Agenda packet — Madera City Council, January 19, 2022 (part 1 of 2)

Update 1/14/2022 at 7:30 p.m. Madera City Council Agenda Page 1 of 6 January 19, 2022

REGULAR MEETING OF THE MADERA CITY COUNCIL AND SPECIAL

MEETING OF MADERA CITY COUNCIL AS SUCCESSOR AGENCY TO THE

FORMER MADERA REDEVELOPMENT AGENCY
205 W. 4th Street, Madera, California 93637

NOTICE AND AGENDA
Wednesday, January 19, 2022 Council Chambers
6:00 p.m. City Hall
The Council Chambers will be open to the public. This meeting will also be available for public viewing and participation through Zoom. Members of the public may also observe the live streamed meeting on the City’s website at www.madera.gov/live. Members of the public may comment on agenda items at the meeting or remotely through an electronic meeting via phone by dialing (669) 900-6833 enter ID: 873 9769 9150#. Comments will also be accepted via email at [email protected] or by regular mail at 205 W. 4th Street, Madera, CA 93637.

The City will observe the Madera County Public Health Department recommendations. This may limit seating in the Council Chamber; however, the City will have seating available in the foyer. All persons visiting City facilities shall observe health and safety protocols.

This meeting is also being conducted by teleconference at the following location:

Mayor Santos Garcia
413 S. A Street
Madera, CA 93638
Mayor Pro Tem Anita Evans
1218 E. Cleveland Ave., Space #185
Madera, CA 93638
Councilmember Cece Gallegos
1177 Norwegian
Modesto, CA 95350
Mayor Garcia, Mayor Pro Tem Evans, and Councilmember Gallegos will participate via the listed teleconference locations. The teleconference locations are open to the public and any member of the public has an opportunity to address the City Council from the teleconference location in the same manner as if that person attended the meeting at City Hall. The City Council will control the conduct of the meeting and determine the appropriate order on public comments from the teleconference location. All votes during the teleconferenced meeting shall be by roll call.

Update 1/14/2022 at 7:30 p.m. Madera City Council Agenda Page 2 of 6 January 19, 2022
CALL TO ORDER:

ROLL CALL: Mayor Santos Garcia
Mayor Pro Tem Anita Evans, District 4
Councilmember Cece Gallegos, District 1
Councilmember Jose Rodriguez, District 2
Councilmember Steve Montes, District 3
Councilmember Elsa Mejia, District 5
Councilmember Artemio Villegas, District 6
INVOCATION: Pastor Marc Unger, First Baptist Church
PLEDGE OF ALLEGIANCE:

APPROVAL OF AGENDA:

PUBLIC COMMENT:

The first 15 minutes of the meeting are reserved for members of the public to address the Council on items which are within the subject matter jurisdiction of the Council. Speakers shall be limited to three minutes.

Speakers will be asked, but are not required, to identify themselves and state the subject of their comments. If the subject is an item on the Agenda, the Mayor has the option of asking the speaker to hold the comment until that item is called. Comments on items listed as a Public Hearing on the Agenda should be held until the hearing is opened. The Council is prohibited by law from taking any action on matters discussed that are not on the agenda, and no adverse conclusions should be drawn if the Council does not respond to public comment at this time.

WRITTEN COMMUNICATIONS: None
PRESENTATIONS:

1. Department of Public Health Update on COVID-19 (Report by Madera County Public Health Department)

2. Proclamation Recognizing January as Human Trafficking Awareness and Prevention Month (CAPMC)
INTRODUCTIONS:

1. Marcela Zuniga, Grants Administrator (Introduction by Anthony Forestiere) A. WORKSHOP:

A-1 Update on Water, Sewer, Storm Drainage and Solid Waste Rate Studies Recommendation: No Action Required (Report by Anthony Forestiere) B. CONSENT CALENDAR:

Matters listed under the Consent Calendar are considered routine and will be enacted by one motion and one vote. There will be no separate discussion of these items. If discussion is desired, a member of the public or a member of the Council may request an item be removed from the Consent Calendar and it will be considered separately.

B-1 Minutes – 05/19/21
Recommendation: Approve the City Council Minutes of May 19, 2021 B-2 Informational Report on Register of Audited Demands December 4, 2021 to January 7, 2022 Recommendation: No Action Required (Report by Anthony Forestiere) Update 1/14/2022 at 7:30 p.m. Madera City Council Agenda Page 3 of 6 January 19, 2022
B-3 Informational Report on Personnel Activity
Recommendation: No Action Required (Report by Wendy Silva) B-4 Amendments to Lease Agreements at the Madera Intermodal Transit Center Recommendation:
1) Adopt a Resolution Approving Amendment No. 1 to the Lease Agreement between the City and Madera Cab Company for the use of office space at the Intermodal Transit Center; and
2) Adopt a Resolution Approving Amendment No. 1 to the Lease Agreement between the City and Greyhound for the use of the Intermodal Transit Center (Report by Anthony Forestiere)
B-5 Actions Related to Successor Agency Annual Budget Reporting to the Department of Finance (Action on this item by the Successor Agency)
Recommendation:
1) Adopt a Resolution Adopting the Recognized Obligation Payment Schedule (ROPS) Representing Period of July 1, 2022 to June 30, 2023, for the City of Madera as the Successor Agency of the Former Redevelopment Agency; and 2) Adopt a Resolution Approving the Administrative Budget for the City of Madera as the Successor Agency of the Former Madera Redevelopment Agency of the City of Madera for the Period of July 1, 2022 – June 30, 2023 (Report by Anthony Forestiere) B-6 Request for Assignment of Hangar Lease Agreement
Recommendation: Adopt a Resolution Approving Assignment of Third Amended Lease Agreement from Madera Aviation Group, LLC to CA Pacific Investments LLC (Report by Daniel Foss)
B-7 Airport Rescue Grant funding in the amount of $59,000 Recommendation: Adopt a Resolution Approving the Airport Rescue Grant Agreement with the Federal Aviation Administration (Report by Daniel Foss) B-8 Amendment to the Application for Transportation Development Act (TDA) – Local Transportation Funds (LTF) and State Transit Assistance (STA) Funds for Fiscal Year (FY) 2021/22
Recommendation: Adopt a Resolution Approving the Amendment to the Applications for TDA– LTF and STA Funds for FY 2021/22 and Authorizing the City Engineer to Execute and Submit the Applications to the Madera County Transportation Commission (MCTC) (Report by Keith Helmuth) B-9 Traffic Signal at the Intersection of Howard Road and Granada Drive Recommendation: Adopt a Minute Order Approving:
1) Acceptance of Traffic Signal at the Intersection of Howard Road and Granada Drive, City Project No. TS-17; and
2) The Recording of Notice of Completion; and
Update 1/14/2022 at 7:30 p.m. Madera City Council Agenda Page 4 of 6 January 19, 2022
3) The Release of Retention 35 days after Recording of the Notice of Completion (Report by Keith Helmuth)
B-10 Traffic Signal at the Intersection of Howard Road and Westberry Boulevard Recommendation: Adopt a Minute Order Approving:
1) Acceptance of Traffic Signal at the Intersection of Howard Road and Westberry Boulevard, City Project No. TS-19; and
2) The Recording of Notice of Completion; and
3) The release of retention 35 days after recording of the Notice of Completion (Report by Keith Helmuth)
B-11 Pedestrian Hybrid Beacon at the Intersection of Stadium Road and Gary Lane, CDBG No.

B18MC060053, City Project No. TS-29
Recommendation: Adopt a Minute Order Approving:
1) Acceptance of Pedestrian Hybrid Beacon at the Intersection of Stadium Road and Gary Lane, CDBG No. B18MC060053, City Project No. TS-29; and 2) The Recording of Notice of Completion; and
3) The release of retention 35 days after recording of the Notice of Completion (Report by Keith Helmuth)
B-12 Clean California Local Grant Program Funds – Fresno River Project Recommendation: Adopt a Resolution Authorizing Submission of the Clean California Local Grant Program Funds Application for the Fresno River Project (Report by Arnoldo Rodriguez)
C. PUBLIC HEARINGS:

C-1 Public Hearing regarding Annexation No. 10 (Omni Subdivision) into Community Facilities District 2005-1 and Related Actions
Recommendation:
1) Adopt a Resolution Authorizing the Annexation of Territory (Omni Subdivision) to Community Facilities District (CFD) 2005-1 (Annexation No. 10) and Authorizing the Levy of a Special Tax and Submitting the Levy of Tax to the Qualified Electors; and 2) Adopt a Resolution Calling a Special Election and Submitting to the Voters of Annexation No. 10 of the City’s CFD 2005-1 Propositions Regarding the Annual Levy of Special Taxes within Annexation No. 10 to Finance Police Protection Services, Fire Protection and Suppression Services, Park Maintenance, and Storm Drainage System Operation and Maintenance Within the District; and
3) Conduct a Special Election of the Qualified Electors of Annexation No. 10 of the City’s CFD 2005-1 and Declaration and Certification of Results Thereof; and 4) Adopt a Resolution Making Certain Findings, Certifying Results of an Election and Adding Annexation No. 10 to CFD 2005-1 (Report by Gary Conte) Update 1/14/2022 at 7:30 p.m. Madera City Council Agenda Page 5 of 6 January 19, 2022
D. PETITIONS, BIDS, RESOLUTIONS, ORDINANCES, AND AGREEMENTS:

D-1 Establishment of Cannabis Business Tax Rates
Recommendation: Adopt a Resolution Setting the Cannabis Business Tax Rates for Various Types of Commercial Business Permits (Report by Arnoldo Rodriguez) E. ADMINISTRATIVE REPORTS:

E-1 Request by the Greater Madera Kiwanis to assist in the 4th of July Community Event Recommendation:
1) Adopt a Resolution Waiving the Fees to Cover the Costs of Police Services in the Amount of $2,869; and
2) Provide direction on the City’s Involvement in the Community Event (Report by Dino Lawson)
E-2 Seek Direction Regarding the 2022 Regular City Council Meeting Schedule Recommendation: Deliberation and Direction Given from Council (Report by Arnoldo Rodriguez)
E-3 Remote City Council Meetings Under Brown Act Requirements (AB 361) Recommendation:
1) Council to decide to allow Public Meetings by the City Council and All Boards, Commissions, and Standing Committees of the City with the remote meeting requirements set forth by the Brown Act; or
2) Council to decide to Adopt a Resolution Authorizing Remote Teleconference Public Meetings by the City Council and All Boards, Commissions, and Standing Committees of the City in Accordance with Assembly Bill 361 for a Period of 30 Days (Report by Arnoldo Rodriguez)
F. COUNCILMEMBER REPORTS/ANNOUNCEMENTS/FUTURE AGENDA ITEMS:

This portion of the meeting is reserved for the Mayor and Councilmembers (i) to make brief reports on boards, committees, and other public agencies, and at public events, (ii) to request updates, (iii) to initiate future agenda items., and (iv) to take action on matters initiated under this section of the agenda. Under this section the Council may take action only on items specifically agendized and which meet other requirements for action.

F-1 Report Regarding Current Elective Mayor Process
Recommendation: This report has been prepared at the direction of the City Council.

Therefore, there is no staff recommendation provided. Council may consider the report and determine whether or not it wishes to modify or repeal the current process for election of the Mayor at large. The Council may take no action, request further information, or direct City Clerk and City Attorney to return with appropriate action items (Report by Hilda Cantu Montoy)
G. CLOSED SESSION: None
Update 1/14/2022 at 7:30 p.m. Madera City Council Agenda Page 6 of 6 January 19, 2022
ADJOURNMENT:

UPCOMING MEETING DATES:
 Wednesday, February 2, 2022
 Wednesday, February 16, 2022
 Wednesday, March 2, 2022
 Wednesday, March 16, 2022
 Please silence or turn off cell phones and electronic devices while the meeting is in session.  Regular meetings of the Madera City Council are held the 1st and 3rd Wednesday of each month at 6:00 p.m. in the Council Chambers at City Hall.
 A complete agenda packet is available on the City’s website and in the City Clerk’s Office at least 72 hours prior to a Regular Meeting and 24 hours prior to a Special Meeting. A hard copy of any agenda report may be requested by contacting the City Clerk’s Office at (559) 661-5405 or by email at [email protected] .
 The meeting room is accessible to the physically disabled, and the services of a translator can be made available. Request for additional accommodations for the disabled, signers, assistive listening devices, or translators needed to assist participation in this public meeting should be made at least seventytwo (72) hours prior to the meeting. Please call the Human Resources Office at (559) 661-5401. Those who are hearing impaired may call 711 or 1-800-735-2929 for TTY Relay Service.  Questions regarding the meeting agenda or conduct of the meeting, please contact the City Clerk’s Office at (559) 661-5405.
 Para asistencia en español sobre este aviso, por favor llame al (559) 661-5405.

I, Alicia Gonzales, City Clerk for the City of Madera, declare under penalty of perjury that I posted the above agenda for the Regular Meeting of the Madera City Council for January 19, 2022 near the front entrances of City Hall and on the City’s website www.madera.gov at 7:30 p.m. on January 14, 2022. _______________________
Alicia Gonzales, City Clerk

REPORT TO CITY COUNCIL
Council Meeting of: January 19, 2022
Agenda Number: ___________
Approved by:
_________________________________
Anthony R. Forestiere, Interim Director of Financial Services _________________________________
Arnoldo Rodriguez, City Manager
SUBJECT:

Update on Water, Sewer, Storm Drainage and Solid Waste Rate Studies RECOMMENDATION:

Information workshop. No action is being requested.

DISCUSSION:

This item is a follow-up to the discussion at the December 15 and August 18, 2021 Council meetings. As Council is aware, Madera is a full‐service city that provides water, sewer, solid waste, and storm drainage services to its residents. There are approximately 14,200 residential, commercial, and industrial utility customers. The last utility rate study prepared by the City was completed in 2015, which updated the utility rates for water and sewer, taking effect incrementally July 2015 through January 2020. Considering that rates are generally reviewed every 5 years, the City issued a Request for Proposal (RFP) in August 2020 for a study of the utility rates for water, sewer, storm drainage, and solid waste services. Of the seven proposals received, the City Council (Council) selected NBS Consulting to perform the utility rate studies.

Prior to the ongoing study, the last rate study resulted in water and sewer rates taking effect in July 2015 with incremental increases through January 2020. In December 2018, the Council considered a revision to the water conservation portion of the water rates and reduced the planned increase from 10 percent to 6 percent for the fiscal year 2018/19. The storm drainage rates have not been adjusted since 1992. The solid waste services are contracted to a third party.

It is worth noting that utilities, including sewer, water, trash collection, and drainage are funded by user fees that provide for the daily operation and maintenance of the various systems. Said fees are viewed as property-related fees for a utility service and are subject to specific requirements of the California Constitution Article XIII D § 6(a), commonly referred to as Proposition (Prop) 218. The requirements include:
▪ The fees must only cover expenses to provide service to the customer assessed.

A-1
▪ An increase in the fee(s) must be approved by the customers under a protest-ballot procedure, where all affected property owners are notified and given the opportunity to protest the increase in writing or at a public hearing, and a majority protest prohibits the increase. ▪ A multi-year schedule of fee increases is allowed for up to five years. ▪ The Prop 218 process occurs after the Council approves the rate studies. This process involves mailing a Notice of the Proposed Rate Increases to all affected customers. o Any customer opposed to the rate increase would need to send a letter back to the City protesting the rate increases.
o If more than 50 percent of the customers are opposed to the rate increase, the increase would be blocked.
o The Prop 218 process also requires having a public hearing no earlier than 45 days before the mailing to receive comments on the proposed increases. At the end of this hearing, the Council would close the period to receive protests, and then count the protest ballots.

If the protest failed, the Council could adopt the proposed rate increase.

The rate study is comprised of several distinct analyses. Each study is attached to this report and include:
▪ Water
▪ Wastewater (i.e., sewer)
▪ Storm Drain
▪ Solid Waste (i.e., trash), including Street Sweeping
A summary of each is as follows:

WATER RATE STUDY:

The Water Rate Study assumes that $6 Million of the American Rescue Plan Act (ARPA) funds would be used to fund capital projects along with the use of available Water Enterprise Capital Reserve Funds.

Based on current and projected costs, including capital projects, the rates are projected to increase 3 percent in fiscal year 2021/2022 with no increase in rates in the following four years covered by the rate study.

WASTEWATER RATE STUDY:

The Wastewater Rate Study assumes that $16 Million of the ARPA funds would be used to fund capital projects. Based on current and projected costs, including capital projects, the rates are projected to increase 5 percent in each of the next five years.

STORM DRAIN RATE STUDY:

The Storm Drain Rate Study recommends an increase of 8 percent in each of the next five years. These rate increases are necessary to cover ongoing costs, as well as fund prudent reserves. Prior deficits have depleted reserve balances, as rates have not increased since 1992.

SOLID WASTE RATE STUDY:

The Solid Waste Rate Study recommends an increase of 10 percent in total rate revenue in the first four years and 4 percent in the fifth year of the study. Because of the cost-of-service adjustments, each customer class is affected differently by these increases. These rate increases are necessary to cover ongoing costs, fund prudent reserves and cover new costs associated with State Bill (SB) 1383. SB 1383, effective January 1, 2022, imposes additional recycle and organic recovery mandates, resulting in an estimated 35 percent increase in costs and is presented as a surcharge incorporated into the rates.

Additionally, the administrative fees paid to the franchise hauler, which have not historically been recovered from residential customers, are also added to the proposed rates.

The Solid Waste Study includes street sweeping fees which have historically been billed separately and were based on lot frontage. The rates for street sweeping have been incorporated into proposed solid waste rates and are now recovered from all solid waste customers as a fixed rate, designed to cover ongoing street sweeping costs, and are identified as a component of the solid waste fee.

PURPOSE OF THIS WORKSHOP
The purpose of this workshop is to provide background on the rate setting process, eventually leading to the more formal process.

ATTACHMENTS

1. Water Rate Study
a. Appendix: Detailed Water Study Tables and Figures

2. Wastewater Rate Study
a. Appendix: Detailed Wastewater Study Tables and Figures

3. Storm Drain Rate Study
a. Appendix: Detailed Storm Drain Study Tables and Figures

4. Solid Waste Rate Study

1. Water Rate Study
OFFICE LOCATIONS:

Temecula – Corporate Headquarters
32605 Temecula Parkway, Suite 100
Temecula, CA 92592
San Francisco – Regional Office
870 Market Street, Suite 1223
San Francisco, CA 94102
California Satellite Offices
Atascadero, Davis
Huntington Beach,
Joshua Tree, Riverside
Sacramento, San Jose
www.nbsgov.com

DRAFT REPORT
Water Rate Study
January 2022
Aerial view of City of Madera
via Google Earth
via Google Earth

CITY OF
MADERA

TABLE OF CONTENTS
Purpose and Overview of the Study...................................................................1 A. Purpose ...........................................................................................................................1 B. Overview of the Study.....................................................................................................1 Water Rate Study ..............................................................................................4 A. Key Water Rate Study Issues...........................................................................................4 B. Financial Plan...................................................................................................................4 C. Cost of Service Analysis...................................................................................................6 Classification of Costs..........................................................................................................7 Customer Classes.................................................................................................................8 Costs Allocated to Customer Classes.................................................................................10 D. Rate Design Analysis .....................................................................................................13 Fixed Charges.....................................................................................................................13 Variable Charges................................................................................................................14 E. Proposed Water Rates...................................................................................................15 F. Comparison of Current and Proposed Water Bills........................................................16 G. Drought Rate Analysis...................................................................................................21 Recommendations and Next Steps .................................................................. 23 A. Consultant Recommendations......................................................................................23 B. Next Steps .....................................................................................................................23 C. NBS’ Principal Assumptions and Considerations ..........................................................23 Appendix: Detailed Water Rate Study Tables and Figures
Section 1.

Section 2.

Section 3.

TABLE OF FIGURES
Figure 1. Primary Components of a Rate Study ..................................................................................... 1 Figure 2. Summary of Water Revenue Requirements ........................................................................... 5 Figure 3. Summary of Capital Improvement Plan .................................................................................. 6 Figure 4. Summary of Reserve Funds..................................................................................................... 6 Figure 5. Cost Classification Summary ................................................................................................... 7 Figure 6. Allocation of Water Revenue Requirements .......................................................................... 8 Figure 7. Commodity and Conservation Allocation Factors................................................................... 9 Figure 8. Capacity Allocation Factor....................................................................................................... 9 Figure 9. Customer Allocation Factor..................................................................................................... 9 Figure 10. Cost Allocation Methodology.............................................................................................. 10 Figure 11. Capacity Related Costs and Customer Costs Allocation ..................................................... 11 Figure 12. Meter Equivalency Factors.................................................................................................. 11 Figure 13. Commodity and Conservation Cost Allocations.................................................................. 12 Figure 14. Single-Family Residential Tier Breakpoint Consumption .................................................... 13 Figure 15. Multi-Family Residential Tier Breakpoint Consumption..................................................... 13 Figure 16. Calculated Fixed Meter Charges.......................................................................................... 14 Figure 17. Calculated Variable Charges – Option 1.............................................................................. 14 Figure 18. Calculated Variable Charges – Option 2.............................................................................. 15 Figure 19. Calculated Tiered Variable Charges for Residential Customers – Option 2 continued ...... 15 Figure 20. Proposed Water Rates ........................................................................................................ 16 Figure 21. Monthly Bill Comparison for Single Family Customers (1-inch meters)............................. 17 Figure 22. Monthly Water Bill Comparison for Commercial Customers (1-inch meters).................... 18 Figure 23. Regional Bill Comparison for Single-Family Customers ...................................................... 19 Figure 24. Regional Bill Comparison for Commercial Customers ........................................................ 20 Figure 25. Net Revenue Requirements Impacted by Conservation..................................................... 21 Figure 26. Calculation of Commodity Costs at 10% Conservation....................................................... 21 Figure 27. Proposed Drought Rates..................................................................................................... 22 This list identifies abbreviations and acronyms that may be used in this report. This list has not been viewed, arranged, or edited by an attorney, nor should it be relied on as legal advice. The intent of this list is to support the recognition and analysis of this report.

Any questions regarding clarification of this document should be directed to staff or an attorney specializing in this particular subject matter.

ABBREVIATIONS & ACRONYMS
AAF
AF
Alt.

Avg.

AWWA
BMP
CA
CAP
CCF
CCI
COM
Comm.

COS
COSA
CPI
CIP
DU
Excl.

ENR
EDU
Exp.

FP
FY
FY 2021/22
GPD
GPM
HCF
Ind.

Irr.

LAIF
MFR
Mo.

Muni.

N/A
O&M
Prop 13
Average Annual Flow
Acre Foot, equal to 435.6 HCF/CCF or 325,851 gallons
Alternative
Average
American Water Works Association
Best Management Practice
Customer
Capacity
Hundred Cubic Feet (same as HCF); equal to 748 gallons
Construction Cost Index
Commodity
Commercial
Cost of Service
Cost of Service Analysis
Consumer Price Index
Capital Improvement Program
Dwelling Unit
Exclude
Engineering News Record
Equivalent Dwelling Unit
Expense
Fire Protection
Fiscal Year (e.g., July 1
st to June 30th)
July 1, 2021 through June 30, 2022
Gallons per Day
Gallons per Minute
Hundred Cubic Feet; equalto 748 gallons or 1 CCF
Industrial
Irrigation
Local Agency Investment Fund
Multi-Family Residential
Month
Municipal
Not Available or Not Applicable
Operational & Maintenance Expenses
Proposition 13 (1978) – Article XIIIA of the California Constitution which limits taxes on real property to 1% of the full cash value of such property.

This list identifies abbreviations and acronyms that may be used in this report. This list has not been viewed, arranged, or edited by an attorney, nor should it be relied on as legal advice. The intent of this list is to support the recognition and analysis of this report.

Any questions regarding clarification of this document should be directed to staff or an attorney specializing in this particular subject matter.

Prop 218
Req’t
Res.

Rev.

RTS
R&R
SFR
SRF Loan
SWRCB
V. / Vs. /vs.

Proposition 218 (1996) – State Constitutional amendment expanded restrictions of local government revenue collections.

Requirement
Residential
Revenue
Readiness-to-Serve
Rehabilitation & Replacement
Single Family Residential
State Revolving Fund Loan
State Water Resources Control Board
Versus
City of Madera
Water Rate Study 1

PURPOSE AND OVERVIEW OF THE STUDY
A. Purpose
The City of Madera (City) retained NBS to conduct a comprehensive water rate study for several reasons, including meeting revenue requirements, providing greater financial stability for the water enterprise, and complying with certain legal requirements (such as California Constitution article XIII D, Section 6, which is commonly referred to as Proposition 218 [Prop 218]). The rates resulting from this study were developed in a manner that is consistent with industry standard cost of service principles. In addition to documenting the rate study methodology, this report is provided with the intent of assisting the City to maintain transparent communications with its residents and businesses.

In developing new water rates, NBS worked cooperatively with City staff and the City Council (Council), in selecting appropriate rate alternatives. Based on input from all stakeholders, the proposed rates are summarized in this report.

B. Overview of the Study
Comprehensive rate studies such as this one typically includes the following three components, as outlined in Figure 1:

1. Preparation of a Financial Plan, which identifies the net revenue requirements for the utility.

2. Cost of Service Analysis, which determines the cost of providing service to each customer class and water usage tiers.

3. Rate Design Analysis, which evaluates different rate design alternatives.

Figure 1. Primary Components of a Rate Study
1 FINANCIAL
PLAN 2
COST-OFSERVICE

ANALYSIS
3 RATE DESIGN

ANALYSIS
Compares current sources and
uses of funds and determines the
revenue needed from rates and
projects rate adjustments.

Proportionately allocates the
revenue requirements to the
customer classes and tiers in
compliance with industry standards
and State Law.

Considers what rate structure will
best meet the City’s need to collect
rate revenue from each customer
class.

SECTION 1.

City of Madera
Water Rate Study 2
Proposition 218 that rates do not exceed the cost of providing the service, and that the rates be proportionate to the cost of providing service for all customers. In terms of the chronology of the study, these three steps represent the order they were performed in this Study. Detailed tables and figures documenting the development of the proposed rates are provided in the Appendix.

FINANCIAL PLAN
As a part of this rate study, NBS projected revenues and expenditures on a cash flow basis for the next five years. The amount of rate revenue required, that will allow reserves to be maintained at the recommended levels, is known as the net revenue requirement. As current rate revenue falls short of the net revenue requirement, rate adjustments -- or more accurately, adjustments in the total revenue collected from rates -- are recommended. This report presents an overview of the methodologies, assumptions, and data used, along with the financial plans and proposed rates developed in this study2.

WATER RATE DESIGN ANALYSIS
Rate Design is typically the stage in the study where NBS, staff and the Council must work closely together, to develop rate alternatives that will meet the City’s objectives. It is important for the water utility to send proper price signals to its customers about the actual cost of their water usage. This objective is typically addressed through both the magnitude of the rate adjustments, and the rate structure design. In other words, both the amount of revenue collected, and the way in which the revenue is collected from customers are important.

Several criteria are typically considered in setting rates and developing practical rate structures. The fundamentals of this process have been documented in a number of rate-setting manuals, such as the American Water Works Association (AWWA) Manual M1. The foundation for evaluating rate structures is generally credited to James C. Bonbright in the Principles of Public Utility Rates3, which outlines pricing policies, theories, and economic concepts along with various rate designs. The following is a simplified list of the attributes of a sound rate structure:
• Rates should be easy to understand from the customer’s perspective. • Rates should be easy to administer from the utility’s perspective. • Rates should promote the efficient allocation of the resource. • Rates should be equitable and non-discriminating (that is, cost based). • There should be continuity in the ratemaking philosophy over time. • Rates should address other utility policies (for example, encouraging conservation & economic development).
• Rates should provide month-to-month and year-to-year revenue stability.

The following are the basic rate design criteria that were considered in this study:

Rate Structure Basics –The vast majority of rate structures contain a fixed or minimum charge in combination with a volumetric charge. The revenue requirements for each customer class are collected from both fixed monthly meter charges and variable commodity charges. The rates proposed in this report are designed to 2 The complete financial plan is set forth in the Appendix. 3 James C. Bonbright; Albert L. Danielsen and David R. Kamerschen, Principles of Public Utility Rates, (Arlington, VA: Public Utilities Report, Inc., Second Edition, 1988), p. 383-384.

City of Madera
Water Rate Study 3
collect the almost the same revenue split as current rates; about 36 percent (36%) of rate revenue from the fixed meter charge and 64 percent (64%) from the variable commodity charge4.

Fixed Charges – Fixed charges can be called base charges, minimum monthly charges, customer charges, fixed meter charges, etc. Fixed charges for water utilities typically increase by meter size. From a financial stability perspective, if utilities recover all of their fixed costs from fixed charges and all of their variable costs from volumetric charges, fluctuations in water sales revenues are directly offset by reductions or increases in variable expenses. When rates are set in this manner, they provide the greatest revenue stability for the utility. However, other factors are often considered when designing water rates such as community values, water conservation goals, ease of understanding, and ease of administration.

Volumetric (Consumption-Based) Charges – In contrast to fixed charges, variable costs such as purchased water, the cost of electricity used in pumping water, and the cost of chemicals for treatment tend to change with the quantity of water produced. For a water utility, variable charges are based on metered consumption and charged on a dollar-per-unit cost (for example, per 100 cubic feet, or one hundred cubic feet (hcf), which is equal to approximately 748 gallons).

Multi-Tiered Water Charges – An inclining block rate structure attempts to send a price signal to customers that their consumption costs more as more water is consumed and is generally considered to be a more conservation-oriented rate structure. Tiered water charges are encouraged by state law and regulatory mandates but are also intended to represent the higher costs for customers that contribute more to peak summertime usage and place greater demands on the system. The types of higher costs reflected, for example, in the higher tiers of the rate structure may include conservation program costs which are intended to encourage customers to eliminate inefficient and wasteful water use, and otherwise reduce consumption during peak periods.

REGULATORY ISSUES
Drought and Water Conservation - On January 17, 2014, Governor Jerry Brown declared a State of Emergency throughout California due to severe drought conditions. On April 1, 2015, the Governor issued Executive Order B-29-15 mandating statewide water conservation of 25 percent. The specific conservation mandate for each community in California varied from 4 to 36 percent.

While conservation is good from a supply and environmental standpoint, it places financial pressure on the utility. Consumption has an impact on both revenue and expenses and with positive conservation efforts continuing to be a high priority for the City, the revenue declines could put the water utility at risk in the future without changes in the consumption charges. The City directed NBS to develop a drought rate structure which is presented in Section 2 of this report. The drought rates presented in this report may be adopted at the Council’s choosing in the future, in the event of a state issued drought mandate as was done in 2015. 4 The California Urban Water Conservation Council recommends recovering at least 70 percent of rate revenue through volumebased rates. However, water utilities are allowed to develop their own allocations that accurately reflect their actual cost allocations.

City of Madera
Water Rate Study 4

WATER RATE STUDY
A. Key Water Rate Study Issues
The City’s water rate analysis was undertaken with a few specific objectives, including:
• Maintain routine operation and maintenance expenditures of the water system, including salaries and benefits of water resources staff, contracted services and water sustainability programs. • Fund routine capital projects to maintain a modern and reliable water network and infrastructure. • Maintain reserve fund levels to ensure future financial stability for the water utility. • Provide revenue stability for the Utility, due to the level of capital investment planned over the next five years.
• Comply with Prop 218 requirements to ensure cost of service are properly allocated amongst user classifications.
• Evaluate the appropriateness of the current tiered rate structure and compare it to a uniformed rate structure. NBS will provide revenue neutral rate structures for the City to evaluate (each rate option is designed to produce the same amount of revenue).

The rate structures NBS is proposing relied on industry standards and cost-of-service principles. The fixed and volume-based charges were calculated based on the net revenue requirements, number of customer accounts and water consumption data provided by the City.

B. Financial Plan
It is important for municipal utilities to maintain reasonable reserves in order to handle emergencies, fund working capital, maintain a good credit rating, and generally follow sound financial management practices.

Rate adjustments are governed by the need to meet operating and capital costs, maintain adequate debt coverage, and build reasonable reserve funds. The current state of the City’s water utility, with regard to these objectives, is as follows:
• Meeting Net Revenue Requirements: For Fiscal Year (FY) 2021/22 through FY 2025/26, the projected net revenue requirement (that is, total annual expenses plus debt service and rate-funded capital costs, less non-rate revenues) for the City is approximately $10.2 million on average, annually. • Building and Maintaining Reserve Funds: Reserve funds provide a basis for a utility to cope with fiscal emergencies such as revenue shortfalls, asset failure, and natural disasters, among other events.

Fluctuations in revenue can be caused by weather patterns, the natural inflow and outflow of cash during billing cycles, natural variability in demand-based revenue streams (such as volumetric charges), and – particularly in periods of economic distress – changes or trends in age of receivables.

SECTION 2.

City of Madera
Water Rate Study 5
• The Capital Outlay Reserve should equal roughly 6% of asset values, reaching $4 million annually over the next five years. These monies are set aside to address long-term and routine capital system replacement and rehabilitation needs. • Funding Capital Improvement Projects: The City must also be able to fund necessary capital improvements in order to maintain current service levels. City staff has identified roughly $43.5 million (in current year dollars) in expected capital expenditures for FY 2021/22 through 2025/26.

With the recommended rate increases, these expenditures can be accomplished while keeping reserves above the minimum recommended target. The City was also able to secure grant monies from the American Rescue Plan Act (ARPA), in which $6 million is allocated towards the water enterprises’ capital projects. This grant funding significantly helps offset the financial burden on rate payers.
• Inflation and Growth Projections: Assumptions regarding cost inflation were made in order to project future revenues and expenses for the study period.
• Customer growth is expected to be 0% annually.
• General inflation is assumed to be 3% annually.
• Water supply, salaries, benefits, fuel, and electricity are all assumed to be 5% annually. • Some expenses are assumed to have no escalation annually. • Maintaining Adequate Bond Coverage: The City currently has two outstanding water revenue bonds from 2015 and 2019 that require the City to maintain a debt service coverage ratio of at least 1.20.

The benefit of exceeding the minimum debt coverage ratio is that it strengthens the City’s credit rating, which can help lower the interest rates for debt-funded capital projects in the future, should the City decide to use them.

A rate revenue adjustment of three percent (3%) in FY 2021/22 are recommended in order to fund operating expenses, planned capital projects, debt service obligations and maintain reserves at the recommended targets. Figure 2 summarizes the sources and uses of funds, net revenue requirements, and the recommended annual percent adjustments in total rate revenue recommended for the next 5 years for the City.

Figure 2. Summary of Water Revenue Requirements
Budget
FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Sources of Water Funds
Rate Revenue Under Prevailing Rates $ 11,572,381 $ 11,572,381 $ 11,572,381 $ 11,572,381 $ 11,572,381 $ 11,572,381 Additional Revenue from Rate Increases 1 - 86,793 347,171 347,171 347,171 347,171 Projected Annual Rate Increase 0.00% 3.00% 0.00% 0.00% 0.00% 0.00% Non-Rate Revenues 318,705 318,705 318,705 318,705 318,705 318,705 Interest Earnings 122,632 415,410 339,300 76,844 92,386 106,668 Total Sources of Funds $ 12,013,718 $ 12,393,288 $ 12,577,557 $ 12,315,101 $ 12,330,643 $ 12,344,926 Uses of Water Funds
Operating Expenses $ 6,919,425 $ 7,258,284 $ 7,511,453 $ 7,767,973 $ 8,301,238 $ 8,590,059 Debt Service 779,257 778,791 781,889 783,744 784,327 783,599 Rate-Funded Capital Expenses 649,884 1,948,133 6,894,764 927,771 477,227 - Total Use of Funds $ 8,348,566 $ 9,985,208 $ 15,188,106 $ 9,479,488 $ 9,562,791 $ 9,373,658 Surplus (Deficiency) after Rate Increase $ 3,665,152 $ 2,408,081 $ (2,610,549) $ 2,835,613 $ 2,767,852 $ 2,971,267 Cumulative Rate Increases 0.00% 3.00% 3.00% 3.00% 3.00% 3.00% Net Revenue Requirement 2$ 7,907,229 $ 9,251,093 $ 14,530,101 $ 9,083,939 $ 9,151,700 $ 8,948,285

1. Revenue from rate increases assume an implementation date of April 1, 2021.

2. Total Use of Funds less non-rate revenues and interest earnings. This is the annual amount needed from water rates.

Summary of Sources and Uses of Funds
and Net Revenue Requirements
5-Year Prop 218 Period
City of Madera
Water Rate Study 6
Figure 3 summarizes the Capital Improvement Plan, providing the expected cost and timing of capital projects during the 5-year rate period. The American Rescue Plan Act (ARPA) grant monies, in which $6 million are allocated to capital projects in the water enterprise fund are shown in this figure.

Figure 3. Summary of Capital Improvement Plan
Figure 4 summarizes the projected reserve fund balances and reserve targets for the water utility’s unrestricted reserve funds. The appendix tables include the detailed revenue requirements, reserve funds, revenue sources, proposed rate adjustments, and the City’s capital improvement program. As can be seen in Figure 4, given proposed rate adjustments, reserves will meet the minimum target all projected years, except FY 2022/23 through FY 2024/25, where reserves dip below targets in order to cash fund the capital improvement program that is not funded with ARPA funding.

Figure 4. Summary of Reserve Funds
C. Cost of Service Analysis
Once the net revenue requirements are determined, the cost-of-service analysis proportionately distributes the revenue requirements to each of the customer classes. The cost-of-service analysis consists of two major components: (1) the classification of expenses, and (2) the allocation of costs to customer classes. Costs were classified corresponding to the function they serve. All costs in the City’s budget are allocated to each component of the rate structure in proportion to the level of service required by customers. The levels of service are related to volumes of peak and non-peak demand, infrastructure capacity, and customer service.

These are based on allocation factors, such as water consumption, peaking factors, and number of accounts CAPITAL FUNDING FORECAST Budget
FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Grants1$ 779,663 $ - $ 2,500,000 $ - $ - $ -
Use of Capacity Reserve Fund2 98,953 155,367 155,367 155,367 155,367 155,367 Use of American Rescue Plan Proceeds3 - 1,380,000 4,620,000 - - - Use of Capital Expenditure Reserve Fund 5,500,000 6,500,000 11,500,000 2,000,000 2,000,000 2,000,000 Rate Revenue 649,884 1,948,133 6,894,764 927,771 477,227 - Total Sources of Capital Funds $ 7,028,500 $ 9,983,500 $25,670,131 $ 3,083,138 $ 2,632,594 $ 2,155,367

1. Grant Funding is per source file: Enterprise Funds Budget 2020-21.pdf, pages 21-32.

FY 2022/23 grant from updated CIP file: Water CIP Table ARPA.xlsx.

2. Capacity Reserve Fund to fund some projects used for future customers only per Water CIP Table ARPA.xlsx.

This amount drains the DIF fund in order to contribute to projects over time.

3. The City was awarded American Rescue Plan Act funds in which $6 million is allocated to water capital projects.

Funding Sources:

Projected Budget
FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Operating Reserve Fund
Ending Balance $ 1,706,160 $ 1,789,714 $ 2,179,165 $ 1,915,391 $ 2,046,881 $ 2,118,097 Recommended Minimum Target 1,706,160 1,789,714 1,852,139 1,915,391 2,046,881 2,118,097 Capital Outlay Reserve Fund
Ending Balance $ 20,627,685 $ 16,452,212 $ 1,952,212 $ 3,051,600 $ 3,687,962 $ 4,588,013 Recommended Minimum Target 2,000,000 2,000,000 4,000,000 4,000,000 4,000,000 4,000,000 Debt Service Reserve Fund
Ending Balance $ 485,383 $ 485,383 $ 485,383 $ 485,383 $ 485,383 $ 485,383 Recommended Minimum Target - - - - - -
Total Ending Balance $ 22,333,845 $ 18,241,926 $ 4,131,377 $ 4,966,991 $ 5,734,843 $ 6,706,110 Total Recommended Minimum Target $ 3,706,160 $ 3,789,714 $ 5,852,139 $ 5,915,391 $ 6,046,881 $ 6,118,097 Beginning Reserve Fund Balances and
Recommended Reserve Targets
Projected
City of Madera
Water Rate Study 7
by meter size. Ultimately, a cost-of-service analysis is intended to result in rates that are proportional to the cost of providing service to each customer.

CLASSIFICATION OF COSTS
Most costs are not typically allocated 100 percent to fixed or variable categories and, therefore, are allocated to multiple functions of water service. Costs were classified using the commodity-demand method which is found in the AWWA M1 Manual5. In accordance with this method, budgeted costs were “classified” into four categories: base commodity, conservation, capacity, and customer. The classification process provides the basis for allocating costs to various customer classes based on the cost causation (classification) components described below:
• Commodity related costs are those that change as the volume of water produced and delivered changes. These commonly include the costs of water quality testing, energy related to pumping for transmission and distribution, and source of supply.
• Conservation related costs are associated with efforts made by the City to permanently reduce water usage.
• Capacity related costs are related with sizing facilities to meet the maximum, or peak demand. This includes both operating costs and capital infrastructure costs incurred to accommodate peak system capacity events.
• Customer related costs are correlated with having a customer on the water system, such as meter reading, postage, billing and other administrative duties.

The City’s budgeted costs were reviewed and allocated to these cost causation components which are used as the basis for establishing new water rates and translate to fixed and variable charges. Tables in the Appendix show how the City’s expenses were classified and allocated to these cost causation components.

Additionally, each cost causation component is considered fixed or variable, as summarized in Figure 5.

Figure 5. Cost Classification Summary
Based on the City’s projected costs, the Cost-of-Service Analysis (COSA) resulted in a distribution that is approximately 36% fixed and 64% variable. The City’s current rate structure collects about 33% of rate 5 Principles of Water Rates, Fees, and Charges, Manual of Water Supply Practices, M1, AWWA, seventh edition, 2017, p. 83.

Revenue Requirements
Fixed Costs
Capacity Costs Customer Costs
Variable Costs
Commodity Costs Conservation Costs
City of Madera
Water Rate Study 8
revenue from fixed charges and 67% from variable charges. Figure 6 summarizes the allocation of the net revenue requirements to each cost causation component for the proposed new rate structure.

Figure 6. Allocation of Water Revenue Requirements

For the City, the customer classes are split between single-family residential, multi-family residential, commercial, industrial, and irrigation. Single-family residential customers are separated from other customers for the purpose of the rate calculation because non single-family customers:

1. Are using more water on average per account.

2. Water usage varies greatly among these customers based on the specific type of customer and meter size.

The amount of consumption, the peaking factors, the number of meters, and the number of dwelling units by customer class are used in the cost-of-service analysis to allocate costs to customer classes and determine the appropriate rate structures for each. The City’s most recent consumption is summarized in Figure 7.

Commodity (and conservation) related costs are associated with the total annual consumption of water by customer class, as shown in Figure 7. This figure also shows the average monthly statistics for each customer class.

Commodity - Related Costs $ 7,040,993 59.1%
Conservation - Related Costs $ 636,235 5.3%
Capacity - Related Costs $ 2,774,431 23.3%
Customer - Related Costs $ 1,467,894 12.3%
Total $ 11,919,552 100%
Adjusted Net Revenue
Requirements
36% Fixed / 64% Variable
Functional
Category
Proposed Rates for FY 2021/22
City of Madera
Water Rate Study 9
Figure 7. Commodity and Conservation Allocation Factors As shown in Figure 8, the capacity related costs are determined from the peak monthly use of each customer class. The peaking factors of each customer class are also calculated in this figure.

Figure 8. Capacity Allocation Factor
The number of customers for each customer class (also known as customer allocation factors) are shown in Figure 9.

Figure 9. Customer Allocation Factor
Winter Annual Summer
Single-Family 2,253,906 63.4% 8 15 22
Multi-Family 467,097 13.1% 9 12 17
Commercial 679,591 19.1% 42 70 103
Industrial 37,010 1.0% 101 134 168
Irrigation 115,456 3.2% 44 141 261
Total 3,553,060 100%

1. Consumption is from January through December 2020.

Source files: September 2019 through August 2020: MAIS Meter Usage 12 Months_Manipulated.xlsx September-December 2020: 2020 SEP-DEC Munis Water Usage_Manipulated.xlsx Average Monthly Statistics
Customer Class
Volume
(hcf) 1
Percent of
Total Volume Customer Class
Average
Monthly Use
(hcf)
Peak Monthly
Use (hcf) 2
Peaking
Factor
Max
Monthly
Capacity
Factor
Single-Family 187,825 286,177 1.52 63.9%
Multi-Family 38,925 54,661 1.40 12.2%
Commercial 56,633 84,950 1.50 19.0%
Industrial 3,084 4,013 1.30 0.9%
Irrigation 9,621 18,378 1.91 4.1%
Total 296,088 448,180 100%

2. Based on peak monthly data (peak day data not available).

Customer Class
Number of
Meters 1
Percent of
Total Accounts
Number of
Units 1
Percent of
Total Units
Single-Family 12,663 89.8% 12,663 75.6%
Multi-Family 528 3.7% 3,183 19.0%
Commercial 813 5.8% 813 4.9%
Industrial 23 0.2% 23 0.1%
Irrigation 68 0.5% 68 0.4%
Total 14,095 100.0% 16,750 100.0%

1. Meter Count is from December 2020.

City of Madera
Water Rate Study 10

COSTS ALLOCATED TO CUSTOMER CLASSES
Costs are allocated to each customer class based on the customer characteristics of each class in order to reflect the cost differentials to serve each type of customer. Figure 10 summarizes how the costs for each cost causation component from Figure 6 are allocated to each customer class.

Figure 10. Cost Allocation Methodology
The costs allocated to each causation component are assigned to each customer class using the cost allocation methodology described in Figure 10. This process is shown in the following sections.

Capacity Related Costs
The capacity related costs allocation is summarized in Figure 11. Capacity related costs are those costs associated with constructing and operating the water system to ensure there is sufficient capacity in the system to meet the demand of each meter connected. These costs are first allocated to customer classes based on monthly peak capacity factors and then by hydraulic capacity.

Larger meters have the potential to use more of the system’s capacity, compared to smaller meters. The potential capacity demanded is proportional to the maximum safe meter capacity (hydraulic capacity) of each meter size as established by the AWWA6. The meter capacity factors used in this study are shown in Figure

12. A “hydraulic capacity factor” is calculated by dividing the maximum capacity or flow of large meters by the capacity of the base meter size, which is typically the most common residential meter size (in this case a 1- inch meter). For example, Figure 12 shows the hydraulic capacity of a two-inch meter is 3.20 times that of a 1-inch meter.
6 Water Meters - Selection, Installation, Testing, and Maintenance, Manual of Water Supply Practices, M6, AWWA, fifth edition, 2027, p. 63.
•Allocated based on peak water consumption by customer class •Then, allocated based on the hydraulic capacity of each meter size Capacity Related Costs •Allocated based on the total number of meters Customer Related Costs
•Allocated based on water consumption by customer class Commodity Related Costs
•Recovered from water rates to encourage conservation Conservation Related Costs
City of Madera
Water Rate Study 11
The actual number of meters by size is multiplied by the corresponding capacity ratios to calculate the total number of equivalent meters. The number of equivalent meters is used as a proxy for the potential demand that each customer can place on the water system and the percentage of capacity related costs distributed to each meter size by the Percent of Total Hydraulic Capacity.

Customer Related Costs
The customer related cost allocation is also summarized in Figure 11. Customer related costs are comprised of those costs related to reading and maintaining meters, customer billing and collection, and other customer service related costs. The customer service costs do not differ among the various meter sizes; therefore, these costs are spread equally among all meters. Each customer class is allocated customer related costs based upon the percentage of total meters that are in that class.

Figure 11. Capacity Related Costs and Customer Costs Allocation Figure 12. Meter Equivalency Factors
Capacity -
Related Costs
Customer -
Related Costs
Single-Family $ 1,771,559 $ 1,109,728 $ 2,881,287 67.9% Multi-Family 338,377 278,944 617,321 14.6%
Commercial 525,881 71,248 597,128 14.1%
Industrial 24,844 2,016 26,859 0.6%
Irrigation 113,770 5,959 119,729 2.8%
Total Net Revenue Requirement $ 2,774,431 $ 1,467,894 $ 4,242,324 100% % of COS Net
Revenue
Req'ts
Customer Classes
Cost of Service
Net Rev.

Req'ts
Classification Components
Meter
Capacity
(gpm)
Equivalency
to 1 inch
5/8 inch 20 0.40
3/4 inch 30 0.60
1 inch 50 1.00

1.5 inch 100 2.00
2 inch 160 3.20
3 inch 320 6.40
4 inch 500 10.00
6 inch 1,000 20.00
8 inch 1,600 32.00

1. Meter flow rates are from AWWA M-1 Table B-1.

Meter Size
Standard Meters1
Displacement Meters
Compound Class I Meters
City of Madera
Water Rate Study 12
Commodity and Conservation Related Costs
Commodity related costs are those costs related to the amount of water sold and commonly include the costs of chemicals used in the treatment process, energy related to pumping for transmission and distribution, and source of supply. Each customer class is allocated commodity related costs based upon the percentage of total consumption by that class. These costs are summarized in Figure 13.

Conservation related costs are those costs related to the water conservation program expenses in the City’s budget. These are also summarized by customer class in Figure 13.

Figure 13. Commodity and Conservation Cost Allocations
The City currently has a three-tiered volumetric rate for single-family residential customers and a two-tiered volumetric rate structure for multi-family residential customers. Non-residential customers are charged on a single, uniform volumetric rate per unit of water.

Because of the City’s concern about the current tiered rate structure, NBS prepared two rate structure options for the City Council to decide from, a tiered rate structure and a uniform rate structure. Both options are revenue neutral, meaning they are designed to collect the same amount of revenue.

Option 1 is to eliminate tiers from residential customers and charge one uniform rate for single family residential, multi-family residential and non-residential customers.

Option 2 includes adjusting the tiered rate structure by changing the number of tiers to two for both singlefamily and multi-family residential customers, including updating the tier breakpoint, and maintaining the uniform rate for non-residential customers. In our analysis, we found that the City could only support two tiers from a cost of service analysis (the current rate structure has three tiers).

The Tier breakpoint was established based on the City’s current available water usage and expected consumption in each tier was determined based on customer class. The justification when setting the tier breakpoints includes:

1. Tier 1 breakpoint is set to assumed indoor water use based on single family residential average winter consumption of 8 units of water per month (HCF).

2. Tier 2 breakpoint is set to include all water usage over the average winter usage of 8 HCF.

The Multi-family tier breakpoint is set to equal the single-family residential breakpoints per multi-family unit.

Both single-family and multi-family residential annual expected consumption values per proposed breakpoints are summarized in Figure 14 and Figure 15.

Commodity -
Related Costs
Conservation -
Related Costs
Single-Family $ 4,466,498 $ 403,600 $ 4,870,097 63.4%
Multi-Family 925,633 83,642 1,009,275 13.1%
Commercial 1,346,725 121,692 1,468,417 19.1%
Industrial 73,342 6,627 79,969 1.0%
Irrigation 228,795 20,674 249,470 3.2%
Total Net Revenue Requirement $ 7,040,993 $ 636,235 $ 7,677,228 100% % of COS Net
Revenue
Req'ts
Customer Classes
Cost of Service
Net Rev.

Req'ts
Classification Components
City of Madera
Water Rate Study 13
Figure 14. Single-Family Residential Tier Breakpoint Consumption Figure 15. Multi-Family Residential Tier Breakpoint Consumption D. Rate Design Analysis
The process of evaluating the water rate structure provides the opportunity to incorporate a number of ratedesign objectives and policies, including revenue stability, equity among customer classes, and water conservation. The following sections describe this process.

NBS developed two water rate structures for the City to consider with the following components:

1. Maintain a monthly fixed charge designed to collect 36% of rate revenue.

2. Maintain a volumetric charge per unit of water designed to collect 64% of rate revenue:

3. Option 1
Eliminate tiered rate structure for single family residential customers and collect variable revenue from a single, uniform rate per hcf for single family residential, multi-family residential and nonresidential customers.

Option 2
a. Change the number of tiers from three for single family residential to two and maintain two tiers for multi-family residential customers.
b. Establish a new tier breakpoint based on recent consumption statistics and cost of service analysis.

FIXED CHARGES
The fixed meter charge recognizes that the water utility incurs fixed costs regardless of whether customers use any water. There are two components that comprise the fixed meter charge: the customer component and the capacity component, as described in the previous section. Using the costs allocated to each customer from Figure 11; Figure 16 shows the calculations for the monthly charge for each customer class.

Tier
Monthly
Breakpoint 1
Annual
Expected
Consumption 2
Percentage of
Total SFR
Consumption
Tier 1 8 hcf 1,215,648 54%
Tier 2 8+ hcf 1,038,258 46%
Total 2,253,906 100%

1. Tier 1 break point set to provide basic indoor water needs.

2. Consumption is from January through December 2020 for residential customers.

Tier
Monthly
Breakpoint
Expected
Consumption 1
Percentage of
Total MFR
Consumption
Tier 1 8 hcf 305,568 65%
Tier 2 8+ hcf 161,529 35%
Total 467,097 100%

1. Consumption is from January through December 2020 for MFR customers.

City of Madera
Water Rate Study 14
Figure 7. Calculated Fixed Meter Charges

VARIABLE CHARGES
NBS is recommending two options regarding rate structure for collecting variable rates per hcf of water used.

Using the costs allocated to volumetric charges including water conservation shown in Figure 13, Figure 17 shows the calculation for Option 1; a uniform rate per hcf for all residential and non-residential customers.

Figure 18 shows the calculation per unit volumetric charge for each consumption tier for Option 2. For Residential customers, the base volumetric rate is the Tier 1 rate. The Tier 2 rate for Option 2 is calculated in Figure 19, incorporating water conservation costs into the higher tier.

Figure 17. Calculated Variable Charges – Option 1
Number of Meters by
Class and Size1 5/8 inch 3/4 inch 1 inch 1 1/2 inch 2 inch 3 inch 4 inch 6 inch 8 inch Single-Family 1 2 12,369 34 229 12 16 - -
Multi-Family - 1 416 11 91 2 1 4 2
Commercial 1 4 597 29 146 14 17 4 1
Industrial - - 13 3 4 2 1 - -
Irrigation - - 46 3 14 3 2 - -
Total Meters/Accounts 2 7 13,441 80 484 33 37 8 3
Hydraulic Capacity Factor 20.40 0.60 1.00 2.00 3.20 6.40 10.00 20.00 32.00 Total Equivalent Meters 0.8 4.2 13,441 160 1,548.8 211.2 370 160 96 Monthly Fixed Service Charges
Customer Costs ($/Acct/month)3$8.68 $8.68 $8.68 $8.68 $8.68 $8.68 $8.68 $8.68 $8.68 Capacity Costs ($/Acct/month)4$5.78 $8.67 $14.46 $28.91 $46.26 $92.53 $144.57 $289.15 $462.64 Total Monthly Meter Charge $14.46 $17.35 $23.14 $37.59 $54.94 $101.21 $153.25 $297.83 $471.32

1. Number of meters by size and customer class for December 2020.

Source file: 2020 SEP-DEC Munis Water Usage_Manipulated.xlsx

2. Source file: AWWA Manual M1, "Principles of Water Rates, Fees, and Charges", Table B-1.

3. Customer costs are allocated to each customer by dividing the total customer costs by the total number of customers.

4. Capacity costs are allocated by meter size and the hydraulic capacity of the meter.

Water
Consumption
(hcf/yr.)1
Commodity -
Related Costs
ConservationRelated Costs
Target Rev.

Req't from Vol.

Charges
Cost Per
Unit of
Water
($/hcf)
a b c d = b+c d / a
Single-Family 2,253,906 4,466,498 $ $ 403,600 $ 4,870,097 $2.16 Multi-Family 467,097 925,633 83,642 1,009,275 $2.16
Commercial 679,591 1,346,725 121,692 1,468,417 $2.16
Industrial 37,010 73,342 6,627 $2.16 79,969
Irrigation 115,456 228,795 20,674 249,470 $2.16
Total 3,553,060 7,040,993 $ $ 636,235 $ 7,677,228

1. Consumption by customer class from January-December 2020.

I I I I I I I I I
City of Madera
Water Rate Study 15
Figure 18. Calculated Variable Charges – Option 2
Figure 19. Calculated Tiered Variable Charges for Residential Customers – Option 2 continued E. Proposed Water Rates
The cost-of-service analysis is used to establish the rates for the first year in the five-year rate plan, FY 2021/22. In the subsequent four years of the rate planning period, proposed charges are simply adjusted by the proposed adjustment in total rate revenue needed, to meet projected revenue requirements. Figure 20 provides a comparison of the proposed rates for FY 2021/21 through FY 2025/26. More detailed tables on the development of the proposed charges are documented in the Appendix.

Water
Consumption
(hcf/yr.)1
Commodity -
Related Costs
ConservationRelated Costs
Target Rev.

Req't from Vol.

Charges
Cost Per
Unit of
Water
($/hcf)
a b c d = b+c d / a
Single-Family 2,253,906 $ 4,466,498 $ 4,466,498 $1.98
Multi-Family 467,097 925,633 925,633 $1.98
Commercial 679,591 1,346,725 $ 121,692 1,468,417 $2.16
Industrial 37,010 73,342 6,627 79,969 $2.16
Irrigation 115,456 228,795 20,674 249,470 $2.16
Total 3,553,060 $ 7,040,993 $ 148,994 $ 7,189,986

1. Consumption by customer class from January-December 2020.

Source files: September 2019 through August 2020: MAIS Meter Usage 12 Months_Manipulated.xlsx September-December 2020: 2020 SEP-DEC Munis Water Usage_Manipulated.xlsx $2.16
$1.98 Shown in
Figure 19
Customer
Classes
Base
Volumetric
Rates
($/hcf)
Est. Water
Consumption
(hcf/yr.)
ConservationRelated Costs
Conservation
Costs
Allocated to
Tier 2
a b b / a
SFR and MFR
Tier 1 8 hcf 1,521,216 $ - $1.98 $1.98 $ 3,012,008
Tier 2 8+ hcf 1,199,787 $ 487,242 $1.98 $ 0.41 $2.39 $ 2,867,491 Total 2,721,003 $ 487,242 $ 5,879,498
Commodity Non-Res.

Conservation Total
c d b+c+d
$ 7,040,993 $ 148,994 $ 7,677,228
Target Revenue Requirement from
Volumetric Charges
Customer Classes Tier Break Base Rate
Cost Per Unit
of Water
($/hcf)
Estimated
Revenue
City of Madera
Water Rate Study 16
Figure 20. Proposed Water Rates
F. Comparison of Current and Proposed Water Bills
Figure 21 and Figure 22 compare a range of monthly water bills for the current and proposed water rates for single-family residential customers (with a 1-inch meter), and commercial customers (with a 1-inch meter).

This comparison is for the first year increase only. These monthly bills are based on typical meter sizes, and the average consumption levels for each customer class are highlighted. The rates without the ARPA funding are also shown for informational purposes.

Figure 23 and Figure 24 summarize bill comparisons against regional Utilities for both single-family residential and commercial customers.

FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26
Fixed Meter Charges
Monthly Fixed Service Charges:
5/8 inch $16.88 $14.46 $14.46 $14.46 $14.46 $14.46
3/4 inch $19.09 $17.35 $17.35 $17.35 $17.35 $17.35
1 inch $23.51 $23.14 $23.14 $23.14 $23.14 $23.14

1.5 inch $34.56 $37.59 $37.59 $37.59 $37.59 $37.59
2 inch $47.82 $54.94 $54.94 $54.94 $54.94 $54.94
3 inch $89.81 $101.21 $101.21 $101.21 $101.21 $101.21
4 inch $151.69 $153.25 $153.25 $153.25 $153.25 $153.25
6 inch $299.76 $297.83 $297.83 $297.83 $297.83 $297.83
8 inch $542.86 $471.32 $471.32 $471.32 $471.32 $471.32
Commodity Charges
Rate per hcf of Water Consumed:

Non-Residential $2.41 $2.16 $2.16 $2.16 $2.16 $2.16
OPTION 1
Residential Uniform Rates N/A $2.16 $2.16 $2.16 $2.16 $2.16 OPTION 2
Tiered Rate - All Residential Customers:

Proposed Break
Tier 1 0 - 8 hcf $1.93 $1.98 $1.98 $1.98 $1.98 $1.98
Tier 2 8+ hcf $2.40 $2.39 $2.39 $2.39 $2.39 $2.39
Tier 3 N/A $3.68 N/A N/A N/A N/A N/A
Water Rate Schedule Current Rates
Proposed Rates
City of Madera
Water Rate Study 17
Figure 21. Monthly Bill Comparison for Single Family Customers (1-inch meters) Residential Water Bill Comparison
Current vs. Proposed Rates (1-inch meter} r--. .... $120 Average ": 1./1 1./1 0 I"/')
Summer .... 0
l!) {/\. .... Average Monthly {/\.

LI'! ,st
$100 Annual Bill O'I
Average Monthly ,st
rl .... l!)
Winter Bill l!) l!)
$80 Monthly
Bill
!$60
.c
- l!) C:
0 r-!
~ $40
$20
$0
5 8 15 22 25 30 35
■ SFR Bill - Current 1111 SFR Bill - ARPA, Tiered ■ SFR Bill - ARPA, Uniform Monthly Water Consumption (HCF)
City of Madera
Water Rate Study 18
Figure 22. Monthly Water Bill Comparison for Commercial Customers (1-inch meters) $450
$400
$350
$300
~ $250
J!:,
.c
....
g $200
~
$150
$100
$50
$0
30 Commercial Water Bill Comparison
Current vs. Proposed Rates (1-inch meter)
■ Commercial Bill - Current
■ Commercial Bill - ARPA Average
Summer
Monthly
Average
Winter
Monthly
Bill
42 Average
Annual
Monthly
Bill
Bill
70 85 103
Monthly Water Consumption {HCF)
125 150
City of Madera
Water Rate Study 19
Figure 23. Regional Bill Comparison for Single-Family Customers $90
Single-Family Residential Regional Water Bill
Comparison(l-inch meter with 15 hcf)
.. . .. .. ...

Fixed Charge
0 CV)
O'\
(V')
-(/\.
0 0
.:f
<::t
-(/\.

U1
'<I'.

U1
<::t
-(/\.
0 r--.
0 LI)
-(/\.
.--l
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<::t
L/')
-(/\.
<::t
U1
U1
Lil
-(/\.
.--l
I':

U1
U1
-(/\.

City of Madera
Water Rate Study 20
Figure 24. Regional Bill Comparison for Commercial Customers t;)
z
m
en.
$74.6D
$78.76
$89.11
$94.19
$1D4.6D
$113.60
$116.69
$118.90
$151.27
$ 156.06
City of Madera
Water Rate Study 21
G. Drought Rate Analysis
Should conservation increase beyond currently expected levels, the City is still obligated to meet its annual net revenue requirements. To this end, drought rates have been updated so that if total consumption should decrease further due to an increase in conservation required by the State, another regulatory agency, or if the City Council declares that it is in more severe drought stages, the City would still be kept whole. In the event that consumption decreases beyond projected baseline consumption levels, some costs will also decrease, and the proposed drought rates have taken this reduced revenue need into consideration. For FY 2021/22, Figure 25 calculates expected savings due to conservation. The conservation impact on consumption for SFR customers is the most difficult to predict. Figure 26 shows how drought rates were developed for FY 2021/22 at 10% conservation for both options of volumetric rates (tiered and uniform). The rates for each increased stage of drought (20% through 60%) were developed in the same manner. Figure 27 summarizes the drought rates across all stages of conservation.

Figure 25. Net Revenue Requirements Impacted by Conservation Figure 26. Calculation of Commodity Costs at 10% Conservation Percentage of
Conservation
Total
Consumption
(hcf)
Base
Commodity
Cost
Impacted
Commodity
Cost
Savings Adjusted
Commodity Cost
a b c d = (-a) * c e = b + d
0% 3,553,060 7,677,228 $ $ 7,040,993 -$ 7,677,228 $
10% 3,197,754 7,677,228 $ $ 7,040,993 $ (704,099) $ 6,973,129 20% 2,842,448 7,677,228 $ $ 7,040,993 $ (1,408,199) $ 6,269,030 30% 2,487,142 7,677,228 $ $ 7,040,993 $ (2,112,298) $ 5,564,930 40% 2,131,836 7,677,228 $ $ 7,040,993 $ (2,816,397) $ 4,860,831 50% 1,776,530 7,677,228 $ $ 7,040,993 $ (3,520,496) $ 4,156,732 60% 1,421,224 7,677,228 $ $ 7,040,993 $ (4,224,596) $ 3,452,632 Water
Consumption
(hcf/yr.)1
Percentage of
Water
Consumption
Adjusted
Commodity
Cost
Commodity Cost
at 10%
Conservation
Conservation
Related Costs
Drought
Rates
a b c d = b x c e (d+e)/a
Residential Uniform
Single-Family 2,028,515 63.5% $ 6,973,129 $ 4,427,937 $ 403,600 $2.38 Multi-Family 420,388 13.1% $ 6,973,129 $ 913,480 $ 83,642 $2.38 748,851 23.4% $ 6,973,129 $ 1,631,712 $ 148,994 $2.38
TOTAL 3,197,754 100% $ 6,973,129 $ 636,235
OPTION 2 - Residential Tiered Rates
Tier 1 1,369,094 42.8% $ 6,973,129 $ 2,985,493 $ - $2.18 Tier 2 1,079,808 33.8% $ 6,973,129 $ 2,354,666 $ 487,242 $2.63 748,851 23.4% $ 6,973,129 $ 1,632,970 $ 148,994 $2.38
TOTAL 3,197,754 100.0% $ 6,973,129 $ 636,235

1. Consumption by customer class from January-December 2020.

Source files: September 2019 through August 2020: MAIS Meter Usage 12 Months_Manipulated.xlsx September-December 2020: 2020 SEP-DEC Munis Water Usage_Manipulated.xlsx Tiered Potable
Commodity Rate
All Other Customers - Uniform
All Other Customers - Uniform
Rate Structure Type

I I I I I I

I I I I I I
City of Madera
Water Rate Study 22
Figure 27. Proposed Drought Rates
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26
Drought Rate Charges
Rate per hcf of Water Consumed:

Non-Residential
10% Conservation N/A $2.38 $2.38 $2.38 $2.38 $2.38
20% Conservation N/A $2.43 $2.43 $2.43 $2.43 $2.43
30% Conservation N/A $2.50 $2.50 $2.50 $2.50 $2.50
40% Conservation N/A $2.58 $2.58 $2.58 $2.58 $2.58
50% Conservation N/A $2.70 $2.70 $2.70 $2.70 $2.70
60% Conservation N/A $2.88 $2.88 $2.88 $2.88 $2.88
Residential Uniform Rates
10% Conservation N/A $2.38 $2.38 $2.38 $2.38 $2.38
20% Conservation N/A $2.43 $2.43 $2.43 $2.43 $2.43
30% Conservation N/A $2.50 $2.50 $2.50 $2.50 $2.50
40% Conservation N/A $2.58 $2.58 $2.58 $2.58 $2.58
50% Conservation N/A $2.70 $2.70 $2.70 $2.70 $2.70
60% Conservation N/A $2.88 $2.88 $2.88 $2.88 $2.88
OPTION 2
Tiered Rate - Residential Customers:
10% Conservation
Tier 1 N/A $2.18 $2.18 $2.18 $2.18 $2.18
Tier 2 N/A $2.63 $2.63 $2.63 $2.63 $2.63
20% Conservation
Tier 1 N/A $2.21 $2.21 $2.21 $2.21 $2.21
Tier 2 N/A $2.71 $2.71 $2.71 $2.71 $2.71
30% Conservation
Tier 1 N/A $2.24 $2.24 $2.24 $2.24 $2.24
Tier 2 N/A $2.82 $2.82 $2.82 $2.82 $2.82
40% Conservation
Tier 1 N/A $2.28 $2.28 $2.28 $2.28 $2.28
Tier 2 N/A $2.96 $2.96 $2.96 $2.96 $2.96
50% Conservation
Tier 1 N/A $2.34 $2.34 $2.34 $2.34 $2.34
Tier 2 N/A $3.15 $3.15 $3.15 $3.15 $3.15
60% Conservation
Tier 1 N/A $2.43 $2.43 $2.43 $2.43 $2.43
Tier 2 N/A $3.44 $3.44 $3.44 $3.44 $3.44
Water Rate Schedule Current Rates
Proposed Rates
City of Madera
Water Rate Study 23

RECOMMENDATIONS AND NEXT STEPS
A. Consultant Recommendations
NBS recommends the City take the following actions:

Approve and accept this Study: NBS recommends the City Council formally approve and adopt this Study and its recommendations and proceed with the steps required to implement the chosen rate structure. This will provide documentation of the rate study analyses and the basis for analyzing potential changes to future rates.

Implement Recommended Levels of Rate Adjustments and Proposed Rates: Based on successfully meeting the Proposition 218 procedural requirements, the City Council should proceed with implementing the 5-year schedule of proposed rates and rate adjustments previously shown in Figure 20. This will help ensure the continued financial health of City’s water utility.

B. Next Steps
Annually Review Rates and Revenue – Any time an agency adopts new utility rates or rate structures, those new rates should be closely monitored over the next several years to ensure the revenue generated is sufficient to meet the annual revenue requirements. Changing economic and water consumption patterns underscore the need for this review, as well as potential and unseen changing revenue requirements— particularly those related to environmental regulations that can significantly affect capital improvements and repair and replacement costs.

Note: The attached Appendix provide more detailed information on the analysis of the water revenue requirements, cost-of-service analysis and cost allocations, and the rate design analyses that have been summarized in this report.

C. NBS’ Principal Assumptions and Considerations
In preparing this report and the opinions and recommendations included herein, NBS has relied on a number of principal assumptions and considerations with regard to financial matters, conditions, and events that may occur in the future. This information and these assumptions, including City’s budgets, capital improvement costs, and information from City staff were provided by sources we believe to be reliable, although NBS has not independently verified this data.

SECTION 3.

City of Madera
Water and Sewer Rate Study i
Appendix: Detailed Water Study Tables and Figures
a.Appendix: Detailed Water Study Tables and
Figures
CITY OF MADERA Financial Plan & Reserve Summary

WATER RATE STUDY
Financial Plan and Reserve Projections
TABLE 1 : FINANCIAL PLAN AND SUMMARY OF REVENUE REQUIREMENTS 5-Year Rate Period Budget
FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Sources of Water Funds
Rate Revenue:

Water Sales Revenue Under Current Rates $ 11,572,381 $ 11,572,381 $ 11,572,381 $ 11,572,381 $ 11,572,381 $ 11,572,381 Revenue from Rate Increases - 86,793 347,171 347,171 347,171 347,171 Subtotal: Rate Revenue After Rate Increases 11,572,381 11,659,174 11,919,552 11,919,552 11,919,552 11,919,552 Non-Rate Revenue:

Licenses & Permits $ 19,498 $ 19,498 $ 19,498 $ 19,498 $ 19,498 $ 19,498 Fines & Forfeiture 242,633 242,633 242,633 242,633 242,633 242,633 Other Charges for Services 47,223 47,223 47,223 47,223 47,223 47,223 Refunds 5,025 5,025 5,025 5,025 5,025 5,025
Other Revenue 4,326 4,326 4,326 4,326 4,326 4,326
Interest Income 122,632 415,410 339,300 76,844 92,386 106,668 Subtotal: Non-Rate Revenue 441,337 734,115 658,005 395,549 411,091 425,373 Total Sources of Funds $ 12,013,718 $ 12,393,288 $ 12,577,557 $ 12,315,101 $ 12,330,643 $ 12,344,926 Uses of Water Funds
Operating Expenses
Salaries & Benefits $ 2,077,694 $ 2,281,084 $ 2,392,253 $ 2,500,273 $ 2,878,338 $ 3,004,559 Materials & Services 2,406,078 2,510,800 2,620,400 2,735,100 2,854,900 2,980,300 Interfund Charges 1,398,374 1,401,000 1,403,600 1,406,300 1,409,000 1,411,800 Special Payments 579,254 607,300 637,100 668,200 700,900 735,300 Water Conservation Program 355,640 355,600 355,600 355,600 355,600 355,600 Capital Outlay 750 800 800 800 800 800
Transfer Out 101,635 101,700 101,700 101,700 101,700 101,700 Subtotal: Operating Expenses $ 6,919,425 $ 7,258,284 $ 7,511,453 $ 7,767,973 $ 8,301,238 $ 8,590,059 Other Expenditures:

Existing Debt Service $ 779,257 $ 778,791 $ 781,889 $ 783,744 $ 784,327 $ 783,599 Rate-Funded Capital Expenses 649,884 1,948,133 6,894,764 927,771 477,227 - Subtotal: Other Expenditures $ 1,429,141 $ 2,726,924 $ 7,676,653 $ 1,711,515 $ 1,261,553 $ 783,599 Total Uses of Water Funds $ 8,348,566 $ 9,985,208 $ 15,188,106 $ 9,479,488 $ 9,562,791 $ 9,373,658 Annual Surplus/(Deficit) $ 3,665,152 $ 2,408,081 $ (2,610,549) $ 2,835,613 $ 2,767,852 $ 2,971,267 Net Revenue Req't. (Total Uses less Non-Rate Revenue) $ 7,907,229 $ 9,251,093 $ 14,530,101 $ 9,083,939 $ 9,151,700 $ 8,948,285 Net Revenue Requirement Increase (Decrease) Each Year 17% 57% -37% 1% -2% Projected Annual Rate Revenue Adjustment 0.00% 3.00% 0.00% 0.00% 0.00% 0.00% Cumulative Increase from Annual Revenue Increases 0.00% 3.00% 3.00% 3.00% 3.00% 3.00% Debt Coverage After Rate Increase 6.54 6.59 6.48 5.80 5.14 4.79

1. Revenue and expenses for FY 2019/20 through FY 2020/21 are from source file: Enterprise Funds Budget 2020-21.pdf, pages 21-32.

RATE REVENUE REQUIREMENTS SUMMARY1 Projected
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Financial Plan, 1 of 55

I I I I I I
CITY OF MADERA Financial Plan & Reserve Summary

WATER RATE STUDY
Financial Plan and Reserve Projections
TABLE 2 : RESERVE FUND SUMMARY 5-Year Rate Period
FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Total Beginning Cash1,2,3 $ 24,654,076 $ 22,819,228 $ 18,727,309 $ 4,616,761 $ 5,452,374 $ 6,220,226 Water Operating Reserve Fund
Beginning Reserve Balance1 $ 1,500,000 $ 1,706,160 $ 1,789,714 $ 2,179,165 $ 1,915,391 $ 2,046,881 Plus: Net Cash Flow (After Rate Increases) 3,665,152 2,408,081 (2,610,549) 2,835,613 2,767,852 2,971,267 Less: Transfer Out to Capital Replacement Reserve (3,458,993) (2,324,527) 3,000,000 (3,099,388) (2,636,362) (2,900,051) Ending Operating Reserve Balance $ 1,706,160 $ 1,789,714 $ 2,179,165 $ 1,915,391 $ 2,046,881 $ 2,118,097 Target Ending Balance (90-days of O&M) 3 $ 1,706,160 $ 1,789,714 $ 1,852,139 $ 1,915,391 $ 2,046,881 $ 2,118,097 Capital Outlay Reserve Fund
Beginning Reserve Balance $ 22,668,693 $ 20,627,685 $ 16,452,212 $ 1,952,212 $ 3,051,600 $ 3,687,962 Plus: Transfer of Operating Reserve Surplus 3,458,993 2,324,527 (3,000,000) 3,099,388 2,636,362 2,900,051 Less: Use of Reserves for Capital Projects (5,500,000) (6,500,000) (11,500,000) (2,000,000) (2,000,000) (2,000,000) Ending Capital Rehab & Replacement Reserve Balance $ 20,627,685 $ 16,452,212 $ 1,952,212 $ 3,051,600 $ 3,687,962 $ 4,588,013 $ 2,000,000 $ 2,000,000 $ 4,000,000 $ 4,000,000 $ 4,000,000 $ 4,000,000 Ending Balance $ 22,333,845 $ 18,241,926 $ 4,131,377 $ 4,966,991 $ 5,734,843 $ 6,706,110 Minimum Target Ending Balance $ 3,706,160 $ 3,789,714 $ 5,852,139 $ 5,915,391 $ 6,046,881 $ 6,118,097 Ending Surplus/(Deficit) Compared to Reserve Targets $ 18,627,685 $ 14,452,212 $ (1,720,762) $ (948,400) $ (312,038) $ 588,013 Restricted Reserves:

Debt Service Reserve Fund
Beginning Reserve Balance5 $ 485,383 $ 485,383 $ 485,383 $ 485,383 $ 485,383 $ 485,383 Plus: Reserve Funding from New Debt Obligations - - - - - - Less: Transfer of Surplus to Operating Reserve - - - - - - Ending Debt Reserve Balance $ 485,383 $ 485,383 $ 485,383 $ 485,383 $ 485,383 $ 485,383 Target Ending Balance $ - $ - $ - $ - $ - $ -
Development Impact Fee Reserve Fund
Beginning Reserve Balance6 $ (56,414) $ - $ - $ - $ - $ - Plus: Water Pipe Dev. Impact Fee Revenue7
57,207 57,207 57,207 57,207 57,207 57,207
Plus: Water Well Dev. Impact Fee Revenue7
98,160 98,160 98,160 98,160 98,160 98,160
Plus: Interest Revenue - - - - - -
Less: Use of Reserves for Capital Projects (98,953) (155,367) (155,367) (155,367) (155,367) (155,367) Ending DIF Reserve Fund Balance $ - $ - $ - $ - $ - $ - Annual Interest Earnings Rate 8 0.00% 1.86% 1.86% 1.86% 1.86% 1.86%

1. Revenue and expenses for FY 2019/20 through FY 2020/21 are from source file: Enterprise Funds Budget 2020-21.pdf, pages 21-32.

2. Beginning cash balance for the Water Fund is found in CAFR. Source File: FY-2018-2019-Comprehensive-Annual-Financial-Report.pdf, Page 42.

City staff updated beginning cash balance on 05-04-21.

3. NBS Recommends keeping the Operating Reserve Fund target at 90 days of operating and maintenance expenses.

Source file: Rate Study 2015.pdf, Section 2.1.4, Page 15.

4. NBS recommends keeping the Capital Outlay Reserve to a minimum of 6% of net assets.

5. Beginning cash balance for Restricted Cash and Investments in source File: FY-2018-2019-Comprehensive-Annual-Financial-Report.pdf, Page 42.

6. Beginning cash balance for development impact fee funds 4080, 4081 and 4082 from City staff in source file: Water and Sewer DIF FB 7-1-20.xlsx

7. Development Impact Fee revenue from current budget: FY-20-21-Adopted-Budget-City-of-Madera.pdf, pages 346-348.

8. City's actual or budgeted interest earnings are used in analysis for unrestricted reserves in FY 2020/21. For 2021/22 and beyond, interest earning rates are estimated at the 3-year average (FY '17/18 - '19/20) for funds invested in LAIF, per the California Treasurer's Office website, for the restricted reserves.

Source: https://www.treasurer.ca.gov/pmia-laif/historical/annual.asp.

Target Ending Balance (6% of Net Assets = $3M) 4

SUMMARY OF CASH ACTIVITY

UN-RESTRICTED RESERVES
Projected
Prepared by NBS
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Financial Plan, 2 of 55
----------------

CITY OF MADERA

WATER RATE STUDY
Rate Adjustment Charts and Report Tables
CHART 1
$0
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
$30,000,000
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Annual Obligations Fiscal Year Ending June 30
Water Revenue Requirements vs.

Revenue Under Existing and Increased Rates
Rate Funded Capital Expenses Debt Service O&M Expenses
Revenues under Existing Rates Revenues under Adjusted Rates Revenues w/o ARPA Capital project costs above
adjusted rates are funded
with reserve funds and
ARPA funding.

Prepared by NBS
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Charts and Tables, 3 of 55
c::::::J
- ••••
- --

CITY OF MADERA

WATER RATE STUDY
Rate Adjustment Charts and Report Tables
CHART 2
$-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
$16,000,000
$18,000,000
$20,000,000
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26
Fiscal Year Ending June 30
Cash Balances vs.

Recommended Reserve Targets
Ending Cash Balance (Unrestricted)
Prepared by NBS
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Charts and Tables, 4 of 55
-

CITY OF MADERA

WATER RATE STUDY
Rate Adjustment Charts and Report Tables
CHART 3

3.0%

0.0% 0.0% 0.0% 0.0%
0%
5%
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26
Fiscal Year Ending June 30
Projected Adjustments to Rate Revenue
Prepared by NBS
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Charts and Tables, 5 of 55
D

D D D D
CITY OF MADERA EXHIBIT 1

WATER RATE STUDY
Operating Revenue and Expenses
TABLE 3 : REVENUE FORECAST1 Budget
SOURCES OF REVENUE Basis 2021 2022 2023 2024 2025 2026

WATER UTILITY
Licenses & Permits
State SB1186 Fees/Business License 1 $ 3,561 $ 3,561 $ 3,561 $ 3,561 $ 3,561 $ 3,561 Infrastructure Cost Payback 1 5,937 5,937 5,937 5,937 5,937 5,937 Meter Amortization 1 10,000 10,000 10,000 10,000 10,000 10,000 Subtotal $ 19,498 $ 19,498 $ 19,498 $ 19,498 $ 19,498 $ 19,498 Fines & Forfeiture
Late Payment/Other Penalty 1 $ 196,650 $ 196,650 $ 196,650 $ 196,650 $ 196,650 $ 196,650 Revenue/Water Patrol Fines 1 45,983 45,983 45,983 45,983 45,983 45,983 Subtotal $ 242,633 $ 242,633 $ 242,633 $ 242,633 $ 242,633 $ 242,633 Charges for Services
Application Fee 1 $ 34,547 $ 34,547 $ 34,547 $ 34,547 $ 34,547 $ 34,547 Construction Usage Fee 1 7,860 7,860 7,860 7,860 7,860 7,860 Meter Setup/Relocation Fee 1 3,169 3,169 3,169 3,169 3,169 3,169 User Charges 1 11,572,381 11,572,381 11,572,381 11,572,381 11,572,381 11,572,381 Water Permits and Fees 1 1,647 1,647 1,647 1,647 1,647 1,647 Subtotal $ 11,619,604 $ 11,619,604 $ 11,619,604 $ 11,619,604 $ 11,619,604 $ 11,619,604 Interest
Interest Income2 5 $ 122,632 $ - $ - $ - $ - $ -
Subtotal $ 122,632 $ - $ - $ - $ - $ -
Interfund Charges
Interfund Charges Revenue - Co 8 $ 4,326 $ 4,326 $ 4,326 $ 4,326 $ 4,326 $ 4,326 Subtotal $ 4,326 $ 4,326 $ 4,326 $ 4,326 $ 4,326 $ 4,326 Refunds
Refunds & Reimbursements 1 $ 2,246 $ 2,246 $ 2,246 $ 2,246 $ 2,246 $ 2,246 Collection Recovery 1 1,938 1,938 1,938 1,938 1,938 1,938 Subtotal $ 4,184 $ 4,184 $ 4,184 $ 4,184 $ 4,184 $ 4,184 Prop 218 Rate Period
Prepared by NBS
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Exhibit 1 (O&M), 6 of 55
CITY OF MADERA EXHIBIT 1

WATER RATE STUDY
Operating Revenue and Expenses
TABLE 4 : REVENUE FORECAST1 Budget
SOURCES OF REVENUE Basis 2021 2022 2023 2024 2025 2026

UTILITY BILLING AND WATER
Refunds
Refunds and Reimbursements 1 $ 841 $ 841 $ 841 $ 841 $ 841 $ 841 Subtotal $ 841 $ 841 $ 841 $ 841 $ 841 $ 841
TOTAL: REVENUE $ 12,013,718 $ 11,891,086 $ 11,891,086 $ 11,891,086 $ 11,891,086 $ 11,891,086 TABLE 5 : REVENUE SUMMARY Budget
RATE REVENUE:

User Charges $ 11,572,381 $ 11,572,381 $ 11,572,381 $ 11,572,381 $ 11,572,381 $ 11,572,381 OTHER REVENUE:

WATER RATE STUDY
Operating Revenue and Expenses
TABLE 6 : OPERATING EXPENSE FORECAST1 Budget
DESCRIPTION Basis 2021 2022 2023 2024 2025 2026

UTILITY BILLING AND WATER
Salaries & Benefits
Salaries / Full-Time 3 $ 285,372 $ 299,600 $ 314,600 $ 330,300 $ 346,800 $ 364,100 Salaries / Auto & Expense 3 135 100 100 100 100 100
Public Employees Retirement 4 32,809 67,284 71,053 75,073 77,138 79,259 Long Term Disability Insurance 4 966 1,000 1,100 1,200 1,300 1,400 Life Insurance Premiums 4 371 400 400 400 400 400
Workers Compensation Insurance 4 24,978 26,200 27,500 28,900 30,300 31,800 Medicare Tax-Employer's Share 4 4,124 4,300 4,500 4,700 4,900 5,100 Unfunded Accrued Liability 4 51,499 54,100 56,800 59,600 62,600 65,700 Deferred Comp/Full Time 3 9,970 10,500 11,000 11,600 12,200 12,800 Unemployment Insurance 4 1,051 1,100 1,200 1,300 1,400 1,500 Section 125 Benefit Allowance 4 81,408 85,500 89,800 94,300 99,000 104,000 Subtotal $ 492,683 $ 550,084 $ 578,053 $ 607,473 $ 636,138 $ 666,159 Materials & Services
Telephone & Fax Charges 5 $ 8,000 $ 8,200 $ 8,400 $ 8,700 $ 9,000 $ 9,300 Advertising/Bids & Notices 5 500 500 500 500 500 500
Office Supplies/Expendable 5 6,000 6,200 6,400 6,600 6,800 7,000 Postage/Other Mailing 5 40,000 41,200 42,400 43,700 45,000 46,400 Customer Relations 5 1,500 1,500 1,500 1,500 1,500 1,500 Other Administrative Expenses 5 60,000 61,800 63,700 65,600 67,600 69,600 Election Costs 5 30,000 30,900 31,800 32,800 33,800 34,800 Misc. Expenses 5 3,000 3,100 3,200 3,300 3,400 3,500
Subtotal $ 149,000 $ 153,400 $ 157,900 $ 162,700 $ 167,600 $ 172,600 Prop 218 Rate Period
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Exhibit 1 (O&M), 8 of 55
CITY OF MADERA EXHIBIT 1

WATER RATE STUDY
Operating Revenue and Expenses
TABLE 7 : OPERATING EXPENSE FORECAST1 Budget
DESCRIPTION Basis 2021 2022 2023 2024 2025 2026
Interfund Charges
Central Su. 5 $ 117 $ 100 $ 100 $ 100 $ 100 $ 100
Admin. Ove. 5 40,760 42,000 43,300 44,600 45,900 47,300 Computer Maintenance 5 33,211 34,200 35,200 36,300 37,400 38,500 Computer R. 5 7,486 7,700 7,900 8,100 8,300 8,500
Motor Rental. 5 2,970 3,100 3,200 3,300 3,400 3,500
Subtotal $ 84,544 $ 87,100 $ 89,700 $ 92,400 $ 95,100 $ 97,900 Special Payments
OPEB Obligation Expense 4 $ 1,650 $ 1,700 $ 1,800 $ 1,900 $ 2,000 $ 2,100 Pension Expense-GASB 68 4 71,817 75,400 79,200 83,200 87,400 91,800 Interest Expense 5 35,000 36,100 37,200 38,300 39,400 40,600 Subtotal $ 108,467 $ 113,200 $ 118,200 $ 123,400 $ 128,800 $ 134,500 Capital Outlay
Other Operations Expense 8 $ 750 $ 800 $ 800 $ 800 $ 800 $ 800 Subtotal $ 750 $ 800 $ 800 $ 800 $ 800 $ 800
Transfer Out
Transfer Out - Insurance Rese. 8 $ 9,390 $ 9,400 $ 9,400 $ 9,400 $ 9,400 $ 9,400 Subtotal $ 9,390 $ 9,400 $ 9,400 $ 9,400 $ 9,400 $ 9,400 Sub-Total: Utility Billing and Water $ 844,834 $ 913,984 $ 954,053 $ 996,173 $ 1,037,838 $ 1,081,359 Prop 218 Rate Period
Prepared by NBS
Web: www.nbsgov.com | Toll-Free:800.676.7516
Exhibit 1 (O&M), 9 of 55
CITY OF MADERA EXHIBIT 1

WATER RATE STUDY
Operating Revenue and Expenses
TABLE 8 : OPERATING EXPENSE FORECAST1 Budget
DESCRIPTION Basis 2021 2022 2023 2024 2025 2026

WATER MAINTENANCE AND OPERATIONS
Salaries & Benefits
Salaries / Full-Time 3 $ 575,531 $ 604,300 $ 634,500 $ 666,200 $ 699,500 $ 734,500 Salaries / Overtime 3 40,000 42,000 44,100 46,300 48,600 51,000 Salaries / Uniform Pay 3 1,250 1,300 1,400 1,500 1,600 1,700 Public Employees Retirement 4 76,408 80,200 84,200 88,400 92,800 97,400 Long Term Disability Insurance 4 1,787 1,900 2,000 2,100 2,200 2,300 Life Insurance Premiums 4 712 700 700 700 700 700
Workers Compensation Insurance 4 58,539 61,500 64,600 67,800 71,200 74,800 Medicare Tax - Employer's Share 4 8,921 9,400 9,900 10,400 10,900 11,400 Unfunded Accrued Liability 4 120,717 126,800 133,100 139,800 146,800 154,100 Deferred Compensation/Full-Time 3 19,519 20,500 21,500 22,600 23,700 24,900 Unemployment Insurance 4 2,173 2,300 2,400 2,500 2,600 2,700 Section 125 Benefit Allowance 4 99,524 104,500 109,700 115,200 121,000 127,100 Subtotal $ 1,005,081 $ 1,055,400 $ 1,108,100 $ 1,163,500 $ 1,221,600 $ 1,282,600 Materials & Services
Gas & Electric Utilities 7 $ 1,600,000 $ 1,680,000 $ 1,764,000 $ 1,852,200 $ 1,944,800 $ 2,042,000 Telephone & Fax Charges 5 8,626 8,900 9,200 9,500 9,800 10,100 Advertising/Other 5 1,000 1,000 1,000 1,000 1,000 1,000 Professional Dues 5 2,103 2,200 2,300 2,400 2,500 2,600 Office Supplies/Expendable 5 1,500 1,500 1,500 1,500 1,500 1,500 Postage/Other Mailing Charge 5 800 800 800 800 800 800
Vehicle Fuel, Supplies & Maint. 6 33,800 35,500 37,300 39,200 41,200 43,300 Contracted Services 5 260,000 267,800 275,800 284,100 292,600 301,400 Taxes & Assessments 5 8,800 9,100 9,400 9,700 10,000 10,300 Conference/Training/Education 5 18,000 18,500 19,100 19,700 20,300 20,900 Maintenance/Other Supplies 5 135,000 139,100 143,300 147,600 152,000 156,600 Subtotal $ 2,069,629 $ 2,164,400 $ 2,263,700 $ 2,367,700 $ 2,476,500 $ 2,590,500 Prop 218 Rate Period
Prepared by NBS
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Exhibit 1 (O&M), 10 of 55
CITY OF MADERA EXHIBIT 1

WATER RATE STUDY
Operating Revenue and Expenses
TABLE 9 : OPERATING EXPENSE FORECAST1 Budget
DESCRIPTION Basis 2021 2022 2023 2024 2025 2026
Interfund Charges
Interfund Charge - Facility Maintenance 8 $ 130,739 $ 130,700 $ 130,700 $ 130,700 $ 130,700 $ 130,700 Interfund Charge - Central Su. 8 37,652 37,700 37,700 37,700 37,700 37,700 Interfund Charge - Cost Distribution 8 214,917 214,900 214,900 214,900 214,900 214,900 Interfund Charge - Admin. Overhead 8 303,081 303,100 303,100 303,100 303,100 303,100 Interfund Charge - Vehicle Replacement 8 85,000 85,000 85,000 85,000 85,000 85,000 Interfund Charge - Vehicle Maintenance 8 66,104 66,100 66,100 66,100 66,100 66,100 Interfund Charge - Comp. Maintenance 8 88,411 88,400 88,400 88,400 88,400 88,400 Interfund Charge - Computer 8 19,302 19,300 19,300 19,300 19,300 19,300 Interfund Charge - Software 8 2,085 2,100 2,100 2,100 2,100 2,100 Interfund Charge - Motor Rental. 8 4,670 4,700 4,700 4,700 4,700 4,700 Subtotal $ 951,961 $ 952,000 $ 952,000 $ 952,000 $ 952,000 $ 952,000 SGMA Costs1
Five-Year Update 8 $ - $ - $ - $ 275,000 $ 275,000
GSP Annual Report 8 35,000 35,000 35,000 - -
Point of Contact - GSP 8 12,500 12,500 12,500 30,000 30,000 Data Management Software 8 10,000 9,100 300 300 300
Regional Water Management Group 8 9,000 10,000 10,000 10,000 10,000 Subtotal $ - $ 66,500 $ 66,600 $ 57,800 $ 315,300 $ 315,300 Special Payments
Liability/Property Insurance 4 $ 152,900 $ 160,500 $ 168,500 $ 176,900 $ 185,700 $ 195,000 Retiree Insurance Premiums 4 1,994 2,100 2,200 2,300 2,400 2,500 OPEB Obligation Expense 4 44,119 46,300 48,600 51,000 53,600 56,300 Pension Expense-GASB 68 4 164,996 173,200 181,900 191,000 200,600 210,600 Subtotal $ 364,009 $ 382,100 $ 401,200 $ 421,200 $ 442,300 $ 464,400 Transfer Out
Transfer Out 8 $ 60,000 $ 60,000 $ 60,000 $ 60,000 $ 60,000 $ 60,000 Transfer Out - Insurance Rese. 8 20,080 20,100 20,100 20,100 20,100 20,100 Subtotal $ 80,080 $ 80,100 $ 80,100 $ 80,100 $ 80,100 $ 80,100 Sub-Total: Water Maintenance and Operations $ 4,470,760 $ 4,700,500 $ 4,871,700 $ 5,042,300 $ 5,487,800 $ 5,684,900 Depreciation (Non-cash item left out of analysis)3
Depreciation/Replacement 8 $ 41,631 $ 41,600 $ 41,600 $ 41,600 $ 41,600 $ 41,600 Subtotal $ 41,631 $ 41,600 $ 41,600 $ 41,600 $ 41,600 $ 41,600 Prop 218 Rate Period
Prepared by NBS
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Exhibit 1 (O&M), 11 of 55
CITY OF MADERA EXHIBIT 1

WATER RATE STUDY
Operating Revenue and Expenses
TABLE 10 : OPERATING EXPENSE FORECAST1 Budget
DESCRIPTION Basis 2021 2022 2023 2024 2025 2026

WATER QUALITY CONTROL
Salaries & Benefits
Salaries / Full-Time 3 $ 230,932 $ 242,500 $ 254,600 $ 267,300 $ 280,700 $ 294,700 Salaries / Overtime 3 1,000 1,100 1,200 1,300 1,400 1,500 Salaries / Uniform Pay 3 1,000 1,100 1,200 1,300 1,400 1,500 Public Employees Retirement 4 29,569 31,000 32,600 34,200 35,900 37,700 Long Term Disability Insurance 4 644 700 700 700 700 700 Life Insurance Premiums 4 367 400 400 400 400 400
Workers Compensation Insurance 4 22,058 23,200 24,400 25,600 26,900 28,200 Medicare Tax - Employer's Share 4 3,559 3,700 3,900 4,100 4,300 4,500 Unfunded Accrued Liability 4 42,599 44,700 46,900 49,200 51,700 54,300 Deferred Compensation/Full-Time 3 7,196 7,600 8,000 8,400 8,800 9,200 Unemployment Insurance 4 1,092 1,100 1,200 1,300 1,400 1,500 Section 125 Benefit Allowance 4 48,050 50,500 53,000 55,700 58,500 61,400 Subtotal $ 388,066 $ 407,600 $ 428,100 $ 449,500 $ 472,100 $ 495,600 Materials & Services
Telephone & Fax Charges 5 $ 2,500 $ 2,600 $ 2,700 $ 2,800 $ 2,900 $ 3,000 Advertising/Bids & Notices 5 331 300 300 300 300 300
Advertising/Other 5 2,500 2,600 2,700 2,800 2,900 3,000 Professional Dues 5 210 200 200 200 200 200
Office Supplies Expendable 5 2,090 2,200 2,300 2,400 2,500 2,600 Postage/Other Mailing Charge 5 3,400 3,500 3,600 3,700 3,800 3,900 Vehicle Fuel, Supplies & Maintenance 6 4,500 4,700 4,900 5,100 5,400 5,700 Contracted Services 5 60,000 61,800 63,700 65,600 67,600 69,600 Taxes and Assessments 5 37,800 38,900 40,100 41,300 42,500 43,800 Conference/Training/Education 5 7,000 7,200 7,400 7,600 7,800 8,000 Maintenance/Other Supplies 5 40,000 41,200 42,400 43,700 45,000 46,400 Subtotal $ 160,331 $ 165,200 $ 170,300 $ 175,500 $ 180,900 $ 186,500 Prop 218 Rate Period
Prepared by NBS
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Exhibit 1 (O&M), 12 of 55
CITY OF MADERA EXHIBIT 1

WATER RATE STUDY
Operating Revenue and Expenses
TABLE 11 : OPERATING EXPENSE FORECAST1 Budget
DESCRIPTION Basis 2021 2022 2023 2024 2025 2026
Interfund Charges
Interfund Charge - Facility Maintenance 8 $ 85,497 $ 85,500 $ 85,500 $ 85,500 $ 85,500 $ 85,500 Interfund Charge - Central Su. 8 1,175 1,200 1,200 1,200 1,200 1,200 Interfund Charge - Cost Distribution 8 170,000 170,000 170,000 170,000 170,000 170,000 Interfund Charge - Admin. Overhead 8 57,361 57,400 57,400 57,400 57,400 57,400 Interfund Charge - Vehicle Replacement 8 14,883 14,900 14,900 14,900 14,900 14,900 Interfund Charge - Vehicle Maintenance 8 15,219 15,200 15,200 15,200 15,200 15,200 Subtotal $ 344,135 $ 344,200 $ 344,200 $ 344,200 $ 344,200 $ 344,200 Functional Expenses
Water Conservation Program 1 $ 255,640 $ 255,600 $ 255,600 $ 255,600 $ 255,600 $ 255,600 Subtotal $ 255,640 $ 255,600 $ 255,600 $ 255,600 $ 255,600 $ 255,600 Special Payments
OPEB Obligation Expense 4 $ 22,900 $ 24,000 $ 25,200 $ 26,500 $ 27,800 $ 29,200 Pension Expense-GASB 68 4 58,390 61,300 64,400 67,600 71,000 74,600 Subtotal $ 81,290 $ 85,300 $ 89,600 $ 94,100 $ 98,800 $ 103,800 Transfer Out
Transfer Out - Insurance Rese. 8 $ 8,490 $ 8,500 $ 8,500 $ 8,500 $ 8,500 $ 8,500 Subtotal $ 8,490 $ 8,500 $ 8,500 $ 8,500 $ 8,500 $ 8,500 Sub-Total: Water Quality Control $ 1,237,952 $ 1,266,400 $ 1,296,300 $ 1,327,400 $ 1,360,100 $ 1,394,200 Depreciation (Non-cash item left out of analysis)3
Depreciation/Replacement 8 $ 14,012 $ 14,000 $ 14,000 $ 14,000 $ 14,000 $ 14,000 Subtotal $ 14,012 $ 14,000 $ 14,000 $ 14,000 $ 14,000 $ 14,000 Prop 218 Rate Period
Prepared by NBS
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Exhibit 1 (O&M), 13 of 55
CITY OF MADERA EXHIBIT 1

WATER RATE STUDY
Operating Revenue and Expenses
TABLE 12 : OPERATING EXPENSE FORECAST1 Budget
DESCRIPTION Basis 2021 2022 2023 2024 2025 2026

WATER CONSERVATION PROGRAM
Salaries & Benefits
Salaries / Full-Time 3 $ 106,208 $ 111,500 $ 117,100 $ 123,000 $ 129,200 $ 135,700 Salaries / Uniform Pay 3 250 300 300 300 300 300
Public Employees Retirement 4 16,023 16,800 17,600 18,500 19,400 20,400 Long Term Disability Insurance 4 355 400 400 400 400 400 Life Insurance Premiums 4 105 100 100 100 100 100
Workers Compensation Insurance 4 10,100 10,600 11,100 11,700 12,300 12,900 Medicare Tax - Employer's Share 4 1,572 1,700 1,800 1,900 2,000 2,100 Unfunded Accrued Liability 4 29,004 30,500 32,000 33,600 35,300 37,100 Deferred Compensation/Full-Time 3 4,460 4,700 4,900 5,100 5,400 5,700 Unemployment Insurance 4 420 400 400 400 400 400
Section 125 Benefit Allowance 4 23,367 24,500 25,700 27,000 28,400 29,800 Subtotal $ 191,864 $ 201,500 $ 211,400 $ 222,000 $ 233,200 $ 244,900 Materials & Services
Advertising/Other 5 $ 22,618 $ 23,300 $ 24,000 $ 24,700 $ 25,400 $ 26,200 Subtotal $ 22,618 $ 23,300 $ 24,000 $ 24,700 $ 25,400 $ 26,200 Interfund Charges
Interfund Charge - Admin. Overhead 8 $ 17,734 $ 17,700 $ 17,700 $ 17,700 $ 17,700 $ 17,700 Subtotal $ 17,734 $ 17,700 $ 17,700 $ 17,700 $ 17,700 $ 17,700 Functional Expenses
Water Conservation Program 1 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 Subtotal $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 Special Payments
OPEB Obligation Expense 4 $ (2,263) $ (2,400) $ (2,500) $ (2,600) $ (2,700) $ (2,800) Pension Expense-GASB 68 4 27,751 29,100 30,600 32,100 33,700 35,400 Subtotal $ 25,488 $ 26,700 $ 28,100 $ 29,500 $ 31,000 $ 32,600 Transfer Out
Transfer Out - Insurance Rese. 8 $ 3,675 $ 3,700 $ 3,700 $ 3,700 $ 3,700 $ 3,700 Subtotal $ 3,675 $ 3,700 $ 3,700 $ 3,700 $ 3,700 $ 3,700 Sub-Total: Water Conservation Program $ 361,379 $ 372,900 $ 384,900 $ 397,600 $ 411,000 $ 425,100 Prop 218 Rate Period
Prepared by NBS
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Exhibit 1 (O&M), 14 of 55
CITY OF MADERA EXHIBIT 1

WATER RATE STUDY
Operating Revenue and Expenses
TABLE 13 : OPERATING EXPENSE FORECAST1 Budget
DESCRIPTION Basis 2021 2022 2023 2024 2025 2026

WATER DEBT SERVICE & REVENUE BONDS
Materials & Services
Contracted Services 8 $ 4,500 $ 4,500 $ 4,500 $ 4,500 $ 4,500 $ 4,500 Subtotal $ 4,500 $ 4,500 $ 4,500 $ 4,500 $ 4,500 $ 4,500 Sub-Total: Water Capital Outlay $ 4,500 $ 4,500 $ 4,500 $ 4,500 $ 4,500 $ 4,500 Depreciation (Non-cash item left out of analysis)3
Amortization 8 $ 3,352 $ 3,400 $ 3,400 $ 3,400 $ 3,400 $ 3,400 Subtotal $ 3,352 $ 3,400 $ 3,400 $ 3,400 $ 3,400 $ 3,400 GRAND TOTAL: WATER OPERATING EXPENSES $ 6,919,425 $ 7,258,284 $ 7,511,453 $ 7,767,973 $ 8,301,238 $ 8,590,059 TABLE 14 : FORECASTING ASSUMPTIONS
INFLATION FACTORS4 Basis 2021 2022 2023 2024 2025 2026
Customer Growth 1 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Water Supply 2 5.00% 5.00% 5.00% 5.00% 5.00% 5.00%
Salaries 3 5.00% 5.00% 5.00% 5.00% 5.00% 5.00%
Benefits 4 5.00% 5.00% 5.00% 5.00% 5.00% 5.00%
General Inflation 5 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% Fuel 6 5.00% 5.00% 5.00% 5.00% 5.00% 5.00%
Electricity 7 5.00% 5.00% 5.00% 5.00% 5.00% 5.00%
No Escalation 8 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

1. Revenue and expenses for FY 2019/20 through FY 2020/21 are from source file: Enterprise Funds Budget 2020-21.pdf, pages 21-32.

SGMA costs in expenses from source file: Future SGMA Costs.docx

2. Interest income is calculated in the Financial Plan and excluded from this table.

3. Depreciation expense is not considered in this projection since it is not a cash expense.

4. Inflation factor values follow previous assumptions from 2015 Rate Study.

Source file: Rate Study 2015.pdf, Table 1-1, Page 12.

Prop 218 Rate Period
Prepared by NBS
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Exhibit 1 (O&M), 15 of 55
CITY OF MADERA EXHIBIT 2

WATER RATE STUDY
Capital Improvement Plan Expenditures
TABLE 15 : CAPITAL FUNDING SUMMARY 5-Year Rate Period
CAPITAL FUNDING FORECAST Budget
FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Grants1
$ 779,663 $ - $ 2,500,000 $ - $ - $ -
Use of Capacity Reserve Fund2
98,953 155,367 155,367 155,367 155,367 155,367
Use of American Rescue Plan Proceeds3
- 1,380,000 4,620,000 - - -
Use of Capital Expenditure Reserve Fund 5,500,000 6,500,000 11,500,000 2,000,000 2,000,000 2,000,000 Rate Revenue 649,884 1,948,133 6,894,764 927,771 477,227 - Total Sources of Capital Funds $ 7,028,500 $ 9,983,500 $25,670,131 $ 3,083,138 $ 2,632,594 $ 2,155,367

1. Grant Funding is per source file: Enterprise Funds Budget 2020-21.pdf, pages 21-32.

FY 2022/23 grant from updated CIP file: Water CIP Table ARPA.xlsx.

2. Capacity Reserve Fund to fund some projects used for future customers only per Water CIP Table ARPA.xlsx.

This amount drains the DIF fund in order to contribute to projects over time.

3. The City was awarded American Rescue Plan Act funds in which $6 million is allocated to water capital projects.

Funding Sources:

Projected
Prepared by NBS
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Exhibit 2 (CIP), 16 of 55
CITY OF MADERA EXHIBIT 2

WATER RATE STUDY
Capital Improvement Plan Expenditures

CAPITAL IMPROVEMENT PROGRAM
TABLE 16 : CAPITAL IMPROVEMENT PROGRAM COSTS (IN CURRENT-YEAR DOLLARS) 1 Project # Water System Improvements 2021 2022 2023 2024 2025 2026 W-00000 Engineering Support for Water
Projects
$ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 25,000
Other Items Identified from Public
Works
- - - - - -
Planning, Studies, Reports - - - - - -
W-STDY-1Water Feasibility Project - New Water
Supply
- - - - - -
W-STDY-2Water Distribution System Conditon
Assessment Study 106,000
- - - - -
W-STDY-2Water Distribution System Conditon
Assessment Study 240,000
- - - - -
W-STDY-3W-STDY-3: Asset Management
Software 150,000
- - - - -
MUP-UDIIMaster Plan Update - - - 300,000
Major O&M Projects - - - - - -
W-03 Water Main Upgrades - Locations 1-
12 115,000 835,000 - - - -
W-04 Water Main Upgrades - Locations 13-
23 135,000 1,380,000 - - - -
W-09 System Upgrade - River Crossing @
Gateway
283,000 - - - - -
W-22 Water Tower Recoating 20,000 1,370,000 - - - -
W-26 Water Tower Demolition 480,000 - - - - -
W-GW-005Energy Efficient Upgrades at Well
Sites
106,000 - - - - -
W-29 Valve replacement Down town area
26 valves 130,000
- - - - -
W-31 Manual Read Meter Replacement /
Commercial Meter Replacement 870,000 270,000 335,000 335,000 335,000 335,000 W-33 Meter Replacement Program 920,000 55,000 530,000 540,000 550,000 - W-34 South St Water Tower Exterior Rehab 35,000 265,000 - - - - W-36 4th/Gateway Line & Valve 60,000 440,000 - - - -
W-38 Well 27 Rehabilitation 30,000 290,000 - - - -
tbd Leak Repair Project identified from
Condition Assessment 80,000 -
- - - -
tbd Dunham Lewis Water Main
Rehabilitation
- - - - - -
tbd Year 1 Pipeline Replacement Project
from Condition Assessment 1,100,000 -
- - - -
tbd Year 2 Pipeline Replacement from
Project Condition Assessment
- 1,100,000 -
Average Annual R&R CIP -
Placeholder
- - 1,300,000 - 1,300,000 1,300,000
possible M&O 3 new chlorine analyzers &
generators, 10-year life 175,000 - 175,000 175,000 175,000 175,000 New Capital Projects - - - - - -
W-06 System Upgrades, H St to Madera
Ave
15,000 400,000 - - - -
W-08 Water Main Upgrades - 10th St. 20,000 1,040,000 - - - - Prepared by NBS
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Exhibit 2 (CIP), 17 of 55
I
CITY OF MADERA EXHIBIT 2

WATER RATE STUDY
Capital Improvement Plan Expenditures
New Wells - Replacement of
Diminished Production Capacity - - - - - -
W-32
Meter Installation - continue
installation of meters on unmetered
services
- 1,240,000 - - - -
Master Plan Recommendations - - - - - -
PSW-45 Pipe, Almond Ave, From Pine St to
Stadium Rd - - 88,000 188,000 - -
R-000072 Sharon Blvd Pipeline, Love's
Reimbursement - 48,500 - - - -
W-GW-0024Loves Well 2,000,000 - - - - -
GW-002 New Well - Ellis/Chapin Well 35 - - - - - -
GW-003 Well, Well No. 36, Hwy 145 and
Indigo Dr 120,000 - 2,200,000 - - -
T-1 Above Ground Storage 7 MG Tank at
Ave. 17 & RD. 27
868,000 - 9,000,000 - - -
PS-1 Pump Station for Tank at Ave. 17 &
Road 27 462,000 - 6,270,000 - - -
PNE-4 Pipe, Lake Street (Road 27) 24" from
Ellis to Avenue 17 85,000 - 615,000 - - -
W-37 Northeast Water Transmission Main 430,000 - 3,025,200 - - - W-GW-001New Well 37 Granada north of
Cleveland aka GW-4 in Master Plan 50,000 - 1,070,000 - - - Total: CIP Program Costs (Current-Year Dollars) $ 7,028,500 $ 9,740,000 $24,433,200 $ 2,863,000 $ 2,385,000 $ 1,835,000 Prepared by NBS
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Exhibit 2 (CIP), 18 of 55
CITY OF MADERA EXHIBIT 2

WATER RATE STUDY
Capital Improvement Plan Expenditures
TABLE 17 : CAPITAL IMPROVEMENT PROGRAM COSTS (IN FUTURE-YEAR DOLLARS) 2 Project Description 2021 2022 2023 2024 2025 2026
W-00000 Engineering Support for Water
Projects
$ 25,625 25,000 $ 26,266 $ 26,922 $ 27,595 $ 28,285 $
--
Other Items Identified from Public
Works - - - - - -
Planning, Studies, Reports - - - - - -
W-STDY-1Water Feasibility Project - New Water
Supply - - - - - -
W-STDY-2Water Distribution System Conditon
Assessment Study - 106,000 - - - -
W-STDY-2Water Distribution System Conditon
Assessment Study - 240,000 - - - -
W-STDY-3W-STDY-3: Asset Management
Software - 150,000 - - - -
MUP-UDIIMaster Plan Update - - - 323,067 - -
Major O&M Projects - - - - - -
W-03 Water Main Upgrades - Locations 1-
12 855,875 115,000 - - - -
W-04 Water Main Upgrades - Locations 13-
23 1,414,500 135,000 - - - -
W-09 System Upgrade - River Crossing @
Gateway
- 283,000 - - - -
W-22 Water Tower Recoating 20,000 1,404,250 - - - -
W-26 Water Tower Demolition 480,000 - - - - -
W-GW-005Energy Efficient Upgrades at Well
Sites
- 106,000 - - - -
W-29 Valve replacement Down town area
26 valves - 130,000 - - - -
W-31 Manual Read Meter Replacement /
Commercial Meter Replacement 276,750 870,000 351,959 360,758 369,777 379,022 W-33 Meter Replacement Program 920,000 56,375 556,831 581,521 607,097 - W-34 South St Water Tower Exterior Rehab 271,625 35,000 - - - - W-36 4th/Gateway Line & Valve 60,000 451,000 - - - -
W-38 Well 27 Rehabilitation 30,000 297,250 - - - -
tbd Leak Repair Project identified from
Condition Assessment 82,000 - - - - -
tbd Dunham Lewis Water Main
Rehabilitation - - - - - -
tbd Year 1 Pipeline Replacement Project
from Condition Assessment 1,127,500 - - - - -
tbd Year 2 Pipeline Replacement from
Project Condition Assessment - - 1,155,688 - - -
--
Average Annual R&R CIP -
Placeholder - - - 1,399,958 1,434,957 1,470,831
possible M&O 3 new chlorine analyzers &
generators, 10-year life 179,375 - 183,859 188,456 193,167 197,996 New Capital Projects - - - - - -
W-06 System Upgrades, H St to Madera
Ave
410,000 15,000 - - - -
W-08 Water Main Upgrades - 10th St. 20,000 1,066,000 - - - - Prepared by NBS
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Exhibit 2 (CIP), 19 of 55
CITY OF MADERA EXHIBIT 2

WATER RATE STUDY
Capital Improvement Plan Expenditures
--
New Wells - Replacement of
Diminished Production Capacity - - - - - -
W-32
Meter Installation - continue
installation of meters on unmetered
services
- 1,240,000 - - - -
Master Plan Recommendations - - - - - -
PSW-45 Pipe, Almond Ave, From Pine St to
Stadium Rd - - 92,455 202,455 - -
R-000072 Sharon Blvd Pipeline, Love's
Reimbursement - 48,500 - - - -
W-GW-0024Loves Well 2,000,000 - - - - -
GW-002 New Well - Ellis/Chapin Well 35 - - - - - -
GW-003 Well, Well No. 36, Hwy 145 and
Indigo Dr 123,000 - 2,311,375 - - -
T-1 Above Ground Storage 7 MG Tank at
Ave. 17 & RD. 27
889,700 - 9,455,625 - - -
PS-1 Pump Station for Tank at Ave. 17 &
Road 27 473,550 - 6,587,419 - - -
PNE-4 Pipe, Lake Street (Road 27) 24" from
Ellis to Avenue 17 87,125 - 646,134 - - -
W-37 Northeast Water Transmission Main 440,750 - 3,178,351 - - - W-GW-001New Well 37 Granada north of
Cleveland aka GW-4 in Master Plan 51,250 - 1,124,169 - - - Total: CIP Program Costs (Future-Year Dollars) $ 7,028,500 $ 9,983,500 $25,670,131 $ 3,083,138 $ 2,632,594 $ 2,076,134 Prepared by NBS
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Exhibit 2 (CIP), 20 of 55
CITY OF MADERA EXHIBIT 2

WATER RATE STUDY
Capital Improvement Plan Expenditures
TABLE 18 : FORECASTING ASSUMPTIONS
Economic Variables 2021 2022 2023 2024 2025 2026

0.00% 2.50% 2.50% 2.50% 2.50% 2.50%

1.00 1.03 1.05 1.08 1.10 1.13

1. Estimated capital improvement project costs found in source files: Water CIP Table ARPA.xlsx

2. Capital improvement projects are inflated to future year estimated costs with ENR CCI for the region.

3. Construction inflator is based on the most current 10 year average of the Engineering News-Record Construction Cost Index.

Source: www.enr.com/economics (August 2010 to August 2020).

Annual Construction Cost Inflation, Per
Engineering News Record3
Cumulative Construction Cost Multiplier from
2021
Prepared by NBS
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Exhibit 2 (CIP), 21 of 55

I I I I I I I
CITY OF MADERA EXHIBIT 3

WATER RATE STUDY
Debt Service
TABLE 19

ASSESSMENT DISTRICT DEBT OBLIGATIONS
Annual Repayment Schedules: FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 2015 Water Revenue Bonds ($2,025,000)1
Principal Payment $ 80,000 $ 85,000 $ 85,000 $ 90,000 $ 95,000 $ 100,000 Interest Payment 64,010 61,050 57,905 54,760 51,430 47,915 Subtotal: Annual Debt Service $ 144,010 $ 146,050 $ 142,905 $ 144,760 $ 146,430 $ 147,915 Coverage Requirement ($-Amnt above annual payment) 120% 120% 120% 120% 120% 120% Reserve Requirement $ - $ - $ - $ - $ - $ -
2019 Water Revenue Bonds ($9,016,903)2
Principal Payment $ 409,781 $ 418,148 $ 435,546 $ 447,120 $ 457,908 $ 467,850 Interest Payment 225,466 214,593 203,438 191,864 179,989 167,834 Subtotal: Annual Debt Service $ 635,247 $ 632,741 $ 638,984 $ 638,984 $ 637,897 $ 635,684 Coverage Requirement ($-Amnt above annual payment) 120% 120% 120% 120% 120% 120% Reserve Requirement $ - $ - $ - $ - $ - $ -

1. Water revenue bonds due to mature in 2036. Source file: 2015 Water Amortization Schedule.pdf Reserve Requirement not required per Bond Document: Water Refunding 2015 3rd Install.pdf , page 14.

2. Water revenue bonds due to mature in 2037. Source file: Water_Refunding 2019 Amortization Schedule.pdf Refunded the Water Revenue Bonds, Series 2010. Source file: Water_Refunding 2019 4th Install.pdf TABLE 20 : EXISTING ANNUAL DEBT OBLIGATIONS TO BE SATISFIED BY WATER RATES Existing Annual Debt Service $ 779,257 $ 778,791 $ 781,889 $ 783,744 $ 784,327 $ 783,599 Existing Annual Coverage Requirement 120% 120% 120% 120% 120% 120% Existing Debt Reserve Target $ - $ - $ - $ - $ - $ -
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Exhibit 3 (Debt), 22 of 55

CITY OF MADERA

WATER RATE STUDY
Projected Water Rates Under Existing Rate Schedule
TABLE 21 : CURRENT RATES
Current Rates Effective
Jan. 26, 2020
Monthly Fixed Charge1
5/8 inch $16.88
3/4 inch $19.09
1 inch $23.51
1 1/2 inch $34.56
2 inch $47.82
3 inch $89.81
4 inch $151.69
6 inch $299.76
8 inch $542.86
Volumetric Charge, per CCF1,2
Residential Tiered Rates
Tier 1 0-10 $1.93
Tier 2 11-33 $2.40
Tier 3 34+ $3.68
Multi-Residential Tiered Rates
Tier 1 0-10 $2.03
Tier 2 11+ $2.88
Non-Residential
Uniform Rate $2.41

1. Combination of monthly service fee and variable use charge.

Source file: 2543_001 Water Rates 1.26.19 to 1.26.20.pdf

2. CCF = Hundred Cubic Feet or 748.05 gallons.

Prepared by NBS
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Exhibit 4 (Current Rates), 23 of 55
CITY OF MADERA Function & Classification

WATER RATE STUDY
Cost of Service Analysis
TABLE 22 : CLASSIFICATION OF EXPENSES FOR FY 2021/22
Classification of Expenses
FY 2021/22 (COM) (CON) (CAP) (CA) (COM) (CON) (CAP) (CA)

UTILITY BILLING AND WATER
Salaries & Benefits
Salaries / Full-Time $ 299,600 $ - $ - $ - $ 299,600 0.0% 0.0% 0.0% 100.0% Salaries / Auto & Expense 100 - - - 100 0.0% 0.0% 0.0% 100.0% Public Employees Retirement 67,284 - - - 67,284 0.0% 0.0% 0.0% 100.0% Long Term Disability Insurance 1,000 - - - 1,000 0.0% 0.0% 0.0% 100.0% Life Insurance Premiums 400 - - - 400 0.0% 0.0% 0.0% 100.0% Workers Compensation Insurance 26,200 - - - 26,200 0.0% 0.0% 0.0% 100.0% Medicare Tax-Employer's Share 4,300 - - - 4,300 0.0% 0.0% 0.0% 100.0% Unfunded Accrued Liability 54,100 - - - 54,100 0.0% 0.0% 0.0% 100.0% Deferred Comp/Full Time 10,500 - - - 10,500 0.0% 0.0% 0.0% 100.0% Unemployment Insurance 1,100 - - - 1,100 0.0% 0.0% 0.0% 100.0% Section 125 Benefit Allowance 85,500 - - - 85,500 0.0% 0.0% 0.0% 100.0% Subtotal $ 550,084 $ - $ - $ - $ 550,084
Materials & Services
Telephone & Fax Charges $ 8,200 $ - $ - $ - $ 8,200 0.0% 0.0% 0.0% 100.0% Advertising/Bids & Notices 500 - - - 500 0.0% 0.0% 0.0% 100.0% Office Supplies/Expendable 6,200 - - - 6,200 0.0% 0.0% 0.0% 100.0% Postage/Other Mailing 41,200 - - - 41,200 0.0% 0.0% 0.0% 100.0% Customer Relations 1,500 - - - 1,500 0.0% 0.0% 0.0% 100.0% Other Administrative Expenses 61,800 - - - 61,800 0.0% 0.0% 0.0% 100.0% Election Costs 30,900 - - - 30,900 0.0% 0.0% 0.0% 100.0% Misc. Expenses 3,100 - - - 3,100 0.0% 0.0% 0.0% 100.0%
Subtotal $ 153,400 $ - $ - $ - $ 153,400
Conservation Customer Basis of Classification Budget Categories Total Revenue
Requirements Commodity Capacity
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Funct. & Classification, 24 of 55
CITY OF MADERA Function & Classification

WATER RATE STUDY
Cost of Service Analysis
TABLE 23 : CLASSIFICATION OF EXPENSES FOR FY 2021/22
Classification of Expenses
FY 2021/22 (COM) (CON) (CAP) (CA) (COM) (CON) (CAP) (CA) Central Su. $ 100 $ - $ - $ - $ 100 0.0% 0.0% 0.0% 100.0% Admin. Ove. 42,000 - - - 42,000 0.0% 0.0% 0.0% 100.0%
Computer Maintenance 34,200 - - - 34,200 0.0% 0.0% 0.0% 100.0% Computer R. 7,700 - - - 7,700 0.0% 0.0% 0.0% 100.0%
Motor Rental. 3,100 - - - 3,100 0.0% 0.0% 0.0% 100.0%
Subtotal $ 87,100 $ - $ - $ - $ 87,100
Special Payments
OPEB Obligation Expense $ 1,700 $ - $ - $ - $ 1,700 0.0% 0.0% 0.0% 100.0% Pension Expense-GASB 68 75,400 - - - 75,400 0.0% 0.0% 0.0% 100.0% Interest Expense 36,100 - - - 36,100 0.0% 0.0% 0.0% 100.0% Subtotal $ 113,200 $ - $ - $ - $ 113,200
Capital Outlay
Other Operations Expense $ 800 $ - $ - $ - $ 800 0.0% 0.0% 0.0% 100.0% Subtotal $ 800 $ - $ - $ - $ 800
Transfer Out
Transfer Out - Insurance Rese. $ 9,400 $ - $ - $ - $ 9,400 0.0% 0.0% 0.0% 100.0% Subtotal $ 9,400 $ - $ - $ - $ 9,400
Sub-Total: Utility Billing and Water $ 913,984 $ - $ - $ - $ 913,984 0.0% 0.0% 0.0% 100.0% Conservation Capacity Customer Basis of Classification Budget Categories Total Revenue
Requirements Commodity
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Funct. & Classification, 25 of 55
CITY OF MADERA Function & Classification

WATER RATE STUDY
Cost of Service Analysis
TABLE 24 : CLASSIFICATION OF EXPENSES FOR FY 2021/22
Classification of Expenses, continued
FY 2021/22 (COM) (CON) (CAP) (CA) (COM) (CON) (CAP) (CA)

WATER MAINTENANCE AND OPERATIONS
Salaries & Benefits
Salaries / Full-Time $ 604,300 $ 453,225 $ - $ 90,645 $ 60,430 75.0% 0.0% 15.0% 10.0% Salaries / Overtime 42,000 31,500 - 6,300 4,200 75.0% 0.0% 15.0% 10.0% Salaries / Uniform Pay 1,300 975 - 195 130 75.0% 0.0% 15.0% 10.0% Public Employees Retirement 80,200 60,150 - 12,030 8,020 75.0% 0.0% 15.0% 10.0% Long Term Disability Insurance 1,900 1,425 - 285 190 75.0% 0.0% 15.0% 10.0% Life Insurance Premiums 700 525 - 105 70 75.0% 0.0% 15.0% 10.0% Workers Compensation Insurance 61,500 46,125 - 9,225 6,150 75.0% 0.0% 15.0% 10.0% Medicare Tax - Employer's Share 9,400 7,050 - 1,410 940 75.0% 0.0% 15.0% 10.0% Unfunded Accrued Liability 126,800 95,100 - 19,020 12,680 75.0% 0.0% 15.0% 10.0% Deferred Compensation/Part-Time - - - - - 75.0% 0.0% 15.0% 10.0% Deferred Compensation/Full-Time 20,500 15,375 - 3,075 2,050 75.0% 0.0% 15.0% 10.0% Unemployment Insurance 2,300 1,725 - 345 230 75.0% 0.0% 15.0% 10.0% Section 125 Benefit Allowance 104,500 78,375 - 15,675 10,450 75.0% 0.0% 15.0% 10.0% Subtotal $ 1,055,400 $ 791,550 $ - $ 158,310 $ 105,540
Materials & Services
Gas & Electric Utilities $ 1,680,000 $ 1,680,000 $ - $ - $ - 100.0% 0.0% 0.0% 0.0% Telephone & Fax Charges 8,900 6,675 - 1,335 890 75.0% 0.0% 15.0% 10.0% Advertising/Other 1,000 750 - 150 100 75.0% 0.0% 15.0% 10.0% Professional Dues 2,200 1,650 - 330 220 75.0% 0.0% 15.0% 10.0% Office Supplies/Expendable 1,500 1,125 - 225 150 75.0% 0.0% 15.0% 10.0% Postage/Other Mailing Charge 800 600 - 120 80 75.0% 0.0% 15.0% 10.0% Vehicle Fuel, Supplies & Maint. 35,500 26,625 - 5,325 3,550 75.0% 0.0% 15.0% 10.0% Contracted Services 267,800 200,850 - 40,170 26,780 75.0% 0.0% 15.0% 10.0% Taxes & Assessments 9,100 6,825 - 1,365 910 75.0% 0.0% 15.0% 10.0% Conference/Training/Education 18,500 13,875 - 2,775 1,850 75.0% 0.0% 15.0% 10.0% Maintenance/Other Supplies 139,100 104,325 - 20,865 13,910 75.0% 0.0% 15.0% 10.0% Subtotal $ 2,164,400 $ 2,043,300 $ - $ 72,660 $ 48,440
Customer Basis of Classification Budget Categories
Total Revenue
Requirements Commodity Capacity Conservation
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Funct. & Classification, 26 of 55
CITY OF MADERA Function & Classification

WATER RATE STUDY
Cost of Service Analysis
TABLE 25 : CLASSIFICATION OF EXPENSES FOR FY 2021/22
Classification of Expenses, continued
FY 2021/22 (COM) (CON) (CAP) (CA) (COM) (CON) (CAP) (CA) Interfund Charges
Interfund Charge - Facility Maintenance $ 130,700 $ 98,025 $ - $ 19,605 $ 13,070 75.0% 0.0% 15.0% 10.0% Interfund Charge - Central Su. 37,700 28,275 - 5,655 3,770 75.0% 0.0% 15.0% 10.0% Interfund Charge - Cost Distribution 214,900 161,175 - 32,235 21,490 75.0% 0.0% 15.0% 10.0% Interfund Charge - Admin. Overhead 303,100 227,325 - 45,465 30,310 75.0% 0.0% 15.0% 10.0% Interfund Charge - Vehicle Replacement 85,000 63,750 - 12,750 8,500 75.0% 0.0% 15.0% 10.0% Interfund Charge - Vehicle Maintenance 66,100 49,575 - 9,915 6,610 75.0% 0.0% 15.0% 10.0% Interfund Charge - Comp. Maintenance 88,400 66,300 - 13,260 8,840 75.0% 0.0% 15.0% 10.0% Interfund Charge - Computer 19,300 14,475 - 2,895 1,930 75.0% 0.0% 15.0% 10.0% Interfund Charge - Software 2,100 1,575 - 315 210 75.0% 0.0% 15.0% 10.0% Interfund Charge - Motor Rental. 4,700 3,525 - 705 470 75.0% 0.0% 15.0% 10.0% Subtotal $ 952,000 $ 714,000 $ - $ 142,800 $ 95,200
Five-Year Update
GSP Annual Report $ 35,000 $ 26,250 $ - $ 5,250 $ 3,500 75.0% 0.0% 15.0% 10.0% Point of Contact - GSP 12,500 9,375 - 1,875 1,250 75.0% 0.0% 15.0% 10.0% Data Management Software 10,000 7,500 - 1,500 1,000 75.0% 0.0% 15.0% 10.0% Regional Water Management Group 9,000 6,750 - 1,350 900 75.0% 0.0% 15.0% 10.0% Subtotal $ 66,500 $ 49,875 $ - $ 9,975 $ 6,650
Special Payments
Liability/Property Insurance $ 160,500 $ 120,375 $ - $ 24,075 $ 16,050 75.0% 0.0% 15.0% 10.0% Retiree Insurance Premiums 2,100 1,575 - 315 210 75.0% 0.0% 15.0% 10.0% OPEB Obligation Expense 46,300 34,725 - 6,945 4,630 75.0% 0.0% 15.0% 10.0% Pension Expense-GASB 68 173,200 129,900 - 25,980 17,320 75.0% 0.0% 15.0% 10.0% Subtotal $ 382,100 $ 286,575 $ - $ 57,315 $ 38,210
Transfer Out
Transfer Out $ 60,000 $ 45,000 $ - $ 9,000 $ 6,000 75.0% 0.0% 15.0% 10.0% Transfer Out - Insurance Rese. 20,100 15,075 - 3,015 2,010 75.0% 0.0% 15.0% 10.0% Subtotal $ 80,100 $ 60,075 $ - $ 12,015 $ 8,010
Sub-Total: Water Maintenance and Operations $ 4,700,500 $ 3,945,375 $ - $ 453,075 $ 302,050 83.9% 0.0% 9.6% 6.4% Budget Categories
Total Revenue
Requirements Commodity Conservation Capacity Customer Basis of Classification Prepared by NBS
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Funct. & Classification, 27 of 55
CITY OF MADERA Function & Classification

WATER RATE STUDY
Cost of Service Analysis
TABLE 26 : CLASSIFICATION OF EXPENSES FOR FY 2021/22
Classification of Expenses, continued
FY 2021/22 (COM) (CON) (CAP) (CA) (COM) (CON) (CAP) (CA)

WATER QUALITY CONTROL
Salaries & Benefits
Salaries / Full-Time $ 242,500 $ 121,250 $ - $ 121,250 $ - 50.0% 0.0% 50.0% 0.0% Salaries / Overtime 1,100 550 - 550 - 50.0% 0.0% 50.0% 0.0% Salaries / Uniform Pay 1,100 550 - 550 - 50.0% 0.0% 50.0% 0.0% Public Employees Retirement 31,000 15,500 - 15,500 - 50.0% 0.0% 50.0% 0.0% Long Term Disability Insurance 700 350 - 350 - 50.0% 0.0% 50.0% 0.0% Life Insurance Premiums 400 200 - 200 - 50.0% 0.0% 50.0% 0.0% Workers Compensation Insurance 23,200 11,600 - 11,600 - 50.0% 0.0% 50.0% 0.0% Medicare Tax - Employer's Share 3,700 1,850 - 1,850 - 50.0% 0.0% 50.0% 0.0% Unfunded Accrued Liability 44,700 22,350 - 22,350 - 50.0% 0.0% 50.0% 0.0% Deferred Compensation/Part-Time - - - - - 50.0% 0.0% 50.0% 0.0% Deferred Compensation/Full-Time 7,600 3,800 - 3,800 - 50.0% 0.0% 50.0% 0.0% Unemployment Insurance 1,100 550 - 550 - 50.0% 0.0% 50.0% 0.0% Section 125 Benefit Allowance 50,500 25,250 - 25,250 - 50.0% 0.0% 50.0% 0.0% Subtotal $ 407,600 $ 203,800 $ - $ 203,800 $ -
Materials & Services
Telephone & Fax Charges $ 2,600 $ 1,300 $ - $ 1,300 $ - 50.0% 0.0% 50.0% 0.0% Advertising/Bids & Notices 300 150 - 150 - 50.0% 0.0% 50.0% 0.0% Advertising/Other 2,600 1,300 - 1,300 - 50.0% 0.0% 50.0% 0.0% Professional Dues 200 100 - 100 - 50.0% 0.0% 50.0% 0.0% Office Supplies Expendable 2,200 1,100 - 1,100 - 50.0% 0.0% 50.0% 0.0% Postage/Other Mailing Charge 3,500 1,750 - 1,750 - 50.0% 0.0% 50.0% 0.0% Vehicle Fuel, Supplies & Maintenance 4,700 2,350 - 2,350 - 50.0% 0.0% 50.0% 0.0% Contracted Services 61,800 30,900 - 30,900 - 50.0% 0.0% 50.0% 0.0% Taxes and Assessments 38,900 19,450 - 19,450 - 50.0% 0.0% 50.0% 0.0% Conference/Training/Education 7,200 3,600 - 3,600 - 50.0% 0.0% 50.0% 0.0% Maintenance/Other Supplies 41,200 20,600 - 20,600 - 50.0% 0.0% 50.0% 0.0% Subtotal $ 165,200 $ 82,600 $ - $ 82,600 $ -
Budget Categories
Total Revenue
Requirements Commodity Conservation Basis of Classification Capacity Customer Prepared by NBS
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Funct. & Classification, 28 of 55
CITY OF MADERA Function & Classification

WATER RATE STUDY
Cost of Service Analysis
TABLE 27 : CLASSIFICATION OF EXPENSES FOR FY 2021/22
Classification of Expenses, continued
FY 2021/22 (COM) (CON) (CAP) (CA) (COM) (CON) (CAP) (CA) Interfund Charge - Facility Maintenance $ 85,500 $ 42,750 $ - $ 42,750 $ - 50.0% 0.0% 50.0% 0.0% Interfund Charge - Central Su. 1,200 600 - 600 - 50.0% 0.0% 50.0% 0.0% Interfund Charge - Cost Distribution 170,000 85,000 - 85,000 - 50.0% 0.0% 50.0% 0.0% Interfund Charge - Admin. Overhead 57,400 28,700 - 28,700 - 50.0% 0.0% 50.0% 0.0% Interfund Charge - Vehicle Replacement 14,900 7,450 - 7,450 - 50.0% 0.0% 50.0% 0.0% Interfund Charge - Vehicle Maintenance 15,200 7,600 - 7,600 - 50.0% 0.0% 50.0% 0.0% Subtotal $ 344,200 $ 172,100 $ - $ 172,100 $ -
Functional Expenses
Water Conservation Program $ 255,600 $ - $ 255,600 $ - $ - 0.0% 100.0% 0.0% 0.0% Subtotal $ 255,600 $ - $ 255,600 $ - $ -
Special Payments
OPEB Obligation Expense $ 24,000 $ 12,000 $ - $ 12,000 $ - 50.0% 0.0% 50.0% 0.0% Pension Expense-GASB 68 61,300 30,650 - 30,650 - 50.0% 0.0% 50.0% 0.0% Subtotal $ 85,300 $ 42,650 $ - $ 42,650 $ -
Transfer Out
Transfer Out - Insurance Rese. $ 8,500 $ 4,250 $ - $ 4,250 $ - 50.0% 0.0% 50.0% 0.0% Subtotal $ 8,500 $ 4,250 $ - $ 4,250 $ -
Sub-Total: Water Quality Control $ 1,266,400 $ 505,400 $ 255,600 $ 505,400 $ - 39.9% 20.2% 39.9% 0.0% Basis of Classification Budget Categories
Total Revenue
Requirements Commodity Conservation Capacity Customer
Prepared by NBS
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Funct. & Classification, 29 of 55
CITY OF MADERA Function & Classification

WATER RATE STUDY
Cost of Service Analysis
TABLE 28 : CLASSIFICATION OF EXPENSES FOR FY 2021/22
Classification of Expenses, continued
FY 2021/22 (COM) (CON) (CAP) (CA) (COM) (CON) (CAP) (CA)

WATER CONSERVATION PROGRAM
Salaries & Benefits
Salaries / Full-Time $ 111,500 $ 33,450 $ 72,475 $ - $ 5,575 30.0% 65.0% 0.0% 5.0% Salaries / Uniform Pay 300 90 195 - 15 30.0% 65.0% 0.0% 5.0% Public Employees Retirement 16,800 5,040 10,920 - 840 30.0% 65.0% 0.0% 5.0% Long Term Disability Insurance 400 120 260 - 20 30.0% 65.0% 0.0% 5.0% Life Insurance Premiums 100 30 65 - 5 30.0% 65.0% 0.0% 5.0% Workers Compensation Insurance 10,600 3,180 6,890 - 530 30.0% 65.0% 0.0% 5.0% Medicare Tax - Employer's Share 1,700 510 1,105 - 85 30.0% 65.0% 0.0% 5.0% Unfunded Accrued Liability 30,500 9,150 19,825 - 1,525 30.0% 65.0% 0.0% 5.0% Deferred Compensation/Full-Time 4,700 1,410 3,055 - 235 30.0% 65.0% 0.0% 5.0% Unemployment Insurance 400 120 260 - 20 30.0% 65.0% 0.0% 5.0% Section 125 Benefit Allowance 24,500 7,350 15,925 - 1,225 30.0% 65.0% 0.0% 5.0% Subtotal $ 201,500 $ 60,450 $ 130,975 $ - $ 10,075
Materials & Services
Advertising/Other $ 23,300 $ 6,990 $ 15,145 $ - $ 1,165 30.0% 65.0% 0.0% 5.0% Subtotal $ 23,300 $ 6,990 $ 15,145 $ - $ 1,165
Interfund Charges
Interfund Charge - Admin. Overhead $ 17,700 $ 5,310 $ 11,505 $ - $ 885 30.0% 65.0% 0.0% 5.0% Subtotal $ 17,700 $ 5,310 $ 11,505 $ - $ 885
Functional Expenses
Water Conservation Program $ 100,000 $ - $ 100,000 $ - $ - 0.0% 100.0% 0.0% 0.0% Subtotal $ 100,000 $ - $ 100,000 $ - $ -
Special Payments
OPEB Obligation Expense $ (2,400) $ (720) $ (1,560) $ - $ (120) 30.0% 65.0% 0.0% 5.0% Pension Expense-GASB 68 29,100 8,730 18,915 - 1,455 30.0% 65.0% 0.0% 5.0% Subtotal $ 26,700 $ 8,010 $ 17,355 $ - $ 1,335
Transfer Out
Transfer Out - Insurance Rese. $ 3,700 $ 1,110 $ 2,405 $ - $ 185 30.0% 65.0% 0.0% 5.0% Subtotal $ 3,700 $ 1,110 $ 2,405 $ - $ 185
Sub-Total: Water Conservation Program $ 372,900 $ 81,870 $ 277,385 $ - $ 13,645 22.0% 74.4% 0.0% 3.7% Basis of Classification Budget Categories
Total Revenue
Requirements Commodity Capacity Customer Conservation
Prepared by NBS
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Funct. & Classification, 30 of 55
CITY OF MADERA Function & Classification

WATER RATE STUDY
Cost of Service Analysis
TABLE 29 : CLASSIFICATION OF EXPENSES FOR FY 2021/22
Classification of Expenses, continued
FY 2021/22 (COM) (CON) (CAP) (CA) (COM) (CON) (CAP) (CA)

WATER DEBT SERVICE & REVENUE BONDS
Materials & Services
Contracted Services $ 4,500 $ 2,250 $ - $ 2,250 $ - 50.0% 0.0% 50.0% 0.0% Subtotal $ 4,500 $ 2,250 $ - $ 2,250 $ -
Sub-Total: Water Capital Outlay $ 4,500 $ 2,250 $ - $ 2,250 $ - 50.0% 0.0% 50.0% 0.0% Total Operating Expense $ 7,258,284 $ 4,534,895 $ 532,985 $ 960,725 $ 1,229,679 62.5% 7.3% 13.2% 16.9% Conservation Basis of Classification Budget Categories
Total Revenue
Requirements Commodity Capacity Customer
Prepared by NBS
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Funct. & Classification, 31 of 55

I I I I I I
CITY OF MADERA Function & Classification

WATER RATE STUDY
Cost of Service Analysis
TABLE 30 : CLASSIFICATION OF EXPENSES FOR FY 2021/22
Classification of Expenses, continued
FY 2021/22 (COM) (CON) (CAP) (CA) (COM) (CON) (CAP) (CA) Debt Service Payments
Existing Debt Service $ 778,791 $ 389,395 $ - $ 389,395 $ - 50.0% 0.0% 50.0% 0.0% Total Debt Service Payments $ 778,791 $ 389,395 $ - $ 389,395 $ - 50.0% 0.0% 50.0% 0.0% Capital Expenditures
Rate Funded Capital Expenses $ 1,948,133 $ 974,066 $ - $ 974,066 $ - 50.0% 0.0% 50.0% 0.0% TOTAL REVENUE REQUIREMENTS $ 9,985,208 $ 5,898,357 $ 532,985 $ 2,324,187 $ 1,229,679 59.1% 5.3% 23.3% 12.3% Less: Non-Rate Revenues

WATER UTILITY
Licenses & Permits
State SB1186 Fees/Business License $ (3,561) $ (2,104) $ (190) $ (829) $ (439) 59.1% 5.3% 23.3% 12.3% Infrastructure Cost Payback $ (5,937) $ (3,507) $ (317) $ (1,382) $ (731) 59.1% 5.3% 23.3% 12.3% Meter Amortization $ (10,000) $ (5,907) $ (534) $ (2,328) $ (1,232) 59.1% 5.3% 23.3% 12.3% Fines & Forfeiture
Late Payment/Other Penalty $ (196,650) $ (116,163) $ (10,497) $ (45,773) $ (24,217) 59.1% 5.3% 23.3% 12.3% Revenue/Water Patrol Fines $ (45,983) $ (27,163) $ (2,454) $ (10,703) $ (5,663) 59.1% 5.3% 23.3% 12.3% Charges for Services
Application Fee $ (34,547) $ (20,407) $ (1,844) $ (8,041) $ (4,254) 59.1% 5.3% 23.3% 12.3% Construction Usage Fee $ (7,860) $ (4,643) $ (420) $ (1,830) $ (968) 59.1% 5.3% 23.3% 12.3% Meter Setup/Relocation Fee $ (3,169) $ (1,872) $ (169) $ (738) $ (390) 59.1% 5.3% 23.3% 12.3% User Charges
Water Permits and Fees $ (1,647) $ (973) $ (88) $ (383) $ (203) 59.1% 5.3% 23.3% 12.3% Interest
Interest Income $ (415,410) $ (245,386) $ (22,174) $ (96,692) $ (51,158) 59.1% 5.3% 23.3% 12.3% Interfund Charges
Interfund Charges Revenue - Co $ (4,326) $ (2,555) $ (231) $ (1,007) $ (533) 59.1% 5.3% 23.3% 12.3% Refunds
Refunds & Reimbursements $ (2,246) $ (1,327) $ (120) $ (523) $ (277) 59.1% 5.3% 23.3% 12.3% Collection Recovery $ (1,938) $ (1,145) $ (103) $ (451) $ (239) 59.1% 5.3% 23.3% 12.3%

UTILITY BILLING AND WATER
Refunds
Refunds and Reimbursements $ (841) $ (497) $ (45) $ (196) $ (104) 59.1% 5.3% 23.3% 12.3% Collection Recovery $ - $ - $ - $ - $ - 59.1% 5.3% 23.3% 12.3% NET REVENUE REQUIREMENTS FOR FY 2021/22 $ 9,251,093 $ 5,464,708 $ 493,800 $ 2,153,312 $ 1,139,273 Allocation of Revenue Requirements 100.0% 59.1% 5.3% 23.3% 12.3% Commodity Capacity Customer Conservation Basis of Classification Budget Categories Total Revenue
Requirements
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Funct. & Classification, 32 of 55
CITY OF MADERA Function & Classification

WATER RATE STUDY
Cost of Service Analysis
TABLE 31 : ADJUSTMENT OF COST OF SERVICE ALLOCATION
Total Revenue
Requirements Commodity Conservation Capacity Customer
$ 11,919,552 $ 7,040,993 $ 636,235 $ 2,774,431 $ 1,467,894 100.0% 59.1% 5.3% 23.3% 12.3%
Average adjusted current revenue with rate
increases
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Funct. & Classification, 33 of 55
CITY OF MADERA Allocation Factors

WATER RATE STUDY
Water Cost of Service Analysis
TABLE 32
Development of the COMMODITY & CONSERVATION Allocation Factor Winter Annual Summer
Single-Family 2,253,906 63.4% 8 15 22
Multi-Family 467,097 13.1% 9 12 17
Commercial 679,591 19.1% 42 70 103
Industrial 37,010 1.0% 101 134 168
Irrigation 115,456 3.2% 44 141 261
Total 3,553,060 100%

1. Consumption is from January through December 2020.

Source files: September 2019 through August 2020: MAIS Meter Usage 12 Months_Manipulated.xlsx September-December 2020: 2020 SEP-DEC Munis Water Usage_Manipulated.xlsx Commodity Related Costs: These costs are associated with the total consumption (flow) of water over a specified period of time (e.g. annual).

TABLE 33
Development of the CAPACITY Allocation Factor
Customer Class
Average
Monthly Use
(hcf)
Peak Monthly
Use (hcf)2 Peaking Factor
Max Monthly
Capacity
Factor
Single-Family 187,825 286,177 1.52 63.9%
Multi-Family 38,925 54,661 1.40 12.2%
Commercial 56,633 84,950 1.50 19.0%
Industrial 3,084 4,013 1.30 0.9%
Irrigation 9,621 18,378 1.91 4.1%
Total 296,088 448,180 100%

2. Based on peak monthly data (peak day data not available). the maximum size of facilities required to meet this demand.

Capacity Related Costs: Costs associated with the maximum demand required at one point in time or Average Monthly Statistics Customer Class
Volume
(hcf)1
Percent of Total
Volume
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Allocation Factors, 34 of 55
CITY OF MADERA Allocation Factors

WATER RATE STUDY
Water Cost of Service Analysis
TABLE 34
Development of the CUSTOMER Allocation Factor
Customer Class
Number of
Meters1
Percent of Total
Accounts
Number of
Units1
Percent of
Total Units
Single-Family 12,663 89.8% 12,663 75.6%
Multi-Family 528 3.7% 3,183 19.0%
Commercial 813 5.8% 813 4.9%
Industrial 23 0.2% 23 0.1%
Irrigation 68 0.5% 68 0.4%
Total 14,095 100.0% 16,750 100.0%

1. Meter Count is from December 2020.

Customer Related Costs: Costs associated with having a customer on the water system. These costs vary with the addition or deletion of customers on the system. Examples: Meter-reading, Postage and billing.

TABLE 35 : SUMMARY OF COST OF SERVICE ALLOCATION OF WATER REVENUE REQUIREMENTS Commodity - Related Costs $ 7,040,993 59.1%
Conservation - Related Costs $ 636,235 5.3%
Capacity - Related Costs $ 2,774,431 23.3%
Customer - Related Costs $ 1,467,894 12.3%
Total $ 11,919,552 100%
Adjusted Net Revenue
Requirements
36% Fixed / 64% Variable
Functional
Category
Proposed Rates for FY 2021/22
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Allocation Factors, 35 of 55
CITY OF MADERA Allocation Factors

WATER RATE STUDY
Water Cost of Service Analysis
TABLE 36 : ALLOCATION OF ADJUSTED NET REVENUE REQUIREMENTS Net Revenue Requirements for FY 2021/22
Commodity -
Related Costs
Conservation -
Related Costs
Capacity -
Related Costs
Customer -
Related Costs
Single-Family $ 4,466,498 $ 403,600 $ 1,771,559 $ 1,109,728 $ 7,751,384 65.0% Multi-Family 925,633 83,642 338,377 278,944 1,626,595 13.6% Commercial 1,346,725 121,692 525,881 71,248 2,065,546 17.3% Industrial 73,342 6,627 24,844 2,016 106,828 0.9%
Irrigation 228,795 20,674 113,770 5,959 369,199 3.1%
Total Net Revenue Requirement $ 7,040,993 $ 636,235 $ 2,774,431 $ 1,467,894 $ 11,919,552 100% % of COS Net
Revenue
Req'ts
Customer Classes
Cost of Service
Net Rev.

Req'ts
Classification Components
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Allocation Factors, 36 of 55
CITY OF MADERA Proposed Fixed Charges

WATER RATE STUDY
Water Cost of Service Analysis/Rate Design
TABLE 37
Meter
Capacity
(gpm)
Equivalency
to 1 inch
5/8 inch 20 0.40
3/4 inch 30 0.60
1 inch 50 1.00

1.5 inch 100 2.00
2 inch 160 3.20
3 inch 320 6.40
4 inch 500 10.00
6 inch 1,000 20.00
8 inch 1,600 32.00

1. Meter flow rates are from AWWA M-1 Table B-1.

Meter Size
Standard Meters1
Displacement Meters
Compound Class I Meters
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Proposed Fixed Charges, 37 of 55
CITY OF MADERA Proposed Fixed Charges

WATER RATE STUDY
Water Cost of Service Analysis/Rate Design
TABLE 38 : CALCULATION OF MONTHLY FIXED METER SERVICE CHARGES Proposed Fixed Meter Charges for FY 2021/22
Number of Meters by
Class and Size1 5/8 inch 3/4 inch 1 inch 1 1/2 inch 2 inch 3 inch 4 inch 6 inch 8 inch Total Single-Family 1 2 12,369 34 229 12 16 - - 12,663
Multi-Family - 1 416 11 91 2 1 4 2 528
Commercial 1 4 597 29 146 14 17 4 1 813
Industrial - - 13 3 4 2 1 - - 23
Irrigation - - 46 3 14 3 2 - - 68
Total Meters/Accounts 2 7 13,441 80 484 33 37 8 3 14,095 Hydraulic Capacity Factor 2

0.40 0.60 1.00 2.00 3.20 6.40 10.00 20.00 32.00
Total Equivalent Meters 0.8 4.2 13,441 160 1,548.8 211.2 370 160 96 15,992 Monthly Fixed Service Charges
Customer Costs ($/Acct/month)3 $8.68 $8.68 $8.68 $8.68 $8.68 $8.68 $8.68 $8.68 $8.68 Capacity Costs ($/Acct/month)4
$5.78 $8.67 $14.46 $28.91 $46.26 $92.53 $144.57 $289.15 $462.64 Total Monthly Meter Charge $14.46 $17.35 $23.14 $37.59 $54.94 $101.21 $153.25 $297.83 $471.32

1. Number of meters by size and customer class for December 2020.

Source file: 2020 SEP-DEC Munis Water Usage_Manipulated.xlsx

2. Source file: AWWA Manual M1, "Principles of Water Rates, Fees, and Charges", Table B-1.

3. Customer costs are allocated to each customer by dividing the total customer costs by the total number of customers.

4. Capacity costs are allocated by meter size and the hydraulic capacity of the meter.

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Proposed Fixed Charges, 38 of 55

I I I I I I I I I I
CITY OF MADERA SFR Tier Breakpoints

WATER RATE STUDY
Water Cost of Service Analysis/Rate Design
TABLE 39 : SINGLE-FAMILY RESIDENTIAL TIER BREAKPOINT CONSUMPTION Consumption by Tier
Tier
Monthly
Breakpoint1
Annual Expected
Consumption2
Percentage of
Total SFR
Consumption
Tier 1 8 hcf 1,215,648 54% 8 Average Winter Usage
Tier 2 8+ hcf 1,038,258 46%
Total 2,253,906 100%

1. Tier 1 break point set to provide basic indoor water needs.

2. Consumption is from January through December 2020 for residential customers.

TABLE 40 : PEAK CAPACITY ALLOCATION FOR SINGLE-FAMILY RESIDENTIAL CUSTOMERS Development of the Single-Family Residential PEAK CAPACITY (MAX MONTH) Allocation Factors Tier
Annual
Consumption
(hcf)1
Additional
Capacity Required
(hcf)2
Percent
of Total
Tier 1 1,215,648 0 0.0%
Tier 2 1,038,258 1,038,258 100.0%
Total 1,038,258 100.0%

1. Consumption is from January through December 2020 for SFR customers.

2. This is the additional cumulative capacity to meet peak consumption at each tier.

3. Capacity allocated to the first tier represents the tier break multiplied by the number of customers.

4. This is the cumulative peak consumption up to the tier break; it represents capacity required to provide service to a given tier.

Proposed Tier Breakpoints
Description
Max Tier 1 Capacity 3
Peak up to Tier 2 4
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SFR Tier Breakpoints, 39 of 55
CITY OF MADERA SFR Tier Breakpoints

WATER RATE STUDY
Water Cost of Service Analysis/Rate Design
TABLE 41 : MULTI-FAMILY RESIDENTIAL TIER BREAKPOINT CONSUMPTION Consumption by Tier
Tier Monthly
Breakpoint
Expected
Consumption1
Percentage of
Total MFR
Consumption
Tier 1 8 hcf 305,568 65% 8 Average Winter Usage to match SFR Tier 2 8+ hcf 161,529 35%
Total 467,097 100%

1. Consumption is from January through December 2020 for MFR customers.

TABLE 42 : PEAK CAPACITY ALLOCATION FOR MULTI-FAMILY RESIDENTIAL CUSTOMERS Development of the Multi-Family Residential PEAK CAPACITY (MAX MONTH) Allocation Factors Tier
Annual
Consumption
(hcf)1
Additional
Capacity Required
(hcf)2
Additional
Capacity Factor
Tier 1 305,568 0 0.0%
Tier 2 161,529 161,529 100.0%
Total 161,529 100.0%

1. Consumption is from January through December 2020 for MFR customers.

2. This is the additional cumulative capacity to meet peak consumption at each tier.

3. Consumption assigned to Tier 1 is the max Tier 1 water use (Tier 1 breakpoint multiplied by the number Multi-Family customers).

4. This is the cumulative peak consumption up to the tier break; it represents cumulative peak use up to each tier.

Peak up to Tier 24
Description
Max Tier 1 Capacity3
Proposed Tier Breakpoints
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SFR Tier Breakpoints, 40 of 55
CITY OF MADERA Proposed Volume Charges

WATER RATE STUDY
Water Cost of Service Analysis/Rate Design
TABLE 43: UNIFORM VARIABLE WATER RATES
Proposed Volumetric Charges for FY 2021/22
Water
Consumption
(hcf/yr.)1
Commodity -
Related Costs
ConservationRelated Costs
Target Rev.

Req't from
Vol. Charges
Cost Per Unit
of Water
($/hcf)
a b c d = b+c d / a
Single-Family 2,253,906 4,466,498 $ 403,600 $ 4,870,097 $ $2.16 Multi-Family 467,097 925,633 83,642 1,009,275 $2.16
Commercial 679,591 1,346,725 121,692 1,468,417 $2.16
Industrial 37,010 73,342 6,627 79,969 $2.16
Irrigation 115,456 228,795 20,674 249,470 $2.16
Total 3,553,060 $ 7,040,993 $ 636,235 $ 7,677,228

1. Consumption by customer class from January-December 2020.

Source files: September 2019 through August 2020: MAIS Meter Usage 12 Months_Manipulated.xlsx September-December 2020: 2020 SEP-DEC Munis Water Usage_Manipulated.xlsx TABLE 44: TIERED VARIABLE WATER RATES - OPTION 2
Proposed Volumetric Charges for FY 2021/22
Water
Consumption
(hcf/yr.)1
Commodity -
Related Costs
ConservationRelated Costs
Target Rev.

Req't from
Vol. Charges
Cost Per Unit
of Water
($/hcf)
a b c d = b + c d / a
Single-Family 2,253,906 4,466,498 $ 4,466,498 $ $1.98
Multi-Family 467,097 925,633 925,633 $1.98
Commercial 679,591 1,346,725 $ 121,692 1,468,417 $2.16
Industrial 37,010 73,342 6,627 79,969 $2.16
Irrigation 115,456 228,795 20,674 249,470 $2.16
Total 3,553,060 $ 7,040,993 $ 148,994 $ 7,189,986

1. Consumption by customer class from January-December 2020.

Source files: September 2019 through August 2020: MAIS Meter Usage 12 Months_Manipulated.xlsx September-December 2020: 2020 SEP-DEC Munis Water Usage_Manipulated.xlsx Customer Classes
Base
Volumetric
Rates ($/hcf)
Estimated
Revenue
$2.16 $1,797,243
Customer Classes
Base
Volumetric
Rates ($/hcf)
Estimated
Revenue
$2.16 $5,877,366
$1.98
$2.16 $1,797,243
Shown in
Table 45
Shown in
Table 45
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Proposed Volume Charges, 41 of 55
CITY OF MADERA Proposed Volume Charges

WATER RATE STUDY
Water Cost of Service Analysis/Rate Design
TABLE 45: TIERED VARIABLE WATER RATES - OPTION 2
Proposed Single-Family & Multi-Family Residential Tiered Charges for FY 2021/22 Est. Water
Consumption
(hcf/yr.)
ConservationRelated Costs
Conservation
Costs Allocated
to Tier 2
a b b / a
SFR and MFR
Tier 1 8 hcf 1,521,216 $ - $1.98 $1.98 $ 3,012,008
Tier 2 8+ hcf 1,199,787 $ 487,242 $1.98 $ 0.41 $2.39 $ 2,867,491 Total 2,721,003 $ 487,242 $ 5,879,498
Commodity Non-Res.

CITY OF MADERA

WATER RATE STUDY
Water Drought Rates
TABLE 46 : EXPENSES DIRECTLY IMPACTED BY FUTURE MANDATED WATER USE REDUCTION, IF DIRECTED BY COUNCIL Commodity
Costs1
FY 2021/22
$ 7,040,993
Adjusted Commodity Assigned Costs $ 7,040,993

1. Costs change due to expected inflation.

TABLE 47 : YEAR 1 POTABLE NET REVENUE REQUIREMENTS BY FUTURE MANDATED WATER USE REDUCTION, IF DIRECTED BY COUNCIL Percentage of
Conservation
Total
Consumption
(hcf)
Base
Commodity
Cost
Impacted
Commodity
Cost
Savings Adjusted
Commodity Cost
a b c d = (-a) * c e = b + d
0% 3,553,060 $ 7,677,228 $ 7,040,993 $ - $ 7,677,228
10% 3,197,754 $ 7,677,228 $ 7,040,993 $ (704,099) $ 6,973,129 20% 2,842,448 $ 7,677,228 $ 7,040,993 $ (1,408,199) $ 6,269,030 30% 2,487,142 $ 7,677,228 $ 7,040,993 $ (2,112,298) $ 5,564,930 40% 2,131,836 $ 7,677,228 $ 7,040,993 $ (2,816,397) $ 4,860,831 50% 1,776,530 $ 7,677,228 $ 7,040,993 $ (3,520,496) $ 4,156,732 ` 60% 1,421,224 $ 7,677,228 $ 7,040,993 $ (4,224,596) $ 3,452,632 TABLE 48 : YEAR 1 POTABLE NET REVENUE REQUIREMENTS BY FUTURE MANDATED WATER USE REDUCTION, IF DIRECTED BY COUNCIL Drought Level Level of
Conservation Uniform Tier 1 Rate Tier 2 Rate
No Level Baseline1 $2.16 $1.98 $2.39
Level 1 10% $2.38 $2.18 $2.63
Level 2 20% $2.43 $2.21 $2.71
Level 3 30% $2.50 $2.24 $2.82
Level 4 40% $2.58 $2.28 $2.96
Level 5 50% $2.70 $2.34 $3.15
Level 6 60% $2.88 $2.43 $3.44

1. Baseline level of consumption assumes 2020 consumption.

Expense Description
Total Commodity Costs Allocated in
Function & Classification
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1/13/2022

CITY OF MADERA

WATER RATE STUDY
Water Drought Rates
TABLE 49 : LEVEL 1 - 10% CONSERVATION
Water
Consumption
(hcf/yr.)1
Percentage of
Water
Consumption
Adjusted
Commodity
Cost
Commodity Cost
at 10%
Conservation
Conservation
Related Costs
Drought
Rates
a b c d = b x c e (d+e)/a
Residential Uniform
Single-Family 2,028,515 63.5% $ 6,973,129 $ 4,427,937 $ 403,600 $2.38 Multi-Family 420,388 13.1% $ 6,973,129 $ 913,480 $ 83,642 $2.38 748,851 23.4% $ 6,973,129 $ 1,631,712 $ 148,994 $2.38
TOTAL 3,197,754 100% $ 6,973,129 $ 636,235
OPTION 2 - Residential Tiered Rates
Tier 1 1,369,094 42.8% $ 6,973,129 $ 2,985,493 $ - $2.18 Tier 2 1,079,808 33.8% $ 6,973,129 $ 2,354,666 $ 487,242 $2.63 748,851 23.4% $ 6,973,129 $ 1,632,970 $ 148,994 $2.38
TOTAL 3,197,754 100.0% $ 6,973,129 $ 636,235

1. Consumption by customer class from January-December 2020.

Source files: September 2019 through August 2020: MAIS Meter Usage 12 Months_Manipulated.xlsx September-December 2020: 2020 SEP-DEC Munis Water Usage_Manipulated.xlsx TABLE 50 : LEVEL 2 - 20% CONSERVATION
Water
Consumption
(hcf/yr.)1
Percentage of
Water
Consumption
Adjusted
Commodity
Cost
Commodity Cost
at 20%
Conservation
Conservation
Related Costs
Drought
Rates
a b c d = b x c e (d+e)/a
Residential Uniform
Single-Family 1,803,124 63.5% $ 6,269,030 $ 3,983,067 $ 403,600 $2.43 Multi-Family 373,678 13.1% $ 6,269,030 $ 824,148 $ 83,642 $2.43 665,645 23.4% 6,269,030 $ $ 1,468,084 $ 148,994 $2.43
TOTAL 2,842,448 100% $ 6,275,299 $ 636,235
OPTION 2 - Residential Tiered Rates
Tier 1 1,216,973 42.8% 6,269,030 $ $ 2,684,038 $ $2.21 - Tier 2 959,830 33.8% $ 6,269,030 $ 2,116,908 $ 487,242 $2.71 665,645 23.4% $ 6,269,030 $ 1,468,084 $ 148,994 $2.43
TOTAL 2,842,448 100% $ 6,269,030 $ 636,235

1. Consumption by customer class from January-December 2020.

Source files: September 2019 through August 2020: MAIS Meter Usage 12 Months_Manipulated.xlsx September-December 2020: 2020 SEP-DEC Munis Water Usage_Manipulated.xlsx All Other Customers - Uniform
Tiered Potable
Commodity Rate
All Other Customers - Uniform
Tiered Potable
Commodity Rate
All Other Customers - Uniform
Rate Structure Type
Rate Structure Type
All Other Customers - Uniform
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Drought Rates, 44 of 55
1/13/2022

I I I I I I

CITY OF MADERA

WATER RATE STUDY
Water Drought Rates
TABLE 51 : LEVEL 3 - 30% CONSERVATION
Water
Consumption
(hcf/yr.)1
Percentage of
Water
Consumption
Adjusted
Commodity
Cost
Commodity Cost
at 30%
Conservation
Conservation
Related Costs
Drought
Rates
a b c d = b x c e (d+e)/a
Residential Uniform
Single-Family 1,577,734 63.5% $ 5,564,930 $ 3,535,713 $ 403,600 $2.50 Multi-Family 326,968 13.1% $ 5,564,930 $ 731,585 $ 83,642 $2.50 582,440 23.4% $ 5,564,930 $ 1,303,197 $ 148,994 $2.50
2,487,142 100% $ 5,570,495 $ 636,235
OPTION 2
Tier 1 1,064,851 42.8% 5,564,930 $ $ 2,382,583 $ $2.24 - Tier 2 839,851 33.8% $ 5,564,930 $ 1,879,150 $ 487,242 $2.82 582,440 23.4% $ 5,564,930 $ 1,303,197 $ 148,994 $2.49
2,487,142 100.0% $ 5,564,930 $ 636,235

1. Consumption by customer class from January-December 2020.

Source files: September 2019 through August 2020: MAIS Meter Usage 12 Months_Manipulated.xlsx September-December 2020: 2020 SEP-DEC Munis Water Usage_Manipulated.xlsx TABLE 52 : LEVEL 4 - 40% CONSERVATION
Water
Consumption
(hcf/yr.)1
Percentage of
Water
Consumption
Adjusted
Commodity
Cost
Commodity Cost
at 40%
Conservation
Conservation
Related Costs
Drought
Rates
a b c d = b x c e (d+e)/a
Residential Uniform
Single-Family 1,352,343 63.5% $ 4,860,831 $ 3,088,359 $ 403,600 $2.58 Multi-Family 280,258 13.1% $ 4,860,831 $ 639,021 $ 83,642 $2.58 499,234 23.4% $ 4,860,831 $ 1,138,311 $ 148,994 $2.58
2,131,836 100% $ 4,865,692 $ 636,235
OPTION 2
Tier 1 912,730 42.8% 4,860,831 $ $ 2,081,129 $ $2.28 -
Tier 2 719,872 33.8% $ 4,860,831 $ 1,641,391 $ 487,242 $2.96 499,234 23.4% $ 4,860,831 $ 1,138,311 $ 148,994 $2.58
2,131,836 100.0% $ 4,860,831 $ 636,235

1. Consumption by customer class from January-December 2020.

Source files: September 2019 through August 2020: MAIS Meter Usage 12 Months_Manipulated.xlsx September-December 2020: 2020 SEP-DEC Munis Water Usage_Manipulated.xlsx Rate Structure Type
Tiered Potable
Commodity Rate
All Other Customers - Uniform
All Other Customers - Uniform
Tiered Potable
Commodity Rate
All Other Customers - Uniform
Rate Structure Type
All Other Customers - Uniform
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Drought Rates, 45 of 55
1/13/2022

I I I I I I

CITY OF MADERA

WATER RATE STUDY
Water Drought Rates
TABLE 53 : LEVEL 5 - 50% CONSERVATION
Water
Consumption
(hcf/yr.)1
Percentage of
Water
Consumption
Adjusted
Commodity
Cost
Commodity Cost
at 50%
Conservation
Conservation
Related Costs
Drought
Rates
a b c d = b x c e (d+e)/a
OPTION 1 - Residential Uniform
Single-Family 1,126,953 63.5% $ 4,156,732 $ 2,641,005 $ 403,600 $2.70 Multi-Family 233,549 13.1% $ 4,156,732 $ 546,458 $ 83,642 $2.70 416,028 23.4% $ 4,156,732 $ 973,425 $ 148,994 $2.70
1,776,530 100% $ 4,160,888 $ 636,235
OPTION 2
Tier 1 760,608 42.8% 4,156,732 $ $ 1,779,674 $ $2.34 -
Tier 2 599,893 33.8% $ 4,156,732 $ 1,403,633 $ 487,242 $3.15 416,028 23.4% $ 4,156,732 $ 973,425 $ 148,994 $2.70
1,776,530 100.0% $ 4,156,732 $ 636,235

1. Consumption by customer class from January-December 2020.

Source files: September 2019 through August 2020: MAIS Meter Usage 12 Months_Manipulated.xlsx September-December 2020: 2020 SEP-DEC Munis Water Usage_Manipulated.xlsx TABLE 54 : LEVEL 6 - 60% CONSERVATION
Water
Consumption
(hcf/yr.)1
Percentage of
Water
Consumption
Adjusted
Commodity
Cost
Commodity Cost
at 60%
Conservation
Conservation
Related Costs
Drought
Rates
a b c d = b x c e (d+e)/a
Residential Uniform
Single-Family 901,562 63.5% $ 3,452,632 $ 2,193,652 $ 403,600 $2.88 Multi-Family 186,839 13.1% $ 3,452,632 $ 453,895 $ 83,642 $2.88 332,823 23.4% $ 3,452,632 $ 808,539 $ 148,994 $2.88
1,421,224 100% $ 3,456,085 $ 636,235
OPTION 2
Tier 1 608,486 42.8% $ 3,452,632 $ 1,478,219 $ - $2.43
Tier 2 479,915 33.8% $ 3,452,632 $ 1,165,875 $ 487,242 $3.44 332,823 23.4% $ 3,452,632 $ 808,539 $ 148,994 $2.88
1,421,224 100.0% $ 3,452,632 $ 636,235

1. Consumption by customer class from January-December 2020.

I I I I I I

I I I I I I
CITY OF MADERA Current & Proposed Rates

WATER RATE STUDY
Water Cost of Service Analysis/Rate Design
TABLE 55 : PROPOSED WATER RATES
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26
Fixed Meter Charges
Monthly Fixed Service Charges:
5/8 inch $16.88 $14.46 $14.46 $14.46 $14.46 $14.46
3/4 inch $19.09 $17.35 $17.35 $17.35 $17.35 $17.35
1 inch $23.51 $23.14 $23.14 $23.14 $23.14 $23.14

Non-Residential $2.41 $2.16 $2.16 $2.16 $2.16 $2.16
OPTION 1
Residential Uniform Rates N/A $2.16 $2.16 $2.16 $2.16 $2.16 OPTION 2
Tiered Rate - All Residential Customers:

Proposed Break
Tier 1 0 - 8 hcf $1.93 $1.98 $1.98 $1.98 $1.98 $1.98
Tier 2 8+ hcf $2.40 $2.39 $2.39 $2.39 $2.39 $2.39
Tier 3 N/A $3.68 N/A N/A N/A N/A N/A
Water Rate Schedule Current Rates Proposed Rates
Prepared by NBS
Web: www.nbsgov.com | Toll-Free:800.676.7516
Current & Proposed Rates, 47 of 55
CITY OF MADERA Current & Proposed Rates

WATER RATE STUDY
Water Cost of Service Analysis/Rate Design
TABLE 56 : PROPOSED WATER DROUGHT RATES
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26
Drought Rate Charges
Rate per hcf of Water Consumed:

WATER RATE STUDY
Water Cost of Service Analysis/Rate Design
TABLE 57 : PROPOSED WATER DROUGHT RATES
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26
Drought Rate Charges
OPTION 2
Tiered Rate - Residential Customers:
10% Conservation
Tier 1 N/A $2.18 $2.18 $2.18 $2.18 $2.18
Tier 2 N/A $2.63 $2.63 $2.63 $2.63 $2.63
20% Conservation
Tier 1 N/A $2.21 $2.21 $2.21 $2.21 $2.21
Tier 2 N/A $2.71 $2.71 $2.71 $2.71 $2.71
30% Conservation
Tier 1 N/A $2.24 $2.24 $2.24 $2.24 $2.24
Tier 2 N/A $2.82 $2.82 $2.82 $2.82 $2.82
40% Conservation
Tier 1 N/A $2.28 $2.28 $2.28 $2.28 $2.28
Tier 2 N/A $2.96 $2.96 $2.96 $2.96 $2.96
50% Conservation
Tier 1 N/A $2.34 $2.34 $2.34 $2.34 $2.34
Tier 2 N/A $3.15 $3.15 $3.15 $3.15 $3.15
60% Conservation
Tier 1 N/A $2.43 $2.43 $2.43 $2.43 $2.43
Tier 2 N/A $3.44 $3.44 $3.44 $3.44 $3.44
Water Rate Schedule Current Rates Proposed Rates
Prepared by NBS
Web: www.nbsgov.com | Toll-Free:800.676.7516
Current & Proposed Rates, 49 of 55
Prepared by NBS
Web: www.nbsgov.com | Toll-Free:800.676.7516 SFR Bill Comp, Page 50 of 55 $33.16 $38.95$54.81$71.61 $78.81$90.81$105.37 $42.29 $49.58 $69.74 $89.90 $98.54$112.94$127.34 $43.29 $51.18$69.59$88.00 $95.89$109.04 $122.19 $33.04 $38.98$55.71$72.44 $79.61$91.56$103.51 $33.94 $40.42$55.54$70.66 $77.14 $87.94 $98.74 $0
$20
$40
$60
$80
$100
$120
$140
5 8 15 22 25 30 35 Monthly Bill
Monthly Water Consumption (HCF)
Residential Water Bill Comparison
Current vs. Proposed Rates (1-inch meter)
SFR Bill - Current SFR Bill - No ARPA, Tiered SFR Bill - No ARPA, Uniform SFR Bill - ARPA, Tiered SFR Bill - ARPA, Uniform
Average
Winter
Monthly
Bill
Average
Annual
Monthly
Bill
Average
Summer
Monthly
Bill
■
1111
■
■
Ill
Prepared by NBS
Web: www.nbsgov.com | Toll-Free:800.676.7516 SFR 5-Yr. Bill Comp, Page 51 of 55 $54.81 $54.81 $54.81 $54.81 $54.81 $55.71 $55.54 $55.71 $55.54 $55.71 $55.54 $55.71 $55.54 $55.71 $55.54 $0
$10
$20
$30
$40
$50
$60
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Monthly Bill Residential Water Bill Comparison
Current vs. Proposed Rates (1-inch meter with 15 hcf)
SFR Bill - Current
SFR Bill - ARPA, Tiered Rates
SFR Bill - ARPA, Uniform Rates
Prepared by NBS
Web: www.nbsgov.com | Toll-Free:800.676.7516 SFR Regional Bill Comp, Page 52 of 55 $35.95 $39.30 $44.00 $45.45 $50.70 $54.81 $55.54 $55.71 $72.90 $75.59 $0
$10
$20
$30
$40
$50
$60
$70
$80
$90 Monthly Bill
Single-Family Residential Regional Water Bill Comparison(1-inch meter with 15 hcf)
Variable Charge
Fixed Charge
Prepared by NBS
Web: www.nbsgov.com | Toll-Free:800.676.7516 Commercial Bill Comp, Page 53 of 55 $95.81 $124.73 $192.21 $228.36$271.74$324.76$385.01 $109.04 $140.60 $214.24$253.69$301.03$358.89 $424.64 $87.94 $113.86$174.34 $206.74$245.62$293.14$347.14 $0
$50
$100
$150
$200
$250
$300
$350
$400
$450
30 42 70 85 103 125 150 Monthly Bill
Monthly Water Consumption (HCF)
Commercial Water Bill Comparison
Current vs. Proposed Rates (1-inch meter)
Commercial Bill - Current
Commercial Bill - No ARPA
Commercial Bill - ARPA
Average
Winter
Monthly
Bill
Average
Annual
Monthly
Bill
Average
Summer
Monthly
Bill
I :

Prepared by NBS
Web: www.nbsgov.com | Toll-Free:800.676.7516 Commercial 5-Yr. Bill Comp, Page 54 of 55 $192.21 $192.21 $192.21 $192.21 $192.21 $174.34 $174.34 $174.34 $174.34 $174.34 $0
$50
$100
$150
$200
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Monthly Bill Commercial Water Bill Comparison
Current vs. Proposed Rates (1-inch meter with 70 hcf)
Commercial Bill - Current
Commercial Bill - ARPA
Prepared by NBS
Web: www.nbsgov.com | Toll-Free:800.676.7516 Comm. Regional Bill Comp, Page 55 of 55 $58.17 $74.60 $78.76 $89.11 $94.19 $104.60 $113.60 $116.69 $118.90 $151.27 $156.06 $174.34 $0
$50
$100
$150
$200 Monthly Bill
Commercial Regional Water Bill Comparison
(1-inch meter with 55 hcf)
Variable Charge
Fixed Charge

2. Wastewater Rate Study

DRAFT REPORT
Wastewater Rate Study
January 2022
OFFICE LOCATIONS:

CITY OF
MADERA
0 NBS helplng communities fund tomorrow

Section 2.

Section 3.

TABLE OF FIGURES
Figure 1. Primary Components of a Rate Study ................................................................................................... 1 Figure 2. Summary of Wastewater Revenue Requirements................................................................................ 5 Figure 3. Summary of Reserve Funds................................................................................................................... 6 Figure 4. Allocation of Revenue Requirements by Customer Class...................................................................... 7 Figure 5. Development of the Volume Allocation Factor..................................................................................... 8 Figure 6. Development of the Strength Allocation Factor.................................................................................... 9 Figure 7. Development of the Customer Allocation Factor................................................................................ 10 Figure 8. Development of Fixed and Variable Charges ...................................................................................... 11 Figure 9. Proposed Wastewater Rates............................................................................................................... 12 Figure 10. Monthly Wastewater Bill Comparison for Single Family Customers................................................. 13 Figure 11. Monthly Wastewater Bill Comparison for Multi-Family Customers................................................. 14 Figure 12. Monthly Wastewater Bill Comparison for Commercial Professional Building Customers................ 15 Figure 13. Monthly Wastewater Bill Comparison for Commercial Restaurant Customers................................ 16 Figure 14. Single-Family Residential Regional Bill Comparison.......................................................................... 17 Figure 15. Professional Office Regional Bill Comparison.................................................................................... 18 Figure 16. Restaurant Regional Bill Comparison ................................................................................................ 19 This appendix identifies abbreviations and acronyms that may be used in this report. This appendix has not been viewed, arranged, or edited by an attorney, nor should it be relied on as legal advice. The intent of this appendix is to support the recognition and analysis of this report. Any questions regarding clarification of this document should be directed to staff or an attorney specializing in this particular subject matter.

ABBREVIATIONS & ACRONYMS
AAF
AF
Alt.

Avg.

AWWA
BMP
BOD
CA
CAP
CCF
CCI
COD
COM
Comm.

COS
COSA
CPI
CIP
DU
Excl.

ENR
EDU
Exp.

FP
FY
GPD
GPM
HCF
Ind.

Irr.

LAIF
Lbs.

MFR
MGD
MG/L
Mo.

Average Annual Flow
Acre Foot, equal to 435.6 HCF/CCF or 325,851 gallons
Alternative
Average
American Water Works Association
Best Management Practice
Biochemical Oxygen Demand
Customer
Capacity
Hundred Cubic Feet (same as HCF); equal to 748 gallons
Construction Cost Index
Chemical Oxygen Demand
Commodity
Commercial
Cost of Service
Cost of Service Analysis
Consumer Price Index
Capital Improvement Program
Dwelling Unit
Exclude
Engineering News Record
Equivalent Dwelling Unit
Expense
Fire Protection
Fiscal Year (e.g., July 1
st to June 30th)
Gallons per Day
Gallons per Minute
Hundred Cubic Feet; equalto 748 gallons or 1 CCF
Industrial
Irrigation
Local Agency Investment Fund
Pounds
Multi-Family Residential
Million Gallons per Day
Milligrams per Liter
Month
This appendix identifies abbreviations and acronyms that may be used in this report. This appendix has not been viewed, arranged, or edited by an attorney, nor should it be relied on as legal advice. The intent of this appendix is to support the recognition and analysis of this report. Any questions regarding clarification of this document should be directed to staff or an attorney specializing in this particular subject matter.

NH3
NPV
N/A
O&M
Prop 13
Prop 218
Req’t
Res.

Rev.

RTS
R&R
SFR
SRF Loan
SWRCB

TSS / SS
V. / Vs. /vs.

WWTP
Ammonia
Net Present Value
Not Available or Not Applicable
Operational & Maintenance Expenses
Proposition 13 (1978) – Article XIIIA of the California Constitution which limits taxes on real property to 1% of the full cash value of such property.

Proposition 218 (1996) – State Constitutional amendment expanded restrictions of local government revenue collections.

Requirement
Residential
Revenue
Readiness-to-Serve
Rehabilitation & Replacement
Single Family Residential
State Revolving Fund Loan
State Water Resources Control Council
Total Suspended Solids
Versus
Wastewater Treatment Plant
City of Madera
Wastewater Rate Study 1

PURPOSE AND OVERVIEW OF THE STUDY
A. Purpose
The City of Madera (City) retained NBS to conduct a comprehensive wastewater rate study for several reasons, including meeting revenue requirements, providing greater financial stability for the wastewater enterprise, and complying with certain legal requirements (such as California Constitution article XIII D, Section 6, which is commonly referred to as Proposition 218 [Prop 218]). The rates resulting from this study were developed in a manner that is consistent with industry standard cost of service principles. In addition to documenting the rate study methodology, this report is provided with the intent of assisting the City to maintain transparent communications with its residents and businesses.

In developing new wastewater rates, NBS worked cooperatively with City staff and the City Council (Council) in selecting appropriate rate alternatives. Based on input from all stakeholders, the proposed rates are summarized in this report.

B. Overview of the Study
Comprehensive rate studies such as this one typically includes the following three components, as outlined in Figure 1:

1. Preparation of a Financial Plan, which identifies the net revenue requirements for the utility.

2. Cost of Service Analysis, which determines the cost of providing service to each customer class.

3. Rate Design Analysis, which evaluates different rate design alternatives.

Figure 1. Primary Components of a Rate Study
1 FINANCIAL
PLAN 2
COST-OFSERVICE

ANALYSIS
3 RATE DESIGN

ANALYSIS
Compares current sources and
uses of funds and determines the
revenue needed from rates and
projects rate adjustments.

Proportionately allocates the
revenue requirements to the
customer classes in compliance
with industry standards and State
Law.

Considers what rate structure will
best meet the City’s need to collect
rate revenue from each customer
class.

These steps are intended to follow industry standards and reflect the fundamental principles of cost-ofservice rate making embodied in the American Water Works Association (AWWA) Principles of Water Rates, Fees, and Charges1, also referred to as the M1 Manual. The rate study also addresses requirements under Proposition 218 that rates do not exceed the cost of providing the service, and that the rates be proportionate to the cost of providing service for all customers. In terms of the chronology of the study, these three steps 1 Principles of Water Rates, Fees, and Charges, Manual of Water Supply Practices, M1, AWWA, seventh edition, 2017.

SECTION 1.

City of Madera
Wastewater Rate Study 2
represent the order they were performed. Detailed tables and figures documenting the development of the proposed rates are provided in the Appendix.

FINANCIAL PLAN
As a part of this rate study, NBS projected revenues and expenditures on a cash flow basis for the next five years. The amount of rate revenue required that will allow reserves to be maintained at the recommended levels is known as the net revenue requirement. Recommended reserve levels are based on a combination of industry standards and each utility’s unique financial needs. More detail on recommended reserve levels is included in the Section 2. Rate adjustments -- or more accurately, adjustments in the total revenue collected from rates -- are recommended because of the capital improvements the City is needing to complete. This report presents an overview of the methodologies, assumptions, and data used, along with the financial plans and proposed rates developed in this study2.

WASTEWATER RATE DESIGN ANALYSIS
Rate Design is typically the stage in the study where NBS, Staff, Committees and the Council must work closely together, to develop rate alternatives that will meet the City’s objectives. It is important for the wastewater utility to send proper price signals to its customers about the actual cost of providing service. This objective is typically addressed through both the magnitude of the rate adjustments, and the rate structure design. In other words, both the amount of revenue collected, and the way in which the revenue is collected from customers are important.

Several criteria are typically considered in setting rates and developing sound rate structures. The fundamentals of this process have been documented in several rate-setting manuals, such as the AWWA Manual M1. The foundation for evaluating rate structures is generally credited to James C. Bonbright in the Principles of Public Utility Rates3, which outlines pricing policies, theories, and economic concepts along with various rate designs. The following is a simplified list of the attributes of a sound rate structure:
• Rates should be easy to understand from the customer’s perspective. • Rates should be easy to administer from the utility’s perspective. • Rates should promote the efficient allocation of the resource. • Rates should be equitable and non-discriminating (that is, cost based). • There should be continuity in the ratemaking philosophy over time. • Rates should address other utility policies (for example, encouraging conservation & economic development).
• Rates should provide month-to-month and year-to-year revenue stability.

The following are the basic rate design criteria that were considered in this study:

Rate Structure Basics – From a financial stability perspective, it is ideal when utilities recover their fixed costs from fixed charges and their variable costs from volumetric charges. When this is the case, fluctuations in variable revenues are directly offset by reductions or increases in variable expenses. However, other factors 2 The complete financial plan is set forth in the Appendix. 3 James C. Bonbright; Albert L. Danielsen and David R. Kamerschen, Principles of Public Utility Rates, (Arlington, VA: Public Utilities Report, Inc., Second Edition, 1988), p. 383-384.

City of Madera
Wastewater Rate Study 3
are often considered when designing rates such as community values, water conservation goals, ease of understanding, and ease of administration.

The vast majority of rate structures contain a fixed or minimum charge in combination with a volumetric charge. However, many wastewater utilities choose to keep residential customers at a uniform fixed rate per equivalent dwelling unit (EDU). The rates proposed in this report are 100% fixed for residential customers and commercial customers are designed to collect 12 percent of rate revenue from the fixed meter charge and 88 percent from the variable commodity charge4.

Fixed Charges – Fixed charges can be called base charges, minimum monthly charges, customer charges, fixed meter charges, etc.

Volumetric (Consumption-Based) Charges – In contrast to fixed charges, variable costs such as the cost of electricity used in pumping, and the cost of chemicals for treatment tend to change with the quantity of wastewater produced. For a wastewater utility, variable charges are typically based on winter water usage (or estimated wastewater discharge) and charged on a dollar-per-unit cost (for example, per 100 cubic feet, or hcf).
4 The California Urban Water Conservation Council recommends recovering at least 70 percent of rate revenue through volumebased rates. However, water utilities are allowed to develop their own allocations that accurately reflect their actual cost allocations.

City of Madera
Wastewater Rate Study 4

WASTEWATER RATES
A. Key Wastewater Rate Study Priorities
The City’s wastewater rate analysis was undertaken with a few specific objectives, including:
• Maintain wastewater service through operation and maintenance for the wastewater collection system.
• Maintain adequate reserve levels to ensure continuity in operations. • Provide greater revenue stability for the Utility, due to the level of capital investment planned over the next five years.
• Comply with Prop 218 requirements to ensure cost of service are properly allocated amongst user classifications.

The proposed fixed and volume-based rates were calculated based on the net revenue requirements, number of customer accounts, winter water consumption, and other City-provided information.

Rate increases are governed by the need to meet operating and capital costs, address new regulations and requirements, maintain adequate debt coverage, and build reasonable reserve funds. The current state of the City’s Wastewater Utility, regarding these objectives, is as follows:
• Meeting Net Revenue Requirements: For Fiscal Year (FY) 2021/22 through FY 2025/26, the projected net revenue requirement (that is, total annual expenses plus debt service and rate-funded capital costs, less non-rate revenues) for the City averages $8.2 million, annually. If no rate adjustments are implemented, the City is projected to have about a $908,000 deficit by FY 2025/26. • Building and Maintaining Reserve Funds: Reserve funds provide a basis for a utility to cope with fiscal emergencies such as revenue shortfalls, asset failure, and natural disasters, among other events.

Reserve policies provide guidelines for sound financial management, with an overall long-range perspective to maintain financial solvency and mitigate financial risks associated with revenue instability, volatile capital costs, and emergencies. The City anticipates having an average of $4.6 million in unrestricted wastewater fund reserves to meet targets, in following industry standard recommendations. The reserve funds for the Utility are considered unrestricted reserves and consist of the following:
• The Operating Reserve should equal approximately 90 days of operating expenses (about 25% of the annual operating budget), and on average, the balance for the operating reserve should be approximately $1.6 million over the next five years. An Operating Reserve is intended to promote financial viability in the event of any short-term fluctuation in revenues and/or expenditures. Fluctuations in revenue can be caused by weather patterns, the natural inflow and outflow of cash during billing cycles, natural variability in demand-based revenue streams (such as volumetric charges), and – particularly in periods of economic distress – changes or trends in age of receivables.

SECTION 2.

City of Madera
Wastewater Rate Study 5
• The Capital Outlay Reserve should equal 3 percent of net capital assets, which averages approximately $3 million over the next five years. This reserve is set aside to address longterm and routine capital system replacement and rehabilitation needs. • Funding Capital Improvement Projects: The City must also be able to fund necessary capital improvements to maintain current service levels. City staff has identified roughly $24.5 million (in current year dollars) in expected total capital expenditures for FY 2021/22 through FY 2025/26. With the recommended rate increases, these expenditures can be accomplished while also maintaining reserves at the minimum recommended target.
• Inflation and Growth Projections: Assumptions regarding cost inflation were made to project future revenues and expenses for the study period.
• Customer growth is expected to be 0% annually.
• General inflation is assumed to be 3% annually.
• Salaries, benefits, fuel, and electricity are all assumed to be 5% annually. • Some expenses are assumed to have no escalation annually. • Maintaining Adequate Bond Coverage: The City currently has two outstanding wastewater debt obligations from 2006 and 2015 that require the City to maintain a debt service coverage ratio of at least 1.20. The benefit of exceeding the minimum debt coverage ratio is that it strengthens the City’s credit rating, which can help lower the interest rates for debt-funded capital projects in the future, should the City decide to use them.

Rate revenue increases of 5 percent annually years from FY 2021/22 through 2025/26 will be needed to fully fund all operating expenses, debt services, planned capital projects and maintain reserves at the recommended targets. Figure 2 summarizes the sources and uses of funds, net revenue requirements, and the recommended annual percent increases in total rate revenue recommended for the next 5 years for the City.

Figure 2. Summary of Wastewater Revenue Requirements
Figure 3 summarizes the projected reserve fund balances and reserve targets for the sewer utility’s unrestricted funds. A more detailed version of the utility’s proposed 5-year financial plan is included in the Budgeted
FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Sources of Sewer Funds
Rate Revenue Under Current Rates - Sewer $ 8,412,960 $ 8,412,960 $ 8,412,960 $ 8,412,960 $ 8,412,960 $ 8,412,960 Non-Rate Revenues 796,722 796,722 796,722 796,722 796,722 796,722 Interest Earnings 48,640 123,350 116,887 139,973 162,164 137,605 Total Sources of Funds $ 9,258,322 $ 9,333,032 $ 9,326,569 $ 9,349,655 $ 9,371,846 $ 9,347,287 Uses of Sewer Funds
Operating Expenses $ 5,847,944 $ 6,061,934 $ 6,286,151 $ 6,521,094 $ 6,767,283 $ 7,025,266 Existing Debt Service 2,534,738 2,532,336 2,533,048 2,527,048 2,529,375 2,530,647 New Debt Service - - - - - -
Rate Funded Capital Expenses 1,090,000 - - - - 700,015
Total Use of Funds $ 9,472,682 $ 8,594,270 $ 8,819,199 $ 9,048,142 $ 9,296,658 $ 10,255,928 Surplus (Deficiency) before Rate Increase $ (214,360) $ 738,762 $ 507,370 $ 301,513 $ 75,188 $ (908,641) Additional Revenue from Rate Increases1 - 105,162 862,328 1,326,093 1,813,045 2,324,346 Surplus (Deficiency) after Rate Increase $ (214,360) $ 843,924 $ 1,369,698 $ 1,627,606 $ 1,888,234 $ 1,415,704 Increase in Rate Revenue Needed to Avoid Deficit 0.00% 5.00% 5.00% 5.00% 5.00% 5.00% Cumulative Increases 0.00% 5.00% 10.25% 15.76% 21.55% 27.63% Net Revenue Requirement2
$ 8,627,320 $ 7,674,198 $ 7,905,590 $ 8,111,447 $ 8,337,772 $ 9,321,601

1. Assumes new rates are implemented April 1, 2022, followed by July 1 implementations for FY 2022/23-FY 2025/26.

2. Total Use of Funds less non-rate revenues and interest earnings. This is the annual amount needed from rates.

Summary of Sources and Uses of Funds and
Net Revenue Requirements
Projected

I I I I I
City of Madera
Wastewater Rate Study 6
Appendix. As can be seen in Figure 3, given proposed rate increases, reserves will be well over the minimum target each of years in the five-year rate period.

Figure 3. Summary of Reserve Funds
C. Cost of Service Analysis
Once the net revenue requirements are determined, the cost-of-service analysis proportionately distributes the revenue requirements to each customer class. The cost-of-service analysis consists of two major components: (1) the classification of expenses, and (2) the allocation of costs to customer classes. Costs were classified corresponding to the function they serve. All costs in the City’s budget are allocated to each component of the rate structure in proportion to the level of service required by customers. The levels of service are related to volume and strength of wastewater treated, infrastructure capacity, and customer service. These are based on allocation factors, such as water consumption and number of accounts by customer class. Ultimately, a cost-of-service analysis is intended to result in rates that are proportional to the cost of providing service to each customer class.

CLASSIFICATION OF COSTS
Most costs are not typically allocated 100 percent to fixed or variable categories and, therefore, are allocated to multiple functions of wastewater service. Budgeted costs were classified into three categories: flow (collection) costs, strength costs (for BOD and TSS) and customer costs. The classification process provides the basis for allocating costs to various customer classes based on the cost causation (classification) components described below:
• Flow (Collection) related costs are costs associated with collection and transportation of wastewater to the treatment facility.
• Strength related costs are the costs associated with treatment of the wastewater. This specifically allocates costs related to treating both biochemical oxygen demand (BOD) and total suspended solids (TSS).
• Customer related costs are associated with having customers connected to the City’s wastewater system, such as customer service, postage, billing, customer outreach and other administrative duties.

The City’s budgeted costs were reviewed and allocated to these cost causation components which are used as the basis for establishing new wastewater rates and translate to fixed and variable charges. Tables in the Appendix show how the City’s expenses were classified and allocated to these cost causation components.

The City’s current rate structure collects 100 percent of the revenue from residential customers from fixed monthly charges. The commercial customers collect roughly 12% from fixed charges and 88% from variable Projected
FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Operating Reserve
Ending Balance $ 1,441,959 $ 1,494,723 $ 1,550,010 $ 1,607,941 $ 1,668,645 $ 1,732,257 Recommended Minimum Target 1,441,959 1,494,723 1,550,010 1,607,941 1,668,645 1,732,257 Capital Outlay Reserve
Ending Balance $ 5,189,760 $ 4,789,544 $ 5,975,428 $ 7,110,555 $ 5,729,448 $ 4,352,092 Recommended Minimum Target 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 Total Ending Balance (Unrestricted) $ 6,631,719 $ 6,284,268 $ 7,525,438 $ 8,718,496 $ 7,398,093 $ 6,084,349 Total Recommended Minimum Target (Unrestricted) $ 4,441,959 $ 4,494,723 $ 4,550,010 $ 4,607,941 $ 4,668,645 $ 4,732,257 Beginning Reserve Fund Balances and
Recommended Reserve Targets
Projected
City of Madera
Wastewater Rate Study 7
charges. Overall, this equates to about 83% of the City’s revenue comes from fixed monthly charges, and 17% comes from the commercial variable charges.

Figure 4 summarizes the allocation of the net revenue requirements to each cost causation component for the proposed new rates. More detail on the development of the allocation factors that resulted in this summary will be covered in the following section.

Figure 4. Allocation of Revenue Requirements by Customer Class

CUSTOMER CLASSES
Customer classes are determined by combining customers with similar demand characteristics and types of use into categories that reflect the cost differentials to serve each type of customer. This process is limited by the desire to not overcomplicate the City’s rate structure. For the City, the customer classes are split between single family residential (SFR), multi-family residential (MFR) (dependent on number of units) and commercial (varies depending on commercial type).

As shown in Figure 5, the development of the collection (or flow) allocation factor was calculated by taking the lowest consecutive 3-month water usage from 2019/20 and annualizing the usage per customer class.

From here, the annual usage was adjusted to meet the flow data from the wastewater treatment plant. It should be noted that the detailed customer classes were further combined by similar usage patterns to match the current rate schedule.

BOD TSS
Net Revenue Requirements 1
$ 2,308,340 $ 1,905,358 $ 1,905,358 $ 3,619,997 $ 9,739,053 --

23.7% 19.6% 19.6% 37.2% 100%
Single-Family $ 1,440,155 $ 1,067,338 $ 1,140,260 $ 2,724,144 $ 6,371,897 65.4% Multi-Family (per unit) 369,823 137,043 146,406 701,476 1,354,748 13.9% Commercial
Car Dealer & Dept/Retail 22,504 25,018 24,500 12,121 84,143 0.9% Game 1,904 1,940 1,884 1,322 7,050 0.1%
Grocery & Mortuary 27,882 103,319 77,265 3,967 212,433 2.2% Hospital 10,471 11,641 11,400 1,543 35,054 0.4%
Hotel without dining 12,298 13,672 13,389 1,543 40,901 0.4% Library & Church 12,872 14,309 14,013 8,815 50,009 0.5% Professional Building 265,281 294,910 288,804 144,350 993,345 10.2% Restaurant 27,193 120,921 64,591 11,460 224,166 2.3%
School 84,982 94,474 100,653 5,730 285,839 2.9%
Strip Mall - - - - - 0.0%
Warehouse - - - - - 0.0%
Industrial
Light Industrial 32,976 20,774 22,193 3,526 79,469 0.8% Medium Industrial - - - - - 0.0%
High Industrial - - - - - 0.0%
Total $ 2,308,340 $ 1,905,358 $ 1,905,358 $ 3,619,997 $ 9,739,053 100%

1. Revenue requirement for each customer class is determined by multiplying the revenue requirement from each cost classification by the allocation factors for each customer class.

Customer Class
% of COS
Revenue
Req't. Volume Treatment Customer
Related
Cost Classification Components Cost-of-Service
Revenue Req't.

I I I I I
City of Madera
Wastewater Rate Study 8
Figure 5. Development of the Volume Allocation Factor
Figure 6 shows the development of the strength allocation factors by customer class. The typical strength factors for biochemical oxygen demand (BOD) and total suspended solids (TSS) are derived from the previous strength factors used in past calculations as well as the State Water Resources Control Board Revenue Program Guidelines, Appendix G.

Customer Class Number
of Accounts
Winter
Consumption
Jan.-Mar. 2020
(hcf)
Annualized
Winter
Consumption
(hcf)
Adjusted
Annual
Volume2 (hcf)
Percentage
of Volume
Single-Family 12,361 330,244 1,320,976 1,553,198 62.39% Multi-Family 452 84,805 339,219 398,852 16.02%
Commercial
Auto Garage 39 940 3,762 4,423 0.18%
Bakeries 5 238 951 1,119 0.04%
Barber/Beauty 8 334 1,336 1,571 0.06%
Bars 1 4 15 18 0.00%
Car Wash 9 3,498 13,993 16,453 0.66%
Church 40 2,952 11,806 13,882 0.56%
Offices 630 57,375 229,498 269,843 10.84%
Grocery 18 6,394 25,574 30,070 1.21%
Hospitals 7 2,401 9,605 11,293 0.45%
Hotel-Motel 7 2,820 11,280 13,263 0.53%
Jails 2 638 2,553 3,001 0.12%
Laundromat 9 2,480 9,921 11,665 0.47%
School 24 18,849 75,397 88,651 3.56%
Rec Facility 6 437 1,746 2,053 0.08%
Restaurant 47 5,998 23,991 28,209 1.13%
Service Station 7 722 2,887 3,394 0.14%
Theater In 1 208 830 976 0.04%
Industrial 16 7,562 30,247 35,565 1.43%
Institutional 6 432 1,727 2,030 0.08%
Total 13,695 529,329 2,117,316 2,489,531 100.00%
2,489,531 Flow (hcf/yr.)

1.18 Flow Adj. Factor

1. Source files for water consumption: September 2019 through August 2020: MAIS Meter Usage 12 Months_Manipulated.xlsx September-December 2020: 2020 SEP-DEC Munis Water Usage_Manipulated.xlsx

2. Adjusted annual volume based on wastewater treatment plant influent data.

Source file: Madera City of. WWTP Daily Flows Jan. 2012 through Dec. 2020.xlsx City of Madera
Wastewater Rate Study 9
Figure 6. Development of the Strength Allocation Factor Figure 7 summarizes the development of the customer allocation factor. Both the number of accounts and number of units are shown in this figure, but the percentage of the number of units are used in the rate calculation.

Average
Strength
Factor4 (mg/l)
Calculated BOD
(lbs./yr.)
Percent of
Total
Average
Strength
Factor4 (mg/l)
Calculated
TSS (lbs./yr.)
Percent of
Total
Single-Family 1,553,198 200 1,937,870 56.0% 200 1,937,870 59.8% Multi-Family 398,852 100 248,817 7.2% 100 248,817 7.7%
Commercial
Auto Garage 4,423 300 8,278 0.2% 275 7,588 0.2%
Bakeries 1,119 1,200 8,373 0.2% 600 4,187 0.1%
Barber/Beauty 1,571 300 2,941 0.1% 275 2,696 0.1%
Bars 18 300 33 0.0% 275 31 0.0%
Car Wash 16,453 300 30,793 0.9% 275 28,226 0.9%
Church 13,882 300 25,980 0.8% 275 23,815 0.7%
Offices 269,843 300 505,010 14.6% 275 462,926 14.3%
Grocery 30,070 1,000 187,588 5.4% 700 131,312 4.1%
Hospitals 11,293 300 21,135 0.6% 275 19,374 0.6%
Hotel-Motel 13,263 300 24,822 0.7% 275 22,754 0.7%
Jails 3,001 300 5,617 0.2% 275 5,149 0.2%
Laundromat 11,665 300 21,830 0.6% 275 20,011 0.6%
School 88,651 300 165,911 4.8% 300 165,911 5.1%
Rec Facility 2,053 275 3,522 0.1% 250 3,202 0.1%
Restaurant 28,209 1,200 211,173 6.1% 600 105,586 3.3%
Service Station 3,394 300 6,352 0.2% 275 5,823 0.2%
Theater In 976 300 1,827 0.1% 275 1,675 0.1%
Industrial
Low 35,565 170 37,717 1.1% 170 37,717 1.2%
Medium5 340 340
High5 510 510
Institutional 2,030 300 3,800 0.1% 275 3,483 0.1%
Total 2,489,531 3,459,388 100.0% 3,238,150 100.0%

3. To match City's current rate schedule for commercial variable charges.

4. Typical strength factors for BOD and TSS are derived from previous rate study and the State Water Resources Control Board Revenue Program Guidelines, Appendix G

5. NBS is recommending medium and high industrial users are added to commercial classes.

Light Industrial
Professional Building
School
Game
Restaurant
Car Dealer & Dept/Retail
Professional Building
Medium Industrial
High Industrial
Grocery & Mortuary
Hospital
Hotel without dining
School
Professional Building
Professional Building
Professional Building
Car Dealer & Dept/Retail
Library & Church
Professional Building
n/a
n/a
Car Dealer & Dept/Retail
Restaurant
Total Suspended Solids (TSS)
Adjusted
Annual Flow
(hcf)
Customer Class
Biochemical Oxygen Demand (BOD)
Rate Commercial Classes3
City of Madera
Wastewater Rate Study 10
Figure 7. Development of the Customer Allocation Factor D. Rate Design Analysis
The process of evaluating the wastewater rate structure provides the opportunity to incorporate a number of rate-design objectives and policies, including revenue stability, equity among customer classes, and water conservation. Based on input provided by City staff, the proposed rates were developed. The following sections describe this process.

FIXED CHARGES
The fixed charge recognizes that the wastewater utility incurs fixed costs regardless of whether customers send any wastewater into the City’s collection system. There are two factors used to develop the fixed charge:
the number of dwelling units and the annual revenue requirement. The monthly fixed charge for residential customers is calculated by simple dividing the net revenue requirement by the number of units and the number of billing periods per year. For commercial customers, the fixed charge is calculated by taking the 12 percent fixed multiplied by the annual revenue requirement, then divide by the number of units and billing periods per year. The fixed charges for each customer class are shown in Figure 8.

Customer Class
Number
of Accounts1
Percentage of
Accounts
Number
of Units1
Percentage of
Units
Single-Family 12,361 90.3% 12,361 75.3%
Multi-Family 452 3.3% 3,183 19.4%
Commercial
Auto Garage 39 0.3% 39 0.2%
Bakeries 5 0.0% 5 0.0%
Barber/Beauty 8 0.1% 8 0.0%
Bars 1 0.0% 1 0.0%
Car Wash 9 0.1% 9 0.1%
Church 40 0.3% 40 0.2%
Offices 630 4.6% 630 3.8%
Grocery 18 0.1% 18 0.1%
Hospitals 7 0.1% 7 0.0%
Hotel-Motel 7 0.1% 7 0.0%
Jails 2 0.0% 2 0.0%
Laundromat 9 0.1% 9 0.1%
School 24 0.2% 24 0.1%
Rec Facility 6 0.0% 6 0.0%
Restaurant 47 0.3% 47 0.3%
Service Station 7 0.1% 7 0.0%
Theater In 1 0.0% 1 0.0%
Industrial 16 0.1% 16 0.1%
Institutional 6 0.0% 6 0.0%
Total 13,695 100% 16,426 100%

1. Source files for accounts: December 2020: 2020 DEC MUNIS Billing_Manipulated.xlsx City of Madera
Wastewater Rate Study 11

VARIABLE CHARGES
The variable charges for commercial customers, on the other hand, are calculated by taking the additional 92 percent portion of the revenue requirement divided by the estimated annual sewage volume produced. This sewage volume is the adjusted annualized winter water consumption shown in Figure 5. The volumetric charges for each customer class are summarized in the rate design table shown in Figure 8.

Figure 8. Development of Fixed and Variable Charges
E. Current and Proposed Wastewater Rates
Figure 9 provides a comparison of the current and proposed wastewater rates through FY 2025/26.

Commercial rates with similar strength effluent are combined in the rate calculation to simplify the rate structure. This is a common industry standard with customers that have similar usage patterns and is consistent with the City’s current rate structure.

Customer Class Number of
Units
Annualized
Winter
Consumption
Net Revenue
Requirement
Monthly
Fixed Charge
Per Unit
Volumetric
Charge per HCF
Single-Family 12,361 1,553,198 6,371,897 $ $ 42.96
Multi-Family (per unit) 3,183 398,852 1,354,748 $ $ 35.47 Commercial
Car Dealer & Dept/Retail 55 24,271 84,143 $ $ 22.82 $ 3.05 Game 6 2,053 7,050 $ $ 22.82 $ 3.02
Grocery & Mortuary 18 30,070 212,433 $ $ 22.82 $ 6.22
Hospital 7 11,293 35,054 $ $ 22.82 $ 2.73
Hotel without dining 7 13,263 40,901 $ $ 22.82 $ 2.71
Library & Church 40 13,882 50,009 $ $ 22.82 $ 3.17
Professional Building 655 286,104 993,345 $ $ 22.82 $ 3.06 Restaurant 52 29,328 224,166 $ $ 22.82 $ 6.73
School 26 91,653 285,839 $ $ 22.82 $ 2.74
Strip Mall 0 0 $ 22.82 - $ $ 3.06
Warehouse 0 0 $ 22.82 - $ $ 1.97
Industrial
Light Industrial 16 35,565 79,469 $ $ 22.82 $ 1.97
Medium Industrial 0 0 $ 22.82 - $ $ 2.74
High Industrial 0 0 $ 22.82 - $ $ 3.81
Total 16,426 2,489,531 9,739,053 $

2. HCF = hundred cubic feet, equal to 748 gallons of water.

I I I I
City of Madera
Wastewater Rate Study 12
Figure 9. Proposed Wastewater Rates
F. Comparison of Current and Proposed Wastewater Bills
Figure 10, Figure 11, Figure 12, and Figure 13 compare monthly wastewater bills for the current and proposed wastewater rates as a result of the planned rate adjustment for single-family residential customers and nonsingle family residential customers.

FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26

FIXED MONTHLY CHARGES
Single-Family $42.75 $42.96 $45.11 $47.37 $49.74 $52.23 Multi-Family (per unit) $27.77 $35.47 $37.24 $39.10 $41.06 $43.11 Commercial (All) $19.02 $22.82 $23.96 $25.16 $26.42 $27.74 NON-RESIDENTIAL VOLUMETRIC CHARGES PER HCF 1
Commercial
Car Dealer & Dept/Retail $2.30 $3.05 $3.20 $3.36 $3.53 $3.71 Game $3.46 $3.02 $3.17 $3.33 $3.50 $3.68
Grocery & Mortuary $5.04 $6.22 $6.53 $6.86 $7.20 $7.56
Hospital $2.28 $2.73 $2.87 $3.01 $3.16 $3.32
Hotel without dining $2.28 $2.71 $2.85 $2.99 $3.14 $3.30 Library & Church $2.25 $3.17 $3.33 $3.50 $3.68 $3.86
Professional Building $2.28 $3.06 $3.21 $3.37 $3.54 $3.72 Restaurant $5.22 $6.73 $7.07 $7.42 $7.79 $8.18
School $2.38 $2.74 $2.88 $3.02 $3.17 $3.33
Strip Mall $3.52 $3.06 $3.21 $3.37 $3.54 $3.72
Warehouse $3.51 $1.97 $2.07 $2.17 $2.28 $2.39
Industrial
Light Industrial $3.51 $1.97 $2.07 $2.17 $2.28 $2.39
Medium Industrial N/A $2.74 $2.88 $3.02 $3.17 $3.33
High Industrial N/A $3.81 $4.00 $4.20 $4.41 $4.63

1. HCF = hundred cubic feet, equal to 748 gallons of water.

Sewer Rate Schedule Current
Rates
Proposed Sewer Rates
City of Madera
Wastewater Rate Study 13
Figure 10. Monthly Wastewater Bill Comparison for Single Family Customers $60
$SO
$40
$30
$20
$10
$0
Current
Monthly Single Family Residential Sewer Bill
Comparison Current vs. Proposed Rates
IJ)
~
M
N
N
L/")
V)-
FY 2022/23 FY 2025/26
Monthly Charges
City of Madera
Wastewater Rate Study 14
Figure 11. Monthly Wastewater Bill Comparison for Multi-Family Customers $50
$45
$40
$35
$30
$25
$20
$15
$10
$5
$0
Monthly Multi Family Residential Sewer Bill Comparison
Current vs. Proposed Rates
Monthly Charges
City of Madera
Wastewater Rate Study 15
Figure 12. Monthly Wastewater Bill Comparison for Commercial Professional Building Customers Monthly Professional Building Commercial Sewer Bill Comparison Current vs. Proposed Rates (Assuming 36 hcf consumption) $180 -,-------------------------------------,
$161.66
$160
$140
$120
$100
$80
$60
$40
$20
$0
Monthly Charges
City of Madera
Wastewater Rate Study 16
Figure 13. Monthly Wastewater Bill Comparison for Commercial Restaurant Customers Figure 14 and Figure 15 show a comparison on bills for single-family residential, professional office commercial and restaurant commercial customers compared to other regionally located Cities.

Monthly Restaurant Sewer Bill Comparison
Current vs. Proposed Rates (Assuming 47 hcf consumption) $450 ~ ----------------------------------~
$412.20
$400
$350
$300
$250
$200
$150
$SO
$0
Monthly Charges
City of Madera
Wastewater Rate Study 17
Figure 14. Single-Family Residential Regional Bill Comparison City of Madera
Wastewater Rate Study 18
Figure 15. Professional Office Regional Bill Comparison Fixed Charge
$132.16 $132.98
$92.91 $96.55
$101.10
$75.76
City of Madera
Wastewater Rate Study 19
Figure 16. Restaurant Regional Bill Comparison
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8 CX) <I> rl
rl ui 1J'>
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00 "' rl
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v,.

City of Madera
Wastewater Rate Study 20

RECOMMENDATIONS AND NEXT STEPS
A. Consultant Recommendations
NBS recommends the City take the following actions:

Approve and accept this Study: NBS recommends the City Council formally approve and adopt this Study and its recommendations and proceed with the steps required to implement the proposed rates to maintain current level of service and achieve the City’s strategic goals. This report will provide documentation of the rate study analyses and the basis for analyzing potential changes to future rates.

Implement Recommended Levels of Rate Adjustments and Proposed Rates: Based on successfully meeting the Proposition 218 procedural requirements, the City Council should proceed with implementing the 5-year schedule of proposed rates and rate adjustments previously shown in Figure 9. This will help ensure the continued financial health of City’s wastewater utility.

Note: The attached Appendix provide more detailed information on the analysis of the wastewater revenue requirements, cost-of-service analysis and cost allocations, and the rate design analyses that have been summarized in this report.

SECTION 3.
i
Appendix: Detailed Wastewater Study Tables and Figures
a.Appendix: Detailed Wastewater Study Tables
and Figures
CITY OF MADERA Financial Plan & Reserve Summary

SEWER RATE STUDY
Financial Plan and Reserve Projections
TABLE 1 : FINANCIAL PLAN AND SUMMARY OF REVENUE REQUIREMENTS 5-Year Rate Period Budgeted1
FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Sources of Sewer Funds
Sewer Rate Revenue:

Sewer Rate Revenue Under Current Rates $ 8,412,960 $ 8,412,960 $ 8,412,960 $ 8,412,960 $ 8,412,960 $ 8,412,960 Revenue from Rate Increases - 105,162 862,328 1,326,093 1,813,045 2,324,346 Subtotal: Rate Revenue After Rate Increases $ 8,412,960 $ 8,518,122 $ 9,275,288 $ 9,739,053 $ 10,226,005 $ 10,737,306 Non-Rate Revenue:

Septic Dump Income $ 310,641 $ 310,641 $ 310,641 $ 310,641 $ 310,641 $ 310,641 Water Capital Fee 1,183 1,183 1,183 1,183 1,183 1,183
Other Fees 145,734 145,734 145,734 145,734 145,734 145,734 Refunds 1,864 1,864 1,864 1,864 1,864 1,864
Taxes & Licenses 87,300 87,300 87,300 87,300 87,300 87,300 Other Income 250,000 250,000 250,000 250,000 250,000 250,000 Interest Income 48,640 123,350 116,887 139,973 162,164 137,605 Subtotal: Non-Rate Revenue $ 845,362 $ 920,072 $ 913,609 $ 936,695 $ 958,886 $ 934,327 Total Sources of Funds $ 9,258,322 $ 9,438,194 $ 10,188,898 $ 10,675,748 $ 11,184,891 $ 11,671,632 Uses of Sewer Funds
Operating Expenses:

Salaries & Benefits $ 2,299,765 $ 2,414,753 $ 2,535,491 $ 2,662,265 $ 2,795,379 $ 2,935,148 Materials & Services 1,563,847 1,626,583 1,691,992 1,760,194 1,831,315 1,905,484 Interfund Charges 1,208,145 1,208,145 1,208,145 1,208,145 1,208,145 1,208,145 Special Payments 717,137 752,994 790,644 830,176 871,685 915,269 Capital Outlay 14,085 14,494 14,915 15,348 15,795 16,255 Transfer Out 44,965 44,965 44,965 44,965 44,965 44,965
Subtotal: Operating Expenses $ 5,847,944 $ 6,061,934 $ 6,286,151 $ 6,521,094 $ 6,767,283 $ 7,025,266 Other Expenditures:

Existing Debt Service $ 2,534,738 $ 2,532,336 $ 2,533,048 $ 2,527,048 $ 2,529,375 $ 2,530,647 New Debt Service - - - - - -
Rate-Funded Capital Expenses 1,090,000 - - - - 700,015
Subtotal: Other Expenditures $ 3,624,738 $ 2,532,336 $ 2,533,048 $ 2,527,048 $ 2,529,375 $ 3,230,662 Total Uses of Funds $ 9,472,682 $ 8,594,270 $ 8,819,199 $ 9,048,142 $ 9,296,658 $ 10,255,928 Annual Surplus/(Deficit) $ (214,360) $ 843,924 $ 1,369,698 $ 1,627,606 $ 1,888,234 $ 1,415,704 $ 8,627,320 $ 7,674,198 $ 7,905,590 $ 8,111,447 $ 8,337,772 $ 9,321,601

0.00% 5.00% 5.00% 5.00% 5.00% 5.00%
Cumulative Increases 0.00% 5.00% 10.25% 15.76% 21.55% 27.63% Debt Coverage Ratio after Rate Increases 1.01 0.97 1.18 1.27 1.37 1.47

1. Revenue and expenses for FY 2020/21 are from source file: Enterprise Funds Budget 2020-21.pdf, pages 33-42.

RATE REVENUE REQUIREMENTS SUMMARY
Net Revenue Req't. (Total Uses less Non-Rate Rev.)
Projected Annual Rate Revenue Adjustment
Projected
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I I I I I I
CITY OF MADERA Financial Plan & Reserve Summary

SEWER RATE STUDY
Financial Plan and Reserve Projections
TABLE 2: RESERVE FUND SUMMARY 5-Year Rate Period
FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Total Beginning Cash2 $ 7,526,796 $ 8,127,754 $ 8,091,394 $ 9,649,441 $ 10,965,270 $ 8,969,922 Sewer Operating Reserve Fund
Beginning Reserve Balance $ 6,346,078 $ 1,441,959 $ 1,494,723 $ 1,550,010 $ 1,607,941 $ 1,668,645 Plus: Net Cash Flow (After Rate Increases) (214,360) 843,924 1,369,698 1,627,606 1,888,234 1,415,704 Less: Transfer Out to Capital Expenditure Reserve (4,689,760) (791,159) (1,314,412) (1,569,675) (1,827,529) (1,352,092) Ending Operating Reserve Balance $ 1,441,959 $ 1,494,723 $ 1,550,010 $ 1,607,941 $ 1,668,645 $ 1,732,257 Target Ending Balance (90-days of O&M) 3 $ 1,441,959 $ 1,494,723 $ 1,550,010 $ 1,607,941 $ 1,668,645 $ 1,732,257 Capital Outlay Reserve Fund
Beginning Reserve Balance $ 500,000 $ 5,189,760 $ 4,789,544 $ 5,975,428 $ 7,110,555 $ 5,729,448 Plus: Transfer In of Operating Reserve Surplus 4,689,760 791,159 1,314,412 1,569,675 1,827,529 1,352,092 Less: Use of Reserves for Capital Projects - (1,191,375) (128,528) (434,548) (3,208,637) (2,729,448) Ending Capital Expenditure Reserve Balance $ 5,189,760 $ 4,789,544 $ 5,975,428 $ 7,110,555 $ 5,729,448 $ 4,352,092 $ 3,000,000 $ 3,000,000 $ 3,000,000 $ 3,000,000 $ 3,000,000 $ 3,000,000 Ending Balance $ 6,631,719 $ 6,284,268 $ 7,525,438 $ 8,718,496 $ 7,398,093 $ 6,084,349 Minimum Target Ending Balance $ 4,441,959 $ 4,494,723 $ 4,550,010 $ 4,607,941 $ 4,668,645 $ 4,732,257 $ 2,189,760 $ 1,789,544 $ 2,975,428 $ 4,110,555 $ 2,729,448 $ 1,352,092

2. Beginning cash balance for the Sewer Fund is found in CAFR. Source File: FY-2019-2020-Comprehensive-Annual-Financial-Report.pdf, Page 42.

Updated beginning cash balance for FY 20/21 per comments from City 08.02.21.

3. NBS Recommends keeping the Operating Reserve Fund target at 90 days of operating and maintenance expenses.

Source file: Rate Study 2015.pdf, Section 4.1.5, Page 42.

4. NBS recommends the target Capital Outlay Reserve to a minimum of 6% of net assets.

SUMMARY OF CASH ACTIVITY

UN-RESTRICTED RESERVES
Ending Surplus (Deficit) Compared to Targets
Target Ending Balance (6% of Net Assets = ~$3M) 4
Projected
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CITY OF MADERA Financial Plan & Reserve Summary

SEWER RATE STUDY
Financial Plan and Reserve Projections
TABLE 3: RESERVE FUND SUMMARY 5-Year Rate Period
Budgeted
FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Restricted Reserves:

Debt Service Reserve Fund
Beginning Reserve Balance5 $ 680,718 680,718 $ 693,379 $ 706,276 $ 719,413 $ 732,794 $ Plus: Interest Earnings - 12,661 12,897 13,137 13,381 13,630 Plus: Reserve Funding from New Debt Obligations - - - - - - Ending Debt Reserve Balance $ 680,718 $ 693,379 $ 706,276 $ 719,413 $ 732,794 $ 746,424 Target Ending Balance $ - $ - $ - $ - $ - $ -
Development Impact Fee Reserve Fund
Beginning Reserve Balance6 $ 692,053 $ 1,113,747 815,318 $ 1,417,727 $ 1,527,362 $ 839,035 $ Plus: Wastewater Dev. Impact Fee Revenues7
283,264 283,264 283,264 283,264 283,264 283,264
Plus: Interest Earnings - 15,165 20,716 26,370 28,409 15,606 Less: Transfer Out for Capacity-Related CIP Costs (160,000) - - (200,000) (1,000,000) (1,000,000) Ending Capacity Reserve Fund Balance $ 815,318 $ 1,113,747 $ 1,417,727 $ 1,527,362 $ 839,035 $ 137,906 Target Ending Balance $ - $ - $ - $ - $ - $ -
Annual Interest Earnings Rate 8 0.00% 1.86% 1.86% 1.86% 1.86% 1.86%

5. Beginning cash balance for Restricted Net Position in source File: FY-2019-2020-Comprehensive-Annual-Financial-Report.pdf, Page 42.

6. Beginning fund balance for development impact fee funds 4083, 4084 and 4085 from City staff in source file: Water and Sewer DIF FB 7-1-20.xlsx

7. Development Impact Fee revenue from current budget: FY-20-21-Adopted-Budget-City-of-Madera.pdf, page 349.

8. District's actual or budgeted interest earnings are used in analysis for unrestricted reserves in FY 2020/21. For 2021/22 and beyond, interest earning rates are estimated at the 3-year average (FY '17/18 - '19/20) for funds invested in LAIF, per the California Treasurer's Office website, for the restricted reserves.

Source: https://www.treasurer.ca.gov/pmia-laif/historical/annual.asp.

SUMMARY OF CASH ACTIVITY
Projected
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CITY OF MADERA

SEWER RATE STUDY
Rate Adjustment Charts and Report Tables
CHART 1
$0
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
$16,000,000
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Annual Obligations Fiscal Year Ending June 30
Revenue Requirements vs.

Revenue Under Existing Rates
Cash Funded Capital Expenses Debt Service
O&M Expenses Existing Revenue
Revenues with Adjusted Rates Revenues w/o ARPA
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•••
-

CITY OF MADERA

SEWER RATE STUDY
Rate Adjustment Charts and Report Tables
CHART 2
$. Mil
$1. Mil
$2. Mil
$3. Mil
$4. Mil
$5. Mil
$6. Mil
$7. Mil
$8. Mil
$9. Mil
$10. Mil
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26
Cash Balances vs. Recommended Reserve Targets
Total Ending Balance (Unrestricted)
Total Recommended Minimum Target (Unrestricted)
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- --

CITY OF MADERA

SEWER RATE STUDY
Rate Adjustment Charts and Report Tables
CHART 3

0.0%

5.0% 5.0% 5.0% 5.0% 5.0%
0%
1%
2%
3%
4%
5%
6%
FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Fiscal Year Ending June 30
Projected Adjustments to Sewer Rate Revenue
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D
CITY OF MADERA EXHIBIT 1

SEWER RATE STUDY
Operating Revenue and Expenses
TABLE 4 : REVENUE FORECAST1 Budget
Basis FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26

SEWER FUND
Taxes
Current Secured Property Tax 1 $ 87,300 $ 87,300 $ 87,300 $ 87,300 $ 87,300 $ 87,300 Subtotal $ 87,300 $ 87,300 $ 87,300 $ 87,300 $ 87,300 $ 87,300 Licenses & Permits
Infrastructure Cost Payback 1 $ - $ - $ - $ - $ - $ -
Subtotal $ - $ - $ - $ - $ - $ -
Fines & Forfeiture
Late Payment/Other Penalty 1 $ 145,734 $ 145,734 $ 145,734 $ 145,734 $ 145,734 $ 145,734 Subtotal $ 145,734 $ 145,734 $ 145,734 $ 145,734 $ 145,734 $ 145,734 Charges for Services
Parksdale Sewer #3 User Fees 1 $ 232,312 $ 232,312 $ 232,312 $ 232,312 $ 232,312 $ 232,312 User Charges 1 8,180,648 8,180,648 8,180,648 8,180,648 8,180,648 8,180,648 Septic Dump Income 1 310,641 310,641 310,641 310,641 310,641 310,641 Waste Water Plant Capital Fee 1 1,183 1,183 1,183 1,183 1,183 1,183 Subtotal $ 8,724,784 $ 8,724,784 $ 8,724,784 $ 8,724,784 $ 8,724,784 $ 8,724,784 Interest
Interest Income2
See FP $ 48,640 $ -
Subtotal $ 48,640 $ - $ - $ - $ - $ -
Gains & Proceeds
Sale of Real & Personal Property 1 $ - $ - $ - $ - $ - $ - Subtotal $ - $ - $ - $ - $ - $ -
Refunds
Refunds & Reimbursements 1 $ - $ - $ - $ - $ - $ -
Collection Recovery 1 1,443 1,443 1,443 1,443 1,443 1,443 Subtotal $ 1,443 $ 1,443 $ 1,443 $ 1,443 $ 1,443 $ 1,443

UTILITY BILLING & SEWER
Refunds
Refunds & Reimbursements 1 $ 421 $ 421 $ 421 $ 421 $ 421 $ 421 Subtotal $ 421 $ 421 $ 421 $ 421 $ 421 $ 421

SEWER MAINTENANCE & OPERATIONS
Non-Cash Capital Contribution
Capital Contribution 7 $ - $ - $ - $ - $ - $ -
Subtotal $ - $ - $ - $ - $ - $ -
Prop 218 Rate Period

SOURCES OF REVENUE
Prepared by NBS
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Exhibit 1 (O&M), 7 of 41
1/13/2022
CITY OF MADERA EXHIBIT 1

SEWER RATE STUDY
Operating Revenue and Expenses
TABLE 5 : REVENUE FORECAST1
, continued Budget
Basis FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26

WASTEWATER TREATMENT PLANT BOND ADMINISTRATION
Transfers In
Transfer-In 7 $ 250,000 $ 250,000 $ 250,000 $ 250,000 $ 250,000 $ 250,000 Subtotal $ 250,000 $ 250,000 $ 250,000 $ 250,000 $ 250,000 $ 250,000 $ 9,258,322 $ 9,209,682 $ 9,209,682 $ 9,209,682 $ 9,209,682 $ 9,209,682 TABLE 6 : SUMMARY OF REVENUES Budget
FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26

RATE REVENUE
Sewer Rate Revenue $ 8,412,960 $ 8,412,960 $ 8,412,960 $ 8,412,960 $ 8,412,960 $ 8,412,960 OTHER REVENUE:

Septic Dump Income 310,641 310,641 310,641 310,641 310,641 310,641 Water Capital Fee 1,183 1,183 1,183 1,183 1,183 1,183
Other Fees 145,734 145,734 145,734 145,734 145,734 145,734 Refunds 1,864 1,864 1,864 1,864 1,864 1,864
Taxes & Licenses 87,300 87,300 87,300 87,300 87,300 87,300 Other Income 250,000 250,000 250,000 250,000 250,000 250,000 Interest Income2
48,640 - - - - -
$ 9,258,322 $ 9,209,682 $ 9,209,682 $ 9,209,682 $ 9,209,682 $ 9,209,682 GRAND TOTAL: SEWER REVENUE

REVENUE SUMMARY
GRAND TOTAL: SEWER REVENUE
Prop 218 Rate Period
Prop 218 Rate Period

SOURCES OF REVENUE
Prepared by NBS
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Exhibit 1 (O&M), 8 of 41
1/13/2022
i i- 1-1-1-1-1-1
CITY OF MADERA EXHIBIT 1

SEWER RATE STUDY
Operating Revenue and Expenses
TABLE 7 : OPERATING EXPENSE FORECAST1,3 Budget
Basis FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26

UTILITY BILLING & SEWER
Salaries & Benefits
Salaries/Full-Time 2 142,387 156,982 149,506 164,831 173,072 181,726 Salaries/Part-Time 2 - - - - - -
Salaries/Overtime 2 - - - - - -
Salaries - Leave Payout 2 - - - - - -
Salaries - Auto & Expense Allo. 2 68 75 71 79 83 87
Public Employees Retirement 3 16,404 18,085 17,224 18,990 19,939 20,936 Long Term Disability Insurance 3 484 534 508 560 588 618 Life Insurance Premiums 3 181 200 190 210 220 231
Workers Compensation Insurance 3 12,488 13,768 13,112 14,456 15,179 15,938 Medicare Tax - Employer's Share 3 2,054 2,265 2,157 2,378 2,497 2,621 Unfunded Accrued Liability 3 25,629 28,256 26,910 29,669 31,152 32,710 Deferred Comp/Part-Time 3 - - - - - -
Deferred Comp/Full-Time 3 4,988 5,499 5,237 5,774 6,063 6,366 Unemployment Insurance 3 536 591 563 620 652 684
Section 125 Benefit Allowance 3 40,627 44,791 42,658 47,031 49,382 51,851 Subtotal 245,846 $ 258,138 $ 271,045 $ 284,597 $ 298,827 $ 313,769 $ Materials & Services
Telephone & Fax Charges 3 $ 4,000 $ 4,410 4,200 $ 4,631 $ 4,862 $ 5,105 $ Advertising/Bids & Notices 3 250 276 263 289 304 319
Office Supplies/Expendable 3 2,500 2,756 2,625 2,894 3,039 3,191 Postage/Other Mailing Charge 3 20,000 22,050 21,000 23,153 24,310 25,526 Vehicle Fuel, Supplies & Maintenance 5 375 413 394 434 456 479 Contracted Services 3 15,000 16,538 15,750 17,364 18,233 19,144 Bank Service Charges 3 7,500 8,269 7,875 8,682 9,116 9,572 Conference/Training/Education 3 1,500 1,654 1,575 1,736 1,823 1,914 Subtotal 51,125 $ 53,681 $ 56,365 $ 59,184 $ 62,143 $ 65,250 $ Interfund Charges
Interfund Charges - Central Su. 7 $ 2 $ 2 2 $ 2 $ 2 $ 2 $ Interfund Charges - Admin Overhead 7 19,977 19,977 19,977 19,977 19,977 19,977 Interfund Charges - Computer Maintenance 7 16,606 16,606 16,606 16,606 16,606 16,606 Interfund Charges - Computer Replace. 7 3,743 3,743 3,743 3,743 3,743 3,743 Interfund Charges - Motor Rental 7 1,485 1,485 1,485 1,485 1,485 1,485 Subtotal 41,813 $ 41,813 $ 41,813 $ 41,813 $ 41,813 $ 41,813 $

EXPENSES
Prop 218 Rate Period
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Exhibit 1 (O&M), 9 of 41
1/13/2022
CITY OF MADERA EXHIBIT 1

SEWER RATE STUDY
Operating Revenue and Expenses
TABLE 8 : OPERATING EXPENSE FORECAST, cont.1,3 Budget
Basis FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Special Payments
OPEB Obligation Expense 3 $ 825 $ 910 866 $ 955 $ 1,003 $ 1,053 $ Pension Expense - GASB 68 3 36,553 40,300 38,381 42,315 44,430 46,652 Subtotal 37,378 $ 39,247 $ 41,209 $ 43,270 $ 45,433 $ 47,705 $ Capital Outlay
Vehicles & Equipment 4 $ 325 $ 335 345 $ 355 $ 366 $ 377 $ Subtotal 325 $ 335 $ 345 $ 355 $ 366 $ 377 $
Other Nonoperating Expense
Bad Debt Expense 4 $ - $ - - $ - $ - $ - $
Subtotal - $ - $ - $ - $ - $ - $
Transfer Out
Transfer Out - Insurance Reserve 7 $ 4,695 $ 4,695 4,695 $ 4,695 $ 4,695 $ 4,695 $ Subtotal 4,695 $ 4,695 $ 4,695 $ 4,695 $ 4,695 $ 4,695 $ Sub-Total: Utility Billing and Sewer $ 381,182 $ 397,909 $ 415,473 $ 433,914 $ 453,277 $ 473,608 TABLE 9 : OPERATING EXPENSE FORECAST, cont.1,3 Budget
Basis FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26

SEWER MAINTENANCE & OPERATIONS
Salaries & Benefits
Salaries/Full-Time 2 $ 404,092 $ 445,511 424,297 $ 467,787 $ 491,176 $ 515,735 $ Salaries/Part-Time 2 - - - - - -
Salaries/Overtime 2 6,000 6,615 6,300 6,946 7,293 7,658 Salaries - Uniform Pay 2 1,150 1,268 1,208 1,331 1,398 1,468 Public Employees Retirement 3 55,156 60,809 57,914 63,850 67,042 70,395 Long Term Disability Insurance 3 1,332 1,469 1,399 1,542 1,619 1,700 Life Insurance Premiums 3 509 561 534 589 619 650
Workers Compensation Insurance 3 38,999 42,996 40,949 45,146 47,404 49,774 Medicare Tax - Employer's Share 3 6,288 6,933 6,602 7,279 7,643 8,025 Unfunded Accrued Liability 3 89,938 99,157 94,435 104,114 109,320 114,786 Deferred Comp/Part-Time 3 - - - - - -
Deferred Comp/Full-Time 3 15,380 16,956 16,149 17,804 18,694 19,629 Unemployment Insurance 3 1,711 1,886 1,797 1,981 2,080 2,184 Section 125 Benefit Allowance 3 82,026 90,434 86,127 94,955 99,703 104,688 Subtotal 702,581 $ 737,710 $ 774,596 $ 813,325 $ 853,992 $ 896,691 $

EXPENSES

EXPENSES
Prop 218 Rate Period
Prop 218 Rate Period
Prepared by NBS
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Exhibit 1 (O&M), 10 of 41
1/13/2022
CITY OF MADERA EXHIBIT 1

SEWER RATE STUDY
Operating Revenue and Expenses
TABLE 10 : OPERATING EXPENSE FORECAST, cont.1,3 Budget
Basis FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Materials & Services
Gas & Electric Utilities 6 $ 34,000 $ 35,700 $ 37,485 $ 39,359 $ 41,327 $ 43,394 Telephone & Fax Charges 4 5,000 5,150 5,305 5,464 5,628 5,796 Advertising/Bids & Notices 4 1,500 1,545 1,591 1,639 1,688 1,739 Office Supplies/Expendable 4 3,000 3,090 3,183 3,278 3,377 3,478 Vehicle Fuel, Supplies & Maintenance 5 18,500 19,425 20,396 21,416 22,487 23,611 Contracted Services 4 25,000 25,750 26,523 27,318 28,138 28,982 Taxes & Assessments 4 12,000 12,360 12,731 13,113 13,506 13,911 Conference/Training/Education 4 4,300 4,429 4,562 4,699 4,840 4,985 Maintenance/Other Supplies 4 60,000 61,800 63,654 65,564 67,531 69,556 Subtotal $ 163,300 $ 169,249 $ 175,429 $ 181,849 $ 188,520 $ 195,452 Interfund Charges
Interfund Charges - Facility Maintenance 7 $ 70,859 $ 70,859 $ 70,859 $ 70,859 $ 70,859 $ 70,859 Interfund Charges - Central Su. 7 6,055 6,055 6,055 6,055 6,055 6,055 Interfund Charges - Cost Distr. 7 112,903 112,903 112,903 112,903 112,903 112,903 Interfund Charges - Admin Overhead 7 75,406 75,406 75,406 75,406 75,406 75,406 Interfund Charges - Vehicle Replacement 7 95,025 95,025 95,025 95,025 95,025 95,025 Interfund Charges - Vehicle Maintenance 7 48,931 48,931 48,931 48,931 48,931 48,931 Interfund Charges - Computer Maintenance 7 28,277 28,277 28,277 28,277 28,277 28,277 Interfund Charges - Computer Replace. 7 6,233 6,233 6,233 6,233 6,233 6,233 Interfund Charges - Software 7 131 131 131 131 131 131
Interfund Charges - Motor Rental 7 5,007 5,007 5,007 5,007 5,007 5,007 Subtotal $ 448,827 $ 448,827 $ 448,827 $ 448,827 $ 448,827 $ 448,827 Special Payments
Liability/Property Insurance 3 $ 27,894 $ 29,289 $ 30,753 $ 32,291 $ 33,905 $ 35,601 Retiree Insurance Premiums 3 1,994 2,094 2,198 2,308 2,424 2,545 OPEB Obligation Expense 3 22,696 23,831 25,022 26,273 27,587 28,966 Pension Expense - GASB 68 3 104,245 109,457 114,930 120,677 126,710 133,046 Subtotal $ 156,829 $ 164,670 $ 172,904 $ 181,549 $ 190,627 $ 200,158 Capital Outlay
Vehicles & Equipment 7 $ 461 $ 461 $ 461 $ 461 $ 461 $ 461 Subtotal $ 461 $ 461 $ 461 $ 461 $ 461 $ 461
Transfer Out
Transfer Out - Insurance Reserve 7 $ 14,001 $ 14,001 $ 14,001 $ 14,001 $ 14,001 $ 14,001 Subtotal $ 14,001 $ 14,001 $ 14,001 $ 14,001 $ 14,001 $ 14,001 Sub-Total: Sewer Maintenance & Operations $ 1,485,999 $ 1,534,919 $ 1,586,217 $ 1,640,013 $ 1,696,428 $ 1,755,590 Depreciation (Non-cash item left out of analysis)4
Depreciation 7 $ 33,268 $ 33,268 $ 33,268 $ 33,268 $ 33,268 $ 33,268 Subtotal $ 33,268 $ 33,268 $ 33,268 $ 33,268 $ 33,268 $ 33,268

EXPENSES
Prop 218 Rate Period
Prepared by NBS
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Exhibit 1 (O&M), 11 of 41
1/13/2022
I
CITY OF MADERA EXHIBIT 1

SEWER RATE STUDY
Operating Revenue and Expenses
TABLE 11 : OPERATING EXPENSE FORECAST, cont.1,3 Budget
Basis FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26

WATER WASTE TREATMENT PLANT
Salaries & Benefits
Salaries/Full-Time 2 $ 804,350 $ 886,796 844,568 $ 931,136 $ 977,692 $ 1,026,577 $ Salaries/Part-Time 2 - - - - - -
Salaries/Overtime 2 15,000 16,538 15,750 17,364 18,233 19,144 Salaries - Leave Payout 2 - - - - - -
Salaries - Uniform Pay 2 1,400 1,544 1,470 1,621 1,702 1,787 Public Employees Retirement 3 95,222 104,982 99,983 110,231 115,743 121,530 Long Term Disability Insurance 3 2,283 2,517 2,397 2,643 2,775 2,914 Life Insurance Premiums 3 838 924 880 970 1,019 1,070
Workers Compensation Insurance 3 77,919 85,906 81,815 90,201 94,711 99,447 Medicare Tax - Employer's Share 3 12,405 13,677 13,025 14,360 15,078 15,832 Unfunded Accrued Liability 3 140,106 154,467 147,111 162,190 170,300 178,815 Deferred Comp/Part-Time 3 - - - - - -
Deferred Comp/Full-Time 3 28,199 31,089 29,609 32,644 34,276 35,990 Unemployment Insurance 3 2,625 2,894 2,756 3,039 3,191 3,350 Section 125 Benefit Allowance 3 170,991 188,518 179,541 197,943 207,841 218,233 Subtotal 1,351,338 $ 1,418,905 $ 1,489,850 $ 1,564,343 $ 1,642,560 $ 1,724,688 $ Materials & Services
Gas & Electric Utilities 6 $ 671,410 $ 740,230 704,981 $ 777,241 $ 816,103 $ 856,908 $ Telephone & Fax Charges 4 7,500 7,957 7,725 8,195 8,441 8,695 Advertising/Other 4 12,510 13,272 12,885 13,670 14,080 14,503 Office Supplies/Expendable 4 3,500 3,713 3,605 3,825 3,939 4,057 Mileage Reimbursements 4 502 533 517 549 565 582
Vehicle Fuel, Supplies & Maintenance 5 16,000 17,640 16,800 18,522 19,448 20,421 Contracted Services 4 312,000 331,001 321,360 340,931 351,159 361,694 Taxes & Assessments 4 41,000 43,497 42,230 44,802 46,146 47,530 Conference/Training/Education 4 15,000 15,914 15,450 16,391 16,883 17,389 Maintenance/Other Supplies 4 270,000 286,443 278,100 295,036 303,887 313,004 Subtotal 1,349,422 $ 1,403,653 $ 1,460,198 $ 1,519,161 $ 1,580,651 $ 1,644,782 $ Interfund Charges
Interfund Charges - Facility Maintenance 7 $ 180,641 $ 180,641 180,641 $ 180,641 $ 180,641 $ 180,641 $ Interfund Charges - Central Su. 7 2,677 2,677 2,677 2,677 2,677 2,677 Interfund Charges - Admin Overhead 7 365,815 365,815 365,815 365,815 365,815 365,815 Interfund Charges - Vehicle Replacement 7 70,708 70,708 70,708 70,708 70,708 70,708 Interfund Charges - Vehicle Maintenance 7 64,251 64,251 64,251 64,251 64,251 64,251 Interfund Charges - Computer Maintenance 7 26,810 26,810 26,810 26,810 26,810 26,810 Interfund Charges - Computer Replace. 7 5,821 5,821 5,821 5,821 5,821 5,821 Interfund Charges - Software 7 782 782 782 782 782 782
Subtotal 717,505 $ 717,505 $ 717,505 $ 717,505 $ 717,505 $ 717,505 $

EXPENSES
Prop 218 Rate Period
Prepared by NBS
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Exhibit 1 (O&M), 12 of 41
1/13/2022
CITY OF MADERA EXHIBIT 1

SEWER RATE STUDY
Operating Revenue and Expenses
TABLE 12 : OPERATING EXPENSE FORECAST, cont.1,3 Budget
Basis FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Special Payments
Liability/Property Insurance 3 $ 305,799 $ 321,089 $ 337,143 $ 354,001 $ 371,701 $ 390,286 OPEB Obligation Expense 3 28,676 30,110 31,615 33,196 34,856 36,599 Pension Expense - GASB 68 3 188,455 197,878 207,772 218,160 229,068 240,522 Subtotal $ 522,930 $ 549,077 $ 576,530 $ 605,357 $ 635,625 $ 667,406 Capital Outlay
Vehicles & Equipment 4 $ 13,299 $ 13,698 $ 14,109 $ 14,532 $ 14,968 $ 15,417 Subtotal $ 13,299 $ 13,698 $ 14,109 $ 14,532 $ 14,968 $ 15,417 Transfer Out
Transfer Out - Insurance Reserve 7 $ 26,269 $ 26,269 $ 26,269 $ 26,269 $ 26,269 $ 26,269 Subtotal $ 26,269 $ 26,269 $ 26,269 $ 26,269 $ 26,269 $ 26,269 Sub-Total: Water Waste Treatment Plant $ 3,980,763 $ 4,129,106 $ 4,284,461 $ 4,447,167 $ 4,617,578 $ 4,796,067 Depreciation (Non-cash item left out of analysis)4
Depreciation 7 $ 22,522 $ 22,522 $ 22,522 $ 22,522 $ 22,522 $ 22,522 Subtotal $ 22,522 $ 22,522 $ 22,522 $ 22,522 $ 22,522 $ 22,522 $ 5,847,944 $ 6,061,934 $ 6,286,151 $ 6,521,094 $ 6,767,283 $ 7,025,266 Net Income $ 3,410,378 $ 3,147,748 $ 2,923,531 $ 2,688,588 $ 2,442,399 $ 2,184,416 GRAND TOTAL: SEWER OPERATING EXPENSES

EXPENSES
Prop 218 Rate Period
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Exhibit 1 (O&M), 13 of 41
1/13/2022
I
CITY OF MADERA EXHIBIT 1

SEWER RATE STUDY
Operating Revenue and Expenses
TABLE 13 : FORECASTING ASSUMPTIONS3 Budget
Basis FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Customer Growth 1 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Salaries 2 5.00% 5.00% 5.00% 5.00% 5.00% 5.00%
Benefits 3 5.00% 5.00% 5.00% 5.00% 5.00% 5.00%
General Inflation 4 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% Fuel 5 5.00% 5.00% 5.00% 5.00% 5.00% 5.00%
Electricity 6 5.00% 5.00% 5.00% 5.00% 5.00% 5.00%
No Escalation 7 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

1. Revenue and expenses for FY 2019/20 through FY 2020/21 are from source file: Enterprise Funds Budget 2020-21.pdf, pages 33-42.

2. Interest income is calculated in the Financial Plan and excluded from this table.

3. Inflation factor values follow previous assumptions from 2015 Rate Study.

Source file: Rate Study 2015.pdf, Table 1-1, Page 12.

4. Depreciation expense is not considered in this projection since it is not a cash expense.

INFLATION FACTORS
Prop 218 Rate Period
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Exhibit 1 (O&M), 14 of 41
1/13/2022
CITY OF MADERA EXHIBIT 2

SEWER RATE STUDY
Capital Improvement Plan Expenditures
TABLE 14 : CAPITAL FUNDING SUMMARY
CAPITAL FUNDING FORECAST Budget
FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Grants $ - $ - $ - $ - $ - $ -
Use of Development Impact Fee Reserve Fund1
- 160,000 - 200,000 1,000,000 1,000,000
Use of American Rescue Plan Proceeds2
5,630,000 2,089,500 2,020,000 1,600,000 4,660,500
Use of Capital Expenditure Reserve Fund - 1,191,375 128,528 434,548 3,208,637 2,729,448 Rate Revenue 1,090,000 - - - - 700,015
Total Sources of Capital Funds $ 3,339,500 $ 6,821,375 $ 2,148,528 $ 2,234,548 $ 8,869,137 $ 4,429,463 Uses of Capital Funds:

Total Project Costs (Includes Exp. Related Projects) $ 3,339,500 $ 6,821,375 $ 2,148,528 $ 2,234,548 $ 8,869,137 $ 4,429,463 American Rescue Plan $ - $ 16,000,000 $ - $ - $ - $ -

1. DIF reserve fund contributions from source: Sewer CIP ARPA.xlsx, with ARPA funding taken into account for eligible projects. These amounts keep DIF fund in financial plan from going negative.

2. ARPA funding approved in August. Allocation across years are dependent on eligible projects per source: Sewer CIP ARPA.xlsx Funding Sources:

Projected
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Exhibit 2 (CIP), 15 of 41
1/13/2022
CITY OF MADERA EXHIBIT 2

SEWER RATE STUDY
Capital Improvement Plan Expenditures

CAPITAL IMPROVEMENT PROGRAM
TABLE 15 : CAPITAL IMPROVEMENT PROGRAM COSTS (IN CURRENT-YEAR DOLLARS)3,4 Project Description FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 GL ORG: 20403420
CCTV Program $ 150,000 $ 150,000 $ 150,000
SSMP Update Every 5 years - next is 2024
SS-00000 Engineering Support for Sewer Projects 25,000 25,000 25,000 25,000 25,000 25,000 6804
S-VI-002 -Sewer Line Video Inspection Services 100,000
S-VI-002 -Sewer Line Video Inspection Services - Phase II 695,000 Master Plan Update 300,000
7030
SS-00006 -Fairgrounds Lift Station 574,500
SS-00010 -Airport Lift Station Pumps Replacement 150,000 SS-00007 Airport Lift Station Force Main Study 20,000
South Street Lift Station Recommendations 120,000
North Airport Lift Station Recommendations 50,000
7050
S-STDY-1 -Sewer System Cond. Assess/Rehab 180,000
S-STDY-2 Asset Management Software 75,000
SS-00012 - Doubletree Sewer Laterals 325,000
SS-00009 2018 Sewer Main Repair/Rehab Priority Lines 495,000 500,000 SS-00008 2018 Sewer Manhole Restoration/Rehab 45,000 105,000 SS-00014 - Avenue 13 Interceptor Sewer 400,000 5,000,000 2,900,000 SS-00011 -Mainberry btwn Howard & Sunset Relocate 450,000 S-000012-Schnoor Ave. Trunk Sewer System 80,000 500,000 -Annual Depreciation Repair 1% of system per year 1,400,000 1,400,000 1,400,000 1,400,000 Wastewater Treatment Plant
WWTP20-01 WDR Permit Renewal Project 500,000
CV Salts Compliance
WWTP 10.1 mgd Permit Requirements 200,000
WWTP Nitrification/Denitrification
WWTP Name Plate Deficiency -Influent Lift Station Expansion 260,000 2,340,000 WWTP Sludge Thickener Class B Solids or digester 200,000 3,300,000 NexGen Maintenance Management Program
Data Recording and Back-up
Future Projects4
Total: CIP Program Costs (Current-Year Dollars) $ 3,339,500 $ 6,655,000 $ 2,045,000 $ 2,075,000 $ 8,035,000 $ 3,915,000

3. CIP expenses found in source files: Sewer CIP ARPA.xlsx

4. Future projects, beyond FY2030/31 are estimated at the average of rate-funded capital projects in FY 2020/21-2031/32.

Prepared by NBS
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Exhibit 2 (CIP), 16 of 41
1/13/2022
CITY OF MADERA EXHIBIT 2

SEWER RATE STUDY
Capital Improvement Plan Expenditures
TABLE 16 : CAPITAL IMPROVEMENT PROGRAM COSTS (IN FUTURE-YEAR DOLLARS), CONTINUED Project Description FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 GL ORG: 20403420
CCTV Program $ - $ - $ - $ 161,534 $ 165,572 $ 169,711
SSMP Update Every 5 years - next is 2024 - - - - - -
SS-00000 Engineering Support for Sewer Projects 25,000 25,625 26,266 26,922 27,595 28,285 6804 - - - - - -
S-VI-002 -Sewer Line Video Inspection Services 100,000 - - - - - S-VI-002 -Sewer Line Video Inspection Services - Phase II - 712,375 - - - - Master Plan Update - - - 323,067 - -
7030 - - - - - -
SS-00006 -Fairgrounds Lift Station 574,500 - - - - -
SS-00010 -Airport Lift Station Pumps Replacement 150,000 - - - - - SS-00007 Airport Lift Station Force Main Study 20,000 - - - - - South Street Lift Station Recommendations - - 126,075 - - - North Airport Lift Station Recommendations - 51,250 - - - - 7050 - - - - - -
S-STDY-1 -Sewer System Cond. Assess/Rehab 180,000 - - - - - S-STDY-2 Asset Management Software 75,000 - - - - -
SS-00012 - Doubletree Sewer Laterals 325,000 - - - - -
SS-00009 2018 Sewer Main Repair/Rehab Priority Lines 495,000 512,500 - - - - SS-00008 2018 Sewer Manhole Restoration/Rehab 45,000 107,625 - - - - SS-00014 - Avenue 13 Interceptor Sewer 400,000 5,125,000 - - 3,201,057 - SS-00011 -Mainberry btwn Howard & Sunset Relocate 450,000 - - - - - S-000012-Schnoor Ave. Trunk Sewer System - 82,000 525,313 - - - -Annual Depreciation Repair 1% of system per year - - 1,470,875 1,507,647 1,545,338 1,583,971 Wastewater Treatment Plant - - - - - -
WWTP20-01 WDR Permit Renewal Project 500,000 - - - - -
CV Salts Compliance - - - - - -
WWTP 10.1 mgd Permit Requirements - 205,000 - - - -
WWTP Nitrification/Denitrification - - - - - -
WWTP Name Plate Deficiency -Influent Lift Station Expansion - - - - 286,991 2,647,495 WWTP Sludge Thickener Class B Solids or digester - - - 215,378 3,642,583 - NexGen Maintenance Management Program - - - - - -
Data Recording and Back-up - - - - - -
Future Projects 4 - - - - - -
Total: CIP Program Costs (Future-Year Dollars) $ 3,339,500 $ 6,821,375 $ 2,148,528 $ 2,234,548 $ 8,869,137 $ 4,429,463

4. Future projects, beyond FY2030/31 are estimated at the average of rate-funded capital projects in FY 2020/21-2031/32.

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Exhibit 2 (CIP), 17 of 41
1/13/2022
CITY OF MADERA EXHIBIT 2

SEWER RATE STUDY
Capital Improvement Plan Expenditures
TABLE 17 : FORECASTING ASSUMPTIONS
Economic Variables FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26

0.00% 2.50% 2.50% 2.50% 2.50% 2.50%

1.03 1.00 1.05 1.08 1.10 1.13

5. Construction inflator is based on the most current 10 year average of the Engineering News-Record Construction Cost Index.

Source: www.enr.com/economics (August 2010 to August 2020).

Annual Construction Cost Inflation, Per Engineering News Record5 Cumulative Construction Cost Multiplier from FY 2020/21 Prepared by NBS
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Exhibit 2 (CIP), 18 of 41
1/13/2022
CITY OF MADERA EXHIBIT 3

SEWER RATE STUDY
Debt Service
TABLE 18 : EXISTING DEBT OBLIGATIONS

CURRENT DISTRICT DEBT OBLIGATIONS
Annual Repayment Schedules: FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 2015 Wastewater Revenue Bonds ($28,8115,000)1
Principal Payment $ 1,120,000 $ 1,165,000 $ 1,210,000 $ 1,250,000 $ 1,300,000 $ 1,350,000 Interest Payment 886,150 844,710 801,605 756,835 710,585 662,485 Subtotal: Annual Debt Service $ 2,006,150 $ 2,009,710 $ 2,011,605 $ 2,006,835 $ 2,010,585 $ 2,012,485 Coverage Requirement ($-Amnt above annual payment) 120% 120% 120% 120% 120% 120% Reserve Requirement $ - $ - $ - $ - $ - $ -
2021 BBVA Loan ($10,000,000) - Refinanced2
Principal Payment $ 331,996 $ 372,000 $ 379,000 $ 387,000 $ 395,000 $ 404,000 Interest Payment 196,592 150,626 142,443 133,213 123,790 114,162 Subtotal: Annual Debt Service $ 528,588 $ 522,626 $ 521,443 $ 520,213 $ 518,790 $ 518,162 Coverage Requirement ($-Amnt above annual payment) 120% 120% 120% 120% 120% 120% Reserve Requirement $ - $ - $ - $ - $ - $ -

1. 2015 Wastewater Revenue Bonds refund the 2006 Wastewater Revenue Bonds. Source files: Wastewater_Refunding 2015 Amortization Schedule.pdf, Wastewater_Refunding 2015 2nd Install.pdf 2015 wastewater refunding bond is due to mature in 2036.

2. 2021 BBVA Loan issued 02/01/2021. Loan refinanced and prop 218 rate period debt service updated per City notes 05.05.21.

TABLE 19 : EXISTING ANNUAL DEBT OBLIGATIONS TO BE SATISFIED BY SEWER RATES Existing Annual Debt Service $ 2,532,336 2,534,738 $ 2,533,048 $ 2,527,048 $ 2,529,375 $ 2,530,647 $ Existing Annual Coverage Requirement 1.20 1.20 1.20 1.20 1.20 1.20 Existing Debt Reserve Target $ - $ - $ - $ - $ - $ -
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Exhibit 3 (Debt), 19 of 41
CITY OF MADERA EXHIBIT 4

SEWER RATE STUDY
Projected Water Rates Under Existing Rate Schedule
TABLE 20 : CURRENT SEWER RATE SCHEDULE
Current Monthly Sewer Service Fee
1 FYE 2020
Residential Flat Rates
Monthly Fixed Charge $42.75
Multi-Residential Rates
Monthly Fixed Charge $27.77
Non-Residential Rates
Monthly Fixed Service Charge $19.02
Non Residential Discharge Rates
CAR DLR & Dept/Ret $2.30
Game $3.46
GROC/MOR $5.04
HOSP/CON $2.28
HOTEL/WO $2.28
LIB/CHUR $2.25
Lt. Manufacturing $3.51
PROF BLD $2.28
RESTAURANT $5.22
SCHOOLS $2.38
STRP/MAL $3.52
WRHSE $3.51
Non-Metered Non Residential Flat Rates
CAR DLR & Dept/Ret SEWER USE/BLDG/1000 $19.01
CAR SERV SEWER USE/BAYS $16.45
Game SEWER USE/BLDG/1000 $57.63
GROC/MOR SEWER USE/BLDG/1000 $33.80
HOSP/CON SEWER USE/BEDS $15.83
HOTEL/W SEWER USE/ROOMS $35.15
HOTEL/WO SEWER USE/ROOMS $20.59
LIB/CHUR SEWER USE/SEATING $0.50
OPN/AIR SEWER USE/SEATING $0.12
PROF BLD SEWER USE/BLDG/1000 $38.02
REST IN SEWER USE/SEATING $7.02
REST OUT SEWER USE/BLDG/1000 $70.22
SCHOOLS SEWER USE/STUDENTS $1.58
STRP/MAL SEWER USE/BLDG/1000 $41.16
WRHSE SEWER USE/BLDG/1000 $2.55
High Industrial User Rates
2 Rate per MG of Flow $1,234.50
Rate per 1,000 lbs. of BOD $410.00
Rate per 1,000 lbs. of TSS $340.00

1. Sewer rates for fiscal year ending 2020 are found in source file: 2142_001 Sewer Rates 2016-2020.pdf.

2. The City currently does not have high industrial users, however these will be the applicable charges.

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Exhibit 4 (Current Rates), 20 of 41
1/13/2022
CITY OF MADERA Function & Classification

SEWER RATE STUDY
Cost of Service Analysis
TABLE 21 : CLASSIFICATION OF EXPENSES FOR COST OF SERVICE ANALYSIS Classification of Expenses1
FY 2023/24 (VOL) (BOD) (TSS) (CA) (VOL) (BOD) (TSS) (CA) Sewer Fund

UTILITY BILLING & SEWER
Salaries & Benefits
Salaries/Full-Time $ 164,831 $ - $ - $ - $ 164,831 0% 0% 0% 100% Salaries - Auto & Expense Allo. 79 - - - 79 0% 0% 0% 100% Public Employees Retirement 18,990 - - - 18,990 0% 0% 0% 100% Long Term Disability Insurance 560 - - - 560 0% 0% 0% 100% Life Insurance Premiums 210 - - - 210 0% 0% 0% 100%
Workers Compensation Insurance 14,456 - - - 14,456 0% 0% 0% 100% Medicare Tax - Employer's Share 2,378 - - - 2,378 0% 0% 0% 100% Unfunded Accrued Liability 29,669 - - - 29,669 0% 0% 0% 100% Deferred Comp/Full-Time 5,774 - - - 5,774 0% 0% 0% 100% Unemployment Insurance 620 - - - 620 0% 0% 0% 100%
Section 125 Benefit Allowance 47,031 - - - 47,031 0% 0% 0% 100% Subtotal $ 284,597 $ - $ - $ - $ 284,597
Materials & Services
Telephone & Fax Charges $ 4,631 $ - $ - $ - $ 4,631 0% 0% 0% 100% Advertising/Bids & Notices 289 - - - 289 0% 0% 0% 100%
Office Supplies/Expendable 2,894 - - - 2,894 0% 0% 0% 100% Postage/Other Mailing Charge 23,153 - - - 23,153 0% 0% 0% 100% Vehicle Fuel, Supplies & Maintenance 434 - - - 434 0% 0% 0% 100% Contracted Services 17,364 - - - 17,364 0% 0% 0% 100%
Bank Service Charges 8,682 - - - 8,682 0% 0% 0% 100%
Conference/Training/Education 1,736 - - - 1,736 0% 0% 0% 100% Subtotal $ 59,184 $ - $ - $ - $ 59,184
Interfund Charges
Interfund Charges - Central Su. $ 2 $ - $ - $ - $ 2 0% 0% 0% 100% Interfund Charges - Admin Overhead 19,977 - - - 19,977 0% 0% 0% 100% Interfund Charges - Computer Maintenance 16,606 - - - 16,606 0% 0% 0% 100% Interfund Charges - Computer Replace. 3,743 - - - 3,743 0% 0% 0% 100% Interfund Charges - Motor Rental 1,485 - - - 1,485 0% 0% 0% 100% Subtotal $ 41,813 $ - $ - $ - $ 41,813
Strength Customer Basis of Classification Budget Categories Total
Revenue
Flow
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Funct. & Classification, 21 of 41
CITY OF MADERA Function & Classification

SEWER RATE STUDY
Cost of Service Analysis
TABLE 22 : CLASSIFICATION OF EXPENSES FOR COST OF SERVICE ANALYSIS Classification of Expenses1
FY 2023/24 (VOL) (BOD) (TSS) (CA) (VOL) (BOD) (TSS) (CA) Sewer Fund
Special Payments
OPEB Obligation Expense $ 955 $ - $ - $ - $ 955 0% 0% 0% 100% Pension Expense - GASB 68 42,315 - - - 42,315 0% 0% 0% 100% Subtotal $ 43,270 $ - $ - $ - $ 43,270
Capital Outlay
Vehicles & Equipment $ 355 $ - $ - $ - $ 355 0% 0% 0% 100% Subtotal $ 355 $ - $ - $ - $ 355
Transfer Out
Transfer Out - Insurance Reserve $ 4,695 $ - $ - $ - $ 4,695 0% 0% 0% 100% Subtotal $ 4,695 $ - $ - $ - $ 4,695
Sub-Total: Utility Billing and Sewer $ 433,914 $ - $ - $ - $ 433,914 0% 0% 0% 100% Strength Customer Basis of Classification Budget Categories Total
Revenue
Flow
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Funct. & Classification, 22 of 41
CITY OF MADERA Function & Classification

SEWER RATE STUDY
Cost of Service Analysis
TABLE 23 : CLASSIFICATION OF EXPENSES FOR COST OF SERVICE ANALYSIS Classification of Expenses Continued1
FY 2023/24 (VOL) (BOD) (TSS) (CA) (VOL) (BOD) (TSS) (CA) Sewer Fund

SEWER MAINTENANCE & OPERATIONS
Salaries & Benefits
Salaries/Full-Time $ 467,787 $ 187,115 $ 46,779 $ 46,779 $ 187,115 40% 10% 10% 40% Salaries/Overtime 6,946 2,778 695 695 2,778 40% 10% 10% 40% Salaries - Uniform Pay 1,331 533 133 133 533 40% 10% 10% 40% Public Employees Retirement 63,850 25,540 6,385 6,385 25,540 40% 10% 10% 40% Long Term Disability Insurance 1,542 617 154 154 617 40% 10% 10% 40% Life Insurance Premiums 589 236 59 59 236 40% 10% 10% 40% Workers Compensation Insurance 45,146 18,058 4,515 4,515 18,058 40% 10% 10% 40% Medicare Tax - Employer's Share 7,279 2,912 728 728 2,912 40% 10% 10% 40% Unfunded Accrued Liability 104,114 41,646 10,411 10,411 41,646 40% 10% 10% 40% Deferred Comp/Full-Time 17,804 7,122 1,780 1,780 7,122 40% 10% 10% 40% Unemployment Insurance 1,981 792 198 198 792 40% 10% 10% 40% Section 125 Benefit Allowance 94,955 37,982 9,496 9,496 37,982 40% 10% 10% 40% Subtotal $ 813,325 $ 325,330 $ 81,333 $ 81,333 $ 325,330 Materials & Services
Gas & Electric Utilities $ 39,359 $ 15,744 $ 3,936 $ 3,936 $ 15,744 40% 10% 10% 40% Telephone & Fax Charges 5,464 2,185 546 546 2,185 40% 10% 10% 40% Advertising/Bids & Notices 1,639 656 164 164 656 40% 10% 10% 40% Office Supplies/Expendable 3,278 1,311 328 328 1,311 40% 10% 10% 40% Vehicle Fuel, Supplies & Maintenance 21,416 8,566 2,142 2,142 8,566 40% 10% 10% 40% Contracted Services 27,318 10,927 2,732 2,732 10,927 40% 10% 10% 40% Taxes & Assessments 13,113 5,245 1,311 1,311 5,245 40% 10% 10% 40% Conference/Training/Education 4,699 1,879 470 470 1,879 40% 10% 10% 40% Maintenance/Other Supplies 65,564 26,225 6,556 6,556 26,225 40% 10% 10% 40% Subtotal $ 181,849 $ 72,740 $ 18,185 $ 18,185 $ 72,740
Strength Customer Basis of Classification Budget Categories Total
Revenue
Flow
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Funct. & Classification, 23 of 41
CITY OF MADERA Function & Classification

SEWER RATE STUDY
Cost of Service Analysis
TABLE 24 : CLASSIFICATION OF EXPENSES FOR COST OF SERVICE ANALYSIS Classification of Expenses Continued1
FY 2023/24 (VOL) (BOD) (TSS) (CA) (VOL) (BOD) (TSS) (CA) Sewer Fund
Interfund Charges
Interfund Charges - Facility Maintenance $ 70,859 $ 28,344 $ 7,086 $ 7,086 $ 28,344 40% 10% 10% 40% Interfund Charges - Central Su. 6,055 2,422 606 606 2,422 40% 10% 10% 40% Interfund Charges - Cost Distr. 112,903 45,161 11,290 11,290 45,161 40% 10% 10% 40% Interfund Charges - Admin Overhead 75,406 30,162 7,541 7,541 30,162 40% 10% 10% 40% Interfund Charges - Vehicle Replacement 95,025 38,010 9,503 9,503 38,010 40% 10% 10% 40% Interfund Charges - Vehicle Maintenance 48,931 19,572 4,893 4,893 19,572 40% 10% 10% 40% Interfund Charges - Computer Maintenance 28,277 11,311 2,828 2,828 11,311 40% 10% 10% 40% Interfund Charges - Computer Replace. 6,233 2,493 623 623 2,493 40% 10% 10% 40% Interfund Charges - Software 131 52 13 13 52 40% 10% 10% 40% Interfund Charges - Motor Rental 5,007 2,003 501 501 2,003 40% 10% 10% 40% Subtotal $ 448,827 $ 179,531 $ 44,883 $ 44,883 $ 179,531 Special Payments
Liability/Property Insurance $ 32,291 $ 12,916 $ 3,229 $ 3,229 $ 12,916 40% 10% 10% 40% Retiree Insurance Premiums 2,308 923 231 231 923 40% 10% 10% 40% OPEB Obligation Expense 26,273 10,509 2,627 2,627 10,509 40% 10% 10% 40% Pension Expense - GASB 68 120,677 48,271 12,068 12,068 48,271 40% 10% 10% 40% Subtotal $ 181,549 $ 72,620 $ 18,155 $ 18,155 $ 72,620
Capital Outlay
Vehicles & Equipment $ 461 $ 369 $ 46 $ 46 $ - 80% 10% 10% 0% Subtotal $ 461 $ 369 $ 46 $ 46 $ -
Transfer Out
Transfer Out - Insurance Reserve $ 14,001 $ 5,600 $ 1,400 $ 1,400 $ 5,600 40% 10% 10% 40% Subtotal $ 14,001 5,600 1,400 1,400 5,600
Sub-Total: Sewer Maintenance & Operations $ 1,640,013 $ 656,190 $ 164,001 $ 164,001 $ 655,821 40% 10% 10% 40% Basis of Classification Budget Categories
Total
Revenue
Flow Strength Customer
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Funct. & Classification, 24 of 41
CITY OF MADERA Function & Classification

SEWER RATE STUDY
Cost of Service Analysis
TABLE 25 : CLASSIFICATION OF EXPENSES FOR COST OF SERVICE ANALYSIS Classification of Expenses Continued1
FY 2023/24 (VOL) (BOD) (TSS) (CA) (VOL) (BOD) (TSS) (CA) Sewer Fund

WATER WASTE TREATMENT PLANT
Salaries & Benefits
Salaries/Full-Time $ 931,136 $ 186,227 $ 232,784 $ 232,784 $ 279,341 20% 25% 25% 30% Salaries/Overtime 17,364 3,473 4,341 4,341 5,209 20% 25% 25% 30% Salaries - Uniform Pay 1,621 324 405 405 486 20% 25% 25% 30% Public Employees Retirement 110,231 22,046 27,558 27,558 33,069 20% 25% 25% 30% Long Term Disability Insurance 2,643 529 661 661 793 20% 25% 25% 30% Life Insurance Premiums 970 194 243 243 291 20% 25% 25% 30% Workers Compensation Insurance 90,201 18,040 22,550 22,550 27,060 20% 25% 25% 30% Medicare Tax - Employer's Share 14,360 2,872 3,590 3,590 4,308 20% 25% 25% 30% Unfunded Accrued Liability 162,190 32,438 40,548 40,548 48,657 20% 25% 25% 30% Deferred Comp/Full-Time 32,644 6,529 8,161 8,161 9,793 20% 25% 25% 30% Unemployment Insurance 3,039 608 760 760 912 20% 25% 25% 30% Section 125 Benefit Allowance 197,943 39,589 49,486 49,486 59,383 20% 25% 25% 30% Subtotal $ 1,564,343 $ 312,869 $ 391,086 $ 391,086 $ 469,303 Materials & Services
Gas & Electric Utilities $ 777,241 $ 155,448 $ 194,310 $ 194,310 $ 233,172 20% 25% 25% 30% Telephone & Fax Charges 8,195 1,639 2,049 2,049 2,459 20% 25% 25% 30% Advertising/Other 13,670 2,734 3,418 3,418 4,101 20% 25% 25% 30% Office Supplies/Expendable 3,825 765 956 956 1,147 20% 25% 25% 30% Mileage Reimbursements 549 110 137 137 165 20% 25% 25% 30% Vehicle Fuel, Supplies & Maintenance 18,522 3,704 4,631 4,631 5,557 20% 25% 25% 30% Contracted Services 340,931 68,186 85,233 85,233 102,279 20% 25% 25% 30% Taxes & Assessments 44,802 8,960 11,200 11,200 13,441 20% 25% 25% 30% Conference/Training/Education 16,391 3,278 4,098 4,098 4,917 20% 25% 25% 30% Maintenance/Other Supplies 295,036 59,007 73,759 73,759 88,511 20% 25% 25% 30% Subtotal $ 1,519,161 $ 303,832 $ 379,790 $ 379,790 $ 455,748 Basis of Classification Budget Categories
Total
Revenue
Flow Strength Customer
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Funct. & Classification, 25 of 41
CITY OF MADERA Function & Classification

SEWER RATE STUDY
Cost of Service Analysis
TABLE 26 : CLASSIFICATION OF EXPENSES FOR COST OF SERVICE ANALYSIS Classification of Expenses Continued1
FY 2023/24 (VOL) (BOD) (TSS) (CA) (VOL) (BOD) (TSS) (CA) Sewer Fund
Interfund Charges
Interfund Charges - Facility Maintenance $ 180,641 $ 36,128 $ 45,160 $ 45,160 $ 54,192 20% 25% 25% 30% Interfund Charges - Central Su. 2,677 535 669 669 803 20% 25% 25% 30% Interfund Charges - Admin Overhead 365,815 73,163 91,454 91,454 109,745 20% 25% 25% 30% Interfund Charges - Vehicle Replacement 70,708 14,142 17,677 17,677 21,212 20% 25% 25% 30% Interfund Charges - Vehicle Maintenance 64,251 12,850 16,063 16,063 19,275 20% 25% 25% 30% Interfund Charges - Computer Maintenance 26,810 5,362 6,703 6,703 8,043 20% 25% 25% 30% Interfund Charges - Computer Replace. 5,821 1,164 1,455 1,455 1,746 20% 25% 25% 30% Interfund Charges - Software 782 156 196 196 235 20% 25% 25% 30% Subtotal $ 717,505 $ 143,501 $ 179,376 $ 179,376 $ 215,252 Special Payments
Liability/Property Insurance $ 354,001 $ 70,800 $ 88,500 $ 88,500 $ 106,200 20% 25% 25% 30% OPEB Obligation Expense 33,196 6,639 8,299 8,299 9,959 20% 25% 25% 30% Pension Expense - GASB 68 218,160 43,632 54,540 54,540 65,448 20% 25% 25% 30% Subtotal $ 605,357 $ 121,071 $ 151,339 $ 151,339 $ 181,607 Capital Outlay
Vehicles & Equipment 14,532 2,906 3,633 3,633 4,360 20% 25% 25% 30% Subtotal $ 14,532 $ 2,906 $ 3,633 $ 3,633 $ 4,360
Transfer Out
Transfer Out - Insurance Reserve $ 26,269 $ 5,254 $ 6,567 $ 6,567 $ 7,881 20% 25% 25% 30% Subtotal $ 26,269 $ 5,254 $ 6,567 $ 6,567 $ 7,881
Sub-Total: Water Waste Treatment Plant $ 4,447,167 $ 889,433 $ 1,111,792 $ 1,111,792 $ 1,334,150 20% 25% 25% 30% Total Operating Expense $ 6,521,094 $ 1,545,623 $ 1,275,793 $ 1,275,793 $ 2,423,885 23.7% 19.6% 19.6% 37.2% Budget Categories
Total
Revenue
Flow Strength Customer Basis of Classification
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Funct. & Classification, 26 of 41

I I I I I I
CITY OF MADERA Function & Classification

SEWER RATE STUDY
Cost of Service Analysis
TABLE 27 : CLASSIFICATION OF EXPENSES FOR COST OF SERVICE ANALYSIS Classification of Expenses Continued1
FY 2023/24 (VOL) (BOD) (TSS) (CA) (VOL) (BOD) (TSS) (CA) Debt Services
Existing Debt Service $ 2,527,048 $ 598,958 $ 494,394 $ 494,394 $ 939,301 24% 20% 20% 37% New Debt Service - - - - - 24% 20% 20% 37%
Capital Expenditures
Rate-Funded Capital Expenses $ - $ - $ - $ - $ - 24% 20% 20% 37% TOTAL REVENUE REQUIREMENTS $ 9,048,142 $ 2,144,581 $ 1,770,187 $ 1,770,187 $ 3,363,186 24% 20% 20% 37% Less: Non-Rate Revenues
Sewer Rate Revenue
Septic Dump Income $ (310,641) $ (73,628) $ (60,774) $ (60,774) $ (115,465) 24% 20% 20% 37% Water Capital Fee (1,183) (280) (231) (231) (440) 24% 20% 20% 37% Other Fees (145,734) (34,542) (28,512) (28,512) (54,169) 24% 20% 20% 37% Refunds (1,864) (442) (365) (365) (693) 24% 20% 20% 37% Taxes & Licenses (87,300) (20,692) (17,079) (17,079) (32,449) 24% 20% 20% 37% Other Income (250,000) (59,255) (48,910) (48,910) (92,925) 24% 20% 20% 37% Interest Income (139,973) (33,176) (27,384) (27,384) (52,028) 24% 20% 20% 37% NET REVENUE REQUIREMENTS $ 8,111,447 $ 1,922,567 $ 1,586,931 $ 1,586,931 $ 3,015,018 Allocation of Revenue Requirements 100.0% 23.7% 19.6% 19.6% 37.2% Adjustments to Classification of Expenses
Adjustment to Current Rate Level: Total (VOL) (BOD) (TSS) (CA) Projected Sewer Rate Revenue at Current Rates $8,412,960 Projected Sewer Rate Increase 5.00%
Projected Sewer Rate Increase ($) $1,326,093
Target Rate Rev. After Rate Increases2 $9,739,053
Adjusted Net Revenue $ 9,739,053 $ 2,308,340 $ 1,905,358 $ 1,905,358 $ 3,619,997 Percent of Revenue 100.0% 23.7% 19.6% 19.6% 37.2%

1. Revenue and expenses for FY 2020/21 are from source file: Enterprise Funds Budget 2020-21.pdf, pages 33-42.

2. Revenue from rate increases assumes an implementation date of April 1, 2022 and each July 1 annual there after.

Basis of Classification Budget Categories
Total
Revenue
Flow Strength Customer
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Funct. & Classification, 27 of 41
CITY OF MADERA Allocation Factors

SEWER RATE STUDY
Cost of Service Analysis
TABLE 28 : CUSTOMER ALLOCATION FACTOR
Development of the CUSTOMER Allocation Factor
Customer Class
Number
of Accounts1
Percentage of
Accounts
Number
of Units1
Percentage of
Units
Single-Family 12,361 90.3% 12,361 75.3%
Multi-Family 452 3.3% 3,183 19.4%
Commercial
Auto Garage 39 0.3% 39 0.2%
Bakeries 5 0.0% 5 0.0%
Barber/Beauty 8 0.1% 8 0.0%
Bars 1 0.0% 1 0.0%
Car Wash 9 0.1% 9 0.1%
Church 40 0.3% 40 0.2%
Offices 630 4.6% 630 3.8%
Grocery 18 0.1% 18 0.1%
Hospitals 7 0.1% 7 0.0%
Hotel-Motel 7 0.1% 7 0.0%
Jails 2 0.0% 2 0.0%
Laundromat 9 0.1% 9 0.1%
School 24 0.2% 24 0.1%
Rec Facility 6 0.0% 6 0.0%
Restaurant 47 0.3% 47 0.3%
Service Station 7 0.1% 7 0.0%
Theater In 1 0.0% 1 0.0%
Industrial 16 0.1% 16 0.1%
Institutional 6 0.0% 6 0.0%
Total 13,695 100% 16,426 100%

1. Source files for accounts: December 2020: 2020 DEC MUNIS Billing_Manipulated.xlsx Prepared by NBS
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1/13/2022
CITY OF MADERA Allocation Factors

SEWER RATE STUDY
Cost of Service Analysis
TABLE 29 : VOLUME ALLOCATION FACTOR
Development of the VOLUME Allocation Factor1
Customer Class Number
of Accounts
Winter
Consumption
Jan.-Mar. 2020
(hcf)
Annualized
Winter
Consumption
(hcf)
Adjusted
Annual
Volume2 (hcf)
Percentage
of Volume
Single-Family 12,361 330,244 1,320,976 1,553,198 62.39% Multi-Family 452 84,805 339,219 398,852 16.02%
Commercial
Auto Garage 39 940 3,762 4,423 0.18%
Bakeries 5 238 951 1,119 0.04%
Barber/Beauty 8 334 1,336 1,571 0.06%
Bars 1 4 15 18 0.00%
Car Wash 9 3,498 13,993 16,453 0.66%
Church 40 2,952 11,806 13,882 0.56%
Offices 630 57,375 229,498 269,843 10.84%
Grocery 18 6,394 25,574 30,070 1.21%
Hospitals 7 2,401 9,605 11,293 0.45%
Hotel-Motel 7 2,820 11,280 13,263 0.53%
Jails 2 638 2,553 3,001 0.12%
Laundromat 9 2,480 9,921 11,665 0.47%
School 24 18,849 75,397 88,651 3.56%
Rec Facility 6 437 1,746 2,053 0.08%
Restaurant 47 5,998 23,991 28,209 1.13%
Service Station 7 722 2,887 3,394 0.14%
Theater In 1 208 830 976 0.04%
Industrial 16 7,562 30,247 35,565 1.43%
Institutional 6 432 1,727 2,030 0.08%
Total 13,695 529,329 2,117,316 2,489,531 100.00%
2,489,531 Flow (hcf/yr.)

1.18 Flow Adj. Factor

1. Source files for water consumption: September 2019 through August 2020: MAIS Meter Usage 12 Months_Manipulated.xlsx September-December 2020: 2020 SEP-DEC Munis Water Usage_Manipulated.xlsx

2. Adjusted annual volume based on wastewater treatment plant influent data.

Source file: Madera City of. WWTP Daily Flows Jan. 2012 through Dec. 2020.xlsx Prepared by NBS
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Allocation Factors, 29 of 41
1/13/2022
CITY OF MADERA Allocation Factors

SEWER RATE STUDY
Cost of Service Analysis
TABLE 30 : STRENGTH ALLOCATION FACTOR
Development of the STRENGTH Allocation Factor
Average
Strength
Factor4 (mg/l)
Calculated BOD
(lbs./yr.)
Percent of
Total
Average
Strength
Factor4 (mg/l)
Calculated
TSS (lbs./yr.)
Percent of
Total
Single-Family 1,553,198 200 1,937,870 56.0% 200 1,937,870 59.8% Multi-Family 398,852 100 248,817 7.2% 100 248,817 7.7%
Commercial
Auto Garage 4,423 300 8,278 0.2% 275 7,588 0.2%
Bakeries 1,119 1,200 8,373 0.2% 600 4,187 0.1%
Barber/Beauty 1,571 300 2,941 0.1% 275 2,696 0.1%
Bars 18 300 33 0.0% 275 31 0.0%
Car Wash 16,453 300 30,793 0.9% 275 28,226 0.9%
Church 13,882 300 25,980 0.8% 275 23,815 0.7%
Offices 269,843 300 505,010 14.6% 275 462,926 14.3%
Grocery 30,070 1,000 187,588 5.4% 700 131,312 4.1%
Hospitals 11,293 300 21,135 0.6% 275 19,374 0.6%
Hotel-Motel 13,263 300 24,822 0.7% 275 22,754 0.7%
Jails 3,001 300 5,617 0.2% 275 5,149 0.2%
Laundromat 11,665 300 21,830 0.6% 275 20,011 0.6%
School 88,651 300 165,911 4.8% 300 165,911 5.1%
Rec Facility 2,053 275 3,522 0.1% 250 3,202 0.1%
Restaurant 28,209 1,200 211,173 6.1% 600 105,586 3.3%
Service Station 3,394 300 6,352 0.2% 275 5,823 0.2%
Theater In 976 300 1,827 0.1% 275 1,675 0.1%
Industrial
Low 35,565 170 37,717 1.1% 170 37,717 1.2%
Medium5 340 340
High5 510 510
Institutional 2,030 300 3,800 0.1% 275 3,483 0.1%
Total 2,489,531 3,459,388 100.0% 3,238,150 100.0%

3. To match City's current rate schedule for commercial variable charges.

4. Typical strength factors for BOD and TSS are derived from previous rate study and the State Water Resources Control Board Revenue Program Guidelines, Appendix G

5. NBS is recommending medium and high industrial users are added to commercial classes.

Total Suspended Solids (TSS)
Adjusted
Annual Flow
(hcf)
Customer Class
Biochemical Oxygen Demand (BOD)
Rate Commercial Classes3
n/a
n/a
Car Dealer & Dept/Retail
Restaurant
Professional Building
Professional Building
Car Dealer & Dept/Retail
Library & Church
Professional Building
Grocery & Mortuary
Hospital
Hotel without dining
School
Professional Building
Light Industrial
Professional Building
School
Game
Restaurant
Car Dealer & Dept/Retail
Professional Building
Medium Industrial
High Industrial
Prepared by NBS
www.nbsgov.com | 800.676.7516
Allocation Factors, 30 of 41
1/13/2022
CITY OF MADERA Allocation Factors

SEWER RATE STUDY
Cost of Service Analysis
TABLE 31 : REVENUE BY CUSTOMER CLASS
Total Revenue by Customer Class6
Customer Class Total Revenue
2020
% of Total
Revenue
Single-Family $ 6,420,703 64.9%
Multi-Family $ 1,631,105 16.5%
Commercial $ 1,837,245 18.6%
Total $ 9,889,053 100.0%

6. Source files for accounts and billing data: September 2019 through August 2020: MAIS Meter Usage 12 Months_Manipulated.xlsx September-November 2020: 2020 SEP-NOV MUNIS Billing2_Manipulated.xlsx December 2020: 2020 DEC MUNIS Billing_Manipulated.xlsx
Prepared by NBS
www.nbsgov.com | 800.676.7516
Allocation Factors, 31 of 41
1/13/2022
CITY OF MADERA Rate Calculation

SEWER RATE STUDY
Sewer Cost of Service Analysis
TABLE 32 : ALLOCATION OF REVENUE REQUIREMENTS BY CUSTOMER CLASS

BOD TSS
Net Revenue Requirements 1 $ 2,308,340 $ 1,905,358 $ 1,905,358 $ 3,619,997 $ 9,739,053 --

1. Revenue requirement for each customer class is determined by multiplying the revenue requirement from each cost classification by the allocation factors for each customer class.

Customer Class
% of COS
Revenue
Req't. Volume Treatment Customer
Related
Cost Classification Components Cost-of-Service
Revenue Req't.

Prepared by NBS
www.nbsgov.com | 800.676.7516
COSA - Rates, 32 of 41

I I I I I I
CITY OF MADERA Rate Calculation

SEWER RATE STUDY
Sewer Cost of Service Analysis
TABLE 33 : PROPOSED SEWER RATES
Customer Class Number of
Units
Annualized
Winter
Consumption
Net Revenue
Requirement
Monthly Fixed
Charge Per
Unit
Volumetric
Charge per HCF
Single-Family 12,361 1,553,198 $ 6,371,897 $ 42.96
Multi-Family (per unit) 3,183 398,852 $ 1,354,748 $ 35.47 Commercial
Car Dealer & Dept/Retail 55 24,271 $ 84,143 $ 22.82 $ 3.05 Game 6 2,053 $ 7,050 $ 22.82 $ 3.02
Grocery & Mortuary 18 30,070 $ 212,433 $ 22.82 $ 6.22
Hospital 7 11,293 $ 35,054 $ 22.82 $ 2.73
Hotel without dining 7 13,263 $ 40,901 $ 22.82 $ 2.71
Library & Church 40 13,882 $ 50,009 $ 22.82 $ 3.17
Professional Building 655 286,104 $ 993,345 $ 22.82 $ 3.06 Restaurant 52 29,328 $ 224,166 $ 22.82 $ 6.73
School 26 91,653 $ 285,839 $ 22.82 $ 2.74
Strip Mall 0 0 $ - $ 22.82 $ 3.06
Warehouse 0 0 $ - $ 22.82 $ 1.97
Industrial
Light Industrial 16 35,565 $ 79,469 $ 22.82 $ 1.97
Medium Industrial 0 0 $ - $ 22.82 $ 2.74
High Industrial 0 0 $ - $ 22.82 $ 3.81
Total 16,426 2,489,531 $ 9,739,053

2. HCF = hundred cubic feet, equal to 748 gallons of water.

Prepared by NBS
www.nbsgov.com | 800.676.7516
COSA - Rates, 33 of 41

I I I I I

CITY OF MADERA

SEWER RATE STUDY
Sewer Rate Development
TABLE 34 : CURRENT VS. PROPOSED SEWER RATES (MONTHLY) - PROPOSED RATES FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26

FIXED MONTHLY CHARGES
Single-Family $42.75 $42.96 $45.11 $47.37 $49.74 $52.23 Multi-Family (per unit) $27.77 $35.47 $37.24 $39.10 $41.06 $43.11 Commercial (All) $19.02 $22.82 $23.96 $25.16 $26.42 $27.74 NON-RESIDENTIAL VOLUMETRIC CHARGES PER HCF1
Commercial
Car Dealer & Dept/Retail $2.30 $3.05 $3.20 $3.36 $3.53 $3.71 Game $3.46 $3.02 $3.17 $3.33 $3.50 $3.68
Grocery & Mortuary $5.04 $6.22 $6.53 $6.86 $7.20 $7.56
Hospital $2.28 $2.73 $2.87 $3.01 $3.16 $3.32
Hotel without dining $2.28 $2.71 $2.85 $2.99 $3.14 $3.30 Library & Church $2.25 $3.17 $3.33 $3.50 $3.68 $3.86
Professional Building $2.28 $3.06 $3.21 $3.37 $3.54 $3.72 Restaurant $5.22 $6.73 $7.07 $7.42 $7.79 $8.18
School $2.38 $2.74 $2.88 $3.02 $3.17 $3.33
Strip Mall $3.52 $3.06 $3.21 $3.37 $3.54 $3.72
Warehouse $3.51 $1.97 $2.07 $2.17 $2.28 $2.39
Industrial
Light Industrial $3.51 $1.97 $2.07 $2.17 $2.28 $2.39
Medium Industrial N/A $2.74 $2.88 $3.02 $3.17 $3.33
High Industrial N/A $3.81 $4.00 $4.20 $4.41 $4.63

1. HCF = hundred cubic feet, equal to 748 gallons of water.

Sewer Rate Schedule Current
Rates
Proposed Sewer Rates
Prepared by NBS
www.nbsgov.com | 800.676.7516
Current & Proposed Rates, 34 of 41
1/13/2022
Prepared by NBS
www.nbsgov.com | 800.676.7516
SFR Bill Comp, Page 35 of 41
1/13/2022
$42.75
$59.05 $60.82 $62.64
$65.77
$69.06
$42.96 $45.11 $47.37 $49.74
$52.23
$0
$10
$20
$30
$40
$50
$60
$70
$80
Current FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Monthly Charges
Monthly Single Family Residential Sewer Bill Comparison Current vs. Proposed Rates
SFR Bill - No ARPA
SFR Bill - ARPA
■
■
Prepared by NBS
www.nbsgov.com | 800.676.7516
SFR Regional Comp, Page 36 of 41
1/13/2022 $25.75 $26.45 $29.51 $37.10 $40.20 $42.75 $42.96 $47.54 $51.25 $53.90 $0
$10
$20
$30
$40
$50
$60
Single-Family Residential Regional Monthly Sewer Bill Comparison Prepared by NBS
www.nbsgov.com | 800.676.7516
MFR Bill Comp, Page 37 of 41
1/13/2022
$27.77
$48.76 $50.22 $51.73
$54.32
$57.04
$35.47 $37.24 $39.10
$41.06
$43.11
$0
$10
$20
$30
$40
$50
$60
Current FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Monthly Charges
Monthly Multi Family Residential Sewer Bill Comparison
Current vs. Proposed Rates
MFR Bill - No ARPA
MFR Bill - ARPA
■
■
Prepared by NBS
www.nbsgov.com | 800.676.7516
Prof. Office Comp, Page 38 of 41
1/13/2022
$101.10
$182.56 $188.18 $193.83
$203.41
$213.44
$132.98 $139.52 $146.48 $153.86
$161.66
$0
$50
$100
$150
$200
$250
Current FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Monthly Charges
Monthly Professional Building Commercial Sewer Bill Comparison Current vs. Proposed Rates (Assuming 36 hcf consumption) Prof. Building Bill - No ARPA
Prof. Building Bill - ARPA
Prepared by NBS
www.nbsgov.com | 800.676.7516
Prof. Office Regional Comp, Page 39 of 41
1/13/2022 $64.52 $75.76 $84.96 $92.91 $96.55 $101.10 $111.60 $132.16 $132.98 $141.22 $0
$20
$40
$60
$80
$100
$120
$140
$160
$180
$200
Monthly Professional Building Commercial Regional Sewer Bill Comparison
(Assuming 36 hcf consumption)
Variable Charge
Fixed Charge
Prepared by NBS
www.nbsgov.com | 800.676.7516
Restaurant Comp, Page 40 of 41
1/13/2022
$264.36
$466.11 $480.21 $494.81
$519.50
$545.69
$339.13 $356.25 $373.90
$392.55
$412.20
$0
$100
$200
$300
$400
$500
$600
Current FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Monthly Charges
Monthly Restaurant Sewer Bill Comparison
Current vs. Proposed Rates (Assuming 47 hcf consumption) Restaurant Bill - No ARPA
Restaurant Bill - ARPA
■
■
Prepared by NBS
www.nbsgov.com | 800.676.7516
Restaurant Regional Comp, Page 41 of 41
1/13/2022 $106.57 $138.61 $155.00 $187.76 $201.45 $263.00 $280.02 $339.13 $427.90 $465.63 $0
$100
$200
$300
$400
$500
Monthly Commercial Restaurant Regional Sewer Bill Comparison (Assuming 50 hcf consumption)
Variable Charge
Fixed Charge

3. Storm Drain Rate Study
OFFICE LOCATIONS:

DRAFT REPORT
Storm Drain Rate Study
January 2022
Aerial view of City of Madera
via Google Earth
via Google Earth

CITY OF
MADERA
~ NBS helplng oommunltlee fund tomorrow

TABLE OF CONTENTS
Purpose and Overview of the Study...................................................................1 A. Purpose ...........................................................................................................................1 B. Overview of the Study.....................................................................................................1 Storm Drain Rate Study .....................................................................................2 A. Key Storm Drain Rate Study Issues.................................................................................2 B. Financial Plan...................................................................................................................2 C. Cost of Service Analysis...................................................................................................4 Customer Classes.................................................................................................................4 D. Rate Design Analysis .......................................................................................................5 E. Proposed Storm Drain Rates...........................................................................................5 Recommendations and Next Steps ....................................................................7 A. Consultant Recommendations........................................................................................7 B. Next Steps .......................................................................................................................7 C. NBS’ Principal Assumptions and Considerations ............................................................7 Appendix: Detailed Storm Drain Rate Study Tables and Figures Section 1.

Section 2.

Section 3.

TABLE OF FIGURES
Figure 1. Summary of Storm Drain Revenue Requirements.................................................................. 3 Figure 2. Summary of Reserve Funds..................................................................................................... 4 Figure 3. Customer Allocation Factor..................................................................................................... 4 Figure 4. Revenue Allocation Factor ...................................................................................................... 5 Figure 5. Summary of Rate Calculation.................................................................................................. 5 Figure 6. Proposed Storm Drain Rates................................................................................................... 6 Figure 7. Monthly Bill Comparison for Single-Family Customers........................................................... 6 City of Madera
Storm Drain Rate Study 1

PURPOSE AND OVERVIEW OF THE STUDY
A. Purpose
The City of Madera (City) retained NBS to conduct a comprehensive storm drain rate study. The study looked at setting rates to meet revenue requirements, provide greater financial stability for the storm drainage enterprise, and comply with legal requirements (such as California Constitution article XIII D, Section 6, which is commonly referred to as Proposition 218 [Prop 218]). The rates resulting from this study were developed in a manner that is consistent with industry standard cost of service principles. In addition to documenting the rate study methodology, this report is provided with the intent of assisting the City to maintain transparent communications with its residents and businesses.

In developing new storm drain rates, NBS worked cooperatively with City staff and the City Council (Council) in selecting appropriate proposed rates. Based on input from all stakeholders, the proposed rates are summarized in this report.

B. Overview of the Study

STORM DRAIN RATE DESIGN ANALYSIS
Rate design is typically the stage in the study where NBS, staff and the Council must work closely together, to develop rate alternatives that will meet the City’s objectives. It is important for the storm drain utility to send proper price signals to its customers about the actual cost of providing storm drain services to each parcel.

This objective is typically addressed through both the magnitude of the rate adjustments, and the rate structure design. In other words, both the amount of revenue collected, and the way in which the revenue is collected from customers are important.
1 The complete financial plan is set forth in the Appendix.

SECTION 1.

City of Madera
Storm Drain Rate Study 2

STORM DRAIN RATE STUDY
A. Key Storm Drain Rate Study Issues
The City’s storm drain rate analysis was undertaken with a few specific objectives, including:
• Maintain routine operation and maintenance expenditures of the storm drain system, including salaries and benefits of staff, contracted services and sustainability programs. • Fund any potential capital projects to maintain a modern and reliable storm drain network and infrastructure.
• Maintain reserve fund levels to ensure future financial stability for the storm drain utility. • Comply with Prop 218 requirements to ensure cost of service are properly allocated amongst user classifications.

The rate structure NBS proposed relied on industry standards and cost-of-service principles. The proposed rates follow the same rate structure as current rates, maintaining a fixed monthly usage charge dependent on customer class and square footage.

Rate adjustments are governed by the need to meet these objectives. The current state of the City’s storm drain utility, with regard to these objectives, is as follows:
• Meeting Net Revenue Requirements: For Fiscal Years (FY) 2021/22 through FY 2025/26, the projected net revenue requirement (that is, total annual expenses plus debt service and rate-funded capital costs2, less non-rate revenues) for the City is approximately $810,000 on average, annually. If no rate adjustments are implemented, the City is projected to have about a $68,000 deficit in FY 2021/22.
• Building and Maintaining Reserve Funds: Reserve funds provide a basis for a utility to cope with fiscal emergencies such as revenue shortfalls, asset failure, and natural disasters, among other events.

Reserve policies provide guidelines for sound financial management, with an overall long-range perspective to maintain financial solvency and mitigate financial risks associated with revenue instability, volatile capital costs, and emergencies. The reserve funds for the Utility are considered unrestricted reserves and consist of the following:
• The Operating Reserve should equal approximately 90 days of operating expenses (reaching approximately $222,000 in FY 2025/26). An Operating Reserve is intended to promote financial viability in the event of any short-term fluctuation in revenues and/or expenditures, such as – particularly in periods of economic distress – changes or trends in age of receivables. 2 The City’s storm drain utility does not currently have any outstanding debt services or capital improvement projects over the next 5 years at the time of this study.

SECTION 2.

City of Madera
Storm Drain Rate Study 3
• The Capital Outlay Reserve should equal 3% of net assets, averaging about $500,000 over the next five years. These monies are set aside to address long-term and routine capital system replacement and rehabilitation needs.
• Funding Capital Improvement Projects: The City must also be able to fund necessary capital improvements to maintain current service levels. Currently, the City does not have any planned capital improvements for the storm drain utility.
• Inflation and Growth Projections: Assumptions regarding cost inflation were made in order to project future revenues and expenses for the study period.
• Customer growth is expected to be 0% annually.
• General inflation is assumed to be 3% annually.
• Salaries, benefits, fuel, and electricity are all assumed to be 5% annually. • Some expenses are assumed to have no escalation annually. • Maintaining Adequate Bond Coverage: The City currently has no outstanding debt service obligations. However, the benefit of maintaining a debt coverage ratio over 1.20 is that it strengthens the City’s credit rating, which can help lower the interest rates for debt-funded capital projects in the future, should the City decide to use them.

Rate revenue adjustments of eight percent (8%) in FY 2021/22 through FY 2025/26 will be needed in order to fund operating expenses and maintain reserves at the recommended targets. Figure 1 summarizes the sources and uses of funds, net revenue requirements, and the recommended annual percent adjustments in total rate revenue recommended for the next 5 years for the City.

Figure 1. Summary of Storm Drain Revenue Requirements
Figure 2 summarizes the projected reserve fund balances and reserve targets for the storm drain utility’s unrestricted reserve funds. A more detailed version of the proposed 5-year financial plan is included in the Appendix. As can be seen in Figure 2, given proposed rate adjustments, reserves will meet the minimum target all projected years.

Budget
FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Sources of Storm Drain Funds
Rate Revenue Under Prevailing Rates $ 668,179 $ 668,179 $ 668,179 $ 668,179 $ 668,179 $ 668,179 Additional Revenue from Rate Increases 1 - 13,364 111,185 173,534 240,871 313,595 Non-Rate Revenues 182,442 12,442 12,442 12,442 12,442 12,442 Interest Earnings 3,110 14,925 13,662 13,656 14,250 15,521 Total Sources of Funds $ 853,731 $ 708,910 $ 805,468 $ 867,811 $ 935,742 $ 1,009,737 Uses of Storm Drain Funds
Operating Expenses $ 749,310 $ 776,800 $ 805,800 $ 835,900 $ 867,400 $ 900,500 Debt Service - - - - - -
Rate-Funded Capital Expenses - - - - - -
Total Use of Funds $ 749,310 $ 776,800 $ 805,800 $ 835,900 $ 867,400 $ 900,500 Surplus (Deficiency) after Rate Increase $ 104,421 $ (67,890) $ (332) $ 31,911 $ 68,342 $ 109,237 Projected Annual Rate Increase 0.00% 8.00% 8.00% 8.00% 8.00% 8.00% Cumulative Rate Increases 1.00% 9.08% 17.81% 27.23% 37.41% 48.40% Surplus (Deficiency) before Rate Increase $ 104,421 $ (81,254) $ (111,517) $ (141,623) $ (172,529) $ (204,358) Net Revenue Requirement2$ 563,758 $ 749,433 $ 779,696 $ 809,802 $ 840,708 $ 872,537

1. Revenue from rate increases assume an implementation date of April 1, 2022 and then July 1st, 2022 through 2025.

2. Total Use of Funds less non-rate revenues and interest earnings. This is the annual amount needed from storm drain rates.

Summary of Sources and Uses of Funds
and Net Revenue Requirements
Projected

I I I I I I
City of Madera
Storm Drain Rate Study 4
Figure 2. Summary of Reserve Funds
C. Cost of Service Analysis
Once the net revenue requirements are determined, the cost-of-service analysis proportionately distributes the revenue requirements to each of the customer classes. All costs in the City’s budget are allocated to each component of the rate structure in proportion to the level of service required by customers. The levels of service are related to number of accounts, total square footage, and current revenue. Ultimately, a cost-ofservice analysis is intended to result in rates that are proportional to the cost of providing service to each customer.

CUSTOMER CLASSES
Customer classes are determined by combining customers with similar demand characteristics and types of use into categories that reflect the cost differentials to serve each type of customer. This process is limited by the desire to not overcomplicate the City’s rate structure. For the City, the customer classes are split between single-family residential, multi-family residential, and non-residential.

The number of customers for each customer class and the estimated square foot total for non-single-family customers are shown in Figure 3. The 2020 rate revenue from usage charges are allocated to customer classes based on the revenue collected, as shown in Figure 4.

Figure 3. Customer Allocation Factor
Budget
FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Storm Drainage Operating Reserve Fund
Ending Balance $ 184,761 $ 116,871 $ 116,539 $ 148,451 $ 213,879 $ 222,041 Recommended Minimum Target 184,761 191,540 198,690 206,112 213,879 222,041 Capital Outlay Reserve Fund
Ending Balance $ 617,661 $ 617,661 $ 617,661 $ 617,661 $ 620,574 $ 721,649 Recommended Minimum Target 545,300 532,200 519,500 507,200 495,300 483,800 Total Ending Balance $ 802,422 $ 734,532 $ 734,200 $ 766,112 $ 834,453 $ 943,690 Total Recommended Minimum Target $ 730,061 $ 723,740 $ 718,190 $ 713,312 $ 709,179 $ 705,841 Beginning Reserve Fund Balances and
Recommended Reserve Targets
Projected
Customer Class
Number of
Accounts 1
Percent of
Total
Square
Footage
Estimate
Percent of
Total
Single Family Residential 13,585 94.4% n/a
Multi Family Residential 4 0.0% 469,373 7.7%
Non-Residential 748 5.2% 5,191,845 85.5%
Church 51 0.4% 411,220 6.8%
Total 100.0% 6,072,438 14,388 100.0%

1. Number of accounts from Oct. 2020 & square footage estimate from source files:

MAIS Meter Usage 12 Months_Manipulated_02.06.21.xlsx,
2020 SEP-NOV MUNIS Billing2_Manipulated.xlsx, 2020 DEC MUNIS Billing_Manipulated.xlsx

I I I I
City of Madera
Storm Drain Rate Study 5
Figure 4. Revenue Allocation Factor
D. Rate Design Analysis
NBS recommends that the City retain the current storm drain rate structure, with a fixed monthly usage charge for single-family customers, and a per square foot charge (with a maximum monthly cap) for multifamily residential, non-residential (combined with churches). Figure 5 summarizes the proposed storm drain monthly user charges.

Figure 5. Summary of Rate Calculation
E. Proposed Storm Drain Rates
The cost-of-service analysis is used to establish the rates for the first year in the five-year rate plan, FY 2021/22. In the subsequent four years of the rate planning period, proposed charges are simply adjusted by the proposed adjustment in total rate revenue needed, to meet projected revenue requirements. Figure 6 provides a comparison of the proposed rates for FY 2021/22 through FY 2025/26. More detailed tables on the development of the proposed charges are documented in the Appendix.

Customer Class 2020 Revenue Percent of
Total
Single Family Residential $ 415,808 61.1%
Multi Family Residential $ 12,919 1.9%
Non-Residential $ 242,238 35.6%
Church $ 9,735 1.4%
Total $ 680,699 100%

1. 2020 revenue found in source files: MAIS Meter Usage 12 Months_Manipulated_02.06.21.xlsx, 2020 SEP-NOV MUNIS Billing2_Manipulated.xlsx, 2020 DEC MUNIS Billing_Manipulated.xlsx Customer Classes
FY 2021/22
Net Revenue
Requirement
Number of
Accounts
Square
Footage
Estimate
By Account
Monthly
Charge
By Sq. Ft.

Monthly
Charge
Max Sq. Ft.

Based on
Current Rates
Max Monthly
Rate
Proposed Storm Drain Monthly User Charges
math formula a b c d = b / a e = c / a f g = f * e
Single Family Residential $ 457,794 13,585 n/a $ 2.81 n/a n/a n/a Multi Family Residential $ 14,223 4 469,373 n/a $ 0.003 40,000 $ 120.00 40 units to 80 units - - - n/a $ 0.003 80,000 $ 240.00
Over 81 units - - - n/a $ 0.003 120,000 $ 360.00
Non-Residential $ 266,698 748 5,191,845 n/a
Church $ 10,718 51 411,220 n/a
Total Net Revenue Requirement $ 749,433 14,388 6,072,438 $ 0.005 20,000 $ 100.00

I I I I I I I
City of Madera
Storm Drain Rate Study 6
Figure 6. Proposed Storm Drain Rates
Figure 7 compares the monthly storm drain bills for the current and proposed rates for single-family residential customers over the next five years.

Figure 7. Monthly Bill Comparison for Single-Family Customers FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26
Proposed Monthly Usage Charge
Single Family Residential
per month $2.00 $2.81 $3.03 $3.28 $3.54 $3.82
Multi Family Residential
Equal or less than 40 units
per square foot, $0.002 $0.003 $0.004 $0.005 $0.006 $0.007 maximum per month $80.00 $120.00 $130.00 $140.00 $151.00 $163.00 Greater than 40 & equal or less than 80
units
per square foot, $0.002 $0.003 $0.004 $0.005 $0.006 $0.007 maximum per month $160.00 $240.00 $259.00 $280.00 $302.00 $326.00 Greater than 81 units
per square foot, $0.002 $0.003 $0.004 $0.005 $0.006 $0.007 maximum per month $240.00 $360.00 $389.00 $420.00 $454.00 $490.00 Non-Residential (Including Churches)
per square foot of ground floor, $0.004 $0.005 $0.006 $0.007 $0.008 $0.009 maximum per month $80.00 $100.00 $108.00 $117.00 $126.00 $136.00 Current
Rates
Proposed Rates Storm Drain Rate Schedule
City of Madera
Storm Drain Rate Study 7

RECOMMENDATIONS AND NEXT STEPS
A. Consultant Recommendations
NBS recommends the City take the following actions:

Approve and accept this Study: NBS recommends the City Council formally approve and adopt this Study and its recommendations and proceed with the steps required to implement the proposed rates. This will provide documentation of the rate study analyses and the basis for analyzing potential changes to future rates.

Implement Recommended Levels of Rate Adjustments and Proposed Rates: Based on successfully meeting the Proposition 218 procedural requirements, the City Council should proceed with implementing the 5-year schedule of proposed rates and rate adjustments previously shown in Figure 6. This will help ensure the continued financial health of City’s storm drainage utility.

Note: The attached Appendix provide more detailed information on the analysis of the storm drain revenue requirements, cost-of-service analysis and cost allocations, and the rate design analyses that have been summarized in this report.

SECTION 3.

City of Madera
Storm Drain Rate Study i
Appendix: Detailed Storm Drain Study Tables and Figures a.Appendix: Detailed Storm Drain Study Tables
and Figures
CITY OF MADERA Financial Plan & Reserve Summary

STORM DRAIN RATE STUDY
Financial Plan and Reserve Projections
TABLE 1 : FINANCIAL PLAN AND SUMMARY OF REVENUE REQUIREMENTS 5-Year Rate Period Budget
FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Sources of Storm Drain Funds
Rate Revenue:

Drainage User Fees $ 668,179 $ 668,179 $ 668,179 $ 668,179 $ 668,179 $ 668,179 Revenue from Rate Increases - 13,364 111,185 173,534 240,871 313,595 Subtotal: Rate Revenue After Rate Increases 668,179 681,543 779,364 841,713 909,050 981,774 Non-Rate Revenue:

Fines & Forfeiture 12,287 12,287 12,287 12,287 12,287 12,287 Refunds 155 155 155 155 155 155
Other Revenue 170,000 - - - - -
Interest Income 3,110 14,925 13,662 13,656 14,250 15,521 Subtotal: Non-Rate Revenue 185,552 27,367 26,104 26,098 26,692 27,963 Total Sources of Funds $ 853,731 $ 708,910 $ 805,468 $ 867,811 $ 935,742 $ 1,009,737 Uses of Storm Drainage Funds
Operating Expenses
Salaries & Benefits $ 352,994 $ 370,600 $ 389,100 $ 408,400 $ 428,600 $ 450,000 Materials & Services 122,500 127,500 132,700 138,100 143,700 149,500 Interfund Charges 150,994 152,400 154,000 155,600 157,300 159,000 Special Payments 69,578 73,100 76,800 80,600 84,600 88,800 Transfer Out 53,244 53,200 53,200 53,200 53,200 53,200
Subtotal: Operating Expenses $ 749,310 $ 776,800 $ 805,800 $ 835,900 $ 867,400 $ 900,500 Total Uses of Storm Drainage Funds $ 749,310 $ 776,800 $ 805,800 $ 835,900 $ 867,400 $ 900,500 Annual Surplus/(Deficit) $ 104,421 $ (67,890) $ (332) $ 31,911 $ 68,342 $ 109,237 Net Revenue Req't. (Total Uses less Non-Rate Revenue) $ 563,758 $ 749,433 $ 779,696 $ 809,802 $ 840,708 $ 872,537 Projected Annual Rate Revenue Adjustment 0.00% 8.00% 8.00% 8.00% 8.00% 8.00% Cumulative Increase from Annual Revenue Increases 1.00% 9.08% 17.81% 27.23% 37.41% 48.40% Debt Coverage After Rate Increase N/A N/A N/A N/A N/A N/A

1. Revenue and expenses for FY 2019/20 through FY 2020/21 are from source file: Enterprise Funds Budget 2020-21.pdf, pages 56-58.

RATE REVENUE REQUIREMENTS SUMMARY1 Projected
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Financial Plan, 1 of 14

I I I I I I
CITY OF MADERA Financial Plan & Reserve Summary

STORM DRAIN RATE STUDY
Financial Plan and Reserve Projections
TABLE 2 : RESERVE FUND SUMMARY 5-Year Rate Period
Budget
FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Total Beginning Cash1,2 $ 698,001
Storm Drainage Operating Reserve Fund
Beginning Reserve Balance1 $ 375,000 $ 184,761 $ 116,871 $ 116,539 $ 148,451 $ 213,879 Plus: Net Cash Flow (After Rate Increases) 104,421 (67,890) (332) 31,911 68,342 109,237 Less: Transfer Out to Capital Replacement Reserve (294,660) - - - (2,913) (101,075) Ending Operating Reserve Balance $ 184,761 $ 116,871 $ 116,539 $ 148,451 $ 213,879 $ 222,041 Target Ending Balance (90-days of O&M) 3 $ 184,761 $ 191,540 $ 198,690 $ 206,112 $ 213,879 $ 222,041 Capital Outlay Reserve Fund
Beginning Reserve Balance $ 323,001 $ 617,661 $ 617,661 $ 617,661 $ 617,661 $ 620,574 Plus: Transfer of Operating Reserve Surplus 294,660 - - - 2,913 101,075 Less: Use of Reserves for Capital Projects - - - - - -
Ending Capital Rehab & Replacement Reserve Balance $ 617,661 $ 617,661 $ 617,661 $ 617,661 $ 620,574 $ 721,649 $ 545,300 $ 532,200 $ 519,500 $ 507,200 $ 495,300 $ 483,800 Ending Balance $ 802,422 $ 734,532 $ 734,200 $ 766,112 $ 834,453 $ 943,690 Minimum Target Ending Balance $ 730,061 $ 723,740 $ 718,190 $ 713,312 $ 709,179 $ 705,841 Ending Surplus/(Deficit) Compared to Reserve Targets $ 72,361 $ 10,792 $ 16,010 $ 52,799 $ 125,274 $ 237,849 Annual Interest Earnings Rate 5 0.00% 1.86% 1.86% 1.86% 1.86% 1.86%

1. Revenue and expenses for FY 2019/20 through FY 2020/21 are from source file: Enterprise Funds Budget 2020-21.pdf, pages 56-58.

2. Beginning cash balance for the Storm Drainage Fund is found in Source File: Storm Drainage Ent WTB 6_30_20.pdf, Pooled Cash.

3. NBS Recommends setting the Operating Reserve Fund target at 90 days of operating and maintenance expenses.

4. NBS recommends setting the Capital Outlay Reserve to a minimum of 3% of net assets.

5. City's actual or budgeted interest earnings are used in analysis for unrestricted reserves in FY 2020/21. For 2021/22 and beyond, interest earning rates are estimated at the 3-year average (FY '17/18 - '19/20) for funds invested in LAIF, per the California Treasurer's Office website, for the restricted reserves.

Source: https://www.treasurer.ca.gov/pmia-laif/historical/annual.asp.

Target Ending Balance (3% of Net Assets) 4

SUMMARY OF CASH ACTIVITY

UN-RESTRICTED RESERVES
Projected
Prepared by NBS
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Financial Plan, 2 of 14
·------

CITY OF MADERA

STORM DRAIN RATE STUDY
Rate Adjustment Charts and Report Tables
CHART 1
$0
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Annual Obligations Fiscal Year Ending June 30
Storm Drain Revenue Requirements vs.

Revenue Under Existing and Increased Rates
Rate Funded Capital Expenses Debt Service
O&M Expenses Revenues under Existing Rates
Revenues under Adjusted Rates
Prepared by NBS
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Charts and Tables, 3 of 14
•••••••••••••••••••••••••••
- -

CITY OF MADERA

STORM DRAIN RATE STUDY
Rate Adjustment Charts and Report Tables
CHART 2
$-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
$900,000
$1,000,000
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26
Fiscal Year Ending June 30
Cash Balances vs.

Recommended Reserve Targets
Ending Cash Balance
Minimum Target Reserve Balance
Prepared by NBS
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Charts and Tables, 4 of 14
-
-

CITY OF MADERA

STORM DRAIN RATE STUDY
Rate Adjustment Charts and Report Tables
CHART 3

8.0% 8.0% 8.0% 8.0% 8.0%
0%
1%
2%
3%
4%
5%
6%
7%
8%
9%
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26
Fiscal Year Ending June 30
Projected Adjustments to Rate Revenue
Prepared by NBS
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Charts and Tables, 5 of 14
CITY OF MADERA EXHIBIT 1

STORM DRAIN RATE STUDY
Operating Revenue and Expenses
TABLE 3 : REVENUE FORECAST1 Budget
SOURCES OF REVENUE Basis 2021 2022 2023 2024 2025 2026

DRAINAGE OPERATIONS
Fines & Forfeiture
Late Payment/Other Penalty 1 $ 12,287 $ 12,287 $ 12,287 $ 12,287 $ 12,287 $ 12,287 Subtotal $ 12,287 $ 12,287 $ 12,287 $ 12,287 $ 12,287 $ 12,287 Charges for Services
Drainage User Fees 1 $ 668,179 $ 668,179 $ 668,179 $ 668,179 $ 668,179 $ 668,179 Subtotal $ 668,179 $ 668,179 $ 668,179 $ 668,179 $ 668,179 $ 668,179 Interest
Interest Income2 4 $ 3,110 $ - $ - $ - $ - $ -
Subtotal $ 3,110 $ - $ - $ - $ - $ -
Interfund Charges
Interfund Charges Revenue - Co 7 $ 170,000 $ - $ - $ - $ - $ - Subtotal $ 170,000 $ - $ - $ - $ - $ -
Gains & Proceeds
Sale of Real & Personal Property 7 $ - $ - $ - $ - $ - $ - Subtotal $ - $ - $ - $ - $ - $ -
Refunds
Collection Recovery 1 $ 155 $ 155 $ 155 $ 155 $ 155 $ 155 Subtotal $ 155 $ 155 $ 155 $ 155 $ 155 $ 155

DRAINAGE FLOOD CONTROL
Gains & Proceeds
Sale of Real & Personal Property 1 $ - $ - $ - $ - $ - $ - Subtotal $ - $ - $ - $ - $ - $ -

DRAINAGE CAPITAL OUTLAY
Non-Cash Capital Contribution
Capital Contribution Exh. 2 $ - $ - $ - $ - $ - $ -
Subtotal $ - $ - $ - $ - $ - $ -
TOTAL: REVENUE $ 853,731 $ 680,621 $ 680,621 $ 680,621 $ 680,621 $ 680,621 Prop 218 Rate Period
Prepared by NBS
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Exhibit 1 (O&M), 6 of 14
CITY OF MADERA EXHIBIT 1

STORM DRAIN RATE STUDY
Operating Revenue and Expenses
TABLE 4 : REVENUE SUMMARY Budget
RATE REVENUE:

Drainage User Fees $ 668,179 $ 668,179 $ 668,179 $ 668,179 $ 668,179 $ 668,179 OTHER REVENUE:

Fines & Forfeiture 12,287 12,287 12,287 12,287 12,287 12,287 Refunds 155 155 155 155 155 155
Gains & Proceeds - - - - - -
Other Revenue 170,000 - - - - -
Interest Income 3,110 - - - - -
TOTAL: REVENUE $ 853,731 $ 680,621 $ 680,621 $ 680,621 $ 680,621 $ 680,621 TABLE 5 : OPERATING EXPENSE FORECAST1 Budget
DESCRIPTION Basis 2021 2022 2023 2024 2025 2026

DRAINAGE OPERATIONS
Interfund Charges
Facility Maintenance 4 $ 47,905 $ 49,300 $ 50,800 $ 52,300 $ 53,900 $ 55,500 Admin Ove. 4 2,084 2,100 2,200 2,300 2,400 2,500
Subtotal $ 49,989 $ 51,400 $ 53,000 $ 54,600 $ 56,300 $ 58,000 Transfer Out
Transfer Out - Insurance Rese. 7 $ 45,000 $ 45,000 $ 45,000 $ 45,000 $ 45,000 $ 45,000 Subtotal $ 45,000 $ 45,000 $ 45,000 $ 45,000 $ 45,000 $ 45,000 Sub-Total: Drainage Operations $ 94,989 $ 96,400 $ 98,000 $ 99,600 $ 101,300 $ 103,000 Depreciation (Non-cash item left out of analysis)3
Depreciation/Replacement 7 $ 589 $ 600 $ 600 $ 600 $ 600 $ 600 Subtotal $ 589 $ 600 $ 600 $ 600 $ 600 $ 600
Prop 218 Rate Period
Prop 218 Rate Period
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Exhibit 1 (O&M), 7 of 14
CITY OF MADERA EXHIBIT 1

STORM DRAIN RATE STUDY
Operating Revenue and Expenses
TABLE 6 : OPERATING EXPENSE FORECAST1 Budget
DESCRIPTION Basis 2021 2022 2023 2024 2025 2026

DRAINAGE FLOOD CONTROL
Salaries & Benefits
Salaries / Full-Time 2 $ 197,416 $ 207,300 $ 217,700 $ 228,600 $ 240,000 $ 252,000 Salaries / Part-Time 2 - - - - - -
Salaries / Overtime 2 6,000 6,300 6,600 6,900 7,200 7,600 Salaries / Leave Payout 2 - - - - - -
Salaries / Uniform Pay 2 592 600 600 600 600 600
Public Employees Retirement 3 25,814 27,100 28,500 29,900 31,400 33,000 Long Term Disability Insurance 3 662 700 700 700 700 700 Life Insurance Premiums 3 291 300 300 300 300 300
Workers Compensation Insurance 3 19,344 20,300 21,300 22,400 23,500 24,700 Medicare Tax - Employer's Share 3 3,037 3,200 3,400 3,600 3,800 4,000 Unfunded Accrued Liability 3 53,424 56,100 58,900 61,800 64,900 68,100 Deferred Compensation/Part-Time 3 - - - - - -
Deferred Compensation/Full-Time 3 6,745 7,100 7,500 7,900 8,300 8,700 Unemployment Insurance 3 876 900 900 900 900 900
Section 125 Benefit Allowance 3 38,793 40,700 42,700 44,800 47,000 49,400 Subtotal $ 352,994 $ 370,600 $ 389,100 $ 408,400 $ 428,600 $ 450,000 Materials & Services
Gas & Electric Utilities 6 $ 50,000 $ 52,500 $ 55,100 $ 57,900 $ 60,800 $ 63,800 Vehicle Fuel, Supplies & Maintenance 5 12,500 13,100 13,800 14,500 15,200 16,000 Contracted Services 4 15,000 15,500 16,000 16,500 17,000 17,500 Taxes & Assessments 4 22,000 22,700 23,400 24,100 24,800 25,500 Maintenance/Other Supplies 4 23,000 23,700 24,400 25,100 25,900 26,700 Subtotal $ 122,500 $ 127,500 $ 132,700 $ 138,100 $ 143,700 $ 149,500 Interfund Charges
Interfund Charge - Central Su. 7 $ 3,324 $ 3,300 $ 3,300 $ 3,300 $ 3,300 $ 3,300 Interfund Charge - Admin. Overhead 7 38,271 38,300 38,300 38,300 38,300 38,300 Interfund Charge - Vehicle Replacement 7 12,031 12,000 12,000 12,000 12,000 12,000 Interfund Charge - Vehicle Maintenance 7 32,978 33,000 33,000 33,000 33,000 33,000 Interfund Charge - Comp. Maintenance 7 11,490 11,500 11,500 11,500 11,500 11,500 Interfund Charge - Computer 7 2,649 2,600 2,600 2,600 2,600 2,600 Interfund Charge - Software 7 262 300 300 300 300 300
Subtotal $ 101,005 $ 101,000 $ 101,000 $ 101,000 $ 101,000 $ 101,000 Special Payments
Pension Expense-GASB 68 3 $ 69,578 $ 73,100 $ 76,800 $ 80,600 $ 84,600 $ 88,800 Subtotal $ 69,578 $ 73,100 $ 76,800 $ 80,600 $ 84,600 $ 88,800 Transfer Out
Transfer Out - Insurance Rese. 7 8,244 8,200 8,200 8,200 8,200 8,200 Subtotal $ 8,244 $ 8,200 $ 8,200 $ 8,200 $ 8,200 $ 8,200 Sub-Total: Drainage Flood Control $ 654,321 $ 680,400 $ 707,800 $ 736,300 $ 766,100 $ 797,500 Prop 218 Rate Period
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Exhibit 1 (O&M), 8 of 14
CITY OF MADERA EXHIBIT 1

STORM DRAIN RATE STUDY
Operating Revenue and Expenses
TABLE 7 : OPERATING EXPENSE FORECAST1 Budget
DESCRIPTION Basis 2021 2022 2023 2024 2025 2026

DRAINAGE CAPITAL OUTLAY
Capital Outlay
Construction/Infrastructure 7 $ - $ - $ - $ - $ - $ -
Subtotal $ - $ - $ - $ - $ - $ -
Sub-Total: Drainage Capital Outlay $ - $ - $ - $ - $ - $ - Depreciation (Non-cash item left out of analysis)3
Depreciation/Replacement 7 $ 328,927 $ 328,900 $ 328,900 $ 328,900 $ 328,900 $ 328,900 Subtotal $ 328,927 $ 328,900 $ 328,900 $ 328,900 $ 328,900 $ 328,900 GRAND TOTAL: STORM DRAIN OPERATING EXPENSES $ 749,310 $ 776,800 $ 805,800 $ 835,900 $ 867,400 $ 900,500 TABLE 8 : FORECASTING ASSUMPTIONS
INFLATION FACTORS4 Basis 2021 2022 2023 2024 2025 2026
Customer Growth 1 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Salaries 2 5.00% 5.00% 5.00% 5.00% 5.00% 5.00%
Benefits 3 5.00% 5.00% 5.00% 5.00% 5.00% 5.00%
General Inflation 4 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% Fuel 5 5.00% 5.00% 5.00% 5.00% 5.00% 5.00%
Electricity 6 5.00% 5.00% 5.00% 5.00% 5.00% 5.00%
No Escalation 7 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

1. Revenue and expenses for FY 2019/20 through FY 2020/21 are from source file: Enterprise Funds Budget 2020-21.pdf, pages 56-58.

2. Interest income is calculated in the Financial Plan and excluded from this table.

3. Depreciation expense is not considered in this projection since it is not a cash expense.

4. Inflation values follow assumptions made in water and sewer rate study from 2015.

Source file: Rate Study 2015.pdf, Table 1-1, Page 12.

Prop 218 Rate Period
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Exhibit 1 (O&M), 9 of 14

CITY OF MADERA

STORM DRAIN RATE STUDY
Storm Drain Rates Under Existing Rate Schedule
TABLE 9 : CURRENT STORM DRAINAGE RATE SCHEDULE
Current Monthly Rates1 Effective
Dec. 21, 1992
Single Family Residential
per month $2.00
Multi Family Residential
Equal or less than 40 units
per square foot, $0.002
maximum per month $80.00
Greater than 40 & equal or less than 80 units
per square foot, $0.002
maximum per month $160.00
Greater than 81 units
per square foot, $0.002
maximum per month $240.00
Non-Residential (Except Churches)
per square foot of ground floor, $0.004
maximum per month $80.00
Non-Residential (Churches)
per square foot of ground floor, $0.002
maximum per month $80.00

1. Monthly service fee per Resolution 92-120. Source file: Drainage.pdf NBS - Local Government Solutions
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Exhibit 3 (Current Rates), 10 of 14
CITY OF MADERA Allocation Factors

STORM DRAIN RATE STUDY
Storm Drain Cost of Service Analysis
TABLE 10
Customer Class
Number of
Accounts1
Percent of
Total
Square
Footage
Estimate
Percent of
Total
Single Family Residential 13,585 94.4% n/a
Multi Family Residential 4 0.0% 469,373 7.7%
Non-Residential 748 5.2% 5,191,845 85.5%
Church 51 0.4% 411,220 6.8%
Total 14,388 100.0% 6,072,438 100.0%

1. Number of accounts from Oct. 2020 & square footage estimate from source files:

MAIS Meter Usage 12 Months_Manipulated_02.06.21.xlsx,
2020 SEP-NOV MUNIS Billing2_Manipulated.xlsx, 2020 DEC MUNIS Billing_Manipulated.xlsx TABLE 11
Customer Class 2020 Revenue
Percent of
Total
Single Family Residential $ 415,808 61.1%
Multi Family Residential $ 12,919 1.9%
Non-Residential $ 242,238 35.6%
Church $ 9,735 1.4%
Total $ 680,699 100%

1. 2020 revenue found in source files: MAIS Meter Usage 12 Months_Manipulated_02.06.21.xlsx, 2020 SEP-NOV MUNIS Billing2_Manipulated.xlsx, 2020 DEC MUNIS Billing_Manipulated.xlsx Prepared by NBS
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Allocation Factors, 11 of 14

I I I I
CITY OF MADERA Proposed Fixed Charges

STORM DRAIN RATE STUDY
Storm Drain Cost of Service Analysis/Rate Design
TABLE 12 : SUMMARY OF RATE CALCULATION
Customer Classes
FY 2021/22
Net Revenue
Requirement
Number of
Accounts
Square
Footage
Estimate
By Account
Monthly
Charge
By Sq. Ft.

Monthly
Charge
Max Sq. Ft.

I I I I I I I
CITY OF MADERA Current & Proposed Rates

STORM DRAIN RATE STUDY
Storm Drain Cost of Service Analysis/Rate Design
TABLE 13 : CURRENT VS. PROPOSED STORM DRAIN RATES
FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26
Proposed Monthly Usage Charge
Single Family Residential
per month $2.00 $2.81 $3.03 $3.28 $3.54 $3.82
Multi Family Residential
Equal or less than 40 units
per square foot, $0.002 $0.003 $0.004 $0.005 $0.006 $0.007 maximum per month $80.00 $120.00 $130.00 $140.00 $151.00 $163.00 Greater than 40 & equal or less than 80
units
per square foot, $0.002 $0.003 $0.004 $0.005 $0.006 $0.007 maximum per month $160.00 $240.00 $259.00 $280.00 $302.00 $326.00 Greater than 81 units
per square foot, $0.002 $0.003 $0.004 $0.005 $0.006 $0.007 maximum per month $240.00 $360.00 $389.00 $420.00 $454.00 $490.00 Non-Residential (Including Churches)
per square foot of ground floor, $0.004 $0.005 $0.006 $0.007 $0.008 $0.009 maximum per month $80.00 $100.00 $108.00 $117.00 $126.00 $136.00 Current
Rates
Proposed Rates Storm Drain Rate Schedule
Prepared by NBS
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Current & Proposed Rates, 13 of 14
Prepared by NBS
Web: www.nbsgov.com | Toll-Free:800.676.7516 SFR Bill Comp, Page 14 of 14 $2.00
$2.81
$3.03
$3.28
$3.54
$3.82
$0.00
$0.50
$1.00
$1.50
$2.00
$2.50
$3.00
$3.50
$4.00
$4.50
Current FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Single-Family Residential Storm Drain Bill Comparison
Current vs. Proposed Monthly Rates

4. Solid Waste Rate Study
OFFICE LOCATIONS:

Temecula – Corporate Headquarters
32605 Temecula Parkway, Suite 100
Temecula, CA 92592
San Francisco – Regional Office
870 Market Street, Suite 1223
San Francisco, CA 94102
www.nbsgov.com

DRAFT REPORT
Solid Waste Rate Study
January 2022
Aerial view of City of Madera
via Google Earth
via Google Earth

CITY OF
MADERA
~ NBS helplng oommunltlee fund tomorrow

Section 2.

Section 3.

TABLE OF FIGURES
Figure 1. Summary of Solid Waste Revenue Requirements .................................................................. 5 Figure 2. Summary of Solid Waste Operating Reserve .......................................................................... 5 Figure 3. Summary of Solid Waste Revenue Requirements .................................................................. 6 Figure 4. Summary of Solid Waste Operating Reserve .......................................................................... 6 Figure 5. Summary of Current Rate Revenue & Costs of Mid Valley Services....................................... 9 Figure 6. Summary of Components of the Revenue Requirements...................................................... 9 Figure 7. Summary of Proposed Rate Revenue...................................................................................... 9 Figure 8. Solid Waste Rates for Standard (96-Gallon) Container Services........................................... 11 Figure 9. Solid Waste Rates for Commercial Bin Services.................................................................... 12 Figure 10. Solid Waste Rates for Commercial Recyclables & Compactor Services.............................. 13 Figure 11. Solid Waste Rates for Other Commercial Services ............................................................. 13 Figure 12. Solid Waste Rates - Residential Customers......................................................................... 14 Figure 13. Details of Single-Family Solid Waste Rates......................................................................... 14 Figure 14. Solid Waste Rates - Commercial Bin Services..................................................................... 15 City of Madera – Solid Waste Rate Study 1

PURPOSE AND OVERVIEW OF THE STUDY
A. Purpose
The City of Madera (City) provides solid waste collection and disposal services through a franchise agreement with Mid Valley Disposal (Mid Valley) and last updated its solid waste rates in 2017, although the City has not performed a rate study in many years. Recent Proposition 2181(Prop 218) related court decisions2required the City to demonstrate the cost-basis of new rates, which must then be approved through Prop 218 noticing procedures.

To demonstrate this cost-basis, this comprehensive solid waste rate study evaluates revenue requirements and the estimated costs of collection and disposal services. Key objectives in this analysis include improving the fairness and equity among various customer classes and service levels and the defensibility of the City’s rates. However, the most significant change is the cost the City will incur to comply with new State regulations3(SB 1383) related to organics recycling programs, which is currently estimated to increase overall costs by approximately 35 percent. The recommended rates were developed in a manner that is consistent with industry standard cost-of-service principles and include a general SB 1383 surcharge. This surcharge may be adjusted later once actual costs and changes in services provided to customers are better understood. By documenting the rate study methodology and cost-of-service analysis, this report provides the necessary support for the Prop 218 approval process and helps the City maintain transparent communications with its residential and commercial solid waste customers.

NBS worked cooperatively with City and Mid Valley staff to develop collection and disposal costs assumptions.

An overview of the rate study methodology is summarized below.

B. Overview of the Study
Comprehensive rate studies, whether for a water, sewer, or solid waste utility, include three key components:

1. Financial Plan, which identifies the current and projected costs and revenues, including the City’s administrative and overhead costs, and the annual net revenue requirements for the solid waste utility that must be collected through solid waste rates.

2. Cost of Service Analysis, which determines the cost of providing service to each customer class and service level, such as the standard three-container service to residential customers vs. commercial types of service, such as two-cubic yard bin service with once-per-week pickups.

3. Rate Design Analysis, unlike water and sewer rate studies, which evaluate different alternatives for fixed and variable charges, solid waste rates are driven by the collection and disposal costs for each type of service, which are combined into a single fixed monthly charge4. 1 California Constitution article XIII D, Section 6, commonly referred to as Proposition 218 [Prop 218]. 2 For example, the San Juan Capistrano court case (Capistrano Taxpayers Association, Inc. v. City of San Juan Capistrano, Opinion G048969, Superior Ct. No 30-2012-00594579, Filed April 20, 2015). 3 California Code of Regulations, Title 14, Division 7, Chapter 3, Article 6.0. 4 There is also a separate Administrative Fee, primarily for container replacement, collected from residential customers.

SECTION 1.

City of Madera – Solid Waste Rate Study 2
These three components embody the industry standards and fundamental cost-of-service rate making principles detailed in the American Water Works Association (AWWA) Principles of Water Rates, Fees, and Charges5, also referred to as the M1 Manual. They also represent the order in which the study was performed.

This methodology meets the Prop 218 requirements that rates not exceed the cost of providing the service, and that the rates are proportionate to the cost of providing service for all customers. That is, rates for one customer class do not subsidize the rates for another customer class.

The following sections briefly summarize each of the three study components, including the methodologies and general assumptions used in developing recommended solid waste rates. Section 2 then provides more detailed results, and the Appendix provides full documentation of how rates were developed.

FINANCIAL PLAN
NBS projected revenues and expenditures on a cash-basis for the next five years based on City budgets. The amount of rate revenue required to meet annual costs and maintain reserves at or near the recommended levels, is known as the net revenue requirement. As current rate revenue falls short of the net revenue requirement, rate adjustments -- or more accurately, adjustments in the total revenue collected from rates – are recommended. There is also a question about whether the City wants to include the costs of street sweeping services in solid waste revenue requirements and whether the Administrative Fee (Admin Fee) the City currently pays to Mid Valley should be collected from residential customers.6

COST OF SERVICE
As noted above, cost-of-service principles are generally the same whether applied to water, sewer, or solid waste rates. Since Prop 218 requires that solid waste rates demonstrate the cost basis for the monthly charges, this study relied on the best available assumptions about these costs7, including waste volumes and densities, time spent on collection routes, and the differences between the costs of residential vs. commercial vs. recyclable services and various other types of service.

As with any rate study, there are limits to the level of detail on individual customers and customer classes.

For example: (1) individual residential solid waste customers dispose various amounts of trash and other materials, some more than the average and some less; (2) a particular commercial customer (say a 2-Cubic Yard (CY) bin picked up once per week) may dispose twice the average trash and/or may be located significantly farther from the normal commercial route.

While costs for individual customers may be more or less than average, cost-of-service analysis treats these customers as a “customer class”, regardless of these individual differences. For example, standard single-family rates assume that all customers dispose of the same amount of trash, recyclables and green waste, and that differences in Mid Valley’s travel distances to individual customers are not a factor in their rate. Likewise, all 2-CY bin commercial customers are assumed to dispose the average amount of trash.

Otherwise, customer class rates would devolve into different rates for every single customer, for which there is insufficient data, and which is not administratively or practically feasible even if there was sufficient data.
5 Principles of Water Rates, Fees, and Charges, Manual of Water Supply Practices, M1, AWWA, seventh edition, 2017. 6 The City currently pays Mid Valley this fee for residential customers but does not collect it from these customers. 7 Many assumptions were provided by Mid Valley Disposal based on their experience and actual costs.

City of Madera – Solid Waste Rate Study 3
Additionally, general guidance on rate setting practices include the following observation: (1) rates do not need to be determined on a “parcel-by-parcel” basis but can be grouped and calculated on a “class-byclass” basis; (2) “apportionment” (i.e., allocation of costs) is not a determination that lends itself to a precise calculation; (3) apportionment in accordance with the City’s informal, best cost estimates is sufficient, and (4) ratemaking data does not need to be perfect.8 Regarding the SB 1383 surcharge, this surcharge was calculated as a 35-percent across-the-board increase in proposed new solid waste rates. This assumes that this new regulation provides new services and environmentally based benefits to solid waste customers on a broad basis vs. specific new services (and benefits) to just a limited number of customers. Once the actual costs and specific programs are better understood, the City may need to refine this surcharge in terms of the total costs recovered and/or how it is allocated to individual customer classes.

RATE DESIGN
Rate design for solid waste rates is a far less complicated analysis than for water or sewer rates, where tradeoffs between fixed and volumetric charges must be considered. In contrast, solid waste rates are 100-percent “fixed” in that they use a single monthly rate that includes both collection and disposal for each type of service. However, several of the more generic criteria documented in various rate-setting manuals9 are typically considered in setting solid waste rates, including pricing policies, theories, and economic concepts.

The following are the rate design attributes applicable to a sound solid waste rate structure:
• Rates are easy to understand from the customer’s perspective. • Rates are easy to administer from the utility’s perspective. • Rates are equitable and non-discriminating (that is, cost based). • There is continuity in the ratemaking philosophy over time. • Rates should address other utility policies (for example, encouraging waste reduction, recycling, and the economic development of the community).
• Rates should provide month-to-month and year-to-year revenue stability.

REGULATORY ISSUES
State regulations, beginning with AB 929 in 1989, have promoted waste reduction and recycling for the purpose of preserving landfill capacities and increasing the quantity of recyclable materials reused. The key regulatory issue the City is currently facing is SB 1383 which was recently adopted and mandates significant new organics and food waste recycling programs. These extensive regulatory mandates have an initial (Tier 1) implementation date of January 1, 2022. Mid Valley and the City are currently discussing how to meet these requirements, and Mid Valley has stated that these new programs typically increase overall costs by 35-40 percent. Although NBS is recommending the City implement an SB 1383 surcharge of 35 percent, these implementation discussions will play a role in future rate increases and the currently proposed surcharge may be adjusted as needed.
8 ACWA Board of Directors’ Workshop Agenda Packet, July 30, 2015, Kelly Salt, Partner, Best Best & Krieger, LLP, pp. 6 and 8 of 95. 9 Such as the American Water Works Association (AWWA) Manual M1.

City of Madera – Solid Waste Rate Study 4

SOLID WASTE RATE STUDY
A. Key Solid Waste Rate Study Issues
The City’s solid waste rate analysis was undertaken with a few specific objectives, including:
• Maintaining annual revenues needed to sufficiently fund operational expenditures, including salaries and benefits of City staff, overhead/interfund charges, and regulatory compliance programs. • Maintaining reserve fund levels to ensure future financial stability for the solid waste utility. • Continuing to encourage recycling and waste reduction. • Providing revenue stability for the Utility, particularly considering new regulatory mandates imposed by the State, such as SB 1383.
• Complying with Prop 218 requirements to ensure cost are properly allocated among customer classes and service levels.

The rate structure NBS proposed relied on these industry standards and cost-of-service principles. The recommended rates were calculated based on the net revenue requirements, number of customer accounts, and various assumptions and data provided by the City and Mid Valley.

B. Financial Plan
Besides meeting the overall goal of providing sufficient revenue to meet annual operating and regulatory costs, financial plans also strive to maintain reasonable reserves to handle emergencies and follow sound financial management practices to ensure the financial health of the solid waste utility. Rate adjustments are governed by the need to meet these objectives. The current financial status of the City’s solid waste utility is as follows:
• Meeting Net Revenue Requirements: For Fiscal Year (FY) 2021/22 through FY 2025/26, the average projected net revenue requirement is approximately $6 million per year. If no rate increases are implemented, the annual deficits are projected to grow from $1 million in FY 2021/22 to $2 million by FY 2025/26.
• Operating Reserve Funds: The operating reserve provides for fiscal emergencies such as revenue shortfalls or, more likely in the solid waste utility’s case, unfunded regulatory mandates. The utility’s operating reserve is considered an unrestricted reserve. Although this reserve would normally only need to be about 10 percent of annual operating expenses (given that over 60 percent of expenses are payments to Mid Valley), the utility should maintain a reserve balance of closer to 30 percent as a short-term funding backstop for SB 1383 compliance. This amounts to approximately $1.8 million.

Without rate increases, the ending balance of the operating reserves would go negative by more than $7 million.
• Inflation and Growth Projections: Projected future revenue and expense assumptions were made based on current expectations, including the ongoing impacts of the Covid 19 pandemic and what appear to be accelerating inflation.
• Although the City has some population growth, customer growth is conservatively assumed to be 0 percent.
• General inflation is assumed to be 3 percent annually. • Growth in City salaries and benefits are assumed to be 1.5 percent per year.

SECTION 2.

City of Madera – Solid Waste Rate Study 5
• Contractor Payments: Mid Valley payments are the largest single expense and is projected assuming a general inflation rate of 3 percent annually. However, as noted above, the cost of compliance with SB 1383 will be a significant cost increase that has not yet been defined and is not included in these projections. Once the City has a better understanding of those costs, a significant future adjustment will likely be needed.

Rate revenue increases of ten percent (10 percent) in FY 2021/22 through FY 2024/25 and four percent (4 percent) in FY 2025/26, will adequately fund operating expenses and, while maintaining less-than-optimal reserves, fixes the trending deficit and recommended levels will be achieved a few years after this five-year period. Figure 1 summarizesthe sources and uses of funds, net revenue requirements, and the recommended annual rate increases for the next five years. These projections do not include the assumed 35 percent surcharge needed to pay for the SB 1383 mandated costs.

Figure 1. Summary of Solid Waste Revenue Requirements
Figure 2 summarizes the projected reserve balances and targets for the solid waste utility’s operating reserve.

A more detailed version of the proposed 5-year financial plan is included in the Appendix. As Figure 2 shows, reserves will meet the minimum target for all projected years. Figures 3 and 4 graphically show the revenues and expenses and the reserve fund balances with and without rate increases.

Figure 2. Summary of Solid Waste Operating Reserve
Projection Budget
FY 2019/20 FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Sources of Solid Waste Funds
Disposal Collection Fees $ 5,035,107 $ 5,266,337 $ 5,266,337 $ 5,266,337 $ 5,266,337 $ 5,266,337 $ 5,266,337 Street Sweeping Fees 444,880 406,637 406,637 406,637 406,637 406,637 406,637 Other Charges & Interest Income 399,557 445,914 156,133 134,996 134,726 134,726 141,150 Total Sources of Funds $ 5,879,544 $ 6,118,888 $ 5,829,107 $ 5,807,970 $ 5,807,700 $ 5,807,700 $ 5,814,124 Uses of Solid Waste Funds
Materials & Services $ 4,839,643 $ 4,630,784 $ 4,769,391 $ 4,912,055 $ 5,058,997 $ 5,210,344 $ 5,366,228 Street Cleaning $ 560,560 $ 504,904 $ 516,021 $ 527,417 $ 539,098 $ 551,074 $ 563,351 Transfer Out $ 780,494 $ 780,494 $ 780,494 $ 780,494 $ 780,494 $ 780,494 $ 780,494 Interfund Charges $ 470,530 $ 470,006 $ 484,106 $ 498,629 $ 513,588 $ 528,996 $ 544,866 Salaries & Benefits $ 289,754 $ 322,358 $ 327,193 $ 332,101 $ 337,083 $ 342,139 $ 347,271 Operating Expenses: $ 17,894 $ 214,678 $ 219,929 $ 225,319 $ 230,853 $ 236,535 $ 242,369 Total Uses of Funds $ 6,958,875 $ 6,923,224 $ 7,097,135 $ 7,276,016 $ 7,460,114 $ 7,649,581 $ 7,844,578 Surplus (Deficiency) before Rate Increase $ (1,079,331) $ (804,336) $ (1,268,028) $ (1,468,046) $ (1,652,414) $ (1,841,881) $ (2,030,454) Additional Revenue from Rate Increases $ - $ - $ 131,658 $ 1,105,931 $ 1,743,158 $ 2,444,107 $ 2,752,525 Surplus (Deficiency) after Rate Increase $ (1,079,331) $ (804,336) $ (1,136,370) $ (362,115) $ 90,744 $ 602,226 $ 722,070 Increase in Annual Rate Revenue 0.00% 0.00% 10.00% 10.00% 10.00% 10.00% 4.00% Cumulative Increases 0.00% 0.00% 10.00% 21.00% 33.10% 46.41% 52.27% Net Revenue Requirement 1 $ 6,114,438 $ 6,070,673 $ 6,534,365 $ 6,734,383 $ 6,918,751 $ 7,108,218 $ 7,296,791 Total Rate Revenue After Rate Increases $ 5,035,107 $ 5,266,337 $ 5,397,995 $ 6,372,268 $ 7,009,495 $ 7,710,444 $ 8,018,862

1. Total Use of Funds less non-rate revenues and interest earnings. This is the annual amount needed from solid waste rates.

Summary of Sources and Uses of Funds and
Net Revenue Requirements
Projected Projection Budget
FY 2019/20 FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 O&M Reserve Fund
O&M Reserve Fund Ending Balance $ 1,955,229 $ 1,150,893 $ 14,523 $ (347,592) $ (256,849) $ 345,377 $ 1,067,447 O&M Reserve Fund Minimum Target 1,740,000 1,730,000 1,770,000 1,820,000 1,870,000 1,910,000 1,960,000 Total Ending Reserves - Proposed Rates $ 1,955,229 $ 1,150,893 $ 14,523 $ (347,592) $ (256,849) $ 345,377 $ 1,067,447 Total Ending Balance w/o Rate Increases $ 1,955,229 $ 1,150,893 $ (117,135) $ (1,585,182) $ (3,237,595) $ (5,079,477) $ (7,109,931) Minimum Reserve Target $ 1,740,000 $ 1,730,000 $ 1,770,000 $ 1,820,000 $ 1,870,000 $ 1,910,000 $ 1,960,000

1. Beginning cash balance for the Soild Waste Fund is found in CAFR. Source File: FY-2018-2019-Comprehensive-Annual-Financial-Report.pdf, Page 42.

2. NBS recommends Solid Waste Fund will maintain a minimum of 90 days operating budget in reserves.

3. District's actual or budgeted interest earnings are used in analysis for unrestricted reserves in FY 2020/21. For 2021/22 and beyond, interest earning rates are estimated at the 3-year average (FY '17/18 - '19/20) for funds invested in LAIF, per the California Treasurer's Office website, for the restricted reserves.

Ending Reserve Fund Balances and
Recommended Reserve Targets
Projected
City of Madera – Solid Waste Rate Study 6
Figure 3. Summary of Solid Waste Revenue Requirements
Figure 4. Summary of Solid Waste Operating Reserve
$0 mil.
$1 mil.
$2 mil.
$3 mil.
$4 mil.
$5 mil.
$6 mil.
$7 mil.
$8 mil.
$9 mil.
2021 2022 2023 2024 2025 2026 Total Obligations
Fiscal Year Ending June 30
Solid Waste Revenue Requirements vs.

Revenue Under Existing and Recommended Rate Increases
O&M Expenses
Revenues under Existing Rates
Revenues under Proposed Rates
$1.96
$1.15
$0.01
-$0.35 -$0.26
$0.35
$1.07
$1.96
$1.15
-$0.12
-$1.59
-$3.24
-$5.08
-$7.11
-$8.00
-$7.00
-$6.00
-$5.00
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$0.00
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2020 2021 2022 2023 2024 2025 2026 Ending Reserves ($ mil.) Fiscal Year Ending June 30
Ending Cash Balance vs. Recommended Reserve Targets
Total Ending Reserves - Proposed Rates
Total Ending Balance w/o Rate Increases
Minimum Reserve Target
-C!!!D
-
City of Madera – Solid Waste Rate Study 7
C. Cost of Service Analysis
Once the total net revenue requirements are determined, the cost-of-service analysis determinesthe revenue collected from each customer class. The three major components of the cost-of-service analysis are collection and disposal expenses and the City’s administrative and overhead costs. Since the City contracts for collection and disposal services with Mid Valley, the City does not have direct access to individual field operation costs such as driver salaries and benefits, cost of collection vehicles, general overhead, and profit. Those costs are embodied in the City’s agreement with Mid Valley, but a detailed breakdown of those costs is not available.

The following is a description of the methodology followed to establish cost-based solid waste rates.

SOLID WASTE RATE METHODOLOGY
The intent of the cost of service is to anchor rates to a cost basis reasonably reflecting actual costs. Since current rates have not been updated in many years and there is no clear record of how they were originally set, some of the new rates may be quite different than the current rate.

Residential and Commercial Customer Accounts – Standard residential service, which includes three 96- gallon containers (grey for trash, blue for recyclables, and green for yardwaste/organics), account for 84 percent of all solid waste accounts10. Typical commercial service varies by size of the bin (from 2-CY to 6-CY, and from once-per-week [1x/week] collection to six-days-per-week [6x/week]). There are also miscellaneous rates for individual containers, recyclable bins, compactor bins, and organics bins. These other rates are a small part of the overall solid waste rate revenues but are included in the various rate tables below.

Initial Rates – In general, disposal costs, which are based on discussions with Mid Valley, were calculated first.

Disposal costs are assumed to be approximately 20 percent of overall rates. The remaining 80 percent is assumed to be a collection-related cost. There was no attempt to identify costs related to Mid Valley’s overhead and/or profit, since those are proprietary costs and are embedded in the contracted rates the City pays Mid Valley under the franchise agreement.

True-Up Adjustments – Finally, since initial rate calculations are estimates of the actual collection and disposal costs, the revenue generated by these rates needs to be “trued-up” to the total net revenue requirement shown in the financial plan. To do this, separate across-the-board adjustments were used to calibrate the amount of rate revenue collected from residential customers, commercial bins service, and the remaining commercial customer classes.

Mid Valley estimated that 66 percent of systemwide costs are for residential service, while commercial accounts for the remaining 34 percent. Commercial bin service accounts for about 26 percent of the total revenue, with all other commercial classes making up about 8 percent of the total. Therefore, adjustments within each of these classes of customers (i.e., residential, commercial bin service, and all other commercial) were made to calibrate the rate revenues with the net revenue requirements. This approach maintains the overall cost basis between customer classes (i.e., they maintain fair and equitable shares of overall revenue), and thereby meets broader cost-of-service equity and fairness objectives.

The following is a more detailed description of the assumptions used and the rate calculations performed.

Disposal Costs – General assumptions are that trash weighs 125 lbs. per cubic yard and tipping fees are $28/ton. According to Mid Valley, disposal costs for green waste and recyclables are approximately same as trash disposal, although we have set recyclables disposal costs at less than the cost for trash disposal because 10 There are 13,822 standard residential accounts vs. 16,405 total accounts.

City of Madera – Solid Waste Rate Study 8
of the need to promote waste reduction and recycling. Since the City is mandated to achieve recycling and waste reduction goals, solid waste rates need to encourage this mandate. Industry standards for cost-ofservice analysis allows for adjustments such as these with the broader intent of ensuring that rates within each customer class are not subsidizing costs of other customer classes. Also, most recyclable costs are bundled along with standard residential service rates. All collection containers/bins are assumed to have the same amount of material (whether trash, green waste, organics, or recyclables). Lastly, commercial compactors are assumed to have a 3:1 density ratio (i.e., 375 lbs./CY vs. 125 lbs. for uncompacted trash).

Collection Costs – Residential and commercial collection costs for a 96-gallon container are assumed to be the same regardless of type of container (grey/green/blue), and larger containers (i.e., 2 CY – 6 CY bins) are assumed to be similar regardless of container size (i.e., while disposal costs directly correlate to size, the collection costs do not). However, there are cost differences between standard residential service and commercial bins service, based on assumptions provided by Mid Valley. For example, residential 96-gallon collection generally involves short travel distances between customers whereas commercial bin service customers on average are far more “spread out” than residential customers. Also, carry-out service takes significantly more driver time than an automated curbside pickup. We have relied on Mid Valley assumptions in setting the initial rates by type of service.

The 13,822 residential standard service customers have a current rate of $15.59/month, which is lower than the rate that the City pays Mid Valley. Therefore, the initial rate was set above the current rate before being adjusted to meet net revenue requirements. Mid Valley estimates that commercial bin rates for 1x/week service are artificially low and should be increased.11 In general, additional commercial pickups/week are assumed to be a straight multiple of the 1x/week service and “carryout” rates were assumed to be significantly higher than for automated curbside service, with the difference between automated and carryout assumed to be similar to the differences in current rates. For commercial compactor rates, although disposal costs reflect a 3:1 density ratio, collection costs are like those for commercial bins.

Administrative Fees – In 2018, the City transitioned certain services over to Mid Valley, including replacing residential containers and handling service calls. The City negotiated a Mid Valley reimbursement fee of $2.33/residential account for these services, which amounts to approximately $400,000 per year. The City has not collected this fee from customers in the past but needs to begin doing so going forward. This cost is already included in the net revenue requirements for FY 2021/22, since it is a part of the fees paid to Mid Valley.

Current Rate Revenue vs. the Costs of Mid Valley Services – Figure 5 below summarizes the estimated current solid waste rate revenue the City receives12 and the costs of Mid Valley services based on the most recent invoice for January 2021. This Figure shows that approximately 70 percent of the City-collected revenue comes from residential customers (vs. Mid Valley’s estimate that residential is about 66 percent of actual costs), while commercial customers account for about 30 percent of the revenue (vs. Mid Valley’s estimate that commercial represents about 34 percent of actual costs). The Mid Valley percentages are assumed to better represent the actual costs of service (based on discussions with City and Mid Valley staff). 11 The City’s rate for commercial 2-CY, 3-CY, and 6-CY with 1X/week service is less than what the City pays Mid Valley. For comparison, Mid Valley’s reimbursement rate for standard residential service is only 64 percent of the rate the City charges. 12 As the most recent financial data, the $5.375 million revenue shown in this figure is slightly higher than shown in the City budget (i.e., $5.266 million).

City of Madera – Solid Waste Rate Study 9
Figure 5. Summary of Current Rate Revenue & Costs of Mid Valley Services Proposed Revenue Requirements – Based on discussions with City staff, the new solid waste rates should include street sweeping costs and an SB 1383 surcharge. These costs would be allocated to all customers (i.e., residential and commercial), while the Admin Fee is only paid by the residential customers (i.e., single- and multi-family customers). Figure 6 summarizes these components of the revenue requirements and Figure 7 summarizes the total revenue generated by the new rates by customer class. These figures include the firstyear increase in total rate revenue, street sweeping costs, and the SB 1383 surcharge of 35 percent, totaling $7.8 million. These costs are discussed in more detail below.

Figure 6. Summary of Components of the Revenue Requirements Figure 7. Summary of Proposed Rate Revenue
City and Mid Valley Revenue From Current Rates - FY 2021/22 (Based on Jan '21 MVD Payment) Current Rates % of Total Contract Rate Admin Fees Total Revenue % of Total Single Family Residential $3,502,921 65.2% $2,498,240 $388,113 $2,886,352 63.5% $616,569 Multi-Family Residential $272,059 5.1% $92,440 $12,470 $104,910 2.3% $167,149 Total Residential $3,774,980 70.2% $2,590,679 $400,583 $2,991,262 65.8% $783,718 Commercial 96-Gal. Service $63,383 1.2% $41,020 $0 $41,020 0.9% $22,362 Commercial Bin Service $1,262,512 23.5% $1,185,682 $4,446 $1,190,127 26.2% $72,384 Commercial Recycling $247,890 4.6% $285,540 $0 $285,540 6.3% -$37,650 Commercial Compactor $6,580 0.1% $7,032 $0 $7,032 0.2% -$452 Commercial Organics $19,743 0.4% $28,624 $0 $28,624 0.6% -$8,881 Total Commercial $1,600,107 29.8% $1,547,899 $4,446 $1,552,344 34.2% $47,763 Total Revenue2 - FY 2021/22 $5,375,087 100.0% $4,138,578 $405,029 $4,543,607 100.0% $831,481

1. Overall allocation of residential vs. commercial revenue requirements is about 66%/34% per Mid Valley Disposal.

2. Total Revenue based on Current City rates and number of accounts as of January 2021.

Difference
(City - MVD
Rev.)
Customer Class
City Rate Revenue Mid Valley Rate Revenue
(Based on NBS Calculations)
$5,792,971 From Fin. Plan (Figure 1) - Includes proposed rate increase 1 ($400,583) Separately allocated to Single- and Multi-Family Resid. 2 $406,637 Offsets current Street Sweeping fees being collected 3 $5,799,025
$2,029,659 35% of Net Rev. Reqts.
$7,828,683 Excludes Admin Fees separately applied to Residential

1. Assume adoption April 1, 2022 means only 25% of the rate increse is collected in FY'21/22.

2. Calculated as $2.33/account times residential containers to which this fee applies. This is applied separately to these customers.

3. Street Sweeping fees from the Financial Plan. There are other street sweeping costs already included in Net Revenue Requirements.

SB 1383 Surcharge (35%)
Net Rev. Reqts. (from Financial Plan)
Street Sweeping Costs
Net Rev. Reqts. - Including Street Sweeping
Summary of FY'21/22 Solid Waste Costs
Net Rev. Reqts. - Incl. Street Sweeping & Surcharge
less Admin Fees (already included in the above)
Notes:

Allocated 66% to Residential, 34% Commercial
Customer Class Rate Revenue 1 % of Total 2 35% Surcharge Total Revenue % of Total Single Family Residential $3,692,620 63.7% $1,292,417 $4,985,038 63.7% Multi-Family Residential $134,736 2.3% $47,157 $181,893 2.3% Total Residential $3,827,356 66.0% $1,339,575 $5,166,931 66.0% Commercial 96-Gal. Service $68,453 1.2% $23,959 $92,412 1.2% Commercial Bin Service $1,519,344 26.2% $531,770 $2,051,114 26.2% Commercial Recycling $352,275 6.1% $123,296 $475,572 6.1% Commercial Compactor $2,262 0.0% $792 $3,053 0.0%
Commercial Organics $29,334 0.5% $10,267 $39,601 0.5%
Total Commercial $1,971,668 34.0% $690,084 $2,661,752 34.0% Total Revenue - FY 2021/22 $5,799,024 100.0% $2,029,658 $7,828,682 100.0%

1. Total Revenue based on Proposed Rates and number of accounts as of January 2021, including rate increases and Street Sweeping costs.

2. Overall allocation of residential vs. commercial revenue requirements is about 66%/34% per Mid Valley Disposal.

3. Admin Service Fees of $2.33/residential account will be separately added to residential customers rates.

Proposed Rate Revenue - FY 2021/22 INCLUDING STREET SWEEPING & 35% SURCHARGE City of Madera – Solid Waste Rate Study 10
Street Sweeping Fees – The City currently has a street sweeping fee of $0.0248 per foot of street exposure and a fee of $0.0125 for additional cleaning. The City currently expects to collect about $406,637 from these fees in FY 2021/22, although actual costs are approximately $660,000 with the difference of about $261,000 funded by the City’s General Fund and other Enterprise fund transfers. The nexus of the benefits of street cleaning to either the per-foot charges or the costs collected from various residential and commercial customers is not abundantly clear13, and NBS recommends incorporating the street sweeping costs into solid waste rates on a broader basis from all customers. While this would increase solid waste rates, it would also eliminate the current street sweeping charges.

The street sweeping program benefits solid waste customers in two ways: (1) the direct benefit to residents and businesses receiving the street/curb cleaning in front of their home and/or business and, (2) improved sanitation and trash removal in other public areas (streets) not necessarily tied to an individual solid waste customer. The nexus between these street sweeping benefits and the cost allocated to all solid waste customers would support including these costs on an across-the-board basis.

While there can also be a case made for allocating some of the street sweeping costs to water customers (related to protecting groundwater quality), or drainage customers (removing trash from streets helps reduce trash accumulating in drainage catch-basins thereby reducing flooding), the benefit seems more directly tied to solid waste customers. NBS recommends the City’s legal counsel review this approach before proceeding with adding street sweeping costs to solid waste rates.

SB 1383 Surcharges – As discussed above, compliance with SB 1383 is estimated to cost an additional 35-40 percent more than the revenue requirements shown previously in Figure 1. This 35 percent surcharge would generate an additional $2.0 million in revenue used to cover the cost of newly mandated SB 1383 programs.

D. Rate Design Analysis
As previously mentioned, the rate design for solid waste rates is a fixed charge tied to estimates of the actual costs for collection and disposal rather than the combinations of fixed and variable charges used in water rates. Also, rates are calculated on a customer class basis rather than for each individual customer. For example, most individual residential customers dispose of different amounts of trash than the average residential customer (i.e., its higher or lower than average), but rates are not tailored to individual customers.

The same is true for commercial customers; commercial services provide each customer with the opportunity or capacity to dispose of the volume of waste as defined by their container size, regardless of whether each customer fully utilizes that capacity.

The City’s current solid waste rates reflect the container size and the number of pickups per week, and NBS recommends that the City continue with this rate structure. Based on reasonable cost estimates and assumptions,
14 NBS updated the collection and disposal components of the rates and then calibrate these rates to match the revenue requirements that should be collected from each customer class (e.g., residential vs. commercial customers).

Also, the City’s current rate schedule includes “non-functional” rates for which there are either no customers and/or there are no plans to provide a type of service in the future. For example, there are only two compactor bins service accounts, but the rate schedule includes rates for multiple bin sizes (i.e., 2 CY, 3 CY, 4 13 The City has no formal documentation of how these rates were developed or the rationale for this approach. 14 The assumptions are primarily provided by Mid Valley staff and relate to systemwide collection and disposal practices and costs.

City of Madera – Solid Waste Rate Study 11
CY, 5 CY, and 6 CY) and pickups from 1X/week through 6X/week. Likewise, there are only two commercial 5 CY bin service accounts and Mid Valley will be phasing out this service and converting these customers to another size of bin.

Lastly, NBS is recommending the proposed solid waste rates include: (1) the Admin Fee that the City currently pays Mid Valley for each residential account but has not collected from customers; (2) street sweeping costs; and (3) the 35 percent SB 1383 surcharge. These costs were not previously included customer rates.

The following section outlines the results of the rate analysis and compares the current vs. proposed new solid waste rates that include the Admin Fee, street sweeping costs, and the 35 percent SB 1383 surcharges.

E. Proposed Solid Waste Rates
This section summarizes the current and proposed new rates. For purposes of clarity, we have excluded rates that currently have no customers. The Appendix includes more detailed rate schedules that include all the rates currently in the City’s rate schedule.

Figure 8 shows the monthly rates for residential and commercial customers receiving 96-gallon container service. The standard residential service, which includes over 90 percent of these services, includes three containers (trash, recyclables, and organics/green waste). Figure 9 shows the rates for commercial bin service, and Figures 10 and 11 shows the rates for other commercial services.

Figure 8. Solid Waste Rates for Standard (96-Gallon) Container Services (Including Admin Fees of $2.33/mo., Street Sweeping Costs, and 35 percent Surcharge) FY 2019/20 FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Single Family Residential
Three Standard Containers $ 23.22 $ 32.00 $ 34.97 $ 38.23 $ 41.82 $ 45.77 1/2 Resid. (Grey & Blue only) $ 16.02 $ 25.68 $ 28.02 $ 30.58 $ 33.41 $ 36.52 Additional Grey Container $ 4.73 $ 23.35 $ 25.69 $ 28.25 $ 31.08 $ 34.19 Additional Green Container $ 2.17 $ 8.27 $ 9.09 $ 10.00 $ 11.00 $ 12.11 Additional Blue Container $ 2.17 $ 8.27 $ 9.09 $ 10.00 $ 11.00 $ 12.11 Residential Carry-Out Service
Two Containers $ 55.32 $ 42.21 $ 46.20 $ 50.58 $ 55.41 $ 60.72 Each Additional Container $ 11.44 $ 16.54 $ 18.19 $ 20.01 $ 22.01 $ 24.21 Multi-Family Residential
First Two Dwelling Units (each) $ 23.22 $ 32.00 $ 34.97 $ 38.23 $ 41.82 $ 45.77 Each Additional Dwelling Unit $ 22.59 $ 29.45 $ 32.16 $ 35.14 $ 38.42 $ 42.03 Commercial
Two Containers $ 29.46 $ 42.21 $ 46.20 $ 50.58 $ 55.41 $ 60.72 Additional Container $ 40.85 $ 34.77 $ 38.25 $ 42.08 $ 46.28 $ 50.91 Commercial Carry-Out Service
Two Containers $ 57.64 $ 62.63 $ 68.66 $ 75.29 $ 82.59 $ 90.61 Each Additional Container $ 17.70 $ 30.15 $ 33.16 $ 36.48 $ 40.13 $ 44.14

1. Note: admin Fee only applies to initial service charges, not on additional containers.

Customer Classes/Service Type Current Rates
Proposed Rates
(Include Street Sweeping, Admin Fee & SB 1383 Surcharge) 1 City of Madera – Solid Waste Rate Study 12
Figure 9. Solid Waste Rates for Commercial Bin Services Current Rates
FY 2019/20 FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Bin Service (Solid Waste)
2 Cubic Yard
1x per week $ 52.11 $ 146.72 $ 161.39 $ 177.53 $ 195.28 $ 214.81 2x per week $ 102.40 $ 200.07 $ 220.07 $ 242.08 $ 266.29 $ 292.92 3x per week $ 151.25 $ 265.42 $ 291.96 $ 321.16 $ 353.28 $ 388.60 4x per week $ 203.10 $ 346.38 $ 381.02 $ 419.12 $ 461.03 $ 507.14 5x per week $ 253.47 $ 447.63 $ 492.39 $ 541.63 $ 595.79 $ 655.37 3 Cubic Yard
1x per week $ 65.84 $ 153.38 $ 168.72 $ 185.59 $ 204.15 $ 224.57 2x per week $ 130.34 $ 213.40 $ 234.74 $ 258.22 $ 284.04 $ 312.45 3x per week $ 194.44 $ 285.43 $ 313.97 $ 345.37 $ 379.90 $ 417.90 4x per week $ 258.72 $ 373.06 $ 410.36 $ 451.40 $ 496.54 $ 546.19 5x per week $ 323.14 $ 480.97 $ 529.07 $ 581.98 $ 640.18 $ 704.19 4 Cubic Yard
1x per week $ 79.73 $ 160.05 $ 176.06 $ 193.66 $ 213.03 $ 234.33 2x per week $ 157.87 $ 226.74 $ 249.42 $ 274.36 $ 301.79 $ 331.97 3x per week $ 272.25 $ 305.43 $ 335.98 $ 369.58 $ 406.53 $ 447.19 4x per week $ 333.10 $ 399.73 $ 439.71 $ 483.68 $ 532.04 $ 585.25 5x per week $ 392.17 $ 514.32 $ 565.75 $ 622.32 $ 684.56 $ 753.01 5 Cubic Yard
3x per week $ 276.11 $ 325.44 $ 357.99 $ 393.78 $ 433.16 $ 476.48 6 Cubic Yard
1x per week $ 107.22 $ 173.39 $ 190.73 $ 209.80 $ 230.78 $ 253.86 2x per week $ 213.04 $ 253.42 $ 278.76 $ 306.64 $ 337.30 $ 371.03 3x per week $ 318.78 $ 345.45 $ 379.99 $ 417.99 $ 459.79 $ 505.77 5x per week $ 529.93 $ 581.01 $ 639.11 $ 703.02 $ 773.32 $ 850.65 Customer Classes/Service Type Proposed Rates (Include Street Sweeping & SB 1383 Surcharge) City of Madera – Solid Waste Rate Study 13
Figure 10. Solid Waste Rates for Commercial Recyclables & Compactor Services Figure 11. Solid Waste Rates for Other Commercial Services Current Rates
FY 2019/20 FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Organic Waste (Include Street Sweeping & SB 1383 Surcharge) 96 Gallon Container
1x per week $ 10.28 $ 13.88 $ 15.26 $ 16.79 $ 18.47 $ 20.32 2x per week $ 20.57 $ 27.75 $ 30.53 $ 33.58 $ 36.94 $ 40.63 2 Cubic Yard Bin
1x per week $ 42.18 $ 60.32 $ 66.36 $ 72.99 $ 80.29 $ 88.32 2x per week $ 77.36 $ 120.65 $ 132.71 $ 145.98 $ 160.58 $ 176.64 3x per week $ 118.54 $ 180.97 $ 199.07 $ 218.98 $ 240.87 $ 264.96 3 Cubic Yard Bin
5x per week $ 243.84 $ 321.84 $ 354.02 $ 389.42 $ 428.36 $ 471.20 Miscellaneous Rates and Charges (Does Not Include Street Sweepig or SB 1383 Surcharge) Locking Service Fee (Optional) $10.00 10.00 $ $ 11.00 $ 12.10 $ 13.31 $ 14.64 Lost Lock Fee $15.00 15.00 $ $ 16.50 $ 18.15 $ 19.97 $ 21.96 New or Replacement Can $53.30 53.30 $ $ 58.63 $ 64.49 $ 70.94 $ 78.04 Delivery Charge $10.00 10.00 $ $ 11.00 $ 12.10 $ 13.31 $ 14.64 Street Cleaning Service
Per foot of street exposure $0.0248
Additional Cleaning per foot $0.0125 (Now Included in Solid Waste Rates) Customer Classes/Service Type Proposed Rates
Customer a asses/Service Type I Current Rates
FY 2019/20
Bin Service (Aec:ydabln)
2 Cubic Yard
1x per week $ 31.22 $ 65.08 $ 71.58 $ 78.74 $ 86.62 $ 95.28 2x per week $ 55.98 $ 130.15 $ 143.17 $ 157.49 $ 173.24 $ 190.56 3x per week $ 80.79 $ 195.23 $ 214.75 $ 236.23 $ 259.85 $ 285.84 3 Cubic Yard
l x per week $ 41.89 $ 76.70 $ 84.37 $ 92.81 $ 102.09 $ 112.30 2x per week $ n.n $ 146.90 $ 161.59 $ 1n.75 $ 195.52 $ 215.08 3x per week $ 109.38 $ 217.10 $ 238.81 $ 262.69 $ 288.96 $ 317.85 4 Cubic Yard
l x per week $ 47.92 $ 83.99 $ 92.39 $ 101.63 $ 111.79 $ 122.97 2x per week $ 89.40 $ 159.31 $ 175.24 $ 192.76 $ 212.04 $ 233.24 3x per week $ 130.89 $ 234.62 $ 258.08 $ 283.89 $ 312.28 $ 343.51 6 Cubic Yard
1x per week $ 64.58 $ 98.57 $ 108.43 $ 119.27 $ 131.20 $ 144.32 2x per week $ 118.12 $ 184.12 $ 202.53 $ 222.79 $ 245.07 $ 269.57 3x per week $ 171.54 $ 269.67 $ 296.64 $ 326.31 $ 358.94 $ 394.83 Compactor- II n S. rvlca
3 Cubic Yard
3x per week $ 388.88 $ 166.71 $ 183.38 $ 201.72 $ 221.89 $ 244.08 4 Cubic Yard
1x per week $ 159.46 $ 87.74 $ 96.52 $ 106.17 $ 116.79 $ 128.47 Roll-Off Container (Not a City rate)
25 Cubic Yard
Monthly Rent $ 181.13 $ 181.13 $ 199.24 $ 219.17 $ 241.08 $ 265.19 Per Load $ 185.25 $ 185.25 $ 203.78 $ 224.15 $ 246.57 $ 271.22 City of Madera – Solid Waste Rate Study 14
F. Comparison of Current and Proposed Solid Waste Monthly Bills Figure 12 compares the City’s current residential rates to the proposed rates with the street sweeping costs and SB 1383 surcharges. The proposed residential rates also include the Admin Fee of $2.33/account, which does not apply to accounts with additional containers. Figure 13 shows a detailed breakdown of the proposed single-family rate along with the current rate and the rate that the City pays Mid Valley. Figure 14 compares the City’s current commercial rates to the proposed rates with the street sweeping costs and SB 1383 surcharges.

Figure 12. Solid Waste Rates - Residential Customers
Figure 13. Details of Single-Family Solid Waste Rates
$23.22 $23.22 $22.59
$28.28 $28.28
$26.07
$29.67 $29.67
$27.12
$32.00 $32.00
$29.45
$0
$5
$10
$15
$20
$25
$30
$35
$40
$45
Single Family Resid.
(Grey/Green/Blue)
Multi-Family Resid. (1st two Dwelling
Units)
Multi-Family Resid. (Add'l Dwelling
Units)
Residential Solid Waste Rates:

Current vs. Proposed vs. Proposed Rates Current
Proposed (w/o St. Sweeping or Surcharge)
Proposed (w/ Street Sweeping)
Proposed (w/ St. Sweep. & Surcharge)
MFR Add'l. Rates do not
include Admin. Fee of
$2.33/mo.
$23.22
$18.58
$2.33
$2.33
$2.34
$1.54
$1.86
$7.69
$0
$5
$10
$15
$20
$25
$30
$35
$40
Current Rate Proposed Rate
Customer Bills ($/month)
Single-Family Solid Waste Rates (Current vs. Proposed)
Basic Rate
Admin Fee
St. Sweeping*
Rate Increase
Surcharge
Proposed Rate
$32.00
$27.89
* Current street
sweeping charge is
total costs ÷ total
number of accounts
■
■
□
□
□
City of Madera – Solid Waste Rate Study 15
Figure 14. Solid Waste Rates - Commercial Bin Services
$52.11
$65.84
$107.22
$146.72 $153.38
$173.39
$0
$20
$40
$60
$80
$100
$120
$140
$160
$180
$200
2 CY - 1X/Week 3 CY - 1X/Week 6 CY - 1X/Week
Commercial Solid Waste Rates: Current vs. Proposed Rates □ Current Rates ■ Proposed w/ St. Sweeping & Surcharge
City of Madera – Solid Waste Rate Study 16

RECOMMENDATIONS AND NEXT STEPS
A. Consultant Recommendations
NBS recommends the City take the following actions:

Approve and Accept this Study: NBS recommends the City Council formally approve and adopt this Study and its recommendations and proceed with the steps required to implement the proposed rates. This will provide documentation of the rate study analyses and the basis for analyzing potential changes to future rates.

Implement Recommended Levels of Rate Adjustments and Proposed Rates: The Council should direct City staff to mail out Prop 218 notices to customers. Then, based on successfully meeting the Prop 218 procedural requirements, the Council should proceed with implementing the 5-year schedule of proposed rates and rate adjustments previously shown in Figures 8 through 11.
15 This will help ensure the continued financial health of the City’s solid waste utility.

Note: The attached Appendix provides more detailed information on the analysis of the solid waste revenue requirements and cost-of-service analyses that have been summarized in this report.

C. NBS’ Principal Assumptions and Considerations
In preparing this report and the opinions and recommendations included herein, NBS has relied on several principal assumptions and considerations regarding financial matters, conditions, and events that may occur in the future. This information and these assumptions, including City’s budgets, cost information and assumptions from Mid Valley and City staff were provided by sources we believe to be reliable, although NBS has not independently verified this data.

While we believe NBS’ use of such information and assumptions is reasonable for the purpose of this report and its recommendations, some assumptions will invariably not materialize as stated herein and may vary significantly due to unanticipated events and circumstances. Therefore, the actual results can be expected to vary from those projected to the extent that actual future conditions differ from those assumed by us or provided to us by others.
15 Depending on whether the City intends to eliminate rates that have no customers or will be discontinued, the rates adopted would be either those shown in Figures 8 through 11 or the rate schedule shown in Appendix Table 30.

SECTION 3.

City of Madera – Solid Waste Rate Study B-1
Appendix: Detailed Solid Waste Study Tables and Figures The following tables and figures are presented in the order of the three rate study components previously mentioned in Section 1.B. (i.e., Financial Plan, Cost-of-Service Analysis, and Rate Design).

TABLE 1 : FINANCIAL PLAN AND SUMMARY OF REVENUE REQUIREMENTS Projection Budget
FY 2019/20 FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Sources of Solid Waste Funds
Disposal Collection Fees $ 5,035,107 $ 5,266,337 $ 5,266,337 $ 5,266,337 $ 5,266,337 $ 5,266,337 $ 5,266,337 Sub-Total Rate Revenues: $ 5,035,107 $ 5,266,337 $ 5,266,337 $ 5,266,337 $ 5,266,337 $ 5,266,337 $ 5,266,337 Street Sweeping Fees $ 444,880 $ 406,637 $ 406,637 $ 406,637 $ 406,637 $ 406,637 $ 406,637 Other Charges for Services 65,281 16,545 16,545 16,545 16,545 16,545 16,545 Refunds 1,476 2,363 2,363 2,363 2,363 2,363 2,363
Fines & Forfeiture 79,197 115,818 115,818 115,818 115,818 115,818 115,818 Gains & Proceeds 2,747 - - - - - -
Transfers In 226,431 293,742 - - - - -
Interest Income 24,425 17,446 21,407 270 - - 6,424
Sub-Total Non-Rate Revenue $ 844,437 $ 852,551 $ 562,770 $ 541,633 $ 541,363 $ 541,363 $ 547,787 Total Solid Waste Revenues $ 5,879,544 $ 6,118,888 $ 5,829,107 $ 5,807,970 $ 5,807,700 $ 5,807,700 $ 5,814,124 Uses of Solid Waste Funds
Operating Expenses:

Salaries & Benefits $ 289,754 $ 322,358 $ 327,193 $ 332,101 $ 337,083 $ 342,139 $ 347,271 Materials & Services 4,839,643 4,630,784 4,769,391 4,912,055 5,058,997 5,210,344 5,366,228 Street Cleaning 560,560 504,904 516,021 527,417 539,098 551,074 563,351 Interfund Charges 470,530 470,006 484,106 498,629 513,588 528,996 544,866 Special Payments 17,519 79,303 80,493 81,700 82,925 84,169 85,432 Capital Outlay 375 135,375 139,436 143,619 147,928 152,366 156,937 Transfer Out 780,494 780,494 780,494 780,494 780,494 780,494 780,494 Total Solid Waste Operating Expenses $ 6,958,875 $ 6,923,224 $ 7,097,135 $ 7,276,016 $ 7,460,114 $ 7,649,581 $ 7,844,578 Annual Surplus/(Deficit) without rate increase (1,079,331) $ $ (804,336) $ (1,268,028) $ (1,468,046) $ (1,652,414) $ (1,841,881) $ (2,030,454) $ 6,114,438 $ 6,070,673 $ 6,534,365 $ 6,734,383 $ 6,918,751 $ 7,108,218 $ 7,296,791 Total Rate Revenue After Rate Increases 5,035,107 $ $ 5,266,337 $ 5,397,995 $ 6,372,268 $ 7,009,495 $ 7,710,444 $ 8,018,862 Annual Surplus/(Deficit) with rate increases (1,079,331) $ $ (804,336) $ (1,136,370) $ (362,115) $ 90,744 $ 602,226 $ 722,070 Rate Increase* 0.0% 0.0% 10.0% 10.0% 10.0% 10.0% 4.0%
Additional Revenue from Rate Increases $0 $0 $131,658 $1,105,931 $1,743,158 $2,444,107 $2,752,525

0.0% 0.0% 10.0% 21.0% 33.1% 46.4% 52.3%
*Note: Percent increase is calculated off the net revenue requirement. Customer rates do not directly reflect this percent increase due to cost-of-service adjustments.

Projected

RATE REVENUE REQUIREMENTS SUMMARY
Net Revenue Req't.

Cumulative Rate Increases
TABLE 2 : RESERVE FUND SUMMARY
Projection Budget
FY 2019/20 FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Total Beginning Cash 1 $ 3,034,560
Solid Waste O&M Reserve Fund
Beginning Reserve Balance $ 3,034,560 $ 1,955,229 $ 1,150,893 $ 14,523 $ (347,592) $ (256,849) Plus: Net Cash Flow (After Rate Increases) (1,079,331) (804,336) (1,136,370) (362,115) 90,744 602,226 Ending O&M Reserve Balance $ 1,955,229 $ 1,150,893 $ 14,523 $ (347,592) $ (256,849) $ 345,377 $ 1,955,229 $ 1,150,893 $ (117,135) $ (1,585,182) $ (3,237,595) $ (5,079,477) Minimum Ending Balance (30% O&M) 2 $ 1,740,000 $ 1,730,000 $ 1,770,000 $ 1,820,000 $ 1,870,000 $ 1,910,000 Ending vs. Target - Annual Surplus/(Deficit) $ 215,229 $ (579,107) $ (1,755,477) $ (2,167,592) $ (2,126,849) $ (1,564,623) Annual Interest Earnings Rate 3 0.00% 1.86% 1.86% 1.86% 1.86% 1.86%

1. Beginning cash balance for the Soild Waste Fund is found in CAFR. Source File: FY-2018-2019-Comprehensive-Annual-Financial-Report.pdf, Page 42.

2. NBS recommends Solid Waste Fund will maintain a minimum of 90 days operating budget in reserves.

Source: https://www.treasurer.ca.gov/pmia-laif/historical/annual.asp.

Projected
Total Ending Balance w/o Rate Increases

SUMMARY OF RESERVE FUND ACTIVITY

I I I I I I I
I
I
I
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City of Madera – Solid Waste Rate Study B-2
$0 mil.
$1 mil.
$2 mil.
$3 mil.
$4 mil.
$5 mil.
$6 mil.
$7 mil.
$8 mil.
$9 mil.
2021 2022 2023 2024 2025 2026 Total Obligations
Fiscal Year Ending June 30
Solid Waste Revenue Requirements vs.

Revenue Under Existing and Recommended Rate Increases
O&M Expenses
Revenues under Existing Rates
Revenues under Proposed Rates
City of Madera – Solid Waste Rate Study B-3
TABLE 3 : SOLID WASTE UTILITY REVENUE FORECAST 1 Proj. Year-End Budget SOURCES OF REVENUE 2020 2020 2021 2022 2023 2024 2025

UTILITY BILLING/GARBAGE
Refunds
Refunds & Reimbursements $ - $ 421 $ 421 $ 421 $ 421 $ 421 $ 421 Subtotal $ - $ 421 $ 421 $ 421 $ 421 $ 421 $ 421

SOLID WASTE DISPOSAL
Fines & Forfeiture
Late Payment/Other Penalty $ 70,722 $ 106,764 $ 106,764 $ 106,764 $ 106,764 $ 106,764 $ 106,764 Subtotal $ 70,722 $ 106,764 $ 106,764 $ 106,764 $ 106,764 $ 106,764 $ 106,764 Charges for Services
Disposal Collection Fees $ 5,035,107 $ 5,266,337 $ 5,266,337 $ 5,266,337 $ 5,266,337 $ 5,266,337 $ 5,266,337 Admin Fees 65,281 16,545 16,545 16,545 16,545 16,545 16,545 Subtotal $ 5,100,388 $ 5,282,882 $ 5,282,882 $ 5,282,882 $ 5,282,882 $ 5,282,882 $ 5,282,882 Interest
Interest Income 2 $ 24,425 $ 17,446 $ - $ - $ - $ - $ - Subtotal $ 24,425 $ 17,446 -$ -$ -$ -$ -$
Gains & Proceeds
Sale of Real & Personal Property $ 2,747 -$ -$ -$ -$ -$ -$ Subtotal $ 2,747 -$ -$ -$ -$ -$ -$
Refunds
Refunds & Reimbursements $ 63 -$ -$ -$ -$ -$ -$
Collection Recovery 1,257 1,613 1,613 1,613 1,613 1,613 1,613 Subtotal $ 1,320 $ 1,613 $ 1,613 $ 1,613 $ 1,613 $ 1,613 $ 1,613 Transfers In
Transfers In $ 67,311 $ 67,311 -$ -$ -$ -$ -$
Subtotal $ 67,311 $ 67,311 -$ -$ -$ -$ -$

SOLID WASTE RECYCLING
Transfers In
Transfers In $ - 67,311 $ -$ -$ -$ -$ -$
Subtotal $ 67,311 - $ -$ -$ -$ -$ -$

STREET CLEANING
Fines & Forfeiture
Late Payment/Other Penalty $ 8,475 $ 9,054 $ 9,054 $ 9,054 $ 9,054 $ 9,054 $ 9,054 Subtotal $ 8,475 $ 9,054 $ 9,054 $ 9,054 $ 9,054 $ 9,054 $ 9,054 Charges for Services
Street Sweeping Fees $ 444,880 $ 406,637 $ 406,637 $ 406,637 $ 406,637 $ 406,637 $ 406,637 Subtotal $ 444,880 $ 406,637 $ 406,637 $ 406,637 $ 406,637 $ 406,637 $ 406,637 Gains & Proceeds
Sale of Real & Personal Property $ - -$ -$ -$ -$ -$ -$
Subtotal $ - -$ -$ -$ -$ -$ -$
Refunds
Collection Recovery $ 156 $ 329 $ 329 $ 329 $ 329 $ 329 $ 329 Subtotal $ 156 $ 329 $ 329 $ 329 $ 329 $ 329 $ 329
Transfers In
Transfers In $ 50,000 $ 50,000 -$ -$ -$ -$ -$
Subtotal $ 50,000 $ 50,000 -$ -$ -$ -$ -$
Transfers In
Transfers In $ 109,120 $ 109,120 -$ -$ -$ -$ -$
Subtotal $ 109,120 $ 109,120 -$ -$ -$ -$ -$
Total SOURCES OF REVENUE $ 5,879,544 $ 6,118,888 $ 5,807,700 $ 5,807,700 $ 5,807,700 $ 5,807,700 $ 5,807,700 Prop 218 Rate Period
' '
City of Madera – Solid Waste Rate Study B-4
TABLE 5 : SOLID WASTE UTILITY EXPENSE FORECAST 1
DESCRIPTION 2020 2021 2022 2023 2024 2025 2026

UTILITY BILLING/GARBAGE
Salaries & Benefits
Salaries/Full-Time $ 115,354 $ 142,387 $ 144,523 $ 146,691 $ 148,891 $ 151,124 $ 153,391 Salaries/Part-Time 10,370 - - - - - -
Salaries/Overtime 199 - - - - - -
Salaries - Leave Payout 545 - - - - - -
Salaries - Auto & Expense Allo. 45 68 69 70 71 72 73
Public Employees Retirement 14,439 16,404 16,650 16,900 17,153 17,411 17,672 Long Term Disability Insurance 397 484 491 499 506 514 521 Life Insurance Premiums 155 181 184 186 189 192 195
Workers Compensation Insurance 12,732 12,488 12,675 12,865 13,058 13,254 13,453 Medicare Tax - Employer's Share 1,877 2,054 2,085 2,116 2,148 2,180 2,213 Unfunded Accrued Liability 22,536 25,629 26,013 26,404 26,800 27,202 27,610 Deferred Comp/Part-Time 395 - - - - - -
Deferred Comp/Full-Time 4,545 4,988 5,063 5,139 5,216 5,294 5,373 Unemployment Insurance 719 536 544 552 560 569 577
Section 125 Benefit Allowance 45,688 40,627 41,236 41,855 42,483 43,120 43,767 Subtotal $ 229,996 $ 245,846 $ 249,534 $ 253,277 $ 257,076 $ 260,932 $ 264,846 Materials & Services
Telephone & Fax Charges $ 4,000 $ 4,000 $ 4,120 $ 4,244 $ 4,371 $ 4,502 $ 4,637 Advertising/Bids & Notices 375 250 258 265 273 281 290
Advertising/Other - 606 624 643 662 682 703
Office Supplies/Expendable 3,000 2,500 2,575 2,652 2,732 2,814 2,898 Postage/Other Mailing Charge 22,500 20,000 20,600 21,218 21,855 22,510 23,185 Vehicle Fuel, Supplies & Maintenance 813 750 758 765 773 780 788 Contracted Services 29,000 15,000 15,450 15,914 16,391 16,883 17,389 Bank Service Charges 175,000 15,000 15,450 15,914 16,391 16,883 17,389 Conference/Training/Education 1,500 1,500 1,545 1,591 1,639 1,688 1,739 Subtotal $ 236,188 $ 59,606 $ 61,379 $ 63,205 $ 65,086 $ 67,023 $ 69,018 Interfund Charges
Central Su. $ 2 $ 2 $ 2 $ 2 $ 2 $ 2 $ 2
Admin. Ove. 19,977 19,977 20,576 21,194 21,829 22,484 23,159 Vehicle Replacement - - - - - - -
Vehicle Maintenance - - - - - - -
Computer Maintenance 16,606 16,606 17,104 17,617 18,146 18,690 19,251 Computer R. 3,743 3,743 3,855 3,971 4,090 4,213 4,339
Software - - - - - - -
Motor Renta. 1,485 1,485 1,530 1,575 1,623 1,671 1,722
Subtotal $ 41,813 $ 41,813 $ 43,067 $ 44,359 $ 45,690 $ 47,061 $ 48,473 Special Payments
OPEB Obligation Expense $ 825 $ - $ - $ - $ - $ - $ -
Pension Expense-GASB 68 - 38,606 39,185 39,773 40,369 40,975 41,590 Subtotal $ 825 $ 38,606 $ 39,185 $ 39,773 $ 40,369 $ 40,975 $ 41,590 Capital Outlay
Vehicles & Equipment $ 375 $ 375 $ 386 $ 398 $ 410 $ 422 $ 435 Subtotal $ 375 $ 375 $ 386 $ 398 $ 410 $ 422 $ 435
Transfer Out
Transfer Out - Insurance Reserve $ 4,695 $ 4,695 $ 4,695 $ 4,695 $ 4,695 $ 4,695 $ 4,695 Subtotal $ 4,695 $ 4,695 $ 4,695 $ 4,695 $ 4,695 $ 4,695 $ 4,695 Sub-Total: Utility Billing/Garbage $ 513,892 $ 390,941 $ 398,247 $ 405,707 $ 413,327 $ 421,108 $ 429,057 City of Madera – Solid Waste Rate Study B-5
TABLE 6 : SOLID WASTE UTILITY EXPENSE FORECAST, continued 1 DESCRIPTION 2020 2021 2022 2023 2024 2025 2026

SOLID WASTE DISPOSAL
Salaries & Benefits
Salaries/Full-Time $ 30,376 $ 48,117 $ 48,839 $ 49,571 $ 50,315 $ 51,070 $ 51,836 Salaries/Part-Time 5,963 - - - - - -
Salaries/Overtime 3 - - - - - -
Salaries - Leave Payout - - - - - - -
Salaries/Uniform Pay - - - - - - -
Salaries - Auto & Expense Allo. - - - - - - -
Public Employees Retirement 3,887 5,948 6,037 6,128 6,220 6,313 6,408 Long Term Disability Insurance 99 143 145 147 150 152 154 Life Insurance Premiums 39 52 53 54 54 55 56
Workers Compensation Insurance 3,676 4,576 4,645 4,714 4,785 4,857 4,930 Medicare Tax - Employer's Share 539 710 721 731 742 754 765 Unfunded Accrued Liability 6,093 6,926 7,030 7,135 7,242 7,351 7,461 Deferred Comp/Part-Time 224 - - - - - -
Deferred Comp/Full-Time 911 1,052 1,068 1,084 1,100 1,117 1,133 Unemployment Insurance 191 136 138 140 142 144 147
Section 125 Benefit Allowance 7,315 8,793 8,925 9,059 9,195 9,333 9,473 Subtotal $ 59,316 $ 76,453 $ 77,600 $ 78,764 $ 79,945 $ 81,144 $ 82,362 Materials & Services
Gas & Electric Utilities $ 11,500 $ 12,000 $ 12,060 $ 12,120 $ 12,181 $ 12,242 $ 12,303 Telephone & Fax Charges 1,818 1,500 1,545 1,591 1,639 1,688 1,739 Advertising/Other 12,000 12,500 12,875 13,261 13,659 14,069 14,491 Office Supplies/Expendable 350 450 464 477 492 506 522
Postage/Other Mailing Charge 200 50 52 53 55 56 58
Vehicle Fuel, Supplies & Maintenance - 5,000 5,050 5,101 5,152 5,203 5,255 Contracted Services 4,545,950 4,500,000 4,635,000 4,774,050 4,917,272 5,064,790 5,216,733 Bank Service Charges 3 5 5 5 5 6 6
Maintenance/Other Supplies - 150 155 159 164 169 174
Subtotal $ 4,571,821 $ 4,531,655 $ 4,667,205 $ 4,806,818 $ 4,950,618 $ 5,098,729 $ 5,251,281 Interfund Charges
Facility Maintenance $ 24,144 $ 23,620 $ 24,329 $ 25,058 $ 25,810 $ 26,585 $ 27,382 Central Su. 15 15 15 16 16 17 17
Cost Distribution 9,517 9,517 9,803 10,097 10,399 10,711 11,033 Admin. Ove. 243,939 243,939 251,257 258,795 266,559 274,555 282,792 Vehicle Replacement 10,717 10,717 11,039 11,370 11,711 12,062 12,424 Vehicle Maintenance 12,200 12,200 12,566 12,943 13,331 13,731 14,143 Route/Roll-Off 108,150 108,150 111,395 114,736 118,178 121,724 125,375 Computer Maintenance 16,150 16,150 16,635 17,134 17,648 18,177 18,722 Computer R. 3,623 3,623 3,732 3,844 3,959 4,078 4,200
Software 262 262 270 278 286 295 304
Subtotal $ 428,717 $ 428,193 $ 441,039 $ 454,270 $ 467,898 $ 481,935 $ 496,393 Special Payments
Liability/Property Insurance $ 16,694 $ 18,596 $ 18,875 $ 19,158 $ 19,445 $ 19,737 $ 20,033 Pension Expense-GASB 68 - 18,056 18,327 18,602 18,881 19,164 19,451 Subtotal $ 16,694 $ 36,652 $ 37,202 $ 37,760 $ 38,326 $ 38,901 $ 39,485 Capital Outlay
Vehicles & Equipment $ - $ 135,000 $ 139,050 $ 143,222 $ 147,518 $ 151,944 $ 156,502 Subtotal $ - $ 135,000 $ 139,050 $ 143,222 $ 147,518 $ 151,944 $ 156,502 Transfer Out
Transfer Out $ 770,288 $ 770,288 $ 770,288 $ 770,288 $ 770,288 $ 770,288 $ 770,288 Transfer Out-Insurance Reserve 4,373 4,373 4,373 4,373 4,373 4,373 4,373 Subtotal $ 774,661 $ 774,661 $ 774,661 $ 774,661 $ 774,661 $ 774,661 $ 774,661 Sub-Total: Solid Waste Disposal $ 5,851,209 $ 5,982,614 $ 6,136,756 $ 6,295,494 $ 6,458,966 $ 6,627,314 $ 6,800,683 Depreciation (Non-cash item left out of analysis) 4
Depreciation/Replacement $ 5,458 $ 5,458 $ 5,622 $ 5,790 $ 5,964 $ 6,143 $ 6,327 Subtotal $ 5,458 $ 5,458 $ 5,622 $ 5,790 $ 5,964 $ 6,143 $ 6,327 ·,
I -
I
City of Madera – Solid Waste Rate Study B-6
TABLE 7 : SOLID WASTE UTILITY EXPENSE FORECAST, continued 1 DESCRIPTION 2020 2021 2022 2023 2024 2025 2026

SOLID WASTE RECYCLING
Salaries & Benefits
Public Employees Retirement $ - $ - $ - $ - $ - $ - $ - Subtotal $ - $ - $ - $ - $ - $ - $ -
Materials & Services
Telephone & Fax Charges $ - $ (58) $ - $ - $ - $ - $ -
Advertising/Other - - - - - - -
Office Supplies/Expendable - - - - - - -
Postage/Other Mailing Charge - - - - - - -
Contracted Services 51 (38) - - - - -
Conference/Training/Education - - - - - - -
Maintenance/Other Supplies - - - - - - -
Subtotal $ 51 $ (96) $ - $ - $ - $ - $ -
Interfund Charges
Cost Distribution $ - $ - $ - $ - $ - $ - $ -
Admin. Ove. - - - - - - -
Subtotal $ - $ - $ - $ - $ - $ - $ -
Special Payments
Liability/Property Insurance $ - $ - $ - $ - $ - $ - $ - Subtotal $ - $ - $ - $ - $ - $ - $ -
Sub-Total: Solid Waste Recycling $ 51 $ (96) $ - $ - $ - $ - $ - City of Madera – Solid Waste Rate Study B-7
TABLE 8 : SOLID WASTE UTILITY EXPENSE FORECAST, continued 1 DESCRIPTION 2020 2021 2022 2023 2024 2025 2026

STREET CLEANING
Salaries & Benefits
Salaries/Full-Time $ 174,702 $ 20,502 $ 20,810 $ 21,122 $ 21,438 $ 21,760 $ 22,086 Salaries/Part-Time 10,883 - - - - - -
Salaries/Overtime 14,952 11,250 11,419 11,590 11,764 11,940 12,119 Salaries - Leave Payout 6,571 - - - - - -
Salaries/Uniform Pay 800 588 597 606 615 624 633
Salaries - Auto & Expense Allo. - - - - - - -
Public Employees Retirement 19,262 25,181 25,559 25,942 26,331 26,726 27,127 Long Term Disability Insurance 459 566 574 583 592 601 610 Life Insurance Premiums 206 251 255 259 262 266 270
Workers Compensation Insurance 16,017 17,627 17,891 18,160 18,432 18,709 18,989 Medicare Tax - Employer's Share 2,428 2,820 2,862 2,905 2,949 2,993 3,038 Unfunded Accrued Liability 33,060 37,611 38,175 38,748 39,329 39,919 40,518 Deferred Comp/Part-Time 409 - - - - - -
Deferred Comp/Full-Time 5,227 6,441 6,538 6,636 6,735 6,836 6,939 Unemployment Insurance 632 695 705 716 727 738 749
Section 125 Benefit Allowance 33,783 40,430 41,036 41,652 42,277 42,911 43,555 Subtotal $ 319,391 $ 163,962 $ 166,421 $ 168,918 $ 171,452 $ 174,023 $ 176,634 Materials & Services
Telephone & Fax Charges $ 39 $ 40 $ 41 $ 42 $ 44 $ 45 $ 46 Vehicle Fuel, Supplies & Maintenance 29,297 30,000 30,300 30,603 30,909 31,218 31,530 Contracted Services 49,180 - 50,655 52,175 53,740 55,353 57,013 Maintenance/Other Supplies 15,000 15,000 15,450 15,914 16,391 16,883 17,389 Subtotal $ 44,336 $ 94,220 $ 96,447 $ 98,734 $ 101,084 $ 103,498 $ 105,979 Interfund Charges
Central Su. $ 380 $ 380 $ 391 $ 403 $ 415 $ 428 $ 441
Admin. Ove. 20,623 20,623 21,242 21,879 22,535 23,211 23,908 Vehicle Replacement 91,404 91,404 94,146 96,971 99,880 102,876 105,962 Vehicle Maintenance 74,705 74,705 76,946 79,255 81,632 84,081 86,604 Subtotal $ 187,112 $ 187,112 $ 192,725 $ 198,507 $ 204,462 $ 210,596 $ 216,914 Special Payments
Liability/Property Insurance $ 4,637 $ 5,166 $ 5,243 $ 5,322 $ 5,402 $ 5,483 $ 5,565 Pension Expense-GASB 68 49,360 - 50,100 50,852 51,615 52,389 53,175 Subtotal $ 4,637 $ 54,526 $ 55,344 $ 56,174 $ 57,017 $ 57,872 $ 58,740 Transfer Out
Transfer Out-Insurance Reserve $ 5,084 $ 5,084 $ 5,084 $ 5,084 $ 5,084 $ 5,084 $ 5,084 Subtotal $ 5,084 $ 5,084 $ 5,084 $ 5,084 $ 5,084 $ 5,084 $ 5,084 Sub-Total: Street Cleaning $ 560,560 $ 504,904 $ 516,021 $ 527,417 $ 539,098 $ 551,074 $ 563,351 ·,
-_
City of Madera – Solid Waste Rate Study B-8
TABLE 9 : SOLID WASTE UTILITY EXPENSE FORECAST, continued 1 DESCRIPTION 2020 2021 2022 2023 2024 2025 2026

BEVERAGE CONTAINER RECYCLING
Materials & Services
Advertising/Other $ 16,583 $ 16,039 $ 16,520 $ 17,016 $ 17,526 $ 18,052 $ 18,594 Conference/Training/Education - 600 618 637 656 675 696 Subtotal $ 16,583 $ 16,639 $ 17,138 $ 17,652 $ 18,182 $ 18,727 $ 19,289 Sub-Total: Beverage Container Recycling $ 16,583 $ 16,639 $ 17,138 $ 17,652 $ 18,182 $ 18,727 $ 19,289 TABLE 10 : SOLID WASTE UTILITY EXPENSE FORECAST, continued 1 DESCRIPTION 2020 2021 2022 2023 2024 2025 2026

USED OIL RECYCLING
Materials & Services
Advertising/Other $ - $ 9,900 $ 10,197 $ 10,503 $ 10,818 $ 11,143 $ 11,477 Subtotal $ - $ 9,900 $ 10,197 $ 10,503 $ 10,818 $ 11,143 $ 11,477 Sub-Total: Used Oil Recycling $ - $ 9,900 $ 10,197 $ 10,503 $ 10,818 $ 11,143 $ 11,477 TABLE 11 : SOLID WASTE UTILITY EXPENSE FORECAST, continued 1 DESCRIPTION 2020 2021 2022 2023 2024 2025 2026

TIRE CLEAN UP
Salaries & Benefits
Salaries/Full-Time $ 345 $ - $ - $ - $ - $ - $ -
Salaries/Overtime - - - - - - -
Salaries - Leave Payout - - - - - - -
Salaries/Uniform Pay - - - - - - -
Public Employees Retirement 33 - - - - - -
Long Term Disability Insurance - - - - - - -
Life Insurance Premiums - - - - - - -
Workers Compensation Insurance 35 - - - - - -
Medicare Tax - Employer's Share 5 - - - - - -
Unfunded Accrued Liability - 59 60 61 62 63 64
Deferred Comp/Full-Time 14 - - - - - -
Unemployment Insurance 10 - - - - - -
Section 125 Benefit Allowance - - - - - - -
Subtotal $ 442 $ 59 $ 60 $ 61 $ 62 $ 63 $ 64
Materials & Services
Contracted Services $ 15,000 $ 13,080 $ 13,472 $ 13,877 $ 14,293 $ 14,722 $ 15,163 Maintenance/Other Supplies - - - - - - -
Subtotal $ 15,000 $ 13,080 $ 13,472 $ 13,877 $ 14,293 $ 14,722 $ 15,163 Special Payments
Pension Expense-GASB 68 $ - $ 4,045 $ 4,106 $ 4,167 $ 4,230 $ 4,293 $ 4,358 Subtotal $ - $ 4,045 $ 4,106 $ 4,167 $ 4,230 $ 4,293 $ 4,358 Transfer Out
Transfer Out-Insurance Reserve $ 1,138 $ 1,138 $ 1,138 $ 1,138 $ 1,138 $ 1,138 $ 1,138 Subtotal $ 1,138 $ 1,138 $ 1,138 $ 1,138 $ 1,138 $ 1,138 $ 1,138 Sub-Total: Tire Clean Up $ 16,580 $ 18,322 $ 18,776 $ 19,243 $ 19,722 $ 20,215 $ 20,722 Total Expenses $ 6,958,875 $ 6,923,224 $ 7,097,135 $ 7,276,016 $ 7,460,114 $ 7,649,581 $ 7,844,578 TABLE 12 : FORECASTING ASSUMPTIONS
INFLATION FACTORS 3 2020 2021 2022 2023 2024 2025 2026
Customer Growth - 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Salaries - 1.50% 1.50% 1.50% 1.50% 1.50% 1.50%
Benefits - 1.50% 1.50% 1.50% 1.50% 1.50% 1.50%
General Inflation - 3.00% 3.00% 3.00% 3.00% 3.00% 3.00% Fuel - 1.00% 1.00% 1.00% 1.00% 1.00% 1.00%
Electricity - 0.50% 0.50% 0.50% 0.50% 0.50% 0.50%
No Escalation - 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

1. Revenue and expenses for FY 2019/20 through FY 2020/21 are from source file: Enterprise Funds Budget 2020-21.pdf, pages 43-53.

2. Interest income is calculated in the Financial Plan and excluded from this table.

3. Inflation values follow 5-year average (2016-2020) from US Bureau of Labor Statistics (BLS).

Website: https://data.bls.gov/cgi-bin/surveymost?en+06

4. Depreciation expense is not considered in this projection since it is not a cash expense.

I
I
City of Madera – Solid Waste Rate Study B-9
TABLE 13 : SOURCES AND USES OF CAPITAL FUNDS
CAPITAL FUNDING FORECAST Budget Budget
FY 2019/20 FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 FY 2025/26 Grants 1 $ 86,142 $ - $ - $ - $ - $ - $ -
State Revolving Fund Loan - - - - - - -
Revenue Bond - - - - - - -
Use of Rate Revenue - - - - - - -
Grand Total: Capital Funding Sources $ 86,142 $ - $ - $ - $ - $ - $ - Uses of Capital Funds:

Effective Annual Funding of Capital Expenditures $ - $ - $ - $ - $ - $ - $ - Capital Funding Surplus (Deficiency) $ (86,142) $ - $ - $ - $ - $ - $ -

1. Grant Funding is per source file: Enterprise Funds Budget 2020-21.pdf, pages 51-53.

Funding Sources:

Projected
City of Madera – Solid Waste Rate Study B-10
Customer Data - Tonnage, Account Count and Amount Billed Count of December 2020 Number of Accounts
Sum of Account Count 2020
December
Solid Waste Disposal
SINGLE FAMILY REFUSE 3 CANS 12,371 $15.35 $189,895 $23.22 $287,255 $ 290,784 SINGLE FAMILY W/O GREEN 52 $972 $ 972
RESIDENTIAL CARRYOUT 1 $53 $ 53

ADDITIONAL REFUSE PICK UP - RESIDENTIAL -
MULTI FAMILY FIRST TWO UNITS 334 $15.35 $5,127 $23.22 $7,755 $ 17,612 MULTI FAMILY MORE THAN 2 UNITS 3 $2,846 $ 2,846
ADDITIONAL BLUE CAN 10 $76 $ 76
ADDITIONAL GRAY CAN 10 $927 $ 927
ADDITIONAL GREEN CAN 9 $154 $ 154
COMMERCIAL CARRYOUT 3 $29.57 $89 $40.85 $123 $ 173

COMMERCIAL CARRYOUT ADDITIONAL -
COMMERCIAL GRAY ONLY 2
COMMERCIAL REFUSE 135 $17.72 $2,392 $29.46 $3,977 $ 4,728 COMMERCIAL REFUSE 1/2 2 $44 $ 44
COMMERCIAL REFUSE ADDL 3 $245 $ 245
ORGANIC WASTE 2 CUBIC YARD 3X WK 1 $126.93 $127 $118.54 $119 $ 356 ORGANIC WASTE 2 CUBIC YARD BIN 1X WK 1 $45.26 $45 $42.18 $42 $ 337 ORGANIC WASTE 2 CUBIC YD 2X WK 1 $82.78 $83 $77.36 $77 $ 387 ORGANIC WASTE 3 CUBIC YD 5X WK - $ -
ORGANIC WASTE 96 GAL 1X WK 1 $11.03 $11 $10.28 $10 $ 21 ORGANIC WASTE 96 GAL 2X WK - $51 $ 51
RECYCLE 2YD 1X WK 1 $34.75 $35 $31.22 $31 $ 4,574
RECYCLE 2YD 2X WK - $1,344 $ 1,344
RECYCLE 2YD 3X WK - $323 $ 323
RECYCLE 3YD 1X WK - $3,267 $ 3,267
RECYCLE 3YD 2X WK - $2,327 $ 2,327
RECYCLE 3YD 3X WK 1 $139.77 $140 $109.38 $109 $ 984
RECYCLE 4YD 1X WK 1 $53.35 $53 $47.92 $48 $ 2,013
RECYCLE 4YD 2X WK - $1,430 $ 1,430
RECYCLE 4YD 3X WK - $262 $ 262
RECYCLE 6YD 1X WK - $323 $ 323
RECYCLE 6YD 2X WK - $945 $ 945
RECYCLE 6YD 3X WK 1 $204.69 $205 $171.54 $172 $ 1,715
REFUSE SVC 2YD 1X WK 180 $55.08 $9,914 $52.11 $9,380 $ 13,002 REFUSE SVC 2YD 2X WK 18 $103.05 $1,855 $102.40 $1,843 $ 2,765 REFUSE SVC 2YD 3X WK 4 $152.20 $609 $151.25 $605 $ 756
REFUSE SVC 2YD 4X WK - $203 $ 203
REFUSE SVC 2YD 5X WK - $253 $ 253
REFUSE SVC 3YD 1X WK 97 $67.53 $6,550 $65.84 $6,386 $ 8,820 REFUSE SVC 3YD 2X WK 56 $127.94 $7,165 $130.34 $7,299 $ 15,945 REFUSE SVC 3YD 3X WK 18 $188.35 $3,390 $194.44 $3,500 $ 8,420 REFUSE SVC 3YD 4X WK 3 $248.75 $746 $258.72 $776 $ 1,035 REFUSE SVC 3YD 5X WK 1 $337.58 $338 $323.14 $323 $ 969
REFUSE SVC 4YD 1X WK 35 $77.29 $2,705 $79.73 $2,791 $ 4,545 REFUSE SVC 4YD 2X WK 27 $149.25 $4,030 $157.87 $4,262 $ 11,682 REFUSE SVC 4YD 3X WK 10 $304.72 $3,047 $272.25 $2,723 $ 8,440 REFUSE SVC 4YD 4X WK 4 $433.54 $1,734 $333.10 $1,332 $ 1,332 REFUSE SVC 4YD 5X WK 2 $480.92 $962 $392.17 $784 $ 3,137 $94 $ 94
REFUSE SVC 5YD 3X WK 2 $295.84 $592 $276.11 $552 $ 552
REFUSE SVC 6YD 1X WK 26 $113.72 $2,957 $107.22 $2,788 $ 4,342 REFUSE SVC 6YD 2X WK 17 $216.76 $3,685 $213.04 $3,622 $ 8,841 REFUSE SVC 6YD 3X WK 5 $319.82 $1,599 $318.78 $1,594 $ 3,188 $424 $ 424
REFUSE SVC 6YD 5X WK 1 $525.03 $525 $529.93 $530 $ 2,650 REFUSE SVC 3YD 3X WK COMP - $389 $ 389
REFUSE SVC 4YD 1XWK COMPACTOR - $255 $ 255
TRASH CANS ALL 3 - $945 $ 945
TRASH CANS EACH - $1,715 $ 1,715
Grand Total 13,449
REFUSE LOCKING SERVICE 124 $1,860 $ 1,860
Source file: 2020 DEC MUNIS Billing_Manipulated.xlsx, Solid Waste tab.

Total Monthly Revenue $250,604 $367,374 $ 443,175
Total Annual Revenue $3,007,249 $4,408,487 $ 5,318,102
2020 Billing
Amount
MVD Rate Sheet
Monthly
Rate Revenue
Current City Rates
Rate
Monthly
Revenue
City of Madera – Solid Waste Rate Study B-11
2020 Billing Amount
Sum of bd_original_amount MONTH
1 Solid Waste Disposal
SINGLE FAMILY REFUSE 3 CANS $ 290,784
SINGLE FAMILY W/O GREEN $ 972
RESIDENTIAL CARRYOUT $ 53

ADDITIONAL REFUSE PICK UP - RESIDENTIAL
ADDITIONAL BLUE CAN $ 76
ADDITIONAL GRAY CAN $ 927
ADDITIONAL GREEN CAN $ 154
MULTI FAMILY FIRST TWO UNITS $ 17,612
MULTI FAMILY MORE THAN 2 UNITS $ 2,846
COMMERCIAL CARRYOUT $ 173

COMMERCIAL CARRYOUT ADDITIONAL

COMMERCIAL GRAY ONLY
COMMERCIAL REFUSE $ 4,728
COMMERCIAL REFUSE 1/2 $ 44
COMMERCIAL REFUSE ADDL $ 245
REFUSE SVC 2YD 1X WK $ 13,002
REFUSE SVC 2YD 2X WK $ 2,765
REFUSE SVC 2YD 3X WK $ 756
REFUSE SVC 2YD 4X WK $ 203
REFUSE SVC 2YD 5X WK $ 253
REFUSE SVC 3YD 1X WK $ 8,820
REFUSE SVC 3YD 2X WK $ 15,945
REFUSE SVC 3YD 3X WK $ 8,420
REFUSE SVC 3YD 4X WK $ 1,035
REFUSE SVC 3YD 5X WK $ 969
REFUSE SVC 4YD 1X WK $ 4,545
REFUSE SVC 4YD 2X WK $ 11,682
REFUSE SVC 4YD 3X WK $ 8,440
REFUSE SVC 4YD 4X WK $ 1,332
REFUSE SVC 4YD 5X WK $ 3,137
REFUSE SVC 5YD 1X WK $ 94
REFUSE SVC 5YD 3X WK $ 552
REFUSE SVC 6YD 1X WK $ 4,342
REFUSE SVC 6YD 2X WK $ 8,841
REFUSE SVC 6YD 3X WK $ 3,188
REFUSE SVC 6YD 4X WK $ 424
REFUSE SVC 6YD 5X WK $ 2,650
REFUSE SVC 3YD 3X WK COMP $ 389
REFUSE SVC 4YD 1XWK COMPACTOR $ 255
ORGANIC WASTE 2 CUBIC YARD 3X WK $ 356
ORGANIC WASTE 2 CUBIC YARD BIN 1X WK $ 337
ORGANIC WASTE 2 CUBIC YD 2X WK $ 387
ORGANIC WASTE 3 CUBIC YD 5X WK
ORGANIC WASTE 96 GAL 1X WK $ 21
ORGANIC WASTE 96 GAL 2X WK $ 51
RECYCLE 2YD 1X WK $ 4,574
RECYCLE 2YD 2X WK $ 1,344
RECYCLE 2YD 3X WK $ 323
RECYCLE 3YD 1X WK $ 3,267
RECYCLE 3YD 2X WK $ 2,327
RECYCLE 3YD 3X WK $ 984
RECYCLE 4YD 1X WK $ 2,013
RECYCLE 4YD 2X WK $ 1,430
RECYCLE 4YD 3X WK $ 262
RECYCLE 6YD 1X WK $ 323
RECYCLE 6YD 2X WK $ 945
RECYCLE 6YD 3X WK $ 1,715
REFUSE LOCKING SERVICE $ 1,860
TRASH CANS ALL 3
TRASH CANS EACH $ -
Grand Total $ 443,175
Source file: MAIS Meter Usage 12 Months_Manipulated_02.06.21.xlsx, RevenuePivots1-10 tab.

Source file: 2020 SEP-NOV MUNIS Billing2_Manipulated.xlsx, Solid Waste tab.

Source file: 2020 DEC MUNIS Billing_Manipulated.xlsx, Solid Waste tab.

City of Madera – Solid Waste Rate Study B-12
TABLE 27 : Summary of FY'21/22 Solid Waste Costs
$5,792,971 From Fin. Plan (Figure 1) - Includes proposed rate increase 1 ($400,583) Separately allocated to Single- and Multi-Family Resid. 2 $406,637 Offsets current Street Sweeping fees being collected 3 $5,799,025
$2,029,659 35% of Net Rev. Reqts.
$7,828,683 Excludes Admin Fees separately applied to Residential

1. Assume adoption April 1, 2022 means only 25% of the rate increse is collected in FY'21/22.

2. Calculated as $2.33/account times residential containers to which this fee applies. This is applied separately to these customers.

3. Street Sweeping fees from the Financial Plan. There are other street sweeping costs already included in Net Revenue Requirements.

TABLE 28 : Proposed Rate Revenue - FY 2021/22
Customer Class Rate Revenue 1 % of Total 2 35% Surcharge Total Revenue % of Total Single Family Residential $3,692,620 63.7% $1,292,417 $4,985,038 63.7% Multi-Family Residential $134,736 2.3% $47,157 $181,893 2.3% Total Residential $3,827,356 66.0% $1,339,575 $5,166,931 66.0% Commercial 96-Gal. Service $68,453 1.2% $23,959 $92,412 1.2% Commercial Bin Service $1,519,344 26.2% $531,770 $2,051,114 26.2% Commercial Recycling $352,275 6.1% $123,296 $475,572 6.1% Commercial Compactor $2,262 0.0% $792 $3,053 0.0%
Commercial Organics $29,334 0.5% $10,267 $39,601 0.5%
Total Commercial $1,971,668 34.0% $690,084 $2,661,752 34.0% Total Revenue - FY 2021/22 $5,799,024 100.0% $2,029,658 $7,828,682 100.0%

1. Total Revenue based on Proposed Rates and number of accounts as of January 2021, including rate increases and Street Sweeping costs.

2. Overall allocation of residential vs. commercial revenue requirements is about 66%/34% per Mid Valley Disposal.

3. Admin Service Fees of $2.33/residential account will be separately added to residential customers rates.

Proposed Rate Revenue - FY 2021/22 INCLUDING STREET SWEEPING & 35% SURCHARGE SB 1383 Surcharge (35%)
Net Rev. Reqts. (from Financial Plan)
Street Sweeping Costs
Net Rev. Reqts. - Including Street Sweeping
Summary of FY'21/22 Solid Waste Costs
Net Rev. Reqts. - Incl. Street Sweeping & Surcharge
less Admin Fees (already included in the above)
Notes:

Allocated 66% to Residential, 34% Commercial
TABLE 29 :

Allocation Factors Used in Calculating Commercial Rates B. % Incr. in COLLECTION Costs (vs. 2 CY):

Collection 80.0% Bin Size Comm. FL BinsMo. Container
Disposal 20.0% 96 gal. 47.5% NA

2.0 CY 100.0% $6.00
Base Collection Charge (2 CY @ 1X/Week) $ 75.83 3.0 CY 100.0% $9.00 Base Disposal Charge (2 CY @ 1X/Week) $15.17 4.0 CY 100.0% $12.00 Base Charge (2 CY @ 1X/Week) $ 91.00 5.0 CY 100.0% $15.00 Base Recycl. Disp Charge (2 CY @ 1X/Wk) $ - 6.0 CY 100.0% $18.00 Base Organics. Disp Charge (2 CY @ 1X/Wk) $ - Efficiency Adjmnt: 0% 100% 300.0%
Residential/MFR/Commercial 96-gal. Service Rate Revenue 48.524% Commercial Bin Rate Revenue 130.283%
Commercial Non-Bin Rate Revenue 53.568%
AB 1383 Surcharge Target = 35% 100.000%
Revenue Generated by Surcharge: $2,029,659
D. MVD Compactor Density Factor:

A. Allocation of Collection/Disposal Costs:

Mid-Valley
Estimates
C. Base Commercial Bin Service Rates ($/Mo.)
E. True-Up Factor (Equalizes Proposed Rates w/o Increases to Current Rates):

City of Madera – Solid Waste Rate Study B-13
TABLE 30 : Analysis of Current and Proposed Residential and Commercial Rates Rev. Est. WITH Surcharge
FY 2020/21 FY 2020/21 New Rate
Unadjusted Adjusted w/ Surcharge
Single Family Residential
Three Standard Containers $14.90 $ 23.22 $ 320,946.84 $ 15.59 NA $ 14.41 $ 30.00 $ 21.98 $ 7.69 $ 29.67 13,822 $303,769 $3,645,224 $410,088 $4,921,053 1/2 Resid. (Grey & Blue only) $15.35 $ 16.02 $ 945.18 $ 20.79 NA $ 7.21 $ 28.00 $ 17.30 $ 6.05 $ 23.35 59 $1,021 $12,246 $1,378 $16,532 Additional Grey Container $4.69 $ 4.73 $ 1,121.01 $ 5.20 NA $ 7.21 $ 12.40 $ 9.73 $ 3.40 $ 13.13 237 $2,306 $27,667 $3,113 $37,350 Additional Green Container $2.32 $ 2.17 $ 154.07 $ 5.20 NA $ 3.60 $ 8.80 $ 6.12 $ 2.14 $ 8.27 71 $435 $5,218 $587 $7,044 Additional Blue Container $2.19 $ 2.17 $ 56.42 $ 5.20 NA $ 3.60 $ 8.80 $ 6.12 $ 2.14 $ 8.27 26 $159 $1,911 $215 $2,580 Residential Carry-Out Service
Two Containers $26.01 $ 55.32 $ 55.32 $ 31.17 NA $ 14.41 $ 45.59 $ 29.54 $ 10.34 $ 39.88 1 $30 $354 $40 $479 Each Additional Container $5.88 $ 11.44 $ - $ 10.39 NA $ 7.21 $ 17.60 $ 12.25 $ 4.29 $ 16.54 - $0 $0 $0 $0 Total Resid. Service $208,187 $323,279 $307,718 $3,692,620 $415,420 $4,985,038 Multi-Family Residential
First Two Dwelling Units (each) $14.90 $ 23.22 $ 10,356.12 $ 15.59 NA $ 14.41 $ 30.00 $ 21.98 $ 7.69 $ 29.67 446 $9,802 $117,622 $13,232 $158,790 Each Additional Dwelling Unit $14.90 $ 22.59 $ 1,603.89 $ 11.69 NA $ 14.41 $ 26.10 $ 20.09 $ 7.03 $ 27.12 71 $1,426 $17,114 $1,925 $23,103 Total Multi-Family Service $22,672 $11,960 $11,228 $134,736 $15,158 $181,893 Commercial
Two Containers 17.53 $ 29.46 $ 5,214.42 $ 31.17 NA $ 14.41 $ 45.59 $ 29.54 $ 10.34 $ 39.88 177 $5,229 $62,743 $7,059 $84,703 Additional Two Containers 34.23 $ 40.85 $ 81.70 $ 23.38 NA $ 14.41 $ 37.79 $ 25.76 $ 9.02 $ 34.77 2 $52 $618 $70 $835 Commercial Carry-Out Service $0
Two Containers 29.57 $ 57.64 $ 172.92 $ 62.34 NA $ 14.41 $ 76.76 $ 44.67 $ 15.63 $ 60.30 3 $134 $1,608 $181 $2,171 Each Additional Container 17.20 $ 17.70 $ 106.20 $ 31.17 NA $ 7.21 $ 38.38 $ 22.33 $ 7.82 $ 30.15 6 $134 $1,608 $181 $2,171 Two Containers (Grey Only) 16.54 $ 29.46 $ 88.38 $ 62.34 NA $ 14.41 $ 76.76 $ 44.67 $ 15.63 $ 60.30 3 $134 $1,608 $181 $2,171 COMM C/O 96 5.57 $ 5.41 $ 5.41 $ 31.17 NA $ 7.21 $ 38.38 $ 22.33 $ 7.82 $ 30.15 1 $22 $268 $30 $362 Total Comm. 96-Gal. Service $5,282 $5,669 $5,704 $68,453 $7,701 $92,412 Bin Service (Solid Waste)
2 Cubic Yard Excluded
1x per week $55.08 $ 52.11 $ 14,017.59 $ 75.83 $ - $ 15.17 $ 91.00 $ 108.68 $ 38.04 $ 146.72 269 $29,234 $350,813 $39,466 $473,597 2x per week $103.05 $ 102.40 $ 3,072.00 $ 98.58 $ - $ 30.33 $ 128.92 $ 148.20 $ 51.87 $ 200.07 30 $4,446 $53,351 $6,002 $72,024 3x per week $152.20 $ 151.25 $ 1,210.00 $ 128.16 $ - $ 45.50 $ 173.66 $ 196.61 $ 68.81 $ 265.42 8 $1,573 $18,874 $2,123 $25,480 4x per week $202.55 $ 203.10 $ 203.10 $ 166.61 $ - $ 60.67 $ 227.27 $ 256.58 $ 89.80 $ 346.38 1 $257 $3,079 $346 $4,157 5x per week $285.35 $ 253.47 $ 253.47 $ 216.59 $ - $ 75.83 $ 292.42 $ 331.58 $ 116.05 $ 447.63 1 $332 $3,979 $448 $5,372 6x per week $ 309.40 $ - $ 281.56 $ - $ 91.00 $ 372.56 $ 426.11 $ 149.14 $ 575.25 - $0 $0 $0 $0 3 Cubic Yard
1x per week $67.53 $ 65.84 $ 10,995.28 $ 75.83 $ - $ 22.75 $ 98.58 $ 113.62 $ 39.77 $ 153.38 167 $18,974 $227,690 $25,615 $307,382 2x per week $127.94 $ 130.34 $ 11,339.58 $ 98.58 $ - $ 45.50 $ 144.08 $ 158.08 $ 55.33 $ 213.40 87 $13,753 $165,033 $18,566 $222,794 3x per week $188.35 $ 194.44 $ 11,860.84 $ 128.16 $ - $ 68.25 $ 196.41 $ 211.43 $ 74.00 $ 285.43 61 $12,897 $154,765 $17,411 $208,933 4x per week $248.75 $ 258.72 $ 1,034.88 $ 166.61 $ - $ 91.00 $ 257.61 $ 276.34 $ 96.72 $ 373.06 4 $1,105 $13,264 $1,492 $17,907 5x per week $337.58 $ 323.14 $ 646.28 $ 216.59 $ - $ 113.75 $ 330.34 $ 356.28 $ 124.70 $ 480.97 2 $713 $8,551 $962 $11,543 6x per week $ 387.39 $ - $ 281.56 $ - $ 136.50 $ 418.06 $ 455.75 $ 159.51 $ 615.26 - $0 $0 $0 $0 4 Cubic Yard
1x per week $77.29 $ 79.73 $ 5,740.56 $ 75.83 $ - $ 30.33 $ 106.17 $ 118.56 $ 41.50 $ 160.05 72 $8,536 $102,434 $11,524 $138,286 2x per week $149.25 $ 157.87 $ 7,577.76 $ 98.58 $ - $ 60.67 $ 159.25 $ 167.96 $ 58.78 $ 226.74 48 $8,062 $96,743 $10,884 $130,603 3x per week $304.00 $ 272.25 $ 6,806.25 $ 128.16 $ - $ 91.00 $ 219.16 $ 226.25 $ 79.19 $ 305.43 25 $5,656 $67,874 $7,636 $91,630 4x per week $433.54 $ 333.10 $ 1,665.50 $ 166.61 $ - $ 121.33 $ 287.94 $ 296.10 $ 103.63 $ 399.73 5 $1,480 $17,766 $1,999 $23,984 5x per week $480.92 $ 392.17 $ 3,529.53 $ 216.59 $ - $ 151.67 $ 368.25 $ 380.98 $ 133.34 $ 514.32 9 $3,429 $41,145 $4,629 $55,546 6x per week $ 470.24 $ - $ 281.56 $ - $ 182.00 $ 463.56 $ 485.39 $ 169.89 $ 655.27 - $0 $0 $0 $0 Current Rates
FY 2019/20 Mo. Revenue Collection $ Disposal $ AB 1383
Surcharge
Rev. Est. W/O Surcharge
Mo.

Revenue
Annual Rev.

Analysis of Current and Proposed Residential and Commercial Rates Customer Classes/Service Type What Mid
Valley is Paid
Calculations of Proposed Rates
No. Units Annual Rev. Mo.

Revenue
Bin Replacement
City of Madera – Solid Waste Rate Study B-14
TABLE 30 : Analysis of Current and Proposed Residential and Commercial Rates Rev. Est. WITH Surcharge
FY 2020/21 FY 2020/21 New Rate
Unadjusted Adjusted w/ Surcharge
5 Cubic Yard
1x per week $87.95 $ 93.56 $ - $ 75.83 $ - $ 37.92 $ 113.75 $ 123.50 $ 43.22 $ 166.72 - $0 $0 $0 $0 2x per week $191.92 $ 185.53 $ - $ 98.58 $ - $ 75.83 $ 174.42 $ 177.84 $ 62.24 $ 240.08 - $0 $0 $0 $0 3x per week $295.84 $ 276.11 $ 552.22 $ 128.16 $ - $ 113.75 $ 241.91 $ 241.07 $ 84.37 $ 325.44 2 $482 $5,786 $651 $7,811 4x per week $391.84 $ 369.45 $ - $ 166.61 $ - $ 151.67 $ 318.27 $ 315.86 $ 110.55 $ 426.41 - $0 $0 $0 $0 5x per week $487.80 $ 461.47 $ - $ 216.59 $ - $ 189.58 $ 406.17 $ 405.68 $ 141.99 $ 547.66 - $0 $0 $0 $0 6x per week $ 553.33 $ - $ 281.56 $ - $ 227.50 $ 509.06 $ 515.03 $ 180.26 $ 695.29 - $0 $0 $0 $0 6 Cubic Yard
1x per week $113.72 $ 107.22 $ 4,074.36 $ 75.83 $ - $ 45.50 $ 121.33 $ 128.44 $ 44.95 $ 173.39 38 $4,881 $58,568 $6,589 $79,066 2x per week $216.76 $ 213.04 $ 6,178.16 $ 98.58 $ - $ 91.00 $ 189.58 $ 187.72 $ 65.70 $ 253.42 29 $5,444 $65,325 $7,349 $88,189 3x per week $319.82 $ 318.78 $ 2,550.24 $ 128.16 $ - $ 136.50 $ 264.66 $ 255.89 $ 89.56 $ 345.45 8 $2,047 $24,565 $2,764 $33,163 4x per week $427.60 $ 424.44 $ - $ 166.61 $ - $ 182.00 $ 348.61 $ 335.62 $ 117.47 $ 453.08 - $0 $0 $0 $0 5x per week $525.03 $ 529.93 $ 2,119.72 $ 216.59 $ - $ 227.50 $ 444.09 $ 430.37 $ 150.63 $ 581.01 4 $1,721 $20,658 $2,324 $27,888 6x per week $ 635.62 $ - $ 281.56 $ - $ 273.00 $ 554.56 $ 544.67 $ 190.63 $ 735.30 - $0 $0 $0 $0 LOCK $5.93 $ 10.00 $ 1,590.00 $ - $ - $ 10.00 $ 10.00 $ 3.50 $ 13.50 159 $1,590 $19,080 $2,147 $25,758 Bin Service Rate Revenue $105,209 $97,017 $126,612 $1,519,344 $170,926 $2,051,115 Bin Service (Recyclables) No Disposal Costs Included
2 Cubic Yard
1x per week $34.75 $ 31.22 $ 5,369.84 $ 75.83 $ - $ 7.58 $ 83.42 $ 48.21 $ 16.87 $ 65.08 172 $8,291 $99,496 $11,193 $134,319 2x per week $62.32 $ 55.98 $ 1,063.62 $ 151.67 $ - $ 15.17 $ 166.83 $ 96.41 $ 33.74 $ 130.15 19 $1,832 $21,982 $2,473 $29,675 3x per week $95.70 $ 80.79 $ 403.95 $ 227.50 $ - $ 22.75 $ 250.25 $ 144.62 $ 50.62 $ 195.23 5 $723 $8,677 $976 $11,714 3 Cubic Yard
1x per week $46.64 $ 41.89 $ 3,141.75 $ 84.83 $ - $ 11.38 $ 96.21 $ 56.82 $ 19.89 $ 76.70 75 $4,261 $51,136 $5,753 $69,034 2x per week $80.94 $ 72.72 $ 1,890.72 $ 160.67 $ - $ 22.75 $ 183.42 $ 108.82 $ 38.09 $ 146.90 26 $2,829 $33,950 $3,819 $45,833 3x per week $139.77 $ 109.38 $ 1,312.56 $ 236.50 $ - $ 34.13 $ 270.63 $ 160.81 $ 56.28 $ 217.10 12 $1,930 $23,157 $2,605 $31,262 4 Cubic Yard
1x per week $53.35 $ 47.92 $ 2,300.16 $ 87.83 $ - $ 15.17 $ 103.00 $ 62.22 $ 21.78 $ 83.99 48 $2,986 $35,837 $4,032 $48,380 2x per week $99.51 $ 89.40 $ 1,341.00 $ 163.67 $ - $ 30.33 $ 194.00 $ 118.01 $ 41.30 $ 159.31 15 $1,770 $21,241 $2,390 $28,675 3x per week $195.01 $ 130.89 $ 523.56 $ 239.50 $ - $ 45.50 $ 285.00 $ 173.79 $ 60.83 $ 234.62 4 $695 $8,342 $938 $11,262 4 CY Recycling Compactor
RC4/1COM $105.55 $ 95.84 $ 95.84 $ 87.83 NA $ 45.50 $ 133.33 $ 92.55 $ 32.39 $ 124.94 1 $93 $1,111 $125 $1,499 6 Cubic Yard
1x per week $71.88 $ 64.58 $ 516.64 $ 93.83 $ - $ 22.75 $ 116.58 $ 73.01 $ 25.55 $ 98.57 8 $584 $7,009 $789 $9,463 2x per week $131.48 $ 118.12 $ 1,181.20 $ 169.67 $ - $ 45.50 $ 215.17 $ 136.39 $ 47.74 $ 184.12 10 $1,364 $16,366 $1,841 $22,095 3x per week $204.69 $ 171.54 $ 1,715.40 $ 245.50 $ - $ 68.25 $ 313.75 $ 199.76 $ 69.92 $ 269.67 10 $1,998 $23,971 $2,697 $32,361 Recyclables Rate Revenue $20,658 $20,856 $29,356 $352,275 $39,631 $475,572 Current Rates
FY 2019/20 Mo. Revenue Collection $ Disposal $ AB 1383
Surcharge
Rev. Est. W/O Surcharge
Mo.

Revenue
Annual Rev.

Analysis of Current and Proposed Residential and Commercial Rates Customer Classes/Service Type What Mid
Valley is Paid
Calculations of Proposed Rates
No. Units Annual Rev. Mo.

Revenue
Bin Replacement
City of Madera – Solid Waste Rate Study B-15
TABLE 30 : Analysis of Current and Proposed Residential and Commercial Rates Rev. Est. WITH Surcharge
FY 2020/21 FY 2020/21 New Rate
Unadjusted Adjusted w/ Surcharge
Compactor - Bin Service
2 Cubic Yard
1x per week $ 104.22 $ - $ 75.83 NA $ 45.50 $ 121.33 $ 52.81 $ 18.48 $ 71.29 - $0 $0 $0 $0 2x per week $ 204.80 $ - $ 98.58 NA $ 91.00 $ 189.58 $ 77.18 $ 27.01 $ 104.20 - $0 $0 $0 $0 3x per week $ 302.50 $ - $ 128.16 NA $ 136.50 $ 264.66 $ 105.21 $ 36.82 $ 142.03 - $0 $0 $0 $0 4x per week $ 406.20 $ - $ 166.61 NA $ 182.00 $ 348.61 $ 137.99 $ 48.30 $ 186.29 - $0 $0 $0 $0 5x per week $ 506.94 $ - $ 216.59 NA $ 227.50 $ 444.09 $ 176.95 $ 61.93 $ 238.89 - $0 $0 $0 $0 6x per week $ 618.80 $ - $ 281.56 NA $ 273.00 $ 554.56 $ 223.95 $ 78.38 $ 302.33 - $0 $0 $0 $0 3 Cubic Yard
1x per week $ 131.68 $ - $ 75.83 NA $ 68.25 $ 144.08 $ 58.90 $ 20.62 $ 79.52 - $0 $0 $0 $0 2x per week $ 260.68 $ - $ 98.58 NA $ 136.50 $ 235.08 $ 89.37 $ 31.28 $ 120.65 - $0 $0 $0 $0 3x per week $433.07 $ 388.88 $ 388.88 $ 128.16 NA $ 204.75 $ 332.91 $ 123.49 $ 43.22 $ 166.71 1 $123 $1,482 $167 $2,001 4x per week $ 517.44 $ - $ 166.61 NA $ 273.00 $ 439.61 $ 162.37 $ 56.83 $ 219.19 - $0 $0 $0 $0 5x per week $ 646.28 $ - $ 216.59 NA $ 341.25 $ 557.84 $ 207.42 $ 72.60 $ 280.02 - $0 $0 $0 $0 6x per week $ 774.78 $ - $ 281.56 NA $ 409.50 $ 691.06 $ 260.51 $ 91.18 $ 351.68 - $0 $0 $0 $0 4 Cubic Yard
1x per week $152.96 $ 159.46 $ 159.46 $ 75.83 NA $ 91.00 $ 166.83 $ 65.00 $ 22.75 $ 87.74 1 $65 $780 $88 $1,053 2x per week $ 315.74 $ - $ 98.58 NA $ 182.00 $ 280.58 $ 101.56 $ 35.54 $ 137.10 - $0 $0 $0 $0 3x per week $ 544.50 $ - $ 128.16 NA $ 273.00 $ 401.16 $ 141.77 $ 49.62 $ 191.39 - $0 $0 $0 $0 4x per week $ 666.20 $ - $ 166.61 NA $ 364.00 $ 530.61 $ 186.74 $ 65.36 $ 252.10 - $0 $0 $0 $0 5x per week $ 784.34 $ - $ 216.59 NA $ 455.00 $ 671.59 $ 237.89 $ 83.26 $ 321.15 - $0 $0 $0 $0 6x per week $ 940.48 $ - $ 281.56 NA $ 546.00 $ 827.56 $ 297.07 $ 103.97 $ 401.04 - $0 $0 $0 $0 5 Cubic Yard
1x per week $ 187.12 $ - $ 75.83 NA $ 113.75 $ 189.58 $ 71.09 $ 24.88 $ 95.97 - $0 $0 $0 $0 2x per week $ 371.06 $ - $ 98.58 NA $ 227.50 $ 326.08 $ 113.74 $ 39.81 $ 153.55 - $0 $0 $0 $0 3x per week $ 552.22 $ - $ 128.16 NA $ 341.25 $ 469.41 $ 160.05 $ 56.02 $ 216.07 - $0 $0 $0 $0 4x per week $ 738.90 $ - $ 166.61 NA $ 455.00 $ 621.61 $ 211.11 $ 73.89 $ 285.00 - $0 $0 $0 $0 5x per week $ 922.94 $ - $ 216.59 NA $ 568.75 $ 785.34 $ 268.35 $ 93.92 $ 362.28 - $0 $0 $0 $0 6x per week $ 1,106.66 $ - $ 281.56 NA $ 682.50 $ 964.06 $ 333.63 $ 116.77 $ 450.39 - $0 $0 $0 $0 6 Cubic Yard
1x per week $ 214.44 $ - $ 75.83 NA $ 136.50 $ 212.33 $ 77.18 $ 27.01 $ 104.20 - $0 $0 $0 $0 2x per week $ 426.08 $ - $ 98.58 NA $ 273.00 $ 371.58 $ 125.93 $ 44.07 $ 170.00 - $0 $0 $0 $0 3x per week $ 637.56 $ - $ 128.16 NA $ 409.50 $ 537.66 $ 178.33 $ 62.42 $ 240.75 - $0 $0 $0 $0 4x per week $ 848.88 $ - $ 166.61 NA $ 546.00 $ 712.61 $ 235.49 $ 82.42 $ 317.91 - $0 $0 $0 $0 5x per week $ 1,059.86 $ - $ 216.59 NA $ 682.50 $ 899.09 $ 298.82 $ 104.59 $ 403.41 - $0 $0 $0 $0 6x per week $ 1,271.24 $ - $ 281.56 NA $ 819.00 $ 1,100.56 $ 370.19 $ 129.57 $ 499.75 - $0 $0 $0 $0 Compactor Rate Revenue $548 $548 $188 $2,262 $254 $3,053 Current Rates
FY 2019/20 Mo. Revenue Collection $ Disposal $ AB 1383
Surcharge
Rev. Est. W/O Surcharge
Mo.

Revenue
Annual Rev.

Analysis of Current and Proposed Residential and Commercial Rates Customer Classes/Service Type What Mid
Valley is Paid
Calculations of Proposed Rates
No. Units Annual Rev. Mo.

Revenue
Bin Replacement
City of Madera – Solid Waste Rate Study B-16
TABLE 30 : Analysis of Current and Proposed Residential and Commercial Rates Rev. Est. WITH Surcharge
FY 2020/21 FY 2020/21 New Rate
Unadjusted Adjusted w/ Surcharge
Compactor - Bin Service
Organic Waste
96 Gallon Container
1x per week $11.03 $ 10.28 $ 133.64 $ 15.59 NA $ 7.21 $22.79 $ 10.28 $ 3.60 $ 13.88 13 $134 $1,604 $180 $2,165 2x per week $22.07 $ 20.57 $ 61.71 $ 31.17 NA $ 14.41 $45.59 $ 20.56 $ 7.20 $ 27.75 3 $62 $740 $83 $999 3x per week $33.11 $ 30.85 $ - $ 46.76 NA $ 21.62 $68.38 $ 30.84 $ 10.79 $ 41.63 - $0 $0 $0 $0 4x per week $44.16 $ 41.13 $ - $ 62.34 NA $ 28.83 $91.17 $ 41.12 $ 14.39 $ 55.51 - $0 $0 $0 $0 5x per week $55.19 $ 51.41 $ - $ 77.93 NA $ 36.04 $113.96 $ 51.40 $ 17.99 $ 69.38 - $0 $0 $0 $0 2 Cubic Yard Bin $ -
1x per week $45.26 $ 42.18 $ 548.34 $ 75.83 $ - $ 15.17 $91.00 $ 44.68 $ 15.64 $ 60.32 13 $581 $6,971 $784 $9,410 2x per week $82.78 $ 77.36 $ 773.60 $ 151.67 $ - $ 30.33 $182.00 $ 89.37 $ 31.28 $ 120.65 10 $894 $10,724 $1,206 $14,478 3x per week $126.93 $ 118.54 $ 474.16 $ 227.50 $ - $ 45.50 $273.00 $ 134.05 $ 46.92 $ 180.97 4 $536 $6,435 $724 $8,687 4x per week $165.54 $ 157.07 $ - $ 303.33 $ - $ 60.67 $364.00 $ 178.74 $ 62.56 $ 241.29 - $0 $0 $0 $0 5x per week $204.19 $ 193.84 $ - $ 379.17 $ - $ 75.83 $455.00 $ 223.42 $ 78.20 $ 301.62 - $0 $0 $0 $0 3 Cubic Yard Bin $ -
1x per week $56.29 $ 52.77 $ - $ 84.83 $ - $ 22.75 $107.58 $ 51.54 $ 18.04 $ 69.57 - $0 $0 $0 $0 2x per week $104.86 $ 98.54 $ - $ 160.67 $ - $ 45.50 $206.17 $ 98.25 $ 34.39 $ 132.64 - $0 $0 $0 $0 3x per week $160.05 $ 150.30 $ - $ 236.50 $ - $ 68.25 $304.75 $ 144.97 $ 50.74 $ 195.71 - $0 $0 $0 $0 4x per week $203.60 $ 197.07 $ - $ 312.33 $ - $ 91.00 $403.33 $ 191.68 $ 67.09 $ 258.77 - $0 $0 $0 $0 5x per week $251.82 $ 243.84 $ 243.84 $ 388.17 $ - $ 113.75 $501.92 $ 238.40 $ 83.44 $ 321.84 1 $238 $2,861 $322 $3,862 Total Organic Rate Revenue $1,645 $2,235 $2,444 $29,334 $3,300 $39,601 Total Comm. Rate Revenue $133,342.27 $126,326.22 $164,306 $1,971,668 $221,813 $2,661,752 Total Resid. & Comm. $364,200.47 $461,565.07 $483,252 $5,799,024 $652,390 $7,828,683 City Admin Service Fee
SFR Admin Service Fee $2.33 $2.33 $ 32,342.73 $2.33 $2.33 13,881 $32,343 $388,113 $32,343 $388,113 MFR Admin Service Fee $2.33 $2.33 $ 1,039.18 $2.33 $2.33 446 $1,039 $12,470 $1,039 $12,470 Comm/Lock Admin Service Fee $2.33 $2.33 $ 370.47 $2.33 $2.33 159 $370 $4,446 $370 $4,446 Total Admin Service Fee $ 33,752 $33,752 $33,752 $405,029 $33,752 $405,029 Total Resid./Comm./Admin $397,952.85 $495,317.45 $517,004 $6,204,053 $686,143 $8,233,712 Current Rates
FY 2019/20 Mo. Revenue Collection $ Disposal $ AB 1383
Surcharge
Rev. Est. W/O Surcharge
Mo.

Revenue
Annual Rev.

Analysis of Current and Proposed Residential and Commercial Rates Customer Classes/Service Type What Mid
Valley is Paid
(Surcharge does not apply)
Calculations of Proposed Rates
No. Units Annual Rev. Mo.

Revenue
Bin Replacement

I I I I I I I
I
'
..
..

I I I I I I
City of Madera – Solid Waste Rate Study B-17
City of Madera – Solid Waste Rate Study B-18
TABLE 31 : Proposed Rates (Include Street Sweeping, Admin Fee & SB 1383 Surcharge) FY 2019/20 FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Single Family Residential
Three Standard Containers $ 23.22 $ 32.00 $ 34.97 $ 38.23 $ 41.82 $ 45.77 1/2 Resid. (Grey & Blue only) $ 16.02 $ 25.68 $ 28.02 $ 30.58 $ 33.41 $ 36.52 Additional Grey Container $ 4.73 $ 23.35 $ 25.69 $ 28.25 $ 31.08 $ 34.19 Additional Green Container $ 2.17 $ 8.27 $ 9.09 $ 10.00 $ 11.00 $ 12.11 Additional Blue Container $ 2.17 $ 8.27 $ 9.09 $ 10.00 $ 11.00 $ 12.11 Residential Carry-Out Service
Two Containers $ 55.32 $ 42.21 $ 46.20 $ 50.58 $ 55.41 $ 60.72 Each Additional Container $ 11.44 $ 16.54 $ 18.19 $ 20.01 $ 22.01 $ 24.21 Multi-Family Residential
First Two Dwelling Units (each) $ 23.22 $ 32.00 $ 34.97 $ 38.23 $ 41.82 $ 45.77 Each Additional Dwelling Unit $ 22.59 $ 29.45 $ 32.16 $ 35.14 $ 38.42 $ 42.03 Commercial
Two Containers $ 29.46 $ 42.21 $ 46.20 $ 50.58 $ 55.41 $ 60.72 Additional Container $ 40.85 $ 34.77 $ 38.25 $ 42.08 $ 46.28 $ 50.91 Commercial Carry-Out Service
Two Containers $ 57.64 $ 62.63 $ 68.66 $ 75.29 $ 82.59 $ 90.61 Each Additional Container $ 17.70 $ 30.15 $ 33.16 $ 36.48 $ 40.13 $ 44.14

1. Note: admin Fee only applies to initial service charges, not on additional containers.

Current Rates
FY 2019/20 FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Bin Service (Solid Waste)
2 Cubic Yard
1x per week $ 52.11 $ 146.72 $ 161.39 $ 177.53 $ 195.28 $ 214.81 2x per week $ 102.40 $ 200.07 $ 220.07 $ 242.08 $ 266.29 $ 292.92 3x per week $ 151.25 $ 265.42 $ 291.96 $ 321.16 $ 353.28 $ 388.60 4x per week $ 203.10 $ 346.38 $ 381.02 $ 419.12 $ 461.03 $ 507.14 5x per week $ 253.47 $ 447.63 $ 492.39 $ 541.63 $ 595.79 $ 655.37 3 Cubic Yard
1x per week $ 65.84 $ 153.38 $ 168.72 $ 185.59 $ 204.15 $ 224.57 2x per week $ 130.34 $ 213.40 $ 234.74 $ 258.22 $ 284.04 $ 312.45 3x per week $ 194.44 $ 285.43 $ 313.97 $ 345.37 $ 379.90 $ 417.90 4x per week $ 258.72 $ 373.06 $ 410.36 $ 451.40 $ 496.54 $ 546.19 5x per week $ 323.14 $ 480.97 $ 529.07 $ 581.98 $ 640.18 $ 704.19 4 Cubic Yard
1x per week $ 79.73 $ 160.05 $ 176.06 $ 193.66 $ 213.03 $ 234.33 2x per week $ 157.87 $ 226.74 $ 249.42 $ 274.36 $ 301.79 $ 331.97 3x per week $ 272.25 $ 305.43 $ 335.98 $ 369.58 $ 406.53 $ 447.19 4x per week $ 333.10 $ 399.73 $ 439.71 $ 483.68 $ 532.04 $ 585.25 5x per week $ 392.17 $ 514.32 $ 565.75 $ 622.32 $ 684.56 $ 753.01 5 Cubic Yard
3x per week $ 276.11 $ 325.44 $ 357.99 $ 393.78 $ 433.16 $ 476.48 6 Cubic Yard
1x per week $ 107.22 $ 173.39 $ 190.73 $ 209.80 $ 230.78 $ 253.86 2x per week $ 213.04 $ 253.42 $ 278.76 $ 306.64 $ 337.30 $ 371.03 3x per week $ 318.78 $ 345.45 $ 379.99 $ 417.99 $ 459.79 $ 505.77 5x per week $ 529.93 $ 581.01 $ 639.11 $ 703.02 $ 773.32 $ 850.65 Customer Classes/Service Type Current Rates
Proposed Rates
Customer Classes/Service Type Proposed Rates (Include Street Sweeping & SB 1383 Surcharge) (Include Street Sweeping, Admin Fee & SB 1383 Surcharge) 1 City of Madera – Solid Waste Rate Study B-19
TABLE 32 : Proposed Rates (Include Street Sweeping, Admin Fee & SB 1383 Surcharge) Current Rates
FY 2019/20 FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Bin Service (Recyclables)
2 Cubic Yard
1x per week $ 31.22 $ 65.08 $ 71.58 $ 78.74 $ 86.62 $ 95.28 2x per week $ 55.98 $ 130.15 $ 143.17 $ 157.49 $ 173.24 $ 190.56 3x per week $ 80.79 $ 195.23 $ 214.75 $ 236.23 $ 259.85 $ 285.84 3 Cubic Yard
1x per week $ 41.89 $ 76.70 $ 84.37 $ 92.81 $ 102.09 $ 112.30 2x per week $ 72.72 $ 146.90 $ 161.59 $ 177.75 $ 195.52 $ 215.08 3x per week $ 109.38 $ 217.10 $ 238.81 $ 262.69 $ 288.96 $ 317.85 4 Cubic Yard
1x per week $ 47.92 $ 83.99 $ 92.39 $ 101.63 $ 111.79 $ 122.97 2x per week $ 89.40 $ 159.31 $ 175.24 $ 192.76 $ 212.04 $ 233.24 3x per week $ 130.89 $ 234.62 $ 258.08 $ 283.89 $ 312.28 $ 343.51 6 Cubic Yard
1x per week $ 64.58 $ 98.57 $ 108.43 $ 119.27 $ 131.20 $ 144.32 2x per week $ 118.12 $ 184.12 $ 202.53 $ 222.79 $ 245.07 $ 269.57 3x per week $ 171.54 $ 269.67 $ 296.64 $ 326.31 $ 358.94 $ 394.83 Compactor - Bin Service
3 Cubic Yard
3x per week $ 388.88 $ 166.71 $ 183.38 $ 201.72 $ 221.89 $ 244.08 4 Cubic Yard
1x per week $ 159.46 $ 87.74 $ 96.52 $ 106.17 $ 116.79 $ 128.47 Roll-Off Container (Not a City rate)
25 Cubic Yard
Monthly Rent $ 181.13 $ 181.13 $ 199.24 $ 219.17 $ 241.08 $ 265.19 Per Load $ 185.25 $ 185.25 $ 203.78 $ 224.15 $ 246.57 $ 271.22 Current Rates
FY 2019/20 FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Organic Waste (Include Street Sweeping & SB 1383 Surcharge) 96 Gallon Container
1x per week $ 10.28 $ 13.88 $ 15.26 $ 16.79 $ 18.47 $ 20.32 2x per week $ 20.57 $ 27.75 $ 30.53 $ 33.58 $ 36.94 $ 40.63 2 Cubic Yard Bin
1x per week $ 42.18 $ 60.32 $ 66.36 $ 72.99 $ 80.29 $ 88.32 2x per week $ 77.36 $ 120.65 $ 132.71 $ 145.98 $ 160.58 $ 176.64 3x per week $ 118.54 $ 180.97 $ 199.07 $ 218.98 $ 240.87 $ 264.96 3 Cubic Yard Bin
5x per week $ 243.84 $ 321.84 $ 354.02 $ 389.42 $ 428.36 $ 471.20 Miscellaneous Rates and Charges (Does Not Include Street Sweepig or SB 1383 Surcharge) Locking Service Fee (Optional) $10.00 $ 10.00 $ 11.00 $ 12.10 $ 13.31 $ 14.64 Lost Lock Fee $15.00 $ 15.00 $ 16.50 $ 18.15 $ 19.97 $ 21.96 New or Replacement Can $53.30 $ 53.30 $ 58.63 $ 64.49 $ 70.94 $ 78.04 Delivery Charge $10.00 $ 10.00 $ 11.00 $ 12.10 $ 13.31 $ 14.64 Street Cleaning Service
Per foot of street exposure $0.0248
Additional Cleaning per foot $0.0125 (Now Included in Solid Waste Rates) Customer Classes/Service Type Proposed Rates
Customer Classes/Service Type Proposed Rates (Include Street Sweeping & SB 1383 Surcharge) City of Madera – Solid Waste Rate Study B-20
TABLE 33 : Customer Bill Comparisons
Single Family Residential Current
Solid Waste Service Type FY 2019/20 FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Single Family Residential $ 23.22 $ 32.00 $ 34.97 $ 38.23 $ 41.82 $ 45.77 Multi-Family Residential Current
Solid Waste Service Type FY 2019/20 FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 First Two Dwelling Units (each) $ 23.22 $ 32.00 $ 34.97 $ 38.23 $ 41.82 $ 45.77 Each Additional Dwelling Unit $ 22.59 $ 29.45 $ 32.16 $ 35.14 $ 38.42 $ 42.03 Commercial Current
Solid Waste Service Type FY 2019/20 FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Commercial Two Containers $ 29.46 $ 42.21 $ 46.20 $ 50.58 $ 55.41 $ 60.72 Commercial Additional Container $ 40.85 $ 34.77 $ 38.25 $ 42.08 $ 46.28 $ 50.91 Bin Service (Solid Waste) Current
Solid Waste Service Type FY 2019/20 FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Commercial 2 Cubic Yard - 1X/Week $ 52.11 $ 146.72 $ 161.39 $ 177.53 $ 195.28 $ 214.81 Commercial 3 Cubic Yard - 1X/Week $ 65.84 $ 153.38 $ 168.72 $ 185.59 $ 204.15 $ 224.57 Bin Service (Recyclables) Current
Solid Waste Service Type FY 2019/20 FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Recyclables 2 Cubic Yard - 1X/Week $ 31.22 $ 65.08 $ 71.58 $ 78.74 $ 86.62 $ 95.28 Recyclables 3 Cubic Yard - 1X/Week $ 41.89 $ 76.70 $ 84.37 $ 92.81 $ 102.09 $ 112.30 Organic Waste Current
Solid Waste Service Type FY 2019/20 FY 2020/21 FY 2021/22 FY 2022/23 FY 2023/24 FY 2024/25 Organics 96 Gallon Container - 1X/Week $ 10.28 $ 11.08 $ 12.19 $ 13.41 $ 14.75 $ 16.22 Organics 2 Cubic Yard Bin - 1X/Week $ 42.18 $ 45.64 $ 50.21 $ 55.23 $ 60.75 $ 66.83 Proposed New Rates ($/month)
Proposed New Rates ($/month)
Proposed New Rates ($/month)
Proposed New Rates ($/month)
Proposed New Rates ($/month)
Proposed New Rates ($/month)
City of Madera – Solid Waste Rate Study B-21
City of Madera Tonnages for 2020 1
Sum of Allocated Tons
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Grand Total MADERA
COM 1,383.6 1,279.8 1,376.2 1,189.9 1,208.0 1,344.1 1,255.5 1,227.5 1,272.0 1,269.1 1,246.7 1,364.8 15,417.2 FL ORGANICS 21.2 21.4 28.5 16.6 22.6 23.3 17.3 23.6 14.6 25.4 25.2 23.5 263.1 FL RECYCLE 147.7 131.9 152.2 122.3 126.1 152.3 131.0 133.9 132.6 118.9 126.0 140.9 1,615.9 FL TRASH 1,214.7 1,126.4 1,195.5 1,051.0 1,059.3 1,168.5 1,107.2 1,070.1 1,124.8 1,124.8 1,095.5 1,200.4 13,538.2 RES 2,434.8 2,187.0 2,631.7 3,232.0 2,840.4 2,617.0 2,763.4 2,455.8 2,634.2 2,709.9 2,588.7 3,055.4 32,150.3 SL ORGANICS 627.2 698.9 911.7 1,266.7 936.6 801.3 710.6 694.2 761.6 737.3 687.2 874.0 9,707.1 SL RECYCLE 330.0 271.9 312.1 352.0 333.2 325.3 351.8 295.5 318.3 331.9 360.8 422.1 4,004.7 SL TRASH 1,477.7 1,216.2 1,408.0 1,613.3 1,570.6 1,490.5 1,701.0 1,466.1 1,554.4 1,640.7 1,540.7 1,759.3 18,438.5 Grand Total 3,818.5 3,466.8 4,007.9 4,421.9 4,048.3 3,961.1 4,018.8 3,683.3 3,906.2 3,979.0 3,835.4 4,420.2 47,567.5

1. Source files: 2020 Tonnages.xlsx
Sum of Allocated Tons
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Grand Total MADERA
Residential - SL TRASH 1,477.7 1,216.2 1,408.0 1,613.3 1,570.6 1,490.5 1,701.0 1,466.1 1,554.4 1,640.7 1,540.7 1,759.3 18,438.5 Commercial - FL TRASH 1,214.7 1,126.4 1,195.5 1,051.0 1,059.3 1,168.5 1,107.2 1,070.1 1,124.8 1,124.8 1,095.5 1,200.4 13,538.2 Total Trash Tonnages 2,692.4 2,342.6 2,603.5 2,664.3 2,629.9 2,659.0 2,808.1 2,536.1 2,679.2 2,765.5 2,636.3 2,959.7 31,976.6 Residential - SL RECYCLE 330.0 271.9 312.1 352.0 333.2 325.3 351.8 295.5 318.3 331.9 360.8 422.1 4,004.7 Commercial - FL RECYCLE 147.7 131.9 152.2 122.3 126.1 152.3 131.0 133.9 132.6 118.9 126.0 140.9 1,615.9 Total Recycle Tonnages 477.7 403.8 464.3 474.2 459.3 477.6 482.8 429.4 450.9 450.8 486.8 563.1 5,620.6 Residential - SL ORGANICS 627.2 698.9 911.7 1,266.7 936.6 801.3 710.6 694.2 761.6 737.3 687.2 874.0 9,707.1 Commercial - FL ORGANICS 21.2 21.4 28.5 16.6 22.6 23.3 17.3 23.6 14.6 25.4 25.2 263.1 23.5 Total Organics Tonnages 648.4 720.3 940.2 1,283.3 959.2 824.6 727.9 717.8 776.2 762.7 712.4 897.5 9,970.3 Grand Total
I I I I I I I I I I I I I 3,818.5 3,466.8 4,007.9 4,421.9 4,048.3 3,961.1 4,018.8 3,683.3 3,906.2 3,979.0 3,835.4 47,567.5 4,420.2 City of Madera – Solid Waste Rate Study B-22
City of Madera Tonnages for 2020 1
Residential - SL TRASH 18,438.5 57.7%
Commercial - FL TRASH 13,538.2 42.3%
Total Trash Tonnages 31,976.6 100.0%
Residential - SL RECYCLE 4,004.7 71.3%
Commercial - FL RECYCLE 1,615.9 28.7%
Total Recycle Tonnages 5,620.6 100.0%
Residential - SL ORGANICS 9,707.1 97.4%
Commercial - FL ORGANICS 263.1 2.6%
Total Organics Tonnages 9,970.3 100.0%
Grand Total 47,567.5 N.A. 100.0%

1. Source files: 2020 Tonnages.xlsx
Residential - SL TRASH 18,438.5 57.4%
Residential - SL RECYCLE 4,004.7 12.5%
Residential - SL ORGANICS 9,707.1 30.2%
Total Residential Tonnages 32,150.3 100.0%
Commercial - FL TRASH 13,538.2 87.8%
Commercial - FL RECYCLE 1,615.9 10.5%
Commercial - FL ORGANICS 263.1 1.7%
Total Commercial Tonnages 15,417.2 100.0%
Grand Total 47,567.5 N.A.

1. Source files: 2020 Tonnages.xlsx
Sum of Allocated Tons
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Grand Total MADERA
COM 1,383.6 1,279.8 1,189.9 1,376.2 1,208.0 1,344.1 1,255.5 1,227.5 1,272.0 1,269.1 1,246.7 1,364.8 15,417.2 FL ORGANICS 21.2 21.4 16.6 28.5 22.6 23.3 17.3 23.6 14.6 25.4 25.2 23.5 263.1 FL RECYCLE 147.7 131.9 152.2 122.3 126.1 152.3 131.0 133.9 132.6 118.9 126.0 140.9 1,615.9 FL TRASH 1,214.7 1,126.4 1,051.0 1,195.5 1,059.3 1,168.5 1,107.2 1,070.1 1,124.8 1,124.8 1,095.5 1,200.4 13,538.2 RES 2,434.8 2,187.0 3,232.0 2,631.7 2,840.4 2,617.0 2,763.4 2,455.8 2,634.2 2,709.9 2,588.7 3,055.4 32,150.3 SL ORGANICS 627.2 698.9 911.7 1,266.7 936.6 801.3 710.6 694.2 761.6 737.3 687.2 874.0 9,707.1 SL RECYCLE 330.0 271.9 312.1 352.0 333.2 325.3 351.8 295.5 318.3 331.9 360.8 422.1 4,004.7 SL TRASH 1,477.7 1,216.2 1,613.3 1,408.0 1,570.6 1,490.5 1,701.0 1,466.1 1,554.4 1,640.7 1,540.7 1,759.3 18,438.5 Grand Total 3,818.5 3,466.8 4,421.9 4,007.9 4,048.3 3,961.1 4,018.8 3,683.3 3,906.2 3,979.0 3,835.4 4,420.2 47,567.5

1. Source files: 2020 Tonnages.xlsx
Solid Waste Disposal Components
% of Total

67.2%

11.8%

21.0%
Solid Waste Disposal Components
Disposal Tonnages by Type
Residential vs. Commercial
Disposal Tonnages
2020 Total % of
Component
2020 Total % of
Component

I I I I I I I I I I I I
City of Madera City Council Minutes
205 W. 4th Street May 19, 2021
Madera, CA 93637 Page 1 of 8
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Minutes of a Regular Meeting of the Madera City Council May 19, 2021 Council Chambers
6:00 p.m. City Hall
This meeting was conducted pursuant to the provisions of the Governor’s Executive Order which suspends certain requirements of the Ralph M. Brown Act. The City Council meeting was live streamed on the City’s website at www.madera.gov/live. Members of the public were able to participate in the meeting remotely through an electronic meeting via phone by dialing (669) 900-6833 enter ID: 951 2902 9587# followed by *9 on their phone to speak. Comments were also accepted via email at [email protected] or by regular mail at 205 W. 4th Street, Madera, CA 93637.

CALL TO ORDER: Meeting was called to order at 6:00 p.m.

ROLL CALL:

Present: Mayor Santos Garcia
Mayor Pro Tem Artemio Villegas, District 6
Councilmember Cece Gallegos, District 1
Councilmember Jose Rodriguez, District 2
Councilmember Steve Montes, District 3
Councilmember Anita Evans, District 4

Absent: Vacant, District 5
Others present were City Manager Arnoldo Rodriguez, City Clerk Alicia Gonzales, City Attorney Hilda Cantu Montoy, Chief Building Official Steven Woodworth, City Engineer Keith Helmuth, Financial Services Director Roger Sanchez, Fire Division Chief Matt Watson, Grants Administrator Ivette Iraheta, Human Resources Director Wendy Silva, Information Services Manager Mark Souders, Planning Manager Gary Conte, Chief of Police Dino Lawson, Interim Public Work Director Dan Foss, Administrative Analyst (Finance) / Program Manager – Grants Alex Estrada, and Communication Specialist Joseph Carrello.

INVOCATION: Pastor Joyce Lane, Glory of Zion Ministry
PLEDGE OF ALLEGIANCE: Fire Division Chief Matt Watson
APPROVAL OF AGENDA:

ON MOTION BY COUNCILMEMBER MONTES AND SECONDED BY COUNCILMEMBER GALLEGOS, THE AGENDA WAS APPROVED BY A 6/0 VOTE. NOES: NONE. ABSENT: DISTRICT 5 IS CURRENTLY VACANT.

ABSTAIN: NONE.

THE MOTION PASSED WITH THE FOLLOWING VOTE:

Item: B-1
Minutes for: 05/19/2021
Adopted: 01/19/2022
City of Madera City Council Minutes
205 W. 4th Street May 19, 2021
Madera, CA 93637 Page 2 of 8
YES: 6 – COUNCILMEMBER GALLEGOS

COUNCILMEMBER RODRIGUEZ

COUNCILMEMBER MONTES

COUNCILMEMBER EVANS

MAYOR PRO TEM VILLEGAS

MAYOR GARCIA
PUBLIC COMMENT:

Speakers will be asked, but are not required, to identify themselves and state the subject of their comments. If the subject is an item on the Agenda, the Mayor has the option of asking the speaker to hold the comment until that item is called. Comments on items listed as a Public Hearing on the Agenda should be held until the hearing is opened. The Council is prohibited by law from taking any action on matters discussed that are not on the Agenda, and no adverse conclusions should be drawn if the Council does not respond to public comment at this time.

No Public Comment was submitted. Public Comment was closed.

WRITTEN COMMUNICATIONS: None
PRESENTATIONS:

1. Department of Public Health Update on COVID-19 (Report by Madera County Public Health Department)
INTRODUCTIONS: None
A. WORKSHOP: None
B. CONSENT CALENDAR:

ON MOTION BY COUNCILMEMBER GALLEGOS AND SECONDED BY MAYOR PRO TEM VILLEGAS, THE CONSENT CALENDAR WAS APPROVED BY A 6/0 VOTE. NOES: NONE. ABSENT: DISTRICT 5 IS CURRENTLY VACANT. ABSTAIN: NONE.

THE MOTION PASSED WITH THE FOLLOWING VOTE:

YES: 6 – COUNCILMEMBER GALLEGOS

COUNCILMEMBER RODRIGUEZ

COUNCILMEMBER MONTES

COUNCILMEMBER EVANS

MAYOR PRO TEM VILLEGAS

MAYOR GARCIA
City of Madera City Council Minutes
205 W. 4th Street May 19, 2021
Madera, CA 93637 Page 3 of 8
B-1 Minutes – 02/03/21
Recommendation: Approve the City Council Minutes of February 3, 2021 B-2 Informational Report on Register of Audited Demands for April 24, 2021 to May 7, 2021 Recommendation: No Action Required (Report by Roger Sanchez) B-3 Informational Report on Personnel Activity
Recommendation: No Action Required (Report by Wendy Silva) B-4 Consultant Services Agreement with Madera Unified School District Recommendation: Adopt a Minute Order Approving the Consultant Services Agreement with the Madera Unified School District (MUSD) for the Foster and Homeless/Families in Transition Enrichment Services Program not to Exceed $40,000 (Report by Arnoldo Rodriguez)
B-5 Appointment to the City’s Beautification Committee
Recommendation: Approve Councilmember Evans’ Appointment of Robert Gonzalez to the Beautification Committee (Report by Arnoldo Rodriguez)
RES 21-64 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MADERA,

CALIFORNIA APPOINTING ROBERT GONZALEZ TO THE CITY OF MADERA

BEAUTIFICATION COMMITTEE
B-6 Amendment to the Management and Operations of Madera Transit Services Agreement between the City of Madera and MV Public Transportation, Inc.

Recommendation: Adopt a Resolution Approving Amendment to No. 1 to the Management and Operations of Madera Transit Service Agreement with MV Public Transportation, Inc. (Report by Ivette Iraheta)
RES 21-65 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MADERA, CALIFORNIA, APPROVING AMENDMENT NO. 1 TO AGREEMENT FOR THE

MANAGEMENT AND OPERATIONS OF MADERA TRANSIT SERVICE WITH MV PUBLIC TRANSPORTATION, INC.

B-7 Appointment to the City’s Madera Transit Advisory Board Recommendation: Approve the Mayor’s Appointment of Cynthia Ortegon to the City’s Transit Advisory Board (TAB) (Report by Ivette Iraheta)
RES 21-66 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MADERA, CALIFORNIA, APPOINTING MS. CYNTHIA ORTEGON AS A MEMBER OF THE

CITY OF MADERA TRANSIT ADVISORY BOARD AS THE MAYOR NOMINEE City of Madera City Council Minutes
205 W. 4th Street May 19, 2021
Madera, CA 93637 Page 4 of 8
B-8 Appointment to the City’s Airport Advisory Commission Recommendation: Approve Councilmember Montes’ Appointment of Johanna Torres to the Airport Advisory Commission (AAC) (Report by Daniel Foss) RES 21-67 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MADERA,

CALIFORNIA, APPOINTING JOHANNA TORRES TO THE CITY OF MADERA

AIRPORT ADVISORY COMMISSION
B-9 Appointment to the City’s Airport Advisory Commission Recommendation: Approve Councilmember Evans’ Appointment of Stanley Mackey to the Airport Advisory Commission (AAC) (Report by Daniel Foss) RES 21-68 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MADERA,

CALIFORNIA, APPOINTING STANLEY MACKEY TO THE CITY OF MADERA

AIRPORT ADVISORY COMMISSION
B-10 Third Amendment to CA Pacific Investments, LLC Lease Agreement Recommendation: Adopt a Resolution Approving Third Amendment to CA Pacific Investments, LLC Lease Agreement (Report by Daniel Foss) RES 21-69 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MADERA,

CALIFORNIA APPROVING A THIRD AMENDMENT TO CA PACIFIC

INVESTMENTS LEASE AGREEMENT
B-11 Host Agency Agreement with SER National for Senior Community Service Employment Program (SCSEP)
Recommendation: Adopt a Minute Order
1) Approving continued participation in the SER SCSEP program; 2) Authorizing the City Manager to execute the Host Agency Agreement for program participation and renew the agreement each year the program is offered; and 3) Authorizing the City Manager, or his designee, to execute individual worksite agreements and related documents for program participants(Report by Wendy Silva) C. PUBLIC HEARINGS:

C-1 Public Hearing on the Community Development Block Grant (CDBG) COVID-19 Round 3 Funding Allocation ($402,643)
Recommendation: Conduct the Public Hearing to Approve Allocations for the use of CDBG COVID-19 Round 3 Funds in the Amount of $402,643 (Report by Ivette Iraheta)
City of Madera City Council Minutes
205 W. 4th Street May 19, 2021
Madera, CA 93637 Page 5 of 8

ON MOTION BY COUNCILMEMBER GALLEGOS AND SECONDED BY COUNCILMEMBER EVANS, ITEM C-1 WAS APPROVED BY A 6/0 VOTE. NOES: NONE. ABSENT: DISTRICT 5 IS CURRENTLY VACANT. ABSTAIN: NONE.

THE MOTION PASSED WITH THE FOLLOWING VOTE:

YES: 6 – COUNCILMEMBER GALLEGOS

COUNCILMEMBER RODRIGUEZ

COUNCILMEMBER MONTES

COUNCILMEMBER EVANS

MAYOR PRO TEM VILLEGAS

MAYOR GARCIA
D. PETITIONS, BIDS, RESOLUTIONS, ORDINANCES, AND AGREEMENTS:

D-1 Update to the Code of Conduct for the Madera City Council, Boards, Commissions and Committees
Recommendation: Adopt a Resolution Approving Amending and Restating the Code of Conduct, Adopted September 18, 2019 (Report by Arnoldo Rodriguez)

ON MOTION BY COUNCILMEMBER MONTES AND SECONDED BY COUNCILMEMBER GALLEGOS, ITEM D-1 WAS APPROVED BY A 6/0 VOTE. NOES: NONE. ABSENT: DISTRICT 5 IS CURRENTLY VACANT. ABSTAIN: NONE.

THE MOTION PASSED WITH THE FOLLOWING VOTE:

YES: 6 – COUNCILMEMBER GALLEGOS

COUNCILMEMBER RODRIGUEZ

COUNCILMEMBER MONTES

COUNCILMEMBER EVANS

MAYOR PRO TEM VILLEGAS

MAYOR GARCIA
RES 21-70 RESOLUTION OF THE CITY OF MADERA AMENDING AND RESTATING THE

CITY OF MADERA CODE OF CONDUCT FOR THE CITY COUNCIL AND

MEMBERS OF CITY BOARDS, COMMISSIONS, AND COMMITTEES
D-2 Approval of Employee Health and Welfare Benefit Providers for Fiscal Year 2021/2022 Recommendation: Adopt a Minute Order
1) Approving the Fiscal Year 2021/22 Employee Health and Welfare Benefit Providers; and
2) Authorizing the City Manager to Execute any Agreements or Related Documents (Report by Wendy Silva)
City of Madera City Council Minutes
205 W. 4th Street May 19, 2021
Madera, CA 93637 Page 6 of 8

ON MOTION BY COUNCILMEMBER MONTES AND SECONDED BY MAYOR PRO TEM VILLEGAS, ITEM D-2 WAS APPROVED BY A 6/0 VOTE. NOES: NONE. ABSENT: DISTRICT 5 IS CURRENTLY VACANT. ABSTAIN: NONE.

THE MOTION PASSED WITH THE FOLLOWING VOTE:

YES: 6 – COUNCILMEMBER GALLEGOS

COUNCILMEMBER RODRIGUEZ

COUNCILMEMBER MONTES

COUNCILMEMBER EVANS

MAYOR PRO TEM VILLEGAS

MAYOR GARCIA
E. ADMINISTRATIVE REPORTS:

E-1 Fiscal Year Budget 2021/2022 Presentation and Workshop Recommendation: Presentation for Fiscal Year Budget 2021/2022, Council Review, Discuss and Provide Direction to Staff (Report by Roger Sanchez) E-2 Update on River Fire Activity
Recommendation: This report is for informational purposes and action is not being requested from Council at this time (Report by Matt Watson)
F. COUNCILMEMBER REPORTS/ANNOUNCEMENTS/FUTURE AGENDA ITEMS:

Councilmember Gallegos challenged her fellow Councilmembers to Bike to Work, but since some work in Fresno, she challenged them to bike somewhere at least once this week.

Councilmember Rodriguez congratulated the City of Madera and City Manager Arnoldo Rodriguez in forming a partnership with Madera Irrigation District, so that they can have a recharged basin back at the Municipal Golf Course. He stated it was great to see City Staff and MID officials yesterday at the groundbreaking.

Councilmember Rodriguez stated that the Madera County Transportation Commission is sending a letter to Congressman Costas for putting the Avenue 13 project online.

Councilmember Rodriguez wished everyone a safe night.

Councilmember Montes thanked all staff for all their hard work.

City of Madera City Council Minutes
205 W. 4th Street May 19, 2021
Madera, CA 93637 Page 7 of 8
Councilmember Evansthanked everyone. She had her first, “Coffee with the Councilwoman” on May 21st at Jack in The Box on Yosemite Avenue. It was a great turnout as they had about 25 people show up. It was very warm and welcoming. Each department had an opportunity to enlighten them on the things they are doing. Residents were quite happy with the information they received. She thanked Police Chief Dino Lawson, City Manager Arnoldo Rodriguez, Fire Division Chief Matt Watson, City Clerk Alicia Gonzales, and everyone that attended.

Councilmember Evans stated that on Monday they had a march at The Meadows for “Senior Lives Matter” and the residents at The Meadows are excited about the things that have been going on here and the information they were given. Mayor Santos Garcia, Madera County Board of Supervisors - Supervisor Leticia Gonzales, and others attended.

Councilmember Evans stated that a car ran into a telephone pole and light post on Ellis and Tulare Streets and now there is a new flashing stop light. There are going to be other things put up there to protect the homeowners. She thanked Interim Public Works Director Daniel Foss, City Manager Arnoldo Rodriguez, and the Engineering Department for working on that.

Her next “Coffee with the Councilwoman” will be on June 16th, and she hopes to see more people there.

Mayor Pro Tem Villegas stated he noticed gang graffiti “14” during his morning walk. He has mentioned it to City Manager Arnoldo Rodriguez. He hadn’t seen graffiti in that area before.

Mayor Garcia had nothing to report. He apologized for the goat joke. He wished everyone a good evening.

G. CLOSED SESSION:

G-1 Conference with Labor Negotiators - Pursuant to Government Code §54957.6 Agency Designated Representatives:

Arnoldo Rodriguez, Wendy Silva, and Che Johnson
Employee Organizations:

General Bargaining Unit/Madera Affiliated City Employees Association Mid-Management Employee Group
Madera Police Officers’ Association
Law Enforcement Mid Management
City Attorney Hilda Cantu Montoy made the Closed Session Announcement at 8:10 p.m.

Council returned from closed session at 9:27 p.m. with six (6) Councilmembers present as District 5 is currently vacant.

City Attorney Hilda Cantu Montoy stated there was no reportable action.

ADJOURNMENT: The meeting was adjourned at 9:27 p.m. Next regular meeting on June 2, 2021.

City of Madera City Council Minutes
205 W. 4th Street May 19, 2021
Madera, CA 93637 Page 8 of 8
CONSISTENCY WITH THE VISION MADERA 2025 PLAN
Approval of the minutes is not addressed in the vision or action plans; the requested action is also not in conflict with any of the actions or goals contained in that plan.

ALICIA GONZALES, City Clerk SANTOS GARCIA, Mayor
________________________________

MINUTES PREPARED BY
ZELDA LEON, Deputy City Clerk

REPORT TO CITY COUNCIL
Approved by:
_________________________________
Council Meeting of: January 19, 2022
Agenda Number: B-2
Department Director
_________________________________
City Manager
SUBJECT:

Informational Report on Register of Audited Demands
RECOMMENDATION:

Review Register of Audited Demands Report for December 4, 2021 to January 7, 2022 SUMMARY:

The Register of Audited Demands for the City covering obligations paid during the period of December 4, 2021 to January 7, 2022 is contained in the attachment and summarized in the following tables.

Table 1: Warrant Distribution Summary
Description Check #’s Amount
General Warrants 31413 – 31677 $4,936,498.84
Table 2: Wire Transfer Summary
Description Vendor Amount
Payroll and Taxes Union Bank $1,733,992.26
SDI EDD $7,951.59
CalPERS Payment CalPERS $379,109.02
DISCUSSION:

Warrant requests are processed weekly based on the adopted Fiscal Year 2021/2022 budget and released for payment every Monday. Each demand has been audited and the Finance Director hereby certifies as to their accuracy and that there were sufficient funds for their payment. Per the request of City Council, we have included the departments from which each of the respective warrants were requested as well as the fund/division description from which they were paid.

I
i :

FINANCIAL IMPACT:

Demands for payments are made within the constraints of the approved 2021/2022 budget.

CONSISTENCY WITH THE VISION MADERA 2025 PLAN:

These expenditures were spent considering Strategy 115: Economic Resource Provision: Ensure sufficient economic resources to provide adequate City services and prepare for future growth.

ALTERNATIVES:

Informational only.

ATTACHMENTS:

CHECK PAY DATE DEPARTMENT PAID FROM ORG ISSUED TO DESCRIPTION AMOUNT 31413 12/06/2021 PW ADMIN WATER OPS THIRKETTLE CORPORATION ANNUAL FEES 18,540.00 $ 31414 12/06/2021 FINANCE FINANCE ACRO SERVICE CORPORATION TEMP SERVICES - FINANCIAL SERVICES MANAGER 3,435.63 $ 31415 12/06/2021 FINANCE PAYROLL TRUST CA DEPARTMENT OF CHILD SUPPORT CHILD SUPPORT DEDUCTIONS 1,105.34 $ 31416 12/06/2021 FINANCE PAYROLL TRUST MID-MGMT EMPLOYEE GROUP NOVEMBER 2021 MONTHLY DUES 610.00 $ 31417 12/06/2021 PD OPS PD OPS TIM J LAW EMPLOYMENT BACKGROUND 500.00 $ 31418 12/06/2021 ENGINEERING AFFORD HOUSING JOHN PAPE CONSULTING, LLC CONSULTING SERVICES 5,590.00 $ 31419 12/06/2021 FINANCE CENTRAL ADMIN THE PUN GROUP PROFESSIONAL AUDITING SERVICES FY 20/21 20,000.00 $ 31420 12/06/2021 ENGINEERING GENERAL CAPITAL ENGIE SERVICES U.S. INC. ENGIE SERVICES PROJECT NO. CN-000497 CONT 136,410.10 $ 31421 12/06/2021 FINANCE PAYROLL TRUST MADERA CO SHERIFF-CIVIL DIVISION SHERIFF GARNISHMENT ORDER 997.07 $ 31422 12/06/2021 PW ADMIN AIRPORT OPS AVIATION MANAGEMENT CONSULTING GROUP CAT-11 AIRPORT MGMT SUPPORT FEE 11/2021 490.00 $ 31423 12/06/2021 FIRE MEAS K - FIRE VAN DE POL ENTERPRISES, INC. FUEL CDF - BULK DIESEL 2,803.38 $ 31424 12/06/2021 ENGINEERING ENGINEERING FACILITY DESIGNS INC OFFICE FURNITURE 3,127.64 $ 31425 12/06/2021 WATER WATER QUALITY DELLAVALLE LABORATORY,INC. WEEKLY SAMPLING 2,624.00 $ 31426 12/06/2021 FINANCE SEWER OPS AT&T 11/21 CALNET 3 SERVICE 9391031570 210.49 $ 31426 12/06/2021 FINANCE PD OPS AT&T 11/21 CALNET 3 SERVICE 9391020514 166.16 $ 31427 12/06/2021 WWTP WWTP BSK ASSOCIATES GROUNDWATER MONITORING 2,100.00 $ 31428 12/06/2021 IS COMPUTER MAINT CDW GOVERNMENT, INC ADOBE LICENSES 7,173.43 $ 31429 12/06/2021 FINANCE PAYROLL TRUST COLONIAL LIFE & ACCIDENT INSURANCE CO EE LIFE INSURANCE 869.34 $ 31430 12/06/2021 FINANCE PD OPS COMCAST 11/21 SERVICE 8155500320322006 86.13 $ 31431 12/06/2021 FIRE MEAS K - FIRE DIAMOND COMMUNICATIONS FIRE ALARM INSPECTION 657.50 $ 31431 12/06/2021 PARKS COMM & REC DIAMOND COMMUNICATIONS PAC ALARM DEC 21 36.00 $ 31431 12/06/2021 PW ADMIN SEWER OPS DIAMOND COMMUNICATIONS TELEPHONE ANSWERING SERVICE 115.00 $ 31432 12/06/2021 ENGINEERING GAS TAX - STREET EMMETT'S EXCAVATION, INC. SB-1 (RMRA) SEALS & OVERLAYS CITY PROJ R-78 229,991.20 $ 31433 12/06/2021 BUILDING BUILDING FIRE SAFETY SOLUTIONS, LLC FIRE PROTECTION SVS 11/16/21-11/30/21 14,340.00 $ 31434 12/06/2021 WATER OPS WATER OPS GREATHOUSE, KIMBERLY REIMBURSEMENT FOR FIELD PANTS 129.84 $ 31435 12/06/2021 PD OPS PD OPS HODGES, KRISTINE PER DIEM - TACTICAL DISPATCHER 221.25 $ 31436 12/06/2021 PARKS AQUATICS PROGRM CHARLES LUECKER, AUTHORIZED SIGNER CHLORINE FOR POOL 1,339.69 $ 31437 12/06/2021 FINANCE PAYROLL TRUST M A C E A NOVEMBER 2021 MONTHLY DUES 1,850.00 $ 31438 12/06/2021 FINANCE PAYROLL TRUST M.C.E.A. NOVEMBER 2021 MONTHLY DUES 320.00 $ 31439 12/06/2021 PARKS AQUATICS PROGRM MADERA CO. ENVIRONMENTAL HEALTH DEPT POOL PERMITS 776.00 $ 31439 12/06/2021 PARKS COMM & REC MADERA CO. ENVIRONMENTAL HEALTH DEPT PAC FOOD SERVICE PERMIT 130.50 $ 31439 12/06/2021 PARKS COMM & REC MADERA CO. ENVIRONMENTAL HEALTH DEPT FAB FOOD SERVICE PERMIT 130.50 $ 31439 12/06/2021 FLEET FLEET MAINT MADERA CO. ENVIRONMENTAL HEALTH DEPT PW ANNUAL HAZ MAT FEE 849.00 $ 31440 12/06/2021 FINANCE PAYROLL TRUST M P O A NOVEMBER 2021 MONTHLY DUES 7,085.44 $ 31441 12/06/2021 CITY CLERK CITY CLERK MADERA TRIBUNE PUBLIC HEARING NOTICE 227.50 $

CITY OF MADERA
REGISTER OF AUDITED DEMANDS FOR BANK #1 - UNION BANK GENERAL ACCOUNT January 19, 2022

CHECK PAY DATE DEPARTMENT PAID FROM ORG ISSUED TO DESCRIPTION AMOUNT 31441 12/06/2021 HR HR/RISK MGT MADERA TRIBUNE JOB RECRUITMENT AD - UB 57.00 $ 31441 12/06/2021 PLANNING PLANNING MADERA TRIBUNE NOV PC 10 DAY NOTICE 546.00 $ 31442 12/06/2021 PARKS AQUATICS PROGRM MAMMOTH OXYGEN CO2 FOR POOL 348.99 $ 31443 12/06/2021 PD OPS PD OPS MCCOMBS, MATTHEW PER DIEM - SLI #468 SESSION 8 258.75 $ 31444 12/06/2021 FINANCE PAYROLL TRUST N.P.C.-ORCHARD TRUST COMPANY EE DEFERRED COMP CONTRIBUTIONS 1,600.48 $ 31445 12/06/2021 FINANCE PAYROLL TRUST N.P.C.-ORCHARD TRUST COMPANY EE DEFERRED COMP CONTRIBUTIONS 8,688.32 $ 31446 12/06/2021 FINANCE FACILITIES MAINT PACIFIC GAS & ELECTRIC 11/21 SERVICE 6690755760-8 69.08 $ 31446 12/06/2021 FINANCE FACILITIES MAINT PACIFIC GAS & ELECTRIC 11/21 SERVICE 1619119913-8 88.48 $ 31447 12/06/2021 FINANCE CDBG PUB IMP PETTY CASH - FINANCE DEPT. PETTY CASH REIMBURSEMENT 50.00 $ 31447 12/06/2021 FINANCE CITY COUNCIL PETTY CASH - FINANCE DEPT. PETTY CASH REIMBURSEMENT 85.98 $ 31447 12/06/2021 FINANCE FINANCE PETTY CASH - FINANCE DEPT. PETTY CASH REIMBURSEMENT 23.00 $ 31447 12/06/2021 FINANCE LTF- STREETS PETTY CASH - FINANCE DEPT. PETTY CASH REIMBURSEMENT 150.00 $ 31447 12/06/2021 FINANCE PLANNING PETTY CASH - FINANCE DEPT. PETTY CASH REIMBURSEMENT 9.00 $ 31447 12/06/2021 FINANCE WATER CAPITAL PETTY CASH - FINANCE DEPT. PETTY CASH REIMBURSEMENT 50.00 $ 31447 12/06/2021 FINANCE AFFORD HOUSING PETTY CASH - FINANCE DEPT. PETTY CASH REIMBURSEMENT 50.00 $ 31448 12/06/2021 IS COMPUTER MAINT SOUTHERN COMPUTER WAREHOUSE REPLACEMENT LAPTOPS 36,158.10 $ 31449 12/06/2021 FINANCE PAYROLL TRUST STATE OF CALIFORNIA FRANCHISE TAX DEDUCTIONS 431.05 $ 31450 12/06/2021 FINANCE PAYROLL TRUST STATE OF CALIFORNIA FRANCHISE TAX DEDUCTIONS 637.22 $ 31451 12/06/2021 PARKS PARKS TECH. MASTER PEST MANAGEMENT GOPHER CONTROL 300.00 $ 31451 12/06/2021 PARKS PARKS TECH. MASTER PEST MANAGEMENT SQUIRREL CONTROL 800.00 $ 31452 12/06/2021 PARKS COMM & REC TK ELEVATOR CORPORATION YC ELEVATOR MAINTENANCE 294.84 $ 31453 12/06/2021 GRANTS TRANSIT CENTER VILLA GARDENING SERVICE INC SEP 2021 LAWN SERVICE - TRANSIT CENTER 500.00 $ 31453 12/06/2021 GRANTS TRANSIT CENTER VILLA GARDENING SERVICE INC NOV 2021 LAWN SERVICE - TRANSIT CENTER 500.00 $ 31453 12/06/2021 PARKS PARKS VILLA GARDENING SERVICE INC NOV 2021 LAWN SERVICE - ACCORNERO PARK 330.00 $ 31453 12/06/2021 PARKS PARKS VILLA GARDENING SERVICE INC SEP 2021 LAWN SERVICE - ACCORNERO PARK 330.00 $ 31454 12/06/2021 FINANCE PAYROLL TRUST VANTAGEPOINT TRANSFER AGENTS-457 EE DEFERRED COMP CONTRIBUTIONS 24,055.34 $ 31455 12/06/2021 PARKS AQUATICS PROGRM WECO WELDING, PAINT, SUPPLIES & EQUIP CO2 FOR POOL 111.60 $ 31456 12/06/2021 PW ADMIN WATER CONSERV OTP- REBATES TURF REPLACEMENT REBATE 502.00 $ 31457 12/06/2021 PARKS GENERAL TRUST OTP- PARKS REFUNDS PARK DEPOSIT REFUND- SUNRISE ROTARY SOCCER 50.00 $ 31458 12/06/2021 PARKS GENERAL TRUST OTP- PARKS REFUNDS PARKS DEPOSIT REFUND - ROTARY PAVILION 50.00 $ 31459 12/06/2021 PARKS GENERAL TRUST OTP- PARKS REFUNDS PARKS DEPOSIT REFUND - LTC PAVILION 50.00 $ 31460 12/06/2021 PARKS GENERAL TRUST OTP- PARKS REFUNDS PARK DEPOSIT REFUND - LTC REDWOOD AREA 50.00 $ 31461 12/06/2021 PARKS GENERAL TRUST OTP- PARKS REFUNDS PARKS DEPOSIT REFUND - ROTARY PAVILION 50.00 $ 31462 12/06/2021 PARKS GENERAL TRUST OTP- PARKS REFUNDS PARKS DEPOSIT REFUND - MCNALLY SHELTER 50.00 $ 31463 12/06/2021 PARKS GENERAL TRUST OTP- PARKS REFUNDS PARKS DEPOSIT REFUND - LTC PAVILION 50.00 $ 31464 12/06/2021 UB - WATER WATER OTP- UB REFUNDS UB TERMINATION REFUND 3353 CAMINO 5.51 $ 31465 12/06/2021 UB - WATER WATER OTP- UB REFUNDS UB TERMINATION REFUND 690 NOBLE 84.07 $ 31466 12/06/2021 UB - WATER WATER OTP- UB REFUNDS UB TERMINATION REFUND 517 SHANNON 22.68 $

CHECK PAY DATE DEPARTMENT PAID FROM ORG ISSUED TO DESCRIPTION AMOUNT 31467 12/06/2021 UB - WATER WATER OTP- UB REFUNDS UB TERMINATION REFUND 2857 CHIANTI 59.41 $ 31468 12/06/2021 UB - WATER WATER OTP- UB REFUNDS UB TERMINATION REFUND 910 E YOSEMITE 204.88 $ 31469 12/06/2021 UB - WATER WATER OTP- UB REFUNDS UB TERMINATION REFUND 1246 SAURET 212.82 $ 31470 12/06/2021 UB - WATER WATER OTP- UB REFUNDS UB TERMINATION REFUND 116 MADERA 356.22 $ 31471 12/06/2021 UB - WATER WATER OTP- UB REFUNDS UB TERMINATION REFUND 146 S GRANADA 95.83 $ 31472 12/06/2021 UB - WATER WATER OTP- UB REFUNDS UB TERMINATION REFUND 911 SHARON 216.25 $ 31473 12/06/2021 UB - WATER WATER OTP- UB REFUNDS UB TERMINATION REFUND 315 E YOSEMITE 23.23 $ 31474 12/06/2021 UB - WATER WATER OTP- UB REFUNDS UB TERMINATION REFUND 317 WILLIS 17.13 $ 31475 12/06/2021 UB - WATER WATER OTP- UB REFUNDS UB TERMINATION REFUND 3040 PLUMAS 47.24 $ 31476 12/06/2021 UB - WATER WATER OTP- UB REFUNDS UB TERMINATION REFUND 204 RENEE 14.96 $ 31477 12/06/2021 UB - WATER WATER OTP- UB REFUNDS UB TERMINATION REFUND 2801 SANDLEWOOD 42.99 $ 31478 12/06/2021 UB - WATER WATER OTP- UB REFUNDS UB TERMINATION REFUND 831 S D 188.49 $ 31479 12/06/2021 UB - WATER WATER OTP- UB REFUNDS UB TERMINATION REFUND 110 S GRANADA 142.72 $ 31480 12/06/2021 UB - WATER WATER OTP- UB REFUNDS UB TERMINATION REFUND 400 HILTON 268.62 $ 31481 12/06/2021 UB - WATER WATER OTP- UB REFUNDS UB TERMINATION REFUND 646 FICKLIN 140.50 $ 31482 12/06/2021 UB - WATER WATER OTP- UB REFUNDS UB TERMINATION REFUND 933 PARKWOOD 128.98 $ 31483 12/06/2021 UB - WATER WATER OTP- UB REFUNDS UB TERMINATION REFUND 245 CREEK 16.93 $ 31484 12/06/2021 UB - WATER WATER OTP- UB REFUNDS UB TERMINATION REFUND 513 HEATHERWOOD 188.04 $ 31485 12/06/2021 UB - WATER WATER OTP- UB REFUNDS UB TERMINATION REFUND 924 PEAR 147.20 $ 31486 12/06/2021 UB - WATER WATER OTP- UB REFUNDS UB TERMINATION REFUND 1817 FILLMORE 134.30 $ 31487 12/06/2021 UB - WATER WATER OTP- UB REFUNDS UB TERMINATION REFUND 709 GREEN 127.63 $ 31488 12/06/2021 UB - WATER WATER OTP- UB REFUNDS UB TERMINATION REFUND 1717 MERCED 35.06 $ 31489 12/06/2021 UB - WATER WATER OTP- UB REFUNDS UB TERMINATION REFUND 60 ASILOMAR 38.29 $ 31490 12/06/2021 UB - WATER WATER OTP- UB REFUNDS UB TERMINATION REFUND 893 KIWI 200.86 $ 31491 12/06/2021 UB - WATER WATER OTP- UB REFUNDS UB TERMINATION REFUND 66 N KNOX 133.41 $ 31492 12/06/2021 UB - WATER WATER OTP- UB REFUNDS UB TERMINATION REFUND 1420 MADERA 199.29 $ 31493 12/06/2021 UB - WATER WATER OTP- UB REFUNDS UB TERMINATION REFUND 301 FALL 108.51 $ 31494 12/06/2021 UB - WATER WATER OTP- UB REFUNDS UB TERMINATION REFUND 303 JOYA 92.60 $ 31495 12/06/2021 UB - WATER WATER OTP- UB REFUNDS UB TERMINATION REFUND 1214 LA JOLLA 65.83 $ 31496 12/08/2021 ENGINEERING FIRE BOND ENCROACH MELANIE MEADOWS PHASE 1 LIFT STATION 208,755.00 $ 31497 12/14/2021 PD OPS GENERAL FUND CALIFORNIA PEACE OFFICERS ASSOCIATION DEPARTMENT MEMBERSHIP 2022 750.00 $ 31497 12/14/2021 PD OPS PD OPS CALIFORNIA PEACE OFFICERS ASSOCIATION DEPARTMENT MEMBERSHIP 2022 750.00 $ 31498 12/14/2021 PD OPS PD OPS KER'S GAS & LUBE, INC. OCTOBER 2021 PD CAR WASHES 345.50 $ 31499 12/14/2021 PLANNING PLANNING ACRO SERVICE CORPORATION TEMP SERVICES - PLANNING 4,425.00 $ 31500 12/14/2021 ENGINEERING SEWER CAPITAL COLIBRI ECOLOGICAL CONSULTING, LLC NESTING BIRD SURVEY 875.00 $ 31501 12/14/2021 PD OPS PD OPS HARRY D. WILSON INC. OIL CHANGE - #6604 108.94 $ 31502 12/14/2021 PD OPS PD OPS DIEBERTS CREATIVE COPY INC BUSINESS CARDS - VARIOUS 189.44 $ 31503 12/14/2021 PD OPS PD OPS TIM J LAW EMPLOYMENT BACKGROUND 700.00 $

CHECK PAY DATE DEPARTMENT PAID FROM ORG ISSUED TO DESCRIPTION AMOUNT 31504 12/14/2021 GRANTS TRANS - FIXED MV TRANSPORTATION, INC. OCTOBER 2021 TRANSIT OPERATOR 62,298.88 $ 31504 12/14/2021 GRANTS TRANS - DAR MV TRANSPORTATION, INC. OCTOBER 2021 TRANSIT OPERATOR 35,272.06 $ 31505 12/14/2021 PD OPS PD OPS CRISCOM PUBLIC RELATIONS, INC. GRANT RESEARCH & WRITING SERVICES DEC 2021 4,000.00 $ 31506 12/14/2021 PD OPS PD OPS CV FORENSIC NURSING SPECIALISTS VICTIM EXAM 1,000.00 $ 31507 12/14/2021 ENGINEERING WATER OPS DAVIDS ENGINEERING, INC. PROFESSIONAL SERVICES 599.25 $ 31508 12/14/2021 PARKS PARKING DIST OPS ELITE MAINTENANCE AND TREE SERVICE 11/21 DOWNTOWN MAINTENANCE-GROUP #1 455.00 $ 31508 12/14/2021 PARKS PARKS ELITE MAINTENANCE AND TREE SERVICE 11/21 NON-MEDIAN MAINTENANCE-GROUP #2 5,070.00 $ 31508 12/14/2021 PARKS MEDIAN LANDS ELITE MAINTENANCE AND TREE SERVICE 11/21 MEDIAN MAINTENANCE-GROUP #3 11,215.00 $ 31509 12/14/2021 ENGINEERING RSTP -FED EX MID CAL PIPELINE & UTILITIES, INC. R-10 PHASE 2, OLIVE AVE WIDENING & RECON 56,986.94 $ 31510 12/14/2021 PW ADMIN WATER CONSERV GERALD BUUS HORSE BOARDING 10/01/21-09/01/2022 1,800.00 $ 31511 12/14/2021 PURCHASING AIRPORT OPS VAN DE POL ENTERPRISES, INC. FUEL FOR CITY VEHICLES 11/16/21-11/30/21 96.10 $ 31511 12/14/2021 PURCHASING ANIMAL CONTROL VAN DE POL ENTERPRISES, INC. FUEL FOR CITY VEHICLES 11/16/21-11/30/21 104.05 $ 31511 12/14/2021 PURCHASING ANIMAL CONTROL VAN DE POL ENTERPRISES, INC. FUEL FOR CITY VEHICLES 11/01/21-11/15/21 262.66 $ 31511 12/14/2021 PURCHASING BUILDING VAN DE POL ENTERPRISES, INC. FUEL FOR CITY VEHICLES 11/16/21-11/30/21 81.35 $ 31511 12/14/2021 PURCHASING BUILDING VAN DE POL ENTERPRISES, INC. FUEL FOR CITY VEHICLES 11/01/21-11/15/21 194.83 $ 31511 12/14/2021 PURCHASING CODEENF VAN DE POL ENTERPRISES, INC. FUEL FOR CITY VEHICLES 11/16/21-11/30/21 192.82 $ 31511 12/14/2021 PURCHASING CODEENF VAN DE POL ENTERPRISES, INC. FUEL FOR CITY VEHICLES 11/01/21-11/15/21 142.41 $ 31511 12/14/2021 PURCHASING DRAINAGE VAN DE POL ENTERPRISES, INC. FUEL FOR CITY VEHICLES 11/16/21-11/30/21 131.32 $ 31511 12/14/2021 PURCHASING DRAINAGE VAN DE POL ENTERPRISES, INC. FUEL FOR CITY VEHICLES 11/01/21-11/15/21 330.82 $ 31511 12/14/2021 PURCHASING ENGINEERING VAN DE POL ENTERPRISES, INC. FUEL FOR CITY VEHICLES 11/16/21-11/30/21 262.88 $ 31511 12/14/2021 PURCHASING ENGINEERING VAN DE POL ENTERPRISES, INC. FUEL FOR CITY VEHICLES 11/01/21-11/15/21 342.72 $ 31511 12/14/2021 PURCHASING FACILITIES MAINT VAN DE POL ENTERPRISES, INC. FUEL FOR CITY VEHICLES 11/16/21-11/30/21 418.08 $ 31511 12/14/2021 PURCHASING FACILITIES MAINT VAN DE POL ENTERPRISES, INC. FUEL FOR CITY VEHICLES 11/01/21-11/15/21 276.63 $ 31511 12/14/2021 PURCHASING FLEETMAINT VAN DE POL ENTERPRISES, INC. FUEL FOR CITY VEHICLES 11/01/21-11/15/21 144.11 $ 31511 12/14/2021 PURCHASING FLEETMOTOR POOL VAN DE POL ENTERPRISES, INC. FUEL FOR CITY VEHICLES 11/16/21-11/30/21 181.91 $ 31511 12/14/2021 PURCHASING FLEETMOTOR POOL VAN DE POL ENTERPRISES, INC. FUEL FOR CITY VEHICLES 11/01/21-11/15/21 226.84 $ 31511 12/14/2021 PURCHASING GRAFFITI ABATE VAN DE POL ENTERPRISES, INC. FUEL FOR CITY VEHICLES 11/16/21-11/30/21 569.39 $ 31511 12/14/2021 PURCHASING GRAFFITI ABATE VAN DE POL ENTERPRISES, INC. FUEL FOR CITY VEHICLES 11/01/21-11/15/21 447.41 $ 31511 12/14/2021 PURCHASING PARKS VAN DE POL ENTERPRISES, INC. FUEL FOR CITY VEHICLES 11/16/21-11/30/21 103.09 $ 31511 12/14/2021 PURCHASING PARKS VAN DE POL ENTERPRISES, INC. FUEL FOR CITY VEHICLES 11/01/21-11/15/21 2,658.51 $ 31511 12/14/2021 PURCHASING STREETS VAN DE POL ENTERPRISES, INC. FUEL FOR CITY VEHICLES 11/16/21-11/30/21 1,173.39 $ 31511 12/14/2021 PURCHASING STREETS VAN DE POL ENTERPRISES, INC. FUEL FOR CITY VEHICLES 11/01/21-11/15/21 1,683.41 $ 31511 12/14/2021 PURCHASING SEWER OPS VAN DE POL ENTERPRISES, INC. FUEL FOR CITY VEHICLES 11/16/21-11/30/21 3,105.04 $ 31511 12/14/2021 PURCHASING SEWER OPS VAN DE POL ENTERPRISES, INC. FUEL FOR CITY VEHICLES 11/01/21-11/15/21 1,743.65 $ 31511 12/14/2021 PURCHASING STREET CLEANING VAN DE POL ENTERPRISES, INC. FUEL FOR CITY VEHICLES 11/16/21-11/30/21 1,332.77 $ 31511 12/14/2021 PURCHASING STREET CLEANING VAN DE POL ENTERPRISES, INC. FUEL FOR CITY VEHICLES 11/01/21-11/15/21 2,082.84 $ 31511 12/14/2021 PURCHASING TRANS - FIXED VAN DE POL ENTERPRISES, INC. FUEL FOR CITY VEHICLES 11/16/21-11/30/21 1,525.82 $ 31511 12/14/2021 PURCHASING TRANS - FIXED VAN DE POL ENTERPRISES, INC. FUEL FOR CITY VEHICLES 11/01/21-11/15/21 1,878.60 $

CHECK PAY DATE DEPARTMENT PAID FROM ORG ISSUED TO DESCRIPTION AMOUNT 31511 12/14/2021 PURCHASING TRANS - DAR VAN DE POL ENTERPRISES, INC. FUEL FOR CITY VEHICLES 11/16/21-11/30/21 1,388.27 $ 31511 12/14/2021 PURCHASING TRANS - DAR VAN DE POL ENTERPRISES, INC. FUEL FOR CITY VEHICLES 11/01/21-11/15/21 1,709.26 $ 31511 12/14/2021 PURCHASING WATER OPS VAN DE POL ENTERPRISES, INC. FUEL FOR CITY VEHICLES 11/16/21-11/30/21 1,838.82 $ 31511 12/14/2021 PURCHASING WATER OPS VAN DE POL ENTERPRISES, INC. FUEL FOR CITY VEHICLES 11/01/21-11/15/21 1,520.56 $ 31511 12/14/2021 PURCHASING WATER QUALITY VAN DE POL ENTERPRISES, INC. FUEL FOR CITY VEHICLES 11/16/21-11/30/21 460.83 $ 31511 12/14/2021 PURCHASING WATER QUALITY VAN DE POL ENTERPRISES, INC. FUEL FOR CITY VEHICLES 11/01/21-11/15/21 299.60 $ 31511 12/14/2021 PURCHASING WWTP VAN DE POL ENTERPRISES, INC. FUEL FOR CITY VEHICLES 11/16/21-11/30/21 150.92 $ 31511 12/14/2021 PURCHASING PD OPS VAN DE POL ENTERPRISES, INC. FUEL FOR CITY VEHICLES 11/16/21-11/30/21 5,100.45 $ 31511 12/14/2021 PURCHASING PD OPS VAN DE POL ENTERPRISES, INC. FUEL FOR CITY VEHICLES 11/01/21-11/15/21 5,979.39 $ 31512 12/14/2021 GRANTS CALTRANS - TRANSIT WSP USA INC. MADERA TRANSIT PLAN CONSULTANT 8,332.84 $ 31513 12/14/2021 PD OPS STREETS JEILA ENTERPRISES, LLC RIVER CLEAN UP HAULER 598.00 $ 31514 12/14/2021 HR HR/RISK MGT ALLIANT INSURANCE SERVICES, INC. CONSULTING - HEALTH & WELFARE BENEFITS 3,750.00 $ 31515 12/14/2021 FINANCE BUILDING AT&T 11/21 CALNET 3 SERVICE 9391031559 19.94 $ 31515 12/14/2021 FINANCE BUILDING AT&T 11/21 CALNET 3 SERVICE 9391031577 25.18 $ 31515 12/14/2021 FINANCE BUILDING AT&T 11/21 CALNET 3 SERVICE 9391026390 61.15 $ 31515 12/14/2021 FINANCE CITY ATTORNEY AT&T 11/21 CALNET 3 SERVICE 9391031559 7.48 $ 31515 12/14/2021 FINANCE CITY ATTORNEY AT&T 11/21 CALNET 3 SERVICE 9391031577 7.18 $ 31515 12/14/2021 FINANCE CITY ATTORNEY AT&T 11/21 CALNET 3 SERVICE 9391026390 17.44 $ 31515 12/14/2021 FINANCE CITY CLERK AT&T 11/21 CALNET 3 SERVICE 9391031559 4.98 $ 31515 12/14/2021 FINANCE CITY CLERK AT&T 11/21 CALNET 3 SERVICE 9391031577 7.18 $ 31515 12/14/2021 FINANCE CITY CLERK AT&T 11/21 CALNET 3 SERVICE 9391026390 17.44 $ 31515 12/14/2021 FINANCE COMM & REC AT&T 11/21 CALNET 3 SERVICE 9391026391 255.00 $ 31515 12/14/2021 FINANCE COMPUTER MAINT AT&T 11/21 CALNET 3 SERVICE 9391031559 2.49 $ 31515 12/14/2021 FINANCE COMPUTER MAINT AT&T 11/21 CALNET 3 SERVICE 9391031577 14.38 $ 31515 12/14/2021 FINANCE COMPUTER MAINT AT&T 11/21 CALNET 3 SERVICE 9391026390 34.94 $ 31515 12/14/2021 FINANCE ENGINEERING AT&T 11/21 CALNET 3 SERVICE 9391031559 37.39 $ 31515 12/14/2021 FINANCE ENGINEERING AT&T 11/21 CALNET 3 SERVICE 9391031577 50.35 $ 31515 12/14/2021 FINANCE ENGINEERING AT&T 11/21 CALNET 3 SERVICE 9391026390 122.31 $ 31515 12/14/2021 FINANCE FACILITIES MAINT AT&T 11/21 CALNET 3 SERVICE 9391026394 25.79 $ 31515 12/14/2021 FINANCE FACILITIES MAINT AT&T 11/21 CALNET 3 SERVICE 9391031564 14.66 $ 31515 12/14/2021 FINANCE FINANCE AT&T 11/21 CALNET 3 SERVICE 9391031559 24.92 $ 31515 12/14/2021 FINANCE FINANCE AT&T 11/21 CALNET 3 SERVICE 9391031577 39.56 $ 31515 12/14/2021 FINANCE FINANCE AT&T 11/21 CALNET 3 SERVICE 9391026390 96.09 $ 31515 12/14/2021 FINANCE FLEET MAINT AT&T 11/21 CALNET 3 SERVICE 9391026394 17.23 $ 31515 12/14/2021 FINANCE FLEET MAINT AT&T 11/21 CALNET 3 SERVICE 9391031564 9.77 $ 31515 12/14/2021 FINANCE GRANT OVERSIGHT AT&T 11/21 CALNET 3 SERVICE 9391031559 12.46 $ 31515 12/14/2021 FINANCE GRANT OVERSIGHT AT&T 11/21 CALNET 3 SERVICE 9391031577 14.38 $ 31515 12/14/2021 FINANCE GRANT OVERSIGHT AT&T 11/21 CALNET 3 SERVICE 9391026390 34.94 $

CHECK PAY DATE DEPARTMENT PAID FROM ORG ISSUED TO DESCRIPTION AMOUNT 31515 12/14/2021 FINANCE HR/RISK MGT AT&T 11/21 CALNET 3 SERVICE 9391031559 7.48 $ 31515 12/14/2021 FINANCE HR/RISK MGT AT&T 11/21 CALNET 3 SERVICE 9391031577 10.77 $ 31515 12/14/2021 FINANCE HR/RISK MGT AT&T 11/21 CALNET 3 SERVICE 9391026390 26.16 $ 31515 12/14/2021 FINANCE PARKS ADMIN AT&T 11/21 CALNET 3 SERVICE 9391031580 241.72 $ 31515 12/14/2021 FINANCE PLANNING AT&T 11/21 CALNET 3 SERVICE 9391031559 12.46 $ 31515 12/14/2021 FINANCE PLANNING AT&T 11/21 CALNET 3 SERVICE 9391031577 17.97 $ 31515 12/14/2021 FINANCE PLANNING AT&T 11/21 CALNET 3 SERVICE 9391026390 43.66 $ 31515 12/14/2021 FINANCE STREETS AT&T 11/21 CALNET 3 SERVICE 9391026394 43.02 $ 31515 12/14/2021 FINANCE STREETS AT&T 11/21 CALNET 3 SERVICE 9391031564 24.44 $ 31515 12/14/2021 FINANCE SEWER OPS AT&T 11/21 CALNET 3 SERVICE 9391026394 30.09 $ 31515 12/14/2021 FINANCE SEWER OPS AT&T 11/21 CALNET 3 SERVICE 9391031564 17.10 $ 31515 12/14/2021 FINANCE SOLID WASTE AT&T 11/21 CALNET 3 SERVICE 9391026394 34.39 $ 31515 12/14/2021 FINANCE SOLID WASTE AT&T 11/21 CALNET 3 SERVICE 9391031564 19.55 $ 31515 12/14/2021 FINANCE UB- GARBAGE AT&T 11/21 CALNET 3 SERVICE 9391026394 8.60 $ 31515 12/14/2021 FINANCE UB- GARBAGE AT&T 11/21 CALNET 3 SERVICE 9391031559 6.65 $ 31515 12/14/2021 FINANCE UB- GARBAGE AT&T 11/21 CALNET 3 SERVICE 9391031564 4.89 $ 31515 12/14/2021 FINANCE UB- GARBAGE AT&T 11/21 CALNET 3 SERVICE 9391031577 11.68 $ 31515 12/14/2021 FINANCE UB- GARBAGE AT&T 11/21 CALNET 3 SERVICE 9391026390 28.37 $ 31515 12/14/2021 FINANCE UB- SEWER AT&T 11/21 CALNET 3 SERVICE 9391026394 8.60 $ 31515 12/14/2021 FINANCE UB- SEWER AT&T 11/21 CALNET 3 SERVICE 9391031559 6.65 $ 31515 12/14/2021 FINANCE UB- SEWER AT&T 11/21 CALNET 3 SERVICE 9391031564 4.89 $ 31515 12/14/2021 FINANCE UB- SEWER AT&T 11/21 CALNET 3 SERVICE 9391031577 11.68 $ 31515 12/14/2021 FINANCE UB- SEWER AT&T 11/21 CALNET 3 SERVICE 9391026390 28.38 $ 31515 12/14/2021 FINANCE UB- WATER AT&T 11/21 CALNET 3 SERVICE 9391026394 17.23 $ 31515 12/14/2021 FINANCE UB- WATER AT&T 11/21 CALNET 3 SERVICE 9391031559 13.29 $ 31515 12/14/2021 FINANCE UB- WATER AT&T 11/21 CALNET 3 SERVICE 9391031564 9.79 $ 31515 12/14/2021 FINANCE UB- WATER AT&T 11/21 CALNET 3 SERVICE 9391031577 23.42 $ 31515 12/14/2021 FINANCE UB- WATER AT&T 11/21 CALNET 3 SERVICE 9391026390 56.88 $ 31515 12/14/2021 FINANCE WATER OPS AT&T 11/21 CALNET 3 SERVICE 9391026394 38.69 $ 31515 12/14/2021 FINANCE WATER OPS AT&T 11/21 CALNET 3 SERVICE 9391031564 21.98 $ 31515 12/14/2021 FINANCE WATER QUALITY AT&T 11/21 CALNET 3 SERVICE 9391026394 17.23 $ 31515 12/14/2021 FINANCE WATER QUALITY AT&T 11/21 CALNET 3 SERVICE 9391031564 9.77 $ 31515 12/14/2021 FINANCE WWTP AT&T 11/21 CALNET 3 SERVICE 9391026394 25.79 $ 31515 12/14/2021 FINANCE WWTP AT&T 11/21 CALNET 3 SERVICE 9391031564 14.66 $ 31515 12/14/2021 FINANCE CITY MANAGER AT&T 11/21 CALNET 3 SERVICE 9391031559 9.97 $ 31515 12/14/2021 FINANCE CITY MANAGER AT&T 11/21 CALNET 3 SERVICE 9391031577 7.18 $ 31515 12/14/2021 FINANCE CITY MANAGER AT&T 11/21 CALNET 3 SERVICE 9391026390 17.44 $ 31515 12/14/2021 FINANCE PURCHASING AT&T 11/21 CALNET 3 SERVICE 9391026394 25.79 $

CHECK PAY DATE DEPARTMENT PAID FROM ORG ISSUED TO DESCRIPTION AMOUNT 31515 12/14/2021 FINANCE PURCHASING AT&T 11/21 CALNET 3 SERVICE 9391031564 14.66 $ 31515 12/14/2021 FINANCE PD OPS AT&T 11/21 CALNET 3 SERVICE 9391026414 322.11 $ 31515 12/14/2021 FINANCE PD OPS AT&T 11/21 CALNET 3 SERVICE 9391026411 172.91 $ 31515 12/14/2021 FINANCE PD OPS AT&T 11/21 CALNET 3 SERVICE 9391031579 239.24 $ 31515 12/14/2021 FINANCE PD OPS AT&T 11/21 CALNET 3 SERVICE 9391031561 166.16 $ 31515 12/14/2021 PD OPS PD OPS AT&T 11/21 CALNET 3 SERVICE 9391064552 301.86 $ 31515 12/14/2021 PD OPS PD OPS AT&T 11/21 CALNET 3 SERVICE 9391031566 166.16 $ 31515 12/14/2021 PD OPS PD OPS AT&T 11/21 CALNET 3 SERVICE 9391031578 174.18 $ 31516 12/14/2021 FINANCE AIRPORT OPS AT&T 11/21 CALNET 3 SERVICE 9391026409 23.13 $ 31516 12/14/2021 FINANCE CENTRAL ADMIN AT&T 11/21 CALNET 3 SERVICE 9391026406 21.02 $ 31516 12/14/2021 FINANCE CITY ATTORNEY AT&T 11/21 CALNET 3 SERVICE 9391026388 43.50 $ 31516 12/14/2021 FINANCE CODE ENF AT&T 11/21 CALNET 3 SERVICE 9391026413 44.94 $ 31516 12/14/2021 FINANCE FINANCE AT&T 11/21 CALNET 3 SERVICE 9391026406 21.02 $ 31516 12/14/2021 FINANCE HR/RISK MGT AT&T 11/21 CALNET 3 SERVICE 9391026400 22.70 $ 31516 12/14/2021 FINANCE PARKS AT&T 11/21 CALNET 3 SERVICE 9391026412 163.00 $ 31516 12/14/2021 FINANCE SEWER OPS AT&T 11/21 CALNET 3 SERVICE 9391026410 43.71 $ 31516 12/14/2021 FINANCE SRCITIZEN COMM AT&T 11/21 CALNET 3 SERVICE 9391026415 60.94 $ 31516 12/14/2021 FINANCE SRCITIZEN COMM AT&T 11/21 CALNET 3 SERVICE 9391026395 22.68 $ 31516 12/14/2021 FINANCE SRCITIZEN COMM AT&T 11/21 CALNET 3 SERVICE 9391026389 22.68 $ 31516 12/14/2021 FINANCE UB- GARBAGE AT&T 11/21 CALNET 3 SERVICE 9391026392 5.73 $ 31516 12/14/2021 FINANCE UB- GARBAGE AT&T 11/21 CALNET 3 SERVICE 9391026393 10.91 $ 31516 12/14/2021 FINANCE UB- SEWER AT&T 11/21 CALNET 3 SERVICE 9391026392 5.73 $ 31516 12/14/2021 FINANCE UB- SEWER AT&T 11/21 CALNET 3 SERVICE 9391026393 10.92 $ 31516 12/14/2021 FINANCE UB- WATER AT&T 11/21 CALNET 3 SERVICE 9391026392 11.47 $ 31516 12/14/2021 FINANCE UB- WATER AT&T 11/21 CALNET 3 SERVICE 9391026393 21.84 $ 31516 12/14/2021 FINANCE WWTP AT&T 11/21 CALNET 3 SERVICE 9391026405 21.84 $ 31516 12/14/2021 FINANCE WWTP AT&T 11/21 CALNET 3 SERVICE 9391026417 31.92 $ 31517 12/14/2021 FINANCE AQUATICS PROGRM AT&T 11/21 CALNET 3 SERVICE 9391026397 21.02 $ 31518 12/14/2021 ENGINEERING ENGINEERING AMERICAN BUSINESS MACHINES WIDE FORMAT PRINTER 98.00 $ 31518 12/14/2021 ENGINEERING ENGINEERING AMERICAN BUSINESS MACHINES LARGE FORMAT PRINTER 1,151.00 $ 31519 12/14/2021 FINANCE AIRPORT OPS ARAMARK UNIFORM SERVICES 11/21 UNIFORM SERVICES 21.05 $ 31519 12/14/2021 FINANCE CENTRAL ADMIN ARAMARK UNIFORM SERVICES 11/21 UNIFORM SERVICES 118.20 $ 31519 12/14/2021 FINANCE ENGINEERING ARAMARK UNIFORM SERVICES 11/21 UNIFORM SERVICES 22.08 $ 31519 12/14/2021 FINANCE FACILITIES MAINT ARAMARK UNIFORM SERVICES 11/21 UNIFORM SERVICES 658.30 $ 31519 12/14/2021 FINANCE FLEET MAINT ARAMARK UNIFORM SERVICES 11/21 UNIFORM SERVICES 183.50 $ 31519 12/14/2021 FINANCE PARKS ARAMARK UNIFORM SERVICES 11/21 UNIFORM SERVICES 440.61 $ 31519 12/14/2021 FINANCE STREETS ARAMARK UNIFORM SERVICES 11/21 UNIFORM SERVICES 1,472.80 $ 31519 12/14/2021 FINANCE SEWER OPS ARAMARK UNIFORM SERVICES 11/21 UNIFORM SERVICES 249.00 $

CHECK PAY DATE DEPARTMENT PAID FROM ORG ISSUED TO DESCRIPTION AMOUNT 31519 12/14/2021 FINANCE UB- WATER ARAMARK UNIFORM SERVICES 11/21 UNIFORM SERVICES 7.90 $ 31519 12/14/2021 FINANCE WATER OPS ARAMARK UNIFORM SERVICES 11/21 UNIFORM SERVICES 238.42 $ 31519 12/14/2021 FINANCE WATER QUALITY ARAMARK UNIFORM SERVICES 11/21 UNIFORM SERVICES 107.30 $ 31519 12/14/2021 FINANCE WWTP ARAMARK UNIFORM SERVICES 11/21 UNIFORM SERVICES 448.07 $ 31520 12/14/2021 WWTP WWTP BSK ASSOCIATES PERMIT COMPLIANCE LAB 351.00 $ 31521 12/14/2021 FINANCE WATER BANK OF NEW YORK MELLON WATER REVENUE REF BOND 2015 TRUSTEE FEE 1,060.00 $ 31521 12/14/2021 FINANCE SEWER Fund BANK OF NEW YORK MELLON WASTEWATER REVENUE REF BOND 2015 TRUSTEE 1,060.00 $ 31521 12/14/2021 FINANCE WATER DEBT SVS BANK OF NEW YORK MELLON WATER REVENUE REF BOND 2015 TRUSTEE FEE 1,060.00 $ 31521 12/14/2021 FINANCE WWTP BOND ADMIN BANK OF NEW YORK MELLON WASTEWATER REVENUE REF BOND 2015 TRUSTEE 1,060.00 $ 31522 12/14/2021 PD OPS PD OPS CA DEPARTMENT OF JUSTICE NOV 2021 BLOOD ALCOHOL ANALYSIS 560.00 $ 31523 12/14/2021 HR FACILITIES MAINT CONCENTRA MEDICAL CENTERS PRE-EMP PHYSICAL & AUDIOGRAM CHECK 28.95 $ 31523 12/14/2021 HR HR/RISK MGT CONCENTRA MEDICAL CENTERS PRE-EMPLOYMENT PHYSICAL 162.50 $ 31523 12/14/2021 HR HR/RISK MGT CONCENTRA MEDICAL CENTERS PRE-EMP PHYSICAL & AUDIOGRAM CHECK 113.50 $ 31524 12/14/2021 UB - WATER UB - GARBAGE DATAPROSE, LLC NOVEMBER 2021 BILLING 2,209.17 $ 31524 12/14/2021 UB - WATER UB - SEWER DATAPROSE, LLC NOVEMBER 2021 BILLING 2,209.17 $ 31524 12/14/2021 UB - WATER UB - WATER DATAPROSE, LLC NOVEMBER 2021 BILLING 4,418.36 $ 31525 12/14/2021 FIRE MEAS K - FIRE DIAMOND COMMUNICATIONS FIRE ALARM MONITORING 35.00 $ 31526 12/14/2021 WATER OPS WATER OPS J. W. MYERS INC. DIESEL FUEL - WELL 38 GENERATOR 1,352.18 $ 31527 12/14/2021 PD OPS MEAS K - PD KUSTOM SIGNALS, INC. LOCKABLE HOLSTER 7,134.53 $ 31527 12/14/2021 PD OPS PD OPS KUSTOM SIGNALS, INC. LOCKABLE HOLSTER 633.82 $ 31528 12/14/2021 FINANCE PD OPS MADERA COUNTY TREASURER 10/21 COUNTY'S PORTION OF PARKING PENALTIES PAID 1,009.50 $ 31529 12/14/2021 CITY ADMIN CITY MANAGER MADERA TRIBUNE REQUEST FOR PROPOSALS 110.50 $ 31529 12/14/2021 ENGINEERING LTF - STREETS MADERA TRIBUNE REQUEST FOR PROPOSALS 273.00 $ 31529 12/14/2021 HR HR/RISK MGT MADERA TRIBUNE PUBLIC NOTICE 182.00 $ 31529 12/14/2021 HR HR/RISK MGT MADERA TRIBUNE JOB RECRUITMENT AD - ADMIN ANALYST I 68.40 $ 31529 12/14/2021 HR HR/RISK MGT MADERA TRIBUNE JOB RECRUITMENT AD- ANIMAL CONTROL OFFICER 43.00 $ 31529 12/14/2021 PLANNING PLANNING MADERA TRIBUNE NOV 21 ZAP HEARING 198.25 $ 31530 12/14/2021 PD OPS PD OPS MADERA UNIFORM & ACCESSORIES RAZOR BODY ARMOR 968.84 $ 31531 12/14/2021 FINANCE SOLID WASTE MID VALLEY DISPOSAL INC. WASTE DISPOSAL SVS 11/21 369,201.80 $ 31532 12/14/2021 FINANCE AIRPORT OPS PACIFIC GAS & ELECTRIC 11/21 SERVICE 3819620697-3 63.80 $ 31532 12/14/2021 FINANCE AIRPORT OPS PACIFIC GAS & ELECTRIC 11/21 SERVICE 8126770647-1 219.43 $ 31532 12/14/2021 FINANCE AIRPORT OPS PACIFIC GAS & ELECTRIC 11/21 SERVICE 9920095153-3 100.02 $ 31532 12/14/2021 FINANCE AIRPORT OPS PACIFIC GAS & ELECTRIC 11/21 SERVICE 3533032414-2 1,200.19 $ 31532 12/14/2021 FINANCE AQUATICS PROGRM PACIFIC GAS & ELECTRIC 11/21 SERVICE 9920095153-3 1,005.22 $ 31532 12/14/2021 FINANCE CENTRAL ADMIN PACIFIC GAS & ELECTRIC 11/21 SERVICE 9920095153-3 66.61 $ 31532 12/14/2021 FINANCE CENTRAL ADMIN PACIFIC GAS & ELECTRIC 11/21 SERVICE 3533032414-2 964.37 $ 31532 12/14/2021 FINANCE COMM & REC PACIFIC GAS & ELECTRIC 11/21 SERVICE 8307681856-2 627.48 $ 31532 12/14/2021 FINANCE COMM & REC PACIFIC GAS & ELECTRIC 11/21 SERVICE 9920095153-3 1,000.45 $

CHECK PAY DATE DEPARTMENT PAID FROM ORG ISSUED TO DESCRIPTION AMOUNT 31532 12/14/2021 FINANCE COMM & REC PACIFIC GAS & ELECTRIC 11/21 SERVICE 3533032414-2 427.13 $ 31532 12/14/2021 FINANCE DRAINAGE PACIFIC GAS & ELECTRIC 11/21 SERVICE 9920095153-3 469.82 $ 31532 12/14/2021 FINANCE DRAINAGE PACIFIC GAS & ELECTRIC 11/21 SERVICE 3533032414-2 2,120.05 $ 31532 12/14/2021 FINANCE ENGINEERING PACIFIC GAS & ELECTRIC 11/21 SERVICE 2000655655-7 828.18 $ 31532 12/14/2021 FINANCE FACILITIES MAINT PACIFIC GAS & ELECTRIC 11/21 SERVICE 3642526071-2 60.46 $ 31532 12/14/2021 FINANCE FACILITIES MAINT PACIFIC GAS & ELECTRIC 11/21 SERVICE 8178280304-3 85.51 $ 31532 12/14/2021 FINANCE FACILITIES MAINT PACIFIC GAS & ELECTRIC 11/21 SERVICE 7949615676-5 18.20 $ 31532 12/14/2021 FINANCE FACILITIES MAINT PACIFIC GAS & ELECTRIC 11/21 SERVICE 3499945233-6 73.60 $ 31532 12/14/2021 FINANCE FACILITIES MAINT PACIFIC GAS & ELECTRIC 11/21 SERVICE 3352588453-3 95.58 $ 31532 12/14/2021 FINANCE FACILITIES MAINT PACIFIC GAS & ELECTRIC 11/21 SERVICE 9920095153-3 1,141.76 $ 31532 12/14/2021 FINANCE FACILITIES MAINT PACIFIC GAS & ELECTRIC 11/21 SERVICE 3533032414-2 23,989.97 $ 31532 12/14/2021 FINANCE FIRE PACIFIC GAS & ELECTRIC 11/21 SERVICE 2173157566-4 1,087.16 $ 31532 12/14/2021 FINANCE FIRE PACIFIC GAS & ELECTRIC 11/21 SERVICE 9920095153-3 109.16 $ 31532 12/14/2021 FINANCE FIRE PACIFIC GAS & ELECTRIC 11/21 SERVICE 3533032414-2 1,142.36 $ 31532 12/14/2021 FINANCE INTERMODAL BLDG PACIFIC GAS & ELECTRIC 11/21 SERVICE 3533032414-2 668.13 $ 31532 12/14/2021 FINANCE PARKING DIST OPS PACIFIC GAS & ELECTRIC 11/21 SERVICE 9920095153-3 147.86 $ 31532 12/14/2021 FINANCE PARKING DIST OPS PACIFIC GAS & ELECTRIC 11/21 SERVICE 3533032414-2 126.69 $ 31532 12/14/2021 FINANCE PARKS PACIFIC GAS & ELECTRIC 11/21 SERVICE 9920095153-3 599.47 $ 31532 12/14/2021 FINANCE PARKS PACIFIC GAS & ELECTRIC 11/21 SERVICE 3533032414-2 3,051.62 $ 31532 12/14/2021 FINANCE RECREATION PACIFIC GAS & ELECTRIC 11/21 SERVICE 9920095153-3 35.46 $ 31532 12/14/2021 FINANCE SEWER OPS PACIFIC GAS & ELECTRIC 11/21 SERVICE 9920095153-3 140.06 $ 31532 12/14/2021 FINANCE SEWER OPS PACIFIC GAS & ELECTRIC 11/21 SERVICE 3533032414-2 2,026.60 $ 31532 12/14/2021 FINANCE SOLID WASTE PACIFIC GAS & ELECTRIC 11/21 SERVICE 9920095153-3 68.10 $ 31532 12/14/2021 FINANCE SOLID WASTE PACIFIC GAS & ELECTRIC 11/21 SERVICE 3533032414-2 178.91 $ 31532 12/14/2021 FINANCE SRCITIZEN COMM PACIFIC GAS & ELECTRIC 11/21 SERVICE 9920095153-3 8.39 $ 31532 12/14/2021 FINANCE SRCITIZEN COMM PACIFIC GAS & ELECTRIC 11/21 SERVICE 3533032414-2 47.10 $ 31532 12/14/2021 FINANCE WATER OPS PACIFIC GAS & ELECTRIC 11/21 SERVICE 9651992016-7 143.58 $ 31532 12/14/2021 FINANCE WATER OPS PACIFIC GAS & ELECTRIC 11/21 SERVICE 9172110863-6 14,817.07 $ 31532 12/14/2021 FINANCE WATER OPS PACIFIC GAS & ELECTRIC 11/21 SERVICE 9920095153-3 7,922.64 $ 31532 12/14/2021 FINANCE WATER OPS PACIFIC GAS & ELECTRIC 11/21 SERVICE 3533032414-2 101,035.56 $ 31532 12/14/2021 FINANCE WWTP PACIFIC GAS & ELECTRIC 11/21 SERVICE 3533032414-2 91.96 $ 31532 12/14/2021 FINANCE ZONE 24 PACIFIC GAS & ELECTRIC 11/21 SERVICE 9920095153-3 17.60 $ 31532 12/14/2021 FINANCE ZONE 24 PACIFIC GAS & ELECTRIC 11/21 SERVICE 3533032414-2 10.94 $ 31532 12/14/2021 FINANCE ZONE 26 PACIFIC GAS & ELECTRIC 11/21 SERVICE 9920095153-3 9.53 $ 31532 12/14/2021 FINANCE ZONE 31A PACIFIC GAS & ELECTRIC 11/21 SERVICE 9920095153-3 19.08 $ 31532 12/14/2021 FINANCE ZONE 31A PACIFIC GAS & ELECTRIC 11/21 SERVICE 3533032414-2 30.89 $ 31532 12/14/2021 FINANCE ZONE 20B PACIFIC GAS & ELECTRIC 11/21 SERVICE 3533032414-2 10.18 $ 31532 12/14/2021 FINANCE ZONE 27B PACIFIC GAS & ELECTRIC 11/21 SERVICE 3533032414-2 11.02 $

CHECK PAY DATE DEPARTMENT PAID FROM ORG ISSUED TO DESCRIPTION AMOUNT 31532 12/14/2021 FINANCE ZONE 2 PACIFIC GAS & ELECTRIC 11/21 SERVICE 3533032414-2 54.06 $ 31532 12/14/2021 FINANCE ZONE 3 PACIFIC GAS & ELECTRIC 11/21 SERVICE 3533032414-2 41.50 $ 31532 12/14/2021 FINANCE ZONE 31B PACIFIC GAS & ELECTRIC 11/21 SERVICE 3533032414-2 30.89 $ 31532 12/14/2021 FINANCE ZONE 4 PACIFIC GAS & ELECTRIC 11/21 SERVICE 3533032414-2 11.13 $ 31532 12/14/2021 FINANCE ZONE 6A PACIFIC GAS & ELECTRIC 11/21 SERVICE 3533032414-2 63.90 $ 31532 12/14/2021 FINANCE ZONE 29C PACIFIC GAS & ELECTRIC 11/21 SERVICE 3533032414-2 11.18 $ 31532 12/14/2021 FINANCE ZONE 8 PACIFIC GAS & ELECTRIC 11/21 SERVICE 3533032414-2 65.50 $ 31532 12/14/2021 FINANCE ZONE 16 PACIFIC GAS & ELECTRIC 11/21 SERVICE 3533032414-2 22.81 $ 31532 12/14/2021 FINANCE ZONE 13 PACIFIC GAS & ELECTRIC 11/21 SERVICE 3533032414-2 110.98 $ 31532 12/14/2021 FINANCE PD OPS PACIFIC GAS & ELECTRIC 11/21 SERVICE 9920095153-3 2,680.14 $ 31533 12/14/2021 FINANCE FINANCE PHOENIX GROUP INFO SYS OCT 2021 CITATIONS 316.24 $ 31534 12/14/2021 FINANCE WATER OPS PITNEY BOWES, INC. POSTAGE MACHINE LEASE 10/01/21-12/31/21 271.23 $ 31534 12/14/2021 FINANCE WWTP PITNEY BOWES, INC. POSTAGE MACHINE LEASE 10/01/21-12/31/21 108.49 $ 31534 12/14/2021 FINANCE SOLID WASTE PITNEY BOWES, INC. POSTAGE MACHINE LEASE 10/01/21-12/31/21 54.24 $ 31535 12/14/2021 WWTP WWTP POLYDYNE INC. SLUDGE DEWATERING POLYMER 7,519.05 $ 31536 12/14/2021 WWTP WWTP SYNAGRO WEST, INC. BIOSOLIDS DISPOSAL 15,239.89 $ 31537 12/14/2021 PD OPS PD OPS THE RADAR SHOP RECERTIFIED RADAR UNITS 454.43 $ 31538 12/14/2021 PD OPS PD OPS TRANSUNION RISK & ALTERNATIVE DATA SOL. DATABASE ACCESS NOVEMBER 2021 184.00 $ 31539 12/14/2021 PURCHASING AIRPORT OPS US BANK CORPORATE PAYMENT SYSTEMS 11/21 CAL-CARD CHARGES 3,512.59 $ 31539 12/14/2021 PURCHASING BUILDING US BANK CORPORATE PAYMENT SYSTEMS 11/21 CAL-CARD CHARGES 1,377.23 $ 31539 12/14/2021 PURCHASING CENTRAL ADMIN US BANK CORPORATE PAYMENT SYSTEMS 11/21 CAL-CARD CHARGES 325.43 $ 31539 12/14/2021 PURCHASING CITY CLERK US BANK CORPORATE PAYMENT SYSTEMS 11/21 CAL-CARD CHARGES 259.99 $ 31539 12/14/2021 PURCHASING CITY COUNCIL US BANK CORPORATE PAYMENT SYSTEMS 11/21 CAL-CARD CHARGES 302.91 $ 31539 12/14/2021 PURCHASING CODEENF US BANK CORPORATE PAYMENT SYSTEMS 11/21 CAL-CARD CHARGES 628.47 $ 31539 12/14/2021 PURCHASING COMM & REC US BANK CORPORATE PAYMENT SYSTEMS 11/21 CAL-CARD CHARGES 64.51 $ 31539 12/14/2021 PURCHASING COMM PROMO US BANK CORPORATE PAYMENT SYSTEMS 11/21 CAL-CARD CHARGES 1,232.65 $ 31539 12/14/2021 PURCHASING COMPUTER MAINT US BANK CORPORATE PAYMENT SYSTEMS 11/21 CAL-CARD CHARGES 2,725.96 $ 31539 12/14/2021 PURCHASING DRAINAGE US BANK CORPORATE PAYMENT SYSTEMS 11/21 CAL-CARD CHARGES 1,330.48 $ 31539 12/14/2021 PURCHASING ENGINEERING US BANK CORPORATE PAYMENT SYSTEMS 11/21 CAL-CARD CHARGES 672.81 $ 31539 12/14/2021 PURCHASING FACILITIES MAINT US BANK CORPORATE PAYMENT SYSTEMS 11/21 CAL-CARD CHARGES 1,790.47 $ 31539 12/14/2021 PURCHASING FINANCE US BANK CORPORATE PAYMENT SYSTEMS 11/21 CAL-CARD CHARGES 2,243.92 $ 31539 12/14/2021 PURCHASING FIRE US BANK CORPORATE PAYMENT SYSTEMS 11/21 CAL-CARD CHARGES 7,940.98 $ 31539 12/14/2021 PURCHASING FLEETMAINT US BANK CORPORATE PAYMENT SYSTEMS 11/21 CAL-CARD CHARGES 22,687.27 $ 31539 12/14/2021 PURCHASING GENERAL FUND US BANK CORPORATE PAYMENT SYSTEMS 11/21 CAL-CARD CHARGES 5,765.39 $ 31539 12/14/2021 PURCHASING GRANT OVERSIGHT US BANK CORPORATE PAYMENT SYSTEMS 11/21 CAL-CARD CHARGES (178.58) $ 31539 12/14/2021 PURCHASING GRAFFITI ABATE US BANK CORPORATE PAYMENT SYSTEMS 11/21 CAL-CARD CHARGES 670.88 $ 31539 12/14/2021 PURCHASING HR/RISK MGT US BANK CORPORATE PAYMENT SYSTEMS 11/21 CAL-CARD CHARGES 890.34 $ 31539 12/14/2021 PURCHASING INTERMODAL BLDG US BANK CORPORATE PAYMENT SYSTEMS 11/21 CAL-CARD CHARGES 44.91 $

CHECK PAY DATE DEPARTMENT PAID FROM ORG ISSUED TO DESCRIPTION AMOUNT 31539 12/14/2021 PURCHASING LTF - STREETS US BANK CORPORATE PAYMENT SYSTEMS 11/21 CAL-CARD CHARGES 1,982.11 $ 31539 12/14/2021 PURCHASING MEASK - FIRE US BANK CORPORATE PAYMENT SYSTEMS 11/21 CAL-CARD CHARGES 2,112.74 $ 31539 12/14/2021 PURCHASING PARKS US BANK CORPORATE PAYMENT SYSTEMS 11/21 CAL-CARD CHARGES 12,899.76 $ 31539 12/14/2021 PURCHASING PARKSADMIN US BANK CORPORATE PAYMENT SYSTEMS 11/21 CAL-CARD CHARGES 1,217.20 $ 31539 12/14/2021 PURCHASING PLANNING US BANK CORPORATE PAYMENT SYSTEMS 11/21 CAL-CARD CHARGES 515.88 $ 31539 12/14/2021 PURCHASING STREETS US BANK CORPORATE PAYMENT SYSTEMS 11/21 CAL-CARD CHARGES 18,132.15 $ 31539 12/14/2021 PURCHASING RECREATION US BANK CORPORATE PAYMENT SYSTEMS 11/21 CAL-CARD CHARGES 307.43 $ 31539 12/14/2021 PURCHASING SEWER OPS US BANK CORPORATE PAYMENT SYSTEMS 11/21 CAL-CARD CHARGES 1,171.27 $ 31539 12/14/2021 PURCHASING SPORTS PROGRAM US BANK CORPORATE PAYMENT SYSTEMS 11/21 CAL-CARD CHARGES 23.77 $ 31539 12/14/2021 PURCHASING STREET CLEANING US BANK CORPORATE PAYMENT SYSTEMS 11/21 CAL-CARD CHARGES 156.48 $ 31539 12/14/2021 PURCHASING SUPPLAW ENF US BANK CORPORATE PAYMENT SYSTEMS 11/21 CAL-CARD CHARGES 2,558.44 $ 31539 12/14/2021 PURCHASING TIRE CLEAN UP US BANK CORPORATE PAYMENT SYSTEMS 11/21 CAL-CARD CHARGES 927.00 $ 31539 12/14/2021 PURCHASING TRANS - FIXED US BANK CORPORATE PAYMENT SYSTEMS 11/21 CAL-CARD CHARGES 2,608.98 $ 31539 12/14/2021 PURCHASING TRANS - DAR US BANK CORPORATE PAYMENT SYSTEMS 11/21 CAL-CARD CHARGES 1,916.32 $ 31539 12/14/2021 PURCHASING UB - GARBAGE US BANK CORPORATE PAYMENT SYSTEMS 11/21 CAL-CARD CHARGES 66.13 $ 31539 12/14/2021 PURCHASING UB - SEWER US BANK CORPORATE PAYMENT SYSTEMS 11/21 CAL-CARD CHARGES 66.13 $ 31539 12/14/2021 PURCHASING UB - WATER US BANK CORPORATE PAYMENT SYSTEMS 11/21 CAL-CARD CHARGES 132.24 $ 31539 12/14/2021 PURCHASING WATER CONSERV US BANK CORPORATE PAYMENT SYSTEMS 11/21 CAL-CARD CHARGES 878.09 $ 31539 12/14/2021 PURCHASING WATER OPS US BANK CORPORATE PAYMENT SYSTEMS 11/21 CAL-CARD CHARGES 18,717.06 $ 31539 12/14/2021 PURCHASING WATER QUALITY US BANK CORPORATE PAYMENT SYSTEMS 11/21 CAL-CARD CHARGES 571.20 $ 31539 12/14/2021 PURCHASING WWTP US BANK CORPORATE PAYMENT SYSTEMS 11/21 CAL-CARD CHARGES 19,903.59 $ 31539 12/14/2021 PURCHASING MEASK - PD US BANK CORPORATE PAYMENT SYSTEMS 11/21 CAL-CARD CHARGES 1,123.17 $ 31539 12/14/2021 PURCHASING CITY MANAGER US BANK CORPORATE PAYMENT SYSTEMS 11/21 CAL-CARD CHARGES 225.00 $ 31539 12/14/2021 PURCHASING FLEETACQUIS US BANK CORPORATE PAYMENT SYSTEMS 11/21 CAL-CARD CHARGES 1,004.00 $ 31539 12/14/2021 PURCHASING PURCHASING US BANK CORPORATE PAYMENT SYSTEMS 11/21 CAL-CARD CHARGES 147.20 $ 31539 12/14/2021 PURCHASING SPECIAL EVENTS US BANK CORPORATE PAYMENT SYSTEMS 11/21 CAL-CARD CHARGES 1,697.21 $ 31539 12/14/2021 PURCHASING PD OPS US BANK CORPORATE PAYMENT SYSTEMS 11/21 CAL-CARD CHARGES 6,119.49 $ 31540 12/14/2021 PW ADMIN WATER CONSERV OTP- REBATES TURF REPLACEMENT REBATE 1,710.00 $ 31541 12/14/2021 PW ADMIN WATER CONSERV OTP- REBATES TURF REPLACEMENT REBATE 3,000.00 $ 31542 12/14/2021 UB - WATER WATER OTP- UB REFUNDS UB TERMINATION REFUND 216 AUTUMN 58.79 $ 31543 12/14/2021 FINANCE WATER UTILITY OTP- UB REFUNDS UB TERMINATION REFUND 9925118 309.69 $ 31544 12/14/2021 FINANCE WATER UTILITY OTP- UB REFUNDS UB TERMINATION REFUND 676001 984.07 $ 31545 12/14/2021 UB - WATER WATER OTP- UB REFUNDS UB TERMINATION REFUND 508 N G 92.41 $ 31546 12/14/2021 UB - WATER WATER OTP- UB REFUNDS UB TERMINATION REFUND 215 S G 189.80 $ 31547 12/14/2021 UB - WATER WATER OTP- UB REFUNDS UB TERMINATION REFUND 524 ADELAIDE 150.06 $ 31548 12/14/2021 UB - WATER WATER OTP- UB REFUNDS UB TERMINATION REFUND 127 SANTA BONITA 235.75 $ 31549 12/14/2021 UB - WATER WATER OTP- UB REFUNDS UB TERMINATION REFUND 905 AUSTIN 122.02 $ 31550 12/14/2021 UB - WATER WATER OTP- UB REFUNDS UB TERMINATION REFUND 2250 RIVERVIEW 79.37 $

CHECK PAY DATE DEPARTMENT PAID FROM ORG ISSUED TO DESCRIPTION AMOUNT 31551 12/14/2021 UB - WATER WATER OTP- UB REFUNDS UB TERMINATION REFUND 1214 MERCED 61.27 $ 31552 12/14/2021 UB - WATER WATER OTP- UB REFUNDS UB TERMINATION REFUND 121 KREST 100.69 $ 31553 12/14/2021 UB - WATER WATER OTP- UB REFUNDS UB TERMINATION REFUND 321 N M 29.58 $ 31554 12/14/2021 UB - WATER WATER OTP- UB REFUNDS UB TERMINATION REFUND 1427 ALEXIS 129.48 $ 31555 12/14/2021 UB - WATER WATER OTP- UB REFUNDS UB TERMINATION REFUND 1631 UNIVERSITY 134.75 $ 31556 12/14/2021 UB - WATER WATER OTP- UB REFUNDS UB TERMINATION REFUND 977 PAPAYA 394.05 $ 31557 12/14/2021 UB - WATER WATER OTP- UB REFUNDS UB TERMINATION REFUND 305 FALL 259.71 $ 31558 12/14/2021 UB - WATER WATER OTP- UB REFUNDS UB TERMINATION REFUND 1112 DAVIS 489.23 $ 31559 12/14/2021 FINANCE WATER OTP- UB REFUNDS DEPOSIT FROM MAIS TO MUNIS 156.07 $ 31560 12/14/2021 UB - WATER WATER OTP- UB REFUNDS UB TERMINATION REFUND 207 S A 125.08 $ 31561 12/14/2021 UB - WATER WATER OTP- UB REFUNDS UB TERMINATION REFUND 1004 N D 246.79 $ 31562 12/14/2021 FINANCE WATER UTILITY OTP- UB REFUNDS UB TERMINATION REFUND 9892876 13.25 $ 31563 12/17/2021 ENGINEERING STORM DRAIN - SE CHICAGO TITLE COMPANY ESCROW- 035-080-026 - SD-P18 ADDITIONAL FEES 3,142.15 $ 31564 12/20/2021 FINANCE FINANCE ACRO SERVICE CORPORATION TEMP SERVICES - FINANCIAL SERVICES MANAGER 4,152.63 $ 31564 12/20/2021 PLANNING PLANNING ACRO SERVICE CORPORATION TEMP SERVICES - PLANNING 2,250.00 $ 31565 12/20/2021 FLEET FLEET MAINT HERITAGE-CRYSTAL CLEAN, INC. PARTS WASHER SERVICE 645.44 $ 31566 12/20/2021 PARKS ADMIN SPORTS PROGRAM J & D MANUFACTURING TINY TIKES SOCCER SHIRTS 273.87 $ 31567 12/20/2021 GRANTS FIRE HABITAT FOR HUMANITY FRESNO INC. CDBG 20-21 PAINT PROGRAM 70,353.82 $ 31568 12/20/2021 PD OPS PD OPS RAMIREZ, PRISCILLA PER DIEM - BASIC SCHOOL RESOURCE OFFICER 396.75 $ 31569 12/20/2021 CITY CLERK CITY CLERK GENERAL LOGISTICS SYSTEMS US INC OVERNIGHT MAIL TO CITY ATTORNEY 7.18 $ 31570 12/20/2021 FINANCE CITY MANAGER HINDERLITER, DE LLAMAS AND ASSOCIATES 2ND QTR 21/22 CONTRACT/AUDIT SALES TAX 15,596.37 $ 31570 12/20/2021 FINANCE CITY MANAGER HINDERLITER, DE LLAMAS AND ASSOCIATES QTR 2 2021 TRANSACTIONS TAX 600.00 $ 31571 12/20/2021 FIRE FIRE VAN DE POL ENTERPRISES, INC. FUEL CDF 11/01/21-11/15/21 761.14 $ 31572 12/20/2021 GRANTS CALTRANS - TRANSIT WSP USA INC. MADERA TRANSIT PLAN CONSULTANT 19,640.36 $ 31573 12/20/2021 WWTP WWTP JM SQUARED ASSOCIATES, IN.C INFLUENT PUMP PARTS 28,235.72 $ 31574 12/20/2021 HR HR/RISK MGT SALLY SWANSON ARCHITECTS, INC. ADA CONSULTANT 19,553.25 $ 31575 12/20/2021 PW ADMIN AIRPORT OPS LINDE GAS & EQUIPMENT INC CYLINDER DEMURRAGE 56.99 $ 31575 12/20/2021 PW ADMIN DRAINAGE LINDE GAS & EQUIPMENT INC CYLINDER DEMURRAGE 170.97 $ 31575 12/20/2021 PW ADMIN FLEET MAINT LINDE GAS & EQUIPMENT INC CYLINDER DEMURRAGE 85.49 $ 31575 12/20/2021 PW ADMIN SEWER OPS LINDE GAS & EQUIPMENT INC CYLINDER DEMURRAGE 85.49 $ 31575 12/20/2021 PW ADMIN WATER OPS LINDE GAS & EQUIPMENT INC CYLINDER DEMURRAGE 170.97 $ 31575 12/20/2021 PW ADMIN WWTP LINDE GAS & EQUIPMENT INC CYLINDER DEMURRAGE 85.49 $ 31576 12/20/2021 FLEET FLEET MAINT LACAL EQUIPMENT INC REPLACEMENT SWEEPER HEAD 6,561.26 $ 31578 12/20/2021 WATER WATER QUALITY DELLAVALLE LABORATORY,INC. WEEKLY SAMPLING 551.00 $ 31578 12/20/2021 WATER WATER QUALITY DELLAVALLE LABORATORY,INC. QUARTERLY SAMPLING 1,231.00 $ 31579 12/20/2021 FINANCE BUILDING AT&T 11/21 CALNET 3 SERVICE 9391026407 22.91 $ 31579 12/20/2021 FINANCE FIRE AT&T 11/21 CALNET 3 SERVICE 9391026402 22.91 $ 31580 12/20/2021 GRANTS INTERMODAL BLDG ARAMARK UNIFORM SERVICES JANITORIAL CLEANING/MATS - TRANSIT 1,527.16 $

CHECK PAY DATE DEPARTMENT PAID FROM ORG ISSUED TO DESCRIPTION AMOUNT 31581 12/20/2021 HR CITY MANAGER BLUE SHIELD OF CALIFORNIA CITY PAID RETIREE MED BILL 01/22 160.20 $ 31582 12/20/2021 HR HR/RISK MGT CA DEPARTMENT OF JUSTICE 11/21 LIVE SCANS 175.00 $ 31582 12/20/2021 PD OPS PD OPS CA DEPARTMENT OF JUSTICE NOV 2021 FINGERPRINTING 384.00 $ 31583 12/20/2021 WWTP WWTP CALIFORNIA CLIMATE CONTROL, INC. HVAC MAINTENANCE 48.50 $ 31584 12/20/2021 FINANCE BUILDING COMCAST CITY INTERNET CONNECTION NOV 21 63.70 $ 31584 12/20/2021 FINANCE CITY ATTORNEY COMCAST CITY INTERNET CONNECTION NOV 21 18.85 $ 31584 12/20/2021 FINANCE CITY CLERK COMCAST CITY INTERNET CONNECTION NOV 21 18.85 $ 31584 12/20/2021 FINANCE CODE ENF COMCAST CITY INTERNET CONNECTION NOV 21 135.46 $ 31584 12/20/2021 FINANCE COMM & REC COMCAST CITY INTERNET CONNECTION NOV 21 90.61 $ 31584 12/20/2021 FINANCE COMPUTER MAINT COMCAST CITY INTERNET CONNECTION NOV 21 36.92 $ 31584 12/20/2021 FINANCE ENGINEERING COMCAST CITY INTERNET CONNECTION NOV 21 126.49 $ 31584 12/20/2021 FINANCE FACILITIES MAINT COMCAST CITY INTERNET CONNECTION NOV 21 27.82 $ 31584 12/20/2021 FINANCE FINANCE COMCAST CITY INTERNET CONNECTION NOV 21 99.58 $ 31584 12/20/2021 FINANCE FLEET MAINT COMCAST CITY INTERNET CONNECTION NOV 21 18.98 $ 31584 12/20/2021 FINANCE GRANT OVERSIGHT COMCAST CITY INTERNET CONNECTION NOV 21 36.92 $ 31584 12/20/2021 FINANCE HR/RISK MGT COMCAST CITY INTERNET CONNECTION NOV 21 36.92 $ 31584 12/20/2021 FINANCE PARKS COMCAST CITY INTERNET CONNECTION NOV 21 45.76 $ 31584 12/20/2021 FINANCE PARKS ADMIN COMCAST CITY INTERNET CONNECTION NOV 21 36.79 $ 31584 12/20/2021 FINANCE PLANNING COMCAST CITY INTERNET CONNECTION NOV 21 45.50 $ 31584 12/20/2021 FINANCE STREETS COMCAST CITY INTERNET CONNECTION NOV 21 45.76 $ 31584 12/20/2021 FINANCE RECREATION COMCAST CITY INTERNET CONNECTION NOV 21 54.73 $ 31584 12/20/2021 FINANCE SEWER OPS COMCAST CITY INTERNET CONNECTION NOV 21 32.37 $ 31584 12/20/2021 FINANCE SOLID WASTE COMCAST CITY INTERNET CONNECTION NOV 21 36.79 $ 31584 12/20/2021 FINANCE SRCITIZEN COMM COMCAST CITY INTERNET CONNECTION NOV 21 36.79 $ 31584 12/20/2021 FINANCE UB- GARBAGE COMCAST CITY INTERNET CONNECTION NOV 21 30.16 $ 31584 12/20/2021 FINANCE UB- SEWER COMCAST CITY INTERNET CONNECTION NOV 21 30.16 $ 31584 12/20/2021 FINANCE UB- WATER COMCAST CITY INTERNET CONNECTION NOV 21 59.28 $ 31584 12/20/2021 FINANCE WATER OPS COMCAST CITY INTERNET CONNECTION NOV 21 41.34 $ 31584 12/20/2021 FINANCE WATER QUALITY COMCAST CITY INTERNET CONNECTION NOV 21 18.98 $ 31584 12/20/2021 FINANCE WWTP COMCAST CITY INTERNET CONNECTION NOV 21 27.82 $ 31584 12/20/2021 FINANCE CITY MANAGER COMCAST CITY INTERNET CONNECTION NOV 21 18.85 $ 31584 12/20/2021 FINANCE PURCHASING COMCAST CITY INTERNET CONNECTION NOV 21 27.82 $ 31585 12/20/2021 PURCHASING UB - GARBAGE CORELOGIC INFORMATION SOLUTIONS INC METRO SCAN SERVICES NOV 2021 37.50 $ 31585 12/20/2021 PURCHASING UB - SEWER CORELOGIC INFORMATION SOLUTIONS INC METRO SCAN SERVICES NOV 2021 37.50 $ 31585 12/20/2021 PURCHASING UB - WATER CORELOGIC INFORMATION SOLUTIONS INC METRO SCAN SERVICES NOV 2021 75.00 $ 31586 12/20/2021 FINANCE UB- GARBAGE DATAPROSE, LLC DEC 2021 NEWSLETTER 295.79 $ 31586 12/20/2021 FINANCE UB- SEWER DATAPROSE, LLC DEC 2021 NEWSLETTER 295.79 $ 31586 12/20/2021 FINANCE UB- WATER DATAPROSE, LLC DEC 2021 NEWSLETTER 591.59 $

CHECK PAY DATE DEPARTMENT PAID FROM ORG ISSUED TO DESCRIPTION AMOUNT 31587 12/20/2021 PARKS COMM & REC DIAMOND COMMUNICATIONS SECURITY ALARM MONITORING 213.00 $ 31587 12/20/2021 PARKS COMM & REC DIAMOND COMMUNICATIONS PAC FIRE ALARM INSPECTION 657.50 $ 31587 12/20/2021 PARKS ADMIN COMM & REC DIAMOND COMMUNICATIONS INSTALL ALARM - FRANK BERGON CENTER 2,831.00 $ 31587 12/20/2021 SEWER OPS SEWER OPS DIAMOND COMMUNICATIONS SECURITY ALARM MONITORING 405.00 $ 31588 12/20/2021 ENGINEERING GAS TAX - STREET EMMETT'S EXCAVATION, INC. CONSTRUCTION SERVICES, GENERAL 718,631.78 $ 31589 12/20/2021 GRANTS SB1 - GOOD REPAIR FASTENAL COMPANY ANCHOR BOLTS FOR BUS STOP SIGNAGE 134.06 $ 31590 12/20/2021 ENGINEERING ENGINEERING FEDERAL EXPRESS EXPRESS SHIPPING 71.95 $ 31591 12/20/2021 FINANCE WATER CONSERV CITY OF MADERA DISHWASHER REPLACEMENT REBATE - 9910518 200.00 $ 31591 12/20/2021 FINANCE WATER CONSERV CITY OF MADERA DISHWASHER REPLACEMENT REBATE - 3533071 200.00 $ 31591 12/20/2021 FINANCE WATER CONSERV CITY OF MADERA TOILET REPLACEMENT REBATE - 4372002 16,400.00 $ 31591 12/20/2021 FINANCE WATER CONSERV CITY OF MADERA TOILET REPLACEMENT REBATE - 9900549 100.00 $ 31591 12/20/2021 GRANTS INTERMODAL BLDG CITY OF MADERA 12/21 UTILITY SERVICE 3040421 61.37 $ 31591 12/20/2021 GRANTS INTERMODAL BLDG CITY OF MADERA 12/21 UTILITY SERVICE 3040441 176.99 $ 31591 12/20/2021 GRANTS INTERMODAL BLDG CITY OF MADERA 12/21 UTILITY SERVICE 3040431 78.57 $ 31592 12/20/2021 CITY CLERK CITY CLERK MADERA TRIBUNE PUBLICATION OF ORDINANCE 981 CS 1,677.00 $ 31592 12/20/2021 CITY CLERK CITY CLERK MADERA TRIBUNE PUBLICATION OF ORDINANCE 979 CS 481.00 $ 31592 12/20/2021 CITY CLERK CITY CLERK MADERA TRIBUNE PUBLICATION OF ORDINANCE 980 CS 1,072.50 $ 31592 12/20/2021 PLANNING PLANNING MADERA TRIBUNE DEC PC 10 DAY NOTICE 520.00 $ 31593 12/20/2021 FLEET CODE ENF MADERA UNIFIED SCHOOL DISTRICT CNG FUEL USAGE - NOV 2021 11.64 $ 31593 12/20/2021 FLEET ENGINEERING MADERA UNIFIED SCHOOL DISTRICT CNG FUEL USAGE - NOV 2021 18.03 $ 31593 12/20/2021 FLEET PARKS MADERA UNIFIED SCHOOL DISTRICT CNG FUEL USAGE - NOV 2021 166.79 $ 31593 12/20/2021 FLEET STREETS MADERA UNIFIED SCHOOL DISTRICT CNG FUEL USAGE - NOV 2021 167.20 $ 31594 12/20/2021 FINANCE SOLID WASTE MID VALLEY DISPOSAL INC. WASTE DISPOSAL SVS 12/21 378,161.32 $ 31595 12/20/2021 FINANCE CFD 2005-1 WILLDAN FINANCIAL SERVICES CDF 2015-1 & 2006-1 ADMIN FEE 01/22 1,436.10 $ 31595 12/20/2021 FINANCE CFD 2006-1 WILLDAN FINANCIAL SERVICES CDF 2015-1 & 2006-1 ADMIN FEE 01/22 1,014.52 $ 31596 12/20/2021 ENGINEERING FAU CMAQ NATIONAL DATA & SURVEYING SERVICES TURNING MOVEMENT COUNTS 2,800.00 $ 31596 12/20/2021 ENGINEERING LTF - STREETS NATIONAL DATA & SURVEYING SERVICES TURNING MOVEMENT COUNTS 2,800.00 $ 31597 12/20/2021 FINANCE FACILITIES MAINT PACIFIC GAS & ELECTRIC 11/21 SERVICE 5207933925-6 15.57 $ 31597 12/20/2021 FINANCE FACILITIES MAINT PACIFIC GAS & ELECTRIC 11/21 SERVICE 9787342989-4 113.33 $ 31597 12/20/2021 FINANCE FACILITIES MAINT PACIFIC GAS & ELECTRIC 11/21 SERVICE 5225647713-5 15.28 $ 31597 12/20/2021 FINANCE FACILITIES MAINT PACIFIC GAS & ELECTRIC 11/21 SERVICE 1598348280-1 67.50 $ 31597 12/20/2021 FINANCE PARKS PACIFIC GAS & ELECTRIC 11/21 SERVICE 8675479583-8 43.88 $ 31597 12/20/2021 FINANCE ZONE 43A PACIFIC GAS & ELECTRIC 11/21 SERVICE 6948316261-1 45.33 $ 31597 12/20/2021 FINANCE PD OPS PACIFIC GAS & ELECTRIC 11/21 SERVICE 1715785853-5 740.04 $ 31598 12/20/2021 ENGINEERING MEAST - RTP AVISON CONSTRUCTION INC 20/21 3R & ADA STATE PROJECT LLPSB1 5157(120) 175,489.07 $ 31598 12/20/2021 ENGINEERING SB1-LPP AVISON CONSTRUCTION INC 20/21 3R & ADA STATE PROJECT LLPSB1 5157(120) 175,489.08 $ 31599 12/20/2021 PD OPS SUPP LAW ENF PROFORCE FIREARMS 6,781.64 $ 31600 12/20/2021 ENGINEERING AIRPORT OPS PROVOST & PRITCHARD CONSULTING PROFESSIONAL ENGINEERING SERVICES 3,025.10 $

CHECK PAY DATE DEPARTMENT PAID FROM ORG ISSUED TO DESCRIPTION AMOUNT 31600 12/20/2021 PW ADMIN WATER OPS PROVOST & PRITCHARD CONSULTING PROFESSIONAL ENGINEERING SERVICES UWMP $ 5,646.75 31601 12/20/2021 PW ADMIN AIRPORT OPS REINARD W. BRANDLEY CONSULTING PROFESSIONAL ENGINEERING SERVICES - ACIP $ 1,518.75 31602 12/20/2021 FIRE MEAS K - FIRE SCHOETTLER TIRE, INC. REAR TIRES (4) FOR TRUCK 58 $ 3,790.00 31603 12/20/2021 STREETS STREETS SEAL RITE PAVING ASPHALT PATCHING $ 17,837.80 31604 12/20/2021 STREETS STREETS SEAL RITE PAVING ASPHALT PATCHING $ 7,429.49 31605 12/20/2021 ENGINEERING RSTP - FED EX SEAL RITE PAVING TS-29 STADIUM/GARY PED HYBRID BEACON CITY $ 23,293.89 31606 12/20/2021 PW ADMIN DRAINAGE STATE WATER RESOURCES CONTROL BOARD ANNUAL PERMIT FEE - FAC ID: 5F20M2000198 $ 26,498.00 31606 12/20/2021 WWTP WWTP STATE WATER RESOURCES CONTROL BOARD ANNUAL PERMIT FEE - FAC ID: 5C200101001 $ 49,560.00 31607 12/20/2021 PW ADMIN WATER CONSERV OTP- REBATES TURF REPLACEMENT REBATE $ 3,000.00 31608 12/20/2021 PW ADMIN WATER CONSERV OTP- REBATES TURF REPLACEMENT REBATE $ 2,320.00 31609 12/20/2021 UB - WATER WATER OTP- UB REFUNDS UB TERMINATION REFUND 119 SANTA CRUZ $ 64.92 31610 12/20/2021 UB - WATER WATER OTP- UB REFUNDS UB TERMINATION REFUND 1337 NOREEN $ 66.48 31611 12/20/2021 UB - WATER WATER OTP- UB REFUNDS UB TERMINATION REFUND 1570 PRINCETON $ 110.55 31612 12/20/2021 UB - WATER WATER OTP- UB REFUNDS UB TERMINATION REFUND 1450 COLOMBARD $ 234.03 31613 12/20/2021 UB - WATER WATER OTP- UB REFUNDS UB TERMINATION REFUND 1354 SENECA $ 102.00 31614 12/20/2021 FINANCE WATER UTILITY OTP- UB REFUNDS UB TERMINATION REFUND 10000197 $ 25.08 31615 12/20/2021 UB - WATER WATER OTP- UB REFUNDS UB TERMINATION REFUND 102 RANCHO MIRAGE $ 133.34 31616 12/20/2021 FINANCE WATER OTP- UB REFUNDS DEPOSIT FROM MAIS TO MUNIS $ 159.62 31617 12/20/2021 UB - WATER WATER OTP- UB REFUNDS UB TERMINATION REFUND 2804 HOLIDAY $ 850.93 31618 12/20/2021 UB - WATER WATER OTP- UB REFUNDS UB TERMINATION REFUND 200 WILLIAMS $ 144.68 31619 12/20/2021 UB - WATER WATER OTP- UB REFUNDS UB TERMINATION REFUND 208 E SOUTH $ 193.15 31620 12/22/2021 WWTP WWTP TERRAFORM POWER, LLC. SOLAR ELECTRIC UTILITIES NOV 2021 $ 14,895.87 31621 12/22/2021 FINANCE PAYROLL TRUST COURT ORDERED DEBT COLLECTIONS COURT ORDERED DEBT COLLECTION $ 104.86 31622 12/22/2021 FINANCE PAYROLL TRUST CA DEPARTMENT OF CHILD SUPPORT CHILD SUPPORT DEDUCTIONS $ 1,105.34 31623 12/22/2021 PW ADMIN PD OPS PRESTIGE CUSTOM GLASS REPLACE GLASS $ 490.00 31624 12/22/2021 FINANCE PAYROLL TRUST MADERA CO SHERIFF-CIVIL DIVISION SHERIFF GARNISHMENT ORDER $ 825.31 31625 12/22/2021 ENGINEERING ENGINEERING GENERAL LOGISTICS SYSTEMS US INC OVERNIGHT SHIPPING $ 7.59 31626 12/22/2021 CITY ADMIN CITY ATTORNEY COLANTUONO, HIGHSMITH & WHATLEY, PC SPECIALIZED LEGAL SERVICES FOR PROP 218 $ 609.89 31627 12/22/2021 FINANCE FINANCE HINDERLITER, DE LLAMAS AND ASSOCIATES 21/22 ACFR STATISTICAL PKG $ 695.00 31628 12/22/2021 CITY ADMIN ENGINEERING SIJ HOLDINGS LLC RECRUITMENT ADS $ 862.80 31628 12/22/2021 CITY ADMIN PLANNING SIJ HOLDINGS LLC RECRUITMENT ADS $ 829.92 31628 12/22/2021 CITY ADMIN WWTP SIJ HOLDINGS LLC RECRUITMENT ADS $ 862.80 31628 12/22/2021 CITY ADMIN CITY MANAGER SIJ HOLDINGS LLC RECRUITMENT ADS $ 848.70 31628 12/22/2021 CITY ADMIN PURCHASING SIJ HOLDINGS LLC RECRUITMENT ADS $ 848.70 31629 12/22/2021 PD OPS GENERAL FUND CITY OF LEMOORE CA LAW ENFORCEMENT ASSOCIATION DUES $ 25.00 31629 12/22/2021 PD OPS PD OPS CITY OF LEMOORE CA LAW ENFORCEMENT ASSOCIATION DUES $ 25.00 31630 12/22/2021 PD OPS PD OPS CORBIN & ASSOCIATES STUDENT RESOURCE OFFICER COURSE $ 385.00 31631 12/22/2021 FINANCE AIRPORT OPS AT&T 11/21 SERVICE 831-000-6408-576 $ 589.42

CHECK PAY DATE DEPARTMENT PAID FROM ORG ISSUED TO DESCRIPTION AMOUNT 31631 12/22/2021 FINANCE BUILDING AT&T 11/21 SERVICE 831-000-6408-576 119.94 $ 31631 12/22/2021 FINANCE CITY ATTORNEY AT&T 11/21 SERVICE 831-000-6408-576 39.07 $ 31631 12/22/2021 FINANCE CITY CLERK AT&T 11/21 SERVICE 831-000-6408-576 32.90 $ 31631 12/22/2021 FINANCE CODE ENF AT&T 11/21 SERVICE 831-000-6408-576 657.28 $ 31631 12/22/2021 FINANCE COMM & REC AT&T 11/21 SERVICE 831-000-6408-576 1,836.12 $ 31631 12/22/2021 FINANCE COMPUTER MAINT AT&T 11/21 SERVICE 831-000-6408-576 124.05 $ 31631 12/22/2021 FINANCE ENGINEERING AT&T 11/21 SERVICE 831-000-6408-576 275.52 $ 31631 12/22/2021 FINANCE FINANCE AT&T 11/21 SERVICE 831-000-6408-576 93.90 $ 31631 12/22/2021 FINANCE FIRE AT&T 11/21 SERVICE 831-000-6408-576 1,179.53 $ 31631 12/22/2021 FINANCE GRANT OVERSIGHT AT&T 11/21 SERVICE 831-000-6408-576 115.14 $ 31631 12/22/2021 FINANCE HR/RISK MGT AT&T 11/21 SERVICE 831-000-6408-576 78.13 $ 31631 12/22/2021 FINANCE PLANNING AT&T 11/21 SERVICE 831-000-6408-576 100.75 $ 31631 12/22/2021 FINANCE UB- GARBAGE AT&T 11/21 SERVICE 831-000-6408-576 228.91 $ 31631 12/22/2021 FINANCE UB- SEWER AT&T 11/21 SERVICE 831-000-6408-576 228.92 $ 31631 12/22/2021 FINANCE UB- WATER AT&T 11/21 SERVICE 831-000-6408-576 457.83 $ 31631 12/22/2021 FINANCE CITY MANAGER AT&T 11/21 SERVICE 831-000-6408-576 39.07 $ 31631 12/22/2021 FINANCE PD OPS AT&T 11/21 SERVICE 831-000-6408-576 657.28 $ 31632 12/22/2021 HR CITY MANAGER BLUE SHIELD OF CALIFORNIA CITY PAID RETIREE MED BILL 01/22 207.00 $ 31633 12/22/2021 HR AIRPORT OPS CSJVRMA 3RD QTR DEPOSIT PREMIUM & WC RETRO ADJ 15,835.96 $ 31633 12/22/2021 HR CENTRAL ADMIN CSJVRMA 3RD QTR DEPOSIT PREMIUM & WC RETRO ADJ 68,767.13 $ 31633 12/22/2021 HR FIRE CSJVRMA 3RD QTR DEPOSIT PREMIUM & WC RETRO ADJ 4,555.55 $ 31633 12/22/2021 HR FLEET MAINT CSJVRMA 3RD QTR DEPOSIT PREMIUM & WC RETRO ADJ 5,857.14 $ 31633 12/22/2021 HR INS/RISK MGT CSJVRMA 3RD QTR DEPOSIT PREMIUM & WC RETRO ADJ 23,077.00 $ 31633 12/22/2021 HR INTERMODAL BLDG CSJVRMA 3RD QTR DEPOSIT PREMIUM & WC RETRO ADJ 433.86 $ 31633 12/22/2021 HR PARKS CSJVRMA 3RD QTR DEPOSIT PREMIUM & WC RETRO ADJ 216.93 $ 31633 12/22/2021 HR PAYROLL TRUST CSJVRMA 3RD QTR DEPOSIT PREMIUM & WC RETRO ADJ 340,436.00 $ 31633 12/22/2021 HR STREETS CSJVRMA 3RD QTR DEPOSIT PREMIUM & WC RETRO ADJ 1,301.59 $ 31633 12/22/2021 HR SEWER OPS CSJVRMA 3RD QTR DEPOSIT PREMIUM & WC RETRO ADJ 5,857.14 $ 31633 12/22/2021 HR SOLID WASTE CSJVRMA 3RD QTR DEPOSIT PREMIUM & WC RETRO ADJ 3,904.74 $ 31633 12/22/2021 HR STREET CLEANING CSJVRMA 3RD QTR DEPOSIT PREMIUM & WC RETRO ADJ 1,084.66 $ 31633 12/22/2021 HR WATER OPS CSJVRMA 3RD QTR DEPOSIT PREMIUM & WC RETRO ADJ 32,105.79 $ 31633 12/22/2021 HR WWTP CSJVRMA 3RD QTR DEPOSIT PREMIUM & WC RETRO ADJ 64,211.58 $ 31633 12/22/2021 HR PD OPS CSJVRMA 3RD QTR DEPOSIT PREMIUM & WC RETRO ADJ 12,798.93 $ 31634 12/22/2021 CITY ADMIN GENERAL FUND CNA SURETY PUBLIC OFFICIAL BOND - 2022 2,187.50 $ 31634 12/22/2021 CITY ADMIN CITY MANAGER CNA SURETY PUBLIC OFFICIAL BOND - 2022 1,312.50 $ 31635 12/22/2021 FINANCE PAYROLL TRUST COLONIAL LIFE & ACCIDENT INSURANCE CO EE LIFE INSURANCE 882.26 $ 31636 12/22/2021 GRANTS BUILDING COMMUNITY ACTION PRTNRSHP OF MADERA CDBG 20/21 NOVEMBER 2021 778.46 $ 31636 12/22/2021 GRANTS BUILDING COMMUNITY ACTION PRTNRSHP OF MADERA FRESNO/MADERA CONTINUUM OF CARE 10/21 817.20 $

CHECK PAY DATE DEPARTMENT PAID FROM ORG ISSUED TO DESCRIPTION AMOUNT 31637 12/22/2021 BUILDING BUILDING FIRE SAFETY SOLUTIONS, LLC FIRE PROTECTION SVS 12/1/21-12/15/21 13,220.00 $ 31638 12/22/2021 ENGINEERING WATER CAPITAL KRAZAN & ASSOCIATES, INC. SAMPLING AND SAMPLE PREPARATION SERVICES 1,520.00 $ 31639 12/22/2021 WWTP WWTP MADERA CO. ENVIRONMENTAL HEALTH DEPT WWTP OPERATING PERMITS 838.00 $ 31640 12/22/2021 FINANCE PAYROLL TRUST N.P.C.-ORCHARD TRUST COMPANY EE DEFERRED COMP CONTRIBUTIONS 1,291.70 $ 31641 12/22/2021 FINANCE PAYROLL TRUST N.P.C.-ORCHARD TRUST COMPANY EE DEFERRED COMP CONTRIBUTIONS 8,725.50 $ 31642 12/22/2021 ENGINEERING CDBGPUB IMP PETERS ENGINEERING GROUP TS-29 ENGINEERING SERVICES FOR PED HYBRID 4,095.00 $ 31643 12/22/2021 HR SEWER OPS REGENCE BLUECROSS BLUESHIELD OF UT CITY PAID RETIREE PRESCRIPTION 01/22 56.00 $ 31643 12/22/2021 HR WATER OPS REGENCE BLUECROSS BLUESHIELD OF UT CITY PAID RETIREE PRESCRIPTION 01/22 56.00 $ 31644 12/22/2021 ENGINEERING WATER OPS SJVAPCD PERMIT TRANSFER 32.00 $ 31645 12/22/2021 FINANCE PAYROLL TRUST STATE OF CALIFORNIA FRANCHISE TAX DEDUCTIONS 420.11 $ 31646 12/22/2021 FINANCE PAYROLL TRUST STATE OF CALIFORNIA FRANCHISE TAX DEDUCTIONS 836.73 $ 31647 12/22/2021 FINANCE PAYROLL TRUST VANTAGEPOINT TRANSFER AGENTS-457 EE DEFERRED COMP CONTRIBUTIONS 23,396.72 $ 31648 12/22/2021 UB - WATER WATER OTP- UB REFUNDS UB TERMINATION REFUND 903 KIWI 13.49 $ 31649 01/03/2022 GRANTS PDOPS PEQUENOS EMPRESARIOS CDBG 21-22 JULY INVOICE 2,453.24 $ 31650 01/03/2022 FINANCE FINANCE ACRO SERVICE CORPORATION TEMP SERVICES - FINANCIAL SERVICES MANAGER 5,019.00 $ 31650 01/03/2022 PLANNING PLANNING ACRO SERVICE CORPORATION TEMP SERVICES - PLANNING 6,675.00 $ 31651 01/03/2022 IS COMPUTER MAINT CUBIC CORPORATION AND SUBSIDIARIES CUBIC SOFTWARE 265.00 $ 31651 01/03/2022 IS COMPUTER MAINT CUBIC CORPORATION AND SUBSIDIARIES CUBIC SOFTWARE 265.00 $ 31652 01/03/2022 PARKS PARKING DIST OPS ELITE MAINTENANCE AND TREE SERVICE 12/21 DOWNTOWN MAINTENANCE-GROUP #1 455.00 $ 31652 01/03/2022 PARKS PARKS ELITE MAINTENANCE AND TREE SERVICE 12/21 NON-MEDIAN MAINTENANCE-GROUP #2 5,070.00 $ 31652 01/03/2022 PARKS MEDIAN LANDS ELITE MAINTENANCE AND TREE SERVICE 12/21 MEDIAN MAINTENANCE-GROUP #3 11,215.00 $ 31653 01/03/2022 IS COMPUTER MAINT NORTHWIND VENTURES, INC. MANAGEENGINE RENEWAL 3,480.00 $ 31654 01/03/2022 IS COMPUTER MAINT KNOWBE4, INC. SECURITY SOFTWARE 2,495.00 $ 31655 01/03/2022 IS COMPUTER MAINT US CAD HOLDINGS LLC BLUEBEAM LICENSES 5,698.80 $ 31656 01/03/2022 HR INS/RISK MGT NAVIA BENEFIT SOLUTIONS INC MERP MEDICAL CLAIMS 4,465.42 $ 31657 01/03/2022 PW ADMIN WATER OPS JANET MACIEL CHRISTMAS PARADE FLOAT DECORATIONS 1,915.50 $ 31658 01/03/2022 WWTP WWTP DELLAVALLE LABORATORY,INC. PERMIT COMPLIANCE LAB 6,244.00 $ 31659 01/03/2022 FINANCE COMM & REC AT&T 11/21 CALNET 3 SERVICE 9391026396 238.25 $ 31659 01/03/2022 FINANCE MEAS K - FIRE AT&T 12/21 CALNET 3 SERVICE 9391068734 46.64 $ 31659 01/03/2022 FINANCE SRCITIZEN COMM AT&T 11/21 CALNET 3 SERVICE 9391026403 25.78 $ 31659 01/03/2022 FINANCE SRCITIZEN COMM AT&T 11/21 CALNET 3 SERVICE 9391026398 22.91 $ 31659 01/03/2022 FINANCE PD OPS AT&T 11/21 CALNET 3 SERVICE 9391059143 1,096.86 $ 31659 01/03/2022 FINANCE PD OPS AT&T 11/21 CALNET 3 SERVICE 9391026401 22.91 $ 31660 01/03/2022 FINANCE BUILDING AT&T 11/21 FIRSTNET SERVICE 287302656036 49.16 $ 31660 01/03/2022 FINANCE CITY CLERK AT&T 11/21 FIRSTNET SERVICE 287302656036 88.24 $ 31660 01/03/2022 FINANCE CITY COUNCIL AT&T 11/21 FIRSTNET SERVICE 287302656036 281.68 $ 31660 01/03/2022 FINANCE CODE ENF AT&T 11/21 FIRSTNET SERVICE 287302656036 49.16 $ 31660 01/03/2022 FINANCE COMPUTER MAINT AT&T 11/21 FIRSTNET SERVICE 287302656036 378.16 $

CHECK PAY DATE DEPARTMENT PAID FROM ORG ISSUED TO DESCRIPTION AMOUNT 31660 01/03/2022 FINANCE ENGINEERING AT&T 11/21 FIRSTNET SERVICE 287302656036 176.48 $ 31660 01/03/2022 FINANCE FACILITIES MAINT AT&T 11/21 FIRSTNET SERVICE 287302656036 598.76 $ 31660 01/03/2022 FINANCE FINANCE AT&T 11/21 FIRSTNET SERVICE 287302656036 142.44 $ 31660 01/03/2022 FINANCE FLEET MAINT AT&T 11/21 FIRSTNET SERVICE 287302656036 44.12 $ 31660 01/03/2022 FINANCE HR/RISK MGT AT&T 11/21 FIRSTNET SERVICE 287302656036 49.16 $ 31660 01/03/2022 FINANCE PARKS AT&T 11/21 FIRSTNET SERVICE 287302656036 49.16 $ 31660 01/03/2022 FINANCE STREETS AT&T 11/21 FIRSTNET SERVICE 287302656036 49.16 $ 31660 01/03/2022 FINANCE WWTP AT&T 11/21 FIRSTNET SERVICE 287302656036 49.16 $ 31660 01/03/2022 FINANCE MEAS K - PD AT&T 11/21 FIRSTNET SERVICE 287302656036 89.40 $ 31660 01/03/2022 FINANCE CITY MANAGER AT&T 11/21 FIRSTNET SERVICE 287302656036 49.16 $ 31660 01/03/2022 FINANCE PD OPS AT&T 11/21 FIRSTNET SVS 287300735068 40.24 $ 31660 01/03/2022 FINANCE PD OPS AT&T 11/21 FIRSTNET SERVICE 287302965625 4,739.28 $ 31661 01/03/2022 ENGINEERING ENGINEERING AKEL ENGINEERING GROUP, INC. CONSULTING SERVICES 5,202.50 $ 31662 01/03/2022 PURCHASING AIRPORT OPS CANON FINANCIAL SERVICES COPIER LEASE NOV 2021 26.64 $ 31662 01/03/2022 PURCHASING BUILDING CANON FINANCIAL SERVICES COPIER LEASE NOV 2021 7.74 $ 31662 01/03/2022 PURCHASING CITY ATTORNEY CANON FINANCIAL SERVICES COPIER LEASE NOV 2021 0.87 $ 31662 01/03/2022 PURCHASING CITY CLERK CANON FINANCIAL SERVICES COPIER LEASE NOV 2021 99.99 $ 31662 01/03/2022 PURCHASING CODEENF CANON FINANCIAL SERVICES COPIER LEASE NOV 2021 105.67 $ 31662 01/03/2022 PURCHASING COMPUTER MAINT CANON FINANCIAL SERVICES COPIER LEASE NOV 2021 14.28 $ 31662 01/03/2022 PURCHASING ENGINEERING CANON FINANCIAL SERVICES COPIER LEASE NOV 2021 487.36 $ 31662 01/03/2022 PURCHASING FINANCE CANON FINANCIAL SERVICES COPIER LEASE NOV 2021 236.64 $ 31662 01/03/2022 PURCHASING GRANT OVERSIGHT CANON FINANCIAL SERVICES COPIER LEASE NOV 2021 36.63 $ 31662 01/03/2022 PURCHASING HR/RISK MGT CANON FINANCIAL SERVICES COPIER LEASE NOV 2021 123.26 $ 31662 01/03/2022 PURCHASING PARKSADMIN CANON FINANCIAL SERVICES COPIER LEASE NOV 2021 459.08 $ 31662 01/03/2022 PURCHASING PLANNING CANON FINANCIAL SERVICES COPIER LEASE NOV 2021 160.71 $ 31662 01/03/2022 PURCHASING SEWER OPS CANON FINANCIAL SERVICES COPIER LEASE NOV 2021 37.89 $ 31662 01/03/2022 PURCHASING SOLID WASTE CANON FINANCIAL SERVICES COPIER LEASE NOV 2021 37.89 $ 31662 01/03/2022 PURCHASING TRANS - FIXED CANON FINANCIAL SERVICES COPIER LEASE NOV 2021 61.16 $ 31662 01/03/2022 PURCHASING TRANS - DAR CANON FINANCIAL SERVICES COPIER LEASE NOV 2021 61.16 $ 31662 01/03/2022 PURCHASING UB - WATER CANON FINANCIAL SERVICES COPIER LEASE NOV 2021 221.92 $ 31662 01/03/2022 PURCHASING WATER OPS CANON FINANCIAL SERVICES COPIER LEASE NOV 2021 173.07 $ 31662 01/03/2022 PURCHASING WATER QUALITY CANON FINANCIAL SERVICES COPIER LEASE NOV 2021 122.32 $ 31662 01/03/2022 PURCHASING WWTP CANON FINANCIAL SERVICES COPIER LEASE NOV 2021 170.16 $ 31662 01/03/2022 PURCHASING PURCHASING CANON FINANCIAL SERVICES COPIER LEASE NOV 2021 133.50 $ 31662 01/03/2022 PURCHASING PD OPS CANON FINANCIAL SERVICES COPIER LEASE - CHIEF'S OFFICE 175.72 $ 31662 01/03/2022 PURCHASING PD OPS CANON FINANCIAL SERVICES COPIER LEASE NOV 2021 738.60 $ 31663 01/03/2022 HR HR/RISK MGT CONCENTRA MEDICAL CENTERS PRE-EMPLOYMENT PHYSICAL 211.45 $ 31663 01/03/2022 HR HR/RISK MGT CONCENTRA MEDICAL CENTERS PRE-EMP PHYSICAL & DOT RANDOM DRUG TESTS 203.45 $

CHECK PAY DATE DEPARTMENT PAID FROM ORG ISSUED TO DESCRIPTION AMOUNT 31663 01/03/2022 HR STREETS CONCENTRA MEDICAL CENTERS PRE-EMP PHYSICAL & DOT RANDOM DRUG TESTS 69.00 $ 31664 01/03/2022 ENGINEERING CDBGPUB IMP MADERA TRIBUNE ADVERTISEMENT FOR BIDS - R-85 1,120.00 $ 31664 01/03/2022 ENGINEERING CDBGPUB IMP MADERA TRIBUNE ADVERTISEMENT FOR BIDS - R-84 1,136.00 $ 31664 01/03/2022 HR HR/RISK MGT MADERA TRIBUNE RECRUITMENT AD - HR TECH II 60.80 $ 31665 01/03/2022 FINANCE ZONE 34B PACIFIC GAS & ELECTRIC 11/21 SERVICE 0443905948-8 10.18 $ 31666 01/03/2022 WWTP WWTP PLATT ELECTRIC SUPPLY, INC. ELECTRICAL MAINTENANCE 195.15 $ 31667 01/03/2022 WWTP WWTP POLYDYNE INC. SLUDGE DEWATERING POLYMER 7,519.05 $ 31668 01/03/2022 HR SEWER OPS REGENCE BLUECROSS BLUESHIELD OF UT CITY PAID RETIREE MEDICAL BILL 12/21 & 01/22 244.00 $ 31668 01/03/2022 HR WATER OPS REGENCE BLUECROSS BLUESHIELD OF UT CITY PAID RETIREE MEDICAL BILL 12/21 & 01/22 244.00 $ 31669 01/03/2022 PLANNING PLANNING RINCON CONSULTANTS, INC. CONSULTING SERVICES 999.50 $ 31670 01/03/2022 IS COMPUTER MAINT SOUTHERN COMPUTER WAREHOUSE REPLACEMENT LAPTOPS 100.00 $ 31671 01/03/2022 WWTP SEWER CAPITAL STANTEC CONSULTING SERVICES INC. PROFESSIONAL ENGINEERING CONSULTING 805.50 $ 31672 01/03/2022 WWTP WWTP SYNAGRO WEST, INC. BIOSOLIDS DISPOSAL 14,749.12 $ 31673 01/03/2022 PW ADMIN AIRPORT OPS TECH. MASTER PEST MANAGEMENT DEC 2021 PEST CONTROL SERVICES 35.00 $ 31673 01/03/2022 PW ADMIN CENTRAL ADMIN TECH. MASTER PEST MANAGEMENT DEC 2021 PEST CONTROL SERVICES 45.00 $ 31673 01/03/2022 PW ADMIN COMM & REC TECH. MASTER PEST MANAGEMENT DEC 2021 PEST CONTROL SERVICES 435.00 $ 31673 01/03/2022 PW ADMIN ENGINEERING TECH. MASTER PEST MANAGEMENT DEC 2021 PEST CONTROL SERVICES 60.00 $ 31673 01/03/2022 PW ADMIN FIRE TECH. MASTER PEST MANAGEMENT DEC 2021 PEST CONTROL SERVICES 70.00 $ 31673 01/03/2022 PW ADMIN INTERMODAL BLDG TECH. MASTER PEST MANAGEMENT DEC 2021 PEST CONTROL SERVICES 75.00 $ 31673 01/03/2022 PW ADMIN SEWER OPS TECH. MASTER PEST MANAGEMENT DEC 2021 PEST CONTROL SERVICES 25.00 $ 31673 01/03/2022 PW ADMIN SOLID WASTE TECH. MASTER PEST MANAGEMENT DEC 2021 PEST CONTROL SERVICES 25.00 $ 31673 01/03/2022 PW ADMIN WATER OPS TECH. MASTER PEST MANAGEMENT DEC 2021 PEST CONTROL SERVICES 25.00 $ 31673 01/03/2022 PW ADMIN WWTP TECH. MASTER PEST MANAGEMENT DEC 2021 PEST CONTROL SERVICES 45.00 $ 31673 01/03/2022 PW ADMIN PD OPS TECH. MASTER PEST MANAGEMENT DEC 2021 PEST CONTROL SERVICES 40.00 $ 31674 01/03/2022 FINANCE AIRPORT OPS VERIZON WIRELESS CITY CELL PHONE CHARGES 11/11/21-12/10/21 65.06 $ 31674 01/03/2022 FINANCE BUILDING VERIZON WIRELESS CITY CELL PHONE CHARGES 11/11/21-12/10/21 152.97 $ 31674 01/03/2022 FINANCE CITY COUNCIL VERIZON WIRELESS CITY CELL PHONE CHARGES 11/11/21-12/10/21 76.02 $ 31674 01/03/2022 FINANCE ENGINEERING VERIZON WIRELESS CITY CELL PHONE CHARGES 11/11/21-12/10/21 50.99 $ 31674 01/03/2022 FINANCE FACILITIES MAINT VERIZON WIRELESS CITY CELL PHONE CHARGES 11/11/21-12/10/21 51.46 $ 31674 01/03/2022 FINANCE FIRE VERIZON WIRELESS CITY CELL PHONE CHARGES 11/11/21-12/10/21 152.04 $ 31674 01/03/2022 FINANCE FLEET MAINT VERIZON WIRELESS CITY CELL PHONE CHARGES 11/11/21-12/10/21 1.91 $ 31674 01/03/2022 FINANCE GRANT OVERSIGHT VERIZON WIRELESS CITY CELL PHONE CHARGES 11/11/21-12/10/21 50.99 $ 31674 01/03/2022 FINANCE HR/RISK MGT VERIZON WIRELESS CITY CELL PHONE CHARGES 11/11/21-12/10/21 38.01 $ 31674 01/03/2022 FINANCE PARKS VERIZON WIRELESS CITY CELL PHONE CHARGES 11/11/21-12/10/21 0.47 $ 31674 01/03/2022 FINANCE PLANNING VERIZON WIRELESS CITY CELL PHONE CHARGES 11/11/21-12/10/21 101.98 $ 31674 01/03/2022 FINANCE STREETS VERIZON WIRELESS CITY CELL PHONE CHARGES 11/11/21-12/10/21 12.61 $ 31674 01/03/2022 FINANCE SEWER OPS VERIZON WIRELESS CITY CELL PHONE CHARGES 11/11/21-12/10/21 4.38 $ 31674 01/03/2022 FINANCE STREET CLEANING VERIZON WIRELESS CITY CELL PHONE CHARGES 11/11/21-12/10/21 0.47 $

CHECK PAY DATE DEPARTMENT PAID FROM ORG ISSUED TO DESCRIPTION AMOUNT 31674 01/03/2022 FINANCE UB- WATER VERIZON WIRELESS CITY CELL PHONE CHARGES 11/11/21-12/10/21 0.94 $ 31674 01/03/2022 FINANCE WATER OPS VERIZON WIRELESS CITY CELL PHONE CHARGES 11/11/21-12/10/21 143.00 $ 31674 01/03/2022 FINANCE WATER QUALITY VERIZON WIRELESS CITY CELL PHONE CHARGES 11/11/21-12/10/21 38.01 $ 31674 01/03/2022 FINANCE WWTP VERIZON WIRELESS CITY CELL PHONE CHARGES 11/11/21-12/10/21 113.59 $ 31674 01/03/2022 FINANCE MEAS K - PD VERIZON WIRELESS CITY CELL PHONE CHARGES 11/11/21-12/10/21 81.66 $ 31674 01/03/2022 FINANCE CITY MANAGER VERIZON WIRELESS CITY CELL PHONE CHARGES 11/11/21-12/10/21 45.83 $ 31674 01/03/2022 FINANCE PD OPS VERIZON WIRELESS CITY CELL PHONE CHARGES 11/11/21-12/10/21 685.16 $ 31675 01/03/2022 PW ADMIN WATER CONSERV OTP- REBATES TURF REPLACEMENT REBATE 1,350.00 $ 31676 01/03/2022 BUILDING BUILDING BLDING/PLAN REFNDS JOB CANCELLED, REIMBURSE FEES 287.40 $ 31676 01/03/2022 BUILDING GENERAL FUND BLDING/PLAN REFNDS JOB CANCELLED, REIMBURSE FEES 1.50 $ 31677 01/03/2022 BUILDING BUILDING BLDING/PLAN REFNDS JOB CANCELLED, REIMBURSE FEES 702.91 $ 31677 01/03/2022 BUILDING GENERAL FUND BLDING/PLAN REFNDS JOB CANCELLED, REIMBURSE FEES 1.50 $ 25 12/07/2021 FINANCE PAYROLL TRUST NAVIA BENEFIT SOLUTIONS INC FSA SECTION 125 DISBURSEMENT 12/07/21 125.00 $ 26 12/08/2021 FINANCE PAYROLL TRUST NAVIA BENEFIT SOLUTIONS INC SECTION 125 PARTICIPANT FEE - NOV 2021 100.00 $ 27 12/13/2021 FINANCE PAYROLL TRUST NAVIA BENEFIT SOLUTIONS INC FSA SECTION 125 DISBURSEMENT 12/13/21 215.46 $ 28 12/14/2021 FINANCE PAYROLL TRUST NAVIA BENEFIT SOLUTIONS INC FSA SECTION 125 DISBURSEMENT 12/14/21 673.29 $ 29 12/15/2021 HR CITY CLERK EMPLOYEE BENEFIT SPECIALISTS, INC. JANUARY BENEFIT PREMIUMS 848.00 $ 29 12/15/2021 HR PAYROLL TRUST EMPLOYEE BENEFIT SPECIALISTS, INC. JANUARY BENEFIT PREMIUMS 347,121.78 $ 29 12/15/2021 HR PD OPS EMPLOYEE BENEFIT SPECIALISTS, INC. JANUARY BENEFIT PREMIUMS 848.00 $ 30 12/15/2021 FINANCE WWTP BOND ADMIN BANK OF NEW YORK MELLON 2015 WASTEWATER REV REF BOND JAN 1 PMT 237,868.34 $ 31 12/22/2021 FINANCE PAYROLL TRUST NAVIA BENEFIT SOLUTIONS INC FSA SECTION 125 DISBURSEMENT 12/21/21 840.00 $ 31 12/22/2021 HR PAYROLL TRUST NAVIA BENEFIT SOLUTIONS INC SECTION 125 PARTICIPANT FEE - SEP 2021 96.00 $ 32 12/31/2021 FINANCE PAYROLL TRUST NAVIA BENEFIT SOLUTIONS INC FSA SECTION 125 DISBURSEMENT 12/31/21 410.39 $ BANK #1 - UNION BANK GENERAL ACCOUNT TOTAL $ 4,936,498.84

REPORT TO CITY COUNCIL
Approved by: Council Meeting of: January 19, 2022
_________________________________ Agenda Number: ___________ Wendy Silva, Director of Human Resources
_________________________________
Arnoldo Rodriguez, City Manager
SUBJECT:

Informational Report on Personnel Activity
RECOMMENDATION:

This report is submitted for informational purposes only and there is no action requested from the City Council
SUMMARY:

The purpose of this report is to provide the Council a monthly informational update on employment matters, including new hires, transfers, and terminations.

DISCUSSION:

The Civil Service Commission met January 6, 2021, and approved eligibility lists for the following classifications:
▪ Animal Control Officer
▪ Administrative Analyst
▪ Human Resources Technician II
The following employees began employment with the City since our last report.

Table 1: New Hires and Re-hires
Name Position Department Status* Effective
Date
Fredrick Ramos Program Leader I/Sports
Official
Parks & Community
Services
PT 12/7/21
Angelica Rivera Police Officer Trainee Police FT 1/1/22 Salvador Zaragoza Police Officer Trainee Police FT 1/1/22 B-3
Table 1: New Hires and Re-hires, continued
Name Position Department Status* Effective
Date
Jeremy Trinh Police Officer Trainee Police FT 1/1/22
Jaime Holt Park Aide Parks & Community
Services
PT 1/3/22
Yahaira Barron Accounting Technician II Finance – Utility Billing
FT 1/10/22
Kevin Berdejo Program Leader I/Sports
Official
Parks & Community
Services
PT 1/10/22
Patricia James Administrative Assistant Engineering PT 1/11/22 *Status: PT = Part Time, FT = Full Time
The following promotions, transfers, or assignment changes occurred since our last report.

Table 2: Promotions, Transfers, or Assignment Changes
Name Old Position New Position Effective
Date
Ruben Hernandez Public Safety Dispatcher Police Officer Trainee 1/1/22 Michael Orozco Public Works Maintenance
Worker II
Public Works Equipment
Operator
1/3/22
Gabriela Salazar Administrative Analyst I,
Parks & Community Services
Part Time Administrative
Analyst I, Parks &
Community Services
1/15/22
John Rosel Police Corporal Police Sergeant 1/15/22
Jaron McAlister Police Officer II Police Corporal 1/15/22 Joseph Hebert Program Manager – Grants Interim Director of Parks & Community Services
1/15/22
The following employees separated from employment since our last report.

Table 3: Separations
Name Position Department Status* Effective
Date
Scott Roberts Police Officer II Police FT 11/22/21
Victor Aldama Senior Civil Engineer Engineering FT 11/30/21 Warren Webb Police Officer II Police FT 12/8/21
Table 3: Separations, continued
Name Position Department Status* Effective
Date
Diana Rosas Human Resources
Technician II
Human Resources FT 12/17/21
Humberto Molina Wastewater Treatment
Plant Manager
Public Works FT 12/30/21
Talona Cortez Police Officer II Police FT 1/12/22
*Status: PT = Part Time, FT = Full Time
FINANCIAL IMPACT:

Funding for positions and employees to fill those positions is contemplated annually by the Council in the budget process. During the course of any given fiscal year, individual employees filling specific positions may change due to a number of various circumstances. All hiring and termination decisions are subject to the approval of the City Manager.

CONSISTENCY WITH THE VISION MADERA 2025 PLAN:

The information contained herein is not addressed by the Vision Madera 2025 plan, nor is the information in conflict with that plan.

ALTERNATIVES:

This report is for informational purposes only.

ATTACHMENTS:

None

REPORT TO CITY COUNCIL
Approved by: Council Meeting of: January 19, 2022
_________________________________ Agenda Number: ___________ Department Director
_________________________________
Arnoldo Rodriguez, City Manager
SUBJECT:

Amendments to Lease Agreements at the Madera Intermodal Transit Center RECOMMENDATION:

1. Adopt a Resolution Approving Amendment No. 1 to the Lease Agreement between the City and Madera Cab Company for the use of office space at the Intermodal Transit Center

2. Adopt a Resolution Approving Amendment No. 1 to the Lease Agreement between the City and Greyhound for the use of the Intermodal Transit Center SUMMARY:

The City owns the Madera Intermodal Transit Center (MITC) located on N. E St., between E.

Yosemite Ave. ad E. 5th Street. As outline in Attachment C, a portion of the building is leased to Greyhound, while a smaller area is leased to Madera Cab Company (MCC). Another portion of the building is currently vacant as it previously housed Madera Metro transit operator MV Public Transportation, Inc. (MVPT Inc) prior to the development of the new Madera Transit Center. The City owns the building and has no outstanding debt on said improvements.

The MITC is designed to offer multiple modes of transportation and connectivity through Greyhound, taxi, and the City’s public transit system (Madera Metro). The current leases sunset February 28, 2022. Neither agreement contains terms for extension or renewal, but all parties agree to the benefit of offering multiple modes of transportation at a central location.

Given the looming date, this item proposes to amend both leases. Table 1 summarizes items worth highlighting in the existing leases:

B-4
▪ Floor space of the MITC is considered commercial retail and lease prices are marketed between- $0.90 - $1.10 per square foot (sf), which is comparable to other prices in Downtown Madera.
▪ Both tenants have access to a Common Area that includes a waiting area, restrooms, foyer, and access to bus driveways, a bus boarding area, and cab parking.

Table 1: Summary of Existing Lease Agreements
Greyhound Madera Cab Co.

Rate per square foot (sf) $1.10 $1.00
Lease Area in (sf) 960 160
Lease rate per month Year 1: $768 $175
Years 2 & 3: $806
Access to common areas Yes Yes
Agreement sunsets February 28, 2022 February 28, 2022
Length of Agreement 36 Months 36 Months
Utilities Lessee Lessee
Maintenance of common areas City City
It is noted that as part of the Affordable Housing Sustainable Community (AHSC) Grant (5th and C Streets), funds were included to complete several projects, including improving the MITC. The City received approximately $288,000 as part of the grant to improve the station, which also includes the installment of bike racks, bus signage, and security enhancements to improve safety within one mile of the new residential buildings. While renovations will cause some disruption to the tenants, efforts will be made to minimize said impacts and to avoid prolonged closures.

Staff is in the process of preparing a Request for Proposals (RFP) for assistance for the renovation of the MITC and will present the item to Council at a future date.

Due to the upcoming renovations of the MITC, staff is recommending that Council consider a sixmonth lease agreement with MCC. In the spirit of fairness, the City will continue to negotiate with MCC following the renovation. Should the parties not come to an agreement, it is anticipated that another tenant will be sought.

In terms of Greyhound, staff is recommending that the Council consider a three-year lease agreement with a contingency and an option to extend. The contingency to the agreement is defined as to when Greyhound resumes in-person operations (open doors to public, onsite ticket purchasing, staffing, etc.). Table 2 summarizes the proposed lease agreements.

Table 2: Proposed Lease Agreements
Greyhound Madera Cab Co.

Rate per square foot (sf) $1.10 $1.00
Lease Area in (sf) 960 160
Lease rate per month Year 1: $550* $175
Year 2: $806
Year 3: $826
Access to common areas Yes Yes
Agreement sunsets February 28, 2025 August 31, 2022
Length of Agreement 36 Months 6 Months
Utilities Lessee Lessee
Maintenance of common areas City City
*The monthly lease rate to increase to $806 per month if Greyhound is to resume inperson operations within year one. Price will go into effect at the next billing cycle.

Due to ongoing pandemic, Greyhound is not staffing the station and requested to reduce the monthly lease rate for the upcoming year. Greyhound indicated that passenger usage decreased during the pandemic but is optimistic that it will increase in the future.

In addition to the leased space, the City will continue to manage repair, maintenance and janitorial services for the building, common areas and parking. Tenants are responsible for janitorial costs of their leased space and pay a pro-rata share based on amount of space leased towards the City’s contracted janitorial service to meet this commitment.

Should the recommended terms of the agreement not be approved, staff is recommending both leases continue to operate on a month-to-month basis until a new lease is executed.

FINANCIAL IMPACT:

There is no impact to the General Fund as revenue and expenses related to the MITC only affects the Transit budgets. Approving the leases will offset minimal costs for maintaining the building and record approximately $25,000 as “other revenue” thereby improving Madera Transit’s farebox recovery ratio. Expenses for the facility are serviced by a combination of Federal and State Funds, summarized in Table 3.

Table 3: Federal and State Funds
Source FY21/22 Allocation
Federal Transit Authority
(FTA)
CARES FUNDS ($6.4 million awarded September 2020)
Funds are available for Operation and Preventative
Maintenance until fully expended
State Transit Assistance
(STA)
$570,956
(Annual Allocation Amount Varies)
CONSISTENCY WITH THE VISION MADERA 2025 PLAN:

The Management and Operations Agreement supports the Vision Madera 2025 Plan as follows:
▪ Strategy 121:
o Multi-modal transportation: Develop a city-wide multi-modal transportation plan to ensure safe, affordable and convenient transportation modes for residents and businesses within Madera.
▪ Strategy 407:
o Promote and expand existing services, supportive services, case management, and self-sufficiency for Madera residents to maintain independent lifestyles.

ALTERNATIVES:

As an alternative, the Council may elect to:
▪ Reject one or both lease agreements and provide direction for staff to return with renegotiated terms and conditions. The rejected lease agreement(s) would continue to operate on a month-to-month basis until a new lease is executed or the current lease is terminated by either party.
▪ Reject one or both lease agreements and no longer provide the space for lease at the Madera Intermodal Transit Center or make the space available to new commercial tenants or available to other City staff/services.

ATTACHMENTS:

1. Attachment A Resolution Approving Amendment No. 1 – Madera Cab Lease Agreement o Exhibit A to Resolution: Amendment No. 1, Lease Agreement between City and Madera Cab Company

2. Attachment B Resolution Approving Amendment No. 1 – Greyhound Lease Agreement o Exhibit A to Resolution: Amendment No. 1, Lease Agreement between City and Greyhound

3. Attachment C – Lease Space

4. Attachment D – Parking Area
RESOLUTION NO. 22-____

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MADERA, CALIFORNIA, APPROVING AMENDMENT NO. 1 TO THE LEASE

AGREEMENT BETWEEN THE CITY AND MADERA CAB COMPANY FOR THE

USE OF OFFICE SPACE AT THE MADERA INTERMODAL TRANSIT CENTER WHEREAS, the City of Madera (City) and Madera Cab Company entered an agreement for the lease of office space at the Madera Intermodal Transit Center located at 123 North E Street on February 20, 2019; and
WHEREAS, the lease agreement for a 3-year term beginning March 1, 2019 is scheduled to expire February 28, 2022; and
WHEREAS, the Parties entered Amendment No. 1 to the Agreement on January 19, 2022, to extend the Agreement to August 31, 2022; and
WHEREAS, both Parties have agreed that the following the renovations, the Madera Cab Company will have seniority to request the Madera Intermodal Transit Center as their place of business if wishing to renew the agreement.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF MADERA HEREBY the City Council of the City of Madera finds, determines, resolves and orders as follows:

1. The above recitals are true and correct.

2. The City Council approves Amendment No. 1 to the Lease Agreement between the City and Madera Cab Company for the use of office space at the Madera Intermodal Transit Center which is attached as Exhibit A and incorporated by reference.

3. This resolution is effective immediately upon adoption. ***
Recorded at the Request of City of Madera
When Recorded Return to:

City of Madera
City Clerk
205 W. 4th Street
Madera, CA 93637
_________________________________________________________________________ (Fee Waived Per Government Code Sections 27383 & 27388.1 (a)(2)(D). No fee due, no document tax due) AMENDMENT NO.1 TO AGREEMENT TO THE LEASE AGREEMENT BETWEEN THE CITY OF MADERA AND MADERA CAB COMPANY.

This Amendment No. 1 to the Lease Agreement for office space use at the Madera Intermodal Transit Center between the City of Madera (Lessor) and Madera Cab Company (Lessee) is entered into effective January 19, 2022.

RECITALS
WHEREAS, the City of Madera (City) and the Madera Cab Company entered into an agreement for the lease of space at the Madera Intermodal Transit Center located at 123 North E Street on February 20, 2019; and
WHEREAS, the Lease Agreement for a 3-year term beginning March 1, 2019 is scheduled to expire February 28, 2022; and
WHEREAS, the Parties wish to extend the Agreement to a six-month extension to August 31, 2022; and
WHEREAS, the Parties wish to enter Amendment No. 1 to as set forth herein.

AMENDMENT
SECTION 1. Section 3 of the Lease Agreement entitled “Term” is amended to read as follows:

The term of this lease extension shall be 6 months, commencing March 1, 2022, and concluding on August 31, 2022.

Following the renovation of the Madera Intermodal Center, Madera Cab Company shall have seniority to request the use of the Madera Intermodal Transit Center as their place of business is wishing to renew the Lease Agreement for a longer term.

SECTION 2. Section 4 of the Lease Agreement entitled “Rent” is amended to read as follows:

Lessee shall pay to Lessor as rent for use of the Facility equal monthly installments as indicated below payable on or before the first day of each calendar month of the term. Rent for any period less than one month shall be a pro rata portion of the monthly payment. Rent shall be payable to Lessor at the address stated herein or to such other person or at such other place as Lessor shall designate in writing as provided herein.

Rent from March 1, 2022 through August 1, 2022 shall be at $175 per month.

SECTION 3. Except as amended by this Amendment No. 1, all terms and conditions of the Lease Agreement shall continue in full force and effect.

IN WITNESS WHEREOF, the Parties hereto have executed or caused the extension to the Agreement to be executed as of the date and year written above.

CITY OF MADERA MADERA CAB COMPANY
By: _________________________________ By: _________________________________ Santos Garcia, Mayor
Print Name: __________________________
Title: ________________________________
Date: _______________________________ Date: _______________________________ ____________________________________
Taxpayer ID Number
APPROVED AS TO FORM:

By: _________________________________
Hilda Cantú Montoy, City Attorney
ATTEST:

By: _________________________________
Alicia Gonzales, City Clerk
RESOLUTION NO. 22-____

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MADERA, CALIFORNIA, APPROVING AMENDMENT NO. 1 TO THE LEASE AGREEMENT BETWEEN THE CITY OF MADERA AND GREYHOUND LINES, INC. A DELAWARE

CORPORATION FOR THE USE OF THE INTERMODAL TRANSIT CENTER WHEREAS, the City of Madera (City) and Greyhound Lines, Inc. a Delaware Corporation (Greyhound) entered into a Lease Agreement for the lease of space at the Madera Intermodal Transit Center located at 123 North E Street on February 20, 2019; and WHEREAS, the Lease Agreement for a 3-year term beginning March 1, 2019 is scheduled to expire February 28, 2022; and
WHEREAS, the Parties wish to extend the Agreement for a three-year term to February 28, 2025; and
WHEREAS, Greyhound agrees to a monthly rent of $550 with contingencies in year one; and
WHEREAS, if Greyhound is to resume in-person operations during year one of the extension a monthly rate of $806 will go into effect at the next billing cycle; and WHEREAS, Greyhound agrees to a monthly rent of $806 in year two and a monthly rent of $826 in year three; and
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF MADERA HEREBY the City Council of the City of Madera finds, determines, resolves and orders as follows:

1. The above recitals are true and correct.

2. The City Council approves Amendment No. 1 to the Lease Agreement between the City and Greyhound for the use of the Intermodal Transit Center as set forth in Exhibit A attached to this resolution.

3. This resolution is effective immediately upon adoption. ***
Recorded at the Request of City of Madera
When Recorded Return to:

City of Madera
City Clerk
205 W. 4th Street
Madera, CA 93637
_________________________________________________________________________ (Fee Waived Per Government Code Sections 27383 & 27388.1 (a)(2)(D). No fee due, no document tax due) AMENDMENT NO.1 TO LEASE AGREEMENT BETWEEN THE CITY OF MADERA AND GREYHOUND LINES, INC. A DELAWARE CORPORATION
This Amendment No. 1 to the Lease Agreement is entered by and between the City of Madera (Lessor) and Madera Cab Company (Lessee).

RECITALS
WHEREAS, the City of Madera and Greyhound Lines, Inc. a Delaware Corporation entered into a 3-year Lease Agreement for the lease of space at the Madera Intermodal Transit Center located at 123 North E Street on February 20, 2019; and WHEREAS, the lease agreement is scheduled to expire February 28, 2022; and WHEREAS, the Parties desire to extend the Lease Agreement for a three-year period by amending the Lease Agreement.

WHEREAS, the Parties wish to enter Amendment No. 1 to the Lease Agreement as set forth herein.

AMENDMENT
SECTION 1. Section 3 entitled “Term” of the Lease Agreement is amended to read as follows:

The term of this lease shall be 36 months, commencing March 1, 2022, and concluding on February 28, 2025.

SECTION 2. Section 4 entitled “Rent” of the Lease Agreement is amended to read as follows:

Lessee shall pay to Lessor as rent for use of the Facility equal monthly installments as indicated below payable on or before the first day of each calendar month of the term. Rent for any period less than one month shall be a pro rata portion of the monthly installment. Rent shall be payable to Lessor at the address stated herein or to such other person or at such other place as Lessor shall designate in writing as provided herein.

Rent for Year 1 shall be $550 with contingency as described below; $806 for Year 2; and $826 for Year 3.
* The contingency to the Agreement is defined as the date when Greyhound resumes in-person operations (open doors to public, onsite ticket purchasing, staffing, etc.). On the contingency date, the monthly rental rate will increase from $550 per month to $806 per month on the next billing cycle.

SECTION 3. Except as amended by this Amendment No. 1, all terms and conditions of the Lease Agreement shall continue in full force and effect.

IN WITNESS WHEREOF, the Parties hereto have executed or caused the Amendment No. 1 to the Lease Agreement to be executed as of the date and year set forth below.

CITY OF MADERA GREYHOUND Lines, Inc., a Delaware
corporation
By: _________________________________ By: _________________________________ Santos Garcia, Mayor
Print Name: __________________________
Title: ________________________________
Date: _______________________________ Date: _______________________________ ____________________________________
Taxpayer ID Number
APPROVED AS TO FORM:

By: _________________________________
Hilda Cantú Montoy, City Attorney
ATTEST:

By: _________________________________
Alicia Gonzales, City Clerk
Attachment C
Lease Space

Approved by:

REPORT TO THE CITY COUNCIL AS THE

SUCCESSOR AGENCY

OF THE FORMER MADERA REDEVELOPMENTAGENCY
Council Meeting of: January 19, 2022
Agenda Number: ______________
SUBJECT:

Actions Related to Successor Agency Annual Budget Reporting to the Department of Finance:
1) Adopt a Resolution Adopting the Recognized Obligation Payment Schedule (ROPS) Representing Period of July 1, 2022 to June 30, 2023, for the City of Madera as the Successor Agency of the Former Madera Redevelopment Agency of the City of Madera,and 2) Adopt a Resolution Approving the Administrative Budget for the City of Madera as the Successor Agency of the Former Madera Redevelopment Agency of the City of Madera for the Period of July 1, 2022 – June 30, 2023
RECOMMENDATION:

Staff recommends that the City Council as the Successor Agency adopt resolutions approving the Recognized Obligation Payment Schedule and Administrative Budget for the period of July 1, 2022 to June 30, 2023 and authorize the City Manager to present the ROPS to the Countywide Oversight Board for its consideration and approval.

SUMMARY:

The ROPS sets forth the enforceable obligations of the Successor Agency. The Successor Agency can only make payments on those enforceable obligations listed on a ROPS approved by both the Countywide Oversight Board and the Department of Finance (DOF). The Successor Agency is not authorized to make any payments for obligations not listed on an approved ROPS.

Once the City Council as the Successor Agency approves the ROPS, it is submitted to the Countywide Oversight Board for approval, and it is transmitted by the Successor Agency to the Department of Finance for its review and approval.

Successor agencies shall submit an approved annual ROPS to the Department Finance and the Madera County Auditor Controller (CAC) by February 1, 2022 for the upcoming fiscal year. The Department of Finance will make its determination by April 15, 2022.

Arnoldo Rodriguez, City Manager
B-5
The Dissolution Act also requires successor agencies to prepare an administrative budget to be submitted to the Countywide Oversight Board for approval.

DOF is responsible for implementation of the RDA dissolution statutes, (AB)x1 26, AB 1484, AB 471, and SB 107, and oversees the winding‐down of the successor agencies.

DISCUSSION:

Recognized Obligation Payment Schedule
The deadline established pursuant to AB 1484 to submit the July 1, 2022 to June 30, 2023 ROPS to the CAC and the DOF is February 1, 2022. The City of Madera Successor Agency’s Annual ROPS and Administrative Budget is scheduled for adoption at a Special Meeting of the Oversight Board to be held later this month. Upon approval, the ROPS will be forwarded to the Department of Finance and Madera County Auditor.

Per Health and Safety Code Section 34177(m), a penalty of $10,000 per day may be issued if the ROPS is not received by the DOF by February 1, 2022.

Administrative Budget
ABx1 26 and AB1484 provide for an administrative cost allowance funded from property tax to pay for certain costs incurred for winding down the affairs of redevelopment agencies. We are limited to $250,000.00 per year. Administrative costs are allocated to both the property tax administrative allowance and project bond funds. Administrative costs are those necessary to carry out enforceable obligations. Per 34179(h)(B), the Successor Agency is not required to submit the Administrative Budget for Department of Finance’s approval.

FINANCIAL IMPACT:

Adoption and transmittal of the ROPS is required to receive money from the Redevelopment Property Tax Trust Fund (RPTTF) to pay ongoing bond payments and other enforceable obligations of the former Redevelopment Agency.

ALTERNATIVES:

1. Do not adopt the resolutions approving the ROPS and Administrative Budget and provide alternate direction to staff. Due to time constraints, this may result in penalty of $10,000 per day.

ATTACHMENTS:

1. Resolution Approving Successor Agency ROPS
Exhibit A ‐ Madera Recognized Obligation Payment Schedule– ROPS Detail

2. Resolution Approving the Successor Agency AdministrativeBudget Exhibit A – Administrative Budget Detail
ATTACHMENT 1
RESOLUTION NO. SA 22‐

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MADERA AS THE

SUCCESSOR AGENCY OF THE FORMER MADERA REDEVELOPMENT AGENCY OF

THE CITY OF MADERA, ADOPTING THE RECOGNIZED OBLIGATION PAYMENT SCHEDULE (ROPS) 22‐23 PURSUANT TO SECTION 34177 OF THE CALIFORNIA HEALTH AND SAFETY CODE FOR FISCAL YEAR 2022‐2023 FOR THE PERIOD OF JULY 1, 2022 THROUGH JUNE 30, 2023
WHEREAS, in connection with the approval and adoption of the State Budget for Fiscal Year 2011‐2012, the California Legislature adopted, and the Governor signed, ABx1 26 (the “Dissolution Act”), which, after the California Supreme Court’s ruling on December 29, 2011, has had the effect of dissolving all redevelopment agencies in the State of California; and WHEREAS, the City of Madera has accepted the designation as the Successor Agency (“Agency”) as that term is defined in the Dissolution Act, which has been authorized to wind down the business of the former Madera Redevelopment Agency; and
WHEREAS, Section 34177 (a)(1) of the California Health and Safety Code (added by the Dissolution Act) required that each redevelopment agency adopt a Recognized Obligation Payment Schedule (ROPS) for payments the redevelopment agency was obligated to make; and WHEREAS, Section 34177(o) (1) of the California Health and Safety Code requires the Agency to prepare the Recognized Obligation Payment Schedule (ROPS) in a format provided for by the Department of Finance for the approval of the Oversight Board and Department of Finance; and WHEREAS, the Agency reserves the right pursuant to HSC section 34177 (o) (1) (E) to amend the Recognized Obligation Payment Schedule (ROPS) for approved enforceable obligations as needed and is due to Finance no later than October 1.

NOW, THEREFORE the City Council of the City of Madera as the Successor Agency to the former Madera Redevelopment Agency of the City of Madera hereby finds, determines, resolves and orders as follows:

1. The recitals listed above are true and correct.

2. The Agency hereby approves and adopts the Recognized Obligation PaymentSchedule 22‐23 for the period July 1, 2022 through June 30, 2023 attached hereto as ExhibitA.

3. The Agency authorizes and directs the City Manager to:
(a) Present a copy of the adopted Recognized Obligation Payment Schedule 22‐23 for the period July 1, 2022 through June 30, 2023 to the Countywide Oversight Board for approval.
(b) Transmit a copy of the adopted Recognized Obligation Payment Schedule 22‐23 for the period July 1, 2022 through June 30, 2023 by mail or electronic meansto the State Department of Finance, the State Controller, Madera County Administrator and Madera County Auditor‐Controller.
(c) Post the Recognized Obligation Payment Schedule 22‐23 for the period July1, 2022 through June 30, 2023 on the City’s website.

4. The Agency designates the City Manager as the individual to whom the Department of Finance may make requests for information and who shall provide the department with his telephone number and email address for purposes of communication.

5. This resolution is effective immediately upon adoption. * * * * * *
Exhibit A ‐ Madera Recognized Obligation Payment Schedule– ROPS Detail Madera City ROPS 2022‐23 Annual
Agreement Agreement Total
Outstanding
TotalRequested
Item#
Obligation Name Obligation Type Execution
Date
Termination Payee Description Obligation Funding
21 Property Management Property Maintenance 2/1/2008 9/10/2038 Various Vendors Facility and Lot maintenance 100,000 5,00054 SA Admin Costs Admin Costs 1/1/2012 9/10/2038 Successor Agency Administrative Costs 4,500,000 250,00075 Project Operations Project Management Costs 1/1/2012 9/10/2038 Various Vendors Contract Services 35,000 35,00076 Project Operations Project Management Costs 1/1/2012 9/10/2038 Various Vendors PG&E, application, Consultants 54,000 6,00077 Project Operations Project Management Costs 1/1/2012 9/10/2038 Various Vendors Consultants, Professionals 14,000 6,00078 Project Operations Project Management Costs 1/1/2012 9/10/2038 Various Vendors Other Materials, Supplies 26,000 12,00083 SA Project Employee Cost Project Management Costs 1/1/2012 9/10/2038 Personnel Staff Project Management 163,039 163,03985 Property Maintenance 428 Yosemite Property Maintenance 1/1/2012 9/10/2038 Various Vendors Property Maintenance 428 Yosemite
‐   ‐
86 Property Maintenance 120 N. E St. Property Maintenance 1/1/2012 9/10/2038 Various Vendors Property Maintenance 128 N E St ‐   ‐  95 Property Maintenance 5 E. Yosemite Property Maintenance 1/1/2012 9/10/2038 Various Vendors Property Maintenance 5 E Yosemite
‐   ‐
152 Reserve ‐Surety Bond Reserves 9/15/2014 9/1/2038 BAM – Build America Surety
Debt Service ‐ Reserve 135,000 135,000
154 Adelaide Subdivision Bond Funded Project ‐ Pre‐2011 6/10/2015 6/30/2019 Blair Church & Flynn Engineering and design services - - 156 Adelaide Subdivision Bond Funded Project ‐ Pre‐2011 1/15/2016 6/30/2019 unknown Construction of infrastructure - - 157 Adell Street Imp Project Bond Funded Project ‐ Pre‐2011 6/15/2016 6/30/2019 unknown Street Improvements - - 163 E. Yosemite lot development Bond Funded Project ‐ Pre‐2011 7/1/2017 6/30/2018 unknown Offsite improvements 550,970 550,970 165 2018A Tax Allocation Refunding Bonds Bonds Issued on or Before 12/31/10
6/28/2018 9/1/2038 Bank New York Mellon Refunding bonds issue to fund RDA projects 42,221,778 2,113,025
166 2018B Tax Allocation Refunding Bonds Bonds Issued on or Before 12/31/10
6/28/2018 9/1/2025 Bank New York Mellon Refunding bonds issue to fund RDA projects 2,236,499 730,191
167 2018 Series Trustee Fee, Arbitrage, Out of
Pocket
Fees 6/28/2018 9/1/2038 Bank New York Mellon Trustee Fees, Disclosure Rprt, Bond Council 125,000 20,000
168 2018 Series Continuing Disclosure Fees 10/10/2018 9/1/2038 Fraser & Associates Continuing Disclosure per Bond Requirements 65,000 5,000
Totals 50,226,296 4,031,225
ATTACHMENT 2
RESOLUTION NO. SA 22‐

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MADERA AS THE

SUCCESSOR AGENCY TO THE FORMER MADERA REDEVELOPMENT AGENCY OF

THE CITY OF MADERA, APPROVING THE SUCCESSOR AGENCY ADMINISTRATIVE BUDGET FOR JULY 1, 2022 THROUGH JUNE 30,2023
WHEREAS, in connection with the approval and adoption of the State Budget for Fiscal Year 2011‐2012, the California Legislature adopted, and the Governor signed, ABx1 26 (the “Dissolution Act”), which, after the California Supreme Court’s ruling on December 29, 2011, has had the effect of dissolving all redevelopment agencies in the State of California; and WHEREAS, the City of Madera has accepted the designation as the Successor Agency (“Agency”) as that term is defined in the Dissolution Act, which has been authorized to wind down the business of the former Madera Redevelopment Agency; and
WHEREAS, Section 34177(j) of the California Health and Safety Code (added by the Dissolution Act) requires the Agency to prepare and approve an Administrative Budget for administrative costs of the Agency for the upcoming fiscal year as provided in Section 34177 and submit to the Oversight Board for its approval.

NOW, THEREFORE the City Council of the City of Madera as the Successor Agency to the former Madera Redevelopment Agency of the City of Madera hereby finds, determines, resolves and orders as follows:

1. The recitals listed above are true and correct.

2. The Agency hereby approves the Administrative Budget for administrative costs for the period July 1, 2021 through June 30, 2022 attached hereto as ExhibitA.

3. The Agency authorizes and directs the City Manager to:
(a) Present a copy of the Administrative Budget for administrative costs for the period July 1, 2022 through June 30, 2023 to the Madera CountywideOversight Board for approval.
(b) Upon approval of the Countywide Oversight Board, transmit a copy ofthe Administrative Budget for administrative costs for the period July 1, 2022 through June 30, 2023 by mail or electronic means to the Madera County Auditor‐Controller.

4. This resolution is effective immediately upon adoption. * * * * * *

EXHIBIT A

SUCCESSOR AGENCY OF THE FORMER MADERA REDEVELOPMENT
AGENCY Administrative Budget FY 2022‐23
July 1, 2022 to June 30, 2023
RPTTF
Salaries & Benefits $ 200,000
M&O 50,000
TOTAL $ 250,000

REPORT TO CITY COUNCIL
Council Meeting of: January 19, 2022
Agenda Number:

Dan Foss, Interim Department Director
Arnoldo Rodriguez, City Manager
SUBJECT:

Request for Assignment of Hangar Lease Agreement
RECOMMENDATION:

Adopt a Resolution Approving Assignment of Third Amended Lease Agreement from Madera Aviation Group, LLC to CA Pacific Investments LLC
SUMMARY:

On November 18, 2021, the City received a Request for Assignment of Hangar Lease from Madera Aviation Group, LLC to CA Pacific Investments, LLC. Sans the change in name, no other changes to the lease agreement are proposed.

DISCUSSION:

On October 4, 2006, the City Council (Council) approved a 40-year land lease agreement with Madera Aviation Group, LLC. Since the approval of the original lease, Council has approved three amendments. Table 1 summarizes the amendments.

Table 1: Amendments to the original agreement
# Council action Summary
1 Nov. 19, 2008 Authorized the self-fueling of the tenant’s aircraft, sale of fuels to the public, and onsite fuelstorage.
2 Aug. 5, 2009 Tenant leased additional property; from 24,375 sf to 46,200 sf. The term of the agreement was extended by 3 years from 2046 to 2049.

The lease rate was also adjusted.
3 Aug. 4, 2021 Tenant leased additional property to construct a new hanger (currently under construction).

B-6
Figure 1: Approximate boundary of subject site at the Madera Municipal Airport FINANCIAL IMPACT:

The Madera Municipal Airport is an Enterprise Fund and all funds received are invested back into the airport. The airport generates $11,352 per year from this hangar lease and these funds are reinvested back into the airport.

CONSISTENCY WITH THE VISION MADERA 2025 PLAN:

The proposed action is not specifically addressed as part of the Vision Plan, nor is it in conflict with the Plan.

ALTERNATIVES:

Council may elect to not approve the request for assignment of hangar lease for Madera Aviation Group, LLC. Council may also request additional information from staff.

ATTACHMENTS:

1. Resolution

2. Exhibit 1 – Request for Assignment
Subject
site

RESOLUTION NO.

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MADERA,

CALIFORNIA APPROVING THE ASSIGNMENT OF THIRD AMENDED LEASE

AGREEMENT FROM MADERA AVIATION GROUP, LLC TO CA PACIFIC

INVESTMENTS, LLC
WHEREAS, the City of Madera (“City”) and Madera Aviation Group, LLC are parties to a Third Amended Lease Agreement for airport property which was originally entered into by and between the City and Albert Buccieri and thereafter assigned to Madera Aviation Group, LLC (the “Hangar Lease”); and
WHEREAS, the City is in receipt of a Request for Assignment of Hangar Lease dated November 18, 2021 from Albert Buccieri, manager of Madera Aviation Group, LLC; and WHEREAS, the request for assignment seeks the City’s consent and approval of the assignment to CA Pacific Investments, LLC; and
WHEREAS, City staff has reviewed the request and recommends approval of the assignment; and
WHEREAS, the current lease agreement requires approval of an assignment.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF MADERA HEREBY finds, orders, and resolves as follows:

1. The above recitals are true and correct.

2. The City Council approves the assignment of Third Amended Lease Agreement dated August 4, 2021 to CA Pacific Investments, LLC.

3. The City Manager or his designee is authorized to execute any documents necessary to effectuate the approval of the assignment.

4. This resolution is effective immediately upon adoption. ******
Madera Aviation Group, LLC
6737 N. Milburn Ave., Suite 160-100
Fresno, California 93722
559-389-5820
November 18, 2021
Mr. Daniel Foss
Public Works Director
City of Madera
Public Works
1030 South Gateway
Madera, CA 93637
[email protected]
Re: Request for Assignment of Hangar Lease
As you are aware, Madera Aviation Group, LLC is the current lessee under that certain Third Amended Lease Agreement dated as of August 4, 2021 originally entered into by and between the City of Madera and Madera Aviation Group. LLC and thereafter assigned to WSD, LLC (the "Lease"), covering the premises described in the Lease at the Madera Airport. As you are also aware, Madera Aviation Group, LLC now wishes to assign all of its right, title, interest and duties in, to and under the Lease to CA Pacific Investments, LLC pursuant to the enclosed Assignment of Lease.

Madera Aviation Group, LLC hereby requests the City of Madera's consent to and approval of that assignment, and the City's execution of the attached Assignment of Lease, at its earliest opportunity. Please place this matter on the agenda for the next available meeting of the City Council.

If you need any further information, please contact Paul C. Franco at 559-389-5853 or [email protected]. Thank you for your assistance.

Very Truly Yours,
Albert M. Buccieri
Manager
DEW:sf
Enclosure
cc: Paul C. Franco (w/enclosure)
CA Pacific Investments, LLC (w/enclosure)
Adam Gonzales, City of Madera, Public Works

ASSIGNMENT OF LEASE
For valuable consideration, the receipt and sufficiency of which are hereby acknowledged, Madera Aviation Group, LLC, a California limited liability company ("Assignor") hereby assigns, delegates and transfers to CA Pacific Investments, LLC, a California limited liability company ("Assignee") all of Assignor's right, title, interest and duties in, to and under that certain Third Amended Lease Agreement dated as of August 4, 2021 originally entered into by and between the Madera Aviation Group, LLC. covering the premises described in the Lease.

This Assignment is effective as of January 19, 2022.

Madera Aviation Group, LLC
By:

Albert M. Buccieri III, Manager

ACCEPTANCE OF ASSIGNMENT
CA Pacific Investments, LLC "Assignee" hereby accepts such Assignment, and hereby assumes and agrees to timely keep, perform and be bound by all the terms, covenants, conditions and obligations contained in the Lease on the part of the lessee to be kept and performed as though the undersigned was the original lessee thereunder arising as of the effective date hereof.

This Acceptance is effective as of January 19, 2022.

Madera Aviation Group, LLC
By:

Albert M. Buccieri, III, Manager
1 RECORDING REQUESTED BY CITY OF MADERA
AFTER RECORDING, PLEASE MAIL TO:

City of Madera
Office of the City Clerk
205 West 4th Street
Madera, California 93637
Fff Waived Per GO¥emment Code Section 27383 No fff Due

CONSENT AND APPROVAL
The City of Madera hereby consents to the above Assignment and Acceptance and waives any right to object thereto without waiving itsrights with respect to future assignments, confirms that the provisions ofthe Lease with respect to assignment have been complied with, accepts Assignee as the lessee under the Lease effective as of January 19, 2022, and certifies that the Lease is a valid and enforceable obligation. Madera Aviation Group, LLC is hereby released from all obligations under the Lease arising on or after January 19, 2022.

CITY OF MADERA
A Municipal Corporation of the
State of California
By: _
Mayor
ATTEST:

City Clerk
APPROVED AS TO FORM:

City Attorney
2 REPORT TO CITY COUNCIL
Approved by: Council Meeting of: January 19, 2022
_________________________________ Agenda Number: ___________ Dan Foss, Interim Public Works Director
_________________________________
Arnoldo Rodriguez, City Manager
SUBJECT:

Airport Rescue Grant funding in the amount of $59,000
RECOMMENDATION:

Adopt a Resolution approving the Airport Rescue Grant Agreement with the Federal Aviation Administration
SUMMARY:

The American Rescue Plan (ARP) Act of 2021 (H.R. 1319, Public Law 117-2), signed into law by the President on March 11, 2021, includes $8 billion in funds to be awarded as economic assistance to eligible U.S. airports to prevent, prepare for, and respond to the coronavirus disease 2019 (COVID-19) pandemic.

The Federal Aviation Administration (FAA) made grants available to all airports that are part of the national airport system, including all commercial service airports, all reliever airports, and some public-owned general aviation airports.

The fully executed grant must be submitted to the FAA as soon as possible to ensure timely submission before the January 24, 2022, deadline.

DISCUSSION:

On December 20, 2021, the Madera Municipal Airport was notified of its eligibility to receive $59,000 under the ARP Act. By executing the grant agreement, the City will be accepting the funding for the airport. The grant guidelines indicate that the funding may be used for costs related to operations, personnel, cleaning, sanitization, janitorial services, combating the spread of pathogens at the airport, and debt service payments
B-7
The terms and conditions of this agreement require that the City expend these funds within four years of its execution.

FINANCIAL IMPACT:

The funds are appropriated directly from the U.S. Treasury and not from the Airport and Airway Trust Fund
CONSISTENCY WITH THE VISION MADERA 2025 PLAN:

Approval of this agreement is not addressed in the Vision or Action Plans and is not in conflict with the actions or goals contained in that plan.

ALTERNATIVES:

If Council chooses not to adopt this Resolution, the American Rescue Grant Agreement, will not be executed. Council may also request more information from staff.

ATTACHMENTS:

1. Resolution

2. Exhibit 1 – American Rescue Grant Agreement
RESOLUTION NO.

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MADERA,

CALIFORNIA APPROVING AN AIRPORT RESCUE GRANT AGREEMENT WITH

FEDERAL AVIATION ADMINISTRATION
WHEREAS, the City of Madera (City) submitted to the Federal Aviation Administration (FAA) an Airport Rescue Grant Application dated June 25, 2021, for a grant of Federal funds at or associated with the Madera Municipal Airport; and
WHEREAS, the FAA approved the Grant Application subject to execution of an Airport Rescue Grant Agreement; and
WHEREAS, the Grant is provided in accordance with the American Rescue Plan Act (“ARP Act”, or “the Act”), to provide eligible Sponsors with funding to prevent, prepare for, and respond to the coronavirus pandemic; and
WHEREAS, the purpose of the Grant is to maintain safe and efficient airport operations; and
WHEREAS, the City wishes to accept the terms of FAA’s Grant offer.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF MADERA HEREBY finds, orders, and resolves as follows:

1. The above recitals are true and correct.

2. The City Council approves the Airport Rescue Grant Agreement with the Federal Aviation Administration which is attached as Exhibit 1 and incorporated herein by reference.

3. This resolution is effective immediately upon adoption. * * * * * * * * * *
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1 {{DateTime_es_:signer1:calc(now()):format(date," mmmm d, U.S. Department
of Transportation
Federal Aviation
Administration
Airports Division
Western-Pacific Region
California

FAA SFO ADO
1000 Marina Boulevard
Suite 115
Brisbane, CA 94005
January14,2022
Airport Rescue Grant Transmittal Letter
Mr. Dan Foss
Director of Public Works
City of Madera
4020 Aviation Drive
Madera, CA 93637
Dear Mr. Foss:

Please find the following electronic Airport Rescue Grant Offer, Grant No. 3-06-0144-033-2022 for Madera Municipal Airport. This letter outlines expectations for success. Please read and follow the instructions carefully.

To properly enter into this agreement, you must do the following:
a. The governing body must provide authority to execute the grant to the individual signing the grant; i.e. the sponsor’s authorized representative.
b. The sponsor’s authorized representative must execute the grant, followed by the attorney’s certification, no later than January 24, 2022 in order for the grant to be valid. c. You may not make any modification to the text, terms or conditions of the grantoffer. d. The grant offer must be digitally signed by the sponsor’s legal signatory authority and then routed via email to the sponsor’s attorney. Once the attorney has digitally attested to the grant, an email with the executed grant will be sent to all parties.

Subject to the requirements in 2 CFR §200.305, each payment request for reimbursement under this grant must be made electronically via the Delphi eInvoicing System. Please see the attached Grant Agreement for more information regarding the use of this System. The terms and conditions of this agreement require you draw down and expend these funds within four years.

An airport sponsor may use these funds for costs related to operations, personnel, cleaning, sanitization, janitorial services, combating the spread of pathogens at the airport, and debt service payments. Please refer to the Airport Rescue Grants Frequently Asked Questions for further information.

With each payment request you are required to upload an invoice summary directly to Delphi. The invoice summary should include enough detail to permit FAA to verify compliance with the American Rescue Plan Act (Public Law 117-2). Additional details or invoices may be requested by FAA during the review of your payment requests.

As part of your final payment request, you are required to include in Delphi:
• A signed SF-425, Federal Financial Report
• A signed closeout report (a sample report is available here).

Exhibit 1
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2 Amy Choi for Laurie {{Sig_es_:signer1: Suttmeier signature}} Amy Choi for Laurie Suttmeier(Jan 14, 2022 16:38 PST) Until the grant is completed and closed, you are responsible for submitting a signed and dated SF-425 annually, due 90 days after the end of each Federal fiscal year in which this grant is open (due December 31 of each year this grant is open).

As a condition of receiving Federal assistance under this award, you must comply with audit requirements as established under 2 CFR part 200. Subpart F requires non-Federal entities that expend $750,000 or more in Federal awards to conduct a single or program specific audit for that year. Note that this includes Federal expenditures made under other Federal-assistance programs. Please take appropriate and necessary action to assure your organization will comply with applicable audit requirements and standards.

I am readily available to assist you and your designated representative with the requirements stated herein. The FAA sincerely values your cooperation in these efforts.

Sincerely,
Laurie J. Suttmeier
Manager
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3 {{DateTime_es_:signer1:calc(now()):format(date," mmmm d,yyyy")}} U.S. Department
of Transportation
Federal Aviation
Administration

AIRPORT RESCUE GRANT

GRANT AGREEMENT
Part I - Offer
Federal Award Offer Date January 14,2022
Airport/Planning Area Madera Municipal Airport
Airport Rescue Grant No. 3-06-0144-033-2022
Unique Entity Identifier 142988646
TO: City of Madera
(herein called the "Sponsor")
FROM: The United States of America (acting through the Federal Aviation Administration, herein called the “FAA”)
WHEREAS, the Sponsor has submitted to the FAA an Airport Rescue Grant Application dated June 25, 2021, for a grant of Federal funds at or associated with the Madera Municipal Airport, which is included as part of this Airport Rescue Grant Agreement;
WHEREAS, the Sponsor has accepted the terms of FAA’s Airport Rescue Grant offer; WHEREAS, in consideration of the promises, representations and assurances provided by the Sponsor, the FAA has approved the Airport Rescue Grant Application for the Madera Municipal Airport, (herein called the “Grant” or “Airport Rescue Grant”) consisting of the following:

WHEREAS, this Airport Rescue Grant is provided in accordance with the American Rescue Plan Act ( “ARP Act”, or “the Act”), Public Law 117-2, as described below, to provide eligible Sponsors with funding for costs related to operations, personnel, cleaning, sanitization, janitorial services, combating the spread of pathogens at the airport, and debt service payments. Airport Rescue Grant amounts to specific airports are derived by legislative formula (See Section 7102 of the Act).

WHEREAS, the purpose of this Airport Rescue Grant is to prevent, prepare for, and respond to the coronavirus pandemic. Funds provided under this Airport Rescue Grant Agreement must be used only for purposes directly related to the airport. Such purposes can include the reimbursement of an airport’s operational expenses or debt service payments in accordance with the limitations prescribed in theAct. 3-06-0144-033-2022
4 Airport Rescue Grants may be used to reimburse airport operational expenses directly related to Madera Municipal incurred no earlier than January 20, 2020.

Airport Rescue Grants also may be used to reimburse a Sponsor’s payment of debt service where such payments occur on or after March 11, 2021. Funds provided under this Airport Rescue Grant Agreement will be governed by the same principles that govern “airport revenue.” New airport development projects not directly related to combating the spread of pathogens may not be funded with this Grant.

Funding under this Grant for airport development projects to combat the spread of pathogens will be reallocated using an addendum to this Agreement for identified and approved projects.

NOW THEREFORE, in accordance with the applicable provisions of the ARP Act, Public Law 117-2, the representations contained in the Grant Application, and in consideration of (a) the Sponsor’s acceptance of this Offer; and, (b) the benefits to accrue to the United States and the public from the accomplishment of the Grant and in compliance with the conditions as herein provided,

THE FEDERAL AVIATION ADMINISTRATION, FOR AND ON BEHALF OF THE UNITED STATES, HEREBY OFFERS AND AGREES to pay 100% percent of the allowable costs incurred as a result of and in accordance with this Grant Agreement.

Assistance Listings Number (Formerly CFDA Number): 20.106 This Offer is made on and SUBJECT TO THE FOLLOWING TERMS AND CONDITIONS:

CONDITIONS

1. Maximum Obligation. The maximum obligation of the United States payable under this Offeris $59,000, allocated as follows:
$59,000 ARPA KW2022

2. Grant Performance. This Airport Rescue Grant Agreement is subject to the following Federal award requirements:
a. The Period of Performance:

1. Shall start on the date the Sponsor formally accepts this agreement, and is the date signed by the last Sponsor signatory to the agreement. The end date of the period of performance is 4 years (1,460 calendar days) from the date of acceptance. The period of performance end date shall not affect, relieve, or reduce Sponsor obligations and assurances that extend beyond the closeout of this Grant Agreement.

2. Means the total estimated time interval between the start of an initial Federal award and the planned end date, which may include one or more funded portions, or budget periods. (2 Code of Federal Regulations (CFR) § 200.1)
b. The Budget Period:

1. For this Airport Rescue Grant is 4 years (1,460 calendar days). Pursuant to 2 CFR § 200.403(h), the Sponsor may charge to the Grant only allowable costs incurred duringthe budget period.

2. Means the time interval from the start date of a funded portion of an award to the end date of that funded portion during which the Sponsor is authorized to expend the funds awarded, including any funds carried forward or other revisions pursuant to § 200.308. c. Close out and Termination.
3-06-0144-033-2022
5 1. Unless the FAA authorizes a written extension, the Sponsor must submit all Grant closeout documentation and liquidate (pay-off) all obligations incurred under this award no later than 120 calendar days after the end date of the period of performance. If the Sponsor does not submit all required closeout documentation within this time period, the FAA will proceed to close out the Grant within one year of the period of performance end datewith the information available at the end of 120 days. (2 CFR § 200.344)

2. The FAA may terminate this Airport Rescue Grant, in whole or in part, in accordance with the conditions set forth in 2 CFR § 200.340, or other Federal regulatory or statutory authorities as applicable.

3. Unallowable Costs. The Sponsor shall not seek reimbursement for any costs that the FAA has determined to be unallowable under the ARP Act.

4. Indirect Costs - Sponsor. The Sponsor may charge indirect costs under this award by applying the indirect cost rate identified in the Grant Application as accepted by the FAA, to allowable costs for Sponsor direct salaries and wages only.

5. Final Federal Share of Costs. The United States’ share of allowable Grant costs is 100%.

6. Completing the Grant without Delay and in Conformance with Requirements. The Sponsor must carry out and complete the Grant without undue delays and in accordance with this Airport Rescue Grant Agreement, the ARP Act, and the regulations, policies, standards, and procedures of the Secretary of Transportation (“Secretary”). Pursuant to 2 CFR § 200.308, the Sponsor agrees to report to the FAA any disengagement from funding eligible expenses under the Grant that exceeds three months or a 25 percent reduction in time devoted to the Grant, and request prior approval from FAA. The report must include a reason for the stoppage. The Sponsor agrees to comply with the attached assurances, which are part of this agreement and any addendum that may be attached hereto at a later date by mutual consent.

7. Amendments or Withdrawals before Grant Acceptance. The FAA reserves the right to amend or withdraw this offer at any time prior to its acceptance by the Sponsor.

8. Offer Expiration Date. This offer will expire and the United States will not be obligated to pay any part of the costs unless this offer has been accepted by the Sponsor on or before January 24, 2022, or such subsequent date as may be prescribed in writing by the FAA.

9. Improper Use of Federal Funds. The Sponsor must take all steps, including litigation if necessary, to recover Federal funds spent fraudulently, wastefully, or in violation of Federal antitrust statutes, or misused in any other manner, including uses that violate this Airport Rescue Grant Agreement, the ARP Act, or other provision of applicable law. For the purposes of this Airport Rescue Grant Agreement, the term “Federal funds” means funds however used or dispersed by the Sponsor that were originally paid pursuant to this or any other Federal grant agreement(s). The Sponsor must return the recovered Federal share, including funds recovered by settlement, order, or judgment, to the Secretary. The Sponsor must furnish to the Secretary, upon request, all documents and records pertaining to the determination of the amount of the Federal share or to any settlement, litigation, negotiation, or other efforts taken to recover such funds. All settlements or other final positions of the Sponsor, in court or otherwise, involving the recovery of such Federal share require advance approval by the Secretary.

10. United States Not Liable for Damage or Injury. The United States is not responsible or liable for damage to property or injury to persons which may arise from, or relate to this AirportRescue 3-06-0144-033-2022
6 Grant Agreement, including, but not limited to, any action taken by a Sponsor related to or arising from, directly or indirectly, this Airport Rescue Grant Agreement.

11. System for Award Management (SAM) Registration and Unique Entity Identifier(UEI). a. Requirement for System for Award Management (SAM): Unless the Sponsor is exempted from this requirement under 2 CFR 25.110, the Sponsor must maintain the currency of its information in SAM until the Sponsor submits the final financial report required under this Grant, or receives the final payment, whichever is later. This requires that the Sponsor review and update the information at least annually after the initial registration and more frequently if required by changes in information or another award term. Additional information about registration procedures may be found at the SAM website (currently athttp://www.sam.gov). b. Unique entity identifier (UEI) means a 12-character alpha-numeric value used to identify a specific commercial, nonprofit or governmental entity. A UEI may be obtained from SAM.gov at https://sam.gov/SAM/pages/public/index.jsf.

12. Electronic Grant Payment(s). Unless otherwise directed by the FAA, the Sponsor must make each payment request under this agreement electronically via the Delphi eInvoicing System for Department of Transportation (DOT) Financial Assistance Awardees.

13. Air and Water Quality. The Sponsor is required to comply with all applicable air and water quality standards for all projects in this grant. If the Sponsor fails to comply with this requirement, the FAA may suspend, cancel, or terminate this Agreement.

14. Financial Reporting and Payment Requirements. The Sponsor will comply with all Federal financial reporting requirements and payment requirements, including submittal of timely and accurate reports.

15. Buy American. Unless otherwise approved in advance by the FAA, in accordance with 49 United States Code (U.S.C.) § 50101, the Sponsor will not acquire or permit any contractor or subcontractor to acquire any steel or manufactured goods produced outside the United States to be used for any project for which funds are provided under this grant. The Sponsor will include a provision implementing Buy American in every contract.

16. Audits for Sponsors.

PUBLIC SPONSORS. The Sponsor must provide for a Single Audit or program-specific audit in accordance with 2 CFR Part 200. The Sponsor must submit the audit reporting package to the Federal Audit Clearinghouse on the Federal Audit Clearinghouse’s Internet Data Entry System at http://harvester.census.gov/facweb/. Upon request of the FAA, the Sponsor shall provide one copy of the completed audit to the FAA.

17. Suspension or Debarment. When entering into a “covered transaction” as defined by 2 CFR § 180.200, the Sponsor must:
a. Verify the non-Federal entity is eligible to participate in this Federal program by:

1. Checking the excluded parties list system (EPLS) as maintained within the System for Award Management (SAM) to determine if the non-Federal entity is excluded or disqualified; or

2. Collecting a certification statement from the non-Federal entity attesting the entity is not excluded or disqualified from participating; or
3-06-0144-033-2022
7 3. Adding a clause or condition to covered transactions attesting the individual or firm is not excluded or disqualified from participating.
b. Require prime contractors to comply with 2 CFR § 180.330 when entering into lower-tier transactions (e.g., subcontracts).
c. Immediately disclose to the FAA whenever the Sponsor (1) learns the Sponsor has entered into a covered transaction with an ineligible entity, or (2) suspends or debars a contractor, person, or entity.

18. Ban on Texting While Driving.
a. In accordance with Executive Order 13513, Federal Leadership on Reducing Text Messaging While Driving, October 1, 2009, and DOT Order 3902.10, Text Messaging While Driving, December 30, 2009, the Sponsor is encouraged to:

1. Adopt and enforce workplace safety policies to decrease crashes caused by distracted drivers, including policies to ban text messaging while driving when performing any work for, or on behalf of, the Federal government, including work relating to this Airport Rescue Grant or subgrant funded by this Grant.

2. Conduct workplace safety initiatives in a manner commensurate with the size of the business, such as:

A. Establishment of new rules and programs or re-evaluation of existing programs to prohibit text messaging while driving; and
B. Education, awareness, and other outreach to employees about the safety risks associated with texting while driving.
b. The Sponsor must insert the substance of this clause on banning texting while driving inall subgrants, contracts, and subcontracts funded by this Airport Rescue Grant.

19. Trafficking in Persons.
a. You as the recipient, your employees, subrecipients under this Airport Rescue Grant, and subrecipients’ employees may not –

1. Engage in severe forms of trafficking in persons during the period of time that the award is in effect;

2. Procure a commercial sex act during the period of time that the award is in effect; or

3. Use forced labor in the performance of the award or subawards under the Airport Rescue Grant.
b. The FAA as the Federal awarding agency may unilaterally terminate this award,without penalty, if you or a subrecipient that is a private entity –

1. Is determined to have violated a prohibition in paragraph a. of this Airport Rescue Grant Agreement term; or

2. Has an employee who is determined by the agency official authorized to terminate the Airport Rescue Grant Agreement to have violated a prohibition in paragraph a. of this Airport Rescue Grant term through conduct that is either – A. Associated with performance under this Airport Rescue Grant; or 3-06-0144-033-2022
8 B. Imputed to the subrecipient using the standards and due process for imputing the conduct of an individual to an organization that are provided in 2 CFR Part 180, “OMB Guidelines to Agencies on Government-wide Debarment and Suspension (Nonprocurement),”as implemented by the FAA at 2 CFR Part 1200. c. You must inform us immediately of any information you receive from any source alleging a violation of a prohibition in paragraph a. of this Grant condition during this Airport Rescue Grant Agreement.
d. Our right to terminate unilaterally that is described in paragraph a. of this Grant condition:

1. Implements section 106(g) of the Trafficking Victims Protection Act of 2000 (TVPA), as amended (22 U.S.C. § 7104(g)), and

2. Is in addition to all other remedies for noncompliance that are available to the FAA under this Airport Rescue Grant.

20. Employee Protection from Reprisal.
a. Prohibition of Reprisals —

1. In accordance with 41 U.S.C. § 4712, an employee of a grantee or subgrantee may not be discharged, demoted, or otherwise discriminated against as a reprisal for disclosing to a person or body described in sub-paragraph (a)(2) of this Grant condition, information that the employee reasonably believes is evidence of:
a. Gross mismanagement of a Federal grant;
b. Gross waste of Federal funds;
c. An abuse of authority relating to implementation or use of Federal funds; d. A substantial and specific danger to public health or safety; or e. A violation of law, rule, or regulation related to a Federal grant.

2. Persons and bodies covered: The persons and bodies to which a disclosure by an employee is covered are as follows:
a. A member of Congress or a representative of a committee of Congress; b. An Inspector General;
c. The Government Accountability Office;
d. A Federal employee responsible for oversight or management of a grant program at the relevant agency;
e. A court or grand jury;
f. A management official or other employee of the Sponsor, contractor, or subcontractor who has the responsibility to investigate, discover, or address misconduct; or
g. An authorized official of the Department of Justice or other law enforcement agency.

3. Submission of Complaint — A person who believes that they have been subjected to a reprisal prohibited by paragraph a. of this Airport Rescue Grant Agreement may submit a complaint regarding the reprisal to the Office of Inspector General (OIG) for the U.S.

Department of Transportation.

4. Time Limitation for Submittal of a Complaint — A complaint may not be brought under this subsection more than three years after the date on which the alleged reprisal took place. 3-06-0144-033-2022
9 5. Required Actions of the Inspector General — Actions, limitations, and exceptions of the Inspector General’s office are established under 41 U.S.C. § 4712(b).

6. Assumption of Rights to Civil Remedy — Upon receipt of an explanation of a decision not to conduct or continue an investigation by the Office of Inspector General, the person submitting a complaint assumes the right to a civil remedy under 41 U.S.C. §4712(c).

21. Limitations. Nothing provided herein shall be construed to limit, cancel, annul, or modify the terms of any Federal grant agreement(s), including all terms and assurances related thereto, that have been entered into by the Sponsor and the FAA prior to the date of this Airport Rescue Grant Agreement.

22. Face Coverings Policy. The sponsor agrees to implement a face-covering (mask) policy to combat the spread of pathogens. This policy must include a requirement that all persons wear a mask, in accordance with Centers for Disease Control (CDC) and Transportation Security Administration (TSA) requirements, as applicable, at all times while in all public areas of the airport property, except to the extent exempted under those requirements. This special condition requires the airport sponsor continue to require masks until Executive Order 13998, Promoting COVID-19 Safety in Domestic and International Travel, is no longer effective.

SPECIAL CONDITIONS FOR USE OF AIRPORT RESCUE GRANT FUNDS

CONDITIONS FOR EQUIPMENT -

1. Equipment or Vehicle Replacement. The Sponsor agrees that when using funds provided by this Grant to replace equipment, the proceeds from the trade-in or sale of such replaced equipment shall be classified and used as airport revenue.

2. Equipment Acquisition. The Sponsor agrees that for any equipment acquired with funds provided by this Grant, such equipment shall be used solely for purposes directly related to combating the spread of pathogens at the airport.

3. Low Emission Systems. The Sponsor agrees that vehicles and equipment acquired with funds provided in this Grant:
a. Will be maintained and used at the airport for which they were purchased; and b. Will not be transferred, relocated, or used at another airport without the advance consent of the FAA.

The Sponsor further agrees that it will maintain annual records on individual vehicles and equipment, project expenditures, cost effectiveness, and emission reductions.

CONDITIONS FOR UTILITIES AND LAND -

4. Utilities Proration. For purposes of computing the United States’ share of the allowable airport operations and maintenance costs, the allowable cost of utilities incurred by the Sponsor to operate and maintain airport(s) included in the Grant must not exceed the percent attributable to the capital or operating costs of the airport.

5. Utility Relocation in Grant. The Sponsor understands and agreesthat:
a. The United States will not participate in the cost of any utility relocation unless and until the Sponsor has submitted evidence satisfactory to the FAA that the Sponsor is legally responsible for payment of such costs;
3-06-0144-033-2022
10 b. FAA participation is limited to those utilities located on-airport or off-airport only where the Sponsor has an easement for the utility; and
c. The utilities must serve a purpose directly related to the Airport. 3-06-0144-033-2022
11 {{DateTime_es_:signer1:calc(now()):format(date," mmmm d,yyyy")}} {{Sig_es_:signer1: signature}}
{{N_es_:signer1: fullname}}
{{*Ttl_es_:signer1: title}}
The Sponsor’s acceptance of this Offer and ratification and adoption of the Airport Rescue Grant Application incorporated herein shall be evidenced by execution of this instrument by the Sponsor. The Offer and Acceptance shall comprise an Airport Rescue Grant Agreement, as provided by the ARP Act, constituting the contractual obligations and rights of the United States and the Sponsor with respect to this Grant. The effective date of this Airport Rescue Grant Agreement is the date of the Sponsor's acceptance of this Offer.

Please read the following information: By signing this document, you are agreeing that you have reviewed the following consumer disclosure information and consent to transact business using electronic communications, to receive notices and disclosures electronically, and to utilize electronic signatures in lieu of using paper documents. You are not required to receive notices and disclosures or sign documents electronically. If you prefer not to do so, you may request to receive paper copies and withdraw your consent at any time.

Dated January 14, 2022

UNITED STATES OF AMERICA

FEDERAL AVIATION ADMINISTRATION
Amy Choi for Laurie Suttmeier
Amy Choi for Laurie Suttmeier (Jan 14, 2022 16:38 PST)
(Signature)
Amy Choi for Laurie Suttmeier
(Typed Name)
Assistant Manager
(Title of FAA Official)
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{{N_es_:signer2: fullname}}
{{*Ttl_es_:signer2: title}}
Part II - Acceptance
The Sponsor does hereby ratify and adopt all assurances, statements, representations, warranties, covenants, and agreements contained in the Airport Rescue Grant Application and incorporated materials referred to in the foregoing Offer under Part I of this Airport Rescue Grant Agreement, and does hereby accept this Offer and by such acceptance agrees to comply with all of the terms and conditions in this Offer and in the Airport Rescue Grant Application and all applicable terms and conditions provided for in the ARP Act and other applicable provisions of Federal law.

I declare under penalty of perjury that the foregoing is true and correct. 1 Dated
City of Madera
(Name of Sponsor)
(Signature of Sponsor’s Designative Official/Representative) By:
(Type Name of Sponsor’s Designative Official/Representative) Title:
(Title of Sponsor’s Designative Official/Representative) 1 Knowingly and willfully providing false information to the Federal government is a violation of 18 U.S.C.

Section 1001 (False Statements) and could subject you to fines, imprisonment, or both. 3-06-0144-033-2022
13 {{N_es_:signer3: fullname}}
{{DateTime_es_:signer3:calc(now()):format(date," mmmm d,yyyy")}} {{Sig_es_:signer3: signature}}

CERTIFICATE OF SPONSOR'S ATTORNEY
I, , acting as Attorney for the Sponsor do hereby certify:

That in my opinion the Sponsor is empowered to enter into the foregoing Grant Agreement under the laws of the State of California . Further, I have examined the foregoing Grant Agreement and the actions taken by said Sponsor and Sponsor’s official representative has been duly authorized and that the execution thereof is in all respects due and proper and in accordance with the laws of the said State and the ARP Act. The Sponsor understands funding made available under this Grant Agreement may only be used for costs related to operations, personnel, cleaning, sanitization, janitorial services, and combating the spread of pathogens at the airport incurred on or after January 20, 2020, or for debt service payments that are due on or after March 11, 2021. Further, it is my opinion the foregoing Grant Agreement constitutes a legal and binding obligation of the Sponsor in accordance with the terms thereof.

Dated at
By:
(Signature of Sponsor's Attorney)
3-06-0144-033-2022
14 AIRPORT RESCUE GRANT ASSURANCES

AIRPORT SPONSORS
A. General.

1. These Airport Rescue Grant Assurances are required to be submitted as part of the application by sponsors requesting funds under the provisions of the American Rescue Plan Act of 2021 (“ARP Act,” or “the Act”), Public Law 117-2. As used herein, the term “public agency sponsor” means a public agency with control of a public-use airport; the term “private sponsor” means a private owner of a public-use airport; and the term “sponsor” includes both public agency sponsors and private sponsors.

2. Upon acceptance of this Airport Rescue Grant offer by the sponsor, these assurances are incorporated into and become part of this Airport Rescue Grant Agreement.

B. Sponsor Certification.

The sponsor hereby assures and certifies, with respect to this Airport Rescue Grant that:

It will comply with all applicable Federal laws, regulations, executive orders, policies, guidelines, and requirements as they relate to the application, acceptance, and use of Federal funds for this Airport Rescue Grant including but not limited to the following:

FEDERAL LEGISLATION
a. 49 U.S.C. Chapter 471, as applicable
b. Davis-Bacon Act — 40 U.S.C. 276(a), et.seq.
c. Federal Fair Labor Standards Act — 29 U.S.C. 201, et.seq. d. Hatch Act — 5 U.S.C. 1501, et.seq.2
e. Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970 Title 42 U.S.C. 4601, et.seq.
f. National Historic Preservation Act of 1966 — Section 106 — 16 U.S.C. 470(f). g. Archeological and Historic Preservation Act of 1974 — 16 U.S.C. 469 through469c. h. Native Americans Grave Repatriation Act — 25 U.S.C. Section 3001, et.seq. i. Clean Air Act, P.L. 90-148, as amended.
j. Coastal Zone Management Act, P.L. 93-205, as amended. k. Flood Disaster Protection Act of 1973 — Section 102(a) — 42 U.S.C. 4012a. l. Title 49, U.S.C., Section 303, (formerly known as Section 4(f)). m. Rehabilitation Act of 1973 — 29 U.S.C. 794.
n. Title VI of the Civil Rights Act of 1964 (42 U.S.C. § 2000d et seq., 78 stat. 252) (prohibits discrimination on the basis of race, color, national origin). o. Americans with Disabilities Act of 1990, as amended, (42 U.S.C. § 12101 et seq.), prohibits discrimination on the basis of disability).
p. Age Discrimination Act of 1975 — 42 U.S.C. 6101, et. seq. 3-06-0144-033-2022
15 q. American Indian Religious Freedom Act, P.L. 95-341, as amended. r. Architectural Barriers Act of 1968 — 42 U.S.C. 4151, et.seq. s. Power plant and Industrial Fuel Use Act of 1978 — Section 403- 2 U.S.C. 8373. t. Contract Work Hours and Safety Standards Act — 40 U.S.C. 327, et.seq. u. Copeland Anti-kickback Act — 18 U.S.C. 874.1.
v. National Environmental Policy Act of 1969 — 42 U.S.C. 4321, et.seq. w. Wild and Scenic Rivers Act, P.L. 90-542, as amended. x. Single Audit Act of 1984 — 31 U.S.C. 7501, et.seq.2
y. Drug-Free Workplace Act of 1988 — 41 U.S.C. 702 through 706. z. The Federal Funding Accountability and Transparency Act of 2006, as amended (Pub. L. 109-282, as amended by section 6202 of Pub. L. 110-252).

Madera City CouncilJanuary 19, 2022

Madera City Council
January 19, 2022