5,000 $163,640 $165,272 $0 590100-Trans Out - Gen Fund 156,727 151,078 - 15,606 15,607 15,000 Sub-Total 94-Transfers-Out $156,727 $151,078 $0 $15,606 $15,607 $15,000 Total Expenses $156,727 $151,078 $0 $15,606 $15,607 $15,000 Total SLESF Net Surplus/(Deficit) $4,956 $15,606 $5,000 $148,034 $149,665 ($15,000)

SUPPLEMENTAL LAW ENFORECMENT SERVICES

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2023/24 SHAFTER OPERATING BUDGET 147
Special PD Services
Actual Actual Budget 11Mo Actual Projection Budget
Account 2020/21 2021/22 2022/23 2022/23 2022/23 2023/24 460021-Interest Investments - 40 - - - -
Sub-Total 76-Investment Earnings $0 $40 $0 $0 $0 $0
Total Revenues $0 $40 $0 $0 $0 $0
570100-Automotive Equipment 1,351 - - - - -
570200-Machinery & Equipment 531 - - - - -
Sub-Total 92-Capital Outlay $1,882 $0 $0 $0 $0 $0
Total Expenses $1,882 $0 $0 $0 $0 $0
Total Special PD Services Net Surplus/
(Deficit)
($1,882) $40 $0 $0 $0 $0

SPECIAL PD SERVICES

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148 SHAFTER OPERATING BUDGET 2023/24
Asset Forfeitures
Actual Actual Budget 11Mo Actual Projection Budget
Account 2020/21 2021/22 2022/23 2022/23 2022/23 2023/24 460021-Interest Investments - 2,209 - - - -
469900-Allocated Interest 2,990 782 3,000 (782) 3,000 3,000 Sub-Total 76-Investment Earnings $2,990 $2,991 $3,000 ($782) $3,000 $3,000 Total Revenues $2,990 $2,991 $3,000 ($782) $3,000 $3,000 Total Asset Forfeitures Net Surplus/(Deficit) $2,990 $2,991 $3,000 ($782) $3,000 $3,000

ASSET FORFEITURE

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2023/24 SHAFTER OPERATING BUDGET 149
LLMD
Actual Actual Budget 11Mo Actual Projection Budget
Account 2020/21 2021/22 2022/23 2022/23 2022/23 2023/24 400301-Special Asmnt - LLMD 15,678 15,927 697,790 939,045 712,000 697,790 Sub-Total 70-Taxes $706,226 $743,284 $697,790 $939,045 $712,000 $697,790 460021-Interest Investments - 9,334 - - - -
Sub-Total 76-Investment Earnings $0 $12,790 $0 $0 $0 $0 Total Revenues $706,226 $756,074 $697,790 $939,045 $712,000 $697,790 510001-Departmental Supplies 538 - 20 - - 800
510110-Landscaping Services - - 425,245 445,872 426,715 399,456 510114-Contract Services - - - 246 - 6,800
510200-Repairs & Maintenance - 583 18,700 17,914 22,212 57,710 510205-Building Repair & Maintenance - - - - 3,750 1,000 510400-Professional Services 3,456 - 25,000 3,750 - 8,800 510420-Legal Services 1,267 925 - - 1,000 -
Sub-Total 83-Planned Operations $377,303 $421,609 $468,965 $467,782 $453,677 $474,566 510704-Water 3,938 5,126 94,769 60,251 79,300 77,860
510705-Sewer - - 1,020 - - -
510706-Refuse - - 1,020 - - -
510707-Power 120 120 44,650 53,629 58,120 84,130
Sub-Total 85-Required Operations $130,691 $142,832 $141,459 $113,880 $137,420 $161,990 520000-Asset Replace 9,233 9,233 - - - -
520001-Asset Replace Offset (19,588) (19,588) - - - -
521000-Internal Admin Charges 2,353 2,647 - - - -
Sub-Total 88-Operations -Internal $53,132 $62,914 $0 $0 $0 $0 Total Expenses $561,126 $627,355 $610,424 $581,662 $591,097 $636,556 Total LLMD Net Surplus/(Deficit) $145,100 $128,719 $87,366 $357,383 $120,903 $61,234

LIGHTING, LANDSCAPE AND MAINTENANCE DISTRICT

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150 SHAFTER OPERATING BUDGET 2023/24
Low-Mod Income Housing
Actual Actual Budget 11Mo Actual Projection Budget
Account 2020/21 2021/22 2022/23 2022/23 2022/23 2023/24 460021-Interest Investments - 19,623 - - - -
469900-Allocated Interest 26,556 6,948 25,000 (6,948) 27,000 25,000 Sub-Total 76-Investment Earnings $26,556 $26,571 $25,000 ($6,948) $27,000 $25,000 Total Revenues $26,556 $26,571 $25,000 ($6,948) $27,000 $25,000 Total Low-Mod Income Housing Net Surplus/
(Deficit)
$26,556 $26,571 $25,000 ($6,948) $27,000 $25,000

LOW-MOD INCOME HOUSING

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2023/24 SHAFTER OPERATING BUDGET 151
CDBG
Actual Actual Budget 11Mo Actual Projection Budget
Account 2020/21 2021/22 2022/23 2022/23 2022/23 2023/24 470108-FED GRNT County Pass Thru 60,236 5,064 - - 46,000 - Sub-Total 77-Grants & Donations $60,236 $5,064 $0 $0 $46,000 $0 Total Revenues $60,236 $5,064 $0 $0 $46,000 $0
570100-Automotive Equipment 5,013 - - - - -
Sub-Total 92-Capital Outlay $5,013 $0 $0 $0 $0 $0
580300-Capital Prj.- Other Imp. 75 - - - - -
Sub-Total 93-Capital Projects $75 $0 $0 $0 $0 $0
Total Expenses $5,088 $0 $0 $0 $0 $0
590209-Trans Out - CDBG 64,124 - - - - -
Sub-Total 94-Transfers-Out $64,124 $0 $0 $0 $0 $0
Total Expenses $64,124 $0 $0 $0 $0 $0
Total CDBG Net Surplus/(Deficit) ($8,976) $5,064 $0 $0 $46,000 $0 CDBG

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152 SHAFTER OPERATING BUDGET 2023/24
Road Maint & Rehab
Actual Actual Budget 11Mo Actual Projection Budget
Account 2020/21 2021/22 2022/23 2022/23 2022/23 2023/24 400507-Gas Tax - SB1 (RMRA) 378,946 409,267 423,529 335,561 379,000 423,529 Sub-Total 70-Taxes $378,946 $409,267 $423,529 $335,561 $379,000 $423,529 460021-Interest Investments - 2,461 - - - -
Sub-Total 76-Investment Earnings $0 $2,461 $0 $0 $0 $0
Total Revenues $378,946 $411,728 $423,529 $335,561 $379,000 $423,529 580100-Capital Prj.- Infrastructure 640,308 1,555 1,200,550 1,324,413 408,000 466,000 Sub-Total 93-Capital Projects $640,308 $1,555 $1,200,550 $1,324,412 $408,000 $466,000 Total Expenses $640,308 $1,555 $1,200,550 $1,324,412 $408,000 $466,000 490200-Trans In - Federal Grants - - - 417,308 - -
490203-Trans In - Gas Tax - - (11,767) - - -
Sub-Total 79-Transfers-In $0 $0 ($11,767) $417,308 $0 $0 Total Revenues $0 $0 ($11,767) $417,308 $0 $0
Total Road Maint & Rehab Net Surplus/
(Deficit)
($261,362) $410,173 ($788,788) ($571,543) ($29,000) ($42,471)

ROAD MAINTENANCE & REHAB

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INTERNAL SERVICE FUNDS
Internal Service Funds Expense Budget Change
Internal Service Funds Summary
Facilities Maintenance
Shop - Vehicle Maintenance
Risk Management
Information Technology

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FY23 vs FY24 Change
Actual Actual Budget Budget Dollar Pct % of
Internal Service Funds 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% 15.1% Vehicle Maintenance 321,900 272,751 268,061 253,069 (14,992) -5.6% 7.4% Risk Management 891,861 1,095,429 1,061,566 1,121,154 59,588 5.6% 32.7% Information Technology 685,666 909,956 1,309,754 1,535,461 225,707 17.2% 44.8% Total Internal Service Funds $2,154,242 $2,711,388 $3,032,833 $3,428,992 $396,159 13.1% 100% FY23 vs FY24 Change
Actual Actual Budget Budget Dollar Pct % of
Facility Maintenance Category
Expenditures
2020/21 2021/22 2022/23 2023/24 Change Chg Total
82-Wages & Benefits 104,142 93,579 112,902 128,183 15,281 13.5% 24.7% 83-Planned Operations 92,552 196,234 155,394 160,840 5,446 3.5% 31.0% 85-Required Operations 51,548 125,021 116,962 221,700 104,738 89.5% 42.7% 88-Operations -Internal 6,573 18,418 8,194 8,585 391 4.8% 1.7% Total Facility Maintenance 254,815 433,252 393,452 519,308 125,856 32.0% 100% FY23 vs FY24 Change
Actual Actual Budget Budget Dollar Pct % of
Vehicle Maintenance Category
Expenditures
2020/21 2021/22 2022/23 2023/24 Change Chg Total
82-Wages & Benefits 177,008 178,982 108,059 129,403 21,344 19.8% 51.1% 83-Planned Operations 71,027 47,132 100,720 63,150 (37,570) -37.3% 25.0% 85-Required Operations 17,180 12,062 16,000 8,050 (7,950) -49.7% 3.2% 88-Operations -Internal 56,685 34,575 43,282 52,466 9,184 21.2% 20.7% Total Vehicle Maintenance 321,900 272,751 268,061 253,069 (14,992) -5.6% 100% FY23 vs FY24 Change
Actual Actual Budget Budget Dollar Pct % of
Risk Management Category
Expenditures
2020/21 2021/22 2022/23 2023/24 Change Chg Total
82-Wages & Benefits 49,051 45,010 40,245 48,274 8,029 20.0% 4.3% 83-Planned Operations - 8,819 - - #.0% #.0%
85-Required Operations 842,810 1,041,600 1,021,321 1,072,880 51,559 5.0% 95.7% 88-Operations -Internal - - - - #.0% #.0%
Total Risk Management 891,861 1,095,429 1,061,566 1,121,154 59,588 5.6% 100% FY23 vs FY24 Change
Actual Actual Budget Budget Dollar Pct % of
Information Technology Category
Expenditures
2020/21 2021/22 2022/23 2023/24 Change Chg Total
82-Wages & Benefits 406,282 427,681 439,249 889,196 449,947 102.4% 57.9% 83-Planned Operations 209,454 406,512 690,136 510,577 (179,559) -26.0% 33.3% 85-Required Operations 330 4,588 9,580 10,400 820 8.6% .7% 88-Operations -Internal 69,600 71,175 119,789 125,288 5,499 4.6% 8.2% 92-Capital Outlay - - 51,000 - (51,000) -100.0% .0%
Total Information Technology 685,666 909,956 1,309,754 1,535,461 225,707 17.2% 100%

INTERNAL SERVICE FUNDS EXPENSE BUDGET CHANGE
154 SHAFTER OPERATING BUDGET 2023/24

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Facility
Maintenance
Vehicle
Maintenance
Risk
Management
Information
Technology Total
Revenues $ 474,050 $ 257,848 $ 1,121,100 $ 1,536,270 $ 3,389,268 Expenses:
82-Wages & Benefits 128,183 129,403 48,274 889,196 1,195,056 83-Planned Operations 160,840 63,150 - 510,577 734,567
85-Required Operations 221,700 8,050 1,072,880 10,400 1,313,030 88-Operations -Internal 8,585 52,466 - 125,288 186,339
Debt Service
Operating Expenses $519,308 $253,069 $1,121,154 $1,535,461 $3,428,992 Operating Income (Loss) ($45,258) $4,779 ($54) $809 ($39,724) 92-Capital Outlay - - - - -
CIP
Transfers
Non-Operating Expenses $0 $0 $0 $0 $0
Net Income/(Loss) $ (45,258) $ 4,779 $ (54) $ 809 $ (39,724) 474,050
257,848
1,121,100
1,536,270
519,308
253,069
1,121,154
1,535,461
- 200,000 400,000 600,000 800,000 1,000,000 1,200,000 1,400,000 1,600,000 1,800,000 Facility Maintenance
Vehicle Maintenance
Risk Management
Information Technology
23/24 Proposed Budget
Internal Service Funds
23/24 Proposed Expenses 23/24 Projected Revenue

INTERNAL SERVICE FUNDS SUMMARY
2023/24 SHAFTER OPERATING BUDGET 155

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19/20 Actual 20/21 Actual 21/22 Actual 22/23 Budget
22/23
Projected
23/24
Proposed
Revenues $ 226,784 $ 258,783 $ 422,227 $ 370,439 $ 370,000 $ 474,050 Expenses:
82-Wages & Benefits 97,300 104,142 93,579 112,902 105,272 128,183 83-Planned Operations 65,645 92,552 196,234 155,394 174,474 160,840 85-Required Operations 21,185 51,548 125,021 116,962 181,200 221,700 88-Operations -Internal 12,569 6,573 18,418 8,194 11,000 8,585 Debt Service
Operating Expenses 196,699 $254,815 $433,252 $393,452 $471,946 $519,308 Operating Income (Loss) $30,085 $3,968 ($11,025) ($23,013) ($101,946) ($45,258) Capital Outlay - - - - - -
CIP
Transfers - - 5,163 - - -
Non-Operating Expenses $0 $0 ($5,163) $0 $0 $0
Net Income/(Loss) $ 30,085 $ 3,968 $ (5,862) $ (23,013) $ (101,946) $ (45,258) $0.1M $0.1M $0.1M $0.1M $0.1M $0.1M
$0.1M
$0.1M
$0.3M $0.3M
$0.4M
$0.4M
$0.0M
$0.0M
$0.0M
$0.0M
$0.0M
$0.0M
$0.2M
$0.3M
$0.4M
$0.4M $0.4M
$0.5M
$0.0M
$0.1M
$0.2M
$0.3M
$0.4M
$0.5M
$0.6M
19/20 Actual 20/21 Actual 21/22 Actual 22/23 Budget 22/23 Projected 23/24 Proposed 23/24 Proposed Budget
Facilities Maintenance
Labor M&O Other Operating Expenses Capital Requests & CIP Revenues

FACILITIES MAINTENANCE SUMMARY
156 SHAFTER OPERATING BUDGET 2023/24

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19/20 Actual 20/21 Actual 21/22 Actual 22/23 Budget
22/23
Projected
23/24
Proposed
Revenues $ 292,097 $ 344,575 $ 257,974 $ 257,846 $ 324,000 $ 257,848 Expenses:
82-Wages & Benefits 193,768 177,008 178,982 108,059 133,997 129,403 83-Planned Operations 71,096 71,027 47,132 100,720 52,630 63,150 85-Required Operations 20,969 17,180 12,062 16,000 8,500 8,050 88-Operations -Internal 24,319 56,685 34,575 43,282 58,000 52,466 Debt Service
Operating Expenses $310,152 $321,900 $272,751 $268,061 $253,127 $253,069 Operating Income (Loss) ($18,055) $22,675 ($14,777) ($10,215) $70,873 $4,779 Capital Outlay
CIP
Transfers - 18,696 - - - -
Non-Operating Expenses $0 $0 ($18,696) $0 $0 $0
Net Income/(Loss) $ (18,055) $ 22,675 $ 3,919 $ (10,215) $ 70,873 $ 4,779 $0.2M $0.2M $0.2M
$0.1M
$0.1M $0.1M
$0.1M
$0.1M
$0.1M
$0.1M $0.1M $0.1M
$0.0M $0.1M
$0.0M $0.0M
$0.1M $0.1M
$0.3M
$0.3M
$0.3M
$0.3M
$0.3M
$0.3M
$0.0M
$0.1M
$0.1M
$0.2M
$0.2M
$0.3M
$0.3M
$0.4M
$0.4M
19/20 Actual 20/21 Actual 21/22 Actual 22/23 Budget 22/23 Projected 23/24 Proposed 23/24 Proposed Budget
Shop/Vehicle Maintenance
Labor M&O Other Operating Expenses Capital Requests & CIP Revenues

SHOP SUMMARY
2023/24 SHAFTER OPERATING BUDGET 157

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19/20 Actual 20/21 Actual 21/22 Actual 22/23 Budget
22/23
Projected
23/24
Proposed
Revenues $ 730,012 $ 893,360 $ 1,092,351 $ 1,061,566 $ 924,000 $ 1,121,100 Expenses:
82-Wages & Benefits 49,051 - 45,010 40,245 41,595 48,274 83-Planned Operations - - 8,819 - - -
85-Required Operations 1,465,629 842,810 1,041,600 1,021,321 1,124,500 1,072,880 88-Operations -Internal 478,466 - - 141,000 - -
Debt Service
Operating Expenses 1,944,095 $891,861 $1,095,429 $1,061,566 $1,307,095 $1,121,154 Operating Income (Loss) ($1,214,083) $1,499 ($3,078) $0 ($383,095) ($54) Capital Outlay
CIP
Transfers - - 408 - - -
Non-Operating Expenses $0 $0 ($408) $0 $0 $0
Net Income/(Loss) $ (1,214,083) $ 1,499 $ (2,670) $ (383,095) - $ $ (54) $1.5M
$0.8M
$1.1M $1.0M $1.1M $1.1M
$0.5M
$0.1M
$0.7M
$0.9M
$1.1M $1.1M
$0.9M
$1.1M
$0.0M
$0.5M
$1.0M
$1.5M
$2.0M
$2.5M
19/20 Actual 20/21 Actual 21/22 Actual 22/23 Budget 22/23 Projected 23/24 Proposed 23/24 Proposed Budget
Risk Management
Labor M&O Other Operating Expenses Capital Requests & CIP Revenues

RISK MANAGEMENT SUMMARY
158 SHAFTER OPERATING BUDGET 2023/24

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19/20 Actual 20/21 Actual 21/22 Actual 22/23 Budget
22/23
Projected
23/24
Proposed
Revenues $ 937,401 $ 849,871 $ 977,756 $ 1,118,370 $ 1,100,000 $ 1,536,270 Expenses:
82-Wages & Benefits 416,396 406,282 427,681 439,249 476,395 889,196 83-Planned Operations 261,236 209,454 406,512 690,136 475,012 510,577 85-Required Operations 6,014 330 4,588 9,580 7,500 10,400 88-Operations -Internal 96,092 69,600 71,175 119,789 83,000 125,288 Debt Service
Operating Expenses $779,738 $685,666 $909,956 $1,258,754 $1,041,907 1,535,461 Operating Income (Loss) $157,663 $164,205 $67,800 ($140,384) $58,093 $ 809 92-Capital Outlay 9,200 - - 51,000 32,620 -
CIP
Transfers - 12,047 - - - -
Non-Operating Expenses $9,200 $0 ($12,047) $51,000 $32,620 $0 Net Income/(Loss) $ 148,463 $ 164,205 $ 79,847 $ (191,384) $ 25,473 $ 809 $0.4M $0.4M $0.4M $0.4M $0.5M
$0.9M
$0.3M $0.2M
$0.4M
$0.7M
$0.5M
$0.5M
$0.1M
$0.1M
$0.1M
$0.1M
$0.1M
$0.1M
$0.0M
$0.9M
$0.8M
$1.0M
$1.1M
$1.1M
$1.5M
$0.0M
$0.2M
$0.4M
$0.6M
$0.8M
$1.0M
$1.2M
$1.4M
$1.6M
$1.8M
19/20 Actual 20/21 Actual 21/22 Actual 22/23 Budget 22/23 Projected 23/24 Proposed 23/24 Proposed Budget
Information Technology
Labor M&O Other Operating Expenses Capital Requests & CIP Revenues

INFORMATION TECHNOLOGY SUMMARY
2023/24 SHAFTER OPERATING BUDGET 159

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FACILITIES MAINTENANCE
Facility Maintenance
Actual Actual Budget 11Mo Actual Projection Budget
Account 2020/21 2021/22 2022/23 2022/23 2022/23 2023/24 480100-Misc Refunds 259 - - - - -
Sub-Total 78-Other Revenue $259 $0 $0 $0 $0 $0
418000-Internal ISF Chrg - Building 258,524 422,227 370,439 - 370,000 474,050 Sub-Total 80-Operations -Internal $258,524 $422,227 $370,439 $0 $370,000 $474,050 Total Revenues $258,783 $422,227 $370,439 $0 $370,000 $474,050 500000-Full Time Wages 58,202 47,234 62,973 34,457 62,973 77,405 500400-Overtime - 3,433 - 189 600 600
500500-Cellphone Allowance 1,214 960 1,201 586 960 1,200 500502-Uniform & Equipment Allowance 300 300 - 413 400 400 500504-One-Time Compensation - 82 - - - -
500506-Incentive- Bilingual Pay 971 768 961 - - -
500600-Retirement 4,425 3,643 4,960 2,267 2,267 2,600
500602-Unfunded Accr. Liab. (UAL) - - - 412 - -
500604-PERS 26454 Misc. Pepra - - - 2,806 5,200 5,117
500800-Health Insurance 21,729 15,286 23,784 13,949 15,286 22,416 500801-Dental Insurance 715 501 643 563 501 643
500802-Vision Insurance 341 239 307 268 239 307
500803-Life Insurance 236 185 251 173 185 -
500880-Work Comp Insurance 11,288 12,571 13,028 950 12,571 13,200 500990-Non-Cash Labor Cost Allocation - (876) - - - -
509000-Payroll Taxes 4,721 4,090 4,794 3,021 4,090 4,295 Sub-Total 82-Wages & Benefits $104,142 $93,579 $112,902 $60,054 $105,272 $128,183 510000-Office Supplies 339 541 1,224 424 750 1,000
510001-Departmental Supplies 713 8,271 5,100 15,573 12,000 12,500 510100-Service Agreements 1,550 15,321 32,320 3,216 6,000 2,000 510103-Postage & Freight - - 102 - 100 100
510109-Janitorial Services - 2,070 73,648 54,970 73,000 67,600 510115-Recruitment - - 204 257 260 -
510200-Repairs & Maintenance 20,754 20,724 21,420 34,110 51,000 42,000 510205-Building Repair & Maintenance - - - 12,159 300 2,000 510300-Vehicle Operations 100 4,114 1,326 1,313 2,100 2,400 510302-Vehicle Operations - Fuel - 131 - 482 400 400
510400-Professional Services - 200 - 1,312 1,400 2,300
510701-Communications 1,030 14,869 20,000 24,202 26,300 27,390 510807-Regulatory & Permitting - - 50 14 14 250
510809-Assessment fees - - - 811 850 900
Sub-Total 83-Planned Operations $92,552 $196,234 $155,394 $148,844 $174,474 $160,840 510704-Water 4,311 8,307 7,200 7,335 8,000 8,560
510705-Sewer 579 695 1,000 637 700 720
510706-Refuse 2,295 2,715 3,162 7,196 8,500 7,500
510707-Power 11,255 67,446 100,000 121,417 155,000 196,920 510708-Natural Gas 2,336 4,964 5,600 9,220 9,000 8,000
Sub-Total 85-Required Operations $51,548 $125,021 $116,962 $145,805 $181,200 $221,700 520000-Asset Replace 938 - 1,275 - 1,000 1,275
520100-Internal ISF Chrg - Shop - 2,641 - - 2,000 -
520300-Internal ISF Chrg - IT - 2,748 - - 2,000 -
520400-Internal ISF Chrg - Liability 5,635 13,029 6,919 - 6,000 7,310 Sub-Total 88-Operations -Internal $6,573 $18,418 $8,194 $0 $11,000 $8,585 Total Expenses $254,815 $433,252 $393,452 $354,703 $471,946 $519,308 490200-Trans In - Federal Grants - 5,163 - - - -
Sub-Total 79-Transfers-In $0 $5,163 $0 $0 $0 $0
Total Revenues $0 $5,163 $0 $0 $0 $0
Total Facility Maintenance Net Surplus/
(Deficit)
$3,968 ($5,862) ($23,013) ($354,703) ($101,946) ($45,258) 160 SHAFTER OPERATING BUDGET 2023/24

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SHOP
Vehicle Maintenance
Actual Actual Budget 11Mo Actual Projection Budget
Account 2020/21 2021/22 2022/23 2022/23 2022/23 2023/24 418002-Internal ISF Chrg - Shop 344,575 257,974 257,846 - 324,000 257,848 Sub-Total 80-Operations -Internal $344,575 $257,974 $257,846 $0 $324,000 $257,848 Total Revenues $344,575 $257,974 $257,846 $0 $324,000 $257,848 500000-Full Time Wages - 17,252 73,025 68,408 73,025 78,546 500400-Overtime 2 392 - 130 300 500
500500-Cellphone Allowance 19 60 61 55 60 60
500502-Uniform & Equipment Allowance 1,767 1,515 1,000 2,470 2,600 2,600 500504-One-Time Compensation - 2,271 - - - -
500600-Retirement 13,785 13,157 12,000 7,477 7,477 7,700 500602-Unfunded Accr. Liab. (UAL) - - - 478 - -
500603-PERS 3069 Misc. Classic - - - 3,237 - -
500604-PERS 26454 Misc. Pepra - - - 203 350 369
500800-Health Insurance 5,332 14,175 2,120 1,772 14,175 1,984 500801-Dental Insurance 831 987 568 510 987 566
500802-Vision Insurance 301 403 218 194 403 216
500803-Life Insurance 475 427 293 315 427 959
500880-Work Comp Insurance - 124 13,339 12,865 26,555 27,883 500990-Non-Cash Labor Cost Allocation - (3,699) - - - - 509000-Payroll Taxes - 1,320 5,435 5,375 7,638 8,020
Sub-Total 82-Wages & Benefits $177,008 $178,982 $108,059 $103,490 $133,997 $129,403 510000-Office Supplies 6,446 668 1,020 298 350 350
510001-Departmental Supplies 42,432 17,062 39,800 18,859 15,000 20,000 510105-Software Licensing - - - 620 - -
510109-Janitorial Services 2,667 7,398 12,240 9,661 10,000 12,000 510150-Software Subscription - - - 264 - -
510200-Repairs & Maintenance 3,479 2,776 15,100 6,625 7,500 7,500 510202-Hardware, Tools, Equip, Mainte - - - - - 1,700
510205-Building Repair & Maintenance - - - 83 - 1,500
510300-Vehicle Operations 5,035 5,260 10,000 5,735 5,000 6,000 510302-Vehicle Operations - Fuel - 3,993 5,000 4,049 5,000 5,000 510400-Professional Services 10,591 8,934 14,300 3,357 5,000 5,000 510420-Legal Services - 575 - - 700 -
510501-Training - 212 510 683 500 500
510505-Travel - - 510 36 100 100
510701-Communications 377 254 2,040 263 300 300
510807-Regulatory & Permitting - - 200 565 1,500 1,500
510809-Assessment fees - - - 1,680 1,680 1,700
Sub-Total 83-Planned Operations $71,027 $47,132 $100,720 $52,779 $52,630 $63,150 510706-Refuse 2,962 - 1,000 1,719 2,000 -
510707-Power 10,782 10,211 15,000 1,966 3,000 4,550
510708-Natural Gas 3,436 1,851 - 3,603 3,500 3,500
Sub-Total 85-Required Operations $17,180 $12,062 $16,000 $7,288 $8,500 $8,050 520200-Internal ISF Chrg - Building 37,160 5,000 8,596 - 38,000 11,000 520300-Internal ISF Chrg - IT 10,595 15,253 20,245 - 11,000 26,216 520400-Internal ISF Chrg - Liability 8,930 14,322 14,441 - 9,000 15,250 Sub-Total 88-Operations -Internal $56,685 $34,575 $43,282 $0 $58,000 $52,466 Total Expenses $321,900 $272,751 $268,061 $163,557 $253,127 $253,069 490200-Trans In - Federal Grants - 18,696 - - - -
Sub-Total 79-Transfers-In $0 $18,696 $0 $0 $0 $0
Total Revenues $0 $18,696 $0 $0 $0 $0
Total Vehicle Maintenance Net Surplus/
(Deficit)
$22,675 $3,919 ($10,215) ($163,557) $70,873 $4,779
2023/24 SHAFTER OPERATING BUDGET 161

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RISK MANAGEMENT
Risk Management
Actual Actual Budget 11Mo Actual Projection Budget
Account 2020/21 2021/22 2022/23 2022/23 2022/23 2023/24 480100-Misc Refunds - 387,114 - 251,176 - -
Sub-Total 78-Other Revenue $0 $387,114 $0 $251,176 $0 $0 418004-Internal ISF Chrg - Liability 893,360 705,237 1,061,566 - 924,000 1,121,100 Sub-Total 80-Operations -Internal $893,360 $705,237 $1,061,566 $0 $924,000 $1,121,100 Total Revenues $893,360 $1,092,351 $1,061,566 $251,176 $924,000 $1,121,100 500000-Full Time Wages 37,396 22,253 31,281 39,841 31,281 43,951 500500-Cellphone Allowance 75 2 - 436 102 480
500501-Auto Allowance - 125 - 545 129 140
500504-One-Time Compensation 444 1,036 - - - -
500506-Incentive- Bilingual Pay - 80 - 349 350 384
500600-Retirement - 1,090 1,866 3,736 - -
500602-Unfunded Accr. Liab. (UAL) - - - 205 - -
500603-PERS 3069 Misc. Classic - - - 1,260 - -
500604-PERS 26454 Misc. Pepra - - - 582 1,000 1,055
500700-OPEB - Health Insurance - 832 - - - -
500800-Health Insurance - 2,832 4,693 9,217 6,202 -
500801-Dental Insurance - 53 138 157 141 -
500802-Vision Insurance - 36 62 123 80 -
500803-Life Insurance - 43 109 175 160 6
500880-Work Comp Insurance 68 83 161 210 413 434
500990-Non-Cash Labor Cost Allocation - (299) - - - -
509000-Payroll Taxes - 29 1,935 3,099 1,737 1,824
Sub-Total 82-Wages & Benefits $49,051 $45,010 $40,245 $59,935 $41,595 $48,274 510012-Inmate Medical Supplies - 8,819 - - - -
Sub-Total 83-Planned Operations $0 $8,819 $0 $0 $0 $0
510440-Work Compensation Insurance (35,703) - - - - -
510441-Employee Assistance Insurance (5,958) 2,760 5,320 2,760 3,500 2,850 510442-Employee Risk Mgt Insurance 140,062 110,748 159,136 88,492 120,000 114,080 510443-Property Insurance 205,664 297,890 250,000 358,007 400,000 306,830 510444-Risk Management Administration 10,694 3,352 11,026 490 1,000 3,460 510445-Liability Insurance 528,051 626,850 595,839 455,533 600,000 645,660 Sub-Total 85-Required Operations $842,810 $1,041,600 $1,021,321 $905,282 $1,124,500 $1,072,880 520400-Internal ISF Chrg - Liability - - - - 141,000 -
Sub-Total 88-Operations -Internal $0 $0 $0 $0 $141,000 $0 Total Expenses $891,861 $1,095,429 $1,061,566 $965,217 $1,307,095 $1,121,154 490200-Trans In - Federal Grants - 408 - - - -
Sub-Total 79-Transfers-In $0 $408 $0 $0 $0 $0
Total Revenues $0 $408 $0 $0 $0 $0
Total Risk Management Net Surplus/(Deficit) $1,499 ($2,670) $0 ($714,041) ($383,095) ($54) 162 SHAFTER OPERATING BUDGET 2023/24

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INFORMATION TECHONOLOGY
Information Technology
Actual Actual Budget 11Mo Actual Projection Budget
Account 2020/21 2021/22 2022/23 2022/23 2022/23 2023/24 480100-Misc Refunds - - - 2,110 - -
Sub-Total 78-Other Revenue $0 $0 $0 $2,110 $0 $0
418001-Internal ISF Chrg - IT 849,871 977,756 1,118,370 - 1,100,000 1,536,270 Sub-Total 80-Operations -Internal $849,871 $977,756 $1,118,370 $0 $1,100,000 $1,536,270 Total Revenues $849,871 $977,756 $1,118,370 $2,110 $1,100,000 $1,536,270 500000-Full Time Wages - - 303,053 339,216 303,053 673,319 500100-Part Time Wages - 96 - 12,164 15,000 16,000
500400-Overtime 2,753 1,876 - 2,227 2,500 5,600
500500-Cellphone Allowance - - 3,603 3,836 3,499 6,000
500501-Auto Allowance - - 185 6,771 5,349 5,350
500502-Uniform & Equipment Allowance 395 - - 265 360 360 500503-Education Reimbursement - - - 1,364 - -
500504-One-Time Compensation - 1,822 - 4,207 - -
500600-Retirement 21,207 20,941 23,523 14,409 14,409 15,300 500602-Unfunded Accr. Liab. (UAL) - - - 1,983 - -
500604-PERS 26454 Misc. Pepra - - - 19,583 35,600 35,606 500800-Health Insurance - - 69,092 65,904 63,245 94,044 500801-Dental Insurance - - 2,061 2,102 2,108 2,947
500802-Vision Insurance - - 921 942 868 1,323
500803-Life Insurance - - 1,112 1,441 1,190 2,672
500880-Work Comp Insurance - - 13,940 8,927 8,024 8,425 500990-Non-Cash Labor Cost Allocation - 6,664 - - - -
509000-Payroll Taxes 22,227 21,190 21,759 27,648 21,190 22,250 Sub-Total 82-Wages & Benefits $406,282 $427,681 $439,249 $512,989 $476,395 $889,196 510000-Office Supplies 371 616 1,530 359 1,200 1,000
510001-Departmental Supplies 10,890 8,699 33,000 18,338 20,000 25,000 510100-Service Agreements 2,367 3,630 2,040 1,567 2,000 2,000 510103-Postage & Freight 7 2 200 114 160 160
510105-Software Licensing 40,342 124,430 (950) 156,717 - 6,800 510106-Subscriptions & Dues 819 1,029 (3,650) 52,776 - 800 510109-Janitorial Services 600 - - - - -
510115-Recruitment - 199 - 135 - -
510150-Software Subscription - - 292,200 21,486 292,200 292,867 510155-IT Subscription - - 105,000 49,600 105,000 95,150 510200-Repairs & Maintenance 815 9,882 3,060 1,746 2,000 2,000 510201-Website Maintenance 13,420 21,890 3,000 7,580 - - 510202-Hardware, Tools, Equip, Mainte - - 30,800 14,509 - 8,000 510203-Software Maintenance 41,148 71,611 12,250 42,618 - - 510300-Vehicle Operations 8,659 720 2,040 1,046 1,500 2,000 510302-Vehicle Operations - Fuel - 251 1,200 303 550 700 510400-Professional Services - - 175,000 22,206 28,000 45,000 510420-Legal Services - 350 - - - -
510501-Training 8,294 4,625 3,000 5,483 4,700 2,100
510502-Training - Internal - 21 - 235 202 500
510505-Travel - - 1,020 434 500 10,000
510602-Property Rental 12,412 13,050 13,260 12,375 13,500 13,000 510701-Communications 3,272 3,414 5,100 3,368 3,500 3,500 510703-Internet 23,150 22,019 11,036 24,627 - -
Sub-Total 83-Planned Operations $209,454 $406,512 $690,136 $437,622 $475,012 $510,577 510704-Water - - 9,180 - - -
510707-Power 330 4,588 400 5,991 7,500 10,400
Sub-Total 85-Required Operations $330 $4,588 $9,580 $5,991 $7,500 $10,400 520000-Asset Replace 37,500 - 51,000 - 38,000 51,000
520100-Internal ISF Chrg - Shop 2,334 2,641 2,578 - 3,000 2,578 520200-Internal ISF Chrg - Building 7,848 33,373 7,998 - 20,000 10,230 520400-Internal ISF Chrg - Liability 21,918 35,161 58,213 - 22,000 61,480 Sub-Total 88-Operations -Internal $69,600 $71,175 $119,789 $0 $83,000 $125,288 570100-Automotive Equipment - - - 620 620 -
570200-Machinery & Equipment - 95,380 51,000 36,703 32,000 - Information Technology
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. - (95,380) - - - -
Sub-Total 92-Capital Outlay $0 $0 $51,000 $37,323 $32,620 $0 Total Expenses $685666 $909956 $1309754 $993925 $1074527 $1535461 2023/24 SHAFTER OPERATING BUDGET 163

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CAPITAL FUNDS &

IMPACT FEES

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FY23 vs FY24 Change
Actual Actual Budget Budget Dollar Pct % of
Capital Funds 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% 66.8% Traffic Mitigation 7,654 2,836,541 897,600 99,350 (798,250) -88.9% 33.2% Total Capital Funds $150,790 $2,945,998 $1,147,600 $299,350 ($848,250) -73.9% 100% FY23 vs FY24 Change
Actual Actual Budget Budget Dollar Pct % of
Water CIP Category Expenditures 2020/21 2021/22 2022/23 2023/24 Change Chg Total 93-Capital Projects - - - - #.0% #Error
Total Water CIP - - - - #.0% #Error
FY23 vs FY24 Change
Actual Actual Budget Budget Dollar Pct % of
Wastewater CIP Category Expenditures 2020/21 2021/22 2022/23 2023/24 Change Chg Total 85-Required Operations 24 - - - #.0% #.0%
93-Capital Projects 143,112 109,457 250,000 100,000 (150,000) -60.0% 50.0% 94-Transfers-Out - - - 100,000 100,000 #.0% #.0%
Total Wastewater CIP 143,136 109,457 250,000 200,000 (50,000) -20.0% 100% FY23 vs FY24 Change
Actual Actual Budget Budget Dollar Pct % of
Traffic Mitigation Category
Expenditures
2020/21 2021/22 2022/23 2023/24 Change Chg Total
93-Capital Projects 7,654 5,300 - 99,350 99,350 #.0% #.0% 94-Transfers-Out - 2,831,241 897,600 - (897,600) -100.0% .0% Total Traffic Mitigation 7,654 2,836,541 897,600 99,350 (798,250) -88.9% 100%

CAPITAL & IMPACT FEES FUNDS BUDGET CHANGE
166 SHAFTER OPERATING BUDGET 2023/24

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2023/24 SHAFTER OPERATING BUDGET 167
Water CIP
Actual Actual Budget 11Mo Actual Projection Budget
Account 2020/21 2021/22 2022/23 2022/23 2022/23 2023/24 420000-Conect Fees 217,345 104,368 203,000 281,211 245,000 245,000 Sub-Total 72-Connection/Impact Fe $217,345 $104,368 $203,000 $281,211 $245,000 $245,000 460021-Interest Investments - 16,048 - - - -
469900-Allocated Interest 19,510 6,005 15,404 (6,005) 20,000 15,404 Sub-Total 76-Investment Earnings $19,510 $22,053 $15,404 ($6,005) $20,000 $15,404 Total Revenues $236,855 $126,421 $218,404 $275,206 $265,000 $260,404 580100-Capital Prj.- Infrastructure - - - - 1,412,327 - Sub-Total 93-Capital Projects $0 $0 $0 $0 $1,412,327 $0 Total Expenses $0 $0 $0 $0 $1,412,327 $0
Total Water CIP Net Surplus/(Deficit) $236,855 $126,421 $218,404 $275,206 ($1,147,327) $260,404 Wastewater CIP
Actual Actual Budget 11Mo Actual Projection Budget
Account 2020/21 2021/22 2022/23 2022/23 2022/23 2023/24 420000-Conect Fees 2,314,493 1,957,960 1,524,000 1,656,510 1,700,000 1,700,000 Sub-Total 72-Connection/Impact Fe $2,314,493 $1,957,960 $1,524,000 $1,656,510 $1,700,000 $1,700,000 460021-Interest Investments - 82,101 - - - -
469900-Allocated Interest 74,990 32,905 60,000 (32,905) 75,000 60,000 Sub-Total 76-Investment Earnings $74,990 $115,006 $60,000 ($32,905) $75,000 $60,000 Total Revenues $2,389,483 $2,072,966 $1,584,000 $1,623,605 $1,775,000 $1,760,000 510118-Credit Card Processing Fees 24 - - - - -
Sub-Total 85-Required Operations $24 $0 $0 $0 $0 $0
580100-Capital Prj.- Infrastructure 143,112 109,457 250,000 19,725 50,000 100,000 Sub-Total 93-Capital Projects $143,112 $109,457 $250,000 $19,726 $50,000 $100,000 Total Expenses $143,136 $109,457 $250,000 $19,726 $50,000 $100,000 595000-Trans Out - WW Operations - - - - - 100,000
Sub-Total 94-Transfers-Out $0 $0 $0 $0 $0 $100,000
Total Expenses $0 $0 $0 $0 $0 $100,000
Total Wastewater CIP Net Surplus/(Deficit) $2,246,347 $1,963,509 $1,334,000 $1,603,879 $1,725,000 $1,560,000 Resufe CIP
Actual Actual Budget 11Mo Actual Projection Budget
Account 2020/21 2021/22 2022/23 2022/23 2022/23 2023/24 420000-Conect Fees 7,581 428 2,329 257 200 2,329
Sub-Total 72-Connection/Impact Fe $7,581 $428 $2,329 $257 $200 $2,329 460021-Interest Investments - 3,427 - - - -
469900-Allocated Interest 4,521 1,214 3,379 (1,214) 5,000 3,379 Sub-Total 76-Investment Earnings $4,521 $4,641 $3,379 ($1,214) $5,000 $3,379 Total Revenues $12,102 $5,069 $5,708 ($957) $5,200 $5,708 Total Resufe CIP Net Surplus/(Deficit) $12,102 $5,069 $5,708 ($957) $5,200 $5,708

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168 SHAFTER OPERATING BUDGET 2023/24
Park CIP
Actual Actual Budget 11Mo Actual Projection Budget
Account 2020/21 2021/22 2022/23 2022/23 2022/23 2023/24 420000-Conect Fees 4,562 13,687 6,785 114,711 105,000 15,000 Sub-Total 72-Connection/Impact Fe $4,562 $13,687 $6,785 $114,711 $105,000 $15,000 460021-Interest Investments - 714 - - - -
469900-Allocated Interest 816 342 544 (342) 1,000 544
Sub-Total 76-Investment Earnings $816 $1,056 $544 ($342) $1,000 $544 Total Revenues $5,378 $14,743 $7,329 $114,369 $106,000 $15,544 Total Park CIP Net Surplus/(Deficit) $5,378 $14,743 $7,329 $114,369 $106,000 $15,544 Asset Replacement
Actual Actual Budget 11Mo Actual Projection Budget
Account 2020/21 2021/22 2022/23 2022/23 2022/23 2023/24 460021-Interest Investments - 51,390 - - - -
469900-Allocated Interest 67,800 18,196 50,000 (18,196) 68,000 50,000 Sub-Total 76-Investment Earnings $67,800 $69,586 $50,000 ($18,196) $68,000 $50,000 417000-Asset Replace 59,250 - 111,180 - 60,000 111,180
417001-Asset Replace - Police 127,500 - 173,400 - 128,000 173,400 417002-Asset Replace - IT 37,500 - 51,000 - 38,000 51,000 Sub-Total 80-Operations -Internal $224,250 $0 $335,580 $0 $226,000 $335,580 Total Revenues $292,050 $69,586 $385,580 ($18,196) $294,000 $385,580 Total Asset Replacement Net Surplus/(Deficit) $292,050 $69,586 $385,580 ($18,196) $294,000 $385,580 Traffic Mitigation
Actual Actual Budget 11Mo Actual Projection Budget
Account 2020/21 2021/22 2022/23 2022/23 2022/23 2023/24 420100-Impact Fees 2,688,835 1,727,709 1,500,000 2,408,578 2,350,000 2,100,000 Sub-Total 72-Connection/Impact Fe $2,688,835 $1,727,709 $1,500,000 $2,408,578 $2,350,000 $2,100,000 460021-Interest Investments - 135,914 - - - -
469900-Allocated Interest 144,427 54,144 130,000 (54,144) 145,000 130,000 Sub-Total 76-Investment Earnings $144,427 $190,058 $130,000 ($54,144) $145,000 $130,000 Total Revenues $2,833,262 $1,917,767 $1,630,000 $2,354,434 $2,495,000 $2,230,000 580100-Capital Prj.- Infrastructure 7,654 5,300 - - 16,470 99,350 Sub-Total 93-Capital Projects $7,654 $5,300 $0 $0 $16,470 $99,350 Total Expenses $7,654 $5,300 $0 $0 $16,470 $99,350
590100-Trans Out - Gen Fund - 2,831,241 - - - -
590200-Trans Out - Federal Grants - - 897,600 - - -
Sub-Total 94-Transfers-Out $0 $2,831,241 $897,600 $0 $0 $0 Total Expenses $0 $2,831,241 $897,600 $0 $0 $0
Total Traffic Mitigation Net Surplus/(Deficit) $2,825,608 ($918,774) $732,400 $2,354,434 $2,478,530 $2,130,650 Median Mitigation
Actual Actual Budget 11Mo Actual Projection Budget
Account 2020/21 2021/22 2022/23 2022/23 2022/23 2023/24 420100-Impact Fees - - 2,122 - - -
Sub-Total 72-Connection/Impact Fe $0 $0 $2,122 $0 $0 $0 460021-Interest Investments - 1,186 - - - -
469900-Allocated Interest 1,605 420 1,600 (420) 2,000 1,600 Sub-Total 76-Investment Earnings $1,605 $1,606 $1,600 ($420) $2,000 $1,600 Total Revenues $1,605 $1,606 $3,722 ($420) $2,000 $1,600 Total Median Mitigation Net Surplus/(Deficit) $1,605 $1,606 $3,722 ($420) $2,000 $1,600

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CAPITAL

IMPROVEMENT

PROGRAM (CIP)

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CIP
The City of Shafter’s Capital Improvement Program (“CIP”) represents an ongoing budget process through which the city identifies, prioritizes, and develops a multi-year work plan for major capital expenditures and their associated funding sources. As a planning tool, the CIP document outlines the process and activities required to improve and maintain the City of Shafter’s roadways, parks, facilities, and other infrastructure. Generally, CIP improvements are major expenditures that result in becoming City assets which have a multi-year life span. The CIP is a strategic planning tool focusing on City-owned infrastructure, summarizing in one document the City’s overall capital project needs and associated funding requirements, during a five-year period. The CIP document is a planning tool and should be used as such in the annual operating budget preparation and update process. There are a wide variety of funding sources for CIP projects, some steady and predictable, while others are dependent on outside agencies.

The preservation, maintenance, and improvement of our capital infrastructure are core City functions and essential City services. The 2023-2028 CIP reflects and identifies the most critical infrastructure priorities over the next 6 years. The CIP is the City’s strategic planning framework that addresses this responsibility. Without a well-maintained infrastructure Shafter’s economic prosperity cannot be sustained. The condition of our streets, sidewalks, water, sewer, storm drains, recreation facilities, parks, and other public facilities reflects on how well our community is doing and its ability to sustain economic growth. A community’s quality of life, health, safety, and economic wellbeing are all tied to the cornerstone of its infrastructure.

The capital improvements presented in this document are the City’s major projects, which in general exceed $10,000 in cost and have long‐term life spans. These projects include land and right‐of‐way acquisition, design, construction or rehabilitation of public buildings or facilities, public infrastructure, parks, vehicle replacement and information technology projects, and water and transit capital projects. Since many capital improvement projects take more than one fiscal year to design and construct, developing a five‐year plan allows the City Council to better forecast, and anticipate upcoming infrastructure needs and improvements. Each of the projects includes an amount for “Yearly Costs/Depreciation”, which represents an estimate of future annual personnel, maintenance costs, or utility costs anticipated after completion of the project.

Analysis:

The total five-year CIP is estimated at $65.48 million, which includes $10.75 million for the current fiscal year 22/23 and $25.19 million for the upcoming fiscal year 23/24.

EXECUTIVE SUMMARY
170 SHAFTER OPERATING BUDGET 2023/24

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The following table has a summary by project type:

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 table is summarized by 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%
2023/24 SHAFTER OPERATING BUDGET 171

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22-23 23-24 24-25 25-26 26-27 27-28 Total
10-Plans & Studies - 500,000 - - - - 500,000
20-Design/Engineering 1,450,000 2,059,000 1,201,325 - - - 4,710,325 30-Land/Site - 1,500,000 - - - - 1,500,000
40-Bidding - - - - - - -
50-Construction 9,302,327 21,130,387 13,855,000 6,720,000 3,560,000 4,200,000 58,767,714 Total Project Costs $ 10,752,327 $ 25,189,387 $ 15,056,325 6,720,000$ 3,560,000$ 4,200,000$ $ 65,478,039 22-23 23-24 24-25 25-26 26-27 27-28 Total
General Fund -0100 335,000 675,000 150,000 150,000 150,000 150,000 1,610,000 ARPA -0200 2,040,000 1,415,387 - - - - 3,455,387
FED Grant -0200 1,939,530 5,088,650 3,921,384 500,000 - 500,000 11,949,564 Traffic Mitigation -0305 16,470 99,350 129,941 - - - 245,761 TDA -0204 2,029,000 1,637,000 845,000 880,000 915,000 950,000 7,256,000 Gas Tax -0203 192,000 634,000 500,000 500,000 500,000 500,000 2,826,000 Water Connection -0303 1,512,327 - - 175,000 - - 1,687,327 Wastewater Connection -0301 50,000 100,000 - - - - 150,000 Roads & Maint. SB1 -0207 408,000 466,000 400,000 400,000 400,000 400,000 2,474,000 Fiber -5004 - 549,000 - - - - 549,000
State Grant -0308 1,355,000 10,545,000 2,400,000 - - - 14,300,000 Water Rate -5002 450,000 2,230,000 1,385,000 565,000 795,000 850,000 6,275,000 Water Grant -5002 - 450,000 4,000,000 2,500,000 - - 6,950,000 WW Rate -5000 425,000 1,300,000 1,325,000 1,050,000 800,000 850,000 5,750,000 Other Funding - - - - - - -
Total Funding Source 10,752,327 $ $ 25,189,387 $ 15,056,325 6,720,000$ 3,560,000$ 4,200,000$ $ 65,478,039 $11,014,387
$7,770,000
$22,131,325
$18,662,327
$5,900,000
General
Parks
Streets
Water
Wastewater
$- $5,000,000 $10,000,000 $15,000,000 $20,000,000 $25,000,000

PROJECT TYPE AND FUNDING SOURCE SUMMARY
172 SHAFTER OPERATING BUDGET 2023/24

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Project # Project Description
Prior Year
Actuals
Five-Year
Projection
GE00006 City Hall Improvements 0 250,000
GE00007 City Corporation Yard Improvements 0 250,000
PD00001 Police Substation at 7th Std. Rd. 10,420 6,000,000 PF00001 ADA Upgrades at Public Facilities 31,655 500,000 PF00002 Shafter Aquatic Center Proj. 9,707 3,465,387
IT00003 Citywide Broadband Fiber Expansion 0 549,000
General Sub-Total 51,782 11,014,387
PK00002 Kirschenmann Park Field Imp. 12,436 400,000
PK00004 Mannel Park (LWCF Project) 7,279 440,000
PK00005 2022 Park Lighting Improvements 36,857 350,000
PK00006 Veterans Park Site Improvements 11,821 800,000
PK00007 Stringham Park Transit Improvements 109,046 810,000 PK00008 North Shafter Community Park 17,902 3,800,000
PK00009 Skate Park Improvements 0 770,000
PK00010 Rodriguez Park Improvements 0 400,000
Parks Sub-Total 195,341 7,770,000
ST00002 Widen 7th Std.Rd.- Santa Fe to 43 545,283 720,000 ST00003 Street Striping – Pedestrian 22,132 225,000
ST00004 Curbs, Gutters, & Sidewalks 14,800 245,000
ST00005 Alley Improvements 76,186 600,000
ST00006 Pavement Sealing 905,179 2,350,000
ST00011 ADA Imp. - Streets & Sidewalks 148,100 600,000
ST00021 Residential Road Reconstruction 0 2,500,000
ST00022 NPNS Street & Road Improvements 48,515 200,000
ST00023 Street Striping – Roadways 200,398 1,125,000
ST00028 Santa Fe Way Shoulder Improvements 21,415 1,600,000 ST00029 Hwy 43 Roundabout Project @Santa Fe 33,105 2,971,325 ST00030 2022 Street Improvement-E.Euclid 327,647 600,000 ST00031 Valley ST Intersection Improvements 0 150,000
ST00032 7th Standard Rd#2 LN Reconstruction 50 775,000
ST00033 2022 POSO ST & STORM DRAIN IMPROVNT 660,617 800,000 ST00034 2023 James St. Streetlight Project 0 250,000
ST00035 Santa Fe Way Resurfacing Project 0 2,000,000
ST00036 Lerdo Hwy Reconstruction Proj. SB1 0 1,000,000
ST00037 2022 Zerker Rd Reconstruction Proj. 0 820,000
ST00038 RSTP- Road Improvement Project 0 1,000,000
ST00039 RMRA- Road Improvement Project 0 1,600,000
Streets Sub-Total 3,003,427 22,131,325

PROJECT LIST
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Project # Project Description
Prior Year
Actuals
Five-Year
Projection
WW00001 Manhole Coating 269,022 1,725,000
WW00002 Southeast Shafter Sewer Imp. 3,315,444 150,000
WW00004 Lift Station Improvements 13,604,471 1,550,000
WW00005 WWTP Pre-Treatment Programs 0 575,000
WW00006 WWTP Plant Maintenance Proj. 0 1,150,000
WW00007 SCADA Project 0 150,000
WW00008 Sewer Flowmeter Project 0 600,000
Streets Sub-Total 17,188,938 5,900,000
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
Streets Sub-Total 3,924,964 18,662,327
Total Project Costs 24,364,452 65,478,039
174 SHAFTER OPERATING BUDGET 2023/24

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22-23 23-24 24-25 25-26 26-27 27-28 Total
10-Plans & Studies 0 300,000 0 0 0 0 300,000
20-Design/Engineering 770,000 249,000 0 0 0 0 1,019,000 30-Land/Site 0 00000 0
40-Bidding 0 00000 0
50-Construction 230,000 8,865,387 150,000 150,000 150,000 150,000 9,695,387 Total Project Costs 1,000,000$ 9,414,387$ 150,000$ 150,000$ 150,000$ 150,000$ $ 11,014,387 22-23 23-24 24-25 25-26 26-27 27-28 Total
General Fund -0100 281,250 462,500 150,000 150,000 150,000 150,000 1,343,750 ARPA -0200 0 715,387 0 0 0 0 715,387
FED Grant -0200 0 00000 0
Traffic Mitigation -0305 0 00000 0
TDA -0204 0 00000 0
Gas Tax -0203 0 00000 0
Water Connection -0303 0 00000 0
Wastewater Connection -0301 0 00000 0
Roads & Maint. SB1 -0207 0 00000 0
Fiber -5004 0 549,000 0 0 0 0 549,000
State Grant -0308 718,750 7,687,500 0 0 0 0 8,406,250
Water Rate -5002 0 00000 0
Water Grant -5002 0 00000 0
WW Rate -5000 0 00000 0
Other Funding 0 00000 0
Total Funding Source 1,000,000$ 9,414,387$ 150,000$ 150,000$ 150,000$ 150,000$ $ 11,014,387 General,
$11,014,387 , 17%
Others,
$54,463,652 , 83%

GENERAL PROJECTS
2023/24 SHAFTER OPERATING BUDGET 175

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Project # Project Description
Prior Year
Actuals
Five-Year
Projection
GE00006 City Hall Improvements 0 250,000
GE00007 City Corporation Yard Improvements 0 250,000
IT00003 Citywide Broadband Fiber Expansion 0 549,000
PD00001 Police Substation at 7th Std. Rd. 10,420 6,000,000 PF00001 ADA Upgrades at Public Facilities 31,655 500,000 PF00002 Shafter Aquatic Center Proj. 9,707 3,465,387
$ 51,782 $ 11,014,387
176 SHAFTER OPERATING BUDGET 2023/24

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22-23 23-24 24-25 25-26 26-27 27-28 Total
10-Plans & Studies 0 0 0 0 0 0 0
20-Design/Engineering 310,000 260,000 0 0 0 0 570,000
30-Land/Site 0 0 0 0 0 0 0
40-Bidding 0 0 0 0 0 0 0
50-Construction 1,270,000 3,180,000 2,750,000 0 0 0 7,200,000 Total Project Costs $ 1,580,000 $ 3,440,000 $ 2,750,000 $ - $ - $ - $ 7,770,000 22-23 23-24 24-25 25-26 26-27 27-28 Total
General Fund -0100 47,500 187,500 0 0 0 0 235,000
ARPA -0200 940,000 700,000 0 0 0 0 1,640,000
FED Grant -0200 0 50,000 350,000 0 0 0 400,000
Traffic Mitigation -0305 0 0 0 0 0 0 0
TDA -0204 0 0 0 0 0 0 0
Gas Tax -0203 0 0 0 0 0 0 0
Water Connection -0303 0 0 0 0 0 0 0
Wastewater Connection -0301 0 0 0 0 0 0 0
Roads & Maint. SB1 -0207 0 0 0 0 0 0 0
Fiber -5004 0 0 0 0 0 0 0
State Grant -0308 592,500 2,502,500 2,400,000 0 0 0 5,495,000 Water Rate -5002 0 0 0 0 0 0 0
Water Grant -5002 0 0 0 0 0 0 0
WW Rate -5000 0 0 0 0 0 0 0
Other Funding 0 0 0 0 0 0 0
Total Funding Source $ 1,580,000 $ 3,440,000 $ 2,750,000 $ - $ - $ - $ 7,770,000 Parks,
$7,770,000 ,
12%
Others,
$57,708,039 ,
88%

PARKS PROJECTS
2023/24 SHAFTER OPERATING BUDGET 177

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Project # Project Description
Prior Year
Actuals
Five-Year
Projection
PK00002 Kirschenmann Park Field Imp. 12,436 400,000
PK00004 Mannel Park (LWCF Project) 7,279 440,000
PK00005 2022 Park Lighting Improvements 36,857 350,000
PK00006 Veterans Park Site Improvements 11,821 800,000
PK00007 Stringham Park Transit Improvements 109,046 810,000 PK00008 North Shafter Community Park 17,902 3,800,000
PK00009 Skate Park Improvements 0 770,000
PK00010 Rodriguez Park Improvements 0 400,000
Totals $ 195,341 $ 7,770,000
178 SHAFTER OPERATING BUDGET 2023/24

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22-23 23-24 24-25 25-26 26-27 27-28 Total
10-Plans & Studies 0 200,000 0 0 0 0 200,000
20-Design/Engineering 140,000 850,000 1,201,325 0 0 0 2,191,325 30-Land/Site 0 1,500,000 0 0 0 0 1,500,000
40-Bidding 0 0 0 0 0 0 0
50-Construction 4,595,000 5,455,000 1,745,000 2,280,000 1,815,000 2,350,000 18,240,000 Total Project Costs $ 4,735,000 $ 8,005,000 $ 2,946,325 $ 2,280,000 $ 1,815,000 $ 2,350,000 $ 22,131,325 22-23 23-24 24-25 25-26 26-27 27-28 Total
General Fund -0100 6,250 25,000 0 0 0 0 31,250
ARPA -0200 100,000 0 0 0 0 0 100,000
FED Grant -0200 1,939,530 4,788,650 1,071,384 500,000 0 500,000 8,799,564 Traffic Mitigation -0305 16,470 99,350 129,941 0 0 0 245,761 TDA -0204 2,029,000 1,637,000 845,000 880,000 915,000 950,000 7,256,000 Gas Tax -0203 192,000 634,000 500,000 500,000 500,000 500,000 2,826,000 Water Connection -0303 0 0 0 0 0 0 0
Wastewater Connection -0301 0 0 0 0 0 0 0
Roads & Maint. SB1 -0207 408,000 466,000 400,000 400,000 400,000 400,000 2,474,000 Fiber -5004 0 0 0 0 0 0 0
State Grant -0308 43,750 355,000 0 0 0 0 398,750
Water Rate -5002 0 0 0 0 0 0 0
Water Grant -5002 0 0 0 0 0 0 0
WW Rate -5000 0 0 0 0 0 0 0
Other Funding 0 0 0 0 0 0 0
Total Funding Source $ 4,735,000 $ 8,005,000 $ 2,946,325 $ 2,280,000 $ 1,815,000 $ 2,350,000 $ 22,131,325 Streets,
$22,131,325 , 34%
Others,
$43,346,714 , 66%

STREETS PROJECTS
2023/24 SHAFTER OPERATING BUDGET 179

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Project # Project Description
Prior Year
Actuals
Five-Year
Projection
ST00002 Widen 7th Std.Rd.- Santa Fe to 43 545,283 720,000 ST00003 Street Striping – Pedestrian 22,132 225,000
ST00004 Curbs, Gutters, & Sidewalks 14,800 245,000
ST00005 Alley Improvements 76,186 600,000
ST00006 Pavement Sealing 905,179 2,350,000
ST00011 ADA Imp. - Streets & Sidewalks 148,100 600,000
ST00021 Residential Road Reconstruction 0 2,500,000
ST00022 NPNS Street & Road Improvements 48,515 200,000
ST00023 Street Striping – Roadways 200,398 1,125,000
ST00028 Santa Fe Way Shoulder Improvements 21,415 1,600,000 ST00029 Hwy 43 Roundabout Project @Santa Fe 33,105 2,971,325 ST00030 2022 Street Improvement-E.Euclid 327,647 600,000 ST00031 Valley ST Intersection Improvements 0 150,000
ST00032 7th Standard Rd#2 LN Reconstruction 50 775,000
ST00033 2022 POSO ST & STORM DRAIN IMPROVNT 660,617 800,000 ST00034 2023 James St. Streetlight Project 0 250,000
ST00035 Santa Fe Way Resurfacing Project 0 2,000,000
ST00036 Lerdo Hwy Reconstruction Proj. SB1 0 1,000,000
ST00037 2022 Zerker Rd Reconstruction Proj. 0 820,000
ST00038 RSTP- Road Improvement Project 0 1,000,000
ST00039 RMRA- Road Improvement Project 0 1,600,000
Totals $ 3,003,427 $ 22,131,325
180 SHAFTER OPERATING BUDGET 2023/24

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22-23 23-24 24-25 25-26 26-27 27-28 Total
10-Plans & Studies 0 0 0 000 0
20-Design/Engineering 0 0 0 000 0
30-Land/Site 0 0 0 000 0
40-Bidding 0 0 0 000 0
50-Construction 475,000 1,400,000 1,325,000 1,050,000 800,000 850,000 5,900,000 Total Project Costs 475,000$ 1,400,000$ 1,325,000$ 1,050,000$ 800,000$ 850,000$ 5,900,000$ 22-23 23-24 24-25 25-26 26-27 27-28 Total
General Fund -0100 0 0 0 000 0
ARPA -0200 0 0 0 000 0
FED Grant -0200 0 0 0 000 0
Traffic Mitigation -0305 0 0 0 000 0
TDA -0204 0 0 0 000 0
Gas Tax -0203 0 0 0 000 0
Water Connection -0303 0 0 0 000 0
Wastewater Connection -0301 50,000 100,000 0 0 0 0 150,000 Roads & Maint. SB1 -0207 0 0 0 000 0
Fiber -5004 0 0 0 000 0
State Grant -0308 0 0 0 000 0
Water Rate -5002 0 0 0 000 0
Water Grant -5002 0 0 0 000 0
WW Rate -5000 425,000 1,300,000 1,325,000 1,050,000 800,000 850,000 5,750,000 Other Funding 0 0 0 000 0
Total Funding Source 475,000$ 1,400,000$ 1,325,000$ 1,050,000$ 800,000$ 850,000$ 5,900,000$ Wastewater,
$5,900,000 , 9%
Others,
$59,578,039 , 91%

WASTEWATER PROJECTS
2023/24 SHAFTER OPERATING BUDGET 181

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22-23 23-24 24-25 25-26 26-27 27-28 Total
10-Plans & Studies 0 0 0 000 0
20-Design/Engineering 230,000 700,000 0 0 0 0 930,000
30-Land/Site 0 0 0 000 0
40-Bidding 0 0 0 000 0
50-Construction 2,732,327 2,230,000 7,885,000 3,240,000 795,000 850,000 17,732,327 Total Project Costs 2,962,327$ 2,930,000$ 7,885,000$ 3,240,000$ 795,000$ 850,000$ $ 18,662,327 22-23 23-24 24-25 25-26 26-27 27-28 Total
General Fund -0100 0 0 0 000 0
ARPA -0200 1,000,000 0 0 0 0 0 1,000,000
FED Grant -0200 0 250,000 2,500,000 0 0 0 2,750,000
Traffic Mitigation -0305 0 0 0 000 0
TDA -0204 0 0 0 000 0
Gas Tax -0203 0 0 0 000 0
Water Connection -0303 1,512,327 0 0 175,000 0 0 1,687,327 Wastewater Connection -0301 0 0 0 000 0
Roads & Maint. SB1 -0207 0 0 0 000 0
Fiber -5004 0 0 0 000 0
State Grant -0308 0 0 0 000 0
Water Rate -5002 450,000 2,230,000 1,385,000 565,000 795,000 850,000 6,275,000 Water Grant -5002 0 450,000 4,000,000 2,500,000 0 0 6,950,000 WW Rate -5000 0 0 0 000 0
Other Funding 0 0 0 000 0
Total Funding Source 2,962,327$ 2,930,000$ 7,885,000$ 3,240,000$ 795,000$ 850,000$ $ 18,662,327 Water,
$18,662,327 , 29%
Others,
$46,815,712 , 71%

WATER PROJECTS
2023/24 SHAFTER OPERATING BUDGET 183

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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
$ 3,924,964 $ 18,662,327
184 SHAFTER OPERATING BUDGET 2023/24

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APPENDIX
Budget & Fiscal Policies
Compensation Philosophy
Appropriations Resolution
Budget Adoption Resolution
Employee Benefits
Glossary of Terms

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BUDGET AND FISCAL POLICIES

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

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

2. Ending fund balance/working capital must meet minimum policy levels or other target levels established by the Council for the fiscal year.

Under this policy, it is allowable for total expenditures to exceed revenues in a given year; however, in this situation, beginning fund balance should only be used to fund capital improvement plan projects or other “one-time,” non-recurring expenditures. (See Minimum Fund Balance and Reserves policy below for other circumstances when it would be appropriate to use beginning fund balance.)
B. Budget Objectives. Through its Budget, the City will link resources with goals and results by:

1. Identifying community needs for essential services.

2. Organizing the programs required to provide these essential services.

3. Describing programs and activities performed in delivering services.

4. Proposing objectives for improving the delivery of program services.

5. Identifying and appropriating the resources required to perform program activities and accomplish program objectives.

C. Measurable Objectives. The Budget will establish measurable program objectives and allow reasonable time to accomplish those objectives.

D. Goal Status Reports. The status of major program objectives will be formally reported to the Council on an ongoing, periodic basis.

E. Mid-Year Budget Reviews. The Council will formally review the City’s fiscal condition, and amend appropriations if necessary, six months after the beginning of each fiscal year.

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

REVENUE MANAGEMENT
A. Current Revenues for Current Uses; One-Time Revenues for One-Time Purposes. The City will make all current expenditures with current revenues, avoiding procedures that balance current budgets by postponing needed expenditures, accruing future revenues or rolling over short-term debt. The City will avoid using one-time revenues to fund ongoing program costs.

B. Revenue Distribution. The Council recognizes that generally accepted accounting principles for state and local governments discourage the “earmarking” of General Fund

BUDGET & FISCAL POLICIES

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BUDGET AND FISCAL POLICIES
revenues, and accordingly, the practice of designating General Fund revenues for specific programs should be minimized in the City's management of its fiscal affairs. In those cases where it does occur, the basis and methodology for earmarking should be clearly articulated in the City’s Budget and Fiscal Policies.

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

MINIMUM FUND BALANCE AND RESERVES
Section 1: Policy
A. Policy Overview. This policy accomplishes two main goals. First, it sets forth specific levels of minimum unassigned fund balance to be maintained for the City's General Fund and a minimum level of available working capital for the City's Water, Wastewater and Refuse enterprise funds. Secondly, this policy establishes a framework and process for the City to follow if these reserve levels falls below the established minimum.

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

This Policy should be submitted periodically for peer review, if available, to confirm compliance with best practices and industry standards, including those issued by the Governmental Finance Officers Association of the United States and Canada (GFOA) in setting reserve levels that adequately address risks such as:

1. Economic uncertainties, local disasters, public heath crises and other financial hardships or downturns in the local or national economy.

2. Contingencies for unseen operating or capital needs.

3. Unfunded liabilities such as self-insurance, pensions and retiree health obligations.

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

5. Cash flow requirements.

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

B. Objectives. The purpose of this policy is to assist the City in the pursuit of the following equally important objectives:

1. Maintain long-term fiscal sustainability of the General, Water, Wastewater and Refuse Funds.

2. Meet the short-term liquidity needs of the General, Water, Wastewater and Refuse Funds.

3. Cultivate a fiscally responsible internal control environment.

4. Help achieve the highest possible credit ratings and lowest possible financing costs when borrowing funds.

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BUDGET AND FISCAL POLICIES
C. Budget Integration and Financial Management. The City's Annual Operating Budget and Capital Improvement Plan should be developed to comply and implement the various aspects of this policy. This includes but is not limited to both the budgeted use of excess unassigned fund balance or available working capital and the rebuilding of the same as needed to maintain compliance with the minimum reserve levels established herein. As a part of the budget process the City should conduct a sustainability analysis of the General Fund, which compares actual and budgeted recurring revenue sources with recurring expenditures. This tool can help identify a fiscal imbalance before it erodes the General Fund unassigned fund balance.

Any areas of shortfall or otherwise non-compliance with the minimum reserve levels contained within this policy should be disclosed in the City’s Annual Operating Budget document and Comprehensive Annual Financial Report, including a response from management on what actions are being taken to bring the City back into compliance with the policy.

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

Section 2: Minimum Balances
The following amounts are hereby established as the minimum unassigned fund balance for the City's General Fund and minimum available working capital for the City's major utility enterprise funds.

A. General Fund. At the end of each fiscal year, the General Fund should have a minimum unassigned fund balance of at least 50% of annual operating expenditures. This is determined based on operating, debt service and revenue sharing pass-through expenditures, less any significant one-time operating costs. This represents 180 days of General Fund operating cash flow and is conservatively based on the risk assessment methodology for setting reserve levels developed by the GFOA.

B. Water, Wastewater and Refuse Funds. The City operates three major utility enterprise funds: water, wastewater and refuse, which provide essential public services that are paid for by users of these services. Maintaining adequate liquidity in these funds is an essential factor in the City's ability to provide these services without interruption. Accordingly, at the end of each fiscal year the City should have a minimum available working capital balance (current assets less current liabilities, minus amounts designated for funding capital projects) in each of these enterprise funds at equal or more than 25% annual operating expenditures for that fund. This is determined based on operating, debt service and revenue sharing pass-through expenditures, less any significant one-time operating costs.

This minimum available working capital balance should be factored into all future user rate studies used to establish utility user rates for these three funds.

C. Taking Reserves Below Minimum Policy Levels. There are circumstances where intentionally taking reserves below the established policy levels would be appropriate in

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responding to the risks that reserves are intended to mitigate and are not considered a violation of this policy. These include one-time uses such as:

1. Making investments in human resources, technology, economic development, productivity improvements and other strategies that will reduce future costs or increase future revenue sources.

2. Reducing ongoing expenditures through the partial or full refinancing of liabilities.

3. Closing short-term revenue/expenditure gaps.

4. Responding to unexpected expenditure requirements or revenue shortfalls.

5. Meeting one-time cash flow needs as well as normal cash flow needs during the year.

6. Where a forecast shows an ongoing structural gap, providing a strategic bridge to the future.

Any intentional use of reserves that reduces reserve levels below the minimum policy levels shall be specifically approved by the Council.

Section 3: Correcting Balances Below the Minimum Balance Whenever funds with established minimum balances per this policy fall below these minimal levels, the City will strive to restore these balances to the minimum level within a three-year period. Some actions that may be considered to rectify this situation include the following:

A. General Fund

1. Strategically reducing general fund operating budgets.

2. Updating and improving the City's economic development strategy.

3. Assessing workload and staffing levels to ensure appropriate staffing of General Fund operations, redeploy staffing if necessary.

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

5. Conduct an analysis of the General Fund cost allocation to plan to ensure other City funds are paying the appropriate fees for the General Fund services they receive.

6. Identify special revenues or other funds that can help support the General Fund.

B. Water, Wastewater and Refuse Funds

1. Strategically reduce operations budgets.

2. Initiate a user rate analysis and implement rate changes as needed.

3. Analyze existing debt and possible refinancing options to reduce existing debt service costs.

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CITY STAFF AND OFFICIALS

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

Section 4: Use of Balances Exceeding the Minimum Balance At times, the City may find itself with unassigned General Fund balances and/or available working capital in the Water, Wastewater and Refuse funds that exceed the minimums established by this policy. This policy does not require or recommend that those additional reserve funds be spent down but it does establish the following guidelines regarding the potential use of those funds.

A. Excess reserve funds are not to be used for new or existing recurring expenses except on a short-term basis.

B. Investment of these funds on a longer-term basis, in compliance with the City's Investment Policy, should be considered to provide an ongoing source of recurring investment income for the City
C. Assignment or use of these funds should be considered for early partial or full retirement of existing debt or other City liabilities.

D. A review of the one-time capital improvements needed within the City should be considered to identify and prioritize potential capital projects. Once potential projects have been identified, assignment or use of these funds should be considered for these one-time capital improvement projects.

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

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

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

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

1. In accordance with Charter requirements, the City will contract for an annual audit by a qualified independent certified public accountant. The City will strive for an unqualified auditors’ opinion.

2. The City will use generally accepted accounting principles in preparing its annual financial statements and will strive to meet the requirements of the GFOA’s Award for Excellence in Financial Reporting program.

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CITY STAFF AND OFFICIALS

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

B. Interim Reporting. The City will prepare and issue timely interim reports on the City’s fiscal status to the Council and staff. This includes on-line access to the City’s financial management system; monthly reports to program managers; more formal quarterly reports to the Council and Department Heads; mid-year budget reviews; and interim annual reports.

C. Budget Administration. The Council may amend or supplement the budget at any time after its adoption by majority vote of the Council members. Council approval is required for all new appropriations from fund balance. The City Manager has the authority to make administrative adjustments to the budget as long as those changes will not have a significant policy impact nor affect budgeted year-end fund balances.

Status: In Compliance. These practices are in place.

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192 SHAFTER OPERATING BUDGET 2023/24

COMPENSATION PHILOSOPHY

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194 SHAFTER OPERATING BUDGET 2023/24

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2023/24 SHAFTER OPERATING BUDGET 195
RESOLUTION NO. 2924

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

CALIFORNIA, APPROVING AND ADOPTING THE ANNUAL OPERATING BUDGET AND CAPITAL IMPROVEMENT PLAN FOR FISCAL YEAR 2023-2024 AND

APPROPRIATING THE FUNDS NECESSARY TO MEET THE EXPENDITURES SET

FORTH THEREIN
WHEREAS, in accordance with Section 7.06(A) and (F) of the Charter of the City of Shafter, the City Manager has submitted to the City Council an Annual Budget and Capital Improvement Plan for Fiscal Year 2023/2024 having proposed expenditures and transfers for all City funds on or before the first working day of the last month of the current fiscal year; and WHEREAS, pursuant to section 7.06(F) of the Charter of the City of Shafter, the City Council shall set a dollar amount or percentage of funds limit under which the City Manager may transfer monies between departments, divisions, programs, and accounts within funds and departments; and
WHEREAS, the City Council of the City of Shafter has heretofore considered said budget; and

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

CALIFORNIA DOES HEREBY
Section 1: Find, Determine and Declare that the Budget for Fiscal Year 2023/2024 in substantially the same form as attached hereto is approved, adopted, and said funding is appropriated.

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

PASSED, APPROVED AND ADOPTED this 20th day of June, 2023.

Chad Givens, Mayor
ATTEST:

Yazmina Pallares, City Clerk

BUDGET ADOPTION RESOLUTION

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196 SHAFTER OPERATING BUDGET 2023/24

APPROPRIATIONS LIMITS RESOLUTION
RESOLUTION NO. 2923

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

CALIFORNIA, SETTING FORTH AN APPROPRIATIONS LIMIT FOR FISCAL YEAR 2023/2024 CONSISTENT WITH ARTICLE XIII B OF THE CALIFORNIA CONSTITUTION AND SELECTING THE ANNUAL ADJUSTMENT FACTORS.

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

NOW, THEREFORE, BE IT RESOLVED, DETERMINED AND ORDERED
Section 1. That the City Council of the City of Shafter establishes its Appropriations Limit for the 2023/24 fiscal year at $424,246,158.

Section 2. That the City Council of the City of Shafter has selected the “percentage change in California per capita personal income” as the inflationary change factor and the “percentage change in City population” as the population growth factor used in the calculation of the 2023/24 Appropriations Limit.

PASSED, APPROVED AND ADOPTED this 20th day of June 2023. __________________________
Chad Givens, Mayor
ATTEST:
__________________________
Yazmina Pallares, City Clerk

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CERTIFICATE OF GOVERNING BODY’S ACTION

STATE OF CALIFORNIA )
) ss.

COUNTY OF KERN )
I, Yazmina Pallares, City Clerk of the City of Shafter, California, DO HEREBY CERTIFY that the above Resolution 2923, a Resolution of the City Council of the City of Shafter, was duly passed and adopted at a Regular Meeting held on the 20th day of June 2023, by the following vote:

AYES: Alvarado, Espinoza, Givens, Olvera, and Prout.

NOES: None.

ABSENT: None.

ABSTAINING: None.

DATED: June 20, 2023
(SEAL) __________________________________________
City Clerk of the City of Shafter

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198 SHAFTER OPERATING BUDGET 2023/24

FULL-TIME POSITIONS
Position FY 21/22 FY 22/23
FY
23/24
YoY
Change
City Manager 1.00 1.00 1.00 -
Community Engagement Manager 1.00 1.00 1.00 -
City Clerk 1.00 1.00 1.00 -
Administrative Analyst I/II - - 1.00 1.00
Office Technician 1.00 1.00 - (1.00)
Administrative Assistant I - - 1.00 1.00
MCCF Corrections Chief 1.00 - - -
City Manager Total 5.00 4.00 5.00 1.00
Building Official 1.00 1.00 1.00 -
Building Inspector Supervisor 1.00 1.00 1.00 -
Building Inspector II 1.00 1.00 1.00 -
Building Inspector I 2.00 2.00 2.00 -
Permit Technician - - 1.00 1.00
Administrative Assistant I 1.00 1.00 1.00 -
Clerk Typist 1.00 1.00 - (1.00)
Code Enforcement II 1.00 1.00 1.00 -
Facilities Construction Specialist II 1.00 1.00 - (1.00) Building Total 9.00 9.00 8.00 (1.00)
Police Chief 1.00 1.00 1.00 -
Assistant Police Chief 1.00 1.00 - (1.00)
Police Lieutenant 1.00 2.00 2.00 -
Police Captain 1.00 - 1.00 1.00
Administrative Assistant II 1.00 1.00 1.00 -
Police Sergeant 5.00 5.00 5.00 -
Police Senior Officer 6.00 6.00 7.00 1.00
Police Officer 18.00 19.00 19.00 -
Police Service Technician 1.00 1.00 - (1.00)
Police Property & Evidence Technician - - 1.00 1.00
Police Records Supervisor 1.00 1.00 1.00 -
Police Records Technician - - 1.00 1.00
Police Dispatch Supervisor - - 1.00 1.00
Police Dispatcher 6.00 6.00 6.00 -
Police Total 42.00 43.00 46.00 3.00
Animal Control Manager 1.00 1.00 1.00 -
Animal Control Officer 1.00 1.00 1.00 -
Animal Control Services Worker 2.00 2.00 2.00 -
Animal Control Total 4.00 4.00 4.00 -
Business Development Director 1.00 1.00 - (1.00)
Economic Development Director - - 1.00 1.00
Business Development Coordinator - - 1.00 1.00
Economic Development Total 1.00 1.00 2.00 1.00
Citywide Authorized FT Positions

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2023/24 SHAFTER OPERATING BUDGET 199
Position FY 21/22 FY 22/23 FY 22/23
YoY
Change
Planning Director 1.00 1.00 1.00 -
Senior Planner 1.00 1.00 1.00 -
Associate Planner - - 1.00 1.00
Planning Total 2.00 2.00 3.00 1.00
Education Partnership Director 1.00 1.00 1.00 -
Library & Learning Center Manager 1.00 1.00 1.00 -
Education Partnership Total 2.00 2.00 2.00 -
Public Works Director 1.00 1.00 1.00 -
Public Works Director, Assistant - - 1.00 1.00
Public Works Director, Deputy (O &M) - - 1.00 1.00
Public Works Director, Deputy (CP) - - 1.00 1.00
Public Works Manager 1.00 1.00 - (1.00)
City Engineer 1.00 1.00 1.00 -
Engineer I 1.00 1.00 1.00 -
Engineer II - - 1.00 1.00
Associate Engineer 1.00 1.00 - (1.00)
PW Inspector 1.00 1.00 1.00 -
GIS Coordinator 1.00 1.00 - (1.00)
GIS Technician 1.00 1.00 - (1.00)
Administrative Assistant I 1.00 1.00 2.00 1.00
Clerk Typist 1.00 1.00 - (1.00)
Parks Foreman 1.00 - - -
Service Crew Member II (PY Maint Worker) 3.00 7.00 7.00 - Service Crew Member I (PY Laborer I/II) 7.00 8.00 8.00 - Utility Manager 1.00 1.00 - (1.00)
Utility Technician 2.00 2.00 2.00 -
Utility Operator II 1.00 1.00 1.00 -
Utility Operator I 2.00 2.00 2.00 -
Equipment Operator 3.00 1.00 1.00 -
Public Facilities Manager 1.00 1.00 1.00 -
Mechanic 1.00 1.00 1.00 -
Facilities Manager - - 1.00 1.00
Public Works Total 32.00 34.00 34.00 -

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200 SHAFTER OPERATING BUDGET 2023/24
Position FY 21/22 FY 22/23 FY 22/23
YoY
Change
Administrative Services Director 1.00 1.00 - (1.00)
Finance Director - - 1.00 1.00
Accounting Manager 1.00 1.00 1.00 -
Budget Analyst I - - 1.00 1.00
Accounting Technician III - - 1.00 1.00
Accounting Technician II - - 1.00 1.00
Accounting Technician I - - 2.00 2.00
Payroll Technician 1.00 1.00 - (1.00)
Account Clerk II 1.00 1.00 - (1.00)
Account Clerk I 2.00 2.00 - (2.00)
Finance Clerk 1.00 1.00 - (1.00)
Finance Total 7.00 7.00 7.00 -
Transit Driver 1.00 1.00 2.00 1.00
Public Transit Total 1.00 1.00 2.00 1.00
IT Manager - Systems (PY IT Specialist II) 1.00 1.00 - (1.00) IT Manager - Network 1.00 1.00 - (1.00)
IT Manager - - 1.00 1.00
IT Manager, Assistant - - 1.00 1.00
IT Analyst - - 1.00 1.00
Information Technology Specialist I 1.00 1.00 2.00 1.00 GIS Specialist I - - 1.00 1.00
Information Technology Total 3.00 3.00 6.00 3.00
HR Manager 1.00 1.00 1.00 -
HR Analyst II 1.00 1.00 1.00 -
Admin Assistant I (PY Office Tech) 1.00 1.00 - (1.00)
HR Analyst I - - 1.00 1.00
Human Resources Total 3.00 3.00 3.00 -
Citywide Total 111.00 113.00 122.00 9.00

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2023/24 SHAFTER OPERATING BUDGET 201

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202 SHAFTER OPERATING BUDGET 2023/24
Staffing Summary - Part Time Employees (hours)
2016-2017 2017-2018 2018-2019 2019-2020 2020-2021 2021-2022 2022-2023 Fund Name Department/Division Budget Budget Budget Budget Budget Budget Budget Administrative Director
General Fund Educational Partnership - - - - - - -
- - - - - - -
Aides
General Fund Educational Partnership - - - - - - -
- - - - - - -
Building Inspector
General Fund Building - - - - - - -
- - - - - - -
Clerk
General Fund Educational Partnership 125 125 - 125 125 - - 125 125 - 125 125 - -
Clerk Typist
General Fund Planning 686 686 686 686 686 440 686
General Fund Engineering Services 86 86 86 86 86 - -
General Fund Building 686 686 686 686 686 440 686
General Fund Educational Partnership 1,920 1,920 - 1,920 1,920 - - General Fund City Manager - - - - - 640 -
Water Fund Water Operations 86 86 86 86 86 - 100
Wastewater Fund Wastewater Operations 86 86 86 86 86 - 100 Refuse Fund Refuse Operations 86 86 86 86 86 - -
3,636 3,636 1,716 3,636 3,636 1,520 1,572
Deputy Police Chief
General Fund Police Services 960 960 - 960 960 - 960
960 960 - 960 960 - 960
Drivers
Transit Fund Transit Operations 5,600 5,600 5,600 5,600 5,600 5,600 5,600 5,600 5,600 5,600 5,600 5,600 5,600 5,600
Engineering Extra Help
Water Fund Water Operations - - - - - - 250
Wastewater Fund Wastewater Operations - - - - - - 250
Refuse Fund Refuse Operations - - - - - - -
General Fund Engineering Services - - - - - - 250
- - - - - - 750
Finance Manager
General Fund Financial Services - - - - - - -
Water Fund Water Operations - - - - - - -
Wastewater Fund Wastewater Operations - - - - - - -
Refuse Fund Refuse Operations - - - - - - -
Transit Fund Transit Operations - - - - - - -
- - - - - - -
Intern
Information Technology Automation Maintenance 240 240 - 240 240 - 960 General Fund Engineering 1,480 1,480 1,480 1,480 1,480 1,480 1,480 General Fund Building 160 160 160 160 160 640 640
General Fund Planning 160 160 160 160 160 - 160
General Fund Educational Partnership - - - - - - -
2,040 2,040 1,800 2,040 2,040 2,120 3,240
Laborer
General Fund Parks & Tree Maintenance - - - - - - -
General Fund Streets & Sidewalks - - - - - - -
Water Fund Water Operations - - - - - - -
Wastewater Fund Wastewater Operations - - - - - - -
Refuse Fund Refuse Operations - - - - - - -
- - - - - - -
Librarian
General Fund Educational Partnership 125 125 - 125 125 - - 125 125 - 125 125 - -
Nurse
CCF Operations Fund Corrections Operations 480 480 480 480 480 - - 480 480 480 480 480 - -
Planning Director
General Fund Planning - - - - - - -
- - - - - - -

PART-TIME HOURS

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2023/24 SHAFTER OPERATING BUDGET 203
2016-2017 2017-2018 2018-2019 2019-2020 2020-2021 2021-2022 2022-2023 Fund Name Department/Division Budget Budget Budget Budget Budget Budget Budget Police Officer
General Fund Police Services - - - - - - -
- - - - - - -
Principal
General Fund Educational Partnership 175 175 - 175 175 - - 175 175 - 175 175 - -
Recreation Coordinator
General Fund Recreation & Community Facil - - - - - - - - - - - - - -
Recreation Worker
General Fund Recreation & Community Facil - - - - - - - - - - - - - -
Shelter Workers
General Fund Animal Control - - - - - - -
- - - - - - -
Teacher I
General Fund Educational Partnership 1,350 1,350 408 1,350 1,350 408 3,683 1,350 1,350 408 1,350 1,350 408 3,683
Tutor II
General Fund Educational Partnership - - - - - - 3,919
- - - - - - 3,919
Tutor
General Fund Educational Partnership 4,650 4,650 4,650 4,650 4,650 6,858 2,939 4,650 4,650 4,650 4,650 4,650 6,858 2,939
Vets Hall Laborer
General Fund Recreation & Community Facil 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000
Total Part Time Employees (hours) 20,141 20,141 15,654 20,141 20,141 17,506 23,663

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204 SHAFTER OPERATING BUDGET 2023/24

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

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

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

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

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

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

Base Hours Base Week
Hours per
Year
Month per
Year
Checks per
Year
Hours per
Year
Checks per
Year
Hours per
Check
40 52 2080 12 26 2080 26 80
80 26 2080 12 26 2080 26 80

 Base Work Week Period:

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

SUMMARY OF EMPLOYEE BENEFITS

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2023/24 SHAFTER OPERATING BUDGET 205
 Pay Period:

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

 Overtime:

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

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

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

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

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

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

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

As authorized, employees who pursue a higher education in job-related, career enhancing courses or to attain a degree, may be reimbursed up to $3000 in a calendar year for expenses (tuition, book purchase or rental, fees, permits, etc.).

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206 SHAFTER OPERATING BUDGET 2023/24
 Education/Certification Incentive:

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

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

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

 Vacation Time:

Vacation leave is based on an eight (8) hour day and is earned based on years of service.

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

 Holidays:

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

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

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

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

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

1. New Year’s Day

2. Washington’s Birthday

3. Memorial Day

4. Independence Day

5. Labor Day

6. Thanksgiving Day

7. Day After Thanksgiving

8. Christmas Eve

9. Christmas Day

10. New Year’s Eve

11. Floating Holiday

12. Floating Holiday

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2023/24 SHAFTER OPERATING BUDGET 207
Also, employees who do not use any sick leave during the period July 1 through June 30 earn an additional eight (8) hour floating holiday. Upon termination, all sick leave over 640 hours (720 hours depending on the job classification) is paid to the employee.  Jury Duty:

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

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

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

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

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

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

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

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

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

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208 SHAFTER OPERATING BUDGET 2023/24
 Medical Insurance Opt-Out Incentive:

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

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

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

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

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

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

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

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

Although CalPERS requires an employee contribution, the City pays the contribution for the Classic Members. The contribution is deposited into the employee’s CalPERS member account. The contribution for a miscellaneous member is 7% and 9% for a safety member. In addition to the City paid member contribution, the City pays an employer contribution which varies annually based on age, gender, and salary.

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2023/24 SHAFTER OPERATING BUDGET 209
Under CalPERS guidelines the City is not permitted to pay New Member contributions to CalPERS, however, employees identified as New Members are paid a premium of 6.25% for miscellaneous members and 12% for safety members, in addition to their base salary. The New Member must then by payroll deduction pay to CalPERS 6.25% for miscellaneous and 12% for safety.

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

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

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

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

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

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

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

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

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

TD benefits are provided when an injured employee cannot work. TD is based on earnings, and is about 66% of the employee’s average weekly earnings, not to exceed a weekly maximum amount of $1,619.15 for 2023. There is a 3-day non-payable waiting period. Employees must use sick, vacation or other accrued leave to cover the difference between TD and city pay to provide 100% until accruals are exhausted. TD benefit checks are issued every two weeks. TD benefits are not issued for partial day absences and sick leave must be used for medical care appointments. Leave taken for a worker compensation injury or illness qualifies as job protected leave pursuant to the Federal and State Family Medical Leave Acts.

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210 SHAFTER OPERATING BUDGET 2023/24
 Flexible Spending Account (FSA):

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

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

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

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

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

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

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

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

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

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2023/24 SHAFTER OPERATING BUDGET 211
Glossary of Terms
Adopted Budget: The final budget amount adopted by the City Council in June.

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

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

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

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

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

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

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

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

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

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

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

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

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

GLOSSARY OF TERMS

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212 SHAFTER OPERATING BUDGET 2023/24
Glossary of Terms
Budget: A financial plan for a specified period of time that matches planned revenues and expenditures to municipal services.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Deficit: A shortfall of resources to meet expenditures.

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2023/24 SHAFTER OPERATING BUDGET 213
Glossary of Terms
Department: A major organizational unit of the City which has been assigned overall management responsibility for an operation or a group of related operations within a functional area.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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214 SHAFTER OPERATING BUDGET 2023/24
Glossary of Terms
General Fund (0100): The primary operating fund of the City where all revenues that are not allocated by law or contractual agreement are accounted for. With the exception of subvention or grant revenues restricted for specific uses, General Fund resources can be utilized for any legitimate governmental purpose. A limited number of capital improvements are financed from this source since its focus is to fund ongoing operations.

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

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

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

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

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

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

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

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

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

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

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

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2023/24 SHAFTER OPERATING BUDGET 215
Glossary of Terms
Long-term Debt: debt with a maturity of more than one year after the date of issue.

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

Major Fund Capital Expenditures:

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

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

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

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

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

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

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

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

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

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

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

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

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

Property Tax: A statutory limited tax levy, which may be imposed for any purpose.

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216 SHAFTER OPERATING BUDGET 2023/24
Glossary of Terms
Proprietary Funds: Established to account for the financing of services rendered on a usercharge basis. See Internal Service Funds.

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

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

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

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

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

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

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

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

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

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

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

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

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

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2023/24 SHAFTER OPERATING BUDGET 217
Glossary of Terms
Successor Agency: Based on the dissolution of redevelopment agencies throughout the State, an agency designated with the responsibility to wind down the activities of former redevelopment agencies.

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

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

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

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

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

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

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MANAGEMENT REPORT

CITY OF SHAFTER

CITY COUNCIL REPORT
MEETING DATE: June 20, 2023
FROM: Gabriel A. Gonzalez, City Manager
PREPARED BY: Michael James, Public Works Director
SUBJECT: AWARD A PROFESSIONAL SERVICES AGREEMENT TO
RAFTELIS FINANCIAL CONSULTANTS, INC. FOR PREPARING A

UTILITY RATE STUDY FOR THE CITY'S WATER AND
WASTEWATER ENTERPRISES IN THE AMOUNT OF $76,285.

RECOMMENDATION
Council find the action is not defined as a “project” per Section 15378(b)(4) of the CEQA Guidelines; approve a proposal submitted by Raftelis Financial Consultants, Inc. for preparing a utility rate study for the City's water and wastewater enterprises in the amount of $76,285; authorize the City Manager to award and executed said agreement; and authorize expenditures of up to $80,000 for services provided by Raftelis Financial Consultants, Inc.

BACKGROUND
The Council adopted the current utility rate plan in 2017, which included five consecutive years of rate increases to ensure revenues could keep pace with expected inflation and other escalating operational costs. The final rate adjustment of this rate plan took effect in July 2021.

The recent development of the Fiscal Year 2023-2024 budget suggests the water and wastewater enterprises will be fully funded through June 2024, but also forecasted funding shortfalls as early as the following fiscal year. Therefore, funding a rate study is among the additional needs in the budget to be adopted at tonight's meeting. The expected cost of the study is $100,000, which includes $80,000 for consultant services and $20,000 for legal support from the City's contracted attorney.

Staff requested and received a proposal from Raftelis Financial Consultants, Inc. (Raftelis) to prepare the rate study. Raftelis prepared the study used to develop the current rate plan. Their new proposal is valued at $76,285, including a comprehensive review of the water and wastewater financial plans and a new recommended rate plan to ensure the operations are fully funded for at least another five years. This amount includes an option to develop a new tiered water rate structure to encourage further conservation and have revenues that adjust to peak uses by customers. It should be noted the refuse enterprise, included in the previous rate study, now has its rates covered with franchise hauling agreements.

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AWARD A PROFESSIONAL SERVICES AGREEMENT TO RAFTELIS FINANCIAL CONSULTANTS, INC. FOR PREPARING A UTILITY RATE STUDY FOR THE CITY'S WATER AND WASTEWATER ENTERPRISES IN THE AMOUNT OF $76,285.
- 2 -

ANALYSIS
The City invested over $100,000 in the previous rate study prepared by Raftelis. The new proposal is less, mainly because the structure of the financial plans has already been developed, plus there will be one less utility to analyze, which is Refuse. Still, a considerable amount of time is required to consider factors impacting costs, including electrical service, labor, and regulatory mandates. A budget of $80,000 would cover their current proposal and match the additional needs forecasted for consultant services.

Raftelis is prepared to complete its work by this December. This allows the Council to consider and adopt a new rate plan as early as January.

FISCAL IMPACT
The Fiscal Year 2023-2024 operating budget scheduled for adoption at tonight's meeting includes $100,000 to complete the rate study allocated equally (50%) for water and wastewater enterprises. The portion forecasted for a consultant-led study is $80,000. No budget action is required for this item, provided the budget is adopted as scheduled and presented by staff.

CEQA ANALYSIS
The action is not defined as a “project” per Section 15378(b)(4) of the CEQA Guidelines because the action is the award of a professional services agreement for a utility rate study and therefore, it is the creation of a governmental funding mechanism that does not involve any commitment to a specific project that can result in a potentially significant impact and not subject to CEQA.

APPROVED BY THE CITY ATTORNEY
No

ALTERNATIVES
Considering the forecasted budget shortfalls beyond Fiscal Year 2023-2024, a rate study should be conducted. Having a consultant lead the study better ensures it can be completed promptly because the City staff is limited for this effort. Further, a consultant's resources and experiences with other cities and utilities could enhance the outcome of the study versus a study that is focused solely on a status quo approach. The Council can, but is not obligated to, seek proposals from other consulting firms to prepare the rate study. However, there is efficiency and likely cost savings by having Raftelis work off knowledge and previously-developed financial plans and models. The amount proposed by Raftelis is within the budget projection for the next fiscal year and they are prepared to start as soon as the new budget is approved and in effect. Alternative action is not recommended.

NEXT STEPS

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AWARD A PROFESSIONAL SERVICES AGREEMENT TO RAFTELIS FINANCIAL CONSULTANTS, INC. FOR PREPARING A UTILITY RATE STUDY FOR THE CITY'S WATER AND WASTEWATER ENTERPRISES IN THE AMOUNT OF $76,285.
- 3 -
Staff will award a professional services agreement to Raftelis Financial Consultants, Inc. There will be periodic Council updates on the study's status between now and the forecasted completion of December 2023.

ATTACHMENTS

1. Proposal Submitted by Raftelis Financial Consultants, Inc.

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445 S. Figueroa Street, Suite 1925, Los Angeles, CA 90071 www.raftelis.com
June 1, 2023
Mr. Michael James
Public Works Director
City of Shafter
336 Pacific Avenue, Shafter, CA 93263
Subject: Proposal for Water and Wastewater Rate Study
Dear Mr. James:

Raftelis is pleased to submit this proposal for a water and wastewater rate study. We have conducted thousands of rate studies across the U.S. and hundreds in California. Recent or current engagements in southern California include Bakersfield, Oxnard, Thousand Oaks, Ventura, Pasadena, and Burbank.

I, Steve Gagnon, PE (AZ), performed the prior Shafter study and will serve as the Project Director guiding Brian Bass in the preparation of deliverables. I am authorized to negotiate for the firm in contracts up to $250,000. I have been conducting water and wastewater rate studies in Southern California for about 14 years out of my 24 years as an engineering consultant. I am registered as an environmental engineer in Arizona, a Municipal Advisor with the U.S.

Securities and Exchange Commission and am the chair of the California/Nevada American Water Works Association (CA NV AWWA) Financial Management Committee.

Brian Bass will serve as Project Manager and will manage the day-to-day aspects of the project ensuring it is within budget, on schedule and will lead consulting staff in conducting analyses and preparing deliverables. Brian has over 19 years of experience as a consultant and has completed dozens of rate studies.

Enclosed is a scope of work and schedule assuming a January 1, 2024 rate implementation date. Please contact me should you have any questions or wish to adjust the scope of work.

Sincerely,
Steve Gagnon P.E. (AZ), Senior Manager
Raftelis Financial Consultants, Inc. (DBA Raftelis)
445 S. Figueroa Street, Suite 1925, Los Angeles, CA 90071 Phone: 213.262.9308 / Email: [email protected] / Fax: 828.484.2442

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RAFTELIS 1
Scope of Work
Note: We assumed that staff meetings are virtual. Note, per City direction, we have not assumed time for City Council presentations or a public hearing.

Task 1: Project Management, Kick-Off Meeting, Data Collection and QA/QC
This task includes time for client correspondence, billing, general project scheduling, and time to prepare meeting minutes. We propose to gather the required data and start the financial model prior to the kick-off meeting. Therefore, we will make the most of the kick-off meeting by coming prepared with questions. At the kick-off meeting we will:
• Introduce our project team
• Discuss project drivers
• Establish project goals and objectives
• Finalize the work plan and schedule
• Discuss pricing objectives, including equity, affordability, and revenue stability • Discuss changes to rate structures if desired
• Discuss the data request and any additional data requirements Prior to the meeting, we will prepare an agenda and provide staff with presentation materials.

Task 1 also includes time for quality assurance/quality control (QA/QC) at the completion of each task. A Senior Consultant or equal staff member with at least five years of experience will review the model. This review, combined with the Project Managers review, will minimize errors and provide alternative perspectives/approaches to the model.

MEETINGS:
• One virtual kick-off meeting
DELIVERABLES:
• Data request list, kick-off meeting agenda, presentation materials, and meeting minutes Task 2: Water and Sewer Financial Plans
We will develop financial plan models for the water and sewer utility. The financial plan assesses each enterprise’s current financial status and suggests revenue adjustments to ensure long-term fiscal sustainability. Raftelis will project expenses and revenue requirements over a 10-year planning horizon. Doing so illustrates future rate impacts and potential challenges to the City’s financial health so the City can plan expenses, reserve balances, or capital project scheduling to smooth rate impacts. We will review operating, capital, rate stabilization, and emergency reserves (if applicable) and advise as to prevalence of and typical target for these reserves. We recently completed a reserve survey for most SDCWA water agencies and have this data readily available.

Our financial models include a dashboard with the following features:
• Flexibility to change assumptions such as water sales, CIP levels, debt financing, and revenue adjustments • Error flagging of results such as: failure to meet debt coverage, unmet reserve targets, etc.

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RAFTELIS 2
• Charts that show the financial picture instantly and conduct sensitivity analyses on the fly that can be viewed instantaneously so that decisions can be made quickly
An example of a typical dashboard is shown below.

MEETINGS:
• Will review the financial plans in subsequent task meetings DELIVERABLES:
• Financial planning models in Excel
Task 3: Cost-of-Service Analysis
The cost-of-service analysis provides rate defensibility in-light of Proposition 218 and determines the total cost to serve each customer class. The water analysis follows industry standards provided in the American Water Works Association (AWWA) Manual M1: Principles of Water Rates, Fees and Charges, 7th Edition (Manual M1), which was co-authored by several Raftelis staff members. We will discuss whether the City would like to remain with a uniform rate or implement tiered rates. The sewer analysis follows industry standards provided in the Water Environment Federation (WEF) Manual of Practice No. 27: Financing and Charges for Wastewater Systems.

Rate studies have three cost-of-service steps:

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RAFTELIS 3

1. Functionalize costs into water service functions such as supply, treatment, distribution, storage, billing, and customer service; and costs into sewer service functions such as collection, pumping, treatment, and residuals handling

2. Allocate the functionalized water cost to cost components such as water supply, base demand, and extra-capacity and determine the unit cost for each component; and the functionalized sewer costs to cost components such as average daily flow, peak flow, biochemical oxygen demand (BOD), and total suspended solids (TSS)

3. Distribute costs to the customer classes using the unit costs to establish the cost responsibility of each class The City has approximately 1,000 unmetered accounts. We will have to make reasonable assumptions regarding water use as was done in the prior study. We will prepare a cost-of-service analysis that calculates the cost to serve each class, thus providing a link between the rates in each class and costs, as required by Proposition 218.

MEETINGS:
• Will discuss the cost-of-service as needed in subsequent task meetings DELIVERABLES:
• Cost-of-service calculation in Excel
Task 4: Calculate Water and Sewer Rates
Currently, the City has a uniform rate and in order to meet the schedule, it would be best to maintain the existing rate structure. However, if desired, Raftelis can calculate tiered rates, but this introduces additional steps that would make it more difficult to reach the timeline because we need to discuss and review tier breakpoints with staff and calculate peaking factors for each tier which requires more analysis. For pricing, we have assumed the City will maintain a uniform rate. Raftelis will calculate a 5-year rate schedule to recover the revenue requirements identified in the cost-ofservice.

MEETING(S)/CONFERENCE(S):
• Up to 3 virtual meetings to review water and sewer rates DELIVERABLES:
• Rate design in Excel
Task 5: Customer Bill Impacts
We will show the bill impact for low, median, average, and high-water users.

MEETING(S)/CONFERENCE(S):
• None
DELIVERABLES:
• Bill impacts in excel
Task 6: Draft and Final Reports
Raftelis will prepare a Draft Water and Wastewater Rate Study Report which will fully derive the revenue requirement, the costs to serve each class and the rates. It will also show estimated customer bill impacts. We will incorporate staff comments into the final version.

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RAFTELIS 4
MEETINGS:
• Phone calls as needed to discuss the report
DELIVERABLES:
• Draft and final electronic copies of the Rate Study Report Optional Task 7: Rate Design
Raftelis will derive rates that are based on the cost to serve each class and proposed tier. Water rates could have several cost components for each tier including, but not limited to water supply costs, delivery costs, peaking costs, conservation costs and revenue offsets (which lower the rate). A typical example is shown in the table below. We will discuss the pros and cons of using each cost component shown in the table.

Water
Supply Delivery Peaking Conversation Revenue Offset
Total
Proposed
Rate
Tier I $1.550 $0.579 $0.361 $0.000 -$0.074 $2.416
Tier II $2.645 $0.579 $0.454 $0.000 $0.000 $3.678
Tier III $2.907 $0.579 $0.651 $1.229 $0.000 $5.366
MEETING(S)/CONFERENCE(S):
• 1 virtual meeting to review water and sewer rates
DELIVERABLES:
• Tiered rate design in Excel

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RAFTELIS 5
Schedule
Below is a proposed schedule that assumes that Raftelis will receive all data by the end of December and be able to schedule meetings as necessary. We endeavor to have draft rates for mid to late March.

Tasks

1. Project Management, Kick-off
Meeting and QA/QC
City Provides All Data

2. Water and Sewer Financial
Plans (Rev Req)

3. Water and Sewer Cost of Service
Analysis

4. Calculate Water and Sewer
Rates

5. Bill Impacts
Staff Presentations to Council

6. Draft and Final Reports*
Public Noticing Period
Staff Presents at Public Hearing
In-Person Meetings
Web Meetings
Deliverables
2023 2024

JUL AUG SEP OCT NOV DEC JAN

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RAFTELIS 6
Price Proposal
The following table shows the anticipated hours and hourly rates by staff member. Expenses include costs associated with travel (if required) and a $10 per hour technology charge covering computers, networks, telephones, postage, etc.

SG BB SC Corp Total

1. Project Management, Kick-off Meeting
and QA/QC 1 18 14 4 36 $9,750

2. Water and Sewer Financial Plans (Rev
Req) 8 18 48 74 $16,640

3. Water and Sewer Cost of Service
Analysis 6 12 44 62 $13,690

4. Calculate Water and Sewer Rates 3 6 8 48 62 $13,450

5. Bill Impacts 1 4 6 11 $2,535

6. Draft and Final Reports* 10 12 46 4 72 $15,650
Total Meetings / Hours 4 0 49 68 196 4 317
$285 $250 $190 $85
$13,965 $17,000 $37,240 $340 $68,545
Total Fees $68,545
Total Expenses $3,170
Total Fees & Expenses $71,715
*The City advises it will prepare presentations and City Staff will present Optional Task 7: Rate Design 1 2 16 $4,570
Total with Optional Task $76,285
Total Fees &
Expenses
SG - Steve Gagnon, PE (AZ)
BB - Brian Bass
SC - Staff Consultants
Corp - Corporate Functions
Tasks
Web
Meetings
In-person
Meetings
Hours
Hourly Billing Rate
Total Professional Fees

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MANAGEMENT REPORT

CITY OF SHAFTER

CITY COUNCIL REPORT
MEETING DATE: June 20, 2023
FROM: Gabriel A. Gonzalez, City Manager
PREPARED BY: Yazmina Pallares, City Clerk
SUBJECT: COMMUNITY DEVELOPMENT BLOCK GRANT, HOME

INVESTMENT PARTNERSHIP, EMERGENCY SOLUTIONS

GRANTS PROGRAMS FUNDING COOPERATIVE AGREEMENT

RECOMMENDATION
Council find the action is not defined as a “project” per Section 15378(b)(5) of the CEQA Guidelines; approve the Cooperation Agreement; authorize the City Manager to sign the agreement; and adopt Resoltuion 2931, a Resolution of the City Council of the City of Shafter to Cooperate with the County of Kern.

BACKGROUND
The City, among other cities, participates with the County of Kern in a cooperative partnership under which the United States Department of Housing and Urban Development (HUD) utilizes joint population counts for the disbursement of Community Development Block Grant (CDBG), Home Investment Partnerships (HOME) program, and Emergency Solutions Grants (ESG) programs funding. The County then distributes the CDBG monies to all participatory agencies based on a "fair-share" allocation, which is based on population. The HOME funding is disbursed throughout the County Iona project-by-project basis and is used for housing rehabilitation, residential handicapped access improvements and first-time homebuyer assistance throughout the County.

HUD requires that all participating entities approve a cooperation agreement for community development, which expires every three years. Our current three-year agreement with the County expires on June 30, 2023. For the City to continue under the County partnership, a new three-year cooperation agreement must be approved.

The new agreement will commence with program years 2024-25 and continue through program years 2026-27.

ANALYSIS
None.

FISCAL IMPACT
Participation in this cooperative agreement will facilitate the City's ability to continue to receive an annual allocation of CDBG funding from HUD through the County. There is no guarantee what amount, if any, of these funds will be made available through HUD.

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COMMUNITY DEVELOPMENT BLOCK GRANT, HOME INVESTMENT PARTNERSHIP,

EMERGENCY SOLUTIONS GRANTS PROGRAMS FUNDING COOPERATIVE AGREEMENT - 2 -
In the past, the City has received between roughly $150,000 and $300,000 per year, which has been used mainly on streets and parks projects.

CEQA ANALYSIS
The action is not defined as a “project” per Section 15378(b)(5) of the CEQA Guidelines because the action is approval of a cooperation agreement and therefore, it is organizational and administrative activity that will not result in direct or indirect physical changes to the environment and not subject to CEQA.

APPROVED BY THE CITY ATTORNEY
Not Applicable

ALTERNATIVES

1. Council may direct the City Manager to not conduct in an agreement withteh County of Kern. STAFF DOES NOT RECOMMEND THIS OPTION.

NEXT STEPS
If the City Council approves the agreement and authorizes the City Manager to execute it, Staff will submit the executed copies of the agreement and the Resolution to the County of Kern Community Development for approval by the County Board of Supervisors.

ATTACHMENTS

1. County of Kern Cooperation Agreement for Community Development 2023-2026

2. Resolution 2931-23 CDBG Cooperative Agreement 2023-2026

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COOPERATION AGREEMENT FOR COMMLTNITY DEVELOPMENT
This Agreement, made and entered into on and between the COUNTY OF KERN, a political subdivision of the State of California (hereinafter "COUNTY") and the CITY OF SHAFTER, a municipal corporation located within Kem County (hereinafter "CITY"), RECITALS:

WHEREAS, the United States Department of Housing and Urban Development (hereinafter "HUD") has notified the COUNTY that it is considered to have the required qualifications (determination of essential powers) to participate in the Cornmunity Development Block Grant Entitlement (hereinafter "CDBG") program as an urban county as that term is defined in Title I of the Housing and Community Development Act of 1974, as amended (hereinafter the "Act"); and WHEREAS, HUD has notified the COUNTY that it is a participant in the HOME lnvestment Partnerships Program (HOME) as defined in Title II of the Cranston-Gonzales National Affordable Housing Act of 1990, as amended; and
WHEREAS, HUD has notified the COUNTY that it is a participant in the Emergency Solutions Grants (ESG) Program; and
WHEREAS, the CDBG qualification process requires that following HUD's determination that a county possesses the essential powers to participate in the CDBG program as an urban county, the units of general local government within the county be notified of their opportunity to participate in the county's CDBG, HOME, and ESG programs by entering into a cooperation agreenent with the designated urban county; and
WHEREAS, such cooperation agreements provide that the unit of general local government and the county will cooperate in essential community development and housing assistance activities and that the area and population of the unit of general local government will be included with that of the county by HUD in determining funding levels; and
WHEREAS, the COUNTY has notified the CITY of the opportunity to participate in the COUNTY's CDBG, HOME, and ESG programs; and
WHEREAS, the CITY desires to participate in and be a part of the COUNTY's CDBG, HOME, and ESG programs;
AGREEMENT:

1. This Agreement shall remain in effect through the 2026 program year (a program year is the twelve month period commencing July 1 and continuing through and including the following June 30).

Therefore the CITY shall participate in the COUNTY's CDBG, HOME, and ESG programs during federal fiscal years 2024,2025, and2026, and does therefore approve and acknowledge the COUNTY's authority to carry out activities that will be funded from annual CDBG, HOME, and ESG appropriations for the federal fiscal years for which the COUNTY is to qualify and from any program income generated from the expenditure of such funds, including such additional time as may be required for completion of funded activities and the expenditure of any such funds granted by the COUNTY to the CITY. The Cooperation Agreement must remain in effect until the CDBG (and HOME and ESG, where applicable) funds and program income received with respect to activities caried out during the three-year qualification period are expended and the funding activities completed.
1

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2. While it remains in effect, neither the COUNTY nor the CITY shall terminate or withdraw from this Agreement (other than as provided by rules and regulations of the Act adopted by the Federal government subsequent to this Agreement).

3. The COUNTY and the CITY shall cooperate to undertake, or assist in undertaking, community renewal and lower income housing assistance activities.

4. The COUNTY shall have final responsibility for selecting CDBG, HOME, and ESG activities, for the filing of the Consolidated Plan with HUD, and implementing the Consolidated Plan as approved by HUD.

5. The CITY shall underlake, without reservation or intent to obstruct, all actions determined by the COLTNTY or HUD to be necessary to carry out the CDBG, HOME, and ESG programs and the approved Consolidated Plan and to comply with all CDBG, HOME, and ESG program requirements and applicable Federal and State laws and regulations during the three program years for which the COUNTY qualifies as an urban county and for such additional time as may be required for completion of funded activities and the expenditure of funds granted by the COLTNTY for such period.

6. The COUNTY and CITY hereby assume the obligation to take all required actions necessary to assure compliance with the COUNTY's certification required by section 104(b) of Title I of the Housing and Community Development Act of 1974, as amended, including Title VI of the Civil Rights Act of 1964,the Fair Housing Act, and the implementing regulations at 24 CFR part 100, and affinnatively furthering fair housing. Subject to the provisions at 24 CFP. Subsection 91.225(a) and Affirmatively Furthering Fair Housing definitions and certifications (86 FR 30779 June 10, 2021)Io be codified at 24 CFR 5.151 and 5.152, available at https://www.federalregister.govidocuments/2021106/10/2021- 1 2 1 14lrestoring-affirmatively-furthering-fair-housing-definitions and certifications. Additionally, County and CITY shall take all actions to comply with section 109 of Title I of the Housing and Community Development Act of 1974,and implementing regulations at24 CFR part 6, which incorporates Section 504 of the Rehabilitation Act of 1973, and the implementing regulations at 24 CFR part 8, Title II of the Americans with Disabilities Act, and the implementing regulations at 28 CFR part 35, the Age Discrimination Act of 1975, and the implementing regulations at 24 CFR part 146, and Section 3 of the Housing and Urban Development Act of 1968, and any and all other applicable laws, regulations and orders.

By this assumption, the COUNTY and CITY recognize and accept the provisions of the Act prohibiting urban county funding for activities in, or in support of; any cooperating unit of general local govemment that does not affirmatively further fair housing within its own jurisdiction or that impedes the COUNTY's actions to comply with its fair housing certification.

7. Pursuant to the requirements of the Act and implementing regulations found at 24 CFR 570.501(b), the CITY hereby agrees to be subject to the same requirements applicable to subrecipients, including the requirement of a written agreement as precedent to implementation of individual CDBG funded activities, as set forth at 24 CFR 570.503.

8. The CITY shall maintain appropriate record of and return to the COUNTY on receipt by the CITY, any income generated by the expenditure of CDBG, HOME, and ESG funds received by the CITY. In the event of the CITY's community development program close-out or change in the CITY's status, any such program income that is on hand or received by the CITY subsequent to such close-out or change in status shall immediately be paid to the COUNTY.

9. The CITY has adopted and is enforcing:
a policy prohibiting the use of excessive force by law enforcement agencies within 2 a.

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its jurisdiction against any individuals engaged in non-violent civil rights demonstrations; and
a policy of enforcing applicable State and local laws against physically baring entrance to or exit from a facility or location which is the subject of such nonviolent civil rights demonstrations within its jurisdiction;

10. The CITY shall comply with those provisions of the CDBG, HOME, and ESG program which apply to real property acquired or improved in whole or in part using CDBG, HOME, and ESG funds and which is within the control of the CITY. Such provisions include CITY responsibility to:
make timely notification to the COUNTY of any modifications or change in the use of the real property from that planned and approved by the COUNTY at the time of acquisition or improvement, including its disposition; reimburse the COUNTY in an amount equal to the current fair market value (less any portion thereof attributable to expenditures of non-HUD funds) of property acquired or improved with CDBG, HOME, or ESG funds and that is sold or transferred for a use which does not qualify under CDBG, HOME, or ESG program regulations; and
c immediately return to the COUNTY any program income generated from the disposition or transfer of property prior to or subsequent to close-out, change of status or termination of this Agreement of Cooperation. 1 1. The CITY understands and agrees that, as a part of the COUNTY's CDBG program:
a. it may not apply (except as otherwise provided by legislation adopted by the Federal government subsequent to this Agreement) for grants under the HUDAdministered or State-Administered Small Cities or State CDBG programs from appropriations from a fiscal year for which it is participating in the Entitlement CDBG Program with the COUNTY; and
it may receive a formula allocation under the HOME Investment Partnerships program or Emergency Solution Grants program only through the COUNTY, regardless of whether the COUNTY receives a HOME Investment Partnerships or Emergency Solutions Grant formula allocation.

12. CITY agrees that it may not sell, trade, or otherwise transfer all or any portion of its HUD funds to another such metropolitan city, urban county, unit of general local government, or lndian tribe, or insular areathat directly or indirectly receives CDBG funds in exchange for any other funds, credits, or non-Federal considerations, but must use such funds for activities eligible under title I of the Act.

13. This Agreement may only be modified by an instrument in writing executed by the COUNTY and the CITY and approved by HUD.

14. Any and all notices sent pursuant to, or in furtherance of the purposes of, this Agreement shall be deemed delivered if personally served upon the Clerk of the Board of Supervisors of the COUNTY or upon the Clerk of the City Council of the CITY, or if sent via the United States Postal Service, postage prepaid, directed to COUNTY, addressed as follows:
b.
a.
b.
b.
.J

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Clerk of the Board of Supervisors
County of Kern
1115 Truxtun Avenue, Fifth Floor
Bakersfi eld, California 933 0 1
or directed to the CITY, addressed as follows
City of Shafter
336 Pacific Ave.

Shafter, C493263-2047
IN WITNESS WHEREOF, the parties hereto have caused this Agreement to be executed as of the day and year first above written.

Shafter City CouncilJune 20, 2023

Shafter City Council
June 20, 2023