Shafter City Council
June 16, 2026

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Figure 8.6 Well 17 (Los Angeles Avenue)
Figure 8.7 Well 11 with GAC (Los Angeles Avenue)

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As noted by Table 8.4, the total water
available from wells with backup power is
13,100 gpm (18.86 MGD). These quantities
would be sufficient to meet not only reduced
demands, but normal demands. If additional
water supply capacity is needed, or if the
primary backup power is not functioning,
portable diesel-powered pumps can be
procured and set up at the well sites. Due to
sufficient well capacity, this task is to be used
in the most severe shortage (Stage 6), as
noted in Table 8.7.

8.8.3. Emergency Water Supply
The City’s distribution system does not have
any physical interconnections with other
agencies’ pipelines. In the event that the City
is in need of an emergency supply of water,
the City can obtain water from the ShafterWasco Irrigation District or the North Kern Water Storage District through portable
means. This would involve vehicles equipped
with potable water tanks. The City would
have to would have to obtain potable water
trucks from nearby suppliers. The closest
supplier of potable water tanks and trucks is
Culligan Water® of Bakersfield, located
approximately twenty (20) miles away from
the City.

8.8.4. Summary of Emergency Response
The City’s response to natural or man-made
disasters will be a coordinated effort
amongst its own its own staff with backup
assistance from outside agencies. Pursuant
to Water Code section 10632(a)(7), the City
shall at minimum coordinate with any city or
county within which it provides water supply
services, during a possible proclamation of a
local water shortage emergency under
Government Code section 8558. The most
critical task in the City’s response to a
catastrophe is the distribution of water to
customers. In so doing, the City can follow
the provisions of the Kern County MHP, the
Kern County Fire EOP, and the City’s Water
System ERP. The City can access the Kern
County EOC, provided that the EOC is
located within proximity to the City during
the disaster. The City’s ERP and the Kern
County MHP are included in Appendix O.

8.9. WSCP ENFORCEMENT & EVALUATION
To properly assess the effectiveness of this
WSCP, the City will need to monitor metered
consumption and production. The City will
also need to track its billing system to see if
fines for violations of water-use prohibitions
have been issued.

8.9.1. Monitoring
Using the City’s metering system, the City
will be able to identify not only the
conserved volumes, but also the customers
which are in violation of the provisions of
this chapter. In particular, the City can
review data from the following sources:
• Production Meters: Provides an
account of daily water production

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• Customer Meters: Provides an
account of monthly consumption
With AMI meter technology, if the City
desires to determine irrigation violations,
the City can monitor those with AMI meters
which will allow the City to view
consumption on a daily or hourly basis.

In addition to monitoring customer use, the
City also has the ability to monitor
production volumes to determine if the well
supplies have been reduced. Under normal
conditions, potable water production figures
are recorded daily. Weekly and monthly
reports are prepared and monitored. This
data will be used as a baseline to measure
the effectiveness of any water shortage
contingency stage that may be implemented.

During rationing conditions, the water
budget will be monitored on a weekly, daily,
or hourly basis depending on the severity of
the drought. During a disaster shortage,
production figures will be monitored on an
ongoing basis. The City’s monitoring system
will warn of any critical conditions instantly.

In addition, meter readings will be
performed more frequently than the normal
bi-monthly schedule.

8.9.2. Enforcement
During shortage conditions, the City can
implement water-waste patrols, or increase
the frequency of existing water waste
patrols. If City staff are unable to conduct
additional water waste patrols, the City can
contract with outside support to conduct
water waste patrols. However, contracting
with an outside firm would incur additional
costs at a time when revenue is impacted. If
violations are observed, fines/penalties per
Section 8.7.6 can be applied.

8.9.3. Reporting
During a declared water shortage, City water
staff will report water production and
consumption figures to City Council on a
monthly basis. Pending regulations from the
SWRCB will also require the City to report
data to SWRCB on a monthly basis. Thus,
during a declared shortage of the WSCP, City
staff will report water production and
consumption figures to both City Council and
the SWRCB on a monthly basis.

8.10. FISCAL IMPACTS

8.10.1. Impacts to Revenue
Even during extended drought periods, the
City’s water enterprise revenue stream has
not been significantly affected by either
voluntary or mandated reductions in
metered water usage at service connections.

In 2017, the metered rate structure was
updated. Water bills are based on a fixed
monthly service fee and a usage fee
calculated by applying a usage rate to
metered usage. The rate plan was modeled
to capture the estimated fixed amount of

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the City’s operational costs. These types of
fixed costs include staff and minimal
amounts for utility service, which historically
for the City has been fixed at approximately
70 percent of total costs. The estimated 30
percent in variable costs are intended to be
recovered by the usage fee being applied for
metered usage. Despite the recent changes
in water rates, during a water shortage,
revenue generated through water sales will
be impacted to some degree. Based on the
City's total water revenue and operating
expenses, demand reductions may result in
negative net cash for a period of time. Table

8.5 lists the current residential water rates
effective 7/1/2026, which are the greatest
source of income for the City’s water system:

Table 8.5 Current Residential Water Rates
Account Pricing
(per 1,000 gallons)
All Metered
Connections $1.09
Based on the rates above, a 50% decrease in
residential use (currently 938 MG/Year),
would result in 469 MG/year reduction in
residential water use. This would result in
the following impacts in revenue:
• $42,600 in lost revenue per month
• $511,210 annual lost revenue
Fiscal impacts can be mitigated by
considering changes to the City’s water rate
fee structure to include a drought rate
surcharge. Although the current rate plan
does not include a drought rate surcharge,
the City’s next water rate increase could
include a drought rate surcharge. The
surcharges would mitigate the impact of
revenue losses during water shortages.

In addition, the following actions could take
place under such circumstances:
• Implement a tiered structure during
water shortages that penalizes
higher usage
• Delay capital improvement projects
• Consider temporary increase of
water rates to meet operation and
maintenance costs
A combination of the measures outlined
above may be used to offset or diminish the
effects of lost revenues. Capital construction
projects may be deferred as appropriate.

The base water rate may be increased to
cover the general operation, maintenance,
system upgrades, and capital expenditures.

An increase in the base rate would be
temporarily employed and then returned to
pre-shortage rates when conditions improve.

8.10.2. Impacts to Reserve Funds
The City carries reserves in the water system
accounts, to fund for needed improvements
to its water system. The balance of reserves
the City is maintained primarily for facility

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repair and replacement. Under a shortage
crisis, some flexibility would exist to dip into
these reserves to help offset loss of revenue.

8.11. WSCP ADOPTION AND REFINEMENT

8.11.1. Council Resolution
On June 16, 2026, following a public hearing,
the City Council adopted Resolution No.
#### (included in Appendix B) approving this
WSCP. This Resolution is a separate
resolution from the resolution adopting the
City’s UWMP. The City will also be adopting
a separate Ordinance in the coming weeks to
adjust Chapter 8.40 of the City’s municipal
code to this WSCP. Table 8.6 & Table 8.7
provide a summary of the customer wateruse prohibitions and City Water Division response actions to the water shortage
stages. The WSCP was made available to
customers and any city or county to which
the City provides water supply service,
within thirty (30) days of adopting the WSCP,
in accordance with Water Code section
10632(c).

8.11.2. WSCP Refinement Procedures
The City intends to update and refine this
WSCP as necessary. The WSCP can be
updated in one of the following ways:
• Cyclical Updates
• Data-Driven Updates
• Externally-Driven Updates
The following is a guideline for how the City
will update this WSCP:

Cyclical Updates
The cyclical updates will be handled by City
staff internally with the assistance of an
outside engineering consultant. Once the
WSCP is implemented, the City will
document the effectiveness of the customer
water use prohibitions listed in Table 8.6 and
the City water staff response actions listed in
Table 8.7. The effectiveness will be
evaluated using the methodologies under
Section 8.9. The WSCP effectiveness will be
documented over the course of five (5) years,
until the next UWMP update. It is the City’s
intent to update the WSCP every five (5)
years, alongside the City’s UWMP. The City
will conduct an internal review of the WSCP
prior to releasing a Request for Proposals
(RFP) for the UWMP and WSCP. The RFP
process will provide the City with an
opportunity to revise the WSCP as-needed.

Data-Driven Updates
Data-driven updates to the WSCP will likely
occur mid-cycle or at some point between
the 5-year cycle. The data-driven updates
can be prepared entirely by City staff
(internally) due to the urgency of such
updates. For example, if the City finds that
the fines/penalties listed under Section 8.7.6
are not effective at reducing overall demand,

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the City may increase the fines through an
amendment to Chapter 1.12 of the City
Municipal Code, and revise Section 8.7.6 to
reflect the new fines. Other items of this
WSCP can be updated in a similar manner.

Externally-Driven Updates
Conversely, if the fines are found by the
City’s customers to be too punitive, and
Council is petitioned to reduce the fines, the
City can adjust Chapter 1.12 of the City
Municipal Code, and revise Section 8.7.6 to
reflect the new fines. Other items of this
WSCP can be updated in a similar manner.

8.11.3. WSCP Re-Adoption
Once the WSCP is revised, the City Council
will be required to re-adopt the revised
WSCP. This will require a public hearing to
receive public comments on the WSCP. The
revised WSCP will replace the former WSCP,
and will then remain effective until the City
elects to update the WSCP.

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Table 8.6 Prohibitions on Water Use During Water Shortages Stage Prohibition/Restriction Penalty
Stage 1
(<10%)
• No Irrigation between 10 am to 8 pm
• No Person Shall Operate a Decorative Water Feature (Fountains, Ponds, etc.) that Does Not have a Recirculating System
• All Landscape Irrigation Limited to No More than Three (3) Days per Week from June 1 to Oct 31 and No More than Once per Week from Nov 1 to May 31 • All Landscape Irrigation Limited to No More than 20 minutes per Station per Watering Day
• Repair or Isolate Leaks within 72 Hours of Notification by the City • No Washing Sidewalks and Driveways with Water
• Car Washing Only with Bucket or a Hose with Shutoff Valve or Nozzle • Excess Irrigation Runoff is Prohibited
• No Landscape Irrigation During or Within 48 hours of a Rain Event • Restaurants to Serve Water Only Upon Request
• Restaurants to Wash Kitchen and Dining Room with Bucket or Specialized Water Broom Only
• Hotels/Motels to Provide Customer Option of Daily Laundry • Automobile Wash Business Must Use Water Recycling Systems Yes
Stage 2
(10% to 20%)
• The Irrigation of Outdoor Landscapes with Potable Water for Parcels Located North of Lerdo Highway shall be Prohibited, Except on Tuesdays, Thursdays, and Saturdays • The Irrigation of Outdoor Landscapes with Potable Water for Parcels Located South of Lerdo Highway shall be Prohibited, Except on Sundays, Wednesdays, and Fridays • For the irrigation days listed above, all Landscape Irrigation Limited to No More than Two (2) Days per Week from June 1 to Oct 31 and No More than Once per Week from Nov 1 to May 31
• All Landscape Irrigation Limited to No More than 15 minutes per Station per Watering Day
• No Refilling of Ornamental Lakes or Ponds, Except to Sustain Aquatic Life • Repair or Isolate Leaks within 48 Hours of Notification by the City • Pools or Spas to have a Cover to Prevent Evaporation
• Cease All Operation of a Decorative Water Features (Fountains, Ponds, etc.) • Cease Operation of Recreational Water Features Including City fountains • No Landscape Irrigation During or Within 72 hours of a Rain Event • Commercial Nurseries shall Use Water Only During the Hours from Midnight to 6 am • Commercial Landowners to Allow Tenants the Option of Replacing Lawns & Landscapes
Yes

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Stage Prohibition/Restriction Penalty
Stage 3
(20% to 30%)
• All Landscape Irrigation Limited to No More than Once per Week from June 1 to Oct 31 and No Irrigation from Nov 1 to May 31
• All Landscape Irrigation Limited to No More than 8 minutes per Station per Week • Repair or Isolate Leaks within 24 Hours of notification by the City • Car Washing Limited to Only Automobile Washes that Use Water Recycling Systems • No Landscape Irrigation During or Within 1 Week of a Rain Event • Restaurants to Wash Dining Room Once Daily (after Close of Business) and Only with Bucket or Specialized Water Broom
• Restaurants to Pre-Soak Dishes
• Restaurants to Install Solenoid Valve for Sinks with Garbage Disposals • No Commercial Window-Washing
• Apartment Buildings to Certify Low-Flow Fixtures (Showerheads and Faucets) are Installed prior to Leasing Apartments
• Commercial Buildings and Restaurants to Replace/Install Waterless Urinals • Commercial Buildings and Restaurants to Replace/Install Low-Flow Toilets • Hotels/Motels to Wash Laundry Only After Change of Customer Yes
Stages 4 - 6
(40% or more)
• N/A (Same Requirements as Stages 1 to 3 Above)
• This Stage Involves Only Operational/Management Response Actions • Customers will be Notified of Shortage Severity and Possible Allocations of Water Yes

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Table 8.7 City Water Division Response Actions During Water Shortages Stage City Water Division Response Action Additional Info Stage 1
(<10%)
• Begin an Enhanced Public Awareness Campaign Increased Expense for City Use Financial Reserve Funds
Stage 2
(10% to 20%)
• No Refilling of Municipal Ornamental Lakes or Ponds,
Except as Necessary to Sustain Aquatic Life
• Reduced Flushing Frequency
• No New Potable Water Service
• No New Temporary Meters or Permanent Meters
• No Statements of Immediate Ability to Serve or
Provide Potable Water Service
• (Will Serve Letters, Certificates, Or Letters of
Availability)
• Suspend Consideration of Annexations to the City’s
Water Service Area
• Establish a Water Allocation for Certain Properties
Within the City's Jurisdiction
Increased Expense for City
Use Financial Reserve Funds
Stage 3
(20% to 30%)
• Increase Groundwater Pumping
• Issue Water Quality Notices (if Necessary) in Case
Additional Pumping Creates Water Quality Issues
• Coordinate with Adjacent Agencies to Prepare for
Possible Need of Emergency Water when/if Conditions
Worsen
• Notify customers immediately of suspected leaks in
their plumbing
• Repair or Isolate Water Main Leaks within 24 Hours
• Provide Letters to Certain Properties for Allocations Established in Stage 2 Informing Reduction of 10% in
Allocation of Tiered Rate
• Elimination of Specific Municipal Uses such as Hydrant Flushing, Street Cleaning, and Water-Based Recreation
Increased Expense for City
Use Financial Reserve Funds
Stage 4
(30% to 40%)
• Rate Increase Study to Mitigate Loss of Revenue
• Further Increase in Rates for Certain Over-Allocation Properties Issued Warnings/Notices in Stage 3
• Increase Frequency of Meter Readings to Once
Monthly in Order to Allow Staff and Customers to
Track Progress
• Implement Water Waste Patrols (Once Monthly)
• Coordinate with Adjacent Agencies to Receive
Emergency Water via Emergency Interconnections
• Deter Flushing of Mains Until Maximum Allowable
Time for Quality/Safety
• Coordinate with Manufacturers and/or Governing
Agencies to Receive Fleet of Potable Water Trucks
Increased Expense for City
Use Financial Reserve Funds
Defer Capital Projects

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Stage City Water Division Response Action Additional Info Stage 5
(40% to 50%))
• Systemwide Rate Increase to Achieve Necessary
Reduction and to Mitigate Loss of Revenue
• Notices on Government Access Channel (TV)
• Hand-Post Drought Notices on all Customer Properties
(Residential Homes & Commercial Buildings)
Increased Expense for City
Use Financial Reserve Funds
Defer Capital Projects
Stage 6
(>50%)
• Mobilize Potable Water Trucks
• Decrease Pressure in Water Mains
Increased Expense for City
Use Financial Reserve Funds
Defer Capital Projects

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9 Section 9:

Conservation
Measures

9. 9.1. OVERVIEW
The City of Shafter is committed to
encouraging, promoting, and enforcing
water conservation. The City prioritizes
efforts and programs that are cost-effective
for its operation. The City Council generally
directs staff to deliver water that is reliable,
in compliance quality standards and billed at
a reasonable rate. The City implements its
own, stand-alone water conservation
programs and works with resources, such as
the Kern County Water Agency (KCWA), to
promote water conservation. KCWA is a
member of the California Water Efficiency
Partnership (CalWEP), formerly the
California Urban Water Conservation Council
(CUWCC). CalWEP is a quasi-governmental
agency that works in conjunction with the
Department of Water Resources (DWR) to
promote water conservation through
promote water conservation through “Best
Management Practices” (BMPs). Currently,
over two-hundred (200) water agencies are
members of CalWEP. The main focus of
CalWEP is to assist its member agencies with
public policy, research, and education tools.

Regarding the UWMPs, CalWEP works with
DWR in order to help form conservation
policies contained in the UWMPs.

In previous UWMPs, BMPs were equivalent
to the fourteen (14) Demand Management
Measures (DMMs) defined in the UWMP Act.

As of the 2015 UWMPs, the Department of
Water Resources (DWR) streamlined the
Conservation
measures, including
those aimed at leak
detection (pictured)
are an essential part
of the City's policies.

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fourteen (14) DMMs into six (6) generalized
categories, with an additional seventh (7th)
optional category. The 2020 UWMP
Guidebook continues the same DMM
categories for the 2025 UWMPs.

9.2. DWR DMMs FOR 2025 UWMPs
The DMMs are intended to reduce long-term
urban demands from what they would have
been without their implementation. The
DMMs are in addition to programs which
may be instituted during occasional water
supply shortages.
i. Water Waste Prevention Ordinances
ii. Metering
iii. Conservation Pricing
iv. Public Education & Outreach
v. Programs to Assess and Manage
Distribution System Real Loss
vi. Water Conservation Program
Coordination and Staffing Support
vii. Other Demand Management
Measures that have a significant
impact on water use.

As with previous UWMPs, agencies that are
members of CalWEP can submit the BMP
annual reports in-lieu of providing a
description of each DMM in the UWMP.

9.3. CalWEP BMPs
An active member of the CalWEP is one that
signs the MOU and implements the water
conservation measures stipulated by the
CalWEP. According to CalWEP, an agency
“implements” a conservation measure by
achieving and maintaining the level of
activity called for in each BMP's definition as
described in the MOU. This requires a
minimum level of staffing and funding
efforts. To document the implementation,
an agency is required to submit annual BMP
reports to CalWEP that document the
implementation of each BMP.

Figure 9.1 CUWCC became CalWEP in
January 2018
The City is not currently a member of
CalWEP. However, KCWA is a member of
CalWEP and partners with the City on public
outreach (school education). As a result, the
City either directly or indirectly implements
all the measures with good-faith effort by
achieving and maintaining the staffing,
funding, and in general, the priority levels
necessary to achieve the level of activity
called for in each BMP's definition as
described in the MOU.

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9.3.1. 2025 Updates to CalWEP BMPs
At the time of the 2015 UWMPs, the CalWEP
(then-CUWCC) BMPs changed significantly.

Changes to the 2020 UWMPs revised the
order of the CalWEP BMPs, which are to be
maintained for this 2025 UWMP, as follows:
• BMP 1: Utility Operations

1.1. Operations Practices

1.2. Water Loss Control

1.3. Metering w/ Commodity Rates

1.4. Retail Conservation Pricing
• BMP 2: Education

2.1 Public Outreach

2.2 School Education Programs
• BMP 3: Residential Programs
• BMP 4: Landscape Programs
• BMP 5: Commercial, Institutional, and
Industrial (CII) Programs
The CUWCC/CalWEP BMPs are broad
measures aimed at reducing water use
either directly (rebates and fixture changes),
or indirectly (through utility management or
educational awareness). The first two BMPs
(Utility Operations and Education) focus on
the actions that water agencies can take to
reduce water use. The last three BMPs
(Residential, Landscape, and CII Programs)
focus on tools, rebates, and plumbing
fixtures that agencies can provide for
customers. Figure 9.2 on the next page
provides a comparison of the DWR and
CalWEP conservation measures. As noted in
the figure, there are two (2) distinct
categories of conservation measures(rebates
& services). The services category
(highlighted in blue and green in Figure 9.2),
includes conservation measures that are
currently active in the City.

9.4. CITY CONSERVATION MEASURES
Although the City is not a member agency of
KCWA, partnerships with KCWA enable the
City to benefit from regional conservation
programs offered by KCWA on behalf of its
member agencies. KCWA’s programs are
service-oriented, and focus on CalWEP BMP
2 (Education). The KCWA programs are
described in further detail later in this
Section.

As mentioned in Section 9.1, the City’s
conservation efforts are tailored to address
the characteristics of their specific
community. Over the past several years, the
City has focused primarily on water
operations-oriented efforts, including the
measures highlighted in blue in Figure 9.2.

For example, the City recently established a
new rate structure in 2017. This section
provides a description of the City’s current
conservation measures.

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Figure 9.2 Conservation Measures for 2025 UWMPs: CalWEP and DWR Compared 2025 UWMP
Conservation Measures
CalWEP BMPs
BMP 1: Utility Operations
BMP 2: Education
BMP 3: Residential
BMP 4: Landscape
BMP 5: CII Programs
CA Water Code
Requirements
Water Code § 10631(B)
i.

Water Waste Prevention
Ordinances
ii.

Metering
iii.

Conservation Pricing
iv.

Public Education &
Outreach
vi.

Water Conservation
Program
v.

Water Loss Programs

SERVICES
(ACTIVE MEASURES)
REBATE
S

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DMM No. 1 Water Waste Prevention
City Ordinance No. 432 was adopted by the
City Council in 1991, prohibiting the waste of
water, pursuant to Water Code section 375
et seq. The ordinance was codified into City
Municipal Code (Chapter 8.40, Article 1
“Water Use”), in accordance with the City’s
online Municipal Code:
https://library.municode.com/ca/shafter/co
des/code_of_ordinances
Chapter 8.40, Article 1 of the City’s code
describes actions that are considered a
waste of water. The code enforces the
prohibition of water waste under penalty of
law, which can be up to $1,000 or 30 days in
County Jail in accordance with Chapter 1.12
of the City code.

In response to the 2015 Executive Orders
issued by the Governor on actions necessary
to address the severe drought conditions
within the State of California, the Council
adopted Ordinance No. 678. The ordinance
utilizes most of what the Council adopted
through the urgency ordinances (prior to
Ordinance No. 678) but also incorporated
public feedback and suggestions to develop
effective and practical policies and solutions.

Ordinance No. 678 amended City Municipal
Code (Chapter 8.40, Article 1 “Water Use”)
to provide more consistent and long-term
conservation policies and enforcement.

One of the necessary actions the City
incorporated for its service area as result of
the 2015 Executive Orders was to mandate
and enforce a cap of three outdoor watering
days per week. Even though there were wet
years since, the same policy has continued to
be enforced, mostly because groundwater
levels were not recovering.

In 2006, Assembly Bill No. 1881 was passed,
requiring local agencies, beginning January 1,
2010, to adopt a model water efficiency
landscape ordinance that is at least as
effective as the State's model water
efficiency landscape ordinance. Under Title
15 (Buildings and Construction), and the
City’s Engineering and Design Manual
(Chapter 5), the City’s meets these
landscaping requirements.

Figure 9.3 Water Waste
The City will be looking to update Chapter

8.40 of the City’s code, based on the
provisions of the Water Shortage
Contingency Plan (WSCP), as presented in
Section 8: of this UWMP. This pertains to the

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updates to CA Water Code section
10632(a)(3), which was amended by Senate
Bill 606 in 2019.

DMM No. 2: Metering
As described in Section 6.6.1, all of the City's
water service connections (for all customer
sectors) are metered. The City bills its
metered customers according to meter
consumption at rates shown in Table 9.1.

Meter calibration and routine replacements
ensure that customers are paying for all the
water they consume, and therefore
encourages conservation. The City will
continue to meter all new water service
connections.

As described in Section 6.6.1, the City is in
the process of transitioning to Advanced
Metering Infrastructure (AMI), meter
hardware and technology, which involves
placing antennas throughout the City that
collect data from the water meters at set
intervals. The data is then imported into the
City’s billing records. The data is used for
individual customers for billing purposes or
for alerting the City if a set water use
threshold has been exceeded, signaling a
possible leak on the property. If this
condition arises, the owner of the property
would be notified via email, telephone, or an
online customer portal system.

Figure 9.4 AMI-Style Water Meter
Once complete, the AMI system will
incorporate an Advanced Metering Analytics
(AMA) that will provide customers a holistic
view of their meter. It will also provide the
City’s administrative services department
timely interval data and alerts for optimal
transparency at all levels, improving to make
informed decisions on customer issues.

DMM No. 3: Conservation Pricing
In past years, the City previously billed its
customers under a flat rate structure, based
on the size or type of property. In 2009, the
City prepared a Cost of Service and Rate
Study which extended metered rates
beyond select commercial and industrial
customers. The metered rates used a onetier billing rate for water use at $0.40 per 1,000 gallons. The City adopted the rate
structure in late-2009, which became
effective in 2010. The City’s current water
rates (July 1, 2026), are as follows:

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Table 9.1 City of Shafter Current Water
Rates
Meter Size $ / 1,000 gallons
All Metered
Connections $1.09
Updated rates were established following a
Public Hearing on August 19, 2025.

Specifically, the City Council adopted a fiveyear rate plan with annual increases that was subsequently adopted by the City Council
and covers water, wastewater, and
residential refuse service rates. The new
rates became effective on September 1,
2025, and will increase in July for the four (4)
years following, per the rate plan. In
summary, the typical meter bill in the City is
made up a fixed service fee based on the size
of meter and a citywide usage fee. The
measure of effectiveness of the water rates
will be assessed based on decreases in the
total amount of consumption compared to
flat rates for unmetered properties.

DMM No. 4: Public Education & Outreach
This conservation measure consists of
distributing information to the public through
written and verbal media, and in-person
events.

General Public
The City allocates staffing and resources to
promote public awareness of water
conservation through written and verbal
media as follows:
• City Website
• Social Media (i.e. Facebook)
• Bill Inserts/Postcard Notices
• Billboard or Digital Message Boards
• Advertisements (Radio & Print)
• Mural Project (Current)
In addition to written and verbal media
methods, the City provides in-person water
conservation awareness through information
booths at special events funded by City and
other water service providers.

Figure 9.5 Message Board on Water Waste
School Education
Regarding school education programs, the
City currently does not have the resources to
develop a water-based curriculum, such as:
• Lesson Plans/Booklets
• Classroom Visits
• General Assembly Presentations

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2025 URBAN WATER MANAGEMENT PLAN
Figure 9.6 Water Conservation Coloring Contest

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Instead, the City primarily provides
resources for standard school curriculum:
• Coloring Contests
• Literature on Water Conservation
The City also hosts occasional school events
at the City’s Learning Center, including the
coloring contest listed above. City staff
attend and facilitate the event. As with the
general public, the City uses social media,
including Facebook, to encourage water
conservation amongst school children.

As part of this plan, the City will continue to
consider alternative methods to increase the
reach of its school education programs. As of
this 2025 UWMP, the most feasible option
for the City is to partner with the Kern
County Water Agency on several school
education programs as follows:

KCWA School Education Programs
The KCWA Water Education Program
incorporates teacher workshops, curriculum
materials, assemblies, classroom
presentations and student contests. The
program aims to educate students, teachers,
and the general public about the state water
supplies and the importance of water
conservation. The K through 6th Grade
programs are broken down into classroom
education and hands-on activities. The 7th
through 12th Grade programs consist of only
classroom education presentations. KCWA
also provides a video series on KCWA water
sources and treatment. The video series is
geared toward young adults seeking careers
in the water industry, but can benefit
younger children as well.

All programs are offered free of charge to all
public and private schools located within
KCWDA’s ID4 service area, which is located
adjacent to the City’s service area. For this
reason, the City will continue to partner with
KCWA.

DMM No. 5: Programs to Assess and
Manage Distribution System Real Loss
A water audit is a process of accounting for
water use throughout a water system to
quantify the unaccounted-for water.

Unaccounted-for water is the difference
between metered production and metered
consumption on a system-wide basis. A leak
detection program typically consists of both
visual inspection and audible inspection.

Visual inspection includes the inspection of
distribution system to identify obvious signs
of leakage. Audible inspection utilizes
specialized electronic listening equipment to
detect the sounds associated with
distribution system leakage. This process
allows the City to pinpoint the location of
suspected leaks.

The City’s surveillance of its water system to

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2025 URBAN WATER MANAGEMENT PLAN
detect leaks is an on-going operation. The
City recognizes the urgency of repairing
leaks and responds to any leak in an
expedient manner. Field employees are
trained in detecting leaks and signs of
unauthorized uses of water. In addition, the
customer billing system flags high or unusual
water bills, which are then investigated for
possible leaks in customer’s piping. When a
leak is first noticed, the pipeline is inspected
and promptly repaired.

Since the 2015 UWMP, the City has prepared
water audits. The audits were prepared in
accordance with CWC Section 10631(e)(3),
using methods and a worksheet developed
by the American Water Works Association
(AWWA). The AWWA audit worksheets
require a detailed approach to separate
apparent water losses from overall water
loss totals to reveal the actual “Real Losses”
as well as the “Non-Revenue Water”. The
AWWA audit defines the following:
• Water Losses: Water supplied minus
authorized (metered) consumption.
• Apparent Losses: Unauthorized or unmetered consumption and inaccuracies or errors.
• Real Losses: Water losses minus
apparent losses. The actual volume of
water lost through leaks, breaks, etc.
• Non-Revenue Water: Real water losses
plus apparent losses plus unbilled
metered and unbilled unmetered
consumption
Based on the results of the 2021-2024 water
audits, as described in Section 6.6.3, the
City's water system losses are shown in
Table 6.4. The results of the last few audits
indicate that the City has made
improvements on testing, repairs, and
record keeping. In addition, the City has also
installed new AMI water meters for
properties which previously were
unmetered.

DMM No. 6: Water Conservation Program
Coordination and Staffing Support
Coordination and management of water
conservation is an ongoing part of the City’s
water utility policies. Prior to the 2015
UWMP, the City utilized available staff on a
part-time basis to patrol all service areas of
the City to monitor water use and enforce
the City’s water-use policies. These patrols
were routinely used during 2015 and played
a major role in getting the City’s water
customers to reduce their water use by
twenty-five (25%) that year, in accordance
with former Gov. Brown’s Executive Order B29-15.

Currently, Utility Operators act as the City’s
“Conservation Coordinators” to ensure that
the water system (wells, pipelines, valves,

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URBAN WATER MANAGEMENT PLAN 2025
meters, etc.) is operating as efficiently as
possible. The Utility Operators also take a
lead role in matters related to water
conservation activities, including
conformance with the latest updates of the
State Water Code, coordination with other
agencies on water conservation, and
coordination with the general public.

Collectively, several members of the City
water staff assist with conservation efforts.

The City regularly investigates Federal, State,
and local funding to develop new
conservation or rebate programs for its
service area.

DMM No. 7: Other Measures
In addition to the six (6) DMMs described
above, the City implements a large
landscape irrigation conservation program, a
residential audit program, and a residential
plumbing retrofit program. These three (3)
programs are described below.

Large Landscape Programs
In Southern California, over fifty percent
(50%) of water is used for outdoor landscape
irrigation, and in Shafter, outdoor irrigation
is believed to be as high as seventy percent
(70%). Therefore, to conserve water
consumption throughout its service area,
the City has retrofitted public landscaped
areas as well as worked with new
development to ensure they have the most
optimal and irrigation systems possible.

Figure 9.7 Landscape Conversion (InProcess)
Service meters are installed at every park
site with the intent of incentivizing the Parks
Division to operate the irrigation systems a
minimal of water necessary to maintain
recreational areas.

Current City policy for large landscapes
includes the following:
• Remove Ornamental Grass at CityOwned Parks or Buildings. • Update Park Site Irrigation Systems
for Irrigation Efficiency.
• Offer incentives to industrial or
commercial customers to reduce
ornamental grass fronting their
operations, such as drought-tolerant
irrigation systems and landscaping
alternatives.

The City will continue to seek partnerships
and resources to offer new programs
targeted at large landscape customers.

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Residential Audits (Surveys)
The City also responds to customer inquiries
to high water bills that prompt informal
water surveys to be completed by trained
City water staff. City crews provide water
audits free of charge to customers who
question or doubt the data being generated
by their meters. The audits will at least
consist of manual meters reads to confirm
usage reported by a handheld data
collection device. City staff can also provide
an assessment of a customer’s water use by
checking for leaks and signs of water wasting.

Calls from customers requesting an audit
total to less than six (6) per calendar year
and are generally performed to the
satisfaction of the customer. It is anticipated
that the frequency of audits will remain the
same or decrease slightly as more customers
gain the ability to track their water usage
online with AMI.

Figure 9.8 Residential Water Survey
The City will measure the effectiveness of
residential water audits through analyzing
the number of surveys distributed and the
difference in water consumption for the
customers after the surveys are conducted.

Based on CalWEP’s savings rates set forth in
the BMP Costs & Savings Study, savings from
intensive home surveys results in an average
of 21 gallons per day (gpd) per metered
residential customer. This rate allows for the
calculation of estimated total water savings
that result from completion of residential
water surveys.

Residential Plumbing Retrofit
The City has promoted the replacement of
high-water using toilets in its service area
with ultra-low flush toilets (ULFTs). The City
requires all new construction to install lowflow devices such as toilets and showerheads but does not have an
enforceable ordinance requiring the
replacement of high-flow fixtures for older
homes and businesses with their low-flow
counterparts. Rebates from other agencies
or manufacturers are promoted to single
family and multi-family home customers on
an informal basis.

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URBAN WATER MANAGEMENT PLAN 2025
Figure 9.9 Residential Water Survey
A citywide retrofit program for older service
connections has not been conducted to date.

The City estimates that there over 2,000
single family units that were constructed
before the low-flow fixture requirements. It
is anticipated that funding and
implementing retrofits for the older service
connections would require one dedicated
and certified staff member at an annual cost
of $100,000 per year plus the cost for
rebates, incentives, or specific materials,
which the City does not have funding for at
the present time.

The method to evaluate effectiveness
consists of calculating estimated water
savings for each DMM and comparing
historic water demand with the current
water demand and noting if a savings
quantity is apparent.

9.5. OTHER CONSERVATION MEASURES
In addition to the DMMs described above,
the City posts water conservation
information and tips on its website (link
provided below):
www.shafterca.gov/322/WaterConservation-Information
Additional Water Conservation Information
is posted on the City’s website (link provided
below):
www.shafterca.gov/326/Additional-WaterConservation-Resources Through telephone communication, the City
answers customer questions and provides
additional conservation information to its
customers upon request. The City’s contact
number also acts as a hotline for customers
in reporting leaks, overwatering, and other
misuses of water.

9.6. CONTINUED IMPLEMENTATION
Through implementation of conservation
measures described in this Section, the City’s
water use efficiency has increased. As
described in Section 6:, the City's per capita
water use in 2025 was 183.9 GPCD, which
demonstrates that the City has met its 2020
urban water use target of 223 GPCD.

Although the City has met its target year
water use, the City plans to continue its
conservation efforts described herein for at
least the next five (5) years. The City will
continue to track all program activities.

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Program effectiveness and per capita water
use will be monitored through the billing
system. For example, the City can measure
impacts of infrastructure, repairs and
replacements, including leaky mains, by
comparing water apparent water losses
from the previous month. For this reason,
the City will continue to develop its AMI
system as a tool to measure effectiveness of
all the DMMs.

CITY OF SHAFTER, CA
Presentation of
2025 URBAN WATER MANAGEMENT PLAN
June 16, 2026

UWMP Background

 Planning tool for Water Agencies
 Source of information for updates to General Plans and other Planning Documents
 Required by State Law
UWMP Defined

 Urban Water Management Planning Act (1983)
 Multiple Amendments to the Act since 1983
 Most significant Amendment to date:
 Water Conservation Act of 2009 (SBx7-7 –Steinberg)
UWMP Legal Foundations

 CWC § 10608.40: Clarified Reporting for SBx7-7
 CWC § 10631(d)(3)(C): Water Losses
 CWC § 10609.25: Updates to DMMs
 CWC § 10609.4: UWUO and Water Use Reporting
 CWC § 10618.14: Irrigation of Nonfunctional Turf
 CWC § 10608.12: Definitions
CA Water Code Updates
to 2025 UWMPs

 Who is required to prepare an Urban Water Management
Plan (UWMP)?
 Urban Water Suppliers with 3,000 customers OR
 Urban Water Suppliers with 3,000 acre-feet per year (AFY) supply  1 AF = 0.325 MG or 1 MG = 3.1 AF
 UWMPs are filed every 5 years (2020, 2025, etc.) with Dept. of Water Resources
 Deadline for 2025 UWMPs (July 1, 2026)
 Agencies that submit after July 1, 2026 are still eligible for State grants or loans
UWMP Requirements

1. Introduction

2. Service Area Designation

3. Water Sources & Supplies

4. Recycled Water Opportunities

5. Water Quality

6. Water Use

7. Reliability Planning

8. Contingency Planning

9. Conservation Measures
Contents of City’s 2025 UWMP

UWMP

HIGHLIGHTS

 Current Population of City: 23,455
 Water Service Area Population: 21,915
 Citywide population had seen an average growth rate of approximately 4.4% annually from 2021-2025
 Since significant portion of the population growth occurs outside of Water Service Area, a reduced 1.5% growth rate was used for population projections through 2050

UWMP HIGHLIGHTS

WATER SERVICE AREA

Water Service Area

Water Service Sub-Areas

 The City’s water is obtained entirely from local groundwater pumped from the Kern County Subbasin
 The City currently Pumps Groundwater from Seven (7) Wells  Wells 22 and 23 are planned to come into operation by the end of year (EOY) 2027
 Total well capacity: 10,100 gpm (5,309 MGY)
 Including new wells:13,100 gpm (6,885 MGY)
 City is a Member of the Shafter-Wasco Irrigation District GSA

UWMP HIGHLIGHTS

SUPPLIES

City Well No. 18 & Tank No. 4 Page 610 of 1070
City Well No. 11 Page 611 of 1070
 City does not currently use recycled water.
 The NORSD/City Wastewater Treatment Plant (WWTP) is
permitted to use a portion of its treated effluent for
irrigating nearby crops.
 A potential recycled water pipeline is not feasible at the current time due to highly expected cost to construct
transmission main (approximately 7.6 miles)

UWMP HIGHLIGHTS
Recycled Water Potential

RECHARGE POND AND
PERMITTED EFFLUENT AREAS Page 613 of 1070

 Current water demands for 2025: 1,471 MG (Including Water Loss)  Current 184 GPCD, meeting 2020 Per Capita Target of 223 GPCD  2025 UWMP projects demands to year 2050. Gradual
improvements in water-use efficiency (passive savings of 0.50%) are projected to help offset new growth, resulting in modest increases in water use despite steady population growth.  Projected water demands for 2050: 1,761 MG (Including Water Loss)
 Metered water use from residential sector accounts for approx. 64% of total water use in City.

UWMP HIGHLIGHTS

DEMANDS

 No changes to 2020 WSCP
 Six (6) Stages of Shortages
 1) 10%, 2) 20%, 3) 30%, 4) 40%, 5) 50%, and 6) >50%
 Customer Prohibitions only Specified for Stages 1 to 3.  Customers will be Notified of Stages 4 to 6
 Stages 4 to 6 will Require City Water Staff Response

UWMP HIGHLIGHTS

WATER SHORTAGE CONTINGENCY PLAN

 Water supply capacities (groundwater wells) are
sufficient to meet demands, even under drought
conditions, through 2050.
 Recycled water may be available by 2050, if sufficient funding and/or customers are established
 City should use provisions of Water Shortage
Contingency Plan (WSCP) for sudden shortages or
disasters

CONCLUSIONS

Next Steps

 Adopt the UWMP by Council Resolution
 Adopt the WSCP by Council Resolution
 Within thirty (30) days of adoption:
 Submit adopted UWMP to DWR (online submittal)
 Provide CD copies to State Library and County
 Make the UWMP available to the public (i.e. website)
Next Steps

Questions

Thank You

MANAGEMENT REPORT

CITY OF SHAFTER

CITY COUNCIL REPORT
MEETING DATE: June 16, 2026
DEPARTMENT: Rogelio Sanchez, Finance Director
SUBJECT: ANNUAL OPERATING BUDGET AND CAPITAL IMPROVEMENT PLAN FOR FISCAL YEAR 2026-2027

RECOMMENDATION
Council find the action is not defined as a “project” per Section 15378(b)(4) of the CEQA Guidelines; and adopt Resolution 3085, a Resolution of the City Council of the City of Shafter, California, approving and adopting the Annual Operating Budget and Capital Improvement Plan for Fiscal Year 2026/2027 and appropriating the funds necessary to meet the expenditures set forth therein.

BACKGROUND
The Fiscal Year 2026/27 Annual Operating Budget and Capital Improvement Program has been prepared in accordance with the City's budget policies and serves as the City's financial plan for the upcoming fiscal year.

The proposed budget reflects the City's continued commitment to fiscal responsibility, infrastructure investment, public safety, economic development, and maintaining highquality municipal services. As one of the fastest-growing communities in California, Shafter continues to experience significant residential, commercial, industrial, and infrastructure growth. New housing developments, logistics facilities, telecommunications investments, public safety improvements, and utility infrastructure projects continue to expand the City's service responsibilities and operational needs.

The proposed budget recognizes both the opportunities and challenges associated with this growth. While the City continues to maintain a strong financial position, increasing labor costs, inflationary pressures, infrastructure maintenance requirements, and service demands require careful long-term financial planning.

The budget continues funding for core municipal services, including public safety, public works, parks and recreation, planning and development services, community services, information technology, and administrative support functions. The budget also includes significant capital investments in roadway improvements, public facilities, utility infrastructure, transit improvements, technology modernization, and public safety facilities.

A substantial portion of the City's capital program continues to be supported through

ANNUAL OPERATING BUDGET AND CAPITAL IMPROVEMENT PLAN FOR FISCAL YEAR 2026- 2027
- 2 -
grants, development impact fees, enterprise revenues, and other restricted funding sources, minimizing reliance on General Fund resources whenever possible.

DISCUSSION
The proposed FY 2026/27 budget reflects a transition from a period of rapid expansion toward long-term operational sustainability.

Citywide proposed expenditures total approximately $85.5 million, while projected revenues total approximately $75.1 million before beginning fund balances and reserves. The decrease in overall expenditures compared to the prior fiscal year is largely attributable to the timing of capital projects and grant-funded infrastructure activities rather than reductions in service levels.

The City continues to maintain a diversified financial structure consisting of General Fund, Enterprise Funds, Special Revenue Funds, Internal Service Funds, and Capital Project Funds. This structure provides transparency and allows revenues and expenditures to be managed according to their intended purpose.

Key budget priorities include:
• Maintaining public safety services and continued investment in police staffing, technology, equipment, and facilities.
• Supporting infrastructure improvements, including roads, water, wastewater, parks, public facilities, and transit assets.
• Continuing investment in broadband and fiber infrastructure to support economic development and community connectivity.
• Preserving financial stability through conservative budgeting practices and long-term planning.
• Positioning the City to accommodate future growth while maintaining service levels expected by residents and businesses.

The budget also recognizes the long-term financial pressures facing local governments, including rising labor costs, inflation, insurance costs, and infrastructure replacement needs. City staff will continue evaluating strategies to maintain long-term fiscal sustainability, including development fee updates, grant opportunities, operational efficiencies, and future revenue discussions.

FISCAL IMPACT
The proposed FY 2026/27 General Fund operating budget includes approximately $37.1 million in operating revenues and approximately $37.0 million in operating expenditures, resulting in a modest operating surplus.

In addition to operating expenditures, the budget includes approximately $3.2 million in General Fund capital outlay and capital improvement expenditures. As a result, the General Fund is projected to experience a net reduction in fund balance of approximately $3.1 million during FY 2026/27.

Despite this planned use of reserves for one-time capital investments, the General

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Fund is projected to maintain a healthy ending fund balance of approximately $72.3 million, including approximately $20.9 million in unassigned reserves. These reserve levels remain well above minimum policy requirements and provide financial flexibility to address future infrastructure needs, economic uncertainty, and operational demands.

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 annual operating budget and capital improvement plan for projects that have already been environmentally cleared or will undergo separate environmental review 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. Resolution No. 3085

2. 26-27 Shafter Budget FINAL

3. 2026-31 CIP

RESOLUTION NO. 3085

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

CALIFORNIA, APPROVING AND ADOPTING THE ANNUAL OPERATING BUDGET AND CAPITAL IMPROVEMENT PLAN FOR FISCAL YEAR 2026-2027 AND

APPROPRIATING THE FUNDS NECESSARY TO MEET THE EXPENDITURES SET

FORTH THEREIN
WHEREAS, in accordance with Section 7.06(A) and (F) of the Charter of the City of Shafter, the City Manager has submitted to the City Council an Annual Budget and Capital Improvement Plan for Fiscal Year 2026/2027 having proposed expenditures and transfers for all City funds on or before the first working day of the last month of the current fiscal year; and WHEREAS, pursuant to section 7.06(F) of the Charter of the City of Shafter, the City Council shall set a dollar amount or percentage of funds limit under which the City Manager may transfer monies between departments, divisions, programs, and accounts within funds and departments; and
WHEREAS, the City Council of the City of Shafter has heretofore considered said budget; and

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

CALIFORNIA DOES HEREBY
Section 1: Find, Determine and Declare that the Budget for Fiscal Year 2026/2027 in substantially the same form as attached hereto is approved, adopted, and said funding is appropriated.

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

PASSED, APPROVED AND ADOPTED this 16th day of June, 2026. ______________________________
Chad Givens, Mayor
ATTEST:
______________________________
Yazmina Pallares, City Clerk
APPROVED AS TO FORM:
______________________________
Marco A. Martinez, City Attorney

ANNUAL OPERATING

BUDGET & CAPITAL

IMPROVEMENT PLAN

ANNUAL OPERATING

BUDGET & CAPITAL

IMPROVEMENT PLAN
2026-2027 2026-2027
Cultivating Prosperity
DD Page 626 of 1070
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2026/27 SHAFTER OPERATING BUDGET 3

MMMAAAYYYOOORRR &&& CCCOOOUUUNNNCCCIIILLL
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 2026/27

EEEXXXEEECCCUUUTTTIIIVVVEEE LLLEEEAAADDDEEERRRSSSHHHIIIPPP TTTEEEAAAMMM Dennis Fidler
Chief Building
Official
Lance Lippincott
City Manager
David Franz
Community Services
Director
Kamal Siada
Economic Development
Director
Michael James
Assistant
City Manager
Randy Milligan
Chief of Police
Yazmina Pallares
City Clerk
Johnny Rubio
Information Technology
Director
Roger Sanchez
Finance Director
Carol Chavolla
Human Resources
Director
Steve Esselman
Planning Director
Alex Gonzalez
Public Works
Director

2026/27 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 72
GENERAL FUND DEPARTMENTS 77
CITY COUNCIL 79
CITY MANAGER 81
CITY ATTORNEY 82
COMMUNITY ENGAGEMENT 83
COMMUNITY SERVICES 89
CITY CLERK 94
ECONOMIC DEVELOPMENT 96
HUMAN RESOURCES 100

8 SHAFTER OPERATING BUDGET 2026/27
FINANCE 104
PLANNING 110
POLICE 115
ANIMAL CONTROL 120
ENGINEERING 124
STREETS 128
PUBLIC FACILITIES 132
BUILDING 136
CODE COMPLIANCE 140
GENERAL FUND REVENUE DETAILS 142
ENTERPRISE FUNDS 145
ENTERPRISE FUNDS EXPENSE BUDGET CHANGES SUMMARY 146
ENTERPRISE FUNDS SUMMARY CHART 148
WATER SUMMARY 149
WASTEWATER SUMMARY 150
REFUSE SUMMARY 151
RAIL SUMMARY 152
DIAL-A-RIDE SUMMARY 153
FIBER SUMMARY 154
WASTEWATER 155
REFUSE 157
WATER 159
DIAL-A-RIDE 160
FIBER 162
RAIL OPERATIONS 163
SPECIAL REVENUE FUNDS 167
SPECIAL REVENUE FUNDS EXPENSE BUDGET CHANGES 168
FEDERAL GRANTS 170
TRAFFIC SAFETY 171
SUPPLEMENTAL LAW ENFORCEMENT SERVICES 172
GAS TAX 173
TRANSPORTATION 174
SPECIAL PD SERVICES 175
ASSET FORFEITURE 176
ROAD MAINTENANCE & REHAB 177
CDBG 178
LOW-MOD INCOME HOUSING 179
LIGHTING, LANDSCAPE AND MAINTENANCE DISTRICT 180
INTERNAL SERVICE FUNDS 183

2026/27 SHAFTER OPERATING BUDGET 9
INTERNAL SERVICE FUNDS EXPENSE BUDGET CHANGE 184
INTERNAL SERVICE FUNDS SUMMARY 185
FACILITIES MAINTENANCE SUMMARY 186
SHOP SUMMARY 187
RISK MANAGEMENT SUMMARY 188
INFORMATION TECHNOLOGY SUMMARY 189
FACILITIES MAINTENANCE 190
SHOP 192
RISK MANAGEMENT 193
INFORMATION TECHNOLOGY 194
CAPITAL FUNDS & IMPACT FEES 197
CAPITAL & IMPACT FEES FUNDS BUDGET CHANGE 198
ASSET REPLACEMENTS 199
WASTEWATER CONNECTION FEES 200
REFUSE CONNECTION FEES 201
WATER CONNECTION FEES 202
PARKS CONNECTION FEES 203
TRAFFIC MITIGATION 204
STATE GRANTS 206
PUBLIC SAFETY IMPACT FEES 207
CAPITAL IMPROVEMENT PROGRAM (CIP) 209
CIP 210
APPENDIX 225
BUDGET & FISCAL POLICIES 226
COMPENSATION PHILOSOPHY 232
BUDGET ADOPTION RESOLUTION 235
APPROPRIATIONS LIMITS RESOLUTION 236
FULL-TIME POSITIONS 238
PART-TIME HOURS 242
SUMMARY OF EMPLOYEE BENEFITS 244
GLOSSARY OF TERMS 251

10 SHAFTER OPERATING BUDGET 2026/27
Fiscal Year 2026/27 Budget Message
Honorable Members of the Shafter City Council
I am pleased to present the proposed Fiscal Year 2026/27 Annual Operating Budget and Capital Improvement Program for the City of Shafter. This budget reflects the City’s continued commitment to fiscal responsibility, infrastructure investment, public safety, and maintaining the high level of service expected by one of the most dynamic and fastest-growing communities in California.

The City of Shafter continues to experience strong residential, industrial, commercial, and infrastructure growth. New housing developments, industrial expansion, logistics investments, fiber infrastructure, and public facility improvements continue to transform the community and strengthen the City’s longterm economic outlook. The city remains uniquely positioned within Kern County due to its strategic location, business-friendly environment, strong partnerships, and commitment to responsible growth.

The proposed General Fund operating budget for FY 2026/27 is structurally balanced, with projected operating revenues of approximately $37.1 million and projected operating expenditures of approximately $37.0 million, resulting in a modest operating surplus. While operating margins have narrowed in recent years due to inflationary pressures, expanded service demands, rising labor costs, and the operational realities associated with rapid community growth, the City continues to maintain a stable financial position through conservative budgeting practices and long-term financial planning.

The City’s growth is not simply reflected in development activity. It is also reflected in the level of community engagement and utilization of City services and facilities. Shafter’s parks, community events, recreational amenities, and public spaces continue to experience strong participation from residents and families throughout the year. During FY 2026/27, the city anticipates reopening the fully renovated community aquatic center, representing a major quality-of-life investment for the community.

Additional investments in parks, lighting, pedestrian improvements, and recreational amenities continue throughout the city as part of the Capital Improvement Program.

LETTER FROM THE CITY MANAGER

2026/27 SHAFTER OPERATING BUDGET 11
Public safety remains one of the City Council’s highest priorities. The proposed budget continues to support investments in police staffing, technology, training, equipment, and facilities. Over the past year, the Police Department expanded patrol operations, implemented advanced technology programs, increased proactive policing activity, and continued community engagement efforts. The city also continues construction and implementation efforts associated with the new Police Department substation, which will further improve service delivery and response capabilities in growing areas of the community. Shafter remains one of the safer communities in the region, and the city remains committed to preserving that standard while continuing to grow responsibly.

The City’s infrastructure and capital investment activity continues at an unprecedented pace. Major projects planned or underway include roadway improvements, water and sewer infrastructure upgrades, parks and public facility enhancements, pedestrian improvements, traffic circulation projects, and technology modernization initiatives. Importantly, many of these projects are being substantially funded through external grants and restricted funding sources rather than relying solely on local General Fund revenues. City staff continue to aggressively pursue grant opportunities and maximize available outside funding whenever possible.

The Public Works team has consistently demonstrated success in securing and utilizing grants that may otherwise go unused by other agencies. This proactive approach has allowed the city to complete and advance significant infrastructure projects while minimizing the burden on local taxpayers. The city also successfully acquired a new public transit center through grant funding, further positioning Shafter for future transit expansion and operational improvements.

Public transit services continue to experience substantial growth in ridership, primarily driven by the continuation of fare-free transit programs supported through Low Carbon Transit Operations Program (LCTOP) grants. These programs have expanded mobility opportunities for residents while increasing utilization of transit services throughout the community. The city remains committed to maintaining and improving transit operations through strategic grant utilization and long-term planning.

The city also continues to make significant investments in telecommunications and fiber infrastructure.

Multi-million-dollar grant-funded fiber projects are underway to expand broadband access, improve digital connectivity, and support future economic development opportunities throughout the community. The City’s telecommunications initiatives continue to position Shafter as a forward-thinking and technologically competitive community within the region.

In addition, the city continues to invest in critical water infrastructure to support future growth and maintain service reliability. The FY 2026/27 budget includes continued investment in new well construction and related pumping infrastructure. The city will continue aggressively pursuing grants and external funding opportunities to offset project costs whenever possible.

The City’s enterprise funds have also experienced significant financial improvement in recent years.

Following prior rate adjustments and operational planning efforts, both the Water and Sewer Funds are now projected to generate operating revenues sufficient to cover operating expenses while also supporting future capital investments and infrastructure replacement needs. The Water Fund is projected to generate approximately $6.9 million in operating revenues against approximately $6.3 million in operating expenses for FY 2026/27, resulting in positive operating income. Similarly, the Sewer

12 SHAFTER OPERATING BUDGET 2026/27
Fund is projected to generate approximately $3.5 million in revenues against approximately $2.4 million in operating expenses, also producing positive operating income. These improvements are important milestones in strengthening the City’s long-term infrastructure, sustainability and reducing deferred capital needs.

As the community continues to grow, the demand for municipal services continues to increase. Citywide authorized full-time staffing has increased from 114 positions in FY 22/23 to 150 positions proposed in FY 26/27 in order to support operational demands associated with growth, public safety, infrastructure maintenance, transit services, animal services, recreation, and development activity. While these investments are necessary to maintain service levels, they also contribute to increasing operational costs that continue to outpace traditional municipal revenue growth.

To help address these pressures, the City is pursuing several long-term financial strategies. One strategy includes updating development-related and service fees to better align with the actual cost of providing services. If approved, the proposed fee adjustments are anticipated to generate approximately $800,000 annually in additional General Fund revenues. In addition, the City continues to benefit from steady growth in property tax revenues due to ongoing residential and industrial development throughout the community.

The City will also continue discussions regarding a potential local 1% special transaction and use tax measure. Shafter currently remains the only incorporated city in Kern County without an additional local sales tax measure. As neighboring communities continue to rely on voter-approved sales tax revenues to maintain public safety, infrastructure, and service levels, it will ultimately be up to the voters of Shafter to determine whether additional local funding is necessary to preserve and expand community services in the future.

Despite financial pressures facing local governments throughout California, the future of Shafter remains exceptionally bright. The city continues to build momentum through strategic investment, strong economic development activity, public-private partnerships, responsible fiscal management, and a clear commitment to quality service delivery. Shafter is not only growing, but evolving into a more connected, modern, and resilient community prepared for future opportunities.

I would like to thank the City Council, City staff, residents, business community, and community partners for their continued support and collaboration throughout the budget development process.

Together, we continue building a financially responsible organization that is prepared to meet both the opportunities and challenges of a growing and dynamic community.

Respectfully submitted,
Lance Lippincott
Lance Lippincott
City Manager

ABOUT SHAFTER
At a Glance
Community Profile
City History
Shafter Today

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CCCOOOMMMMMMUUUNNNIIITTTYYY PPPRRROOOFFFIIILLLEEE
Fastest
Growing City
in CA!
Ag
Tech
Logistics &
Logistics Tech
Clean
Energy
Advanced
Manufacturing

PRINCIPALEMPLOYERS
TOTAL POPULATION 23,500
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.

Centerofthe World’s
Fifth Largest Economy

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

Fastrip Service Stations
Grimmway Enterprises
Helena Industries Co.

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

EXPANSIONOPPORTUNITIES
The City of Shafter, proudly incorporated on January 20, 1938, spans 38 square miles in the heart of Kern County. Cultivating growth, opportunity, and connectivity, Lerdo Highway serves as a vital eastwest corridor, providing direct access to Interstate 5 and Highway 99. Complementing this strong transportation network, both BNSF and Union Pacific rail lines run north to south through the city, enhancing Shafter’s role as a key hub for commerce and logistics. SSSqqq... MMMiiillleeesss Source: 2025 Census Estimates, and Department of Finance 2025.

Cultivating growth, opportunity, and community in the heart of California’s Central Valley.

DEMOGRAPHICS

RACE&ETHNICITY
Hispanic or Latino 80.6%
White 14.8%
Other 4.6%

EMPLOYMENT
Jobs 14,300
Unemployment Rate of 11.1%
Employment Rate Increase by 1.2%

HOUSING
Avg. Household Income $80,600
Households 6,500
Home Ownership 63.6%
Avg. Home Price $345,000

EDUCATION

12.2% of the Population have a
Bachelor's Degree or Higher

HEALTHCARE

9.8% without Health Care Coverage
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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.

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

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 23,500 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 attracted national builders such as Lennar and LGI 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 City of Shafter is also making significant investments in the clean energy sector. Through its involvement with the First Public Hydrogen Authority (FPH2), Shafter is helping lead efforts to develop infrastructure for hydrogen production, storage, and transportation.

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.

To further support our growing community, the City is expanding essential services in its southern region, including the development of a new Shafter Police Substation and the expansion of library services to improve access to educational resources and public safety coverage coming in late 2026.

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, ROSS, 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 high-quality 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.
shafter today

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

20 SHAFTER OPERATING BUDGET 2026/27

EXECUTIVE SUMMARY
Citywide Analysis
Fiscal Year 2026/27 Proposed Budget
The Fiscal Year 2026/27 Proposed Budget reflects a city in transition from rapid expansion into long-term operational sustainability. Over the past several years, the City has experienced substantial residential, industrial, and infrastructure growth, accompanied by significant investments in public safety, parks, public facilities, utilities, telecommunications, and transportation infrastructure. The FY 2026/27 budget continues this investment strategy while recognizing the increasing financial pressures associated with maintaining service levels in one of California’s fastest-growing communities.

Unlike prior years, where operating surpluses were more substantial, the FY 2026/27 General Fund operating budget is now approaching structural equilibrium. Proposed General Fund operating revenues are approximately $37.1 million, while operating expenditures are projected at approximately $37.0 million, resulting in only a modest operating surplus before capital expenditures and one-time projects.

This transition does not indicate financial weakness. Rather, it reflects the operational realities of a growing city that has significantly expanded staffing, infrastructure responsibilities, technology investments, recreation programs, and public safety operations over a relatively short period of time. The City continues to maintain strong reserves, low debt levels, and significant capital assets, positioning Shafter favorably compared to many other communities in the Central Valley.

Citywide Financial Overview
The proposed FY 2026/27 Citywide Budget totals approximately $85.5 million in expenditures and $75.1 million in revenues before beginning balances and reserves. While total citywide expenditures decrease approximately 15.4% compared to the prior year budget, the reduction is primarily associated with timing differences in capital projects and grantfunded infrastructure activity rather than reductions in operational services.

The City continues to operate through a diverse portfolio of funds, including:
 General Fund
 Enterprise Funds
 Special Revenue Funds
 Capital Project Funds
 Internal Service Funds
This diversified structure allows the City to separate operational activities, enterprise utilities, grants, development-related infrastructure, and internal services while maintaining long-term fiscal transparency.

2026/27 SHAFTER OPERATING BUDGET 21
Taxes remain the largest citywide operating revenue source, representing approximately 42% of all citywide revenues. Fees for service, utility revenues, grants, and impact fees continue to provide substantial diversification to the City’s overall revenue structure.

Economic Growth and Development Activity
The City of Shafter continues to distinguish itself as one of the fastest-growing communities in the region. Residential subdivisions, logistics operations, industrial development, telecommunications infrastructure, and commercial investments continue to expand throughout the community. The City’s strategic location, available industrial land, transportation connectivity, and business-friendly environment continue to attract both private and public investment.

This growth has generated meaningful increases in several major revenue categories:
 Fees for Services increased 23.4%
 Connection and Impact Fees increased 8.9%
 Taxes increased 5.7%
 Water Operating Revenues increased 25.5%
 Wastewater Revenues increased 32.6%
Property tax growth also remains healthy due to continued residential and industrial development. Current secured property tax revenues are projected to increase from $3.6 million to $3.9 million in FY 2026/27.

At the same time, the City recognizes that growth creates long-term obligations. Expansion in housing, roadway infrastructure, parks, utilities, public safety coverage, and facility maintenance all create operational costs that often grow faster than recurring municipal revenues.

General Fund Analysis
The General Fund remains the primary operating fund of the City and represents approximately 49% of total citywide revenues.

The FY 2026/27 General Fund budget projects:
 Revenues: $37.1 million
 Operating Expenditures: $37.0 million
 Capital Outlay and CIP: approximately $3.2 million
 Net Change in Fund Balance: approximately negative $3.1 million Despite the projected reduction in reserves due to capital expenditures and one-time investments, the General Fund remains financially stable with an estimated ending fund balance of approximately $72.3 million. Unassigned reserves are projected at approximately $20.9 million.

22 SHAFTER OPERATING BUDGET 2026/27
Revenue Trends
Sales tax continues to be the City’s largest single General Fund revenue source, projected at approximately $17.0 million for FY 2026/27. Property taxes, franchise fees, building permits, and investment earnings continue to support overall revenue stability.

However, several revenue categories are beginning to stabilize after unusually strong postpandemic growth years. Investment earnings are projected to slightly decline due to expected lower interest rates and market normalization. Certain permit-related revenues are also projected to decrease as development activity normalizes.

The City’s long-term financial outlook increasingly depends on maintaining sustainable recurring revenues capable of supporting growing operational demands.

Long-Term Structural Pressure
One of the most important financial trends facing the City is the continued growth in labor and operational costs.

Citywide labor costs are projected at approximately $27.5 million in FY 2026/27 and now represent approximately 32% of total citywide expenditures and nearly half of operating expenditures.

The City’s seven-year Compound Annual Growth Rate (CAGR) analysis highlights this trend clearly:
 Labor Costs: 8.3% CAGR
 Planned Operations: 10.0% CAGR
 Utilities: 9.8% CAGR
Public safety continues to represent the largest operational category, reflecting the City Council’s continued emphasis on maintaining a safe community while supporting growth.

Police labor costs alone exceeded $11 million in FY 2025/26 and continue to trend upward as staffing, technology, and service expectations expand.

While the City has successfully maintained operational balance through conservative budgeting and strong economic growth, long-term structural pressures are becoming more visible. Inflation, labor market competition, infrastructure maintenance, insurance costs, and increased service expectations continue to outpace traditional municipal revenue growth rates.

Potential Sales Tax Measure
A major long-term financial consideration is the City’s potential local transaction and use tax measure anticipated for the November 2026 election cycle.

2026/27 SHAFTER OPERATING BUDGET 23
Currently, Shafter remains one of the few cities in Kern County without an additional 1% local transaction sales tax. The City’s existing financial projections are based solely on currently authorized revenues and do not assume passage of a future sales tax measure.

If approved by voters, the additional sales tax is projected to generate approximately $4 million annually in new recurring General Fund revenues. Such revenues could significantly improve long-term structural sustainability and provide additional resources for:
 Public safety staffing
 Roadway maintenance
 Parks and recreation
 Infrastructure replacement
 Capital reserves
 Technology modernization
 Facility maintenance
 Economic development initiatives
The measure would also provide greater financial flexibility to address future economic uncertainty, inflationary pressures, and long-term infrastructure obligations associated with continued population growth.

Without additional long-term recurring revenue growth, future operational balancing will likely become increasingly challenging as labor and infrastructure costs continue to rise faster than many traditional municipal revenues.
$12.7M $14.4M $17.0M
$20.8M $20.9M $22.9M
$4.4M $4.2M
$4.6M
$7.4M $6.4M
$7.1M
$1.7M
$2.9M
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$3.7M $3.7M
$3.7M
$41.0M
$36.6M
$38.6M $37.6M $36.5M $37.1M
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22/23 Actual 23/24 Actual 24/25 Actual 25/26 Budget 25/26 Projected 26/27 Proposed 2026/2027 Proposed General Fund Summary
Labor Planned Operations Utilities
Internal Charges Other Fleet & Equipment
CIP Revenues Operating Expenses

24 SHAFTER OPERATING BUDGET 2026/27
Enterprise Fund Analysis
The City’s Enterprise Funds continue to experience both operational improvement and longterm infrastructure pressure.

Water Operations
The Water Fund reflects one of the largest operational increases in the FY 2026/27 budget, with expenditures increasing approximately 49.1% primarily due to major infrastructure investment and capital projects.

The City continues to invest heavily in:
 New wells
 Water storage facilities
 System reliability
 Long-term water capacity
 Distribution infrastructure
Recent utility rate increases have significantly improved operational sustainability, allowing operating revenues to better align with operating costs. However, substantial future capital investment will continue to be necessary to support growth and maintain system reliability. $1.1M $1.4M $1.4M $1.4M $1.4M $1.8M
$1.0M $0.9M $1.0M $1.1M $1.1M
$1.2M
$1.9M $2.0M $2.2M $2.2M $2.2M
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22/23 Actual 23/24 Actual 24/25 Actual 25/26 Budget 25/26 Projected 26/27 Proposed 2026/2027 Proposed Budget Water Operations
Labor Planned Operations Utilities
Internal Charges Other Fleet & Equipment
CIP Revenues Operating Expenses

2026/27 SHAFTER OPERATING BUDGET 25
Wastewater Operations
Wastewater revenues are projected to increase 32.6% in FY 2026/27.

The Wastewater Fund continues to invest heavily in collection systems, treatment infrastructure, and long-term capacity improvements necessary to support future residential and industrial growth. Major multi-year wastewater infrastructure projects remain a central component of the City’s CIP strategy.

Public Transit Operations
Transit ridership continues to increase substantially due to fare-free transit programs supported by Low Carbon Transit Operations Program (LCTOP) grant funding.

The City also recently acquired a new transit center facility using grant funding, strengthening the City’s long-term transit operations and future expansion capabilities.

Capital Improvement Program (CIP)
The FY 2026–2031 Capital Improvement Program represents one of the most ambitious infrastructure programs in the City’s history. Total planned CIP investment exceeds approximately $93 million over the six-year planning horizon.

Major investment categories include:
 Water Infrastructure: 31.6%
 Wastewater Infrastructure: 26.0%
 Streets and Transportation: 20.6%
 Public Facilities: 21.8%
Key projects include:
 North Shafter Community Park
 Aquatic Center Improvements
 Police Substation
 Well Development Projects
 Roadway Reconstruction
 Fiber Infrastructure Expansion
 Traffic Circulation Improvements
 Water and Wastewater Capacity Expansion
Importantly, many of these projects are substantially funded through grants, impact fees, and restricted infrastructure funding sources rather than relying solely on the General Fund. The City continues to aggressively pursue outside funding opportunities to minimize financial impacts on local taxpayers.

26 SHAFTER OPERATING BUDGET 2026/27

2026/27 SHAFTER OPERATING BUDGET 27
Financial Outlook
The FY 2026/27 budget reflects both strong financial fundamentals and emerging longterm fiscal challenges.

The City continues to benefit from:
 Strong reserves
 Low debt obligations
 Rapid economic growth
 Significant development activity
 Diversified revenues
 Aggressive grant acquisition
 Expanding infrastructure investment
At the same time, the City must continue preparing for:
 Long-term labor cost growth
 Infrastructure replacement needs
 Expanded service demands
 Utility system expansion
 Inflationary pressures
 Economic uncertainty
 Future operational sustainability
The City’s financial strategy increasingly focuses on balancing continued investment in quality-of-life improvements, infrastructure modernization, and public safety while maintaining long-term fiscal stability.

The FY 2026/27 Proposed Budget demonstrates the City’s commitment to responsible growth, conservative financial planning, and strategic investment in the community’s future.

Through disciplined budgeting, continued economic development, grant maximization, and long-term planning, the City of Shafter remains well-positioned to address future opportunities and challenges while continuing to enhance services for residents, businesses, and the broader community.

SHAFTER — WHERE INDUSTRY MEETS OPPORTUNITY 1
Shafter — Where Industry
Meets Opportunity
SPRING 2026
5-Year Economic Development Strategic Plan
28 SHAFTER OPERATING BUDGET 2026/27

2026/27 SHAFTER OPERATING BUDGET 29

30 SHAFTER OPERATING BUDGET 2026/27 SHAFTER — WHERE INDUSTRY MEETS OPPORTUNITY 4 01 EXECUT IVE SUMMARY
Shafter — Where Industry Meets Opportunity.

Over the past two decades, Shafter made disciplined bets on infrastructure, land use, and industrial recruitment—and those bets paid off. Traded sectors—industries that sell goods or services outside the local market and bring new revenue into the community—generate over $1 billion in annual exports. World-class logistics operations anchor the employment base. Rail, highway, broadband, and airport assets rival those of cities many times Shafter’s size. Threequarters of Shafter’s jobs are in traded sectors—far exceeding national averages—and a newly operational container exchange adds a structural efficiency advantage that no other Central Valley market currently offers.

But that industrial capacity has not yet translated into the broad-based prosperity the community needs. Wages remain below regional benchmarks despite strong export performance. Population growth is outpacing job creation. Growth is concentrated in logistics and agriculture—two clusters that anchor the economy but leave Shafter exposed if either faces disruption. And while traded sector concentration is exceptional, the economic value generated per job falls short of what those same sectors produce elsewhere. Shafter has built an export economy. The question this plan addresses is how to diversify that economy and increase the value it generates.

FY 2024-2027 STRATEGIC PLAN

2026/27 SHAFTER OPERATING BUDGET 31

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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

44 SHAFTER OPERATING BUDGET 2026/27
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

2026/27 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.

46 SHAFTER OPERATING BUDGET 2026/27

PRESENTED TO
City of Shafter
California
For the Fiscal Year Beginning
July 01, 2024
Executive Director

GOVERNMENT FINANCE OFFICERS ASSOCIATION
Distinguished
Budget Presentation
Award

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

48 SHAFTER OPERATING BUDGET 2026/27

2026/27 SHAFTER OPERATING BUDGET 49
Citywide Authorized FT Positions
Position FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27 YoY
Change
City Manager 4.00 5.00 5.00 6.00 6.00 8.00 2.00
Building 9.00 9.00 8.00 8.00 9.00 9.00 -
Police 43.00 42.00 46.00 55.00 55.00 58.00 3.00
Animal Control 4.00 4.00 4.00 4.00 5.00 5.00 -
Economic Development 1.00 1.00 2.00 3.00 3.00 3.00 -
Planning 2.00 2.00 3.00 3.00 3.00 3.00 -
Community Services 2.00 2.00 2.00 2.00 2.00 3.00 1.00
Public Works 34.00 32.00 34.00 37.00 38.00 37.00 (1.00) Finance 7.00 7.00 7.00 7.00 8.00 8.00 -
Public Transit 1.00 1.00 2.00 2.00 4.00 5.00 1.00
Information Technology 3.00 3.00 6.00 6.00 6.00 7.00 1.00 Human Resources 3.00 3.00 3.00 3.00 4.00 4.00 -
Citywide Full-Time 113.00 111.00 122.00 136.00 143.00 150.00 14.00 Citywide Authorized PT Positions
Position FY 21/22 FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27 YoY
Change
City Manager - - - 1.00 1.00 1.00 -
Building - - 1.00 1.00 1.00 1.00 -
Police - - - - - - -
Animal Control - - - - - - -
Economic Development - - - - - - -
Planning - - - - - - -
Community Services 17.00 17.00 17.00 18.00 18.00 18.00 - Public Works 1.00 1.00 1.00 1.00 1.00 1.00 -
Finance - 1.00 1.00 1.00 1.00 1.00 -
Public Transit 3.00 3.00 2.00 2.00 2.00 2.00 -
Information Technology 1.00 1.00 1.00 1.00 1.00 1.00 -
Human Resources - - - - - - -
Citywide Part-Time 22.00 23.00 23.00 25.00 25.00 25.00 -

CITYWIDE EMPLOYEE COUNT

FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
Budget Revenues by Category 2023/24 2024/25 2025/26 2026/27 Change Chg Total 70-Taxes 30,809,038 29,421,742 29,791,073 31,481,198 1,690,125 5.7% 42% 71-Fees for Service 11,271,456 12,873,223 11,616,809 14,338,307 2,721,498 23.4% 19% 72-Connection/Impact Fe 4,473,452 9,550,281 7,041,300 7,666,300 625,000 8.9% 10% 73-License & Permits 1,220,131 2,075,489 3,255,490 2,209,990 (1,045,500) -32.1% 3% 74-Fines, Forfeitures, 70,913 75,698 51,631 57,471 5,840 11.3% 0% 75-Rents & Concessions 697,276 307,159 616,032 354,089 (261,943) -42.5% 0% 76-Investment Earnings 3,736,578 4,863,305 3,286,048 3,161,497 (124,551) -3.8% 4% 77-Grants & Donations 6,062,142 4,941,854 12,764,006 8,989,309 (3,774,697) -29.6% 12% 78-Other Revenue 72,336 1,722,616 24,927 24,927 0.0% 0% 79-Transfers-In 2,619,929 2,848,841 600,000 180,000 (420,000) -70.0% 0% 80-Operations -Internal 5,504,167 5,920,175 6,428,813 6,682,904 254,091 4.0% 9% Total $66,537,417 $74,600,382 $75,476,129 $75,145,992 ($330,137) -0.4% 100% FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
Budget Revenues by Fund Group 2023/24 2024/25 2025/26 2026/27 Change Chg Total Pooled Cash Fund - - - - 0.0% 0%
General Fund 36,629,794 38,613,499 37,553,870 37,129,007 (424,863) -1.1% 49% Total 10-General Fund Funds 36,629,794 38,613,499 37,553,870 37,129,007 (424,863) -1.1% 49% FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
Budget Revenues by Fund Group 2023/24 2024/25 2025/26 2026/27 Change Chg Total Wastewater Operations 3,067,458 3,808,275 2,661,350 3,528,472 867,122 32.6% 5% Refuse Operations 1,987,603 2,214,092 1,979,315 2,229,315 250,000 12.6% 3% Water Operations 5,742,411 7,105,972 5,511,575 6,918,898 1,407,323 25.5% 9% Transit Operations 544,909 594,474 813,550 580,224 (233,326) -28.7% 1% Telecommunications Operations 413,875 731,427 506,651 156,651 (350,000) -69.1% 0% Rail Operations - - 75,750 75,750 0.0% 0%
Total 20-Enterprise Funds 11,756,255 14,454,240 11,548,191 13,489,310 1,941,119 16.8% 18% FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
Budget Revenues by Fund Group 2023/24 2024/25 2025/26 2026/27 Change Chg Total Federal Grant 1,982,482 237,045 5,053,000 5,357,923 304,923 6.0% 7% Traffic Safety 36,784 28,649 35,935 26,785 (9,150) -25.5% 0% Supp. Law Enforcement Fund 198,602 208,300 - 202,000 202,000 0.0% 0% Gas Tax 639,960 707,836 625,260 1,246,050 620,790 99.3% 2% Tran. Dev. Act - Streets (2,598) 1,587,339 861,000 858,500 (2,500) -0.3% 1% Special Police Services 107 28 - - 0.0% 0%
Asset Forfeitures 5,780 15,350 3,030 - (3,030) -100.0% 0% Road Maint & Rehab. Acct 582,233 634,927 497,000 639,400 142,400 28.7% 1% Congestion Mitigation - - - - 0.0% 0%
Community Develop. Block Grant 67,017 - - - 0.0% 0%
Business Improvement District - - - - 0.0% 0%
Low Moderate Income Housing 51,335 61,521 25,250 25,250 0.0% 0% Total 30-Special Revenues Funds 3,561,701 3,480,995 7,100,475 8,355,908 1,255,433 17.7% 11% FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
Budget Revenues by Fund Group 2023/24 2024/25 2025/26 2026/27 Change Chg Total Asset Replacement 134,438 67,955 389,436 339,144 (50,292) -12.9% 0% Wastewater Connection 2,046,245 3,981,875 2,829,600 3,029,600 200,000 7.1% 4% Refuse Connection 8,976 10,760 9,700 9,700 0.0% 0%
Water Connection 381,243 662,780 520,858 640,858 120,000 23.0% 1% Park Mitigation 139,894 226,385 164,349 219,349 55,000 33.5% 0% Traffic Mitigation 2,079,858 4,349,342 2,896,000 2,896,000 0.0% 4% Median Mitigation 3,102 3,874 1,616 1,616 0.0% 0%
State Grants Projects 3,227,044 1,845,313 6,060,000 1,975,980 (4,084,020) -67.4% 3% Public Safety Impact Fees 669,710 1,530,129 1,115,000 1,365,000 250,000 22.4% 2% Total 40-CAP Projects Funds 8,690,511 12,678,414 13,986,559 10,477,247 (3,509,312) -25.1% 14% 50 SHAFTER OPERATING BUDGET 2026/27

CITYWIDE REVENUES BUDGET CHANGES SUMMARY

FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
Budget Revenues by Fund Group 2023/24 2024/25 2025/26 2026/27 Change Chg Total LLMD - 001-2002 192,598 20,059 18,180 21,000 2,820 15.5% 0% LLMD - 001-2005 14,196 14,552 13,265 16,000 2,735 20.6% 0% LLMD - 002-2005 32,725 35,353 28,252 30,000 1,748 6.2% 0% LLMD - 003-2005 136,045 44,401 40,400 42,000 1,600 4.0% 0% LLMD - 004-2005 21,587 18,216 17,170 18,700 1,530 8.9% 0% LLMD - 001-2006 54,249 9,909 9,090 9,090 0.0% 0%
LLMD - 001-2007 13,183 13,598 13,130 13,900 770 5.9% 0% LLMD - 002-2007 17,209 17,785 18,180 18,180 0.0% 0%
LLMD - 001-2015 1,287,107 921,809 719,120 860,000 140,880 19.6% 1% LLMD - 001-1995 2,825 - - - 0.0% 0%
LLMD - 001-1998 113,625 23,088 18,180 19,700 1,520 8.4% 0% LLMD - 001-2009 280,297 105,836 95,950 95,950 0.0% 0%
LLMD - 001-2021 - - - - 0.0% 0%
CFD-0813 - - - - 0.0% 0%
LLMD - 001-2022 - - - - 0.0% 0%
Total 50-Special Districts Funds 2,165,646 1,224,605 990,917 1,144,520 153,603 15.5% 2% FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
Budget Revenues by Fund Group 2023/24 2024/25 2025/26 2026/27 Change Chg Total Facility Maintenance 545,482 943,071 858,819 1,000,000 141,181 16.4% 1% Vehicle Maintenance 335,200 294,008 246,041 300,000 53,959 21.9% 0% Risk Management 1,161,916 1,478,603 1,456,049 1,500,000 43,951 3.0% 2% Information Technology 1,690,912 1,432,946 1,735,208 1,750,000 14,792 0.9% 2% Total 60-ISF Funds 3,733,509 4,148,628 4,296,117 4,550,000 253,883 5.9% 6% Total $66,537,417 $74,600,382 $75,476,129 $75,145,992 ($330,137) -0.4% 100% 2026/27 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

FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
Budget Expenses by Category 2023/24 2024/25 2025/26 2026/27 Change Chg Total 82-Wages & Benefits 17,820,765 20,611,460 24,772,332 27,470,879 2,698,547 10.9% 32% 83-Planned Operations 9,295,974 10,339,096 13,851,983 13,516,300 (335,683) -2.4% 16% 85-Required Operations 4,092,518 4,853,309 4,886,372 4,956,398 70,026 1.4% 6% 88-Operations -Internal 5,510,351 5,925,639 6,119,531 6,119,531 0.0% 7% 90-Debt Service 59,389 150,480 - - 0.0% 0%
91-Other Non-Operationa 2,868,595 2,433,256 2,624,395 2,624,395 0.0% 3% 92-Capital Outlay 1,026,487 2,627,483 1,431,202 520,000 (911,202) -63.7% 1% 93-Capital Projects 12,206,322 11,214,515 43,821,847 27,125,843 (16,696,004) -38.1% 32% 94-Transfers-Out 2,619,929 2,848,841 3,600,000 3,180,000 (420,000) -11.7% 4% Total $55,500,329 $61,004,078 $101,107,663 $85,513,346 ($15,594,317) -15.4% 100% FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
Budget Expenses by Fund Group 2023/24 2024/25 2025/26 2026/27 Change Chg Total General Fund 26,950,241 30,367,920 52,326,383 40,228,800 (12,097,583) -23.1% 47% Total 10-General Fund Funds 26,950,241 30,367,920 52,326,383 40,228,800 (12,097,583) -23.1% 47% FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
Budget Expenses by Fund Group 2023/24 2024/25 2025/26 2026/27 Change Chg Total Wastewater Operations 2,897,761 4,074,981 4,423,001 4,934,033 511,032 11.6% 6% Refuse Operations 1,960,151 2,136,925 1,940,978 1,961,718 20,740 1.1% 2% Water Operations 7,503,609 8,066,478 7,668,679 11,430,862 3,762,183 49.1% 13% Transit Operations 953,035 742,451 1,109,681 853,566 (256,115) -23.1% 1% Telecommunications Operations 441,304 523,613 710,186 700,786 (9,400) -1.3% 1% Rail Operations 162,166 122,105 50,967 66,908 15,940 31.3% 0% Total 20-Enterprise Funds 13,918,025 15,666,554 15,903,493 19,947,873 4,044,380 25.4% 23% FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
Budget Expenses by Fund Group 2023/24 2024/25 2025/26 2026/27 Change Chg Total Federal Grant 3,689,682 2,331,748 4,700,132 8,357,923 3,657,791 77.8% 10% Traffic Safety 142 50,000 - - 0.0% 0%
Supp. Law Enforcement Fund 205,927 194,663 - 180,000 180,000 0.0% 0% Gas Tax 39,943 95,037 886,552 630,882 (255,670) -28.8% 1% Tran. Dev. Act - Streets 1,213,400 1,298,603 2,335,179 1,190,000 (1,145,179) -49.0% 1% Road Maint & Rehab. Acct 284,376 605,103 1,287,266 801,956 (485,310) -37.7% 1% Community Develop. Block Grant 65,000 - - - 0.0% 0%
Total 30-Special Revenues Funds 5,498,470 4,575,155 9,209,128 11,160,761 1,951,633 21.2% 13% FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
Budget Expenses by Fund Group 2023/24 2024/25 2025/26 2026/27 Change Chg Total Wastewater Connection 355,028 1,006,745 600,000 2,500,000 1,900,000 316.7% 3% Water Connection - 391,401 356,047 3,925,000 3,568,953 1002.4% 5% Traffic Mitigation 71,399 979,047 857,769 1,055,000 197,231 23.0% 1% State Grants Projects 3,539,108 1,892,107 16,465,529 1,265,082 (15,200,447) -92.3% 1% Public Safety Impact Fees - 1,160,777 428,902 370,000 (58,902) -13.7% 0% Total 40-CAP Projects Funds 3,965,535 5,430,077 18,708,246 9,115,082 (9,593,164) -51.3% 11%

CITYWIDE EXPENSES BUDGET CHANGES SUMMARY
52 SHAFTER OPERATING BUDGET 2026/27

FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
Budget Expenses by Fund Group 2023/24 2024/25 2025/26 2026/27 Change Chg Total LLMD - 001-2002 990,957 22,703 20,178 25,260 5,082 25.2% 0% LLMD - 001-2005 71,744 14,227 13,998 18,480 4,482 32.0% 0% LLMD - 002-2005 24,975 16,561 14,638 14,830 192 1.3% 0% LLMD - 003-2005 46,891 27,146 21,668 22,050 382 1.8% 0% LLMD - 004-2005 17,625 15,661 13,890 14,370 480 3.5% 0% LLMD - 001-2006 3,737 8,190 11,548 11,840 292 2.5% 0%
LLMD - 001-2007 34,188 19,668 16,358 16,440 82 0.5% 0%
LLMD - 002-2007 111,172 21,223 23,570 24,560 990 4.2% 0% LLMD - 001-2015 292,746 324,974 438,238 343,875 (94,363) -21.5% 0% LLMD - 001-1995 538 650 683 710 27 4.0% 0%
LLMD - 001-1998 12,860 8,352 16,338 10,330 (6,008) -36.8% 0% LLMD - 001-2009 97,525 40,131 100,948 38,183 (62,765) -62.2% 0% LLMD - 001-2021 942 1,995 - - 0.0% 0%
CFD-0813 338 25,623 1,418 1,500 82 5.8% 0%
LLMD - 001-2022 - 1,152 2,418 2,500 82 3.4% 0%
CFD-0815 - 9,723 2,418 8,800 6,382 263.9% 0%
CFD-0816 - 7,255 1,418 1,500 82 5.8% 0%
CFD-0817 - - - - 0.0% 0%
Total 50-Special Districts Funds 1,706,238 565,235 699,727 555,228 (144,499) -20.7% 1% FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
Budget Expenses by Fund Group 2023/24 2024/25 2025/26 2026/27 Change Chg Total Facility Maintenance 546,589 905,596 1,018,345 1,103,138 84,793 8.3% 1% Vehicle Maintenance 255,815 273,071 289,291 319,273 29,981 10.4% 0% Risk Management 1,147,553 1,480,178 1,456,049 1,456,049 0.0% 2% Information Technology 1,511,863 1,740,293 1,496,999 1,627,142 130,143 8.7% 2% Total 60-ISF Funds 3,461,820 4,399,138 4,260,685 4,505,602 244,917 5.7% 5% Total $55,500,329 $61,004,078 $101,107,663 $85,513,346 ($15,594,317) -15.4% 100%

CITYWIDE EXPENSES BUDGET CHANGES BY FUND
Citywide budget narrative:

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

Note: Revenues include Transfers
2026/27 SHAFTER OPERATING BUDGET 53

2026/27 CITYWIDE FUND BALANCE SUMMARY
24/25 Bal
25/26 Est.

Bal
26/27
Revenues
26/27
Operating
Expenses
26/27 NonOperating 26/27 Ending
Bal. Change %
Change
Amt
397740-Non-Spendable $0.7M $0.7M $0.7M 0.0% $0.0M
397750-Restricted $24.4M $24.4M $24.4M 0.0% $0.0M
397760-Assigned $26.3M $26.3M $26.3M 0.0% $0.0M
397770-Unassigned $36.4M $24.0M $37.1M $37.0M $3.2M $20.9M -12.9% -$3.1M Total General Fund $87.8M $75.4M $37.1M $37.0M $3.2M $72.3M -4.1% -$3.1M 5000-Wastewater Operations $2.6M $1.0M $3.5M $2.4M $2.5M -$0.4M -134.5% -$1.4M 5001-Refuse Operations $0.4M $0.6M $2.2M $2.0M $0.0M $0.9M 42.3% $0.3M 5002-Water Operations -$0.9M -$2.7M $6.9M $6.3M $5.2M -$7.2M 167.4% -$4.5M 5003-Transit Operations $0.1M $0.0M $0.6M $0.9M $0.0M -$0.3M 1165.2% -$0.3M 5004-Telecommunications Operations -$0.4M -$0.7M $0.2M $0.7M $0.0M -$1.2M 80.8% -$0.5M 5006-Rail Operations -$1.8M -$1.8M $0.1M $0.1M $0.0M -$1.8M -0.5% $0.0M Sub-Total Enterprise Funds -$0.1M -$3.5M $13.5M $12.3M $7.7M -$10.0M 182.9% -$6.5M 0200-Federal Grant -$0.4M -$2.9M $5.4M $0.0M $8.4M -$5.9M 103.1% -$3.0M 0201-Traffic Safety $0.3M $0.3M $0.0M $0.0M $0.0M $0.4M 8.1% $0.0M 0202-Supp. Law Enforcement Fund $0.3M $0.3M $0.2M $0.0M $0.2M $0.3M 8.2% $0.0M 0203-Gas Tax $3.5M $3.3M $1.2M $0.0M $0.6M $3.9M 18.9% $0.6M 0204-Tran. Dev. Act - Streets -$1.0M -$2.0M $0.9M $0.0M $1.2M -$2.3M 17.0% -$0.3M 0205-Special Police Services $0.0M $0.0M $0.0M $0.0M $0.0M $0.0M 0.0% $0.0M 0206-Asset Forfeitures $0.2M $0.0M $0.0M $0.0M $0.0M $0.0M 0.0% $0.0M 0207-Road Maint & Rehab. Acct $1.2M $0.5M $0.6M $0.0M $0.8M $0.4M -31.3% -$0.2M 0209-Community Develop. Block Grant $0.0M $0.0M $0.0M $0.0M $0.0M $0.0M 0.0% $0.0M 0210-Business Improvement District $0.0M $0.0M $0.0M $0.0M $0.0M $0.0M 0.0% $0.0M 0211-Low Moderate Income Housing $1.9M $1.9M $0.0M $0.0M $0.0M $2.0M 1.3% $0.0M Sub-Total Special Revenue Funds $6.0M $1.4M $8.4M $0.0M $11.2M -$1.4M -$2.8M 0300-Asset Replacement $4.9M $5.3M $0.3M $0.0M $0.0M $5.6M 6.5% $0.3M 0301-Wastewater Connection $14.4M $16.7M $3.0M $0.0M $2.5M $17.2M 3.2% $0.5M 0302-Refuse Connection $0.3M $0.3M $0.0M $0.0M $0.0M $0.4M 2.8% $0.0M 0303-Water Connection $2.5M $2.8M $0.6M $0.0M $3.9M -$0.4M -115.6% -$3.3M 0304-Park Mitigation $0.6M $0.7M $0.2M $0.0M $0.0M $1.0M 29.7% $0.2M 0305-Traffic Mitigation $17.9M $20.0M $2.9M $0.0M $1.1M $21.9M 9.2% $1.8M 0306-Median Mitigation $0.1M $0.1M $0.0M $0.0M $0.0M $0.1M 1.4% $0.0M 0308-State Grants Projects $5.9M -$10.8M $2.0M $0.0M $1.3M -$10.1M -6.6% $0.7M 0310-Public Safety Impact Fees $1.9M $2.7M $1.4M $0.4M $0.0M $3.7M 37.0% $1.0M 50-Special Districts $2.6M $2.6M $1.1M $0.6M $0.0M $3.2M 22.8% $0.6M Sub-Total Capital Project Funds $51.1M $40.5M $11.6M $0.9M $8.7M $42.4M 4.8% $2.0M 5100-Facility Maintenance $0.0M $0.0M $1.0M $1.1M $0.0M -$0.1M 704.0% -$0.1M 5101-Vehicle Maintenance $0.0M -$0.1M $0.3M $0.2M $0.1M -$0.1M 35.5% $0.0M 5102-Risk Management $0.0M $0.0M $1.5M $1.5M $0.0M $0.0M 1919.3% $0.0M 5103-Information Technology $0.5M $0.7M $1.8M $1.6M $0.0M $0.8M 17.1% $0.1M Sub-Total Internal Revenue Funds $0.4M $0.7M $4.6M $4.4M $0.1M $0.7M 6.8% $0.0M Total Citywide Revenues $145.1M $114.5M $75.1M $54.7M $30.8M $104.1M -9.1% -$10.4M

CITYWIDE FUND SUMMARY
54 SHAFTER OPERATING BUDGET 2026/27

2026/27 CITYWIDE PROJECTED REVENUES
Fund 22/23 Actual 23/24 Actual 24/25 Actual 25/26 Budget 25/26
Projected
26/27
Proposed
0100-General Fund $41,004,949 $36,629,794 $38,613,499 $37,553,870 $36,506,874 $37,129,007 5000-Wastewater Operations 2,543,269 3,067,458 3,808,275 2,661,350 2,861,350 3,528,472 5001-Refuse Operations 1,751,106 1,987,603 2,214,092 1,979,315 2,179,315 2,229,315 5002-Water Operations 5,753,546 5,742,411 7,105,972 5,511,575 5,831,884 6,918,898 5003-Transit Operations 363,358 544,909 594,474 813,550 930,224 580,224 5004-Telecommunications Operations 411,235 413,875 731,427 506,651 506,651 156,651 5006-Rail Operations 0 0 0 75,750 75,750 75,750
Sub-Total Enterprise Funds $10,822,514 $11,756,255 $14,454,240 $11,548,191 $12,385,174 $13,489,310 0200-Federal Grant 3,154,676 1,982,482 237,045 5,053,000 2,000,000 5,357,923 0201-Traffic Safety 49,893 36,784 28,649 35,935 35,935 26,785 0202-Supp. Law Enforcement Fund 173,291 198,602 208,300 0 201,600 202,000 0203-Gas Tax 547,186 639,960 707,836 625,260 670,050 1,246,050 0204-Tran. Dev. Act - Streets 768,388 (2,598) 1,587,339 861,000 1,366,188 858,500 0205-Special Police Services 71 107 28 0 0 0
0206-Asset Forfeitures 3,859 5,780 15,350 3,030 0 0
0207-Road Maint & Rehab. Acct 877,476 582,233 634,927 497,000 639,400 639,400 0209-Community Develop. Block Grant 0 67,017 0 0 0 0
0210-Business Improvement District 0 0 0 0 0 0
0211-Low Moderate Income Housing 34,277 51,335 61,521 25,250 25,250 25,250 Sub-Total Special Revenue Funds $5,609,117 $3,561,701 $3,480,995 $7,100,475 $4,938,423 $8,355,908 0300-Asset Replacement 89,765 134,438 67,955 389,436 389,436 339,144 0301-Wastewater Connection 1,844,521 2,046,245 3,981,875 2,829,600 2,829,600 3,029,600 0302-Refuse Connection 6,252 8,976 10,760 9,700 9,700 9,700 0303-Water Connection 340,680 381,243 662,780 520,858 520,858 640,858 0304-Park Mitigation 125,688 139,894 226,385 164,349 164,349 219,349 0305-Traffic Mitigation 2,653,219 2,079,858 4,349,342 2,896,000 2,896,000 2,896,000 0306-Median Mitigation 2,072 3,102 3,874 1,616 1,616 1,616 0308-State Grants Projects 6,418,491 3,227,044 1,845,313 6,060,000 0 1,975,980 0310-Public Safety Impact Fees 850,668 669,710 1,530,129 1,115,000 1,235,000 1,365,000 50-Special Districts 974,807 2,165,646 1,224,605 990,917 990,917 1,144,520 Sub-Total Capital Project Funds $13,306,163 $10,856,157 $13,903,019 $14,977,476 $9,037,476 $11,621,767 5100-Facility Maintenance 370,440 545,482 943,071 858,819 858,819 1,000,000 5101-Vehicle Maintenance 139,220 335,200 294,008 246,041 246,041 300,000 5102-Risk Management 970,716 1,161,916 1,478,603 1,456,049 1,456,049 1,500,000 5103-Information Technology 903,893 1,690,912 1,432,946 1,735,208 1,735,208 1,750,000 Sub-Total Internal Revenue Funds $2,384,269 $3,733,509 $4,148,628 $4,296,117 $4,296,117 $4,550,000 Total Citywide Revenues $73,127,011 $66,537,417 $74,600,382 $75,476,129 $67,164,064 $75,145,992 Note: The Revenues Include "Transfers In"

CITYWIDE PROJECTED REVENUES
2026/27 SHAFTER OPERATING BUDGET 55

$41.0M $36.6M $38.6M $37.6M $36.5M $37.1M
$10.8M
$11.8M
$14.5M
$11.5M $12.4M $13.5M
$12.3M
$8.7M
$12.7M $14.0M
$8.0M
$10.5M
$73.1M
$66.5M
$74.6M $75.5M
$67.2M
$75.1M
$0.0M
$10.0M
$20.0M
$30.0M
$40.0M
$50.0M
$60.0M
$70.0M
$80.0M
22/23 Actual 23/24 Actual 24/25 Actual 25/26 Budget 25/26 Projected 26/27 Proposed 2026/2027 CITYWIDE PROJECTED REVENUES BY FUND GROUP
10-General Fund 20-Enterprise 30-Special Revenues 40-CAP Projects 50-Special Districts 60-ISF Total Citywide $35.3M
$30.8M $29.4M $29.8M $30.2M $31.5M
$11.7M
$11.3M $12.9M $11.6M $12.3M
$14.3M
$10.8M
$6.1M $4.9M
$12.8M
$4.6M
$9.0M
$5.3M
$4.5M $9.6M
$7.0M
$7.2M
$7.7M
$3.9M
$5.5M
$5.9M
$6.4M
$6.4M
$6.7M
$2.4M
$3.7M
$4.9M
$3.3M
$3.2M
$3.2M
$73.1M
$66.5M
$74.6M $75.5M
$67.2M
$75.1M
$0.0M
$10.0M
$20.0M
$30.0M
$40.0M
$50.0M
$60.0M
$70.0M
$80.0M
22/23 Actual 23/24 Actual 24/25 Actual 25/26 Budget 25/26 Projected 26/27 Proposed 2026/2027 CITYWIDE PROJECTED REVENUES BY CATEGORY
70-Taxes 71-Fees for Service 77-Grants & Donations 72-Connection/Impact Fe 80-Operations -Internal 76-Investment Earnings 73-License & Permits Others Total Citywide

CITYWIDE PROJECTED REVENUES CHART
56 SHAFTER OPERATING BUDGET 2026/27

2026/27 CITYWIDE PROPOSED EXPENSES
Fund 22/23 Actual 23/24 Actual 24/25 Actual 25/26 Budget 25/26
Projected
26/27
Proposed
0100-General Fund $2,416,703 $2,897,761 $4,074,981 $4,423,001 $4,395,388 $4,934,033 5000-Wastewater Operations 2,416,703 2,897,761 4,074,981 4,423,001 4,395,388 4,934,033 5001-Refuse Operations 1,911,742 1,960,151 2,136,925 1,940,978 1,940,332 1,961,718 5002-Water Operations 6,309,491 7,503,609 8,066,478 7,668,679 7,607,730 11,430,862 5003-Transit Operations 391,433 953,035 742,451 1,109,681 1,059,858 853,566 5004-Telecommunications Operations 179,649 441,304 523,613 710,186 742,743 700,786 5006-Rail Operations 42,814 162,166 122,105 50,967 50,698 66,908 Sub-Total Enterprise Funds $11,251,833 $13,918,025 $15,666,554 $15,903,493 $15,796,749 $19,947,873 0200-Federal Grant 1,302,238 3,689,682 2,331,748 4,700,132 4,540,132 8,357,923 0201-Traffic Safety 2,926 142 50,000 0 0 0
0202-Supp. Law Enforcement Fund 188,897 205,927 194,663 0 190,000 180,000 0203-Gas Tax 174,700 39,943 95,037 886,552 886,552 630,882 0204-Tran. Dev. Act - Streets 1,254,587 1,213,400 1,298,603 2,335,179 2,335,179 1,190,000 0205-Special Police Services 0 0 0 0 0 0
0206-Asset Forfeitures 0 0 0 0 0 0
0207-Road Maint & Rehab. Acct 320,570 284,376 605,103 1,287,266 1,287,266 801,956 0208-Congestion Mitigation 0 0 0 0 0 0
0209-Community Develop. Block Grant 0 65,000 0 0 0 0
0210-Business Improvement District 0 0 0 0 0 0
0211-Low Moderate Income Housing 0 0 0 0 0 0
Sub-Total Special Revenue Funds $3,243,919 $5,498,470 $4,575,155 $9,209,128 $9,239,128 $11,160,761 0300-Asset Replacement 0 0 0 0 0 0
0301-Wastewater Connection 19,118 355,028 1,006,745 600,000 600,000 2,500,000 0302-Refuse Connection 0 0 0 0 0 0
0303-Water Connection 0 0 391,401 356,047 196,047 3,925,000 0304-Park Mitigation 0 0 0 0 0 0
0305-Traffic Mitigation 5,731 71,399 979,047 857,769 751,769 1,055,000 0306-Median Mitigation 0 0 0 0 0 0
0308-State Grants Projects 259,784 3,539,108 1,892,107 16,465,529 16,679,529 1,265,082 0310-Public Safety Impact Fees 0 0 1,160,777 428,902 428,583 370,000 50-Special Districts 669,421 1,706,238 565,235 699,727 548,420 555,228 Sub-Total Capital Project Funds $954,054 $5,671,773 $5,995,312 $19,407,973 $19,204,347 $9,670,310 5100-Facility Maintenance 402,823 546,589 905,596 1,018,345 854,298 1,103,138 5101-Vehicle Maintenance 214,859 255,815 273,071 289,291 283,944 319,273 5102-Risk Management 973,203 1,147,553 1,480,178 1,456,049 1,456,049 1,456,049 5103-Information Technology 1,267,404 1,511,863 1,740,293 1,496,999 1,490,542 1,627,142 Sub-Total Internal Revenue Funds $2,858,289 $3,461,820 $4,399,138 $4,260,685 $4,084,833 $4,505,602 Total Citywide Revenues $20,724,797 $31,447,849 $34,711,139 $53,204,280 $52,720,445 $50,218,579

CITYWIDE PROPOSED EXPENSES
2026/27 SHAFTER OPERATING BUDGET 57

$32.6M $27.0M $30.4M
$52.3M $48.9M
$40.2M
$11.3M
$13.9M
$15.7M
$15.9M $15.8M
$19.9M $0.3M $4.0M
$5.4M
$18.7M $18.7M
$9.1M
$50.9M
$55.5M
$61.0M
$101.1M
$97.2M
$85.5M
$0.0M
$20.0M
$40.0M
$60.0M
$80.0M
$100.0M
$120.0M
22/23 Actual 23/24 Actual 24/25 Actual 25/26 Budget 25/26 Projected 26/27 Proposed 2026/2027 CITYWIDE PROPOSED EXPENSES BY FUND GROUP
10-General Fund 20-Enterprise 30-Special Revenues 40-CAP Projects 50-Special Districts 60-ISF Total Citywide $15.3M $17.8M $20.6M $24.8M $24.7M $27.5M
$9.1M $9.3M
$10.3M
$13.9M $12.6M
$13.5M
$3.8M $4.1M
$4.9M
$4.9M $4.9M
$5.0M
$3.9M
$5.5M
$5.9M
$6.1M $6.1M
$6.1M $4.7M $12.2M
$11.2M
$43.8M $42.0M
$27.1M
$50.9M
$55.5M
$61.0M
$101.1M
$97.2M
$85.5M
$0.0M
$20.0M
$40.0M
$60.0M
$80.0M
$100.0M
$120.0M
22/23 Actual 23/24 Actual 24/25 Actual 25/26 Budget 25/26 Projected 26/27 Proposed 2026/2027 CITYWIDE PROPOSED EXPENSES BY CATEGORY
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

CITYWIDE PROPOSED EXPENSES CHART
58 SHAFTER OPERATING BUDGET 2026/27

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

22/23
Actual
23/24
Actual
24/25
Actual
25/26
Budget
25/26
Projected
26/27
Proposed
Revenues $41.0M $36.6M $38.6M $37.6M $36.5M $37.1M
Expenses:

Labor $12.7M $14.4M $17.0M $20.8M $20.9M $22.9M
Planned Operations $4.4M $4.2M $4.6M $7.4M $6.4M $7.1M
Utilities $0.4M $0.6M $0.6M $0.7M $0.7M $0.7M
Internal Charges $1.7M $2.9M $3.3M $3.7M $3.7M $3.7M
Other $12.0M $2.9M $2.6M $3.0M $3.0M $2.6M
Operating Expenses $31.3M $24.9M $28.1M $35.7M $34.8M $37.0M Operating Income (Loss) $9.7M $11.7M $10.6M $1.8M $1.8M $0.1M Fleet & Equipment $0.8M $0.6M $1.1M $1.2M $0.5M $0.4M
CIP $0.5M $1.4M $1.2M $15.4M $13.6M $2.8M
CAPEX $1.3M $2.0M $2.3M $16.6M $14.1M $3.2M
Net Income (Loss) $8.4M $9.7M $8.2M -$14.8M -$12.4M -$3.1M $12.7M $14.4M
$17.0M
$20.8M $20.9M $22.9M
$4.4M
$4.2M
$4.6M
$7.4M $6.4M
$7.1M
$1.7M
$2.9M
$3.3M
$3.7M $3.7M
$3.7M
$41.0M
$36.6M
$38.6M $37.6M $36.5M $37.1M
$0.0M
$10.0M
$20.0M
$30.0M
$40.0M
$50.0M
$60.0M
22/23 Actual 23/24 Actual 24/25 Actual 25/26 Budget 25/26 Projected 26/27 Proposed 2026/2027 Proposed General Fund Summary
Labor Planned Operations Utilities
Internal Charges Other Fleet & Equipment
CIP Revenues Operating Expenses

GENERAL FUND REVENUES VS EXPENDITURES
60 SHAFTER OPERATING BUDGET 2026/27

Category 22/23 Actual 23/24 Actual 24/25 Actual 25/26 Budget 25/26
Projected
26/27
Proposed
70-Taxes $33.4M $28.7M $27.1M $27.8M $28.0M $28.5M
71-Fees for Service $1.6M $1.0M $2.0M $1.4M $1.4M $1.5M 73-License & Permits $1.7M $1.2M $2.1M $3.3M $2.2M $2.2M 74-Fines, Forfeitures, $0.0M $0.0M $0.0M $0.0M $0.0M $0.0M 75-Rents & Concessions $0.5M $0.6M $0.3M $0.6M $0.3M $0.3M 76-Investment Earnings $1.3M $2.2M $2.9M $2.5M $2.5M $2.5M Other $2.5M $2.9M $4.2M $2.0M $2.1M $2.0M
General Fund Revenues $41.0M $36.6M $38.6M $37.6M $36.5M $37.1M $33.4M
$28.7M $27.1M $27.8M $28.0M $28.5M
$1.6M
$1.0M
$2.0M $1.4M $1.4M $1.5M
$1.7M
$1.2M $2.1M $3.3M $2.2M $2.2M
$1.3M
$2.2M $2.9M
$2.5M
$2.5M $2.5M
$2.5M
$2.9M
$4.2M $2.0M
$2.1M $2.0M
$41.0M
$36.6M
$38.6M
$37.6M
$36.5M $37.1M
$0.0M
$5.0M
$10.0M
$15.0M
$20.0M
$25.0M
$30.0M
$35.0M
$40.0M
$45.0M
22/23 Actual 23/24 Actual 24/25 Actual 25/26 Budget 25/26 Projected 26/27 Proposed 2026/2027 Projected General Fund Revenues
70-Taxes 71-Fees for Service 73-License & Permits 74-Fines, Forfeitures, 75-Rents & Concessions 76-Investment Earnings Other General Fund Revenues

GENERAL FUND REVENUES
2026/27 SHAFTER OPERATING BUDGET 61

Department 22/23 Actual 23/24 Actual 24/25 Actual 25/26 Budget 25/26
Projected
26/27
Proposed
200-Police $8.6M $10.4M $12.3M $20.0M $19.9M $15.7M
400-Public Works $5.0M $6.2M $6.7M $16.2M $14.9M $10.0M 125-Economic Development $12.3M $4.0M $3.5M $4.7M $4.6M $4.2M 405-Building $1.4M $1.4M $1.7M $2.3M $2.1M $2.2M
300-Community Services $1.3M $1.5M $1.4M $1.5M $1.5M $1.9M 140-Finance $1.2M $1.1M $1.2M $2.2M $1.3M $1.7M
145-Planning $0.9M $0.7M $1.0M $1.4M $1.0M $1.3M
135-Human Resources $0.4M $0.5M $0.8M $1.0M $1.0M $1.0M 110-City Manager $0.6M $0.7M $0.9M $0.8M $0.8M $0.9M
130-City Attorney $0.4M $0.4M $0.4M $0.7M $0.5M $0.7M
Others $0.4M $0.4M $0.5M $1.5M $1.3M $0.8M
General Fund Revenues $32.6M $27.3M $30.3M $52.3M $48.9M $40.2M $11.9M
$3.9M
$0.8M
$1.5M
$1.3M
$1.1M
$0.6M
$0.8M
$0.7M
$0.0M
$0.4M
$3.2M
$3.6M
$3.4M
$2.5M
$0.0M $5.0M $10.0M $15.0M $20.0M
200-Police
400-Public Works
125-Economic Development
405-Building
300-Community Services
140-Finance
145-Planning
135-Human Resources
110-City Manager
130-City Attorney
Others
2026/2027 General Fund
Proposed Budget by Department
Labor
M&O
CAPEX
$22.9M
$14.2M
$ 3.2M
$40.2M

GENERAL FUND EXPENDITURES CHART
62 SHAFTER OPERATING BUDGET 2026/27

General Fund
Actual Actual Budget 11Mo Actual Projection Budget
Account 2023/24 2024/25 2025/26 2025/26 2025/26 2026/27 70-Taxes $28,714,307 $27,072,364 $27,814,296 $26,857,222 $28,012,981 $28,547,628 71-Fees for Service $972,052 $2,031,779 $1,412,609 $843,909 $1,357,217 $1,536,017 73-License & Permits $1,216,383 $2,073,221 $3,255,490 $2,205,401 $2,209,990 $2,209,990 74-Fines, Forfeitures, $42,865 $48,038 $24,846 $23,712 $30,686 $30,686 75-Rents & Concessions $607,407 $301,312 $555,432 $245,223 $292,617 $293,489 76-Investment Earnings $2,189,211 $2,893,278 $2,472,510 $1,550,639 $2,512,510 $2,512,510 77-Grants & Donations $245,316 $434,010 $0 $187,680 $82,186 $0 78-Other Revenue $42,884 $1,721,038 $24,927 $2,592 $24,927 $24,927 79-Transfers-In $694,574 $262,460 $200,000 $0 $190,000 $180,000 80-Operations -Internal $1,904,795 $1,776,000 $1,793,760 $1,096,457 $1,793,760 $1,793,760 Total Revenues $36,629,794 $38,613,499 $37,553,870 $33,012,836 $36,506,874 $37,129,007 82-Wages & Benefits $14,373,816 $16,984,104 $20,849,424 $16,916,495 $20,882,605 $22,862,663 83-Planned Operations $4,163,757 $4,625,578 $7,420,122 $4,945,029 $6,439,932 $7,090,637 85-Required Operations $595,001 $617,601 $700,642 $596,832 $719,232 $727,089 88-Operations -Internal $2,876,827 $3,251,234 $3,734,016 $2,627,359 $3,734,016 $3,734,016 90-Debt Service $48,866 $147,387 $0 $0 $0 $0
91-Other Non-Operationa $2,868,595 $2,433,256 $2,624,395 $1,285,389 $2,624,395 $2,624,395 92-Capital Outlay $607,260 $1,079,417 $1,211,861 $920,595 $502,404 $400,000 93-Capital Projects $1,416,120 $1,229,343 $15,385,923 $8,039,600 $13,617,277 $2,790,000 94-Transfers-Out $0 $0 $400,000 $0 $350,000 $0
Total Expenses $26,950,241 $30,367,920 $52,326,383 $35,331,300 $48,869,861 $40,228,800 Total Public Facilities Net Surplus/(Deficit) $9,679,563 $8,245,579 ($14,772,513) ($2,318,469) ($12,362,989) ($3,099,793)

GENERAL FUND BY ACCOUNT CATEGORY SUMMARY
2026/27 SHAFTER OPERATING BUDGET 63

GENERAL FUND EXPENDITURES BUDGET CHANGES
FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
General Fund Division List 2023/24 2024/25 2025/26 2026/27 Change Chg Total Non-Departmental 15,239 357 - - 0.0% 0.0%
City Council 105,784 96,233 482,618 417,638 (64,980) -13.5% 1.0% Planning Commission 3,386 3,345 3,280 3,280 0.0% 0.0%
City Manager 643,686 854,487 698,993 740,419 41,426 5.9% 1.8% Education Partnership 1,444,911 1,379,332 1,468,079 1,694,218 226,139 15.4% 4.2% City Clerk 289,745 412,435 504,275 395,050 (109,225) -21.7% 1.0% Business Development 765,159 725,919 1,684,711 1,207,509 (477,202) -28.3% 3.0% Business Incentives 3,235,041 2,748,540 2,974,395 2,974,395 0.0% 7.4% City Attorney 375,066 397,877 711,500 651,500 (60,000) -8.4% 1.6% Human Resources 525,773 594,148 580,425 640,242 59,816 10.3% 1.6% Finance 1,040,724 1,176,744 2,246,487 1,680,315 (566,173) -25.2% 4.2% Risk Management - 170,819 406,210 359,408 (46,802) -11.5% 0.9% Public Transit - - - - 0.0% 0.0%
Planning 646,503 1,036,205 1,382,989 1,271,528 (111,462) -8.1% 3.2% Police 9,571,125 11,454,262 18,969,560 14,651,057 (4,318,503) -22.8% 36.4% Animal Control 589,829 740,342 869,586 893,537 23,951 2.8% 2.2% Fire - - 175,000 - (175,000) -100.0% 0.0%
Engineering 1,059,085 1,142,672 1,312,896 1,461,749 148,853 11.3% 3.6% Streets 2,401,740 3,047,877 3,122,781 2,773,631 (349,149) -11.2% 6.9% Water - - 50,000 - (50,000) -100.0% 0.0%
Public Facilities 2,266,141 2,487,345 11,499,818 5,563,134 (5,936,685) -51.6% 13.8% Building Inspection 1,288,946 1,535,559 2,078,844 1,993,345 (85,498) -4.1% 5.0% Code Compliance 135,798 138,065 226,532 185,101 (41,431) -18.3% 0.5% Facility Maintenance 408,669 - 205,000 200,000 (5,000) -2.4% 0.5% Telecommunications - - 350,000 - (350,000) -100.0% 0.0% Veterinary Care 130,519 124,669 132,430 172,000 39,570 29.9% 0.4% Community Engagement - 37,406 90,538 104,849 14,311 15.8% 0.3% Employee Engagement Committee - - 25,000 25,000 0.0% 0.1% Health & Safety Committee - - - 10,000 10,000 0.0% 0.0% Community Events 7,372 63,282 74,435 159,894 85,459 114.8% 0.4% Total General Fund Expenditures $26,950,241 $30,367,920 $52,326,383 $40,228,800 ($12,097,583) -23.1% 100% FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
Non-Departmental Category
Expenditures
2023/24 2024/25 2025/26 2026/27 Change Chg Total
83-Planned Operations 13,708 (122,579) - - 0.0% #Error
90-Debt Service - 122,937 - - 0.0% #Error
93-Capital Projects 1,531 - - - 0.0% #Error
Total None 15,239 357 - - 0.0% #Error
FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
City Council Category Expenditures 2023/24 2024/25 2025/26 2026/27 Change Chg Total 82-Wages & Benefits 14,705 39,225 123,601 137,121 13,520 10.9% 32.8% 83-Planned Operations 74,429 43,384 337,150 257,150 (80,000) -23.7% 61.6% 85-Required Operations 1,130 2,191 1,100 2,600 1,500 136.4% 0.6% 88-Operations -Internal 15,520 11,433 20,767 20,767 0.0% 5.0% Total City Council 105,784 96,233 482,618 417,638 (64,980) -13.5% 100% FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
Planning Commission Category
Expenditures
2023/24 2024/25 2025/26 2026/27 Change Chg Total
82-Wages & Benefits 3,357 3,278 3,280 3,280 0.0% 100.0% 83-Planned Operations 29 67 - - 0.0% 0.0%
Total Planning Commission 3,386 3,345 3,280 3,280 0.0% 100% 64 SHAFTER OPERATING BUDGET 2026/27

FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
City Manager Category Expenditures 2023/24 2024/25 2025/26 2026/27 Change Chg Total 82-Wages & Benefits 536,173 715,444 572,048 602,624 30,576 5.3% 81.4% 83-Planned Operations 45,876 30,689 37,750 48,600 10,850 28.7% 6.6% 85-Required Operations 1,565 1,946 2,240 2,240 0.0% 0.3% 88-Operations -Internal 59,759 106,408 86,955 86,955 0.0% 11.7% 90-Debt Service 312 - - - 0.0% 0.0%
Total City Manager 643,686 854,487 698,993 740,419 41,426 5.9% 100% FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
Education Partnership Category
Expenditures
2023/24 2024/25 2025/26 2026/27 Change Chg Total
82-Wages & Benefits 661,540 768,718 968,968 1,198,470 229,502 23.7% 70.7% 83-Planned Operations 279,658 232,945 205,501 236,511 31,010 15.1% 14.0% 85-Required Operations 33,897 3,666 2,105 2,105 0.0% 0.1% 88-Operations -Internal 208,160 273,816 257,132 257,132 0.0% 15.2% 90-Debt Service 5,595 - - - 0.0% 0.0%
92-Capital Outlay 218,472 - - - 0.0% 0.0%
93-Capital Projects 37,588 100,187 34,373 - (34,373) -100.0% 0.0% Total Education Partnership 1,444,911 1,379,332 1,468,079 1,694,218 226,139 15.4% 100% FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
City Clerk Category Expenditures 2023/24 2024/25 2025/26 2026/27 Change Chg Total 82-Wages & Benefits 198,782 292,514 367,722 256,097 (111,625) -30.4% 64.8% 83-Planned Operations 16,836 21,588 30,050 32,450 2,400 8.0% 8.2% 85-Required Operations 456 432 450 450 0.0% 0.1%
88-Operations -Internal 73,540 97,901 106,053 106,053 0.0% 26.8% 90-Debt Service 130 - - - 0.0% 0.0%
Total City Clerk 289,745 412,435 504,275 395,050 (109,225) -21.7% 100% FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
Business Development Category
Expenditures
2023/24 2024/25 2025/26 2026/27 Change Chg Total
82-Wages & Benefits 375,094 435,630 742,791 756,489 13,698 1.8% 62.6% 83-Planned Operations 282,341 143,488 707,550 306,650 (400,900) -56.7% 25.4% 85-Required Operations 29,644 43,972 50,500 50,500 0.0% 4.2% 88-Operations -Internal 72,819 102,829 93,870 93,870 0.0% 7.8% 90-Debt Service 5,260 - - - 0.0% 0.0%
93-Capital Projects - - 90,000 - (90,000) -100.0% 0.0%
Total Business Development 765,159 725,919 1,684,711 1,207,509 (477,202) -28.3% 100% FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
Business Incentives Category
Expenditures
2023/24 2024/25 2025/26 2026/27 Change Chg Total
83-Planned Operations 366,447 315,284 350,000 350,000 0.0% 11.8% 91-Other Non-Operationa 2,868,595 2,433,256 2,624,395 2,624,395 0.0% 88.2% Total Business Incentives 3,235,041 2,748,540 2,974,395 2,974,395 0.0% 100% FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
City Attorney Category Expenditures 2023/24 2024/25 2025/26 2026/27 Change Chg Total 83-Planned Operations 375,066 397,877 711,500 651,500 (60,000) -8.4% 100.0% Total City Attorney 375,066 397,877 711,500 651,500 (60,000) -8.4% 100% 2026/27 SHAFTER OPERATING BUDGET 65

FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
Human Resources Category
Expenditures
2023/24 2024/25 2025/26 2026/27 Change Chg Total
82-Wages & Benefits 378,944 393,519 408,037 466,876 58,838 14.4% 72.9% 83-Planned Operations 66,962 90,633 80,982 81,960 978 1.2% 12.8% 85-Required Operations 624 864 920 920 0.0% 0.1%
88-Operations -Internal 76,596 109,133 90,486 90,486 0.0% 14.1% 90-Debt Service 2,648 - - - 0.0% 0.0%
Total Human Resources 525,773 594,148 580,425 640,242 59,816 10.3% 100% FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
Finance Category Expenditures 2023/24 2024/25 2025/26 2026/27 Change Chg Total 82-Wages & Benefits 575,337 623,166 857,013 1,065,507 208,493 24.3% 63.4% 83-Planned Operations 275,145 350,322 308,366 393,700 85,334 27.7% 23.4% 85-Required Operations 16,556 16,442 18,143 18,143 0.0% 1.1% 88-Operations -Internal 151,016 186,814 202,965 202,965 0.0% 12.1% 90-Debt Service 3,912 - - - 0.0% 0.0%
92-Capital Outlay 6,859 - - - 0.0% 0.0%
93-Capital Projects 11,900 - 860,000 - (860,000) -100.0% 0.0% Total Finance 1,040,724 1,176,744 2,246,487 1,680,315 (566,173) -25.2% 100% FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
Risk Management Category
Expenditures
2023/24 2024/25 2025/26 2026/27 Change Chg Total
82-Wages & Benefits - 170,777 388,930 359,408 (29,522) -7.6% 100.0% 83-Planned Operations - 42 17,280 - (17,280) -100.0% 0.0% Total Risk Management - 170,819 406,210 359,408 (46,802) -11.5% 100% FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
Public Transit Category Expenditures 2023/24 2024/25 2025/26 2026/27 Change Chg Total 93-Capital Projects - - - - 0.0% #Error
Total Public Transit - - - - 0.0% #Error
FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
Planning Category Expenditures 2023/24 2024/25 2025/26 2026/27 Change Chg Total 82-Wages & Benefits 460,773 491,820 598,176 629,251 31,074 5.2% 49.5% 83-Planned Operations 99,653 419,391 664,247 521,711 (142,536) -21.5% 41.0% 85-Required Operations - 3,067 3,131 3,131 0.0% 0.2%
88-Operations -Internal 83,846 121,928 117,435 117,435 0.0% 9.2% 90-Debt Service 2,231 - - - 0.0% 0.0%
Total Planning 646,503 1,036,205 1,382,989 1,271,528 (111,462) -8.1% 100% FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
Police Category Expenditures 2023/24 2024/25 2025/26 2026/27 Change Chg Total 82-Wages & Benefits 6,789,489 8,111,857 10,316,641 11,230,152 913,511 8.9% 76.7% 83-Planned Operations 747,622 1,181,196 946,386 892,500 (53,886) -5.7% 6.1% 85-Required Operations 180,371 189,581 206,893 204,750 (2,143) -1.0% 1.4% 88-Operations -Internal 1,293,004 1,314,246 1,673,655 1,673,655 0.0% 11.4% 90-Debt Service 18,528 965 - - 0.0% 0.0%
92-Capital Outlay 361,289 457,327 694,181 - (694,181) -100.0% 0.0% 93-Capital Projects 180,823 199,090 5,131,804 650,000 (4,481,804) -87.3% 4.4% Total Police 9,571,125 11,454,262 18,969,560 14,651,057 (4,318,503) -22.8% 100% 66 SHAFTER OPERATING BUDGET 2026/27

FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
Animal Control Category Expenditures 2023/24 2024/25 2025/26 2026/27 Change Chg Total 82-Wages & Benefits 362,557 432,879 567,201 625,897 58,696 10.3% 70.0% 83-Planned Operations 72,895 64,906 97,270 94,750 (2,520) -2.6% 10.6% 85-Required Operations 32,206 23,794 24,650 24,650 0.0% 2.8% 88-Operations -Internal 122,171 186,538 148,240 148,240 0.0% 16.6% 93-Capital Projects - 32,225 32,225 - (32,225) -100.0% 0.0% Total Animal Control 589,829 740,342 869,586 893,537 23,951 2.8% 100% FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
Fire Category Expenditures 2023/24 2024/25 2025/26 2026/27 Change Chg Total 83-Planned Operations - - 175,000 - (175,000) -100.0% #Error Total Fire - - 175,000 - (175,000) -100.0% #Error
FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
Engineering Category Expenditures 2023/24 2024/25 2025/26 2026/27 Change Chg Total 82-Wages & Benefits 720,127 803,169 938,107 1,103,829 165,723 17.7% 75.5% 83-Planned Operations 195,843 141,696 213,020 196,150 (16,870) -7.9% 13.4% 85-Required Operations 12,579 5,240 5,815 5,815 0.0% 0.4% 88-Operations -Internal 126,772 160,496 155,955 155,955 0.0% 10.7% 90-Debt Service 3,765 - - - 0.0% 0.0%
92-Capital Outlay - 32,070 - - 0.0% 0.0%
Total Engineering 1,059,085 1,142,672 1,312,896 1,461,749 148,853 11.3% 100% FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
Streets Category Expenditures 2023/24 2024/25 2025/26 2026/27 Change Chg Total 82-Wages & Benefits 1,549,642 1,598,939 1,556,612 1,492,601 (64,011) -4.1% 53.8% 83-Planned Operations 519,630 493,025 802,579 701,300 (101,279) -12.6% 25.3% 85-Required Operations 80,403 79,534 72,210 72,210 0.0% 2.6% 88-Operations -Internal 193,605 251,071 207,520 207,520 0.0% 7.5% 90-Debt Service 2,711 23,485 - - 0.0% 0.0%
92-Capital Outlay 9,921 468,328 417,680 300,000 (117,680) -28.2% 10.8% 93-Capital Projects 45,829 133,495 66,180 - (66,180) -100.0% 0.0% Total Streets 2,401,740 3,047,877 3,122,781 2,773,631 (349,149) -11.2% 100% FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
Water Category Expenditures 2023/24 2024/25 2025/26 2026/27 Change Chg Total 94-Transfers-Out - - 50,000 - (50,000) -100.0% #Error
Total Water - - 50,000 - (50,000) -100.0% #Error
FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
Public Facilities Category
Expenditures
2023/24 2024/25 2025/26 2026/27 Change Chg Total
82-Wages & Benefits 656,135 890,637 872,287 1,255,400 383,113 43.9% 22.6% 83-Planned Operations 430,388 328,033 974,802 1,554,255 579,453 59.4% 27.9% 85-Required Operations 204,615 245,970 311,485 338,575 27,090 8.7% 6.1% 88-Operations -Internal 242,998 136,667 374,904 374,904 0.0% 6.7% 90-Debt Service 2,226 - - - 0.0% 0.0%
92-Capital Outlay - 121,692 - 100,000 100,000 0.0% 0.0% 93-Capital Projects 729,780 764,346 8,966,341 1,940,000 (7,026,341) -78.4% 34.9% Total Public Facilities 2,266,141 2,487,345 11,499,818 5,563,134 (5,936,685) -51.6% 100% 2026/27 SHAFTER OPERATING BUDGET 67

FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
Building Inspection Category
Expenditures
2023/24 2024/25 2025/26 2026/27 Change Chg Total
82-Wages & Benefits 979,881 1,014,103 1,316,315 1,373,376 57,062 4.3% 68.9% 83-Planned Operations 145,364 334,939 522,660 430,100 (92,560) -17.7% 21.6% 85-Required Operations 954 903 1,000 1,000 0.0% 0.1%
88-Operations -Internal 150,588 185,614 188,869 188,869 0.0% 9.5% 90-Debt Service 1,439 - - - 0.0% 0.0%
92-Capital Outlay 10,720 - 50,000 - (50,000) -100.0% 0.0% Total Building Inspection 1,288,946 1,535,559 2,078,844 1,993,345 (85,498) -4.1% 100% FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
Code Compliance Category
Expenditures
2023/24 2024/25 2025/26 2026/27 Change Chg Total
82-Wages & Benefits 109,800 116,824 129,172 138,241 9,069 7.0% 74.7% 83-Planned Operations 19,458 14,901 38,150 37,650 (500) -1.3% 20.3% 88-Operations -Internal 6,432 6,340 9,210 9,210 0.0% 5.0% 90-Debt Service 109 - - - 0.0% 0.0%
92-Capital Outlay - - 50,000 - (50,000) -100.0% 0.0%
Total Code Compliance 135,798 138,065 226,532 185,101 (41,431) -18.3% 100% FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
Facility Maintenance Category
Expenditures
2023/24 2024/25 2025/26 2026/27 Change Chg Total
93-Capital Projects 408,669 - 205,000 200,000 (5,000) -2.4% 100.0% Total Facility Maintenance 408,669 - 205,000 200,000 (5,000) -2.4% 100% FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
Telecommunications Category
Expenditures
2023/24 2024/25 2025/26 2026/27 Change Chg Total
94-Transfers-Out - - 350,000 - (350,000) -100.0% #Error Total Telecommunications - - 350,000 - (350,000) -100.0% #Error FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
Veterinary Care Category Expenditures 2023/24 2024/25 2025/26 2026/27 Change Chg Total 83-Planned Operations 130,519 124,669 132,430 172,000 39,570 29.9% 100.0% Total Veterinary Care 130,519 124,669 132,430 172,000 39,570 29.9% 100% FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
Community Engagement Category
Expenditures
2023/24 2024/25 2025/26 2026/27 Change Chg Total
82-Wages & Benefits - 33,604 81,488 85,549 4,061 5.0% 81.6% 83-Planned Operations - 3,801 9,050 19,300 10,250 113.3% 18.4% Total Community Engagement - 37,406 90,538 104,849 14,311 15.8% 100% FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
Employee Engagement Committee
Category Expenditures
2023/24 2024/25 2025/26 2026/27 Change Chg Total
83-Planned Operations - - 25,000 25,000 0.0% 100.0%
Total Employee Engagement Committee - - 25,000 25,000 0.0% 100% 68 SHAFTER OPERATING BUDGET 2026/27

GENERAL FUND FIVE-YEAR PROJECTION
2026/27 SHAFTER OPERATING BUDGET 69
10-Year Forecast
23/24
Actual
24/25
Actual
25/26
Projected
26/27
Proposed
27/28
Forecast
28/29
Forecast
29/30
Forecast
30/31
Forecast
31/32
Forecast
32/33
Forecast
33/34
Forecast
34/35
Forecast
Beg Fund Balance $66.3M $75.9M $84.2M $71.8M $68.7M $66.0M $63.6M $61.5M $59.8M $58.6M $57.7M $57.3M Revenues $36.6M $38.6M $36.5M $37.1M $39.4M $41.7M $44.2M $46.9M $49.7M $52.7M $55.8M $59.2M Expenses:

Labor $14.4M $17.0M $20.9M $22.9M $24.5M $26.2M $28.0M $30.0M $32.1M $34.3M $36.7M $39.3M Planned Operations $4.2M $4.6M $6.4M $7.1M $7.2M $7.4M $7.5M $7.7M $7.8M $8.0M $8.1M $8.3M Utilities $0.6M $0.6M $0.7M $0.7M $0.7M $0.8M $0.8M $0.8M $0.8M $0.8M $0.8M $0.9M Internal Charges $2.9M $3.3M $3.7M $3.7M $3.8M $3.9M $4.0M $4.0M $4.1M $4.2M $4.3M $4.4M Other $2.9M $2.6M $3.0M $2.6M $2.7M $2.7M $2.8M $2.8M $2.9M $3.0M $3.0M $3.1M Operating Expenses $24.9M $28.1M $34.8M $37.0M $38.9M $40.9M $43.1M $45.3M $47.7M $50.3M $53.0M $55.9M Operating Income (Loss) $11.7M $10.6M $1.8M $0.1M $0.4M $0.8M $1.2M $1.6M $2.0M $2.4M $2.8M $3.3M Fleet & Equipment $0.6M $1.1M $0.5M $0.4M $0.4M $0.4M $0.4M $0.4M $0.4M $0.5M $0.5M $0.5M CIP $1.4M $1.2M $13.6M $2.8M $2.8M $2.8M $2.8M $2.8M $2.8M $2.8M $2.8M $2.8M CAPEX $2.0M $2.3M $14.1M $3.2M $3.2M $3.2M $3.2M $3.2M $3.2M $3.2M $3.2M $3.3M Net Income (Loss) $9.7M $8.2M -$12.4M -$3.1M -$2.8M -$2.4M -$2.0M -$1.7M -$1.3M -$0.8M -$0.4M $0.0M End Fund Balance $75.9M $84.2M $71.8M $68.7M $66.0M $63.6M $61.5M $59.8M $58.6M $57.7M $57.3M $57.3M $75.9M
$84.2M
$71.8M
$68.7M
$66.0M $63.6M $61.5M $59.8M $58.6M $57.7M $57.3M $57.3M $0.0M
$10.0M
$20.0M
$30.0M
$40.0M
$50.0M
$60.0M
$70.0M
$80.0M
$90.0M
23/24 Actual 24/25 Actual 25/26
Projected
26/27
Proposed
27/28
Forecast
28/29
Forecast
29/30
Forecast
30/31
Forecast
31/32
Forecast
32/33
Forecast
33/34
Forecast
34/35
Forecast
End Fund Balance

70 SHAFTER OPERATING BUDGET 2026/27
The City’s General Fund remains financially stable, but the 10-year forecast demonstrates that the City is entering a period where long-term financial planning and fiscal discipline will become increasingly important. The forecast reflects the operational realities associated with one of the fastest-growing communities in Kern County, including rising service demands, infrastructure maintenance needs, inflationary pressures, and continued investments in public safety, parks, transit, technology, and community development. At the same time, the forecast also reflects the City’s continued commitment to maintaining strong reserves, preserving service levels, and planning responsibly for the future.

Historically, the General Fund has experienced exceptionally strong financial performance.

The City generated operating income of approximately $11.7 million in FY 2023/24 and $10.6 million in FY 2024/25, largely due to strong economic activity, development growth, favorable investment earnings, and conservative fiscal management. However, the forecast shows operating margins narrowing significantly in future years, with projected operating income decreasing to approximately $1.8 million in FY 2025/26 and approximately $0.1 million in FY 2026/27. Operating income is then projected to gradually improve over time, reaching approximately $3.3 million by FY 2034/35.

The narrowing operating margins are primarily driven by rising labor and operational costs.

Over the past seven years, labor costs increased at a compound annual growth rate (CAGR) of approximately 8.5%, significantly exceeding the approximate 3.0% CAGR experienced in General Fund operating revenues. Labor costs are projected to increase from approximately $14.4 million in FY 2023/24 to approximately $39.3 million by FY 2034/35 as the City continues responding to growth-related service demands and operational needs.

The City’s growth is evident throughout the organization. Over recent years, Shafter has continued to experience significant residential, industrial, commercial, logistics, and infrastructure expansion. Community utilization of parks, recreation facilities, transit services, and public amenities continues to increase, while the City simultaneously advances major investments in public safety, telecommunications, roadway infrastructure, water systems, and public facilities. Many of these investments are supported through grants and external funding sources, helping reduce reliance on the General Fund whenever possible.

Despite these positive developments, the forecast highlights an important structural challenge facing not only Shafter, but local governments throughout California. Municipal operating costs, particularly labor, public safety, utilities, insurance, technology, and infrastructure maintenance, continue increasing at rates that outpace traditional municipal revenue growth. Approximately 90% of the General Fund’s operating revenues are derived from taxes, making the City heavily dependent on economically sensitive revenue sources such as property tax and sales tax.

2026/27 SHAFTER OPERATING BUDGET 71
One important long-term consideration reflected in the forecast is that the projections are based on current revenue assumptions and do not assume approval of a future local sales tax measure. Shafter currently remains the only incorporated city in Kern County without an additional local 1% transaction and use tax measure. As neighboring communities continue relying on voter-approved sales taxes to support public safety, infrastructure, parks, and municipal operations, Shafter continues evaluating similar long-term funding strategies.

If approved by voters during the November 2026 election cycle, a local 1% transaction and use tax measure is estimated to improve the General Fund by approximately $4.0 million annually. Such a measure would significantly strengthen the City’s long-term financial outlook by improving operating margins, preserving reserves, supporting infrastructure maintenance, and helping offset rising operational costs associated with growth.

Importantly, the current 10-year forecast intentionally excludes this potential revenue source in order to present a conservative financial outlook based solely on existing revenues and currently adopted funding structures.

The forecast also distinguishes between operating activity and capital expenditures.

Operating expenditures represent ongoing recurring costs necessary to maintain City services, while capital expenditures and Capital Improvement Program (CIP) projects are generally one-time investments that can be adjusted based on available funding and economic conditions. In FY 2025/26, the City projects approximately $14.1 million in capital expenditures, contributing to a projected net loss of approximately $12.4 million. In FY 2026/27, capital expenditures are projected at approximately $3.2 million, resulting in a projected net loss of approximately $3.1 million despite a structurally balanced operating budget.

While the General Fund balance is projected to gradually decline over the forecast period, reserve levels are expected to remain strong. The ending General Fund balance increased from approximately $75.9 million in FY 2023/24 to approximately $84.2 million in FY 2024/25, then is projected to decrease to approximately $57.3 million by FY 2034/35 as the City continues funding capital improvements, operational growth, and strategic investments.

Even with this decline, projected reserve levels remain substantial and provide important financial flexibility to address economic uncertainty, emergencies, infrastructure obligations, and future service demands.

Overall, the 10-year forecast demonstrates that the City of Shafter remains financially stable and well-positioned for the future, but continued long-term sustainability will depend on balancing growth with responsible fiscal management. The forecast reinforces the importance of maintaining conservative budgeting practices, controlling ongoing operational costs, aggressively pursuing grants and external funding, strategically prioritizing capital investments, and evaluating long-term revenue solutions that will allow the City to preserve service levels while continuing to grow responsibly.

General Fund
Actual Actual Budget 11Mo Actual Projection Budget
Account 2023/24 2024/25 2025/26 2025/26 2025/26 2026/27 400000-Prop Tax - Current Sec 2,638,263 3,073,650 2,822,950 3,180,716 3,600,000 3,900,000 400001-Prop Tax - Current Unsec 267,050 295,207 295,000 256,869 305,000 305,000 400002-Prop Tax - Supp Current Sec 67,610 50,462 51,005 13,525 51,005 51,005 400003-Prop Tax - Supp Current Unsec 3,558 3,407 3,280 651 3,280 3,280 400004-Prop Tax - Prior Sec 15,293 29,481 23,500 17,986 23,500 23,500 400005-Prop Tax - Prior Unsec 892 (592) 500 (703) 500 500 400006-Prop Tax - Supp Prior Sec 9,413 8,844 8,080 5,316 8,080 8,080 400007-Prop Tax - Supp Prior Unsec - - - 72 - -
400008-Prop Tax - State-Aid Home Exem 17,157 16,892 14,800 9,315 14,800 14,800 400009-Prop Tax - Aircraft 10,102 9,616 10,000 - 10,000 10,000 400010-Prop Tax - In Lieu of VLF 4,400,954 4,859,115 4,499,550 5,409,386 5,000,000 5,200,000 400011-Prop Tax - RDA Pass Thru 62,914 67,838 68,000 70,333 68,000 68,000 400012-Prop Tax - ABx1 26 Excess 203,020 257,127 250,000 233,742 250,000 250,000 400013-Prop Tax - Other In Lieu Taxes 1,186 - 5,050 - 5,050 5,050 400100-Sales Tax - Bradley-Burns 18,852,252 16,439,791 17,965,353 16,082,469 16,965,353 17,000,000 400101-Sales Tax - Prop 172 33,939 39,929 38,885 30,667 38,885 38,885 400200-Franchise Tax - Electricity 596,775 723,758 611,050 733,080 611,050 611,050 400201-Franchise Tax - Natural Gas 157,506 92,569 140,390 96,273 70,000 70,000 400202-Franchise Tax - Refuse 1,194,512 848,785 760,530 545,694 760,530 760,530 400203-Franchise Tax - Cable 59,735 85,370 93,425 29,170 75,000 75,000 400400-Real Property Trans Tax 95,844 136,071 115,948 108,682 115,948 115,948 400700-Motor Vehicle License Fee/Tax 26,332 35,044 37,000 33,980 37,000 37,000 Sub-Total 70-Taxes $28,714,307 $27,072,364 $27,814,296 $26,857,222 $28,012,981 $28,547,628 410011-In-Kind Contributions - - 160,000 - 160,000 160,000 410100-Building Fees - Misc 15,078 11,126 16,000 6,057 16,000 35,000 410150-Abatement Fees - - - 30,168 30,200 25,000
410400-Planning Fees - Zone & Subdiv 303,744 632,523 310,000 435,189 450,000 500,000 410500-Police Fees - Misc 27,386 23,843 28,916 19,193 21,000 21,000 410501-Police Fees - Vehicle Impound 23,998 50,193 37,683 30,251 37,683 37,683 410502-Police Feees - Range 20,495 21,565 18,500 16,414 18,500 18,500 410503-Police Fees-SRO 131,200 183,272 80,000 68,547 80,000 80,000 410600-Education Fees - Misc 35 - - - - -
410602-Education Fees - Books Sales - 116 - - - -
410700-Engineering Fees - Misc 25,010 245,626 450,000 45,680 65,000 120,000 410701-Offsite Plan Check and Inspect 32,823 511,192 35,350 103,365 140,000 200,000 410801-Streets Fees - Sweeping 2,739 2,739 1,400 5,634 6,500 6,500 410900-Admin Fees - Misc 4,491 1,396 1,526 2,186 2,100 2,100 410901-Admin Fees - New Accts 7,480 10,160 7,500 7,620 7,500 7,500 410902-Admin Fees - Replace Billing 40 - - - - -
411000-Animal Control - Misc 6,595 6,970 5,050 4,086 5,050 5,050 411001-Animal Control - Shelter Fees 2,080 2,040 1,800 2,715 1,800 1,800 411002-Animal Control - Adoption Fees 6,495 4,280 8,500 3,680 8,500 8,500 412510-Late Fees 31,677 68,985 - 61,145 57,000 57,000
415000-Miscelaneous Fees 330,091 252,709 250,384 1,980 250,384 250,384 Sub-Total 71-Fees for Service $972,052 $2,031,779 $1,412,609 $843,909 $1,357,217 $1,536,017 430000-Business License Fee 75,287 92,212 93,500 114,428 93,500 93,500 430100-Animal License Fee 3,370 2,170 3,232 2,520 3,232 3,232 430200-Encroachment Permit 7,938 17,863 8,000 15,517 12,500 12,500 430300-Building Permits 1,129,271 1,960,549 3,150,000 2,072,661 2,100,000 2,100,000 435000-Misc Permits 422 427 758 275 758 758
Sub-Total 73-License & Permits $1,216,383 $2,073,221 $3,255,490 $2,205,401 $2,209,990 $2,209,990 440002-Fines - Police 26,854 34,458 16,160 20,593 22,000 22,000 440004-Fines - Code Compliance - - - (1,210) - -
440200-Penalties 13,334 9,336 8,686 4,329 8,686 8,686
Sub-Total 74-Fines, Forfeitures, $42,865 $48,038 $24,846 $23,712 $30,686 $30,686 450000-Lease Revenues 569,087 268,049 505,000 234,590 265,000 265,000 450100-Facility Rental 9,043 7,461 17,070 (125) 4,500 4,500 450200-Park Rental 480 2,158 6,607 (222) 7,117 7,989
450400-Mineral Rights 21,633 17,589 26,755 10,981 16,000 16,000 Sub-Total 75-Rents & Concessions $607,407 $301,312 $555,432 $245,223 $292,617 $293,489 460000-Investment Portfolio Earnings 1,830 11,853 1,500 1,800 1,500 1,500 460002-Interest 5691 Saving 212,128 840,820 480,000 162,372 480,000 480,000

GENERAL FUND ACCOUNT DETAILS
72 SHAFTER OPERATING BUDGET 2026/27

General Fund
Actual Actual Budget 11Mo Actual Projection Budget
Account 2023/24 2024/25 2025/26 2025/26 2025/26 2026/27 460015-Interest CA Class 333,419 410,604 380,000 191,668 400,000 400,000 460020-Interest LAIF 214,072 59,735 80,000 22,398 80,000 80,000 460021-Interest Investments 1,254,768 1,557,403 1,350,000 1,169,741 1,550,000 1,550,000 460100-Interest - Property Tax 4,514 1,721 1,010 2,661 1,010 1,010 460145-Interest - Leases 14,520 11,142 - - - -
469900-Allocated Interest 153,960 - 180,000 - - -
Sub-Total 76-Investment Earnings $2,189,211 $2,893,278 $2,472,510 $1,550,639 $2,512,510 $2,512,510 470000-CA Grant 21,878 46,920 - 23,675 - -
470002-CA Grant - OTS - 7,587 - - - -
470003-CA Grant - AB109 7,598 80,856 - 48,449 48,500 -
470004-CA Grant - POST Train Reimb 23,077 26,777 - 35,081 29,886 - 470020-CA KERNCOG HUD REAP 73,166 - - - - -
470050-CA Grant - Library 35,561 - - 3,456 3,500 -
470060-CA Grant - LCTOP 38,000 - - - - -
470210-SJVAPCD-San Joaquin Air Contro - - - 67,100 - -
470300-Donations - Misc 38,500 - - 1,170 300 -
470301-Donations Events - - - 8,750 - -
Sub-Total 77-Grants & Donations $245,316 $434,010 $0 $187,680 $82,186 $0 480000-Sale of Prop - Capitalized 1,170 1,685,191 - - - - 480100-Misc Refunds 535 - 24,927 792 24,927 24,927
480105-Insurance Claims - - - 1,800 - -
Sub-Total 78-Other Revenue $42,884 $1,721,038 $24,927 $2,592 $24,927 $24,927 490200-Trans In - Federal Grants 423,647 67,796 160,000 - - - 490202-Trans In - SLEF 205,927 194,663 - - 190,000 180,000 490209-Trans In - CDBG 65,000 - - - - -
490305-Trans In - Traffic Mithigation - - 40,000 - - -
Sub-Total 79-Transfers-In $694,574 $262,460 $200,000 $0 $190,000 $180,000 416000-Internal Admin Charges 353,729 354,000 357,540 267,950 357,540 357,540 416001-Ind Cost Allocation - Operat 1,551,066 1,422,000 1,436,220 828,507 1,436,220 1,436,220 Sub-Total 80-Operations -Internal $1,904,795 $1,776,000 $1,793,760 $1,096,457 $1,793,760 $1,793,760 Total Revenues $36,629,794 $38,613,499 $37,553,870 $33,012,836 $36,506,874 $37,129,007 500000-Full Time Wages 915 54,376 13,273,553 10,163,198 13,316,146 13,945,778 500100-Part Time Wages - 23,600 677,382 471,868 673,252 720,054 500400-Overtime 1,475 977 207,119 413,002 206,113 235,455 500401-Overtime - Court 132 1,964 6,060 1,045 6,060 6,060 500406-Overtime - Holiday 53,261 104,776 120,000 97,899 120,000 120,000 500500-Cellphone Allowance 1,208 1,201 39,660 35,870 39,180 44,220 500501-Auto Allowance 12 480 55,216 45,593 54,696 52,236 500502-Uniform & Equipment Allowance 2,669 1,314 66,258 78,952 66,225 69,525 500503-Education Reimbursement - - 10,030 9,210 10,030 - 500504-One-Time Compensation 491 - - - - -
500506-Incentive- Bilingual Pay 3,887 4,758 156,269 128,772 154,843 171,173 500507-Incentive- Degree 21,599 36,591 48,582 31,922 48,528 30,543 500508-Incentive-Certificate Pay 133,148 177,340 208,218 201,133 206,455 242,884 500509-Incentive-Canine Handler 1,261 - - 886 - 2,598
500510-Incentive-Training Officer - 2,902 - 5,999 - 1,771 500512-Incentive- Traffic - 39 - 668 - -
500513-Incentive- Detective - 591 - 2,772 - 4,014
500601-Retirement - Supp Pmts 1,400 - - - - -
500602-Unfunded Accr. Liab. (UAL) - 392 33,110 - 33,110 525,961 500603-PERS 3069 Misc. Classic 4,853 - 268,727 244,431 268,727 306,988 500604-PERS 26454 Misc. Pepra - 3,754 419,587 376,416 419,587 489,704 500605-PERS 3070 Safety Classic 258,131 203,290 208,847 165,027 208,847 236,851 500606-PERS 25405 Safety Pepra 338,265 369,564 601,702 401,514 601,702 589,147 500613-UAL 3069 Misc. Classic - 1,049 - 181,310 - -
500614-UAL 26454 Misc. PEPRA - 301 - 28,978 - -
500615-UAL 3070 Safety Classic - 17,358 - 135,254 - -
500616-UAL 25405 Safety PEPRA - 1 - 12,449 - -
500700-OPEB - Health Insurance - 2,973 7,500 24,768 7,500 - 500800-Health Insurance 12,649 - 2,305,500 1,942,720 2,305,500 2,762,875 500801-Dental Insurance 4 171 63,779 48,545 63,779 73,569 2026/27 SHAFTER OPERATING BUDGET 73

General Fund
Actual Actual Budget 11Mo Actual Projection Budget
Account 2023/24 2024/25 2025/26 2025/26 2025/26 2026/27 500802-Vision Insurance 3 58 28,899 22,344 28,899 31,082 500803-Life Insurance 107 2,263 38,538 35,586 38,538 50,318 500880-Work Comp Insurance 10,820 6,082 984,942 747,248 984,942 1,030,030 509000-Payroll Taxes 4,540 - 1,019,946 857,520 1,019,946 1,119,827 Sub-Total 82-Wages & Benefits $14,373,816 $16,984,104 $20,849,424 $16,916,495 $20,882,605 $22,862,663 510000-Office Supplies 4,808 6,051 59,002 34,701 48,147 59,547 510001-Departmental Supplies 18,120 844 380,220 286,670 375,725 388,715 510006-Food/Meals - - 22,640 25,975 27,855 34,750
510011-In-Kind Contributions - - 160,000 - 160,000 160,000 510012-Medical Supplies 19,175 25,823 17,980 17,636 13,000 30,000 510014-Canine Supplies K9 1,243 - - 10,715 - 10,000
510015-Books 43,519 59,389 54,945 29,270 49,945 70,000
510016-Classroom Supplies 17 - 16,150 14,623 14,500 15,000 510060-Med/Safety Test 1,080 - - - - -
510100-Service Agreements - - 120,669 82,710 136,519 139,169 510103-Postage & Freight 1,981 2,240 17,461 9,568 13,731 17,361 510104-Advertising - - 14,300 24,127 14,150 14,300
510105-Software Licensing - - 25,000 1 25,000 -
510106-Subscriptions & Dues 507 3,857 90,561 77,801 85,680 102,161 510109-Janitorial Services 36,035 550 25,000 36,277 25,000 25,000 510110-Landscaping Services 10,122 611 376,500 57,651 310,500 212,500 510111-Vet Care Services 50,811 55,311 71,000 53,605 81,000 90,000 510113-CA Law Enfc Telcom Sys (CLETS) 9,906 9,906 10,000 9,230 10,000 10,000 510114-Contract Services - - 245,710 28,179 349,500 844,500 510115-Recruitment 167 2,960 50,291 34,621 76,452 79,650 510116-Employee Dev & Reten (SEDAC) 25,658 23,511 - 419 - - 510117-Traffic Sig. Operation & Maint 66,033 52,929 50,000 38,788 50,000 50,000 510120-DUI Crime Lab 11,213 13,303 15,000 20,062 20,062 20,000 510121-Streetlight Repair and Maint. 42,962 108,885 75,000 12,756 75,000 75,000 510124-Spay/Neuter Expenses 44,082 26,360 27,000 9,596 33,000 33,000 510130-Graffiti Removal 4,042 3,576 2,500 696 2,500 2,500 510150-Software Subscription 2,014 - 504,056 338,104 468,221 481,711 510155-IT Subscription 64,158 - - 80 - -
510200-Repairs & Maintenance 1,962 37 216,353 167,842 188,857 235,930 510202-Hardware & Tools 3,168 3,695 103,517 102,269 98,772 62,600 510204-Equipment Repair 340 - 85,005 132,879 77,000 86,000 510205-Building Repair & Maintenance 500 575 85,272 52,995 72,915 38,671 510300-Vehicle Operations 61 397 224,647 161,200 226,945 229,810 510301-Vehicle Operations - Supplies - - 7,505 - 505 2,500 510302-Vehicle Operations - Fuel - - 275,750 228,771 271,525 277,100 510400-Professional Services 10,200 1,320 1,766,503 799,465 1,133,412 1,083,012 510401-Engineering Services 60,283 42,917 102,060 59,430 90,000 90,000 510402-Accounting & Auditing Services 118,610 114,466 109,000 37,538 109,000 109,000 510403-Actuarial Services - - 13,500 11,000 13,500 13,500 510405-Property Tax - Administration 27,391 31,067 27,466 15,305 32,000 32,000 510420-Legal Services 317,190 391,605 462,500 346,483 230,000 500,000 510421-Legal Services - Personnel 57,876 22,735 101,000 109,055 101,000 101,000 510422-Legal Services - Litigation - (16,463) 150,500 - 150,500 50,500 510423-Legal Services - Bus Devel 366,447 315,284 350,000 401,137 350,000 350,000 510501-Training 99 - 178,850 96,583 172,500 214,450
510505-Travel 4,404 3,529 154,400 121,591 141,515 189,000 510600-Rents & Leases 2,400 2,400 5,800 3,400 4,800 4,800 510601-Equipment Rental - 10,353 6,005 2,598 8,300 45,000 510602-Property Rental - 13,950 58,068 47,431 22,650 22,650 510801-Outside Agency Costs 13,769 27,000 125,250 108,502 25,250 25,250 510802-Community Promotion - 101 209,500 36,021 208,000 52,000 510804-Community Promotions - - 68,685 24,146 69,500 115,000 510806-Elections - 46 - 5,405 - -
510905-Water Testing/Samples - 19,014 102,000 105,594 100,000 120,000 514000-Prop Tax - County Agreement - 76,106 - 123,645 76,000 76,000 Sub-Total 83-Planned Operations $4,163,757 $4,625,578 $7,420,122 $4,937,587 $6,439,932 $7,090,637 510118-Credit Card Processing Fees 7,349 11,116 12,900 4,275 12,900 12,900 74 SHAFTER OPERATING BUDGET 2026/27

General Fund
Actual Actual Budget 11Mo Actual Projection Budget
Account 2023/24 2024/25 2025/26 2025/26 2025/26 2026/27 510119-Bank Fees 7,317 4,161 2,750 80 2,750 2,750
510701-Communications - 1,144 107,863 85,486 109,363 107,220 510704-Water 2,945 3,037 214,280 147,140 214,280 214,280 510705-Sewer 2 - 13,050 5,071 13,050 13,050
510706-Refuse 2,941 277 19,410 16,663 19,410 19,410
510707-Power 2,111 1,744 261,225 276,839 278,225 288,225 510708-Natural Gas 1,137 - 8,150 13,273 8,150 8,150
510807-Regulatory & Permitting 44 - 3,531 805 3,531 3,531 510809-Assessment fees 404 404 56,190 46,606 56,280 56,280 510810-Misc Over/Short 319 (115) - 45 - -
511001-Fees & Chgs 7135 Checking - 200 394 400 394 394
511002-Fees & Chgs 5691 Saving - - 899 30 899 899
Sub-Total 85-Required Operations $595,001 $617,601 $700,642 $596,832 $719,232 $727,089 520000-Asset Replace - - 235,659 - 235,659 235,659
520100-Internal ISF Chrg - Shop 16,093 10,555 187,507 140,630 187,507 187,507 520200-Internal ISF Chrg - Building 8,367 38,752 808,329 606,247 808,329 808,329 520300-Internal ISF Chrg - IT 11,337 10,836 1,485,897 1,114,423 1,485,897 1,485,897 520400-Internal ISF Chrg - Liability 30,953 40,065 1,016,624 766,059 1,016,624 1,016,624 Sub-Total 88-Operations -Internal $2,876,827 $3,251,234 $3,734,016 $2,627,359 $3,734,016 $3,734,016 550000-Interest Expense - 3,761 - - - -
550100-Principal Payments 3,912 - - - - -
Sub-Total 90-Debt Service $48,866 $147,387 $0 $0 $0 $0
510803-Development Agreements 2,868,595 2,433,256 2,624,395 1,285,389 2,624,395 2,624,395 Sub-Total 91-Other Non-Operationa $2,868,595 $2,433,256 $2,624,395 $1,285,389 $2,624,395 $2,624,395 570000-Furniture & Fixtures - 12,287 - 29,508 - -
570100-Automotive Equipment 254,970 183,863 899,444 435,320 185,779 245,000 570200-Machinery & Equipment 20,542 - 312,417 113,827 316,626 155,000 Sub-Total 92-Capital Outlay $607,260 $1,079,417 $1,211,861 $920,595 $502,404 $400,000 580000-Capital Prj.- Land - - 950,000 419,318 - -
580100-Capital Prj.- Infrastructure 45,829 133,495 66,180 140,778 279,494 - 580200-Capital Prj.- Buildings & Imp. 17,297 - 13,587,518 6,005,425 12,555,558 1,140,000 580300-Capital Prj.- Other Imp. 18,879 - 782,225 65,323 782,225 1,650,000 Sub-Total 93-Capital Projects $1,416,120 $1,229,343 $15,385,923 $8,039,600 $13,617,277 $2,790,000 595002-Trans Out - Water Operations - - 50,000 - - -
595004-Trans Out - Telcomm Fiber Oper - - 350,000 - 350,000 - Sub-Total 94-Transfers-Out $0 $0 $400,000 $0 $350,000 $0 Total Expenses $26,950,241 $30,367,920 $52,326,383 $35,323,857 $48,869,861 $40,228,800 Total General Fund Net Surplus/(Deficit) $9,679,563 $8,245,579 ($14,772,513) ($2,311,027) ($12,362,989) ($3,099,793) 2026/27 SHAFTER OPERATING BUDGET 75

76 SHAFTER OPERATING BUDGET 2026/27

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

City Council DescripƟon of Major Services:

The City Council is composed of ve members elected at large by the ci�zens of Sha�er. Council members serve four-year overlapping terms. As the policy-making legisla�ve body, the City Council is responsible for the enactment of all programs, policies and services of the City. The City Council acts upon all legisla�ve ma�ers concerning the City, approving and adop�ng all ordinances, resolu�ons, contracts and other ma�ers requiring overall policy decisions and leadership. The Council appoints the City Manager as well as various commissions, boards and ci�zen advisory commi�ees, all of which ensure broad-based ci�zen input into the affairs of the City. The City Council leads a unique strategic planning effort each year to determine important issues and sets overall goals for the City that year. The strategic planning effort process has been complemented if not led by the City “Vision” project originally conducted in 1996 and updated in 2002 and 2011. The strategic planning project is an implementa�on of those recommenda�ons as well as a plan for other city responsibili�es and projects. The City’s annual opera�ng budget becomes the guide and the means for implemen�ng those strategies. 78 SHAFTER OPERATING BUDGET 2026/27

City Council
Actual Actual Budget 11Mo Actual Projection Budget
2023/24 2024/25 2025/26 2025/26 2025/26 2026/27
77-Grants & Donations
470301-Donations Events - - - 8,750 - -
Total 77-Grants & Donations $0 $0 $0 $8,750 $0 $0
Revenues $0 $0 $0 $8,750 $0 $0
82-Wages & Benefits
500100-Part Time Wages 13,200 13,200 13,200 12,100 13,200 13,200 500800-Health Insurance - 24,039 105,756 94,198 105,756 119,214 500801-Dental Insurance - 590 2,450 2,199 2,450 2,835
500802-Vision Insurance - 249 974 920 974 1,090
509000-Payroll Taxes 1,505 1,148 1,221 717 1,221 782
Total 82-Wages & Benefits $14,705 $39,225 $123,601 $110,134 $123,601 $137,121 83-Planned Operations
510000-Office Supplies 612 916 600 801 600 600
510001-Departmental Supplies 3,561 2,933 3,000 3,176 3,000 3,000 510006-Food/Meals - 3,369 7,500 3,479 7,500 7,500
510011-In-Kind Contributions - - 160,000 - 160,000 160,000 510100-Service Agreements 924 978 1,500 787 1,500 1,500 510103-Postage & Freight 9 22 - 3 - -
510106-Subscriptions & Dues 25,135 10,446 32,000 31,341 32,000 32,000 510110-Landscaping Services 1,520 - - - - -
510150-Software Subscription - - - 312 - -
510300-Vehicle Operations 150 56 300 115 300 300
510302-Vehicle Operations - Fuel 24 28 750 8 750 750
510400-Professional Services - 1,874 - 1,013 - -
510501-Training 12,221 5,120 7,500 2,225 7,500 7,500
510505-Travel 9,801 4 4,000 - 4,000 4,000
510801-Outside Agency Costs 41 49 100,000 37 - -
510802-Community Promotion 20,431 17,589 - 25,908 - 20,000 510804-Community Promotions - - 20,000 - 20,000 20,000
Total 83-Planned Operations $74,429 $43,384 $337,150 $70,060 $237,150 $257,150 85-Required Operations
510701-Communications - 1,144 - 1,140 1,500 1,500
510707-Power 1,130 1,047 1,100 1,019 1,100 1,100
Total 85-Required Operations $1,130 $2,191 $1,100 $2,159 $2,600 $2,600 88-Operations -Internal
520200-Internal ISF Chrg - Building 4,183 596 7,229 5,422 7,229 7,229 520300-Internal ISF Chrg - IT 11,337 10,836 13,538 10,153 13,538 13,538 Total 88-Operations -Internal $15,520 $11,433 $20,767 $15,575 $20,767 $20,767 Expenses $105,784 $96,233 $482,618 $197,928 $384,118 $417,638 Total City Council Net Surplus/(Deficit) ($105,783) ($96,233) ($482,618) ($189,178) ($384,118) ($417,638) 2026/27 SHAFTER OPERATING BUDGET 79

CITY COUNCIL

CITY MANAGER DEPARTMENT
Strategic Leadership • Municipal Administration • Operations Direction

DESCRIPTION OF MAJOR SERVICES
The City Manager serves as the City’s chief administrative officer and is responsible for the planning, organization, and direction of all municipal operations.

This includes oversight of City expenditures and development of the annual budget. The City Manager provides recommendations to the City Council regarding programs and policy options and ensures the effective implementation of Council-approved initiatives.

The department also directly oversees all Human Resources functions and supports coordination across departments to ensure efficient service delivery.

FISCAL YEAR 2025-26 HIGHLIGHTS & ACCOMPLISHMENTS
Advanced the Modified Community Correctional Facility (MCCF) IT Office Remodel Project to support operational efficiency and modernize City facilities.

Initiated procurement for Phase 1 conceptual design and cost estimation for the Modified Community Correctional Facility (MCCF) project.

Launched a comprehensive public outreach and engagement effort for the Sales Tax Initiative, in partnership with Polco and CiviSocial, to enhance community awareness and participation.

Initiated a Fire Services Feasibility Study in partnership with Matrix Consulting Group to evaluate long-term service delivery options.

Reached a tentative partnership with the Kern Community College District on a Regional Police Training Facility.

FISCAL YEAR 2026-27 GOALS & OBJECTIVES
Complete the Fire Services Feasibility Study and provide strategic recommendations to support future service delivery decisions.

Complete the MCCF IT Office Remodel Project.

Complete MCCF Phase 1 planning efforts, including refinement of conceptual designs and project cost estimates.

Finalize public outreach and education efforts related to the Sales Tax Initiative to support informed community decision-making.

Strengthen organizational effectiveness through continued coordination across departments and alignment with City Council priorities.
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80 SHAFTER OPERATING BUDGET 2026/27

CITY MANAGER
City Manager
Actual Actual Budget 11Mo Actual Projection Budget
2023/24 2024/25 2025/26 2025/26 2025/26 2026/27
71-Fees for Service
415000-Miscelaneous Fees - - 20 - 20 20
Total 71-Fees for Service $0 $0 $20 $0 $20 $20
Revenues $0 $0 $20 $0 $20 $20
82-Wages & Benefits
500000-Full Time Wages 409,944 541,380 424,124 362,128 419,820 436,154 500100-Part Time Wages 5,939 9,914 - - - -
500400-Overtime 5 10 - - - -
500500-Cellphone Allowance 2,393 2,467 2,485 2,092 2,460 2,460 500501-Auto Allowance 7,447 7,807 7,878 6,646 7,800 7,800 500503-Education Reimbursement - - 3,030 1,500 3,030 -
500506-Incentive- Bilingual Pay 1,620 2,223 2,182 1,831 2,160 2,160 500508-Incentive-Certificate Pay 5,280 6,668 7,348 3,496 7,280 - 500602-Unfunded Accr. Liab. (UAL) - 867 880 - 880 9,936 500604-PERS 26454 Misc. Pepra 26,550 30,616 28,525 24,264 28,525 30,326 500614-UAL 26454 Misc. PEPRA - 301 - 2,513 - -
500700-OPEB - Health Insurance - 7,753 - 6,401 - -
500800-Health Insurance 43,854 61,967 60,073 57,866 60,073 76,021 500801-Dental Insurance 1,278 1,569 1,506 1,365 1,506 1,874 500802-Vision Insurance 561 711 660 589 660 734
500803-Life Insurance 1,468 1,544 1,495 1,415 1,495 1,636 500880-Work Comp Insurance 2,627 2,351 1,782 1,496 1,782 1,817 509000-Payroll Taxes 27,206 37,298 30,081 25,621 30,081 31,706 Total 82-Wages & Benefits $536,173 $715,444 $572,048 $499,224 $567,552 $602,624 83-Planned Operations
510000-Office Supplies 1,088 1,069 1,500 865 1,200 1,500 510001-Departmental Supplies 3,731 3,148 3,700 3,776 4,300 4,000 510006-Food/Meals - - - 453 100 2,000
510100-Service Agreements 1,171 978 2,500 787 1,700 2,500 510103-Postage & Freight 126 36 250 2,759 60 250
510106-Subscriptions & Dues 2,438 1,885 4,000 1,340 1,500 4,000 510110-Landscaping Services 1,520 - - - - -
510115-Recruitment 319 6,783 - - - -
510150-Software Subscription 1,849 2,603 3,500 3,885 2,500 8,500 510200-Repairs & Maintenance 49 - - - - -
510202-Hardware & Tools 525 975 - 251 100 1,500
510300-Vehicle Operations 61 397 300 261 300 350
510302-Vehicle Operations - Fuel 24 18 500 8 100 500
510400-Professional Services 4,512 39 10,000 39,218 30,200 10,000 510501-Training 18,987 12,330 6,000 3,061 4,000 6,000
510505-Travel 6,811 180 4,500 2,116 3,000 4,500
510802-Community Promotion 2,667 248 1,000 2,210 1,700 3,000 Total 83-Planned Operations $45,876 $30,689 $37,750 $60,989 $50,760 $48,600 85-Required Operations
510701-Communications 1,512 1,913 2,200 1,554 2,200 2,200 510707-Power 53 32 40 80 40 40
Total 85-Required Operations $1,565 $1,946 $2,240 $1,634 $2,240 $2,240 88-Operations -Internal
520000-Asset Replace - - 10,302 - 10,302 10,302
520100-Internal ISF Chrg - Shop 2,051 10,555 860 645 860 860 520200-Internal ISF Chrg - Building 8,367 38,752 14,457 10,843 14,457 14,457 520300-Internal ISF Chrg - IT 20,047 19,183 23,970 17,978 23,970 23,970 520400-Internal ISF Chrg - Liability 29,294 37,918 37,366 28,025 37,366 37,366 Total 88-Operations -Internal $59,759 $106,408 $86,955 $57,490 $86,955 $86,955 2026/27 SHAFTER OPERATING BUDGET 81

City Manager
Actual Actual Budget 11Mo Actual Projection Budget
2023/24 2024/25 2025/26 2025/26 2025/26 2026/27
90-Debt Service
550100-Principal Payments 312 - - - - -
Total 90-Debt Service $312 $0 $0 $0 $0 $0
Expenses $643,686 $854,487 $698,993 $619,337 $707,507 $740,419 Total City Manager Net Surplus/(Deficit) ($643,686) ($854,488) ($698,973) ($619,338) ($707,487) ($740,399) 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 341,556 317,190 200,000 322,592 250,000 230,000 510421-Legal Services - Personnel 90,132 57,876 100,000 18,681 100,000 101,000 510422-Legal Services - Litigation - - 50,000 (16,463) 50,000 150,500 Total 83-Planned Operations $431,688 $375,066 $350,000 $324,810 $400,000 $481,500 Expenses $431,688 $375,066 $350,000 $324,810 $400,000 $481,500 Total City Attorney Net Surplus/(Deficit) ($431,688) ($375,066) ($350,000) ($324,810) ($400,000) ($481,500)

CITY ATTORNEY
82 SHAFTER OPERATING BUDGET 2026/27

COMMUNITY ENGAGEMENT
Community Engagement
Actual Actual Budget 11Mo Actual Projection Budget
2023/24 2024/25 2025/26 2025/26 2025/26 2026/27
82-Wages & Benefits
500000-Full Time Wages - 1,835 686 59,797 - 71,942
500100-Part Time Wages - 28,159 78,613 - 78,613 -
500503-Education Reimbursement - - - 2,480 - -
500602-Unfunded Accr. Liab. (UAL) - - - - - 2,051
500604-PERS 26454 Misc. Pepra - 1,051 - 4,471 - 5,369
500803-Life Insurance - 8 - 251 - 291
500880-Work Comp Insurance - 145 - 233 - 281
509000-Payroll Taxes - 2,407 2,189 4,687 2,189 5,615
Total 82-Wages & Benefits $0 $33,604 $81,488 $71,919 $80,802 $85,549 83-Planned Operations
510000-Office Supplies - 376 250 549 800 1,000
510001-Departmental Supplies - 1,759 1,000 699 600 1,000 510006-Food/Meals - 213 - - - -
510100-Service Agreements - - - - - 1,000
510104-Advertising - - 200 19 50 200
510106-Subscriptions & Dues - 509 500 217 500 500
510150-Software Subscription - 388 3,000 840 1,000 7,300 510202-Hardware & Tools - - - 48 50 100
510300-Vehicle Operations - - 200 115 200 200
510302-Vehicle Operations - Fuel - 75 200 98 75 200
510400-Professional Services - - - 28 - 300
510501-Training - 250 1,700 628 1,700 2,500
510505-Travel - 129 1,000 682 250 2,000
510802-Community Promotion - 101 1,000 398 800 3,000
Total 83-Planned Operations $0 $3,801 $9,050 $4,321 $6,025 $19,300 Expenses $0 $37,406 $90,538 $76,240 $86,827 $104,849
Total Community Engagement Net Surplus/
(Deficit)
$0 ($37,405) ($90,538) ($76,240) ($86,827) ($104,849)
2026/27 SHAFTER OPERATING BUDGET 83

Fire
Actual Actual Budget 11Mo Actual Projection Budget
2022/23 2023/24 2024/25 2024/25 2024/25 2025/26
83-Planned Operations
510400-Professional Services - - - - - 100,000
Total 83-Planned Operations $0 $0 $0 $0 $0 $100,000
Expenses $0 $0 $0 $0 $0 $100,000
Total Fire Net Surplus/(Deficit) $0 $0 $0 $0 $0 ($100,000) Telecommunications
Actual Actual Budget 11Mo Actual Projection Budget
2022/23 2023/24 2024/25 2024/25 2024/25 2025/26
94-Transfers-Out
595004-Trans Out - Telcomm Fiber Oper - - - - - 350,000 Total 94-Transfers-Out $0 $0 $0 $0 $0 $350,000
Expenses $0 $0 $0 $0 $0 $350,000
Total Telecommunications Net Surplus/
(Deficit)
$0 $0 $0 $0 $0 ($350,000)
84 SHAFTER OPERATING BUDGET 2026/27

COMMUNITY ENGAGEMENT
Produced and presented the 2024 City Highlight Video to City Council Strengthened cross-department collaboration, especially with Police Department on public safety messaging, alerts, and media
Expanded community-focused content through 25 Saturday Employee Spotlights and ongoing video series (Rapid Fire Fridays)
Led communications and outreach for major community events, including First Fridays, Cinco de Mayo, Read Across America, and community wellness initiatives
Supported General Plan Update engagement, including GPAC/EJWG meetings, public outreach, and communications strategy
Developed and launched Citywide Branding Initiative, including logo design, department branding, and rollout across platforms (website, vehicles, signage, and print materials) Increased digital engagement, including growth of the City E-Newsletter (Engage platform) and expanded social media presence
Produced high-quality video and marketing content in collaboration with local businesses, organizations, and regional partners
Delivered consistent public information and media relations, including press releases, emergency alerts, traffic advisories, and campaign messaging
Enhanced community storytelling, capturing key milestones such as groundbreakings, ribbon cuttings, and city projects
Supported event logistics and promotion for citywide initiatives, including a blood drive impacting 231 lives Achieved State trademark approval for City branding (in partnership with BB&K) Advanced multi-platform communication efforts, including website updates and mobile app promotion Promoted Animal Control and public safety initiatives, including adoption campaigns, clinics, and awareness efforts
2025 Department Highlights & Accomplishments
Goals & Objectives 2026-2027
Expand Digital Reach and Implement Social Media Management Platform Grow E-Newsletter subscribers and engagement
Increase content production by creating high-quality videos and campaign materials that highlight key projects, milestones, and community impact.

Increase social media reach through strategic campaigns and video content Research, select, and deploy a centralized platform for scheduling, monitoring, and analytics Improve efficiency, consistency, and data-driven decision-making across all City social media channels Complete Branding Implementation
Finalize city signage and website redesign. Continue to ensure consistency across all departments.

Enhance Community Engagement
Increase visibility and participation at events, and expand storytelling to highlight residents, businesses, and services.

Strengthen Public Safety Communications
Continue proactive collaboration with Police and Animal Control, and increase awareness of emergency alerts (CodeRED) and safety campaigns.

Support Citywide Initiatives
Continue to support General Plan Update outreach; promote economic development, city services projects, and partnerships; and all other departmental initiatives within the city.

The Community Engagement Department connects city government and residents by promoting transparency, accessibility, and civic participation. Through strategic communications, social media management, content creation, and public outreach, the department ensures the community remains informed and engaged. The department also supports Police and Animal Services by providing social media monitoring, content development, and timely public safety communications to enhance awareness, trust, and community responsiveness. 2026/27 SHAFTER OPERATING BUDGET 85

12.7% 304.5%

60.2%

SOCIAL MEDIA REPORT
FOLLOWERS INCREASED 1.5K

PAGE VISITS

9.6K
TOTAL FOLLOWERS 12/31/2025
33%
67% TOTAL INCREASE
COMPARED TO 2024

18.9%
Number of likes, reactions, saves,
comments, shares, and replies on
all content.

CONTENT VIEWS
Co
5 ntent
.
en
9 gagem
Ment metrics
include the number of times
videos, posts, stories, and ads
were played or displayed.

HIGHER

11.3%
117.1K COMPARED TO 2024
Men
Women

CONTENT INTERACTIONS

40.1K

LINK CLICKS

11.2K
Number of clicks, taps
or swipes on links
within your content,
including ads.

TOP CONTENT POSTS

TOP CONTENT REELS

91.4K%
FOLLOWERS INCREASED 2.1K

7.1K
TOTAL FOLLOWERS 12/31/2025
35%
65% TOTAL INCREASE
COMPARED TO 2024
31%
Number of likes, reactions, saves,
comments, shares, and replies on
all content.

CONTENT VIEWS
Co
3 ntent
.
en
3 gagem
Ment metrics
include the number of times
videos, posts, stories, and ads
were played or displayed.

HIGHER
26%

64.7K COMPARED TO 2024
Men
Women

CONTENT INTERACTIONS
21K
REACH
165K This metric measures reach from
both organic and paid
distribution of your Instagram
content, including boosted posts
and stories.

TOP CONTENT POSTS

TOP CONTENT STORIES

PAGE VISITS
JANUARY 2025 - DECEMBER 2025
86 SHAFTER OPERATING BUDGET 2026/27

1.9%
509.4%
100.4%

SOCIAL MEDIA REPORT
FOLLOWERS INCREASED 1.2K

PAGE VISITS

4.9K
TOTAL FOLLOWERS 12/31/2025
36%
64% TOTAL INCREASE
COMPARED TO 2024

69.7%
Number of likes, reactions, saves,
comments, shares, and replies on
all content.

CONTENT VIEWS
C
2 ontent
.
en
0 gagem
Ment metrics
include the number of times
videos, posts, stories, and ads
were played or displayed.

HIGHER

64.1%

80.6K COMPARED TO 2024
Men
Women

CONTENT INTERACTIONS

21.4K

LINK CLICKS
220
Number of clicks, taps
or swipes on links
within your content,
including ads.

TOP CONTENT POSTS

TOP CONTENT REELS
729.5K%
FOLLOWERS INCREASED 1.3K

2.8K
TOTAL FOLLOWERS 12/31/2025
44%
56% TOTAL INCREASE
COMPARED TO 2024
239%
Number of likes, reactions, saves,
comments, shares, and replies on
all content.

CONTENT VIEWS
Co
1 nten
.
t e
0ngagemMent metrics
include the number of times
videos, posts, stories, and ads
were played or displayed.

HIGHER
298.2%

32.9K COMPARED TO 2024
Men
Women

CONTENT INTERACTIONS

7.3K
REACH
277K This metric measures reach from
both organic and paid
distribution of your Instagram
content, including boosted posts
and stories.

TOP CONTENT POSTS

TOP CONTENT STORIES

PAGE VISITS
JANUARY 2025 - DECEMBER 2025
2026/27 SHAFTER OPERATING BUDGET 87

1.8%
446.3%

1.0K%

SOCIAL MEDIA REPORT
FOLLOWERS INCREASED 226

PAGE VISITS

4.4K
TOTAL FOLLOWERS 12/31/2025
17%
83%

TOTAL INCREASE
COMPARED TO 2024
13%
Number of likes, reactions, saves,
comments, shares, and replies on
all content.

CONTENT VIEWS
362K
Content engagement metrics
include the number of times
videos, posts, stories, and ads
were played or displayed.

HIGHER

87.8%

12.1K COMPARED TO 2024
Men
Women

CONTENT INTERACTIONS

5.3K

LINK CLICKS
389
Number of clicks, taps
or swipes on links
within your content,
including ads.

TOP CONTENT POSTS

TOP CONTENT REELS
100%
FOLLOWERS INCREASED BY 279
832
TOTAL FOLLOWERS 12/31/2025 26%
74%
Number of likes, reactions, saves,
comments, shares, and replies on
all content.

CONTENT VIEWS
100K
Content engagement metrics
include the number of times
videos, posts, stories, and ads
were played or displayed.

HIGHER
184.7%

2.8K COMPARED TO 2024
Men
Women

CONTENT INTERACTIONS

1.2K
REACH

15.9K This metric measures reach from
both organic and paid
distribution of your Instagram
content, including boosted posts
and stories.

TOP CONTENT POSTS

TOP CONTENT STORIES

PAGE VISITS
JANUARY 2025 - DECEMBER 2025
88 SHAFTER OPERATING BUDGET 2026/27

COMMUNITY SERVICES
Education Partnership
Actual Actual Budget 11Mo Actual Projection Budget
2023/24 2024/25 2025/26 2025/26 2025/26 2026/27
71-Fees for Service
410011-In-Kind Contributions - - 10,000 - 10,000 10,000 410600-Education Fees - Misc 35 - - - - -
410602-Education Fees - Books Sales - 116 - - - -
Total 71-Fees for Service $35 $116 $10,000 $0 $10,000 $10,000 77-Grants & Donations
470050-CA Grant - Library 35,561 - - 3,456 3,500 -
470300-Donations - Misc 38,500 - - 210 300 -
Total 77-Grants & Donations $74,061 $0 $0 $3,666 $3,800 $0 Revenues $74,096 $116 $10,000 $3,666 $13,800 $10,000
82-Wages & Benefits
500000-Full Time Wages 242,410 247,561 284,914 263,793 281,832 345,841 500100-Part Time Wages 284,433 384,548 538,215 358,988 534,773 631,240 500400-Overtime - - - 6,836 - -
500500-Cellphone Allowance 2,285 2,718 3,389 2,837 3,360 3,360 500501-Auto Allowance 4,819 4,324 4,363 3,811 4,320 4,320 500504-One-Time Compensation 3,252 - - - - -
500506-Incentive- Bilingual Pay 4,532 6,578 20,081 6,767 20,016 23,256 500508-Incentive-Certificate Pay - - 134 4,898 - -
500602-Unfunded Accr. Liab. (UAL) - 808 635 - 635 16,725 500603-PERS 3069 Misc. Classic 25,309 21,096 23,282 20,970 23,282 27,201 500604-PERS 26454 Misc. Pepra 15,807 15,587 7,648 15,795 7,648 10,383 500613-UAL 3069 Misc. Classic - 2,066 - 17,177 - -
500614-UAL 26454 Misc. PEPRA - 180 - 1,510 - -
500800-Health Insurance 30,146 27,533 21,255 42,206 21,255 57,841 500801-Dental Insurance 863 778 811 1,036 811 1,414
500802-Vision Insurance 393 350 362 449 362 577
500803-Life Insurance 892 896 969 1,029 969 1,295
500880-Work Comp Insurance 3,334 3,264 1,129 2,335 1,129 1,381 509000-Payroll Taxes 43,065 50,431 61,780 49,571 61,780 73,636 Total 82-Wages & Benefits $661,540 $768,718 $968,968 $800,008 $962,172 $1,198,470 83-Planned Operations
510000-Office Supplies 3,254 1,144 3,535 328 2,525 2,525 510001-Departmental Supplies 29,955 60,098 18,645 8,173 26,145 28,635 510006-Food/Meals - 439 - - - -
510015-Books 46,605 61,137 54,945 29,270 49,945 70,000
510016-Classroom Supplies 10,664 12,905 16,150 14,623 14,500 15,000 510100-Service Agreements 4,583 1,302 - 294 - -
510103-Postage & Freight 111 294 101 147 101 101
510105-Software Licensing 272 - - - - -
510106-Subscriptions & Dues - 42 - 42 - -
510109-Janitorial Services 36,035 550 - - - -
510110-Landscaping Services 10,122 611 - - - -
510115-Recruitment 1,372 1,765 1,500 - 1,500 1,500
510150-Software Subscription 33,112 36,552 43,000 39,309 39,500 41,000 510200-Repairs & Maintenance 30,409 2,966 15,200 4,311 20,200 20,200 510202-Hardware & Tools - 1,035 - 5,530 - -
510300-Vehicle Operations 108 2,160 535 1,986 3,535 5,000 510301-Vehicle Operations - Supplies - - 7,505 - 505 2,500 510302-Vehicle Operations - Fuel - 344 1,050 262 5,050 5,050 510400-Professional Services 25,171 21,070 10,000 6,961 10,000 10,000 510501-Training 4,435 6,059 6,000 2,701 6,000 6,250
510505-Travel 4,274 3,454 4,000 1,475 4,000 4,100
510602-Property Rental 4,950 4,650 4,650 3,875 4,650 4,650 510804-Community Promotions 34,226 14,369 18,685 17,638 19,500 20,000 Total 83-Planned Operations $279,658 $232,945 $205,501 $145,849 $207,656 $236,511 85-Required Operations
510701-Communications 2,890 2,235 2,000 2,039 2,000 2,000 2026/27 SHAFTER OPERATING BUDGET 89

Education Partnership
Actual Actual Budget 11Mo Actual Projection Budget
2023/24 2024/25 2025/26 2025/26 2025/26 2026/27
510704-Water 16 - - - - -
510705-Sewer 2 - - - - -
510706-Refuse 1,106 - - - - -
510707-Power 28,645 1,330 - - - -
510708-Natural Gas 1,137 - - - - -
510809-Assessment fees 101 101 105 101 105 105
Total 85-Required Operations $33,897 $3,666 $2,105 $2,140 $2,105 $2,105 88-Operations -Internal
520000-Asset Replace - - 10,302 - 10,302 10,302
520100-Internal ISF Chrg - Shop - 2,111 - - - -
520200-Internal ISF Chrg - Building 37,457 99,362 42,066 31,550 42,066 42,066 520300-Internal ISF Chrg - IT 139,750 132,278 165,281 123,961 165,281 165,281 520400-Internal ISF Chrg - Liability 30,953 40,065 39,483 29,612 39,483 39,483 Total 88-Operations -Internal $208,160 $273,816 $257,132 $185,123 $257,132 $257,132 90-Debt Service
550100-Principal Payments 5,595 - - - - -
Total 90-Debt Service $5,595 $0 $0 $0 $0 $0
92-Capital Outlay
570100-Automotive Equipment 218,472 - - - - -
Total 92-Capital Outlay $218,472 $0 $0 $0 $0 $0
93-Capital Projects
580200-Capital Prj.- Buildings & Imp. 37,588 100,187 34,373 13,363 34,373 - Total 93-Capital Projects $37,588 $100,187 $34,373 $34,373 $34,373 $0 Expenses $1,444,911 $1,379,332 $1,468,079 $1,167,493 $1,463,438 $1,694,218 Total Education Partnership Net Surplus/
(Deficit)
($1,370,814) ($1,379,216) ($1,458,080) ($1,163,829) ($1,449,638) ($1,684,219) 90 SHAFTER OPERATING BUDGET 2026/27

Community Events
Actual Actual Budget 11Mo Actual Projection Budget
2023/24 2024/25 2025/26 2025/26 2025/26 2026/27
82-Wages & Benefits
500000-Full Time Wages 458 27,197 31,815 42,561 31,314 55,776 500400-Overtime 545 7,970 - 3,202 - -
500500-Cellphone Allowance 3 214 242 206 240 240
500501-Auto Allowance 12 480 485 423 480 480
500506-Incentive- Bilingual Pay - 112 149 414 144 504
500508-Incentive-Certificate Pay - - 15 544 - -
500602-Unfunded Accr. Liab. (UAL) - 61 - - - 1,906
500603-PERS 3069 Misc. Classic 57 2,306 2,587 2,162 2,587 2,790 500604-PERS 26454 Misc. Pepra - 611 849 2,090 849 2,702 500613-UAL 3069 Misc. Classic - 329 - 2,993 - -
500614-UAL 26454 Misc. PEPRA - 10 - 84 - -
500615-UAL 3070 Safety Classic - 70 - 391 - -
500616-UAL 25405 Safety PEPRA - 1 - 15 - -
500800-Health Insurance 220 4,615 2,361 10,239 2,361 13,161 500801-Dental Insurance 6 128 88 260 88 349
500802-Vision Insurance 3 58 40 113 40 136
500803-Life Insurance 4 126 106 187 106 218
500880-Work Comp Insurance 98 1,097 126 562 126 222
509000-Payroll Taxes 76 2,615 2,172 3,418 2,172 4,010
Total 82-Wages & Benefits $1,482 $48,001 $41,035 $69,864 $40,507 $82,494 83-Planned Operations
510150-Software Subscription - 3,790 - 4,733 - -
510600-Rents & Leases - - 3,400 3,200 2,400 2,400
510804-Community Promotions 5,889 11,491 30,000 6,508 30,000 75,000 Total 83-Planned Operations $5,889 $15,281 $33,400 $14,441 $32,400 $77,400 Expenses $7,372 $63,282 $74,435 $84,306 $72,907 $159,894 Total Community Events Net Surplus/(Deficit) ($7,371) ($63,281) ($74,435) ($84,305) ($72,907) ($159,894) 2026/27 SHAFTER OPERATING BUDGET 91

92 SHAFTER OPERATING BUDGET 2026/27

CITY CLERK DEPARTMENT
Records Management • Elections Administration • Legislative Support

DESCRIPTION OF MAJOR SERVICES
The City Clerk is tasked with the documentation, preparation, and preservation of the minutes for each City Council meeting, as well as the official records of the City. The City Clerk is responsible for overseeing municipal elections, providing certified copies of official documents, maintaining the Municipal Code, and managing correspondence for the City Council.

This Division also handles the documentation, preparation, and preservation of minutes for special boards, commissions, and agencies, including but not limited to the Shafter Joint Powers Financing Authority, Shafter Industrial Development Authority, Shafter Charitable Purpose Foundation, Shafter Civic Improvement Corporation, Shafter Planning Commission, and various subcommittees and commissions.

FISCAL YEAR 2025-26 HIGHLIGHTS & ACCOMPLISHMENTS
Core Activity / Metric Volume Processed / Accomplished
Public Records Requests Processed 131 Requests
Board Meeting Agendas Processed & Published 45 Agendas
Public Hearing Notices/Mailings Prepared 47 Notices
Board Meetings Clerked & Documented 40 Meetings
FISCAL YEAR 2026-27 GOALS & OBJECTIVES
Implement statutory changes required by SB707.

Develop and establish a comprehensive Policy for Teleconferencing & Access to legislative board meetings.

Provide fully translated board meeting agendas to enhance transparency and equity.

Establish an official policy addressing and managing Disruptive Conduct during public sessions.

Successfully conduct and oversee the 2026 General Municipal Election.

Develop and deploy a comprehensive, Citywide Document Retention Program.

Codify Title 16 Subdivision Manual and Title 17 Zoning Ordinance directly into the main Municipal Code Book with clear online accessibility instead of maintaining separate standalone books. •
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2026/27 SHAFTER OPERATING BUDGET 93

CITY CLERK
City Clerk
Actual Actual Budget 11Mo Actual Projection Budget
2023/24 2024/25 2025/26 2025/26 2025/26 2026/27
82-Wages & Benefits
500000-Full Time Wages 131,006 194,897 241,716 143,911 239,892 173,224 500500-Cellphone Allowance 1,208 1,201 1,212 1,030 1,200 1,200 500501-Auto Allowance 2,616 3,003 3,030 2,574 3,000 3,000 500503-Education Reimbursement - - 3,000 - 3,000 -
500506-Incentive- Bilingual Pay 1,080 2,255 1,454 1,308 1,440 1,440 500508-Incentive-Certificate Pay 5,329 6,744 7,351 3,671 7,280 - 500602-Unfunded Accr. Liab. (UAL) - 510 515 - 515 8,381 500603-PERS 3069 Misc. Classic 21,054 19,182 20,689 17,810 20,689 21,938 500604-PERS 26454 Misc. Pepra - 3,754 11,113 319 11,113 - 500613-UAL 3069 Misc. Classic - 1,590 - 13,189 - -
500614-UAL 26454 Misc. PEPRA - 57 - 476 - -
500800-Health Insurance 23,760 40,394 50,328 25,478 50,328 31,147 500801-Dental Insurance 692 1,107 1,374 668 1,374 888
500802-Vision Insurance 309 494 614 292 614 336
500803-Life Insurance 498 746 798 539 798 616
500880-Work Comp Insurance 870 1,050 1,212 582 1,212 698 509000-Payroll Taxes 10,360 15,530 23,316 11,293 23,316 13,229 Total 82-Wages & Benefits $198,782 $292,514 $367,722 $223,140 $365,771 $256,097 83-Planned Operations
510000-Office Supplies 725 1,332 700 1,084 700 700
510001-Departmental Supplies 997 2,150 1,100 187 1,100 1,100 510006-Food/Meals - 368 - - - -
510100-Service Agreements 801 978 1,500 787 1,500 1,500 510103-Postage & Freight 154 120 350 40 350 350
510104-Advertising 1,436 1,129 4,000 1,221 4,000 4,000
510106-Subscriptions & Dues 5,806 1,125 5,000 714 5,000 5,000 510110-Landscaping Services 1,520 - - - - -
510150-Software Subscription 770 10,770 11,000 12,373 11,000 11,000 510200-Repairs & Maintenance 24 - - - - -
510202-Hardware & Tools 525 - - 48 - -
510300-Vehicle Operations 65 39 300 115 300 300
510302-Vehicle Operations - Fuel 39 28 500 8 500 500
510400-Professional Services - - 500 (17) 500 500
510501-Training 2,912 2,539 3,600 169 3,600 5,000
510505-Travel 1,013 819 1,000 - 1,000 2,000
510802-Community Promotion 51 146 500 - 500 500
510806-Elections - 46 - 5,405 - -
Total 83-Planned Operations $16,836 $21,588 $30,050 $22,133 $30,050 $32,450 85-Required Operations
510701-Communications 456 432 450 380 450 450
Total 85-Required Operations $456 $432 $450 $380 $450 $450 88-Operations -Internal
520000-Asset Replace - - 10,302 - 10,302 10,302
520100-Internal ISF Chrg - Shop 2,077 - 886 664 886 886 520200-Internal ISF Chrg - Building 15,622 39,786 26,994 20,246 26,994 26,994 520300-Internal ISF Chrg - IT 41,963 40,152 50,169 37,627 50,169 50,169 520400-Internal ISF Chrg - Liability 13,878 17,963 17,702 13,277 17,702 17,702 Total 88-Operations -Internal $73,540 $97,901 $106,053 $71,813 $106,053 $106,053 90-Debt Service
550100-Principal Payments 130 - - - - -
Total 90-Debt Service $130 $0 $0 $0 $0 $0
Expenses $289,745 $412,435 $504,275 $317,467 $502,324 $395,050 Total City Clerk Net Surplus/(Deficit) ($289,745) ($412,436) ($504,275) ($317,468) ($502,324) ($395,050) 94 SHAFTER OPERATING BUDGET 2026/27

ECONOMIC DEVELOPMENT DEPARTMENT
Business Attraction & Retention • Strategic Clusters • Regional Partnerships

DESCRIPTION OF MAJOR SERVICES
This Division contains funding for staff and operating costs for economic development work conducted within the City. Following the statewide dissolution of all redevelopment agencies, this division ensures focused funding to secure long-term commercial interest, business growth, and proactive regional marketing.

FISCAL YEAR 2025-26 HIGHLIGHTS & ACCOMPLISHMENTS
Strategic Planning: Established a key industry cluster-based 5-Year Economic Development Strategic Plan (EDSP) and Comprehensive Economic Development Strategy (CEDS) to boost the city's long-term growth trajectory.

Revenue Generation: Executed a 25+ year ground lease generating $900K+ annually in recurring City revenue. This lease facilitates a private-sector managed and operated intermodal operation, bringing a step change to regional logistics efficiency.

Proactive Positioning: Transitioned from a reactive approach to a proactive posture, actively targeting major economic sectors, forging unprecedented stakeholder relationships, and securing investor interest as a small city competing at a big-city level.

Community & Business Outreach: Delivered city value proposition presentations to regional groups like the Bakersfield Association of Realtors, retained two major employers preserving local jobs, and conducted strategic retention/expansion visits to local firms.

Capacity Scaling: Expanded staff to three members and initiated stronger workforce alignment with local education and training partners.

Energy Sector Positioning: Advanced energy sector positioning by elevating hydrogen as a strategic focus and supporting regional participation in the First Public Hydrogen Authority.

FISCAL YEAR 2026-27 GOALS & OBJECTIVES
Begin full implementation of the EDSP with measurable performance tracking and reporting.

Launch a comprehensive economic development marketing platform, including a new website, fresh branding, and modern investment collateral.

Prioritize critical infrastructure and catalytic development initiatives along key corridors.

Advance site readiness and streamline municipal development approval processes.

Support energy resilience efforts and evaluate long-term energy strategies for local business sectors.

Increase proactive business attraction, expanding into target clusters beyond logistics, such as advanced manufacturing, aviation manufacturing, energy, ag tech, and food systems.

Establish a supportive small business support ecosystem including technical assistance, networking, and activation programs.

Build robust internal systems for project tracking, department coordination, and performance reporting. •
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2026/27 SHAFTER OPERATING BUDGET 95

ECONOMIC DEVELOPMENT
Business Development
Actual Actual Budget 11Mo Actual Projection Budget
2023/24 2024/25 2025/26 2025/26 2025/26 2026/27
71-Fees for Service
410900-Admin Fees - Misc 4,491 1,396 900 1,013 900 900
Total 71-Fees for Service $4,491 $1,396 $900 $1,013 $900 $900 Revenues $4,491 $1,396 $900 $1,013 $900 $900
82-Wages & Benefits
500000-Full Time Wages 270,670 321,396 562,487 454,864 557,277 562,745 500400-Overtime 5 - - - - -
500500-Cellphone Allowance 597 983 1,514 1,227 1,500 1,380 500501-Auto Allowance 3,067 3,585 5,633 4,638 5,580 5,280 500502-Uniform & Equipment Allowance 48 56 50 - 50 -
500503-Education Reimbursement - - - 4,500 - -
500504-One-Time Compensation 5,425 - - - - -
500506-Incentive- Bilingual Pay 648 2,177 2,340 3,124 2,304 3,600 500602-Unfunded Accr. Liab. (UAL) - 392 400 - 400 13,314 500603-PERS 3069 Misc. Classic 1,538 - - - - -
500604-PERS 26454 Misc. Pepra 18,371 25,019 38,414 31,301 38,414 39,432 500614-UAL 26454 Misc. PEPRA - 323 - 2,719 - -
500700-OPEB - Health Insurance 3,144 1,266 - - - -
500800-Health Insurance 45,135 49,948 84,367 64,167 84,367 82,440 500801-Dental Insurance 1,180 1,189 2,084 1,487 2,084 2,008 500802-Vision Insurance 515 496 879 583 879 712
500803-Life Insurance 1,040 1,287 1,620 1,837 1,620 2,161 500880-Work Comp Insurance 2,690 2,504 2,834 2,178 2,834 2,561 509000-Payroll Taxes 21,020 25,009 40,170 32,905 40,170 40,856 Total 82-Wages & Benefits $375,094 $435,630 $742,791 $605,530 $737,479 $756,489 83-Planned Operations
510000-Office Supplies 753 544 600 659 600 1,000
510001-Departmental Supplies 6,749 5,281 2,200 4,676 5,100 2,500 510006-Food/Meals - 434 - 3,550 7,500 7,500
510100-Service Agreements 1,581 1,758 1,700 917 1,700 1,700 510103-Postage & Freight 51 93 150 40 60 500
510106-Subscriptions & Dues 13,575 19,637 16,000 12,944 14,000 25,000 510110-Landscaping Services 1,520 - - - - -
510115-Recruitment 27,856 1,285 - - - 650
510150-Software Subscription 31,128 41,206 45,000 19,005 45,000 40,000 510200-Repairs & Maintenance 24 - - - - -
510202-Hardware & Tools - - - 2,559 2,600 5,500
510205-Building Repair & Maintenance 34,163 6,209 - - - - 510300-Vehicle Operations 7 22 250 115 250 1,600
510302-Vehicle Operations - Fuel 61 68 650 261 650 5,200 510400-Professional Services 136,291 47,673 405,000 246,509 390,000 55,000 510501-Training 11,300 7,170 17,500 9,481 18,000 52,000 510505-Travel 9,741 10,815 17,500 5,875 13,000 43,000
510601-Equipment Rental - - - - - 40,000
510802-Community Promotion 7,542 1,295 201,000 1,506 205,000 25,500 Total 83-Planned Operations $282,341 $143,488 $707,550 $312,803 $703,460 $306,650 85-Required Operations
510701-Communications 3,275 9,301 15,000 3,545 15,000 15,000 510707-Power 2,111 1,744 2,500 1,438 2,500 2,500
510809-Assessment fees 24,258 32,928 33,000 28,765 33,000 33,000 Total 85-Required Operations $29,644 $43,972 $50,500 $33,749 $50,500 $50,500 88-Operations -Internal
520000-Asset Replace 3,318 2,480 5,151 - 5,151 5,151
520100-Internal ISF Chrg - Shop 4,178 - 2,604 1,953 2,604 2,604 520200-Internal ISF Chrg - Building 11,373 39,170 19,530 14,648 19,530 19,530 520300-Internal ISF Chrg - IT 25,105 23,842 29,791 22,343 29,791 29,791 520400-Internal ISF Chrg - Liability 28,845 37,337 36,794 27,596 36,794 36,794 Total 88-Operations -Internal $72,819 $102,829 $93,870 $66,539 $93,870 $93,870 96 SHAFTER OPERATING BUDGET 2026/27

Business Development
Actual Actual Budget 11Mo Actual Projection Budget
2023/24 2024/25 2025/26 2025/26 2025/26 2026/27
90-Debt Service
550100-Principal Payments 5,260 - - - - -
Total 90-Debt Service $5,260 $0 $0 $0 $0 $0
93-Capital Projects
580000-Capital Prj.- Land - - 90,000 - - -
Total 93-Capital Projects $0 $0 $90,000 $0 $0 $0
Expenses $765,159 $725,919 $1,684,711 $1,018,621 $1,585,309 $1,207,509 Total Business Development Net Surplus/
(Deficit)
($760,668) ($724,526) ($1,683,812) ($1,017,606) ($1,584,409) ($1,206,609) Business Incentives
Actual Actual Budget 11Mo Actual Projection Budget
2023/24 2024/25 2025/26 2025/26 2025/26 2026/27
83-Planned Operations
510423-Legal Services - Bus Devel 366,447 315,284 350,000 401,137 350,000 350,000 Total 83-Planned Operations $366,447 $315,284 $350,000 $401,137 $350,000 $350,000 91-Other Non-Operationa
510803-Development Agreements 2,868,595 2,433,256 2,624,395 1,285,389 2,624,395 2,624,395 Total 91-Other Non-Operationa $2,868,595 $2,433,256 $2,624,395 $1,285,389 $2,624,395 $2,624,395 Expenses $3,235,041 $2,748,540 $2,974,395 $1,686,527 $2,974,395 $2,974,395 Total Business Incentives Net Surplus/
(Deficit)
($3,235,041) ($2,748,540) ($2,974,395) ($1,686,526) ($2,974,395) ($2,974,395) 2026/27 SHAFTER OPERATING BUDGET 97

98 SHAFTER OPERATING BUDGET 2026/27

HUMAN RESOURCES DEPARTMENT
Personnel Management • Labor Relations • Risk Mitigation & Safety Compliance

DESCRIPTION OF MAJOR SERVICES
This Division is overseen by the Human Resources Director and provides Citywide support through key Human Resources and Risk Management functions.

Core Human Resources services include recruitment and selection, classification and compensation, benefits administration, employee and labor relations, performance management, training and development, policy administration, and compliance with applicable employment laws and MOUs.

Risk Management services include administration of liability and workers’ compensation programs, claims management, workplace safety and regulatory compliance, incident investigation, contract review for risk transfer/insurance, and implementation of risk mitigation strategies.

FISCAL YEAR 2025-26 HIGHLIGHTS & ACCOMPLISHMENTS
Successfully negotiated a one-year term of the SPOA MOU and a three-year term of the SEIU MOU.

Implemented Evident to streamline certificate of insurance tracking and endorsement reviews, enhancing compliance with complex risk transfer requirements.

Developed and implemented a standardized internal process to enhance subrogation efforts, improving cost recovery for property damage and liability claims.

Initiated 14 recruitments and filled 11 vacancies across city departments.

Clearly defined roles, training expectations, and comprehensive documentation needed for emergency response credentialing.

Implemented a citywide Title VI Program to ensure compliance with federal nondiscrimination requirements and enhance equitable access to City services.

FISCAL YEAR 2026-27 GOALS & OBJECTIVES
Evaluate current risk management practices, identify operational gaps, and implement standardized procedures, guidelines, and training to improve coordination and compliance.

Improve efficiency in the recruitment process, actively reducing time-to-fill metrics through process improvements and optimized use of HR software systems.

Negotiate the terms of the SPOA MOU effective January 1, 2027.

Conduct a comprehensive review of all City personnel policies to ensure legal compliance, internal consistency, and alignment with modern operational practices.
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2026/27 SHAFTER OPERATING BUDGET 99

HUMAN RESOURCES
Human Resources
Actual Actual Budget 11Mo Actual Projection Budget
2023/24 2024/25 2025/26 2025/26 2025/26 2026/27
77-Grants & Donations
470300-Donations - Misc 950 - - - - -
Total 77-Grants & Donations $950 $0 $0 $0 $0 $0
Revenues $950 $0 $0 $0 $0 $0
82-Wages & Benefits
500000-Full Time Wages 249,269 276,412 307,330 260,520 304,047 331,224 500500-Cellphone Allowance 2,625 2,628 1,828 2,212 1,800 2,820 500501-Auto Allowance 2,416 2,701 2,424 2,059 2,400 2,400 500502-Uniform & Equipment Allowance - - 6,000 195 6,000 - 500503-Education Reimbursement 580 150 - - - -
500504-One-Time Compensation 4,137 - - - - -
500506-Incentive- Bilingual Pay 1,935 2,241 2,194 2,654 2,160 3,384 500508-Incentive-Certificate Pay - 2,732 6,226 5,275 6,166 6,351 500602-Unfunded Accr. Liab. (UAL) - 731 750 - 750 11,298 500603-PERS 3069 Misc. Classic 18,488 15,072 12,702 12,290 12,702 15,290 500604-PERS 26454 Misc. Pepra 14,529 11,931 10,546 12,908 10,546 17,100 500613-UAL 3069 Misc. Classic - 1,049 - 9,484 - -
500614-UAL 26454 Misc. PEPRA - 96 - 808 - -
500800-Health Insurance 60,739 52,303 38,087 34,751 38,087 48,002 500801-Dental Insurance 1,071 897 687 502 687 888
500802-Vision Insurance 686 586 460 621 460 800
500803-Life Insurance 1,010 1,023 716 1,006 716 1,267
500880-Work Comp Insurance 1,622 1,472 935 1,030 935 1,351 509000-Payroll Taxes 19,836 21,494 17,152 19,490 17,152 24,701 Total 82-Wages & Benefits $378,944 $393,519 $408,037 $365,804 $404,608 $466,876 83-Planned Operations
510000-Office Supplies 899 854 500 470 500 1,000
510001-Departmental Supplies 3,537 8,145 2,000 1,680 7,000 14,000 510006-Food/Meals - - 150 206 - -
510060-Med/Safety Test 1,080 - - - - -
510100-Service Agreements 415 295 350 294 350 700
510103-Postage & Freight 95 586 400 37 400 400
510106-Subscriptions & Dues 6,773 9,074 4,500 4,481 3,650 7,300 510110-Landscaping Services 1,520 - - - - -
510115-Recruitment - - - 167 - -
510116-Employee Dev & Reten (SEDAC) 25,658 23,511 - 419 - - 510150-Software Subscription 15,668 19,084 18,200 18,205 15,500 20,000 510200-Repairs & Maintenance 24 - - - - -
510202-Hardware & Tools 418 276 24,802 18,704 10,302 -
510300-Vehicle Operations 50 123 130 61 130 260
510302-Vehicle Operations - Fuel - 10 - - - -
510400-Professional Services 2,848 3,089 3,300 3,265 1,900 3,800 510501-Training 4,247 7,954 2,150 1,899 5,000 10,000
510505-Travel 3,731 3,680 500 148 2,000 6,500
510602-Property Rental - 13,950 18,000 13,175 9,000 18,000 510802-Community Promotion - - 6,000 6,000 - -
Total 83-Planned Operations $66,962 $90,633 $80,982 $70,405 $55,732 $81,960 85-Required Operations
510701-Communications 624 864 920 760 920 920
Total 85-Required Operations $624 $864 $920 $760 $920 $920 88-Operations -Internal
520100-Internal ISF Chrg - Shop 2,251 - 860 645 860 860 520200-Internal ISF Chrg - Building 17,373 46,744 19,602 14,702 19,602 19,602 520300-Internal ISF Chrg - IT 33,767 32,354 40,425 30,319 40,425 40,425 520400-Internal ISF Chrg - Liability 23,205 30,036 29,599 22,199 29,599 29,599 Total 88-Operations -Internal $76,596 $109,133 $90,486 $67,865 $90,486 $90,486 100 SHAFTER OPERATING BUDGET 2026/27

Human Resources
Actual Actual Budget 11Mo Actual Projection Budget
2023/24 2024/25 2025/26 2025/26 2025/26 2026/27
90-Debt Service
550100-Principal Payments 2,648 - - - - -
Total 90-Debt Service $2,648 $0 $0 $0 $0 $0
Expenses $525,773 $594,148 $580,425 $504,834 $551,746 $640,242 Total Human Resources Net Surplus/(Deficit) ($524,824) ($594,147) ($580,425) ($504,834) ($551,745) ($640,242) 2026/27 SHAFTER OPERATING BUDGET 101

Risk Management
Actual Actual Budget 11Mo Actual Projection Budget
2023/24 2024/25 2025/26 2025/26 2025/26 2026/27
82-Wages & Benefits
500000-Full Time Wages - 118,603 300,560 203,306 298,028 249,537 500500-Cellphone Allowance - 1,074 1,820 1,662 1,800 1,980 500501-Auto Allowance - 1,485 2,424 2,059 2,400 2,400
500503-Education Reimbursement - - - 176 - -
500506-Incentive- Bilingual Pay - 641 729 759 720 936
500508-Incentive-Certificate Pay - 2,478 5,932 5,084 5,872 6,351 500602-Unfunded Accr. Liab. (UAL) - 146 165 - 165 8,764 500603-PERS 3069 Misc. Classic - 7,621 12,702 10,697 12,702 13,306 500604-PERS 26454 Misc. Pepra - 5,130 9,936 8,900 9,936 11,914 500613-UAL 3069 Misc. Classic - 1,049 - 9,484 - -
500614-UAL 26454 Misc. PEPRA - 52 - 438 - -
500800-Health Insurance - 21,231 35,593 33,389 35,593 42,815 500801-Dental Insurance - 305 514 469 514 628
500802-Vision Insurance - 219 345 335 345 417
500803-Life Insurance - 464 658 779 658 943
500880-Work Comp Insurance - 618 904 805 904 1,018
509000-Payroll Taxes - 9,660 16,648 14,510 16,648 18,399 Total 82-Wages & Benefits $0 $170,777 $388,930 $292,852 $386,285 $359,408 83-Planned Operations
510000-Office Supplies - - 500 359 500 -
510001-Departmental Supplies - - 2,000 1,742 7,000 -
510006-Food/Meals - - - 59 - -
510100-Service Agreements - - 350 - 350 -
510106-Subscriptions & Dues - 42 3,400 2,576 3,650 -
510150-Software Subscription - - 3,900 2,200 4,500 -
510202-Hardware & Tools - - - 24 - -
510300-Vehicle Operations - - 130 58 130 -
510302-Vehicle Operations - Fuel - - - 4 - -
510400-Professional Services - - 500 117 1,900 -
510501-Training - - 5,000 3,278 5,000 -
510505-Travel - - 1,500 1,034 4,500 -
510602-Property Rental - - - - 9,000 -
Total 83-Planned Operations $0 $42 $17,280 $11,452 $36,530 $0 Expenses $0 $170,819 $406,210 $304,304 $422,815 $359,408 Total Risk Management Net Surplus/(Deficit) $0 ($170,818) ($406,210) ($304,302) ($422,815) ($359,408) 102 SHAFTER OPERATING BUDGET 2026/27

FINANCE DEPARTMENT
Fiscal Accountability • Financial Controls • Accounting Excellence

DESCRIPTION OF MAJOR SERVICES
The Finance Director oversees the Financial Services Division, which is 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 City-operated 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 public officials.

FISCAL YEAR 2025-26 HIGHLIGHTS & ACCOMPLISHMENTS
Excellence in Budgeting: Awarded the prestigious GFOA Distinguished Budget Presentation Award.

Audit Management: Completed a competitive RFP process and hired a new professional Audit firm.

Successfully finalized the FY24-25 Audit within industry standards (6-7 months).

Workflow Streamlining: Optimally streamlined the workflows for purchasing cards and the payroll process.

Technology Upgrades: Completed a successful rollout of new credit card terminals with the support of the IT Division.

Professional Development: Invested heavily in staff capacity, cross-training 5 out of 7 Finance team members.

FISCAL YEAR 2026-27 GOALS & OBJECTIVES
Assist in the deployment and implementation of a new sales tax dashboard.

Develop an internal management dashboard specifically for tracking purchasing card transactions.

Update and modernize the Citywide Master Fee Schedule.

Perform a comprehensive update of the Citywide Cost Allocation Plan.

Maintain high standards to qualify for consecutive national Budget and Financial presentation awards.

Continue proactive department cross-training and formal succession planning initiatives.

Promote and fund continuing education tracks in finance or accounting across all department staff levels. •
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2026/27 SHAFTER OPERATING BUDGET 103

FINANCE
Finance
Actual Actual Budget 11Mo Actual Projection Budget
2023/24 2024/25 2025/26 2025/26 2025/26 2026/27
71-Fees for Service
410900-Admin Fees - Misc 111 258 626 1,172 1,200 1,200
410901-Admin Fees - New Accts 7,480 10,160 7,500 7,620 7,500 7,500 410902-Admin Fees - Replace Billing 40 - - - - -
Total 71-Fees for Service $7,631 $10,418 $8,126 $8,792 $8,700 $8,700 76-Investment Earnings
460000-Investment Portfolio Earnings 1,830 11,853 1,500 1,800 1,500 1,500 460002-Interest 5691 Saving 212,128 840,820 480,000 162,372 480,000 480,000 460015-Interest CA Class 333,419 410,604 380,000 191,668 400,000 400,000 460020-Interest LAIF 214,072 59,735 80,000 22,398 80,000 80,000 460021-Interest Investments 1,254,768 1,557,403 1,350,000 1,169,741 1,550,000 1,550,000 469900-Allocated Interest 153,960 - 180,000 - - -
Total 76-Investment Earnings $2,170,177 $2,880,414 $2,471,500 $1,547,978 $2,511,500 $2,511,500 78-Other Revenue
480105-Insurance Claims - - - 1,800 - -
Total 78-Other Revenue $0 $0 $0 $1,800 $0 $0
79-Transfers-In
490200-Trans In - Federal Grants 423,647 67,796 160,000 - - - Total 79-Transfers-In $423,647 $67,796 $160,000 $0 $0 $0 80-Operations -Internal
416000-Internal Admin Charges 353,729 354,000 357,540 267,950 357,540 357,540 Total 80-Operations -Internal $353,729 $354,000 $357,540 $267,950 $357,540 $357,540 Revenues $2,955,184 $3,312,628 $2,997,166 $1,826,519 $2,877,740 $2,877,740 82-Wages & Benefits
500000-Full Time Wages 398,780 443,104 654,166 555,953 482,978 764,622 500400-Overtime 810 849 10,004 613 10,000 10,000
500500-Cellphone Allowance 1,812 2,328 2,860 2,662 2,820 4,020 500501-Auto Allowance 5,870 4,900 5,889 4,798 5,832 5,772 500506-Incentive- Bilingual Pay 3,887 4,758 5,105 4,770 5,041 6,452 500507-Incentive- Degree 1,256 1,465 1,590 794 1,575 -
500508-Incentive-Certificate Pay 2,744 4,039 4,574 2,397 4,527 - 500601-Retirement - Supp Pmts 1,400 - - - - -
500602-Unfunded Accr. Liab. (UAL) - 1,114 3,500 - 3,500 20,799 500603-PERS 3069 Misc. Classic 20,333 21,706 23,873 18,098 23,873 25,975 500604-PERS 26454 Misc. Pepra 23,178 17,835 20,191 28,994 20,191 38,099 500613-UAL 3069 Misc. Classic - 1,820 - 15,296 - -
500614-UAL 26454 Misc. PEPRA - 164 - 1,194 - -
500800-Health Insurance 81,187 84,244 83,265 91,313 83,265 123,434 500801-Dental Insurance 1,922 1,137 2,055 867 2,055 3,132 500802-Vision Insurance 996 839 982 609 982 1,258
500803-Life Insurance (724) (1,849) 1,710 (3,245) 1,710 2,906 500880-Work Comp Insurance 2,547 2,337 1,962 2,172 1,962 3,042 509000-Payroll Taxes 29,337 32,377 35,286 41,122 35,286 55,996 Total 82-Wages & Benefits $575,337 $623,166 $857,013 $768,409 $685,597 $1,065,507 83-Planned Operations
510000-Office Supplies 4,808 6,051 5,000 4,746 5,000 5,000 510001-Departmental Supplies 12,016 4,063 20,000 2,687 20,000 10,000 510006-Food/Meals - 700 - 556 - -
510100-Service Agreements 3,014 5,157 2,000 14,754 15,000 15,000 510103-Postage & Freight 747 7,105 6,500 2,041 6,500 6,500 510106-Subscriptions & Dues 507 3,857 2,600 4,753 2,600 2,600 510110-Landscaping Services 1,520 - - - - -
510115-Recruitment 167 2,960 - 261 1,000 1,000
510150-Software Subscription 23,148 34,423 35,000 36,365 35,000 35,000 510200-Repairs & Maintenance 602 - - - - -
510202-Hardware & Tools 3,168 3,695 4,200 4,885 4,200 5,000 510300-Vehicle Operations 13 - - - - -
104 SHAFTER OPERATING BUDGET 2026/27

Finance
Actual Actual Budget 11Mo Actual Projection Budget
2023/24 2024/25 2025/26 2025/26 2025/26 2026/27
510302-Vehicle Operations - Fuel 73 - 100 81 100 100
510400-Professional Services 68,093 51,667 59,000 23,500 59,000 59,000 510402-Accounting & Auditing Services 118,610 114,466 109,000 37,538 109,000 109,000 510403-Actuarial Services - - 13,500 11,000 13,500 13,500 510405-Property Tax - Administration 27,391 31,067 27,466 15,305 32,000 32,000 510501-Training 6,264 5,752 12,000 8,442 12,000 12,000
510505-Travel 5,005 3,252 12,000 7,535 12,000 12,000
514000-Prop Tax - County Agreement - 76,106 - 123,645 76,000 76,000 Total 83-Planned Operations $275,145 $350,322 $308,366 $301,054 $402,900 $393,700 85-Required Operations
510118-Credit Card Processing Fees 7,349 11,116 12,900 4,275 12,900 12,900 510119-Bank Fees 7,317 4,161 2,750 80 2,750 2,750
510701-Communications 1,368 1,081 1,200 1,751 1,200 1,200 510809-Assessment fees 202 - - - - -
510810-Misc Over/Short 319 (115) - 45 - -
511001-Fees & Chgs 7135 Checking - 200 394 400 394 394
511002-Fees & Chgs 5691 Saving - - 899 30 899 899
Total 85-Required Operations $16,556 $16,442 $18,143 $6,581 $18,143 $18,143 88-Operations -Internal
520000-Asset Replace - - 10,302 - 10,302 10,302
520200-Internal ISF Chrg - Building 16,608 39,927 28,696 21,522 28,696 28,696 520300-Internal ISF Chrg - IT 77,155 72,780 90,938 68,204 90,938 90,938 520400-Internal ISF Chrg - Liability 57,253 74,107 73,029 54,772 73,029 73,029 Total 88-Operations -Internal $151,016 $186,814 $202,965 $144,497 $202,965 $202,965 90-Debt Service
550100-Principal Payments 3,912 - - - - -
Total 90-Debt Service $3,912 $0 $0 $0 $0 $0
92-Capital Outlay
570000-Furniture & Fixtures - - - 14,121 - -
570200-Machinery & Equipment 6,859 - - - - -
Total 92-Capital Outlay $6,859 $0 $0 $14,121 $0 $0
93-Capital Projects
580000-Capital Prj.- Land - - 860,000 (1,210) - -
580200-Capital Prj.- Buildings & Imp. 11,900 - - - - -
Total 93-Capital Projects $11,900 $0 $860,000 ($1,210) $0 $0 Expenses $1,040,724 $1,176,744 $2,246,487 $1,233,453 $1,309,605 $1,680,315 Total Finance Net Surplus/(Deficit) $1,914,461 $2,135,884 $750,680 $593,069 $1,568,135 $1,197,425 2026/27 SHAFTER OPERATING BUDGET 105

106 SHAFTER OPERATING BUDGET 2026/27

PLANNING DEPARTMENT
Strategic Growth • Community Integrity • Quality of Life

DESCRIPTION OF MAJOR SERVICES
The Planning Division is responsible for managing the City’s land use regulations and establishing standards and procedures that promote strategic growth while ensuring the maintenance of a high quality of life in Shafter.

This division also oversees the annexation of unincorporated land into the City, addresses matters related to economic development, and provides technical analysis and recommendations to the Planning Commission and City Council on land use issues requiring their consideration.

FISCAL YEAR 2025-26 HIGHLIGHTS & ACCOMPLISHMENTS
General Plan Update
Conducted public pop-events to solicit public
feedback on the General Plan Update.

Conducted GPAC and EJAC meetings to solicit
feedback from specialized groups.

Prepared comprehensive background/baseline
information.

Provided as-needed vital information to the project
consultant.

Housing & Progress Tracking
Prepared background/baseline information for
housing rezoning initiatives.

Reached out directly to property owners to solicit
interest in housing rezoning.

Provided critical as-needed information to the
consultant.

Prepared two Housing Element Annual Progress
Reports for calendar years 2024 and 2025.

Development Agreements & Conformity
Prepared Development Agreement No. 25-22 (Mission Lakes Specific Plan).

Prepared Amendment No. 1 of Development Agreement No. 23-21 (Revised Tentative Tract Map No. 7244).

Prepared General Plan Conformity Determination for properties located at 1351 E. Ash Avenue.

Municipal Code & Policy Amendments
Title 15 (Building and Construction): Amended the Shafter Municipal Code to fully comply with State law regarding electric vehicle charging stations.

Title 5 (Business Taxes, Licenses and Regulations): Amended code regulations to comply with Senate Bill 635.

Approved Conditional Use Permits (CUP)
Permit Number Location / APN Approved Use Description
CUP No. 24-143 107 S. Beech Avenue Commercial fleet storage and accessory CNG fueling operations.
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2026/27 SHAFTER OPERATING BUDGET 107

Permit Number Location / APN Approved Use Description
CUP No. 24-151 NW corner of S. Central Valley Hwy & E.

Ash Ave
(APN 028-180-46)
Development of a new commercial shopping center
on a 10.04-acre site.

CUP No. 25-152 3601 E. Riverside Street
(Portion of APN 091-172-01)
Construction and operation of a ground-mounted
utility solar array.

CUP No. 25-153 APNs 027-170-02 & -03 Establishment and operation of a drive-in/through business.

CUP No. 25-154 APN 028-010-73 Construction and licensing for an assisted living facility.

CUP No. 25-156 Wonderful Store
4040 7th Standard Road, Suite B
Retail sale of wine for off-site consumption with
occasional wine tastings by a licensed winegrower
(ABC Type 02 Duplicate Filing).

CUP No. 25-157 Foxy Lady
308 State Avenue
On-Sale General – Public Premises (ABC Type 48)
license allowing the sale of beer, wine, and distilled
spirits.

Approved Tentative Tract Maps & Extensions of Time
The following tract maps or associated development timeline extensions were officially processed and approved:

TTM No. 6398 TTM No. 7007 TTM No. 7207
TTM No. 7421 TTM No. 7462 TTM No. 7463
TTM No. 7464 TTM No. 7523 Commercial TTM 7543
Temporary Land Use: Approved Temporary Land Use Permit No. 23-136.

Approved Final Maps
Tract No. 7244, Phase 3: Final map validation completed for ongoing residential phase expansion.

Tract No. 7421: Final map certified and recorded.

Zoning Code Amendments
Amendment No. Description of Zoning Ordinance Modification ZCA No. 25-21 Amended the Zoning Ordinance to strictly prohibit the establishment of smoke shops, smoking lounges, and tobacco stores in all zoning districts within the City of Shafter.

ZCA No. 25-22 Amended the Zoning Ordinance to allow hydrogen production within the Industrial (I) zone district, subject to the review and formal approval of a Conditional Use Permit.

ZCA No. 25-23
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108 SHAFTER OPERATING BUDGET 2026/27

Amendment No. Description of Zoning Ordinance Modification Modified standard text within the Zoning Ordinance to ensure complete compliance with recent updates to California State law regarding ADUs and JADUs (Accessory Dwelling Units).

General Plan Amendments & Zone Changes
GPA No. 23-39 & Zone Change No. 23-72: Amended the General Plan land use designation from Low Density Residential (LDR) to Medium High Density Residential (MHDR) and the zone district from R-1 to R-3 for an

8.72-acre parcel (APN 028-180-57) located at the northeast corner of Birch Street and East Los Angeles Avenue.

GPA No. 25-45 & Zone Change No. 25-79: Shifted the land use designation and zone district from Business Park (BP) to Industrial (I) for parcels (APNs 028-180-36 and 028-180-12) located at the northeast corner of Birch Street and East Los Angeles Avenue.

Zone Change No. 25-78: Changed the official zoning designation of APNs 027-170-02 and 027-170-03 from Downtown Commercial (DC) zoning to General Commercial (GC) zoning.

Economic Development & Community Support
Collaborated with and assisted the Economic Development Department in background research and comprehensive preparation of the city's Five-Year Strategy Action Plan.

Reviewed, verified, and approved eight special event permits to support city-wide community programming.

FISCAL YEAR 2026-27 GOALS & OBJECTIVES
General Plan & CEQA Documentation: Prepare the comprehensive draft General Plan Update, including a dedicated Environmental Justice Element per State law, and officially launch the Programmatic Environmental Impact Report (PEIR) documentation process in compliance with the California Environmental Quality Act.

Regional Housing Needs Allocation (RHNA): Formulate necessary zone changes and supporting environmental reports to rezone 187 acres to R-3 (Medium High Density Residential) to fully satisfy requirements from the Housing Element's state-mandated allocation.

Municipal Code Modernization: Draft and issue a formal Request for Proposals (RFP) to secure a professional consultant for a comprehensive review and complete update of the Shafter Municipal Code.

Process Digitalization: Finalize and launch the electronic land management system to allow modern online application submittals for Planning division tracks.

Public Information updates:

Update the public website to feature clear ADU/JADU baseline design examples and a transparent visual step-by-step application process for local residents per recent State laws.

Incorporate additional informational disclosures onto the website required under the city's newly adopted Housing Element.
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2026/27 SHAFTER OPERATING BUDGET 109

PLANNING
Planning
Actual Actual Budget 11Mo Actual Projection Budget
2023/24 2024/25 2025/26 2025/26 2025/26 2026/27
71-Fees for Service
410400-Planning Fees - Zone & Subdiv 303,744 632,523 310,000 435,189 450,000 500,000 Total 71-Fees for Service $303,744 $632,523 $310,000 $435,189 $450,000 $500,000 73-License & Permits
430000-Business License Fee 75,287 92,212 93,500 114,428 93,500 93,500 435000-Misc Permits 95 - - - - -
Total 73-License & Permits $75,382 $92,212 $93,500 $114,428 $93,500 $93,500 74-Fines, Forfeitures,
440200-Penalties 2,676 4,244 2,626 2,659 2,626 2,626
Total 74-Fines, Forfeitures, $2,676 $4,244 $2,626 $2,659 $2,626 $2,626 77-Grants & Donations
470020-CA KERNCOG HUD REAP 73,166 - - - - -
Total 77-Grants & Donations $73,166 $0 $0 $0 $0 $0
Revenues $454,968 $728,979 $406,126 $552,275 $546,126 $596,126 82-Wages & Benefits
500000-Full Time Wages 320,032 373,616 454,736 359,446 450,566 477,120 500100-Part Time Wages 8,403 1,637 - - - -
500400-Overtime 543 446 507 289 505 505
500500-Cellphone Allowance 1,208 1,326 1,394 1,184 1,380 1,380 500501-Auto Allowance 5,870 4,804 4,848 4,118 4,800 4,800 500506-Incentive- Bilingual Pay 1,930 3,078 2,337 2,809 2,304 3,312 500602-Unfunded Accr. Liab. (UAL) - 694 700 - 700 11,730 500604-PERS 26454 Misc. Pepra 33,667 29,520 32,764 26,671 32,764 34,437 500614-UAL 26454 Misc. PEPRA - 305 - 2,537 - -
500700-OPEB - Health Insurance 17,164 (343) - - - -
500800-Health Insurance 36,760 38,998 58,602 36,076 58,602 51,469 500801-Dental Insurance 1,056 1,095 1,613 1,018 1,613 1,507 500802-Vision Insurance 583 632 873 544 873 710
500803-Life Insurance 1,305 1,497 1,382 1,459 1,382 1,785 500880-Work Comp Insurance 5,917 5,267 4,249 3,526 4,249 4,536 509000-Payroll Taxes 26,334 29,245 34,171 27,950 34,171 35,960 Total 82-Wages & Benefits $460,773 $491,820 $598,176 $467,629 $593,909 $629,251 83-Planned Operations
510000-Office Supplies 1,637 2,213 2,020 1,244 2,020 2,020 510001-Departmental Supplies 1,598 2,526 3,030 3,146 3,030 3,030 510006-Food/Meals - 554 - 709 - -
510100-Service Agreements 924 978 1,919 787 1,919 1,919 510103-Postage & Freight 723 1,834 1,010 728 1,010 1,010 510104-Advertising 6,768 11,636 10,100 9,727 10,100 10,100 510106-Subscriptions & Dues 121 153 1,111 163 1,111 1,111 510110-Landscaping Services 1,520 - 3,030 - 3,030 3,030 510115-Recruitment 765 217 - - - -
510150-Software Subscription 13,202 7,310 36,461 4,948 36,461 36,461 510200-Repairs & Maintenance 2,146 165 3,030 - 3,030 3,030 510202-Hardware & Tools - - - 48 - -
510300-Vehicle Operations 13 - - - - -
510400-Professional Services 61,515 387,718 592,536 259,684 260,000 450,000 510501-Training 4,318 557 7,000 2,017 7,000 7,000
510505-Travel 4,404 3,529 3,000 1,790 3,000 3,000
Total 83-Planned Operations $99,653 $419,391 $664,247 $284,991 $331,711 $521,711 85-Required Operations
510807-Regulatory & Permitting - 3,067 3,131 - 3,131 3,131 Total 85-Required Operations $0 $3,067 $3,131 $0 $3,131 $3,131 88-Operations -Internal
520000-Asset Replace - - 7,727 - 7,727 7,727
520200-Internal ISF Chrg - Building 10,348 39,034 17,882 13,412 17,882 17,882 110 SHAFTER OPERATING BUDGET 2026/27

Planning
Actual Actual Budget 11Mo Actual Projection Budget
2023/24 2024/25 2025/26 2025/26 2025/26 2026/27
520300-Internal ISF Chrg - IT 39,113 38,387 47,966 35,975 47,966 47,966 520400-Internal ISF Chrg - Liability 34,384 44,506 43,860 32,895 43,860 43,860 Total 88-Operations -Internal $83,846 $121,928 $117,435 $82,281 $117,435 $117,435 90-Debt Service
550100-Principal Payments 2,231 - - - - -
Total 90-Debt Service $2,231 $0 $0 $0 $0 $0
Expenses $646,503 $1,036,205 $1,382,989 $834,901 $1,046,186 $1,271,528 Total Planning Net Surplus/(Deficit) ($191,534) ($307,222) ($976,863) ($282,624) ($500,060) ($675,402) Planning Commission
Actual Actual Budget 11Mo Actual Projection Budget
2023/24 2024/25 2025/26 2025/26 2025/26 2026/27
82-Wages & Benefits
500100-Part Time Wages 3,000 3,000 3,000 2,750 3,000 3,000 509000-Payroll Taxes 357 278 280 254 280 280
Total 82-Wages & Benefits $3,357 $3,278 $3,280 $3,004 $3,280 $3,280 83-Planned Operations
510000-Office Supplies 29 5 - - - -
510001-Departmental Supplies - 63 - - - -
Total 83-Planned Operations $29 $67 $0 $0 $0 $0
Expenses $3,386 $3,345 $3,280 $3,004 $3,280 $3,280
Total Planning Commission Net Surplus/
(Deficit)
($3,386) ($3,345) ($3,280) ($3,004) ($3,280) ($3,280)
2026/27 SHAFTER OPERATING BUDGET 111

112 SHAFTER OPERATING BUDGET 2026/27

POLICE DEPARTMENT
Public Safety • Community Engagement • Modernized Enforcement & Response

DESCRIPTION OF MAJOR SERVICES
The Shafter Police Department is dedicated to preserving life, protecting property, and maintaining social order through fair, compassionate, and proactive enforcement strategies. The department balances technological advancement with collaborative civic outreach to ensure safe neighborhoods and business districts across all sectors of the city.

PERFORMANCE MEASURES & OPERATIONAL METRICS (2025)
The following table outlines key statistical metrics, service responses, and enforcement activities handled by department personnel during the 2025 calendar year:

Performance Measure Category Total Volume Recorded
Total Incidents Handled 23,986 Incidents
Officer-Initiated Activities (42% of total volume) 10,136 Activities 911 Emergency Emergency Emergency Calls Received 7,516 Calls Total Reports Prepared/Taken 2,936 Reports
Total Arrests Effected 1,267 Arrests
Traffic Citations Issued 1,178 Citations
FISCAL YEAR 2025-26 HIGHLIGHTS & ACCOMPLISHMENTS
Personnel Management & Staffing Expansion
Force Stabilization: Successfully filled nine officer positions and two dispatcher positions to strengthen operational field coverage and communications capacity.

Leadership Addition: Appointed Brian Knox as the new Assistant Police Chief to enhance tactical command structure.

Support Staff Expansion: Added Amber York as Property and Evidence Technician and transitioned Community Service Officer Jacub Bill into a permanent position within the Police Department.

Strategic Patrol & Tactical Programs
Southeast Expansion: Continued targeted expansion of existing patrol presence throughout the Southeast portion of the city.

Fleet & Traffic Modernization: Added 4 Patrol Units to the fleet, including the department's first specialized Commercial Traffic Enforcement unit.

Motorcycle Unit Deployment: Successfully launched a dedicated Motorcycle Unit to improve traffic enforcement and maneuverability.
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2026/27 SHAFTER OPERATING BUDGET 113

K-9 Program Reimplementation: Re-established the active K-9 program with the successful onboarding of Officer Snyder and K-9 Dago.

Drone (UAS) Expansion: Expanded the Drone Program infrastructure, which currently operates with two certified operators and four operational drones.

Narcotics Interdiction: Implemented a specialized Fentanyl Task Force, deploying a dedicated Community Service Officer alongside specialized field equipment.

Technology Integration & Field Procurement
AXON Enterprise Ecosystem: Fully implemented the AXON Body Worn Camera program, Fleet 3 in-car systems, and secure cloud management via Evidence.com.

Digital Citation Platforms: Successfully integrated and deployed the E-Cite digital citation processing platform.

LPR Network Expansion: Expanded the "Flock" automated license plate reader network from 25 to 35 cameras strategically installed citywide.

Tactical Equipment: Procured and deployed Stop Sticks across field units to increase safety during vehicle pursuit management.

Civic Dialogue: Significantly expanded communication channels and community visibility through active social media networks.

FISCAL YEAR 2026-27 GOALS & OBJECTIVES
Facility Upgrades & Field Infrastructure
Southeast Substation Development: Finalize structural construction and ensure continuous field staffing for the new Southeast Police Substation.

Advanced Security Networks: Finalize Phase 3 of facility security camera upgrades to establish a comprehensive 360-degree security camera view for both the Shelter and the Range facilities.

Disaster Preparedness: Author and complete a formalized Emergency Management Plan for disaster preparedness specifically detailing the programmatic response for the Animal Services Agency.

Community Engagement & Public Communication
Civic Programs: Expand the annual "Shop with a Cop" program and continue robust grassroots civic engagement via organized "Coffee with a Cop" events and the annual National Night Out.

Enhanced Digital Communication: Heighten department social media presence by introducing structured weekly PSAs/posts and bi-weekly formal video messaging streams.

Tactical & Specialized Support Services
Drone First Responder (DFR) Capacity: Expand the Unmanned Aircraft Systems (UAS) drone framework by establishing an active Drone First Responder deployment profile.

Recruitment Frameworks: Maintain active, rigorous recruitment tracks to attract and onboard highly qualified professional applicants.
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114 SHAFTER OPERATING BUDGET 2026/27

POLICE
Police
Actual Actual Budget 11Mo Actual Projection Budget
2023/24 2024/25 2025/26 2025/26 2025/26 2026/27
70-Taxes
400101-Sales Tax - Prop 172 33,939 39,929 38,885 30,667 38,885 38,885 Total 70-Taxes $33,939 $39,929 $38,885 $30,667 $38,885 $38,885 71-Fees for Service
410011-In-Kind Contributions - - 130,000 - 130,000 130,000 410500-Police Fees - Misc 27,386 23,843 28,916 19,193 21,000 21,000 410501-Police Fees - Vehicle Impound 23,998 50,193 37,683 30,251 37,683 37,683 410502-Police Feees - Range 20,495 21,565 18,500 16,414 18,500 18,500 410503-Police Fees-SRO 131,200 183,272 80,000 68,547 80,000 80,000 Total 71-Fees for Service $203,079 $278,873 $295,099 $134,405 $287,183 $287,183 74-Fines, Forfeitures,
440002-Fines - Police 26,854 34,458 16,160 20,593 22,000 22,000 Total 74-Fines, Forfeitures, $26,854 $34,458 $16,160 $20,593 $22,000 $22,000 77-Grants & Donations
470000-CA Grant 21,878 318,040 - 23,675 - -
470002-CA Grant - OTS - 7,587 - - - -
470003-CA Grant - AB109 7,598 80,856 - 48,449 48,500 -
470004-CA Grant - POST Train Reimb 23,077 26,777 - 35,081 29,886 - Total 77-Grants & Donations $52,553 $433,260 $0 $107,204 $78,386 $0 79-Transfers-In
490202-Trans In - SLEF 205,927 194,663 - - 190,000 180,000 Total 79-Transfers-In $205,927 $194,663 $0 $0 $190,000 $180,000 Revenues $522,352 $981,183 $350,144 $292,869 $616,454 $528,068 82-Wages & Benefits
500000-Full Time Wages 3,858,542 4,565,188 6,181,263 4,391,728 6,449,544 6,494,478 500100-Part Time Wages 195,010 179,718 27,520 95,811 26,918 55,460 500400-Overtime 241,879 431,953 171,731 353,783 171,700 200,000 500401-Overtime - Court 132 1,964 6,060 1,045 6,060 6,060 500406-Overtime - Holiday 53,261 104,776 120,000 97,572 120,000 120,000 500500-Cellphone Allowance 3,163 4,472 6,120 4,794 6,060 6,060 500501-Auto Allowance - 2,897 4,848 4,118 4,800 4,800
500502-Uniform & Equipment Allowance 37,342 34,869 41,333 59,410 41,300 66,725 500503-Education Reimbursement 7,766 3,395 4,000 554 4,000 - 500504-One-Time Compensation 126,138 - - - - -
500506-Incentive- Bilingual Pay 60,512 84,154 91,890 80,018 91,818 98,337 500507-Incentive- Degree 21,599 36,591 42,143 29,786 42,105 30,543 500508-Incentive-Certificate Pay 133,148 177,340 176,610 173,418 175,330 227,259 500509-Incentive-Canine Handler 1,261 - - 886 - 2,598
500510-Incentive-Training Officer - 2,902 - 5,999 - 1,771 500512-Incentive- Traffic - 39 - 668 - -
500513-Incentive- Detective - 591 - 2,772 - 4,014
500602-Unfunded Accr. Liab. (UAL) - 17,607 17,620 - 17,620 298,151 500603-PERS 3069 Misc. Classic 57,356 51,694 51,772 55,751 51,772 68,491 500604-PERS 26454 Misc. Pepra 47,177 46,289 64,012 51,041 64,012 73,029 500605-PERS 3070 Safety Classic 258,131 203,290 208,847 165,027 208,847 236,851 500606-PERS 25405 Safety Pepra 338,265 369,564 601,702 401,514 601,702 589,147 500613-UAL 3069 Misc. Classic - 3,896 - 29,346 - -
500614-UAL 26454 Misc. PEPRA - 466 - 3,992 - -
500615-UAL 3070 Safety Classic - 17,358 - 134,863 - -
500616-UAL 25405 Safety PEPRA - 1,538 - 12,434 - -
500700-OPEB - Health Insurance 14,644 3,324 7,500 8,176 7,500 - 500800-Health Insurance 649,974 757,274 1,108,996 791,800 1,108,996 1,213,809 500801-Dental Insurance 18,278 20,679 30,310 20,444 30,310 32,722 500802-Vision Insurance 8,372 9,288 13,510 9,092 13,510 13,653 500803-Life Insurance 14,174 16,571 16,832 17,379 16,832 21,773 500880-Work Comp Insurance 291,776 545,033 829,659 602,686 829,659 848,039 2026/27 SHAFTER OPERATING BUDGET 115

Police
Actual Actual Budget 11Mo Actual Projection Budget
2023/24 2024/25 2025/26 2025/26 2025/26 2026/27
509000-Payroll Taxes 351,588 417,137 492,363 392,347 492,363 516,382 Total 82-Wages & Benefits $6,789,489 $8,111,857 $10,316,641 $8,001,848 $10,582,758 $11,230,152 83-Planned Operations
510000-Office Supplies 16,687 32,466 30,000 15,910 21,500 30,000 510001-Departmental Supplies 104,955 155,925 88,582 143,591 81,500 100,000 510006-Food/Meals - 3,913 - 1,191 1,000 2,000
510014-Canine Supplies K9 1,243 - - 10,715 - 10,000
510100-Service Agreements 13,152 10,719 10,000 7,371 10,700 11,000 510103-Postage & Freight 1,981 2,240 2,000 1,354 1,500 1,500 510105-Software Licensing 3,932 - - - - -
510106-Subscriptions & Dues 628 959 1,500 2,131 1,559 2,000 510109-Janitorial Services 51,888 1,760 - 8,800 - -
510113-CA Law Enfc Telcom Sys (CLETS) 9,906 9,906 10,000 9,230 10,000 10,000 510115-Recruitment 71,311 42,931 46,092 31,748 72,000 75,000 510120-DUI Crime Lab 11,213 13,303 15,000 20,062 20,062 20,000 510150-Software Subscription 45,480 171,038 137,409 55,066 129,310 121,000 510155-IT Subscription 64,158 - - - - -
510200-Repairs & Maintenance 6,458 2,243 15,000 5,080 3,280 7,500 510202-Hardware & Tools - 196,991 41,886 28,537 32,470 - 510204-Equipment Repair 6,379 55,963 10,500 24,730 - -
510205-Building Repair & Maintenance 19,589 1,992 498 248 746 - 510300-Vehicle Operations 94,467 125,987 150,000 102,192 150,000 150,000 510302-Vehicle Operations - Fuel 118,851 145,686 150,500 138,130 150,000 150,500 510400-Professional Services 29,768 33,269 52,000 37,853 36,800 52,000 510501-Training 28,152 43,642 75,000 45,536 75,000 75,000 510505-Travel 47,426 104,693 75,000 84,984 66,500 75,000 510602-Property Rental - 25,572 35,418 30,381 - -
Total 83-Planned Operations $747,622 $1,181,196 $946,386 $865,401 $863,927 $892,500 85-Required Operations
510701-Communications 77,687 70,187 71,143 61,574 71,143 69,000 510704-Water 8,707 9,022 12,000 10,361 12,000 12,000
510705-Sewer 2,860 2,860 3,500 2,907 3,500 3,500
510706-Refuse 3,472 6,406 7,500 5,976 7,500 7,500
510707-Power 83,277 99,372 106,500 82,819 106,500 106,500 510708-Natural Gas 1,531 1,734 1,200 1,658 1,200 1,200
510809-Assessment fees 2,837 - 5,050 - 5,050 5,050
Total 85-Required Operations $180,371 $189,581 $206,893 $165,294 $206,893 $204,750 88-Operations -Internal
520000-Asset Replace - - 175,134 - 175,134 175,134
520100-Internal ISF Chrg - Shop 128,412 118,221 98,961 74,221 98,961 98,961 520200-Internal ISF Chrg - Building 133,210 169,560 240,244 180,183 240,244 240,244 520300-Internal ISF Chrg - IT 678,808 570,824 713,241 534,931 713,241 713,241 520400-Internal ISF Chrg - Liability 352,574 455,640 446,075 338,147 446,075 446,075 Total 88-Operations -Internal $1,293,004 $1,314,246 $1,673,655 $1,127,482 $1,673,655 $1,673,655 90-Debt Service
550000-Interest Expense - 116 - - - -
550100-Principal Payments 18,528 849 - - - -
Total 90-Debt Service $18,528 $965 $0 $0 $0 $0
92-Capital Outlay
570000-Furniture & Fixtures - 12,287 - - - -
570100-Automotive Equipment 254,970 236,762 381,765 322,065 85,779 - 570200-Machinery & Equipment 106,319 208,278 312,417 96,567 316,626 - Total 92-Capital Outlay $361,289 $457,327 $694,181 $760,572 $402,404 $0 116 SHAFTER OPERATING BUDGET 2026/27

Police
Actual Actual Budget 11Mo Actual Projection Budget
2023/24 2024/25 2025/26 2025/26 2025/26 2026/27
93-Capital Projects
580200-Capital Prj.- Buildings & Imp. 180,823 199,090 5,131,804 73,011 5,131,804 650,000 Total 93-Capital Projects $180,823 $199,090 $5,131,804 $107,552 $5,131,804 $650,000 Expenses $9,571,125 $11,454,262 $18,969,560 $11,028,149 $18,861,441 $14,651,057 Total Police Net Surplus/(Deficit) ($9,048,774) ($10,473,081) ($18,619,416) ($10,735,283) ($18,244,988) ($14,122,989) 2026/27 SHAFTER OPERATING BUDGET 117

ANIMAL SERVICES DEPARTMENT
Animal Welfare • Public Safety • Compassionate Care & Community Education

DESCRIPTION OF MAJOR SERVICES
The Shafter Animal Services Department is dedicated to safeguarding public health and safety while promoting compassionate care, responsible pet ownership, and humane treatment of all animals within the community. The agency administers field enforcement operations, operates the municipal shelter facility, coordinates public low-cost clinical programs, and maintains crucial digital databases to ensure tracking compliance and animal welfare.

PERFORMANCE MEASURES & OPERATIONAL METRICS
The following table outlines key quantitative tracking measures and municipal code enforcement outcomes managed by department personnel:

Performance Measure / Operational Metric Category Annual Volume Tracked Total Animals Handled by Animal Control Staff (2% increase from prior year) 3,141 Animals Total Field Incidents Handled (21% increase from prior year) 1,413 Incidents Total Leash Law Violations Processed (Warning / Verbal / Citation) 483 Violations Total Licensing Violations Processed (Warning / Verbal / Citation) 303 Violations Total Municipal Code General Violations (Warning / Verbal / Citation) 187 Violations Official Animal Quarantines Effected 19 Quarantines
FISCAL YEAR 2025-26 HIGHLIGHTS & ACCOMPLISHMENTS
Field Operations & Staffing Expansion
Expanded Service Window: Increased active Field Service operations to a comprehensive seven-day-a-week schedule following the successful onboarding of Animal Control Officer Mark Meyer.

Staffing Capacity Stabilized: Successfully recruited and backfilled the remaining Animal Shelter Services Worker position with the addition of Animal Services Worker Felicia Arismendez.

Operational Milestones: Successfully managed a 21% year-over-year escalation in field incidents (1,413 total) and a 2% volume expansion in shelter operations, intake-processing 3,141 total animals.

Strategic Rebranding & Community Engagement
Department Rebranding: Executed a highly successful departmental transition and public rebrand to Shafter Animal Services to reflect localized modern care profiles.

Public Wellness Programs: Successfully expanded community Vaccination Clinics onto a fixed bi-monthly operational schedule.

Spay & Neuter Access: Significantly enlarged the Public Spay and Neuter Program by independently procuring vital private financial donations.
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118 SHAFTER OPERATING BUDGET 2026/27

Civic Integration: Enhanced the city's community outreach strategy through a highly interactive and engaging public social media presence.

Facility Modernization & Infrastructure Security
Security Infrastructure: Installed comprehensive security camera upgrades targeting the full exterior footprint of the municipal Shelter facility.

Illumination Upgrades: Upgraded exterior site lighting to maximize perimeter security and enhance late-night camera functionality.

Alarm System Overhaul: Executed a comprehensive Shelter Security Alarm Upgrade featuring expanded localized zone coverage, remote mobile access control, and digital disarming modules.

Software Migration: Completed a critical database architecture upgrade and asset data migration to the Sequel Server / Shelter Pro system framework.

FISCAL YEAR 2026-27 GOALS & OBJECTIVES
Professionalization & State Certification Standards
Officer Field Training: Ensure all incoming staff members successfully complete mandatory staterecommended training programs to secure the official **Certified Animal Control Officer (CACO)** designation.

Management Professionalization: Secure the formal state-recommended **Certified Animal Welfare Administrator (CAWA)** credential for the active Animal Services Manager.

Disaster Preparedness Planning: Draft, refine, and finalize a comprehensive Emergency Management Plan for Disaster Preparedness explicitly governing the Animal Services Agency's logistical response profiles.

Clinical Expansion & Public Wellness
Veterinary Infrastructure: Maintain the established bi-monthly public vaccination clinics and introduce new Quarterly Wellness Mobile Veterinary Services to expand reach.

Community Outreach Integration: Maintain active departmental alignment with broader city safety outreach programs, including regular participation in National Night Out, "Coffee with a Cop" sessions, and "Shop with a Cop" initiatives.

Infrastructure, Technology, & Media Visibility
Southeast Substation Deployment: Provide active personnel deployment and asset support for the continuous staffing of the upcoming Southeast Substation facility.

Camera Network Finalization: Conclude Phase 3 infrastructure updates to establish a continuous 360-degree security camera viewing profile for both the Shelter and Range footprints.

Public Relations Expansion: Heighten municipal communications by implementing a structured social media schedule, providing informative weekly Public Service Announcements (PSAs)/posts alongside bi-weekly educational video messaging streams.

Unmanned Aerial Support: Collaborate on the ongoing scaling of the Unmanned Aircraft Systems (UAS) drone framework to leverage specialized Drone First Responder capabilities.

Talent Onboarding: Continue to proactively recruit, screen, and onboard qualified professional applicants to fill active vacancy targets.
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2026/27 SHAFTER OPERATING BUDGET 119

ANIMAL CONTROL
Animal Control
Actual Actual Budget 11Mo Actual Projection Budget
2023/24 2024/25 2025/26 2025/26 2025/26 2026/27
71-Fees for Service
411000-Animal Control - Misc 6,595 6,970 5,050 4,086 5,050 5,050 411001-Animal Control - Shelter Fees 2,080 2,040 1,800 2,715 1,800 1,800 411002-Animal Control - Adoption Fees 6,495 4,280 8,500 3,680 8,500 8,500 Total 71-Fees for Service $15,170 $13,290 $15,350 $10,481 $15,350 $15,350 73-License & Permits
430100-Animal License Fee 3,370 2,170 3,232 2,520 3,232 3,232 Total 73-License & Permits $3,370 $2,170 $3,232 $2,520 $3,232 $3,232 77-Grants & Donations
470300-Donations - Misc 6,586 - - - - -
Total 77-Grants & Donations $6,586 $0 $0 $0 $0 $0
Revenues $25,126 $15,460 $18,582 $13,001 $18,582 $18,582 82-Wages & Benefits
500000-Full Time Wages 227,279 245,280 401,616 283,205 399,275 397,568 500400-Overtime 18,215 47,320 7,678 31,970 7,575 7,700
500406-Overtime - Holiday 278 352 - 183 - -
500500-Cellphone Allowance 1,208 1,201 1,212 1,030 1,200 1,200 500502-Uniform & Equipment Allowance 2,669 1,314 - 2,850 - 1,900 500504-One-Time Compensation 699 - - - - -
500506-Incentive- Bilingual Pay 4,382 4,686 4,877 2,932 4,848 2,880 500507-Incentive- Degree 3,883 4,686 4,848 1,342 4,848 - 500602-Unfunded Accr. Liab. (UAL) - 678 690 - 690 11,675 500603-PERS 3069 Misc. Classic 15,972 13,670 14,308 14,355 14,308 18,471 500604-PERS 26454 Misc. Pepra 11,491 10,780 13,408 13,118 13,408 19,691 500613-UAL 3069 Misc. Classic - 1,421 - 11,135 - -
500614-UAL 26454 Misc. PEPRA - 133 - 1,106 - -
500800-Health Insurance 32,933 37,372 50,784 52,579 50,784 70,807 500801-Dental Insurance 1,090 1,036 1,586 1,234 1,586 1,888 500802-Vision Insurance 477 455 709 522 709 751
500803-Life Insurance 990 1,035 960 1,217 960 1,656
500880-Work Comp Insurance 20,318 37,974 42,866 45,328 42,866 59,525 509000-Payroll Taxes 20,673 23,487 21,660 25,107 21,660 30,185 Total 82-Wages & Benefits $362,557 $432,879 $567,201 $489,212 $564,717 $625,897 83-Planned Operations
510000-Office Supplies 244 318 1,395 1,142 1,500 2,500
510001-Departmental Supplies 17,069 22,805 34,000 26,375 23,000 30,000 510006-Food/Meals - 32 105 105 - -
510100-Service Agreements 18,235 15,932 17,000 13,364 17,000 17,000 510103-Postage & Freight 22 99 100 18 100 100
510105-Software Licensing 295 - - - - -
510106-Subscriptions & Dues 100 192 - 42 - -
510111-Vet Care Services 114 - - - - -
510115-Recruitment 475 307 1,199 1,199 1,200 1,200
510150-Software Subscription - 1,753 1,970 1,962 1,950 1,950 510200-Repairs & Maintenance 17,963 7,172 2,760 433 6,000 3,000 510300-Vehicle Operations 4,823 2,860 11,801 7,684 13,000 13,000 510302-Vehicle Operations - Fuel 11,272 13,099 18,700 9,422 18,000 18,000 510400-Professional Services 1,323 261 3,240 3,511 - -
510501-Training 720 77 3,000 1,679 3,000 4,000
510505-Travel 240 - 2,000 2,915 2,000 4,000
Total 83-Planned Operations $72,895 $64,906 $97,270 $74,709 $86,750 $94,750 85-Required Operations
510701-Communications 2,058 2,000 2,100 1,946 2,100 2,100 510704-Water 2,945 3,037 3,650 2,918 3,650 3,650
510705-Sewer 1,478 1,515 1,800 1,540 1,800 1,800
510706-Refuse 4,640 4,954 6,400 5,618 6,400 6,400
510707-Power 12,556 6,486 5,700 5,022 5,700 5,700
120 SHAFTER OPERATING BUDGET 2026/27

Animal Control
Actual Actual Budget 11Mo Actual Projection Budget
2023/24 2024/25 2025/26 2025/26 2025/26 2026/27
510708-Natural Gas 8,010 5,801 5,000 7,288 5,000 5,000
510809-Assessment fees 518 - - - - -
Total 85-Required Operations $32,206 $23,794 $24,650 $24,333 $24,650 $24,650 88-Operations -Internal
520100-Internal ISF Chrg - Shop 11,535 6,333 7,812 5,859 7,812 7,812 520200-Internal ISF Chrg - Building 26,871 92,853 38,987 29,240 38,987 38,987 520300-Internal ISF Chrg - IT 61,223 58,173 72,687 54,515 72,687 72,687 520400-Internal ISF Chrg - Liability 22,543 29,179 28,754 21,566 28,754 28,754 Total 88-Operations -Internal $122,171 $186,538 $148,240 $111,180 $148,240 $148,240 93-Capital Projects
580300-Capital Prj.- Other Imp. - 32,225 32,225 22,552 32,225 - Total 93-Capital Projects $0 $32,225 $32,225 $54,777 $32,225 $0 Expenses $589,829 $740,342 $869,586 $754,211 $856,582 $893,537 Total Animal Control Net Surplus/(Deficit) ($564,702) ($724,883) ($851,005) ($741,211) ($838,000) ($874,955) Veterinary Care
Actual Actual Budget 11Mo Actual Projection Budget
2023/24 2024/25 2025/26 2025/26 2025/26 2026/27
83-Planned Operations
510001-Departmental Supplies 231 925 - - - -
510012-Medical Supplies 19,175 25,823 17,980 17,636 13,000 30,000 510100-Service Agreements 1,582 - - - - -
510106-Subscriptions & Dues 14,638 16,250 16,450 12,638 16,450 19,000 510111-Vet Care Services 50,811 55,311 71,000 53,605 81,000 90,000 510124-Spay/Neuter Expenses 44,082 26,360 27,000 9,596 33,000 33,000 Total 83-Planned Operations $130,519 $124,669 $132,430 $98,250 $143,450 $172,000 Expenses $130,519 $124,669 $132,430 $98,250 $143,450 $172,000 Total Veterinary Care Net Surplus/(Deficit) ($130,519) ($124,669) ($132,430) ($98,249) ($143,450) ($172,000) 2026/27 SHAFTER OPERATING BUDGET 121

122 SHAFTER OPERATING BUDGET 2026/27

ENGINEERING & PUBLIC WORKS DEPARTMENT
Capital Improvement Program (CIP) • Infrastructure Development • Utility Systems

DESCRIPTION OF MAJOR SERVICES
The Public Works Department is responsible for the planning, design, construction, and maintenance of the City’s infrastructure systems, including engineering, water, sewer, streets, and parks. It plays a critical role in supporting community growth by delivering reliable core services and advancing strategic capital improvement projects.

Engineering Division: Leads the delivery of the City’s Capital Improvement Program (CIP), providing project design, plan reviews, construction management, and inspection services.

Water & Sewer Divisions: Responsible for the operation, maintenance, and expansion of utility systems, focusing on expanding groundwater production and capacity.

Streets & Parks Divisions: Maintained roadways, sidewalks, drainage, and city recreational areas to improve safety, accessibility, and community aesthetic.

FISCAL YEAR 2025-26 MAJOR CAPITAL PROJECTS
Project Phase Active Infrastructure Initiatives
Design Phase Core City Pedestrian & Bicycle Improvements • East Tulare Ave Pedestrian & Bike Improvements • North Shafter Ave Pedestrian & Bike Improvements • Tank 3B Planning and Design
Environmental / ROW Highway 43 & Santa Fe Way Roundabout • Seventh Standard Road Widening (Galpin Street to Highway 43)
Final Design / Pre-Con Zerker Road Reconstruction (Phase IV) • Highway 43 & Seventh Standard Road Roundabout • Lerdo Highway Reconstruction (Valley St. to Schnadit St.) • Well 22 & 23 Development • Wastewater Treatment Plant Upgrade and Expansion Construction Phase Annual Residential Street Improvement Program • Gossamer Grove Police Substation • Aquatics Center Restoration and Building Improvements • North Shafter Community Park
FISCAL YEAR 2026-27 GOALS & OBJECTIVES
Prioritize moving key projects forward into physical construction, including major roadway tracks like Zerker Road Reconstruction Phase IV and Lerdo Highway Reconstruction.

Advance regionally significant transportation assets such as the Highway 43 roundabout and the comprehensive Wastewater Treatment Plant Upgrade and Expansion.

Progress critical water infrastructure projects, emphasizing Well 22 and Well 23 to expand system capacity.

Deliver major community-centric public facilities including the finalized Aquatics Center and North Shafter Community Park.

Maintain active momentum across the entire Capital Improvement Plan (CIP) framework, ensuring efficient implementationfiscal responsibilityand high quality of life •
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2026/27 SHAFTER OPERATING BUDGET 123

ENGINEERING
Engineering
Actual Actual Budget 11Mo Actual Projection Budget
2023/24 2024/25 2025/26 2025/26 2025/26 2026/27
71-Fees for Service
410700-Engineering Fees - Misc 25,010 245,626 450,000 45,680 65,000 120,000 410701-Offsite Plan Check and Inspect 32,823 511,192 35,350 103,365 140,000 200,000 Total 71-Fees for Service $57,833 $756,818 $485,350 $149,045 $205,000 $320,000 73-License & Permits
430200-Encroachment Permit 7,938 17,863 8,000 15,517 12,500 12,500 Total 73-License & Permits $7,938 $17,863 $8,000 $15,517 $12,500 $12,500 Revenues $65,771 $774,681 $493,350 $164,562 $217,500 $332,500 82-Wages & Benefits
500000-Full Time Wages 496,029 579,008 710,492 539,041 614,547 763,456 500100-Part Time Wages 3,614 3,996 16,834 2,219 16,748 17,154 500400-Overtime 211 283 303 - 303 300
500500-Cellphone Allowance 4,477 5,436 5,569 4,644 5,520 6,120 500501-Auto Allowance 5,448 6,066 6,105 4,450 6,060 4,560 500502-Uniform & Equipment Allowance 886 1,232 2,020 716 2,020 - 500504-One-Time Compensation 29,050 - - - - -
500506-Incentive- Bilingual Pay 1,073 3,397 3,774 2,853 3,744 3,024 500602-Unfunded Accr. Liab. (UAL) - 1,274 1,290 - 1,290 18,673 500603-PERS 3069 Misc. Classic 18,522 9,545 10,007 8,691 10,007 10,491 500604-PERS 26454 Misc. Pepra 34,114 37,595 38,815 34,426 38,815 50,745 500613-UAL 3069 Misc. Classic - 781 - 6,876 - -
500614-UAL 26454 Misc. PEPRA - 366 - 3,074 - -
500700-OPEB - Health Insurance 6,282 6,331 - - - -
500800-Health Insurance 62,061 84,655 81,608 93,539 81,608 152,357 500801-Dental Insurance 1,657 2,095 2,001 2,101 2,001 3,387 500802-Vision Insurance 693 879 827 902 827 1,440
500803-Life Insurance 1,899 2,279 2,175 2,180 2,175 2,432 500880-Work Comp Insurance 16,239 14,509 9,971 8,735 9,971 12,114 509000-Payroll Taxes 37,873 43,442 46,315 39,607 46,315 57,576 Total 82-Wages & Benefits $720,127 $803,169 $938,107 $754,054 $841,951 $1,103,829 83-Planned Operations
510000-Office Supplies 5,151 1,811 3,500 1,623 2,500 2,500 510001-Departmental Supplies 6,595 5,875 5,000 6,561 5,000 5,000 510006-Food/Meals - 392 - 1,299 750 1,000
510100-Service Agreements 9,940 5,832 5,000 6,231 6,500 6,500 510103-Postage & Freight 96 325 200 244 250 250
510105-Software Licensing 64 - - 1 - -
510106-Subscriptions & Dues 701 1,471 700 1,059 700 700 510109-Janitorial Services 30,448 - - - - -
510110-Landscaping Services - 130 - - - -
510115-Recruitment 14,683 - - 494 200 200
510150-Software Subscription 22,278 37,258 40,000 21,491 40,000 40,000 510155-IT Subscription - - - 80 - -
510200-Repairs & Maintenance 1,962 37 1,000 - - -
510202-Hardware & Tools 5,301 2,216 4,060 7,703 8,500 5,000 510205-Building Repair & Maintenance 2,615 - - 1,252 - - 510300-Vehicle Operations 4,914 6,354 5,500 6,062 5,500 5,500 510302-Vehicle Operations - Fuel 8,272 19,838 24,000 15,288 20,000 20,000 510400-Professional Services 3,937 1,803 2,000 4,576 2,000 2,000 510401-Engineering Services 60,283 42,917 102,060 59,430 90,000 90,000 510501-Training 8,897 8,319 10,000 726 5,000 7,500
510505-Travel 9,707 7,119 10,000 4,160 7,500 10,000
Total 83-Planned Operations $195,843 $141,696 $213,020 $185,097 $194,400 $196,150 85-Required Operations
510701-Communications 5,291 3,853 4,000 3,801 4,000 4,000 510704-Water 633 608 700 558 700 700
510705-Sewer 37 38 50 38 50 50
510706-Refuse 2,941 277 560 - 560 560
124 SHAFTER OPERATING BUDGET 2026/27

Engineering
Actual Actual Budget 11Mo Actual Projection Budget
2023/24 2024/25 2025/26 2025/26 2025/26 2026/27
510707-Power 550 85 105 72 105 105
510807-Regulatory & Permitting - 379 400 805 400 400
510809-Assessment fees 3,127 - - - - -
Total 85-Required Operations $12,579 $5,240 $5,815 $5,274 $5,815 $5,815 88-Operations -Internal
520100-Internal ISF Chrg - Shop 16,093 10,555 13,022 9,767 13,022 13,022 520200-Internal ISF Chrg - Building 12,666 39,791 21,885 16,414 21,885 21,885 520300-Internal ISF Chrg - IT 49,486 47,337 59,148 44,361 59,148 59,148 520400-Internal ISF Chrg - Liability 48,527 62,812 61,900 46,425 61,900 61,900 Total 88-Operations -Internal $126,772 $160,496 $155,955 $116,966 $155,955 $155,955 90-Debt Service
550100-Principal Payments 3,765 - - - - -
Total 90-Debt Service $3,765 $0 $0 $0 $0 $0
92-Capital Outlay
570100-Automotive Equipment - 32,070 - - - -
Total 92-Capital Outlay $0 $32,070 $0 $0 $0 $0
Expenses $1,059,085 $1,142,672 $1,312,896 $1,061,392 $1,198,121 $1,461,749 Total Engineering Net Surplus/(Deficit) ($993,317) ($367,990) ($819,546) ($896,830) ($980,621) ($1,129,249) 2026/27 SHAFTER OPERATING BUDGET 125

126 SHAFTER OPERATING BUDGET 2026/27

�treets �escrip�on o� �a�or �er�ices�
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 2025-26 Highlights and Accomplishments
 Zerker Road Reconstruc�on – Phase III
 Technologies for Street Monitoring and Management
Fiscal Year 2026-27 �oals and ���ec��es
 Con�nue major thoroughfare improvements
 Annual residen�al street project
 Pedestrian/bicycle lane improvements
 Traffic calming and safety projects
2026/27 SHAFTER OPERATING BUDGET 127

STREETS
Streets
Actual Actual Budget 11Mo Actual Projection Budget
2023/24 2024/25 2025/26 2025/26 2025/26 2026/27
71-Fees for Service
410011-In-Kind Contributions - - 20,000 - 20,000 20,000 410801-Streets Fees - Sweeping 2,739 2,739 1,400 5,634 6,500 6,500 Total 71-Fees for Service $2,739 $2,739 $21,400 $5,634 $26,500 $26,500 78-Other Revenue
480100-Misc Refunds 4,255 4,028 - - - -
Total 78-Other Revenue $4,255 $4,028 $0 $0 $0 $0
79-Transfers-In
490305-Trans In - Traffic Mithigation - - 40,000 - - -
Total 79-Transfers-In $0 $0 $40,000 $0 $0 $0
Revenues $6,995 $6,767 $61,400 $5,634 $26,500 $26,500
82-Wages & Benefits
500000-Full Time Wages 917,910 1,073,418 1,007,780 781,860 1,118,690 959,948 500400-Overtime 9,150 6,943 6,022 7,321 5,500 6,050
500406-Overtime - Holiday - 326 - 145 - -
500500-Cellphone Allowance 2,975 2,400 2,240 1,785 2,220 1,980 500501-Auto Allowance 1,937 2,186 2,200 1,574 2,184 1,584 500502-Uniform & Equipment Allowance 10,548 11,066 10,000 8,383 10,000 675 500504-One-Time Compensation 14,889 - - - - -
500506-Incentive- Bilingual Pay 9,758 9,492 10,091 6,900 9,648 7,920 500508-Incentive-Certificate Pay - 119 3 235 - 292
500602-Unfunded Accr. Liab. (UAL) - 2,553 2,575 - 2,575 33,399 500603-PERS 3069 Misc. Classic 70,559 43,287 40,475 34,754 40,475 43,249 500604-PERS 26454 Misc. Pepra 48,310 43,369 61,602 38,755 61,602 47,334 500613-UAL 3069 Misc. Classic - 3,149 - 26,660 - -
500614-UAL 26454 Misc. PEPRA - 399 - 3,441 - -
500700-OPEB - Health Insurance 2,532 12,936 - 7,926 - - 500800-Health Insurance 219,066 204,165 263,373 192,200 263,373 254,040 500801-Dental Insurance 6,835 6,198 8,038 5,465 8,038 7,348 500802-Vision Insurance 3,084 2,807 3,633 2,463 3,633 3,075 500803-Life Insurance 3,918 3,794 3,621 3,315 3,621 3,884 500880-Work Comp Insurance 156,165 97,706 50,414 40,898 50,414 49,719 509000-Payroll Taxes 72,004 72,625 84,545 59,817 84,545 72,104 Total 82-Wages & Benefits $1,549,642 $1,598,939 $1,556,612 $1,223,896 $1,666,518 $1,492,601 83-Planned Operations
510000-Office Supplies 594 1,752 1,200 875 1,200 1,200
510001-Departmental Supplies 69,242 39,034 83,965 19,139 100,000 100,000 510006-Food/Meals - 82 - 256 750 750
510100-Service Agreements 1,645 225 - - - -
510103-Postage & Freight 32 266 200 126 200 200
510104-Advertising - - - 13,160 - -
510105-Software Licensing - - 25,000 - 25,000 -
510106-Subscriptions & Dues 32 42 250 202 250 100
510109-Janitorial Services 8,879 - - - - -
510110-Landscaping Services 57,898 21,069 245,950 37,761 245,950 170,950 510114-Contract Services - 11,190 8,810 - 20,000 -
510115-Recruitment 322 684 - 102 102 100
510117-Traffic Sig. Operation & Maint 66,033 52,929 50,000 38,788 50,000 50,000 510121-Streetlight Repair and Maint. 42,962 108,885 75,000 12,756 75,000 75,000 510130-Graffiti Removal 4,042 3,576 2,500 696 2,500 2,500 510150-Software Subscription 16,043 738 59,556 37,822 50,000 50,000 510200-Repairs & Maintenance 54,687 81,036 84,647 104,511 84,647 85,000 510202-Hardware & Tools 11,511 15,200 15,000 12,695 15,000 15,000 510204-Equipment Repair 39,341 63,407 40,000 85,306 40,000 40,000 510205-Building Repair & Maintenance 750 53 500 1,376 500 500 510300-Vehicle Operations 48,573 29,595 25,000 23,821 25,000 25,000 510302-Vehicle Operations - Fuel 75,804 43,368 40,000 28,917 40,000 40,000 510400-Professional Services 14,623 5,946 30,000 10,736 30,000 30,000 128 SHAFTER OPERATING BUDGET 2026/27

Streets
Actual Actual Budget 11Mo Actual Projection Budget
2023/24 2024/25 2025/26 2025/26 2025/26 2026/27
510420-Legal Services - - 2,500 - - -
510501-Training 4,454 3,069 7,500 1,328 5,000 5,000
510505-Travel 2,163 528 5,000 769 5,000 5,000
510601-Equipment Rental - 10,353 - - 5,000 5,000
Total 83-Planned Operations $519,630 $493,025 $802,579 $556,966 $821,099 $701,300 85-Required Operations
510704-Water 10,165 9,836 11,680 9,571 11,680 11,680
510705-Sewer 37 38 60 38 60 60
510706-Refuse 2,941 277 620 2,058 620 620
510707-Power 57,524 69,332 59,800 56,085 59,800 59,800
510807-Regulatory & Permitting 44 - - - - -
510809-Assessment fees 9,691 50 50 50 50 50
Total 85-Required Operations $80,403 $79,534 $72,210 $67,802 $72,210 $72,210 88-Operations -Internal
520100-Internal ISF Chrg - Shop 65,112 52,777 46,876 35,157 46,876 46,876 520200-Internal ISF Chrg - Building 24,601 78,569 31,487 23,615 31,487 31,487 520300-Internal ISF Chrg - IT 44,094 42,322 52,881 39,661 52,881 52,881 520400-Internal ISF Chrg - Liability 59,798 77,402 76,276 57,207 76,276 76,276 Total 88-Operations -Internal $193,605 $251,071 $207,520 $155,640 $207,520 $207,520 90-Debt Service
550000-Interest Expense - 1,660 - - - -
550100-Principal Payments 2,711 21,825 - - - -
Total 90-Debt Service $2,711 $23,485 $0 $0 $0 $0
92-Capital Outlay
570100-Automotive Equipment - 60,738 417,680 8,119 - 245,000 570200-Machinery & Equipment 9,921 407,590 - 13,147 - 55,000 Total 92-Capital Outlay $9,921 $468,328 $417,680 $21,265 $0 $300,000 93-Capital Projects
580000-Capital Prj.- Land - - - 139,794 - -
580100-Capital Prj.- Infrastructure 45,829 133,495 66,180 104,117 279,494 - Total 93-Capital Projects $45,829 $133,495 $66,180 $325,347 $279,494 $0 Expenses $2,401,740 $3,047,877 $3,122,781 $2,350,916 $3,046,841 $2,773,631 Total Streets Net Surplus/(Deficit) ($2,394,750) ($3,041,110) ($3,061,379) ($2,345,284) ($3,020,341) ($2,747,131) 2026/27 SHAFTER OPERATING BUDGET 129

130 SHAFTER OPERATING BUDGET 2026/27

���lic Facili�es �escrip�on o� �a�or �er�ices�
�he Public Facili�es �ivision, part of the Public �orks �epartment, is tasked with maintaining the landscaping of all City parks, including park restrooms, arterial streets, and designated parkway areas.

Fiscal Year 2025-26 Highlights and Accomplishments
 Veterans Park Soccer Field Ligh�ng
 Stringham Park Improvements
 Skatepark Improvements
 Veterans Park Memorial Updates
 Veterans Park Basketball Court
Fiscal Year 2026-27 �oals and ���ec��es
 Con�nue grant-funded park upgrades and addi�ons
 Learning Center upgrades
 Reopen Aqua�cs Center
2026/27 SHAFTER OPERATING BUDGET 131