Agenda packet — Shafter City Council, June 18, 2024 (part 3 of 4)

MARCH 2005 6.0 SPECIFIC PLAN ADMINISTRATION
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including substantial changes in the project or circumstances under which the project is being undertaken requiring major revisions in the project, or new information becomes available which was not known at the time the EIR was certified. However, if a supplemental EIR is prepared covering the changes, new circumstances, or new information and is certified, the exemption will apply to the projects that then follow the specific plan.

6.1.3 APPROVAL AUTHORITY
The Planning Director’s responsibilities shall include administering, interpreting, and enforcing all requirements and standards of the Mission Lakes Specific Plan, including the acceptance and processing of all land use permit applications. The Planning Director or designated representative may approve development permits that meet the requirements of this Specific Plan and may approve, conditionally approve, or deny minor requests for waiver of Specific Plan standards. The Planning Director and Building Official, or their designees, hold final approval authority for, and enforcement of: building permits, certificates of occupancy, home occupation permits, minor variance modifications, minor precise plans of development, sign permits, similar use determinations, and temporary use permits. The Planning Director may impose conditions of approval or make interpretations of the Specific Plan (City of Shafter Development Code, Section

1.70, Clarification of Ambiguities), which may be appealed to the Planning Commission. The Planning Director may also make a Determination of Similar Use in accordance with Section 1.90 of the Development Code, for any proposed use of a property is not expressly authorized as a permitted or conditional use by the Specific Plan. The Planning Director may refer matters involving development issues to the Project Assistance Committee, or the Planning Commission, and may consult with the City Attorney on questions of interpretation.

The following policies guide the administration of this plan:

1. The title of this plan shall be Mission Lakes Specific Plan (MLSP) and shall be designated on the City’s Zoning Map for this property as SP-2.

2. The Mission Lakes Specific Plan shall be adopted in accordance with Title 17, Chapter 15 of the City of Shafter Development Code.

3. Permitted, conditionally permitted, and prohibited land uses shall be as indicated in this Plan. The site development and design regulations, as specified in Sections 4 and5 of this plan are adopted by ordinance as zoning regulations for the property located within the Specific Plan boundaries.

4. Administrative procedures are provided in this Chapter. The Shafter Development Code shall be referred to for any topics that are not presented here, especially the Development Agreement (Section 17.2.70), Non-Conforming (Section 17.2.120), and Specific Plan (Chapter 15) sections of the City of Shafter Development Code.

5. Content of the Development Review application or CUP shall include content according to the following checklist:

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a. A site plan, at a scale no smaller than 1’ = 50 ‘, that delineates the location, amount and relationship of proposed uses and supporting improvements, including a statistical summary that identifies acreage by use, dwelling unit counts and nonresidential square footage as appropriate to the proposed uses. The plan shall show:
i. The location and size of proposed planning areas;
ii. The location and size of proposed buildings and structures; iii. The location, size and improvements of all driveways, parking areas, walkways, bus turnouts, drainage ways and means of ingress and egress, including the number parking spaces to be provided;
iv. The location and size of proposed public and private open space, including recreation facilities and spaces;
v. General landscaping and lighting concept;
vi. Location and type of project identification signs; and vii. Project conceptual elevations.
b. Either concurrent or subsequent to the development plan submittal, depending on proposed phasing, additional detail on the above components shall be provided, consisting of:
i. Dimensions of buildings and structures, including walls and fences; ii. Dimensions of drives, access ways and parking spaces; iii. Dimensions of proposed public and private spaces, including improvements;
iv. Improvement plans for infrastructure and utilities; v. A landscaping plan, including plant palette and sizes; and vi. Illustrative elevations of structures and improvements. c. A phasing plan showing how the remainder of the property (for which immediate approval is not being sought) will be developed and how necessary improvements will be made in conjunction with future phases.
d. Provisions for business owner, property owner, or homeowner association(s) where that method of management responsibility is proposed.

6. Documentation and justification of the method for providing for the following unifying features of the Specific Plan:
• Access; • Architectural Theme;
• Entry Points; • Signs; and
• Internal Circulation; • Infrastructure.
• Landscaping;
Documentation shall be in the form of a conformance document that has been reviewed by the master developer.

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7. Any new Conditional Use Permit (CUP) is subject to the provisions of the MLSP in addition to the findings and potential conditions identified in Section 2.50, Conditional Use Permits, of the City of Shafter Development Code.

8. Administrative interpretation of proposed plans may be made for the following:
a. Adequacy of application submissions and documentation; b. Residential unit counts and mix within the designated density ranges; c. Commercial square footage;
d. Compliance with design requirements;
e. Variations in landscape concept for location of landscape features, but not the total amount of landscaping;
f. Variations in setback that do not exceed 10% of the prescribed dimension; g. Land use designation boundary modifications not to exceed a 10% change in area.

9. The Planning Director has the authority to make interpretations and approve modifications to this Plan, including the determination that a proposed project exceeds the flexibility rules and intent of the Plan. In the latter case, an amendment to the Specific Plan would be necessary. The Director’s determination shall be rendered within 15 working days of a request for interpretation. This determination may be appealed to the Planning Commission and, subsequently, the City Council. However, under no circumstance shall a modification under this provision be allowed that cannot substantiate the required Specific Plan findings.

6.2 REQUIRED FINDINGS
Findings shall be made in accordance with this section of the Specific Plan:

An application for a Development Plan Review (for a permitted use) or Conditional Use Permit (for a conditionally permitted use) may be approved or conditionally approved if, on the basis of application, plans, materials, and/or testimony submitted that the following findings can be made:

1. The Project is consistent with the Shafter General Plan and the Mission Lakes Specific Plan;

2. The project’s uses and design are compatible with projects adjacent to the Specific Plan;

3. The project contributes to the design qualities expected of this Specific Plan area;

4. The project can provide the appropriate infrastructure and resources for water, sewer and electrical service; and

5. The project has demonstrated compliance with the Mitigation Measures identified within the General Plan Update Environmental Impact Report.

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Failure to make all the required findings shall require denial of the application.

6.3 IMPLEMENTATION
The Mission Lakes Specific Plan will be implemented through the processing of tract maps, parcel maps, and site plans. The implementation process, as described below, provides the mechanism for reviewing precise development plans and ensuring development consistency with the Specific Plan objectives. An implementation process for the amendment of this Specific Plan and for findings of Substantial Conformance to this Specific Plan is also provided below. All development within the Mission Lakes community is subject to the implementation procedures described herein.

6.3.1 DEVELOPMENT PLAN REVIEW
A. PURPOSE
The purpose of this section is to provide a process for the implementation and review of all site plans that will be required to implement the development and construction of this Specific Plan.

An application for design review is required prior to the issuance of any residential or commercial building permit within the Specific Plan area.

B. TIME LIMITATIONS
Each design approval granted through the Development Plan Review process shall become null and void two years after the date of approval, unless:

1. Building permits have been obtained and successful completion of the first building and safety division inspection has commenced within this period.

2. Any valid design review in effect at the date of adoption or amendment of this Specific Plan shall remain valid for a period of two years from the date of that design review approval or design review amendment. No further extension of time shall be granted for such design review upon expiration of that two-year period.

C. PRE-APPLICATION CONFERENCE
Prior to the filing of an application for Development Plan Review, the applicant or the applicant’s representative may hold a pre-application conference with the Planning Director and other designated staff from other departments and divisions to review the procedures and criteria for the design review process.

D. APPLICATION
An application for Development Plan Review shall be filed with the Planning Department in compliance with Chapter 2 of the Development Code. Submittals will include, but are not limited to, site plans and elevations. Further, any improvements that are depicted on any colored

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rendering, elevation, or drawing which is presented to the Planning Commission in conjunction with a development application, shall be installed pursuant to their appearance in that colored rendering, elevation, or drawing.

E. NOTICE
Notice of hearings for design review shall be as set forth in the City of Shafter Development Code.

6.3.2 DESIGN REVIEW
No building permit for residential or commercial development shall be issued until the proposed development has received, as part of the building permit review process, design review approval pursuant to the provisions of Section 2.80 of the City of Shafter Development Code.

6.3.3 SPECIFIC PLAN AMENDMENTS
Approval of this Specific Plan indicates acceptance by the City Council of a general framework for community development. Part of that framework establishes specific development standards that constitute the zoning regulations for the Mission Lakes Specific Plan. It is anticipated that certain modifications to the Specific Plan text, exhibits, and/or project may be necessary during the development of the project. Any modifications to the Specific Plan shall occur in accordance with the amendment process described in this section. These amendments, should they occur, are divided into two categories.

The first category, “Substantial Conformance,” as defined below, allows for minor changes to the Specific Plan without a public hearing and may be approved by the Planning Director. All other proposed changes are considered Formal Amendments and are required to be reviewed for approval by the Planning Commission and the City Council. In all cases amendments must be found to be in substantial conformance with the goals and standards of the Mission Lakes Specific Plan.

Amendments may be requested at any time pursuant to Section 65453(a) of the Government Code.

If the Amendment is deemed major by the Planning Director, it will be processed in the same manner as the original Specific Plan. Proposed amendments deemed to be minor modifications by the Planning Director, as defined herein, will be processed administratively by the Administrative Review process.

Depending upon the nature of the proposed Specific Plan Amendment, a supplemental environmental analysis may be required, pursuant to the California Environmental Quality Act (CEQA) Guidelines, Section 15162.

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6.3.4 IMPLEMENTATION ACTIONS
Implementation of the Mission Lakes Specific Plan will require property assembly and complete redevelopment of existing land uses. Because of the complexity of the land use mix, it is likely that development will occur in phases. To accommodate these factors, the following actions must be taken to facilitate implementation.

1. Annex the subject property into the City of Shafter City limits. The Specific Plan area is included as a part of a much larger area currently being annexed by the City.

2. Amend the Shafter General Plan to reference the Specific Plan Area as a Specific Plan Land Use Designation. This is a technical change and should be included with the General Plan update. It should be noted that any reclassification of the General Plan Land Use designation is a separate General Plan action and would be part of a separate planning process.

3. Amend the City of Shafter Development Code to include the Mission Lakes Specific Plan as a Zone District. Any Zoning District classifications for this site would no longer be needed and would be superseded by this Specific Plan.

4. Adopt this Specific Plan in its entirety by Ordinance and incorporate the Specific Plan in the appropriate sections of the City of Shafter Development Code.

5. Encourage and collaborate with private property interests to assemble the existing land parcels so that the concepts in the Plan can be implemented.

6. Condition projects within the Mission Lakes Specific Plan to comply with the mitigation measures specified in the General Plan Update Environmental Impact Report.

6.4 PHASING PLAN
Construction of the Mission Lakes Specific Plan will be phased in a logical sequence, in response to market demands. Ultimate phasing by recordation of phased final tract maps will be finalized at time of sale to merchant builders based on market demands. Adjustments to the phasing sequence are permitted provided that utilities and public facilities are available to service the phase in question.

6.4.1 AMENITIES TIMING
Although the project will be phased over a period of time, certain amenities, such as local parks, must be constructed prior to the issuance of a percentage building permits for a proposed project.

Completion of these amenities on a parallel track with proposed residential development helps to ensure that the quality of life of the residents is in place on a timely schedule. As such neighborhood pocket parks must be completed before the issuance of 60% of the certificates of

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occupancy in the planning area in which they are located. Construction of the public park in PA-11 shall begin before the issuance of certificates of occupancy for 2,500 dwelling units and be completed before 3,000 certificates of occupancy have been issued. The private recreation facilities of PA-10 must be completed prior to issuance of the certificates of occupancy for 1,500 dwelling units.

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MANAGEMENT REPORT

CITY OF SHAFTER

CITY COUNCIL REPORT
MEETING DATE: June 18, 2024
FROM: Gabriel A. Gonzalez, City Manager
PREPARED BY: Rogelio Sanchez, Finance Director
SUBJECT: ADOPTION OF RESOLUTION APPROVING THE
APPROPRIATIONS LIMIT FOR FISCAL YEAR 2024-2025

CONSISTENT WITH ARTICLE XIIIB OF THE CALIFORNIA

CONSTITUTION AND SELECTING THE ANNUAL ADJUSTMENT

FACTORS

RECOMMENDATION
Council find the action is not defined as a "project" per Section 15378(b)(4) of the CEQA Guidelines; and adopt Resolution 2967, a Resolution of the City Council of the City of Shafter Setting Forth an Appropriations Limit for Fiscal Year 2024-2025 Consistent with Article XIII B of the California Constitution and Selecting the Annual Adjustment Factors.

BACKGROUND
Under the Gann Spending-Limitation Initiative (Article XIII B of the State Constitution) adopted as Proposition 4 in June 1979 (and subsequently modified by Proposition 111 in June 1990), the City is required to annually adopt a resolution setting an appropriations limit for the upcoming fiscal year. For 2024/25, the City’s appropriations subject to limitation are about $36.45 million, which is far less than the calculated limit of $458.55 million.

Background and Key Concepts
The Gann Spending-Limitation Initiative provides for the limitation of state and local government appropriations. As discussed in the following summary of the major provisions of the Gann Initiative and Proposition 111 modifications, the Gann Initiative is actually a limitation on tax revenues rather than a direct limitation on appropriations.

1. Appropriations subject to limitation may not exceed appropriations made in 1978- 79 except as adjusted for increases in the cost of living, population and service responsibility transfers.

2. Appropriations financed through service fees (to the degree that they do not exceed the cost of performing the service), grant programs, fines and forfeitures, and other specified “non-tax” sources are not subject to the appropriations limit. Additionally, appropriations for long-term indebtedness incurred prior to 1978-79, debt service on

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ADOPTION OF RESOLUTION APPROVING THE APPROPRIATIONS LIMIT FOR FISCAL YEAR 2024-2025 CONSISTENT WITH ARTICLE XIIIB OF THE CALIFORNIA CONSTITUTION AND

SELECTING THE ANNUAL ADJUSTMENT FACTORS
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qualified capital outlays beginning in 1990-91, qualified capital outlays in excess of $100,000 and increased costs as a result of federally mandated programs, are also excluded from the limit. Essentially, with the exception of major capital-related expenditures, only appropriations funded through tax revenues are subject to limitation.

3. For the purpose of identifying “proceeds from taxes” under the Gann Initiative, state subventions that are unrestricted as to their use are considered to be tax sources. On the other hand, the use of subventions like gas tax and transportation development act funds is restricted by the State, and as such, is classified as non-tax sources.

4. Under the original Gann Initiative, all proceeds from taxes received in excess of the appropriations limit were required to be returned through refunds or revisions in tax rates and fee schedules within the next two fiscal years; or voter approval to increase the appropriations limit was required. Proposition 111 provides a one-year carryover feature to determine excess revenues under which refunds can be avoided if, in the subsequent year, the City is below the limit by the amount of the prior year's excess.

Any voter-approved increase to the appropriations limit cannot exceed four years.

5. Originally, the Gann Initiative was self-executing, requiring no formal review; however, Proposition 111 requires that the annual calculation be reviewed as part of the annual financial audit.

6. Major concepts in implementing the Gann Initiative as modified by Proposition 111 include: appropriations funded through tax sources are subject to the limit, not actual expenditures; and any excess of actual tax revenues over the appropriations limit, not actual expenditures or appropriations, are subject to a refund.

ANALYSIS
The annual adjustment factors for changes in population and cost of living for the appropriations limit calculation must be selected by a recorded vote of the Council, and include the following:

1. Population. Based on data provided annually by the State Department of Finance, cities may annually choose either the growth in their city’s or the county’s population.

For this year’s calculation, the City’s population growth factor of 4.31% (which exceeded the County's factor of 0.77%) is the recommended adjustment factor.

2. Cost of living. Local governments may annually choose either the percentage change in California per capita personal income or the percentage change in their jurisdiction's assessed valuation that is attributable to non-residential new construction.

For this year’s calculation, due to delays in obtaining the assessed valuations from the Kern County Assessor's Office, the percentage change in California per capita personal income is the recommended adjustment factor at 6.62%.

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ADOPTION OF RESOLUTION APPROVING THE APPROPRIATIONS LIMIT FOR FISCAL YEAR 2024-2025 CONSISTENT WITH ARTICLE XIIIB OF THE CALIFORNIA CONSTITUTION AND

SELECTING THE ANNUAL ADJUSTMENT FACTORS
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The City’s appropriation limit for 2024/25 is $458,550,796 calculated as follows:

Prior Year Appropriations
Limit
$424,246,158
Population Change (City) –

4.31%

1.043
Cost of Living Change (Per
Capita) – 3.62%

1.036
Combined Adjustment Factor
(1.0431*1.0362)

1.0808
Adjusted Limit $458,550,796

FISCAL IMPACT
There is no negative fiscal impact resulting from adoption of the City’s 2024/25 appropriations limit.

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

APPROVED BY THE CITY ATTORNEY
No

ALTERNATIVES
N/A

NEXT STEPS
N/A

ATTACHMENTS

1. Resolution 2967 Appropriations Limit FY 24-25

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RESOLUTION NO. 2967

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

CALIFORNIA, SETTING FORTH AN APPROPRIATIONS LIMIT FOR FISCAL YEAR 2024/2025 CONSISTENT WITH ARTICLE XIII B OF THE CALIFORNIA

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

NOW, THEREFORE, BE IT RESOLVED, DETERMINED AND ORDERED
Section 1. That the City Council of the City of Shafter establishes its Appropriations Limit for the 2024/25 fiscal year at $458,550,796.

Section 2. That the City Council of the City of Shafter has selected the “percentage change in California per capita personal income” as the inflationary change factor and the “percentage change in City population” as the population growth factor used in the calculation of the 2024/25 Appropriations Limit.

PASSED, APPROVED AND ADOPTED this 18th day of June, 2024. _____________________________
Chad Givens, Mayor
ATTEST:
______________________________
Yazmina Pallares, City Clerk
APPROVED AS TO FORM:
_____________________________
Marco A. Martinez, City Attorney Page 359 of 653

MANAGEMENT REPORT

CITY OF SHAFTER

CITY COUNCIL REPORT
MEETING DATE: June 18, 2024
FROM: Gabriel A. Gonzalez, City Manager
PREPARED BY: Rogelio Sanchez, Finance Director
SUBJECT: ADOPTION OF RESOLUTION APPROVING AND ADOPTING THE

ANNUAL OPERATING BUDGET AND CAPITAL IMPROVEMENT
PLAN FOR FISCAL YEAR 2024-2025

RECOMMENDATION
Council find the action is not defined as a "project" per Section 15378(b)(4) of the CEQA Guidelines; adopt Resolution 2966, a Resolution of the City Council of the City of Shafter, California, approving and adopting the Annual Operating Budget and Capital Improvement Plan for Fiscal Year 2024/2025 and appropriating the funds necessary to meet the expenditures set forth therein.

BACKGROUND
The proposed Annual Operating Budget is a balanced budget, and the CIP includes several quality-of-life projects to enhance the City’s recreational amenities. Moreover, it maintains the high levels of service our residents expect.

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

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

The management team is committed to promoting and supporting strategic priorities including economic development, public safety, community services, and housing and infrastructure. The strategic priorities are focused on maintaining an engaged community where a culture of safety, growth, learning, and wholesome family values

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may be fostered and where business leaders feel welcomed and supported through win-win partnerships.

ANALYSIS
The Operating Budget FY 2024-2025 is balanced. It maintains funding high-quality levels of service. It is aligned with the City Council's strategic initiatives that continue to improve the quality of life for the community. Moreover, it addresses the expansion of police services at Gossamer Grove with the soon-to-be-built police substation, library, and city services. The following charts illustrate the funding commitment to these quality of life services and amenities.

The previous table provides an overview commitment of ongoing operating costs. The following table provides additional details regarding the department requests for the upcoming FY 24/25.

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The five-year Capital Improvement Plan (CIP) for 2024-2029 is in alignment with current strategic priorities. The five-year plan estimates a $125.89 million with the largest project coming from a $50 million wastewater treatment plant expansion. Most of the projects outside of water and wastewater are funded by special capital grants and operating grants such as gas tax, Transportation Development Act (TDA), SB1 Roads & Maintenance, and American Rescue Plan Act (ARPA).

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The City expects to maintain healthy reserves in the General Fund despite an increase in operating costs because of inflation. This budget continues to fund essential services for residents, while also allowing small increases to continue the efforts to enhance those services while being careful not to expand faster than the rate of economic growth.

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

FISCAL IMPACT
Proposed citywide expenses for FY 2024/2025 are $86.12 million with general fund revenues at $42.45 million and operating expenditures at $36.64 million. The proposed Annual Operating Budget is a balanced budget where the general fund revenues exceed the expenditures with an estimated surplus in the amount of $3.37 million. The ending fund balance is expected to remain unchanged for FY 24/25 compared to FY 22/23 once a committed $7.5 million is spent on the Police Sub-Station ($3.0M), community park ($1.9M), and aquatic center ($2.6M).

APPROVED BY THE CITY ATTORNEY
No

ALTERNATIVES

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The city council may direct the management team to modify the proposed budget.

NEXT STEPS
With Council adoption of the 2024/25 Budget, staff will prepare and distribute a final, bound version. Along with printed distribution, the Budget will also be published on the City’s website.

ATTACHMENTS

1. Resolution 2966 FY 24-25 Budget Adoption

2. 2024-25 Shafter Budget

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RESOLUTION NO. 2966

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

CALIFORNIA, APPROVING AND ADOPTING THE ANNUAL OPERATING BUDGET AND CAPITAL IMPROVEMENT PLAN FOR FISCAL YEAR 2024-2025 AND

APPROPRIATING THE FUNDS NECESSARY TO MEET THE EXPENDITURES SET

FORTH THEREIN
WHEREAS, in accordance with Section 7.06(A) and (F) of the Charter of the City of Shafter, the City Manager has submitted to the City Council an Annual Budget and Capital Improvement Plan for Fiscal Year 2024/2025 having proposed expenditures and transfers for all City funds on or before the first working day of the last month of the current fiscal year; and WHEREAS, pursuant to section 7.06(F) of the Charter of the City of Shafter, the City Council shall set a dollar amount or percentage of funds limit under which the City Manager may transfer monies between departments, divisions, programs, and accounts within funds and departments; and
WHEREAS, the City Council of the City of Shafter has heretofore considered said budget; and

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

CALIFORNIA DOES HEREBY
Section 1: Find, Determine and Declare that the Budget for Fiscal Year 2024/2025 in substantially the same form as attached hereto is approved, adopted, and said funding is appropriated.

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

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AANNNNUUAALL OOPPEERRAATTIINNGG BBUUDDGGEETT &&

CCAAPPIITTAALLIIMMPPRROOVVEEMMEENNTT PPLLAANN
22002244--22002255

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Mayor & Council
Chad Givens, Mayor
Cathy Prout, Mayor Pro Tem
Gilbert T. Alvarado, Councilmember
Pete Espinoza, Councilmember
Gustavo Olvera, Jr., Councilmember
First Elected December 2016
Term Expires December 2024
Re-Elected December 2020
Appointed Mayor December 2022 (2-year term)
First Elected April 1982
Re-Elected December 1986, 1990, 1994, 1998, 2002, 2006, 2010, 2014, 2018, 2022
Term Expires December 2026
Appointed Mayor Pro Tem December 2022 (2-year term)
First Elected December 2008
Re-Elected December 2012, 2016, 2020
Term Expires December 2024
First Elected December 2020
Term Expires December 2024
First Elected December 2022
Term Expires December 2026

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6 SHAFTER OPERATING BUDGET 2024/25
Executiveleadershipteam
Dennis Fidler
Chief Building Official
Gabriel A. Gonzalez
City Manager
Carol Chavolla
Human Resources Manager
Steve Esselman
Planning Manager
David Franz
Community Services Director
Ferdinando Guerra
Economic Development
Director
Michael James
Public Works Director
Randy Milligan
Acting Chief of Police
Yazmina Pallares
City Clerk
Johnny Rubio
Information Technology Manager
Roger Sanchez
Finance Director
Rachel Zermeno
Community Engagement
Manager

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2024/25 SHAFTER OPERATING BUDGET 7

TABLE OF CONTENTS
LETTER FROM THE CITY MANAGER 10
ABOUT SHAFTER 13
community profile 15
BUDGET OVERVIEW 19
executive summary 20
FY 2024-2027 Strategic plan 31
How to read the budget 44
CITYWIDE SUMMARIES 49
CITYWIDE EMPLOYEE COUNT 51
CITYWIDE REVENUES BUDGET CHANGES SUMMARY 52
citywide revenues budget changes by fund 53
CITYWIDE EXPENSES BUDGET CHANGES SUMMARY 54
citywide expenses budget changes by fund 55
CITYWIDE FUND SUMMARY 56
CITYWIDE PROJECTED REVENUES 57
CITYWIDE PROJECTED REVENUES CHART 58
CITYWIDE PROPOSED EXPENSES 59
CITYWIDE PROPOSED EXPENSES CHART 60
GENERAL FUND SUMMARIES 61
GENERAL FUND REVENUES VS EXPENDITURES 62
GENERAL FUND REVENUES 63
GENERAL FUND EXPENDITURES CHART 64
GENERAL FUND BY ACCOUNT CATEGORY SUMMARY 65
GENERAL FUND EXPENDITURES BUDGET CHANGES 66
GENERAL FUND FIVE-YEAR PROJECTION 71
GENERAL FUND ACCOUNT DETAILS 72
GENERAL FUND DEPARTMENTS 77
CITY COUNCIL 79
CITY MANAGER 81
CITY ATTORNEY 82
COMMUNITY ENGAGEMENT 82
COMMUNITY SERVICES 85
CITY CLERK 89

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8 SHAFTER OPERATING BUDGET 2024/25
ECONOMIC DEVELOPMENT 91
HUMAN RESOURCES 95
FINANCE 97
PLANNING 101
POLICE 105
ANIMAL CONTROL 109
ENGINEERING 113
STREETS 117
PUBLIC FACILITIES 121
BUILDING 125
CODE COMPLIANCE 129
GENERAL FUND REVENUE DETAILS 131
ENTERPRISE FUNDS 133
ENTERPRISE FUNDS EXPENSE BUDGET CHANGES SUMMARY 134
ENTERPRISE FUNDS SUMMARY CHART 136
WATER SUMMARY 137
WASTEWATER SUMMARY 138
REFUSE SUMMARY 139
RAIL SUMMARY 140
DIAL-A-RIDE SUMMARY 141
FIBER SUMMARY 142
WATER FIVE-YEAR PROJECTION 143
WASTEWATER FIVE-YEAR PROJECTION 144
REFUSE FIVE-YEAR PROJECTION 145
WATER 146
WASTEWATER 148
REFUSE 150
RAIL OPERATIONS 152
DIAL-A-RIDE 153
FIBER 155
SPECIAL REVENUE FUNDS 157
SPECIAL REVENUE FUNDS EXPENSE BUDGET CHANGES 158
FEDERAL GRANTS 160
TRANSPORTATION 161
GAS TAX 162
TRAFFIC SAFETY 163
SUPPLEMENTAL LAW ENFORCEMENT SERVICES 164
SPECIAL PD SERVICES 165
ASSET FORFEITURE 166

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2024/25 SHAFTER OPERATING BUDGET 9
LIGHTING, LANDSCAPE AND MAINTENANCE DISTRICT 167
LOW-MOD INCOME HOUSING 168
CDBG 169
ROAD MAINTENANCE & REHAB 170
INTERNAL SERVICE FUNDS 171
INTERNAL SERVICE FUNDS EXPENSE BUDGET CHANGE 172
INTERNAL SERVICE FUNDS SUMMARY 173
FACILITIES MAINTENANCE SUMMARY 174
SHOP SUMMARY 175
RISK MANAGEMENT SUMMARY 176
INFORMATION TECHNOLOGY SUMMARY 177
FACILITIES MAINTENANCE 178
SHOP 179
RISK MANAGEMENT 180
INFORMATION TECHONOLOGY 181
CAPITAL FUNDS & IMPACT FEES 183
CAPITAL & IMPACT FEES FUNDS BUDGET CHANGE 184
STATE GRANTS 185
WATER CONNECTION FEES 186
WASTEWATER CONNECTION FEES 187
PUBLIC SAFETY IMPACT FEES 188
REFUSE CONNECTION FEES 189
PARKS CONNECTION FEES 190
ASSET REPLACEMENTS 191
TRAFFIC MITIGATION 192
CAPITAL IMPROVEMENT PROGRAM (CIP) 195
CIP 196
APPENDIX 211
BUDGET & FISCAL POLICIES 212
COMPENSATION PHILOSOPHY 218
BUDGET ADOPTION RESOLUTION 221
APPROPRIATIONS LIMITS RESOLUTION 222
FULL-TIME POSITIONS 224
PART-TIME HOURS 228
SUMMARY OF EMPLOYEE BENEFITS 230
GLOSSARY OF TERMS 237

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10 SHAFTER OPERATING BUDGET 2024/25
Honorable Members of the Shafter City Council
I am pleased to present to you the proposed Annual Operating Budget and Capital Improvement Plan (CIP) for the Fiscal Year 2024-2025. The proposed Annual Operating Budget is balanced and the CIP includes quality-of-life projects to enhance the City’s recreational amenities.

Moreover, it maintains the high-quality levels of service our residents expect and enjoy.

The budget maintains the City Council's conservative fiscal policies and aligns with the City’s three-year Strategic Plan. The strategic initiatives—economic development, public safety, community services, housing, and infrastructure—continue to be the cornerstone of the Council's community vision. This year, several strategic capital projects are included in the Capital Improvement Plan and will be constructed over the next three years.

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

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

The following tables illustrate the investment in the four strategic initiatives:

The previous table provides an overview of commitment to ongoing operating costs. The following table provides additional details regarding the department requests for the upcoming FY 24/25.

LETTER FROM THE CITY MANAGER

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2024/25 SHAFTER OPERATING BUDGET 11
The five-year Capital Improvement Plan (CIP) for 2024-2029 aligns with current strategic priorities. The five-year plan estimates $125.89 million in capital investment, with the largest project coming from a $50 million wastewater treatment plant expansion. Most projects outside of water and wastewater are funded by special capital grants and operating grants such as gas tax, Transportation Development Act (TDA), SB1 Roads & Maintenance, and American Rescue Plan Act (ARPA).

Amount
Replace 10 police radios 46,000
Replace 10 Mobile Computers for patrol vehicles 50,000
Replace 2 patrol vehicles 164,000
Replace the center radio console 135,000
Replace and upgrade of current duty weapon 39,000
Replace Datacenter Network Switch 75,000
Sub-Total One-Time Requests (Police) $509,000
Personnel Request 2 officers, 1 sergeant (Half-year) 246,121 Sun-Total Ongoing Costs (Police) $246,121
Replace Bucket Truck ($200k estimate) 150,000
Replace Utility Truck 70,000
Replace server (IT) 200,000
Sub-Total Replacements $420,000
Total General Fund $1,175,121
Amount
DIF – Six New Patrol Vehicles (PD Substation) 492,000
Replace Utility Trucks (Water/Wastewater) 140,000
Replace Bucket Truck [$200k estimate] (Traffic Impact) 50,000 Total Special Revenue & Utility Funds $682,000

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12 SHAFTER OPERATING BUDGET 2024/25
21/22 Actual 22/23 Actual
23/24
Budget
23/24
Projected
24/25
Proposed
Revenues $ 35,028,348 $ 40,488,385 $ 40,221,196 $ 42,489,837 $ 42,452,990 Expenses:
82-Wages & Benefits 12,026,556 12,706,620 15,923,258 15,847,076 17,000,086 83-Planned Operations 3,182,093 4,402,297 4,999,783 4,854,817 5,172,522 85-Required Operations 495,105 454,065 600,844 575,000 639,624 88-Operations -Internal 1,559,736 1,693,075 2,947,916 2,891,180 2,824,764 90-Debt Service - 151,833 - - -
Operating Expenses $17,263,490 $19,407,890 $24,471,801 $24,168,073 $25,636,996 Operating Income (Loss) $17,764,858 $21,080,495 $15,749,395 $18,321,764 $16,815,994 91-Other Non-Operationa 13,028,615 11,886,578 12,150,000 11,011,000 11,000,000 92-Capital Outlay 80,678 788,301 319,195 589,550 729,000 93-Capital Projects 2,563,171 541,046 1,085,142 1,312,810 1,715,000 79-Transfers-In 3,677,637 516,564 - - 15,000
94-Transfers-Out 1,616,600 - - - -
Non-Operating Expenses $13,611,427 12,699,361 $13,539,337 $12,913,360 $13,444,000 Net Income/(Loss) $ 4,153,431 $ 8,381,134 $ 2,210,058 $ 5,408,404 $ 3,371,994 The City expects to maintain healthy reserves in the General Fund despite increased operating costs due to inflation. This budget funds essential services for residents and allows small increases to enhance those services, while being careful not to expand faster than the rate of economic growth.

Respectfully submitted,
Gabriel A. Gonzalez
City Manager

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ABOUT SHAFTER
At a Glance
Community Profile
City History
Shafter Today

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ARCO AM/PM Mini Marts
Baker Hughes
Bakersfield Pipe & Supply
CEMEX
Chevron Service Stations
Code Precast
Farm Pump & Irrigation Co.

Fastrip Service Stations
Grimmway Enterprises
Helena Industries Co.

Honeywell Intelligrated
JD Rush Company
Jeffries Brothers
McDonald’s
MRC Global
PFG Distribution
Pro-Build
Richland Chevrolet
Shell Service Stations
SteelFab
Sunbelt Rentals
Target Distribution
The Hillman Group
Wilbur-Ellis Company
Williams Sonoma

EDUCATION

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

EMPLOYMENT
Jobs 14,300
Unemployment Rate of 11.1%
Employment Rate Increase by 1.2%
Average Household Income $80,600
Households 6,000
Home Ownership 63.6%
Average Home Price $345,000

HOUSING

8.4% without Health Care Coverage

HEALTHCARE

RACE&ETHNICITY
Hispanic or Latino 64.9%
White 20.5%
Other 14.5%

AATTAAGGLLAANNCCEE

CITY OF SHAFTER
TOTAL POPULATION 23,000
We are Shafter, the Epicenter of California, the 5th fastest-growing city in California and the fastest in Kern County. We are culturally endowed with arts, music, memories, Home of the Generals, and a community like no other.

Incorporated
January 20, 1938
Source: 2023 Census Estimates; Avenu Insights and Department of Finance 2023; Placer AI and Best Places 2023

TOP SALES TAX

PRODUCERS
MEDIANAGE 29
GROWTH

PROSPECTS
Ag & Ag Tech
Logistics & Logistics Tech
Green Economy
Advanced Manufacturing

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COMMUNITY PROFILE
Population: 23,000
Area: 38.81 square miles
Location: 12 miles northwest of Bakersfield
125 miles north of Los Angeles
265 miles south of Sacramento
Lerdo Highway is a major west/east corridor
in Shafter and connects to Interstate 5 and
Hwy 99 freeways. Railways BNSF and Union
Pacific also run north/south through Shafter.
communityprofile

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

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

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

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

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

By 1917, the construction of a two-story combination depot had begun. This building serves as the Shafter Museum today. As farmers settled in the surrounding areas, merchants followed, and the business district soon developed along Central Ave. Some of the first were King Lumber Co. (1914), Grant’s Garage (1917), Hitchcock’s Shafter Warehouse (1917), Doolittle’s Blacksmith (1917), George Straub’s Grocery, E.B. Stringham’s Shafter Drug (1919), and Curt Gaede’s Barber Shop (1920). T.V. Little arrived in 1914 and was the roving “fix-it man”. The first doctor, Dr. Kay, set up practice up in 1920. The First National Bank of Shafter was opened in 1921.
1917
Central Avenue from Central Valley Hwy in mid-1930's
1914 By the fall of 1914, a small building was moved to Shafter to serve as a schoolhouse. This one-room school had 15 students. The Trustees named the new school district “Richland” to identify why Shafter was drawing settlers. By the fall of 1916, a new two-room schoolhouse with an auditorium was built where the City Police Station stands today.

First School House Richland School 1935 Richland Today
1938 In 1938, the City of Shafter was incorporated. Phil Ohanneson was the first mayor. The Utility District was formally merged with the City of Shafter in 1968. A volunteer fire department was formed in 1923. The city built a fire station in 1940. The volunteers continued to man fires along with city staff until Kern County took over fire service in 1983. The City provided police service continues to this day. Eventually, the Shafter Business Men’s Association became the Shafter Chamber of Commerce and Agriculture which was incorporated in 1947.

CITY HISTORY

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Since its beginnings in 1913, Shafter has had a rich history of hard work, innovation, pride, and commitment to being an extraordinary place. Shafter started as a farming community, and today, it has evolved into a diverse economic engine with local, regional, national, and international companies calling Shafter home. While agriculture continues to be an essential part of Shafter life, oil, manufacturing, fiber optics, and logistics are all growing. Shafter is the smart choice of many, leading the Central Valley in offering competitive locations for companies and families to locate and grow.

Shafter is a city with big dreams, a global outlook, and a strong sense of independence. It spans over 38.81 square miles and has a population of 23,000. Shafter’s southern boundary stretches to the centerline of Seventh Standard Road, marking the northern boundary of the City of Bakersfield. The city’s commitment to safety, quality housing, and excellent schools has attracted national builders like Lennar Homes, a testament to its potential for growth and development.

Shafter continues to invest in Education, Economic Development, Infrastructure, and Public Safety. Today, the Shafter Education Partnership Department has grown and expanded as part of our partner GAF Roofing initiative. In addition, the Shafter Library was formally reopened in 2022 with the help of our key partner, Bakersfield College, and the community, with a name change to the Shafter Library and Learning Center.

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

With the Police Department, Shafter is ranked as one of the safest cities in California and well respected in the community. We continue to explore additional ways to leverage technology to keep Shafter safe.

Shafter is not only involved in global trade. We are increasingly a hub in global trade, serving 11 western states. It is approximately a two-hour drive to the Ports of Long Beach and Los Angeles and four hours to the Ports of San Francisco and Oakland. The Wonderful Industrial Park (WIP) is a major rail-served park near Seventh Standard Road and Santa Fe Way. This location is home to Amazon, American Tire Distributors, Baker Hughes, DMSI, Essendant, FedEx, Formica, GAF, MRC Global, Ross Dress for Less, Smucker’s, Target, The Hillman Group, and Walmart.

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

The core city industrial area has numerous companies, including Insect Lore, the top provider of butterfly kits, insect habitats, and toys for kids, and Code Precast, which provides 25 years of expertise in developing various precast concrete structures throughout the Western United States.

Shafter touches lives throughout the world in many ways. We continue to expand our dreams and realize the possibilities. Whether you are dining out, shopping on the internet or at Target or Walmart, pumping gas in your car, replacing your tires, or eating carrots or grapes, the chances are Shafter had something to do with it.
sshhaafftteerr ttooddaayy

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

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20 SHAFTER OPERATING BUDGET 2024/25

EXECUTIVE SUMMARY
Citywide Overview
The City of Shafter Fiscal Year 2024/2025 Proposed Budget is $86.12 million and is comprised of five operating fund types and the Capital Improvements Program (CIP):
 General Fund (administration, planning, building, public safety, etc.)  Enterprise Funds (sewer, water, drainage, public transit, rail, etc.)  Special Revenue Funds (grants, gas tax, traffic, transportation, LLMD, etc.)  Internal Service Funds (risk management, shop, facilities maintenance, and information technology)
 Capital Projects Funds (connection fees and impact fees) o Capital Improvement Plan (CIP)
In general, the City of Shafter continues to enjoy a strong financial position with limited debt and a strong fund balance within the General Fund. This financial health has been the result of sound fiscal and budget policies, coupled with a robust economic development program and efficient service delivery models. Shafter’s financial health is above average compared to other cities in the San Joaquin Valley.

The City has diverse operations with multiple funds, and it is necessary to analyze them separately, so that effective decisions can be made about each of them. The major sources of revenue for daily operations are in the General Fund and Enterprise Funds.

Enterprise Funds operate on user fees revenue with the intent to charge users only the cost to provide the service. This “reasonably borne cost recovery” method maintains modest reserves, making it challenging to finance large capital projects. The outlook for each fund group is vastly different and unique financial solutions will be needed for the Enterprise Funds in the next five years.

The City’s financial outlook is subject to the broader economic climate, including issues such as inflation, recession, supply chain disruptions, and increases in unemployment.

We expect higher labor and operating costs compared to previous years, due to inflation and energy costs. Despite these challenging economic factors statewide, local revenues have a more optimistic outlook as the City of Shafter is one of the fastest growing cities in California.

Projected Citywide operating revenues (excluding grants and internal transfers) are $57.25 million with a 6.41% five-year Compound Annual Growth Rate (CAGR). Taxes are the largest component of operating revenues, representing $39.36 million or 68.8% of the total Citywide operating revenues. Taxes increased 6.1% year-over-year and increased by 7.46% CAGR over five years, which has exceeded historical inflation rates.

Citywide, proposed operating expenses (excluding capital expenditures and CIP) account for $52.25 million with a 7.67% five-year CAGR and a 0.40% increase compared to the previous year’s budget. Citywide labor costs account for $20.72 million, which represents

39.66% of the total operating expenses. Labor costs are 5.36% higher compared to the previous year’s budget with a 5.34% five-year CAGR. The following tables on operating revenues and expenses provide a summary of the proposed budget with related changes.

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2024/25 SHAFTER OPERATING BUDGET 21

GENERAL FUND OVERVIEW
The General Fund accounts for about 70.8% of Citywide revenues. The Enterprise Funds account for about 18.0%. The remainder relates to Impact Fees, Gas Tax, Transportation Development Act (TDA), and other grants. A five-year CAGR for Citywide revenues is

6.41%, which has exceeded historical inflation. The five-year period is from FY 18/19 until 22/23. The General Fund is the largest component of the City budget and its main revenue sources come from Taxes, Licenses/Permits, Fees for Services, Interest Income, and others. Taxes represent about 92.0% of the General Fund operating revenues. Sales Taxes are the largest revenue type which represents about 74.4% of taxes or 68.4% of total General Fund revenues.

The CAGR between FY 18/19 until FY 22/23 was 6.57% during the mentioned five-year period for General Fund Revenues. The Sales Taxes CAGR was 6.11% during the same period. The following is a breakdown for General Fund Revenue budget change and fiveyear growth. 23/24
Budget
24/25
Proposed
FY 24 vs 25
Change
Change
Pct
5-Year
CAGR
Taxes 37,098,350 39,357,706 2,259,356 6.09% 7.46%
Fees For Services 11,032,817 10,253,510 -7.06% 6.25% (779,307) Connection & Impact Fees 4,062,329 4,499,329 10.76% 8.36% 437,000 License & Permits 1,299,486 (319,936) 979,550 -24.62% 6.08% Fines 57,930 (6,810) 51,120 -11.76% 17.61%
Rents 405,460 194,570 600,030 47.99% 4.59%
Investment Earning 1,227,579 1,513,537 23.29% -6.26% 285,958 Citywide Operating Revenues 55,183,951 57,254,782 2,070,831 3.75% 6.41% 23/24
Budget
24/25
Proposed
FY 24 vs 25
Change
Change
Pct
5-Year
CAGR
Labor 19,666,643 20,721,152 1,054,509 5.36% 5.34%
Operations 10,106,783 10,907,725 7.92% 14.21% 800,942
Utilities 4,042,694 4,296,214 6.27% 16.02% 253,520
Internal Charges 5,460,982 5,328,281 (132,701) -2.43% 3.50% Debt 618,365 (618,365) - -100.00% 40.91%
Other Agreements 12,150,000 11,000,000 (1,150,000) -9.47% 5.96% Citywide Operating Expenses 52,045,467 52,253,372 0.40% 7.67% 207,905

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22 SHAFTER OPERATING BUDGET 2024/25
The Following is a breakdown for General Fund Expenses budget change and five-year growth.

The General Fund cash reserves remain fiscally sound with a total Fund balance of $64.42 million at the end of FY 22/23. The unassigned portion of the total General Fund for the same year was $25.54 million or 39.64% of the total. The reserves form a strong foundation for future projects and provide flexibility to withstand economic downturns.

Current operating revenues are expected to be adequate to cover operating expenditures, resulting in an estimated surplus of $5.41 million for FY 23/24 and $3.37 million for FY 24/25. The surplus will likely be needed for $7.5 million related to the new Police substation, pool project, and community park. The surplus can be used for capital expenses at the council’s direction or continue to increase reserves. While the current state of the economy and inflation pose risks to the city, the bigger challenge is the longterm growth in demand for services.

The projected growth of Shafter’s population has not slowed down and, in fact, Shafter continues to be one of the State’s fastest growing cities. Staff expect Shafter to increase its housing inventory by approximately 10,000 units within the next 10 years. There is a long-term need for additional police officers and increased wastewater and water capacity. Shafter added 3,158 additional residents from 2011 to 2020 which represents an 18% increase. Kern County had an 8% population change during the same period.

Shafter’s 10-year CAGR has been 1.69% compared to 0.80% at the County level. 23/24
Budget
24/25
Proposed
FY 24 vs 25
Change
Change
Pct
5-Year
CAGR
Sales Taxes 25,408,500 27,825,500 2,417,000 9.51% 6.11% Property Taxes 3,839,125 3,530,500 (308,625) -8.04% 10.01% Property Taxes - VLF 4,248,484 4,455,000 206,516 4.86% 12.10% Franchise Tax 1,943,932 1,589,500 -18.23% 16.90% (354,432) Fees for Charges 1,168,837 (642,307) 526,530 -54.95% 14.14% License & Permits 1,299,486 (319,936) 979,550 -24.62% 6.08% Fines 31,410 (6,810) 24,600 -21.68% 93.43%
Rents & Concessions 345,460 194,570 540,030 56.32% 9.78% Investment Earning 1,181,100 892,220 32.38% -10.54% 288,880 General Fund Operating Revenues 39,177,454 40,652,310 1,474,856 3.76% 6.57% 23/24
Budget
24/25
Proposed
FY 24 vs 25
Change
Change
Pct
5-Year
CAGR
Labor 15,923,258 17,000,086 1,076,828 6.76% 5.78%
Operations 4,999,783 5,172,522 3.45% 10.04% 172,739
Utilities 600,844 639,624 6.45% 24.35% 38,780
Internal Charges 2,947,916 2,824,764 -4.18% 2.29% (123,152) Debt - - 0.00% 0.00% -
Other Agreements 12,150,000 11,000,000 (1,150,000) -9.47% 5.96% Citywide Operating Expenses 36,621,801 36,636,996 0.04% 6.77% 15,195

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2024/25 SHAFTER OPERATING BUDGET 23
The City has several agreements with large retailers to share up to 80% of their sales revenues. While sales tax revenues are the “metric” for determining the amount to be shared, the agreements call for the General Fund to be the source of the pass-throughs.

For this reason, the pass-throughs are accounted for as expenditures rather than as reductions in sales tax revenues. These pass-throughs have historically accounted for about 48% of sales tax revenues. The estimated commitment is about $11.0 million for FY 24/25.

The following table shows General Fund revenues vs expenditures and an estimated $3.37 million surplus in FY 24/25.

The growth of the city has compelled the City Council to increase capacity in the form of new positions. The proposed budget reflects the strategic priorities including 9 additional full-time positions within the Police Department when we compare the proposed FY 24/25 to the previous year. The proposed full-time positions are for FY 24/25. Public works fulltime positions are 37 for upcoming FY 24/25 compared to 34 in the previous year.

Economic development has 3 full-time positions for FY 24/25 compared to 2 in the previous year.

Increases to the Police Department include six new officers, one sergeant, one assistant chief, and one dispatcher. Public works increase relate to one utility operator and two service crew members.
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 $ 42,489,837 $ 42,452,990 Expenses:
82-Wages & Benefits 11,480,275 12,026,556 12,706,620 15,923,258 15,847,076 17,000,086 83-Planned Operations 2,867,441 3,182,093 4,402,297 4,999,783 4,854,817 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 $24,168,073 $25,636,996 Operating Income (Loss) $19,347,894 $17,764,858 $21,080,495 $15,749,395 $18,321,764 $16,815,994 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 80,678 788,301 319,195 589,550 729,000 93-Capital Projects 1,081,792 2,563,171 541,046 1,085,142 1,312,810 1,715,000 79-Transfers-In 156,727 3,677,637 516,564 15,000 - -
94-Transfers-Out 1,616,600 - - - - -
Non-Operating Expenses $14,100,722 13,611,427 12,699,361 $13,539,337 $12,913,360 $13,444,000 Net Income/(Loss) $ 5,247,172 $ 4,153,431 $ 8,381,134 $ 2,210,058 $ 5,408,404 $ 3,371,994

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24 SHAFTER OPERATING BUDGET 2024/25
The previous table provides an overview commitment of ongoing operating costs. The following table provides additional details regarding the department requests for the upcoming FY 24/25.

One-Time
Ongoing
Costs Total
GF Police 246,121 509,000 755,121
GF Streets & ISF 420,000 420,000 -
Sub-Total General Fund $929,000 $246,121 $1,175,121
Safety Impact Fees 492,000 492,000
Streets Special Revenues 50,000 50,000
Water/Wastewater 140,000 140,000
Sub-Total Other Funds $682,000 $682,000
Total Requests $1,611,000 $246,121 $1,857,121
Amount
Replace 10 police radios 46,000
Replace 10 Mobile Computers for patrol vehicles 50,000
Replace 2 patrol vehicles 164,000
Replace the center radio console 135,000
Replace and upgrade of current duty weapon 39,000
Replace Datacenter Network Switch 75,000
Sub-Total One-Time Requests (Police) $509,000
Personnel Request 2 officers, 1 sergeant (Half-year) 246,121 Sun-Total Ongoing Costs (Police) $246,121
Replace Bucket Truck ($200k estimate) 150,000
Replace Utility Truck 70,000
Replace server (IT) 200,000
Sub-Total Replacements $420,000
Total General Fund $1,175,121
Amount
DIF – Six New Patrol Vehicles (PD Substation) 492,000
Replace Utility Trucks (Water/Wastewater) 140,000
Replace Bucket Truck [$200k estimate] (Traffic Impact) 50,000 Total Special Revenue & Utility Funds $682,000

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2024/25 SHAFTER OPERATING BUDGET 25

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

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

The water department has various CIP projects which will be funded by impact fees, grants, and rate increases. Well #21 development is to support the wonderful industrial park. An estimated $1.00 million will come from ARPA, and $1.31 million will come from connection impact fees. Well #22 relates to north Shafter which is expected to be funded by grants and connection impact fees. Also, the city is faced with the mandate to upgrade its water meters by 2025. The ARPA will provide some relief, but rates will need to be adjusted to make up for the remainder.

Multiple mandates on SB1383 propelled the city to outsource the refuse operations. The increases in operating costs will continue to be monitored to determine if rate increases are necessary.

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

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

SPECIAL REVENUE FUNDS OVERVIEW
Various special revenue funds have negative fund balances, but that is because various capital projects take multiple years which will allow various grant funding sources to recover the project costs. The special revenue funds are a mechanism to transfer cash to projects over multiple years. The General Fund is not affected unless the City Council approves any local match program related to federal and state grants. The main projects are funded by SB1, gas tax, and TDA are for local transportation, streets, and road maintenance.

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26 SHAFTER OPERATING BUDGET 2024/25
The Clean California Grant awarded $4.65 million which consists of the rehabilitation and enhancement of existing recreational public spaces within the historic core of Shafter.

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

A Prop 68 grant will fund the new Shafter Community Park in North Shafter. The new park will have recreational amenities for all age groups, for example: four baseball fields with lighting, two softball fields with lighting, three soccer fields with lighting, two handball courts with lighting, three basketball courts with lighting, three universal indoor soccer/basketball courts with lighting, a playground with lighting, two picnic areas, five shade structures, restroom building, restroom/concessions building, park storage building, park office, three parking lots, with lighting and landscaping throughout the park.

Capital Improvement Program (CIP)
The total five-year CIP is estimated at $125.89 million, which includes $14.41 million for FY 23/24 and $44.16 million for Fiscal Year 24/25. The direct impact to the General Fund is $0.85 million for Fiscal Year 23/24 and $6.92 million estimated for Fiscal Year 24/25.

The largest project coming from a $50 million wastewater treatment plant expansion. The following is a list of CIP projects by funding source (25-26 in Million USD). Further details are available in the CIP report which was approved on March 19. 2024. A summary section is also available at the end of the budget book. $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%

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2024/25 SHAFTER OPERATING BUDGET 27

SUMMARY
The City of Shafter will continue to prosper for the next decade. There is a direct correlation between this growth and the need to build operational capacity to meet the service demand and delivery of City services. The proposed FY 2024/2025 Operating Budget includes policy and operational initiatives consistent with our Strategic Goals.

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

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

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pprriinncciippaall
eemmppllooyyeerrss
Current Year and Nine Years Ago
MuniServices an Avenu Insights and Analytics
Company
SOURCE: 2014, CITY OF SHAFTER COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 2014; CITY’S LOCAL BUSINESSES

EMPLOYER
2023
# OF

EMPLOYEES
2014
# OF

EMPLOYEES
% OF TOTAL

EMPLOYMENT

AMAZON FULFILLMENT CENTER

ROSS DISTRIBUTION CENTER

TARGET DISTRIBUTION CENTER

GRIMMWAY ENTERPRISES
RICHLAND SCHOOL DIST.

WALMART DISTRIBUTION CENTER

GAF MATERIALS CORP

WONDERFUL ORCHARDS

SHAFTER HIGH SCHOOL

HILLMAN GROUP DISTRIBUTION

SHAFTER NURSING CARE

BAKER HUGHES

JD RUSH

CITY OF SHAFTER

MI SWACO

WILLIAMS-SONOMA

GLOBAL FABRICATORS
2,087
1,581
1,516
660
464
315
237
224
161
133
132

24.85%

18.82%

18.05%

7.86%

5.52%

3.75%

2.82%

2.67%

1.92%

1.58%

1.57%
600
450
497
142
50 250
188
145
115
109
7,510 89.40% 2,947
TOTAL LABOR FORCE (3) 8,400
28 SHAFTER OPERATING BUDGET 2024/25

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STRATEGIC
PLAN
2024-2027
www. shaf ter.com
2024/25 SHAFTER OPERATING BUDGET 29

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30 SHAFTER OPERATING BUDGET 2024/25

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2024/25 SHAFTER OPERATING BUDGET 31
Introduction Letter
Welcome to the strategic plan for the City of Shafter for the .scal period 2024-2027. This comprehensive document describes our mission, vision, and strategic direction for the upcoming years, providing a clear roadmap to guide us toward the achievement of long-term goals and positioning our city for greater success.

Within this strategic plan, we conducted a thorough examination of our current state, identi.ed areas requiring improvement, and established speci.c objectives and goals that will serve as the foundation for our decision-making and resource allocation. Employing a collaborative and forward-thinking approach, our intention is to leverage our strengths, address weaknesses, and seize opportunities in order to adapt to the dynamic and evolving environment around us.

Our commitment to excellence, innovation, and the communities we serve is encapsulated in this strategic plan. Through collective efforts, an openness to change, and remaining faithful to our mission and vision, we are con.dent in our ability to realize our objectives and leave a lasting positive impact on Shafter.

As we embark on this transformative journey, we express our vast appreciation to all our stakeholders. Your support and dedication are vital for our success. Together, we will navigate the path ahead, emerging as a stronger, more resilient organization.

This strategic plan marks Shafter's 1st formalized strategic plan process ending with public distribution. We welcome any and all suggestions on how we can improve our transparency with our communities and our efforts to make Shafter better. The plan is dynamic and will be continuously reviewed and updated to remain relevant and responsive to change.

Shafter City Council 2023/2024
City Council 2023/2024
Shafter Council (Left-Right): Mayor Pro Tem Cathy Prout, Gustavo Olvera Jr., Mayor Chad Givens, Pete Espinoza, Gilbert Alvarado Cathy L. Prout
Appointed ayor Pro Tem December
2022
Term Expires December 2024
Gustavo Olvera Jr.

Term Expires December 2025
Chad Givens
Appointed ayor December 2022
Term Expires December 2024
Pete Espinoza
Term Expires December 2024
Gilbert T. Alvarado
Term Expires December 2024
City of Shafter Strategic Plan FY2024-2027
FY 2024-2027 STRATEGIC PLAN

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32 SHAFTER OPERATING BUDGET 2024/25
Executive Leadership Team 2023/2024
Stafng by Department 2023/2024
Gabriel A. Gonzalez
City Manager
Rachel Zermeno
Community
Engagement
Manager
Carol Chavolla
Human Resources &
Risk Manager
Dennis Fidler
Chief uil
ing
Ofcial
Johnny Rubio
Information
Technology
Manager
Randy Millian
Interim Chief of
Police
Steve Esselman
Planning Manager
Yazmina Pallares
City Clerk
David Franz
E
ucation
Partnership Director
Ferdinando Guerra
Economic
Development
Director
Michael James
Pu
lic orks
Director
Roer Sanchez
Finance Director
Values
FTE's by Department

8.5 8.5

4.0 4.0

2.02.0 9.5 9.5

10.5 10.5

3.03.0 6.0 6.0

2.02.0 41.5 41.5

33.0 33.0
Building
City Manager
Economic Development
Education Partnership
Finance
Human Resources
Information Technology
Planning
Police
Pu
lic ors
City of Shafter Strategic Plan FY2024-2027 Page 4

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2024/25 SHAFTER OPERATING BUDGET 33
SWOT Analysis
Strengths
Strong community and active civic
engagement
Robust agricultural and industrial sector
Safe environment with low crime rates
Quality educational initiatives
New Developments, like Housing
Proactive and approachable community and
city government
Business-friendly and affordability
Proximity to Bakers.eld
Weaknesses
Perceived isolation
Limited retail diversity
Limited dining options
Limited nighttime activities
Walkability/biking
No hotels or visitor centers
Limited sources of sales tax
Disconnect of core city and new development
areas on 7th Std Rd
Opportunities
Embrace new technology, possibilities, and
globalization
Downtown Revitalization
New amenities and facilities
Lerdo Hwy Development
Build and leverage partnerships
Affordable, Mix-Income, Multi-family Housing
Growth in Tourism through events and
programs
Better 9onnection between all areas around
Shafter
Improvements in school performance
Threats
Proximity to Bakers.eld
Potential competition with neighboring cities
for resources, investments, and business
prospects
Growth outpacing city governmentAs ability to
serve
Time and resource availability to best
strategize and use all grant funds
Potential Loss of Momentum in 9ity being
proactive with meeting future demandC
City of Shafter Strategic Plan FY2024-2027

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34 SHAFTER OPERATING BUDGET 2024/25
Plan Status and Progress
Strategic Initiatives Progress Over Time
Overall Plan Status
● Complete 5 Action Items (4%)
● On Track 27 Action Items ()*%)
● Minor Disruption 1 Action Items ((%)
● Maor Disruption 0 Action Items ('%)
● Not Started 69 Action Items (,-%)
● Future 15 Action Items ((*%)
12%
Complete
Progress Percentage
Economic Development Public Safety Community Services Housing and Infrastructure Mar Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar
0%
25%
50%
75%
100%
City of Shafter Strategic Plan FY2024-2027

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2024/25 SHAFTER OPERATING BUDGET 35
Strategic Initiatives
Economic
Development
Overall Progress
5%
O
e
ves
11 Public Safety Overall Progress
1%
O
e
ves
7 Community Services Overall Progress
1%
O
e
ves
8 Housing and
Infrastructure
Overall Progress
14%
O
e
ves
4 City of Shafter Strategic Plan FY2024-2027

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36 SHAFTER OPERATING BUDGET 2024/25
Strategic Initiatives
Economic Development
Cultivate the expansion of local businesses by building stronger relationships, fostering a business-friendly environment, boosting the local economy, and attracting nationally recognized businesses.

Objectives
● Complete ● On Track ● Minor Disruption ● Ma
or Disruption ● Not Started ● Future
Approve a General Plan
Update, Development
Regulations Update, and
Programmatic
Environmental Impact
Report
Action Items 11 Progress
0%
Status
Workforce Development Action Items 3 Progress
0%
Status
Sales Tax Dashboard Action Items 3 Progress
2%
Status
Revitalization of the City
Core
Action Items 4 Progress
3%
Status
Overall Progress
● Complete 2 Action Items (4%)
● On Track 10 Action Items (07%)
● Minor Disruption 0 Action Items (/%)
● Ma
or Disruption 0 Action Items (/%)
● Not Started 33 Action Items (47%)
● Future 12 Action Items (10%)
5%
Complete
City of Shafter Strategic Plan FY2024-2027

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2024/25 SHAFTER OPERATING BUDGET 37
Master Plan Lerdo Hwy
Corridor
Action Items 4 Progress
0%
Status
Identify Growth Industries
to Target
Action Items 5 Progress
0%
Status
Create shovel ready city
owned properties
Action Items 5 Progress
1%
Status
Create etail Strategy Action Items 3 Progress
3%
Status
Attract at least .ve
national, or well-known,
businesses.

Action Items 10 Progress
1%
Status
Branding the City Action Items 5 Progress
33%
Status
Create an Dconomic
Development Speci.c
Website
Action Items 4 Progress
1%
Status
City of Shafter Strategic Plan FY2024-2027

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38 SHAFTER OPERATING BUDGET 2024/25
Strategic Initiatives
Public Safety
Safeguard the city's security by upholding a vigilant and forward-thinking law enforcement agency, surpassing industry benchmarks in the recruitment and retention of police of.cers, fostering community trust through exceptional customer service and robust communication, and ensuring that the built environment enhances the safety of residents.

Objectives
● Complete ● On Track ● Minor Disruption ● Ma
or Disruption ● Not Started ● Future
Enhance Community Trust
and Interaction through
Social Media
Action Items 6 Progress
0%
Status
Public Safety Security
Cameras
Action Items 3 Progress
83%
Status
Crime Data Analyst Action Items 2 Progress
0%
Status
Establish College Cadet
Program
Action Items 2 Progress
0%
Status
Overall Progress
● Complete 2 Action Items (11%)
● On Track 1 Action Items (4%)
● Minor Disruption 0 Action Items (/%)
● Ma
or Disruption 0 Action Items (/%)
● Not Started 1 Action Items (63%)
● Future 2 Action Items (11%)
12%
Complete
City of Shafter Strategic Plan FY2024-2027

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2024/25 SHAFTER OPERATING BUDGET 39
Flock (LPR) Action Items 2 Progress
0%
Status
UAS - Drone Action Items 3 Progress
0%
Status
Gossamer Grove
Sustation
Action Items 1 Progress
0%
Status
City of Shafter Strategic Plan FY2024-2027

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40 SHAFTER OPERATING BUDGET 2024/25
Strategic Initiatives
Community Services
Provide exceptional community services to residents by offering upgraded facilities and services, leveraging partnerships with both public and private entities. Additionally, work towards creating and maintaining city parks and facilities that attract both residents and organizations.

Objectives
● Complete ● On Track ● Minor Disruption ● Ma
or Disruption ● Not Started ● Future
Laser.che Document
Management Services ?
expansion of digital
services
Action Items 3 Progress
0%
Status
Modernize the permitting
system to accept online
payments and permitting
process
Action Items 5 Progress
24%
Status
Increase Library Use Action Items 2 Progress
0%
Status
Increase SLLC
Participation of Local
Schools
Action Items 4 Progress
2%
Status
Overall Progress
● Complete 1 Action Items (3%)
● On Track 1 Action Items (36%)
● Minor Disruption 1 Action Items (3%)
● Ma
or Disruption 0 Action Items (/%)
● Not Started 1 Action Items (33%)
● Future 1 Action Items (3%)
16%
Complete
City of Shafter Strategic Plan FY2024-2027

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2024/25 SHAFTER OPERATING BUDGET 41
Improve customer service
experience for utility billing
online payments.

Action Items 1 Progress
40%
Status
Citywide Compensation
Study
Action Items 1 Progress
5%
Status
Recruitment and Training Action Items 1 Progress
6%
Status
Increase te availability of
park/pool permits for all
users
Action Items 2 Progress
25%
Status
City of Shafter Strategic Plan FY2024-2027

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42 SHAFTER OPERATING BUDGET 2024/25
Strategic Initiatives
Housing and Infrastructure
Promote the smart growth of Shafter through the implementation of a comprehensive community plan. This plan will encompass diverse housing options for all families and generations, encourage healthy lifestyles, and expand infrastructure to effectively accommodate future growth.

Objectives
● Complete ● On Track ● Minor Disruption ● Ma
or Disruption ● Not Started ● Future
Expand City's .ber optic
broadband capabilities by
completing Master Plan
and attracting a PublicPrivate Partnership with
an internet service
provider (ISP)
Action Items 4 Progress
25%
Status
Goals and Policies of the
Housing Element
Action Items 1 Progress
0%
Status
CIP Dashboard Action Items 1 Progress
30%
Status
Ensure proper funding for
utility/infrastructure needs
Action Items 3 Progress
0%
Status
Overall Progress
● Complete 1 Action Items (11%)
● On Track 1 Action Items (11%)
● Minor Disruption 0 Action Items (/%)
● Ma
or Disruption 0 Action Items (/%)
● Not Started 7 Action Items (67%)
● Future 0 Action Items (/%)
14%
Complete
City of Shafter Strategic Plan FY2024-2027

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44 SHAFTER OPERATING BUDGET 2024/25

BUDGET PURPOSE
What is an annual budget?
The City of Shafter's annual budget is essentially a guidebook for achieving the goals for the year set by your elected Council during an annual strategic planning process. Its primary purpose is to link goals with the resources needed to achieve them. The Council's goals for the fiscal year can be found in the letter to the Council (the “Budget Message”) at the beginning of this document. The budget is based on a fiscal year that runs from July 1 of one year to June 30 of the following year.

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

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

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

Introduction
The Introduction section begins with the Budget Message. This is a letter from the City Manager to the Council that sets forth the key fiscal issues facing the City and how the Budget responds to them. It also outlines top Council goals for the year and provides a general overview of the Budget. The Budget Message is followed by a summary of significant operating program changes; budget and fiscal policies; this guide to reading and understanding the budget; a listing of key City staff and officials; organization chart; and resolutions approving the budget as well as the appropriations limit for the year.

Financial Schedules
City-Wide Summary
This section provides a financial overview of the entire Budget by providing a summary of all funds within the City listed by fund type. This schedule includes each fund’s projected fund balance at the beginning of the year; all budgeted revenues, expenditures and financing sources (uses) for that fund; and projected ending fund balance. It also includes a graphical overview of Citywide expenditure for the year by funding source.

HOW TO READ THE BUDGET

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2024/25 SHAFTER OPERATING BUDGET 45
General Fund Operating Budget
The General Fund is the largest fund within the City’s budget and consists of eighteen different operating departments or divisions providing a broad range services from the police department to streets and roads maintenance. Unlike all other funds in the City’s Budget, General Fund resources are unrestricted in their use, and with the exception of user charges, can be allocated by the Council for any governmental purpose.

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

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

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

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

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

Capital Project Funds
Capital project funds account for the collection and expenditure of fees levied specifically for capital expansion and capital projects. For example, an impact fee is charged to new wastewater customers based on the treatment plant capacity the new user is consuming. This fee is used to pay for future expansions of the treatment plant. Similar fees may be charged for parks, traffic, water utilities and other types of future capital expansion but they are always

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46 SHAFTER OPERATING BUDGET 2024/25
proportional to the impact of the new development on that particular asset. The layout of the budgets within this section is the same as described within the Special Revenue Funds section above.

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

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

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

Long Term Debt Schedule
This section contains a listing of all City long-term debt, including the fund responsible for the debt, a brief description of the debt and its associated terms, and a current balance and payment due on that debt. Currently, the city has no outstanding debt within the General Fund or any other governmental fund.

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2024/25 SHAFTER OPERATING BUDGET 47

PRESENTED TO
Shafter, CA
California
For the Fiscal Year Beginning
July 01, 2023
Executive Director

GOVERNMENT FINANCE OFFICERS ASSOCIATION
Distinguished
Budget Presentation
Award

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

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50 SHAFTER OPERATING BUDGET 2024/25

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2024/25 SHAFTER OPERATING BUDGET 51
Citywide Authorized FT Positions
Position FY 21/22 FY 22/23 FY 23/24 FY 24/25
YoY
Change
City Manager 5.00 4.00 5.00 5.00 -
Building 9.00 9.00 8.00 8.00 -
Police 42.00 43.00 46.00 55.00 9.00
Animal Control 4.00 4.00 4.00 4.00 -
Economic Development 1.00 1.00 2.00 3.00 1.00
Planning 2.00 2.00 3.00 3.00 -
Community Services 2.00 2.00 2.00 2.00 -
Public Works 32.00 34.00 34.00 37.00 3.00
Finance 7.00 7.00 7.00 7.00 -
Public Transit 1.00 1.00 2.00 2.00 -
Information Technology 3.00 3.00 6.00 6.00 -
Human Resources 3.00 3.00 3.00 3.00 -
Citywide Full-Time 111.00 113.00 122.00 135.00 13.00
Citywide Authorized PT Positions
Position FY 21/22 FY 22/23 FY 23/24 FY 24/25
YoY
Change
City Manager - - - 1.00 1.00
Building - - 1.00 1.00 -
Police - - - - -
Animal Control - - - - -
Economic Development - - - - -
Planning - - - - -
Community Services 17.00 17.00 17.00 18.00 1.00
Public Works 1.00 1.00 1.00 1.00 -
Finance 1.00 - 1.00 1.00 -
Public Transit 3.00 3.00 2.00 2.00 -
Information Technology 1.00 1.00 1.00 1.00 -
Human Resources - - - - -
Citywide Part-Time 23.00 22.00 23.00 25.00 2.00

CITYWIDE EMPLOYEE COUNT

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FY24 vs FY25 Change
Actual Actual Budget Budget Dollar Pct % of
Budget Revenues by Category 2021/22 2022/23 2023/24 2024/25 Change Chg Total 70-Taxes 32,096,307 35,287,009 37,098,350 39,357,706 2,259,356 6.1% 52% 71-Fees for Service 10,358,074 11,743,623 11,032,817 10,253,510 (779,307) -7.1% 14% 72-Connection/Impact Fe 3,804,152 5,338,297 4,062,329 4,499,329 437,000 10.8% 6% 73-License & Permits 1,374,581 1,686,351 1,299,486 979,550 (319,936) -24.6% 1% 74-Fines, Forfeitures, 117,314 67,448 57,930 51,120 (6,810) -11.8% 0% 75-Rents & Concessions 346,831 574,928 405,460 600,030 194,570 48.0% 1% 76-Investment Earnings 1,426,635 2,260,954 1,227,579 1,513,537 285,958 23.3% 2% 77-Grants & Donations 3,737,665 10,824,582 3,304,992 12,354,250 9,049,258 273.8% 16% 78-Other Revenue 414,452 372,274 325,500 24,680 (300,820) -92.4% 0% 79-Transfers-In 5,429,438 981,470 3,115,000 - (3,115,000) -100.0% 0% 80-Operations -Internal 2,989,164 3,888,014 4,347,698 6,238,109 1,890,411 43.5% 8% Total $62,094,613 $73,024,950 $66,277,141 $75,871,821 $9,594,680 14.5% 100% FY24 vs FY25 Change
Actual Actual Budget Budget Dollar Pct % of
Budget Revenues by Fund Group 2021/22 2022/23 2023/24 2024/25 Change Chg Total General 38,705,985 41,004,949 40,236,196 42,452,990 2,216,794 5.5% 56% Total General Funds 38,705,985 41,004,949 40,236,196 42,452,990 2,216,794 5.5% 56% FY24 vs FY25 Change
Actual Actual Budget Budget Dollar Pct % of
Budget Revenues by Fund Group 2021/22 2022/23 2023/24 2024/25 Change Chg Total Water Operations 6,999,027 5,753,545 8,857,500 5,407,500 (3,450,000) -39.0% 7% Wastewater Operations 2,586,888 2,543,269 2,835,000 2,635,000 (200,000) -7.1% 3% Refuse 1,446,618 1,751,106 1,545,530 1,508,530 (37,000) -2.4% 2% Rail Operations 2,372 - 75,000 75,000 0.0% 0%
Public Transit 272,617 363,358 858,960 458,960 (400,000) -46.6% 1% Telecommunications 311,918 411,234 704,100 155,100 (549,000) -78.0% 0% Total ENT Funds 11,619,440 10,822,512 14,876,090 10,240,090 (4,636,000) -31.2% 13% FY24 vs FY25 Change
Actual Actual Budget Budget Dollar Pct % of
Budget Revenues by Division 2021/22 2022/23 2023/24 2024/25 Change Chg Total None 31,782,375 35,602,949 36,844,081 39,559,100 2,715,019 7.4% 52% City Manager 13 320 20 20 0.0% 0%
Education Partnership 44,018 70,809 79,562 - (79,562) -100.0% 0% Business Development - 4,400 - - 0.0% 0%
Human Resources 850 820 850 - (850) -100.0% 0%
Finance 1,747,150 1,935,409 1,177,250 1,538,520 361,270 30.7% 2% Risk Management 1,092,759 969,093 1,121,100 1,314,580 193,480 17.3% 2% Public Transit 272,617 363,358 858,960 458,960 (400,000) -46.6% 1% Planning 379,125 571,190 586,773 373,600 (213,173) -36.3% 0% Police 491,633 1,183,335 471,764 572,400 100,636 21.3% 1% Animal Control 56,151 92,432 20,716 37,520 16,804 81.1% 0% Fire - 237,260 - 160,000 160,000 0.0% 0%
Engineering 196,994 631,316 196,020 62,280 (133,740) -68.2% 0% Streets 9,362,515 9,054,407 4,778,191 10,162,706 5,384,515 112.7% 13% Water 7,125,448 6,094,225 9,117,904 5,667,904 (3,450,000) -37.8% 7% Wastewater 4,659,854 4,387,790 4,595,000 4,395,000 (200,000) -4.4% 6% Refuse 1,451,687 1,757,358 1,551,238 1,514,238 (37,000) -2.4% 2% Rail 2,372 - 75,000 75,000 0.0% 0%
Vehicle Maintenance 276,670 138,941 257,848 243,605 (14,243) -5.5% 0% Public Facilities 95,714 6,532,493 570,464 6,029,444 5,458,980 956.9% 8% Building Inspection 1,255,521 1,595,310 1,156,540 882,500 (274,040) -23.7% 1% Code Compliance 2,450 27,041 2,440 - (2,440) -100.0% 0% Facility Maintenance 427,390 370,440 474,050 850,316 376,266 79.4% 1% Information Technology 1,059,389 990,520 1,637,270 1,819,028 181,758 11.1% 2% Telecommunications 311,918 411,234 704,100 155,100 (549,000) -78.0% 0% GIS Maps - 2,500 - - 0.0% 0%
Total $62,094,613 $73,024,950 $66,277,141 $75,871,821 $9,594,680 14.5% 100% 52 SHAFTER OPERATING BUDGET 2024/25

CITYWIDE REVENUES BUDGET CHANGES SUMMARY

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FY24 vs FY25 Change
Actual Actual Budget Budget Dollar Pct % of
Budget Revenues by Fund Group 2021/22 2022/23 2023/24 2024/25 Change Chg Total Federal Grants 2,497,487 3,145,206 - 5,088,650 5,088,650 0.0% 7% Transportation 342,351 768,318 850,000 850,000 0.0% 1%
State Gas 492,957 547,188 542,912 519,100 (23,812) -4.4% 1% Traffic Safety 74,092 49,892 29,520 29,520 0.0% 0%
SLESF 165,053 172,958 - - 0.0% 0%
Special PD Services 40 68 - - 0.0% 0%
Asset Forfeitures 2,991 3,859 3,000 3,000 0.0% 0%
LLMD 756,074 971,727 697,790 981,106 283,316 40.6% 1%
Low-Mod Income Housing 26,571 34,276 25,000 25,000 0.0% 0% CDBG 5,064 - - - 0.0% 0%
Road Maint & Rehab 411,728 876,872 423,529 460,000 36,471 8.6% 1% Total Revenues Funds 4,774,408 6,570,364 2,571,751 7,956,376 5,384,625 209.4% 10% FY24 vs FY25 Change
Actual Actual Budget Budget Dollar Pct % of
Budget Revenues by Fund Group 2021/22 2022/23 2023/24 2024/25 Change Chg Total Facility Maintenance 427,390 370,440 474,050 850,316 376,266 79.4% 1% Vehicle Maintenance 276,670 138,941 257,848 243,605 (14,243) -5.5% 0% Risk Management 1,092,759 969,093 1,121,100 1,314,580 193,480 17.3% 2% Information Technology 989,803 903,254 1,536,270 1,718,028 181,758 11.8% 2% Total ISF Funds 2,786,622 2,381,728 3,389,268 4,126,529 737,261 21.8% 5% FY24 vs FY25 Change
Actual Actual Budget Budget Dollar Pct % of
Budget Revenues by Fund Group 2021/22 2022/23 2023/24 2024/25 Change Chg Total State Grants - 6,394,250 545,000 6,000,000 5,455,000 1000.9% 8% Water CIP 126,421 340,680 260,404 260,404 0.0% 0%
Wastewater CIP 2,072,966 1,844,521 1,760,000 1,760,000 0.0% 2% Public Safety Impact - 846,743 - 437,000 437,000 0.0% 1% Resufe CIP 5,069 6,252 5,708 5,708 0.0% 0%
Park CIP 14,743 125,689 15,544 15,544 0.0% 0%
Asset Replacement 69,586 89,766 385,580 385,580 0.0% 1% Traffic Mitigation 1,917,767 2,595,425 2,230,000 2,230,000 0.0% 3% Median Mitigation 1,606 2,071 1,600 1,600 0.0% 0%
Total CAP Funds 4,208,158 12,245,397 5,203,836 11,095,836 5,892,000 113.2% 15% Total $62,094,613 $73,024,950 $66,277,141 $75,871,821 $9,594,680 14.5% 100% 2024/25 SHAFTER OPERATING BUDGET 53
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.

CITYWIDE REVENUES BUDGET CHANGES BY FUND

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FY24 vs FY25 Change
Actual Actual Budget Budget Dollar Pct % of
Budget Expenses by Category 2021/22 2022/23 2023/24 2024/25 Change Chg Total 82-Wages & Benefits 14,581,997 15,316,651 19,666,643 20,721,152 1,054,509 5.4% 24% 83-Planned Operations 6,559,696 9,549,069 10,106,783 10,907,725 800,942 7.9% 13% 85-Required Operations 3,415,730 3,350,826 4,042,694 4,296,214 253,520 6.3% 5% 88-Operations -Internal 2,999,239 3,890,880 5,460,982 5,328,281 (132,701) -2.4% 6% 90-Debt Service 4,227 158,640 618,365 - (618,365) -100.0% 0% 91-Other Non-Operationa 13,028,615 11,886,578 12,150,000 11,000,000 (1,150,000) -9.5% 13% 92-Capital Outlay 80,678 786,301 719,195 1,786,000 1,066,805 148.3% 2% 93-Capital Projects 3,058,685 3,088,128 12,731,090 32,082,739 19,351,649 152.0% 37% 94-Transfers-Out 5,438,121 981,470 3,115,000 - (3,115,000) -100.0% 0% Total $49,166,988 $49,008,543 $68,610,752 $86,122,111 $17,511,359 25.5% 100% FY24 vs FY25 Change
Actual Actual Budget Budget Dollar Pct % of
Budget Expenses by Division 2021/22 2022/23 2023/24 2024/25 Change Chg Total None 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% 0% 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% Education Partnership 1,113,336 1,304,222 1,380,420 1,512,088 131,668 9.5% 2% City Clerk 228,740 316,971 324,537 337,936 13,399 4.1% 0% Business Development 389,091 435,971 841,697 714,820 (126,877) -15.1% 1% Business Incentives 13,017,400 11,886,578 12,600,000 11,000,000 (1,600,000) -12.7% 13% City Attorney 379,654 431,688 350,000 350,000 0.0% 0%
Human Resources 433,926 432,710 528,395 571,527 43,132 8.2% 1% Finance 1,234,655 1,164,093 1,040,758 1,069,824 29,066 2.8% 1% Risk Management 1,095,429 973,651 1,140,539 1,314,580 174,041 15.3% 2% Public Transit 312,335 393,021 935,905 533,753 (402,152) -43.0% 1% Planning 525,109 934,158 955,650 1,352,035 396,385 41.5% 2% Police 7,353,552 8,220,842 10,668,076 17,469,280 6,801,204 63.8% 20% Animal Control 560,890 581,521 611,090 670,019 58,929 9.6% 1% Engineering 1,042,573 1,217,790 1,053,190 953,700 (99,490) -9.4% 1% Streets 8,361,568 5,856,593 11,236,818 12,079,787 842,969 7.5% 14% Water 5,414,558 4,966,140 8,943,597 14,005,270 5,061,673 56.6% 16% Wastewater 1,510,411 1,896,471 3,702,074 5,692,811 1,990,737 53.8% 7% Refuse 1,120,244 1,902,234 1,847,635 2,047,592 199,957 10.8% 2% Rail 129,120 42,458 63,955 68,526 4,571 7.1% 0%
Vehicle Maintenance 272,751 217,839 258,780 243,605 (15,175) -5.9% 0% Public Facilities 1,097,727 1,906,019 4,475,937 8,176,689 3,700,752 82.7% 9% Building Inspection 1,040,378 1,239,576 1,484,100 1,474,910 (9,190) -0.6% 2% Code Compliance 144,624 147,962 156,138 167,396 11,258 7.2% 0% Facility Maintenance 433,252 404,902 1,002,591 1,050,316 47,725 4.8% 1% Information Technology 909,956 1,182,448 1,379,717 1,518,730 139,013 10.1% 2% Telecommunications 198,045 179,649 413,467 544,344 130,877 31.7% 1% GIS Maps - 48,383 188,850 199,298 10,448 5.5% 0%
Veterinary Care - - 124,541 127,250 2,709 2.2% 0%
Community Engagement - - - 43,275 43,275 0.0% 0%
Community Events - - 6,193 24,772 18,579 300.0% 0%
Total $49,166,988 $49,008,543 $68,610,752 $86,122,111 $17,511,359 25.5% 100% 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 General 34,552,554 32,623,815 38,026,138 39,080,996 1,054,858 2.8% 45% Total General Funds 34,552,554 32,623,815 38,026,138 39,080,996 1,054,858 2.8% 45% 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 Water Operations 3,797,958 4,966,140 8,693,597 11,505,270 2,811,673 32.3% 13% Wastewater Operations 1,400,954 1,877,353 3,502,074 4,830,311 1,328,237 37.9% 6% Refuse 1,120,244 1,902,234 1,847,635 2,047,592 199,957 10.8% 2% Rail Operations 129,120 42,458 63,955 68,526 4,571 7.1% 0% Public Transit 312,335 393,021 935,905 533,753 (402,152) -43.0% 1% Telecommunications 198,045 179,649 413,467 544,344 130,877 31.7% 1% Total ENT Funds 6,958,656 9,360,855 15,456,633 19,529,796 4,073,163 26.4% 23%

CITYWIDE EXPENSES BUDGET CHANGES SUMMARY
54 SHAFTER OPERATING BUDGET 2024/25

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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% 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% 0%
Wastewater CIP 109,457 19,118 200,000 862,500 662,500 331.3% 1% Public Safety Impact - - - 492,000 492,000 0.0% 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:

Note: Revenues include Transfers
2024/25 SHAFTER OPERATING BUDGET 55

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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 27,944,677 42,452,990 36,636,996 2,444,000 31,316,671 12.1% 3,371,994 Sub-Total General Fund 64,422,622 69,831,026 42,452,990 $36,636,996 $2,444,000 $73,203,020 4.8% 3,371,994 Enterprise Funds
Water Operations 2,467,223 11,310 5,407,500 5,945,270 5,560,000 (6,086,460) -53914.9% (6,097,770) Wastewater Operations 2,898,219 2,670,402 2,635,000 2,230,311 2,600,000 475,091 -82.2% (2,195,311) Refuse 330,321 366,868 1,508,530 2,047,592 (172,194) - -146.9% (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) (745,715) 155,100 194,230 350,114 (1,134,959) 52.2% (389,244) Sub-Total Enterprise Funds 3,476,212 294,917 10,240,090 $11,019,682 $8,510,114 ($8,994,789) -3149.9% (9,289,706) Special Revenue Funds
Federal Grants 3,368,471 588,276 5,088,650 5,964,387 - (287,461) -148.9% (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 $9,435,619 7,956,376 $670,165 $8,456,387 $8,265,443 -12.4% (1,170,176) Internal Service Funds
Facility Maintenance (23,661) (36,661) 850,316 850,316 (36,661) - 0.0% - Vehicle Maintenance (63,456) (65,056) 243,605 243,605 (65,056) - 0.0% - Risk Management 3,413 21,973 1,314,580 1,314,580 - 21,973 0.0% - Information Technology 3,576 (14,779) 1,718,028 1,518,028 200,000 (14,779) 0.0% - Sub-Total Internal Service Funds ($80,128) ($94,523) 4,126,529 $3,926,529 $200,000 ($94,523) 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 4,528,433 6,000,000 11,429,402 - (900,969) -119.9% (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 38,020,681 11,095,836 14,258,238 - 34,858,279 -8.3% (3,162,402) Total Citywide Revenues $113,696,356 $117,487,720 $75,871,821 $52,253,372 $33,868,739 $107,237,430 -8.7% (10,250,290) 2024/25 CITYWIDE FUND BALANCE SUMMARY

CITYWIDE FUND SUMMARY
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 $ 36,170,988 $ 38,705,985 $ 41,004,949 $ 40,236,196 $ 42,489,837 $ 42,452,990 Enterprise Funds
Water Operations 5,301,458 6,999,027 5,753,545 8,857,500 5,583,943 5,407,500 Wastewater Operations 2,409,336 2,586,888 2,543,269 2,835,000 2,883,339 2,635,000 Refuse $1,240,972 $1,446,618 $1,751,106 $1,545,530 $1,781,236 $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 $11,098,618 $10,240,090 Special Revenue Funds
Federal Grants 1,431,090 2,497,487 3,145,206 - 5,088,650 7,735 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 3,149,865 7,956,376 Road Maint & Rehab 258,524 427,390 370,440 474,050 588,157 850,316 Sub-Total Special Revenue Fun $6,675,439 $9,140,898 $12,195,662 $4,224,640 $5,532,747 $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 Fund $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 - 545,000 163,850 6,000,000
Public Safety Impact - 846,743 - 437,000 - 437,000
Sub-Total Capital & Impact Fee 5,770,735 4,208,158 12,245,397 5,203,836 5,543,050 11,095,836 Total Citywide Revenues 60,503,355 $ $66,461,103 $78,650,248 $67,930,030 $68,524,326 $83,309,413 Note: The Revenues Include "Transfers In"
2024/25 CITYWIDE PROJECTED REVENUES

CITYWIDE PROJECTED REVENUES
2024/25 SHAFTER OPERATING BUDGET 57

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-
$36.2M $38.7M $41.0M $40.2M $42.5M $42.5M
$9.5M
$11.6M $10.8M $14.9M $11.1M $10.2M
$57.4M
$62.1M
$73.0M
$66.3M $66.1M
$75.9M
$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 $39.4M
$10.8M $10.4M
$11.7M $11.0M $10.8M $10.3M
$57.4M
$62.1M
$73.0M
$66.3M $66.1M
$75.9M
$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
58 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 $ 30,923,816 $ 34,552,554 $ 32,623,815 $ 38,026,138 $ 37,081,433 $ 39,080,996 Enterprise Funds
Water Operations 2,583,965 3,797,958 4,966,140 8,693,597 8,039,856 11,505,270 Wastewater Operations 1,660,765 1,400,954 1,877,353 3,502,074 3,111,156 4,830,311 Refuse $1,035,311 $1,120,244 $1,902,234 $1,847,635 $1,744,689 $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 96,439 198,045 179,649 413,467 484,745 544,344 Sub-Total Enterprise Funds $5,891,436 $6,958,656 $9,360,855 $15,456,633 $14,279,913 $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 254,815 433,252 403,660 592,591 601,157 850,316 Vehicle Maintenance 321,900 272,751 217,839 258,780 276,024 243,605 Risk Management 927,564 1,095,429 973,651 1,140,539 1,413,304 1,314,580 Information Technology 685,066 909,956 1,230,831 1,568,567 1,583,984 1,718,028 Sub-Total Internal Service Funds $2,189,345 $2,711,388 $2,825,981 $3,560,477 $3,874,469 $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 1,726,650 11,429,402 Public Safety Impact - - - - 492,000 -
Sub-Total Capital & Impact Fees 150,766 2,945,998 284,634 2,116,750 3,518,977 14,258,238 Total Citywide Expenses $41,420,171 $49,166,988 $49,008,543 $68,610,752 $64,429,080 $86,122,111 2024/25 CITYWIDE PROPOSED EXPENSES

CITYWIDE PROPOSED EXPENSES
2024/25 SHAFTER OPERATING BUDGET 59

Page 424 of 653 ends

#REF!
$30.9M $34.6M $32.6M
$22.4M
$37.1M $39.1M
$5.9M $7.0M $9.4M
$11.5M
$14.3M $41.4M $19.5M
$49.2M $49.0M
$43.8M
$64.4M
$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 $10.3M $10.9M
$3.0M $3.4M
$3.4M
$4.0M $4.2M $12.8M $13.0M $4.3M
$11.9M
$12.2M $11.0M $11.0M
$1.8M $3.1M
$3.1M
$12.7M $12.5M
$32.1M
$41.4M
$49.2M $49.0M
$68.6M
$64.4M
$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
60 SHAFTER OPERATING BUDGET 2024/25

Page 425 of 653 ends

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

Page 426 of 653 ends

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 $ 42,489,837 $ 42,452,990 Expenses:
82-Wages & Benefits 11,480,275 12,026,556 12,706,620 15,923,258 15,847,076 17,000,086 83-Planned Operations 2,867,441 3,182,093 4,402,297 4,999,783 4,854,817 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 $24,168,073 $25,636,996 Operating Income (Loss) $19,347,894 $17,764,858 $21,080,495 $15,749,395 $18,321,764 $16,815,994 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 80,678 788,301 319,195 589,550 729,000 93-Capital Projects 1,081,792 2,563,171 541,046 1,085,142 1,312,810 1,715,000 79-Transfers-In 156,727 3,677,637 516,564 15,000 - -
94-Transfers-Out 1,616,600 - - - - -
Non-Operating Expenses $14,100,722 13,611,427 12,699,361 $13,539,337 $12,913,360 $13,444,000 Net Income/(Loss) $ 5,247,172 $ 4,153,431 $ 8,381,134 $ 2,210,058 $ 5,408,404 $ 3,371,994 $11.5M $12.0M $12.7M
$15.9M $15.8M $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
$42.5M $42.5M
$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
62 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 $ 37,049,346 $ 37,400,500 71-Fees for Service 1,727,667 1,150,385 1,619,330 1,168,837 661,825 526,530 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 323,604 337,951 539,675 345,460 542,236 540,030 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 95,392 209,874 - 78-Other Revenue 1,013,522 25,612 29,895 325,500 44,240 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 $42,489,837 42,452,990 $ $28.2M $30.5M
$33.4M $35.4M $37.0M $37.4M
$36.2M
$38.7M
$41.0M $40.2M
$42.5M $42.5M
$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 63

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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 87,376 131,547 City Manager 673,006 646,134 594,155 686,078 567,706 673,136 Education Partnership 732,723 1,113,336 1,304,222 1,380,420 1,275,535 1,428,088 City Clerk 197,708 228,740 316,971 324,537 257,187 337,936 Economic Development 12,693,776 13,406,491 12,322,549 13,441,697 2,704,066 11,714,820 City Attorney 343,716 379,654 431,688 350,000 288,359 350,000 Human Resources 410,684 433,926 432,710 528,395 467,627 571,527 Finance 1,241,643 1,234,655 1,164,093 1,040,758 912,279 1,069,824 Planning 637,542 525,109 934,158 955,650 569,219 1,352,035 Police 7,251,826 7,202,474 8,006,434 10,592,326 8,353,140 11,278,878 Animal Control 500,040 560,890 581,521 611,090 515,871 670,019 Engineering 1,072,326 1,042,573 1,217,790 1,053,190 945,027 953,700 Streets 2,000,995 3,677,713 2,131,395 2,462,564 2,008,546 3,096,286 Public Facilities 1,302,670 1,097,727 1,666,851 2,208,437 1,773,984 3,412,302 Building Inspection 1,043,329 1,040,378 1,239,576 1,484,100 1,072,819 1,474,910 Code Compliance 156,104 144,624 147,962 156,138 119,587 167,396 Non-Departmental 609,235 1,700,085 10,397 53,332 18,596 3,295 Total GF Expenditures $30,923,816 $34,552,554 $32,622,573 $37,485,404 $21,936,924 $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
64 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 $27,275,119 $37,049,346 $37,400,500 71-Fees for Service $1,150,385 $1,619,330 $1,168,837 $638,772 $661,825 $526,530 73-License & Permits $1,374,581 $1,686,351 $1,299,486 $989,510 $986,495 $979,550 74-Fines, Forfeitures, $46,350 $22,827 $31,410 $33,661 $32,230 $24,600 75-Rents & Concessions $337,951 $539,675 $345,460 $403,316 $542,236 $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 $209,874 $0 78-Other Revenue $25,612 $29,895 $325,500 $42,544 $44,240 $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 $33,444,310 $42,489,837 $42,452,990 82-Wages & Benefits $12,026,556 $12,706,620 $15,923,258 $12,759,154 $15,847,076 $17,000,086 83-Planned Operations $3,182,093 $4,402,297 $4,999,783 $3,597,510 $4,854,817 $5,172,522 85-Required Operations $495,105 $454,065 $600,844 $483,533 $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 $685,692 $589,550 $729,000 93-Capital Projects $2,563,171 $541,046 $1,085,142 $1,027,058 $1,312,810 $1,715,000 Total Expenses $32,935,954 $32,623,815 $38,026,138 $22,759,372 $37,081,433 $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 $10,684,938 $5,408,404 $3,371,994

GENERAL FUND BY ACCOUNT CATEGORY SUMMARY
2024/25 SHAFTER OPERATING BUDGET 65

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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% 0.0% City Council 118,045 120,101 156,692 131,547 (25,145) -16.0% 0.3% Planning Commission 2,659 2,912 3,332 3,295 (37) -1.1% 0.0% 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% 0.9% 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 0.0% 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% 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) -0.6% 3.8% Code Compliance 144,624 147,962 156,138 167,396 11,258 7.2% 0.4% Facility Maintenance - 1,242 410,000 200,000 (210,000) -51.2% 0.5% Veterinary Care - - 124,541 127,250 2,709 2.2% 0.3%
Community Engagement - - - 43,275 43,275 0.0% 0.0%
Community Events - - 6,193 24,772 18,579 300.0% 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 - - - - 0.0% #Error
91-Other Non-Operationa 11,215 - - - 0.0% #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 0.0% 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% 0.0%
Total Planning Commission 2,659 2,912 3,332 3,295 (37) -1.1% 100% 66 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 0.0% 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% 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% 0.0%
92-Capital Outlay - - - - 0.0% 0.0%
93-Capital Projects - - - - 0.0% 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 0.0% 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% 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 0.0% 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% 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% 0.0% 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 0.0% 100.0% Total City Attorney 379,654 431,688 350,000 350,000 0.0% 100% 2024/25 SHAFTER OPERATING BUDGET 67

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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 0.0% 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% 0.0%
92-Capital Outlay - - - - 0.0% 0.0%
93-Capital Projects - - - - 0.0% 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% 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 0.0% 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% 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% 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 0.6% 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 0.7% 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% 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 0.0% 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% 0.0%
Total Engineering 1,042,573 1,217,790 1,053,190 953,700 (99,490) -9.4% 100% 68 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% 0.0%
92-Capital Outlay 989 304,840 - 75,000 75,000 0.0% 0.0% 93-Capital Projects 2,356,417 91,531 25,000 - (25,000) -100.0% 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 - - - 0.0% #Error
Total Water 1,616,600 - - - 0.0% #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) -0.6% 6.8% 92-Capital Outlay 4,945 24,523 - 145,000 145,000 0.0% 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 0.0% 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% 0.0%
Total Building Inspection 1,040,378 1,239,576 1,484,100 1,474,910 (9,190) -0.6% 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 0.0% 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 69

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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% 0.0%
83-Planned Operations - - - 13,800 13,800 0.0% 0.0%
Total Community Engagement - - - 43,275 43,275 0.0% 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% 70 SHAFTER OPERATING BUDGET 2024/25

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GENERAL FUND FIVE-YEAR PROJECTION
2024/25 SHAFTER OPERATING BUDGET 71
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 $ 72,861,902 $ 77,948,896 $ 77,338,140 $ 82,121,442 $ 86,417,691 Revenues 38,705,985 41,004,949 42,489,837 42,452,990 43,302,050 44,168,091 45,051,453 45,952,482 Labor Costs 12,026,556 12,706,620 15,847,076 17,000,086 17,625,088 18,265,715 18,922,358 19,595,417 Operating Expenditures 3,182,093 4,402,297 4,854,817 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 24,168,073 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 80,678 788,301 589,550 729,000 6,000,000 150,000 150,000 150,000 ST Capital Expenditures 13,109,293 12,674,879 11,600,550 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 6,721,214 5,086,994 (610,756) 4,783,302 4,296,249 3,776,033 End. Fund Balance 63,741,903 66,140,688 72,861,902 77,948,896 77,338,140 82,121,442 86,417,691 90,193,724 63,741,903 66,140,688
72,861,902
77,948,896 77,338,140
82,121,442
86,417,691
90,193,724
-
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) 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 4,455,000 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 1,058,921 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 $27,275,119 $37,049,346 $37,400,500 410100-Building Fees - Misc 6,566 15,616 6,540 14,495 17,500 17,500 410150-Abatement Fees 2,450 27,041 2,440 - - -
410400-Planning Fees - Zone & Subdiv 280,842 471,248 480,673 261,778 265,000 265,000 410500-Police Fees - Misc 28,766 38,741 28,630 24,798 33,700 28,630 410501-Police Fees - Vehicle Impound 37,492 24,336 37,310 20,111 22,000 37,310 410502-Police Feees - Range 15,638 21,055 15,560 17,239 16,500 15,560 410503-Police Fees-SRO 623 115,082 117,384 108,861 110,000 - 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 617 166 620 4,344 4,455 620
410901-Admin Fees - New Accts 2,480 7,980 2,470 6,740 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 1,970 2,000 2,440 411002-Animal Control - Adoption Fees 9,921 7,970 9,880 6,025 6,600 9,880 412510-Late Fees - 9,520 - 27,897 28,000 -
415000-Miscelaneous Fees 304 274 300,380 80,361 80,695 80,380 Sub-Total 71-Fees for Service $1,150,385 $1,619,330 $1,168,837 $638,772 $661,825 $526,530 430000-Business License Fee 80,872 97,166 106,100 109,021 110,000 106,000 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 1,150,000 869,611 865,000 865,000 435000-Misc Permits - - 750 517 795 750
Sub-Total 73-License & Permits $1,374,581 $1,686,351 $1,299,486 $989,510 $986,495 $979,550 440002-Fines - Police 43,168 9,902 30,000 21,713 20,000 16,000 440200-Penalties 1,412 10,149 1,410 11,948 12,230 8,600 Sub-Total 74-Fines, Forfeitures, $46,350 $22,827 $31,410 $33,661 $32,230 $24,600 450000-Lease Revenues 301,720 500,237 309,380 368,196 500,000 500,000 450100-Facility Rental 25 30 3,050 8,066 9,500 7,000
450200-Park Rental - - 6,540 7,210 7,736 6,540
450400-Mineral Rights 26,616 27,432 26,490 19,844 25,000 26,490 Sub-Total 75-Rents & Concessions $337,951 $539,675 $345,460 $403,316 $542,236 $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
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 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 35,562 - 470060-CA Grant - LCTOP - - - 38,000 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 $209,874 $0 480000-Sale of Prop - Capitalized - - - 1,170 1,200 -
480100-Misc Refunds - - 24,790 41,374 43,040 24,680
480200-Loan Repayments - Gen Fund - - 300,000 - - -
480400-Restitution 713 - 710 - - -
Sub-Total 78-Other Revenue $25,612 $29,895 $325,500 $42,544 $44,240 $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 $33,444,310 $42,489,837 $42,452,990 500000-Full Time Wages 480,914 499,899 9,772,545 7,751,410 9,775,026 11,061,961 500100-Part Time Wages - - 649,170 486,082 549,170 666,047 500400-Overtime 7,488 18,361 268,070 244,391 268,570 208,609 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 440 1,960 35,220 28,445 35,262 32,820 500501-Auto Allowance 1,410 6,364 50,700 39,821 50,700 41,796 500502-Uniform & Equipment Allowance - 74 49,800 45,297 49,800 20,350 500503-Education Reimbursement 309 576 11,180 8,615 11,180 6,000 500504-One-Time Compensation - 1,741 186,830 186,056 187,341 75,600 500506-Incentive- Bilingual Pay 29 26 100,951 84,105 103,984 98,507 500507-Incentive- Degree - - 25,286 23,713 25,286 30,876 500508-Incentive-Certificate Pay - - 169,261 126,980 169,261 184,275 500509-Incentive-Canine Handler 1,544 1,740 1,826 1,261 1,826 2,437 500600-Retirement 26,753 16,290 - - - -
500601-Retirement - Supp Pmts 1,600 - 29,400 1,400 29,400 - 500602-Unfunded Accr. Liab. (UAL) - 26 5,300 - 5,300 31,300 500603-PERS 3069 Misc. Classic - 7,683 375,230 285,273 375,230 249,238 500604-PERS 26454 Misc. Pepra - 17,706 404,100 314,957 408,340 308,122 500605-PERS 3070 Safety Classic - 130,126 243,450 235,057 243,450 212,997 500606-PERS 25405 Safety Pepra - 134,657 316,670 303,975 316,670 411,731 500700-OPEB - Health Insurance 15,633 2,721 68,480 43,766 62,480 52,500 500800-Health Insurance 54,620 52,074 1,506,580 1,317,058 1,523,317 1,833,702 500801-Dental Insurance 978 997 45,039 38,469 45,700 50,084 500802-Vision Insurance 721 644 20,978 17,807 21,187 23,160 500803-Life Insurance 945 928 35,083 27,239 36,329 32,112 500880-Work Comp Insurance 4,266 2,240 786,342 438,010 786,312 556,252 500990-Non-Cash Labor Cost Allocation (203) 83 - - - -
509000-Payroll Taxes 26,136 23,201 717,767 674,095 717,855 803,610 Sub-Total 82-Wages & Benefits $12,026,556 $12,706,620 $15,923,258 $12,759,154 $15,847,076 $17,000,086 510000-Office Supplies 353 613 49,077 46,191 63,920 62,150 510001-Departmental Supplies 764 576 352,059 274,532 326,495 338,000 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 73

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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 7,345 14,137 15,000 10,517 14,430 13,500 510060-Med/Safety Test - - 1,080 1,080 2,280 -
510100-Service Agreements 5,048 6,732 121,344 54,991 73,310 95,650 510103-Postage & Freight 1,239 1,430 11,060 6,704 9,130 10,610 510104-Advertising 7,624 6,757 20,000 6,295 9,000 14,500 510105-Software Licensing 14,156 13,637 46,442 4,607 8,165 - 510106-Subscriptions & Dues 2,541 4,395 92,206 72,825 94,410 91,700 510109-Janitorial Services 53,427 52,054 141,500 160,427 176,650 71,000 510110-Landscaping Services - - 159,561 106,218 195,470 376,000 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 - - 27,200 48,878 72,320 89,500 510115-Recruitment - - 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 68,500 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 25,200 36,000 44,082 44,082 46,500 33,600 510130-Graffiti Removal - 1,241 15,000 2,189 5,000 5,000 510150-Software Subscription - 221,882 181,657 237,657 287,770 423,400 510155-IT Subscription - - 75,000 75,000 75,000 -
510200-Repairs & Maintenance 845 10,443 236,508 189,556 219,930 242,150 510202-Hardware & Tools - - 31,500 41,969 43,975 50,500 510204-Equipment Repair - 6 35,701 41,706 42,700 53,500 510205-Building Repair & Maintenance - - 57,450 80,352 85,200 57,000 510300-Vehicle Operations 163 136 186,675 144,290 170,000 203,520 510301-Vehicle Operations - Supplies - - - - - 500
510302-Vehicle Operations - Fuel - - 256,814 203,310 265,430 279,800 510400-Professional Services 74,475 51,618 1,016,831 329,843 713,901 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 - - 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 8,993 11,789 134,196 95,007 133,809 190,000 510505-Travel 259 9,695 99,215 87,533 112,301 144,820
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 - - 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 - 4,761 43,800 21,938 51,081 46,000 510804-Community Promotions - - 24,693 21,369 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 - 2,512 21,318 49,876 49,920 25,000 510905-Water Testing/Samples - - - - - 25,000
Sub-Total 83-Planned Operations $3,182,093 $4,402,297 $4,999,783 $3,597,510 $4,854,817 $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 274 305 92,190 84,898 94,550 92,740 510704-Water 12,920 11,344 188,140 134,241 179,820 190,850 510705-Sewer 178 178 4,980 4,543 5,700 5,050
510706-Refuse 2,496 2,748 47,350 18,903 22,800 49,760
510707-Power 4,350 8,721 218,500 192,379 217,400 247,040 510708-Natural Gas 1,206 2,316 15,800 12,489 15,850 15,800 510805-Bad Debt Expense (17) (1) - 637 1,000 -
510810-Misc Over/Short (225) (109) - (4) - -
511001-Fees & Chgs 7135 Checking 370 14 390 - 380 390
74 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 $483,533 $575,000 $639,624 520000-Asset Replace - - 243,525 6,667 186,200 243,525
520100-Internal ISF Chrg - Shop 623 451 185,649 170,177 176,710 185,649 520200-Internal ISF Chrg - Building - 3,120 446,180 408,999 484,020 446,180 520300-Internal ISF Chrg - IT 24,244 20,483 1,289,802 1,182,316 1,263,950 1,166,650 520400-Internal ISF Chrg - Liability 7,513 14,462 782,760 717,529 780,300 782,760 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 - 13,378 - - - -
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 570100-Automotive Equipment - - 250,695 570,662 474,000 384,000 570200-Machinery & Equipment 989 - 68,500 115,030 115,550 345,000 Sub-Total 92-Capital Outlay $80,678 $788,301 $319,195 $685,692 $589,550 $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. - - 966,392 717,902 708,060 1,640,000 580300-Capital Prj.- Other Imp. 28,499 (2,445) 93,750 264,790 559,750 75,000 Sub-Total 93-Capital Projects $2,563,171 $541,046 $1,085,142 $1,027,058 $1,312,810 $1,715,000 Total Expenses $32,935,954 $32,623,815 $38,026,138 $22,759,372 $37,081,433 $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 $10,684,938 $5,408,404 $3,371,994 2024/25 SHAFTER OPERATING BUDGET 75

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76 SHAFTER OPERATING BUDGET 2024/25

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GENERAL FUND

DEPARTMENTS

CITY COUNCIL

CITY MANAGER

NON-DEPARTMENTAL

COMMUNITY SERVICES

CITY CLERK

ECONOMIC DEVELOPMENT

CITY ATTORNEY

HUMAN RESOURCES

FINANCE

PLANNING
POLICE

ANIMAL CONTROL

ENGINEERING

STREETS

PUBLIC FACILITIES

BUILDING INSPECTION

CODE ENFORCEMENT

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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. 78 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 13,200 13,460 13,200 500400-Overtime - - 180 - - -
500880-Work Comp Insurance - - 30 - - -
509000-Payroll Taxes 1,317 1,565 1,384 1,505 1,384 1,287 Total 82-Wages & Benefits $14,517 $14,765 $15,054 $14,705 $14,844 $14,487 83-Planned Operations
510000-Office Supplies 353 613 600 566 600 600
510001-Departmental Supplies 2,584 3,004 3,200 3,513 3,750 3,000 510100-Service Agreements 22,366 1,425 1,500 736 1,500 1,500 510103-Postage & Freight - - - 9 10 -
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 11,978 40,000 40,000 Total 83-Planned Operations $86,865 $94,559 $125,100 $58,075 $101,345 $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 $87,376 $131,239 $131,547 Total City Council Net Surplus/(Deficit) ($118,045) ($120,101) ($156,692) ($87,376) ($131,239) ($131,547) 2024/25 SHAFTER OPERATING BUDGET 79

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
80 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 - 20 20
Total 71-Fees for Service $13 $320 $20 $0 $20 $20
Revenues $13 $320 $20 $0 $20 $20
82-Wages & Benefits
500000-Full Time Wages 5,794 - 410,000 369,330 410,000 407,797 500100-Part Time Wages - - 2,770 2,447 2,770 -
500400-Overtime 448 483 500 5 500 500
500500-Cellphone Allowance 2,624 2,306 2,400 2,146 2,400 2,400 500501-Auto Allowance 6,180 6,111 6,400 6,646 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 1,399 1,920 1,440 500508-Incentive-Certificate Pay - 158 5,922 4,637 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 23,345 24,000 23,998 500800-Health Insurance - (1,306) 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 1,963 6,512 2,223 500990-Non-Cash Labor Cost Allocation (7,177) 6,172 - - - - 509000-Payroll Taxes 26,136 23,201 27,443 23,775 27,443 27,390 Total 82-Wages & Benefits $519,755 $475,192 $542,798 $477,377 $542,798 $532,115 83-Planned Operations
510000-Office Supplies 1,650 720 1,500 566 1,000 1,500
510001-Departmental Supplies 3,335 10,681 3,000 3,274 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 - 2,161 1,800 1,500 510200-Repairs & Maintenance 2,720 682 1,500 49 100 -
510202-Hardware & Tools - - - 525 550 -
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 $36,722 $51,150 $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 81

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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 $567,706 $673,448 $673,136 Total City Manager Net Surplus/(Deficit) ($646,121) ($593,835) ($686,058) ($567,706) ($673,428) ($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)
82 SHAFTER OPERATING BUDGET 2024/25

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2024/25 SHAFTER OPERATING BUDGET 83

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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
84 SHAFTER OPERATING BUDGET 2024/25

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COMMUNITY SERVICES
Education Partnership
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 35,562 - 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 $74,062 $0 Revenues $44,018 $70,809 $79,562 $74,096 $74,097 $0
82-Wages & Benefits
500000-Full Time Wages 6,509 - 260,000 224,635 260,000 270,301 500100-Part Time Wages 5,957 - 410,000 263,877 310,000 528,055 500500-Cellphone Allowance 2,326 1,389 2,400 2,165 2,400 2,400 500501-Auto Allowance 4,819 4,819 5,000 4,339 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 4,201 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 23,091 30,000 22,227 500604-PERS 26454 Misc. Pepra - 2,339 23,000 15,447 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 2,607 7,374 1,517 500990-Non-Cash Labor Cost Allocation (3,534) 2,216 - - - - 509000-Payroll Taxes 954 - 38,952 39,932 38,952 42,267
Total 82-Wages & Benefits $579,022 $612,659 $838,050 $613,122 $738,050 $928,348 83-Planned Operations
510000-Office Supplies - - 3,500 3,208 3,550 4,500
510001-Departmental Supplies - - 27,757 23,455 35,975 25,500 510015-Books 34,874 2,822 44,360 38,904 49,500 49,500
510016-Classroom Supplies 7,345 14,137 15,000 10,517 14,430 13,500 510060-Med/Safety Test - - - - 1,200 -
510100-Service Agreements 35,479 5,238 7,068 4,233 7,000 7,000 510103-Postage & Freight - - 200 65 120 100
510105-Software Licensing - 36 - 252 265 -
510109-Janitorial Services - - 37,000 33,132 37,000 47,000 510110-Landscaping Services - 689 10,000 9,463 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 3,608 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 $237,976 $311,488 $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 85

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Education Partnership
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 - - - 218,472 219,000 -
Total 92-Capital Outlay $0 $0 $0 $218,472 $219,000 $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 $1,278,614 $1,496,958 $1,428,088 Total Education Partnership Net Surplus/
(Deficit)
($1,069,318) ($1,233,413) ($1,300,858) ($1,204,518) ($1,422,861) ($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 43 6,193 24,772
Total 83-Planned Operations $0 $0 $6,193 $43 $6,193 $24,772 Expenses $0 $0 $6,193 $43 $6,193 $24,772
Total Community Events Net Surplus/(Deficit) $0 $0 ($6,193) ($43) ($6,193) ($24,772) 86 SHAFTER OPERATING BUDGET 2024/25

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2024/25 SHAFTER OPERATING BUDGET 87

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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
88 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 - 140,000 116,504 140,000 144,081 500500-Cellphone Allowance 1,205 1,205 1,200 1,085 1,200 1,200 500501-Auto Allowance 3,012 2,031 3,120 2,308 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 964 650 960 932 960 960 500508-Incentive-Certificate Pay - 178 5,922 4,654 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 19,141 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 - 1,532 651 1,532 774
500990-Non-Cash Labor Cost Allocation (2,859) 4,613 - - - - 509000-Payroll Taxes 270 - 9,600 9,213 9,600 10,745
Total 82-Wages & Benefits $137,520 $167,554 $207,632 $176,825 $207,716 $216,219 83-Planned Operations
510000-Office Supplies 527 505 700 373 700 700
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 - - - 525 550 -
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 $15,463 $29,900 $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 $257,187 $320,326 $337,936 Total City Clerk Net Surplus/(Deficit) ($228,740) ($316,971) ($324,537) ($257,187) ($320,326) ($337,936) 2024/25 SHAFTER OPERATING BUDGET 89

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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
90 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 - 4,268 4,300 -
Total 71-Fees for Service $0 $4,400 $0 $4,268 $4,300 $0 Revenues $0 $4,400 $0 $4,268 $4,300 $0
82-Wages & Benefits
500000-Full Time Wages 1,925 - 347,188 228,844 347,188 366,729 500400-Overtime 1 - 10 5 10 -
500500-Cellphone Allowance 1,380 1,505 2,640 572 2,640 1,320 500501-Auto Allowance 5,301 3,916 5,550 2,617 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 80 625 559 625 576
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 15,947 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 4,266 2,240 4,479 2,013 4,479 2,744 500990-Non-Cash Labor Cost Allocation (4,115) 2,227 - - - - 509000-Payroll Taxes 28 - 19,820 17,816 19,820 26,703
Total 82-Wages & Benefits $258,518 $274,027 $465,819 $322,093 $465,968 $483,902 83-Planned Operations
510000-Office Supplies - 25 617 708 800 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 53,019 259,500 120,413 150,000 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 24,300 -
Total 83-Planned Operations $24,643 $118,911 $300,617 $267,790 $320,930 $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 91

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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) - 31,443 30,000 - Total 93-Capital Projects $52,683 ($2,445) $0 $31,443 $30,000 $0 Expenses $389,091 $435,971 $841,697 $692,245 $892,148 $714,820 Total Business Development Net Surplus/
(Deficit)
($389,091) ($431,571) ($841,697) ($687,977) ($887,848) ($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) 92 SHAFTER OPERATING BUDGET 2024/25

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2024/25 SHAFTER OPERATING BUDGET 93

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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
94 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 - 236,990 222,182 236,990 276,165 500500-Cellphone Allowance 2,510 2,671 3,120 2,428 3,120 3,120 500501-Auto Allowance 2,887 2,409 2,900 2,169 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 1,699 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 16,877 24,000 15,695 500604-PERS 26454 Misc. Pepra - 6,150 18,000 13,416 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 1,221 3,661 1,466 500990-Non-Cash Labor Cost Allocation (2,447) 2,196 - - - - 509000-Payroll Taxes 245 - 17,196 17,786 17,196 20,798
Total 82-Wages & Benefits $321,126 $329,719 $370,882 $338,677 $371,221 $397,696 83-Planned Operations
510000-Office Supplies 382 1,034 1,000 853 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 18,315 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 $66,622 $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 $467,627 $527,371 $571,527 Total Human Resources Net Surplus/(Deficit) ($433,076) ($431,890) ($527,545) ($466,677) ($526,371) ($571,527) 2024/25 SHAFTER OPERATING BUDGET 95

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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 96 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 76 155 620
410901-Admin Fees - New Accts 2,480 7,980 2,470 6,740 6,800 3,800 410902-Admin Fees - Replace Billing - - - 40 40 -
Total 71-Fees for Service $3,097 $8,146 $3,090 $6,856 $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 $2,432,871 $1,544,995 $1,538,520 82-Wages & Benefits
500000-Full Time Wages 480,914 499,899 367,823 355,664 367,823 409,027 500100-Part Time Wages 11,818 96 1,200 - 1,200 12,000
500400-Overtime 7,488 18,361 1,200 657 1,200 18,000
500500-Cellphone Allowance 440 1,960 1,800 1,627 1,800 1,800 500501-Auto Allowance 1,410 6,364 5,800 5,272 5,800 5,832 500504-One-Time Compensation 14,156 480 - - - 500
500506-Incentive- Bilingual Pay 4,726 3,485 3,025 3,369 3,760 3,049 500507-Incentive- Degree 1,439 903 1,214 1,118 1,214 1,374 500508-Incentive-Certificate Pay - - 2,700 2,400 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 18,407 23,000 16,491 500604-PERS 26454 Misc. Pepra - 12,896 30,000 20,961 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 1,910 8,765 2,157 500990-Non-Cash Labor Cost Allocation (6,188) 4,743 - - - - 509000-Payroll Taxes 1,561 - 28,000 26,043 28,000 28,522 Total 82-Wages & Benefits $800,637 $731,868 $566,166 $512,503 $566,901 $609,750 83-Planned Operations
510000-Office Supplies 3,782 5,421 5,000 4,573 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 97

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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 $213,273 $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) - 637 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 $37,220 $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 $915,907 $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 $1,516,964 $520,104 $468,696 98 SHAFTER OPERATING BUDGET 2024/25

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2024/25 SHAFTER OPERATING BUDGET 99

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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 100 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 280,842 471,248 480,673 261,778 265,000 265,000 Total 71-Fees for Service $280,842 $471,248 $480,673 $261,778 $265,000 $265,000 73-License & Permits
430000-Business License Fee 80,872 97,166 106,100 109,021 110,000 106,000 435000-Misc Permits - - - 95 95 -
Total 73-License & Permits $80,872 $97,166 $106,100 $109,116 $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 $446,688 $450,941 $373,600 82-Wages & Benefits
500000-Full Time Wages 10,256 - 388,000 288,913 388,000 386,215 500100-Part Time Wages - - 8,050 6,899 8,050 -
500400-Overtime 1,887 393 500 539 580 500
500500-Cellphone Allowance 1,141 1,446 1,200 1,085 1,200 1,200 500501-Auto Allowance 4,009 7,946 6,800 5,377 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 1,701 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 31,247 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 4,476 12,405 5,319 500990-Non-Cash Labor Cost Allocation (4,818) 1,068 - - - - 509000-Payroll Taxes 785 - 28,000 23,838 28,000 29,835
Total 82-Wages & Benefits $427,655 $584,981 $561,462 $416,977 $561,542 $536,165 83-Planned Operations
510000-Office Supplies 1,231 1,940 2,000 1,474 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 5,077 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 $92,752 $247,423 $726,420 2024/25 SHAFTER OPERATING BUDGET 101

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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 $585,646 $898,915 $1,352,035 Total Planning Net Surplus/(Deficit) ($145,984) ($362,968) ($368,877) ($138,958) ($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 3,000 3,060 3,000 509000-Payroll Taxes 259 312 272 357 360 295
Total 82-Wages & Benefits $2,659 $2,912 $3,332 $3,357 $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 $3,357 $3,620 $3,295
Total Planning Commission Net Surplus/
(Deficit)
($2,659) ($2,912) ($3,332) ($3,357) ($3,620) ($3,295)
102 SHAFTER OPERATING BUDGET 2024/25

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2024/25 SHAFTER OPERATING BUDGET 103

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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
104 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 24,798 33,700 28,630 410501-Police Fees - Vehicle Impound 37,492 24,336 37,310 20,111 22,000 37,310 410502-Police Feees - Range 15,638 21,055 15,560 17,239 16,500 15,560 410503-Police Fees-SRO 623 115,082 117,384 108,861 110,000 - Total 71-Fees for Service $82,519 $199,214 $198,884 $171,009 $182,200 $81,500 74-Fines, Forfeitures,
440002-Fines - Police 43,168 9,902 30,000 21,713 20,000 16,000 Total 74-Fines, Forfeitures, $43,168 $9,902 $30,000 $21,713 $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 $246,817 $263,846 $136,000 82-Wages & Benefits
500000-Full Time Wages 216,363 - 4,821,480 3,461,922 4,821,480 5,640,317 500100-Part Time Wages - 47,896 183,920 176,947 183,920 71,553 500400-Overtime 161,424 101,999 225,230 209,820 225,230 170,000 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 2,818 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 83,607 125,070 126,138 125,070 50,000 500506-Incentive- Bilingual Pay 44,132 52,067 62,324 52,837 62,324 59,334 500507-Incentive- Degree 17,695 17,295 20,307 19,183 20,307 24,818 500508-Incentive-Certificate Pay 114,441 120,442 154,717 115,289 154,717 167,449 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 52,312 75,000 43,281 500604-PERS 26454 Misc. Pepra - 8,300 55,000 40,516 55,000 53,030 500605-PERS 3070 Safety Classic - 130,126 243,450 235,057 243,450 212,997 500606-PERS 25405 Safety Pepra - 134,657 316,670 303,975 316,670 411,731 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 1,277 - 443,143 219,168 443,143 293,255 500990-Non-Cash Labor Cost Allocation (59,738) (76,513) - - - - 509000-Payroll Taxes 16,332 - 330,750 315,676 330,750 379,691 Total 82-Wages & Benefits $5,893,876 $5,734,175 $7,904,353 $6,025,245 $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 105

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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 47,564 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 5,825 12,600 15,050 510202-Hardware & Tools - 47,833 - - - -
510204-Equipment Repair 5,415 365 10,500 6,061 6,500 10,500 510205-Building Repair & Maintenance 6,526 8,623 10,000 21,459 22,000 - 510300-Vehicle Operations 116,831 90,759 85,500 76,404 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 40,519 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 $689,694 $791,827 $696,550 85-Required Operations
510701-Communications 49,327 76,650 67,500 64,133 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 $144,123 $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 67,945 372,484 250,695 352,190 255,000 164,000 570200-Machinery & Equipment - - 68,500 108,171 108,600 345,000 Total 92-Capital Outlay $73,755 $458,938 $319,195 $460,361 $363,600 $509,000 93-Capital Projects
580200-Capital Prj.- Buildings & Imp. - - - 26,017 - -
580300-Capital Prj.- Other Imp. 10,945 - - - - -
Total 93-Capital Projects $10,945 $0 $0 $26,017 $0 $0
Expenses $7,202,474 $8,006,434 $10,592,326 $8,475,461 $10,502,080 $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) ($8,228,644) ($10,238,234) ($11,142,878) 106 SHAFTER OPERATING BUDGET 2024/25

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2024/25 SHAFTER OPERATING BUDGET 107

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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 108 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 1,970 2,000 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 $12,870 $13,800 $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 $15,915 $17,000 $20,520 82-Wages & Benefits
500000-Full Time Wages 17,586 - 227,724 201,477 227,724 256,857 500400-Overtime 8,751 5,240 17,220 16,034 17,220 7,500
500406-Overtime - Holiday - 114 - 84 100 -
500500-Cellphone Allowance 1,205 1,205 1,200 1,085 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 3,910 4,270 4,684 500507-Incentive- Degree - - 3,765 3,412 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 14,607 20,000 13,329 500604-PERS 26454 Misc. Pepra - 5,881 14,000 10,314 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 15,226 34,174 17,551 500990-Non-Cash Labor Cost Allocation (3,174) 1,510 - - - - 509000-Payroll Taxes 15,168 17,745 20,080 18,450 20,080 20,904 Total 82-Wages & Benefits $315,994 $323,578 $385,003 $319,054 $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 15,500 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 4,823 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 - - 518 518 520 -
Total 83-Planned Operations $156,805 $156,067 $73,732 $66,326 $72,243 $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 109

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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 $515,871 $595,934 $670,019 Total Animal Control Net Surplus/(Deficit) ($504,739) ($563,341) ($590,374) ($499,956) ($578,934) ($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) 110 SHAFTER OPERATING BUDGET 2024/25

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2024/25 SHAFTER OPERATING BUDGET 111

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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
 Filled new Engineer I position.
 Completed designs for recreation and quality-of-life projects:
o New lighting at Mannel and Veterans Park
o Decorative streetlighting additions at James Street
o New basketball court at Veterans Park
o Field improvements at Kirschenmann Park
o Parking and recreation additions at Stringham Park
 Completed designs for street paving, walkway, and safety improvements:
o Reconstruct Lerdo Highway between Valley Street and Shafter Avenue o Paved shoulders at Santa Fe Way
o Reconstruct the slow lane at Seventh Standard Road
o Striping and signage improvements at West Tulare Avenue  Provided design, engineering, plan check, and construction inspection services for public and private development projects.

Fiscal Year 2024-25 Goals and Objec�ves
 Develop a Pavement Management System.
 Develop an updated City bidding and procurement policy.  Obtain the right-of-way needed to construct a roundabout at the intersection of Highway 43 and Santa Fe Way.
 Complete designs for new or upgraded public facilities o Shafter Aquatics Center building
o North Shafter Community Park
o Police Sub-Station at Gossamer Grove
 Continue to provide engineering and technical support for projects for strategic planning and economic development.
 Continue to provide design, engineering, plan check, and construction inspection services for public and private development projects.
112 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 - 477,191 441,344 477,191 474,899 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 3,941 4,140 3,540 500501-Auto Allowance 4,578 4,578 4,675 4,826 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 1,498 558 672 836 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 17,563 28,000 9,255 500604-PERS 26454 Misc. Pepra - 11,544 29,000 30,521 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 12,204 12,730 12,150 500990-Non-Cash Labor Cost Allocation (12,856) 9,999 - - - - 509000-Payroll Taxes 1,020 - 36,152 33,756 36,152 34,772 Total 82-Wages & Benefits $675,085 $979,444 $687,315 $641,320 $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 8,500 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 8,668 10,500 13,500
510505-Travel 503 1,743 7,500 9,492 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 $199,551 $235,217 $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 113

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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 $960,179 $1,071,793 $953,700 Total Engineering Net Surplus/(Deficit) ($845,579) ($586,474) ($857,170) ($895,030) ($1,003,793) ($891,420) 114 SHAFTER OPERATING BUDGET 2024/25

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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
116 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 5,040 -
Total 78-Other Revenue $101 $60 $110 $4,255 $5,040 $0
Revenues $2,840 $2,799 $2,840 $5,625 $7,840 $2,730
82-Wages & Benefits
500000-Full Time Wages 36,115 - 914,980 817,177 914,980 1,179,125 500100-Part Time Wages 36 - - - - -
500400-Overtime 562 539 9,700 8,591 9,700 800
500500-Cellphone Allowance 123 79 2,760 2,716 2,760 3,720 500501-Auto Allowance 3,096 2,606 3,145 1,713 3,145 1,584 500502-Uniform & Equipment Allowance 4,109 9,103 9,600 9,306 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 8,619 8,592 8,592 500508-Incentive-Certificate Pay 281 - - - - -
500600-Retirement 9,364 12,446 - - - -
500602-Unfunded Accr. Liab. (UAL) - 1,175 - - - -
500603-PERS 3069 Misc. Classic - 282 69,140 64,546 69,140 58,643 500604-PERS 26454 Misc. Pepra - 15,107 52,000 44,200 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 8 - 136,754 117,405 136,754 145,525 500990-Non-Cash Labor Cost Allocation (1,184) 1,020 - - - - 509000-Payroll Taxes 758 - 70,080 64,321 70,080 86,262
Total 82-Wages & Benefits $794,092 $1,101,605 $1,529,709 $1,361,384 $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 45,943 75,000 100,000 510100-Service Agreements 252 364 1,500 1,612 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 52,849 115,000 232,500 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 68,500 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 61,744 55,000 100,000 510202-Hardware & Tools - - 20,000 10,374 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 35,052 45,000 60,000 510302-Vehicle Operations - Fuel 56,534 53,960 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 3,735 5,000 10,000
510505-Travel 503 134 2,500 1,948 2,500 5,000
510601-Equipment Rental - - - - 8,322 20,000
510807-Regulatory & Permitting - 323 500 44 500 500
2024/25 SHAFTER OPERATING BUDGET 117

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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 $462,051 $711,472 $931,850 85-Required Operations
510701-Communications 738 - 800 - 800 800
510704-Water 10,135 9,682 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 47,182 45,650 40,240
Total 85-Required Operations $54,715 $20,125 $54,390 $59,262 $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 - - - 75,000
570200-Machinery & Equipment 989 111,666 - - - -
Total 92-Capital Outlay $989 $304,840 $0 $0 $0 $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 $2,078,968 $2,517,591 $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) ($2,073,343) ($2,509,751) ($3,093,556) 118 SHAFTER OPERATING BUDGET 2024/25

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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
120 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 304 274 360 455 675 360
Total 71-Fees for Service $664 $634 $360 $455 $675 $360 75-Rents & Concessions
450100-Facility Rental - - 3,020 8,066 9,500 7,000
450200-Park Rental - - 6,540 7,210 7,736 6,540
Total 75-Rents & Concessions $9,590 $11,976 $9,560 $15,276 $17,236 $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 38,000 -
Total 77-Grants & Donations $65,653 $94,853 $0 $38,000 $38,000 $0 Revenues $75,907 $107,463 $9,920 $53,731 $55,911 $13,900 82-Wages & Benefits
500000-Full Time Wages 41,740 43,559 340,265 352,325 342,746 392,101 500100-Part Time Wages - 146 1,070 - 1,070 1,070
500400-Overtime 267 202 4,230 3,298 4,830 2,009
500500-Cellphone Allowance 253 245 1,560 1,381 1,602 1,560 500501-Auto Allowance 169 130 925 215 925 240
500502-Uniform & Equipment Allowance - 74 5,100 4,392 5,100 4,100 500504-One-Time Compensation 2 - 2,000 2,466 2,511 2,000 500506-Incentive- Bilingual Pay 29 26 2,615 3,034 3,345 2,400 500508-Incentive-Certificate Pay 22 - - - - -
500600-Retirement 6,052 3,560 - - - -
500602-Unfunded Accr. Liab. (UAL) - 26 - - - -
500603-PERS 3069 Misc. Classic - - 40,400 29,034 40,400 26,899 500604-PERS 26454 Misc. Pepra - 969 27,100 17,600 27,100 12,441 500700-OPEB - Health Insurance (277) - - - - -
500800-Health Insurance 12,360 7,889 92,015 79,880 92,015 75,387 500801-Dental Insurance 366 306 2,593 2,726 3,003 2,600 500802-Vision Insurance 167 141 1,208 1,271 1,417 1,207 500803-Life Insurance 188 191 918 1,478 1,635 1,448
500880-Work Comp Insurance 8,142 6,362 58,522 42,496 58,522 50,867 500990-Non-Cash Labor Cost Allocation (203) 83 - - - -
509000-Payroll Taxes 987 1,217 31,770 28,101 31,770 29,216 Total 82-Wages & Benefits $502,030 $468,990 $612,291 $569,697 $617,991 $605,545 83-Planned Operations
510000-Office Supplies - - 7,050 6,613 3,810 1,700
510001-Departmental Supplies 2,859 4,627 78,501 50,437 47,650 76,500 510100-Service Agreements 15,030 191 51,600 2,743 4,100 50,000 510103-Postage & Freight 22 20 860 114 150 860
510105-Software Licensing - - 22,142 - - -
510106-Subscriptions & Dues - - 1,000 72 100 500
510109-Janitorial Services 7,398 3,229 1,500 30,679 31,750 24,000 510110-Landscaping Services - - 44,341 30,226 53,425 127,500 510114-Contract Services - - 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 845 10,443 75,100 69,960 77,650 93,700 510202-Hardware & Tools - - 8,000 16,214 18,325 33,000
510204-Equipment Repair - 6 15,201 4,003 4,200 33,000
510205-Building Repair & Maintenance - - 40,450 55,156 59,400 56,000 510300-Vehicle Operations 8,906 10,972 34,320 9,756 11,850 15,000 510302-Vehicle Operations - Fuel 986 2,952 6,000 19,253 23,830 10,000 510400-Professional Services - - 40,228 18,993 21,220 22,700 510420-Legal Services - 275 2,500 - - -
510501-Training - 1 10,203 1,920 8,599 10,000
510505-Travel - - 4,020 660 3,500 5,000
2024/25 SHAFTER OPERATING BUDGET 121

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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 - 2,512 7,150 9,142 9,216 20,000 510905-Water Testing/Samples - - - - - 25,000
Total 83-Planned Operations $260,564 $402,066 $513,500 $406,470 $493,297 $734,410 85-Required Operations
510701-Communications 821 911 4,940 5,801 6,800 6,250
510704-Water 12,920 11,344 165,420 113,559 156,000 167,790 510705-Sewer 178 178 570 501 600 600
510706-Refuse 329 1,886 4,110 5,370 6,000 6,300
510707-Power 4,350 8,721 73,020 44,767 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 $172,012 $224,850 $256,550 88-Operations -Internal
520100-Internal ISF Chrg - Shop - - 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
570100-Automotive Equipment - - - - - 145,000
570200-Machinery & Equipment 989 - - - - -
Total 92-Capital Outlay $4,945 $24,523 $0 $0 $0 $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 93,750 233,347 529,750 - Total 93-Capital Projects $66,315 $435,776 $600,142 $484,664 $804,260 $1,440,000 Expenses $1,097,727 $1,666,851 $2,208,437 $1,845,595 $2,455,048 $3,412,302 Total Public Facilities Net Surplus/(Deficit) ($1,021,820) ($1,559,388) ($2,198,517) ($1,791,864) ($2,399,137) ($3,398,402) 122 SHAFTER OPERATING BUDGET 2024/25

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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 548 124 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 14,495 17,500 17,500 Total 71-Fees for Service $6,566 $15,616 $6,540 $14,495 $17,500 $17,500 73-License & Permits
430300-Building Permits 1,248,955 1,579,694 1,150,000 869,611 865,000 865,000 Total 73-License & Permits $1,248,955 $1,579,694 $1,150,000 $869,611 $865,000 $865,000 Revenues $1,255,521 $1,595,310 $1,156,540 $884,106 $882,500 $882,500 82-Wages & Benefits
500000-Full Time Wages 26,300 - 770,000 608,317 770,000 779,708 500100-Part Time Wages - 8,223 18,640 16,098 18,640 3,600 500400-Overtime 9,758 5,342 6,000 4,636 6,000 6,000
500500-Cellphone Allowance 5,299 6,104 6,000 5,396 6,000 6,000 500501-Auto Allowance 4,819 4,819 4,885 4,339 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 1,009 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 28,157 42,000 25,674 500604-PERS 26454 Misc. Pepra - 17,706 55,000 44,055 55,000 40,819 500700-OPEB - Health Insurance 6,118 1,214 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 15,002 53,882 18,569 500990-Non-Cash Labor Cost Allocation (11,734) 7,422 - - - - 509000-Payroll Taxes 2,012 - 53,168 48,679 53,168 56,928 Total 82-Wages & Benefits $737,913 $828,819 $1,119,750 $869,291 $1,114,072 $1,059,596 83-Planned Operations
510000-Office Supplies 2,234 4,381 3,500 8,043 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 1,507 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 $72,796 $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 125

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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 $1,072,819 $1,484,872 $1,474,910 Total Building Inspection Net Surplus/(Deficit) $215,143 $355,734 ($327,560) ($188,713) ($602,372) ($592,410) 126 SHAFTER OPERATING BUDGET 2024/25

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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 296 128 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 62,776 70,904 78,639 500100-Part Time Wages - 11 - - - -
500400-Overtime - 712 3,000 596 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 7,388 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 1,668 2,379 1,991 500990-Non-Cash Labor Cost Allocation - 342 - - - -
509000-Payroll Taxes 2,290 3,879 5,100 4,847 5,100 5,774 Total 82-Wages & Benefits $46,157 $76,332 $113,642 $97,527 $113,814 $122,951 83-Planned Operations
510000-Office Supplies 672 2,741 3,000 1,838 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 $16,128 $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 $119,587 $145,755 $167,396 Total Code Compliance Net Surplus/(Deficit) ($142,174) ($120,921) ($153,698) ($119,587) ($145,755) ($167,396) 2024/25 SHAFTER OPERATING BUDGET 129

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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 $0 130 SHAFTER OPERATING BUDGET 2024/25

Page 495 of 653 ends

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) 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 4,455,000 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 1,058,921 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 $27,244,670 $37,011,346 $37,362,000 71-Fees for Service
412510-Late Fees - 9,520 - 27,897 28,000 -
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 $107,803 $108,000 $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 19,844 25,000 26,490 Total 75-Rents & Concessions $328,361 $527,699 $335,900 $388,040 $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 1,200 -
480100-Misc Refunds 24,798 29,835 24,680 37,119 38,000 24,680 480200-Loan Repayments - Gen Fund - - 300,000 - - -
480400-Restitution 713 - 710 - - -
Total 78-Other Revenue $25,511 $29,835 $325,390 $38,289 $39,200 $24,680 2024/25 SHAFTER OPERATING BUDGET 131

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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 $29,214,094 $39,119,387 $39,422,920 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 $29,195,386 $39,092,287 $39,422,920 132 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

Page 498 of 653 ends

134 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% 0.4% 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 0.8% 15.4% 88-Operations -Internal 560,561 990,868 1,075,678 1,074,303 (1,375) -0.1% 9.3% 90-Debt Service - 676 298,938 - (298,938) -100.0% 0.0%
92-Capital Outlay - - - 70,000 70,000 0.0% 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) -0.1% 12.9% 90-Debt Service 4,227 3,076 319,427 - (319,427) -100.0% 0.0% 92-Capital Outlay - - - 70,000 70,000 0.0% 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 0.0% 15.7% 90-Debt Service - 402 - - 0.0% 0.0%
92-Capital Outlay - - - - 0.0% 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 0.0% 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% 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 135
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) -0.6% 30.8% 92-Capital Outlay - - 400,000 - (400,000) -100.0% 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 0.0% 5.1% 88-Operations -Internal 62,367 87,281 140,722 135,270 (5,452) -3.9% 24.9% 92-Capital Outlay - - - - 0.0% 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%

Page 500 of 653 ends

136 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

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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 $ 5,301,458 $ 5,336,098 $ 5,719,728 $ 5,857,500 $ 5,583,943 $ 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 1,508,450 1,588,250 85-Required Operations 1,351,313 1,393,663 1,474,984 1,761,970 1,827,500 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 $5,996,456 $5,945,270 Operating Income (Loss) $1,732,325 $1,538,140 $753,588 ($156,097) ($412,513) ($537,770) 92-Capital Outlay 340 - - - 70,000 -
93-Capital Projects (985,508) - 2,680,000 - 2,043,400 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) $2,043,400 $5,560,000 Net Income/(Loss) $ 2,717,493 $ 3,201,069 $ 787,405 $ 163,903 $ (2,455,913) $ (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 $5.6M $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 502 of 653 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 $ 2,409,336 $ 2,570,629 $ 2,529,763 $ 2,735,000 $ 2,547,000 $ 2,635,000 Expenses:
82-Wages & Benefits 371,844 350,111 357,104 557,076 559,906 526,372 83-Planned Operations 867,726 721,683 860,808 921,248 952,190 989,100 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 $2,361,156 $2,230,311 Operating Income (Loss) $748,571 $1,169,675 $652,410 $232,926 $185,844 $404,689 92-Capital Outlay 340 - - - 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 1,086,339 2,600,000 Net Income/(Loss) $ 748,571 $ 1,153,416 $ 638,904 $ (867,074) $ (900,495) $ (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 $0.8M $0.7M
$1.7M
$1.4M
$1.9M
$4.5M
$3.9M
$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 503 of 653 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 $ 1,240,972 $ 1,421,358 $ 1,751,106 $ 1,545,530 $ 1,781,236 $ 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 1,500,050 1,515,000 85-Required Operations 35,247 70,708 13,170 43,850 32,350 60,350 88-Operations -Internal 369,706 242,442 322,325 322,325 322,325 - 90-Debt Service - - 402 - - -
Operating Expenses $1,276,185 $1,120,244 $1,902,234 $1,847,635 $1,735,189 $2,047,592 Operating Income (Loss) (35,213) $ $301,114 ($151,128) ($302,105) $46,047 ($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) $ 205,661 $ 326,374 $ (151,128) $ (302,105) $ 36,547 $ (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 $0.0M
$0.3M
$1.2M
$1.4M
$1.8M
$1.5M
$1.8M
$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 504 of 653 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 $ 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 505 of 653 ends

2024/25 SHAFTER OPERATING BUDGET 141
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 506 of 653 ends

142 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 94,935 128,023 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 $299,745 $194,230 Operating Income (Loss) $65,550 $113,873 $231,585 $440,633 ($72,145) ($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 $ (257,145) $ (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 507 of 653 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 $ (5,636,460) 11,310 $ $ (7,571,412) $ (8,625,196) $ (9,844,343) Revenues 5,336,098 5,719,728 5,583,943 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 1,508,450 1,588,250 1,612,074 1,636,255 1,660,799 1,685,711 Utilty Costs 1,393,663 1,474,984 1,827,500 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 5,996,456 5,945,270 6,049,677 6,155,601 6,263,069 6,372,103 Capital Equipment & Fleet - - 70,000 - 70,000 70,000 70,000 70,000 CIP 1,890,147 2,043,400 5,490,000 5,385,000 3,065,000 795,000 850,000 ST Capital Expenditures 1,890,147 - 2,043,400 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) (2,455,913) (5,647,770) (1,934,952) (1,053,784) (1,219,147) (1,205,913) End. Fund Balance 3,569,965 2,467,223 (5,636,460) 11,310 (7,571,412) (8,625,196) (9,844,343) (11,050,256) 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
11,310
(5,636,460)
(7,571,412)
(8,625,196)
(9,844,343)
(11,050,256)
(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 143

Page 508 of 653 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 $ (440,754) $ (7,396,376) $ (8,737,293) $ (9,771,931) $ (10,523,342) Revenues 2,570,629 2,529,763 2,547,000 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 721,683 860,808 952,190 989,100 998,991 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 - - 70,000 - - - - -
ST Operating Expenditures 1,400,954 1,877,353 2,361,156 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 3,111,156 4,830,311 1,325,000 1,050,000 800,000 850,000 ST Capital Expenditures 770,205 935,596 3,861,156 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) (3,338,973) (6,955,622) (1,340,917) (1,034,638) (751,411) (766,166) End. Fund Balance 3,167,899 2,898,219 (440,754) (7,396,376) (8,737,293) (9,771,931) (10,523,342) (11,289,508) 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
(440,754)
(7,396,376)
(8,737,293)
(9,771,931)
(10,523,342)
(11,289,508)
(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
144 SHAFTER OPERATING BUDGET 2024/25

Page 509 of 653 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 $ 376,368 $ 159,631 $ (11,915) $ (136,008) $ (210,291) Revenues 1,421,358 1,751,106 1,781,236 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 1,500,050 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 1,735,189 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) 46,047 (216,737) (171,546) (124,093) (74,283) (22,016) End. Fund Balance 630,914 330,321 376,368 159,631 (11,915) (136,008) (210,291) (232,307) 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
376,368
159,631
(11,915)
(136,008)
(210,291) (232,307)
(300,000)
(200,000)
(100,000)
-
100,000
200,000
300,000
400,000
500,000
600,000
700,000
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 145

Page 510 of 653 ends

146 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 4,581,606 5,300,000 5,400,000 410001-Construction Water Fees 6,137 7,500 - 6,195 6,500 - 410200-Agreement Services Fees 175,447 261,794 - 206,775 210,000 - 412500-Reconnection Fees - 2,750 - 32,814 35,000 -
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 $4,864,913 $5,589,500 $5,407,500 430300-Building Permits - - - 3,748 3,800 -
Sub-Total 73-License & Permits $0 $0 $0 $3,748 $3,800 $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 5,000 -
Sub-Total 77-Grants & Donations $254,134 $4,000 $450,000 $5,000 $5,000 $0 Total Revenues $5,336,098 $5,719,728 $5,857,500 $4,859,305 $5,583,943 $5,407,500 500000-Full Time Wages 473,006 635,575 886,062 720,300 886,062 927,255 500100-Part Time Wages 285 - 12,000 12,834 14,050 8,281 500400-Overtime 6,368 9,913 23,150 22,240 23,150 6,500
500500-Cellphone Allowance 6,616 6,420 12,600 11,464 12,600 22,776 500501-Auto Allowance 2,442 2,536 2,580 1,968 2,580 2,022 500502-Uniform & Equipment Allowance 4,216 5,950 6,000 5,677 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 6,369 6,096 6,491 500507-Incentive- Degree - 98 280 258 280 317
500508-Incentive-Certificate Pay 1,657 2,076 3,263 2,469 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 70,587 75,600 64,502 500604-PERS 26454 Misc. Pepra - 13,411 28,000 28,616 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 238 - 82,775 85,265 82,775 110,982 500990-Non-Cash Labor Cost Allocation (5,456) (7,420) - - - - 509000-Payroll Taxes 36,336 49,365 57,000 58,309 57,000 67,815 Sub-Total 82-Wages & Benefits $868,017 $1,084,132 $1,420,851 $1,232,908 $1,430,501 $1,507,167 510000-Office Supplies 712 415 1,000 3,157 3,500 1,000
510001-Departmental Supplies 225,995 36,061 45,000 22,265 22,950 25,000 510100-Service Agreements 1,156 364 1,250 1,612 3,000 - 510103-Postage & Freight 1,674 4,461 2,000 3,883 4,000 4,250 510104-Advertising - - - 467 600 -
510105-Software Licensing 6,645 3,051 - - - -
510106-Subscriptions & Dues 1,963 7,146 4,000 31,044 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 3,750 200,452 200,000 106,653 150,000 200,000 510202-Hardware & Tools - - 15,000 21,365 24,500 20,000 510204-Equipment Repair 5,824 11,631 40,000 31,991 32,500 30,000 510205-Building Repair & Maintenance - 322 1,000 936 1,000 1,000

Page 511 of 653 ends

2024/25 SHAFTER OPERATING BUDGET 147
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 9,822 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 7,656 10,000 10,000
510505-Travel 506 3,206 5,000 6,535 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 95,664 108,000 115,000 Sub-Total 83-Planned Operations $975,717 $1,415,480 $1,456,160 $1,164,731 $1,508,450 $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 1,212,813 1,740,000 1,747,480 510708-Natural Gas 925 330 500 604 650 500
510805-Bad Debt Expense 72,070 (431) - 39,122 60,000 -
Sub-Total 85-Required Operations $1,393,663 $1,474,984 $1,761,970 $1,277,075 $1,827,500 $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 - - - 70,000
570200-Machinery & Equipment 989 77,274 - - - -
570900-Capital Out.- Contra Acct. (989) (135,089) - - - - Sub-Total 92-Capital Outlay $0 $0 $0 $0 $0 $70,000
580100-Capital Prj.- Infrastructure 1,261,456 1,200,413 2,680,000 2,340,940 2,043,400 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 $2,028,993 $2,043,400 $5,490,000 Total Expenses $3,797,958 $4,966,140 $8,693,597 $6,839,875 $8,039,856 $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 ($1,980,570) ($2,455,913) ($6,097,770)

Page 512 of 653 ends

148 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 2,398,701 2,500,000 2,600,000 Sub-Total 71-Fees for Service $2,415,468 $2,463,592 $2,700,000 $2,398,701 $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 5,000 -
Sub-Total 77-Grants & Donations $109,348 $4,000 $0 $5,000 $5,000 $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 $2,388,749 $2,547,000 $2,635,000 500000-Full Time Wages 15,136 - 349,273 265,220 349,273 334,676 500100-Part Time Wages 285 - 12,000 12,830 14,050 8,278 500400-Overtime 1,260 2,865 4,800 5,256 4,800 1,700
500500-Cellphone Allowance 2,530 1,870 3,150 2,845 3,150 5,212 500501-Auto Allowance 2,394 2,290 2,455 1,437 2,455 1,434 500502-Uniform & Equipment Allowance 1,623 2,449 2,100 1,815 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 2,773 3,060 2,872 500507-Incentive- Degree - 98 280 258 280 317
500508-Incentive-Certificate Pay 743 458 815 439 815 560 500600-Retirement 30,787 17,138 - - - -
500602-Unfunded Accr. Liab. (UAL) - 1,705 - - - -
500603-PERS 3069 Misc. Classic - 9,792 30,000 22,611 30,000 20,201 500604-PERS 26454 Misc. Pepra - 5,549 13,470 12,508 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 19,928 25,910 26,902 500990-Non-Cash Labor Cost Allocation (3,167) (3,485) - - - - 509000-Payroll Taxes 15,293 16,725 23,725 21,836 23,725 24,543 Sub-Total 82-Wages & Benefits $350,111 $357,104 $557,076 $445,508 $559,906 $526,372 510000-Office Supplies 22 176 500 250 260 500
510001-Departmental Supplies 38,381 9,155 20,000 7,251 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 - - - 466 480 -
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 10,284 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 80,000 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 149
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 $732,384 $952,190 $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 45,648 55,000 65,000
510805-Bad Debt Expense 11,946 - - 4,300 5,000 -
Sub-Total 85-Required Operations $63,242 $82,375 $81,500 $74,636 $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 2,053 70,100 -
Sub-Total 90-Debt Service $4,227 $3,076 $319,427 $2,053 $70,100 $0 570100-Automotive Equipment - 57,815 - - - 70,000
570200-Machinery & Equipment 989 37,037 - - - -
570900-Capital Out.- Contra Acct. (989) (94,852) - - - - Sub-Total 92-Capital Outlay $0 $0 $0 $0 $0 $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 $2,485,441 $3,111,156 $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) $239,646 ($227,817) ($2,195,311)

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150 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 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 $1,774,236 $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 $1,781,236 $1,508,530 500000-Full Time Wages 177,872 59,342 102,640 64,718 102,640 92,092 500100-Part Time Wages 36 - 12,000 12,830 14,050 8,278
500400-Overtime 1,745 730 800 444 800 3,000
500500-Cellphone Allowance 1,647 912 864 648 864 864
500501-Auto Allowance 542 473 565 266 565 318
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 1,016 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 6,382 8,000 6,555 500604-PERS 26454 Misc. Pepra - 1,817 4,500 3,489 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 1,943 37,362 2,896 500990-Non-Cash Labor Cost Allocation (1,620) (438) - - - - 509000-Payroll Taxes 14,375 4,620 7,500 6,189 7,500 7,010 Sub-Total 82-Wages & Benefits $343,597 $93,088 $200,373 $116,856 $202,789 $149,917 510000-Office Supplies 468 - 250 - - -
510001-Departmental Supplies 16,203 5,410 500 693 1,000 - 510100-Service Agreements 252 246 500 483 600 -
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 - - -
510501-Training 285 13 - - - -
510505-Travel - 21 - 40 50 -
510809-Assessment fees - - - 389 400 -
Sub-Total 83-Planned Operations $463,497 $1,473,249 $1,281,087 $1,474,103 $1,500,050 $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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Shafter City CouncilJune 18, 2024

Shafter City Council
June 18, 2024