Agenda packet — Madera City Council, February 15, 2023 (part 2 of 2)

RECONCILIATION OF OPERATING INCOME (LOSS) TO
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES:

Operating income (loss) $ (274,725) $ 10,630 $ (348,753) $ (612,848) Adjustments to reconcile operating income (loss) to net cash provided by (used in) operating activities:

Depreciation 424,873 297,675 - 722,548
Changes in operating assets and liabilities, and
deferred outflows and inflows of resources:

Accounts receivable, net 631,686 14,962 48,080 694,728
Intergovernmental receivable (529,807) (54,144) - (583,951) Lease receivable - 19,936 36,959 56,895
Prepaid items 251 - (1,231) (980)
Deferred outflows - OPEB related - - (3,335) (3,335)
Deferred outflows - pension related 62,393 - 19,483 81,876 Accounts payable 147,503 - 3,000 150,503
Accrued payroll 2,942 - 2,454 5,396
Deposits payable - - (10) (10)
Compensated absences 6,996 - 2,774 9,770
Aggregate net pension liability (306,029) (95,563) - (401,592) Total OPEB liability - - 17,658 17,658
Deferred inflows - lease related (19,954) - (43,419) (63,373) Deferred inflows - OPEB related - - 539 539
Deferred inflows - pension related 64,261 - 20,067 84,328 Total adjustments 505,069 14,944 250,987 771,000
Net cash provided by (used in) operating activities $ 230,344 $ 25,574 $ (97,766) $ 158,152 (Concluded)
For the Year Ended June 30, 2022
City of Madera
Combining Statement of Cash Flows (Continued)
Non-Major Enterprise Funds
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Internal Service Funds
Fleet Maintenance Fund - This fund is used to account for the accumulation and allocation of costs associated with the maintenance of the City's fleet of vehicles.

Facilities Maintenance Fund - This fund is used to account for the accumulation and allocation of costs associated with the maintenance of the City Hall building and other City buildings.

Technology Fund - This fund is used to account for the costs associated with automation maintenance of the City's various computers, servers and interdepartmental electronic communications. 167
Fleet Facilities
Maintenance Maintenance Technology Total
ASSETS
Current assets:

Cash and investments $ 2,494,258 $ 1,504,698 $ 856,693 $ 4,855,649 Accounts receivable, net 5,708 269 - 5,977
Prepaid items 27,329 32 101,966 129,327
Total current assets 2,527,295 1,504,999 958,659 4,990,953 Noncurrent assets:

Capital assets:

Non-depreciable 215,942 - - 215,942
Depreciable, net 3,617,459 4,947 204,969 3,827,375
Total capital assets 3,833,401 4,947 204,969 4,043,317
Total noncurrent assets 3,833,401 4,947 204,969 4,043,317 Total assets 6,360,696 1,509,946 1,163,628 9,034,270

DEFERRED OUTFLOW OF RESOURCES
Related to OPEB 20,012 26,682 13,341 60,035
Related to pensions 130,344 186,084 97,864 414,292
Total deferred outflow of resources 150,356 212,766 111,205 474,327

LIABILITIES
Current liabilities:

Accounts payable 83,838 103,563 83,401 270,802
Accrued payroll 9,362 24,777 11,523 45,662
Compensated absences - due within one year 22,281 68,486 21,041 111,808 Total current liabilities 115,481 196,826 115,965 428,272 Noncurrent liabilities:

Aggregate net pension liability 528,054 768,270 421,132 1,717,456 Total OPEB liability 105,950 141,266 70,633 317,849
Compensated absences - due in more than one year 27,258 33,870 34,787 95,915 Total noncurrent liabilities 661,262 943,406 526,552 2,131,220 Total liabilities 776,743 1,140,232 642,517 2,559,492

DEFERRED INFLOWS OF RESOURCES
Related to OPEB 3,233 4,310 2,155 9,698
Related to pensions 112,630 210,597 140,773 464,000
Total deferred inflows of resources 115,863 214,907 142,928 473,698

NET POSITION
Investment in capital assets 3,833,401 4,947 204,969 4,043,317 Unrestricted 1,785,045 362,626 284,419 2,432,090
Total net position $ 367,573 5,618,446 $ 489,388 $ 6,475,407 $ City of Madera
Combining Statement of Net Position
All Internal Service Funds
June 30, 2022
168
Fleet Facilities
Maintenance Maintenance Technology Total
OPERATING REVENUES:

Charges for services $ 1,880,207 $ 1,686,640 $ 1,309,287 $ 4,876,134 Miscellaneous revenue 225,375 - - 225,375
Total operating revenues 2,105,582 1,686,640 1,309,287 5,101,509 OPERATING EXPENSES:

Salaries and benefits 348,189 766,284 444,266 1,558,739 General and administrative 369,686 264,473 309,318 943,477 Supplies and miscellaneous 22,205 125,869 1,817 149,891 Parts and supplies - - 255,968 255,968
Utilities 1,231 331,001 7,701 339,933
Depreciation 574,969 1,263 90,639 666,871
Total operating expenses 1,316,280 1,488,890 1,109,709 3,914,879 OPERATING INCOME 789,302 197,750 199,578 1,186,630
TRANSFERS:

Transfers out (7,878) (15,553) (10,097) (33,528)
Total transfers (7,878) (15,553) (10,097) (33,528)
Changes in net position 781,424 182,197 189,481 1,153,102 NET POSITION:

Beginning of year 4,837,022 185,376 299,907 5,322,305
End of year $ 5,618,446 $ 367,573 $ 489,388 $ 6,475,407 City of Madera
Combining Statement of Revenues, Expenses, and Changes in Net Position All Internal Service Funds
For the Year Ended June 30, 2022
169
Fleet Facilities
Maintenance Maintenance Technology Total
CASH FLOWS FROM OPERATING ACTIVITIES:

Cash received from customers $ 1,979,941 $ 1,686,371 $ 1,309,287 $ 4,975,599 Cash payments to suppliers for goods and services (362,944) (663,792) (680,397) (1,707,133) Cash payments to employees for services (407,121) (963,002) (585,767) (1,955,890) Receipts from other operating activities 225,375 - - 225,375 Net cash provided by operating activities 1,435,251 59,577 43,123 1,537,951

CASH FLOWS FROM NONCAPITAL
FINANCING ACTIVITIES:

Transfers to other funds (7,878) (15,553) (10,097) (33,528) Net cash (used in)
noncapital financing activities (7,878) (15,553) (10,097) (33,528)

CASH FLOWS FROM CAPITAL AND
RELATED FINANCING ACTIVITIES:

Acquisition of capital assets (1,264,651) - (38,147) (1,302,798) Net cash (used in) capital and
related financing activities (1,264,651) - (38,147) (1,302,798) Net change in cash and cash equivalents 162,722 44,024 (5,121) 201,625 CASH AND CASH EQUIVALENTS:

Beginning of year 2,331,536 1,460,674 861,814 4,654,024 End of year $ 2,494,258 $ 1,504,698 $ 856,693 $ 4,855,649 (Continued)
City of Madera
Combining Statement of Cash Flows
All Internal Service Funds
For the Year Ended June 30, 2022
170
Fleet Facilities
Maintenance Maintenance Technology Total

RECONCILIATION OF OPERATING INCOME
TO NET CASH PROVIDED BY OPERATING ACTIVITIES:

Operating income $ 789,302 $ 197,750 $ 199,578 $ 1,186,630 Adjustments to reconcile operating income to net
cash provided by operating activities:

Depreciation 574,969 1,263 90,639 666,871
Changes in operating assets and liabilities, and
deferred outflows and inflows of resources:

Accounts receivable, net 99,734 (269) - 99,465
Prepaid items (27,297) 21 (64,223) (91,499)
Deferred outflows - OPEB related (20,012) (26,682) (13,341) (60,035) Deferred outflows -pension related 56,843 113,913 72,597 243,353 Accounts payable 57,475 57,530 (41,370) 73,635
Accrued payroll 3,733 9,427 2,569 15,729
Compensated absences 11,583 2,453 5,192 19,228
Aggregate net pension liability (278,807) (558,730) (356,077) (1,193,614) Total OPEB liability 105,950 141,266 70,633 317,849
Deferred inflows - OPEB related 3,233 4,310 2,155 9,698 Deferred inflows - pension related 58,545 117,325 74,771 250,641 Total adjustments 645,949 (138,173) (156,455) 351,321
Net cash provided by operating activities $ 1,435,251 $ 59,577 $ 43,123 $ 1,537,951 (Concluded)
All Internal Service Funds
For the Year Ended June 30, 2022
City of Madera
Combining Statement of Cash Flows (Continued)
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The Custodial Funds are used to account for assets held by the City in a custodial capacity for individuals, private organizations, other governments, and/or other funds. The City maintains the following custodial funds for the purposes indicated:

Custodial Funds
General Deposit Fund - This fund is used to account for all money held as deposits on behalf of others.

Community Facilities Districts - This fund is used to account for the collection of assessments from property owners and for the remittance of such assessments to bondholders as required by the Improvement Bond Act of 1915 and related California State statutes for the Community Facilities District No. 2006-1.
173
General Community
Deposit Facilities
Fund Districts Total
ASSETS
Cash and investments $ 1,747,081 $ 341,767 $ 2,088,848
Accounts receivable, net - (1,893) (1,893)
Prepaid items - 975 975
Restricted cash and investments with fiscal agents - 47,031 47,031 Total assets 1,747,081 387,880 2,134,961

LIABILITIES
Accounts payable $ 6,549 $ 2,820 $ 9,369
Total liabilities 6,549 2,820 9,369

NET POSITION
Restricted for:

Individuals, organizations, and other governments 1,740,532 385,060 2,125,592 Total net position $ 1,740,532 $ 385,060 $ 2,125,592
City of Madera
Combining Statement of Fiduciary Net Position
Custodial Funds
June 30, 2022
174
General Community
Deposit Facilities
Fund Districts Total
ADDITIONS:

Fee collections for other governments 1,785,508 $ - $ 1,785,508 $ Special assessments for other governments - 178,787 178,787 Investment income (loss) (44,976) (3,066) (48,042)
Total additions 1,740,532 175,721 1,916,253
DEDUCTIONS:

Administration - 7,772 7,772
Payments on conduit bonds - principal - 84,046 84,046
Payments on conduit bonds - interest - 84,114 84,114
Total deductions - 175,932 175,932
Changes in net position 1,740,532 (211) 1,740,321
NET POSITION:

Beginning of year - 385,271 385,271
End of year $ 1,740,532 $ 385,060 $ 2,125,592
City of Madera
Combining Statement of Changes in Fiduciary Net Position Custodial Funds
For the Year Ended June 30, 2022
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176

STATISTICAL SECTION
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CONTENTS PAGE
1 Net Position by Component 180
2 Changes in Net Position 182
3 Fund Balances of Governmental Funds 186
4 Changes in Fund Balances of Governmental Funds 188
5 Governmental Activities Tax Revenues by Source 191
6 Assessed Value of Taxable Property 192
7 Property Tax Levies and Collections 194
8 Direct and Overlapping Property Tax Rates 195
9 Top Ten Principal Property Taxpayers 196
10 Ratios of Outstanding Debt by Type 197
11 Ratios of General Bonded Debt Outstanding 198
12 Direct and Overlapping Governmental Activities Debt 199 13 Legal Debt Margin Information 200
14 Pledged Revenue Coverage 202
15 Demographic and Economic Statistics 204
16 Principal Employers 205
17 Full-Time Equivalent City Government Employees by Function/Program 207 18 Operating Indicators by Function/Program 208
19 Capital Asset Statistics by Function/Program 210
Sources: Unless otherwise noted, the information in these schedules is derived from the City's annual comprehensive financial reports for the relevant year

CITY OF MADERA - STATISTICAL SECTION
Operating Information - These schedules contain service and infrastructure data to help the reader understand how the information in the City's financial report relates to the services the City provides and the activities it performs.

Revenue Capacity - These schedules contain information to help the reader assess the City of Madera's most significant local revenue source, the property tax.

Debt Capacity - These schedules present information to help the reader assess the affordability of the City's current level of outstanding debt and the City's ability to issue additional debt in the future.

Demographic and Economic Information - These schedules offer demographic and economic indicators to help the reader understand the environment within which the City's financial activities take place.

Financial Trends - These schedules contain trend information to help the reader understand how the City of Madera's financial performance and well-being have changed over time.

This part of the City of Madera's annual comprehensive financial report presents detailed information as a context for understanding what the information in the financial statements, note disclosures, and required supplementary information says about the City's overall financial health.
179
2022 2021 2020 2019 2018
Governmental activities
Net investment in capital assets, $ 177,369,996 $ 178,947,614 $ 160,970,918 $ 172,189,172 $ 176,114,816 Restricted 44,524,605 46,349,016 55,679,367 44,311,906 37,033,179 Unrestricted 1,380,440 (9,774,183) (10,495,207) (12,968,431) (10,128,387) Total governmental activities net position $ 223,275,041 $ 215,522,447 $ 206,155,078 $ 203,532,647 $ 203,019,608 Business type activities
Net investment in capital assets $ 65,475,770 $ 65,967,085 $ 64,433,636 $ 61,048,060 $ 58,537,120 Restricted 1,794,447 963,474 1,166,101 4,940,553 1,125,151 Unrestricted 41,013,126 33,447,161 26,306,961 17,336,248 15,846,498 Total business type activities net position $ 108,283,343 $ 100,377,720 $ 91,906,698 $ 83,324,861 $ 75,508,769 Primary government
Net investment in capital assets $ 242,845,766 $ 244,914,699 $ 225,404,554 $ 233,237,232 $ 234,651,936 Restricted 46,319,052 47,312,490 56,845,468 49,252,459 38,158,330 Unrestricted 42,393,566 23,672,978 15,811,754 4,367,817 5,718,111 Total primary government net position $ 331,558,384 $ 315,900,167 $ 298,061,776 $ 286,857,508 $ 278,528,377 City of Madera
Schedule 1
Net Position by Component
Last Ten Fiscal Years (accrual basis of accounting)
Fiscal Years
180
2017 2016 2015 2014 2013
Governmental activities
Net investment in capital assets $ 178,119,000 $ 178,483,617 $ 182,403,676 $ 185,644,703 $ 182,862,086 Restricted 34,863,951 32,193,071 32,671,232 32,451,846 24,794,707 Unrestricted (9,560,807) (11,207,039) (14,435,936) 12,294,870 10,951,919 Total governmental activities net position $ 203,422,144 $ 199,469,649 $ 200,638,972 $ 230,391,419 $ 218,608,712 Business type activities
Net investment in capital assets $ 58,792,617 $ 57,639,498 $ 58,455,927 $ 60,056,090 $ 60,768,756 Restricted 1,076,451 - - - -
Unrestricted 13,966,875 17,152,594 15,542,964 19,739,870 19,386,182 Total business type activities net position $ 73,835,943 $ 74,792,092 $ 73,998,891 $ 79,795,960 $ 80,154,938 Primary government
Net investment in capital assets $ 236,911,617 $ 236,123,115 $ 240,859,603 $ 245,700,793 $ 243,630,842 Restricted 35,940,402 32,193,071 32,671,232 32,451,846 24,794,707 Unrestricted 4,406,068 5,945,555 1,107,028 32,034,740 30,338,101 Total primary government net position $ 277,258,087 $ 274,261,741 $ 274,637,863 $ 310,187,379 $ 298,763,650 City of Madera
Schedule 1
Net Position by Component (Continued)
Last Ten Fiscal Years (accrual basis of accounting)
Fiscal Years
181
2022 2021 2020 2019 2018
Expenses
Governmental activities:

General government $ 9,503,665 $ 9,700,357 $ 9,574,371 $ 9,703,723 $ 8,697,525 Public protection 21,670,917 18,826,073 20,182,145 18,983,486 18,425,675 Social services 1,061,114 133,639 422,270 330,498 346,863 Public ways and facilities 5,320,754 3,741,698 7,369,948 5,478,070 5,081,612 Culture and recreation 5,136,917 5,993,699 4,056,088 4,525,133 4,744,555 Community development 3,158,176 3,509,000 4,654,520 4,492,799 4,022,163 Interest on long-term debt 671,356 692,894 509,977 210,504 74,490 Total governmental activities expenses 46,522,899 42,597,360 46,769,319 43,724,213 41,392,883 Business type activities:

Water 7,317,498 7,427,430 8,295,137 7,654,315 9,262,549 Sewer 8,737,728 9,216,976 10,038,430 9,924,665 9,854,304 Solid waste 6,146,265 5,758,119 5,875,225 6,056,309 5,811,095 Drainage operations 929,265 943,353 1,110,864 1,149,676 887,698 Local transit 3,104,405 2,499,127 2,403,789 2,321,063 2,166,293 Golf course 85,044 94,635 103,861 120,763 199,012
Airport 883,402 787,373 801,043 842,652 1,163,134
Total business type activities expenses 27,203,607 26,727,013 28,628,349 28,069,443 29,344,085 Total primary government expenses $ 69,324,373 73,726,506 $ 75,397,668 $ 71,793,656 $ 70,736,968 $ Program Revenues
Governmental activities:

Program revenues:

General government 951,582 $ 1,174,107 $ 242,424 $ 6,223,401 $ 5,727,717 $ Public protection 1,583,277 1,906,334 2,492,680 1,498,740 1,268,539 Social services - - 42,549 45,159 87,568
Public ways and facilities 11,479,145 10,910,045 9,246,144 10,385,688 6,320,845 Community development 4,842,711 5,645,305 2,866,097 3,434,002 2,831,560 Culture and recreation 638,302 1,048,539 696,197 941,359 837,220 Total governmental activities program revenues 19,495,017 20,684,330 15,586,091 22,528,349 17,073,449 Business type activities:

Program revenues:

Water 13,727,980 13,538,219 12,414,215 12,323,836 11,932,955 Sewer 10,921,383 11,352,608 10,797,565 10,352,115 8,791,285 Solid waste 6,096,051 5,890,825 5,982,010 5,890,085 5,872,152 Drainage operations 1,510,375 1,070,277 869,502 938,423 692,227 Local transit 2,842,877 2,398,029 5,873,660 4,316,816 2,263,648 Golf course 74,712 78,053 101,734 95,889 100,469
Airport 442,548 617,608 581,739 579,745 1,038,032
Total business type activities program revenues 35,615,926 34,945,619 36,620,425 34,496,909 30,690,768 Total primary government program revenues $ 55,629,949 55,110,943 $ 52,206,516 $ 57,025,258 $ 47,764,217 $ Net (Expense)/Revenue
Governmental activities (27,027,882) $ (21,913,030) $ (31,183,228) $ (21,195,864) $ (24,319,434) $ Business type activities 8,412,319 8,218,606 7,992,076 6,427,466 1,346,683 Total primary government net expense $ (18,615,563) $ (13,694,424) $ (23,191,152) $ (14,768,398) $ (22,972,751) City of Madera
Schedule 2
Changes in Net Position
Last Ten Fiscal Years (accrual basis of accounting)
Fiscal Years
182
2017 2016 2015 2014 2013
Expenses
Governmental activities:

General government $ 7,692,256 $ 8,890,092 $ 11,483,880 $ 11,482,393 $ 11,946,360 Public protection 12,903,321 14,722,091 13,759,629 13,358,929 13,096,060 Social services 303,015 182,286 331,774 517,537 686,717 Public ways and facilities 4,607,237 6,852,731 3,695,605 3,766,236 2,940,005 Culture and recreation 4,421,827 4,451,155 4,335,983 3,814,936 3,749,071 Community development 3,029,515 5,249,438 5,812,948 5,478,644 5,639,070 Interest on long-term debt 110,856 280,037 258,764 269,845 291,000 Total governmental activities expenses 33,068,027 40,627,830 39,678,583 38,688,520 38,348,283 Business type activities:

Water 10,066,546 5,590,810 5,668,873 4,788,350 5,212,633 Sewer 8,758,885 8,476,744 7,573,475 7,318,263 7,281,744 Solid waste 6,305,944 4,936,291 4,675,782 4,326,840 5,524,217 Drainage operations 956,287 1,024,498 900,903 933,506 895,238 Local transit 2,184,533 2,051,814 1,996,563 1,827,194 1,792,905 Golf course 115,882 74,596 122,102 66,651 130,394
Airport 893,106 852,560 871,796 687,228 697,826
Total business type activities expenses 29,281,183 23,007,313 21,809,494 19,948,032 21,534,957 Total primary government expenses $ 63,635,143 62,349,210 $ 61,488,077 $ 58,636,552 $ 59,883,240 $ Program Revenues
Governmental activities:

Program revenues:

General government 5,526,628 $ 6,996,758 $ 8,763,455 $ 7,894,884 $ 8,555,784 $ Public protection 1,160,181 1,414,790 1,558,094 1,820,803 1,783,858 Social services 82,637 69,314 80,730 111,223 116,756
Public ways and facilities 7,164,876 7,865,237 7,432,036 14,609,971 10,477,637 Community development 3,085,754 3,833,881 5,481,186 9,596,690 7,308,357 Culture and recreation 934,173 1,529,999 996,481 836,826 606,757 Total governmental activities program revenues 17,954,249 21,709,979 24,311,982 34,870,397 28,849,149 Business type activities:

Program revenues:

Water 9,232,389 7,312,514 5,616,869 5,759,100 5,534,033 Sewer 8,108,977 7,469,167 6,474,652 6,275,667 5,875,561 Solid waste 5,889,675 5,695,241 5,697,468 5,550,361 6,493,343 Drainage operations 706,793 955,602 686,328 793,149 664,900 Local transit 2,297,400 2,811,840 1,870,304 2,191,542 2,259,213 Golf course 93,797 96,542 117,562 122,494 111,362
Airport 1,810,619 551,005 647,283 1,341,754 837,714
Total business type activities program revenues 28,139,650 24,891,911 21,110,466 22,034,067 21,776,126 Total primary government program revenues $ 46,601,890 46,093,899 $ 45,422,448 $ 56,904,464 $ 50,625,275 $ Net (Expense)/Revenue
Governmental activities (15,113,778) $ (18,917,851) $ (15,366,601) $ (3,818,123) $ (9,499,134) $ Business type activities (1,141,533) 1,884,598 (699,028) 2,086,035 241,169 Total primary government net expense $ (16,255,311) $ (17,033,253) $ (16,065,629) $ (1,732,088) $ (9,257,965) City of Madera
Schedule 2
Changes in Net Position (Continued)
Last Ten Fiscal Years (accrual basis of accounting)
Fiscal Years
183
2022 2021 2020 2019 2018
General Revenues and
Other Changes in Net Position
Governmental activities:

Taxes
Property taxes $ 12,134,288 $ 11,020,353 $ 11,045,364 $ 4,332,639 $ 3,824,185 Sales and use taxes 19,440,017 16,894,337 15,227,811 13,399,196 12,923,918 Franchises taxes 763,276 721,028 688,563 649,666 666,238 Other taxes 2,462,689 1,813,979 2,019,087 1,964,472 1,707,452 Investment income (loss) (1,475,300) (97,360) 1,247,564 1,910,967 265,581 Miscellaneous 934,376 317,971 1,205,394 829,050 1,147,727 Gain (loss) on sale of capital assets 35,469 - (42,920) 43,791 - Transfers 521,130 574,622 352,225 275,116 374,407
Special items - Transfers of assets - 2,062,571 - - -
Total governmental activities 34,780,476 31,280,399 33,805,659 23,404,897 20,909,508 Business type activities:

Property taxes 247,624 237,264 228,943 209,374 182,390
Investment income (loss) (913,654) 340,816 548,322 407,450 68,049 Miscellaneous 680,464 113,658 78,165 76,531 3,956
Gain (loss) on sale of capital assets 135,300 - 86,556 12,990 - Transfers (521,130) (574,622) (352,225) (275,116) (372,671) Total business type activities (506,696) 252,416 589,761 418,239 (105,286) Total primary government $ 31,532,815 34,273,780 $ 34,395,420 $ 23,823,136 $ 20,804,222 $ Change in Net Position
Governmental activities 7,752,594 $ 9,367,369 $ 2,622,431 $ 2,209,033 $ (3,409,926) $ Business type activities 7,905,623 8,471,022 8,581,837 6,845,705 1,241,397 Total primary government $ 17,838,391 15,658,217 $ 11,204,268 $ 9,054,738 $ (2,168,529) $ City of Madera
Fiscal Years
Schedule 2
Changes in Net Position (Continued)
Last Ten Fiscal Years (accrual basis of accounting)
184
2017 2016 2015 2014 2013
General Revenues and
Other Changes in Net Position
Governmental activities:

Taxes
Property taxes $ 4,040,067 $ 3,571,669 $ 2,837,432 $ 2,943,796 $ 2,757,456 Sales and use taxes 9,112,909 6,506,004 5,638,847 5,472,283 4,573,272 Transient occupancy taxes 649,415 678,438 612,474 591,116 584,160 Other taxes 1,694,786 2,172,574 2,035,238 1,821,326 1,899,648 Investment earnings 203,973 603,795 309,988 795,691 1,216,644 Miscellaneous 343,287 580,398 577,213 1,071,486 841,992 Gain (loss) on sale of capital assets 31,374 16,304 26,983 75,607 14,184 Transfers 172,913 1,718,751 1,065,193 2,538,648 1,305,047 Special items - Transfers of assets - - - - -
Total governmental activities 16,248,724 15,847,933 13,103,368 15,309,953 13,192,403 Business type activities:

Other taxes 171,878 58,333 70,353 61,049 98,923
Investment earnings 120,594 210,257 262,948 19,076 19,315 Miscellaneous 26,004 34,976 28,170 25,478 35,542
Gain (loss) on sale of capital assets 39,821 4,250 14,476 (11,968) (52,915) Transfers (172,913) (1,718,751) (1,065,193) (2,538,648) (1,305,047) Total business type activities 185,384 (1,410,935) (689,246) (2,445,013) (1,204,182) Total primary government $ 14,436,998 16,434,108 $ 12,414,122 $ 12,864,940 $ 11,988,221 $ Change in Net Position
Governmental activities 1,134,946 $ (3,069,918) $ (2,263,233) $ 11,491,830 $ 3,693,269 $ Business type activities (956,149) 473,663 (1,388,274) (358,978) (963,013) Total primary government $ 178,797 $ (2,596,255) $ (3,651,507) $ 11,132,852 $ 2,730,256 City of Madera
Fiscal Years
Schedule 2
Changes in Net Position (Continued)
Last Ten Fiscal Years (accrual basis of accounting)
185
2022 2021 2020 2019 2018
General fund
Nonspendable $ 149,510 $ 139,843 $ 249,637 $ 202,901 $ 601,522 Restricted - 401,700 - 4,934,403 -
Committed 10,903,504 11,194,964 10,292,405 10,483,246 11,574,005 Assigned 16,614,848 13,906,278 6,763,704 5,528,814 1,199,518 Unassigned 10,908,284 5,482,689 7,398,714 3,049,282 4,673,303 Total general fund 38,576,146 30,723,774 25,106,160 24,198,646 18,048,348 All other governmental funds
Nonspendable - 4,010 3,815 27 42
Restricted 43,876,531 45,692,871 55,277,667 39,377,503 35,986,212 Committed - - - - -
Assigned - - - - -
Unassigned (1,300,623) (1,460,591) (959,555) - -
Total all other governmental fund 42,575,908 44,236,290 54,321,927 39,377,530 35,986,254 TOTAL FUND BALANCES $ 81,152,054 $ 74,960,064 $ 79,428,087 $ 63,576,176 $ 54,034,602 Last Ten Fiscal Years (modified accrual basis of accounting) Fiscal Years
City of Madera
Schedule 3
Fund Balances of Governmental Funds
186
2017 2016 2015 2014 2013
General fund
Nonspendable $ 272,102 $ 368,959 $ 258,252 $ 282,184 $ 362,753 Restricted - 646,823 - 87,453 -
Committed - - - - -
Assigned 1,199,518 1,199,518 727,159 1,199,518 1,174,374 Unassigned 13,968,482 12,879,473 12,326,175 11,280,658 8,651,615 Total general fund 15,440,102 14,447,950 13,958,409 12,849,813 10,188,742 All other governmental funds
Nonspendable 8,547,157 - - - -
Restricted 33,857,600 23,974,874 32,277,375 32,615,786 25,059,067 Committed - - - -
Assigned - - - - -
Unassigned (231,803) - (221,039) 42,897 (148,056)
Total all other governmental fund 33,857,600 32,290,228 32,056,336 32,658,683 24,911,011 TOTAL FUND BALANCES $ 49,297,702 $ 46,738,178 $ 46,014,745 $ 45,508,496 $ 35,099,753 Last Ten Fiscal Years (modified accrual basis of accounting) Fiscal Years
City of Madera
Schedule 3
Fund Balances of Governmental Funds (Continued)
187
2022 2021 2020 2019 2018
Revenues
Taxes $ 4,971,690 $ 4,331,022 $ 4,613,254 $ 4,332,639 $ 3,825,921 Sales and use taxes 19,440,017 16,894,337 15,227,811 13,399,196 13,262,908 Other taxes 2,644,500 1,921,747 2,114,190 2,081,211 1,707,452 Use of money and property 323,569 (689,229) 1,378,494 2,078,944 392,428 Franchises 763,276 721,028 688,563 649,666 666,238
Licenses, permits and fees 1,174,652 1,555,955 1,106,424 1,322,830 1,049,103 Fines 436,032 452,319 494,823 591,298 588,584
Intergovernmental 17,976,535 17,641,730 13,620,058 16,380,444 11,781,034 Charges for services 4,995,341 5,118,683 4,091,909 3,322,989 3,457,257 Other revenue 1,212,449 578,896 1,235,377 1,048,977 924,918 Total revenues 52,925,263 49,539,286 44,570,903 45,208,194 37,655,843 Expenditures
General government 3,628,480 4,301,922 2,691,729 3,075,710 2,106,580 Public protection 20,383,663 19,854,358 18,393,027 17,196,886 16,932,579 Social services 45,991 131,881 198,360 192,633 309,121
Public ways and facilities 6,072,097 3,319,019 5,957,037 4,233,896 3,476,106 Community development 5,839,428 4,548,230 3,130,348 3,429,815 3,800,416 Culture and recreation 3,237,150 2,796,274 3,300,189 4,006,826 3,598,837 Capital outlay 6,955,986 18,538,217 13,834,273 6,802,125 2,519,381 Debt service:

Principal 1,034,200 401,700 559,403 633,222 1,452,775
Interest 709,092 730,344 351,820 52,341 75,660
Total expenditures 47,288,331 55,239,701 48,416,186 39,623,454 34,271,455 Culture and recreation
Excess of revenues over (under) expenditures 5,636,932 (5,700,415) (3,845,283) 5,584,740 3,384,388 Other financing sources (uses)
Proceeds from sale of property 513,267 400 679,580 46,518 41,691 Proceeds from issuance of long-term debt - 19,432,000 - 4,005,000 895,900 Premium on bond issuance - - 648,613 - -
Cost of issuance - (84,752) - (153,613) -
Transfers in 5,103,755 3,350,930 15,443,432 2,768,183 5,005,541 Transfers out (4,384,630) (2,796,272) (15,773,066) (2,992,087) (5,284,157) Total other financing sources (uses) 555,058 1,232,392 19,697,194 4,322,614 658,975 Net change in fund balances $ 6,191,990 $ (4,468,023) $ 15,851,911 $ 9,907,354 $ 4,043,363 Debt service as a percentage of non-capital
expenditures 4.3% 3.1% 2.6% 2.1% 4.8%
Last Ten Fiscal Years (modified accrual basis of accounting) Fiscal Years
City of Madera
Schedule 4
Changes in Fund Balances of Governmental Funds
188
2017 2016 2015 2014 2013
Revenues
Taxes $ 4,054,503 $ 3,115,740 $ 3,087,520 $ 2,869,599 $ 2,581,565 Sales and used taxes 8,741,373 6,506,004 5,638,847 5,539,847 4,505,707 Other taxes 1,698,487 2,141,433 2,041,961 1,842,002 1,872,250 Use of money and property 358,735 767,778 463,853 961,315 1,366,160 Franchises 649,415 678,438 612,474 591,116 584,160
Licenses, permits and fees 701,825 646,800 595,255 395,730 313,382 Fines 750,388 935,358 985,169 874,861 1,028,320
Intergovernmental 12,654,660 16,326,841 15,934,329 28,437,678 18,255,556 Charges for services 3,497,588 3,240,452 6,041,361 5,775,536 5,489,685 Other revenue 632,560 437,305 908,991 1,453,736 612,804 Total revenues 33,739,534 34,796,149 36,309,760 48,741,420 36,609,589 Expenditures
General government 2,959,739 1,796,055 5,123,445 4,797,564 4,844,346 Public protection 14,934,669 14,621,471 13,616,969 13,177,569 12,829,516 Social services 405,251 357,699 330,062 510,579 473,128 Public ways and facilities 3,101,070 3,834,908 2,532,178 3,012,275 2,673,089 Community development 3,392,870 3,831,163 3,425,208 2,814,466 2,724,788 Culture and recreation 3,106,938 5,219,577 5,380,767 4,681,217 5,044,076 Capital outlay 3,143,357 7,073,119 5,255,764 10,925,198 6,931,137 Debt service:

Principal 568,464 977,512 425,970 415,920 439,424
Interest 113,860 266,431 259,255 270,255 291,385
Total expenditures 31,000,827 38,703,326 36,349,618 40,605,043 36,250,889 Excess of revenues over (under) expenditures 2,738,707 (3,907,177) (39,858) 8,136,377 358,700 Other financing sources (uses)
Proceeds from sale of property 9,969 37,027 - - -
Proceeds from issuance of long-term debt - - - - -
Premium on bond issuance 1,540,065 - 157,755 - -
Cost of issuance - - - - -
Transfers in 7,289,955 4,504,230 5,557,426 6,338,959 5,044,924 Transfers out (6,109,973) (4,812,845) (5,111,740) (4,357,470) (3,787,978) Total other financing sources (uses) (271,588) 2,730,016 603,441 1,981,489 1,256,946 Net change in fund balances $ 2,467,119 $ (1,177,161) $ 563,583 $ 10,117,866 $ 1,615,646 Debt service as a percentage of non-capital
expenditures 2.4% 3.9% 2.2% 2.3% 2.5%
Last Ten Fiscal Years (modified accrual basis of accounting) Fiscal Years
City of Madera
Schedule 4
Changes in Fund Balances of Governmental Funds (Continued) 189
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190
Sources of Business Franchise Property Sales Transient Gas Tax Revenues Licenses Fees Tax 1 Tax 2 Occupancy Tax 3 TOTAL 2021-2022 566,564 $ 763,276 $ 4,971,690 $ 19,440,017 $ 1,149,939 $ 2,807,345 $ 29,698,831 $ 2020-2021 291,109 721,028 4,331,022 16,894,337 886,017 2,563,059 25,686,572 2019-2020 578,040 688,563 4,613,254 15,227,811 804,286 2,578,121 24,490,075 2018-2019 442,443 649,666 4,332,639 13,399,196 903,124 2,397,464 22,124,532 2017-2018 447,059 666,238 3,824,186 12,934,817 - 1,607,173 19,479,473 2016-2017 426,375 649,415 3,696,995 8,741,373 - 1,145,897 14,660,055 2015-2016 416,806 678,438 3,115,740 6,506,004 - 1,290,623 12,007,611 2014-2015 408,728 612,474 3,087,520 5,638,847 - - 9,747,569 2013-2014 392,946 591,116 2,869,599 5,539,847 - 4,007,477 13,400,985 2012-2013 401,462 584,160 2,581,565 4,505,707 - 4,679,304 12,752,198 NOTES:
1) Property tax amounts include state reimbursement of homeowners property tax relief and real property transfer tax.

Property tax for fiscal years 2012 and earlier included redevelopment tax increment. 2) The City passed "Measure T" allowing an additional increase of 0.50% in the local sales tax rate. This local measure became effective on April 1, 2007 and ends on March 31, 2027. In addition, the City passed "Measure K", an additional 0.50% sales tax increase specifically for public safety in November 2016 with no sunset date. 3) Increase in Gas Tax from FY 2010 onward was due to the "Fuel Tax Swap of 2010". This was the addition of Section 2103 fund allocation from a new motor vehicle excise tax that replace the allocation from Prop. 42 sales tax on gasoline.

Figures for fiscal years 2010 and earlier did not include the Prop. 42 revenue.

City of Madera
Schedule 5
Governmental Activities Tax Revenues by Source
Last Ten Fiscal Years (modified accrual basis of accounting) 191
CATEGORY 2022 2021 2020 2019 2018
Residential $ 2,496,189,868 $ 2,335,164,803 $ 2,201,293,176 $ 2,035,513,239 $ 1,917,149,489 Commercial 498,301,393 483,155,413 443,426,571 429,900,137 419,282,129 Industrial 169,861,323 174,322,830 178,171,356 179,040,074 172,661,353 Agriculture 14,056,096 13,017,642 13,457,474 12,920,915 5,840,462 Dry Farm 15,746,916 15,306,770 15,019,028 15,391,780 14,096,409 Government - 2,036,417 2,054,539 - 6,069
Institutional 1,603,250 1,920,464 1,282,549 1,674,829 2,113,776 Irrigated 1,697,771 1,680,888 1,635,256 1,603,053 1,598,326 Cross Reference 38,833,078 40,913,367 37,692,391 39,817,937 36,669,788 Vacant Land 207,422,925 196,572,803 183,027,173 219,593,087 175,896,575 SBE Non-Unitary 548,402 548,402 625,460 625,460 625,460 Unsecured 305,755,769 307,490,035 287,932,288 280,734,337 237,615,373 Unknown 643,408 638,191 628,316 1,236,714 4,352,697
TOTALS 3,750,660,199 3,572,768,025 3,366,245,577 3,218,051,562 2,987,907,906 Total Direct Rate 0.12699 0.13147 0.13198 0.13281 0.13369 NOTES:

City of Madera
Schedule 6
Assessed Value of Taxable Property
Last Ten Fiscal Years
Fiscal Years
In 1978 the voters of the State of California passed Proposition 13 which limited taxes to a total maximum rate of 1%, based upon the assessed value of the property being taxed. Each year, the assessed value of property may be increased by an "inflation factor" (limited to a maximum of 2%). With few exceptions, property is only reassessed as a result of new construction activity or at the time it is sold to a new owner. At that point, the property is reassessed based upon the added value of the construction or at the purchase price (market value) or economic value of the property sold. The assessed valuation data shown above represents the only data currently available with respect to the actual market value of taxable property and is subject to the limitations described above. * Beginning in 2013/14 the Total Direct Rate no longer includes revenue generated from the former redevelopment tax rate areas. For the purposes of this report, residual revenue is assumed to be distributed to the City in the same proportions as general fund revenue.

Exempt values are not included in Total
Source: HdL Coren Cone 192
CATEGORY 2017 2016 2015 2014* 2013
Residential $ 1,824,835,555 $ 1,739,590,175 $ 1,629,686,371 $ 1,518,325,305 $ 1,452,100,000 Commercial 403,687,826 386,226,705 376,032,631 366,862,480 367,484,877 Industrial 166,063,864 178,416,598 170,784,960 164,018,245 165,058,550 Agriculture 5,275,944 5,153,044 5,042,110 4,791,797 4,700,012 Dry Farm 13,830,501 11,764,375 12,516,645 12,649,078 10,825,312 Government 5,950 5,861 5,747 5,722 5,610
Institutional 1,295,250 1,558,852 1,348,373 1,242,996 1,178,843 Irrigated 1,566,070 1,541,526 1,510,496 1,502,446 1,465,896 Cross Reference 35,511,414 34,716,877 28,515,201 23,735,117 20,865,776 Vacant Land 166,553,864 155,926,515 153,947,112 158,636,497 159,890,090 SBE Non-Unitary 743,768 743,768 743,768 743,768 769,547 Unsecured 221,973,452 201,164,923 200,566,825 191,093,988 182,827,178 Unknown 4,025,707 3,939,930 3,939,713 3,540,012 3,313,737 TOTALS 2,845,369,165 2,720,749,149 2,584,639,952 2,447,147,451 2,370,485,428 Total Direct Rate 0.13243 0.13255 0.1328 0.13242 0.38898 NOTES:

City of Madera
Schedule 6
Assessed Value of Taxable Property (Continued)
Last Ten Fiscal Years
Fiscal Years
In 1978 the voters of the State of California passed Proposition 13 which limited taxes to a total maximum rate of 1%, based upon the assessed value of the property being taxed. Each year, the assessed value of property may be increased by an "inflation factor" (limited to a maximum of 2%). With few exceptions, property is only reassessed as a result of new construction activity or at the time it is sold to a new owner. At that point, the property is reassessed based upon the added value of the construction or at the purchase price (market value) or economic value of the property sold. The assessed valuation data shown above represents the only data currently available with respect to the actual market value of taxable property and is subject to the limitations described above. * Beginning in 2013/14 the Total Direct Rate no longer includes revenue generated from the former redevelopment tax rate areas. For the purposes of this report, residual revenue is assumed to be distributed to the City in the same proportions as general fund revenue.

Exempt values are not included in Total
Source: HdL Coren Cone 193
Fiscal Year Taxes Levied Collections
Ended for the Percentage in Subsequent Percentage
June 30 Fiscal Year Amount of Levy Years 1 Amount of Levy 2022 $ 3,804,550 $ 3,763,833 98.93% $ 5,281 $ 3,769,114 100.42% 2021 3,591,118 3,582,748 99.77% 3,582,748 - 100.42%
2020 3,409,931 3,394,991 99.56% 4,184 3,399,175 99.15%
2019 3,229,350 3,127,793 96.86% 23,314 3,151,107 97.58% 2018 3,128,370 3,093,867 98.90% 1,000 3,094,867 98.93%
2017 2,933,663 2,917,792 99.46% (10,357) 2,907,435 99.11% 2016 N/A N/A 0.00% - - 0.00%
2015 N/A N/A 0.00% - - 0.00%
2014 N/A N/A 0.00% - - 0.00%
2013 N/A N/A 0.00% - - 0.00%
NOTES:

N/A - Information not available
Fiscal Year of the Levy Total Collections to Date
1) Delinquent tax collections are recorded in the current levy year and the County does not give the detail as to the levy year for delinquent tax collections. Delinquent tax collections do not include interest and penalties.

City of Madera
Schedule 7
Property Tax Levies and Collections
Last Ten Fiscal Years
Collected within the
194
Fiscal Year
Ended June 30, City of Madera
Madera Unified
School District
State Center
Community
College County-wide Total
2022 0.0% 12.5% 1.8% 100.0% 114.3%
2021 0.0% 12.5% 1.8% 100.0% 114.3%
2020 0.0% 16.5% 2.6% 100.0% 119.1%
2019 0.0% 9.7% 2.3% 100.0% 112.0%
2018 0.0% 10.3% 2.6% 100.0% 112.9%
2017 0.0% 11.4% 0.8% 100.0% 112.2%
2016 0.0% 12.8% 0.8% 100.0% 113.6%
2015 0.0% 7.3% 0.9% 100.0% 108.2%
2014 0.0% 7.9% 1.0% 100.0% 108.8%
2013 0.0% 7.6% 0.9% 100.0% 108.5%
Note: The basis for the tax rates is $100 per assessed valuation. Only 1% of the value is taxed.

Source: Madera County Auditor-Controller Tax Rate Book
City of Madera
Schedule 8
Direct and Overlapping Property Tax Rates
Last Ten Fiscal Years
Source: HdL Coren Cone 195
Percentage of Percentage of
Taxable Total Taxable Taxable Total Taxable
Assessed Assessed Assessed Assessed
Taxpayer Rank Value Value Rank Value Value
John Hancock Life Insurance Co. 1 52,329,562 $ 1.40%
David L and Partrica R Berry 2 23,821,354 0.64% 1 24,568,289 1.01% Ready Roast Nut Company 3 21,921,187 0.58%
Sealed Air Corporation 4 19,972,553 0.53% 4 18,006,633 0.74% Newman Development Group of Madera 5 19,190,501 0.51% 3 18,796,917 0.77% Crossroads Madera 6 18,762,995 0.50%
The Almond Company 7 18,053,630 0.48%
OldCastle Precast Inc 8 17,572,821 0.47% 2 19,602,382 0.80% Loves Country Stores of CA 9 17,524,512 0.47%
Yosemite Point Partnership 10 15,218,286 0.41% 0.00%
Lowes HIW Inc 6 16,572,292 0.68%
Advanced Drainage System 5 17,373,795 0.71%
Berry & Berry, Inc. 9 14,930,981 0.61%
Yosemite Point Partnership 8 15,003,112 0.61%
Eurodrip USA, Inc. 7 16,194,585 0.66%
DMP Development Corp 10 12,767,200 0.52%
Top Ten Totals 224,367,401 $ 5.98% 173,816,186 $ 7.11%
CITY TOTALS $ 2,443,191,890 3,750,660,199 $
2021-2022 2012-2013
City of Madera
Schedule 9
Top Ten Principal Property Taxpayers
Fiscal Year 2022 and Ten Years Prior
Source: HdL Coren Cone 196
General Special Total Percentage of
Fiscal Obligation Redevelopment Assessment Loans Finance Primary Personal Per Year Bonds Bonds b Bonds Payable Purchase Government Income a Capita a 2022 $ 31,580,000 - $ - $ 414,200 $ 18,644,000 $ 50,638,200 $ 4.24% 769$ 2021 32,970,000 - 525,400 - 19,432,000 52,927,400 4.43% 804 2020 34,295,000 - 633,600 - 19,595,500 54,524,100 4.71% 824 2019 39,862,859 - 738,900 - 492,602 41,094,361 3.84% 628 2018 43,765,850 - 863,554 - 1,023,325 45,652,729 4.59% 687 2017 45,039,358 - 60,088 - 2,425,766 47,525,212 4.95% 718 2016 46,207,821 - 2,683,119 98,022 3,002,145 51,991,107 5.67% 787 2015 47,346,304 - 2,722,525 661,052 1,874,496 52,604,377 5.82% 803 2014 48,439,787 - 2,756,931 842,091 1,964,615 54,003,424 6.03% 857 2013 49,488,270 - 2,786,337 1,053,926 2,179,997 55,508,530 6.20% 881 NOTES:
a)
b) As of February 1, 2012 all redevelopment agencies in California ceased to exist per ABX1 26. The Madera Redevelopment Agencies' obligations were transferred to the Successor Agency.

City of Madera
Schedule 10
Ratios of Outstanding Debt by Type
Last Ten Fiscal Years

GOVERNMENTAL ACTIVITIES
See Schedule 13 Demographic and Economic Statistics for personal income and population data 197
Percentage
General Special of Taxable
Fiscal Obligation Redevelopment Assessment Assessed Per Year Bonds Bonds c Bonds Total Property Values a Capita b 2022 31,580,000 - - 31,580,000 0.84% 480 $
2021 - 32,970,000 - 32,970,000 0.92% 501 $
2020 34,295,000 - - 34,295,000 0.91% 518 $
2019 - 39,862,859 - 39,862,859 1.18% 609 $
2018 - 43,794,788 - 43,794,788 1.36% 659 $
2017 - 45,039,358 - 45,039,358 1.51% 680 $
2016 - 46,231,429 2,683,119 48,914,548 1.72% 740 $
2015 - 47,379,250 2,722,525 50,101,775 1.84% 765 $
2014 - 48,459,969 2,756,931 51,216,900 1.98% 813 $
2013 - 49,455,270 2,786,337 52,241,607 2.13% 829 $
NOTES:
a) Assessed Value and Actual Value of Taxable Property - provided by HdL, Coren & Cone provided data b) Demographic and Economic Statistics for personal income and population data - Schedule 13 c) As of February 1, 2012 all redevelopment agencies in California ceased to exist per ABX1 26. The Madera Redevelopment Agencies' obligations were transferred to the Successor Agency.

City of Madera
Schedule 11
Ratios of General Bonded Debt Outstanding
Last Ten Fiscal Years

GOVERNMENTAL ACTIVITIES
198
2021-22 Assessed Valuation: $3,750,660,199
Debt
Outstanding % City's Share of
OVERLAPPING TAX AND ASSESSMENT DEBT: 6/30/2022 Applicable 1 Debt as of 6/30/22 State Center Community College District $ 318,565,000 3.756% $ 11,965,301 Madera Unified School District 160,298,173 49.620% $ 79,539,953 City of Madera Community Facilities District No. 2006-1 2,157,060 100.000% $ 2,157,060 TOTAL OVERLAPPING TAX AND ASSESSMENT DEBT $ 93,662,314
DIRECT AND OVERLAPPING GENERAL FUND OBLIGATION DEBT:

Madera County General Fund Obligations 71,995,078 22.133% $ 15,934,671 Madera County Board of Education General Fund Obligations 20,097,040 22.133% 4,448,078 Madera Unified School District Certificates of Participation 85,080,000 49.620% 42,216,696 City of Madera General Fund Obligations 23,151,100 100.000% 23,151,100 TOTAL DIRECT AND OVERLAPPING GENERAL FUND OBLIGATION DEBT $ 85,750,545 OVERLAPPING TAX INCREMENT DEBT (Successor Agency): $ 98.851% 31,217,146 31,580,000 $ TOTAL DIRECT DEBT $ 23,151,100
TOTAL OVERLAPPING DEBT $ 187,478,905
COMBINED TOTAL DEBT $ 210,630,005
NOTES:
(1) Percentage of overlapping agency's assessed valuation located within boundaries of the city. (2) Excludes tax and revenue anticipation notes, enterprise revenue, mortgage revenue and non-bonded capital lease obligations.

City of Madera
Schedule 12
Direct and Overlapping Governmental Activities Debt
As of June 30, 2022
Source: MuniServices, LLC 199
Legal Debt Margin Calculation FY 2022 FY 2021 FY 2020 FY 2019 FY 2018 Assessed value $ 3,750,660,199 $ 3,750,525,788 $ 3,572,633,614 $ 3,366,111,166 $ 3,214,555,536 Debt limit (15% of assessed value) 562,599,030 562,578,868 535,895,042 504,916,675 482,183,330 Debt applicable to limit:

General obligation bonds - - - - -
Less: Amount set aside for repayment
of general
obligation debt - - - - -
Total net debt applicable to limit - - - - -
Legal Debt Margin 562,599,030 562,578,868 535,895,042 504,916,675 482,183,330 Total debt applicable to the limit as a
percentage of debt limit 0.00% 0.00% 0.00% 0.00% 0.00%
NOTES:

Last Ten Fiscal Years
Under State Finance Law, the City's outstanding general obligation debt should not exceed 15% of total assessed property value. By law, the general obligation debt subject to the limitation may be offset by amounts set aside for repaying general obligation bonds.

City of Madera
Schedule 13
Legal Debt Margin Information
200
Legal Debt Margin Calculation FY 2017 FY 2016 FY 2015 FY 2014 FY 2013 Assessed value $ 2,984,863,745 $ 2,843,541,362 $ 2,717,869,926 $ 2,580,951,334 $ 2,443,191,890 Debt limit (15% of assessed value) 447,729,562 426,531,204 407,680,489 387,142,700 366,478,784 Debt applicable to limit:

General obligation bonds - - - - -
Less: Amount set aside for repayment
of general
obligation debt - - - - -
Total net debt applicable to limit - - - - -
Legal Debt Margin 447,729,562 426,531,204 407,680,489 387,142,700 366,478,784 Total debt applicable to the limit as a
percentage of debt limit 0.00% 0.00% 0.00% 0.00% 0.00%
NOTES:

City of Madera
Schedule 13
Legal Debt Margin Information (Continued)
201
Net Revenue
Fiscal Gross Available for
Year Revenues Debt Service Principal Interest Coverage
2022 24,441,447 $ 12,898,231 $ 1,250,000 $ 905,760 $ 5.98 2021 23,085,235 11,537,418 1,200,000 950,160 5.37
2020 23,244,181 10,309,898 1,155,000 992,895 4.80
2019 21,434,207 6,380,941 1,120,000 1,034,335 2.96
2018 20,664,801 4,378,989 1,075,000 1,074,110 2.04
2017 17,181,561 1,139,743 1,040,000 1,112,590 0.53
2016 14,673,722 3,883,912 70,000 275,697 11.24
2015 - - - - -
2014 - - - - -
2013 - - - - -
Net Revenue
Fiscal Gross Available for
Year Revenues Debt Service Principal Interest Coverage
2022 13,465,525 $ 7,402,503 $ 418,148 $ 214,592 $ 11.70 2021 12,511,993 6,379,309 409,781 225,466 10.04
2020 12,428,666 6,697,361 374,080 40,336 16.16
2019 - - - - -
2018 - - - - -
2017 - - - - -
2016 - - - - -
2015 - - - - -
2014 - - - - -
2013 - - - - -
City of Madera
Schedule 14
Pledged Revenue Coverage
Last Ten Fiscal Years
Debt Service
Debt Service
2015 Water and Wastewater Revenue Bonds
2019 Water Refunding Bonds
202
Net Revenue
Fiscal Gross Available for
Year Revenues Debt Service Principal Interest Coverage
2022 10,792,230 $ 5,495,728 $ 372,000 $ 150,626 $ 10.52 2021 10,573,242 5,158,109 331,996 196,593 9.76
2020 10,823,426 4,645,738 322,295 206,439 8.79
2019 9,776,777 986,633 312,877 215,998 1.87
2018 8,788,389 266,204 303,735 225,278 0.50
2017 8,042,174 613,008 294,860 234,287 1.16
2016 7,407,933 788,484 286,244 243,032 1.49
2015 5,621,814 984,022 277,879 251,522 1.86
2014 6,199,330 491,670 269,760 259,764 0.93
2013 6,487,017 961,248 261,877 267,765 1.81
Special Net Revenue
Fiscal Assessment Available for
Year Collections Debt Service Principal Interest Coverage 2022 2,871,594 $ 2,621,594 $ 1,390,000 $ 1,461,510 $ 0.92 2021 3,375,855 3,056,710 1,325,000 1,516,309 1.08
2020 2,790,658 598,095 1,215,000 1,563,337 0.22
2019 3,343,667 2,227,379 1,215,000 1,777,468 0.74
2018 3,686,763 2,917,577 1,295,000 2,269,784 0.82
2017 3,879,515 2,780,354 1,250,000 2,323,983 0.78
2016 1,951,305 209,883 1,190,000 2,374,693 0.06
2015 6,218,663 5,727,877 1,140,000 2,427,021 1.61
2014 724,744 444,534 1,095,000 2,474,236 0.12
2013 4,877,524 2,730,101 1,055,000 2,516,502 0.76
Successor Agency 2018 Tax Allocation Bonds
Debt Service
City of Madera
Schedule 14
Pledged Revenue Coverage (Continued)
Last Ten Fiscal Years
Wastewater Loans Payable
Debt Service
203
Personal
Personal Per Capita School Unemployment
Year Population (1) Income Income (1) Enrollment Rate
2021 65,843 1,194,391 18,139 31,494 9.1%
2020 66,172 1,158,300 17,504 32,144 10.9%
2019 65,415 1,069,038 16,342 31,925 7.8%
2018 66,419 994,407 14,971 31,728 7.7%
2017 66,225 959,263 14,484 31,468 7.3%
2016 66,082 917,664 13,886 31,077 7.9%
2015 65,474 904,576 13,815 30,865 9.1%
2014 63,008 894,966 14,204 30,861 9.6%
2013 63,008 895,029 14,205 30,478 16.0%
2012 63,040 884,325 14,028 30,308 17.5%
NOTES:

Source:
www.cde.ca.gov
MuniServices, LLC
City of Madera
Schedule 15
Demographic and Economic Statistics
Last Ten Fiscal Years
Data provided by HdL, Coren & Cone
1 Demographic data has a lag because of time to tabulate, 2022 data not available at this time. 204
Percentage Percentage
of Total City of Total City
Employer Employees Rank Employment Employer Employees Rank Employment Madera Unified School District 3500 1 7.78% Madera Unified School District 2139 2 6.22% County of Madera 1700 2 3.78% County of Madera 1188 3 3.45% Madera Community Hospital 950 3 2.11% Madera Community Hospital 936 4 2.72% Camarena Health 700 4 1.56%
Wal Mart 350 5 0.78%
City of Madera 310 6 0.69% City of Madera 310 7 0.90%
Community Action Partnership of Madera Co 235 7 0.52%
Vallarta Supermarket 175 8 0.39%
JBT Food Tech 165 9 0.37% JBT Food Tech 143 8 0.42%
Lowe's 150 10 0.33%
Valley Children's Healthcare 2500 1 7.27%
Constellation Wines 400 5 1.16%
Ardagh Group 350 6 1.02%
Evapco West 140 9 0.41%
Georgia Pacific Corp 125 10 0.36%
8235 4.64% 8231 11.53%
44,980 34,400
Source: 2021-22 data based on City of Madera 2022-23 Budget Source: California Employment Department or employer provided ( - ) No data available.
2021-2022 2012-2013
Total City Employment
City of Madera
Schedule 16
Principal Employers
Fiscal Year 2022 and Ten Years Prior
Source: MuniServices LLC 205
This page intentionally left blank.
206
FUNCTION/PROGRAM 2022 2021 2020 2019 2018 2017 2016 2015 2014 2013 General Government
City Attorney 0002222222
City Council 7777777777
City Manager 3.7 2.7 2.7 1.7 1.95 2.7 0.7 0.7 1 2
City Clerk 2222222222
Finance 24.9 27.7 24.89 24.73 23.73 24.5 24.03 24.45 25.48 25.28 Information Technology 4 4.2 4.17 4.25 444444
Human Resources 4444444444
Community Development 10.8 14.9 18.97 19.59 21.46 21.86 22.13 21.38 21.27 24.8 Planning Commissioners 0000000000
Public Safety
Police Officers-Sworn 71 71 70.3 70.01 69.84 60 57.25 57 57 58 Other Full-Time Employees 24 24 24 23.48 23.48 20 20 20 20 20.26 Public Works
Engineering 19.9 17.9 13.63 14.67 11.21 11.69 11.85 10.74 10.61 11.52 Maintenance 24.7 17.5 34.45 27.33 28.88 29.57 30.97 30.71 34.78 28.8 Transit Services 5.3 1.7 2.7 3.08 3.08 3.38 3.38 2.98 2.98 3.73 Airport 1.9 1.9 2.86 2.88 2.98 2.46 2.46 2.36 2.58 2.36 Solid Waste Disposal 0.7 0.7 1 6.48 8.88 9.02 7.77 6.69 3.38 5.48 Storm Drainage 4.8 4.1 5.45 5.74 4.54 5.19 4.89 5.89 5.45 6.2 Waster 15.1 18.4 22.34 23.08 25.18 20.66 18.66 16.81 14.74 16.76 Wastewater/Sewer 19.7 25.1 24.66 26.29 26.62 20.32 20.07 19.04 17.59 20.49 Waste Disposal Recycling 0 0 0 1 1.3 1.35 1.3 1.2 0 0
Successor Agency/RDA 0.5 0.5 1 1.8 2.3 2.3 2.3 2.59 2.62 2.62 Culture & Recreation 49.1 37.4 47.64 51.42 56.05 61.12 60.9 53.01 45.67 47.89 Total 293.1 282.7 313.76 322.53 330.48 315.12 307.66 294.55 284.15 295.19 City of Madera
Schedule 17
Full-Time Equivalent City Government Employees by Function/Program Last Ten Fiscal Years (As of June 30)
Fiscal Years
207
FUNCTION/PROGRAM 2022 2021 2020 2019 2018
Police
Physical Arrests 2,653 1,789 1,829 2,381 1,585
Parking Violations 541 1,432 2,189 1,417 953
Traffic Violations 2,676 2,206 3,385 5,141 1,824
Community Development
Building Permits Issued 3,010 2,236 1,797 2,202 2,390
Building Inspections Performed 20,369 12,003 12,003 13,322 16,106 Planning Permits Issued 270 200 153 196 234
Public Services
Street Resurfacing (miles) 11 16 3 5 6
Street Light Replacement a 115 186 86 64 92
Potholes Filled 4,836 2,864 2,012 2,341 2,703
Waste Water Average Daily
Treatment (millions of gallons) 5 5 5 5 5
Transit Route (Service) Miles 238,887 258,599 317,504 352,476 140,033 Transit Passenger Count 52,164 54,683 95,326 108,535 143,746 Parks & Recreation
Sports Field Participation 1,603 360 1,802 1,701 N/A
Community Center/Gym/Pool Participation 14,170 24,728 31,779 38,271 N/A Other Participation 10,152 86,364 124,062 133,186 N/A
NOTES:

N/A - Information not available
Fiscal Years
City of Madera
Schedule 18
Operating Indicators by Function/Program
Last Ten Fiscal Years (As of June 30)
Source: Various City Departments 208
FUNCTION/PROGRAM 2017 2016 2015 2014 2013
Police
Physical Arrests 1,014 N/A N/A N/A N/A
Parking Violations 777 N/A N/A N/A N/A
Traffic Violations 2,801 N/A N/A N/A N/A
Community Development
Building Permits Issued N/A N/A N/A N/A N/A
Building Inspections Performed 15,186 N/A N/A N/A N/A
Planning Permits Issued 211 N/A N/A N/A N/A
Public Services
Street Resurfacing (miles) 4 8 5 N/A N/A
Street Light Replacement a N/A N/A N/A N/A 206
Potholes Filled 2,542 N/A N/A N/A N/A
Waste Water Average Daily
Treatment (millions of gallons) 5 5 5 5 5
Transit Route (Service) Miles 366,788 N/A N/A N/A N/A
Transit Passenger Count 142,991 N/A N/A N/A N/A
Parks & Recreation
Sports Field Participation N/A N/A N/A N/A N/A
Community Center/Gym/Pool Participation N/A N/A N/A N/A N/A Other Participation N/A N/A N/A N/A N/A
NOTES:

Fiscal Years
City of Madera
Schedule 18
Operating Indicators by Function/Program
Last Ten Fiscal Years (As of June 30) (Continued)
Source: Various City Departments 209
FUNCTION/PROGRAM 2022 2021 2020 2019 2018 2017 2016 2015 2014 2013 Police
Stations 1111111111
Patrol Units (marked) 19 41 41 35 35 34 N/A N/A N/A N/A Motorcycle unit 5 5 4 4 5 3 N/A N/A N/A N/A
K-9 unit 3 3 3 3 3 3 N/A N/A N/A N/A
Streets
Streets (miles) 199 199 199 160 N/A N/A N/A N/A N/A N/A Streetlights 3309 3000 3000 3000 N/A N/A N/A N/A N/A N/A Traffic Signals
CalTrans maintained 16 15 15 15 N/A N/A N/A N/A N/A N/A City of Madera maintained 34 32 29 29 N/A N/A N/A N/A N/A N/A Culture & Recreation
Total Park Acreage 160 159 159 151 N/A N/A N/A N/A N/A N/A Parks 16 15 15 13 N/A N/A N/A N/A N/A N/A
Baseball Fields 2 2 2 2 N/A N/A N/A N/A N/A N/A
Softball Fields 9 9 9 9 N/A N/A N/A N/A N/A N/A
Soccer Fields 7 7 7 7 N/A N/A N/A N/A N/A N/A
Football Fields 0 0 0 0 N/A N/A N/A N/A N/A N/A
Tennis Courts 0 0 0 0 N/A N/A N/A N/A N/A N/A
Swimming Pools 3 3 3 3 N/A N/A N/A N/A N/A N/A
Community Centers 3 3 3 3 N/A N/A N/A N/A N/A N/A
Waste Water
Sanitary Sewers (miles) 375 375 375 408 000000
Storm Sewers (miles) 0000000000
Treatment Capacity (millions of gallons/day) 0000000000 Transit Services
Minibuses
Fixed Route 13 13 13 13 13 13 N/A N/A N/A N/A
Dial A Ride 6 6 6 6 6 6 N/A N/A N/A N/A
Bus Shelters 80 80 80 80 80 80 N/A N/A N/A N/A
NOTES:

N/A - Information not available
City of Madera
Schedule 19
Capital Asset Statistics by Function/Program
Last Ten Fiscal Years
Source: Various City Departments 210
Madera City Council Agenda
02/15/23
Agenda Item E-2
Update on Temporary Barricade Along Hazel Avenue
There is no written report for this item.

Madera City Council Agenda
02/15/23
Agenda Item E-3
Emergency Repairs to Avenue 13 Sewer Trunk Main at Granada Drive – Update #2
There is no written report for this item.

REPORT TO CITY COUNCIL
Approved by: Council Meeting of: February 15, 2023
_________________________________ Agenda Number: ___________ Keith Helmuth, City Engineer
_________________________________
Arnoldo Rodriguez, City Manager
SUBJECT:

Yosemite Avenue Improvement Grant Opportunities
RECOMMENDATION:

This report is submitted for City Council (Council) consideration of options in the pursuit of grants used to fund certain improvements presented in the State Route 145 Yosemite Avenue as Downtown Main Street Plan (Plan)
SUMMARY:

In April 2020, the Council adopted the Plan. This Plan was created to guide the development and redevelopment of the downtown district toward the vibrant, multi-cultural hub envisioned by Vision Madera 2025 and the City's General Plan. Caltrans has a project to improve State Route 145 for which they have indicated a willingness to construct some of the recommendations from the Plan. Because Caltrans does not have sufficient funding to incorporate all the recommendations from the Plan into their project, City staff, at the direction of Council, is attempting to generate additional funding, through grants, including the recently submitted Reconnecting Communities Pilot Program (RCP), to help complete these improvements.

DISCUSSION:

Within the Plan, multi-modal improvements and complete streets elements were identified for Yosemite Avenue and the downtown area. The goal of these improvements is to help provide a safer environment, reduce congestion, reduce greenhouse gas emissions, and help make the downtown area a destination for the community.

As Council is aware, Caltrans is currently working on a project to repave State Route 145 from Pecan Avenue to beyond Tozer Street. After discussions between Caltrans and the City, Caltrans agreed to incorporate certain improvements identified in the Plan into their project. With additional funding they secured, Caltrans has previously agreed to design and construct Yosemite E-4
Avenue to include a road diet, which will reduce the number of travel lanes from two in each direction to one in each direction. They have also agreed to incorporate Complete Streets elements into their project. These elements include:
 Bulb-outs at the intersections
 Traffic Circles,
 High visibility crosswalks, and
 Sidewalk where gaps exist
Because of funding limitations, however, Caltrans cannot construct all the recommended Yosemite Avenue improvements from the Plan on Yosemite Avenue. As a result, Council directed staff to pursue the RCP grant through an agreement with Mark Thomas to prepare the grant application and potentially one other grant that had not been determined at that time. The application for the RCP grant was submitted on October 13, 2022. As of the time this report was completed, results had not been received. Because there was no designated time in which results would be published, it can only be hoped that the results (positive of course) of that grant application will be received prior to this meeting.

Prior to a decision to submit the RCP grant application, staff considered alternate ways to construct the recommended improvements. A couple of options:
 One option was to obtain grant funding that could then be added directly to the Caltrans project where their existing design and subsequent construction contract could build the improvements. This option was pursued with the RCP grant.  A second option would be for the City to obtain a grant of our own for a separate capital project that would follow the completion of the Caltrans project. This second option could also include improvements that extend outside the limits of the Caltrans project that were also studied as part of the Plan. This alternative has not been pursued as of this time. As such, it, or a variation thereof, represents part of this discussion.

Because the results of the RCP were not known prior to the completion of this report, it includes alternatives for Council consideration based on successful or unsuccessful RCP grant results. The alternatives also consider funding opportunities that include other grants and transportation funding that may be available for use.

Possible funding sources were identified as part of the Yosemite Funding Recommendation Memo submitted by Mark Thomas in December 2022. This memo can be found in Attachment 1 (State Route 145 Downtown Madera Funding Pursuits – Draft).

A summary list of the funding opportunities is found in Table 1. 1Need Local Road Safety Plan to apply for this grant 2 City typically uses for alleys, shoulders, signals Table 1: Funding Matrix
Program
Call for
Projects
(Time)
Success
Rate
Available
off State
System?
Typical City
Funding
Source?
Current
Applications/
Status?
State Transportation
Improvement Fund (STIP)1
Even Years Low No - -
Local Partnership Program
(LPP)
(formulaic and competitive)
Even Years Medium Yes Yes –
Pavement
Rehab
No
application
pending
Active Transportation
Program (ATP)
Even Years High Yes - City
unsuccessfully
applied in
2022
Reconnecting Communities:

Highways to Boulevards
(RC:H2B)
This year –
Date
unknown
High No - High
Clean California Local Grant
Program (CCLGP)
2/14/23 High Yes - Yes – Parks
Department
Transportation Development
Act (TDA)
Allocated
Annually
High Yes –
Transportation
Projects and
Maintenance
None
required
Regional Surface
Transportation Program
(RSTP) Exchange
Allocated
Annually
High Yes Yes –
Transportation
Projects
None
required
Congestion Mitigation and Air
Quality (CMAQ)2
Next Call -
2023
High Yes Yes – Through
application to
MCTC
-
Highway Safety Improvement
Program (HSIP)1
Even Years Medium Yes - -
Rebuilding American
Infrastructure with
Sustainability and Equity
(RAISE)
2/28/23 Medium Yes - City is
pursuing
though Mark
Thomas
Infrastructure for Rebuilding
America (INFRA)3
Annual –
Next DateUnknown
Low Yes - -
Mega Program (Mega)4 Annual –
Next DateUnknown
Low Yes - -
Safe Streets and Roads for All
(SS4A)
Annual –
April 2023
Medium Yes - -
Reconnecting Community
Pilot (RCP) Program
Annual –
Next DateUnknown
High No - Awaiting
Results
3 40% Match
4 Project must be located outside of Urbanized boundaries.

Table 1 includes 14 possible funding sources. Four funding options are funds that the City receives regularly or semi-regularly. As such, they should not be considered a new source of funding. Use of such funds may result in a shift of funding from a previously approved project or fund that would typically fund projects such as pavement rehabilitation. One, (STIP) is not ordinarily allocated to the local agencies from staff experience though it does have an extremely minimal award amount and a low probability of success. One source (RCP) has already been applied for.

Subtracting the above sources, there are eight remaining sources, three of which have a low probability of success.

Of the remaining sources, the memo recommended three grant opportunities among the extensive list found in the memo as options to pursue. Those recommended opportunities are:
 RAISE grant - This grant, due February 28, was noted as having a medium chance of success by Mark Thomas. Though two primary concerns were noted, given the due date of February 28, Mark Thomas has been directed to prepare this grant. Their concerns are:
1) Overlapping federal grant requests, and
2) The fact that the County was just awarded $25,000,000 for the SR 41 widening Rural Grant. It’s not very common for areas to win multiple federal discretionary grants in one year.
 Clean California Grant - This program is geared towards funding landscape, shade trees, and aesthetic features. The call for projects should be issued in February.  Reconnecting Community: Highways to Boulevards grant. Caltrans will need to be labeled as the applicant, but Mark Thomas indicates they can prepare the application on their behalf. It is uncertain when the call for projects will be released. It is expected in early 2023.

Staff believes there are two primary alternatives to consider while pursuing additional grant funding. The first is if the RCP grant application is successful, the second is if the grant application is not successful. These are discussed below.

Successful RCP Grant Award
If successful, additional funds would not be required to be added to the Caltrans project. This is because the RCP grant with a total of $10,000,000, $5,000,000 of which would be a match is more than is necessary for the $3,500,000 in improvements identified by Mark Thomas. The match will be secured using Caltrans funding already applied to the project. Because only $3,500,000 in improvements were identified from the Plan, the remaining $1,500,000 can be used for any other previously unidentified enhancements or it can be used by Caltrans to offset other costs.

Under this alternative, Council may wish to apply for other grants for improvements outside the limits of Yosemite Avenue as presented in the Plan. For example, improvements along Lake Street, Fourth Street, D Street or any other street within the Plan can be considered. As the various grants identified above are typically geared toward specific improvements, prioritizing sections of the Plan would allow for a more focused grant application that meets the criteria of the specific grant. Improvements can focus on any number of the recommendations in the Plan, such as landscaping, street lighting, pedestrian safety, or wayfinding. Attachments 2 and 3 show the Downtown Conceptual Master Plan and Cost Estimate Matrix from the Plan. These items generally describe the proposed improvements and their respective costs that were approved by Council.

The number of possible funding sources for the recommended projects are limited. For example, while installation of landscape irrigation may be eligible for funding under the RCP grant, it would not be for grants such as ATP, SS4A or HSIP wherein the projects are expected to show safety benefits. Additionally, successful awards of ATP, SS4A and HSIP grants require more than the mere statement that safety is improved. Award of these grants are subjected to a relative comparison to other applications with the goal of awarding to only those projects that can illustrate a project that has the greatest potential amongst those submitted for increased safety (i.e., improvements are installed in hot or hotter spots than the competition). As such, it is important to understand the competitiveness of the projects submitted for award.

If Council wishes to implement safety related improvements, a focus on Fourth Street, Lake Street, and Sixth Street as three examples with application or applications to ATP, SS4A or HSIP.

An application for RC:H2B would not appear to be logical unless the RCP grant is unsuccessful.

Otherwise, there are no improvements left to be constructed on Yosemite as they are already in the Caltrans project. Caltrans will need to agree that they can accommodate the delay associated with possible award of this grant application.

Unsuccessful RCP Grant Award
Under this alternative, the focus can be on completing improvements along Yosemite Avenue to supplement the Caltrans project. Ideally, if successful with a subsequent grant, this work can be added to the existing Caltrans project but may need to be a separate capital project for the City.

The pursuit of grants within state right-of way will need to be timely if they are to be built into the existing Caltrans project as their staff has already expressed concerns with regard to the wait for results on the RCP grant. Depending on the success of Caltrans to retain other grants already awarded to their project, they may not be in a position to wait for future grants.

For work within the State right of way, Caltrans would need to agree to one of two methods of delivery:
1) They find that their project can absorb the additional time required to be alerted to the results of a future grant and delay work in whatever means is necessary to ensure other project funding sources are not jeopardized, or
2) They allow that a follow-on project can be implemented by the City or possibly Caltrans.

This scenario may automatically preclude certain improvements currently envisioned in the RCP grant such as relocating existing curbs further into the street to create wider sidewalks.

FINANCIAL IMPACT:

There is no fiscal impact to the City's General Fund. Various grant applications may impact transportation funding, for which staff will present those applications for Council's consideration.

Council, during the Council meeting of October 5, 2022 allowed that as much as $1,000,000 could be allocated toward a project. This commitment or some other amount would likely be necessary for other grant applications.

CONSISTENCY WITH THE VISION MADERA 2025 PLAN:

Strategy 151 – Promote the comprehensive revitalization of downtown Madera.

ALTERNATIVES:

Alternatives will be considered as part of Council discussion.

ATTACHMENTS:

1. State Route 145 Downtown Madera Funding Pursuits – Draft

2. Downtown Conceptual Master Plan

3. Downtown Cost Estimate Matrix
Attachment 1
State Route 145 Downtown Madera Funding Pursuits – Draft

1 OF 4

MEMORANDUM
To: Keith Helmuth and Randy Bell, City of Madera Project No.: 22-00210 Cc:

From: Ryan Bissegger and Stephen Patchan
Date: December 23, 2022
RE: State Route 145 Downtown Madera Funding Pursuits - Draft Project Overview
City of Madera (City) has retained Mark Thomas to conduct a project funding analysis to identify project grant resources for the State Route 145 (SR 145) Downtown Madera Capital Preventative Maintenance and Road Diet Project as well as other improvements identified in the SR 145 (Yosemite Avenue) As A Main Street Plan. The funding analysis is summarized in a Grant Funding Resources document attached to this memo. The Grant Funding Resources document outlines funding programs, eligible project components, dates of next funding opportunity, match requirements, and estimated success probability.

Project Background
In 2019, the City developed the SR 145 (Yosemite Avenue) As A Main Street Plan that targeted Yosemite Avenue for improvements to enhance the corridor’s role as the City’s “Main Street”. The plan also identified bicycle, pedestrian, and traffic safety improvements within the City’s Downtown streets. The ultimate goal of the plan is to reduce congestion, vehicles miles traveled by residents, reduce greenhouse gas emissions and ultimately make Yosemite Avenue a more attractive destination to live, work and play while boosting economic development opportunities.

Currently, Caltrans is designing a State Highway Operation and Protection Program (SHOPP)-funded project SR 145 Downtown Madera Capital Preventative Maintenance and Road Diet Project. The City has been in discussions with Caltrans to expand the scope of the SHOPP project to include improvements identified in the SR 145 (Yosemite Avenue) As A Main Street Plan. Caltrans is willing to include additional scope items, however, additional funding is needed to pay for the new items. The City is looking for opportunities to secure grant funding to add to the Caltrans SHOPP project as well as implement other identified improvements in the City’s Downtown.

Grant Funding Resources Document
The Grant Funding Resources document outlines various grant programs and information to guide the City’s project funding strategies. The document includes information on the funding cycles, the amount of funding available, and if the program is comprised of state and/or federal funds. The document also includes information on program requirements such as project types and delivery phases that can be funded by the program, rural set-aside information, matching funds, and program objectives. The document also reflects the future project’s eligibility for each program and the success rate for each program. ........ MARK
■■ THOMAS
MEMO o/////////////////////////J-

2 OF 4
The funding programs identified in the analysis include:

California State Transportation Programs
• State Transportation Improvement Program (STIP): State and federal funding administered by Madera County Transportation Commission (MCTC) in Madera County for a wide variety of transportation improvements.
• California Transportation Commission (CTC) Local Partnership Program (LPP) Competitive: SB 1 program for agencies with transportation dedicated sales tax or impact fee. Funds multimodal and non-capacity increasing projects.
• CTC Active Transportation Program (ATP): Program for bicycle and pedestrian facilities. • Reconnecting Communities: Highways to Boulevards (RC:H2B): One time program to fund multimodal corridors to connect communities that have been separated by transportation systems. • Clean California Local Grant Program (CCLGP): Program to fund beautification and litter removal on public spaces including roadways.
• Transportation Development Act (TDA): Program funds transit facilities as well as bicycle improvements.

Funds are allocated to the City directly from the State. • Regional Surface Transportation Program (RSTP) Exchange: Project is administered by MCTC and funds a wide range of transportation improvements. RSTP funds are typically federal, however, due to the County’s population size the federal funds and exchanged for state funds. • Congestion Mitigation and Air Quality (CMAQ): This program is administered by MCTC and funds projects that reduce congestion and improve air quality such as bicycle and pedestrian improvements and intersection operations/signalization.
• Highway Safety Improvement Program (HSIP): This program is administered by Caltrans and funds projects that install countermeasures to address collision history.

Federal Transportation Programs
• US Department of Transportation (USDOT) Rebuilding American Infrastructure with Sustainability and Equity (RAISE): Funds for improving surface transportation facilities with an emphasis on reducing greenhouse gas emissions and providing transportation equity. • USDOT Infrastructure for Rebuilding America (INFRA): Program for improving freight mobility and jobs access through surface transportation improvements.
• USDOT Mega Program (Mega): Funds for surface transportation improvements over $100 million in total project costs.
• USDOT Safe Streets and Roads for All (SS4A): Funds for safety enhancements on roadways, including crossings of railroads.
• USDOT Reconnecting Communities Program (RCP): Program focused on improving connections in underserviced communities by eliminating barriers.
........ MARK
■■ THOMAS
MEMO o/////////////////////////J-

3 OF 4
Grant Programs Annual Schedules
While the exact dates of Call for Projects and Notices of Funding Opportunities (NOFOs) fluctuate from year to year, there are some standard assumptions that can be used for the purposes of schedule. The schedule below shows each program, if the program is annual or biannual, and anticipated program application preparation durations.

Recommendations and Action Items
Mark Thomas has developed the list of funding recommendations and associated action items below. This will be updated each year as more information is learned about grant programs and as grants are secured.

Recommendations for SR 145
• Pursue 2023 RAISE grant due April 2023.
• Pursue CCLGP tentatively due in April 2023.
• Pursue RC:H2B tentatively due in April 2023.
• Pursue 2023 RCP tentatively due in October 2023.

J F M A M J J A S O N D
CCLGP (Annual)
STIP (Even Years)
RSTP (Annual)
HSIP (Even Years)
CMAQ (2023)
Grant Program
CTC LPP (Even Years)
Year
RC:H2B (One Time)
USDOT SS4A (Annual)
USDOT RC (Annual)
USDOT RAISE (Annual)
USDOT INFRA (Annual)
CTC ATP (Even Years)
USDOT Mega (Annual)
........ MARK
■■ THOMAS
MEMO o/////////////////////////J-

4 OF 4
Action Items
• Determine which of the grant recommendations the City will pursue in 2023. • Meet with the City’s federal lobbyist to discuss pursuing the program and elected official support. • Discuss with Caltrans the possibility of pursuing RAISE, RC:H2B, and CCLGP. • Identify priority corridors off of SR 145 to position for future grant funding. ........ MARK
■■ THOMAS
MEMO o/////////////////////////J-
Attachment: Funding Program Matrix
1 Program Funding Cycle Program Requirements Project Eligibility Success Rate
State/Regional Programs
State Transportation
Improvement Program
Agency: CTC
Website: Link
• Call for project
on even years
• $138,000
available
annually
• Comprised of
State and
Federal Funds
• On federal aid system
• Can fund all project phases
• PSR is required prior to programming
• Support CAPTI
• Project outcomes include:
 Reduce VMT/GHG
 Multimodal facilities
 Economic benefits
• Relieves congestion at
the crossing to reduce
GHG emissions
• Provides new bicycle
and pedestrian facilities
Low
Local Partnership Program
(LPP)
Agency: CTC
Website: Link
• Call for project
on even years
• $200 million
annually
• Comprised of
state funds
• Formula funds available only to
agencies with voter approved tax or fee
• Competitive funds available to agencies
with dedicated transportation sales tax
or impact fee
• Formula funds can fund any project
phase
• Competitive can only fund CON phase
• 50% funding match required
• Eligible projects are non-capacity
increasing
• Projects need to be multimodal and
demonstrate VMT and GHG reduction
• MCTC administers
Measure T, a ½ cent
sales tax
• Project reduces GHG
emissions and improves
the state of good repair
• Project is multimodal,
supporting bicycle,
pedestrian, transit, and
vehicles
Medium
Active Transportation
Program (ATP)
Agency: CTC
Website: Link
• Call for project
on even years
• $130 million
annually
• Comprised of
state and
federal funds
• Funds bicycle and pedestrian facilities
and safety enhancements
• Minimum 25% of funding to
disadvantaged communities
• Comprised of Statewide, Small
Urban/Rural, and MPO components
• Recent community engagement is
needed to show community support
• Project is located in a
disadvantaged
community
• History of community
engagement and
support
• Fund bicycle and
pedestrian
improvements
throughout downtown
High
Attachment: Funding Program Matrix
2 Program Funding Cycle Program Requirements Project Eligibility Success Rate
Reconnecting
Communities: Highways to
Boulevards (RC:H2B)
Agency: Caltrans
Website: Link
• One-time
program
• $149 million
available
• Comprised of
state funds
• Funds projects removing barriers
created by transportation facilities
• Minimum award is $3 million
• Facility owners must be the applicant
• No local match required
• Project to support program objectives:
 Restore community connectivity
 Provide matching funds for federal
grant
 Public health and equity outcomes
for underserved communities
 Access to opportunity
 Support affordable housing
 Avoid/minimize displacement
 Community drive transportation
• Project identified by
Caltrans last year as a
Highways to Boulevards
project.
• Caltrans will need to be
the lead applicant.
• Project is located in an
underserved community
and was developed
based upon community
input.

High
Clean California Local Grant
Program (CCLGP)
Agency: Caltrans
Website: Link
• 2023 only at
this time
• $100 million
available
• Comprised of
state funds
• Funds projects install landscape,
aesthetics, and transit/non-motorized
facilities
• Maximum award is $5 million, $3
million most competitive
• Local match changes based up
underserved community 0% to 50%
match
• Project to support program goals:
 Reduce waste/debris in public right
of way
 Beautify and restore public spaces
 Public health, cultural connection,
and placemaking
 Advance equity
• Project landscape, shade
trees, trash receptacles,
and wider sidewalks are
eligible
• Project is located in an
underserved community
• Must avoid
displacement of people
experiencing
homelessness
High
Attachment: Funding Program Matrix
3 Program Funding Cycle Program Requirements Project Eligibility Success Rate
Transportation
Development Act (TDA)
Agency: Caltrans
Website: Link
• Funds are
provided
directly to the
City
• Comprised of
state funds
• Funds transit and bicycle/pedestrian
improvements
• Agencies can allocate funding to
projects, no application is needed
• Transit stops and
pedestrian and bicycle
improvements can be
funded
• Use TDA as match for
other programs
High
Regional Surface
Transportation Program
(RSTP) Exchange
Agency: MCTC and Caltrans
Website: Link
• ~$790,000
annually to the
City
• Federal funds
that are
exchanged for
state funds
• Annual
application
cycle
• Funds pavement reconstruction, bicycle
and pedestrian facilities, and transit
improvements
• Receive an allocation from MCTC with
minimal application
• All project components
are eligible
• Use funds as a match for
other programs
High
Congestion Mitigation and
Air Quality (CMAQ)
Agency: MCTC
Website: Link
• 2019 round
was $4.6
million
• Comprised of
federal funds
• Next call for
projects in Fall
2023
• Funds transit, traffic signal, and bicycle
and pedestrian improvements
• Requires 11.47% matching funds
• Project to support program objectives:
 Reach air quality conformity
 Supplement transit services
 20% of funds go to projects with
$45/ton of GHG reduction
 Quality of life improvements
 Benefit underserved communities
• Transit stops, traffic
signals, and pedestrian
and bicycle
improvements can be
funded
• Fund PE phase for nonSR 145 improvements
• Project is located in an
underserved community
High
Highway Safety
Improvement Program
(HSIP)
Agency: Caltrans
Website: Link
• Call for project
on even years
• $210 million
available
• Comprised of
federal funds
• Funds safety improvements
• Project demonstrate a benefit/cost
ratio of 3.5 minimum, average was over
13 • Improvement countermeasures
determined by crash history/types
• Fund roadway
improvements along 4th
Street and 6th Street
• Fund pedestrian
improvements along 6th
street
Medium
Attachment: Funding Program Matrix
4 Program Funding Cycle Program Requirements Project Eligibility Success Rate
Federal Programs
Rebuilding American
Infrastructure with
Sustainability and Equity
(RAISE)
Agency: USDOT
Website: Link
• Call for project
every year
• Size for
program varies
each cycle,
2023 cycle is
$1.5 billion
• Comprised of
federal funds
• Funds surface transportation
improvements
• Maximum request $25 million
• 20% non-federal matching funds
• Project to support program objectives:
 Enhance safety
 Improve environmental
sustainability (reduce GHG
emissions)
 Improve quality of life (support
underserved communities)
 Improve mobility
 Improve economic competitiveness
 Improve state of good repair
• Project meets Areas of
Persistent Poverty and
Historically
Disadvantaged
Communities goals and
Justice 40 initiative
• Project enhances safety
and reduces GHG
emissions
• Project improves the
state of good repair and
provides multimodal
facilities
Medium
Infrastructure for
Rebuilding America (INFRA)
Agency: USDOT
Website: Link
• Call for project
every year
• Size for
program varies
each cycle, the
2022 cycle was
$1.55 billion
• Comprised of
federal funds
• Funds surface transportation
improvements
• 40% matching funds, 20% must be nonfederal
• CON reasonable begin 18 months after
funding obligation
• Project to support program objectives:
 Enhance safety
 Improve state of good repair
 Improve economic competitiveness
 Improve environmental
sustainability (reduce GHG
emissions)
 Improves quality of life (support
underserved communities)
• Project improves the
state of good repair and
provides multimodal
facilities
• Project enhances safety
and reduces GHG
emissions
• Project meets Areas of
Persistent Poverty and
Historically
Disadvantaged
Communities goals and
Justice 40 initiative
Low
Attachment: Funding Program Matrix
5 Program Funding Cycle Program Requirements Project Eligibility Success Rate
Mega Program (Mega)
Agency: USDOT
Website: Link
• Call for project
every year
• $1 billion
available
annually
• Comprised of
federal funds
• Funds surface transportation
improvements
• Project must be located outside of
Urbanized Area boundaries
• 20% non-federal funding match
• CON reasonable begin 18 months after
funding obligation
• Project to support program objectives:
 Enhance safety
 Improve state of good repair
 Improve economic competitiveness
 Improve environmental
sustainability (reduce GHG)
 Improve quality of life (support
underserved communities)
• Project is well under the
minimum project size,
could bundle with
adjacent projects to
create a network
improvement
• Project improves the
state of good repair and
provides multimodal
facilities
• Project enhances safety
and reduces GHG
emissions
Low
Safe Streets and Roads for
All (SS4A)
Website: Link
• Call for project
every year
• $1 billion
available
annually
• Comprised of
federal funds
• Funds multimodal safety improvements
• Need qualifying Comprehensive Safety
Action Plan to compete for
Implementation Grants
• $30 million maximum funding request
• 20% non-federal funding match
• Project to support program objectives:
 Enhance safety
 Employ low-cost, high-impact
strategies
 Equitable investment in safety for
underserved communities
 Evidence based projects
 Reduce environmental impacts and
promote sustainability
 Economic development and job
creation
• Project is located in
underserved
communities and history
of engagement
• Project implements
complete street
improvements
Medium
Attachment: Funding Program Matrix
6 Program Funding Cycle Program Requirements Project Eligibility Success Rate
Reconnecting Community
Pilot (RCP) Program
Website: Link
• Call for project
every year
• $200 million
available
annually
• Comprised of
federal funds
• Funds projects removing barriers
created by transportation facilities
• Grant request
• Fund 50% of project
• 20% non-federal funding match
• Project to support program objectives:
 Reduce inequities in the
transportation system by avoiding
displacing and removing barriers
 Encourage an increase in housing
supply
 Enhance safety
 Reduce environmental impacts and
promote sustainability
 Economic development and job
creation
• Project mitigates the
barrier created by SR145
• Project meets Areas of
Persistent Poverty and
Historically
Disadvantaged
Communities goals and
Justice 40 initiative
High
Attachment 2
Downtown Conceptual Master Plan
DOWNTOWN MADERA | CONCEPTUAL MASTER PLAN
LEGEND 0’ 80’ 320’

BUS STOP

STREET TREE

WITH FALL COLOR

STREET TREE WITH

MEDIUM SIZE CANOPY

FLOWERING STREET TREE

EXISTING TREE

COMMERCIAL

BUILDINGS

LANDSCAPE

GOVERNMENT OWNED

BUILDINGS

ALLEY ACTIVATION

PARKLET

PROJECT AREA

DOMA AREA

RETAIL AREA

RESIDENTIAL AREA

CIVIC AREA

TRAFFIC SIGNAL

HIGH INTENSITY ACTIVATED

CROSSWALK BEACON (HAWK)

RECTANGULAR RAPID

FLASHING BEACON (RRFB)

EXISTING STREET LIGHTS

PROPOSED STREET LIGHTS
160’
- -
- -
I

CENIER MED

WITH PLAN
MEDI

ALONG GATEWAY
EXISHNG $ll~EET TREES
ALOJ'iG GAIEWAY Sl.
\_ EXISTING
SIREET fR EES
NG6TH.sf;
0 0
,,---POP-OUT
Pl.Ar-lTER
ALONG EST.

BUS

STATION
■ -
-
oe,
' REE1 IREl:5
/ lONG 61M Si.

I:]
•••

SID EWALK
REPlACEMTNT

AT NEW BULB OUT

LOCATIONS
- -
Cfl'JIER MEDlb,NS
W!lliP_lANTING
ANDR.O~ING

STREB JREES
Al0NG A., 9, 3. CST.
o,c
PAVll'JG
MADERA
COUNTY
SOCIAL

SERVICES

BANK OF

AMERICA
F I G
I
I

EXISTING
STREfil TREES
ALON
G
I
I MEO<UM Sl!EO CANOPY'

STREET TREES
ALONG
YOSEMITE AVE.
r ----
ARMY

NATIONAL
GUARD
-
F
I DEPT. OF
SOCIAL
SERVl!l:ES
~ MARK
■■ THOMAS
Attachment 3
Downtown Cost Estimate Matrix
SR-145 (Yosemite Avenue) As Downtown Main Street Final Report City of Madera Department of Engineering – March 2020
60 IMl'ROV8'1 E HTS
NUM&EA OF lt«EltSECTIONS
OONCRETE SlDEWALK"
CURii A.ND GUTTER1l)
MEDIANCURa°'
STAMJ'IDAC SWRR'fSlAL
HOT MIX ASMIAL T"°
TRAFRC STR:P£S A.ND Pl'.VEMENT MARKINGS
1110:.S
LA.NDSCAPE/llllltGI.TIOh~
SOUt.1> S'fSTEM Sl'£AXERS
REMO.,£ EXISTING STREET UGHTING
OOIIIAll)ECOIIATIVE STREET UCi~NCi
HAWI: SY'5TEM RECTANGULAR AA.PIO ~ ING BEACONS
g(;NAL MOIXftCA 110Nl'I
AAIIJIOl.0 WARNING DEVICE MOOlflCATION

DRAINAGE (IX)
MISC ITEMS (IOI.) MOIIIUZA TION (101.)
OONTI-IGENCY (301.)
TOTA.. STAEE" (THOIISAND)
SOFT COST (THOU1AND)
PUUCJ 10TAl PO STIIEIT (THOUSAtCIJ
- ·. . . -
(2) lnc:1"'4• : Reffl.,,.J .t • U'"'t cwt. l"'ll• r
(l) lnduMa: R....dw ., u c., t.. ,ww
(4)...,._,C.l<lpl.,,.
(5)0...oot-T,-
(6) Inds'-• l-,Mo4ifi<a•- ·-~ftta
I
9 JO
11,,1
0 0
160
18 38
9 113
0 0
IC),<
0 0 0 0
61 11,,1
99 ]76
l,.C I)
3Sl
1,76'

WTTOWCST
i
..
t r.
... ! i I! I ! i i z
IO 0 10 2
336 .en -488 21
IIS "' 107 '
0 2.C 0 0
0 3 0 0
60 230 0 0
141 0 298 0
75 50 39 0
0 32 26 D
109 11] 0 D
0 IS 0 D 0 .. 8 0 0
92 56' 230 3S
0 0 0 0 0 50 0 D
0 0 0 D
D 700 JOO D
76 15' ut 5
95 193 09 '
112 2711 16' 1
369 751 5"1 2 ..
1,600 3,252 2.30 10.C
.. 00 81l 516 26
2,000 4,065 2,t29 ll0
SR-145 COST ESllMATEMAIRIX
Sllllll

NOIIITH TO SOI/TH
...
t
!
Iii Iii Ei I ; ti ; ! ; e ! I! 3 .. 0 .. 0 u •
.. 4 .. .. .. .. ..
70 157 l'R 140 MO ..... WO
" J.c 60 .... 53 36 35
17 0 0 0 II II IO
0 0 0 0 0 0 0
Ml 0 30 40 0 .<cl 20
0 l07 32 33 .,, 25 66
2 JS 8 IO 10 .. ..
0 6 3 0 l l 3
IOI D 60 71 no 61 59
0 D 0 0 0 0 0 0 0 0 0 0 0 0
"' 23 3S "' 23 (19 92
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 D 0 0 0 D 0
Z3 29 ).c 71 36 37 J.c
18 36 .C2 J.C .. 5 39 .Cl
33 "2 50 .. 0 53 .. 6 51
110 139 165 132 11 .. t!,] 167
.C75 60] '" 573 753 663 72S 119 151 Vt 143 Ill 16' 181

59.c 75.c 194 716 , ... 128 907
A DOl'll0N4l lTCM.S
..
ai
!
ii il .: !I i
i5 ii 5 .. -1 c; t i _ ti 5 0 z ;; B ti t C 0 - ! .. ! ~ .. 0 II 0 .. i ! i: t; z o z .. I! j !l iii .1 8 ~ .. .1 ti ; e % t: .. :> 0 :> .. Ill .. Iii ~o t: 0 z . 0 .. a! ' i ;! 0 8 > .. 6 '"C 0 ;:i: 5e • J 2 7 M6 98 78 ... 019 .. ,310 .CJI .C31 1.293 6,444 1.616 1,080 36 24 r, 0 170 ~06' I06 106 319 2,6'1 665 3,32'
a 0 a 0 2 70 1 1 21 175 .... 21,
0 D 0 0 n.c 237 2 .. 74 71 593 ,... 7.CI
20 .. 0 0 0 820 82 ll2 2"6 2,050 Sil 2.563
65 0 ll 0 168 1,098 1IO 110 llO 2.7"5 "' 3,,0:3
15 2 2 0 81 373 J7 p fl2 932 23) 1.165
0 D 0 0 0 M 8 8 25 210 53 263
0 D 0 0 016 2,069 707 = &?I ~172 l,2'T.l 6,/165 0 0 0 0 0 18 2 2 5 .cs 11 56 0 0 0 0 fT 6S 6 6 19 '" .. o 202 (19 .. , 23 35 6IO 7.09 7M 2W 642 5,30 l.]J7
0 D 0 0 200 lOO 20 70 60 500 1.25 6.25
0 D 0 0 ]50 •oo .co .. o l20 1.000 250 1.250
0 0 0 0 l'S6 l'S6 26 26 TT 640 160 100
D 0 0 0 0 400 .. 0 .. 0 l20 1.000 250 1.250
23 f7 11 8 'J'TT ~089 I09 109 321' 2)23 611 l,403
3l, 21 15 9 "' U61 136 .cos .
.Cl 2S 18 ,. 586 ~606 161 "82 .
137 87 59 71 193] s.,298 530 530 .

St2 3.S.C 2S7 159 1.17 .. 23,336
...

GA>-.~0 TOTAL FOR -
H 64 .co 2,0,.C WHOU PROJECT ....... ....--

7.C0 <M2 322 191 10,.CH 27.U•

REPORT TO CITY COUNCIL
Approved by: Council Meeting of: February 15, 2023
Agenda Number: ___________
_________________________________
Arnoldo Rodriguez, City Manager
_________________________________
Hilda Cantu Montoy, City Attorney
SUBJECT:

Update on Video Conferencing of Brown Act Meetings of City Council and City Boards, Commissions, and Committees
RECOMMENDATION:

This is an informational report only. It summarizes that after February 28, 2023, the Council will not be able to continue to adopt Reauthorizing Resolutions to allow for videoconferencing under AB 361 for the Council and its Boards, Commissions, and Committees. It also summarizes the Brown Act Traditional Rules for videoconferencing and new AB 2449 rules for limited videoconferencing.

DISCUSSION:

On September 16, 2021, Governor Gavin Newsom signed AB 361 into law. AB 361 amended the Brown Act to allow for remote public meetings without having to comply with all provisions and restrictions for remote meetings in the Brown Act with which local agencies normally have to comply. AB 361 temporarily wrote into the Brown Act some remote meeting requirements the City has already met and implemented under the Governor’s prior Executive Orders issued during the COVID-19 pandemic. However, AB 361 included additional requirements in the form of an initial authorizing resolution and subsequent resolutions to extend the use of remote meetings for additional periods of 30 days thereafter hereafter referenced as Reauthorizing Resolutions.

Since the enactment of AB 361, the City Council and other City Boards, Commission, and Committees have been conducting meetings in accordance with AB 361. Under that legislation every 30 days the Council adopted a Reauthorizing Resolution for AB 361 meetings. A Reauthorizing Resolution is not on this evening’s agenda as findings for its adoption cannot be made.
~ E-5/l.,_,.;'(J"'Y
Jililcv~~ ~tf
On February 28, 2023, the proclaimed State of Emergency pertaining to COVID-19 will end for the State of California. The end of California’s proclaimed State of Emergency on February 28, 2023, will also put an end to local legislative bodies’ authority to meet via remote teleconferencing pursuant to AB 361 on the basis of COVID-19, despite the fact that the provisions of AB 361 would remain in effect (and could potentially be invoked in the event of another proclaimed state of emergency) until the end of 2023. Without the State Proclamation of Emergency and without facts supporting a COVID-19 emergency in the City, there are insufficient facts for the Council to make the findings necessary to support an AB 361 Reauthorizing Resolution.

This means that legislative bodies that are currently still meeting entirely pursuant to AB 361 or are relying on AB 361 for any kind of hybrid meeting approach (e.g., where some members participate remotely under AB 361 rules and others participate in person) will need to cease doing so by February 28, 2023.

After February 28, 2023, members of the City Council or other legislative bodies of the City who wish to video conference in for a particular meeting will need to follow the Brown Act Traditional Rules in Government Code Section 54953 or AB 2449.

Brown Act Traditional Rules
In summary, the Traditional Rules require the following:
▪ If the legislative body of a local agency elects to use teleconferencing, each teleconference location shall be identified in the notice and agenda of the meeting or proceeding, and each teleconference location shall be accessible to the public. ▪ If the legislative body of a local agency elects to use teleconferencing during the teleconferenced meeting, at least a quorum of the members of the legislative body shall participate from locations within the boundaries of the territory over which the local agency exercises jurisdiction.
▪ If the legislative body of a local agency elects to use teleconferencing, the agenda shall provide an opportunity for members of the public to address the legislative body directly at each teleconference location.

AB 2449 Alternative to Traditional Rules
Under new AB 2449 rules, members of the legislative body can teleconference into meetings without meeting the requirements of the Traditional Rules only for just cause or due to emergency circumstances. These provisions expire January 1, 2026.

In summary, the AB 2449 Rules provide alternative teleconference procedures for publicly disclosed “just cause” or “emergency circumstances” approved by the legislative body subject to the following limitations:
▪ Under AB 2449, the Agency need not identify each location from which a member is teleconferencing if at least a quorum of the members of the legislative body participate in person from a single physical location identified on the agenda; whereas the traditional rules require that the location from which members teleconference be identified on the agenda.
▪ At least a quorum must be in the boundaries of the local agency under AB 2449. ▪ The legislative body must provide either a two-way audiovisual platform or two-way telephonic service and a live webcasting of the meeting to allow the public to remotely hear and visually observe the meeting, and remotely address the legislative body. ▪ The agenda must identify and include an opportunity for all persons to attend via a callin option, internet-based service option, and the in-person location of the meeting; if technology fails and the public cannot participate then the body may not take action on the items that the disruption affected.
▪ During a meeting that features remote attendance, votes must be by roll call, as is required by the traditional rules on teleconferencing and AB 361. ▪ AB 2449 authorizes a legislative body to consider and take action, by majority vote, on a request from a member to participate in a meeting remotely due to emergency circumstances even if the request does not allow sufficient time to place the proposed action on the posted agenda for the meeting for which the request is made. ▪ AB 2449 teleconference procedures may not be used by a member of the legislative body to teleconference for a period of more than three consecutive months or 20% of the regular meetings within a calendar year.
▪ Members participating remotely must disclose whether any individual over the age of 18 is present at the remote location with the member.
▪ The member wishing to appear remotely must promptly let the legislative body know, and publicly make the request at the beginning of the meeting, identifying the reasons.

The body would then vote on the request.
▪ “Just cause” includes: (i) necessary caregiving to a child, parent, grandparent, grandchild, sibling, spouse, or domestic partner; (ii) having a contagious illness, (ii) having a physical or mental disability that is not otherwise accommodated; or (iv) traveling on official business of the local agency or another state or local agency. This can only be used twice in one year by each member.
▪ “Emergency circumstances” means a physical or family medical emergency that prevents a member from attending in person.
▪ These provisions also have a number of requirements for remote participation by the public, including the type of platform and the ability to comment in real time during the meeting, and noticing on the agenda how the public can participate.

ATTACHMENTS:

None.

REPORT TO THE MADERA CITY COUNCIL
Date: February 15, 2023
To: Honorable Mayor and City Councilmembers
From: Darren Rose, Executive Director
Madera County Economic Development Commission
Subject: Madera County Economic Development Commission
2023/24 Annual Basic Service Level Budget
SUBJECT:

City contribution towards the Madera County Economic Development Commission (EDC) for Fiscal Year (FY) 2023/2024 in the amount of $181,437.86
RECOMMENDATION:

The EDC recommends the City Council (Council) adopt a minute order approving the 2023/24 Basic Service Level Budget as submitted.

SUMMARY:

The City, along with the County of Madera and the City of Chowchilla, established a Joint Powers Authority (JPA) to create an agency with the expressed purpose of attracting and establishing industry in the region. The EDC is seeking funding to continue with its core mission for the upcoming fiscal year.

DISCUSSION:

History & Board Composition
The EDC was created by the County of Madera and the cities of Madera and Chowchilla through a JPA in 1968. On an annual basis, the EDC approaches each respective agency and outlines budget needs and contribution amounts. In an effort to identify needs, EDC staff works collaboratively with its Board of Commissioners, comprised of 13 members from county chambers, industry and public utility to plan the upcoming year’s strategy and efforts. Budget needs are more narrowly defined by the EDC Executive Committee, which is comprised of 5 of the 13 aforementioned Board of Commissioners.

Agenda Item: E-6
2425 West Cleveland Ave., Suite 101 • Madera, CA 93637
559-675-7768 • fax 559-675-3252 • www.maderacountyedc.com ''Madera County, The Perfect Location''
Role of the EDC
The EDC, in partnership with the City, works tirelessly on:

1. Attracting new business, particularly job creation.

2. Assisting existing business expand, including identifying and providing loans.

3. Retention of existing business that are seeking and relocating outside of the region.

4. Serving as a liaison between the City and businesses.

As part of these efforts, the EDC:
 Attends trade shows
 Communicates with corporate site selectors to identify needs  Identifies key personnel at public utility companies (e.g. PG&E, AT&T, Comcast)  Generates data
 Develops and maintains on-going relationships with State and Federal elected officials While not all efforts result in new businesses, it is worth noting that the EDC played an instrumental role in recently attracting:

Table 1: New Businesses in the City (1)
In N Out Dutch Bros Coffee
Amond World Miles Chemical
AG Machining WHSE Partners
North Fork Mono Resort
**Company names may not be provided due to confidentially** California Central Valley EDC
While the EDC represents the JPA agencies, it also part of an eight county wide economic consortium, the California Central Valley Economic Development Corporation (CCVEDC). The CCVEDC is nationally recognized and assists the EDC with connecting key decision makers, generating proprietary research and data, and in organizing site tours with corporate site selectors. Being a member of the EDC grants access to CCVEDC’s prospects and leads.
2425 West Cleveland Ave., Suite 101 • Madera, CA 93637
559-675-7768 • fax 559-675-3252 • www.maderacountyedc.com ''Madera County, The Perfect Location''
Regional EDC
Worth noting is that EDC also acts as the lead agency on a county-wide basis for several agencies, organizations and programs, including:

A. The Eastern Madera County Foundation
B. The Greater Madera County Industrial Association
C. Recycling Market Development Zone (Zone administrator working with CalRecyle and Madera County businesses that use recycled materials to prevent adding to the landfill) D. The Madera County and City of Madera Revolving Loan Fund programs and others.

E. MCEDC acted as a partner with the County of Madera on their CARES Act Funding and ARPA Funding for the Microbusiness Grant programs.

The EDC is also a leader in promoting Madera with ongoing press releases, social media, daily blogs and Real Estate Update.

EDC REQUEST
The contribution amounts are proportionally based on population. For the upcoming year, EDC staff, along with the Board of Directors determined the following contribution amounts:

Table 2: Contribution Amounts
County of Madera City of Madera City of Chowchilla Total Contribution 214,446.28 181,437.86 37,866.43 433,750.57 Population % 49.44% 41.83% 8.73% 100%
The 2023/24 Basic Service Level Budget has a $2,008.87 increase over the 2022/23 budget. The JPA states that each jurisdiction shall pay a pro-rated share of the EDC Basic Service Level Budget based on population. EDC conducts an annual review of the State of California Department of Finance (DOF) most recent population numbers for the County of Madera, City of Madera and the City of Chowchilla. The DOF figures show that the City of Madera population represents 41.83 % of the County. This equates to $181,437.86 for the 2023/2024 fiscal year. This is an increase of $2,008.87 over the 2022/2023 Basic Service Level budget.

LOOKING FORWARD
Similar to all organizations, the EDC takes its role seriously and is continuously looking at improving to better serve the City. Looking forward to FY 23/24, the EDC will:
 EDC will provide a quarterly update to the council on projects and activities.  All council members will be emailed the agenda for the EDC’s Board of Commissioners Quarterly meetings.
 EDC staff will invite council members for individual monthly briefing.

FISCAL IMPACT
This request will have an impact to the General fund in the amount of $181,437.86. 2425 West Cleveland Ave., Suite 101 • Madera, CA 93637
559-675-7768 • fax 559-675-3252 • www.maderacountyedc.com ''Madera County, The Perfect Location''
EDC Projected Expenses County City City
of Madera of Madera of Chowchilla TOTAL
Staff Salaries/Other Compensation 116,043.83 98,181.90 20,490.75 234,716.48 Staff Benefits/Taxes 48,369.17 40,924.00 8,540.92 97,834.09 Subtotal 164,413.00 139,105.90 29,031.67 332,550.57
Operating Expenses % to be applied 49.44% 41.83% 8.73% 100% Audit 5,000 2,472.00 2,091.50 436.50 5,000
Auto Expense/Travel 3,000 1,483.20 1,254.90 261.90 3,000 Conference/Training 2,500 1,236.00 1,045.75 218.25 2,500 Staff Expense 2,000 988.80 836.60 174.60 2,000
Insurance/Surety Bonds 1,000 494.40 418.30 87.30 1,000
Office Supplies 2,000 988.80 836.60 174.60 2,000
Office Rent 26,000 12,854.40 10,875.80 2,269.80 26,000
Organizational Dues 1,500 741.60 627.45 130.95 1,500
Postage 250 123.60 104.57 21.83 250
Newsletter 2,000 988.80 836.60 174.60 2,000
Printing 250 123.60 104.58 21.82 250
Publications/Directories 500 247.20 209.15 43.65 500
Repairs/Maintenance 3,500 1,730.40 1,464.05 305.55 3,500 Telephone 3,500 1,730.40 1,464.05 305.55 3,500
Utilities 3,000 1,483.20 1,254.90 261.90 3,000
Commission Expense 200 98.88 83.66 17.46 200
Equipment Rental 3,000 1,483.20 1,254.90 261.90 3,000
Marketing 42,000 20,764.80 17,568.60 3,666.60 42,000
101,200.00 50,033.28 42,331.96 8,834.76 101,200
TOTAL Fiscal Year 23/24 214,446.28 181,437.86 37,866.43 433,750.57 County of Madera City of Madera City of Chowchilla
Summary of Staff Time EXHIBIT A
*Based on population County of City of City of
Madera Madera Chowchilla TOTAL
Business Assistance/Office Manager 49.44% 41.83% 8.73% 100% ** 15% to CDBG
Executive Director
**1% to CDBG
Business Assistance/Office Manager **CDBG 15%
Salary $63,484.09 $26,629.11 $22,530.26 $4,702.11 $53,861.48 $9,522.61 Retirement $4,761.31 $2,000.90 $1,692.91 $353.30 $4,047.11 $714.20 Employer Taxes $4,953.66 $2,081.73 $1,761.30 $367.59 $4,210.61 $743.05 Workers Comp. $600.00 $256.28 $212.92 $40.80 $510.00 $90.00 Medical $18,951.45 $7,964.16 $6,738.28 $1,406.29 $16,108.73 $2,842.72 Dental $759.93 $324.58 $269.68 $51.68 $645.94 $113.99
Vision $128.20 $54.76 $45.49 $8.72 $108.97 $19.23
Life/LTD $374.52 $157.39 $133.16 $27.79 $318.34 $56.18
$39,468.91 $33,384.00 $6,958.28 $79,811.18 $14,101.98
Business Development/Mkting Manager
Salary $55,125.00 $27,253.80 $23,058.79 $4,812.41 $55,125.00 Retirement $4,134.38 $2,044.04 $1,729.41 $360.93 $4,134.38 Employer Taxes $4,217.06 $2,084.91 $1,764.00 $368.15 $4,217.06 Workers Comp $543.93 $273.32 $227.10 $43.51 $543.93
Medical $23,148.00 $11,444.37 $9,682.81 $2,020.82 $23,148.00 Dental $1,316.40 $650.83 $550.65 $114.92 $1,316.40
Vision $184.32 $91.13 $77.10 $16.09 $184.32
Life/LTD $334.56 $165.41 $139.95 $29.20 $334.56
$44,007.81 $37,229.81 $7,766.03
$89,003.65
Executive Director **CDBG 1%
Salary $127,000.00 $62,160.91 $52,592.86 $10,976.23 $125,730.00 $1,270.00 Retirement $9,525.00 $4,662.07 $3,944.46 $823.22 $9,429.75 $95.25 Employer Taxes $9,715.50 $4,755.31 $4,023.35 $839.68 $9,618.34 $97.16 Workers Comp $4,626.00 $2,327.42 $1,894.18 $358.14 $4,579.74 $46.26 Medical $13,442.10 $6,579.32 $5,566.60 $1,161.76 $13,307.68 $134.42 Dental $362.50 $182.38 $148.43 $28.06 $358.87 $3.63
Vision $82.55 $41.53 $33.80 $6.39 $81.72 $0.83
Life/LTD $636.00 $311.29 $263.38 $54.97 $629.64 $6.36
$81,020.23 $68,467.06 $14,248.45 $1,653.91
$163,735.74
$348,406.46 $164,496.95 $139,080.87 $28,972.76 $332,550.57 Madera City Council Agenda
02/15/23
Agenda Item E-1
Consideration regarding the proposed Dolores Huerta Day a Community Event in Partnership with Madera Community
College (Report by Arnoldo Rodriguez)
There is no written report for this item.

Madera City CouncilFebruary 15, 2023

Madera City Council
February 15, 2023