Madera City Council
August 17, 2022

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2022/2023 Operating Budget | City of Madera 3
Operating Budget &
Capital Improvement Program
City Council
Santos Garcia, Mayor
Cece Gallegos, Councilmember (D1)
Jose Rodriguez, Councilmember (D2)
Steve Montes, Councilmember (D3)
Anita Evans, Mayor Pro Tem (D4)
Elsa Mejia, Councilmember (D5)
Artemio Villegas, Councilmember (D6)
FY 2022/2023
City of Madera | 2022/2023 Operating Budget 4

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2022/2023 Operating Budget | City of Madera 5
Table of Contents
LETTER FROM THE CITY MANAGER 10
ABOUT MADERA 15
City of Madera 16
Boards & Commissions 17
Madera City Map 22
Madera at a Glance 23
The Early History of Madera 24
Madera Residents 25
Madera Home & Family 26
Madera Climate 27
Madera Transportation 27
Local Government 28
Madera Parks 29
Madera Infrastructure 29
Madera Police 30
CalFire - Madera 30
Madera Economics 31
Major Employers of Madera 32
2022/23 BUDGET OVERVIEW 33
Key Budget Assumptions & Changes 34
Budget Process 38
Basis of Accounting & Budgeting 39
Level of Budgetary Control 40
Financial Budget Policies 41
Employee Salary & Benefits 43
FTE by Expensing Org 48
CITYWIDE SUMMARIES 51
Citywide Revenues 52
Citywide Expenses 54
Projected Fund Balance 56
City of Madera | 2022/2023 Operating Budget
6 GENERAL FUND SUMMARIES 59
Major Revenue Sources 60
Revenues & Expenditures Summaries 62
Expenditures by Organizational Unit 69
GENERAL FUND DEPARTMENTS 79
City Council 81
City Council 83
City Clerk 84
City Clerk’s Office 87
City Manager 89
City Manager 93
Central Admin 94
Community Promotions 95
City Attorney 96
Finance Department 97
Finance 102
Purchasing 104
Payroll Clearing (RDA PR) 105
Human Resources 106
HR/Risk Management 110
Police Department 112
PD Administration 116
PD - AB109 118
PD - CCP 119
School Policing 120
PD Housing Authority 121
COPS Hiring Program Grant 122
Animal Control 123
Code Enforcement 124
Fire Department 129
Fire 132
Public Works Department 135
PW - Streets 140
PW - Safe & Clean Team 142
PW - Graffiti Abatement 143
Planning Department 144
Planning 148
2022/2023 Operating Budget | City of Madera 7
Building Department 149
Building 152
Engineering Department 154
Engineering 159
Parks & Community Services Department 161
Parks Administration 165
Parks 166
Parks Landscape & Maintenance District Services 168
Parks Recreation 170
Senior Citizen Community Service 172
Senior Citizen Therapeutic 173
Sports Programs 174
Aquatics Programs 175
Community & Recreation Centers 176
Special Events 178
ENTERPRISE FUNDS 179
Enterprise Funds Operating Budget Overview 180
Expense Summaries 181
Water 189
Water Utility 190
Utility Billing and Water 191
Water Maintenance and Operations 193
Water Quality Control 195
Water Conservation Program 197
Water Capital Outlay 198
Water Debt Service and Revenue Bonds 199
Sewer 201
Sewer Fund 202
Utility Billing and Sewer 203
Sewer Maintenance & Operations 205
Water Waste Treatment Plant 207
Sewer Capital Outlay 209
Wastewater Treatment Plant Bond Administration 210
Solid Waste 213
Utility Billing/Garbage 214
Drainage 223
Drainage Capital Outlay 224
Drainage Operations 225
City of Madera | 2022/2023 Operating Budget 8
Drainage Flood Control 226
Airport 227
Airport Operations 228
Airport Capital Projects 230
Airport Development 231
Transit 233
Dial-A-Ride 234
Dial-A-Ride Capital Outlay 236
Madera Metro 237
Low Carbon Transit Operation 239
Madera Metro Capital Outlay 240
Prop 1B PTMISEA 241
Golf 243
Golf Operations 244
Golf Course Operation 245
SPECIAL REVENUE FUNDS 247
Special Revenue Funds Budget Overview 248
Expenditures Summaries 251
CFD Special Tax Refunding Bond 265
Grants Department 267
INTERNAL SERVICE FUNDS 271
Internal Service Funds Budget Overview 272
Expense Summaries 273
Fleet Unassigned 277
Fleet Maintenance 278
Fleet Acquisition 280
Fleet MOTOR POOL 281
Facilities Maintenance 282
Computer Acquisition/Maint. 289
CITY DEBT 291
Debt Service 292
CAPITAL FUNDS & PROJECTS 295
City Council Members
Santos Garcia, Mayor
Cece Gallegos, Councilmember (D1)
Jose Rodriguez, Councilmember (D2)
Steve Montes, Councilmember (D3)
Anita Evans, Mayor Pro Tem (D4)
Elsa Mejia, Councilmember (D5)
Artemio Villegas, Councilmember (D6)
Executive Management
Arnoldo Rodriguez, City Manager
Hilda Cantu Montoy, City Attorney (contracted)
Alicia Gonzales, City Clerk
Department Directors
Vacant, Director of Financial Services
Gary Conte, Planning Manager
Dino Lawson, Police Chief
Vacant, Director of Public Works
Joseph Hebert, Interim Director of Parks & Community Services Vacant, Chief Building Official
Keith Helmuth, City Engineer
Wendy Silva, Director of Human Resources
Mark Souders, Information Services Manager
Financial Budget Support Staff
Anthony Forestiere, Accounting Manager
Rosa Hernandez, Administrative Analyst
Lyann Huang, Accountant II
Executive Summary:

On behalf of City staff, it is my pleasure to present the FY 2022/23 Annual Operating Budget for general operations and capital improvement programs for the City of Madera.

Although the past two years hves been an unprecedented one with the onset of COVID-19, the City is pleased to share the budget revenues and expenses as proposed represent a net surplus for 2022/23 General Fund, including a $906k transfer from the unallocated balance in the General Fund to pay the increase in health insurance premiums and one-time pay to the bargaining unit groups.

Note that the City’s budget document is one of the single most essential expressions of a municipality’s core mission, City Council policy priorities, and ultimately, the community’s vision. With this in mind, the 2022/23 Annual Budget has been prepared with the goal to continue to deliver essential city services, all while maintaining fiscal accountability.

The City’s financial condition has been on an upward
trajectory, with sales tax and property tax revenue exceeding last year’s. Other revenues, such as charges for services, were on a gradual growth trend as well. While the COVID-19
pandemic statewide stay-at-home order impacted sales tax, the City has maintained its general fund balance stabilization reserve consistent with the City General Fund Balance Reserve Policy. Specific assumptions and budget modifications are outlined in the Key Budget Assumptions & Changes section. As the new fiscal year progresses, staff will routinely revisit our assumptions and projections based on new information and bring that analysis to Council for direction and action.

City of Madera | 2022/2023 Operating Budget 10
Letter from the City Manager
Preparing a budget with as many unknown variables as we encountered in the past two fiscal years posed significant challenges. However, the pandemic is only one variable
impacting the national and local economy. Others factors causing challenges include:
▪ Inflation has increased, while interest rates are
unpredictable.
▪ Supply chain issues
▪ Labor shortages (the Great Resignation) remain a
challenge for the City and the community
▪ Global conflict; Russia’s invasion of Ukraine has
impacted the economy, such as oil prices
▪ Complying with increased regulations, specifically
land use and environmental regulations
Though we anticipate much of that uncertainty will continue in the near term, our approach to budgeting continues to focus on the continuity of service levels and the strategic expansion of services as growth and demand warrant. This requires reprioritizing and adapting as the economy reopens. As
reopening occurs, the outlook for revenue looks brighter; however, expenses are also projected to increase.

Despite forecasts predicting a brighter economic outlook nationally, the City must still keep a keen eye on rising costs from unfunded mandates, deferred maintenance of facilities and amenities, and maintaining competitive employee
compensation and benefits. Moreover, while the community has continued to grow, service levels have not necessarily kept pace. Positions added this year account for several years of pent-up demand to maintain service levels and address
overgrowing areas of concern, such as the cleanliness of our City.

While the City’s General Fund budget is balanced for FY 2022/23, it does not address all of the City’s long-term liabilities, such as facility maintenance and new infrastructure.

Historically, deferred maintenance of the City’s parks, playgrounds, senior centers, Fire Stations, City Hall, pools, Corporation yard, and other facilities has been underfunded.

While this budget does not address all deferred maintenance, it does include some funding for minor repairs. Regardless, continuing to identify opportunities to reduce costs, increase revenue, update service delivery plans, and form new
partnerships remains imperative to moving forward.

These challenges and our focus on delivering the most
effective services with the most significant impact are the impetus for our operating plan.

Consequently, this budget is designed to:
▪ Ensure continuing excellent service and safety to our community
▪ Maintain fiscal balance in an evolving economy
▪ Shape the organizational culture to ensure a highperforming workforce operating in a rewarding environment, making the City an employer of choice
in the region
▪ Continue our commitment to keeping our
neighborhoods safe
▪ Improve our service delivery
Budget Overview
The City of Madera cannot provide a budget overview without acknowledging the impacts COVID-19, by raising costs, and inflation presented to the preparation of this budget
document. While traditional revenue streams have increased , such as gas, transit occupancy tax, and recreation revenue, City expenses have also increased. For example, while the City receives more in gas tax, road repairs have also increased.

As we continue to move forward, the anticipates greater revenue in comparison to previous years. More specifically, the City generating $12.3M from Bradley-Burns uniform local sales tax and $6.6M from Measure K.

Property taxes and property tax in-lieu/VLF are forecast to increase slightly year over year, to $7.1M. Property values have increased, both in the residential and commercial arenas.

Unfortunately, while some revenues have increased, certain city expenses have as well. Property Liability Insurance is anticipated to increase, while Unfunded Accrued Pensions Liability is also expected to increase. Employee Health Insurance is projected to increase, and Senate Bill 1383 will increase solid waste costs.

The Citywide budget includes many enterprise, internal
service, and special revenue funds that operate with adequate revenue to sustain necessary operating and capital needs; 2022/2023 Operating Budget | City of Madera 11
however, some have incurred structural deficits with ongoing revenues insufficient to cover ongoing expenses. Specifically, the Sewer, Water, and Drainage funds require millions of dollars to fund complex projects over the following years, impacting rates with increases, albeit nominal given the City’s use of the American Rescue Fund.

Special revenue funds are established to track and report funds assigned to specific purposes. All special revenue funds are budgeted based on projected revenues and are balanced.

An example of Special revenue funds would be the Community Development Block Grant (CDBG) program. Internal service funds provide services to internal customers, including Information Services, Fleet, and Facilities. During the 2020/21 fiscal year, the Insurance Reserve Fund was reclassified to an internal service fund to reflect its role and utilization properly.

Like enterprise funds, the internal service funds charge customers for services provided. Budgeted revenues are
adequate to provide the City departments with essential internal services.

Presenting a Balanced Budget
I understand that a balanced budget is one of the Council’s highest priorities. In my review, each department, including Finance Department staff and myself, examined projected revenues and proposed expenses. The result is a budget where projected operational revenues slightly exceed anticipated projected operational expenses.

Several items worth highlighting:
▪ The City is projecting General Fund revenues increase in comparison to previous years.
▪ Senate Bill 1383 has state mandates which will impact the solid waste cost permanently. Commercial
accounts will experience the largest increases.
▪ The City is projecting a balanced operating budget.

Operational costs are the day-to-day expenses
incurred as a normal cost of doing business (e.g.,
salaries, benefits, utilities, supplies, equipment,
contracted services, and similar costs).
▪ This budget reflects the operating and capital
activities of 5 General Funds, 8 Enterprise Funds, and
140 Special Revenue Funds, 4 Internal Service Funds,
4 Capital Projects Funds, 1 Debt Service Fund, 6
Fiduciary Funds, and approximately 298 full-time
equivalent positions that provide the City’s public
safety, quality of life, infrastructure construction and maintenance, transportation and developmentrelated services, and the internal governance services that support them.
▪ The largest component of the budget is the General
Fund.
▪ Capital Improvement Projects will be placed in
separate accounts, apart from the General Fund.
▪ Measure K is projected to generate nearly $6.6 million for public safety.
▪ Projected Measure R revenue is not included
considering that it is premature when cannabis
businesses will open
American Rescue Plan
The American Rescue Plan Act (ARPA) was passed by Congress and signed into law by President Joe Biden on March 11, 2021, and is expected to be a significant factor in ensuring the economic recovery continues to be successful with $1.9 trillion in federal funding to help mitigate the impacts of the pandemic and assist individuals and communities to rebuild and get back on their feet. In this package, $65 billion is allocated for local governments nationwide, with an estimated $8 billion
earmarked for California cities.

Notably, funds cannot be deposited into a pension fund. The Department of the Treasury recently released its guidance to further clarify the potential uses of these funds and any restrictions that may be placed on how they can be spent. The funds must be fully utilized by December 2024 and will require periodic reporting to the Department of the Treasury as to how they were spent. However, the Treasury Department is still expected to make additional changes to its interim regulations over the next several months.

The American Rescue Plan funds will bring in an expected $23M, of which about $11.5M will be allocated within FY 2021/22 and the remaining amount this fiscal year. All funds have been allocated to the Sewer and Water Enterprise Funds.

Safe and Clean Initiative
As City resources, personnel, and services have been reduced to safeguard fiscal stability, maintaining our premier public spaces is a priority. In addressing this priority, staff is City of Madera | 2022/2023 Operating Budget 12
proposing to continue expanding the clean-up pilot program that commenced with the removal of snipe signs, abandoned telephone booths, shoes over power lines, and shopping carts.

This continued with the contracting of a private company to remove trash around the Fresno River. Staff is proposing that these efforts continue while also maintaining part-time employees that will focus on cleaning public spaces. Through these strategic allocations, the City will continue to care for and safeguard its prized public spaces for residents and visitors alike. This will be particularly important as we welcome our community back to pre-pandemic times.

Looking Ahead
Our City continues to assess evolving circumstances and should make every effort to prepare itself for the effects they may have on our ability to deliver quality services. While much remains out of our control, such as international conflicts, inflations, national trends, the City remains financially steady.

Though this budget funds the absolute musts, the City must plan on economic tightening. As we continue to work in
partnership with our community to deliver desired service levels through effective business models, staff will continue to adjust its efforts as more efficient methods are identified. In partnering with our community, service organizations, Council, and staff, I am confident that we will capitalize on
opportunities and mitigate challenges positioning the City to weather any anticipated challenges on the horizon.

While we look forward to returning to a more traditional social environment, we will take what we learned during the
pandemic and incorporate it into our ongoing operations and culture.

Finally, I would like to thank the City Council for your leadership. Community members are confident that their City is well-run, and their well-being is our top priority. With your ongoing support, we will continue to provide excellent
customer service as we strive to become the City of tomorrow.

Respectfully submitted,
Arnoldo Rodriguez
City Manager
2022/2023 Operating Budget | City of Madera 13

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ABOUT MADERA
City Organization
Boards & Commissions
City Map
At a Glance
Early History
Residents
Home & Family Stats
Climate
Local Government
Parks
Infrastructure
Police
Fire
Local Economy
Major Employers
Organizational Chart
Residents
City
Council
Successor
Agency City Clerk City Manager
City
Attorney
(Contract)
Parks Community
Development
Human
Resources
Information
Systems Police Fire
(Cal-Fire) Finance
Engineering Public Works
Building Planning
Code
Enforcement Grants
City of Madera
City of Madera | 2022/2023 Operating Budget 16
2022/2023 Operating Budget | City of Madera 17
Boards & Commissions
On or before December 31 of each year, each legislative body shall prepare an appointments list of all regular and ongoing boards, commissions, and committees which are appointed by the legislative body of the local agency. This list shall be known as the Local Appointments List. The list shall contain the following information: (a) A list of all appointive terms which will expire during the next calendar year, with the name of the incumbent appointee, the date of appointment, the date the term expires, and the necessary qualifications for the position, (b) A list of all boards, commissions, and committees whose members serve at the pleasure of the legislative body, and the necessary qualifications for each position.

District Committee Member Date Appointed Term Expires
Americans with
Disabilities Act
(ADA) Advisory
Council
Mayor DJ Becker 05/04/22 12/01/24
District 1 Tim Riche 01/16/19 12/01/22
District 2 Cynthia Ortegon 01/16/19 12/01/24
District 3 Saim Mohammad 05/04/22 12/01/22
District 4 Muhammad Latif 06/02/21 12/01/24
District 5 Dennis K. Smith 02/06/19 12/01/22
District 6 Diana Robbins 01/06/21 12/01/24
Airport Advisory
Commission
Mayor Miguel Gonzalez 09/01/21 12/01/24
District 1 Jerry Holiday 03/20/19 12/01/22
District 2 Issa Zacharia 05/16/18 12/01/24
District 3 Johanna Torres 05/19/21 12/01/22
District 4 Stanley Mackey 05/19/21 12/01/24
District 5 Felipe Grimaldo Jimenez 02/06/19 12/01/22
District 6 Ramon Lopez-Maciel 01/06/21 12/01/24
Beautification
Committee
Mayor Miguel Gonzalez 02/03/21 12/01/24
District 1 Karen Huerta 02/07/18 12/01/22
District 2 Rohi Zacharia 02/15/17 12/01/24
District 3 Debra M. Basila 03/17/21 12/01/22
District 4 Robert Gonzalez 05/19/21 12/01/24
District 5 Agapita Rocha 01/16/19 12/01/22
District 6 Cynthia Moreno-Procopio 03/17/21 12/01/24
Civil Service
Commission
At-Large
Appointment
Summer Gonzales 02/02/22 12/01/24
Nick Salinas 02/02/22 12/01/22
Celeste Voyles 02/02/22 12/01/24
Saim Mohammad 02/02/22 12/01/22
Julius Washington 02/02/22 12/01/24
Civil Service
Commission
At-Large
Appointment
Vacant --- ---
Muhammad Latif 02/02/22 12/01/24
Local Appointment List (Pursuant to California Government Code Section 54972) City of Madera | 2022/2023 Operating Budget 18
District Committee Member Date Appointed Term Expires
CDBG Block Grant
Commission
Mayor Gabriela GonzalezGutierrez 02/17/21 12/01/24
District 1 Candace Talley 03/01/17 12/01/22
District 2 Alyssia Arredondo 03/01/17 12/01/24
District 3 Stephanie Nathan 03/18/20 12/01/22
District 4 DJ Becker 01/20/21 12/01/24
District 5 Olga P. Garcia 01/16/19 12/01/22
District 6 Dulce Arredondo 03/03/21 12/01/24
Loan Review
Committee
At-Large
Appointment
Elvin Martin 3/1/06 N/A
John Molina 3/1/06 N/A
Muhammad Latif 2/20/19 N/A
Matilda Villafan 2/20/19 N/A
Vacant --- N/A
Planning
Commission
Mayor Khubaib Seikh 01/20/21 12/01/24
District 1 Robert Gran Jr. 01/16/19 12/01/22
District 2 Rohi Zacharia 01/06/21 12/01/24
District 3 Saim Mohammad 05/04/22 12/01/22
District 4 Balwinder Singh 06/02/21 12/01/24
District 5 Jose Chavez Garcia 05/04/22 12/01/22
District 6 Ramon Lopez-Maciel 01/06/21 12/01/24
Transit Advisory
Board
Mayor Cynthia Ortegon 05/19/21 12/01/24
District 1 Andrew Albonico 09/02/20 12/01/22
District 2 Muhammad Latif 11/20/19 12/01/24
District 3 Marie Luna 02/20/19 12/01/22
District 4 Patricia Carreon 09/15/21 12/01/24
District 5 Otilia Morales 02/20/19 12/01/22
District 6 Vacant --- ---
Youth Commission Mayor Alexia Sanchez 04/03/19 12/01/20 District 1 Juliet Orozco 01/13/21 12/01/22
District 2 Avery Cordero 08/23/19 12/01/20
District 3 Vacant --- ---
District 4 Isabella Ventura 04/03/19 12/01/20
District 5 Xochi Pineda 08/26/20 12/01/20
District 6 Isha Bains 04/03/19 12/01/20
2022/2023 Operating Budget | City of Madera 19
General Description of Boards / Committees / Commissions ADA ADVISORY COUNCIL: Four-year term. The ADA Council is composed of seven members. Appointees shall be residents of the City of Madera. Regular meetings are held the third Tuesday of each month at 3:30 p.m. Each member of the City Council makes a nomination to be considered for appointment by the Mayor.

Responsibilities: Serves in an advisory capacity to the City Council and staff on ADA matters including: promote pedestrian safety and access to all public streets; ensure that all public buildings and facilities, services, programs and activities are in compliance with ADA regulations; promote inclusion of the disabled community in the City’s emergency and disaster preparedness plans; develop disability awareness and educational outreach programs; work with the various City of Madera departments to ensure that all public buildings and facilities, remodeled and newly constructed are in compliance with current laws guaranteeing access for all people with disabilities; promote affordable and accessible housing in the community; make recommendations regarding unmet transit needs; and ensure grievance procedures are followed and enforced as described in the ADA bylaws.

AIRPORT ADVISORY COMMISSION: Four-year term. The Commission is composed of seven members.

Appointees shall be residents of Madera County, and at least four members shall reside within the City. The commission meets at least quarterly at a date and time selected by the Commission. Appointments are made by Council Members.

Responsibilities: Oversee, review, and make recommendations regarding the airport’s annual budget for operational and capital improvement purposes, Airport operations and services, master planning and land use.

BEAUTIFICATION COMMITTEE: Four–year term. The Committee is composed of seven members. Appointees shall be residents of the City of Madera. Regular meetings of the Committee are held every second Thursday of the month at 5:30 p.m. Appointments are made by City Council Members.

Responsibilities: Serves in an advisory capacity to the City Council and staff on community beautification matters including: develop and formulate programs and projects to enhance the aesthetic appearance of the community; develop an ordinance which will establish landscape standards for new development projects; develop and recommend practices and policies which will enhance and upgrade existing properties; and coordinate periodic community clean up campaigns and encourage public participation therein.

CIVIL SERVICE COMMISSION: Four-year term. The Commission is composed of seven members, each member of the City Council makes a nomination to be considered for appointment by the Mayor. Appointees shall be residents of the City of Madera. Commissioners shall not be employed with the City nor shall they be under the direct supervision of any existing Council Member. Meetings, as needed, are usually held on the first Tuesday of each month at 5:00 p.m.

Responsibilities: Certification of eligibility lists for hiring employees in the classified service at regularly scheduled meetings; conducts appeal hearings regarding disciplinary action or alleged violations of Civil Service rules and at the request of the City Council or Administrator; special meetings for hearings are scheduled as needed and my require multiple evenings to complete.

CDBG BLOCK GRANT COMMISSION: This committee is composed of seven members appointed by the Council.

Meets during a weekday evening as required. Serves in an advisory capacity to staff and the City Council on matters City of Madera | 2022/2023 Operating Budget 20
pertaining to the use of CDBG funds allocated to the City of Madera to benefit persons of low and moderate income, disabled and elderly persons, minority groups, homeless persons or persons at risk of homelessness and CDBGfunded activities in eligible Census Tracts where CDBG program activities are proposed. Accepts testimony from City staff and applicants presenting proposals to request CDBG funds. Evaluates proposals and recommends CDBG funding allocations consistent with policies, goals and priorities established by the City’s CDBG Consolidated Plan and the Vision Madera 2025 Action Plan. Receives testimony from staff and provides comments about the City’s CDBG-funded programs and projects overall annual outcomes and accomplishments. Promotes public participation in the CDBG planning process and any amendments.

LOAN REVIEW COMMITTEE: This committee consists of five members appointed by the City Council comprised of at least three residents of the City of Madera. Members shall possess backgrounds in residential mortgage lending, real estate or the building trades industry. Members do not serve specific terms nor do they receive compensation/benefits. Meetings of the committee are held as needed to provide for the review of loan and grant applications for first time homebuyer down payment assistance and owner occupied rehabilitation programs funded by State, Federal and local funds awarded to the City of Madera and from the Successor Agency to the Former Redevelopment Agency. Failure by a Committee member to attend three consecutive meetings shall be deemed an automatic resignation. A significant pattern of absences shall also be considered grounds for removal from the committee. Conflict of interest provisions apply as applicable to committee appointees serving the City of Madera or the Successor Agency to the Former Redevelopment Agency.

PLANNING COMMISSION: Four-year term. The Commission is composed of seven members who are individually appointed, one appointee for the Mayor and each of the Council Members. Appointees must reside within the City limits. Meetings are held on the second Tuesday of each month beginning at 6:00 p.m.

Responsibilities: Develop, maintain and amend the General Plan and Specific Plans as deemed appropriate; discretionary approval of development proposals, including subdivisions, use permits, and variances; discuss overall planning for the City, including ordinances, special studies, zoning, subdivisions and signs, with recommendations to the City Council.

TRANSIT ADVISORY BOARD: Four-year term. The Board consists of seven members appointed from a cross section of the community (general public, children, elderly, disabled, students, social service agencies, and minority family). Seven (7) members are appointed by individual Council Members. Appointees shall be residents of the City of Madera. Meetings are held quarterly in January, April, July, and September at a time and public place set by the advisory board.

Responsibilities Include: Recommend to the City Council a five (5) year transit and equipment plan; review, modify transit system proposals.

YOUTH COMMISSION: Two-year term. The Commission consists of seven members. Each member of the City Council shall appoint one member to the Commission from their district; the Mayor shall appoint one member from the city-at-large. The Commission meets on the second Wednesday of each month at 5:00 p.m.

Responsibilities Include: Serves in an advisory capacity to the City Council about public safety, job opportunities for youth, recreation activities for youth, opportunities for effective participation by youth in governmental process, and changes in city regulations that are necessary to improve the social, economic, educational, recreational advantages, health and well-being of youth.
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City of Madera | 2022/2023 Operating Budget 22
“The Heart of California”
Madera City Map
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2022/2023 Operating Budget | City of Madera 23
Madera at a Glance
Source: Madera Chamber of Commerce and United States Census Bureau QuickFacts Located in Madera County
Population:
~66,000
Location Size:
~16.5 sq. miles
Median Income:
$45,163
Established in 1907
Madera, California
The City of Madera is located in California’s
stunning Central Valley. Featuring a balanced
climate that serves as the perfect host to some of
the nation’s finest agricultural operations, Madera
is also within close proximity to cherished world
treasures such as Yosemite National Park, the Sierra
Nevada Mountain Range, and attractions that run
along the Pacific coastline. Madera is the perfect
combination of the best California has to offer.
•
1877
1876
1896
1881
1907
1933
1898
1893
City of Madera | 2022/2023 Operating Budget 24
The Early History of Madera
Source: Madera Chamber of Commerce
1907
William H. Thurman founded the City
of Madera and is thus known as the
“Father of Madera.” He founded the
Madera Lumber and Trading Company
and served as Madera County’s first
sheriff from 1893 until 1895.

The Madera County Courthouse began
construction in 1896. It was completed
in 1901. The court and county offices
moved out in 1957. In 1971, it was
renovated to become the Madera
County Historical Society Museum.

Madera County officially became a county
in the State of California on May 16, 1893.

After 50 million board feet of timber, the
lumber industry era ended in Madera.

Farmwork became Madera’s new
main industry and revenue source.

On October 11, 1876, the idea for the
City of Madera was frst discussed in
the newspaper, the Fresno Expositor.

At a public meeting on March 21,
1877, attendees decided a school
building should be built. There was
also a drought throughout the San
Jaoquin Valley during this time.

Madera began construction
on a new courthouse, jail, zoo,
and county park. Madera also
became the county seat this year.

In March, Madera’s first Chamber of
Commerce was formed. Forty-nine men
paid $2.50 charter membership dues.

Madera is officially founded on March
27, 1907. Citizens of Madera held a
centennial celebration on March 27, 2007.

A disastrous fire completely
destroyed the lumberyards in
Madera, almost ridding the town
of the lumber industry entirely.
2022/2023 Operating Budget | City of Madera 25
Madera Residents
Source: Madera Chamber of Commerce and California Demographics of Madera residents over the age of five,
speak a language other than English.

Language
of Madera residents aged 25+ have a
high school diploma or higher.

Education
Diversity
Average Age
of Madera residents are Hispanic,
with 15.7% of residents categorized
as White, 4.2% as African American
and 3% as Other respectively.
is the average age of a Madera
Resident, almost 10 percent lower
than the average age of a United
States citizen.

28.8 77.1%

58.1%

62.7%
77%
16%
4% 3%
ti\
SOLD
City of Madera | 2022/2023 Operating Budget 26
Madera Home & Family
Sources: United States Census Bureau QuickFacts
18,122
is the number of households in Madera, compared to 168,265 Fresno households, and 13.6 million California households.

89.4%
of Madera residents are living in the same house they were living in a year ago, compared to 82.5% of Fresno residents and 86.7% of Californians.

3.56 is the average number of persons who reside in each Madera home, compared to 3.08 persons in Fresno households and 2.96 persons per California households.

48.5%
of Madera residents own their homes, compared to 46.4% of Fresno residents and 54.6 of California residents.
$224,100
is the median cost of owner-valued homes in Madera.

Number of Miles to Other Major California Destinations
Fresno
Yosemite National Park
Sacramento
San Fransisco
Los Angeles
240
166
153
100
22 Dial-A-Ride
Min/Max
63 / 96
Min/Max
36/54
2022/2023 Operating Budget | City of Madera 27
Sources: National Weather Service and Madera Chamber of Commerce Madera Climate
Madera Transportation
Sources: Madera Chamber of Commerce and Madera.gov
Average Warmest
Month:

Average Annual
Rainfall Madera is
typically
warm, dry,
with relatively
low humidity.

Madera Metro
ultilizes 3 routes,
transporting Madera
citizens where they
need to be.

Madera residents take over

26.6 minutes to get to work,
compared to 21.8 minutes for
Fresno residents and 29.3 for
all of California.

Dial-A-Ride charges $3 or
less for a ride within the
city or county. Seniors and
the disabled can ride at a
discounted price.

July

12.23 inches
Average Coolest
Month:

December
0 ~
it-\
0 -------
----------
-----------
----------------
Council-Manager
Madera is a municipal corporation following the Council-Manager form of government. The Council, the city’s legislative body, defines the policy direction of the city. The City Manager oversees the daily operations of the city.

Districts
The City Council consists of an elected mayor and six elected council members. Each serves a four-year term. Council members are elected by district, whereas the Mayor is elected at large or citywide.

General Law City
There are two types of cities in California – charter and general law. Charter cities follow the laws set forth in the state’s constitution along with their own adopted “charter” document. General law cities follow the laws set forth by the state legislature. Madera is a General Law city.

City of Madera | 2022/2023 Operating Budget 28
Local Government
The Six City Council Districts of Madera
View a detailed district map at madera.gov/districts
2022/2023 Operating Budget | City of Madera 29
Madera Parks
Madera Infrastructure
10 Parks
Madera enjoys three
community centers,
one skate park, one
community garden,
one municipal golf
course, and a crosscity trail system.
3 Pools
Located at the
Centennial Pool
Complex, these
pools provide refuge
and fun to residents
wanting to escape the
summer heat.
21 Slides
These slides are
located at various
municipally operated
playgrounds
distributed throughout
the City of Madera.
159 Acres
These acres
compromise the City
of Madera’s municipal
park resources
available to residents
of the community.
199 Miles of
City Streets
This is based on reports
from the Public Works
department.
200 Miles of
Waterline
With an additional 175
miles of sewer line.
19 Water
Wells
These work to provide the
City of Madera’s water
supply.
3,000
Streetlights
Keep Maderans out of the
dark, while 38 traffic signals
keep them safely moving.

City of Madera | 2022/2023 Operating Budget 30
Madera Police
CalFire - Madera
39 Police
Vehicles
Madera PD has 16 marked
patrol vehicles, eight code
enforcement vehicles,
five traffic enforcement
motorcycles, five unmarked
detective vehicles, and five
administration vehicles.
71 Sworn
Officers
This includes specialized
units, such as SWAT, SIU,
and Community Outreach.

The Police Department also
has 35 civilian employees.
3 K-9 Units
The Madera PD welcomed
a new K9 to their ranks
this year. These dogs help
human officers take a bit
out of crime.
60,432 Events
Madera PD responded
to 6,201 more events,
compared to last fiscal
year’s 54,231 events.
5 Fire
Engines
The Fire
Department also
has one ladder
truck.
19 Fire
fighters
Recruitment
efforts are still
in effect to add
more.
3 Fire
Stations
Construction of
Fire Station #58
was completed in
FY 20/21.
375 Fires
Mitigated
during FY 21/22.
3,228 Calls
for Service
Calls occurred during
FY 21/22.
'
2022/2023 Operating Budget | City of Madera 31
Madera Economics
3,010 Building
Permits
Permits were issued during
FY 21/22 fiscal year.
172 Single Family
Residential
Permits were issued in FY 21/22.
20,369 Inspections
Conducted
Inspections were conducted by the
Building Department.
3,021
Business
Licenses
Madera has this total number of
business licenses, excluding rentals
by the end of FY 21/22.
0 Top Employers in the City for 2022 by Number of Employees EMPLOYER # of Employees
Madera Unified School District 3,500
County of Madera 1,700
Madera Community Hospital 950
Camarena Health 700
Wal Mart 350
City of Madera 310
Community Action Partnership of Madera County 235
Vallarta Supermarket   175
JBT Food Tech 165
Lowe’s 150
Home Depot 150
Evapco West 150
Span Construction and Engineering 150
*Data may have a margin error no greater than 10 units
Source: Data provided by the Madera County Economic Development Commission City of Madera | 2022/2023 Operating Budget 32
Major Employers of Madera
2022/23 BUDGET

OVERVIEW
Key Budget Assumptions &
Changes Assumptions
Budget Process
Basis of Accounting & Budgeting
Level of Budgetary Control
Financial Budget Policies
Employee Salary & Benefits
Employees By Department
Defining the 2022/23 Starting Point
The City budgets to maintain existing level of services delivered to the community while strategically increasing or expanding services as growth and demand warrant.  Similar to other communities, the City’s consistently recalibrates its service delivery model to meet evolving demands.  While the City anticipated a long‐predicted downturn in the economic cycle, one caused by a health crisis—let alone a crisis with the swiftness and severity of the COVID‐19 pandemic—was
unexpected.  The City took immediate action once COVID‐19 began to affect the country in an attempt to mitigate the anticipated economic impacts. Working in the City’s favor was the fact that prior to the pandemic, the City was enjoying a prosperous budget period. While some communities
experienced significant decreasesin salestax revenue, the City experienced an unexpected increase in revenues in the most recent three budgets, including the current budget.   This resulted in the General Fund reserve balance above and
beyond that required by the General Fund Reserve Policy.  Due to these unexpected increases in revenue, the City is
positioned to remain financially stable. Unfortunately, the Country is entering a tumultuous period and planning and flexibility will be imperative. With the level of uncertainty that exists in the current economic climate, staff have updated budget item forecasts relative to the plethora of issues pressing the national and local economy. Some of these
include:
 Inflation: The U.S. Labor Departmentreported that its consumer price index increased over 8 percent in
March 2022 from the prior year, the largest year‐
over‐year increase in 40 years. In addition, prices
have been driven up by supply chain issues, and
disruptions to global food and energy markets
worsened by Russia’s war against Ukraine. Similar to
others, the City is experiencing the effects of inflation from cost increases in services, fuel, supplies and
equipment, and construction projects.
 Consumer Confidence: Consumer expectations for
inflation have increased over the past year and most
expect that their income will not keep pace with
prices over the next year.
 Supply chain issues: The pandemic created significant supply chain challenges, which continue to impact
manufacturing, construction, retail, and many other
industries. These disruptions have caused lengthy
lead times and brought about sudden price increases
for goods. The City has experienced these challenges
procuring various supplies and equipment, including
IT hardware, vehicles, capital projects, etc.
 Labor:   The Great Resignation and labor challenges
have had an impact on the City.  While the City has
attempted to mitigate impacts by implementing
unconventional practices, the City will need to
monitor trends to ensure that it retains its workforce
and remains competitive in attracting new talent.

Revenue Forecast during uncertain times
While there is uncertainty about how much the City’srevenues will be impacted, some items are foreseeable.  For example:
 The erosion of consumer confidence and the
potential closure of retail establishments means a
decline in sales tax revenues, however there may be
a potential offset from increased online purchases.
 The lingering spike in cost of gas and other fuel is a major concern. Thus, staff will need to closely
monitor related city service and construction costs,
and staff use of city vehicles and travel requirements.  The largest economic sectors affected were
transportation, tourism and hospitality. Business
travel may never return to pre‐pandemic levels, due
to the ease of virtual meetings and the quick
adaptation by most businesses.
 Until consumer confidence returns, there may be a
decrease in programmed sports revenue. While
programmed activities may decrease, the City must
still maintain facilities, such as the pool which may
need fund augmentation from the General Fund to
offset some costs.
 Staff anticipates that consumer confidence and
consumer shopping habits will also be altered for a
significant amount of time.

Like all annual budgets, staff made assumptions to determine the budget.  The following are a list of key assumptions.

Projected Revenues
In preparing the FY 2022/23 budget, staff estimated major city revenues as indicated below:

City of Madera | 2022/2023 Operating Budget 34
Key Budget Assumptions & Changes
 Projected Retail Sales & Use Tax: $12.3 million
 Measure K: $6.6 million
 Transient Occupancy Tax (hotel tax): $980k
 Property tax in‐lieu (c. 2004): $7.1 million
 Property tax: $4.2 million
 Business license revenue: $511k
It should be noted that potential Measure R revenues are not included given that cannabis permits are under review.

Increased Expenses
In preparing the FY 2022/23 budget, staff made the following adjustments to expenses:
 Unfunded Accrued Pensions Liability is expected to
increase.
 Property Liability Insurance is expected to increase.  Employee Health Insurance is projected to increase.
 Senate Bill 1383 will result in increased costs for
solid waste.

Balancing the Budget
 The proposed general fund FY 2022/23 budget
projects that revenues will exceed expenses by
approximately $988k.
 The proposed budget does not anticipate using funds
from the General Fund Reserve at this time.
 The proposed budget includes allocating $1,500
stipends for City employees from the General Fund
unallocated account and an additional $580k to offset
increased health care costs. These funds were placed
in separate accounts and were derived from the
Unassigned Funds from prior Fiscal Years.
 Should the City receive less revenue than anticipated or should the COVID‐19 pandemic be prolonged, the
City expects to utilize reserves to offset revenue
shortfalls, however such utilization of reserves will be brought to Council for consideration and approval.

Budgeted Positions
 The proposed budget incorporates the costs of the
City’s recently negotiated labor agreements and cost
increases in other spending categories.
 Budgeted positions: The proposed budget only
includes positions based on those reasonably
expected to be filled by a person. As the year
progresses, staffing will be continually reviewed and
analyzed, and any changes to budgeted positions will
be brought to the Council for consideration.
 The proposed budget includes several new positions
that are recommended to maintain and enhance the
City’s service delivery:
o Police Auxiliary Services Supervisor, Police
Department
o Administrative Analyst I, Engineering
Department
o Payroll Specialist, Finance Department
o Parks Manager, Parks & Community Services
Department
o Parks Worker I – 2 positions; reduced
equivalent hours in part time parks
maintenance (equivalent hours not
equivalent dollars)
 Vacant positions are included in the budget for any
existing or new positions the City intends to fill. The number of actual vacant positions and the positions
themselves fluctuate as employees leave the
organization and new employees are hired. The
budget includes assumptions on hiring timelines
and applicant availability. The proposed budget
includes all approved positions with reasonable
assumptions as to hire date for positions currently
vacant. As the year progresses, staffing will be
continually monitored, and any requests for
additional positions will be subject to Council
consideration and approval.
2022/2023 Operating Budget | City of Madera 35
 For the FY 2022/23 proposed budget, vacant
positions were budgeted at the expectation of
employee only health coverage in the Anthem plan.

Reclassifying Positions
The City may seek to reclassify positions based on an analysis of actual job duties. Additionally, pursuant to the City’s Memorandums of Understanding with represented employee
groups, employees may submit reclassification requests each year during certain filing windows if they believe they are working outside their job classification. These requests are evaluated by the Human Resources Department and then a
recommendation is made to the City Manager on whether a position should be reclassified or whether the assigned duties fall within the existing classification. The City Manager then decides to uphold or deny the recommendation. Employees may appeal to the City Manager if they disagree, however the City Manager’s determination is final. The City did not receive any employee‐initiated requests this year.

Planned Promotions
Planned promotions have also been captured in the budget.

These promotions are for class series where classification is determined by certification and/or time in the position (i.e.

Police Officer I to Police Officer II). These promotions will only be effectuated upon satisfactory job performance at the current classification level and the individual meeting the employment standards for the higher classification.

Employee Compensation
The FY 2022/23 budget includes the following relative to employee compensation:
 Merit increases have been budgeted, however, actual
achievement of such increase is dependent upon
individual employee performance.
 Consistent with the City’s labor negotiations that are in process, a 2% cost of living adjustment has been
included to base wages for employee represented by
the City’s four bargaining units.
 Health Care for Current Employees: As Council has
directed the unallocated balance in the General Fund
be designated and used to pay the increase in health
insurance premiums, the cost of the increase is not
included in the operating budget. Instead, the
Finance Department will designate and utilize funds
from the unallocated General Fund balance for this
purpose.
 One‐time payments: Per Council direction, the
Finance Department will designate and utilize funds
from the unallocated General Fund balance for this
purpose.

Measure K
Measure K sales tax revenue is committed to public safety and is shared 50/50 between the Police and Fire Departments.

Measure K Police and Fire funds are budgeted and accounted for separately.

This budget recognizes the following:
 Operations and Maintenance expenses for Fire
Station 58.
 The City issued lease revenue bonds in June 2019 for
the construction of Fire Station 58 in the amount of
$4,005,000.  The bonds are due in annual installments
of $230,000 to $307,000 over 20 years.   The
construction on the fire station was completed in
November 2020.  The annual debt service is included
in the budget.
 Police staff salaries and benefits
 General Fund loan payment for purchase of police
building and critical radio infrastructure.

Measure K Stabilization Fund
The Council has directed that $130,000 of Measure K revenue for both Police and Fire be committed each year for the establishment of a stabilization reserve, until the reserve reaches the equivalent of 30 percent of Measure K
expenditures.   Currently, both Police and Fire have a
stabilization reserve fund balance of $650,000 each, both consistent with the City’s reserve policy.

Fire Engine Replacement Fund
Additionally, the Council approved a fire engine replacement reserve fund of $200,000 in the previous year, with the intent to add $200,000 each year. In an attempt to ensure effective engine replacement plan and to maintain a modern fleet of fire City of Madera | 2022/2023 Operating Budget 36
equipment, staff recommends in this proposed budget that $490,000 per year be set aside, an increase of $290,000 to ensure that adequate funding is maintained.

Debt
The City expects to pay a total of $5,420,130 in principal and interest this year with a total outstanding debt of $60,874,111 as of June 30, 2022.
2022/2023 Operating Budget | City of Madera 37
Budget Basics
The City operates on a fiscal year that begins July 1. City staff in their respective departments prepare individual budgets for their functional areas. These budgets are then combined into an overall city budget that is presented to the Council each spring for review and input.

The Council has the authority to approve the annual budget and may amend it during the year if needed. The legal level of budgetary control is at the fund level, which means spending in each different type of fund may not exceed the budgeted amount without Council approval.

Department Personnel Begins Projections
Department personnel are asked to update current year
projections and proposed FY 2022/23 projected expenses and revenues.   As part of this process, Salary Projection
Worksheets are also prepared.   These worksheets list City employees organized by department and calculates their total salary and wages for the specified fiscal year.

Mid‐year Budget Review
Each department performs a mid‐year budget review to
determine if budgeted revenue and expenses are on target or need to be adjusted. Budget adjustments will be adopted per resolution. The Engineering Department prepares a five‐year Capital Improvement Plan and presents the draft to the
Council at this time.

Preliminary Enterprise Fund Review
The preliminary Enterprise fund budgets are presented to Council for review. These include budget:
 Water
 Sewer (e.g. wastewater)
 Solid Waste; and
 Storm Drainage
Other Funds Review
Preliminary Internal Services (Fleet, Facilities Maintenance, and Technology) and Special Revenue Fund budgets are
presented to Council for review.

Public Input on Spending Priorities
A public hearing is held at a Council meeting regarding the Community Development Block Grant (CDBG). The public is encouraged to provide input regarding how funds are to be allocated.

Preliminary Budgetto City Council
A budget workshop is held for the Council and community.

Budgets for City funds are made available for review and discussion. The Financial Services Director lead the
presentation and department directors are available to discuss any specific budget items within the purview.

Final BudgetApproval
A budget workshop is held for the Council and community.

Budgets for City funds are made available for review and discussion. The City Manager and Financial Services Director lead the presentation and department directors are available to discuss any specific budget items within the purview.

February
Mid Year
Review
March ‐ April
Budget
Planning
May
Captial
Improvement
Plan (CIP)
June
Public Hearing
& Budget
Adoption
July
New Fiscal
Year
January
Year End
Review
The latest approved budget document is made available at madera.gov/budget City of Madera | 2022/2023 Operating Budget 38
Budget Process
The City budgets on a modified accrual basis for all funds except for its enterprise and internal service funds, which are budgeted on a full accrual basis. This is consistent with the City’s basis of accounting as reported in its Annual
Comprehensive Financial Report (ACFR). The City's
Governmental Funds consist of:
▪ The General Fund
▪ Special revenue funds
▪ Debt service funds
▪ Capital project funds
Each fund is prepared on a modified accrual basis where revenues are recognized when they become measurable and available, and expenditures are recorded when the related liability is incurred; except that principal and interest payments on general long-term debt are recognized when
due. Revenue availability criteria are defined as collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period (i.e., 60 days after fiscal year-end).

Budgets for proprietary funds (Internal Service Funds and Enterprise Funds) are prepared on a full accrual basis where revenues are recognized when earned, and expenses are
recognized when they are incurred.

Cash Basis
Transactions recorded
when cash is exchanged
Not GAAP
Modified Accrual
Revenues recognized
when measurable and
available; expenditures
when incurred
Unique to State and
Local Governments
Full Accrual
Record effects of
transactioins/events
when they occor,
regardless of the timing
of related cash flows
Used by business
enterprises and nonprofits
2022/2023 Operating Budget | City of Madera 39
Basis of Accounting & Budgeting
City of Madera | 2022/2023 Operating Budget 40
Level of Budgetary Control
In the spring of every year, City personnel prepare a
proposed budget and present it to the Council for
consideration. The proposed budget, along with all the
supporting schedules, are made available for public
inspection in the City Clerk’s Office and the office of the Financial Services Director. For the FY 2022/23 budget, the Council held budget review workshop on August 3, 2022, to receive public comments and ascertain the facts regarding the proposed budget.

The City Council was introduced to new budgetary controls to start the FY 2020/21 budget. Council may recall the
following controls were presented at the June 11, 2020, Council meeting:
 Transfer of appropriated budget authority from one
account to another within a department may be
done upon approval of the City Manager.
 Transfer of budget authority between departments
of the general fund or between funds will be done
by minute order of the City Council if less than
$25,000 and by resolution if greater than $25,000.
 Authority is given to the Financial Services Director to adjust the budget for all monies received by the
City not included in the budget up to $5,000 per
incident without a budget resolution. A report will
be given to the Council on a quarterly basis
regarding any such activity.
 All outstanding encumbrances as of June 30
approved by the City Manager shall be continued
and re‐appropriated for expenditure into the
following fiscal year.
 Except as monetary appropriations may be affected
by intra‐fund transfers within the general fund or
other funds, no appropriations set forth in said
budget shall be cancelled in whole or in part except
by resolution adopted by a majority vote of all
members of the Council.
 Expenditures made, liabilities incurred, or warrants
issued in excess of budget appropriations as
originally approved or as thereafter increased or
decreased, shall not constitute an obligation or
liability of the City. The City Manager and the
Council shall approve no claims and the Financial
Services Director shall issue no warrants or checks
for any expenditure in excess of existing
appropriations except upon an order of the court of
competent jurisdiction, or in cases of emergency as
specified and in accordance with the procedures
established in the Government Code of California.

Budget
Control
Framwork
Forecast &
Budget Plan
Budget
Regestry
Entry
Budgeting
An annual base budget will be developed by
verifying or conservatively projecting revenues
and expenditures for the current and
forthcoming fiscal year.

The operating budgets shall be balanced.

Ongoing costs shall not exceed current
revenues plus available fund balance that
exceeds reserve fund requirements.

Projected revenues will be sufficient to support
projected expenditures.

The City will avoid budgetary procedures which
balance the current budget at the expense of
future budgets.

The Financial Services Director will prepare and
submit to the City Council a mid‐year budget
review and analysis.

Accounting & Financial Reporting
 An independent audit will be conducted
annually by a certified public accountant.
 Financial reports will be produced in
accordance with Generally Accepted
Accounting Principles (GAAP) as outlined
by the Governmental Accounting
Standards Board (GASB).
 The City will maintain a strong system of
internal controls.
 The City will maintain a written investment
and portfolio policy that establishes
parameters for determining investment
placement and the overall management of
the City’s investment portfolio.

Reserves
 The City will maintain the General Fund
Contingency reserves at a level of at least
30 percent of the general fund operating
expenditures in order to protect essential
service programs and funding
requirements during periods of economic
downturn or other unforeseen major costs
not covered by the Contingency Reserve.
 The City will establish an account to
accumulate funds to be used for payment
of accrued employee benefits for retired
and separated employees. The level of this
reserve will be established based upon an
annual projection of employee
retirements.
 Self‐insurance reserves will be maintained
at a level consistent with professional
actuarial review recommendations.

Capital Planning
 The City will develop and annually update
a long‐term Capital Improvement Plan
(CIP) for the purpose of planning,
scheduling, and financing capital projects
as determined and approved by the City
Council.
 The CIP will be a five‐year plan and will
include major on‐going maintenance and
rehabilitation costs to existing capital
assets (land, land improvements,
infrastructure, and equipment), as well as
the costs of new facilities and
improvements.
2022/2023 Operating Budget | City of Madera 41
Financial Budget Policies
 The City will maintain its capital assets at a
level adequate to protect the City’s capital
investment and to minimize future
maintenance and orderly replacement of
capital assetsfrom current revenues where
possible.
 The CIP budget will realistically assess
potential future revenues and avoid
commitments for projects that lack
economic feasibility.

Revenue
 The City will estimate its annual revenues
by an objective, analytical process utilizing
trend, judgmental, and statistical analysis
as appropriate.
 The City will attempt to maintain a
diversified and stable revenue base to
minimize the effects of economic
fluctuations on revenue generation.
 The user fees and charges for each
Enterprise Fund will be set to fully support
the total direct and indirect costs of the
activity. Indirect costs include the cost of
annual depreciation of capital assets and
overhead charges.
 Internal Service Funds are to be funded at
appropriate levels to ensure their ability to
provide services adequately.
 Development Impact Fees will be
established to provide for the cost of
infrastructure improvements from new
growth instead of being a burden to
existing taxpayers.

Debt Management
 The City will not use long‐term debt
financing for any recurring purpose such as
current operating and maintenance
expenditures.
 The City will consider the issuance of long‐
term debt to purchase or construct capital
assets that will serve as long‐term
community assets. Prior to entering into a
long‐term financing arrangement, an
internal analysis will be conducted to
determine the impact on current and
future budgets for debt service and
operations. This analysis will address the
reliability of revenues to support the debt
service.

City of Madera | 2022/2023 Operating Budget 42
Employee Salary & Benefits Summary
The City has four recognized bargaining units that represent all full-time employees except Management. They include:
 Madera Affiliated City Employees’ Association
 Mid Management Employee Group
 Madera Police Officers’ Association
 Law Enforcement Mid Management Employee Group
Management and part-time employees are unrepresented.

When proposing and negotiating modifications to either salary or benefits, the City’s pay philosophy is to focus on total compensation. Below represents a summary of the normal benefits offered by the City in addition to base pay.

Individual bargaining units may have additional pay incentives or benefits negotiated for their members; bargaining unit agreements can be found on the City’s website.

Benefit Summary Description
Retirement
Retirement:

Defined Benefit
The City participates in the California Public Employees’ Retirement System, commonly known as CalPERS. The benefit received in retirement depends on the employee’s age at retirement, years of service, applicable pay, and benefit factor. The City does not participate in Social Security. The benefit is funded by both Employer and Employee contributions. The City participates in the following benefit formulas, with placement in the formula defined by hire date with the City:

Miscellaneous Employees
 Classic: 2.5% @ 55, highest single year
 Classic Tier I: 2% @ 60, average 3-year final compensation  PEPRA: 2% @ 62, average 3-year final compensation
Sworn Employees
 Classic: 3% @ 50, highest single year
 Classic Tier I: 3% @ 55, average 3-year final compensation  PEPRA: 2.7% @ 57, average 3-year final compensation
2022/2023 Operating Budget | City of Madera 43
Employee Salary & Benefits
Retirement:

Supplemental
The City offers a choice between two 457 Deferred Compensation plans for full-time employees. For all full-time employees except Sworn Law Enforcement and Management, the City contributes an amount equal to 4.2% of base pay into the plan.

No matching contribution from employees is required. Employees may elect to contribute their own funds up to the IRS defined annual maximum on a pre-tax basis.

Monies may be withdrawn while still employed through either an emergency withdrawal or as a loan that must be repaid. Emergency withdrawal provisions are governed by IRS rules. Individuals have full access to funds after separation of service from the City.

Retirement:

Part Time
Part-time employees receive either the CalPERS benefits defined above or participate in a Social Security replacement plan administered by Empower Retirement depending on the number of hours worked annually. Any employee who works 1,000 or more hours in a fiscal year qualifies for CalPERS, regardless of part-time or full-time status.

Health & Welfare Benefits
Health, Dental, &
Vision Insurance
Effective July 1, 2021, the City has joined the PRISM public entity risk sharing pool to participate in their health plans. This change will allow the City to offer multiple providers and multiple plans for employees to choose from when selecting benefits.

Joining the pooled program will also have the long-term benefit of reducing rate volatility. The City’s current benefit providers are:
 Medical: Anthem and Kaiser
 Dental: Delta Dental
 Vision: Superior
The City’s contribution towards health insurance is defined within the bargaining unit agreements for each employee group. The contribution will be equal to the cost of the Core medical plan plus dental plus vision at each enrollment level. Employees may waive coverage with proof of other coverage and receive a monthly waiver benefit of $450. Premiums are paid by employees pre-tax under a Section 125 Cafeteria Benefits Plan.

Flexible Spending
Accounts
The City offers both dependent care and medical expense Flexible Spending Accounts under its Section 125 Cafeteria Benefits Plan. Employees may choose to contribute up to $1,000 per year on a pre-tax basis for reimbursable medical expenses or up to $5,000 per year on a pre-tax basis for reimbursable childcare expenses.

Group Life The City provides group life insurance coverage for full-time employees and dependents. Employees may purchase additional voluntary employee, spouse, and/or dependent life through the program, as well as accidental death and dismemberment benefits.

Disability The City provides a long-term disability policy for situations requiring the employee to be absent from work due to disability more than 90 days. The policy provides up to 60% income replacement. The City does not participate in the California State Disability program; Madera Affiliated City Employees’ Association participates at their own expense.

City of Madera | 2022/2023 Operating Budget 44
Employee Assistance
Program
The City offers an Employee Assistance Program through Halcyon Behavioral that provides free counseling services to employees and their household. The program also has free online resources to help with work-life balance and management. In addition to these services, the plan also includes wellness benefits for employees and emotional fitness coaching resources.

Supplemental
Insurance
The City offers additional accident, disability, universal life and similar policies employees may choose to participate in at their own expense.

Paid Leave Benefits
Vacation All full-time employees accrue paid vacation based on years of service with the City.

Unused vacation is fully vested to the employee and is paid out as compensation upon separation from the City. Vacation balance caps vary by bargaining unit.

Sick All full-time employees accrue paid sick leave at the rate of 12 days per year. A percentage of sick leave is available for cash-out upon positive separation based on years of service with the City.

All part-time employees accrue paid sick leave at the rate of 1 hour for every 30 hours worked.

Family Sick Both full and part-time employees may use sick leave to care for a family member. The number of hours varies by bargaining unit.

Holidays The City recognizes 11 full day and 2 half day paid holidays each year. Additionally, some employees are eligible for floating holiday time based on years of service with the City, depending on their bargaining unit.

Because of the nature of their job, employees represented by the Madera Police Officers’ Association accrue holiday leave similar to vacation.

Administrative Leave Positions exempt from overtime under the Fair Labor Standards Act receive 40 hours per year of Administrative Leave. This leave must be used each fiscal year, or it is lost; unused hours are not carried forward.

Compensatory Time
Off
Positions eligible for overtime have the option to accrue Compensatory Time Off in lieu of pay. For each hour of overtime worked, the employee may elect to accrue 1.5 hours of leave.

Supplemental Paid
Sick Leave
Effective April 1, 2021 through September 30, 2021, all full-time employees received 80 hours of supplemental paid sick leave for COVID related reasons. Part time employees are eligible for a pro-rated amount of leave based on work schedule. 2022/2023 Operating Budget | City of Madera 45
Additional Benefits
Flexible Work
Schedules
Depending on bargaining unit, employees may request to work alternative schedules to assist in work/life balance. This potentially includes both 9/80 and 4/10 options.

Bilingual Pay Full-time employees may be eligible for bilingual English-Spanish incentive pay after successfully completing a skills exam. Employees represented by the Madera Police Officers’ Association are also eligible for American Sign Language bilingual pay.

Education/Certificate
Incentive Pay
All four of the City’s recognized bargaining units provide various education and certificate incentive pays. These benefits are in addition to base pay.

Education
Reimbursement
All four of the City’s recognized bargaining units have provisions in their agreements for reimbursement of education expenses. Currently employees may request reimbursement of up to $2,400 per fiscal year for pursuing a college degree.

Holiday Closure For employees represented by the Madera Affiliated City Employees' Association and the Mid Management Employee Group, the City closes non-safety functions and services between Christmas Day and New Year's Day.

City of Madera | 2022/2023 Operating Budget 46
2022/2023 Operating Budget | City of Madera 47
Citywide FTE Count
Fund Group 20/21 21/22 22/23
General Fund Total 193.99 213.28 221.46
Airport 1.88 1.88 1.88
Transit 1.70 5.28 4.75
Drainage 4.10 4.83 4.69
Sewer 23.30 22.37 18.82
Solid Waste 7.70 7.14 7.26
Water 23.74 20.41 20.54
Enterprise Fund Total 62.42 61.91 57.95
Computer Acq & Maint 4.17 4.00 4
Equipment Maint 4.70 3.70 3.7
Facilities Maint 9.15 8.15 8.15
Internal Service Fund Total 18.02 15.85 15.85
Intermodal Building 0.48 0.25
Parking Dist Operations 0.48 0.48 0.48
Tobacco Law Enforcement Grant 1.00
HOME Program Income 0.25 0.23
CalHome Program Income 0.15
OJP BJA FY20 COVID‐19 0.17
DAP Program Income 0.15
Special Revenue Fund Total 0.96 1.05 2.11
Grand Total 275.39 292.09 297.37
FTE as Full Time Equivalent based on a standard of 2080 work hours per year Fund Group Org Desc 20/21 21/22 22/23
Enterprise Fund 20301220‐Utility Billing/Water 5.30 5.29 5.14 20303800‐Water Mtnc/Operations 11.24 11.17 11.20
20303810‐Water Quality Control 5.20 2.95 3.20
20303820‐Water Conservation Program 2.00 1.00 1.00
20401230‐Utility Billing/Sewer 2.65 2.65 2.57
20403400‐Sewer Mtnc/Operations 8.15 7.72 5.75
20403410‐WWT Plant 12.50 12.00 10.50
20503270‐Airport Operations 1.88 1.88 1.88
21285290‐Transportation‐ Dial‐A‐Ride 0.85 2.64 2.38
21295300‐Transportation ‐ Fixed Route 0.85 2.64 2.38
45003090‐Drainage Flood Control 4.10 4.83 4.69
47601235‐Utility Billing/Garbage 2.65 2.65 2.57
47603600‐Solid Waste Disposal 0.65 0.72 0.79
47603630‐Street Cleaning 4.40 3.40 3.40
47603730‐Tire Clean Up 0.38 0.50
Enterprise Fund Total 62.42 61.92 57.95
General Fund 10201000‐City Council 7.00 6.50 7.00
10201010‐City Clerk's Office 2.00 2.00 2.00
10201100‐City Manager 2.70 2.87 2.70
10201200‐Finance 5.00 5.91 5.08
10201210‐Purchasing 1.75 1.00 1.00
10201500‐HR/Risk Management 4.00 4.00 4.00
10202000‐PD Operations 65.25 73.42 74.91
10202020‐PD ‐ CCP 1.00 1.00 1.00
10202030‐Schools Policing 2.00 3.00 3.00
10202040‐PD Housing Authority 1.00 1.00 1.00
10202050‐COPS Hiring Program Grant 2.51
10202060‐Animal Control 2.00 2.00 2.00
10203010‐PW ‐ Streets 8.60 9.06 9.32
10203011‐PW Safe & Clean Initiative 2.88 1.92
10203020‐Graffiti Abatement 0.80 0.80 0.80
10204100‐Planning 4.39 4.99 5.12
10204200‐Building 4.00 4.99 5.52
10204300‐Engineering 17.87 19.41 19.44
10204400‐Code Enforcement 6.50 5.73 6.46
10206000‐Parks Administration 3.06 3.55 2.56
10206100‐Parks 17.25 16.25 20.17
10206110‐Landscape Mntc Dist Services 4.88 4.88 7.90
10206120‐Median Landscaping 0.13
10206200‐Recreation 4.68 10.76 9.56
10206218‐Sr Citizen Community Service 2.21 2.60 3.75
City of Madera | 2022/2023 Operating Budget 48
FTE by Expensing Org
Fund Group Org Desc 20/21 21/22 22/23
10206220‐Sports Programs 1.53 2.69 3.44
10206230‐Aquatics Programs 1.24 2.12 3.49
10206240‐Comm & Rec Centers 1.57 2.67 2.70
10206270‐Special Events 0.95 1.20 1.09
10252000‐Measure K Sales Tax‐Police 13.75 14.00 13.00
10211300‐General/Grant Oversight 4.00 0.15 0.15
10218000‐CDBG Administrative Costs 1.35 1.26
17000000‐Payroll Clearing (RDA PR) 0.50 0.50
General Fund Total 193.99 213.28 221.46
Internal Service Fund 30710000‐Facilities Maintenance 9.15 8.15 8.15 30720000‐Computer Acquisition/Maint. 4.17 4.00 4.00
30701240‐Fleet Maintenance 4.70 3.70 3.70
Internal Service Fund Total 18.02 15.85 15.85
Special Revenue Fund 41108060‐Intermodal Building 0.48 0.25 41400000‐Parking Dist Operations 0.48 0.48 0.48
47910000‐Tobacco Law Enforcement Grant 1.00
44004460‐HOME Program Income 0.25 0.23
44004630‐CalHome Program Income 0.15
47810210‐OJP BJA FY20 COVID‐19 0.17
44004430‐DAP Program Income 0.15
Special Revenue Fund Total 0.96 1.05 2.11
Grand Total 275.39 292.10 297.37
2022/2023 Operating Budget | City of Madera 49

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CITYWIDE

SUMMARIES
Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
Budget Revenues by Category 2019/20 2020/21 2021/22 2022/23 Change Chg Total 30-Taxes 28,822,418 32,466,267 30,315,752 35,730,868 5,415,116 17.9% 31% 31-Licenses & Permits 2,207,387 2,275,445 2,133,323 2,234,463 101,140 4.7% 2% 32-Fines & Forfeiture 953,885 565,964 958,653 788,747 (169,906) -17.7% 1% 33-Charges for Services 33,237,181 35,487,881 48,966,450 38,525,329 (10,441,121) -21.3% 33% 34-Interest 1,437,526 790,054 629,920 755,709 125,789 20.0% 1% 35-Franchise Fees 688,563 721,028 692,006 800,000 107,994 15.6% 1% 36-Federal Grants 5,095,227 5,584,802 8,353,048 9,095,263 742,215 8.9% 8% 37-State Grants 4,320,745 3,061,671 7,098,339 6,114,617 (983,722) -13.9% 5% 38-Local Grnt &Donation 1,954,592 1,226,394 4,418,675 3,819,790 (598,885) -13.6% 3% 40-Interfund Charges 8,037,047 10,340,171 8,176,631 8,279,522 102,891 1.3% 7% 41-Rental Income 774,032 664,673 766,193 732,039 (34,154) -4.5% 1% 42-System Development 423,484 404,871 425,601 417,383 (8,218) -1.9% 0% 47-Gains & Proceeds 20,275,181 886,159 472,643 412,825 (59,818) -12.7% 0% 48-Refunds 1,148,522 919,777 1,019,175 578,476 (440,699) -43.2% 0% 49-Transfers In 6,717,568 6,323,457 8,583,721 7,569,452 (1,014,269) -11.8% 7% Total $116,093,358 $101,718,614 $123,010,130 $115,854,483 ($7,155,647) -5.8% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
Budget Revenues by Function 2019/20 2020/21 2021/22 2022/23 Change Chg Total General Government 24,827,865 26,349,727 25,678,495 28,913,195 3,234,700 12.6% 25% Public Safety 8,097,832 8,567,663 8,061,492 8,583,612 522,120 6.5% 7% Culture & Recreation 1,155,355 949,294 1,119,916 4,800,326 3,680,410 328.6% 4% 8,653 52,330 460,329 630,619 170,290 37.0% 1%
ISF 5,347,305 7,250,416 5,713,107 6,263,711 550,604 9.6% 5% Water 12,821,837 13,696,141 15,545,432 16,156,705 611,273 3.9% 14% Sewer 11,073,885 10,990,661 13,868,816 11,738,619 (2,130,197) -15.4% 10% Solid Waste 6,089,177 6,045,707 7,585,504 7,469,038 (116,466) -1.5% 6% Drain 904,789 872,873 879,521 906,009 26,488 3.0% 1%
Airport 742,522 775,686 784,380 720,713 (63,667) -8.1% 1% Transit 5,574,642 2,332,934 5,645,022 3,068,345 (2,576,677) -45.6% 3% Golf 399,885 376,857 378,602 378,804 202 .1% 0%
Community Development 39,007,667 23,425,399 37,247,570 26,224,787 (11,022,783) -29.6% 23% Capital Assets 41,944 32,926 41,944 - (41,944) -100.0% 0% Total $116,093,358 $101,718,614 $123,010,130 $115,854,483 ($7,155,647) -5.8% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
Budget Revenues by Fund Group 2019/20 2020/21 2021/22 2022/23 Change Chg Total General 41,560,234 43,870,064 42,935,444 51,092,172 8,156,728 19.0% 44% Total General Funds 41,560,234 43,870,064 42,935,444 51,092,172 8,156,728 19.0% 44% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
Budget Revenues by Department 2019/20 2020/21 2021/22 2022/23 Change Chg Total Unassigned - - 452,000 194,750 (257,250) -56.9% 0%
Unassigned Revenues 23,480,045 24,713,080 23,661,239 27,272,457 3,611,218 15.3% 24% City Clerk's Office 82,596 82,539 82,739 82,434 (305) -.4% 0% City Manager 542,385 454,283 542,385 454,283 (88,102) -16.2% 0% Finance Department 2,944,104 3,054,371 3,359,317 3,294,514 (64,803) -1.9% 3% Grants 7,234,991 4,433,189 8,798,941 6,137,571 (2,661,370) -30.2% 5% City Attorney's Office 31,584 3,646 34,684 4,256 (30,428) -87.7% 0% Human Resource Department 854,107 1,037,045 1,149,400 1,065,610 (83,790) -7.3% 1% Police Services Department 4,879,986 5,321,696 5,186,528 5,200,471 13,943 .3% 4% Fire Department 2,852,066 3,245,967 2,874,964 3,383,141 508,177 17.7% 3% Public Works 38,338,555 40,106,137 45,654,169 45,309,186 (344,983) -.8% 39% Planning Department 3,976,260 4,500,180 12,221,103 3,438,508 (8,782,595) -71.9% 3% Building Inspection Dept 1,546,719 1,974,526 1,597,130 1,606,200 9,070 .6% 1% Engineering Department 26,038,352 9,129,343 14,158,502 11,441,917 (2,716,585) -19.2% 10% Information Services 1,312,910 1,931,605 1,312,910 1,372,688 59,778 4.6% 1% Parks Department 1,978,698 1,731,007 1,924,119 5,596,497 3,672,378 190.9% 5% Total $116,093,358 $101,718,614 $123,010,130 $115,854,483 ($7,155,647) -5.8% 100% Citywide Revenues
City of Madera | 2022/2023 Operating Budget 52
Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
Budget Revenues by Fund Group 2019/20 2020/21 2021/22 2022/23 Change Chg Total Water 12,821,837 13,696,141 15,545,432 16,156,705 611,273 3.9% 14% Sewer 11,073,885 10,990,661 13,868,816 11,738,619 (2,130,197) -15.4% 10% Solid Waste 6,089,177 6,045,707 7,585,504 7,469,038 (116,466) -1.5% 6% Drain 904,789 872,873 879,521 906,009 26,488 3.0% 1%
Airport 742,522 775,686 784,380 720,713 (63,667) -8.1% 1% Transit 5,574,642 2,332,934 6,105,351 3,621,845 (2,483,506) -40.7% 3% Golf 399,885 376,857 378,602 378,804 202 .1% 0%
Total Enterprise Funds 37,606,737 35,090,859 45,147,606 40,991,733 (4,155,873) -9.2% 35% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
Budget Revenues by Fund Group 2019/20 2020/21 2021/22 2022/23 Change Chg Total Development Impact Fees 2,800,703 3,856,574 11,717,786 3,227,106 (8,490,680) -72.5% 3% State Gas 2,578,122 2,563,059 5,037,273 3,429,273 (1,608,000) -31.9% 3% Measure T 1,587,081 3,335,708 2,328,731 3,248,520 919,789 39.5% 3% Business Improvement District 28,524 22,331 28,702 24,371 (4,331) -15.1% 0% Parking District 37,966 47,590 38,156 41,131 2,975 7.8% 0% Fed Aid Urban Grant 663,492 1,592,570 1,740,378 3,293,021 1,552,643 89.2% 3% Local Transportation 1,277,961 966,120 3,640,222 3,086,290 (553,932) -15.2% 3% Landscaping Assessment 423,484 404,871 425,601 417,383 (8,218) -1.9% 0% Supplemental LAW 213,868 226,629 431,902 164,134 (267,768) -62.0% 0% Intermodal 128,970 110,970 129,959 88,180 (41,779) -32.1% 0% Economic Development 968,496 444,776 299,507 11,377 (288,130) -96.2% 0% Residential Rehab Housing 98,125 400,757 567,178 439,375 (127,803) -22.5% 0% Low-Moderate Income Housing 2,003 141,332 472,588 201,750 (270,838) -57.3% 0% CFD Special Revenue 443,170 452,534 440,813 496,774 55,961 12.7% 0% Total Special Revenue Funds 11,251,965 14,565,821 27,298,796 18,168,685 (9,130,111) -33.4% 16% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
Budget Revenues by Fund Group 2019/20 2020/21 2021/22 2022/23 Change Chg Total Fleet 1,847,691 1,909,335 1,964,007 2,101,767 137,760 7.0% 2% Facilites Maintenance 1,736,389 2,776,238 1,690,582 2,127,438 436,856 25.8% 2% Technology 1,312,910 1,931,605 1,312,910 1,372,688 59,778 4.6% 1% Total Internal Service Funds 4,896,990 6,617,178 4,967,499 5,601,893 634,394 12.8% 5% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
Budget Revenues by Fund Group 2019/20 2020/21 2021/22 2022/23 Change Chg Total Park Facilities Debt - - - - #.0% 0%
Total Debt Funds - - - - #.0% 0%
Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
Budget Revenues by Fund Group 2019/20 2020/21 2021/22 2022/23 Change Chg Total Street Road CAP 20,735,488 1,541,766 2,618,841 - (2,618,841) -100.0% 0% Capital Assets 41,944 32,926 41,944 - (41,944) -100.0% 0% Total CAP Funds 20,777,432 1,574,692 2,660,785 - (2,660,785) -100.0% 0% Total $116,093,358 $101,718,614 $123,010,130 $115,854,483 ($7,155,647) -5.8% 100% 2022/2023 Operating Budget | City of Madera 53
Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
Budget Expenses by Category 2019/20 2020/21 2021/22 2022/23 Change Chg Total 50-Salaries & Benefits 29,007,902 28,482,186 33,213,428 33,389,865 176,437 .5% 31% 53-Materials & Services 20,246,079 18,997,505 23,233,831 24,581,153 1,347,322 5.8% 22% 54-Interfund Charges 7,383,190 9,544,783 7,497,982 8,967,821 1,469,839 19.6% 8% 55-Functional Expenses 816,865 1,899,850 973,849 1,112,863 139,014 14.3% 1% 58-Special Payments 4,051,875 4,281,492 7,190,096 7,636,274 446,178 6.2% 7% 60-Capital Outlay 23,274,027 24,560,502 33,990,110 26,194,055 (7,796,055) -22.9% 24% 63-Transfer Out 6,717,569 6,323,456 8,583,723 7,522,856 (1,060,867) -12.4% 7% Total $91,497,507 $94,089,774 $114,683,019 $109,404,887 ($5,278,132) -4.6% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
Budget Expenses by Department 2019/20 2020/21 2021/22 2022/23 Change Chg Total Unassigned - - 250,000 1,686,384 1,436,384 574.6% 2%
Unassigned Revenues 297,410 1,822 297,410 - (297,410) -100.0% 0% City Clerk's Office 434,501 540,333 448,225 657,273 209,048 46.6% 1% City Manager 1,468,277 2,165,528 3,287,834 2,516,185 (771,649) -23.5% 2% Finance Department 4,215,570 4,274,008 5,350,064 5,332,533 (17,531) -.3% 5% Grants 7,211,756 5,350,047 5,312,612 5,866,297 553,685 10.4% 5% City Attorney's Office 355,493 307,677 411,033 399,090 (11,943) -2.9% 0% Human Resource Department 610,515 904,712 1,297,575 1,044,134 (253,441) -19.5% 1% Police Services Department 16,081,054 16,252,175 17,034,506 18,436,485 1,401,979 8.2% 17% Fire Department 10,257,226 5,934,809 6,742,580 6,925,402 182,822 2.7% 6% Public Works 28,559,469 28,085,614 42,433,062 36,716,226 (5,716,836) -13.5% 34% Planning Department 1,227,911 4,548,578 6,883,450 3,840,258 (3,043,192) -44.2% 4% Building Inspection Dept 855,866 908,765 989,253 1,087,943 98,690 10.0% 1% Engineering Department 14,135,530 19,699,486 16,858,974 13,847,785 (3,011,189) -17.9% 13% Information Services 1,302,212 1,256,443 1,273,171 1,358,352 85,181 6.7% 1% Parks Department 4,484,717 3,859,777 5,813,270 9,690,540 3,877,270 66.7% 9% Total $91,497,507 $94,089,774 $114,683,019 $109,404,887 ($5,278,132) -4.6% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
Budget Expenses by Fund Group 2019/20 2020/21 2021/22 2022/23 Change Chg Total General 40,960,904 37,735,299 43,765,507 50,103,925 6,338,418 14.5% 46% Total General Funds 40,960,904 37,735,299 43,765,507 50,103,925 6,338,418 14.5% 46% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
Budget Expenses by Fund Group 2019/20 2020/21 2021/22 2022/23 Change Chg Total Solid Waste 6,378,055 6,385,792 6,659,924 6,746,227 86,303 1.3% 6% Water 7,346,491 9,112,851 11,219,076 12,072,703 853,627 7.6% 11% Sewer 8,488,811 6,879,978 14,881,211 10,357,309 (4,523,902) -30.4% 9% Airport 482,666 570,358 1,698,221 605,087 (1,093,134) -64.4% 1% Transit 5,602,353 2,405,101 3,792,112 3,354,315 (437,797) -11.5% 3% Drain 789,282 663,749 766,902 812,913 46,011 6.0% 1%
Golf 101,861 94,634 442,331 346,412 (95,919) -21.7% 0%
Total Enterprise Funds 29,189,519 26,112,463 39,459,777 34,294,966 (5,164,811) -13.1% 31% Citywide Expenses
City of Madera | 2022/2023 Operating Budget 54
Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
Budget Expenses by Fund Group 2019/20 2020/21 2021/22 2022/23 Change Chg Total Landscaping Assessment 428,526 362,464 438,982 406,690 (32,292) -7.4% 0% Supplemental LAW 89,321 222,971 267,445 204,719 (62,726) -23.5% 0% CFD Special Revenue 322,783 316,420 322,856 322,743 (113) .0% 0% Low-Moderate Income Housing 637 947,490 255,723 1,687,034 1,431,311 559.7% 2% Development Impact Fees 761,170 3,345,662 5,713,922 2,744,948 (2,968,974) -52.0% 3% Intermodal 129,005 113,363 140,718 111,231 (29,487) -21.0% 0% State Gas 3,322,351 4,414,999 5,100,099 3,909,478 (1,190,621) -23.3% 4% Parking District 18,727 37,365 34,742 43,433 8,691 25.0% 0% Business Improvement District 20,086 17,511 26,397 23,801 (2,596) -9.8% 0% Fed Aid Urban Grant 1,836,202 917,997 1,293,361 2,257,782 964,421 74.6% 2% Local Transportation 1,284,016 2,631,471 2,810,375 2,464,040 (346,335) -12.3% 2% Residential Rehab Housing 82,832 217,477 375,857 117,711 (258,146) -68.7% 0% Economic Development 5,329 456,222 3,377 2,324 (1,053) -31.2% 0% Measure T 2,101,814 1,824,720 3,179,680 3,777,660 597,980 18.8% 3% Park Development - - - 15,059 15,059 #.0% 0%
Total Special Revenue Funds 10,402,799 15,826,132 19,963,534 18,088,653 (1,874,881) -9.4% 17% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
Budget Expenses by Fund Group 2019/20 2020/21 2021/22 2022/23 Change Chg Total Fleet 1,282,497 1,232,583 2,393,247 2,380,937 (12,310) -.5% 2% Facilites Maintenance 1,686,827 1,523,345 1,668,450 1,862,834 194,384 11.7% 2% Technology 1,302,212 1,256,443 1,273,171 1,358,352 85,181 6.7% 1% Total Internal Service Funds 4,271,536 4,012,371 5,334,868 5,602,123 267,255 5.0% 5% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
Budget Expenses by Fund Group 2019/20 2020/21 2021/22 2022/23 Change Chg Total Capital Assets 38,942 33,713 - - #.0% 0%
Street Road CAP 6,633,807 10,369,796 6,159,333 1,315,220 (4,844,113) -78.6% 1% Total CAP Funds 6,672,749 10,403,509 6,159,333 1,315,220 (4,844,113) -78.6% 1% Total $91,497,507 $94,089,774 $114,683,019 $109,404,887 ($5,278,132) -4.6% 100% 2022/2023 Operating Budget | City of Madera 55
Fund Name
Estimated Ending
Fund Balances
(6/30/2022)
FY 2022/23
Estimated
Revenues
FY 2022/23
Estimated
Expenditures
Net Surplus /
(Shortfall)
Estimated
Transfers In
Estimated
Transfers Out
Estimated
Ending
Fund Balances
(6/30/2023)
General Fund:

Unassigned GF: FB Unassigned $9,543,751 39,008,904 42,772,749 (3,763,845) 5,774,899 4,482,001 $7,072,803 Committed GF: FB GF Stab.. Reserve $9,854,964 0 0 0 2,529,439 0 $12,384,403 Committed GF: FB Measure K (Police/Fire) $2,590,000 0 751,460 (751,460) 1,360,000 0 $3,198,540 Assigned GF: FB Insurance Reserve $3,940,924 100,000 237,640 (137,640) 561,818 0 $4,365,102 Assigned GF: FB Debt Service $1,034,200 0 0 0 0 0 $1,034,200 Assigned GF: FB Health Insurance $2,035,500 0 0 0 0 678,500 $1,357,000 Assigned GF: FB Future Annual Stipends $975,000 0 0 0 0 325,000 $650,000 Assigned GF: FB OPEB Liability $97,339 0 0 0 0 0 $97,339 Assigned GF: FB Golf Course Capital $20,000 0 0 0 0 0 $20,000 Assigned GF: FB Measure K (Police/Fire) $8,113,600 6,650,052 5,027,501 1,622,551 751,460 1,473,474 $9,014,137 Non‐Spendable GF: FB Non Spendable Items $139,843 0 0 0 0 0 $139,843 General Fund Totals $38,345,121 $45,758,956 $48,789,349 ‐$3,030,394 $10,977,616 $6,958,975 $39,333,367 * This total includes the adjustment of $2,529,439 to meet the Stabilization Reserve Policy Special Revenue Funds:
4020 Low/Mod Housing Fund $926,702 201,750 1,687,034 (1,485,284) 0 0 ‐$558,582 4021 Affordable Housing $0 0 $0
4080 Water Develop Impact Fee $1,938 144 0 144 0 0 $2,082 4081 Water Pipe Dev Impact Fee $369,132 83,077 44,000 39,077 0 0 $408,209 4082 Water Well Impact Fee ‐$41,699 146,126 646,000 (499,874) 0 0 ‐$541,573 4083 Waste Water Dev Impact Fee $1,182,790 487,130 0 487,130 0 250,000 $1,419,920 4084 Westberry Ellis Dev Impact Fee $4,600 32,094 144 31,950 0 0 $36,550 4085 Rd 28 Sewer Int Dev Impact Fee $8,641 123 205 (82) 0 4,000 $4,559 4086 Develop Impact Fee/Fire $282,431 90,306 0 90,306 0 0 $372,737 4087 Develop Impact Fee/Police $105,775 147,584 144 147,440 0 128,771 $124,444 4088 Develop Impact Fee/Parks $3,761,535 680,441 165,332 515,109 0 0 $4,276,644 4089 Develop Imp Fee/Public Works $743,935 99,787 306 99,481 0 0 $843,416 4091 Pre AB 1600 $1,868 16 0 16 0 0 $1,884
4092 General Government Impact Fee $1,096,503 66,447 815 65,632 0 0 $1,162,135 4093 Transportation Impact Fee $3,273,278 328,271 1,251,404 (923,133) 0 0 $2,350,145 4094 Administrative Services $30,559 23,584 1,310 22,274 0 15,000 $37,833 4095 Median Island $190,053 96,005 0 96,005 0 0 $286,058 4096 Arterial/Collector $2,359,557 360,429 246 360,183 0 0 $2,719,740 4097 Traffic Signal $118,472 65,007 200,000 (134,993) 0 0 ‐$16,521 4098 Traffic Special Impact Fee $183,144 1,644 176 1,468 0 0 $184,612 4099 Sewer New Req $53,662 19,552 18,871 681 0 0 $54,343 4100 Sewer NW Quad U/A $7,828 21,461 68 21,393 0 0 $29,221 4101 Sewer NE Quad U/A $23,987 2,471 0 2,471 0 0 $26,458 4102 Sewer SW Quad U/A $390,256 3,503 372 3,131 0 0 $393,387 4103 Sewer SE Quad U/A $168,808 1,668 16,992 (15,324) 0 0 $153,484 4104 Drainage Dev Imp U/A $1,702,033 222,426 570 221,856 0 0 $1,923,889 4105 Storm Drain NW Quad U/A $1,259,767 231,518 152 231,366 0 0 $1,491,133 4106 Storm Drain NE Quad U/A $243,288 13,050 0 13,050 0 0 $256,338 4107 Storm Drain SW Quad U/A $3,801 347 0 347 0 0 $4,148 4108 Storm Drain SE Quad U/A ‐$30,703 2,895 70 2,825 0 0 ‐$27,878 4109 Park Development Fund $104,975 0 15,059 (15,059) 0 0 $89,916 4110 Madera Transit Center $6,306 88,180 106,905 (18,725) 0 4,326 ‐$16,745 4130 Gas Tax ‐ Street Maintenance $604,880 3,429,273 1,300,000 2,129,273 0 1,763,866 $970,287 4131 RSTP ‐ Fed Exchange ‐$214,384 0 845,612 (845,612) 0 0 ‐$1,059,996 4140 Parking Dist Operations $136,830 41,131 34,403 6,728 0 9,030 $134,528 4150 Local Sales Tax (Measure A) $176 0 0 0 0 0 $176
4151 Measure T ‐ RTP ‐ Rehab/Recons $8,592,234 1,594,845 2,667,126 (1,072,281) 0 0 $7,519,953 Available Fund Balances Summary Available Fund Balances Summary City of Madera
Financial Summary
Fiscal Year 2021/22 and Fiscal Year 2022/23
Projected Fund Balance
City of Madera | 2022/2023 Operating Budget 56
*
*
Fund Name
Estimated Ending
Fund Balances
(6/30/2022)
FY 2022/23
Estimated
Revenues
FY 2022/23
Estimated
Expenditures
Net Surplus /
(Shortfall)
Estimated
Transfers In
Estimated
Transfers Out
Estimated
Ending
Fund Balances
(6/30/2023)
4152 Measure T‐ LTP Street Maint. $1,008,480 819,417 0 819,417 0 536,421 $1,291,476 4153 Measure T ‐LTP Suppl Sts.Maint $625,635 550,920 0 550,920 0 361,053 $815,502 4154 Measure T ‐LTP ADA Compliance $147,008 31,471 20,000 11,471 0 0 $158,479 4155 Measure T ‐Transit Enhancement $449,811 115,952 1,800 114,152 0 0 $563,963 4156 Measure T ‐Transit Enh/ADA/Sr. $95,208 10,648 0 10,648 0 0 $105,856 4157 Measure T‐Enviro Enhan/Bike/Pe $241,751 125,267 191,260 (65,993) 0 0 $175,758 4158 Measure T ‐LTP‐ Flexible $64,420 0 0 0 0 0 $64,420 4159 Measure T‐Tier 1‐Regional Stre $69,407 0 0 0 0 0 $69,407 4160 Madera Downtown BID $18,783 24,371 23,801 570 0 0 $19,353 4170 Sustainable Community Grant ‐$70,270 3,293,021 2,257,782 1,035,239 0 0 $964,969 4200 Local Transportation‐ Streets ‐$1,141,750 3,086,290 1,952,040 1,134,250 0 512,000 ‐$519,500 4250 Economic Develop Fund U/A $1,405,146 11,377 2,324 9,053 0 0 $1,414,199 4360 NSP3 Program U/A $2,443 0 0 0 0 0 $2,443
4380 Home DAP $7,754,128 3,245 0 3,245 0 0 $7,757,373
4390 Home Grant ‐ DAP Program $10,868 0 0 0 0 0 $10,868 4400 Housing Program U/A $1,021,831 436,130 117,711 318,419 0 0 $1,340,250 4490 Residential Rehab U/A $240,365 0 0 0 0 0 $240,365
4501‐4582 Zone Activities $458,829 417,383 405,269 12,114 0 1,419 $469,524 4770 Supplemental Law Enforcement $218,520 101,235 65,386 35,849 0 0 $254,369 4780 Local Law Enforce. Block Grant $96,347 0 0 0 0 0 $96,347 4781 JAG Grants ‐$114,567 0 0 0 0 0 ‐$114,567
4790 DUI Enforcement& Awareness ‐$9,818 62,899 32,720 30,179 0 0 $20,361 4791 Tobacco Law Enforcement Grant ‐$47,756 0 106,613 (106,613) 0 0 ‐$154,369 4793 OTS‐STEP DUI Grant $2,484 0 0 0 0 0 $2,484
4800 CFD 2005‐1, City‐Wide Services $617,926 485,767 6,303 479,464 0 300,000 $797,390 4802 CFD 2008‐1 Madera Town ‐$19,739 0 0 0 0 0 ‐$19,739 4803 CFD 2012‐1, Public Service $41,062 10,046 0 10,046 0 9,750 $41,358 4804 CFD 2013‐1 Madera Family Apt ‐$21,833 961 0 961 0 6,690 ‐$27,562 Special Revenue Funds Totals $40,817,677 $18,168,686 $14,186,325 $3,982,360 $0 $3,902,326 $40,897,712 Capital Projects Funds:
7000 Roads/Streets Capital Projects ‐$295 0 0 0 0 0 ‐$295 7010 General Capital Projects $3,906,538 0 1,315,220 (1,315,220) 0 0 $2,591,318 7050 Water Capital Projects $0 0 0 0 0 0 $0
7100 Sewer Capital Projects ‐$787 0 0 0 0 0 ‐$787
0 Capital Projects Funds Totals $3,905,456 $0 $1,315,220 ‐$1,315,220 $0 $0 $2,590,236 Enterprise Funds:
2030 Water $44,398,157 16,156,705 11,772,124 4,384,581 0 300,580 $48,482,158 2040 Sewer $24,970,428 11,483,805 10,203,268 1,280,537 254,000 154,041 $26,350,924 2041 Sewer Rate Stabilization Fund $192,397 814 0 814 0 0 $193,211 2050 Airport Operations $12,353,586 720,120 587,415 132,705 0 17,671 $12,468,619 2128 Dial‐A‐Ride ‐$129,166 827,440 1,277,587 (450,148) 0 30,852 ‐$610,166 2129 Fixed Route (Madera Metro) $8,868,082 2,794,405 2,015,024 779,381 0 30,852 $9,616,610 2150 Airport Development $237,830 593 0 593 0 0 $238,423 2060 Golf Course Operations Fund $674,797 80,000 346,412 (266,412) 298,804 0 $707,189 2750 Airport REDIP Debt Fund $57,520 0 0 0 0 0 $57,520
4500 Drainage Operation Fund $18,709,223 906,009 751,822 154,187 0 61,091 $18,802,319 4760 Refuse Collection ‐$162,544 7,242,607 5,958,899 1,283,708 226,431 787,328 $560,268 Enterprise Funds Totals $110,170,309 $40,212,497 $32,912,551 $7,299,947 $779,235 $1,382,415 $116,867,076 Internal Service Funds:
1090 Insurance (Part of General Fund)
3070 Fleet Management $4,833,424 2,044,767 2,322,900 (278,134) 57,000 58,036 $4,554,254 3072 Information Systems $346,547 1,372,688 1,348,053 24,635 0 10,299 $360,883 3071 Facilities Maintenance $148,696 1,027,438 1,759,092 (731,654) 1,100,000 103,742 $413,300 Internal Service Funds Totals $5,328,667 $4,444,893 $5,430,045 ‐$985,152 $1,157,000 $172,077 $5,328,438 Total City Funds $169,765,860 $108,585,031 $102,633,490 $5,951,541 $12,913,851 $12,415,793 $205,016,829 2022/2023 Operating Budget | City of Madera 57
Fund Name
Estimated Ending
Fund Balances
(6/30/2022)
FY 2022/23
Estimated
Revenues
FY 2022/23
Estimated
Expenditures
Net Surplus /
(Shortfall)
Estimated
Transfers In
Estimated
Transfers Out
Estimated
Ending
Fund Balances
(6/30/2023)
Successor Agency Funds:
4030 Non Housing Tax Increment $911,096 3,118,216 0 3,118,216 0 3,118,216 $911,096 5750 Successor Agency Admin $687,458 0 3,586 (3,586) 250,000 0 $933,872 6050 Non Housing Bond Proceeds $1,531,292 0 0 0 0 0 $1,531,292 6060 LowMod Housing Bond Proceeds $0 0 0 0 0 0 $0
6070 Prior Bonds Project Fund $4,610,202 0 0 0 0 0 $4,610,202 8040 Debt Service Fund/Successor Agency ‐$35,990,652 0 3,072,215 (3,072,215) 2,868,216 0 ‐$36,194,651 Total Successory Agency Funds ‐$28,250,604 $3,118,216 $3,075,801 $42,415 $3,118,216 $3,118,216 ‐$28,208,189 Agency Funds:
4801 CFD 2006‐1 KB Homes $172,541 177,424 4,557 172,867 0 169,656 $175,752 4850 CFD Debt Fund $186,565 0 173,006 (173,006) 169,656 0 $183,215 Total Agency Funds $359,106 177,424 177,563 (139) 169,656 169,656 $358,967 Total All Funds $141,874,362 $111,880,671 $105,886,854 $5,993,817 $16,201,723 $15,703,665 $177,167,607 City of Madera | 2022/2023 Operating Budget 58

GENERAL FUND

SUMMARIES
Revenues provide a representative picture of the local
economy. These revenues are of particular interest as they fund essential city services, such as Police, Fire, Parks, some professional staff, etc. The City relies on several revenue sources to support the General Fund budget. The major
revenue sources are the following:

Sales & Use Tax
Sales tax is one of the City’s most significant sources of revenue for the General Fund. In accordance with the
Bradley‐Burns Local Sales and Use Tax Act, the City receives a 1 percent share of taxable sales generated within city limits.   Sales Tax revenues generally move in step with economic conditions and have improved markedly over the past years. A small portion, or 3% of the sales tax collected is shared with Madera County as part of a tax sharing
agreement.

With the passage of Measure K, the City receives an
additional .5%   This .5% sales tax is used for public safety enhancements and is recorded in a separate fund within the General Fund.  Revenues are divided by the Fire and Police Departments.

In short, the sales tax rate in the City is 8.25% and includes:
 7.25% per the State of California
o The City receives 1% of the 7.25%, also known asthe
Bradely‐Burns Local Sales Tax
 .50% for Measure K (Police & Fire; City only)
 .50% for Measure T (Transportation; Countywide)
Property Tax In‐Lieu of Vehicle License Fees (VLF)
Previously the State of California assessed a 2% tax for cities and counties known as the Vehicle License Fee (VLF) on car registrants. As part of the 2004 Budget Act negotiations, an agreement was made between the state and local
governments where the VLF rate will be permanently
reduced from 2 percent to 0.65 percent. The difference is paid through local property tax from County educational revenue augmentation funds (ERAF), referred to as the “VLF swap.”  As such, this is another form of property tax where the “base” is determined on the amount “swapped” in 2005 plus growth in assessed valuation like the City’s “regular” property taxes.

Secured Property Tax
The City’s property tax revenues are based on assessed
property values. Proposition 13, adopted in 1978, limits the annual increase in assessed values for property. Under this proposition, assessed values (and the related property tax) can grow by no more than two percent per year. In addition, the value upon which the tax is based is only increased to the total market value upon the sale of a property. Thus,
property taxes tend to grow slowly unless there is a
significant amount of housing activity.

Property Tax collections are much less predictable than Property Tax In‐Lieu of VLF, as the second installments vary considerably from the first installment.

Transient Occupancy Tax
Hotel/Motel Tax, also known as Transient Occupancy Tax
(TOT), is a 9 percent tax assessed on hotel and motel room rentals and short‐term residential rentals within the City. A total of 7 hotels and motels currently operate within city boundaries. The tax was last raised in 1986, from 7% to current 9%. The FY 2022/23 projected TOT revenue is
projected at $980 thousand
Franchise Fees
Franchise fees are considered a form of rent to use Madera public rights‐of‐way. This fee is collected from companies furnishing users with telephone, cable television, and gas services. Franchise fee revenue comes from Comcast and
Pacific Gas & Electric. Payments are based on a percentage of gross revenues as stated in the Madera Municipal Code; therefore, they fluctuate based on gross billings by the companieslisted above. Based on current year revenues, this revenue stream is expected to remain flat in FY2022‐23.

Engineering Fees, Projects, and Transfers In
Interfund Charges/Project Management makes up
approximately half of the Engineering Division’s revenue budget. In addition, the Engineering Department charges other departments for personnel costs related to the
management of specific capital projects.

Interfund Charges (Administration and Overhead)
Madera’s General Fund includes expenses for all
administrative services (e.g., finance, human resources, City of Madera | 2022/2023 Operating Budget 60
Major Revenue Sources
attorney services, etc.). A portion of these services support the enterprise funds, including utility funds. The City uses a fair and equitable indirect cost allocation process to allocate departmental costs from the General Fund to all funds that benefit from the servicesthat the General Fund departments provide. The City recaptures these costs from non‐General Fund departments in amounts that are based on various
factors such as number of employees, number of agenda
items, budget amounts, and square footage. The City
employs formulas provided by Cost Tree, an independent
company, to determine universally accepted methods.

Charges are recorded by way of monthly recurring journal entries.

Police Fees  and Contracts
The Police Department within fund 1020 charges various
fees and penalties per the Master Fee and Master Penalty Schedule, utilizes various grants to purchase equipment and supplement staff time and has agreements with outside
entities to provide police services (such as the Madera Unified School District) and receives payment for these services.

Development‐related revenues
Development‐related revenues are derived from fees for
planning, engineering, and building permits and fees paid by developers to cover the cost of reviewing and monitoring development activities, such as plan checks and inspections.

These revenues are difficult to predict, as many planning and engineering activities occur months or years before any actual development.

Business License Tax
A Business License Tax is a tax imposed on businesses for the privilege of conducting business in the City. The bulk of this tax is collected and recorded in July when business licenses are renewed.

Grants
This revenue category includes state and federal grant
awards received by the City and reimbursement of state
mandates.
2022/2023 Operating Budget | City of Madera 61
City of Madera | 2022/2023 Operating Budget 62
General Fund (1020)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
Revenues 2019/20 2020/21 2021/22 2021/22 2021/22 2022/23 30-Taxes
4000-Current Secured Property Tax 4,049,971 3,778,732 4,070,221 3,873,399 3,874,000 4,200,000 4001-Current Supplemental Apport 115,833 87,394 116,412 139,121 139,121 90,000 4002-Current Unsecured Property Tax (37,402) (33,390) - (24,940) 24,968 - 4003-Homeowner's Property Tax Relie 44,703 44,701 44,927 22,364 44,000 44,880 4004-Homeowner's PTR Supp'l 121 195 121 - - -
4005-Prior Year Property Tax 1,891 4,177 1,900 213 232 239 4007-Secured Supplemental/Prior (149) 205 (149) - - -
4074-Documentary Stamp Tax 131,469 150,804 132,126 198,083 198,083 162,800 4075-Public Safety Tax/Prop 172 148,566 147,141 149,309 219,642 219,642 205,890 4077-Sales and Use Taxes 9,470,519 10,704,065 10,206,285 11,139,629 12,295,841 12,307,000 4078-Transient Occupancy Tax 804,286 886,017 808,308 1,019,697 1,014,744 980,000 4084-Property Tax In-Lieu/VLF 6,230,977 6,494,212 6,230,977 6,866,510 6,865,628 7,100,000 4439-Motor Vehicle In-Lieu Tax 52,567 47,978 52,830 76,446 78,000 80,000 Total 30-Taxes $21,013,352 $22,312,231 $21,813,267 $23,530,164 $24,754,259 $25,170,809 31-Licenses & Permits
4070-License Tax Revenue 605,050 329,887 473,701 566,564 604,983 511,023 4100-Permit Fees - Oversize Permits 6,447 55,446 5,755 71,191 71,214 54,000 4101-Animal License Revenue 5,452 8,973 5,479 7,106 7,107 7,320 4104-Permits/Fire 164,067 174,779 160,518 162,966 163,078 155,000 4105-Permits/Building 850,644 1,219,114 1,000,000 842,664 845,772 900,000 4106-Permits/Electrical 23,912 41,226 24,032 34,560 34,896 27,500 4108-Permits/Mechanical 20,118 11,074 20,219 16,574 16,574 17,500 4109-Permits/Plumbing 16,209 16,418 16,290 19,766 19,840 17,500 4119-SMIP/City Share (54) 121 (54) 238 238 200
4120-SB1473/City Share (31) (2) (31) - - -
4121-SB1186/City Share/Bldg 3,134 5,536 3,150 12,009 12,009 - 4205-State SB1186 Fees/Bus Lic 190 335 191 1,426 1,376 190 4264-Marijuana Cultivation Permit 149 - 150 - - -
4600-Assessments 1,642 1,536 1,650 874 874 1,500
Total 31-Licenses & Permits $1,696,929 $1,864,443 $1,711,050 $1,735,938 $1,777,961 $1,691,733 32-Fines & Forfeiture
4208-Late Payment/Other Penalty 36,645 28,771 36,827 36,903 37,061 29,000 4235-Citation Sign Off/Veh Release 14,923 202 14,997 20,687 20,687 20,448 4550-Revenue/ Court Fines / Forfeit 344,255 348,900 345,976 303,606 280,636 300,000 4551-Fines/Penalties for Violation 50,585 43,708 50,837 75,187 75,187 100,850 4552-Parking Ticket Penalties 86,982 31,172 87,417 40,577 41,258 39,148 4554-Vehicle Abatement Fee 62,016 80,380 62,326 - - -
4684-Cost Recovery for Weed Abateme 1,053 953 1,058 - - - Total 32-Fines & Forfeiture $596,459 $534,086 $599,438 $476,960 $454,829 $489,446 33-Charges for Services
4076-Registration Fee 1,335 3,030 2,700 3,350 3,350 2,700 4103-Revenue/Energy Regulation Fees 19,575 28,925 20,000 19,825 19,900 18,000 4137-New Projects - - - 279,748 - -
4185-Program Fees Revenue 8,773 - 5,000 - - 10,000
4186-Leisure/Enrichment Fees 4,909 - 3,000 - - 3,000
4199-Madera District Fair Revenue 17,439 - 17,000 16,922 16,922 17,430 4200-Adult Sport Fees 15,852 (630) 22,000 10,099 17,500 22,000 4202-Application Fee 21,605 16,084 21,000 21,934 22,350 22,360 4203-Background Check/Report Fee 1,985 1,407 1,806 3,055 2,960 2,650 4207-PD Cost Recov Fees 16,949 14,931 15,000 8,019 8,748 8,179 4211-False Alarm Response Fees 9,625 5,800 9,000 12,750 12,750 11,322 4212-Fire Special Svs Fee 22,843 - 24,926 263 286 295
4216-Inspection/Plan Check Fees 188,844 212,194 170,000 148,862 148,862 175,000 4217-County Jail Booking Fees 1,803 391 1,500 108 108 111 4219-MUSD Police Contract Charges 293,495 276,305 423,000 483,203 425,000 383,430 4222-Overtime Fees 89,898 66,907 65,000 119,920 119,920 75,000 4225-Revenue/Plan Archival Fees 19,784 21,740 18,000 23,693 23,715 18,000 4226-Plan Check Fees 308,313 357,483 280,000 448,397 448,720 350,000 Revenues & Expenditures Summaries
2022/2023 Operating Budget | City of Madera 63
General Fund (1020)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
Revenues 2019/20 2020/21 2021/22 2021/22 2021/22 2022/23 33-Charges for Services
4228-Graffitti Ordinance - - 119 - - -
4231-Sale of Maps and Publications - - 50 - - -
4238-Public Swim 5,451 - 4,000 - - 10,000
4247-Weed Abatement Fee 450 - 1,600 - - -
4248-Revenue/Youth Sports 23,285 2,230 45,000 51,750 54,500 45,000 4249-Zoning/Land Use/Annex Fees 207,051 197,485 200,000 311,596 311,600 200,000 4258-Concession 9,256 - 7,500 656 700 12,000
4259-Lessons 3,254 - 13,000 - - 10,000
4260-Pool Rentals 1,440 - 7,500 - 250 11,000
4261-Programs Fees - - - 9,527 9,528 9,527
4263-Alarm Permit Fees 33,300 20,375 25,000 7,700 7,700 5,618 4556-Multi-Family Inspection Fees 1,742 1,373 8,996 - - - 4561-Rental Inspection Fee 14,610 2,612 10,000 - - -
4562-Taxi Cab Inspection Fee - - - 1,380 1,380 -
4649-Admin Fees 7,267 (62) 11,000 23,854 24,026 12,000
4658-Revenue/Towing Fees 59,326 64,250 55,000 57,600 56,000 49,496 4683-Program Revenue 101,008 40,000 130,000 - 40,000 40,000 Total 33-Charges for Services $1,510,467 $1,332,830 $1,617,697 $2,064,211 $1,776,775 $1,524,118 34-Interest
4162-Interest Income 301,633 184,423 190,120 297,297 417,361 329,534 Total 34-Interest $301,633 $184,423 $190,120 $297,297 $417,361 $329,534 35-Franchise Fees
4071-Cable Utility Franchise Tax 307,047 309,689 308,582 326,170 334,198 350,000 4072-Electric Utility Franchise Tax 381,516 411,339 383,424 437,106 437,106 450,000 Total 35-Franchise Fees $688,563 $721,028 $692,006 $763,276 $771,304 $800,000 36-Federal Grants
4434-Grants 12,000 922,433 8,024 - - 3,025,302
4460-F.M.A.A.A. Grant - Transportat 16,872 - - - - -
4463-F.M.A.A.A. Site Management 25,677 - - - - 56,872
Total 36-Federal Grants $54,549 $922,433 $8,024 $0 $0 $3,082,174 37-State Grants
4437-Mandated Cost Recovery 45,162 129 45,297 35,839 35,839 - 4456-COPS Hiring Program Grant 124,250 31,000 124,623 - - - 4491-Proposition 1B-Cal OES - 150,000 - - - -
Total 37-State Grants $169,412 $181,129 $169,920 $35,839 $35,839 $0 38-Local Grnt &Donation
4301-Donations 13,880 3,710 4,752 35,813 35,813 22,500
4303-Donations/C-1 1,631 - - - - 1,000
4304-Donations/C-2 425 - - - - -
4314-Donations/Transportation 185 - - 21 21 -
4315-Fundraising 8,053 100 5,000 2,948 2,995 5,000
Total 38-Local Grnt &Donation $24,174 $3,810 $9,752 $38,782 $38,829 $28,500 40-Interfund Charges
4343-Interfund Chg Legal/ICR 4,235 3,646 4,235 4,256 4,256 4,256 4344-Interfund Chg ProgMgt/ICR 827,315 744,930 825,000 522,111 522,110 825,000 4345-Interfund Chg RteRol/ICR 108,150 108,150 108,150 108,150 108,150 108,150 4346-Interfund Chg Cost Distributio 327,820 327,820 327,820 327,820 327,820 327,820 4347-Interfund Chg LAZone/ICR 392,156 333,645 388,795 389,424 389,423 381,906 4348-Interfund Chg AdminOH/ICR 1,608,242 1,492,503 1,608,242 1,494,027 1,494,027 1,494,027 4353-Interfund Chg Software 12,490 5,317 12,490 - - -
Total 40-Interfund Charges $3,280,408 $3,016,011 $3,274,732 $2,845,788 $2,845,786 $3,141,159 41-Rental Income
4154-Mex-Am Center Rents 1,440 - 700 - - 1,500
4155-Pan Am Center Rents 440 (240) 3,200 - - 3,000
4167-Rents and Leases Income 31,405 23,673 29,719 31,872 23,440 38,236 4168-Rents/ Pan Am Center 8,820 (7,205) 9,500 - - 16,500 4171-Rents and Leases/Athletic Fiel 20,244 2,878 9,000 19,172 20,000 10,000 City of Madera | 2022/2023 Operating Budget 64
General Fund (1020)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
Revenues 2019/20 2020/21 2021/22 2021/22 2021/22 2022/23 41-Rental Income
4172-Field Utility Revenue 15,392 - 7,000 15,981 17,000 14,000 4173-Rents and Leases/Lions Pavil 3,558 615 5,000 6,445 7,000 7,000 4174-Rents and Leases/Rotary Pavil 1,838 - 5,000 5,035 5,500 6,500 4175-Rents and Leases/Millview Pavi 1,070 - 2,000 1,895 2,000 3,000 4181-Youth Program Leases 775 - - - - -
4183-Rents/Youth Hut 1,375 - 1,500 - - 2,000
4190-Rental Income - 19,805 - 51,289 51,289 52,315
Total 41-Rental Income $86,357 $39,526 $72,619 $131,689 $126,229 $154,051 47-Gains & Proceeds
4671-Sale of Real and Personal Prop 22,923 91,475 - 402 202 - Total 47-Gains & Proceeds $22,923 $91,475 $0 $402 $202 $0 48-Refunds
4502-County Reimbursement/ADC - - 423 - - -
4650-Deposits Short/Over (172) 1,598 (82) 19 21 -
4657-Miscellaneous Revenue 141,499 59,419 54,649 67,674 67,676 34,491 4659-Refunds and Reimbursements 264,968 369,904 540,922 379,312 379,058 257,078 4661-Refunds and Reimb/Housing Auth 132,433 135,578 95,000 95,000 95,000 97,850 4682-Collection Recovery 3,758 118 7,136 - - -
Total 48-Refunds $542,486 $566,617 $698,048 $542,005 $541,755 $389,419 49-Transfers In
4092-Transfer-In from CFD 2013-1 - 10,247 - - - 300,000 4355-Transfer-In 3,805,393 3,592,086 3,805,393 3,347,656 3,805,393 4,154,383 4360-Transfer-In CIP - - - - - 609,307
Total 49-Transfers In $3,805,393 $3,602,333 $3,805,393 $3,347,656 $3,805,393 $5,063,690 Total General Fund Revenues $33,793,105 $35,372,375 $34,662,066 $35,810,007 $37,346,522 $41,864,633 General Fund - Grants (1021)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
Revenues 2019/20 2020/21 2021/22 2021/22 2021/22 2022/23 33-Charges for Services
4683-Program Revenue 8,653 48,198 - 248,824 248,824 75,000 Total 33-Charges for Services $8,653 $48,198 $0 $248,824 $248,824 $75,000 36-Federal Grants
4454-Carryover Entitlement 368,377 430 - 18,029 18,029 508,237 4455-Current Year Entitlement 447,098 843,845 1,342,383 1,613,955 1,557,929 737,609 Total 36-Federal Grants $815,475 $844,275 $1,342,383 $1,631,984 $1,575,958 $1,245,846 40-Interfund Charges
4334-Interfund Chg CDBG/ICR 95,581 132,613 150,000 95,581 95,581 150,000 4336-Interfund Chg DAR/ICR 185,187 144,378 185,187 185,187 185,187 185,187 4337-Interfund Chg MAX/ICR 185,187 144,378 185,187 185,187 185,187 185,187 4338-Interfund Chg CalHome/ICR 31,596 39,214 25,000 31,596 31,596 31,596 4339-Interfund Chg Home/ICR 38,339 16,510 20,000 35,144 35,144 35,144 Total 40-Interfund Charges $535,890 $477,093 $565,374 $532,695 $532,695 $587,114 48-Refunds
4657-Miscellaneous Revenue - - 1,250 - - -
4659-Refunds and Reimbursements 4,743 - - - - -
Total 48-Refunds $4,743 $0 $1,250 $0 $0 $0
49-Transfers In
4355-Transfer-In - 7,709 - - - 7,709
Total 49-Transfers In $0 $7,709 $0 $0 $0 $7,709
Total General Fund - Grants Revenues $1,364,761 $1,377,275 $1,909,007 $2,413,503 $2,357,477 $1,915,669 2022/2023 Operating Budget | City of Madera 65
Measure K Sales Tax - Police (1025)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
Revenues 2019/20 2020/21 2021/22 2021/22 2021/22 2022/23 30-Taxes
4085-Measure K Revenue 3,061,536 3,095,136 2,775,115 3,111,155 3,263,943 3,316,026 Total 30-Taxes $3,061,536 $3,095,136 $2,775,115 $3,111,155 $3,263,943 $3,316,026 34-Interest
4162-Interest Income 8,518 6,612 - 11,818 9,111 9,000
Total 34-Interest $8,518 $6,612 $0 $11,818 $9,111 $9,000 40-Interfund Charges
4354-Interfund Salary & Bene Reimb - 196,715 - 214,157 214,157 - Total 40-Interfund Charges $0 $196,715 $0 $214,157 $214,157 $0 41-Rental Income
4167-Rents and Leases Income 68,192 47,195 68,533 - - - 4190-Rental Income - 100 - 100 100 -
Total 41-Rental Income $68,192 $47,295 $68,533 $100 $100 $0 48-Refunds
4659-Refunds and Reimbursements 49,654 11,429 - - - -
Total 48-Refunds $49,654 $11,429 $0 $0 $0 $0
Total Measure K Sales Tax - Police Revenues $3,187,900 $3,357,187 $2,843,648 $3,337,230 $3,487,311 $3,325,026 Measure K Sales Tax - Fire (1026)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
Revenues 2019/20 2020/21 2021/22 2021/22 2021/22 2022/23 30-Taxes
4085-Measure K Revenue 2,695,756 3,095,136 2,775,115 3,111,155 3,263,943 3,316,026 Total 30-Taxes $2,695,756 $3,095,136 $2,775,115 $3,111,155 $3,263,943 $3,316,026 34-Interest
4162-Interest Income 68,397 34,853 - 33,754 26,088 9,000 Total 34-Interest $68,397 $34,853 $0 $33,754 $26,088 $9,000 48-Refunds
4659-Refunds and Reimbursements - - - 5,573 5,573 -
Total 48-Refunds $0 $0 $0 $5,573 $5,573 $0
Total Measure K Sales Tax - Fire Revenues $2,764,153 $3,129,989 $2,775,115 $3,150,482 $3,295,604 $3,325,026 General Fund - LEA Tire Grant (1081)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
Revenues 2019/20 2020/21 2021/22 2021/22 2021/22 2022/23 38-Local Grnt &Donation
4559-Tire Amnesty Grant - - - 24,613 - -
Total 38-Local Grnt &Donation $0 $0 $0 $24,613 $0 $0
Total General Fund - LEA Tire Grant
Revenues
$0 $0 $0 $24,613 $0 $0
General Fund - Ins Reserve (1090)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
Revenues 2019/20 2020/21 2021/22 2021/22 2021/22 2022/23 34-Interest
4162-Interest Income 40,159 - 9,808 - - -
Total 34-Interest $40,159 $0 $9,808 $0 $0 $0
48-Refunds
4657-Miscellaneous Revenue 1,078 26,400 10,000 10 10 -
4659-Refunds and Reimbursements 20,000 - - 11,835 11,835 - 4675-Retrospective Adjust Refund 389,078 66,836 175,000 273,035 273,035 100,000 Total 48-Refunds $410,156 $93,236 $185,000 $284,880 $284,880 $100,000 City of Madera | 2022/2023 Operating Budget 66
General Fund - Ins Reserve (1090)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
Revenues 2019/20 2020/21 2021/22 2021/22 2021/22 2022/23 49-Transfers In
4355-Transfer-In - 540,002 550,800 550,800 550,800 561,818 Total 49-Transfers In $0 $540,002 $550,800 $550,800 $550,800 $561,818 Total General Fund - Ins Reserve Revenues $450,315 $633,238 $745,608 $835,680 $835,680 $661,818 Payroll Clearing Fund (1700)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
Revenues 2019/20 2020/21 2021/22 2021/22 2021/22 2022/23 48-Refunds
4659-Refunds and Reimbursements - - - 1 - -
Total 48-Refunds $0 $0 $0 $1 $0 $0
Total Payroll Clearing Fund Revenues $0 $0 $0 $1 $0 $0
Actual Actual Budgeted 11Mo Actual Projection Budgeted
Unassigned Revenues Expenses 2019/20 2020/21 2021/22 2021/22 2021/22 2022/23 50-Salaries & Benefits - - - 215 - -
53-Materials & Services - 1,822 - - - -
58-Special Payments - - - - - -
63-Transfer Out 297,410 - 297,410 - - -
Total Unassigned Revenues (1) $297,410 $1,822 $297,410 $215 $0 $0 Actual Actual Budgeted 11Mo Actual Projection Budgeted
City Clerk's Office Expenses 2019/20 2020/21 2021/22 2021/22 2021/22 2022/23 50-Salaries & Benefits 367,536 335,875 342,660 335,429 335,118 368,649 53-Materials & Services 28,480 19,548 67,847 100,131 109,582 62,286 54-Interfund Charges 27,824 50,422 27,542 28,137 27,542 51,062 58-Special Payments 10,661 134,488 10,176 35,805 35,812 175,276 63-Transfer Out - - - - - -
Total City Clerk's Office (100) $434,501 $540,333 $448,225 $499,502 $508,054 $657,273 Actual Actual Budgeted 11Mo Actual Projection Budgeted
City Manager Expenses 2019/20 2020/21 2021/22 2021/22 2021/22 2022/23 50-Salaries & Benefits 288,082 383,918 1,307,476 1,320,103 1,317,869 439,687 53-Materials & Services 245,501 246,259 306,213 269,916 357,349 405,604 54-Interfund Charges 20,854 46,606 22,778 22,740 22,778 56,219 55-Functional Expenses 228,010 291,167 273,750 275,886 276,000 275,058 58-Special Payments 379,422 492,286 473,342 536,072 540,053 582,079 60-Capital Outlay - - 50,000 - - 50,000
63-Transfer Out 306,408 705,292 854,275 702,696 702,696 707,538 Total City Manager (110) $1,468,277 $2,165,528 $3,287,834 $3,127,413 $3,216,745 $2,516,185 Actual Actual Budgeted 11Mo Actual Projection Budgeted
Finance Department Expenses 2019/20 2020/21 2021/22 2021/22 2021/22 2022/23 50-Salaries & Benefits 572,676 714,908 835,765 618,414 617,139 734,394 53-Materials & Services 289,145 170,607 159,698 216,504 210,781 182,043 54-Interfund Charges 81,715 126,917 80,508 79,739 79,788 133,984 58-Special Payments 184,776 98,979 2,239 5,328 5,328 8,830 60-Capital Outlay 60,279 49,888 60,936 - - -
63-Transfer Out - - - - - -
Total Finance Department (120) $1,188,591 $1,161,299 $1,139,146 $919,985 $913,036 $1,059,251 2022/2023 Operating Budget | City of Madera 67
Actual Actual Budgeted 11Mo Actual Projection Budgeted
Grants Expenses 2019/20 2020/21 2021/22 2021/22 2021/22 2022/23 50-Salaries & Benefits 433,688 481,275 233,985 137,873 137,863 156,062 53-Materials & Services 58,617 16,637 61,029 53,400 28,800 17,868 54-Interfund Charges 130,503 196,691 128,782 128,083 128,824 217,223 55-Functional Expenses 270,481 429,713 140,289 472,642 473,096 552,805 60-Capital Outlay 421,995 361,851 330,146 493,593 503,790 103,734 63-Transfer Out 42,832 125,573 42,832 39,238 39,238 1,167,464 Total Grants (130) $1,358,116 $1,611,740 $937,063 $1,324,829 $1,311,611 $2,215,156 Actual Actual Budgeted 11Mo Actual Projection Budgeted
City Attorney's Office Expenses 2019/20 2020/21 2021/22 2021/22 2021/22 2022/23 53-Materials & Services 336,960 307,677 392,500 327,462 362,695 393,416 54-Interfund Charges 18,533 - 18,533 18,533 18,533 5,674 Total City Attorney's Office (140) $355,493 $307,677 $411,033 $345,995 $381,228 $399,090 Actual Actual Budgeted 11Mo Actual Projection Budgeted
Human Resource Department Expenses 2019/20 2020/21 2021/22 2021/22 2021/22 2022/23 50-Salaries & Benefits 483,512 498,427 522,878 523,895 514,788 565,599 53-Materials & Services 90,435 330,459 669,150 564,673 567,450 275,326 54-Interfund Charges 29,068 62,786 30,547 30,596 30,596 68,209 58-Special Payments 7,500 13,040 75,000 23,234 23,234 135,000 63-Transfer Out - - - - - -
Total Human Resource Department (150) $610,515 $904,712 $1,297,575 $1,142,398 $1,136,068 $1,044,134 Actual Actual Budgeted 11Mo Actual Projection Budgeted
Police Services Department Expenses 2019/20 2020/21 2021/22 2021/22 2021/22 2022/23 50-Salaries & Benefits 13,041,767 13,157,986 14,121,022 13,438,922 13,437,702 14,361,575 53-Materials & Services 1,083,305 694,592 1,136,188 1,093,571 1,199,892 1,568,255 54-Interfund Charges 937,747 1,796,487 1,016,467 1,018,824 1,018,825 1,823,167 55-Functional Expenses 21,925 24,870 25,000 26,792 27,000 25,000 58-Special Payments 187,338 195,409 233,040 228,926 240,158 243,561 60-Capital Outlay 600,122 31,326 60,000 36,040 64,385 70,000 63-Transfer Out 119,529 128,534 175,344 119,529 119,529 140,208 Total Police Services Department (200) $15,991,733 $16,029,204 $16,767,061 $15,962,604 $16,107,491 $18,231,766 Actual Actual Budgeted 11Mo Actual Projection Budgeted
Fire Department Expenses 2019/20 2020/21 2021/22 2021/22 2021/22 2022/23 53-Materials & Services 3,889,986 4,258,369 5,832,445 4,026,940 4,236,292 6,461,012 54-Interfund Charges 80,012 84,048 79,547 79,136 79,547 106,602 58-Special Payments 390,963 402,240 333,857 379,486 338,713 346,160 60-Capital Outlay 5,893,330 1,176,111 487,599 765,765 765,765 - 63-Transfer Out 2,935 14,041 9,132 2,935 2,935 11,628
Total Fire Department (250) $10,257,226 $5,934,809 $6,742,580 $5,254,262 $5,423,252 $6,925,402 Actual Actual Budgeted 11Mo Actual Projection Budgeted
Public Works Expenses 2019/20 2020/21 2021/22 2021/22 2021/22 2022/23 50-Salaries & Benefits 869,215 758,498 1,008,644 897,973 895,815 1,046,684 53-Materials & Services 653,460 400,516 619,512 523,222 593,850 850,001 54-Interfund Charges 330,448 359,516 341,174 342,993 343,002 405,432 55-Functional Expenses 16,744 14,074 30,000 13,257 29,000 40,000 58-Special Payments 5,565 6,483 8,816 9,347 9,347 11,017 60-Capital Outlay 3,940 361,152 575,000 192,260 575,000 611,755 63-Transfer Out - - 151,755 - - -
Total Public Works (300) $1,879,372 $1,900,239 $2,734,901 $1,979,052 $2,446,014 $2,964,889 Actual Actual Budgeted 11Mo Actual Projection Budgeted
Planning Department Expenses 2019/20 2020/21 2021/22 2021/22 2021/22 2022/23 50-Salaries & Benefits 390,396 484,334 525,658 535,820 535,485 644,601 City of Madera | 2022/2023 Operating Budget 68
Actual Actual Budgeted 11Mo Actual Projection Budgeted
Planning Department Expenses 2019/20 2020/21 2021/22 2021/22 2021/22 2022/23 53-Materials & Services 26,722 187,888 596,455 406,380 502,346 76,108 54-Interfund Charges 44,285 74,472 44,038 43,962 44,010 72,277 60-Capital Outlay 9 - - - - 300,000
63-Transfer Out - - - - - -
Total Planning Department (410) $461,412 $746,694 $1,166,151 $986,162 $1,081,841 $1,092,986 Actual Actual Budgeted 11Mo Actual Projection Budgeted
Building Inspection Dept Expenses 2019/20 2020/21 2021/22 2021/22 2021/22 2022/23 50-Salaries & Benefits 477,040 499,947 587,465 551,360 548,619 624,564 53-Materials & Services 305,776 309,482 340,525 415,097 416,300 379,352 54-Interfund Charges 60,267 92,646 61,263 61,550 61,552 84,027 58-Special Payments 12,783 6,690 - 172 172 -
63-Transfer Out - - - - - -
Total Building Inspection Dept (420) $855,866 $908,765 $989,253 $1,028,179 $1,026,643 $1,087,943 Actual Actual Budgeted 11Mo Actual Projection Budgeted
Engineering Department Expenses 2019/20 2020/21 2021/22 2021/22 2021/22 2022/23 50-Salaries & Benefits 1,644,639 1,745,328 2,220,999 1,906,871 1,906,328 2,379,726 53-Materials & Services 79,331 132,585 265,128 232,014 234,532 335,797 54-Interfund Charges 123,354 240,124 128,453 127,203 127,203 270,295 63-Transfer Out 738 1,761 738 738 - 1,653
Total Engineering Department (430) $1,848,062 $2,119,798 $2,615,318 $2,266,826 $2,268,063 $2,987,471 Actual Actual Budgeted 11Mo Actual Projection Budgeted
Parks Department Expenses 2019/20 2020/21 2021/22 2021/22 2021/22 2022/23 50-Salaries & Benefits 2,630,908 1,962,317 2,988,635 2,106,153 2,106,076 3,259,256 53-Materials & Services 833,548 828,578 1,012,962 1,001,376 1,026,677 1,374,921 54-Interfund Charges 437,830 555,544 449,998 455,221 459,787 559,712 55-Functional Expenses 7,825 960 7,500 6,157 6,500 7,500 58-Special Payments 927 1,080 1,469 1,558 1,600 1,836
60-Capital Outlay 24,176 - 331,879 162,900 230,152 3,681,609 63-Transfer Out 19,116 54,200 139,514 19,116 19,116 37,545 Total Parks Department (600) $3,954,330 $3,402,679 $4,931,957 $3,752,481 $3,849,908 $8,922,379 Total General Fund Expenses $40,960,904 $37,735,299 $43,765,507 $38,589,903 $39,669,954 $50,103,925 Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
General Org List 2019/20 2020/21 2021/22 2022/23 Change Chg Total 10200000-General Fund 297,410 1,822 297,410 - (297,410) -100.0% .0% 10201000-City Council 145,038 139,447 131,239 179,228 47,989 36.6% .4% 10201010-City Clerk's Office 289,463 400,886 316,986 478,045 161,059 50.8% 1.0% 10201100-City Manager 325,260 478,222 469,668 510,378 40,710 8.7% 1.0% 10201110-Central Admin 903,004 1,380,953 2,501,947 1,678,249 (823,698) -32.9% 3.3% 10201120-Community Promo 240,013 306,353 316,219 327,558 11,339 3.6% .7% 10201200-Finance 1,037,566 1,066,184 959,337 901,360 (57,977) -6.0% 1.8% 10201210-Purchasing 151,025 95,407 144,981 157,891 12,910 8.9% .3% 10201215-Finance Utility Billing - 1 - - #.0% #.0%
10201400-City Attorney 355,493 307,677 411,033 399,090 (11,943) -2.9% .8% 10201500-HR/Risk Management 538,150 648,463 837,279 806,494 (30,785) -3.7% 1.6% 10202000-PD Operations 11,125,446 11,869,452 12,219,440 13,336,022 1,116,582 9.1% 26.6% 10202010-PD - AB109 - - 2,266 - (2,266) -100.0% .0%
10202020-PD - CCP 251,557 238,827 211,476 215,691 4,215 2.0% .4% 10202030-Schools Policing 323,030 345,278 463,228 476,061 12,833 2.8% 1.0% 10202040-PD Housing Authority 170,045 175,330 166,093 178,787 12,694 7.6% .4% 10202050-COPS Hiring Program Grant 292,915 253,221 296,456 - (296,456) -100.0% .0% 10202060-Animal Control 254,598 108,194 307,443 352,985 45,542 14.8% .7% 10202500-Fire 4,102,367 4,370,535 4,198,325 4,417,223 218,898 5.2% 8.8% 10203010-PW - Streets 1,755,261 1,746,001 2,508,546 2,739,950 231,404 9.2% 5.5% 10203011-PW Safe & Clean Initiative - - 101,913 70,518 (31,395) -30.8% .1% 10203020-Graffiti Abatement 124,111 154,238 124,442 154,421 29,979 24.1% .3% 10204100-Planning 461,412 746,694 1,166,151 1,092,986 (73,165) -6.3% 2.2% 10204200-Building 855,866 908,765 989,253 1,087,943 98,690 10.0% 2.2% 10204300-Engineering 1,848,062 2,119,798 2,615,318 2,987,471 372,153 14.2% 6.0% 10204400-Code Enforcement 754,819 661,987 710,325 1,039,425 329,100 46.3% 2.1% 10206000-Parks Administration 425,717 380,291 472,424 356,824 (115,600) -24.5% .7% 10206100-Parks 1,594,165 1,833,695 2,102,486 6,146,854 4,044,368 192.4% 12.3% 10206110-Landscape Mntc Dist Services 298,151 293,542 305,150 449,152 144,002 47.2% .9% 10206120-Median Landscaping 91,104 134,580 134,580 145,427 10,847 8.1% .3% 10206200-Recreation 499,732 141,399 619,264 486,364 (132,900) -21.5% 1.0% 10206218-Sr Citizen Community Service 197,567 134,432 195,907 217,967 22,060 11.3% .4% 10206219-Sr Citizen Therapeutic Program 879 - 1,759 - (1,759) -100.0% .0% 10206220-Sports Programs 87,948 6,552 145,611 171,219 25,608 17.6% .3% 10206230-Aquatics Programs 125,436 64,186 165,972 220,375 54,403 32.8% .4% 10206240-Comm & Rec Centers 544,487 392,547 676,337 601,132 (75,205) -11.1% 1.2% 10206270-Special Events 89,144 21,455 112,467 127,065 14,598 13.0% .3% 10211300-General/Grant Oversight 473,384 541,553 147,405 112,199 (35,206) -23.9% .2% 10218000-CDBG Administrative Costs 149,917 153,050 276,391 298,954 22,563 8.2% .6% 10218010-CDBG Public Services 141,745 476,005 179,527 159,704 (19,823) -11.0% .3% 10218020-CDBG Public Improvements 593,070 441,132 333,740 1,644,299 1,310,559 392.7% 3.3% 10252000-Measure K Sales Tax - Police 2,807,777 2,373,667 2,378,616 2,632,795 254,179 10.7% 5.3% 10262500-Measure K Sales Tax - Fire 6,154,859 1,564,274 2,544,255 2,508,179 (36,076) -1.4% 5.0% 10814460-Tire Amnesty Grant 11,546 3,248 11,718 - (11,718) -100.0% .0% 10901510-Insurance/Risk Management 72,365 256,249 460,296 237,640 (222,656) -48.4% .5% 17000000-Payroll Clearing (RDA PR) - (293) 34,828 - (34,828) -100.0% .0% Total General 40,960,904 37,735,299 43,765,507 50,103,925 6,338,418 14.5% 100% Total $40,960,904 $37,735,299 $43,765,507 $50,103,925 $6,338,418 14.5% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
10200000-General Fund Category
Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
50-Salaries & Benefits - - - - #.0% #Error
53-Materials & Services - 1,822 - - #.0% #Error
58-Special Payments - - - - #.0% #Error
63-Transfer Out 297,410 - 297,410 - (297,410) -100.0% #Error Total 10200000-General Fund-10200000 297,410 1,822 297,410 - (297,410) -100.0% #Error Expenditures by Organizational Unit
2022/2023 Operating Budget | City of Madera 69
Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
10201000-City Council Category
Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
50-Salaries & Benefits 119,522 112,209 94,692 119,207 24,515 25.9% 66.5% 53-Materials & Services 15,049 8,941 26,232 42,346 16,114 61.4% 23.6% 54-Interfund Charges 10,467 18,297 10,315 17,675 7,360 71.4% 9.9% 63-Transfer Out - - - - #.0% #.0%
Total 10201000-City Council-10201000 145,038 139,447 131,239 179,228 47,989 36.6% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
10201010-City Clerk's Office Category
Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
50-Salaries & Benefits 248,014 223,666 247,968 249,442 1,474 .6% 52.2% 53-Materials & Services 13,431 10,607 41,615 19,940 (21,675) -52.1% 4.2% 54-Interfund Charges 17,357 32,125 17,227 33,387 16,160 93.8% 7.0% 58-Special Payments 10,661 134,488 10,176 175,276 165,100 1622.4% 36.7% 63-Transfer Out - - - - #.0% #.0%
Total 10201010-City Clerk's Office-10201010 289,463 400,886 316,986 478,045 161,059 50.8% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
10201100-City Manager Category
Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
50-Salaries & Benefits 288,082 383,918 401,476 439,687 38,211 9.5% 86.1% 53-Materials & Services 11,964 40,905 38,025 14,472 (23,553) -61.9% 2.8% 54-Interfund Charges 20,693 46,286 22,617 56,219 33,602 148.6% 11.0% 58-Special Payments 4,521 7,113 7,550 - (7,550) -100.0% .0% 63-Transfer Out - - - - #.0% #.0%
Total 10201100-City Manager-10201100 325,260 478,222 469,668 510,378 40,710 8.7% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
10201110-Central Admin Category
Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
50-Salaries & Benefits - - 906,000 - (906,000) -100.0% .0% 53-Materials & Services 221,534 190,168 225,719 338,632 112,913 50.0% 20.2% 54-Interfund Charges 161 320 161 - (161) -100.0% .0%
58-Special Payments 374,901 485,173 465,792 582,079 116,287 25.0% 34.7% 60-Capital Outlay - - 50,000 50,000 .0% 3.0%
63-Transfer Out 306,408 705,292 854,275 707,538 (146,737) -17.2% 42.2% Total 10201110-Central Admin-10201110 903,004 1,380,953 2,501,947 1,678,249 (823,698) -32.9% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
10201120-Community Promo Category
Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
53-Materials & Services 12,003 15,186 42,469 52,500 10,031 23.6% 16.0% 55-Functional Expenses 228,010 291,167 273,750 275,058 1,308 .5% 84.0% Total 10201120-Community Promo10201120240,013 306,353 316,219 327,558 11,339 3.6% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
10201200-Finance Category
Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
50-Salaries & Benefits 466,035 693,019 699,802 618,929 (80,873) -11.6% 68.7% 53-Materials & Services 274,442 126,519 144,006 169,205 25,199 17.5% 18.8% 54-Interfund Charges 52,034 97,779 52,354 104,396 52,042 99.4% 11.6% 58-Special Payments 184,776 98,979 2,239 8,830 6,591 294.4% 1.0% 60-Capital Outlay 60,279 49,888 60,936 - (60,936) -100.0% .0% 63-Transfer Out - - - - #.0% #.0%
Total 10201200-Finance-10201200 1,037,566 1,066,184 959,337 901,360 (57,977) -6.0% 100% City of Madera | 2022/2023 Operating Budget 70
Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
10201210-Purchasing Category
Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
50-Salaries & Benefits 106,641 22,181 101,135 115,465 14,330 14.2% 73.1% 53-Materials & Services 14,703 44,088 15,692 12,838 (2,854) -18.2% 8.1% 54-Interfund Charges 29,681 29,138 28,154 29,588 1,434 5.1% 18.7% 63-Transfer Out - - - - #.0% #.0%
Total 10201210-Purchasing-10201210 151,025 95,407 144,981 157,891 12,910 8.9% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
10201215-Finance Utility Billing
Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
50-Salaries & Benefits - 1 - - #.0% #Error
Total 10201215-Finance Utility Billing10201215- 1 - - #.0% #Error Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
10201400-City Attorney Category
Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
53-Materials & Services 336,960 307,677 392,500 393,416 916 .2% 98.6% 54-Interfund Charges 18,533 - 18,533 5,674 (12,859) -69.4% 1.4% Total 10201400-City Attorney-10201400 355,493 307,677 411,033 399,090 (11,943) -2.9% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
10201500-HR/Risk Management
Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
50-Salaries & Benefits 482,254 515,908 521,582 565,599 44,017 8.4% 70.1% 53-Materials & Services 26,828 69,769 285,150 172,686 (112,464) -39.4% 21.4% 54-Interfund Charges 29,068 62,786 30,547 68,209 37,662 123.3% 8.5% 63-Transfer Out - - - - #.0% #.0%
Total 10201500-HR/Risk Management10201500538,150 648,463 837,279 806,494 (30,785) -3.7% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
10202000-PD Operations Category
Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
50-Salaries & Benefits 9,458,127 9,656,927 10,303,570 10,686,650 383,080 3.7% 80.1% 53-Materials & Services 705,838 613,138 724,300 822,180 97,880 13.5% 6.2% 54-Interfund Charges 744,940 1,366,425 810,437 1,461,897 651,460 80.4% 11.0% 55-Functional Expenses 21,925 24,870 25,000 25,000 .0% .2% 58-Special Payments 187,338 195,409 233,040 243,561 10,521 4.5% 1.8% 60-Capital Outlay - - 60,000 70,000 10,000 16.7% .5%
63-Transfer Out 7,278 12,683 63,093 26,734 (36,359) -57.6% .2% Total 10202000-PD Operations-10202000 11,125,446 11,869,452 12,219,440 13,336,022 1,116,582 9.1% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
10202010-PD - AB109 Category
Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
50-Salaries & Benefits - - 2,266 - (2,266) -100.0% #Error Total 10202010-PD - AB109-10202010 - - 2,266 - (2,266) -100.0% #Error 2022/2023 Operating Budget | City of Madera 71
Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
10202020-PD - CCP Category
Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
50-Salaries & Benefits 251,557 221,944 211,476 215,691 4,215 2.0% 100.0% 54-Interfund Charges - 16,883 - - #.0% #.0%
63-Transfer Out - - - - #.0% #.0%
Total 10202020-PD - CCP-10202020 251,557 238,827 211,476 215,691 4,215 2.0% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
10202030-Schools Policing Category
Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
50-Salaries & Benefits 323,030 323,890 463,228 476,061 12,833 2.8% 100.0% 54-Interfund Charges - 21,388 - - #.0% #.0%
63-Transfer Out - - - - #.0% #.0%
Total 10202030-Schools Policing-10202030 323,030 345,278 463,228 476,061 12,833 2.8% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
10202040-PD Housing Authority
Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
50-Salaries & Benefits 170,045 164,623 166,093 178,787 12,694 7.6% 100.0% 54-Interfund Charges - 10,707 - - #.0% #.0%
63-Transfer Out - - - - #.0% #.0%
Total 10202040-PD Housing Authority10202040170,045 175,330 166,093 178,787 12,694 7.6% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
10202050-COPS Hiring Program Grant
Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
50-Salaries & Benefits 292,915 235,156 296,456 - (296,456) -100.0% #Error 54-Interfund Charges - 18,065 - - #.0% #Error
63-Transfer Out - - - - #.0% #Error
Total 10202050-COPS Hiring Program
Grant-10202050
292,915 253,221 296,456 - (296,456) -100.0% #Error
Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
10202060-Animal Control Category
Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
50-Salaries & Benefits 89,981 88,820 131,960 160,305 28,345 21.5% 45.4% 53-Materials & Services 154,586 2,946 165,200 182,375 17,175 10.4% 51.7% 54-Interfund Charges 10,031 16,428 10,283 10,305 22 .2% 2.9% 63-Transfer Out - - - - #.0% #.0%
Total 10202060-Animal Control-10202060 254,598 108,194 307,443 352,985 45,542 14.8% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
10202500-Fire Category Expenditures 2019/20 2020/21 2021/22 2022/23 Change Chg Total 53-Materials & Services 3,848,811 4,180,073 4,087,056 4,277,433 190,377 4.7% 96.8% 54-Interfund Charges 80,012 77,381 71,280 89,602 18,322 25.7% 2.0% 58-Special Payments 170,609 99,040 30,857 38,560 7,703 25.0% .9% 63-Transfer Out 2,935 14,041 9,132 11,628 2,496 27.3% .3% Total 10202500-Fire-10202500 4,102,367 4,370,535 4,198,325 4,417,223 218,898 5.2% 100% City of Madera | 2022/2023 Operating Budget 72
Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
10203010-PW - Streets Category
Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
50-Salaries & Benefits 769,953 672,687 818,110 879,261 61,151 7.5% 32.1% 53-Materials & Services 641,785 381,280 600,512 807,777 207,265 34.5% 29.5% 54-Interfund Charges 317,274 310,325 324,353 390,140 65,787 20.3% 14.2% 55-Functional Expenses 16,744 14,074 30,000 40,000 10,000 33.3% 1.5% 58-Special Payments 5,565 6,483 8,816 11,017 2,201 25.0% .4% 60-Capital Outlay 3,940 361,152 575,000 611,755 36,755 6.4% 22.3% 63-Transfer Out - - 151,755 - (151,755) -100.0% .0%
Total 10203010-PW - Streets-10203010 1,755,261 1,746,001 2,508,546 2,739,950 231,404 9.2% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
10203011-PW Safe & Clean Initiative
Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
50-Salaries & Benefits - - 101,913 70,518 (31,395) -30.8% 100.0% Total 10203011-PW Safe & Clean Initiative10203011- - 101,913 70,518 (31,395) -30.8% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
10203020-Graffiti Abatement Category
Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
50-Salaries & Benefits 99,262 85,811 88,621 96,905 8,284 9.3% 62.8% 53-Materials & Services 11,675 19,236 19,000 42,224 23,224 122.2% 27.3% 54-Interfund Charges 13,174 49,191 16,821 15,292 (1,529) -9.1% 9.9% 63-Transfer Out - - - - #.0% #.0%
Total 10203020-Graffiti Abatement-10203020 124,111 154,238 124,442 154,421 29,979 24.1% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
10204100-Planning Category
Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
50-Salaries & Benefits 390,396 484,334 525,658 644,601 118,943 22.6% 59.0% 53-Materials & Services 26,722 187,888 596,455 76,108 (520,347) -87.2% 7.0% 54-Interfund Charges 44,285 74,472 44,038 72,277 28,239 64.1% 6.6% 60-Capital Outlay 9 - - 300,000 300,000 #.0% #.0%
63-Transfer Out - - - - #.0% #.0%
Total 10204100-Planning-10204100 461,412 746,694 1,166,151 1,092,986 (73,165) -6.3% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
10204200-Building Category
Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
50-Salaries & Benefits 477,040 499,947 587,465 624,564 37,099 6.3% 57.4% 53-Materials & Services 305,776 309,482 340,525 379,352 38,827 11.4% 34.9% 54-Interfund Charges 60,267 92,646 61,263 84,027 22,764 37.2% 7.7% 58-Special Payments 12,783 6,690 - - #.0% #.0%
63-Transfer Out - - - - #.0% #.0%
Total 10204200-Building-10204200 855,866 908,765 989,253 1,087,943 98,690 10.0% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
10204300-Engineering Category
Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
50-Salaries & Benefits 1,644,639 1,745,328 2,220,999 2,379,726 158,727 7.1% 79.7% 53-Materials & Services 79,331 132,585 265,128 335,797 70,669 26.7% 11.2% 54-Interfund Charges 123,354 240,124 128,453 270,295 141,842 110.4% 9.0% 63-Transfer Out 738 1,761 738 1,653 915 124.0% .1%
Total 10204300-Engineering-10204300 1,848,062 2,119,798 2,615,318 2,987,471 372,153 14.2% 100% 2022/2023 Operating Budget | City of Madera 73
Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
10204400-Code Enforcement Category
Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
50-Salaries & Benefits 612,793 497,714 551,437 608,092 56,655 10.3% 58.5% 53-Materials & Services 44,430 32,162 60,342 314,084 253,742 420.5% 30.2% 54-Interfund Charges 97,596 132,111 98,546 117,249 18,703 19.0% 11.3% 63-Transfer Out - - - - #.0% #.0%
Total 10204400-Code Enforcement10204400754,819 661,987 710,325 1,039,425 329,100 46.3% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
10206000-Parks Administration
Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
50-Salaries & Benefits 362,222 286,952 393,501 302,347 (91,154) -23.2% 84.7% 53-Materials & Services 14,172 24,114 29,600 32,956 3,356 11.3% 9.2% 54-Interfund Charges 49,323 69,225 49,323 21,521 (27,802) -56.4% 6.0% 63-Transfer Out - - - - #.0% #.0%
Total 10206000-Parks Administration10206000425,717 380,291 472,424 356,824 (115,600) -24.5% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
10206100-Parks Category Expenditures 2019/20 2020/21 2021/22 2022/23 Change Chg Total 50-Salaries & Benefits 1,028,543 1,191,380 1,101,982 1,446,073 344,091 31.2% 23.5% 53-Materials & Services 334,474 359,558 440,591 721,928 281,337 63.9% 11.7% 54-Interfund Charges 193,267 269,328 214,112 300,018 85,906 40.1% 4.9% 55-Functional Expenses 7,825 960 7,500 7,500 .0% .1%
58-Special Payments 927 1,080 1,469 1,836 367 25.0% .0% 60-Capital Outlay 24,176 - 331,879 3,656,609 3,324,730 1001.8% 59.5% 63-Transfer Out 4,953 11,389 4,953 12,890 7,937 160.2% .2% Total 10206100-Parks-10206100 1,594,165 1,833,695 2,102,486 6,146,854 4,044,368 192.4% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
10206110-Landscape Mntc Dist
Services Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
50-Salaries & Benefits 277,801 258,243 280,168 420,657 140,489 50.1% 93.7% 53-Materials & Services 2,637 4,453 6,000 7,553 1,553 25.9% 1.7% 54-Interfund Charges 17,713 30,846 18,982 20,942 1,960 10.3% 4.7% 63-Transfer Out - - - - #.0% #.0%
Total 10206110-Landscape Mntc Dist
Services-10206110
298,151 293,542 305,150 449,152 144,002 47.2% 100%
Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
10206120-Median Landscaping
Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
50-Salaries & Benefits - - - 10,847 10,847 #.0% #.0%
53-Materials & Services 91,104 134,580 134,580 134,580 .0% 92.5% Total 10206120-Median Landscaping1020612091,104 134,580 134,580 145,427 10,847 8.1% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
10206200-Recreation Category
Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
50-Salaries & Benefits 433,999 92,367 542,816 405,074 (137,742) -25.4% 83.3% 53-Materials & Services 52,712 28,521 73,373 72,972 (401) -.5% 15.0% 54-Interfund Charges 10,130 16,497 184 4,851 4,667 2536.4% 1.0% 63-Transfer Out 2,891 4,014 2,891 3,467 576 19.9% .7%
Total 10206200-Recreation-10206200 499,732 141,399 619,264 486,364 (132,900) -21.5% 100% City of Madera | 2022/2023 Operating Budget 74
Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
10206218-Sr Citizen Community
Service Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
50-Salaries & Benefits 165,332 96,139 174,320 177,106 2,786 1.6% 81.3% 53-Materials & Services 32,150 29,374 14,992 34,328 19,336 129.0% 15.7% 54-Interfund Charges - 8,670 - 6,368 6,368 #.0% #.0%
63-Transfer Out 85 249 6,595 165 (6,430) -97.5% .1%
Total 10206218-Sr Citizen Community
Service-10206218
197,567 134,432 195,907 217,967 22,060 11.3% 100%
Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
10206219-Sr Citizen Therapeutic
Program Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
50-Salaries & Benefits 879 - 1,051 - (1,051) -100.0% #Error 53-Materials & Services - - 708 - (708) -100.0% #Error
Total 10206219-Sr Citizen Therapeutic
Program-10206219
879 - 1,759 - (1,759) -100.0% #Error
Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
10206220-Sports Programs Category
Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
50-Salaries & Benefits 77,640 5,584 129,311 149,664 20,353 15.7% 87.4% 53-Materials & Services 10,308 813 16,300 21,400 5,100 31.3% 12.5% 54-Interfund Charges - 155 - 155 155 #.0% #.0%
63-Transfer Out - - - - #.0% #.0%
Total 10206220-Sports Programs-10206220 87,948 6,552 145,611 171,219 25,608 17.6% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
10206230-Aquatics Programs Category
Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
50-Salaries & Benefits 84,773 3,420 112,364 153,358 40,994 36.5% 69.6% 53-Materials & Services 34,880 49,392 46,405 57,364 10,959 23.6% 26.0% 54-Interfund Charges 4,189 3,966 4,189 4,115 (74) -1.8% 1.9% 63-Transfer Out 1,594 7,408 3,014 5,538 2,524 83.7% 2.5% Total 10206230-Aquatics Programs10206230125,436 64,186 165,972 220,375 54,403 32.8% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
10206240-Comm & Rec Centers
Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
50-Salaries & Benefits 118,074 8,536 147,155 123,263 (23,892) -16.2% 20.5% 53-Materials & Services 253,612 197,212 243,913 236,840 (7,073) -2.9% 39.4% 54-Interfund Charges 163,208 155,659 163,208 200,544 37,336 22.9% 33.4% 60-Capital Outlay - - - 25,000 25,000 #.0% #.0%
63-Transfer Out 9,593 31,140 122,061 15,485 (106,576) -87.3% 2.6% Total 10206240-Comm & Rec Centers10206240544,487 392,547 676,337 601,132 (75,205) -11.1% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
10206270-Special Events Category
Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
50-Salaries & Benefits 81,645 19,696 105,967 70,867 (35,100) -33.1% 55.8% 53-Materials & Services 7,499 561 6,500 55,000 48,500 746.2% 43.3% 54-Interfund Charges - 1,198 - 1,198 1,198 #.0% #.0%
63-Transfer Out - - - - #.0% #.0%
Total 10206270-Special Events-10206270 89,144 21,455 112,467 127,065 14,598 13.0% 100% 2022/2023 Operating Budget | City of Madera 75
Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
10211300-General/Grant Oversight
Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
50-Salaries & Benefits 433,688 472,174 107,675 39,208 (68,467) -63.6% 34.9% 53-Materials & Services 4,774 5,301 6,529 5,768 (761) -11.7% 5.1% 54-Interfund Charges 34,922 64,078 33,201 67,223 34,022 102.5% 59.9% 63-Transfer Out - - - - #.0% #.0%
Total 10211300-General/Grant Oversight10211300473,384 541,553 147,405 112,199 (35,206) -23.9% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
10218000-CDBG Administrative Costs
Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
50-Salaries & Benefits - 9,101 126,310 116,854 (9,456) -7.5% 39.1% 53-Materials & Services 53,843 11,336 54,500 12,100 (42,400) -77.8% 4.0% 54-Interfund Charges 95,581 132,613 95,581 150,000 54,419 56.9% 50.2% 55-Functional Expenses 493 - - 20,000 20,000 #.0% #.0%
Total 10218000-CDBG Administrative Costs10218000149,917 153,050 276,391 298,954 22,563 8.2% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
10218010-CDBG Public Services
Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
55-Functional Expenses 102,507 388,551 140,289 138,302 (1,987) -1.4% 86.6% 63-Transfer Out 39,238 87,454 39,238 21,402 (17,836) -45.5% 13.4% Total 10218010-CDBG Public Services10218010141,745 476,005 179,527 159,704 (19,823) -11.0% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
10218020-CDBG Public Improvements
Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
53-Materials & Services - - - - #.0% #.0%
55-Functional Expenses 167,481 41,162 - 394,503 394,503 #.0% #.0% 60-Capital Outlay 421,995 361,851 330,146 103,734 (226,412) -68.6% 6.3% 63-Transfer Out 3,594 38,119 3,594 1,146,062 1,142,468 31788.2 %

69.7%
Total 10218020-CDBG Public
Improvements-10218020
593,070 441,132 333,740 1,644,299 1,310,559 392.7% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
10252000-Measure K Sales Tax - Police
Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
50-Salaries & Benefits 1,843,319 1,968,912 1,994,536 2,035,989 41,453 2.1% 77.3% 53-Materials & Services 166,905 43,098 174,628 249,616 74,988 42.9% 9.5% 54-Interfund Charges 85,180 214,480 97,201 233,716 136,515 140.4% 8.9% 55-Functional Expenses - - - - #.0% #.0%
60-Capital Outlay 600,122 31,326 - - #.0% #.0%
63-Transfer Out 112,251 115,851 112,251 113,474 1,223 1.1% 4.3% Total 10252000-Measure K Sales Tax -
Police-10252000
2,807,777 2,373,667 2,378,616 2,632,795 254,179 10.7% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
10262500-Measure K Sales Tax - Fire
Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
53-Materials & Services 41,175 78,296 1,745,389 2,183,579 438,190 25.1% 87.1% 54-Interfund Charges - 6,667 8,267 17,000 8,733 105.6% .7% 58-Special Payments 220,354 303,200 303,000 307,600 4,600 1.5% 12.3% 60-Capital Outlay 5,893,330 1,176,111 487,599 - (487,599) -100.0% .0% Total 10262500-Measure K Sales Tax - Fire102625006,154,859 1,564,274 2,544,255 2,508,179 (36,076) -1.4% 100% City of Madera | 2022/2023 Operating Budget 76
Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
10814460-Tire Amnesty Grant Category
Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
53-Materials & Services 11,546 3,248 11,718 - (11,718) -100.0% #Error Total 10814460-Tire Amnesty Grant1081446011,546 3,248 11,718 - (11,718) -100.0% #Error Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
10901510-Insurance/Risk Management
Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
50-Salaries & Benefits 1,258 (17,481) 1,296 - (1,296) -100.0% .0% 53-Materials & Services 63,607 260,690 384,000 102,640 (281,360) -73.3% 43.2% 58-Special Payments 7,500 13,040 75,000 135,000 60,000 80.0% 56.8% Total 10901510-Insurance/Risk
Management-10901510
72,365 256,249 460,296 237,640 (222,656) -48.4% 100%
Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
17000000-Payroll Clearing (RDA PR)
Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
50-Salaries & Benefits - (293) 34,828 - (34,828) -100.0% #Error 53-Materials & Services - - - - #.0% #Error
Total 17000000-Payroll Clearing (RDA PR)-
17000000
- (293) 34,828 - (34,828) -100.0% #Error
2022/2023 Operating Budget | City of Madera 77

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GENERAL FUND

DEPARTMENTS
City Council
City Clerk
City Manager
Finance
Human Resources
Police
Fire
Public Works
Planning
Building
Engineering
Parks

THIS PAGE IS INTENTIONALLY LEFT BLANK
Department Summary
The City Council (Council) consists of seven members and is the governing body elected directly by the residents of Madera.

The Mayor is elected at large and there are six Council Districts.

As the legislative branch of our local government, the Council makes final decisions on all major City matters and sets citywide priorities and policies. The Council in turn directs the City Manager to implement these priorities and policies.

The Council adopts ordinances and resolutions necessary for efficient governmental operations, approves the budget, and acts as a board of appeals. It also appoints members of the City's advisory boards, commissions, and committees.

The Mayor and Councilmembers are accountable to the
electorate and must balance the views of individuals and groups with the community’s needs. Councilmembers achieve success with public policy issues facing the region by leading and collaborating with residents, businesses, and regional partners on issues of mutual interest.

The Council is responsible for the scope, direction, and financing of City services; establishing policy based on information provided by staff, advisory boards and
commissions, and the public; and implementing policy through staff under the Council-Manager form of government. The terms of the Mayor and Councilmembers are four years, and the General Municipal Election is held in even-numbered years on the first Tuesday after the first Monday in November. 2022/2023 Operating Budget | City of Madera 81
City Council
Santos Garcia
Mayor
Cece Gallegos
Councilmember District 1
Anita Evans
Councilmember District 4
Jose Rodriguez
Councilmember District 2
Elsa Mejia
Councilmember District 5
Steve Montes
Councilmember District 3
Artemio Villegas
Councilmember District 6
Responsibility
The mission of the Council is to adopt legislation and provide direction to the administration of the City and to promote the best interests of the community locally and with other
governmental agencies.

The Council is elected by the public to serve as the governing body and policy makers of the City.

The City Clerk oversees the Council budget as it relates to expenses associated with the conduct of Council meetings, and other miscellaneous expenses for participation in various community events and functions, and travel and training for professional development as elected officials.

In addition to Council meetings, Councilmembers hold special local and regional committee assignments, meet frequently with residents and business owners, as well as City staff to discuss issues and projects, and regularly attend a variety of community events.

The City Council hires the City Manager, City Clerk and City Attorney, and appoints members of the City's advisory boards, commissions, and committees.

The City Manager oversees the hiring and management of the rest of the staff. It is the Council’s responsibility to enact policy and the City Manager’s job to implement the Council’s policies and approaches, many of which are expressed in the annual budget.

Objectives
While the objectives of the Council are many, the following reflect some key items:
▪ Provide legislative policy directives for City programs and services
▪ Support Community engagement and advocacy
▪ Invest in well-planned infrastructure and growth
▪ Approve programs for the City's physical, cultural, and socio-economic development
▪ Encourage cooperation among community leaders, civic
organizations, and residents
▪ Work to maintain high-quality City programs and services ▪ Actively participate in State and Federal legislative processes
▪ Work closely with other local governments and the
League of California Cities to focus on issues that press local governments
▪ Continue to concentrate on communication and
cooperative efforts with City residents
Department Fund Summary
The Council is fully funded by the General Fund and does not anticipate generating any revenue in FY 2022/23.

The proposed budget includes the following expenses:
▪ $25,000 for the New Mayors and Council Members
Academy, the City Leaders Summit, and the Mayors and
Council Members Executive Forum. Should
Councilmembers elect not to attend, said funds are
reallocated to the General Fund.
▪ $800 per Councilmember, for a total of $5,600 for
expenses related to travel, meetings, etc.

Department Staffing & Structure
The Council is elected by district sans the Mayor which is elected at large.

City of Madera | 2022/2023 Operating Budget 82
(10201000)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
40-Interfund Charges
4348-Interfund Chg AdminOH/ICR 27,592 27,592 27,592 27,592 27,592 27,592 Total 40-Interfund Charges $27,592 $27,592 $27,592 $27,592 $27,592 $27,592 48-Refunds
4659-Refunds and Reimbursements - - - - - -
Total 48-Refunds $0 $0 $0 $0 $0 $0
Total Revenues $27,592 $27,592 $27,592 $27,592 $27,592 $27,592 50-Salaries & Benefits
5005-Salaries / Part-time 7 - 39,000 39,500 39,500 42,000 5303-Life Insurance Premiums 396 307 232 172 173 232
5304-Workers Compensation Insurance 4,123 4,093 3,510 3,848 3,848 5,305 5305-Medicare Tax- Employer's Share - - 629 945 945 1,059 5307-Deferred Comp/Part-Time 1,576 1,501 1,463 1,482 1,482 2,291 5309-Unemployment Insurance 1,414 1,131 1,075 1,141 1,141 1,029 5310-Section 125 Benefit Allow. 69,152 64,383 48,783 56,304 56,304 67,291 Total 50-Salaries & Benefits $119,522 $112,209 $94,692 $103,392 $103,393 $119,207 53-Materials & Services
6402-Telephone & Fax Charges 4,104 6,136 - 4,234 4,296 4,296 6416-Office Supplies/Expendable 4,210 723 1,130 1,195 1,200 2,100 6418-Postage / Other Mailing Charge 2 - 2 4 4 50
6419-Food 2,139 545 3,500 2,106 3,500 3,500
6518-Other Supplies 560 529 1,000 694 1,000 1,000
6530-Conference/Training/Ed - 1,008 5,600 8,999 9,000 6,400 6534-LCC Conference 3,696 - 15,000 8,353 15,000 25,000
Total 53-Materials & Services $15,049 $8,941 $26,232 $25,585 $34,000 $42,346 54-Interfund Charges
6900-Interfund Chg Facility Maint. 10,315 10,504 10,315 10,315 10,315 10,315 6902-Interfund Chg Central Supply 152 433 - 595 - -
6903-Interfund Chg Cost Distrib - 7,360 - - - 7,360
Total 54-Interfund Charges $10,467 $18,297 $10,315 $10,910 $10,315 $17,675 63-Transfer Out
8200-Transfer Out - - - - - -
Total 63-Transfer Out $0 $0 $0 $0 $0 $0
Total Expenses $145,038 $139,447 $131,239 $139,887 $147,708 $179,228 Total 10201000-City Council Net Surplus/
(Deficit)
($117,446) ($111,855) ($103,647) ($112,295) ($120,116) ($151,636) 2022/2023 Operating Budget | City of Madera 83
City Council
Department Summary
The City Clerk's Office serves as a vital link between the city government and those it serves, providing access to public records, publishing Council agendas, preparing minutes, and serving as the City's election official.

The purpose of the City Clerk's Office is to provide prompt, high-quality public service by connecting the public with the legislative process; ensure the City's legislative processes are open and transparent, including friendly customer service; facilitate the preservation of Madera's legislative history, including approved action minutes; coordination of public records requests, claims against the City, applications for boards and commissions and update and maintain city
ordinances and the municipal code; provide access to
legislative meeting information and coordinate Statements of Economic Interest as well as campaign and other financial disclosure related filings.

The statutes of the State of California prescribe the essential functions and duties of the City Clerk, and the Government Code provides specific responsibilities and procedures to follow. The City Clerk's office is a service department with the municipal government upon which the Council, all city
departments, and the public rely for information regarding the operations and legislative history of the City.

City of Madera | 2022/2023 Operating Budget 84
City Clerk
Responsibility
The City Clerk's Office provides a wide range of public services, including:
▪ Archiving all official city records; preserving a
complete and accurate record of Council meetings
▪ Processing of public records requests
▪ Supporting the Council, city staff, and the public by providing copies of agendas and associated reports
▪ Coordinating Council meetings, agenda items,
packets, and minutes for regular and special meetings
▪ Posting and publishing legal notices, scheduling
public hearings
▪ Transcribing meeting minutes
▪ Recording of ordinances and resolutions
▪ Engaging in boards and commissions, elections, and
records management recruitments
▪ Providing information pertaining to the Brown Act,
the Political Reform Act, and the Public Records Act
As the custodian of records, the City Clerk's office is responsible for the management of the City's official records, including:
▪ Agendas
▪ Meeting minutes
▪ Resolutions
▪ Ordinances
▪ Agreements
The City Clerk also serves as the filing officer for the Fair Political Practices Commission for Statement of Economic Interest filings (Form 700) and serves as a liaison between the community and City Council regarding the City's business and community events.

The City Clerk is also responsible for maintaining the City's Municipal Code to date and the Boards and Commissions
Appointment List. The City Clerk also responds to requests for internal document production.

Key Accomplishments
Overview of accomplishments:
▪ Prepared and published 22 Council agenda packets
▪ Prepared and published 3 Special City Council agenda
packets
▪ Supported over 60 hours of City Council meetings
▪ Effectively administered the City Council Redistricting process after 2020 Census reporting
▪ Continue to offer online public records request
services through our website to increase citizen
access to records and streamline compliance and
department workflow. Coordinated over 200
responses to Public Records Act Requests
▪ Adhered to statutory requirements related to open
meeting law and agenda preparation
▪ Coordinated FPPC filings for 87200 filers and
designated positions
Goals & Performance Measures
▪ Records management - develop a schedule for filing
backlog
▪ Develop citywide records retention schedule
▪ Be committed to maintaining a system of
transparency, public engagement, and collaboration,
thus ensuring the public's trust. Transparency in
government promotes accountability and provides
information for citizens about what their local
government is doing. Local government should be
easily accessible and contain the information that is
the most desired and valuable to the community.
▪ Stay current on updates to state laws that have the
potential to affect operations
2022/2023 Operating Budget | City of Madera 85
▪ Ensure Council and City Clerk website pages are
current
▪ Track public record requests and respond in
accordance with the Public Records Act
▪ Acknowledge and/or respond to requests within two
business days
▪ Maintain 100 percent filled status of the City Boards and Commissions. Our goal is to fill all future
vacancies within 60 days of when an unscheduled
vacancy occurs.

Department Staffing & Structure
The City Clerk reports directly to the Council and is supported by the Deputy City Clerk. The City Clerk's Office has two fulltime employees, and no changes are proposed from FY 2022/23.

City of Madera | 2022/2023 Operating Budget 86
(10201010)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
40-Interfund Charges
4348-Interfund Chg AdminOH/ICR 54,842 54,842 54,842 54,842 54,842 54,842 Total 40-Interfund Charges $54,842 $54,842 $54,842 $54,842 $54,842 $54,842 48-Refunds
4659-Refunds and Reimbursements 162 105 305 61 61 -
Total 48-Refunds $162 $105 $305 $61 $61 $0
Total Revenues $55,004 $54,947 $55,147 $54,903 $54,903 $54,842 50-Salaries & Benefits
5000-Salaries / Full-Time 141,061 123,852 131,094 131,177 130,920 137,179 5100-Salaries / Overtime 2,518 112 4,000 1,030 1,030 4,000 5105-Salaries - Leave Payout - - 6,756 - - -
5300-Public Employees Retirement Sy 101 273 15,757 15,580 15,554 15,944 5302-Long Term Disability Insurance 475 425 433 431 430 433 5303-Life Insurance Premiums 266 192 189 189 189 189
5304-Workers Compensation Insurance 14,094 12,682 12,158 13,095 13,069 13,137 5305-Medicare Tax- Employer's Share 11 28 1,977 1,977 1,975 2,049 5306-Unfunded Accrued Liability 27,465 26,339 35,897 30,954 30,954 33,455 5308-Deferred Compensation/Full-tim - 15 2,257 2,230 2,230 2,471 5309-Unemployment Insurance - 12 350 294 293 294
5310-Section 125 Benefit Allow. 36,733 37,212 37,100 35,080 35,081 40,291 Total 50-Salaries & Benefits $248,014 $223,666 $247,968 $232,037 $231,725 $249,442 53-Materials & Services
6402-Telephone & Fax Charges 2,144 1,674 1,335 2,016 2,000 2,040 6411-Advertising/Bids and Notices 5,567 2,951 - 13,177 13,177 6,000 6414-Professional Dues 35 70 600 - - 600
6416-Office Supplies/Expendable 3,021 1,643 1,500 4,038 4,040 3,000 6418-Postage / Other Mailing Charge 104 278 180 324 330 300 6440-Contracted Services 1,208 2,181 33,000 1,034 1,035 3,000 6444-Contracted Services/ Legal - - - 50,000 50,000 -
6530-Conference/Training/Ed 1,352 1,810 5,000 3,957 5,000 5,000 Total 53-Materials & Services $13,431 $10,607 $41,615 $74,546 $75,582 $19,940 54-Interfund Charges
6900-Interfund Chg Facility Maint. 4,168 4,245 4,168 4,168 4,168 4,168 6902-Interfund Chg Central Supply 130 130 - - - -
6903-Interfund Chg Cost Distrib - 14,871 - - - 14,871
6918-Interfund Chg Comp Maint 10,202 10,022 10,202 10,202 10,202 11,322 6920-Interfund Chg Computer Replace 2,857 2,857 2,857 2,857 2,857 3,026 Total 54-Interfund Charges $17,357 $32,125 $17,227 $17,227 $17,227 $33,387 58-Special Payments
6562-Retiree Insurance Premiums 10,561 6,718 10,176 11,093 11,100 10,176 6563-Public Employee Bonding Premiu 100 100 - 40 40 100 6704-Intergov'l Charges - 127,670 - 24,672 24,672 165,000 Total 58-Special Payments $10,661 $134,488 $10,176 $35,805 $35,812 $175,276 63-Transfer Out
8200-Transfer Out - - - - - -
Total 63-Transfer Out $0 $0 $0 $0 $0 $0
Total Expenses $289,463 $400,886 $316,986 $359,615 $360,346 $478,045 Total 10201010-City Clerk's Office Net
Surplus/(Deficit)
($234,459) ($345,939) ($261,839) ($304,712) ($305,443) ($423,203) 2022/2023 Operating Budget | City of Madera 87
City Clerk’s Office

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Department Summary
The City operates under a Council-Manager form of
government. The elected seven-member City Council appoints the City Manager to provide executive leadership and oversee the day-to-day business of the city government.

The City Manager’s Office implements the City Council’s vision and goals by aligning financial resources and administering City projects, programs, and services that support expressed City Council priorities. The City Manager makes policy
recommendations to the City Council and oversees all City departments except the City Clerk and the City Attorney. The City Manager’s Office also focuses on leadership; overall quality-of-life issues, fiscal accountability, internal and external communications; engagement with employees, the business community, neighborhood associations, residents, and regional governments; internal collaboration between departments; public/private partnerships; higher-education opportunities, and drives efficiency, innovation, and change within the City.

The City Manager's Office provides leadership and professional management to the City government organization and works with the Council to develop and implement its policies to maintain and enhance Madera’s quality of life. The City Manager's Office adheres to guiding values that emphasize community, stewardship, and public service.
2022/2023 Operating Budget | City of Madera 89
City Manager
Responsibility
Provides the organizational support and leadership necessary to:
▪ Implement City Council programs and policies to
meet current and future needs
▪ Ensure city operations demonstrate transparency and
fiduciary responsibility to the public
▪ Build a strong service culture
▪ Maintain a healthy relationship with employees
▪ Provide ongoing, informative communications to City
Council and City employees regarding key objectives,
challenges, and accomplishments
▪ Provide clear and concise information to the
community
▪ Provide the community with live and recorded access
to various public meetings, community forums, local
events, public service announcements, social media,
etc.
▪ Foster a positive relationship with a variety of media outlets by releasing notable updates and information
promptly and accurately through press releases and
media advisories
Key Accomplishments
▪ Amid the global pandemic of COVID-19, continued to
provide essential services to residents such as
emergency response, transportation, water and
sewer, maintenance of local streets and public
facilities, as well as the overall upkeep of City
infrastructure
▪ Actively sought and advocated for
o $3.5M for the Avenue 13 for the Avenue 13
(Pecan Avenue) Sewer Trunk Main
Rehabilitation line with the assistance of
Congressman Costa via the Omnibus Bill
o $5M for the Avenue 13 for the Avenue 13
(Pecan Avenue) Sewer Trunk Main
Rehabilitation line with the assistance of
Senator Caballeros
o Applying $23 million in American Rescue
Plan funding to mitigate excessive sewer and
water rate increases
o $80k Kaiser grant for exercise equipment
along the Fresno River and Town & Country
Park
▪ Transitioned essential leadership and staff positions to ensure the execution of key City Council priorities
▪ Successfully partnered with the Downtown Business
Association to continue implementation of the Crow
Abatement Program for the third year in a row
▪ Managed the City's state and federal legislative
program to advance City Council and city department
goals
▪ Prepared numerous cannabis related resolutions and
ordinances for Council consideration
▪ Originated Council meeting informative recap
communication to employees, geared towards
maintaining employees informed of items brought
before Council and actions taken
▪ Strived to support employees working remotely by
providing enhanced technology resources as part of
that effort
▪ Served as the lead for the Fresno River clean-up
▪ Produced a balance budget for three consecutive
fiscal years with the anticipation of a fourth year in
2022-23 fiscal year.
▪ Madera Eats, featuring food vendors and local
businesses
Played an instrumental role in:
▪ City staff worked collaboratively with multiple other committee members toward preparing a November
2022 ballot for extension of the Measure T program
City of Madera | 2022/2023 Operating Budget 90
▪ Securing $2 million in funding for Olive Park
▪ Securing $830,000 in Clean California funding for the Fresno River clean up and enhancement. To date, the
City has not expended the funds and recent clean up
efforts during 2022 were paid for by the City, Cal Fire and Madera Irrigation District.
▪ Modernizing the City’s Fire Department fleet with the addition of a fire engine and increasing annual
allocation for the Fire Engine Replacement Program
▪ Completed rehabilitation at two little league fields at Town and Country Park with City funding of $35,000
coupled with private donation of $30,000
▪ Directing Clean and Safe Initiatives citywide such as:
o Removal of snipe signs
o Removal of shoes over powerlines
o Removal of abandoned pay phones
o Clean-up of shopping carts
o River bottom clean up, through contracted
efforts with two private companies
o Purchase of sweeper for use at City Parks,
parking lots, trails, etc.
o Maintenance of identified city owned land
Growing our community by:
▪ Hiring a new Community Development Director with
a background in City Planning and entitlement
processing
▪ Opening a cannabis program and currently reviewing
Cannabis applications for sales operations.
▪ Approving Village D, a three-square mile Master Plan
with 11k new homes, 2 million square feet of
commercial space and 300k square feet dedicated to
industrial space
Goals & Performance Measures
▪ Continue to meet the City’s mission statement to
deliver quality public services with integrity, courage, compassion, and competence to the diverse
community
▪ Continue to support the City Council, the priority
setting process, and regular, special, and committee
meetings
▪ Grow the community engagement and transparency
efforts to foster authentic civic engagement with
residents, organizations, and businesses
▪ Continue to provide leadership and professional
management to the city government organization
▪ Provide timely, accurate, and results-oriented
financial and operational reports
▪ Lead the City's management team to ensure the
provision of high-quality, cost-effective, and
customer-focused services
▪ Advance Council priority projects while promoting
the high-performance organization initiatives
▪ Assist in the negotiations with employee associations and labor unions to maintain positive managementlabor relations ▪ Shape the organizational culture to ensure a high
performing workforce operating in a rewarding
environment, making the City an employer of choice
in the region
▪ Research and implement best practices related to
government services and innovation
▪ Continue to support the Council and departments
with Federal and State legislative priorities and goals ▪ Promote transparency by providing staff updates on
Council action and latest information affecting the
City
2022/2023 Operating Budget | City of Madera 91
Department Fund Summary
The City Manager is responsible for three distinct budgets.

They include:
▪ City Manager’s Office
▪ Central Administration
▪ Community Promotion
The following is a summary of each:

City Manager’s Office
The City Manager’s Office budget provides for three full-time personnel to carry out the primary functions of the
department. These include the City Manager, an
Administrative Analyst, and the Communications Specialist.

Central Administration
The Central Administration budget is used to track services provided internally to the organization.

Community Promotion
The Community Promotion budget includes payments to
organizations outside of the city. For example, the City contributes towards the Local Agency Formation Commission, the Economic Development Commission, League of California Cities, crow abatement for downtown, recognition of
community events/people, etc.

Department Staffing & Structure
The City Manager is one of three appointed positions. The City Manager reports directly to the City Council.

City of Madera | 2022/2023 Operating Budget 92
(10201100)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
40-Interfund Charges
4348-Interfund Chg AdminOH/ICR 129,268 129,268 129,268 129,268 129,268 129,268 Total 40-Interfund Charges $129,268 $129,268 $129,268 $129,268 $129,268 $129,268 Total Revenues $129,268 $129,268 $129,268 $129,268 $129,268 $129,268 50-Salaries & Benefits
5000-Salaries / Full-Time 5,055 12,876 278,621 241,213 240,569 276,243 5005-Salaries / Part-time - - - 7,030 7,030 -
5105-Salaries - Leave Payout 1,080 - - 2,600 1,300 -
5300-Public Employees Retirement Sy 18,796 25,593 27,073 23,687 23,622 26,860 5302-Long Term Disability Insurance 488 631 671 589 588 675 5303-Life Insurance Premiums 4 11 179 134 134 191
5304-Workers Compensation Insurance 517 1,317 24,219 24,572 24,374 25,238 5305-Medicare Tax- Employer's Share 72 175 4,081 3,730 3,702 4,118 5306-Unfunded Accrued Liability 24,140 37,680 31,551 39,299 39,299 42,658 5307-Deferred Comp/Part-Time - - - 470 470 -
5308-Deferred Compensation/Full-tim 2,943 4,586 5,458 4,019 4,020 6,148 5309-Unemployment Insurance 516 466 474 572 572 398
5310-Section 125 Benefit Allow. 16,177 22,173 29,149 30,527 30,527 57,158 Total 50-Salaries & Benefits $288,082 $383,918 $401,476 $378,442 $376,207 $439,687 53-Materials & Services
6402-Telephone & Fax Charges 2,059 2,059 2,100 2,240 2,250 2,252 6411-Advertising/Bids and Notices 698 - 1,500 2,094 2,200 1,000 6414-Professional Dues 1,199 1,199 1,500 1,229 1,229 2,770 6416-Office Supplies/Expendable 755 27 1,500 104 1,000 1,500 6418-Postage / Other Mailing Charge - 28 50 15 50 50
6440-Contracted Services 4,969 37,137 28,875 78,036 80,436 2,400 6530-Conference/Training/Ed 2,284 455 2,500 2,181 2,200 4,500 Total 53-Materials & Services $11,964 $40,905 $38,025 $85,899 $89,365 $14,472 54-Interfund Charges
6900-Interfund Chg Facility Maint. 9,197 9,197 9,197 9,197 9,197 9,197 6903-Interfund Chg Cost Distrib - 25,593 - - - 25,593
6918-Interfund Chg Comp Maint 8,686 8,686 8,686 8,686 8,686 15,284 6920-Interfund Chg Computer Replace 2,810 2,810 2,810 2,810 2,810 4,085 6924-Interfund Chg Motor Rental - - 1,924 1,924 1,924 2,060 Total 54-Interfund Charges $20,693 $46,286 $22,617 $22,617 $22,617 $56,219 58-Special Payments
6562-Retiree Insurance Premiums 3,208 3,612 4,050 2,949 4,050 - 6563-Public Employee Bonding Premiu - 1,313 3,500 1,313 1,500 - 6564-Fidelity Bond Premium 1,313 2,188 - - 2,500 -
Total 58-Special Payments $4,521 $7,113 $7,550 $4,262 $8,050 $0 63-Transfer Out
8200-Transfer Out - - - - - -
Total 63-Transfer Out $0 $0 $0 $0 $0 $0
Total Expenses $325,260 $478,222 $469,668 $491,220 $496,239 $510,378 Total 10201100-City Manager Net Surplus/
(Deficit)
($195,992) ($348,954) ($340,400) ($361,952) ($366,971) ($381,110) 2022/2023 Operating Budget | City of Madera 93
City Manager
(10201110)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
33-Charges for Services
4137-New Projects - - - 165,200 - -
4649-Admin Fees - - - 100 - -
Total 33-Charges for Services $0 $0 $0 $165,300 $0 $0
40-Interfund Charges
4348-Interfund Chg AdminOH/ICR 413,117 325,015 413,117 325,015 325,015 325,015 Total 40-Interfund Charges $413,117 $325,015 $413,117 $325,015 $325,015 $325,015 Total Revenues $413,117 $325,015 $413,117 $490,315 $325,015 $325,015 50-Salaries & Benefits
5000-Salaries / Full-Time - - 321,000 325,500 325,500 - 5310-Section 125 Benefit Allow. - - 585,000 616,161 616,162 - Total 50-Salaries & Benefits $0 $0 $906,000 $941,661 $941,662 $0 53-Materials & Services
6401-Gas and Electric Utilities 86,341 45,114 61,467 16,336 75,000 75,000 6402-Telephone & Fax Charges 236 257 250 253 250 -
6411-Advertising/Bids and Notices - - - 234 250 -
6414-Professional Dues 20,567 20,862 20,876 21,216 22,000 21,610 6416-Office Supplies/Expendable 1,400 557 1,500 836 1,500 1,500 6425-Vehicle Fuel, Supplies & Maint - - 100 - 100 100
6440-Contracted Services 1,706 3,822 38,500 46,576 46,000 136,172 6442-Audit Fees 53,300 59,110 99,000 79,685 75,000 100,250 6532-Maintenance/Other Supplies 15,024 3,874 4,026 4,391 4,400 4,000 Total 53-Materials & Services $221,534 $190,168 $225,719 $169,527 $224,500 $338,632 54-Interfund Charges
6902-Interfund Chg Central Supply 161 320 161 123 161 - 6903-Interfund Chg Cost Distrib - - - - - -
Total 54-Interfund Charges $161 $320 $161 $123 $161 $0
58-Special Payments
6560-Liability / Property Insurance 294,005 342,494 465,792 493,807 494,000 582,079 6704-Intergov'l Charges 80,896 139,459 - 38,003 38,003 - Total 58-Special Payments $374,901 $485,173 $465,792 $531,810 $532,003 $582,079 60-Capital Outlay
6610-Contingency - - 50,000 - - 50,000
Total 60-Capital Outlay $0 $0 $50,000 $0 $0 $50,000
63-Transfer Out
8200-Transfer Out 298,151 298,804 298,151 298,151 298,151 298,804 8210-Transfers Out/Debt Service 8,257 17,970 8,257 8,257 8,257 4,520 8220-Transfers Out - Insurance Rese - 388,518 396,288 396,288 396,288 404,214 8260-Transfer-Out CIP - - 151,579 - - -
Total 63-Transfer Out $306,408 $705,292 $854,275 $702,696 $702,696 $707,538 Total Expenses $903,004 $1,380,953 $2,501,947 $2,345,817 $2,401,022 $1,678,249 Total 10201110-Central Admin Net Surplus/
(Deficit)
($489,887) ($1,055,938) ($2,088,830) ($1,855,502) ($2,076,007) ($1,353,234) City of Madera | 2022/2023 Operating Budget 94
Central Admin
(10201120)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
38-Local Grnt &Donation
4314-Donations/Transportation - - - 21 21 -
Total 38-Local Grnt &Donation $0 $0 $0 $21 $21 $0
Total Revenues $0 $0 $0 $21 $21 $0
53-Materials & Services
6411-Advertising/Bids and Notices - 492 2,469 537 1,700 2,000 6413-Promotional Items - - 20,000 715 20,000 25,000
6518-Other Supplies 7,727 7,821 15,000 17,931 18,000 20,500 6561-Miscellaneous Expenses 3,076 5,192 5,000 3,784 3,784 5,000 Total 53-Materials & Services $12,003 $15,186 $42,469 $22,899 $43,484 $52,500 55-Functional Expenses
6470-Funding to Outside Agencies 228,010 291,167 273,750 275,886 276,000 275,058 Total 55-Functional Expenses $228,010 $291,167 $273,750 $275,886 $276,000 $275,058 Total Expenses $240,013 $306,353 $316,219 $298,785 $319,484 $327,558 Total 10201120-Community Promo Net
Surplus/(Deficit)
($240,013) ($306,353) ($316,219) ($298,764) ($319,463) ($327,558) 2022/2023 Operating Budget | City of Madera 95
Community Promotions
(10201400)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
40-Interfund Charges
4343-Interfund Chg Legal/ICR 4,235 3,646 4,235 4,256 4,256 4,256 4348-Interfund Chg AdminOH/ICR 27,349 - 27,349 - - -
Total 40-Interfund Charges $31,584 $3,646 $31,584 $4,256 $4,256 $4,256 48-Refunds
4659-Refunds and Reimbursements - - 3,100 19 20 -
Total 48-Refunds $0 $0 $3,100 $19 $20 $0
Total Revenues $31,584 $3,646 $34,684 $4,275 $4,276 $4,256 53-Materials & Services
6402-Telephone & Fax Charges 1,557 1,614 - 1,634 1,600 1,416 6440-Contracted Services 71 7 - 7 7 -
6444-Contracted Services/ Legal 326,496 302,977 392,500 352,062 361,088 392,000 Total 53-Materials & Services $336,960 $307,677 $392,500 $353,703 $362,695 $393,416 54-Interfund Charges
6900-Interfund Chg Facility Maint. 5,674 - 5,674 5,674 5,674 5,674 6918-Interfund Chg Comp Maint 10,202 - 10,202 10,202 10,202 - 6920-Interfund Chg Computer Replace 2,657 - 2,657 2,657 2,657 - Total 54-Interfund Charges $18,533 $0 $18,533 $18,533 $18,533 $5,674 Total Expenses $355,493 $307,677 $411,033 $372,236 $381,228 $399,090 Total 10201400-City Attorney Net Surplus/
(Deficit)
($323,909) ($304,031) ($376,349) ($367,961) ($376,952) ($394,834) City of Madera | 2022/2023 Operating Budget 96
City Attorney
Department Summary
As a steward of the City's assets and liabilities, the Finance Department sets and implements a strategic financial
management plan and provides information effectively and timely, ensuring the City makes sound financial decisions.

Finance takes pride in accomplishing this mission by
maintaining individual and departmental credibility, working together as a team, and consistently striving to go above and beyond expectations.

As a full‐service finance operation, the department is
responsible for accounting procedures and policies, accounts payable and receivable, budget preparation and
administration, annual independent audit preparation and financial statement review, debt issuance, and administration, revenue collection, including water, wastewater, solid waste, drainage, and street sweeping bills, payroll, business license taxes, parking citations, purchasing, and fleet management. 2022/2023 Operating Budget | City of Madera 97
Finance Department
Responsibility
The Finance Department provides the organizational support and leadership necessary to:
 Deliver superior service to internal and external
customers in a fiscally responsible manner
 Maximize the effective and efficient use of public
funds
 Ensure the financial integrity of the City by strictly complying with City policies and continuously
improving the City's financial accounting processes
 Monitor the financial activities of City departments to ensure strict compliance with the City's Purchasing
Policy
 Prepare and maintain balanced annual operating and
CIP budgets that meet the Government Finance
Officers of America (GFOA) program guidelines
 Anticipate potential budget impacts from changing
economic conditions, state budget impacts to
Madera, impacts from state and federal legislation to
the City, and recommend and implement measuresto
mitigate those impacts
 Administer quarterly budget monitoring meetings
with City departments
 Maintain a balanced operating budget for all
governmental funds
 Monitor all proprietary funds to ensure they remain
self‐supporting, maintaining appropriate reserves,
and complying with all bond covenants
 Provide reliable, cost‐effective fleet management
 Maintain critical records related to fleet asset
inventory and work order history through
management of the fleet maintenance database
KeyAccomplishments
Overview of accomplishments in FY 2021/22:

Finance:
 Completed the FY2020/21 Annual Financial Audit
 Completed the review and issuance of the FY2020/21
Annual Comprehensive Financial Report (ACFR)
 Completed the review and issuance of the FY2020/21
Single Audit report
 Provided various financial reports to the Council as
well as to City departments
 Provided ongoing staff training of the Munis system
 Recalibrated the Department’sservice delivery model
in response to the pandemic.  This included telework
and modified work assignments
 Served as the project lead for the Proposition 218
(Rate Study) for water, wastewater, solid waste, and
drainage
 City received $371k from the State to pay for
outstanding water bills during COVID.

City received $308k from the State to pay for
outstanding sewer bills during COVID.

Purchasing:
 Identify ways to streamline purchasing/contracting
by creating template agreements for citywide use,
providing training, and reviewing the City's
purchasing policies to ensure that the City's
purchasing policies reflect contemporary practices
and various state and federal regulations
 Auction current surplus vehicles and equipment
Fleet:
 Completed 1,120 work orders in the new system
 Re‐purposed surplus Park’s landscape trailer into a
transport trailer for PD’s “Bubbles”
 Certified two Fleet mechanicsin CNG tank inspections
City of Madera | 2022/2023 Operating Budget 98
 Scheduled for three new 10,000 lb vehicle lifts that
meet current safety standards
 Assisted with upgrade of Public Works wash rack with
new pressure washer and vacuum
Utility Billing:
 Offered paperless billing as an option for customers
 Applied for the California Water and Wastewater
Arrearage Payment Program
o Funds applied and received
 Water ‐ $371,626
 Sewage ‐ $308,566
 Updated policy relating to the establishments of
payment arrangements to comply with California
Water and Wastewater Arrearage Payment Program
guidelines
Goals & Performance Measures
Finance:
 Provide timely, accurate, and result‐oriented financial and operational reports
 Monitor City's general fund budget every 90 days to
evaluate changes in revenue levels compared to
expenditure commitments
 Provide financial update reports to City Council, City staff, and the public in a timely manner
 Continue a business license compliance audit and
discovery effort to ensure a level playing field
 Review opportunities for refunding City debt to
maximize debt service savings
 Identify ways to streamline purchasing/contracting
by creating template agreements for citywide use,
providing training, and reviewing the City's
purchasing policies to ensure that the City's
purchasing policies reflect contemporary practices
 Maintain and repair the City's general vehicle fleet
and related equipment and administer the vehicle
replacement account
 Review underutilized vehicles annually and remove
vehiclesfrom the fleet that do not meet the minimum
usage requirements
 Complete the FY2021/22 Comprehensive Annual
Financial Report (CAFR) timely and submit it to the
GFOA and CSMFO for recognition
Fleet:
 Continue to update and maintain Fleet equipment for
efficiency to better suit the City’s current needs
 Auction current surplus vehicles and equipment
 Assist Transit mechanics in obtaining commercial
class B licenses with passenger endorsements
 Continuous improvements at the shop, including cost
reduction
Department Fund Summary
The Finance Department isresponsible for the following areas:
 Budget
 Accounting
 Utility Billing
 Purchasing
 Fleet
 Grants
The following is a summary of each:

Budget
The budget includes the preparation, development, and
publication of the Annual Adopted Budget and Quarterly
Financial Reports. This may also include budget amendments, 2022/2023 Operating Budget | City of Madera 99
including the carry‐forward of approved budgets for unspent encumbrances and capital improvement projects (CIPs),
throughout the year. In addition, the finance team works with all City departments to ensure that actual spending does not exceed City Council‐approved budget appropriations.

Accounting
The Finance Department is also responsible for developing, implementing, and maintaining effective financial accounting systems and internal controls. The department provides
management control over the City's financial activity by ensuring the ability to present a fairly stated financial position of the City on a timely basis. The accounting staff isresponsible for managing the revenue operations of the City and
monitoring the City's debt and investment portfolio. It is also responsible for the City's billed receivables, including the collection of citywide delinquent accounts.

The department is responsible for the timely calculation and payment of payroll, payments to vendors, PERS administration and reporting, and retiree health administration and payment.

Utility Billing
The Utility Billing division is responsible for the billing and collection of utility services to city residents for water, wastewater, drainage, street sweeping, and refuse service.

Services include the processing of new service, transfers, payments, delinquency cutoffs, and meter reading. The City utilizes Mid‐Valley Disposal (MVD) for refuse collection, collects payments, and distributes funds to the private hauler.

Utility Billing salaries and benefits are paid by the water, wastewater, and refuse service enterprise funds per the following:
 Water Fund: 50 percent
 Wastewater Fund: 25 percent
 Refuse Collection Fund: 25 percent
Purchasing
The Purchasing Division is responsible for acquiring needed goods and services as efficiently and as inexpensively as possible while assuring fair and equal opportunity to all qualified vendors. Purchasing's primary function is to assist other City departments in their procurement efforts by
securing materials and services which meet the necessary standards. Concurrently, Purchasing monitors the
procurement process to ensure compliance with applicable laws and Council policies. The Purchasing Division manages vendor relations, prepares Requests for Proposals and other procurement efforts, and manages the City’s travel and credit card procurement programs.

Fleet
The Fleet Division manages the purchasing and maintenance of the City's vehicles, including police cars, construction equipment, and other Public Works vehicles. Maintaining these assets in a safe and optimal condition helps ensure public and worker safety and reduces overall repair expenses and long‐term replacement costs.

The Fleet Maintenance program funds labor, parts, services, and lubricants necessary to maintain the City's fleet of vehicles. This program funds asset replacement and vehicle outfitting. Cost‐effective vehicle procurement is achieved through cooperative purchasing agreements and bidding
processes. Fleet assets enable client departments to achieve their operational mission in a safe, efficient manner. The Fleet Vehicle Replacement program is funded through a
replacement charge for each vehicle or piece of equipment in service, based on the actual costs of vehicle procurement divided by the expected life of the vehicle. Additional revenue is collected from the sale of retired City fleet assets at auction.

The Motor Pool is a relatively new program within the Fleet division that serves to utilize vehicles more effectively and reduces the need to keep more vehicles on hand than
necessary. Employeesthat only drive City vehicles occasionally can reserve motor pool vehicles prior to the need or can check out a car on a walk‐up basis. This program allows multiple departments to share the cost of a few vehicles, rather than having individual departments paying for a vehicle that may be underutilized.

Grants
The Grants Department manages a portfolio of grants and pursues ongoing additional grant resources from federal, state, and local government agencies for various City
Departments, overseesthe City's Transit Division, managesthe Community Development Block Grant Program (CDBG), and
oversees the Owner‐Occupied Rehabilitation (OOR) Program and the Down‐Payment Assistance Program (DAP).

City of Madera | 2022/2023 Operating Budget 100
Budget Summary
 The Fleet Division detail pages can be found in the
Internal Service Fund section.
 The Utility Billing Division detail pages can be found in the corresponding Enterprise Fund section.
 The Grants Department detail pages can be found as
the last section of the Special Revenue Funds Group.

Department Staffing & Structure
Please refer to the organization chart.
2022/2023 Operating Budget | City of Madera 101
(10201200)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
31-Licenses & Permits
4205-State SB1186 Fees/Bus Lic 190 335 191 1,426 1,376 190 Total 31-Licenses & Permits $190 $335 $191 $1,426 $1,376 $190 32-Fines & Forfeiture
4208-Late Payment/Other Penalty 7,539 2,822 7,576 12,922 13,080 9,000 Total 32-Fines & Forfeiture $7,539 $2,822 $7,576 $12,922 $13,080 $9,000 33-Charges for Services
4202-Application Fee (90) - 20,000 19,584 20,000 20,000 4649-Admin Fees - - - 16,026 16,026 -
Total 33-Charges for Services $19,780 $15,134 $20,000 $35,610 $36,026 $20,000 37-State Grants
4437-Mandated Cost Recovery 45,162 129 45,297 35,839 35,839 - Total 37-State Grants $45,162 $129 $45,297 $35,839 $35,839 $0 40-Interfund Charges
4348-Interfund Chg AdminOH/ICR 459,808 459,520 459,808 461,044 461,044 461,044 4353-Interfund Chg Software 12,490 5,317 12,490 - - -
Total 40-Interfund Charges $472,298 $464,837 $472,298 $461,044 $461,044 $461,044 48-Refunds
4650-Deposits Short/Over (172) 1,598 (82) 19 21 -
4657-Miscellaneous Revenue 12,214 2,925 3,445 1,378 1,378 1,265 4659-Refunds and Reimbursements - - 2,500 122 122 -
4682-Collection Recovery 3,758 118 7,136 - - -
Total 48-Refunds $15,800 $4,641 $12,999 $1,519 $1,521 $1,265 49-Transfers In
4355-Transfer-In - 112,000 - - - 112,000
Total 49-Transfers In $0 $112,000 $0 $0 $0 $112,000
Total Revenues $560,769 $599,898 $558,361 $548,360 $548,886 $603,499 50-Salaries & Benefits
5000-Salaries / Full-Time 288,799 360,234 400,025 267,648 266,635 359,961 5005-Salaries / Part-time - 54,896 52,540 47,877 47,877 37,440 5100-Salaries / Overtime 651 159 - 2,159 2,159 -
5105-Salaries - Leave Payout 1,034 - 3,481 749 749 -
5200-Salaries - Auto & Expense Allo 284 626 630 140 140 - 5300-Public Employees Retirement Sy 506 2,757 49,690 33,278 33,176 40,523 5302-Long Term Disability Insurance 886 1,116 1,210 797 795 1,018 5303-Life Insurance Premiums 287 355 376 257 256 380
5304-Workers Compensation Insurance 644 2,492 40,730 31,197 31,094 35,895 5305-Medicare Tax- Employer's Share 81 326 6,774 4,828 4,813 5,861 5306-Unfunded Accrued Liability 50,929 66,652 66,565 59,040 59,040 63,151 5307-Deferred Comp/Part-Time - - - - - -
5308-Deferred Compensation/Full-tim 9,770 10,631 12,077 8,800 8,760 10,608 5309-Unemployment Insurance 1,050 1,270 1,060 768 766 898 5310-Section 125 Benefit Allow. 36,624 61,604 64,644 46,308 46,308 63,194 Total 50-Salaries & Benefits $466,035 $693,019 $699,802 $503,846 $502,568 $618,929 53-Materials & Services
6402-Telephone & Fax Charges 4,769 6,138 4,841 5,661 5,185 5,668 6405-Copier Lease/Paper Charges - - - - - 3,000
6410-Advertising/Job Announcements 4,422 1,514 - 9,552 - - 6414-Professional Dues - 845 2,000 745 745 1,625
6415-Publications/Subscriptions - 645 500 695 695 695
6416-Office Supplies/Expendable 253 57 2,989 3,379 3,400 4,000 6417-Software Costs - - - 375 375 375
6418-Postage / Other Mailing Charge 6,201 7,663 6,294 8,239 6,300 7,000 6440-Contracted Services 250,380 100,857 116,200 151,972 170,000 127,592 6441-Contracted Services/ Citations 4,772 1,983 4,844 3,634 4,800 4,800 City of Madera | 2022/2023 Operating Budget 102
Finance
(10201200)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
6530-Conference/Training/Ed 367 2,510 6,000 3,018 3,000 14,250 6532-Maintenance/Other Supplies 133 - 135 - - -
6561-Miscellaneous Expenses 200 227 203 1,858 1,825 200 Total 53-Materials & Services $274,442 $126,519 $144,006 $189,128 $196,325 $169,205 54-Interfund Charges
6900-Interfund Chg Facility Maint. 21,069 21,455 21,069 21,069 21,069 21,069 6902-Interfund Chg Central Supply 120 - 120 - - -
6903-Interfund Chg Cost Distrib - 46,493 - - - 46,493
6918-Interfund Chg Comp Maint 24,487 24,054 24,487 24,487 24,487 28,304 6920-Interfund Chg Computer Replace 5,777 5,777 5,777 5,777 5,777 7,565 6924-Interfund Chg Motor Rental 581 - 901 901 901 965
Total 54-Interfund Charges $52,034 $97,779 $52,354 $52,234 $52,234 $104,396 58-Special Payments
6563-Public Employee Bonding Premiu 4,477 8,830 2,239 5,328 5,328 8,830 8000-Interest Expense 5,962 1,205 - - - -
8002-Lease Payment 174,337 88,944 - - - -
Total 58-Special Payments $184,776 $98,979 $2,239 $5,328 $5,328 $8,830 60-Capital Outlay
7000-Vehicles and Equipment 60,279 49,888 60,936 - - -
Total 60-Capital Outlay $60,279 $49,888 $60,936 $0 $0 $0 63-Transfer Out
8200-Transfer Out - - - - - -
Total 63-Transfer Out $0 $0 $0 $0 $0 $0
Total Expenses $1,037,566 $1,066,184 $959,337 $750,536 $756,455 $901,360 Total 10201200-Finance Net Surplus/(Deficit) ($476,797) ($466,286) ($400,976) ($202,176) ($207,569) ($297,861) 2022/2023 Operating Budget | City of Madera 103
Finance
(10201210)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
40-Interfund Charges
4348-Interfund Chg AdminOH/ICR 92,474 92,474 92,474 92,474 92,474 92,474 Total 40-Interfund Charges $92,474 $92,474 $92,474 $92,474 $92,474 $92,474 48-Refunds
4659-Refunds and Reimbursements - - 302,821 - - -
Total 48-Refunds $0 $0 $302,821 $0 $0 $0
Total Revenues $92,474 $92,474 $395,295 $92,474 $92,474 $92,474 50-Salaries & Benefits
5000-Salaries / Full-Time 57,855 11,764 53,525 52,801 52,801 58,864 5300-Public Employees Retirement Sy 7,770 1,800 7,860 7,532 7,532 8,292 5302-Long Term Disability Insurance 206 36 174 166 166 174 5303-Life Insurance Premiums 88 17 72 69 69 72
5304-Workers Compensation Insurance 5,622 1,203 4,817 5,007 5,007 5,554 5305-Medicare Tax- Employer's Share 842 177 809 772 772 878 5306-Unfunded Accrued Liability 12,508 3,498 16,348 17,857 17,857 18,621 5308-Deferred Compensation/Full-tim 2,385 494 2,248 2,155 2,155 2,685 5309-Unemployment Insurance 210 - 175 147 147 147
5310-Section 125 Benefit Allow. 19,155 3,192 15,107 15,287 15,287 20,178 Total 50-Salaries & Benefits $106,641 $22,181 $101,135 $101,793 $101,793 $115,465 53-Materials & Services
6402-Telephone & Fax Charges 1,229 888 1,000 818 1,000 828 6411-Advertising/Bids and Notices 748 1,261 759 849 849 - 6414-Professional Dues - - - - - 1,210
6415-Publications/Subscriptions - - - - - 500
6416-Office Supplies/Expendable 1,193 261 800 335 335 800 6417-Software Costs - - 600 - - -
6418-Postage / Other Mailing Charge 11 - 11 - - -
6440-Contracted Services 11,352 39,393 11,522 6,302 11,522 6,000 6451-Bank Service Charges - 1,521 - - - -
6530-Conference/Training/Ed 170 764 1,000 505 750 3,500 Total 53-Materials & Services $14,703 $44,088 $15,692 $8,809 $14,456 $12,838 54-Interfund Charges
6900-Interfund Chg Facility Maint. 13,675 13,926 13,675 13,675 13,675 13,675 6902-Interfund Chg Central Supply 1,503 1,026 800 151 200 - 6903-Interfund Chg Cost Distrib - 695 - - - 695
6918-Interfund Chg Comp Maint 10,202 10,022 10,202 10,202 10,202 11,322 6920-Interfund Chg Computer Replace 2,657 2,657 2,657 2,657 2,657 3,026 6924-Interfund Chg Motor Rental 1,644 812 820 820 820 870 Total 54-Interfund Charges $29,681 $29,138 $28,154 $27,505 $27,554 $29,588 63-Transfer Out
8200-Transfer Out - - - - - -
Total 63-Transfer Out $0 $0 $0 $0 $0 $0
Total Expenses $151,025 $95,407 $144,981 $138,107 $143,803 $157,891 Total 10201210-Purchasing Net Surplus/
(Deficit)
($58,551) ($2,933) $250,314 ($45,633) ($51,329) ($65,417) City of Madera | 2022/2023 Operating Budget 104
Purchasing
(10201215)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
50-Salaries & Benefits
5300-Public Employees Retirement Sy - 1 - - - -
Total 50-Salaries & Benefits $0 $1 $0 $0 $0 $0
Total Expenses $0 $1 $0 $0 $0 $0
Total 10201215-Finance Utility Billing Net
Surplus/(Deficit)
$0 ($1) $0 $0 $0 $0
(17000000)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
48-Refunds
4659-Refunds and Reimbursements - - - 1 - -
Total 48-Refunds $0 $0 $0 $1 $0 $0
Total Revenues $0 $0 $0 $1 $0 $0
50-Salaries & Benefits
5000-Salaries / Full-Time - (202) 25,316 6,745 6,745 -
5100-Salaries / Overtime - (3) - 697 698 -
5300-Public Employees Retirement Sy - (30) 3,718 991 991 - 5302-Long Term Disability Insurance - (1) 79 23 23 -
5303-Life Insurance Premiums - (1) 86 24 25 -
5304-Workers Compensation Insurance - (21) 2,278 838 838 - 5305-Medicare Tax- Employer's Share - (3) 401 132 132 - 5306-Unfunded Accrued Liability - - - 2,254 2,254 -
5308-Deferred Compensation/Full-tim - (8) 1,063 283 284 - 5309-Unemployment Insurance - - 87 - - -
5310-Section 125 Benefit Allow. - (24) 1,800 788 788 -
Total 50-Salaries & Benefits $0 ($293) $34,828 $12,775 $12,778 $0 53-Materials & Services
6402-Telephone & Fax Charges - - - 69 - -
6440-Contracted Services - - - 18,498 - -
Total 53-Materials & Services $0 $0 $0 $18,567 $0 $0
Total Expenses $0 ($293) $34,828 $31,342 $12,778 $0
Total 17000000-Payroll Clearing (RDA PR) Net
Surplus/(Deficit)
$0 $293 ($34,828) ($31,341) ($12,778) $0
2022/2023 Operating Budget | City of Madera 105
Payroll Clearing (RDA PR)
Department Summary
The Human Resources Department provides services to both internal and external customers of the City. Acting as the City's first point of contact for many community members, the
department strives to put customers in contact with the appropriate person or service the first time. The department's responsibilities serve to support the creation of a highperformance work culture that can carry out the vision for the organization as defined by the City Council and the City Manager.

The Human Resources Department manages personnel,
employee relations, and risk management programs. These activities include recruitment, employee benefits, personnel records, labor contract negotiations, classification and compensation, training, insurance/self-insurance, and
safety/loss control.

City of Madera | 2022/2023 Operating Budget 106
Human Resources
The Human Resources Department administers two separate budgets:
▪ Human Resources (General Fund 1020)
▪ Risk Management (Insurance Reserve Fund 1090)
Responsibility
The Human Resources Department focuses on:
▪ Attracting, recruiting, retaining, and developing
qualified individuals committed to serving the City of
Madera
▪ Onboarding new employees to ensure a complete
understanding of all City services and their
contribution to our community
▪ Administering employee benefits
▪ Workforce planning
▪ Providing comprehensive risk management programs
to ensure a safe workplace
▪ Ensuring well-rounded employee benefit offerings to
aid in employee satisfaction and retention
▪ Ensuring all City departments and individual
employees are supported with confidentiality to the
extent possible
▪ Providing training opportunities to improve
supervisory skills, employee interactions, and
workplace safety
▪ Maintaining open lines of communication throughout
all levels of the organization
▪ Offering support and assistance in administering
benefit programs to help employees navigate work
and life changes
▪ Managing risk exposure to the City through the
participation in self-insurance programs and the
purchase of fully insured products as appropriate, as
well as facilitating appropriate risk transfer activities ▪ Maintaining positive working relationships with
representatives of the City's recognized bargaining
units
▪ Ensuring policies and workplace standards are
applied fairly and consistently across all City
departments
▪ Supporting our workforce as we navigate the multiyear COVID global pandemic and its effect on where and how we work, as well as work/life balance
Key Accomplishments
Overview of accomplishments in FY 2021/22:
▪ Promulgated 53 Civil Service employment lists.
▪ Onboarded 106 new hires and facilitated 39 existing
employee transfers, promotions, and temporary
assignments.
▪ Processed and provided ongoing administrative
management for 34 tort claims.
▪ Processed and provided ongoing case management
for 49 reports of employee on-the-job injuries.
▪ In compliance with state mandates, reported and
investigated 61 actual and potential COVID-19
workplace exposures.
▪ Processed and sought recovery for 65 property
damage/loss events by filing either insurance claims
or direct billing to the at-fault party, collecting
$244,877.93 in recovered funds.
▪ Continued Wellness Challenges to encourage
employees to focus on initiatives such as Rethink Your
Drink (hydration challenge), Pay it Forward (acts of
kindness challenge), and Walk this Way (step
challenge). All employees who completed the
challenges were eligible for prize drawings. Prizes
included a pair of bikes, Smartwatches, and gift cards
to local vendors.
▪ Applied for and received a Cities for Workforce Health grant through the League of California Cities to be
used for wellness services at our 2023 Health &
Benefits Fair.
2022/2023 Operating Budget | City of Madera 107
▪ Expanded the City’s Wellness Challenges to include
participation in local events that support wellness.

The event must be for a local non-profit, must be tied
to wellness, and must have an internal City Champion
for the event. Employees participated in the 2nd
Wind 5K in support of the Mader Food Bank and
Madera Rescue Mission. Employees also participated
in the Run with the Lions 5k in support of the Lions
Club’s 100th anniversary in Madera, with funds raised
used to support diabetes awareness and youth
projects.
▪
▪ Published a Request for Proposals for medical
services, including pre-employment physicals for
both safety and non-safety positions, Department of
Transportation commercial driver exams and random
drug testing, and occupational medicine. Submittals
are currently under evaluation for award.
▪ Provided a virtual Employee Health & Benefits Fair,
providing employees information on their
comprehensive benefits package.
▪ Implemented a new benefit administration system
for the City’s Health and Wellness benefits that will
provide employees access to their enrollment
information year-round rather than just during Open
Enrollment.
▪ Updated and implemented policies and benefits to
assist employees in light of the COVID-19 pandemic
and its ongoing impacts on both work and personal
lives.
▪ Worked with consultant Sally Swanson Architects on
an update to the City's ADA Self Evaluation and
Transition Plan In collaboration with the City's ADA
Advisory Council. The project has completed most
data collection and is in the process of quality control review.
▪ The Human Resources Department budget also
included funds for use by the ADA Advisory Council to
support and further ADA access and education. In the
current year, these funds were used to:
o Purchase and distribute 6-foot-tall orange safety
flags for use by citizens who traverse our City
with the aid of mobility devices such as
motorized scooters.
o Partner with the Madera Police Department on
an educational campaign to promote "Save the
Space," a campaign to raise awareness about the
appropriate use of accessible parking spaces and
placards.

Goals & Performance Measures
▪ Continue to support our internal and external
customers with positive interactions, providing the
correct information and resources at the first
interaction.
▪ Conduct two (2) in-person Employee Onboarding Day
events, one in the fall and one in the spring.
▪ Conduct an in-person Health & Benefits Fair in
October during Open Enrollment.
▪ Implement Personnel Actions within the Tyler Munis
system, moving the City away from paper Change of
Status forms for employee payroll changes.
▪ Following implementation of Personnel Actions,
complete the build-out of Recruiting within Tyler
Munis to allow for online application submittals.
▪ Facilitate opportunities to educate employees on
their available benefits and choices. With COVID-19,
staff and service providers have found it necessary to
get creative to provide quality customer service. HR
staff is committing to continue to ensure that our
employees receive the best service from benefit
providers that we can facilitate.
▪ Identify additional ways to communicate with our
employees in virtual environments, including
City of Madera | 2022/2023 Operating Budget 108
implementing an employee intranet site in
coordination with Communications staff.

Department Fund Summary
Human Resources
The Human Resources Department budget captures the
operating expenses for the personnel and risk management functions. This includes salaries and benefits for the four departmental staff, as well as operational expenses.

There are no proposed staffing changes to the department’s organizational chart, however it should be noted that Eric Battles was recently promoted to Administrative Analyst II.

The proposed budget includes funds for two (2) in-person Employee Onboarding Day events and one (1) in-person Health & Benefits Fair. The department has offered virtual events during the COVID-19 pandemic, however we feel it is highly beneficial for all new employees to have the opportunity to participate in the in-person Onboarding event to gain a wellrounded understanding of the City’s full service delivery plan.

Staff plans to offer one Onboarding event in the fall and one in the spring. It is also highly beneficial to have the in-person Health & Benefits Fair so employees have the opportunity to speak with providers directly about their various employmentrelated benefits.

One big change to the department budget has to do with
expenses related to new hires. For several years now, Human Resources paid for some pre-employment physicals and basic advertising, and the rest of the expenditures were charged out to various object codes in applicable departments. This methodology made it difficult to track expenses. The proposed Human Resources budget includes all pre-employment costs and advertising for all departments of the City, with the Police Department maintaining a budget specifically for their sworn recruitments. Staff believes this will allow for better monitoring and budgeting of the expenditures. While the Human Resources Department is considered a General Fund Department, it is funded by Administrative Overhead Charges, spreading the costs across all City Funds.

In preparation of the budget, staff reviewed the operational expenses for the department, analyzing a three-year historical trend comparison. After considering all factors, the proposed budget shows a decrease over the prior year of approximately $100,000. This decrease is mostly attributed to the one-time expense in the prior year budget for the ADA Self-Evaluation and Transition Plan update.

Risk Management
The risk management budget in the Insurance Reserve Fund captures retrospective adjustments from the City's pooled insurance program, the Central San Joaquin Valley Risk
Management Authority (CSJVRMA). Every year is different; some years we owe, and some years we receive refunds,
depending on our claims experience for the program year being adjusted. The proposed budget includes the actuarial estimates for the coming year’s adjustments.

There is an operating budget within the fund used to pay for contracted legal services not provided by the City Attorney, primarily related to employment law items. A separate firm typically handles these items because the City Attorney represents the City Council, the appeal body for employment matters. Utilizing the same attorney to advise staff on employment matters which will advise the Council on appeal matters, can give the appearance of a biased system. There is also a budget line item for citywide harassment and/or safety training. Additionally, claims tracking software was previously budgeted in both the Human Resources and Information
Services budgets. Upon approval of moving to RiskEnvision Lite for this purpose, the cost of the software was moved into the Risk Management budget contracted services.

A noticeable decrease is seen in the Contracted Services line item. The FY 2021/22 budget included funds for the the ASi Medical Expense Reimbursement Plan (MERP) run-out. The
MERP was the self-funded portion of health insurance prior to the move to PRISMHealth. The funding in contracted services was used to pay outstanding claims. The City is still receiving claims from employees as they receive bills from providers, however this has slowed to what could be described as a trickle, and the amount included for this purpose in the FY 2022/23 budget reflects the current volume of claims.

The fund itself maintains a balance designated for claims payment should the City have any claims or lawsuits not covered by our insurance. The fund balance is separate from the operating budget.

Department Staffing & Structure
The Human Resources Department is staffed with four
positions. The Director of Human Resources reports to the City Manager and has overall responsibility for the department.

The department is also staffed with one Administrative Analyst and two Human Resources Technicians.
2022/2023 Operating Budget | City of Madera 109
(10201500)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
40-Interfund Charges
4348-Interfund Chg AdminOH/ICR 403,792 403,792 403,792 403,792 403,792 403,792 Total 40-Interfund Charges $403,792 $403,792 $403,792 $403,792 $403,792 $403,792 48-Refunds
4659-Refunds and Reimbursements - 15 - 1,128 1,128 -
Total 48-Refunds $0 $15 $0 $1,128 $1,128 $0
Total Revenues $403,792 $403,807 $403,792 $404,920 $404,920 $403,792 50-Salaries & Benefits
5000-Salaries / Full-Time 3,055 21,277 326,813 316,653 303,509 331,634 5105-Salaries - Leave Payout 502 - 1,413 14,277 11,515 - 5200-Salaries - Auto & Expense Allo 893 895 900 893 893 900 5300-Public Employees Retirement Sy 29,602 30,996 32,877 31,694 30,372 32,011 5302-Long Term Disability Insurance 8 58 884 848 812 864 5303-Life Insurance Premiums 2 16 295 260 251 333
5304-Workers Compensation Insurance 30,529 30,737 29,414 32,407 30,850 30,951 5305-Medicare Tax- Employer's Share 4,621 4,462 4,807 4,854 4,663 4,757 5306-Unfunded Accrued Liability 37,512 46,341 49,029 52,740 52,740 57,037 5308-Deferred Compensation/Full-tim 36 241 7,097 6,541 6,355 7,666 5309-Unemployment Insurance - 39 700 449 423 588
5310-Section 125 Benefit Allow. 53,976 67,495 67,353 72,405 72,405 98,858 Total 50-Salaries & Benefits $482,254 $515,908 $521,582 $534,021 $514,788 $565,599 53-Materials & Services
6402-Telephone & Fax Charges 2,731 3,277 3,100 3,219 3,218 3,228 6405-Copier Lease/Paper Charges - - 1,600 1,387 1,470 1,600 6409-Community Outreach - - - - - 1,000
6410-Advertising/Job Announcements 1,518 1,087 2,000 5,049 5,604 52,733 6411-Advertising/Bids and Notices - - - - - 500
6413-Promotional Items 3,916 5,018 7,000 1,517 3,155 15,000 6414-Professional Dues 520 520 520 520 520 530
6416-Office Supplies/Expendable 152 742 2,400 1,209 1,210 2,400 6417-Software Costs 80 - - - - -
6418-Postage / Other Mailing Charge - 17 1,000 561 406 500 6440-Contracted Services - 149 255,580 250,218 243,758 69,745 6460-Pre-Employment Costs 5,501 4,145 5,500 18,843 18,850 18,000 6462-Employment Recruitment Costs 364 - 450 50 50 450
6530-Conference/Training/Ed - 175 6,000 3,823 3,823 7,000 Total 53-Materials & Services $26,828 $69,769 $285,150 $286,396 $282,064 $172,686 54-Interfund Charges
6900-Interfund Chg Facility Maint. 3,820 3,890 3,820 3,820 3,820 3,820 6902-Interfund Chg Central Supply 27 - 27 76 76 75
6903-Interfund Chg Cost Distrib - 34,036 - - - 34,036
6918-Interfund Chg Comp Maint 20,406 20,045 20,406 20,406 20,406 22,643 6920-Interfund Chg Computer Replace 4,815 4,815 4,815 4,815 4,815 6,052 6924-Interfund Chg Motor Rental - - 1,479 1,479 1,479 1,583 Total 54-Interfund Charges $29,068 $62,786 $30,547 $30,596 $30,596 $68,209 63-Transfer Out
8200-Transfer Out - - - - - -
Total 63-Transfer Out $0 $0 $0 $0 $0 $0
Total Expenses $538,150 $648,463 $837,279 $851,013 $827,448 $806,494 Total 10201500-HR/Risk Management Net
Surplus/(Deficit)
($134,358) ($244,656) ($433,487) ($446,093) ($422,528) ($402,702) City of Madera | 2022/2023 Operating Budget 110
HR/Risk Management
(10901510)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
34-Interest
4162-Interest Income 40,159 - 9,808 - - -
Total 34-Interest $40,159 $0 $9,808 $0 $0 $0
48-Refunds
4657-Miscellaneous Revenue 1,078 26,400 10,000 10 10 -
4659-Refunds and Reimbursements 20,000 - - 11,835 11,835 - 4675-Retrospective Adjust Refund 389,078 66,836 175,000 273,035 273,035 100,000 Total 48-Refunds $410,156 $93,236 $185,000 $284,880 $284,880 $100,000 49-Transfers In
4355-Transfer-In - 540,002 550,800 550,800 550,800 561,818 Total 49-Transfers In $0 $540,002 $550,800 $550,800 $550,800 $561,818 Total Revenues $450,315 $633,238 $745,608 $835,680 $835,680 $661,818 50-Salaries & Benefits
5301-Health Insurance Benefits 1,258 (17,481) 1,296 (10,126) - - Total 50-Salaries & Benefits $1,258 ($17,481) $1,296 ($10,126) $0 $0 53-Materials & Services
6413-Promotional Items - 6,994 10,000 3,818 3,820 10,000 6440-Contracted Services 10,404 225,296 309,000 241,770 242,003 17,640 6444-Contracted Services/ Legal 50,322 28,400 60,000 39,553 39,553 70,000 6530-Conference/Training/Ed 2,881 - 5,000 10 10 5,000
Total 53-Materials & Services $63,607 $260,690 $384,000 $285,151 $285,386 $102,640 58-Special Payments
6562-Retiree Insurance Premiums - - - 157 157 -
6567-Retrospective Adjust. Cost - 13,040 75,000 23,077 23,077 135,000 6570-Settlements 7,500 - - - - -
Total 58-Special Payments $7,500 $13,040 $75,000 $23,234 $23,234 $135,000 Total Expenses $72,365 $256,249 $460,296 $298,259 $308,620 $237,640 Total 10901510-Insurance/Risk Management
Net Surplus/(Deficit)
$377,950 $376,989 $285,312 $537,421 $527,060 $424,178
2022/2023 Operating Budget | City of Madera 111
Department Summary
The mission of the Police Department is to reduce crime, fear, and disorder by creating a foundation of superior service delivery, citizen/police partnerships and proactive problemsolving strategies through organizational planning and visionary processes.

At the Madera Police Department, Police Chief Dino Lawson leads and directs a dedicated, diverse workforce of 71 sworn peace officers and 33 professional employees who are ready to provide superior service delivery through the three divisions and functions of the organization.

The Department consists of the following divisions:
▪ Administration Division: Community Outreach,
including 97 Neighborhood Watch Programs, Animal
Control, Dispatch, Records, and Property and
Evidence.
▪ Operations Division: The largest division of the
department, comprised of patrol personnel, school
resource officers, and traffic enforcement officers.
▪ Investigations Division: Detective Unit, Special
Investigations Unit, MADNET, and Code Enforcement.

City of Madera | 2022/2023 Operating Budget 112
Police Department
Responsibility
The Police Department is tasked with:
▪ Safeguarding lives and property.
▪ Protecting the innocent against deception, the weak
against oppression or intimidation and the peaceful
against violence or disorder.
▪ Identifying and apprehending criminal offenders.
▪ Reducing the opportunities for the commission of crimes through preventive patrol and deterrence measures.
▪ Improving the safety of the motoring public through the enforcement of traffic laws.
▪ Forming partnerships with community members and
stakeholders to address matters of public safety and
concern.
▪ Ensuring that the City is safe and attractive via the efforts of Code Enforcement.
▪ Maintaining public safety and the wellbeing of animals through the education and enforcement of city, state and federal animal laws.

Key Accomplishments
▪ Measure K has allowed MPD to expand technology
infrastructure, in order to be more efficient and better serve our community. This includes an ever-expanding
citywide camera system.
▪ Code Enforcement, along with other staff and the Madera Irrigation District, has been able to achieve remarkable levels of nuisance mitigation along the Fresno River and parallel McCullough River Trail. Efforts include trash
removal, citation issuance, fire prevention and an
educational component to prevent future trash
accumulation.
▪ Every police officer and code enforcement officer are now equipped with a body-worn camera which allows for
increased public trust and transparency, the ability to quickly resolve citizen complaints, and to protect the City against frivolous complaints.
▪ The MPD social media following has grown to over 53,000 followers allowing for the quick dissemination of
information and the ability to work collaboratively with the public to solve crimes that may have gone unsolved in the past. For example, the MPD initiated a weekly feature titled, "#WhoisThisWednesday" where a surveillance
video of crimes is posted that allows the public to help identify the suspects. This program has a success rate of over 60 percent.
▪ For the first time ever, MPD hosted the “Egg-stra Special Event” to gather community members for an afternoon of
games, food, and fun. Community members had the
opportunity to participate in an egg hunt, shop from local vendors, and build relationships with our officers. This is one of the largest events hosted by MPD with an
estimated attendance of 4,000.
▪ The communications center received and processed
140,217 emergency and non-emergency calls for service.
▪ Department personnel handled 55,311 events in calendar year 2021. An event includes service calls and officerinitiated activities. In 2021, responded to 2,302 welfare checks, 1,397 burglar alarms, and 3,659 requests for
assistance. Responded to 1,528 stray animal calls and
investigated 67 dog bites.
▪ Code Enforcement responded to 3,995 calls for
service. These calls resulted in the generation of 2,709 reports, resulting in 813 notices of violation and 228
citations for non-compliance. Staff also towed 373
vehicles from the streets of the City that were abandoned or had registrations that were significantly expired (there were exceptions made per Governor Newsom’s orders at
the onset of the COVID-19 Pandemic).
▪ The Investigations Unit handled 953 cases in 2021 and closed 98 percent of the cases in the calendar year.
▪ Officers arrested 314 persons for driving under the
influence in calendar year 2021.
▪ The department has delivered, once again, on the promise of achieving faster response times with the passage of
Measure K. For the last three years, officers have lowered their response time by 38 seconds.
▪ The department expanded its specialty units to include a Crisis Intervention Team. Two officers promote
community wellness by embracing and applying
2022/2023 Operating Budget | City of Madera 113
Community Policing philosophies and strategies. The
team collaborates with Madera Behavioral Health to
support beneficial outcomes for persons with mental
health illness. Measure K allowed MPD to purchase an offroad vehicle so the team could reach persons in the Fresno River.
▪ The Police Department has provided an unprecedented
amount of support to our vulnerable homeless
community inhabiting near the Fresno River. Individuals have been provided with services to improve their health, safety, and quality of life. For example, we have
successfully reunited several individuals with their
families.

Goals & Performance Measures
▪ Pursue technology that allows us to be more efficient and effective at deterring and solving crime.
▪ Continued growth of our social media presence which
allows the public to take an active role in crime fighting and gives them a voice in how they want Madera to be
policed.
▪ Implement the Crisis Intervention Team to better utilize non-enforcement solutions to problems within our
community.
▪ Increase service delivery to the public with the addition of a new position titled the Police Auxiliary Services
Supervisor. This supervisor would oversee Property &
Evidence, Animal Control, and Records. Provide better
service to the public by decreasing the workload currently experienced by our single office supervisor.
▪ Launch our Principled Policing program, educating our employees about implicit bias and procedural justice, in order to better serve our community.
▪ As our community continues to recover from the COVID19 pandemic, the Police Department will begin to revive pre-pandemic programming and events. These include
Citizens’ Academy, Mad-Kids Camp, Neighborhood and
Business Watch meetings, and National Night Out.

Department Fund Summary
The Police Department operates under the following budgets and funding sources:
▪ PD Operations
▪ Measure K- Police
▪ Community Corrections Partnership
▪ School Policing
▪ PD Housing Authority
▪ Supplemental Law Enforcement Services Funds (SLESF)
▪ Justice Assistance Grant (JAG)
▪ Tobacco Law Enforcement Grant
▪ Animal Control
▪ Code Enforcement
▪ Selective Traffic Enforcement Program (STEP)
The following is a summary of each:

PD Operations
The PD Operations budget provides for 52.5 full-time sworn police officers and 24 professional personnel to carry out the primary functions of the department. This budget also makes up the bulk of the PD’s maintenance and operations costs.

Measure K- Police
The Measure K Police budget provides for 11 full-time sworn police officers and three professional personnel. This budget also has funding to improve police technology and equipment and plan for the growth of the police department.

Community Corrections Partnership
The Community Corrections Partnership budget funds the cost of our Special Investigations Police Sergeant. The funding source comes from the passage of AB109 in 2011 that
effectively shifted the responsibility for the supervision of specified offenders from the state to the counties.

City of Madera | 2022/2023 Operating Budget 114
School Policing
The School Policing budget provides for three (up from two in previous years) full-time sworn police officers whose sole focus is the policing of MUSD campuses.

PD Housing Authority
The PD Housing Authority budget provides for one full-time sworn police officer whose sole focus is issues arising from properties under the jurisdiction of the Housing Authority.

Supplemental Law Enforcement Services Funds (SLESF)
These funds are a grant from the State of California to be spent on “front line law enforcement services.” SLESF can be used for salaries, services, supplies, equipment, and administrative overhead. MPD receives $100,000 annually.

Justice Assistance Grant (JAG)
JAG is federal criminal justice funding to state and local jurisdictions that can be used to support a broad range of state and local government projects, including those designed to prevent and control crime. This year the police department will have $27,514 of these funds available.

Tobacco Law Enforcement Grant
The California Healthcare, Research and Prevention Tax Act of 2016 (Proposition 56) increased taxes on cigarettes and other tobacco products by $2.00 starting in April 2017. These funds support local agencies to enforce tobacco-related statutes and ordinances, including efforts to reduce the illegal sale of tobacco products to minors. This year represents the final year of the three-year grant that awarded the department a total of $286,314. This is an increase of nearly $250,000 from prior grant awards and will allow us to hire a Neighborhood
Revitalization Specialist dedicated to tobacco enforcement activities.

Animal Control
The Animal Control budget provides for two full-time animal control officers who protect and serve the citizens and animals within the City, through education and enforcement of city, state and federal animal laws.

Code Enforcement
The Code Enforcement budget provides for one full-time
supervisor, five full-time code enforcement personnel, two part-time code enforcement officers, and one full-time
neighborhood outreach specialist.

Selective Traffic Enforcement Program (STEP)
The Selective Traffic Enforcement Program is a grant that provides $85,000 for the enforcement of impaired driving and distracted driving violations, with a goal of reducing traffic collisions within the City. The grant provides money for overtime, training, and equipment.
2022/2023 Operating Budget | City of Madera 115
(10202000)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
30-Taxes
4075-Public Safety Tax/Prop 172 148,566 147,141 149,309 219,642 219,642 205,890 Total 30-Taxes $148,566 $147,141 $149,309 $219,642 $219,642 $205,890 31-Licenses & Permits
4264-Marijuana Cultivation Permit 149 - 150 - - -
Total 31-Licenses & Permits $149 $0 $150 $0 $0 $0
32-Fines & Forfeiture
4235-Citation Sign Off/Veh Release 14,923 202 14,997 20,687 20,687 20,448 4550-Revenue/ Court Fines / Forfeit 344,255 348,900 345,976 303,606 280,636 300,000 4552-Parking Ticket Penalties 86,982 31,172 87,417 40,577 41,258 39,148 Total 32-Fines & Forfeiture $446,160 $380,274 $448,390 $364,870 $342,581 $359,596 33-Charges for Services
4199-Madera District Fair Revenue 17,439 - 17,000 16,922 16,922 17,430 4203-Background Check/Report Fee 1,460 923 1,256 2,145 2,050 2,000 4207-PD Cost Recov Fees 16,949 14,931 15,000 8,019 8,748 8,179 4211-False Alarm Response Fees 9,625 5,800 9,000 12,750 12,750 11,322 4217-County Jail Booking Fees 1,803 391 1,500 108 108 111 4263-Alarm Permit Fees 33,300 20,375 25,000 7,700 7,700 5,618 4658-Revenue/Towing Fees 59,326 64,250 55,000 57,600 56,000 49,496 Total 33-Charges for Services $139,902 $106,670 $123,756 $105,244 $104,278 $94,156 36-Federal Grants
4434-Grants - 745 - - - -
Total 36-Federal Grants $0 $745 $0 $0 $0 $0
41-Rental Income
4190-Rental Income - 19,805 - 51,289 51,289 52,315
Total 41-Rental Income $0 $19,805 $0 $51,289 $51,289 $52,315 47-Gains & Proceeds
4671-Sale of Real and Personal Prop 12,781 1,475 - 202 202 - Total 47-Gains & Proceeds $12,781 $1,475 $0 $202 $202 $0 48-Refunds
4657-Miscellaneous Revenue 22,778 15,531 18,003 23,606 23,606 20,000 4659-Refunds and Reimbursements 45,669 133,783 50,000 167,532 167,272 95,000 Total 48-Refunds $68,447 $149,314 $68,003 $191,138 $190,878 $115,000 49-Transfers In
4355-Transfer-In 145,974 145,974 145,974 145,974 145,974 149,725 Total 49-Transfers In $145,974 $145,974 $145,974 $145,974 $145,974 $149,725 Total Revenues $961,979 $951,398 $935,582 $1,078,359 $1,054,844 $976,682 50-Salaries & Benefits
5000-Salaries / Full-Time 4,541 5,658 5,327,759 4,874,261 4,873,715 5,360,042 5005-Salaries / Part-time 2,597 9,058 25,357 11,385 11,385 24,992 5100-Salaries / Overtime 228,690 219,820 285,530 313,155 313,155 291,000 5105-Salaries - Leave Payout 21,806 3,486 147,360 415,796 415,796 - 5110-Salaries/Uniform Pay 63,255 64,208 66,325 58,893 58,893 63,618 5300-Public Employees Retirement Sy 1,116 1,210 1,109,512 1,003,475 1,003,344 1,029,921 5302-Long Term Disability Insurance 13,796 13,697 14,774 13,156 13,155 14,491 5303-Life Insurance Premiums 4,331 4,278 4,626 4,135 4,135 4,721 5304-Workers Compensation Insurance 522,843 559,767 513,783 553,067 553,012 529,112 5305-Medicare Tax- Employer's Share 78,070 78,820 85,188 82,852 82,845 84,223 5306-Unfunded Accrued Liability 1,316,340 1,452,985 1,720,467 1,688,460 1,688,460 1,874,784 5307-Deferred Comp/Part-Time 67 216 452 390 391 937
5308-Deferred Compensation/Full-tim 31,753 29,204 35,892 33,007 33,008 54,954 5309-Unemployment Insurance - 2 13,268 11,471 11,471 11,682 City of Madera | 2022/2023 Operating Budget 116
PD Administration
(10202000)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
5310-Section 125 Benefit Allow. 983,604 885,244 953,277 988,150 988,150 1,342,173 Total 50-Salaries & Benefits $9,458,127 $9,656,927 $10,303,570 $10,051,653 $10,050,915 $10,686,650 53-Materials & Services
6401-Gas and Electric Utilities 112,278 31,840 53,885 93,099 93,500 69,000 6402-Telephone & Fax Charges 106,672 81,981 89,300 105,137 111,600 111,600 6405-Copier Lease/Paper Charges - - - - - 10,500
6409-Community Outreach - - 5,000 4,053 4,053 10,000
6414-Professional Dues 2,922 4,472 3,500 1,915 1,915 4,500 6415-Publications/Subscriptions 3,246 1,016 2,500 1,712 2,000 2,500 6416-Office Supplies/Expendable 19,087 14,607 18,500 18,144 18,500 21,000 6418-Postage / Other Mailing Charge 8,697 10,078 9,250 9,353 9,500 10,000 6425-Vehicle Fuel, Supplies & Maint 132,799 144,441 164,597 192,334 184,000 194,128 6440-Contracted Services 228,267 223,760 228,316 236,501 237,000 219,500 6462-Employment Recruitment Costs 15,086 21,171 50,000 58,113 57,000 60,000 6518-Other Supplies 20,766 20,341 20,000 20,425 20,000 25,000 6530-Conference/Training/Ed 55,862 43,589 65,000 69,386 70,000 70,000 6532-Maintenance/Other Supplies 156 15,842 14,452 16,430 15,500 14,452 Total 53-Materials & Services $705,838 $613,138 $724,300 $822,005 $824,568 $822,180 54-Interfund Charges
6900-Interfund Chg Facility Maint. 60,459 58,218 60,459 60,459 60,459 60,459 6902-Interfund Chg Central Supply 1,324 850 1,324 3,452 3,452 1,324 6903-Interfund Chg Cost Distrib - 632,311 - - - 632,311 6907-Interfund Chg Vehicle Replace 157,666 145,167 218,330 218,330 218,330 280,902 6908-Interfund Chg Vehicle Maint. 141,492 148,768 146,325 146,325 146,325 164,084 6918-Interfund Chg Comp Maint 306,093 300,669 306,093 306,093 306,093 254,735 6920-Interfund Chg Computer Replace 77,906 77,906 77,906 77,906 77,906 68,082 6924-Interfund Chg Motor Rental - 2,536 - - - -
Total 54-Interfund Charges $744,940 $1,366,425 $810,437 $812,565 $812,565 $1,461,897 55-Functional Expenses
6552-Investigative Expenses 21,925 24,870 25,000 26,685 27,000 25,000 Total 55-Functional Expenses $21,925 $24,870 $25,000 $26,685 $27,000 $25,000 58-Special Payments
6449-Bond Cost of Issuance Fees - - 11,232 - 11,232 -
6560-Liability / Property Insurance 54,720 63,745 86,693 91,907 91,907 108,337 6562-Retiree Insurance Premiums 7,666 6,718 10,176 12,080 12,080 10,176 8000-Interest Expense 19,652 16,746 13,739 13,739 13,739 10,648 8001-Principal Payment - 53,700 111,200 - - -
8002-Lease Payment 105,300 54,500 - 111,200 111,200 114,400 Total 58-Special Payments $187,338 $195,409 $233,040 $228,926 $240,158 $243,561 60-Capital Outlay
7000-Vehicles and Equipment - - 60,000 74,959 60,000 70,000 Total 60-Capital Outlay $0 $0 $60,000 $74,959 $60,000 $70,000 63-Transfer Out
8200-Transfer Out - - - - - -
8210-Transfers Out/Debt Service 7,278 12,683 7,278 7,278 7,278 26,734 8260-Transfer-Out CIP - - 55,815 - - -
Total 63-Transfer Out $7,278 $12,683 $63,093 $7,278 $7,278 $26,734 Total Expenses $11,125,446 $11,869,452 $12,219,440 $12,024,071 $12,022,484 $13,336,022 Total 10202000-PD Operations Net Surplus/
(Deficit)
($10,163,467) ($10,918,054) ($11,283,858) ($10,945,712) ($10,967,640) ($12,359,340) 2022/2023 Operating Budget | City of Madera 117
PD Administration
(10202010)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
50-Salaries & Benefits
5105-Salaries - Leave Payout - - 2,266 - - -
Total 50-Salaries & Benefits $0 $0 $2,266 $0 $0 $0
Total Expenses $0 $0 $2,266 $0 $0 $0
Total 10202010-PD - AB109 Net Surplus/
(Deficit)
$0 $0 ($2,266) $0 $0 $0
City of Madera | 2022/2023 Operating Budget 118
PD - AB109
(10202020)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
48-Refunds
4659-Refunds and Reimbursements 142,300 142,300 142,300 142,300 142,300 119,920 Total 48-Refunds $142,300 $142,300 $142,300 $142,300 $142,300 $119,920 Total Revenues $142,300 $142,300 $142,300 $142,300 $142,300 $119,920 50-Salaries & Benefits
5000-Salaries / Full-Time 123,254 100,128 100,089 99,476 99,476 103,212 5100-Salaries / Overtime 8,221 10,281 - 10,636 10,636 - 5105-Salaries - Leave Payout 5,200 4,519 1,533 4,588 4,588 - 5110-Salaries/Uniform Pay 1,314 1,019 1,017 1,014 1,014 1,017 5300-Public Employees Retirement Sy 34,009 28,651 29,027 28,906 28,907 29,534 5302-Long Term Disability Insurance 373 276 276 275 275 276 5303-Life Insurance Premiums 97 71 68 67 67 68
5304-Workers Compensation Insurance - 183 9,008 11,226 11,226 9,596 5305-Medicare Tax- Employer's Share - 26 1,466 1,667 1,667 1,490 5306-Unfunded Accrued Liability 35,825 39,224 46,824 36,931 36,931 41,100 5309-Unemployment Insurance 416 175 175 147 147 147
5310-Section 125 Benefit Allow. 27,411 22,164 21,993 23,175 23,175 29,251 Total 50-Salaries & Benefits $251,557 $221,944 $211,476 $218,108 $218,109 $215,691 54-Interfund Charges
6903-Interfund Chg Cost Distrib - 16,883 - - - -
Total 54-Interfund Charges $0 $16,883 $0 $0 $0 $0
63-Transfer Out
8200-Transfer Out - - - - - -
Total 63-Transfer Out $0 $0 $0 $0 $0 $0
Total Expenses $251,557 $238,827 $211,476 $218,108 $218,109 $215,691 Total 10202020-PD - CCP Net Surplus/(Deficit) ($109,257) ($96,527) ($69,176) ($75,808) ($75,809) ($95,771) 2022/2023 Operating Budget | City of Madera 119

PD - CCP
(10202030)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
33-Charges for Services
4219-MUSD Police Contract Charges 293,495 276,305 423,000 483,203 425,000 383,430 Total 33-Charges for Services $293,495 $276,305 $423,000 $483,203 $425,000 $383,430 Total Revenues $293,495 $276,305 $423,000 $483,203 $425,000 $383,430 50-Salaries & Benefits
5000-Salaries / Full-Time 155,758 164,901 238,136 207,615 207,615 224,542 5100-Salaries / Overtime 11,082 2,884 10,000 20,196 20,196 25,000 5105-Salaries - Leave Payout 5,019 4,863 3,036 27,463 27,463 - 5110-Salaries/Uniform Pay 2,028 2,024 3,051 2,990 2,990 3,051 5300-Public Employees Retirement Sy 42,136 44,108 56,126 42,255 42,255 41,836 5302-Long Term Disability Insurance 503 502 711 537 537 532 5303-Life Insurance Premiums 141 138 186 178 178 186
5304-Workers Compensation Insurance 16,867 17,662 22,332 24,903 24,903 23,181 5305-Medicare Tax- Employer's Share 20 - 3,862 3,733 3,733 3,626 5306-Unfunded Accrued Liability 44,307 48,100 57,910 74,694 74,694 84,124 5309-Unemployment Insurance 420 350 525 477 477 441
5310-Section 125 Benefit Allow. 40,767 35,842 67,353 52,992 52,992 69,542 Total 50-Salaries & Benefits $323,030 $323,890 $463,228 $458,033 $458,033 $476,061 54-Interfund Charges
6903-Interfund Chg Cost Distrib - 21,388 - - - -
Total 54-Interfund Charges $0 $21,388 $0 $0 $0 $0
63-Transfer Out
8200-Transfer Out - - - - - -
Total 63-Transfer Out $0 $0 $0 $0 $0 $0
Total Expenses $323,030 $345,278 $463,228 $458,033 $458,033 $476,061 Total 10202030-Schools Policing Net Surplus/
(Deficit)
($29,535) ($68,973) ($40,228) $25,170 ($33,033) ($92,631) City of Madera | 2022/2023 Operating Budget 120
School Policing
(10202040)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
48-Refunds
4661-Refunds and Reimb/Housing Auth 132,433 135,578 95,000 95,000 95,000 97,850 Total 48-Refunds $132,433 $135,578 $95,000 $95,000 $95,000 $97,850 Total Revenues $132,433 $135,578 $95,000 $95,000 $95,000 $97,850 50-Salaries & Benefits
5000-Salaries / Full-Time 77,774 80,734 79,847 78,208 78,208 82,593 5100-Salaries / Overtime 7,990 964 - 547 547 -
5105-Salaries - Leave Payout 1,347 - 1,575 1,472 1,472 - 5110-Salaries/Uniform Pay 1,010 1,031 1,017 997 997 1,017 5300-Public Employees Retirement Sy 21,295 23,046 23,216 22,683 22,683 23,606 5302-Long Term Disability Insurance 250 256 252 247 247 252 5303-Life Insurance Premiums 74 72 68 66 67 68
5304-Workers Compensation Insurance 138 - 7,186 7,849 7,849 7,805 5305-Medicare Tax- Employer's Share 1,279 1,223 1,173 1,200 1,200 1,229 5306-Unfunded Accrued Liability 22,640 24,605 29,591 29,488 29,488 32,819 5309-Unemployment Insurance 246 175 175 147 147 147
5310-Section 125 Benefit Allow. 23,793 22,551 21,993 22,659 22,659 29,251 Total 50-Salaries & Benefits $170,045 $164,623 $166,093 $165,563 $165,564 $178,787 54-Interfund Charges
6903-Interfund Chg Cost Distrib - 10,707 - - - -
Total 54-Interfund Charges $0 $10,707 $0 $0 $0 $0
63-Transfer Out
8200-Transfer Out - - - - - -
Total 63-Transfer Out $0 $0 $0 $0 $0 $0
Total Expenses $170,045 $175,330 $166,093 $165,563 $165,564 $178,787 Total 10202040-PD Housing Authority Net
Surplus/(Deficit)
($37,612) ($39,752) ($71,093) ($70,563) ($70,564) ($80,937) 2022/2023 Operating Budget | City of Madera 121
PD Housing Authority
(10202050)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
37-State Grants
4456-COPS Hiring Program Grant 124,250 31,000 124,623 - - - Total 37-State Grants $124,250 $31,000 $124,623 $0 $0 $0 Total Revenues $124,250 $31,000 $124,623 $0 $0 $0
50-Salaries & Benefits
5000-Salaries / Full-Time 153,386 132,761 157,987 - - - 5100-Salaries / Overtime 11,079 - - - - -
5105-Salaries - Leave Payout 9,478 - 4,464 - - -
5110-Salaries/Uniform Pay 2,585 2,126 2,663 - - -
5300-Public Employees Retirement Sy 19,478 17,318 19,478 - - - 5302-Long Term Disability Insurance 428 333 441 - - -
5303-Life Insurance Premiums 158 112 163 - - -
5304-Workers Compensation Insurance 17,073 13,607 17,585 - - - 5305-Medicare Tax- Employer's Share 2,601 2,029 2,679 - - - 5306-Unfunded Accrued Liability 43,489 41,932 56,841 - - - 5309-Unemployment Insurance 602 414 620 - - -
5310-Section 125 Benefit Allow. 32,558 24,524 33,535 - - - Total 50-Salaries & Benefits $292,915 $235,156 $296,456 $0 $0 $0 54-Interfund Charges
6903-Interfund Chg Cost Distrib - 18,065 - - - -
Total 54-Interfund Charges $0 $18,065 $0 $0 $0 $0
63-Transfer Out
8200-Transfer Out - - - - - -
Total 63-Transfer Out $0 $0 $0 $0 $0 $0
Total Expenses $292,915 $253,221 $296,456 $0 $0 $0
Total 10202050-COPS Hiring Program Grant
Net Surplus/(Deficit)
($168,665) ($222,221) ($171,833) $0 $0 $0
City of Madera | 2022/2023 Operating Budget 122
COPS Hiring Program Grant
(10202060)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
31-Licenses & Permits
4101-Animal License Revenue 5,452 8,973 5,479 7,106 7,107 7,320 Total 31-Licenses & Permits $5,452 $8,973 $5,479 $7,106 $7,107 $7,320 32-Fines & Forfeiture
4551-Fines/Penalties for Violation 50 1,026 50 1,275 1,275 850 Total 32-Fines & Forfeiture $50 $1,026 $50 $1,275 $1,275 $850 47-Gains & Proceeds
4671-Sale of Real and Personal Prop 3,350 - - - - -
Total 47-Gains & Proceeds $3,350 $0 $0 $0 $0 $0
48-Refunds
4657-Miscellaneous Revenue 637 840 386 675 675 646
4659-Refunds and Reimbursements 538 315 - - - -
Total 48-Refunds $1,175 $1,155 $386 $675 $675 $646
Total Revenues $10,027 $11,154 $5,915 $9,056 $9,057 $8,816 50-Salaries & Benefits
5000-Salaries / Full-Time 54,128 54,775 82,913 44,969 44,969 85,612 5100-Salaries / Overtime 994 1,112 3,000 1,707 1,708 3,000 5105-Salaries - Leave Payout 2,935 - - - - -
5110-Salaries/Uniform Pay 700 752 1,060 600 601 1,060
5300-Public Employees Retirement Sy 5,167 5,720 8,442 4,199 4,200 8,121 5302-Long Term Disability Insurance 51 104 273 136 136 272 5303-Life Insurance Premiums 25 50 118 69 70 129
5304-Workers Compensation Insurance 5,657 5,717 7,822 4,559 4,560 8,570 5305-Medicare Tax- Employer's Share 854 830 1,299 753 753 1,381 5306-Unfunded Accrued Liability 6,540 8,012 8,548 6,849 6,849 7,658 5308-Deferred Compensation/Full-tim 652 681 1,615 1,681 1,682 3,917 5309-Unemployment Insurance 265 394 350 225 226 294
5310-Section 125 Benefit Allow. 12,013 10,673 16,520 9,309 9,310 40,291 Total 50-Salaries & Benefits $89,981 $88,820 $131,960 $75,056 $75,064 $160,305 53-Materials & Services
6418-Postage / Other Mailing Charge - - 1,000 59 60 1,000 6425-Vehicle Fuel, Supplies & Maint 3,974 2,908 4,200 6,370 6,500 13,500 6440-Contracted Services 150,027 38 157,500 157,527 157,530 165,375 6530-Conference/Training/Ed 585 - 2,500 - - 2,500
Total 53-Materials & Services $154,586 $2,946 $165,200 $163,956 $164,090 $182,375 54-Interfund Charges
6902-Interfund Chg Central Supply 69 50 69 298 299 -
6903-Interfund Chg Cost Distrib - 6,119 - - - -
6907-Interfund Chg Vehicle Replace 3,732 4,267 3,733 3,733 3,733 3,733 6908-Interfund Chg Vehicle Maint. 6,230 5,992 6,481 6,481 6,481 6,572 Total 54-Interfund Charges $10,031 $16,428 $10,283 $10,512 $10,513 $10,305 63-Transfer Out
8200-Transfer Out - - - - - -
Total 63-Transfer Out $0 $0 $0 $0 $0 $0
Total Expenses $254,598 $108,194 $307,443 $249,524 $249,667 $352,985 Total 10202060-Animal Control Net Surplus/
(Deficit)
($244,571) ($97,040) ($301,528) ($240,468) ($240,610) ($344,169) 2022/2023 Operating Budget | City of Madera 123
Animal Control
(10204400)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
31-Licenses & Permits
4070-License Tax Revenue 27,010 38,778 27,145 108,844 108,844 - Total 31-Licenses & Permits $27,010 $38,778 $27,145 $108,844 $108,844 $0 32-Fines & Forfeiture
4551-Fines/Penalties for Violation 50,495 42,682 50,747 73,912 73,912 100,000 4554-Vehicle Abatement Fee 62,016 80,380 62,326 - - -
4684-Cost Recovery for Weed Abateme 1,053 953 1,058 - - - Total 32-Fines & Forfeiture $113,564 $124,015 $114,131 $73,912 $73,912 $100,000 33-Charges for Services
4076-Registration Fee 1,335 3,030 2,700 3,350 3,350 2,700 4202-Application Fee 1,825 950 1,000 2,350 2,350 2,360
4203-Background Check/Report Fee 525 484 550 910 910 650 4228-Graffitti Ordinance - - 119 - - -
4556-Multi-Family Inspection Fees 1,742 1,373 8,996 - - - 4561-Rental Inspection Fee 14,610 2,612 10,000 - - -
4562-Taxi Cab Inspection Fee - - - 1,380 1,380 -
Total 33-Charges for Services $20,037 $8,449 $23,365 $7,990 $7,990 $5,710 48-Refunds
4659-Refunds and Reimbursements - - 1,014 6 6 -
Total 48-Refunds $0 $0 $1,014 $6 $6 $0
49-Transfers In
4355-Transfer-In 18,903 18,903 18,903 18,903 18,903 18,903 Total 49-Transfers In $18,903 $18,903 $18,903 $18,903 $18,903 $18,903 Total Revenues $179,514 $190,145 $184,558 $209,655 $209,655 $124,613 50-Salaries & Benefits
5000-Salaries / Full-Time 323,494 260,542 273,837 224,226 224,226 322,832 5005-Salaries / Part-time 27,298 20,142 20,966 29,447 29,447 21,598 5100-Salaries / Overtime 2,760 2,845 5,200 4,574 4,575 5,500 5105-Salaries - Leave Payout 12,804 5,632 32,034 - - -
5110-Salaries/Uniform Pay 1,000 1,000 750 762 762 1,677 5300-Public Employees Retirement Sy 41,009 35,008 33,902 28,675 28,675 39,317 5302-Long Term Disability Insurance 976 789 904 612 612 897 5303-Life Insurance Premiums 448 427 401 364 365 491
5304-Workers Compensation Insurance 35,922 29,636 27,091 27,531 27,531 33,967 5305-Medicare Tax- Employer's Share 5,480 4,374 4,525 3,974 3,974 5,339 5306-Unfunded Accrued Liability 64,071 62,679 83,742 61,706 61,706 75,867 5307-Deferred Comp/Part-Time 1,025 755 786 1,253 1,253 810 5308-Deferred Compensation/Full-tim 12,886 10,733 11,393 8,944 8,944 14,208 5309-Unemployment Insurance 1,543 1,137 1,138 988 988 1,029 5310-Section 125 Benefit Allow. 82,077 62,015 54,768 44,922 44,922 84,560 Total 50-Salaries & Benefits $612,793 $497,714 $551,437 $437,978 $437,980 $608,092 53-Materials & Services
6402-Telephone & Fax Charges 11,643 12,355 10,000 10,566 10,565 10,584 6411-Advertising/Bids and Notices 569 927 1,000 76 100 1,000 6414-Professional Dues 380 380 475 475 475 475
6415-Publications/Subscriptions 74 178 250 59 59 250
6416-Office Supplies/Expendable 2,524 1,682 5,000 2,183 2,500 5,000 6418-Postage / Other Mailing Charge 3,938 4,842 7,000 3,798 4,000 7,000 6425-Vehicle Fuel, Supplies & Maint 2,869 2,738 5,800 7,335 7,350 7,775 6437-Weed Abatement Expense 5,135 - 10,000 - - 10,000
6439-City/River Trash Abatement - - - - - 250,000
6440-Contracted Services 10,843 6,765 7,317 6,573 7,300 8,500 6530-Conference/Training/Ed 2,664 1,765 7,000 6,901 7,000 7,000 6532-Maintenance/Other Supplies 4,191 530 6,500 6,482 6,500 6,500 Total 53-Materials & Services $44,430 $32,162 $60,342 $44,449 $45,849 $314,084 City of Madera | 2022/2023 Operating Budget 124
Code Enforcement
(10204400)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
54-Interfund Charges
6903-Interfund Chg Cost Distrib - 34,637 - - - 34,637
6907-Interfund Chg Vehicle Replace 12,040 12,000 14,640 14,640 14,640 18,867 6908-Interfund Chg Vehicle Maint. 16,224 17,472 14,914 14,914 14,914 17,116 6918-Interfund Chg Comp Maint 55,862 54,872 55,862 55,862 55,862 36,795 6920-Interfund Chg Computer Replace 13,130 13,130 13,130 13,130 13,130 9,834 6924-Interfund Chg Motor Rental 340 - - - - -
Total 54-Interfund Charges $97,596 $132,111 $98,546 $98,546 $98,546 $117,249 63-Transfer Out
8200-Transfer Out - - - - - -
Total 63-Transfer Out $0 $0 $0 $0 $0 $0
Total Expenses $754,819 $661,987 $710,325 $580,973 $582,375 $1,039,425 Total 10204400-Code Enforcement Net
Surplus/(Deficit)
($575,305) ($471,842) ($525,767) ($371,318) ($372,720) ($914,812) 2022/2023 Operating Budget | City of Madera 125
Code Enforcement
(10252000)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
30-Taxes
4085-Measure K Revenue 2,695,756 3,095,136 2,775,115 3,111,155 3,263,943 3,316,026 Total 30-Taxes $2,695,756 $3,095,136 $2,775,115 $3,111,155 $3,263,943 $3,316,026 34-Interest
4162-Interest Income 8,518 6,612 - 11,818 9,111 9,000
Total 34-Interest $8,518 $6,612 $0 $11,818 $9,111 $9,000 40-Interfund Charges
4354-Interfund Salary & Bene Reimb - 196,715 - 214,157 214,157 - Total 40-Interfund Charges $0 $196,715 $0 $214,157 $214,157 $0 41-Rental Income
4167-Rents and Leases Income 68,192 47,195 68,533 - - - 4190-Rental Income - 100 - 100 100 -
Total 41-Rental Income $68,192 $47,295 $68,533 $100 $100 $0 48-Refunds
4659-Refunds and Reimbursements 49,654 11,429 - - - -
Total 48-Refunds $49,654 $11,429 $0 $0 $0 $0
Total Revenues $2,822,120 $3,357,187 $2,843,648 $3,337,230 $3,487,311 $3,325,026 50-Salaries & Benefits
5000-Salaries / Full-Time 2,770 4,122 1,050,678 1,006,475 1,006,120 1,047,798 5100-Salaries / Overtime 37,570 32,804 49,250 52,891 52,892 50,000 5105-Salaries - Leave Payout 90,129 67,751 24,518 73,773 73,774 - 5110-Salaries/Uniform Pay 13,159 13,121 12,274 12,389 12,389 10,830 5300-Public Employees Retirement Sy 512 1,140 188,578 182,712 182,610 179,566 5302-Long Term Disability Insurance 10 12 2,692 2,587 2,586 2,512 5303-Life Insurance Premiums 2 2 844 763 764 769
5304-Workers Compensation Insurance 104,331 113,378 99,623 114,018 113,982 100,374 5305-Medicare Tax- Employer's Share 15,620 16,353 16,310 16,871 16,867 15,924 5306-Unfunded Accrued Liability 251,723 294,354 329,004 351,655 351,655 390,205 5307-Deferred Comp/Part-Time 18 - 19 - - -
5308-Deferred Compensation/Full-tim 5,372 6,052 6,564 5,169 5,170 7,100 5309-Unemployment Insurance - - 2,450 2,074 2,074 1,911 5310-Section 125 Benefit Allow. 218,277 206,257 211,732 211,154 211,154 229,000 Total 50-Salaries & Benefits $1,843,319 $1,968,912 $1,994,536 $2,032,531 $2,032,037 $2,035,989 53-Materials & Services
6401-Gas and Electric Utilities 2,377 9,667 7,634 4,906 - 12,000 6402-Telephone & Fax Charges - 293 - 384 - -
6416-Office Supplies/Expendable 2,495 690 2,532 1,594 1,700 2,532 6425-Vehicle Fuel, Supplies & Maint 23,489 11,566 23,841 4,497 10,000 25,271 6440-Contracted Services - - - 1,500 - -
6530-Conference/Training/Ed 9,176 12,460 9,313 14,277 14,277 9,313 6532-Maintenance/Other Supplies 129,368 8,422 131,308 61,338 131,308 200,500 Total 53-Materials & Services $166,905 $43,098 $174,628 $88,496 $157,285 $249,616 54-Interfund Charges
6903-Interfund Chg Cost Distrib - 130,678 - - - 130,678 6907-Interfund Chg Vehicle Replace 46,467 42,300 57,027 57,027 57,027 63,933 6908-Interfund Chg Vehicle Maint. 36,263 39,052 37,724 37,724 37,724 39,105 6920-Interfund Chg Computer Replace 2,450 2,450 2,450 2,450 2,450 - Total 54-Interfund Charges $85,180 $214,480 $97,201 $97,201 $97,201 $233,716 55-Functional Expenses
6552-Investigative Expenses - - - 107 - -
Total 55-Functional Expenses $0 $0 $0 $107 $0 $0
60-Capital Outlay
7000-Vehicles and Equipment - 24,052 - - - -
City of Madera | 2022/2023 Operating Budget 126
Measure K Sales Tax - Police
(10252000)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
7030-Facilities And Improvements 600,122 7,274 - 4,432 4,385 - Total 60-Capital Outlay $600,122 $31,326 $0 $4,432 $4,385 $0 63-Transfer Out
8200-Transfer Out 112,000 112,000 112,000 112,000 112,000 112,000 8210-Transfers Out/Debt Service 251 3,851 251 251 251 1,474 Total 63-Transfer Out $112,251 $115,851 $112,251 $112,251 $112,251 $113,474 Total Expenses $2,807,777 $2,373,667 $2,378,616 $2,335,018 $2,403,159 $2,632,795 Total 10252000-Measure K Sales Tax - Police
Net Surplus/(Deficit)
$14,343 $983,520 $465,032 $1,002,212 $1,084,152 $692,231 (10814460)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
38-Local Grnt &Donation
4559-Tire Amnesty Grant - - - 24,613 - -
Total 38-Local Grnt &Donation $0 $0 $0 $24,613 $0 $0
Total Revenues $0 $0 $0 $24,613 $0 $0
53-Materials & Services
6412-Advertising/Other 1,161 966 1,178 579 580 -
6440-Contracted Services 10,000 2,000 10,150 7,487 7,500 - 6532-Maintenance/Other Supplies 385 282 390 18 20 -
Total 53-Materials & Services $11,546 $3,248 $11,718 $8,084 $8,100 $0 Total Expenses $11,546 $3,248 $11,718 $8,084 $8,100 $0
Total 10814460-Tire Amnesty Grant Net
Surplus/(Deficit)
($11,546) ($3,248) ($11,718) $16,529 ($8,100) $0
2022/2023 Operating Budget | City of Madera 127
Tire Amnesty Grant

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Department Summary
The Fire Department’s goal is to protect lives, property, and the environment through fire suppression, emergency medical services, community risk reduction, public education, and emergency preparedness. The Fire Department's mission is to provide effective emergency response to the public in a safe, efficient, and cost-effective manner. The Department strives to protect life, property, and the environment, by delivering of innovative and efficient quality emergency management
services in our community.

The Fire Department is administered by the California
Department of Forestry and Fire Protection (CAL FIRE)
pursuant to a cooperative fire protection agreement. Policy direction remains with the Madera City Council. Fire
Department staff are CAL FIRE employees. CAL FIRE serves and safeguards the citizens and protects the property and
resources of California, and provides a multitude of emergency and non-emergency services to the community.

The Fire Department provides the following services:
▪ Fire suppression and prevention
▪ Deliver emergency medical services
▪ Rescue and public service assistance
▪ Fire menace standbys
2022/2023 Operating Budget | City of Madera 129
Fire Department
▪ Coordinate response support operations for natural
or man-made disasters
The City has continually been contracted with CAL FIRE since 1993 to provide fire protection services.

Responsibility
The Fire Department:
▪ Serve: We are committed to the safety and well-being
of the public and our employees.
▪ Collaborate: We build and maintain cooperative
relationships across the state and beyond to benefit
the public we serve.
▪ Protect: We integrate fire protection, natural
resource management, and fire prevention under a
single mission on behalf of the state and local
communities.

Key Accomplishments
Overview of accomplishments in FY 2021/22:
▪ Held the grand opening of Station 58.
▪ Trained all firefighters to truck operation level for the new ladder truck
▪ Implemented a firefighter cancer prevention
procedure to Improve the health and safety of our
firefighters.
▪ Purchased two Madera City Fire Department antique
fire engines from the Madera Historical Society.
▪ Set aside $200,000 for the Fire Apparatus
replacement fund.
▪ Purchased a Type 1 fire engine for $751,460 to be
delivered on January 2, 2023.
▪ Successfully mitigated 3,228 calls:
▪ 1,770 emergency medical calls
▪ 375 fires
▪ 343 motor vehicle accidents
▪ 126 assists to other agencies
▪ 499 fire alarm responses
▪ 125 public service assists (non-emergency
calls of service)
City of Madera | 2022/2023 Operating Budget 130
▪ 125 fire menace standbys (emergency calls
non-fire or medical)
▪ 60 hazardous material incidents
▪ Participated in the 2022 Fresno River clean-up,
including minimizing fuel for potential fires.

Recruited a hand crew comprised of 34 fire fighters to
eliminate overgrown brush.
▪ Added fitness centers to all three fire stations
▪ Repurposed former paramedic room, formerly
occupied by Pistoresi Ambulance, at Station 57
▪ Remodeled a bathroom and replaced natural grass
with synthetic turf at Station 56
Goals & Performance Measures
▪ Demolish the single family home adjacent to Station
56 and commission a site assessment for said station
▪ Identify a work plan to become compliant with Senate
Bill No. 1205
▪ Emphasize the prevention of fire and other peril
through effective code adoption and enforcement
activities in the city
▪ Complete a Request for Statement of Qualifications
(RFQ) to design for Station 56 remodel
▪ Work on improving Insurance Service Office (ISO) rate to a Class 3 Fire Department, creating cost savings for citizens and businesses of Madera on their insurance
policies
▪ In conjunction with the Police Department, research
and apply to state, federal, and private grant
programs to assist in funding Fire Department
operations
▪ Continue effective collaboration with community
groups to ensure coordination and integration with
local emergency response agencies
▪ Continue to provide effective fire and life safety
education to school-aged children in our community
▪ Increase funding for the Fire Engine Replacement
account from $200k per year to $490k
Department Fund Summary
The Fire Department is funded by the City’s General Fund and Measure K. Measure K is a .5% sales tax is used for public safety enhancements and is recorded in a separate fund within the General Fund. Revenues are divided by the Fire and Police Departments.

Department Staffing & Structure
The stations are staffed with three firefighters on duty per day.

A Battalion Chief supports the firefighters. It is worth noting 2022/2023 Operating Budget | City of Madera 131
(10202500)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
33-Charges for Services
4212-Fire Special Svs Fee 22,843 - 24,926 263 286 295
4247-Weed Abatement Fee 450 - 1,600 - - -
Total 33-Charges for Services $23,293 $0 $26,526 $263 $286 $295 38-Local Grnt &Donation
4301-Donations 2,500 - 2,508 - - -
Total 38-Local Grnt &Donation $2,500 $0 $2,508 $0 $0 $0 40-Interfund Charges
4346-Interfund Chg Cost Distributio 57,820 57,820 57,820 57,820 57,820 57,820 Total 40-Interfund Charges $57,820 $57,820 $57,820 $57,820 $57,820 $57,820 41-Rental Income
4167-Rents and Leases Income - 510 - 12,240 12,240 -
Total 41-Rental Income $0 $510 $0 $12,240 $12,240 $0
47-Gains & Proceeds
4671-Sale of Real and Personal Prop 4,300 - - - - -
Total 47-Gains & Proceeds $4,300 $0 $0 $0 $0 $0
48-Refunds
4659-Refunds and Reimbursements - 57,648 12,995 - - -
Total 48-Refunds $0 $57,648 $12,995 $0 $0 $0
Total Revenues $87,913 $115,978 $99,849 $70,323 $70,346 $58,115 53-Materials & Services
6401-Gas and Electric Utilities 31,678 35,250 33,550 43,097 43,100 40,000 6402-Telephone & Fax Charges 13,134 17,006 16,500 16,253 16,500 16,272 6415-Publications/Subscriptions 1,075 - 1,000 231 1,000 1,088 6416-Office Supplies/Expendable 6,703 3,533 2,000 2,001 2,000 2,176 6425-Vehicle Fuel, Supplies & Maint 92,715 87,941 95,000 72,591 95,000 103,360 6440-Contracted Services 29,038 1,125,592 3,869,006 3,701,975 3,869,006 4,038,377 6530-Conference/Training/Ed 13,575 9,136 10,000 8,368 8,400 10,880 6532-Maintenance/Other Supplies 30,916 43,233 60,000 68,713 60,000 65,280 6561-Miscellaneous Expenses - 1,731 - (20) - -
Total 53-Materials & Services $3,848,811 $4,180,073 $4,087,056 $3,913,209 $4,095,006 $4,277,433 54-Interfund Charges
6900-Interfund Chg Facility Maint. 43,427 41,584 43,427 43,427 43,427 43,427 6902-Interfund Chg Central Supply 3,132 3,370 3,132 2,721 3,132 3,132 6903-Interfund Chg Cost Distrib - - - - - -
6907-Interfund Chg Vehicle Replace 8,732 8,067 - - - -
6918-Interfund Chg Comp Maint 20,406 20,045 20,406 20,406 20,406 33,965 6920-Interfund Chg Computer Replace 4,315 4,315 4,315 4,315 4,315 9,078 Total 54-Interfund Charges $80,012 $77,381 $71,280 $70,869 $71,280 $89,602 58-Special Payments
6448-Bond/Loan Admin Fees - 785 - 3,000 3,000 -
6551-Expense/ Damaged Vehicle Ins - - - 40,773 - -
6560-Liability / Property Insurance 19,477 22,689 30,857 32,713 32,713 38,560 8000-Interest Expense 4,997 1,010 - - - -
8002-Lease Payment 146,135 74,556 - - - -
Total 58-Special Payments $170,609 $99,040 $30,857 $76,486 $35,713 $38,560 63-Transfer Out
8210-Transfers Out/Debt Service 2,935 14,041 2,935 2,935 2,935 11,628 8260-Transfer-Out CIP - - 6,197 - - -
Total 63-Transfer Out $2,935 $14,041 $9,132 $2,935 $2,935 $11,628 Total Expenses $4,102,367 $4,370,535 $4,198,325 $4,063,499 $4,204,934 $4,417,223 Total 10202500-Fire Net Surplus/(Deficit) ($4,014,454) ($4,254,557) ($4,098,476) ($3,993,176) ($4,134,588) ($4,359,108) City of Madera | 2022/2023 Operating Budget 132
Fire
(10262500)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
30-Taxes
4085-Measure K Revenue 2,695,756 3,095,136 2,775,115 3,111,155 3,263,943 3,316,026 Total 30-Taxes $2,695,756 $3,095,136 $2,775,115 $3,111,155 $3,263,943 $3,316,026 34-Interest
4162-Interest Income 68,397 34,853 - 33,754 26,088 9,000 Total 34-Interest $68,397 $34,853 $0 $33,754 $26,088 $9,000 48-Refunds
4659-Refunds and Reimbursements - - - 5,573 5,573 -
Total 48-Refunds $0 $0 $0 $5,573 $5,573 $0
Total Revenues $2,764,153 $3,129,989 $2,775,115 $3,150,482 $3,295,604 $3,325,026 53-Materials & Services
6401-Gas and Electric Utilities - - 13,500 - - 13,500
6402-Telephone & Fax Charges - 741 12,150 556 565 564
6415-Publications/Subscriptions 305 300 1,500 1,783 1,783 1,750 6416-Office Supplies/Expendable 2,040 470 1,575 1,558 1,575 1,632 6425-Vehicle Fuel, Supplies & Maint 12,839 22,250 46,768 38,222 46,768 50,880 6440-Contracted Services 19,410 5,938 1,581,602 6,202 6,152 2,019,189 6530-Conference/Training/Ed - 6,754 7,500 5,953 4,000 8,160 6532-Maintenance/Other Supplies 6,581 41,843 76,444 59,351 76,443 83,171 6561-Miscellaneous Expenses - - 4,350 3,436 4,000 4,733 Total 53-Materials & Services $41,175 $78,296 $1,745,389 $117,061 $141,286 $2,183,579 54-Interfund Charges
6907-Interfund Chg Vehicle Replace - 6,667 8,267 8,267 8,267 17,000 Total 54-Interfund Charges $0 $6,667 $8,267 $8,267 $8,267 $17,000 58-Special Payments
6449-Bond Cost of Issuance Fees (10,324) - - - - -
8000-Interest Expense 105,678 173,200 168,000 168,000 168,000 162,600 8001-Principal Payment 125,000 130,000 135,000 135,000 135,000 145,000 Total 58-Special Payments $220,354 $303,200 $303,000 $303,000 $303,000 $307,600 60-Capital Outlay
7000-Vehicles and Equipment 147,058 2,119 - 751,460 751,460 - 7030-Facilities And Improvements 5,746,272 1,173,935 487,599 237,275 14,305 - 7050-Construction/Infrastructure - 57 - - - -
Total 60-Capital Outlay $5,893,330 $1,176,111 $487,599 $877,250 $765,765 $0 Total Expenses $6,154,859 $1,564,274 $2,544,255 $1,305,578 $1,218,318 $2,508,179 Total 10262500-Measure K Sales Tax - Fire
Net Surplus/(Deficit)
($3,390,706) $1,565,715 $230,860 $1,844,904 $2,077,286 $816,847 2022/2023 Operating Budget | City of Madera 133
Measure K Sales Tax - Fire

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City of Madera | 2022/2023 Operating Budget 134
Department Summary
Public Works (PW) is one of the four divisions that cumulatively make up the Community Development Department.

The Public Works Department is responsible for maintaining and managing operations of the City’s public utility systems.

The Public Works Department is responsible for the
installation, maintenance, and repair of the City's water, sewer, and electrical conveyance systems.

Primary responsibilities also include maintaining the
Wastewater Treatment Plant and the Municipal Airport. Street repair and maintenance, street sweeping services, and flood control are included within the Public Works Department, as well as administrative functions related to solid waste and recycling activities.

Public Works is composed of the following Divisions:
▪ Streets and Storm Drainage
▪ Water and Sewer Collections
o Water Quality
o Water Conservation
o Wastewater Collection
▪ Wastewater Treatment
2022/2023 Operating Budget | City of Madera 135
Public Works Department
▪ Facilities and Electrical
▪ Administration
o Airports
Responsibility
Streets and Storm Drainage
▪ Provide maintenance and repair of street systems,
including pavement markings, pothole repair, alley
grading, and street signs
▪ Provide street sweeping services and annual leaf
cleanup program
▪ Partnered with contracted services to remove over
170 tons of refuse and trash from the riverbed
▪ Painting of traffic control identifiers on over 90 miles of roadway
▪ Oversee the contract of alley re-pavement and
maintenance
▪ Maintain storm drain systems, including cleaning of
drainage lines and inlets, basin maintenance, and
emergency flood responses
▪ Removal and cover up of graffiti throughout the city
▪ 11.2 miles of unpaved shoulder maintenance
Water and Sewer
▪ Deliver a continuous supply of clean, fresh water
throughout the City
▪ Provide routine maintenance of the City's 20
groundwater wells and approximately 200 miles of
water distribution pipelines
▪ Repair compromised water service lines and water
mains annually
▪ Promote water conservation through outreach and
customer rebate programs
▪ Ensure collection and delivery of wastewater to the
Wastewater Treatment Plant (WWTP)
▪ Provide routine maintenance of 5 sewer lift stations
Wastewater Treatment
▪ Operate and maintain the City of Madera’s
Wastewater Treatment Plant in a safe, reliable,
productive and cost-effective manner
▪ Ensure and maintain compliance with Regional Water
Quality Control Board’s Waste Discharge
Requirements
▪ (WDR) permit for all wastewater treatment and
disposal facilities
▪ Enforce the City of Madera’s Industrial Pretreatment
Program in conformance with City’s Legal Authority
and Code of Federal Regulations (CFR), Title 40, Part
503
▪ Protect public health and the environment by
providing wastewater treatment to all domestic and
industrial wastewater collected within our service
areas; ensure treated waters discharged back into the
environment meet or exceed the City’s Waste
Discharge Requirements permit limits and all other
applicable local, State and Federal requirements
▪ Promote safe work habits in the workplace through
increased employee involvement and participation in
in-house safety training, as well as through
participation in trade industry’s technical and
educational programs
▪ Implement capital improvement/repair plan to
continually improve and maintain mechanical
systems critical to the efficient operation of the
WWTP
Facilities and Electrical
▪ Provide routine maintenance to the City's buildings,
equipment, and facilities
▪ Maintain:
o Over 3,300 streetlights
City of Madera | 2022/2023 Operating Budget 136
o 196 Solar Street Lights
o 40 traffic signals
▪ Provide electrical installation, maintenance and
troubleshooting on all electrical components for the
city
▪ Responsible for the safe operation of the 19 water
wells, 5 sewer lift stations, and 23 storm drains
among other systems
▪ Maintain City owned buildings to make them more
user friendly, comfortable, and aesthetically
appealing
▪ Maintain the electrical operation of solar arrays at the Police Department, Youth Center and to a lesser
degree the WWTP.
▪ Maintain all operations and controls for machinery
and equipment for the WWTP. Including the pumps,
motors, motor control centers, Variable Frequency
Drives, programmable logic controllers,
instrumentation and SCADA integrated system
Administration (including the Airport)
The administration division has several responsibilities, as well as the added task of overseeing the airport. All calls for service originate with the administrative division and are then disseminated to the appropriate division.

Last year the administrative division contracted, with a private firm, the monitoring of backflow prevention devices. This has greatly simplified the process for consumers, while protecting the potable water supply to citizens. Thus far we have received positive feedback from the community, and it has greatly reduced staff time needed of backflow monitorization.

At the Municipal Airport, the City experienced the expansion of one of the larger hangers by over a 3rd of its original size.

Finally, the recent addition of a commercial flight school as added 14 planes at the airport has been a remarkable success.

Key Accomplishments
FY 2021/22 continued to bring challenges from the current pandemic. By following recommended public health
guidelines, the Public Works management team did an
excellent job ensuring limited exposure for team members, which as a result, allowed PW to fully operate without any disruption in service to the community. This includes all street sweeping operations, street maintenance, water and sewer services, and wastewater treatment operations.

Some examples of the day-to-day operations of Public Works includes:
▪ This year the team repaired north of 2,300 potholes,
or an increase of over 500 potholes from the previous
year, with over 50 tons of cold mix
▪ Over 3,200 miles of street sweeping was completed.

Street sweepers operate each weekday in the early
morning hours
▪ Installed Historic Route signs along old Highway 99
(aka Gateway, G Street)
▪ Removed over 600 yards of leaf and vegetation during
the annual leaf removal program
▪ Completed a beautification project at Town &Country
park entrances with drought tolerant landscaping
that are easy to care for
▪ The Safe and Clean team, a pilot program aimed at
beautifying the City,
o pressured washed more than 30,000 square
feet of pavement
o Was able to clean and mow all city owned
ponding basins and vacant city lots,
numbering over 20 locations. This is the first
time the city was able to clean all ponding
basins and vacant lots in recent history
▪ Cleaned and repaired 18 road shoulders
located throughout the city. The shoulders was
mowed, landscaped and repaired as needed and this
will continue
▪ Two separate alleys were paved in what is considered
high traveled areas
▪ In cooperation with Mid-Valley disposal, collected
1,988 tons of refuse, 167 tons of metal, 21 tons of e2022/2023 Operating Budget | City of Madera 137 waste, and a total of 3,294 tires during citywide
annual curbside cleanup
▪ Replaced approximately 130 water service lines and
repaired 111 service line leaks, and nearly 120-meter
leaks. Three of these leaks were classified as major
▪ Over 300 city owned backflows were tested and
repaired
▪ Approximately 25 fire hydrants were repaired and/or
replaced
▪ 142 house laterals were snaked for clogging and
186,685 linear feet were cleaned with the Vactor
▪ 6 sewer mains were repaired
▪ Complete the rebuild of Water Well No. 34, located at Papaya and Knox Streets
▪ Continued to work with Madera Irrigation District to
divert irrigation water into existing ponding basins
thereby improving our water recharge efforts
▪ Installed approximately 50 water meters
▪ Wastewater Treatment Plant operated without
interruption, processing over five million gallons a day ▪ WWTP is working with a consultant to convert the
plant to manage up to 10 million gallons per day of
wastewater (up from the current 7.1 MGD)
▪ Facilities team repaired 637 streetlights, and 65 traffic signal bulbs were replaced
▪ 10 traffic signal controllers were upgraded to better suit the increased traffic needs
▪ Installed protective barriers for protection from
COVID throughout all city buildings
▪ Upgraded all communication antennas at all city
facilities
▪ Re-lamp all downtown post top lights
▪ Replaced drinking fountains to ungraded bottle
fillers/drinking fountain for reduced water use
▪ Upgraded the wash station with new vacuum,
pressure washer and cement slab at the City’s
Corporation Yard
▪ Repaired the exterior plaster the Youth Center
▪ In December of 2019 the City of Madera approved a
contract more than $18 million for a comprehensive
energy savings project. The City contracted with
ENGIE Services U.S. Inc. to modify or install energy
improvements at 17 different city locations and
facilities. This project includes solar energy
production, HVAC improvement and overhaul,
electrical vehicle charging stations, LED lighting
retrofits and solar streetlights. Approximately 76
percent of the total cost is for solar power generation.

The facilities department was tasked to oversee the
operation to its completion, which occurred this last
year.
▪ Coordinated with multiple City departments and
other local agencies on Fresno River clean-up to
mitigate fire hazard due to overgrown vegetation.

Goals & Performance Measures
▪ Monitor and evaluate the effectiveness and efficiency of the delivery of services provided
▪ Beautification of the water wells
▪ Continued installation and maintenance of solar
streetlights throughout the City over the course of the next several years
▪ Streets Division will be overseeing and conducting
pavement crack seal throughout the City
▪ Wastewater Treatment Plant will continue the
process of increasing the Plant's capacity to process
10 million gallons of solid waste per day
▪ Continue coaching, training, and managing
employees to provide an opportunity to succeed in
their positions, while at the same time gaining the
knowledge and experience necessary to help them
pass the State required certification tests at WWTP
▪ Facilities Division will continue to convert the City into more reliance on green energy
City of Madera | 2022/2023 Operating Budget 138
▪ Continue with beautification projects lead by the Safe and Clean team
Department Fund Summary
The Public Works Department is comprised of numerous
budgets across seven different funds:
▪ Streets/Graffiti (General Fund)
▪ Water Fund
▪ Sewer Fund (Sewer and WWTP)
▪ Airport Fund
▪ Drainage Fund
▪ Solid Waste and Recycling Fund
▪ Facilities (Internal Service Fund)
The following is a summary of each:

Streets/Graffiti
The Streets and Graffiti budgets fall within the General Fund.

Gas Tax and Measure T are the two main revenue sources for each of these budgets. Recently, this team was awarded
$25,000 to purchase paint via the Community Development Block Grant.

Water Fund
The Water Fund is funded by user rate revenue. There are several budgets within the Water Fund: Water Maintenance, Water Quality, Water Conservation, and Water Capital Outlay.

Sewer Fund
The Sewer Fund is also funded by user rate revenue. Within the Sewer Fund are several budgets: Sewer Maintenance,
Wastewater Treatment Plant, and Sewer Capital Outlay.

Airport Fund
The Airport Fund is funded by several revenues: hangar and tie down rental fees, fixed based operator land leases, and agricultural land leases. The Airport Fund has both a
maintenance budget, as well as a capital outlay budget. Capital projects are largely funded by the Federal Aviation
Administration.

Drainage Fund
The Drainage Fund is funded by user rate revenue. It is broken into three budgets: Drainage Capital Outlay, Drainage
Operations, and Drainage Flood Control.

Solid Waste and Recycling Fund
The Solid Waste Fund is funded by user rate revenue. Within this fund are several budgets: Solid Waste Disposal, Street Cleaning, and Tire Cleanup. There are also numerous small budgets that represent various CalRecycle grants the City receives from the state for recycling programs.

Facilities
Facilities is an Internal Service Fund. It receives Gas Tax revenue to offset the cost of maintaining streetlights and traffic signals. The remainder of the costs are then split proportionately throughout each department in the City.

Budget Summary
▪ For budget details for the following, please refer to “Enterprise Revenues” section of this report.
▪ For budget details for the following, please refer to “Special Revenues” section of this report.
▪ For budget details for the following, please refer to “Interfund Revenues” section of this report.

Department Staffing & Structure
Refer to organizational chart.
2022/2023 Operating Budget | City of Madera 139
(10203010)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
37-State Grants
4491-Proposition 1B-Cal OES - 150,000 - - - -
Total 37-State Grants $0 $150,000 $0 $0 $0 $0
40-Interfund Charges
4346-Interfund Chg Cost Distributio 120,000 120,000 120,000 120,000 120,000 120,000 Total 40-Interfund Charges $120,000 $120,000 $120,000 $120,000 $120,000 $120,000 47-Gains & Proceeds
4671-Sale of Real and Personal Prop 8,385 - - - - -
Total 47-Gains & Proceeds $8,385 $0 $0 $0 $0 $0
48-Refunds
4659-Refunds and Reimbursements 23,027 4,085 6,953 6,448 6,450 6,158 Total 48-Refunds $23,027 $4,085 $6,953 $6,448 $6,450 $6,158 49-Transfers In
4355-Transfer-In 2,054,478 1,929,655 2,054,478 1,596,741 2,054,478 2,591,233 Total 49-Transfers In $2,054,478 $1,929,655 $2,054,478 $1,596,741 $2,054,478 $2,591,233 Total Revenues $2,205,890 $2,203,740 $2,181,431 $1,723,189 $2,180,928 $2,717,391 50-Salaries & Benefits
5000-Salaries / Full-Time 409,598 351,472 427,785 394,540 393,638 456,823 5005-Salaries / Part-time 6,019 - - 214 215 -
5100-Salaries / Overtime 6,824 7,343 16,150 4,803 4,803 10,000 5105-Salaries - Leave Payout 15,280 4,188 13,185 2,993 2,993 - 5110-Salaries/Uniform Pay 2,235 1,610 1,239 2,235 2,235 2,042 5300-Public Employees Retirement Sy 48,110 43,515 51,554 46,670 46,670 51,916 5302-Long Term Disability Insurance 1,402 1,096 1,423 973 974 1,142 5303-Life Insurance Premiums - - 646 538 537 607
5304-Workers Compensation Insurance 42,972 37,182 39,958 42,112 42,020 46,201 5305-Medicare Tax- Employer's Share 6,706 5,551 6,723 6,263 6,250 7,155 5306-Unfunded Accrued Liability 71,360 72,837 93,269 93,601 93,601 101,099 5307-Deferred Comp/Part-Time 226 - - - - -
5308-Deferred Compensation/Full-tim 16,645 15,467 17,816 16,148 16,150 20,391 5309-Unemployment Insurance - 22 1,631 1,667 1,650 1,399 5310-Section 125 Benefit Allow. 138,568 128,503 146,731 141,168 141,170 180,486 Total 50-Salaries & Benefits $769,953 $672,687 $818,110 $753,925 $752,906 $879,261 53-Materials & Services
6402-Telephone & Fax Charges 2,909 3,122 2,952 2,122 2,200 2,124 6416-Office Supplies/Expendable 1,537 1,618 1,560 1,573 1,550 1,600 6425-Vehicle Fuel, Supplies & Maint 20,281 16,319 28,000 51,748 52,000 54,853 6440-Contracted Services 308,555 276,494 242,000 275,546 280,000 416,200 6530-Conference/Training/Ed 1,598 1,405 7,000 5,775 5,800 8,000 6532-Maintenance/Other Supplies 306,905 82,322 319,000 164,079 223,300 325,000 Total 53-Materials & Services $641,785 $381,280 $600,512 $500,843 $564,850 $807,777 54-Interfund Charges
6900-Interfund Chg Facility Maint. 13,365 13,610 13,365 13,365 13,365 13,365 6902-Interfund Chg Central Supply 9,150 5,700 9,150 12,491 12,500 - 6903-Interfund Chg Cost Distrib 4 44,401 4 - - 44,401
6907-Interfund Chg Vehicle Replace 123,869 97,913 124,189 124,189 124,189 129,622 6908-Interfund Chg Vehicle Maint. 135,559 113,889 141,372 141,372 141,372 142,402 6918-Interfund Chg Comp Maint 29,079 28,564 29,079 29,079 29,079 46,701 6920-Interfund Chg Computer Replace 6,248 6,248 6,248 6,248 6,248 12,482 6924-Interfund Chg Motor Rental - - 946 946 946 1,167
Total 54-Interfund Charges $317,274 $310,325 $324,353 $327,690 $327,699 $390,140 55-Functional Expenses
6533-Street Signs 16,744 14,074 30,000 13,257 29,000 40,000 Total 55-Functional Expenses $16,744 $14,074 $30,000 $13,257 $29,000 $40,000 City of Madera | 2022/2023 Operating Budget 140
PW - Streets
(10203010)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
58-Special Payments
6560-Liability / Property Insurance 5,565 6,483 8,816 9,347 9,347 11,017 Total 58-Special Payments $5,565 $6,483 $8,816 $9,347 $9,347 $11,017 60-Capital Outlay
6610-Contingency - - 575,000 372,985 575,000 75,000
7000-Vehicles and Equipment 3,940 - - - - -
7050-Construction/Infrastructure - 361,152 - - - 536,755 Total 60-Capital Outlay $3,940 $361,152 $575,000 $372,985 $575,000 $611,755 63-Transfer Out
8200-Transfer Out - - - - - -
8260-Transfer-Out CIP - - 151,755 - - -
Total 63-Transfer Out $0 $0 $151,755 $0 $0 $0
Total Expenses $1,755,261 $1,746,001 $2,508,546 $1,978,047 $2,258,802 $2,739,950 Total 10203010-PW - Streets Net Surplus/
(Deficit)
$450,629 $457,739 ($327,115) ($254,858) ($77,874) ($22,559) 2022/2023 Operating Budget | City of Madera 141
(10203011)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
50-Salaries & Benefits
5000-Salaries / Full-Time - - - 1,649 1,650 -
5005-Salaries / Part-time - - 89,045 43,165 43,165 61,761 5100-Salaries / Overtime - - - 171 171 -
5304-Workers Compensation Insurance - - 8,014 4,375 4,375 5,365 5305-Medicare Tax- Employer's Share - - 1,340 677 677 929 5307-Deferred Comp/Part-Time - - 3,339 1,687 1,687 2,316 5309-Unemployment Insurance - - 175 663 663 147
Total 50-Salaries & Benefits $0 $0 $101,913 $52,387 $52,388 $70,518 Total Expenses $0 $0 $101,913 $52,387 $52,388 $70,518
Total 10203011-PW Safe & Clean Initiative Net
Surplus/(Deficit)
$0 $0 ($101,913) ($52,387) ($52,388) ($70,518)
PW - Safe & Clean Team
City of Madera | 2022/2023 Operating Budget 142
(10203020)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
40-Interfund Charges
4346-Interfund Chg Cost Distributio 60,000 60,000 60,000 60,000 60,000 60,000 Total 40-Interfund Charges $60,000 $60,000 $60,000 $60,000 $60,000 $60,000 48-Refunds
4659-Refunds and Reimbursements - 5,236 - - - -
Total 48-Refunds $0 $5,236 $0 $0 $0 $0
49-Transfers In
4355-Transfer-In 84,000 84,000 84,000 84,000 84,000 84,000 Total 49-Transfers In $84,000 $84,000 $84,000 $84,000 $84,000 $84,000 Total Revenues $144,000 $149,236 $144,000 $144,000 $144,000 $144,000 50-Salaries & Benefits
5000-Salaries / Full-Time 979 - 42,690 45,790 45,790 46,587 5100-Salaries / Overtime 934 3,413 2,500 3,273 3,273 4,000 5105-Salaries - Leave Payout 9,328 - - 1,023 - -
5110-Salaries/Uniform Pay 250 200 200 200 200 200
5300-Public Employees Retirement Sy 5,867 5,467 6,269 6,364 6,364 6,416 5302-Long Term Disability Insurance 156 129 129 128 128 129 5303-Life Insurance Premiums 68 59 58 58 57 59
5304-Workers Compensation Insurance 100 36 4,067 4,910 4,806 4,746 5305-Medicare Tax- Employer's Share 14 4 681 751 739 751 5306-Unfunded Accrued Liability 9,593 10,510 12,538 14,538 14,538 15,713 5308-Deferred Compensation/Full-tim 1,723 1,640 1,753 1,780 1,780 2,044 5309-Unemployment Insurance 210 133 141 118 118 118
5310-Section 125 Benefit Allow. 21,636 17,553 17,595 12,728 12,728 16,142 Total 50-Salaries & Benefits $99,262 $85,811 $88,621 $91,661 $90,521 $96,905 53-Materials & Services
6425-Vehicle Fuel, Supplies & Maint 5,500 5,936 7,000 16,249 17,000 17,224 6532-Maintenance/Other Supplies 6,175 13,300 12,000 6,130 12,000 25,000 Total 53-Materials & Services $11,675 $19,236 $19,000 $22,379 $29,000 $42,224 54-Interfund Charges
6902-Interfund Chg Central Supply 1,622 77 1,622 104 104 - 6903-Interfund Chg Cost Distrib - 5,639 - - - -
6907-Interfund Chg Vehicle Replace 5,225 14,479 7,867 7,867 7,867 7,868 6908-Interfund Chg Vehicle Maint. 6,327 28,996 7,332 7,332 7,332 7,424 Total 54-Interfund Charges $13,174 $49,191 $16,821 $15,303 $15,303 $15,292 63-Transfer Out
8200-Transfer Out - - - - - -
Total 63-Transfer Out $0 $0 $0 $0 $0 $0
Total Expenses $124,111 $154,238 $124,442 $129,343 $134,824 $154,421 Total 10203020-Graffiti Abatement Net
Surplus/(Deficit)
$19,889 ($5,002) $19,558 $14,657 $9,176 ($10,421)
PW - Graffiti Abatement
2022/2023 Operating Budget | City of Madera 143
Department Summary
The Planning Department is one of the four departments that cumulatively make up the Community Development
Department of the City.

The Planning Department provides professional advice to City Council, Planning Commission, residents, businesses, and developers regarding policies that guide the physical
development of the community. The Department is
responsible for updating and maintaining the General Plan, specific plans, zoning ordinance and development-related policy documents. It is also responsible for processing various land use, zoning, subdivision, design, sign applications, and hearing processes. Planning staff is available Monday through Friday to answer general questions regarding growth and development of the City, and to explain permit review
requirements.

The budget year exemplified an extremely challenging period for the Planning Department. The year brought on changes in Department personnel al staff during a time of unprecedent growth and development interest in the community. In
meeting these challenges, the Department relied upon the extraordinary efforts of staff (Planning Manager, Associate Planner, Assistant Planner, Administrative Assistant and a Planning Assistant on loan from the Parks and Recreation Department during the first 6 months of the previous fiscal year) and by retaining contract planners and consultants to perform planning and environmental services in order to the City of Madera | 2022/2023 Operating Budget 144
Planning Department
meet expectations of the City Council, the citizens and business of the City and that of the development community.

Responsibility
The Planning Department is responsible for three distinct planning disciplines:
▪ Ministerial Permits: Processing of site plan reviews, sign permits, temporary use permits, zoning
administrator permits, home business occupational
permits and other non-discretionary permits.
▪ Current Development: Includes, use permits, precise
plans, variances, parcel maps, tentative subdivision
maps, vacation and abandonment of public right-ofway, zoning administrative permits, rezones, general plan amendments, and ordinance amendment
requests, all of which require the discretionary
approval of the Planning Department, the Planning
Commission and/or City Council.
▪ Long Range Planning: Includes the maintenance or
preparation of the City’s General Plan and its
elements, including annual housing program
implementation reports required by the California
Department of Housing and Community
Development, annexations, specific plans, master
plans, design guidelines and other documents specific
to the future vitality of the City.

A primary function of the Department is to serve as a
liaison to the Planning Commission. The Department also:
▪ Provides exemplary customer service to the citizens
of Madera, including at the Planning counter, over the
phone, in the field, and via email.
▪ Provides dedicated service to the development
community, including implementation of the
Community Development Department's Project
Manager Program.
▪ Implements the City’s General Plan, the various
specific plans of the City and Zoning Ordinance.
▪ Processes land division entitlements in conformance
with the Subdivision Map Act.
▪ Provides plan check reviews of new and remodeled
residential, commercial, industrial and public
buildings for compliance with state building codes as
well for compliance with project conditions of
approval.
▪ Provides site inspection of new/remodeled
commercial, industrial and public buildings to ensure
development conforms with project conditions of
approval.
▪ Provides interdepartmental support with the
preparation of environmental review and
documentation for Capital Improvement Program
projects as well as for state and federal grant funded
programs and projects.
▪ Provides Geographic Information Systems (e.g., maps
and data) support to multiple City departments.
▪ Provides intellectual support to all departments via
preparation of a myriad of deliverables ranging from
park design and placement, street landscaping,
cannabis industry research, preparation of a
development impact fee update assessment
telecommunication ordinance, and spatial analysis
regarding infrastructure placement.

Key Accomplishments
▪ Planning implemented procedures allowing full
utilization of its services following the close of City offices to the public due to the pandemic. Customers
were able to conduct all typical aspects of their needs including the submittal, review and processing of
development and entitlement applications digitally.

These services continued unabated even as Planning
successfully migrated staff from their office in City
Hall to temporary quarters at Public Works as well as
their homes through the use of remote computer
connections. This service model now exists as an
available accommodation to staff should this be
needed again or simply to provide additional methods
to maximize office space efficiency and utilizing
staffing resources from remote locations.
▪ Successfully amended the City Planning and Zoning
Code to permit the cultivation, processing,
manufacturing, testing, distribution and the sale of
cannabis and cannabis products in certain zoning
districts consistent with the Cannabis Regulatory
Ordinance. Collaborated with the Administration
Department in the preparation of the Cannabis
Regulatory Ordinance.
2022/2023 Operating Budget | City of Madera 145
Overview of entitlement accomplishments in FY 2021/22:

Type # of
Applications
Right-of-Way Abandonment 2
Annexation 5
Conditional Use Permit 23
CEQA/NEPA Environmental
Review Assessment 32
General Plan Amendment 5
Home Occupational Permit 80
Lot Line Adjustment 2
Ordinance Text Amendment 2
Precise Plan 7
Preliminary Project Review 26
Prezone / Rezone 8
Sign Permit 64
Site Plan Review 51
Tentative Parcel Map 10
Tentative Subdivision Map 6
Temporary Use Permit 26
Variance 5
Zoning Administrator Permit 5
Entitlement Approvals Included:
▪ Completion of the Village D (Villages at Almond
Grove) Specific Plan, General Plan text and land use
map amendments, pre-zoning and annexation of
1,900 acres into the City, and certification of the
supportive environmental impact report (EIR).
▪ Nine-acre, 144,300 Square Foot Multi-Tenant Flexspace Industrial Warehouse Project with the design capacity of serving up to 74 tenants.
▪ State of the art agriculture cold storage warehouse
buildings with a combine total of 500,000 square feet
on 30 acres in the Airport Industrial Park. Project will be constructed in two phases and will include
extending Condor Drive north of Aviation Drive.
▪ Multiple tentative subdivision projects with a
combined total of over 5,400 single family residential
lots.
▪ Several multi-family apartment complexes providing
a combined total of nearly 300 units. Each apartment
complex will provide on-site complementary
community center and recreation areas.
▪ In-N-Out Burger restaurant and drive-thru at the
northeasterly corner of The Commons at Madera Fair
Shopping Center.
▪ Dutch Bros Coffee drive-thru at the Vallarta
Supermarket Center.
▪ Expansion of the Madera Ford Dealership to include
36,220 square foot vehicular service and
maintenance building.
▪ New and expanded commercial developments –
financial / banking, restaurants, automotive repair,
drive-thru coffee house, medical and dental offices,
professional offices, beauty salons, car wash, service
stations.

Active Planning Projects:
▪ Telecommunication Ordinance
▪ Central Valley Hotel – A 5-Story, 94 Room Hotel
▪ Carmel Homes Phase IV - 226 Single Family
Subdivision
▪ Pecan Stadium Links Ranch - 214 Single-Family Unit
Subdivision
▪ Home Ranch V - 42 Unit Townhome Subdivision
▪ West Pecan Avenue 108 Unit Multi-Family Residential
Development
Non-entitlement project tasks:
▪ Collaborated with outside agencies through the
entitlement process of various commercial and
residential projects.
▪ Assisted the Engineering Department with the
preparation of CEQA and/or NEPA environmental
documentation on several CIP projects.
▪ Completed numerous GIS projects in support of City
departments, including mapping efforts on topics
ranging from Council District realignment to transit
route Dial-a-Ride mapping to airport land use
City of Madera | 2022/2023 Operating Budget 146
compatibility mapping to General Plan Land Use and
Zoning District Mapping.

Goals & Performance Measures
▪ Continue to provide exemplary customer service to
all segments of the population.
▪ Collaborate wherever possible with other
departments to maximize the value of staff.
▪ Enter into an agreement with a strong consultant, to
assist with the preparation and adoption of the North
Madera Master Plan.
▪ Enter into an agreement with a consultant to assist
with the preparation, adoption and certification of
the Housing Element Update.
▪ Continue partnerships and collaboration with outside
agencies and organizations with the preparation,
adoption and implementation of ordinances, plans,
and policies.
▪ Maintain the highest standards for the timely
processing of planning entitlements, assuring that all
applications are processed within suitable
timeframes and scheduled to the earliest possible
Planning Commission.
▪ Provide training opportunities for both staff and the Planning Commission, including attendance at the
League of California Cities Planning Commissioners
Conference and at the American Planning Association
Conference.
▪ Continue efforts related to the adoption of updated
zoning ordinance and the associated update of the
Official Zoning Map of the City.
▪ Respond proactively to the direction of the Council,
Planning Commission, and the City Manager to
positively influence the betterment of the
community.
▪ Assist with the preparation of a Development Impact
Fee workshop before the Council.

Department Staffing & Structure
The Planning Department has 5 budgeted positions, 3 of which are filled. The Department is currently seeking to fill the Senior and the Associate Planner/Assistant Planner position. Should the Department continue to receive the volume of land use entitlement applications it received the previous fiscal year, the Department may continue to rely on the services of
contract planners and/or planning and environmental
consultant firms to perform planning and zoning entitlements, and environmental review and report preparation as directed by the Planning Department.
2022/2023 Operating Budget | City of Madera 147
(10204100)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
33-Charges for Services
4137-New Projects - - - 114,548 - -
4231-Sale of Maps and Publications - - 50 - - -
4249-Zoning/Land Use/Annex Fees (1,236) - 200,000 311,596 311,600 200,000 Total 33-Charges for Services $207,051 $197,485 $200,050 $426,144 $311,600 $200,000 48-Refunds
4657-Miscellaneous Revenue 10 1,345 3,760 25 25 25
4659-Refunds and Reimbursements - - - 4,025 4,025 -
Total 48-Refunds $10 $1,345 $3,760 $4,050 $4,050 $25
Total Revenues $207,061 $198,830 $203,810 $430,194 $315,650 $200,025 50-Salaries & Benefits
5000-Salaries / Full-Time 226,895 272,039 329,406 301,332 301,055 372,541 5005-Salaries / Part-time - - - 4,056 4,056 17,472
5100-Salaries / Overtime 36 - 2,500 9,967 9,970 10,000
5105-Salaries - Leave Payout 19,187 3,604 5,864 3,031 3,030 - 5200-Salaries - Auto & Expense Allo - - - - - -
5300-Public Employees Retirement Sy 19,377 32,868 35,898 34,000 33,972 38,557 5302-Long Term Disability Insurance 7 16 940 1,162 1,161 1,014 5303-Life Insurance Premiums 178 333 358 338 338 331
5304-Workers Compensation Insurance 321 469 29,872 31,696 31,669 36,727 5305-Medicare Tax- Employer's Share 38 56 4,935 4,745 4,742 5,897 5306-Unfunded Accrued Liability 28,846 54,769 37,702 64,961 64,961 69,375 5307-Deferred Comp/Part-Time 2,388 - 2,511 152 152 655
5308-Deferred Compensation/Full-tim 74 59 9,298 8,070 8,070 10,591 5309-Unemployment Insurance 984 1,306 926 1,098 1,097 903 5310-Section 125 Benefit Allow. 45,133 66,885 65,448 71,212 71,212 80,538 Total 50-Salaries & Benefits $390,396 $484,334 $525,658 $535,820 $535,485 $644,601 53-Materials & Services
6402-Telephone & Fax Charges 2,914 5,996 2,958 3,864 3,858 3,858 6405-Copier Lease/Paper Charges 2,137 2,002 2,300 1,659 2,300 1,750 6411-Advertising/Bids and Notices 8,425 14,435 13,000 26,434 27,000 30,000 6414-Professional Dues 727 99 1,500 992 1,000 2,500
6415-Publications/Subscriptions 581 1,223 1,000 8 50 1,500 6416-Office Supplies/Expendable - 76 11,400 3,321 3,500 10,000 6418-Postage / Other Mailing Charge 1,676 1,714 3,000 3,458 3,500 4,000 6419-Food - - - - - 2,500
6440-Contracted Services 1,942 153,844 550,159 491,658 450,000 - 6451-Bank Service Charges 1,105 1,853 1,138 986 1,138 - 6530-Conference/Training/Ed 5,516 3,322 10,000 3,077 10,000 20,000 Total 53-Materials & Services $26,722 $187,888 $596,455 $522,693 $502,346 $76,108 54-Interfund Charges
6900-Interfund Chg Facility Maint. 11,155 11,359 11,155 11,155 11,155 11,155 6902-Interfund Chg Central Supply 228 152 228 152 200 - 6903-Interfund Chg Cost Distrib - 31,570 - - - 31,570
6918-Interfund Chg Comp Maint 26,236 25,772 26,236 26,236 26,236 22,643 6920-Interfund Chg Computer Replace 5,619 5,619 5,619 5,619 5,619 6,052 6924-Interfund Chg Motor Rental 1,047 - 800 800 800 857 Total 54-Interfund Charges $44,285 $74,472 $44,038 $43,962 $44,010 $72,277 60-Capital Outlay
6447-Cap/Master/Other Plan Updates 9 - - - - 300,000
Total 60-Capital Outlay $9 $0 $0 $0 $0 $300,000
63-Transfer Out
8200-Transfer Out - - - - - -
Total 63-Transfer Out $0 $0 $0 $0 $0 $0
Total Expenses $461,412 $746,694 $1,166,151 $1,102,475 $1,081,841 $1,092,986 Total 10204100-Planning Net Surplus/(Deficit) ($254,351) ($547,864) ($962,341) ($672,281) ($766,191) ($892,961) City of Madera | 2022/2023 Operating Budget 148
Planning
Department Summary
The Building Division is one of the four divisions that cumulatively make up the Community Development
Department.

The Building Division ensures the safe occupancy of buildings by verifying construction compliance with building and fire codes, which is achieved through the application and
enforcement of State laws and City ordinances governing the construction, use, and maintenance of structures on private and public property. In this capacity, the Building Division administers federal, state, and municipal regulations regarding architectural compliance, structural stability, seismic safety, electrical, mechanical, plumbing, disabled access, energy conservation, green building, and tenant protection during construction.

Services provided by the division include public counter permitting operations, plan reviews, inspections, and
maintenance of permit and construction records.
2022/2023 Operating Budget | City of Madera 149
Building Department
Responsibility
The Building Division is responsible for reviewing all activities associated with on-site construction projects. It administers the building permit process, which includes the submittal of building plans, subsequent plan check for compliance with City and State building code requirements, and the issuance of certificates of occupancy. The typical timing of this process varies. Plan review times for expedited projects range between 2-3 weeks, whereas typical projects range between 4-6 weeks.

The City’s Interim Fire Marshal acts as a consultant to the division and performs plan check reviews and field inspections to ensure compliance with California Fire Code.

Projects that may require a building permit include new construction, remodels, modifications to existing plumbing and/or electrical systems, and heavy mechanical equipment (heating, ventilation, and air conditioning systems).

Certain types of construction and installation projects that do not require a building permit include:
▪ Any structure less than 120 square feet without
plumbing or electrical work
▪ Surface treatments (paint, tile, etc.)
▪ On-site concrete work, not in an accessible path
▪ Fences that do not require footings
The Permitting Process
▪ Over-the-counter: These permits are common for
single-family homeowners and are completed with
relative ease saving the customer time. Common
permits that do not require a plan check include
water heater replacements, re-roofs, electrical
service upgrades, window replacement, and HVAC
replacements.
▪ Plan Check: More complex permits that require
plans, such as new commercial/industrial buildings,
new homes, tenant improvements, or extensive
house remodels. As part of this process, applicants
submit plans identifying proposed improvements.

Staff reviews the plans for compliance with state
building codes to ensure that minimum codes are
met.
▪ Inspections: The building division has a 24-hour
inspection request line. Inspections requested prior
to 6:00 pm are completed the next business day.

Key Accomplishments
Overview of accomplishments in FY 2021/22:
▪ The Building Division was active in issuing 3,010
building permits with a total valuation of over $1.7
million.
▪ The Building Division has strived to meet its goals by conducting inspections to ensure compliance with
governing codes, tracking permits and inspections
and posting information to the City’s website. All of
this while providing exemplary customer service.

Notable projects include:
▪ Full Throttle Suspension and the adjacent Building B
have continued progress and are nearing
completion.
▪ Sugarpine Village – 5 Buildings including a
Community Center was given certificate of
occupancy.
▪ Ready Roast has completed an interior
reconstruction and commenced a new addition to
the plant.
▪ One new airplane hangar and an expansion of the
Madera Jet Center.
▪ DMP, KB Homes and K Hovanian Homes all
completed a significant portion of their remaining
lots.
▪ Boot Barn opened a new retail outlet – certificate of occupancy was issued.
▪ The Veterans and Multi-Family projects in
Downtown were issued temporary occupancy and
certificate of occupancy should be granted prior to
end of the fiscal year.

City of Madera | 2022/2023 Operating Budget 150
Goals & Performance Measures
▪ Prepare for adoption of the 2022 California Codes.

The Building Department will continue to minimize
local amendments to the code.
▪ Ensure compliance with codes for the construction,
use, and occupancy of buildings and their affiliated
components.
▪ Continue to provide exemplary customer service and
foster great rapport with clientele
▪ Track issuance of permits, inspections, and
certificates of occupancy
▪ Continue to build a strong relationship between
departments and outside agencies
▪ Explore opportunities to further modernize and
streamline operations, including the efficient
digitization of building plan prints
▪ Respond to 100 percent of building permit field
inspection on a next-business day basis. We have
managed to meet this goal and it will continue to be
our standard of care.
▪ Reduce the plan check review period from 4-6 weeks
to 3 weeks for 75 percent of all plans. Due to a huge
surge in permit activity this did not occur but we are
continuing our efforts in this regard.
▪ Reduce the back-check process from 2 weeks to 8
business days for 50 percent of back checks. Due to a
huge surge in permit activity this did not occur but we are continuing our efforts in this regard.

Annual Inspections
The following table highlights the number of inspections and inspection stops.

Workload Indicators
2020/21 2021/22
Building Inspections 16,331 20,369
Inspection Stops 5,933 6,520
Department Fund Summary
The Building Division has five budgeted positions, of which four are currently filled. The City also hired a part-time building inspector to assist and a contracted Fire Consultant that conducts review of plans for compliance with both the
California Fire Code and the Building Code.
2022/2023 Operating Budget | City of Madera 151
(10204200)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
31-Licenses & Permits
4100-Permit Fees - Oversize Permits 1,746 51,550 1,755 68,701 68,724 50,000 4104-Permits/Fire 114,944 124,170 115,518 123,038 123,150 110,000 4105-Permits/Building 850,644 1,219,114 1,000,000 842,664 845,772 900,000 4106-Permits/Electrical 23,912 41,226 24,032 34,560 34,896 27,500 4108-Permits/Mechanical 20,118 11,074 20,219 16,574 16,574 17,500 4109-Permits/Plumbing 16,209 16,418 16,290 19,766 19,840 17,500 4119-SMIP/City Share (54) 121 (54) 238 238 200
4120-SB1473/City Share (31) (2) (31) - - -
4121-SB1186/City Share/Bldg 3,134 5,536 3,150 12,009 12,009 - Total 31-Licenses & Permits $1,030,622 $1,469,207 $1,180,879 $1,117,550 $1,121,203 $1,122,700 32-Fines & Forfeiture
4208-Late Payment/Other Penalty 29,106 25,949 29,251 23,981 23,981 20,000 Total 32-Fines & Forfeiture $29,106 $25,949 $29,251 $23,981 $23,981 $20,000 33-Charges for Services
4103-Revenue/Energy Regulation Fees 19,575 28,925 20,000 19,825 19,900 18,000 4222-Overtime Fees 89,898 66,907 65,000 119,920 119,920 75,000 4225-Revenue/Plan Archival Fees 19,784 21,740 18,000 23,693 23,715 18,000 4226-Plan Check Fees 308,313 357,483 280,000 448,397 448,720 350,000 Total 33-Charges for Services $437,570 $475,055 $383,000 $611,835 $612,255 $461,000 48-Refunds
4657-Miscellaneous Revenue 49,421 3,312 4,000 2,306 2,308 2,500 4659-Refunds and Reimbursements - 1,003 - 93 93 -
Total 48-Refunds $49,421 $4,315 $4,000 $2,399 $2,401 $2,500 Total Revenues $1,546,719 $1,974,526 $1,597,130 $1,755,765 $1,759,840 $1,606,200 50-Salaries & Benefits
5000-Salaries / Full-Time 3,730 4,128 356,477 307,721 307,453 338,649 5005-Salaries / Part-time - - - 4,039 4,040 30,184
5100-Salaries / Overtime 266 577 1,500 3,134 3,134 5,000 5105-Salaries - Leave Payout 8,483 2,740 4,732 17,733 15,570 - 5110-Salaries/Uniform Pay 250 250 500 500 500 500
5200-Salaries - Auto & Expense Allo - - - - - -
5300-Public Employees Retirement Sy 36,288 38,981 44,367 38,911 38,884 39,372 5302-Long Term Disability Insurance 13 13 1,181 997 996 897 5303-Life Insurance Premiums 339 343 390 338 338 341
5304-Workers Compensation Insurance 602 422 32,219 32,913 32,664 34,258 5305-Medicare Tax- Employer's Share 4,498 4,505 5,466 5,209 5,175 5,671 5306-Unfunded Accrued Liability 56,363 69,323 73,667 81,686 81,686 87,956 5307-Deferred Comp/Part-Time - - - 179 180 1,132
5308-Deferred Compensation/Full-tim 7,103 7,413 10,004 9,144 9,144 10,251 5309-Unemployment Insurance 840 690 900 1,011 1,010 931 5310-Section 125 Benefit Allow. 37,925 45,152 56,062 47,845 47,845 69,422 Total 50-Salaries & Benefits $477,040 $499,947 $587,465 $551,360 $548,619 $624,564 53-Materials & Services
6402-Telephone & Fax Charges 5,005 6,057 5,000 6,359 6,400 6,204 6405-Copier Lease/Paper Charges - - - 181 - 1,250
6414-Professional Dues - 265 1,000 2,185 2,200 1,800
6415-Publications/Subscriptions 5,456 2,827 3,000 7,273 7,400 7,000 6416-Office Supplies/Expendable 3,145 3,767 4,500 11,426 11,500 6,000 6418-Postage / Other Mailing Charge 527 1,252 1,500 1,098 1,500 1,500 6425-Vehicle Fuel, Supplies & Maint 2,327 2,699 3,500 3,866 3,800 4,098 6440-Contracted Services 261,415 278,316 290,000 368,682 369,000 335,000 6451-Bank Service Charges 25,753 13,852 26,525 9,550 10,000 7,500 6530-Conference/Training/Ed 1,487 219 5,500 4,477 4,500 9,000 Total 53-Materials & Services $305,776 $309,482 $340,525 $415,097 $416,300 $379,352 54-Interfund Charges
6900-Interfund Chg Facility Maint. 10,043 10,227 10,043 10,043 10,043 10,043 City of Madera | 2022/2023 Operating Budget 152
Building
(10204200)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
6902-Interfund Chg Central Supply 41 53 41 328 330 -
6903-Interfund Chg Cost Distrib - 32,962 - - - 32,962
6907-Interfund Chg Vehicle Replace 3,617 3,617 3,683 3,683 3,683 3,683 6908-Interfund Chg Vehicle Maint. 6,786 7,307 7,059 7,059 7,059 7,158 6918-Interfund Chg Comp Maint 31,338 30,783 31,338 31,338 31,338 22,643 6920-Interfund Chg Computer Replace 7,697 7,697 7,697 7,697 7,697 6,052 6924-Interfund Chg Motor Rental 745 - 1,402 1,402 1,402 1,486 Total 54-Interfund Charges $60,267 $92,646 $61,263 $61,550 $61,552 $84,027 58-Special Payments
6562-Retiree Insurance Premiums 12,783 6,690 - 172 172 - Total 58-Special Payments $12,783 $6,690 $0 $172 $172 $0 63-Transfer Out
8200-Transfer Out - - - - - -
Total 63-Transfer Out $0 $0 $0 $0 $0 $0
Total Expenses $855,866 $908,765 $989,253 $1,028,179 $1,026,643 $1,087,943 Total 10204200-Building Net Surplus/(Deficit) $690,853 $1,065,761 $607,877 $727,586 $733,197 $518,257 2022/2023 Operating Budget | City of Madera 153
Building
Department Summary
The Engineering Department is one of the four divisions that cumulatively make up Madera’s Community Development
Department. The mission of the Engineering Department is to serve the needs of Madera residents by providing professional engineering services to the community and city government.

The department is dedicated to maintaining the highest level of responsiveness, which serves to characterize a businessfriendly environment to serving our community.

The Engineering Division includes both Inspection and Design.

The Inspection team provides construction management and inspection services on private development projects,
encroachment permit projects, and Capital Improvement
Program projects.

The Design team provides engineering and public facility design, plan review, administration, permitting, and
construction of public works and development projects,
including infrastructure, Capital Improvement Program
projects, and replacement projects.

In addition, the department is responsible for enhancing mobility and safety citywide through ongoing transportation planning, traffic engineering, and signal operations activities.

Responsibility
The Engineering Department, under the direction of the City Engineer, is charged with overseeing, planning, designing, and implementation of infrastructure projects.

Some of the department's functions include:
▪ Transportation, water, sanitary sewer and storm
drain engineering
▪ Asset management of transportation, drainage and
other city infrastructure. Long range planning for
capacity and financial support (rate studies).
▪ Construction Management & Inspection (CM&I) –
Managing capital improvement projects and public
works contracts for city departments, inspection and
oversight of private development grading, sanitary
City of Madera | 2022/2023 Operating Budget 154
Engineering Department
sewer, water, storm water and improvements,
inspection and oversight of all activity in the public
right-of-way and provides project management and
development services for civic projects
▪ Serve as the construction manager for city projects
not initiated in the Engineering Department (i.e., Fire Station No. 58 and Transit Facility completed in
previous fiscal years)
▪ Program, plan, design and administer the
construction of the annual Capital Improvement
Program in cooperation with other City departments
▪ Issue permits for work in the public right-of-way
▪ Inspect construction within the public right-of-way
▪ Plan check all development plans, parcel maps,
subdivision maps including those that impact other
department functions
▪ Manage the National Pollutant Discharge Elimination
System (NPDES) program activities
▪ Manage traffic engineering and transportation
planning activities
▪ Provide Interagency Coordination with agencies such
as Caltrans, County of Madera, Madera Irrigation
District, Madera County Transportation Commission
and Authority (MCTC & MCTA)
▪ Implement Council programs and policies to meet the
City's current and future infrastructure needs
▪ Provide ongoing, informative communications to City
Council and residents regarding key objectives,
challenges, and accomplishments
▪ Participation in the Sustainable Groundwater
Management Act (SGMA) activities that includes
preparation of the Groundwater Management Plan
(GMP)
▪ Participate in the Technical Advisory Committee of
the MCTC and MCTA and planning, programming, and
oversight of local, state, and federal transportation
funding sources.
▪ Provide support to City Departments in areas of
infrastructure planning and construction
Key Accomplishments
The department accomplishments are most visible in the
completion of projects, those that are moving forward at any given time, and assistance provided toward other endeavors of the Council. Overview of accomplishments in FY 2021/22:
▪ The Engineering Department implemented
procedures at the beginning of the pandemic in 2020
that would allow full utilization of its services
following the need to close offices. These procedures
continue to allow customers the ability to conduct all
typical aspects of their needs including permits and
plan reviews as a couple of primary examples.

These services continued unabated even as
Engineering successfully migrated many employees
from the office to their homes and now back to the
office using remote computer connections. This
service model now exists as an available
accommodation to employees should this be needed
again or simply to provide additional methods of
utilizing employee resources from remote location,
whether that be local or more distant locations such
as Oakhurst or farther afield.
▪ Managed Phase II of the Olive Avenue Road Widening
Project, where overhead utilities were
undergrounded. This was done in advance of the
Phase III Road construction portion, which is
anticipated to advertise in early 2023, subject to
ongoing coordination efforts with the Union Pacific
Railroad
▪ Assisted in securing federal earmark funding for the
Avenue 13 Sewer Trunk Main rehabilitation. Secured
a consultant for design and project will move to
construction in FY 22/23
▪ Worked collaboratively with multiple other
committee members toward preparing a November
2022 ballot for extension of the Measure T program
Designed and managed various Road Rehabilitation or
Miscellaneous Paving Projects including:
▪ City Street 3R and ADA, Cycle 2020-21 – various
locations – Completed
2022/2023 Operating Budget | City of Madera 155
▪ RMRA Seals and Overlay, Cycle 2019/20 – Completed
▪ RMRA Seals and Overlays, Cycle 2020/21 - In
construction
▪ RMRA Seals and Overlay, Cycle 21/22 – in design
▪ Alley Paving Projects ALY-01, 03 – in design.

Construction anticipated Fall, 2022
Managing design and construction of multiple pedestrian facilities including:
▪ Maple, Santa Cruz and Monterey Community
Development Block Grant (CDBG) sidewalk project –
Nearly Complete
▪ Lilly and Vineyard CDBG sidewalk project – Nearly
Complete
▪ Schnoor Avenue sidewalk project from Sunset to
Riverside (Congestion Management and Air Quality
(CMAQ) and Measure T) – Plans are 30%
▪ Washington School sidewalk project (CMAQ) – Plans
are 30%
▪ Affordable Housing and Sustainable Communities
(AHSC) grant project which includes sidewalks, bike
lanes, stop sign flashers, rapid flashing pedestrian
crossing beacons – In process of retaining design
consultant
▪ Granada Pedestrian and Bicycle Bridge crossing the
Fresno River (CMAQ)
▪ Managed construction of new traffic signals at:
▪ Howard Road and Westberry Boulevard –
Completed
▪ Howard Road and Granada Drive -
Completed
▪ Lake and Adell Street Flashing Stop Signs on the north and southbound approaches - Completed
▪ Managed design and current construction activities of the Stadium Road and Gary Lane HAWK Signal -
Completed
▪ Managing design of the Lake/4th/Central Intersection
traffic signal following a study of alternatives. Design of a future signal is approaching 60 percent complete
▪ Managing design of traffic signals at the intersection of Olive Avenue at Knox and at Roosevelt as part of
Olive Avenue Widening
Managing design and construction of sewer and water
projects identified in the CIP
▪ New Water Storage Tank in northeast Madera
▪ New Water Well 37 on Granada Drive
▪ Complete planning and design for new water meters
▪ Completed or near complete projects during this last
fiscal year was approximately $6M
▪ Through June 13, 2022, issued 270 encroachment
permits of all types within the public right-of-way
versus 359 same time last year and 331 two years ago
▪ Managed what is anticipated to be the busiest three
years of development activity since 2007/08 fiscal
year with the prior year (2020/21) being the highest.
▪ Engineering and Public Works worked collaboratively
toward the installation of a crosswalk on Granada
from Town and Country Park to the west side of
Granada. Temporary crosswalk has been installed by
Public Works as Engineering works toward remaining
improvements using funding from a successful
Highway Safety Improvement program grant. Full
completion based is anticipated to occur in summer
2022.

Goals & Performance Measures
▪ Advance a project or projects to address necessary
improvements to the Avenue 13 sewer pipeline
recently identified as having significant age-related
deterioration
▪ Continue to support the Council and its goals toward
a more livable community through, in part,
infrastructure that supports the community today
and into the future
City of Madera | 2022/2023 Operating Budget 156
▪ Advance council infrastructure and planning priority
projects in a manner that demonstrates the highest
ideals of commitment to current and future residents
▪ Continue effort to recruit new team members with
the continuing goal of reducing project backlog while
minimizing impacts to the General Fund through
continued allocations of staff time to those projects
▪ Complete site selection, environmental and
preliminary design of new Water Storage Tank project
▪ Move the Northeast Tank, supporting pump station
and transmission mains to completion of design and
obtain necessary right-of-way for construction
▪ Continue to assist in the next phase of development
within Village D Master Plan
▪ Initiate and complete a traffic study associated with the planned construction of Almond Avenue between
Pine Street and Stadium Road as well as circulation on
Stadium Road between Pecan Avenue and Olive
Avenue
▪ Provide ongoing ADA improvements to city sidewalk
facilities throughout the city as funding becomes
available
▪ Continue to utilize and update the citywide pavement
management system to improve the efficient use of
available resources
▪ Present D Street Water Tower Evaluation results to
Council (Study completed - tower is not in imminent
threat)
▪ Continue support of SGMA activities identified
previously
Department Fund Summary
The department is responsible for one departmental budget as well as numerous project and program related budgets that are too voluminous to repeat in this summary document.

The budget is comprised of multiple funds including:
▪ Local Transportations Funds
▪ Gas Taxes
▪ Staff time charges to projects in which staff has been assigned
▪ Landscape Maintenance District management fees
▪ Drainage System Operations Fund
▪ Private Development Impact Fees
▪ General Fund
Department Staffing & Structure
The department is currently budgeted with:
▪ 16 full-time positions (3 are vacant with 1 currently in the hiring process)
▪ 8 part-time positions; 3 are vacant with 2 of those
vacant being interns. One intern is currently in hiring process.
▪ 2 part-time temporary Senior Engineers while
recruitment continues for full time equivalents which
have been vacant for approximately six months or
more.
▪ 1 part-time trainee provided through the Senior
Community Service program For FY 2022/23
2022/2023 Operating Budget | City of Madera 157

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City of Madera | 2022/2023 Operating Budget 158
(10204300)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
31-Licenses & Permits
4100-Permit Fees - Oversize Permits 4,701 3,896 4,000 2,490 2,490 4,000 4104-Permits/Fire 49,123 50,609 45,000 39,928 39,928 45,000 Total 31-Licenses & Permits $53,824 $54,505 $49,000 $42,418 $42,418 $49,000 33-Charges for Services
4216-Inspection/Plan Check Fees 186,544 212,194 170,000 148,862 148,862 175,000 Total 33-Charges for Services $186,544 $212,194 $170,000 $148,862 $148,862 $175,000 40-Interfund Charges
4344-Interfund Chg ProgMgt/ICR 827,315 744,930 825,000 522,111 522,110 825,000 4347-Interfund Chg LAZone/ICR 50,818 43,757 47,457 51,072 51,072 50,086 Total 40-Interfund Charges $878,133 $788,687 $872,457 $573,183 $573,182 $875,086 47-Gains & Proceeds
4671-Sale of Real and Personal Prop 2,375 - - - - -
Total 47-Gains & Proceeds $2,375 $0 $0 $0 $0 $0
48-Refunds
4657-Miscellaneous Revenue 37,505 22,793 20,000 39,282 39,282 - 4659-Refunds and Reimbursements 949 - - 9,363 9,363 -
Total 48-Refunds $38,454 $22,793 $20,000 $48,645 $48,645 $0 49-Transfers In
4355-Transfer-In 615,000 615,000 615,000 615,000 615,000 615,000 Total 49-Transfers In $615,000 $615,000 $615,000 $615,000 $615,000 $615,000 Total Revenues $1,774,330 $1,693,179 $1,726,457 $1,428,108 $1,428,107 $1,714,086 50-Salaries & Benefits
5000-Salaries / Full-Time 775,625 930,998 1,188,055 1,046,507 1,046,061 1,296,221 5005-Salaries / Part-time 244,546 131,000 233,244 129,065 129,065 237,036 5100-Salaries / Overtime 7,215 6,708 5,500 3,782 3,782 5,500 5105-Salaries - Leave Payout 17,011 5,742 30,674 20,010 20,010 - 5110-Salaries/Uniform Pay 1,000 1,000 750 1,141 1,141 958 5200-Salaries - Auto & Expense Allo 886 895 900 893 893 900 5300-Public Employees Retirement Sy 507 2,656 137,371 119,102 119,057 141,735 5302-Long Term Disability Insurance 2,488 2,893 3,591 2,738 2,737 3,174 5303-Life Insurance Premiums 3 16 1,040 823 823 1,019
5304-Workers Compensation Insurance 102,526 109,956 132,912 120,215 120,170 140,594 5305-Medicare Tax- Employer's Share 15,613 16,263 22,683 18,161 18,156 23,106 5306-Unfunded Accrued Liability 156,504 186,306 204,552 220,589 220,589 238,768 5307-Deferred Comp/Part-Time - 71 8,630 3,184 3,184 6,694 5308-Deferred Compensation/Full-tim 26,269 32,240 41,459 37,718 37,718 48,942 5309-Unemployment Insurance - 22 4,225 3,440 3,439 3,402 5310-Section 125 Benefit Allow. 168,457 167,173 205,413 179,503 179,503 231,677 Total 50-Salaries & Benefits $1,644,639 $1,745,328 $2,220,999 $1,906,871 $1,906,328 $2,379,726 53-Materials & Services
6401-Gas and Electric Utilities 2,807 18,607 20,000 16,232 16,232 24,000 6402-Telephone & Fax Charges 8,099 10,891 10,000 10,421 10,450 10,530 6405-Copier Lease/Paper Charges - - - - - 5,800
6411-Advertising/Bids and Notices 1,071 286 350 1,027 1,027 2,500 6415-Publications/Subscriptions 1,682 545 1,500 571 571 1,500 6416-Office Supplies/Expendable - - 6,000 9,822 9,900 6,500 6417-Software Costs 1,687 1,724 2,500 1,430 1,430 19,000 6418-Postage / Other Mailing Charge - - - - - 3,000
6425-Vehicle Fuel, Supplies & Maint 4,556 4,228 4,000 5,568 5,800 5,902 6440-Contracted Services 52,820 84,386 214,278 220,208 185,000 240,565 6515-Taxes and Assessments - 455 - - - -
6530-Conference/Training/Ed 528 1,635 5,000 1,116 1,116 5,000 6532-Maintenance/Other Supplies - 2,314 1,500 3,006 3,006 11,500 Total 53-Materials & Services $79,331 $132,585 $265,128 $263,561 $234,532 $335,797 2022/2023 Operating Budget | City of Madera 159
Engineering
(10204300)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
54-Interfund Charges
6900-Interfund Chg Facility Maint. 18,613 18,954 18,613 18,613 18,613 18,613 6902-Interfund Chg Central Supply 2,814 2,625 2,814 1,565 1,565 - 6903-Interfund Chg Cost Distrib 1 116,558 1 - - 116,558 6907-Interfund Chg Vehicle Replace 3,576 4,993 5,888 5,888 5,888 5,888 6908-Interfund Chg Vehicle Maint. 9,900 9,945 12,263 12,263 12,263 12,436 6918-Interfund Chg Comp Maint 72,150 70,872 72,150 72,150 72,150 91,704 6920-Interfund Chg Computer Replace 16,177 16,177 16,177 16,177 16,177 24,510 6924-Interfund Chg Motor Rental 123 - 547 547 547 586
Total 54-Interfund Charges $123,354 $240,124 $128,453 $127,203 $127,203 $270,295 63-Transfer Out
8200-Transfer Out - - - - - -
8210-Transfers Out/Debt Service 738 1,761 738 738 - 1,653 Total 63-Transfer Out $738 $1,761 $738 $738 $0 $1,653
Total Expenses $1,848,062 $2,119,798 $2,615,318 $2,298,373 $2,268,063 $2,987,471 Total 10204300-Engineering Net Surplus/
(Deficit)
($73,732) ($426,619) ($888,861) ($870,265) ($839,956) ($1,273,385) City of Madera | 2022/2023 Operating Budget 160
Engineering
Department Summary
The Parks and Community Services (PCS) Department provides a wide range of direct services to the public and is divided into three major operational divisions:
▪ Administration
▪ Recreation & Community Services
▪ Parks Maintenance
The three divisions work collectively to provide high quality recreational pursuits, preservation of parks and open space areas, entertainment and leisure services to community
members of all ages.

Subdivisions include sports, seniors, aquatics, landscape maintenance districts, median landscaping, and special events.

The PCS Department also hosts community special events such as Movies in the Park, the Pomegranate Festival, Walk the Trail Days, Senior Days, Free Swim Day, and most recently Madera Eats.
2022/2023 Operating Budget | City of Madera 161
Parks & Community Services Department
Responsibility
Administration:
▪ Development of grant applications and oversight of
allocated funds
▪ Development of departmental policies
▪ Annual budget creation
▪ Contract oversight
▪ Payroll and other human resource management
activities
Recreation & Community Services:
▪ Oversight and management of recreation facilities,
such as community and youth centers, senior centers,
the aquatic complex, and the skate park.
▪ Implementation and management of recreation
programming for community members of all ages
including educational and leisure classes; youth,
adapted and adult sports; swimming lessons and
other aquatics programming; day camps; after school
programs; fitness/wellness programs; leadership and
career preparedness; and drop-in recreation
programs for youth, including sports, crafts,
technology, and audio-engineering.
▪ Oversight of nutrition, recreation and leisure
programs and services for senior citizens including
those with special needs.

Parks Maintenance:
▪ Management, oversight, and maintenance of a
variety of different sized parks, a cross-city trail
system, and other greenbelts and walkways.
▪ Contract oversight and management for the efficient
maintenance and operation of the municipal golf
course.
▪ Oversight of citywide tree maintenance contract.
▪ Oversight of median island landscape maintenance
activities citywide.
▪ Management of the landscape maintenance activities
of the City's 80+ Landscape Maintenance Zones
(LMZs).
▪ Oversight, maintenance, and protection of the City's
urban forest.

Key Accomplishments
Overview of accomplishments in FY 2021/22:
▪ Successfully awarded $1.9 Million grant under the
Proposition 68 Statewide Park Program for the Olive
Park Project. The grant performance period ends June
30, 2025, at which time Olive Park is scheduled to be
completed.
▪ Successfully awarded $832,350 under the Clean CA
Local Grant Program for a litter abatement project,
beautification and improvement projects along the
Fresno River and Vernon McCullough River Trail. The
grant performance period ends June 30, 2024.
▪ Successfully awarded $177,952 grant under the 2018
Parks Bond Act Per Capita Grant Program, for
improvements at Lions Town & Country Park. The
grant performance period ends June 30, 2024.
▪ Successfully awarded $609,307 in FY22/23 CDBG
Action Plan for McNally Park. The funding will be
utilized for capital improvements at the park,
including a play structure, water fountains, and
basketball courts.
▪ After the emergency approval from state agencies to
immediately begin removing excessive vegetation
from the 4-mile stretch of the Fresno River that runs
through the City, PCS Department staff actively
participated in the collaboration to being clearing the riverbed of dry brush, grass, debris, and litter that had accumulated in the area. The collaboration consisted
of various City staff, as well as the Madera Irrigation District and CalFire.
▪ Received a $30k donation for improvements of
Ballfields 1 & 2 at Lions Town & Country Park. The city City of Madera | 2022/2023 Operating Budget 162
completed an Invitation for Bids, and the project was
completed in March 2022.
▪ Installed five motion capable exercise equipment
stations along the Vernon McCullough River Trail, and
eight motion capable exercise equipment stations
along the walking trail at Lions Town & Country Park.

The equipment installation was made possible
through a $80k grant from Kaiser Foundation
Hospitals.
▪ Coordinated and held two Walk the Trail Days events
to raise awareness of the new exercise amenities at
the trails, encourage regular exercise, and promote
Healthy Eating Active Living. Local health-based
organizations, as well as Madera Police Department,
were invited to host informational booths.
▪ Secured a three-year Contractor Services Agreement
with West Coast Arborist for citywide tree
management and maintenance services, estimated at
$150,000 per year.
▪ A new shade structure was installed and completed
summer of 2021 at Centennial Park Pool Complex,
providing much needed shelter from the sun to poolusers, as well as providing temperature reduction effects and making the area more aesthetically
pleasing.
▪ After a massive leak was found in the large swimming
pool at Centennial Park Pool Complex, staff worked
with National Aquatics Services, Inc. to address
repairs needed, as well as install new valves to main
lines that needed upgrades.
▪ Replaced 25-year-old fountains inside the Pan
American Community Center foyer. The new water
fountains feature a high/low option to comply with
ADA regulations, along with a water bottle filling
station.
▪ Initiative to replace outdated fountain receptors at
parks, starting with the purchase of two stainless
steel receptors for Lions Town & Country Park.
▪ Reopened the Frank Bergon Senior Center. The
Center provides a wide variety of classes, programs,
and activities to promote healthy and independent
living for individuals 55 years and older.
▪ Reopened the Centennial Pool Complex. The aquatics
program is designed to provide the local community
with opportunities for a safe, fun, low-cost summer of
recreational swimming, lessons, and group rentals.
▪ Movies in the Park resumed in the summer of 2021
with roughly 800 Madera residents attending over an
8-night program.
▪ The Pomegranate Festival resumed November 2021
with upwards of 6,000 participants attending the
event.
▪ A new series of outdoor events, known as Madera
Eats, featuring food vendors and local small
businesses were a success with the community. The
events provide marketing opportunity to local
businesses and boost community usage of parks.
▪ Successfully resumed numerous youth sports
programs such as youth fall and spring baseball, tiny
tikes baseball, tiny tikes basketball, tiny tikes soccer, tiny tikes football, tiny tikes track & field and youth basketball.
▪ Resumed participation in adult softball leagues and
adult basketball leagues. Outdoor coed soccer
league, open gym basketball and adult softball
tournaments to resume as well.
▪ Continued coordinating the use of City facilities for COVID-19 testing centers and vaccination clinics
through partnerships with local entities.

Goals & Performance Measures
▪ Continue to seek out new revenue sources to support
departmental activities, vision, and goals.
▪ Develop Memorandum of Understanding specific to
user groups and seek City Council approval.
▪ Develop a land banking strategy with the goal of
securing land for future park development.
▪ Analyze participation in recreation leagues and camps with the goal of increasing registration levels.
▪ Analyze participation in sports leagues with the goal of increasing registration levels, as well as the
introduction of new sports programs opportunities.
2022/2023 Operating Budget | City of Madera 163
▪ Reintroduce the 4th of July Golf Tournament and
Fireworks Celebration, with planning led by the City
of Madera
▪ Reopen the Pan-Am Community Center Program and
Services. The site houses the Pan-Am Senior Center,
Afterschool and drop-in program, teen services and
young adult activities, as well as a premiere
community rental facility.
▪ Partner with the Madera Food Bank to provide food
distribution sites at the senior centers to support lowincome seniors.

Department Fund Summary
Department-wide temporary staffing reductions and reassignments continued through FY 2021/22 as a direct result of the reduction/elimination of recreation programming due to the ongoing impacts of the COVID-19 pandemic.

The current budget reflects the following assumptions
regarding programming:
▪ The 2022 Aquatics season will be limited to a small
number of swim lessons to accommodate COVID-19
precautions. Pool rentals, public swim, and
concessions will not resume until the 2022 season.
▪ Sports revenues and their corresponding
expenditures are expected to return to pre-COVID
levels in FY 2022/23.
▪ Outdoor rentals resumed in July 2021; however,
indoor rentals will not reopen to 100 percent capacity
until summer 2022.
▪ Senior services will resume late spring 2022;
however, the status of the congregate meal program
is still dependent on the Fresno Madera Area Agency
on Aging fully transferring these services back to City management following a lift on COVID-19 restrictions.
▪ Recreation programming will resume on a limited
basis to accommodate COVID-19 precautions. MUSD
Fit/Foster Camp resuming summer 2021. The afterschool program is expected to resume for the 2022/23 school year.

Department Staffing & Structure
The Parks and Community Services Department is responsible for 11 individual budgets, which include:
▪ Administration
▪ Aquatics
▪ Community & Recreation Centers
▪ Golf Course
▪ Landscape Maintenance District (LMD)
▪ Median Landscaping
▪ Parks Maintenance
▪ Recreation
▪ Senior Services
▪ Special Events
▪ Sports
Administration
The Administration Division is devoted to the management and oversight of the entire PCS Department. Specific functions include management of the department’s purchasing, safety, policy, grant-writing, grant management, procedures,
marketing, as well as all fiscal and contractual functions.

Aquatics
The Aquatics Program Budget provides for maintenance,
operations, and staffing of the city's swimming pool complex.

Revenue is received from a variety of sources including swimming lessons, special events, and pool rentals.

Community & Recreation Centers
The Centers Budget provides for personnel and maintenance and operations for the department’s community centers.

Centers included are the John W. Wells Youth Center, PanAmerican Community Center, Bergon Senior Center, Youth City of Madera | 2022/2023 Operating Budget 164
(10206000)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
33-Charges for Services
4649-Admin Fees 8,930 288 11,000 7,728 8,000 12,000
Total 33-Charges for Services $7,267 ($62) $11,000 $7,728 $8,000 $12,000 38-Local Grnt &Donation
4301-Donations - 3,500 - 2,500 2,500 -
Total 38-Local Grnt &Donation $0 $3,500 $0 $2,500 $2,500 $0 48-Refunds
4659-Refunds and Reimbursements 83 - - 59 60 -
Total 48-Refunds $83 $0 $0 $59 $60 $0
Total Revenues $7,350 $3,438 $11,000 $10,287 $10,560 $12,000 50-Salaries & Benefits
5000-Salaries / Full-Time 186,517 160,654 221,425 78,686 78,608 158,657 5005-Salaries / Part-time 15,477 - 21,750 18,736 18,736 45,360 5100-Salaries / Overtime 1,333 66 1,400 - - 500
5105-Salaries - Leave Payout 11,124 12,682 3,420 2,647 2,647 - 5200-Salaries - Auto & Expense Allo 399 726 411 - - -
5300-Public Employees Retirement Sy 24,693 16,960 23,818 9,778 9,770 21,980 5302-Long Term Disability Insurance 528 455 460 194 194 332 5303-Life Insurance Premiums 237 201 192 94 94 193
5304-Workers Compensation Insurance 1,131 587 22,098 9,922 9,915 18,650 5305-Medicare Tax- Employer's Share 3,248 2,627 3,686 1,550 1,549 3,125 5306-Unfunded Accrued Liability 38,525 25,218 50,352 16,247 16,247 17,927 5307-Deferred Comp/Part-Time 5 - 868 - - -
5308-Deferred Compensation/Full-tim 5,665 2,971 9,092 3,304 3,301 6,856 5309-Unemployment Insurance 35 12 760 278 278 489
5310-Section 125 Benefit Allow. 38,756 38,754 33,769 19,464 19,464 28,278 Total 50-Salaries & Benefits $362,222 $286,952 $393,501 $160,900 $160,803 $302,347 53-Materials & Services
6402-Telephone & Fax Charges 3,323 2,805 3,000 3,235 3,200 3,156 6405-Copier Lease/Paper Charges - - - - - 3,500
6410-Advertising/Job Announcements - - - 4,897 4,900 -
6411-Advertising/Bids and Notices - - - - - 1,000
6412-Advertising/Other - - 5,000 4,417 4,500 -
6413-Promotional Items - - - - - 4,000
6416-Office Supplies/Expendable 1,230 - 1,200 233 250 1,200 6417-Software Costs - - 600 - - 600
6440-Contracted Services 7,063 17,763 15,400 14,569 15,000 15,000 6530-Conference/Training/Ed 74 2,400 2,900 1,927 2,000 3,000 6532-Maintenance/Other Supplies 862 822 1,500 184 185 1,500 Total 53-Materials & Services $14,172 $24,114 $29,600 $29,462 $30,035 $32,956 54-Interfund Charges
6903-Interfund Chg Cost Distrib - 20,616 - - - -
6918-Interfund Chg Comp Maint 40,302 39,588 40,302 40,302 40,302 16,982 6920-Interfund Chg Computer Replace 9,021 9,021 9,021 9,021 9,021 4,539 Total 54-Interfund Charges $49,323 $69,225 $49,323 $49,323 $49,323 $21,521 63-Transfer Out
8200-Transfer Out - - - - - -
Total 63-Transfer Out $0 $0 $0 $0 $0 $0
Total Expenses $425,717 $380,291 $472,424 $239,685 $240,161 $356,824 Total 10206000-Parks Administration Net
Surplus/(Deficit)
($418,367) ($376,853) ($461,424) ($229,398) ($229,601) ($344,824) 2022/2023 Operating Budget | City of Madera 165
Parks Administration
(10206100)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
31-Licenses & Permits
4600-Assessments 1,642 1,536 1,650 874 874 1,500
Total 31-Licenses & Permits $1,642 $1,536 $1,650 $874 $874 $1,500 33-Charges for Services
4216-Inspection/Plan Check Fees 2,300 - - - - -
Total 33-Charges for Services $2,300 $0 $0 $0 $0 $0
36-Federal Grants
4434-Grants - 80,000 - - - 3,025,302
Total 36-Federal Grants $0 $80,000 $0 $0 $0 $3,025,302
38-Local Grnt &Donation
4301-Donations - - - 33,157 33,157 -
Total 38-Local Grnt &Donation $0 $0 $0 $33,157 $33,157 $0 40-Interfund Charges
4346-Interfund Chg Cost Distributio 90,000 90,000 90,000 90,000 90,000 90,000 4347-Interfund Chg LAZone/ICR 66,073 52,873 66,073 61,712 61,711 60,521 Total 40-Interfund Charges $156,073 $142,873 $156,073 $151,712 $151,711 $150,521 41-Rental Income
4171-Rents and Leases/Athletic Fiel 20,244 2,878 9,000 19,172 20,000 10,000 4172-Field Utility Revenue 15,392 - 7,000 15,981 17,000 14,000 4173-Rents and Leases/Lions Pavil (328) (345) 5,000 6,445 7,000 7,000 4174-Rents and Leases/Rotary Pavil (920) (115) 5,000 5,035 5,500 6,500 4175-Rents and Leases/Millview Pavi 1,300 115 2,000 1,895 2,000 3,000 Total 41-Rental Income $42,102 $3,493 $28,000 $48,528 $51,500 $40,500 47-Gains & Proceeds
4671-Sale of Real and Personal Prop 14,022 - - - - -
Total 47-Gains & Proceeds $14,022 $0 $0 $0 $0 $0
48-Refunds
4657-Miscellaneous Revenue 18,934 (170) 5,000 310 310 5,000 4659-Refunds and Reimbursements 9,297 4,112 - 4,215 4,215 1,000 Total 48-Refunds $28,231 $3,942 $5,000 $4,525 $4,525 $6,000 49-Transfers In
4355-Transfer-In 180,000 180,000 180,000 180,000 180,000 180,000 4360-Transfer-In CIP - - - - - 609,307
Total 49-Transfers In $180,000 $180,000 $180,000 $180,000 $180,000 $789,307 Total Revenues $424,370 $411,844 $370,723 $418,796 $421,767 $4,013,130 50-Salaries & Benefits
5000-Salaries / Full-Time 15,423 7,506 448,808 504,402 504,403 605,653 5005-Salaries / Part-time 3,979 4,135 188,500 177,974 177,974 198,379 5100-Salaries / Overtime 8,864 7,421 16,000 21,662 21,663 18,000 5105-Salaries - Leave Payout 1,114 1,137 531 - - -
5110-Salaries/Uniform Pay 2,400 2,650 2,400 2,400 2,400 2,984 5300-Public Employees Retirement Sy 55,277 77,516 61,546 67,556 67,556 76,277 5302-Long Term Disability Insurance 54 26 1,474 1,610 1,610 1,970 5303-Life Insurance Premiums 685 835 678 701 701 848
5304-Workers Compensation Insurance 56,202 66,033 58,800 68,547 68,548 76,833 5305-Medicare Tax- Employer's Share 8,414 9,829 9,870 10,630 10,630 12,206 5306-Unfunded Accrued Liability 92,416 140,222 120,789 149,335 149,335 161,683 5307-Deferred Comp/Part-Time 5,180 3,077 7,069 6,216 6,216 7,439 5308-Deferred Compensation/Full-tim 17,395 22,354 18,633 20,362 20,362 27,802 5309-Unemployment Insurance 61 90 1,925 4,331 4,331 2,118 5310-Section 125 Benefit Allow. 180,451 203,078 164,959 188,250 188,250 253,881 Total 50-Salaries & Benefits $1,028,543 $1,191,380 $1,101,982 $1,223,976 $1,223,979 $1,446,073 City of Madera | 2022/2023 Operating Budget 166
Parks
(10206100)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
53-Materials & Services
6401-Gas and Electric Utilities 50,547 28,591 42,884 46,326 46,400 50,000 6402-Telephone & Fax Charges 4,094 3,917 4,200 3,285 3,500 3,168 6416-Office Supplies/Expendable 541 - 1,000 592 600 1,000 6425-Vehicle Fuel, Supplies & Maint 35,778 45,496 40,000 67,226 68,000 71,260 6440-Contracted Services 152,506 175,449 242,599 252,377 250,000 478,500 6461-Safety Inspections/Repairs 468 - 500 - - 500
6530-Conference/Training/Ed - - 500 316 500 500
6532-Maintenance/Other Supplies 89,491 105,163 108,908 137,578 137,600 117,000 Total 53-Materials & Services $334,474 $359,558 $440,591 $506,101 $506,600 $721,928 54-Interfund Charges
6900-Interfund Chg Facility Maint. 8,077 7,778 8,077 8,077 9,000 8,077 6902-Interfund Chg Central Supply 22,666 17,922 22,666 30,407 31,000 - 6903-Interfund Chg Cost Distrib - 83,348 - - - 83,348
6907-Interfund Chg Vehicle Replace 51,322 49,604 57,930 57,930 57,930 70,396 6908-Interfund Chg Vehicle Maint. 92,569 93,466 97,218 97,218 97,218 96,667 6918-Interfund Chg Comp Maint 14,417 14,162 14,417 14,417 14,417 22,643 6920-Interfund Chg Computer Replace 3,048 3,048 3,048 3,048 3,048 6,052 6924-Interfund Chg Motor Rental 1,168 - 10,756 10,756 10,756 12,835 Total 54-Interfund Charges $193,267 $269,328 $214,112 $221,853 $223,369 $300,018 55-Functional Expenses
6501-Parks Online Registration 7,825 960 7,500 6,157 6,500 7,500 Total 55-Functional Expenses $7,825 $960 $7,500 $6,157 $6,500 $7,500 58-Special Payments
6560-Liability / Property Insurance 927 1,080 1,469 1,558 1,600 1,836 Total 58-Special Payments $927 $1,080 $1,469 $1,558 $1,600 $1,836 60-Capital Outlay
7030-Facilities And Improvements - - 76,879 80,152 80,152 852,259 7040-Parks/Facilities Equipment 24,176 - 255,000 82,748 150,000 2,804,350 Total 60-Capital Outlay $24,176 $0 $331,879 $162,900 $230,152 $3,656,609 63-Transfer Out
8200-Transfer Out - - - - - -
8210-Transfers Out/Debt Service 4,953 11,389 4,953 4,953 4,953 12,890 Total 63-Transfer Out $4,953 $11,389 $4,953 $4,953 $4,953 $12,890 Total Expenses $1,594,165 $1,833,695 $2,102,486 $2,127,498 $2,197,153 $6,146,854 Total 10206100-Parks Net Surplus/(Deficit) ($1,169,795) ($1,421,851) ($1,731,763) ($1,708,702) ($1,775,386) ($2,133,724) 2022/2023 Operating Budget | City of Madera 167
(10206110)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
40-Interfund Charges
4347-Interfund Chg LAZone/ICR 275,265 237,015 275,265 276,640 276,640 271,299 Total 40-Interfund Charges $275,265 $237,015 $275,265 $276,640 $276,640 $271,299 Total Revenues $275,265 $237,015 $275,265 $276,640 $276,640 $271,299 50-Salaries & Benefits
5000-Salaries / Full-Time 1,789 - 100,876 109,100 109,100 114,122 5005-Salaries / Part-time 86,462 69,211 87,000 60,030 60,030 180,000 5100-Salaries / Overtime 2,996 1,670 - 6,943 6,943 2,000 5105-Salaries - Leave Payout 946 - - - - -
5110-Salaries/Uniform Pay 500 500 500 500 500 500
5300-Public Employees Retirement Sy 10,522 10,109 10,148 10,143 10,143 10,825 5302-Long Term Disability Insurance 4 - 286 282 282 319 5303-Life Insurance Premiums 147 151 144 143 143 154
5304-Workers Compensation Insurance 17,725 17,176 16,909 17,439 17,440 26,820 5305-Medicare Tax- Employer's Share 2,711 2,536 2,841 2,663 2,663 4,444 5306-Unfunded Accrued Liability 12,502 13,958 16,340 17,021 17,021 18,385 5307-Deferred Comp/Part-Time 2,845 2,570 3,262 2,417 2,418 6,750 5308-Deferred Compensation/Full-tim 75 - 4,237 4,236 4,236 5,281 5309-Unemployment Insurance 1,644 1,340 525 1,053 1,053 478 5310-Section 125 Benefit Allow. 40,711 37,678 37,100 38,573 38,573 50,579 Total 50-Salaries & Benefits $277,801 $258,243 $280,168 $270,543 $270,545 $420,657 53-Materials & Services
6425-Vehicle Fuel, Supplies & Maint 2,637 4,453 6,000 7,125 7,200 7,553 Total 53-Materials & Services $2,637 $4,453 $6,000 $7,125 $7,200 $7,553 54-Interfund Charges
6903-Interfund Chg Cost Distrib - 12,304 - - - -
6907-Interfund Chg Vehicle Replace 6,067 6,000 6,867 6,867 6,867 8,067 6908-Interfund Chg Vehicle Maint. 11,646 12,542 12,115 12,115 12,115 12,875 Total 54-Interfund Charges $17,713 $30,846 $18,982 $18,982 $18,982 $20,942 63-Transfer Out
8200-Transfer Out - - - - - -
Total 63-Transfer Out $0 $0 $0 $0 $0 $0
Total Expenses $298,151 $293,542 $305,150 $296,650 $296,727 $449,152 Total 10206110-Landscape Mntc Dist Services
Net Surplus/(Deficit)
($22,886) ($56,527) ($29,885) ($20,010) ($20,087) ($177,853) City of Madera | 2022/2023 Operating Budget 168
Parks Landscape & Maintenance District Services
(10206120)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
49-Transfers In
4355-Transfer-In 119,100 119,100 119,100 119,100 119,100 134,580 Total 49-Transfers In $119,100 $119,100 $119,100 $119,100 $119,100 $134,580 Total Revenues $119,100 $119,100 $119,100 $119,100 $119,100 $134,580 50-Salaries & Benefits
5000-Salaries / Full-Time - - - - - 7,729
5300-Public Employees Retirement Sy - - - - - 760
5302-Long Term Disability Insurance - - - - - 33
5303-Life Insurance Premiums - - - - - 10
5304-Workers Compensation Insurance - - - - - 696
5305-Medicare Tax- Employer's Share - - - - - 95
5308-Deferred Compensation/Full-tim - - - - - 337
5309-Unemployment Insurance - - - - - 37
5310-Section 125 Benefit Allow. - - - - - 1,150
Total 50-Salaries & Benefits $0 $0 $0 $0 $0 $10,847
53-Materials & Services
6440-Contracted Services 91,104 134,580 134,580 139,650 140,000 134,580 Total 53-Materials & Services $91,104 $134,580 $134,580 $139,650 $140,000 $134,580 Total Expenses $91,104 $134,580 $134,580 $139,650 $140,000 $145,427 Total 10206120-Median Landscaping Net
Surplus/(Deficit)
$27,996 ($15,480) ($15,480) ($20,550) ($20,900) ($10,847) 2022/2023 Operating Budget | City of Madera 169
(10206200)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
33-Charges for Services
4185-Program Fees Revenue 8,773 - 5,000 - - 10,000
4186-Leisure/Enrichment Fees 4,909 - 3,000 - - 3,000
4258-Concession 4,833 - 3,500 656 700 5,000
4683-Program Revenue 86,140 - 130,000 - - -
Total 33-Charges for Services $104,655 $0 $141,500 $656 $700 $18,000 36-Federal Grants
4434-Grants - 25,000 - - - -
Total 36-Federal Grants $0 $25,000 $0 $0 $0 $0
38-Local Grnt &Donation
4301-Donations 2,238 (90) 2,244 - - 2,500
Total 38-Local Grnt &Donation $2,238 ($90) $2,244 $0 $0 $2,500 48-Refunds
4659-Refunds and Reimbursements - - 10,999 24,999 25,000 25,000 Total 48-Refunds $0 $0 $10,999 $24,999 $25,000 $25,000
Total Revenues $106,893 $24,910 $154,743 $25,655 $25,700 $45,500 50-Salaries & Benefits
5000-Salaries / Full-Time 129,914 45,360 153,122 49,350 49,350 51,380 5005-Salaries / Part-time 149,845 12,982 257,550 84,246 84,246 266,106 5100-Salaries / Overtime 1,504 591 2,000 675 675 2,400
5105-Salaries - Leave Payout 250 - 242 5,575 5,575 -
5110-Salaries/Uniform Pay - - 125 - - -
5300-Public Employees Retirement Sy 1,657 232 16,274 6,773 6,774 7,637 5302-Long Term Disability Insurance 431 150 478 161 161 188 5303-Life Insurance Premiums 143 48 172 55 55 68
5304-Workers Compensation Insurance 2,163 227 37,153 13,921 13,921 28,218 5305-Medicare Tax- Employer's Share 4,255 891 5,977 2,126 2,126 4,773 5306-Unfunded Accrued Liability 21,698 7,287 28,359 11,515 11,515 12,562 5307-Deferred Comp/Part-Time 5,263 354 9,734 2,526 2,526 9,112 5308-Deferred Compensation/Full-tim 5,354 1,903 6,437 1,983 1,984 2,363 5309-Unemployment Insurance 205 - 807 1,906 1,906 479
5310-Section 125 Benefit Allow. 43,371 8,432 24,386 13,118 13,118 19,788 Total 50-Salaries & Benefits $433,999 $92,367 $542,816 $193,930 $193,932 $405,074 53-Materials & Services
6401-Gas and Electric Utilities 30,473 10,076 25,373 11,575 13,000 25,000 6402-Telephone & Fax Charges 769 764 800 658 800 672
6412-Advertising/Other 2,077 483 1,200 717 750 1,200
6416-Office Supplies/Expendable 628 137 500 65 100 1,000 6417-Software Costs - - 500 119 200 500
6440-Contracted Services 5,999 2,390 1,400 1,668 2,000 10,000 6445-Field Trips 2,222 - 4,000 - - 4,000
6480-Program Expense 2,146 483 13,000 - - 13,000
6518-Other Supplies 2,734 - 2,400 - - 2,000
6530-Conference/Training/Ed 235 2,261 5,200 43 500 3,500 6532-Maintenance/Other Supplies 5,429 11,927 19,000 15,491 19,000 12,100 Total 53-Materials & Services $52,712 $28,521 $73,373 $30,336 $36,350 $72,972 54-Interfund Charges
6902-Interfund Chg Central Supply 184 - 184 - 300 -
6903-Interfund Chg Cost Distrib - 4,851 - - - 4,851
6907-Interfund Chg Vehicle Replace - 583 - - - -
6908-Interfund Chg Vehicle Maint. - 4,736 - - - -
6924-Interfund Chg Motor Rental 9,946 6,327 - - - -
Total 54-Interfund Charges $10,130 $16,497 $184 $0 $300 $4,851 63-Transfer Out
8200-Transfer Out - - - - - -
City of Madera | 2022/2023 Operating Budget 170
Parks Recreation
(10206200)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
8210-Transfers Out/Debt Service 2,891 4,014 2,891 2,891 2,891 3,467 Total 63-Transfer Out $2,891 $4,014 $2,891 $2,891 $2,891 $3,467 Total Expenses $499,732 $141,399 $619,264 $227,157 $233,473 $486,364 Total 10206200-Recreation Net Surplus/
(Deficit)
($392,839) ($116,489) ($464,521) ($201,502) ($207,773) ($440,864) 2022/2023 Operating Budget | City of Madera 171
(10206218)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
36-Federal Grants
4460-F.M.A.A.A. Grant - Transportat 16,872 - - - - -
4463-F.M.A.A.A. Site Management 25,677 - - - - 56,872
Total 36-Federal Grants $42,549 $0 $0 $0 $0 $56,872
38-Local Grnt &Donation
4303-Donations/C-1 1,631 - - - - 1,000
4304-Donations/C-2 425 - - - - -
4314-Donations/Transportation 185 - - - - -
4315-Fundraising 4,773 100 5,000 - - 2,500
Total 38-Local Grnt &Donation $7,014 $100 $5,000 $0 $0 $3,500 49-Transfers In
4355-Transfer-In 39,238 87,454 39,238 39,238 39,238 21,402 Total 49-Transfers In $39,238 $87,454 $39,238 $39,238 $39,238 $21,402 Total Revenues $88,801 $87,554 $44,238 $39,238 $39,238 $81,774 50-Salaries & Benefits
5000-Salaries / Full-Time 2,839 - 54,292 11,780 11,780 28,304 5005-Salaries / Part-time 804 - 54,043 7,896 7,896 111,540 5100-Salaries / Overtime 492 1,261 1,000 200 200 500
5105-Salaries - Leave Payout - - 242 6,057 6,057 -
5300-Public Employees Retirement Sy 482 - 17,436 2,065 2,065 3,983 5302-Long Term Disability Insurance 11 - 187 34 34 93
5303-Life Insurance Premiums 2 - 54 13 13 36
5304-Workers Compensation Insurance 373 - 9,840 2,374 2,374 7,515 5305-Medicare Tax- Employer's Share 48 - 1,620 378 378 1,237 5306-Unfunded Accrued Liability 18,651 15,472 24,376 4,655 4,655 5,517 5307-Deferred Comp/Part-Time 378 - 99 123 123 2,047
5308-Deferred Compensation/Full-tim 2,072 2,257 2,280 437 438 1,341 5309-Unemployment Insurance 24 - 591 93 93 367
5310-Section 125 Benefit Allow. 9,020 8,424 8,260 4,020 4,021 14,626 Total 50-Salaries & Benefits $165,332 $96,139 $174,320 $40,125 $40,127 $177,106 53-Materials & Services
6401-Gas and Electric Utilities 867 626 742 602 742 750 6402-Telephone & Fax Charges 2,694 2,552 3,000 2,312 3,000 2,328 6412-Advertising/Other - - - - - 200
6416-Office Supplies/Expendable 826 128 500 122 250 750 6425-Vehicle Fuel, Supplies & Maint 11 - 50 - - 300
6440-Contracted Services 8 - 500 - 500 20,000
6445-Field Trips 3,369 - 5,000 31 1,000 5,000
6530-Conference/Training/Ed 102 20 500 130 500 500
6532-Maintenance/Other Supplies 3,080 8,971 4,700 2,888 4,700 4,500 Total 53-Materials & Services $32,150 $29,374 $14,992 $6,085 $10,692 $34,328 54-Interfund Charges
6903-Interfund Chg Cost Distrib - 6,368 - - - 6,368
6924-Interfund Chg Motor Rental - 2,302 - - - -
Total 54-Interfund Charges $0 $8,670 $0 $0 $0 $6,368
63-Transfer Out
8200-Transfer Out - - - - - -
8210-Transfers Out/Debt Service 85 249 85 85 85 165
8260-Transfer-Out CIP - - 6,510 - - -
Total 63-Transfer Out $85 $249 $6,595 $85 $85 $165
Total Expenses $197,567 $134,432 $195,907 $46,295 $50,904 $217,967 Total 10206218-Sr Citizen Community Service
Net Surplus/(Deficit)
($108,766) ($46,878) ($151,669) ($7,057) ($11,666) ($136,193) City of Madera | 2022/2023 Operating Budget 172
Senior Citizen Community Service
(10206219)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
48-Refunds
4502-County Reimbursement/ADC - - 423 - - -
Total 48-Refunds $0 $0 $423 $0 $0 $0
Total Revenues $0 $0 $423 $0 $0 $0
50-Salaries & Benefits
5005-Salaries / Part-time 744 - 766 - - -
5105-Salaries - Leave Payout - - 145 - - -
5304-Workers Compensation Insurance 74 - 76 - - -
5305-Medicare Tax- Employer's Share 11 - 12 - - -
5307-Deferred Comp/Part-Time 28 - 29 - - -
5309-Unemployment Insurance 22 - 23 - - -
Total 50-Salaries & Benefits $879 $0 $1,051 $0 $0 $0
53-Materials & Services
6401-Gas and Electric Utilities - - 708 - - -
Total 53-Materials & Services $0 $0 $708 $0 $0 $0
Total Expenses $879 $0 $1,759 $0 $0 $0
Total 10206219-Sr Citizen Therapeutic
Program Net Surplus/(Deficit)
($879) $0 ($1,336) $0 $0 $0
2022/2023 Operating Budget | City of Madera 173
Senior Citizen Therapeutic
(10206220)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
33-Charges for Services
4200-Adult Sport Fees - (630) 22,000 10,099 17,500 22,000 4248-Revenue/Youth Sports (19,700) (110) 45,000 51,750 54,500 45,000 Total 33-Charges for Services $39,137 $1,600 $67,000 $61,849 $72,000 $67,000 Total Revenues $39,137 $1,600 $67,000 $61,849 $72,000 $67,000 50-Salaries & Benefits
5000-Salaries / Full-Time 3,342 - 18,539 13,594 13,595 11,888 5005-Salaries / Part-time 36,339 602 81,200 40,836 40,837 109,545 5100-Salaries / Overtime 281 18 1,000 187 187 500
5105-Salaries - Leave Payout 175 - 145 - - -
5110-Salaries/Uniform Pay - - 88 - - -
5300-Public Employees Retirement Sy 1,697 294 1,874 1,638 1,638 1,138 5302-Long Term Disability Insurance 7 - 62 37 37 37
5303-Life Insurance Premiums 24 4 26 15 15 15
5304-Workers Compensation Insurance 5,119 369 9,074 5,267 5,268 10,725 5305-Medicare Tax- Employer's Share 801 54 1,517 821 821 1,836 5306-Unfunded Accrued Liability 2,589 - 3,383 - - 2,498 5307-Deferred Comp/Part-Time 1,241 21 3,083 1,493 1,494 4,127 5308-Deferred Compensation/Full-tim 668 117 782 477 477 563 5309-Unemployment Insurance 970 20 840 898 898 649
5310-Section 125 Benefit Allow. 7,202 1,086 7,698 4,867 4,867 6,143 Total 50-Salaries & Benefits $77,640 $5,584 $129,311 $70,130 $70,134 $149,664 53-Materials & Services
6412-Advertising/Other 170 - 200 10 100 1,000
6416-Office Supplies/Expendable 76 119 100 171 200 400
6440-Contracted Services 349 - - - - 10,000
6532-Maintenance/Other Supplies 9,713 694 16,000 16,779 17,000 10,000 Total 53-Materials & Services $10,308 $813 $16,300 $16,960 $17,300 $21,400 54-Interfund Charges
6903-Interfund Chg Cost Distrib - 155 - - - 155
Total 54-Interfund Charges $0 $155 $0 $0 $0 $155
63-Transfer Out
8200-Transfer Out - - - - - -
Total 63-Transfer Out $0 $0 $0 $0 $0 $0
Total Expenses $87,948 $6,552 $145,611 $87,090 $87,434 $171,219 Total 10206220-Sports Programs Net Surplus/
(Deficit)
($48,811) ($4,952) ($78,611) ($25,241) ($15,434) ($104,219) City of Madera | 2022/2023 Operating Budget 174
Sports Programs
(10206230)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
33-Charges for Services
4238-Public Swim 5,451 - 4,000 - - 10,000
4258-Concession 4,423 - 4,000 - - 7,000
4259-Lessons 3,254 - 13,000 - - 10,000
4260-Pool Rentals 2,160 - 7,500 - 250 8,000
Total 33-Charges for Services $14,568 $0 $28,500 $0 $250 $35,000 Total Revenues $14,568 $0 $28,500 $0 $250 $35,000
50-Salaries & Benefits
5000-Salaries / Full-Time 19,651 1,323 23,847 8,925 8,925 16,982 5005-Salaries / Part-time 39,646 904 54,243 17,316 17,317 103,780 5100-Salaries / Overtime 302 9 750 255 255 500
5105-Salaries - Leave Payout - - 48 - - -
5300-Public Employees Retirement Sy 4,265 330 4,992 2,838 2,839 2,390 5302-Long Term Disability Insurance 70 4 77 29 29 56
5303-Life Insurance Premiums 28 2 30 11 11 22
5304-Workers Compensation Insurance 5,483 229 7,095 2,478 2,478 9,672 5305-Medicare Tax- Employer's Share 905 33 1,179 390 390 1,637 5306-Unfunded Accrued Liability 5,799 - 7,579 - - 4,502 5307-Deferred Comp/Part-Time 1,175 6 1,724 347 348 3,457 5308-Deferred Compensation/Full-tim 812 56 1,002 356 356 805 5309-Unemployment Insurance 1,080 8 817 184 184 779
5310-Section 125 Benefit Allow. 5,557 516 8,981 3,771 3,771 8,776 Total 50-Salaries & Benefits $84,773 $3,420 $112,364 $36,900 $36,903 $153,358 53-Materials & Services
6401-Gas and Electric Utilities 18,974 18,596 14,355 20,790 21,000 20,000 6402-Telephone & Fax Charges 214 277 250 253 300 264
6428-Repairs - - - - - 7,500
6440-Contracted Services 9,210 21,731 16,000 23,168 22,100 12,500 6460-Pre-Employment Costs - - 1,300 - - 1,300
6515-Taxes and Assessments - - 700 - - -
6530-Conference/Training/Ed - - 1,800 1,135 1,500 1,800 6532-Maintenance/Other Supplies 6,482 8,788 12,000 6,368 7,000 14,000 Total 53-Materials & Services $34,880 $49,392 $46,405 $51,714 $51,900 $57,364 54-Interfund Charges
6900-Interfund Chg Facility Maint. 4,013 3,864 4,013 4,013 4,013 4,013 6902-Interfund Chg Central Supply 176 - 176 - 250 -
6903-Interfund Chg Cost Distrib - 102 - - - 102
Total 54-Interfund Charges $4,189 $3,966 $4,189 $4,013 $4,263 $4,115 63-Transfer Out
8200-Transfer Out - - - - - -
8210-Transfers Out/Debt Service 1,594 7,408 1,594 1,594 1,594 5,538 8260-Transfer-Out CIP - - 1,420 - - -
Total 63-Transfer Out $1,594 $7,408 $3,014 $1,594 $1,594 $5,538 Total Expenses $125,436 $64,186 $165,972 $94,221 $94,660 $220,375 Total 10206230-Aquatics Programs Net
Surplus/(Deficit)
($110,868) ($64,186) ($137,472) ($94,221) ($94,410) ($185,375) 2022/2023 Operating Budget | City of Madera 175
Aquatics Programs
(10206240)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
33-Charges for Services
4261-Programs Fees - - - 9,527 9,528 9,527
Total 33-Charges for Services $0 $0 $0 $9,527 $9,528 $9,527 36-Federal Grants
4434-Grants 8,000 9,000 8,024 - - -
Total 36-Federal Grants $8,000 $9,000 $8,024 $0 $0 $0
38-Local Grnt &Donation
4301-Donations - 300 - - - -
Total 38-Local Grnt &Donation $0 $300 $0 $0 $0 $0
41-Rental Income
4154-Mex-Am Center Rents 1,440 - 700 - - 1,500
4155-Pan Am Center Rents (880) (240) 3,200 - - 3,000
4167-Rents and Leases Income 27,705 21,963 26,000 18,432 10,000 37,000 4168-Rents/ Pan Am Center 13,045 (3,190) 9,500 - - 16,500 4181-Youth Program Leases 875 - - - - -
4183-Rents/Youth Hut 1,375 - 1,500 - - 2,000
Total 41-Rental Income $40,555 $14,518 $40,900 $18,432 $10,000 $60,000 48-Refunds
4657-Miscellaneous Revenue - - - - - 5,000
4659-Refunds and Reimbursements - - - 291 291 -
Total 48-Refunds $0 $0 $0 $291 $291 $5,000
Total Revenues $48,555 $23,818 $48,924 $28,250 $19,819 $74,527 50-Salaries & Benefits
5000-Salaries / Full-Time 6,118 - 31,781 16,800 16,800 16,982 5005-Salaries / Part-time 37,028 1,370 62,850 33,690 33,691 75,000 5100-Salaries / Overtime 329 123 500 405 405 500
5300-Public Employees Retirement Sy 1,190 - 10,952 4,849 4,849 2,390 5302-Long Term Disability Insurance 18 - 112 56 56 56
5303-Life Insurance Premiums 6 - 43 22 22 23
5304-Workers Compensation Insurance 6,350 559 8,562 4,941 4,941 6,876 5305-Medicare Tax- Employer's Share 978 80 1,414 754 754 1,155 5306-Unfunded Accrued Liability 11,402 - 14,903 - - 8,261 5307-Deferred Comp/Part-Time 542 30 1,052 756 756 2,250 5308-Deferred Compensation/Full-tim 1,136 167 1,335 678 679 804 5309-Unemployment Insurance 31 - 455 452 452 191
5310-Section 125 Benefit Allow. 14,197 1,547 13,196 6,952 6,953 8,775 Total 50-Salaries & Benefits $118,074 $8,536 $147,155 $70,355 $70,358 $123,263 53-Materials & Services
6401-Gas and Electric Utilities 120,206 78,176 96,963 58,330 60,000 85,000 6402-Telephone & Fax Charges 23,983 29,344 28,000 28,711 29,000 28,740 6412-Advertising/Other - - 500 - - -
6416-Office Supplies/Expendable 33 - 150 488 500 100
6428-Repairs - - - - - 10,000
6440-Contracted Services 99,886 83,787 101,000 100,377 101,000 96,000 6480-Program Expense - 119 2,000 62 100 2,000
6530-Conference/Training/Ed - - 300 - - -
6532-Maintenance/Other Supplies 186 - 15,000 18,394 18,500 15,000 Total 53-Materials & Services $253,612 $197,212 $243,913 $206,362 $209,100 $236,840 54-Interfund Charges
6900-Interfund Chg Facility Maint. 140,056 134,734 140,056 140,056 140,056 140,056 6902-Interfund Chg Central Supply 2,158 9 2,158 - 2,500 - 6903-Interfund Chg Cost Distrib - 229 - - - 229
6918-Interfund Chg Comp Maint 17,330 17,023 17,330 17,330 17,330 47,550 6920-Interfund Chg Computer Replace 3,664 3,664 3,664 3,664 3,664 12,709 Total 54-Interfund Charges $163,208 $155,659 $163,208 $161,050 $163,550 $200,544 City of Madera | 2022/2023 Operating Budget 176
Community & Recreation Centers
(10206240)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
60-Capital Outlay
7030-Facilities And Improvements - - - - - 25,000
Total 60-Capital Outlay $0 $0 $0 $0 $0 $25,000
63-Transfer Out
8200-Transfer Out - - - - - -
8210-Transfers Out/Debt Service 9,593 31,140 9,593 9,593 9,593 15,485 8260-Transfer-Out CIP - - 112,468 - - -
Total 63-Transfer Out $9,593 $31,140 $122,061 $9,593 $9,593 $15,485 Total Expenses $544,487 $392,547 $676,337 $447,360 $452,601 $601,132 Total 10206240-Comm & Rec Centers Net
Surplus/(Deficit)
($495,932) ($368,729) ($627,413) ($419,110) ($432,782) ($526,605) 2022/2023 Operating Budget | City of Madera 177
(10206270)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
33-Charges for Services
4260-Pool Rentals - - - - - 3,000
4683-Program Revenue 14,868 40,000 - - 40,000 40,000
Total 33-Charges for Services $14,868 $40,000 $0 $0 $40,000 $43,000 36-Federal Grants
4434-Grants 4,000 - - - - -
Total 36-Federal Grants $4,000 $0 $0 $0 $0 $0
38-Local Grnt &Donation
4301-Donations 9,142 - - 156 156 20,000
4315-Fundraising 3,280 - - 2,948 2,995 2,500
Total 38-Local Grnt &Donation $12,422 $0 $0 $3,104 $3,151 $22,500 48-Refunds
4657-Miscellaneous Revenue - - - - - -
Total 48-Refunds $0 $0 $0 $0 $0 $0
Total Revenues $31,290 $40,000 $0 $3,104 $43,151 $65,500 50-Salaries & Benefits
5000-Salaries / Full-Time 42,505 12,035 50,606 17,969 17,969 25,723 5005-Salaries / Part-time 3,725 - 10,050 4,034 4,034 18,750 5100-Salaries / Overtime 687 153 900 225 225 100
5105-Salaries - Leave Payout 75 - 145 1,394 1,394 -
5110-Salaries/Uniform Pay - - 38 - - -
5300-Public Employees Retirement Sy 372 - 6,566 2,183 2,183 3,116 5302-Long Term Disability Insurance 10 - 162 58 58 88
5303-Life Insurance Premiums 57 13 60 21 21 34
5304-Workers Compensation Insurance 4,584 1,247 5,543 2,325 2,325 4,124 5305-Medicare Tax- Employer's Share 731 185 923 356 356 660 5306-Unfunded Accrued Liability 9,024 1,824 11,794 4,016 4,016 4,393 5307-Deferred Comp/Part-Time 94 - 411 112 112 703
5308-Deferred Compensation/Full-tim 110 - 2,126 728 728 1,202 5309-Unemployment Insurance 267 35 329 105 106 372
5310-Section 125 Benefit Allow. 8,907 2,379 16,314 5,768 5,768 11,602 Total 50-Salaries & Benefits $81,645 $19,696 $105,967 $39,294 $39,295 $70,867 53-Materials & Services
6412-Advertising/Other - - - - - 1,000
6440-Contracted Services - - - - 5,000 40,000
6518-Other Supplies - - - 281 3,000 -
6532-Maintenance/Other Supplies 7,499 561 6,500 9,251 9,500 14,000 Total 53-Materials & Services $7,499 $561 $6,500 $9,532 $17,500 $55,000 54-Interfund Charges
6903-Interfund Chg Cost Distrib - 1,198 - - - 1,198
Total 54-Interfund Charges $0 $1,198 $0 $0 $0 $1,198
63-Transfer Out
8200-Transfer Out - - - - - -
Total 63-Transfer Out $0 $0 $0 $0 $0 $0
Total Expenses $89,144 $21,455 $112,467 $48,826 $56,795 $127,065 Total 10206270-Special Events Net Surplus/
(Deficit)
($57,854) $18,545 ($112,467) ($45,722) ($13,644) ($61,565) City of Madera | 2022/2023 Operating Budget 178
Special Events

ENTERPRISE
FUNDS
Revenues & Expenses by Organization
Water
Sewer
Solid Waste
Drainage
Airport
Public Transit
Golf
Enterprise funds are municipal services that are funded through fees charged to partly or wholly cover the costs of the services provided. Enterprise activities are roughly analogous to a private sector business.

Water Fund
The Water Fund isfunded by user fee revenue which paysfor the operations and maintenance of the municipal water
system including 19 wells, a one million gallon above ground storage tank, miles of distribution mains, and approximately 13,000 water meters and services. The fund supports the city’s efforts to provide clean water to the community, conserve water resources, and to plan for future growth.

Sewer Fund
The Sewer Fund isfunded by user fee revenue which paysfor the maintenance and operation of the sewage collection
system and the Wastewater Treatment Plant (WWTP).

SolidWaste Fund
The Solid Waste Fund is funded by user fee revenue which pays for solid waste collection and street sweeping. When the solid waste rates were set several years ago, revenues exceeded expenditures in excess of the goal of 20 to 30 percent of the annual operating expenses. Along with user rates being reduced by 15 percent in prior years and
projected to stay flat for five years, annual deficits were programmed for the subsequent five years.

Drainage Fund
The Drainage Fund is funded by user fee revenue which pays for drainage. Drainage user fees are expected to remain level in FY 2022/23.

Airport Fund
The Airport Fund is funded by user fees and rental and lease income. Some of the major capital expenses are eligible for grant assistance from the state and or federal government.

As of June 30, 2022, the airport will owe approximately $27,180 on a loan that was borrowed for the purpose of
building 14 hangars, with the final installment due in 2023.

Currently, the airport leases nearby land for agricultural purposes and receives approximately $170,000 annually.

However, with continual state mandates for water
reduction, this revenue source may be eliminated if farming within the city limitsisidentified as a method for major water use reduction.   Additional revenues are being saved for future improvements.

Golf Course Fund
The golf course is operated by a third‐party vendor. As of June 30, 2022, the Golf Course Fund’s net position was
$694,759.   The fund does not typically cover its operating expenses with annual revenues. Due to a lack of revenue, the General Fund supports the Golf Course Fund with annual
transfers‐in.

Local Transit Fund
The Local Transit Fund consists of both the Madera Metro fixed route system and Dial‐A‐Ride (DAR). Revenues are
generated through federal and state grants as well as local transportation funds and fare collections. Much of the
capital outlay is funded by Special Revenue Funds.

City of Madera | 2022/2023 Operating Budget 180
Enterprise Funds Operating Budget Overview
Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
Water Org List 2019/20 2020/21 2021/22 2022/23 Change Chg Total 20300000-Water Utility - - - - #.0% #.0%
20301220-Utility Billing/Water 735,765 792,483 726,070 784,733 58,663 8.1% 2.3% 20303800-Water Mtnc/Operations 4,454,688 4,764,688 5,012,912 5,040,668 27,756 .6% 14.7% 20303810-Water Quality Control 968,709 705,906 841,537 894,494 52,957 6.3% 2.6% 20303820-Water Conservation Program 449,766 222,508 277,040 257,626 (19,414) -7.0% .8% 20303825-Integrated Regional Water Mgt - 12,161 779,653 - (779,653) -100.0% .0% 20303830-Water Capital Outlay 155,801 2,323,148 2,796,946 4,313,292 1,516,346 54.2% 12.6% 20303840-Water Debt Service/Rev Bonds 581,762 291,957 784,918 781,890 (3,028) -.4% 2.3% Total Water 7,346,491 9,112,851 11,219,076 12,072,703 853,627 7.6% 35% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
Sewer Org List 2019/20 2020/21 2021/22 2022/23 Change Chg Total 20401230-Utility Billing/Sewer 343,265 396,644 387,350 382,752 (4,598) -1.2% 1.1% 20403400-Sewer Mtnc/Operations 1,356,072 1,331,164 1,466,205 1,447,224 (18,981) -1.3% 4.2% 20403410-WWT Plant 4,401,276 3,765,169 4,568,900 4,461,713 (107,187) -2.3% 13.0% 20403420-Sewer Capital Outlay 1,248,832 140,231 5,913,906 1,532,571 (4,381,335) -74.1% 4.5% 20403430-WWTP Bond Admin 1,139,366 1,246,770 2,544,850 2,533,049 (11,801) -.5% 7.4% Total Sewer 8,488,811 6,879,978 14,881,211 10,357,309 (4,523,902) -30.4% 30% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
Solid Waste Org List 2019/20 2020/21 2021/22 2022/23 Change Chg Total 47601235-Utility Billing/Garbage 342,669 374,579 381,395 402,117 20,722 5.4% 1.2% 47603600-Solid Waste Disposal 5,472,017 5,479,696 5,679,235 5,665,687 (13,548) -.2% 16.5% 47603620-Solid Waste Recycling 105 3,834 107 45 (62) -57.9% .0% 47603630-Street Cleaning 541,212 513,609 549,861 623,310 73,449 13.4% 1.8% 47603640-Beverage Container Recycling 16,583 44 23,672 16,349 (7,323) -30.9% .0% 47603730-Tire Clean Up 5,469 14,030 25,654 38,719 13,065 50.9% .1% Total Solid Waste 6,378,055 6,385,792 6,659,924 6,746,227 86,303 1.3% 20% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
Drain Org List 2019/20 2020/21 2021/22 2022/23 Change Chg Total 45003040-Drainage Capital Outlay 45,231 889 - - #.0% #.0% 45003080-Drainage Operations 96,834 94,840 96,834 96,685 (149) -.2% .3% 45003090-Drainage Flood Control 647,217 568,020 670,068 716,228 46,160 6.9% 2.1% Total Drain 789,282 663,749 766,902 812,913 46,011 6.0% 2% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
Airport Org List 2019/20 2020/21 2021/22 2022/23 Change Chg Total 20503270-Airport Operations 482,666 510,291 574,442 605,087 30,645 5.3% 1.8% 20503510-Airport Capital Projects - 60,067 1,123,779 - (1,123,779) -100.0% .0% Total Airport 482,666 570,358 1,698,221 605,087 (1,093,134) -64.4% 2% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
Transit Org List 2019/20 2020/21 2021/22 2022/23 Change Chg Total 21285290-Transportation- Dial-A-Ride 986,396 752,094 1,220,307 1,308,439 88,132 7.2% 3.8% 21285490-Dial-A-Ride Capital Outlay - - 189,866 - (189,866) -100.0% .0% 21295300-Transportation - Fixed Route 1,274,473 1,331,281 1,477,256 1,672,159 194,903 13.2% 4.9% 21295425-SB1-State of Good Repair - - 360,329 351,717 (8,612) -2.4% 1.0% 21295491-Low Carbon Transit Operation - - 411,154 - (411,154) -100.0% .0% 21295500-MAX - Capital Outlay 2,762,573 318,466 33,200 - (33,200) -100.0% .0% 21295590-Prop 1B PTMISEA 578,911 3,260 - - #.0% #.0%
21295595-Caltrans - Transit Study Grant - - 100,000 22,000 (78,000) -78.0% .1% Total Transit 5,602,353 2,405,101 3,792,112 3,354,315 (437,797) -11.5% 10% Expense Summaries
2022/2023 Operating Budget | City of Madera 181
Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
Golf Org List 2019/20 2020/21 2021/22 2022/23 Change Chg Total 20606290-Golf Operations 64,083 64,083 81,651 17,568 (64,083) -78.5% .1% 20606299-Golf Course Debt Service 37,778 30,551 360,680 328,844 (31,836) -8.8% 1.0% Total Golf 101,861 94,634 442,331 346,412 (95,919) -21.7% 1% Total $29,189,519 $26,112,463 $39,459,777 $34,294,966 ($5,164,811) -13.1% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
20300000-Water Utility Category
Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
58-Special Payments - - - - #.0% #Error
Total 20300000-Water Utility-20300000 - - - - #.0% #Error Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
20301220-Utility Billing/Water Category
Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
50-Salaries & Benefits 488,478 539,849 487,188 531,091 43,903 9.0% 67.7% 53-Materials & Services 139,728 125,023 144,117 124,299 (19,818) -13.8% 15.8% 54-Interfund Charges 82,672 118,221 82,768 119,574 36,806 44.5% 15.2% 58-Special Payments 24,887 - 2,420 - (2,420) -100.0% .0% 63-Transfer Out - 9,390 9,577 9,769 192 2.0% 1.2%
Total 20301220-Utility Billing/Water20301220735,765 792,483 726,070 784,733 58,663 8.1% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
20303800-Water Mtnc/Operations
Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
50-Salaries & Benefits 1,011,903 1,128,084 1,232,581 1,389,857 157,276 12.8% 27.6% 53-Materials & Services 2,174,069 2,196,397 1,683,413 2,123,097 439,684 26.1% 42.1% 54-Interfund Charges 979,355 987,947 944,878 877,801 (67,077) -7.1% 17.4% 55-Functional Expenses - - 208 - (208) -100.0% .0%
58-Special Payments 139,233 162,014 219,618 271,759 52,141 23.7% 5.4% 60-Capital Outlay 1,975 - 250,000 100,000 (150,000) -60.0% 2.0% 63-Transfer Out 148,153 290,246 682,214 278,154 (404,060) -59.2% 5.5% Total 20303800-Water Mtnc/Operations203038004,454,688 4,764,688 5,012,912 5,040,668 27,756 .6% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
20303810-Water Quality Control
Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
50-Salaries & Benefits 356,205 165,547 274,065 278,887 4,822 1.8% 31.2% 53-Materials & Services 258,184 179,901 202,064 198,959 (3,105) -1.5% 22.2% 54-Interfund Charges 354,320 351,968 346,748 407,815 61,067 17.6% 45.6% 55-Functional Expenses - - 10,000 - (10,000) -100.0% .0% 63-Transfer Out - 8,490 8,660 8,833 173 2.0% 1.0%
Total 20303810-Water Quality Control20303810968,709 705,906 841,537 894,494 52,957 6.3% 100% City of Madera | 2022/2023 Operating Budget 182
Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
20303820-Water Conservation Program
Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
50-Salaries & Benefits 210,366 85,244 126,969 101,045 (25,924) -20.4% 39.2% 53-Materials & Services 8,462 2,339 8,588 9,500 912 10.6% 3.7% 54-Interfund Charges 17,734 23,258 17,734 23,258 5,524 31.1% 9.0% 55-Functional Expenses 213,204 107,992 120,000 120,000 .0% 46.6% 63-Transfer Out - 3,675 3,749 3,823 74 2.0% 1.5%
Total 20303820-Water Conservation
Program-20303820
449,766 222,508 277,040 257,626 (19,414) -7.0% 100%
Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
20303825-Integrated Regional Water
Mgt Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
60-Capital Outlay - - 779,653 - (779,653) -100.0% #Error 63-Transfer Out - 12,161 - - #.0% #Error
Total 20303825-Integrated Regional Water
Mgt-20303825
- 12,161 779,653 - (779,653) -100.0% #Error
Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
20303830-Water Capital Outlay
Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
60-Capital Outlay 146,927 2,307,001 2,788,072 4,313,292 1,525,220 54.7% 100.0% 63-Transfer Out 8,874 16,147 8,874 - (8,874) -100.0% .0% Total 20303830-Water Capital Outlay20303830155,801 2,323,148 2,796,946 4,313,292 1,516,346 54.2% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
20303840-Water Debt Service/Rev
Bonds Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
53-Materials & Services 4,000 4,221 4,060 - (4,060) -100.0% .0% 58-Special Payments 577,762 287,736 780,858 781,890 1,032 .1% 100.0% Total 20303840-Water Debt Service/Rev
Bonds-20303840
581,762 291,957 784,918 781,890 (3,028) -.4% 100%
Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
20401230-Utility Billing/Sewer
Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
50-Salaries & Benefits 236,290 267,625 242,595 265,545 22,950 9.5% 69.4% 53-Materials & Services 66,060 65,776 97,793 71,286 (26,507) -27.1% 18.6% 54-Interfund Charges 40,915 58,548 40,963 41,036 73 .2% 10.7% 58-Special Payments - - 1,210 - (1,210) -100.0% .0%
63-Transfer Out - 4,695 4,789 4,885 96 2.0% 1.3%
Total 20401230-Utility Billing/Sewer20401230343,265 396,644 387,350 382,752 (4,598) -1.2% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
20403400-Sewer Mtnc/Operations
Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
50-Salaries & Benefits 700,834 629,444 714,723 635,219 (79,504) -11.1% 43.9% 53-Materials & Services 175,479 167,980 236,214 247,035 10,821 4.6% 17.1% 54-Interfund Charges 450,872 484,193 457,057 483,323 26,266 5.7% 33.4% 58-Special Payments 27,010 31,282 41,823 49,578 7,755 18.5% 3.4% 60-Capital Outlay - - 230 - (230) -100.0% .0%
63-Transfer Out 1,877 18,265 16,158 32,069 15,911 98.5% 2.2% Total 20403400-Sewer Mtnc/Operations204034001,356,072 1,331,164 1,466,205 1,447,224 (18,981) -1.3% 100% 2022/2023 Operating Budget | City of Madera 183
Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
20403410-WWT Plant Category
Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
50-Salaries & Benefits 1,296,793 1,221,911 1,432,444 1,313,006 (119,438) -8.3% 29.4% 53-Materials & Services 2,055,071 1,317,058 1,603,462 1,643,959 40,497 2.5% 36.8% 54-Interfund Charges 728,829 770,114 745,957 844,142 98,185 13.2% 18.9% 58-Special Payments 274,528 319,806 434,935 543,519 108,584 25.0% 12.2% 63-Transfer Out 46,055 136,280 352,102 117,087 (235,015) -66.7% 2.6% Total 20403410-WWT Plant-20403410 4,401,276 3,765,169 4,568,900 4,461,713 (107,187) -2.3% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
20403420-Sewer Capital Outlay
Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
60-Capital Outlay 1,215,762 135,613 5,880,836 1,532,571 (4,348,265) -73.9% 100.0% 63-Transfer Out 33,070 4,618 33,070 - (33,070) -100.0% .0% Total 20403420-Sewer Capital Outlay204034201,248,832 140,231 5,913,906 1,532,571 (4,381,335) -74.1% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
20403430-WWTP Bond Admin
Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
58-Special Payments 1,139,366 1,246,770 2,544,850 2,533,049 (11,801) -.5% 100.0% Total 20403430-WWTP Bond Admin204034301,139,366 1,246,770 2,544,850 2,533,049 (11,801) -.5% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
47601235-Utility Billing/Garbage
Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
50-Salaries & Benefits 236,290 267,625 242,595 265,545 22,950 9.5% 66.0% 53-Materials & Services 65,464 43,711 91,838 72,486 (19,352) -21.1% 18.0% 54-Interfund Charges 40,915 58,548 40,963 59,201 18,238 44.5% 14.7% 58-Special Payments - - 1,210 - (1,210) -100.0% .0%
63-Transfer Out - 4,695 4,789 4,885 96 2.0% 1.2%
Total 47601235-Utility Billing/Garbage47601235342,669 374,579 381,395 402,117 20,722 5.4% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
47603600-Solid Waste Disposal
Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
50-Salaries & Benefits 59,008 60,140 113,167 105,827 (7,340) -6.5% 1.9% 53-Materials & Services 4,401,568 4,384,399 4,472,821 4,470,672 (2,149) .0% 78.9% 54-Interfund Charges 399,678 414,672 399,678 280,166 (119,512) -29.9% 4.9% 58-Special Payments 16,694 19,448 26,449 33,052 6,603 25.0% .6% 60-Capital Outlay - - 67,591 - (67,591) -100.0% .0%
63-Transfer Out 595,069 601,037 599,529 775,970 176,441 29.4% 13.7% Total 47603600-Solid Waste Disposal476036005,472,017 5,479,696 5,679,235 5,665,687 (13,548) -.2% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
47603620-Solid Waste Recycling
Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
53-Materials & Services 105 3,834 107 45 (62) -57.9% 100.0% Total 47603620-Solid Waste Recycling47603620105 3,834 107 45 (62) -57.9% 100% City of Madera | 2022/2023 Operating Budget 184
Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
47603630-Street Cleaning Category
Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
50-Salaries & Benefits 303,220 247,980 316,200 319,909 3,709 1.2% 51.3% 53-Materials & Services 50,080 52,462 45,031 72,401 27,370 60.8% 11.6% 54-Interfund Charges 183,275 202,681 176,097 216,530 40,433 23.0% 34.7% 58-Special Payments 4,637 5,402 7,347 9,181 1,834 25.0% 1.5% 60-Capital Outlay - - - - #.0% #.0%
63-Transfer Out - 5,084 5,186 5,289 103 2.0% .8%
Total 47603630-Street Cleaning-47603630 541,212 513,609 549,861 623,310 73,449 13.4% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
47603640-Beverage Container
Recycling Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
53-Materials & Services 16,583 44 23,672 16,349 (7,323) -30.9% 100.0% Total 47603640-Beverage Container
Recycling-47603640
16,583 44 23,672 16,349 (7,323) -30.9% 100%
Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
47603730-Tire Clean Up Category
Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
50-Salaries & Benefits 443 8,529 19,392 31,880 12,488 64.4% 82.3% 53-Materials & Services 5,026 3,708 5,101 5,000 (101) -2.0% 12.9% 54-Interfund Charges - 655 - 655 655 #.0% #.0%
63-Transfer Out - 1,138 1,161 1,184 23 2.0% 3.1%
Total 47603730-Tire Clean Up-47603730 5,469 14,030 25,654 38,719 13,065 50.9% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
45003040-Drainage Capital Outlay
Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
60-Capital Outlay 45,231 889 - - #.0% #Error
Total 45003040-Drainage Capital Outlay4500304045,231 889 - - #.0% #Error Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
45003080-Drainage Operations
Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
53-Materials & Services - - - - #.0% #.0%
54-Interfund Charges 51,834 49,840 51,834 51,685 (149) -.3% 53.5% 63-Transfer Out 45,000 45,000 45,000 45,000 .0% 46.5%
Total 45003080-Drainage Operations4500308096,834 94,840 96,834 96,685 (149) -.2% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
45003090-Drainage Flood Control
Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
50-Salaries & Benefits 411,642 294,217 414,005 436,544 22,539 5.4% 61.0% 53-Materials & Services 131,951 136,906 132,819 127,108 (5,711) -4.3% 17.7% 54-Interfund Charges 98,715 114,446 109,927 136,485 26,558 24.2% 19.1% 63-Transfer Out 4,909 22,451 13,317 16,091 2,774 20.8% 2.2% Total 45003090-Drainage Flood Control45003090647,217 568,020 670,068 716,228 46,160 6.9% 100% 2022/2023 Operating Budget | City of Madera 185
Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
20503270-Airport Operations Category
Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
50-Salaries & Benefits 154,553 144,034 158,576 176,545 17,969 11.3% 29.2% 53-Materials & Services 103,287 119,279 79,266 92,225 12,959 16.3% 15.2% 54-Interfund Charges 142,928 146,617 154,251 156,122 1,871 1.2% 25.8% 58-Special Payments 75,585 81,903 172,561 162,523 (10,038) -5.8% 26.9% 63-Transfer Out 6,313 18,458 9,788 17,672 7,884 80.5% 2.9% Total 20503270-Airport Operations20503270482,666 510,291 574,442 605,087 30,645 5.3% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
20503510-Airport Capital Projects
Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
60-Capital Outlay - 60,067 1,087,000 - (1,087,000) -100.0% #Error 63-Transfer Out - - 36,779 - (36,779) -100.0% #Error
Total 20503510-Airport Capital Projects20503510- 60,067 1,123,779 - (1,123,779) -100.0% #Error Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
21285290-Transportation- Dial-A-Ride
Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
50-Salaries & Benefits 110,712 138,612 261,025 292,250 31,225 12.0% 22.3% 53-Materials & Services 609,343 377,854 690,635 745,000 54,365 7.9% 56.9% 54-Interfund Charges 237,841 233,368 237,841 240,337 2,496 1.0% 18.4% 63-Transfer Out 28,500 2,260 30,806 30,852 46 .1% 2.4%
Total 21285290-Transportation- Dial-A-Ride21285290986,396 752,094 1,220,307 1,308,439 88,132 7.2% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
21285490-Dial-A-Ride Capital Outlay
Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
60-Capital Outlay - - 189,866 - (189,866) -100.0% #Error Total 21285490-Dial-A-Ride Capital Outlay21285490- - 189,866 - (189,866) -100.0% #Error Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
21295300-Transportation - Fixed Route
Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
50-Salaries & Benefits 123,421 160,055 261,026 292,279 31,253 12.0% 17.5% 53-Materials & Services 875,803 924,004 938,675 1,099,000 160,325 17.1% 65.7% 54-Interfund Charges 246,749 244,961 246,749 250,028 3,279 1.3% 15.0% 63-Transfer Out 28,500 2,261 30,806 30,852 46 .1% 1.8%
Total 21295300-Transportation - Fixed
Route-21295300
1,274,473 1,331,281 1,477,256 1,672,159 194,903 13.2% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
21295425-SB1-State of Good Repair
Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
60-Capital Outlay - - 360,329 351,717 (8,612) -2.4% 100.0% Total 21295425-SB1-State of Good Repair21295425- - 360,329 351,717 (8,612) -2.4% 100% City of Madera | 2022/2023 Operating Budget 186
Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
21295491-Low Carbon Transit
Operation Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
60-Capital Outlay - - 411,154 - (411,154) -100.0% #Error Total 21295491-Low Carbon Transit
Operation-21295491
- - 411,154 - (411,154) -100.0% #Error
Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
21295500-MAX - Capital Outlay
Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
60-Capital Outlay 2,762,573 318,466 33,200 - (33,200) -100.0% #Error Total 21295500-MAX - Capital Outlay212955002,762,573 318,466 33,200 - (33,200) -100.0% #Error Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
21295590-Prop 1B PTMISEA Category
Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
60-Capital Outlay 578,911 3,260 - - #.0% #Error
Total 21295590-Prop 1B PTMISEA-21295590 578,911 3,260 - - #.0% #Error Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
21295595-Caltrans - Transit Study
Grant Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
53-Materials & Services - - 100,000 22,000 (78,000) -78.0% 100.0% Total 21295595-Caltrans - Transit Study
Grant-21295595
- - 100,000 22,000 (78,000) -78.0% 100%
Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
20606290-Golf Operations Category
Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
54-Interfund Charges 64,083 64,083 64,083 - (64,083) -100.0% .0% 60-Capital Outlay - - 17,568 17,568 .0% 100.0%
Total 20606290-Golf Operations-20606290 64,083 64,083 81,651 17,568 (64,083) -78.5% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
20606299-Golf Course Debt Service
Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
58-Special Payments 37,778 30,551 360,680 328,844 (31,836) -8.8% 100.0% Total 20606299-Golf Course Debt Service2060629937,778 30,551 360,680 328,844 (31,836) -8.8% 100% 2022/2023 Operating Budget | City of Madera 187

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Water
(20300000)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
31-Licenses & Permits
4205-State SB1186 Fees/Bus Lic 24 4 25 - - 25
4220-Meter Amortization 14,970 10,754 15,045 25,567 24,127 23,000 Total 31-Licenses & Permits $14,994 $10,758 $15,070 $25,567 $24,127 $23,025 32-Fines & Forfeiture
4208-Late Payment/Other Penalty 129,450 21 130,098 - - 130,000 4224-Revenue/Water Patrol Fines 28,598 2,450 28,741 - - 28,800 Total 32-Fines & Forfeiture $158,048 $2,471 $158,839 $0 $0 $158,800 33-Charges for Services
4202-Application Fee 31,625 24,497 30,000 35,098 35,098 35,000 4206-Construction Usage Fee 8,659 3,270 3,500 11,179 10,398 3,500 4221-Meter Setup/Relocation Fee 4,260 3,591 2,000 5,428 5,344 5,000 4229-User Charges 11,868,521 13,049,735 14,146,000 13,023,212 13,014,319 14,532,000 4246-Water Permits and Fees 1,612 1,488 1,500 - - 1,500 Total 33-Charges for Services $11,914,677 $13,082,581 $14,183,000 $13,074,917 $13,065,159 $14,577,000 34-Interest
4162-Interest Income 314,196 230,615 74,087 185,003 135,668 135,700 Total 34-Interest $314,196 $230,615 $74,087 $185,003 $135,668 $135,700 40-Interfund Charges
4346-Interfund Chg Cost Distributio 4,326 9,517 4,326 4,327 4,327 4,327 Total 40-Interfund Charges $4,326 $9,517 $4,326 $4,327 $4,327 $4,327 47-Gains & Proceeds
4671-Sale of Real and Personal Prop 14,449 - - - - -
4751-Realized Gain/Loss Sale of Inv 471 - - - - -
Total 47-Gains & Proceeds $14,920 $0 $0 $0 $0 $0
48-Refunds
4659-Refunds and Reimbursements 4,466 - 1,123 6,551 6,551 - 4682-Collection Recovery 2,074 691 969 173,795 173,795 - Total 48-Refunds $6,540 $691 $2,092 $180,346 $180,346 $0 Total Revenues $12,427,701 $13,336,633 $14,437,414 $13,470,160 $13,409,627 $14,898,852 58-Special Payments
8000-Interest Expense - - - (38) - -
Total 58-Special Payments $0 $0 $0 ($38) $0 $0
Total Expenses $0 $0 $0 ($38) $0 $0
Total 20300000-Water Utility Net Surplus/
(Deficit)
$12,427,701 $13,336,633 $14,437,414 $13,470,198 $13,409,627 $14,898,852 City of Madera | 2022/2023 Operating Budget 190
Water Utility
(20301220)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
48-Refunds
4659-Refunds and Reimbursements - - 421 - - -
4682-Collection Recovery - 130 - - - -
Total 48-Refunds $0 $130 $421 $0 $0 $0
Total Revenues $0 $130 $421 $0 $0 $0
50-Salaries & Benefits
5000-Salaries / Full-Time 243,024 270,768 264,502 249,227 249,227 273,196 5005-Salaries / Part-time 20,955 22,608 11,259 10,259 10,259 8,023 5100-Salaries / Overtime 207 718 - 1,439 1,439 -
5105-Salaries - Leave Payout 1,091 4,054 746 1,802 1,802 - 5110-Salaries/Uniform Pay - 125 125 - - 125
5200-Salaries - Auto & Expense Allo 61 134 135 30 30 -
5300-Public Employees Retirement Sy 29,931 36,581 32,788 30,421 30,421 31,653 5301-Health Insurance Benefits - - - 787 787 -
5302-Long Term Disability Insurance 28 6 875 668 668 717 5303-Life Insurance Premiums 310 352 347 295 295 358
5304-Workers Compensation Insurance 1,074 169 24,817 28,106 28,106 28,378 5305-Medicare Tax- Employer's Share 3,962 4,494 4,165 4,056 4,056 4,314 5306-Unfunded Accrued Liability 47,152 69,365 61,628 60,511 60,511 65,507 5307-Deferred Comp/Part-Time 799 416 823 - - -
5308-Deferred Compensation/Full-tim 327 70 10,018 9,566 9,566 11,104 5309-Unemployment Insurance 1,265 1,175 929 937 937 771 5310-Section 125 Benefit Allow. 90,419 85,098 74,031 86,180 86,180 106,945 6580-OPEB Obligation Expense - 14,626 - - - -
6779-Pension Expense-GASB 68 29,107 26,349 - - - -
Total 50-Salaries & Benefits $517,585 $580,824 $487,188 $484,284 $484,284 $531,091 53-Materials & Services
6402-Telephone & Fax Charges 7,790 9,114 7,906 8,642 8,800 8,484 6405-Copier Lease/Paper Charges - - - - - 1,750
6411-Advertising/Bids and Notices 75 464 76 113 113 -
6414-Professional Dues - - - - - 75
6416-Office Supplies/Expendable 147 - 2,586 2,879 2,900 5,000 6418-Postage / Other Mailing Charge 39,758 39,195 40,354 43,840 44,000 45,800 6425-Vehicle Fuel, Supplies & Maint 1,220 141 1,238 - - 250 6426-Equipment Fuel/Supplies/Mtnc - - - 255 255 -
6440-Contracted Services 60,489 60,640 61,325 51,645 61,325 51,640 6451-Bank Service Charges 27,701 13,617 28,532 15,138 15,200 10,000 6462-Employment Recruitment Costs - 225 - - - -
6530-Conference/Training/Ed - - 1,500 - - 1,300
6532-Maintenance/Other Supplies - 907 - 1,198 1,198 -
6561-Miscellaneous Expenses - (1,349) 600 - - -
Total 53-Materials & Services $139,728 $125,023 $144,117 $123,710 $133,791 $124,299 54-Interfund Charges
6902-Interfund Chg Central Supply 44 30 44 - - -
6903-Interfund Chg Cost Distrib - 36,679 - - - 36,679
6904-Interfund Chg Admin OH 40,760 37,845 40,760 37,845 37,845 37,845 6918-Interfund Chg Comp Maint 33,810 33,211 33,810 33,810 33,810 34,984 6920-Interfund Chg Computer Replace 7,486 7,486 7,486 7,486 7,486 9,350 6924-Interfund Chg Motor Rental 572 2,970 668 668 668 716 Total 54-Interfund Charges $82,672 $118,221 $82,768 $79,809 $79,809 $119,574 58-Special Payments
6562-Retiree Insurance Premiums - - 2,420 1,676 1,676 - 8000-Interest Expense 24,887 - - (121) - -
Total 58-Special Payments $24,887 $0 $2,420 $1,555 $1,676 $0 62-Other Nonoperating E
6450-Bad Debt Expense 58,159 (31,390) - - - -
Total 62-Other Nonoperating E $58,159 ($31,390) $0 $0 $0 $0 2022/2023 Operating Budget | City of Madera 191
Utility Billing and Water
(20301220)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
63-Transfer Out
8200-Transfer Out - - - - - -
8220-Transfers Out - Insurance Rese - 9,390 9,577 9,577 9,577 9,769 Total 63-Transfer Out $0 $9,390 $9,577 $9,577 $9,577 $9,769 Total Expenses $823,031 $802,068 $726,070 $698,935 $709,137 $784,733 Total 20301220-Utility Billing/Water Net
Surplus/(Deficit)
($823,031) ($801,938) ($725,649) ($698,935) ($709,137) ($784,733) City of Madera | 2022/2023 Operating Budget 192
Utility Billing and Water
(20303800)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
48-Refunds
4659-Refunds and Reimbursements - - - 159 159 -
Total 48-Refunds $0 $0 $0 $159 $159 $0
Total Revenues $0 $0 $0 $159 $159 $0
50-Salaries & Benefits
5000-Salaries / Full-Time - 224 670,119 618,813 618,813 714,456 5005-Salaries / Part-time 16,891 - 17,397 - - -
5100-Salaries / Overtime 29,840 33,704 40,000 81,943 81,943 65,000 5105-Salaries - Leave Payout 1,029 1,966 20,039 56 56 - 5110-Salaries/Uniform Pay 2,098 1,848 2,150 1,998 1,998 2,186 5200-Salaries - Auto & Expense Allo - - - - - -
5300-Public Employees Retirement Sy - 25 89,836 83,105 83,105 91,744 5302-Long Term Disability Insurance 1,674 1,721 2,276 1,696 1,696 2,106 5303-Life Insurance Premiums 656 659 795 607 607 730
5304-Workers Compensation Insurance 60,588 67,440 63,909 70,987 70,987 72,285 5305-Medicare Tax- Employer's Share 9,260 9,976 10,617 10,730 10,730 11,619 5306-Unfunded Accrued Liability 106,873 149,358 139,684 183,124 183,124 198,074 5307-Deferred Comp/Part-Time 633 - 652 - - -
5308-Deferred Compensation/Full-tim 20,175 21,731 26,143 23,331 23,331 28,514 5309-Unemployment Insurance 2,343 1,603 2,187 1,389 1,389 1,778 5310-Section 125 Benefit Allow. 127,583 132,194 146,777 140,054 140,054 201,365 6779-Pension Expense-GASB 68 64,634 - - - - -
Total 50-Salaries & Benefits $1,076,537 $1,128,084 $1,232,581 $1,217,833 $1,217,833 $1,389,857 53-Materials & Services
6401-Gas and Electric Utilities 1,880,454 1,709,243 1,258,608 1,846,642 1,850,000 1,800,000 6402-Telephone & Fax Charges 4,869 4,372 4,942 2,956 3,000 2,976 6405-Copier Lease/Paper Charges - - - - - 700
6412-Advertising/Other 2,933 966 2,000 4,467 4,500 4,000 6414-Professional Dues - 2,494 2,000 200 1,800 2,000
6416-Office Supplies/Expendable 1,461 1,654 1,500 2,318 2,400 1,800 6418-Postage / Other Mailing Charge 729 652 740 841 850 700 6425-Vehicle Fuel, Supplies & Maint 34,905 20,625 38,000 40,680 41,000 43,121 6427-Major Repair Parts/Supplies - 26,217 (32) - - -
6440-Contracted Services - - 192,655 206,976 194,062 129,800 6515-Taxes and Assessments 2,572 5,311 3,000 1,250 1,750 3,000 6530-Conference/Training/Ed 2,557 2,987 20,000 12,882 13,000 25,000 6532-Maintenance/Other Supplies 152,171 279,874 160,000 168,669 169,000 110,000 Total 53-Materials & Services $2,174,069 $2,196,397 $1,683,413 $2,277,581 $2,281,362 $2,123,097 54-Interfund Charges
6900-Interfund Chg Facility Maint. 139,393 130,739 139,393 139,393 139,393 139,393 6902-Interfund Chg Central Supply 45,877 22,809 45,877 14,423 16,000 - 6903-Interfund Chg Cost Distrib 214,917 287,873 214,917 214,917 214,917 287,873 6904-Interfund Chg Admin OH 303,081 281,404 303,081 281,404 303,081 281,404 6907-Interfund Chg Vehicle Replace 90,783 85,000 71,370 71,370 71,370 66,537 6908-Interfund Chg Vehicle Maint. 65,310 66,104 55,535 55,535 55,535 51,085 6918-Interfund Chg Comp Maint 90,005 88,411 90,005 90,005 90,005 39,342 6920-Interfund Chg Computer Replace 19,302 19,302 19,302 19,302 19,302 10,515 6923-Interfund Chg Software 3,840 1,635 3,840 - - -
6924-Interfund Chg Motor Rental 6,847 4,670 1,558 1,558 1,558 1,652 Total 54-Interfund Charges $979,355 $987,947 $944,878 $887,907 $911,161 $877,801 55-Functional Expenses
6555-Water Conservation Program - - 208 - - -
Total 55-Functional Expenses $0 $0 $208 $0 $0 $0
58-Special Payments
6560-Liability / Property Insurance 137,264 159,903 217,468 230,547 230,547 271,759 6562-Retiree Insurance Premiums 1,969 2,111 2,150 1,451 1,451 - Total 58-Special Payments $139,233 $162,014 $219,618 $231,998 $231,998 $271,759 2022/2023 Operating Budget | City of Madera 193
Water Maintenance and Operations
(20303800)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
60-Capital Outlay
6602-Capitalized Asset Contra Accou - (88,000) - - - -
6610-Contingency - - 100,000 38,756 45,000 100,000
7040-Parks/Facilities Equipment - - 150,000 - - -
7050-Construction/Infrastructure 1,975 - - - - -
Total 60-Capital Outlay $1,975 ($88,000) $250,000 $38,756 $45,000 $100,000 61-Depreciation
6600-Depreciation / Replacement 40,208 39,118 - - - -
Total 61-Depreciation $40,208 $39,118 $0 $0 $0 $0
63-Transfer Out
8200-Transfer Out 60,000 60,000 60,000 60,000 60,000 60,000 8210-Transfers Out/Debt Service 88,153 210,166 88,153 88,153 88,153 197,263 8220-Transfers Out - Insurance Rese - 20,080 20,482 20,482 20,482 20,891 8260-Transfer-Out CIP - - 513,579 - - -
Total 63-Transfer Out $148,153 $290,246 $682,214 $168,635 $168,635 $278,154 Total Expenses $4,559,530 $4,715,806 $5,012,912 $4,822,710 $4,855,989 $5,040,668 Total 20303800-Water Mtnc/Operations Net
Surplus/(Deficit)
($4,559,530) ($4,715,806) ($5,012,912) ($4,822,551) ($4,855,830) ($5,040,668) City of Madera | 2022/2023 Operating Budget 194
(20303810)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
50-Salaries & Benefits
5000-Salaries / Full-Time 187,906 92,291 132,255 93,279 93,279 157,901 5005-Salaries / Part-time 15,854 - 16,329 - - -
5100-Salaries / Overtime 1,879 1,640 2,000 1,268 1,268 2,000 5105-Salaries - Leave Payout 492 747 12,989 - - -
5110-Salaries/Uniform Pay 1,250 1,000 500 500 500 750
5300-Public Employees Retirement Sy 23,556 12,181 14,327 10,988 10,988 17,021 5302-Long Term Disability Insurance 519 283 472 282 282 428 5303-Life Insurance Premiums 1 - 165 111 111 191
5304-Workers Compensation Insurance 54 - 12,083 9,316 9,316 16,737 5305-Medicare Tax- Employer's Share 3,165 1,438 1,990 1,474 1,475 2,425 5306-Unfunded Accrued Liability 37,914 21,573 49,554 21,989 21,989 23,837 5307-Deferred Comp/Part-Time 595 - 612 - - -
5308-Deferred Compensation/Full-tim 6,996 3,889 5,176 3,792 3,792 6,595 5309-Unemployment Insurance 1,291 508 561 309 309 485
5310-Section 125 Benefit Allow. 53,430 20,183 25,052 19,559 19,559 50,517 6779-Pension Expense-GASB 68 22,299 - - - - -
Total 50-Salaries & Benefits $378,504 $165,547 $274,065 $162,867 $162,868 $278,887 53-Materials & Services
6402-Telephone & Fax Charges 2,192 1,090 2,225 1,006 1,500 1,020 6405-Copier Lease/Paper Charges - - - - - 400
6411-Advertising/Bids and Notices 391 - 397 - 350 400
6412-Advertising/Other 1,240 - 2,500 - - -
6414-Professional Dues - - - 280 280 300
6416-Office Supplies/Expendable 1,161 724 1,179 531 1,179 1,200 6418-Postage / Other Mailing Charge 2,168 2,052 2,201 - 500 500 6425-Vehicle Fuel, Supplies & Maint 5,727 3,334 5,813 9,650 10,000 10,229 6440-Contracted Services 135,235 100,943 90,000 73,809 90,000 94,910 6515-Taxes and Assessments 42,117 42,117 42,749 52,598 53,000 45,000 6530-Conference/Training/Ed 1,819 2,461 5,000 3,930 5,000 5,000 6532-Maintenance/Other Supplies 63,467 27,180 50,000 27,702 45,000 40,000 Total 53-Materials & Services $258,184 $179,901 $202,064 $169,506 $206,809 $198,959 54-Interfund Charges
6900-Interfund Chg Facility Maint. 88,789 85,497 88,789 88,789 88,789 88,789 6902-Interfund Chg Central Supply 1,198 1,623 1,198 6,172 7,000 - 6903-Interfund Chg Cost Distrib 170,009 181,488 170,009 170,009 170,009 181,497 6904-Interfund Chg Admin OH 57,361 53,258 57,361 53,258 57,361 53,258 6907-Interfund Chg Vehicle Replace 18,377 14,883 13,593 13,593 13,583 10,503 6908-Interfund Chg Vehicle Maint. 18,586 15,219 14,240 14,240 14,240 11,857 6918-Interfund Chg Comp Maint - - - - - 47,550
6920-Interfund Chg Computer Replace - - - - - 12,709
6924-Interfund Chg Motor Rental - - 1,558 1,558 1,558 1,652 Total 54-Interfund Charges $354,320 $351,968 $346,748 $347,619 $352,540 $407,815 55-Functional Expenses
6555-Water Conservation Program - - 10,000 1,839 2,000 - Total 55-Functional Expenses $0 $0 $10,000 $1,839 $2,000 $0 61-Depreciation
6600-Depreciation / Replacement 14,012 10,333 - - - -
Total 61-Depreciation $14,012 $10,333 $0 $0 $0 $0
63-Transfer Out
8200-Transfer Out - - - - - -
8220-Transfers Out - Insurance Rese - 8,490 8,660 8,660 8,660 8,833 Total 63-Transfer Out $0 $8,490 $8,660 $8,660 $8,660 $8,833 Total Expenses $1,005,020 $716,239 $841,537 $690,491 $732,877 $894,494 Total 20303810-Water Quality Control Net
Surplus/(Deficit)
($1,005,020) ($716,239) ($841,537) ($690,491) ($732,877) ($894,494) 2022/2023 Operating Budget | City of Madera 195
Water Quality Control
(20303820)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
31-Licenses & Permits
4244-Water Conservation Revenue 322,170 359,377 323,781 473,318 473,318 474,000 Total 31-Licenses & Permits $322,170 $359,377 $323,781 $473,318 $473,318 $474,000 Total Revenues $322,170 $359,377 $323,781 $473,318 $473,318 $474,000 50-Salaries & Benefits
5000-Salaries / Full-Time 106,137 38,533 46,745 47,834 47,834 48,947 5005-Salaries / Part-time 15,985 - 16,465 - - -
5100-Salaries / Overtime 153 58 - 50 50 -
5105-Salaries - Leave Payout 877 - - - - -
5110-Salaries/Uniform Pay 250 250 250 250 250 250
5300-Public Employees Retirement Sy 15,468 7,838 6,865 6,803 6,803 6,858 5302-Long Term Disability Insurance 352 182 161 161 161 161 5303-Life Insurance Premiums 104 78 72 72 72 72
5304-Workers Compensation Insurance 12,158 3,948 4,207 4,692 4,692 4,692 5305-Medicare Tax- Employer's Share 13 - 689 701 701 711 5306-Unfunded Accrued Liability 25,748 15,340 33,653 15,507 15,507 16,760 5307-Deferred Comp/Part-Time 599 - 617 - - -
5308-Deferred Compensation/Full-tim 4,410 2,183 1,963 1,946 1,946 2,269 5309-Unemployment Insurance 667 175 175 147 147 147
5310-Section 125 Benefit Allow. 25,557 16,087 15,107 15,930 15,930 20,178 6580-OPEB Obligation Expense (1,357) - - - - -
6779-Pension Expense-GASB 68 14,596 - - - - -
Total 50-Salaries & Benefits $223,605 $85,244 $126,969 $94,093 $94,093 $101,045 53-Materials & Services
6412-Advertising/Other 8,462 2,339 6,088 2,678 3,000 9,000 6413-Promotional Items - - 2,500 179 200 -
6418-Postage / Other Mailing Charge - - - - - 500
Total 53-Materials & Services $8,462 $2,339 $8,588 $2,857 $3,200 $9,500 54-Interfund Charges
6903-Interfund Chg Cost Distrib - 6,792 - - - 6,792
6904-Interfund Chg Admin OH 17,734 16,466 17,734 16,466 17,734 16,466 Total 54-Interfund Charges $17,734 $23,258 $17,734 $16,466 $17,734 $23,258 55-Functional Expenses
6555-Water Conservation Program 213,204 107,992 120,000 151,250 152,000 120,000 Total 55-Functional Expenses $213,204 $107,992 $120,000 $151,250 $152,000 $120,000 63-Transfer Out
8200-Transfer Out - - - - - -
8220-Transfers Out - Insurance Rese - 3,675 3,749 3,749 3,749 3,823 Total 63-Transfer Out $0 $3,675 $3,749 $3,749 $3,749 $3,823 Total Expenses $463,005 $222,508 $277,040 $268,415 $270,776 $257,626 Total 20303820-Water Conservation Program
Net Surplus/(Deficit)
($140,835) $136,869 $46,741 $204,903 $202,542 $216,374
City of Madera | 2022/2023 Operating Budget 196
Water Quality Control
(20303825)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
36-Federal Grants
4434-Grants - - 779,653 - - 779,653
Total 36-Federal Grants $0 $0 $779,653 $0 $0 $779,653
Total Revenues $0 $0 $779,653 $0 $0 $779,653
60-Capital Outlay
7050-Construction/Infrastructure - - 779,653 - - -
Total 60-Capital Outlay $0 $0 $779,653 $0 $0 $0
63-Transfer Out
8260-Transfer-Out CIP - 12,161 - - - -
Total 63-Transfer Out $0 $12,161 $0 $0 $0 $0
Total Expenses $0 $12,161 $779,653 $0 $0 $0
Total 20303825-Integrated Regional Water Mgt
Net Surplus/(Deficit)
$0 ($12,161) $0 $0 $0 $779,653
2022/2023 Operating Budget | City of Madera 197
Water Conservation Program
(20303830)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
46-Non-Cash Capital Con
4320-Capital Contribution - 73,515 28,272 - - -
Total 46-Non-Cash Capital Con $0 $73,515 $28,272 $0 $0 $0 48-Refunds
4659-Refunds and Reimbursements - - - 30 30 -
Total 48-Refunds $0 $0 $0 $30 $30 $0
Total Revenues $0 $73,515 $28,272 $30 $30 $0
60-Capital Outlay
6602-Capitalized Asset Contra Accou (74,168) (2,000,000) - - - - 6603-CIP Offset 52,150 (177,969) - - - -
6804-Infrastructure Study 81,672 71,792 97,354 86,995 9,000 - 7000-Vehicles and Equipment - 4,223 14,289 - - -
7050-Construction/Infrastructure 65,255 2,230,854 2,676,429 1,570,395 600,000 4,313,292 Total 60-Capital Outlay $124,909 $129,032 $2,788,072 $1,305,952 $609,000 $4,313,292 61-Depreciation
6600-Depreciation / Replacement 786,583 834,720 - - - - Total 61-Depreciation $786,583 $834,720 $0 $0 $0 $0
63-Transfer Out
8260-Transfer-Out CIP 8,874 16,147 8,874 - - -
Total 63-Transfer Out $8,874 $16,147 $8,874 $0 $0 $0
Total Expenses $920,366 $979,899 $2,796,946 $1,305,952 $609,000 $4,313,292 Total 20303830-Water Capital Outlay Net
Surplus/(Deficit)
($920,366) ($906,384) ($2,768,674) ($1,305,922) ($608,970) ($4,313,292) City of Madera | 2022/2023 Operating Budget 198
Water Capital Outlay
(20303840)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
34-Interest
4162-Interest Income 72,437 1 4,163 - - 4,200
Total 34-Interest $72,437 $1 $4,163 $0 $0 $4,200
47-Gains & Proceeds
4751-Realized Gain/Loss Sale of Inv 363 - - - - -
Total 47-Gains & Proceeds $363 $0 $0 $0 $0 $0
Total Revenues $72,800 $1 $4,163 $0 $0 $4,200
53-Materials & Services
6440-Contracted Services 4,000 4,221 4,060 - - -
Total 53-Materials & Services $4,000 $4,221 $4,060 $0 $0 $0 58-Special Payments
6448-Bond/Loan Admin Fees 6,534 2,853 2,067 2,060 2,060 - 6449-Bond Cost of Issuance Fees 90,001 - - - - -
8000-Interest Expense 481,227 284,883 275,643 270,914 275,643 261,344 8001-Principal Payment - - 503,148 - 503,148 520,546
Total 58-Special Payments $577,762 $287,736 $780,858 $272,974 $780,851 $781,890 61-Depreciation
6601-Amortization 101,624 (1,402) - (1,402) - -
Total 61-Depreciation $101,624 ($1,402) $0 ($1,402) $0 $0 Total Expenses $683,386 $290,555 $784,918 $271,572 $780,851 $781,890 Total 20303840-Water Debt Service/Rev
Bonds Net Surplus/(Deficit)
($610,586) ($290,554) ($780,755) ($271,572) ($780,851) ($777,690) 2022/2023 Operating Budget | City of Madera 199
Water Debt Service and Revenue Bonds

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Sewer
.J
(20400000)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
30-Taxes
4000-Current Secured Property Tax 92,041 97,248 92,501 95,356 95,356 95,000 Total 30-Taxes $92,041 $97,248 $92,501 $95,356 $95,356 $95,000 32-Fines & Forfeiture
4208-Late Payment/Other Penalty 107,792 356 108,331 520 520 108,000 Total 32-Fines & Forfeiture $107,792 $356 $108,331 $520 $520 $108,000 33-Charges for Services
4223-Parksdale Sewer #3 User Fees 290,109 293,664 290,000 293,758 293,758 290,000 4229-User Charges 9,904,335 9,948,257 12,789,680 10,191,243 10,191,243 10,700,805 4232-Septic Dump Income 290,269 325,426 290,000 291,263 291,263 250,000 4649-Admin Fees - - - 9,257 - -
Total 33-Charges for Services $10,484,713 $10,567,347 $13,369,680 $10,785,521 $10,776,264 $11,240,805 34-Interest
4162-Interest Income 90,221 68,588 43,373 54,792 39,745 40,000 Total 34-Interest $90,221 $68,588 $43,373 $54,792 $39,745 $40,000 47-Gains & Proceeds
4671-Sale of Real and Personal Prop 43,407 - - - - -
Total 47-Gains & Proceeds $43,407 $0 $0 $0 $0 $0
48-Refunds
4659-Refunds and Reimbursements 470 5,078 - - - -
4682-Collection Recovery 1,241 461 721 - - -
Total 48-Refunds $1,711 $5,539 $721 $0 $0 $0
49-Transfers In
4355-Transfer-In 4,000 - 4,000 4,000 4,000 4,000
Total 49-Transfers In $4,000 $0 $4,000 $4,000 $4,000 $4,000 Total Revenues $10,823,885 $10,739,078 $13,618,606 $10,940,189 $10,915,885 $11,487,805 Total 20400000-Sewer Fund Net Surplus/
(Deficit)
$10,823,885 $10,739,078 $13,618,606 $10,940,189 $10,915,885 $11,487,805 City of Madera | 2022/2023 Operating Budget 202
Sewer Fund
(20401230)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
48-Refunds
4659-Refunds and Reimbursements - - 210 - - -
Total 48-Refunds $0 $0 $210 $0 $0 $0
Total Revenues $0 $0 $210 $0 $0 $0
50-Salaries & Benefits
5000-Salaries / Full-Time 121,072 135,055 132,253 124,615 124,615 136,599 5005-Salaries / Part-time 10,433 11,304 5,629 5,130 5,130 4,011 5100-Salaries / Overtime 104 359 - 720 720 -
5105-Salaries - Leave Payout 545 2,021 373 901 901 -
5110-Salaries/Uniform Pay - 63 63 - - 63
5200-Salaries - Auto & Expense Allo 30 67 68 15 15 -
5300-Public Employees Retirement Sy 14,899 18,134 16,392 15,212 15,212 15,825 5301-Health Insurance Benefits - - - 394 394 -
5302-Long Term Disability Insurance 390 438 437 334 334 358 5303-Life Insurance Premiums 156 177 170 149 149 184
5304-Workers Compensation Insurance 13,032 15,228 12,411 14,053 14,053 14,191 5305-Medicare Tax- Employer's Share 1,974 2,242 2,084 2,028 2,028 2,157 5306-Unfunded Accrued Liability 22,805 34,071 29,806 30,256 30,256 32,754 5307-Deferred Comp/Part-Time 398 208 410 - - -
5308-Deferred Compensation/Full-tim 4,691 5,185 5,015 4,784 4,784 5,552 5309-Unemployment Insurance 632 587 472 468 468 386
5310-Section 125 Benefit Allow. 45,129 42,486 37,012 43,090 43,090 53,465 6580-OPEB Obligation Expense (7,432) 14,626 - - - -
6779-Pension Expense-GASB 68 14,059 28,506 - - - -
Total 50-Salaries & Benefits $242,917 $310,757 $242,595 $242,149 $242,149 $265,545 53-Materials & Services
6402-Telephone & Fax Charges 3,401 4,220 3,452 4,248 4,400 4,236 6405-Copier Lease/Paper Charges - - - - - 875
6411-Advertising/Bids and Notices 37 232 38 56 56 -
6416-Office Supplies/Expendable 2,694 1,000 2,734 1,438 1,500 2,500 6418-Postage / Other Mailing Charge 17,182 18,925 17,439 21,310 22,000 22,900 6425-Vehicle Fuel, Supplies & Maint 537 71 546 - - 125
6426-Equipment Fuel/Supplies/Mtnc - - - 128 128 -
6440-Contracted Services 28,284 34,454 57,918 31,488 35,000 35,000 6451-Bank Service Charges 13,851 6,790 14,266 9,782 9,800 5,000 6530-Conference/Training/Ed - - 1,000 - - 650
6532-Maintenance/Other Supplies - - - 548 600 -
6561-Miscellaneous Expenses - 84 400 - - -
Total 53-Materials & Services $66,060 $65,776 $97,793 $68,997 $73,484 $71,286 54-Interfund Charges
6902-Interfund Chg Central Supply 4 - 4 - - -
6903-Interfund Chg Cost Distrib - 18,166 - - - -
6904-Interfund Chg Admin OH 19,977 18,548 19,977 18,548 18,548 18,548 6918-Interfund Chg Comp Maint 16,905 16,606 16,905 16,905 16,905 17,463 6920-Interfund Chg Computer Replace 3,743 3,743 3,743 3,743 3,743 4,667 6924-Interfund Chg Motor Rental 286 1,485 334 334 334 358 Total 54-Interfund Charges $40,915 $58,548 $40,963 $39,530 $39,530 $41,036 58-Special Payments
6562-Retiree Insurance Premiums - - 1,210 838 838 -
Total 58-Special Payments $0 $0 $1,210 $838 $838 $0
62-Other Nonoperating E
6450-Bad Debt Expense 52,409 4,444 - - - -
Total 62-Other Nonoperating E $52,409 $4,444 $0 $0 $0 $0 63-Transfer Out
8200-Transfer Out - - - - - -
2022/2023 Operating Budget | City of Madera 203
Utility Billing and Sewer
(20401230)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
8220-Transfers Out - Insurance Rese - 4,695 4,789 4,789 4,789 4,885 Total 63-Transfer Out $0 $4,695 $4,789 $4,789 $4,789 $4,885 Total Expenses $402,301 $444,220 $387,350 $356,303 $360,790 $382,752 Total 20401230-Utility Billing/Sewer Net
Surplus/(Deficit)
($402,301) ($444,220) ($387,140) ($356,303) ($360,790) ($382,752) City of Madera | 2022/2023 Operating Budget 204
(20403400)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
46-Non-Cash Capital Con
4320-Capital Contribution - 781,625 - - - -
Total 46-Non-Cash Capital Con $0 $781,625 $0 $0 $0 $0
Total Revenues $0 $781,625 $0 $0 $0 $0
50-Salaries & Benefits
5000-Salaries / Full-Time 1,950 - 397,983 303,053 303,053 342,165 5005-Salaries / Part-time 5,992 - 6,172 - - -
5100-Salaries / Overtime 2,304 5,394 6,000 5,920 5,920 6,000 5105-Salaries - Leave Payout - 4,014 4,073 - - -
5110-Salaries/Uniform Pay 1,203 1,703 1,400 1,203 1,203 1,078 5200-Salaries - Auto & Expense Allo - - - - - -
5300-Public Employees Retirement Sy 278 - 51,934 41,768 41,768 45,103 5302-Long Term Disability Insurance 1,265 1,154 1,426 988 988 1,031 5303-Life Insurance Premiums 2 - 488 295 295 353
5304-Workers Compensation Insurance 199 - 36,357 36,298 36,298 34,045 5305-Medicare Tax- Employer's Share 28 - 6,173 5,376 5,376 5,287 5306-Unfunded Accrued Liability 80,085 89,810 104,672 93,253 93,253 100,707 5307-Deferred Comp/Part-Time 225 - 231 - - -
5308-Deferred Compensation/Full-tim 82 - 16,029 12,013 12,013 13,177 5309-Unemployment Insurance 1,718 1,074 1,452 707 707 864 5310-Section 125 Benefit Allow. 91,555 71,454 80,333 68,562 68,562 85,409 6779-Pension Expense-GASB 68 47,475 - - - - -
Total 50-Salaries & Benefits $748,309 $629,444 $714,723 $569,436 $569,436 $635,219 53-Materials & Services
6401-Gas and Electric Utilities 37,040 27,375 26,514 30,793 31,000 29,000 6402-Telephone & Fax Charges 4,501 4,568 4,568 4,096 4,200 4,128 6405-Copier Lease/Paper Charges - - - - - 750
6411-Advertising/Bids and Notices 2,806 966 2,848 1,362 1,400 - 6416-Office Supplies/Expendable 2,018 3,815 3,000 3,758 3,800 3,000 6425-Vehicle Fuel, Supplies & Maint 15,583 10,095 20,000 26,563 27,000 28,157 6440-Contracted Services 23,778 76,077 90,000 56,743 58,000 98,000 6515-Taxes and Assessments 14,073 15,269 14,284 20,980 20,980 20,000 6530-Conference/Training/Ed 3,305 2,793 5,000 3,072 3,200 7,000 6532-Maintenance/Other Supplies 72,214 27,022 70,000 52,501 40,000 57,000 Total 53-Materials & Services $175,479 $167,980 $236,214 $199,868 $189,580 $247,035 54-Interfund Charges
6900-Interfund Chg Facility Maint. 75,398 70,859 75,398 75,398 75,398 75,398 6902-Interfund Chg Central Supply 7,410 4,162 7,410 5,057 5,500 - 6903-Interfund Chg Cost Distrib 112,903 155,583 112,903 112,903 112,903 155,583 6904-Interfund Chg Admin OH 75,406 70,013 75,406 70,013 75,406 70,013 6907-Interfund Chg Vehicle Replace 96,413 95,025 99,696 99,696 99,696 115,121 6908-Interfund Chg Vehicle Maint. 46,102 48,931 49,194 49,194 49,194 49,887 6918-Interfund Chg Comp Maint 28,787 28,277 28,787 28,787 28,787 12,171 6920-Interfund Chg Computer Replace 6,233 6,233 6,233 6,233 6,233 3,253 6923-Interfund Chg Software 241 103 241 - - -
6924-Interfund Chg Motor Rental 1,979 5,007 1,789 1,789 1,789 1,897 Total 54-Interfund Charges $450,872 $484,193 $457,057 $449,070 $454,906 $483,323 58-Special Payments
6560-Liability / Property Insurance 25,041 29,171 39,673 42,059 42,060 49,578 6562-Retiree Insurance Premiums 1,969 2,111 2,150 1,451 1,451 - Total 58-Special Payments $27,010 $31,282 $41,823 $43,510 $43,511 $49,578 60-Capital Outlay
7000-Vehicles and Equipment - - 230 149 230 -
Total 60-Capital Outlay $0 $0 $230 $149 $230 $0
2022/2023 Operating Budget | City of Madera 205
Sewer Maintenance & Operations
(20403400)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
61-Depreciation
6600-Depreciation / Replacement 31,110 45,986 - - - -
Total 61-Depreciation $31,110 $45,986 $0 $0 $0 $0
63-Transfer Out
8200-Transfer Out - - - - - -
8210-Transfers Out/Debt Service 1,877 4,264 1,877 1,877 1,877 17,502 8220-Transfers Out - Insurance Rese - 14,001 14,281 14,281 14,281 14,567 Total 63-Transfer Out $1,877 $18,265 $16,158 $16,158 $16,158 $32,069 Total Expenses $1,434,657 $1,377,150 $1,466,205 $1,278,191 $1,273,821 $1,447,224 Total 20403400-Sewer Mtnc/Operations Net
Surplus/(Deficit)
($1,434,657) ($595,525) ($1,466,205) ($1,278,191) ($1,273,821) ($1,447,224) City of Madera | 2022/2023 Operating Budget 206
Sewer Maintenance & Operations
(20403410)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
48-Refunds
4659-Refunds and Reimbursements - - - 14,960 - -
Total 48-Refunds $0 $0 $0 $14,960 $0 $0
Total Revenues $0 $0 $0 $14,960 $0 $0
50-Salaries & Benefits
5000-Salaries / Full-Time 158 - 818,388 695,938 695,938 734,844 5005-Salaries / Part-time 5,992 2,790 6,172 - - -
5100-Salaries / Overtime 15,375 22,222 20,000 48,540 48,540 35,000 5105-Salaries - Leave Payout 4,488 978 36,170 12,370 12,370 - 5110-Salaries/Uniform Pay 3,700 2,700 1,900 2,763 2,763 2,700 5300-Public Employees Retirement Sy 81,983 82,371 94,579 78,537 78,537 78,936 5302-Long Term Disability Insurance - - 2,348 1,868 1,868 1,937 5303-Life Insurance Premiums - - 765 630 630 698
5304-Workers Compensation Insurance 75,338 73,785 75,452 76,681 76,681 72,211 5305-Medicare Tax- Employer's Share 11,502 10,988 12,709 11,644 11,644 11,647 5306-Unfunded Accrued Liability 123,466 143,447 161,371 158,078 158,078 170,487 5307-Deferred Comp/Part-Time 225 - 231 - - -
5308-Deferred Compensation/Full-tim 7 - 33,527 27,861 27,861 31,068 5309-Unemployment Insurance 3,097 1,743 2,189 1,753 1,753 1,558 5310-Section 125 Benefit Allow. 196,101 154,668 166,643 136,381 136,381 171,920 6580-OPEB Obligation Expense 6,075 - - - - -
6779-Pension Expense-GASB 68 77,382 - - - - -
Total 50-Salaries & Benefits $1,380,250 $1,221,911 $1,432,444 $1,253,044 $1,253,044 $1,313,006 53-Materials & Services
6401-Gas and Electric Utilities 1,381,536 706,262 724,501 432,076 450,000 725,000 6402-Telephone & Fax Charges 21,355 3,443 10,000 3,445 3,500 3,492 6405-Copier Lease/Paper Charges - - - - - 475
6412-Advertising/Other 2,238 - 2,272 3,297 3,500 -
6416-Office Supplies/Expendable 1,484 2,511 1,507 751 800 1,500 6420-Mileage Reimbursements - 129 - 295 295 -
6425-Vehicle Fuel, Supplies & Maint 12,169 6,948 12,351 21,691 22,000 22,992 6440-Contracted Services 303,292 347,543 368,126 381,764 368,000 401,000 6515-Taxes and Assessments 45,441 51,321 52,000 50,398 52,000 52,000 6530-Conference/Training/Ed 4,659 6,868 4,729 8,502 8,500 7,500 6532-Maintenance/Other Supplies 282,897 192,033 427,976 469,616 270,000 430,000 Total 53-Materials & Services $2,055,071 $1,317,058 $1,603,462 $1,359,749 $1,178,595 $1,643,959 54-Interfund Charges
6900-Interfund Chg Facility Maint. 187,597 180,641 187,597 187,597 187,597 187,597 6902-Interfund Chg Central Supply 1,686 916 1,686 1,879 1,879 - 6903-Interfund Chg Cost Distrib - 80,703 - - - 80,703
6904-Interfund Chg Admin OH 365,815 339,651 365,815 339,651 365,815 339,651 6907-Interfund Chg Vehicle Replace 76,330 70,708 80,617 80,617 80,617 80,034 6908-Interfund Chg Vehicle Maint. 61,657 64,251 70,016 70,016 70,016 60,286 6918-Interfund Chg Comp Maint 27,293 26,810 27,293 27,293 27,293 70,760 6920-Interfund Chg Computer Replace 5,821 5,821 5,821 5,821 5,821 18,912 6923-Interfund Chg Software 1,441 613 1,441 - 1,441 -
6924-Interfund Chg Motor Rental 1,189 - 5,671 5,671 5,671 6,199 Total 54-Interfund Charges $728,829 $770,114 $745,957 $718,545 $746,150 $844,142 58-Special Payments
6560-Liability / Property Insurance 274,528 319,806 434,935 461,095 461,095 543,519 Total 58-Special Payments $274,528 $319,806 $434,935 $461,095 $461,095 $543,519 61-Depreciation
6600-Depreciation / Replacement 23,113 23,113 - - - -
Total 61-Depreciation $23,113 $23,113 $0 $0 $0 $0
63-Transfer Out
8200-Transfer Out - - - - - -
8210-Transfers Out/Debt Service 46,055 110,011 46,055 46,055 46,055 89,757 2022/2023 Operating Budget | City of Madera 207
Water Waste Treatment Plant
(20403410)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
8220-Transfers Out - Insurance Rese - 26,269 26,795 26,795 26,795 27,330 8260-Transfer-Out CIP - - 279,252 - - -
Total 63-Transfer Out $46,055 $136,280 $352,102 $72,850 $72,850 $117,087 Total Expenses $4,507,846 $3,788,282 $4,568,900 $3,865,283 $3,711,734 $4,461,713 Total 20403410-WWT Plant Net Surplus/
(Deficit)
($4,507,846) ($3,788,282) ($4,568,900) ($3,850,323) ($3,711,734) ($4,461,713) City of Madera | 2022/2023 Operating Budget 208
Water Waste Treatment Plant
(20403420)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
46-Non-Cash Capital Con
4320-Capital Contribution 205,060 3,280 1,448 - - -
Total 46-Non-Cash Capital Con $205,060 $3,280 $1,448 $0 $0 $0 Total Revenues $205,060 $3,280 $1,448 $0 $0 $0
60-Capital Outlay
6602-Capitalized Asset Contra Accou (5,094,281) - - - - - 6603-CIP Offset 4,137,870 (4,384) - - - -
6804-Infrastructure Study 91,428 75,022 144,673 61,408 - - 7030-Facilities And Improvements - - 352,626 305,983 13,243 84,433 7050-Construction/Infrastructure 383,767 52,467 5,383,537 767,346 163,000 1,448,138 Total 60-Capital Outlay $259,351 $131,229 $5,880,836 $842,989 $176,243 $1,532,571 61-Depreciation
6600-Depreciation / Replacement 2,329,275 2,402,666 - - - - Total 61-Depreciation $2,329,275 $2,402,666 $0 $0 $0 $0 63-Transfer Out
8260-Transfer-Out CIP 33,070 4,618 33,070 - - -
Total 63-Transfer Out $33,070 $4,618 $33,070 $0 $0 $0
Total Expenses $2,621,696 $2,538,513 $5,913,906 $842,989 $176,243 $1,532,571 Total 20403420-Sewer Capital Outlay Net
Surplus/(Deficit)
($2,416,636) ($2,535,233) ($5,912,458) ($842,989) ($176,243) ($1,532,571) 2022/2023 Operating Budget | City of Madera 209
Sewer Capital Outlay
(20403430)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
49-Transfers In
4355-Transfer-In 250,000 250,000 250,000 250,000 250,000 250,000 Total 49-Transfers In $250,000 $250,000 $250,000 $250,000 $250,000 $250,000 Total Revenues $250,000 $250,000 $250,000 $250,000 $250,000 $250,000 58-Special Payments
6448-Bond/Loan Admin Fees 24,179 23,545 12,514 3,910 4,000 - 6449-Bond Cost of Issuance Fees - 92,618 - - - -
8000-Interest Expense 1,115,187 1,120,954 995,336 1,793,927 1,794,000 944,049 8001-Principal Payment - 9,653 1,537,000 15,000 15,000 1,589,000 Total 58-Special Payments $1,139,366 $1,246,770 $2,544,850 $1,812,837 $1,813,000 $2,533,049 61-Depreciation
6601-Amortization (19,504) (19,504) - (19,504) 19,505 - Total 61-Depreciation ($19,504) ($19,504) $0 ($19,504) $19,505 $0 Total Expenses $1,119,862 $1,227,266 $2,544,850 $1,793,333 $1,832,505 $2,533,049 Total 20403430-WWTP Bond Admin Net
Surplus/(Deficit)
($869,862) ($977,266) ($2,294,850) ($1,543,333) ($1,582,505) ($2,283,049) City of Madera | 2022/2023 Operating Budget 210
Wastewater Treatment Plant Bond Administration
(20410000)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
34-Interest
4162-Interest Income - 1,583 - 1,090 814 814
Total 34-Interest $0 $1,583 $0 $1,090 $814 $814
Total Revenues $0 $1,583 $0 $1,090 $814 $814
Total 20410000-Sewer Rate Stabalization Net
Surplus/(Deficit)
$0 $1,583 $0 $1,090 $814 $814
2022/2023 Operating Budget | City of Madera 211

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City of Madera | 2022/2023 Operating Budget 212
Solid Waste
(47601235)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
48-Refunds
4659-Refunds and Reimbursements - - 210 - - -
Total 48-Refunds $0 $0 $210 $0 $0 $0
Total Revenues $0 $0 $210 $0 $0 $0
50-Salaries & Benefits
5000-Salaries / Full-Time 121,072 135,055 132,253 124,615 124,615 136,599 5005-Salaries / Part-time 10,433 11,304 5,629 5,130 5,130 4,011 5100-Salaries / Overtime 104 359 - 720 720 -
5105-Salaries - Leave Payout 545 2,021 373 901 901 -
5110-Salaries/Uniform Pay - 63 63 - - 63
5200-Salaries - Auto & Expense Allo 30 67 68 15 15 -
5300-Public Employees Retirement Sy 14,899 18,134 16,392 15,212 15,212 15,825 5301-Health Insurance Benefits - - - 394 394 -
5302-Long Term Disability Insurance 390 438 437 334 334 358 5303-Life Insurance Premiums 156 177 170 149 149 184
5304-Workers Compensation Insurance 13,032 15,228 12,411 14,053 14,053 14,191 5305-Medicare Tax- Employer's Share 1,974 2,242 2,084 2,028 2,028 2,157 5306-Unfunded Accrued Liability 22,805 34,071 29,806 30,256 30,256 32,754 5307-Deferred Comp/Part-Time 398 208 410 - - -
5308-Deferred Compensation/Full-tim 4,691 5,185 5,015 4,784 4,784 5,552 5309-Unemployment Insurance 632 587 472 468 468 386
5310-Section 125 Benefit Allow. 45,129 42,486 37,012 43,090 43,090 53,465 6779-Pension Expense-GASB 68 14,059 8,307 - - - -
Total 50-Salaries & Benefits $250,349 $275,932 $242,595 $242,149 $242,149 $265,545 53-Materials & Services
6402-Telephone & Fax Charges 3,401 4,220 3,452 4,248 4,400 4,236 6405-Copier Lease/Paper Charges - - - - - 875
6411-Advertising/Bids and Notices 37 232 38 56 56 -
6416-Office Supplies/Expendable 2,694 1,000 2,500 1,438 1,600 2,500 6418-Postage / Other Mailing Charge 17,182 18,925 17,439 21,301 22,000 22,900 6425-Vehicle Fuel, Supplies & Maint 538 71 546 - - 125
6426-Equipment Fuel/Supplies/Mtnc - - - 128 128 -
6440-Contracted Services 27,691 12,393 53,600 18,454 20,000 36,200 6451-Bank Service Charges 13,847 6,786 14,263 7,089 7,300 5,000 6530-Conference/Training/Ed - - - - - 650
6532-Maintenance/Other Supplies - - - 548 548 -
6561-Miscellaneous Expenses - 84 - - - -
Total 53-Materials & Services $65,464 $43,711 $91,838 $53,262 $56,032 $72,486 54-Interfund Charges
6902-Interfund Chg Central Supply 4 - 4 - - -
6903-Interfund Chg Cost Distrib - 18,166 - - - 18,165
6904-Interfund Chg Admin OH 19,977 18,548 19,977 18,548 18,548 18,548 6918-Interfund Chg Comp Maint 16,905 16,606 16,905 16,905 16,905 17,463 6920-Interfund Chg Computer Replace 3,743 3,743 3,743 3,743 3,743 4,667 6924-Interfund Chg Motor Rental 286 1,485 334 334 334 358 Total 54-Interfund Charges $40,915 $58,548 $40,963 $39,530 $39,530 $59,201 58-Special Payments
6562-Retiree Insurance Premiums - - 1,210 838 838 -
Total 58-Special Payments $0 $0 $1,210 $838 $838 $0
62-Other Nonoperating E
6450-Bad Debt Expense 51,960 (24,027) - - - -
Total 62-Other Nonoperating E $51,960 ($24,027) $0 $0 $0 $0 63-Transfer Out
8200-Transfer Out - - - - - -
City of Madera | 2022/2023 Operating Budget 214
Utility Billing/Garbage
(47601235)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
8220-Transfers Out - Insurance Rese - 4,695 4,789 4,789 4,789 4,885 Total 63-Transfer Out $0 $4,695 $4,789 $4,789 $4,789 $4,885 Total Expenses $408,688 $358,859 $381,395 $340,568 $343,338 $402,117 Total 47601235-Utility Billing/Garbage Net
Surplus/(Deficit)
($408,688) ($358,859) ($381,185) ($340,568) ($343,338) ($402,117) 2022/2023 Operating Budget | City of Madera 215
(47603600)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
32-Fines & Forfeiture
4208-Late Payment/Other Penalty 65,439 (2) 65,767 - - - Total 32-Fines & Forfeiture $65,439 ($2) $65,767 $0 $0 $0 33-Charges for Services
4209-Disposal Collection Fees 5,449,471 5,467,842 7,000,000 5,675,527 5,675,527 6,734,653 4649-Admin Fees 64,635 85,493 30,000 27,986 27,986 27,986 Total 33-Charges for Services $5,514,106 $5,553,335 $7,030,000 $5,703,513 $5,703,513 $6,762,639 34-Interest
4162-Interest Income 38,479 19,022 16,259 8,835 7,915 7,915 Total 34-Interest $38,479 $19,022 $16,259 $8,835 $7,915 $7,915 47-Gains & Proceeds
4671-Sale of Real and Personal Prop 2,720 - - - - -
Total 47-Gains & Proceeds $2,720 $0 $0 $0 $0 $0
48-Refunds
4682-Collection Recovery 1,254 326 806 - - -
Total 48-Refunds $1,254 $326 $806 $0 $0 $0
Total Revenues $5,621,998 $5,572,681 $7,112,832 $5,712,348 $5,711,428 $6,770,554 50-Salaries & Benefits
5000-Salaries / Full-Time 31,431 34,924 58,235 35,084 35,084 66,204 5005-Salaries / Part-time 4,400 - 4,532 - - -
5100-Salaries / Overtime 3 25 - 328 328 -
5105-Salaries - Leave Payout - - 17,455 - - -
5200-Salaries - Auto & Expense Allo - - - - - -
5300-Public Employees Retirement Sy 4,023 4,219 6,795 4,348 4,348 7,384 5302-Long Term Disability Insurance 98 110 150 105 105 153 5303-Life Insurance Premiums 40 44 54 40 40 62
5304-Workers Compensation Insurance 3,537 3,575 5,242 3,465 3,465 6,281 5305-Medicare Tax- Employer's Share 531 525 863 520 520 980 5306-Unfunded Accrued Liability 6,213 7,359 8,120 8,897 8,897 9,660 5307-Deferred Comp/Part-Time 165 - 170 - - -
5308-Deferred Compensation/Full-tim 947 966 2,029 1,032 1,032 1,199 5309-Unemployment Insurance 168 96 139 81 81 131
5310-Section 125 Benefit Allow. 7,452 8,297 9,383 8,084 8,084 13,773 6779-Pension Expense-GASB 68 3,796 - - - - -
Total 50-Salaries & Benefits $62,804 $60,140 $113,167 $61,984 $61,984 $105,827 53-Materials & Services
6401-Gas and Electric Utilities 12,602 7,046 10,313 3,970 5,000 10,000 6402-Telephone & Fax Charges 1,600 1,184 1,624 1,087 1,200 1,092 6405-Copier Lease/Paper Charges - - - - - 785
6412-Advertising/Other 10,711 10,368 10,872 11,405 11,500 11,500 6416-Office Supplies/Expendable 347 256 353 54 350 350
6440-Contracted Services 4,376,300 4,365,545 4,449,651 4,814,592 4,814,500 4,446,945 6451-Bank Service Charges 8 - 8 - - -
Total 53-Materials & Services $4,401,568 $4,384,399 $4,472,821 $4,831,108 $4,832,550 $4,470,672 54-Interfund Charges
6900-Interfund Chg Facility Maint. 26,339 23,620 26,339 26,339 26,339 26,339 6903-Interfund Chg Cost Distrib 4,327 13,515 4,327 4,327 4,327 8,325 6904-Interfund Chg Admin OH 243,939 226,492 243,939 226,492 243,939 226,492 6907-Interfund Chg Vehicle Replace - 10,717 - - - -
6908-Interfund Chg Vehicle Maint. - 12,200 - - - -
6909-Interfund Chg Route/Roll-Off 108,150 108,150 108,150 108,150 108,150 - 6918-Interfund Chg Comp Maint 16,441 16,150 16,441 16,441 16,441 15,001 6920-Interfund Chg Computer Replace - 3,623 - - - 4,009 6923-Interfund Chg Software 482 205 482 - - -
Total 54-Interfund Charges $399,678 $414,672 $399,678 $381,749 $399,196 $280,166 City of Madera | 2022/2023 Operating Budget 216
(47603600)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
58-Special Payments
6560-Liability / Property Insurance 16,694 19,448 26,449 28,040 28,040 33,052 Total 58-Special Payments $16,694 $19,448 $26,449 $28,040 $28,040 $33,052 60-Capital Outlay
7000-Vehicles and Equipment - - 67,591 - - -
Total 60-Capital Outlay $0 $0 $67,591 $0 $0 $0
61-Depreciation
6600-Depreciation / Replacement 3,044 - - - - -
Total 61-Depreciation $3,044 $0 $0 $0 $0 $0
63-Transfer Out
8200-Transfer Out 593,857 593,857 593,857 593,857 593,857 770,288 8210-Transfers Out/Debt Service 1,212 2,807 1,212 1,212 1,212 1,132 8220-Transfers Out - Insurance Rese - 4,373 4,460 4,460 4,460 4,550 Total 63-Transfer Out $595,069 $601,037 $599,529 $599,529 $599,529 $775,970 Total Expenses $5,478,857 $5,479,696 $5,679,235 $5,902,410 $5,921,299 $5,665,687 Total 47603600-Solid Waste Disposal Net
Surplus/(Deficit)
$143,141 $92,985 $1,433,597 ($190,062) ($209,871) $1,104,867 2022/2023 Operating Budget | City of Madera 217
(47603620)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
49-Transfers In
4355-Transfer-In - - - - - 67,311
Total 49-Transfers In $0 $0 $0 $0 $0 $67,311
Total Revenues $0 $0 $0 $0 $0 $67,311
53-Materials & Services
6402-Telephone & Fax Charges 47 - 48 - 48 45
6416-Office Supplies/Expendable - - - 1,804 1,804 -
6440-Contracted Services 58 3,834 59 - - -
Total 53-Materials & Services $105 $3,834 $107 $1,804 $1,852 $45 Total Expenses $105 $3,834 $107 $1,804 $1,852 $45
Total 47603620-Solid Waste Recycling Net
Surplus/(Deficit)
($105) ($3,834) ($107) ($1,804) ($1,852) $67,266
City of Madera | 2022/2023 Operating Budget 218
(47603630)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
32-Fines & Forfeiture
4208-Late Payment/Other Penalty 5,676 (1) 5,704 - - 5,704 Total 32-Fines & Forfeiture $5,676 ($1) $5,704 $0 $0 $5,704 33-Charges for Services
4256-Street Sweeping Fees 444,881 406,637 450,000 409,824 409,824 450,000 Total 33-Charges for Services $444,881 $406,637 $450,000 $409,824 $409,824 $450,000 48-Refunds
4682-Collection Recovery 79 41 165 - - -
Total 48-Refunds $79 $41 $165 $0 $0 $0
49-Transfers In
4355-Transfer-In - 50,000 - - - 50,000
Total 49-Transfers In $0 $50,000 $0 $0 $0 $50,000
Total Revenues $450,636 $456,677 $455,869 $409,824 $409,824 $505,704 50-Salaries & Benefits
5000-Salaries / Full-Time 155,419 128,826 167,436 156,946 155,972 181,309 5005-Salaries / Part-time 9,320 - 9,600 - - -
5100-Salaries / Overtime 12,559 3,052 11,250 16,353 16,353 15,000 5105-Salaries - Leave Payout 5,694 - 1,087 8,204 8,204 - 5110-Salaries/Uniform Pay 800 800 801 800 800 801
5300-Public Employees Retirement Sy 20,505 20,122 22,216 19,697 19,698 21,920 5302-Long Term Disability Insurance - 6 556 480 480 529 5303-Life Insurance Premiums - 2 225 222 222 243
5304-Workers Compensation Insurance 18,182 13,491 16,082 17,797 17,697 17,704 5305-Medicare Tax- Employer's Share 13 18 2,745 2,924 2,910 3,092 5306-Unfunded Accrued Liability 33,790 39,148 44,164 41,982 41,982 45,498 5307-Deferred Comp/Part-Time 350 - 360 - - -
5308-Deferred Compensation/Full-tim - 66 6,755 6,135 6,135 7,264 5309-Unemployment Insurance 609 445 594 471 472 511
5310-Section 125 Benefit Allow. 35,975 31,889 32,329 23,794 23,794 26,038 6779-Pension Expense-GASB 68 19,349 - - - - -
Total 50-Salaries & Benefits $322,569 $247,980 $316,200 $295,805 $294,719 $319,909 53-Materials & Services
6402-Telephone & Fax Charges 31 6 31 6 10 144
6412-Advertising/Other - 112 - - - -
6425-Vehicle Fuel, Supplies & Maint 25,781 26,318 30,000 44,582 45,000 47,257 6440-Contracted Services 8,862 19,672 - 21,416 20,000 - 6532-Maintenance/Other Supplies 15,406 6,354 15,000 12,825 14,000 25,000 Total 53-Materials & Services $50,080 $52,462 $45,031 $78,829 $79,010 $72,401 54-Interfund Charges
6903-Interfund Chg Cost Distrib - 17,424 - - - 17,424
6904-Interfund Chg Admin OH 20,623 19,148 20,623 19,148 19,148 19,148 6907-Interfund Chg Vehicle Replace 92,617 91,404 82,617 82,617 82,617 106,617 6908-Interfund Chg Vehicle Maint. 70,035 74,705 72,857 72,857 72,857 73,341 Total 54-Interfund Charges $183,275 $202,681 $176,097 $174,622 $174,622 $216,530 58-Special Payments
6560-Liability / Property Insurance 4,637 5,402 7,347 7,789 7,789 9,181 Total 58-Special Payments $4,637 $5,402 $7,347 $7,789 $7,789 $9,181 60-Capital Outlay
7000-Vehicles and Equipment - - - - - -
Total 60-Capital Outlay $0 $0 $0 $0 $0 $0
63-Transfer Out
8200-Transfer Out - - - - - -
2022/2023 Operating Budget | City of Madera 219
(47603630)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
8220-Transfers Out - Insurance Rese - 5,084 5,186 5,186 5,186 5,289 Total 63-Transfer Out $0 $5,084 $5,186 $5,186 $5,186 $5,289 Total Expenses $560,561 $513,609 $549,861 $562,231 $561,326 $623,310 Total 47603630-Street Cleaning Net Surplus/
(Deficit)
($109,925) ($56,932) ($93,992) ($152,407) ($151,502) ($117,606) City of Madera | 2022/2023 Operating Budget 220
(47603640)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
36-Federal Grants
4434-Grants 16,543 16,349 16,593 16,662 16,662 16,349
Total 36-Federal Grants $16,543 $16,349 $16,593 $16,662 $16,662 $16,349 Total Revenues $16,543 $16,349 $16,593 $16,662 $16,662 $16,349 53-Materials & Services
6412-Advertising/Other 16,583 44 23,672 16,543 16,543 16,349 Total 53-Materials & Services $16,583 $44 $23,672 $16,543 $16,543 $16,349 Total Expenses $16,583 $44 $23,672 $16,543 $16,543 $16,349 Total 47603640-Beverage Container Recycling
Net Surplus/(Deficit)
($40) $16,305 ($7,079) $119 $119 $0
2022/2023 Operating Budget | City of Madera 221
(47603730)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
49-Transfers In
4355-Transfer-In - - - - - 109,120
Total 49-Transfers In $0 $0 $0 $0 $0 $109,120
Total Revenues $0 $0 $0 $0 $0 $109,120
50-Salaries & Benefits
5000-Salaries / Full-Time 345 5,585 12,812 13,031 13,031 19,171 5100-Salaries / Overtime - - - 298 299 -
5105-Salaries - Leave Payout - 273 - - - -
5110-Salaries/Uniform Pay - - 125 125 125 125
5300-Public Employees Retirement Sy 34 584 1,289 1,235 1,235 1,811 5302-Long Term Disability Insurance - 20 86 - - -
5303-Life Insurance Premiums 1 9 25 15 15 22
5304-Workers Compensation Insurance 34 599 1,153 1,210 1,210 1,786 5305-Medicare Tax- Employer's Share 5 88 180 203 203 295 5306-Unfunded Accrued Liability - - - - - 2,213
5308-Deferred Compensation/Full-tim 14 235 538 516 516 863 5309-Unemployment Insurance 10 104 87 128 129 73
5310-Section 125 Benefit Allow. - 1,032 3,097 3,067 3,067 5,521 6779-Pension Expense-GASB 68 32 - - - - -
Total 50-Salaries & Benefits $475 $8,529 $19,392 $19,828 $19,830 $31,880 53-Materials & Services
6440-Contracted Services 5,026 3,708 5,101 3,056 5,842 5,000 Total 53-Materials & Services $5,026 $3,708 $5,101 $3,056 $5,842 $5,000 54-Interfund Charges
6903-Interfund Chg Cost Distrib - 655 - - - 655
Total 54-Interfund Charges $0 $655 $0 $0 $0 $655
63-Transfer Out
8200-Transfer Out - - - - - -
8220-Transfers Out - Insurance Rese - 1,138 1,161 1,161 1,161 1,184 Total 63-Transfer Out $0 $1,138 $1,161 $1,161 $1,161 $1,184 Total Expenses $5,501 $14,030 $25,654 $24,045 $26,833 $38,719 Total 47603730-Tire Clean Up Net Surplus/
(Deficit)
($5,501) ($14,030) ($25,654) ($24,045) ($26,833) $70,401 City of Madera | 2022/2023 Operating Budget 222
Drainage
(45003040)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
46-Non-Cash Capital Con
4320-Capital Contribution - 204,270 5,425 - - -
Total 46-Non-Cash Capital Con $0 $204,270 $5,425 $0 $0 $0 Total Revenues $0 $204,270 $5,425 $0 $0 $0
60-Capital Outlay
7050-Construction/Infrastructure 45,231 889 - - - -
Total 60-Capital Outlay $45,231 $889 $0 $0 $0 $0
61-Depreciation
6600-Depreciation / Replacement 324,829 328,915 - - - - Total 61-Depreciation $324,829 $328,915 $0 $0 $0 $0
Total Expenses $370,060 $329,804 $0 $0 $0 $0
Total 45003040-Drainage Capital Outlay Net
Surplus/(Deficit)
($370,060) ($125,534) $5,425 $0 $0 $0
City of Madera | 2022/2023 Operating Budget 224
Drainage Capital Outlay
(45003080)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
32-Fines & Forfeiture
4208-Late Payment/Other Penalty 7,137 - 7,173 - - 7,000 Total 32-Fines & Forfeiture $7,137 $0 $7,173 $0 $0 $7,000 33-Charges for Services
4210-Drainage User Fees 692,365 696,007 700,000 724,218 724,218 725,000 Total 33-Charges for Services $692,365 $696,007 $700,000 $724,218 $724,218 $725,000 34-Interest
4162-Interest Income 9,194 6,810 2,270 5,480 4,006 4,000 Total 34-Interest $9,194 $6,810 $2,270 $5,480 $4,006 $4,000 40-Interfund Charges
4346-Interfund Chg Cost Distributio 170,000 170,000 170,000 170,009 170,009 170,009 Total 40-Interfund Charges $170,000 $170,000 $170,000 $170,009 $170,009 $170,009 47-Gains & Proceeds
4671-Sale of Real and Personal Prop 25,980 - - - - -
Total 47-Gains & Proceeds $25,980 $0 $0 $0 $0 $0
48-Refunds
4682-Collection Recovery 113 56 78 - - -
Total 48-Refunds $113 $56 $78 $0 $0 $0
Total Revenues $904,789 $872,873 $879,521 $899,707 $898,233 $906,009 53-Materials & Services
6451-Bank Service Charges - - - 343 309 -
Total 53-Materials & Services $0 $0 $0 $343 $309 $0
54-Interfund Charges
6900-Interfund Chg Facility Maint. 49,750 47,905 49,750 49,750 49,750 49,750 6904-Interfund Chg Admin OH 2,084 1,935 2,084 1,935 2,084 1,935 Total 54-Interfund Charges $51,834 $49,840 $51,834 $51,685 $51,834 $51,685 61-Depreciation
6600-Depreciation / Replacement 589 589 - - - -
Total 61-Depreciation $589 $589 $0 $0 $0 $0
62-Other Nonoperating E
6450-Bad Debt Expense 3,256 (1,849) - - - -
Total 62-Other Nonoperating E $3,256 ($1,849) $0 $0 $0 $0 63-Transfer Out
8200-Transfer Out 45,000 45,000 45,000 45,000 45,000 45,000 Total 63-Transfer Out $45,000 $45,000 $45,000 $45,000 $45,000 $45,000 Total Expenses $100,679 $93,580 $96,834 $97,028 $97,143 $96,685 Total 45003080-Drainage Operations Net
Surplus/(Deficit)
$804,110 $779,293 $782,687 $802,679 $801,090 $809,324
2022/2023 Operating Budget | City of Madera 225
Drainage Operations
(45003090)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
50-Salaries & Benefits
5000-Salaries / Full-Time 210,035 164,959 232,154 184,530 184,530 245,841 5005-Salaries / Part-time 4,400 - 4,532 322 322 -
5100-Salaries / Overtime 4,750 5,779 6,000 10,917 1,097 6,000 5105-Salaries - Leave Payout 10,182 400 1,451 - - -
5110-Salaries/Uniform Pay 1,265 790 890 940 940 1,056
5200-Salaries - Auto & Expense Allo - - - - - -
5300-Public Employees Retirement Sy 28,302 20,362 26,672 20,489 20,490 25,795 5302-Long Term Disability Insurance 747 526 754 477 477 574 5303-Life Insurance Premiums 346 274 341 258 259 316
5304-Workers Compensation Insurance 22,751 17,508 21,434 19,057 19,057 23,820 5305-Medicare Tax- Employer's Share 3,478 2,658 3,657 3,102 3,102 3,890 5306-Unfunded Accrued Liability 44,874 34,556 58,650 39,180 39,180 42,375 5307-Deferred Comp/Part-Time 165 - 170 - - -
5308-Deferred Compensation/Full-tim 8,781 6,763 9,677 7,438 7,438 9,720 5309-Unemployment Insurance 1,173 648 876 651 652 724
5310-Section 125 Benefit Allow. 70,393 38,994 46,747 51,095 51,095 76,433 6779-Pension Expense-GASB 68 26,706 3,907 - - - -
Total 50-Salaries & Benefits $438,348 $298,124 $414,005 $338,456 $328,639 $436,544 53-Materials & Services
6401-Gas and Electric Utilities 50,378 35,666 39,064 26,077 29,225 38,000 6425-Vehicle Fuel, Supplies & Maint 8,204 6,320 8,327 9,536 9,800 10,108 6440-Contracted Services 23,581 62,060 32,963 78,315 80,000 30,000 6515-Taxes and Assessments 22,133 23,260 22,465 26,498 26,498 27,000 6532-Maintenance/Other Supplies 27,655 9,600 30,000 17,486 22,000 22,000 Total 53-Materials & Services $131,951 $136,906 $132,819 $157,912 $167,523 $127,108 54-Interfund Charges
6902-Interfund Chg Central Supply 34 - 34 76 76 -
6903-Interfund Chg Cost Distrib - 19,559 - - - 19,559
6904-Interfund Chg Admin OH 38,271 35,534 38,271 35,534 38,271 35,534 6907-Interfund Chg Vehicle Replace 16,853 12,031 22,434 22,434 22,434 23,234 6908-Interfund Chg Vehicle Maint. 28,729 32,978 34,360 34,360 34,360 34,844 6918-Interfund Chg Comp Maint 11,697 11,490 11,697 11,697 11,697 18,397 6920-Interfund Chg Computer Replace 2,649 2,649 2,649 2,649 2,649 4,917 6923-Interfund Chg Software 482 205 482 - - -
Total 54-Interfund Charges $98,715 $114,446 $109,927 $106,750 $109,487 $136,485 61-Depreciation
6600-Depreciation / Replacement 15,493 15,493 - - - -
Total 61-Depreciation $15,493 $15,493 $0 $0 $0 $0
62-Other Nonoperating E
6450-Bad Debt Expense 618 - - - - -
Total 62-Other Nonoperating E $618 $0 $0 $0 $0 $0
63-Transfer Out
8200-Transfer Out - - - - - -
8210-Transfers Out/Debt Service 4,909 14,207 4,909 4,909 4,909 7,514 8220-Transfers Out - Insurance Rese - 8,244 8,408 8,408 8,408 8,577 Total 63-Transfer Out $4,909 $22,451 $13,317 $13,317 $13,317 $16,091 Total Expenses $690,034 $587,420 $670,068 $616,435 $618,966 $716,228 Total 45003090-Drainage Flood Control Net
Surplus/(Deficit)
($690,034) ($587,420) ($670,068) ($616,435) ($618,966) ($716,228) City of Madera | 2022/2023 Operating Budget 226
Drainage Flood Control
Airport
(20503270)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
30-Taxes
4002-Current Unsecured Property Tax 136,902 140,016 137,587 121,210 121,210 130,000 Total 30-Taxes $136,902 $140,016 $137,587 $121,210 $121,210 $130,000 33-Charges for Services
4158-User Fees 1,500 1,500 750 1,500 1,500 1,500
4161-F.B.O. Fuel Flowage Fees 7,640 8,060 7,324 9,377 9,377 10,000 Total 33-Charges for Services $9,140 $9,560 $8,074 $10,877 $10,877 $11,500 34-Interest
4162-Interest Income 18,166 12,314 4,025 9,100 6,711 7,000 Total 34-Interest $18,166 $12,314 $4,025 $9,100 $6,711 $7,000 41-Rental Income
4150-Facility Rental Revenue 17,180 17,530 17,266 16,830 16,830 17,000 4151-Lease/Agricultural 228,146 171,318 229,286 178,881 178,881 180,000 4152-Lease/Airport Land Area 145,036 155,523 145,761 150,426 150,426 150,000 4155-Pan Am Center Rents 177,715 179,090 178,604 181,020 181,020 180,000 4177-Tiedown Rentals 4,103 4,032 4,124 4,360 4,360 4,500 Total 41-Rental Income $572,180 $527,493 $575,041 $531,517 $531,517 $531,500 48-Refunds
4240-Utility Reimbursement 420 120 60 120 120 120
4659-Refunds and Reimbursements 3,833 4,632 - - - -
Total 48-Refunds $4,253 $4,752 $60 $120 $120 $120
Total Revenues $740,641 $694,135 $724,787 $672,824 $670,435 $680,120 50-Salaries & Benefits
5000-Salaries / Full-Time 75,037 62,786 74,623 65,994 65,994 77,620 5005-Salaries / Part-time 9,603 18,231 14,841 17,925 17,926 15,440 5100-Salaries / Overtime 6 132 500 452 452 500
5105-Salaries - Leave Payout 1,427 - 40 - - -
5110-Salaries/Uniform Pay 500 250 250 250 250 250
5300-Public Employees Retirement Sy 8,834 7,938 9,669 11,216 11,216 12,310 5302-Long Term Disability Insurance 271 218 234 215 216 270 5303-Life Insurance Premiums 147 96 97 91 91 109
5304-Workers Compensation Insurance 8,493 8,301 8,097 8,257 8,258 8,841 5305-Medicare Tax- Employer's Share 1,272 1,168 1,361 1,264 1,265 1,471 5306-Unfunded Accrued Liability 13,315 14,385 17,402 21,540 21,540 23,169 5307-Deferred Comp/Part-Time 360 679 557 108 108 -
5308-Deferred Compensation/Full-tim 3,081 2,590 3,134 2,700 2,700 3,103 5309-Unemployment Insurance 733 456 420 481 481 394
5310-Section 125 Benefit Allow. 31,474 26,804 27,351 20,174 20,174 33,068 6779-Pension Expense-GASB 68 8,335 1,523 - - - -
Total 50-Salaries & Benefits $162,888 $145,557 $158,576 $150,667 $150,671 $176,545 53-Materials & Services
6401-Gas and Electric Utilities 30,264 22,978 24,148 21,004 21,000 25,000 6402-Telephone & Fax Charges 6,619 9,189 6,719 8,132 8,200 4,548 6405-Copier Lease/Paper Charges - - - - - 475
6412-Advertising/Other 112 - 2,400 2,350 2,400 -
6416-Office Supplies/Expendable 89 187 91 61 91 100
6418-Postage / Other Mailing Charge 74 - 75 - 75 50
6425-Vehicle Fuel, Supplies & Maint 4,759 4,061 4,830 3,021 4,830 3,202 6440-Contracted Services 34,966 53,118 10,000 40,226 45,000 17,050 6515-Taxes and Assessments 16,430 17,359 16,677 21,004 21,004 25,000 6530-Conference/Training/Ed 1,700 288 1,726 1,237 1,236 1,800 6532-Maintenance/Other Supplies 8,274 12,099 12,600 66,449 62,000 15,000 Total 53-Materials & Services $103,287 $119,279 $79,266 $163,484 $165,836 $92,225 54-Interfund Charges
6900-Interfund Chg Facility Maint. 21,765 20,958 21,765 21,765 21,765 21,765 6902-Interfund Chg Central Supply 853 382 853 860 860 - City of Madera | 2022/2023 Operating Budget 228
Airport Operations
(20503270)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
6903-Interfund Chg Cost Distrib - 9,438 - - - 9,438
6904-Interfund Chg Admin OH 74,613 69,276 74,613 69,276 74,613 69,277 6907-Interfund Chg Vehicle Replace 11,917 11,917 18,050 18,050 18,050 17,983 6908-Interfund Chg Vehicle Maint. 17,797 19,166 22,987 22,987 22,987 23,311 6918-Interfund Chg Comp Maint 12,754 12,528 12,754 12,754 12,754 11,322 6920-Interfund Chg Computer Replace 2,747 2,747 2,747 2,747 2,747 3,026 6923-Interfund Chg Software 482 205 482 - 482 -
Total 54-Interfund Charges $142,928 $146,617 $154,251 $148,439 $154,258 $156,122 58-Special Payments
6560-Liability / Property Insurance 75,720 80,207 109,081 113,716 113,716 134,043 6570-Settlements - - - 25,000 25,000 -
6800-Developer Reimbursement - - 35,000 - - -
8000-Interest Expense (135) 1,696 2,541 2,123 2,123 1,300 8001-Principal Payment - - 25,939 - 25,939 27,180
Total 58-Special Payments $75,585 $81,903 $172,561 $140,839 $166,778 $162,523 61-Depreciation
6600-Depreciation / Replacement 308,871 299,490 - - - - Total 61-Depreciation $308,871 $299,490 $0 $0 $0 $0
62-Other Nonoperating E
6450-Bad Debt Expense 7,347 (5,472) - 5,625 5,625 -
Total 62-Other Nonoperating E $7,347 ($5,472) $0 $5,625 $5,625 $0 63-Transfer Out
8200-Transfer Out - - - - - -
8210-Transfers Out/Debt Service 6,313 15,051 6,313 6,313 6,313 14,127 8220-Transfers Out - Insurance Rese - 3,407 3,475 3,475 3,475 3,545 Total 63-Transfer Out $6,313 $18,458 $9,788 $9,788 $9,788 $17,672 Total Expenses $807,219 $805,832 $574,442 $618,842 $652,956 $605,087 Total 20503270-Airport Operations Net
Surplus/(Deficit)
($66,578) ($111,697) $150,345 $53,982 $17,479 $75,033
2022/2023 Operating Budget | City of Madera 229
Airport Operations
(20503510)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
36-Federal Grants
4450-Federal Aviation Airport Grant - 80,436 59,000 74,004 67,341 - Total 36-Federal Grants $0 $80,436 $59,000 $74,004 $67,341 $0 37-State Grants
4419-CalTrans Aeronautic Grant - - - 17,038 17,038 40,000 Total 37-State Grants $0 $0 $0 $17,038 $17,038 $40,000
Total Revenues $0 $80,436 $59,000 $91,042 $84,379 $40,000 60-Capital Outlay
6602-Capitalized Asset Contra Accou - (60,067) - - - -
7000-Vehicles and Equipment - 60,067 - - - -
7030-Facilities And Improvements - - 1,087,000 113,504 83,000 - Total 60-Capital Outlay $0 $0 $1,087,000 $113,505 $83,000 $0 63-Transfer Out
8260-Transfer-Out CIP - - 36,779 - - -
Total 63-Transfer Out $0 $0 $36,779 $0 $0 $0
Total Expenses $0 $0 $1,123,779 $113,505 $83,000 $0
Total 20503510-Airport Capital Projects Net
Surplus/(Deficit)
$0 $80,436 ($1,064,779) ($22,463) $1,379 $40,000
City of Madera | 2022/2023 Operating Budget 230
Airport Capital Projects
(21500000)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
34-Interest
4162-Interest Income 1,881 1,115 593 768 593 593
Total 34-Interest $1,881 $1,115 $593 $768 $593 $593
Total Revenues $1,881 $1,115 $593 $768 $593 $593
Total 21500000-Airport Development Net
Surplus/(Deficit)
$1,881 $1,115 $593 $768 $593 $593
2022/2023 Operating Budget | City of Madera 231
Airport Development

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Transit
(21285290)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
31-Licenses & Permits
4239-Ticket Sales 38,637 - 15,000 - - -
Total 31-Licenses & Permits $38,637 $0 $15,000 $0 $0 $0 34-Interest
4162-Interest Income 2,780 768 930 469 930 930
Total 34-Interest $2,780 $768 $930 $469 $930 $930
36-Federal Grants
4423-Federal Grant Sec 5307 447,171 572,414 500,000 982,766 982,766 257,500 Total 36-Federal Grants $447,171 $572,414 $500,000 $982,766 $982,766 $257,500 37-State Grants
4425-State Transit Assistance - Cit 301,840 80,834 232,052 71,014 71,014 314,010 Total 37-State Grants $301,840 $80,834 $232,052 $71,014 $71,014 $314,010 38-Local Grnt &Donation
4424-Local Transportation Allocatio 197,503 - 300,000 - - 200,000 4426-Local Transportation Allocatio - - - - - -
Total 38-Local Grnt &Donation $197,503 $0 $300,000 $0 $0 $200,000 40-Interfund Charges
4354-Interfund Salary & Bene Reimb - - - 6,353 6,353 -
Total 40-Interfund Charges $0 $0 $0 $6,353 $6,353 $0
47-Gains & Proceeds
4750-Gain on Sale of Real Property - 135,300 - - - -
Total 47-Gains & Proceeds $0 $135,300 $0 $0 $0 $0
48-Refunds
4650-Deposits Short/Over (4,127) - - - - -
Total 48-Refunds ($4,127) $0 $0 $0 $0 $0
Total Revenues $983,804 $789,316 $1,047,982 $1,060,602 $1,061,063 $772,440 50-Salaries & Benefits
5000-Salaries / Full-Time 63,574 83,038 167,655 149,140 149,140 159,140 5005-Salaries / Part-time - - 7,238 - - -
5100-Salaries / Overtime 627 61 10,000 95 95 10,000
5105-Salaries - Leave Payout 51 - - 4,082 4,082 -
5110-Salaries/Uniform Pay 573 573 298 573 573 298
5200-Salaries - Auto & Expense Allo - 1 - 20 20 -
5300-Public Employees Retirement Sy 9,390 10,755 19,855 17,951 17,951 17,987 5302-Long Term Disability Insurance 222 270 496 435 436 409 5303-Life Insurance Premiums 59 80 149 128 128 154
5304-Workers Compensation Insurance 6,373 8,501 15,657 15,046 15,046 15,583 5305-Medicare Tax- Employer's Share 988 1,295 2,650 2,400 2,400 2,583 5306-Unfunded Accrued Liability 15,592 19,284 20,379 35,922 35,922 38,876 5308-Deferred Compensation/Full-tim 2,614 3,258 5,272 5,909 5,909 6,998 5309-Unemployment Insurance 178 341 507 369 370 354
5310-Section 125 Benefit Allow. 10,471 11,155 10,869 29,623 29,623 39,868 6779-Pension Expense-GASB 68 8,860 2,063 - - - -
Total 50-Salaries & Benefits $119,572 $140,675 $261,025 $261,693 $261,695 $292,250 53-Materials & Services
6402-Telephone & Fax Charges - - - - - 2,400
6405-Copier Lease/Paper Charges - - - - - 1,350
6412-Advertising/Other 1,382 913 1,500 680 1,200 1,200
6416-Office Supplies/Expendable 1,163 1,519 1,200 1,152 1,500 1,000 6418-Postage / Other Mailing Charge 15 1 125 44 125 150 6425-Vehicle Fuel, Supplies & Maint 77,174 70,365 80,000 76,011 80,000 85,000 6440-Contracted Services 522,787 302,964 601,560 505,243 600,444 650,000 6520-Ticket Purchases 3,420 1,191 3,000 - - 1,500
City of Madera | 2022/2023 Operating Budget 234
Dial-A-Ride
(21285290)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
6530-Conference/Training/Ed 1,865 485 3,250 325 500 2,400 Total 53-Materials & Services $609,343 $377,854 $690,635 $583,455 $683,769 $745,000 54-Interfund Charges
6902-Interfund Chg Central Supply 3,789 5,958 3,789 6,090 6,200 - 6903-Interfund Chg Cost Distrib 185,187 181,722 185,187 185,187 185,187 194,031 6904-Interfund Chg Admin OH 43,305 40,208 43,305 40,208 43,305 40,208 6918-Interfund Chg Comp Maint 4,515 4,435 4,515 4,515 4,515 4,812 6920-Interfund Chg Computer Replace 1,045 1,045 1,045 1,045 1,045 1,286 Total 54-Interfund Charges $237,841 $233,368 $237,841 $237,045 $240,252 $240,337 60-Capital Outlay
6602-Capitalized Asset Contra Accou (102,223) - - - - - Total 60-Capital Outlay ($102,223) $0 $0 $0 $0 $0
63-Transfer Out
8200-Transfer Out 28,500 (1) 28,500 28,500 28,500 28,500 8220-Transfers Out - Insurance Rese - 2,261 2,306 2,306 2,306 2,352 Total 63-Transfer Out $28,500 $2,260 $30,806 $30,806 $30,806 $30,852 Total Expenses $893,033 $754,157 $1,220,307 $1,112,999 $1,216,522 $1,308,439 Total 21285290-Transportation- Dial-A-Ride
Net Surplus/(Deficit)
$90,771 $35,159 ($172,325) ($52,397) ($155,459) ($535,999) 2022/2023 Operating Budget | City of Madera 235
Dial-A-Ride
(21285490)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
36-Federal Grants
4421-Grant/FTA Section 5339 - - 161,386 - - -
Total 36-Federal Grants $0 $0 $161,386 $0 $0 $0
38-Local Grnt &Donation
4424-Local Transportation Allocatio - - 28,480 - - 55,000 Total 38-Local Grnt &Donation $0 $0 $28,480 $0 $0 $55,000 Total Revenues $0 $0 $189,866 $0 $0 $55,000
60-Capital Outlay
6603-CIP Offset 101,789 - - - - -
7000-Vehicles and Equipment - - 189,866 - - -
Total 60-Capital Outlay $101,789 $0 $189,866 $0 $0 $0
61-Depreciation
6600-Depreciation / Replacement 8,519 17,037 - - - -
Total 61-Depreciation $8,519 $17,037 $0 $0 $0 $0
Total Expenses $110,308 $17,037 $189,866 $0 $0 $0
Total 21285490-Dial-A-Ride Capital Outlay Net
Surplus/(Deficit)
($110,308) ($17,037) $0 $0 $0 $55,000
City of Madera | 2022/2023 Operating Budget 236
Dial-A-Ride Capital Outlay
(21295300)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
31-Licenses & Permits
4239-Ticket Sales 81,501 - 15,000 - - -
Total 31-Licenses & Permits $81,501 $0 $15,000 $0 $0 $0 36-Federal Grants
4421-Grant/FTA Section 5339 - - 161,386 - 898,649 82,230 4423-Federal Grant Sec 5307 568,058 1,235,137 750,000 1,446,648 1,446,648 257,500 Total 36-Federal Grants $568,058 $1,235,137 $911,386 $1,446,648 $2,345,297 $339,730 37-State Grants
4425-State Transit Assistance - Cit 288,690 92,137 232,051 79,627 79,627 314,010 Total 37-State Grants $288,690 $92,137 $232,051 $79,627 $79,627 $314,010 38-Local Grnt &Donation
4424-Local Transportation Allocatio 331,036 - 300,000 - - 200,000 Total 38-Local Grnt &Donation $331,036 $0 $300,000 $0 $0 $200,000 40-Interfund Charges
4354-Interfund Salary & Bene Reimb - - - 6,353 6,353 -
Total 40-Interfund Charges $0 $0 $0 $6,353 $6,353 $0
48-Refunds
4650-Deposits Short/Over 1,060 - - - - -
Total 48-Refunds $1,060 $0 $0 $0 $0 $0
Total Revenues $1,270,345 $1,327,274 $1,458,437 $1,532,628 $2,431,277 $853,740 50-Salaries & Benefits
5000-Salaries / Full-Time - - 167,655 149,261 149,126 159,140 5005-Salaries / Part-time - - 7,238 - - -
5100-Salaries / Overtime 12,039 19,250 10,000 19,649 19,650 10,000 5105-Salaries - Leave Payout 51 - - 4,082 4,082 -
5110-Salaries/Uniform Pay 573 573 298 573 573 298
5200-Salaries - Auto & Expense Allo - 1 - 20 20 -
5300-Public Employees Retirement Sy - - 19,854 17,966 17,951 17,990 5302-Long Term Disability Insurance - - 496 436 436 409 5303-Life Insurance Premiums 67 93 149 141 141 156
5304-Workers Compensation Insurance 7,490 10,464 15,656 16,971 16,957 15,580 5305-Medicare Tax- Employer's Share - - 2,652 2,622 2,620 2,584 5306-Unfunded Accrued Liability 15,592 19,284 20,379 35,953 35,953 38,908 5308-Deferred Compensation/Full-tim - - 5,275 5,915 5,909 6,994 5309-Unemployment Insurance 226 380 505 404 404 352
5310-Section 125 Benefit Allow. 10,471 11,155 10,869 29,623 29,624 39,868 6779-Pension Expense-GASB 68 8,860 2,063 - - - -
Total 50-Salaries & Benefits $132,281 $162,118 $261,026 $283,616 $283,446 $292,279 53-Materials & Services
6402-Telephone & Fax Charges - - - - - 2,400
6405-Copier Lease/Paper Charges - - - - - 1,350
6412-Advertising/Other 2,104 247 2,136 421 2,000 1,200
6416-Office Supplies/Expendable 1,115 1,569 1,200 1,334 1,400 1,000 6418-Postage / Other Mailing Charge 9 52 125 - - 150
6425-Vehicle Fuel, Supplies & Maint 83,813 80,615 98,964 101,975 102,000 100,000 6440-Contracted Services - - 810,000 856,746 858,444 889,000 6520-Ticket Purchases 3,195 433 3,000 - - 1,500
6530-Conference/Training/Ed 1,933 485 3,250 325 325 2,400 6532-Maintenance/Other Supplies 540 14,887 20,000 98,268 98,585 100,000 Total 53-Materials & Services $875,803 $924,004 $938,675 $1,059,069 $1,062,754 $1,099,000 54-Interfund Charges
6902-Interfund Chg Central Supply 3,754 7,860 3,754 5,108 5,200 - 6903-Interfund Chg Cost Distrib 185,187 183,110 185,187 185,187 185,187 195,419 6904-Interfund Chg Admin OH 52,248 48,511 52,248 48,511 48,511 48,511 6918-Interfund Chg Comp Maint 4,515 4,435 4,515 4,515 4,515 4,812 2022/2023 Operating Budget | City of Madera 237
Madera Metro
(21295300)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
6920-Interfund Chg Computer Replace 1,045 1,045 1,045 1,045 1,045 1,286 Total 54-Interfund Charges $246,749 $244,961 $246,749 $244,366 $244,458 $250,028 61-Depreciation
6600-Depreciation / Replacement 558 558 - - - -
Total 61-Depreciation $558 $558 $0 $0 $0 $0
63-Transfer Out
8200-Transfer Out 28,500 - 28,500 28,500 28,500 28,500
8220-Transfers Out - Insurance Rese - 2,261 2,306 2,306 2,306 2,352 Total 63-Transfer Out $28,500 $2,261 $30,806 $30,806 $30,806 $30,852 Total Expenses $1,283,891 $1,333,902 $1,477,256 $1,617,857 $1,621,464 $1,672,159 Total 21295300-Transportation - Fixed Route
Net Surplus/(Deficit)
($13,546) ($6,628) ($18,819) ($85,229) $809,813 ($818,419) City of Madera | 2022/2023 Operating Budget 238
Madera Metro
(21295425)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
37-State Grants
4265-State of Good Repair - - 360,329 9,311 9,311 553,500 Total 37-State Grants $0 $0 $360,329 $9,311 $9,311 $553,500 Total Revenues $0 $0 $360,329 $9,311 $9,311 $553,500
60-Capital Outlay
7030-Facilities And Improvements - - 360,329 36,958 9,312 351,717 Total 60-Capital Outlay $0 $0 $360,329 $36,958 $9,312 $351,717 Total Expenses $0 $0 $360,329 $36,958 $9,312 $351,717
Total 21295425-SB1-State of Good Repair Net
Surplus/(Deficit)
$0 $0 $0 ($27,647) ($1) $201,783
2022/2023 Operating Budget | City of Madera 239
Low Carbon Transit Operation
(21295491)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
34-Interest
4162-Interest Income - - 127 - - -
Total 34-Interest $0 $0 $127 $0 $0 $0
37-State Grants
4266-Low Carbon Transit Op Prog - - 411,154 21,490 21,490 522,907 Total 37-State Grants $0 $0 $411,154 $21,490 $21,490 $522,907 Total Revenues $0 $0 $411,281 $21,490 $21,490 $522,907
60-Capital Outlay
7030-Facilities And Improvements - - 411,154 35,479 21,490 - Total 60-Capital Outlay $0 $0 $411,154 $35,479 $21,490 $0 Total Expenses $0 $0 $411,154 $35,479 $21,490 $0
Total 21295491-Low Carbon Transit Operation
Net Surplus/(Deficit)
$0 $0 $127 ($13,989) $0 $522,907
City of Madera | 2022/2023 Operating Budget 240
Madera Metro Capital Outlay
(21295500)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
36-Federal Grants
4421-Grant/FTA Section 5339 279,383 - - - - -
4423-Federal Grant Sec 5307 2,483,206 334,894 2,090,656 - - - Total 36-Federal Grants $2,762,589 $334,894 $2,090,656 $0 $0 $0 46-Non-Cash Capital Con
4320-Capital Contribution 298,731 82,613 71,585 - - -
Total 46-Non-Cash Capital Con $298,731 $82,613 $71,585 $0 $0 $0 Total Revenues $3,061,320 $417,507 $2,162,241 $0 $0 $0
60-Capital Outlay
6602-Capitalized Asset Contra Accou (673,647) (330,452) - - - - 6603-CIP Offset 100,681 - - - - -
7000-Vehicles and Equipment 673,167 334,894 - - - -
7030-Facilities And Improvements 2,089,406 (16,428) 33,200 66,400 - - Total 60-Capital Outlay $2,189,607 ($11,986) $33,200 $33,200 $0 $0 61-Depreciation
6600-Depreciation / Replacement 123,626 260,479 - - - - Total 61-Depreciation $123,626 $260,479 $0 $0 $0 $0
Total Expenses $2,313,233 $248,493 $33,200 $33,200 $0 $0 Total 21295500-MAX - Capital Outlay Net
Surplus/(Deficit)
$748,087 $169,014 $2,129,041 ($33,200) $0 $0
2022/2023 Operating Budget | City of Madera 241
Prop 1B PTMISEA

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Golf
(20606299)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
34-Interest
4162-Interest Income - - 451 - - -
Total 34-Interest $0 $0 $451 $0 $0 $0
Total Revenues $0 $0 $451 $0 $0 $0
58-Special Payments
6448-Bond/Loan Admin Fees (2,000) - 11,122 - - -
6449-Bond Cost of Issuance Fees - - 20,768 - - -
8000-Interest Expense 39,778 30,551 22,590 20,962 22,590 12,744 8001-Principal Payment - - 306,200 - 306,200 316,100
Total 58-Special Payments $37,778 $30,551 $360,680 $20,962 $328,790 $328,844 Total Expenses $37,778 $30,551 $360,680 $20,962 $328,790 $328,844 Total 20606299-Golf Course Debt Service Net
Surplus/(Deficit)
($37,778) ($30,551) ($360,229) ($20,962) ($328,790) ($328,844) City of Madera | 2022/2023 Operating Budget 244
Golf Operations
(20606290)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2019/20 2020/21 2021/22 2021/22 2021/22 2022/23
33-Charges for Services
4213-Green Fee User Charges 65,900 58,004 60,000 54,742 54,742 60,000 Total 33-Charges for Services $65,900 $58,004 $60,000 $54,742 $54,742 $60,000 41-Rental Income
4169-Rents/ Pro Shop 35,834 20,049 20,000 20,016 20,016 20,000 Total 41-Rental Income $35,834 $20,049 $20,000 $20,016 $20,016 $20,000 49-Transfers In
4355-Transfer-In 298,151 298,804 298,151 298,151 298,151 298,804 Total 49-Transfers In $298,151 $298,804 $298,151 $298,151 $298,151 $298,804 Total Revenues $399,885 $376,857 $378,151 $372,909 $372,909 $378,804 54-Interfund Charges
6921-Interfund Chg Land Rent 64,083 64,083 64,083 64,083 64,083 - Total 54-Interfund Charges $64,083 $64,083 $64,083 $64,083 $64,083 $0 60-Capital Outlay
7000-Vehicles and Equipment - - 17,568 - - 17,568
Total 60-Capital Outlay $0 $0 $17,568 $0 $0 $17,568
Total Expenses $64,083 $64,083 $81,651 $64,083 $64,083 $17,568 Total 20606290-Golf Operations Net Surplus/
(Deficit)
$335,802 $312,774 $296,500 $308,826 $308,826 $361,236
2022/2023 Operating Budget | City of Madera 245
Golf Course Operation

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SPECIAL REVENUE
FUNDS
Revenues & Expenses by Organization
Development Impact Fees
State Gas Tax
Measure T
Business Improvement District
Park Development
Parking District
Federal Aid Urban Grant
Local Transportation
Landscaping Assessment
Supplemental Law
Intermodal
Residential Rehab Housing
Low-Moderate Income Housing
Community Facilities Districts (CFD)
Special Revenue Funds are established to track and report monies that must be expended for specified purposes. The following is a summary of the various accounts that
collectively make up the Special Revenue Funds:

Special Gas Tax
This fund goes toward public works and transportation for street maintenance. Gas tax revenues for streets and roads are received from multiple sources monthly from the State Controller’s Office. Funds are transferred to the Streets Department through the annual budget process to support the streets operations and projects.

Regional Surface Transportation Program (RSTP)
Exchange
This fund provides flexible funding for projects to preserve and improve Federal-Aid highway, bridge, and tunnel
projects on public roads, pedestrian and bicycle
infrastructure, and intercity passenger projects. Funds are received as reimbursement for costs incurred.

State Transportation Improvement Program (STIP)
A multi-year capital improvement program of transportation projects on and off the State Highway System. Funds are programmed within the Madera County region to prioritize regional projects. There are currently no projects scheduled to receive STIP funds.

Proposition 1B LPP
State Program created by the Road Repair and Accountability Act of 2017 (Senate Bill (SB) 1) to provide funding to local and regional transportation agencies that have sought and
received voter approved taxes (i.e. Measure T) and enacted fees for Road Maintenance and Rehabilitation (RMRA)
projects. Projects require a 50 percent local match. Funds are received as reimbursement for costs incurred.

Road Maintenance & Rehabilitation Account
(RMRA)
Utilized to address road maintenance, rehabilitation, and critical safety projects, this fund was created by the Road Repair and Accountability Act of 2017, SB 1. These funds are received monthly from the state.

Measure A
A ½ cent sales tax for local transportation projects collected from 1990 to 2005. The remaining fund balance has been
designated for a specific project.

Measure T
Current ½ cent sales tax for local transportation projects and programs. It is a 20-year program that sunsets in 2027 that funds highway and road capital projects designed to improve traffic safety; relieve congestion; enhanced street
maintenance; environmental enhancement through
transportation projects; transit improvements; and leverage other state and federal funds. Funds are received quarterly from Madera County.

San Joaquin Valley Air Pollution Control District
(SJVAPCD) REMOVE II Grant
This grant provides funding for projects consistent with the goals of the SJVAPCD.

Transportation
Prop 1B Public Transportation Modernization,
Improvement and Service Enhancement Account
(PTMISEA)
This program is aimed at transit modernization and
improvement and service enhancement. This program is
currently being used to fund a portion of the transit facility.

Funds are received as reimbursement for costs incurred.

City of Madera | 2022/2023 Operating Budget 248
Special Revenue Funds
Budget Overview
Low Carbon Transit Operations Program (LCTOP)
This program provides funding to be used by transit
operators to reduce greenhouse emissions. The City has
utilized these funds to improve transit stop amenities.

Local Transportation Fund (LTF)
This program is to fund Public Transportation including planning and program activities, pedestrian and bicycle facilities, community transit services, and bus and rail projects. Additionally, LTF may be used for construction and maintenance of local streets and roads. It is a component of the Transportation Development Act (TDA).

Sustainable Communities Grant
Grant program created to maintain and integrate multimodal transportation, also from the Road Repair and Accountability Act of 2017, SB 1.

Parks
Housing Related Parks Program (HRPP) Grant
Grant funding for the creation and renovation of parks and community recreation facilities.

Tire Derived Products (TDP) Grant
This grant is administered by California Department of
Resources Recycling and Recovery (CalRecycle) to promote markets for recycled-content products derived from waste tires generated in California and decrease the adverse
environmental impacts created by unlawful disposal and
stockpiling of waste tires.

Chukchansi Grant
This grant is currently funding one project in the CIP
Program.

Development Impact Fees (DIF)
There is a Local Fee imposed on new development to fund the city’s capital facilities. Revenues depend on
development activity. Funds are collected during the
permitting process and deposited into multiple assigned accounts, each having a specific purpose.

Special Districts
Parking District Operations
Established by the city, this fund supports the acquisition, construction, installation or maintenance of parking
facilities, street lighting, refuse receptacles, benches, parks, or fountains in the downtown area. The city serves as the fiscal agent and participants are billed quarterly. Currently, funds are used to pay for a part-time parking enforcement officer, refuse collection, gardening services, and a portion of the crow abatement program.

Business Improvement District
Established by the city, this program supports activities, and promotes events and tourism within the Business
Improvement District. The city serves as the fiscal agent and participants are billed quarterly. The city remits the funds to the Madera Downtown Association quarterly, less expenses it incurs.

Community Facilities Districts (CFD)
CFD 2005-1 Special Tax for city services and CFD 2006-1 Special Tax for debt service on infrastructure improvements.

CFD 2006-01 applies to a single subdivision.

Landscape Maintenance Districts (LMD)
Funding for landscaping in 80 defined zones within the city.

Special assessments are prepared in accordance with the Streets and Highway Code.

Federal Aid
Active Transportation Program (ATP)
State program that consolidates existing Federal and State transportation programs, including Transportation
Alternatives Program (TAP), Bicycle Transportation Account (BTA), and State Safe Routes to School (SR2S) into a single program. Currently, there are no new projects funded
through this program. Previously, ATP funds were utilized for one CIP project (PK-00008). Funds are received as
reimbursement for costs incurred.
2022/2023 Operating Budget | City of Madera 249
Bridge Preventive Maintenance Program (BPMP)
Intended to maintain existing inventory of bridges and is currently funding one CIP project (B-000004). Funds are received as reimbursement for costs incurred.

Congestion Mitigation & Air Quality Program
(CMAQ)
Intended to fund transportation projects that will contribute to attainment of national air quality standards. Currently funding many CIP projects. Funds are received as
reimbursement for costs incurred.

Highway Safety Improvement Program (HSIP)
Federal aid program available to states for achieving a significant reduction in fatalities and serious injuries on public roads. This program currently funds two CIP projects (R-000031 and R-000066). Funds are received as
reimbursement for costs incur.

Housing
Home/CalHome Down Payment Assistance and
Program Income
Grant money to assist first-time home buyers with down
payment assistance. Funds recaptured from loan payments are deposited into Program Income to be used for further down payment assistance.

CalHome Manufactured Housing Rehabilitation and
Program Income
Grant money to assist with the rehabilitation of
manufactured housing. Funds recaptured from loan
payments are placed into Program Income to be used for
further rehab assistance.

Affordable Housing and Sustainable Communities
Program (AHSC)
Administered by the Strategic Growth Council and
implemented by the Department of Housing and Community
Development (HCD), the AHSC Program funds land-use,
housing, transportation, and land preservation projects to support infill and compact development that reduce
greenhouse gas ("GHG") emissions.

Funding for the AHSC Program is provided from the
Greenhouse Gas Reduction Fund (GGRF), an account
established to receive Cap-and-Trade auction proceeds.

Law Enforcement Grants
Supplemental Law Enforcement Services Fund (SLESF)
Funds allocated to provide front-line law enforcement
services.

Justice Assistance Grant (JAG)
Funds allocated for the purpose of enforcing State and local laws improving the criminal justice system, with an emphasis on preventing violent crime. Grants may provide for
personnel, equipment, training, technical assistance, and criminal justice information systems for the more
widespread apprehension, prosecution, adjudication,
detention, and rehabilitation of persons who violate criminal laws.

Tobacco Law Enforcement Grant
Department of Justice Grant funds to be used for police activities relating to the reduction of illegal sales and marketing of tobacco products to minors.

City of Madera | 2022/2023 Operating Budget 250
Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
Development Impact Fees Org List 2019/20 2020/21 2021/22 2022/23 Change Chg Total 40800000-Water Develop Impact Fee - 31,000 - - #.0% #.0% 40810000-Water Pipe Dev Impact Fee - 42,700 107,500 44,000 (63,500) -59.1% .2% 40820000-Water Well Impact Fee - - 50,000 646,000 596,000 1192.0% 3.6% 40830000-Waste Water Dev Impact Fee 250,000 250,000 250,000 250,000 .0% 1.4% 40840000-Westberry Ellis Dev Impact Fee - 47,557 172 144 (28) -16.3% .0% 40850000-Rd 28 Sewer Int Dev Impact Fee 4,000 614 4,249 4,205 (44) -1.0% .0% 40860000-Develop Impact Fee/Fire - - 133,195 - (133,195) -100.0% .0% 40870000-Develop Impact Fee/Police 125,020 125,444 125,192 128,915 3,723 3.0% .7% 40880000-Develop Impact Fee/Parks 37 7,197 255,988 165,332 (90,656) -35.4% .9% 40890000-Develop Imp Fee/Public Works - 901 366 306 (60) -16.4% .0% 40920000-General Government Impact Fee - 2,397 973 815 (158) -16.2% .0% 40930000-Transportation Impact Fee - 1,094,130 1,677 1,251,404 1,249,727 74521.6 %

6.9%
40940000-Administrative Services 15,000 18,855 16,565 16,310 (255) -1.5% .1% 40950000-Median Island - - 20,833 - (20,833) -100.0% .0% 40960000-Arterial/Collector 55,623 580,723 26,912 246 (26,666) -99.1% .0% 40970000-Traffic Signal 6,800 822,878 126,365 200,000 73,635 58.3% 1.1% 40980000-Traffic Special Impact Fee - 518 210 176 (34) -16.2% .0% 40990000-Sewer New Req 205,060 - - 18,871 18,871 #.0% #.0% 41000000-Sewer NW Quad U/A - 113,524 81 68 (13) -16.0% .0% 41010000-Sewer NE Quad U/A - 131,000 - - #.0% #.0%
41020000-Sewer SW Quad U/A - 1,094 532,824 372 (532,452) -99.9% .0% 41030000-Sewer SE Quad U/A - 3,800 289,873 16,992 (272,881) -94.1% .1% 41040000-Drainage Dev Imp U/A 99,630 1,675 682 570 (112) -16.4% .0% 41050000-Storm Drain NW Quad U/A - 447 182 152 (30) -16.5% .0% 41060000-Storm Drain NE Quad U/A - 68,210 - - #.0% #.0% 41080000-Storm Drain SE Quad U/A - 998 3,770,083 70 (3,770,013) -100.0% .0% Total Development Impact Fees 761,170 3,345,662 5,713,922 2,744,948 (2,968,974) -52.0% 15% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
State Gas Org List 2019/20 2020/21 2021/22 2022/23 Change Chg Total 41303310-Gas Tax - Street Maintenance 2,890,722 2,579,295 4,299,192 2,863,866 (1,435,326) -33.4% 15.8% 41305422-REMOVE II - SJVAPCD 3,889 31,665 4,038 - (4,038) -100.0% .0% 41305424-SB1-LPP (Local Partnership Pro 180,000 - 306,000 200,000 (106,000) -34.6% 1.1% 41315320-RSTP - Fed Exchange 247,740 577,907 480,001 845,612 365,611 76.2% 4.7% 41500000-Measure A - 1,226,132 10,868 - (10,868) -100.0% .0% Total State Gas 3,322,351 4,414,999 5,100,099 3,909,478 (1,190,621) -23.3% 22% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
Measure T Org List 2019/20 2020/21 2021/22 2022/23 Change Chg Total 41514470-Measure T - RTP - Rehab/Recons 744,785 735,137 1,994,937 2,667,126 672,189 33.7% 14.7% 41520000-Measure T- LTP Street Maint. 770,140 586,810 650,401 536,421 (113,980) -17.5% 3.0% 41530000-Measure T -LTP Suppl Sts.Maint 290,495 347,559 290,495 361,053 70,558 24.3% 2.0% 41540000-Measure T -LTP ADA Compliance 19,824 1,428 20,000 20,000 .0% .1% 41550000-Measure T -Transit Enhancement 106,848 11,881 17,352 1,800 (15,552) -89.6% .0% 41570000-Measure T-Enviro Enhan/Bike/Pe 169,050 141,905 206,495 191,260 (15,235) -7.4% 1.1% 41580000-Measure T -LTP- Flexible 672 - - - #.0% #.0%
Total Measure T 2,101,814 1,824,720 3,179,680 3,777,660 597,980 18.8% 21% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
Business Improvement District Org Lis 2019/20 2020/21 2021/22 2022/23 Change Chg Total 41600000-Madera Downtown BID 20,086 17,511 26,397 23,801 (2,596) -9.8% .1% Total Business Improvement District 20,086 17,511 26,397 23,801 (2,596) -9.8% 0% Expenditures Summaries
2022/2023 Operating Budget | City of Madera 251
Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
Park Development Org List 2019/20 2020/21 2021/22 2022/23 Change Chg Total 41096354-Chukchansi Grant - - - 15,059 15,059 #.0% #.0% Total Park Development - - - 15,059 15,059 #.0% 0%
Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
Parking District Org List 2019/20 2020/21 2021/22 2022/23 Change Chg Total 41400000-Parking Dist Operations 18,727 37,365 34,742 43,433 8,691 25.0% .2% Total Parking District 18,727 37,365 34,742 43,433 8,691 25.0% 0% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
Fed Aid Urban Grant Org List 2019/20 2020/21 2021/22 2022/23 Change Chg Total 41705010-Sustainable Community Grant 179,747 - 160,142 - (160,142) -100.0% .0% 41705030-FAU - Parks & Pedestrian Proj 204,317 93,683 - 275,000 275,000 #.0% #.0% 41705070-FAU CMAQ 741,628 698,507 1,073,557 1,982,782 909,225 84.7% 11.0% 41705080-Highway Safety Improv Program 448,516 895 10,440 - (10,440) -100.0% .0% 41705090-Active Transportation Program 260,020 118,979 493 - (493) -100.0% .0% 41705730-Bridge Preventative Maint.Prog 1,974 5,933 48,729 - (48,729) -100.0% .0% Total Fed Aid Urban Grant 1,836,202 917,997 1,293,361 2,257,782 964,421 74.6% 12% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
Local Transportation Org List 2019/20 2020/21 2021/22 2022/23 Change Chg Total 42005330-Local Transportation- Streets 1,095,769 2,500,749 2,497,544 2,364,040 (133,504) -5.3% 13.1% 42005410-Local Transportation- Parks 34,366 47,100 264,395 39,000 (225,395) -85.2% .2% 42005493-Local Transportation- Transit 153,881 83,622 48,436 61,000 12,564 25.9% .3% Total Local Transportation 1,284,016 2,631,471 2,810,375 2,464,040 (346,335) -12.3% 14% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
Landscaping Assessment Org List 2019/20 2020/21 2021/22 2022/23 Change Chg Total LLMD 428,526 362,464 438,982 406,690 (32,292) -7.4% 2.2% Total Landscaping Assessment 428,526 362,464 438,982 406,690 (32,292) -7.4% 2% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
Supplemental LAW Org List 2019/20 2020/21 2021/22 2022/23 Change Chg Total 47700000-Supplemental Law Enforcement 64,423 77,080 65,390 65,386 (4) .0% .4% 47800000-Local Law Enforce. Block Grant 8,713 27,865 - - #.0% #.0% 47810000-JAG Grants - - 27,829 - (27,829) -100.0% .0%
47810210-OJP BJA FY20 COVID-19 - 96,690 16,884 - (16,884) -100.0% .0% 47900000-DUI Enforcement& Awareness - 21,136 95,000 32,720 (62,280) -65.6% .2% 47910000-Tobacco Law Enforcement Grant - 200 60,639 106,613 45,974 75.8% .6% 47920000-OTS-ABC Shoulder Tap Grant - - - - #.0% #.0%
47930000-OTS-STEP DUI Grant 16,185 - 1,703 - (1,703) -100.0% .0% Total Supplemental LAW 89,321 222,971 267,445 204,719 (62,726) -23.5% 1% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
Intermodal Org List 2019/20 2020/21 2021/22 2022/23 Change Chg Total 41100000-Madera Transit Center - 1,081 35,000 24,020 (10,980) -31.4% .1% 41105492-Prop.1B CalOES 38,997 - 19,511 - (19,511) -100.0% .0% 41108060-Intermodal Building 90,008 112,282 86,207 87,211 1,004 1.2% .5% Total Intermodal 129,005 113,363 140,718 111,231 (29,487) -21.0% 1% City of Madera | 2022/2023 Operating Budget 252
Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
Economic Development Org List 2019/20 2020/21 2021/22 2022/23 Change Chg Total 42500000-Economic Develop Fund U/A 5,329 456,222 3,377 2,324 (1,053) -31.2% .0% Total Economic Development 5,329 456,222 3,377 2,324 (1,053) -31.2% 0% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
Residential Rehab Housing Org List 2019/20 2020/21 2021/22 2022/23 Change Chg Total 43600000-NSP3 Program U/A - - 31,151 - (31,151) -100.0% .0% 43800000-Home DAP 3,991 - 4,051 - (4,051) -100.0% .0%
44004430-DAP Program Income - 377 - 21,656 21,656 #.0% #.0% 44004432-CalHome MH Rehab 32,336 39,214 86,831 31,596 (55,235) -63.6% .2% 44004460-HOME Program Income 38,469 24,588 68,953 62,959 (5,994) -8.7% .3% 44004610-CalHOME DAP - - 12,775 - (12,775) -100.0% .0%
44004620-CalHOME OOR - - 124,523 - (124,523) -100.0% .0% 44004630-CalHome Program Income 8,036 153,298 47,573 1,500 (46,073) -96.8% .0% Total Residential Rehab Housing 82,832 217,477 375,857 117,711 (258,146) -68.7% 1% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
Low-Moderate Income Housing Org Lis 2019/20 2020/21 2021/22 2022/23 Change Chg Total 40200000-Low/Mod Housing Fund 637 947,490 5,723 650 (5,073) -88.6% .0% 40210000-AFFORDABLE HOUSING - - 250,000 1,686,384 1,436,384 574.6% 9.3% Total Low-Moderate Income Housing 637 947,490 255,723 1,687,034 1,431,311 559.7% 9% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
CFD Special Revenue Org List 2019/20 2020/21 2021/22 2022/23 Change Chg Total 48000000-CFD 2005-1, City-Wide Services 305,183 306,173 305,256 306,303 1,047 .3% 1.7% 48030000-CFD 2012-1, Public Service 9,750 - 9,750 9,750 .0% .1% 48040000-CFD 2013-1 Madera Family Apt 7,850 10,247 7,850 6,690 (1,160) -14.8% .0% Total CFD Special Revenue 322,783 316,420 322,856 322,743 (113) .0% 2% Total $10,402,799 $15,826,132 $19,963,534 $18,088,653 ($1,874,881) -9.4% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
40800000-Water Develop Impact Fee
Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
60-Capital Outlay - 31,000 - - #.0% #Error
Total 40800000-Water Develop Impact Fee40800000- 31,000 - - #.0% #Error Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
40810000-Water Pipe Dev Impact Fee
Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
60-Capital Outlay - 42,700 107,500 44,000 (63,500) -59.1% 100.0% Total 40810000-Water Pipe Dev Impact Fee40810000- 42,700 107,500 44,000 (63,500) -59.1% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
40820000-Water Well Impact Fee
Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
60-Capital Outlay - - 50,000 646,000 596,000 1192.0% 100.0% Total 40820000-Water Well Impact Fee40820000- - 50,000 646,000 596,000 1192.0% 100% 2022/2023 Operating Budget | City of Madera 253
Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
40830000-Waste Water Dev Impact Fee
Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
63-Transfer Out 250,000 250,000 250,000 250,000 .0% 100.0% Total 40830000-Waste Water Dev Impact
Fee-40830000
250,000 250,000 250,000 250,000 .0% 100%
Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
40840000-Westberry Ellis Dev Impact
Fee Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
53-Materials & Services - 423 172 144 (28) -16.3% 100.0% 58-Special Payments - 47,134 - - #.0% #.0%
Total 40840000-Westberry Ellis Dev Impact
Fee-40840000
- 47,557 172 144 (28) -16.3% 100%
Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
40850000-Rd 28 Sewer Int Dev Impact
Fee Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
53-Materials & Services - 614 249 205 (44) -17.7% 4.9%
63-Transfer Out 4,000 - 4,000 4,000 .0% 95.1%
Total 40850000-Rd 28 Sewer Int Dev Impact
Fee-40850000
4,000 614 4,249 4,205 (44) -1.0% 100%
Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
40860000-Develop Impact Fee/Fire
Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
60-Capital Outlay - - 133,195 - (133,195) -100.0% #Error Total 40860000-Develop Impact Fee/Fire40860000- - 133,195 - (133,195) -100.0% #Error Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
40870000-Develop Impact Fee/Police
Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
53-Materials & Services - 424 172 144 (28) -16.3% .1%
63-Transfer Out 125,020 125,020 125,020 128,771 3,751 3.0% 99.9% Total 40870000-Develop Impact Fee/Police40870000125,020 125,444 125,192 128,915 3,723 3.0% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
40880000-Develop Impact Fee/Parks
Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
53-Materials & Services - 1,150 467 391 (76) -16.3% .2% 60-Capital Outlay 37 6,047 255,521 164,941 (90,580) -35.4% 99.8% 63-Transfer Out - - - - #.0% #.0%
Total 40880000-Develop Impact Fee/Parks4088000037 7,197 255,988 165,332 (90,656) -35.4% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
40890000-Develop Imp Fee/Public
Works Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
53-Materials & Services - 901 366 306 (60) -16.4% 100.0% Total 40890000-Develop Imp Fee/Public
Works-40890000
- 901 366 306 (60) -16.4% 100%
City of Madera | 2022/2023 Operating Budget 254
Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
40920000-General Government Impact
Fee Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
53-Materials & Services - 2,397 973 815 (158) -16.2% 100.0% Total 40920000-General Government Impact
Fee-40920000
- 2,397 973 815 (158) -16.2% 100%
Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
40930000-Transportation Impact Fee
Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
53-Materials & Services - 4,130 1,677 1,404 (273) -16.3% .1% 60-Capital Outlay - 1,090,000 - 1,250,000 1,250,000 #.0% #.0% Total 40930000-Transportation Impact Fee40930000- 1,094,130 1,677 1,251,404 1,249,727 74521.6 %
100%
Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
40940000-Administrative Services
Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
53-Materials & Services - 3,855 1,565 1,310 (255) -16.3% 8.0% 63-Transfer Out 15,000 15,000 15,000 15,000 .0% 92.0%
Total 40940000-Administrative Services4094000015,000 18,855 16,565 16,310 (255) -1.5% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
40950000-Median Island Category
Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
58-Special Payments - - 20,833 - (20,833) -100.0% #Error Total 40950000-Median Island-40950000 - - 20,833 - (20,833) -100.0% #Error Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
40960000-Arterial/Collector Category
Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
53-Materials & Services - 723 293 246 (47) -16.0% 100.0% 58-Special Payments 55,623 - 26,619 - (26,619) -100.0% .0% 60-Capital Outlay - 580,000 - - #.0% #.0%
Total 40960000-Arterial/Collector-40960000 55,623 580,723 26,912 246 (26,666) -99.1% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
40970000-Traffic Signal Category
Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
60-Capital Outlay 6,800 822,878 126,365 200,000 73,635 58.3% 100.0% Total 40970000-Traffic Signal-40970000 6,800 822,878 126,365 200,000 73,635 58.3% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
40980000-Traffic Special Impact Fee
Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
53-Materials & Services - 518 210 176 (34) -16.2% 100.0% Total 40980000-Traffic Special Impact Fee40980000- 518 210 176 (34) -16.2% 100% 2022/2023 Operating Budget | City of Madera 255
Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
40990000-Sewer New Req Category
Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
60-Capital Outlay 205,060 - - 18,871 18,871 #.0% #.0%
Total 40990000-Sewer New Req-40990000 205,060 - - 18,871 18,871 #.0% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
41000000-Sewer NW Quad U/A
Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
53-Materials & Services - 199 81 68 (13) -16.0% 100.0%
58-Special Payments - 113,325 - - #.0% #.0%
Total 41000000-Sewer NW Quad U/A41000000- 113,524 81 68 (13) -16.0% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
41010000-Sewer NE Quad U/A
Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
60-Capital Outlay - 131,000 - - #.0% #Error
Total 41010000-Sewer NE Quad U/A41010000- 131,000 - - #.0% #Error Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
41020000-Sewer SW Quad U/A
Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
53-Materials & Services - 1,094 444 372 (72) -16.2% 100.0% 60-Capital Outlay - - 532,380 - (532,380) -100.0% .0%
Total 41020000-Sewer SW Quad U/A41020000- 1,094 532,824 372 (532,452) -99.9% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
41030000-Sewer SE Quad U/A
Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
53-Materials & Services - 520 211 177 (34) -16.1% 1.0%
60-Capital Outlay - 3,280 289,662 16,815 (272,847) -94.2% 99.0% Total 41030000-Sewer SE Quad U/A41030000- 3,800 289,873 16,992 (272,881) -94.1% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
41040000-Drainage Dev Imp U/A
Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
53-Materials & Services 2 1,675 682 570 (112) -16.4% 100.0% 58-Special Payments 99,628 - - - #.0% #.0%
Total 41040000-Drainage Dev Imp U/A4104000099,630 1,675 682 570 (112) -16.4% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
41050000-Storm Drain NW Quad U/A
Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
53-Materials & Services - 447 182 152 (30) -16.5% 100.0% Total 41050000-Storm Drain NW Quad U/A41050000- 447 182 152 (30) -16.5% 100% City of Madera | 2022/2023 Operating Budget 256
Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
41060000-Storm Drain NE Quad U/A
Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
60-Capital Outlay - 68,210 - - #.0% #Error
Total 41060000-Storm Drain NE Quad U/A41060000- 68,210 - - #.0% #Error Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
41080000-Storm Drain SE Quad U/A
Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
53-Materials & Services - 205 83 70 (13) -15.7% 100.0%
60-Capital Outlay - 793 3,770,000 - (3,770,000) -100.0% .0% Total 41080000-Storm Drain SE Quad U/A41080000- 998 3,770,083 70 (3,770,013) -100.0% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
41303310-Gas Tax - Street
Maintenance Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
54-Interfund Charges - 690,715 - - #.0% #.0%
60-Capital Outlay - 56,682 1,408,470 1,100,000 (308,470) -21.9% 38.4% 63-Transfer Out 2,890,722 1,831,898 2,890,722 1,763,866 (1,126,856) -39.0% 61.6% Total 41303310-Gas Tax - Street
Maintenance-41303310
2,890,722 2,579,295 4,299,192 2,863,866 (1,435,326) -33.4% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
41305422-REMOVE II - SJVAPCD
Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
60-Capital Outlay 3,889 31,665 4,038 - (4,038) -100.0% #Error Total 41305422-REMOVE II - SJVAPCD413054223,889 31,665 4,038 - (4,038) -100.0% #Error Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
41305424-SB1-LPP (Local Partnership
Pro Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
60-Capital Outlay 180,000 - 306,000 200,000 (106,000) -34.6% 100.0% Total 41305424-SB1-LPP (Local Partnership
Pro-41305424
180,000 - 306,000 200,000 (106,000) -34.6% 100%
Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
41315320-RSTP - Fed Exchange
Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
60-Capital Outlay 247,740 577,907 480,001 845,612 365,611 76.2% 100.0% Total 41315320-RSTP - Fed Exchange41315320247,740 577,907 480,001 845,612 365,611 76.2% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
41500000-Measure A Category
Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
60-Capital Outlay - 1,226,132 10,868 - (10,868) -100.0% #Error Total 41500000-Measure A-41500000 - 1,226,132 10,868 - (10,868) -100.0% #Error 2022/2023 Operating Budget | City of Madera 257
Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
41514470-Measure T - RTP -
Rehab/Recons Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
60-Capital Outlay 742,441 723,832 1,992,593 2,667,126 674,533 33.9% 100.0% 63-Transfer Out 2,344 11,305 2,344 - (2,344) -100.0% .0% Total 41514470-Measure T - RTP -
Rehab/Recons-41514470
744,785 735,137 1,994,937 2,667,126 672,189 33.7% 100%
Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
41520000-Measure T- LTP Street Maint.

Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
60-Capital Outlay 233,719 70,436 113,980 - (113,980) -100.0% .0% 63-Transfer Out 536,421 516,374 536,421 536,421 .0% 100.0% Total 41520000-Measure T- LTP Street
Maint.-41520000
770,140 586,810 650,401 536,421 (113,980) -17.5% 100%
Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
41530000-Measure T -LTP Suppl
Sts.Maint Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
60-Capital Outlay - - - - #.0% #.0%
63-Transfer Out 290,495 347,559 290,495 361,053 70,558 24.3% 100.0% Total 41530000-Measure T -LTP Suppl
Sts.Maint-41530000
290,495 347,559 290,495 361,053 70,558 24.3% 100%
Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
41540000-Measure T -LTP ADA
Compliance Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
60-Capital Outlay 19,824 1,428 20,000 20,000 .0% 100.0% Total 41540000-Measure T -LTP ADA
Compliance-41540000
19,824 1,428 20,000 20,000 .0% 100%
Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
41550000-Measure T -Transit
Enhancement Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
53-Materials & Services - 348 4,852 1,800 (3,052) -62.9% 100.0% 60-Capital Outlay 106,848 11,533 12,500 - (12,500) -100.0% .0% Total 41550000-Measure T -Transit
Enhancement-41550000
106,848 11,881 17,352 1,800 (15,552) -89.6% 100%
Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
41570000-Measure T-Enviro
Enhan/Bike/Pe Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
60-Capital Outlay 169,050 141,905 206,495 191,260 (15,235) -7.4% 100.0% Total 41570000-Measure T-Enviro
Enhan/Bike/Pe-41570000
169,050 141,905 206,495 191,260 (15,235) -7.4% 100%
Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
41580000-Measure T -LTP- Flexible
Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
60-Capital Outlay 672 - - - #.0% #Error
Total 41580000-Measure T -LTP- Flexible41580000672 - - - #.0% #Error City of Madera | 2022/2023 Operating Budget 258
Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
41600000-Madera Downtown BID
Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
53-Materials & Services 8 - 8 11 3 37.5% .0%
54-Interfund Charges 1,389 1,290 1,389 1,290 (99) -7.1% 5.4% 55-Functional Expenses 18,689 16,221 25,000 22,500 (2,500) -10.0% 94.5% Total 41600000-Madera Downtown BID4160000020,086 17,511 26,397 23,801 (2,596) -9.8% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
41096354-Chukchansi Grant Category
Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
60-Capital Outlay - - - 15,059 15,059 #.0% #.0%
Total 41096354-Chukchansi Grant-41096354 - - - 15,059 15,059 #.0% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
41400000-Parking Dist Operations
Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
50-Salaries & Benefits 2,327 11,081 16,716 17,211 495 3.0% 39.6% 53-Materials & Services 13,447 14,533 14,762 15,000 238 1.6% 34.5% 54-Interfund Charges 2,361 2,192 2,361 2,192 (169) -7.2% 5.0% 63-Transfer Out 592 9,559 903 9,030 8,127 900.0% 20.8%
Total 41400000-Parking Dist Operations4140000018,727 37,365 34,742 43,433 8,691 25.0% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
41705010-Sustainable Community
Grant Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
53-Materials & Services 157,776 - 160,142 - (160,142) -100.0% #Error 60-Capital Outlay 21,971 - - - #.0% #Error
Total 41705010-Sustainable Community
Grant-41705010
179,747 - 160,142 - (160,142) -100.0% #Error
Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
41705030-FAU - Parks & Pedestrian
Proj Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
60-Capital Outlay 204,317 93,683 - 275,000 275,000 #.0% #.0% Total 41705030-FAU - Parks & Pedestrian
Proj-41705030
204,317 93,683 - 275,000 275,000 #.0% 100%
Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
41705070-FAU CMAQ Category
Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
60-Capital Outlay 741,628 698,507 1,073,557 1,982,782 909,225 84.7% 100.0% Total 41705070-FAU CMAQ-41705070 741,628 698,507 1,073,557 1,982,782 909,225 84.7% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
41705080-Highway Safety Improv
Program Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
60-Capital Outlay 448,516 895 10,440 - (10,440) -100.0% #Error Total 41705080-Highway Safety Improv
Program-41705080
448,516 895 10,440 - (10,440) -100.0% #Error
2022/2023 Operating Budget | City of Madera 259
Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
41705090-Active Transportation
Program Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
60-Capital Outlay 260,020 118,979 493 - (493) -100.0% #Error Total 41705090-Active Transportation
Program-41705090
260,020 118,979 493 - (493) -100.0% #Error
Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
41705730-Bridge Preventative
Maint.Prog Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
60-Capital Outlay 1,974 5,933 48,729 - (48,729) -100.0% #Error Total 41705730-Bridge Preventative
Maint.Prog-41705730
1,974 5,933 48,729 - (48,729) -100.0% #Error
Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
42005330-Local TransportationStreets Category Expenditures 2019/20 2020/21 2021/22 2022/23 Change Chg Total
60-Capital Outlay 583,769 1,988,749 1,985,544 1,852,040 (133,504) -6.7% 78.3% 63-Transfer Out 512,000 512,000 512,000 512,000 .0% 21.7% Total 42005330-Local TransportationStreets-420053301,095,769 2,500,749 2,497,544 2,364,040 (133,504) -5.3% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
42005410-Local Transportation- Parks
Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
60-Capital Outlay 34,366 47,100 264,395 39,000 (225,395) -85.2% 100.0% Total 42005410-Local Transportation- Parks4200541034,366 47,100 264,395 39,000 (225,395) -85.2% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
42005493-Local Transportation- Transit
Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
53-Materials & Services - 1,009 12,956 - (12,956) -100.0% .0% 60-Capital Outlay 153,881 82,613 35,480 61,000 25,520 71.9% 100.0% Total 42005493-Local TransportationTransit-42005493153,881 83,622 48,436 61,000 12,564 25.9% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
LLMD Category Expenditures 2019/20 2020/21 2021/22 2022/23 Change Chg Total 53-Materials & Services 25,535 13,521 33,862 8,726 (25,136) -74.2% 2.1% 54-Interfund Charges 402,314 346,397 402,314 396,543 (5,771) -1.4% 97.5% 58-Special Payments - - 2,129 - (2,129) -100.0% .0%
63-Transfer Out 677 2,546 677 1,421 744 109.9% .3%
Total LLMD-LLMD 428,526 362,464 438,982 406,690 (32,292) -7.4% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
47700000-Supplemental Law
Enforcement Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
53-Materials & Services 64,423 76,080 65,390 65,386 (4) .0% 100.0% 55-Functional Expenses - 1,000 - - #.0% #.0%
Total 47700000-Supplemental Law
Enforcement-47700000
64,423 77,080 65,390 65,386 (4) .0% 100%
City of Madera | 2022/2023 Operating Budget 260
Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
47800000-Local Law Enforce. Block
Grant Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
58-Special Payments 8,713 7,487 - - #.0% #Error
60-Capital Outlay - 20,378 - - #.0% #Error
Total 47800000-Local Law Enforce. Block
Grant-47800000
8,713 27,865 - - #.0% #Error
Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
47810000-JAG Grants Category
Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
60-Capital Outlay - - 27,829 - (27,829) -100.0% #Error
Total 47810000-JAG Grants-47810000 - - 27,829 - (27,829) -100.0% #Error Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
47810210-OJP BJA FY20 COVID-19
Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
50-Salaries & Benefits - 80,581 16,884 - (16,884) -100.0% #Error 60-Capital Outlay - 16,109 - - #.0% #Error
Total 47810210-OJP BJA FY20 COVID-19-
47810210
- 96,690 16,884 - (16,884) -100.0% #Error
Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
47900000-DUI Enforcement&
Awareness Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
50-Salaries & Benefits - (4,012) 73,920 16,662 (57,258) -77.5% 50.9% 53-Materials & Services - 5,401 11,080 6,139 (4,941) -44.6% 18.8% 60-Capital Outlay - 19,747 10,000 9,919 (81) -.8% 30.3% Total 47900000-DUI Enforcement&
Awareness-47900000
- 21,136 95,000 32,720 (62,280) -65.6% 100%
Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
47910000-Tobacco Law Enforcement
Grant Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
50-Salaries & Benefits - - 59,914 106,341 46,427 77.5% 99.7% 53-Materials & Services - 200 725 272 (453) -62.5% .3%
Total 47910000-Tobacco Law Enforcement
Grant-47910000
- 200 60,639 106,613 45,974 75.8% 100%
Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
47920000-OTS-ABC Shoulder Tap
Grant Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
50-Salaries & Benefits - - - - #.0% #Error
Total 47920000-OTS-ABC Shoulder Tap
Grant-47920000
- - - - #.0% #Error
Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
47930000-OTS-STEP DUI Grant
Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
50-Salaries & Benefits 16,185 - 1,703 - (1,703) -100.0% #Error Total 47930000-OTS-STEP DUI Grant4793000016,185 - 1,703 - (1,703) -100.0% #Error 2022/2023 Operating Budget | City of Madera 261
Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
41100000-Madera Transit Center
Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
53-Materials & Services - 1,081 35,000 24,020 (10,980) -31.4% 100.0% Total 41100000-Madera Transit Center41100000- 1,081 35,000 24,020 (10,980) -31.4% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
41105492-Prop.1B CalOES Category
Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
60-Capital Outlay 38,997 - 19,511 - (19,511) -100.0% #Error Total 41105492-Prop.1B CalOES-41105492 38,997 - 19,511 - (19,511) -100.0% #Error Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
41108060-Intermodal Building
Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
50-Salaries & Benefits 7,606 11,452 7,901 13,023 5,122 64.8% 14.9% 53-Materials & Services 39,516 49,758 34,087 26,832 (7,255) -21.3% 30.8% 54-Interfund Charges 38,944 37,218 38,944 39,358 414 1.1% 45.1% 58-Special Payments 1,855 2,161 2,939 3,672 733 24.9% 4.2% 63-Transfer Out 2,087 11,693 2,336 4,326 1,990 85.2% 5.0% Total 41108060-Intermodal Building4110806090,008 112,282 86,207 87,211 1,004 1.2% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
42500000-Economic Develop Fund U/A
Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
53-Materials & Services 5,329 19,755 3,377 2,324 (1,053) -31.2% 100.0% 60-Capital Outlay - 436,467 - - #.0% #.0%
Total 42500000-Economic Develop Fund
U/A-42500000
5,329 456,222 3,377 2,324 (1,053) -31.2% 100%
Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
43600000-NSP3 Program U/A Category
Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
55-Functional Expenses - - 31,151 - (31,151) -100.0% #Error Total 43600000-NSP3 Program U/A43600000- - 31,151 - (31,151) -100.0% #Error Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
43800000-Home DAP Category
Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
53-Materials & Services 3,991 - 4,051 - (4,051) -100.0% #Error 55-Functional Expenses - - - - #.0% #Error
Total 43800000-Home DAP-43800000 3,991 - 4,051 - (4,051) -100.0% #Error Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
44004430-DAP Program Income
Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
50-Salaries & Benefits - 377 - 21,656 21,656 #.0% #.0%
Total 44004430-DAP Program Income44004430- 377 - 21,656 21,656 #.0% 100% City of Madera | 2022/2023 Operating Budget 262
Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
44004432-CalHome MH Rehab
Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
53-Materials & Services 740 - 751 - (751) -100.0% .0%
54-Interfund Charges 31,596 39,214 31,596 31,596 .0% 100.0% 55-Functional Expenses - - 54,484 - (54,484) -100.0% .0% Total 44004432-CalHome MH Rehab4400443232,336 39,214 86,831 31,596 (55,235) -63.6% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
44004460-HOME Program Income
Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
50-Salaries & Benefits - 169 18,414 14,205 (4,209) -22.9% 22.6% 53-Materials & Services 3,325 7,909 15,395 13,610 (1,785) -11.6% 21.6% 54-Interfund Charges 35,144 16,510 35,144 35,144 .0% 55.8% Total 44004460-HOME Program Income4400446038,469 24,588 68,953 62,959 (5,994) -8.7% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
44004610-CalHOME DAP Category
Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
55-Functional Expenses - - 12,775 - (12,775) -100.0% #Error Total 44004610-CalHOME DAP-44004610 - - 12,775 - (12,775) -100.0% #Error Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
44004620-CalHOME OOR Category
Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
55-Functional Expenses - - 124,523 - (124,523) -100.0% #Error Total 44004620-CalHOME OOR-44004620 - - 124,523 - (124,523) -100.0% #Error Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
44004630-CalHome Program Income
Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
50-Salaries & Benefits - - 24,692 - (24,692) -100.0% .0% 53-Materials & Services 8,036 153,298 8,156 1,500 (6,656) -81.6% 100.0% 55-Functional Expenses - - 14,725 - (14,725) -100.0% .0% Total 44004630-CalHome Program Income440046308,036 153,298 47,573 1,500 (46,073) -96.8% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
40200000-Low/Mod Housing Fund
Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
50-Salaries & Benefits - - 627 - (627) -100.0% .0%
53-Materials & Services 94 220 228 - (228) -100.0% .0%
54-Interfund Charges - 700 - - #.0% #.0%
55-Functional Expenses - 946,000 4,218 - (4,218) -100.0% .0% 58-Special Payments 543 570 650 650 .0% 100.0%
Total 40200000-Low/Mod Housing Fund40200000637 947,490 5,723 650 (5,073) -88.6% 100% 2022/2023 Operating Budget | City of Madera 263
Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
40210000-AFFORDABLE HOUSING
Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
53-Materials & Services - - - - #.0% #.0%
60-Capital Outlay - - 250,000 1,686,384 1,436,384 574.6% 100.0% Total 40210000-AFFORDABLE HOUSING40210000- - 250,000 1,686,384 1,436,384 574.6% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
48000000-CFD 2005-1, City-Wide
Services Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
53-Materials & Services 4,857 5,870 4,930 6,000 1,070 21.7% 2.0% 54-Interfund Charges 326 303 326 303 (23) -7.1% .1%
63-Transfer Out 300,000 300,000 300,000 300,000 .0% 97.9% Total 48000000-CFD 2005-1, City-Wide
Services-48000000
305,183 306,173 305,256 306,303 1,047 .3% 100%
Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
48030000-CFD 2012-1, Public Service
Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
63-Transfer Out 9,750 - 9,750 9,750 .0% 100.0%
Total 48030000-CFD 2012-1, Public Service480300009,750 - 9,750 9,750 .0% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
48040000-CFD 2013-1 Madera Family
Apt Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
63-Transfer Out 7,850 10,247 7,850 6,690 (1,160) -14.8% 100.0% Total 48040000-CFD 2013-1 Madera Family
Apt-48040000
7,850 10,247 7,850 6,690 (1,160) -14.8% 100%
City of Madera | 2022/2023 Operating Budget 264
The City issued special tax and assessment bonds on behalf of property owners, pursuant to the Improvement Bond Act of 1915 and the Mello-Roos Community Facilities Act of 1982, to finance the acquisition and construction of certain infrastructure improvements within the assessment districts and community facilities districts.

The City acts solely as an agent for those paying special tax and assessments and remits the amounts collected to the bondholders. The City is acting as an agent and is in no way liable for the special assessment debt and, accordingly, the debt is not recorded in the financial statements.

CFD 2006-1 Special Tax Refunding Bond
Year Principal Interest Total
2021 79,232 87,352 166,584
2022 84,046 84,225 168,271
2023 88,740 80,916 169,656
2024 98,299 77,334 175,633
2025 107,744 73,389 181,133
2026 117,070 69,083 186,153
2027 121,274 64,519 185,793
2028 130,399 59,700 190,099
2029 144,143 54,442 198,585
2030 152,664 48,758 201,422
2031 161,011 42,751 203,762
2032 174,178 36,332 210,510
2033 187,099 29,414 216,513
2034 194,765 22,101 216,866
2035 212,224 14,307 226,513
2036 224,352 5,947 230,299
2037 43,098 825 43,923
Total 2,320,338 851,396 3,171,734
2022/2023 Operating Budget | City of Madera 265
CFD Special Tax Refunding Bond

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Department Summary
The mission of the Grants Department is to provide
exceptional grant administration, resources and development to advance the City’s vision and mission.

The Grants Department manages a portfolio of grants and pursues ongoing grant resources from federal, state and local government agencies for various City departments, oversees the City’s Transit Division, manages the Community
Development Block Grant Program (CDBG) and Housing
Program by offering Owner-Occupied Rehabilitation (OOR), and Down-Payment Assistance (DAP) loans to qualifying
residents.

Department Functions
▪ Grants development consists of researching grant
opportunities to determine whether the City is eligible and well-positioned to pursue a grant, identifying
prospective partnering agencies, and developing grant
applications.
▪ Grants administration includes management of awarded
grants, including reporting, budgeting, compliance
monitoring, project implementation and grant close-out. ▪ Project implementation includes ensuring that the
obligations under the grants are fulfilled, including project completion.
2022/2023 Operating Budget | City of Madera 267
Grants Department
▪ The Transit Division operates three fixed routes within the city limits and a curb-to-curb service that extends into specific areas of the county (Dial-A-Ride).
▪ The Community Development Block Grant (CDBG)
program received its annual allocation from the U.S.

Department of Housing and Urban Development (HUD) in
the amount of $922,011. Funds are then distributed to
local entities to carryout projects and services benefiting City residents, which must be consistent with HUD
national goals and objectives.
▪ The housing programs (Down Payment Assistance and
Owner-Occupied Rehabilitation) provide interest-free, 30- year deferred-payment loans to qualifying owneroccupied households for first-time homebuyer downpayment assistance or owner-occupied home rehabilitation projects.

Responsibility
The Grants Department provides the administration,
resources and support necessary to:
▪ Coordinate activities with outside agencies, other City departments, boards and commissions, and local officials to support the City’s grant funding goals and/or to
implement grant funded activities.
▪ Ensure that the Transit Division's funding and activities align with demand for service, incorporate input provided by the Transit Advisory Board, Council, and priorities
identified through the Unmet Transit Needs assessment.

Manage entitlement grant program operations ensuring
compliance and effective use of program funds.
▪ Coordinate and facilitate the Block Grant Commission, Transit Advisory Board and Loan Review Committee
meetings.
▪ Release relevant program information to the public
through press releases, media advisories, and/or through television or radio programs.

Key Accomplishments
Overview of accomplishments in FY 2021/22:
▪ Awarded over $10M in total grant funds (combined across all applications submitted) during the 2021-2022 fiscal year in collaborative proposals with other City
departments and outside agencies.
▪ Secured a grant award in the amount of $98K through the State of Good Repairs (SB1) Program for the procurement of security cameras for all transit facilities.
▪ Secured a grant award in the amount of $165K through
the Low Carbon Transit Operations Program (LCTOP) for
the procurement of a Madera Metro Paratransit vehicle.
▪ Transit provided bus transportation services to 52,164 individuals on both fixed routes and Dial-A-Ride services. ▪ Developed a draft of the Madera Transit Plan, to develop a guide for future transit operations. Began the process of Phase II of the Plan.
▪ Updated and replaced all Madera Metro Bus Signage with the use of LCTOP funds.
▪ Closed out three Federal Transit Administration (FTA) grants preciously awarded to the City for transit operation assistance and bus procurement.
▪ Successfully submitted the National Transit Database NTD annual report.
▪ Responded effectively to drivers affected by COVID-19.

Staff ensured minimal disruption to service despite
decreased driver availability.
▪ Successful completion of the Federal Transit
Administration Triennial Review. Maintained elimination of fares during the COVID-19 emergency period to
maintain strong safety protocols.
▪ This safety measure also continued to provide an
economic benefit for low-income riders.
▪ Ensured the City of Madera met the HUD (Office of
Housing and Urban Development) Timeliness
requirement. Staff developed a HUD Approved Timeliness
Action Plan and consequently ensured the drawdown of
funds exceeding $700K to meet this requirement.
▪ Transitioned to an electronic method of CDBG
subrecipient reporting. City Data Systems maintains all subrecipient files.

City of Madera | 2022/2023 Operating Budget 268
▪ Secured a $27K Justice Assistance Grant (JAG) for the Police Department for in-car body cameras.

Goals & Performance Measures
Grants
▪ Fill vacancy for the Administrative Assistant. The Grants department experienced significant staff turnover during the 2021-2022 program year. Developing a new
department is critical for the departments continued
success.
▪ Aggressively research new grant opportunities and
prepare applications to expand the grants portfolio by
diversifying the type of grants that are submitted, to
support the development of competitive applications for other City departments; such as Planning, Parks,
Engineering, and the Public Works Departments.
▪ Prepare and submit ongoing applications to support the transit system, CDBG, and to aggressively develop the
Grant Department’s housing programs.
▪ Carry out 2020/24 Consolidated Plan, Analysis of
Impediments to Fair Housing Choice and 2022/23 Action
Plan and ensure their approval by HUD.
▪ Develop strategies in collaboration with CDBG-funded
entities to maintain timeliness of project completion and Federal Guidance compliance.

Housing
▪ Resume review of wait list applicants and begin processing new loan applications. Utilize HOME and CalHOME
program funds and program income to complete downpayment and rehabilitation assistance projects. ▪ Collaborate with local realtors to develop a marketing plan to enlist new homebuyer and home rehabilitation
prospects as funding for projects allows.

Transit
▪ Continue to monitor and secure federal and state
allocation grants as well as competitive grants for revenue sources to sustain and advance transit services.
▪ Provide contract oversight to ensure the provision of highquality, cost-effective, and customer-focused transit services.
▪ Improve outreach and communication with the public
regarding transit services availability, and opportunities for engagement.

Department Fund Summary
The Grants Department manages multiple division and
program budgets as follows:

General Grants Oversight
This budget will provide the general administration of the City's current grant awards and programs. It will also fund the City's efforts to pursue additional resources and develop new programs.

Transportation Dial-A-Ride
The Dial-A-Ride budget supports a curb-to-curb transportation system that provides service to all locations in the City and in some locations in the county.

Transportation Fixed Route
The fixed route system provides regular transportation within the City from bus stops along predefined routes. The City operates two fixed routes in the City and one to Madera Community College.

Madera Metro Capital Outlay
The Madera Metro Capital Outlay budget provides for the acquisition of long-term assets such as new buses,
development of a transit center, bus stop amenities, etc.

CDBG Administration
The Community Development Block Grant provides
administration as well as efforts to promote affordable housing, reduce homelessness, and to address impediments to fair housing.
2022/2023 Operating Budget | City of Madera 269
CDBG Public Improvement
The Community Development Block Grant Program provides
allocations to City departments or agencies to carryout capital projects identified in the CDBG Annual Action Plan.

CDBG Public Service
The Community Development Block Grant Program provides
allocations to City departments or agencies to carryout service projects identified in the CDBG Annual Action Plan.

CalHOME and HOME
This includes grants received from the California Department of Housing and Community Development to carryout housing activities; such as, providing loans for first-time homebuyer down payment assistance or owner-occupied rehabilitation projects.

Parking District Operations
This budget supports the activities carried out by the Parking Enforcement Officer. This non-sworn officer patrols a
designated area in downtown and issues citations to motorists who violate our vehicle ordinances.

Department Staffing & Structure
The Grants Department is staffed by a Grants Administrator, two Program Managers (1 vacancy as of January 2022), and a Grant Specialist (vacant), an Intermodal Custodian (PT), and a Maintenance Worker III (PT).

In addition, the department's budgets cover costs for other full-time and part-time personnel to carryout activities associated with the Grants Department's projects, which include two Mechanic III, a Fleet Operations Manager, and an Accountant II.

City of Madera | 2022/2023 Operating Budget 270

INTERNAL

SERVICE
FUNDS
Revenues & Expenses by
Organization
Fleet
Facilities
Information Technology
Internal Service Funds are used in governmental accounting to track services provided internally to the organization. The City currently operates three Internal Service Funds:
▪ Facilities
▪ Fleet
▪ Computer Acquisition and Maintenance
Each department in the organization is charged for the
services provided by the internal service fund through
interfund transfers.

The following is a summary of each:

Facilities:

The Facilities Division provides routine maintenance to the City's buildings, equipment, and facilities. Each internal department is charged a facility fee for the services.

Allocations are based on the square footage of the area occupied by the department and a time study of facility personnel.

Fleet Management:

The City maintains a plethora of vehicles. Each department is charged a fee based on number and type of vehicles assigned to the department. Replacement of vehicles is also included based on the number and type of vehicles and useful life estimates for replacement, whereas motor pool charges are based on the prior year’s usage.

Worth noting is that fire engines are covered under the City’s Fire Engine Replacement program implemented in FY
2019/20. Funds for this program are allocated from Measure K and the City recently purchased its first fire engine under this program. The City expects to receive its engine in FY 2022/23.

Information Services:

Computer services, provided by the City’s Information
Services Department, are charged based on computer users per department taking into consideration all peripherals, servers, and licenses required to maintain and upgrade the current technology.

Budgets for Internal Service Funds are designed to balance.

The exceptions are both the Fleet and Computer
Replacement funds, where money is set aside by department so when vehicles and computers have reached the end of
their useful life, funds are available for replacements. Some years will experience greater revenues than expenses and vice versa, which largely depends on the number of vehicles and computers slated to be replaced in that period. Each fund tracks the balances available by department and
determines when equipment should be replaced.

City of Madera | 2022/2023 Operating Budget 272
Internal Service Funds Budget Overview
Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
Fleet Org List 2019/20 2020/21 2021/22 2022/23 Change Chg Total 30701240-Fleet Maintenance 850,811 764,175 886,178 961,971 75,793 8.6% 17.2% 30701250-Fleet Acquisition 400,891 436,306 1,472,593 1,382,000 (90,593) -6.2% 24.7% 30701260-Fleet Motor Pool 30,795 32,102 34,476 36,966 2,490 7.2% .7% Total Fleet 1,282,497 1,232,583 2,393,247 2,380,937 (12,310) -.5% 43% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
Facilites Maintenance Org List 2019/20 2020/21 2021/22 2022/23 Change Chg Total 30710000-Facilities Maintenance 1,686,827 1,523,345 1,668,450 1,862,834 194,384 11.7% 33.3% Total Facilites Maintenance 1,686,827 1,523,345 1,668,450 1,862,834 194,384 11.7% 33% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
Technology Org List 2019/20 2020/21 2021/22 2022/23 Change Chg Total 30720000-Computer Acquisition/Maint. 1,302,212 1,256,443 1,273,171 1,358,352 85,181 6.7% 24.2% Total Technology 1,302,212 1,256,443 1,273,171 1,358,352 85,181 6.7% 24% Total $4,271,536 $4,012,371 $5,334,868 $5,602,123 $267,255 5.0% 100% Expense Summaries
2022/2023 Operating Budget | City of Madera 273
Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
30701240-Fleet Maintenance Category
Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
50-Salaries & Benefits 444,078 406,295 416,231 456,034 39,803 9.6% 47.4% 53-Materials & Services 177,258 140,911 212,150 236,102 23,952 11.3% 24.5% 54-Interfund Charges 115,467 105,772 115,246 112,221 (3,025) -2.6% 11.7% 58-Special Payments 77,573 36,942 89,673 99,578 9,905 11.0% 10.4% 60-Capital Outlay 36,435 16,531 45,000 - (45,000) -100.0% .0% 63-Transfer Out - 57,724 7,878 58,036 50,158 636.7% 6.0% Total 30701240-Fleet Maintenance-30701240 850,811 764,175 886,178 961,971 75,793 8.6% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
30701250-Fleet Acquisition Category
Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
60-Capital Outlay 400,891 436,306 1,472,593 1,382,000 (90,593) -6.2% 100.0% Total 30701250-Fleet Acquisition-30701250 400,891 436,306 1,472,593 1,382,000 (90,593) -6.2% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
30701260-Fleet Motor Pool Category
Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
53-Materials & Services 1,477 1,843 1,770 4,047 2,277 128.6% 10.9% 54-Interfund Charges 29,318 30,259 32,706 32,919 213 .7% 89.1% Total 30701260-Fleet Motor Pool-30701260 30,795 32,102 34,476 36,966 2,490 7.2% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
30710000-Facilities Maintenance
Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
50-Salaries & Benefits 1,004,206 995,485 988,653 1,108,642 119,989 12.1% 59.5% 53-Materials & Services 437,491 227,386 351,928 384,619 32,691 9.3% 20.6% 54-Interfund Charges 169,820 155,741 176,767 195,831 19,064 10.8% 10.5% 55-Functional Expenses 39,987 67,853 100,226 70,000 (30,226) -30.2% 3.8% 63-Transfer Out 35,323 76,880 50,876 103,742 52,866 103.9% 5.6% Total 30710000-Facilities Maintenance307100001,686,827 1,523,345 1,668,450 1,862,834 194,384 11.7% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
30720000-Computer Acquisition/Maint.

Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
50-Salaries & Benefits 633,883 599,049 596,035 619,865 23,830 4.0% 45.6% 53-Materials & Services 241,245 249,192 231,076 255,805 24,729 10.7% 18.8% 54-Interfund Charges 113,356 108,093 114,031 78,383 (35,648) -31.3% 5.8% 60-Capital Outlay 313,728 290,210 321,932 394,000 72,068 22.4% 29.0% 63-Transfer Out - 9,899 10,097 10,299 202 2.0% .8%
Total 30720000-Computer
Acquisition/Maint.-30720000
1,302,212 1,256,443 1,273,171 1,358,352 85,181 6.7% 100% City of Madera | 2022/2023 Operating Budget 274
Department Summary
The City’s fleet consists of more than 280 vehicles and equipment, with a replacement value of over $8 million, necessary to complete the city’s mission of delivering quality and efficient services. The fleet maintenance & replacement programs enable departments to achieve their operational mission in a safe, efficient manner. The fleet maintenance program funds labor, parts, services, fuel and oil necessary to maintain the city’s fleet of vehicles and equipment. The fleet maintenance program is funded through charges based on
vehicle type and utilization.

The Fleet Services Division is responsible for the acquisition, maintenance, and disposal of all the City's mobile equipment.

This includes on-road sedans, pickups, heavy duty vehicles, and Transit buses. Fleet also services the off-road and mobile equipment consisting of tractors, graders, backhoes, portable air compressors, and generators to name a few.

The Fleet Services Division has three funds to accomplish its mission. This consists of Equipment Maintenance which funds the annual cost of maintenance and repairs, Replacement Fund used for purchasing new vehicles and equipment, and the Motor Pool Fund.

The fleet vehicle replacement program is funded through a replacement charge for each vehicle or equipment in service, determined by actual costs of vehicle procurement divided by the expected life of the vehicle. This program funds asset replacement and vehicle outfitting. Cost-effective vehicle procurement is achieved through cooperative purchasing
Fleet
2022/2023 Operating Budget | City of Madera 275
PUBllC WORKS
378
agreements and bidding processes. Revenue is collected from the sale of retired city fleet assets at auction.

Fleet Services works tirelessly on making improvements in equipment and efficiencies as technology improves and
changes. Air quality has regulations that require annual reporting as well as clean air goals that must be met. New regulations are being introduced as well as existing being updated. Fleet must continuously update and adapt our
policies and equipment to ensure these are being met.

Staff consists of the Fleet Manager and five mechanics.

Responsibility
It is the responsibility of Fleet to provide the vehicles and equipment the City needs to perform its essential tasks and duties. Safety is a high priority in maintaining the equipment to high standards as well as maintaining maximum up-time to ensure departments can work efficiently.

Equipment purchases are made with the end task in mind to obtain the proper and best fit for the application. The replacement fund charges a pro-rated amount over the life of the equipment to ensure funds are available when the
equipment has reached its life expectancy and a replacement is purchased. As funds are collected through Fleet, the department sees a consistent charge annually and the
purchases are made with Fleet funds.

Disposal of equipment is done when it has reached its useful life. This is done through a public on-line auction site.

Key Accomplishments
Overview of accomplishments in FY 2021/22:
▪ Maintained full on-site staffing schedules and hours
during COVID
▪ Completed 1,120 work orders
▪ Re-purposed surplus Park’s landscape trailer into a
transport trailer for the Police Department tiny horse, Bubbles
▪ Certified two Fleet mechanics in compressed natural
gas (CNG) tank inspections
▪ Scheduled for three new 10,000 lb. vehicle lifts that meet current safety standards
▪ Assisted with upgrade of Public Works wash rack with
new pressure washer and vacuum
▪ Replaced 19 pieces of equipment ensuring that the
City maintains an efficient fleet that meets the
organization’s needs.
▪ In the process of selling surplus equipment. The
proceeds of this are used for future purchases.
▪ Have met or exceeded air quality regulations
requiring turnover of older equipment for cleaner
burning vehicles.

Goals & Performance Measures
▪ Continue to update Fleet equipment to maintain
efficiency and better meet our current needs
▪ Continue to update facility infrastructure
▪ Auction current surplus vehicles and equipment
▪ Assist Transit mechanic in obtaining commercial class B license with passenger endorsement by helping find
and provide training materials and helping set up
required on the road driver training.
▪ Continue to maintain air quality regulation goals and implement new regulatory policies
Department Staffing & Structure
The Fleet Department has seven budgeted positions consisting of the Manager and five mechanics. One mechanic position is currently vacant due to a retirement.

The mechanics are divided by service area. These consist of one light duty mechanic, one heavy duty mechanic, one Police services mechanic, and two Transit services mechanics.

City of Madera | 2022/2023 Operating Budget 276
(30700000)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2018/19 2019/20 2020/21 2020/21 2020/21 2021/22
46-Non-Cash Capital Con
4320-Capital Contribution - 4,925 - - - 7,719
Total 46-Non-Cash Capital Con $0 $4,925 $0 $0 $0 $7,719 Total Revenues $0 $4,925 $0 $0 $0 $7,719
Total 30700000-Fleet Unassigned Net Surplus/
(Deficit)
$0 $4,925 $0 $0 $0 $7,719
2022/2023 Operating Budget | City of Madera 277
Fleet Unassigned
(30701240)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2018/19 2019/20 2020/21 2020/21 2020/21 2021/22
40-Interfund Charges
4351-Interfund Chg VehiReplacePool 858,118 815,325 858,118 858,118 858,118 852,244 Total 40-Interfund Charges $858,118 $815,325 $858,118 $858,118 $858,118 $852,244 48-Refunds
4657-Miscellaneous Revenue 8,698 13,999 12,000 6,159 12,000 12,000 4659-Refunds and Reimbursements 13,947 49,542 55,000 36,977 55,000 55,000 Total 48-Refunds $22,645 $63,541 $67,000 $43,136 $67,000 $67,000 49-Transfers In
4355-Transfer-In 57,000 57,000 57,000 47,500 57,000 57,000 Total 49-Transfers In $57,000 $57,000 $57,000 $47,500 $57,000 $57,000 Total Revenues $937,763 $935,866 $982,118 $948,754 $982,118 $976,244 50-Salaries & Benefits
5000-Salaries / Full-Time 281,508 255,472 227,003 224,151 227,003 232,596 5100-Salaries / Overtime 126 707 - 363 363 -
5105-Salaries - Leave Payout - 3,072 - - - -
5110-Salaries/Uniform Pay 2,305 2,305 1,755 1,755 1,755 1,755 5300-Public Employees Retirement Sy 84,739 36,813 34,249 33,758 34,249 34,156 5302-Long Term Disability Insurance - - 791 777 791 791 5303-Life Insurance Premiums - - 261 256 261 250
5304-Workers Compensation Insurance 27,720 25,648 21,587 22,968 21,587 20,933 5305-Medicare Tax- Employer's Share - - 3,580 3,540 3,580 3,665 5306-Unfunded Accrued Liability - 61,232 70,178 66,310 70,178 80,031 5308-Deferred Compensation/Full-tim 11,548 10,401 9,458 9,340 9,458 9,693 5309-Unemployment Insurance 987 987 778 647 778 648
5310-Section 125 Benefit Allow. 41,383 42,128 31,713 31,109 31,713 31,713 6779-Pension Expense-GASB 68 84,078 34,738 84,078 - 84,078 - Total 50-Salaries & Benefits $540,072 $478,816 $485,431 $394,974 $485,794 $416,231 53-Materials & Services
6402-Telephone & Fax Charges 632 542 750 989 922 1,000
6412-Advertising/Other - - 225 - 225 -
6415-Publications/Subscriptions 1,175 1,188 4,500 1,248 4,500 2,000 6416-Office Supplies/Expendable 7 8 450 105 450 400
6425-Vehicle Fuel, Supplies & Maint 161,840 144,846 175,000 86,623 175,000 175,000 6427-Major Repair Parts/Supplies 24,701 11,453 13,500 22,635 22,635 13,500 6440-Contracted Services 7,885 7,905 8,500 7,464 8,500 8,500 6530-Conference/Training/Ed 1,152 1,841 2,750 1,010 2,750 2,750 6532-Maintenance/Other Supplies 11,530 9,475 8,585 8,232 8,585 9,000 Total 53-Materials & Services $208,922 $177,258 $214,260 $128,306 $223,567 $212,150 54-Interfund Charges
6900-Interfund Chg Facility Maint. 9,980 10,364 9,980 9,980 9,980 10,364 6902-Interfund Chg Central Supply 21,088 21,526 21,197 16,035 21,197 21,580 6904-Interfund Chg Admin OH 61,637 61,637 61,637 57,229 61,637 61,637 6907-Interfund Chg Vehicle Replace 3,667 4,203 3,667 3,667 3,667 4,107 6908-Interfund Chg Vehicle Maint. 6,274 6,752 6,274 6,274 6,274 6,723 6918-Interfund Chg Comp Maint 8,519 8,519 8,519 8,519 8,519 8,519 6920-Interfund Chg Computer Replace 1,834 1,834 1,834 1,834 1,834 1,834 6923-Interfund Chg Software 262 482 262 205 262 482
6924-Interfund Chg Motor Rental 2,029 96 2,029 2,029 2,029 - Total 54-Interfund Charges $115,399 $115,467 $115,399 $105,772 $115,399 $115,246 58-Special Payments
6551-Expense/ Damaged Vehicle Ins 30,582 52,532 50,603 8,976 50,603 50,000 6560-Liability / Property Insurance 21,018 25,041 27,894 29,171 29,171 39,673 Total 58-Special Payments $51,600 $77,573 $78,497 $37,545 $79,774 $89,673 60-Capital Outlay
6603-CIP Offset - (82,709) - - - -
City of Madera | 2022/2023 Operating Budget 278
Fleet Maintenance
(30701240)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2018/19 2019/20 2020/21 2020/21 2020/21 2021/22
7000-Vehicles and Equipment - 36,435 38,565 22,117 38,565 45,000 Total 60-Capital Outlay $0 ($46,274) $38,565 $22,117 $38,565 $45,000 63-Transfer Out
8200-Transfer Out 50,000 - 50,000 41,667 50,000 -
8220-Transfers Out - Insurance Rese 7,724 - 7,724 6,437 7,724 7,878 Total 63-Transfer Out $57,724 $0 $57,724 $48,104 $57,724 $7,878 Total Expenses $973,717 $802,840 $989,876 $736,818 $1,000,823 $886,178 Total 30701240-Fleet Maintenance Net
Surplus/(Deficit)
($35,954) $133,026 ($7,758) $211,936 ($18,705) $90,066
2022/2023 Operating Budget | City of Madera 279

FLEET MAINTENANCE
(30701250)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2018/19 2019/20 2020/21 2020/21 2020/21 2021/22
36-Federal Grants
4422-CMAQ Revenue 220,000 - - - - -
Total 36-Federal Grants $220,000 $0 $0 $0 $0 $0
38-Local Grnt &Donation
4447-SJVAPCD Grant - - 100,000 - 100,000 16,800
Total 38-Local Grnt &Donation $0 $0 $100,000 $0 $100,000 $16,800 40-Interfund Charges
4351-Interfund Chg VehiReplacePool 812,009 860,347 812,009 818,676 812,009 935,813 Total 40-Interfund Charges $812,009 $860,347 $812,009 $818,676 $812,009 $935,813 47-Gains & Proceeds
4671-Sale of Real and Personal Prop - 19,719 - - - -
Total 47-Gains & Proceeds $0 $19,719 $0 $0 $0 $0
48-Refunds
4659-Refunds and Reimbursements 80,000 - - - - -
Total 48-Refunds $80,000 $0 $0 $0 $0 $0
Total Revenues $1,112,009 $880,066 $912,009 $818,676 $912,009 $952,613 60-Capital Outlay
6602-Capitalized Asset Contra Accou (1,411,961) (361,863) - - - - 6603-CIP Offset 62,543 (30,588) - - - -
7000-Vehicles and Equipment 1,357,353 400,891 832,422 761,834 832,422 1,411,500 Total 60-Capital Outlay $7,935 $8,440 $832,422 $629,971 $832,422 $1,411,500 61-Depreciation
6600-Depreciation / Replacement 468,985 525,347 468,985 - 468,985 - Total 61-Depreciation $468,985 $525,347 $468,985 $0 $468,985 $0 Total Expenses $476,920 $533,787 $1,301,407 $629,971 $1,301,407 $1,411,500 Total 30701250-Fleet Acquisition Net Surplus/
(Deficit)
$635,089 $346,279 ($389,398) $188,705 ($389,398) ($458,887) City of Madera | 2022/2023 Operating Budget 280
Fleet Acquisition
(30701260)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2018/19 2019/20 2020/21 2020/21 2020/21 2021/22
40-Interfund Charges
4352-Interfund Chg VehiMaint/ICR 32,549 31,759 32,549 32,549 32,549 35,150 Total 40-Interfund Charges $32,549 $31,759 $32,549 $32,549 $32,549 $35,150 Total Revenues $32,549 $31,759 $32,549 $32,549 $32,549 $35,150 53-Materials & Services
6416-Office Supplies/Expendable - - 50 - 50 -
6425-Vehicle Fuel, Supplies & Maint 1,355 1,449 1,590 1,361 1,590 1,470 6532-Maintenance/Other Supplies - 28 300 70 300 300
Total 53-Materials & Services $1,355 $1,477 $1,940 $1,431 $1,940 $1,770 54-Interfund Charges
6907-Interfund Chg Vehicle Replace 14,567 14,747 14,567 14,567 14,567 17,547 6908-Interfund Chg Vehicle Maint. 15,692 14,571 15,692 15,692 15,692 15,159 Total 54-Interfund Charges $30,259 $29,318 $30,259 $30,259 $30,259 $32,706 Total Expenses $31,614 $30,795 $32,199 $31,690 $32,199 $34,476 Total 30701260-Fleet Motor Pool Net Surplus/
(Deficit)
$935 $964 $350 $859 $350 $674
2022/2023 Operating Budget | City of Madera 281
Fleet MOTOR POOL
(30710000)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2018/19 2019/20 2020/21 2020/21 2020/21 2021/22
34-Interest
4162-Interest Income - - - - - 978
Total 34-Interest $0 $0 $0 $0 $0 $978
40-Interfund Charges
4348-Interfund Chg AdminOH/ICR 988,035 1,026,082 988,035 982,089 988,035 1,026,082 Total 40-Interfund Charges $988,035 $1,026,082 $988,035 $982,089 $988,035 $1,026,082 48-Refunds
4659-Refunds and Reimbursements 2,983 50,125 6,681 3,434 6,681 3,340 Total 48-Refunds $2,983 $50,125 $6,681 $3,434 $6,681 $3,340 49-Transfers In
4355-Transfer-In 524,892 660,182 690,715 1,675,596 690,715 660,182 Total 49-Transfers In $524,892 $660,182 $690,715 $1,675,596 $690,715 $660,182 Total Revenues $1,515,910 $1,736,389 $1,685,431 $2,661,119 $1,685,431 $1,690,582 50-Salaries & Benefits
5000-Salaries / Full-Time 550,710 565,396 568,726 530,263 568,726 552,716 5005-Salaries / Part-time - 4,400 - - - 4,532
5100-Salaries / Overtime 1,551 722 2,000 845 2,000 2,000 5105-Salaries - Leave Payout 1,711 - - 2,384 765 -
5110-Salaries/Uniform Pay 2,150 2,150 1,250 2,150 2,150 1,500 5300-Public Employees Retirement Sy - - 72,572 68,292 72,572 69,279 5302-Long Term Disability Insurance 1,875 1,824 1,867 1,757 1,867 1,743 5303-Life Insurance Premiums 627 653 683 630 683 581
5304-Workers Compensation Insurance 54,499 56,530 54,275 54,577 54,275 49,923 5305-Medicare Tax- Employer's Share - 25 8,733 8,187 8,733 8,499 5306-Unfunded Accrued Liability - 101,248 114,286 120,104 114,286 132,332 5307-Deferred Comp/Part-Time - 165 - - - 170
5308-Deferred Compensation/Full-tim 22,643 22,769 23,327 22,259 23,327 23,213 5309-Unemployment Insurance 1,932 1,953 1,921 1,482 1,921 1,426 5310-Section 125 Benefit Allow. 163,572 168,783 155,271 144,984 155,271 140,739 6779-Pension Expense-GASB 68 149,408 63,243 149,408 - 149,408 - Total 50-Salaries & Benefits $1,109,540 $1,067,449 $1,154,319 $957,914 $1,155,984 $988,653 53-Materials & Services
6401-Gas and Electric Utilities 310,710 364,557 350,000 129,592 350,000 275,950 6402-Telephone & Fax Charges 1,650 2,660 2,200 4,748 4,579 5,000 6416-Office Supplies/Expendable 68 739 300 249 300 400
6425-Vehicle Fuel, Supplies & Maint 8,733 8,303 9,000 4,237 9,000 8,428 6440-Contracted Services 32,558 50,842 35,000 32,930 35,000 51,604 6530-Conference/Training/Ed 1,229 5,083 5,500 918 5,500 5,159 6532-Maintenance/Other Supplies 6,837 5,307 6,500 5,989 6,500 5,387 Total 53-Materials & Services $361,785 $437,491 $408,500 $178,663 $410,879 $351,928 54-Interfund Charges
6902-Interfund Chg Central Supply 2,709 3,075 2,709 3,332 2,965 3,075 6903-Interfund Chg Cost Distrib - 1 - - - 1
6904-Interfund Chg Admin OH 83,682 83,682 83,682 77,697 83,682 83,682 6907-Interfund Chg Vehicle Replace 11,700 14,394 11,700 11,700 11,700 15,494 6908-Interfund Chg Vehicle Maint. 18,400 20,902 18,400 18,400 18,400 26,408 6918-Interfund Chg Comp Maint 36,080 36,730 36,080 36,080 36,080 36,730 6920-Interfund Chg Computer Replace 7,816 7,816 7,816 7,816 7,816 7,816 6923-Interfund Chg Software 913 1,682 913 716 913 1,682 6924-Interfund Chg Motor Rental - 1,538 - - - 1,879
Total 54-Interfund Charges $161,300 $169,820 $161,300 $155,741 $161,556 $176,767 55-Functional Expenses
6533-Street Signs 48,119 39,987 115,441 96,571 115,441 60,000 Total 55-Functional Expenses $48,119 $39,987 $115,441 $96,076 $115,441 $60,000 City of Madera | 2022/2023 Operating Budget 282
Facilities Maintenance
(30710000)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2018/19 2019/20 2020/21 2020/21 2020/21 2021/22
61-Depreciation
6600-Depreciation / Replacement 1,263 1,263 1,263 - 1,263 - Total 61-Depreciation $1,263 $1,263 $1,263 $0 $1,263 $0 63-Transfer Out
8210-Transfers Out/Debt Service - 35,323 - - - 35,323
8220-Transfers Out - Insurance Rese 15,249 - 15,249 12,708 15,249 15,553 Total 63-Transfer Out $15,249 $35,323 $15,249 $12,708 $15,249 $50,876 Total Expenses $1,697,256 $1,751,333 $1,856,072 $1,401,102 $1,860,372 $1,628,224 Total 30710000-Facilities Maintenance Net
Surplus/(Deficit)
($181,346) ($14,944) ($170,641) $1,260,017 ($174,941) $62,358 2022/2023 Operating Budget | City of Madera 283
Facilities Maintenance

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Department Summary
The Information Services (IS) Department operates under the direct leadership of the City Manager. The IS department centrally manages the City's Information and Technology assets, planning, support, and alignment of the City’s
technology infrastructure with departmental business needs and requirements.

The mission of IS department is to connect employees within the City government and to connect residents to their
government. The department strives to promote the
effectiveness and efficiency of government and build stronger connections through reliable and secure infrastructure and applications, responsive service delivery, and greater
transparency of information.

Responsibility
The IS department provides the organizational support
necessary to:
 Maintain the computer, network, and phone system.
 Build a strong, secure internal network.
 Provide proactive infrastructure planning,
replacement, and upgrading.
 Provide high‐level technical problem solving and
troubleshooting.
2022/2023 Operating Budget | City of Madera 285
Information Services Department
 Provide digital resource management and security of
those resources.
 Ensure that everyone has the technical resources
they need to do their job effectively.
 Provide clear and concise information to the
community, via public applications and customer
portals.

Hardware maintained by IS:
 13 Server Rooms
 85 Servers/Virtual Servers
 35 Network Switches
 14 Phone Switches
 27 Battery Backups
 Five Firewalls
 Three Routers
 200 Mobile Devices
 300 Workstations\Tablets
 Two Large Data Storage Clusters
 250 Desk phones
 30 Access Points
 80 Security Cameras
Software maintained by IS:
 Munis enterprise resource planning software
 Microsoft users accounts
 Office 365 accounts
 Adobe PDF enterprise software
 Zoom video communication
 GIS mapping software
 AutoCAD and Engineering software
 System backups
 Virus protection
 Public safety software support
 Network monitoring software
 Multiple department‐specific applications
KeyAccomplishments
Overview of accomplishments in FY 2021/22:
 Designed and implemented a hybrid virtual City
Council meeting system whereby participants can
participate both onsite and virtually along with
allowing public comment.
 Responded to COVID‐19 by deploying Microsoft
surface computer kits for home use. This included
dual monitors with video conferencing capability and
a docking station that will allowing staff to have full functionality at home and at work interchangeably.
 Started the transition of all possible City staff to a transient workforce whereby jobs can be completed
from remote locations if necessary and thereby
lessen the impact of a future evacuation crisis.
 Built and deployed additionalremote camera systems
for Police video monitoring that can be deployed at
almost any location.
 Refined configuration of a new network monitoring
system, critical network tools, and help desk software
systems to decrease response times for computer,
server, and network issues.
 Implemented Anti‐Phishing training for computer
users with periodic testing. This reduced the malware
exposure rate from approximately 20% to under 1%.
 Started the implementation of the Munis Customer
Self Service and Munis Incident Management Portal
City of Madera | 2022/2023 Operating Budget 286
to allow the public to interact directly with City
departments to pay bills, report issues such as animal
control complaints or potholes, and many more
features.
 Started the implementation of installing security
cameras for Engineering, the Airport, Public Works,
and City Hall.
 Replaced the aging Munis cluster hardware with a
new improved cluster model and used the old
hardware for redundant off‐site backups.
 Virtualized four of the City's five Domain Controllers and reduce the amount of hardware required to save
upgrade costs.
 Replaced Servers for aging hardware in Public Works,
Parks, and the Police Department.
 Added additional software tools for Planning and
Engineering to increase staff effectiveness and make
remote work more seamless.
 Implemented additional network security measures,
including increasing storage backup storage
protection, additional firewall monitoring, and
reducing network intrusion exposure.
 Supported City departments in all aspects of their
technology needs in a timely and effective manner.

Goals & Performance Measures
The following IS Department strategic projects are the main goals for this year (FY 2022/23). They either enable better service delivery citywide, mitigate a potentially critical issue, or create the potential for significant citywide savings.

Information Services plans to achieve the following:
 Finalize the implementation of the Munis Customer
Self Service and MunisIncident Management to allow
the public to interact directly with City departments
to pay bills, report issues such as animal control
complaints, potholes, and many more features.
 Finalize the implementation of installing security
cameras for Engineering, the Airport, Public Works,
and City Hall.
 Upgrade Munis to the latest available software
version via their product roadmap, work through any
issues, and maintain a current patching schedule
going forward.
 Finalize the implementation of a geographic
information system server for use with the Munis ERP
programs and enable staff to maximize the use of the
field worker apps that are part of the new ERP
software.
 Implement A.I. Intrusion detection security software
to for increased protection from cyberattacks.
 Finalize the transition of all possible City staff to a transient workforce whereby jobs can be completed
from remote locations if necessary and thereby
lessen the impact of a future evacuation crisis.
 Protect the Wastewater and Water department
servers with hardware firewalls for increased
security, along with allowing remote view access.
 Explore better securing city buildings with physical
keycard access at City Hall.
 Server replacements for aging hardware in Public
Works and the Police Department.
 Partial replacement of the aging phone system to a
new system the is more computer integrated and will
provide better offsite connectivity.
 Continue to add additional security cameras at Public Works, and other City facilities.
 Research and implement the best practicesrelated to
information services and innovation in both software
and hardware.
 Recommend new technology that will help support
the City’s service delivery and communication with
the public.
 Continue to support City departments with all aspects of their technology needs in a timely and effective
manner.
2022/2023 Operating Budget | City of Madera 287
Department Fund Summary
The Information Services Department is responsible for two distinct budgets:

Computer Operations and Maintenance
The Computer Operations and Maintenance budget provide
for servicing and maintenance of all technological equipment owned by the City. All City departments are supported by minimizing costs, maximizing uptime, the regular refreshing of equipment, updating ofsoftware, and the use ofsupport tools.

Computer and Equipment Replacement
The Information Systems Computer and Equipment
Replacement budget is a fully‐funded internal service fund. All current Information Services equipment has been inventoried, assigned a replacement value, and assigned a replacement lifecycle. This will ensure that costs are allocated to departments correctly and that all IS assets will be funded and regularly replaced. A replacement fund is maintained to ensure funds are available when needed. Pro‐rated annual contributions are made by the departments to this fund based on capital cost and expected life of the equipment.

Methods of Maximizing City Funds
With the constantly changing nature of technology, it is imperative that the department focuses not only on new
technology but on maximizing the actual return of value for expenditures as the technology is implemented.

Information Services are applying the following methods for maximizing value in the 2022/23 FY:
 Repurposing old servers for non‐critical applications. (Approximate savings of $50,000)
 Refreshing and repurposing desktops for computer
labs and low‐use computers. (Approximate savings of
$30,000)
 In‐house design and buildout of remote camera
solution. (Approximate savings of $30,000)
 General In‐house design, installation, repair, and
upgrades (Approximate savings of $20,000 ‐ $30,000)
 Self‐warranties on serviceable and non‐critical
equipment (Approximate savings of $35,000)
 Reusing the Storage Area Network for fast off‐site
backups (Approximate savings of $50,000)
 Competitive bidding and individualized quotes
(Approximate savings of $100,000 ‐150,000)
 Routine preventative maintenance (Savings are
undeterminable)
 Preventative user phishing training, timely security
patches, A.I. Virus Protection, and Firewall
configuration updating. (Savings are undeterminable
and substantial)
 Timing purchases to stock availability and anticipated market fluctuations. (Approximate savings of
$25,000)
 Designed and implementing a hybrid virtual City
Council meeting system for a fraction of the cost that
other cities are spending for the same functionality.
(Approximate savings of $235,000)
Department Staffing & Structure
The Information Services Manager is a department head level position and reports directly to the City Manager. All other members of the Information Services Department report
directly to the Information Services Manager. The other positions include two Network Administrators and two
Network Technicians.

City of Madera | 2022/2023 Operating Budget 288
(30720000)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2018/19 2019/20 2020/21 2020/21 2020/21 2021/22
40-Interfund Charges
4350-Interfund Chg Computer Replace 1,294,129 1,312,910 1,294,129 1,281,605 1,294,129 1,312,910 Total 40-Interfund Charges $1,294,129 $1,312,910 $1,294,129 $1,281,605 $1,294,129 $1,312,910 49-Transfers In
4355-Transfer-In - - - 650,000 - -
Total 49-Transfers In $0 $0 $0 $650,000 $0 $0
Total Revenues $1,294,129 $1,312,910 $1,294,129 $1,931,605 $1,294,129 $1,312,910 50-Salaries & Benefits
5000-Salaries / Full-Time 371,591 348,122 336,450 335,639 336,450 326,514 5005-Salaries / Part-time - 12,702 - - - 13,084
5100-Salaries / Overtime 2,296 7,577 7,000 2,654 7,000 5,000 5105-Salaries - Leave Payout 9,869 8,705 4,325 277 4,325 4,441 5200-Salaries - Auto & Expense Allo 1,330 891 900 866 900 900 5300-Public Employees Retirement Sy 103,901 42,396 42,440 44,596 42,440 41,907 5302-Long Term Disability Insurance - 32 1,136 1,107 1,136 1,061 5303-Life Insurance Premiums - 7 313 305 313 291
5304-Workers Compensation Insurance 38,713 37,259 31,650 34,636 31,650 29,835 5305-Medicare Tax- Employer's Share 5,804 5,649 5,230 5,103 5,230 4,998 5306-Unfunded Accrued Liability - 67,787 75,374 81,417 75,374 88,598 5307-Deferred Comp/Part-Time - 458 - - - 472
5308-Deferred Compensation/Full-tim 11,229 9,111 8,444 9,119 8,444 8,655 5309-Unemployment Insurance 1,050 1,103 840 744 840 700 5310-Section 125 Benefit Allow. 75,402 80,069 73,356 71,465 73,356 69,579 6779-Pension Expense-GASB 68 103,144 40,942 103,144 - 103,144 - Total 50-Salaries & Benefits $725,952 $674,825 $690,602 $587,928 $690,602 $596,035 53-Materials & Services
6402-Telephone & Fax Charges 16,635 8,088 8,500 9,373 8,718 8,500 6416-Office Supplies/Expendable 635 983 750 65 750 750
6420-Mileage Reimbursements - - 350 - 350 -
6425-Vehicle Fuel, Supplies & Maint 9 89 200 96 200 -
6440-Contracted Services 233,893 214,365 239,750 214,064 239,750 214,400 6530-Conference/Training/Ed 4,650 4,954 9,000 6,125 9,000 5,250 6532-Maintenance/Other Supplies - 10,622 2,000 595 2,000 2,176 Total 53-Materials & Services $256,624 $241,245 $260,550 $230,318 $260,768 $231,076 54-Interfund Charges
6900-Interfund Chg Facility Maint. 13,972 14,510 13,972 13,972 13,972 14,510 6902-Interfund Chg Central Supply - 43 - - - 43
6904-Interfund Chg Admin OH 64,485 64,485 64,485 59,873 64,485 64,485 6907-Interfund Chg Vehicle Replace 1,400 1,400 1,400 1,400 1,400 1,867 6908-Interfund Chg Vehicle Maint. 2,033 1,888 2,033 2,033 2,033 1,964 6918-Interfund Chg Comp Maint 21,297 21,681 21,297 21,297 21,297 21,681 6920-Interfund Chg Computer Replace 6,709 6,709 6,709 6,709 6,709 6,709 6923-Interfund Chg Software 1,433 2,640 1,433 1,124 1,433 2,640 6924-Interfund Chg Motor Rental 1,685 - 1,685 1,685 1,685 132 Total 54-Interfund Charges $113,014 $113,356 $113,014 $108,093 $113,014 $114,031 60-Capital Outlay
6602-Capitalized Asset Contra Accou (21,615) (102,458) - - - - 7000-Vehicles and Equipment 226,568 206,736 256,073 249,751 325,644 232,000 7025-Software Cost 58,520 104,908 67,850 65,367 72,296 81,600 Total 60-Capital Outlay $263,473 $211,270 $323,923 $306,046 $397,940 $313,600 61-Depreciation
6600-Depreciation / Replacement 61,533 76,313 61,533 - 61,533 - Total 61-Depreciation $61,533 $76,313 $61,533 $0 $61,533 $0 2022/2023 Operating Budget | City of Madera 289
Computer Acquisition/Maint.
(30720000)
Actual Actual Budgeted 11Mo Actual Projection Budgeted
2018/19 2019/20 2020/21 2020/21 2020/21 2021/22
63-Transfer Out
8220-Transfers Out - Insurance Rese 9,899 - 9,899 8,249 9,899 10,097 Total 63-Transfer Out $9,899 $0 $9,899 $8,249 $9,899 $10,097 Total Expenses $1,430,495 $1,317,009 $1,459,521 $1,240,634 $1,533,756 $1,264,839 Total 30720000-Computer Acquisition/Maint.

Net Surplus/(Deficit)
($136,366) ($4,099) ($165,392) $690,971 ($239,627) $48,071 City of Madera | 2022/2023 Operating Budget 290
Computer Acquisition/Maintenance
CITY
DEBT
Debt Service
The City Council established a Debt Management Policy on October 18, 2017 by adopting Resolution 17‐163. The Debt Policy provides guidance in the issuance and management of debt and compliance with Government Code (GC) 8855(i).   Consistent with the requirements of GC 8855(i), the policy includes the purpose of the debt, type of debt that may be issued, relation of the debt to the capital improvement plan (if applicable), policy goals and internal control procedures to ensure that the proceeds of the debt issuance will be directed to the intended use.

The policy provides guidance for maintaining sound financial position while designing the debt issuance. The goals of the policy include ensuring flexibility in response to future service demands, changing revenue streams, fluctuations in operating expenses and meeting capital improvement objectives. Long‐term debt may be issued to finance or refinance the construction, acquisition, and rehabilitation of capital improvements, equipment, and land. All debt must be approved by the City Council. Short‐term debt may be issued for operational cash flow or short‐lived assets. The issuance of debt must not constitute an unreasonable burden to taxpayers, ratepayers or constituents.

A summary of the City’s debt service obligations due during the fiscal year 2023 and included in this budget is presented Schedule A below. A detailed discussion of each of the related debt obligations are presented in the City’s audited Annual Comprehensive Financial Report. A copy can be viewed online at the city website. A hard copy is available at the City Clerk’s office in City Hall.

Summary of CityDebt Service For Fiscal Year 2023 (ScheduleA) Fund Issuance Principal Interest Total
General Fund 2019 Solar Energy Lease $810,000 $505,220 $1,315,220 General Fund 2018 Police Facility Loan $114,400 $10,648 $125,048 General Fund 2019 LRBs (Fire Station) $145,000 $162,600 $307,600 Total General $1,069,400 $678,468 $1,747,868
Water
Enterprise
2015 Water/Wastewater
Refunding Revenue Bonds
$ 85,000 $57,905 $142,905
Water
Enterprise
2019 Water Refunding
Revenue Bonds
$435,546 $203,439 $638,985
Total Water $520,546 $261,344 $781,890
Sewer
Enterprise
2021 BBVA Loan $379,000 $142,443 $521,443
Sewer
Enterprise
2015 Water/Wastewater
Refunding Revenue Bonds
$1,210,000 $801,605 $2,011,605
Total Sewer $1,589,000 $944,048 $2,533,048
City of Madera | 2022/2023 Operating Budget 292
Airport
Enterprise
2007 Hangar Loan $27,180 $1,300 $28,480
Golf Course
Enterprise
2018 Commercial Loan $316,100 $12,744 $328,844
Total Debt
Service
$3,522,227 $1,897,904 $5,420,130
2022/2023 Operating Budget | City of Madera 293

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City of Madera | 2022/2023 Operating Budget 294

CAPITAL FUNDS &

PROJECTS
Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
Street Road CAP Org List 2019/20 2020/21 2021/22 2022/23 Change Chg Total 70000000-Roads/Streets Capital Project 1,119,222 1,003,500 - - #.0% #.0% 70104300-General Capital Projects 5,514,585 9,366,296 6,159,333 1,315,220 (4,844,113) -78.6% 100.0% Total Street Road CAP 6,633,807 10,369,796 6,159,333 1,315,220 (4,844,113) -78.6% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
Capital Assets Org List 2019/20 2020/21 2021/22 2022/23 Change Chg Total 70500000-Water Capital Projects 6,829 28,308 - - #.0% #.0% 71000000-Sewer Capital Projects 32,113 5,405 - - #.0% #.0% Total Capital Assets 38,942 33,713 - - #.0% 0%
Total $6,672,749 $10,403,509 $6,159,333 $1,315,220 ($4,844,113) -78.6% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
70000000-Roads/Streets Capital
Project Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
60-Capital Outlay 1,119,222 1,003,500 - - #.0% #Error
Total 70000000-Roads/Streets Capital
Project-70000000
1,119,222 1,003,500 - - #.0% #Error
Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
70104300-General Capital Projects
Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
58-Special Payments 310,525 538,266 1,315,353 1,315,220 (133) .0% 100.0% 60-Capital Outlay 5,204,060 8,828,030 4,843,980 - (4,843,980) -100.0% .0% Total 70104300-General Capital Projects701043005,514,585 9,366,296 6,159,333 1,315,220 (4,844,113) -78.6% 100% Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
70500000-Water Capital Projects
Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
60-Capital Outlay 6,829 28,308 - - #.0% #Error
Total 70500000-Water Capital Projects705000006,829 28,308 - - #.0% #Error Change from 2022/23
Actual Actual Budgeted Budgeted Dollar Pct % of
71000000-Sewer Capital Projects
Category Expenditures
2019/20 2020/21 2021/22 2022/23 Change Chg Total
60-Capital Outlay 32,113 5,405 - - #.0% #Error
Total 71000000-Sewer Capital Projects7100000032,113 5,405 - - #.0% #Error City of Madera | 2022/2023 Operating Budget 296
Capital Improvement Program
City of Madera, California

PROJECTS BY DEPARTMENT
'22/'23 thru '26/'27
Department Project # '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total Airport
AIP-0028 T-Hangar Development Phase 1 AIP-0028 0 0
AIP-0029 Tee Hangar Development Const-II AIP-0029 0 0 0 0 0 0 AIP-0031 Apron & Taxiway Drainage AIP-0031 1,087,000 1,087,000 AIP-0034 Commercial Hangar Develp Extend-III AIP-0034 0 0 AIP-0040 RUNWAY 12-30 MILL AND FILL AIP-0040 297,000 3,213,000 3,510,000 AIP-0042 Taxiway Mill & Fill AIP-0042 297,000 297,000
AIP-0043 Airport Layout Plan AIP-0043 125,000 125,000
Airport Layout Plan Narrative AIP-0045 110,000 110,000
Airport Total 1,087,000 594,000 3,213,000 125,000 110,000 5,129,000 Community Development
CD-00001 City Hall Relocation & Expansion CD-00001 500,000 500,000 Community Development Total 500,000 500,000
Engineering
SD-000998 SE Quad Storm Drain Improvements SD-000998 17,500,000 17,500,000 SD-000997 NW Quad Storm Drain Improvement SD-000997 7,400,000 7,400,000 SD-00017 G St Storm Drain Improvements SD-00017 118,410 51,590 1,361,500 1,531,500 S-000999 Reimbursements - Sewer Construction S-000999 100,000 100,000 S-000998 Northwest Quad Sewer Improvement S-000998 352,000 352,000 S-000997 Northeast Quad Sewer Improvement S-000997 208,602 208,602 S-000996 Southeast Quad Sewer Improvement S-000996 455,000 455,000 S-000995 Road 28 Sewer Loan Repayment S-000995 4,000 4,000 4,000 4,000 311,676 327,676 S-000012 Schnoor Ave Trunk Sewer Rehab S-000012 80,000 525,000 605,000 SD-13-PX Retention Basin Land Acquisition SD-13-PX 70,000 40,000 40,000 40,000 190,000 R-000094 Sidewalk Improvements Var Locations R-000094 1,477,500 1,294,000 2,771,500 SS-00008 2018 Sewer Manhole Project SS-00008 150,000 150,000 R-000093 Washington School Sidewalks CMAQ R-000093 376,500 376,500 R-000095 Downtown Main Street Plan R-000095 98,600 98,600 SS-00010 Airport Lift Station Pumps Replacement SS-00010 180,000 180,000 S-STDY-2 Sewer Asset Mgmt Software S-STDY-2 75,000 75,000 S-STDY-1 Sewer System Assess/Rehab S-STDY-1 140,563 140,563 SS-00015 SEWER LIFT STATION R&R SS-00015 170,000 170,000 SS-00014 Avenue 13 Sewer Trunk Main Rehabilitation SS-00014 5,810,000 10,000 10,000 10,000 3,350,000 9,190,000 SS-00013 Pecan Ave Parallel Sewer Main SS-00013 1,351,061 1,351,061 SS-00006 Fairgrounds Liftstation-VFD SS-00006 630,000 630,000 SS-00011 Mainberry Sewer - Howard to Sunset SS-00011 450,000 450,000 SD-14-P11 Granada Dr/Ave 12.5 Retention Basin SD-14-P11 100,000 100,000 SS-00009 2018 Sewer Repairs SS-00009 1,245,000 1,245,000 R-000072 Ave 17/Sharon Blvd Improvements R-000072 5,310,910 5,310,910 SS-00007 Airport Lift Station Force Main Study SS-00007 24,000 24,000 R-000087 Almond/Pine/Stadium Traffic Study R-000087 120,000 120,000 SS-00000 Engineering Support for Sewer Projects SS-00000 29,125 28,500 28,500 28,500 28,500 143,125 SD-15-P7 Ellis St/Krohn St Retention Basin SD-15-P7 100,000 100,000 Capital Improvement Plan - FINAL FY22/23 Page 1 Thursday, August 11, 2022 Department Project # '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total SS-00012 Doubletree Sewer - Westberry to Liberty SS-00012 322,875 322,875 R-000037 Raymond Rd Shoulder-n/o Cleveland R-000037 88,827 262,300 351,127 ALY-0001 Torres Way Alley Paving ALY-0001 219,230 219,230 ALY-0003 2021 CMAQ Alley Paving Project ALY-0003 677,950 677,950 B-000002 Westberry Bridge Construction B-000002 1,250,000 11,500 200,000 1,461,500 B-000004 BPMP Rehab/Repair of 3 Bridges B-000004 230,000 230,000 B-000005 Granada Pedestrian Bridge B-000005 245,000 185,000 2,070,000 2,500,000 CD-00002 Engineering Front Counter ADA Upgrades CD-00002 25,000 25,000 ENG A Federal/State-Local Match ENG A 0 80,000 80,000 80,000 80,000 320,000 ENG F CIP Engineering ENG F 559,000 576,000 593,000 611,000 629,000 2,968,000 ENG-000C Traffic Warrants ENG-000C 25,000 25,000 25,000 25,000 25,000 125,000 ENG-000G Micro-Paver Distress Survey ENG-000G 100,000 100,000 MUP-UDII Master Utility Plan Update, II MUP-UDII 1,050,000 1,050,000 R-000010 Olive Ave Widening-Gateway to Knox R-000010 7,088,000 7,088,000 R-000080 RMRA Seals/Overlays 2022-23 R-000080 2,100,000 2,100,000 R-000032 UPPR Crossing - Street Approach R-000032 80,000 80,000 80,000 80,000 80,000 400,000 R-000084 Pedestrian Facilities, Various Locations R-000084 12,935 12,935 R-000041 Concrete Projects - Share Program R-000041 20,000 20,000 20,000 20,000 20,000 100,000 R-000046 Lake St Widening-Fourth to Cleveland R-000046 400,000 400,000 7,200,000 8,000,000 R-000050 Pine St Reconstr-Howard to Fourth St R-000050 40,000 10,000 540,000 590,000 R-000054 Cleveland Ave Widen-Schnoor to SR99 R-000054 360,000 4,000,000 4,360,000 R-000057 Lake-Fourth-Central Intersection R-000057 1,177,000 15,500 1,192,500 R-000058 Schnoor Ave Sidewalk-Sunset to River R-000058 65,000 228,000 293,000 R-000060 Storey Rd Shoulder Paving R-000060 305,750 4,500 310,250 R-000064 ADA Walkability Sidewalks Program R-000064 80,000 80,000 80,000 80,000 80,000 400,000 R-000067 Pecan Ave Shoulder Paving R-000067 131,156 530,900 662,056 TS-00023 HOPYQ Intersection Traffic Signals TS-00023 141,500 141,500 R-000079 RMRA Seals/Overlays 2021-22 R-000079 2,350,000 2,350,000 R-000081 2022-23 City Streets 3R & ADA Project R-000081 1,353,000 1,353,000 R-000082 Almond Ave Extension - Pine to Stadium R-000082 345,000 200,000 6,100,000 6,645,000 R-000031 Contingency / Project Administration R-000031 179,250 183,000 188,000 194,000 200,000 944,250 W-PS-001 Ave 17 & Lake Pump Station/Tank W-PS-001 462,000 6,270,000 6,732,000 W-000038 Well 27 Rehabilitation W-000038 30,000 289,107 319,107 W-000039 2022 Year 2 Pipeline Replacements W-000039 1,100,000 1,100,000 W-000040 2021 Year 1 Pipeline Replacements W-000040 725,000 725,000 W-GW-001 Water Well 37-Install Pump W-GW-001 1,700,000 1,700,000 W-GW-0024 Sharon Blvd. S/O Ave 17 - Well W-GW-0024 1,000,000 1,000,000 W-000037 Northeast Water Transmission Main W-000037 430,000 3,025,200 3,455,200 W-PNE-04 Lake St Water Main-Ellis to Ave 17 W-PNE-04 85,000 615,000 700,000 W-000041 2021 Leak Detection CIP W-000041 135,000 135,000 W-PSW-45 Almond Ave Water Main, Pine-Stadium W-PSW-45 88,000 188,000 276,000 W-STDY-2 Water System Condition Assess/Rehab W-STDY-2 296,000 296,000 W-STDY-3 Water Asset Mgmt Software W-STDY-3 150,000 150,000 W-T-0001 Water Storage Tank Installation W-T-0001 863,950 9,000,000 9,863,950 TS-00022 4th St Traffic Signal Interconnect TS-00022 13,300 13,300 S-VI-002 Sewer Main Video Inspection S-VI-002 695,000 150,000 150,000 150,000 150,000 1,295,000 W-GW-003 Water Well 36- SR145/Indigo W-GW-003 120,000 2,200,000 2,320,000 TS-00034 Granada Dr Pedestrian Improvements TS-00034 126,400 126,400 TS-00024 Cleveland/Granada Dr Traffic Signal TS-00024 583,000 583,000 W-GW-002 Water Well 35-Ellis w/o Chapin W-GW-002 2,500,000 2,500,000 TS-00032 D St/South St Traffic Signal TS-00032 483,000 483,000 W-000033 Residential AMR Water Meter Replacements W-000033 964,000 530,000 540,000 550,000 2,584,000 TS-00035 LAKE & SHERWOOD TRAFFIC SIGNAL TS-00035 50,000 500,000 550,000 W-000000 Engineering Support for Water Projects W-000000 29,125 28,500 28,500 28,500 28,500 143,125 W-000003 Water Main Upgrades - Locations 1-12 W-000003 950,000 950,000 W-000004 Water Main Upgrades - Locations 13-23 W-000004 1,515,000 1,515,000 W-000032 2018-19 New Water Meter Installations W-000032 1,167,000 1,167,000 Capital Improvement Plan - FINAL FY22/23 Page 2 Thursday, August 11, 2022 Department Project # '22/'23 '23/'24 '24/'25 '25/'26 '26/'27 Total TS-00030 Miscellaneous Traffic Safety Items TS-00030 20,000 20,000 20,000 20,000 20,000 100,000 W-000008 10th St-Water Main Upgrades W-000008 40,000 1,090,000 1,130,000 W-000009 Gateway-Riverside River Crossing W-000009 430,000 430,000 W-000026 Water Tower Demolition W-000026 512,296 512,296 W-000031 Manual Read Water Meter Replacements/AMR W-000031 1,100,000 335,000 335,000 335,000 365,000 2,470,000 W-000006 H St-Water Main Upgrades W-000006 40,000 450,000 490,000 Engineering Total 52,006,803 29,022,507 14,010,410 7,274,090 42,089,778 144,403,588 Fire Department
FD-00005 Fire station 57 Upgrades & Improvements FD-00005 42,000 100,000 142,000 FD-00004 Fire station 56 Upgrades & Improvements FD-00004 247,200 247,200 FD-00006 Fire station 58 Upgrades & Improvements FD-00006 75,000 75,000 150,000 Fire Department Total 364,200 175,000 539,200
Parks & Community Services
PK-00069 South/East Land Acquisition PK-00069 300,000 300,000 PK-00077 - FRANK BERGON & PAN AMERICAN PK-00077 25,000 25,000

IMPROVEMENT
PK-00075 Rotary Park Road Improvements PK-00075 55,000 55,000 PK-00074 Parkwood Park Rehabilitation PK-00074 100,000 100,000 PK-00073 McNally Park Rehabilitation PK-00073 609,307 609,307 PK-00072 Town & Country Park Rehabilitation PK-00072 0 0 0 0 0 PK-00071 Town & Country Connectivity Project PK-00071 684,820 684,820 PK-00070 Sunset Park Development PK-00070 250,000 300,000 550,000 PK-00076 FRESNO RIVER TRAIL CLEANUP PK-00076 832,350 832,350 PK-00067 OLIVE PARK PK-00067 267,000 1,723,000 1,990,000 PK-00065 Centennial Park Pool Complex Ammenities PK-00065 100,000 50,000 150,000 PK-00064 India Park PK-00064 91,913 91,913
PK-00058 FRT-Granada to MID, North Bank PK-00058 40,000 156,000 196,000 PK-00056 Bike/Ped Path, FRT-Cleveland Ave PK-00056 45,000 339,000 384,000 PK-00048 Tulare/Cleveland/Raymond Bike Path PK-00048 675 334,325 335,000 PK-00001 Ped/Bike Facilities PK-00001 39,000 39,000 39,000 40,000 50,000 207,000 PK-00068 North/West Land Acquisition PK-00068 300,000 300,000 PK-00013 Sunrise Rotary Sports Complex PK-00013 80,000 1,510,500 1,590,500 Parks & Community Services Total 3,135,065 4,301,825 79,000 835,000 50,000 8,400,890 Police Department
PD-00001 Police Station Parking Lot PD-00001 393,000 393,000 Police Department Total 393,000 393,000
Public Works
W-000022 Water Tower Recoating W-000022 690,000 690,000 WWTP20-01 WWTP WDR Permit Renewal Project WWTP20-01 250,000 250,000 WWTP-0011 Water Treatment Plant Capacity Increase WWTP-0011 0 200,000 3,560,000 2,340,000 6,100,000 WWTP-0010 Waste Discharge Permit WWTP-0010 0 0
W-000042 Chlorine Analyzers & Generators W-000042 175,000 175,000 175,000 175,000 700,000 W-000036 4th/Gateway Line and Valve W-000036 440,000 440,000 880,000 W-000029 Downtown Valve Replacement W-000029 340,000 340,000 RM-00001 Rtne Maint City Bridges Fresno RVR RM-00001 50,000 50,000 PW-2022: PUBLIC WORKS 2022 STREETS DEPT. PW-2022 2,690,000 2,715,000 2,740,000 2,740,000 2,740,000 13,625,000