Shafter City Council
June 16, 2026

PUBLIC FACILITIES
Public Facilities
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 485 2,786 364 330 364 364
Total 71-Fees for Service $485 $2,786 $364 $330 $364 $364 75-Rents & Concessions
450100-Facility Rental 9,043 7,901 17,070 (125) 4,500 4,500 450200-Park Rental 7,645 7,774 6,607 (222) 7,117 7,989
Total 75-Rents & Concessions $16,688 $15,674 $23,677 ($347) $11,617 $12,489 77-Grants & Donations
470060-CA Grant - LCTOP 38,000 - - - - -
Total 77-Grants & Donations $38,000 $0 $0 $0 $0 $0
79-Transfers-In
490209-Trans In - CDBG 65,000 - - - - -
Total 79-Transfers-In $65,000 $0 $0 $0 $0 $0
Revenues $120,173 $18,461 $24,041 ($17) $11,981 $12,853 82-Wages & Benefits
500000-Full Time Wages 400,694 580,896 589,322 625,409 558,427 802,418 500400-Overtime 4,066 5,234 4,799 2,939 4,500 4,800
500500-Cellphone Allowance 1,537 1,911 1,643 2,368 1,560 2,760 500501-Auto Allowance 242 240 242 206 240 240
500502-Uniform & Equipment Allowance 4,586 4,913 3,535 5,623 3,535 225 500503-Education Reimbursement - 209 - - - -
500504-One-Time Compensation 2,466 - - - - -
500506-Incentive- Bilingual Pay 3,554 6,606 7,011 8,613 6,480 10,080 500508-Incentive-Certificate Pay - 1,071 25 2,114 - 2,631 500602-Unfunded Accr. Liab. (UAL) - 1,277 1,285 - 1,285 25,944 500603-PERS 3069 Misc. Classic 31,910 26,396 26,450 23,400 26,450 28,911 500604-PERS 26454 Misc. Pepra 19,561 24,963 27,498 34,547 27,498 45,054 500613-UAL 3069 Misc. Classic - 2,327 - 19,343 - -
500614-UAL 26454 Misc. PEPRA - 246 - 1,951 - -
500700-OPEB - Health Insurance - 2,973 - 2,265 - -
500800-Health Insurance 92,425 137,226 136,410 175,846 136,410 231,347 500801-Dental Insurance 3,123 4,172 4,192 4,734 4,192 6,142 500802-Vision Insurance 1,456 1,931 1,954 2,163 1,954 2,702 500803-Life Insurance 1,703 2,263 2,156 2,777 2,156 3,323 500880-Work Comp Insurance 56,942 43,344 22,728 21,876 22,728 27,448 509000-Payroll Taxes 31,870 42,440 43,037 48,591 43,037 61,375 Total 82-Wages & Benefits $656,135 $890,637 $872,287 $984,764 $840,452 $1,255,400 83-Planned Operations
510000-Office Supplies 3,310 720 1,202 698 1,202 1,202
510001-Departmental Supplies 61,880 33,172 71,797 26,852 46,750 34,250 510006-Food/Meals - 82 - 200 200 500
510100-Service Agreements 2,776 925 76,300 36,335 76,300 76,300 510103-Postage & Freight 140 177 200 86 200 200
510106-Subscriptions & Dues 826 1,644 250 239 250 250
510109-Janitorial Services 30,679 27,300 25,000 27,477 25,000 25,000 510110-Landscaping Services 30,859 14,324 127,520 19,890 61,520 38,520 510114-Contract Services 53,257 25,818 221,900 28,179 329,500 829,500 510115-Recruitment 602 1,178 - 496 297 -
510150-Software Subscription 13,171 15,683 20,000 17,910 15,000 15,000 510200-Repairs & Maintenance 72,190 40,183 94,016 52,924 71,000 116,500 510202-Hardware & Tools 17,095 8,962 13,570 21,190 25,550 30,500 510204-Equipment Repair 4,705 19,798 34,505 22,842 37,000 46,000 510205-Building Repair & Maintenance 58,013 42,568 84,274 50,120 71,669 38,171 510300-Vehicle Operations 10,890 19,262 15,801 10,178 15,000 15,000 510302-Vehicle Operations - Fuel 23,665 32,492 25,000 29,247 27,500 27,500 510400-Professional Services 26,266 (9,576) 17,812 2,536 2,912 102,212 510501-Training 2,400 3,402 5,000 5,010 5,000 5,000
132 SHAFTER OPERATING BUDGET 2026/27

Public Facilities
Actual Actual Budget 11Mo Actual Projection Budget
2023/24 2024/25 2025/26 2025/26 2025/26 2026/27
510505-Travel 874 1,477 5,000 913 5,000 5,000
510600-Rents & Leases 2,400 2,400 2,400 200 2,400 2,400 510601-Equipment Rental 621 28 6,005 2,598 3,300 -
510801-Outside Agency Costs 13,769 27,000 25,250 108,465 25,250 25,250 510905-Water Testing/Samples - 19,014 102,000 105,594 100,000 120,000 Total 83-Planned Operations $430,388 $328,033 $974,802 $605,770 $947,800 $1,554,255 85-Required Operations
510701-Communications 6,575 6,422 7,850 5,340 7,850 7,850 510704-Water 123,924 131,844 186,250 123,731 186,250 186,250 510705-Sewer 548 557 7,640 548 7,640 7,640
510706-Refuse 5,873 3,421 4,330 3,011 4,330 4,330
510707-Power 56,345 84,035 85,480 130,305 102,480 112,480 510708-Natural Gas 2,205 2,000 1,950 4,327 1,950 1,950
510807-Regulatory & Permitting 4 - - - - -
510809-Assessment fees 9,142 17,691 17,985 17,691 18,075 18,075 Total 85-Required Operations $204,615 $245,970 $311,485 $285,070 $328,575 $338,575 88-Operations -Internal
520100-Internal ISF Chrg - Shop 7,357 25,333 5,209 3,907 5,209 5,209 520200-Internal ISF Chrg - Building 158,320 22,571 273,562 205,171 273,562 273,562 520300-Internal ISF Chrg - IT 34,078 32,791 40,974 30,731 40,974 40,974 520400-Internal ISF Chrg - Liability 43,243 55,972 55,159 41,369 55,159 55,159 Total 88-Operations -Internal $242,998 $136,667 $374,904 $281,178 $374,904 $374,904 90-Debt Service
550100-Principal Payments 2,226 - - - - -
Total 90-Debt Service $2,226 $0 $0 $0 $0 $0
92-Capital Outlay
570000-Furniture & Fixtures - - - 15,387 - -
570100-Automotive Equipment - 121,692 - - - -
570200-Machinery & Equipment - - - 4,114 - 100,000
Total 92-Capital Outlay $0 $121,692 $0 $19,501 $0 $100,000 93-Capital Projects
580100-Capital Prj.- Infrastructure - - - 36,661 - -
580200-Capital Prj.- Buildings & Imp. 457,557 734,488 8,216,341 5,457,844 7,184,381 290,000 580300-Capital Prj.- Other Imp. 272,223 29,857 750,000 22,720 750,000 1,650,000 Total 93-Capital Projects $729,780 $764,346 $8,966,341 $6,751,769 $7,934,381 $1,940,000 Expenses $2,266,141 $2,487,345 $11,499,818 $8,928,051 $10,426,112 $5,563,134 Total Public Facilities Net Surplus/(Deficit) ($2,145,956) ($2,468,882) ($11,475,779) ($8,928,071) ($10,414,131) ($5,550,281) 2026/27 SHAFTER OPERATING BUDGET 133

134 SHAFTER OPERATING BUDGET 2026/27

BUILDING DEPARTMENT
Structural Safety • Building Inspection • Sustainable Development

DESCRIPTION OF MAJOR SERVICES
The Building Department is committed to ensuring the safety, sustainability, and efficiency of all structures within the City of Shafter. Operational goals focus on maintaining exceptionally high standards of regulatory code enforcement, enhancing customer service channels, and leveraging new software technologies to streamline plan reviews and inspections.

FISCAL YEAR 2025-26 HIGHLIGHTS & ACCOMPLISHMENTS
Record-Breaking Residential Development: Permitted more than 450 new single-family homes, marking the highest annual total in Shafter’s history. Key builders included Lennar, Balfanz Homes, LGI Homes, and others.

Permitted/initiated occupancy in Tract 6614 and fully occupied Tract 6490 in Mills Ranch.

Industrial Expansion (Wonderful Logistics Park & WLC): Permitted a 1,015,645 Sq. Ft. SHELL warehouse and a 416,072 Sq. Ft. SHELL warehouse. Processed tenant improvements for a 536,073 Sq. Ft. facility for the Olam Group / Olam Food Ingredients (OFI). Permitted improvements for the Wonderful Container Depot.

Commercial & Utility Improvements: Permitted improvements for PG&E’s new multi-warehouse facility, Grapery Office (17,780 Sq. Ft.), Custom Truck One Source shop (36,000 Sq. Ft.), and Floyd’s Retail Store (25,400 Sq. Ft.). Issued certificates of occupancy for Shafter's second Starbucks and California Paper's 70,000 sq. ft. expansion.

Public & Institutional Assets: Permitted phase-1 improvements for the Shafter Recreation and Park District's new 39-acre Shafter Community Park and completed expansion hardscape at Grow Public Schools (Phase II).

FISCAL YEAR 2026-27 GOALS & OBJECTIVES
Regulatory Compliance and Safety: Thoroughly review plans and issue permits in a timely manner to protect life, health, property, and public welfare.

Customer Service Enhancement: Strengthen service delivery and responsiveness to contractors and residents, improving communication channels.

Adoption of 2025 California Codes: Provide technical leadership in the integrated adoption and application of the updated 2025 California Codes, effective January 1, 2026.

Implementation of Land Management System (LMS): Complete the full rollout and functionality expansion of the City's first automated Land Management System (LMS) to streamline workflows and ease public user submittals.
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2026/27 SHAFTER OPERATING BUDGET 135

BUILDING
Building Inspection
Actual Actual Budget 11Mo Actual Projection Budget
2023/24 2024/25 2025/26 2025/26 2025/26 2026/27
71-Fees for Service
410100-Building Fees - Misc 15,078 11,126 16,000 6,057 16,000 35,000 Total 71-Fees for Service $15,078 $11,126 $16,000 $6,057 $16,000 $35,000 73-License & Permits
430300-Building Permits 1,129,271 1,960,549 3,150,000 2,072,661 2,100,000 2,100,000 Total 73-License & Permits $1,129,271 $1,960,549 $3,150,000 $2,072,661 $2,100,000 $2,100,000 Revenues $1,144,349 $1,971,675 $3,166,000 $2,078,718 $2,116,000 $2,135,000 82-Wages & Benefits
500000-Full Time Wages 683,524 747,105 1,034,240 763,749 1,024,449 971,700 500100-Part Time Wages 19,608 3,820 - - - -
500400-Overtime 4,900 2,056 3,033 5,485 3,000 3,050
500500-Cellphone Allowance 6,012 5,641 6,132 6,138 6,060 7,260 500501-Auto Allowance 4,832 4,804 4,848 4,118 4,800 4,800 500502-Uniform & Equipment Allowance 1,534 1,652 2,020 1,004 2,020 - 500503-Education Reimbursement 269 399 - - - -
500506-Incentive- Bilingual Pay 1,199 2,035 2,055 3,020 2,016 3,888 500602-Unfunded Accr. Liab. (UAL) - 1,930 1,940 - 1,940 30,607 500603-PERS 3069 Misc. Classic 30,785 27,297 29,880 25,453 29,880 30,875 500604-PERS 26454 Misc. Pepra 48,259 40,429 47,540 43,089 47,540 57,109 500613-UAL 3069 Misc. Classic - 2,405 - 20,330 - -
500614-UAL 26454 Misc. PEPRA - 327 - 2,638 - -
500800-Health Insurance 95,834 94,640 101,710 124,943 101,710 166,423 500801-Dental Insurance 3,925 3,768 3,956 4,229 3,956 5,931 500802-Vision Insurance 1,805 1,794 1,886 1,975 1,886 2,482 500803-Life Insurance 2,738 2,903 2,997 3,135 2,997 3,752 500880-Work Comp Insurance 19,982 16,538 12,838 11,674 12,838 14,905 509000-Payroll Taxes 54,675 54,560 61,239 55,145 61,239 70,594 Total 82-Wages & Benefits $979,881 $1,014,103 $1,316,315 $1,076,125 $1,306,331 $1,373,376 83-Planned Operations
510000-Office Supplies 8,578 4,033 4,000 2,677 4,000 4,000 510001-Departmental Supplies 14,260 11,773 30,000 25,128 30,000 35,000 510006-Food/Meals - 150 - 55 55 500
510100-Service Agreements 148 - 300 - - 300
510103-Postage & Freight 2,048 3,451 4,000 1,885 2,500 4,000 510105-Software Licensing 128 - - - - -
510106-Subscriptions & Dues 3,865 1,544 1,500 1,189 1,500 1,500 510110-Landscaping Services 1,520 - - - - -
510115-Recruitment 318 322 1,500 153 153 -
510150-Software Subscription 8,516 95,420 41,560 60,945 40,000 50,000 510200-Repairs & Maintenance 2,429 302 - 569 - -
510202-Hardware & Tools - - - 48 - -
510300-Vehicle Operations 14,364 11,558 12,300 8,062 12,300 12,300 510302-Vehicle Operations - Fuel 10,461 6,676 12,000 4,916 7,000 7,000 510400-Professional Services 75,335 185,947 400,000 154,155 200,000 300,000 510501-Training 3,325 7,005 8,000 7,014 8,000 8,000
510505-Travel 70 6,759 7,500 5,931 7,500 7,500
Total 83-Planned Operations $145,364 $334,939 $522,660 $284,103 $313,008 $430,100 85-Required Operations
510701-Communications 954 903 1,000 1,655 1,000 1,000
Total 85-Required Operations $954 $903 $1,000 $1,655 $1,000 $1,000 88-Operations -Internal
520000-Asset Replace - - 5,151 - 5,151 5,151
520100-Internal ISF Chrg - Shop 15,414 12,667 10,417 7,813 10,417 10,417 520200-Internal ISF Chrg - Building 14,878 39,680 25,708 19,281 25,708 25,708 520300-Internal ISF Chrg - IT 64,927 61,598 76,966 57,724 76,966 76,966 520400-Internal ISF Chrg - Liability 55,369 71,669 70,627 52,970 70,627 70,627 Total 88-Operations -Internal $150,588 $185,614 $188,869 $137,788 $188,869 $188,869 136 SHAFTER OPERATING BUDGET 2026/27

Building Inspection
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 1,439 - - - - -
Total 90-Debt Service $1,439 $0 $0 $0 $0 $0
92-Capital Outlay
570100-Automotive Equipment - - 50,000 50,000 50,000 -
570200-Machinery & Equipment 10,720 - - - - -
Total 92-Capital Outlay $10,720 $0 $50,000 $50,000 $50,000 $0 Expenses $1,288,946 $1,535,559 $2,078,844 $1,549,671 $1,859,208 $1,993,345 Total Building Inspection Net Surplus/(Deficit) ($144,598) $436,115 $1,087,157 $529,046 $256,792 $141,655 2026/27 SHAFTER OPERATING BUDGET 137

138 SHAFTER OPERATING BUDGET 2026/27

CODE COMPLIANCE DEPARTMENT
Neighborhood Preservation • Hazard Reduction • Blight Prevention

DESCRIPTION OF MAJOR SERVICES
The Code Compliance Division, operating within the Building Department, is dedicated to preserving and enhancing the quality of life in the City of Shafter.

The Division administers fair, consistent, and objective enforcement of State laws and local ordinances to correct municipal violations, reduce active fire/safety hazards, and prevent conditions that contribute to community blight. This is achieved via a balanced framework that emphasizes proactive public education, outreach, and collaborative compliance.

FISCAL YEAR 2025-26 HIGHLIGHTS & ACCOMPLISHMENTS
Public Education: Refined and distributed updated community door hangers to proactively address ongoing code violations. Developed and deployed informational pamphlets focused on property maintenance standards.

Operational Systems: Implemented the use of Data Ticket services to support administrative citation processing, collections, online adjudication, and independent hearing officer services for contested cases (including illegal fireworks enforcement).

Capacity & Fleet Expansion: Purchased and equipped a brand-new division fleet vehicle outfitted with necessary emergency response equipment to expand active operational field coverage.

Community Support: Maintained detailed and accurate case records for all complaints, assisted public safety with fire-related calls for service, and strengthened ties with neighborhood and business groups.

FISCAL YEAR 2026-27 GOALS & OBJECTIVES
Promote voluntary compliance by working collaboratively with property owners and residents to resolve violations, minimizing formal punitive citations.

Continue proactive code enforcement and expanded community outreach to systematically reduce localized blight.

Ensure immediate and prompt field responses to all incoming complaints regarding structures or properties presenting public health and safety hazards.

Maintain a completely fair, unbiased, and objective regulatory enforcement program.

Meet or exceed specialized department training benchmarks to maintain optimal field effectiveness.

Integrate operations completely with the City's newly deployed Land Management System (LMS) to improve overall recordkeeping, case updates, and workflow efficiency. •
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2026/27 SHAFTER OPERATING BUDGET 139

CODE COMPLIANCE
Code Compliance
Actual Actual Budget 11Mo Actual Projection Budget
2023/24 2024/25 2025/26 2025/26 2025/26 2026/27
71-Fees for Service
410150-Abatement Fees - - - 30,168 30,200 25,000
Total 71-Fees for Service $0 $0 $0 $30,168 $30,200 $25,000 74-Fines, Forfeitures,
440004-Fines - Code Compliance - - - (1,210) - -
Total 74-Fines, Forfeitures, $0 $0 $0 ($1,210) $0 $0
Revenues $0 $0 $0 $28,958 $30,200 $25,000
82-Wages & Benefits
500000-Full Time Wages 70,317 77,599 86,305 71,927 85,461 88,025 500400-Overtime 980 367 3,042 564 3,030 3,050
500502-Uniform & Equipment Allowance - 1,022 1,300 772 1,300 - 500602-Unfunded Accr. Liab. (UAL) - 158 165 - 165 2,607 500604-PERS 26454 Misc. Pepra 7,971 6,109 6,726 5,725 6,726 6,980 500614-UAL 26454 Misc. PEPRA - 59 - 496 - -
500800-Health Insurance 21,869 22,883 22,932 22,130 22,932 28,548 500801-Dental Insurance 518 515 514 469 514 628
500802-Vision Insurance 192 191 191 171 191 209
500803-Life Insurance 319 344 343 324 343 380
500880-Work Comp Insurance 2,215 1,802 1,333 1,131 1,333 1,373 509000-Payroll Taxes 5,419 5,776 6,321 5,369 6,321 6,441 Total 82-Wages & Benefits $109,800 $116,824 $129,172 $109,077 $128,316 $138,241 83-Planned Operations
510000-Office Supplies 2,190 1,372 2,500 662 1,500 2,500 510001-Departmental Supplies 2,045 5,206 5,500 4,719 5,000 5,500 510100-Service Agreements 123 - 250 - - 250
510103-Postage & Freight 2,314 643 2,000 58 500 2,000
510106-Subscriptions & Dues 330 2,012 800 1,732 960 1,100 510110-Landscaping Services 1,520 - - - - -
510114-Contract Services - - 15,000 - - 15,000
510150-Software Subscription 643 2,012 4,500 732 1,500 4,500 510200-Repairs & Maintenance 2,156 165 700 14 700 700
510300-Vehicle Operations 3,822 654 2,100 376 1,000 1,000 510302-Vehicle Operations - Fuel 1,971 2,508 1,800 2,122 1,800 1,800 510400-Professional Services 120 179 200 404 200 200
510501-Training 1,651 150 1,900 1,390 1,700 1,700
510505-Travel 571 - 900 1,265 1,265 1,400
Total 83-Planned Operations $19,458 $14,901 $38,150 $13,473 $16,125 $37,650 88-Operations -Internal
520000-Asset Replace - - 1,288 - 1,288 1,288
520300-Internal ISF Chrg - IT 6,432 6,340 7,922 5,942 7,922 7,922 Total 88-Operations -Internal $6,432 $6,340 $9,210 $5,942 $9,210 $9,210 90-Debt Service
550100-Principal Payments 109 - - - - -
Total 90-Debt Service $109 $0 $0 $0 $0 $0
92-Capital Outlay
570100-Automotive Equipment - - 50,000 55,136 50,000 -
Total 92-Capital Outlay $0 $0 $50,000 $55,136 $50,000 $0 Expenses $135,798 $138,065 $226,532 $183,627 $203,651 $185,101 Total Code Compliance Net Surplus/(Deficit) ($135,797) ($138,066) ($226,532) ($154,671) ($173,451) ($160,101) 140 SHAFTER OPERATING BUDGET 2026/27

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)
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) 2026/27 SHAFTER OPERATING BUDGET 141

GENERAL FUND REVENUE DETAILS
Non-Departmental
Actual Actual Budget 11Mo Actual Projection Budget
2023/24 2024/25 2025/26 2025/26 2025/26 2026/27
70-Taxes
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 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 Total 70-Taxes $28,680,368 $27,032,435 $27,775,411 $26,826,555 $27,974,096 $28,508,743 71-Fees for Service
412510-Late Fees 31,677 68,985 - 61,145 57,000 57,000
415000-Miscelaneous Fees 330,091 252,709 250,000 1,650 250,000 250,000 Total 71-Fees for Service $361,768 $321,694 $250,000 $62,795 $307,000 $307,000 73-License & Permits
435000-Misc Permits 422 427 758 275 758 758
Total 73-License & Permits $422 $427 $758 $275 $758 $758 74-Fines, Forfeitures,
440200-Penalties 13,334 9,336 6,060 1,671 6,060 6,060
Total 74-Fines, Forfeitures, $13,334 $9,336 $6,060 $1,671 $6,060 $6,060 75-Rents & Concessions
450000-Lease Revenues 569,087 268,049 505,000 234,590 265,000 265,000 450400-Mineral Rights 21,633 17,589 26,755 10,981 16,000 16,000 Total 75-Rents & Concessions $590,720 $285,638 $531,755 $245,570 $281,000 $281,000 76-Investment Earnings
460100-Interest - Property Tax 4,514 1,721 1,010 2,661 1,010 1,010 460145-Interest - Leases 14,520 11,142 - - - -
Total 76-Investment Earnings $19,034 $12,863 $1,010 $2,661 $1,010 $1,010 77-Grants & Donations
470210-SJVAPCD-San Joaquin Air Contro - - - 67,100 - -
Total 77-Grants & Donations $0 $0 $0 $67,100 $0 $0
78-Other Revenue
480000-Sale of Prop - Capitalized 1,170 1,685,191 - - - - 480100-Misc Refunds 37,459 31,819 24,927 792 24,927 24,927 Total 78-Other Revenue $38,629 $1,717,009 $24,927 $792 $24,927 $24,927 80-Operations -Internal
416001-Ind Cost Allocation - Operat 1,551,066 1,422,000 1,436,220 828,507 1,436,220 1,436,220 Total 80-Operations -Internal $1,551,066 $1,422,000 $1,436,220 $828,507 $1,436,220 $1,436,220 Revenues $31,255,340 $30,801,403 $30,026,141 $28,035,926 $30,031,071 $30,565,718 83-Planned Operations
510109-Janitorial Services 9,725 - - - - -
142 SHAFTER OPERATING BUDGET 2026/27

Non-Departmental
Actual Actual Budget 11Mo Actual Projection Budget
2023/24 2024/25 2025/26 2025/26 2025/26 2026/27
510150-Software Subscription - (122,937) - - - -
510202-Hardware & Tools 3,983 357 - - - -
Total 83-Planned Operations $13,708 ($122,579) $0 $0 $0 $0 90-Debt Service
550000-Interest Expense - 10,994 - - - -
550100-Principal Payments - 111,942 - - - -
Total 90-Debt Service $0 $122,937 $0 $0 $0 $0
93-Capital Projects
580200-Capital Prj.- Buildings & Imp. 1,531 - - - - -
Total 93-Capital Projects $1,531 $0 $0 $0 $0 $0
Expenses $15,239 $357 $0 $0 $0 $0
Total None Net Surplus/(Deficit) $31,240,102 $30,801,045 $30,026,141 $28,035,927 $30,031,071 $30,565,718 2026/27 SHAFTER OPERATING BUDGET 143

144 SHAFTER OPERATING BUDGET 2026/27

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

146 SHAFTER OPERATING BUDGET 2026/27
FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
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% 24.7% Refuse Operations 1,960,151 2,136,925 1,940,978 1,961,718 20,740 1.1% 9.8% Water Operations 7,503,609 8,066,478 7,668,679 11,430,862 3,762,183 49.1% 57.3% Transit Operations 953,035 742,451 1,109,681 853,566 (256,115) -23.1% 4.3% Telecommunications Operations 441,304 523,613 710,186 700,786 (9,400) -1.3% 3.5% Rail Operations 162,166 122,105 50,967 66,908 15,940 31.3% 0.3% Total $13,918,025 $15,666,554 $15,903,493 $19,947,873 $4,044,380 25.4% 100% FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
Wastewater Operations Category
Expenditures
2023/24 2024/25 2025/26 2026/27 Change Chg Total
82-Wages & Benefits 513,601 641,421 633,604 662,146 28,542 4.5% 13.4% 83-Planned Operations 897,335 952,005 1,013,810 998,800 (15,010) -1.5% 20.2% 85-Required Operations 88,779 110,638 110,265 110,265 0.0% 2.2% 88-Operations -Internal 726,482 733,914 660,322 660,322 0.0% 13.4% 90-Debt Service 3,036 333 - - 0.0% 0.0%
92-Capital Outlay - 60,954 25,000 22,500 (2,500) -10.0% 0.5% 93-Capital Projects 668,529 1,575,715 1,980,000 2,480,000 500,000 25.3% 50.3% Total Wastewater 2,897,761 4,074,981 4,423,001 4,934,033 511,032 11.6% 100% FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
Refuse Operations Category
Expenditures
2023/24 2024/25 2025/26 2026/27 Change Chg Total
82-Wages & Benefits 127,119 94,929 70,911 91,651 20,740 29.2% 4.7% 83-Planned Operations 1,813,127 1,942,469 1,831,837 1,831,837 0.0% 93.4% 85-Required Operations 19,118 38,370 38,230 38,230 0.0% 1.9% 90-Debt Service 787 285 - - 0.0% 0.0%
92-Capital Outlay - 60,872 - - 0.0% 0.0%
Total Refuse 1,960,151 2,136,925 1,940,978 1,961,718 20,740 1.1% 100% FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
Water Operations Category
Expenditures
2023/24 2024/25 2025/26 2026/27 Change Chg Total
82-Wages & Benefits 1,390,883 1,412,348 1,430,989 1,763,028 332,039 23.2% 15.4% 83-Planned Operations 907,638 993,367 1,131,505 1,179,200 47,695 4.2% 10.3% 85-Required Operations 1,963,378 2,198,125 2,196,815 2,196,815 0.0% 19.2% 88-Operations -Internal 1,246,346 1,255,542 1,139,319 1,139,319 0.0% 10.0% 90-Debt Service 1,172 399 - - 0.0% 0.0%
92-Capital Outlay 8,172 60,954 25,000 22,500 (2,500) -10.0% 0.2% 93-Capital Projects 1,986,021 2,145,743 1,745,052 5,130,000 3,384,948 194.0% 44.9% Total Water 7,503,609 8,066,478 7,668,679 11,430,862 3,762,183 49.1% 100% FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
Transit Operations Category
Expenditures
2023/24 2024/25 2025/26 2026/27 Change Chg Total
82-Wages & Benefits 289,733 391,137 508,775 604,776 96,001 18.9% 70.9% 83-Planned Operations 38,919 48,077 46,426 44,310 (2,116) -4.6% 5.2% 85-Required Operations 17,241 19,707 26,000 26,000 0.0% 3.0% 88-Operations -Internal 196,086 177,612 178,480 178,480 0.0% 20.9% 92-Capital Outlay 411,056 105,918 - - 0.0% 0.0%
93-Capital Projects - - 350,000 - (350,000) -100.0% 0.0% Total Public Transit 953,035 742,451 1,109,681 853,566 (256,115) -23.1% 100%

ENTERPRISE FUNDS EXPENSE BUDGET CHANGES SUMMARY

2026/27 SHAFTER OPERATING BUDGET 147
FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
Telecommunications Operations
Category Expenditures
2023/24 2024/25 2025/26 2026/27 Change Chg Total
83-Planned Operations 110,294 45,743 398,000 511,000 113,000 28.4% 72.9% 85-Required Operations 16,094 15,614 17,500 17,500 0.0% 2.5% 88-Operations -Internal 146,005 138,812 172,286 172,286 0.0% 24.6% 92-Capital Outlay - 5,345 50,000 - (50,000) -100.0% 0.0% 93-Capital Projects 168,910 318,100 72,400 - (72,400) -100.0% 0.0% Total Telecommunications 441,304 523,613 710,186 700,786 (9,400) -1.3% 100% FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
Rail Operations Category Expenditures 2023/24 2024/25 2025/26 2026/27 Change Chg Total 82-Wages & Benefits 26,137 31,169 16,541 32,482 15,940 96.4% 48.5% 83-Planned Operations 34,409 1,060 30,906 30,906 0.0% 46.2% 85-Required Operations 6,751 2,901 3,520 3,520 0.0% 5.3% 88-Operations -Internal 94,869 86,975 - - 0.0% 0.0%
Total Rail 162,166 122,105 50,967 66,908 15,940 31.3% 100%

148 SHAFTER OPERATING BUDGET 2026/27
Sewer Refuse Water Transit Fiber Rail
Revenues $3.5M $2.2M $6.9M $0.6M $0.2M $0.1M
Expenses:

Labor $0.7M $0.1M $1.8M $0.6M $0.0M $0.0M
Planned Operations $1.0M $1.8M $1.2M $0.0M $0.5M $0.0M
Utilities $0.1M $0.0M $2.2M $0.0M $0.0M $0.0M
Internal Charges $0.7M $0.0M $1.1M $0.2M $0.2M $0.0M
Other $0.0M $0.0M $0.0M $0.0M $0.0M $0.0M
Operating Expenses $2.4M $2.0M $6.3M $0.9M $0.7M $0.1M
Operating Income (Loss) $1.1M $0.3M $0.6M -$0.3M -$0.5M $0.0M Fleet & Equipment $0.0M $0.0M $0.0M $0.0M $0.0M $0.0M
CIP $2.5M $0.0M $5.1M $0.0M $0.0M $0.0M
CAPEX $2.5M $0.0M $5.2M $0.0M $0.0M $0.0M
Net Income (Loss) -$1.4M $0.3M -$4.5M -$0.3M -$0.5M $0.0M $3.5M
$2.2M
$6.9M
$0.6M
$0.2M
$0.1M
$4.9M
$2.0M
$11.4M
$0.9M
$0.7M
$0.1M
$0.0M $2.0M $4.0M $6.0M $8.0M $10.0M $12.0M $14.0M
Sewer
Refuse
Water
Transit
Fiber
Rail
2026/2027 Proposed Budget
Enterprise Funds
Proposed Expenses Revenues

ENTERPRISE FUNDS SUMMARY CHART

2026/27 SHAFTER OPERATING BUDGET 149
22/23
Actual
23/24
Actual
24/25
Actual
25/26
Budget
25/26
Projected
26/27
Proposed
Revenues $2.5M $3.1M $3.8M $2.7M $2.9M $3.5M
Expenses:

Labor $0.4M $0.5M $0.6M $0.6M $0.6M $0.7M
Planned Operations $0.8M $0.9M $1.0M $1.0M $1.0M $1.0M
Utilities $0.1M $0.1M $0.1M $0.1M $0.1M $0.1M
Internal Charges $0.6M $0.7M $0.7M $0.7M $0.7M $0.7M
Other $0.0M $0.0M $0.0M $0.0M $0.0M $0.0M
Operating Expenses $1.9M $2.2M $2.4M $2.4M $2.4M $2.4M
Operating Income (Loss) $0.7M $0.8M $1.4M $0.2M $0.5M $1.1M Fleet & Equipment $0.1M $0.0M $0.1M $0.0M $0.0M $0.0M
CIP $0.4M $0.7M $1.6M $2.0M $2.0M $2.5M
CAPEX $0.5M $0.7M $1.6M $2.0M $2.0M $2.5M
Net Income (Loss) $0.1M $0.2M -$0.3M -$1.8M -$1.5M -$1.4M $0.4M $0.5M $0.6M $0.6M $0.6M $0.7M
$0.8M
$0.9M
$1.0M $1.0M $1.0M $1.0M $0.1M
$0.1M
$0.1M $0.1M $0.1M $0.1M $0.6M
$0.7M
$0.7M $0.7M $0.7M $0.7M
$2.5M
$3.1M
$3.8M
$2.7M
$2.9M
$3.5M
$0.0M
$1.0M
$2.0M
$3.0M
$4.0M
$5.0M
$6.0M
22/23 Actual 23/24 Actual 24/25 Actual 25/26 Budget 25/26 Projected 26/27 Proposed 2026/2027 Proposed Budget Sewer Operations
Labor Planned Operations Utilities
Internal Charges Other Fleet & Equipment
CIP Revenues Operating Expenses

WATER SUMMARY

150 SHAFTER OPERATING BUDGET 2026/27
22/23
Actual
23/24
Actual
24/25
Actual
25/26
Budget
25/26
Projected
26/27
Proposed
Revenues $1.8M $2.0M $2.2M $2.0M $2.2M $2.2M
Expenses:

Labor $0.1M $0.1M $0.1M $0.1M $0.1M $0.1M
Planned Operations $1.5M $1.8M $1.9M $1.8M $1.8M $1.8M
Utilities $0.0M $0.0M $0.0M $0.0M $0.0M $0.0M
Internal Charges $0.3M $0.0M $0.0M $0.0M $0.0M $0.0M
Other $0.0M $0.0M $0.0M $0.0M $0.0M $0.0M
Operating Expenses $1.9M $2.0M $2.1M $1.9M $1.9M $2.0M
Operating Income (Loss) -$0.2M $0.0M $0.1M $0.0M $0.2M $0.3M Fleet & Equipment $0.0M $0.0M $0.1M $0.0M $0.0M $0.0M
CIP $0.0M $0.0M $0.0M $0.0M $0.0M $0.0M
CAPEX $0.0M $0.0M $0.1M $0.0M $0.0M $0.0M
Net Income (Loss) -$0.2M $0.0M $0.1M $0.0M $0.2M $0.3M
$0.1M $0.1M $0.1M $0.1M $0.1M $0.1M
$1.5M
$1.8M $1.9M
$1.8M $1.8M $1.8M
$0.0M
$0.0M
$0.0M
$0.0M $0.0M $0.0M
$0.3M
$0.0M
$0.0M
$0.0M $0.0M $0.0M
$1.8M
$2.0M
$2.2M
$2.0M
$2.2M $2.2M
$0.0M
$0.5M
$1.0M
$1.5M
$2.0M
$2.5M
22/23 Actual 23/24 Actual 24/25 Actual 25/26 Budget 25/26 Projected 26/27 Proposed 2026/2027 Proposed Budget Refuse Operations
Labor Planned Operations Utilities
Internal Charges Other Fleet & Equipment
CIP Revenues Operating Expenses

WASTEWATER SUMMARY

2026/27 SHAFTER OPERATING BUDGET 151
22/23
Actual
23/24
Actual
24/25
Actual
25/26
Budget
25/26
Projected
26/27
Proposed
Revenues $5.8M $5.7M $7.1M $5.5M $5.8M $6.9M
Expenses:

Labor $1.1M $1.4M $1.4M $1.4M $1.4M $1.8M
Planned Operations $1.0M $0.9M $1.0M $1.1M $1.1M $1.2M
Utilities $1.9M $2.0M $2.2M $2.2M $2.2M $2.2M
Internal Charges $1.0M $1.2M $1.3M $1.1M $1.1M $1.1M
Other $0.0M $0.0M $0.0M $0.0M $0.0M $0.0M
Operating Expenses $5.0M $5.5M $5.9M $5.9M $5.8M $6.3M
Operating Income (Loss) $0.8M $0.2M $1.2M -$0.4M $0.0M $0.6M Fleet & Equipment $0.1M $0.0M $0.1M $0.0M $0.0M $0.0M
CIP $1.2M $2.0M $2.1M $1.7M $1.7M $5.1M
CAPEX $1.3M $2.0M $2.2M $1.8M $1.8M $5.2M
Net Income (Loss) -$0.6M -$1.8M -$1.0M -$2.2M -$1.8M -$4.5M $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
$2.2M
$1.0M
$1.2M
$1.3M $1.1M $1.1M
$1.1M
$5.8M $5.7M
$7.1M
$5.5M
$5.8M
$6.9M
$0.0M
$2.0M
$4.0M
$6.0M
$8.0M
$10.0M
$12.0M
$14.0M
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

REFUSE SUMMARY

152 SHAFTER OPERATING BUDGET 2026/27
22/23
Actual
23/24
Actual
24/25
Actual
25/26
Budget
25/26
Projected
26/27
Proposed
Revenues $0.4M $0.5M $0.6M $0.8M $0.9M $0.6M
Expenses:

Labor $0.2M $0.3M $0.4M $0.5M $0.5M $0.6M
Planned Operations $0.0M $0.0M $0.0M $0.0M $0.0M $0.0M
Utilities $0.0M $0.0M $0.0M $0.0M $0.0M $0.0M
Internal Charges $0.1M $0.2M $0.2M $0.2M $0.2M $0.2M
Other $0.0M $0.0M $0.0M $0.0M $0.0M $0.0M
Operating Expenses $0.4M $0.5M $0.6M $0.8M $0.7M $0.9M
Operating Income (Loss) $0.0M $0.0M $0.0M $0.1M $0.2M -$0.3M Fleet & Equipment $0.0M $0.4M $0.1M $0.0M $0.0M $0.0M
CIP $0.0M $0.0M $0.0M $0.4M $0.4M $0.0M
CAPEX $0.0M $0.4M $0.1M $0.4M $0.4M $0.0M
Net Income (Loss) $0.0M -$0.4M -$0.1M -$0.3M -$0.1M -$0.3M $0.2M
$0.3M
$0.4M
$0.5M $0.5M
$0.6M
$0.0M
$0.0M
$0.0M
$0.0M
$0.0M
$0.0M
$0.0M
$0.0M
$0.0M
$0.0M
$0.0M
$0.0M
$0.1M
$0.2M
$0.2M
$0.2M
$0.2M
$0.2M
$0.4M
$0.5M
$0.6M
$0.8M
$0.9M
$0.6M
$0.0M
$0.2M
$0.4M
$0.6M
$0.8M
$1.0M
$1.2M
22/23 Actual 23/24 Actual 24/25 Actual 25/26 Budget 25/26 Projected 26/27 Proposed 2026/2027 Proposed Budget Transit Operations
Labor Planned Operations Utilities
Internal Charges Other Fleet & Equipment
CIP Revenues Operating Expenses

RAIL SUMMARY

2026/27 SHAFTER OPERATING BUDGET 153
22/23
Actual
23/24
Actual
24/25
Actual
25/26
Budget
25/26
Projected
26/27
Proposed
Revenues $0.4M $0.4M $0.7M $0.5M $0.5M $0.2M
Expenses:

Labor $0.0M $0.0M $0.0M $0.0M $0.0M $0.0M
Planned Operations $0.1M $0.1M $0.0M $0.4M $0.4M $0.5M
Utilities $0.0M $0.0M $0.0M $0.0M $0.0M $0.0M
Internal Charges $0.1M $0.1M $0.1M $0.2M $0.2M $0.2M
Other $0.0M $0.0M $0.0M $0.0M $0.0M $0.0M
Operating Expenses $0.2M $0.3M $0.2M $0.6M $0.6M $0.7M
Operating Income (Loss) $0.2M $0.1M $0.5M -$0.1M -$0.1M -$0.5M Fleet & Equipment $0.0M $0.0M $0.0M $0.1M $0.1M $0.0M
CIP $0.0M $0.2M $0.3M $0.1M $0.1M $0.0M
CAPEX $0.0M $0.2M $0.3M $0.1M $0.1M $0.0M
Net Income (Loss) $0.2M $0.0M $0.2M -$0.2M -$0.2M -$0.5M $0.0M $0.0M $0.0M $0.0M $0.0M $0.0M
$0.1M $0.1M
$0.0M
$0.4M $0.4M
$0.5M
$0.0M
$0.0M
$0.0M
$0.0M
$0.0M
$0.0M
$0.1M
$0.1M
$0.1M
$0.2M
$0.2M
$0.2M
$0.4M $0.4M
$0.7M
$0.5M $0.5M
$0.2M
$0.0M
$0.1M
$0.2M
$0.3M
$0.4M
$0.5M
$0.6M
$0.7M
$0.8M
22/23 Actual 23/24 Actual 24/25 Actual 25/26 Budget 25/26 Projected 26/27 Proposed 2026/2027 Proposed Budget Fiber Operations
Labor Planned Operations Utilities
Internal Charges Other Fleet & Equipment
CIP Revenues Operating Expenses

DIAL-A-RIDE SUMMARY

154 SHAFTER OPERATING BUDGET 2026/27
22/23
Actual
23/24
Actual
24/25
Actual
25/26
Budget
25/26
Projected
26/27
Proposed
Revenues $0.0M $0.0M $0.0M $0.1M $0.1M $0.1M
Expenses:

Labor $0.0M $0.0M $0.0M $0.0M $0.0M $0.0M
Planned Operations $0.0M $0.0M $0.0M $0.0M $0.0M $0.0M
Utilities $0.0M $0.0M $0.0M $0.0M $0.0M $0.0M
Internal Charges $0.0M $0.1M $0.1M $0.0M $0.0M $0.0M
Other $0.0M $0.0M $0.0M $0.0M $0.0M $0.0M
Operating Expenses $0.0M $0.2M $0.1M $0.1M $0.1M $0.1M
Operating Income (Loss) $0.0M -$0.2M -$0.1M $0.0M $0.0M $0.0M Fleet & Equipment $0.0M $0.0M $0.0M $0.0M $0.0M $0.0M
CIP $0.0M $0.0M $0.0M $0.0M $0.0M $0.0M
CAPEX $0.0M $0.0M $0.0M $0.0M $0.0M $0.0M
Net Income (Loss) $0.0M -$0.2M -$0.1M $0.0M $0.0M $0.0M $0.0M $0.0M $0.0M
$0.0M $0.0M
$0.0M
$0.0M
$0.0M
$0.0M $0.0M $0.0M
$0.0M
$0.0M
$0.0M
$0.0M
$0.0M $0.0M
$0.0M
$0.0M
$0.1M
$0.1M
$0.0M $0.0M
$0.0M
$0.0M $0.0M $0.0M
$0.1M $0.1M $0.1M
$0.0M
$0.0M
$0.0M
$0.1M
$0.1M
$0.1M
$0.1M
$0.1M
$0.2M
$0.2M
22/23 Actual 23/24 Actual 24/25 Actual 25/26 Budget 25/26 Projected 26/27 Proposed 2026/2027 Proposed Budget Rail Operations
Labor Planned Operations Utilities
Internal Charges Other Fleet & Equipment
CIP Revenues Operating Expenses

FIBER SUMMARY

2026/27 SHAFTER OPERATING BUDGET 155
Wastewater Operations
Actual Actual Budget 11Mo Actual Projection Budget
Account 2023/24 2024/25 2025/26 2025/26 2025/26 2026/27 410000-Utility User Fees 2,598,268 2,728,402 2,626,000 2,849,190 2,826,000 3,499,493 Sub-Total 71-Fees for Service $2,598,268 $2,728,402 $2,626,000 $2,849,190 $2,826,000 $3,499,493 460002-Interest 5691 Saving 8,750 24,131 - 3,944 - -
460015-Interest CA Class 13,752 11,489 - 4,545 - -
460020-Interest LAIF 8,830 1,619 - 639 - -
460021-Interest Investments 51,755 40,369 - 27,563 - -
469900-Allocated Interest 3,807 - 35,350 - 35,350 28,979 Sub-Total 76-Investment Earnings $86,894 $77,609 $35,350 $36,691 $35,350 $28,979 470200-Other Agency Grant-Misc 5,000 - - - - -
Sub-Total 77-Grants & Donations $5,000 $0 $0 $0 $0 $0
480100-Misc Refunds 5,000 - - - - -
Sub-Total 78-Other Revenue $5,000 $0 $0 $0 $0 $0
490200-Trans In - Federal Grants 35,958 - - - - -
490301-Trans In - WW Connection 336,338 1,002,264 - - - - Sub-Total 79-Transfers-In $372,296 $1,002,264 $0 $0 $0 $0 Total Revenues $3,067,458 $3,808,275 $2,661,350 $2,885,881 $2,861,350 $3,528,472 500000-Full Time Wages 304,054 416,224 433,635 345,435 425,068 438,008 500100-Part Time Wages 14,369 8,411 - - - -
500400-Overtime 6,056 6,367 6,007 6,143 5,700 6,000
500500-Cellphone Allowance 3,081 2,746 2,937 2,318 2,856 2,616 500501-Auto Allowance 1,615 1,698 1,749 1,379 1,734 1,494 500502-Uniform & Equipment Allowance 2,170 2,323 2,121 1,761 2,121 - 500504-One-Time Compensation 8,128 - - - - -
500506-Incentive- Bilingual Pay 3,153 3,506 3,848 2,712 3,763 3,168 500507-Incentive- Degree 290 338 368 183 364 -
500508-Incentive-Certificate Pay 497 693 724 689 680 804 500602-Unfunded Accr. Liab. (UAL) - 1,118 1,130 - 1,130 15,766 500603-PERS 3069 Misc. Classic 25,459 28,696 30,928 22,676 30,928 27,807 500604-PERS 26454 Misc. Pepra 13,805 12,627 12,603 11,653 12,603 15,337 500613-UAL 3069 Misc. Classic - 2,600 - 21,493 - -
500614-UAL 26454 Misc. PEPRA - 114 - 985 - -
500700-OPEB - Health Insurance 1,315 1,712 - 340 - -
500800-Health Insurance 72,659 87,571 87,151 77,198 87,151 101,328 500801-Dental Insurance 1,706 2,003 2,008 1,676 2,008 2,263 500802-Vision Insurance 901 1,037 1,038 865 1,038 1,065 500803-Life Insurance 1,233 1,542 1,502 1,393 1,502 1,653 500880-Work Comp Insurance 28,174 29,315 15,099 10,960 15,099 13,427 509000-Payroll Taxes 24,935 30,779 30,756 25,571 30,756 31,410 Sub-Total 82-Wages & Benefits $513,601 $641,421 $633,604 $535,428 $624,501 $662,146 510000-Office Supplies 284 534 500 598 1,000 1,000
510001-Departmental Supplies 8,667 5,644 4,953 5,107 5,500 6,000 510006-Food/Meals - 45 - 250 500 500
510100-Service Agreements 1,311 225 - - - -
510103-Postage & Freight 23 1,145 200 - 200 200
510104-Advertising 466 - - - - -
510106-Subscriptions & Dues 15,453 3,480 400 3,059 5,000 5,000 510109-Janitorial Services 8,879 - - - - -
510114-Contract Services 680,284 821,037 800,000 713,362 800,000 800,000 510115-Recruitment - - - 67 100 100
510150-Software Subscription 15,803 18,671 20,000 33,515 20,000 22,000 510200-Repairs & Maintenance 10,284 12,745 20,000 10,214 20,000 25,000 510202-Hardware & Tools 20,320 1,295 3,560 4,289 5,000 7,500 510204-Equipment Repair 26,523 18,438 41,156 9,301 20,000 25,000 510205-Building Repair & Maintenance 673 - - 1,376 500 500 510300-Vehicle Operations 41 2,028 2,500 1,199 2,500 2,500 510302-Vehicle Operations - Fuel 8,242 9,853 10,000 6,672 10,000 10,000 510400-Professional Services 75,964 37,964 51,541 12,801 50,000 50,000 510420-Legal Services - - 25,000 - 25,000 25,000
510501-Training 4,732 2,675 5,000 54 5,000 5,000
510505-Travel 3,549 2,310 5,000 163 5,000 5,000

WASTEWATER

156 SHAFTER OPERATING BUDGET 2026/27
Wastewater Operations
Actual Actual Budget 11Mo Actual Projection Budget
Account 2023/24 2024/25 2025/26 2025/26 2025/26 2026/27 510900-Treatment Supplies 15,836 13,916 24,000 - 20,000 7,500 510905-Water Testing/Samples - - - - - 1,000
Sub-Total 83-Planned Operations $897,335 $952,005 $1,013,810 $817,024 $995,300 $998,800 510118-Credit Card Processing Fees 17,581 36,789 36,500 29,402 36,500 36,500 510701-Communications 4,192 5,042 5,620 3,814 5,620 5,620 510704-Water 6,126 6,260 7,350 6,158 7,350 7,350
510705-Sewer 37 38 55 38 55 55
510706-Refuse 726 89 200 - 200 200
510707-Power 57,420 60,204 58,500 53,166 58,500 58,500
510807-Regulatory & Permitting 218 182 - - - -
510809-Assessment fees 2,280 2,034 2,040 1,984 2,040 2,040 510810-Misc Over/Short 200 - - (51) - -
Sub-Total 85-Required Operations $88,779 $110,638 $110,265 $94,511 $110,265 $110,265 520000-Asset Replace - - 3,091 - 3,091 3,091
520100-Internal ISF Chrg - Shop 14,693 - 13,022 9,767 13,022 13,022 520200-Internal ISF Chrg - Building 2,160 38,293 3,733 2,800 3,733 3,733 520300-Internal ISF Chrg - IT 17,406 16,788 20,977 15,733 20,977 20,977 520400-Internal ISF Chrg - Liability 91,485 118,416 116,695 87,521 116,695 116,695 521000-Internal Admin Charges 115,115 115,204 116,266 87,200 116,266 116,266 521100-Ind Cost Allocation 485,623 445,213 386,538 289,904 386,538 386,538 Sub-Total 88-Operations -Internal $726,482 $733,914 $660,322 $492,923 $660,322 $660,322 550000-Interest Expense 3,036 333 - - - -
Sub-Total 90-Debt Service $3,036 $333 $0 $0 $0 $0
570100-Automotive Equipment - 60,954 25,000 25,000 25,000 22,500 Sub-Total 92-Capital Outlay $0 $60,954 $25,000 $25,000 $25,000 $22,500 580100-Capital Prj.- Infrastructure 663,646 1,557,454 1,675,000 1,332,801 1,675,000 2,125,000 580200-Capital Prj.- Buildings & Imp. - - 5,000 - 5,000 5,000 580300-Capital Prj.- Other Imp. 4,883 18,260 300,000 2,829 300,000 350,000 Sub-Total 93-Capital Projects $668,529 $1,575,715 $1,980,000 $1,340,041 $1,980,000 $2,480,000 Total Expenses $2,897,761 $4,074,981 $4,423,001 $3,304,927 $4,395,388 $4,934,033 Total Wastewater Operations Net Surplus/
(Deficit)
$169,697 ($266,704) ($1,761,651) ($419,050) ($1,534,038) ($1,405,561)

2026/27 SHAFTER OPERATING BUDGET 157
Refuse Operations
Actual Actual Budget 11Mo Actual Projection Budget
Account 2023/24 2024/25 2025/26 2025/26 2025/26 2026/27 410000-Utility User Fees 1,817,585 2,058,582 1,900,000 2,147,904 2,100,000 2,150,000 410120-Illegal Dumping Fee 131,050 137,245 - 71,661 - - 415000-Miscelaneous Fees 18,964 1,045 1,030 3,403 1,030 1,030 Sub-Total 71-Fees for Service $1,967,598 $2,196,872 $1,901,030 $2,222,968 $2,101,030 $2,151,030 460002-Interest 5691 Saving 1,453 4,984 - 699 - -
460015-Interest CA Class 2,284 2,426 - 801 - -
460020-Interest LAIF 1,467 368 - 103 - -
460021-Interest Investments 8,597 9,442 - 4,972 - -
469900-Allocated Interest 1,204 - 2,535 - 2,535 2,535
Sub-Total 76-Investment Earnings $15,005 $17,220 $2,535 $6,576 $2,535 $2,535 470000-CA Grant - - 75,750 - 75,750 75,750
470200-Other Agency Grant-Misc 5,000 - - - - -
Sub-Total 77-Grants & Donations $5,000 $0 $75,750 $0 $75,750 $75,750 Total Revenues $1,987,603 $2,214,092 $1,979,315 $2,229,544 $2,179,315 $2,229,315 500000-Full Time Wages 70,067 60,344 48,289 47,799 47,660 61,301 500100-Part Time Wages 14,369 8,411 - - - -
500400-Overtime 514 574 3 406 - -
500500-Cellphone Allowance 697 434 485 412 480 480
500501-Auto Allowance 291 240 242 206 240 240
500502-Uniform & Equipment Allowance - 6 - - - -
500504-One-Time Compensation 2,094 - - - - -
500506-Incentive- Bilingual Pay 1,124 879 1,134 556 1,128 648 500602-Unfunded Accr. Liab. (UAL) - 189 195 - 195 2,006 500603-PERS 3069 Misc. Classic 6,800 3,007 2,993 2,611 2,993 3,180 500604-PERS 26454 Misc. Pepra 3,770 2,410 1,920 1,961 1,920 2,647 500613-UAL 3069 Misc. Classic - 235 - 1,980 - -
500614-UAL 26454 Misc. PEPRA - 16 - 140 - -
500800-Health Insurance 17,389 12,816 11,287 11,577 11,287 15,435 500801-Dental Insurance 368 228 226 227 226 335
500802-Vision Insurance 211 132 131 126 131 160
500803-Life Insurance 301 191 183 194 183 245
500880-Work Comp Insurance 2,402 539 338 422 338 628
509000-Payroll Taxes 6,722 4,278 3,484 3,389 3,484 4,346 Sub-Total 82-Wages & Benefits $127,119 $94,929 $70,911 $72,006 $70,265 $91,651 510001-Departmental Supplies 693 49 550 1,960 - -
510100-Service Agreements 516 - - - - -
510103-Postage & Freight - 30 - - - -
510112-Recycling Services 564 - - - - -
510114-Contract Services 1,786,753 1,928,339 1,816,837 1,811,955 1,816,837 1,816,837 510150-Software Subscription - (6,169) - - - -
510202-Hardware & Tools 226 137 - - - -
510400-Professional Services 23,613 19,901 14,450 10,789 15,000 15,000 510501-Training 217 60 - - - -
510505-Travel 545 122 - - - -
Sub-Total 83-Planned Operations $1,813,127 $1,942,469 $1,831,837 $1,824,705 $1,831,837 $1,831,837 510118-Credit Card Processing Fees 17,581 36,789 36,100 29,402 36,100 36,100 510701-Communications - 314 680 152 680 680
510704-Water 633 608 720 558 720 720
510705-Sewer 37 38 50 38 50 50
510707-Power 279 233 280 197 280 280
510809-Assessment fees 389 389 400 389 400 400
510810-Misc Over/Short 200 - - - - -
Sub-Total 85-Required Operations $19,118 $38,370 $38,230 $30,736 $38,230 $38,230 550000-Interest Expense 787 285 - - - -
Sub-Total 90-Debt Service $787 $285 $0 $0 $0 $0
570200-Machinery & Equipment - 60,872 - 228 - -
Sub-Total 92-Capital Outlay $0 $60,872 $0 $228 $0 $0
Total Expenses $1,960,151 $2,136,925 $1,940,978 $1,927,675 $1,940,332 $1,961,718 Total Refuse Operations Net Surplus/(Deficit) $27,451 $77,166 $38,338 $301,869 $238,983 $267,597 REFUSE

158 SHAFTER OPERATING BUDGET 2026/27
Water Operations
Actual Actual Budget 11Mo Actual Projection Budget
Account 2023/24 2024/25 2025/26 2025/26 2025/26 2026/27 410000-Utility User Fees 5,054,404 5,215,202 5,454,000 5,145,930 5,454,000 5,779,247 410001-Construction Water Fees 6,495 31,197 - 13,650 - - 410200-Agreement Services Fees 206,775 247,209 - 330,309 330,309 1,087,076 412500-Reconnection Fees 36,264 59,960 - 35,798 40,000 45,000 415000-Miscelaneous Fees 39,313 32,027 7,575 56,954 7,575 7,575 Sub-Total 71-Fees for Service $5,343,251 $5,585,595 $5,461,575 $5,582,641 $5,831,884 $6,918,898 430300-Building Permits 3,748 2,268 - 150 - -
Sub-Total 73-License & Permits $3,748 $2,268 $0 $150 $0 $0 450000-Lease Revenues 35,253 3,651 - - - -
Sub-Total 75-Rents & Concessions $35,253 $3,651 $0 $0 $0 $0 460002-Interest 5691 Saving 2,555 1,423 - - - -
460015-Interest CA Class 4,017 702 - - - -
460020-Interest LAIF 2,579 87 - - - -
460021-Interest Investments 15,116 1,853 - - - -
460145-Interest - Leases 22,279 14,514 - - - -
469900-Allocated Interest (8,877) - - - - -
Sub-Total 76-Investment Earnings $37,668 $18,580 $0 $0 $0 $0 470200-Other Agency Grant-Misc 5,000 - - - - -
Sub-Total 77-Grants & Donations $5,000 $0 $0 $0 $0 $0
490100-Trans In - Gen Fund - - 50,000 - - -
490200-Trans In - Federal Grants 317,490 1,108,432 - - - - 490303-Trans In - Water Connection - 387,448 - - - -
Sub-Total 79-Transfers-In $317,490 $1,495,879 $50,000 $0 $0 $0 Total Revenues $5,742,411 $7,105,972 $5,511,575 $5,582,791 $5,831,884 $6,918,898 500000-Full Time Wages 804,800 902,710 966,388 794,872 939,236 1,163,876 500100-Part Time Wages 14,373 8,414 - - - -
500400-Overtime 24,638 20,519 21,208 21,627 20,000 21,200 500500-Cellphone Allowance 12,078 7,103 7,553 6,351 7,260 8,460 500501-Auto Allowance 2,207 2,262 2,345 2,068 2,322 2,322 500502-Uniform & Equipment Allowance 6,687 7,399 6,200 5,528 6,200 - 500504-One-Time Compensation 12,821 - - - - -
500506-Incentive- Bilingual Pay 7,217 8,067 8,618 6,718 8,328 7,848 500507-Incentive- Degree 290 338 368 183 364 -
500508-Incentive-Certificate Pay 2,661 2,297 2,362 2,472 2,190 3,215 500600-Retirement - 77 - - - -
500602-Unfunded Accr. Liab. (UAL) - 2,401 2,430 - 2,430 35,634 500603-PERS 3069 Misc. Classic 76,785 62,942 67,564 50,742 67,564 62,000 500604-PERS 26454 Misc. Pepra 31,358 27,212 28,014 27,970 28,014 46,939 500613-UAL 3069 Misc. Classic - 5,640 - 47,127 - -
500614-UAL 26454 Misc. PEPRA - 250 - 2,151 - -
500700-OPEB - Health Insurance 1,266 1,712 - 340 - -
500800-Health Insurance 205,081 201,553 203,155 188,017 203,155 279,172 500801-Dental Insurance 5,195 4,958 4,978 4,349 4,978 6,615 500802-Vision Insurance 2,583 2,447 2,446 2,128 2,446 2,978 500803-Life Insurance 3,288 3,389 3,299 3,229 3,299 3,966 500880-Work Comp Insurance 112,623 73,966 37,386 28,097 37,386 36,926 509000-Payroll Taxes 64,932 66,691 66,675 58,883 66,675 81,877 Sub-Total 82-Wages & Benefits $1,390,883 $1,412,348 $1,430,989 $1,252,852 $1,401,847 $1,763,028 510000-Office Supplies 829 829 1,000 1,135 1,000 1,250
510001-Departmental Supplies 27,722 23,002 19,953 28,169 20,000 25,000 510006-Food/Meals - 212 - 428 750 750
510100-Service Agreements 1,645 4,165 - - - -
510103-Postage & Freight 4,332 6,944 4,250 606 4,250 5,000 510104-Advertising 467 425 - - - -
510106-Subscriptions & Dues 32,579 4,779 5,000 5,480 5,097 6,000 510109-Janitorial Services 8,879 - - - - -
510114-Contract Services - 11,190 8,810 7,137 - -
510115-Recruitment - 23 100 446 100 200
510150-Software Subscription 28,938 51,471 72,000 56,716 60,000 65,000 510155-IT Subscription - - - 20 - -
510200-Repairs & Maintenance 138,191 165,207 202,104 363,017 275,000 300,000

2026/27 SHAFTER OPERATING BUDGET 159
Water Operations
Actual Actual Budget 11Mo Actual Projection Budget
Account 2023/24 2024/25 2025/26 2025/26 2025/26 2026/27 510202-Hardware & Tools 29,956 18,055 21,060 15,417 20,000 20,000 510204-Equipment Repair 28,746 22,046 25,000 11,783 25,000 25,000 510205-Building Repair & Maintenance 750 70 1,000 1,376 1,000 1,000 510300-Vehicle Operations 11,416 19,551 16,937 26,902 17,500 20,000 510302-Vehicle Operations - Fuel 34,915 38,245 40,000 25,410 30,000 40,000 510400-Professional Services 77,144 98,187 64,291 45,114 75,000 50,000 510420-Legal Services - - 15,000 - - -
510501-Training 10,010 6,275 10,000 3,144 10,000 10,000 510505-Travel 9,629 6,325 10,000 433 10,000 10,000
510900-Treatment Supplies 357,501 399,908 500,000 170,840 450,000 500,000 510905-Water Testing/Samples 103,990 116,457 115,000 84,974 95,000 100,000 Sub-Total 83-Planned Operations $907,638 $993,367 $1,131,505 $1,010,517 $1,099,697 $1,179,200 510118-Credit Card Processing Fees 17,580 36,789 36,100 29,402 36,100 36,100 510701-Communications 7,396 8,318 10,200 6,683 10,200 10,200 510704-Water 633 608 700 558 700 700
510705-Sewer 37 38 55 39 55 55
510706-Refuse 2,941 277 550 - 550 550
510707-Power 1,595,003 1,775,544 1,700,500 1,385,803 1,700,500 1,700,500 510708-Natural Gas 696 179 180 183 180 180
510807-Regulatory & Permitting 331,742 368,849 441,000 443,175 441,000 441,000 510809-Assessment fees 7,149 7,524 7,530 8,546 7,530 7,530 510810-Misc Over/Short 200 - - (147) - -
Sub-Total 85-Required Operations $1,963,378 $2,198,125 $2,196,815 $1,874,243 $2,196,815 $2,196,815 520000-Asset Replace - - 3,091 - 3,091 3,091
520100-Internal ISF Chrg - Shop 31,864 27,444 28,648 21,486 28,648 28,648 520200-Internal ISF Chrg - Building 2,894 38,398 5,001 3,751 5,001 5,001 520300-Internal ISF Chrg - IT 36,037 34,779 43,457 32,593 43,457 43,457 520400-Internal ISF Chrg - Liability 151,843 196,543 193,685 145,264 193,685 193,685 521000-Internal Admin Charges 236,421 236,602 238,785 179,089 238,785 238,785 521100-Ind Cost Allocation 787,287 721,776 626,652 469,989 626,652 626,652 Sub-Total 88-Operations -Internal $1,246,346 $1,255,542 $1,139,319 $852,171 $1,139,319 $1,139,319 550000-Interest Expense 1,172 399 - - - -
Sub-Total 90-Debt Service $1,172 $399 $0 $0 $0 $0
570100-Automotive Equipment - 60,954 25,000 25,000 25,000 22,500 570200-Machinery & Equipment 8,172 - - - - -
Sub-Total 92-Capital Outlay $8,172 $60,954 $25,000 $25,000 $25,000 $22,500 580100-Capital Prj.- Infrastructure 1,986,021 2,145,743 1,740,052 564,183 1,740,052 5,125,000 580200-Capital Prj.- Buildings & Imp. - - 5,000 - 5,000 5,000 Sub-Total 93-Capital Projects $1,986,021 $2,145,743 $1,745,052 $3,145,172 $1,745,052 $5,130,000 Total Expenses $7,503,609 $8,066,478 $7,668,679 $8,159,955 $7,607,730 $11,430,862 Total Water Operations Net Surplus/(Deficit) ($1,761,199) ($960,505) ($2,157,105) ($2,577,163) ($1,775,846) ($4,511,964) WATER

160 SHAFTER OPERATING BUDGET 2026/27
Transit Operations
Actual Actual Budget 11Mo Actual Projection Budget
Account 2023/24 2024/25 2025/26 2025/26 2025/26 2026/27 410004-Transit Farebox Revenue 27,079 26,993 31,068 - 31,068 31,068 410200-Agreement Services Fees 19,383 29,033 12,726 21,892 30,000 30,000 Sub-Total 71-Fees for Service $46,463 $56,026 $43,794 $21,892 $61,068 $61,068 400601-TDA Article 4 356,602 205,934 359,156 - 359,156 359,156 470000-CA Grant - - 350,000 - 350,000 -
470060-CA Grant - LCTOP - 59,102 - 13,332 - -
470061-CA Grant - Good Repair (SGR) - - - 99,935 - -
470104-FED GRNT 5311 (Operat) 141,168 273,412 60,600 129,421 160,000 160,000 Sub-Total 77-Grants & Donations $497,770 $538,448 $769,756 $242,688 $869,156 $519,156 480100-Misc Refunds 676 - - - - -
Sub-Total 78-Other Revenue $676 $0 $0 $0 $0 $0
Total Revenues $544,909 $594,474 $813,550 $264,580 $930,224 $580,224 500000-Full Time Wages 135,856 218,609 343,965 273,325 294,321 379,440 500100-Part Time Wages 34,956 17,682 - - - -
500400-Overtime 3,558 9,674 3,123 9,995 3,000 3,150
500500-Cellphone Allowance 251 214 267 158 264 264
500501-Auto Allowance 724 571 773 389 768 468
500502-Uniform & Equipment Allowance 708 1,208 606 - 606 - 500506-Incentive- Bilingual Pay 3,718 5,433 4,972 4,982 4,924 6,220 500507-Incentive- Degree 97 113 122 61 121 -
500602-Unfunded Accr. Liab. (UAL) - 433 450 - 450 9,525 500603-PERS 3069 Misc. Classic 1,192 1,101 1,186 807 1,186 1,158 500604-PERS 26454 Misc. Pepra 17,811 17,562 22,403 21,191 22,403 29,325 500613-UAL 3069 Misc. Classic - 94 - 719 - -
500614-UAL 26454 Misc. PEPRA - 200 - 1,601 - -
500800-Health Insurance 49,086 72,537 87,164 85,959 87,164 117,321 500801-Dental Insurance 1,196 1,704 2,051 1,921 2,051 2,789 500802-Vision Insurance 571 766 898 825 898 1,070
500803-Life Insurance 628 980 824 1,262 824 1,671
500880-Work Comp Insurance 25,246 23,204 17,183 16,484 17,183 22,789 509000-Payroll Taxes 14,138 19,053 22,789 22,263 22,789 29,586 Sub-Total 82-Wages & Benefits $289,733 $391,137 $508,775 $441,941 $458,952 $604,776 510000-Office Supplies 469 837 1,500 142 1,500 1,500
510001-Departmental Supplies 3,004 1,680 1,500 3,932 1,500 1,500 510006-Food/Meals - - - 80 - -
510100-Service Agreements 45 224 100 82 100 100
510103-Postage & Freight 6 14 10 16 10 10
510104-Advertising - 157 200 157 200 200
510106-Subscriptions & Dues 1,815 906 2,000 42 2,000 2,000 510109-Janitorial Services - - - 3,600 - -
510115-Recruitment - 880 - 439 - -
510150-Software Subscription 2,179 1,015 1,500 1,268 1,500 1,500 510200-Repairs & Maintenance 6,490 9,975 5,000 51,252 5,000 5,000 510202-Hardware & Tools 309 276 - 4,074 - -
510300-Vehicle Operations 10,120 20,539 20,000 17,642 20,000 20,000 510301-Vehicle Operations - Supplies 2,978 1,450 2,500 219 2,500 2,500 510302-Vehicle Operations - Fuel 3,899 1,936 2,000 5,210 2,000 2,000 510303-Vehicle Operations- Tires 3,413 917 3,500 5,031 3,500 3,500 510400-Professional Services 716 3,971 4,116 1,258 4,116 2,000 510501-Training 2,067 2,631 1,500 600 1,500 1,500
510505-Travel 1,409 668 1,000 55 1,000 1,000
Sub-Total 83-Planned Operations $38,919 $48,077 $46,426 $97,668 $46,426 $44,310 510701-Communications 3,553 5,627 6,000 6,078 6,000 6,000 510707-Power 13,688 14,079 20,000 11,865 20,000 20,000
510810-Misc Over/Short - 1 - - - -
Sub-Total 85-Required Operations $17,241 $19,707 $26,000 $17,943 $26,000 $26,000 520100-Internal ISF Chrg - Shop 31,864 23,222 28,648 21,486 28,648 28,648 520200-Internal ISF Chrg - Building 4,334 272 3,297 2,473 3,297 3,297 520300-Internal ISF Chrg - IT 27,160 26,361 32,937 24,703 32,937 32,937 520400-Internal ISF Chrg - Liability 15,599 20,191 19,897 14,923 19,897 19,897 521000-Internal Admin Charges 2,193 2,194 2,215 1,661 2,215 2,215

DIAL-A-RIDE

2026/27 SHAFTER OPERATING BUDGET 161
Transit Operations
Actual Actual Budget 11Mo Actual Projection Budget
Account 2023/24 2024/25 2025/26 2025/26 2025/26 2026/27 521100-Ind Cost Allocation 114,937 105,373 91,486 68,614 91,486 91,486 Sub-Total 88-Operations -Internal $196,086 $177,612 $178,480 $133,860 $178,480 $178,480 570100-Automotive Equipment 411,056 105,918 - - - -
Sub-Total 92-Capital Outlay $411,056 $105,918 $0 $0 $0 $0 580000-Capital Prj.- Land - - - 421,101 - -
580200-Capital Prj.- Buildings & Imp. - - 350,000 694,244 350,000 - 580300-Capital Prj.- Other Imp. - - - 30,079 - -
Sub-Total 93-Capital Projects $0 $0 $350,000 $1,145,424 $350,000 $0 Total Expenses $953,035 $742,451 $1,109,681 $1,836,837 $1,059,858 $853,566 Total Transit Operations Net Surplus/(Deficit) ($408,131) ($147,978) ($296,132) ($1,572,256) ($129,634) ($273,342)

162 SHAFTER OPERATING BUDGET 2026/27
Telecommunications Operations
Actual Actual Budget 11Mo Actual Projection Budget
Account 2023/24 2024/25 2025/26 2025/26 2025/26 2026/27 410002-Residential Fiber User Fees - - 20,200 - 20,200 20,200 410003-Tower Utilization Fees 84,594 90,178 75,750 75,894 75,750 75,750 410005-Business Fiber User Fees 215,593 113,317 45,450 105,187 45,450 45,450 410006-Commercial Fiber User Fees 12,633 12,886 7,171 12,046 7,171 7,171 410007-Dark Fiber User Fees 31,003 11,109 8,080 30,492 8,080 8,080 Sub-Total 71-Fees for Service $343,823 $227,490 $156,651 $223,619 $156,651 $156,651 450000-Lease Revenues 54,615 2,196 - - - -
Sub-Total 75-Rents & Concessions $54,615 $2,196 $0 $0 $0 $0 460145-Interest - Leases 15,436 14,732 - - - -
Sub-Total 76-Investment Earnings $15,436 $14,732 $0 $0 $0 $0 470000-CA Grant - 487,010 - - - -
Sub-Total 77-Grants & Donations $0 $487,010 $0 $0 $0 $0 490100-Trans In - Gen Fund - - 350,000 - 350,000 -
Sub-Total 79-Transfers-In $0 $0 $350,000 $0 $350,000 $0 Total Revenues $413,875 $731,427 $506,651 $223,619 $506,651 $156,651 510001-Departmental Supplies 4,902 630 2,000 970 2,000 2,000 510100-Service Agreements 1,489 143 - 1,846 - 99,000
510108-Facility Support - - - 295 - -
510155-IT Subscription 14,533 130 - - - -
510200-Repairs & Maintenance 78,973 20,699 350,000 124,919 382,557 300,000 510202-Hardware & Tools 4,172 - - 320 - 50,000
510400-Professional Services 1,785 22,500 40,000 478,520 40,000 60,000 510501-Training 662 65 2,000 - 2,000 -
510505-Travel 3,779 1,577 4,000 3,006 4,000 -
Sub-Total 83-Planned Operations $110,294 $45,743 $398,000 $774,492 $430,557 $511,000 510707-Power 16,094 15,614 17,500 11,701 17,500 17,500
Sub-Total 85-Required Operations $16,094 $15,614 $17,500 $11,701 $17,500 $17,500 520300-Internal ISF Chrg - IT 144,995 137,886 172,286 129,215 172,286 172,286 521100-Ind Cost Allocation 1,010 926 - - - -
Sub-Total 88-Operations -Internal $146,005 $138,812 $172,286 $129,215 $172,286 $172,286 570100-Automotive Equipment - 5,345 50,000 49,041 50,000 - Sub-Total 92-Capital Outlay $0 $5,345 $50,000 $49,041 $50,000 $0 580100-Capital Prj.- Infrastructure 168,910 318,100 72,400 214,280 72,400 - 580200-Capital Prj.- Buildings & Imp. - - - 138,803 - - 580300-Capital Prj.- Other Imp. - - - 57,499 - -
Sub-Total 93-Capital Projects $168,910 $318,100 $72,400 $482,981 $72,400 $0 Total Expenses $441,304 $523,613 $710,186 $1,447,430 $742,743 $700,786 Total Telecommunications Operations Net
Surplus/(Deficit)
($27,428) $207,813 ($203,535) ($1,223,812) ($236,092) ($544,135) FIBER

2026/27 SHAFTER OPERATING BUDGET 163
Rail Operations
Actual Actual Budget 11Mo Actual Projection Budget
Account 2023/24 2024/25 2025/26 2025/26 2025/26 2026/27 410020-Rail User Fees - - 15,150 - 15,150 15,150
Sub-Total 71-Fees for Service $0 $0 $15,150 $0 $15,150 $15,150 450300-Track Rental / Demurrage - - 60,600 - 60,600 60,600 Sub-Total 75-Rents & Concessions $0 $0 $60,600 $0 $60,600 $60,600 480000-Sale of Prop - Capitalized - - - 170,000 - -
Sub-Total 78-Other Revenue $0 $0 $0 $170,000 $0 $0
Total Revenues $0 $0 $75,750 $170,000 $75,750 $75,750
500000-Full Time Wages 18,193 25,091 12,199 16,916 11,933 23,983 500500-Cellphone Allowance 109 76 61 52 60 60
500501-Auto Allowance 242 240 242 206 240 240
500502-Uniform & Equipment Allowance 85 122 200 119 200 - 500504-One-Time Compensation 640 - - - - -
500602-Unfunded Accr. Liab. (UAL) - 66 75 - 75 666
500603-PERS 3069 Misc. Classic 2,790 1,793 1,494 1,322 1,494 1,597 500604-PERS 26454 Misc. Pepra - - - 322 - 636
500613-UAL 3069 Misc. Classic - 113 - 999 - -
500700-OPEB - Health Insurance - 595 - 453 - -
500800-Health Insurance 2,089 1,545 1,269 2,001 1,269 3,130 500801-Dental Insurance 55 41 34 51 34 88
500802-Vision Insurance 23 18 15 22 15 33
500803-Life Insurance 65 51 39 58 39 84
500880-Work Comp Insurance 545 356 191 295 191 474
509000-Payroll Taxes 1,301 1,062 722 1,003 722 1,491
Sub-Total 82-Wages & Benefits $26,137 $31,169 $16,541 $23,819 $16,272 $32,482 510001-Departmental Supplies - - 5,151 - 5,151 5,151
510100-Service Agreements 2,430 - - - - -
510106-Subscriptions & Dues - - 1,030 - 1,030 1,030
510150-Software Subscription 1,647 625 - 391 - -
510200-Repairs & Maintenance - - 18,544 - 18,544 18,544 510205-Building Repair & Maintenance - 282 - - - -
510300-Vehicle Operations 44 - - - - -
510302-Vehicle Operations - Fuel 279 36 - - - -
510400-Professional Services 30,000 117 5,151 - 5,151 5,151 510501-Training - - 1,030 - 1,030 1,030
510505-Travel 10 - - - - -
Sub-Total 83-Planned Operations $34,409 $1,060 $30,906 $391 $30,906 $30,906 510701-Communications 456 432 550 380 550 550
510704-Water 862 882 1,200 868 1,200 1,200
510705-Sewer 178 178 220 163 220 220
510707-Power 5,255 1,410 1,550 4,739 1,550 1,550
Sub-Total 85-Required Operations $6,751 $2,901 $3,520 $6,151 $3,520 $3,520 521100-Ind Cost Allocation 94,869 86,975 - - - -
Sub-Total 88-Operations -Internal $94,869 $86,975 $0 $0 $0 $0 Total Expenses $162,166 $122,105 $50,967 $30,361 $50,698 $66,908 Total Rail Operations Net Surplus/(Deficit) ($162,167) ($122,106) $24,783 $139,641 $25,052 $8,842

RAIL OPERATIONS

164 SHAFTER OPERATING BUDGET 2026/27
�ra�si� �escri���� �� �a��r �er�ices�
This Division func�ons under Finance is responsible for planning, opera�ng, and maintaining public transporta�on services to ensure safe, reliable, and e�cient mobility for all residents. Our mission is to provide e�uitable access to transit opera�ons while suppor�ng regional connec�vity and sustainable growth.

Fiscal Year 2026-27 ��als a�� ���ec��es
 Enhance Safety of the Public Transit Employees by implemen�ng dedicated dispatch for service calls
 Enhance Public Transporta�on Accessibility and Coverage- by u�lizing LCTOP Grant funding to provide Saturday Service
 Increase Transit System Ridership by u�lizing LCTOP Grant funding for Free Bus Fare Program and social media marke�ng campaign
 Replacement of final remaining gas fuel transit vehicle with alterna�ve fuel type vehicle such as hybrid or electric
 Review and adjust fare structures if necessary
 Research alterna�ve sources of revenue such as Adver�sing  Con�nue applying for Federal and State grants for coverage percentage of opera�onal expenses

Telecomm�nica�ons �escrip�on o� �a�or �er�ices�
The Telecommunica�ons Division within the City's Informa�on Technology Department is responsible for managing and maintaining the City’s fiber op�c and broadband infrastructure, including providing access to equipment and administering the agreements associated with thirdparty providers that have access our network. Telecommunica�ons staff, working closely with the Engineering Division, also provide vital inspec�on services for all new fiber op�on construc�on, as well as facilitate maintenance and opera�onal services on our exis�ng citywide network. This division supports the citywide broadband expansion ini�a�ve by administering grant-funded projects, and providing construc�on management services associated with a variety of departmental projects, including high-speed rail, new subdivisions, and the development of new city parks. Telecommunica�ons is responsible for implemen�ng updates and enhancements to physical security measures at all City-owned buildings, including managing keycard and key code access for the majority of staff.

Fiscal Year 2025-26 Highlights and Accomplishments
 Completed Fiber Op�c Design-Engineering Package
 Installed two street-rated fiber vaults in coordina�on with the Zerker Rd improvement project
 Coordinated with Wonderful Company to successfully re-route fiber op�c path in support of their Express Ave Street expansion project
Fiscal Year 2026-27 �oals and ���ec��es
 Enter into Public-Private Partnership with ISP
 Begin construc�on phase of Fiber-to-the-Home grant project (FFA Last Mile funding)  Repair damaged test sta�ons and create a maintenance plan for network inspec�ons with ISP
 Install fiber op�c connec�on at the Sha�er Skate Park in support of public safety camera project
2026/27 SHAFTER OPERATING BUDGET 165

166 SHAFTER OPERATING BUDGET 2026/27

SPECIAL REVENUE FUNDS
Special Revenue Funds Expense Budget Changes
Federal Grants
Transportation
State Gas Tax
Traffic Safety
SLESF
Special Police Services
Asset Forfeiture
LLMD
Low-Mod Income Housing
CDBG
Road Maint. & Rehab

168 SHAFTER OPERATING BUDGET 2026/27
FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
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% 74.9% Traffic Safety 142 50,000 - - 0.0% 0.0%
Supp. Law Enforcement Fund 205,927 194,663 - 180,000 180,000 0.0% 0.0% Gas Tax 39,943 95,037 886,552 630,882 (255,670) -28.8% 5.7% Tran. Dev. Act - Streets 1,213,400 1,298,603 2,335,179 1,190,000 (1,145,179) -49.0% 10.7% Road Maint & Rehab. Acct 284,376 605,103 1,287,266 801,956 (485,310) -37.7% 7.2% Community Develop. Block Grant 65,000 - - - 0.0% 0.0%
Total $5,498,470 $4,575,155 $9,209,128 $11,160,761 $1,951,633 21.2% 100%

SPECIAL REVENUE FUNDS EXPENSE BUDGET CHANGES

2026/27 SHAFTER OPERATING BUDGET 169
FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
Federal Grant Category Expenditures 2023/24 2024/25 2025/26 2026/27 Change Chg Total 93-Capital Projects 2,799,685 1,067,283 1,540,132 5,357,923 3,817,791 247.9% 64.1% 94-Transfers-Out 889,997 1,264,465 3,160,000 3,000,000 (160,000) -5.1% 35.9% Total Streets 3,689,682 2,331,748 4,700,132 8,357,923 3,657,791 77.8% 100% FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
Traffic Safety Category Expenditures 2023/24 2024/25 2025/26 2026/27 Change Chg Total 92-Capital Outlay - 50,000 - - 0.0% #Error
93-Capital Projects 142 - - - 0.0% #Error
Total Streets 142 50,000 - - #.0% #Error
FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
Supp. Law Enforcement Fund Category
Expenditures
2023/24 2024/25 2025/26 2026/27 Change Chg Total
94-Transfers-Out 205,927 194,663 - 180,000 180,000 0.0% 0.0% Total Police 205,927 194,663 - 180,000 180,000 #.0% 100% FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
Gas Tax Category Expenditures 2023/24 2024/25 2025/26 2026/27 Change Chg Total 93-Capital Projects 39,943 95,037 886,552 630,882 (255,670) -28.8% 100.0% Total Streets 39,943 95,037 886,552 630,882 (255,670) -28.8% 100% FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
Tran. Dev. Act - Streets Category
Expenditures
2023/24 2024/25 2025/26 2026/27 Change Chg Total
93-Capital Projects 1,213,400 1,298,603 2,335,179 1,190,000 (1,145,179) -49.0% 100.0% Total Streets 1,213,400 1,298,603 2,335,179 1,190,000 (1,145,179) -49.0% 100% FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
Road Maint & Rehab. Acct Category
Expenditures
2023/24 2024/25 2025/26 2026/27 Change Chg Total
93-Capital Projects 284,376 605,103 1,287,266 801,956 (485,310) -37.7% 100.0% Total Streets 284,376 605,103 1,287,266 801,956 (485,310) -37.7% 100% FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
Community Develop. Block Grant
Category Expenditures
2023/24 2024/25 2025/26 2026/27 Change Chg Total
94-Transfers-Out 65,000 - - - 0.0% #Error
Total Public Facilities 65,000 - - - #.0% #Error

170 SHAFTER OPERATING BUDGET 2026/27

FEDERAL GRANTS
Federal Grant
Actual Actual Budget 11Mo Actual Projection Budget
Account 2023/24 2024/25 2025/26 2025/26 2025/26 2026/27 460002-Interest 5691 Saving 6,487 11,694 7,000 - - -
460015-Interest CA Class 10,197 5,750 12,000 - - -
460020-Interest LAIF 6,547 814 7,500 (129) - -
460021-Interest Investments 38,373 20,750 20,000 - - -
469900-Allocated Interest (5,571) - 6,500 - - -
Sub-Total 76-Investment Earnings $56,033 $39,008 $53,000 ($129) $0 $0 470100-FED GRNT - - 5,000,000 1,840,695 2,000,000 3,311,805 470106-FED GRNT - STPL 7,735 - - - - -
470107-FED GRNT State Pass thru 121,382 (59,489) - - - - 470110-FED GRNT CMAQ - - - - - 250,000
470115-FED GRANT - RSTP 1,797,332 257,526 - 8,411 - 1,796,118 Sub-Total 77-Grants & Donations $1,926,449 $198,037 $5,000,000 $1,849,106 $2,000,000 $5,357,923 Total Revenues $1,982,482 $237,045 $5,053,000 $1,848,977 $2,000,000 $5,357,923 580100-Capital Prj.- Infrastructure 2,046,019 128,110 1,372,106 1,873,600 1,372,106 4,546,118 580200-Capital Prj.- Buildings & Imp. 293,635 193,715 7,981 - 7,981 - 580300-Capital Prj.- Other Imp. 460,031 745,458 160,045 - 160,045 811,805 Sub-Total 93-Capital Projects $2,799,685 $1,067,283 $1,540,132 $2,412,618 $1,540,132 $5,357,923 590100-Trans Out - Gen Fund 423,647 67,796 160,000 - - - 590308-Trans Out - State Grants - 88,237 - - - -
595000-Trans Out - WW Operations 35,958 - - - - -
595002-Trans Out - Water Operations 317,490 1,108,432 3,000,000 - 3,000,000 3,000,000 595103-Trans Out - ISF Info Tech 112,903 - - - - -
Sub-Total 94-Transfers-Out $889,997 $1,264,465 $3,160,000 $0 $3,000,000 $3,000,000 Total Expenses $3,689,682 $2,331,748 $4,700,132 $2,412,618 $4,540,132 $8,357,923 Total Federal Grant Net Surplus/(Deficit) ($1,707,200) ($2,094,704) $352,868 ($563,641) ($2,540,132) ($3,000,000)

2026/27 SHAFTER OPERATING BUDGET 171
Traffic Safety
Actual Actual Budget 11Mo Actual Projection Budget
Account 2023/24 2024/25 2025/26 2025/26 2025/26 2026/27 440003-Fines - Traffic Safety 28,049 19,450 26,785 - 26,785 26,785 Sub-Total 74-Fines, Forfeitures, $28,049 $19,450 $26,785 $0 $26,785 $26,785 460002-Interest 5691 Saving 859 2,704 900 505 900 -
460015-Interest CA Class 1,350 1,320 1,500 599 1,500 -
460020-Interest LAIF 867 191 900 66 900 -
460021-Interest Investments 5,080 4,985 5,100 3,647 5,100 - 469900-Allocated Interest 580 - 750 - 750 -
Sub-Total 76-Investment Earnings $8,736 $9,199 $9,150 $4,818 $9,150 $0 Total Revenues $36,784 $28,649 $35,935 $4,818 $35,935 $26,785 570100-Automotive Equipment - 50,000 - - - -
Sub-Total 92-Capital Outlay $0 $50,000 $0 $0 $0 $0
580300-Capital Prj.- Other Imp. 142 - - - - -
Sub-Total 93-Capital Projects $142 $0 $0 $0 $0 $0
Total Expenses $142 $50,000 $0 $0 $0 $0
Total Traffic Safety Net Surplus/(Deficit) $36,643 ($21,350) $35,935 $4,817 $35,935 $26,785

TRAFFIC SAFETY

172 SHAFTER OPERATING BUDGET 2026/27
Supp. Law Enforcement Fund
Actual Actual Budget 11Mo Actual Projection Budget
Account 2023/24 2024/25 2025/26 2025/26 2025/26 2026/27 460002-Interest 5691 Saving 1,238 3,952 - 516 - -
460015-Interest CA Class 1,945 1,957 - 617 - -
460020-Interest LAIF 1,249 283 - 52 - -
460021-Interest Investments 7,321 7,444 - 3,788 - -
469900-Allocated Interest 690 - - - - -
Sub-Total 76-Investment Earnings $12,443 $13,637 $0 $4,973 $0 $0 470001-CA Grant - SLEBG 186,159 194,663 - 201,537 201,600 202,000 Sub-Total 77-Grants & Donations $186,159 $194,663 $0 $201,537 $201,600 $202,000 Total Revenues $198,602 $208,300 $0 $206,510 $201,600 $202,000 590100-Trans Out - Gen Fund 205,927 194,663 - - 190,000 180,000 Sub-Total 94-Transfers-Out $205,927 $194,663 $0 $0 $190,000 $180,000 Total Expenses $205,927 $194,663 $0 $0 $190,000 $180,000 Total Supp. Law Enforcement Fund Net
Surplus/(Deficit)
($7,325) $13,636 $0 $206,510 $11,600 $22,000

SUPPLEMENTAL LAW ENFORCEMENT SERVICES

2026/27 SHAFTER OPERATING BUDGET 173
Gas Tax
Actual Actual Budget 11Mo Actual Projection Budget
Account 2023/24 2024/25 2025/26 2025/26 2025/26 2026/27 400501-Gas Tax - Section 2103 193,922 212,552 175,135 181,272 214,000 214,000 400502-Gas Tax - Section 2105 129,325 138,224 122,151 117,489 139,000 139,000 400503-Gas Tax - Section 2106 58,200 63,208 52,458 54,862 64,000 640,000 400504-Gas Tax - Section 2107 175,052 183,364 166,466 154,824 184,000 184,000 400505-Gas Tax - Section 2107.5 5,000 5,000 5,050 5,000 5,050 5,050 400506-Gas Tax - State Repayment - (538) - - - -
Sub-Total 70-Taxes $561,499 $601,811 $521,260 $513,447 $606,050 $1,182,050 460002-Interest 5691 Saving 7,683 30,990 8,200 6,166 8,200 8,200 460015-Interest CA Class 12,077 15,163 3,000 7,319 3,000 3,000 460020-Interest LAIF 7,754 2,195 7,800 807 7,800 7,800
460021-Interest Investments 45,448 57,678 45,000 44,509 45,000 45,000 469900-Allocated Interest 5,499 - 40,000 - - -
Sub-Total 76-Investment Earnings $78,461 $106,026 $104,000 $58,801 $64,000 $64,000 Total Revenues $639,960 $707,836 $625,260 $572,249 $670,050 $1,246,050 580100-Capital Prj.- Infrastructure 39,943 95,037 886,552 483,744 886,552 630,882 Sub-Total 93-Capital Projects $39,943 $95,037 $886,552 $659,917 $886,552 $630,882 Total Expenses $39,943 $95,037 $886,552 $659,917 $886,552 $630,882 Total Gas Tax Net Surplus/(Deficit) $600,017 $612,799 ($261,292) ($87,669) ($216,502) $615,168

GAS TAX

174 SHAFTER OPERATING BUDGET 2026/27
Tran. Dev. Act - Streets
Actual Actual Budget 11Mo Actual Projection Budget
Account 2023/24 2024/25 2025/26 2025/26 2025/26 2026/27 460002-Interest 5691 Saving - 8,165 - - - -
460015-Interest CA Class - 3,383 - - - -
460020-Interest LAIF - 482 - (19) - -
460021-Interest Investments - 10,255 - - - -
469900-Allocated Interest (2,598) - 2,500 - - -
Sub-Total 76-Investment Earnings ($2,598) $22,285 $2,500 ($19) $0 $0 400600-TDA Article 3 - - - 160,500 - -
400602-TDA Article 8 - 1,404,554 858,500 1,366,188 1,366,188 858,500 400603-TDA Article 3 - 160,500 - - - -
Sub-Total 77-Grants & Donations $0 $1,565,054 $858,500 $1,526,688 $1,366,188 $858,500 Total Revenues ($2,598) $1,587,339 $861,000 $1,526,669 $1,366,188 $858,500 580100-Capital Prj.- Infrastructure 795,898 990,754 1,528,504 227,485 1,528,504 520,000 580300-Capital Prj.- Other Imp. 417,502 307,850 806,674 525,478 806,674 670,000 Sub-Total 93-Capital Projects $1,213,400 $1,298,603 $2,335,179 $1,575,489 $2,335,179 $1,190,000 Total Expenses $1,213,400 $1,298,603 $2,335,179 $1,575,489 $2,335,179 $1,190,000 Total Tran. Dev. Act - Streets Net Surplus/
(Deficit)
($1,215,998) $288,735 ($1,474,178) ($48,820) ($968,990) ($331,500)

TRANSPORTATION

2026/27 SHAFTER OPERATING BUDGET 175

SPECIAL PD SERVICES
Special Police Services
Actual Actual Budget 11Mo Actual Projection Budget
Account 2023/24 2024/25 2025/26 2025/26 2025/26 2026/27 460002-Interest 5691 Saving 11 11 - - - -
460015-Interest CA Class 17 4 - - - -
460020-Interest LAIF 11 1 - - - -
460021-Interest Investments 62 12 - - - -
469900-Allocated Interest 6 - - - - -
Sub-Total 76-Investment Earnings $107 $28 $0 $0 $0 $0
Total Revenues $107 $28 $0 $0 $0 $0
Total Special Police Services Net Surplus/
(Deficit)
$107 $28 $0 $0 $0 $0

176 SHAFTER OPERATING BUDGET 2026/27

ASSET FORFEITURE
Asset Forfeitures
Actual Actual Budget 11Mo Actual Projection Budget
Account 2023/24 2024/25 2025/26 2025/26 2025/26 2026/27 440100-Asset Forfeitures - 8,210 - - - -
Sub-Total 74-Fines, Forfeitures, $0 $8,210 $0 $0 $0 $0
460002-Interest 5691 Saving 578 2,104 - 388 - -
460015-Interest CA Class 908 1,025 - 460 - -
460020-Interest LAIF 583 148 - 51 - -
460021-Interest Investments 3,417 3,862 - 2,798 - -
469900-Allocated Interest 294 - 3,030 - - -
Sub-Total 76-Investment Earnings $5,780 $7,140 $3,030 $3,696 $0 $0 Total Revenues $5,780 $15,350 $3,030 $3,696 $0 $0
Total Asset Forfeitures Net Surplus/(Deficit) $5,780 $15,349 $3,030 $3,697 $0 $0

2026/27 SHAFTER OPERATING BUDGET 177
Road Maint & Rehab. Acct
Actual Actual Budget 11Mo Actual Projection Budget
Account 2023/24 2024/25 2025/26 2025/26 2025/26 2026/27 400507-Gas Tax - SB1 (RMRA) 550,133 606,577 464,600 479,588 607,000 607,000 Sub-Total 70-Taxes $550,133 $606,577 $464,600 $479,588 $607,000 $607,000 460002-Interest 5691 Saving 2,810 7,963 2,600 1,755 2,600 2,600 460015-Interest CA Class 4,416 3,976 4,500 2,063 4,500 4,500 460020-Interest LAIF 2,835 577 2,900 199 2,900 2,900
460021-Interest Investments 16,619 15,833 17,000 12,328 17,000 17,000 469900-Allocated Interest 5,419 - 5,400 - 5,400 5,400
Sub-Total 76-Investment Earnings $32,099 $28,350 $32,400 $16,346 $32,400 $32,400 Total Revenues $582,233 $634,927 $497,000 $495,934 $639,400 $639,400 580100-Capital Prj.- Infrastructure 284,376 605,103 1,287,266 552,127 1,287,266 801,956 Sub-Total 93-Capital Projects $284,376 $605,103 $1,287,266 $1,038,266 $1,287,266 $801,956 Total Expenses $284,376 $605,103 $1,287,266 $1,038,266 $1,287,266 $801,956 Total Road Maint & Rehab. Acct Net Surplus/
(Deficit)
$297,856 $29,823 ($790,266) ($542,333) ($647,866) ($162,556)

ROAD MAINTENANCE & REHAB

178 SHAFTER OPERATING BUDGET 2026/27
Community Develop. Block Grant
Actual Actual Budget 11Mo Actual Projection Budget
Account 2023/24 2024/25 2025/26 2025/26 2025/26 2026/27 460002-Interest 5691 Saving 173 - - - - -
460015-Interest CA Class 272 - - - - -
460020-Interest LAIF 175 - - - - -
460021-Interest Investments 1,025 - - - - -
469900-Allocated Interest 372 - - - - -
Sub-Total 76-Investment Earnings $2,017 $0 $0 $0 $0 $0
470102-FED GRNT CDBG 65,000 - - - - -
Sub-Total 77-Grants & Donations $65,000 $0 $0 $0 $0 $0
Total Revenues $67,017 $0 $0 $0 $0 $0
590100-Trans Out - Gen Fund 65,000 - - - - -
Sub-Total 94-Transfers-Out $65,000 $0 $0 $0 $0 $0
Total Expenses $65,000 $0 $0 $0 $0 $0
Total Community Develop. Block Grant Net
Surplus/(Deficit)
$2,017 $0 $0 $0 $0 $0
CDBG

2026/27 SHAFTER OPERATING BUDGET 179
Low Moderate Income Housing
Actual Actual Budget 11Mo Actual Projection Budget
Account 2023/24 2024/25 2025/26 2025/26 2025/26 2026/27 460002-Interest 5691 Saving 5,131 18,159 - 3,316 - -
460015-Interest CA Class 8,064 8,850 - 3,930 - -
460020-Interest LAIF 5,178 1,277 - 435 - -
460021-Interest Investments 30,349 33,236 - 23,924 - -
469900-Allocated Interest 2,613 - 25,250 - 25,250 25,250 Sub-Total 76-Investment Earnings $51,335 $61,521 $25,250 $31,605 $25,250 $25,250 Total Revenues $51,335 $61,521 $25,250 $31,605 $25,250 $25,250 Total Low Moderate Income Housing Net
Surplus/(Deficit)
$51,335 $61,522 $25,250 $31,605 $25,250 $25,250

LOW-MOD INCOME HOUSING

180 SHAFTER OPERATING BUDGET 2026/27

LIGHTING, LANDSCAPE AND MAINTENANCE DISTRICT
FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
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% 4.5% LLMD - 001-2005 71,744 14,227 13,998 18,480 4,482 32.0% 3.3% LLMD - 002-2005 24,975 16,561 14,638 14,830 192 1.3% 2.7% LLMD - 003-2005 46,891 27,146 21,668 22,050 382 1.8% 4.0% LLMD - 004-2005 17,625 15,661 13,890 14,370 480 3.5% 2.6% LLMD - 001-2006 3,737 8,190 11,548 11,840 292 2.5% 2.1% LLMD - 001-2007 34,188 19,668 16,358 16,440 82 0.5% 3.0% LLMD - 002-2007 111,172 21,223 23,570 24,560 990 4.2% 4.4% LLMD - 001-2015 292,746 324,974 438,238 343,875 (94,363) -21.5% 61.9% LLMD - 001-1995 538 650 683 710 27 4.0% 0.1%
LLMD - 001-1998 12,860 8,352 16,338 10,330 (6,008) -36.8% 1.9% LLMD - 001-2009 97,525 40,131 100,948 38,183 (62,765) -62.2% 6.9% LLMD - 001-2021 942 1,995 - - 0.0% 0.0%
CFD-0813 338 25,623 1,418 1,500 82 5.8% 0.3%
LLMD - 001-2022 - 1,152 2,418 2,500 82 3.4% 0.5%
CFD-0815 - 9,723 2,418 8,800 6,382 263.9% 1.6%
CFD-0816 - 7,255 1,418 1,500 82 5.8% 0.3%
CFD-0817 - - - - 0.0% 0.0%
Total $1,706,238 $565,235 $699,727 $555,228 ($144,499) -20.7% 100% FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
LLMD - 001-2002 Category
Expenditures
2023/24 2024/25 2025/26 2026/27 Change Chg Total
83-Planned Operations 14,588 19,360 15,918 21,000 5,082 31.9% 83.1% 85-Required Operations 3,379 3,344 4,260 4,260 0.0% 16.9% 94-Transfers-Out 972,990 - - - 0.0% 0.0%
Total Streets 990,957 22,703 20,178 25,260 5,082 25.2% 100% FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
LLMD - 001-2005 Category
Expenditures
2023/24 2024/25 2025/26 2026/27 Change Chg Total
83-Planned Operations 16,545 9,643 8,418 12,900 4,482 53.2% 69.8% 85-Required Operations 4,132 4,584 5,580 5,580 0.0% 30.2% 94-Transfers-Out 51,067 - - - 0.0% 0.0%
Total Streets 71,744 14,227 13,998 18,480 4,482 32.0% 100% FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
LLMD - 002-2005 Category
Expenditures
2023/24 2024/25 2025/26 2026/27 Change Chg Total
83-Planned Operations 24,573 16,093 14,208 14,400 192 1.4% 97.1% 85-Required Operations 402 468 430 430 0.0% 2.9%
Total Streets 24,975 16,561 14,638 14,830 192 1.3% 100% FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
LLMD - 003-2005 Category
Expenditures
2023/24 2024/25 2025/26 2026/27 Change Chg Total
83-Planned Operations 36,902 17,216 10,418 10,800 382 3.7% 49.0% 85-Required Operations 9,989 9,931 11,250 11,250 0.0% 51.0% Total Streets 46,891 27,146 21,668 22,050 382 1.8% 100%

2026/27 SHAFTER OPERATING BUDGET 181
FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
LLMD - 004-2005 Category
Expenditures
2023/24 2024/25 2025/26 2026/27 Change Chg Total
83-Planned Operations 13,969 11,687 9,020 9,500 480 5.3% 66.1% 85-Required Operations 3,656 3,973 4,870 4,870 0.0% 33.9% Total Streets 17,625 15,661 13,890 14,370 480 3.5% 100% FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
LLMD - 001-2006 Category
Expenditures
2023/24 2024/25 2025/26 2026/27 Change Chg Total
83-Planned Operations 876 5,360 8,208 8,500 292 3.6% 71.8% 85-Required Operations 2,861 2,831 3,340 3,340 0.0% 28.2% Total Streets 3,737 8,190 11,548 11,840 292 2.5% 100%
FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
LLMD - 001-2007 Category
Expenditures
2023/24 2024/25 2025/26 2026/27 Change Chg Total
83-Planned Operations 17,439 14,715 10,418 10,500 82 0.8% 63.9% 85-Required Operations 5,125 4,953 5,940 5,940 0.0% 36.1% 94-Transfers-Out 11,624 - - - 0.0% 0.0%
Total Streets 34,188 19,668 16,358 16,440 82 .5% 100%
FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
LLMD - 002-2007 Category
Expenditures
2023/24 2024/25 2025/26 2026/27 Change Chg Total
83-Planned Operations 18,952 16,206 18,220 18,660 440 2.4% 76.0% 85-Required Operations 5,234 5,017 5,350 5,900 550 10.3% 24.0% 94-Transfers-Out 86,986 - - - 0.0% 0.0%
Total Streets 111,172 21,223 23,570 24,560 990 4.2% 100% FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
LLMD - 001-2015 Category
Expenditures
2023/24 2024/25 2025/26 2026/27 Change Chg Total
83-Planned Operations 218,063 238,483 334,538 237,575 (96,963) -29.0% 69.1% 85-Required Operations 74,683 86,491 103,700 106,300 2,600 2.5% 30.9% Total Streets 292,746 324,974 438,238 343,875 (94,363) -21.5% 100% FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
LLMD - 001-1995 Category
Expenditures
2023/24 2024/25 2025/26 2026/27 Change Chg Total
83-Planned Operations 538 650 683 710 27 4.0% 100.0%
Total Streets 538 650 683 710 27 4.0% 100%
FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
LLMD - 001-1998 Category
Expenditures
2023/24 2024/25 2025/26 2026/27 Change Chg Total
83-Planned Operations 12,684 8,241 16,208 10,200 (6,008) -37.1% 98.7% 85-Required Operations 177 111 130 130 0.0% 1.3%
Total Streets 12,860 8,352 16,338 10,330 (6,008) -36.8% 100%

182 SHAFTER OPERATING BUDGET 2026/27
FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
LLMD - 001-2009 Category
Expenditures
2023/24 2024/25 2025/26 2026/27 Change Chg Total
83-Planned Operations 88,448 30,196 90,348 27,583 (62,765) -69.5% 72.2% 85-Required Operations 9,078 9,936 10,600 10,600 0.0% 27.8% Total Streets 97,525 40,131 100,948 38,183 (62,765) -62.2% 100% FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
LLMD - 001-2021 Category
Expenditures
2023/24 2024/25 2025/26 2026/27 Change Chg Total
83-Planned Operations 338 1,350 - - 0.0% #Error
85-Required Operations 604 645 - - 0.0% #Error
Total Streets 942 1,995 - - #.0% #Error
FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
CFD-0813 Category Expenditures 2023/24 2024/25 2025/26 2026/27 Change Chg Total 83-Planned Operations 338 25,623 1,418 1,500 82 5.8% 100.0% 85-Required Operations - - - - 0.0% 0.0%
Total Streets 338 25,623 1,418 1,500 82 5.8% 100%
FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
LLMD - 001-2022 Category
Expenditures
2023/24 2024/25 2025/26 2026/27 Change Chg Total
83-Planned Operations - 1,013 2,418 2,500 82 3.4% 100.0% 85-Required Operations - 139 - - 0.0% 0.0%
Total Streets - 1,152 2,418 2,500 82 3.4% 100%
FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
CFD-0815 Category Expenditures 2023/24 2024/25 2025/26 2026/27 Change Chg Total 83-Planned Operations - 9,723 2,418 8,800 6,382 263.9% 100.0% 85-Required Operations - - - - 0.0% 0.0%
Total Streets - 9,723 2,418 8,800 6,382 263.9% 100%
FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
CFD-0816 Category Expenditures 2023/24 2024/25 2025/26 2026/27 Change Chg Total 83-Planned Operations - 7,255 1,418 1,500 82 5.8% 100.0% 85-Required Operations - - - - 0.0% 0.0%
Total Streets - 7,255 1,418 1,500 82 5.8% 100%
FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
CFD-0817 Category Expenditures 2023/24 2024/25 2025/26 2026/27 Change Chg Total 83-Planned Operations - - - - 0.0% #Error
Total Streets - - - - #.0% #Error

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

FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
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% 24.5% Vehicle Maintenance 255,815 273,071 289,291 319,273 29,981 10.4% 7.1% Risk Management 1,147,553 1,480,178 1,456,049 1,456,049 0.0% 32.3% Information Technology 1,511,863 1,740,293 1,496,999 1,627,142 130,143 8.7% 36.1% Total $3,461,820 $4,399,138 $4,260,685 $4,505,602 $244,917 5.7% 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
82-Wages & Benefits 121,294 136,095 285,493 378,656 93,163 32.6% 34.3% 83-Planned Operations 241,156 526,167 564,050 515,250 (48,800) -8.7% 46.7% 85-Required Operations 166,416 222,163 158,021 198,450 40,429 25.6% 18.0% 88-Operations -Internal 17,723 21,171 10,782 10,782 0.0% 1.0% 92-Capital Outlay - - - - 0.0% 0.0%
93-Capital Projects - - - - 0.0% 0.0%
Total Facility Maintenance 546,589 905,596 1,018,345 1,103,138 84,793 8.3% 100% FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
Vehicle Maintenance Category
Expenditures
2023/24 2024/25 2025/26 2026/27 Change Chg Total
82-Wages & Benefits 132,432 137,761 137,847 140,092 2,244 1.6% 43.9% 83-Planned Operations 43,827 29,287 24,513 27,250 2,737 11.2% 8.5% 85-Required Operations 11,394 4,957 5,100 5,100 0.0% 1.6% 88-Operations -Internal 68,163 101,066 71,831 71,831 0.0% 22.5% 92-Capital Outlay - - 50,000 75,000 25,000 50.0% 23.5%
Total Vehicle Maintenance 255,815 273,071 289,291 319,273 29,981 10.4% 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 69,553 2,184 - - 0.0% 0.0%
85-Required Operations 1,072,117 1,472,601 1,456,049 1,456,049 0.0% 100.0% 88-Operations -Internal 5,883 5,393 - - 0.0% 0.0%
Total Risk Management 1,147,553 1,480,178 1,456,049 1,456,049 .0% 100% FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
Information Technology Category
Expenditures
2023/24 2024/25 2025/26 2026/27 Change Chg Total
82-Wages & Benefits 776,198 780,312 838,748 935,385 96,637 11.5% 57.5% 83-Planned Operations 581,261 379,095 476,537 520,482 43,945 9.2% 32.0% 85-Required Operations 16,908 18,210 18,780 18,780 0.0% 1.2% 88-Operations -Internal 131,967 153,920 152,495 152,495 0.0% 9.4% 90-Debt Service 5,529 2,077 - - 0.0% 0.0%
92-Capital Outlay - 406,680 10,439 - (10,439) -100.0% 0.0% Total Information Technology 1,511,863 1,740,293 1,496,999 1,627,142 130,143 8.7% 100%

INTERNAL SERVICE FUNDS EXPENSE BUDGET CHANGE
184 SHAFTER OPERATING BUDGET 2026/27

Facilities Shop Risk IT
Revenues $1.0M $0.3M $1.5M $1.8M
Expenses:

Labor $0.4M $0.1M $0.0M $0.9M
Planned Operations $0.5M $0.0M $0.0M $0.5M
Utilities $0.2M $0.0M $1.5M $0.0M
Internal Charges $0.0M $0.1M $0.0M $0.2M
Other $0.0M $0.0M $0.0M $0.0M
Operating Expenses $1.1M $0.2M $1.5M $1.6M
Operating Income (Loss) -$0.1M $0.1M $0.0M $0.1M
Fleet & Equipment $0.0M $0.1M $0.0M $0.0M
CIP $0.0M $0.0M $0.0M $0.0M
CAPEX $0.0M $0.1M $0.0M $0.0M
Net Income (Loss) -$0.1M $0.0M $0.0M $0.1M
$1.0M
$0.3M
$1.5M
$1.8M
$1.1M
$0.3M
$1.5M
$1.6M
$0.0M $0.2M $0.4M $0.6M $0.8M $1.0M $1.2M $1.4M $1.6M $1.8M $2.0M Facilities
Shop
Risk
IT
2026/2027 Proposed Budget
Internal Service Funds
Proposed Expenses Revenues

INTERNAL SERVICE FUNDS SUMMARY
2026/27 SHAFTER OPERATING BUDGET 185

22/23
Actual
23/24
Actual
24/25
Actual
25/26
Budget
25/26
Projected
26/27
Proposed
Revenues $0.4M $0.5M $0.9M $0.9M $0.9M $1.0M
Expenses:

Labor $0.1M $0.1M $0.1M $0.3M $0.3M $0.4M
Planned Operations $0.1M $0.2M $0.5M $0.6M $0.4M $0.5M
Utilities $0.2M $0.2M $0.2M $0.2M $0.1M $0.2M
Internal Charges $0.0M $0.0M $0.0M $0.0M $0.0M $0.0M
Other $0.0M $0.0M $0.0M $0.0M $0.0M $0.0M
Operating Expenses $0.4M $0.5M $0.9M $1.0M $0.9M $1.1M
Operating Income (Loss) $0.0M $0.0M $0.0M -$0.2M $0.0M -$0.1M Fleet & Equipment $0.0M $0.0M $0.0M $0.0M $0.0M $0.0M
CIP $0.0M $0.0M $0.0M $0.0M $0.0M $0.0M
CAPEX $0.0M $0.0M $0.0M $0.0M $0.0M $0.0M
Net Income (Loss) $0.0M $0.0M $0.0M -$0.2M $0.0M -$0.1M $0.1M $0.1M $0.1M
$0.3M $0.3M
$0.4M
$0.1M
$0.2M
$0.5M
$0.6M
$0.4M
$0.5M
$0.2M
$0.2M
$0.2M
$0.2M
$0.1M
$0.2M
$0.0M
$0.0M
$0.0M
$0.0M
$0.0M
$0.0M
$0.4M
$0.5M
$0.9M
$0.9M $0.9M
$1.0M
$0.0M
$0.2M
$0.4M
$0.6M
$0.8M
$1.0M
$1.2M
22/23 Actual 23/24 Actual 24/25 Actual 25/26 Budget 25/26 Projected 26/27 Proposed 2026/2027 Proposed Budget Facilities Maintenance
Labor Planned Operations Utilities
Internal Charges Other Fleet & Equipment
CIP Revenues Operating Expenses

FACILITIES MAINTENANCE SUMMARY
186 SHAFTER OPERATING BUDGET 2026/27

22/23
Actual
23/24
Actual
24/25
Actual
25/26
Budget
25/26
Projected
26/27
Proposed
Revenues $0.1M $0.3M $0.3M $0.2M $0.2M $0.3M
Expenses:

Labor $0.1M $0.1M $0.1M $0.1M $0.1M $0.1M
Planned Operations $0.1M $0.0M $0.0M $0.0M $0.0M $0.0M
Utilities $0.0M $0.0M $0.0M $0.0M $0.0M $0.0M
Internal Charges $0.0M $0.1M $0.1M $0.1M $0.1M $0.1M
Other $0.0M $0.0M $0.0M $0.0M $0.0M $0.0M
Operating Expenses $0.2M $0.3M $0.3M $0.2M $0.2M $0.2M
Operating Income (Loss) -$0.1M $0.1M $0.0M $0.0M $0.0M $0.1M Fleet & Equipment $0.0M $0.0M $0.0M $0.1M $0.1M $0.1M
CIP $0.0M $0.0M $0.0M $0.0M $0.0M $0.0M
CAPEX $0.0M $0.0M $0.0M $0.1M $0.1M $0.1M
Net Income (Loss) -$0.1M $0.1M $0.0M $0.0M $0.0M $0.0M
$0.1M $0.1M $0.1M $0.1M $0.1M $0.1M
$0.1M
$0.0M $0.0M $0.0M $0.0M
$0.0M
$0.0M $0.0M
$0.0M $0.0M $0.0M
$0.0M
$0.0M
$0.1M $0.1M
$0.1M $0.1M
$0.1M
$0.1M
$0.3M
$0.3M
$0.2M $0.2M
$0.3M
$0.0M
$0.1M
$0.1M
$0.2M
$0.2M
$0.3M
$0.3M
$0.4M
$0.4M
22/23 Actual 23/24 Actual 24/25 Actual 25/26 Budget 25/26 Projected 26/27 Proposed 2026/2027 Proposed Budget Shop
Labor Planned Operations Utilities
Internal Charges Other Fleet & Equipment
CIP Revenues Operating Expenses

SHOP SUMMARY
2026/27 SHAFTER OPERATING BUDGET 187

22/23
Actual
23/24
Actual
24/25
Actual
25/26
Budget
25/26
Projected
26/27
Proposed
Revenues $1.0M $1.2M $1.5M $1.5M $1.5M $1.5M
Expenses:

Labor $0.1M $0.1M $0.0M $0.0M $0.0M $0.0M
Planned Operations $0.0M $0.0M $0.0M $0.0M $0.0M $0.0M
Utilities $0.9M $1.1M $1.5M $1.5M $1.5M $1.5M
Internal Charges $0.0M $0.0M $0.0M $0.0M $0.0M $0.0M
Other $0.0M $0.0M $0.0M $0.0M $0.0M $0.0M
Operating Expenses $1.0M $1.1M $1.5M $1.5M $1.5M $1.5M
Operating Income (Loss) $0.0M $0.0M $0.0M $0.0M $0.0M $0.0M Fleet & Equipment $0.0M $0.0M $0.0M $0.0M $0.0M $0.0M
CIP $0.0M $0.0M $0.0M $0.0M $0.0M $0.0M
CAPEX $0.0M $0.0M $0.0M $0.0M $0.0M $0.0M
Net Income (Loss) $0.0M $0.0M $0.0M $0.0M $0.0M $0.0M
$0.1M $0.1M $0.0M $0.0M $0.0M $0.0M
$0.0M $0.0M
$0.0M $0.0M $0.0M $0.0M
$0.9M
$1.1M
$1.5M $1.5M $1.5M $1.5M
$0.0M
$0.0M
$0.0M $0.0M $0.0M $0.0M
$1.0M
$1.2M
$1.5M $1.5M $1.5M
$1.5M
$0.0M
$0.2M
$0.4M
$0.6M
$0.8M
$1.0M
$1.2M
$1.4M
$1.6M
22/23 Actual 23/24 Actual 24/25 Actual 25/26 Budget 25/26 Projected 26/27 Proposed 2026/2027 Proposed Budget Risk Management
Labor Planned Operations Utilities
Internal Charges Other Fleet & Equipment
CIP Revenues Operating Expenses

RISK MANAGEMENT SUMMARY
188 SHAFTER OPERATING BUDGET 2026/27

22/23
Actual
23/24
Actual
24/25
Actual
25/26
Budget
25/26
Projected
26/27
Proposed
Revenues $0.9M $1.7M $1.4M $1.7M $1.7M $1.8M
Expenses:

Labor $0.6M $0.8M $0.8M $0.8M $0.8M $0.9M
Planned Operations $0.6M $0.6M $0.4M $0.5M $0.5M $0.5M
Utilities $0.0M $0.0M $0.0M $0.0M $0.0M $0.0M
Internal Charges $0.0M $0.1M $0.2M $0.2M $0.2M $0.2M
Other $0.0M $0.0M $0.0M $0.0M $0.0M $0.0M
Operating Expenses $1.2M $1.5M $1.3M $1.5M $1.5M $1.6M
Operating Income (Loss) -$0.3M $0.2M $0.1M $0.2M $0.2M $0.1M Fleet & Equipment $0.0M $0.0M $0.4M $0.0M $0.0M $0.0M
CIP $0.0M $0.0M $0.0M $0.0M $0.0M $0.0M
CAPEX $0.0M $0.0M $0.4M $0.0M $0.0M $0.0M
Net Income (Loss) -$0.4M $0.2M -$0.3M $0.2M $0.2M $0.1M $0.6M
$0.8M $0.8M $0.8M $0.8M
$0.9M
$0.6M
$0.6M
$0.4M
$0.5M $0.5M
$0.0M $0.5M
$0.0M
$0.0M
$0.0M $0.0M
$0.0M
$0.0M
$0.1M
$0.2M
$0.2M $0.2M
$0.2M
$0.9M
$1.7M
$1.4M
$1.7M $1.7M $1.8M
$0.0M
$0.2M
$0.4M
$0.6M
$0.8M
$1.0M
$1.2M
$1.4M
$1.6M
$1.8M
$2.0M
22/23 Actual 23/24 Actual 24/25 Actual 25/26 Budget 25/26 Projected 26/27 Proposed 2026/2027 Proposed Budget Information Technology
Labor Planned Operations Utilities
Internal Charges Other Fleet & Equipment
CIP Revenues Operating Expenses

INFORMATION TECHNOLOGY SUMMARY
2026/27 SHAFTER OPERATING BUDGET 189

FACILITIES MAINTENANCE
Facility Maintenance
Actual Actual Budget 11Mo Actual Projection Budget
Account 2023/24 2024/25 2025/26 2025/26 2025/26 2026/27 460002-Interest 5691 Saving - 216 - - - -
460015-Interest CA Class - 85 - - - -
460020-Interest LAIF - 12 - - - -
460021-Interest Investments - 250 - - - -
Sub-Total 76-Investment Earnings $0 $563 $0 $0 $0 $0
480100-Misc Refunds - 5 - - - -
Sub-Total 78-Other Revenue $0 $5 $0 $0 $0 $0
418000-Internal ISF Chrg - Building 545,482 942,503 858,819 644,116 858,819 1,000,000 Sub-Total 80-Operations -Internal $545,482 $942,503 $858,819 $644,116 $858,819 $1,000,000 Total Revenues $545,482 $943,071 $858,819 $644,116 $858,819 $1,000,000 500000-Full Time Wages 76,239 91,828 238,463 150,327 236,467 244,343 500400-Overtime 1,141 - 606 - 606 600
500500-Cellphone Allowance 1,208 1,201 1,224 1,676 1,200 2,400 500502-Uniform & Equipment Allowance 399 201 404 517 404 - 500508-Incentive-Certificate Pay - - 16 1,225 - 1,804
500602-Unfunded Accr. Liab. (UAL) - 172 180 - 180 6,374 500603-PERS 3069 Misc. Classic - - - 11,456 - 16,838
500604-PERS 26454 Misc. Pepra 8,624 7,219 8,383 4,602 8,383 8,888 500614-UAL 26454 Misc. PEPRA - 74 - 586 - -
500800-Health Insurance 23,998 24,885 24,936 40,643 24,936 62,443 500801-Dental Insurance 674 687 687 1,052 687 1,776
500802-Vision Insurance 309 307 307 457 307 672
500803-Life Insurance 322 374 335 645 335 934
500880-Work Comp Insurance 2,440 2,402 2,100 8,688 2,100 13,369 509000-Payroll Taxes 5,940 6,746 7,851 11,532 7,851 18,215 Sub-Total 82-Wages & Benefits $121,294 $136,095 $285,493 $233,406 $283,456 $378,656 510000-Office Supplies 557 61 500 2,542 3,000 1,000
510001-Departmental Supplies 19,535 7,936 12,250 18,458 14,400 18,750 510100-Service Agreements 8,224 41,404 61,790 51,217 34,600 57,500 510109-Janitorial Services 70,225 237,567 247,500 194,135 151,700 169,000 510110-Landscaping Services 3,668 22,767 26,600 23,376 20,800 24,000 510115-Recruitment - - - 349 350 -
510150-Software Subscription - 130 2,000 4,125 2,000 2,000 510200-Repairs & Maintenance 88,996 15,246 30,611 27,604 34,560 54,000 510202-Hardware & Tools - 3,087 6,000 9,578 8,500 10,000 510205-Building Repair & Maintenance 47,934 194,213 165,998 115,931 152,100 169,000 510300-Vehicle Operations 218 1,209 6,000 765 700 5,000 510302-Vehicle Operations - Fuel 1,798 2,509 2,300 657 500 2,000 510400-Professional Services - 39 - 28 50 -
510501-Training - - 1,500 467 500 2,000
510505-Travel - - 1,000 - - 1,000
Sub-Total 83-Planned Operations $241,156 $526,167 $564,050 $488,233 $423,760 $515,250 510701-Communications 14,141 19,792 15,100 12,145 11,500 18,550 510704-Water 7,692 7,481 9,500 6,262 5,200 9,500
510705-Sewer 695 695 900 637 900 900
510706-Refuse 5,050 25,120 4,200 24,364 17,100 29,000
510707-Power 132,948 152,380 114,190 114,047 83,700 120,000 510708-Natural Gas 4,433 4,641 1,750 3,227 3,200 4,000
510807-Regulatory & Permitting 167 388 511 905 800 1,000 510809-Assessment fees 1,290 11,665 11,870 11,144 13,900 15,500 Sub-Total 85-Required Operations $166,416 $222,163 $158,021 $172,731 $136,300 $198,450 520000-Asset Replace - - 1,288 - 1,288 1,288
520100-Internal ISF Chrg - Shop - 2,111 - - - -
520400-Internal ISF Chrg - Liability 7,443 9,635 9,494 7,121 9,494 9,494 521100-Ind Cost Allocation 10,280 9,425 - - - -
Sub-Total 88-Operations -Internal $17,723 $21,171 $10,782 $7,121 $10,782 $10,782 570100-Automotive Equipment - - - 73,077 - -
570200-Machinery & Equipment - - - 4,421 - -
Sub-Total 92-Capital Outlay $0 $0 $0 $77,498 $0 $0
190 SHAFTER OPERATING BUDGET 2026/27

Facility Maintenance
Actual Actual Budget 11Mo Actual Projection Budget
Account 2023/24 2024/25 2025/26 2025/26 2025/26 2026/27 580200-Capital Prj.- Buildings & Imp. - - - 72,345 - -
Sub-Total 93-Capital Projects $0 $0 $0 $198,616 $0 $0
Total Expenses $546,589 $905,596 $1,018,345 $1,177,604 $854,298 $1,103,138 Total Facility Maintenance Net Surplus/
(Deficit)
($1,105) $37,477 ($159,525) ($533,489) $4,521 ($103,138) 2026/27 SHAFTER OPERATING BUDGET 191

Vehicle Maintenance
Actual Actual Budget 11Mo Actual Projection Budget
Account 2023/24 2024/25 2025/26 2025/26 2025/26 2026/27 460002-Interest 5691 Saving - 217 - - - -
460015-Interest CA Class - 86 - - - -
460020-Interest LAIF - 12 - - - -
460021-Interest Investments - 252 - - - -
469900-Allocated Interest (279) - - - - -
Sub-Total 76-Investment Earnings ($279) $566 $0 $0 $0 $0 418002-Internal ISF Chrg - Shop 335,479 293,442 246,041 195,322 246,041 300,000 Sub-Total 80-Operations -Internal $335,479 $293,442 $246,041 $195,322 $246,041 $300,000 Total Revenues $335,200 $294,008 $246,041 $195,322 $246,041 $300,000 500000-Full Time Wages 88,910 100,876 106,899 82,440 101,315 104,996 500400-Overtime 144 199 200 68 200 200
500500-Cellphone Allowance 35 43 61 52 60 60
500502-Uniform & Equipment Allowance 1,451 905 1,500 1,459 1,500 - 500504-One-Time Compensation 9 - - - - -
500602-Unfunded Accr. Liab. (UAL) - 293 300 - 300 4,343 500603-PERS 3069 Misc. Classic 11,696 10,139 11,129 9,090 11,129 11,556 500604-PERS 26454 Misc. Pepra 614 566 644 585 644 694
500613-UAL 3069 Misc. Classic - 716 - 4,716 - -
500614-UAL 26454 Misc. PEPRA - 5 - 46 - -
500800-Health Insurance 2,162 2,255 2,259 2,343 2,259 2,784 500801-Dental Insurance 572 569 568 522 568 699
500802-Vision Insurance 217 216 216 195 216 236
500803-Life Insurance 355 375 368 347 368 401
500880-Work Comp Insurance 19,352 13,194 5,899 5,058 5,899 6,069 509000-Payroll Taxes 6,916 7,411 7,805 6,435 7,805 8,054 Sub-Total 82-Wages & Benefits $132,432 $137,761 $137,847 $113,357 $132,263 $140,092 510000-Office Supplies 763 863 1,000 720 1,000 1,000
510001-Departmental Supplies 16,202 10,181 4,953 9,144 5,500 5,500 510006-Food/Meals - 45 - 200 250 250
510100-Service Agreements 1,442 225 - - - -
510106-Subscriptions & Dues 72 42 - 60 - -
510109-Janitorial Services 8,879 - - - - -
510150-Software Subscription 2,002 365 2,500 150 500 2,500 510200-Repairs & Maintenance 2,154 2,086 2,500 1,489 1,000 1,500 510202-Hardware & Tools 1,997 3,025 3,060 3,676 4,000 5,000 510205-Building Repair & Maintenance 973 - 1,500 1,645 2,500 1,000 510300-Vehicle Operations 2,831 7,267 2,000 2,986 2,500 2,500 510302-Vehicle Operations - Fuel 4,161 2,408 5,000 2,252 4,000 4,500 510400-Professional Services 215 1,059 - 365 - 500
510420-Legal Services - - - - 500 -
510501-Training 1,905 1,477 1,500 30 1,500 1,500
510505-Travel 228 245 500 - 1,500 1,500
Sub-Total 83-Planned Operations $43,827 $29,287 $24,513 $26,682 $24,750 $27,250 510701-Communications 114 - - - - -
510706-Refuse 2,941 277 620 - 620 620
510707-Power 3,351 2,109 1,980 1,531 1,980 1,980
510708-Natural Gas 1,911 2,054 1,500 3,031 1,500 1,500
510807-Regulatory & Permitting 650 517 1,000 560 1,000 1,000 510809-Assessment fees 2,427 - - - - -
Sub-Total 85-Required Operations $11,394 $4,957 $5,100 $5,122 $5,100 $5,100 520200-Internal ISF Chrg - Building 11,533 39,630 19,928 14,946 19,928 19,928 520300-Internal ISF Chrg - IT 24,031 25,687 32,096 24,072 32,096 32,096 520400-Internal ISF Chrg - Liability 15,527 20,099 19,807 14,855 19,807 19,807 521100-Ind Cost Allocation 17,071 15,651 - - - -
Sub-Total 88-Operations -Internal $68,163 $101,066 $71,831 $53,873 $71,831 $71,831 570100-Automotive Equipment - - 50,000 - 50,000 75,000
Sub-Total 92-Capital Outlay $0 $0 $50,000 $0 $50,000 $75,000 Total Expenses $255,815 $273,071 $289,291 $199,034 $283,944 $319,273 Total Vehicle Maintenance Net Surplus/
(Deficit)
$79,387 $20,935 ($43,251) ($3,711) ($37,903) ($19,273)
SHOP
192 SHAFTER OPERATING BUDGET 2026/27

Risk Management
Actual Actual Budget 11Mo Actual Projection Budget
Account 2023/24 2024/25 2025/26 2025/26 2025/26 2026/27 469900-Allocated Interest (1,623) - - - - -
Sub-Total 76-Investment Earnings ($1,623) $0 $0 $0 $0 $0 480100-Misc Refunds 24,543 - - - - -
480101-Training Reimbursement - 270 - - - -
480105-Insurance Claims (2,500) 803 - 1,263 - -
Sub-Total 78-Other Revenue $22,043 $1,073 $0 $1,263 $0 $0 418004-Internal ISF Chrg - Liability 1,141,495 1,477,530 1,456,049 1,092,038 1,456,049 1,500,000 Sub-Total 80-Operations -Internal $1,141,495 $1,477,530 $1,456,049 $1,092,038 $1,456,049 $1,500,000 Total Revenues $1,161,916 $1,478,603 $1,456,049 $1,093,301 $1,456,049 $1,500,000 500000-Full Time Wages 46,337 2,184 - - - -
500500-Cellphone Allowance 483 - - - - -
500501-Auto Allowance 604 - - - - -
500504-One-Time Compensation 1,034 - - - - -
500506-Incentive- Bilingual Pay 484 - - - - -
500603-PERS 3069 Misc. Classic 4,622 - - - - -
500604-PERS 26454 Misc. Pepra 1,852 - - - - -
500800-Health Insurance 9,711 - - - - -
500801-Dental Insurance 138 - - - - -
500802-Vision Insurance 124 - - - - -
500803-Life Insurance 181 - - - - -
500880-Work Comp Insurance 300 - - - - -
509000-Payroll Taxes 3,683 - - - - -
Sub-Total 82-Wages & Benefits $69,553 $2,184 $0 $0 $0 $0 510440-Work Compensation Insurance - - - (1,228,273) - - 510441-Employee Assistance Insurance 2,812 2,980 3,122 3,442 3,122 3,122 510442-Employee Risk Mgt Insurance 63,103 67,650 162,192 72,096 162,192 162,192 510443-Property Insurance 466,431 730,710 552,677 698,905 552,677 552,677 510444-Risk Management Administration 6,748 9,203 10,123 12,340 10,123 10,123 510445-Liability Insurance 533,023 662,058 727,935 578,417 727,935 727,935 Sub-Total 85-Required Operations $1,072,117 $1,472,601 $1,456,049 $136,927 $1,456,049 $1,456,049 521100-Ind Cost Allocation 5,883 5,393 - - - -
Sub-Total 88-Operations -Internal $5,883 $5,393 $0 $0 $0 $0 Total Expenses $1,147,553 $1,480,178 $1,456,049 $136,927 $1,456,049 $1,456,049 Total Risk Management Net Surplus/(Deficit) $14,362 ($1,575) $0 $956,374 $0 $43,951

RISK MANAGEMENT
2026/27 SHAFTER OPERATING BUDGET 193

Information Technology
Actual Actual Budget 11Mo Actual Projection Budget
Account 2023/24 2024/25 2025/26 2025/26 2025/26 2026/27 460002-Interest 5691 Saving - 668 - - - -
460015-Interest CA Class - 265 - - - -
460020-Interest LAIF - 37 - - - -
460021-Interest Investments - 776 - - - -
469900-Allocated Interest (639) - - - - -
Sub-Total 76-Investment Earnings ($639) $1,746 $0 $0 $0 $0 480100-Misc Refunds 1,733 500 - - - -
Sub-Total 78-Other Revenue $1,733 $500 $0 $0 $0 $0
490200-Trans In - Federal Grants 112,903 - - - - -
Sub-Total 79-Transfers-In $112,903 $0 $0 $0 $0 $0
418001-Internal ISF Chrg - IT 1,576,915 1,430,700 1,735,208 1,340,737 1,735,208 1,750,000 Sub-Total 80-Operations -Internal $1,576,915 $1,430,700 $1,735,208 $1,340,737 $1,735,208 $1,750,000 Total Revenues $1,690,912 $1,432,946 $1,735,208 $1,340,737 $1,735,208 $1,750,000 500000-Full Time Wages 522,966 556,744 613,742 537,546 607,034 651,992 500100-Part Time Wages 10,943 2,149 53 9,623 - 17,154
500400-Overtime 3,181 5,057 5,663 5,096 5,656 5,650
500500-Cellphone Allowance 5,181 4,337 3,890 4,325 3,840 5,040 500501-Auto Allowance 9,059 10,191 10,908 9,267 10,800 10,800 500502-Uniform & Equipment Allowance 451 878 864 830 864 - 500503-Education Reimbursement 3,282 4,309 - 3,000 - -
500602-Unfunded Accr. Liab. (UAL) - 1,067 1,090 - 1,090 17,214 500604-PERS 26454 Misc. Pepra 56,428 41,048 44,364 38,917 44,364 46,500 500614-UAL 26454 Misc. PEPRA - 416 - 3,542 - -
500800-Health Insurance 99,843 95,481 98,083 90,885 98,083 114,601 500801-Dental Insurance 2,916 2,620 2,813 2,313 2,813 3,265 500802-Vision Insurance 1,310 1,174 1,252 1,020 1,252 1,243 500803-Life Insurance 2,152 2,123 2,156 2,092 2,156 2,486 500880-Work Comp Insurance 16,597 12,070 9,520 8,338 9,520 10,228 509000-Payroll Taxes 41,889 40,649 44,351 40,985 44,351 49,212 Sub-Total 82-Wages & Benefits $776,198 $780,312 $838,748 $757,778 $831,823 $935,385 510000-Office Supplies 268 260 758 - 758 500
510001-Departmental Supplies 16,188 6,996 15,541 5,562 22,500 6,000 510006-Food/Meals - 491 - 357 - 500
510100-Service Agreements 1,462 379 2,020 292 2,020 7,800 510103-Postage & Freight 15 13 101 5 101 50
510105-Software Licensing 5,621 - - - - -
510106-Subscriptions & Dues 278 442 859 502 859 859
510115-Recruitment 519 291 - 167 - -
510150-Software Subscription 289,263 212,603 320,591 347,160 320,591 327,200 510155-IT Subscription 55,414 63,229 45,113 33,393 45,580 87,000 510200-Repairs & Maintenance 365 2,437 - 5,033 - -
510202-Hardware & Tools 117,375 25,111 20,200 32,028 20,200 20,200 510204-Equipment Repair - 1,680 - - - -
510205-Building Repair & Maintenance - 2,050 - - - -
510300-Vehicle Operations 720 1,182 2,020 1,422 2,020 1,800 510302-Vehicle Operations - Fuel 184 253 707 262 707 500 510400-Professional Services 67,213 45,804 35,758 36,248 35,758 35,758 510501-Training 4,005 1,941 7,105 - 7,105 6,755
510502-Training - Internal 604 298 505 226 505 -
510505-Travel 8,116 8,635 8,250 5,038 8,250 8,550
510602-Property Rental 13,650 - 1,010 - 1,010 1,010
510703-Internet - 5,000 16,000 8,000 16,000 16,000
Sub-Total 83-Planned Operations $581,261 $379,095 $476,537 $485,729 $483,964 $520,482 510701-Communications 7,374 6,821 7,280 7,855 7,280 7,280 510704-Water 49 - - - - -
510705-Sewer 7 - - - - -
510707-Power 9,479 11,389 11,500 8,112 11,500 11,500
Sub-Total 85-Required Operations $16,908 $18,210 $18,780 $15,967 $18,780 $18,780 520000-Asset Replace - - 51,510 - 51,510 51,510
520100-Internal ISF Chrg - Shop 2,578 2,111 2,604 1,953 2,604 2,604 520200-Internal ISF Chrg - Building 32,684 39,515 18,533 13,900 18,533 18,533

INFORMATION TECHNOLOGY
194 SHAFTER OPERATING BUDGET 2026/27

Information Technology
Actual Actual Budget 11Mo Actual Projection Budget
Account 2023/24 2024/25 2025/26 2025/26 2025/26 2026/27 520400-Internal ISF Chrg - Liability 62,598 81,026 79,848 59,886 79,848 79,848 521100-Ind Cost Allocation 34,106 31,268 - - - -
Sub-Total 88-Operations -Internal $131,967 $153,920 $152,495 $75,739 $152,495 $152,495 550000-Interest Expense 5,529 2,077 - - - -
Sub-Total 90-Debt Service $5,529 $2,077 $0 $0 $0 $0
570100-Automotive Equipment - 5,345 - - - -
570200-Machinery & Equipment - 401,335 10,439 10,439 3,480 - Sub-Total 92-Capital Outlay $0 $406,680 $10,439 $10,439 $3,480 $0 Total Expenses $1,511,863 $1,740,293 $1,496,999 $1,345,652 $1,490,542 $1,627,142 Total Information Technology Net Surplus/
(Deficit)
$179,047 ($307,351) $238,208 ($4,914) $244,666 $122,858 2026/27 SHAFTER OPERATING BUDGET 195

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CAPITAL FUNDS &

IMPACT FEES

FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
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% 27.4% Water Connection - 391,401 356,047 3,925,000 3,568,953 1002.4% 43.1% Traffic Mitigation 71,399 979,047 857,769 1,055,000 197,231 23.0% 11.6% State Grants Projects 3,539,108 1,892,107 16,465,529 1,265,082 (15,200,447) -92.3% 13.9% Public Safety Impact Fees - 1,160,777 428,902 370,000 (58,902) -13.7% 4.1% Total $3,965,535 $5,430,077 $18,708,246 $9,115,082 ($9,593,164) -51.3% 100% FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
Wastewater Connection Category
Expenditures
2023/24 2024/25 2025/26 2026/27 Change Chg Total
93-Capital Projects 18,690 4,481 600,000 2,500,000 1,900,000 316.7% 100.0% 94-Transfers-Out 336,338 1,002,264 - - 0.0% 0.0%
Total Wastewater 355,028 1,006,745 600,000 2,500,000 1,900,000 316.7% 100% FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
Water Connection Category
Expenditures
2023/24 2024/25 2025/26 2026/27 Change Chg Total
93-Capital Projects - 3,953 356,047 3,925,000 3,568,953 1002.4% 100.0% 94-Transfers-Out - 387,448 - - 0.0% 0.0%
Total Water - 391,401 356,047 3,925,000 3,568,953 1002.4% 100% FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
Traffic Mitigation Category
Expenditures
2023/24 2024/25 2025/26 2026/27 Change Chg Total
93-Capital Projects 71,399 979,047 817,769 1,055,000 237,231 29.0% 100.0% 94-Transfers-Out - - 40,000 - (40,000) -100.0% 0.0%
Total Streets 71,399 979,047 857,769 1,055,000 197,231 23.0% 100% FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
State Grants Projects Category
Expenditures
2023/24 2024/25 2025/26 2026/27 Change Chg Total
93-Capital Projects 3,539,108 1,892,107 16,465,529 1,265,082 (15,200,447) -92.3% 100.0% Total Public Facilities 3,539,108 1,892,107 16,465,529 1,265,082 (15,200,447) -92.3% 100% FY26 vs FY27 Change
Actual Actual Budget Budget Dollar Pct % of
Public Safety Impact Fees Category
Expenditures
2023/24 2024/25 2025/26 2026/27 Change Chg Total
83-Planned Operations - 363,435 370,000 370,000 0.0% 100.0% 92-Capital Outlay - 797,342 58,902 - (58,902) -100.0% 0.0% Total Police - 1,160,777 428,902 370,000 (58,902) -13.7% 100%

CAPITAL & IMPACT FEES FUNDS BUDGET CHANGE
198 SHAFTER OPERATING BUDGET 2026/27

2026/27 SHAFTER OPERATING BUDGET 199
Asset Replacement
Actual Actual Budget 11Mo Actual Projection Budget
Account 2023/24 2024/25 2025/26 2025/26 2025/26 2026/27 460002-Interest 5691 Saving 13,437 24,886 - - - -
460015-Interest CA Class 21,119 11,033 - - - -
460020-Interest LAIF 13,560 1,441 - - - -
460021-Interest Investments 79,479 30,595 - - - -
469900-Allocated Interest 6,843 - 50,500 - 50,500 -
Sub-Total 76-Investment Earnings $134,438 $67,955 $50,500 $0 $50,500 $0 417000-Asset Replace - - 112,292 - 112,292 112,500
417001-Asset Replace - Police - - 175,134 - 175,134 175,134 417002-Asset Replace - IT - - 51,510 - 51,510 51,510
Sub-Total 80-Operations -Internal $0 $0 $338,936 $0 $338,936 $339,144 Total Revenues $134,438 $67,955 $389,436 $0 $389,436 $339,144 Total Asset Replacement Net Surplus/(Deficit) $134,438 $67,955 $389,436 $0 $389,436 $339,144

ASSET REPLACEMENTS

200 SHAFTER OPERATING BUDGET 2026/27
Wastewater Connection
Actual Actual Budget 11Mo Actual Projection Budget
Account 2023/24 2024/25 2025/26 2025/26 2025/26 2026/27 420000-Conect Fees 1,726,616 3,518,666 2,500,000 1,827,253 2,500,000 2,700,000 Sub-Total 72-Connection/Impact Fe $1,726,616 $3,518,666 $2,500,000 $1,827,253 $2,500,000 $2,700,000 460002-Interest 5691 Saving 31,310 134,398 31,000 26,951 31,000 31,000 460015-Interest CA Class 49,213 66,031 35,000 31,976 35,000 35,000 460020-Interest LAIF 31,597 9,532 28,000 3,552 28,000 28,000 460021-Interest Investments 185,203 253,247 175,000 194,657 175,000 175,000 469900-Allocated Interest 22,306 - 60,600 - 60,600 60,600 Sub-Total 76-Investment Earnings $319,629 $463,208 $329,600 $257,137 $329,600 $329,600 Total Revenues $2,046,245 $3,981,875 $2,829,600 $2,084,390 $2,829,600 $3,029,600 580100-Capital Prj.- Infrastructure 18,690 4,481 600,000 1,265 600,000 2,000,000 580200-Capital Prj.- Buildings & Imp. - - - - - 500,000 Sub-Total 93-Capital Projects $18,690 $4,481 $600,000 $1,265 $600,000 $2,500,000 595000-Trans Out - WW Operations 336,338 1,002,264 - - - - Sub-Total 94-Transfers-Out $336,338 $1,002,264 $0 $0 $0 $0 Total Expenses $355,028 $1,006,745 $600,000 $1,265 $600,000 $2,500,000 Total Wastewater Connection Net Surplus/
(Deficit)
$1,691,217 $2,975,129 $2,229,600 $2,083,124 $2,229,600 $529,600

WASTEWATER CONNECTION FEES

2026/27 SHAFTER OPERATING BUDGET 201
Refuse Connection
Actual Actual Budget 11Mo Actual Projection Budget
Account 2023/24 2024/25 2025/26 2025/26 2025/26 2026/27 420000-Conect Fees - - 300 - 300 300
Sub-Total 72-Connection/Impact Fe $0 $0 $300 $0 $300 $300 460002-Interest 5691 Saving 897 3,176 900 580 900 900
460015-Interest CA Class 1,410 1,548 1,500 687 1,500 1,500 460020-Interest LAIF 905 223 900 76 900 900
460021-Interest Investments 5,307 5,813 5,400 4,184 5,400 5,400 469900-Allocated Interest 457 - 700 - 700 700
Sub-Total 76-Investment Earnings $8,976 $10,760 $9,400 $5,527 $9,400 $9,400 Total Revenues $8,976 $10,760 $9,700 $5,527 $9,700 $9,700 Total Refuse Connection Net Surplus/(Deficit) $8,976 $10,760 $9,700 $5,527 $9,700 $9,700

REFUSE CONNECTION FEES

202 SHAFTER OPERATING BUDGET 2026/27
Water Connection
Actual Actual Budget 11Mo Actual Projection Budget
Account 2023/24 2024/25 2025/26 2025/26 2025/26 2026/27 420000-Conect Fees 318,464 573,784 450,000 453,093 450,000 570,000 Sub-Total 72-Connection/Impact Fe $318,464 $573,784 $450,000 $453,093 $450,000 $570,000 460002-Interest 5691 Saving 6,127 25,988 6,200 4,663 6,200 6,200 460015-Interest CA Class 9,630 12,727 8,500 5,527 8,500 8,500 460020-Interest LAIF 6,183 1,837 5,600 591 5,600 5,600
460021-Interest Investments 36,242 48,443 35,000 33,671 35,000 35,000 469900-Allocated Interest 4,597 - 15,558 - 15,558 15,558 Sub-Total 76-Investment Earnings $62,779 $88,995 $70,858 $44,452 $70,858 $70,858 Total Revenues $381,243 $662,780 $520,858 $497,545 $520,858 $640,858 580100-Capital Prj.- Infrastructure - 3,953 356,047 4,811 196,047 3,850,000 580200-Capital Prj.- Buildings & Imp. - - - - - 75,000
Sub-Total 93-Capital Projects $0 $3,953 $356,047 $71,047 $196,047 $3,925,000 595002-Trans Out - Water Operations - 387,448 - - - -
Sub-Total 94-Transfers-Out $0 $387,448 $0 $0 $0 $0
Total Expenses $0 $391,401 $356,047 $71,047 $196,047 $3,925,000 Total Water Connection Net Surplus/(Deficit) $381,243 $271,378 $164,811 $426,498 $324,811 ($3,284,142)

WATER CONNECTION FEES

2026/27 SHAFTER OPERATING BUDGET 203
Park Mitigation
Actual Actual Budget 11Mo Actual Projection Budget
Account 2023/24 2024/25 2025/26 2025/26 2025/26 2026/27 420000-Conect Fees 130,029 209,872 155,000 54,749 155,000 210,000 Sub-Total 72-Connection/Impact Fe $130,029 $209,872 $155,000 $54,749 $155,000 $210,000 460002-Interest 5691 Saving 926 4,757 950 1,034 950 950 460015-Interest CA Class 1,455 2,341 1,500 1,226 1,500 1,500 460020-Interest LAIF 934 340 950 141 950 950
460021-Interest Investments 5,476 9,075 5,400 7,468 5,400 5,400 469900-Allocated Interest 1,074 - 549 - 549 549
Sub-Total 76-Investment Earnings $9,865 $16,513 $9,349 $9,868 $9,349 $9,349 Total Revenues $139,894 $226,385 $164,349 $64,617 $164,349 $219,349 Total Park Mitigation Net Surplus/(Deficit) $139,894 $226,385 $164,349 $64,618 $164,349 $219,349

PARKS CONNECTION FEES

204 SHAFTER OPERATING BUDGET 2026/27
Traffic Mitigation
Actual Actual Budget 11Mo Actual Projection Budget
Account 2023/24 2024/25 2025/26 2025/26 2025/26 2026/27 420100-Impact Fees 1,673,296 3,783,599 2,821,000 2,000,585 2,821,000 2,821,000 Sub-Total 72-Connection/Impact Fe $1,673,296 $3,783,599 $2,821,000 $2,000,585 $2,821,000 $2,821,000 460002-Interest 5691 Saving 39,893 165,345 - 32,325 - - 460015-Interest CA Class 62,703 80,920 - 38,267 - -
460020-Interest LAIF 40,259 11,711 - 4,307 - -
460021-Interest Investments 235,971 307,767 - 232,958 - - 469900-Allocated Interest 27,736 - 75,000 - 75,000 75,000 Sub-Total 76-Investment Earnings $406,562 $565,743 $75,000 $307,857 $75,000 $75,000 Total Revenues $2,079,858 $4,349,342 $2,896,000 $2,308,442 $2,896,000 $2,896,000 580000-Capital Prj.- Land - - - 1,164,758 - -
580100-Capital Prj.- Infrastructure 71,399 979,047 817,769 800,293 751,769 1,055,000 Sub-Total 93-Capital Projects $71,399 $979,047 $817,769 $2,184,190 $751,769 $1,055,000 590100-Trans Out - Gen Fund - - 40,000 - - -
Sub-Total 94-Transfers-Out $0 $0 $40,000 $0 $0 $0
Total Expenses $71,399 $979,047 $857,769 $2,184,190 $751,769 $1,055,000 Total Traffic Mitigation Net Surplus/(Deficit) $2,008,459 $3,370,294 $2,038,231 $124,251 $2,144,231 $1,841,000

TRAFFIC MITIGATION

2026/27 SHAFTER OPERATING BUDGET 205
Median Mitigation
Actual Actual Budget 11Mo Actual Projection Budget
Account 2023/24 2024/25 2025/26 2025/26 2025/26 2026/27 420100-Impact Fees - 150 - - - -
Sub-Total 72-Connection/Impact Fe $0 $150 $0 $0 $0 $0
460002-Interest 5691 Saving 310 1,099 - 201 - -
460015-Interest CA Class 487 536 - 238 - -
460020-Interest LAIF 313 77 - 26 - -
460021-Interest Investments 1,834 2,012 - 1,448 - -
469900-Allocated Interest 158 - 1,616 - 1,616 1,616
Sub-Total 76-Investment Earnings $3,102 $3,724 $1,616 $1,913 $1,616 $1,616 Total Revenues $3,102 $3,874 $1,616 $1,913 $1,616 $1,616 Total Median Mitigation Net Surplus/(Deficit) $3,102 $3,874 $1,616 $1,913 $1,616 $1,616

206 SHAFTER OPERATING BUDGET 2026/27
State Grants Projects
Actual Actual Budget 11Mo Actual Projection Budget
Account 2023/24 2024/25 2025/26 2025/26 2025/26 2026/27 415000-Miscelaneous Fees - 47,059 - 73,202 - -
Sub-Total 71-Fees for Service $0 $47,059 $0 $73,202 $0 $0 460002-Interest 5691 Saving 10,725 54,562 - 7,299 - -
460015-Interest CA Class 16,857 26,619 - 8,502 - -
460020-Interest LAIF 10,823 3,865 - 798 - -
460021-Interest Investments 63,438 100,338 - 51,329 - - 469900-Allocated Interest (1,247) - - - - -
Sub-Total 76-Investment Earnings $100,596 $185,385 $0 $67,928 $0 $0 470000-CA Grant 241,701 59,044 - 344,696 - 1,975,980
470045-CA Grant - Clean California 2,884,747 1,465,588 6,060,000 - - - Sub-Total 77-Grants & Donations $3,126,448 $1,524,632 $6,060,000 $344,696 $0 $1,975,980 490200-Trans In - Federal Grants - 88,237 - - - -
Sub-Total 79-Transfers-In $0 $88,237 $0 $0 $0 $0
Total Revenues $3,227,044 $1,845,313 $6,060,000 $485,826 $0 $1,975,980 580100-Capital Prj.- Infrastructure 227,610 98,647 1,206,144 144,315 1,420,144 1,190,082 580200-Capital Prj.- Buildings & Imp. 2,670,845 1,774,322 15,259,386 6,943,674 15,259,386 - 580300-Capital Prj.- Other Imp. 640,652 19,138 - - - 75,000 Sub-Total 93-Capital Projects $3,539,108 $1,892,107 $16,465,529 $14,168,023 $16,679,529 $1,265,082 Total Expenses $3,539,108 $1,892,107 $16,465,529 $14,168,023 $16,679,529 $1,265,082 Total State Grants Projects Net Surplus/
(Deficit)
($312,065) ($46,794) ($10,405,530) ($13,682,197) ($16,679,530) $710,898

STATE GRANTS

2026/27 SHAFTER OPERATING BUDGET 207
Public Safety Impact Fees
Actual Actual Budget 11Mo Actual Projection Budget
Account 2023/24 2024/25 2025/26 2025/26 2025/26 2026/27 420100-Impact Fees 625,047 1,464,209 1,115,000 1,000,287 1,235,000 1,365,000 Sub-Total 72-Connection/Impact Fe $625,047 $1,464,209 $1,115,000 $1,000,287 $1,235,000 $1,365,000 460002-Interest 5691 Saving 4,174 18,935 - 4,213 - -
460015-Interest CA Class 6,561 9,313 - 5,008 - -
460020-Interest LAIF 4,213 1,352 - 583 - -
460021-Interest Investments 24,691 36,321 - 30,538 - -
469900-Allocated Interest 5,024 - - - - -
Sub-Total 76-Investment Earnings $44,663 $65,920 $0 $40,341 $0 $0 Total Revenues $669,710 $1,530,129 $1,115,000 $1,040,628 $1,235,000 $1,365,000 510150-Software Subscription - 363,435 370,000 362,519 370,000 370,000 Sub-Total 83-Planned Operations $0 $363,435 $370,000 $362,519 $370,000 $370,000 570000-Furniture & Fixtures - 66,682 - - - -
570100-Automotive Equipment - 606,636 58,583 58,760 58,583 - 570200-Machinery & Equipment - 124,025 319 - - -
Sub-Total 92-Capital Outlay $0 $797,342 $58,902 $66,644 $58,583 $0 Total Expenses $0 $1,160,777 $428,902 $429,163 $428,583 $370,000 Total Public Safety Impact Fees Net Surplus/
(Deficit)
$669,709 $369,353 $686,098 $611,466 $806,417 $995,000

PUBLIC SAFETY IMPACT FEES

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CAPITAL

IMPROVEMENT

PROGRAM (CIP)

CIP
Capital Improvement Plan
Introduction
Staff is pleased to present the Five-Year Capital Improvement Program (CIP) of the City of Shafter, updated for Fiscal Years 2026–2031. This CIP book was prepared by the Public Works Department, Finance Department, and the City Manager’s Office in conjunction with multiple other departments.

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

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

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

Detail and Content of CIP
The capital improvements presented in this document cover the most significant and critical projects, which generally exceed $25,000 in cost and have long-term life spans. The elements of these projects include funding for studies, design, land acquisition, bidding, construction, and ongoing operational and maintenance needs upon project completion.

Also included are the funding sources secured or planned to complete the projects. There are various funding sources for CIP projects, some steady and predictable, while others depend on grants, partnerships, loans, and other resources.

CIP Project Priorities
The upcoming projects identified in this CIP update are those in critical need to keep pace with the City’s growth and meet regulatory mandates. They are also intended to address priorities identified by the City Council and the public to improve and expand services.

Such funding priorities include8
Water supply and quality
Supporting public safety
Improving traffic circulation and safety for motorists and pedestrians Sanitary sewer collection and treatment systems
Emergency response facilities
Capital Improvement Plan
210 SHAFTER OPERATING BUDGET 2026/27

Information technology infrastructure
Recreational facilities and parks
Key Milestones
Milestones planned during the early years of this CIP cycle (Fiscal Years 2025–2026) include:

Construction Completion
North Shafter Community Park construction commenced with completion expected during the summer of 2026.

Shafter Aquatic Center Modular Building is expected to be completed during the summer of 2026.

Gossamer Grove Police Substation/Community Center is expected to be completed during the summer of 2026.

Residential Road Improvements to Reiker St, from West Ash Avenue to Lerdo Highway, and West Marengo Avenue, from Schnaidt Street to Reiker Street were completed.

Design Completion
Core City Bike Lane Improvements
Well 22 & 23 Site Development
Skate Park Parking and Restroom Improvements
Lerdo Highway Reconstruction — Schnaidt Street to Valley Street Zerker Road Reconstruction Phase IV
CIP Challenges
Some of the challenges the City faces in its effort to fund and implement the CIP include the following:

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

Competing Costs
The continued growth of the City has required increased levels of service, particularly in public safety and infrastructure expansion. These demands compete for limited financial resources in the City’s budget.

Deferred aintenance and eplacement
Past budgets have not always kept pace with the maintenance and replacement needs of the City's physical assets. As a result, repairs and replacements are often addressed reactively as issues arise.

Unassessed Capital Deficiencies
A comprehensive inventory of the condition of the City’s physical assets is needed to identify all capital needs. Many assets have exceeded their useful lives but remain in service. Conducting asset inventories helps identify physical condition, maintenance requirements, and potential replacement timelines.

Lack of Dedicated Funding
Capital improvements are funded through a combination of cash reserves and grants. Long:term financial strategies are needed to adequately fund capital improvements and maintenance. uture budgets must continue to address these needs to preserve City assets and extend their useful service lives.

Ongoing Planning Efforts
Capital Improvement Plan
2026/27 SHAFTER OPERATING BUDGET 211

Several initiatives are currently underway to better define the City’s funding commitments and infrastructure strategies, including:

Development impact fee studies
A General Plan update
Deployment of asset management technologies
Conclusion
Developing the CIP for Fiscal Years 2026–2031 was a collaborative effort among City staff across multiple departments. Implementing this CIP will help position the City of Shafter to better address its infrastructure needs, support continued growth, and meet future challenges.

Through these planned investments, public services and safety will be enhanced, ultimately benefiting residents, businesses, and the community as a whole.

Capital Improvement Plan
212 SHAFTER OPERATING BUDGET 2026/27

Capital Improvement Multi-Year Plan
FY26 - FY31 Total Funding Requested by Department
Funding by Department Totals (all years)
Water $29,408,766 31.61%
Waste
ater $24,8,000 25.99%
Public Facilities $20,29,044 21.81%
Streets $9,6,9 20.60%
FY26 - FY31 Total Funding Requested by our e
Funding by oure Totals (all years)
WW Rate -$000 $,08,000 13.98%
General Fund -0100 $2,776,02 13.65%
State Grant -0"0& $,80,269 12.61%
Water )onnection -0"0" $0,67,0 11.39%
Waste
ater )onnection -0"0 $0,620,000 11.35%
Water Rate -$002 $9,67,7 10.33%
TDA -0204 $6,690,97 7.15%
Fed Grant -0200 $6,8,922 6.54%
Water Grant -$002 $,600,000 3.85%
Gas Ta
-020" $,47,097 3.36%
Roads & Maint. SB1 -0207 $2,46,96 2.63%
Tra
c Mitigation -0"0$ $2,09,8 2.24%
Other Funding $87,000 0.93%
ARPA -0200 $0 0.00%
$22M $22M
$2M $2M
$M $M
$M $M
$2M $2M
$M $M
2026 202 202
202
200 201
0 $10M
$20M
$0M
$0M
$22M $22M
$2M $2M
$M $M
$M $M
$2M $2M
$M $M
2026 202 202
202
200 201
0 $10M
$20M
$0M
$0M
Multi-Year Plan
2026/27 SHAFTER OPERATING BUDGET 213

Capital Improvement Plan - Project Types
FY26 - FY31 Capital Costs By Project Type
Water $29,408,766 31.61%
Waste,ater $24,8,000 25.99%
Streets $9,6,9 2.6%
General $2,96,087 13.93%
Parks $7,2,97 7.87%
93M
Water
Project No. /
Category FY2026 FY202
FY202
FY202 FY200 FY20
WA00016
Well 11 Bevelopment
$1,025,000 $,500,000 $ 50,000 $0 $0 $0
WA000
1 Well 13 Bevelopment
Project
$0 $0 $0 $250,000 $,500,000 $0
WA000
0 Well 12 Bevelopment
$1,00
,  $,500,000 $0 $0 $0 $0
WA0001
Water ank5 ?
P
S
$0 $ 5,000 $,000,000 $0 $0 $0
WA0001
Water ank29 ? WIP
$0 $,050,000 $0 $0 $0 $0
WA0001

General Water Main
Replacement
$50,000 $500,000 $500,000 $550,000 $550,000 $550,000
WA0000
Annual Water Meter
Retroits
$1 5,000 $ 5,000 $00,000 $00,000 $00,000 $00,000
WA00001
Annual Major Well or
Casing Repairs
$50,000 $1 5,000 $200,000 $225,000 $250,000 $250,000
WA0000

Annual Well
Maintenance Projects
$5,000 $1 5,000 $200,000 $225,000 $250,000 $250,000
WA0000

Annual Water ank
Improvements
$ 5,000 $150,000 $150,000 $200,000 $200,000 $250,000
WA0000
Annual SCABA Projects
$15,000 $50,000 $50,000 $55,000 $55,000 $55,000
Project Types
214 SHAFTER OPERATING BUDGET 2026/27

Project No. /
Category FY2026 FY202
FY202
FY202 FY200 FY20
Total Water $2,743,766 $,, $,2, $,
, $6,2, $,7,
Project No. / Category
(continued from above) Total
WA00016
Well 22 Development
$,27,
WA000
1 Well 23 Development Project
$4,7,
WA000
0 Well 22 Development
$4,
,766
WA0001
Water Tan 5 ?
P
S
$3,7,
WA0001
Water Tan 29 ? WIP
$3,,
WA0001

General Water Main Replacement
$3,,
WA0000
Annual Water Meter Retrofits
$2,,
WA00001
Annual Major Well or Casing Repairs
$,,
WA0000

Annual Well Maintenance Projects
$,4,
WA0000

Annual Water Tan Improvements
$,2,
WA0000
Annual SCADA Projects
$2
,
Total Water $2
,4
,766
Wastewater
Project No. /
Category FY2026 FY202
FY202
FY202 FY200 FY20
WW00010
WWTP F-pansion
Project
$150,000 $,000,000 $,000,000 $,000,000 $,000,000 $,000,000 WW00001
Annual Manhole
Coating
$50,000 $50,000 $00,000 $50,000 $500,000 $500,000
WW0000
JPA Shared
Improvements
$15,000 $00,000 $50,000 $00,000 $50,000 $50,000
WW00006
WWTP Plant
Maintenance Projects
$150,000 $50,000 $50,000 $00,000 $00,000 $00,000
WW0000
Annual WWTP Pre?
Treatment Programs
$ 5,000 $15,000 $150,000 $150,000 $1 5,000 $1 5,000
WW0000 $50,000 $00,000 $0 $0 $0 $0
Project Types
2026/27 SHAFTER OPERATING BUDGET 215

Project No. /
Category FY2026 FY202
FY202
FY202 FY200 FY20
Sewer Flowmeter
Project
WW00011
S< Schnaidt it Station
Improvements
$0 $00
000 $0 $0 $0 $0
WW0000

Southeast Shater Sewer
Improvements
$00
000 $0 $0 $0 $0 $0
WW0000
Sewer SCABA Projects
$0
000 $0
000 $0
000 $0
000 $0
000 $0
000
Total Wastewater $1,310,000 $,
,000 $,300,000 $,0,000 $, ,000 $, ,000
Project No. / Category
(continued from above) Total
WW00010
WWTP Expansion Project
$1,10,000
WW00001
Annual Manhole Coating
$,0,000
WW0000
JPA Shared Improvements
$,0 ,000
WW00006
WWTP Plant Maintenance Projects
$,00,000
WW0000
Annual WWTP Pre?Treatment Programs
$
0,000
WW0000
Sewer Flowmeter Project
$0,000
WW00011
S< Schnaidt it Station Improvements
$00,000
WW0000

Southeast Shater Sewer Improvements
$00,000
WW0000
Sewer SCABA Projects
$0,000
Total Wastewater $,1
,000
Streets
Project No. /
Category FY2026 FY202
FY202
FY202 FY200 FY20
ST00006
Annual? Pavement
Sealing
$00
000 $00
000 $00
000 $00
000 $00
000 $00
000
ST000

Annual Street Striping
Roadways
$
000 $
000 $0
000 $ 
000 $ 
000 $ 
000
Project Types
216 SHAFTER OPERATING BUDGET 2026/27

Project No. /
Category FY2026 FY202
FY202
FY202 FY200 FY20
ST00043
Core City Bike Lane
Improvements Project
$89,132 $1,18,88 $ $ $ $
ST0004
RSTP - Lerdo Hwy
Resurfacing (Chip Seal) -
Zerker Rd. to Beech Ave.
$ $, $1, $ $ $
ST0004
Santa Fe Way Widening
$ $, $, $ $ $
ST000

North Shafter Street
Improvements
$112,23 $ 9,82 $ $ $ $
ST0003

RSTP - Lerdo Highway
Reconstruction - alley
St. to S. Schnaidt St.
$1, $8 , $ $ $ $
ST0000
CMA
- Lerdo Highway
Shoulder Improvements
Project (Beech Avenue
to Cherry Avenue)
$ $3, $3,21 $ $ $
ST0003

RSTP - Zerker Rd. - 400C
South of New apittel
Rd. to MC Roofing
$1, $ 3, $ $ $ $
ST0003

2026 RMRA- Road
Improvement Project -
West Ash Ave.

Reconstruction
$3, $31,9 $ $ $ $
ST0003

2027 RMRA- Road
Improvement Project
$ $ $, $3, $ $
ST0003

2026 RMRA- Road
Improvement Project
$ $, $2, $ $ $
ST000

ADA Imp. - Streets &
Sidewalks
$1, $1, $1, $1, $1, $1,
ST0000
Alley Improvements
$1, $1, $1, $1, $1, $1,
ST000

30
2020 Residential Road
Reconstruction
$ $ $ $ $, $
ST0004

High Speed Rail
Mitigation Project
$2, $ , $ $ $ $
ST000


 $ $ $ $, $ $
Project Types
2026/27 SHAFTER OPERATING BUDGET 217

Project No. /
Category FY2026 FY202
FY202
FY202 FY200 FY20
2029 Residential Road
Reconstruction
ST00021.28
2027 Residential Road
Reconstruction
$0 $0 $00
000 $00
000 $0 $0
ST00021.2
2027 Residential Road
Reconstruction
$0 $00
000 $00
000 $0 $0 $0
ST00021.2
2025 Residential Road
Reconstruction
$00
000 $00
000 $0 $0 $0 $0
ST0000

Street Striping -
Pedestrian & Bike
Access
$0
000 $ 0
000 $
0 000 $
0 000 $
0 000 $
0 000
ST0002
Hwy 43 Roundabout
Project DSanta e Way
$

 $00
000 $0 $0 $0 $0
ST00002
Widen 7th Std.Rd.-
Santa e to 43
$



$0 $0 $0 $0 $0
ST0000
Annual Curbs= utters= &
Sidewalks
$0
000 $
000 $0
000 $0
000 $0
000 $0
000
ST0002
Hwy 43 Roundabout D
7th Standard Rd
$0

 $
0 000 $0 $0 $0 $0
ST000
.2
2024 R
RA- Road
Improvement Project
$
0 000 $0 $0 $0 $0 $0
ST000
Zerker/Zerker Rd
Intersection & Corridor
$
0 $0 $0 $0 $0 $0
Total Streets $1,843,474 $8,3

,
 $3,7,14 $,31, $1,71, $1,1,
Project No. / Category
(continued from above) Total
ST0000
Annual- Pavement Sealing
$3,1,
ST0002

Annual Street Striping Roadways
$1,3,
ST000

Core City Bike Lane Improvements Project
$1,7,
ST000
RSP - Lerdo Hwy Resuracing @Chip SealA - Zerker Rd. to Beech Ave. $1,11,
ST0008
Santa e Way Widening
$1,,
Project Types
218 SHAFTER OPERATING BUDGET 2026/27

Project No. / Category
(continued from above) Total
ST00022
North Shafter Street Improvements
$902,505
ST000


RSTP - Lerdo Highway Reconstruction - Valley St. to S. Schnaidt St. $

,000
ST0000
CMAQ - Lerdo Highway Shoulder Improvements Project (Beech Avenue to Cherry AvenueA
$
,2
ST000
2
RSTP - erker Rd. - 400C South of New apittel Rd. to MC Roofing $ ,000
ST000
2
2026 RMRA- Road Improvement Project - West Ash Ave. Reconstruction $ 0,95
ST000
2
2027 RMRA- Road Improvement Project
$ 00,000
ST000
2
2026 RMRA- Road Improvement Project
$ 00,000
ST000

ADA Imp. - Streets & Sidewalks
$00,000
ST0000
Alley Improvements
$00,000
ST0002

0 2020 Residential Road Reconstruction
$500,000
ST000

High Speed Rail Mitigation Project
$500,000
ST0002
2
2028 Residential Road Reconstruction
$500,000
ST0002
2
2027 Residential Road Reconstruction
$500,000
ST0002
2
2026 Residential Road Reconstruction
$500,000
ST0002
2
2026 Residential Road Reconstruction
$500,000
ST0000

Street Striping - Pedestrian & Bike Access
$
0,000
Project Types
2026/27 SHAFTER OPERATING BUDGET 219

Project No. / Category
(continued from above) Total
ST00029
Hwy 43 Roundabout Project @Santa Fe Way
$432,962
ST00002
Widen 7th Std.Rd.- Santa Fe to 43
$3 9,6
9 ST0000
Annual Curbs, Gutters, & Sidewalks
$2
,
ST0002
Hwy 43 Roundabout @ 7th Standard Rd
$
,

ST000
92
2025 RMRA- Road Improvement Project
$
,
ST000
Zerker/Zerker Rd Intersection & Corridor
$46,

Total treet $9,63,9
General
Project No. /
Category FY2026 FY202
FY202
FY202 FY200 FY20
PD00001
Police Substation at 7th
Std. Rd.
$9,236,894 $, $ $ $ $
P0000
Shater A&uatic Center
Building Construction
$,8 8,93 $ $ $ $ $
P00001
ADA pgrades at Public
Facilities
$, $, $, $, $ $
GE000009
MCCF Remodel Project
$2, $ $ $ $ $
PD0000
Police Department Roo
Replacement
$, $, $ $ $ $
GE
City Hall Improvements
$ $2, $ $ $ $
GE0000
City Corporation ard
Improvements
$, $, $, $, $ $
GE0000

Door Replacement
Project @ets HallA
$ $, $ $ $ $
Total eeral $,,
$,, $, $, $ $
Project No. / Category
(continued from above) Total
PD00001 $9, 36,
94 Project Types
220 SHAFTER OPERATING BUDGET 2026/27

Project No. / Category
(continued from above) Total
Police Substation at 7th Std. Rd.

PF00004
Shafter Aquatic Center Building Construction
$1,878,193
PF0000

ADA Upgrades at Public Facilities
$,
GE000009
MCCF Remodel Project
$,
P00004
Police Department Roof Replacement
$,
GE
City Hall Improvements
$,
GE0000
City Corporation ard Improvements
$,
GE0000

Door Replacement Project (Vets Hall)
$1,
Total eeral $1,9,87
Parks
Project No. /
Category FY2026 FY202
FY202
FY202 FY200 FY20
P0000
North Shafter
Community Park
$4,136,051 $0 $0 $0 $0 $0
P000
0 Rodriguez Park
Improvements
$50,000 $
11,
05 $0 $0 $0 $0
P000

Veteran's ParkPlay
Structure Replacement
Project
$0 $500,000 $0 $0 $0 $0
P000

Kirschenmann Park
Lighting Retrofit
$50,000 $450,000 $0 $0 $0 $0
P000
4 Skate Park Restroom
and Parking Lot
Improvements
$3,101 $ 5,000 $400,000 $0 $0 $0
P000

Mannel ParkIrrigation
Improvements
$150,000 $300,000 $0 $0 $0 $0
P000
4 Kirschenmann ParkSite
Improvements
$0 $400,000 $0 $0 $0 $0
Total Par $,389,1 $,3,8 $, $ $ $
Project Types
2026/27 SHAFTER OPERATING BUDGET 221

Project No. / Category
(continued from above) Total
PK00008
North Shafter Community Park
$4,136,051
PK000
0 Rodriguez ParkImprovements
$
61,
05 PK000

Veteran's ParkPlay Structure Replacement Project
$500,000
PK000

Kirschenmann ParkLighting Retrofit
$500,000
PK000

Skate Park Restroom and Parking Lot Improvements
$4
,101
PK000

Mannel ParkIrrigation Improvements
$450,000
PK000

Kirschenmann ParkSite Improvements
$400,000
Total Par $ ,35,
5 Project Types
222 SHAFTER OPERATING BUDGET 2026/27

2026/27 SHAFTER OPERATING BUDGET 223

224 SHAFTER OPERATING BUDGET 2026/27

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

226 SHAFTER OPERATING BUDGET 2026/27

BUDGET AND FISCAL POLICIES

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

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

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

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

1. Identifying community needs for essential services.

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

3. Describing programs and activities performed in delivering services.

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

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

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

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

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

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

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

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

BUDGET & FISCAL POLICIES

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

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

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

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

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

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

2. Contingencies for unseen operating or capital needs.

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

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

5. Cash flow requirements.

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

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

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

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

3. Cultivate a fiscally responsible internal control environment.

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

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

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

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

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

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

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

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

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

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

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

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

3. Closing short-term revenue/expenditure gaps.

4. Responding to unexpected expenditure requirements or revenue shortfalls.

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

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

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

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

A. General Fund

1. Strategically reducing general fund operating budgets.

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

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

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

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

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

B. Water, Wastewater and Refuse Funds

1. Strategically reduce operations budgets.

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

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

230 SHAFTER OPERATING BUDGET 2026/27

CITY STAFF AND OFFICIALS

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

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

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

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

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

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

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

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

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

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

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

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CITY STAFF AND OFFICIALS

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

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

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

Status: In Compliance. These practices are in place.

232 SHAFTER OPERATING BUDGET 2026/27

COMPENSATION PHILOSOPHY

2026/27 SHAFTER OPERATING BUDGET 233

234 SHAFTER OPERATING BUDGET 2026/27
1 City of Shafter
Compensation Philosophy
The City of Shafter (“City”) is committed to developing and maintaining organizational and community values and to delivering exceptional and innovative service to the public. A key to delivering on these commitments is a City workforce that is represented by dedicated and talented professional staff. A public service environment that is attractive to such individuals depends upon many factors, including: pride, teamwork, a competitive compensation program, and non-monetary benefits such as recognition in the workplace for accomplishments, professional development, opportunities for promotion, and a positive work environment.

A competitive employee compensation program is critical for a positive and productive workplace in which all staff consistently perform at a high standard in their work including customer service, ethics, and passion for public service. The City’s compensation philosophy strives to:
• At the most fundamental level, maintain integrity and fiscal responsibility, meaning that overall compensation structures must be sustainable.
• Provide equal pay for equal work, and not take into consideration race, ethnicity, religion, sex, gender, sexual orientation, gender identity or expression, or other factors unrelated to work performance.
• Attract and retain the highest quality talent capable of delivering the highest standards of public service.
• Value the contributions made by City employees and provide a growth and development plan for each employee to maximize his or her potential within the organization.

While the City desires to hire and retain the highest quality employees and to provide competitive, sustainable, and responsible compensation, it’s leadership and employees should consider these factors and limitations:
• Any compensation increase must be conditioned upon the City's current and long-term fiscal ability to pay for that level of total compensation without diminishing level of service to the public or increase budget deficits, all while maintaining prudent reserves. • Total compensation, including base salaries and benefits, should be used to assess the competitiveness of the City’s compensation package.
• Remain competitive with a “relevant labor market” defined by the City’s geographic region and applicable employment positions and classifications.
• Other relevant factors that can impact the City’s ability to fund compensation packages, include unforeseen economic, regulatory, or level of service changes.

Objectives to maintain a successful and responsible compensation program include the following:
• Transparency with the community, recognizing that taxpayers and ratepayers ultimately fund all employee compensation and deserve commensurate value from all those who work for the City. • Fiduciary responsibility and consistent communication of the City’s financial position and budget. • City’s commitment to open dialog, innovative approaches, and collaborative efforts with employee groups, unrepresented management employees, benefit providers, and other public agencies.

2026/27 SHAFTER OPERATING BUDGET 235
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

BUDGET ADOPTION RESOLUTION

236 SHAFTER OPERATING BUDGET 2026/27

APPROPRIATIONS LIMITS RESOLUTION
RESOLUTION NO. 3086

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

CALIFORNIA, SETTING FORTH AN APPROPRIATIONS LIMIT FOR FISCAL YEAR 2026/2027 CONSISTENT WITH ARTICLE XIII B OF THE CALIFORNIA CONSTITUTION AND SELECTING THE ANNUAL ADJUSTMENT FACTORS.

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

NOW, THEREFORE, BE IT RESOLVED, DETERMINED AND ORDERED
Section 1. That the City Council of the City of Shafter establishes its Appropriations Limit for the 2026/27 fiscal year at $564,474,028.

Section 2. That the City Council of the City of Shafter has selected the “percentage change in California per capita personal income” as the inflationary change factor and the “percentage change in City population” as the population growth factor used in the calculation of the 2026/27 Appropriations Limit.

PASSED, APPROVED AND ADOPTED this 16th day of June 2026. __________________________
Chad Givens, Mayor
ATTEST:
__________________________
Yazmina Pallares, City Clerk

2026/27 SHAFTER OPERATING BUDGET 237
CERTIFICATE OF GOVERNING BODY’S ACTION

STATE OF CALIFORNIA )
) ss.

COUNTY OF KERN )
I, Yazmina Pallares, City Clerk of the City of Shafter, California, DO HEREBY CERTIFY that the above Resolution XXXX, a Resolution of the City Council of the City of Shafter, was duly passed and adopted at a Regular Meeting held on the 16th day of June 2026, by the following vote:

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

NOES: None.

ABSENT: None.

ABSTAINING: None.

DATED: June 16, 2026
(SEAL) __________________________________________
City Clerk of the City of Shafter

238 SHAFTER OPERATING BUDGET 2026/27

FULL-TIME POSITIONS
Citywide Authorized FT Positions
Position
FY
21/22
FY
22/23
FY
23/24
FY
24/25
FY
25/26
FY
26/27
FY
Change
Animal Control Manager 1.00 1.00 1.00 1.00 1.00 1.00 -
Animal Control Officer 1.00 1.00 1.00 1.00 2.00 2.00 -
Animal Control Services Worker 2.00 2.00 2.00 2.00 2.00 2.00 - Animal Control Total 4.00 4.00 4.00 4.00 5.00 5.00 -
Building Official 1.00 1.00 1.00 1.00 1.00 1.00 -
Building Inspector Supervisor 1.00 1.00 1.00 1.00 - - - Building Inspector Manager 1.00 1.00 -
Building Inspector II 1.00 1.00 1.00 1.00 2.00 2.00 -
Building Inspector I 2.00 2.00 2.00 2.00 2.00 2.00 -
Permit Technician - - 1.00 1.00 1.00 1.00 -
Administrative Assistant I 1.00 1.00 1.00 1.00 1.00 1.00 - Clerk Typist 1.00 1.00 - - - - -
Code Enforcement II 1.00 1.00 1.00 1.00 1.00 1.00 -
Facilities Construction Specialist II 1.00 1.00 - - - - - Building Total 9.00 9.00 8.00 8.00 9.00 9.00 -
City Manager 1.00 1.00 1.00 1.00 1.00 1.00 -
Assistant City Manager - - - 1.00 - 1.00 1.00
Community Engagement Manager 1.00 1.00 1.00 1.00 1.00 1.00 - City Clerk 1.00 1.00 1.00 1.00 1.00 1.00 -
Administrative Analyst I/II - - 1.00 - - - -
Office Technician 1.00 1.00 - - - - -
Administrative Assistant I 2.00 1.00 - - -
Executive Assistant 1.00 1.00 -
Deputy City Clerk - 1.00 (1.00)
MCCF Corrections Chief - 1.00 - - - - -
Facilities Supervisor - - - - - 2.00 2.00
Social Media Relations Assistant - - - - 1.00 1.00 -
City Manager Total 4.00 5.00 5.00 6.00 6.00 8.00 2.00
Education Partnership Director 1.00 1.00 1.00 - - - -
Library & Learning Center Manager 1.00 1.00 - - - - -
Community Services Director - - - 1.00 1.00 1.00 -
Community Services Manager - - 1.00 1.00 - 1.00 1.00
Community Services Supervisor 1.00 - - (1.00)
Library Supervisor - - 1.00 1.00
Community Services Total 2.00 2.00 2.00 2.00 2.00 3.00 1.00 Business Development Director 1.00 1.00 - - - - -
Economic Development Director - - 1.00 1.00 1.00 1.00 - Economic Development Coordinator - - - 1.00 1.00 1.00 - Business Development Coordinator - - 1.00 - - - -
Administrative Analyst II - ED - - - 1.00 1.00 1.00 -
Economic Development Total 1.00 1.00 2.00 3.00 3.00 3.00 - Administrative Services Director 1.00 1.00 - - - - -
Finance Director - - 1.00 1.00 1.00 1.00 -
Finance Director, Deputy - - - - 1.00 1.00 -
Accounting Manager 1.00 1.00 1.00 1.00 - - -
Accounting Supervisor - - - - 1.00 1.00 -
Budet Analyst I - - 1.00 1.00 - - -
Finance Analyst II - - - - 1.00 1.00 -

2026/27 SHAFTER OPERATING BUDGET 239
Position
FY
21/22
FY
22/23
FY
23/24
FY
24/25
FY
25/26
FY
26/27
FY
Change
Accounting Technician III - - 1.00 1.00 1.00 - (1.00)
Accounting Technician II - - 1.00 2.00 2.00 2.00 -
Accounting Technician I - - 2.00 1.00 1.00 2.00 1.00
Payroll Technician 1.00 1.00 - - - - -
Account Clerk II 1.00 1.00 - - - - -
Account Clerk I 2.00 2.00 - - - - -
Finance Clerk 1.00 1.00 - - - - -
Finance Total 7.00 7.00 7.00 7.00 8.00 8.00 -
HR Director - - - 1.00 - 1.00 -
HR Manager 1.00 1.00 1.00 1.00 - - -
HR Analyst II 1.00 1.00 1.00 1.00 - - -
HR Coordinator 1.00 - 1.00 -
Admin Assistant I (PY Office Tech) 1.00 1.00 - - - - -
HR Analyst I - - 1.00 1.00 - - -
Risk Management Coordinator 1.00 - 1.00 -
Executive Assistant - - - - 1.00 1.00 -
Human Resources Total 3.00 3.00 3.00 3.00 4.00 4.00 -
IT Director - - - 1.00 - 1.00 -
IT Director, Deputy - - - - - 1.00 1.00
IT Manager - Systems (PY IT Specialist II) 1.00 1.00 - - - - - IT Manager - Network 1.00 1.00 - - - - -
IT Manager - - 1.00 1.00 1.00 - (1.00)
IT Manager, Assistant - - 1.00 1.00 - - -
IT Analyst - - 1.00 1.00 1.00 1.00 -
Information Technology Specialist II - - - 1.00 1.00 1.00 - Information Technology Specialist I 1.00 1.00 2.00 1.00 1.00 1.00 - GIS Coordinator - - - - - 1.00 1.00
GIS Specialist I - - 1.00 1.00 1.00 1.00 -
Information Technology Total 3.00 3.00 6.00 6.00 6.00 7.00 1.00 Planning Director 1.00 1.00 1.00 1.00 1.00 1.00 -
Senior Planner 1.00 1.00 1.00 1.00 1.00 1.00 -
Associate Planner - - 1.00 1.00 1.00 1.00 -
Planning Total 2.00 2.00 3.00 3.00 3.00 3.00 -
Police Chief 1.00 1.00 1.00 1.00 1.00 1.00 -
Assistant Police Chief 1.00 1.00 - 1.00 - 1.00 1.00
Police Captain - 1.00 1.00 1.00 - - -
Police Lieutenant 2.00 1.00 2.00 2.00 3.00 3.00 -
Administrative Assistant II 1.00 1.00 1.00 1.00 - - -
Executive Assistant - - - - 1.00 1.00 -
Community Services Officer - - - - - 1.00 1.00
Police Sergeant 5.00 5.00 5.00 6.00 6.00 6.00 -
Police Senior Officer 6.00 6.00 7.00 7.00 6.00 6.00 -
Police Officer 19.00 18.00 19.00 25.00 26.00 26.00 -
Police Service Technician 1.00 1.00 - - - - -
Police Property & Evidence Technician - - 1.00 1.00 1.00 1.00 - Police Property & Evidence Supervisor - - - - 1.00 1.00 - Police Records Supervisor 1.00 1.00 1.00 1.00 1.00 1.00 - Police Records Technician - - 1.00 1.00 1.00 2.00 1.00
Police Dispatch Supervisor - - 1.00 1.00 1.00 1.00 -
Police Dispatcher 6.00 6.00 6.00 7.00 7.00 7.00 -

240 SHAFTER OPERATING BUDGET 2026/27
Position
FY
21/22
FY
22/23
FY
23/24
FY
24/25
FY
25/26
FY
26/27
FY
Change
Police Total 43.00 42.00 46.00 55.00 55.00 58.00 3.00
Public Works Director 1.00 1.00 1.00 1.00 1.00 1.00 -
Public Works Director, Assistant - - 1.00 1.00 - - -
Public Works Director, Deputy (O &M) - - 1.00 1.00 1.00 1.00 - Public Works Director, Deputy (CP) - - 1.00 1.00 1.00 - (1.00) Public Works Manager 1.00 1.00 - - - - -
City Engineer 1.00 1.00 1.00 1.00 1.00 1.00 -
Engineer I 1.00 1.00 1.00 2.00 1.00 1.00 -
Engineer II - - 1.00 - - 1.00 1.00
Civil Engineer III - - - - 1.00 1.00 -
Associate Engineer 1.00 1.00 - - - - -
PW Inspector 1.00 1.00 1.00 1.00 1.00 1.00 -
GIS Coordinator 1.00 1.00 - - - - -
GIS Technician 1.00 1.00 - - - - -
Administrative Assistant II - - - 1.00 - 1.00 1.00
Executive Assistant 1.00 1.00 -
Administrative Assistant I 1.00 1.00 2.00 1.00 1.00 1.00 - Clerk Typist 1.00 1.00 - - - - -
Parks Foreman - 1.00 - - - - -
Senior Service Crew Member - - - 1.00 1.00 1.00 -
Streets Supervisor - - - - 1.00 1.00 -
Service Crew Member II (PY Maint Worker) 7.00 3.00 7.00 9.00 9.00 9.00 - Service Crew Member I (PY Laborer I/II) 8.00 7.00 8.00 7.00 6.00 6.00 - Utility Manager 1.00 1.00 - 1.00 1.00 1.00 -
Utility Technician 2.00 2.00 2.00 1.00 1.00 - (1.00)
Utility Operator II 1.00 1.00 1.00 1.00 2.00 3.00 1.00
Utility Operator I 2.00 2.00 2.00 3.00 3.00 2.00 (1.00) Senior Utility Operator - - - - - 1.00 1.00
Equipment Operator 1.00 3.00 1.00 1.00 1.00 1.00 -
Public Facilities Manager 1.00 1.00 1.00 1.00 - - -
Public Facilities Supervisor - - - - 1.00 1.00 -
Mechanic 1.00 1.00 1.00 1.00 1.00 1.00 -
Facilities Manager - - 1.00 1.00 - - -
Facilities Supervisor - 1.00 (1.00)
Facilities Construction Specialist II - - - - 1.00 - (1.00) Public Works Total 34.00 32.00 34.00 37.00 38.00 37.00 (1.00) Transit Supervisor - - - - - 1.00 1.00
Transit Driver, Lead - - - 1.00 1.00 - (1.00)
Transit Driver 1.00 1.00 2.00 1.00 3.00 4.00 1.00
Transit Total 1.00 1.00 2.00 2.00 4.00 5.00 1.00
Citywide Total 113.00 111.00 122.00 136.00 143.00 150.00 7.00

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242 SHAFTER OPERATING BUDGET 2026/27
Staffing Summary - Part Time Employees (hours)
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027 Fund Name Department/Division Budget Budget Budget Budget Budget Budget Administrative Director
General Fund Community Services - - - - - -
- - - - - -
Aides
General Fund Community Services - - - - - -
- - - - - -
Building Inspector
General Fund Building - - - - - -
- - - - - -
Clerk
General Fund Community Services - - - - - -
- - - - - -
Clerk Typist
General Fund Planning 440 686 - - - -
General Fund Engineering Services - - - - - -
General Fund Building 440 686 686 686 686 686
General Fund Community Services - - - - - -
General Fund City Manager 640 - - - - -
Water Fund Water Operations - 100 333 333 333 333
Wastewater Fund Wastewater Operations - 100 333 333 333 333 Refuse Fund Refuse Operations - - 333 333 333 333
1,520 1,572 1,685 1,685 1,685 1,685
Deputy Police Chief
General Fund Police Services - 960 - - - -
- 960 - - - -
Drivers
Transit Fund Transit Operations 5,600 5,600 4,600 4,600 4,600 4,600 5,600 5,600 4,600 4,600 4,600 4,600
Engineering Extra Help
Water Fund Water Operations - 250 - - - -
Wastewater Fund Wastewater Operations - 250 - - - -
Refuse Fund Refuse Operations - - - - - -
General Fund Engineering Services - 250 - - - -
- 750 - - - -
Finance Manager
General Fund Financial Services - - - - - -
Water Fund Water Operations - - - - - -
Wastewater Fund Wastewater Operations - - - - - -
Transit Fund Transit Operations - - - - - -
- - - - - -
Intern
Information Technology Automation Maintenance - 960 - - - - General Fund Engineering 1,480 1,480 1,480 1,480 1,480 1,480 General Fund Building 640 640 640 640 640 640
General Fund Planning - 160 160 160 160 160
General Fund City Manager - - - 1,000 1,000 1,000
General Fund Community Services - - - - - -
2,120 3,240 2,280 3,280 3,280 3,280
Laborer
General Fund Parks & Tree Maintenance - - - - - -
General Fund Streets & Sidewalks - - - - - -
Water Fund Water Operations - - - - - -
Wastewater Fund Wastewater Operations - - - - - -
Refuse Fund Refuse Operations - - - - - -
- - - - - -
Librarian
General Fund Community Services - - - - - -
- - - - - -
Nurse
CCF Operations Fund Corrections Operations - - - - - -
- - - - - -
Planning Director
General Fund Planning - - - - - -
- - - - - -

PART-TIME HOURS

2026/27 SHAFTER OPERATING BUDGET 243
2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027 Fund Name Department/Division Budget Budget Budget Budget Budget Budget Police Officer
General Fund Police Services - - - - - -
- - - - - -
Principal
General Fund Community Services - - - - - -
- - - - - -
Recreation Coordinator
General Fund Recreation & Community Facilities - - - - - - - - - - - -
Recreation Worker
General Fund Recreation & Community Facilities - - - - - - - - - - - -
Shelter Workers
General Fund Animal Control - - - - - -
- - - - - -
Teacher I
General Fund Community Services 408 3,683 3,683 3,683 3,683 3,683 408 3,683 3,683 3,683 3,683 3,683
Tutor II
General Fund Community Services - 3,919 3,919 3,919 3,919 3,919 - 3,919 3,919 3,919 3,919 3,919
Tutor
General Fund Community Services 6,858 2,939 2,939 2,939 2,939 2,939 6,858 2,939 2,939 2,939 2,939 2,939
Vets Hall Laborer
General Fund Recreation & Community Facilities 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000
Total Part Time Employees (hours) 17,506 23,663 20,106 21,106 21,106 21,106

244 SHAFTER OPERATING BUDGET 2026/27

SUMMARY OF EMPLOYEE BENEFITS
The following information is intended as a ready reference and brief summary of the City’s personnel policies, work rules and benefits. It is designed to provide a quick overview and access to general information conditioned on your employment status as a full-time employee. Unless otherwise specifically indicated, part-time, extra help and temporary employees are excluded. This summary is not intended to provide an entire benefit description and cannot anticipate every situation or answer every question. This is not an employment contract or a legal document and does not constitute a contract. To retain flexibility, the City’s personnel policies, work rules, benefits and other provisions frequently change without notice to its employees. The information may not be current or may differ due to changes in the employee bargaining agreements. Refer to respective plan brochures, city policies and procedures, and employee bargaining agreements for benefit provisions, limitations, and exclusions. Prior to acting based on any information, you should contact the Human Resources Department at 661-746-5003. ♦ Probation:

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

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

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

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

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

Base Hours Base Week
Hours per
Year
Month per
Year
Checks per
Year
Hours per
Year
Checks per
Year
Hours per
Check
40 52 2080 12 26 2080 26 80
80 26 2080 12 26 2080 26 80
♦ Base Work Week Period:

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

SUMMARY OF EMPLOYEE BENEFITS

2026/27 SHAFTER OPERATING BUDGET 245
♦ Pay Period:

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

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

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

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

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

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

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

Employees required to wear uniforms are issued shirts and pants, or receive a cash allowance accordingly per MOU. Upon termination, uniforms must be returned, and advanced cash allowance must be repaid on a pro-rated basis. ♦ Tuition Reimbursement:

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

246 SHAFTER OPERATING BUDGET 2026/27
♦ Education/Certification Incentive:

Employees in designated positions may be eligible for education and/or certification incentives as approved by the Department Head, which may include PD - POST certificate incentive for Police and Dispatch classifications and State Arborist and Water Distribution Certificates for designated Public Works classifications. Request must be submitted through Cognito Forms for Department Head and City Manager approvals. ♦ Bilingual Allowance:

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

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

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

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

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

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

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

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

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

1. New Year’s Day

2. Washington’s Birthday

3. Memorial Day

4. Independence Day

5. Labor Day

6. Thanksgiving Day

7. Day After Thanksgiving

8. Christmas Eve

9. Christmas Day

10. New Year’s Eve

11. Floating Holiday

12. Floating Holiday

2026/27 SHAFTER OPERATING BUDGET 247
Also, employees who do not use any sick leave during the period July 1 through June 30 earn an additional eight (8) hour floating holiday. Upon termination, all sick leave over 640 hours (720 hours depending on the job classification) is paid to the employee. ♦ Jury Duty:

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

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

Up to five (5) paid days are provided upon the death of a spouse, child, stepchild, parent, stepparent, grandparent, spouse’s grandparent, grandchild, son-in-law, brother-in-law, sister-in-law, daughter-in-law, mother-in-law, father-in-law, brother, stepbrother, sister, stepsister and registered domestic partner. Up to five (5) paid days may be granted with approval of the City Manager when the funeral of a spouse or child takes place out of State or over 200 miles from Shafter. Submit a time off request specifying Bereavement Leave as the type of leave in ESS. ♦ COBRA:

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

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

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

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

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

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

248 SHAFTER OPERATING BUDGET 2026/27
♦ Medical Insurance Opt-Out Incentive:

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

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

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

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

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

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

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

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

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

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

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

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

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

2.7% at 57 Full Formula Plan. Membership begins on the date of hire. There is a 5-year vesting period. Retirement benefits are based on age at retirement, earnings, and years of service.

2026/27 SHAFTER OPERATING BUDGET 249
Employees are responsible for paying the member contribution rate. The contribution is deposited into the employee’s CalPERS member account. The contribution rate for a Classic miscellaneous member is 7% and 9% for a Classic safety member. PEPRA members contribute 50% of the annual normal cost rate and the contributions are subject to increase, decrease, or stay the same in any given year. The normal cost rate for fiscal year 25/26 is 7.75% for miscellaneous PEPRA members and 13.75% for PEPRA Safety members. The City pays an employer contribution which varies annually.

Previously withdrawn funds can be redeposited on a pre-tax basis through payroll deduction. Employees must contact CalPERS to determine the cost.

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

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

As authorized by IRS Code 457, the City offers an optional supplemental retirement savings plan through MissionSquare that defers taxable income and interest earned. Participation is voluntary and contributions can be increased, decreased, stopped or restarted without restriction and without fees or penalties. There are no restrictions or charges for reallocation of investments. Contributions are made through payroll deduction on a pretax basis so current income taxes are reduced. Nothing in the account is forfeited in the event of death and the designated beneficiaries receive the remaining funds. Contributions can start with as little as $25 per pay period. Withdrawal of contributions is limited to retirement, separation of employment, and while employed, due to a severe financial hardship resulting from a sudden illness, disability, or accidental property loss, or with an account balance of less than $5,000 where no contributions have been made for two years (other conditions may apply). ♦ Disability Insurance:

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

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

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

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

TD benefits are provided when an injured employee cannot work. TD is based on earnings, and is about 66% of the employee’s average weekly earnings, not to exceed a weekly maximum amount of $1,764.11 for 2026. There is a 3-day non-payable waiting period. Employees must use sick, vacation or other accrued leave to cover the difference between TD and city pay to provide 100% until accruals are exhausted. TD benefit checks are issued every two weeks. TD benefits are not issued for partial day absences and sick leave must be used for medical care appointments. Leave taken for a worker compensation injury or illness qualifies as job protected leave pursuant to the Federal and State Family Medical Leave Acts.

250 SHAFTER OPERATING BUDGET 2026/27
♦ Flexible Spending Account (FSA):

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

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

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

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

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

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

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

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

Employees are required to receive, understand and adhere to specific City policies, and are required to acknowledge such in writing. Depending on the job assignments, these policies include but are not limited to the following: DMV Driving Record, Department of Transportation Drug Testing, Confidential Personnel Information, Drug and Alcohol in the Workplace, Employee Protection Line, Fraud, Harassment and Discrimination, Hepatitis B Immunization Program, HIPPA Program, Personnel System Rules, Wage Deduction, Workers Compensation, and Workplace Violence.

2026/27 SHAFTER OPERATING BUDGET 251

Glossary of Terms
Adopted Budget: The final budget amount adopted by the City Council in June.

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

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

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

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

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

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

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

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

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

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

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

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

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

GLOSSARY OF TERMS

252 SHAFTER OPERATING BUDGET 2026/27

Glossary of Terms

Budget: A financial plan for a specified period of time that matches planned revenues and expenditures to municipal services.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Deficit: A shortfall of resources to meet expenditures.

2026/27 SHAFTER OPERATING BUDGET 253

Glossary of Terms

Department: A major organizational unit of the City which has been assigned overall management responsibility for an operation or a group of related operations within a functional area.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

254 SHAFTER OPERATING BUDGET 2026/27

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

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

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

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

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

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

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

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

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

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

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

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

2026/27 SHAFTER OPERATING BUDGET 255

Glossary of Terms
Long-term Debt: debt with a maturity of more than one year after the date of issue.

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

Major Fund Capital Expenditures:

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

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

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

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

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

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

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

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

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

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

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

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

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

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

256 SHAFTER OPERATING BUDGET 2026/27

Glossary of Terms
Proprietary Funds: Established to account for the financing of services rendered on a usercharge basis. See Internal Service Funds.

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

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

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

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

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

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

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

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

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

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

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

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

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

2026/27 SHAFTER OPERATING BUDGET 257

Glossary of Terms
Successor Agency: Based on the dissolution of redevelopment agencies throughout the State, an agency designated with the responsibility to wind down the activities of former redevelopment agencies.

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

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

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

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

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

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

TABLE OF CONTENTS
Capital Improvement Plan 4
Multi-Year Plan 7
Project Types 8
Departments 17
Expenditures 26
Capital Projects 40
Public Facilities 44
ADA Upgrades at Public Facilities 47
City Corporation Yard Improvements 49
City Hall Improvements 51
Door Replacement Project (Vets Hall) 53
Kirschenmann Park Lighting Retrofit 55
Kirschenmann Park Site Improvements 57
Mannel Park Irrigation Improvements 59
MCCF Remodel Project 61
North Shafter Community Park 63
Police Department Roof Replacement 65
Police Substation at 7th Std. Rd. 67
Rodriguez Park Improvements 69
Shafter Aquatic Center Building Construction 71
Skate Park Restroom and Parking Lot Improvements 73
Veteran's Park Play Structure Replacement Project 75
Streets 77
2025 RMRA- Road Improvement Project 83
2026 Residential Road Reconstruction 85
2026 RMRA- Road Improvement Project - West Ash Ave. Reconstruction 87 2027 Residential Road Reconstruction 89
2027 RMRA- Road Improvement Project 91
2028 Residential Road Reconstruction 93
2028 RMRA- Road Improvement Project 95
2029 Residential Road Reconstruction 97
2030 Residential Road Reconstruction 99
ADA Imp. - Streets & Sidewalks 101
Alley Improvements 103
Annual Curbs, Gutters, & Sidewalks 105
Annual Street Striping Roadways 107
Annual- Pavement Sealing 109
CMAQ - Lerdo Highway Shoulder Improvements Project (Beech Avenue to Cherry Avenue) 111 Core City Bike Lane Improvements Project 113
High Speed Rail Mitigation Project 115
Hwy 43 Roundabout @ 7th Standard Rd 117
Hwy 43 Roundabout Project @Santa Fe Way 119
North Shafter Street Improvements 121

RSTP - Lerdo Highway Reconstruction - Valley St. to S. Schnaidt St. 123 RSTP - Lerdo Hwy Resurfacing (Chip Seal) - Zerker Rd. to Beech Ave. 125 RSTP - Zerker Rd. - 500' South of New Kapittel Rd. to GMC Roofing 127 Santa Fe Way Widening 129
Street Striping - Pedestrian & Bike Access 131
Tulare Ave. Pedestrian Street Improvement 133
Widen 7th Std.Rd.- Santa Fe to 43 135
Zerker/Zerker Rd Intersection & Corridor 137
Wastewater 139
Annual Manhole Coating 141
Annual WWTP Pre-Treatment Programs 143
JPA Shared Improvements 145
S. Schnaidt Lift Station Improvements 147
Sewer Flowmeter Project 149
Sewer SCADA Projects 151
Southeast Shafter Sewer Improvements 153
WWTP Expansion Project 155
WWTP Plant Maintenance Projects 157
Water 159
Annual Major Well or Casing Repairs 161
Annual SCADA Projects 163
Annual Water Meter Retrofits 165
Annual Water Tank Improvements 167
Annual Well Maintenance Projects 169
General Water Main Replacement 171
Water Tank 3B - WIP 173
Water Tank 6 - NPNS 175
Well 22 Development 177
Well 23 Development 179
Well 24 Development Project 181

Capital Improvement Plan
Introduction
Staff is pleased to present the Five-Year Capital Improvement Program (CIP) of the City of Shafter, updated for Fiscal Years 2026–2031. This CIP book was prepared by the Public Works Department, Finance Department, and the City Manager’s Office in conjunction with multiple other departments.

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

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

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

Detail and Content of CIP
The capital improvements presented in this document cover the most significant and critical projects, which generally exceed $25,000 in cost and have long-term life spans. The elements of these projects include funding for studies, design, land acquisition, bidding, construction, and ongoing operational and maintenance needs upon project completion.

Also included are the funding sources secured or planned to complete the projects. There are various funding sources for CIP projects, some steady and predictable, while others depend on grants, partnerships, loans, and other resources.

CIP Project Priorities
The upcoming projects identified in this CIP update are those in critical need to keep pace with the City’s growth and meet regulatory mandates. They are also intended to address priorities identified by the City Council and the public to improve and expand services.

Such funding priorities include:

Water supply and quality
Supporting public safety
Improving traffic circulation and safety for motorists and pedestrians Sanitary sewer collection and treatment systems
Emergency response facilities
Capital Improvement Plan
City of Shafter- CIP FY2026-2031 Budget Book | Shafter Page 4

Information technology infrastructure
Recreational facilities and parks
Key Milestones
Milestones planned during the early years of this CIP cycle (Fiscal Years 2025–2026) include:

Construction Completion
North Shafter Community Park construction commenced with completion expected during the summer of 2026.

Shafter Aquatic Center Modular Building is expected to be completed during the summer of 2026.

Gossamer Grove Police Substation/Community Center is expected to be completed during the summer of 2026.

Residential Road Improvements to Reiker St, from West Ash Avenue to Lerdo Highway, and West Marengo Avenue, from Schnaidt Street to Reiker Street were completed.

Design Completion
Core City Bike Lane Improvements
Well 22 & 23 Site Development
Skate Park Parking and Restroom Improvements
Lerdo Highway Reconstruction — Schnaidt Street to Valley Street Zerker Road Reconstruction Phase IV
CIP Challenges
Some of the challenges the City faces in its effort to fund and implement the CIP include the following:

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

Competing Costs
The continued growth of the City has required increased levels of service, particularly in public safety and infrastructure expansion. These demands compete for limited financial resources in the City’s budget.

Deferred Maintenance and Replacement
Past budgets have not always kept pace with the maintenance and replacement needs of the City's physical assets. As a result, repairs and replacements are often addressed reactively as issues arise.

Unassessed Capital Deficiencies
A comprehensive inventory of the condition of the City’s physical assets is needed to identify all capital needs. Many assets have exceeded their useful lives but remain in service. Conducting asset inventories helps identify physical condition, maintenance requirements, and potential replacement timelines.

Lack of Dedicated Funding
Capital improvements are funded through a combination of cash reserves and grants. Long-term financial strategies are needed to adequately fund capital improvements and maintenance. Future budgets must continue to address these needs to preserve City assets and extend their useful service lives.

Ongoing Planning Efforts
Capital Improvement Plan
City of Shafter- CIP FY2026-2031 Budget Book | Shafter Page 5

Several initiatives are currently underway to better define the City’s funding commitments and infrastructure strategies, including:

Development impact fee studies
A General Plan update
Deployment of asset management technologies
Conclusion
Developing the CIP for Fiscal Years 2026–2031 was a collaborative effort among City staff across multiple departments. Implementing this CIP will help position the City of Shafter to better address its infrastructure needs, support continued growth, and meet future challenges.

Through these planned investments, public services and safety will be enhanced, ultimately benefiting residents, businesses, and the community as a whole.

Capital Improvement Plan
City of Shafter- CIP FY2026-2031 Budget Book | Shafter Page 6

Capital Improvement Multi-Year Plan
FY26 - FY31 Total Funding Requested by Department
Funding by Department Totals (all years)
Water $29,408,766 31.29%
Wastewater $24,185,000 25.73%
Public Facilities $20,291,044 21.59%
Streets $20,104,419 21.39%
FY26 - FY31 Total Funding Requested by Source
Funding by Source Totals (all years)
WW Rate -5000 $13,085,000 13.84%
General Fund -0100 $12,776,052 13.51%
State Grant -0308 $12,244,093 12.95%
Water Connection -0303 $10,657,013 11.27%
Wastewater Connection -030 $10,620,000 11.23%
Water Rate -5002 $9,671,753 10.23%
TDA -0204 $7,190,397 7.61%
Fed Grant -0200 $6,118,922 6.47%
Water Grant -5002 $3,600,000 3.81%
Gas Tax -0203 $3,147,097 3.33%
Roads & Maint. SB1 -0207 $2,461,196 2.60%
Traffic Mitigation -0305 $2,093,833 2.21%
Other Funding $875,000 0.93%
ARPA -0200 $0 0.00%
$22M
$30M
$14M
$9M
$12M
$8M
2026 2027 2028 2029 2030 2031
0 $10M
$20M
$30M
$40M
$22M
$30M
$14M
$9M
$12M
$8M
2026 2027 2028 2029 2030 2031
0 $10M
$20M
$30M
$40M
Multi-Year Plan
City of Shafter- CIP FY2026-2031 Budget Book | Shafter Page 7

Capital Improvement Plan - Project Types
FY26 - FY31 Capital Costs By Project Type
Water $29,408,766 31.29%
Wastewater $24,185,000 25.73%
Streets $20,104,419 21.39%
General $12,965,087 13.79%
Parks $7,325,957 7.79%
94M
Water
Project No. /
Category
FY2026 FY2027 FY2028 FY2029 FY2030 FY2031
WA00016
Well 22 Development
$1,025,000 $3,500,000 $750,000 $0 $0 $0
WA00021
Well 24 Development
Project
$0 $0 $0 $250,000 $4,500,000 $0
WA00020
Well 23 Development
$1,008,766 $3,500,000 $0 $0 $0 $0
WA00019
Water Tank 6 - NPNS
$0 $75,000 $3,000,000 $0 $0 $0
WA00018
Water Tank 3B -WIP
$0 $3,050,000 $0 $0 $0 $0
WA00012
GeneralWater Main
Replacement
$350,000 $500,000 $500,000 $550,000 $550,000 $550,000
WA00007
AnnualWater Meter
Retrofits
$175,000 $375,000 $400,000 $400,000 $400,000 $400,000
WA00001
Annual MajorWell or
Casing Repairs
$50,000 $175,000 $200,000 $225,000 $250,000 $250,000
WA00003
AnnualWell
Maintenance Projects
$45,000 $175,000 $200,000 $225,000 $250,000 $250,000
WA00002
AnnualWater Tank
Improvements
$75,000 $150,000 $150,000 $200,000 $200,000 $250,000
WA00005
Annual SCADA Projects
$15,000 $50,000 $50,000 $55,000 $55,000 $55,000
Project Types
City of Shafter- CIP FY2026-2031 Budget Book | Shafter Page 8

Project No. /
Category
FY2026 FY2027 FY2028 FY2029 FY2030 FY2031
Total Water $2,743,766 $11,550,000 $5,250,000 $1,905,000 $6,205,000 $1,755,000 Project No. / Category
(continued from above)
Total
WA00016
Well 22 Development
$5,275,000
WA00021
Well 24 Development Project
$4,750,000
WA00020
Well 23 Development
$4,508,766
WA00019
Water Tank 6 - NPNS
$3,075,000
WA00018
Water Tank 3B -WIP
$3,050,000
WA00012
GeneralWater Main Replacement
$3,000,000
WA00007
AnnualWater Meter Retrofits
$2,150,000
WA00001
Annual MajorWell or Casing Repairs
$1,150,000
WA00003
AnnualWell Maintenance Projects
$1,145,000
WA00002
AnnualWater Tank Improvements
$1,025,000
WA00005
Annual SCADA Projects
$280,000
Total Water $29,408,766
Wastewater
Project No. /
Category
FY2026 FY2027 FY2028 FY2029 FY2030 FY2031
WW00010
WWTP Expansion
Project
$150,000 $3,000,000 $3,000,000 $3,000,000 $3,000,000 $3,000,000 WW00001
Annual Manhole
Coating
$50,000 $350,000 $400,000 $450,000 $500,000 $500,000
WW00009
JPA Shared
Improvements
$125,000 $300,000 $350,000 $400,000 $450,000 $450,000
WW00006
WWTP Plant
Maintenance Projects
$150,000 $350,000 $350,000 $400,000 $400,000 $400,000
WW00005
AnnualWWTP PreTreatment Programs
$75,000 $125,000 $150,000 $150,000 $175,000 $175,000
WW00008 $250,000 $300,000 $0 $0 $0 $0
Project Types
City of Shafter- CIP FY2026-2031 Budget Book | Shafter Page 9

Project No. /
Category
FY2026 FY2027 FY2028 FY2029 FY2030 FY2031
Sewer Flowmeter
Project
WW00011
S. Schnaidt Lift Station
Improvements
$0 $500,000 $0 $0 $0 $0
WW00002
Southeast Shafter Sewer
Improvements
$500,000 $0 $0 $0 $0 $0
WW00007
Sewer SCADA Projects
$10,000 $50,000 $50,000 $50,000 $50,000 $50,000
Total Wastewater $1,310,000 $4,975,000 $4,300,000 $4,450,000 $4,575,000 $4,575,000 Project No. / Category
(continued from above)
Total
WW00010
WWTP Expansion Project
$15,150,000
WW00001
Annual Manhole Coating
$2,250,000
WW00009
JPA Shared Improvements
$2,075,000
WW00006
WWTP Plant Maintenance Projects
$2,050,000
WW00005
AnnualWWTP Pre-Treatment Programs
$850,000
WW00008
Sewer Flowmeter Project
$550,000
WW00011
S. Schnaidt Lift Station Improvements
$500,000
WW00002
Southeast Shafter Sewer Improvements
$500,000
WW00007
Sewer SCADA Projects
$260,000
Total Wastewater $24,185,000
Streets
Project No. /
Category
FY2026 FY2027 FY2028 FY2029 FY2030 FY2031
ST00006
Annual- Pavement
Sealing
$100,000 $600,000 $600,000 $600,000 $600,000 $600,000
ST00023
Annual Street Striping
Roadways
$25,000 $225,000 $250,000 $275,000 $275,000 $275,000
Project Types
City of Shafter- CIP FY2026-2031 Budget Book | Shafter Page 10

Project No. /
Category
FY2026 FY2027 FY2028 FY2029 FY2030 FY2031
ST00043
Core City Bike Lane
Improvements Project
$89,132 $1,185,868 $0 $0 $0 $0
ST00049
RSTP - Lerdo Hwy
Resurfacing (Chip Seal)-
Zerker Rd. to Beech Ave.
$0 $550,000 $461,000 $0 $0 $0
ST00048
Santa FeWayWidening
$0 $500,000 $500,000 $0 $0 $0
ST00045
Tulare Ave. Pedestrian
Street Improvement
$0 $940,824 $0 $0 $0 $0
ST00022
North Shafter Street
Improvements
$112,423 $790,082 $0 $0 $0 $0
ST00038.1
RSTP - Lerdo Highway
Reconstruction - Valley
St. to S. Schnaidt St.
$1,000 $847,000 $0 $0 $0 $0
ST00050
CMAQ - Lerdo Highway
Shoulder Improvements
Project (Beech Avenue
to Cherry Avenue)
$0 $350,000 $434,214 $0 $0 $0
ST00038.2
RSTP - Zerker Rd.- 500'
South of New Kapittel
Rd. to GMC Roofing
$1,000 $730,000 $0 $0 $0 $0
ST00039.26
2026 RMRA- Road
Improvement Project -
West Ash Ave.

Reconstruction
$350,000 $351,956 $0 $0 $0 $0
ST00039.28
2028 RMRA- Road
Improvement Project
$0 $0 $400,000 $300,000 $0 $0
ST00039.27
2027 RMRA- Road
Improvement Project
$0 $500,000 $200,000 $0 $0 $0
ST00011
ADA Imp.- Streets &
Sidewalks
$100,000 $100,000 $100,000 $100,000 $100,000 $100,000
ST00005
Alley Improvements
$100,000 $100,000 $100,000 $100,000 $100,000 $100,000
ST00021.30
2030 Residential Road
Reconstruction
$0 $0 $0 $0 $500,000 $0
ST00041 $25,000 $475,000 $0 $0 $0 $0
Project Types
City of Shafter- CIP FY2026-2031 Budget Book | Shafter Page 11

Project No. /
Category
FY2026 FY2027 FY2028 FY2029 FY2030 FY2031
High Speed Rail
Mitigation Project
ST00021.29
2029 Residential Road
Reconstruction
$0 $0 $0 $500,000 $0 $0
ST00021.28
2028 Residential Road
Reconstruction
$0 $0 $200,000 $300,000 $0 $0
ST00021.27
2027 Residential Road
Reconstruction
$0 $200,000 $300,000 $0 $0 $0
ST00021.26
2026 Residential Road
Reconstruction
$200,000 $300,000 $0 $0 $0 $0
ST00003
Street Striping -
Pedestrian & Bike
Access
$60,000 $70,000 $80,000 $90,000 $90,000 $90,000
ST00029
Hwy 43 Roundabout
Project @Santa FeWay
$32,962 $400,000 $0 $0 $0 $0
ST00002
Widen 7th Std.Rd.-
Santa Fe to 43
$379,689 $0 $0 $0 $0 $0
ST00004
Annual Curbs, Gutters, &
Sidewalks
$40,000 $45,000 $50,000 $50,000 $50,000 $50,000
ST00042
Hwy 43 Roundabout @
7th Standard Rd
$101,181 $80,000 $0 $0 $0 $0
ST00039.25
2025 RMRA- Road
Improvement Project
$80,000 $0 $0 $0 $0 $0
ST00046
Zerker/Zerker Rd
Intersection & Corridor
$46,087 $0 $0 $0 $0 $0
Total Streets $1,843,474 $9,340,730 $3,675,214 $2,315,000 $1,715,000 $1,215,000 Project No. / Category
(continued from above)
Total
ST00006
Annual- Pavement Sealing
$3,100,000
ST00023
Annual Street Striping Roadways
$1,325,000
ST00043
Core City Bike Lane Improvements Project
$1,275,000
ST00049
RSTP - Lerdo Hwy Resurfacing (Chip Seal)- Zerker Rd. to Beech Ave. $1,011,000
Project Types
City of Shafter- CIP FY2026-2031 Budget Book | Shafter Page 12

Project No. / Category
(continued from above)
Total
ST00048
Santa FeWayWidening
$1,000,000
ST00045
Tulare Ave. Pedestrian Street Improvement
$940,824
ST00022
North Shafter Street Improvements
$902,505
ST00038.1
RSTP - Lerdo Highway Reconstruction - Valley St. to S. Schnaidt St. $848,000
ST00050
CMAQ - Lerdo Highway Shoulder Improvements Project (Beech Avenue to Cherry Avenue)
$784,214
ST00038.2
RSTP - Zerker Rd.- 500' South of New Kapittel Rd. to GMC Roofing $731,000
ST00039.26
2026 RMRA- Road Improvement Project -West Ash Ave. Reconstruction $701,956
ST00039.28
2028 RMRA- Road Improvement Project
$700,000
ST00039.27
2027 RMRA- Road Improvement Project
$700,000
ST00011
ADA Imp.- Streets & Sidewalks
$600,000
ST00005
Alley Improvements
$600,000
ST00021.30
2030 Residential Road Reconstruction
$500,000
ST00041
High Speed Rail Mitigation Project
$500,000
ST00021.29
2029 Residential Road Reconstruction
$500,000
ST00021.28
2028 Residential Road Reconstruction
$500,000
ST00021.27 $500,000
Project Types
City of Shafter- CIP FY2026-2031 Budget Book | Shafter Page 13

Project No. / Category
(continued from above)
Total
2027 Residential Road Reconstruction
ST00021.26
2026 Residential Road Reconstruction
$500,000
ST00003
Street Striping - Pedestrian & Bike Access
$480,000
ST00029
Hwy 43 Roundabout Project @Santa FeWay
$432,962
ST00002
Widen 7th Std.Rd.- Santa Fe to 43
$379,689
ST00004
Annual Curbs, Gutters, & Sidewalks
$285,000
ST00042
Hwy 43 Roundabout @ 7th Standard Rd
$181,181
ST00039.25
2025 RMRA- Road Improvement Project
$80,000
ST00046
Zerker/Zerker Rd Intersection & Corridor
$46,087
Total Streets $20,104,419
General
Project No. /
Category
FY2026 FY2027 FY2028 FY2029 FY2030 FY2031
PD00001
Police Substation at 7th
Std. Rd.
$9,236,894 $500,000 $0 $0 $0 $0
PF00004
Shafter Aquatic Center
Building Construction
$1,878,193 $0 $0 $0 $0 $0
PF00001
ADA Upgrades at Public
Facilities
$100,000 $100,000 $100,000 $100,000 $0 $0
GE000009
MCCF Remodel Project
$200,000 $0 $0 $0 $0 $0
PD00004
Police Department Roof
Replacement
$50,000 $150,000 $0 $0 $0 $0
GE8
City Hall Improvements
$0 $200,000 $0 $0 $0 $0
GE00007
City Corporation Yard
Improvements
$50,000 $50,000 $50,000 $50,000 $0 $0
GE00006.3 $0 $150,000 $0 $0 $0 $0
Project Types
City of Shafter- CIP FY2026-2031 Budget Book | Shafter Page 14

Project No. /
Category
FY2026 FY2027 FY2028 FY2029 FY2030 FY2031
Door Replacement
Project (Vets Hall)
Total General $11,515,087 $1,150,000 $150,000 $150,000 $0 $0 Project No. / Category
(continued from above)
Total
PD00001
Police Substation at 7th Std. Rd.
$9,736,894
PF00004
Shafter Aquatic Center Building Construction
$1,878,193
PF00001
ADA Upgrades at Public Facilities
$400,000
GE000009
MCCF Remodel Project
$200,000
PD00004
Police Department Roof Replacement
$200,000
GE8
City Hall Improvements
$200,000
GE00007
City Corporation Yard Improvements
$200,000
GE00006.3
Door Replacement Project (Vets Hall)
$150,000
Total General $12,965,087
Parks
Project No. /
Category
FY2026 FY2027 FY2028 FY2029 FY2030 FY2031
PK00008
North Shafter
Community Park
$4,136,051 $0 $0 $0 $0 $0
PK00010
Rodriguez Park
Improvements
$50,000 $811,805 $0 $0 $0 $0
PK00015
Veteran's Park Play
Structure Replacement
Project
$0 $500,000 $0 $0 $0 $0
PK00013
Kirschenmann Park
Lighting Retrofit
$50,000 $450,000 $0 $0 $0 $0
PK00014
Skate Park Restroom
and Parking Lot
Improvements
$3,101 $75,000 $400,000 $0 $0 $0
PK00011
Mannel Park Irrigation
Improvements
$150,000 $300,000 $0 $0 $0 $0
Project Types
City of Shafter- CIP FY2026-2031 Budget Book | Shafter Page 15

Project No. /
Category
FY2026 FY2027 FY2028 FY2029 FY2030 FY2031
PK00014
Kirschenmann Park Site
Improvements
$0 $400,000 $0 $0 $0 $0
Total Parks $4,389,152 $2,536,805 $400,000 $0 $0 $0
Project No. / Category
(continued from above)
Total
PK00008
North Shafter Community Park
$4,136,051
PK00010
Rodriguez Park Improvements
$861,805
PK00015
Veteran's Park Play Structure Replacement Project
$500,000
PK00013
Kirschenmann Park Lighting Retrofit
$500,000
PK00014
Skate Park Restroom and Parking Lot Improvements
$478,101
PK00011
Mannel Park Irrigation Improvements
$450,000
PK00014
Kirschenmann Park Site Improvements
$400,000
Total Parks $7,325,957
Project Types
City of Shafter- CIP FY2026-2031 Budget Book | Shafter Page 16

Capital Improvement Plan - Departments
FY26 - FY31 Capital Costs by Department
Water $29,408,766 31.29%
Wastewater $24,185,000 25.73%
Public Facilities $20,291,044 21.59%
Streets $20,104,419 21.39%
94M
Water
Project No. /
Category
FY2026 FY2027 FY2028 FY2029 FY2030 FY2031
WA00016
Well 22 Development
$1,025,000 $3,500,000 $750,000 $0 $0 $0
WA00021
Well 24 Development
Project
$0 $0 $0 $250,000 $4,500,000 $0
WA00020
Well 23 Development
$1,008,766 $3,500,000 $0 $0 $0 $0
WA00019
Water Tank 6 - NPNS
$0 $75,000 $3,000,000 $0 $0 $0
WA00018
Water Tank 3B -WIP
$0 $3,050,000 $0 $0 $0 $0
WA00012
GeneralWater Main
Replacement
$350,000 $500,000 $500,000 $550,000 $550,000 $550,000
WA00007
AnnualWater Meter
Retrofits
$175,000 $375,000 $400,000 $400,000 $400,000 $400,000
WA00001
Annual MajorWell or
Casing Repairs
$50,000 $175,000 $200,000 $225,000 $250,000 $250,000
WA00003
AnnualWell
Maintenance Projects
$45,000 $175,000 $200,000 $225,000 $250,000 $250,000
WA00002
AnnualWater Tank
Improvements
$75,000 $150,000 $150,000 $200,000 $200,000 $250,000
WA00005
Annual SCADA Projects
$15,000 $50,000 $50,000 $55,000 $55,000 $55,000
Total Water $2,743,766 $11,550,000 $5,250,000 $1,905,000 $6,205,000 $1,755,000 Departments
City of Shafter- CIP FY2026-2031 Budget Book | Shafter Page 17

Project No. / Category
(continued from above)
Total
WA00016
Well 22 Development
$5,275,000
WA00021
Well 24 Development Project
$4,750,000
WA00020
Well 23 Development
$4,508,766
WA00019
Water Tank 6 - NPNS
$3,075,000
WA00018
Water Tank 3B -WIP
$3,050,000
WA00012
GeneralWater Main Replacement
$3,000,000
WA00007
AnnualWater Meter Retrofits
$2,150,000
WA00001
Annual MajorWell or Casing Repairs
$1,150,000
WA00003
AnnualWell Maintenance Projects
$1,145,000
WA00002
AnnualWater Tank Improvements
$1,025,000
WA00005
Annual SCADA Projects
$280,000
Total Water $29,408,766
Wastewater
Project No. /
Category
FY2026 FY2027 FY2028 FY2029 FY2030 FY2031
WW00010
WWTP Expansion
Project
$150,000 $3,000,000 $3,000,000 $3,000,000 $3,000,000 $3,000,000 WW00001
Annual Manhole
Coating
$50,000 $350,000 $400,000 $450,000 $500,000 $500,000
WW00009
JPA Shared
Improvements
$125,000 $300,000 $350,000 $400,000 $450,000 $450,000
WW00006
WWTP Plant
Maintenance Projects
$150,000 $350,000 $350,000 $400,000 $400,000 $400,000
WW00005
AnnualWWTP PreTreatment Programs
$75,000 $125,000 $150,000 $150,000 $175,000 $175,000
WW00008
Sewer Flowmeter
Project
$250,000 $300,000 $0 $0 $0 $0
WW00011 $0 $500,000 $0 $0 $0 $0
Departments
City of Shafter- CIP FY2026-2031 Budget Book | Shafter Page 18

Project No. /
Category
FY2026 FY2027 FY2028 FY2029 FY2030 FY2031
S. Schnaidt Lift Station
Improvements
WW00002
Southeast Shafter Sewer
Improvements
$500,000 $0 $0 $0 $0 $0
WW00007
Sewer SCADA Projects
$10,000 $50,000 $50,000 $50,000 $50,000 $50,000
Total Wastewater $1,310,000 $4,975,000 $4,300,000 $4,450,000 $4,575,000 $4,575,000 Project No. / Category
(continued from above)
Total
WW00010
WWTP Expansion Project
$15,150,000
WW00001
Annual Manhole Coating
$2,250,000
WW00009
JPA Shared Improvements
$2,075,000
WW00006
WWTP Plant Maintenance Projects
$2,050,000
WW00005
AnnualWWTP Pre-Treatment Programs
$850,000
WW00008
Sewer Flowmeter Project
$550,000
WW00011
S. Schnaidt Lift Station Improvements
$500,000
WW00002
Southeast Shafter Sewer Improvements
$500,000
WW00007
Sewer SCADA Projects
$260,000
Total Wastewater $24,185,000
Public Facilities
Project No. /
Category
FY2026 FY2027 FY2028 FY2029 FY2030 FY2031
PD00001
Police Substation at 7th
Std. Rd.
$9,236,894 $500,000 $0 $0 $0 $0
PK00008
North Shafter
Community Park
$4,136,051 $0 $0 $0 $0 $0
PF00004
Shafter Aquatic Center
Building Construction
$1,878,193 $0 $0 $0 $0 $0
Departments
City of Shafter- CIP FY2026-2031 Budget Book | Shafter Page 19

Project No. /
Category
FY2026 FY2027 FY2028 FY2029 FY2030 FY2031
PK00010
Rodriguez Park
Improvements
$50,000 $811,805 $0 $0 $0 $0
PK00015
Veteran's Park Play
Structure Replacement
Project
$0 $500,000 $0 $0 $0 $0
PK00013
Kirschenmann Park
Lighting Retrofit
$50,000 $450,000 $0 $0 $0 $0
PK00014
Skate Park Restroom
and Parking Lot
Improvements
$3,101 $75,000 $400,000 $0 $0 $0
PK00011
Mannel Park Irrigation
Improvements
$150,000 $300,000 $0 $0 $0 $0
PK00014
Kirschenmann Park Site
Improvements
$0 $400,000 $0 $0 $0 $0
PF00001
ADA Upgrades at Public
Facilities
$100,000 $100,000 $100,000 $100,000 $0 $0
GE000009
MCCF Remodel Project
$200,000 $0 $0 $0 $0 $0
PD00004
Police Department Roof
Replacement
$50,000 $150,000 $0 $0 $0 $0
GE8
City Hall Improvements
$0 $200,000 $0 $0 $0 $0
GE00007
City Corporation Yard
Improvements
$50,000 $50,000 $50,000 $50,000 $0 $0
GE00006.3
Door Replacement
Project (Vets Hall)
$0 $150,000 $0 $0 $0 $0
Total Public Facilities $15,904,239 $3,686,805 $550,000 $150,000 $0 $0 Project No. / Category
(continued from above)
Total
PD00001
Police Substation at 7th Std. Rd.
$9,736,894
PK00008
North Shafter Community Park
$4,136,051
PF00004
Shafter Aquatic Center Building Construction
$1,878,193
PK00010
Rodriguez Park Improvements
$861,805
Departments
City of Shafter- CIP FY2026-2031 Budget Book | Shafter Page 20

Project No. / Category
(continued from above)
Total
PK00015
Veteran's Park Play Structure Replacement Project
$500,000
PK00013
Kirschenmann Park Lighting Retrofit
$500,000
PK00014
Skate Park Restroom and Parking Lot Improvements
$478,101
PK00011
Mannel Park Irrigation Improvements
$450,000
PK00014
Kirschenmann Park Site Improvements
$400,000
PF00001
ADA Upgrades at Public Facilities
$400,000
GE000009
MCCF Remodel Project
$200,000
PD00004
Police Department Roof Replacement
$200,000
GE8
City Hall Improvements
$200,000
GE00007
City Corporation Yard Improvements
$200,000
GE00006.3
Door Replacement Project (Vets Hall)
$150,000
Total Public Facilities $20,291,044
Streets
Project No. /
Category
FY2026 FY2027 FY2028 FY2029 FY2030 FY2031
ST00006
Annual- Pavement
Sealing
$100,000 $600,000 $600,000 $600,000 $600,000 $600,000
ST00023
Annual Street Striping
Roadways
$25,000 $225,000 $250,000 $275,000 $275,000 $275,000
ST00043
Core City Bike Lane
Improvements Project
$89,132 $1,185,868 $0 $0 $0 $0
ST00049
RSTP - Lerdo Hwy
Resurfacing (Chip Seal)-
Zerker Rd. to Beech Ave.
$0 $550,000 $461,000 $0 $0 $0
Departments
City of Shafter- CIP FY2026-2031 Budget Book | Shafter Page 21

Project No. /
Category
FY2026 FY2027 FY2028 FY2029 FY2030 FY2031
ST00048
Santa FeWayWidening
$0 $500,000 $500,000 $0 $0 $0
ST00045
Tulare Ave. Pedestrian
Street Improvement
$0 $940,824 $0 $0 $0 $0
ST00022
North Shafter Street
Improvements
$112,423 $790,082 $0 $0 $0 $0
ST00038.1
RSTP - Lerdo Highway
Reconstruction - Valley
St. to S. Schnaidt St.
$1,000 $847,000 $0 $0 $0 $0
ST00050
CMAQ - Lerdo Highway
Shoulder Improvements
Project (Beech Avenue
to Cherry Avenue)
$0 $350,000 $434,214 $0 $0 $0
ST00038.2
RSTP - Zerker Rd.- 500'
South of New Kapittel
Rd. to GMC Roofing
$1,000 $730,000 $0 $0 $0 $0
ST00039.26
2026 RMRA- Road
Improvement Project -
West Ash Ave.

Reconstruction
$350,000 $351,956 $0 $0 $0 $0
ST00039.28
2028 RMRA- Road
Improvement Project
$0 $0 $400,000 $300,000 $0 $0
ST00039.27
2027 RMRA- Road
Improvement Project
$0 $500,000 $200,000 $0 $0 $0
ST00011
ADA Imp.- Streets &
Sidewalks
$100,000 $100,000 $100,000 $100,000 $100,000 $100,000
ST00005
Alley Improvements
$100,000 $100,000 $100,000 $100,000 $100,000 $100,000
ST00021.30
2030 Residential Road
Reconstruction
$0 $0 $0 $0 $500,000 $0
ST00041
High Speed Rail
Mitigation Project
$25,000 $475,000 $0 $0 $0 $0
ST00021.29
2029 Residential Road
Reconstruction
$0 $0 $0 $500,000 $0 $0
ST00021.28
2028 Residential Road
Reconstruction
$0 $0 $200,000 $300,000 $0 $0
ST00021.27 $0 $200,000 $300,000 $0 $0 $0
Departments
City of Shafter- CIP FY2026-2031 Budget Book | Shafter Page 22

Project No. /
Category
FY2026 FY2027 FY2028 FY2029 FY2030 FY2031
2027 Residential Road
Reconstruction
ST00021.26
2026 Residential Road
Reconstruction
$200,000 $300,000 $0 $0 $0 $0
ST00003
Street Striping -
Pedestrian & Bike
Access
$60,000 $70,000 $80,000 $90,000 $90,000 $90,000
ST00029
Hwy 43 Roundabout
Project @Santa FeWay
$32,962 $400,000 $0 $0 $0 $0
ST00002
Widen 7th Std.Rd.-
Santa Fe to 43
$379,689 $0 $0 $0 $0 $0
ST00004
Annual Curbs, Gutters, &
Sidewalks
$40,000 $45,000 $50,000 $50,000 $50,000 $50,000
ST00042
Hwy 43 Roundabout @
7th Standard Rd
$101,181 $80,000 $0 $0 $0 $0
ST00039.25
2025 RMRA- Road
Improvement Project
$80,000 $0 $0 $0 $0 $0
ST00046
Zerker/Zerker Rd
Intersection & Corridor
$46,087 $0 $0 $0 $0 $0
Total Streets $1,843,474 $9,340,730 $3,675,214 $2,315,000 $1,715,000 $1,215,000 Project No. / Category
(continued from above)
Total
ST00006
Annual- Pavement Sealing
$3,100,000
ST00023
Annual Street Striping Roadways
$1,325,000
ST00043
Core City Bike Lane Improvements Project
$1,275,000
ST00049
RSTP - Lerdo Hwy Resurfacing (Chip Seal)- Zerker Rd. to Beech Ave. $1,011,000
ST00048
Santa FeWayWidening
$1,000,000
ST00045
Tulare Ave. Pedestrian Street Improvement
$940,824
ST00022
North Shafter Street Improvements
$902,505
Departments
City of Shafter- CIP FY2026-2031 Budget Book | Shafter Page 23

Project No. / Category
(continued from above)
Total
ST00038.1
RSTP - Lerdo Highway Reconstruction - Valley St. to S. Schnaidt St. $848,000
ST00050
CMAQ - Lerdo Highway Shoulder Improvements Project (Beech Avenue to Cherry Avenue)
$784,214
ST00038.2
RSTP - Zerker Rd.- 500' South of New Kapittel Rd. to GMC Roofing $731,000
ST00039.26
2026 RMRA- Road Improvement Project -West Ash Ave. Reconstruction $701,956
ST00039.28
2028 RMRA- Road Improvement Project
$700,000
ST00039.27
2027 RMRA- Road Improvement Project
$700,000
ST00011
ADA Imp.- Streets & Sidewalks
$600,000
ST00005
Alley Improvements
$600,000
ST00021.30
2030 Residential Road Reconstruction
$500,000
ST00041
High Speed Rail Mitigation Project
$500,000
ST00021.29
2029 Residential Road Reconstruction
$500,000
ST00021.28
2028 Residential Road Reconstruction
$500,000
ST00021.27
2027 Residential Road Reconstruction
$500,000
ST00021.26
2026 Residential Road Reconstruction
$500,000
ST00003
Street Striping - Pedestrian & Bike Access
$480,000
ST00029 $432,962
Departments
City of Shafter- CIP FY2026-2031 Budget Book | Shafter Page 24

Project No. / Category
(continued from above)
Total
Hwy 43 Roundabout Project @Santa FeWay
ST00002
Widen 7th Std.Rd.- Santa Fe to 43
$379,689
ST00004
Annual Curbs, Gutters, & Sidewalks
$285,000
ST00042
Hwy 43 Roundabout @ 7th Standard Rd
$181,181
ST00039.25
2025 RMRA- Road Improvement Project
$80,000
ST00046
Zerker/Zerker Rd Intersection & Corridor
$46,087
Total Streets $20,104,419
Departments
City of Shafter- CIP FY2026-2031 Budget Book | Shafter Page 25

Capital Improvement Plan - Expenditures
FY26 - FY31 Expenditures by Fund
WW Rate -5000 $13,085,000 13.84%
General Fund -0100 $12,776,052 13.51%
State Grant -0308 $12,244,093 12.95%
Water Connection -0303 $10,657,013 11.27%
Wastewater Connection -030 $10,620,000 11.23%
Water Rate -5002 $9,671,753 10.23%
TDA -0204 $7,190,397 7.61%
Fed Grant -0200 $6,118,922 6.47%
Water Grant -5002 $3,600,000 3.81%
Gas Tax -0203 $3,147,097 3.33%
Roads & Maint. SB1 -0207 $2,461,196 2.60%
Traffic Mitigation -0305 $2,093,833 2.21%
Other Funding $875,000 0.93%

94.5M
WW Rate -5000
Project No. /
Category
FY2026 FY2027 FY2028 FY2029 FY2030 FY2031
WW00010
WWTP Expansion
Project
$30,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 WW00001
Annual Manhole
Coating
$50,000 $350,000 $400,000 $450,000 $500,000 $500,000
WW00009
JPA Shared
Improvements
$125,000 $300,000 $350,000 $400,000 $450,000 $450,000
WW00006
WWTP Plant
Maintenance Projects
$150,000 $350,000 $350,000 $400,000 $400,000 $400,000
WW00005
AnnualWWTP PreTreatment Programs
$75,000 $125,000 $150,000 $150,000 $175,000 $175,000
WW00008
Sewer Flowmeter
Project
$250,000 $300,000 $0 $0 $0 $0
WW00007
Sewer SCADA Projects
$10,000 $50,000 $50,000 $50,000 $50,000 $50,000
Expenditures
City of Shafter- CIP FY2026-2031 Budget Book | Shafter Page 26

Project No. /
Category
FY2026 FY2027 FY2028 FY2029 FY2030 FY2031
GE00007
City Corporation Yard
Improvements
$5,000 $5,000 $5,000 $5,000 $0 $0
Total WW Rate -5000 $695,000 $2,480,000 $2,305,000 $2,455,000 $2,575,000 $2,575,000 Project No. / Category
(continued from above)
Total
WW00010
WWTP Expansion Project
$5,030,000
WW00001
Annual Manhole Coating
$2,250,000
WW00009
JPA Shared Improvements
$2,075,000
WW00006
WWTP Plant Maintenance Projects
$2,050,000
WW00005
AnnualWWTP Pre-Treatment Programs
$850,000
WW00008
Sewer Flowmeter Project
$550,000
WW00007
Sewer SCADA Projects
$260,000
GE00007
City Corporation Yard Improvements
$20,000
Total WW Rate -5000 $13,085,000
General Fund -0100
Project No. /
Category
FY2026 FY2027 FY2028 FY2029 FY2030 FY2031
PD00001
Police Substation at 7th
Std. Rd.
$4,997,830 $500,000 $0 $0 $0 $0
PK00008
North Shafter
Community Park
$2,186,928 $0 $0 $0 $0 $0
PF00004
Shafter Aquatic Center
Building Construction
$1,878,193 $0 $0 $0 $0 $0
PK00015
Veteran's Park Play
Structure Replacement
Project
$0 $500,000 $0 $0 $0 $0
PK00013
Kirschenmann Park
Lighting Retrofit
$50,000 $450,000 $0 $0 $0 $0
Expenditures
City of Shafter- CIP FY2026-2031 Budget Book | Shafter Page 27

Project No. /
Category
FY2026 FY2027 FY2028 FY2029 FY2030 FY2031
PK00011
Mannel Park Irrigation
Improvements
$150,000 $300,000 $0 $0 $0 $0
PK00014
Kirschenmann Park Site
Improvements
$0 $400,000 $0 $0 $0 $0
PF00001
ADA Upgrades at Public
Facilities
$100,000 $100,000 $100,000 $100,000 $0 $0
GE000009
MCCF Remodel Project
$200,000 $0 $0 $0 $0 $0
PD00004
Police Department Roof
Replacement
$50,000 $150,000 $0 $0 $0 $0
GE8
City Hall Improvements
$0 $200,000 $0 $0 $0 $0
GE00007
City Corporation Yard
Improvements
$40,000 $40,000 $40,000 $40,000 $0 $0
GE00006.3
Door Replacement
Project (Vets Hall)
$0 $150,000 $0 $0 $0 $0
PK00010
Rodriguez Park
Improvements
$50,000 $0 $0 $0 $0 $0
PK00014
Skate Park Restroom
and Parking Lot
Improvements
$3,101 $0 $0 $0 $0 $0
Total General Fund
-0100
$9,706,052 $2,790,000 $140,000 $140,000 $0 $0
Project No. / Category
(continued from above)
Total
PD00001
Police Substation at 7th Std. Rd.
$5,497,830
PK00008
North Shafter Community Park
$2,186,928
PF00004
Shafter Aquatic Center Building Construction
$1,878,193
PK00015
Veteran's Park Play Structure Replacement Project
$500,000
PK00013
Kirschenmann Park Lighting Retrofit
$500,000
PK00011
Mannel Park Irrigation Improvements
$450,000
Expenditures
City of Shafter- CIP FY2026-2031 Budget Book | Shafter Page 28

Project No. / Category
(continued from above)
Total
PK00014
Kirschenmann Park Site Improvements
$400,000
PF00001
ADA Upgrades at Public Facilities
$400,000
GE000009
MCCF Remodel Project
$200,000
PD00004
Police Department Roof Replacement
$200,000
GE8
City Hall Improvements
$200,000
GE00007
City Corporation Yard Improvements
$160,000
GE00006.3
Door Replacement Project (Vets Hall)
$150,000
PK00010
Rodriguez Park Improvements
$50,000
PK00014
Skate Park Restroom and Parking Lot Improvements
$3,101
Total General Fund -0100 $12,776,052
State Grant -0308
Project No. /
Category
FY2026 FY2027 FY2028 FY2029 FY2030 FY2031
PD00001
Police Substation at 7th
Std. Rd.
$4,239,064 $0 $0 $0 $0 $0
WA00019
Water Tank 6 - NPNS
$0 $0 $3,000,000 $0 $0 $0
PK00008
North Shafter
Community Park
$1,949,123 $0 $0 $0 $0 $0
ST00043
Core City Bike Lane
Improvements Project
$89,132 $1,185,868 $0 $0 $0 $0
ST00022
North Shafter Street
Improvements
$50,000 $790,082 $0 $0 $0 $0
WW00002
Southeast Shafter Sewer
Improvements
$500,000 $0 $0 $0 $0 $0
ST00045
Tulare Ave. Pedestrian
Street Improvement
$0 $440,824 $0 $0 $0 $0
Expenditures
City of Shafter- CIP FY2026-2031 Budget Book | Shafter Page 29

Project No. /
Category
FY2026 FY2027 FY2028 FY2029 FY2030 FY2031
Total State Grant
-0308
$6,827,319 $2,416,774 $3,000,000 $0 $0 $0
Project No. / Category
(continued from above)
Total
PD00001
Police Substation at 7th Std. Rd.
$4,239,064
WA00019
Water Tank 6 - NPNS
$3,000,000
PK00008
North Shafter Community Park
$1,949,123
ST00043
Core City Bike Lane Improvements Project
$1,275,000
ST00022
North Shafter Street Improvements
$840,082
WW00002
Southeast Shafter Sewer Improvements
$500,000
ST00045
Tulare Ave. Pedestrian Street Improvement
$440,824
Total State Grant -0308 $12,244,093
Water Connection -0303
Project No. /
Category
FY2026 FY2027 FY2028 FY2029 FY2030 FY2031
WA00021
Well 24 Development
Project
$0 $0 $0 $250,000 $4,500,000 $0
WA00020
Well 23 Development
$807,013 $2,800,000 $0 $0 $0 $0
WA00016
Well 22 Development
$1,025,000 $500,000 $150,000 $0 $0 $0
WA00018
Water Tank 3B -WIP
$0 $550,000 $0 $0 $0 $0
WA00019
Water Tank 6 - NPNS
$0 $75,000 $0 $0 $0 $0
Total Water
Connection -0303
$1,832,013 $3,925,000 $150,000 $250,000 $4,500,000 $0
Project No. / Category
(continued from above)
Total
WA00021
Well 24 Development Project
$4,750,000
WA00020
Well 23 Development
$3,607,013
WA00016
Well 22 Development
$1,675,000
Expenditures
City of Shafter- CIP FY2026-2031 Budget Book | Shafter Page 30

Project No. / Category
(continued from above)
Total
WA00018
Water Tank 3B -WIP
$550,000
WA00019
Water Tank 6 - NPNS
$75,000
Total Water Connection -0303 $10,657,013
Wastewater Connection -030
Project No. /
Category
FY2026 FY2027 FY2028 FY2029 FY2030 FY2031
WW00010
WWTP Expansion
Project
$120,000 $2,000,000 $2,000,000 $2,000,000 $2,000,000 $2,000,000 WW00011
S. Schnaidt Lift Station
Improvements
$0 $500,000 $0 $0 $0 $0
Total Wastewater
Connection -030
$120,000 $2,500,000 $2,000,000 $2,000,000 $2,000,000 $2,000,000 Project No. / Category
(continued from above)
Total
WW00010
WWTP Expansion Project
$10,120,000
WW00011
S. Schnaidt Lift Station Improvements
$500,000
Total Wastewater Connection -030 $10,620,000
Water Rate -5002
Project No. /
Category
FY2026 FY2027 FY2028 FY2029 FY2030 FY2031
WA00012
GeneralWater Main
Replacement
$350,000 $500,000 $500,000 $550,000 $550,000 $550,000
WA00007
AnnualWater Meter
Retrofits
$175,000 $375,000 $400,000 $400,000 $400,000 $400,000
WA00001
Annual MajorWell or
Casing Repairs
$50,000 $175,000 $200,000 $225,000 $250,000 $250,000
WA00003
AnnualWell
Maintenance Projects
$45,000 $175,000 $200,000 $225,000 $250,000 $250,000
WA00002
AnnualWater Tank
Improvements
$75,000 $150,000 $150,000 $200,000 $200,000 $250,000
WA00020
Well 23 Development
$201,753 $700,000 $0 $0 $0 $0
WA00005
Annual SCADA Projects
$15,000 $50,000 $50,000 $55,000 $55,000 $55,000
Expenditures
City of Shafter- CIP FY2026-2031 Budget Book | Shafter Page 31

Project No. /
Category
FY2026 FY2027 FY2028 FY2029 FY2030 FY2031
GE00007
City Corporation Yard
Improvements
$5,000 $5,000 $5,000 $5,000 $0 $0
Total Water Rate
-5002
$916,753 $2,130,000 $1,505,000 $1,660,000 $1,705,000 $1,755,000 Project No. / Category
(continued from above)
Total
WA00012
GeneralWater Main Replacement
$3,000,000
WA00007
AnnualWater Meter Retrofits
$2,150,000
WA00001
Annual MajorWell or Casing Repairs
$1,150,000
WA00003
AnnualWell Maintenance Projects
$1,145,000
WA00002
AnnualWater Tank Improvements
$1,025,000
WA00020
Well 23 Development
$901,753
WA00005
Annual SCADA Projects
$280,000
GE00007
City Corporation Yard Improvements
$20,000
Total Water Rate -5002 $9,671,753
TDA -0204
Project No. /
Category
FY2026 FY2027 FY2028 FY2029 FY2030 FY2031
ST00006
Annual- Pavement
Sealing
$100,000 $600,000 $600,000 $600,000 $600,000 $600,000
ST00023
Annual Street Striping
Roadways
$25,000 $225,000 $250,000 $275,000 $275,000 $275,000
ST00011
ADA Imp.- Streets &
Sidewalks
$100,000 $100,000 $100,000 $100,000 $100,000 $100,000
ST00005
Alley Improvements
$100,000 $100,000 $100,000 $100,000 $100,000 $100,000
ST00045
Tulare Ave. Pedestrian
Street Improvement
$0 $500,000 $0 $0 $0 $0
ST00003
Street Striping -
Pedestrian & Bike
$60,000 $70,000 $80,000 $90,000 $90,000 $90,000
Expenditures
City of Shafter- CIP FY2026-2031 Budget Book | Shafter Page 32

Project No. /
Category
FY2026 FY2027 FY2028 FY2029 FY2030 FY2031
Access
ST00004
Annual Curbs, Gutters, &
Sidewalks
$40,000 $45,000 $50,000 $50,000 $50,000 $50,000
ST00039.26
2026 RMRA- Road
Improvement Project -
West Ash Ave.

Reconstruction
$50,000 $50,000 $0 $0 $0 $0
ST00022
North Shafter Street
Improvements
$62,423 $0 $0 $0 $0 $0
ST00039.28
2028 RMRA- Road
Improvement Project
$0 $0 $0 $50,000 $0 $0
ST00046
Zerker/Zerker Rd
Intersection & Corridor
$46,087 $0 $0 $0 $0 $0
ST00039.27
2027 RMRA- Road
Improvement Project
$0 $0 $41,887 $0 $0 $0
Total TDA -0204 $583,510 $1,690,000 $1,221,887 $1,265,000 $1,215,000 $1,215,000 Project No. / Category
(continued from above)
Total
ST00006
Annual- Pavement Sealing
$3,100,000
ST00023
Annual Street Striping Roadways
$1,325,000
ST00011
ADA Imp.- Streets & Sidewalks
$600,000
ST00005
Alley Improvements
$600,000
ST00045
Tulare Ave. Pedestrian Street Improvement
$500,000
ST00003
Street Striping - Pedestrian & Bike Access
$480,000
ST00004
Annual Curbs, Gutters, & Sidewalks
$285,000
ST00039.26
2026 RMRA- Road Improvement Project -West Ash Ave. Reconstruction $100,000
ST00022
North Shafter Street Improvements
$62,423
ST00039.28 $50,000
Expenditures
City of Shafter- CIP FY2026-2031 Budget Book | Shafter Page 33

Project No. / Category
(continued from above)
Total
2028 RMRA- Road Improvement Project
ST00046
Zerker/Zerker Rd Intersection & Corridor
$46,087
ST00039.27
2027 RMRA- Road Improvement Project
$41,887
Total TDA -0204 $7,190,397
Fed Grant -0200
Project No. /
Category
FY2026 FY2027 FY2028 FY2029 FY2030 FY2031
WA00018
Water Tank 3B -WIP
$0 $2,500,000 $0 $0 $0 $0
PK00010
Rodriguez Park
Improvements
$0 $811,805 $0 $0 $0 $0
ST00049
RSTP - Lerdo Hwy
Resurfacing (Chip Seal)-
Zerker Rd. to Beech Ave.
$0 $400,000 $361,000 $0 $0 $0
ST00038.1
RSTP - Lerdo Highway
Reconstruction - Valley
St. to S. Schnaidt St.
$0 $749,849 $0 $0 $0 $0
ST00050
CMAQ - Lerdo Highway
Shoulder Improvements
Project (Beech Avenue
to Cherry Avenue)
$0 $250,000 $399,999 $0 $0 $0
ST00038.2
RSTP - Zerker Rd.- 500'
South of New Kapittel
Rd. to GMC Roofing
$0 $646,269 $0 $0 $0 $0
Total Fed Grant -0200 $0 $5,357,923 $760,999 $0 $0 $0
Project No. / Category
(continued from above)
Total
WA00018
Water Tank 3B -WIP
$2,500,000
PK00010
Rodriguez Park Improvements
$811,805
ST00049
RSTP - Lerdo Hwy Resurfacing (Chip Seal)- Zerker Rd. to Beech Ave. $761,000
Expenditures
City of Shafter- CIP FY2026-2031 Budget Book | Shafter Page 34

Project No. / Category
(continued from above)
Total
ST00038.1
RSTP - Lerdo Highway Reconstruction - Valley St. to S. Schnaidt St. $749,849
ST00050
CMAQ - Lerdo Highway Shoulder Improvements Project (Beech Avenue to Cherry Avenue)
$649,999
ST00038.2
RSTP - Zerker Rd.- 500' South of New Kapittel Rd. to GMC Roofing $646,269
Total Fed Grant -0200 $6,118,922
Water Grant -5002
Project No. /
Category
FY2026 FY2027 FY2028 FY2029 FY2030 FY2031
WA00016
Well 22 Development
$0 $3,000,000 $600,000 $0 $0 $0
Total Water Grant
-5002
$0 $3,000,000 $600,000 $0 $0 $0
Project No. / Category
(continued from above)
Total
WA00016
Well 22 Development
$3,600,000
Total Water Grant -5002 $3,600,000
Gas Tax -0203
Project No. /
Category
FY2026 FY2027 FY2028 FY2029 FY2030 FY2031
ST00021.30
2030 Residential Road
Reconstruction
$0 $0 $0 $0 $500,000 $0
ST00021.29
2029 Residential Road
Reconstruction
$0 $0 $0 $500,000 $0 $0
ST00021.28
2028 Residential Road
Reconstruction
$0 $0 $200,000 $300,000 $0 $0
ST00021.27
2027 Residential Road
Reconstruction
$0 $200,000 $300,000 $0 $0 $0
ST00021.26
2026 Residential Road
Reconstruction
$200,000 $300,000 $0 $0 $0 $0
ST00049 $0 $150,000 $100,000 $0 $0 $0
Expenditures
City of Shafter- CIP FY2026-2031 Budget Book | Shafter Page 35

Project No. /
Category
FY2026 FY2027 FY2028 FY2029 FY2030 FY2031
RSTP - Lerdo Hwy
Resurfacing (Chip Seal)-
Zerker Rd. to Beech Ave.

ST00050
CMAQ - Lerdo Highway
Shoulder Improvements
Project (Beech Avenue
to Cherry Avenue)
$0 $100,000 $34,215 $0 $0 $0
ST00038.1
RSTP - Lerdo Highway
Reconstruction - Valley
St. to S. Schnaidt St.
$1,000 $97,151 $0 $0 $0 $0
ST00038.2
RSTP - Zerker Rd.- 500'
South of New Kapittel
Rd. to GMC Roofing
$1,000 $83,731 $0 $0 $0 $0
ST00039.25
2025 RMRA- Road
Improvement Project
$80,000 $0 $0 $0 $0 $0
Total Gas Tax -0203 $282,000 $930,882 $634,215 $800,000 $500,000 $0 Project No. / Category
(continued from above)
Total
ST00021.30
2030 Residential Road Reconstruction
$500,000
ST00021.29
2029 Residential Road Reconstruction
$500,000
ST00021.28
2028 Residential Road Reconstruction
$500,000
ST00021.27
2027 Residential Road Reconstruction
$500,000
ST00021.26
2026 Residential Road Reconstruction
$500,000
ST00049
RSTP - Lerdo Hwy Resurfacing (Chip Seal)- Zerker Rd. to Beech Ave. $250,000
ST00050
CMAQ - Lerdo Highway Shoulder Improvements Project (Beech Avenue to Cherry Avenue)
$134,215
ST00038.1
RSTP - Lerdo Highway Reconstruction - Valley St. to S. Schnaidt St. $98,151
Expenditures
City of Shafter- CIP FY2026-2031 Budget Book | Shafter Page 36

Project No. / Category
(continued from above)
Total
ST00038.2
RSTP - Zerker Rd.- 500' South of New Kapittel Rd. to GMC Roofing $84,731
ST00039.25
2025 RMRA- Road Improvement Project
$80,000
Total Gas Tax -0203 $3,147,097
Roads & Maint. SB1 -0207
Project No. /
Category
FY2026 FY2027 FY2028 FY2029 FY2030 FY2031
ST00039.27
2027 RMRA- Road
Improvement Project
$0 $500,000 $158,113 $0 $0 $0
ST00039.28
2028 RMRA- Road
Improvement Project
$0 $0 $400,000 $250,000 $0 $0
ST00039.26
2026 RMRA- Road
Improvement Project -
West Ash Ave.

Reconstruction
$300,000 $301,956 $0 $0 $0 $0
ST00039.25
2025 RMRA- Road
Improvement Project
$551,127 $0 $0 $0 $0 $0
Total Roads & Maint.

SB1 -0207
$851,127 $801,956 $558,113 $250,000 $0 $0
Project No. / Category
(continued from above)
Total
ST00039.27
2027 RMRA- Road Improvement Project
$658,113
ST00039.28
2028 RMRA- Road Improvement Project
$650,000
ST00039.26
2026 RMRA- Road Improvement Project -West Ash Ave. Reconstruction $601,956
ST00039.25
2025 RMRA- Road Improvement Project
$551,127
Total Roads & Maint. SB1 -0207 $2,461,196
Expenditures
City of Shafter- CIP FY2026-2031 Budget Book | Shafter Page 37

Traffic Mitigation -0305
Project No. /
Category
FY2026 FY2027 FY2028 FY2029 FY2030 FY2031
ST00048
Santa FeWayWidening
$0 $500,000 $500,000 $0 $0 $0
ST00041
High Speed Rail
Mitigation Project
$25,000 $475,000 $0 $0 $0 $0
ST00002
Widen 7th Std.Rd.-
Santa Fe to 43
$379,689 $0 $0 $0 $0 $0
ST00042
Hwy 43 Roundabout @
7th Standard Rd
$101,181 $80,000 $0 $0 $0 $0
ST00029
Hwy 43 Roundabout
Project @Santa FeWay
$32,963 $0 $0 $0 $0 $0
Total Traffic
Mitigation -0305
$538,833 $1,055,000 $500,000 $0 $0 $0
Project No. / Category
(continued from above)
Total
ST00048
Santa FeWayWidening
$1,000,000
ST00041
High Speed Rail Mitigation Project
$500,000
ST00002
Widen 7th Std.Rd.- Santa Fe to 43
$379,689
ST00042
Hwy 43 Roundabout @ 7th Standard Rd
$181,181
ST00029
Hwy 43 Roundabout Project @Santa FeWay
$32,963
Total Traffic Mitigation -0305 $2,093,833
Other Funding
Project No. /
Category
FY2026 FY2027 FY2028 FY2029 FY2030 FY2031
PK00014
Skate Park Restroom
and Parking Lot
Improvements
$0 $75,000 $400,000 $0 $0 $0
ST00029
Hwy 43 Roundabout
Project @Santa FeWay
$0 $400,000 $0 $0 $0 $0
Total Other Funding $0 $475,000 $400,000 $0 $0 $0
Expenditures
City of Shafter- CIP FY2026-2031 Budget Book | Shafter Page 38

Project No. / Category
(continued from above)
Total
PK00014
Skate Park Restroom and Parking Lot Improvements
$475,000
ST00029
Hwy 43 Roundabout Project @Santa FeWay
$400,000
Total Other Funding $875,000
Expenditures
City of Shafter- CIP FY2026-2031 Budget Book | Shafter Page 39

Capital Projects
Capital Projects
Project No. / Project
Name
Years Departments Type Total
WW00
010
WWTP Expansion
Project
2026 - 2031 Wastewater Wastewater $15,150,000
PD000
01 Police Substation
at 7th Std. Rd.
2026 - 2027 Public Facilities General $9,736,894
WA000
16 Well 22
Development
2026 - 2028 Water Water $5,275,000
WA000
21 Well 24
Development
Project
2029 - 2030 Water Water $4,750,000
WA000
20 Well 23
Development
2026 - 2027 Water Water $4,508,766
PK0000
8 North Shafter
Community Park
2026 Public Facilities Parks $4,136,051
ST0000
6 AnnualPavement Sealing2026 - 2031 Streets Streets $3,100,000 WA000
19 Water Tank 6 -
NPNS
2027 - 2028 Water Water $3,075,000
WA000
18 Water Tank 3B -
WIP
2027 Water Water $3,050,000
WA000
12 GeneralWater
Main
Replacement
2026 - 2031 Water Water $3,000,000
WW00
001
Annual Manhole
Coating
2026 - 2031 Wastewater Wastewater $2,250,000
WA000
07 AnnualWater
Meter Retrofits
2026 - 2031 Water Water $2,150,000
WW00
009
JPA Shared
Improvements
2026 - 2031 Wastewater Wastewater $2,075,000
WW00
006
WWTP Plant
Maintenance
Projects
2026 - 2031 Wastewater Wastewater $2,050,000
PF0000
4 Shafter Aquatic
Center Building
Construction
2026 Public Facilities General $1,878,193
ST0002
3 Annual Street
Striping
Roadways
2026 - 2031 Streets Streets $1,325,000
ST0004
3 Core City Bike
Lane
Improvements
Project
2026 - 2027 Streets Streets $1,275,000
WA000
01 Annual MajorWell
or Casing Repairs
2026 - 2031 Water Water $1,150,000
WA000
03 AnnualWell
Maintenance
Projects
2026 - 2031 Water Water $1,145,000
WA000
02 AnnualWater
Tank
Improvements
2026 - 2031 Water Water $1,025,000
Capital Projects
City of Shafter- CIP FY2026-2031 Budget Book | Shafter Page 40