Agenda packet — Shafter City Council, April 28, 2025 (part 1 of 2)

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

AGENDA

SPECIAL MEETING

SHAFTER CITY COUNCIL
MONDAY, APRIL 28, 2025
NOTICE TO THE PUBLIC:

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

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

PUBLIC COMMENT:

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

MANAGEMENT REPORT:

1. FISCAL YEAR 2025/2026 OPERATING BUDGET WORKSHOP: Council find action is not defined as a “project” per Section 15378(b)(4) of the CEQA Guidelines; receive the staff report related to requests for the proposed 2025/2026 budget and approve all or specific departmental budget requests, as desired.

ROLL CALL
ADJOURNMENT:

Pursuant to the Americans with Disabilities Act, if you need special assistance to participate in a City Council Meeting, please contact the City Clerk at (661) 746-5000 at least three (3) days prior to the meeting or time the special services are needed to allow

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Shafter City Council Agenda
April 28, 2025

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City staff in making reasonable arrangements to provide you with access to the meeting. Any public record, relating to an open session agenda item, that is distributed within 72 hours prior to the meeting is available for public inspection in the City Clerk’s Office at Shafter City Hall, 336 Pacific Ave., Shafter, CA 93263. This is to certify that this Agenda notice was posted at City Hall and Police Dept. by 5:00 p.m., April 25, 2025. Yazmina Pallares, S/S, City Clerk

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

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

2. If you wish to make a comment on a specific agenda item or public comment, please submit your comment via email by 5:00 PM on April 28, 2025 to the City Clerk at [email protected]

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

4. If you wish to make a comment during the live meeting, callers must first register with the City Clerk at 661-746-5012 before the meeting begins to receive instructions and the call- in number and code. Please call by 5:00pm on the Monday prior to the City Council meeting to allow ample time for sign up. You will need to provide your name, phone number and the item number you wish to address.

5. All public comments are provided to the City Council and applicable Staff, for review and consideration by the Board prior to taking action on any matters listed on the agenda and are incorporated into the official record of the City Council meeting.

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Shafter City Council Agenda
April 28, 2025

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

NOTICE OF

SPECIAL MEETING OF THE SHAFTER CITY COUNCIL
NOTICE IS HEREBY GIVEN that a special meeting of the City Council of the City of Shafter will be held on April 28, 2025. The meeting will convene at 5:00 PM, in the Council Chamber at Shafter City Hall, 336 Pacific Avenue, Shafter, California and via teleconference and Livestream on YouTube. Said special meeting shall be for the following purpose:

MANAGEMENT REPORT:

ROLL CALL
Yazmina Pallares, City Clerk
Affidavit of Posting Special Meeting Notice
This is to certify that this Special Meeting Notice was posted at City Hall and the Police Department by 5:00 p.m., April 25, 2025. Further information regarding this Agenda Notice is available at City Hall, 336 Pacific Ave., Shafter, CA.

Yazmina Pallares, S/S, City Clerk Dated: April 25, 2025

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MANAGEMENT REPORT

CITY OF SHAFTER

CITY COUNCIL REPORT
MEETING DATE: April 28, 2025
DEPARTMENT: Rogelio Sanchez, Finance Director
SUBJECT: FISCAL YEAR 2025/2026 OPERATING BUDGET WORKSHOP

RECOMMENDATION
Council find action is not defined as a “project” per Section 15378(b)(4) of the CEQA Guidelines; receive the staff report related to requests for the proposed 2025/2026 budget and approve all or specific departmental budget requests, as desired.

BACKGROUND
The City of Shafter Fiscal Year 2025/2026 Proposed Budget is $82.35 million and is comprised of five operating fund types and the Capital Improvements Program (CIP):
▪ General Fund (administration, planning, building, public safety, etc.) ▪ Enterprise Funds (sewer, water, drainage, public transit, rail, etc.) ▪ Special Revenue Funds (grants, gas tax, traffic, transportation, LLMD, etc.) ▪ Internal Service Funds (risk management, shop, facilities maintenance, and information technology)
▪ Capital Projects Funds (connection fees and impact fees) ▪ Capital Improvement Plan (CIP)
In general, the City of Shafter continues to enjoy a strong financial position with limited debt and a strong fund balance within the General Fund. This financial health has been the result of sound fiscal and budget policies, coupled with a robust economic development program and efficient service delivery models. Shafter’s financial health is above average compared to other cities in the San Joaquin Valley.

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

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FISCAL YEAR 2025/2026 OPERATING BUDGET WORKSHOP
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The management team expects 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 $55.66 million with a 3.44% five-year Compound Annual Growth Rate (CAGR). Taxes are the largest component of operating revenues, representing $29.79 million or 53.52% of the total Citywide operating revenues. Taxes increased 11.42% year-over-year and increased by 1.20% CAGR over five years.

Citywide, proposed operating expenses (excluding capital expenditure and CIP) account for $49.56 million with a 2.70% five-year CAGR and a 3.96% increase compared to the previous year’s budget. Citywide labor costs account for $24.06 million, which represents 48.55% of the total operating expenses. Labor costs are 11.35% higher compared to the previous year’s budget with a 6.56% 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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FISCAL YEAR 2025/2026 OPERATING BUDGET WORKSHOP
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Fees for Services, Interest Income, and others. Taxes represent about 81.32% of the General Fund operating revenues. Sales Taxes are the largest revenue type, which represents about 53.57% of taxes or 43.56% of total General Fund revenues.

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 $77.97 million at the end of FY 23/24. The unassigned portion of the total General Fund for the same year was $30.79 million or 39.49% 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 expenditure, resulting in an estimated surplus of $3.41 million for FY 24/25 and $4.07 million for FY 25/26. The surplus is eliminated with an estimated $10.88 million for CIP which includes 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

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FISCAL YEAR 2025/2026 OPERATING BUDGET WORKSHOP
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city, the bigger challenge is the long-term growth in demand for services.

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

Shafter’s 10-year CAGR has been 1.69% compared to 0.80% at the County level. The following table shows General Fund revenues vs expenditures and an estimated $4.07 million surplus in FY 25/26 which becomes a shortfall once we account for the $10.88 million CIP.

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FISCAL YEAR 2025/2026 OPERATING BUDGET WORKSHOP
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The following summary outlines the estimated deficit after accounting for the Capital Improvement Plan (CIP) and all additional funding requests.

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.

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FISCAL YEAR 2025/2026 OPERATING BUDGET WORKSHOP
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FISCAL IMPACT
The proposed FY 2025/26 Operating Budget remains structurally balanced, with General Fund revenues projected at $37.35 million and operating expenditures totaling $33.28 million, resulting in an operating surplus of approximately $4.07 million.

Staff is recommending additional strategic General Fund investments totaling $1,548,351, including $578,351 in ongoing personnel costs and $970,000 in one-time expenditures for consulting, studies, and fleet replacements. After accounting for these requests, the net operating surplus is projected at $2.52 million.

However, when incorporating the General Fund share of the FY 2025/26 Capital Improvement Plan (CIP), estimated at $10.88 million, the total projected General Fund deficit is approximately $8.36 million. While this reflects a planned draw on reserves for major infrastructure and public safety investments, the City continues to maintain healthy fund balances and remains in a strong financial position to support these strategic priorities without compromising essential services or fiscal stability.

CEQA ANALYSIS
The action is not defined as a “project” per Section 15378(b)(4) of the CEQA Guidelines because the action is the approval of the fiscal year 2025/2026 operating budget and therefore, it is the creation of a governmental funding mechanism or other fiscal activity that does not involve any commitment to a specific project that can result in a potentially significant impact and not subject to CEQA.

APPROVED BY THE CITY ATTORNEY
No

ATTACHMENTS

1. 25-26 Shafter Budget Draft1

2. FY 25-26 Operating Budget & Capital Improvement Program Presentation

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ANNUALOPERATING BUDGET
& CAPITALIMPROVEMENTPLAN

ANNUALOPERATING BUDGET
& CAPITALIMPROVEMENTPLAN
2025-2026
Cultivating Community
DD Page 10 of 301
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2025/26 SHAFTER OPERATING BUDGET 3
MMaayyoorr && CCoouunncciill
Chad Givens, Mayor
Cathy Prout, Council Member
Gilbert T. Alvarado, Council Member
Pete Espinoza, Council Member
Gustavo Olvera, Jr., Mayor Pro Tem
First Elected December 2016
Re-Elected December 2020, 2024
Term Expires December 2028
Appointed Mayor December 2024 (2-year term)
First Elected April 1982
Re-Elected December 1986, 1990, 1994, 1998, 2002, 2006, 2010, 2014, 2018, 2022
Term Expires December 2026
First Elected December 2008
Re-Elected December 2012, 2016, 2020, 2024
Term Expires December 2028
First Elected December 2020
Re-Elected December 2024
Term Expires December 2028
First Elected December 2022
Term Expires December 2026
Appointed Mayor Pro Tem December 2024 (2-year term)

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6 SHAFTER OPERATING BUDGET 2025/26
Dennis Fidler
Chief Building Official
Lance Lippincott
City Manager
Carol Chavolla
Human Resources Director
Steve Esselman
Planning Director
David Franz
Community Services Director
Kamal Siada
Economic Development
Director
Michael James
Public Works Director
Randy Milligan
Chief of Police
Yazmina Pallares
City Clerk
Johnny Rubio
Information Technology Director
Roger Sanchez
Finance Director
Rachel Zermeno
Community Engagement
Manager
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2025/26 SHAFTER OPERATING BUDGET 7

TABLE OF CONTENTS
LETTER FROM THE CITY MANAGER 10
ABOUT SHAFTER 13
BUDGET OVERVIEW 19
executive summary 20
How to read the budget 43
CITYWIDE SUMMARIES 47
CITYWIDE EMPLOYEE COUNT 49
CITYWIDE REVENUES BUDGET CHANGES SUMMARY 50
citywide revenues budget changes by fund 51
CITYWIDE EXPENSES BUDGET CHANGES SUMMARY 52
citywide expenses budget changes by fund 53
CITYWIDE FUND SUMMARY 54
CITYWIDE PROJECTED REVENUES 55
CITYWIDE PROJECTED REVENUES CHART 56
CITYWIDE PROPOSED EXPENSES 57
CITYWIDE PROPOSED EXPENSES CHART 58
GENERAL FUND SUMMARIES 59
GENERAL FUND REVENUES VS EXPENDITURES 60
GENERAL FUND REVENUES 61
GENERAL FUND EXPENDITURES CHART 62
GENERAL FUND BY ACCOUNT CATEGORY SUMMARY 63
GENERAL FUND EXPENDITURES BUDGET CHANGES 64
GENERAL FUND FIVE-YEAR PROJECTION 69
GENERAL FUND ACCOUNT DETAILS 70
GENERAL FUND DEPARTMENTS 75
CITY COUNCIL 77
CITY MANAGER 79
CITY ATTORNEY 80
COMMUNITY ENGAGEMENT 80
COMMUNITY SERVICES 83
CITY CLERK 87
ECONOMIC DEVELOPMENT 89
HUMAN RESOURCES 93

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8 SHAFTER OPERATING BUDGET 2025/26
FINANCE 95
PLANNING 99
POLICE 103
ANIMAL CONTROL 107
ENGINEERING 111
STREETS 115
PUBLIC FACILITIES 119
BUILDING 123
CODE COMPLIANCE 127
GENERAL FUND REVENUE DETAILS 129
ENTERPRISE FUNDS 131
ENTERPRISE FUNDS EXPENSE BUDGET CHANGES SUMMARY 132
ENTERPRISE FUNDS SUMMARY CHART 134
WATER SUMMARY 135
WASTEWATER SUMMARY 136
REFUSE SUMMARY 137
RAIL SUMMARY 138
DIAL-A-RIDE SUMMARY 139
FIBER SUMMARY 140
WATER FIVE-YEAR PROJECTION 141
WASTEWATER FIVE-YEAR PROJECTION 142
REFUSE FIVE-YEAR PROJECTION 143
WATER 144
WASTEWATER 146
REFUSE 148
RAIL OPERATIONS 150
DIAL-A-RIDE 151
FIBER 153
SPECIAL REVENUE FUNDS 155
SPECIAL REVENUE FUNDS EXPENSE BUDGET CHANGES 156
FEDERAL GRANTS 158
TRANSPORTATION 159
GAS TAX 160
TRAFFIC SAFETY 161
SUPPLEMENTAL LAW ENFORCEMENT SERVICES 162
SPECIAL PD SERVICES 163
ASSET FORFEITURE 164
LIGHTING, LANDSCAPE AND MAINTENANCE DISTRICT 165
LOW-MOD INCOME HOUSING 166

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2025/26 SHAFTER OPERATING BUDGET 9
CDBG 167
ROAD MAINTENANCE & REHAB 168
INTERNAL SERVICE FUNDS 169
INTERNAL SERVICE FUNDS EXPENSE BUDGET CHANGE 170
INTERNAL SERVICE FUNDS SUMMARY 171
FACILITIES MAINTENANCE SUMMARY 172
SHOP SUMMARY 173
RISK MANAGEMENT SUMMARY 174
INFORMATION TECHNOLOGY SUMMARY 175
FACILITIES MAINTENANCE 176
SHOP 177
RISK MANAGEMENT 178
INFORMATION TECHONOLOGY 179
CAPITAL FUNDS & IMPACT FEES 181
CAPITAL & IMPACT FEES FUNDS BUDGET CHANGE 182
STATE GRANTS 183
WATER CONNECTION FEES 184
WASTEWATER CONNECTION FEES 185
PUBLIC SAFETY IMPACT FEES 186
REFUSE CONNECTION FEES 187
PARKS CONNECTION FEES 188
ASSET REPLACEMENTS 189
TRAFFIC MITIGATION 190
CAPITAL IMPROVEMENT PROGRAM (CIP) 193
CIP 194
APPENDIX 209
BUDGET & FISCAL POLICIES 210
COMPENSATION PHILOSOPHY 216
BUDGET ADOPTION RESOLUTION 219
APPROPRIATIONS LIMITS RESOLUTION 220
FULL-TIME POSITIONS 222
PART-TIME HOURS 226
SUMMARY OF EMPLOYEE BENEFITS 228
GLOSSARY OF TERMS 235

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10 SHAFTER OPERATING BUDGET 2025/26
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 2025-2026. 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 following tables illustrate the investment in the four strategic initiatives:

LETTER FROM THE CITY MANAGER

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2025/26 SHAFTER OPERATING BUDGET 11
The City’s five-year Capital Improvement Plan (CIP) for FY 2025–2030 aligns with current strategic priorities and outlines approximately $143 million in planned capital investment. The largest single project is the $50 million expansion of the wastewater treatment plant. Most projects outside of the water and wastewater enterprise are funded through special capital and operating grants, including Gas Tax, Transportation Development Act (TDA), and SB1 Roads and Maintenance revenues.

The City’s core operating revenues continue to exceed operating expenditures, reflecting a structurally sound budget. However, CIP projects impacting the General Fund total approximately $10.88 million. These include $5.0 million for the Police Department substation, $2.5 million for the pool renovation project, and $2.0 million for the North Shafter Community Park. Additional projects affecting the General Fund are detailed in the CIP section. The following table provides the proposed general fund budget for upcoming fiscal year. 21/22 Actual 22/23 Actual 23/24 Actual 24/25 Budget
24/25
Projected
25/26
Proposed
Revenues $ 34,961,917 $ 40,488,385 $ 35,935,219 $ 33,405,932 $ 34,074,779 $ 37,353,870 Expenses:
82-Wages & Benefits 11,581,496 12,706,620 14,675,162 17,903,636 15,982,265 20,372,847 83-Planned Operations 3,193,089 4,410,909 4,163,760 6,614,076 5,231,587 5,843,169 85-Required Operations 468,148 445,453 595,633 689,925 692,847 698,499 88-Operations -Internal 1,547,495 1,693,075 2,876,825 2,912,134 3,740,024 3,744,318 Other Expenses 13,017,400 12,038,411 2,917,459 2,868,594 2,624,395 2,624,395 Operating Expenses 29,807,628 $31,294,468 $25,228,839 $30,988,365 $28,271,118 $33,283,228 Operating Income (Loss) $5,154,289 $9,193,917 $10,706,380 $2,417,567 $5,803,661 $4,070,642 92-Capital Outlay 74,744 788,301 607,261 1,066,772 641,012 93-Capital Projects 2,525,225 541,046 1,416,119 2,265,954 1,756,378 10,880,830 79-Transfers-In 812,024 516,564 694,574 - - -
94-Transfers-Out - - - - - -
Non-Operating Expenses 1,787,945 812,783 1,328,806 $3,332,726 $2,397,390 $10,880,830 Net Income/(Loss) $ 3,366,344 $ 8,381,134 $ 9,377,574 $ (915,159) $ 3,406,271 $ (6,810,188)

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12 SHAFTER OPERATING BUDGET 2025/26
The following summary outlines the estimated deficit after accounting for the Capital Improvement Plan (CIP) and all additional funding requests.

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

Respectfully submitted,
Lance Li�inc�t
City Manager
Proposed
25/26
Revenues $37,353,870
Operating Expenditures ($33,283,228)
Operating Income $4,070,642
Personnel Requests ($578,351)
One-Time Fleet & Consulting ($970,000)
FY 25/26 Requests ($1,548,351)
General Fund Surplus $2,522,291
Less 25/26 CIP (reserves) ($10,880,830)
Estimated Change ($8,358,539)

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ABOUT SHAFTER
At a Glance
Community Profile
City History
Shafter Today

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Ag Tech Logistics &
Logistics Tech
Clean
Energy
Advanced
Manufacturing
TOTAL POPULATION 23,000
Shafter is experiencing a great period of innovation and growth. We are the Epicenter of California, the fifth-fastest-growing city in California, and the fastest in Kern County. We are culturally endowed with arts, music, memories, the 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 Lerdo Highway serves as a key west-east corridor in Shafter, linking to the Interstate 5 and Highway 99 freeways.

Additionally, BNSF and Union Pacific railways run through the area in a north-south direction.

EEXXPPAANNSSIIOONNOOPPPPOORRTTUUNNIITTIIEESS

TTOOPP SSAALLEESS TTAAXX PPRROODDUUCCEERRSS
ARCO AM/PM Mini Marts
Baker Hughes
Bakersfield Pipe & Supply
CEMEX
Chevron Service Stations
Honeywell Intelligrated
JD Rush Company
Jeffries Brothers
McDonald’s
MRC Global
Sunbelt Rentals
Target Distribution
The Hillman Group
Wilbur-Ellis Company
Williams Sonoma
Code Precast
Farm Pump & Irrigation Co.

Fastrip Service Stations
Grimmway Enterprises
Helena Industries Co.

PFG Distribution
Pro-Build
Richland Chevrolet
Shell Service Stations
SteelFab
Median Age

PPRRIINNCCIIPPAALLEEMMPPLLOOYYEERRSS
Sq. Miles

11.3% of the Population
have a Bachelor's Degree
or Higher
Jobs 14,300
Unemployment Rate of 11.1%
Employment Rate Increase by 1.2%

RACE&ETHNICITY
Hispanic or Latino 64.9%
White 20.5%
Other 14.5%
Avg. Household Income $80,600
Households 6,000
Home Ownership 63.6%
Avg. Home Price $345,000

8.4% without Health Care
Coverage

DDEEMMOOGGRRAAPPHHIICCSS

EDUCATION EMPLOYMENT

HOUSING HEALTHCARE

FULFILLMENT

CENTERS

EDUCATION DISTRIBUTIONCENTERS MANUFACTURING AGRICULTURE 5th Fastest
Growing City
in CA!
Hub of the World's
Fifth Largest
Economy!

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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 1874 government land 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 two-thirds of Shafter’s acreage is planted to Almonds, Pistachios, Cherries, or Grapes.

By 1917, the construction of a two-story combination depot had begun. This building serves as the Shafter Museum today. As farmers settled in the surrounding areas, merchants followed, and the business district soon developed along Central Ave. Some of the first were King Lumber Co. (1914), Grant’s Garage (1917), Hitchcock’s Shafter Warehouse (1917), Doolittle’s Blacksmith (1917), George Straub’s Grocery, E.B. Stringham’s Shafter Drug (1919), and Curt Gaede’s Barber Shop (1920). T.V. Little arrived in 1914 and was the roving “fix-it man”. The first doctor, Dr. Kay, set up practice up in 1920. The First National Bank of Shafter was opened in 1921.
1917
Central Avenue from Central Valley Hwy in mid-1930's
1914 By the fall of 1914, a small building was moved to Shafter to serve as a schoolhouse. This oneroom 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. 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
First School House Richland School 1935 Richland Today

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Since its founding in 1913, Shafter has been built on a foundation of hard work, innovation, and pride, evolving into an extraordinary place to live and do business.

What began as a small farming community has grown into a diverse economic hub, home to local, regional, national, and international companies. While agriculture remains a vital part of Shafter’s identity, industries such as oil, manufacturing, fiber optics, and logistics continue to expand, making Shafter a leading choice in the Central Valley for businesses and families to locate and grow.

Shafter is a city with big dreams, a global perspective, and a strong spirit of independence. With a population of 23,000 and a total area of 38.81 square miles, its southern boundary reaches the centerline of Seventh Standard Road, bordering the northern edge of Bakersfield. With a focus on safety, quality housing, and excellent schools, Shafter has drawn national builders like Lennar Homes, underscoring its potential for growth and prosperity.

Investing in education, economic development, infrastructure, and public safety remains at the heart of Shafter’s vision. The Shafter Education Partnership Department has expanded through key initiatives, including collaborating with GAF Roofing. In 2022, the city celebrated the reopening of the Shafter Library, now the Shafter Library and Learning Center, in partnership with Bakersfield College and the community.

Public safety is a top priority, and the Shafter Police Department is widely respected for its commitment to law enforcement and community engagement. As one of California’s safest cities, Shafter continues to leverage technology and innovative strategies to enhance safety and security.

Beyond its local impact, Shafter plays a crucial role in global trade, serving 11 western states. Located just two hours from the Ports of Long Beach and Los Angeles and four hours from the Ports of San Francisco and Oakland, Shafter is a strategic logistics hub.

The Wonderful Logistics Center (WLC), near Seventh Standard Road and Santa Fe Way, is home to major companies like Amazon, American Tire Distributors, Baker Hughes, FedEx, Smucker’s, Target, and Walmart.

The Shafter Airport Industrial Center is located at Highway 99 and Lerdo Highway. It 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, Premier Packing, Performance Food Group, Williams Sonoma, JD Rush, Builders FirstSource, Weststar, and Core & Main.

Additionally, the city’s core industrial area is home to industry leaders like Insect Lore, a premier provider of educational insect habitats and toys, and Code Precast, a leading expert in precast concrete structures across the western U.S. Most recently, LGV Coupling relocated its operations from Southern California to Shafter, bringing highquality fittings that supply industries nationwide.

Shafter’s impact extends far beyond its city limits, touching lives worldwide. Whether you’re shopping online, dining out, fueling your car, replacing your tires, or enjoying fresh produce, there’s a good chance Shafter made it possible. As the city continues to grow and innovate, its future remains bright with endless possibilities. 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 2025/26

EXECUTIVE SUMMARY
Citywide Overview
The City of Shafter Fiscal Year 2025/2026 Proposed Budget is $82.35 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’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.

48.55% of the total operating expenses. Labor costs are 11.35% higher compared to the previous year’s budget with a 6.56% 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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2025/26 SHAFTER OPERATING BUDGET 21

GENERAL FUND OVERVIEW
The General Fund accounts for about 72.29% of Citywide revenues. The five-year CAGR period is from FY 19/20 until 23/24. 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 81.32% of the General Fund operating revenues. Sales Taxes are the largest revenue type, which represents about 53.57% of taxes or 43.56% of total General Fund revenues.

The CAGR between FY 19/20 until FY 23/24 was 1.29% during the mentioned five-year period for General Fund Revenues. The Sales Taxes CAGR was -3.39% during the same period. The following is a breakdown for General Fund Revenue budget change and fiveyear growth. 24/25
Budget
25/26
Proposed
FY 25 vs 26
Change
Change
Pct
5-Year
CAGR
Taxes 29,791,073 26,737,914 3,053,159 11.42% 1.20%
Fees For Services 11,616,809 10,933,298 683,511 6.25% 5.51% Connection & Impact Fees 6,733,026 7,041,300 4.58% 13.00% 308,274 License & Permits 1,507,660 1,747,830 3,255,490 115.93% 2.61% Fines 64,732 (13,101) 51,631 -20.24% 6.43%
Rents 602,228 616,032 2.29% 11.01% 13,804
Investment Earning 2,848,931 3,286,048 15.34% 8.03% 437,117 Citywide Operating Revenues 49,427,789 55,658,383 6,230,594 12.61% 3.44% 24/25
Budget
25/26
Proposed
FY 25 vs 26
Change
Change
Pct
5-Year
CAGR
Labor 24,062,283 21,608,909 2,453,374 11.35% 6.56%
Operations 11,857,461 12,445,896 (588,435) -4.73% 13.23% Utilities 5,226,944 4,884,229 -6.56% 15.40% (342,715)
Internal Charges 5,520,866 6,129,833 11.03% 15.91% 608,967 Debt - - 0.00% 12.16% -
Other Agreements 2,868,594 2,624,395 -8.51% -25.10% (244,199) Citywide Operating Expenses 47,671,209 49,558,201 1,886,992 3.96% 2.70%

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22 SHAFTER OPERATING BUDGET 2025/26
The Following is a breakdown for General Fund Expenses budget change and five-year growth.

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 18,004,238 15,132,572 2,871,666 18.98% -3.39% Property Taxes 8,058,636 1,442,688 9,501,324 17.90% 11.88% Property Taxes - VLF 4,455,000 4,499,550 1.00% 0.00% 44,550 Franchise Tax 1,589,500 1,605,395 1.00% 20.66% 15,895
Fees for Charges 1,014,264 1,412,609 39.27% 2.55% 398,345 License & Permits 1,505,392 1,750,098 3,255,490 116.26% 28.90% Fines 30,002 (5,156) 24,846 -17.19% 13.49%
Rents & Concessions 542,228 555,432 2.44% 4.70% 13,204
Investment Earning 2,516,494 2,472,510 -1.75% 18.55% (43,984) General Fund Operating Revenues 34,844,088 41,331,394 6,487,306 18.62% 1.29% 24/25
Budget
25/26
Proposed
FY 25 vs 26
Change
Change
Pct
5-Year
CAGR
Labor 20,372,847 17,903,636 2,469,211 13.79% 6.31%
Operations 6,614,076 5,843,169 -11.66% 9.56% (770,907)
Utilities 689,925 698,499 1.24% 5.69% 8,574
Internal Charges 2,912,134 3,744,318 28.58% 18.21% 832,184 Debt - - 0.00% 0.00% -
Other Agreements 2,868,594 2,624,395 -8.51% -25.10% (244,199) Citywide Operating Expenses 30,988,365 33,283,228 2,294,863 7.41% 8.11%

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2025/26 SHAFTER OPERATING BUDGET 23
The following table shows General Fund revenues vs expenditures and an estimated $4.07 million surplus in FY 25/26 which becomes a shortfall once we account for the $10.88 million CIP.

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. 21/22 Actual 22/23 Actual 23/24 Actual 24/25 Budget
24/25
Projected
25/26
Proposed
Revenues $ 40,488,385 34,961,917 $ 35,935,219 $ 33,405,932 $ 34,074,779 $ 37,353,870 $ Expenses:
82-Wages & Benefits 11,581,496 12,706,620 14,675,162 17,903,636 15,982,265 20,372,847 83-Planned Operations 3,193,089 4,410,909 4,163,760 6,614,076 5,231,587 5,843,169 85-Required Operations 468,148 445,453 595,633 689,925 692,847 698,499 88-Operations -Internal 1,547,495 1,693,075 2,876,825 2,912,134 3,740,024 3,744,318 Other Expenses 13,017,400 12,038,411 2,917,459 2,868,594 2,624,395 2,624,395 Operating Expenses 29,807,628 $31,294,468 $25,228,839 $30,988,365 $28,271,118 $33,283,228 Operating Income (Loss) $5,154,289 $9,193,917 $10,706,380 $2,417,567 $5,803,661 $4,070,642 92-Capital Outlay 74,744 788,301 607,261 1,066,772 641,012 93-Capital Projects 2,525,225 541,046 1,416,119 2,265,954 1,756,378 10,880,830 79-Transfers-In 812,024 516,564 694,574 - - -
94-Transfers-Out - - - - - -
Non-Operating Expenses 1,787,945 812,783 1,328,806 $3,332,726 $2,397,390 $10,880,830 Net Income/(Loss) $ 3,366,344 $ 8,381,134 $ 9,377,574 $ (915,159) $ 3,406,271 $ (6,810,188)

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24 SHAFTER OPERATING BUDGET 2025/26
The following tables illustrate the investment in the four strategic initiatives:

The following summary outlines the estimated deficit after accounting for the Capital Improvement Plan (CIP) and all additional funding requests.

Request Description GF Amount
Enterprise
Amount Total
Building Inspector I/II 173,641 173,641
Animal Control Officer 120,934 120,934
Facilities Construction Specialist I/II 129,943 129,943 Executive Assistant 153,833 153,833
Sub-Total Ongoing Costs $578,351 $578,351
Building Consulting 250,000 250,000
Economic Development Consulting 350,000 350,000
Fire Station Study 100,000 100,000
New employee supplies & furniture 20,000 20,000
Building Truck (Replace) 50,000 50,000
Code Enforcement Truck (Replace) 50,000 50,000
Utility Truck (Replace) 50,000 50,000 100,000
IT Fiber Truck (New) 50,000 50,000
Sub-Total One Time Request $870,000 $100,000 $970,000
Total Request $1,448,351 $100,000 $1,548,351
Proposed
25/26
Revenues $37,353,870
Operating Expenditures ($33,283,228)
Operating Income $4,070,642
Personnel Requests ($578,351)
One-Time Fleet & Consulting ($970,000)
FY 25/26 Requests ($1,548,351)
General Fund Surplus $2,522,291
Less 25/26 CIP (reserves) ($10,880,830)
Estimated Change ($8,358,539)

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2025/26 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. 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.

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

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26 SHAFTER OPERATING BUDGET 2025/26
(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 $139.88 million, which includes $29.44 million for FY 25/26. The direct impact on the General Fund is $10.88 million for Fiscal Year 25/26 which relates to include $5.0 million for the Police Department substation, $2.5 million for the pool renovation project, $2.0 million for the North Shafter Community Park, and various other projects. The largest project comes from a $50 million wastewater treatment plant expansion. The following is a summary of CIP projects by type and funding source.

Further details are available in the CIP report. A summary section is also available at the end of the budget book.

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2025/26 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 2025/2026 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. 10,880,830
9,501,727
1,980,000
1,425,722
1,230,000
962,300
801,127
751,769
710,453
650,000
250,000
225,000
75,000
- 2,000,000 4,000,000 6,000,000 8,000,000 10,000,000 12,000,000 General Fund
State Grant
WW Rate
Fed Grant
Water Rate
TDA
Roads & Maint. SB1
Traffic Mitigation
Gas Tax
Sewer Impact Fee
Other Funding
Water Grant
Water Impact Fee
FY 25/26 Funding Source

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STRATEGIC
PLAN
2024-2027
www. shaf ter.com
28 SHAFTER OPERATING BUDGET 2025/26

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2025/26 SHAFTER OPERATING BUDGET 29

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30 SHAFTER OPERATING BUDGET 2025/26
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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2025/26 SHAFTER OPERATING BUDGET 31
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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32 SHAFTER OPERATING BUDGET 2025/26
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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2025/26 SHAFTER OPERATING BUDGET 33
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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34 SHAFTER OPERATING BUDGET 2025/26
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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2025/26 SHAFTER OPERATING BUDGET 35
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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36 SHAFTER OPERATING BUDGET 2025/26
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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2025/26 SHAFTER OPERATING BUDGET 37
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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38 SHAFTER OPERATING BUDGET 2025/26
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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2025/26 SHAFTER OPERATING BUDGET 39
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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40 SHAFTER OPERATING BUDGET 2025/26
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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2025/26 SHAFTER OPERATING BUDGET 41
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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2025/26 SHAFTER OPERATING BUDGET 43

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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44 SHAFTER OPERATING BUDGET 2025/26
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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2025/26 SHAFTER OPERATING BUDGET 45
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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46 SHAFTER OPERATING BUDGET 2025/26

PRESENTED TO
City of Shafter
California
For the Fiscal Year Beginning
July 01, 2024
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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48 SHAFTER OPERATING BUDGET 2025/26

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2025/26 SHAFTER OPERATING BUDGET 49
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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FY25 vs FY26 Change
Actual Actual Budget Budget Dollar Pct % of
Budget Revenues by Category 2022/23 2023/24 2024/25 2025/26 Change Chg Total 70-Taxes 35,287,009 30,809,037 26,737,914 29,791,073 3,053,159 11.4% 40% 71-Fees for Service 11,743,623 11,271,453 10,933,298 11,616,809 683,511 6.3% 16% 72-Connection/Impact Fe 5,338,297 4,473,451 6,733,026 7,041,300 308,274 4.6% 9% 73-License & Permits 1,686,351 1,220,131 1,507,660 3,255,490 1,747,830 115.9% 4% 74-Fines, Forfeitures, 67,448 70,913 64,732 51,631 (13,101) -20.2% 0% 75-Rents & Concessions 574,928 697,276 602,228 616,032 13,804 2.3% 1% 76-Investment Earnings 2,270,196 3,791,280 2,848,931 3,286,048 437,117 15.3% 4% 77-Grants & Donations 10,824,582 6,062,141 14,379,265 12,764,006 (1,615,259) -11.2% 17% 78-Other Revenue 372,274 72,336 32,493 24,927 (7,566) -23.3% 0% 79-Transfers-In 981,470 2,619,929 - - 0.0% 0%
80-Operations -Internal 3,888,014 5,504,166 6,238,109 6,428,813 190,704 3.1% 9% Total $73,034,192 $66,592,113 $70,077,656 $74,876,129 $4,798,473 6.8% 100% FY25 vs FY26 Change
Actual Actual Budget Budget Dollar Pct % of
Budget Revenues by Fund Group 2022/23 2023/24 2024/25 2025/26 Change Chg Total General 41,004,949 36,629,793 33,405,932 37,353,870 3,947,938 11.8% 50% Total General Funds 41,004,949 36,629,793 33,405,932 37,353,870 3,947,938 11.8% 50% FY25 vs FY26 Change
Actual Actual Budget Budget Dollar Pct % of
Budget Revenues by Fund Group 2022/23 2023/24 2024/25 2025/26 Change Chg Total Water Operations 5,753,545 5,742,410 5,501,153 5,461,575 (39,578) -0.7% 7% Wastewater Operations 2,543,269 3,067,458 2,635,000 2,661,350 26,350 1.0% 4% Refuse 1,751,106 1,987,603 1,652,178 1,979,315 327,137 19.8% 3% Rail Operations - - 75,000 75,750 750 1.0% 0%
Public Transit 363,358 544,908 458,960 813,550 354,590 77.3% 1% Telecommunications 411,234 413,875 674,131 156,651 (517,480) -76.8% 0% Total ENT Funds 10,822,512 11,756,254 10,996,422 11,148,191 151,769 1.4% 15% FY25 vs FY26 Change
Actual Actual Budget Budget Dollar Pct % of
Budget Revenues by Division 2022/23 2023/24 2024/25 2025/26 Change Chg Total None 35,602,949 31,306,676 26,993,657 30,163,683 3,170,026 11.7% 40% City Manager 320 - 20 20 0.0% 0%
Education Partnership 70,809 74,096 - 10,000 10,000 0.0% 0% Business Development 4,400 4,490 1,396 900 (496) -35.5% 0% Human Resources 820 950 - - 0.0% 0%
Finance 1,935,409 2,955,183 2,876,314 2,837,166 (39,148) -1.4% 4% Risk Management 969,093 1,163,538 1,314,580 1,456,049 141,469 10.8% 2% Public Transit 363,358 544,908 458,960 813,550 354,590 77.3% 1% Planning 571,190 519,968 490,645 406,126 (84,519) -17.2% 1% Police 1,183,670 1,130,881 1,933,892 1,178,308 (755,584) -39.1% 2% Animal Control 92,432 50,357 63,054 63,582 528 0.8% 0%
Fire 237,260 235,414 372,936 420,000 47,064 12.6% 1%
Engineering 631,316 65,771 731,346 493,350 (237,996) -32.5% 1% Streets 9,063,314 7,835,311 10,873,883 10,982,128 108,245 1.0% 15% Water 6,094,225 6,123,653 5,939,768 5,982,433 42,665 0.7% 8% Wastewater 4,387,790 5,113,703 5,142,117 5,490,950 348,833 6.8% 7% Refuse 1,757,358 1,996,579 1,657,886 1,989,015 331,129 20.0% 3% Rail - - 75,000 75,750 750 1.0% 0%
Vehicle Maintenance 138,941 335,479 243,605 246,041 2,436 1.0% 0% Public Facilities 6,532,493 3,205,461 6,158,078 6,248,390 90,312 1.5% 8% Building Inspection 1,595,310 1,144,349 1,406,544 3,166,000 1,759,456 125.1% 4% Code Compliance 27,041 - - - 0.0% 0%
Facility Maintenance 370,440 545,482 850,316 858,819 8,503 1.0% 1% Information Technology 990,520 1,824,256 1,819,028 1,837,218 18,190 1.0% 2% Telecommunications 411,234 413,875 674,131 156,651 (517,480) -76.8% 0% GIS Maps 2,500 1,733 500 - (500) -100.0% 0%
Employee Engagement Committee - - - - 0.0% 0%
Total $73,034,192 $66,592,113 $70,077,656 $74,876,129 $4,798,473 6.8% 100% 50 SHAFTER OPERATING BUDGET 2025/26

CITYWIDE REVENUES BUDGET CHANGES SUMMARY

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FY25 vs FY26 Change
Actual Actual Budget Budget Dollar Pct % of
Budget Revenues by Fund Group 2022/23 2023/24 2024/25 2025/26 Change Chg Total Federal Grants 3,154,676 1,982,482 5,148,140 5,053,000 (95,140) -1.8% 7% Transportation 768,388 (2,598) 850,000 861,000 11,000 1.3% 1% State Gas 547,188 639,960 519,100 625,260 106,160 20.5% 1% Traffic Safety 49,892 36,785 29,520 35,935 6,415 21.7% 0% SLESF 173,290 198,602 194,664 - (194,664) -100.0% 0%
Special PD Services 71 107 - - 0.0% 0%
Asset Forfeitures 3,859 5,780 11,210 3,030 (8,180) -73.0% 0% LLMD 970,489 2,164,161 981,106 990,917 9,811 1.0% 1%
Low-Mod Income Housing 34,276 51,335 25,000 25,250 250 1.0% 0% CDBG - 66,645 - - 0.0% 0%
Road Maint & Rehab 877,477 582,232 460,000 497,000 37,000 8.0% 1% Total Revenues Funds 6,579,606 5,725,491 8,218,740 8,091,392 (127,348) -1.5% 11% FY25 vs FY26 Change
Actual Actual Budget Budget Dollar Pct % of
Budget Revenues by Fund Group 2022/23 2023/24 2024/25 2025/26 Change Chg Total Facility Maintenance 370,440 545,482 850,316 858,819 8,503 1.0% 1% Vehicle Maintenance 138,941 335,479 243,605 246,041 2,436 1.0% 0% Risk Management 969,093 1,163,538 1,314,580 1,456,049 141,469 10.8% 2% Information Technology 903,254 1,691,551 1,718,528 1,735,208 16,680 1.0% 2% Total ISF Funds 2,381,728 3,736,050 4,127,029 4,296,117 169,088 4.1% 6% FY25 vs FY26 Change
Actual Actual Budget Budget Dollar Pct % of
Budget Revenues by Fund Group 2022/23 2023/24 2024/25 2025/26 Change Chg Total State Grants 6,394,250 3,228,290 6,000,000 6,060,000 60,000 1.0% 8% Water CIP 340,680 381,243 438,615 520,858 82,243 18.8% 1% Wastewater CIP 1,844,521 2,046,245 2,507,117 2,829,600 322,483 12.9% 4% Public Safety Impact 846,743 664,685 968,510 1,115,000 146,490 15.1% 1% Resufe CIP 6,252 8,976 5,708 9,700 3,992 69.9% 0%
Park CIP 125,689 139,894 141,980 164,349 22,369 15.8% 0% Asset Replacement 89,766 134,438 385,580 389,436 3,856 1.0% 1% Traffic Mitigation 2,595,425 2,137,652 2,880,273 2,896,000 15,727 0.5% 4% Median Mitigation 2,071 3,102 1,750 1,616 (134) -7.7% 0% Total CAP Funds 12,245,397 8,744,525 13,329,533 13,986,559 657,026 4.9% 19% Total $73,034,192 $66,592,113 $70,077,656 $74,876,129 $4,798,473 6.8% 100% 2025/26 SHAFTER OPERATING BUDGET 51
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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FY25 vs FY26 Change
Actual Actual Budget Budget Dollar Pct % of
Budget Expenses by Category 2022/23 2023/24 2024/25 2025/26 Change Chg Total 82-Wages & Benefits 15,316,651 18,308,743 21,608,909 24,062,283 2,453,374 11.4% 29% 83-Planned Operations 9,128,630 9,295,715 12,445,896 11,857,461 (588,435) -4.7% 14% 85-Required Operations 3,771,265 4,144,345 5,226,944 4,884,229 (342,715) -6.6% 6% 88-Operations -Internal 3,890,880 5,510,348 5,520,866 6,129,833 608,967 11.0% 7% 90-Debt Service 158,640 59,388 - - 0.0% 0%
91-Other Non-Operationa 11,886,578 2,868,595 2,868,594 2,624,395 (244,199) -8.5% 3% 92-Capital Outlay 786,301 606,909 2,796,489 - (2,796,489) -100.0% 0% 93-Capital Projects 3,088,128 9,382,862 27,756,041 29,793,928 2,037,887 7.3% 36% 94-Transfers-Out 981,470 2,619,929 - 3,000,000 3,000,000 0.0% 4% Total $49,008,543 $52,796,834 $78,223,739 $82,352,129 $4,128,390 5.3% 100% FY25 vs FY26 Change
Actual Actual Budget Budget Dollar Pct % of
Budget Expenses by Division 2022/23 2023/24 2024/25 2025/26 Change Chg Total None 7,485 15,239 357 - (357) -100.0% 0%
City Council 120,101 106,755 132,957 402,618 269,661 202.8% 0% Planning Commission 2,912 3,479 3,363 3,280 (83) -2.5% 0% City Manager 594,155 656,558 798,935 694,497 (104,438) -13.1% 1% Education Partnership 1,304,222 1,464,112 1,690,221 1,426,910 (263,311) -15.6% 2% City Clerk 316,971 294,128 348,212 502,324 154,112 44.3% 1% Business Development 435,971 779,134 772,100 1,043,399 271,299 35.1% 1% Business Incentives 11,886,578 3,235,041 3,137,255 2,974,395 (162,860) -5.2% 4% City Attorney 431,688 375,066 350,000 381,500 31,500 9.0% 0% Human Resources 432,710 533,498 587,880 469,829 (118,051) -20.1% 1% Finance 1,164,093 1,053,885 1,080,933 1,193,721 112,788 10.4% 1% Risk Management 973,651 1,152,934 1,597,457 1,796,947 199,490 12.5% 2% Public Transit 393,021 549,134 557,311 1,057,742 500,431 89.8% 1% Planning 934,158 655,813 1,388,911 1,357,932 (30,979) -2.2% 2% Police 8,220,842 9,927,977 15,870,653 23,922,663 8,052,010 50.7% 29% Animal Control 581,521 597,759 686,592 702,923 16,331 2.4% 1% Engineering 1,217,790 1,074,388 1,454,411 1,193,621 (260,790) -17.9% 1% Streets 5,856,593 8,909,277 11,111,606 12,172,030 1,060,424 9.5% 15% Water 4,966,140 5,667,715 13,486,988 7,431,331 (6,055,657) -44.9% 9% Wastewater 1,896,471 2,627,275 4,630,759 4,985,188 354,429 7.7% 6% Refuse 1,902,234 1,963,050 2,140,424 1,940,332 (200,092) -9.3% 2% Rail 42,458 153,227 127,348 50,698 (76,650) -60.2% 0%
Vehicle Maintenance 217,839 271,540 259,563 232,694 (26,869) -10.4% 0% Public Facilities 1,906,019 6,388,961 10,332,856 11,593,326 1,260,470 12.2% 14% Building Inspection 1,239,576 1,311,304 1,497,118 1,593,659 96,541 6.4% 2% Code Compliance 147,962 138,042 169,139 175,676 6,537 3.9% 0% Facility Maintenance 404,902 958,059 1,232,254 1,061,695 (170,559) -13.8% 1% Information Technology 1,182,448 1,351,705 1,742,331 1,369,122 (373,209) -21.4% 2% Telecommunications 179,649 272,393 618,451 237,786 (380,665) -61.6% 0% GIS Maps 48,383 171,294 221,428 101,082 (120,346) -54.3% 0% Veterinary Care - 130,519 115,900 143,450 27,550 23.8% 0% Community Engagement - - 43,275 41,852 (1,423) -3.3% 0% Employee Engagement Committee - - - 25,000 25,000 0.0% 0% Community Events - 7,573 36,751 72,907 36,156 98.4% 0%
Total $49,008,543 $52,796,834 $78,223,739 $82,352,129 $4,128,390 5.3% 100% FY25 vs FY26 Change
Actual Actual Budget Budget Dollar Pct % of
Budget Expenses by Fund Group 2022/23 2023/24 2024/25 2025/26 Change Chg Total General 32,623,815 27,252,219 34,321,091 44,164,058 9,842,967 28.7% 54% Total General Funds 32,623,815 27,252,219 34,321,091 44,164,058 9,842,967 28.7% 54% FY25 vs FY26 Change
Actual Actual Budget Budget Dollar Pct % of
Budget Expenses by Fund Group 2022/23 2023/24 2024/25 2025/26 Change Chg Total Water Operations 4,966,140 5,667,715 12,186,988 7,306,331 (4,880,657) -40.0% 9% Wastewater Operations 1,877,353 2,272,247 3,768,259 4,385,188 616,929 16.4% 5% Refuse 1,902,234 1,963,050 2,140,424 1,940,332 (200,092) -9.3% 2% Rail Operations 42,458 153,227 127,348 50,698 (76,650) -60.2% 0% Public Transit 393,021 549,134 557,311 1,057,742 500,431 89.8% 1% Telecommunications 179,649 272,393 618,451 237,786 (380,665) -61.6% 0% Total ENT Funds 9,360,855 10,877,766 19,398,781 14,978,077 (4,420,704) -22.8% 18%

CITYWIDE EXPENSES BUDGET CHANGES SUMMARY
52 SHAFTER OPERATING BUDGET 2025/26

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FY25 vs FY26 Change
Actual Actual Budget Budget Dollar Pct % of
Budget Expenses by Fund Group 2022/23 2023/24 2024/25 2025/26 Change Chg Total Federal Grants 1,302,238 3,680,971 4,426,161 4,425,722 (439) 0.0% 5% Transportation 1,254,587 1,213,400 2,097,299 962,300 (1,134,999) -54.1% 1% State Gas 174,700 39,943 450,057 710,453 260,396 57.9% 1% Traffic Safety 2,926 142 225,000 - (225,000) -100.0% 0% SLESF 188,897 205,927 - - 0.0% 0%
LLMD 669,340 1,705,981 683,769 691,254 7,485 1.1% 1%
CDBG - 73,711 134,000 - (134,000) -100.0% 0%
Road Maint & Rehab 320,570 465,990 1,091,241 801,127 (290,114) -26.6% 1% Total Revenues Funds 3,913,258 7,386,065 9,107,527 7,590,856 (1,516,671) -16.7% 9% FY25 vs FY26 Change
Actual Actual Budget Budget Dollar Pct % of
Budget Expenses by Fund Group 2022/23 2023/24 2024/25 2025/26 Change Chg Total Facility Maintenance 403,660 548,023 1,027,254 861,695 (165,559) -16.1% 1% Vehicle Maintenance 217,839 271,540 259,563 232,694 (26,869) -10.4% 0% Risk Management 973,651 1,152,934 1,506,748 1,456,049 (50,699) -3.4% 2% Information Technology 1,230,831 1,522,999 1,962,409 1,470,204 (492,205) -25.1% 2% Information Technology - - 1,350 - (1,350) -100.0% 0%
Total ISF Funds 2,825,981 3,495,496 4,757,324 4,020,642 (736,682) -15.5% 5% FY25 vs FY26 Change
Actual Actual Budget Budget Dollar Pct % of
Budget Expenses by Fund Group 2022/23 2023/24 2024/25 2025/26 Change Chg Total State Grants 259,785 3,539,108 7,835,561 9,751,727 1,916,166 24.5% 12% Water CIP - - - 125,000 125,000 0.0% 0%
Wastewater CIP 19,118 355,028 862,500 600,000 (262,500) -30.4% 1% Public Safety Impact - - 1,266,619 370,000 (896,619) -70.8% 0% Traffic Mitigation 5,731 71,399 674,336 751,769 77,433 11.5% 1% Total CAP Funds 284,634 3,965,535 10,639,016 11,598,496 959,480 9.0% 14% Total $49,008,543 $52,977,081 $78,223,739 $82,352,129 $4,128,390 5.3% 100%

CITYWIDE EXPENSES BUDGET CHANGES BY FUND
Citywide budget narrative:

Note: Revenues include Transfers
2025/26 SHAFTER OPERATING BUDGET 53

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23/24 Bal 24/25 Est. Bal
25/26
Revenues
25/26
Operating
Expenses
25/26 NonOperating 25/26 Ending
Bal. Change % Change Amt
General Fund
Non-Spendable 1,058,220 1,058,220 - - 1,058,220 - 0.0% - Restricted 22,129,182 22,129,182 - - 22,129,182 - 0.0% - Assigned 23,991,639 26,991,639 - - 26,991,639 - 0.0% -
Unassigned 30,793,501 31,199,772 37,353,870 33,283,228 10,880,830 24,389,584 -21.8% (6,810,188) Sub-Total General Fund 77,972,542 81,378,813 37,353,870 $33,283,228 $10,880,830 $74,568,625 -8.4% (6,810,188) Enterprise Funds
Water Operations 340,636 (5,690,181) 5,461,575 5,851,331 1,455,000 (7,534,937) 32.4% (1,844,756) Wastewater Operations 2,944,173 614,554 2,661,350 2,405,188 1,980,000 (1,109,284) -280.5% (1,723,838) Refuse 345,570 214,771 1,979,315 1,940,332 253,754 - 18.2% 38,983 Rail Operations (1,724,031) (1,715,696) 75,750 50,698 (1,690,644) - -1.5% 25,052 Public Transit (621,575) (792,395) 813,550 707,742 350,000 (1,036,587) 30.8% (244,192) Telecommunications (644,892) (1,093,103) 156,651 237,786 (1,174,238) - 7.4% (81,135) Sub-Total Enterprise Funds 639,881 (8,462,050) 11,148,191 $11,193,077 $3,785,000 ($12,291,936) 45.3% (3,829,886) Special Revenue Funds
Federal Grants 1,704,606 (4,630,636) 5,053,000 (1,574,278) - (4,003,358) -13.5% 627,278 Transportation (1,741,517) 34,146 861,000 962,300 - (67,154) -296.7% (101,300) State Gas 2,806,653 2,940,496 625,260 710,453 - 2,855,303 -2.9% (85,193) Traffic Safety 310,266 120,836 35,935 - 156,771 - 29.7% 35,935 SLESF 235,233 235,233 - - 235,233 - 0.0% -
Special PD Services 3,740 3,740 - - - 3,740 0.0% -
Asset Forfeitures 205,103 208,103 3,030 - 211,133 - 1.5% 3,030 LLMD 1,950,445 2,321,951 990,917 691,254 2,621,614 - 12.9% 299,663 Low-Mod Income Housing 1,821,822 1,846,822 25,250 - 1,872,072 - 1.4% 25,250 CDBG (844) (844) - - - (844) 0.0% -
Road Maint & Rehab 1,122,334 1,114,126 497,000 801,127 - 809,999 -27.3% (304,127) Sub-Total Special Revenue Funds 8,417,841 $4,193,973 8,091,392 $691,254 $899,602 $4,694,509 11.9% 500,536 Internal Service Funds
Facility Maintenance (68,597) (32,983) 858,819 861,695 (35,859) - 8.7% (2,876) Vehicle Maintenance (21,687) (14,918) 246,041 232,694 - (1,571) -89.5% 13,347 Risk Management - 1,456,049 (3,596) 1,456,049 - (3,596) 0.0% - Information Technology - 391,935 1,735,208 1,470,204 656,939 - 67.6% 265,004 Sub-Total Internal Service Funds ($90,284) $340,438 4,296,117 $4,020,642 $0 $615,913 80.9% 275,475 Capital & Impact Fees
Water CIP 2,198,800 2,719,504 520,858 125,000 - 3,115,362 14.6% 395,858 Wastewater CIP 11,227,442 13,155,942 2,829,600 600,000 - 15,385,542 16.9% 2,229,600 Resufe CIP 318,595 328,295 9,700 - 337,995 - 3.0% 9,700 Park CIP 338,131 497,670 164,349 - 662,019 - 33.0% 164,349 Asset Replacement 4,771,070 5,156,650 389,436 - 5,546,086 - 7.6% 389,436 Traffic Mitigation 14,216,396 15,617,060 2,896,000 751,769 - 17,761,291 13.7% 2,144,231 Median Mitigation 110,111 111,711 1,616 - 113,327 - 1.4% 1,616 State Grants 5,848,792 318,603 6,060,000 9,751,727 - (3,373,124) -1158.7% (3,691,727) Safety Impact Fees 1,535,152 2,158,152 1,115,000 370,000 2,903,152 - 34.5% 745,000 Sub-Total Capital & Impact Fees 40,564,488 40,063,586 13,986,559 370,000 11,228,496 42,451,649 6.0% 2,388,063 Total Citywide Revenues $127,504,468 $117,514,760 $74,876,129 $49,558,201 $26,793,928 $110,038,760 -6.4% (7,476,000) 2025/26 CITYWIDE FUND BALANCE SUMMARY

CITYWIDE FUND SUMMARY
54 SHAFTER OPERATING BUDGET 2025/26

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21/22 Actual 22/23 Actual 23/24 Actual 24/25 Budget
24/25
Projected
25/26
Proposed
General Fund $ 35,773,941 $ 41,004,949 $ 36,629,793 $ 33,405,932 $ 34,074,779 $ 37,353,870 Enterprise Funds
Water Operations 5,128,293 5,753,545 5,742,410 5,501,153 5,407,500 5,461,575 Wastewater Operations 2,461,281 2,543,269 3,067,458 2,635,000 2,635,000 2,661,350 Refuse $1,421,358 $1,751,106 $1,987,603 $1,652,178 $1,853,530 $1,979,315 Rail Operations - - - 75,000 75,000 75,750
Public Transit 222,208 363,358 544,908 458,960 458,960 813,550 Telecommunications 310,734 411,234 413,875 674,131 155,100 156,651 Sub-Total Enterprise Funds $9,543,874 $10,822,512 $11,756,254 $10,996,422 $10,585,090 $11,148,191 Special Revenue Funds
Federal Grants 2,507,497 3,154,676 1,982,482 5,148,140 53,000 5,053,000 Transportation 344,879 768,388 (2,598) 850,000 882,500 861,000 State Gas 492,957 547,188 639,960 519,100 583,900 625,260 Traffic Safety 74,092 49,892 36,785 29,520 35,570 35,935 SLESF 166,684 173,290 198,602 194,664 - -
Special PD Services 54 71 107 - - -
Asset Forfeitures 2,991 3,859 5,780 11,210 3,000 3,030
LLMD 760,455 970,489 2,164,161 981,106 981,106 990,917
Low-Mod Income Housing 26,571 34,276 51,335 25,000 25,000 25,250 CDBG - - 66,645 - - -
Road Maint & Rehab 411,728 877,477 582,232 460,000 492,400 497,000 Sub-Total Special Revenue Fun $4,787,908 $6,579,606 $5,725,491 $8,218,740 $3,056,476 8,091,392 Internal Service Funds
Facility Maintenance 422,227 370,440 545,482 850,316 850,316 858,819 Vehicle Maintenance 257,974 138,941 335,479 243,605 243,605 246,041 Risk Management 1,092,351 969,093 1,163,538 1,314,580 1,456,049 1,456,049 Information Technology 989,803 903,254 1,691,551 1,718,528 1,718,028 1,735,208 Sub-Total Internal Service Fund $2,762,355 2,381,728 $3,736,050 $4,127,029 $4,267,998 $4,296,117 Capital & Impact Fees
Water CIP 126,421 340,680 381,243 438,615 520,704 520,858 Wastewater CIP 2,072,966 1,844,521 2,046,245 2,507,117 2,791,000 2,829,600 Resufe CIP 5,069 6,252 8,976 5,708 9,700 9,700
Park CIP 14,743 125,689 139,894 141,980 159,539 164,349 Asset Replacement 69,586 89,766 134,438 385,580 385,580 389,436 Traffic Mitigation 1,917,767 2,595,425 2,137,652 2,880,273 2,875,000 2,896,000 Median Mitigation 1,606 2,071 3,102 1,750 1,600 1,616
State Grants 6,394,250 - 3,228,290 6,000,000 6,000,000 6,060,000 Public Safety Impact 846,743 - 664,685 968,510 1,115,000 1,115,000 Sub-Total Capital & Impact Fee 4,208,158 12,245,397 8,744,525 13,329,533 13,858,123 13,986,559 Total Citywide Revenues 57,076,236 $ $73,034,192 $66,592,113 $70,077,656 $65,842,466 74,876,129 $ Note: The Revenues Include "Transfers In"
2025/26 CITYWIDE PROJECTED REVENUES

CITYWIDE PROJECTED REVENUES
2025/26 SHAFTER OPERATING BUDGET 55

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-
$35.8M $41.0M $36.6M $33.4M $34.1M $37.4M
$9.5M
$10.8M
$11.8M
$11.0M $10.6M
$11.1M
$4.8M
$6.6M
$5.7M $8.2M $3.1M
$8.1M $4.2M
$12.2M
$8.7M $13.3M
$13.9M
$14.0M
$57.1M
$73.0M
$66.6M
$70.1M
$65.8M
$74.9M
$0.0M
$10.0M
$20.0M
$30.0M
$40.0M
$50.0M
$60.0M
$70.0M
$80.0M
21/22 Actual 22/23 Actual 23/24 Actual 24/25 Budget 24/25 Projected 25/26 Proposed 2025/26 CITYWIDE PROJECTED REVENUES

BY FUND GROUP
General ENT Revenues ISF CAP Total Citywide Revenues
$32.1M $35.3M $30.8M $26.7M $28.8M $29.8M
$10.4M
$11.7M
$11.3M
$10.9M $11.2M $11.6M
$3.8M
$5.3M
$4.5M
$6.7M $7.0M $7.0M
$3.3M
$10.8M
$6.1M $14.4M $7.3M
$57.1M $12.8M
$73.0M
$66.6M
$70.1M
$65.8M
$74.9M
$0.0M
$10.0M
$20.0M
$30.0M
$40.0M
$50.0M
$60.0M
$70.0M
$80.0M
21/22 Actual 22/23 Actual 23/24 Actual 24/25 Budget 24/25 Projected 25/26 Proposed 2025/26 CITYWIDE PROJECTED REVENUES

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

CITYWIDE PROJECTED REVENUES CHART
56 SHAFTER OPERATING BUDGET 2025/26

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21/22 Actual 22/23 Actual 23/24 Actual 24/25 Budget
24/25
Projected
25/26
Proposed
General Fund $ 32,407,597 $ 32,623,815 $ 27,252,219 $ 34,321,091 $ 30,668,508 $ 44,164,058 Enterprise Funds
Water Operations 3,751,618 4,966,140 5,667,715 12,186,988 11,438,317 7,306,331 Wastewater Operations 1,384,685 1,877,353 2,272,247 3,768,259 4,964,619 4,385,188 Refuse $926,021 $1,902,234 $1,963,050 $2,140,424 $1,984,329 $1,940,332 Rail Operations 100,538 42,458 153,227 127,348 66,665 50,698 Public Transit 297,752 393,021 549,134 557,311 629,780 1,057,742 Telecommunications 80,732 179,649 272,393 618,451 603,311 237,786 Sub-Total Enterprise Funds 6,541,346 $9,360,855 $10,877,766 $19,398,781 $19,687,021 $14,978,077 Special Revenue Funds
Federal Grants 740,385 1,302,238 3,680,971 4,426,161 6,388,242 4,425,722 Transportation 340,168 1,254,587 1,213,400 2,097,299 1,185,837 962,300 State Gas 174,700 - 39,943 450,057 450,057 710,453
Traffic Safety 18,171 2,926 225,000 142 225,000 -
SLESF 151,078 188,897 205,927 - - -
LLMD 563,516 669,340 1,705,981 683,769 609,600 691,254
CDBG - - 65,000 - - -
Road Maint & Rehab 1,355 320,570 284,376 1,091,241 500,608 801,127 Federal Grants - - 8,711 134,000 134,000 -
Sub-Total Special Revenue Funds $1,814,673 $3,913,258 $7,204,451 $9,107,527 $9,493,344 $7,590,856 Internal Service Funds
Facility Maintenance 416,791 403,660 549,390 1,027,254 814,702 861,695 Vehicle Maintenance 253,480 217,839 271,540 259,563 236,836 232,694 Risk Management 1,055,038 973,651 1,152,934 1,506,748 1,459,645 1,456,049 IT 897,559 1,230,831 1,522,999 1,963,759 1,326,093 1,470,204 Sub-Total Internal Service Funds 2,622,868 $2,825,981 $3,496,863 $4,757,324 $3,837,276 $4,020,642 Capital & Impact Fees
Water CIP - - - - 125,000 -
Wastewater CIP 109,457 19,118 355,028 862,500 862,500 600,000 Traffic Mitigation 5,300 5,731 71,399 674,336 1,474,336 751,769 State Grants 259,785 - 3,539,108 7,835,561 11,530,189 9,751,727 Public Safety Impact - - 1,266,619 - 492,000 370,000
Sub-Total Capital & Impact Fees 114,757 284,634 3,965,535 10,639,016 14,359,025 11,598,496 Total Citywide Expenses $43,501,241 $49,008,543 $52,796,834 $78,223,739 $78,045,174 $82,352,129 2025/26 CITYWIDE PROPOSED EXPENSES

CITYWIDE PROPOSED EXPENSES
2025/26 SHAFTER OPERATING BUDGET 57

Page 66 of 301 ends

#REF!
$32.4M $32.6M $27.3M $20.4M
$30.7M
$44.2M
$6.5M $9.4M
$10.9M
$12.2M
$19.7M
$15.0M
$14.4M
$11.6M
$43.5M
$49.0M $52.8M
$41.7M
$78.0M
$82.4M
$0.0M
$10.0M
$20.0M
$30.0M
$40.0M
$50.0M
$60.0M
$70.0M
$80.0M
$90.0M
21/22 Actual 22/23 Actual 23/24 Actual 24/25 Budget 24/25 Projected 25/26 Proposed 2025/26 CITYWIDE PROPOSED EXPENSES

BY FUND GROUP
General ENT Revenues ISF CAP Total Citywide Expenses
$14.0M $15.3M $18.3M $21.6M $19.4M $24.1M
$6.2M $9.1M
$9.3M
$12.4M $10.9M
$11.9M
$3.7M
$3.8M
$4.1M
$5.2M
$4.8M
$4.9M
$13.0M
$11.9M $2.9M
$2.9M
$2.6M
$2.6M
$3.0M
$3.1M $9.4M
$27.8M $32.7M $29.8M
$43.5M
$49.0M
$52.8M
$78.2M $78.0M
$82.4M
$0.0M
$10.0M
$20.0M
$30.0M
$40.0M
$50.0M
$60.0M
$70.0M
$80.0M
$90.0M
21/22 Actual 22/23 Actual 23/24 Actual 24/25 Budget 24/25 Projected 25/26 Proposed 2025/26 CITYWIDE PROPOSED EXPENSES

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

CITYWIDE PROPOSED EXPENSES CHART
58 SHAFTER OPERATING BUDGET 2025/26

Page 67 of 301 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 68 of 301 ends

21/22 Actual 22/23 Actual 23/24 Actual 24/25 Budget
24/25
Projected
25/26
Proposed
Revenues $ 34,961,917 $ 40,488,385 $ 35,935,219 $ 33,405,932 $ 34,074,779 $ 37,353,870 Expenses:
82-Wages & Benefits 11,581,496 12,706,620 14,675,162 17,903,636 15,982,265 20,372,847 83-Planned Operations 3,193,089 4,410,909 4,163,760 6,614,076 5,231,587 5,843,169 85-Required Operations 468,148 445,453 595,633 689,925 692,847 698,499 88-Operations -Internal 1,547,495 1,693,075 2,876,825 2,912,134 3,740,024 3,744,318 Other Expenses 13,017,400 12,038,411 2,917,459 2,868,594 2,624,395 2,624,395 Operating Expenses 29,807,628 $31,294,468 $25,228,839 $30,988,365 $28,271,118 $33,283,228 Operating Income (Loss) $5,154,289 $9,193,917 $10,706,380 $2,417,567 $5,803,661 $4,070,642 92-Capital Outlay 74,744 788,301 607,261 1,066,772 641,012 93-Capital Projects 2,525,225 541,046 1,416,119 2,265,954 1,756,378 10,880,830 79-Transfers-In 812,024 516,564 694,574 - - -
94-Transfers-Out - - - - - -
Non-Operating Expenses 1,787,945 812,783 1,328,806 $3,332,726 $2,397,390 $10,880,830 Net Income/(Loss) $ 3,366,344 $ 8,381,134 $ 9,377,574 $ (915,159) $ 3,406,271 $ (6,810,188) $11.6M $12.7M $14.7M
$17.9M $16.0M
$20.4M
$3.7M
$4.9M
$4.8M
$7.3M
$5.9M
$6.5M
$1.5M
$1.8M
$2.9M
$2.9M
$3.7M
$3.7M
$13.1M
$12.7M
$3.5M
$3.9M
$3.3M
$2.6M
$35.0M
$40.5M
$35.9M
$33.4M $34.1M
$37.4M
$0.0M
$5.0M
$10.0M
$15.0M
$20.0M
$25.0M
$30.0M
$35.0M
$40.0M
$45.0M
21/22 Actual 22/23 Actual 23/24 Actual 24/25 Budget 24/25 Projected 25/26 Proposed 25/26 Proposed Budget
General Fund Summary
Labor M&O Other Operating Expenses Capital Requests & CIP Revenues

GENERAL FUND REVENUES VS EXPENDITURES
60 SHAFTER OPERATING BUDGET 2025/26

Page 69 of 301 ends

21/22 Actual 22/23 Actual 23/24 Actual 24/25 Budget
24/25
Projected
25/26
Proposed
70-Taxes $ 30,476,874 $ 33,386,358 $ 28,714,307 $ 24,780,708 $ 26,879,479 $ 27,814,296 71-Fees for Service 1,150,385 1,619,330 972,051 1,014,264 1,152,040 1,412,609 73-License & Permits 1,374,581 1,686,351 1,216,383 1,505,392 1,802,050 3,255,490 74-Fines, Forfeitures, 46,350 22,827 42,864 30,002 24,600 24,846 75-Rents & Concessions 337,951 539,675 607,408 542,228 490,030 555,432 76-Investment Earnings 814,341 1,262,016 2,189,211 2,516,494 1,925,900 2,472,510 77-Grants & Donations 110,566 172,140 245,316 1,208,851 - - 78-Other Revenue 24,899 29,895 42,884 31,993 24,680 24,927 79-Transfers-In 812,024 516,564 694,574 - - -
80-Operations -Internal 625,970 1,769,793 1,904,795 1,776,000 1,776,000 1,793,760 Total GF Revenues $35,773,941 $41,004,949 $36,629,793 $33,405,932 $34,074,779 37,353,870 $ $30.5M
$33.4M
$28.7M
$24.8M $26.9M $27.8M
$35.8M
$41.0M
$36.6M
$33.4M $34.1M
$37.4M
$0.0M
$5.0M
$10.0M
$15.0M
$20.0M
$25.0M
$30.0M
$35.0M
$40.0M
$45.0M
21/22 Actual 22/23 Actual 23/24 Actual 24/25 Budget 24/25 Projected 25/26 Proposed 25/26 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
2025/26 SHAFTER OPERATING BUDGET 61

Page 70 of 301 ends

Department 21/22 Actual 22/23 Actual 23/24 Actual 24/25 Budget 24/25
Projected
25/26
Proposed
City Council 118,045 120,101 106,755 132,957 63,472 402,618 City Manager 639,882 594,155 656,558 798,935 656,713 694,497 Education Partnership 1,097,170 1,304,222 1,455,401 1,606,221 992,318 1,426,910 City Clerk 224,920 316,971 294,128 348,212 292,654 502,324 Economic Development 13,380,294 12,322,549 4,014,175 3,909,355 1,330,222 4,017,794 City Attorney 379,654 431,688 375,066 350,000 284,633 381,500 Human Resources 430,484 432,710 533,498 678,589 535,973 810,727 Finance 1,212,093 1,164,093 1,053,885 1,080,933 753,944 1,193,721 Streets 3,628,273 2,131,395 2,430,409 3,342,630 1,928,256 2,736,848 Planning 511,466 934,158 655,813 1,388,911 743,488 1,357,932 Police 6,957,557 8,006,434 9,709,476 12,705,632 8,515,901 18,492,493 Animal Control 541,959 581,521 728,278 802,492 568,408 846,373 Engineering 1,022,864 1,217,790 1,074,388 1,454,411 833,403 1,193,621 Public Facilities 1,048,604 1,666,851 2,280,083 3,766,810 1,700,571 7,994,326 Building Inspection 1,011,351 1,239,576 1,311,304 1,497,118 1,010,853 1,593,659 Code Compliance 130,711 147,962 138,042 169,139 102,281 175,676 Non-Departmental 72,270 11,639 434,960 288,746 66,037 343,039 Total GF Expenditures $32,407,597 $32,623,815 $27,252,219 $34,321,091 $20,379,127 $44,164,058 $1.7M
$10.6M
$1.1M
$3.2M
$1.2M
$1.7M $5.1M
$5.6M
$0.0M $2.0M $4.0M $6.0M $8.0M $10.0M $12.0M $14.0M $16.0M $18.0M $20.0M City Council
City Manager
Education Partnership
City Clerk
Economic Development
City Attorney
Human Resources
Finance
Streets
Planning
Police
Animal Control
Engineering
Public Facilities
Building Inspection
Code Compliance
Non-Departmental
25/26 General Fund Expenditures by Department
Labor M&O Internal Charges CAPEX Transfers

GENERAL FUND EXPENDITURES CHART
62 SHAFTER OPERATING BUDGET 2025/26

Page 71 of 301 ends

General Fund
Actual Actual Budget 11Mo Actual Projection Budget
Account 2022/23 2023/24 2024/25 2024/25 2024/25 2025/26 70-Taxes $33,386,358 $28,714,307 $24,780,708 $19,866,524 $26,879,479 $27,814,296 71-Fees for Service $1,619,330 $972,051 $1,014,264 $1,475,887 $1,152,040 $1,412,609 73-License & Permits $1,686,351 $1,216,383 $1,505,392 $1,751,285 $1,802,050 $3,255,490 74-Fines, Forfeitures, $22,827 $42,864 $30,002 $38,336 $24,600 $24,846 75-Rents & Concessions $539,675 $607,408 $542,228 $251,587 $490,030 $555,432 76-Investment Earnings $1,262,016 $2,189,211 $2,516,494 $1,755,995 $1,925,900 $2,472,510 77-Grants & Donations $172,140 $245,316 $1,208,851 $208,684 $0 $0 78-Other Revenue $29,895 $42,884 $31,993 $37,997 $24,680 $24,927 80-Operations -Internal $1,769,793 $1,904,795 $1,776,000 $1,332,000 $1,776,000 $1,793,760 Total Revenues $40,488,385 $35,935,219 $33,405,932 $26,718,295 $34,074,779 $37,353,870 82-Wages & Benefits $12,706,620 $14,675,162 $17,903,636 $12,451,883 $15,982,265 $20,372,847 83-Planned Operations $4,410,909 $4,163,760 $6,614,076 $3,266,204 $5,231,587 $5,843,169 85-Required Operations $445,453 $595,633 $689,925 $464,341 $692,847 $698,499 88-Operations -Internal $1,693,075 $2,876,825 $2,912,134 $2,493,674 $3,740,024 $3,744,318 90-Debt Service $151,833 $48,864 $0 $0 $0 $0
91-Other Non-Operationa $11,886,578 $2,868,595 $2,868,594 $699,368 $2,624,395 $2,624,395 92-Capital Outlay $788,301 $607,261 $1,066,772 $815,050 $641,012 $0 93-Capital Projects $541,046 $1,416,119 $2,265,954 $671,599 $1,756,378 $10,880,830 Total Expenses $32,623,815 $27,252,219 $34,321,091 $20,862,119 $30,668,508 $44,164,058 79-Transfers-In $516,564 $694,574 $0 $0 $0 $0
Total Revenues $516,564 $694,574 $0 $0 $0 $0
Total General Net Surplus/(Deficit) $8,381,134 $9,377,574 ($915,159) $5,856,176 $3,406,271 ($6,810,188)

GENERAL FUND BY ACCOUNT CATEGORY SUMMARY
2025/26 SHAFTER OPERATING BUDGET 63

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GENERAL FUND EXPENDITURES BUDGET CHANGES
FY25 vs FY26 Change
Actual Actual Budget Budget Dollar Pct % of
General Fund Division List 2022/23 2023/24 2024/25 2025/26 Change Chg Total Non-Departmental 7,485 15,239 357 - (357) -100.0% 0.0%
City Council 120,101 106,755 132,957 402,618 269,661 202.8% 0.9% Planning Commission 2,912 3,479 3,363 3,280 (83) -2.5% 0.0% City Manager 594,155 656,558 798,935 694,497 (104,438) -13.1% 1.6% Education Partnership 1,304,222 1,455,401 1,606,221 1,426,910 (179,311) -11.2% 3.2% City Clerk 316,971 294,128 348,212 502,324 154,112 44.3% 1.1% Business Development 435,971 779,134 772,100 1,043,399 271,299 35.1% 2.4% Business Incentives 11,886,578 3,235,041 3,137,255 2,974,395 (162,860) -5.2% 6.7% City Attorney 431,688 375,066 350,000 381,500 31,500 9.0% 0.9% Human Resources 432,710 533,498 587,880 469,829 (118,051) -20.1% 1.1% Finance 1,164,093 1,053,885 1,080,933 1,193,721 112,788 10.4% 2.7% Risk Management - - 90,709 340,898 250,189 275.8% 0.8%
Planning 934,158 655,813 1,388,911 1,357,932 (30,979) -2.2% 3.1% Police 8,006,434 9,709,476 12,705,632 18,492,493 5,786,861 45.5% 41.9% Animal Control 581,521 597,759 686,592 702,923 16,331 2.4% 1.6% Engineering 1,217,790 1,074,388 1,454,411 1,193,621 (260,790) -17.9% 2.7% Streets 2,131,395 2,430,409 3,342,630 2,736,848 (605,782) -18.1% 6.2% Public Facilities 1,666,851 2,280,083 3,766,810 7,994,326 4,227,516 112.2% 18.1% Building Inspection 1,239,576 1,311,304 1,497,118 1,593,659 96,541 6.4% 3.6% Code Compliance 147,962 138,042 169,139 175,676 6,537 3.9% 0.4% Facility Maintenance 1,242 408,669 205,000 200,000 (5,000) -2.4% 0.5% Veterinary Care - 130,519 115,900 143,450 27,550 23.8% 0.3% Community Engagement - - 43,275 41,852 (1,423) -3.3% 0.1% Employee Engagement Committee - - - 25,000 25,000 0.0% 0.0% Community Events - 7,573 36,751 72,907 36,156 98.4% 0.2% Total General Fund Expenditures $32,623,815 $27,252,219 $34,321,091 $44,164,058 $9,842,967 28.7% 100% FY25 vs FY26 Change
Actual Actual Budget Budget Dollar Pct % of
Non-Departmental Category
Expenditures
2022/23 2023/24 2024/25 2025/26 Change Chg Total
83-Planned Operations - 13,708 357 - (357) -100.0% #Error 93-Capital Projects 7,485 1,531 - - 0.0% #Error
Total None 7,485 15,239 357 - (357) -100.0% #Error
FY25 vs FY26 Change
Actual Actual Budget Budget Dollar Pct % of
City Council Category Expenditures 2022/23 2023/24 2024/25 2025/26 Change Chg Total 82-Wages & Benefits 14,765 15,677 14,487 123,601 109,114 753.2% 30.7% 83-Planned Operations 94,559 74,429 101,005 257,150 156,145 154.6% 63.9% 85-Required Operations 795 1,130 2,064 1,100 (964) -46.7% 0.3% 88-Operations -Internal 9,982 15,519 15,401 20,767 5,366 34.8% 5.2% Total City Council 120,101 106,755 132,957 402,618 269,661 202.8% 100% FY25 vs FY26 Change
Actual Actual Budget Budget Dollar Pct % of
Planning Commission Category
Expenditures
2022/23 2023/24 2024/25 2025/26 Change Chg Total
82-Wages & Benefits 2,912 3,450 3,295 3,280 (15) -0.5% 100.0% 83-Planned Operations - 29 68 - (68) -100.0% 0.0%
Total Planning Commission 2,912 3,479 3,363 3,280 (83) -2.5% 100% 64 SHAFTER OPERATING BUDGET 2025/26

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FY25 vs FY26 Change
Actual Actual Budget Budget Dollar Pct % of
City Manager Category Expenditures 2022/23 2023/24 2024/25 2025/26 Change Chg Total 82-Wages & Benefits 475,192 549,044 653,636 567,552 (86,084) -13.2% 81.7% 83-Planned Operations 72,977 45,878 73,615 37,750 (35,865) -48.7% 5.4% 85-Required Operations 1,435 1,565 3,500 2,240 (1,260) -36.0% 0.3% 88-Operations -Internal 37,094 59,759 68,184 86,955 18,771 27.5% 12.5% 90-Debt Service - 312 - - 0.0% 0.0%
93-Capital Projects 7,457 - - - 0.0% 0.0%
Total City Manager 594,155 656,558 798,935 694,497 (104,438) -13.1% 100% FY25 vs FY26 Change
Actual Actual Budget Budget Dollar Pct % of
Education Partnership Category
Expenditures
2022/23 2023/24 2024/25 2025/26 Change Chg Total
82-Wages & Benefits 612,659 672,032 932,629 962,172 29,543 3.2% 67.4% 83-Planned Operations 483,483 279,657 307,544 205,501 (102,043) -33.2% 14.4% 85-Required Operations 26,987 33,897 33,351 2,105 (31,246) -93.7% 0.1% 88-Operations -Internal 121,174 208,160 198,137 257,132 58,995 29.8% 18.0% 90-Debt Service 59,919 5,595 - - 0.0% 0.0%
92-Capital Outlay - 218,472 - - 0.0% 0.0%
93-Capital Projects - 37,588 134,560 - (134,560) -100.0% 0.0% Total Education Partnership 1,304,222 1,455,401 1,606,221 1,426,910 (179,311) -11.2% 100% FY25 vs FY26 Change
Actual Actual Budget Budget Dollar Pct % of
City Clerk Category Expenditures 2022/23 2023/24 2024/25 2025/26 Change Chg Total 82-Wages & Benefits 167,554 203,164 222,199 365,771 143,572 64.6% 72.8% 83-Planned Operations 90,359 16,838 43,628 30,050 (13,578) -31.1% 6.0% 85-Required Operations 470 456 470 450 (20) -4.3% 0.1%
88-Operations -Internal 46,183 73,540 81,915 106,053 24,138 29.5% 21.1% 90-Debt Service 12,405 130 - - 0.0% 0.0%
Total City Clerk 316,971 294,128 348,212 502,324 154,112 44.3% 100% FY25 vs FY26 Change
Actual Actual Budget Budget Dollar Pct % of
Business Development Category
Expenditures
2022/23 2023/24 2024/25 2025/26 Change Chg Total
82-Wages & Benefits 274,027 389,069 489,301 737,479 248,178 50.7% 70.7% 83-Planned Operations 118,897 282,342 165,019 161,550 (3,469) -2.1% 15.5% 85-Required Operations 2,616 29,644 45,491 50,500 5,009 11.0% 4.8% 88-Operations -Internal 42,876 72,819 72,289 93,870 21,581 29.9% 9.0% 90-Debt Service - 5,260 - - 0.0% 0.0%
93-Capital Projects (2,445) - - - 0.0% 0.0%
Total Business Development 435,971 779,134 772,100 1,043,399 271,299 35.1% 100% FY25 vs FY26 Change
Actual Actual Budget Budget Dollar Pct % of
Business Incentives Category
Expenditures
2022/23 2023/24 2024/25 2025/26 Change Chg Total
83-Planned Operations - 366,446 268,661 350,000 81,339 30.3% 11.8% 91-Other Non-Operationa 11,886,578 2,868,595 2,868,594 2,624,395 (244,199) -8.5% 88.2% Total Business Incentives 11,886,578 3,235,041 3,137,255 2,974,395 (162,860) -5.2% 100% FY25 vs FY26 Change
Actual Actual Budget Budget Dollar Pct % of
City Attorney Category Expenditures 2022/23 2023/24 2024/25 2025/26 Change Chg Total 83-Planned Operations 431,688 375,066 350,000 381,500 31,500 9.0% 100.0% Total City Attorney 431,688 375,066 350,000 381,500 31,500 9.0% 100% 2025/26 SHAFTER OPERATING BUDGET 65

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FY25 vs FY26 Change
Actual Actual Budget Budget Dollar Pct % of
Human Resources Category
Expenditures
2022/23 2023/24 2024/25 2025/26 Change Chg Total
82-Wages & Benefits 329,719 386,667 411,917 327,691 (84,226) -20.4% 69.7% 83-Planned Operations 58,677 66,963 96,960 40,430 (56,530) -58.3% 8.6% 85-Required Operations 456 624 483 920 437 90.5% 0.2%
88-Operations -Internal 43,858 76,596 78,520 100,788 22,268 28.4% 21.5% 90-Debt Service - 2,648 - - 0.0% 0.0%
Total Human Resources 432,710 533,498 587,880 469,829 (118,051) -20.1% 100% FY25 vs FY26 Change
Actual Actual Budget Budget Dollar Pct % of
Finance Category Expenditures 2022/23 2023/24 2024/25 2025/26 Change Chg Total 82-Wages & Benefits 731,868 587,861 612,985 674,247 61,262 10.0% 56.5% 83-Planned Operations 317,876 275,145 298,219 298,366 147 0.0% 25.0% 85-Required Operations 8,353 17,192 12,957 18,143 5,186 40.0% 1.5% 88-Operations -Internal 94,144 151,016 156,772 202,965 46,193 29.5% 17.0% 90-Debt Service 11,852 3,912 - - 0.0% 0.0%
92-Capital Outlay - 6,859 - - 0.0% 0.0%
93-Capital Projects - 11,900 - - 0.0% 0.0%
Total Finance 1,164,093 1,053,885 1,080,933 1,193,721 112,788 10.4% 100% FY25 vs FY26 Change
Actual Actual Budget Budget Dollar Pct % of
Risk Management Category
Expenditures
2022/23 2023/24 2024/25 2025/26 Change Chg Total
82-Wages & Benefits - - 90,709 309,368 218,659 241.1% 90.8% 83-Planned Operations - - - 31,530 31,530 0.0% 0.0%
Total Risk Management - - 90,709 340,898 250,189 275.8% 100% FY25 vs FY26 Change
Actual Actual Budget Budget Dollar Pct % of
Planning Category Expenditures 2022/23 2023/24 2024/25 2025/26 Change Chg Total 82-Wages & Benefits 584,981 470,083 570,891 593,909 23,018 4.0% 43.7% 83-Planned Operations 295,661 99,654 723,537 643,457 (80,080) -11.1% 47.4% 85-Required Operations 64 - 3,600 3,131 (469) -13.0% 0.2% 88-Operations -Internal 53,452 83,845 90,883 117,435 26,552 29.2% 8.6% 90-Debt Service - 2,231 - - 0.0% 0.0%
Total Planning 934,158 655,813 1,388,911 1,357,932 (30,979) -2.2% 100% FY25 vs FY26 Change
Actual Actual Budget Budget Dollar Pct % of
Police Category Expenditures 2022/23 2023/24 2024/25 2025/26 Change Chg Total 82-Wages & Benefits 5,734,175 6,927,838 9,175,245 10,582,758 1,407,513 15.3% 57.2% 83-Planned Operations 877,794 747,624 1,172,829 901,500 (271,329) -23.1% 4.9% 85-Required Operations 160,357 180,371 167,051 204,750 37,699 22.6% 1.1% 88-Operations -Internal 730,888 1,293,004 1,333,418 1,673,655 340,237 25.5% 9.1% 90-Debt Service 44,282 18,528 - - 0.0% 0.0%
92-Capital Outlay 458,938 361,289 715,299 - (715,299) -100.0% 0.0% 93-Capital Projects - 180,822 141,790 5,129,830 4,988,040 3517.9% 27.7% Total Police 8,006,434 9,709,476 12,705,632 18,492,493 5,786,861 45.5% 100% FY25 vs FY26 Change
Actual Actual Budget Budget Dollar Pct % of
Animal Control Category Expenditures 2022/23 2023/24 2024/25 2025/26 Change Chg Total 82-Wages & Benefits 323,578 370,488 387,662 443,783 56,121 14.5% 63.1% 83-Planned Operations 156,067 72,895 69,381 86,250 16,869 24.3% 12.3% 85-Required Operations 30,055 32,205 41,870 24,650 (17,220) -41.1% 3.5% 88-Operations -Internal 71,821 122,171 112,679 148,240 35,561 31.6% 21.1% 93-Capital Projects - - 75,000 - (75,000) -100.0% 0.0%
Total Animal Control 581,521 597,759 686,592 702,923 16,331 2.4% 100% 66 SHAFTER OPERATING BUDGET 2025/26

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FY25 vs FY26 Change
Actual Actual Budget Budget Dollar Pct % of
Engineering Category Expenditures 2022/23 2023/24 2024/25 2025/26 Change Chg Total 82-Wages & Benefits 979,444 735,432 661,990 841,951 179,961 27.2% 70.5% 83-Planned Operations 151,235 195,844 660,594 189,900 (470,694) -71.3% 15.9% 85-Required Operations 10,561 12,575 10,389 5,815 (4,574) -44.0% 0.5% 88-Operations -Internal 76,550 126,772 121,438 155,955 34,517 28.4% 13.1% 90-Debt Service - 3,765 - - 0.0% 0.0%
92-Capital Outlay - - - - 0.0% 0.0%
Total Engineering 1,217,790 1,074,388 1,454,411 1,193,621 (260,790) -17.9% 100% FY25 vs FY26 Change
Actual Actual Budget Budget Dollar Pct % of
Streets Category Expenditures 2022/23 2023/24 2024/25 2025/26 Change Chg Total 82-Wages & Benefits 1,101,605 1,578,308 1,845,441 1,666,518 (178,923) -9.7% 60.9% 83-Planned Operations 494,759 519,631 1,027,761 790,600 (237,161) -23.1% 28.9% 85-Required Operations 26,200 80,404 83,470 72,210 (11,260) -13.5% 2.6% 88-Operations -Internal 102,463 193,605 167,445 207,520 40,075 23.9% 7.6% 90-Debt Service 9,997 2,711 - - 0.0% 0.0%
92-Capital Outlay 304,840 9,921 145,735 - (145,735) -100.0% 0.0% 93-Capital Projects 91,531 45,829 72,778 - (72,778) -100.0% 0.0% Total Streets 2,131,395 2,430,409 3,342,630 2,736,848 (605,782) -18.1% 100% FY25 vs FY26 Change
Actual Actual Budget Budget Dollar Pct % of
Public Facilities Category
Expenditures
2022/23 2023/24 2024/25 2025/26 Change Chg Total
82-Wages & Benefits 468,990 670,082 609,196 840,452 231,256 38.0% 10.5% 83-Planned Operations 393,410 430,382 772,556 916,485 143,929 18.6% 11.5% 85-Required Operations 175,691 204,616 282,129 311,485 29,356 10.4% 3.9% 88-Operations -Internal 168,461 242,999 260,365 374,904 114,539 44.0% 4.7% 90-Debt Service - 2,224 - - 0.0% 0.0%
92-Capital Outlay 24,523 - 205,738 - (205,738) -100.0% 0.0% 93-Capital Projects 435,776 729,780 1,636,826 5,551,000 3,914,174 239.1% 69.4% Total Public Facilities 1,666,851 2,280,083 3,766,810 7,994,326 4,227,516 112.2% 100% FY25 vs FY26 Change
Actual Actual Budget Budget Dollar Pct % of
Building Inspection Category
Expenditures
2022/23 2023/24 2024/25 2025/26 Change Chg Total
82-Wages & Benefits 828,819 1,002,238 1,067,705 1,132,690 64,985 6.1% 71.1% 83-Planned Operations 305,853 145,365 279,720 271,100 (8,620) -3.1% 17.0% 85-Required Operations 1,413 954 2,500 1,000 (1,500) -60.0% 0.1% 88-Operations -Internal 90,113 150,588 147,193 188,869 41,676 28.3% 11.9% 90-Debt Service 13,378 1,439 - - 0.0% 0.0%
92-Capital Outlay - 10,720 - - 0.0% 0.0%
Total Building Inspection 1,239,576 1,311,304 1,497,118 1,593,659 96,541 6.4% 100% FY25 vs FY26 Change
Actual Actual Budget Budget Dollar Pct % of
Code Compliance Category
Expenditures
2022/23 2023/24 2024/25 2025/26 Change Chg Total
82-Wages & Benefits 76,332 112,045 124,444 128,316 3,872 3.1% 73.0% 83-Planned Operations 67,614 19,456 36,600 38,150 1,550 4.2% 21.7% 85-Required Operations - - 600 - (600) -100.0% 0.0%
88-Operations -Internal 4,016 6,432 7,495 9,210 1,715 22.9% 5.2% 90-Debt Service - 109 - - 0.0% 0.0%
Total Code Compliance 147,962 138,042 169,139 175,676 6,537 3.9% 100% 2025/26 SHAFTER OPERATING BUDGET 67

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FY25 vs FY26 Change
Actual Actual Budget Budget Dollar Pct % of
Facility Maintenance Category
Expenditures
2022/23 2023/24 2024/25 2025/26 Change Chg Total
93-Capital Projects 1,242 408,669 205,000 200,000 (5,000) -2.4% 100.0% Total Facility Maintenance 1,242 408,669 205,000 200,000 (5,000) -2.4% 100% FY25 vs FY26 Change
Actual Actual Budget Budget Dollar Pct % of
Veterinary Care Category Expenditures 2022/23 2023/24 2024/25 2025/26 Change Chg Total 83-Planned Operations - 130,519 115,900 143,450 27,550 23.8% 100.0% Total Veterinary Care - 130,519 115,900 143,450 27,550 23.8% 100% FY25 vs FY26 Change
Actual Actual Budget Budget Dollar Pct % of
Community Engagement Category
Expenditures
2022/23 2023/24 2024/25 2025/26 Change Chg Total
82-Wages & Benefits - - 29,475 30,802 1,327 4.5% 73.6%
83-Planned Operations - - 13,800 11,050 (2,750) -19.9% 26.4% Total Community Engagement - - 43,275 41,852 (1,423) -3.3% 100% FY25 vs FY26 Change
Actual Actual Budget Budget Dollar Pct % of
Employee Engagement Committee
Category Expenditures
2022/23 2023/24 2024/25 2025/26 Change Chg Total
83-Planned Operations - - - 25,000 25,000 0.0% 0.0%
Total Employee Engagement Committee - - - 25,000 25,000 0.0% 100% FY25 vs FY26 Change
Actual Actual Budget Budget Dollar Pct % of
Community Events Category
Expenditures
2022/23 2023/24 2024/25 2025/26 Change Chg Total
82-Wages & Benefits - 1,684 429 40,507 40,078 9342.2% 55.6% 83-Planned Operations - 5,889 36,322 32,400 (3,922) -10.8% 44.4% Total Community Events - 7,573 36,751 72,907 36,156 98.4% 100% 68 SHAFTER OPERATING BUDGET 2025/26

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GENERAL FUND FIVE-YEAR PROJECTION
2025/26 SHAFTER OPERATING BUDGET 69
Five-Year Projection
22/23 Actual 23/24 Actual
24/25
Projected
25/26
Proposed
26/27
Forecast
27/28
Forecast
28/29
Forecast
29/30
Forecast
Beg. Fund Balance $ 59,264,991 $ 67,402,594 $ 77,972,542 $ 81,378,813 $ 74,568,625 $ 74,171,119 $ 76,627,972 $ 78,560,190 Revenues 41,004,949 36,629,793 34,074,779 37,353,870 38,100,947 38,862,966 39,640,225 40,433,030 Labor Costs 12,706,620 14,675,162 15,982,265 20,372,847 21,082,168 21,809,222 22,554,453 23,318,314 Operating Expenditures 4,410,909 4,163,760 5,231,587 5,843,169 6,193,759 6,565,385 6,959,308 7,376,866 Utilty Costs 445,453 595,633 692,847 698,499 726,439 755,497 785,717 817,146 Internal Charges 1,693,075 2,876,825 3,740,024 3,744,318 3,819,204 3,895,588 3,973,500 4,052,970 Non-Operating Charges 12,038,411 2,917,459 2,624,395 2,624,395 2,676,883 2,730,421 2,785,029 2,840,730 ST Operating Expenditures 31,294,468 25,228,839 28,271,118 33,283,228 34,498,453 35,756,113 37,058,007 38,406,026 Capital Equipment & Fleet 788,301 607,261 641,012 - - - - - CIP 541,046 1,416,119 1,756,378 10,880,830 4,000,000 650,000 650,000 650,000 ST Capital Expenditures 1,329,347 2,023,380 2,397,390 10,880,830 4,000,000 650,000 650,000 650,000 GAAP Adjustments 243,531 (1,192,374) - - - - - -
Net Change 8,137,603 10,569,948 3,406,271 (6,810,188) (397,506) 2,456,853 1,932,218 1,377,004 End. Fund Balance 67,402,594 77,972,542 81,378,813 74,568,625 74,171,119 76,627,972 78,560,190 79,937,194 67,402,594
77,972,542
81,378,813
74,568,625 74,171,119 76,627,972 78,560,190 79,937,194
-
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
22/23 Actual 23/24 Actual 24/25 Projected 25/26 Proposed 26/27 Forecast 27/28 Forecast 28/29 Forecast 29/30 Forecast Fiscal Year
End. Fund Balance

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General
Actual Actual Budget 11Mo Actual Projection Budget
Account 2022/23 2023/24 2024/25 2024/25 2024/25 2025/26 400000-Prop Tax - Current Sec 2,169,420 2,638,263 2,795,000 1,699,759 2,795,000 2,822,950 400001-Prop Tax - Current Unsec 264,476 267,050 292,477 293,684 292,476 295,000 400002-Prop Tax - Supp Current Sec 65,157 67,610 50,500 30,558 50,500 51,005 400003-Prop Tax - Supp Current Unsec 1,973 3,558 2,100 2,502 3,270 3,280 400004-Prop Tax - Prior Sec 23,843 15,293 24,400 23,093 23,500 23,500 400005-Prop Tax - Prior Unsec 6,214 892 - (916) 480 500 400006-Prop Tax - Supp Prior Sec 5,780 9,413 8,000 7,383 8,000 8,080 400008-Prop Tax - State-Aid Home Exem 16,285 17,157 16,700 8,446 14,600 14,800 400009-Prop Tax - Aircraft (5,437) 10,102 9,616 9,616 10,000 10,000 400010-Prop Tax - In Lieu of VLF 3,933,782 4,400,954 4,455,000 2,429,558 4,455,000 4,499,550 400011-Prop Tax - RDA Pass Thru 61,131 62,914 67,839 67,838 68,000 68,000 400012-Prop Tax - ABx1 26 Excess 250,026 203,020 182,160 182,160 200,000 250,000 400013-Prop Tax - Other In Lieu Taxes 4,825 1,186 5,000 - 5,000 5,050 400100-Sales Tax - Bradley-Burns 25,136,604 18,852,252 15,094,072 14,422,060 17,175,353 17,965,353 400101-Sales Tax - Prop 172 37,917 33,939 38,500 31,162 38,500 38,885 400200-Franchise Tax - Electricity 592,859 596,775 605,000 - 605,000 611,050 400201-Franchise Tax - Natural Gas 136,248 157,506 139,000 - 139,000 140,390 400202-Franchise Tax - Refuse 462,093 1,194,512 753,000 497,546 753,000 760,530 400203-Franchise Tax - Cable 90,602 59,735 92,500 53,412 92,500 93,425 400400-Real Property Trans Tax 111,561 95,844 114,800 73,619 114,800 115,948 400700-Motor Vehicle License Fee/Tax 20,999 26,332 35,044 35,044 35,500 37,000 Sub-Total 70-Taxes $33,386,358 $28,714,307 $24,780,708 $19,866,524 $26,879,479 $27,814,296 410011-In-Kind Contributions - - - - - 160,000
410100-Building Fees - Misc 15,616 15,078 17,500 7,064 16,000 16,000 410150-Abatement Fees 27,041 - - - - -
410400-Planning Fees - Zone & Subdiv 471,248 303,744 380,901 443,149 381,000 310,000 410500-Police Fees - Misc 38,741 27,386 28,630 17,476 28,630 28,916 410501-Police Fees - Vehicle Impound 24,336 23,998 37,310 41,067 37,310 37,683 410502-Police Feees - Range 21,055 20,495 16,360 19,072 16,500 18,500 410503-Police Fees-SRO 115,082 131,200 101,649 117,887 102,000 80,000 410600-Education Fees - Misc - 35 - - - -
410602-Education Fees - Books Sales - - - 116 - -
410700-Engineering Fees - Misc 49,257 25,010 239,948 242,803 260,000 450,000 410701-Offsite Plan Check and Inspect 576,658 32,823 35,000 511,192 35,000 35,350 410801-Streets Fees - Sweeping 2,739 2,739 2,730 1,370 1,400 1,400 410900-Admin Fees - Misc 4,400 4,490 2,016 1,632 2,320 1,526 410901-Admin Fees - New Accts 7,980 7,480 6,200 7,660 6,200 7,500 410902-Admin Fees - Replace Billing - 40 - - - -
411000-Animal Control - Misc 5,295 6,595 5,020 6,035 5,000 5,050 411001-Animal Control - Shelter Fees 1,585 2,080 2,440 1,545 1,800 1,800 411002-Animal Control - Adoption Fees 7,970 6,495 9,880 3,415 8,500 8,500 412510-Late Fees 9,520 31,677 48,300 51,695 - -
415000-Miscelaneous Fees 239,687 330,091 80,380 2,709 250,380 250,384 Sub-Total 71-Fees for Service $1,619,330 $972,051 $1,014,264 $1,475,887 $1,152,040 $1,412,609 430000-Business License Fee 97,166 75,287 106,000 90,232 93,500 93,500 430100-Animal License Fee 3,330 3,370 3,200 1,710 3,200 3,232 430200-Encroachment Permit 5,401 7,938 6,398 10,153 4,600 8,000 430300-Building Permits 1,579,694 1,129,271 1,389,044 1,648,763 1,700,000 3,150,000 435000-Misc Permits 760 422 750 427 750 758
Sub-Total 73-License & Permits $1,686,351 $1,216,383 $1,505,392 $1,751,285 $1,802,050 $3,255,490 440002-Fines - Police 9,902 26,854 20,258 27,810 16,000 16,160 440200-Penalties 2,776 2,676 9,744 10,526 8,600 8,686
Sub-Total 74-Fines, Forfeitures, $22,827 $42,864 $30,002 $38,336 $24,600 $24,846 450000-Lease Revenues 500,237 569,087 500,000 227,055 450,000 505,000 450100-Facility Rental - - 7,380 5,266 7,000 17,070
450200-Park Rental - 510 8,358 5,812 6,540 6,607
450400-Mineral Rights 27,432 21,633 26,490 13,454 26,490 26,755 Sub-Total 75-Rents & Concessions $539,675 $607,408 $542,228 $251,587 $490,030 $555,432 460000-Investment Portfolio Earnings 1,838 1,830 1,332 1,332 1,400 1,500 460002-Interest 5691 Saving 80,892 212,128 983,627 725,347 480,000 480,000 460015-Interest CA Class 67,103 333,419 437,035 327,134 350,000 380,000 460020-Interest LAIF 116,017 214,072 116,200 32,007 116,200 80,000

GENERAL FUND ACCOUNT DETAILS
70 SHAFTER OPERATING BUDGET 2025/26

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General
Actual Actual Budget 11Mo Actual Projection Budget
Account 2022/23 2023/24 2024/25 2024/25 2024/25 2025/26 460021-Interest Investments 913,841 1,254,768 910,100 1,124,732 910,100 1,350,000 460100-Interest - Property Tax 1,199 4,514 1,000 241 1,000 1,010 460145-Interest - Leases 14,950 14,520 - - - -
469900-Allocated Interest 66,176 153,960 67,200 (454,798) 67,200 180,000 Sub-Total 76-Investment Earnings $1,262,016 $2,189,211 $2,516,494 $1,755,995 $1,925,900 $2,472,510 470000-CA Grant - - 1,190,424 183,833 - -
470003-CA Grant - AB109 1,419 7,598 - 4,886 - -
470004-CA Grant - POST Train Reimb 20,945 23,077 18,427 19,215 - - 470005-CA Grant- HIDTA 12,925 - - - - -
470020-CA KERNCOG HUD REAP - 73,166 - - - -
470050-CA Grant - Library 61,736 35,561 - - - -
470060-CA Grant - LCTOP - 38,000 - - - -
470108-FED GRNT County Pass Thru (29,631) - - - - -
470300-Donations - Misc 9,073 38,500 - 750 - -
Sub-Total 77-Grants & Donations $172,140 $245,316 $1,208,851 $208,684 $0 $0 480000-Sale of Prop - Capitalized - 1,170 - 2,380 - -
480100-Misc Refunds - 535 31,993 35,617 24,680 24,927
Sub-Total 78-Other Revenue $29,895 $42,884 $31,993 $37,997 $24,680 $24,927 416000-Internal Admin Charges 353,729 353,729 354,000 265,500 354,000 357,540 416001-Ind Cost Allocation - Operat 1,416,064 1,551,066 1,422,000 1,066,500 1,422,000 1,436,220 Sub-Total 80-Operations -Internal $1,769,793 $1,904,795 $1,776,000 $1,332,000 $1,776,000 $1,793,760 Total Revenues $40,488,385 $35,935,219 $33,405,932 $26,718,295 $34,074,779 $37,353,870 500000-Full Time Wages 107,164 131,006 11,629,719 7,778,793 10,051,005 12,867,738 500100-Part Time Wages 2,600 3,000 754,052 435,521 501,690 623,252 500400-Overtime 18,361 810 321,309 362,053 336,985 197,113 500401-Overtime - Court 2,089 132 6,000 1,234 3,000 6,060 500406-Overtime - Holiday 3,800 53,261 - 87,458 115,150 120,000 500500-Cellphone Allowance 1,960 1,812 33,300 25,880 35,990 39,180 500501-Auto Allowance 6,364 5,870 42,406 35,790 48,775 54,696 500502-Uniform & Equipment Allowance 1,423 2,669 82,975 50,234 58,470 66,225 500503-Education Reimbursement 576 269 6,000 3,648 10,700 10,030 500504-One-Time Compensation 4,798 - 75,984 - - -
500506-Incentive- Bilingual Pay 644 1,199 99,453 97,223 130,345 154,843 500507-Incentive- Degree - 3,883 31,272 31,337 42,850 48,528 500508-Incentive-Certificate Pay 158 5,280 186,945 146,042 191,117 206,455 500509-Incentive-Canine Handler 1,740 1,261 2,437 - - - 500510-Incentive-Training Officer - - 2,000 1,708 - -
500512-Incentive- Traffic - - 39 39 - -
500600-Retirement 9,456 - - - - -
500601-Retirement - Supp Pmts - 1,400 - - - -
500602-Unfunded Accr. Liab. (UAL) 3,424 - 31,300 30,800 30,615 30,760 500603-PERS 3069 Misc. Classic 22,651 57,356 254,852 189,074 248,020 268,727 500604-PERS 26454 Misc. Pepra 5,461 18,371 310,312 249,531 338,735 419,587 500605-PERS 3070 Safety Classic 130,126 258,131 216,393 150,542 198,200 208,847 500606-PERS 25405 Safety Pepra 134,657 338,265 418,295 269,225 349,750 601,702 500700-OPEB - Health Insurance - - 52,500 31,987 55,631 7,500 500800-Health Insurance 75,016 95,834 1,851,782 1,280,237 1,671,480 2,305,500 500801-Dental Insurance 2,541 1,977 50,721 34,535 46,945 63,779 500802-Vision Insurance 644 686 23,582 16,221 21,348 28,899 500803-Life Insurance 928 1,010 32,783 25,568 38,050 38,538 500880-Work Comp Insurance 1,409 1,622 561,954 466,218 605,479 984,942 500990-Non-Cash Labor Cost Allocation 4,613 4,383 - - - - 509000-Payroll Taxes 8,240 10,360 825,271 650,985 851,935 1,019,946 Sub-Total 82-Wages & Benefits $12,706,620 $14,675,162 $17,903,636 $12,451,883 $15,982,265 $20,372,847 510000-Office Supplies - 29 92,593 45,487 59,180 59,407 510001-Departmental Supplies 576 4,781 443,875 303,307 388,514 384,380 510003-PAL / Explorer Supplies 25 - - - - -
510006-Food/Meals - - - 2,046 - 17,500
510011-In-Kind Contributions - - - - - 160,000
510012-Medical Supplies - 19,175 13,000 12,429 13,000 13,000 510014-Canine Supplies K9 2,186 1,243 - - - -
2025/26 SHAFTER OPERATING BUDGET 71

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General
Actual Actual Budget 11Mo Actual Projection Budget
Account 2022/23 2023/24 2024/25 2024/25 2024/25 2025/26 510015-Books 2,822 43,519 49,500 18,335 49,500 49,945
510016-Classroom Supplies 869 - 13,500 9,573 13,500 13,650 510060-Med/Safety Test 1,120 - - - - -
510100-Service Agreements 1,190 801 99,000 28,584 95,695 122,669 510103-Postage & Freight 1,430 723 14,870 10,853 15,950 17,461 510104-Advertising 3,470 6,768 14,500 9,690 11,000 14,300 510105-Software Licensing 708 - - - - 25,000
510106-Subscriptions & Dues 4,395 506 92,832 52,787 87,040 89,961 510109-Janitorial Services - - 61,000 21,950 26,020 25,000 510110-Landscaping Services - 2,403 370,123 29,174 250,385 351,000 510111-Vet Care Services 53,488 114 52,850 39,314 62,850 81,000 510113-CA Law Enfc Telcom Sys (CLETS) 12,307 9,906 10,000 6,753 10,000 10,000 510114-Contract Services - 6,570 97,875 49,170 38,500 332,700 510115-Recruitment 313 - 84,530 32,793 87,118 78,000
510116-Employee Dev & Reten (SEDAC) 19,792 25,658 25,000 15,790 25,000 - 510117-Traffic Sig. Operation & Maint 33,335 66,033 62,500 20,117 50,000 50,000 510120-DUI Crime Lab 15,886 11,213 15,900 13,303 13,303 15,000 510121-Streetlight Repair and Maint. 45,640 42,962 152,592 107,820 75,000 75,000 510124-Spay/Neuter Expenses 36,000 - 33,600 18,860 33,600 33,000 510130-Graffiti Removal 1,241 4,042 5,000 2,977 2,500 2,500 510150-Software Subscription 62,158 770 475,585 372,193 474,480 478,411 510155-IT Subscription - 64,158 - - - -
510200-Repairs & Maintenance 696 24 248,762 108,537 224,205 213,480 510202-Hardware & Tools - 2,272 254,085 217,860 200,615 34,710 510204-Equipment Repair - 68 140,675 101,626 86,625 85,005 510205-Building Repair & Maintenance - 27,848 82,065 35,958 80,143 69,276 510300-Vehicle Operations 136 61 208,622 161,267 221,035 228,045 510301-Vehicle Operations - Supplies - - 500 - 500 505
510302-Vehicle Operations - Fuel 8,020 8,272 337,889 187,306 275,850 279,750 510400-Professional Services 51,618 120 1,091,069 413,006 837,006 970,058 510401-Engineering Services 4,000 60,283 549,300 44,274 80,000 80,000 510402-Accounting & Auditing Services 129,627 118,610 109,000 59,252 109,000 109,000 510403-Actuarial Services 12,500 - 13,500 - 13,500 13,500 510405-Property Tax - Administration 27,446 27,391 27,194 - 27,194 27,466 510420-Legal Services 3,763 - 202,500 269,851 252,500 232,500 510421-Legal Services - Personnel 90,132 57,876 100,000 14,782 100,000 101,000 510422-Legal Services - Litigation - - 50,000 - 50,000 50,500 510423-Legal Services - Bus Devel - 366,446 268,661 148,008 350,000 350,000 510501-Training 6,349 4,247 211,000 80,392 160,900 181,700 510505-Travel 1,343 571 170,579 71,329 129,529 158,900
510600-Rents & Leases - - 2,400 2,000 2,400 4,800
510601-Equipment Rental - 621 43,528 10,380 26,050 6,005 510602-Property Rental - - 71,600 65,500 19,650 22,650
510801-Outside Agency Costs 25,000 13,769 25,040 14,469 25,050 25,250 510802-Community Promotion - - 46,000 16,584 22,200 29,500 510804-Community Promotions - - 44,882 20,520 48,500 68,685 510806-Elections 5,443 - 10,000 - 7,000 -
510905-Water Testing/Samples - - 25,000 - - 2,000
Sub-Total 83-Planned Operations $4,410,909 $4,163,760 $6,614,076 $3,266,204 $5,231,587 $5,843,169 510118-Credit Card Processing Fees 4,085 7,349 8,000 8,220 12,900 12,900 510119-Bank Fees 2,859 7,317 1,910 2,184 2,720 2,750
510701-Communications 456 624 101,750 70,956 100,000 105,720 510704-Water 33,005 35,978 190,850 128,902 209,180 214,280 510705-Sewer 178 185 5,050 4,175 5,880 13,050
510706-Refuse 2,306 2,932 50,251 12,498 20,540 19,410
510707-Power 8,721 12,559 251,414 175,617 271,490 261,225 510708-Natural Gas 8,896 8,010 15,800 7,346 9,600 8,150 510805-Bad Debt Expense (17) 637 357 342 - -
510807-Regulatory & Permitting - - 5,029 3,446 3,450 3,531 510809-Assessment fees 174 277 58,234 50,770 55,807 56,190 510810-Misc Over/Short (109) 319 - (115) - -
511001-Fees & Chgs 7135 Checking 14 - 390 - 390 394
72 SHAFTER OPERATING BUDGET 2025/26

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General
Actual Actual Budget 11Mo Actual Projection Budget
Account 2022/23 2023/24 2024/25 2024/25 2024/25 2025/26 511002-Fees & Chgs 5691 Saving - - 890 - 890 899
Sub-Total 85-Required Operations $445,453 $595,633 $689,925 $464,341 $692,847 $698,499 520000-Asset Replace - - 243,525 2,480 243,525 245,961
520100-Internal ISF Chrg - Shop 4,135 11,535 185,649 131,546 185,649 187,507 520200-Internal ISF Chrg - Building 6,241 8,367 533,550 600,243 808,329 808,329 520300-Internal ISF Chrg - IT 20,483 33,767 1,166,650 1,071,021 1,485,897 1,485,897 520400-Internal ISF Chrg - Liability 8,649 13,878 782,760 688,384 1,016,624 1,016,624 Sub-Total 88-Operations -Internal $1,693,075 $2,876,825 $2,912,134 $2,493,674 $3,740,024 $3,744,318 550100-Principal Payments - 2,231 - - - -
Sub-Total 90-Debt Service $151,833 $48,864 $0 $0 $0 $0
510803-Development Agreements 11,886,578 2,868,595 2,868,594 699,368 2,624,395 2,624,395 Sub-Total 91-Other Non-Operationa $11,886,578 $2,868,595 $2,868,594 $699,368 $2,624,395 $2,624,395 570000-Furniture & Fixtures - - 12,397 12,397 - -
570100-Automotive Equipment 193,174 - 616,787 489,710 384,000 - 570200-Machinery & Equipment - - 437,588 312,944 257,012 - Sub-Total 92-Capital Outlay $788,301 $607,261 $1,066,772 $815,050 $641,012 $0 580100-Capital Prj.- Infrastructure 91,531 45,829 72,778 83,835 - - 580200-Capital Prj.- Buildings & Imp. - - 2,091,119 566,707 1,678,469 10,130,830 580300-Capital Prj.- Other Imp. 879 - 102,057 26,057 77,909 750,000 Sub-Total 93-Capital Projects $541,046 $1,416,119 $2,265,954 $671,599 $1,756,378 $10,880,830 Total Expenses $32,623,815 $27,252,219 $34,321,091 $20,862,119 $30,668,508 $44,164,058 490200-Trans In - Federal Grants 327,667 423,647 - - - - 490202-Trans In - SLEF 188,897 205,927 - - - -
490209-Trans In - CDBG - 65,000 - - - -
Sub-Total 79-Transfers-In $516,564 $694,574 $0 $0 $0 $0 Total Revenues $516,564 $694,574 $0 $0 $0 $0
Total General Net Surplus/(Deficit) $8,381,134 $9,377,574 ($915,159) $5,856,176 $3,406,271 ($6,810,188) 2025/26 SHAFTER OPERATING BUDGET 73

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74 SHAFTER OPERATING BUDGET 2025/26

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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. 76 SHAFTER OPERATING BUDGET 2025/26

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City Council
Actual Actual Budget 11Mo Actual Projection Budget
2022/23 2023/24 2024/25 2024/25 2024/25 2025/26
82-Wages & Benefits
500100-Part Time Wages 13,200 13,200 13,200 11,000 13,200 13,200 500800-Health Insurance - - - - - 105,756
500801-Dental Insurance - - - - - 2,450
500802-Vision Insurance - - - - - 974
500990-Non-Cash Labor Cost Allocation - 972 - - - -
509000-Payroll Taxes 1,565 1,505 1,287 1,018 1,230 1,221 Total 82-Wages & Benefits $14,765 $15,677 $14,487 $12,018 $14,430 $123,601 83-Planned Operations
510000-Office Supplies 613 612 600 682 800 600
510001-Departmental Supplies 3,004 3,561 3,000 2,363 3,000 3,000 510006-Food/Meals - - - 609 - 7,500
510011-In-Kind Contributions - - - - - 160,000
510100-Service Agreements 1,425 924 1,500 474 1,500 1,500 510103-Postage & Freight - 9 15 15 20 -
510106-Subscriptions & Dues 24,409 25,135 32,000 10,446 27,000 32,000 510110-Landscaping Services 1,171 1,520 - - - -
510300-Vehicle Operations 119 150 100 39 100 300
510302-Vehicle Operations - Fuel - 24 750 10 50 750
510400-Professional Services 15,126 - - - - -
510501-Training 18,207 12,221 15,000 3,935 8,000 7,500
510505-Travel 9,695 9,801 8,000 - 1,000 4,000
510801-Outside Agency Costs 10 41 40 40 50 -
510802-Community Promotion 20,780 20,431 40,000 16,089 20,000 20,000 510804-Community Promotions - - - - - 20,000
Total 83-Planned Operations $94,559 $74,429 $101,005 $34,702 $61,520 $257,150 85-Required Operations
510701-Communications - - 574 802 600 -
510707-Power 795 1,130 1,490 822 1,010 1,100
Total 85-Required Operations $795 $1,130 $2,064 $1,624 $1,610 $1,100 88-Operations -Internal
520200-Internal ISF Chrg - Building 3,120 4,183 4,771 5,368 7,229 7,229 520300-Internal ISF Chrg - IT 6,862 11,336 10,630 9,760 13,538 13,538 Total 88-Operations -Internal $9,982 $15,519 $15,401 $15,128 $20,767 $20,767 Expenses $120,101 $106,755 $132,957 $63,472 $98,327 $402,618 Total City Council Net Surplus/(Deficit) ($120,101) ($106,755) ($132,957) ($63,472) ($98,327) ($402,618) 2025/26 SHAFTER OPERATING BUDGET 77

CITY COUNCIL

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City Manager Department Descrip�on of Major Services:

The City Manager acts as the principal administra�ve officer for the City, responsible for the planning, organiza�on, and direc�on of all municipal opera�ons. This role includes oversight of City expenditures and the development of the annual budget. The City Manager offers recommenda�ons to the City Council regarding program op�ons and ensures the effec�ve implementa�on of programs approved by the Council. Addi�onally, the City Manager directly oversees all Human Resources func�ons within the City.

Fiscal Year 2024-25 Highlights and Accomplishments
 Filled vacant posi�on of Economic Development Director  Filled the vacated Chief of Police posi�on
 Re-structured the City Manager’s Department to hire an Execu�ve Assistant to provide administra�ve support
 Ini�ated the process of establishing agreements with three major west coast port facili�es, boos�ng Sha�er’s economic outlook. Project now managed by Economic Development
 Scheduled and facilitated regular mee�ngs with members of the City Council  Oversight of the annual dra� budget and effec�ve alloca�on of resources  Enhanced employee reten�on by providing advancement opportuni�es for internal talent
 Comple�on of branding project ini�ated in prior fiscal years Fiscal Year 2025-26 Goals and Objec�ves
 Ensure finaliza�on of rail lease agreement to the benefit of the Sha�er economy  Collaborate with departments to restructure staffing as needed to provide an opera�ons-first approach, suppor�ng staff in the execu�on of their du�es  Enhance public educa�on and outreach ini�a�ves regarding the growth in Sha�er and poten�al opportuni�es
 Secure a grant writer (budget permi�ng) to enhance our ability to capitalize on nongeneral fund funding opportuni�es 78 SHAFTER OPERATING BUDGET 2025/26

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CITY MANAGER
City Manager
Actual Actual Budget 11Mo Actual Projection Budget
2022/23 2023/24 2024/25 2024/25 2024/25 2025/26
71-Fees for Service
415000-Miscelaneous Fees 320 - 20 - 20 20
Total 71-Fees for Service $320 $0 $20 $0 $20 $20
Revenues $320 $0 $20 $0 $20 $20
82-Wages & Benefits
500000-Full Time Wages 355,340 409,944 529,318 438,621 530,675 419,820 500100-Part Time Wages - 5,939 - 9,914 9,920 -
500400-Overtime 483 5 500 10 15 -
500500-Cellphone Allowance 2,306 2,393 2,400 1,834 2,410 2,460 500501-Auto Allowance 6,111 7,447 7,800 5,799 7,600 7,800 500502-Uniform & Equipment Allowance 15 - 200 - - -
500503-Education Reimbursement - - 3,000 - 3,000 3,030
500506-Incentive- Bilingual Pay 1,448 1,620 1,440 1,667 2,165 2,160 500508-Incentive-Certificate Pay 158 5,280 6,701 4,910 6,500 7,280 500600-Retirement 9,456 - - - - -
500602-Unfunded Accr. Liab. (UAL) 2,766 - - 867 870 880 500604-PERS 26454 Misc. Pepra 16,930 26,550 23,998 22,349 29,745 28,525 500700-OPEB - Health Insurance - - - 6,026 7,500 -
500800-Health Insurance (1,306) - 45,444 47,719 62,740 60,073 500801-Dental Insurance 1,463 1,278 1,265 1,213 1,590 1,506 500802-Vision Insurance 656 561 556 556 720 660
500803-Life Insurance 1,365 1,468 1,401 1,178 1,565 1,495 500880-Work Comp Insurance 2,499 2,627 2,223 1,600 1,990 1,782 500990-Non-Cash Labor Cost Allocation 6,172 12,872 - - - - 509000-Payroll Taxes 23,201 27,206 27,390 29,365 35,335 30,081 Total 82-Wages & Benefits $475,192 $549,044 $653,636 $573,628 $704,340 $567,552 83-Planned Operations
510000-Office Supplies 720 1,088 1,500 721 1,100 1,500
510001-Departmental Supplies 10,681 3,731 3,000 2,648 3,400 3,700 510100-Service Agreements 3,382 1,171 3,000 474 1,500 2,500 510103-Postage & Freight 179 126 300 23 100 250
510106-Subscriptions & Dues 6,616 2,438 4,500 1,843 2,500 4,000 510110-Landscaping Services 1,171 1,520 - - - -
510115-Recruitment - 319 6,783 6,783 7,000 -
510150-Software Subscription 1,342 1,849 1,500 2,499 2,500 3,500 510200-Repairs & Maintenance 682 49 - - - -
510202-Hardware & Tools - 525 910 910 950 -
510300-Vehicle Operations 136 61 122 212 500 300
510302-Vehicle Operations - Fuel - 24 500 - 100 500
510400-Professional Services 21,668 4,512 25,000 39 10,000 10,000 510420-Legal Services 1,675 - - - - -
510501-Training 16,707 18,987 15,000 11,336 12,400 6,000 510505-Travel 4,904 6,811 8,000 (46) 2,000 4,500
510802-Community Promotion 3,114 2,667 3,500 248 350 1,000 Total 83-Planned Operations $72,977 $45,878 $73,615 $27,690 $44,400 $37,750 85-Required Operations
510701-Communications 1,368 1,512 3,350 1,447 2,200 2,200 510707-Power 53 53 150 32 40 40
510807-Regulatory & Permitting 14 - - - - -
Total 85-Required Operations $1,435 $1,565 $3,500 $1,479 $2,240 $2,240 88-Operations -Internal
520000-Asset Replace - - 10,200 - 10,200 10,302
520100-Internal ISF Chrg - Shop 451 2,051 851 602 851 860 520200-Internal ISF Chrg - Building 6,241 8,367 9,543 10,735 14,457 14,457 520300-Internal ISF Chrg - IT 12,146 20,047 18,820 17,277 23,970 23,970 520400-Internal ISF Chrg - Liability 18,256 29,294 28,770 25,302 37,366 37,366 Total 88-Operations -Internal $37,094 $59,759 $68,184 $53,916 $86,844 $86,955 2025/26 SHAFTER OPERATING BUDGET 79

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City Manager
Actual Actual Budget 11Mo Actual Projection Budget
2022/23 2023/24 2024/25 2024/25 2024/25 2025/26
90-Debt Service
550100-Principal Payments - 312 - - - -
Total 90-Debt Service $0 $312 $0 $0 $0 $0
93-Capital Projects
580200-Capital Prj.- Buildings & Imp. 7,457 - - - - -
Total 93-Capital Projects $7,457 $0 $0 $0 $0 $0
Expenses $594,155 $656,558 $798,935 $656,713 $837,824 $694,497 Total City Manager Net Surplus/(Deficit) ($593,835) ($656,558) ($798,915) ($656,713) ($837,804) ($694,477) City Attorney
Actual Actual Budget 11Mo Actual Projection Budget
2022/23 2023/24 2024/25 2024/25 2024/25 2025/26
83-Planned Operations
510420-Legal Services 341,556 317,190 200,000 269,851 250,000 230,000 510421-Legal Services - Personnel 90,132 57,876 100,000 14,782 100,000 101,000 510422-Legal Services - Litigation - - 50,000 - 50,000 50,500 Total 83-Planned Operations $431,688 $375,066 $350,000 $284,633 $400,000 $381,500 Expenses $431,688 $375,066 $350,000 $284,633 $400,000 $381,500 Total City Attorney Net Surplus/(Deficit) ($431,688) ($375,066) ($350,000) ($284,633) ($400,000) ($381,500)

CITY ATTORNEY

COMMUNITY ENGAGEMENT
Community Engagement
Actual Actual Budget 11Mo Actual Projection Budget
2022/23 2023/24 2024/25 2024/25 2024/25 2025/26
82-Wages & Benefits
500100-Part Time Wages - - 27,110 17,357 28,630 28,613
500880-Work Comp Insurance - - 144 78 122 -
509000-Payroll Taxes - - 2,221 1,440 2,535 2,189
Total 82-Wages & Benefits $0 $0 $29,475 $18,875 $31,287 $30,802 83-Planned Operations
510000-Office Supplies - - 500 214 200 250
510001-Departmental Supplies - - 1,500 95 1,000 1,000
510006-Food/Meals - - - 67 - -
510104-Advertising - - 500 - 50 200
510106-Subscriptions & Dues - - 1,000 286 400 500
510150-Software Subscription - - 2,600 160 2,000 3,000
510300-Vehicle Operations - - - - - 200
510302-Vehicle Operations - Fuel - - 500 10 50 200
510501-Training - - 3,500 250 1,500 1,700
510505-Travel - - 2,700 129 1,000 1,000
510802-Community Promotion - - 1,000 101 700 3,000
Total 83-Planned Operations $0 $0 $13,800 $1,312 $6,900 $11,050 Expenses $0 $0 $43,275 $20,187 $38,187 $41,852
Total Community Engagement Net Surplus/
(Deficit)
$0 $0 ($43,275) ($20,187) ($38,187) ($41,852)
80 SHAFTER OPERATING BUDGET 2025/26

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2025/26 SHAFTER OPERATING BUDGET 81

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Community Services Department Descrip�on of Major Services:

The Community Services Department is responsible for the management and opera�on of the Sha�er Library & Learning Center, including its satellite loca�ons, mobile library services, outreach programs, and related projects. Furthermore, the department oversees the Sha�er Aqua�c Center and is ac�vely involved in revitaliza�on efforts for Sha�er Downtown. This involves coordina�ng special events, implemen�ng aesthe�c improvements, and managing public art ini�a�ves.

Fiscal Year 2024-25 Highlights and Accomplishments
 Increased Downtown Foot Traffic
o First Fridays and Farmers Market events (15 events) boosted Central Avenue foot traffic by 59% over the average event day, resul�ng in an addi�onal 10,000 downtown visits
 Downtown Study and Strategic Plan
o Ini�ated and advanced the comprehensive strategic plan for downtown revitaliza�on
 Downtown Business Roundtable
o Launched the Downtown Business Roundtable to foster collabora�on among local businesses
 First Fridays and Markets Partnership
o Formed a partnership with Hens Roost to operate First Fridays and Markets, scheduling 7 events for the FY 2025-26 season
 Infrastructure and Facility Improvements
o Completed the Library Plaza Project and office remodel  Digital Enhancements
o Refreshed the Library & Learning Center website to improve accessibility and user experience
 Library Services Expansion
o Launched the Libby electronic books pla�orm and Scoutmobile, collec�vely adding approximately 200 books to monthly circula�on with rapid growth Fiscal Year 2025-26 Goals and Objec�ves
 Enhance Downtown Ac�vity
o Increase downtown foot traffic through targeted events, strategic partnerships, and marke�ng efforts
 Boost Library Circula�on
o Elevate annual library circula�on from the current level of 22,400 visits  Aqua�c Center Contract
o Secure a contract with an operator for the Aqua�c Center to enhance community services
82 SHAFTER OPERATING BUDGET 2025/26

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COMMUNITY SERVICES
Education Partnership
Actual Actual Budget 11Mo Actual Projection Budget
2022/23 2023/24 2024/25 2024/25 2024/25 2025/26
71-Fees for Service
410011-In-Kind Contributions - - - - - 10,000
410600-Education Fees - Misc - 35 - - - -
410602-Education Fees - Books Sales - - - 116 - -
Total 71-Fees for Service $0 $35 $0 $116 $0 $10,000
77-Grants & Donations
470050-CA Grant - Library 61,736 35,561 - - - -
470300-Donations - Misc 9,073 38,500 - - - -
Total 77-Grants & Donations $70,809 $74,061 $0 $0 $0 $0 Revenues $70,809 $74,096 $0 $116 $0 $10,000
82-Wages & Benefits
500000-Full Time Wages 241,536 241,037 274,159 172,865 233,980 281,832 500100-Part Time Wages 254,381 284,433 528,478 272,240 338,080 534,773 500500-Cellphone Allowance - 6 2,400 1,853 2,830 3,360
500501-Auto Allowance - 25 4,800 3,212 4,230 4,320
500504-One-Time Compensation 5,386 3,252 2,800 - - -
500506-Incentive- Bilingual Pay - - 13,440 4,545 6,770 20,016 500600-Retirement 19,207 - - - - -
500602-Unfunded Accr. Liab. (UAL) - - - 808 630 635
500603-PERS 3069 Misc. Classic - 115 22,227 15,441 20,510 23,282 500604-PERS 26454 Misc. Pepra - - 5,969 11,137 14,180 7,648 500800-Health Insurance - 131 32,424 20,645 27,890 21,255 500801-Dental Insurance - 2 886 586 795 811
500802-Vision Insurance - 2 402 264 360 362
500803-Life Insurance - 4 860 659 915 969
500880-Work Comp Insurance - 6 1,517 2,158 2,670 1,129
500990-Non-Cash Labor Cost Allocation 2,216 10,491 - - - - 509000-Payroll Taxes 41,736 42,960 42,267 35,452 47,460 61,780 Total 82-Wages & Benefits $612,659 $672,032 $932,629 $541,865 $701,300 $962,172 83-Planned Operations
510000-Office Supplies - - 3,500 1,033 2,500 3,535
510001-Departmental Supplies - - 73,247 62,681 72,648 26,145 510006-Food/Meals - - - 386 - -
510015-Books 2,822 43,519 49,500 18,335 49,500 49,945
510016-Classroom Supplies - 17 13,500 9,573 13,500 13,650 510060-Med/Safety Test 1,120 - - - - -
510100-Service Agreements 5,238 4,583 7,000 1,151 1,077 - 510103-Postage & Freight - 14 500 233 250 101
510105-Software Licensing 36 80 - - - -
510109-Janitorial Services - - 37,000 550 1,020 -
510110-Landscaping Services - - 7,600 611 1,785 -
510115-Recruitment 256 1,372 1,500 1,364 1,500 1,500
510150-Software Subscription 300,239 27,268 39,500 36,024 37,500 38,000 510200-Repairs & Maintenance 7,925 - 20,000 2,585 20,000 20,200 510300-Vehicle Operations - - 3,580 1,680 2,100 3,535
510301-Vehicle Operations - Supplies - - 500 - 500 505
510302-Vehicle Operations - Fuel - - 5,167 167 5,200 5,050 510400-Professional Services 275 - 18,000 13,674 18,000 10,000 510501-Training 1,967 4,435 6,000 4,996 6,000 6,000
510505-Travel 928 4,274 5,500 428 5,500 4,000
510602-Property Rental 4,500 4,950 3,600 3,875 4,650 4,650 510804-Community Promotions 14,815 34,226 12,350 12,513 18,500 18,685 Total 83-Planned Operations $483,483 $279,657 $307,544 $171,859 $261,730 $205,501 85-Required Operations
510701-Communications 1,692 2,890 2,000 1,202 2,000 2,000 510704-Water 12 16 150 - - -
510705-Sewer 34 2 - - - -
510706-Refuse 2,074 1,106 - - 1,380 -
2025/26 SHAFTER OPERATING BUDGET 83

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Education Partnership
Actual Actual Budget 11Mo Actual Projection Budget
2022/23 2023/24 2024/25 2024/25 2024/25 2025/26
510707-Power 20,790 28,645 28,600 - 30,080 -
510708-Natural Gas 2,316 1,137 2,500 - 1,600 -
510809-Assessment fees 69 101 101 101 101 105
Total 85-Required Operations $26,987 $33,897 $33,351 $1,303 $35,161 $2,105 88-Operations -Internal
520000-Asset Replace - - 10,200 - 10,200 10,302
520200-Internal ISF Chrg - Building 18,145 37,457 27,767 31,237 42,066 42,066 520300-Internal ISF Chrg - IT 83,734 139,750 129,770 119,133 165,281 165,281 520400-Internal ISF Chrg - Liability 19,295 30,953 30,400 26,734 39,483 39,483 Total 88-Operations -Internal $121,174 $208,160 $198,137 $177,104 $257,030 $257,132 90-Debt Service
550100-Principal Payments - 987 - - - -
Total 90-Debt Service $59,919 $5,595 $0 $0 $0 $0
92-Capital Outlay
570100-Automotive Equipment - 218,472 - - - -
Total 92-Capital Outlay $0 $218,472 $0 $0 $0 $0
93-Capital Projects
580200-Capital Prj.- Buildings & Imp. - 37,588 134,560 134,560 - - Total 93-Capital Projects $0 $37,588 $134,560 $134,560 $0 $0 Expenses $1,304,222 $1,455,401 $1,606,221 $1,026,691 $1,255,221 $1,426,910 Total Education Partnership Net Surplus/
(Deficit)
($1,233,413) ($1,381,305) ($1,606,221) ($1,026,575) ($1,255,221) ($1,416,910) Community Events
Actual Actual Budget 11Mo Actual Projection Budget
2022/23 2023/24 2024/25 2024/25 2024/25 2025/26
82-Wages & Benefits
500000-Full Time Wages - 458 429 19,152 25,970 31,314
500400-Overtime - 545 - 3,930 - -
500500-Cellphone Allowance - 3 - 152 210 240
500501-Auto Allowance - 12 - 357 470 480
500506-Incentive- Bilingual Pay - - - 75 110 144
500602-Unfunded Accr. Liab. (UAL) - - - 61 - -
500603-PERS 3069 Misc. Classic - 57 - 1,711 2,300 2,587 500604-PERS 26454 Misc. Pepra - - - 406 590 849
500800-Health Insurance - 220 - 2,889 3,540 2,361
500801-Dental Insurance - 6 - 81 100 88
500802-Vision Insurance - 3 - 37 45 40
500803-Life Insurance - 4 - 86 110 106
500880-Work Comp Insurance - 98 - 488 320 126
500990-Non-Cash Labor Cost Allocation - 202 - - - -
509000-Payroll Taxes - 76 - 1,691 2,170 2,172
Total 82-Wages & Benefits $0 $1,684 $429 $31,116 $35,935 $40,507 83-Planned Operations
510150-Software Subscription - - 3,790 3,790 - -
510600-Rents & Leases - - - - - 2,400
510804-Community Promotions - 5,889 32,532 8,007 30,000 30,000 Total 83-Planned Operations $0 $5,889 $36,322 $11,797 $30,000 $32,400 Expenses $0 $7,573 $36,751 $42,913 $65,935 $72,907
Total Community Events Net Surplus/(Deficit) $0 ($7,573) ($36,751) ($42,913) ($65,935) ($72,907) 84 SHAFTER OPERATING BUDGET 2025/26

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City Clerk Descrip�on of Major Services:

The City Clerk is tasked with the documenta�on, prepara�on, and preserva�on of the minutes for each City Council mee�ng, as well as the official records of the City. Furthermore, the City Clerk is responsible for overseeing municipal elec�ons, providing cer�fied copies of official documents, maintaining the Municipal Code, and managing correspondence for the City Council.

This Division also handles the documenta�on, prepara�on, and preserva�on of minutes for special boards, commissions, and agencies, including but not limited to 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 Highlights and Accomplishments
 Conducted the Nomina�on Period and the November 5, 2024 General Municipal Elec�on for three City Council seats. Incumbents Gilbert T. Alvarado, Pete Espinoza, and Chad Givens took office on December 17, 2024
Fiscal Year 2025-2026 Goals and Objec�ves
 Develop Citywide Document Reten�on Program
 Codify Title 16 Subdivision Manual and Title 17 Zoning Ordinance as part of the Municipal Code Book with online accessibility instead of by separate codebook 86 SHAFTER OPERATING BUDGET 2025/26

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CITY CLERK
City Clerk
Actual Actual Budget 11Mo Actual Projection Budget
2022/23 2023/24 2024/25 2024/25 2024/25 2025/26
82-Wages & Benefits
500000-Full Time Wages 107,164 131,006 150,061 136,058 188,002 239,892 500500-Cellphone Allowance 1,205 1,208 1,200 892 1,180 1,200 500501-Auto Allowance 2,031 2,616 3,000 2,230 3,000 3,000 500503-Education Reimbursement - - 3,000 - 3,000 3,000
500504-One-Time Compensation 1,741 - 1,800 - - -
500506-Incentive- Bilingual Pay 650 1,080 960 1,514 2,180 1,440 500508-Incentive-Certificate Pay 178 5,328 6,701 4,944 6,520 7,280 500600-Retirement 10,687 - - - - -
500602-Unfunded Accr. Liab. (UAL) 570 - - 510 510 515
500603-PERS 3069 Misc. Classic 7,683 21,054 17,744 14,062 18,550 20,689 500604-PERS 26454 Misc. Pepra - - - 2,138 3,585 11,113
500800-Health Insurance 20,718 23,760 24,744 28,457 41,040 50,328 500801-Dental Insurance 661 692 687 781 1,125 1,374
500802-Vision Insurance 295 309 307 349 505 614
500803-Life Insurance 428 498 476 532 755 798
500880-Work Comp Insurance 690 870 774 666 890 1,212
500990-Non-Cash Labor Cost Allocation 4,613 4,383 - - - - 509000-Payroll Taxes 8,240 10,360 10,745 10,912 15,800 23,316 Total 82-Wages & Benefits $167,554 $203,164 $222,199 $204,045 $286,642 $365,771 83-Planned Operations
510000-Office Supplies 505 725 1,028 1,086 1,200 700
510001-Departmental Supplies 2,341 997 2,150 2,150 2,200 1,100 510100-Service Agreements 1,190 801 1,500 474 800 1,500 510103-Postage & Freight 482 154 350 93 150 350
510104-Advertising 6,757 1,436 4,000 830 950 4,000
510106-Subscriptions & Dues 6,344 5,806 5,000 814 6,300 5,000 510110-Landscaping Services 1,171 1,520 - - - -
510150-Software Subscription 62,158 770 11,000 10,770 11,000 11,000 510200-Repairs & Maintenance 682 24 - - - -
510202-Hardware & Tools - 525 - - - -
510300-Vehicle Operations 61 65 100 39 75 300
510302-Vehicle Operations - Fuel - 39 500 10 100 500
510400-Professional Services 355 - 500 - - 500
510501-Training 2,797 2,912 5,000 2,246 1,500 3,600
510505-Travel - 1,013 2,000 819 350 1,000
510802-Community Promotion 73 51 500 146 150 500
510806-Elections 5,443 - 10,000 - 7,000 -
Total 83-Planned Operations $90,359 $16,838 $43,628 $19,477 $31,775 $30,050 85-Required Operations
510701-Communications 456 456 470 318 450 450
510807-Regulatory & Permitting 14 - - - - -
Total 85-Required Operations $470 $456 $470 $318 $450 $450 88-Operations -Internal
520000-Asset Replace - - 10,200 - 10,200 10,302
520100-Internal ISF Chrg - Shop 472 2,077 877 622 877 886 520200-Internal ISF Chrg - Building 11,647 15,622 17,818 20,045 26,994 26,994 520300-Internal ISF Chrg - IT 25,415 41,963 39,390 36,161 50,169 50,169 520400-Internal ISF Chrg - Liability 8,649 13,878 13,630 11,986 17,702 17,702 Total 88-Operations -Internal $46,183 $73,540 $81,915 $68,814 $105,942 $106,053 90-Debt Service
550100-Principal Payments 12,405 130 - - - -
Total 90-Debt Service $12,405 $130 $0 $0 $0 $0
Expenses $316,971 $294,128 $348,212 $292,654 $424,809 $502,324 Total City Clerk Net Surplus/(Deficit) ($316,971) ($294,128) ($348,212) ($292,654) ($424,809) ($502,324) 2025/26 SHAFTER OPERATING BUDGET 87

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Economic Development Descrip�on of Major Services:

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

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

Fiscal Year 2024-25 Highlights and Accomplishments
 Coordinated a Strategic Visit: First in Years, Showcasing City's Assets and Business Poten�al to Major Industrial Prospects
 Successfully Nego�ated a 20+ Year Lease Agreement that will provide City Over $750,000 per year
 Tri-Par�te MOUs to enhance Sha�er's intermodal rail opera�on with the Wonderful Company and CA's 3 Major Ports
 Sale of 5.42 Acres of the City's Old Corpora�on Yard for a new assisted living/senior care project
 Successfully engaged with over 35 na�onal brands and developers, fostering increased interest in Sha�er and facilita�ng introduc�ons to new prospects  Conducted 10+ Site Tours (In-Person and Virtual)
 Successfully helped relocate 1 business impacted by High-Speed Rail  Implemented a CRM, Business Directory, and Economic Impact Analysis So�ware Fiscal Year 2025-26 Goals and Objec�ves
 Establish a Long-Term Strategy for Economic Development  Establish a Lerdo Hwy and 7th Std Corridors Strategy
 Develop a marke�ng and communica�ons strategy for economic development  Develop an Economic Development Dashboard - Internal Version and External Version  Increase Visibility to the Global Market through partners like CALED, TeamCA, U.S.

Commercial Service, and SelectUSA
 Increase Small Business Development Support through Workshops, Programs, and Newsle�er
 Co-Lead Downtown Revitaliza�on Strategy
88 SHAFTER OPERATING BUDGET 2025/26

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ECONOMIC DEVELOPMENT
Business Development
Actual Actual Budget 11Mo Actual Projection Budget
2022/23 2023/24 2024/25 2024/25 2024/25 2025/26
71-Fees for Service
410900-Admin Fees - Misc 4,400 4,490 1,396 1,396 1,700 900 Total 71-Fees for Service $4,400 $4,490 $1,396 $1,396 $1,700 $900 Revenues $4,400 $4,490 $1,396 $1,396 $1,700 $900
82-Wages & Benefits
500000-Full Time Wages 205,990 270,670 372,128 213,292 310,600 557,277 500400-Overtime - 5 - - - -
500500-Cellphone Allowance 1,505 597 1,320 597 1,050 1,500 500501-Auto Allowance 3,916 3,067 480 2,149 3,500 5,580 500502-Uniform & Equipment Allowance 62 48 50 - - 50
500504-One-Time Compensation 515 5,425 - - - -
500506-Incentive- Bilingual Pay 80 648 576 1,584 2,120 2,304 500600-Retirement 8,171 - - - - -
500602-Unfunded Accr. Liab. (UAL) 1,475 - - 392 395 400 500603-PERS 3069 Misc. Classic 1,172 1,538 - - - -
500604-PERS 26454 Misc. Pepra 5,461 18,371 23,533 16,475 24,200 38,414 500700-OPEB - Health Insurance - 3,144 - 1,266 1,695 -
500800-Health Insurance 25,664 45,135 58,833 35,988 50,800 84,367 500801-Dental Insurance 697 1,180 1,539 858 1,250 2,084 500802-Vision Insurance 277 515 683 361 550 879
500803-Life Insurance 830 1,040 712 899 1,310 1,620
500880-Work Comp Insurance 2,240 2,690 2,744 1,586 2,120 2,834 500990-Non-Cash Labor Cost Allocation 2,227 13,976 - - - - 509000-Payroll Taxes 13,745 21,020 26,703 16,708 25,200 40,170 Total 82-Wages & Benefits $274,027 $389,069 $489,301 $292,155 $424,790 $737,479 83-Planned Operations
510000-Office Supplies 25 (3) 1,000 349 600 600
510001-Departmental Supplies 576 4,781 2,753 3,071 8,134 2,200 510006-Food/Meals - - - 334 - -
510100-Service Agreements 1,970 1,581 1,500 1,059 1,668 1,700 510103-Postage & Freight 144 51 100 68 125 150
510106-Subscriptions & Dues 16,625 13,575 16,500 13,420 16,140 16,000 510110-Landscaping Services 1,171 1,520 - - - -
510115-Recruitment - 27,856 457 457 1,000 -
510150-Software Subscription 263 31,128 55,000 18,876 40,025 45,000 510200-Repairs & Maintenance 700 24 - - - -
510205-Building Repair & Maintenance - 34,163 6,209 6,209 6,209 - 510300-Vehicle Operations - 7 500 22 100 250
510302-Vehicle Operations - Fuel 50 61 1,000 10 500 650 510400-Professional Services 53,019 136,291 55,000 32,801 60,000 55,000 510420-Legal Services 3,687 - - - - -
510501-Training 2,338 11,300 12,000 3,080 12,000 17,500 510505-Travel 1,720 9,741 12,000 2,647 12,000 17,500
510601-Equipment Rental 31,155 - - - - -
510802-Community Promotion 4,761 6,791 1,000 - 1,000 5,000 Total 83-Planned Operations $118,897 $282,342 $165,019 $82,403 $159,501 $161,550 85-Required Operations
510701-Communications 305 3,275 8,713 8,948 12,000 15,000 510705-Sewer - - 20 - - -
510707-Power 2,297 2,111 3,830 1,217 2,250 2,500
510807-Regulatory & Permitting 14 - - - - -
510809-Assessment fees - 24,258 32,928 32,928 32,928 33,000 Total 85-Required Operations $2,616 $29,644 $45,491 $43,093 $47,178 $50,500 88-Operations -Internal
520000-Asset Replace - 3,318 5,100 2,480 5,100 5,151
520100-Internal ISF Chrg - Shop 1,378 4,178 2,578 1,827 2,578 2,604 520200-Internal ISF Chrg - Building 8,424 11,373 12,891 14,502 19,530 19,530 520300-Internal ISF Chrg - IT 15,095 25,105 23,390 21,472 29,791 29,791 2025/26 SHAFTER OPERATING BUDGET 89

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Business Development
Actual Actual Budget 11Mo Actual Projection Budget
2022/23 2023/24 2024/25 2024/25 2024/25 2025/26
520400-Internal ISF Chrg - Liability 17,979 28,845 28,330 24,914 36,794 36,794 Total 88-Operations -Internal $42,876 $72,819 $72,289 $65,195 $93,793 $93,870 90-Debt Service
550100-Principal Payments - 5,260 - - - -
Total 90-Debt Service $0 $5,260 $0 $0 $0 $0
93-Capital Projects
580300-Capital Prj.- Other Imp. (2,445) - - - - -
Total 93-Capital Projects ($2,445) $0 $0 $0 $0 $0
Expenses $435,971 $779,134 $772,100 $482,846 $725,262 $1,043,399 Total Business Development Net Surplus/
(Deficit)
($431,571) ($774,644) ($770,704) ($481,450) ($723,562) ($1,042,499) Business Incentives
Actual Actual Budget 11Mo Actual Projection Budget
2022/23 2023/24 2024/25 2024/25 2024/25 2025/26
83-Planned Operations
510423-Legal Services - Bus Devel - 366,446 268,661 148,008 350,000 350,000 Total 83-Planned Operations $0 $366,446 $268,661 $148,008 $350,000 $350,000 91-Other Non-Operationa
510803-Development Agreements 11,886,578 2,868,595 2,868,594 699,368 2,624,395 2,624,395 Total 91-Other Non-Operationa $11,886,578 $2,868,595 $2,868,594 $699,368 $2,624,395 $2,624,395 Expenses $11,886,578 $3,235,041 $3,137,255 $847,376 $2,974,395 $2,974,395 Total Business Incentives Net Surplus/
(Deficit)
($11,886,578) ($3,235,041) ($3,137,255) ($847,376) ($2,974,395) ($2,974,395) 90 SHAFTER OPERATING BUDGET 2025/26

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2025/26 SHAFTER OPERATING BUDGET 91

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Human Resources Descrip�on of Major Services:

This Division func�ons under the oversight of the City Manager and encompasses funding for personnel and opera�onal expenses, either directly or in support of Citywide staffing ini�a�ves, employment processing, compensa�on, health and welfare benefits, training and development, records management, safety and health, succession planning, as well as employee rela�ons and reten�on.

Fiscal Year 2024-25 Highlights and Accomplishments
 Implemented the NEOGOV Onboarding program
 Conducted an internal compensa�on analysis and implemented an equity adjustment plan to address pay dispari�es in key job classifica�ons  Updated 77% of job classifica�ons to ensure that job roles, responsibili�es, and minimum requirements are aligned with organiza�onal needs  Successfully nego�ated the terms of the SPOA MOU
 Developed, updated, and implemented six City policies Fiscal Year 2025-26 Goals and Objec�ves
 Con�nue to digi�ze HR records and forms to eliminate paper-based processes  Conduct a citywide compensa�on analysis to ensure internal equity and market compe��veness
 Update the remaining 23% of job classifica�ons
 Successfully nego�ate the terms of the SPOA and SEIU MOUs  Con�nue to review, analyze, and update City policies
92 SHAFTER OPERATING BUDGET 2025/26

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HUMAN RESOURCES
Human Resources
Actual Actual Budget 11Mo Actual Projection Budget
2022/23 2023/24 2024/25 2024/25 2024/25 2025/26
82-Wages & Benefits
500000-Full Time Wages 216,209 249,269 290,386 214,245 330,170 227,130 500500-Cellphone Allowance 2,671 2,625 3,120 1,765 3,120 1,800 500501-Auto Allowance 2,409 2,416 2,400 2,083 2,400 2,400 500502-Uniform & Equipment Allowance - - - - - 6,000
500503-Education Reimbursement 372 580 - - - -
500504-One-Time Compensation - 4,137 - - - -
500506-Incentive- Bilingual Pay 1,542 1,935 1,536 1,685 2,250 2,160 500508-Incentive-Certificate Pay - - - 1,168 2,580 6,166 500600-Retirement 16,290 - - - - -
500602-Unfunded Accr. Liab. (UAL) 1,899 - - 731 740 750 500603-PERS 3069 Misc. Classic 6,934 18,488 15,695 11,570 14,290 12,702 500604-PERS 26454 Misc. Pepra 6,150 14,529 10,750 9,253 16,050 10,546 500800-Health Insurance 52,074 60,739 63,048 43,068 52,560 38,087 500801-Dental Insurance 997 1,071 1,064 734 1,100 687
500802-Vision Insurance 644 686 683 475 695 460
500803-Life Insurance 928 1,010 971 815 1,280 716
500880-Work Comp Insurance 1,409 1,622 1,466 1,030 1,490 935 500990-Non-Cash Labor Cost Allocation 2,196 7,724 - - - - 509000-Payroll Taxes 16,995 19,836 20,798 16,641 26,100 17,152 Total 82-Wages & Benefits $329,719 $386,667 $411,917 $305,263 $454,825 $327,691 83-Planned Operations
510000-Office Supplies 1,034 899 1,000 723 1,000 500
510001-Departmental Supplies 4,197 3,537 5,500 2,262 4,000 2,000 510006-Food/Meals - - - 272 - -
510060-Med/Safety Test 17,290 - - - - -
510100-Service Agreements 543 415 700 223 600 350
510103-Postage & Freight 191 95 400 507 500 400
510106-Subscriptions & Dues 3,027 6,773 7,300 6,636 8,300 3,650 510110-Landscaping Services 1,169 1,520 - - - -
510116-Employee Dev & Reten (SEDAC) 19,792 25,658 25,000 15,790 25,000 - 510150-Software Subscription 1,108 15,668 20,000 16,209 19,000 15,500 510200-Repairs & Maintenance 696 24 - - - -
510202-Hardware & Tools - 418 - - - -
510300-Vehicle Operations 241 50 260 110 260 130
510400-Professional Services 2,633 2,848 3,800 2,150 3,800 1,900 510501-Training 6,349 4,247 10,000 6,661 10,000 5,000
510505-Travel 232 3,731 5,000 1,677 6,500 2,000
510602-Property Rental - - 18,000 11,625 15,000 9,000
Total 83-Planned Operations $58,677 $66,963 $96,960 $64,845 $93,960 $40,430 85-Required Operations
510701-Communications 456 624 483 635 920 920
Total 85-Required Operations $456 $624 $483 $635 $920 $920 88-Operations -Internal
520000-Asset Replace - - 10,200 - 10,200 10,302
520100-Internal ISF Chrg - Shop 455 2,251 851 603 851 860 520200-Internal ISF Chrg - Building 8,458 17,373 12,939 14,556 19,602 19,602 520300-Internal ISF Chrg - IT 20,483 33,767 31,740 29,138 40,425 40,425 520400-Internal ISF Chrg - Liability 14,462 23,205 22,790 20,042 29,599 29,599 Total 88-Operations -Internal $43,858 $76,596 $78,520 $64,339 $100,677 $100,788 Expenses $432,710 $533,498 $587,880 $435,082 $650,382 $469,829 2025/26 SHAFTER OPERATING BUDGET 93

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Finance Description of Major Services:

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

Fiscal Year 2024-25 Highlights and Accomplishments
 Completed an RFP and hired new consultants for auditing services  Implemented new Lockbox for Utility Billings System
 Shafter was awarded the GFOA Distinguished Budget Presentation Award  Implemented Budget Dashboard
 Purchased four new vans for public transit via Air District grant  Completed p-Card Dashboard
Fiscal Year 2025-26 Goals and Objectives
 Hire Deputy Finance Director
 GFOA Financial Reporting Award
 Update Citywide Master Fee Schedule
 Update Citywide Cost Allocation Plan
 Complete Vendor Dashboard
 Convert over 50 percent of vendors to ACH payments
94 SHAFTER OPERATING BUDGET 2025/26

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FINANCE
Finance
Actual Actual Budget 11Mo Actual Projection Budget
2022/23 2023/24 2024/25 2024/25 2024/25 2025/26
71-Fees for Service
410900-Admin Fees - Misc 166 110 620 236 620 626
410901-Admin Fees - New Accts 7,980 7,480 6,200 7,660 6,200 7,500 410902-Admin Fees - Replace Billing - 40 - - - -
Total 71-Fees for Service $8,146 $7,630 $6,820 $7,896 $6,820 $8,126 76-Investment Earnings
460000-Investment Portfolio Earnings 1,838 1,830 1,332 1,332 1,400 1,500 460002-Interest 5691 Saving 80,892 212,128 983,627 725,347 480,000 480,000 460015-Interest CA Class 67,103 333,419 437,035 327,134 350,000 380,000 460020-Interest LAIF 116,017 214,072 116,200 32,007 116,200 80,000 460021-Interest Investments 913,841 1,254,768 910,100 1,124,732 910,100 1,350,000 469900-Allocated Interest 66,176 153,960 67,200 (454,798) 67,200 180,000 Total 76-Investment Earnings $1,245,867 $2,170,177 $2,515,494 $1,755,754 $1,924,900 $2,471,500 80-Operations -Internal
416000-Internal Admin Charges 353,729 353,729 354,000 265,500 354,000 357,540 Total 80-Operations -Internal $353,729 $353,729 $354,000 $265,500 $354,000 $357,540 Revenues $1,607,742 $2,531,536 $2,876,314 $2,029,150 $2,285,720 $2,837,166 82-Wages & Benefits
500000-Full Time Wages 499,899 398,780 412,262 337,194 437,500 482,978 500100-Part Time Wages 96 - 12,000 - - -
500400-Overtime 18,361 810 18,000 589 1,000 1,000
500500-Cellphone Allowance 1,960 1,812 1,800 1,837 2,500 2,820 500501-Auto Allowance 6,364 5,870 5,832 3,985 5,700 5,832 500504-One-Time Compensation 480 - 500 - - -
500506-Incentive- Bilingual Pay 3,485 3,887 3,049 3,743 4,950 5,041 500507-Incentive- Degree 903 1,256 1,374 1,066 1,450 1,575 500508-Incentive-Certificate Pay - 2,744 3,424 2,851 3,850 4,527 500600-Retirement 32,678 - - - - -
500601-Retirement - Supp Pmts - 1,400 - - - -
500602-Unfunded Accr. Liab. (UAL) 3,424 - 5,300 1,114 1,120 1,150 500603-PERS 3069 Misc. Classic 7,298 20,333 16,491 15,443 20,660 23,873 500604-PERS 26454 Misc. Pepra 12,896 23,178 16,499 13,656 19,250 20,191 500700-OPEB - Health Insurance - - 6,500 - - -
500800-Health Insurance (7,978) 6,188 75,019 66,656 91,150 83,265 500801-Dental Insurance 2,541 1,977 1,918 640 2,080 2,055 500802-Vision Insurance (21) 72 890 656 988 982
500803-Life Insurance (2,702) (2,273) 1,448 (1,875) 1,540 1,710 500880-Work Comp Insurance 3,368 2,547 2,157 1,616 2,062 1,962 500990-Non-Cash Labor Cost Allocation 4,743 12,526 - - - - 509000-Payroll Taxes 37,969 29,337 28,522 24,135 32,900 35,286 Total 82-Wages & Benefits $731,868 $587,861 $612,985 $473,306 $628,700 $674,247 83-Planned Operations
510000-Office Supplies 5,421 4,808 5,000 4,277 5,000 5,000 510001-Departmental Supplies 10,511 12,016 10,000 3,113 10,000 10,000 510006-Food/Meals - - - 178 - -
510100-Service Agreements 2,929 3,014 3,000 1,000 2,000 2,000 510103-Postage & Freight 642 747 4,656 4,708 6,500 6,500 510105-Software Licensing 13,637 - - - - -
510106-Subscriptions & Dues 4,395 506 3,442 3,556 3,500 2,600 510110-Landscaping Services 1,169 1,520 - - - -
510115-Recruitment 167 167 - - - -
510150-Software Subscription 59,390 23,148 36,500 29,811 36,500 35,000 510200-Repairs & Maintenance 2,852 602 - - - -
510202-Hardware & Tools - 3,168 2,617 2,617 2,700 4,200 510205-Building Repair & Maintenance 629 - - - - -
510300-Vehicle Operations - 13 60 - - -
510302-Vehicle Operations - Fuel 225 73 250 - 100 100
510400-Professional Services 27,898 68,093 59,000 19,201 59,000 59,000 2025/26 SHAFTER OPERATING BUDGET 95

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Finance
Actual Actual Budget 11Mo Actual Projection Budget
2022/23 2023/24 2024/25 2024/25 2024/25 2025/26
510402-Accounting & Auditing Services 129,627 118,610 109,000 59,252 109,000 109,000 510403-Actuarial Services 12,500 - 13,500 - 13,500 13,500 510405-Property Tax - Administration 27,446 27,391 27,194 - 27,194 27,466 510501-Training 11,789 6,264 12,000 3,705 12,000 12,000 510505-Travel 6,649 5,005 12,000 1,427 12,000 12,000
Total 83-Planned Operations $317,876 $275,145 $298,219 $132,845 $298,994 $298,366 85-Required Operations
510118-Credit Card Processing Fees 4,085 7,349 8,000 8,220 12,900 12,900 510119-Bank Fees 2,859 7,317 1,910 2,184 2,720 2,750
510701-Communications 1,368 1,368 1,410 839 1,150 1,200 510805-Bad Debt Expense (17) 637 357 357 - -
510807-Regulatory & Permitting 14 - - - - -
510809-Assessment fees 139 202 - - - -
510810-Misc Over/Short (109) 319 - (115) - -
511001-Fees & Chgs 7135 Checking 14 - 390 - 390 394
511002-Fees & Chgs 5691 Saving - - 890 - 890 899
Total 85-Required Operations $8,353 $17,192 $12,957 $11,485 $18,050 $18,143 88-Operations -Internal
520000-Asset Replace - - 10,200 - 10,200 10,302
520200-Internal ISF Chrg - Building 12,381 16,608 18,942 21,310 28,696 28,696 520300-Internal ISF Chrg - IT 46,073 77,155 71,400 65,548 90,938 90,938 520400-Internal ISF Chrg - Liability 35,690 57,253 56,230 49,450 73,029 73,029 Total 88-Operations -Internal $94,144 $151,016 $156,772 $136,308 $202,863 $202,965 90-Debt Service
550100-Principal Payments 11,852 3,912 - - - -
Total 90-Debt Service $11,852 $3,912 $0 $0 $0 $0
92-Capital Outlay
570200-Machinery & Equipment - 6,859 - - - -
Total 92-Capital Outlay $0 $6,859 $0 $0 $0 $0
93-Capital Projects
580200-Capital Prj.- Buildings & Imp. - 11,900 - - - -
Total 93-Capital Projects $0 $11,900 $0 $0 $0 $0
Expenses $1,164,093 $1,053,885 $1,080,933 $753,944 $1,148,607 $1,193,721 79-Transfers-In
490200-Trans In - Federal Grants 327,667 423,647 - - - - Total 79-Transfers-In $327,667 $423,647 $0 $0 $0 $0
Revenues $327,667 $423,647 $0 $0 $0 $0
Total Finance Net Surplus/(Deficit) $771,316 $1,901,298 $1,795,381 $1,275,206 $1,137,113 $1,643,445 96 SHAFTER OPERATING BUDGET 2025/26

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2025/26 SHAFTER OPERATING BUDGET 97

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Planning DescripƟon of Major Services:

The Planning Division is responsible for managing the City’s land use regulaƟons and establishing standards and procedures that promote strategic growth while ensuring the maintenance of a high quality of life in ShaŌer.

This division also oversees the annexaƟon of unincorporated land into the City and addresses maƩers related to economic development. Furthermore, the Planning Division provides technical analysis and recommendaƟons to the Planning Commission and City Council on land use issues that require their consideraƟon.

Fiscal Year 2024-25 Highlights and Accomplishments
 General Plan Update:
o Formed General Plan Advisory CommiƩee, Environmental JusƟce Advisory CommiƩee, and Technical Advisory CommiƩee
o Conducted informaƟonal session on the General Plan Update at a joint City Council/Planning Commission special meeƟng
o Conducted public pop-events to solicit public feedback on the General Plan Update o Conducted GPAC and EJAC meeƟngs to solicit feedback from groups o Prepared infrastructure assessment for the General Plan Update  Conducted design charreƩe, developed markeƟng materials, and provided summary and strategy of next steps for the Lerdo Highway corridor and reported ndings at a joint City Council/Planning Commission meeƟng
o Approved Extensions of Time for TentaƟve Tract Maps: 6613, 6704, 7052, 6614 o Approved Final Maps for Tracts: 6490 (Phase 2), 7447, 7244, Phase 1, 7244 (Phase 2)  Approved TentaƟve Tract Map No. 7461, No. 7483. Approved Lot Line Adjustment No. 24-98  Approved CondiƟonal Use Permit No 24-145 for the construcƟon and operaƟon of three solar faciliƟes on three sites
 Approved CondiƟonal Use Permit No. 24-150 for the construcƟon and operaƟon of a solar facility at 1651 Zerker Road. Approved Specic Plan Amendment No. 23-09 for Mission Lakes Specic Plan  Approved one-year moratorium on establishment of smoke shops, hookah lounges, and tobacco stores within the City. Approved Zone Code Amendment No. 24-18 to increase maximum building height requirement from 45 to 150 feet within 541-acre porƟon of the Agricultural Zone District  Approved Zone Code Amendment No. 24-19 to amend Zoning Ordinance to comply with recent changes to State law that imposes new limits on local authority to regulate ADUs/JADUs  Approved Zone Code Amendment No. 24-20 to increase the threshold for Council approval of a special event permit from 50 to 300 people at any given Ɵme
 Approved Land ConservaƟon Contract (Williamson Act Contract) No. 24-32 for 33.87-acre parcel  Approved sixth amendment to Mission Lakes development agreement  Amended condiƟons of approval for Revised TentaƟve Tract Map No. 7244  Approved rst amendment to Development Agreement No. 23-21 Revised TentaƟve Tract Map No. 7244. Seated three members of the Planning Commission. Approved 18 special event permits Fiscal Year 2025-26 Goals and ObjecƟves
Prepare draŌ General Plan Update, including Environmental JusƟce Element, per State law and begin ProgrammaƟc Environmental Impact Report documentaƟon per the California Environmental Quality Act
Prepare new Mission Lakes Specic Plan development agreement Finalize the land management system for Planning applicaƟon submiƩal Finalize fee study in coordinaƟon with the Public Works Department Update website to include ADU/JADU examples and process for applicants per State law Update website to include addiƟonal informaƟon required per the adopted Housing Element Update Zoning Ordinance to amend placement of smoke shops, hookah lounges, and tobacco stores within the City per the City Councils direcƟon
98 SHAFTER OPERATING BUDGET 2025/26

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PLANNING
Planning
Actual Actual Budget 11Mo Actual Projection Budget
2022/23 2023/24 2024/25 2024/25 2024/25 2025/26
71-Fees for Service
410400-Planning Fees - Zone & Subdiv 471,248 303,744 380,901 443,149 381,000 310,000 Total 71-Fees for Service $471,248 $303,744 $380,901 $443,149 $381,000 $310,000 73-License & Permits
430000-Business License Fee 97,166 75,287 106,000 90,232 93,500 93,500 435000-Misc Permits - 95 - - - -
Total 73-License & Permits $97,166 $75,382 $106,000 $90,232 $93,500 $93,500 74-Fines, Forfeitures,
440200-Penalties 2,776 2,676 3,744 3,996 2,600 2,626
Total 74-Fines, Forfeitures, $2,776 $2,676 $3,744 $3,996 $2,600 $2,626 77-Grants & Donations
470020-CA KERNCOG HUD REAP - 73,166 - - - -
Total 77-Grants & Donations $0 $73,166 $0 $0 $0 $0
Revenues $571,190 $454,968 $490,645 $537,377 $477,100 $406,126 82-Wages & Benefits
500000-Full Time Wages 401,844 320,032 420,941 265,255 363,650 450,566 500100-Part Time Wages - 8,403 - 1,637 1,640 -
500400-Overtime 393 543 500 328 450 505
500500-Cellphone Allowance 1,446 1,208 1,200 971 1,290 1,380 500501-Auto Allowance 7,946 5,870 4,800 3,569 4,700 4,800 500502-Uniform & Equipment Allowance 1,145 - - - - -
500503-Education Reimbursement 6,000 - - - - -
500504-One-Time Compensation 4,798 - 4,000 - - -
500506-Incentive- Bilingual Pay 987 1,930 1,248 2,142 3,010 2,304 500600-Retirement 27,862 - - - - -
500602-Unfunded Accr. Liab. (UAL) 2,097 - - 694 695 700 500603-PERS 3069 Misc. Classic 820 - - - - -
500604-PERS 26454 Misc. Pepra 14,123 33,667 28,151 20,995 28,730 32,764 500700-OPEB - Health Insurance 2,721 17,164 15,000 (343) - - 500800-Health Insurance 66,708 36,760 56,406 29,582 40,200 58,602 500801-Dental Insurance 2,088 1,056 1,538 829 1,200 1,613 500802-Vision Insurance 901 583 794 480 650 873
500803-Life Insurance 1,633 1,305 1,159 1,104 1,530 1,382 500880-Work Comp Insurance 8,538 5,917 5,319 3,534 4,500 4,249 500990-Non-Cash Labor Cost Allocation 1,068 9,311 - - - - 509000-Payroll Taxes 31,863 26,334 29,835 20,910 29,900 34,171 Total 82-Wages & Benefits $584,981 $470,083 $570,891 $351,687 $482,145 $593,909 83-Planned Operations
510000-Office Supplies 1,940 1,637 2,000 1,523 2,000 2,020 510001-Departmental Supplies 2,383 1,598 3,000 2,015 3,000 3,030 510100-Service Agreements 1,421 924 1,900 474 1,900 1,919 510103-Postage & Freight 1,430 723 1,000 699 1,000 1,010 510104-Advertising 3,470 6,768 10,000 8,860 10,000 10,100 510106-Subscriptions & Dues 589 121 1,100 111 1,100 1,111 510110-Landscaping Services 1,172 1,520 3,000 - 3,000 3,030 510115-Recruitment 3,185 765 217 217 250 -
510150-Software Subscription 6,373 13,202 36,100 7,310 36,100 36,461 510200-Repairs & Maintenance 1,837 2,146 3,000 165 3,000 3,030 510300-Vehicle Operations - 13 - - - -
510400-Professional Services 269,419 61,515 650,000 286,010 461,191 571,746 510501-Training 1,566 4,318 7,000 272 10,000 7,000
510505-Travel 876 4,404 5,220 3,529 5,220 3,000
Total 83-Planned Operations $295,661 $99,654 $723,537 $311,185 $537,761 $643,457 85-Required Operations
510701-Communications 50 - 500 - - -
2025/26 SHAFTER OPERATING BUDGET 99

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Planning
Actual Actual Budget 11Mo Actual Projection Budget
2022/23 2023/24 2024/25 2024/25 2024/25 2025/26
510807-Regulatory & Permitting 14 - 3,100 3,067 3,070 3,131 Total 85-Required Operations $64 $0 $3,600 $3,067 $3,070 $3,131 88-Operations -Internal
520000-Asset Replace - - 7,650 - 7,650 7,727
520200-Internal ISF Chrg - Building 7,717 10,348 11,803 13,278 17,882 17,882 520300-Internal ISF Chrg - IT 24,304 39,113 37,660 34,573 47,966 47,966 520400-Internal ISF Chrg - Liability 21,431 34,384 33,770 29,698 43,860 43,860 Total 88-Operations -Internal $53,452 $83,845 $90,883 $77,549 $117,358 $117,435 90-Debt Service
550100-Principal Payments - 2,231 - - - -
Total 90-Debt Service $0 $2,231 $0 $0 $0 $0
Expenses $934,158 $655,813 $1,388,911 $743,488 $1,140,334 $1,357,932 Total Planning Net Surplus/(Deficit) ($362,968) ($200,845) ($898,266) ($206,111) ($663,234) ($951,806) Planning Commission
Actual Actual Budget 11Mo Actual Projection Budget
2022/23 2023/24 2024/25 2024/25 2024/25 2025/26
82-Wages & Benefits
500100-Part Time Wages 2,600 3,000 3,000 2,300 3,000 3,000 500990-Non-Cash Labor Cost Allocation - 93 - - - -
509000-Payroll Taxes 312 357 295 213 280 280
Total 82-Wages & Benefits $2,912 $3,450 $3,295 $2,513 $3,280 $3,280 83-Planned Operations
510000-Office Supplies - 29 5 4 10 -
510001-Departmental Supplies - - 63 63 65 -
Total 83-Planned Operations $0 $29 $68 $67 $75 $0
Expenses $2,912 $3,479 $3,363 $2,580 $3,355 $3,280
Total Planning Commission Net Surplus/
(Deficit)
($2,912) ($3,479) ($3,363) ($2,580) ($3,355) ($3,280)
100 SHAFTER OPERATING BUDGET 2025/26

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Police Department Descrip�on of Major Services:

The Police Department is commi�ed to ensuring public safety through a mission-driven approach and a philosophy centered on community-oriented governance. The primary goal of the City of Sha�er Police Department is to protect the well-being of all residents by providing professional and responsive police services, delivered with empathy and respect. This mission is executed in alignment with ethical and legal standards, promo�ng a collabora�ve partnership in problemsolving among the community, City Council, and all city employees.

Fiscal Year 2024-25 Highlights and Accomplishments
 Filled nine officer and two dispatcher posi�ons
 Con�nued expansion of our exis�ng patrol presence in the Southeast por�on of the city  Citywide in 2024, the police department was involved in 22,117 incidents, with 42% being officer-ini�ated ac�vi�es
 “Flock” license plate readers installed
 Added eight Patrol Units to the Fleet to prepare for the Southeast expansion  Police Cadet program implemented currently in the recruitment process  Drone Program Implemented, currently have two operators and two drones  E-Bike Program Implemented
 Expanded the Honor Guard Team from three to six members  Expanded the Less-Lethal Program with the addi�on of Pepper ball  Transi�on to RDS duty-weapon system
 Filled the Traffic Officer posi�on a�er a two-year gap  Peer Support Group implemented with four members
 Held First Shop with a Cop event through the SPOA
 Increased Communica�on through social media
 Fentanyl Task Force Implementa�on with addi�on of Community Service Officer and specialized equipment
Fiscal Year 2025-26 Goals and Objec�ves
 Con�nue to Staff the Southeast substa�on
 Fill the open detec�ves’ posi�ons
 Implementa�on of the new Call Processing Equipment in the Communica�ons Center and Dispatch Radio Consoles
 Con�nue with community engagement with Coffee with a Cop events and Na�onal Night Out
 Con�nue to expand the Drone (UAS) program by adding two addi�onal Drones and two operators
 Con�nue to recruit and hire qualified applicants
102 SHAFTER OPERATING BUDGET 2025/26

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POLICE
Police
Actual Actual Budget 11Mo Actual Projection Budget
2022/23 2023/24 2024/25 2024/25 2024/25 2025/26
70-Taxes
400101-Sales Tax - Prop 172 37,917 33,939 38,500 31,162 38,500 38,885 Total 70-Taxes $37,917 $33,939 $38,500 $31,162 $38,500 $38,885 71-Fees for Service
410011-In-Kind Contributions - - - - - 130,000
410500-Police Fees - Misc 38,741 27,386 28,630 17,476 28,630 28,916 410501-Police Fees - Vehicle Impound 24,336 23,998 37,310 41,067 37,310 37,683 410502-Police Feees - Range 21,055 20,495 16,360 19,072 16,500 18,500 410503-Police Fees-SRO 115,082 131,200 101,649 117,887 102,000 80,000 Total 71-Fees for Service $199,214 $203,079 $183,949 $195,502 $184,440 $295,099 74-Fines, Forfeitures,
440002-Fines - Police 9,902 26,854 20,258 27,810 16,000 16,160 Total 74-Fines, Forfeitures, $9,902 $26,854 $20,258 $27,810 $16,000 $16,160 77-Grants & Donations
470000-CA Grant - 21,878 740,424 183,833 - -
470003-CA Grant - AB109 1,419 7,598 - 4,886 - -
470004-CA Grant - POST Train Reimb 20,945 23,077 18,427 19,215 - - 470005-CA Grant- HIDTA 12,925 - - - - -
Total 77-Grants & Donations $35,289 $52,553 $758,851 $207,934 $0 $0 Revenues $282,322 $316,425 $1,001,558 $462,408 $238,940 $350,144 82-Wages & Benefits
500000-Full Time Wages - - 5,905,821 3,433,901 4,288,990 6,449,544 500100-Part Time Wages - - 151,553 113,257 92,350 26,918 500400-Overtime - - 282,700 308,605 280,500 171,700
500401-Overtime - Court 2,089 132 6,000 1,234 3,000 6,060 500406-Overtime - Holiday 3,800 53,261 - 87,106 114,750 120,000 500500-Cellphone Allowance 5,210 3,163 3,360 3,221 4,450 6,060 500501-Auto Allowance 812 - 1,500 1,662 2,780 4,800
500502-Uniform & Equipment Allowance 7,824 37,342 66,275 34,152 38,500 41,300 500503-Education Reimbursement 2,497 7,766 - 3,040 4,000 4,000 500504-One-Time Compensation 83,607 126,138 50,000 - - - 500506-Incentive- Bilingual Pay - - 60,280 60,874 80,745 91,818 500507-Incentive- Degree 17,295 21,599 25,214 26,814 36,800 42,105 500508-Incentive-Certificate Pay 120,442 133,148 170,119 130,594 169,200 175,330 500509-Incentive-Canine Handler 1,740 1,261 2,437 - - - 500510-Incentive-Training Officer - - 2,000 1,708 - -
500512-Incentive- Traffic - - 39 39 - -
500600-Retirement 390,541 - - - - -
500602-Unfunded Accr. Liab. (UAL) 23,383 - 26,000 17,607 17,610 17,620 500603-PERS 3069 Misc. Classic 22,651 57,356 44,971 36,329 47,500 51,772 500604-PERS 26454 Misc. Pepra - - 53,875 33,084 41,185 64,012 500605-PERS 3070 Safety Classic 130,126 258,131 216,393 150,542 198,200 208,847 500606-PERS 25405 Safety Pepra 134,657 338,265 418,295 269,225 349,750 601,702 500700-OPEB - Health Insurance 36,753 14,644 25,000 6,624 15,000 7,500 500800-Health Insurance - - 919,170 561,606 710,810 1,108,996 500801-Dental Insurance - - 24,300 15,348 19,610 30,310 500802-Vision Insurance - - 11,195 6,886 8,700 13,510
500803-Life Insurance - - 14,749 12,413 16,120 16,832
500880-Work Comp Insurance - - 298,255 305,420 411,350 829,659 500990-Non-Cash Labor Cost Allocation (76,513) 138,350 - - - - 509000-Payroll Taxes - - 395,744 309,412 379,405 492,363 Total 82-Wages & Benefits $5,734,175 $6,927,838 $9,175,245 $5,930,703 $7,331,305 $10,582,758 83-Planned Operations
510000-Office Supplies 32,906 16,687 50,000 18,946 30,000 30,000 510001-Departmental Supplies - - 100,010 104,673 100,000 100,000 510003-PAL / Explorer Supplies 25 - - - - -
510006-Food/Meals - - - 200 - -
2025/26 SHAFTER OPERATING BUDGET 103

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Police
Actual Actual Budget 11Mo Actual Projection Budget
2022/23 2023/24 2024/25 2024/25 2024/25 2025/26
510014-Canine Supplies K9 2,186 1,243 - - - -
510100-Service Agreements 10,864 13,152 10,000 6,381 11,500 10,000 510103-Postage & Freight 1,550 1,981 2,000 1,044 2,000 2,000 510105-Software Licensing 8,408 3,932 - - - -
510106-Subscriptions & Dues 1,006 628 1,500 309 1,500 1,500 510109-Janitorial Services 52,054 51,888 - - - -
510113-CA Law Enfc Telcom Sys (CLETS) 12,307 9,906 10,000 6,753 10,000 10,000 510115-Recruitment 31,509 71,311 75,000 23,399 75,000 75,000 510120-DUI Crime Lab 15,886 11,213 15,900 13,303 13,303 15,000 510150-Software Subscription 221,882 45,480 97,200 94,298 126,800 130,000 510155-IT Subscription - 64,158 - - - -
510200-Repairs & Maintenance - - 15,157 2,242 15,000 15,000 510202-Hardware & Tools - - 202,048 193,746 165,200 -
510204-Equipment Repair - - 60,924 42,793 10,500 10,500 510205-Building Repair & Maintenance 8,623 19,589 2,490 2,490 1,995 - 510300-Vehicle Operations - - 105,000 104,280 150,000 150,000 510302-Vehicle Operations - Fuel - - 190,500 104,494 150,500 150,500 510400-Professional Services 25,297 29,768 27,100 18,073 27,000 52,000 510501-Training - - 79,000 24,972 55,000 75,000
510505-Travel - - 79,000 50,266 55,000 75,000
510602-Property Rental - - 50,000 50,000 - -
Total 83-Planned Operations $877,794 $747,624 $1,172,829 $862,662 $1,000,298 $901,500 85-Required Operations
510701-Communications 76,650 77,687 67,500 47,691 68,500 69,000 510704-Water 8,377 8,707 8,280 7,507 11,080 12,000
510705-Sewer 2,860 2,860 2,840 2,383 3,340 3,500
510706-Refuse 2,748 3,472 4,271 4,804 7,480 7,500
510707-Power 65,444 83,277 77,160 70,868 105,000 106,500 510708-Natural Gas 2,698 1,531 2,000 1,569 1,350 1,200
510805-Bad Debt Expense (1) - - - - -
510809-Assessment fees 1,581 2,837 5,000 - 5,000 5,050
Total 85-Required Operations $160,357 $180,371 $167,051 $134,822 $201,750 $204,750 88-Operations -Internal
520000-Asset Replace - - 173,400 - 173,400 175,134
520100-Internal ISF Chrg - Shop 52,382 128,412 97,981 69,427 97,981 98,961 520200-Internal ISF Chrg - Building 103,602 133,210 158,577 178,400 240,244 240,244 520300-Internal ISF Chrg - IT 354,029 678,808 560,000 514,097 713,241 713,241 520400-Internal ISF Chrg - Liability 220,875 352,574 343,460 302,051 446,075 446,075 Total 88-Operations -Internal $730,888 $1,293,004 $1,333,418 $1,063,975 $1,670,941 $1,673,655 90-Debt Service
550100-Principal Payments 44,282 18,528 - - - -
Total 90-Debt Service $44,282 $18,528 $0 $0 $0 $0
92-Capital Outlay
570000-Furniture & Fixtures - - 12,397 12,397 - -
570100-Automotive Equipment - - 396,787 396,686 164,000 - 570200-Machinery & Equipment - - 306,115 181,471 257,012 - Total 92-Capital Outlay $458,938 $361,289 $715,299 $590,553 $421,012 $0 93-Capital Projects
580200-Capital Prj.- Buildings & Imp. - 26,017 141,790 198,738 - 5,129,830 Total 93-Capital Projects $0 $180,822 $141,790 $198,738 $0 $5,129,830 Expenses $8,006,434 $9,709,476 $12,705,632 $8,781,453 $10,625,306 $18,492,493 79-Transfers-In
490202-Trans In - SLEF 188,897 205,927 - - - -
Total 79-Transfers-In $188,897 $205,927 $0 $0 $0 $0
Revenues $188,897 $205,927 $0 $0 $0 $0
Total Police Net Surplus/(Deficit) ($7,535,215) ($9,187,124) ($11,704,074) ($8,319,045) ($10,386,366) ($18,142,349) 104 SHAFTER OPERATING BUDGET 2025/26

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2025/26 SHAFTER OPERATING BUDGET 105

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Animal Control Descrip�on of Major Services:

The Animal Control Division is a division of the Police Department dedicated to monitoring the community for animals that are unaccompanied by their owners. This division is also responsible for the opera�on and maintenance of the animal holding facility. The City Council has recognized animal control as a significant priority.

Fiscal Year 2024-25 Highlights and Accomplishments
 Resumed field service opera�ons to seven days a week a�er comple�on of field training for the Animal Control Officer
 Security camera upgrades for the exterior of the Shelter  Expanded Vaccina�on Clinics on a bi-monthly basis
 Exterior ligh�ng upgraded for added security, and camera func�onality  Expanded Public Spay Neuter Program by procuring private dona�ons  Sequel Server/Shelter Pro Upgrade and Migra�on
 Successfully recruited/backfilled remaining Animal Shelter Services Worker posi�on  Animal Control Field Services was involved in 1,167 incidents, which was a 24% increase from the prior year’s ac�vi�es
 Animal Shelter staff handled 3,082 animals, which was a 20% increase from the prior year
 Con�nued par�cipa�on in City Ac�vates with more engaging social media presence  Shelter Security Alarm Upgrade to include expanded zone coverage, mobile access, and disarming
Fiscal Year 2025-26 Goals and Objec�ves
 Finalize Phase 2 of Security camera upgrades for 360 Security Camera View for Shelter & Range
 Con�nue Bi Weekly Vaccina�on Clinics and Start Quarterly Wellness Mobile Veterinary Services
 Successful comple�on of all required Training for new staff and obtaining state recommended Cer�fied Animal Control Officer (CACO)
 Comple�on of state recommended Cer�fied Animal Welfare Administrator (CAWA) for Animal Control Manager
 Addi�on of second Animal Control Officer to meet the expanding Field and Sheltering needs for residents
106 SHAFTER OPERATING BUDGET 2025/26

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ANIMAL CONTROL
Animal Control
Actual Actual Budget 11Mo Actual Projection Budget
2022/23 2023/24 2024/25 2024/25 2024/25 2025/26
71-Fees for Service
411000-Animal Control - Misc 5,295 6,595 5,020 6,035 5,000 5,050 411001-Animal Control - Shelter Fees 1,585 2,080 2,440 1,545 1,800 1,800 411002-Animal Control - Adoption Fees 7,970 6,495 9,880 3,415 8,500 8,500 Total 71-Fees for Service $14,850 $15,170 $17,340 $10,995 $15,300 $15,350 73-License & Permits
430100-Animal License Fee 3,330 3,370 3,200 1,710 3,200 3,232 Total 73-License & Permits $3,330 $3,370 $3,200 $1,710 $3,200 $3,232 77-Grants & Donations
470300-Donations - Misc - 6,586 - - - -
Total 77-Grants & Donations $0 $6,586 $0 $0 $0 $0
Revenues $18,180 $25,126 $20,540 $12,705 $18,500 $18,582 82-Wages & Benefits
500000-Full Time Wages 210,414 227,279 257,285 177,437 222,800 278,341 500400-Overtime 5,240 18,215 7,500 37,405 38,500 7,575
500406-Overtime - Holiday 114 278 - 352 400 -
500500-Cellphone Allowance 1,205 1,208 1,200 892 1,200 1,200 500502-Uniform & Equipment Allowance 1,423 2,669 850 957 850 - 500503-Education Reimbursement 49 - - - - -
500504-One-Time Compensation 2,322 699 2,500 - - -
500506-Incentive- Bilingual Pay 3,838 4,382 4,684 3,457 4,650 4,848 500507-Incentive- Degree - 3,883 4,684 3,457 4,600 4,848 500600-Retirement 13,686 - - - - -
500602-Unfunded Accr. Liab. (UAL) 1,389 - - 678 680 690 500603-PERS 3069 Misc. Classic 5,407 15,972 13,329 10,036 13,300 14,308 500604-PERS 26454 Misc. Pepra 5,881 11,491 11,746 7,593 9,350 13,408 500800-Health Insurance 33,427 32,933 42,780 27,368 33,950 50,784 500801-Dental Insurance 1,017 1,090 1,155 771 1,200 1,586 500802-Vision Insurance 444 477 593 340 450 709
500803-Life Insurance 874 990 901 770 970 960
500880-Work Comp Insurance 17,593 20,318 17,551 21,036 30,750 42,866 500990-Non-Cash Labor Cost Allocation 1,510 7,931 - - - - 509000-Payroll Taxes 17,745 20,673 20,904 17,352 22,650 21,660 Total 82-Wages & Benefits $323,578 $370,488 $387,662 $309,901 $386,300 $443,783 83-Planned Operations
510000-Office Supplies 279 244 650 77 1,570 1,500
510001-Departmental Supplies 21,291 17,069 22,000 16,859 22,867 23,000 510100-Service Agreements 11,619 18,235 13,000 10,742 17,000 17,000 510103-Postage & Freight 132 22 100 87 100 100
510105-Software Licensing 295 295 - - - -
510106-Subscriptions & Dues 100 100 150 150 150 -
510111-Vet Care Services 53,488 114 - - - -
510115-Recruitment 835 475 67 67 68 -
510124-Spay/Neuter Expenses 36,000 - - - - -
510150-Software Subscription - - 1,753 1,753 1,755 1,950 510200-Repairs & Maintenance 17,194 17,963 7,400 7,172 8,900 6,000 510300-Vehicle Operations 2,983 4,823 4,000 2,860 8,000 13,000 510302-Vehicle Operations - Fuel 10,367 11,272 15,000 9,643 15,000 18,700 510400-Professional Services (236) 1,323 261 261 265 -
510501-Training 1,720 720 3,000 77 3,000 3,000
510505-Travel - 240 2,000 - 2,000 2,000
Total 83-Planned Operations $156,067 $72,895 $69,381 $49,748 $80,675 $86,250 85-Required Operations
510701-Communications 2,368 2,058 1,500 1,482 2,000 2,100 510704-Water 2,890 2,945 2,900 2,532 3,600 3,650
510705-Sewer 1,426 1,478 1,470 1,263 1,780 1,800
510706-Refuse 3,717 4,640 5,000 4,505 6,320 6,400
2025/26 SHAFTER OPERATING BUDGET 107

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Animal Control
Actual Actual Budget 11Mo Actual Projection Budget
2022/23 2023/24 2024/25 2024/25 2024/25 2025/26
510707-Power 10,758 12,556 22,050 4,324 5,650 5,700
510708-Natural Gas 8,896 8,010 8,950 4,345 4,900 5,000
510805-Bad Debt Expense - - - (15) - -
510809-Assessment fees - 518 - - - -
Total 85-Required Operations $30,055 $32,205 $41,870 $18,436 $24,250 $24,650 88-Operations -Internal
520100-Internal ISF Chrg - Shop 4,135 11,535 7,735 5,481 7,735 7,812 520200-Internal ISF Chrg - Building 16,813 26,871 25,734 28,951 38,987 38,987 520300-Internal ISF Chrg - IT 36,824 61,222 57,070 52,392 72,687 72,687 520400-Internal ISF Chrg - Liability 14,049 22,543 22,140 19,471 28,754 28,754 Total 88-Operations -Internal $71,821 $122,171 $112,679 $106,295 $148,163 $148,240 93-Capital Projects
580300-Capital Prj.- Other Imp. - - 75,000 - 75,000 -
Total 93-Capital Projects $0 $0 $75,000 $0 $75,000 $0
Expenses $581,521 $597,759 $686,592 $484,380 $714,388 $702,923 Total Animal Control Net Surplus/(Deficit) ($563,341) ($572,633) ($666,052) ($471,675) ($695,888) ($684,341) Veterinary Care
Actual Actual Budget 11Mo Actual Projection Budget
2022/23 2023/24 2024/25 2024/25 2024/25 2025/26
83-Planned Operations
510001-Departmental Supplies - 231 - 925 - -
510012-Medical Supplies - 19,175 13,000 12,429 13,000 13,000 510100-Service Agreements - 1,582 - - - -
510106-Subscriptions & Dues - 14,638 16,450 12,500 16,450 16,450 510111-Vet Care Services - 50,811 52,850 39,314 62,850 81,000 510124-Spay/Neuter Expenses - 44,082 33,600 18,860 33,600 33,000 Total 83-Planned Operations $0 $130,519 $115,900 $84,028 $125,900 $143,450 Expenses $0 $130,519 $115,900 $84,028 $125,900 $143,450 Total Veterinary Care Net Surplus/(Deficit) $0 ($130,519) ($115,900) ($84,028) ($125,900) ($143,450) 108 SHAFTER OPERATING BUDGET 2025/26

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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, including 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 services provided by the Public Works Department, including support for economic development within the City.

Fiscal Year 2024-25 Highlights and Accomplishments
 Completed designs for park, recreation, and public facility enhancements o New Shafter Aquatics Center Building
o North Shafter Community Park
o Police Sub-Station at Gossamer Grove
 Completed designs for street paving, walkway, and safety improvements. o Zerker Road Reconstruction Phase III
o Santa Fe Way Pavement Resurfacing
o East Tulare Avenue Pedestrian and Bike Lane Improvements o North Shafter Avenue Pedestrian and Bike Lane Improvements  Supported the development of operational and technological advancements. o New Pavement Management System.
o Updated City bidding and procurement policy.
 Provided design, engineering, plan check, and construction inspection services for public and private development projects.

Fiscal Year 2025-26 Goals and Objec�ves
 Support the advancement of projects to improve regionally significant transportation thoroughfares and corridors.
o Design and acquisition of public right-of-way for two roundabout projects at Highway 43 intersections of Santa Fe Way and Seventh Standard Road o Finalize environmental approval for future widening of Seventh Standard Road between Galpin Street and Highway 43.
o High-Speed Rail Project Street mitigation
 Complete designs for street paving, walkway, and safety improvements. o Lerdo Highway Reconstruction between Schnaidt Street and Valley Street o Zerker Road Reconstruction Phase IV
o Core City Pedestrian and Bike Lane Improvements
o Annual Residential Street and Alley Improvement Project  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.
110 SHAFTER OPERATING BUDGET 2025/26

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ENGINEERING
Engineering
Actual Actual Budget 11Mo Actual Projection Budget
2022/23 2023/24 2024/25 2024/25 2024/25 2025/26
71-Fees for Service
410700-Engineering Fees - Misc 49,257 25,010 239,948 242,803 260,000 450,000 410701-Offsite Plan Check and Inspect 576,658 32,823 35,000 511,192 35,000 35,350 Total 71-Fees for Service $625,915 $57,833 $274,948 $753,995 $295,000 $485,350 73-License & Permits
430200-Encroachment Permit 5,401 7,938 6,398 10,153 4,600 8,000 Total 73-License & Permits $5,401 $7,938 $6,398 $10,153 $4,600 $8,000 77-Grants & Donations
470000-CA Grant - - 450,000 - - -
Total 77-Grants & Donations $0 $0 $450,000 $0 $0 $0
Revenues $631,316 $65,771 $731,346 $764,148 $299,600 $493,350 82-Wages & Benefits
500000-Full Time Wages 624,703 496,029 503,990 421,397 559,500 614,547 500100-Part Time Wages 6,996 3,614 14,041 3,996 11,050 16,748 500400-Overtime 185 211 300 283 570 303
500500-Cellphone Allowance 4,273 4,477 3,540 4,015 5,290 5,520 500501-Auto Allowance 4,578 5,448 4,560 4,506 5,910 6,060 500502-Uniform & Equipment Allowance 1,642 886 2,000 471 2,000 2,020 500504-One-Time Compensation 4,502 29,050 900 - - -
500506-Incentive- Bilingual Pay 558 1,073 576 2,433 3,300 3,744 500600-Retirement 55,731 - - - - -
500602-Unfunded Accr. Liab. (UAL) 3,353 - - 1,274 1,280 1,290 500603-PERS 3069 Misc. Classic 9,930 18,522 9,255 7,046 9,300 10,007 500604-PERS 26454 Misc. Pepra 11,544 34,114 26,064 26,824 36,400 38,815 500700-OPEB - Health Insurance - 6,282 - 6,331 13,485 - 500800-Health Insurance 113,940 62,061 46,446 63,627 85,000 81,608 500801-Dental Insurance 3,419 1,657 1,246 1,567 2,090 2,001 500802-Vision Insurance 1,550 693 528 650 870 827
500803-Life Insurance 2,705 1,899 1,622 1,714 2,300 2,175 500880-Work Comp Insurance 71,968 16,239 12,150 10,031 12,500 9,971 500990-Non-Cash Labor Cost Allocation 9,999 15,304 - - - - 509000-Payroll Taxes 47,868 37,873 34,772 31,403 43,900 46,315 Total 82-Wages & Benefits $979,444 $735,432 $661,990 $587,568 $794,745 $841,951 83-Planned Operations
510000-Office Supplies 3,167 5,151 5,000 1,604 3,500 3,500 510001-Departmental Supplies 11,521 6,595 5,000 4,232 5,000 5,000 510100-Service Agreements 6,732 9,940 5,000 5,157 5,000 5,000 510103-Postage & Freight 398 96 178 243 200 200
510105-Software Licensing 9,948 64 - - - -
510106-Subscriptions & Dues 271 701 700 259 700 700
510109-Janitorial Services 35,317 30,448 - - - -
510115-Recruitment 7,135 14,683 - - - -
510150-Software Subscription 10,176 22,278 37,500 32,632 37,500 40,000 510200-Repairs & Maintenance 6,015 1,962 2,000 - 1,000 1,000 510202-Hardware & Tools - 5,301 5,000 2,052 3,000 3,000 510205-Building Repair & Maintenance 6,283 2,615 - - - - 510300-Vehicle Operations 5,678 4,914 5,500 5,364 5,500 5,500 510302-Vehicle Operations - Fuel 8,020 8,272 13,118 14,688 23,000 24,000 510400-Professional Services 23,429 3,937 7,298 1,498 2,000 2,000 510401-Engineering Services 4,000 60,283 549,300 44,274 80,000 80,000 510420-Legal Services 3,763 - - - - -
510501-Training 7,639 8,897 13,500 6,618 10,000 10,000
510505-Travel 1,743 9,707 11,500 2,703 10,000 10,000
Total 83-Planned Operations $151,235 $195,844 $660,594 $121,323 $186,400 $189,900 85-Required Operations
510701-Communications 4,702 5,291 5,100 2,779 3,960 4,000 510704-Water 533 633 730 508 690 700
2025/26 SHAFTER OPERATING BUDGET 111

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Engineering
Actual Actual Budget 11Mo Actual Projection Budget
2022/23 2023/24 2024/25 2024/25 2024/25 2025/26
510705-Sewer 36 37 40 32 50 50
510706-Refuse 2,982 2,941 3,880 277 540 560
510707-Power 64 550 260 54 100 105
510805-Bad Debt Expense - (4) - - - -
510807-Regulatory & Permitting 147 - 379 379 380 400
510809-Assessment fees 2,097 3,127 - - - -
Total 85-Required Operations $10,561 $12,575 $10,389 $4,029 $5,720 $5,815 88-Operations -Internal
520100-Internal ISF Chrg - Shop 6,893 16,093 12,893 9,136 12,893 13,022 520200-Internal ISF Chrg - Building 9,439 12,666 14,445 16,251 21,885 21,885 520300-Internal ISF Chrg - IT 29,966 49,486 46,440 42,633 59,148 59,148 520400-Internal ISF Chrg - Liability 30,252 48,527 47,660 41,914 61,900 61,900 Total 88-Operations -Internal $76,550 $126,772 $121,438 $109,934 $155,826 $155,955 90-Debt Service
550100-Principal Payments - 3,765 - - - -
Total 90-Debt Service $0 $3,765 $0 $0 $0 $0
92-Capital Outlay
570100-Automotive Equipment - - - 32,070 - -
Total 92-Capital Outlay $0 $0 $0 $32,070 $0 $0
Expenses $1,217,790 $1,074,388 $1,454,411 $854,924 $1,142,691 $1,193,621 Total Engineering Net Surplus/(Deficit) ($586,474) ($1,008,617) ($723,065) ($90,776) ($843,091) ($700,271) 112 SHAFTER OPERATING BUDGET 2025/26

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2025/26 SHAFTER OPERATING BUDGET 113

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Streets Descrip�on of Major Services:

The Streets Division plays a vital role within the Public Works Department, responsible for the maintenance of all city streets, alleys, and rights of way. This division manages a range of ac�vi�es, including minor to moderate asphalt and concrete repairs, as well as overseeing significant street contracts associated with the capital improvement program. Furthermore, the division is tasked with the repair of sidewalks, curbs, and gu�ers, maintenance of roadside drainage, upkeep of traffic signals, street striping, and storm drain maintenance.

Fiscal Year 2024-25 Highlights and Accomplishments
 Zerker Road Reconstruc�on – Phase III
 Technologies for Street Monitoring and Management
Fiscal Year 2025-26 Goals and Objec�ves
 Con�nue major thoroughfare improvements
 Annual residen�al street project
 Pedestrian/bicycle lane improvements
 Traffic calming and safety projects
114 SHAFTER OPERATING BUDGET 2025/26

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STREETS
Streets
Actual Actual Budget 11Mo Actual Projection Budget
2022/23 2023/24 2024/25 2024/25 2024/25 2025/26
71-Fees for Service
410011-In-Kind Contributions - - - - - 20,000
410801-Streets Fees - Sweeping 2,739 2,739 2,730 1,370 1,400 1,400 Total 71-Fees for Service $2,739 $2,739 $2,730 $1,370 $1,400 $21,400 78-Other Revenue
480100-Misc Refunds - 535 1,264 4,028 - -
Total 78-Other Revenue $60 $4,255 $1,264 $4,028 $0 $0
Revenues $2,799 $6,994 $3,994 $5,398 $1,400 $21,400
82-Wages & Benefits
500000-Full Time Wages 147,173 65,595 1,182,092 835,720 1,039,000 1,118,690 500400-Overtime 539 1,475 800 4,703 5,450 5,500
500500-Cellphone Allowance 79 60 3,720 1,829 2,360 2,220 500501-Auto Allowance 2,606 1,937 1,584 1,624 2,130 2,184 500502-Uniform & Equipment Allowance 9,103 10,548 7,500 8,078 9,500 10,000 500504-One-Time Compensation 6,233 14,889 7,100 - - -
500506-Incentive- Bilingual Pay 3,229 9,758 8,592 7,142 9,500 9,648 500508-Incentive-Certificate Pay - - - 52 117 -
500600-Retirement 12,446 - - - - -
500602-Unfunded Accr. Liab. (UAL) 3,622 - - 2,553 2,560 2,575 500603-PERS 3069 Misc. Classic 27,316 69,833 58,643 33,196 42,250 40,475 500604-PERS 26454 Misc. Pepra 15,107 41,099 49,344 31,037 41,500 61,602 500700-OPEB - Health Insurance - 2,532 - 9,961 11,165 - 500800-Health Insurance 39,011 10,506 278,719 153,092 205,000 263,373 500801-Dental Insurance 1,426 609 8,023 4,664 6,210 8,038 500802-Vision Insurance 649 270 3,695 2,108 2,820 3,633 500803-Life Insurance 700 310 3,842 2,888 3,810 3,621
500880-Work Comp Insurance 33,083 10,820 145,525 72,515 83,000 50,414 500990-Non-Cash Labor Cost Allocation 1,020 1,548 - - - - 509000-Payroll Taxes 11,925 5,362 86,262 54,217 74,750 84,545 Total 82-Wages & Benefits $1,101,605 $1,578,308 $1,845,441 $1,225,379 $1,541,122 $1,666,518 83-Planned Operations
510000-Office Supplies 156 594 9,276 9,367 1,500 1,200
510001-Departmental Supplies 82,613 69,242 108,000 36,811 75,000 100,000 510100-Service Agreements 364 1,645 - 225 - -
510103-Postage & Freight 58 32 170 170 200 200
510105-Software Licensing 1,789 - - - - 25,000
510106-Subscriptions & Dues 229 (114) 250 - 250 250
510109-Janitorial Services 8,812 8,879 - - - -
510110-Landscaping Services 9,175 42,886 231,810 21,436 170,000 245,950 510114-Contract Services - - 20,000 31,190 15,000 -
510115-Recruitment 1,059 322 220 220 500 -
510117-Traffic Sig. Operation & Maint 33,335 66,033 62,500 20,117 50,000 50,000 510121-Streetlight Repair and Maint. 45,640 42,962 152,592 107,820 75,000 75,000 510130-Graffiti Removal 1,241 4,042 5,000 2,977 2,500 2,500 510150-Software Subscription 50,092 16,043 36,000 23,247 36,000 50,000 510200-Repairs & Maintenance 38,070 54,687 95,000 56,673 75,000 75,000 510202-Hardware & Tools - 11,511 14,634 12,702 15,000 15,000 510204-Equipment Repair 6,855 39,341 38,386 44,021 45,000 40,000 510205-Building Repair & Maintenance 322 750 1,000 39 - 500 510300-Vehicle Operations 74,809 48,573 60,000 21,111 25,000 25,000 510302-Vehicle Operations - Fuel 53,960 64,251 80,423 31,699 45,450 40,000 510400-Professional Services 20,924 14,623 75,000 5,561 30,000 30,000 510420-Legal Services 100 - 2,500 - 2,500 2,500
510501-Training 2,118 4,454 10,000 2,683 7,500 7,500
510505-Travel 134 2,163 5,000 21 5,000 5,000
510601-Equipment Rental - - 20,000 10,352 20,000 -
Total 83-Planned Operations $494,759 $519,631 $1,027,761 $438,441 $696,400 $790,600 2025/26 SHAFTER OPERATING BUDGET 115

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Streets
Actual Actual Budget 11Mo Actual Projection Budget
2022/23 2023/24 2024/25 2024/25 2024/25 2025/26
85-Required Operations
510701-Communications - - 800 - - -
510704-Water 266 317 11,000 8,202 11,560 11,680
510705-Sewer 18 19 80 32 60 60
510706-Refuse 3,574 2,941 30,800 277 600 620
510707-Power - 448 40,240 47,717 59,600 59,800
510807-Regulatory & Permitting 323 44 500 - - -
510809-Assessment fees 5,752 9,691 50 50 50 50
Total 85-Required Operations $26,200 $80,404 $83,470 $56,278 $71,870 $72,210 88-Operations -Internal
520100-Internal ISF Chrg - Shop 24,812 65,112 46,412 32,886 46,412 46,876 520200-Internal ISF Chrg - Building 2,191 2,936 20,783 23,381 31,487 31,487 520300-Internal ISF Chrg - IT 26,794 44,094 41,520 38,117 52,881 52,881 520400-Internal ISF Chrg - Liability 37,273 59,798 58,730 51,649 76,276 76,276 Total 88-Operations -Internal $102,463 $193,605 $167,445 $146,033 $207,056 $207,520 90-Debt Service
550100-Principal Payments 9,997 2,711 - - - -
Total 90-Debt Service $9,997 $2,711 $0 $0 $0 $0
92-Capital Outlay
570100-Automotive Equipment 193,174 - 75,000 - 75,000 - 570200-Machinery & Equipment - 9,921 70,735 70,735 - -
Total 92-Capital Outlay $304,840 $9,921 $145,735 $70,735 $75,000 $0 93-Capital Projects
580100-Capital Prj.- Infrastructure 91,531 45,829 72,778 83,835 - - Total 93-Capital Projects $91,531 $45,829 $72,778 $83,835 $0 $0 Expenses $2,131,395 $2,430,409 $3,342,630 $2,020,701 $2,591,448 $2,736,848 Total Streets Net Surplus/(Deficit) ($2,128,596) ($2,423,415) ($3,338,636) ($2,015,303) ($2,590,048) ($2,715,448) 116 SHAFTER OPERATING BUDGET 2025/26

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Public Facili�es Descrip�on of Major Services:

The Public Facili�es Division, part of the Public Works Department, is tasked with maintaining the landscaping of all City parks, including park restrooms, arterial streets, and designated parkway areas.

Fiscal Year 2024-25 Highlights and Accomplishments
 Veterans Park Soccer Field Ligh�ng
 Stringham Park Improvements
 Skatepark Improvements
 Veterans Park Memorial Updates
 Veterans Park Basketball Court
Fiscal Year 2025-26 Goals and Objec�ves
 Con�nue grant-funded park upgrades and addi�ons
 Learning Center upgrades
 Reopen Aqua�cs Center
118 SHAFTER OPERATING BUDGET 2025/26

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PUBLIC FACILITIES
Public Facilities
Actual Actual Budget 11Mo Actual Projection Budget
2022/23 2023/24 2024/25 2024/25 2024/25 2025/26
71-Fees for Service
415000-Miscelaneous Fees 360 360 360 300 360 364
Total 71-Fees for Service $634 $485 $360 $300 $360 $364 75-Rents & Concessions
450100-Facility Rental - - 7,380 5,266 7,000 17,070
450200-Park Rental - 510 8,358 5,812 6,540 6,607
Total 75-Rents & Concessions $11,976 $16,688 $15,738 $11,078 $13,540 $23,677 77-Grants & Donations
470000-CA Grant 94,853 - - - - -
470060-CA Grant - LCTOP - 38,000 - - - -
Total 77-Grants & Donations $94,853 $38,000 $0 $0 $0 $0 Revenues $107,463 $55,173 $16,098 $11,378 $13,900 $24,041 82-Wages & Benefits
500000-Full Time Wages 15,067 20,467 395,752 423,834 545,500 558,427 500100-Part Time Wages 146 - 1,070 - - -
500400-Overtime 202 593 2,009 4,329 4,500 4,500
500500-Cellphone Allowance 245 214 1,560 1,200 1,520 1,560 500501-Auto Allowance 130 47 240 178 235 240
500502-Uniform & Equipment Allowance 29 - 4,100 3,902 4,420 3,535 500503-Education Reimbursement - - - 209 300 -
500504-One-Time Compensation 457 491 2,000 - - -
500506-Incentive- Bilingual Pay 26 192 2,400 4,418 5,970 6,480 500508-Incentive-Certificate Pay - - - 463 - -
500600-Retirement 1,071 - - - - -
500602-Unfunded Accr. Liab. (UAL) 290 - - 1,277 1,280 1,285 500603-PERS 3069 Misc. Classic - 1,145 26,899 19,590 25,400 26,450 500604-PERS 26454 Misc. Pepra 968 2,684 12,441 16,884 22,600 27,498 500700-OPEB - Health Insurance - - - 2,122 6,786 -
500800-Health Insurance 7,890 12,649 75,387 96,319 129,200 136,410 500801-Dental Insurance 307 434 2,600 2,992 4,010 4,192 500802-Vision Insurance 141 201 1,207 1,393 1,870 1,954 500803-Life Insurance 191 241 1,448 1,638 2,200 2,156
500880-Work Comp Insurance 6,362 7,791 50,867 31,455 36,050 22,728 500990-Non-Cash Labor Cost Allocation 77 693 - - - -
509000-Payroll Taxes 1,217 1,655 29,216 30,008 41,800 43,037 Total 82-Wages & Benefits $468,990 $670,082 $609,196 $642,211 $833,641 $840,452 83-Planned Operations
510000-Office Supplies 15 3,005 5,034 619 1,700 1,202
510001-Departmental Supplies 4,627 2,989 86,396 46,397 62,200 62,005 510100-Service Agreements - - 50,350 750 50,600 76,300
510103-Postage & Freight 20 22 940 129 305 200
510105-Software Licensing 708 - - - - -
510106-Subscriptions & Dues - 826 500 - 250 250
510109-Janitorial Services 3,229 8,879 24,000 21,400 25,000 25,000 510110-Landscaping Services - 2,403 127,713 7,127 75,600 102,020 510114-Contract Services - 6,570 62,875 17,980 23,500 317,700 510115-Recruitment 315 602 286 286 300 -
510150-Software Subscription 3,622 2,014 18,500 15,410 18,500 20,000 510200-Repairs & Maintenance - 974 104,903 39,233 100,505 92,550 510202-Hardware & Tools - 2,272 28,519 5,476 13,265 12,510 510204-Equipment Repair - 68 41,365 14,812 31,125 34,505 510205-Building Repair & Maintenance - 27,848 72,366 27,220 71,939 68,776 510300-Vehicle Operations - 16 15,000 15,210 15,000 15,000 510302-Vehicle Operations - Fuel 1,115 1,232 17,881 20,123 25,000 25,000 510400-Professional Services - 10,200 25,000 2,990 15,550 17,812 510420-Legal Services 275 - - - - -
510501-Training 1 99 10,000 3,024 5,000 5,000
510505-Travel 70 874 5,000 970 5,000 5,000
2025/26 SHAFTER OPERATING BUDGET 119

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Public Facilities
Actual Actual Budget 11Mo Actual Projection Budget
2022/23 2023/24 2024/25 2024/25 2024/25 2025/26
510600-Rents & Leases 2,400 2,400 2,400 2,000 2,400 2,400 510601-Equipment Rental - 621 23,528 28 6,050 6,005
510801-Outside Agency Costs 25,000 13,769 25,000 14,429 25,000 25,250 510905-Water Testing/Samples - - 25,000 - - 2,000
Total 83-Planned Operations $393,410 $430,382 $772,556 $255,613 $573,789 $916,485 85-Required Operations
510701-Communications 3,049 4,242 6,250 4,148 5,220 7,850 510704-Water 33,005 35,978 167,790 110,153 182,250 186,250 510705-Sewer 178 185 600 465 650 7,640
510706-Refuse 2,306 2,932 6,300 2,635 4,220 4,330
510707-Power 8,721 12,559 77,634 50,583 67,760 85,480
510708-Natural Gas 30 172 2,350 1,432 1,750 1,950
510807-Regulatory & Permitting - - 1,050 - - -
510809-Assessment fees 174 277 20,155 17,691 17,728 17,985 Total 85-Required Operations $175,691 $204,616 $282,129 $187,107 $279,578 $311,485 88-Operations -Internal
520100-Internal ISF Chrg - Shop 2,757 7,357 5,157 3,654 5,157 5,209 520200-Internal ISF Chrg - Building 16,293 21,861 180,568 203,139 273,562 273,562 520300-Internal ISF Chrg - IT 20,762 34,078 32,170 29,533 40,974 40,974 520400-Internal ISF Chrg - Liability 26,221 42,062 42,470 37,349 55,159 55,159 Total 88-Operations -Internal $168,461 $242,999 $260,365 $273,675 $374,852 $374,904 90-Debt Service
550100-Principal Payments - 258 - - - -
Total 90-Debt Service $0 $2,224 $0 $0 $0 $0
92-Capital Outlay
570100-Automotive Equipment - - 145,000 60,954 145,000 - 570200-Machinery & Equipment 24,523 - 60,738 60,738 - - Total 92-Capital Outlay $24,523 $0 $205,738 $121,692 $145,000 $0 93-Capital Projects
580200-Capital Prj.- Buildings & Imp. - - 1,609,769 223,409 1,470,000 4,801,000 580300-Capital Prj.- Other Imp. 879 - 27,057 26,057 2,909 750,000 Total 93-Capital Projects $435,776 $729,780 $1,636,826 $249,466 $1,472,909 $5,551,000 Expenses $1,666,851 $2,280,083 $3,766,810 $1,729,764 $3,679,769 $7,994,326 79-Transfers-In
490209-Trans In - CDBG - 65,000 - - - -
Total 79-Transfers-In $0 $65,000 $0 $0 $0 $0
Revenues $0 $65,000 $0 $0 $0 $0
Total Public Facilities Net Surplus/(Deficit) ($1,559,388) ($2,159,910) ($3,750,712) ($1,718,386) ($3,665,869) ($7,970,285) 120 SHAFTER OPERATING BUDGET 2025/26

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Building Department DescripƟon of Major Services:

The Building Department is dedicated to promo�ng the safety, sustainability, and efficiency of all structures within the City of Sha�er. Our objec�ves for the scal year 2025-26 emphasize upholding high regulatory standards, improving customer service, and u�lizing innova�ve technologies to op�mize our opera�ons. We are commi�ed to safeguarding the well-being of Sha�er’s residents and businesses. By engaging in strategic planning, fostering con�nuous improvement, and striving for excellence, we aim to accomplish these objec�ves and enhance the services we offer to our community.

Fiscal Year 2024-25 Highlights and Accomplishments
 Permitted and issued a certificate of occupancy for the improvements on Shafter’s second Amazon warehouse facility, MIT2, an Inbound Cross Dock (IXD) facility  Permitted a 2,200 sq. ft. shell building for the second Starbucks  Permitted improvements for soccer fields, basketball courts, and hardscape at the Grow Public Schools (Phase II)
 Permitted 431 new single-family homes
 Permitted and issued occupancy throughout Tract 6490 for Balfanz Homes in Mills Ranch and permitted over 75% of their available lots
 Permitted and began construction in Marcona Preserve
 Permitted a 70,000 sq. ft. warehouse expansion for California Paper  Permitted and/or completed miscellaneous improvements for downtown businesses, including El Michoacano, Glam Salon & Spa, GrapeCo Farms, and Big Stop  Completed the improvements for the new 1,088,027 sq. ft. warehouse for Wonderful and issued a certificate of occupancy
 Improvements for 1.05M sq. ft. warehouse for Rexco and issued a certificate of occupancy  Completed the improvements for LGV Coupling and issued a certificate of occupancy  Completed the improvements for Golden Bear Industries  Completed the improvements for the Countryside Corner Carwash  Completed the improvements for the Kingdom Hall Church  Completed all 28 new Self-Help Enterprises homes
 Improvements for a 45,617 sq. ft. amenity center at the Wonderful Logistics Park  Completed two portable classrooms and one 2,880 sq. ft. kindergarten building for Grow Public Schools (Phase I)
Fiscal Year 2025-26 Goals and ObjecƟves
Regulatory Compliance and Safety
o Review plans and issue permits to safeguard life and limb, health, property, and public welfare o Regulate and control the design, construc�on, quality of materials, use and occupancy, loca�on, and maintenance of all buildings and structures within the City Customer Service Enhancement
o Develop and implement strategies to provide the highest level of customer service to residents, contractors, and stakeholders
o Foster clear and efficient communica�on channels to improve service delivery Staff Development and Training
o Enhance department and eld staff through ongoing educa�on and cross-training ini�a�ves o Obtain training on upcoming new codes to ensure compliance with regulatory standards o Meet or exceed minimum cer�ca�on, training, and con�nuing educa�on requirements for all staff members
Adop�on of 2025 California Codes
Implementa�on of Land Management System (LMS).
122 SHAFTER OPERATING BUDGET 2025/26

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BUILDING
Building Inspection
Actual Actual Budget 11Mo Actual Projection Budget
2022/23 2023/24 2024/25 2024/25 2024/25 2025/26
71-Fees for Service
410100-Building Fees - Misc 15,616 15,078 17,500 7,064 16,000 16,000 Total 71-Fees for Service $15,616 $15,078 $17,500 $7,064 $16,000 $16,000 73-License & Permits
430300-Building Permits 1,579,694 1,129,271 1,389,044 1,648,763 1,700,000 3,150,000 Total 73-License & Permits $1,579,694 $1,129,271 $1,389,044 $1,648,763 $1,700,000 $3,150,000 Revenues $1,595,310 $1,144,349 $1,406,544 $1,655,827 $1,716,000 $3,166,000 82-Wages & Benefits
500000-Full Time Wages 573,381 683,524 787,817 561,841 779,708 850,808 500100-Part Time Wages 8,223 19,608 3,600 3,820 3,820 - 500400-Overtime 5,342 4,900 6,000 1,562 3,000 3,000
500500-Cellphone Allowance 6,104 6,012 6,000 4,211 5,400 6,060 500501-Auto Allowance 4,819 4,832 4,800 3,569 4,700 4,800 500502-Uniform & Equipment Allowance 1,707 1,534 2,000 1,652 2,000 2,020 500503-Education Reimbursement 576 269 - 399 400 -
500504-One-Time Compensation 6,966 - - - - -
500506-Incentive- Bilingual Pay 644 1,199 672 1,488 2,000 2,016 500600-Retirement 36,166 - - - - -
500602-Unfunded Accr. Liab. (UAL) 3,660 - - 1,930 1,935 1,940 500603-PERS 3069 Misc. Classic 10,299 30,785 25,674 20,077 26,600 29,880 500604-PERS 26454 Misc. Pepra 17,706 48,259 40,819 30,485 40,500 47,540 500700-OPEB - Health Insurance 1,214 - 6,000 - - -
500800-Health Insurance 75,016 95,834 100,530 72,786 92,400 101,710 500801-Dental Insurance 3,567 3,925 3,849 2,895 3,750 3,956 500802-Vision Insurance 1,629 1,805 1,736 1,380 1,780 1,886 500803-Life Insurance 2,376 2,738 2,711 2,210 2,890 2,997 500880-Work Comp Insurance 17,198 19,982 18,569 11,448 13,870 12,838 500990-Non-Cash Labor Cost Allocation 7,422 22,357 - - - - 509000-Payroll Taxes 44,804 54,675 56,928 40,331 54,680 61,239 Total 82-Wages & Benefits $828,819 $1,002,238 $1,067,705 $762,084 $1,039,433 $1,132,690 83-Planned Operations
510000-Office Supplies 4,381 8,578 4,000 3,404 4,000 4,000 510001-Departmental Supplies 17,167 14,260 14,256 9,996 12,000 30,000 510100-Service Agreements 212 148 300 - 300 300
510103-Postage & Freight 1,531 2,048 2,161 2,292 2,500 4,000 510105-Software Licensing - 128 - - - -
510106-Subscriptions & Dues 1,780 3,865 1,500 1,257 1,500 1,500 510110-Landscaping Services 1,167 1,520 - - - -
510115-Recruitment 401 318 - - 1,500 1,500
510150-Software Subscription 67,033 8,516 75,142 77,392 65,800 40,000 510200-Repairs & Maintenance 2,944 2,429 302 302 500 -
510300-Vehicle Operations 14,511 14,364 12,300 9,686 12,300 12,300 510302-Vehicle Operations - Fuel 12,137 10,461 10,500 5,163 9,000 12,000 510400-Professional Services 178,361 75,335 145,000 30,610 150,000 150,000 510501-Training 759 3,325 7,500 6,452 6,500 8,000
510505-Travel 3,469 70 6,759 6,759 6,759 7,500
Total 83-Planned Operations $305,853 $145,365 $279,720 $153,313 $272,659 $271,100 85-Required Operations
510701-Communications 1,413 954 2,500 665 1,000 1,000
Total 85-Required Operations $1,413 $954 $2,500 $665 $1,000 $1,000 88-Operations -Internal
520000-Asset Replace - - 5,100 - 5,100 5,151
520100-Internal ISF Chrg - Shop 5,514 15,414 10,314 7,308 10,314 10,417 520200-Internal ISF Chrg - Building 11,092 14,878 16,969 19,090 25,708 25,708 520300-Internal ISF Chrg - IT 38,993 64,927 60,430 55,477 76,966 76,966 520400-Internal ISF Chrg - Liability 34,514 55,369 54,380 47,824 70,627 70,627 Total 88-Operations -Internal $90,113 $150,588 $147,193 $129,699 $188,715 $188,869 2025/26 SHAFTER OPERATING BUDGET 123

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Building Inspection
Actual Actual Budget 11Mo Actual Projection Budget
2022/23 2023/24 2024/25 2024/25 2024/25 2025/26
90-Debt Service
550100-Principal Payments 13,378 1,439 - - - -
Total 90-Debt Service $13,378 $1,439 $0 $0 $0 $0
92-Capital Outlay
570200-Machinery & Equipment - 10,720 - - - -
Total 92-Capital Outlay $0 $10,720 $0 $0 $0 $0
Expenses $1,239,576 $1,311,304 $1,497,118 $1,045,761 $1,501,807 $1,593,659 Total Building Inspection Net Surplus/(Deficit) $355,734 ($166,955) ($90,574) $610,066 $214,193 $1,572,341 124 SHAFTER OPERATING BUDGET 2025/26

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2025/26 SHAFTER OPERATING BUDGET 125

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Code Compliance Descrip�on of Major Services:

The Code Compliance Division, a part of the Building Department, is tasked to help maintain and improve the quality of our community by administering fair and objec�ve enforcement of State laws and local ordinances to correct viola�ons and reduce hazards that create blight and adversely affect the quality of life of residents and businesses in the affected areas of the City.

Fiscal Year 2024-25 Highlights and Accomplishments
 Refined and distributed door hangers to assist as and educa�onal tool for ongoing code enforcement viola�ons
 Refined and distributed pamphlets to help educate the community on codes to ensure the safety and maintenance of proper�es in Sha�er
 Responded to all code enforcement complaints while maintaining accurate and detailed records
 Strengthened rela�onships with neighborhoods and the business community Fiscal Year 2025-26 Goals and Objec�ves
 Assisted with voluntary compliance of code viola�ons to reduce legal ac�ons for community violators and gain community support
 Conduct and maintain rigorous efforts to reduce blight within the City through ac�ve code enforcement and community educa�on via public outreach  Promptly respond to complaints regarding structures and/or condi�ons that present health or safety hazards to the public
 Administer a fair and unbiased enforcement program
 Meet or exceed training requirements to perform the regulatory enforcement role of the department
 Con�nue to meet or exceed the safety standards policy required per SB 296  Implement the first Land Management System (LMS) to improve efficiency and streamline processes
126 SHAFTER OPERATING BUDGET 2025/26

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Code Compliance CODE COMPLIANCE
Actual Actual Budget 11Mo Actual Projection Budget
2022/23 2023/24 2024/25 2024/25 2024/25 2025/26
71-Fees for Service
410150-Abatement Fees 27,041 - - - - -
Total 71-Fees for Service $27,041 $0 $0 $0 $0 $0
Revenues $27,041 $0 $0 $0 $0 $0
82-Wages & Benefits
500000-Full Time Wages 47,553 70,317 80,132 56,959 75,800 85,461 500100-Part Time Wages 11 - - - - -
500400-Overtime 712 980 3,000 309 3,000 3,030
500500-Cellphone Allowance 231 - - - - -
500502-Uniform & Equipment Allowance 252 - - 1,022 1,200 1,300 500504-One-Time Compensation - - 4,000 - - -
500600-Retirement 1,755 - - - - -
500602-Unfunded Accr. Liab. (UAL) 425 - - 158 160 165
500604-PERS 26454 Misc. Pepra 3,475 7,971 5,778 4,483 5,980 6,726 500800-Health Insurance 15,387 21,869 22,752 17,444 23,200 22,932 500801-Dental Insurance 396 518 514 393 520 514
500802-Vision Insurance 147 192 191 146 185 191
500803-Life Insurance 218 319 312 260 335 343
500880-Work Comp Insurance 1,549 2,215 1,991 1,239 1,525 1,333 500990-Non-Cash Labor Cost Allocation 342 2,245 - - - - 509000-Payroll Taxes 3,879 5,419 5,774 4,262 6,120 6,321 Total 82-Wages & Benefits $76,332 $112,045 $124,444 $86,675 $118,025 $128,316 83-Planned Operations
510000-Office Supplies 2,741 2,190 2,500 858 2,500 2,500 510001-Departmental Supplies 1,626 2,045 4,000 2,953 4,000 5,500 510100-Service Agreements 206 123 250 - 250 250
510103-Postage & Freight 1,472 2,314 2,000 542 2,000 2,000 510106-Subscriptions & Dues 554 330 940 1,200 1,000 800 510110-Landscaping Services 1,169 1,520 - - - -
510114-Contract Services - - 15,000 - - 15,000
510115-Recruitment 313 - - - - -
510150-Software Subscription - 643 3,500 2,012 3,500 4,500 510200-Repairs & Maintenance 1,216 2,156 1,000 165 300 700 510300-Vehicle Operations - 3,822 2,100 654 2,100 2,100 510302-Vehicle Operations - Fuel 1,637 1,971 1,800 1,289 1,800 1,800 510400-Professional Services 51,618 120 110 138 200 200 510501-Training 3,719 1,651 2,500 85 500 1,900
510505-Travel 1,343 571 900 - 200 900
Total 83-Planned Operations $67,614 $19,456 $36,600 $9,896 $18,350 $38,150 85-Required Operations
510701-Communications - - 600 - - -
Total 85-Required Operations $0 $0 $600 $0 $0 $0
88-Operations -Internal
520000-Asset Replace - - 1,275 - 1,275 1,288
520300-Internal ISF Chrg - IT 4,016 6,432 6,220 5,710 7,922 7,922 Total 88-Operations -Internal $4,016 $6,432 $7,495 $5,710 $9,197 $9,210 90-Debt Service
550100-Principal Payments - 109 - - - -
Total 90-Debt Service $0 $109 $0 $0 $0 $0
Expenses $147,962 $138,042 $169,139 $102,281 $145,572 $175,676 Total Code Compliance Net Surplus/(Deficit) ($120,921) ($138,042) ($169,139) ($102,281) ($145,572) ($175,676) 2025/26 SHAFTER OPERATING BUDGET 127

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128 SHAFTER OPERATING BUDGET 2025/26

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GENERAL FUND REVENUE DETAILS
Non-Departmental
Actual Actual Budget 11Mo Actual Projection Budget
2022/23 2023/24 2024/25 2024/25 2024/25 2025/26
70-Taxes
400000-Prop Tax - Current Sec 2,169,420 2,638,263 2,795,000 1,699,759 2,795,000 2,822,950 400001-Prop Tax - Current Unsec 264,476 267,050 292,477 293,684 292,476 295,000 400002-Prop Tax - Supp Current Sec 65,157 67,610 50,500 30,558 50,500 51,005 400003-Prop Tax - Supp Current Unsec 1,973 3,558 2,100 2,502 3,270 3,280 400004-Prop Tax - Prior Sec 23,843 15,293 24,400 23,093 23,500 23,500 400005-Prop Tax - Prior Unsec 6,214 892 - (916) 480 500 400006-Prop Tax - Supp Prior Sec 5,780 9,413 8,000 7,383 8,000 8,080 400008-Prop Tax - State-Aid Home Exem 16,285 17,157 16,700 8,446 14,600 14,800 400009-Prop Tax - Aircraft (5,437) 10,102 9,616 9,616 10,000 10,000 400010-Prop Tax - In Lieu of VLF 3,933,782 4,400,954 4,455,000 2,429,558 4,455,000 4,499,550 400011-Prop Tax - RDA Pass Thru 61,131 62,914 67,839 67,838 68,000 68,000 400012-Prop Tax - ABx1 26 Excess 250,026 203,020 182,160 182,160 200,000 250,000 400013-Prop Tax - Other In Lieu Taxes 4,825 1,186 5,000 - 5,000 5,050 400100-Sales Tax - Bradley-Burns 25,136,604 18,852,252 15,094,072 14,422,060 17,175,353 17,965,353 400200-Franchise Tax - Electricity 592,859 596,775 605,000 - 605,000 611,050 400201-Franchise Tax - Natural Gas 136,248 157,506 139,000 - 139,000 140,390 400202-Franchise Tax - Refuse 462,093 1,194,512 753,000 497,546 753,000 760,530 400203-Franchise Tax - Cable 90,602 59,735 92,500 53,412 92,500 93,425 400400-Real Property Trans Tax 111,561 95,844 114,800 73,619 114,800 115,948 400700-Motor Vehicle License Fee/Tax 20,999 26,332 35,044 35,044 35,500 37,000 Total 70-Taxes $33,348,441 $28,680,368 $24,742,208 $19,835,362 $26,840,979 $27,775,411 71-Fees for Service
412510-Late Fees 9,520 31,677 48,300 51,695 - -
415000-Miscelaneous Fees 239,687 330,091 80,000 2,409 250,000 250,000 Total 71-Fees for Service $249,207 $361,768 $128,300 $54,104 $250,000 $250,000 73-License & Permits
435000-Misc Permits 760 422 750 427 750 758
Total 73-License & Permits $760 $422 $750 $427 $750 $758 74-Fines, Forfeitures,
440200-Penalties 10,149 13,334 6,000 6,530 6,000 6,060
Total 74-Fines, Forfeitures, $10,149 $13,334 $6,000 $6,530 $6,000 $6,060 75-Rents & Concessions
450000-Lease Revenues 500,237 569,087 500,000 227,055 450,000 505,000 450100-Facility Rental 30 - - - - -
450400-Mineral Rights 27,432 21,633 26,490 13,454 26,490 26,755 Total 75-Rents & Concessions $527,699 $590,720 $526,490 $240,509 $476,490 $531,755 76-Investment Earnings
460100-Interest - Property Tax 1,199 4,514 1,000 241 1,000 1,010 460145-Interest - Leases 14,950 14,520 - - - -
Total 76-Investment Earnings $16,149 $19,034 $1,000 $241 $1,000 $1,010 77-Grants & Donations
470108-FED GRNT County Pass Thru (29,631) - - - - -
Total 77-Grants & Donations ($29,631) $0 $0 $0 $0 $0
78-Other Revenue
480000-Sale of Prop - Capitalized - 1,170 - 2,380 - -
480100-Misc Refunds 29,835 37,459 30,729 31,589 24,680 24,927 Total 78-Other Revenue $29,835 $38,629 $30,729 $33,969 $24,680 $24,927 80-Operations -Internal
416001-Ind Cost Allocation - Operat 1,416,064 1,551,066 1,422,000 1,066,500 1,422,000 1,436,220 Total 80-Operations -Internal $1,416,064 $1,551,066 $1,422,000 $1,066,500 $1,422,000 $1,436,220 Revenues $35,568,673 $31,255,341 $26,857,477 $21,237,642 $29,021,899 $30,026,141 83-Planned Operations
510109-Janitorial Services - 9,725 - - - -
2025/26 SHAFTER OPERATING BUDGET 129

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Non-Departmental
Actual Actual Budget 11Mo Actual Projection Budget
2022/23 2023/24 2024/25 2024/25 2024/25 2025/26
510202-Hardware & Tools - 3,983 357 357 500 -
Total 83-Planned Operations $0 $13,708 $357 $357 $500 $0 93-Capital Projects
580200-Capital Prj.- Buildings & Imp. 7,485 1,531 - - 3,469 - Total 93-Capital Projects $7,485 $1,531 $0 $0 $3,469 $0 Expenses $7,485 $15,239 $357 $357 $3,969 $0
Total None Net Surplus/(Deficit) $35,561,188 $31,240,102 $26,857,120 $21,237,285 $29,017,930 $30,026,141 130 SHAFTER OPERATING BUDGET 2025/26

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

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132 SHAFTER OPERATING BUDGET 2025/26
FY25 vs FY26 Change
Actual Actual Budget Budget Dollar Pct % of
Enterprise Funds 2022/23 2023/24 2024/25 2025/26 Change Chg Total Water Operations 4,966,140 5,667,715 12,186,988 7,306,331 (4,880,657) -40.0% 48.8% Wastewater Operations 1,877,353 2,272,247 3,768,259 4,385,188 616,929 16.4% 29.3% Refuse 1,902,234 1,963,050 2,140,424 1,940,332 (200,092) -9.3% 13.0% Rail Operations 42,458 153,227 127,348 50,698 (76,650) -60.2% 0.3% Public Transit 393,021 549,134 557,311 1,057,742 500,431 89.8% 7.1% Telecommunications 179,649 272,393 618,451 237,786 (380,665) -61.6% 1.6% Total Enterprise Funds $9,360,855 $10,877,766 $19,398,781 $14,978,077 ($4,420,704) -22.8% 100% FY25 vs FY26 Change
Actual Actual Budget Budget Dollar Pct % of
Water Operations Category
Expenditures
2022/23 2023/24 2024/25 2025/26 Change Chg Total
82-Wages & Benefits 1,084,132 1,510,088 1,513,944 1,401,847 (112,097) -7.4% 19.2% 83-Planned Operations 1,007,258 907,639 1,154,185 1,113,350 (40,835) -3.5% 15.2% 85-Required Operations 1,883,206 2,002,470 2,275,583 2,196,815 (78,768) -3.5% 30.1% 88-Operations -Internal 990,868 1,246,346 1,074,844 1,139,319 64,475 6.0% 15.6% 90-Debt Service 676 1,172 - - 0.0% 0.0%
92-Capital Outlay - - 70,000 - (70,000) -100.0% 0.0%
93-Capital Projects - - 6,098,432 1,455,000 (4,643,432) -76.1% 19.9% Total Water Operations 4,966,140 5,667,715 12,186,988 7,306,331 (4,880,657) -40.0% 100% FY25 vs FY26 Change
Actual Actual Budget Budget Dollar Pct % of
Wastewater Operations Category
Expenditures
2022/23 2023/24 2024/25 2025/26 Change Chg Total
82-Wages & Benefits 357,104 552,315 530,894 624,501 93,607 17.6% 14.2% 83-Planned Operations 843,155 897,334 996,688 1,010,100 13,412 1.3% 23.0% 85-Required Operations 100,028 93,080 118,115 110,265 (7,850) -6.6% 2.5% 88-Operations -Internal 573,990 726,482 622,562 660,322 37,760 6.1% 15.1% 90-Debt Service 3,076 3,036 - - 0.0% 0.0%
92-Capital Outlay - - 70,000 - (70,000) -100.0% 0.0%
93-Capital Projects - - 1,430,000 1,980,000 550,000 38.5% 45.2% Total Wastewater Operations 1,877,353 2,272,247 3,768,259 4,385,188 616,929 16.4% 100% FY25 vs FY26 Change
Actual Actual Budget Budget Dollar Pct % of
Refuse Category Expenditures 2022/23 2023/24 2024/25 2025/26 Change Chg Total 82-Wages & Benefits 93,088 122,217 150,420 70,265 (80,155) -53.3% 3.6% 83-Planned Operations 1,473,249 1,813,127 1,515,234 1,831,837 316,603 20.9% 94.4% 85-Required Operations 13,170 26,919 77,445 38,230 (39,215) -50.6% 2.0% 88-Operations -Internal 322,325 - 322,325 - (322,325) -100.0% 0.0% 90-Debt Service 402 787 - - 0.0% 0.0%
92-Capital Outlay - - 75,000 - (75,000) -100.0% 0.0%
Total Refuse 1,902,234 1,963,050 2,140,424 1,940,332 (200,092) -9.3% 100% FY25 vs FY26 Change
Actual Actual Budget Budget Dollar Pct % of
Rail Operations Category Expenditures 2022/23 2023/24 2024/25 2025/26 Change Chg Total 82-Wages & Benefits 22,987 17,197 28,437 16,272 (12,165) -42.8% 32.1% 83-Planned Operations 15,697 34,410 31,348 30,906 (442) -1.4% 61.0% 85-Required Operations 3,774 6,751 9,580 3,520 (6,060) -63.3% 6.9% 88-Operations -Internal - 94,869 57,983 - (57,983) -100.0% 0.0% Total Rail Operations 42,458 153,227 127,348 50,698 (76,650) -60.2% 100%

ENTERPRISE FUNDS EXPENSE BUDGET CHANGES SUMMARY

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2025/26 SHAFTER OPERATING BUDGET 133
FY25 vs FY26 Change
Actual Actual Budget Budget Dollar Pct % of
Public Transit Category Expenditures 2022/23 2023/24 2024/25 2025/26 Change Chg Total 82-Wages & Benefits 210,924 296,887 318,480 458,952 140,472 44.1% 43.4% 83-Planned Operations 36,959 38,919 51,840 44,310 (7,530) -14.5% 4.2% 85-Required Operations 9,370 17,241 16,514 26,000 9,486 57.4% 2.5% 88-Operations -Internal 135,768 196,087 164,494 178,480 13,986 8.5% 16.9% 92-Capital Outlay - - 5,983 - (5,983) -100.0% 0.0%
93-Capital Projects - - - 350,000 350,000 0.0% 0.0%
Total Public Transit 393,021 549,134 557,311 1,057,742 500,431 89.8% 100% FY25 vs FY26 Change
Actual Actual Budget Budget Dollar Pct % of
Telecommunications Category
Expenditures
2022/23 2023/24 2024/25 2025/26 Change Chg Total
83-Planned Operations 76,693 110,294 64,254 48,000 (16,254) -25.3% 20.2% 85-Required Operations 15,675 16,094 27,810 17,500 (10,310) -37.1% 7.4% 88-Operations -Internal 87,281 146,005 135,887 172,286 36,399 26.8% 72.5% 92-Capital Outlay - - - - 0.0% 0.0%
93-Capital Projects - - 390,500 - (390,500) -100.0% 0.0% Total Telecommunications 179,649 272,393 618,451 237,786 (380,665) -61.6% 100%

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134 SHAFTER OPERATING BUDGET 2025/26
Water
Operations
Wastewater
Operations Refuse
Rail
Operations
Public
Transit Fiber Total
Revenues $ 5,461,575 $ 2,661,350 $ 1,979,315 $ 813,550 75,750 $ $ 156,651 $ 11,148,191 Expenses:
82-Wages & Benefits 1,401,847 624,501 70,265 16,272 458,952 2,571,837 - 83-Planned Operations 1,113,350 1,010,100 1,831,837 30,906 44,310 48,000 4,078,503 85-Required Operations 2,196,815 110,265 38,230 3,520 26,000 17,500 2,392,330 88-Operations -Internal 1,139,319 660,322 - 178,480 - 172,286 2,150,407 90-Debt Service - - - - - - -
Operating Expenses 5,851,331 $2,405,188 $1,940,332 $50,698 $707,742 $237,786 $11,193,077 Operating Income (Loss) (389,756) $ $256,162 $38,983 $25,052 $105,808 ($81,135) ($44,886) 92-Capital Outlay - - - - - - -
93-Capital Projects 1,455,000 1,980,000 - 350,000 - 3,785,000 - 79-Transfers-In - - - - - - -
- - - - - - -
Non-Operating Expenses 1,455,000 1,980,000 - 350,000 - 3,785,000 - Net Income/(Loss) $ (1,844,756) $ (1,723,838) $ 38,983 $ (244,192) 25,052 $ $ (81,135) $ (3,829,886) 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. 5,461,575
2,661,350
1,979,315
75,750
813,550
156,651
7,306,331
4,385,188
1,940,332
50,698
1,057,742
237,786
- 1,000,000 2,000,000 3,000,000 4,000,000 5,000,000 6,000,000 7,000,000 8,000,000 Water Operations
Wastewater Operations
Refuse
Rail Operations
Public Transit
Telecommunications 25/26 Proposed Budget
Enterprise Funds
25/26 Proposed Expenses 25/26 Projected Revenue

ENTERPRISE FUNDS SUMMARY CHART

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2025/26 SHAFTER OPERATING BUDGET 135
21/22 Actual 22/23 Actual 23/24 Actual 24/25 Budget
24/25
Projected
25/26
Proposed
Revenues $ 5,081,964 $ 5,719,728 $ 5,424,921 $ 5,501,153 $ 5,407,500 $ 5,461,575 Expenses:
82-Wages & Benefits 821,677 1,084,132 1,510,088 1,513,944 1,347,190 1,401,847 83-Planned Operations 697,923 1,007,258 907,639 1,154,185 1,183,746 1,113,350 85-Required Operations 1,671,457 1,883,206 2,002,470 2,275,583 2,179,365 2,196,815 88-Operations -Internal 560,561 990,868 1,246,346 1,074,844 1,130,436 1,139,319 90-Debt Service - 676 1,172 - - -
Operating Expenses $3,751,618 $4,966,140 $5,667,715 $6,018,556 $5,840,737 $5,851,331 Operating Income (Loss) $1,330,346 $753,588 ($242,794) ($517,403) ($433,237) ($389,756) 92-Capital Outlay - - 70,000 - 70,000 -
93-Capital Projects - - 6,098,432 - 5,527,580 1,455,000 79-Transfers-In 46,329 33,817 317,489 - - -
Non-Operating Expenses ($46,329) ($33,817) ($317,489) $6,168,432 $5,597,580 $1,455,000 Net Income/(Loss) $ 1,376,675 $ 787,405 $ (6,685,835) 74,695 $ $ (6,030,817) $ (1,844,756) 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 $1.1M $1.5M $1.5M $1.3M $1.4M
$2.4M
$2.9M
$2.9M $3.4M $3.4M $3.3M
$0.6M
$1.0M
$1.2M
$1.1M $1.1M $1.1M
$0.0M
$0.0M
$0.0M
$6.2M
$5.6M
$1.5M
$5.1M
$5.7M $5.4M $5.5M $5.4M $5.5M
$0.0M
$2.0M
$4.0M
$6.0M
$8.0M
$10.0M
$12.0M
$14.0M
21/22 Actual 22/23 Actual 23/24 Actual 24/25 Budget 24/25 Projected 25/26 Proposed 25/26 Proposed Budget
Water Operations
Labor M&O Other Operating Expenses Capital Requests & CIP Revenues

WATER SUMMARY

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136 SHAFTER OPERATING BUDGET 2025/26
21/22 Actual 22/23 Actual 23/24 Actual 24/25 Budget
24/25
Projected
25/26
Proposed
Revenues $ 2,461,281 $ 2,529,763 $ 2,695,162 $ 2,635,000 $ 2,635,000 $ 2,661,350 Expenses:
82-Wages & Benefits 333,842 357,104 552,315 530,894 616,840 624,501 83-Planned Operations 721,683 843,155 897,334 996,688 987,930 1,010,100 85-Required Operations 63,242 100,028 93,080 118,115 104,665 110,265 88-Operations -Internal 261,691 573,990 726,482 622,562 655,184 660,322 90-Debt Service 4,227 3,076 3,036 - - -
Operating Expenses $1,384,685 $1,877,353 $2,272,247 $2,268,259 $2,364,619 $2,405,188 Operating Income (Loss) $1,076,596 $652,410 $422,915 $366,741 $270,381 $256,162 92-Capital Outlay - - 70,000 - 70,000 -
93-Capital Projects - - 1,430,000 - 2,530,000 1,980,000 79-Transfers-In 13,506 - 372,296 - - -
Non-Operating Expenses 13,506 - 372,296 1,500,000 2,600,000 1,980,000 Net Income/(Loss) $ 1,076,596 $ 638,904 $ (1,133,259) 50,619 $ $ (2,329,619) $ (1,723,838) 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. $0.3M $0.4M $0.6M $0.5M $0.6M $0.6M
$0.8M $0.9M
$1.0M $1.1M
$0.3M $1.1M $1.1M
$0.6M
$0.7M $0.6M $0.7M $0.7M
$0.0M
$0.0M
$0.0M
$1.5M
$2.6M
$2.0M
$2.5M $2.5M
$3.1M
$2.6M $2.6M $2.7M
$0.0M
$1.0M
$2.0M
$3.0M
$4.0M
$5.0M
$6.0M
21/22 Actual 22/23 Actual 23/24 Actual 24/25 Budget 24/25 Projected 25/26 Proposed 25/26 Proposed Budget
Wastewater Operations
Labor M&O Other Operating Expenses Capital Requests & CIP Revenues

WASTEWATER SUMMARY

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2025/26 SHAFTER OPERATING BUDGET 137
21/22 Actual 22/23 Actual 23/24 Actual 24/25 Budget
24/25
Projected
25/26
Proposed
Revenues $ 1,421,358 $ 1,751,106 $ 1,987,603 $ 1,652,178 $ 1,853,530 $ 1,979,315 Expenses:
82-Wages & Benefits 318,829 93,088 122,217 150,420 129,362 70,265 83-Planned Operations 451,842 1,473,249 1,813,127 1,515,234 1,817,147 1,831,837 85-Required Operations 70,708 13,170 26,919 77,445 37,820 38,230 88-Operations -Internal 84,642 322,325 322,325 - - -
90-Debt Service - 402 787 - - -
Operating Expenses $926,021 $1,902,234 $1,963,050 $2,065,424 $1,984,329 $1,940,332 Operating Income (Loss) 495,337 $ ($151,128) $24,553 ($413,246) ($130,799) $38,983 92-Capital Outlay - - 75,000 - - -
Non-Operating Expenses - - 75,000 - - -
Net Income/(Loss) $ 495,337 $ (151,128) $ 24,553 $ (488,246) $ (130,799) $ 38,983 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. $0.3M
$0.1M $0.1M $0.2M $0.1M $0.1M
$0.5M
$1.5M
$1.8M
$1.6M
$1.9M $1.9M
$0.1M
$0.3M
$0.0M $0.3M
$0.0M $0.0M
$1.4M
$1.8M
$2.0M
$1.7M
$1.9M
$2.0M
$0.0M
$0.5M
$1.0M
$1.5M
$2.0M
$2.5M
21/22 Actual 22/23 Actual 23/24 Actual 24/25 Budget 24/25 Projected 25/26 Proposed 25/26 Proposed Budget
Refuse Operations
Labor M&O Other Operating Expenses Capital Requests & CIP Revenues

REFUSE SUMMARY

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138 SHAFTER OPERATING BUDGET 2025/26
21/22 Actual 22/23 Actual 23/24 Actual 24/25 Budget
24/25
Projected
25/26
Proposed
Revenues $ - $ - $ 75,000 - $ $ 75,000 $ 75,750
Expenses:
82-Wages & Benefits 52,250 22,987 17,197 28,437 32,065 16,272 83-Planned Operations 19,808 15,697 34,410 31,348 31,450 30,906 85-Required Operations 4,612 3,774 6,751 9,580 3,150 3,520 88-Operations -Internal 23,868 94,869 - 57,983 - -
Operating Expenses $100,538 $42,458 $153,227 $127,348 $66,665 $50,698 Operating Income (Loss) ($100,538) ($42,458) ($153,227) ($52,348) $8,335 $25,052 Non-Operating Expenses - - - - - -
Net Income/(Loss) $ (100,538) $ (42,458) $ (153,227) $ (52,348) $ 8,335 $ 25,052 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
$0.0M $0.0M
$0.0M $0.0M
$0.0M
$0.0M
$0.0M
$0.0M
$0.0M $0.0M
$0.0M
$0.0M
$0.0M
$0.1M
$0.1M
$0.0M
$0.0M
$0.0M
$0.0M $0.0M $0.0M
$0.1M $0.1M $0.1M
$0.0M
$0.0M
$0.0M
$0.1M
$0.1M
$0.1M
$0.1M
$0.1M
$0.2M
$0.2M
21/22 Actual 22/23 Actual 23/24 Actual 24/25 Budget 24/25 Projected 25/26 Proposed 25/26 Proposed Budget
Rail Operations
Labor M&O Other Operating Expenses Capital Requests & CIP Revenues

RAIL SUMMARY

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2025/26 SHAFTER OPERATING BUDGET 139
21/22 Actual 22/23 Actual 23/24 Actual 24/25 Budget
24/25
Projected
25/26
Proposed
Revenues $ 222,208 $ 363,358 $ 544,908 $ 458,960 $ 458,960 $ 813,550 Expenses:
82-Wages & Benefits 184,735 210,924 296,887 318,480 381,672 458,952 83-Planned Operations 31,927 36,959 38,919 51,840 52,710 44,310 85-Required Operations 11,284 9,370 17,241 16,514 18,130 26,000 88-Operations -Internal 75,306 135,768 196,087 164,494 177,268 178,480 Operating Expenses $303,252 $393,021 $549,134 $551,328 $629,780 707,742 Operating Income (Loss) ($81,044) ($29,663) ($4,226) ($92,368) ($170,820) $105,808 92-Capital Outlay (5,500) - - 5,983 - -
93-Capital Projects - - - - 350,000 -
Non-Operating Expenses (5,500) - - 5,983 350,000 -
Net Income/(Loss) $ (75,544) $ (29,663) $ (4,226) $ (98,351) $ (170,820) $ (244,192) 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
$0.3M $0.3M $0.4M $0.5M $0.0M $0.0M
$0.1M $0.1M
$0.1M
$0.1M
$0.1M
$0.1M
$0.2M $0.2M
$0.2M
$0.2M
$0.2M
$0.4M
$0.5M
$0.5M $0.5M
$0.8M
-$0.2M
$0.0M
$0.2M
$0.4M
$0.6M
$0.8M
$1.0M
$1.2M
21/22 Actual 22/23 Actual 23/24 Actual 24/25 Budget 24/25 Projected 25/26 Proposed 25/26 Proposed Budget
Public Transit Operations
Labor M&O Other Operating Expenses Capital Requests & CIP Revenues

DIAL-A-RIDE SUMMARY

Page 148 of 301 ends

140 SHAFTER OPERATING BUDGET 2025/26
21/22 Actual 22/23 Actual 23/24 Actual 24/25 Budget
24/25
Projected
25/26
Proposed
Revenues $ 310,734 $ 411,234 $ 413,875 $ 674,131 $ 155,100 $ 156,651 Expenses:

Wages & Benefits
83-Planned Operations 15,898 76,693 110,294 64,254 64,311 48,000 85-Required Operations 20,765 15,675 16,094 27,810 16,600 17,500 88-Operations -Internal 52,314 87,281 146,005 135,887 172,286 172,286 Operating Expenses $179,649 $272,393 $227,951 $253,197 $237,786 88,977 Operating Income (Loss) $ 221,757 $231,585 $141,482 $446,180 ($98,097) ($81,135) 92-Capital Outlay (8,245) - - - - -
93-Capital Projects - - 390,500 - 350,114 -
Non-Operating Expenses ($8,245) $0 $0 $390,500 $350,114 $0 Net Income/(Loss) $ 230,002 $ 231,585 $ 141,482 $ 55,680 $ (448,211) $ (81,135) 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. $0.0M
$0.1M $0.1M $0.1M $0.1M $0.1M
$0.1M
$0.1M
$0.1M $0.2M
$0.0M
$0.3M
$0.4M $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
21/22 Actual 22/23 Actual 23/24 Actual 24/25 Budget 24/25 Projected 25/26 Proposed 25/26 Proposed Budget
Fiber/Telecommunications Operations
M&O Other Operating Expenses Capital Requests & CIP Revenues

FIBER SUMMARY

Page 149 of 301 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
2025/26 SHAFTER OPERATING BUDGET 141

Page 150 of 301 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
142 SHAFTER OPERATING BUDGET 2025/26

Page 151 of 301 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
2025/26 SHAFTER OPERATING BUDGET 143

Page 152 of 301 ends

144 SHAFTER OPERATING BUDGET 2025/26
WATER
Water Operations
Actual Actual Budget 11Mo Actual Projection Budget
Account 2022/23 2023/24 2024/25 2024/25 2024/25 2025/26 410000-Utility User Fees 5,272,048 5,054,404 5,400,000 4,409,785 5,400,000 5,454,000 410001-Construction Water Fees 7,500 6,495 26,547 29,097 - - 410200-Agreement Services Fees 261,794 206,775 - - - -
412500-Reconnection Fees 2,750 36,264 42,460 51,610 - - 415000-Miscelaneous Fees 56,987 39,313 29,878 30,261 7,500 7,575 Sub-Total 71-Fees for Service $5,601,079 $5,343,251 $5,498,885 $4,520,753 $5,407,500 $5,461,575 430300-Building Permits - 3,748 2,268 2,268 - -
Sub-Total 73-License & Permits $0 $3,748 $2,268 $2,268 $0 $0 450000-Lease Revenues 35,253 - - - - -
Sub-Total 75-Rents & Concessions $35,253 $35,253 $0 $0 $0 $0 460002-Interest 5691 Saving 3,860 2,555 - 1,661 - -
460015-Interest CA Class 3,202 4,017 - 827 - -
460020-Interest LAIF 5,536 2,579 - 116 - -
460021-Interest Investments 43,609 15,116 - 2,212 - -
460145-Interest - Leases 15,198 - - - - -
469900-Allocated Interest 7,991 (8,877) - (5,479) - -
Sub-Total 76-Investment Earnings $79,396 $37,669 $0 ($663) $0 $0 470200-Other Agency Grant-Misc 4,000 5,000 - - - -
Sub-Total 77-Grants & Donations $4,000 $5,000 $0 $0 $0 $0 Total Revenues $5,719,728 $5,424,921 $5,501,153 $4,522,358 $5,407,500 $5,461,575 500000-Full Time Wages 635,575 804,800 934,032 647,341 850,500 939,236 500100-Part Time Wages - 14,373 8,281 8,414 8,620 -
500400-Overtime 9,913 24,638 6,500 16,132 18,980 20,000 500500-Cellphone Allowance 6,420 12,078 22,776 5,039 6,720 7,260 500501-Auto Allowance 2,536 2,207 2,022 1,703 2,280 2,322 500502-Uniform & Equipment Allowance 5,950 6,687 6,000 5,715 6,000 6,200 500504-One-Time Compensation 11,804 12,821 8,600 - - -
500506-Incentive- Bilingual Pay 2,622 7,217 6,491 6,066 8,060 8,328 500507-Incentive- Degree 98 290 317 246 330 364
500508-Incentive-Certificate Pay 2,076 2,661 3,784 1,454 1,980 2,190 500600-Retirement 55,505 - - - - -
500602-Unfunded Accr. Liab. (UAL) 3,823 - - 2,401 2,420 2,430 500603-PERS 3069 Misc. Classic 30,496 76,785 64,502 46,121 61,500 67,564 500604-PERS 26454 Misc. Pepra 13,411 31,358 27,532 19,882 27,080 28,014 500700-OPEB - Health Insurance - 1,266 - 1,585 3,900 -
500800-Health Insurance 156,726 205,081 232,819 154,628 206,070 203,155 500801-Dental Insurance 4,433 5,195 5,661 3,785 5,040 4,978 500802-Vision Insurance 2,141 2,583 2,673 1,869 2,490 2,446 500803-Life Insurance 2,746 3,288 3,157 2,564 3,430 3,299 500880-Work Comp Insurance 95,912 112,623 110,982 55,030 63,750 37,386 500990-Non-Cash Labor Cost Allocation (7,420) 119,205 - - - - 509000-Payroll Taxes 49,365 64,932 67,815 48,508 68,040 66,675 Sub-Total 82-Wages & Benefits $1,084,132 $1,510,088 $1,513,944 $1,028,483 $1,347,190 $1,401,847 510000-Office Supplies 415 829 1,000 680 1,000 1,000
510001-Departmental Supplies 36,061 27,722 25,000 15,254 20,000 20,000 510100-Service Agreements 364 1,645 3,940 4,165 - -
510103-Postage & Freight 4,461 4,332 4,250 1,377 4,250 4,250 510104-Advertising - 467 - - - -
510105-Software Licensing 3,051 - - - - -
510106-Subscriptions & Dues 7,146 32,579 5,060 4,468 4,500 5,000 510109-Janitorial Services 10,678 8,879 - - - -
510114-Contract Services - - 20,000 31,190 15,000 -
510115-Recruitment 409 - 23 23 50 100
510150-Software Subscription 16,322 28,938 46,500 52,311 62,000 72,000 510200-Repairs & Maintenance 200,452 138,191 196,853 143,726 218,498 200,000 510202-Hardware & Tools - 29,956 20,000 12,626 21,171 20,000 510204-Equipment Repair 11,631 28,746 30,625 14,266 30,625 25,000 510205-Building Repair & Maintenance 322 750 1,000 47 1,000 1,000 510300-Vehicle Operations 18,642 11,416 18,138 19,535 18,000 15,000 510302-Vehicle Operations - Fuel 33,953 34,915 40,000 26,794 40,000 40,000 510400-Professional Services 64,084 77,144 91,796 69,319 97,652 60,000

Page 153 of 301 ends

2025/26 SHAFTER OPERATING BUDGET 145
Water Operations
Actual Actual Budget 11Mo Actual Projection Budget
Account 2022/23 2023/24 2024/25 2024/25 2024/25 2025/26 510420-Legal Services - - 15,000 - 15,000 15,000
510501-Training 7,146 10,010 10,000 3,748 10,000 10,000 510505-Travel 3,206 9,629 10,000 2,335 10,000 10,000
510900-Treatment Supplies 467,337 357,501 500,000 357,048 500,000 500,000 510905-Water Testing/Samples 121,578 103,990 115,000 90,904 115,000 115,000 Sub-Total 83-Planned Operations $1,007,258 $907,639 $1,154,185 $848,276 $1,183,746 $1,113,350 510118-Credit Card Processing Fees 12,425 17,580 17,900 24,336 35,800 36,100 510701-Communications 7,338 7,396 7,100 6,412 10,100 10,200 510704-Water 533 633 730 508 690 700
510705-Sewer 36 37 40 32 50 55
510706-Refuse 1,886 2,941 3,200 277 540 550
510707-Power 1,452,867 1,595,003 1,747,480 1,188,364 1,683,500 1,700,500 510708-Natural Gas 330 696 500 125 160 180
510805-Bad Debt Expense (431) 39,093 47,633 47,302 - -
510807-Regulatory & Permitting 406,930 331,742 441,000 366,845 441,000 441,000 510809-Assessment fees 1,292 7,149 10,000 7,524 7,525 7,530 510810-Misc Over/Short - 200 - - - -
Sub-Total 85-Required Operations $1,883,206 $2,002,470 $2,275,583 $1,641,725 $2,179,365 $2,196,815 520000-Asset Replace - - 3,060 - 3,060 3,091
520100-Internal ISF Chrg - Shop 15,164 31,864 28,364 20,098 28,364 28,648 520200-Internal ISF Chrg - Building 2,159 2,894 3,301 3,713 5,001 5,001 520300-Internal ISF Chrg - IT 22,016 36,037 34,120 31,323 43,457 43,457 520400-Internal ISF Chrg - Liability 94,660 151,843 149,130 131,150 193,685 193,685 521000-Internal Admin Charges 236,421 236,421 236,421 177,451 236,421 238,785 521100-Ind Cost Allocation 620,448 787,287 620,448 541,332 620,448 626,652 Sub-Total 88-Operations -Internal $990,868 $1,246,346 $1,074,844 $905,067 $1,130,436 $1,139,319 550000-Interest Expense 676 1,172 - - - -
Sub-Total 90-Debt Service $676 $1,172 $0 $0 $0 $0
570100-Automotive Equipment 57,815 - 70,000 60,954 70,000 - 570200-Machinery & Equipment 77,274 8,172 - - - -
570900-Capital Out.- Contra Acct. (135,089) (8,172) - - - - Sub-Total 92-Capital Outlay $0 $0 $70,000 $60,954 $70,000 $0 580100-Capital Prj.- Infrastructure 1,200,413 1,753,955 6,093,432 2,298,967 5,522,580 1,450,000 580200-Capital Prj.- Buildings & Imp. - - 5,000 - 5,000 5,000 580900-Capital Prj.- Contra Acct. (357,401) (1,720,607) - - - - 580901-Capital Prj.- CIP Contra Acct. (843,012) (265,413) - - - - Sub-Total 93-Capital Projects $0 $0 $6,098,432 $2,298,967 $5,527,580 $1,455,000 Total Expenses $4,966,140 $5,667,715 $12,186,988 $6,783,472 $11,438,317 $7,306,331 490200-Trans In - Federal Grants 33,817 85,424 - - - -
Sub-Total 79-Transfers-In $33,817 $317,489 $0 $0 $0 $0
Total Revenues $33,817 $317,489 $0 $0 $0 $0
Total Water Operations Net Surplus/(Deficit) $787,405 $74,695 ($6,685,835) ($2,261,114) ($6,030,817) ($1,844,756)

Page 154 of 301 ends

146 SHAFTER OPERATING BUDGET 2025/26

WASTEWATER
Wastewater Operations
Actual Actual Budget 11Mo Actual Projection Budget
Account 2022/23 2023/24 2024/25 2024/25 2024/25 2025/26 410000-Utility User Fees 2,463,592 2,598,268 2,600,000 2,049,861 2,600,000 2,626,000 Sub-Total 71-Fees for Service $2,463,592 $2,598,268 $2,600,000 $2,049,861 $2,600,000 $2,626,000 460002-Interest 5691 Saving 4,020 8,750 - 18,054 - -
460015-Interest CA Class 3,335 13,752 - 8,204 - -
460020-Interest LAIF 5,766 8,830 - 1,196 - -
460021-Interest Investments 45,418 51,755 - 22,891 - -
469900-Allocated Interest 2,946 3,807 35,000 (18,759) 35,000 35,350 Sub-Total 76-Investment Earnings $61,485 $86,894 $35,000 $31,586 $35,000 $35,350 470200-Other Agency Grant-Misc 4,000 5,000 - - - -
Sub-Total 77-Grants & Donations $4,000 $5,000 $0 $0 $0 $0 480100-Misc Refunds 686 5,000 - - - -
Sub-Total 78-Other Revenue $686 $5,000 $0 $0 $0 $0
Total Revenues $2,529,763 $2,695,162 $2,635,000 $2,081,447 $2,635,000 $2,661,350 500000-Full Time Wages 218,796 304,054 339,198 299,397 393,500 425,068 500100-Part Time Wages - 14,369 8,278 8,411 8,500 -
500400-Overtime 2,865 6,056 1,700 4,919 5,640 5,700
500500-Cellphone Allowance 1,870 3,081 5,212 1,967 2,640 2,856 500501-Auto Allowance 2,290 1,615 1,434 1,275 1,690 1,734 500502-Uniform & Equipment Allowance 2,449 2,170 2,100 1,705 2,100 2,121 500504-One-Time Compensation 4,449 8,128 3,500 - - -
500506-Incentive- Bilingual Pay 1,133 3,153 2,872 2,672 3,610 3,763 500507-Incentive- Degree 98 290 317 246 330 364
500508-Incentive-Certificate Pay 458 497 560 447 600 680 500600-Retirement 17,138 - - - - -
500602-Unfunded Accr. Liab. (UAL) 1,705 - - 1,118 1,120 1,130 500603-PERS 3069 Misc. Classic 9,792 25,459 20,201 21,117 27,950 30,928 500604-PERS 26454 Misc. Pepra 5,549 13,805 11,377 9,327 12,950 12,603 500700-OPEB - Health Insurance - 1,315 - 1,585 3,900 -
500800-Health Insurance 50,621 72,659 78,845 67,511 90,780 87,151 500801-Dental Insurance 1,379 1,706 1,789 1,534 2,040 2,008 500802-Vision Insurance 682 901 906 794 1,060 1,038
500803-Life Insurance 945 1,233 1,160 1,171 1,570 1,502 500880-Work Comp Insurance 21,645 28,174 26,902 21,753 25,030 15,099 500990-Non-Cash Labor Cost Allocation (3,485) 38,715 - - - - 509000-Payroll Taxes 16,725 24,935 24,543 22,633 31,830 30,756 Sub-Total 82-Wages & Benefits $357,104 $552,315 $530,894 $469,582 $616,840 $624,501 510000-Office Supplies 176 284 500 451 500 500
510001-Departmental Supplies 9,155 8,667 10,000 3,649 5,000 5,000 510100-Service Agreements 364 1,311 - 225 - -
510103-Postage & Freight 122 23 200 27 200 200
510104-Advertising - 466 - - - -
510105-Software Licensing 360 - - - - -
510106-Subscriptions & Dues 1,596 15,453 3,609 3,014 3,500 400 510109-Janitorial Services 10,368 8,879 - - - -
510114-Contract Services 742,435 680,284 750,000 575,931 750,000 800,000 510150-Software Subscription 10,524 15,803 15,458 23,399 20,500 20,000 510200-Repairs & Maintenance 19,189 10,284 20,000 7,607 20,000 20,000 510202-Hardware & Tools - 20,320 7,500 528 2,500 2,500
510204-Equipment Repair 1,181 26,523 35,625 15,203 37,434 40,000 510205-Building Repair & Maintenance 322 673 - - - -
510300-Vehicle Operations 194 41 5,000 1,908 2,500 2,500 510302-Vehicle Operations - Fuel 8,530 8,242 12,500 6,785 10,000 10,000 510400-Professional Services 22,189 75,964 56,796 36,822 56,796 50,000 510420-Legal Services - - 45,000 - 45,000 25,000
510501-Training 1,758 4,732 5,000 2,171 5,000 5,000
510505-Travel 1,198 3,549 5,000 993 5,000 5,000
510900-Treatment Supplies 13,494 15,836 24,000 12,522 24,000 24,000 510905-Water Testing/Samples - - 500 - - -
Sub-Total 83-Planned Operations $843,155 $897,334 $996,688 $689,693 $987,930 $1,010,100 510118-Credit Card Processing Fees 12,426 17,581 17,900 24,337 35,800 36,500

Page 155 of 301 ends

2025/26 SHAFTER OPERATING BUDGET 147
Wastewater Operations
Actual Actual Budget 11Mo Actual Projection Budget
Account 2022/23 2023/24 2024/25 2024/25 2024/25 2025/26 510701-Communications 4,094 4,192 4,140 3,726 5,600 5,620 510704-Water 5,838 6,126 6,200 5,200 7,260 7,350
510705-Sewer 36 37 40 32 50 55
510706-Refuse 115 726 800 89 170 200
510707-Power 59,866 57,420 65,000 40,672 53,750 58,500
510805-Bad Debt Expense - 4,300 20,535 20,535 - -
510807-Regulatory & Permitting 472 218 500 - - -
510809-Assessment fees 17,181 2,280 3,000 2,034 2,035 2,040 510810-Misc Over/Short - 200 - - - -
Sub-Total 85-Required Operations $100,028 $93,080 $118,115 $96,625 $104,665 $110,265 520000-Asset Replace - - 3,060 - 3,060 3,091
520100-Internal ISF Chrg - Shop 6,893 14,693 12,893 9,136 12,893 13,022 520200-Internal ISF Chrg - Building 1,616 2,160 2,463 2,771 3,733 3,733 520300-Internal ISF Chrg - IT 10,627 17,406 16,470 15,120 20,977 20,977 520400-Internal ISF Chrg - Liability 57,028 91,485 89,850 79,017 116,695 116,695 521000-Internal Admin Charges 115,115 115,115 115,115 86,403 115,115 116,266 521100-Ind Cost Allocation 382,711 485,623 382,711 333,910 382,711 386,538 Sub-Total 88-Operations -Internal $573,990 $726,482 $622,562 $526,357 $655,184 $660,322 550000-Interest Expense 3,076 3,036 - - - -
Sub-Total 90-Debt Service $3,076 $3,036 $0 $0 $0 $0
570100-Automotive Equipment 57,815 - 70,000 60,954 70,000 - 570200-Machinery & Equipment 37,037 - - - - -
570900-Capital Out.- Contra Acct. (94,852) - - - - -
Sub-Total 92-Capital Outlay $0 $0 $70,000 $60,954 $70,000 $0 580100-Capital Prj.- Infrastructure 441,015 663,646 1,125,000 1,293,127 2,225,000 1,675,000 580200-Capital Prj.- Buildings & Imp. - - 5,000 - 5,000 5,000 580300-Capital Prj.- Other Imp. - 4,883 300,000 14,139 300,000 300,000 580900-Capital Prj.- Contra Acct. (259,488) (668,529) - - - - 580901-Capital Prj.- CIP Contra Acct. (181,527) - - - - - Sub-Total 93-Capital Projects $0 $0 $1,430,000 $1,307,266 $2,530,000 $1,980,000 Total Expenses $1,877,353 $2,272,247 $3,768,259 $3,150,477 $4,964,619 $4,385,188 490200-Trans In - Federal Grants 13,506 35,958 - - - -
490301-Trans In - WW Connection - 336,338 - - - -
Sub-Total 79-Transfers-In $13,506 $372,296 $0 $0 $0 $0
Total Revenues $13,506 $372,296 $0 $0 $0 $0
Total Wastewater Operations Net Surplus/
(Deficit)
$665,916 $795,211 ($1,133,259) ($1,069,030) ($2,329,619) ($1,723,838)

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148 SHAFTER OPERATING BUDGET 2025/26
REFUSE
Refuse
Actual Actual Budget 11Mo Actual Projection Budget
Account 2022/23 2023/24 2024/25 2024/25 2024/25 2025/26 410000-Utility User Fees 1,504,257 1,817,584 1,505,000 1,511,418 1,850,000 1,900,000 410120-Illegal Dumping Fee 115,318 131,050 68,623 68,623 - - 415000-Miscelaneous Fees 1,349 18,964 1,045 1,044 1,020 1,030 Sub-Total 71-Fees for Service $1,620,924 $1,967,598 $1,574,668 $1,581,085 $1,851,020 $1,901,030 460002-Interest 5691 Saving 514 1,453 - 2,621 - -
460015-Interest CA Class 427 2,284 - 1,180 - -
460020-Interest LAIF 738 1,467 - 173 - -
460021-Interest Investments 5,809 8,597 - 3,307 - -
469900-Allocated Interest 440 1,204 2,510 (3,116) 2,510 2,535 Sub-Total 76-Investment Earnings $7,928 $15,005 $2,510 $4,165 $2,510 $2,535 470000-CA Grant 29,847 - 75,000 - - 75,750
470200-Other Agency Grant-Misc 4,000 5,000 - - - -
Sub-Total 77-Grants & Donations $33,847 $5,000 $75,000 $0 $0 $75,750 480000-Sale of Prop - Capitalized 88,407 - - - - -
Sub-Total 78-Other Revenue $88,407 $0 $0 $0 $0 $0
Total Revenues $1,751,106 $1,987,603 $1,652,178 $1,585,250 $1,853,530 $1,979,315 500000-Full Time Wages 59,342 70,067 92,595 47,484 92,092 47,660 500100-Part Time Wages - 14,369 8,278 8,411 8,500 -
500400-Overtime 730 514 3,000 380 350 -
500500-Cellphone Allowance 912 697 864 311 425 480
500501-Auto Allowance 473 291 318 178 240 240
500502-Uniform & Equipment Allowance 91 - 500 6 - -
500504-One-Time Compensation 2,030 2,094 2,000 - - -
500506-Incentive- Bilingual Pay 411 1,124 1,279 712 1,040 1,128 500600-Retirement 3,752 - - - - -
500602-Unfunded Accr. Liab. (UAL) 137 - - 189 190 195
500603-PERS 3069 Misc. Classic 2,966 6,800 6,555 2,248 2,930 2,993 500604-PERS 26454 Misc. Pepra 1,817 3,770 2,717 1,941 2,940 1,920 500800-Health Insurance 12,305 17,389 21,396 10,145 14,600 11,287 500801-Dental Insurance 301 368 427 175 220 226
500802-Vision Insurance 154 211 245 101 130 131
500803-Life Insurance 259 301 340 146 195 183
500880-Work Comp Insurance 3,226 2,402 2,896 381 490 338 500990-Non-Cash Labor Cost Allocation (438) (4,902) - - - - 509000-Payroll Taxes 4,620 6,722 7,010 3,339 5,020 3,484 Sub-Total 82-Wages & Benefits $93,088 $122,217 $150,420 $76,147 $129,362 $70,265 510001-Departmental Supplies 5,410 693 10 10 15 -
510100-Service Agreements 246 516 - - - -
510103-Postage & Freight 109 - 27 27 50 -
510112-Recycling Services - 564 - - - -
510114-Contract Services 1,418,213 1,786,753 1,500,000 1,381,016 1,801,819 1,816,837 510150-Software Subscription 4,289 - - - - -
510202-Hardware & Tools 1,086 226 137 137 150 -
510300-Vehicle Operations 3,284 - - - - -
510302-Vehicle Operations - Fuel 16,545 - - - - -
510400-Professional Services 22,649 23,613 15,000 10,523 15,000 15,000 510420-Legal Services 1,384 - - - - -
510501-Training 13 217 60 60 100 -
510505-Travel 21 545 - 35 13 -
Sub-Total 83-Planned Operations $1,473,249 $1,813,127 $1,515,234 $1,391,808 $1,817,147 $1,831,837 510118-Credit Card Processing Fees 12,426 17,581 17,900 24,337 35,800 36,100 510701-Communications - - 1,470 314 630 680
510704-Water 533 633 730 508 690 720
510705-Sewer 36 37 40 32 50 50
510706-Refuse - - 41,220 - - -
510707-Power 175 279 390 148 260 280
510805-Bad Debt Expense - 7,800 15,306 15,306 - -
510809-Assessment fees - 389 389 389 390 400
510810-Misc Over/Short - 200 - - - -
Sub-Total 85-Required Operations $13,170 $26,919 $77,445 $41,034 $37,820 $38,230

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2025/26 SHAFTER OPERATING BUDGET 149
Refuse
Actual Actual Budget 11Mo Actual Projection Budget
Account 2022/23 2023/24 2024/25 2024/25 2024/25 2025/26 521100-Ind Cost Allocation 322,325 - 322,325 - - -
Sub-Total 88-Operations -Internal $322,325 $0 $322,325 $0 $0 $0 550000-Interest Expense 402 787 - - - -
Sub-Total 90-Debt Service $402 $787 $0 $0 $0 $0
570200-Machinery & Equipment 9,073 - 75,000 59,332 - -
570900-Capital Out.- Contra Acct. (9,073) - - - - -
Sub-Total 92-Capital Outlay $0 $0 $75,000 $59,332 $0 $0 Total Expenses $1,902,234 $1,963,050 $2,140,424 $1,568,321 $1,984,329 $1,940,332 Total Refuse Net Surplus/(Deficit) ($151,128) $24,553 ($488,246) $16,929 ($130,799) $38,983

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150 SHAFTER OPERATING BUDGET 2025/26

RAIL OPERATIONS
Rail Operations
Actual Actual Budget 11Mo Actual Projection Budget
Account 2022/23 2023/24 2024/25 2024/25 2024/25 2025/26 410020-Rail User Fees - - 15,000 - 15,000 15,150
Sub-Total 71-Fees for Service $0 $0 $15,000 $0 $15,000 $15,150 450300-Track Rental / Demurrage - - 60,000 - 60,000 60,600 Sub-Total 75-Rents & Concessions $0 $0 $60,000 $0 $60,000 $60,600 Total Revenues $0 $0 $75,000 $0 $75,000 $75,750
500000-Full Time Wages 15,920 18,193 20,178 21,553 24,300 11,933 500400-Overtime - - 60 - - -
500500-Cellphone Allowance 109 109 108 61 75 60
500501-Auto Allowance 241 242 240 178 240 240
500502-Uniform & Equipment Allowance 69 85 900 86 200 200 500504-One-Time Compensation 602 640 500 - - -
500600-Retirement 1,690 - - - - -
500602-Unfunded Accr. Liab. (UAL) 102 - - 66 70 75
500603-PERS 3069 Misc. Classic 1,046 2,790 2,415 1,414 2,415 1,494 500700-OPEB - Health Insurance - - - 424 1,350 -
500800-Health Insurance 1,830 2,089 2,170 1,244 1,760 1,269 500801-Dental Insurance 53 55 54 33 45 34
500802-Vision Insurance 22 23 23 14 20 15
500803-Life Insurance 65 65 63 41 55 39
500880-Work Comp Insurance 513 545 496 260 305 191
500990-Non-Cash Labor Cost Allocation (356) (8,940) - - - - 509000-Payroll Taxes 1,081 1,301 1,230 818 1,230 722
Sub-Total 82-Wages & Benefits $22,987 $17,197 $28,437 $26,192 $32,065 $16,272 510001-Departmental Supplies 637 - 5,100 - 5,100 5,151
510100-Service Agreements 6,075 2,430 - - - -
510105-Software Licensing 167 - - - - -
510106-Subscriptions & Dues - - 1,020 - 1,020 1,030
510150-Software Subscription 1,332 1,647 430 508 500 -
510200-Repairs & Maintenance 7,290 - 18,360 - 18,360 18,544 510205-Building Repair & Maintenance - - 282 282 300 -
510300-Vehicle Operations 43 44 - - - -
510302-Vehicle Operations - Fuel 153 279 36 36 50 -
510400-Professional Services - 30,000 5,100 117 5,100 5,151 510501-Training - - 1,020 - 1,020 1,030
510505-Travel - 10 - - - -
Sub-Total 83-Planned Operations $15,697 $34,410 $31,348 $943 $31,450 $30,906 510701-Communications 456 456 1,180 318 460 550
510704-Water 831 862 1,000 735 1,030 1,200
510705-Sewer 178 178 200 149 210 220
510707-Power 2,309 5,255 7,200 987 1,450 1,550
Sub-Total 85-Required Operations $3,774 $6,751 $9,580 $2,189 $3,150 $3,520 521100-Ind Cost Allocation - 94,869 57,983 65,231 - -
Sub-Total 88-Operations -Internal $0 $94,869 $57,983 $65,231 $0 $0 Total Expenses $42,458 $153,227 $127,348 $94,555 $66,665 $50,698 Total Rail Operations Net Surplus/(Deficit) ($42,458) ($153,227) ($52,348) ($94,555) $8,335 $25,052

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2025/26 SHAFTER OPERATING BUDGET 151

DIAL-A-RIDE
Public Transit
Actual Actual Budget 11Mo Actual Projection Budget
Account 2022/23 2023/24 2024/25 2024/25 2024/25 2025/26 410004-Transit Farebox Revenue 24,579 27,079 30,760 24,965 30,760 31,068 410200-Agreement Services Fees 19,880 19,383 12,600 47,656 12,600 12,726 Sub-Total 71-Fees for Service $44,459 $46,462 $43,360 $72,621 $43,360 $43,794 400601-TDA Article 4 - 356,602 355,600 124,347 355,600 359,156 470000-CA Grant - - - - - 350,000
470104-FED GRNT 5311 (Operat) 318,899 141,168 60,000 - 60,000 60,600 Sub-Total 77-Grants & Donations $318,899 $497,770 $415,600 $124,347 $415,600 $769,756 480100-Misc Refunds - 676 - - - -
Sub-Total 78-Other Revenue $0 $676 $0 $0 $0 $0
Total Revenues $363,358 $544,908 $458,960 $196,968 $458,960 $813,550 500000-Full Time Wages 83,658 135,856 192,208 147,723 215,900 294,321 500100-Part Time Wages 51,442 34,956 17,682 17,682 17,682 - 500400-Overtime 884 3,558 1,850 6,122 6,000 3,000
500500-Cellphone Allowance 164 251 240 196 260 264
500501-Auto Allowance 501 724 690 497 750 768
500502-Uniform & Equipment Allowance 782 708 600 - 600 606 500504-One-Time Compensation 25 - 30 - - -
500506-Incentive- Bilingual Pay 2,534 3,718 4,408 3,854 4,720 4,924 500507-Incentive- Degree 33 97 106 82 110 121
500600-Retirement 6,093 - - - - -
500602-Unfunded Accr. Liab. (UAL) 458 - - 433 440 450
500603-PERS 3069 Misc. Classic 451 1,192 994 815 1,090 1,186 500604-PERS 26454 Misc. Pepra 7,175 17,811 10,763 12,333 15,950 22,403 500800-Health Insurance 23,571 49,086 54,176 52,673 75,500 87,164 500801-Dental Insurance 546 1,196 1,281 1,239 1,640 2,051 500802-Vision Insurance 278 571 606 563 750 898
500803-Life Insurance 370 628 639 695 900 824
500880-Work Comp Insurance 19,153 25,246 17,453 15,736 19,880 17,183 500990-Non-Cash Labor Cost Allocation 1,587 7,151 - - - - 509000-Payroll Taxes 11,219 14,138 14,754 13,544 19,500 22,789 Sub-Total 82-Wages & Benefits $210,924 $296,887 $318,480 $274,187 $381,672 $458,952 510000-Office Supplies 419 469 791 791 1,000 1,500
510001-Departmental Supplies 756 3,004 1,000 957 1,000 1,500 510100-Service Agreements - 45 78 152 100 100
510103-Postage & Freight 5 6 10 7 10 10
510104-Advertising - - 157 157 200 200
510105-Software Licensing 953 - - - - -
510106-Subscriptions & Dues - 1,815 1,500 24 1,500 2,000 510115-Recruitment - - 595 880 600 -
510150-Software Subscription 3,302 2,179 3,000 781 3,000 1,500 510155-IT Subscription - - 500 - 500 -
510200-Repairs & Maintenance 4,670 6,490 7,000 3,315 7,000 5,000 510202-Hardware & Tools - 309 - - - -
510300-Vehicle Operations 9,094 10,120 16,209 17,556 16,800 20,000 510301-Vehicle Operations - Supplies 3,267 2,978 2,500 1,015 2,500 2,500 510302-Vehicle Operations - Fuel 10,498 3,899 4,000 1,243 4,000 2,000 510303-Vehicle Operations- Tires 2,076 3,413 2,000 185 2,000 3,500 510400-Professional Services 1,050 716 6,500 1,301 6,500 2,000 510501-Training 347 2,067 3,000 620 3,000 1,500
510505-Travel 522 1,409 3,000 262 3,000 1,000
Sub-Total 83-Planned Operations $36,959 $38,919 $51,840 $29,246 $52,710 $44,310 510701-Communications 1,736 3,553 2,243 4,421 4,280 6,000 510707-Power 7,634 13,688 14,270 10,727 13,850 20,000
510810-Misc Over/Short - - 1 1 - -
Sub-Total 85-Required Operations $9,370 $17,241 $16,514 $15,149 $18,130 $26,000 520100-Internal ISF Chrg - Shop 15,164 31,864 28,364 20,098 28,364 28,648 520200-Internal ISF Chrg - Building 1,422 4,334 2,177 2,449 3,297 3,297 520300-Internal ISF Chrg - IT 16,686 27,160 25,860 23,740 32,937 32,937 520400-Internal ISF Chrg - Liability 9,723 15,599 15,320 13,473 19,897 19,897 521000-Internal Admin Charges 2,193 2,193 2,193 1,645 2,193 2,215

Page 160 of 301 ends

Shafter City CouncilApril 28, 2025

Shafter City Council
April 28, 2025