Agenda packet — Shafter City Council, June 4, 2024 (part 3 of 4)

FY24 vs FY25 Change
Actual Actual Budget Budget Dollar Pct % of
Budget Expenses by Fund Group 2021/22 2022/23 2023/24 2024/25 Change Chg Total Federal Grants 855,353 1,302,238 6,061,630 5,964,387 (97,243) -1.6% 7% Transportation 345,080 1,254,587 1,637,426 1,183,000 (454,426) -27.8% 1% State Gas - 174,700 634,000 450,000 (184,000) -29.0% 1% Traffic Safety 18,171 2,926 142 225,000 224,858 158350.7 %
0%
SLESF 151,078 188,897 15,000 - (15,000) -100.0% 0%
LLMD 627,355 669,340 636,556 670,165 33,609 5.3% 1%
CDBG - - - 134,000 134,000 #.0% 0%
Road Maint & Rehab 1,355 320,570 466,000 500,000 34,000 7.3% 1% Total Revenues Funds 1,998,392 3,913,258 9,450,754 9,126,552 (324,202) -3.4% 11% FY24 vs FY25 Change
Actual Actual Budget Budget Dollar Pct % of
Budget Expenses by Fund Group 2021/22 2022/23 2023/24 2024/25 Change Chg Total Facility Maintenance 433,252 403,660 592,591 850,316 257,725 43.5% 1% Vehicle Maintenance 272,751 217,839 258,780 243,605 (15,175) -5.9% 0% Risk Management 1,095,429 973,651 1,140,539 1,314,580 174,041 15.3% 2% Information Technology 909,956 1,230,831 1,568,567 1,718,028 149,461 9.5% 2% Total ISF Funds 2,711,388 2,825,981 3,560,477 4,126,529 566,052 15.9% 5% FY24 vs FY25 Change
Actual Actual Budget Budget Dollar Pct % of
Budget Expenses by Fund Group 2021/22 2022/23 2023/24 2024/25 Change Chg Total State Grants - 259,785 1,888,250 11,429,402 9,541,152 505.3% 13% Water CIP - - - - #.0% 0%
Wastewater CIP 109,457 19,118 200,000 862,500 662,500 331.3% 1% Public Safety Impact - - - 492,000 492,000 #.0% 1%
Traffic Mitigation 2,836,541 5,731 28,500 1,474,336 1,445,836 5073.1% 2% Total CAP Funds 2,945,998 284,634 2,116,750 14,258,238 12,141,488 573.6% 17% Total $49,166,988 $49,008,543 $68,610,752 $86,122,111 $17,511,359 25.5% 100%

CITYWIDE EXPENSES BUDGET CHANGES BY FUND
Citywide budget narrative:

Citywide revenues and expenses are meant to provide a general overview. Each fund has its own independent set of accounts which would indicate whether a surplus or deficit is estimated for the upcoming year. Each fund is analyzed independent of each other. Current year Citywide estimates include prior year approved carryovers related to multi-year capital projects which may have future grant revenue.

Note: Revenues include Transfers
2024/25 SHAFTER OPERATING BUDGET 53

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22/23 Bal 23/24 Est. Bal
23/24
Revenues
23/24
Operating
Expenses
23/24 NonOperating 24/25 Ending
Bal. Change Change Amt
General Fund
Non-Spendable 1,343,814 1,343,814 - - 1,343,814 - 0.0% - Restricted - - - - - - 0.0% -
Assigned 37,542,535 40,542,535 - - 40,542,535 - 0.0% -
Unassigned 25,536,273 27,307,861 42,012,990 36,636,996 2,444,000 30,239,855 10.7% 2,931,994 Sub-Total General Fund 64,422,622 69,194,210 42,012,990 $36,636,996 $2,444,000 $72,126,204 4.2% 2,931,994 Enterprise Funds
Water Operations 2,467,223 (185,590) 5,407,500 5,945,270 5,560,000 (6,283,360) 3285.6% (6,097,770) Wastewater Operations 2,898,219 2,567,882 2,635,000 2,230,311 2,600,000 372,571 -85.5% (2,195,311) Refuse 330,321 (79,257) 1,508,530 2,047,592 (618,319) - 680.1% (539,062) Rail Operations (1,565,896) (1,750,726) 75,000 68,526 (1,744,252) - -0.4% 6,474 Public Transit (165,085) (257,222) 458,960 533,753 (332,015) - 29.1% (74,793) Telecommunications (488,570) (707,690) 155,100 194,230 350,114 (1,096,934) 55.0% (389,244) Sub-Total Enterprise Funds 3,476,212 (412,603) 10,240,090 $11,019,682 $8,510,114 ($9,702,309) 2251.5% (9,289,706) Special Revenue Funds
Federal Grants 3,368,471 3,070,452 5,088,650 5,964,387 - 2,194,715 -28.5% (875,737) Transportation (526,177) 823,823 850,000 1,183,000 - 490,823 -40.4% (333,000) State Gas 2,158,380 2,471,520 519,100 450,000 - 2,540,620 2.8% 69,100 Traffic Safety 268,079 337,079 29,520 225,000 - 141,599 -58.0% (195,480) SLESF 234,735 405,288 - - 405,288 - 0.0% -
Special PD Services 3,566 3,566 - - - 3,566 0.0% -
Asset Forfeitures 195,665 198,665 3,000 - 201,665 - 1.5% 3,000 LLMD 1,454,908 1,829,287 981,106 670,165 2,140,228 - 17.0% 310,941 Low-Mod Income Housing 1,737,994 1,764,994 25,000 - 1,789,994 - 1.4% 25,000 CDBG (3,887) 38,813 - 134,000 - (95,187) -345.2% (134,000) Road Maint & Rehab 989,309 974,309 460,000 500,000 - 934,309 -4.1% (40,000) Sub-Total Special Revenue Funds 9,881,042 $11,917,795 7,956,376 $670,165 $8,456,387 $10,747,619 -9.8% (1,170,176) Internal Service Funds
Facility Maintenance (23,661) (23,661) 850,316 850,316 (23,661) - 0.0% - Vehicle Maintenance (63,456) (63,456) 243,605 243,605 (63,456) - 0.0% - Risk Management 3,413 28,413 1,314,580 1,314,580 - 28,413 0.0% - Information Technology 3,576 1,718,028 5,326 1,518,028 200,000 5,326 0.0% - Sub-Total Internal Service Funds ($80,128) ($53,378) 4,126,529 $3,926,529 $200,000 ($53,378) 0.0% - Capital & Impact Fees
Water CIP 1,779,129 631,802 260,404 - 892,206 - 41.2% 260,404 Wastewater CIP 9,339,547 10,763,047 1,760,000 862,500 - 11,660,547 8.3% 897,500 Resufe CIP 303,937 309,137 5,708 - 314,845 - 1.8% 5,708 Park CIP 192,527 298,527 15,544 - 314,071 - 5.2% 15,544 Asset Replacement 4,551,536 4,845,536 385,580 - 5,231,116 - 8.0% 385,580 Traffic Mitigation 12,793,913 15,260,413 2,230,000 1,474,336 - 16,016,077 5.0% 755,664 Median Mitigation 105,046 107,046 1,600 - 108,646 - 1.5% 1,600 State Grants 6,091,233 4,316,583 6,000,000 11,429,402 - (1,112,819) -125.8% (5,429,402) Safety Impact Fees 839,741 1,276,741 437,000 492,000 - 1,221,741 -4.3% (55,000) Sub-Total Capital & Impact Fees 35,996,608 37,808,831 11,095,836 14,258,238 - 34,646,429 -8.4% (3,162,402) Total Citywide Revenues $113,696,356 $118,454,855 $75,431,821 $52,253,372 $33,868,739 $107,764,565 -9.0% (10,690,290) 2024/25 CITYWIDE FUND BALANCE SUMMARY

CITYWIDE FUND SUMMARY
54 SHAFTER OPERATING BUDGET 2024/25

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20/21 Actual 21/22 Actual 22/23 Actual 23/24 Budget
23/24
Projected
24/25
Proposed
General Fund $ 36,170,988 $ 38,705,985 $ 41,004,949 $ 40,236,196 $ 42,264,617 $ 42,012,990 Enterprise Funds
Water Operations 5,301,458 6,999,027 5,753,545 8,857,500 5,330,143 5,407,500 Wastewater Operations 2,409,336 2,586,888 2,543,269 2,835,000 2,878,339 2,635,000 Refuse $1,240,972 $1,446,618 $1,751,106 $1,545,530 $1,715,711 $1,508,530 Rail Operations 900 2,372 - 75,000 - 75,000
Public Transit 408,975 272,617 363,358 858,960 622,500 458,960 Telecommunications 178,222 311,918 411,234 704,100 227,600 155,100 Sub-Total Enterprise Funds $9,539,863 $11,619,440 $10,822,512 $14,876,090 $10,774,293 $10,240,090 Special Revenue Funds
Federal Grants 1,431,090 2,497,487 3,145,206 2,489,911 - 5,088,650 Transportation 74,092 74,092 49,892 29,520 69,000 29,520 State Gas $156,727 $165,053 $172,958 $0 $186,160 $0
Traffic Safety - 40 68 - - -
SLESF 2,990 2,991 3,859 3,000 3,000 3,000
Special PD Services 706,226 756,074 971,727 697,790 995,830 981,106 Asset Forfeitures 26,556 26,571 34,276 25,000 27,000 25,000 LLMD 60,236 5,064 - - 46,000 -
Low-Mod Income Housing 378,946 411,728 876,872 423,529 460,000 460,000 CDBG 3,580,052 4,774,408 6,570,364 2,571,751 5,632,041 7,956,376 Road Maint & Rehab 258,524 427,390 370,440 474,050 588,157 850,316 Sub-Total Special Revenue Funds $6,675,439 $9,140,898 $12,195,662 $4,224,640 $10,497,099 $15,393,968 Internal Service Funds
Facility Maintenance 258,524 427,390 370,440 474,050 588,157 850,316 Vehicle Maintenance 344,575 276,670 138,941 257,848 274,424 243,605 Risk Management 893,360 1,092,759 969,093 1,121,100 1,431,864 1,314,580 Information Technology 849,871 989,803 903,254 1,536,270 1,565,629 1,718,028 Sub-Total Internal Service Funds $2,346,330 2,786,622 $2,381,728 $3,389,268 $3,860,074 $4,126,529 Capital & Impact Fees
Water CIP 236,855 126,421 340,680 260,404 265,000 260,404 Wastewater CIP 2,389,483 2,072,966 1,844,521 1,760,000 1,775,000 1,760,000 Resufe CIP 12,102 5,069 6,252 5,708 5,200 5,708
Park CIP 5,378 14,743 125,689 15,544 106,000 15,544
Asset Replacement 292,050 69,586 89,766 385,580 294,000 385,580 Traffic Mitigation 2,833,262 1,917,767 2,595,425 2,230,000 2,495,000 2,230,000 Median Mitigation 1,605 1,606 2,071 1,600 2,000 1,600
State Grants - 6,394,250 - 545,000 6,000,000 -
Public Safety Impact - 846,743 - 437,000 - 437,000
Sub-Total Capital & Impact Fees 5,770,735 4,208,158 12,245,397 5,203,836 5,379,200 11,095,836 Total Citywide Revenues 60,503,355 $ $66,461,103 $78,650,248 $67,930,030 $72,775,283 $82,869,413 Note: The Revenues Include "Transfers In"
2024/25 CITYWIDE PROJECTED REVENUES

CITYWIDE PROJECTED REVENUES
2024/25 SHAFTER OPERATING BUDGET 55

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-
$36.2M $38.7M $41.0M $40.2M $42.3M $42.0M
$9.5M
$11.6M $10.8M $14.9M $10.8M $10.2M
$57.4M
$62.1M
$73.0M
$66.3M $67.9M
$75.4M
$0.0M
$10.0M
$20.0M
$30.0M
$40.0M
$50.0M
$60.0M
$70.0M
$80.0M
20/21 Actual 21/22 Actual 22/23 Actual 23/24 Budget 23/24 Projected 24/25 Proposed 2024/25 CITYWIDE PROJECTED REVENUES

BY FUND GROUP
General ENT Revenues ISF CAP Total Citywide Revenues
$29.7M $32.1M $35.3M $37.1M $39.0M $38.9M
$10.8M $10.4M
$11.7M $11.0M $10.3M $10.3M
$57.4M
$62.1M
$73.0M
$66.3M $67.9M
$75.4M
$0.0M
$10.0M
$20.0M
$30.0M
$40.0M
$50.0M
$60.0M
$70.0M
$80.0M
20/21 Actual 21/22 Actual 22/23 Actual 23/24 Budget 23/24 Projected 24/25 Proposed 2024/25 CITYWIDE PROJECTED REVENUES

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

CITYWIDE PROJECTED REVENUES CHART
56 SHAFTER OPERATING BUDGET 2024/25

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20/21 Actual 21/22 Actual 22/23 Actual 23/24 Budget
23/24
Projected
24/25
Proposed
General Fund $ 30,937,036 $ 34,552,554 $ 32,623,815 $ 38,026,138 $ 37,493,029 $ 39,080,996 Enterprise Funds
Water Operations 2,583,965 3,797,958 4,966,140 8,693,597 7,982,956 11,505,270 Wastewater Operations 1,660,765 1,400,954 1,877,353 3,502,074 3,208,676 4,830,311 Refuse $1,037,561 $1,120,244 $1,902,234 $1,847,635 $2,125,289 $2,047,592 Rail Operations 153,967 129,120 42,458 63,955 184,830 68,526 Public Transit 360,989 312,335 393,021 935,905 714,637 533,753 Telecommunications 96,439 198,045 179,649 413,467 446,720 544,344 Sub-Total Enterprise Funds $5,893,686 $6,958,656 $9,360,855 $15,456,633 $14,663,108 $19,529,796 Special Revenue Funds
Federal Grants 556,591 855,353 1,302,238 6,061,630 2,787,930 5,964,387 Transportation 350,056 345,080 1,254,587 1,637,426 1,579,000 1,183,000 State Gas $0 $0 $174,700 $634,000 $192,000 $450,000
Traffic Safety - 18,171 2,926 142 225,000 -
SLESF 156,727 151,078 188,897 15,000 15,607 -
Special PD Services
Asset Forfeitures
LLMD 561,126 627,355 669,340 636,556 621,451 670,165
Low-Mod Income Housing
CDBG - - - - 3,300 134,000
Road Maint & Rehab 640,308 1,355 320,570 466,000 475,000 500,000 Sub-Total Special Revenue Funds $2,264,808 $1,998,392 $3,913,258 $9,450,754 $5,674,288 $9,126,552 Internal Service Funds
Facility Maintenance 254,815 433,252 403,660 592,591 588,157 850,316 Vehicle Maintenance 321,900 272,751 217,839 258,780 274,424 243,605 Risk Management 927,564 1,095,429 973,651 1,140,539 1,406,864 1,314,580 Information Technology 685,066 909,956 1,230,831 1,568,567 1,563,879 1,718,028 Sub-Total Internal Service Funds $2,189,345 $2,711,388 $2,825,981 $3,560,477 $3,833,324 $4,126,529 Capital & Impact Fees
Water CIP - - - 1,412,327 - -
Wastewater CIP 143,112 109,457 19,118 200,000 351,500 862,500 Resufe CIP
Park CIP
Asset Replacement
Traffic Mitigation 2,836,541 7,654 5,731 28,500 28,500 1,474,336 Median Mitigation
State Grants - 259,785 - 1,888,250 1,774,650 11,429,402 Public Safety Impact - - - - 492,000 -
Sub-Total Capital & Impact Fees 150,766 2,945,998 284,634 2,116,750 3,566,977 14,258,238 Total Citywide Expenses $41,435,641 $49,166,988 $49,008,543 $68,610,752 $65,230,726 $86,122,111 2024/25 CITYWIDE PROPOSED EXPENSES

CITYWIDE PROPOSED EXPENSES
2024/25 SHAFTER OPERATING BUDGET 57

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-
$30.9M $34.6M $32.6M
$21.9M
$37.5M $39.1M
$5.9M $7.0M $9.4M
$11.5M
$14.7M $41.4M $19.5M
$49.2M $49.0M
$43.1M
$65.2M
$86.1M
$0.0M
$10.0M
$20.0M
$30.0M
$40.0M
$50.0M
$60.0M
$70.0M
$80.0M
$90.0M
$100.0M
20/21 Actual 21/22 Actual 22/23 Actual 23/24 Budget 23/24 Projected 24/25 Proposed 2024/25 CITYWIDE PROPOSED EXPENSES

BY FUND GROUP
General ENT Revenues ISF CAP Total Citywide Expenses
$14.1M $14.6M $15.3M $19.7M $19.6M $20.7M
$5.9M $6.6M $9.5M
$10.1M $10.2M $10.9M
$3.0M $3.4M
$3.4M
$4.0M $4.1M $12.8M $13.0M $4.3M
$11.9M
$12.2M $11.0M $11.0M
$1.8M $3.1M
$3.1M
$12.7M $12.9M
$32.1M
$41.4M
$49.2M $49.0M
$68.6M
$65.2M
$86.1M
$0.0M
$10.0M
$20.0M
$30.0M
$40.0M
$50.0M
$60.0M
$70.0M
$80.0M
$90.0M
$100.0M
20/21 Actual 21/22 Actual 22/23 Actual 23/24 Budget 23/24 Projected 24/25 Proposed 2024/25 CITYWIDE PROPOSED EXPENSES

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

CITYWIDE PROPOSED EXPENSES CHART
58 SHAFTER OPERATING BUDGET 2024/25

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

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20/21 Actual 21/22 Actual 22/23 Actual 23/24 Budget
23/24
Projected
24/25
Proposed
Revenues $ 36,014,261 $ 35,028,348 $ 40,488,385 $ 40,221,196 $ 42,264,617 $ 42,012,990 Expenses:
82-Wages & Benefits 11,480,275 12,026,556 12,706,620 15,923,258 15,853,076 17,000,086 83-Planned Operations 2,867,441 3,182,093 4,402,297 4,999,783 4,807,513 5,172,522 85-Required Operations 416,534 495,105 454,065 600,844 575,000 639,624 88-Operations -Internal 1,902,117 1,559,736 1,693,075 2,947,916 2,891,180 2,824,764 90-Debt Service - 151,833 - - - -
Operating Expenses 16,666,367 $17,263,490 $19,407,890 $24,471,801 $24,126,769 $25,636,996 Operating Income (Loss) $19,347,894 $17,764,858 $21,080,495 $15,749,395 $18,137,848 $16,375,994 91-Other Non-Operationa 12,845,088 13,028,615 11,886,578 12,150,000 11,011,000 11,000,000 92-Capital Outlay 330,569 80,678 788,301 319,195 542,450 729,000 93-Capital Projects 1,095,012 2,563,171 541,046 1,085,142 1,812,810 1,715,000 79-Transfers-In 156,727 3,677,637 516,564 15,000 - -
94-Transfers-Out 1,616,600 - - - - -
Non-Operating Expenses $14,113,942 13,611,427 12,699,361 $13,539,337 $13,366,260 $13,444,000 Net Income/(Loss) $ 5,233,952 $ 4,153,431 $ 8,381,134 $ 2,210,058 $ 4,771,588 $ 2,931,994 $11.5M $12.0M $12.7M
$15.9M $15.9M $17.0M
$3.3M $3.7M
$4.9M
$5.6M $5.4M
$5.8M
$1.9M $1.6M
$1.8M
$2.9M $2.9M
$2.8M $13.2M $13.1M
$12.7M
$12.5M $11.6M
$11.7M
$36.0M $35.0M
$40.5M $40.2M
$42.3M $42.0M
$0.0M
$5.0M
$10.0M
$15.0M
$20.0M
$25.0M
$30.0M
$35.0M
$40.0M
$45.0M
20/21 Actual 21/22 Actual 22/23 Actual 23/24 Budget 23/24 Projected 24/25 Proposed 24/25 Proposed Budget
General Fund Summary
Labor M&O Other Operating Expenses Capital Requests & CIP Revenues

GENERAL FUND REVENUES VS EXPENDITURES
60 SHAFTER OPERATING BUDGET 2024/25

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20/21 Actual 21/22 Actual 22/23 Actual 23/24 Budget
23/24
Projected
24/25
Proposed
70-Taxes $ 28,184,832 $ 30,476,913 $ 33,386,358 $ 35,440,041 $ 37,046,778 $ 36,960,500 71-Fees for Service 1,727,667 1,150,385 1,619,330 1,168,837 517,675 526,530 73-License & Permits 1,807,576 1,374,581 1,686,351 1,299,486 986,495 979,550 74-Fines, Forfeitures, 27,145 46,350 22,827 31,410 32,230 24,600 75-Rents & Concessions 323,604 337,951 539,675 345,460 541,236 540,030 76-Investment Earnings 758,658 814,367 1,262,016 892,220 1,187,780 1,181,100 77-Grants & Donations 785,207 176,219 172,140 95,392 136,312 - 78-Other Revenue 1,013,522 25,612 29,895 325,500 40,300 24,680 79-Transfers-In 156,727 3,677,637 516,564 15,000 - -
80-Operations -Internal 1,386,050 625,970 1,769,793 622,850 1,775,811 1,776,000 Total GF Revenues $36,170,988 $38,705,985 $41,004,949 $40,236,196 $42,264,617 42,012,990 $ $28.2M $30.5M
$33.4M $35.4M $37.0M $37.0M
$36.2M
$38.7M
$41.0M $40.2M
$42.3M $42.0M
$0.0M
$5.0M
$10.0M
$15.0M
$20.0M
$25.0M
$30.0M
$35.0M
$40.0M
$45.0M
20/21 Actual 21/22 Actual 22/23 Actual 23/24 Budget 23/24 Projected 24/25 Proposed 24/25 Projected General Fund Revenues
70-Taxes 71-Fees for Service 73-License & Permits
74-Fines, Forfeitures, 75-Rents & Concessions 76-Investment Earnings 77-Grants & Donations 78-Other Revenue 79-Transfers-In
80-Operations -Internal Total GF Revenues

GENERAL FUND REVENUES
2024/25 SHAFTER OPERATING BUDGET 61

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Department 20/21 Actual 21/22 Actual 22/23 Actual 23/24 Budget 23/24
Projected
24/25
Proposed
City Council 56,493 118,045 120,101 156,692 85,921 131,547 City Manager 673,006 646,134 594,155 686,078 546,698 673,136 Education Partnership 732,723 1,113,336 1,304,222 1,380,420 1,246,458 1,428,088 City Clerk 197,708 228,740 316,971 324,537 250,242 337,936 Economic Development 12,693,776 13,406,491 12,322,549 13,441,697 2,683,105 11,714,820 City Attorney 343,716 379,654 431,688 350,000 288,359 350,000 Human Resources 410,684 433,926 432,710 528,395 455,114 571,527 Finance 1,241,643 1,234,655 1,164,093 1,040,758 892,352 1,069,824 Planning 637,542 525,109 934,158 955,650 554,514 1,352,035 Police 7,265,046 7,202,474 8,006,434 10,592,326 8,127,070 11,278,878 Animal Control 500,040 560,890 581,521 611,090 503,352 670,019 Engineering 1,072,326 1,042,573 1,217,790 1,053,190 919,629 953,700 Streets 2,000,995 3,677,713 2,131,395 2,462,564 1,940,503 3,096,286 Public Facilities 1,302,670 1,097,727 1,666,851 2,208,437 1,733,634 3,412,302 Building Inspection 1,043,329 1,040,378 1,239,576 1,484,100 1,037,484 1,474,910 Code Compliance 156,104 144,624 147,962 156,138 116,194 167,396 Non-Departmental 609,235 1,700,085 10,397 53,332 18,323 3,295 Total GF Expenditures $30,937,036 $34,552,554 $32,622,573 $37,485,404 $21,398,952 $38,685,699 $0.9M
$8.6M
$1.8M
$1.1M $1.0M
$11.0M
$1.4M
$0.0M $2.0M $4.0M $6.0M $8.0M $10.0M $12.0M $14.0M
City Council
City Manager
Education Partnership
City Clerk
Economic Development
City Attorney
Human Resources
Finance
Planning
Police
Animal Control
Engineering
Streets
Public Facilities
Building Inspection
Code Compliance
Non-Departmental
24/25 General Fund Expenditures by Department
Labor M&O Internal Charges CAPEX Transfers

GENERAL FUND EXPENDITURES CHART
62 SHAFTER OPERATING BUDGET 2024/25

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General Fund
Actual Actual Budget 11Mo Actual Projection Budget
Account 2021/22 2022/23 2023/24 2023/24 2023/24 2024/25 70-Taxes $30,476,913 $33,386,358 $35,440,041 $27,161,058 $37,046,778 $36,960,500 71-Fees for Service $1,150,385 $1,619,330 $1,168,837 $633,100 $517,675 $526,530 73-License & Permits $1,374,581 $1,686,351 $1,299,486 $983,412 $986,495 $979,550 74-Fines, Forfeitures, $46,350 $22,827 $31,410 $31,318 $32,230 $24,600 75-Rents & Concessions $337,951 $539,675 $345,460 $401,434 $541,236 $540,030 76-Investment Earnings $814,367 $1,262,016 $892,220 $2,105,503 $1,187,780 $1,181,100 77-Grants & Donations $176,219 $172,140 $95,392 $209,823 $136,312 $0 78-Other Revenue $25,612 $29,895 $325,500 $41,905 $40,300 $24,680 80-Operations -Internal $625,970 $1,769,793 $622,850 $1,746,062 $1,775,811 $1,776,000 Total Revenues $35,028,348 $40,488,385 $40,221,196 $33,313,615 $42,264,617 $42,012,990 82-Wages & Benefits $12,026,556 $12,706,620 $15,923,258 $12,272,494 $15,853,076 $17,000,086 83-Planned Operations $3,182,093 $4,402,297 $4,999,783 $3,560,572 $4,807,513 $5,172,522 85-Required Operations $495,105 $454,065 $600,844 $477,231 $575,000 $639,624 88-Operations -Internal $1,559,736 $1,693,075 $2,947,916 $2,485,688 $2,891,180 $2,824,764 90-Debt Service $0 $151,833 $0 $0 $0 $0
91-Other Non-Operationa $13,028,615 $11,886,578 $12,150,000 $1,720,737 $11,011,000 $11,000,000 92-Capital Outlay $80,678 $788,301 $319,195 $588,472 $542,450 $729,000 93-Capital Projects $2,563,171 $541,046 $1,085,142 $1,024,933 $1,812,810 $1,715,000 Total Expenses $32,935,954 $32,623,815 $38,026,138 $22,130,127 $37,493,029 $39,080,996 79-Transfers-In $3,677,637 $516,564 $15,000 $0 $0 $0
94-Transfers-Out $1,616,600 $0 $0 $0 $0 $0
Total Revenues $5,294,237 $516,564 $15,000 $0 $0 $0
Total General Net Surplus/(Deficit) $4,153,431 $8,381,134 $2,210,058 $11,183,488 $4,771,588 $2,931,994

GENERAL FUND BY ACCOUNT CATEGORY SUMMARY
2024/25 SHAFTER OPERATING BUDGET 63

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GENERAL FUND EXPENDITURES BUDGET CHANGES
FY24 vs FY25 Change
Actual Actual Budget Budget Dollar Pct % of
General Fund Division List 2021/22 2022/23 2023/24 2024/25 Change Chg Total Non-Departmental 80,826 7,485 50,000 - (50,000) -100.0% .0% City Council 118,045 120,101 156,692 131,547 (25,145) -16.0% .3% Planning Commission 2,659 2,912 3,332 3,295 (37) -1.1% .0% City Manager 646,134 594,155 686,078 673,136 (12,942) -1.9% 1.7% Education Partnership 1,113,336 1,304,222 1,380,420 1,428,088 47,668 3.5% 3.7% City Clerk 228,740 316,971 324,537 337,936 13,399 4.1% .9% Business Development 389,091 435,971 841,697 714,820 (126,877) -15.1% 1.8% Business Incentives 13,017,400 11,886,578 12,600,000 11,000,000 (1,600,000) -12.7% 28.1% City Attorney 379,654 431,688 350,000 350,000 .0% .9%
Human Resources 433,926 432,710 528,395 571,527 43,132 8.2% 1.5% Finance 1,234,655 1,164,093 1,040,758 1,069,824 29,066 2.8% 2.7% Planning 525,109 934,158 955,650 1,352,035 396,385 41.5% 3.5% Police 7,202,474 8,006,434 10,592,326 11,278,878 686,552 6.5% 28.9% Animal Control 560,890 581,521 611,090 670,019 58,929 9.6% 1.7% Engineering 1,042,573 1,217,790 1,053,190 953,700 (99,490) -9.4% 2.4% Streets 3,677,713 2,131,395 2,462,564 3,096,286 633,722 25.7% 7.9% Water 1,616,600 - - - #.0% #.0%
Public Facilities 1,097,727 1,666,851 2,208,437 3,412,302 1,203,865 54.5% 8.7% Building Inspection 1,040,378 1,239,576 1,484,100 1,474,910 (9,190) -.6% 3.8% Code Compliance 144,624 147,962 156,138 167,396 11,258 7.2% .4% Facility Maintenance - 1,242 410,000 200,000 (210,000) -51.2% .5% Veterinary Care - - 124,541 127,250 2,709 2.2% .3%
Community Engagement - - - 43,275 43,275 #.0% #.0%
Community Events - - 6,193 24,772 18,579 300.0% .1%
Total General Fund Expenditures $34,552,554 $32,623,815 $38,026,138 $39,080,996 $1,054,858 2.8% 100% FY24 vs FY25 Change
Actual Actual Budget Budget Dollar Pct % of
Non-Departmental Category
Expenditures
2021/22 2022/23 2023/24 2024/25 Change Chg Total
83-Planned Operations - - - - #.0% #Error
91-Other Non-Operationa 11,215 - - - #.0% #Error
93-Capital Projects 69,611 7,485 50,000 - (50,000) -100.0% #Error Total None 80,826 7,485 50,000 - (50,000) -100.0% #Error FY24 vs FY25 Change
Actual Actual Budget Budget Dollar Pct % of
City Council Category Expenditures 2021/22 2022/23 2023/24 2024/25 Change Chg Total 82-Wages & Benefits 14,517 14,765 15,054 14,487 (567) -3.8% 11.0% 83-Planned Operations 86,865 94,559 125,100 100,950 (24,150) -19.3% 76.7% 85-Required Operations 1,098 795 1,490 1,490 .0% 1.1%
88-Operations -Internal 15,565 9,982 15,048 14,620 (428) -2.8% 11.1% Total City Council 118,045 120,101 156,692 131,547 (25,145) -16.0% 100% FY24 vs FY25 Change
Actual Actual Budget Budget Dollar Pct % of
Planning Commission Category
Expenditures
2021/22 2022/23 2023/24 2024/25 Change Chg Total
82-Wages & Benefits 2,659 2,912 3,332 3,295 (37) -1.1% 100.0% 88-Operations -Internal - - - - #.0% #.0%
Total Planning Commission 2,659 2,912 3,332 3,295 (37) -1.1% 100% 64 SHAFTER OPERATING BUDGET 2024/25

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FY24 vs FY25 Change
Actual Actual Budget Budget Dollar Pct % of
City Manager Category Expenditures 2021/22 2022/23 2023/24 2024/25 Change Chg Total 82-Wages & Benefits 519,755 475,192 542,798 532,115 (10,683) -2.0% 79.1% 83-Planned Operations 41,078 72,991 72,400 70,900 (1,500) -2.1% 10.5% 85-Required Operations 3,343 1,421 3,500 3,500 .0% .5%
88-Operations -Internal 74,758 37,094 67,380 66,621 (759) -1.1% 9.9% 93-Capital Projects 7,200 7,457 - - #.0% #.0%
Total City Manager 646,134 594,155 686,078 673,136 (12,942) -1.9% 100% FY24 vs FY25 Change
Actual Actual Budget Budget Dollar Pct % of
Education Partnership Category
Expenditures
2021/22 2022/23 2023/24 2024/25 Change Chg Total
82-Wages & Benefits 579,022 612,659 838,050 928,348 90,298 10.8% 65.0% 83-Planned Operations 390,214 483,552 308,430 271,700 (36,730) -11.9% 19.0% 85-Required Operations 20,401 26,918 35,120 34,450 (670) -1.9% 2.4% 88-Operations -Internal 123,699 121,174 198,820 193,590 (5,230) -2.6% 13.6% 90-Debt Service - 59,919 - - #.0% #.0%
92-Capital Outlay - - - - #.0% #.0%
93-Capital Projects - - - - #.0% #.0%
Total Education Partnership 1,113,336 1,304,222 1,380,420 1,428,088 47,668 3.5% 100% FY24 vs FY25 Change
Actual Actual Budget Budget Dollar Pct % of
City Clerk Category Expenditures 2021/22 2022/23 2023/24 2024/25 Change Chg Total 82-Wages & Benefits 137,520 167,554 207,632 216,219 8,587 4.1% 64.0% 83-Planned Operations 21,414 90,373 35,850 42,250 6,400 17.9% 12.5% 85-Required Operations 456 456 470 470 .0% .1%
88-Operations -Internal 69,350 46,183 80,585 78,997 (1,588) -2.0% 23.4% 90-Debt Service - 12,405 - - #.0% #.0%
Total City Clerk 228,740 316,971 324,537 337,936 13,399 4.1% 100% FY24 vs FY25 Change
Actual Actual Budget Budget Dollar Pct % of
Business Development Category
Expenditures
2021/22 2022/23 2023/24 2024/25 Change Chg Total
82-Wages & Benefits 258,518 274,027 465,819 483,902 18,083 3.9% 67.7% 83-Planned Operations 24,643 118,911 300,617 156,600 (144,017) -47.9% 21.9% 85-Required Operations 3,171 2,602 4,140 4,140 .0% .6%
88-Operations -Internal 50,076 42,876 71,121 70,178 (943) -1.3% 9.8% 93-Capital Projects 52,683 (2,445) - - #.0% #.0%
Total Business Development 389,091 435,971 841,697 714,820 (126,877) -15.1% 100% FY24 vs FY25 Change
Actual Actual Budget Budget Dollar Pct % of
Business Incentives Category
Expenditures
2021/22 2022/23 2023/24 2024/25 Change Chg Total
83-Planned Operations - - 450,000 - (450,000) -100.0% .0% 91-Other Non-Operationa 13,017,400 11,886,578 12,150,000 11,000,000 (1,150,000) -9.5% 100.0% Total Business Incentives 13,017,400 11,886,578 12,600,000 11,000,000 (1,600,000) -12.7% 100% FY24 vs FY25 Change
Actual Actual Budget Budget Dollar Pct % of
City Attorney Category Expenditures 2021/22 2022/23 2023/24 2024/25 Change Chg Total 83-Planned Operations 379,654 431,688 350,000 350,000 .0% 100.0% Total City Attorney 379,654 431,688 350,000 350,000 .0% 100% 2024/25 SHAFTER OPERATING BUDGET 65

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FY24 vs FY25 Change
Actual Actual Budget Budget Dollar Pct % of
Human Resources Category
Expenditures
2021/22 2022/23 2023/24 2024/25 Change Chg Total
82-Wages & Benefits 321,126 329,719 370,882 397,696 26,814 7.2% 69.6% 83-Planned Operations 46,690 58,677 79,363 96,960 17,597 22.2% 17.0% 85-Required Operations 456 456 470 470 .0% .1%
88-Operations -Internal 65,654 43,858 77,680 76,401 (1,279) -1.6% 13.4% Total Human Resources 433,926 432,710 528,395 571,527 43,132 8.2% 100% FY24 vs FY25 Change
Actual Actual Budget Budget Dollar Pct % of
Finance Category Expenditures 2021/22 2022/23 2023/24 2024/25 Change Chg Total 82-Wages & Benefits 800,637 731,868 566,166 609,750 43,584 7.7% 57.0% 83-Planned Operations 275,600 290,583 282,750 266,610 (16,140) -5.7% 24.9% 85-Required Operations 34,006 35,646 35,294 39,794 4,500 12.8% 3.7% 88-Operations -Internal 124,412 94,144 156,548 153,670 (2,878) -1.8% 14.4% 90-Debt Service - 11,852 - - #.0% #.0%
92-Capital Outlay - - - - #.0% #.0%
93-Capital Projects - - - - #.0% #.0%
Total Finance 1,234,655 1,164,093 1,040,758 1,069,824 29,066 2.8% 100% FY24 vs FY25 Change
Actual Actual Budget Budget Dollar Pct % of
Planning Category Expenditures 2021/22 2022/23 2023/24 2024/25 Change Chg Total 82-Wages & Benefits 427,655 584,981 561,462 536,165 (25,297) -4.5% 39.7% 83-Planned Operations 38,923 295,675 303,220 726,420 423,200 139.6% 53.7% 85-Required Operations 519 50 500 500 .0% .0%
88-Operations -Internal 58,012 53,452 90,468 88,950 (1,518) -1.7% 6.6% Total Planning 525,109 934,158 955,650 1,352,035 396,385 41.5% 100% FY24 vs FY25 Change
Actual Actual Budget Budget Dollar Pct % of
Police Category Expenditures 2021/22 2022/23 2023/24 2024/25 Change Chg Total 82-Wages & Benefits 5,893,876 5,734,175 7,904,353 8,605,517 701,164 8.9% 76.3% 83-Planned Operations 548,169 879,375 802,267 696,550 (105,717) -13.2% 6.2% 85-Required Operations 121,512 158,776 160,360 160,360 .0% 1.4% 88-Operations -Internal 554,217 730,888 1,406,151 1,307,451 (98,700) -7.0% 11.6% 90-Debt Service - 44,282 - - #.0% #.0%
92-Capital Outlay 73,755 458,938 319,195 509,000 189,805 59.5% 4.5% 93-Capital Projects 10,945 - - - #.0% #.0%
Total Police 7,202,474 8,006,434 10,592,326 11,278,878 686,552 6.5% 100% FY24 vs FY25 Change
Actual Actual Budget Budget Dollar Pct % of
Animal Control Category Expenditures 2021/22 2022/23 2023/24 2024/25 Change Chg Total 82-Wages & Benefits 315,994 323,578 385,003 387,234 2,231 .6% 57.8% 83-Planned Operations 156,805 156,067 73,732 57,450 (16,282) -22.1% 8.6% 85-Required Operations 32,935 30,055 41,590 41,870 280 .7% 6.2% 88-Operations -Internal 55,156 71,821 110,765 108,465 (2,300) -2.1% 16.2% 93-Capital Projects - - - 75,000 75,000 #.0% #.0%
Total Animal Control 560,890 581,521 611,090 670,019 58,929 9.6% 100% FY24 vs FY25 Change
Actual Actual Budget Budget Dollar Pct % of
Engineering Category Expenditures 2021/22 2022/23 2023/24 2024/25 Change Chg Total 82-Wages & Benefits 675,085 979,444 687,315 625,317 (61,998) -9.0% 65.6% 83-Planned Operations 259,426 153,479 234,920 199,300 (35,620) -15.2% 20.9% 85-Required Operations 10,515 8,317 10,010 10,010 .0% 1.0% 88-Operations -Internal 96,558 76,550 120,945 119,073 (1,872) -1.5% 12.5% 92-Capital Outlay 989 - - - #.0% #.0%
Total Engineering 1,042,573 1,217,790 1,053,190 953,700 (99,490) -9.4% 100% 66 SHAFTER OPERATING BUDGET 2024/25

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FY24 vs FY25 Change
Actual Actual Budget Budget Dollar Pct % of
Streets Category Expenditures 2021/22 2022/23 2023/24 2024/25 Change Chg Total 82-Wages & Benefits 794,092 1,101,605 1,529,709 1,842,474 312,765 20.4% 59.5% 83-Planned Operations 369,606 500,834 687,750 931,850 244,100 35.5% 30.1% 85-Required Operations 54,715 20,125 54,390 82,920 28,530 52.5% 2.7% 88-Operations -Internal 101,894 102,463 165,715 164,042 (1,673) -1.0% 5.3% 90-Debt Service - 9,997 - - #.0% #.0%
92-Capital Outlay 989 304,840 - 75,000 75,000 #.0% #.0% 93-Capital Projects 2,356,417 91,531 25,000 - (25,000) -100.0% .0% Total Streets 3,677,713 2,131,395 2,462,564 3,096,286 633,722 25.7% 100% FY24 vs FY25 Change
Actual Actual Budget Budget Dollar Pct % of
Water Category Expenditures 2021/22 2022/23 2023/24 2024/25 Change Chg Total 94-Transfers-Out 1,616,600 - - - #.0% #Error
Total Water 1,616,600 - - - #.0% #Error
FY24 vs FY25 Change
Actual Actual Budget Budget Dollar Pct % of
Public Facilities Category
Expenditures
2021/22 2022/23 2023/24 2024/25 Change Chg Total
82-Wages & Benefits 502,030 468,990 612,291 605,545 (6,746) -1.1% 17.7% 83-Planned Operations 260,564 402,066 513,500 734,410 220,910 43.0% 21.5% 85-Required Operations 211,978 167,035 250,410 256,550 6,140 2.5% 7.5% 88-Operations -Internal 51,895 168,461 232,094 230,797 (1,297) -.6% 6.8% 92-Capital Outlay 4,945 24,523 - 145,000 145,000 #.0% #.0% 93-Capital Projects 66,315 435,776 600,142 1,440,000 839,858 139.9% 42.2% Total Public Facilities 1,097,727 1,666,851 2,208,437 3,412,302 1,203,865 54.5% 100% FY24 vs FY25 Change
Actual Actual Budget Budget Dollar Pct % of
Building Inspection Category
Expenditures
2021/22 2022/23 2023/24 2024/25 Change Chg Total
82-Wages & Benefits 737,913 828,819 1,119,750 1,059,596 (60,154) -5.4% 71.8% 83-Planned Operations 201,521 305,853 215,000 268,400 53,400 24.8% 18.2% 85-Required Operations - 1,413 2,500 2,500 .0% .2%
88-Operations -Internal 100,944 90,113 146,850 144,414 (2,436) -1.7% 9.8% 90-Debt Service - 13,378 - - #.0% #.0%
Total Building Inspection 1,040,378 1,239,576 1,484,100 1,474,910 (9,190) -.6% 100% FY24 vs FY25 Change
Actual Actual Budget Budget Dollar Pct % of
Code Compliance Category
Expenditures
2021/22 2022/23 2023/24 2024/25 Change Chg Total
82-Wages & Benefits 46,157 76,332 113,642 122,951 9,309 8.2% 73.4% 83-Planned Operations 80,921 67,614 34,150 36,350 2,200 6.4% 21.7% 85-Required Operations - - 600 600 .0% .4%
88-Operations -Internal 17,546 4,016 7,746 7,495 (251) -3.2% 4.5% Total Code Compliance 144,624 147,962 156,138 167,396 11,258 7.2% 100% FY24 vs FY25 Change
Actual Actual Budget Budget Dollar Pct % of
Facility Maintenance Category
Expenditures
2021/22 2022/23 2023/24 2024/25 Change Chg Total
93-Capital Projects - 1,242 410,000 200,000 (210,000) -51.2% 100.0% Total Facility Maintenance - 1,242 410,000 200,000 (210,000) -51.2% 100% 2024/25 SHAFTER OPERATING BUDGET 67

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FY24 vs FY25 Change
Actual Actual Budget Budget Dollar Pct % of
Veterinary Care Category Expenditures 2021/22 2022/23 2023/24 2024/25 Change Chg Total 83-Planned Operations - - 124,541 127,250 2,709 2.2% 100.0% Total Veterinary Care - - 124,541 127,250 2,709 2.2% 100% FY24 vs FY25 Change
Actual Actual Budget Budget Dollar Pct % of
Community Engagement Category
Expenditures
2021/22 2022/23 2023/24 2024/25 Change Chg Total
82-Wages & Benefits - - - 29,475 29,475 #.0% #.0%
83-Planned Operations - - - 13,800 13,800 #.0% #.0%
Total Community Engagement - - - 43,275 43,275 #.0% 100% FY24 vs FY25 Change
Actual Actual Budget Budget Dollar Pct % of
Community Events Category
Expenditures
2021/22 2022/23 2023/24 2024/25 Change Chg Total
83-Planned Operations - - 6,193 24,772 18,579 300.0% 100.0% Total Community Events - - 6,193 24,772 18,579 300.0% 100% 68 SHAFTER OPERATING BUDGET 2024/25

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GENERAL FUND FIVE-YEAR PROJECTION
2024/25 SHAFTER OPERATING BUDGET 69
Five-Year Projection
21/22 Actual 22/23 Actual
23/24
Projected
24/25
Proposed
25/26
Forecast
26/27
Forecast
27/28
Forecast
28/29
Forecast
Beg. Fund Balance $ 55,992,301 $ 63,741,903 $ 66,140,688 $ 72,725,086 $ 77,372,080 $ 76,312,524 $ 80,638,050 $ 84,467,367 Revenues 38,705,985 41,004,949 42,264,617 42,012,990 42,853,250 43,710,315 44,584,521 45,476,211 Labor Costs 12,026,556 12,706,620 15,853,076 17,000,086 17,625,088 18,265,715 18,922,358 19,595,417 Operating Expenditures 3,182,093 4,402,297 4,807,513 5,172,522 5,482,873 5,811,845 6,160,556 6,530,189 Utilty Costs 495,105 454,065 575,000 639,624 703,586 773,945 851,340 936,474 Internal Charges 1,559,736 1,693,075 2,891,180 2,824,764 2,881,259 2,938,884 2,997,662 3,057,615 Non-Operating Charges - 151,833 - - - - - -
ST Operating Expenditures 17,263,490 19,407,890 24,126,769 25,636,996 26,692,806 27,790,389 28,931,916 30,119,695 Capital Equipment & Fleet 13,028,615 11,886,578 11,011,000 11,000,000 11,220,000 11,444,400 11,673,288 11,906,754 CIP 80,678 788,301 542,450 729,000 6,000,000 150,000 150,000 150,000 ST Capital Expenditures 13,109,293 12,674,879 11,553,450 11,729,000 17,220,000 11,594,400 11,823,288 12,056,754 GAAP Adjustments 583,600 6,523,395 - - - - - -
Net Change 7,749,602 2,398,785 6,584,398 4,646,994 (1,059,556) 4,325,526 3,829,317 3,299,762 End. Fund Balance 63,741,903 66,140,688 72,725,086 77,372,080 76,312,524 80,638,050 84,467,367 87,767,129 63,741,903 66,140,688
72,725,086
77,372,080 76,312,524
80,638,050
84,467,367
87,767,129
-
10,000,000
20,000,000
30,000,000
40,000,000
50,000,000
60,000,000
70,000,000
80,000,000
90,000,000
100,000,000
21/22 Actual 22/23 Actual 23/24 Projected 24/25 Proposed 25/26 Forecast 26/27 Forecast 27/28 Forecast 28/29 Forecast Fiscal Year
End. Fund Balance

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General
Actual Actual Budget 11Mo Actual Projection Budget
Account 2021/22 2022/23 2023/24 2023/24 2023/24 2024/25 400000-Prop Tax - Current Sec 1,936,203 2,169,420 2,993,800 2,705,063 2,793,800 2,795,000 400001-Prop Tax - Current Unsec 198,837 264,476 269,766 264,623 269,766 270,000 400002-Prop Tax - Supp Current Sec 47,438 65,157 66,460 50,351 50,500 50,500 400003-Prop Tax - Supp Current Unsec 1,471 1,973 1,470 2,650 2,700 2,100 400004-Prop Tax - Prior Sec 23,100 23,843 22,990 15,542 16,000 24,400 400005-Prop Tax - Prior Unsec 2,520 6,214 2,510 (2,568) - - 400006-Prop Tax - Supp Prior Sec 4,840 5,780 4,820 9,097 9,460 8,000 400007-Prop Tax - Supp Prior Unsec 39 - 40 - - -
400008-Prop Tax - State-Aid Home Exem 19,211 16,285 19,120 8,578 8,600 16,700 400009-Prop Tax - Aircraft 5,837 (5,437) 5,810 10,102 10,500 600 400010-Prop Tax - In Lieu of VLF 3,069,166 3,933,782 4,248,484 4,400,954 4,450,000 4,015,000 400011-Prop Tax - RDA Pass Thru 57,460 61,131 57,180 62,914 65,000 65,000 400012-Prop Tax - ABx1 26 Excess 203,362 250,026 255,027 156,896 157,000 157,000 400013-Prop Tax - Other In Lieu Taxes 14,544 4,825 4,921 1,186 1,200 5,000 400100-Sales Tax - Bradley-Burns 23,647,976 25,136,604 25,372,000 17,583,106 27,070,000 27,787,000 400101-Sales Tax - Prop 172 31,057 37,917 36,500 30,449 38,000 38,500 400200-Franchise Tax - Electricity 477,370 592,859 604,717 596,775 604,717 605,000 400201-Franchise Tax - Natural Gas 91,033 136,248 138,973 157,506 158,000 139,000 400202-Franchise Tax - Refuse 439,322 462,093 1,107,829 944,860 1,107,829 753,000 400203-Franchise Tax - Cable 97,565 90,602 92,413 59,735 92,414 92,500 400400-Real Property Trans Tax 108,562 111,561 113,792 76,907 113,792 114,800 400700-Motor Vehicle License Fee/Tax - 20,999 21,419 26,332 27,500 21,400 Sub-Total 70-Taxes $30,476,913 $33,386,358 $35,440,041 $27,161,058 $37,046,778 $36,960,500 410100-Building Fees - Misc 6,566 15,616 6,540 13,830 16,500 17,500 410150-Abatement Fees 2,450 27,041 2,440 - - -
410400-Planning Fees - Zone & Subdiv 280,842 471,248 480,673 262,206 265,000 265,000 410500-Police Fees - Misc 28,766 38,741 28,630 24,628 33,700 28,630 410501-Police Fees - Vehicle Impound 37,492 24,336 37,310 19,435 21,000 37,310 410502-Police Feees - Range 15,638 21,055 15,560 16,079 16,500 15,560 410503-Police Fees-SRO 623 115,082 117,384 108,861 - -
410600-Education Fees - Misc - - - 35 35 -
410700-Engineering Fees - Misc 22,789 49,257 22,680 25,010 25,500 22,680 410701-Offsite Plan Check and Inspect 134,771 576,658 134,100 32,823 35,000 35,000 410801-Streets Fees - Sweeping 2,739 2,739 2,730 1,370 2,800 2,730 410900-Admin Fees - Misc - 4,400 620 4,290 155 620
410901-Admin Fees - New Accts 2,480 7,980 2,470 6,640 6,800 3,800 410902-Admin Fees - Replace Billing - - - 40 40 -
411000-Animal Control - Misc 4,880 5,295 5,000 4,875 5,200 5,000 411001-Animal Control - Shelter Fees 2,450 1,585 2,440 1,915 1,850 2,440 411002-Animal Control - Adoption Fees 9,921 7,970 9,880 6,025 6,600 9,880 412510-Late Fees - 9,520 - 24,677 - -
415000-Miscelaneous Fees 596,684 239,687 300,380 80,361 80,995 80,380 Sub-Total 71-Fees for Service $1,150,385 $1,619,330 $1,168,837 $633,100 $517,675 $526,530 430000-Business License Fee 80,872 97,166 106,100 108,901 110,000 106,000 430100-Animal License Fee 4,570 3,330 3,396 3,045 3,200 3,200 430200-Encroachment Permit 39,434 5,401 39,240 7,316 7,500 4,600 430300-Building Permits 1,248,955 1,579,694 1,150,000 863,633 865,000 865,000 435000-Misc Permits 750 760 750 517 795 750
Sub-Total 73-License & Permits $1,374,581 $1,686,351 $1,299,486 $983,412 $986,495 $979,550 440002-Fines - Police 43,168 9,902 30,000 19,370 20,000 16,000 440200-Penalties 1,770 2,776 1,410 11,948 12,230 8,600
Sub-Total 74-Fines, Forfeitures, $46,350 $22,827 $31,410 $31,318 $32,230 $24,600 450000-Lease Revenues 301,720 500,237 309,380 368,196 500,000 500,000 450100-Facility Rental 3,035 5,540 3,050 8,041 9,500 7,000 450200-Park Rental - - 6,540 7,235 6,736 6,540
450400-Mineral Rights 26,616 27,432 26,490 17,962 25,000 26,490 Sub-Total 75-Rents & Concessions $337,951 $539,675 $345,460 $401,434 $541,236 $540,030 460000-Investment Portfolio Earnings - 1,838 - 1,830 - - 460001-Interest 7135 Checking 26 - 30 - - -
460002-Interest 5691 Saving 47,589 80,892 47,360 173,476 86,000 86,600 460015-Interest CA Class - 67,103 - 442,066 - -
460020-Interest LAIF 27,201 116,017 97,000 295,849 116,000 116,200

GENERAL FUND ACCOUNT DETAILS
70 SHAFTER OPERATING BUDGET 2024/25

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General
Actual Actual Budget 11Mo Actual Projection Budget
Account 2021/22 2022/23 2023/24 2023/24 2023/24 2024/25 460021-Interest Investments 489,454 913,841 487,010 1,489,380 915,000 910,100 460100-Interest - Property Tax 815 1,199 820 3,740 3,780 1,000 460145-Interest - Leases 14,620 14,950 - - - -
469900-Allocated Interest 234,662 66,176 260,000 (300,838) 67,000 67,200 Sub-Total 76-Investment Earnings $814,367 $1,262,016 $892,220 $2,105,503 $1,187,780 $1,181,100 470000-CA Grant - 94,853 - - - -
470003-CA Grant - AB109 676 1,419 - - - -
470004-CA Grant - POST Train Reimb - 20,945 - 23,646 23,646 - 470005-CA Grant- HIDTA 15,051 12,925 14,980 - - -
470020-CA KERNCOG HUD REAP 15,641 - - 73,166 73,166 -
470040-CA Grant - Prop 68 Local Parks 65,653 - - - - -
470050-CA Grant - Library 3,800 61,736 35,562 35,561 - - 470060-CA Grant - LCTOP - - - 38,000 - -
470108-FED GRNT County Pass Thru - (29,631) - - - -
470300-Donations - Misc 850 820 44,850 39,450 39,500 -
Sub-Total 77-Grants & Donations $176,219 $172,140 $95,392 $209,823 $136,312 $0 480000-Sale of Prop - Capitalized - - - 1,170 - -
480100-Misc Refunds - - 24,790 40,735 40,300 24,680
480200-Loan Repayments - Gen Fund - - 300,000 - - -
480400-Restitution 713 - 710 - - -
Sub-Total 78-Other Revenue $25,612 $29,895 $325,500 $41,905 $40,300 $24,680 416000-Internal Admin Charges 284,175 353,729 282,760 324,252 354,000 354,000 416001-Ind Cost Allocation - Operat 341,795 1,416,064 340,090 1,421,810 1,421,811 1,422,000 Sub-Total 80-Operations -Internal $625,970 $1,769,793 $622,850 $1,746,062 $1,775,811 $1,776,000 Total Revenues $35,028,348 $40,488,385 $40,221,196 $33,313,615 $42,264,617 $42,012,990 500000-Full Time Wages 12,443 15,067 9,772,545 7,405,453 9,775,026 11,061,961 500100-Part Time Wages 13,200 13,200 649,170 464,725 549,170 666,047 500400-Overtime - - 268,070 232,979 268,570 208,609
500401-Overtime - Court 5,314 2,089 6,000 132 6,000 6,000 500406-Overtime - Holiday - 3,800 42,000 35,740 42,100 - 500500-Cellphone Allowance 2,624 2,306 35,220 27,262 35,262 32,820 500501-Auto Allowance 6,180 6,111 50,700 37,995 50,700 41,796 500502-Uniform & Equipment Allowance 1,404 1,707 49,800 45,058 49,800 20,350 500503-Education Reimbursement - - 11,180 8,615 11,180 6,000 500504-One-Time Compensation 5,917 6,966 186,830 184,987 187,341 75,600 500506-Incentive- Bilingual Pay 1,171 1,448 100,951 79,547 103,984 98,507 500507-Incentive- Degree 17,695 17,295 25,286 22,579 25,286 30,876 500508-Incentive-Certificate Pay 562 - 169,261 120,893 169,261 184,275 500509-Incentive-Canine Handler 1,544 1,740 1,826 1,261 1,826 2,437 500600-Retirement 22,399 9,456 - - - -
500601-Retirement - Supp Pmts - - 29,400 1,400 29,400 - 500602-Unfunded Accr. Liab. (UAL) - 90 5,300 - 5,300 31,300 500603-PERS 3069 Misc. Classic - 1,891 375,230 275,390 375,230 249,238 500604-PERS 26454 Misc. Pepra - 3,475 404,100 302,830 408,340 308,122 500605-PERS 3070 Safety Classic - 130,126 243,450 226,666 243,450 212,997 500606-PERS 25405 Safety Pepra - 134,657 316,670 292,014 316,670 411,731 500700-OPEB - Health Insurance (553) - 68,480 43,766 68,480 52,500 500800-Health Insurance 51,017 46,129 1,506,580 1,317,058 1,523,317 1,833,702 500801-Dental Insurance 1,646 1,463 45,039 38,469 45,700 50,084 500802-Vision Insurance 732 656 20,978 17,807 21,187 23,160 500803-Life Insurance 1,533 1,365 35,083 27,239 36,329 32,112 500880-Work Comp Insurance - - 786,342 418,362 786,312 556,252 500990-Non-Cash Labor Cost Allocation (59,738) (76,513) - - - - 509000-Payroll Taxes 37,728 44,804 717,767 644,267 717,855 803,610 Sub-Total 82-Wages & Benefits $12,026,556 $12,706,620 $15,923,258 $12,272,494 $15,853,076 $17,000,086 510000-Office Supplies 1,231 1,940 49,077 45,862 63,920 62,150 510001-Departmental Supplies 3,335 10,681 352,059 269,313 311,995 338,000 510003-PAL / Explorer Supplies - 25 500 - - -
510012-Medical Supplies - - 11,728 9,410 13,301 13,000
510014-Canine Supplies 3,547 2,186 4,100 1,243 1,300 -
510015-Books 34,874 2,822 44,360 38,904 49,500 49,500
2024/25 SHAFTER OPERATING BUDGET 71

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General
Actual Actual Budget 11Mo Actual Projection Budget
Account 2021/22 2022/23 2023/24 2023/24 2023/24 2024/25 510016-Classroom Supplies 86 - 15,000 9,680 14,430 13,500 510060-Med/Safety Test 11,095 17,290 1,080 1,080 2,280 - 510100-Service Agreements 35,479 5,238 121,344 54,762 124,310 95,650 510103-Postage & Freight 23 144 11,060 6,652 9,900 10,610 510104-Advertising - - 20,000 5,998 9,000 14,500
510105-Software Licensing 42,114 8,408 46,442 4,607 8,100 - 510106-Subscriptions & Dues 8,290 6,344 92,206 72,825 94,410 91,700 510109-Janitorial Services - 4,950 141,500 153,200 176,650 71,000 510110-Landscaping Services 1,799 7,097 159,561 102,920 195,470 376,000 510111-Vet Care Services - - 51,867 24,835 64,200 64,200 510113-CA Law Enfc Telcom Sys (CLETS) 14,708 12,307 15,500 9,230 10,000 10,000 510114-Contract Services 50,000 50,000 27,200 48,878 72,320 89,500 510115-Recruitment 11,855 31,509 82,609 121,795 127,227 81,500 510116-Employee Dev & Reten (SEDAC) 18,046 19,792 25,000 24,129 25,000 25,000 510117-Traffic Sig. Operation & Maint 21,275 33,335 60,000 66,971 55,000 62,500 510120-DUI Crime Lab 14,743 15,886 15,900 11,213 11,220 15,900 510121-Streetlight Repair and Maint. 68,880 45,640 110,000 31,707 86,000 110,000 510122-Shafter Library 40 - - - - -
510124-Spay/Neuter Expenses - - 44,082 44,082 46,500 33,600 510130-Graffiti Removal - 1,241 15,000 2,189 5,000 5,000 510150-Software Subscription - 112 181,657 236,866 287,770 423,400 510155-IT Subscription - - 75,000 75,000 75,000 -
510200-Repairs & Maintenance 135 696 236,508 180,696 214,930 242,150 510202-Hardware & Tools - 47,833 31,500 40,362 40,375 50,500 510204-Equipment Repair - 6 35,701 41,704 41,200 53,500 510205-Building Repair & Maintenance - - 57,450 80,352 67,250 57,000 510300-Vehicle Operations 867 - 186,675 140,173 170,000 203,520 510301-Vehicle Operations - Supplies - - - - - 500
510302-Vehicle Operations - Fuel 62 157 256,814 203,310 265,430 279,800 510400-Professional Services 46,595 27,898 1,016,831 326,343 695,762 1,081,100 510401-Engineering Services 62,705 4,000 90,000 60,957 80,000 95,000 510402-Accounting & Auditing Services 168,086 129,627 99,000 94,305 99,000 109,000 510403-Actuarial Services 11,050 12,500 12,000 - 12,000 13,500 510420-Legal Services 53 1,675 210,000 297,150 312,072 202,500 510421-Legal Services - Personnel 140,926 90,132 100,000 25,766 130,000 100,000 510422-Legal Services - Litigation - - 50,000 - - 50,000 510423-Legal Services - Bus Devel - - 450,000 300,183 350,000 - 510501-Training 245 2,797 134,196 94,825 133,809 190,000 510505-Travel - 6,649 99,215 87,194 112,301 144,820
510600-Rents & Leases 2,400 2,400 - 2,200 2,400 2,400
510601-Equipment Rental - - 7,000 621 10,822 43,500
510602-Property Rental 4,350 4,500 5,600 4,125 4,750 21,600 510801-Outside Agency Costs 27,000 25,000 55,000 13,779 20,010 25,000 510802-Community Promotion 5,026 3,114 43,800 21,929 51,081 46,000 510804-Community Promotions - - 24,693 21,326 28,443 43,272 510806-Elections 435 5,443 - - 300 10,000
510807-Regulatory & Permitting - 14 2,650 48 675 1,650
510809-Assessment fees - 160 21,318 49,876 25,100 25,000 510905-Water Testing/Samples - - - - - 25,000
Sub-Total 83-Planned Operations $3,182,093 $4,402,297 $4,999,783 $3,560,572 $4,807,513 $5,172,522 510118-Credit Card Processing Fees 3,389 4,085 3,500 6,659 7,000 8,000 510119-Bank Fees 1,848 2,859 1,910 1,397 1,900 1,910
510405-Property Tax - Administration 26,401 27,446 27,194 27,391 28,000 27,194 510701-Communications - 1,413 92,190 84,611 94,550 92,740 510704-Water 974 768 188,140 134,241 179,820 190,850
510705-Sewer 1,426 1,426 4,980 4,543 5,700 5,050
510706-Refuse 732 2,074 47,350 18,903 22,800 49,760
510707-Power 120 (4) 218,500 186,504 217,400 247,040
510708-Natural Gas 1,206 2,316 15,800 12,489 15,850 15,800 510805-Bad Debt Expense - (17) - 497 1,000 -
510810-Misc Over/Short (225) (109) - (4) - -
511001-Fees & Chgs 7135 Checking 370 14 390 - 380 390
72 SHAFTER OPERATING BUDGET 2024/25

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General
Actual Actual Budget 11Mo Actual Projection Budget
Account 2021/22 2022/23 2023/24 2023/24 2023/24 2024/25 511002-Fees & Chgs 5691 Saving 855 - 890 - 600 890
Sub-Total 85-Required Operations $495,105 $454,065 $600,844 $477,231 $575,000 $639,624 520000-Asset Replace - - 243,525 6,667 186,200 243,525
520100-Internal ISF Chrg - Shop 7,543 5,514 185,649 170,177 176,710 185,649 520200-Internal ISF Chrg - Building 33,274 8,458 446,180 408,999 484,020 446,180 520300-Internal ISF Chrg - IT - - 1,289,802 1,182,316 1,263,950 1,166,650 520400-Internal ISF Chrg - Liability 3,082 - 782,760 717,529 780,300 782,760 Sub-Total 88-Operations -Internal $1,559,736 $1,693,075 $2,947,916 $2,485,688 $2,891,180 $2,824,764 550100-Principal Payments - 44,282 - - - -
Sub-Total 90-Debt Service $0 $151,833 $0 $0 $0 $0
510803-Development Agreements 13,017,400 11,886,578 12,150,000 1,720,737 11,000,000 11,000,000 560800-Emergency Response 11,215 - - - 11,000 -
Sub-Total 91-Other Non-Operationa $13,028,615 $11,886,578 $12,150,000 $1,720,737 $11,011,000 $11,000,000 570000-Furniture & Fixtures - - - - 1,500 -
570100-Automotive Equipment - - 250,695 473,442 410,000 384,000 570200-Machinery & Equipment 5,810 86,454 68,500 115,030 130,950 345,000 Sub-Total 92-Capital Outlay $80,678 $788,301 $319,195 $588,472 $542,450 $729,000 580000-Capital Prj.- Land 24,184 - - - - -
580100-Capital Prj.- Infrastructure 2,356,417 91,531 25,000 44,365 45,000 - 580200-Capital Prj.- Buildings & Imp. - - 966,392 717,902 1,208,060 1,640,000 580300-Capital Prj.- Other Imp. - - 93,750 262,666 559,750 75,000 Sub-Total 93-Capital Projects $2,563,171 $541,046 $1,085,142 $1,024,933 $1,812,810 $1,715,000 Total Expenses $32,935,954 $32,623,815 $38,026,138 $22,130,127 $37,493,029 $39,080,996 490200-Trans In - Federal Grants 29,460 - - - - -
490202-Trans In - SLEF 151,078 188,897 15,000 - - -
490204-Trans In - TDA 4,912 - - - - -
490305-Trans In - Traffic Mithigation 2,831,241 - - - - - Sub-Total 79-Transfers-In $3,677,637 $516,564 $15,000 $0 $0 $0 595002-Trans Out - Water Operations 1,616,600 - - - - - Sub-Total 94-Transfers-Out $1,616,600 $0 $0 $0 $0 $0
Total Revenues $5,294,237 $516,564 $15,000 $0 $0 $0
Total General Net Surplus/(Deficit) $4,153,431 $8,381,134 $2,210,058 $11,183,488 $4,771,588 $2,931,994 2024/25 SHAFTER OPERATING BUDGET 73

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74 SHAFTER OPERATING BUDGET 2024/25

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GENERAL FUND

DEPARTMENTS

CITY COUNCIL

CITY MANAGER

NON-DEPARTMENTAL

EDUCATION PARTNERSHIP

CITY CLERK

BUSINESS DEVELOPMENT

BUSINESS INCENTIVES

CITY ATTORNEY

HUMAN RESOURCES

FINANCE

PLANNING
POLICE

ANIMIAL CONTROL

ENGINEERING

STREETS

PUBLIC FACILITIES

BUILDING INSPECTION

CODE COMPLIENCE

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City Council DescripƟon of Major Services:

The City Council is composed of ve members elected at large by the ci�zens of Sha�er. Council members serve four-year overlapping terms. As the policy-making legisla�ve body, the City Council is responsible for the enactment of all programs, policies and services of the City. The City Council acts upon all legisla�ve ma�ers concerning the City, approving and adop�ng all ordinances, resolu�ons, contracts and other ma�ers requiring overall policy decisions and leadership. The Council appoints the City Manager as well as various commissions, boards and ci�zen advisory commi�ees, all of which ensure broad-based ci�zen input into the affairs of the City. The City Council leads a unique strategic planning effort each year to determine important issues and sets overall goals for the City that year. The strategic planning effort process has been complemented if not led by the City “Vision” project originally conducted in 1996 and updated in 2002 and 2011. The strategic planning project is an implementa�on of those recommenda�ons as well as a plan for other city responsibili�es and projects. The City’s annual opera�ng budget becomes the guide and the means for implemen�ng those strategies. 76 SHAFTER OPERATING BUDGET 2024/25

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City Council
Actual Actual Budget 11Mo Actual Projection Budget
2021/22 2022/23 2023/24 2023/24 2023/24 2024/25
82-Wages & Benefits
500100-Part Time Wages 13,200 13,200 13,460 12,100 13,460 13,200 500400-Overtime - - 180 - - -
500880-Work Comp Insurance - - 30 - - -
509000-Payroll Taxes 1,317 1,565 1,384 1,262 1,384 1,287 Total 82-Wages & Benefits $14,517 $14,765 $15,054 $13,362 $14,844 $14,487 83-Planned Operations
510000-Office Supplies 353 613 600 545 600 600
510001-Departmental Supplies 2,584 3,004 3,200 3,431 3,750 3,000 510100-Service Agreements 22,366 1,425 1,500 736 1,500 1,500 510103-Postage & Freight - - - 9 - -
510106-Subscriptions & Dues 24,289 24,409 28,000 24,895 32,000 32,000 510110-Landscaping Services 1,553 1,171 900 1,520 1,875 - 510300-Vehicle Operations 62 119 100 79 100 100
510302-Vehicle Operations - Fuel - - - 24 500 750
510400-Professional Services 19,369 15,126 - - - -
510501-Training 7,764 18,207 10,500 10,124 13,000 15,000 510505-Travel 259 9,695 6,000 4,621 8,000 8,000
510801-Outside Agency Costs 381 10 35,000 10 10 -
510802-Community Promotion 7,885 20,780 39,300 11,969 40,000 40,000 Total 83-Planned Operations $86,865 $94,559 $125,100 $57,963 $101,335 $100,950 85-Required Operations
510707-Power 1,098 795 1,490 802 1,000 1,490
Total 85-Required Operations $1,098 $795 $1,490 $802 $1,000 $1,490 88-Operations -Internal
520200-Internal ISF Chrg - Building - 3,120 3,990 3,658 3,800 3,990 520300-Internal ISF Chrg - IT 15,565 6,862 11,058 10,136 10,250 10,630 Total 88-Operations -Internal $15,565 $9,982 $15,048 $13,794 $14,050 $14,620 Expenses $118,045 $120,101 $156,692 $85,921 $131,229 $131,547 Total City Council Net Surplus/(Deficit) ($118,045) ($120,101) ($156,692) ($85,921) ($131,229) ($131,547) 2024/25 SHAFTER OPERATING BUDGET 77

CITY COUNCIL

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City Manager Department Descrip�on of Major Services:

The City Manager serves as the primary administra�ve officer of the City, overseeing the planning, organiza�on, and direc�on of all municipal ac�vi�es. They are accountable for managing City expenditures and developing an annual budget. The City Manager provides recommenda�ons to the City Council on program op�ons and ensures that programs approved by the Council are effec�vely executed. Furthermore, the City Manager directly supervises all Human Resources func�ons within the City.

Fiscal Year 2023-24 Highlights and Accomplishments
 Conducted City Council and Execu�ve Team Strategic Goals Workshop  Created FY 2024-2027 Strategic Plan Implementa�on Ac�on Plan  Implemented succession plans for city departments
 Hired Economic Development Director
 Partnered with ED consultant for business a�rac�on at ICSC Fiscal Year 2024-25 Goals and Objec�ves
 Con�nue to enhance Community Engagement & Communica�on Strategy  Execu�on of Strategic Plan Implementa�on Ac�on Plan
 Implementa�on of Sha�er branding
 Con�nue discussions with HSR
78 SHAFTER OPERATING BUDGET 2024/25

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CITY MANAGER
City Manager
Actual Actual Budget 11Mo Actual Projection Budget
2021/22 2022/23 2023/24 2023/24 2023/24 2024/25
71-Fees for Service
415000-Miscelaneous Fees 13 320 20 - 320 20
Total 71-Fees for Service $13 $320 $20 $0 $320 $20
Revenues $13 $320 $20 $0 $320 $20
82-Wages & Benefits
500000-Full Time Wages 5,794 - 410,000 354,119 410,000 407,797 500100-Part Time Wages - - 2,770 691 2,770 -
500400-Overtime 448 483 500 5 500 500
500500-Cellphone Allowance 2,624 2,306 2,400 2,054 2,400 2,400 500501-Auto Allowance 6,180 6,111 6,400 6,346 6,400 7,800 500502-Uniform & Equipment Allowance 180 15 200 - 200 200 500503-Education Reimbursement - - 1,000 - 1,000 3,000
500506-Incentive- Bilingual Pay 1,171 1,448 1,920 1,315 1,920 1,440 500508-Incentive-Certificate Pay - 158 5,922 4,397 5,922 6,701 500600-Retirement 22,399 9,456 - - - -
500602-Unfunded Accr. Liab. (UAL) - 2,766 - - - -
500604-PERS 26454 Misc. Pepra - 16,930 24,000 22,152 24,000 23,998 500800-Health Insurance 51,017 46,129 49,800 38,750 49,800 45,444 500801-Dental Insurance 1,646 1,463 1,586 1,136 1,586 1,265 500802-Vision Insurance 732 656 709 499 709 556
500803-Life Insurance 1,533 1,365 1,636 1,299 1,636 1,401 500880-Work Comp Insurance 15 - 6,512 1,866 6,512 2,223 500990-Non-Cash Labor Cost Allocation (7,177) 6,172 - - - - 509000-Payroll Taxes 443 - 27,443 22,424 27,443 27,390
Total 82-Wages & Benefits $519,755 $475,192 $542,798 $457,053 $542,798 $532,115 83-Planned Operations
510000-Office Supplies 1,650 720 1,500 518 1,000 1,500
510001-Departmental Supplies 3,335 10,681 3,000 3,192 4,000 3,000 510100-Service Agreements 3,859 3,382 3,000 982 1,000 3,000 510103-Postage & Freight 133 179 250 123 250 300
510105-Software Licensing - - 4,500 - - -
510106-Subscriptions & Dues 7,293 6,616 7,500 2,438 7,000 4,500 510110-Landscaping Services 1,553 1,171 1,000 1,520 1,600 - 510115-Recruitment - - - 120 200 5,000
510150-Software Subscription - 1,342 - 1,607 1,800 1,500 510200-Repairs & Maintenance 2,720 682 1,500 49 100 -
510202-Hardware & Tools - - - 525 - -
510300-Vehicle Operations 163 136 100 27 100 100
510302-Vehicle Operations - Fuel 170 - - 24 50 500
510400-Professional Services 10,393 21,668 35,000 2,622 5,000 25,000 510420-Legal Services 53 1,675 - - - -
510501-Training 4,730 16,707 8,000 13,685 17,000 15,000 510505-Travel - 4,904 3,500 6,239 8,000 8,000
510802-Community Promotion 5,026 3,114 3,500 2,367 3,500 3,500 510807-Regulatory & Permitting - 14 50 - - -
Total 83-Planned Operations $41,078 $72,991 $72,400 $36,038 $50,600 $70,900 85-Required Operations
510701-Communications 3,243 1,368 3,350 1,140 2,000 3,350 510707-Power 100 53 150 53 100 150
Total 85-Required Operations $3,343 $1,421 $3,500 $1,193 $2,100 $3,500 88-Operations -Internal
520000-Asset Replace - - 10,200 - 7,600 10,200
520100-Internal ISF Chrg - Shop 623 451 851 780 800 851 520200-Internal ISF Chrg - Building 24,552 6,241 7,980 7,315 10,000 7,980 520300-Internal ISF Chrg - IT 32,245 12,146 19,579 17,947 32,000 18,820 520400-Internal ISF Chrg - Liability 17,338 18,256 28,770 26,372 27,000 28,770 Total 88-Operations -Internal $74,758 $37,094 $67,380 $52,414 $77,400 $66,621 2024/25 SHAFTER OPERATING BUDGET 79

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City Manager
Actual Actual Budget 11Mo Actual Projection Budget
2021/22 2022/23 2023/24 2023/24 2023/24 2024/25
93-Capital Projects
580200-Capital Prj.- Buildings & Imp. 7,200 7,457 - - - - Total 93-Capital Projects $7,200 $7,457 $0 $0 $0 $0
Expenses $646,134 $594,155 $686,078 $546,698 $672,898 $673,136 Total City Manager Net Surplus/(Deficit) ($646,121) ($593,835) ($686,058) ($546,698) ($672,578) ($673,116) City Attorney
Actual Actual Budget 11Mo Actual Projection Budget
2021/22 2022/23 2023/24 2023/24 2023/24 2024/25
83-Planned Operations
510420-Legal Services 238,728 341,556 200,000 262,593 275,000 200,000 510421-Legal Services - Personnel 140,926 90,132 100,000 25,766 130,000 100,000 510422-Legal Services - Litigation - - 50,000 - - 50,000 Total 83-Planned Operations $379,654 $431,688 $350,000 $288,359 $405,000 $350,000 Expenses $379,654 $431,688 $350,000 $288,359 $405,000 $350,000 Total City Attorney Net Surplus/(Deficit) ($379,654) ($431,688) ($350,000) ($288,359) ($405,000) ($350,000)

CITY ATTORNEY

COMMUNITY ENGAGEMENT
Community Engagement
Actual Actual Budget 11Mo Actual Projection Budget
2021/22 2022/23 2023/24 2023/24 2023/24 2024/25
82-Wages & Benefits
500100-Part Time Wages - - - - - 27,110
500880-Work Comp Insurance - - - - - 144
509000-Payroll Taxes - - - - - 2,221
Total 82-Wages & Benefits $0 $0 $0 $0 $0 $29,475
83-Planned Operations
510000-Office Supplies - - - - - 500
510001-Departmental Supplies - - - - - 1,500
510104-Advertising - - - - - 500
510106-Subscriptions & Dues - - - - - 1,000
510150-Software Subscription - - - - - 2,600
510302-Vehicle Operations - Fuel - - - - - 500
510501-Training - - - - - 3,500
510505-Travel - - - - - 2,700
510802-Community Promotion - - - - - 1,000
Total 83-Planned Operations $0 $0 $0 $0 $0 $13,800
Expenses $0 $0 $0 $0 $0 $43,275
Total Community Engagement Net Surplus/
(Deficit)
$0 $0 $0 $0 $0 ($43,275)
80 SHAFTER OPERATING BUDGET 2024/25

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2024/25 SHAFTER OPERATING BUDGET 81

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Community Services Department Descrip�on of Major Services:

The Community Services Department oversees the management and opera�on of the Sha�er Library & Learning Center, as well as its satellite loca�ons, mobile library, outreach programs, and related projects. Addi�onally, the department is responsible for the Sha�er Aqua�c Center and plays a key role in the revitaliza�on efforts of Sha�er Downtown. This includes coordina�ng special events, implemen�ng aesthe�c improvements, and managing public art ini�a�ves.

Fiscal Year 2023-24 Highlights and Accomplishments
 Helen Putnam Award
 Developed online training pathway for Tutors
 Library exceeded book circula�on goal of 20,000
Fiscal Year 2024-25 Goals and Objec�ves
 Complete chess garden, pergola project, office reloca�on, launch of outreach vehicle, satellite library
 Grow library circula�on to 25,000 per year
 Downtown study and update downtown sec�ons of strategic plan  Staff and open aqua�c center
82 SHAFTER OPERATING BUDGET 2024/25

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COMMUNITY SERVICES
Community Services
Actual Actual Budget 11Mo Actual Projection Budget
2021/22 2022/23 2023/24 2023/24 2023/24 2024/25
71-Fees for Service
410600-Education Fees - Misc - - - 35 35 -
Total 71-Fees for Service $0 $0 $0 $35 $35 $0
77-Grants & Donations
470050-CA Grant - Library 3,800 61,736 35,562 35,561 - - 470300-Donations - Misc 40,218 9,073 44,000 38,500 38,500 - Total 77-Grants & Donations $44,018 $70,809 $79,562 $74,061 $38,500 $0 Revenues $44,018 $70,809 $79,562 $74,096 $38,535 $0
82-Wages & Benefits
500000-Full Time Wages 6,509 - 260,000 213,680 260,000 270,301 500100-Part Time Wages 5,957 - 410,000 253,916 310,000 528,055 500500-Cellphone Allowance 2,326 1,389 2,400 2,077 2,400 2,400 500501-Auto Allowance 4,819 4,819 5,000 4,154 5,000 4,800 500504-One-Time Compensation 10,752 5,386 3,260 3,252 3,260 2,800 500506-Incentive- Bilingual Pay 2,511 2,542 12,480 4,014 12,480 13,440 500600-Retirement 32,520 19,207 - - - -
500602-Unfunded Accr. Liab. (UAL) - 1,509 - - - -
500603-PERS 3069 Misc. Classic - 9,282 30,000 22,239 30,000 22,227 500604-PERS 26454 Misc. Pepra - 2,339 23,000 15,028 23,000 5,969 500800-Health Insurance 38,790 21,314 42,672 27,602 42,672 32,424 500801-Dental Insurance 1,200 664 1,330 793 1,330 886
500802-Vision Insurance 573 313 614 360 614 402
500803-Life Insurance 849 846 968 821 968 860
500880-Work Comp Insurance 29 - 7,374 2,501 7,374 1,517 500990-Non-Cash Labor Cost Allocation (3,534) 2,216 - - - - 509000-Payroll Taxes 954 - 38,952 38,247 38,952 42,267
Total 82-Wages & Benefits $579,022 $612,659 $838,050 $588,684 $738,050 $928,348 83-Planned Operations
510000-Office Supplies - - 3,500 3,095 3,550 4,500
510001-Departmental Supplies 1,378 4,119 27,757 23,437 35,975 25,500 510015-Books 34,874 2,822 44,360 38,904 49,500 49,500
510016-Classroom Supplies 86 - 15,000 9,680 14,430 13,500 510060-Med/Safety Test 7,420 1,120 - - 1,200 -
510100-Service Agreements 35,479 5,238 7,068 4,233 7,000 7,000 510103-Postage & Freight - - 200 65 100 100
510105-Software Licensing - 36 - 252 200 -
510109-Janitorial Services - - 37,000 30,229 37,000 47,000 510110-Landscaping Services - - 10,000 8,852 10,000 13,000 510115-Recruitment 1,180 256 1,500 1,168 1,500 1,500
510122-Shafter Library 40 - - - - -
510150-Software Subscription - 112 40,000 38,587 39,500 41,500 510200-Repairs & Maintenance 38,261 7,925 60,054 26,319 45,500 20,000 510300-Vehicle Operations - - 1,500 - - 3,500
510301-Vehicle Operations - Supplies - - - - - 500
510302-Vehicle Operations - Fuel - - - - - 5,000
510400-Professional Services - 275 33,391 16,386 31,948 8,000 510420-Legal Services 2,677 - - - - -
510501-Training 2,027 1,967 3,500 3,451 3,500 6,000
510505-Travel 646 928 1,500 3,126 3,500 3,500
510602-Property Rental 4,350 4,500 3,600 4,125 4,750 3,600 510804-Community Promotions 18,414 14,815 18,500 21,326 22,250 18,500 510809-Assessment fees - 69 - 101 - -
Total 83-Planned Operations $390,214 $483,552 $308,430 $233,337 $311,403 $271,700 85-Required Operations
510701-Communications 2,674 1,692 2,760 2,380 2,600 2,000 510704-Water - 12 - 14 120 150
510705-Sewer - 34 - - - -
510706-Refuse 732 2,074 1,260 973 1,200 1,200
2024/25 SHAFTER OPERATING BUDGET 83

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Community Services
Actual Actual Budget 11Mo Actual Projection Budget
2021/22 2022/23 2023/24 2023/24 2023/24 2024/25
510707-Power 15,789 20,790 28,600 21,638 25,000 28,600
510708-Natural Gas 1,206 2,316 2,500 1,137 2,500 2,500
Total 85-Required Operations $20,401 $26,918 $35,120 $26,142 $31,420 $34,450 88-Operations -Internal
520000-Asset Replace 9,740 - 10,200 - 13,000 10,200
520200-Internal ISF Chrg - Building 29,143 18,145 23,220 21,285 22,000 23,220 520300-Internal ISF Chrg - IT 77,095 83,734 135,000 123,750 124,000 129,770 520400-Internal ISF Chrg - Liability 7,721 19,295 30,400 27,867 28,000 30,400 Total 88-Operations -Internal $123,699 $121,174 $198,820 $172,902 $187,000 $193,590 90-Debt Service
550100-Principal Payments - 59,919 - - - -
Total 90-Debt Service $0 $59,919 $0 $0 $0 $0
92-Capital Outlay
570100-Automotive Equipment - - - 218,472 - -
Total 92-Capital Outlay $0 $0 $0 $218,472 $0 $0
93-Capital Projects
580200-Capital Prj.- Buildings & Imp. - - - 10,000 10,000 - Total 93-Capital Projects $0 $0 $0 $10,000 $10,000 $0
Expenses $1,113,336 $1,304,222 $1,380,420 $1,249,537 $1,277,873 $1,428,088 Total Education Partnership Net Surplus/
(Deficit)
($1,069,318) ($1,233,413) ($1,300,858) ($1,175,441) ($1,239,338) ($1,428,088) Community Events
Actual Actual Budget 11Mo Actual Projection Budget
2021/22 2022/23 2023/24 2023/24 2023/24 2024/25
83-Planned Operations
510804-Community Promotions - - 6,193 - 6,193 24,772
Total 83-Planned Operations $0 $0 $6,193 $0 $6,193 $24,772 Expenses $0 $0 $6,193 $0 $6,193 $24,772
Total Community Events Net Surplus/(Deficit) $0 $0 ($6,193) $0 ($6,193) ($24,772) 84 SHAFTER OPERATING BUDGET 2024/25

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2024/25 SHAFTER OPERATING BUDGET 85

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City Clerk Descrip�on of Major Services:

The City Clerk is responsible for recording, preparing, and maintaining the minutes of each City Council mee�ng and the official records of the City. Addi�onally, the City Clerk oversees municipal elec�ons, provides cer�fied copies of official documents, maintains the Municipal Code, and manages City Council correspondence. The Division also handles the recording, preparing, and maintaining of minutes for special boards, commissions, and agencies such as the Sha�er Joint Powers Financing Authority, Sha�er Industrial Development Authority, Sha�er Charitable Purpose Founda�on, Sha�er Civic Improvement Corpora�on, Sha�er Planning Commission, and various subcommi�ees and commissions.

Fiscal Year 2024-25 Goals and Objec�ves
 Conduct 2024 General Municipal Elec�on
 Develop Citywide Document Reten�on Program
o Finalize citywide review, comment, and approval of dra� policy o Implement regularly scheduled destruc�on of records at a department level  Codify Title 16 Subdivision Manual and Title 17 Zoning Ordinance Manual as part of Municipal Code Book
86 SHAFTER OPERATING BUDGET 2024/25

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CITY CLERK
City Clerk
Actual Actual Budget 11Mo Actual Projection Budget
2021/22 2022/23 2023/24 2023/24 2023/24 2024/25
82-Wages & Benefits
500000-Full Time Wages 3,532 - 140,000 111,201 140,000 144,081 500500-Cellphone Allowance 1,205 1,205 1,200 1,039 1,200 1,200 500501-Auto Allowance 3,012 2,031 3,120 2,192 3,120 3,000 500503-Education Reimbursement - - 1,000 - 1,000 3,000
500504-One-Time Compensation - 1,741 600 - 600 1,800
500506-Incentive- Bilingual Pay 964 650 960 877 960 960 500508-Incentive-Certificate Pay - 178 5,922 4,407 5,922 6,701 500600-Retirement 15,357 10,687 - - - -
500602-Unfunded Accr. Liab. (UAL) - 570 - - - -
500603-PERS 3069 Misc. Classic - 7,683 20,490 18,443 20,490 17,744 500800-Health Insurance 21,332 20,718 21,816 21,008 21,816 24,744 500801-Dental Insurance 690 661 687 615 687 687
500802-Vision Insurance 308 295 307 275 307 307
500803-Life Insurance 370 428 398 439 482 476
500880-Work Comp Insurance 18 - 1,532 620 1,532 774
500990-Non-Cash Labor Cost Allocation (2,859) 4,613 - - - - 509000-Payroll Taxes 270 - 9,600 8,785 9,600 10,745
Total 82-Wages & Benefits $137,520 $167,554 $207,632 $169,901 $207,716 $216,219 83-Planned Operations
510000-Office Supplies 527 505 700 352 700 700
510001-Departmental Supplies 1,107 2,341 1,100 978 1,100 1,100 510100-Service Agreements 1,252 1,190 1,500 613 1,500 1,500 510103-Postage & Freight 246 482 350 143 350 350
510104-Advertising 7,624 6,757 5,000 1,218 4,000 4,000
510105-Software Licensing - - 7,000 - - -
510106-Subscriptions & Dues 8,290 6,344 10,000 5,556 5,600 5,000 510110-Landscaping Services 1,553 1,171 900 1,520 1,600 - 510150-Software Subscription - 62,158 - 900 6,500 11,000 510200-Repairs & Maintenance 135 682 1,200 24 50 -
510202-Hardware & Tools - - - 525 - -
510300-Vehicle Operations - 61 100 51 100 100
510302-Vehicle Operations - Fuel - - - 39 50 500
510400-Professional Services - 355 500 - - 500
510501-Training 245 2,797 5,000 2,459 5,000 5,000
510505-Travel - - 2,000 1,013 2,000 2,000
510802-Community Promotion - 73 500 51 500 500
510806-Elections 435 5,443 - - 300 10,000
510807-Regulatory & Permitting - 14 - - - -
Total 83-Planned Operations $21,414 $90,373 $35,850 $15,442 $29,350 $42,250 85-Required Operations
510701-Communications 456 456 470 380 500 470
Total 85-Required Operations $456 $456 $470 $380 $500 $470 88-Operations -Internal
520000-Asset Replace - - 10,200 - 7,600 10,200
520100-Internal ISF Chrg - Shop 641 472 877 804 810 877 520200-Internal ISF Chrg - Building 45,820 11,647 14,900 13,658 23,000 14,900 520300-Internal ISF Chrg - IT 19,564 25,415 40,978 37,563 38,000 39,390 520400-Internal ISF Chrg - Liability 3,325 8,649 13,630 12,494 12,800 13,630 Total 88-Operations -Internal $69,350 $46,183 $80,585 $64,519 $82,210 $78,997 90-Debt Service
550100-Principal Payments - 12,405 - - - -
Total 90-Debt Service $0 $12,405 $0 $0 $0 $0
Expenses $228,740 $316,971 $324,537 $250,242 $319,776 $337,936 Total City Clerk Net Surplus/(Deficit) ($228,740) ($316,971) ($324,537) ($250,242) ($319,776) ($337,936) 2024/25 SHAFTER OPERATING BUDGET 87

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Economic Development Descrip�on of Major Services:

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

Following the statewide dissolu�on of all redevelopment agencies, a new division was established to secure funding for these ac�vi�es.

Fiscal Year 2023-24 Highlights and Accomplishments
 Crea�on of new Economic Development Department and hiring of two Economic Development Department staff
 Revised market guide and created site guides
 Completed ICSC San Diego and Monterey Conferences
 Maintained visibility of Sha�er through professional presenta�ons and networking events
 Advanced en�tlement process on City-owned proper�es
 Made new connec�ons for rail, retail, and real estate Fiscal Year 2024-25 Goals and Objec�ves
 Begin long term ED strategic plan and general plan
 Create rail strategy
 Start developing a new ED website
 Con�nue to update business development opportuni�es
 Iden�fy growth industries to target
 Create ED economic/business outlook for internal staff, City Council, local businesses, and residents
 Partner with the Kern EDC/CSUB to create economic and business outlook event  Create a retail strategy
 A�ract five na�onal brands
 Start revitaliza�on plan for the City core
 Work with local businesses and make them aware of all resources  Begin to create as many shovel ready proper�es as possible  Con�nue to perform in-depth void, gap, and feasibility analyses on all available sites  Increase workforce development partnerships
88 SHAFTER OPERATING BUDGET 2024/25

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ECONOMIC DEVELOPMENT
Business Development
Actual Actual Budget 11Mo Actual Projection Budget
2021/22 2022/23 2023/24 2023/24 2023/24 2024/25
71-Fees for Service
410900-Admin Fees - Misc - 4,400 - 4,218 - -
Total 71-Fees for Service $0 $4,400 $0 $4,218 $0 $0
Revenues $0 $4,400 $0 $4,218 $0 $0
82-Wages & Benefits
500000-Full Time Wages 1,925 - 347,188 215,648 347,188 366,729 500400-Overtime 1 - 10 5 10 -
500500-Cellphone Allowance 1,380 1,505 2,640 563 2,640 1,320 500501-Auto Allowance 5,301 3,916 5,550 2,403 5,550 480 500502-Uniform & Equipment Allowance 61 62 50 - 50 50
500503-Education Reimbursement 10 - - - - -
500504-One-Time Compensation 654 515 6,500 5,425 6,500 - 500506-Incentive- Bilingual Pay 20 80 625 526 625 576
500600-Retirement 13,311 8,171 - - - -
500602-Unfunded Accr. Liab. (UAL) - 1,475 - - - -
500603-PERS 3069 Misc. Classic - 1,172 3,200 1,538 3,200 - 500604-PERS 26454 Misc. Pepra - 5,461 23,000 14,933 23,000 23,533 500700-OPEB - Health Insurance - - 3,360 3,144 3,360 -
500800-Health Insurance 22,619 25,664 46,623 41,151 46,623 58,833 500801-Dental Insurance 607 697 1,341 1,085 1,341 1,539 500802-Vision Insurance 232 277 562 473 562 683
500803-Life Insurance 762 830 871 904 1,020 712
500880-Work Comp Insurance 13 - 4,479 1,906 4,479 2,744 500990-Non-Cash Labor Cost Allocation (4,115) 2,227 - - - - 509000-Payroll Taxes 28 - 19,820 16,804 19,820 26,703
Total 82-Wages & Benefits $258,518 $274,027 $465,819 $306,508 $465,968 $483,902 83-Planned Operations
510000-Office Supplies - 25 617 687 800 1,000
510001-Departmental Supplies 764 576 750 4,323 4,550 1,000 510100-Service Agreements 1,935 1,970 1,500 1,328 1,500 1,500 510103-Postage & Freight 23 144 200 48 50 100
510106-Subscriptions & Dues 12,703 16,625 14,075 13,575 15,600 16,500 510110-Landscaping Services 1,553 1,171 1,000 1,520 1,820 - 510115-Recruitment - - - 26,705 30,000 -
510150-Software Subscription - 263 12,000 16,438 30,000 55,000 510200-Repairs & Maintenance 2,758 700 1,500 24 50 -
510300-Vehicle Operations - - - 7 7 500
510302-Vehicle Operations - Fuel 35 50 50 61 200 1,000
510400-Professional Services 1,504 53,019 259,500 116,913 150,000 55,000 510420-Legal Services - 3,687 - 34,472 34,472 -
510501-Training 1,807 2,338 2,500 8,916 11,500 12,000
510505-Travel 536 1,720 2,975 7,452 9,000 12,000
510601-Equipment Rental - 31,155 - - - -
510602-Property Rental - - 2,000 - - -
510802-Community Promotion - 4,761 500 7,542 7,081 1,000 510807-Regulatory & Permitting - 14 1,450 - - -
510809-Assessment fees - - - 24,258 - -
Total 83-Planned Operations $24,643 $118,911 $300,617 $264,269 $296,630 $156,600 85-Required Operations
510701-Communications 274 305 290 2,311 2,500 290
510704-Water 37 - - - - -
510705-Sewer 14 - 20 - - 20
510707-Power 2,846 2,297 3,830 1,422 3,800 3,830
Total 85-Required Operations $3,171 $2,602 $4,140 $3,733 $6,300 $4,140 88-Operations -Internal
520000-Asset Replace - - 5,100 6,667 3,800 5,100
520100-Internal ISF Chrg - Shop 1,886 1,378 2,578 2,363 2,400 2,578 520200-Internal ISF Chrg - Building 28,400 8,424 10,780 9,882 14,000 10,780 2024/25 SHAFTER OPERATING BUDGET 89

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Business Development
Actual Actual Budget 11Mo Actual Projection Budget
2021/22 2022/23 2023/24 2023/24 2023/24 2024/25
520300-Internal ISF Chrg - IT 13,376 15,095 24,333 22,305 22,750 23,390 520400-Internal ISF Chrg - Liability 6,414 17,979 28,330 25,969 26,000 28,330 Total 88-Operations -Internal $50,076 $42,876 $71,121 $67,186 $68,950 $70,178 93-Capital Projects
580000-Capital Prj.- Land 24,184 - - - - -
580300-Capital Prj.- Other Imp. 28,499 (2,445) - 29,588 30,000 - Total 93-Capital Projects $52,683 ($2,445) $0 $29,588 $30,000 $0 Expenses $389,091 $435,971 $841,697 $671,284 $867,848 $714,820 Total Business Development Net Surplus/
(Deficit)
($389,091) ($431,571) ($841,697) ($667,066) ($867,848) ($714,820) Business Incentives
Actual Actual Budget 11Mo Actual Projection Budget
2021/22 2022/23 2023/24 2023/24 2023/24 2024/25
83-Planned Operations
510423-Legal Services - Bus Devel - - 450,000 300,183 350,000 - Total 83-Planned Operations $0 $0 $450,000 $300,183 $350,000 $0 91-Other Non-Operationa
510803-Development Agreements 13,017,400 11,886,578 12,150,000 1,720,737 11,000,000 11,000,000 Total 91-Other Non-Operationa $13,017,400 $11,886,578 $12,150,000 $1,720,737 $11,000,000 $11,000,000 Expenses $13,017,400 $11,886,578 $12,600,000 $2,020,920 $11,350,000 $11,000,000 Total Business Incentives Net Surplus/
(Deficit)
($13,017,400) ($11,886,578) ($12,600,000) ($2,020,920) ($11,350,000) ($11,000,000) 90 SHAFTER OPERATING BUDGET 2024/25

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2024/25 SHAFTER OPERATING BUDGET 91

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Human Resources Descrip�on of Major Services:

This Division operates under the supervision of the City Manager and contains funding for staff and opera�onal expenses, either directly or in support of Citywide staffing, employment processing, compensa�on, health and welfare benefits, training and development, records management, safety and health, succession planning, employee rela�ons and reten�on. Prior to the fiscal year 2017-2018, these expenses were allocated to the City Manager Department.

Fiscal Year 2023-24 Highlights and Accomplishments
 Revamped PD recruitment and selec�on process
 Launched Intranet Employee Portal
Fiscal Year 2024-25 Goals and Objec�ves
 Conduct compensa�on study
 Improve recruitment and reten�on strategies citywide
92 SHAFTER OPERATING BUDGET 2024/25

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HUMAN RESOURCES
Human Resources
Actual Actual Budget 11Mo Actual Projection Budget
2021/22 2022/23 2023/24 2023/24 2023/24 2024/25
77-Grants & Donations
470300-Donations - Misc 850 820 850 950 1,000 -
Total 77-Grants & Donations $850 $820 $850 $950 $1,000 $0 Revenues $850 $820 $850 $950 $1,000 $0
82-Wages & Benefits
500000-Full Time Wages 3,197 - 236,990 212,038 236,990 276,165 500500-Cellphone Allowance 2,510 2,671 3,120 2,354 3,120 3,120 500501-Auto Allowance 2,887 2,409 2,900 2,077 2,900 2,400 500503-Education Reimbursement - 372 200 580 200 -
500504-One-Time Compensation 3,537 - 4,200 4,137 4,200 - 500506-Incentive- Bilingual Pay 1,700 1,542 1,536 1,610 1,875 1,536 500600-Retirement 26,753 16,290 - - - -
500602-Unfunded Accr. Liab. (UAL) - 1,899 - - - -
500603-PERS 3069 Misc. Classic - 6,934 24,000 16,274 24,000 15,695 500604-PERS 26454 Misc. Pepra - 6,150 18,000 13,001 18,000 10,750 500800-Health Insurance 54,620 52,074 56,085 53,725 56,085 63,048 500801-Dental Insurance 978 997 1,064 953 1,064 1,064
500802-Vision Insurance 721 644 682 610 682 683
500803-Life Insurance 945 928 1,248 894 1,248 971
500880-Work Comp Insurance 3,487 1,409 3,661 1,166 3,661 1,466 500990-Non-Cash Labor Cost Allocation (2,447) 2,196 - - - - 509000-Payroll Taxes 245 - 17,196 17,003 17,196 20,798
Total 82-Wages & Benefits $321,126 $329,719 $370,882 $326,422 $371,221 $397,696 83-Planned Operations
510000-Office Supplies 382 1,034 1,000 832 1,000 1,000
510001-Departmental Supplies 2,060 4,197 4,000 3,235 4,000 4,000 510060-Med/Safety Test 11,095 17,290 1,080 1,080 1,080 - 510100-Service Agreements 319 543 654 370 620 700
510103-Postage & Freight 291 191 400 92 400 400
510106-Subscriptions & Dues 6,776 3,027 7,211 6,315 6,860 7,300 510110-Landscaping Services 1,553 1,169 1,020 1,520 1,550 - 510116-Employee Dev & Reten (SEDAC) 18,046 19,792 25,000 24,129 25,000 25,000 510150-Software Subscription - 1,108 16,557 18,078 20,000 20,000 510200-Repairs & Maintenance 135 696 2,504 24 50 -
510202-Hardware & Tools - - - 418 - -
510300-Vehicle Operations 144 241 255 16 260 260
510400-Professional Services 4,160 2,633 3,789 2,539 4,790 3,800 510420-Legal Services - - - 85 100 -
510501-Training 618 6,349 9,393 4,034 10,040 10,000
510505-Travel 1,111 232 6,500 3,597 6,480 6,500
510602-Property Rental - - - - - 18,000
Total 83-Planned Operations $46,690 $58,677 $79,363 $66,364 $82,230 $96,960 85-Required Operations
510701-Communications 456 456 470 472 500 470
Total 85-Required Operations $456 $456 $470 $472 $500 $470 88-Operations -Internal
520000-Asset Replace - - 10,200 - 7,600 10,200
520100-Internal ISF Chrg - Shop 623 455 851 780 800 851 520200-Internal ISF Chrg - Building 33,274 8,458 10,820 9,918 10,820 10,820 520300-Internal ISF Chrg - IT 24,244 20,483 33,019 30,267 31,200 31,740 520400-Internal ISF Chrg - Liability 7,513 14,462 22,790 20,891 23,000 22,790 Total 88-Operations -Internal $65,654 $43,858 $77,680 $61,856 $73,420 $76,401 Expenses $433,926 $432,710 $528,395 $455,114 $527,371 $571,527 Total Human Resources Net Surplus/(Deficit) ($433,076) ($431,890) ($527,545) ($454,164) ($526,371) ($571,527) 2024/25 SHAFTER OPERATING BUDGET 93

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Finance Descrip�on of Major Services:

The Finance Director oversees the Financial Services Division, responsible for managing the City's financial and computerized accoun�ng control systems. Team members in this division conduct internal audits of City expenditures, process payroll and accounts payable, handle billing for Cityoperated u�lity services, and maintain associated records. Addi�onally, the staff compiles reports on the City's financial standing and provides accoun�ng, financial, and budget informa�on to all City departments and other public officials.

Fiscal Year 2023-24 Highlights and Accomplishments
 Replaced purchasing card system
 Implemented new online billing and payment service through InvoiceCloud  Sha�er was awarded the GFOA Dis�nguished Budget Presenta�on Award  Extended LIHWAP – Low-income assistance adjustments for u�lity bills  Implemented long-term financial model
 Purchased two new vans for public transit via Air District grant Fiscal Year 2024-25 Goals and Objec�ves
 Assist in sales tax dashboard implementa�on
 Develop dashboard for purchasing card purchases
 Update Citywide Master Fee Schedule
 Update Citywide Cost Alloca�on Plan
 Complete the RFP and hire new consultants for audi�ng services 94 SHAFTER OPERATING BUDGET 2024/25

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FINANCE
Finance
Actual Actual Budget 11Mo Actual Projection Budget
2021/22 2022/23 2023/24 2023/24 2023/24 2024/25
71-Fees for Service
410900-Admin Fees - Misc 617 166 620 72 155 620
410901-Admin Fees - New Accts 2,480 7,980 2,470 6,640 6,800 3,800 410902-Admin Fees - Replace Billing - - - 40 40 -
Total 71-Fees for Service $3,097 $8,146 $3,090 $6,752 $6,995 $4,420 76-Investment Earnings
460000-Investment Portfolio Earnings - 1,838 - 1,830 - - 460001-Interest 7135 Checking 26 - 30 - - -
460002-Interest 5691 Saving 47,589 80,892 47,360 173,476 86,000 86,600 460015-Interest CA Class - 67,103 - 442,066 - -
460020-Interest LAIF 27,201 116,017 97,000 295,849 116,000 116,200 460021-Interest Investments 489,454 913,841 487,010 1,489,380 915,000 910,100 469900-Allocated Interest 234,662 66,176 260,000 (300,838) 67,000 67,200 Total 76-Investment Earnings $798,932 $1,245,867 $891,400 $2,101,763 $1,184,000 $1,180,100 80-Operations -Internal
416000-Internal Admin Charges 284,175 353,729 282,760 324,252 354,000 354,000 Total 80-Operations -Internal $284,175 $353,729 $282,760 $324,252 $354,000 $354,000 Revenues $1,086,204 $1,607,742 $1,177,250 $2,432,767 $1,544,995 $1,538,520 82-Wages & Benefits
500000-Full Time Wages 20,404 - 367,823 339,535 367,823 409,027 500100-Part Time Wages 11,818 96 1,200 - 1,200 12,000
500400-Overtime 7,488 18,361 1,200 590 1,200 18,000
500500-Cellphone Allowance 440 1,960 1,800 1,558 1,800 1,800 500501-Auto Allowance 1,410 6,364 5,800 5,047 5,800 5,832 500504-One-Time Compensation 14,156 480 - - - 500
500506-Incentive- Bilingual Pay 4,726 3,485 3,025 3,176 3,760 3,049 500507-Incentive- Degree 1,439 903 1,214 1,066 1,214 1,374 500508-Incentive-Certificate Pay - - 2,700 2,270 2,700 3,424 500600-Retirement 49,790 32,678 - - - -
500601-Retirement - Supp Pmts 1,600 - 1,400 1,400 1,400 - 500602-Unfunded Accr. Liab. (UAL) 15,948 3,424 5,300 - 5,300 5,300 500603-PERS 3069 Misc. Classic - 7,298 23,000 17,687 23,000 16,491 500604-PERS 26454 Misc. Pepra - 12,896 30,000 20,137 30,000 16,499 500700-OPEB - Health Insurance 7,000 - 6,500 - 6,500 6,500 500800-Health Insurance - (7,978) 72,700 72,003 72,700 75,019 500801-Dental Insurance - (590) 1,887 1,694 1,887 1,918 500802-Vision Insurance - (21) 892 888 892 890
500803-Life Insurance - (2,702) 2,960 (910) 2,960 1,448 500880-Work Comp Insurance 17 - 8,765 1,821 8,765 2,157 500990-Non-Cash Labor Cost Allocation (6,188) 4,743 - - - - 509000-Payroll Taxes 1,561 - 28,000 24,775 28,000 28,522 Total 82-Wages & Benefits $800,637 $731,868 $566,166 $492,737 $566,901 $609,750 83-Planned Operations
510000-Office Supplies 3,782 5,421 5,000 4,552 5,000 5,000 510001-Departmental Supplies 11,953 10,511 10,000 10,354 10,000 10,000 510100-Service Agreements 4,350 2,929 3,000 3,014 3,250 3,000 510103-Postage & Freight 240 642 1,200 653 850 1,200
510105-Software Licensing 14,156 13,637 - - - -
510106-Subscriptions & Dues 2,541 4,395 2,600 494 2,300 2,600 510109-Janitorial Services - - 2,000 - - -
510110-Landscaping Services 1,553 1,169 1,000 1,520 1,600 - 510115-Recruitment 167 167 - 167 170 -
510150-Software Subscription - 59,390 27,000 25,015 27,000 36,500 510200-Repairs & Maintenance 1,492 2,852 3,000 24 50 -
510202-Hardware & Tools - - 2,500 1,727 1,800 2,500
510205-Building Repair & Maintenance - 629 - - - -
510300-Vehicle Operations - - - 13 20 60
510302-Vehicle Operations - Fuel 62 225 250 73 250 250
2024/25 SHAFTER OPERATING BUDGET 95

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Finance
Actual Actual Budget 11Mo Actual Projection Budget
2021/22 2022/23 2023/24 2023/24 2023/24 2024/25
510400-Professional Services 46,595 27,898 99,000 62,039 65,000 59,000 510402-Accounting & Auditing Services 168,086 129,627 99,000 94,305 99,000 109,000 510403-Actuarial Services 11,050 12,500 12,000 - 12,000 13,500 510420-Legal Services 580 - - - - -
510501-Training 8,993 11,789 10,000 5,519 9,500 12,000
510505-Travel - 6,649 5,000 3,581 5,000 12,000
510807-Regulatory & Permitting - 14 50 - 50 -
510809-Assessment fees - 139 150 202 220 -
Total 83-Planned Operations $275,600 $290,583 $282,750 $213,252 $243,060 $266,610 85-Required Operations
510118-Credit Card Processing Fees 3,389 4,085 3,500 6,659 7,000 8,000 510119-Bank Fees 1,848 2,859 1,910 1,397 1,900 1,910
510405-Property Tax - Administration 26,401 27,446 27,194 27,391 28,000 27,194 510701-Communications 1,368 1,368 1,410 1,140 1,500 1,410 510805-Bad Debt Expense - (17) - 497 1,000 -
510810-Misc Over/Short (225) (109) - (4) - -
511001-Fees & Chgs 7135 Checking 370 14 390 - 380 390
511002-Fees & Chgs 5691 Saving 855 - 890 - 600 890
Total 85-Required Operations $34,006 $35,646 $35,294 $37,080 $40,380 $39,794 88-Operations -Internal
520000-Asset Replace - - 10,200 - 7,600 10,200
520200-Internal ISF Chrg - Building 48,709 12,381 15,840 14,520 22,000 15,840 520300-Internal ISF Chrg - IT 57,567 46,073 74,278 68,088 71,000 71,400 520400-Internal ISF Chrg - Liability 18,136 35,690 56,230 51,544 55,000 56,230 Total 88-Operations -Internal $124,412 $94,144 $156,548 $134,152 $155,600 $153,670 90-Debt Service
550100-Principal Payments - 11,852 - - - -
Total 90-Debt Service $0 $11,852 $0 $0 $0 $0
92-Capital Outlay
570200-Machinery & Equipment - - - 6,859 6,950 -
Total 92-Capital Outlay $0 $0 $0 $6,859 $6,950 $0
93-Capital Projects
580200-Capital Prj.- Buildings & Imp. - - - 11,900 12,000 - Total 93-Capital Projects $0 $0 $0 $11,900 $12,000 $0
Expenses $1,234,655 $1,164,093 $1,040,758 $895,980 $1,024,891 $1,069,824 79-Transfers-In
490200-Trans In - Federal Grants 660,946 327,667 - - - - Total 79-Transfers-In $660,946 $327,667 $0 $0 $0 $0
Revenues $660,946 $327,667 $0 $0 $0 $0
Total Finance Net Surplus/(Deficit) $512,495 $771,316 $136,492 $1,536,787 $520,104 $468,696 96 SHAFTER OPERATING BUDGET 2024/25

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2024/25 SHAFTER OPERATING BUDGET 97

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Planning Descrip�on of Major Services:

The Planning Division oversees the City's land use regula�ons, establishes standards and procedures to support strategic growth while maintaining the high quality of life in Sha�er.

Addi�onally, this division manages the annexa�on of unincorporated land into the City and addresses economic development ma�ers. The Planning Division also offers technical analysis and recommenda�ons to the Planning Commission and City Council on land use issues that require their a�en�on.

Fiscal Year 2023-24 Highlights and Accomplishments
 Approved general plan amendment for housing element update  Approved Tract 6490, Phase 1 final map (City Core)
 Approved Tract 7388, Phase 2 final map (Gossamer Grove)  Approved specific plan amendment for Marcona Preserve  Awarded REAP and LEAP grants totaling $136K towards housing element update 
Fiscal Year 2024-25 Goals and Objec�ves
 Begin general plan update, including EJ, safety and transporta�on elements and program EIR
 Effectuate Year 1 policies for approved housing element update 98 SHAFTER OPERATING BUDGET 2024/25

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PLANNING
Planning
Actual Actual Budget 11Mo Actual Projection Budget
2021/22 2022/23 2023/24 2023/24 2023/24 2024/25
71-Fees for Service
410400-Planning Fees - Zone & Subdiv 280,842 471,248 480,673 262,206 265,000 265,000 Total 71-Fees for Service $280,842 $471,248 $480,673 $262,206 $265,000 $265,000 73-License & Permits
430000-Business License Fee 80,872 97,166 106,100 108,901 110,000 106,000 435000-Misc Permits - - - 95 95 -
Total 73-License & Permits $80,872 $97,166 $106,100 $108,996 $110,095 $106,000 74-Fines, Forfeitures,
440200-Penalties 1,770 2,776 - 2,628 2,680 2,600
Total 74-Fines, Forfeitures, $1,770 $2,776 $0 $2,628 $2,680 $2,600 77-Grants & Donations
470020-CA KERNCOG HUD REAP 15,641 - - 73,166 73,166 -
Total 77-Grants & Donations $15,641 $0 $0 $73,166 $73,166 $0 Revenues $379,125 $571,190 $586,773 $446,996 $450,941 $373,600 82-Wages & Benefits
500000-Full Time Wages 10,256 - 388,000 277,467 388,000 386,215 500100-Part Time Wages - - 8,050 6,297 8,050 -
500400-Overtime 1,887 393 500 514 580 500
500500-Cellphone Allowance 1,141 1,446 1,200 1,039 1,200 1,200 500501-Auto Allowance 4,009 7,946 6,800 5,192 6,800 4,800 500502-Uniform & Equipment Allowance - 1,145 - - - -
500503-Education Reimbursement - 6,000 - - - -
500504-One-Time Compensation 2,109 4,798 - - - 4,000
500506-Incentive- Bilingual Pay 697 987 1,728 1,613 1,728 1,248 500600-Retirement 31,642 27,862 - - - -
500602-Unfunded Accr. Liab. (UAL) - 2,097 - - - -
500603-PERS 3069 Misc. Classic - 820 - - - -
500604-PERS 26454 Misc. Pepra - 14,123 42,000 30,375 42,000 28,151 500700-OPEB - Health Insurance 15,633 2,721 17,280 17,164 17,280 15,000 500800-Health Insurance 57,685 66,708 52,220 33,095 52,220 56,406 500801-Dental Insurance 2,960 2,088 1,266 953 1,266 1,538 500802-Vision Insurance 1,116 901 663 520 663 794
500803-Life Insurance 1,131 1,633 1,350 1,170 1,350 1,159 500880-Work Comp Insurance 83 - 12,405 4,283 12,405 5,319 500990-Non-Cash Labor Cost Allocation (4,818) 1,068 - - - - 509000-Payroll Taxes 785 - 28,000 22,908 28,000 29,835
Total 82-Wages & Benefits $427,655 $584,981 $561,462 $402,590 $561,542 $536,165 83-Planned Operations
510000-Office Supplies 1,231 1,940 2,000 1,453 2,000 2,000 510001-Departmental Supplies 2,466 2,383 10,000 10,708 10,000 3,000 510100-Service Agreements 1,571 1,421 1,900 736 1,900 1,900 510103-Postage & Freight 1,239 1,430 1,000 637 1,000 1,000 510104-Advertising - 3,470 15,000 4,780 5,000 10,000
510105-Software Licensing 2,000 - 2,500 - 2,500 -
510106-Subscriptions & Dues 3 589 1,100 121 1,100 1,100 510110-Landscaping Services 1,553 1,172 1,400 1,520 3,000 3,000 510115-Recruitment 966 3,185 - 765 860 -
510150-Software Subscription - 6,373 - 15,432 30,000 36,100 510200-Repairs & Maintenance 1,355 1,837 3,000 1,782 3,000 3,000 510300-Vehicle Operations - - - 13 13 -
510400-Professional Services 23,538 269,419 250,000 47,285 178,000 650,000 510501-Training 2,192 1,566 10,000 2,798 4,200 10,000
510505-Travel 809 876 5,220 4,404 4,750 5,220
510807-Regulatory & Permitting - 14 100 - 100 100
Total 83-Planned Operations $38,923 $295,675 $303,220 $92,434 $247,423 $726,420 2024/25 SHAFTER OPERATING BUDGET 99

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Planning
Actual Actual Budget 11Mo Actual Projection Budget
2021/22 2022/23 2023/24 2023/24 2023/24 2024/25
85-Required Operations
510701-Communications - 50 500 - 450 500
510810-Misc Over/Short 519 - - - - -
Total 85-Required Operations $519 $50 $500 $0 $450 $500 88-Operations -Internal
520000-Asset Replace - - 7,650 - 6,000 7,650
520200-Internal ISF Chrg - Building 30,358 7,717 9,870 9,048 14,000 9,870 520300-Internal ISF Chrg - IT 18,586 24,304 39,178 35,913 36,500 37,660 520400-Internal ISF Chrg - Liability 9,068 21,431 33,770 30,956 33,000 33,770 Total 88-Operations -Internal $58,012 $53,452 $90,468 $75,917 $89,500 $88,950 Expenses $525,109 $934,158 $955,650 $570,941 $898,915 $1,352,035 Total Planning Net Surplus/(Deficit) ($145,984) ($362,968) ($368,877) ($123,945) ($447,974) ($978,435) Planning Commission
Actual Actual Budget 11Mo Actual Projection Budget
2021/22 2022/23 2023/24 2023/24 2023/24 2024/25
82-Wages & Benefits
500100-Part Time Wages 2,400 2,600 3,060 2,750 3,060 3,000 509000-Payroll Taxes 259 312 272 334 360 295
Total 82-Wages & Benefits $2,659 $2,912 $3,332 $3,084 $3,420 $3,295 88-Operations -Internal
520300-Internal ISF Chrg - IT - - - - 200 -
Total 88-Operations -Internal $0 $0 $0 $0 $200 $0
Expenses $2,659 $2,912 $3,332 $3,084 $3,620 $3,295
Total Planning Commission Net Surplus/
(Deficit)
($2,659) ($2,912) ($3,332) ($3,084) ($3,620) ($3,295)
100 SHAFTER OPERATING BUDGET 2024/25

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2024/25 SHAFTER OPERATING BUDGET 101

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Police Department Descrip�on of Major Services:

The Police Department upholds public safety by employing a mission-driven approach and adhering to a philosophy of community-oriented governance. The primary objec�ve of the City of Sha�er Police Department is to safeguard the well-being of all residents by delivering professional and responsive police services with empathy and considera�on. This mission is carried out in accordance with ethical and legal standards, fostering a collabora�ve problemsolving partnership among the community, City Council, and all city employees.

Fiscal Year 2023-24 Highlights and Accomplishments
 Expansion of exis�ng patrol presence in Southeast
 Involved in 18,633 incidents citywide with 33% officer-ini�ated ac�vi�es  Mid-year Implementa�on of “Flock” license plate readers  Implemented electronic Criminal Case Management system (Karpel) Fiscal Year 2024-25 Goals and Objec�ves
 Staff Southeast substa�on
 Implement and build Cadet program
 Implement new call processing equipment in the Communica�ons Center  Establish drone (UAS) program
102 SHAFTER OPERATING BUDGET 2024/25

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POLICE
Police
Actual Actual Budget 11Mo Actual Projection Budget
2021/22 2022/23 2023/24 2023/24 2023/24 2024/25
70-Taxes
400101-Sales Tax - Prop 172 31,057 37,917 36,500 30,449 38,000 38,500 Total 70-Taxes $31,057 $37,917 $36,500 $30,449 $38,000 $38,500 71-Fees for Service
410500-Police Fees - Misc 28,766 38,741 28,630 24,628 33,700 28,630 410501-Police Fees - Vehicle Impound 37,492 24,336 37,310 19,435 21,000 37,310 410502-Police Feees - Range 15,638 21,055 15,560 16,079 16,500 15,560 410503-Police Fees-SRO 623 115,082 117,384 108,861 - -
Total 71-Fees for Service $82,519 $199,214 $198,884 $169,003 $71,200 $81,500 74-Fines, Forfeitures,
440002-Fines - Police 43,168 9,902 30,000 19,370 20,000 16,000 Total 74-Fines, Forfeitures, $43,168 $9,902 $30,000 $19,370 $20,000 $16,000 77-Grants & Donations
470003-CA Grant - AB109 676 1,419 - - - -
470004-CA Grant - POST Train Reimb - 20,945 - 23,646 23,646 - 470005-CA Grant- HIDTA 15,051 12,925 14,980 - - -
Total 77-Grants & Donations $15,727 $35,289 $14,980 $23,646 $23,646 $0 Revenues $172,471 $282,322 $280,364 $242,468 $152,846 $136,000 82-Wages & Benefits
500000-Full Time Wages 216,363 - 4,821,480 3,315,422 4,821,480 5,640,317 500100-Part Time Wages - 47,896 183,920 170,664 183,920 71,553 500400-Overtime 161,424 101,999 225,230 199,299 225,230 170,000 500401-Overtime - Court 5,314 2,089 6,000 132 6,000 6,000 500406-Overtime - Holiday - 3,800 42,000 35,656 42,000 - 500500-Cellphone Allowance 6,518 5,210 4,800 2,689 4,800 3,360 500501-Auto Allowance 1,204 812 1,500 - 1,500 1,500
500502-Uniform & Equipment Allowance 5,862 7,824 28,500 27,442 28,500 3,650 500503-Education Reimbursement - 2,497 8,600 7,766 8,600 - 500504-One-Time Compensation 56,018 83,607 125,070 125,069 125,070 50,000 500506-Incentive- Bilingual Pay 44,132 52,067 62,324 49,970 62,324 59,334 500507-Incentive- Degree 17,695 17,295 20,307 18,278 20,307 24,818 500508-Incentive-Certificate Pay 114,441 120,442 154,717 109,819 154,717 167,449 500509-Incentive-Canine Handler 1,544 1,740 1,826 1,261 1,826 2,437 500600-Retirement 609,472 390,541 - - - -
500601-Retirement - Supp Pmts - - 28,000 - 28,000 -
500602-Unfunded Accr. Liab. (UAL) 598 23,383 - - - 26,000 500603-PERS 3069 Misc. Classic - 22,651 75,000 50,487 75,000 43,281 500604-PERS 26454 Misc. Pepra - 8,300 55,000 38,931 55,000 53,030 500605-PERS 3070 Safety Classic - 130,126 243,450 226,666 243,450 212,997 500606-PERS 25405 Safety Pepra - 134,657 316,670 292,014 316,670 411,731 500700-OPEB - Health Insurance - 36,753 25,000 14,644 25,000 25,000 500800-Health Insurance 627,753 557,126 657,456 570,725 657,456 911,170 500801-Dental Insurance 20,053 17,529 19,793 16,111 19,793 23,800 500802-Vision Insurance 9,197 8,095 9,305 7,390 9,305 10,895 500803-Life Insurance 13,251 13,163 14,512 12,460 14,512 14,249 500880-Work Comp Insurance 517,278 269,070 443,143 209,675 443,143 293,255 500990-Non-Cash Labor Cost Allocation (59,738) (76,513) - - - - 509000-Payroll Taxes 16,332 - 330,750 302,785 330,750 379,691 Total 82-Wages & Benefits $5,893,876 $5,734,175 $7,904,353 $5,805,355 $7,904,353 $8,605,517 83-Planned Operations
510000-Office Supplies 28,469 32,906 15,050 11,958 27,900 30,000 510001-Departmental Supplies 55,634 72,385 88,947 84,211 92,120 76,400 510003-PAL / Explorer Supplies - 25 500 - - -
510014-Canine Supplies 3,547 2,186 4,100 1,243 1,300 -
510100-Service Agreements 6,383 10,864 19,220 12,805 18,900 10,000 510103-Postage & Freight 1,614 1,550 2,250 1,140 1,500 2,000 510105-Software Licensing 42,114 8,408 - 3,932 4,000 -
2024/25 SHAFTER OPERATING BUDGET 103

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Police
Actual Actual Budget 11Mo Actual Projection Budget
2021/22 2022/23 2023/24 2023/24 2023/24 2024/25
510106-Subscriptions & Dues 957 1,006 1,050 384 1,450 1,500 510109-Janitorial Services 53,427 52,054 52,000 43,240 51,900 - 510113-CA Law Enfc Telcom Sys (CLETS) 14,708 12,307 15,500 9,230 10,000 10,000 510115-Recruitment 11,855 31,509 50,000 76,377 76,850 75,000 510120-DUI Crime Lab 14,743 15,886 15,900 11,213 11,220 15,900 510150-Software Subscription - 221,882 56,100 52,904 56,000 57,600 510155-IT Subscription - - 75,000 75,000 75,000 -
510200-Repairs & Maintenance 26,814 8,121 15,050 5,237 12,600 15,050 510202-Hardware & Tools - 47,833 - - - -
510204-Equipment Repair 5,415 365 10,500 6,061 5,000 10,500 510205-Building Repair & Maintenance 6,526 8,623 10,000 21,459 14,200 - 510300-Vehicle Operations 116,831 90,759 85,500 75,453 87,500 100,000 510302-Vehicle Operations - Fuel 100,556 144,740 150,500 98,196 130,000 150,500 510400-Professional Services 24,751 25,297 44,100 24,525 26,500 27,100 510501-Training 13,058 37,093 39,000 25,908 28,750 55,000 510505-Travel 20,767 51,995 47,000 40,489 47,000 55,000 510809-Assessment fees - 1,581 5,000 2,837 2,837 5,000
Total 83-Planned Operations $548,169 $879,375 $802,267 $683,801 $782,527 $696,550 85-Required Operations
510701-Communications 49,327 76,650 67,500 63,846 67,000 67,500 510704-Water 8,031 8,377 8,280 8,024 9,000 8,280
510705-Sewer 2,750 2,860 2,840 2,622 3,000 2,840
510706-Refuse 2,496 2,748 2,580 2,973 3,300 2,580
510707-Power 57,613 65,444 77,160 64,853 75,000 77,160
510708-Natural Gas 1,312 2,698 2,000 1,518 2,000 2,000
510805-Bad Debt Expense (17) (1) - - - -
Total 85-Required Operations $121,512 $158,776 $160,360 $143,836 $159,300 $160,360 88-Operations -Internal
520000-Asset Replace - - 173,400 - 128,000 173,400
520100-Internal ISF Chrg - Shop 71,659 52,382 97,981 89,816 90,000 97,981 520200-Internal ISF Chrg - Building 4,947 103,602 132,610 121,559 125,000 132,610 520300-Internal ISF Chrg - IT 345,868 354,029 658,700 603,808 620,000 560,000 520400-Internal ISF Chrg - Liability 131,743 220,875 343,460 314,838 320,000 343,460 Total 88-Operations -Internal $554,217 $730,888 $1,406,151 $1,130,021 $1,283,000 $1,307,451 90-Debt Service
550100-Principal Payments - 44,282 - - - -
Total 90-Debt Service $0 $44,282 $0 $0 $0 $0
92-Capital Outlay
570100-Automotive Equipment 67,945 372,484 250,695 254,970 210,000 164,000 570200-Machinery & Equipment 5,810 86,454 68,500 108,171 86,000 345,000 Total 92-Capital Outlay $73,755 $458,938 $319,195 $363,141 $296,000 $509,000 93-Capital Projects
580200-Capital Prj.- Buildings & Imp. - - - 26,017 500,000 - 580300-Capital Prj.- Other Imp. 10,945 - - - - -
Total 93-Capital Projects $10,945 $0 $0 $26,017 $500,000 $0 Expenses $7,202,474 $8,006,434 $10,592,326 $8,152,171 $10,925,180 $11,278,878 79-Transfers-In
490202-Trans In - SLEF 151,078 188,897 15,000 - - -
Total 79-Transfers-In $151,078 $188,897 $15,000 $0 $0 $0 Revenues $151,078 $188,897 $15,000 $0 $0 $0
Total Police Net Surplus/(Deficit) ($6,878,925) ($7,535,215) ($10,296,962) ($7,909,703) ($10,772,334) ($11,142,878) 104 SHAFTER OPERATING BUDGET 2024/25

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2024/25 SHAFTER OPERATING BUDGET 105

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Animal Control Descrip�on of Major Services:

The Animal Control Division is a branch of the Police Department that is tasked with patrolling the community for animals that are not under the care of their owners. This division is responsible for opera�ng and maintaining the animal holding facility. The City Council has iden�fied animal control as a top priority.

Fiscal Year 2023-24 Highlights and Accomplishments
 Contrac�ng with new Veterinarian of Record
 Obtained required Veterinary Premise and Shelter DEA permits  Expanded Food Drive Giveaway to unincorporated Sha�er residents  Partnered with Kern County Animal Services for low cost spay/neuter clinics  Reestablished Community Classroom with Kern High School District Regional Occupa�onal Services
Fiscal Year 2024-25 Goals and Objec�ves
 Resume opera�ons and field services seven days a week  Security camera upgrades for the exterior of the shelter  Expand Vaccina�on Clinics for the public
 Exterior ligh�ng upgrade for added security and camera func�onality  Addi�on of High Desert Medical College, approved externship site 106 SHAFTER OPERATING BUDGET 2024/25

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ANIMAL CONTROL
Animal Control
Actual Actual Budget 11Mo Actual Projection Budget
2021/22 2022/23 2023/24 2023/24 2023/24 2024/25
71-Fees for Service
411000-Animal Control - Misc 4,880 5,295 5,000 4,875 5,200 5,000 411001-Animal Control - Shelter Fees 2,450 1,585 2,440 1,915 1,850 2,440 411002-Animal Control - Adoption Fees 9,921 7,970 9,880 6,025 6,600 9,880 Total 71-Fees for Service $17,251 $14,850 $17,320 $12,815 $13,650 $17,320 73-License & Permits
430100-Animal License Fee 4,570 3,330 3,396 3,045 3,200 3,200 Total 73-License & Permits $4,570 $3,330 $3,396 $3,045 $3,200 $3,200 77-Grants & Donations
470300-Donations - Misc 34,330 - - - - -
Total 77-Grants & Donations $34,330 $0 $0 $0 $0 $0
Revenues $56,151 $18,180 $20,716 $15,860 $16,850 $20,520 82-Wages & Benefits
500000-Full Time Wages 17,586 - 227,724 191,813 227,724 256,857 500400-Overtime 8,751 5,240 17,220 15,939 17,220 7,500
500406-Overtime - Holiday - 114 - 84 100 -
500500-Cellphone Allowance 1,205 1,205 1,200 1,039 1,200 1,200 500502-Uniform & Equipment Allowance - 1,423 2,350 2,315 2,350 850 500503-Education Reimbursement - 49 - - - -
500504-One-Time Compensation 2,881 2,322 700 699 700 2,500 500506-Incentive- Bilingual Pay 4,340 3,838 3,706 3,734 4,270 4,684 500507-Incentive- Degree - - 3,765 3,235 3,765 4,684
500600-Retirement 20,471 13,686 - - - -
500602-Unfunded Accr. Liab. (UAL) - 1,389 - - - -
500603-PERS 3069 Misc. Classic - 5,407 20,000 14,096 20,000 13,329 500604-PERS 26454 Misc. Pepra - 5,881 14,000 9,882 14,000 11,746 500800-Health Insurance 33,990 33,427 37,596 29,187 37,596 42,780 500801-Dental Insurance 1,176 1,017 1,155 963 1,155 1,155 500802-Vision Insurance 540 444 497 421 497 593
500803-Life Insurance 775 874 836 870 960 901
500880-Work Comp Insurance 32,546 17,593 34,174 14,560 34,174 17,551 500990-Non-Cash Labor Cost Allocation (3,174) 1,510 - - - - 509000-Payroll Taxes 1,345 - 20,080 17,676 20,080 20,904 Total 82-Wages & Benefits $315,994 $323,578 $385,003 $306,513 $385,791 $387,234 83-Planned Operations
510000-Office Supplies 177 279 560 244 560 650
510001-Departmental Supplies 30,500 21,291 16,573 15,153 15,000 15,000 510100-Service Agreements 2 11,619 18,320 15,468 16,950 10,000 510103-Postage & Freight 23 132 200 19 200 100
510105-Software Licensing 295 295 300 295 400 -
510106-Subscriptions & Dues 250 100 200 100 100 -
510111-Vet Care Services 45,042 53,488 149 - - -
510115-Recruitment 69 835 475 475 475 -
510124-Spay/Neuter Expenses 25,200 36,000 - - - -
510150-Software Subscription - - - - 295 300
510200-Repairs & Maintenance 26,722 17,194 18,200 17,963 18,800 7,400 510300-Vehicle Operations 4,943 2,983 5,000 4,845 4,900 4,000 510302-Vehicle Operations - Fuel 4,041 10,367 9,814 8,985 10,000 15,000 510400-Professional Services 19,541 (236) 1,323 1,323 1,323 - 510501-Training - 1,720 1,100 720 1,720 3,000
510505-Travel - - 1,000 240 500 2,000
510809-Assessment fees - - 518 518 - -
Total 83-Planned Operations $156,805 $156,067 $73,732 $66,348 $71,223 $57,450 85-Required Operations
510701-Communications 1,455 2,368 1,500 1,729 1,800 1,500 510704-Water 2,815 2,890 2,900 2,696 3,000 2,900
510705-Sewer 1,426 1,426 1,470 1,352 2,000 1,470
2024/25 SHAFTER OPERATING BUDGET 107

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Animal Control
Actual Actual Budget 11Mo Actual Projection Budget
2021/22 2022/23 2023/24 2023/24 2023/24 2024/25
510706-Refuse 2,342 3,717 4,720 4,219 5,000 5,000
510707-Power 16,462 10,758 22,050 11,141 13,000 22,050
510708-Natural Gas 8,685 8,896 8,950 7,820 9,000 8,950
510805-Bad Debt Expense (250) - - - - -
Total 85-Required Operations $32,935 $30,055 $41,590 $28,957 $33,800 $41,870 88-Operations -Internal
520100-Internal ISF Chrg - Shop 5,657 4,135 7,735 7,090 7,100 7,735 520200-Internal ISF Chrg - Building - 16,813 21,520 19,727 20,000 21,520 520300-Internal ISF Chrg - IT 41,879 36,824 59,370 54,422 55,000 57,070 520400-Internal ISF Chrg - Liability 7,620 14,049 22,140 20,295 22,000 22,140 Total 88-Operations -Internal $55,156 $71,821 $110,765 $101,534 $104,100 $108,465 93-Capital Projects
580300-Capital Prj.- Other Imp. - - - - - 75,000
Total 93-Capital Projects $0 $0 $0 $0 $0 $75,000
Expenses $560,890 $581,521 $611,090 $503,352 $594,914 $670,019 Total Animal Control Net Surplus/(Deficit) ($504,739) ($563,341) ($590,374) ($487,492) ($578,064) ($649,499) Veterinary Care
Actual Actual Budget 11Mo Actual Projection Budget
2021/22 2022/23 2023/24 2023/24 2023/24 2024/25
83-Planned Operations
510001-Departmental Supplies - - 231 231 300 -
510012-Medical Supplies - - 11,728 9,410 13,301 13,000
510100-Service Agreements - - 332 332 400 -
510106-Subscriptions & Dues - - 16,450 14,638 16,450 16,450 510111-Vet Care Services - - 51,718 24,835 64,200 64,200 510124-Spay/Neuter Expenses - - 44,082 44,082 46,500 33,600 Total 83-Planned Operations $0 $0 $124,541 $93,528 $141,151 $127,250 Expenses $0 $0 $124,541 $93,528 $141,151 $127,250
Total Veterinary Care Net Surplus/(Deficit) $0 $0 ($124,541) ($93,528) ($141,151) ($127,250) 108 SHAFTER OPERATING BUDGET 2024/25

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2024/25 SHAFTER OPERATING BUDGET 109

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Engineering Descrip�on of Major Services:

The Engineering Division within the City's Public Works Department offers engineering and technical support services for all development projects within the city. This includes reviewing and approving subdivision maps, civil engineering site plans, and public infrastructure improvement plans. The division also provides construc�on inspec�on services to ensure compliance with construc�on standards, plans, specifica�ons, and regula�ons. Addi�onally, the division plays a key role in developing the City's Capital Improvement Program (CIP) to effec�vely plan for future growth in commercial, industrial, and residen�al sectors. Design and construc�on management services are provided for projects approved in the CIP. The Engineering Division also assists in coordina�ng and managing ac�vi�es within the Public Works Department. The City Economic Development ventures are also supported by the division with design and construc�on management services.

Fiscal Year 2023-24 Highlights and Accomplishments
Fiscal Year 2024-25 Goals and Objec�ves
110 SHAFTER OPERATING BUDGET 2024/25

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ENGINEERING
Engineering
Actual Actual Budget 11Mo Actual Projection Budget
2021/22 2022/23 2023/24 2023/24 2023/24 2024/25
71-Fees for Service
410700-Engineering Fees - Misc 22,789 49,257 22,680 25,010 25,500 22,680 410701-Offsite Plan Check and Inspect 134,771 576,658 134,100 32,823 35,000 35,000 Total 71-Fees for Service $157,560 $625,915 $156,780 $57,833 $60,500 $57,680 73-License & Permits
430200-Encroachment Permit 39,434 5,401 39,240 7,316 7,500 4,600 Total 73-License & Permits $39,434 $5,401 $39,240 $7,316 $7,500 $4,600 Revenues $196,994 $631,316 $196,020 $65,149 $68,000 $62,280 82-Wages & Benefits
500000-Full Time Wages 17,402 - 477,191 420,476 477,191 474,899 500100-Part Time Wages 1,214 6,996 7,000 3,614 7,000 6,459 500400-Overtime 355 185 300 210 300 300
500500-Cellphone Allowance 3,904 4,273 4,140 3,740 4,140 3,540 500501-Auto Allowance 4,578 4,578 4,675 4,592 4,675 4,560 500502-Uniform & Equipment Allowance 1,235 1,642 2,000 605 2,000 2,000 500503-Education Reimbursement 48 - - - - -
500504-One-Time Compensation 13,118 4,502 29,500 29,050 29,500 900 500506-Incentive- Bilingual Pay 1,498 558 672 748 1,015 576 500600-Retirement 57,139 55,731 - - - -
500602-Unfunded Accr. Liab. (UAL) - 3,353 - - - -
500603-PERS 3069 Misc. Classic - 9,930 28,000 17,204 28,000 9,255 500604-PERS 26454 Misc. Pepra - 11,544 29,000 29,139 33,240 26,064 500700-OPEB - Health Insurance - - 7,340 6,282 7,340 -
500800-Health Insurance 74,481 113,940 44,083 52,881 60,820 46,446 500801-Dental Insurance 1,912 3,419 1,369 1,430 1,620 1,246 500802-Vision Insurance 877 1,550 604 599 604 528
500803-Life Insurance 1,754 2,705 2,559 1,658 2,559 1,622 500880-Work Comp Insurance 250 - 12,730 11,620 12,730 12,150 500990-Non-Cash Labor Cost Allocation (12,856) 9,999 - - - - 509000-Payroll Taxes 34,430 47,868 36,152 32,152 36,152 34,772 Total 82-Wages & Benefits $675,085 $979,444 $687,315 $616,000 $708,886 $625,317 83-Planned Operations
510000-Office Supplies 2,760 3,167 3,500 4,611 5,000 5,000 510001-Departmental Supplies 8,005 11,521 5,000 5,244 5,750 5,000 510100-Service Agreements 5,048 6,732 8,200 9,748 10,640 5,000 510103-Postage & Freight 132 398 500 93 100 100
510105-Software Licensing 10,813 9,948 - - - -
510106-Subscriptions & Dues 849 271 720 519 550 700
510109-Janitorial Services 33,263 35,317 36,000 30,448 36,000 - 510115-Recruitment 324 7,135 20,000 14,479 15,500 -
510150-Software Subscription - 10,176 15,000 25,074 26,750 37,500 510200-Repairs & Maintenance 4,311 6,015 - 1,962 2,000 2,000 510202-Hardware & Tools - - 1,000 8,203 6,000 5,000
510205-Building Repair & Maintenance - 6,283 6,000 2,801 2,800 - 510300-Vehicle Operations 4,736 5,678 5,000 4,492 5,000 5,500 510302-Vehicle Operations - Fuel 3,562 8,020 8,500 6,645 7,500 8,500 510400-Professional Services 96,767 23,429 10,000 2,988 5,000 5,000 510401-Engineering Services 62,705 4,000 90,000 60,957 80,000 95,000 510420-Legal Services 23,353 3,763 5,000 - - -
510501-Training 2,295 7,639 10,000 8,660 10,500 13,500
510505-Travel 503 1,743 7,500 9,422 10,500 11,500
510807-Regulatory & Permitting - 147 500 - - -
510809-Assessment fees - 2,097 2,500 3,127 3,127 -
Total 83-Planned Operations $259,426 $153,479 $234,920 $199,473 $232,717 $199,300 85-Required Operations
510701-Communications 4,337 4,702 5,100 4,617 5,000 5,100 510704-Water 703 533 730 586 800 730
510705-Sewer 36 36 40 34 40 40
2024/25 SHAFTER OPERATING BUDGET 111

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Engineering
Actual Actual Budget 11Mo Actual Projection Budget
2021/22 2022/23 2023/24 2023/24 2023/24 2024/25
510706-Refuse 3,760 2,982 3,880 2,684 3,800 3,880
510707-Power 1,679 64 260 521 750 260
Total 85-Required Operations $10,515 $8,317 $10,010 $8,442 $10,390 $10,010 88-Operations -Internal
520100-Internal ISF Chrg - Shop 9,429 6,893 12,893 11,819 12,000 12,893 520200-Internal ISF Chrg - Building 37,035 9,439 12,080 11,073 16,000 12,080 520300-Internal ISF Chrg - IT 33,742 29,966 48,312 44,286 44,800 46,440 520400-Internal ISF Chrg - Liability 16,352 30,252 47,660 43,688 44,500 47,660 Total 88-Operations -Internal $96,558 $76,550 $120,945 $110,866 $117,300 $119,073 92-Capital Outlay
570200-Machinery & Equipment 989 - - - - -
Total 92-Capital Outlay $989 $0 $0 $0 $0 $0
Expenses $1,042,573 $1,217,790 $1,053,190 $934,781 $1,069,293 $953,700 Total Engineering Net Surplus/(Deficit) ($845,579) ($586,474) ($857,170) ($869,632) ($1,001,293) ($891,420) 112 SHAFTER OPERATING BUDGET 2024/25

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2024/25 SHAFTER OPERATING BUDGET 113

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Streets Descrip�on of Major Services:

The Street Maintenance Division is a key component of the Public Works Department, tasked with the upkeep of all city streets, alleys, and right of way. Responsibili�es include conduc�ng minor to moderate asphalt and concrete repair work, as well as overseeing major street contracts within the capital improvement program. Addi�onally, the division is responsible for sidewalk, curb, and gu�er repairs, roadside drainage maintenance, traffic signal upkeep, street striping, and storm drain maintenance.

Fiscal Year 2023-24 Highlights and Accomplishments
 Lerdo Highway Reconstruc�on
 Seventh Standard Road Reconstruc�on
 James Street Ligh�ng Upgrades
 Santa Fe Way Shoulder Improvements
Fiscal Year 2024-25 Goals and Objec�ves
 Con�nue major thoroughfare improvements
 Annual residen�al street project
 Pedestrian/bicycle lane improvements
 Pavement Management System
114 SHAFTER OPERATING BUDGET 2024/25

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STREETS Streets
Actual Actual Budget 11Mo Actual Projection Budget
2021/22 2022/23 2023/24 2023/24 2023/24 2024/25
71-Fees for Service
410801-Streets Fees - Sweeping 2,739 2,739 2,730 1,370 2,800 2,730 Total 71-Fees for Service $2,739 $2,739 $2,730 $1,370 $2,800 $2,730 78-Other Revenue
480100-Misc Refunds - - 110 4,255 3,800 -
Total 78-Other Revenue $101 $60 $110 $4,255 $3,800 $0
Revenues $2,840 $2,799 $2,840 $5,625 $6,600 $2,730
82-Wages & Benefits
500000-Full Time Wages 36,115 - 914,980 779,215 914,980 1,179,125 500100-Part Time Wages 36 - - - - -
500400-Overtime 562 539 9,700 8,183 9,700 800
500500-Cellphone Allowance 123 79 2,760 2,620 2,760 3,720 500501-Auto Allowance 3,096 2,606 3,145 1,629 3,145 1,584 500502-Uniform & Equipment Allowance 4,109 9,103 9,600 9,127 9,600 7,500 500503-Education Reimbursement 19 - - - - -
500504-One-Time Compensation 275 994 15,000 14,889 15,000 7,100 500506-Incentive- Bilingual Pay 1,307 3,229 8,592 8,192 8,592 8,592 500508-Incentive-Certificate Pay 562 - - - - -
500600-Retirement 9,364 12,446 - - - -
500602-Unfunded Accr. Liab. (UAL) - 3,622 - - - -
500603-PERS 3069 Misc. Classic - 282 69,140 62,296 69,140 58,643 500604-PERS 26454 Misc. Pepra - 4,268 52,000 42,653 52,000 49,344 500700-OPEB - Health Insurance (277) - 3,000 2,532 3,000 - 500800-Health Insurance 22,081 39,011 221,078 193,111 221,078 278,719 500801-Dental Insurance 689 1,426 6,747 6,064 6,747 8,023 500802-Vision Insurance 314 649 3,048 2,735 3,048 3,695 500803-Life Insurance 329 700 4,085 3,459 4,085 3,842
500880-Work Comp Insurance 59,294 73,859 136,754 111,974 136,754 145,525 500990-Non-Cash Labor Cost Allocation (1,184) 1,020 - - - - 509000-Payroll Taxes 758 - 70,080 61,353 70,080 86,262
Total 82-Wages & Benefits $794,092 $1,101,605 $1,529,709 $1,310,032 $1,529,709 $1,842,474 83-Planned Operations
510000-Office Supplies 402 156 1,500 563 1,000 1,500
510001-Departmental Supplies 68,695 82,613 90,000 41,599 75,000 100,000 510100-Service Agreements 252 364 1,500 1,579 3,500 -
510103-Postage & Freight 72 58 250 29 50 100
510105-Software Licensing 2,000 1,789 - - - -
510106-Subscriptions & Dues - 229 - 33 200 250
510109-Janitorial Services 7,398 8,812 13,000 8,879 10,000 - 510110-Landscaping Services - 9,175 95,000 50,819 115,000 232,500 510114-Contract Services - - - - - 15,000
510115-Recruitment - 1,059 1,500 322 450 -
510117-Traffic Sig. Operation & Maint 21,275 33,335 60,000 66,971 55,000 62,500 510121-Streetlight Repair and Maint. 68,880 45,640 110,000 31,707 86,000 110,000 510130-Graffiti Removal - 1,241 15,000 2,189 5,000 5,000 510150-Software Subscription - 50,092 15,000 17,816 19,500 36,000 510200-Repairs & Maintenance 3,285 38,070 50,000 53,988 50,000 100,000 510202-Hardware & Tools - - 20,000 8,767 10,000 10,000
510204-Equipment Repair 10,634 6,855 10,000 31,642 32,000 10,000 510205-Building Repair & Maintenance - 322 1,000 936 1,000 1,000 510300-Vehicle Operations 39,652 74,809 40,000 32,054 45,000 60,000 510302-Vehicle Operations - Fuel 8,739 12,164 70,000 59,669 80,750 75,000 510400-Professional Services 56,951 20,924 75,000 18,303 75,000 75,000 510420-Legal Services 1,800 100 2,500 - 2,500 2,500
510501-Training 212 2,118 7,500 3,726 5,000 10,000
510505-Travel 503 134 2,500 1,810 2,500 5,000
510601-Equipment Rental - - - - 8,322 20,000
510807-Regulatory & Permitting - 323 500 44 500 500
2024/25 SHAFTER OPERATING BUDGET 115

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Streets
Actual Actual Budget 11Mo Actual Projection Budget
2021/22 2022/23 2023/24 2023/24 2023/24 2024/25
510809-Assessment fees - 5,752 6,000 9,691 9,700 -
Total 83-Planned Operations $369,606 $500,834 $687,750 $443,136 $692,972 $931,850 85-Required Operations
510701-Communications 738 - 800 - 800 800
510704-Water 351 266 10,810 9,362 10,900 11,000
510705-Sewer 18 18 40 34 60 80
510706-Refuse 29,900 3,574 30,800 2,684 3,500 30,800
510707-Power 4,649 - 11,940 41,650 45,650 40,240
Total 85-Required Operations $54,715 $20,125 $54,390 $53,730 $60,910 $82,920 88-Operations -Internal
520100-Internal ISF Chrg - Shop 33,944 24,812 46,412 42,544 43,000 46,412 520200-Internal ISF Chrg - Building 9,345 2,191 17,380 15,932 26,000 17,380 520300-Internal ISF Chrg - IT 35,145 26,794 43,193 39,594 40,000 41,520 520400-Internal ISF Chrg - Liability - - 58,730 53,836 61,500 58,730 Total 88-Operations -Internal $101,894 $102,463 $165,715 $151,906 $170,500 $164,042 90-Debt Service
550100-Principal Payments - 9,997 - - - -
Total 90-Debt Service $0 $9,997 $0 $0 $0 $0
92-Capital Outlay
570100-Automotive Equipment - 193,174 - - 200,000 75,000 570200-Machinery & Equipment 989 111,666 - - 13,000 -
Total 92-Capital Outlay $989 $304,840 $0 $0 $213,000 $75,000 93-Capital Projects
580100-Capital Prj.- Infrastructure 2,356,417 91,531 25,000 44,365 45,000 - Total 93-Capital Projects $2,356,417 $91,531 $25,000 $44,365 $45,000 $0 Expenses $3,677,713 $2,131,395 $2,462,564 $2,003,169 $2,712,091 $3,096,286 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 $2,865,613 $0 $0 $0 $0 $0
Revenues $2,865,613 $0 $0 $0 $0 $0
Total Streets Net Surplus/(Deficit) ($809,260) ($2,128,596) ($2,459,724) ($1,997,544) ($2,705,491) ($3,093,556) 116 SHAFTER OPERATING BUDGET 2024/25

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2024/25 SHAFTER OPERATING BUDGET 117

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Public Facili�es Descrip�on of Major Services:

The Public Facili�es Division operates under the Public Works Department. This Division is responsible for the upkeep of all City Park landscaping, park restrooms, Arterial Street, and designated parkway landscaping.

Fiscal Year 2023-24 Highlights and Accomplishments
 Kirschenmann Park Field Improvements
 Veterans Park Basketball Court
 Mannel Park Shade Structure
Fiscal Year 2024-25 Goals and Objec�ves
 Con�nue grant-funded park upgrades and addi�ons
 Veterans Hall upgrades
 Reopen Aqua�cs Center
118 SHAFTER OPERATING BUDGET 2024/25

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Public Facilities PUBLIC FACILITIES
Actual Actual Budget 11Mo Actual Projection Budget
2021/22 2022/23 2023/24 2023/24 2023/24 2024/25
71-Fees for Service
415000-Miscelaneous Fees 360 360 360 455 675 360
Total 71-Fees for Service $664 $634 $360 $455 $675 $360 75-Rents & Concessions
450100-Facility Rental 3,035 5,540 3,020 8,041 9,500 7,000 450200-Park Rental - - 6,540 7,235 6,736 6,540
Total 75-Rents & Concessions $9,590 $11,976 $9,560 $15,276 $16,236 $13,540 77-Grants & Donations
470000-CA Grant - 94,853 - - - -
470040-CA Grant - Prop 68 Local Parks 65,653 - - - - -
470060-CA Grant - LCTOP - - - 38,000 - -
Total 77-Grants & Donations $65,653 $94,853 $0 $38,000 $0 $0 Revenues $75,907 $107,463 $9,920 $53,731 $16,911 $13,900 82-Wages & Benefits
500000-Full Time Wages 12,443 15,067 340,265 334,250 342,746 392,101 500100-Part Time Wages - 146 1,070 - 1,070 1,070
500400-Overtime 272 202 4,230 3,298 4,830 2,009
500500-Cellphone Allowance 72 72 1,560 1,325 1,602 1,560 500501-Auto Allowance 168 129 925 209 925 240
500502-Uniform & Equipment Allowance - 74 5,100 4,332 5,100 4,100 500504-One-Time Compensation 331 457 2,000 2,466 2,511 2,000 500506-Incentive- Bilingual Pay 83 66 2,615 2,840 3,345 2,400 500508-Incentive-Certificate Pay 22 - - - - -
500600-Retirement 1,805 1,071 - - - -
500602-Unfunded Accr. Liab. (UAL) - 90 - - - -
500603-PERS 3069 Misc. Classic - 1,891 40,400 27,953 40,400 26,899 500604-PERS 26454 Misc. Pepra - - 27,100 16,871 27,100 12,441 500700-OPEB - Health Insurance (553) - - - - -
500800-Health Insurance 4,249 3,278 92,015 79,880 92,015 75,387 500801-Dental Insurance 126 125 2,593 2,726 3,003 2,600 500802-Vision Insurance 58 59 1,208 1,271 1,417 1,207
500803-Life Insurance 57 68 918 1,478 1,635 1,448
500880-Work Comp Insurance 3,403 2,846 58,522 40,467 58,522 50,867 500990-Non-Cash Labor Cost Allocation (57) 19 - - - -
509000-Payroll Taxes 2,897 3,061 31,770 26,703 31,770 29,216 Total 82-Wages & Benefits $502,030 $468,990 $612,291 $546,069 $617,991 $605,545 83-Planned Operations
510000-Office Supplies - - 7,050 6,613 3,810 1,700
510001-Departmental Supplies - 163 78,501 49,744 33,650 76,500 510100-Service Agreements 505 588 51,600 2,547 55,100 50,000 510103-Postage & Freight 25 24 860 114 950 860
510105-Software Licensing - - 22,142 - - -
510106-Subscriptions & Dues - - 1,000 72 100 500
510109-Janitorial Services - 4,950 1,500 30,679 31,750 24,000 510110-Landscaping Services 1,799 7,097 44,341 29,569 53,425 127,500 510114-Contract Services 50,000 50,000 27,200 48,878 72,320 59,500 510115-Recruitment - 315 9,134 602 602 -
510150-Software Subscription - - - 14,458 16,675 18,500 510200-Repairs & Maintenance - - 75,100 69,444 77,650 93,700 510202-Hardware & Tools - - 8,000 16,214 18,325 33,000
510204-Equipment Repair - 6 15,201 4,001 4,200 33,000
510205-Building Repair & Maintenance - - 40,450 55,156 49,250 56,000 510300-Vehicle Operations - - 34,320 9,566 11,850 15,000 510302-Vehicle Operations - Fuel 62 157 6,000 19,253 23,830 10,000 510400-Professional Services 1,469 2,340 40,228 18,993 3,081 22,700 510420-Legal Services - 275 2,500 - - -
510501-Training - 1 10,203 1,912 8,599 10,000
510505-Travel - - 4,020 559 3,500 5,000
2024/25 SHAFTER OPERATING BUDGET 119

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Public Facilities
Actual Actual Budget 11Mo Actual Projection Budget
2021/22 2022/23 2023/24 2023/24 2023/24 2024/25
510600-Rents & Leases 2,400 2,400 - 2,200 2,400 2,400
510601-Equipment Rental - - 7,000 621 2,500 23,500
510801-Outside Agency Costs 27,000 25,000 20,000 13,769 20,000 25,000 510807-Regulatory & Permitting - 283 - 4 25 1,050
510809-Assessment fees - 160 7,150 9,142 9,216 20,000
510905-Water Testing/Samples - - - - - 25,000
Total 83-Planned Operations $260,564 $402,066 $513,500 $404,107 $502,808 $734,410 85-Required Operations
510701-Communications 456 456 4,940 5,801 6,800 6,250
510704-Water 974 768 165,420 113,559 156,000 167,790
510705-Sewer 178 178 570 501 600 600
510706-Refuse 329 1,886 4,110 5,370 6,000 6,300
510707-Power 120 (4) 73,020 44,424 53,100 73,260
510708-Natural Gas 180 30 2,350 2,014 2,350 2,350
Total 85-Required Operations $211,978 $167,035 $250,410 $171,669 $224,850 $256,550 88-Operations -Internal
520100-Internal ISF Chrg - Shop 3,772 2,757 5,157 4,727 9,800 5,157 520200-Internal ISF Chrg - Building - - 151,000 138,416 161,400 151,000 520300-Internal ISF Chrg - IT - - 33,467 30,678 69,950 32,170 520400-Internal ISF Chrg - Liability - - 42,470 38,931 73,500 42,470 Total 88-Operations -Internal $51,895 $168,461 $232,094 $212,752 $314,650 $230,797 92-Capital Outlay
570000-Furniture & Fixtures - - - - 1,500 -
570100-Automotive Equipment - - - - - 145,000
570200-Machinery & Equipment - 24,523 - - 25,000 -
Total 92-Capital Outlay $4,945 $24,523 $0 $0 $26,500 $145,000 93-Capital Projects
580200-Capital Prj.- Buildings & Imp. - - 506,392 251,316 274,510 1,440,000 580300-Capital Prj.- Other Imp. 9,500 750 93,750 233,078 529,750 - Total 93-Capital Projects $66,315 $435,776 $600,142 $484,394 $804,260 $1,440,000 Expenses $1,097,727 $1,666,851 $2,208,437 $1,818,991 $2,491,059 $3,412,302 Total Public Facilities Net Surplus/(Deficit) ($1,021,820) ($1,559,388) ($2,198,517) ($1,765,260) ($2,474,148) ($3,398,402) 120 SHAFTER OPERATING BUDGET 2024/25

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2024/25 SHAFTER OPERATING BUDGET 121

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Building Department Descrip�on of Major Services:

The Building Division of the City is responsible for upholding City Zoning Codes, Municipal Codes, California Building Codes, and various standards related to mechanical, electrical, plumbing, swimming pools, and Title 24 energy. Addi�onally, the division oversees the abatement of hazardous structures, issues building permits, conducts plan checks, and performs inspec�ons on both residen�al and commercial proper�es located within the City boundaries.

Fiscal Year 2023-24 Highlights and Accomplishments
 Permi�ed improvements for LGV Coupling
 Permi�ed improvements for Golden Bear Industries
 Approved a 416,072 sq � shell warehouse, located at 3601 Enterprise St  Completed renova�on project for 24-units at the Skyway Apartments  Completed the Amazon tenant improvements, now opera�ng at full capacity Fiscal Year 2024-25 Goals and Objec�ves
 Implement Land Management System
 Develop policies and procedures for code enforcement housing inspec�ons per AB 548 122 SHAFTER OPERATING BUDGET 2024/25

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BUILDING
Building Inspection
Actual Actual Budget 11Mo Actual Projection Budget
2021/22 2022/23 2023/24 2023/24 2023/24 2024/25
71-Fees for Service
410100-Building Fees - Misc 6,566 15,616 6,540 13,830 16,500 17,500 Total 71-Fees for Service $6,566 $15,616 $6,540 $13,830 $16,500 $17,500 73-License & Permits
430300-Building Permits 1,248,955 1,579,694 1,150,000 863,633 865,000 865,000 Total 73-License & Permits $1,248,955 $1,579,694 $1,150,000 $863,633 $865,000 $865,000 Revenues $1,255,521 $1,595,310 $1,156,540 $877,463 $881,500 $882,500 82-Wages & Benefits
500000-Full Time Wages 473,335 573,381 770,000 580,637 770,000 779,708 500100-Part Time Wages - 8,223 18,640 14,693 18,640 3,600 500400-Overtime 9,758 5,342 6,000 4,380 6,000 6,000
500500-Cellphone Allowance 5,299 6,104 6,000 5,165 6,000 6,000 500501-Auto Allowance 4,819 4,819 4,885 4,154 4,885 4,800 500502-Uniform & Equipment Allowance 1,404 1,707 2,000 1,237 2,000 2,000 500503-Education Reimbursement 309 576 380 269 380 -
500504-One-Time Compensation 5,917 6,966 - - - -
500506-Incentive- Bilingual Pay 697 644 768 932 1,090 672 500600-Retirement 50,456 36,166 - - - -
500602-Unfunded Accr. Liab. (UAL) - 3,660 - - - -
500603-PERS 3069 Misc. Classic - 10,299 42,000 27,173 42,000 25,674 500604-PERS 26454 Misc. Pepra - 17,706 55,000 42,557 55,000 40,819 500700-OPEB - Health Insurance 6,118 1,214 6,000 - 6,000 6,000 500800-Health Insurance 67,047 75,016 93,020 84,602 93,020 100,530 500801-Dental Insurance 3,459 3,567 3,707 3,485 3,707 3,849 500802-Vision Insurance 1,566 1,629 1,696 1,595 1,696 1,736 500803-Life Insurance 1,958 2,376 2,604 2,415 2,604 2,711 500880-Work Comp Insurance 149 - 53,882 14,307 53,882 18,569 500990-Non-Cash Labor Cost Allocation (11,734) 7,422 - - - - 509000-Payroll Taxes 37,728 44,804 53,168 46,428 53,168 56,928 Total 82-Wages & Benefits $737,913 $828,819 $1,119,750 $834,029 $1,120,072 $1,059,596 83-Planned Operations
510000-Office Supplies 2,234 4,381 3,500 8,022 8,500 4,000 510001-Departmental Supplies 12,084 17,167 9,000 11,644 12,500 9,000 510100-Service Agreements 195 212 300 148 300 300
510103-Postage & Freight 2,455 1,531 2,000 1,455 2,000 2,000 510105-Software Licensing 1,677 - 10,000 128 1,000 -
510106-Subscriptions & Dues 9,653 1,780 1,500 3,355 4,500 1,500 510110-Landscaping Services 1,555 1,167 1,500 1,520 2,000 - 510115-Recruitment 1,161 401 - 615 620 -
510150-Software Subscription - 67,033 - 9,955 13,000 65,800 510200-Repairs & Maintenance 3,727 2,944 4,200 2,064 2,580 - 510300-Vehicle Operations 9,615 14,511 12,300 11,289 12,300 12,300 510302-Vehicle Operations - Fuel 11,485 12,137 10,500 8,731 10,500 10,500 510400-Professional Services 139,392 178,361 150,000 12,320 150,000 150,000 510420-Legal Services 566 - - - - -
510501-Training 4,052 759 6,000 1,407 3,500 7,500
510505-Travel 1,670 3,469 4,200 70 1,000 5,500
Total 83-Planned Operations $201,521 $305,853 $215,000 $72,723 $224,300 $268,400 85-Required Operations
510701-Communications - 1,413 2,500 795 2,500 2,500
Total 85-Required Operations $0 $1,413 $2,500 $795 $2,500 $2,500 88-Operations -Internal
520000-Asset Replace - - 5,100 - 4,000 5,100
520100-Internal ISF Chrg - Shop 7,543 5,514 10,314 9,454 10,000 10,314 520200-Internal ISF Chrg - Building 36,365 11,092 14,190 13,008 16,000 14,190 520300-Internal ISF Chrg - IT 39,384 38,993 62,866 57,627 60,000 60,430 2024/25 SHAFTER OPERATING BUDGET 123

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Building Inspection
Actual Actual Budget 11Mo Actual Projection Budget
2021/22 2022/23 2023/24 2023/24 2023/24 2024/25
520400-Internal ISF Chrg - Liability 17,652 34,514 54,380 49,848 54,000 54,380 Total 88-Operations -Internal $100,944 $90,113 $146,850 $129,937 $144,000 $144,414 90-Debt Service
550100-Principal Payments - 13,378 - - - -
Total 90-Debt Service $0 $13,378 $0 $0 $0 $0
Expenses $1,040,378 $1,239,576 $1,484,100 $1,037,484 $1,490,872 $1,474,910 Total Building Inspection Net Surplus/(Deficit) $215,143 $355,734 ($327,560) ($160,021) ($609,372) ($592,410) 124 SHAFTER OPERATING BUDGET 2024/25

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2024/25 SHAFTER OPERATING BUDGET 125

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Code Compliance Descrip�on of Major Services:

The Code Compliance Division, a part of the Building Department, is tasked with ensuring adherence to the City’s Municipal Code and relevant State laws. Our mission is to enhance the quality of life in Sha�er by enforcing property maintenance standards, addressing public nuisance issues to enhance the visual appeal of the community, safeguarding property values, and promo�ng the health, safety, and well-being of our residents.

Fiscal Year 2024-25 Goals and Objec�ves
 Develop code enforcement officer safety standards policy per SB 296 126 SHAFTER OPERATING BUDGET 2024/25

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Code Compliance CODE COMPLIANCE
Actual Actual Budget 11Mo Actual Projection Budget
2021/22 2022/23 2023/24 2023/24 2023/24 2024/25
71-Fees for Service
410150-Abatement Fees 2,450 27,041 2,440 - - -
Total 71-Fees for Service $2,450 $27,041 $2,440 $0 $0 $0 Revenues $2,450 $27,041 $2,440 $0 $0 $0
82-Wages & Benefits
500000-Full Time Wages 24,925 47,553 70,904 59,952 70,904 78,639 500100-Part Time Wages - 11 - - - -
500400-Overtime - 712 3,000 556 3,000 3,000
500500-Cellphone Allowance - 231 - - - -
500502-Uniform & Equipment Allowance - 252 - - - -
500504-One-Time Compensation 3,710 - - - - 4,000
500506-Incentive- Bilingual Pay 358 - - - - -
500507-Incentive- Degree 1,314 - - - - -
500600-Retirement 4,756 1,755 - - - -
500602-Unfunded Accr. Liab. (UAL) - 425 - - - -
500604-PERS 26454 Misc. Pepra - 3,475 12,000 7,171 12,000 5,778 500800-Health Insurance 6,177 15,387 19,416 19,338 19,416 22,752 500801-Dental Insurance 192 396 514 461 514 514
500802-Vision Insurance 86 147 191 171 191 191
500803-Life Insurance 84 218 138 282 310 312
500880-Work Comp Insurance 2,265 1,549 2,379 1,596 2,379 1,991 500990-Non-Cash Labor Cost Allocation - 342 - - - -
509000-Payroll Taxes 2,290 3,879 5,100 4,628 5,100 5,774 Total 82-Wages & Benefits $46,157 $76,332 $113,642 $94,155 $113,814 $122,951 83-Planned Operations
510000-Office Supplies 672 2,741 3,000 1,817 2,500 2,500 510001-Departmental Supplies 566 1,626 4,000 1,829 4,000 4,000 510100-Service Agreements 215 206 1,750 123 250 250
510103-Postage & Freight 2,474 1,472 1,400 2,032 2,100 2,000 510106-Subscriptions & Dues 3 554 800 330 600 800
510110-Landscaping Services 1,550 1,169 1,500 1,520 2,000 - 510114-Contract Services - - - - - 15,000
510115-Recruitment - 313 - - - -
510150-Software Subscription - - - 602 750 3,500
510200-Repairs & Maintenance 587 1,216 1,200 1,792 2,500 1,000 510300-Vehicle Operations 867 - 2,500 2,268 2,850 2,100 510302-Vehicle Operations - Fuel - 1,637 1,200 1,610 1,800 1,800 510400-Professional Services 74,475 51,618 15,000 107 120 - 510501-Training (488) 3,719 1,500 1,506 2,000 2,500
510505-Travel - 1,343 300 571 571 900
Total 83-Planned Operations $80,921 $67,614 $34,150 $16,107 $22,041 $36,350 85-Required Operations
510701-Communications - - 600 - 600 600
Total 85-Required Operations $0 $0 $600 $0 $600 $600
88-Operations -Internal
520000-Asset Replace - - 1,275 - 1,000 1,275
520100-Internal ISF Chrg - Shop 1,886 - - - - -
520200-Internal ISF Chrg - Building 7,273 - - - - -
520300-Internal ISF Chrg - IT 5,305 4,016 6,471 5,932 8,300 6,220 520400-Internal ISF Chrg - Liability 3,082 - - - - -
Total 88-Operations -Internal $17,546 $4,016 $7,746 $5,932 $9,300 $7,495 Expenses $144,624 $147,962 $156,138 $116,194 $145,755 $167,396 Total Code Compliance Net Surplus/(Deficit) ($142,174) ($120,921) ($153,698) ($116,194) ($145,755) ($167,396) 2024/25 SHAFTER OPERATING BUDGET 127

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Water
Actual Actual Budget 11Mo Actual Projection Budget
2021/22 2022/23 2023/24 2023/24 2023/24 2024/25
94-Transfers-Out
595002-Trans Out - Water Operations 1,616,600 - - - - - Total 94-Transfers-Out $1,616,600 $0 $0 $0 $0 $0
Expenses $1,616,600 $0 $0 $0 $0 $0
Total Water Net Surplus/(Deficit) ($1,616,600) $0 $0 $0 $0 $0 128 SHAFTER OPERATING BUDGET 2024/25

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GENERAL FUND REVENUE DETAILS
Non-Departmental
Actual Actual Budget 11Mo Actual Projection Budget
2021/22 2022/23 2023/24 2023/24 2023/24 2024/25
70-Taxes
400000-Prop Tax - Current Sec 1,936,203 2,169,420 2,993,800 2,705,063 2,793,800 2,795,000 400001-Prop Tax - Current Unsec 198,837 264,476 269,766 264,623 269,766 270,000 400002-Prop Tax - Supp Current Sec 47,438 65,157 66,460 50,351 50,500 50,500 400003-Prop Tax - Supp Current Unsec 1,471 1,973 1,470 2,650 2,700 2,100 400004-Prop Tax - Prior Sec 23,100 23,843 22,990 15,542 16,000 24,400 400005-Prop Tax - Prior Unsec 2,520 6,214 2,510 (2,568) - - 400006-Prop Tax - Supp Prior Sec 4,840 5,780 4,820 9,097 9,460 8,000 400007-Prop Tax - Supp Prior Unsec 39 - 40 - - -
400008-Prop Tax - State-Aid Home Exem 19,211 16,285 19,120 8,578 8,600 16,700 400009-Prop Tax - Aircraft 5,837 (5,437) 5,810 10,102 10,500 600 400010-Prop Tax - In Lieu of VLF 3,069,166 3,933,782 4,248,484 4,400,954 4,450,000 4,015,000 400011-Prop Tax - RDA Pass Thru 57,460 61,131 57,180 62,914 65,000 65,000 400012-Prop Tax - ABx1 26 Excess 203,362 250,026 255,027 156,896 157,000 157,000 400013-Prop Tax - Other In Lieu Taxes 14,544 4,825 4,921 1,186 1,200 5,000 400100-Sales Tax - Bradley-Burns 23,647,976 25,136,604 25,372,000 17,583,106 27,070,000 27,787,000 400200-Franchise Tax - Electricity 477,370 592,859 604,717 596,775 604,717 605,000 400201-Franchise Tax - Natural Gas 91,033 136,248 138,973 157,506 158,000 139,000 400202-Franchise Tax - Refuse 439,322 462,093 1,107,829 944,860 1,107,829 753,000 400203-Franchise Tax - Cable 97,565 90,602 92,413 59,735 92,414 92,500 400400-Real Property Trans Tax 108,562 111,561 113,792 76,907 113,792 114,800 400700-Motor Vehicle License Fee/Tax - 20,999 21,419 26,332 27,500 21,400 Total 70-Taxes $30,445,856 $33,348,441 $35,403,541 $27,130,609 $37,008,778 $36,922,000 71-Fees for Service
412510-Late Fees - 9,520 - 24,677 - -
415000-Miscelaneous Fees 596,684 239,687 300,000 79,906 80,000 80,000 Total 71-Fees for Service $596,684 $249,207 $300,000 $104,583 $80,000 $80,000 73-License & Permits
435000-Misc Permits 750 760 750 422 700 750
Total 73-License & Permits $750 $760 $750 $422 $700 $750 74-Fines, Forfeitures,
440200-Penalties 1,412 10,149 1,410 9,320 9,550 6,000
Total 74-Fines, Forfeitures, $1,412 $10,149 $1,410 $9,320 $9,550 $6,000 75-Rents & Concessions
450000-Lease Revenues 301,720 500,237 309,380 368,196 500,000 500,000 450100-Facility Rental 25 30 30 - - -
450400-Mineral Rights 26,616 27,432 26,490 17,962 25,000 26,490 Total 75-Rents & Concessions $328,361 $527,699 $335,900 $386,158 $525,000 $526,490 76-Investment Earnings
460100-Interest - Property Tax 815 1,199 820 3,740 3,780 1,000 460145-Interest - Leases 14,620 14,950 - - - -
Total 76-Investment Earnings $15,435 $16,149 $820 $3,740 $3,780 $1,000 77-Grants & Donations
470108-FED GRNT County Pass Thru - (29,631) - - - -
Total 77-Grants & Donations $0 ($29,631) $0 $0 $0 $0
78-Other Revenue
480000-Sale of Prop - Capitalized - - - 1,170 - -
480100-Misc Refunds 24,798 29,835 24,680 36,480 36,500 24,680 480200-Loan Repayments - Gen Fund - - 300,000 - - -
480400-Restitution 713 - 710 - - -
Total 78-Other Revenue $25,511 $29,835 $325,390 $37,650 $36,500 $24,680 2024/25 SHAFTER OPERATING BUDGET 129

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Non-Departmental
Actual Actual Budget 11Mo Actual Projection Budget
2021/22 2022/23 2023/24 2023/24 2023/24 2024/25
80-Operations -Internal
416001-Ind Cost Allocation - Operat 341,795 1,416,064 340,090 1,421,810 1,421,811 1,422,000 Total 80-Operations -Internal $341,795 $1,416,064 $340,090 $1,421,810 $1,421,811 $1,422,000 Revenues $31,755,804 $35,568,673 $36,707,901 $29,094,292 $39,086,119 $38,982,920 83-Planned Operations
510001-Departmental Supplies - - - - 300 -
510109-Janitorial Services - - - 9,725 10,000 -
510202-Hardware & Tools - - - 3,983 4,250 -
Total 83-Planned Operations $0 $0 $0 $13,708 $14,550 $0 91-Other Non-Operationa
560800-Emergency Response 11,215 - - - 11,000 -
Total 91-Other Non-Operationa $11,215 $0 $0 $0 $11,000 $0 93-Capital Projects
580200-Capital Prj.- Buildings & Imp. 69,611 7,485 50,000 5,000 1,550 - Total 93-Capital Projects $69,611 $7,485 $50,000 $5,000 $1,550 $0 Expenses $80,826 $7,485 $50,000 $18,708 $27,100 $0
Total None Net Surplus/(Deficit) $31,674,978 $35,561,188 $36,657,901 $29,075,584 $39,059,019 $38,982,920 130 SHAFTER OPERATING BUDGET 2024/25

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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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132 SHAFTER OPERATING BUDGET 2024/25
FY24 vs FY25 Change
Actual Actual Budget Budget Dollar Pct % of
Enterprise Funds 2021/22 2022/23 2023/24 2024/25 Change Chg Total Water Operations 3,797,958 4,966,140 8,693,597 11,505,270 2,811,673 32.3% 58.9% Wastewater Operations 1,400,954 1,877,353 3,502,074 4,830,311 1,328,237 37.9% 24.7% Refuse 1,120,244 1,902,234 1,847,635 2,047,592 199,957 10.8% 10.5% Rail Operations 129,120 42,458 63,955 68,526 4,571 7.1% .4% Public Transit 312,335 393,021 935,905 533,753 (402,152) -43.0% 2.7% Telecommunications 198,045 179,649 413,467 544,344 130,877 31.7% 2.8% Total Enterprise Funds $6,958,656 $9,360,855 $15,456,633 $19,529,796 $4,073,163 26.4% 100% FY24 vs FY25 Change
Actual Actual Budget Budget Dollar Pct % of
Water Operations Category
Expenditures
2021/22 2022/23 2023/24 2024/25 Change Chg Total
82-Wages & Benefits 868,017 1,084,132 1,420,851 1,507,167 86,316 6.1% 13.1% 83-Planned Operations 975,717 1,415,480 1,456,160 1,588,250 132,090 9.1% 13.8% 85-Required Operations 1,393,663 1,474,984 1,761,970 1,775,550 13,580 .8% 15.4% 88-Operations -Internal 560,561 990,868 1,075,678 1,074,303 (1,375) -.1% 9.3% 90-Debt Service - 676 298,938 - (298,938) -100.0% .0%
92-Capital Outlay - - - 70,000 70,000 #.0% #.0%
93-Capital Projects - - 2,680,000 5,490,000 2,810,000 104.9% 47.7% Total Water Operations 3,797,958 4,966,140 8,693,597 11,505,270 2,811,673 32.3% 100% FY24 vs FY25 Change
Actual Actual Budget Budget Dollar Pct % of
Wastewater Operations Category
Expenditures
2021/22 2022/23 2023/24 2024/25 Change Chg Total
82-Wages & Benefits 350,111 357,104 557,076 526,372 (30,704) -5.5% 10.9% 83-Planned Operations 721,683 860,808 921,248 989,100 67,852 7.4% 20.5% 85-Required Operations 63,242 82,375 81,500 92,680 11,180 13.7% 1.9% 88-Operations -Internal 261,691 573,990 622,823 622,159 (664) -.1% 12.9% 90-Debt Service 4,227 3,076 319,427 - (319,427) -100.0% .0% 92-Capital Outlay - - - 70,000 70,000 #.0% #.0%
93-Capital Projects - - 1,000,000 2,530,000 1,530,000 153.0% 52.4% Total Wastewater Operations 1,400,954 1,877,353 3,502,074 4,830,311 1,328,237 37.9% 100% FY24 vs FY25 Change
Actual Actual Budget Budget Dollar Pct % of
Refuse Category Expenditures 2021/22 2022/23 2023/24 2024/25 Change Chg Total 82-Wages & Benefits 343,597 93,088 200,373 149,917 (50,456) -25.2% 7.3% 83-Planned Operations 463,497 1,473,249 1,281,087 1,515,000 233,913 18.3% 74.0% 85-Required Operations 70,708 13,170 43,850 60,350 16,500 37.6% 2.9% 88-Operations -Internal 242,442 322,325 322,325 322,325 .0% 15.7% 90-Debt Service - 402 - - #.0% #.0%
92-Capital Outlay - - - - #.0% #.0%
Total Refuse 1,120,244 1,902,234 1,847,635 2,047,592 199,957 10.8% 100% FY24 vs FY25 Change
Actual Actual Budget Budget Dollar Pct % of
Rail Operations Category Expenditures 2021/22 2022/23 2023/24 2024/25 Change Chg Total 82-Wages & Benefits 54,646 22,987 27,815 28,346 531 1.9% 41.4% 83-Planned Operations 19,808 15,697 30,600 30,600 .0% 44.7% 85-Required Operations 4,612 3,774 5,540 9,580 4,040 72.9% 14.0% 88-Operations -Internal 50,054 - - - #.0% #.0%
Total Rail Operations 129,120 42,458 63,955 68,526 4,571 7.1% 100%

ENTERPRISE FUNDS EXPENSE BUDGET CHANGES SUMMARY

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2024/25 SHAFTER OPERATING BUDGET 133
FY24 vs FY25 Change
Actual Actual Budget Budget Dollar Pct % of
Public Transit Category Expenditures 2021/22 2022/23 2023/24 2024/25 Change Chg Total 82-Wages & Benefits 193,818 210,924 311,846 302,836 (9,010) -2.9% 56.7% 83-Planned Operations 31,927 36,959 43,910 50,510 6,600 15.0% 9.5% 85-Required Operations 11,284 9,370 14,970 16,270 1,300 8.7% 3.0% 88-Operations -Internal 75,306 135,768 165,179 164,137 (1,042) -.6% 30.8% 92-Capital Outlay - - 400,000 - (400,000) -100.0% .0%
Total Public Transit 312,335 393,021 935,905 533,753 (402,152) -43.0% 100% FY24 vs FY25 Change
Actual Actual Budget Budget Dollar Pct % of
Telecommunications Category
Expenditures
2021/22 2022/23 2023/24 2024/25 Change Chg Total
83-Planned Operations 114,913 76,693 94,935 31,150 (63,785) -67.2% 5.7% 85-Required Operations 20,765 15,675 27,810 27,810 .0% 5.1% 88-Operations -Internal 62,367 87,281 140,722 135,270 (5,452) -3.9% 24.9% 92-Capital Outlay - - - - #.0% #.0%
93-Capital Projects - - 150,000 350,114 200,114 133.4% 64.3% Total Telecommunications 198,045 179,649 413,467 544,344 130,877 31.7% 100%

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134 SHAFTER OPERATING BUDGET 2024/25
Water
Operations
Wastewater
Operations Refuse
Rail
Operations
Public
Transit Fiber Total
Revenues $ 5,407,500 $ 2,635,000 $ 1,508,530 $ 458,960 75,000 $ $ 155,100 $ 10,240,090 Expenses:
82-Wages & Benefits 1,507,167 526,372 149,917 302,836 28,346 2,514,638 - 83-Planned Operations 1,588,250 989,100 1,515,000 30,600 50,510 31,150 4,204,610 85-Required Operations 1,775,550 92,680 60,350 16,270 9,580 27,810 1,982,240 88-Operations -Internal 1,074,303 622,159 322,325 164,137 - 135,270 2,318,194 90-Debt Service - - - - - - -
Operating Expenses 5,945,270 $2,230,311 $2,047,592 $68,526 $533,753 $194,230 $11,019,682 Operating Income (Loss) (537,770) $ $404,689 ($539,062) $6,474 ($74,793) ($39,130) ($779,592) 92-Capital Outlay 70,000 70,000 - - - 140,000 -
93-Capital Projects 5,490,000 2,530,000 - - 350,114 - 8,370,114 79-Transfers-In - - - - - - -
- - - - - - -
Non-Operating Expenses 5,560,000 2,600,000 - - 350,114 - 8,510,114 Net Income/(Loss) $ (6,097,770) $ (2,195,311) $ (539,062) $ (74,793) 6,474 $ $ (389,244) $ (9,289,706) Note: CAPEX do not show on the P&L for Enterprise Funds (historical values) because they are capitalized on the Statement of Net Position at the ACFR.

Historical P&L are shown on the ACFR. Depreciation expense is a non-cash item. 5,407,500
2,635,000
1,508,530
75,000
458,960
155,100
11,505,270
4,830,311
2,047,592
68,526
533,753
544,344
- 2,000,000 4,000,000 6,000,000 8,000,000 10,000,000 12,000,000 14,000,000 Water Operations
Wastewater Operations
Refuse
Rail Operations
Public Transit
Telecommunications 24/25 Proposed Budget
Enterprise Funds
24/25 Proposed Expenses 24/25 Projected Revenue

ENTERPRISE FUNDS SUMMARY CHART

Page 434 of 541 ends

2024/25 SHAFTER OPERATING BUDGET 135
20/21 Actual 21/22 Actual 22/23 Actual 23/24 Budget
23/24
Projected
24/25
Proposed
Revenues $ 5,301,458 $ 5,336,098 $ 5,719,728 $ 5,857,500 $ 5,330,143 $ 5,407,500 Expenses:
82-Wages & Benefits 829,586 868,017 1,084,132 1,420,851 1,430,501 1,507,167 83-Planned Operations 789,310 975,717 1,415,480 1,456,160 1,505,100 1,588,250 85-Required Operations 1,351,313 1,393,663 1,474,984 1,761,970 1,827,350 1,775,550 88-Operations -Internal 598,924 560,561 990,868 1,075,678 1,230,005 1,074,303 90-Debt Service - - 298,938 676 - -
Operating Expenses $3,569,133 $3,797,958 $4,966,140 $6,013,597 $5,992,956 $5,945,270 Operating Income (Loss) $1,732,325 $1,538,140 $753,588 ($156,097) ($662,813) ($537,770) 92-Capital Outlay 340 - - 110,000 - 70,000
93-Capital Projects (985,508) - 2,680,000 - 1,880,000 5,490,000 79-Transfers-In 1,662,929 - 33,817 3,000,000 - -
Non-Operating Expenses ($985,168) ($1,662,929) ($33,817) ($320,000) $1,990,000 $5,560,000 Net Income/(Loss) $ 2,717,493 $ 3,201,069 $ 787,405 $ 163,903 $ (2,652,813) $ (6,097,770) Note: CAPEX do not show on the P&L for Enterprise Funds (historical values) because they are capitalized on the Statement of Net Position at the ACFR.

Historical P&L are shown on the ACFR. Depreciation expense is a non-cash item. $0.8M $0.9M $1.1M $1.4M $1.4M $1.5M
$2.1M $2.4M
$2.9M
$0.6M $3.2M $3.3M $3.4M $0.6M
$1.0M
$1.4M $1.2M $1.1M
-$1.0M
$0.0M
$0.0M
$2.7M $2.0M
$5.6M
$5.3M $5.3M $5.7M $5.9M
$5.3M $5.4M
-$2.0M
$0.0M
$2.0M
$4.0M
$6.0M
$8.0M
$10.0M
$12.0M
$14.0M
20/21 Actual 21/22 Actual 22/23 Actual 23/24 Budget 23/24 Projected 24/25 Proposed 24/25 Proposed Budget
Water Operations
Labor M&O Other Operating Expenses Capital Requests & CIP Revenues

WATER SUMMARY

Page 435 of 541 ends

136 SHAFTER OPERATING BUDGET 2024/25
20/21 Actual 21/22 Actual 22/23 Actual 23/24 Budget
23/24
Projected
24/25
Proposed
Revenues $ 2,409,336 $ 2,570,629 $ 2,529,763 $ 2,735,000 $ 2,542,000 $ 2,635,000 Expenses:
82-Wages & Benefits 371,844 350,111 357,104 557,076 559,906 526,372 83-Planned Operations 867,726 721,683 860,808 921,248 946,710 989,100 85-Required Operations 67,590 63,242 82,375 81,500 86,800 92,680 88-Operations -Internal 347,779 261,691 573,990 622,823 692,160 622,159 90-Debt Service 5,826 4,227 3,076 319,427 70,100 -
Operating Expenses $1,660,765 $1,400,954 $1,877,353 $2,502,074 $2,355,676 $2,230,311 Operating Income (Loss) $748,571 $1,169,675 $652,410 $232,926 $186,324 $404,689 92-Capital Outlay 340 - - 103,000 - 70,000
93-Capital Projects (340) - 1,000,000 - 750,000 2,530,000 79-Transfers-In 16,259 - 13,506 100,000 336,339 -
Non-Operating Expenses 16,259 - 13,506 1,100,000 1,189,339 2,600,000 Net Income/(Loss) $ 748,571 $ 1,153,416 $ 638,904 $ (867,074) $ (1,003,015) $ (2,195,311) Note: CAPEX do not show on the P&L for Enterprise Funds (historical values) because they are capitalized on the Statement of Net Position at the ACFR.

Historical P&L are shown on the ACFR. Depreciation expense is a non-cash item. $0.4M $0.4M $0.4M $0.6M $0.6M $0.5M
$0.9M $0.8M $0.9M $1.0M $1.0M $1.1M
$0.4M $0.3M
$0.6M
$0.9M $0.9M $0.7M
$1.7M
$1.4M
$1.9M
$4.5M
$4.0M
$7.4M
$2.4M $2.6M $2.5M $2.8M $2.9M $2.6M
$0.0M
$2.0M
$4.0M
$6.0M
$8.0M
$10.0M
$12.0M
20/21 Actual 21/22 Actual 22/23 Actual 23/24 Budget 23/24 Projected 24/25 Proposed 24/25 Proposed Budget
Wastewater Operations
Labor M&O Other Operating Expenses Capital Requests & CIP Revenues

WASTEWATER SUMMARY

Page 436 of 541 ends

2024/25 SHAFTER OPERATING BUDGET 137
20/21 Actual 21/22 Actual 22/23 Actual 23/24 Budget
23/24
Projected
24/25
Proposed
Revenues $ 1,240,972 $ 1,421,358 $ 1,751,106 $ 1,545,530 $ 1,715,711 $ 1,508,530 Expenses:
82-Wages & Benefits 405,092 343,597 93,088 200,373 202,789 149,917 83-Planned Operations 466,140 463,497 1,473,249 1,281,087 1,509,650 1,515,000 85-Required Operations 35,247 70,708 13,170 43,850 32,350 60,350 88-Operations -Internal 371,956 242,442 322,325 322,325 371,000 322,325 90-Debt Service - - 402 - - -
Operating Expenses $1,278,435 $1,120,244 $1,902,234 $1,847,635 $2,115,789 $2,047,592 Operating Income (Loss) (37,463) $ $301,114 ($151,128) ($302,105) ($400,078) ($539,062) 92-Capital Outlay (240,874) - - - 9,500 -
79-Transfers-In 25,260 - - - - -
Non-Operating Expenses (240,874) (25,260) - - 9,500 -
Net Income/(Loss) $ 203,411 $ 326,374 $ (151,128) $ (302,105) $ (409,578) $ (539,062) Note: CAPEX do not show on the P&L for Enterprise Funds (historical values) because they are capitalized on the Statement of Net Position at the ACFR.

Historical P&L are shown on the ACFR. Depreciation expense is a non-cash item. $0.4M $0.3M
$0.1M $0.2M $0.2M $0.1M
$0.5M $0.5M
$1.5M $1.3M
$1.5M $1.6M
$0.4M
$0.2M
$0.3M $0.3M
$0.4M $0.3M
$1.2M
$1.4M
$1.8M
$1.5M
$1.7M
$1.5M
$0.0M
$0.5M
$1.0M
$1.5M
$2.0M
$2.5M
20/21 Actual 21/22 Actual 22/23 Actual 23/24 Budget 23/24 Projected 24/25 Proposed 24/25 Proposed Budget
Refuse Operations
Labor M&O Other Operating Expenses Capital Requests & CIP Revenues

REFUSE SUMMARY

Page 437 of 541 ends

138 SHAFTER OPERATING BUDGET 2024/25
20/21 Actual 21/22 Actual 22/23 Actual 23/24 Budget
23/24
Projected
24/25
Proposed
Revenues $ 900 $ - $ 75,000 - $ $ 75,000 - $
Expenses:
82-Wages & Benefits 78,192 54,646 22,987 27,815 27,960 28,346 83-Planned Operations 17,305 19,808 15,697 30,600 44,070 30,600 85-Required Operations 3,130 4,612 3,774 5,540 9,300 9,580 88-Operations -Internal 55,340 50,054 - 103,500 - -
Operating Expenses $153,967 $129,120 $42,458 $63,955 $184,830 $68,526 Operating Income (Loss) ($153,067) ($129,120) ($42,458) $11,045 ($184,830) $6,474 79-Transfers-In - 2,372 - - - -
Non-Operating Expenses (2,372) - - - - -
Net Income/(Loss) $ (153,067) $ (126,748) $ (42,458) $ 11,045 $ (184,830) $ 6,474 Note: CAPEX do not show on the P&L for Enterprise Funds (historical values) because they are capitalized on the Statement of Net Position at the ACFR.

Historical P&L are shown on the ACFR. Depreciation expense is a non-cash item. $0.1M
$0.1M
$0.0M $0.0M $0.0M $0.0M
$0.0M
$0.0M
$0.0M
$0.0M
$0.1M
$0.0M
$0.1M
$0.1M
$0.0M
$0.0M
$0.1M
$0.0M
$0.0M $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
20/21 Actual 21/22 Actual 22/23 Actual 23/24 Budget 23/24 Projected 24/25 Proposed 24/25 Proposed Budget
Rail Operations
Labor M&O Other Operating Expenses Capital Requests & CIP Revenues

RAIL SUMMARY

Page 438 of 541 ends

2024/25 SHAFTER OPERATING BUDGET 139
20/21 Actual 21/22 Actual 22/23 Actual 23/24 Budget
23/24
Projected
24/25
Proposed
Revenues $ 408,975 $ 263,950 $ 363,358 $ 858,960 $ 622,500 $ 458,960 Expenses:
82-Wages & Benefits 181,079 193,818 210,924 311,846 312,812 302,836 83-Planned Operations 53,863 31,927 36,959 43,910 53,100 50,510 85-Required Operations 5,798 11,284 9,370 14,970 15,500 16,270 88-Operations -Internal 104,811 75,306 135,768 165,179 177,705 164,137 Operating Expenses $345,551 $312,335 $393,021 $535,905 $559,117 $533,753 Operating Income (Loss) $63,424 ($48,385) ($29,663) $323,055 $63,383 ($74,793) 92-Capital Outlay 15,438 - 400,000 - 155,520 -
79-Transfers-In - 8,667 - - - -
Non-Operating Expenses 15,438 8,667 400,000 - 155,520 - Net Income/(Loss) $ 47,986 $ (57,052) $ (29,663) $ (76,945) $ (92,137) $ (74,793) Note: CAPEX do not show on the P&L for Enterprise Funds (historical values) because they are capitalized on the Statement of Net Position at the ACFR.

Historical P&L are shown on the ACFR. Depreciation expense is a non-cash item. $0.2M $0.2M $0.2M
$0.3M $0.3M $0.3M
$0.1M $0.0M $0.0M
$0.1M $0.1M $0.1M
$0.1M $0.1M
$0.1M
$0.2M $0.2M $0.4M $0.2M
$0.3M
$0.4M
$0.9M
$0.6M
$0.5M
$0.0M
$0.1M
$0.2M
$0.3M
$0.4M
$0.5M
$0.6M
$0.7M
$0.8M
$0.9M
$1.0M
20/21 Actual 21/22 Actual 22/23 Actual 23/24 Budget 23/24 Projected 24/25 Proposed 24/25 Proposed Budget
Public Transit Operations
Labor M&O Other Operating Expenses Capital Requests & CIP Revenues

DIAL-A-RIDE SUMMARY

Page 439 of 541 ends

140 SHAFTER OPERATING BUDGET 2024/25
20/21 Actual 21/22 Actual 22/23 Actual 23/24 Budget
23/24
Projected
24/25
Proposed
Revenues $ 178,222 $ 311,918 $ 411,234 $ 704,100 $ 227,600 $ 155,100 Expenses:

Wages & Benefits
83-Planned Operations 88,996 114,913 76,693 94,935 89,998 31,150 85-Required Operations 21,139 20,765 15,675 27,810 18,000 27,810 88-Operations -Internal 2,537 62,367 87,281 140,722 153,722 135,270 Operating Expenses 112,672 $198,045 $179,649 $263,467 $261,720 $194,230 Operating Income (Loss) $65,550 $113,873 $231,585 $440,633 ($34,120) ($39,130) 92-Capital Outlay (16,233) - - - 35,000 -
93-Capital Projects - - 150,000 - 150,000 350,114
Non-Operating Expenses ($16,233) $0 $0 $150,000 $185,000 $350,114 Net Income/(Loss) $ 81,783 $ 113,873 $ 231,585 $ 290,633 $ (219,120) $ (389,244) Note: CAPEX do not show on the P&L for Enterprise Funds (historical values) because they are capitalized on the Statement of Net Position at the ACFR.

Historical P&L are shown on the ACFR. Depreciation expense is a non-cash item. $0.1M $0.1M $0.1M $0.1M $0.1M
$0.1M
$0.0M
$0.1M
$0.1M
$0.1M
$0.0M
$0.2M
$0.3M
$0.4M
$0.7M
$0.2M
$0.2M
-$0.1M
$0.0M
$0.1M
$0.2M
$0.3M
$0.4M
$0.5M
$0.6M
$0.7M
$0.8M
20/21 Actual 21/22 Actual 22/23 Actual 23/24 Budget 23/24 Projected 24/25 Proposed 24/25 Proposed Budget
Fiber/Telecommunications Operations
M&O Other Operating Expenses Capital Requests & CIP Revenues

FIBER SUMMARY

Page 440 of 541 ends

Five-Year Projection
21/22 Actual 22/23 Actual
23/24
Projected
24/25
Proposed
25/26
Forecast
26/27
Forecast 27/28 Forecast 28/29 Forecast
Beg. Fund Balance $ 1,113,163 $ 3,569,965 $ 2,467,223 $ (185,590) $ (5,833,360) $ (7,768,312) $ (8,822,096) $ (10,041,243) Revenues 5,336,098 5,719,728 5,330,143 5,407,500 5,569,725 5,736,817 5,908,922 6,086,190 Grants 450,000 4,000,000 2,500,000
Labor Costs 868,017 1,084,132 1,430,501 1,507,167 1,552,239 1,597,761 1,643,739 1,690,176 Operating Expenditures 975,717 1,415,480 1,505,100 1,588,250 1,612,074 1,636,255 1,660,799 1,685,711 Utilty Costs 1,393,663 1,474,984 1,827,350 1,775,550 1,811,061 1,847,282 1,884,228 1,921,913 Internal Charges 560,561 990,868 1,230,005 1,074,303 1,074,303 1,074,303 1,074,303 1,074,303 Debt Service - 676 - - - - - -
Depreciation - - - - - - - -
ST Operating Expenditures 3,797,958 4,966,140 5,992,956 5,945,270 6,049,677 6,155,601 6,263,069 6,372,103 Capital Equipment & Fleet - 110,000 - 70,000 70,000 70,000 70,000 70,000 CIP 1,890,147 1,880,000 5,490,000 5,385,000 3,065,000 795,000 850,000 ST Capital Expenditures 1,890,147 - 1,990,000 5,560,000 5,455,000 3,135,000 865,000 920,000 GAAP Adjustments 744,267 - - - - - - -
Transfers-In 1,662,929 33,817 - - - - - -
Net Change 2,456,802 (1,102,742) (2,652,813) (5,647,770) (1,934,952) (1,053,784) (1,219,147) (1,205,913) End. Fund Balance 3,569,965 2,467,223 (185,590) (5,833,360) (7,768,312) (8,822,096) (10,041,243) (11,247,156) Note: CAPEX do not show on the P&L for Enterprise Funds (historical values) because they are capitalized on the Statement of Net Position at the ACFR.

Historical P&L are shown on the ACFR. Depreciation expense is a non-cash item. 3,569,965
2,467,223
(185,590)
(5,833,360)
(7,768,312)
(8,822,096)
(10,041,243)
(11,247,156) (12,000,000)
(10,000,000)
(8,000,000)
(6,000,000)
(4,000,000)
(2,000,000)
-
2,000,000
4,000,000
6,000,000
21/22 Actual 22/23 Actual 23/24 Projected 24/25 Proposed 25/26 Forecast 26/27 Forecast 27/28 Forecast 28/29 Forecast End. Fund Balance

WATER FIVE-YEAR PROJECTION
2024/25 SHAFTER OPERATING BUDGET 141

Page 441 of 541 ends

Five-Year Projection
21/22 Actual 22/23 Actual
23/24
Projected
24/25
Proposed 25/26 Forecast 26/27 Forecast 27/28 Forecast 28/29 Forecast Beg. Fund Balance $ 2,752,170 $ 3,167,899 $ 2,898,219 $ (537,794) $ (7,493,416) $ (8,834,333) $ (9,868,971) $ (10,620,382) Revenues 2,570,629 2,529,763 2,542,000 2,635,000 2,714,050 2,795,472 2,879,336 2,965,716 Grants
Labor Costs 350,111 357,104 559,906 526,372 561,636 597,252 633,225 669,557 Operating Expenditures 721,683 860,808 946,710 989,100 998,991 1,008,981 1,019,071 1,029,262 Utilty Costs 63,242 82,375 86,800 92,680 94,070 95,481 96,913 98,367 Internal Charges 261,691 573,990 692,160 622,159 625,270 628,396 631,538 634,696 Debt Service 4,227 3,076 70,100 - - - - -
Depreciation - - - - - - - -
Other - 103,000 - 70,000 - - - -
ST Operating Expenditures 1,400,954 1,877,353 2,355,676 2,230,311 2,279,967 2,330,110 2,380,747 2,431,882 Capital Equipment & Fleet - 750,000 - 2,530,000 450,000 450,000 450,000 450,000 CIP 770,205 935,596 3,208,676 4,830,311 1,325,000 1,050,000 800,000 850,000 ST Capital Expenditures 770,205 935,596 3,958,676 7,360,311 1,775,000 1,500,000 1,250,000 1,300,000 GAAP Adjustments - - - - - - - -
Transfers-In 16,259 13,506 336,339 - - - - -
Net Change 415,729 (269,680) (3,436,013) (6,955,622) (1,340,917) (1,034,638) (751,411) (766,166) End. Fund Balance 3,167,899 2,898,219 (537,794) (7,493,416) (8,834,333) (9,868,971) (10,620,382) (11,386,548) Note: CAPEX do not show on the P&L for Enterprise Funds (historical values) because they are capitalized on the Statement of Net Position at the ACFR.

Historical P&L are shown on the ACFR. Depreciation expense is a non-cash item. 3,167,899 2,898,219
(537,794)
(7,493,416)
(8,834,333)
(9,868,971)
(10,620,382)
(11,386,548)
(14,000,000)
(12,000,000)
(10,000,000)
(8,000,000)
(6,000,000)
(4,000,000)
(2,000,000)
-
2,000,000
4,000,000
21/22 Actual 22/23 Actual 23/24 Projected 24/25 Proposed 25/26 Forecast 26/27 Forecast 27/28 Forecast 28/29 Forecast End. Fund Balance

WASTEWATER FIVE-YEAR PROJECTION
142 SHAFTER OPERATING BUDGET 2024/25

Page 442 of 541 ends

Five-Year Projection
21/22 Actual 22/23 Actual
23/24
Projected
24/25
Proposed
25/26
Forecast
26/27
Forecast
27/28
Forecast
28/29
Forecast
Beg. Fund Balance $ 75,747 $ 630,914 $ 330,321 $ 301,243 $ 84,506 $ (87,040) $ (211,133) $ (285,416) Revenues 1,421,358 1,751,106 1,715,711 1,508,530 1,568,871 1,631,626 1,696,891 1,764,767 Grants
Labor Costs 343,597 93,088 202,789 149,917 149,917 149,917 149,917 149,917 Operating Expenditures 463,497 1,473,249 1,509,650 1,515,000 1,530,150 1,545,452 1,560,907 1,576,516 Utilty Costs 70,708 13,170 32,350 60,350 60,350 60,350 60,350 60,350 Internal Charges 242,442 322,325 - - - - - -
Debt Service - 402 - - - - - -
Depreciation 88,272 - - - - - - -
Other - - - - - - - -
ST Operating Expenditures 1,208,516 1,902,234 1,744,789 1,725,267 1,740,417 1,755,719 1,771,174 1,786,783 Capital Equipment & Fleet
CIP
ST Capital Expenditures - - - - - - - -
GAAP Adjustments (317,065) 149,465 - - - - - -
Transfers-In 25,260 - - - - - - -
Net Change 555,167 (300,593) (29,078) (216,737) (171,546) (124,093) (74,283) (22,016) End. Fund Balance 630,914 330,321 301,243 84,506 (87,040) (211,133) (285,416) (307,432) Note: CAPEX do not show on the P&L for Enterprise Funds (historical values) because they are capitalized on the Statement of Net Position at the ACFR.

Historical P&L are shown on the ACFR. Depreciation expense is a non-cash item. 630,914
330,321
301,243
84,506
(87,040)
(211,133)
(285,416) (307,432)
(400,000)
(200,000)
-
200,000
400,000
600,000
800,000
21/22 Actual 22/23 Actual 23/24 Projected 24/25 Proposed 25/26 Forecast 26/27 Forecast 27/28 Forecast 28/29 Forecast End. Fund Balance

REFUSE FIVE-YEAR PROJECTION
2024/25 SHAFTER OPERATING BUDGET 143

Page 443 of 541 ends

144 SHAFTER OPERATING BUDGET 2024/25
WATER
Water Operations
Actual Actual Budget 11Mo Actual Projection Budget
Account 2021/22 2022/23 2023/24 2023/24 2023/24 2024/25 410000-Utility User Fees 4,856,189 5,272,048 5,400,000 4,586,444 5,300,000 5,400,000 410001-Construction Water Fees 6,137 7,500 - 5,595 6,500 - 410200-Agreement Services Fees 175,447 261,794 - 206,775 - - 412500-Reconnection Fees - 2,750 - 32,814 - -
415000-Miscelaneous Fees 7,488 56,987 7,500 37,523 38,000 7,500 Sub-Total 71-Fees for Service $5,045,261 $5,601,079 $5,407,500 $4,869,151 $5,344,500 $5,407,500 430300-Building Permits - - - 3,317 - -
Sub-Total 73-License & Permits $0 $0 $0 $3,317 $0 $0
450000-Lease Revenues 7,158 35,253 - - - -
Sub-Total 75-Rents & Concessions $7,158 $35,253 $0 $0 $0 $0 460002-Interest 5691 Saving - 3,860 - - - -
460015-Interest CA Class - 3,202 - - - -
460020-Interest LAIF - 5,536 - - - -
460021-Interest Investments 15,398 43,609 - - - -
460145-Interest - Leases 7,782 15,198 - - - -
469900-Allocated Interest 6,365 7,991 - (14,356) (14,357) - Sub-Total 76-Investment Earnings $29,545 $79,396 $0 ($14,356) ($14,357) $0 470000-CA Grant - - 450,000 - - -
470107-FED GRNT State Pass thru 254,134 - - - - -
470200-Other Agency Grant-Misc - 4,000 - 5,000 - -
Sub-Total 77-Grants & Donations $254,134 $4,000 $450,000 $5,000 $0 $0 Total Revenues $5,336,098 $5,719,728 $5,857,500 $4,863,112 $5,330,143 $5,407,500 500000-Full Time Wages 473,006 635,575 886,062 687,642 886,062 927,255 500100-Part Time Wages 285 - 12,000 12,194 14,050 8,281 500400-Overtime 6,368 9,913 23,150 20,444 23,150 6,500
500500-Cellphone Allowance 6,616 6,420 12,600 10,787 12,600 22,776 500501-Auto Allowance 2,442 2,536 2,580 1,879 2,580 2,022 500502-Uniform & Equipment Allowance 4,216 5,950 6,000 5,480 6,000 6,000 500503-Education Reimbursement 10 - - - - -
500504-One-Time Compensation 5,984 11,804 12,821 12,821 12,821 8,600 500506-Incentive- Bilingual Pay 1,485 2,622 6,096 6,049 6,096 6,491 500507-Incentive- Degree - 98 280 246 280 317
500508-Incentive-Certificate Pay 1,657 2,076 3,263 2,342 3,263 3,784 500600-Retirement 76,632 55,505 - - - -
500602-Unfunded Accr. Liab. (UAL) - 3,823 - - - -
500603-PERS 3069 Misc. Classic - 30,496 68,000 68,062 75,600 64,502 500604-PERS 26454 Misc. Pepra - 13,411 28,000 27,584 28,000 27,532 500700-OPEB - Health Insurance - - 1,480 1,266 1,480 -
500800-Health Insurance 125,819 156,726 207,285 182,588 207,285 232,819 500801-Dental Insurance 3,705 4,433 5,605 4,644 5,605 5,661 500802-Vision Insurance 1,749 2,141 2,798 2,310 2,798 2,673 500803-Life Insurance 2,000 2,746 3,056 2,923 3,056 3,157 500880-Work Comp Insurance 78,833 95,912 82,775 81,120 82,775 110,982 500990-Non-Cash Labor Cost Allocation (5,456) (7,420) - - - - 509000-Payroll Taxes 36,336 49,365 57,000 55,589 57,000 67,815 Sub-Total 82-Wages & Benefits $868,017 $1,084,132 $1,420,851 $1,185,970 $1,430,501 $1,507,167 510000-Office Supplies 712 415 1,000 3,157 750 1,000
510001-Departmental Supplies 225,995 36,061 45,000 22,027 22,950 25,000 510100-Service Agreements 1,156 364 1,250 1,579 3,000 - 510103-Postage & Freight 1,674 4,461 2,000 3,883 4,000 4,250 510104-Advertising - - - 467 - -
510105-Software Licensing 6,645 3,051 - - - -
510106-Subscriptions & Dues 1,963 7,146 4,000 30,021 30,500 4,500 510109-Janitorial Services 8,654 10,678 10,000 8,879 10,500 - 510114-Contract Services - - - - - 15,000
510115-Recruitment - 409 1,000 - - -
510150-Software Subscription - 16,322 25,000 23,589 25,750 46,500 510200-Repairs & Maintenance 3,750 200,452 200,000 105,966 150,000 200,000 510202-Hardware & Tools - - 15,000 20,956 24,500 20,000 510204-Equipment Repair 5,824 11,631 40,000 31,989 32,500 30,000 510205-Building Repair & Maintenance - 322 1,000 936 1,000 1,000

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2024/25 SHAFTER OPERATING BUDGET 145
Water Operations
Actual Actual Budget 11Mo Actual Projection Budget
Account 2021/22 2022/23 2023/24 2023/24 2023/24 2024/25 510300-Vehicle Operations 22,413 18,642 17,500 9,755 12,000 15,000 510302-Vehicle Operations - Fuel 27,719 33,953 30,000 26,930 35,000 40,000 510400-Professional Services 216,746 64,084 116,000 80,568 100,000 85,000 510420-Legal Services 1,500 - 2,000 - - 15,000
510501-Training 2,014 7,146 10,000 7,648 10,000 10,000
510505-Travel 506 3,206 5,000 6,435 8,500 10,000
510807-Regulatory & Permitting 277,794 406,930 419,000 330,110 419,000 441,000 510809-Assessment fees - 1,292 1,400 7,149 7,150 10,000 510900-Treatment Supplies 170,652 467,337 402,010 344,457 500,000 500,000 510905-Water Testing/Samples - 121,578 108,000 92,774 108,000 115,000 Sub-Total 83-Planned Operations $975,717 $1,415,480 $1,456,160 $1,159,274 $1,505,100 $1,588,250 510118-Credit Card Processing Fees 7,796 12,425 6,120 14,995 16,000 16,500 510701-Communications 7,079 7,338 7,100 6,237 7,100 7,100 510704-Water 703 533 730 586 700 730
510705-Sewer 36 36 40 34 50 40
510706-Refuse - 1,886 - 2,684 3,000 3,200
510707-Power 1,305,054 1,452,867 1,747,480 1,212,789 1,740,000 1,747,480 510708-Natural Gas 925 330 500 604 500 500
510805-Bad Debt Expense 72,070 (431) - 30,434 60,000 -
Sub-Total 85-Required Operations $1,393,663 $1,474,984 $1,761,970 $1,268,363 $1,827,350 $1,775,550 520000-Asset Replace - - 3,060 - 3,000 3,060
520100-Internal ISF Chrg - Shop 20,743 15,164 28,364 26,000 26,005 28,364 520200-Internal ISF Chrg - Building 9,616 2,159 2,760 2,530 16,000 2,760 520300-Internal ISF Chrg - IT 38,320 22,016 35,495 32,537 51,000 34,120 520400-Internal ISF Chrg - Liability 243,231 94,660 149,130 136,702 180,000 149,130 521000-Internal Admin Charges 130,838 236,421 236,421 216,719 232,000 236,421 521100-Ind Cost Allocation 117,813 620,448 620,448 721,680 722,000 620,448 Sub-Total 88-Operations -Internal $560,561 $990,868 $1,075,678 $1,136,168 $1,230,005 $1,074,303 550000-Interest Expense - 676 298,938 - - -
Sub-Total 90-Debt Service $0 $676 $298,938 $0 $0 $0
570100-Automotive Equipment - 57,815 - - 60,000 70,000
570200-Machinery & Equipment 989 77,274 - - 50,000 -
570900-Capital Out.- Contra Acct. (989) (135,089) - - - - Sub-Total 92-Capital Outlay $0 $0 $0 $0 $110,000 $70,000 580100-Capital Prj.- Infrastructure 1,261,456 1,200,413 2,680,000 2,340,240 1,880,000 5,485,000 580200-Capital Prj.- Buildings & Imp. - - - - - 5,000
580900-Capital Prj.- Contra Acct. (451,432) (357,401) - - - - 580901-Capital Prj.- CIP Contra Acct. (810,024) (843,012) - - - - Sub-Total 93-Capital Projects $0 $0 $2,680,000 $2,028,294 $1,880,000 $5,490,000 Total Expenses $3,797,958 $4,966,140 $8,693,597 $6,778,069 $7,982,956 $11,505,270 490001-Trans In - Gen Fund-TCP 1,616,600 - - - - -
490200-Trans In - Federal Grants - - 3,000,000 - - -
Sub-Total 79-Transfers-In $1,662,929 $33,817 $3,000,000 $0 $0 $0 Total Revenues $1,662,929 $33,817 $3,000,000 $0 $0 $0
Total Water Operations Net Surplus/(Deficit) $3,201,069 $787,405 $163,903 ($1,914,957) ($2,652,813) ($6,097,770)

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146 SHAFTER OPERATING BUDGET 2024/25

WASTEWATER
Wastewater Operations
Actual Actual Budget 11Mo Actual Projection Budget
Account 2021/22 2022/23 2023/24 2023/24 2023/24 2024/25 410000-Utility User Fees 2,415,468 2,463,592 2,700,000 2,400,476 2,500,000 2,600,000 Sub-Total 71-Fees for Service $2,415,468 $2,463,592 $2,700,000 $2,400,476 $2,500,000 $2,600,000 460002-Interest 5691 Saving - 4,020 - - - -
460015-Interest CA Class - 3,335 - - - -
460020-Interest LAIF - 5,766 - - - -
460021-Interest Investments 32,081 45,418 - - - -
469900-Allocated Interest 12,006 2,946 35,000 (14,952) 42,000 35,000 Sub-Total 76-Investment Earnings $44,087 $61,485 $35,000 ($14,952) $42,000 $35,000 470107-FED GRNT State Pass thru 109,348 - - - - -
470200-Other Agency Grant-Misc - 4,000 - 5,000 - -
Sub-Total 77-Grants & Donations $109,348 $4,000 $0 $5,000 $0 $0 480100-Misc Refunds 1,726 686 - - - -
Sub-Total 78-Other Revenue $1,726 $686 $0 $0 $0 $0
Total Revenues $2,570,629 $2,529,763 $2,735,000 $2,390,524 $2,542,000 $2,635,000 500000-Full Time Wages 203,136 218,796 349,273 253,201 349,273 334,676 500100-Part Time Wages 285 - 12,000 12,191 14,050 8,278 500400-Overtime 1,260 2,865 4,800 4,795 4,800 1,700
500500-Cellphone Allowance 2,530 1,870 3,150 2,669 3,150 5,212 500501-Auto Allowance 2,394 2,290 2,455 1,370 2,455 1,434 500502-Uniform & Equipment Allowance 1,623 2,449 2,100 1,756 2,100 2,100 500503-Education Reimbursement 10 - - - - -
500504-One-Time Compensation 2,827 4,449 8,300 8,128 8,300 3,500 500506-Incentive- Bilingual Pay 539 1,133 2,477 2,629 3,060 2,872 500507-Incentive- Degree - 98 280 246 280 317
500508-Incentive-Certificate Pay 743 458 815 417 815 560 500600-Retirement 30,787 17,138 - - - -
500602-Unfunded Accr. Liab. (UAL) - 1,705 - - - -
500603-PERS 3069 Misc. Classic - 9,792 30,000 21,816 30,000 20,201 500604-PERS 26454 Misc. Pepra - 5,549 13,470 12,014 13,470 11,377 500700-OPEB - Health Insurance - - 1,530 1,315 1,530 -
500800-Health Insurance 48,000 50,621 72,989 62,975 72,989 78,845 500801-Dental Insurance 1,405 1,379 1,845 1,482 1,845 1,789 500802-Vision Insurance 657 682 974 785 974 906
500803-Life Insurance 855 945 983 1,067 1,180 1,160
500880-Work Comp Insurance 87 - 25,910 18,929 25,910 26,902 500990-Non-Cash Labor Cost Allocation (3,167) (3,485) - - - - 509000-Payroll Taxes 1,036 - 23,725 20,819 23,725 24,543 Sub-Total 82-Wages & Benefits $350,111 $357,104 $557,076 $428,604 $559,906 $526,372 510000-Office Supplies 22 176 500 250 260 500
510001-Departmental Supplies 38,381 9,155 20,000 7,193 10,000 10,000 510100-Service Agreements 6,288 364 1,250 1,311 1,500 - 510103-Postage & Freight 101 122 200 23 100 200
510104-Advertising - - - 466 - -
510105-Software Licensing 6,599 360 - - - -
510106-Subscriptions & Dues 807 1,596 2,250 15,232 17,000 400 510109-Janitorial Services 8,654 10,368 10,000 8,879 10,000 - 510114-Contract Services 610,743 742,435 627,100 516,744 700,000 750,000 510115-Recruitment - - 1,000 - - -
510150-Software Subscription - 10,524 22,000 15,803 16,250 15,000 510200-Repairs & Maintenance 2,953 19,189 24,948 9,909 15,000 20,000 510202-Hardware & Tools - - 5,000 19,734 22,000 7,500
510204-Equipment Repair 5,643 1,181 30,000 29,043 30,500 35,000 510205-Building Repair & Maintenance - 322 1,500 859 1,000 - 510300-Vehicle Operations 237 194 5,000 41 100 5,000
510302-Vehicle Operations - Fuel 3,122 8,530 10,000 6,311 10,000 12,500 510400-Professional Services 37,485 22,189 75,000 79,271 75,000 50,000 510420-Legal Services 100 - 500 - - 45,000
510501-Training 48 1,758 5,000 2,567 5,000 5,000
510505-Travel 500 1,198 5,000 2,136 5,000 5,000
510807-Regulatory & Permitting - 472 500 14 500 500

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2024/25 SHAFTER OPERATING BUDGET 147
Wastewater Operations
Actual Actual Budget 11Mo Actual Projection Budget
Account 2021/22 2022/23 2023/24 2023/24 2023/24 2024/25 510809-Assessment fees - 17,181 3,000 2,280 3,000 3,000 510900-Treatment Supplies - 13,494 70,000 13,884 24,000 24,000 510905-Water Testing/Samples - - 1,500 - 500 500
Sub-Total 83-Planned Operations $721,683 $860,808 $921,248 $731,951 $946,710 $989,100 510118-Credit Card Processing Fees 7,796 12,426 6,120 14,995 16,000 16,500 510701-Communications 4,013 4,094 4,140 3,403 4,000 4,140 510704-Water 6,010 5,838 6,200 5,610 6,000 6,200
510705-Sewer 36 36 40 34 50 40
510706-Refuse - 115 - 646 750 800
510707-Power 33,441 59,866 65,000 43,715 55,000 65,000
510805-Bad Debt Expense 11,946 - - 2,408 5,000 -
Sub-Total 85-Required Operations $63,242 $82,375 $81,500 $70,811 $86,800 $92,680 520000-Asset Replace - - 3,060 - 3,000 3,060
520100-Internal ISF Chrg - Shop 9,429 6,893 12,893 11,819 12,000 12,893 520200-Internal ISF Chrg - Building 8,817 1,616 2,060 1,888 7,000 2,060 520300-Internal ISF Chrg - IT 28,305 10,627 17,134 15,706 23,000 16,470 520400-Internal ISF Chrg - Liability 67,934 57,028 89,850 82,362 89,000 89,850 521000-Internal Admin Charges 59,136 115,115 115,115 105,522 113,000 115,115 521100-Ind Cost Allocation 88,070 382,711 382,711 445,154 445,160 382,711 Sub-Total 88-Operations -Internal $261,691 $573,990 $622,823 $662,451 $692,160 $622,159 550000-Interest Expense 4,227 3,076 18,460 - - -
550100-Principal Payments - - 300,967 70,091 70,100 -
Sub-Total 90-Debt Service $4,227 $3,076 $319,427 $70,091 $70,100 $0 570100-Automotive Equipment - 57,815 - - 65,000 70,000
570200-Machinery & Equipment 989 37,037 - - 38,000 -
570900-Capital Out.- Contra Acct. (989) (94,852) - - - - Sub-Total 92-Capital Outlay $0 $0 $0 $0 $103,000 $70,000 580100-Capital Prj.- Infrastructure 787,836 441,015 650,000 565,206 650,000 2,225,000 580200-Capital Prj.- Buildings & Imp. - - - - - 5,000
580300-Capital Prj.- Other Imp. - - 350,000 3,203 100,000 300,000 580900-Capital Prj.- Contra Acct. (72,784) (259,488) - - - - 580901-Capital Prj.- CIP Contra Acct. (715,052) (181,527) - - - - Sub-Total 93-Capital Projects $0 $0 $1,000,000 $568,409 $750,000 $2,530,000 Total Expenses $1,400,954 $1,877,353 $3,502,074 $2,532,317 $3,208,676 $4,830,311 490200-Trans In - Federal Grants 16,259 - - - - -
490301-Trans In - WW Connection - - 100,000 336,338 336,339 - Sub-Total 79-Transfers-In $16,259 $13,506 $100,000 $336,338 $336,339 $0 Total Revenues $16,259 $13,506 $100,000 $336,338 $336,339 $0 Total Wastewater Operations Net Surplus/
(Deficit)
$1,185,934 $665,916 ($667,074) $194,545 ($330,337) ($2,195,311)

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148 SHAFTER OPERATING BUDGET 2024/25
REFUSE
Refuse
Actual Actual Budget 11Mo Actual Projection Budget
Account 2021/22 2022/23 2023/24 2023/24 2023/24 2024/25 410000-Utility User Fees 1,296,235 1,504,257 1,542,000 1,705,741 1,706,000 1,505,000 410120-Illegal Dumping Fee 114,532 115,318 - 65,525 - - 415000-Miscelaneous Fees 2,633 1,349 1,020 2,710 2,711 1,020 Sub-Total 71-Fees for Service $1,413,400 $1,620,924 $1,543,020 $1,773,976 $1,708,711 $1,506,020 460002-Interest 5691 Saving - 514 - - - -
460015-Interest CA Class - 427 - - - -
460020-Interest LAIF - 738 - - - -
460021-Interest Investments 1,079 5,809 - - - -
469900-Allocated Interest 1,472 440 2,510 (1,912) 2,000 2,510 Sub-Total 76-Investment Earnings $2,551 $7,928 $2,510 ($1,912) $2,000 $2,510 470000-CA Grant - 29,847 - - - -
470200-Other Agency Grant-Misc 5,407 4,000 - 5,000 5,000 - Sub-Total 77-Grants & Donations $5,407 $33,847 $0 $5,000 $5,000 $0 480000-Sale of Prop - Capitalized - 88,407 - - - -
Sub-Total 78-Other Revenue $0 $88,407 $0 $0 $0 $0
Total Revenues $1,421,358 $1,751,106 $1,545,530 $1,777,064 $1,715,711 $1,508,530 500000-Full Time Wages 177,872 59,342 102,640 62,729 102,640 92,092 500100-Part Time Wages 36 - 12,000 12,191 14,050 8,278
500400-Overtime 1,745 730 800 393 800 3,000
500500-Cellphone Allowance 1,647 912 864 629 864 864
500501-Auto Allowance 542 473 565 257 565 318
500502-Uniform & Equipment Allowance 1,993 91 500 - 500 500 500504-One-Time Compensation 1,361 2,030 2,000 2,094 2,100 2,000 500506-Incentive- Bilingual Pay 1,427 411 884 973 1,150 1,279 500508-Incentive-Certificate Pay 61 - - - - -
500600-Retirement 22,117 3,752 - - - -
500602-Unfunded Accr. Liab. (UAL) - 137 - - - -
500603-PERS 3069 Misc. Classic - 2,966 8,000 6,225 8,000 6,555 500604-PERS 26454 Misc. Pepra - 1,817 4,500 3,380 4,500 2,717 500700-OPEB - Health Insurance (553) - - - - -
500800-Health Insurance 58,381 12,305 21,000 16,025 21,000 21,396 500801-Dental Insurance 1,770 301 468 340 468 427
500802-Vision Insurance 802 154 263 195 263 245
500803-Life Insurance 799 259 1,027 277 1,027 340
500880-Work Comp Insurance 35,582 3,226 37,362 1,911 37,362 2,896 500990-Non-Cash Labor Cost Allocation (1,620) (438) - - - - 509000-Payroll Taxes 14,375 4,620 7,500 5,981 7,500 7,010 Sub-Total 82-Wages & Benefits $343,597 $93,088 $200,373 $113,600 $202,789 $149,917 510000-Office Supplies 468 - 250 - - -
510001-Departmental Supplies 16,203 5,410 500 693 1,000 - 510100-Service Agreements 252 246 500 451 600 -
510103-Postage & Freight 17 109 100 - - -
510109-Janitorial Services 8,654 - - - - -
510112-Recycling Services 5,569 - 2,500 - - -
510114-Contract Services 300,859 1,418,213 1,259,237 1,452,673 1,475,000 1,500,000 510150-Software Subscription - 4,289 - - - -
510200-Repairs & Maintenance 862 - - - - -
510202-Hardware & Tools - 1,086 500 226 500 -
510204-Equipment Repair 1,671 - - - - -
510300-Vehicle Operations 51,349 3,284 - - - -
510302-Vehicle Operations - Fuel 32,574 16,545 - 8,442 10,000 - 510400-Professional Services 31,559 22,649 15,000 11,156 12,500 15,000 510420-Legal Services 13,175 1,384 2,500 - 10,000 -
510501-Training 285 13 - - - -
510505-Travel - 21 - 40 50 -
510809-Assessment fees - - - 389 - -
Sub-Total 83-Planned Operations $463,497 $1,473,249 $1,281,087 $1,474,071 $1,509,650 $1,515,000 510118-Credit Card Processing Fees 11,061 12,426 - 14,995 16,000 16,500 510701-Communications 1,422 - 1,470 - 1,500 1,470
510704-Water 703 533 730 586 1,000 730
510705-Sewer 36 36 40 34 50 40

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2024/25 SHAFTER OPERATING BUDGET 149
Refuse
Actual Actual Budget 11Mo Actual Projection Budget
Account 2021/22 2022/23 2023/24 2023/24 2023/24 2024/25 510706-Refuse 40,015 - 41,220 - - 41,220
510707-Power 2,876 175 390 200 300 390
510805-Bad Debt Expense 14,595 - - 6,758 13,500 -
Sub-Total 85-Required Operations $70,708 $13,170 $43,850 $22,573 $32,350 $60,350 520000-Asset Replace - - - - 3,000 -
520100-Internal ISF Chrg - Shop 64,116 - - - 80,000 -
520200-Internal ISF Chrg - Building 6,804 - - - 8,000 - 520300-Internal ISF Chrg - IT 24,836 - - - 26,000 -
520400-Internal ISF Chrg - Liability 31,904 - - - 22,000 - 521000-Internal Admin Charges 30,140 - - - 66,000 -
521100-Ind Cost Allocation 84,642 322,325 322,325 - 166,000 322,325 Sub-Total 88-Operations -Internal $242,442 $322,325 $322,325 $0 $371,000 $322,325 550000-Interest Expense - 402 - - - -
Sub-Total 90-Debt Service $0 $402 $0 $0 $0 $0
570200-Machinery & Equipment 12,736 9,073 - - 9,500 -
570900-Capital Out.- Contra Acct. (12,736) (9,073) - - - - Sub-Total 92-Capital Outlay $0 $0 $0 $0 $9,500 $0
Total Expenses $1,120,244 $1,902,234 $1,847,635 $1,610,244 $2,125,289 $2,047,592 490200-Trans In - Federal Grants 25,260 - - - - -
Sub-Total 79-Transfers-In $25,260 $0 $0 $0 $0 $0
Total Revenues $25,260 $0 $0 $0 $0 $0
Total Refuse Net Surplus/(Deficit) $326,374 ($151,128) ($302,105) $166,820 ($409,578) ($539,062)

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150 SHAFTER OPERATING BUDGET 2024/25

RAIL OPERATIONS
Rail Operations
Actual Actual Budget 11Mo Actual Projection Budget
Account 2021/22 2022/23 2023/24 2023/24 2023/24 2024/25 410020-Rail User Fees - - 15,000 - - 15,000
Sub-Total 71-Fees for Service $0 $0 $15,000 $0 $0 $15,000 450300-Track Rental / Demurrage - - 60,000 - - 60,000
Sub-Total 75-Rents & Concessions $0 $0 $60,000 $0 $0 $60,000 Total Revenues $0 $0 $75,000 $0 $0 $75,000
500000-Full Time Wages 2,273 - 16,220 15,469 16,220 20,087 500400-Overtime 54 - 60 - 60 60
500500-Cellphone Allowance 254 109 108 94 108 108
500501-Auto Allowance 241 241 250 208 250 240
500502-Uniform & Equipment Allowance 52 69 900 57 900 900 500504-One-Time Compensation 1,133 602 500 640 645 500
500506-Incentive- Bilingual Pay 24 - - - - -
500600-Retirement 5,859 1,690 - - - -
500602-Unfunded Accr. Liab. (UAL) - 102 - - - -
500603-PERS 3069 Misc. Classic - 1,046 2,500 2,450 2,500 2,415 500800-Health Insurance 6,041 1,830 1,925 1,847 1,925 2,170 500801-Dental Insurance 177 53 54 49 54 54
500802-Vision Insurance 75 22 23 21 23 23
500803-Life Insurance 141 65 262 58 262 63
500880-Work Comp Insurance 12 - 2,444 390 2,444 496
500990-Non-Cash Labor Cost Allocation (611) (356) - - - - 509000-Payroll Taxes 87 - 2,569 1,094 2,569 1,230
Sub-Total 82-Wages & Benefits $54,646 $22,987 $27,815 $22,377 $27,960 $28,346 510001-Departmental Supplies 269 637 5,100 - 300 5,100
510100-Service Agreements - 6,075 - 2,430 2,600 -
510105-Software Licensing - 167 - - - -
510106-Subscriptions & Dues - - 1,020 - - 1,020
510150-Software Subscription - 1,332 - 709 1,200 -
510200-Repairs & Maintenance 15,010 7,290 18,360 - 12,000 18,360 510300-Vehicle Operations 80 43 - - 100 -
510302-Vehicle Operations - Fuel 45 153 - 257 - -
510400-Professional Services 4,404 - 5,100 25,875 27,850 5,100 510501-Training - - 1,020 - - 1,020
510505-Travel - - - 10 20 -
Sub-Total 83-Planned Operations $19,808 $15,697 $30,600 $29,281 $44,070 $30,600 510701-Communications 1,143 456 1,180 380 1,100 1,180
510704-Water 831 831 860 788 1,000 1,000
510705-Sewer 178 178 190 163 200 200
510707-Power 2,460 2,309 3,310 5,164 7,000 7,200
Sub-Total 85-Required Operations $4,612 $3,774 $5,540 $6,495 $9,300 $9,580 520200-Internal ISF Chrg - Building 4,771 - - - 2,000 - 520300-Internal ISF Chrg - IT 16,899 - - - 10,000 -
520400-Internal ISF Chrg - Liability 4,516 - - - 4,000 - 521100-Ind Cost Allocation 23,868 - - 86,963 87,500 -
Sub-Total 88-Operations -Internal $50,054 $0 $0 $86,963 $103,500 $0 Total Expenses $129,120 $42,458 $63,955 $145,116 $184,830 $68,526 490200-Trans In - Federal Grants 2,372 - - - - -
Sub-Total 79-Transfers-In $2,372 $0 $0 $0 $0 $0
Total Revenues $2,372 $0 $0 $0 $0 $0
Total Rail Operations Net Surplus/(Deficit) ($126,748) ($42,458) $11,045 ($145,116) ($184,830) $6,474

Page 450 of 541 ends

2024/25 SHAFTER OPERATING BUDGET 151

DIAL-A-RIDE
Public Transit
Actual Actual Budget 11Mo Actual Projection Budget
Account 2021/22 2022/23 2023/24 2023/24 2023/24 2024/25 410004-Transit Farebox Revenue 22,474 24,579 30,760 24,516 25,000 30,760 410200-Agreement Services Fees 17,451 19,880 12,600 19,383 19,500 12,600 Sub-Total 71-Fees for Service $39,925 $44,459 $43,360 $43,899 $44,500 $43,360 400601-TDA Article 4 120,470 - 355,600 - 330,000 355,600 400605-TDA-STAF-OPERATING (7,585) - - - - -
400610-TDA-STAF-CAPITAL 49,327 - - - - -
470000-CA Grant - - 400,000 - - -
470104-FED GRNT 5311 (Operat) 61,813 318,899 60,000 141,168 248,000 60,000 Sub-Total 77-Grants & Donations $224,025 $318,899 $815,600 $141,168 $578,000 $415,600 Total Revenues $263,950 $363,358 $858,960 $185,067 $622,500 $458,960 500000-Full Time Wages 64,998 83,658 141,276 114,715 141,276 153,954 500100-Part Time Wages 42,949 51,442 40,000 29,881 40,000 40,292 500400-Overtime 183 884 2,500 2,572 3,210 1,850
500500-Cellphone Allowance 26 164 240 213 240 240
500501-Auto Allowance 83 501 705 615 705 690
500502-Uniform & Equipment Allowance - 782 600 - 600 600 500504-One-Time Compensation 567 25 30 - 30 30
500506-Incentive- Bilingual Pay 2,006 2,534 4,464 3,053 4,464 4,408 500507-Incentive- Degree - 33 93 82 93 106
500600-Retirement 8,613 6,093 - - - -
500602-Unfunded Accr. Liab. (UAL) - 458 - - - -
500603-PERS 3069 Misc. Classic - 451 1,500 1,044 1,500 994 500604-PERS 26454 Misc. Pepra - 7,175 24,000 15,827 24,000 10,763 500700-OPEB - Health Insurance 416 - - - - -
500800-Health Insurance 23,092 23,571 47,560 43,005 47,560 54,176 500801-Dental Insurance 526 546 1,160 1,052 1,160 1,281 500802-Vision Insurance 274 278 299 502 555 606
500803-Life Insurance 268 370 610 551 610 639
500880-Work Comp Insurance 31,723 19,153 33,309 18,031 33,309 17,453 500990-Non-Cash Labor Cost Allocation 341 1,587 - - - - 509000-Payroll Taxes 9,086 11,219 13,500 12,012 13,500 14,754 Sub-Total 82-Wages & Benefits $193,818 $210,924 $311,846 $243,155 $312,812 $302,836 510000-Office Supplies 476 419 1,000 467 1,000 500
510001-Departmental Supplies 6,583 756 800 2,645 2,890 1,000 510103-Postage & Freight - 5 10 6 10 10
510105-Software Licensing - 953 - - - -
510106-Subscriptions & Dues - - 615 1,715 2,000 1,500
510150-Software Subscription - 3,302 800 1,242 1,500 3,000 510155-IT Subscription - - - - - 500
510200-Repairs & Maintenance - 4,670 7,000 5,740 7,000 7,000 510202-Hardware & Tools - - - 261 400 -
510300-Vehicle Operations 8,790 9,094 16,000 8,567 16,000 16,000 510301-Vehicle Operations - Supplies 3,960 3,267 2,800 2,789 2,800 2,500 510302-Vehicle Operations - Fuel 6,405 10,498 8,000 3,774 8,000 4,000 510303-Vehicle Operations- Tires 1,780 2,076 1,500 1,994 2,500 2,000 510400-Professional Services 3,802 1,050 4,385 661 5,000 6,500 510501-Training 50 347 500 1,995 2,500 3,000
510505-Travel 81 522 500 1,240 1,500 3,000
Sub-Total 83-Planned Operations $31,927 $36,959 $43,910 $33,096 $53,100 $50,510 510701-Communications 637 1,736 700 3,134 3,500 2,000
510707-Power 10,647 7,634 14,270 11,041 12,000 14,270
Sub-Total 85-Required Operations $11,284 $9,370 $14,970 $14,175 $15,500 $16,270 520100-Internal ISF Chrg - Shop 20,743 15,164 28,364 26,000 26,005 28,364 520200-Internal ISF Chrg - Building 7,757 1,422 1,820 1,668 4,000 1,820 520300-Internal ISF Chrg - IT 10,811 16,686 26,902 24,660 25,000 25,860 520400-Internal ISF Chrg - Liability 8,739 9,723 15,320 14,043 14,500 15,320 521000-Internal Admin Charges 1,147 2,193 2,193 2,010 2,200 2,193 521100-Ind Cost Allocation 26,109 90,580 90,580 105,359 106,000 90,580 Sub-Total 88-Operations -Internal $75,306 $135,768 $165,179 $173,740 $177,705 $164,137 570100-Automotive Equipment - - 400,000 396,883 155,520 - 570200-Machinery & Equipment 5,500 - - - - -

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152 SHAFTER OPERATING BUDGET 2024/25
Public Transit
Actual Actual Budget 11Mo Actual Projection Budget
Account 2021/22 2022/23 2023/24 2023/24 2023/24 2024/25 570900-Capital Out.- Contra Acct. (5,500) - - (59,614) - - Sub-Total 92-Capital Outlay $0 $0 $400,000 $337,270 $155,520 $0 Total Expenses $312,335 $393,021 $935,905 $801,436 $714,637 $533,753 490200-Trans In - Federal Grants 8,667 - - - - -
Sub-Total 79-Transfers-In $8,667 $0 $0 $0 $0 $0
Total Revenues $8,667 $0 $0 $0 $0 $0
Total Public Transit Net Surplus/(Deficit) ($39,718) ($29,663) ($76,945) ($616,369) ($92,137) ($74,793)

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2024/25 SHAFTER OPERATING BUDGET 153
Telecommunications
Actual Actual Budget 11Mo Actual Projection Budget
Account 2021/22 2022/23 2023/24 2023/24 2023/24 2024/25 410002-Residential Fiber User Fees - - 20,000 - - 20,000 410003-Tower Utilization Fees 72,643 83,179 75,000 76,039 77,000 75,000 410005-Business Fiber User Fees 179,438 267,886 45,000 128,229 129,000 45,000 410006-Commercial Fiber User Fees 12,142 12,385 7,100 11,579 11,600 7,100 410007-Dark Fiber User Fees 28,228 30,789 8,000 9,977 10,000 8,000 415000-Miscelaneous Fees 1,184 - - - - -
Sub-Total 71-Fees for Service $293,635 $394,239 $155,100 $225,824 $227,600 $155,100 450000-Lease Revenues 1,722 - - - - -
Sub-Total 75-Rents & Concessions $1,722 $0 $0 $0 $0 $0
460145-Interest - Leases - 10,874 - - - -
Sub-Total 76-Investment Earnings $16,561 $16,995 $0 $0 $0 $0 470000-CA Grant - - 549,000 - - -
Sub-Total 77-Grants & Donations $0 $0 $549,000 $0 $0 $0 Total Revenues $311,918 $411,234 $704,100 $225,824 $227,600 $155,100 510001-Departmental Supplies 2,140 938 7,930 4,123 4,500 7,000 510100-Service Agreements 1,310 1,595 1,860 1,489 1,600 - 510107-System Support 82,000 - - - - -
510108-Facility Support - - 1,175 - 1,175 -
510155-IT Subscription - 42,000 37,070 14,533 21,527 1,450 510200-Repairs & Maintenance 5,980 6,845 31,500 79,612 45,000 6,500 510202-Hardware & Tools - - - 4,172 - -
510400-Professional Services 6,468 25,315 10,000 2,188 11,938 10,000 510420-Legal Services 17,015 - - - - -
510501-Training - - 1,200 662 1,212 2,000
510505-Travel - - 4,200 1,393 3,046 4,200
Sub-Total 83-Planned Operations $114,913 $76,693 $94,935 $108,171 $89,998 $31,150 510707-Power 20,765 15,675 27,810 12,552 18,000 27,810
Sub-Total 85-Required Operations $20,765 $15,675 $27,810 $12,552 $18,000 $27,810 520300-Internal ISF Chrg - IT 51,021 87,281 140,722 128,995 140,722 135,270 520400-Internal ISF Chrg - Liability 10,053 - - - 10,000 - 521100-Ind Cost Allocation 1,293 - - 926 3,000 -
Sub-Total 88-Operations -Internal $62,367 $87,281 $140,722 $129,921 $153,722 $135,270 570200-Machinery & Equipment 8,245 - - 34,661 35,000 -
570900-Capital Out.- Contra Acct. (8,245) - - - - -
Sub-Total 92-Capital Outlay $0 $0 $0 $34,661 $35,000 $0 580100-Capital Prj.- Infrastructure - - 150,000 149,840 150,000 350,114 Sub-Total 93-Capital Projects $0 $0 $150,000 $149,840 $150,000 $350,114 Total Expenses $198,045 $179,649 $413,467 $435,145 $446,720 $544,344 Total Telecommunications Net Surplus/
(Deficit)
$113,873 $231,585 $290,633 ($209,321) ($219,120) ($389,244) 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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156 SHAFTER OPERATING BUDGET 2024/25
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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2024/25 SHAFTER OPERATING BUDGET 157
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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158 SHAFTER OPERATING BUDGET 2024/25

FEDERAL GRANTS
Federal Grants
Actual Actual Budget 11Mo Actual Projection Budget
Account 2021/22 2022/23 2023/24 2023/24 2023/24 2024/25 460002-Interest 5691 Saving - 5,238 - - - -
460015-Interest CA Class - 4,345 - - - -
460020-Interest LAIF - 7,512 - - - -
460021-Interest Investments 27,851 59,172 - - - -
Sub-Total 76-Investment Earnings $27,851 $76,267 $0 $0 $0 $0 470100-FED GRNT - - - - - 5,088,650
470103-FED GRNT ISTEA 29,460 56,757 - - 42,000 -
470106-FED GRNT - STPL - 496,000 - 7,735 7,735 -
470107-FED GRNT State Pass thru 2,440,176 2,440,176 - - 2,440,176 - 470110-FED GRNT CMAQ - 6,704 - - - -
470115-FED GRANT - RSTP - 21,979 - 1,354,632 - -
Sub-Total 77-Grants & Donations $2,469,636 $3,068,939 $0 $1,362,367 $2,489,911 $5,088,650 Total Revenues $2,497,487 $3,145,206 $0 $1,362,367 $2,489,911 $5,088,650 580100-Capital Prj.- Infrastructure 21,063 502,033 2,266,630 2,020,601 2,021,630 4,800,000 580200-Capital Prj.- Buildings & Imp. - - 45,000 226,093 226,300 764,387 580300-Capital Prj.- Other Imp. - - 750,000 481,949 540,000 400,000 Sub-Total 93-Capital Projects $21,063 $509,665 $3,061,630 $2,728,644 $2,787,930 $5,964,387 Total Expenses $21,063 $509,665 $3,061,630 $2,728,644 $2,787,930 $5,964,387 590100-Trans Out - Gen Fund 660,946 327,667 - - - -
590207-Trans Out - RMRA - 417,308 - - - -
595000-Trans Out - WW Operations 16,259 - - - - -
595001-Trans Out - Refuse Operations 25,260 - - - - -
595002-Trans Out - Water Operations - - 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 12,047 275 - - - -
Sub-Total 94-Transfers-Out $834,290 $792,573 $3,000,000 $0 $0 $0 Total Expenses $834,290 $792,573 $3,000,000 $0 $0 $0
Total Federal Grants Net Surplus/(Deficit) $1,642,134 $1,842,968 ($6,061,630) ($1,366,277) ($298,019) ($875,737)

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2024/25 SHAFTER OPERATING BUDGET 159

TRANSPORTATION
Transportation
Actual Actual Budget 11Mo Actual Projection Budget
Account 2021/22 2022/23 2023/24 2023/24 2023/24 2024/25 460002-Interest 5691 Saving - 699 - - - -
460015-Interest CA Class - 580 - - - -
460020-Interest LAIF - 1,002 - - - -
460021-Interest Investments 9,804 7,892 - - - -
Sub-Total 76-Investment Earnings $9,804 $10,173 $0 $0 $0 $0 400602-TDA Article 8 332,547 758,145 850,000 - 850,000 850,000 Sub-Total 77-Grants & Donations $332,547 $758,145 $850,000 $0 $850,000 $850,000 Total Revenues $342,351 $768,318 $850,000 $0 $850,000 $850,000 580100-Capital Prj.- Infrastructure 31,588 1,064,754 1,207,426 1,161,242 1,154,000 733,000 580300-Capital Prj.- Other Imp. 308,580 189,833 430,000 415,004 425,000 450,000 Sub-Total 93-Capital Projects $340,168 $1,254,587 $1,637,426 $1,576,245 $1,579,000 $1,183,000 Total Expenses $340,168 $1,254,587 $1,637,426 $1,576,245 $1,579,000 $1,183,000 590100-Trans Out - Gen Fund 4,912 - - - - -
Sub-Total 94-Transfers-Out $4,912 $0 $0 $0 $0 $0
Total Expenses $4,912 $0 $0 $0 $0 $0
Total Transportation Net Surplus/(Deficit) ($2,729) ($486,269) ($787,426) ($1,576,245) ($729,000) ($333,000)

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160 SHAFTER OPERATING BUDGET 2024/25

GAS TAX
State Gas
Actual Actual Budget 11Mo Actual Projection Budget
Account 2021/22 2022/23 2023/24 2023/24 2023/24 2024/25 400501-Gas Tax - Section 2103 161,381 166,963 173,401 160,007 172,000 173,401 400502-Gas Tax - Section 2105 113,215 116,615 120,942 106,341 116,340 120,942 400503-Gas Tax - Section 2106 51,927 53,433 51,939 47,802 52,300 51,939 400504-Gas Tax - Section 2107 135,320 158,927 164,818 143,055 155,500 164,818 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 - - -
Sub-Total 70-Taxes $466,843 $500,938 $536,990 $462,205 $502,140 $516,100 460002-Interest 5691 Saving - 2,951 - - - -
460015-Interest CA Class - 2,448 - - - -
460020-Interest LAIF - 4,232 - - - -
460021-Interest Investments 18,424 33,335 - - - -
469900-Allocated Interest 7,690 3,284 5,922 (10,974) 3,000 3,000 Sub-Total 76-Investment Earnings $26,114 $46,250 $5,922 ($10,974) $3,000 $3,000 Total Revenues $492,957 $547,188 $542,912 $451,231 $505,140 $519,100 580100-Capital Prj.- Infrastructure - 174,700 634,000 177,171 192,000 450,000 Sub-Total 93-Capital Projects $0 $174,700 $634,000 $177,171 $192,000 $450,000 Total Expenses $0 $174,700 $634,000 $177,171 $192,000 $450,000 Total State Gas Net Surplus/(Deficit) $492,957 $372,488 ($91,088) $274,060 $313,140 $69,100

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2024/25 SHAFTER OPERATING BUDGET 161

TRAFFIC SAFETY
Traffic Safety
Actual Actual Budget 11Mo Actual Projection Budget
Account 2021/22 2022/23 2023/24 2023/24 2023/24 2024/25 440003-Fines - Traffic Safety 70,964 44,621 26,520 15,532 66,000 26,520 Sub-Total 74-Fines, Forfeitures, $70,964 $44,621 $26,520 $15,532 $66,000 $26,520 460002-Interest 5691 Saving - 339 - - - -
460015-Interest CA Class - 281 - - - -
460020-Interest LAIF - 486 - - - -
460021-Interest Investments 2,200 3,832 - - - -
469900-Allocated Interest 928 333 3,000 (1,261) 3,000 3,000 Sub-Total 76-Investment Earnings $3,128 $5,271 $3,000 ($1,261) $3,000 $3,000 Total Revenues $74,092 $49,892 $29,520 $14,271 $69,000 $29,520 570100-Automotive Equipment - - - - - 225,000
Sub-Total 92-Capital Outlay $0 $0 $0 $0 $0 $225,000
580300-Capital Prj.- Other Imp. 18,171 2,926 142 142 - - Sub-Total 93-Capital Projects $18,171 $2,926 $142 $142 $0 $0 Total Expenses $18,171 $2,926 $142 $142 $0 $225,000
Total Traffic Safety Net Surplus/(Deficit) $55,921 $46,966 $29,378 $14,129 $69,000 ($195,480)

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162 SHAFTER OPERATING BUDGET 2024/25

SUPPLEMENTAL LAW ENFORECMENT SERVICES
SLESF
Actual Actual Budget 11Mo Actual Projection Budget
Account 2021/22 2022/23 2023/24 2023/24 2023/24 2024/25 460002-Interest 5691 Saving - 528 - - - -
460015-Interest CA Class - 438 - - - -
460020-Interest LAIF - 757 - - - -
460021-Interest Investments 3,768 5,964 - - - -
Sub-Total 76-Investment Earnings $3,768 $7,687 $0 $0 $0 $0 470001-CA Grant - SLEBG 161,285 165,271 - 186,159 186,160 - Sub-Total 77-Grants & Donations $161,285 $165,271 $0 $186,159 $186,160 $0 Total Revenues $165,053 $172,958 $0 $186,159 $186,160 $0 590100-Trans Out - Gen Fund 151,078 188,897 15,000 - 15,607 - Sub-Total 94-Transfers-Out $151,078 $188,897 $15,000 $0 $15,607 $0 Total Expenses $151,078 $188,897 $15,000 $0 $15,607 $0
Total SLESF Net Surplus/(Deficit) $13,975 ($15,939) ($15,000) $186,159 $170,553 $0

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2024/25 SHAFTER OPERATING BUDGET 163

SPECIAL PD SERVICES
Special PD Services
Actual Actual Budget 11Mo Actual Projection Budget
Account 2021/22 2022/23 2023/24 2023/24 2023/24 2024/25 460002-Interest 5691 Saving - 5 - - - -
460015-Interest CA Class - 4 - - - -
460020-Interest LAIF - 7 - - - -
460021-Interest Investments 40 52 - - - -
Sub-Total 76-Investment Earnings $40 $68 $0 $0 $0 $0
Total Revenues $40 $68 $0 $0 $0 $0
Total Special PD Services Net Surplus/
(Deficit)
$40 $68 $0 $0 $0 $0

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164 SHAFTER OPERATING BUDGET 2024/25

ASSET FORFEITURE
Asset Forfeitures
Actual Actual Budget 11Mo Actual Projection Budget
Account 2021/22 2022/23 2023/24 2023/24 2023/24 2024/25 460002-Interest 5691 Saving - 254 - - - -
460015-Interest CA Class - 211 - - - -
460020-Interest LAIF - 364 - - - -
460021-Interest Investments 2,209 2,868 - - - -
469900-Allocated Interest 782 162 3,000 (944) 3,000 3,000 Sub-Total 76-Investment Earnings $2,991 $3,859 $3,000 ($944) $3,000 $3,000 Total Revenues $2,991 $3,859 $3,000 ($944) $3,000 $3,000 Total Asset Forfeitures Net Surplus/(Deficit) $2,991 $3,859 $3,000 ($944) $3,000 $3,000

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2024/25 SHAFTER OPERATING BUDGET 165

LIGHTING, LANDSCAPE AND MAINTENANCE DISTRICT
LLMD
Actual Actual Budget 11Mo Actual Projection Budget
Account 2021/22 2022/23 2023/24 2023/24 2023/24 2024/25 400301-Special Asmnt - LLMD 17,085 17,275 697,790 979,686 995,830 981,106 Sub-Total 70-Taxes $743,284 $942,516 $697,790 $979,686 $995,830 $981,106 460002-Interest 5691 Saving - 54 - - - -
460015-Interest CA Class - 701 - - - -
460020-Interest LAIF - 1,212 - - - -
460021-Interest Investments 43 142 - - - -
Sub-Total 76-Investment Earnings $12,790 $29,211 $0 $0 $0 $0 Total Revenues $756,074 $971,727 $697,790 $979,686 $995,830 $981,106 510001-Departmental Supplies - - 800 1,922 2,200 1,200
510110-Landscaping Services 13,785 12,458 399,456 308,524 390,956 410,875 510114-Contract Services - 246 6,800 4,928 6,800 7,500
510200-Repairs & Maintenance - 262 57,710 41,840 58,710 68,200 510202-Hardware & Tools - - - 25 50 -
510204-Equipment Repair - 700 - - - -
510205-Building Repair & Maintenance - - 1,000 - - -
510400-Professional Services - - 8,800 15,203 17,115 17,150 510420-Legal Services 925 - - - - -
Sub-Total 83-Planned Operations $421,609 $500,425 $474,566 $372,442 $475,831 $504,925 510704-Water 3,565 3,278 77,860 66,964 77,000 80,180
510707-Power 120 (5) 84,130 29,574 68,620 85,060
Sub-Total 85-Required Operations $142,832 $168,915 $161,990 $96,538 $145,620 $165,240 520000-Asset Replace 3,114 - - - - -
520001-Asset Replace Offset (19,588) - - - - -
521000-Internal Admin Charges 608 - - - - -
Sub-Total 88-Operations -Internal $62,914 $0 $0 $0 $0 $0 Total Expenses $627,355 $669,340 $636,556 $468,980 $621,451 $670,165 Total LLMD Net Surplus/(Deficit) $128,719 $302,387 $61,234 $510,706 $374,379 $310,941

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166 SHAFTER OPERATING BUDGET 2024/25

LOW-MOD INCOME HOUSING
Low-Mod Income Housing
Actual Actual Budget 11Mo Actual Projection Budget
Account 2021/22 2022/23 2023/24 2023/24 2023/24 2024/25 460002-Interest 5691 Saving - 2,255 - - - -
460015-Interest CA Class - 1,871 - - - -
460020-Interest LAIF - 3,234 - - - -
460021-Interest Investments 19,623 25,477 - - - -
469900-Allocated Interest 6,948 1,439 25,000 (8,387) 27,000 25,000 Sub-Total 76-Investment Earnings $26,571 $34,276 $25,000 ($8,387) $27,000 $25,000 Total Revenues $26,571 $34,276 $25,000 ($8,387) $27,000 $25,000 Total Low-Mod Income Housing Net Surplus/
(Deficit)
$26,571 $34,276 $25,000 ($8,387) $27,000 $25,000

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2024/25 SHAFTER OPERATING BUDGET 167
CDBG
CDBG
Actual Actual Budget 11Mo Actual Projection Budget
Account 2021/22 2022/23 2023/24 2023/24 2023/24 2024/25 470102-FED GRNT CDBG - - - 65,000 - -
470108-FED GRNT County Pass Thru 5,064 - - - 46,000 -
Sub-Total 77-Grants & Donations $5,064 $0 $0 $65,000 $46,000 $0 Total Revenues $5,064 $0 $0 $65,000 $46,000 $0
580200-Capital Prj.- Buildings & Imp. - - - 3,244 3,300 134,000 Sub-Total 93-Capital Projects $0 $0 $0 $3,244 $3,300 $134,000 Total Expenses $0 $0 $0 $3,244 $3,300 $134,000
Total CDBG Net Surplus/(Deficit) $5,064 $0 $0 $61,756 $42,700 ($134,000)

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168 SHAFTER OPERATING BUDGET 2024/25

ROAD MAINTENANCE & REHAB
Road Maint & Rehab
Actual Actual Budget 11Mo Actual Projection Budget
Account 2021/22 2022/23 2023/24 2023/24 2023/24 2024/25 400507-Gas Tax - SB1 (RMRA) 409,267 457,197 423,529 356,525 460,000 460,000 Sub-Total 70-Taxes $409,267 $457,197 $423,529 $356,525 $460,000 $460,000 460002-Interest 5691 Saving - 163 - - - -
460015-Interest CA Class - 135 - - - -
460020-Interest LAIF - 233 - - - -
460021-Interest Investments 2,461 1,836 - - - -
Sub-Total 76-Investment Earnings $2,461 $2,367 $0 $0 $0 $0 Total Revenues $411,728 $459,564 $423,529 $356,525 $460,000 $460,000 580100-Capital Prj.- Infrastructure 1,355 320,570 466,000 943,017 475,000 500,000 Sub-Total 93-Capital Projects $1,355 $320,570 $466,000 $943,016 $475,000 $500,000 Total Expenses $1,355 $320,570 $466,000 $943,016 $475,000 $500,000 490200-Trans In - Federal Grants - 417,308 - - - -
Sub-Total 79-Transfers-In $0 $417,308 $0 $0 $0 $0
Total Revenues $0 $417,308 $0 $0 $0 $0
Total Road Maint & Rehab Net Surplus/
(Deficit)
$410,373 $556,302 ($42,471) ($586,491) ($15,000) ($40,000)

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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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FY24 vs FY25 Change
Actual Actual Budget Budget Dollar Pct % of
Internal Service Funds 2021/22 2022/23 2023/24 2024/25 Change Chg Total Facility Maintenance 433,252 403,660 592,591 850,316 257,725 43.5% 20.6% Vehicle Maintenance 272,751 217,839 258,780 243,605 (15,175) -5.9% 5.9% Risk Management 1,095,429 973,651 1,140,539 1,314,580 174,041 15.3% 31.9% Information Technology 909,956 1,230,831 1,568,567 1,718,028 149,461 9.5% 41.6% Total Internal Service Funds $2,711,388 $2,825,981 $3,560,477 $4,126,529 $566,052 15.9% 100% FY24 vs FY25 Change
Actual Actual Budget Budget Dollar Pct % of
Facility Maintenance Category
Expenditures
2021/22 2022/23 2023/24 2024/25 Change Chg Total
82-Wages & Benefits 93,579 71,379 133,466 128,103 (5,363) -4.0% 15.1% 83-Planned Operations 169,654 126,529 201,450 470,458 269,008 133.5% 55.3% 85-Required Operations 151,601 201,114 249,090 243,170 (5,920) -2.4% 28.6% 88-Operations -Internal 18,418 4,638 8,585 8,585 .0% 1.0% Total Facility Maintenance 433,252 403,660 592,591 850,316 257,725 43.5% 100% FY24 vs FY25 Change
Actual Actual Budget Budget Dollar Pct % of
Vehicle Maintenance Category
Expenditures
2021/22 2022/23 2023/24 2024/25 Change Chg Total
82-Wages & Benefits 178,982 120,685 135,114 136,805 1,691 1.3% 56.2% 83-Planned Operations 46,878 54,217 62,850 44,000 (18,850) -30.0% 18.1% 85-Required Operations 12,316 8,398 8,350 11,350 3,000 35.9% 4.7% 88-Operations -Internal 34,575 34,539 52,466 51,450 (1,016) -1.9% 21.1% Total Vehicle Maintenance 272,751 217,839 258,780 243,605 (15,175) -5.9% 100% FY24 vs FY25 Change
Actual Actual Budget Budget Dollar Pct % of
Risk Management Category
Expenditures
2021/22 2022/23 2023/24 2024/25 Change Chg Total
82-Wages & Benefits 45,010 66,165 67,659 74,340 6,681 9.9% 5.7% 83-Planned Operations 8,819 - - - #.0% #.0%
85-Required Operations 1,041,600 907,486 1,072,880 1,240,240 167,360 15.6% 94.3% 88-Operations -Internal - - - - #.0% #.0%
Total Risk Management 1,095,429 973,651 1,140,539 1,314,580 174,041 15.3% 100% FY24 vs FY25 Change
Actual Actual Budget Budget Dollar Pct % of
Information Technology Category
Expenditures
2021/22 2022/23 2023/24 2024/25 Change Chg Total
82-Wages & Benefits 427,681 583,567 889,185 867,180 (22,005) -2.5% 50.5% 83-Planned Operations 403,098 586,715 540,194 511,210 (28,984) -5.4% 29.8% 85-Required Operations 8,002 11,500 13,900 14,350 450 3.2% .8% 88-Operations -Internal 71,175 48,396 125,288 125,288 .0% 7.3% 90-Debt Service - 2,653 - - #.0% #.0%
92-Capital Outlay - (2,000) - 200,000 200,000 #.0% #.0% Total Information Technology 909,956 1,230,831 1,568,567 1,718,028 149,461 9.5% 100%

INTERNAL SERVICE FUNDS EXPENSE BUDGET CHANGE
170 SHAFTER OPERATING BUDGET 2024/25

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Facility
Maintenance
Vehicle
Maintenance
Risk
Management
Information
Technology Total
Revenues $ 850,316 $ 243,605 $ 1,314,580 $ 1,718,028 $ 4,126,529 Expenses:
82-Wages & Benefits 128,103 136,805 74,340 867,180 1,206,428 83-Planned Operations 470,458 44,000 - 511,210 1,025,668 85-Required Operations 243,170 11,350 1,240,240 14,350 1,509,110 88-Operations -Internal 8,585 51,450 - 125,288 185,323
Debt Service
Operating Expenses $850,316 $243,605 $1,314,580 $1,518,028 $3,926,529 Operating Income (Loss) $0 $0 $0 $200,000 $200,000
92-Capital Outlay - - - 200,000 200,000
CIP
Transfers
Non-Operating Expenses $0 $0 $0 $200,000 $200,000
Net Income/(Loss) $ - $ - $ - $ - $ -
850,316
243,605
1,314,580
1,718,028
850,316
243,605
1,314,580
1,718,028
- 500,000 1,000,000 1,500,000 2,000,000
Facility Maintenance
Vehicle Maintenance
Risk Management
Information Technology
24/25 Proposed Budget
Internal Service Funds
24/25 Proposed Expenses 24/25 Projected Revenue

INTERNAL SERVICE FUNDS SUMMARY
2024/25 SHAFTER OPERATING BUDGET 171

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20/21 Actual 21/22 Actual 22/23 Actual 23/24 Budget
23/24
Projected
24/25
Proposed
Revenues $ 258,524 $ 422,227 $ 370,440 $ 474,050 $ 588,157 $ 850,316 Expenses:
82-Wages & Benefits 104,142 93,579 71,379 133,466 133,466 128,103 83-Planned Operations 79,805 169,654 126,529 201,450 226,541 470,458 85-Required Operations 64,295 151,601 201,114 249,090 216,300 243,170 88-Operations -Internal 6,573 18,418 4,638 8,585 11,850 8,585 Debt Service
Operating Expenses 254,815 $433,252 $403,660 $592,591 $588,157 $850,316 Operating Income (Loss) $3,709 ($11,025) ($33,220) ($118,541) $0 $0 Capital Outlay - - - - - -
CIP
Transfers - 5,163 - - - -
Non-Operating Expenses $0 ($5,163) $0 $0 $0 $0
Net Income/(Loss) $ 3,709 $ (5,862) $ (33,220) $ (118,541) $ - $ - $0.1M $0.1M $0.1M
$0.1M $0.1M $0.1M
$0.1M
$0.3M $0.3M
$0.5M $0.4M
$0.7M
$0.0M
$0.0M
$0.0M
$0.0M $0.0M
$0.0M
$0.3M
$0.4M
$0.4M
$0.5M
$0.6M
$0.9M
$0.0M
$0.1M
$0.2M
$0.3M
$0.4M
$0.5M
$0.6M
$0.7M
$0.8M
$0.9M
20/21 Actual 21/22 Actual 22/23 Actual 23/24 Budget 23/24 Projected 24/25 Proposed 24/25 Proposed Budget
Facilities Maintenance
Labor M&O Other Operating Expenses Capital Requests & CIP Revenues

FACILITIES MAINTENANCE SUMMARY
172 SHAFTER OPERATING BUDGET 2024/25

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20/21 Actual 21/22 Actual 22/23 Actual 23/24 Budget
23/24
Projected
24/25
Proposed
Revenues $ 344,575 $ 257,974 $ 138,941 $ 257,848 $ 274,424 $ 243,605 Expenses:
82-Wages & Benefits 177,008 178,982 120,685 135,114 135,124 136,805 83-Planned Operations 70,650 46,878 54,217 62,850 51,500 44,000 85-Required Operations 17,557 12,316 8,398 8,350 10,300 11,350 88-Operations -Internal 56,685 34,575 34,539 52,466 77,500 51,450 Debt Service
Operating Expenses $321,900 $272,751 $217,839 $258,780 $274,424 $243,605 Operating Income (Loss) $22,675 ($14,777) ($78,898) ($932) $0 $0 Capital Outlay
CIP
Transfers 18,696 - - - - -
Non-Operating Expenses $0 ($18,696) $0 $0 $0 $0
Net Income/(Loss) $ 22,675 $ 3,919 $ (78,898) $ (932) $ - $ - $0.2M $0.2M
$0.1M $0.1M $0.1M $0.1M
$0.1M
$0.1M
$0.1M
$0.1M $0.1M $0.1M
$0.1M
$0.0M
$0.0M
$0.1M $0.1M
$0.1M
$0.3M
$0.3M
$0.1M
$0.3M $0.3M
$0.2M
$0.0M
$0.1M
$0.1M
$0.2M
$0.2M
$0.3M
$0.3M
$0.4M
$0.4M
20/21 Actual 21/22 Actual 22/23 Actual 23/24 Budget 23/24 Projected 24/25 Proposed 24/25 Proposed Budget
Shop/Vehicle Maintenance
Labor M&O Other Operating Expenses Capital Requests & CIP Revenues

SHOP SUMMARY
2024/25 SHAFTER OPERATING BUDGET 173

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20/21 Actual 21/22 Actual 22/23 Actual 23/24 Budget
23/24
Projected
24/25
Proposed
Revenues $ 893,360 $ 1,092,351 $ 969,093 $ 1,121,100 $ 1,431,864 $ 1,314,580 Expenses:
82-Wages & Benefits 49,051 45,010 66,165 67,659 69,174 74,340 83-Planned Operations - 8,819 - - - -
85-Required Operations 878,513 1,041,600 907,486 1,072,880 1,196,690 1,240,240 88-Operations -Internal - - - 141,000 - -
Debt Service
Operating Expenses $1,095,429 $973,651 $1,140,539 $1,406,864 $1,314,580 927,564 Operating Income (Loss) ($34,204) ($3,078) ($4,558) ($19,439) $25,000 $0 Capital Outlay
CIP
Transfers - 408 - - - -
Non-Operating Expenses $0 ($408) $0 $0 $0 $0
Net Income/(Loss) $ (34,204) $ (2,670) $ (4,558) $ (19,439) $ 25,000 $ - $0.9M
$1.1M
$0.9M
$1.1M
$1.2M $1.2M
$0.0M
$0.1M
$0.9M
$1.1M
$1.0M
$1.1M
$1.4M
$1.3M
$0.0M
$0.2M
$0.4M
$0.6M
$0.8M
$1.0M
$1.2M
$1.4M
$1.6M
20/21 Actual 21/22 Actual 22/23 Actual 23/24 Budget 23/24 Projected 24/25 Proposed 24/25 Proposed Budget
Risk Management
Labor M&O Other Operating Expenses Capital Requests & CIP Revenues

RISK MANAGEMENT SUMMARY
174 SHAFTER OPERATING BUDGET 2024/25

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20/21 Actual 21/22 Actual 22/23 Actual 23/24 Budget
23/24
Projected
24/25
Proposed
Revenues $ 849,871 $ 977,756 $ 902,979 $ 1,536,270 $ 1,565,629 $ 1,718,028 Expenses:
82-Wages & Benefits 406,282 427,681 583,567 889,185 889,470 867,180 83-Planned Operations 205,582 403,098 586,715 540,194 508,789 511,210 85-Required Operations 3,602 8,002 11,500 13,900 13,400 14,350 88-Operations -Internal 69,600 71,175 48,396 125,288 119,600 125,288 Debt Service
Operating Expenses $685,066 $909,956 $1,230,178 $1,568,567 $1,531,259 1,518,028 Operating Income (Loss) $164,805 $67,800 ($327,199) ($32,297) $34,370 200,000 $ 92-Capital Outlay - - (2,000) - 32,620 200,000
CIP
Transfers 12,047 - 275 - - -
Non-Operating Expenses $0 ($12,047) ($2,275) $0 $32,620 $200,000 Net Income/(Loss) $ 164,805 $ 79,847 $ (324,924) $ (32,297) $ 1,750 $ - $0.4M $0.4M
$0.6M
$0.9M $0.9M $0.9M
$0.2M
$0.4M
$0.6M
$0.6M $0.5M $0.5M
$0.1M
$0.1M
$0.0M
$0.1M $0.1M $0.1M
$0.0M
$0.8M
$1.0M
$0.9M
$1.5M $1.6M
$1.7M
$0.0M
$0.2M
$0.4M
$0.6M
$0.8M
$1.0M
$1.2M
$1.4M
$1.6M
$1.8M
$2.0M
20/21 Actual 21/22 Actual 22/23 Actual 23/24 Budget 23/24 Projected 24/25 Proposed 24/25 Proposed Budget
Information Technology
Labor M&O Other Operating Expenses Capital Requests & CIP Revenues

INFORMATION TECHNOLOGY SUMMARY
2024/25 SHAFTER OPERATING BUDGET 175

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FACILITIES MAINTENANCE
Facility Maintenance
Actual Actual Budget 11Mo Actual Projection Budget
Account 2021/22 2022/23 2023/24 2023/24 2023/24 2024/25 418000-Internal ISF Chrg - Building 422,227 370,440 474,050 434,546 588,157 850,316 Sub-Total 80-Operations -Internal $422,227 $370,440 $474,050 $434,546 $588,157 $850,316 Total Revenues $422,227 $370,440 $474,050 $434,546 $588,157 $850,316 500000-Full Time Wages 47,234 41,263 77,405 64,936 77,405 85,772 500400-Overtime 3,433 203 1,800 1,141 1,800 600
500500-Cellphone Allowance 960 702 1,200 1,039 1,200 1,200 500502-Uniform & Equipment Allowance 300 427 400 399 400 400 500504-One-Time Compensation 82 - - - - -
500506-Incentive- Bilingual Pay 768 - - - - -
500600-Retirement 3,643 2,267 - - - -
500602-Unfunded Accr. Liab. (UAL) - 412 - - - -
500604-PERS 26454 Misc. Pepra - 3,790 10,000 7,752 10,000 6,002 500800-Health Insurance 15,286 15,350 22,416 21,245 22,416 24,744 500801-Dental Insurance 501 656 643 598 643 687
500802-Vision Insurance 239 313 307 275 307 307
500803-Life Insurance 185 192 315 284 315 301
500880-Work Comp Insurance 12,571 1,398 13,200 1,768 13,200 2,099 500990-Non-Cash Labor Cost Allocation (876) 837 - - - - 509000-Payroll Taxes 4,090 3,569 5,780 5,120 5,780 5,991 Sub-Total 82-Wages & Benefits $93,579 $71,379 $133,466 $104,557 $133,466 $128,103 510000-Office Supplies 541 424 1,000 557 750 1,000
510001-Departmental Supplies 8,271 18,271 12,500 13,020 15,610 32,250 510100-Service Agreements 15,321 2,272 2,000 6,318 7,350 68,480 510103-Postage & Freight - - 100 - - -
510109-Janitorial Services 58,193 58,178 67,600 60,517 69,416 237,172 510110-Landscaping Services - - - 2,401 2,500 33,748
510115-Recruitment - 257 - - - -
510150-Software Subscription - - - - - 2,500
510200-Repairs & Maintenance - - 92,000 103,872 104,125 10,718 510202-Hardware & Tools - - - - - 4,000
510205-Building Repair & Maintenance - 12,159 20,000 32,965 23,330 63,500 510300-Vehicle Operations 1,686 1,640 2,400 218 300 1,500 510302-Vehicle Operations - Fuel 131 - 400 1,448 1,680 2,000 510400-Professional Services 200 1,092 2,300 - - -
510501-Training - - - - - 1,500
510505-Travel - - - - - 1,000
510807-Regulatory & Permitting - - 250 167 180 1,780
510809-Assessment fees - - 900 1,290 1,300 9,310
Sub-Total 83-Planned Operations $169,654 $126,529 $201,450 $222,772 $226,541 $470,458 510701-Communications 11,711 16,509 27,390 11,818 26,900 27,390 510704-Water 8,307 8,019 8,560 7,091 8,500 8,560
510705-Sewer 695 695 720 637 700 720
510706-Refuse 2,715 5,352 7,500 4,789 9,000 8,500
510707-Power 37,933 101,311 196,920 103,417 170,100 190,000 510708-Natural Gas 4,964 8,890 8,000 4,415 1,100 8,000
Sub-Total 85-Required Operations $151,601 $201,114 $249,090 $132,167 $216,300 $243,170 520000-Asset Replace - - 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 13,029 4,638 7,310 6,701 6,850 7,310 521100-Ind Cost Allocation - - - 9,423 - -
Sub-Total 88-Operations -Internal $18,418 $4,638 $8,585 $16,124 $11,850 $8,585 Total Expenses $433,252 $403,660 $592,591 $475,620 $588,157 $850,316 490200-Trans In - Federal Grants 5,163 - - - - -
Sub-Total 79-Transfers-In $5,163 $0 $0 $0 $0 $0
Total Revenues $5,163 $0 $0 $0 $0 $0
Total Facility Maintenance Net Surplus/
(Deficit)
($5,862) ($33,220) ($118,541) ($41,074) $0 $0
176 SHAFTER OPERATING BUDGET 2024/25

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SHOP
Vehicle Maintenance
Actual Actual Budget 11Mo Actual Projection Budget
Account 2021/22 2022/23 2023/24 2023/24 2023/24 2024/25 460002-Interest 5691 Saving - 75 - - - -
460015-Interest CA Class - 62 - - - -
460020-Interest LAIF - 108 - - - -
460021-Interest Investments - 848 - - - -
Sub-Total 76-Investment Earnings $0 $1,093 $0 $0 $0 $0
418002-Internal ISF Chrg - Shop 257,974 137,848 257,848 236,361 274,424 243,605 Sub-Total 80-Operations -Internal $257,974 $137,848 $257,848 $236,361 $274,424 $243,605 Total Revenues $257,974 $138,941 $257,848 $236,361 $274,424 $243,605 500000-Full Time Wages 17,252 - 78,546 75,870 78,546 94,699 500400-Overtime 392 132 500 143 500 500
500500-Cellphone Allowance 60 60 60 35 60 60
500502-Uniform & Equipment Allowance 1,515 2,536 2,600 1,382 2,600 2,600 500504-One-Time Compensation 2,271 - - 9 10 -
500600-Retirement 13,157 7,477 - - - -
500602-Unfunded Accr. Liab. (UAL) - 478 - - - -
500603-PERS 3069 Misc. Classic - 4,414 14,000 10,260 14,000 10,205 500604-PERS 26454 Misc. Pepra - 266 700 542 700 522
500800-Health Insurance 14,175 1,897 1,984 1,913 1,984 2,242 500801-Dental Insurance 987 545 566 508 566 569
500802-Vision Insurance 403 208 216 193 216 216
500803-Life Insurance 427 336 959 314 959 338
500880-Work Comp Insurance 124 - 27,883 13,834 27,883 17,658 500990-Non-Cash Labor Cost Allocation (3,699) 2,978 - - - - 509000-Payroll Taxes 7,638 5,945 7,100 5,921 7,100 7,196 Sub-Total 82-Wages & Benefits $178,982 $120,685 $135,114 $110,924 $135,124 $136,805 510000-Office Supplies 668 298 350 731 750 1,000
510001-Departmental Supplies 17,062 18,285 20,000 13,065 15,000 18,000 510100-Service Agreements - - - 1,377 - -
510105-Software Licensing - 462 - - - -
510106-Subscriptions & Dues - - - 72 - -
510109-Janitorial Services 7,398 10,468 12,000 8,879 12,000 - 510150-Software Subscription - 2,071 - 1,065 2,000 5,000 510200-Repairs & Maintenance 2,776 6,830 7,500 2,154 7,500 5,000 510202-Hardware & Tools - - 1,700 1,841 2,000 2,000
510205-Building Repair & Maintenance - 1,756 1,500 1,159 1,250 1,500 510300-Vehicle Operations 5,260 3,835 6,000 2,030 2,250 2,000 510302-Vehicle Operations - Fuel 3,993 5,430 5,000 2,895 3,000 5,000 510400-Professional Services 8,934 1,693 5,000 - - -
510420-Legal Services 575 - - - - -
510501-Training 212 702 500 1,582 2,000 2,000
510505-Travel - 36 100 228 500 1,500
510807-Regulatory & Permitting - 671 1,500 650 750 1,000 510809-Assessment fees - 1,680 1,700 2,427 2,500 -
Sub-Total 83-Planned Operations $46,878 $54,217 $62,850 $40,155 $51,500 $44,000 510701-Communications 254 297 300 102 300 300
510706-Refuse - 1,886 - 2,684 3,000 3,000
510707-Power 10,211 2,459 4,550 2,729 3,500 4,550
510708-Natural Gas 1,851 3,756 3,500 1,723 3,500 3,500
Sub-Total 85-Required Operations $12,316 $8,398 $8,350 $7,238 $10,300 $11,350 520200-Internal ISF Chrg - Building 5,000 8,596 11,000 10,083 38,000 11,000 520300-Internal ISF Chrg - IT 15,253 16,263 26,216 24,031 25,000 25,200 520400-Internal ISF Chrg - Liability 14,322 9,680 15,250 13,979 14,500 15,250 521100-Ind Cost Allocation - - - 15,648 - -
Sub-Total 88-Operations -Internal $34,575 $34,539 $52,466 $63,741 $77,500 $51,450 Total Expenses $272,751 $217,839 $258,780 $222,058 $274,424 $243,605 490200-Trans In - Federal Grants 18,696 - - - - -
Sub-Total 79-Transfers-In $18,696 $0 $0 $0 $0 $0
Total Revenues $18,696 $0 $0 $0 $0 $0
Total Vehicle Maintenance Net Surplus/
(Deficit)
$3,919 ($78,898) ($932) $14,303 $0 $0
2024/25 SHAFTER OPERATING BUDGET 177

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RISK MANAGEMENT
Risk Management
Actual Actual Budget 11Mo Actual Projection Budget
Account 2021/22 2022/23 2023/24 2023/24 2023/24 2024/25 460002-Interest 5691 Saving - 436 - - - -
460015-Interest CA Class - 362 - - - -
460020-Interest LAIF - 626 - - - -
460021-Interest Investments - 4,929 - - - -
Sub-Total 76-Investment Earnings $0 $6,353 $0 $0 $0 $0
480100-Misc Refunds 387,114 251,176 - 24,543 25,000 -
Sub-Total 78-Other Revenue $387,114 $251,176 $0 $24,543 $25,000 $0 418004-Internal ISF Chrg - Liability 705,237 711,564 1,121,100 1,027,675 1,406,864 1,314,580 Sub-Total 80-Operations -Internal $705,237 $711,564 $1,121,100 $1,027,675 $1,406,864 $1,314,580 Total Revenues $1,092,351 $969,093 $1,121,100 $1,052,218 $1,431,864 $1,314,580 500000-Full Time Wages 22,253 - 43,951 39,437 43,951 50,777 500500-Cellphone Allowance 100 482 480 415 480 480
500501-Auto Allowance 4 - 600 519 600 610
500504-One-Time Compensation 884 - - 1,034 - -
500506-Incentive- Bilingual Pay 1 - 384 403 470 384
500600-Retirement 1,090 3,736 - - - -
500602-Unfunded Accr. Liab. (UAL) - 205 - - - -
500603-PERS 3069 Misc. Classic - 1,734 5,600 4,068 5,600 3,924 500604-PERS 26454 Misc. Pepra - 787 1,800 1,656 1,800 1,345 500700-OPEB - Health Insurance 832 - - - - -
500800-Health Insurance 3,370 - 8,500 8,589 9,500 10,080 500801-Dental Insurance 88 - - 123 135 137
500802-Vision Insurance 36 130 - 110 120 122
500803-Life Insurance 76 - 6 160 180 171
500880-Work Comp Insurance 413 - 714 216 714 702
500990-Non-Cash Labor Cost Allocation (299) 447 - - - - 509000-Payroll Taxes 29 - 5,624 3,156 5,624 5,608
Sub-Total 82-Wages & Benefits $45,010 $66,165 $67,659 $59,886 $69,174 $74,340 510012-Medical Supplies 8,819 - - - - -
Sub-Total 83-Planned Operations $8,819 $0 $0 $0 $0 $0
510441-Employee Assistance Insurance 2,760 2,760 2,850 2,812 3,500 3,500 510442-Employee Risk Mgt Insurance 110,748 88,492 114,080 63,103 120,000 114,080 510443-Property Insurance 297,890 358,007 306,830 466,431 466,440 470,000 510444-Risk Management Administration 3,352 490 3,460 6,748 6,750 7,000 510445-Liability Insurance 626,850 455,533 645,660 533,023 600,000 645,660 Sub-Total 85-Required Operations $1,041,600 $907,486 $1,072,880 $1,072,117 $1,196,690 $1,240,240 520400-Internal ISF Chrg - Liability - - - - 141,000 -
521100-Ind Cost Allocation - - - 5,393 - -
Sub-Total 88-Operations -Internal $0 $0 $0 $5,393 $141,000 $0 Total Expenses $1,095,429 $973,651 $1,140,539 $1,137,396 $1,406,864 $1,314,580 490200-Trans In - Federal Grants 408 - - - - -
Sub-Total 79-Transfers-In $408 $0 $0 $0 $0 $0
Total Revenues $408 $0 $0 $0 $0 $0
Total Risk Management Net Surplus/(Deficit) ($2,670) ($4,558) ($19,439) ($85,178) $25,000 $0 178 SHAFTER OPERATING BUDGET 2024/25

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INFORMATION TECHONOLOGY
Information Technology
Actual Actual Budget 11Mo Actual Projection Budget
Account 2021/22 2022/23 2023/24 2023/24 2023/24 2024/25 460002-Interest 5691 Saving - 172 - - - -
460015-Interest CA Class - 142 - - - -
460020-Interest LAIF - 246 - - - -
460021-Interest Investments - 1,940 - - - -
Sub-Total 76-Investment Earnings $0 $2,500 $0 $0 $0 $0
480100-Misc Refunds - - - 1,733 1,750 -
Sub-Total 78-Other Revenue $0 $2,110 $0 $1,733 $1,750 $0 418001-Internal ISF Chrg - IT 977,756 898,369 1,536,270 1,408,248 1,563,879 1,718,028 Sub-Total 80-Operations -Internal $977,756 $898,369 $1,536,270 $1,408,248 $1,563,879 $1,718,028 Total Revenues $977,756 $902,979 $1,536,270 $1,409,981 $1,565,629 $1,718,028 500000-Full Time Wages - 32,860 607,319 455,818 607,319 607,636 500100-Part Time Wages 96 13,660 15,000 10,943 15,000 16,000 500400-Overtime - 13 5,660 2,672 5,660 5,600
500500-Cellphone Allowance - 485 7,170 4,639 7,170 6,240 500501-Auto Allowance - 1,212 9,470 7,789 9,470 9,000
500502-Uniform & Equipment Allowance - - 360 451 465 360 500503-Education Reimbursement - 3,000 3,500 3,282 3,500 - 500504-One-Time Compensation 1,822 4,547 - - - -
500600-Retirement 20,941 14,409 - - - -
500602-Unfunded Accr. Liab. (UAL) - 1,983 - - - -
500604-PERS 26454 Misc. Pepra - 4,810 64,000 51,248 64,000 45,055 500800-Health Insurance - 4,453 112,044 88,819 112,044 107,642 500801-Dental Insurance - 135 3,357 2,607 3,357 2,998
500802-Vision Insurance - 59 1,323 1,171 1,503 1,342
500803-Life Insurance - 130 3,062 1,923 3,062 2,195
500880-Work Comp Insurance - 1,145 14,720 12,286 14,720 15,869 500990-Non-Cash Labor Cost Allocation 6,664 (2,861) - - - - 509000-Payroll Taxes - 2,648 42,200 36,847 42,200 47,243 Sub-Total 82-Wages & Benefits $427,681 $583,567 $889,185 $680,495 $889,470 $867,180 510000-Office Supplies 616 398 1,000 239 1,000 750
510001-Departmental Supplies - 170 25,000 25,417 25,100 26,000 510100-Service Agreements 3,630 1,598 2,000 1,436 2,000 2,000 510103-Postage & Freight 2 115 160 15 100 100
510105-Software Licensing 124,430 21,543 6,800 5,241 5,250 - 510106-Subscriptions & Dues - - 850 1,028 1,250 1,650
510115-Recruitment 199 183 - 519 519 -
510150-Software Subscription - - 292,867 299,508 293,200 298,250 510155-IT Subscription - 12,000 75,100 53,415 75,000 95,000 510200-Repairs & Maintenance 9,882 4,285 2,000 365 2,000 - 510201-Website Maintenance 21,890 117 - - - -
510202-Hardware & Tools - - 57,917 113,297 33,000 10,000 510203-Software Maintenance 71,611 2,096 - - - -
510300-Vehicle Operations 720 936 2,000 660 1,500 2,000 510302-Vehicle Operations - Fuel 251 303 700 184 550 700 510400-Professional Services - 275 48,200 53,058 40,000 45,000 510420-Legal Services 350 - - - - -
510501-Training - - 4,600 3,860 4,700 6,600
510502-Training - Internal 21 235 500 504 520 500
510505-Travel - 263 7,500 6,399 8,100 9,660
510602-Property Rental 13,050 13,500 13,000 12,375 15,000 1,000 510703-Internet 22,019 1,311 - - - 12,000
Sub-Total 83-Planned Operations $403,098 $586,715 $540,194 $577,519 $508,789 $511,210 510701-Communications 3,414 4,331 3,500 5,069 5,500 3,500 510704-Water - 15 - 42 400 450
510705-Sewer - 37 - - - -
510707-Power 4,588 7,117 10,400 7,363 7,500 10,400
Sub-Total 85-Required Operations $8,002 $11,500 $13,900 $12,474 $13,400 $14,350 520000-Asset Replace - - 51,000 - 38,000 51,000
520100-Internal ISF Chrg - Shop 2,641 1,378 2,578 2,363 3,000 2,578 520200-Internal ISF Chrg - Building 33,373 7,998 10,230 9,378 20,000 10,230 Infor
520400-Internal ISF Chrg - Liability mation Technology 35,161 39,020 61,480 56,357 58,600 61,480 Actual Actual Budget 11Mo Actual Projection Budget
Account 2021/22 2022/23 2023/24 2023/24 2023/24 2024/25 521100-Ind Cost Allocation - - - 31,264 - -
Sub-Total 88-Operations -Internal $71,175 $48,396 $125,288 $99,362 $119,600 $125,288 550000Interest Expense 2653
2024/25 SHAFTER OPERATING BUDGET 179

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CAPITAL FUNDS &

IMPACT FEES

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FY24 vs FY25 Change
Actual Actual Budget Budget Dollar Pct % of
Capital Funds 2021/22 2022/23 2023/24 2024/25 Change Chg Total State Grants - 259,785 1,888,250 11,429,402 9,541,152 505.3% 80.2% Water CIP - - - - #.0% #.0%
Wastewater CIP 109,457 19,118 200,000 862,500 662,500 331.3% 6.0% Public Safety Impact - - - 492,000 492,000 #.0% #.0%
Traffic Mitigation 2,836,541 5,731 28,500 1,474,336 1,445,836 5073.1% 10.3% Total Capital Funds $2,945,998 $284,634 $2,116,750 $14,258,238 $12,141,488 573.6% 100% FY24 vs FY25 Change
Actual Actual Budget Budget Dollar Pct % of
State Grants Category Expenditures 2021/22 2022/23 2023/24 2024/25 Change Chg Total 93-Capital Projects - 259,785 1,888,250 11,429,402 9,541,152 505.3% 100.0% Total State Grants - 259,785 1,888,250 11,429,402 9,541,152 505.3% 100% FY24 vs FY25 Change
Actual Actual Budget Budget Dollar Pct % of
Water CIP Category Expenditures 2021/22 2022/23 2023/24 2024/25 Change Chg Total 93-Capital Projects - - - - #.0% #Error
Total Water CIP - - - - #.0% #Error
FY24 vs FY25 Change
Actual Actual Budget Budget Dollar Pct % of
Wastewater CIP Category Expenditures 2021/22 2022/23 2023/24 2024/25 Change Chg Total 93-Capital Projects 109,457 19,118 100,000 862,500 762,500 762.5% 100.0% 94-Transfers-Out - - 100,000 - (100,000) -100.0% .0%
Total Wastewater CIP 109,457 19,118 200,000 862,500 662,500 331.3% 100% FY24 vs FY25 Change
Actual Actual Budget Budget Dollar Pct % of
Public Safety Impact Category
Expenditures
2021/22 2022/23 2023/24 2024/25 Change Chg Total
92-Capital Outlay - - - 492,000 492,000 #.0% #.0%
Total Public Safety Impact - - - 492,000 492,000 #.0% 100% FY24 vs FY25 Change
Actual Actual Budget Budget Dollar Pct % of
Traffic Mitigation Category
Expenditures
2021/22 2022/23 2023/24 2024/25 Change Chg Total
93-Capital Projects 5,300 5,731 28,500 1,474,336 1,445,836 5073.1% 100.0% 94-Transfers-Out 2,831,241 - - - #.0% #.0%
Total Traffic Mitigation 2,836,541 5,731 28,500 1,474,336 1,445,836 5073.1% 100%

CAPITAL & IMPACT FEES FUNDS BUDGET CHANGE
182 SHAFTER OPERATING BUDGET 2024/25

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2024/25 SHAFTER OPERATING BUDGET 183
State Grants
Actual Actual Budget 11Mo Actual Projection Budget
Account 2021/22 2022/23 2023/24 2023/24 2023/24 2024/25 460002-Interest 5691 Saving - 6,518 - - - -
460015-Interest CA Class - 5,407 - - - -
460020-Interest LAIF - 9,348 - - - -
460021-Interest Investments - 73,636 - - - -
Sub-Total 76-Investment Earnings $0 $94,909 $0 $0 $0 $0 470000-CA Grant - 6,000,000 - - - -
470045-CA Grant - Clean California - 299,341 545,000 163,847 - 6,000,000 Sub-Total 77-Grants & Donations $0 $6,299,341 $545,000 $163,847 $0 $6,000,000 Total Revenues $0 $6,394,250 $545,000 $163,847 $0 $6,000,000 580100-Capital Prj.- Infrastructure - 2,738 355,000 216,921 250,000 1,181,000 580200-Capital Prj.- Buildings & Imp. - - 1,207,000 1,168,966 1,200,150 9,248,402 580300-Capital Prj.- Other Imp. - - 326,250 371,668 324,500 1,000,000 Sub-Total 93-Capital Projects $0 $259,785 $1,888,250 $1,757,555 $1,774,650 $11,429,402 Total Expenses $0 $259,785 $1,888,250 $1,757,555 $1,774,650 $11,429,402 Total State Grants Net Surplus/(Deficit) $0 $6,134,465 ($1,343,250) ($1,593,708) ($1,774,650) ($5,429,402)

STATE GRANTS

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184 SHAFTER OPERATING BUDGET 2024/25
Water CIP
Actual Actual Budget 11Mo Actual Projection Budget
Account 2021/22 2022/23 2023/24 2023/24 2023/24 2024/25 420000-Conect Fees 104,368 304,712 245,000 221,174 245,000 245,000 Sub-Total 72-Connection/Impact Fe $104,368 $304,712 $245,000 $221,174 $245,000 $245,000 460002-Interest 5691 Saving - 2,296 - - - -
460015-Interest CA Class - 1,905 - - - -
460020-Interest LAIF - 3,293 - - - -
460021-Interest Investments 16,048 25,940 - - - -
469900-Allocated Interest 6,005 2,534 15,404 (8,539) 20,000 15,404 Sub-Total 76-Investment Earnings $22,053 $35,968 $15,404 ($8,539) $20,000 $15,404 Total Revenues $126,421 $340,680 $260,404 $212,635 $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) $126,421 $340,680 $260,404 $212,635 ($1,147,327) $260,404

WATER CONNECTION FEES

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2024/25 SHAFTER OPERATING BUDGET 185
Wastewater CIP
Actual Actual Budget 11Mo Actual Projection Budget
Account 2021/22 2022/23 2023/24 2023/24 2023/24 2024/25 420000-Conect Fees 1,957,960 1,657,110 1,700,000 1,271,566 1,700,000 1,700,000 Sub-Total 72-Connection/Impact Fe $1,957,960 $1,657,110 $1,700,000 $1,271,566 $1,700,000 $1,700,000 460002-Interest 5691 Saving - 12,052 - - - -
460015-Interest CA Class - 9,998 - - - -
460020-Interest LAIF - 17,286 - - - -
460021-Interest Investments 82,101 136,157 - - - -
469900-Allocated Interest 32,905 11,918 60,000 (44,823) 75,000 60,000 Sub-Total 76-Investment Earnings $115,006 $187,411 $60,000 ($44,823) $75,000 $60,000 Total Revenues $2,072,966 $1,844,521 $1,760,000 $1,226,743 $1,775,000 $1,760,000 580100-Capital Prj.- Infrastructure 109,457 19,118 100,000 11,295 15,000 862,500 Sub-Total 93-Capital Projects $109,457 $19,118 $100,000 $11,295 $15,000 $862,500 Total Expenses $109,457 $19,118 $100,000 $11,295 $15,000 $862,500 595000-Trans Out - WW Operations - - 100,000 336,338 336,500 - Sub-Total 94-Transfers-Out $0 $0 $100,000 $336,338 $336,500 $0 Total Expenses $0 $0 $100,000 $336,338 $336,500 $0
Total Wastewater CIP Net Surplus/(Deficit) $1,963,509 $1,825,403 $1,560,000 $879,110 $1,423,500 $897,500

WASTEWATER CONNECTION FEES

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186 SHAFTER OPERATING BUDGET 2024/25
Public Safety Impact
Actual Actual Budget 11Mo Actual Projection Budget
Account 2021/22 2022/23 2023/24 2023/24 2023/24 2024/25 420100-Impact Fees - 519,860 - 424,256 437,000 437,000
Sub-Total 72-Connection/Impact Fe $0 $831,372 $0 $424,256 $437,000 $437,000 460002-Interest 5691 Saving - 1,056 - - - -
460015-Interest CA Class - 876 - - - -
460020-Interest LAIF - 1,514 - - - -
460021-Interest Investments - 11,925 - - - -
Sub-Total 76-Investment Earnings $0 $15,371 $0 $0 $0 $0 Total Revenues $0 $846,743 $0 $424,256 $437,000 $437,000 570100-Automotive Equipment - - - - - 492,000
Sub-Total 92-Capital Outlay $0 $0 $0 $0 $0 $492,000
Total Expenses $0 $0 $0 $0 $0 $492,000
Total Public Safety Impact Net Surplus/
(Deficit)
$0 $846,743 $0 $424,256 $437,000 ($55,000)

PUBLIC SAFETY IMPACT FEES

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2024/25 SHAFTER OPERATING BUDGET 187
Resufe CIP
Actual Actual Budget 11Mo Actual Projection Budget
Account 2021/22 2022/23 2023/24 2023/24 2023/24 2024/25 420000-Conect Fees 428 257 2,329 - 200 2,329
Sub-Total 72-Connection/Impact Fe $428 $257 $2,329 $0 $200 $2,329 460002-Interest 5691 Saving - 394 - - - -
460015-Interest CA Class - 327 - - - -
460020-Interest LAIF - 566 - - - -
460021-Interest Investments 3,427 4,455 - - - -
469900-Allocated Interest 1,214 253 3,379 (1,467) 5,000 3,379 Sub-Total 76-Investment Earnings $4,641 $5,995 $3,379 ($1,467) $5,000 $3,379 Total Revenues $5,069 $6,252 $5,708 ($1,467) $5,200 $5,708 Total Resufe CIP Net Surplus/(Deficit) $5,069 $6,252 $5,708 ($1,467) $5,200 $5,708

REFUSE CONNECTION FEES

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188 SHAFTER OPERATING BUDGET 2024/25
Park CIP
Actual Actual Budget 11Mo Actual Projection Budget
Account 2021/22 2022/23 2023/24 2023/24 2023/24 2024/25 420000-Conect Fees 13,687 121,555 15,000 77,561 105,000 15,000 Sub-Total 72-Connection/Impact Fe $13,687 $121,555 $15,000 $77,561 $105,000 $15,000 460002-Interest 5691 Saving - 245 - - - -
460015-Interest CA Class - 203 - - - -
460020-Interest LAIF - 351 - - - -
460021-Interest Investments 714 2,766 - - - -
469900-Allocated Interest 342 569 544 (911) 1,000 544
Sub-Total 76-Investment Earnings $1,056 $4,134 $544 ($911) $1,000 $544 Total Revenues $14,743 $125,689 $15,544 $76,650 $106,000 $15,544 Total Park CIP Net Surplus/(Deficit) $14,743 $125,689 $15,544 $76,650 $106,000 $15,544

PARKS CONNECTION FEES

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2024/25 SHAFTER OPERATING BUDGET 189
Asset Replacement
Actual Actual Budget 11Mo Actual Projection Budget
Account 2021/22 2022/23 2023/24 2023/24 2023/24 2024/25 460002-Interest 5691 Saving - 5,906 - - - -
460015-Interest CA Class - 4,899 - - - -
460020-Interest LAIF - 8,471 - - - -
460021-Interest Investments 51,390 66,721 - - - -
469900-Allocated Interest 18,196 3,769 50,000 (21,965) 68,000 50,000 Sub-Total 76-Investment Earnings $69,586 $89,766 $50,000 ($21,965) $68,000 $50,000 417000-Asset Replace - - 111,180 - 60,000 111,180
417001-Asset Replace - Police - - 173,400 - 128,000 173,400 417002-Asset Replace - IT - - 51,000 - 38,000 51,000
Sub-Total 80-Operations -Internal $0 $0 $335,580 $0 $226,000 $335,580 Total Revenues $69,586 $89,766 $385,580 ($21,965) $294,000 $385,580 Total Asset Replacement Net Surplus/(Deficit) $69,586 $89,766 $385,580 ($21,965) $294,000 $385,580

ASSET REPLACEMENTS

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190 SHAFTER OPERATING BUDGET 2024/25
Traffic Mitigation
Actual Actual Budget 11Mo Actual Projection Budget
Account 2021/22 2022/23 2023/24 2023/24 2023/24 2024/25 420100-Impact Fees 1,727,709 2,423,291 2,100,000 1,247,613 2,350,000 2,100,000 Sub-Total 72-Connection/Impact Fe $1,727,709 $2,423,291 $2,100,000 $1,247,613 $2,350,000 $2,100,000 460002-Interest 5691 Saving - 15,540 - - - -
460015-Interest CA Class - 12,891 - - - -
460020-Interest LAIF - 22,288 - - - -
460021-Interest Investments - 175,559 - - - -
469900-Allocated Interest 54,144 (54,144) 130,000 - 145,000 130,000 Sub-Total 76-Investment Earnings $190,058 $172,134 $130,000 $0 $145,000 $130,000 Total Revenues $1,917,767 $2,595,425 $2,230,000 $1,247,613 $2,495,000 $2,230,000 580100-Capital Prj.- Infrastructure 5,300 5,731 28,500 22,789 28,500 1,474,336 Sub-Total 93-Capital Projects $5,300 $5,731 $28,500 $22,789 $28,500 $1,474,336 Total Expenses $5,300 $5,731 $28,500 $22,789 $28,500 $1,474,336 590100-Trans Out - Gen Fund 2,831,241 - - - - -
Sub-Total 94-Transfers-Out $2,831,241 $0 $0 $0 $0 $0
Total Expenses $2,831,241 $0 $0 $0 $0 $0
Total Traffic Mitigation Net Surplus/(Deficit) ($918,774) $2,589,694 $2,201,500 $1,224,824 $2,466,500 $755,664

TRAFFIC MITIGATION

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2024/25 SHAFTER OPERATING BUDGET 191
Median Mitigation
Actual Actual Budget 11Mo Actual Projection Budget
Account 2021/22 2022/23 2023/24 2023/24 2023/24 2024/25 460002-Interest 5691 Saving - 136 - - - -
460015-Interest CA Class - 113 - - - -
460020-Interest LAIF - 195 - - - -
460021-Interest Investments 1,186 1,540 - - - -
469900-Allocated Interest 420 87 1,600 (507) 2,000 1,600 Sub-Total 76-Investment Earnings $1,606 $2,071 $1,600 ($507) $2,000 $1,600 Total Revenues $1,606 $2,071 $1,600 ($507) $2,000 $1,600 Total Median Mitigation Net Surplus/(Deficit) $1,606 $2,071 $1,600 ($507) $2,000 $1,600

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192 SHAFTER OPERATING BUDGET 2024/25

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CAPITAL

IMPROVEMENT

PROGRAM (CIP)

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CIP Introduction

OFFICE OF THE CITY MANAGER
Introduction
Staff is pleased to present the Five-Year Capital Improvement Program (CIP) of the City of Shafter, updated for FY 2024-2025. This CIP book was prepared by the Public Works Department, Finance Department, and City Manager office in conjunction with multiple other departments.

Background
The CIP is a strategic planning tool that focuses on needs and funding for City infrastructure and assets, summarized in one document and used in the annual operating budget preparation and update process. As a planning tool, the CIP document outlines the process and activities required to improve and maintain the City roadways, parks, facilities, and other infrastructure.

The preservation, maintenance, and improvement of capital infrastructure are essential functions. The City cannot plan for the future or sustain its current operation without sustainable infrastructure. The condition of its streets, sidewalks, water, sewer, storm drains, recreation facilities, parks, and other public facilities reflects how well our community is doing and its ability to sustain economic growth. The quality of life, health, safety, and financial well-being are all tied to the cornerstone of its infrastructure.

Generally, CIP improvements are major expenditures that result in maintaining and expanding City assets planned over a multi-year life span, which allows the City Council to forecast better and anticipate upcoming infrastructure needs and improvements. This particular CIP reflects and identifies the most critical infrastructure priorities over the next five years.

Detail and Content of CIP
The capital improvements presented in this document cover the most significant and critical projects, which generally exceed $10,000 in cost and have long‐term life spans. The elements of these projects include cost for funding studies, design, land acquisition, bidding, construction, and ongoing operational and maintenance upon project completion. Also included are the funding sources secured or planned to complete the projects. There are various funding sources for CIP projects, some steady and predictable, while others depend on grants, partnerships, loans, and other resources.

CIP Project Priorities
The upcoming projects identified in this CIP update are those in critical need to keep pace with rapid City growth and meet regulatory mandates. They are also in place to meet needs prioritized by the Council and the public to improve and expand services. Such funding priorities include:

Water supplies and quality
Supporting public safety
Improving traffic circulation and safety for motorists and pedestrians Sanitary sewer collection and treatment systems
Emergency response facilities
Information technology
Recreational facilities
Milestones planned for the first year of this CIP update (Fiscal Year 2024-2025) include:

Construction Completion
A new community park and pedestrian street improvements to serve the North Shafter communities.

Equipment upgrades and enhancements at an existing community skatepark Lighting at the Veteran Park soccer fields
A new City groundwater well to serve the Wonderful Industrial Park 194 SHAFTER OPERATING BUDGET 2024/25

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Recreational and transit improvements at Stringham Park Restoration of the pools as the Shafter Aquatics Center Design Completion
Gossamer Grove Polic Sub-Station
New building at the Shafter Aquatics Center
CIP Challenges
Some of the challenges the City is facing in its attempt to fund and implement the CIP are as follows:

Aging Infrastructure: The City has roads, storm drains, utilities, and buildings with limited service lives.

Competing Costs: The growth of the City has required increases in City services, especially in the area of public safety and expansion of public infrastructure. These costs compete with each other for dollars in City budgets.

Deferred Maintenance and Replacement: Past budgets have yet to keep pace with the required maintenance and replacement of the City's physical assets. Repairs and replacement of buildings, vehicles, and equipment are being addressed on a reactive basis as problems arise.

Unassessed Capital Deficiencies: An inventory of the condition of the City's physical assets is needed to identify all capital needs. Many of these assets have surpassed their useful lives but are still in service.

The inventory identifies the asset's physical condition, maintenance needs, or replacement of the asset.

Lack of Dedicated Funding: Capital improvements are funded using cash, borrowing, or grants. Plans and strategies for financing capital projects are needed and past due. Future budgets must address the need for capital and maintenance funds to preserve the City's assets and extend their useful service lives.

Among the efforts currently underway to better detail the City's funding commitments and strategies are:

Utility rate studies.

Development impact fee studies.

A General Plan update.

The deployment of asset management technologies.

Conclusion
Developing the CIP for Fiscal Years 2024-2025 through 2025-26 was a total team effort of City staff.

Implementing the CIP will continue to set Shafter on a better path to meeting its infrastructure goals and challenges. As a result, public services and safety will be enhanced to benefit all residents and businesses. 2024/25 SHAFTER OPERATING BUDGET 195

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Capital Improvements: One-year Plan
Total Capital Requested
44,215,320
46 Capital Improvement Projects
Total Funding Requested by Department
TOTAL $44,215,320.00
Expenditures (100%) $44,215,320.00
Total Funding Requested by
ource
TOTAL $44,103,746.00
ARPA -0200 (3%) $1,348,387.00
Fed Grant -0200 (11%) $4,900,000.00
Fiber -5004 (1%) $350,114.00
Gas Tax -0203 (1%) $450,000.00
General Fund -0100 (16%) $6,924,613.00
Roads & Maint. SB1 -0207 (1%) $500,000.00
State Grant -0308 (42%) $18,339,796.00
TDA -0204 (2%) $934,000.00
Traffic Mitigation -0305 (3%) $1,474,336.00
Wastewater Connection -030 (2%) $862,500.00
Water Grant -5002 (9%) $4,100,000.00
Water Rate -5002 (3%) $1,390,000.00
WW Rate -5000 (6%) $2,530,000.00
196 SHAFTER OPERATING BUDGET 2024/25

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Expenditures Requests
Itemized Requests for 2025
2024 RMRA- Road Improvement Project (Zerker Rd.) $500,000 Road Maintenance and Rehabilitation Account- Funding to resurface and reconstruct roadway. ** This project occurs annualy**
2025 Residential Road Reconstruction $200,000
Pavement overlays and reconstructions, plus pedestrian walkway upgrades, for existing residential streets based on the City's pavement management system classifications and public feedback. 2025 RMRA- Road Improvement Project $300,000
Road Maintenance and Rehabilitation Account- Funding to resurface and reconstruct roadway. ** This project occurs annualy**
ADA Imp. - Streets & Sidewalks $300,000
Design and construction of ADA-based upgrades to public streets owned and operated by the City.

ADA p
rades at Public Facilities $300,000
Design and construction of ADA-based upgrades to public facilities owned and operated by the City.

Alley Improvements $300,000
Pavement resurfacing and drainage improvements for existing public alleys.

City Corporation Yard Improvements $50,000
Design and construction of projects to improve and expand the use of the City Corporation Yard.

City Hall Paintin
$200,000
Painting and Plaster work at the Shafter City Hall
Citywide <roadband Fiber I.pansion $9,280,50:

The City intends to prepare for a public-private partnership (P3) by the end of 2024. To do so, detailed planning documents are necessary to attract an Internet Service Provider (ISP) and will aid staff and our ISP partner in better...

Curbs, Gutters, & Sidewalks $35,000
Replacement of existing curbs, gutters, and sidewalks.

Door Replacement Project (City Hall and Vets Hall) $;;,000 Replace door to complete with new ADA requirements and provide handicap accessible doors.

General Water Main Replacement $325,000
Replacing and updating water mains, fire hydrants, valves, and water appurtenances that are not operable or reaching their expected service lives.

Hwy 43 Roundabout Project @Santa Fe $3,444,338
Preliminary engineering studies, design, right-of-way acquisition, and construction for a roundabout project located at the intersection of Highway 43 and Santa Fe Way.

JPA Shared Improvements $325,000
The City of Shafter's shared portion of trunkline repairs and maintenance to existing infrastructure as stipulated in Joint Power's Agreement (JPA).
2024/25 SHAFTER OPERATING BUDGET 197

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Lift Station Improvements $300,000
Routine maintenance projects and repairs for existing sewer lift stations, including submersible motors, control systems, wet wells, and force mains.

Major Well or Casing Repairs $370,000
Repairs to existing groundwater well pumps, motors, and casings.

Manhole Coating $327,000
Routine and repair coating of the interiors of existing sewer manholes.

North Shafter Community Park $4,;00,000
Design and construct a five-acre community park site within the North Shafter community.

North Shafter Street Improvements $3,207,000
Two separate States grants have been awarded to complete: 1. A sustainable transportation plan for the local streets within the North Shafter and North Park communities that recommends and prioritizes street improvements, including...

Pavement Sealing $400,000
Consists of sand, slurry, or chip sealing for existing roadways as preventative measure to reduce cracks and potholes.

PE Shooting Range Classroom Repairs $70,000
Improvements to the Shooting range classroom including: new roof, painting, drywall repairs, electrical repairs, lighting.

Police Sustation at 9th Std> Rd> $:,880,;98
Design and Construction of a new Police Substation at 7th Std. Rd.

Residential Road Reconstruction (2024 Project) $24;,000 Pavement overlays and reconstructions, plus pedestrian walkway upgrades, for existing residential streets based on the Cityâ€™s pavement management system classifications and public feedback.

Rodrigue0 Park Improvements $300,000
Federal Community Development Block Grant (CDBG) funding to improve off-site drainage and add lighting to an existing multi-purpose field.

Santa Fe Way Improvements $2,000,000
Through the use of two federal funding sources, the following improvements at Santa Fe Way will be constructed between Seventh Standard Road and Los Angeles Avenue: Paved shoulders will be added in both directions. Project funding is...

SCE Projects $70,000
Supervisory Control and Data Acquisition (SCADA) system installation and updates.

Se-er Flo-meter Project $300,000
Installation of new flowmeter for the East Shafter Service Area Shafter 'uatic Center <uilding Construction $2,;70,000 Federal ARPA funds will be used to facilitate the replacement of the main building, including demolishing the current building and installing new exterior lighting and security upgrades. A partial facility restoration, with temporary lockers and...

Shafter Learning Center Rennovation $:4,000
Construction of two office spaces to relocated Shafter Learning Center Staff 198 SHAFTER OPERATING BUDGET 2024/25

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Southeast Shafter Sewer Improvements $250,000
The project consists of designing and constructing irrigation and landscape improvements at 7th Standard Road fronting the Target warehouse and distribution center, located at the Wonderful Industrial Park. The funding sources for these...

Street Stripin
- Peestrian K Bike ess $3,050,000
Routine pavement striping for pedestrian and bike access on existing City streets. A one-time AB 617 funding allocation of $1,000,000 is anticipated for bike lane improvements in the Core City.

Street Stripin
oawa/s - nnual Maintenane $395,000
Routine paint striping of existing pavement lanes and legends.

Veterans Park Site Improvements (Basketball Court) $300,000 ARPA funds to design and construct one (1) new basketball court Veterans Park Soer iel i
htin
$200,000
ARPA funds to design and construct one (1) new lighting system for the soccer fields at Veterans Park.

Water Meter - New Installations $500,000
New water meter installations for service areas that have no water meters.

Water Meter etro1ts $500,000
Replacement and updating of water service meter assemblies.

Water ank 8 - WIP $2,500,000
Proposed water storage tank for the Wonderful Industrial Park.

Water ank 9 - NPNS $5,000,000
New water storage tank located near the proposed North Park/ North Shafter location.

Water ank Improvements $330,000
Routine improvements and repairs to existing water tank storage and booster pumping facilities.

Well 22 Eevelopment $3,000,000
Preliminary engineering studies, design, right-of-way acquisition, and construction to develop a new City groundwater well in North Shafter.

Well 25 Eevelopment $300,000
Preliminary engineering studies, design, right-of-way acquisition, and construction to develop a replacement water well for Well 11.

Well Maintenane Pro ets $350,000
Routine and proactive maintenance at City well casings, pumps, motors, and control systems.

Wien 9th St>>- Santa e to 65 $550,000
Preliminary engineering and environmental studies to extend Seventh Standard Road widening between Santa Fe Way and Highway 43.

WWP I.pansion Pro et $3,6:9,500
10 MGD plant expansion to an existing regional waste water treatment facility owned and operated by North of the River Sanitation District and the City of Shafter.
2024/25 SHAFTER OPERATING BUDGET 199

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WWTP Plant Maintenance Proj. $300,000
The City share of costs for upgrades and maintenance projects at the wastewater treatment plant (WWTP), jointly owned by the City and North of River Sanitary District (NORSD) per a Joint Powers Agreement (JPA).

WWTP PreDTreat#ent Pro
ra#) $300,000
The City share of costs for conducting pre-treatment programs for industrial sewer customers. The pre-treatment programs are led and managed by North of River Sanitary District (NORSD), the contracted operator and co-owner of the wastewater...

Total: $44,215,320
200 SHAFTER OPERATING BUDGET 2024/25

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Capital Improvements: 5-Year Plan
Total Capital Requested
125,859,811
67 Capital Improvement Projects
Total Funding Requested by Department
Expenditures
2024
202
202
202
202
202
$14,320,491.29
$44,21&,320.00
$13,942,000.00
$1&,1'2,000.00
$21,'&&,000.00
$1',&'&,000.00
$0 $12 $24 $3'
2024/25 SHAFTER OPERATING BUDGET 201

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Total Funding Requested by Source
ARPA -0200 Fed Grant -0200
Fier -5004 Gas Tax -0203
General F
nd -0100 Roads & Maint. SB1 -0207
State Grant -0308 TDA -0204
Trac Mitigation -0305 Wastewater Connection -030
Water Connection -0303 Water Grant -5002
Water Rate -5002 WW Rate -5000
2024
202
202
202
202
202
$14,432,064.74
$44,103,746.00
$13,*42,000.00
$15,162,000.00
$21,655,000.00
$16,565,000.00
$0 $12M $24M $36M
Capital Costs Breakdown
Capital Costs Operational Costs
2024
202
202
202
202
202
$14,422,4*1.2*
$44,472,320.00
$14,484,000.00
$15,6*4,000.00
$22,112,000.00
$17,122,000.00
$0 $12M $24M $36M
202 SHAFTER OPERATING BUDGET 2024/25

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25-29 CIP Funding Source
Million USD
$8.34
$15.23
$2.93
$5.61
$2.50
$31.86
$0.25
$1.58
$20.26
$21.43
$15.55
$0.35
$- $5.00 $10.00 $15.00 $20.00 $25.00 $30.00 $35.00
0100-General Fund/ 6.6%
0200-Federal Grant/ 12.1%
0203-Gas Tax/ 2.3%
0204-TDA/ 4.5%
0207-SB1 Roads & Maint/ 2.0%
0301-Wastewater Connection Fees/ 25.3%
0303-Water Connection Fees/ .2%
0305-Traffic Mithigation/ 1.3%
0308-State Grants/ 16.1%
5000-Wastewater Fund/ 17.0%
5002-Water Fund/ 12.4%
5004-Telecommunications/ .3%
2024/25 SHAFTER OPERATING BUDGET 203

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Expenditures Requests
Itemized Requests for 2024-2030
2024 RMRA- Road Improvement Project (Zerker Rd.) $750,000 Road Maintenance and Rehabilitation Account- Funding to resurface and reconstruct roadway. ** This project occurs annualy**
2025 Residential Road Reconstruction $500,000
Pavement overlays and reconstructions, plus pedestrian walkway upgrades, for existing residential streets based on the City's pavement management system classifications and public feedback. 2025 RMRA- Road Improvement Project $800,000
Road Maintenance and Rehabilitation Account- Funding to resurface and reconstruct roadway. ** This project occurs annualy**
2028 Residential Road Reconstruction $500,000
Pavement overlays and reconstructions, plus pedestrian walkway upgrades, for existing residential streets based on the City's pavement management system classifications and public feedback. 2028 RMRA- Road Improvement Project $800,000
Road Maintenance and Rehabilitation Account- Funding to resurface and reconstruct roadway. ** This project occurs annualy**
2027 Residential Road Reconstruction $500,000
Pavement overlays and reconstructions, plus pedestrian walkway upgrades, for existing residential streets based on the City's pavement management system classifications and public feedback. 2027 RMRA- Road Improvement Project $800,000
Road Maintenance and Rehabilitation Account- Funding to resurface and reconstruct roadway. ** This project occurs annualy**
202: Residential Road Reconstruction $500,000
Pavement overlays and reconstructions, plus pedestrian walkway upgrades, for existing residential streets based on the City's pavement management system classifications and public feedback. 202: RMRA- Road Improvement Project $800,000
Road Maintenance and Rehabilitation Account- Funding to resurface and reconstruct roadway. ** This project occurs annualy**
202; Residential Road Reconstruction $500,000
Pavement overlays and reconstructions, plus pedestrian walkway upgrades, for existing residential streets based on the City's pavement management system classifications and public feedback. 7th Standard Rd#2 LN Reconstruction $783,:53
Reconstruct the #2 Lane of 7th Standard From the Friant Kern Canal to Zachary Avenue, within the exiting City of Shafter Right of Way. Work will include grinding and replacing up to .5' of the existing pavement secdtion and striping the...

ADA Imp. - Streets & Sidewalks $500,000
Design and construction of ADA-based upgrades to public streets owned and operated by the City.

ADA p
rades at Pulic acilities $525,553
Design and construction of ADA-based upgrades to public facilities owned and operated by the City. 204 SHAFTER OPERATING BUDGET 2024/25

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Alley Improvements $500,000
Pavement resurfacing and drainage improvements for existing public alleys.

A'uatics Center Restoration (Pool) $3,039,543
State Clean California funds will be used to restore the use of the pools, highlighted by resurfacing the pools, replacing the pool deck, and modernizing the water circulation pumping and heating system.

City Corporation Yard Improvements $490,000
Design and construction of projects to improve and expand the use of the City Corporation Yard.

City Hall Painting $400,000
Painting and Plaster work at the Shafter City Hall
Citywide Broadband Fiber I.pansion $9,480,50:

Community S!atepar! Improvements $908,458
Design and install equipment upgrades plus add new amenities, including lighting, shade structures, and landscaping, to the City-owned skatepark located at 460 East Euclid Avenue.

Curbs, Gutters, K Sidewal!s $440,000
Replacement of existing curbs, gutters, and sidewalks.

Door Replacement Project (City Hall and Vets Hall) $400,000 Replace door to complete with new ADA requirements and provide handicap accessible doors.

General Water Main Replacement $831,500
Replacing and updating water mains, fire hydrants, valves, and water appurtenances that are not operable or reaching their expected service lives.

Hwy 43 Roundabout Project @Santa Fe $1,5::,894
Preliminary engineering studies, design, right-of-way acquisition, and construction for a roundabout project located at the intersection of Highway 43 and Santa Fe Way.

James Street Streetlight Project $450,000
Clean California grant funds will be used to install decorative street lighting at James Street between Lerdo Highway and Shafter Avenue.

JPA Shared Improvements $1,195,000
The City of Shafter's shared portion of trunkline repairs and maintenance to existing infrastructure as stipulated in Joint Power's Agreement (JPA).

Lerdo Hwy Reconstruction Proj. SB1 $53,89;
Reconstruct Lerdo Highway road section from Valley Street to Shafter Ave. Remove and replace all sidewalks, drive approaches, and curb and gutters within the project limits to conform to ADA standards where it is possible.

Li
t Station Improvements $1,550,000
Routine maintenance projects and repairs for existing sewer lift stations, including submersible motors, control systems, wet wells, and force mains.

Major Well or Casing Repairs $950,000
Repairs to existing groundwater well pumps, motors, and casings. 2024/25 SHAFTER OPERATING BUDGET 205

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Manhole Coating $1,725,000
Routine and repair coating of the interiors of existing sewer manholes.

Mannel Park Irrigation Improvements $500,000
Federal ARPA funds will fund the installation of a new irrigation system for improved water-use efficiency.

North Shafter Community Park $4,;84,000
Design and construct a five-acre community park site within the North Shafter community.

North Shafter Street Improvements $1,205,000
Two separate States grants have been awarded to complete: 1. A sustainable transportation plan for the local streets within the North Shafter and North Park communities that recommends and prioritizes street improvements, including...

Pavement Sealing $1,800,000
Consists of sand, slurry, or chip sealing for existing roadways as preventative measure to reduce cracks and potholes.

PE Shooting Range Classroom Repairs $77,12;
Improvements to the Shooting range classroom including: new roof, painting, drywall repairs, electrical repairs, lighting.

Police Sustation at 7th Std> Rd> $:,;:7,428
Design and Construction of a new Police Substation at 7th Std. Rd.

Residential Road Reconstruction (2024 Project) $500,000 Pavement overlays and reconstructions, plus pedestrian walkway upgrades, for existing residential streets based on the Cityâ€™s pavement management system classifications and public feedback.

Rodrigue0 Park Improvements $:00,000
Federal Community Development Block Grant (CDBG) funding to improve off-site drainage and add lighting to an existing multi-purpose field.

RSP D erdo igh-ay Reconstruction D alley St> to S> Schnaidt St> $:4:,000 Reconstruct pavement, curb, gutter and sidewalks.

RSP D erker Rd> D 500F South of Ne- apittel Rd> to MC Roo1ng $751,000 Reconstruct pavement, curb, gutter and sidewalks.

Santa Fe Way Improvements $5,500,000
Through the use of two federal funding sources, the following improvements at Santa Fe Way will be constructed between Seventh Standard Road and Los Angeles Avenue: Paved shoulders will be added in both directions. Project funding is...

SCE Project $50,000
Supervisory Control and Data Acquisition (SCADA) Project for sewer lift station monitoring and controls.

SCE Projects $2;:,::5
Supervisory Control and Data Acquisition (SCADA) system installation and updates.

Se-er Flo-meter Project $800,000
Installation of new flowmeter for the East Shafter Service Area 206 SHAFTER OPERATING BUDGET 2024/25

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Shafter Aquatic Center Building Construction $3,000,000 Federal ARPA funds will be used to facilitate the replacement of the main building, including demolishing the current building and installing new exterior lighting and security upgrades. A partial facility restoration, with temporary lockers and...

Shafter earning Center ennovation $400,000
Construction of two office spaces to relocated Shafter Learning Center Staff Southeast Shafter Sewer Improvements $490,407
The project consists of designing and constructing irrigation and landscape improvements at 7th Standard Road fronting the Target warehouse and distribution center, located at the Wonderful Industrial Park. The funding sources for these...

Street Striping - Pedestrian K Bike Access $3,60;,373
Routine pavement striping for pedestrian and bike access on existing City streets. A one-time AB 617 funding allocation of $1,000,000 is anticipated for bike lane improvements in the Core City.

Street Striping oadwa/s - Annual Maintenance $3,000,000 Routine paint striping of existing pavement lanes and legends.

Stringham Park Ammenities Pro ect $3,070,000
State Clean California and other grant sources funds to construct a transit-focused parking lot and new site amenities, including playgrounds and one shade structure.

Veterans Park Site Improvements (Basketball Court) $364,:03 ARPA funds to design and construct one (1) new basketball court Veterans Park Soccer ield ighting $600,000
ARPA funds to design and construct one (1) new lighting system for the soccer fields at Veterans Park.

Water Meter - New Installations $3,970,000
New water meter installations for service areas that have no water meters.

Water Meter etro1ts $;3;,:;6
Replacement and updating of water service meter assemblies.

Water ank 8 - WIP $4,970,000
Proposed water storage tank for the Wonderful Industrial Park.

Water ank 9 - NPNS $3,470,000
New water storage tank located near the proposed North Park/ North Shafter location.

Water ank Improvements $797,000
Routine improvements and repairs to existing water tank storage and booster pumping facilities.

Well 43 Eevelopment $470,000
Preliminary engineering studies, design, right-of-way acquisition, and construction to develop a new City groundwater well at the Wonderful Industrial Park (WIP).

Well 44 Eevelopment $3,900,000
Preliminary engineering studies, design, right-of-way acquisition, and construction to develop a new City groundwater well in North Shafter.
2024/25 SHAFTER OPERATING BUDGET 207

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Well 23 Development $3,800,000
Preliminary engineering studies, design, right-of-way acquisition, and construction to develop a replacement water well for Well 11.

Well
ntenne
(o et) $828,36;
Routine and proactive maintenance at City well casings, pumps, motors, and control systems.

Wen 9t
t>>D nt e to 63 $83;,;30
Preliminary engineering and environmental studies to extend Seventh Standard Road widening between Santa Fe Way and Highway 43.

WW
I.pn)on
(o et $68,689,700
10 MGD plant expansion to an existing regional waste water treatment facility owned and operated by North of the River Sanitation District and the City of Shafter.

lnt
ntenne
(o > $;00,000
The City share of costs for upgrades and maintenance projects at the wastewater treatment plant (WWTP), jointly owned by the City and North of River Sanitary District (NORSD) per a Joint Powers Agreement (JPA).

(eD(etment
(o
(m) $700,000
The City share of costs for conducting pre-treatment programs for industrial sewer customers. The pre-treatment programs are led and managed by North of River Sanitary District (NORSD), the contracted operator and co-owner of the wastewater...

Total: $125,859,811
208 SHAFTER OPERATING BUDGET 2024/25

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

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210 SHAFTER OPERATING BUDGET 2024/25

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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2024/25 SHAFTER OPERATING BUDGET 211

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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212 SHAFTER OPERATING BUDGET 2024/25

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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2024/25 SHAFTER OPERATING BUDGET 213

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

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

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

3. Closing short-term revenue/expenditure gaps.

4. Responding to unexpected expenditure requirements or revenue shortfalls.

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

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

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

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

A. General Fund

1. Strategically reducing general fund operating budgets.

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

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

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

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

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

B. Water, Wastewater and Refuse Funds

1. Strategically reduce operations budgets.

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

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

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214 SHAFTER OPERATING BUDGET 2024/25

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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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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Shafter City CouncilJune 4, 2024

Shafter City Council
June 4, 2024