Agenda packet — Madera City Council, February 15, 2023 (part 1 of 2)

Update 2/10/2023 at 11:30 a.m. Madera City Council Agenda Page 1 of 5 February 15, 2023

REGULAR MEETING OF THE MADERA CITY COUNCIL
205 W. 4th Street, Madera, California 93637

CORRECTED

NOTICE AND AGENDA
Wednesday, February 15, 2023 Council Chambers
6:00 p.m. City Hall
The Council Chambers will be open to the public. This meeting will also be available for public viewing and participation through Zoom. Members of the public may also observe the live streamed meeting on the City’s website at www.madera.gov/live. Members of the public may comment on agenda items at the meeting or remotely through an electronic meeting via phone by dialing (669) 900-6833 enter ID: 820 6768 8175#. Comments will also be accepted via email at [email protected] or by regular mail at 205 W. 4th Street, Madera, CA 93637.

CALL TO ORDER:

ROLL CALL: Mayor Santos Garcia
Mayor Pro Tem Elsa Mejia, District 5
Councilmember Cece Gallegos, District 1
Councilmember Jose Rodriguez, District 2
Councilmember Steve Montes, District 3
Councilmember Anita Evans, District 4
Councilmember Artemio Villegas, District 6
INVOCATION: Joyce Lane, Glory of Zion Ministries
PLEDGE OF ALLEGIANCE:

APPROVAL OF AGENDA:

PUBLIC COMMENT:

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

Speakers will be asked, but are not required, to identify themselves and state the subject of their comments. If the subject is an item on the Agenda, the Mayor has the option of asking the speaker to hold the comment until that item is called. Comments on items listed as a Public Hearing on the Agenda should be held until the hearing is opened. The Council is prohibited by law from taking any action on matters Update 2/10/2023 at 11:30 a.m. Madera City Council Agenda Page 2 of 5 February 15, 2023
discussed that are not on the agenda, and no adverse conclusions should be drawn if the Council does not respond to public comment at this time.

WRITTEN COMMUNICATIONS: None
PRESENTATIONS: None
INTRODUCTIONS: None
A. WORKSHOP: None
B. CONSENT CALENDAR:

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

B-1 Minutes – November 16, 2022
Recommendation: Approve the City Council Minutes of November 16, 2022 (Report by Alicia Gonzales)
B-2 Informational Report on Register of Audited Demands Recommendation: Review Register of Audited Demands Report for January 21, 2023 to February 3, 2023 (Report by Anthony Forestier)
B-3 Informational Report on Personnel Activity
Recommendation: This report is submitted for informational purposes only and there is no action requested from City Council (Report by Wendy Silva) B-4 Informational Report on Contract City Attorney Services and Litigation Expenditures Recommendation: This report is submitted for informational purposes only and there is no action requested from City Council (Report by Arnoldo Rodriguez) B-5 Community Development Block Grant (CDBG) McNally Park Project 2022-2023 Agreement Recommendation: Adopt a Resolution Approving the City of Madera Parks Department Subrecipient Agreement for the Allocation of Funds towards McNally Park in the amount of $609,307 (Report by Anthony Forestiere) B-6 Rescinding Resolution 20-30 Proclaiming a Local Emergency within the City due to COVID-19 Recommendation: Adopt a Resolution Rescinding Resolution No. 20-30 Proclaiming a Local Emergency within the City due to COVID-19 (Report by Alicia Gonzales) C. PUBLIC HEARINGS: None
D. PETITIONS, BIDS, RESOLUTIONS, ORDINANCES, AND AGREEMENTS:

D-1 Clean California State Beautification Program – Madera Block Wall Enhancement Project Update
Recommendation: Adopt Resolutions:
1) Approving Transportation Arts Agreement between the Department of Transportation (Caltrans) and the City for the Madera Block Wall Enhancement Project in the amount of $100,000; and
Update 2/10/2023 at 11:30 a.m. Madera City Council Agenda Page 3 of 5 February 15, 2023
2) Approving Memorandum of Understanding between the City and Madera County Arts Council for the Madera Block Wall Enhancement Project; and
3) Establishing Arts Selection Committee and Appointing Council Member to Arts Selection Committee (Report by Joseph Hebert) D-2 Amendment No. 1 to the Landscape Maintenance Services for the Downtown District, Certain Facilities, and Median Islands Agreement with EMTS Inc.

Recommendation: Adopt a Resolution Approving Amendment No. 1 to the Landscape Maintenance Services for the Downtown District, Certain City Facilities, and Median Islands Agreement with EMTS, Inc. (Report by Joseph Hebert)
E. ADMINISTRATIVE REPORTS:

E-1 Acceptance of the Audited Financial Statements for the Fiscal Year ended June 30, 2022 Recommendation: It is recommended City Council accept of Audited Financial Statements for Fiscal Year ended June 30, 2022 (Report by Anthony Forestiere E-2 Update on Temporary Barricade Along Hazel Avenue
Recommendation: This item is for informational purposes only. (Report by Jamie Hickman) E-3 Emergency Repairs to Avenue 13 Sewer Trunk Main at Granada Drive – Update #2 Recommendation: This report is submitted for informational purposes only, and no action is requested from City Council at this time (Report by Keith Helmuth) E-4 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) (Report by Keith Helmuth)
E-5 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 (Report by Hilda Cantu Montoy)
E-6 City Contribution towards the Madera County Economic Development Commission (EDC) for Fiscal Year 2022/23 in the amount of $ 181,437.86
Recommendation: The EDC recommends the City Council Adopt a Minute Order Approving the 2023/24 Basic Service Level Budget as Submitted (Report by Darren Rose, EDC Executive Director)
E-7 Consideration regarding the proposed Dolores Huerta Day a Community Event in Partnership with Madera Community College
Recommendation: This item is being brought for consideration and direction at the request of the City Council (Report by Arnoldo Rodriguez)
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F. COUNCILMEMBER REPORTS/ANNOUNCEMENTS/FUTURE AGENDA ITEMS:

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

G. CLOSED SESSION:

G-1 Conference with Labor Negotiators - Pursuant to Government Code §54957.6 Agency Designated Representatives: Mayor Pro Tem Mejia and Councilmember Montes Unrepresented Employee: City Manager
ADJOURNMENT:

UPCOMING MEETING DATES:
 Wednesday, March 1, 2023
 Wednesday, March 15, 2023
 REASONABLE ACCOMMODATIONS POLICY: The City will be considering adoption of a formal written Reasonable Accommodations Policy at the March 1, 2023, meeting that provides a procedure for receiving and resolving requests for accommodation to participate in public meetings. In the interim, requests for accommodations for persons with disabilities such as signing services, assistive listening devices, or alternative format agendas and reports needed to assist participation in this public meeting may be made by calling the City Clerk’s Office at (559) 661-5405 or emailing [email protected] . Those who are hearing impaired may call 711 or 1-800-735-2929 for TTY Relay Service. Requests should be made as soon as practicable as additional time may be required for the City to arrange or provide the requested accommodation. Requests may also be delivered/mailed to: City of Madera, Attn: City Clerk, 205 W. 4th Street, Madera, CA 93637. At least seventy-two (72) hours’ notice prior to the meeting is requested but not required. When making a request, please provide sufficient detail that the City may evaluate the nature of the request and available accommodations to support meeting participation. Please also provide appropriate contact information should the City need to engage in an interactive discussion regarding the requested accommodation.
 The services of a translator can be made available. Please contact the City Clerk’s Office at (559) 661- 5405 or emailing [email protected] to request translation services for this meeting. Those who are hearing impaired may call 711 or 1-800-735-2929 for TTY Relay Service. Requests should be submitted in advance of the meeting to allow the City sufficient time to provide or arrange for the requested services. At least seventy-two (72) hours’ notice prior to the meeting is requested but not required.
 Please silence or turn off cell phones and electronic devices while the meeting is in session.  Regular meetings of the Madera City Council are held the 1st and 3rd Wednesday of each month at 6:00 p.m. in the Council Chambers at City Hall.
 A complete agenda packet is available on the City’s website and in the City Clerk’s Office at least 72 hours prior to a Regular Meeting and 24 hours prior to a Special Meeting. A hard copy of any agenda report may be requested by contacting the City Clerk’s Office at (559) 661-5405 or by email at [email protected] .

Update 2/10/2023 at 11:30 a.m. Madera City Council Agenda Page 5 of 5 February 15, 2023
 Questions regarding the meeting agenda or conduct of the meeting, please contact the City Clerk’s Office at (559) 661-5405.
 Para asistencia en español sobre este aviso, por favor llame al (559) 661-5405.

I, Alicia Gonzales, City Clerk for the City of Madera, declare under penalty of perjury that I posted the above agenda for the Regular Meeting of the Madera City Council for February 15, 2023, near the front entrances of City Hall and on the City’s website www.madera.gov at 7:45 p.m. on February 9, 2023. _______________________
Alicia Gonzales, City Clerk

Minutes of a Regular Meeting of the Madera City Council November 16, 2022 Council Chambers
6:00 p.m. City Hall
The Council Chambers will be open to the public. This meeting will also be available for public viewing and participation through Zoom. Members of the public may also observe the live streamed meeting on the City’s website at www.madera.gov/live. Members of the public may comment on agenda items at the meeting or remotely through an electronic meeting via phone by dialing (669) 900-6833 enter ID: 840 2977 4103#. Comments will also be accepted via email at [email protected] or by regular mail at 205 W. 4th Street, Madera, CA 93637.

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

ROLL CALL:

Present: Mayor Santos Garcia
Mayor Pro Tem Anita Evans, District 4
Councilmember Cece Gallegos, District 1
Councilmember Jose Rodriguez, District 2 (Zoom)
Councilmember Steve Montes, District 3
Councilmember Elsa Mejia, District 5 (Zoom)
Councilmember Artemio Villegas, District 6
Others present were City Manager Arnoldo Rodriguez, City Clerk Alicia Gonzales, City Attorney Hilda Cantu Montoy (Zoom), City Engineer Keith Helmuth, Community Development Director Will Tackett, Interim Director of Financial Services Kingsley Okereke, Division Fire Chief Matt Watson, Fire Battalion Chief Robert Duran, Grants Administrator Marcela Zuniga, Director of Human Resources Wendy Silva, IS Manager Mark Souders, Director of Parks and Community Services Joseph Hebert, Planning Manager Gary Conte, Chief of Police Dino Lawson, Interim Public Works Director Jamie Hickman, Wastewater Treatment Plant Manager Gabriel Bostan, Senior Planner (Consultant) James Troyer, Senior Planner Robert Smith and Communication Specialist Joseph Carrello.

INVOCATION: Mayor Pro Tem Anita Evans
PLEDGE OF ALLEGIANCE: Councilmember Villegas
APPROVAL OF AGENDA:

ON MOTION BY COUNCILMEMBER MONTES AND SECONDED BY COUNCILMEMBER GALLEGOS, THE AGENDA WAS APPROVED BY A 7/0 VOTE. NOES: NONE. ABSENT: NONE. ABSTAIN: NONE.

THE MOTION PASSED WITH THE FOLLOWING VOTE:

YES: 7 – COUNCILMEMBER GALLEGOS
Item: B-1
Minutes for: 11/16/2022
Adopted: 02/15/2023
City of Madera City Council Minutes
205 W. 4th Street November 16, 2022
Madera, CA 93637 Page 2 of 11

COUNCILMEMBER RODRIGUEZ

COUNCILMEMBER MONTES

MAYOR PRO TEM EVANS

COUNCILMEMBER MEJIA

COUNCILMEMBER VILLEGAS

MAYOR GARCIA
PUBLIC COMMENT:

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

DJ Becker of the ADA Council gave an update and example (pedestrian flags for visibility) of how they are using City funds. Ms. Becker stated she is alarmed pedestrians are worried about using crosswalks due to not feeling safe from vehicles.

Division Fire Chief Matt Watson introduced new Fire Battalion Chief Robert Duran.

Cynthia Ortegon of the ADA Council stated that she is alarmed for pedestrian safety as there used to be 10 traffic officers and now there is just one traffic officer. She asked that Council consider having more traffic officers.

Brandon Gerard Robuchon stated he recently relocated here from another state. He is a military veteran and asked Council to support the VFW (Veterans of Foreign Wars) and American Legion, so they can support not just veterans but the community.

WRITTEN COMMUNICATIONS: None
PRESENTATIONS:

1. Proclamation Recognizing Small Business Saturday – Ortiz Western Wear and GBS Hardware

2. Proclamation Recognizing National Injury Prevention Day – Valley Children’s Hospital INTRODUCTIONS: None
A. WORKSHOP: None
B. CONSENT CALENDAR:

ON MOTION BY COUNCILMEMBER MONTES AND SECONDED BY COUNCILMEMBER VILLEGAS, THE CONSENT CALENDAR WAS APPROVED UNANIMOUSLY BY A 7/0 VOTE. NOES: NONE. ABSENT:

NONE. ABSTAIN: NONE.

YES: 7 – COUNCILMEMBER GALLEGOS

COUNCILMEMBER RODRIGUEZ

COUNCILMEMBER MONTES
City of Madera City Council Minutes
205 W. 4th Street November 16, 2022
Madera, CA 93637 Page 3 of 11

MAYOR PRO TEM EVANS

COUNCILMEMBER MEJIA

COUNCILMEMBER VILLEGAS

MAYOR GARCIA
B-1 Minutes – August 3, 2022, August 17, 2022, August 24, 2022 Recommendation: Approve the City Council Minutes of 8/3/22, 8/17/22, 8/24/22 B-2 Informational Report on Register of Audited Demands for October 22, 2022 to November 4, 2022
Recommendation: No Action Required (Report by Kingsley Okereke) B-3 Informational Report on Personnel Activity
Recommendation: No Action Required (Report by Wendy Silva) B-4 Award of Agreements for Medical Services
Recommendation: Adopt a Resolution Approving Medical Services Agreements with OccuMed (Report by Wendy Silva) RES 22-187 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MADERA

APPROVING AN AGREEMENT FOR MEDICAL SERVICES WITH OCCU-MED B-5 Remote City Council Meetings Under Brown Act Requirements (AB 361) Recommendation: Council to decide to adopt a Resolution Reauthorizing Remote Teleconference Public Meetings by the City Council and All Boards, Commissions, and Standing Committees of the City in Accordance with Assembly Bill 361 for a Period of 30 Days (Report by Arnoldo Rodriguez) RES 22-188 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MADERA

REAUTHORIZING REMOTE TELECONFERENCE MEETINGS BY THE CITY

COUNCIL AND ALL BOARDS, COMMISSIONS, AND STANDING COMMITTEES OF THE CITY IN ACCORDANCE WITH ASSEMBLY BILL 361 FOR A PERIOD OF

THIRTY DAYS
B-6 2022 Downtown Christmas Light Parade Entry for City Participation Recommendation: Approve a Minute Order Authorizing the City Manager to execute documents necessary or any City entries in the Downtown Christmas Light Parade scheduled on December 1, 2022 (Report by Alicia Gonzales) B-7 Letter Supporting the Madera Unified School District’s (MUSD) Application for Funding ASSETs Program and CLC
Recommendation: This report is submitted to provide the City Council an informational report on the request by MUSD to the City for letters of support regarding their application for funding for the After School Safety and Enrichment for Teens (ASSETs) Program and Community Learning Centers (CLC) (Report by Joseph Hebert)
B-8 Adoption of Updated Conflict of Interest Code for the City of Madera Recommendation: Adopt a Resolution Adopting the Conflict of Interest Code for the City of Madera and Rescinding Resolution 20-124 (Report by Alicia Gonzales) City of Madera City Council Minutes
205 W. 4th Street November 16, 2022
Madera, CA 93637 Page 4 of 11
RES 22-189 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MADERA,

CALIFORNIA ADOPTING THE CONFLICT OF INTEREST CODE FOR THE CITY OF MADERA AND RESCINDING RESOLUTION NO. 20-124
C. PUBLIC HEARINGS:

C-1 Public Hearing Regarding Annexation No. 13 (Tract 21-S-02 & S1-S-03/TSM 2020-04 Vineyard Estates Subdivision) into Community Facilities District No. 2005-1 (Public Services) Under the Mello Roos Community Facilities Act of 1982 and Related Actions Recommendation:
1) Hold the Public Hearing; and
2) Adopt a Resolution Authorizing Annexation (Annexation No. 13) of Territory to Community Facilities (CFD) District No. 2005-1; Authorizing the Levy of a Special Tax; and Submitting the Levy of Tax to the Qualified Electors; and 3) Conduct the Election of the Qualified Electors of Annexation No. 13; and 4) Adopt a Resolution Making Certain Findings, Declaring and Certifying the Results of an Election, Adding the Territory Identified as Annexation No. 13 to CFD 2005-1 (Public Services), Annexation No. 13 (Report by Will Tackett)

ON MOTION BY COUNCILMEMBER MONTES AND SECONDED BY COUNCILMEMBER VILLEGAS, ITEM C-1 (2) WAS APPROVED UNANIMOUSLY BY A 7/0 VOTE. NOES: NONE.

ABSENT: NONE. ABSTAIN: NONE.

YES: 7 – COUNCILMEMBER GALLEGOS

COUNCILMEMBER RODRIGUEZ

COUNCILMEMBER MONTES

MAYOR PRO TEM EVANS

COUNCILMEMBER MEJIA

COUNCILMEMBER VILLEGAS

MAYOR GARCIA
RES 22-190 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MADERA,

CALIFORNIA, AUTHORIZING THE ANNEXATION OF TERRITORY
(ANNEXATION NO. 13) TO COMMUNITY FACILITIES DISTRICT NO. 2005-1 (PUBLIC SERVICES), AUTHORIZING THE LEVY OF A SPECIAL TAX, AND

SUBMITTING THE LEVY OF TAX TO THE QUALIFIED ELECTORS

ON MOTION BY COUNCILMEMBER MONTES AND SECONDED BY COUNCILMEMBER GALLEGOS, ITEM C-1 (4) WAS APPROVED UNANIMOUSLY BY A 7/0 VOTE. NOES: NONE.

ABSENT: NONE. ABSTAIN: NONE.

YES: 7 – COUNCILMEMBER GALLEGOS

COUNCILMEMBER RODRIGUEZ

COUNCILMEMBER MONTES

MAYOR PRO TEM EVANS

COUNCILMEMBER MEJIA

COUNCILMEMBER VILLEGAS

MAYOR GARCIA
City of Madera City Council Minutes
205 W. 4th Street November 16, 2022
Madera, CA 93637 Page 5 of 11
RES 22-191 RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MADERA, CALIFORNIA,

MAKING CERTAIN FINDINGS, DECLARING AND CERTIFYING THE RESULTS

OF A SPECIAL ELECTION, AND ADDING THE TERRITORY IDENTIFIED AS ANNEXATION NO. 13 TO COMMUNITY FACILITIES DISTRICT NO. 2005-1 (PUBLIC SERVICES)
C-2 Vacation of a Portion of Clark Street Right-of-Way Between Owens Street and Taylor Street (ABN 2022-01)
Recommendation: Hold a Public Hearing and Adopt a Resolution adopting a Categorical Exemption Pursuant to the California Environmental Quality Act (CEQA) Guidelines Section 15305 (Minor Alterations in Land Use Limitations) and Approving the Vacation of a Portion of Clark Street Between Owens Street and Taylor Street (Report by Will Tackett)

ON MOTION BY COUNCILMEMBER MONTES AND SECONDED BY COUNCILMEMBER VILLEGAS, ITEM C-2 WAS APPROVED UNANIMOUSLY BY A 7/0 VOTE. NOES: NONE. ABSENT:

NONE. ABSTAIN: NONE.

YES: 7 – COUNCILMEMBER GALLEGOS

COUNCILMEMBER RODRIGUEZ

COUNCILMEMBER MONTES

MAYOR PRO TEM EVANS

COUNCILMEMBER MEJIA

COUNCILMEMBER VILLEGAS

MAYOR GARCIA
RES 22-192 RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MADERA ADOPTING A

CATEGORICAL EXEMPTION PURSUANT TO CEQA GUIDELINES SECTION 15305 (MINOR ALTERATIONS IN LAND USE LIMITATIONS) AND

APPROVING THE VACATION OF A PORTION OF CLARK STREET BETWEEN

OWENS STREET AND TAYLOR STREET
C-3 Vacation of a Portion of Noble Street (Alley) along the east side and corner of Noble Street and Maple Street at southeast corner of right-of-way vacation (ABN 2020-02 and ABN 2021- 01)
Recommendation: Adopt a Resolution Adopting a Categorical Exemption Pursuant to the California Environmental Quality Act (CEQA) Guidelines Section 15305 (Minor Alterations in Land Use Limitations) and Approving the Vacation of a Portion Noble Street (Alley) along the East side and corner of Noble Street and Maple Street at southeast corner (Report by Will Tackett) Mike Hamsey of Harbison International Inc., the civil engineering company on this project spoke on behalf of the project.

ON MOTION BY COUNCILMEMBER GALLEGOS AND SECONDED BY COUNCILMEMBER MONTES, ITEM C-3 WAS APPROVED UNANIMOUSLY BY A 7/0 VOTE. NOES: NONE. ABSENT:

NONE. ABSTAIN: NONE.

YES: 7 – COUNCILMEMBER GALLEGOS

COUNCILMEMBER RODRIGUEZ

COUNCILMEMBER MONTES

MAYOR PRO TEM EVANS
City of Madera City Council Minutes
205 W. 4th Street November 16, 2022
Madera, CA 93637 Page 6 of 11

COUNCILMEMBER MEJIA

COUNCILMEMBER VILLEGAS

MAYOR GARCIA
RES 22-193 RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MADERA ADOPTING A

CATEGORICAL EXEMPTION PURSUANT TO CEQA GUIDELINES SECTION 15305 (MINOR ALTERATIONS IN LAND USE LIMITATIONS} AND

APPROVING THE VACATION OF A PORTION OF EAST NOBLE STREET ALLEY

AND SOUTHEAST CORNER OF NOBLE STREET AND MAPLE STREET
C-4 Vacation of a Portion of Grove Street right-of-way South of Maple Street (ABN 2020-01) Recommendation: Hold a Public Hearing and Adopt a Resolution adopting a Categorical Exemption Pursuant to the California Environmental Quality Act (CEQA) Guidelines Section 15305 (Minor Alterations in Land Use Limitations) and Approving the Vacation of a Portion of Grove Street south of Maple Street (Report by Will Tackett)

ON MOTION BY COUNCILMEMBER MONTES AND SECONDED BY COUNCILMEMBER VILLEGAS, ITEM C-4 WAS APPROVED UNANIMOUSLY BY A 7/0 VOTE. NOES: NONE. ABSENT:

NONE. ABSTAIN: NONE.

YES: 7 – COUNCILMEMBER GALLEGOS

COUNCILMEMBER RODRIGUEZ

COUNCILMEMBER MONTES

MAYOR PRO TEM EVANS

COUNCILMEMBER MEJIA

COUNCILMEMBER VILLEGAS

MAYOR GARCIA
RES 22-194 RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MADERA ADOPTING A

CATEGORICAL EXEMPTION PURSUANT TO CEQA GUIDELINES SECTION 15305 (MINOR ALTERATIONS IN LAND USE LIMITATIONS) AND

APPROVING THE VACATION OF A PORTION OF GROVE STREET
C-5 Permanent Local Housing Allocation (PLHA) Grant Application Recommendation: Conduct the Public Hearing and Adopt a Resolution Authorizing Submittal of a Grant Application for the PLHA Program (Report by Kingsley Okereke) Brandon Gerard Robuchon recommended that veterans be a priority and asked that Council move funds into applying for foreclosed houses and then turning them into mental health centers.

ON MOTION BY COUNCILMEMBER MONTES AND SECONDED BY COUNCILMEMBER VILLEGAS, ITEM C-5 WAS APPROVED UNANIMOUSLY BY A 7/0 VOTE. NOES: NONE. ABSENT:

NONE. ABSTAIN: NONE.

YES: 7 – COUNCILMEMBER GALLEGOS

COUNCILMEMBER RODRIGUEZ

COUNCILMEMBER MONTES

MAYOR PRO TEM EVANS

COUNCILMEMBER MEJIA

COUNCILMEMBER VILLEGAS
City of Madera City Council Minutes
205 W. 4th Street November 16, 2022
Madera, CA 93637 Page 7 of 11

MAYOR GARCIA
RES 22-195 RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MADERA

AUTHORIZING THE APPLICATION FOR THE PERMANENT LOCAL HOUSING

ALLOCATION PROGRAM
D. PETITIONS, BIDS, RESOLUTIONS, ORDINANCES, AND AGREEMENTS:

D-1 Employee Wage Adjustments to Offset Inflation, Minimum Wage Compaction, and Recruitment and Retention of Full-time Employees
Recommendation: Adopt Resolutions:
1) Approving Side Letter Agreements effecting additional cost-of-living (COLA) increases and certain salary range adjustments as a direct result of minimum wage increases for the following employee bargaining units:
a. Madera Affiliated City Employees’ Association, representing the General Bargaining Unit
b. Mid Management Employee Group
c. Madera Police Officers’ Association
d. Law Enforcement Mid Management Employee Group
2) Approving revised Standard Terms and Conditions for Employment Agreements of Unrepresented Department Head Positions effecting additional COLA increases 3) Approving amendments to the City of Madera Classification Plan removing job classifications no longer utilized, adding the Parks Manager classification, and modifying salary range assignments for certain job classifications as a direct result of minimum wage increases (Report by Wendy Silva)

ON MOTION BY COUNCILMEMBER MONTES AND SECONDED BY COUNCILMEMBER GALLEGOS, ITEM D-1 WITH REVISED EXHIBITS FOR ITEM D-1(1)(a) WAS APPROVED UNANIMOUSLY BY A 7/0 VOTE. NOES: NONE. ABSENT: NONE. ABSTAIN: NONE.

YES: 7 – COUNCILMEMBER GALLEGOS

COUNCILMEMBER RODRIGUEZ

COUNCILMEMBER MONTES

MAYOR PRO TEM EVANS

COUNCILMEMBER MEJIA

COUNCILMEMBER VILLEGAS

MAYOR GARCIA
RES 22-196 RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MADERA APPROVING

SIDE LETTER AGREEMENTS WITH MADERA AFFILIATED CITY EMPLOYEES'

ASSOCIATION, MID MANAGEMENT EMPLOYEE GROUP, MADERA POLICE

OFFICERS' ASSOCIATION, AND LAW ENFORCEMENT MID MANAGEMENT

GROUP PROVIDING ADDITIONAL COST-OF-LIVING INCREASES AND

MAKING CERTAIN SALARY RANGE ADJUSTMENTS
RES 22-197 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MADERA

APPROVING STANDARD TERMS AND CONDITIONS FOR EMPLOYMENT

AGREEMENTS OF UNREPRESENTED DEPARTMENT HEAD POSITIONS
City of Madera City Council Minutes
205 W. 4th Street November 16, 2022
Madera, CA 93637 Page 8 of 11
RES 22-198 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MADERA AMENDING

THE CITY OF MADERA CLASSIFICATION PLAN AND SETTING THE ASSIGNED

SALARY RANGE FOR CERTAIN CLASSIFICATIONS
D-2 Award of Contract for Hearing Officer Services for Cannabis Permitting Process Recommendation: Adopt a Resolution Approving a Contract with Nastich Law, a Profession Corporation to serve as Hearing Officer for Cannabis Permitting Appeals and Authorizing the City Manager to Execute the Agreement (Report by Will Tackett)

ON MOTION BY MAYOR PRO TEM EVANS AND SECONDED BY COUNCILMEMBER MONTES, TO CONTINUE ITEM D-2 WAS APPROVED UNANIMOUSLY BY A 7/0 VOTE. NOES: NONE.

ABSENT: NONE. ABSTAIN: NONE.

YES: 7 – COUNCILMEMBER GALLEGOS

COUNCILMEMBER RODRIGUEZ

COUNCILMEMBER MONTES

MAYOR PRO TEM EVANS

COUNCILMEMBER MEJIA

COUNCILMEMBER VILLEGAS

MAYOR GARCIA
RES 22-199 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MADERA

APPROVING AGREEMENT WITH NASTICH LAW, A PROFESSIONAL

CORPORATION FOR OFFICER SERVICES ON CANNABIS PERMITTING

APPEALS AND AUTHORIZING THE CITY MANAGER TO EXECUTE THE

AGREEMENT
D-3 Improvement Agreement Amendment No. 1 for the Rancho Santa Fe Subdivision (Tract No. 19-S-06) Allowing Reimbursement for Park Improvements
Recommendation: Adopt a Resolution Approving Amendment No. 1 to the Improvement Agreement Authorizing Construction of a Park Improvements Within the Rancho Santa Fe Subdivision and Reimbursement for Park Improvements Proposed to be Constructed by Subdivider (Report by Keith Helmuth) Brandon Robuchon stated he lives in this new subdivision area. He is concerned with pedestrian safety and would like Council to know that Encantada Avenue is also an area of concern due to vehicle speed. He recommended that the park include not just shade trees, but fruit trees or a small community garden that the community would be responsible for.

ON MOTION BY MAYOR PRO TEM EVANS AND SECONDED BY COUNCILMEMBER MONTES, TO CONTINUE ITEM D-3 WAS APPROVED UNANIMOUSLY BY A 7/0 VOTE. NOES: NONE.

ABSENT: NONE. ABSTAIN: NONE.

YES: 7 – COUNCILMEMBER GALLEGOS

COUNCILMEMBER RODRIGUEZ

COUNCILMEMBER MONTES

MAYOR PRO TEM EVANS

COUNCILMEMBER MEJIA

COUNCILMEMBER VILLEGAS

MAYOR GARCIA
City of Madera City Council Minutes
205 W. 4th Street November 16, 2022
Madera, CA 93637 Page 9 of 11
RES 22-200 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MADERA, CALIFORNIA, APPROVING AMENDMENT NO. 1 TO THE IMPROVEMENT

AGREEMENT AUTHORIZING CONSTRUCTION OF PARK IMPROVEMENTS

WITHIN THE RANCHO SANTA FE SUBDIVISION AND REIMBURSEMENT FOR

PARK IMPROVEMENTS PROPOSED TO BE CONSTRUCTED BY SUBDIVIDER D-4 Improvement Agreement Amendment No. 1 for the Iveywood I Subdivision (Tract No. 19-S03) Allowing Reimbursement for Park Improvements Recommendation: Adopt a Resolution Approving Amendment No. 1 to the Improvement Agreement Authorizing Construction of a Park Improvements Within the Iveywood I Subdivision and Reimbursement for Park Improvements Proposed to be Constructed by Subdivider (Report by Keith Helmuth)

ON MOTION BY COUNCILMEMBER GALLEGOS AND SECONDED BY MAYOR PRO TEM EVANS, TO CONTINUE ITEM D-4 WAS APPROVED UNANIMOUSLY BY A 7/0 VOTE. NOES: NONE.

ABSENT: NONE. ABSTAIN: NONE.

YES: 7 – COUNCILMEMBER GALLEGOS

COUNCILMEMBER RODRIGUEZ

COUNCILMEMBER MONTES

MAYOR PRO TEM EVANS

COUNCILMEMBER MEJIA

COUNCILMEMBER VILLEGAS

MAYOR GARCIA
RES 22-201 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MADERA, CALIFORNIA, APPROVING AMENDMENT NO. 1 TO THE IMPROVEMENT

AGREEMENT AUTHORIZING CONSTRUCTION OF PARK IMPROVEMENTS

WITHIN THE IVEVWOOD I SUBDIVISION AND REIMBURSEMENT FOR PARK

IMPROVEMENTS PROPOSED TO BE CONSTRUCTED BY SUBDIVIDER
E. ADMINISTRATIVE REPORTS:

E-1 Seek Direction Regarding the 2023 Regular City Council Meeting Schedule Recommendation: Deliberation and Direction Given from Council (Report by Arnoldo Rodriguez)
ON MOTION BY COUNCILMEMBER GALLEGOS AND SECONDED BY MAYOR GARCIA, ITEM E-1 WHILE REMOVING THE MEETINGS FOR JANUARY 4TH AND JULY 5TH FROM THE MEETING SCHEDULE WAS APPROVED UNANIMOUSLY BY A 7/0 VOTE. NOES: NONE. ABSENT: NONE.

ABSTAIN: NONE.

YES: 7 – COUNCILMEMBER GALLEGOS

COUNCILMEMBER RODRIGUEZ

COUNCILMEMBER MONTES

MAYOR PRO TEM EVANS

COUNCILMEMBER MEJIA

COUNCILMEMBER VILLEGAS

MAYOR GARCIA
City of Madera City Council Minutes
205 W. 4th Street November 16, 2022
Madera, CA 93637 Page 10 of 11
E-2 Inform Council of the Request for Proposal for the Intelligent Transportation System (ITS) conversion for Madera Metro
Recommendation: No action is being requested, informational item only (Report by Kingsley Okereke)
F. COUNCILMEMBER REPORTS/ANNOUNCEMENTS/FUTURE AGENDA ITEMS:

Councilwoman Gallegos reminded the public of the Downtown Christmas Parade on December 1st and acknowledged the Police Department and Public Works for their contributions to the event. She then recognized Yuba County for their assistance in recovering stolen property and helping to return $140,000 worth of items back to their rightful owner. She also wished those going out of town for Thanksgiving, safe travels, and a happy Thanksgiving.

Councilmember Montes wished everyone a happy Thanksgiving.

Councilmember Rodriguez had nothing to report.

Mayor Pro Tem Evans wished the community a happy and safe Thanksgiving. She mentioned her participation in the Ruby Bridges Walk to School event in which students and attendees walked from Alpha Elementary to Madera High School South Campus. She highlighted Veterans Day events held at Tesoro Viejo and Madera County Courthouse and thanked all veterans for their service and sacrifices. She invited the public to attend the upcoming Christmas Extravaganza at Madera Fairgrounds on December 18th in which toys are collected for charity.

Councilwoman Mejia had nothing to report.

Councilmember Villegas had nothing to report.

Mayor Garcia thanked everyone who participated in and ran for the recent midterm elections and highlighted the importance of voting as a civic duty. He mentioned that he joined the City Manager and Chief Lawson in attendance at the State Attorney General’s (AG) public forum regarding the Madera Community Hospital and St. Agnes Healthcare affiliation. He brought attention to the importance of voicing public opinion and felt optimistic that the AG would approve the affiliation so that Madera has a viable healthcare institution to continue to serve the community.

G. CLOSED SESSION:

G-1 Conference with Labor Negotiators - Pursuant to Government Code §54957.6 Agency Designated Representatives: Mayor Garcia
Unrepresented Employees: City Clerk
City Attorney Hilda Cantu Montoy made the closed session announcement at 8:00 p.m.

Council returned from Closed Session at 8:30 p.m. with all members of Council present.

City Manager stated there was no reportable action.

ADJOURNMENT: Meeting was adjourned at 8:31 p.m.

City of Madera City Council Minutes
205 W. 4th Street November 16, 2022
Madera, CA 93637 Page 11 of 11
UPCOMING MEETING DATES:
 Wednesday, December 7, 2022
 Wednesday, December 21, 2022

ALICIA GONZALES, City Clerk SANTOS GARCIA, Mayor
_______________________________________

MINUTES PREPARED BY
ZELDA LEON, Deputy City Clerk

REPORT TO CITY COUNCIL
Approved by:
_________________________________
Council Meeting of: February 15, 2023
Agenda Number: B-2
Department Director
_________________________________
City Manager
SUBJECT:

Informational Report on Register of Audited Demands
RECOMMENDATION:

Review Register of Audited Demands Report for January 21, 2023 to February 3, 2023 SUMMARY:

The Register of Audited Demands for the City covering obligations paid during the period of January 21, 2023 to February 3, 2023 is summarized in the following tables. Attachment A contains Warrants while Table 2 is a summary of the wire transfers.

Table 1: Warrant Distribution Summary
Description Check #’s Amount
General Warrants 35433 – 35592 $2,974,999.94
Table 2: Wire Transfer Summary
Description Vendor Amount
Payroll and Taxes Union Bank $647,600.84
SDI EDD $5,060.06
CalPERS Payment CalPERS $256,809.66
DISCUSSION:

Warrant requests are processed weekly based on the adopted Fiscal Year 2022/2023 budget and released for payment every Monday. Each demand has been audited and the Finance Director hereby certifies as to their accuracy and that there were sufficient funds for their payment. Per the request of City Council, we have included the departments from which each of the respective warrants were requested as well as the fund/division description from which they were paid.

FINANCIAL IMPACT:

Demands for payments are made within the constraints of the approved 2022/2023 budget.

ALTERNATIVES:

Informational only.

ATTACHMENTS:

CHECK PAY DATE DEPARTMENT PAID FROM ORG ISSUED TO DESCRIPTION AMOUNT 35433 01/23/2023 PD OPS PD OPS KER'S GAS & LUBE, INC. 12/22 PD CAR WASHES 230.00 $ 35434 01/23/2023 PLANNING PLANNING ACRO SERVICE CORPORATION CONSULTING SERVICES - PLANNING 1,575.00 $ 35435 01/23/2023 PD OPS PD OPS T-MOBILE USA, INC. TIMING ADVANCE - 22M-08976 25.00 $ 35436 01/23/2023 FACILITIES CENTRAL ADMIN PRESTIGE CUSTOM GLASS REPLACE BROKEN WINDOW 1,428.69 $ 35437 01/23/2023 ENGINEERING WATER OPS DAVIDS ENGINEERING, INC. PROFESSIONAL SERVICES 163.37 $ 35438 01/23/2023 PD OPS PD OPS DOOLEY ENTERPRISES, INC. AMMUNITION 35,157.49 $ 35439 01/23/2023 FINANCE ANIMAL CONTROL VAN DE POL ENTERPRISES, INC. FUEL FOR CITY VEHICLES12/16/2-12/31/22 149.10 $ 35439 01/23/2023 FINANCE CODE ENF VAN DE POL ENTERPRISES, INC. FUEL FOR CITY VEHICLES12/16/2-12/31/22 159.95 $ 35439 01/23/2023 FINANCE DRAINAGE VAN DE POL ENTERPRISES, INC. FUEL FOR CITY VEHICLES12/16/2-12/31/22 426.22 $ 35439 01/23/2023 FINANCE ENGINEERING VAN DE POL ENTERPRISES, INC. FUEL FOR CITY VEHICLES12/16/2-12/31/22 196.86 $ 35439 01/23/2023 FINANCE FACILITIES MAINT VAN DE POL ENTERPRISES, INC. FUEL FOR CITY VEHICLES12/16/2-12/31/22 192.53 $ 35439 01/23/2023 FINANCE FLEET MAINT VAN DE POL ENTERPRISES, INC. FUEL FOR CITY VEHICLES12/16/2-12/31/22 165.27 $ 35439 01/23/2023 FINANCE GRAFFITI ABATE VAN DE POL ENTERPRISES, INC. FUEL FOR CITY VEHICLES12/16/2-12/31/22 273.71 $ 35439 01/23/2023 FINANCE PARKS VAN DE POL ENTERPRISES, INC. FUEL FOR CITY VEHICLES12/16/2-12/31/22 1,547.72 $ 35439 01/23/2023 FINANCE STREETS VAN DE POL ENTERPRISES, INC. FUEL FOR CITY VEHICLES12/16/2-12/31/22 770.33 $ 35439 01/23/2023 FINANCE SEWER OPS VAN DE POL ENTERPRISES, INC. FUEL FOR CITY VEHICLES12/16/2-12/31/22 433.36 $ 35439 01/23/2023 FINANCE STREET CLEANING VAN DE POL ENTERPRISES, INC. FUEL FOR CITY VEHICLES12/16/2-12/31/22 1,141.67 $ 35439 01/23/2023 FINANCE TRANS - FIXED VAN DE POL ENTERPRISES, INC. FUEL FOR CITY VEHICLES12/16/2-12/31/22 2,963.48 $ 35439 01/23/2023 FINANCE TRANS - DAR VAN DE POL ENTERPRISES, INC. FUEL FOR CITY VEHICLES12/16/2-12/31/22 2,696.34 $ 35439 01/23/2023 FINANCE WATER OPS VAN DE POL ENTERPRISES, INC. FUEL FOR CITY VEHICLES12/16/2-12/31/22 1,256.59 $ 35439 01/23/2023 FINANCE WATER QUALITY VAN DE POL ENTERPRISES, INC. FUEL FOR CITY VEHICLES12/16/2-12/31/22 385.15 $ 35439 01/23/2023 FINANCE PD OPS VAN DE POL ENTERPRISES, INC. FUEL FOR CITY VEHICLES12/16/2-12/31/22 5,289.15 $ 35440 01/23/2023 PD OPS PD OPS KARA BALAGNO MAINTENANCE - PD WATER FILTER 130.02 $ 35440 01/23/2023 PD OPS PD OPS KARA BALAGNO MAINTENACE - PD ICE MACHINE 329.59 $ 35441 01/23/2023 GRANTS CALTRANS - TRANSIT WSP USA INC. CONSULTING SERVICES - MADERA TRANSIT 6,355.80 $ 35442 01/23/2023 PLANNING PLANNING SIJ HOLDINGS LLC PUBLIC NOTICE 383.04 $ 35443 01/23/2023 GRANTS CDBG ADMIN CITY DATA SERVICES LLC CDS MONTHLY MAINTENANCE 07/22-09/22 1,875.00 $ 35443 01/23/2023 GRANTS CDBG ADMIN CITY DATA SERVICES LLC CDS MONTHLY MAINTENANCE 10/22-12/22 1,875.00 $ 35444 01/23/2023 CITY CLERK CITY COUNCIL MEJIA, ELSA PER DIEM-2023 SOCAL MAYOR/COUNCIL ACADEMY 240.00 $ 35445 01/23/2023 ENGINEERING TRANSP IMPACT FEE CORNERSTONE STRUCTURAL ENGINEERING GROUP B-02 DESIGN SERVICES FOR WESTBERRY BRIDGE 35,487.78 $ 35446 01/23/2023 PD OPS PD OPS SARAH SARQUIZ PER DIEM - CPCA TRAINING 579.00 $ 35447 01/23/2023 GRANTS CDBG PUBLIC SVC BACKOWSKI LAW GROUP, PC LEGAL SERVICES - 2084.004 958.75 $ 35447 01/23/2023 GRANTS HOME DAP BACKOWSKI LAW GROUP, PC LEGAL SERVICES - 2084.002 781.75 $ 35447 01/23/2023 GRANTS HOME DAP BACKOWSKI LAW GROUP, PC LEGAL SERVICES - 2084.003 265.50 $ 35448 01/23/2023 PARKS ADMIN COMM & REC S & D RESTORATION EMERGENCY WATER DAMAGE RESTORATION - FBSC 2,390.00 $ 35449 01/23/2023 WATER WATER QUALITY DELLAVALLE LABORATORY,INC. WEEKLY SAMPLING 646.00 $ 35450 01/23/2023 FINANCE PD OPS AT&T 12/22 FIRSTNET SVS 287302965625 4,748.04 $

CITY OF MADERA
REGISTER OF AUDITED DEMANDS FOR BANK #1 - UNION BANK GENERAL ACCOUNT February 15, 2023

CHECK PAY DATE DEPARTMENT PAID FROM ORG ISSUED TO DESCRIPTION AMOUNT 35451 01/23/2023 PD OPS PD OPS CA DEPARTMENT OF JUSTICE 12/22 BLOOD ALCOHOL ANALYSIS 1,015.00 $ 35451 01/23/2023 PD OPS PD OPS CA DEPARTMENT OF JUSTICE 12/22 FINGERPRINTING 256.00 $ 35452 01/23/2023 PD OPS PD OPS CALIFORNIA FORENSIC INSTITUTE PRE-EMPLOYMENT EXAM 450.00 $ 35453 01/23/2023 FACILITIES AIRPORT OPS CALIFORNIA CLIMATE CONTROL, INC. HVAC MAINTENANCE - AIRPORT 48.50 $ 35453 01/23/2023 FACILITIES COMM & REC CALIFORNIA CLIMATE CONTROL, INC. HVAC MAINTENANCE - MILLVIEW 48.50 $ 35453 01/23/2023 FACILITIES COMM & REC CALIFORNIA CLIMATE CONTROL, INC. HVAC MAINTENANCE - PCS YOUTH SERVICES 48.50 $ 35453 01/23/2023 FACILITIES COMM & REC CALIFORNIA CLIMATE CONTROL, INC. HVAC MAINTENANCE - FBSC 48.50 $ 35453 01/23/2023 FACILITIES COMM & REC CALIFORNIA CLIMATE CONTROL, INC. HVAC MAINTENANCE - PANAM 135.00 $ 35453 01/23/2023 FACILITIES COMM & REC CALIFORNIA CLIMATE CONTROL, INC. HVAC MAINTENANCE - JWYC 250.00 $ 35453 01/23/2023 FACILITIES ENGINEERING CALIFORNIA CLIMATE CONTROL, INC. HVAC MAINTENANCE - ENG 48.50 $ 35453 01/23/2023 FACILITIES ENGINEERING CALIFORNIA CLIMATE CONTROL, INC. HVAC MAINTENANCE - RDA 48.50 $ 35453 01/23/2023 FACILITIES FIRE CALIFORNIA CLIMATE CONTROL, INC. HVAC MAINTENANCE - FIRE #6 48.50 $ 35453 01/23/2023 FACILITIES FIRE CALIFORNIA CLIMATE CONTROL, INC. HVAC MAINTENANCE - FIRE #7 48.50 $ 35453 01/23/2023 FACILITIES INTERMODAL BLDG CALIFORNIA CLIMATE CONTROL, INC. HVAC MAINTENANCE - INTERMODAL 48.50 $ 35453 01/23/2023 FACILITIES UB - WATER CALIFORNIA CLIMATE CONTROL, INC. HVAC MAINTENANCE - CITY HALL FIN 145.00 $ 35453 01/23/2023 FACILITIES WATER OPS CALIFORNIA CLIMATE CONTROL, INC. HVAC MAINTENANCE - CITY YARD FRONT 48.50 $ 35453 01/23/2023 FACILITIES WATER OPS CALIFORNIA CLIMATE CONTROL, INC. HVAC MAINTENANCE - PW - WATER 48.50 $ 35453 01/23/2023 FACILITIES WWTP CALIFORNIA CLIMATE CONTROL, INC. HVAC MAINTENANCE - WWTP 48.50 $ 35453 01/23/2023 FACILITIES PD OPS CALIFORNIA CLIMATE CONTROL, INC. HVAC MAINTENANCE -SIU PD 48.50 $ 35454 01/23/2023 HR HR/RISK MGT CONCENTRA MEDICAL CENTERS PRE-EMPLOYMENT PHYSICAL 49.00 $ 35455 01/23/2023 UB - WATER UB - GARBAGE DATAPROSE, LLC 12/22 & 01/23 BILLING 4,807.20 $ 35455 01/23/2023 UB - WATER UB - GARBAGE DATAPROSE, LLC 01/23 NEWSLETTER 339.09 $ 35455 01/23/2023 UB - WATER UB - SEWER DATAPROSE, LLC 12/22 & 01/23 BILLING 4,807.21 $ 35455 01/23/2023 UB - WATER UB - SEWER DATAPROSE, LLC 01/23 NEWSLETTER 339.09 $ 35455 01/23/2023 UB - WATER UB - WATER DATAPROSE, LLC 12/22 & 01/23 BILLING 9,614.43 $ 35455 01/23/2023 UB - WATER UB - WATER DATAPROSE, LLC 01/23 NEWSLETTER 678.19 $ 35456 01/23/2023 ENGINEERING ENGINEERING FEDERAL EXPRESS EXPRESS SHIPPING 31.22 $ 35457 01/23/2023 FINANCE WATER CONSERV CITY OF MADERA CLOTHES WASHER REBATE - 10000642 200.00 $ 35457 01/23/2023 FINANCE WATER CONSERV CITY OF MADERA CLOTHES WASHER REBATE - 9897371 200.00 $ 35457 01/23/2023 FINANCE WATER CONSERV CITY OF MADERA DISHWASHER REBATE - 9900160 200.00 $ 35457 01/23/2023 FINANCE WATER CONSERV CITY OF MADERA TOILET REBATE - 9917376 100.00 $ 35458 01/23/2023 GRANTS CDBG ADMIN MADERA TRIBUNE PUBLIC HEARING NOTICE 711.75 $ 35458 01/23/2023 PLANNING PLANNING MADERA TRIBUNE PUBLIC HEARING NOTICE 2,672.00 $ 35459 01/23/2023 PD OPS PD OPS MADERA UNIFORM & ACCESSORIES UNIFORM ACCESSORIES 6,454.41 $ 35460 01/23/2023 SEWER OPS SEWER OPS MID VALLEY DISPOSAL INC. WASTE DISPOSAL 2,282.52 $ 35461 01/23/2023 PD OPS PD OPS OCCU-MED, LTD. EXAM SERVICES 838.00 $ 35462 01/23/2023 GRANTS GRANT OVERSIGHT ODP BUSINESS SOLUTIONS, LLC OFFICE SUPPLIES - GRANTS 54.59 $ 35463 01/23/2023 FINANCE FACILITIES MAINT PACIFIC GAS & ELECTRIC 12/22 SERVICE 9787342989-4 126.24 $ 35463 01/23/2023 FINANCE FACILITIES MAINT PACIFIC GAS & ELECTRIC 12/22 SERVICE 5207933925-6 81.09 $ 35463 01/23/2023 FINANCE PARKS PACIFIC GAS & ELECTRIC 12/22 SERVICE 8675479583-8 47.67 $

CHECK PAY DATE DEPARTMENT PAID FROM ORG ISSUED TO DESCRIPTION AMOUNT 35463 01/23/2023 FINANCE ZONE 34B ACTIVITIES PACIFIC GAS & ELECTRIC 01/23 SERVICE 0443905948-8 10.89 $ 35464 01/23/2023 ENGINEERING RSTP - FED EX PACIFIC GAS & ELECTRIC OLIVE AVE PROJECT R-10 6,461.20 $ 35465 01/23/2023 PLANNING PLANNING PROVOST & PRITCHARD CONSULTING PROFESSIONAL CONSULTING SERVICES 20,526.61 $ 35466 01/23/2023 ENGINEERING WATER CAPITAL QUAD-KNOPF ENGINEERING PROFESSIONAL ENGINEERING SERVICES 15,113.46 $ 35467 01/23/2023 WWTP WWTP SYNAGRO WEST, INC. BIOSOLIDS DISPOSAL 14,413.32 $ 35468 01/23/2023 ENGINEERING FAUCMAQ TJKM TRANSPORTATION CONSULTANTS CONSULTING SERVICES 12,413.60 $ 35468 01/23/2023 ENGINEERING LTF- STREETS TJKM TRANSPORTATION CONSULTANTS CONSULTING SERVICES 7,616.37 $ 35469 01/23/2023 PARKS ADMIN PARKS WEST COAST ARBORISTS, INC. TREE MANAGEMENT AND MAINTENANCE SERVICES 25,000.00 $ 35470 01/23/2023 PW ADMIN WATER CONSERV OTP- REBATES TURF REPLACEMENT REBATE 3,000.00 $ 35471 01/23/2023 BUILDING BUILDING BLDING/PLAN REFNDS JOB CANCELLED - REIMBURSE FEES 58.60 $ 35471 01/23/2023 BUILDING GENERAL FUND BLDING/PLAN REFNDS JOB CANCELLED - REIMBURSE FEES 1.50 $ 35472 01/23/2023 BUILDING BUILDING BLDING/PLAN REFNDS JOB CANCELLED - REIMBURSE FEES 146.18 $ 35472 01/23/2023 BUILDING GENERAL FUND BLDING/PLAN REFNDS JOB CANCELLED - REIMBURSE FEES 1.50 $ 35473 01/23/2023 BUILDING BUILDING BLDING/PLAN REFNDS JOB CANCELLED - REIMBURSE FEES 204.78 $ 35473 01/23/2023 BUILDING GENERAL FUND BLDING/PLAN REFNDS JOB CANCELLED - REIMBURSE FEES 1.50 $ 35474 01/23/2023 BUILDING BUILDING BLDING/PLAN REFNDS JOB CANCELLED - REIMBURSE FEES 146.18 $ 35474 01/23/2023 BUILDING GENERAL FUND BLDING/PLAN REFNDS JOB CANCELLED - REIMBURSE FEES 1.50 $ 35475 01/23/2023 BUILDING BUILDING BLDING/PLAN REFNDS JOB CANCELLED - REIMBURSE FEES 212.10 $ 35475 01/23/2023 BUILDING GENERAL FUND BLDING/PLAN REFNDS JOB CANCELLED - REIMBURSE FEES 1.50 $ 35476 01/23/2023 BUILDING BUILDING BLDING/PLAN REFNDS JOB CANCELLED - REIMBURSE FEES 204.78 $ 35476 01/23/2023 BUILDING GENERAL FUND BLDING/PLAN REFNDS JOB CANCELLED - REIMBURSE FEES 1.50 $ 35477 01/23/2023 BUILDING BUILDING BLDING/PLAN REFNDS JOB CANCELLED - REIMBURSE FEES 153.50 $ 35477 01/23/2023 BUILDING GENERAL FUND BLDING/PLAN REFNDS JOB CANCELLED - REIMBURSE FEES 1.50 $ 35478 01/23/2023 BUILDING BUILDING BLDING/PLAN REFNDS JOB CANCELLED - REIMBURSE FEES 175.48 $ 35478 01/23/2023 BUILDING GENERAL FUND BLDING/PLAN REFNDS JOB CANCELLED - REIMBURSE FEES 1.50 $ 35479 01/23/2023 BUILDING BUILDING BLDING/PLAN REFNDS JOB CANCELLED - REIMBURSE FEES 248.72 $ 35479 01/23/2023 BUILDING GENERAL FUND BLDING/PLAN REFNDS JOB CANCELLED - REIMBURSE FEES 1.50 $ 35480 01/23/2023 BUILDING BUILDING BLDING/PLAN REFNDS JOB CANCELLED - REIMBURSE FEES 153.50 $ 35480 01/23/2023 BUILDING GENERAL FUND BLDING/PLAN REFNDS JOB CANCELLED - REIMBURSE FEES 1.50 $ 35481 01/23/2023 BUILDING BUILDING BLDING/PLAN REFNDS JOB CANCELLED - REIMBURSE FEES 234.08 $ 35481 01/23/2023 BUILDING GENERAL FUND BLDING/PLAN REFNDS JOB CANCELLED - REIMBURSE FEES 1.50 $ 35482 01/23/2023 BUILDING BUILDING BLDING/PLAN REFNDS JOB CANCELLED - REIMBURSE FEES 146.18 $ 35482 01/23/2023 BUILDING GENERAL FUND BLDING/PLAN REFNDS JOB CANCELLED - REIMBURSE FEES 1.50 $ 35483 01/23/2023 BUILDING BUILDING BLDING/PLAN REFNDS JOB CANCELLED - REIMBURSE FEES 234.08 $ 35483 01/23/2023 BUILDING GENERAL FUND BLDING/PLAN REFNDS JOB CANCELLED - REIMBURSE FEES 1.50 $ 35484 01/23/2023 UB - WATER WATER FUND OTP- UB REFUNDS UB TERM REFUND 9922076 134.77 $ 35485 01/23/2023 UB - WATER WATER FUND OTP- UB REFUNDS UB TERM REFUND 9924683 98.51 $ 35486 01/23/2023 UB - WATER WATER FUND OTP- UB REFUNDS UB TERM REFUND 9920069 123.22 $ 35487 01/23/2023 UB - WATER WATER FUND OTP- UB REFUNDS UB TERM REFUND 9897155 104.86 $ 35488 01/23/2023 UB - WATER WATER FUND OTP- UB REFUNDS UB TERM REFUND 9189319 103.95 $

CHECK PAY DATE DEPARTMENT PAID FROM ORG ISSUED TO DESCRIPTION AMOUNT 35489 01/23/2023 UB - WATER WATER FUND OTP- UB REFUNDS UB TERM REFUND 9898385 1,827.73 $ 35490 01/23/2023 UB - WATER WATER FUND OTP- UB REFUNDS UB TERM REFUND 9891220 86.05 $ 35491 01/23/2023 UB - WATER WATER FUND OTP- UB REFUNDS UB TERM REFUND 9918887 73.11 $ 35492 01/23/2023 UB - WATER WATER FUND OTP- UB REFUNDS UB TERM REFUND 9918887 268.15 $ 35493 01/23/2023 UB - WATER WATER FUND OTP- UB REFUNDS UB TERM REFUND 9908421 93.37 $ 35494 01/23/2023 UB - WATER WATER FUND OTP- UB REFUNDS UB TERM REFUND 9924424 49.69 $ 35495 01/23/2023 UB - WATER WATER FUND OTP- UB REFUNDS UB TERM REFUND 9925259 235.31 $ 35496 01/23/2023 UB - WATER WATER FUND OTP- UB REFUNDS UB TERM REFUND 9924971 90.27 $ 35497 01/23/2023 UB - WATER SOLID WASTE OTP- UB REFUNDS UB TERM REFUND 9925611 8.24 $ 35497 01/23/2023 UB - WATER SEWER FUND OTP- UB REFUNDS UB TERM REFUND 9925611 14.25 $ 35497 01/23/2023 UB - WATER DRAINAGE OPS OTP- UB REFUNDS UB TERM REFUND 9925611 0.67 $ 35498 01/23/2023 UB - WATER WATER FUND OTP- UB REFUNDS UB TERM REFUND 9917423 280.88 $ 35499 01/23/2023 FINANCE WATER UTILITY OTP- UB REFUNDS UB TERM REFUND 29.43 $ 35500 01/23/2023 UB - WATER WATER FUND OTP- UB REFUNDS UB TERM REFUND 7038002 101.61 $ 35501 01/23/2023 UB - WATER WATER FUND OTP- UB REFUNDS UB TERM REFUND 9924436 52.34 $ 35502 01/23/2023 UB - WATER WATER FUND OTP- UB REFUNDS UB TERM REFUND 9922563 62.16 $ 35503 01/23/2023 UB - WATER SOLID WASTE OTP- UB REFUNDS UB TERM REFUND 9914621 13,594.74 $ 35504 01/23/2023 UB - WATER WATER FUND OTP- UB REFUNDS UB TERM REFUND 9922099 194.09 $ 35505 01/23/2023 UB - WATER WATER FUND OTP- UB REFUNDS UB TERM REFUND 9911619 187.72 $ 35506 01/23/2023 UB - WATER WATER FUND OTP- UB REFUNDS UB TERM REFUND 9922430 99.78 $ 35507 01/23/2023 FINANCE WATER UTILITY OTP- UB REFUNDS UB TERM REFUND 9924923-554088 16.72 $ 35508 01/23/2023 UB - WATER WATER FUND OTP- UB REFUNDS UB TERM REFUND 4389561 11,029.78 $ 35509 01/23/2023 UB - WATER WATER FUND OTP- UB REFUNDS UB TERM REFUND 9926470 60.98 $ 35510 01/23/2023 UB - WATER WATER FUND OTP- UB REFUNDS UB TERM REFUND 9923523 142.34 $ 35511 01/23/2023 UB - WATER WATER FUND OTP- UB REFUNDS UB TERM REFUND 9917043 98.32 $ 35512 01/23/2023 UB - WATER WATER FUND OTP- UB REFUNDS UB TERM REFUND 8668131 59.14 $ 35513 01/23/2023 UB - WATER WATER FUND OTP- UB REFUNDS UB TERM REFUND 9913266 449.63 $ 35514 01/23/2023 UB - WATER WATER FUND OTP- UB REFUNDS UB TERM REFUND 9915924 91.05 $ 35515 01/25/2023 FINANCE PAYROLL TRUST COURT ORDERED DEBT COLLECTIONS COURT ORDERED DEBT COLL FOR 12/23/22 PAYROLL 328.82 $ 35516 01/25/2023 FINANCE PAYROLL TRUST COURT ORDERED DEBT COLLECTIONS COURT ORDERED DEBT COLL FOR 01/06/23 PAYROLL 137.09 $ 35517 01/25/2023 FINANCE PAYROLL TRUST COURT ORDERED DEBT COLLECTIONS COURT ORDERED DEBT COLL FOR 01/20/23 PAYROLL 193.04 $ 35518 01/25/2023 FINANCE PAYROLL TRUST CA DEPARTMENT OF CHILD SUPPORT CHILD SUPPORT DEDUCTIONS FOR 12/23/22 PAYROLL 990.89 $ 35519 01/25/2023 FINANCE PAYROLL TRUST CA DEPARTMENT OF CHILD SUPPORT CHILD SUPPORT DEDUCTIONS FOR 01/06/23 PAYROLL 990.89 $ 35520 01/25/2023 FINANCE PAYROLL TRUST CA DEPARTMENT OF CHILD SUPPORT CHILD SUPPORT DEDUCTIONS FOR 01/20/23 PAYROLL 1,115.85 $ 35521 01/25/2023 FINANCE PAYROLL TRUST COLONIAL LIFE & ACCIDENT INSURANCE CO #E700482-3 FOR 12/23/2022 PAYROLL 830.24 $ 35522 01/25/2023 FINANCE PAYROLL TRUST COLONIAL LIFE & ACCIDENT INSURANCE CO #E700482-3 FOR 01/06/2023 PAYROLL 873.27 $ 35523 01/25/2023 FINANCE PAYROLL TRUST COLONIAL LIFE & ACCIDENT INSURANCE CO #E700482-3 FOR 01/20/2023 PAYROLL 997.18 $ 35524 01/25/2023 FINANCE PAYROLL TRUST M.C.E.A. DECEMBER 2022 MONTHLY DUES 305.00 $ 35525 01/25/2023 FINANCE PAYROLL TRUST M.C.E.A. JANUARY 2023 MONTHLY DUES 320.00 $ 35526 01/25/2023 FINANCE PAYROLL TRUST M P O A DECEMBER 2022 MONTHLY DUES 6,313.92 $

CHECK PAY DATE DEPARTMENT PAID FROM ORG ISSUED TO DESCRIPTION AMOUNT 35527 01/25/2023 FINANCE PAYROLL TRUST M P O A JANUARY 2023 MONTHLY DUES 6,324.68 $ 35528 01/25/2023 FINANCE PAYROLL TRUST STATE OF CALIFORNIA FRANCHISE TAX DEDUCTIONS FOR 12/23/22 PAYROLL 200.00 $ 35529 01/25/2023 FINANCE PAYROLL TRUST STATE OF CALIFORNIA FRANCHISE TAX DEDUCTIONS FOR 01/06/23 PAYROLL 225.00 $ 35530 01/25/2023 FINANCE PAYROLL TRUST STATE OF CALIFORNIA FRANCHISE TAX DEDUCTIONS FOR 01/20/23 PAYROLL 225.00 $ 35531 01/25/2023 FINANCE PAYROLL TRUST STATE OF CALIFORNIA EDD TAX DEDUCTIONS FOR 12/23/22 PAYROLL 463.02 $ 35532 01/25/2023 FINANCE PAYROLL TRUST STATE OF CALIFORNIA EDD TAX DEDUCTIONS FOR 01/06/23 PAYROLL 431.92 $ 35533 01/25/2023 FINANCE PAYROLL TRUST STATE OF CALIFORNIA EDD TAX DEDUCTIONS FOR 01/20/23 PAYROLL 462.69 $ 35534 01/25/2023 FINANCE PAYROLL TRUST VANTAGEPOINT TRANSFER AGENTS-457 PLAN #302351 CONTRIBS FOR 12/23/22 PAYROLL 27,122.38 $ 35535 01/25/2023 FINANCE PAYROLL TRUST VANTAGEPOINT TRANSFER AGENTS-457 PLAN #302351 CONTRIBS FOR 01/06/23 PAYROLL 28,524.57 $ 35536 01/25/2023 FINANCE PAYROLL TRUST VANTAGEPOINT TRANSFER AGENTS-457 PLAN #302351 CONTRIBS FOR 01/20/23 PAYROLL 29,316.58 $ 35537 01/30/2023 PLANNING PLANNING ACRO SERVICE CORPORATION CONSULTING SERVICES - PLANNING 1,500.00 $ 35538 01/30/2023 FINANCE AIRPORT OPS VAN DE POL ENTERPRISES, INC. FUEL CITY - 01/01/23-01/15/23 79.69 $ 35538 01/30/2023 FINANCE ANIMAL CONTROL VAN DE POL ENTERPRISES, INC. FUEL CITY - 01/01/23-01/15/23 454.96 $ 35538 01/30/2023 FINANCE BUILDING VAN DE POL ENTERPRISES, INC. FUEL CITY - 01/01/23-01/15/23 170.37 $ 35538 01/30/2023 FINANCE CODE ENF VAN DE POL ENTERPRISES, INC. FUEL CITY - 01/01/23-01/15/23 313.66 $ 35538 01/30/2023 FINANCE DRAINAGE VAN DE POL ENTERPRISES, INC. FUEL CITY - 01/01/23-01/15/23 955.70 $ 35538 01/30/2023 FINANCE ENGINEERING VAN DE POL ENTERPRISES, INC. FUEL CITY - 01/01/23-01/15/23 66.92 $ 35538 01/30/2023 FINANCE FACILITIES MAINT VAN DE POL ENTERPRISES, INC. FUEL CITY - 01/01/23-01/15/23 332.53 $ 35538 01/30/2023 FINANCE FLEET MAINT VAN DE POL ENTERPRISES, INC. FUEL CITY - 01/01/23-01/15/23 55.05 $ 35538 01/30/2023 FINANCE GRAFFITI ABATE VAN DE POL ENTERPRISES, INC. FUEL CITY - 01/01/23-01/15/23 351.66 $ 35538 01/30/2023 FINANCE PARKS VAN DE POL ENTERPRISES, INC. FUEL CITY - 01/01/23-01/15/23 1,570.72 $ 35538 01/30/2023 FINANCE STREETS VAN DE POL ENTERPRISES, INC. FUEL CITY - 01/01/23-01/15/23 1,301.05 $ 35538 01/30/2023 FINANCE SEWER OPS VAN DE POL ENTERPRISES, INC. FUEL CITY - 01/01/23-01/15/23 719.93 $ 35538 01/30/2023 FINANCE STREET CLEANING VAN DE POL ENTERPRISES, INC. FUEL CITY - 01/01/23-01/15/23 2,125.71 $ 35538 01/30/2023 FINANCE TRANS - FIXED VAN DE POL ENTERPRISES, INC. FUEL CITY - 01/01/23-01/15/23 2,391.76 $ 35538 01/30/2023 FINANCE TRANS - DAR VAN DE POL ENTERPRISES, INC. FUEL CITY - 01/01/23-01/15/23 2,176.15 $ 35538 01/30/2023 FINANCE WATER OPS VAN DE POL ENTERPRISES, INC. FUEL CITY - 01/01/23-01/15/23 1,365.72 $ 35538 01/30/2023 FINANCE WATER QUALITY VAN DE POL ENTERPRISES, INC. FUEL CITY - 01/01/23-01/15/23 239.96 $ 35538 01/30/2023 FINANCE WWTP VAN DE POL ENTERPRISES, INC. FUEL CITY - 01/01/23-01/15/23 106.62 $ 35538 01/30/2023 FINANCE PD OPS VAN DE POL ENTERPRISES, INC. FUEL CITY - 01/01/23-01/15/23 5,707.61 $ 35538 01/30/2023 FIRE FIRE VAN DE POL ENTERPRISES, INC. FUEL CDF - 12/16/22-12/31/22 548.42 $ 35538 01/30/2023 FIRE FIRE VAN DE POL ENTERPRISES, INC. FUEL CDF - 10/01/22-10/15/22 413.14 $ 35538 01/30/2023 FIRE FIRE VAN DE POL ENTERPRISES, INC. FUEL CDF - 11/16/22-11/30/22 595.08 $ 35538 01/30/2023 WWTP WWTP VAN DE POL ENTERPRISES, INC. FUEL WWTP - BULK PROPANE 5,804.71 $ 35539 01/30/2023 HR HR/RISK MGT ALLIANT INSURANCE SERVICES, INC. CONSULTING SERVICES - HEALTH/WELFARE BENEFITS 3,750.00 $ 35540 01/30/2023 FINANCE WWTP BOND ADMIN HAWKINGS DELAFIELD & WOOD LLP WATER REVENUE REFUNDING BOND - SERIES 2015 1,100.00 $ 35541 01/30/2023 FINANCE AIRPORT OPS PRUDENTIAL OVERALL SUPPLY 12/22 UNIFORM SERVICES 145.10 $ 35541 01/30/2023 FINANCE CENTRAL ADMIN PRUDENTIAL OVERALL SUPPLY 12/22 UNIFORM SERVICES 149.25 $ 35541 01/30/2023 FINANCE COMM & REC PRUDENTIAL OVERALL SUPPLY 12/22 UNIFORM SERVICES 683.20 $ 35541 01/30/2023 FINANCE COMPUTER MAINT PRUDENTIAL OVERALL SUPPLY 12/22 UNIFORM SERVICES 20.25 $

CHECK PAY DATE DEPARTMENT PAID FROM ORG ISSUED TO DESCRIPTION AMOUNT 35541 01/30/2023 FINANCE ENGINEERING PRUDENTIAL OVERALL SUPPLY 12/22 UNIFORM SERVICES 108.75 $ 35541 01/30/2023 FINANCE FACILITIES MAINT PRUDENTIAL OVERALL SUPPLY 12/22 UNIFORM SERVICES 542.84 $ 35541 01/30/2023 FINANCE FLEET MAINT PRUDENTIAL OVERALL SUPPLY 12/22 UNIFORM SERVICES 715.65 $ 35541 01/30/2023 FINANCE PARKS PRUDENTIAL OVERALL SUPPLY 12/22 UNIFORM SERVICES 671.95 $ 35541 01/30/2023 FINANCE STREETS PRUDENTIAL OVERALL SUPPLY 12/22 UNIFORM SERVICES 1,440.37 $ 35541 01/30/2023 FINANCE SEWER OPS PRUDENTIAL OVERALL SUPPLY 12/22 UNIFORM SERVICES 302.23 $ 35541 01/30/2023 FINANCE UB - WATER PRUDENTIAL OVERALL SUPPLY 12/22 UNIFORM SERVICES 49.75 $ 35541 01/30/2023 FINANCE WATER OPS PRUDENTIAL OVERALL SUPPLY 12/22 UNIFORM SERVICES 660.92 $ 35541 01/30/2023 FINANCE WATER QUALITY PRUDENTIAL OVERALL SUPPLY 12/22 UNIFORM SERVICES 267.98 $ 35541 01/30/2023 FINANCE WWTP PRUDENTIAL OVERALL SUPPLY 12/22 UNIFORM SERVICES 681.45 $ 35541 01/30/2023 FINANCE PD OPS PRUDENTIAL OVERALL SUPPLY 12/22 UNIFORM SERVICES 149.00 $ 35542 01/30/2023 WATER WATER QUALITY DELLAVALLE LABORATORY,INC. WEEKLY SAMPLING 1,140.00 $ 35542 01/30/2023 WATER WATER QUALITY DELLAVALLE LABORATORY,INC. MONTHLY SAMPLING 130.00 $ 35542 01/30/2023 WATER WATER QUALITY DELLAVALLE LABORATORY,INC. QUARTERLY SAMPLING 118.00 $ 35543 01/30/2023 FINANCE AIRPORT OPS AT&T 10/22 SERVICE 831-000-6408-576 487.06 $ 35543 01/30/2023 FINANCE AIRPORT OPS AT&T 11/22 SERVICE 831-000-6408-576 605.82 $ 35543 01/30/2023 FINANCE AIRPORT OPS AT&T 12/22 SERVICE 831-000-6408-576 595.77 $ 35543 01/30/2023 FINANCE BUILDING AT&T 10/22 SERVICE 831-000-6408-576 99.11 $ 35543 01/30/2023 FINANCE BUILDING AT&T 11/22 SERVICE 831-000-6408-576 123.28 $ 35543 01/30/2023 FINANCE BUILDING AT&T 12/22 SERVICE 831-000-6408-576 121.23 $ 35543 01/30/2023 FINANCE CITY ATTORNEY AT&T 10/22 SERVICE 831-000-6408-576 32.28 $ 35543 01/30/2023 FINANCE CITY ATTORNEY AT&T 11/22 SERVICE 831-000-6408-576 40.15 $ 35543 01/30/2023 FINANCE CITY ATTORNEY AT&T 12/22 SERVICE 831-000-6408-576 39.49 $ 35543 01/30/2023 FINANCE CITY CLERK AT&T 10/22 SERVICE 831-000-6408-576 27.18 $ 35543 01/30/2023 FINANCE CITY CLERK AT&T 11/22 SERVICE 831-000-6408-576 33.81 $ 35543 01/30/2023 FINANCE CITY CLERK AT&T 12/22 SERVICE 831-000-6408-576 33.25 $ 35543 01/30/2023 FINANCE CODE ENF AT&T 10/22 SERVICE 831-000-6408-576 543.12 $ 35543 01/30/2023 FINANCE CODE ENF AT&T 11/22 SERVICE 831-000-6408-576 675.56 $ 35543 01/30/2023 FINANCE CODE ENF AT&T 12/22 SERVICE 831-000-6408-576 664.35 $ 35543 01/30/2023 FINANCE COMM & REC AT&T 10/22 SERVICE 831-000-6408-576 1,517.24 $ 35543 01/30/2023 FINANCE COMM & REC AT&T 11/22 SERVICE 831-000-6408-576 1,887.21 $ 35543 01/30/2023 FINANCE COMM & REC AT&T 12/22 SERVICE 831-000-6408-576 1,855.88 $ 35543 01/30/2023 FINANCE COMPUTER MAINT AT&T 10/22 SERVICE 831-000-6408-576 102.51 $ 35543 01/30/2023 FINANCE COMPUTER MAINT AT&T 11/22 SERVICE 831-000-6408-576 127.50 $ 35543 01/30/2023 FINANCE COMPUTER MAINT AT&T 12/22 SERVICE 831-000-6408-576 125.39 $ 35543 01/30/2023 FINANCE ENGINEERING AT&T 10/22 SERVICE 831-000-6408-576 227.67 $ 35543 01/30/2023 FINANCE ENGINEERING AT&T 11/22 SERVICE 831-000-6408-576 283.19 $ 35543 01/30/2023 FINANCE ENGINEERING AT&T 12/22 SERVICE 831-000-6408-576 278.49 $ 35543 01/30/2023 FINANCE FINANCE AT&T 10/22 SERVICE 831-000-6408-576 77.59 $ 35543 01/30/2023 FINANCE FINANCE AT&T 11/22 SERVICE 831-000-6408-576 96.51 $

CHECK PAY DATE DEPARTMENT PAID FROM ORG ISSUED TO DESCRIPTION AMOUNT 35543 01/30/2023 FINANCE FINANCE AT&T 12/22 SERVICE 831-000-6408-576 94.91 $ 35543 01/30/2023 FINANCE FIRE AT&T 10/22 SERVICE 831-000-6408-576 974.68 $ 35543 01/30/2023 FINANCE FIRE AT&T 11/22 SERVICE 831-000-6408-576 1,212.35 $ 35543 01/30/2023 FINANCE FIRE AT&T 12/22 SERVICE 831-000-6408-576 1,192.22 $ 35543 01/30/2023 FINANCE GRANT OVERSIGHT AT&T 10/22 SERVICE 831-000-6408-576 95.15 $ 35543 01/30/2023 FINANCE GRANT OVERSIGHT AT&T 11/22 SERVICE 831-000-6408-576 118.35 $ 35543 01/30/2023 FINANCE GRANT OVERSIGHT AT&T 12/22 SERVICE 831-000-6408-576 116.38 $ 35543 01/30/2023 FINANCE HR/RISK MGT AT&T 10/22 SERVICE 831-000-6408-576 64.56 $ 35543 01/30/2023 FINANCE HR/RISK MGT AT&T 11/22 SERVICE 831-000-6408-576 80.31 $ 35543 01/30/2023 FINANCE HR/RISK MGT AT&T 12/22 SERVICE 831-000-6408-576 78.97 $ 35543 01/30/2023 FINANCE PLANNING AT&T 10/22 SERVICE 831-000-6408-576 83.25 $ 35543 01/30/2023 FINANCE PLANNING AT&T 11/22 SERVICE 831-000-6408-576 103.55 $ 35543 01/30/2023 FINANCE PLANNING AT&T 12/22 SERVICE 831-000-6408-576 101.83 $ 35543 01/30/2023 FINANCE UB - GARBAGE AT&T 10/22 SERVICE 831-000-6408-576 189.17 $ 35543 01/30/2023 FINANCE UB - GARBAGE AT&T 11/22 SERVICE 831-000-6408-576 235.29 $ 35543 01/30/2023 FINANCE UB - GARBAGE AT&T 12/22 SERVICE 831-000-6408-576 231.37 $ 35543 01/30/2023 FINANCE UB - SEWER AT&T 10/22 SERVICE 831-000-6408-576 189.16 $ 35543 01/30/2023 FINANCE UB - SEWER AT&T 11/22 SERVICE 831-000-6408-576 235.28 $ 35543 01/30/2023 FINANCE UB - SEWER AT&T 12/22 SERVICE 831-000-6408-576 231.38 $ 35543 01/30/2023 FINANCE UB - WATER AT&T 10/22 SERVICE 831-000-6408-576 378.32 $ 35543 01/30/2023 FINANCE UB - WATER AT&T 11/22 SERVICE 831-000-6408-576 470.57 $ 35543 01/30/2023 FINANCE UB - WATER AT&T 12/22 SERVICE 831-000-6408-576 462.76 $ 35543 01/30/2023 FINANCE CITY MANAGER AT&T 10/22 SERVICE 831-000-6408-576 32.28 $ 35543 01/30/2023 FINANCE CITY MANAGER AT&T 11/22 SERVICE 831-000-6408-576 40.15 $ 35543 01/30/2023 FINANCE CITY MANAGER AT&T 12/22 SERVICE 831-000-6408-576 39.49 $ 35543 01/30/2023 FINANCE PD OPS AT&T 10/22 SERVICE 831-000-6408-576 543.12 $ 35543 01/30/2023 FINANCE PD OPS AT&T 11/22 SERVICE 831-000-6408-576 675.56 $ 35543 01/30/2023 FINANCE PD OPS AT&T 12/22 SERVICE 831-000-6408-576 664.35 $ 35544 01/30/2023 FINANCE COMM & REC AT&T 12/22 CALNET 3 SVS 9391026396 259.82 $ 35544 01/30/2023 FINANCE MEAS K - FIRE AT&T 01/23 CALNET 3 SVS 9391068734 49.89 $ 35544 01/30/2023 FINANCE SEWER OPS AT&T 01/23 CALNET 3 SVS 9391031570 212.09 $ 35544 01/30/2023 FINANCE SR CITIZEN COMM AT&T 12/22 CALNET 3 SVS 9391026403 27.45 $ 35544 01/30/2023 FINANCE SR CITIZEN COMM AT&T 12/22 CALNET 3 SVS 9391026398 24.49 $ 35544 01/30/2023 FINANCE PD OPS AT&T 12/22 CALNET 3 SVS 9391059143 2,502.21 $ 35544 01/30/2023 FINANCE PD OPS AT&T 12/22 CALNET 3 SVS 9391026401 24.49 $ 35544 01/30/2023 FINANCE PD OPS AT&T 01/23 CALNET 3 SVS 9391020514 167.43 $ 35545 01/30/2023 FINANCE WATER FUND BANK OF NEW YORK MELLON WATER REVENUE REFUNDING BOND - SERIES 2019 1,000.00 $ 35545 01/30/2023 FINANCE WATER FUND BANK OF NEW YORK MELLON WATER REVENUE REFUNDING BOND - SERIES 2015 1,060.00 $ 35545 01/30/2023 FINANCE SEWER FUND BANK OF NEW YORK MELLON 2015 WASTEWATER REV REF BOND PMT 1,060.00 $ 35545 01/30/2023 FINANCE WATER DEBT SERVICE BANK OF NEW YORK MELLON WATER REVENUE REFUNDING BOND - SERIES 2019 1,000.00 $

CHECK PAY DATE DEPARTMENT PAID FROM ORG ISSUED TO DESCRIPTION AMOUNT 35545 01/30/2023 FINANCE WATER DEBT SERVICE BANK OF NEW YORK MELLON WATER REVENUE REFUNDING BOND - SERIES 2015 1,060.00 $ 35545 01/30/2023 FINANCE WWTP BOND ADMIN BANK OF NEW YORK MELLON 2015 WASTEWATER REV REF BOND PMT 1,060.00 $ 35546 01/30/2023 ENGINEERING FAUCMAQ BLAIR CHURCH & FLYNN PROFESSIONAL ENGINEERING SERVICES 2,861.31 $ 35546 01/30/2023 ENGINEERING LTF- STREETS BLAIR CHURCH & FLYNN PROFESSIONAL ENGINEERING SERVICES 2,332.69 $ 35546 01/30/2023 ENGINEERING MEAS T - ENVIRO BLAIR CHURCH & FLYNN PROFESSIONAL ENGINEERING SERVICES 2,697.00 $ 35547 01/30/2023 GRANTS TRANS - FIXED CALACT 2023 MEMBERSHIP 178.75 $ 35547 01/30/2023 GRANTS TRANS - DAR CALACT 2023 MEMBERSHIP 178.75 $ 35547 01/30/2023 GRANTS DIAL-A-RIDE CALACT 2023 MEMBERSHIP 178.75 $ 35547 01/30/2023 GRANTS FIXED ROUTE CALACT 2023 MEMBERSHIP 178.75 $ 35548 01/30/2023 HR HR/RISK MGT CA DEPARTMENT OF JUSTICE 12/22 DOJ LIVESCAN FINGERPRINT APPS 64.00 $ 35549 01/30/2023 FACILITIES WWTP CALIFORNIA CLIMATE CONTROL, INC. HVAC MAINTENANCE - WWTP 1,068.41 $ 35549 01/30/2023 FACILITIES PD OPS CALIFORNIA CLIMATE CONTROL, INC. HVAC MAINTENANCE - PD 575.22 $ 35550 01/30/2023 FINANCE COMPUTER MAINT COMCAST 01/23 SVS 8155500320322006 92.88 $ 35551 01/30/2023 FIRE FIRE DEPARTMENT OF FORESTRY AND FIRE 1ST QTR ACTUAL BILLING FOR CITY CONTR FY 22/23 1,272,966.26 $ 35552 01/30/2023 CITY ADMIN COMMUNITY PROMO ECONOMIC DEVELOPMENT COMMISSION 2ND QTR EDC CONTRIBUTION FY 22/23 44,857.25 $ 35553 01/30/2023 FIRE FIRE EPPLER TOWING TOWING SERVICE 750.00 $ 35554 01/30/2023 BUILDING BUILDING FIRE SAFETY SOLUTIONS, LLC FIRE PROTECTION SVS 01/01/23-01/15/23 16,040.00 $ 35555 01/30/2023 FINANCE WATER CONSERV CITY OF MADERA TOILET REPLACEMENT REBATE - 9897734 100.00 $ 35556 01/30/2023 GRANTS CDBG PUBLIC SVC MADERA COUNTY E D C 3RD QTR INVOICE 21-22 PROGRAM YEAR 1,143.95 $ 35556 01/30/2023 GRANTS CDBG PUBLIC SVC MADERA COUNTY E D C 4TH QTR INVOICE 21-22 PROGRAM YEAR 1,095.63 $ 35557 01/30/2023 GRANTS CDBG PUBLIC SVC MADERA RESCUE MISSION, INC. CDBG 21-22 MARCH 2022 1,630.33 $ 35557 01/30/2023 GRANTS CDBG PUBLIC SVC MADERA RESCUE MISSION, INC. CDBG 22/23 JULY 2022 1,429.86 $ 35557 01/30/2023 GRANTS CDBG PUBLIC SVC MADERA RESCUE MISSION, INC. CDBG 22-23 OCT-DEC 2022 12,227.18 $ 35557 01/30/2023 GRANTS CDBG PUBLIC SVC MADERA RESCUE MISSION, INC. CDBG 22-23 AUG-SEP 2022 8,165.08 $ 35558 01/30/2023 HR HR/RISK MGT MADERA TRIBUNE JOB ADVERSTISEMENT - PUBLIC SAFETY DISPATCHER 57.00 $ 35558 01/30/2023 HR HR/RISK MGT MADERA TRIBUNE JOB ADVERSTISEMENT - PW EQUIPMENT OPERATOR 91.20 $ 35558 01/30/2023 HR HR/RISK MGT MADERA TRIBUNE JOB ADVERSTISEMENT - ACCT TECH II 64.60 $ 35558 01/30/2023 PLANNING PLANNING MADERA TRIBUNE PUBLIC HEARING NOTICE 962.00 $ 35559 01/30/2023 PW ADMIN STREETS MID VALLEY DISPOSAL INC. MISC SERVICES 8,535.64 $ 35560 01/30/2023 ENGINEERING AFFORDABLE HOUSING O'DELL ENGINEERING, INC. DESIGN SVS - SIDEWALK IMPROVEMENT 12,503.00 $ 35560 01/30/2023 PARKS ADMIN PARKS O'DELL ENGINEERING, INC. PARKS DESIGN SERVICES - OLIVE PARK 8,794.18 $ 35561 01/30/2023 FINANCE FACILITIES MAINT PACIFIC GAS & ELECTRIC 01/23 SERVICE 6690755760-8 100.63 $ 35561 01/30/2023 FINANCE FACILITIES MAINT PACIFIC GAS & ELECTRIC 01/23 SERVICE 1619119913-8 139.19 $ 35562 01/30/2023 FINANCE FINANCE FORESTIERE, ANTHONY REIMBURSEMENT - CPA LICENSE RENEWAL 280.00 $ 35563 01/30/2023 PW ADMIN WATER OPS PITNEY BOWES, INC. POSTAGE FEES 9.99 $ 35564 01/30/2023 PLANNING PLANNING PROVOST & PRITCHARD CONSULTING PROFESSIONAL CONSULTING SERVICES 13,410.92 $ 35565 01/30/2023 ENGINEERING WATER CAPITAL OUTLAY QUAD-KNOPF ENGINEERING PROFESSIONAL ENGINEERING SERVICES 1,260.80 $ 35566 01/30/2023 PLANNING PLANNING RINCON CONSULTANTS, INC. PROFESSIONAL CONSULTING SERVICES 3,884.00 $ 35567 01/30/2023 WWTP WWTP SPARKLETTS LAB & DRINKING WATER 302.48 $ 35568 01/30/2023 WWTP SEWER CAPITAL OUTLAY STANTEC CONSULTING SERVICES INC. WDR PERMIT RENEWAL PROJECT WWTP 3,172.00 $

CHECK PAY DATE DEPARTMENT PAID FROM ORG ISSUED TO DESCRIPTION AMOUNT 35569 01/30/2023 PW ADMIN SEWER OPS STATE WATER RESOURCES CONTROL BOARD GRADE T2 EXAM FEES 45.00 $ 35570 01/30/2023 FACILITIES FACILITIES MAINT VILLA GARDENING SERVICE INC TREE TRIMMING 600.00 $ 35571 01/30/2023 FINANCE AIRPORT OPS VERIZON WIRELESS CITY CELL PHONE CHARGES 12/11/22-01/10/23 (44.05) $ 35571 01/30/2023 FINANCE BUILDING VERIZON WIRELESS CITY CELL PHONE CHARGES 12/11/22-01/10/23 101.92 $ 35571 01/30/2023 FINANCE CITY COUNCIL VERIZON WIRELESS CITY CELL PHONE CHARGES 12/11/22-01/10/23 38.01 $ 35571 01/30/2023 FINANCE FACILITIES MAINT VERIZON WIRELESS CITY CELL PHONE CHARGES 12/11/22-01/10/23 50.96 $ 35571 01/30/2023 FINANCE FIRE VERIZON WIRELESS CITY CELL PHONE CHARGES 12/11/22-01/10/23 152.04 $ 35571 01/30/2023 FINANCE FLEET MAINT VERIZON WIRELESS CITY CELL PHONE CHARGES 12/11/22-01/10/23 0.48 $ 35571 01/30/2023 FINANCE HR/RISK MGT VERIZON WIRELESS CITY CELL PHONE CHARGES 12/11/22-01/10/23 38.01 $ 35571 01/30/2023 FINANCE PARKS VERIZON WIRELESS CITY CELL PHONE CHARGES 12/11/22-01/10/23 0.48 $ 35571 01/30/2023 FINANCE PLANNING VERIZON WIRELESS CITY CELL PHONE CHARGES 12/11/22-01/10/23 50.96 $ 35571 01/30/2023 FINANCE STREETS VERIZON WIRELESS CITY CELL PHONE CHARGES 12/11/22-01/10/23 12.99 $ 35571 01/30/2023 FINANCE SEWER OPS VERIZON WIRELESS CITY CELL PHONE CHARGES 12/11/22-01/10/23 5.92 $ 35571 01/30/2023 FINANCE STREET CLEANING VERIZON WIRELESS CITY CELL PHONE CHARGES 12/11/22-01/10/23 0.48 $ 35571 01/30/2023 FINANCE WATER OPS VERIZON WIRELESS CITY CELL PHONE CHARGES 12/11/22-01/10/23 141.93 $ 35571 01/30/2023 FINANCE WATER QUALITY VERIZON WIRELESS CITY CELL PHONE CHARGES 12/11/22-01/10/23 38.01 $ 35571 01/30/2023 FINANCE WWTP VERIZON WIRELESS CITY CELL PHONE CHARGES 12/11/22-01/10/23 74.47 $ 35571 01/30/2023 FINANCE PD OPS VERIZON WIRELESS CITY CELL PHONE CHARGES 12/11/22-01/10/23 494.20 $ 35572 01/30/2023 PW ADMIN WATER CONSERV OTP- REBATES TURF REPLACEMENT REBATE 660.30 $ 35573 01/30/2023 FINANCE WATER FUND AR REFUNDS DEPOSIT REFUND METER #33 1,700.00 $ 35574 01/30/2023 FINANCE WATER FUND AR REFUNDS DEPOSIT REFUND METER #36 1,700.00 $ 35575 01/30/2023 FINANCE WATER FUND AR REFUNDS DEPOSIT REFUND METER #23 1,700.00 $ 35575 01/30/2023 FINANCE WATER QUALITY AR REFUNDS DEPOSIT REFUND METER #23 (507.47) $ 35575 01/30/2023 FINANCE WATER UTILITY AR REFUNDS DEPOSIT REFUND METER #23 (103.28) $ 35576 01/30/2023 FINANCE WATER FUND AR REFUNDS DEPOSIT REFUND METER #39 1,700.00 $ 35576 01/30/2023 FINANCE WATER UTILITY AR REFUNDS DEPOSIT REFUND METER #39 (128.90) $ 35577 01/30/2023 FINANCE WATER FUND AR REFUNDS DEPOSIT REFUND METER #1 2,500.00 $ 35578 01/30/2023 FINANCE WATER FUND AR REFUNDS DEPOSIT REFUND METER #3 1,700.00 $ 35578 01/30/2023 FINANCE WATER UTILITY AR REFUNDS DEPOSIT REFUND METER #3 (470.60) $ 35579 01/30/2023 FINANCE WATER FUND AR REFUNDS DEPOSIT REFUND METER #16 1,700.00 $ 35580 01/30/2023 FINANCE WATER FUND OTP- UB REFUNDS DEPOSIT FROM MAIS TO MUNIS 99.13 $ 35581 01/30/2023 FINANCE WATER FUND OTP- UB REFUNDS DEPOSIT FROM MAIS TO MUNIS 580.42 $ 35582 01/30/2023 UB - WATER WATER FUND OTP- UB REFUNDS UB TERM REFUND 5645001 103.28 $ 35583 01/30/2023 UB - WATER WATER FUND OTP- UB REFUNDS UB TERM REFUND 8570193 42.34 $ 35584 01/30/2023 UB - WATER WATER FUND OTP- UB REFUNDS UB TERM REFUND 9853003 303.95 $ 35585 01/30/2023 UB - WATER WATER FUND OTP- UB REFUNDS UB TERM REFUND 3000002 25.01 $ 35586 01/30/2023 UB - WATER WATER FUND OTP- UB REFUNDS UB TERM REFUND 9391111 20.08 $ 35587 01/30/2023 UB - WATER WATER FUND OTP- UB REFUNDS UB TERM REFUND 9917773 95.24 $ 35588 01/30/2023 UB - WATER WATER FUND OTP- UB REFUNDS UB TERM REFUND 9891748 19.05 $ 35589 01/30/2023 UB - WATER WATER FUND OTP- UB REFUNDS UB TERM REFUND 9917043 123.32 $

CHECK PAY DATE DEPARTMENT PAID FROM ORG ISSUED TO DESCRIPTION AMOUNT 35590 01/30/2023 UB - WATER WATER FUND OTP- UB REFUNDS UB TERM REFUND 9915924 106.29 $ 35591 01/30/2023 UB - WATER WATER FUND OTP- UB REFUNDS UB TERM REFUND 9923609 52.32 $ 35592 02/02/2023 CITY ADMIN GENERAL FUND CNA SURETY PUBLIC OFFICIAL BOND - 2023 2,041.67 $ 35592 02/02/2023 CITY ADMIN CITY MANAGER CNA SURETY PUBLIC OFFICIAL BOND - 2023 1,458.33 $ 187 01/25/2023 FINANCE PAYROLL TRUST NAVIA BENEFIT SOLUTIONS INC FSA SECTION 125 DISBURSEMENT 01/17/2023 43.33 $ 188 01/25/2023 FINANCE FINANCE PITNEY BOWES, INC. PREPAID POSTAGE REFILL 5,000.00 $ 189 01/27/2023 FINANCE PAYROLL TRUST N.P.C.-ORCHARD TRUST COMPANY PLAN #340227-02 FOR 01/06/23 PAYROLL 2,115.94 $ 190 01/27/2023 FINANCE PAYROLL TRUST N.P.C.-ORCHARD TRUST COMPANY PLAN #340227-02 FOR 12/23/22 PAYROLL 2,712.04 $ 191 01/27/2023 FINANCE PAYROLL TRUST N.P.C.-ORCHARD TRUST COMPANY PLAN #340227-01 FOR 12/23/22 PAYROLL 8,473.98 $ 192 01/27/2023 FINANCE PAYROLL TRUST N.P.C.-ORCHARD TRUST COMPANY PLAN #340227-01 FOR 01/06/23 PAYROLL 9,354.21 $ 193 01/27/2023 PURCHASING AIRPORT OPS US BANK CORPORATE PAYMENT SYSTEMS 12/22 CALCARD CHARGES 1,564.91 $ 193 01/27/2023 PURCHASING BUILDING US BANK CORPORATE PAYMENT SYSTEMS 12/22 CALCARD CHARGES 163.54 $ 193 01/27/2023 PURCHASING CENTRAL ADMIN US BANK CORPORATE PAYMENT SYSTEMS 12/22 CALCARD CHARGES 12.33 $ 193 01/27/2023 PURCHASING CITYCLERK US BANK CORPORATE PAYMENT SYSTEMS 12/22 CALCARD CHARGES 218.57 $ 193 01/27/2023 PURCHASING CITYCOUNCIL US BANK CORPORATE PAYMENT SYSTEMS 12/22 CALCARD CHARGES 546.03 $ 193 01/27/2023 PURCHASING CODE ENF US BANK CORPORATE PAYMENT SYSTEMS 12/22 CALCARD CHARGES 906.41 $ 193 01/27/2023 PURCHASING COMM & REC US BANK CORPORATE PAYMENT SYSTEMS 12/22 CALCARD CHARGES 2,847.23 $ 193 01/27/2023 PURCHASING COMMUNITY PROMO US BANK CORPORATE PAYMENT SYSTEMS 12/22 CALCARD CHARGES 503.18 $ 193 01/27/2023 PURCHASING COMPUTER MAINT US BANK CORPORATE PAYMENT SYSTEMS 12/22 CALCARD CHARGES 6,623.05 $ 193 01/27/2023 PURCHASING DRAINAGE US BANK CORPORATE PAYMENT SYSTEMS 12/22 CALCARD CHARGES 1,712.35 $ 193 01/27/2023 PURCHASING ENGINEERING US BANK CORPORATE PAYMENT SYSTEMS 12/22 CALCARD CHARGES 1,826.14 $ 193 01/27/2023 PURCHASING FACILITIES MAINT US BANK CORPORATE PAYMENT SYSTEMS 12/22 CALCARD CHARGES 5,344.60 $ 193 01/27/2023 PURCHASING FINANCE US BANK CORPORATE PAYMENT SYSTEMS 12/22 CALCARD CHARGES 1,694.52 $ 193 01/27/2023 PURCHASING FIRE US BANK CORPORATE PAYMENT SYSTEMS 12/22 CALCARD CHARGES 4,151.23 $ 193 01/27/2023 PURCHASING FLEET MAINT US BANK CORPORATE PAYMENT SYSTEMS 12/22 CALCARD CHARGES 13,546.49 $ 193 01/27/2023 PURCHASING GENERAL FUND US BANK CORPORATE PAYMENT SYSTEMS 12/22 CALCARD CHARGES 9,519.74 $ 193 01/27/2023 PURCHASING GENERAL TRUST US BANK CORPORATE PAYMENT SYSTEMS 12/22 CALCARD CHARGES 787.93 $ 193 01/27/2023 PURCHASING GRAFFITI ABATE US BANK CORPORATE PAYMENT SYSTEMS 12/22 CALCARD CHARGES 617.06 $ 193 01/27/2023 PURCHASING HR/RISK MGT US BANK CORPORATE PAYMENT SYSTEMS 12/22 CALCARD CHARGES 2,103.87 $ 193 01/27/2023 PURCHASING INS/RISK MGT US BANK CORPORATE PAYMENT SYSTEMS 12/22 CALCARD CHARGES 220.00 $ 193 01/27/2023 PURCHASING INTERMODAL BLDG US BANK CORPORATE PAYMENT SYSTEMS 12/22 CALCARD CHARGES 509.14 $ 193 01/27/2023 PURCHASING LMD SERVICES US BANK CORPORATE PAYMENT SYSTEMS 12/22 CALCARD CHARGES 329.25 $ 193 01/27/2023 PURCHASING MEAS K - FIRE US BANK CORPORATE PAYMENT SYSTEMS 12/22 CALCARD CHARGES 10,369.71 $ 193 01/27/2023 PURCHASING PARKS US BANK CORPORATE PAYMENT SYSTEMS 12/22 CALCARD CHARGES 4,729.30 $ 193 01/27/2023 PURCHASING PARKS ADMIN US BANK CORPORATE PAYMENT SYSTEMS 12/22 CALCARD CHARGES 389.61 $ 193 01/27/2023 PURCHASING PLANNING US BANK CORPORATE PAYMENT SYSTEMS 12/22 CALCARD CHARGES 2,211.75 $ 193 01/27/2023 PURCHASING STREETS US BANK CORPORATE PAYMENT SYSTEMS 12/22 CALCARD CHARGES 9,169.43 $ 193 01/27/2023 PURCHASING RECREATION US BANK CORPORATE PAYMENT SYSTEMS 12/22 CALCARD CHARGES 55.91 $ 193 01/27/2023 PURCHASING SEWER OPS US BANK CORPORATE PAYMENT SYSTEMS 12/22 CALCARD CHARGES 5,397.10 $ 193 01/27/2023 PURCHASING SOLID WASTE US BANK CORPORATE PAYMENT SYSTEMS 12/22 CALCARD CHARGES 695.13 $

CHECK PAY DATE DEPARTMENT PAID FROM ORG ISSUED TO DESCRIPTION AMOUNT 193 01/27/2023 PURCHASING SPORTS PROGRAM US BANK CORPORATE PAYMENT SYSTEMS 12/22 CALCARD CHARGES 12.97 $ 193 01/27/2023 PURCHASING SRCITIZEN COMM US BANK CORPORATE PAYMENT SYSTEMS 12/22 CALCARD CHARGES 199.98 $ 193 01/27/2023 PURCHASING SUPP LAW ENF US BANK CORPORATE PAYMENT SYSTEMS 12/22 CALCARD CHARGES 1,369.07 $ 193 01/27/2023 PURCHASING TRANS - FIXED US BANK CORPORATE PAYMENT SYSTEMS 12/22 CALCARD CHARGES 2,904.42 $ 193 01/27/2023 PURCHASING TRANS - DAR US BANK CORPORATE PAYMENT SYSTEMS 12/22 CALCARD CHARGES 2,606.81 $ 193 01/27/2023 PURCHASING WATER OPS US BANK CORPORATE PAYMENT SYSTEMS 12/22 CALCARD CHARGES 10,542.50 $ 193 01/27/2023 PURCHASING WATER QUALITY US BANK CORPORATE PAYMENT SYSTEMS 12/22 CALCARD CHARGES 3,779.25 $ 193 01/27/2023 PURCHASING WWTP US BANK CORPORATE PAYMENT SYSTEMS 12/22 CALCARD CHARGES 5,991.06 $ 193 01/27/2023 PURCHASING SPECIAL EVENTS US BANK CORPORATE PAYMENT SYSTEMS 12/22 CALCARD CHARGES 2,116.98 $ 193 01/27/2023 PURCHASING PD OPS US BANK CORPORATE PAYMENT SYSTEMS 12/22 CALCARD CHARGES 5,518.75 $ 194 01/27/2023 FINANCE PAYROLL TRUST NAVIA BENEFIT SOLUTIONS INC FSA SECTION 125 DISBURSEMENT 01/24/2023 37.24 $ 195 01/27/2023 FINANCE PAYROLL TRUST N.P.C.-ORCHARD TRUST COMPANY PLAN #340227-01 FOR 01/20/23 PAYROLL 9,565.19 $ 196 01/27/2023 FINANCE PAYROLL TRUST N.P.C.-ORCHARD TRUST COMPANY PLAN #340227-02 FOR 01/20/23 PAYROLL 2,123.20 $ 197 02/02/2023 FINANCE PAYROLL TRUST MID-MGMT EMPLOYEE GROUP 01/23 MONTHLY DUES 2,365.00 $ 198 02/02/2023 HR CITY CLERK EMPLOYEE BENEFIT SPECIALISTS, INC. 02/23 BENEFIT PREMIUMS 848.00 $ 198 02/02/2023 HR PAYROLL TRUST EMPLOYEE BENEFIT SPECIALISTS, INC. 02/23 BENEFIT PREMIUMS 369,085.73 $ 198 02/02/2023 HR PD OPS EMPLOYEE BENEFIT SPECIALISTS, INC. 02/23 BENEFIT PREMIUMS 848.00 $ 199 02/02/2023 FINANCE MEAS K - FIRE BANK OF NEW YORK MELLON 2019 LEASE REVENUE BOND PAYMENT 226,300.00 $ 199 02/02/2023 FINANCE WWTP BOND ADMIN BANK OF NEW YORK MELLON WATER REVENUE REFUNDING BOND - SERIES 2015 234,434.18 $ 200 02/02/2023 FINANCE WWTP BOND ADMIN BBVA USA 2021 WASTEWATER REV REF BOND 68,532.10 $ BANK #1 - UNION BANK GENERAL ACCOUNT TOTAL $ 2,974,999.94

REPORT TO CITY COUNCIL
Approved by: Council Meeting of: February 15, 2023
_________________________________ Agenda Number: ___________ Wendy Silva, Director of Human Resources
_________________________________
Arnoldo Rodriguez, City Manager
SUBJECT:

Informational Report on Personnel Activity
RECOMMENDATION:

This report is submitted for informational purposes only and there is no action requested from the City Council (Council).

SUMMARY:

The purpose of this report is to provide the Council a monthly informational update on employment matters, including new hires, transfers, and terminations.

DISCUSSION:

The Civil Service Commission met February 7, 2023, and approved eligibility lists for the following classifications:
▪ Parks Manager
▪ Accounting Technician II
▪ Public Works Equipment Operator
▪ Police Officer I
▪ Police Officer II
▪ Police Officer Trainee
The following employees began employment with the City since our last report.

Table 1: New Hires and Re-hires
Name Position Department Status* Effective
Date
Jannalyn Milam Records Clerk Police Department FT 1/17/23 B-3
Table 1: New Hires and Re-hires, continued
Name Position Department Status* Effective
Date
Jose Morales Building Permit
Technician
Building
Department
FT 1/17/23
Sergio Mercado Ortiz Parks Worker I Parks & Community
Services
FT 1/17/23
Miguel Calderon Park Aide Parks & Community
Services
PT 1/17/23
Daniel Melendez Public Works
Maintenance Worker I
Public Works – Safe
& Clean Team
PT 1/30/23
Robert Holt GIS Technician Planning
Department
PT 1/30/23
*Status: PT = Part Time, FT = Full Time
The following promotions, transfers, or assignment changes occurred since our last report.

Table 2: Promotions, Transfers, or Assignment Changes
Name Old Position New Position Effective
Date
Kristi Johnson Program Manager – Grants
(full time)
Program Manager – Grants
(part time) 1/28/23
Mercedes Bravo Administrative Assistant –
Building Department
Administrative Assistant –
Parks & Community Services 1/30/23
Tara Maggiore Public Safety Dispatcher
(provisional appointment) Records Clerk 1/16/23
The following employees separated from employment since our last report.

Table 3: Separations
Name Position Department Status* Effective
Date
Robert Salas Park Aide Parks & Community
Services PT 1/7/23
David Contreras Park Aide Parks & Community
Services PT 1/14/23
Brian Majors Police Officer II Police Department FT 1/17/23 Table 3: Separations, continued
Name Position Department Status* Effective
Date
Ernesto Solis Public Works
Maintenance Worker I
Public Works – Safe
& Clean Team PT 1/20/23
Sonia Haro Park Aide Parks & Community
Services PT 1/21/23
Estevan Romero Payroll Specialist Finance Department FT 1/27/23 *Status: PT = Part Time, FT = Full Time
FINANCIAL IMPACT:

Funding for positions and employees to fill those positions is contemplated annually by the Council in the budget process. During the course of any given fiscal year, individual employees filling specific positions may change due to a number of various circumstances. All hiring and termination decisions are subject to the approval of the City Manager.

ALTERNATIVES:

This report is for informational purposes only.

ATTACHMENTS:

None

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

Informational Report on Contract City Attorney Services and Litigation Expenditures RECOMMENDATION:

This report is submitted for informational purposes only and there is no action requested from the City Council (Council).

SUMMARY:

The purpose of this report is to provide the Council an informational monthly update on expenditures for contract City Attorney services, as well as specialized legal representation in various matters of litigation.

DISCUSSION:

The following information summarizes billings paid for services formerly performed by the City’s in-house City Attorney. This report captures December 2022 invoices received, as well as the Fiscal Year (FY) 2022/23 tracking of invoices received, through a FY 2022/23 Year-to-Date (YTD) column.

If Council desires additional information in future iterations of this report, please advise and staff will provide those details.

Firm: Montoy Law Corporation (City Attorney Services and Litigation) Billing Periods: December 2022
Matter Charges
December 2022 FY 2022/2023 (YTD)
General Legal Review/Advice $282.00 $1,927.00
City Clerk $141.00 $2,232.50
B-4
Attendance at Council Meetings
& Requests for
Information/Research
$1,175.00 $13,348.00
City Manager $1,386.50 $1,739.00
Review and Advice on
Agreements
$1,269.00 $9,987.50
Planning $1,504.00 $21,267.50
Planning Commission $376.00 $3,736.50
Finance $470.00 $3,243.00
Successor Agency $0 $0
Public Works/Engineering $47.00 $7,379.00
Police Department - General $0 $1,245.50
Economic Development $0 $0
Personnel/Payroll $70.50 $611.00
Municipal Code
Enforcement/Updates $0 $94.00
Ordinances $94.00 $3,405.50
Cannabis $587.50 $2,068.00
Total Advisory Services $7,402.50 $72,284.00
Total Litigation Services $1,491.50 $23,161.00
Discounted Hours ($395) ($636.50)
Shipping $0 $43.75
Travel Expenses $0 $447.67
Total Advisory & Litigation
Services $8,499.00 $95,299.92
FINANCIAL IMPACT:

For FY 2022/23, expenditures for invoices related to legal fees total $95,299.92. This represents expenditures for specific City Attorney services. A summary of invoices received to date are summarized per the following table.

Legal Invoices FY 2020/21 YTD
City Attorney Advisory Services
Montoy Law Corporation $72,284.00
Litigation Services (Including discounted hours, travel & shipping) Montoy Law Corporation $23,161.00
Total City Attorney and Litigation Services YTD $95,299.92

CONSISTENCY WITH THE VISION MADERA 2025 PLAN:

The information contained herein is not addressed by the Vision Madera 2025 plan, nor is the information in conflict with that plan.

ALTERNATIVES:

This report is for informational purposes only.

ATTACHMENTS:

None

REPORT TO CITY COUNCIL
Approved by: Council Meeting of: February 15, 2023
_________________________________ Agenda Number: _______ Marcela Zuniga, Grants Administrator
_________________________________
Arnoldo Rodriguez, City Manager
SUBJECT:

Community Development Block Grant (CDBG) McNally Park Project 2022-2023 Subrecipient Agreement
RECOMMENDATION:

Adopt a Resolution Approving the City of Madera Parks Department Subrecipient Agreement for the allocation of CDBG funds towards McNally Park in the amount of $609,307 SUMMARY:

The City of Madera (City) received notification from the U.S. Department of Housing and Urban Development (HUD) on May 13, 2022, that it was eligible to receive an allocation for the CDBG 2022-2023 fiscal year in the amount of $922,010. It is noted that there is also an additional $60,000 of reallocation housing funds from the 2021-2022 allocation that will be reallocated into this Action Plan. On July 20, 2022 a public hearing was held for City Council (Council) to approve final funding allocations and enter into agreements with grant subrecipients. The subject subrecipient agreement is with the Parks Department.

DISCUSSION:

The City received a total of 11 applications for the CDBG 2022-2023 Notice of Funding Availability cycle, including: 2 for Administration, 7 for Public Services, and 2 for Capital Projects/Public Improvements. The applicants provided brief presentations to the Block Grant Commission (BGC) during their special meeting on June 6, 2022 and June 8, 2022. Staff then brought those recommendations before Council on June 15, 2022, during which meeting Council approved tentative allocations. On July 20, 2022 final allocations were presented and approved by Council.

The total available allocation for Capital Projects/Public Improvements is $659,307. On June 15, 2022, Council approved two tentative allocations for the City of Madera Engineering Department B-5
and for the City of Madera Public Works Department, each in the amount of $25,000. Then during the July 20, 2022 Council meeting, staff updated the allocation request to include the City of Madera McNally Park Project request for the remaining eligible balance of $609,307. Staff explained the Block Grant Commission was also aware and in support of said allocation. On July 20, 2022 Council approved all recommended capital/public improvement projects. The McNally Park Project was incorporated into the 2022-2023 Annual Action Plan.

Table 1: City Council Approved Capital Projects/Public Improvements Allocations City Department
City Council
Final
Allocations
Engineering Department – Front Desk Counter $25,000
Public Works Department - Sidewalk and ADA Corner Ramp Improvements $25,000 Parks Department – McNally Park Project $609,307
Total $659,307
The McNally Park Project was approved, however during the July 20, 2022 meeting receipt of the final application was still pending.

FINANCIAL IMPACT:

This allocation will not have an impact on the General Fund. The City administers the grant with CDBG administration funds available and City’s CDBG allocations will be administered with current City staff.

ALTERNATIVES:

As an alternative, Council may:

1. Direct staff to obtain additional information on this project.

ATTACHMENTS:

1. Resolution
Exhibit 1- City of Madera Parks Department – McNally Park Project  Exhibit A – Budget
 Exhibit B – Application
 Exhibit C – Quarterly Activity Report
 Exhibit D – CDBG Certifications
 Exhibit E – CDBG Accessibility Requirements
RESOLUTION NO. _____

A RESOLUTION OF THE CITY COUNCIL, OF THE CITY OF MADERA, CALIFORNIA, APPROVING A 2022/23 COMMUNITY DEVELOPMENT BLOCK GRANT SUBRECIPIENT AGREEMENT FOR SERVICES ($609,307) WITH CITY

OF MADERA, PARKS & COMMUNITY SERVICES
WHEREAS, the City Council has considered approval of the 2022/23 Community Development Block Grant Subrecipient Agreement with the City of Madera Parks Department in the amount of $609,307 (“Agreement”); and
WHEREAS, a copy of the Agreement is attached hereto as Exhibit 1 and incorporated by reference.

NOW, THEREFORE, the City Council of the City of Madera finds, determines, resolves and orders as follows:

1. The recitals listed above are true and correct.

2. The Council approves the Agreement between the City and the City of Madera Parks Department.

3. This resolution is effective upon receipt of written confirmation from the U.S.

Department of Housing and Urban Development of the City of Madera 2022/23 Action Plan approval.

4. The Director of Financial Services is hereby authorized to take such action to implement the terms of the Resolution.

5. The City Clerk with concurrence from the City Attorney is authorized to make clerical and non-material corrections to this resolution and the Agreement.

6. This resolution is effective immediately upon adoption. *****
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COMMUNITY DEVELOPMENT BLOCK GRANT

SUBRECIPIENT AGREEMENT

BETWEEN THE CITY OF MADERA AND CITY OF MADERA - PARKS DEPARTMENT This Community Development Block Grant Subrecipient Agreement (“Agreement”) is entered into, effective on the date of July 1, 2022, by and between the City of Madera (“City”) and CITY OF MADERA - PARKS DEPARTMENT, hereafter referred to as "SUBRECIPIENT."

RECITALS
A. This Agreement sets forth the responsibilities of City and Subrecipient in accomplishing the objectives of the United States Department of Housing and Urban Development (HUD) Community Development Block Grant as set forth in the Housing and Community Development Act of 1974, (hereinafter referred to as “CDBG”), as amended.

B. The City has been designated as the sponsoring agency to administer and implement the program for the Community Development Block Grant (CDBG) activities of the CITY, and in accordance with the provisions of Title I of the Housing and Community Development Act of 1974, as amended, and the laws of the State of California.

C. Under the CDBG regulations the City may grant the CDBG funds to nonprofit organizations or public agencies for certain purposes.

D. City agrees to engage the services of Subrecipient, and Subrecipient agrees to perform the services for CITY hereinafter described, for the compensation, during the term, and otherwise subject to the covenants and conditions hereinafter set forth.

AGREEMENT

1. Services
The Subrecipient shall provide all services and responsibilities as set forth in the project design, which is attached to this Agreement, marked as EXHIBIT "B", and incorporated herein by reference.

2. Funding and Method of Payment
a. Compensation
Payments shall be made after receipt and verification of actual expenditures incurred by the Subrecipient in the performance of this Agreement and shall be documented to the City by the tenth (10th) day of the month following the end of each quarter. Allowable expenditures under this Agreement are specifically established, attached and incorporated by reference as EXHIBIT “A".

The total obligation of the City under this Agreement shall not exceed $609,307 in fiscal year 2022- 2023. Any compensation not consumed by expenditures of the SUBRECIPIENT by the expiration of this Agreement shall automatically revert to the CITY. b. Public Information
The Subrecipient shall disclose in all public information its funding source. c. Lobbying Activity
The Subrecipient shall not directly or indirectly use any of the funds provided under this Agreement for publicity, lobbying, or propaganda purposes designed to support or defeat legislation pending before the Congress of the United States or the Legislature of the State of California.
d. Political Activity
The Subrecipient shall not directly or indirectly use any of the funds under this Agreement for any political activity or to further the election or defeat of any candidate for public office.

3. Fiscal Compliance
The SUBRECIPIENT shall be subject to the same fiscal regulations imposed on CITY by the U. S. Department of Housing and Urban Development for the use of CDBG funds.

4. Program Income
SUBRECIPIENT shall report quarterly all program income as required under 24 CFR 570.503(b)(3) generated by activities carried out with CDBG funds made available under this Agreement. The use of program income by the SUBRECIPIENT shall comply with the requirements set forth at 24 CFR 570.504. By way of further limitations, the Subrecipient may use such income during the contract period for activities permitted under this Agreement and shall reduce requests for additional funds by the amount of any such program income balance on hand. All unexpended program income shall be returned to City at the end of the contract period. Any interest earned on cash advances from the U.S. Treasury and from funds held in a revolving fund account is not program income and shall be remitted promptly to City.

5. Compliance with Laws
If the SUBRECIPIENT receives CDBG funding under this Agreement, SUBRECIPIENT shall comply with all rules and regulations established pursuant to the Housing and Community Development Act of 1974 and its amendments and Uniform Administrative Requirements under 24 CFR 570.503(b)(4). The Subrecipient and any subcontractors shall comply with all applicable local, State and Federal regulations, including but not limited to those requirements listed in Community Development Block Grant certifications attached hereto and incorporated herein by reference as EXHIBIT “D”.

6. Administrative Requirements/Financial Management/Accounting Standards Subrecipient agrees to comply with 24 CFR 84.21-28 and agrees to adhere to the accounting principles and procedures required therein, utilize adequate internal controls, and maintain necessary source documentation for all costs incurred.

7. Costs Principles
Subrecipient shall administer its program in conformance with OMB Uniform Guidance.

These principles shall be applied for all costs incurred whether charged on a direct or indirect basis.

8. Contract Administration
City shall retain the right to administer this Agreement to verify that Subrecipient is performing its obligations in accordance with the terms and conditions of this Agreement.

Subrecipient and City shall comply with all applicable provisions of law and the rules and regulations, if any, of governmental authorities having jurisdiction over matters the subject thereof.

9. Period of Performance (Term of Agreement)
The Subrecipient shall commence performance under this Agreement on July 21, 2022, and shall end its performance June 30, 2023, unless terminated sooner as provided for elsewhere in this Agreement. The Agreement may be extended by written modification of the parties.

10. Records
a. Record Establishment and Maintenance
Subrecipient shall establish and maintain records in accordance with those requirements prescribed by City, with respect to all matters covered by this Agreement. Subrecipient shall retain all fiscal books, account records, and client files for services performed under this Agreement for at least three (3) years from the date of the final payment under this Agreement or until all State and Federal audits are completed for that fiscal year, whichever is later. Pursuant to State and Federal law, it is the intent of the parties to this Agreement that the Subrecipient shall be reimbursed for actual costs incurred in the performance of this Agreement but that no profit is to accrue to the Subrecipient on account of such performance.

SUBRECIPIENT shall maintain all records required by the Federal regulations specified in 24 CFR 570.506 that are pertinent to the activities to be funded under this Agreement. Such records shall include but not be limited to:

1. Records providing a full description of each activity undertaken;

2. Records demonstrating that each activity undertaken meets one of the National Objectives of the CDBG program;

3. Records required to determine the eligibility of activities;

4. Records required to document the acquisition, improvement, use or disposition of real property acquired or improved with CDBG assistance;

5. Records documenting compliance with the fair housing and equal opportunity components of the CDBG program;

6. Financial records as required by 24 CFR 570.502, and 24 CFR 84.21-28; and

7. Other records necessary to document compliance with 24 CFR 570.503(b)(5). b. Reports/Required Notifications
The Subrecipient shall submit reimbursement claims with substantiating invoices and timecards signed by both the employee and applicable Authorizing Official of the Subrecipient. Reports shall consist of the Quarterly Reporting Form. This form is contained in EXHIBIT “C” attached hereto and incorporated herein by reference.

The Subrecipient shall also furnish to the City such statements, records, reports, data, and information as the City may request pertaining to matters covered by this Agreement. In the event that the Subrecipient fails to provide such reports, it shall be deemed sufficient cause for the City to withhold payments until there is compliance. In addition, the Subrecipient shall provide written notification and explanation to the CITY within five (5) days of any funds received from another source to conduct the same services covered by this Agreement.

City shall notify Subrecipient in writing within thirty (30) days of any potential State or Federal exception discovered during an examination. Where findings indicate that program requirements are not being met and State and Federal participation in this program may be imperiled in the event that corrections are not accomplished by Subrecipient within thirty (30) days, written notification shall constitute City’s intent to terminate this Agreement.

Subrecipient shall report to City promptly and in written detail, each notice of claim of copyright infringement received by Subrecipient with respect to all subject data delivered under this Agreement. Subrecipient shall not affix any restrictive markings upon any data. If markings are affixed, City shall have the right at any time to modify, remove, obliterate, or ignore such markings. c. CDBG Reporting Requirements
The City will inform Subrecipient in writing if CDBG funds are provided under this Agreement, which require Subrecipient to submit an application or to complete a record as an integral part of receiving these funds.

Subrecipient shall submit with each quarterly invoice copies of paid invoices/receipts, copies of cash receipts or checks used to pay each invoice submitted, copies of timecards and related pay stubs for reimbursement.

11. Assignment
Subrecipient may not assign or transfer their obligation of this Agreement or any rights hereunder without the prior written consent of the other party.

12. Subcontracts
If the Subrecipient should propose to subcontract with one or more third parties to carry out a portion of those services described in EXHIBIT "B" insofar as it deems proper or efficient, any such subcontract shall be in writing and approved by the CITY prior to execution and implementation. Any such subcontract, together with all other activities performed, or caused by the Subrecipient, shall not allow compensation greater than the total project budget contained in EXHIBIT "A." An executed copy of any such subcontract shall be submitted to the City before any implementation and shall be retained by the City.

The Subrecipient shall be responsible to the City for the proper performance of any subcontract. Any subcontractor shall be subject to all of the same terms and conditions that the Subrecipient is subject to under this Agreement. No officer or director of the Subrecipient shall have any direct monetary interest in any subcontract made by the Subrecipient. A direct monetary interest contrary to this paragraph shall be deemed to exist, if an officer or director of the Subrecipient is also an owner, officer, or director of a corporation, association, or partnership subcontracting with the Subrecipient.

In addition, if the Subrecipient receives CDBG funds under this Agreement, the subcontractor shall be subject to CDBG federal regulations, including those listed in EXHIBIT "D".

13. Conflict of Interest
No officer, employee, or agent of the City who exercises any function or responsibility for planning and carrying out of the services provided under this Agreement shall have any direct or indirect personal financial interest in this Agreement. The Subrecipient shall comply with the provisions of 24 CFR 570.611 with respect to conflicts of interest and covenants hat it presently has no financial interest, direct or indirect, which would conflict in any manger or degree with the performance of this Agreement. The Subrecipient further covenants that in the performance of this Agreement, no person having such a financial interest shall be employed or retained by Subrecipient.

14. Discrimination
a. Eligibility for Services
The Subrecipient shall prepare and make available to the CITY and to the public all eligibility requirements to participate in the program plan set forth in EXHIBIT "B." No person shall, on the grounds of race, color, national origin, sex, religion, age, or disability status, be excluded from participation in, and denied the benefits of, or be subjected to discrimination with respect to the services funded under this Agreement.

The Subrecipient’s services shall be accessible to the physically disabled, and the services of a translator, signer or assistive listening device shall be made available. Subrecipient, in its marketing materials, shall specify assistance to access its services is available for deaf and hardof-hearing persons by calling 711 or 1-800-735-2929 and, for voice users, 1-866-735-2922 for TTY Relay Services. Subrecipient shall comply with requirements set forth in EXHIBIT E, Accessibility for Persons with Disabilities to Non-Housing Programs funded by Community Development Block Grant Funds – Section 504 of the Rehabilitation Act of 1973, the Americans With Disabilities Act, and the Architectural Barriers Act.
b. Employment Opportunity
The Subrecipient shall comply with the CITY policy, the Community Development Block Grant regulations, and the Equal Employment Commission guidelines, which forbids discrimination against any person on the grounds of race, color, national origin, sex, religion, age, familial status, disability status, or any other status protected by law in employment practices.

Such practices include retirement, recruitment advertising, hiring, layoff, termination, upgrading, demotion, transfer, rates of pay or other forms of compensation, use of facilities, and other terms and conditions of employment.
c. Suspension of Compensation
If an allegation of discrimination occurs, the City shall withhold all further funds until the Subrecipient can show by clear and convincing evidence to the satisfaction of the City that funds provided under this Agreement were not used in connection with the alleged discrimination. d. Nepotism
Except by written consent of the City, no person shall be employed by the Subrecipient who is related by blood or marriage or who is a member of the Board of Directors or an officer of the Subrecipient. In the event HUD determines a CDBG-funded Subrecipient’s organization/agency operations violate federal rules and regulations with regard to nepotism and/or conducts business and a conflict of interest issue arises, then Subrecipient shall accept all responsibility to return any CDBG funds received from City.

15. Termination
a. This Agreement may be immediately terminated by City for cause where in the determination of City, any of the following conditions exist: (1) an illegal or improper use of funds, (2) failure to comply with any terms of this Agreement, (3) a materially incorrect or incomplete report, (4) an improper performance of services.
b. Any one of or combination of the above conditions will constitute grounds for suspension or termination of the Agreement. In no event shall any payment by the City hereunder constitute a waiver by the City of any breach of this Agreement or any default which may then exist on the part of the Subrecipient, nor shall such payment impair or prejudice any remedy available to the City with respect to the breach of default. When there is a breach of this Agreement, as defined by this section, the City may, in its sole discretion, immediately suspend or terminate this Agreement.
c. City shall have the option to terminate this Agreement without obligation of City to reimburse Subrecipient from the date the Federal or State Government withholds or fails to disburse funds to City. In the event such government withholds or fails to disburse funds, City shall give Subrecipient notice of such funding limitation or termination within a reasonable time after City receives notice of same.
d. Upon thirty (30) days written notice to the other party, either party may terminate this Agreement without cause. Notice shall be deemed served upon mailing.

16. Amendments
Adjustment of any line item within the total approved budget contained in EXHIBIT “A” or changes in the nature or scope of the program plan set forth in EXHIBIT “B” may be approved in writing by the City Manager, or his designee.

17. Administration
The City of Madera Grants Administration Department shall administer this Agreement.

18. Evaluation
The City shall monitor and evaluate the performance of the Subrecipient under this Agreement to determine to the best possible degree the success or failure of the services provided under this Agreement and the adequacy of the program plan contained in EXHIBIT "B." The Subrecipient shall participate in evaluation of the program.

Subrecipient shall cooperate fully with City, State and Federal agencies, which shall have the right to monitor and audit all work performed under this Agreement.

Subrecipient shall also agree to on-site monitoring and personal interviews of participants, Subrecipient’s staff, and employees by appropriate City staff on at least a quarterly basis.

19. Governing Law
Any controversy or claim arising out of or relating to this Agreement which cannot be amicably settled without court action shall be litigated only in Madera, California. The rights and obligations of the parties and all interpretations and performance of this Agreement shall be governed in all respects by the laws of the State of California.

20. Reversion of Assets
The Subrecipient must obtain prior written approval from the City whenever there is any modification or change in the use of any property acquired or improved, in whole or in part, using CDBG funds. If any real or personal property acquired or improved with CDBG funds is sold and/or is utilized by the Subrecipient for a use which does not qualify under the CDBG program, the Subrecipient shall reimburse the City in an amount equal to the current fair market value of the property, less any portion thereof attributable to expenditures of non-CDBG funds. These requirements shall continue in effect for the life of the property. In the event the CDBG program is closed-out, the requirements of this Section shall remain in effect for activities or property funded with CDBG funds, unless action is taken by the Federal government to relieve the City of these obligations.

21. Breach of Agreement
In the event the SUBRECIPIENT fails to comply with any of the terms of this Agreement, the CITY may, at its option, deem the SUBRECIPIENT’s failure as a material breach of this Agreement and utilize any of the remedies set forth in 24 CFR 85.43 or that it deems appropriate.

Should the CITY deem a breach of this Agreement material, the CITY shall immediately be relieved of its obligations to make further payment as provided herein. In addition to the Agreement being terminated by the CITY in accord with a material breach of this Agreement by the SUBRECIPIENT, this Agreement may also be terminated for convenience by the CITY in accord with 24 CFR 85.44.

22. No Third-Party Beneficiaries
This Agreement is not intended to create and does not create any rights in or benefits to any third party, nor will it be deemed to confer rights or remedies upon any person or legal entity not a party to this Agreement.

23. Indemnification
Subrecipient shall indemnify, defend, and hold harmless the City, and its officers, employees, and agents (“City indemnitees”), from and against any and all causes of action, claims, liabilities, obligations, judgments, or damages, including reasonable legal counsels’ fees and costs of litigation (“claims”), arising out of the Subrecipient’s performance of its obligations under this agreement or out of the operations conducted by Subrecipient, including the City’s active or passive negligence, except for such loss or damage arising from the sole negligence or willful misconduct of the City. In the event the City indemnitees are made a party to any action, lawsuit, or other adversarial proceeding arising from Subrecipient’s performance of this agreement, the Subrecipient shall provide a defense to the City indemnitees, or at the City’s option, reimburse the City indemniteestheir costs of defense, including reasonable legal counsels’ fees, incurred in defense of such claims.

24. Independent Contractor
Subrecipient and its subcontractors shall perform this Agreement as independent contractors and not as officers, employees, agents or volunteers of City. Nothing contained in this Agreement shall be deemed to create any contractual relationship between City and Subrecipient’s employees or subcontractors, nor shall anything contained in this Agreement be deemed to give any third party, including but not limited to Subrecipient’s employees or subcontractors, any claim or right of action against City.

25. Insurance Requirements for Subrecipients
Without limiting Subrecipient’s indemnification of City, and prior to commencement of Work, Subrecipient shall obtain, provide, and continuously maintain at its own expense during the term of the Agreement, and shall require any and all Subcontractors and Subconsultants of every Tier to obtain and maintain, policies of insurance of the type and amounts described below and in form satisfactory to the City.

Minimum Scope and Limits of Insurance
Subrecipient shall maintain limits no less than:
 $500,000 General Liability (including operations, products and completed operations) per occurrence, $1,000,000 general aggregate, for bodily injury, personal injury and property damage, including without limitation, blanket contractual liability. Coverage shall be at least as broad as Insurance Services Office (ISO) Commercial General Liability coverage form CG 00 01.
 $500,000 Automobile Liability combined single limit per accident for bodily injury or property damage at least as broad as ISO Form CA 00 01 for all activities of Subrecipient arising out of or in connection with Work to be performed under this Agreement, including coverage for any owned, hired, non-owned or rented vehicles. This provision shall not apply if Subrecipient’s activities do not include driving in the performance of the proposed scope of work.
 Worker’s Compensation as required by the State of California and $500,000 Employer’s Liability per accident for bodily injury or disease.

Maintenance of Coverage
Subrecipient shall procure and maintain, for the duration of the contract, insurance against claims for injuries to persons or damages to property, which may arise from or in connection with the performance of the Work hereunder by Subrecipient, its agents, representatives, employees, subcontractors or subconsultants as specified in this Agreement.

Proof of Insurance
Subrecipient shall provide to the City certificates of insurance, as required, as evidence of the insurance coverage required herein. Insurance certificates must be approved by the City prior to commencement of performance. Current evidence of insurance shall be kept on file with the City at all times during the term of this Agreement. Agency reserves the right to require complete, certified copies of all required insurance policies, at any time.

Acceptable Insurers
All insurance policies shall be issued by an insurance company currently authorized by the Insurance commissioner to transact business of insurance in the State of California, with an assigned policyholders’ Rating of A- (or higher) and a Financial Size Category Class VII (or larger), in accordance with the latest edition of Best’s Key Rating Guide.

Enforcement of Contract Provisions (non estoppel)
Subrecipient acknowledges and agrees that any actual or alleged failure on the part of the City to inform Subrecipient of non-compliance with any requirement imposes no additional obligations on the City, nor does it waive any rights hereunder.

Specifications not Limiting
Requirements of specific coverage features or limits contained in this Section are not intended as a limitation on coverage, limits or other requirements, or a waiver of any coverage normally provided by any insurance. Specific reference to a given coverage feature is for purposes of clarification only as it pertains to a given issue and is not intended by any party or insured to be all inclusive, or to the exclusion of other coverage, or a waiver of any type. If Subrecipient maintains higher limits than the minimums required above, the entity shall be entitled to coverage at the higher limits maintained by Subrecipient.

Notice of Cancellation
Subrecipient agrees to oblige its insurance agent or broker and insurers to provide to the City with thirty (30) calendar days’ notice of cancellation (except for nonpayment for which ten (10) calendar days’ notice is required) or nonrenewal of coverage for each required coverage.

Self-insured Retentions
Any self-insured retentions must be declared to and approved by the City. The City reserves the right to require that self-insured retentions be eliminated, lowered or replaced by a deductible. Self-insurance will not be considered to comply with these specifications unless approved by the City’s Risk Manager.

Timely Notice of Claims
Subrecipient shall give the City prompt and timely notice of claims made or suits instituted that arise out of or result from Subrecipient’s performance under this Agreement, and that involve or may involve coverage under any of the required liability policies.

Additional Insurance
Subrecipient shall also procure and maintain, at its own cost and expense, any additional kinds of insurance, which in its own judgement may be necessary for its proper protection and prosecution of the Work.

26. Violation of Federal Rules and Regulations
In the event HUD determines a CDBG-funded Subrecipient has violated Federal rules and regulations and HUD requires repayment of CDBG funds, then Subrecipient shall repay any CDBG funds within 90 days of a written request from CITY.

27. General Provisions
a. Entire Agreement
This Agreement constitutes the entire agreement between Subrecipient and City with respect to the subject matter hereof and supersedes all previous negotiations, proposals, commitments, writings, advertisements, publications and understandings of any nature whatsoever unless expressly included in this Agreement. b. Notice
Any notice, demand, request, document, consent, approval, or communication either party desires or is required to give to the other party or any other person shall be in writing and either served personally or sent by prepaid first-class mail:

To the City:

City of Madera – Grants Department
205 W. 4th St.

Madera, CA 93637
To the Subrecipient:

CITY OF MADERA – PARKS DEPARTMENT
701 E. 5th Street
Madera, CA 93638
at his/her address by notifying the other party of the change of address in writing. Notice shall be deemed communicated at the time personally delivered or in seventy-two (72) hours from the time of mailing if mailed as provided in this Section.
c. Interpretation
The terms of this Agreement shall be construed in accordance with the meaning of the language used and shall not be construed for or against either party by reason of the authorship of this Agreement or any other rule of construction which might otherwise apply. d. Severability
In the event that any one or more of the phrases, sentences, clauses, paragraphs, or sections contained in this Agreement shall be declared invalid or unenforceable by a valid judgment or decree of a court of competent jurisdiction, such invalidity or unenforceability shall not affect any of the remaining phrases, sentences, clauses, paragraphs, or sections of this Agreement that are hereby declared as severable and shall be interpreted to carry out the intent of the parties hereunder unless the invalid provision is so material that its invalidity deprives either party of the basic benefit of their bargain or renders this Agreement meaningless. e. Execution in Counterparts
This Agreement may be executed in counterparts such that the signatures may appear on separate signature pages. A copy or an original, with all signatures appended together, shall be deemed a fully executed Agreement.
[SIGNATURES ON NEXT PAGE]
IN WITNESS WHEREOF, the parties hereto have caused this Agreement to be executed by and through their respective officers thereunto duly authorized as set forth below.

CITY OF MADERA: CITY OF MADERA – PARKS DEPARTMENT :

By: ___________________________________ By: ______________________________ Santos Garcia, Mayor City of Madera - Parks Department
Date: __________________________________ Date: ______________________________ ATTEST: APPROVED AS TO LEGAL FORM:

By: ___________________________________ By: _________________________________ Alicia Gonzales, City Clerk Hilda Cantú Montoy, City Attorney Date: __________________________________ Date: _______________________________ Exhibit A
FY 2022-2023 Budget

CITY OF MADERA - PARKS DEPARTMENT
McNally Park Project
Budget Line Item Madera
Personnel Lines needed: 1
Staff Salary and Benefits $24,602
Taxes
Subtotal Personnel $24,602
Non-Personnel
Move-In Assistance
Supplies & Materials
Equipment
Communications
Meetings & Convenings
Travel & Transportation
Training
Consulting
Evaluation
Other Lines needed:

Construction/Renovation $549,956
Construction Management $34,749
Subtotal Non-Personnel $584,708
Total Personnel & Non-Personnel $609,307
Indirect Costs
TOTAL $609,307
Number of Persons Served:

Cost per Individual
2/9/23, 12:25 PM City Data Services - Madera
https://www.citydataservices.net/cities/maderca/app2022arc.pl?rpt=A341&prop=106 1/6 Choose Font: 16
CDBG 2022/2023 GRANT APPLICATION

PUBLIC SERVICES, CAPITAL PROJECTS, & PUBLIC IMPROVEMENTS Exhibit B – Project/Program Summary
Application Type Capital Project/Public
Improvements
Legal Name of Organization: City of Madera - Parks & Community Services Department
Name of Project: McNally Park Rehabilitation Project
Street Address/Service Area of
Project: 825 S A Street
City: Madera Zip: 93638
Amount Requested for this Project: $609,307
Amount of Leveraged Funds
Available for this Project: $0
Mailing Address: 701 E 5th Street
City: Madera Zip: 93637
Grant Administrator : Joseph Hebert Title: Parks & Community Services Director
Phone: 5596615491 Email: [email protected]
SAM Number: System for Award Management (Formerly, CCR) Number UEI Number: Federal EIN/TIN Number:
946000365
Program/Project Administrator: Joseph
Hebert
Title: Parks & Community
Services Director
Phone: 5596615491 Email: [email protected]
Type of Entity/Organizational Structure City Department/Public Agency Brief Project Description(50 Words Max): The proposed rehabilitation project at McNally Park will consist of the replacement of park amenities, such as playground equipment, benches, trash receptacles, drinking fountains, basketball rings and nets, and barbeques, as well as the reconstruction of one of the two existing basketball courts. The basketball court reconstruction will consist of removing the existing, weathered asphalt court and replacing it with a concrete court.

CDBG CAPITAL PROJECTS/PUBLIC IMPROVEMENTS APPLICATION
B. ACTIVITY DESCRIPTION

1. Summary description of proposed project and anticipated accomplishment. (If desired, attach diagram of the area in the attachments section):

2. Need (Explain why project is needed.)

3. Please identify other sources of funds to implement this project. If funds other than CDBG are proposed, please provide supporting documentation/letters of commitment.

V
2/9/23, 12:25 PM City Data Services - Madera
https://www.citydataservices.net/cities/maderca/app2022arc.pl?rpt=A341&prop=106 2/6 4 Timetable (assuming a start date of July 1, 2022). Will your proposal meet these goals in one year? Give starting date for activity and significant milestone completion timeframes. (Insert any timeline attachment in the Attachments section)

5. What measurable goals will your program deliver?

6. What are the project’s expected outcomes? How are the outcomes assessed?

7. Mark the box below that indicates the national objective met:

Activities Benefiting Low and Moderate-Income Persons. 570.208(a) LMA-Area Benefit. 570.208(a)(1) Area-wide activities benefit ALL residents in a particular area, where at least of the people are low and moderate-income. The service area of the project must be specifically identified. If this objective is selected, upload a service area map that includes all Census Tracts and Block Groups served by your project and a calculation of the low/mod-income percentage. Click Here to verify Census Tracts and Block Groups for CDBG LMA Service Area Map LMC-Limited Clientele. 570.208(a)(2).

Limited Clientele. 570.208(a)(2)(i) Activities benefit low and moderateincome (LMI) persons without regard to the area being served. At least of the persons participating in the activity must be low and moderate-income. Indicate how your organization verifies income eligibility of clients.

Presumed Benefit. 570.208(a)(2)(i)(A) Clients served are primarily and specifically from one of the following groups:

Abused children
Battered spouse
Ederly persons (62 years of age or older)
Illiterate persons
Migrant farm workers
Handicapped individuals
Homeless persons
Persons with AIDS
Client Document Review. 570.208(a)(2)(i)(b) Clients provide tax documents, pay stubs, etc., to verify income. Upload sample worksheet.

Income Certification. 570.208(a)(2)(i)(C) Clients independently "income-certify" on a form provided by the Grantee. This is primarily used for group meetings and not a preferred method. Upload a blank "intake" form.

Limited Clientele. 570.208(a)(2)(ii) An activity that serves to remove material or architectural barriers to the mobility or accessibility of elderly persons or of adults meetig the definition of "severely disabled."
Limited Clientele. 570.208(a)(2)(iii) Microenterprise assistance activity to benefit new and existing microenterprises (five or fewer employees, including owner who is a low-mod person).

Limited Clientele. 570.208(a)(2)(iv) A job training and placement and/or other employment support services activity, including, but not limited to peer support programs, counseling, child care, transporation and other similar services, in which the percentage of low- and moderate-income persons assisted is less than under limited circumstances under 24 CFR 570.208(a)(2)(iv), (a) and (b).

LMH-Housing Activities. 570.208(a)(3) An activity carried out for the purpose of providing or improving permanent residential structures, which, upon completion, will be occupied by low and moderate-income households. 0 0
0 0
0 ---·-···-·
0 0
0 0
0 0
0 0
0 ---·-···-·
0 ---·- ···-·
0 0
0 0
2/9/23, 12:25 PM City Data Services - Madera
https://www.citydataservices.net/cities/maderca/app2022arc.pl?rpt=A341&prop=106 3/6 LMJ-Jobs Activities. 570.208(a)(4) An activity designed to create or retain permanent jobs where at least of which, computed on a full-time equivalent (FTE) basis, involve the employment of low and moderate-income persons.

Slum and Blight. 570.208(b) Activities that aid in the prevention or elimination of slums or blight.

For addressing Slum or Blight on an area basis, please Click Here for the regulations and criteria.

Urgent Need. 570.208(c) Community development activities having an urgent need. This objective rarely applies and is reserved for alleviating emergency situations such as natural disasters.

8. How does your proposal support the Vision Plan Madera 2025 Action Plan?
C. ENVIRONMENTAL IMPACTS:

1. Historical:
a. How old is the affected structure?
b. Will this project affect an historically significant (or potentially historic) structure?

2. Archeological:
a. Will this project involve any ground disturbance?
b. Will this project affect an historically significant (or potentially historic) structure?

3. Water:
is project involve a sewer or water system?
D. PROGRAM ELIGIBILITY:

To be eligible for funding, a project must either benefit low and moderateincome persons or prevent/eliminate slums or blight. Indicate how the proposed project meets this requirement. Projects that primarily benefit handicapped or senior citizens meet the criteria for benefiting low and moderate-income persons.

Primarily benefits low and moderate-income persons:
a. Number of persons served annually:
b. Service Area:

Number of City residents served annually:

Number of persons with disabilities or seniors served annually:

How will the proposed project prevent or eliminate slums or blight? E. CITIZEN PARTICIPATION:

Proposals should include evidence of citizen support for activity. 0 0
0 2/9/23, 12:25 PM City Data Services - Madera
https://www.citydataservices.net/cities/maderca/app2022arc.pl?rpt=A341&prop=106 4/6

1. What was done to receive public input/participation? Please provide details.

What were the outcomes?
Include documentation of support for the proposal such as meeting minutes, letters and petitions.

2. Note complaints that have been received, etc.

3. Provide evidence of collaboration with other agencies within the community.

F. REFERENCES:

Please provide the name, title, company/agency, phone and email address for three references.

Staff will contact references and obtain “Yes” and “No” responses for the following:
• Was your experience working with this agency successful? • Have you seen at least one very successful project developed by this organization/agency?
• Do you think they are doing a good job in Madera?
Name: Title:

Company/Agency Tel. Number:

Email Address:

Name: Title:

Company/Agency Tel. Number:

Email Address:

Name: Title:

Company/Agency Tel. Number:

Email Address:

SPONSORING AGENCY MANAGEMENT :

CORPORATION DIRECTORS:

How often does the Board meet?
What was the average number of Board members attending meetings last year?
Based on the bylaws, what is the minimum and maximum number of seats on the Board?
Minimum: Maximum:

Date of Incorporation:

FINANCIAL:

If additional funds are received, please describe the source, the amount and provide supportingdocumentation.

How often are financial records audited, and by whom?
Are the treasurer and/or other financial officers bonded? Yes No If so, for how much?
List any judgments or pending lawsuits against the agency or program:
0 0
2/9/23, 12:25 PM City Data Services - Madera
https://www.citydataservices.net/cities/maderca/app2022arc.pl?rpt=A341&prop=106 5/6 List any outstanding obligations:

Budget Line Item Madera Other Funding Program Total
Personnel Lines needed: 1
Grant Administration -
Staff Salary & Benefits $24,602 $24,602
Benefits $0
Taxes $0
Subtotal Personnel $24,602 $0 $24,602
Non-Personnel
Move-In Assistance $0
Supplies & Materials $0
Equipment $0
Communications
Meetings & Convenings
Travel & Transportation
Training
Consulting
Evaluation
Other Lines needed: 2
Construction/Renovation $549,956 $549,956
Construction
Management $34,749 $34,749
Subtotal NonPersonnel $584,705 $0 $584,705
Total Personnel & NonPersonnel $609,307 $0 $609,307
Indirect Costs
TOTAL
Proposed # of Persons
Served:

Cost per Individual
Attachments
(Upload Instructions)
Checked attachments below are REQUIRED in order to submit your application, and your application WILL NOT be able to be submitted with missing required attachments! Please take this into consideration when timing your submission of this application. The documents you need to upload are checked below. If you have other attachments you would like to include, please check the box and, if Other, identify the Attachment in the box. If you are unable to upload any of the attachments, contact Marcela Zuniga at 559-661-3692 or [email protected] at least one day prior to the deadline.

Attachment Link or Explanation for Missing Attachments
Articles of Incorporation and Bylaws
Organization Chart
Non-Profit Determination Letters, IRS & State
(501.3.c)
Most Recent Financial Statements
Most Recent Audit & Findings, if any
Program Intake Policies
Client Intake Form
D
D
D
D
D
D
D
2/9/23, 12:25 PM City Data Services - Madera
https://www.citydataservices.net/cities/maderca/app2022arc.pl?rpt=A341&prop=106 6/6 Diagram of Area
Timeline Timetable_.docx
Other - Community Support Community_Support.pdf
Other - xyz
Submitted By: Gabriela Salazar
Date Signed 01/25/2023
Approved By: kristi johnson
Date Signed 01/25/2023
Initially submitted: Jan 18, 2023 - 15:38:21
------
City of Madera
Grants Department
Marcela Zuniga
Grants Administrator
205 West 4th Street
Madera, CA 93637
Phone: 559-661-3692
Email: [email protected]
Program:

Agency:

CITY OF MADERA

COMMUNITY DEVELOPMENT DEPARTMENT

PROJECT PROGRESS REPORT
Highlighted entries are from the previous report. You may use the "Click to Copy" checkboxes to copy this information to the current report.

Date: IDIS #:

Agency Name: PO #:

Agency Address
Program Name: Grant Year: Report Period:

Program Description:

Prepared By: Phone #:

E-mail:

1. ACCOMPLISHMENTS
Measures Goal Q1 Q2 Q3 Q4
Year-End
Total

2. Income Data - Unduplicated PERSONS Served View AMI Table -- NOTE: Income table is pre-filled from Race/Ethnicity Presumed Beneficiary:

Q1 Q2 Q3 Q4 Year-End Total
Extremely Low Income (0 - 30% AMI)
Very Low Income (31 - 50% AMI)
Low Income (51 - 80% AMI)
Moderate Income (> 80% AMI)
TOTALS
Exhibit C
---- HUEY CENTRAL

3. Race/Ethnicity Data - Unduplicated PERSONS Served
Characteristic Q1 Q2 Q3 Q4 Year-End Total
#
Served ?
Hisp ?
#
Served Hisp
#
Served Hisp
#
Served Hisp
#
Served Hisp
White 0 0
Black/African American 0 0
Asian 0 0
Amer. Indian/Alaskan
Native
0 0
Native Hawaiian/Pacific
Isl.
0 0
Amer. Indian/White 0 0
Asian/White 0 0
Black/White 0 0
Amer. Indian/Black 0 0
Other 0 0
TOTAL 0 0 0 0

4. Other Demographic Data
Enter number of Unduplicated PERSONS Served for each line item Q1 Q2 Q3 Q4 YTD
Homeless
Female-Headed Households
Disabled/Special Needs
Madera Residents

1. Performance and Progress
a. Restate your agency's Major Activities and Performance Measures under your contract's Scope of Work.

You have 2000 characters left.
b. Describe the progress that has been achieved on each activity during this reporting period.

Upload charts/tables to show supplemental cumulative numbers if helpful.

You have 2000 characters left.

2. Program/Project Changes
a. If you had any significant modifications in your program/project, please describe them.

You have 2000 characters left.
b. How did these modifications help your program/project achieve your goals and objectives? You have 2000 characters left.

3. Program/Project Problems, Challenges, or Concerns
a. Identify any agency problems, challenges, or concerns during this reporting period.

You have 2000 characters left.
b. How are your annual performance goals impacted by these problems, challenges, or concerns? You have 2000 characters left.

4. Program/Project Problems, Challenges, or Concerns
a. Describe the impact that your program/project has had on clients and the community - e.g., How did your program/project's activities benefit your clients and the City of Madera? How did your program/project help reduce the number of persons living in poverty? If applicable, how did your program/project provide economic opportunities for your clients?
You have 2000 characters left.
b. If applicable, how did your agency maintain and/or expand activities to prevent those currently housed from becoming homeless?
You have 2000 characters left.

Uploaded Documents: (Up to 20 documents can be attached) Click here to go to the Upload Documents page (Your report will be saved) City Data Services - San Mateo, CA
Copyright © 2007-2022. City Data Services. All rights reserved. --------------------- -
Exhibit D

COMMUNITY DEVELOPMENT BLOCK GRANT CERTIFICATIONS
A. Federal Common Rule Requirements, including, but not limited to, Executive Order 11246, as amended by Executive Orders 11375 and 120860 and implementing regulations issued at 41 CFR Chapter 60; Davis-Bacon Act as amended (40 U.S.C. 276 a to a-7 and 29 CFR, Part 5); Copeland "Anti-Kick Back" Act (18 U.S.C. 874 and 29 CFR, Part 3); Sections 103 and 107 of the Contract Work Hours and Safety Standards Act (40 U.S.C. 327-330 and 29 CFR, Part 5); Section 306 of the Clean Air Act (42 U.S.C. 0857 (h); Section 506 of the Clean Water Act (33 U.S.C. 1368); Executive Order 11738; Environmental Protection Agency Regulations (40 CFR Part 15); and applicable sections of 24 CFR 85.

Also in the common rule are mandatory standards and policies relating to energy efficiency which are contained in the state energy conservation plan issued in compliance with Energy Policy and Conservation Act (Pub L. 94 - 163 ).

B. Office of Management and Budget Circulars No. -21, A-102 revised, A-87, A-110, A-122 and A-128 as they relate to the acceptance and use of Federal funds under this program.

C. Executive Order 11063, as amended by Executive Order 11259, and implementing regulations at 24 CFR Part 107, as they relate to non-discrimination in housing.

D. The Architectural Barriers Act of 1968 ( 42 U .S.C. 4151 ).

E. Clean Air Act of 1970 (42 U.S.C. 7401 et seq.) and the Federal Water Pollution Control Act (33 U.S.C. l 251 et seq.).

F. Bidding requirements contained in the California Public Contracts Code.

G. The relocation requirements of Title II and the acquisition requirements of Title III of the Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970 (Uniform Act) and HUD implementing regulations, 24 CFR Part I as it relates to prohibiting discriminatory action under any activity receiving Federal funds.

H. Provisions of the California Water Code Section 55350 et. sequens.

I. Title VI of the Civil Rights Act of 1964 (Pub. L. 88-352) and implementing regulations 24 CFR Part I as it relates to prohibiting discriminatory action under any activity receiving Federal funds.

J. Title VIII of the Civil Rights Act of 1968, (Pub. L. 90-284) as amended and implementing regulations 24 CFR l 07 as it relates to fair housing.

Page 1 of 3 ends

K. Section 504 of the Rehabilitation Act of 1973 (Pub. L. 93-112) as amended and implementing regulations when published for effect as they relate to non-discrimination against the handicapped.

L. The Age Discrimination Act of 1975, (Pub. L. 94-135) as amended, and implementing regulations contained in 10 CFR Part 1040 and 45 CFR Part 90.

M. The lead based paint requirements of24 CFR Part 35 Subpart B issued pursuant to the Lead-Based Paint Poisoning Prevention Act (42 U.S.C. 4801 et.seq.).

N. Section 109 of the Housing and Community Development Act of 1974, as amended, and the regulations issued pursuant thereto (24 CFR Section 570.601) as it relates to prohibiting discriminatory actions and activities funded by Community Development Funds.

0. Section 3 of the Housing and Urban Development Act of 1968, as amended and implementing regulations at 24 CFR Part 135.

P. Executive Order 11988 relating to the evaluation of flood hazards and Executive Order 11288 relating to the prevention, control, and abatement of water pollution.

Q. The flood insurance purchase requirements of Section 102(a) of the Flood Disaster Protection Act of 1973 (Pub. L. 93-234).

R. No member, officer or employee of the Grantee, or its designees or agents, no member of the governing body of the locality in which the program is situated, and no other public official of such locality or localities who exercises any functions or responsibilities with respect to the program during his/her tenure or for one year thereafter, shall have any interest, direct or indirect, in any contract or subcontract, or the proceeds thereof, and that it shall incorporate, or cause to be incorporated, in all such contracts or subcontracts a provision prohibiting such interest pursuant to the purposes of this certification.

S. Additionally, all conflict requirements noted in 24 CFR 570.611 shall be complied with by all parties.

T. Title I of Section 104(b)(5) of the Housing and Community Development Act as amended and implementing regulations at 24 CFR 570.200 relating to Special Assessments.

Page 2 ends

U. Section l 06 of the National Historic Preservation Act and implementing regulations at 36 CFR Part 800.

V. The Endangered Species Act of 1973, as amended, and implementing regulations at SO CFR Part 402.

W. Title I of the Housing and Community Development Act of 1974, as amended, and implementing regulations contained in 24 CFR Part 570 and in 24 CFR Part 85.

X The use of CDBG funds by a religious organization shall be subject to those conditions as prescribed by HUD for the use ofCDBG funds by religions organizations in accordance with Section 570.200G) of the Federal CDBG regulations.

Y. All contracts shall include a "Certification Regarding Debarment, Suspension, Ineligibility and Voluntary Exclusion-Lower Tier Covered Transactions" as required by 29 CFRPart98.

Page 3 ends

Exhibit E
U.S. Department of Hou1ing and Urban Development

COMMUNITY PLANNING AND DEVELOPMENT
Special Attention of:

All Secretary's Representatives
All State/Area Coordinators
All CPD Office Directors
All FHEO Field Offices
All CDBG Grantees
Notice CPD- 00-lO
Issued: December 26, 2000
Expires: December 26, 200 I
Subject: Accessibility for Persons with Disabilities to Non-Housing Programs funded by Community Development Block Grant Funds - Section 504 of the Rehabilitation Act of 1973, the Americans With Disabilities Act, and the Architectural Barriers Act I. Purpo1e
The purpose of this Notice is to remind recipients of Federal funds under the Community Development Block Grant (CDBG) Program of their obligation to comply with Section 504 of the Rehabilitation Act of 1973, HUD's implementing regulations (24 CFR Part 8), the Americans with Disabilities Act, (ADA) and its implementing regulations, (28 CFR Parts 35, 36), and the Architectural Barriers Act (ABA) and its implementing regulations (24 CFR Parts 40, 41) in connection with recipients' non-housing programs.

This Notice describes key compliance elements for non-housing programs and facilities assisted under the CDBG programs. However, recipients should review the specific provisions of the ADA, Section 504, the ABA, and their implementing regulations in order to assure that their programs are administered in full compliance.

Applicability
This Notice applies to all non-housing programs and facilities assisted with Community Development Block Grant Funds (e.g. public facilities and public improvements, commercial buildings, office buildings, and other non-residential buildings) and facilities in which CDBG activities are undertaken (e.g., public services). A separate Notice is being issued concerning Federal accessibility requirements for housing programs assisted by recipients ofCDBG and HOME program funds.

II. Section 504 of the Rehabilitation Act of 1973
Section 504 of the Rehabilitation Act of 1973, as amended, provides "No otherwise qualified individual with a disability in the United States ... shall, solely by reason of his or her disability, be excluded from the participation in, be denied the benefits of, or be subjected to discrimination under any program or activity receiving Federal financial assistance ... ". HlJD's regulations implementing the Section 504 requirements can be found at 24 CFR Part 8.

Page 1 of 7 ends

Part 8 requires that recipients ensure that their programs are accessible to and usable by persons with disabilities. Part 8 also prohibits recipients from employment discrimination based upon disability.

The Section 504 regulations define "recipient" as any State or its political subdivision, any instrumentality of a State or its political subdivision, any public or private agency, institution organization, or other entity or any person to which Federal financial assistance is extended for any program or activity directly or through anotherrecipient, including any successor, assignee, or transferee of a recipient, but excluding .tru; .ul1i.maJ.I:: beneficiary of the assistance (24 Cf R pB,3) For the purposes of Part 8, redpicols iocJude States and localities that are grantees and subgrantees under the CDBG program, their subrecipients, community-based development organizations, businesses, and any other entity that receives CDBG assistance, but not low and moderate income beneficiaries of the program. CDBG grantees are responsible for establishing policies and practices that they will use to monitor compliance of all covered programs, activities, or work performed by their subrecipients, contractors, subcontractors, management agents, etc.

Non-housing Programs
New Construction -- Part 8 requires that new non-housing facilities constructed by recipients of Federal financial assistance shall be designed and constructed to be readily accessible to and usable by persons with disabilities. (24 CFR §8.21 (a))
Alterations to facilities -- Part 8 requires to the maximum extent feasible, that recipients make alterations to existing non-housing facilities to ensure that such facilities are readily accessible to and usable by individuals with disabilities. An element of an existing non-housing facility need not be made accessible, if doing so, would impose undue financial and administrative burdens on the operation of the recipients program or activity. (24 CFR §8.21 (b))
Existing non-housing facilities• A recipient is obligated to operate each non-housing program or activity so that, when viewed in its entirety, the program or activity is readily accessible to and usable by persons with disabilities. (24 CFR §821 (c))
Recipients are not necessarily required to make each of their existing non-housing facilities accessible to and usable by persons with disabilities if when viewed in its entirety, the program or activity is readily accessible to and usable by persons with disabilities. 24 CFR §8.21 (c)( I) Recipients are also not required to take any action that they can demonstrate would result in a fundamental alteration in the nature of its program or activity or cause an undue administrative and financial burden. However, recipients are still required to take other actions that would not result in such alterations, but would nevertheless ensure that persons with disabilities receive the benefits and services of the program. (24 CFR §8.2 l(c)(iii)) Historic Preservation - Recipients are not required to take any actions that would result in a substantial impairment of significant historic features of an historic property, However, in such cases where a physical alteration is not required, the recipient is still obligated to use alternative means to achieve program accessibility, including using audio-visual materials and devices to depict those portions of

Page 2 of 7 ends

an historic property that cannot be made accessible, assigning persons to guide persons with disabilities into or through portions of historic properties that cannot be made accessible, or otherwise adopting other innovative methods so that individuals with disabilities can still benefit from the program. (24CFR §8.2 l(c)(2)(ii))
Accessibility Standards
Design, construction, or alteration offacilities in conformance with the Uniform Federal Accessibility Standards (UFAS) is deemed to comply with the acccssibili~ n,suirements for nonhousing facilities.

Recipients may depart from particular technical and scoping requirements ofUFAS where substantially equivalent or greater accessibility and usability is provided. (24 CFR §8.32) For copies of UFAS, contact the HUD Distribution Center at J-800-767-7468; deaf, hard of hearing, or speech-impaired persons may access this number via TIY by calling the Federal Information Relay Service at 1-800-877-8339.

Where a property is subject to more than one law or accessibility standard, it is necessary to comply with all applicable requirements. In some cases, it may be possible to do this by complying with the stricter requirement, however, it is also important to ensure that meeting the stricter requirement also meets both the scoping and technical requirements of overlapping laws or standards.

Employment
Section 504 also prohibits discrimination based upon disability in employment. See 24 CFR Part 8, SubpartB.

Section 504 Self Evaluations
The Section 504 regulations required recipients of Federal financial assistance to conduct a self.. evaluation of their policies and practices to determine if they were consistent with the law's requirements.

This self evaluation was to have been completed no later than July 11, 1989. Title II of the ADA imposed this requirement on all covered public entities. The ADA regulations required that ADA self evaluations be completed by January 26, 1993, although those public entities that had already performed a Section 504 self evaluation were only required to perform a self-evaluation on those policies and practices that had not been included in the Section 504 review.

The regulatory deadlines are long past. However, self-evaluation continues to be an excellent management tool for ensuring that a recipient's current policies and procedures comply with the requirements of Section 504 and the ADA.

Involving persons with disabilities in the self-evaluation process is very beneficial. This will assure the most meaningful result for both the recipient and for persons with disabilities who participate in the recipient's programs and activities. It is important to involve persons and/or organizations representing persons with disabilities, and agencies or other experts who work regularly with accessibility standards.

Page J of 7
Important steps in conducting a self-evaluation and implementing its results include the following:
• Evaluate current policies and practices and analyze them to determine if they adversely affect the full participation of individuals with disabilities in its programs, activities and services. Be mindful of the fact that a policy or practice may appear neutral on its face, but may have a discriminatory effect on individuals with disabilities. • Modify any policies and practices that are not or may not be in compliance with Section 504 or Title 11 and Title m nfthe ADA regulations (See24 CEB Part 8 :md.2!LCER 2atts35 ___ _ ___ _

36.)
• Take appropriate corrective steps to remedy those policies and practices which either are discriminatory or have a discriminatory effect. Develop policies and procedures by which persons with disabilities may request a modification of a physical barrier or a rule or practice that has the effect oflimiting or excluding a person with a disability from the benefits of the program.
• Document the self-evaluation process and activities. The Department recommends that all recipients keep the self-evaluation on file for at least three years, including records of the individuals and organizations consulted, areas examined and problems identified, and document modifications and remedial steps, as an aid to meeting the requirement at 24 CFR Part 8.55.

The Department also recommends that recipients periodically update the self-evaluation, particularly, for example, if there have been changes in the programs and services of the agency. In addition, public entities covered by Title II of the ADA should review any policies and practices that were not included in their Section 504 self-evaluation and should modify discriminatory policies and practices accordingly.

III. The Americans With Disabilities Act of 1990
The Americans With Disabilities Act of 1990 (ADA) guarantees equal opportunities for persons with disabilities in employment, public accommodations, transportation, State and local government services, and telecommunications. Unlike Section 504 which applies only to programs and activities receiving Federal financial assistance, the ADA applies even ifno Federal financial assistance is given.

The U.S. Department of Justice enforces Titles I, II, and Ill of the ADA, although the Equal Employment Opportunity Commission investigates administrative complaints involving Title I.

Title I prohibits discrimination in employment based upon disability. The regulations implementing Title I are found at 29 CFR Part 1630. The Equal Employment Opportunity Commission (EEOC) offers technical assistance on the ADA provisions applying to employment.

These can be obtained at the EEOC web site www.eeoc.gov, or by calling 800-669-3362 (voice) and 800- 800-3302 (TTY).

Page 4 of 7 ends

-----
Title II prohibits discrimination based on disability by State and local governments. Title II essentially extended the Section 504 requirements to services, programs, and activities provided by States, local governments and other entities that do not receive Federal financial assistance from HUD or another Federal agency. CDBG grantees are covered by both Title II and Section 504. The Department of Justice Title II regulations are found at 28 CFR Part 35.

Title II also requires that facilities that are newly constructed or altered, by, on behalf of, or for use of a _ ublic enti~, be desi ned and constructed in a manner that makes the facili readil accessible to and usabl.e by persons with disabilities. (28 CFR §35.151 (a) & (b)) Facilities constructed or altered in conformance with either UF AS or the ADA Accessibility Guidelines for Buildings and Facilities (ADAAG) (Appendix A to 28 CFR Part 36) shall be deemed to comply with the Title II Accessibility requirements, except that the elevator exemption contained at section 4.1.3(5) and section 4.1.6(1 )G) of ADAAG shall not apply. (28CFR §35.151 (c))
Title II specifically requires that all newly constructed or altered streets, roads, and highways and pedestrian walkways must contain curb ramps or other sloped areas at any intersection having curbs or other barriers to entry from a street level or pedestrian walkway and that all newly constructed or altered street level pedestrian walkways must have curb ramps at intersections . Newly constructed or altered street level pedestrian walkways must contain curb ramps or other sloped areas at intersections to streets, roads, or highways. (28CFR §35.151 (e))
The Title II regulations required that by January 26, 1993, public entities (State or local governments) conduct a self-evaluation to review their current policies and practices to identify and correct any requirements that were not consistent with the regulation. Public entities that employed more than 50 persons were required to maintain their self-evaluations on file and make it available for three years. lfa public entity had already completed a self-evaluation under Section 504 of the Rehabilitation Act, then the ADA only required it to do a self-evaluation of those policies and practices that were not included in the previous self-evaluation. (28 CFR §35. !05)
The Department of Justice offers technical assistance on Title II through its web page at www.usdoj.gov/crt/ada/taprog.htm, and through its ADA Information Line, at 202 514-0301 (voice and 202-514-0383 (TTY). The Department of Justice's technical assistance materials include among others, the Title II Technical Assistance Manual with Yearly Supplements, the ADA guide for Small .Towns, and an ADA Guide entitled The ADA and City Governments: Common Problems, Title III prohibits discrimination based upon disability in places of public accommodation (businesses and non-profit agencies that serve the public) and "commercial" facilities (other businesses). It applies regardless of whether the public accommodation or commercial facility is operated by a private or public entity, or by a for profit or not for profit business. The Department of Justice Title III regulations are found at 28 CFR Part 36. The Department of Justice also offers technical assistance concerning Title Ill through the web page cited above and the ADA Hotline cited above.

Page S of 7
Justice also offers technical assistance concerning Title Ill through the web page cited above and the ADA Hotline cited above.

IV. The Architectural Barriers Act of1968
The Architectural Barriers Act of I 968 (ABA) (42 U.S.C. 4 I 51-4157) requires that certain buildings financed with Federal funds must be designed, constructed, or altered in accordance with standards that ensure accessibility for persons with physical disabilities. The ABA covers any building or facility financed in whole or in part with Federal funds, exce t rivatel -owned residential structures. Covered huildin sand facilities desi ned constructed, or altered with CDBG funds are subJect to th·e ABA and must comply with the Uniform Federal Accessibility Standards (UFAS). (24 CFR 570.614) In practice, buildings built to meet the requirements of Section 504 and the ADA, will conform to the requirements of the ABA.

V. HUD Resources Available Concerning Section 504
Further information concerning compliance with Section 504 may be obtained through the HUD web page (http://www.hud.gov/fhe/504/sect504.btmO. Additional assistance and information may be obtained by contacting the local Department of Housing and Urban Development Office of Fair Housing and Equal Opportunity field office. Below is a list of the phone numbers for these offices.

CPD FHEO
Boston,MA 617 565-5345 617 565-5310
Hartfonl, CT 806 240-4800 x3059 860 240-4800
New\'ork, NY 212 264-0771 x3422 212 264-1290
Buffalo,NY 716 551-5755 x5800 716 551-575S
Newark,NJ 973 622-7900 x3300 973 622-7900
Philadelphia, PA 215 6S6-0624 x3201 215 656-0661
Pittsburgh, PA 412 644-2999 412 355-3167
Baltimore, MD 410 962-2520 x307l 410 962-2520
Richmond, VA 804 278-4503 x3229 804 278-4504
Washington, DC 202 275-0994 x3 163 202 275-0848
Atlanta, GA 404 331-5001 x2449 404 331-1798
Birmingham, AL 205 290-7630 x I 027 205 290-7630
South Florida 305 S36-4431 x2223 305 536-4479
Jacksonville, FL 904 232-1777 x2 I 36 904 23 2-1 777
San Juan, PR 787 766-5400 x2005 787 766-5400
Loui!lville, K\I 502 582-6163 x214 502 582-6163 x230
Jackson, MS 60 I 965-4 700 x3 140 601 965-4700 x2435
Knoxville, TN 865545-4391 xl21 865 545-4379
Greensboro, NC 336 547-4005 336 547-4050
Columbia, SC 803 765-S564 803 765-5936
Chicago, IL 312 353-1696 x2702 312 353-7776
Minneapolis, MN 612 370-3019 x2107 612370-318S
Page6 of 7
Detroit, Ml
Milwaukee, WI
Columbu11, OH
[ndlanapolis, IN
Little Rock, AK
Oklahoma City, OK
Kan1a11 City, KS
Omaha,NE
St, Louis, MO
New Orlean!1, LA
Fort Worth, TX
San Antonio, TX
Albuquerque, NM
Denver,CO
San Frandsco, CA
Los Angeles, CA
Honolulu, HI
Phoenix,AZ
Seattle, WA
Portland, OR
Manchester, NH
Anchorage, AK
Houston, TX
313 226-7908 x80SS
414 297-3214 x8100
614 469-5737 x8240
317 226-6303 x6790
501 324-6375
405 553-7569
913 551-5485
402 492-3181
JJ 4 539-6524
504 589-7212 x3047
817 978-5934 x595 l
210 4 75-6820 x2293
505 346-727] x7361
303 672-5414 xl326
415 436-6597
213 894-8000 x3300
808 522-8180 x264
602 379-4754
206 220-5150 x3606
503 326-7018
603 666-7640 x7633
907 271-3669
313 226-6280
414 297-3214
614 469-5737 x8170
317 226-7654
501 324-6296
405 553-7426
913 551-5834
402 492-3109
3 I 4 539-632'.Z
504 589-7219
817 978-5870
210 475-6885
sos 346-7327
303 672-5437
415 436-6569
213 894-8000 x3400
808 522-8180
602 379-6699 5261
206 220-5170
503 326-3349
713 313-2274
Page7 of7
,.

REPORT TO CITY COUNCIL
Approved by: Council Meeting of: February 15, 2023
_________________________________ Agenda Number: ___________ Alicia Gonzales, City Clerk
_________________________________
Arnoldo Rodriguez, City Manager
SUBJECT:

Rescinding Resolution 20-30 Proclaiming a Local Emergency Within the City due to COVID-19 RECOMMENDATION:

Adopt a Resolution Rescinding Resolution No. 20-30 Terminating the Proclamation of a Local Emergency within the City due to COVID-19
SUMMARY:

On March 18, 2020, the City Council (Council) adopted Resolution 20-30, proclaiming the existence of a local emergency due to COVID-19. As COVID-19 and its impact on the local medical system have subsided, it is no longer an immediate emergency. Therefore, the emergency declaration and related executive orders may be terminated.

It is recommended that the Council deems that the Local Emergency within the City due to COVID19 no longer exists and adopts a resolution rescinding Resolution 20-30 and thereby terminating the proclamation of a local emergency related to COVID-19 and certain related executive orders issued by the Director of Emergency Services and ratified by the Council.

DISCUSSION:

A Novel Coronavirus (COVID-19) was first detected in Wuhan City, Province, China, in December 2019. On March 15, 2020, the State of California and the President of the United States proclaimed County/State/National emergencies due to COVID-19. By March 16, Madera County declared a local health emergency. On March 18, 2020, the Council adopted Resolution 20-30 proclaiming the existence of a local emergency due to COVID-19. Resolution 20-30 specified that the termination of the declaration could be made upon a determination that the local emergency no longer exists.

B-6
On February 28, 2023, the proclaimed State of Emergency pertaining to COVID-19 will end for the State of California. Therefore, the emergency declaration and related executive orders may be terminated.

FINANCIAL IMPACT:

There are no financial impacts as part of rescinding the resolutions sans the resources for preparing this report.

ALTERNATIVES:

No viable options are available.

ATTACHMENTS:

1. Resolution
RESOLUTION NO. ______

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MADERA RESCINDING RESOLUTION NO. 20-30 AND THEREBY TERMINATING THE
PROCLAMATION OF A LOCAL EMERGENCY RELATED TO COVID-19 AND

CERTAIN RELATED EMERGENCY POLICIES ISSUED BY THE DIRECTOR OF

EMERGENCY SERVICES AND RATIFIED BY THE CITY COUNCIL
WHEREAS, in December 2019, an outbreak of respiratory illness due to a novel coronavirus (a disease now known as COVID-19) was first identified in Wuhan City, Hubie Province, China; and
WHEREAS, COVID-19 spread outside of China, impacting the world, including the United States; and
WHEREAS, the CDC activated its Emergency Response System to provide ongoing support for the response to COVID-19 across the country; and WHEREAS, the California Department of Public Health activated its Medical and Health Coordination Center, and the Office of Emergency Services activated the State Operations Center to provide support and guide actions to preserve public health; and WHEREAS, on March 4, 2020, Governor Newsom proclaimed a State of Emergency for the State of California as a result of the threat of COVID-19; and WHEREAS, on March 11, 2020, the Director-General for the World Health Organization declared that COVID-19 can be characterized as a “pandemic”; and WHEREAS, on March 12, 2020, Governor Newsom issued Executive Order N-25-20, which followed his March 4 proclamation of a State of Emergency in California as a result of the threat of COVID-19; and
WHEREAS, on March 13, 2020, the President of the United States declared that the outbreak of COVID-19 in the United States constitutes a national emergency; and WHEREAS, on March 16, 2020, Madera County declared a local health emergency; and WHEREAS, on March 18, 2020, the City Council of the City of Madera proclaimed the existence of a local state of emergency relating to COVID-19 throughout the City of Madera setting in place the City Manager as the Director of Emergency Services for the City of Madera to help establish local orders and to further address the health and safety of the Madera community and its residents; and
WHEREAS, on October 17, 2022, Governor Newsom announced that the COVID-19 State of Emergency will end for the state of California effective February 28, 2023; and WHEREAS, since the City Council’s proclamation of a local emergency, various emergency policies have been issued by the Director of Emergency Services and ratified by the City Council; and
WHEREAS, the City of Madera and surrounding community were supported throughout the local emergency by Madera County Department of Public Health through education, testing, and treatment resources related to COVID-19; and WHEREAS, the case incidence of COVID-19 cases in the City has significantly subsided; and
WHEREAS, pursuant to Government Code Section 8630, the City Council, after reviewing the need for continuing the local emergency, has determined that conditions no longer exist to warrant continuing the local emergency beyond the timeframe identified by the state of California.

NOW, THEREFORE, the City Council of the City of Madera proclaims, and orders as follows:

1. The foregoing recitals are true and correct and incorporated by reference.

2. The City of Madera will continue to work collaboratively with the Madera County Department of Public Health to support continued efforts to minimize and mitigate the spread of COVID-19 in our community.

3. The City Council hereby rescinds Resolution No. 20-30 and thereby terminates the proclamation of a local emergency related to COVID-19 and certain related emergency policies aslisted below issued by the Director of Emergency Services and ratified by the City Council.
a. COVID-19 Emergency Policy 1: Temporary COVID-19 Special Sick & Vacation Leave Policies
b. COVID-19 Emergency Policy 2: COVID-19 Paid Leave
c. COVID-19 Emergency Policy 3: COVID-19 COVID Prevention Program d. COVID-19 Emergency Policy 4: COVID-19 Vaccine Incentive Pay

4. This Resolution shalltake effect February 28, 2023.
****

REPORT TO CITY COUNCIL
Approved by: Council Meeting of: February 15, 2023
_________________________________ Agenda Number: ___________ Joseph Hebert, Parks & Community Services Director
_________________________________
Arnoldo Rodriguez, City Manager
SUBJECT:

Clean California State Beautification Program – Madera Block Wall Enhancement Project Implementation
RECOMMENDATION:

Adopt Resolutions:

1. Approving Transportation Arts Agreement between The Department of Transportation (Caltrans) and the City for the Madera Block Wall Enhancement Project in the amount of $100,000

2. Approving Memorandum of Understanding between the City and Madera County Arts Council for the Madera Block Wall Enhancement Project

3. Establishing the Arts Selection Committee and Appointing Members to the Arts Selection Committee
SUMMARY:

The City Council (Council) held a workshop on December 21, 2022, to consider a request from Caltrans to enter into an agreement under the Clean California State Beautification Program (CCSBP) to fund the Madera Block Wall Enhancement Project (Project) along State Route 99, south of the 4th Street northbound off-ramp. As presented, the workshop was intended to solicit feedback and no formal Council action was taken at the time. Action is now being requested for Council to consider the following:

1. An agreement between the City and Caltrans for $100,000 related to the costs associated in the selection of an artist and artwork. The art would be in the form of a wall and/or column and is expected to be two-dimensional, such as a painting. Caltrans would provide the funding and the City would be reimbursed as project milestones are completed.

D-1

2. Memorandum of Understanding (MOU) to formalize a partnership between the City and the Madera County Arts Council (MCAC) for the sourcing of an artist and oversight of the artist thereafter. The MCAC has specific expertise in this area and has expressed a desire to partner for the Project’s completion. MCAC has also expressed an interest in engaging local artists and artwork projects. Thus this appears to be an ideal partnership. An administrative fee set at a maximum of $6,000 is to be paid to MCAC for assistance with the finalization of a solicitation document to identify criteria for the selection of an artist, such as experience, artist portfolio, past work, etc. The MCAC would also be supporting the City with the oversight of the artist once selected and in the artwork installation phase of the Project. The City will issue the Request for Proposal (RFP). The $6,000 would be paid from the $100,000 mentioned above.

3. Lastly, there is a request to the Council to establish an Arts Selection Committee (ASC), which will oversee:
 The solicitation process
 The selection of an artist, and
 The selection of artwork to ultimately make a recommendation to the Council for final approval regarding artist selection and artwork.

It is noted that after the artist selection process, but prior to the installation of the artwork, the City and Caltrans will need to enter into a Project Specific Maintenance Agreement (PSMA), which would be presented to Council for approval.

DISCUSSION:

In 2021, the State allocated over $1.1 billion for the Clean California initiative that aimed to make a significant investment in litter collection, community engagement, and education to ultimately transform unsightly roadsides into spaces of pride for all Californians. This initiative is intended to be a statewide effort with potential projects in all 58 counties, with nearly a third of the funds going directly to cities, counties, tribes, and transit agencies to clean local streets and public spaces.

There are four action areas the Clean California initiative focuses on, including:

1. Engage & invest in communities 2. Enhance infrastructure

3. Expand litter pick-up 4. Education
The Project falls within the State Beautification Projects funding, focusing on State Highway beautification enhancements. Caltrans District 6, which encompasses Madera, received $26.6 million over two years and is set to fund 17 State Beautification Projects. Specifically, the Project aims to:
 Beautify the newly constructed block wall on the east side of SR 99, south of the 4th Street  Enhancing and beautification through oleander planting and vines in front of the block wall
 Cultural connection and community placemaking through the installation of simple artistic design on the block wall
While the construction and maintenance of the Project is easier to define, selecting an artist and appropriate artwork can be subjective. While many options exist, the process can be divided into two:

1. How will an artist be selected?
Staff suggest that the City Council to establish an Art Selection Committee (ASC) to serve as an advisory body. The ASC will be comprised of members from various stakeholders with at least one representative from Council:
 City Council: To be appointed
 Madera County Arts Council: Jim Kocher, Executive Director  Madera Community College: Steve Norton, Art Instructor  Madera Unified School District: Ginger Latimer, Theatre Instructor A Request for Proposals (RFP) for the Project will establish the scope of work and artist selection criteria such as experience, interest, and past work.

2. What criteria will be used to select the art
The ASC will develop criteria under which submissions will be evaluated. For example, should the art focus on something the community is known for, a person, an object, or a landscape, or to evoke an emotion?
The ASC would oversee the solicitation process, the selection of an artist, and the selection of artwork. Given that the City would serve as the recipient of the funds, it would appear appropriate to have the City Council serve as the decision-making body. To that extent, the ASC will recommend to the Council for final approval regarding artist selection and artwork. Upon completion of the artist and artwork selection, the ASC will dissolve. The partnership between MCAC is differentiated here, as MCAC will continue to assist with the Project through artist contract oversight and the artwork installation phase.

FINANCIAL IMPACT:

If approved, the City would act as the recipient of the CCSBP. The Project is estimated at $330k.

This cost estimate includes $230K for the project's planting, irrigation, and landscaping portion and $100k for the art component. The funding is reimbursement-based, with budget adjustments to occur accordingly for the revenue and expenditures.

ALTERNATIVES:

1. Council may request that staff bring additional information back to a subsequent meeting.

2. Council may elect to refrain from approving agreements with Caltrans, thus halting plans for a partnership with MCAC related to the completion of the project and establishing an Arts Selection Committee.

ATTACHMENTS:

1. Map of project area

2. Resolution – A Resolution Approving the Transportation Art Agreement in the Amount of $100,000 Between the City and Caltrans
a. Exhibit A – Transportation Art Agreement; Clean California Beautification Fund Contribution

3. Resolution – Approving Memorandum of Understanding between City and Madera County Arts Council
a. Exhibit A – Memorandum of Understanding

4. Resolution – Appointment to Arts Selection Committee ATTACHMENT 1

MAP OF PROJECT AREA
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Attachment 2
Resolution - Approving Transportation Art Agreement in the Amount of $100,000 Between the City and Caltrans
Exhibit A - Transportation Art Agreement; Clean California Beautification Fund Contribution
RESOLUTION NO. 23-

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MADERA,

CALIFORNIA APPROVING THE TRANSPORTATION ART AGREEMENT IN THE AMOUNT OF $100,000 BETWEEN THE CITY AND CALTRANS
WHEREAS, in 2021 the State allocated over $1.1 billion for the Clean California initiative that aimed to make a significant investment in litter collection, community engagement, and education to ultimately transform unsightly roadsides into spaces of pride for all Californians; and WHEREAS, Caltrans has proposed the City enter into a cooperative agreement under the Clean California State Beautification Program (CCSBP) to fund the Madera Block Wall Enhancement Project; and
WHEREAS, specifically, the Project aims to beautify the newly constructed block wall on the east side of SR 99, south of the 4th Street; and
WHEREAS, enhancing and beautification through oleander planting and vines in front of the block wall; and
WHEREAS, cultural connection and community placemaking through the installation of simple artistic design on the block wall; and
WHEREAS, the Transportation Art Agreement between Caltrans and the City for $100,000 will cover artist and artwork expenses; and
WHEREAS, the Project will terminate upon Caltrans’ acceptance of Project.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF MADERA HEREBY finds, orders, and resolves as follows:

1. The above recitals are true and correct.

2. The Transportation Art Agreement for the completion of the Madera Block Wall Enhancement Project between Caltrans and the City, a copy of which is attached hereto as Exhibit A and referred to for particulars, is approved.

3. The Transportation Art Maintenance Agreement for the completion of the Madera Block Wall Enhancement Project between Caltrans and the City, a copy of which is attached hereto as Exhibit B and referred to for particulars, is approved.

4. This Resolution is effective immediately upon adoption. *******
TRANSPORTATION ART AGREEi\IENT
Agreement No. 06-1770
Project ID: 0622000082
EA: l E.680
MAD 99 (10.54/10.7)
Clean California Beautification Fund Contribution
This AGREEMENT, effective on -----------~ is between the State of Califomia, acting through its Department of Transportation, refe1Ted to as CALTRANS, and:

City of Madera, a body politic and municipal co,poration or chartered city of the. State of California, refe.rred to here.inafte.r as CITY.

RECITALS

1. PARTIES are authorized to ente.r into a cooperative. agreeme.ut for improve.me.ots to the.

State Highway System per the Califomia Streets and Highways Code, Section 114.

2. CAL TRANS is authorized per the. California Streets and Highways Code, Section 91.42 to expend Clean Califomia State. Beautification Program of 2021 funds (FUNDS) towards beautifying and d eaning up state.highways and eligible projects towards that goal.

3. Transpo,tation A,t includes graphic or sc.ulptural artwork, either freestanding or placed upon a required engineered trauspo,tation feature located on CAL TRANS ' right-of-way (such as a noise barrier, retaining wall, bridge., bridge abutment, bridge ra.il, or slope paving) that expresses unique. attributes of a c.oJlllllunity' s history, resources, or character.

4. CAL TRANS intends to provide. funding to CITY, and CITY agre.es to procure artist(s), administer artist contrac.ts, provide and install the Trauspo11atiou Art 5 sets of4 art panels, at tlte sound-wall 011 tlte Norflt-bou11d side of SR 99, .13 miles 11011/Jwest of Madera Ave to .18 Miles Southeast of Yosemite Ave. hereinafter refen-ed to as PROJECT.

5. Tue term AGREEMENT, as used he,·ein, includes any attachments, exhibits, and amendments.

6. CITY shall obtain au encroachment pemtit from CAL TRANS p110r to the. c.01llllle.ncement of any PROJECT work v.,thin CAL TRANS' right-of-way.

7. CITY will follow the CAL TRANS encroachment penuit requirements for any and all PROJECT work within CAL TRANS' right-of-way, including by not limited to, installation of artwork.

8. CAL TRANS will pay CITY an aruouut not to exceed SI00,000 from FUNDS required for PROJECT.

9. CAL TRANS and CITY hereby se.t forth the terms, covenants, and conditions for CAL TRANS' contribution toward PROJECT.

M;nor Funds Con&ibutio,1Ao~untt1nt 2016_06_13 Page. I of7 SCOPE

10. CITY is responsible for completing all work for PROJECT.

Agreement No. 06-1770
Project ID: 0622000082

11. CITY sholl odhcrc to the. CAL TRANS' Tmn:.iportoiion Art 1·c.quircmcnt:3 o:i set forth in CAL TRANS' Project Development Procedures Manual (PDPlv!), Chapter 29, Section 9, Transpo11at.ion Att and CAL TRANS• Transpo11at.ion Alt \1/ebsite at https:1/dot.ca.gov/programs/desigo/lap-landscape-architecture-and-conununitylivabiiity/lap-liv-j-transportat.ion-art. This indudes, but is not limite.d to, submittal of a Trauspo,t ation Alt Proposal (f AP) to CAL TRANS, execution of au Assignment and Transfer of Copyright and Waiver of Moral Rights in Artwork Agreement (Caltrans Copy,ight Assignment, CCA), and Project Spe.cific Maiutenauc.e Agreement (PSMA). 12 . CITY agre.es that before commencing any PROJECT work ou CALTRANS right-of-way, CITY OF MADERA and CALTRANS will enter into a PSMA for maiutenauc.e of the.

PROJECT. PARTIES agree that uo encroachment pennit(s) will be. issued by CAL TRANS for PROJECT uutil the. PSMA is fully executed.

INVOICE & PA BIE:.S.T

13. CITY will invoic-e, uo more frequently than monthly, and CAL TRANS will reimburse for ac.tual costs incurred and paid towards PROJECT.

14. CAL TRANS will pay CITY within 45 (fo,ty-five) calendar days ofrec.eipt of invoices.

15. CAL TRANS and CITY agree that the. total amouutof FUNDS paid out to CITY will not exc.eed SI00,000.

16. After CAL TRANS and CITY agree that all work for PROJECT is comple.te, CITY will submit a final accounting for all costs. Based on the final accouuting, CITY will refund or invvice as ue.c,essary in order to satisfy the. financial commitment of AGREEMENT.

GE'.\t RAL CONDITIONS

17. All pc,tions of this AGREEMENT, inc.luding the Recitals section, are.enforceable.

18. All obligations of CAL TRANS under the terms of AGREEMENT are subjec.t to the appropriation of resources by the. Legislature and the State Budget Act authority.

19. If CITY fails to comple.te the PROJECT for any reason, CITY shall, at CITY' s expen se , retum CAL TRANS right-of-way to its original co!lditiou or to a safe. and operable condition acceptab le to CAL TRANS. If CITY foils to do so , CAL TRANS reserves the right to finish the work or place the. PROJECT in a safe and operable condition.

CAL TRANS will bill CITY for all expenses incurred and CITY agrees to pay said bill withu: forty-five. (45) days of receipt.

Page. 2 of7
Agreement No. 06-1770
Project ID: 0622000082

20. HM-I is hazardous material (inc.lucling, but not limited to, hazardous waste) that may require re.moval and disposal pursu..1llt to federal or state law, whethe.r it is distutbe.d by the PROJECT or not.

HM-2 is hazardous material (inc.lucling, but not limited to, hazardous waste) that may require removal and disposal pursuant to federal or state law only if disturoed by the.

PROJECT.

Toe manage.ment activities related to Hrvi-1 and ~ !-2, including and without limitation, any necess:.uy manifest requirements and disposal facility designations are refene.d to herein as HM-I l\,!ANAGEMENT and HM-2 MANAGEMENT respec.tive ly.

21. IfHM-1 or HM-2 is found during PROJECT work, CITY will inunediatel y notify CALTRANS.

22. CAL TRANS, independent of PROJECT, is responsible. for any HM-I found within the e.xisting CAL TRANS right-of-way. CALTRANS will uude11ake., or cause to be. uude,1aken, HM-I MANAGEMENT with minimum impac.t to PROJECT schedule.

CAL TRANS, independent of PROJECT will pay, or cause to be paid, the cost of HM-I MANAGEMENT related to HM-I found within the.existing CAL TRANS right-of-way.

23. CITY, independent of PROJECT, is responsible. for any HM-I found within PROJECT limits and outside the. existing CAL TRANS right-of-way. CITY will undertake. or cause. to be undertaken HM-I MANAGEMENT with minimum impact to PROJECT schedule.

CITY, independent of the. PROJECT, will pay, or cause. to be paid, the cost for HM-I MANAGEMENT for HM-I found within PROJECT limits and outside of the existing CAL TRANS right-of-way.

24. CITY is responsible for HM-21\,!ANAGEMENT within the PROJECT limits.

25. HM-2 MANAGEMENT costs are PROJECT costs.

26. CAL TRANS and CITY will enter into a PSl\,!A before PROJECT work is perfo,med within CAL TRANS right-of-way. CITY understands and acknowledges the terms of the.

PSMA will include, but are not limited to, CITY shall be responsible. for all regular and emergency maintenanc.e, repair, and replacement of the PROJECT at the CITY OF MADERA•s e.xpense. for as tong as the artwork remains in plac.e ..

27. The PSMA will include indemnification provisions for anything done. or omitted to be done by CITY under or in connection with PROJECT.

Page 3 of 7 ends

Agreement No. 06-1770
Project ID: 0622000082

28. Neither CITY nor any officer or employee thereof is responsib le for any inju,y, damage, or liability occwTing by reason of an)'1hing done or omitted to be done by CAL TRANS, its contrac.tors, sub-contrac.tors, and/or its agents unde.r or in connection with auy work, authority, or jurisdiction confeiTed upon CAL TRANS under AGREEMENT. It is understood and agreed that CAL TRANS, to the extent pemtitted by law, will de.fend, indemnify, and save. hamtless CITY and all of its office,·s and employees from all c.taims, suits, or actions, including re.asouable attorneys' fe.es, of every name, kin~ and description., brought fo11h Ullder, but uot limited to, tort.ions, contractual, inve.rse c.ondewnation, or other theories and asse.rtions of liability occuning by re.ason of anything done or omitted to be. done iby CALTRANS, its contrac.tors, sub-c.outractors, and/or its agents under AGREEMENT.

29. Neither CAL TRANS nor any offic.er or employee. thereof is responsib le for any inju,y, damage, or liability occmTing by reason of an}1hing done or omitted to be. done by CITY, its cootrac.tors, sub--cootrac.tors, and/or its agents unde.r or in connection with any work, authority, or jurisdiction confe1Ted upon CITY unde,· AGREEMENT. It is understood and agreed that CITY, to the extent pemtitted by law, will de.fend, indemnify, and save. hamtless CAL TRANS and all of its officers and employees from all c.laims, suits, or ac.tions, including reasonable attome.ys' fees, of eve.ry name, kind, and description brought fos1h under, but not limited to, to1tious, cootrachlal, inverse. conde.wnatiou, c.laims based on (1) 17 U.S.C. §§ 101-810 (the Copy11ght Act of 1976, as modified}, (2) 17 U.S.C. § 106A(a}(the Visual Artists Rights Act of 1990, "VARA''), (3) I 7 U.S.C. § I 13, (4) Califomia Civil Code. § 987 (the. California Alt Preseivation Ac.t), Califomia Civil Code §989, or (5) any other rigihts arising under U.S. federal or state laws or under the laws of any other couotty that c.onveys rights and protections of the same oah.lre. as those convey ed under I 7 U.S.C. § 106A(a) and Califomia Civil Code §987, intellectual property daims arising fi:om or re.late.d to breach of contract, inverse. c.ondemnatioo, c.ooversion, and/or talci.og of property, or othe.r the.cries and assertions of liability occuniog by reason of anything done or omitted to be done by CITY, its contractors, subcontrac.tors, and/or its ag ents under AGREEMENT.

30. If the work pe,formed on PROJECT is done under contract and falls within the Labor Code section 1720(a)(l) definition of "public works" in that it is constmction, alteration, demolition, installation, or re.pair; or ma.iute-11ance work under Labor Code section 1771 CITY must confo,m to the provisions of Labor Code sections I 720 through 1815, and all applicable provisions ofCalifomia Code of Regulations found in Title 8, Chapter 8, Subchapter 3, Articles 1-7. CITY agrees to include prevailing wage re.q1tirements in its c.ootrac.ts for public work. Work pe.rfonned by CITY 's 0\1/11 forces is e.xempt fi:om the Labor Code's Prevailing Wage requii:e.ments.

CITY shall require. its contractors to include prevailing \1/age. requirements in all subcontracts funded by AGREEMENT when the. work to be. pe,formed by the subcontractor is "public works" as defined in Labor Code Section l 720(a)(l) and Labor Code. Section 177 1. Subcootrac.ts shall ind ude all pre:vailing \y·age. requireme.nts set fotih iu CITY contracts.

Page. 4 of?
Agreement No. 06-17]0
Project ID: 0622000032

31. AGREEMENT is intended to be CAL TRANS' and CITY's final expression and supersedes all prior oial uuderstaudings pe11aining to PROJECT, with the exception of the required agree.me~ts to c.omple.te CAL TRANS' Tra11spo11ation Art proc.ess as discussed herein. The required agreements include, but are not limited to, the TAP, CCA, and PSl\,!A.

32. AGREEMENT will terminate upon CALTRANS' acceptance of PROJECT. Howevei·, all indemllifk atiou and maintenauc.e. articles of AGREEMENT will re.main iu effect until te1minate.d or 010-difie:i in \1/riting by muhial agreeme.ut.

Page. 5 of7
CONTACT Il'ff O&"La\ TION
Agreement No. 06-1770
Project ID: 0622000082
CAL TRANS and CITY will notify each other in writin_g of any personnel or location changes.

Contac.t information changes do not require an amendment to AGREEMENT.

CALTRAl'iS
Shavonne Conley, Project Manage,·
2015 E.. Shields Ave. #100
Fresno, CA 93726
Mobile Phone.: (559) 383-5609
[email protected]
CITY Of l\-La\DE.RA
Arnold o Rodriguez, City Manager
205 West 4th Sire@!
Madera, CA 93637
Office Phone.: (559) 661-5487
Mobile Phone: (559) 87 1-9113
[email protected]
Page. 6 of7
Agreeu,ent No. 06-1770
Proje<t ID: 0622000082
SI GN A TUR.ES
CALTRANS and CITY are empowered by the law to enter into this AGREEMENT and have delegated to the undersigned the authority to execute this AGREEMENT 011 behalf of the respective agencies and covenants to have followed all the necessary legal requirements to validly execute this AGREEMENT.

CALTRANS and CITY acknowledge that e.xecuted copies of this AGREEMENT may be exchanged by facsimile or email, aud that such copies shall be deemed to be effective as originals.

STATE OF CALIFORNIA

DEPARTM ENT OF TRANSPORTATION
By: ~D~IAN~ A~ GO= M~E~Z~------
District Director

VERIFICATION OF FUNDS AND
AUTHORITY:

By:c¼-'-9'-J

CLAUDIA JUAREZ
Actiog District. Budget Manager

CERTIFIED AS TO ALL FINANCIAL

OBLIGATIONS/TERMS AND POLICIES
B
Al.s.<- .,<-.,,.__,
y: ~D-AR= wrn =~s~ALM=~o~s~-----
HQ Accountiog Supervisor

CITY OF MADERA
By:~==~~~------

SANTOS GARCIA
Mayor
ATTEST:

By:~=~~=~~-----

ALICIA GONZALES
City Clerk

APPROVED AS TO FORM AND
PROCEDURE:

By:=~~~=~==~---

HILDA CANTU MONTOY
City Attorney

Page 7 ends

Attachment 3
Resolution - Approving Memorandum of Understanding between the City and Madera County Arts Council
Exhibit A - Memorandum of Understanding
RESOLUTION NO.23-

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MADERA,

CALIFORNIA APPROVING MEMORANDUM OF UNDERSTANDING

BETWEEN CITY AND THE MADERA COUNTY ARTS COUNCIL
WHEREAS, Caltrans has proposed the City of Madera (City) enter into a cooperative agreement under the Clean California State Beautification Program (CCSBP) to fund the Madera Block Wall Enhancement Project (Project); and
WHEREAS, specifically, the Project aims to beautify the newly constructed block wall on the east side of SR 99, south of the 4th Street; and
WHEREAS, the MOU between the City and the Madera County Arts Council (MCAC) sets forth the responsibilities of City and MCAC in accomplishing the objectives of Caltrans as set forth in the CCSBP; and
WHEREAS, the City has been designated as the sponsoring agency to administer and implement the program for the Clean California State Beautification Project activities, and in accordance with the provisions the Transportation Art Agreement (Agreement) between the City and Caltrans; and
WHEREAS, MCAC will assist the City with the finalization of a solicitation document to identify criteria for the selection of an artist, such as experience, artist portfolio, past work, etc; and
WHEREAS, MCAC will support the City with the oversight of the artist once selected and artwork installation phase; and
WHEREAS, MCAC will receive a maximum of $6,000 administrative fee reimbursement costs for their support in Project completion.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF MADERA HEREBY finds, orders, and resolves as follows:

1. The above recitals are true and correct.

2. The Council approves the Memorandum of Understanding between the City of Madera and the Madera County Arts Council for the completion of the Madera Block Wall Enhancement Project as funded by the Clean California State Beautification Program.

3. This Resolution is effective immediately upon adoption. *******

MEMORANDUM OF UNDERSTANDING
between

CITY OF MADERA
and the

MADERA COUNTY ARTS COUNCIL
"Madera Block Wall Enhancement Project"
This Memorandum of Understanding (MOU) is entered into between City of Madera, hereinafter referred to as "City," and the Madera County Arts Council, hereinafter referred to as "MCAC,” this day of 2023.

This MOU is made with reference to the following recitals:

1. This MOU sets forth the responsibilities of City and MCAC in accomplishing the objectives of the California Department of Transportation (Caltrans) as set forth in the Clean California State Beautification Program.

2. The City has been designated as the sponsoring agency to administer and implement the program for the Clean California State Beautification Project activities, and in accordance with the provisions the Transportation Art Agreement (Agreement) between the City and Caltrans.

3. Caltrans funds will be apportioned to procure artist(s), administer artist contracts, provide and install the Transportation Art 5 sets of 4 art panels, at the sound-wall on the North-bound side of SR 99, .13 miles northwest of Madera Ave to .18 Miles Southeast of Yosemite Ave., site of the Madera Block Wall Enhancement Project (Project) pursuant to a Transportation Art Maintenance Agreement between the City and Caltrans.

4. MCAC has expertise relating to the Arts that will be helpful to the City in procurement of an artist, artist contracts, and the artwork to be installed pursuant to. a Transportation Arts Agreement between Caltrans and City for the Madera Block Wall Enhancement Project in the amount of $100,000.

NOW, THEREFORE, in consideration of the mutual covenants, promises, and agreements therein contained, the parties hereto mutually agree as follows:

I. TERM
The term of this MOU shall commence upon execution of this MOU by each agency authorizing entry into this MOU and shall continue until terminated by any party according to the termination provisions contained herein or one year whichever occurs first.

Exhibit A - Memorandum of Understanding
II. PRINCIPLES
The City and MCAC will be responsible for complying with requirements pertaining to the Agreement that include but are not limited to the following:

1. The MCAC has direct expertise in the area of art, artwork, and artists, and as such, has expressed an interest in engaging local artists and artwork projects, thus this appears to be an ideal partnership.

2. Artwork must follow Caltrans’ Transportation Art process and procedures as described in the Project Development Procedures Manual, Chapter 29, Section 9 Transportation Art and Caltrans’ Transportation Art website.

3. The MCAC will be compensated a maximum of $6,000 in administrative fees for assistance with the procurement process, artist oversight and contract management, as well as overall project installation and completion. MCAC will submit an invoice at the completion of the project.

4. MCAC will assist with the finalization of a Request for Proposals to artists. Specifically, MCAC will ensure the finalization of a solicitation document to identify criteria for the selection of an artist, such as experience, artist portfolio, past work, etc.

5. MCAC will assist with the artist contract oversight and artwork installation, assisting with ensuring artist is meeting scope of work, specifications, and project intent.

6. Although MCAC is to have a representative in the Arts Selection Committee, MCAC will continue to assist with the project completion after the Arts Selection Committee is dissolved, providing the artist oversight and artwork installation assistance.

III. REVISIONS, ADDENDUM
Revisions to the basic framework of this MOU shall be by mutual written agreement of the parties. Supplements to this MOU may be by numeric addendums executed by each party and attached to the original of this MOU.

IV. TERMINATION
This MOU is set to terminate at the completion of the Project, as directed by Caltrans. Either party may terminate this MOU sooner, in writing to the other party, with a 30 day notice. In the event of termination, the parties shall consult prior to the date of termination to ensure termination occurs on the most equitable terms; however, such consultation shall not prohibit or restrict either party from exercising its right to terminate.

V. SETTLEMENT OF DISPUTES
Disagreement between the parties arising under or relating to this MOU, as amended, and supplemented, shall be resolved only by consultation between the parties and not referred to any other person or entity for settlement unless mutually agreed in writing.

IN WITNESS WHEREOF, the foregoing MOU is executed on the day and year first written above.

CITY OF MADERA: MADERA COUNTY ARTS COUNCIL
Santos Garcia, Mayor Jim Kocher, Executive Director
ATTEST:

Alicia Gonzales, City Clerk
APPROVED AS TO LEGAL FORM:

Hilda Cantú Montoy, City Attorney
Attachment 4
Resolution - Appointment to Arts Selection Committee
RESOLUTION NO.23-

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MADERA,

CALIFORNIA ESTABLISHING AN ARTS SELECTION COMMITTEE AND

APPOINTING A REPRESENTATIVE COUNCIL MEMBER TO THE ARTS

SELECTION COMMITTEE, AS IT PERTAINS TO THE MADERA BLOCK WALL

ENHANCEMENT PROJECT
WHEREAS, in 2021 the State allocated over $1.1 billion for the Clean California initiative that aimed to make a significant investment in litter collection, community engagement, and education to ultimately transform unsightly roadsides into spaces of pride for all Californians;and WHEREAS, Caltrans has proposed the City enter into a cooperative agreement under the Clean California State Beautification Program (CCSBP) to fund the Madera Block Wall Enhancement Project; and
WHEREAS, as part of the completion of the project, selection of an artist and appropriate artwork can be subjective; and
WHEREAS, staff recommends establishing an Arts Selection Committee that may serve as an advisory board to the Council; and
WHEREAS, the Committee may be comprised of members from various stakeholders with at least one representative from Council; and
WHEREAS, after submitting recommendations to Council and upon the artist and artwork selection, the ASC will dissolve.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF MADERA HEREBY finds, orders, and resolves as follows:

1. The above recitals are true and correct.

2. The Council hereby establishes the Arts Selection Committee which shall be dissolved upon the selection of an artist and artwork to complete the Madera Block Wall Enhancement Project.

3. The Council selects ____________________ as the Council representative to the Committee.

4. This Resolution is effective immediately upon adoption. *******

REPORT TO CITY COUNCIL
Approved by:

Council Meeting of: February 15, 2023
_________________________________ Agenda Number: ___________ Joseph Hebert, Parks & Community Services Director
_________________________________
Arnoldo Rodriguez, City Manager
SUBJECT:

Amendment No. 1 to the Landscape Maintenance Services for the Downtown District, Certain City Facilities, and Median Islands Agreement with EMTS Inc.

RECOMMENDATION:

Adopt a Resolution Approving Amendment No. 1 to the Landscape Maintenance Services for the Downtown District, Certain City Facilities, and Median Islands Agreement with EMTS Inc.

SUMMARY:

The City entered into Agreement with EMTS Inc. after publishing a Request for Proposals (RFP) on December 3, 2019. Compared to the other proposals, EMTS Inc. (EMTS) was ranked at the top in categories such as references, approach to work, staffing, and fees. Council approved the Agreement during its February 19, 2020 meeting. As part of the agreement, the City pays EMTS $200,880 per year for the landscape maintenance services provided in the Downtown District, certain city facilities, and median islands throughout the community.

The agreement was set for three years, with the possibility to extended by mutual written consent for an additional two years. The Agreement is set to expire on February 19, 2023. The proposed resolution approves an amendment to the Agreement extending the term to two years and increasing the compensation to $224,985.60 per year, an annual increase of $24,105.60.

DISCUSSION:

The City currently maintains approximately 30 acres of landscaped areas not in landscape assessment zones. The City has historically entered into multi-year agreements with professional landscape maintenance contractors for the work needed for these areas, inclusive of the downtown district and certain City, including median islands. Respectively, these three areas are D-2
broken into groups. Group 1 covers a portion of E. Yosemite Avenue in the downtown area. Group 2 covers certain City facilities, including City Hall and the median island areas, and is the most complex, with over 28 locations maintained. Maps of these areas are included in Attachment 2.

FINANCIAL IMPACT:

The financial impact of the two-year extension represents an increase of $24,105.60 per year from the previous cost schedule. This represents an increase of 12 percent. The increase is broken down into three respective budgets as follows: $655.20 in City’s Downtown (#41400000-6440), $7,300.80 in Parks Contracted Services (#10206100-6440), and $16,149.60 in Median Island (#10206120-6440). The revenue sources for these increases would come from the following:
 Group 1: Downtown Association fund
 Group 2: Gas Tax revenue
 Group 3: City’s General Fund
Table 1: Landscape Maintenance Costs Comparison
Group 1
(Downtown)
Group 2
(City Facilities)
Group 3
(Medians) Total Cost
Current Cost Schedule $5,460.00 $60,840.00 $134,580.00 $200,880.00 Proposed Cost Schedule $6,115.20 $68,140.80 $150,729.60 $224,985.60 Difference +/- +$655.20 +$7,300.80 +$16,149.60 +$24,105.60 EMTS has shared that the increase between the current cost schedule and the proposed cost schedule is based upon the average Consumer Price Index (CPI) increase at four percent for each contract year. A standard in most municipal contracts.

It is noted that during the past three years working with EMTS, Inc., there have been no additional price increases, additional charges invoiced, and concerns about the work being completed.

ALTERNATIVES:

Council may elect not to approve the first amendment. This will result in the expiration of the current agreement. The City would then need to prepare and publish a new RFP. City staff would maintain the areas of responsibility utilizing part-time, temporary staff until an RFP is issued and awarded.

ATTACHMENTS:

1. Resolution - Approving Amendment No. 1
a. Exhibit 1 – Amendment No. 1

2. Maps for the Landscape Maintenance Areas of Responsibility RESOLUTION NO. 23-

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MADERA, CALIFORNIA APPROVING AMENDMENT NO. 1 TO THE AGREEMENT BETWEEN THE CITY OF MADERA AND EMTS INC. FOR LANDSCAPE MAINTENANCE SERVICES FOR THE

DOWNTOWN DISTRICT, CERTAIN CITY FACILITIES, AND MEDIAN ISLANDS WHEREAS, the City of Madera (“City”) is a municipal Corporation that provides services and facilities to the citizens of the community; and
WHEREAS, the City of Madera and EMTS Inc. (“Contractor”) entered an Agreement for the Landscape Maintenance Services for the Downtown District, certain City facilities, and median islands on February 19, 2020; and
WHEREAS, the Agreement is for three years and may be extended by mutual written consent for an additional two years; and
WHEREAS, the Agreement between the City and EMTS Inc. is set to expire February 19, 2023; and WHEREAS, an Amendment No. 1 to the Agreement is needed to document the mutual written consensus to extend the Agreement for an additional two years; and WHEREAS, this Amendment would extend the Agreement to February 20, 2025; and WHEREAS, Amendment No. 1 includes a revised cost schedule of services for the next two years in the amount of $224,985.60 per year; and
WHEREAS, the Agreement is in the best interests of the City, the Contractor, and the citizens of Madera.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF MADERA hereby finds, determines, resolves and orders as follows:

1. The above recitals are true and correct.

2. The Council approves Amendment No. 1 to Agreement Between the City of Madera and EMTS Inc. for Landscape Maintenance Services for the Downtown District, Certain City Facilities, and Median Islands

3. attached hereto as Exhibit 1 and incorporated by reference.

4. This resolution is effective immediately upon adoption. ***
AMENDMENT NO.1 TO AGREEMENT FOR LANDSCAPE MAINTENANCE SERVICES This Amendment No. 1 to Agreement for Landscape Maintenance Services between the City of Madera (City) and EMTS Inc. (Service Provider) is entered into effective February 20, 2023.

RECITALS
WHEREAS, the City of Madera and EMTS Inc. entered an Agreement for the Landscape Maintenance Services for the Downtown District, certain City facilities, and median islands on February 19, 2020; and WHEREAS, the Agreement is for three years and may be extended by mutual written consent for an additional two years; and
WHEREAS, the Agreement between the City and EMTS Inc. is set to expire February 19, 2023, with the possibility of the two year extension; and
WHEREAS, an Amendment No. 1 to the Agreement is needed to document the mutual written consensus to extend the Agreement for an additional two years; and WHEREAS, Amendment No. 1 would extend the Agreement to February 20, 2025, and increase the fees to be paid by City.

AMENDMENT
SECTION 1. Effective on the date of this Amendment No. 1, Section 3.1.a of the Agreement entitled “Cost Schedule” is amended as follows:

Group #1 Downtown Maintenance
Map # Designation Location Monthly Annual
1 Downtown Downtown District $ 509.60 $ 6,115.20
Group Total $ 6,115.20
Group #2 Non-Median Maintenance
Map # Designation Location Monthly Annual
4 City Hall 205 West 4Th street $ 627.20 $ 7,526.40
5 Corporation Yard 1030 S Gateway Drive $ 436.80 $ 5,241.60 6 Frank Bergon Center 238 South D Street $ 481.60 $ 5,779.20 7 WAC & Youth Hut 113 South Q Street $ 380.80 $ 4,569.60 8 Kennedy Pond Kennedy Pond $ 324.80 $ 3,897.60
9 Mex-AM Center 716 Columbia $ 324.80 $ 3,897.60
10 Cleveland Linear
South Side of Cleveland from Granada West
to Glade $ 1,999.20 $ 23,990.40
11 Granada Linear
West side of Granada from Cleveland to
Foxglove (excluding Veterans Hall Property) $ 806.40 $ 9,676.80 11A Police Department 330 South C Street $ 296.80 $ 3,561.60 Group Total $ 68,140.80
Group #3 Median Maintenance
Map # Designation Location Monthly Annual
12 Yosemite Ave
Islands
Median Island on Yosemite from Gateway
west to Howard $ 464.80 $ 5,577.60
13 Gateway Dr
Islands & Park Strips - Cleveland to Fresno
River $ 571.20 $ 6,854.40
14 Howard Road
Islands & Park Strips - Schooner to west of
Autumn $ 1,159.20 $ 13,910.40
15 West Cleveland
Islands West from Schooner to Granada $ 487.20 $ 5,846.40 16 $ -
17 Hopy Island Cypress and Yosemite $ 291.20 $ 3,494.40 18 Sunrise Island Sunrise & Lake Street $ 268.80 $ 3,225.60 19 Barsotti Islands
Park Lane, Park Drive, Park South, North
Park $ 968.80 $ 11,625.60
20 Mainberry Islands Mainberry, Third and Westgate $ 1,680.00 $ 20,160.00 21 West Park West Park $ 196.00 $ 2,352.00
22 Terrace Place Terrace Place Island, North of Central $ 246.40 $ 2,956.80 23 4Th & Sunset 4th & Sunset $ 218.40 $ 2,620.80
24 Renway Island Renway Cul-de-sac $ 218.40 $ 2,620.80
25 Riverview Strips Riverview East and West of Granada $ 464.80 $ 5,577.60 26 Gateway Tree
Planters
East and West Sidepf Gateway Drive, Fresno
River to Olive Ave $ 324.80 $ 3,897.60
27 Roosevelt Planter
Boxes Roosevelt and 13Th $ 218.40 $ 2,620.80
28 Kennedy Wall Kennedy, East of Kennedy Pond $ 364.00 $ 4,368.00 29 Olive Avenue Islands Olive Ave. Yosemite to Hwy 145 $ 336.00 $ 4,032.00 30 East Cleveland
Islands Cleveland Ave, Gateway Dr to Tozer $ 672.00 $ 8,064.00 32 Ave 17/Airport
Median Ave 17 West of Airport Drive $ 257.60 $ 3,091.20 33 Yosemite Tozer
(Crossroads Tozier Ave South of Yosemite $ 257.60 $ 3,091.20 34 Cleveland Center
Median
Cleveland median island from Glade Ave
west to Westberry $ 660.80 $ 7,929.60
35 Industrial Schooner
Industrial Ave between Granada and
Schooner Ave and Schooner Ave between
Howard Rd and Industrial $ 453.60 $ 5,443.20
36 Lake Street Lake Street from Cleveland to Ellis $ 364.00 $ 4,368.00 37 Ave 13 Median
Island-Parkwood
Ave 13 Median Island in front of Parkwood
School $ 324.80 $ 3,897.60
38 Ave 13 Median
Island-Valero
Ave 13 West of Hwy 145 in front of Valero
Station $ 235.20 $ 2,822.40
39 Sunset Wall Sunset East of Schooner Ave $ 246.40 $ 2,956.80 40 Median South of H.S
Medians Ave 13 (Pecan) between Stadium and Pine $ 296.80 $ 3,561.60 41 4th Street Medians 4th Street from Lake Street West to Sunset $ 313.60 $ 3,763.20 Group Total $ 150,729.60
SECTION 2. Section 4 of the Agreement entitled “Term of Agreement” is amended by adding the following to the end of Section 4:
“In accordance with the above language, the Parties agree to extend the term of this Agreement by twentyfour (24) months and to have it terminate on February 20, 2025, unless otherwise terminated earlier by one of the parties pursuant to Section 8 of this Agreement.” SECTION 3. This Amendment No. is effective on February 20, 2023. Except as amended by this Amendment No. 1, all terms and conditions of the Agreement shall continue with full force and effect.

IN WITNESS WHEREOF, the have caused this Amendment No. 1 to Agreement to be executed dates written below.

CITY OF MADERA EMTS INC.

By:

Santos Garcia, Mayor
By:

Print Name:

Title:

Date: Date:

APPROVED AS TO FORM:

By:

Hilda Cantú Montoy, City Attorney
ATTEST:

By:

Alicia Gonzales, City Clerk
Attachment 2
Group #1 – Downtown Maintenance
Map #1 – Downtown
Group #2 – Non-Median Maintenance
Map #4 – City Hall
205 W. 4th Street
Map #5 – Corporation Yard
1030 S. Gateway Drive
Map # 6 – Frank Bergon Senior Center
238 S. D Street
Map #7 – Westside Activity Center & Rotary Youth Hut
1124 E. Yosemite Ave. & 113 S. Q Street
Map # 8 – Kennedy Pond
Map #9 – Mexican-American Activity Center
716 Columbia
Map #10 – Cleveland Linear
South side of Cleveland from Granada west to Glade
Map #11 – Granada Linear
West side of Granada from Cleveland to Foxglove (Excluding Veterans Hall) Map #11A – Police Station
330 South C Street
Group #3 – Median Maintenance
Map #12 – Yosemite Avenue Islands
Median island on Yosemite from Gateway west to Howard
Map #13 – Gateway Drive
Islands & Park Strips – Cleveland to Fresno River

Map #15 – West Cleveland Islands
West from Schnoor to Granada
Map # 17 – Hopy Island
Cypress and Yosemite
Map #18 – Sunrise Island
Sunrise & Lake Street
Map #19 – Barsotti Islands
Park Lane, Park Drive, Park South, North Park
Map #20 – Mainberry Islands
Mainberry, Third, and Westgate
Map #21 – West Park
Map #22 – Terrace Place
Terrace Place Island north of Central
Map#23 – 4th & Sunset
Map #24 – Renway Island
Renway Cul-de-sac
Map #25 – Riverview Strip
Riverview East and West of Granada
Map#26 – Gateway Tree Planter
East and West Side of Gateway Drive, Fresno River to Olive Avenue Map #27 – Roosevelt Planter Boxes
Roosevelt and 13th
Map #28 – Kennedy Wall
Kennedy, East of Kennedy Pond
Map #29 – Olive Avenue Islands
Olive Ave, Yosemite to Hwy 145
Map #30 – East Cleveland Islands
Cleveland Ave, Gateway Drive to Tozer
Map #32 – Avenue 17 / Airport Median
Avenue 17 West of Airport Drive
Map #33 – Yosemite/Tozer (Crossroads)
Tozer Avenue South of Yosemite
Map #34 –Cleveland Center Median
Cleveland median islands from Granada Ave. west to Glade Map #35 – Industrial / Schnoor
Industrial Avenue between Granada and Schnoor Avenue and Schnoor Avenue between Howard Road and Industrial
Map #36 – Lake Street
Lake Street from Cleveland Avenue to Ellis Street
Map #37 – Avenue 13 Median Island – Parkwood
Avenue Median Island in front of Parkwood School
Map # 38 – Avenue 13 Median Island – Valero
Avenue 13 West of Hwy 145 in front of Valero Station
Map #39 – Sunset Wall
Sunset East of Schnoor Avenue
Map #40 – Madera South High School Medians
Avenue 13 (Pecan) between Stadium and Pine
Map #41 – 4th Street Medians
4th Street between Lake and Sunset

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

Acceptance of the Audited Financial Statements for the Fiscal Year ended June 30, 2022 RECOMMENDATION:

It is recommended City Council (Council) accept of Audited Financial Statements for Fiscal Year ended June 30, 2022.

DISCUSSION:

The City of Madera's (City) Financial Statements for the Fiscal Year ended on June 30, 2022 have been audited by an independent accounting firm and an Unmodified Opinion (a clean opinion) has been issued.

In accordance with the Single Audit Act of 1984 and the provisions of the U.S. Office of Management and Budget (0MB) Circular A-133, the City is required to have an independent firm audit their Financial Statements whenever $750,000 in Federal grants are received for any Fiscal Year. The audit must follow Generally Accepted Auditing Standards as set forth by the American Institute of Certified Public Accountants and comply with the standards for financial audits set forth in the U.S. General Accounting Office's Governments Auditing Standards (1994). The audit completed for Fiscal Year ended June 30, 2022 complies with all the provisions and standards previously stated and the City's Financial Statements have been found to be in conformity with Generally Accepted Accounting Principles. The auditors are still working on the single audit as of the time that this report was being written. So, only the City's Financial Statements will be presented at this meeting.

E-1
Audit Results
The city received an unmodified opinion from the independent auditor. Per the auditor (page 1 of their letter):
"In our opinion, based on our audit and the report of other auditors, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, the aggregate discretely presented component unit, each major fund, and the aggregate remaining fund information, of the City, as of June 30, 2022, and the respective changes in financial position and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America”
Copies of the most recent Audited Financial Statements and Single Audit Reports will be posted on the City's website.

Kenneth Pun, Managing Partner of The Pun Group Accountants & Advisors will present the Financial Statements and discuss their results with the Council during this meeting. The Single Audit Report will be presented at a later date.

FINANCIAL IMPACT:

It is important that the city conduct its annual audit and issue requisite financial reports to maintain legal compliance and satisfy continuing disclosure requirements with regards to the city’s outstanding bonds and other debts.

CONSISTENCY WITH THE VISION MADERA 2025 PLAN:

Acceptance of the city’s Annual Comprehensive Financial Report is consistent with Madera 2025 goals of effective government, safe public, quality parks and service, and healthy community.

ALTERNATIVES:

Continue to delay acceptance of the city’s Annual Comprehensive Financial Report and jeopardize the city’s financial credibility.

ATTACHMENTS:

City of Madera Financial Statements for the Year Ended June 30, 2022

City of Madera
Madera, California
Annual Comprehensive Financial Report
For the Year Ended June 30, 2022
Prepared by
Finance Department

City of Madera
Annual Comprehensive Financial Report
For the Year Ended June 30, 2022
Table of Contents
i
Page
INTRODUCTORY SECTION (Unaudited)
Table of Contents ........................................................................................................................................................ i Letter of Transmittal ................................................................................................................................................... v Principal Officials ................................................................................................................................................... viii Organization Chart .................................................................................................................................................... ix

FINANCIAL SECTION
Independent Auditors’ Report ................................................................................................................................ 1 Management’s Discussion and Analysis (Unaudited) ........................................................................................... 5 Basic Financial Statements:

Government-Wide Financial Statements:

Statement of Net Position ............................................................................................................................ 24 Statement of Activities and Changes in Net Position .................................................................................. 26 Fund Financial Statements:

Governmental Funds Financial Statements:

Balance Sheet ........................................................................................................................................ 32 Reconciliation of the Governmental Funds Balance Sheet
to the Government-Wide Statement of Net Position ...................................................................... 35 Statement of Revenues, Expenditures, and, Changes in Fund Balances .............................................. 36 Reconciliation of the Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances to the Government-Wide Statement of Activities and Changes in Net Position ..................................................................... 38 Proprietary Funds Financial Statements:

Statement of Net Position ..................................................................................................................... 40 Statement of Revenues, Expenses and, Changes in Net Position ......................................................... 42 Statement of Cash Flows ...................................................................................................................... 44 Fiduciary Funds Financial Statements:

Statement of Fiduciary Net Position ..................................................................................................... 49 Statement of Changes in Fiduciary Net Position .................................................................................. 50 Notes to the Basic Financial Statements ........................................................................................................ 57 City of Madera
Annual Comprehensive Financial Report
For the Year Ended June 30, 2022
Table of Contents (Continued)
ii
Page
FINANCIAL SECTION (Continued)
Required Supplementary Information (Unaudited):

Budgetary Information ..................................................................................................................................... 127 Budgetary Comparison Schedules:

General Fund ............................................................................................................................................. 128 General Development Impact Fee Special Revenue Fund ........................................................................ 129 Schedule of Changes in the Net Pension Liability and Related Ratios ............................................................ 130 Schedule of the City’s Proportionate Share of the Net Pension Liability and Related Ratios ......................... 131 Schedules of Contributions - Pensions ............................................................................................................ 133 Schedule of Changes in Total OPEB Liability and Related Ratios ................................................................. 136 Supplementary Information:

Non-Major Governmental Funds:

Combining Balance Sheet ......................................................................................................................... 140 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances ................................................................................................................................. 144 Budgetary Comparison Schedules:

Special Gas Tax Special Revenue Fund ............................................................................................. 148 Measure “T” Special Revenue Fund ................................................................................................... 149 Business Improvement District Special Revenue Fund ...................................................................... 150 Parking District Special Revenue Fund .............................................................................................. 151 Federal Aid Urban Special Revenue Fund .......................................................................................... 152 Street Construction Special Revenue Fund ......................................................................................... 153 Landscape Assessment Special Revenue Fund ................................................................................... 154 Supplemental Law Enforcement Special Revenue Fund .................................................................... 155 Intermodal Building Special Revenue Fund ....................................................................................... 156 Economic Development Special Revenue Fund ................................................................................. 157 Residential Rehab Special Revenue Fund .......................................................................................... 158 Low and Moderate Income Housing Special Revenue Fund .............................................................. 159 Community Facilities District Special Revenue Fund ........................................................................ 160 Non-Major Enterprise Funds:

Combining Statement of Net Position ....................................................................................................... 162 Combining Statement of Revenues, Expenses, and Changes in Net Position ........................................... 163 Combining Statement of Cash Flows ........................................................................................................ 164 City of Madera
Annual Comprehensive Financial Report
For the Year Ended June 30, 2022
Table of Contents (Continued)
iii
Page
FINANCIAL SECTION (Continued)
Supplementary Information (Continued):

Internal Service Funds:

Combining Statement of Net Position ....................................................................................................... 168 Combining Statement of Revenues, Expenses, and Changes in Net Position ........................................... 169 Combining Statement of Cash Flows ........................................................................................................ 170 Custodial Funds:

Combining Statement of Fiduciary Net Position ....................................................................................... 174 Combining Statement of Changes in Fiduciary Net Position .................................................................... 175 STATISTICAL SECTION (Unaudited)
Table of Contents ................................................................................................................................................... 179 Financial Trends:

Net Position by Component – Last Ten Fiscal Years ...................................................................................... 180 Changes in Net Position – Last Ten Fiscal Years ............................................................................................ 182 Fund Balances of Governmental Funds – Last Ten Fiscal Years .................................................................... 186 Changes in Fund Balances of Governmental Funds – Last Ten Fiscal Years ................................................. 188 Revenue Capacity:

Governmental Activities Tax Revenues by Source – Last Ten Fiscal Years .................................................. 191 Assessed Value of Taxable Property – Last Ten Fiscal Years......................................................................... 192 Property Tax Levies and Collections – Last Ten Fiscal Years ........................................................................ 194 Direct and Overlapping Property Tax Rates – Last Ten Fiscal Years ............................................................. 195 Top Ten Principal Property Taxpayers – Fiscal Year 2022 and Ten Years Prior ............................................ 196 Debt Capacity:

Ratios of Outstanding Debt by Type – Last Ten Fiscal Years ......................................................................... 197 Ratios of General Bonded Debt Outstanding – Last Ten Fiscal Years ............................................................ 198 Direct and Overlapping Governmental Activities Debt ................................................................................... 199 Legal Debt Margin Information – Last Ten Fiscal Years ................................................................................ 200 Pledged Revenue Coverage – Last Ten Fiscal Years ...................................................................................... 202 Demographic and Economic Information:

Demographic and Economic Statistics – Last Ten Fiscal Years ..................................................................... 204 Principal Employers – Fiscal Year 2022 and Ten Years Prior ........................................................................ 205

Operating Information:

Full - Time Equivalent City Government Employees by Function/Program – Last Ten Fiscal Years ............ 207 Operating Indicators by Function Program – Last Ten Fiscal Years ............................................................... 208 Capital Asset Statistics by Function/Program – Last Ten Fiscal Years ........................................................... 210 iv
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Madera City Hall, 205 W 4th Street, Madera, CA 93637
PHONE: (559) 661-5400 • www.madera.gov
v

January 30, 2023
Honorable Mayor and Members of the City Council,
City of Madera, California
It is with pleasure that I present to you the City of Madera Annual Comprehensive Financial Report (ACFR).

State law requires local governments to prepare a complete set of audited financial statements. This report is published to fulfill that requirement for the fiscal year ending June 30, 2022. This report was prepared by the City of Madera’s (the City) Finance Department, which assumes responsibility for both the accuracy of the presented data and the completeness and fairness of the presentation, including disclosures.

The accompanying financial statements of the City have been prepared in conformity with generally accepted accounting principles (GAAP) in the United States of America as prescribed by the Governmental Account Standards Board (GASB).

Generally Accepted Accounting Principles (GAAP) require that management provide a narrative introduction, overview, and analysis to accompany the basic financial statements in the form of Management’s Discussion and Analysis (MD&A). This letter of transmittal is designed to complement the MD&A and should be read in conjunction with it. The City’s MD&A can be found immediately following the report of the independent auditors.

The City’s financial statements have been audited by The Pun Group LLP. The goal of the independent audit was to provide reasonable assurance that the financial statements of the City for the fiscal year ended June 30, 2022, are free of material misstatement. The independent audit involved examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; assessing the accounting principles used and significant estimates made by management; and evaluating the overall financial statement presentation. The independent auditor concluded, based upon the audit, that there was reasonable basis for the rendering of an unmodified opinion that the City of Madera’s financial statements for the fiscal year ended June 30, 2022, are fairly presented in conformity with GAAP.

The independent auditor’s report is presented as the first component of the financial section of this report.

The independent audit of the financial statements of the City was part of a broader, federally mandated “Single Audit” designed to meet the special needs of federal grantor agencies. The standards governing Single Audit engagements require the independent auditor to report not only on the fair presentation of the financial statements, but also on the emphasis on internal controls and legal requirements involving the administration of federal awards. These reports are presented in a separately issued report, the Single Audit and Independent Auditors’ Reports.

The Management’s Discussion and Analysis (MD&A) section of this report offers a more detailed discussion about the economic condition of the City, fund balance analysis and other management goals and achievements.

Government Profile
The City was incorporated on March 27, 1907, as a general law city. The City Council is comprised of six members who are elected by district, plus a Mayor who is elected at large. The Council Members and the Mayor are elected to alternating four-year terms staggered every two years. The City Council is responsible for making policy, passing ordinances, adopting the budget, appointing committees, and hiring the City Manager and the City Attorney. The City Manager is responsible for carrying out the ordinances and policies of the City Council and overseeing operations.

All other department heads are appointed by the City Manager.

Financial Services Department
Madera City Hall, 205 W 4th Street, Madera, CA 93637
PHONE: (559) 661-5400 • www.madera.gov
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Madera is located in the center of California, twenty miles north of Fresno, and is the county seat of Madera County.

The City has approximate population of 66,000 and its boundaries encompass 16.0 square miles. Madera is also within close proximity to cherished world treasures such as Yosemite National Park, the Sierra Nevada Mountain Range and attractions that run along the Pacific coastline.

The City provides a full range of services that include public safety, public works, recreational and community services, community development and general administrative services. The City also operates a municipal golf course, water and wastewater utilities. A general aviation airport is also part of the City of Madera. Component units are legally separate entities for which the nature and significance of their relations with the City are such that exclusion would cause the financial statements to be misleading or incomplete. Accordingly, the Housing Authority of the City of Madera is reported as a component unit in the City’s financial statements.

Local economy and local budget issues
Budget projections for the Fiscal Year 2021/22 were influenced by experts’ and consultants’ analysis. The City continues to recover from the effects of the recent pandemic. The pandemic has undoubtedly affected the City’s finances, operational performance, and compliance burdens in all departments; however, the local economy continues to show signs of recovery. It is unknown at this time how recent economic factors including inflation, interest rate increases, labor shortages, supply chain issues, global conflicts and increased regulation will affect the City’s future finances but there are a few key items worth highlighting:
 Sales tax receipts came in higher than expected. Future budget projections remain conservative as the current economic factors could result in a significant slowdown in the economy.  Property values for both commercial and residential real estate increased slightly and revenue exceeded projections. However, the recent increase in interest rates could result in a significant flattening or reversal of this trend in the future. Future property tax revenue projections are conservative anticipating a continued slow down in the real estate market.
 Recently approved rate adjustments to water, sewer and solid waste charges will allow the City to keep pace with increasing operational costs and new service mandates.  The American Rescue Plan Act (ARPA) passed into law in March 2021, has provided the City of Madera with approximately $23 Million in federal grant funds. The City Council has committed these grant funds to infrastructure needs in both the Water and Sewer Funds.

Despite the lingering effects of the pandemic, the financial outcomes were in line with the projections made. Actual sales tax and property tax revenues came in higher than projected as of June 30, 2022. While some industry sectors were impacted, Madera was not as severely impacted in comparison to other communities. This may partially be attributed to the composition of the City’s economy which is not heavily reliant on tourism or entertainment. While the City experienced decreases in some categories, any shortages were offset by increases in sales tax and property tax revenues.

Agriculture has been the mainstay of the local economy. Government also represents a growing part of the economy.

Major employers in the City include Madera Unified School District, County of Madera, City of Madera and Madera Community Hospital. Major retail employers include Walmart, Lowe’s and Home Depot. The City of Madera’s unemployment rate was 17% during the peak of the pandemic but significant improvements are now visible with the rate at 5.5% as of October of 2022.

The City is part of the Madera/Chowchilla Metropolitan Area, which includes City of Madera, City of Chowchilla and developed areas of Madera County.

The City maintains extensive budgetary controls. The objective of these controls is to ensure compliance with legal provisions embodied in the annual appropriated budget adopted by the City Council. For the 2022 fiscal year, activities for the general fund, special revenue funds, debt service, enterprise, and capital project funds were included in the annual appropriated budget.

Madera City Hall, 205 W 4th Street, Madera, CA 93637
PHONE: (559) 661-5400 • www.madera.gov
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The level of budgetary control, i.e. the level where the expenditures cannot legally exceed the appropriated amount, is maintained at the fund level for all funds. The City also maintains an encumbrance accounting system as a method of maintaining budgetary control. Outstanding encumbrances at year-end are evaluated and, if deemed necessary by the City Manager, are carried forward as part of the following year’s budget.

Long-term financial planning
The City maintains a five-year Capital Improvement Plan, which is updated annually. This plan includes major ongoing maintenance and rehabilitation costs to existing capital assets (land, land improvements, infrastructure, and equipment), as well as the costs of new facilities and improvements.

Budget policies require that budgets be balanced, and ongoing costs shall not exceed current revenues plus available fund balance that exceeds reserve fund requirements. The City is continuously monitoring economic conditions and will adjust the budget as necessary as economic conditions change.

The City maintains a General Fund Economic Stabilization Reserve at a level of at least 30% of the general fund operating expenditures in order to protect essential service programs and funding requirements during periods of economic downturn or other unforeseen major costs not covered by the Contingency Reserve. The balance in the reserve was $9.4 million as of the end of FY 22. In addition, separate reserve funds have been established in the Measure K fund for economic stabilization for the Fire and Police Departments. Each year $130,000 is added to each of the reserves until they reach the level of 30% of expenditures. Currently, each Economic Stabilization Fund had a $650,000 balance at the end of FY 22. Additionally, the Fire department has established a fire engine replacement reserve. The intent was to add $200,000 each year when the reserve was established. The fund was used for the purchase of a new fire apparatus in FY 22 and had a balance of $248,540 as of the end of the FY. The funding amount was increased to $490,000 in FY 22-23.

Also, to finance current and future growth, the City has in place a variety of user and developer fees to pay for streets, parks, sewer lines, water lines and wells. The City reviews these fees periodically to assure that the fee structure is in line with the cost of construction. The City has hired a consultant who is currently developing recommendations for updates to these fees. In addition, the City recently adopted updated fees for Water, Sewer and Solid Waste services to keep up with the rising cost of providing these services.

Cash Management
The City of Madera’s investment policy prioritizes safety, liquidity and then yield on the City’s investment. The highest priority of cash management and investments is to ensure adequate funds are available to meet the City of Madera’s obligations and all investments are in safe instruments. Yield, while important, is considered the third priority after safety and liquidity. The City invests in the Local Agency Investment Fund “LAIF” operated by the State of California for the benefit of local governments. Bond proceeds, debt service monies, and debt service reserves are invested according to the bond covenants of each bond issue.

Acknowledgments
I would like to extend my thanks to the City Council for their interest in and suggestions for the financial reporting of the City. The preparation of the ACFR could not have been accomplished without the efforts and dedication of the staff of the City of Madera, Department of Finance. I extend my appreciation to my staff and other personnel from various departments, agencies and authorities who assisted in the preparation of this report.

Respectfully submitted,
Joy Canfield
Interim Director of Financial Services
City Council Members
Santos Garcia, Mayor
Cece Gallegos, Councilmember (D1)
Jose Rodriguez, Councilmember (D2)
Steve Montes, Councilmember (D3)
Anita ¬vans, ´åýóö·öó»éñ (D4)
Elsa Mejia, Councilmember (D5)
Artemio Villegas, ªóùòçíðñéñæéö(D6)
Executive Management
Arnoldo Rodriguez, City Manager
Hilda Cantu Montoy, City Attorney (contracted)
Alicia Gonzales, City Clerk
Department Directors
Vacant, Director of Financial Services
Gary Conte, Planning Manager
Dino Lawson, Police Chief
Vacant, Director of Public Works
Joseph Hebert, Interim Director of Parks & Community Services Vacant, Chief Building Official
Keith Helmuth, City Engineer
Wendy Silva, Director of Human Resources
Mark Souders, Information Services Manager
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Organizational Chart
Residents
City
Council
Successor
Agency City Clerk City Manager
City
Attorney
(Contract)
Parks Community
Development
Human
Resources
Information
Systems Police Fire
(Cal-Fire) Finance
Engineering Public Works
Building Planning
Code
Enforcement Grants
City of Madera
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200 E. Sandpointe Avenue, Suite 600
Santa Ana, California 92707
INDEPENDENT AUDITORS’ REPORT
To the Honorable Mayor and Members
of the City Council of the City of Madera
Madera, California
Opinions
We have audited the accompanying financial statements of the governmental activities, the business-type activities, the aggregate discretely presented component unit, each major fund, and the aggregate remaining fund information, of the City of Madera, California (the “City”), as of and for the year ended June 30, 2022, and the related notes to the basic financial statements, which collectively comprise the City’s basic financial statements as listed in the table of contents.

In our opinion, based on our audit and the report of other auditors, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, the aggregate discretely presented component unit, each major fund, and the aggregate remaining fund information, of the City, as of June 30, 2022, and the respective changes in financial position and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.

We did not audit the financial statements of the Housing Authority of the City of Madera (the “Authority”), which represent 100% of the assets, net position, and revenues, respectively, as of June 30, 2022, and the respective changes in financial position, the year then ended. Those statements were audited by other auditors whose report has been furnished to us, and our opinion, insofar as it relates to the amounts included for the Authority, is based solely on the report of the other auditors.

Basis for Opinions
We conducted our audits in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the City, and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audits. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

Emphasis of Matter
Implementation of New GASB Pronouncements
As discussed in Note 1 to the basic financial statements, the City implemented Governmental Accounting Standards Board (“GASB”) Statement No. 87, Leases during the year. Our opinion is not modified with respect to this matter.

Change in Fiscal Year-End – Discretely Presented Component Unit As described in Note 1 to the basic financial statements, the Discretely Presented Component Unit elected to change its fiscal year-end from June 30, 2021 to September 30, 2021. Our opinion is not modified with respect to this matter. (Yllll
www.pungroup.cpa g
ORANGE COUNTY • SAN DIEGO • SACRAMENTO • WALNUT CREEK • LAS VEGAS • PHOENIX 000 To the Honorable Mayor and Members
of the City Council of the City of Madera
Madera, California

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2 Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.

Auditors’ Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions.

Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with auditing standards generally accepted in the United States of America and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

In performing an audit in accordance with auditing standards generally accepted in the United States of America and Government Auditing Standards, we:
 Exercise professional judgment and maintain professional skepticism throughout the audit.  Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.  Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, no such opinion is expressed.  Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.  Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for a reasonable period of time.

We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control-related matters that we identified during the audit.

To the Honorable Mayor and Members
of the City Council of the City of Madera
Madera, California

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3 Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the Management’s Discussion and Analysis, Budgetary Comparison Schedules, Schedule of Changes in Net Pension Liability and Related Ratios, Schedule of the City’s Proportionate Share of the Net Pension Liability and Related Ratios, Schedules of Contributions, and Schedule of Changes in Total OPEB Liability and Related Ratios, as listed in the accompanying table of contents, be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City’s basic financial statements. The Combining and Individual Fund Financial Statements and Budgetary Comparison Schedules are presented for purposes of additional analysis and are not a required part of the basic financial statements.

Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with GAAS. In our opinion, the Combining and Individual Fund Financial Statements and Budgetary Comparison Schedules are fairly stated, in all material respects, in relation to the basic financial statements as a whole.

Other Information
Management is responsible for the other information included in the annual report. The other information comprises the Introductory and Statistical Sections but does not include the basic financial statements and our auditor's report thereon. Our opinions on the basic financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon.

In connection with our audit of the basic financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the basic financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report.

To the Honorable Mayor and Members
of the City Council of the City of Madera
Madera, California

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4 Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated January 30, 2023, on our consideration of City’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of City’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering City’s internal control over financial reporting and compliance.

Santa Ana, California
January 30, 2023
City of Madera
Management’s Discussion and Analysis (Unaudited)
For the Year Ended June 30, 2022
5 This narrative overview of the City of Madera's financial performance provides an analysis of the City's financial activities for the fiscal year ended June 30, 2022. Please read it in conjunction with the accompanying basic financial statements and the accompanying notes to those financial statements.

Financial Highlights
 The City's government-wide total assets and deferred outflows of resources exceeded total liabilities and deferred inflows of resources at the close of the fiscal year by $331.5 million. Of this amount, $41.8 million is in unrestricted net position and available to meet the City's ongoing commitments to citizens and creditors.

In addition, the City’s restricted net position totals $46.9 million and is dedicated to specific purposes. Lastly, net position of $242.8 million is the City’s net investment in capital assets.  The City’s total net position increased by $15.6 million or 4.9% during fiscal year 2021-22 to $331.5 million from $315.9 million.
 At the close of the current fiscal year, the City’s governmental funds reported combined fund balances of $79.9 million, an increase of $4.9 million or 6.5% in comparison with the prior year. Approximately $11.1 million or 13.9% of this amount is available for spending at the City’s discretion (unassigned fund balance).  The City's General Fund, Measure K Sales Tax, Code Enforcement, Insurance Reserve, Community Development and LEA Tire Grants, ended the year with a fund balance of $36.7 million, which represents a net increase of approximately $6.0 million from the previous year. The General Fund unassigned balance of $7.8 million is available for carryover to fund future general fund expenditures.  Net Pension Liability decreased by $18.6 million or 36.1% during fiscal year 2021-22 to $32.9 million from $51.5 million. Deferred outflows of resources related to pensions decreased by $1.4 million or 13.4% and deferred inflows of resources related to pensions increased by $15.5 million or 1601.3%. The Net Pension Liability is based on an Actuarial Valuation and there was no change in the discount rate of 7.15% from the prior year.

During this year, the rates for water and sewer services remained static. Prior to this year, incremental rate increases over the subsequent five years were approved by Council during the second quarter of calendar year 2015. Those rate increases took effect in fiscal year 2015-16 and were increased between 9-10% during each of the five years covered in the rate schedule, except for fiscal year 2018-19 when Council considered a revised water rate analysis and adjusted the increase to 6%. In October 2021, the City issued an RFP for a Proposition 218 Rate Study for water, sewer, storm drainage and solid waste utility rates. The study was completed, and Council accepted the Rate Study on April 6, 2022.

Prop 218 hearings were held, and all but the new drainage fee rates were adopted on July 20, 2022. The new rates will go into effect in fiscal year 2022-23.

Overview of the Financial Statements
This annual report consists of a series of financial statements. These statements include all activities of the City of Madera, using the integrated approach as prescribed by GASB Statement No. 34. The Statement of Net Position and Statement of Activities provide information about the activities of the City as a whole and present a longer-term view of the City's finances. Fund financial statements tell how these services are financed in the short-term as well as what remains for future spending. Fund financial statements also report the City's operations in more detail than the government-wide statements by providing information about the City's most significant funds. The remaining statements provide financial information about activities for which the City acts solely as a trustee or agent for the benefit of those outside the Government.

City of Madera
Management’s Discussion and Analysis (Unaudited) (Continued) For the Year Ended June 30, 2022
6 Reporting the City as a Whole
Government-wide financial statements. The government-wide financial statements are designed to provide readers with a broad overview of the City's finances. These statements include all assets and liabilities of the City using the accrual basis of accounting, which is similar to the accounting method used by most private sector companies. All of the current year's revenues and expenses are taken into account regardless of when cash is received or paid out.

The statement of net position presents information on all the City's assets, deferred outflows, liabilities, and deferred inflows of resources, with the difference between the two reported as net position. Over time, increases or decreases in net position may serve as one indicator of whether the City's financial position is improving or deteriorating.

The statement of activities presents information showing how the City's net position changed in the most recent fiscal year. All changes of net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported on this statement for some items that will result in cash flows in future fiscal periods (e.g., earned but unused vacation leave).

The government-wide financial statements of the City are divided as follows:

Governmental Activities: Most of the City's basic services are included here such as public safety, transportation (street and roads), community development, culture and recreation and general government.

These services are primarily financed by property and sales taxes and federal and state grants.

Business-type Activities: The City charges fees to customers to cover the costs of services provided. The City's utilities, water, sewer, community sanitation (refuse and street cleaning), golf course, and airport, as well as public transit services are included here.

Fund financial statements. The fund financial statements provide more detailed information about the City's most significant funds, not the City as a whole. A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. Some funds are required to be established by State Law or by bond covenants. Management establishes other funds to control and manage money for a particular purpose or to show the City is meeting legal responsibilities for using certain taxes, grants, and other money. All the funds of the City can be classified into three categories: governmental, proprietary and fiduciary funds.

Governmental funds. Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on the near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. These funds are reported using an accounting method called modified accrual accounting, which measures cash and all other financial assets that can readily be converted to cash. Such information is useful in evaluating a governments near-term financing requirement.

Because the focus of the governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for the governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the government's near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide reconciliations between governmental funds and governmental activities. This reconciliation explains the relationship (or differences) between the fund statements and the government- wide statements.

City of Madera
Management’s Discussion and Analysis (Unaudited) (Continued) For the Year Ended June 30, 2022
7 The City of Madera maintains nineteen individual governmental funds. Information is presented separately in the governmental funds balance sheet and in the governmental funds statement of revenues, expenditures, and changes in fund balances for the General Fund, General Development Impact Fee Fund, and Solar Energy Lease – Capital Projects Fund all of which are considered to be major funds. Data from the other sixteen funds are combined into a single aggregated presentation.

Individual fund data for each of these non-major governmental funds is provided in the form of combining statements elsewhere in this report.

The City adopts an annual appropriated budget for the General Fund. A budgetary comparison statement has been provided for the General Fund to demonstrate compliance to this budget.

Proprietary funds. The City has two different types of proprietary funds, enterprise funds and internal service funds.

Enterprise funds are used to report the same functions presented as business-type activities in the government-wide financial statements. The City utilizes enterprise funds to account for those activities that are supported primarily by user charges to external users, and includes community sanitation, sewer disposal, water utilities and transit services.

Internal service funds are used to account for activities that are supported by user charges primarily to the City's other programs and activities and include fleet management, facility maintenance, and computer replacement. Because all of these services predominantly benefit governmental rather than business-type functions, they have been included within governmental activities in the government-wide financial statements.

Proprietary funds provide the same type of information as the government-wide financial statements, only in more detail. The proprietary fund financial statements provide separate information for Water, Sewer, Solid Waste, and Drainage Operations funds since they are all major funds. Individual fund data for each of these non-major enterprise funds is provided in the form of combining statements elsewhere in this report. All of the internal service funds are combined into a single, aggregated presentation in the fund financial statements. Individual fund data for the internal service funds is provided in the form of combining statements elsewhere in this report.

Fiduciary funds. Fiduciary funds are used to account for resources held for the benefits of parties outside the City.

Fiduciary funds are not reflected in the government-wide financial statements because the City cannot use these funds to finance its operations.

Notes to the basic financial statements. The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund statements.

Required Supplementary Information. In addition to the basic financial statements and accompanying notes, this report includes certain required supplementary information concerning the City’s progress in funding its obligation to provide pension benefits and other post-employment benefits to its employees, and budgetary comparison schedules.

Individual Fund Statements. Individual fund statements in connection with non-major governmental and enterprise funds are presented immediately after the required supplementary information in this report City of Madera
Management’s Discussion and Analysis (Unaudited) (Continued) For the Year Ended June 30, 2022
8 Government-wide Financial Analysis
Below is a table showing the City's net position for the fiscal year ended June 30, 2022, with comparative data for the fiscal year ended June 30, 2021.

As of June 30, 2022, the City's government-wide total assets and deferred outflows of resources exceeded liabilities and deferred inflows of resources by $331.5 million. Governmental activities finished the year with a positive net position balance of $223.3 million, an increase of $7.8 million, or 3.6% compared to 2021. Business-type activities finished the year with a positive balance of $108.3 million, an increase of $7.9 million or 7.9% compared to 2021. Net position, as noted earlier, may serve over time as a useful indicator of the City's financial position. Of the total net position, $242.8 million or 73.2% is the City's net investment in capital assets (e.g., land, buildings and improvements, machinery and equipment and the road network) less any related debt used to acquire those assets that is still outstanding.

The City's net investment in capital assets decreased by $2.1 million, restricted net position decreased by $.4 million and unrestricted net position increased by $18.1 million, accounting for the increase in total net position of $15.6 million. The decrease in net investment in capital assets is primarily due to additions to capital assets of $11 million offset by depreciation expense of $12.8 million, a decrease in capital-related debt of $3.4 million. The decrease to restricted net position represents the change in resources that are subject to external restrictions on their use. Net position restricted for public works and transportation increased by $1.7 million, capital projects decreased by $3.4 million and debt service increased by $0.8 million compared to prior year. The increase to unrestricted net position is due to a change in resources available to fund City programs for citizens and debt obligations to creditors.

Restricted net position represents $46.3 million or 14.0% of the total net position. Restricted net position represents those resources that are subject to external restrictions on how they may be used. These restrictions are established by bond covenants or restrictions on the use of funds are set forth by state or federal regulations. 2022 2021 2022 2021 2022 2021
Assets:

Current and other assets $ 120,798,297 $ 104,291,965 $ 55,314,094 $ 48,417,863 $ 176,112,391 $ 152,709,828 Capital Assets 198,074,866 196,974,509 103,407,985 106,292,493 301,482,851 303,267,002 Total assets 318,873,163 301,266,474 158,722,079 154,710,356 477,595,242 455,976,830 Deferred outflows of resources 8,453,503 9,130,947 1,491,624 2,073,579 9,945,127 11,204,526 Liabilities:

Current and other liabilities 34,282,489 23,267,879 7,955,385 8,619,361 42,237,874 31,887,240 Noncurrent liabilities 53,924,073 71,091,824 41,496,907 46,864,701 95,420,980 117,956,525 Total liabilities 88,206,562 94,359,703 49,452,292 55,484,062 137,658,854 149,843,765 Deferred inflows of resources 15,845,063 515,271 2,478,068 922,153 18,323,131 1,437,424 Net position:

Net investment in capital assets 177,369,996 178,947,614 65,475,770 65,967,085 242,845,766 244,914,699 Restricted 44,524,605 46,349,016 1,794,447 963,474 46,319,052 47,312,490 Unrestricted 1,380,440 (9,774,183) 41,013,126 33,447,161 42,393,566 23,672,978 Total net position $ 223,275,041 $ 215,522,447 $ 108,283,343 $ 100,377,720 $ 331,558,384 $ 315,900,167 Governmental
Activities
Business-Type
Activities Total
City of Madera
Management’s Discussion and Analysis (Unaudited) (Continued) For the Year Ended June 30, 2022
9 Unrestricted net position represents those resources which may be used to meet the City's ongoing commitments to citizens and creditors. Government-wide unrestricted net position represents $42.4 million or 12.8% of the total net position, which is an increase of $18.7 million or 79.1% from the previous year. Governmental activities account for $1.4 million of the total unrestricted net position improved by $11.2 million or 114.1% compared to last year. Businesstype activities account for $41.0 million of the total unrestricted net position and increased by $7.6 million or 22.6% compared to last year.

The following table indicates the changes in net position for governmental and business-type activities:
2022 2021 2022 2021 2022 2021
Revenues:

Program revenues:

Charges for services $ 7,314,577 $ 7,700,139 $ 34,452,844 $ 33,368,637 $ 41,767,421 $ 41,068,776 Operating grants and contributions 9,780,314 10,035,691 - - 9,780,314 10,035,691 Capital grants and contributions 2,400,126 2,948,500 1,163,082 1,576,982 3,563,208 4,525,482 Total program revenues 19,495,017 20,684,330 35,615,926 34,945,619 55,110,943 55,629,949 General revenues:

Property taxes 12,134,288 11,020,353 247,624 237,264 12,381,912 11,257,617 Sales and use taxes 19,440,017 16,894,337 - - 19,440,017 16,894,337 Franchise taxes 763,276 721,028 - - 763,276 721,028
Other taxes 2,462,689 1,813,979 - - 2,462,689 1,813,979 Total taxes 34,800,270 30,449,697 247,624 237,264 35,047,894 30,686,961 Investment earnings (1,475,300) (97,360) (913,654) 340,816 (2,388,954) 243,456 Gain (loss) on sale of capital assets - 35,469 - 135,300 - 170,769 Miscellaneous 934,376 317,971 680,464 113,658 1,614,840 431,629 Total general revenues and transfers 34,259,346 30,705,777 14,434 827,038 34,273,780 31,532,815 Total revenues 53,754,363 51,390,107 35,630,360 35,772,657 89,384,723 87,162,764 Expenses:

General government 9,503,665 9,700,357 - - 9,503,665 9,700,357 Public safety 21,670,917 18,826,073 - - 21,670,917 18,826,073 Social services 1,061,114 133,639 - - 1,061,114 133,639 Public ways and facilities 5,320,754 3,741,698 - - 5,320,754 3,741,698 Community development 5,136,917 5,993,699 - - 5,136,917 5,993,699 Culture and recreation 3,158,176 3,509,000 - - 3,158,176 3,509,000 Interest on long-term debt 671,356 692,894 - - 671,356 692,894 Water - - 7,317,498 7,427,430 7,317,498 7,427,430
Sewer - - 8,737,728 9,216,976 8,737,728 9,216,976
Solid waste - - 6,146,265 5,758,119 6,146,265 5,758,119 Drainage operations - - 929,265 943,353 929,265 943,353 Local transit - - 3,104,405 2,499,127 3,104,405 2,499,127 Golf course - - 85,044 94,635 85,044 94,635
Airport - - 883,402 787,373 883,402 787,373
Total expenses 46,522,899 42,597,360 27,203,607 26,727,013 73,726,506 69,324,373 Change in net position 7,231,464 8,792,747 8,426,753 9,045,644 15,658,217 17,838,391 Transfers 521,130 574,622 (521,130) (574,622) - -
Change in net position after transfers 7,752,594 9,367,369 7,905,623 8,471,022 15,658,217 17,838,391 Increase (decrease) in net position 7,752,594 9,367,369 7,905,623 8,471,022 15,658,217 17,838,391 Net position, beginning of year 215,522,447 206,155,078 100,377,720 91,906,698 315,900,167 298,061,776 Net position, end of year $ 223,275,041 $ 215,522,447 $ 108,283,343 $ 100,377,720 $ 331,558,384 $ 315,900,167 Governmental Activities Business Type Activities Total
City of Madera
Management’s Discussion and Analysis (Unaudited) (Continued) For the Year Ended June 30, 2022
10 Governmental activities. Governmental activities account for $223.2 million or 67.3% of the total government-wide net position. This is an increase of $7.8 million or 3.6% compared to June 30, 2021.

Total governmental revenues for the year were $53.8 million, which is $2.4 million or 4.6% more than in 2021.  Operating grants and contributions decreased by $0.3 million or 2.5% from the previous year.  Capital grants and contributions decreased by $0.5 million or 18.6% from the previous year due to a decrease in developer contributions.
 Taxes, including property, sales, franchise, and other taxes account for approximately $34.8 million or

66.6% of the City's governmental activities revenue. Total tax revenue increased $4.4 million or 14.3% from the previous year.
 Investment earnings decreased by $1.4 million or 1415.3% from the previous year. The decrease was primarily due to the rising interest rates lowering the market value of investments made at lower rates.

Total governmental expenses for the year were $46.5 million, which is $3.8 million or 9.0% more than in 2021.  General governmental expenses decreased by $0.3 million or 2.9% from the previous year.  Public safety expenses increased by $2.8 million or 15.0% from the previous year.  Social services expenses increased by $0.9 million or 694.0% from the previous year.  Public ways and facilities expenses increased by $1.6 million or 42.2% from the previous year.  Community development expenses decreased by $0.9 million or 14.3% from the previous year.  Culture and recreation expenses decreased by $0.4 million or 10.0% from the previous year.

City of Madera
Management’s Discussion and Analysis (Unaudited) (Continued) For the Year Ended June 30, 2022
11 Revenues by Source - Governmental Activities
Expenditures and Program Revenues - Governmental Activities (Dollars in Thousands)
Sales and use tax
34 .28%
$25,000
$20,000
$ 15,000
$ 10,000
$ 5,000
$-
Investment earning;
-2.60%
General Public safety Public ways
government and faci lities
Social
services
Property taxes

21. 40%
Culture and Community
recr eation developm ent
Expe ses
Pro gram
Revenues
Interest on
long-ten11
debt
Operating grants

17.25%
Cap ital grants
4 .23%
City of Madera
Management’s Discussion and Analysis (Unaudited) (Continued) For the Year Ended June 30, 2022
12 Governmental program revenues that include charges for services and grants specific to certain programs account for $19.5 million or 56.9% of the total governmental activity revenue. The amounts necessary to fully fund the governmental activity programs are made up of "general" revenues such as taxes, interest, and grants and contributions.

Business-type Activities. Business-type activities account for $108.3 million or 32.7% of the total government-wide net position. This is an increase of $7.9 million from the prior year. Net investment in capital assets accounts for $65.5 million or 59.8% of the total net position and is a decrease of $0.5 million from 2021. Restricted net position accounts for $1.8 million, or 1.6% of total net position. This represents an increase of $0.8 million from 2021. Unrestricted net position of $42.2 million, or 38.6% of total net position, represents an increase of $8.8 million from 2021.

Total business-type revenue for the year was $35.6 million, which is $0.1 million or 0.4% less than in 2021.

Charges for services increased by $1.1 million or 3.2% from the prior year. Additional water meters were installed where there were previously no meters. The result of adding meters to customers where no meter was originally installed typically increases charges for services.

Capital grants and contributions decreased by $0.4 million or 26.2% from the prior year.

Revenues by Source – Business - Type Activities
Property taxes

0.7% Investment earnings

0.8%
Charges for services

94.2%
City of Madera
Management’s Discussion and Analysis (Unaudited) (Continued) For the Year Ended June 30, 2022
13 Expenses and Program Revenues - Business-Type Activities (Dollars in Thousands)
Included in charges for services are user fees relating to the water, sewer, solid waste, drainage, transit, golf course, and airport operations. Operating transit grant funds which are the primary revenue for the transit fund are included in charges for services.

Total business-type expenses for the year were $27.1 million, which is $0.3 million or 1.2% more than in 2021.

Water expenses decreased by $0.2 million or 2.6% compared to the prior year, primarily due to salary savings and operational cost decreases.

Sewer expenses decreased by $0.5 million or 5.7% compared to the prior year.

Solid Waste expenses increased by $0.4 million or 6.7% compared to the prior year.

Financial Analysis of the City's Funds
As noted earlier, the City uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements.

Governmental funds. Fund balance is defined in five categories: non-spendable, restricted, committed, assigned and unassigned. Non-spendable fund balances cannot be spent because they are not in spendable form. Restricted fund balances have limitations imposed externally by creditors, granters, contributors, or laws and regulations of other governments. Committed fund balances have self-imposed limitations set in place prior to the end of the period.

Assigned fund balances are constrained by the City’s intent to be used for a specific purpose but are neither restricted nor committed. Unassigned fund balances are the amounts that have not been assigned to other funds or restricted, committed or assigned to a specific purpose.

The City's Governmental Funds all ended the year with positive fund balances. The ending fund balance for all funds amounted to $81.2 million, $6.2 million or 8.3% more than the previous year. $ 14,000
$ 12,000
$ 10,000
$8,000
$6,000
$4 ,000
$2,000
$ -
W ater Sewer Solid waste Drai1k~ge
operations
Local trans it Golf course
Expenses
Program
Revenues
Airport
City of Madera
Management’s Discussion and Analysis (Unaudited) (Continued) For the Year Ended June 30, 2022
14 Of the total fund balance, $9.6 million or 11.8% is unassigned which, within the limitations of the fund's purpose, is available for spending at the City's discretion. The remainder of the fund balance is either non-spendable, restricted, committed, or assigned to indicate that it is not in spendable form, legally required to be maintained intact, restricted for a particular purpose, committed for a particular purpose, or assigned for a particular purpose. The details of the remainder are as follows:

General Fund
The General Fund is the chief operating fund of the City. As of June 30, 2022, the total fund balance (including all categories) of the general fund was $38.6 million, up $7.9 million from June 30, 2021. The total fund balance of $36.7 million includes non-spendable balances of $0.1 million, committed balances of $10.9 million, assigned balances of $16.6 million, and an unassigned balance of $10.9 million.

The assigned fund balance increased $2.7 million when compared to June 30, 2021, primarily due to the $4.0 million increase in Measure K fund balance which was offset by reductions of $0.9 million to the health insurance premiums reserve and a $0.4 million decrease in reserves for future annual stipend payments.

The unassigned fund balance increased $5.4 million when compared to June 30, 2021. The $10.9 million unassigned portion represents the amount carried over to offset the impact of any revenue shortfall that may occur in the next year due to economic uncertainty, adjustments to budgets approved by council during the next fiscal year, and to augment the maintenance of the water and sewer infrastructure as necessary. As a measurement of the General Fund’s liquidity, it may be useful to compare both unassigned fund balance and total fund balance to total General Fund expenditures.

Unassigned fund balance represents approximately 31.0% of total General Fund expenditures, while total fund balance represents approximately 109.5% of total General Fund expenditures.

Nonspendable
Prepaid items $ 64,366
Inventories 72,904
Advances to other funds 12,240
Total nonspendable 149,510
Restricted
Community development 11,995,613
Park development 104,975
Parking improvements 140,560
Public works and transportation 13,788,417
Special assessment project 463,096
Public protection 252,737
Capital projects and improvements 17,131,133
Total restricted 43,876,531
Committed
General Fund stabilization reserve 9,354,964
Measure K - Police/Fire Protection 1,548,540
Total committed 10,903,504
Assigned
Golf course capital 20,000
Debt service 1,069,400
OPEB liability 97,339
Insurance reserve 3,038,867
Health insurance premiums 1,809,333
Future annual stipend payments 866,667
Measure K - Police/Fire Protection 9,713,242
Total assigned 16,614,848
Unassigned 9,607,661
Total fund balances $ 81,152,054
City of Madera
Management’s Discussion and Analysis (Unaudited) (Continued) For the Year Ended June 30, 2022
15 Other Major Funds
The General Development Impact Fee Special Revenue Fund, a major fund, had a $1.8 million increase in fund balance during fiscal year 2021-22. The ending fund balance of $17.5 million is restricted for capital projects and improvements.

Proprietary Funds. As indicated in the description of proprietary funds, there are two types of funds, enterprise and internal service funds. The City’s proprietary funds provide the same type of information found in the governmentwide financial statements, but in more detail.

The City's enterprise funds and internal service funds ended the year with total net position as follows:

Revenue was up slightly in the City’s enterprise funds in fiscal year 2021-22. Water revenue was up 1.3%, Sewer revenue 2.0%, Solid Waste 2.5% and Drainage Operations 3.2%. Expenses were lower in the Water, Sewer, and Drainage Operations funds for fiscal year 2021-22 but up 7.5% in the Solid Waste Funds. The City Council recently adopted new rates for the Water, Sewer and Solid Waste services which will go into effect in fiscal year 2022-23.

General Fund Budgetary Highlights
The general fund ended fiscal year 2021-22 $7.1 million under budget. This variance was primarily the result of $3.7 million more in revenue and $3.4 million less in expenditures than projected.  Actual expenditures for General Government came in $0.1 million over budget due to increased costs associated with property, liability, and fidelity insurance, contracted services, and intergovernmental charges.
 Actual expenditures for Public Protection came in at $2.0 million under budget due to savings in contracted services and personnel costs.
 Actual expenditures for Public Ways and Facilities were $0.6 million under budget due to savings in supplies and materials, contracted services, and personnel costs.  Actual expenditures for Community Development came in at $0.5 million under budget due to savings in contracted services and personnel costs.
 Actual expenditures for Culture and Recreation came in at $0.9 million under budget due to savings in personnel costs related to COVID-19 reduction in recreational programs, contracted services and conference/training.
 Actual expenditures for Capital Outlay were $1 million over budget due to projects that were carried over from the last fiscal year that were started or completed during the current fiscal year.

Water Fund $ 44,313,103
Sewer Fund 23,666,831
Solid waste Fund (93,009)
Drainage Operations Fund 19,035,569
Local Transit Fund 7,878,589
Golf Course Fund 982,642
Airport Fund 12,499,618
Fleet Maintenance Fund 5,618,446
Facilities Maintenance Fund 367,573
Technology Fund 489,388
City of Madera
Management’s Discussion and Analysis (Unaudited) (Continued) For the Year Ended June 30, 2022
16 Capital Assets and Debt Administration
Capital Assets. The City's investment in capital assets for its governmental and business-type activities as of June 30, 2022, amounts to $301.5 million (net of depreciation), a decrease of $1.8 million compared to 2021. This increase is primarily due to the additions to capital assets of $11 million offset by depreciation expense of $12.8 million.

Major capital asset additions this year include the following:
 Road network improvements - $3.7 million
o Developer donations (sidewalk, pavement, pipelines, and others) - $1.8 million o Various other street improvement projects - $1.4 million o Various park improvement projects - $0.1 million
o Various traffic signal improvement projects - $0.4 million  Equipment, property, and software purchases - $2.5 million  Water Pipeline replacements - $0.4 million
 Solar Power Improvement - $4.2 million
During the year, the City made improvements to various streets, parks, sewer mains, and received developer- donated infrastructure. Capital projects constructed by the City include:
 Park improvements: India Park and Olive Knox Park
 Sewer main replacement: Pecan Avenue
 Street improvements: Raymond Road, Cleveland Avenue, Olive Avenue, Gateway Drive, Central Avenue, Stadium Road, Maple Street, Santa Cruz Street, Monterey Street, Lilly Street and Vineyard Avenue, 5th Street, C Street, E Street, Lincoln Avenue, South Street, Austin Street, Schnoor Avenue, Sunset Avenue, and Riverside Drive
 Trail construction: Gateway Drive, Reymond Road, and Cleveland Avenue  Traffic signal improvements and installations: Granada Drive, Howard Road, Industrial Avenue, Westberry Boulevard, Stadium Road, Gary Lane, Olive Avenue, Pine Street, Yosemite Avenue, Q Street, Cleveland Avenue, D Street, South Street, Lake Street, and Adell Street  Water storage tank installation: Avenue 17 and Lake Street  Water main replacements: Madera Avenue, I Street, Gateway Drive, Central Avenue, and Yosemite Avenue Developer constructed infrastructure was constructed in conjunction with the partial list of projects shown below:
 La Spezia II & III Subdivision
 Varbella II Subdivision
 Country Club Starbucks
 Specialty Crop
 Barrows Physical Therapy
 Caliber Collision
 Downtown Residential Housing (5th Street and C Street) City of Madera
Management’s Discussion and Analysis (Unaudited) (Continued) For the Year Ended June 30, 2022
17 2022 2021 2022 2021 2022 2021
Land $ 12,614,951 $ 12,409,951 $ 9,725,315 $ 9,347,017 $ 22,340,266 $ 21,756,968 Construction in progress 23,851,579 29,218,024 1,762,601 1,612,044 25,614,180 30,830,068 Buildings and improvements 25,042,669 24,965,790 69,924,082 69,924,082 94,966,751 94,889,872 Equipment 18,222,525 16,399,608 5,672,034 5,672,034 23,894,559 22,071,642 Infrastructure 319,937,316 307,244,162 102,308,222 101,307,678 422,245,538 408,551,840 Less: accumulated depreciation (201,594,174) (193,263,026) (85,984,269) (81,570,362) (287,578,443) (274,833,388) Total $ 198,074,866 $ 196,974,509 $ 103,407,985 $ 106,292,493 $ 301,482,851 $ 303,267,002 Capital Assets
Governmental Activities Business Type Activities Total
Detailed information on the City's capital assets can be found in Note 8 of the Notes to the Basic Financial Statements.

Long-term Debt. The City's long-term debt as of June 30, 2022, was $60.8 million with governmental activities accounting for $23.2 million or 38.1%, and business-type activities accounting for $37.6 million or 61.9%. The total debt decreased by $3.4 million or 5.3% during the current fiscal year. The reason for the decrease was due to the principal payments made during the current year.
2022 2021 2022 2021 2022 2021
Capital leases $ 18,644,000 $ 19,432,000 $ - $ - $ 18,644,000 $ 19,432,000 Loans payable 414,200 525,400 6,605,081 7,309,220 7,019,281 7,834,620 Bonds payable 4,163,695 4,331,850 31,044,894 32,713,042 35,208,589 37,044,892 Total $ 23,221,895 $ 24,289,250 $ 37,649,975 $ 40,022,262 $ 60,871,870 $ 64,311,512 Long-Term Debt
Governmental Activities Business Type Activities Total
General obligation debts are direct obligations of the City and are backed by the full faith and credit of the City requiring voter approval and may have a tax rate set to cover repayment. State statutes limit the amount of general obligation debt to 15% of the City's total assessed valuation. The City of Madera's debt limit is $535.8 million. Detailed information on the City's long-term debt activity can be found in Note 9 of the Notes to the Basic Financial Statements.

Economic Factors and Next Year's Budgets and Rates
The national GDP decreased by 1.5% over the first quarter of 2022. Economic growth remained stagnate and decreased compared with the prior year over the first few months of 2022. At the state level, California GDP continues to be the highest of all the states even though there was a slight decrease for the current fiscal year. Because the Central Valley relies heavily on an agriculture-based economy, profits are not as lucrative and challenges such as weather (drought), labor availability, and government subsidies all play into the bottom line.

In the last year, the County of Madera had added approximately 1,870 jobs. In October 2022, the unemployment rate in the County was 5.5%, down from the yearly high of 7.8% in January of 2022, according to the United States Bureau of Labor Statistics. The effect of the pandemic appeared to be waning over the past year. At the state level, unemployment is averaging 4.5%.

As the economy began to reopen, the local unemployment rate decreased and was down to 5.6% by June 2022. This was vastly improved from the 9.7% rate in the previous year. As businesses reopen and new businesses open, it is hoped unemployment figures will continue to improve.

City of Madera
Management’s Discussion and Analysis (Unaudited) (Continued) For the Year Ended June 30, 2022
18 The City of Madera has seen an increase in certain sectors in consumer spending, especially those sectors related to autos, transportation, travel, fuel, and restaurants. This trend is reflected in overall sales tax revenue growth compared to last fiscal year. Sales tax figures for next fiscal year are projected conservatively due to inflationary pressures and a slowing economy.

New home starts are expected to decline as interest rates continue to rise. The number of residential homes permitted decreased in fiscal year 2021-22, with 173 permits issued. There were 200 permits issued in fiscal year 2020-21.

Although Madera has yet to see a large decline in home values seen in other areas, prices could begin to soften based on the recent rise in home mortgage interest rates.

The City has undertaken a number of measures to combat the effects of economic downturns. Voters approved Measure K in November of 2016 which added a half-cent sales tax to expand public safety services. Measure K sales tax brought in $7 million in additional sales tax revenue for fiscal year 2021-22. Measure K revenue has allowed the City to expand its public safety services and purchase much needed fire apparatus and equipment. The funding has allowed the city to establish economic stabilization reserves and an equipment replacement reserve to ensure reliable delivery of services in the future. The City has also purchased the property adjoining the police department, thereby allowing for the expansion of police operations.

In December 2019 the City entered into a lease purchase agreement to finance energy improvements and upgrades.

The projects include HVAC upgrades, LED lighting, solar streetlights, EV charging stations and PV solar. The City has continued to benefit from the upgrades with substantial savings in energy costs. The projects are scheduled to be fully completed early in 2023.

Economic development activity continues to remain stable and is seen through the addition of commercial, industrial, and residential buildings. The industrial vacancy rate continues to remain under 1%. In response, the City began a joint venture with a local company to develop Freedom Industrial Park, a 100-acre industrial site. The first tenant of the complex has moved in and employs about 100 individuals.

The City is actively reaching out to the business community to fill a future, second building that has already been approved for the site. The grounds will be “plug and play” ready, with full infrastructure and rail access. The intersection at Avenue 17 and State Route (SR) 99 remains a primary focus of the City’s economic development efforts. The site currently includes Love’s Madera Travel Center and more than $10 million in infrastructure improvements. It is expected that the improvements will spur additional development around the interchange. Another development just to the north of Madera is Matilda Torres High School. The school requires sewer and water infrastructure expansion, which has generated interest in development of properties in the immediate vicinity.

Water is and will remain a key element in the regional economy. The City is taking an active role in regional groundwater management efforts and is planning the next stages of improvements to address long-term water service for current residents and future development. The City received over $23 million in American Rescue Plan Act funds that have been 100% allocated to fund Water and Sewer Infrastructure projects by the City Council. Additionally, potential projects identified by City staff include the replacement of manual water meters, installation of new water meters, recoating of the water tower and the design of water main upgrades throughout the City. These additional projects have planned funding from revenue in the Water Utility Fund. A new water storage tank, pump station and associated transmission mains are included in the Capital Improvement Program with the initial engineering efforts taking place in fiscal year 2022-23. The tank represents a critical component of infrastructure necessary to counter continual drought conditions in the valley. Construction funding for the tank project will require special financing either through grants, municipal bonds or low interest loans.

City of Madera
Management’s Discussion and Analysis (Unaudited) (Continued) For the Year Ended June 30, 2022
19 The economic outlook for the year ahead remains cautiously optimistic. While the lingering pandemic has impaired economic growth in some industries, other industries have experienced growth including autos, transportation, travel, fuel, restaurants and on-line sales. Efforts to reduce inflation could have a significant impact on growth and the City’s future revenues. The City will continue with a prudent, conservative financial planning model as it makes budget decisions for the future.

Requests for Information
This financial report is designed to provide our citizens, taxpayers, customers, investors and creditors with a general overview of the City of Madera's finances and to demonstrate the City's accountability for the money it receives. If you have any questions about this report or need additional financial information, contact the Director of Financial Services, City of Madera, 205 W. 4th Street, Madera, CA 93637.
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BASIC FINANCIAL STATEMENTS
21 This page intentionally left blank.
22 GOVERNMENT-WIDE FINANCIAL STATEMENTS
23 Component Unit
Housing
Authority of the
Governmental Business-Type City of Madera
Activities Activities Total September 30, 2021
ASSETS
Current assets:

Cash and investments 96,818,070 $ 48,727,542 $ 145,545,612 $ 7,419,157 $ Accounts receivable, net 676,406 4,085,110 4,761,516 808,720 Intergovernmental receivable 10,486,013 584,566 11,070,579 - Lease receivable - due within one year 47,685 52,768 100,453 - Prepaid items 200,076 54,196 254,272 97,101
Inventories 72,904 - 72,904 46,447
Internal balances 843,481 (843,481) - -
Total current assets 109,144,635 52,660,701 161,805,336 8,371,425 Noncurrent assets:

Restricted cash and investments 2,517,025 1,794,447 4,311,472 2,527,127 Lease receivable - due in more than one year 463,060 858,946 1,322,006 - Notes receivable 8,003,577 - 8,003,577 2,947,073
Land held for resale 670,000 - 670,000 -
Capital assets:

Non-depreciable 36,466,530 11,487,916 47,954,446 785,827 Depreciable, net 161,608,336 91,920,069 253,528,405 5,649,308 Total capital assets, net 198,074,866 103,407,985 301,482,851 6,435,135 Total noncurrent assets 209,728,528 106,061,378 315,789,906 11,909,335 Total assets 158,722,079 318,873,163 477,595,242 20,280,760

DEFERRED OUTFLOWS OF RESOURCES
Related to OPEB 653,723 143,418 797,141 -
Related to pensions 7,799,780 1,348,206 9,147,986 943,897 Total deferred outflows of resources 8,453,503 1,491,624 9,945,127 943,897 June 30, 2022
Statement of Net Position
City of Madera
Primary Government
See accompanying Notes to the Basic Financial Statements. 24 Component Unit
Housing
Authority of the
Governmental Business-Type City of Madera
Activities Activities Total September 30, 2021

LIABILITIES
Current liabilities:

Accounts payable 8,314,377 2,849,724 11,164,101 155,390 Accrued payroll 313,241 149,740 462,981 28,757
Deposits 627,873 420,151 1,048,024 212,669
Interest payable 112,692 1,586,222 1,698,914 -
Unearned revenue 22,698,378 184,860 22,883,238 115,269
Due to Fiduciary Funds 48,919 - 48,919 -
Compensated absences - due within one year 1,097,609 311,861 1,409,470 36,120 Long-term debt - due within one year 1,069,400 2,452,827 3,522,227 130,395 Total current liabilities 34,282,489 7,955,385 42,237,874 678,600 Noncurrent liabilities:

Other non-current liabilities - - - 156,627
Aggregate net pension liability 27,552,092 5,389,070 32,941,162 2,517,018 Total OPEB liability 3,461,018 759,305 4,220,323 -
Compensated absences - due in more than one year 758,468 151,384 909,852 36,379 Long-term debt - due in more than one year 22,152,495 35,197,148 57,349,643 2,776,436 Total noncurrent liabilities 53,924,073 41,496,907 95,420,980 5,486,460 Total liabilities 49,452,292 88,206,562 137,658,854 6,165,060

DEFERRED INFLOWS OF RESOURCES
Related to service concession arrangement - 16,670 16,670 - Gain on refunding of debt - 282,240 282,240 -
Related to leases 501,444 905,236 1,406,680 -
Related to OPEB 105,598 23,167 128,765 -
Related to pensions 15,238,021 1,250,755 16,488,776 2,775,119 Total deferred inflows of resources 15,845,063 2,478,068 18,323,131 2,775,119

NET POSITION
Net investment in capital assets 177,369,996 65,475,770 242,845,766 3,528,304 Restricted:

Community development 11,995,613 - 11,995,613 -
Park development 104,975 - 104,975 -
Parking improvements 140,560 - 140,560 -
Public works and transportation 14,316,747 - 14,316,747 - Special assessment project 463,096 - 463,096 -
Law enforcement 372,481 - 372,481 -
Capital projects and improvements 17,131,133 - 17,131,133 - Housing services - - - 1,980,527
Debt service - 1,794,447 1,794,447 -
Total restricted 44,524,605 1,794,447 46,319,052 1,980,527 Unrestricted (deficit) 1,380,440 41,013,126 42,393,566 6,775,647 Total net position $ 223,275,041 $ 108,283,343 $ 331,558,384 $ 12,284,478 Primary Government
City of Madera
Statement of Net Position (Continued)
June 30, 2022
See accompanying Notes to the Basic Financial Statements. 25 Operating Capital
Charges for Grants and Grants and
Functions/Programs Expenses Services Contributions Contributions Total Primary government:

Governmental activities:

General government $ 323,683 9,503,665 $ 627,899 $ - $ 951,582 $ Public protection 21,670,917 1,009,384 573,893 - 1,583,277 Social services 1,061,114 - - - -
Public ways and facilities 5,320,754 2,244,749 6,834,270 2,400,126 11,479,145 Community development 3,100,959 5,136,917 1,741,752 - 4,842,711 Culture and recreation 3,158,176 635,802 2,500 - 638,302 Interest on long-term debt 671,356 - - - -
Total governmental activities 46,522,899 7,314,577 9,780,314 2,400,126 19,495,017 Business-type activities:

Water 13,468,682 7,317,498 - 259,298 13,727,980
Sewer 10,768,013 8,737,728 - 153,370 10,921,383
Solid waste 6,146,265 6,079,389 - 16,662 6,096,051
Drainage operations 929,265 893,568 - 616,807 1,510,375 Local transit 2,816,974 3,104,405 - 25,903 2,842,877
Golf course 85,044 74,712 - - 74,712
Airport 883,402 351,506 - 91,042 442,548
Total business-type activities 27,203,607 34,452,844 - 1,163,082 35,615,926 Total primary government $ 41,767,421 73,726,506 $ 9,780,314 $ 3,563,208 $ 55,110,943 $ Component unit:

Housing Authority of the City of Madera 14,235,207 $ 10,764,583 $ 628,797 $ 826,268 $ 12,219,648 $ Total component unit $ 10,764,583 14,235,207 $ 628,797 $ 826,268 $ 12,219,648 $

City of Madera
Statement of Activities and Changes in Net Position
For the Year Ended June 30, 2022
Program Revenues
See accompanying Notes to the Basic Financial Statements. 26 Component Unit
Housing
Authority of the
Governmental Business-type City of Madera
Functions/Programs Activities Activities Total September 30, 2021 Primary government:

Governmental activities:

General government $ - (8,552,083) $ (8,552,083) $ - $
Public protection (20,087,640) - (20,087,640) -
Social services (1,061,114) - (1,061,114) -
Public ways and facilities 6,158,391 - 6,158,391 -
Community development - (294,206) (294,206) -
Culture and recreation (2,519,874) - (2,519,874) -
Interest on long-term debt (671,356) - (671,356) -
Total governmental activities (27,027,882) - (27,027,882) - Business-type activities:

Water 6,410,482 - 6,410,482 -
Sewer 2,183,655 - 2,183,655 -
Solid waste - (50,214) (50,214) -
Drainage operations - 581,110 581,110 -
Local transit (261,528) - (261,528) -
Golf course - (10,332) (10,332) -
Airport - (440,854) (440,854) -
Total business-type activities - 8,412,319 8,412,319 -
Total primary government 8,412,319 (27,027,882) (18,615,563) - Component unit:

Housing Authority of the City of Madera - - - (2,015,559) Total component unit - - - (2,015,559)
General Revenues and Transfers:

General revenues:

Taxes:

Property taxes 12,134,288 247,624 12,381,912 -
Sales and use taxes 19,440,017 - 19,440,017 -
Franchise taxes 763,276 - 763,276 -
Other taxes 2,462,689 - 2,462,689 -
Total taxes 34,800,270 247,624 35,047,894 -
Investment income (loss) (1,475,300) (913,654) (2,388,954) 224,234 Miscellaneous revenue 934,376 680,464 1,614,840 393,037 Transfers (521,130) 521,130 - -
Total general revenues and transfers (506,696) 34,780,476 34,273,780 617,271 Change in net position 7,905,623 7,752,594 15,658,217 (1,398,288) Net Position:

Beginning of year 100,377,720 215,522,447 315,900,167 13,682,766 End of year $ 108,283,343 223,275,041 $ 331,558,384 $ 12,284,478 $ For the Year Ended June 30, 2022
Statement of Activities and Changes in Net Position (Continued) City of Madera
Net (Expense) Revenue
and Changes in Net Position
See accompanying Notes to the Basic Financial Statements. 27 This page intentionally left blank.
28 FUND FINANCIAL STATEMENTS
29 This page intentionally left blank.
30 Governmental Funds Financial Statements
General Fund - This fund accounts for all revenues and expenditures used to finance the traditional services associated with a municipal government which are not accounted for in the other funds. In Madera, these services include general government, public protection, social services, public ways and facilities, community development, and culture and recreation.

General Development Impact Fee Fund - This fund accounts for and reports the proceeds of the AB1600 development impact fee monies that are restricted or committed to expenditures for the intended purposes.

Solar Energy Lease Capital Projects Fund - This fund accounts for the construction of the Solar Energy Lease Purchase projects. These projects are funded by the Solar Energy Lease Purchase debt obligations. 31 General
Development Solar Energy Lease
General Impact Capital Projects
Fund Fee Fund Fund
ASSETS
Cash and investments $ 53,745,766 $ 19,973,093 $ -
Restricted cash and investments - - 2,517,025
Accounts receivable, net 625,912 6,754 -
Intergovernmental receivable 4,878,014 33 -
Lease receivable 459,217 - -
Notes receivable - - -
Prepaid items 64,366 - -
Inventories 72,904 - -
Due from other funds 4,293,111 - -
Advances to other funds 36,720 - -
Land held for resale - - -
Total assets $ 64,176,010 $ 19,979,880 $ 2,517,025

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES, AND FUND BALANCES
Liabilities:

Accounts payable $ 2,254,948 $ 2,356,486 $ -
Accrued payroll 261,467 - -
Due to other funds - - 2,381,487
Due to Fiduciary Funds 48,919 - -
Deposits payable - 627,799 -
Unearned revenues 22,584,527 - -
Total liabilities 25,149,861 2,984,285 2,381,487

Deferred inflows of resources:

Unavailable revenue - - -
Related to leases 450,003 - -
Total deferred inflows of resources 450,003 - -

Fund Balances:

Nonspendable 149,510 - -
Restricted - 16,995,595 135,538
Committed 10,903,504 - -
Assigned 16,614,848 - -
Unassigned (deficit) 10,908,284 - -
Total fund balances 38,576,146 16,995,595 135,538
Total liabilities, deferred inflows of
resources, and fund balances $ 64,176,010 $ 19,979,880 $ 2,517,025 Major Funds
City of Madera
Balance Sheet
Governmental Funds
June 30, 2022
See accompanying Notes to the Basic Financial Statements. 32 Non-major Total
Governmental Governmental
Funds Funds
ASSETS
Cash and investments $ 18,243,562 $ 91,962,421
Restricted cash and investments - 2,517,025
Accounts receivable, net 37,763 670,429
Intergovernmental receivable 5,607,966 10,486,013
Lease receivable 51,528 510,745
Notes receivable 8,003,577 8,003,577
Prepaid items 6,383 70,749
Inventories - 72,904
Due from other funds - 4,293,111
Advances to other funds - 36,720
Land held for resale 670,000 670,000
Total assets $ 32,620,779 $ 119,293,694

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES, AND FUND BALANCES
Liabilities:

Accounts payable $ 3,432,141 $ 8,043,575
Accrued payroll 6,112 267,579
Due to other funds 1,104,863 3,486,350
Due to Fiduciary Funds - 48,919
Deposits payable 74 627,873
Unearned revenues 113,851 22,698,378
Total liabilities 4,657,041 35,172,674
Deferred inflows of resources:

Unavailable revenue 2,467,522 2,467,522
Related to leases 51,441 501,444
Total deferred inflows of resources 2,518,963 2,968,966 Fund Balances:

Nonspendable - 149,510
Restricted 26,745,398 43,876,531
Committed - 10,903,504
Assigned - 16,614,848
Unassigned (deficit) (1,300,623) 9,607,661
Total fund balances 25,444,775 81,152,054
Total liabilities, deferred inflows of
resources, and fund balances $ 32,620,779 $ 119,293,694 City of Madera
Balance Sheet (Continued)
Governmental Funds
June 30, 2022
See accompanying Notes to the Basic Financial Statements. 33 This page intentionally left blank.
34 Total Fund Balances - Total Governmental Funds $ 81,152,054 Unavailable revenues reported on the Governmental Fund Financial Statements resulting from activities in which revenues were earned but were not available are reclassified as revenues in the Government-Wide Financial Statements. 2,467,522 Capital Assets used in the governmental activities were not financial resources and therefore were not reported in the Governmental Funds Balance Sheet.

Government-Wide Statement of Net Position 198,074,866
Less: capital assets reported in Internal Service Funds (4,043,317) Total capital assets 194,031,549
Long-term liabilities are not due and payable in the current period and therefore were not reported in the Governmental Funds Balance Sheet.

Amount reported in Government-Wide Statement of Net Position Compensated absences - due within one year (1,097,609)
Compensated absences - due in more than one year (758,468) Long-term debt - due within one year (1,069,400)
Long-term debt - due in more than one year (22,152,495) Less: amount reported in Internal Service Funds:

Compensated absences - due within one year 111,808
Compensated absences - due in more than one year 95,915 Total long-term liabilities (24,870,249)
Interest payable on long-term debt did not require current financial resources. Therefore, interest payable was not reported as a liability in the governmental funds. (112,692) Aggregate net pension liability and total OPEB liability used in the governmental activities were not financial resources and therefore were not reported in the Governmental Funds Balance Sheet.

Net pension liability (27,552,092)
Total OPEB liability (3,461,018)
Less: amount reported in Internal Service Funds:

Net pension liability 1,717,456
Total OPEB liability 317,849
Total pension and OPEB (28,977,805)
Deferred outflows of resources related to OPEB and pensions are not available for current period and,therefore, are deferred in the governmental funds or not recorded in the governmental funds.

Amount reported in Government-Wide Statement of Net Position Deferred outflows of resources related to OPEB 653,723
Deferred outflows of resources related to pensions 7,799,780 Less: amount reported in Internal Service Funds:

Deferred outflows of resources related to OPEB (60,035) Deferred outflows of resources related to pensions (414,292) Total deferred outflows of resources 7,979,176
Deferred inflows of resources related to OPEB and pensions are not available for current period and, therefore, are deferred in the governmental funds or not recorded in the governmental funds.

Amount reported in Government-Wide Statement of Net Position Deferred inflows of resources related to OPEB (105,598) Deferred inflows of resources related to pensions (15,238,021) Less: amount reported in Internal Service Funds:

Deferred inflows of resources related to OPEB 9,698
Deferred inflows of resources related to pensions 464,000 Total deferred inflows of resources (14,869,921)
Internal service funds are used by management to charge the cost of fleet management, risk management, information technology, and building maintenance to individual funds. The assets and liabilities of the internal service funds are included in the governmental activities in the statement of net position. 6,475,407 Net Position of Governmental Activities $ 223,275,041
Amounts reported for Governmental Activities in the Statement of Net Position were different because:

City of Madera
Reconciliation of the Governmental Funds Balance Sheet
to the Government-Wide Statement of Net Position
June 30, 2022
See accompanying Notes to the Basic Financial Statements. 35 General
Development Solar Energy Lease
General Impact Capital Projects
Fund Fee Fund Fund
REVENUES:

Property taxes 4,476,818 $ - $ - $
Sales and use taxes 19,440,017 - -
Other taxes 2,222,746 - -
Investment income (loss) (915,303) (394,065) -
Franchise fees 763,276 - -
Licenses and permits 1,174,652 - -
Fines and forfeitures 417,737 - -
Intergovernmental 9,547,030 - -
Charges for services 2,060,911 2,856,821 -
Miscellaneous 830,085 - 325,773
Total revenues 2,462,756 40,017,969 325,773

EXPENDITURES:

Current:

General government 4,186,179 - -
Public protection 20,165,946 - -
Social services 45,991 - -
Public ways and facilities 1,804,956 485,412 -
Community development 4,146,006 - -
Culture and recreation 3,231,207 5,943 -
Capital outlay 1,210,552 539,521 4,190,040
Debt service:

Principal - 246,200 788,000
Interest and fiscal charges 181,739 - 527,353
Total expenditures 1,030,876 35,218,776 5,505,393

REVENUES OVER (UNDER) EXPENDITURES 4,799,193 1,431,880 (5,179,620) OTHER FINANCING SOURCES (USES):

Proceeds from sale of property 400 - -
Transfers in 3,350,930 - -
Transfers out (298,151) (140,020) -
Total other financing sources (uses) 3,053,179 (140,020) - NET CHANGE IN FUND BALANCES 7,852,372 1,291,860 (5,179,620) FUND BALANCES:

Beginning of year 30,723,774 15,703,735 5,315,158
End of year $ 38,576,146 $ 16,995,595 $ 135,538
Major Funds
For the Year Ended June 30, 2022
Governmental Funds
Statement of Revenues, Expenditures, and Changes in Fund Balances City of Madera
See accompanying Notes to the Basic Financial Statements. 36 Non-major Total
Governmental Governmental
Funds Funds
REVENUES:

Property taxes $ 494,872 $ 4,971,690
Sales and use taxes 19,440,017 -
Other taxes 421,754 2,644,500
Investment income (loss) 620,139 (689,229)
Franchise fees - 763,276
Licenses and permits - 1,174,652
Fines and forfeitures 18,295 436,032
Intergovernmental 8,429,505 17,976,535
Charges for services 77,609 4,995,341
Miscellaneous 56,591 1,212,449
Total revenues 10,118,765 52,925,263
EXPENDITURES:

Current:

General government 115,743 4,301,922
Public protection 217,717 20,383,663
Social services - 45,991
Public ways and facilities 3,781,729 6,072,097
Community development 402,224 4,548,230
Culture and recreation - 3,237,150
Capital outlay 1,015,873 6,955,986
Debt service:

Principal - 1,034,200
Interest and fiscal charges - 709,092
Total expenditures 5,533,286 47,288,331

REVENUES OVER (UNDER) EXPENDITURES 4,585,479 5,636,932
OTHER FINANCING SOURCES (USES):

Proceeds from sale of property - 400
Transfers in - 3,350,930
Transfers out (2,358,101) (2,796,272)
Total other financing sources (uses) (2,358,101) 555,058 NET CHANGE IN FUND BALANCES 2,227,378 6,191,990
FUND BALANCES:

Beginning of year 23,217,397 74,960,064
End of year $ 25,444,775 $ 81,152,054
City of Madera
Statement of Revenues, Expenditures, and Changes in Fund Balances (Continued) Governmental Funds
For the Year Ended June 30, 2022
See accompanying Notes to the Basic Financial Statements. 37 Total Fund Balances - Total Governmental Funds $ 6,191,990 Governmental funds reported capital outlay as expenditures. However, in the Government-Wide Statement of Activities and Changes in Net Position the cost of those assets was allocated over their estimated useful lives as depreciation expenses. This is the amount of capital assets recorded in the current period (net of $1,302,798 added in internal service funds). 6,955,986
In the Government-Wide Statement of Activities, donated assets are reported as a capital contribution. 1,189,535 Depreciation expense on capital assets was reported in the Government-Wide Statement of Activities and Changes in Net Position, but they did not require the use of current financial resources. Therefore, depreciation expense, net of internal service funds of $666,871, was not reported as expenditures in the Governmental Funds. (7,680,834) The net effect of various miscellaneous transactions involving capital assets (i.e. sales, trade-ins, and donations) decreased net position. (257)
Repayment of long-term liabilities was an expenditures in governmental funds, but the repayment reduced long-term liabilities in the Government-Wide Statement of Net Position.

Principal payment of long-term debt 1,034,200
Amortization of bond premium 33,155
Interest expense on long-term debt was reported in the Government-Wide Statement of Activities, but it did not require the use of current financial resources. This amount represented the changes in accrued interest from prior year. 4,581 Compensated absences expenses reported in the Government-Wide Statement of Activities do not require the use of current financial resources and, therefore, are not reported as expenditures in the governmental funds. (net of $19,228 deducted in internal service funds). (35,863)
Revenues in the Government-Wide Statement of Activities that do not provide current financial resources and are not reported as revenue in the governmental funds. (360,434) Certain pension expenses reported in the Government-Wide Statement of Activities do not require the use of current financial resources and therefore, are not reported as expenditures in governmental funds.

Changes in pension related deferred outflows of resources (518,945) Changes in net pension liabilities 14,152,529
Changes in pension related deferred inflows of resources (14,609,873) Certain OPEB expenses reported in the Government-Wide Statement of Activities do not require the use of current financial resources and therefore, are not reported as expenditures in governmental funds.

Changes in OPEB related deferred outflows of resources 24,819 Changes in total OPEB liabilities 177,039
Changes in OPEB related deferred inflows of resources 41,864 The internal service funds are used by management to charge the costs of fleet maintenance, facilities maintenance, and technology to individual funds. The net revenue of certain activities of internal service funds is reported with governmental activities. 1,153,102
Change in Net Position of Governmental Activities $ 7,752,594 Amounts reported for Governmental Activities in the Statement of Net Position were different because:

City of Madera
Reconciliation of the Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances to the Government-Wide Statement of Activities and Changes in Net Position For the Year Ended June 30, 2022
See accompanying Notes to the Basic Financial Statements. 38 Proprietary Funds Financial Statements
Water Fund - This fund is used to account for the activities of the City's water pumping, treatment and distribution operations.

Sewer Fund - This fund is used to account for the activities of the City's sewer collection and treatment operations.

Solid Waste Fund - This fund is used to account for the activities of the City's solid waste operations.

Drainage Operations Fund - This fund is used to account for the activities of the City's drainage operations.

Internal Service Funds - These funds are used to provide goods and services by one department or agency to other departments or agencies of the City on a cost reimbursement basis. 39 Drainage
Water Sewer Solid Waste Operations
Fund Fund Fund Fund
ASSETS
Current assets:

Cash and investments 34,412,125 $ 11,332,111 $ 187,834 $ 1,035,188 $ Accounts receivable, net 1,000,055 2,125,684 843,482 76,027 Intergovernmental receivable - 615 - -
Lease receivable - due within one year - - - -
Prepaid items 28,993 6,312 38 9,136
Total current assets 36,566,802 12,339,093 1,031,354 1,120,351 Noncurrent assets:

Restricted cash and investments - 1,794,447 - -
Lease receivable - due in more than one year - - - -
Capital assets:

Non-depreciable 666,510 3,026,540 - 4,039,808
Depreciable, net 22,455,921 37,911,245 - 14,375,306
Total capital assets 23,122,431 40,937,785 - 18,415,114 Total noncurrent assets 23,122,431 42,732,232 - 18,415,114 Total assets 59,689,233 55,071,325 1,031,354 19,535,465

DEFERRED OUTFLOW OF RESOURCES
Related to OPEB 73,377 50,030 13,341 3,335
Related to pensions 537,557 359,115 263,125 109,654
Total deferred outflow of resources 409,145 610,934 276,466 112,989

LIABILITIES
Current liabilities:

Accounts payable 1,602,915 1,031,724 18,401 22,292
Accrued payroll 53,067 49,974 17,690 10,293
Due to other funds - - - -
Interest payable 88,072 328,455 - -
Deposits payable - 1,572,057 - -
Unearned revenue 91,595 3,432 89,633 200
Compensated absences - due within one year 117,468 111,555 34,609 22,642 Long-term debt - due within one year 1,589,000 520,546 - - Total current liabilities 4,039,807 3,120,053 160,333 55,427 Noncurrent liabilities:

Advances from other funds - - - -
Aggregate net pension liability 1,531,468 2,134,905 996,877 445,777 Total OPEB liability 264,874 388,482 70,633 17,658
Compensated absences - due in more than one year 94,484 - 26,994 10,160 Long term debt - due in more than one year 8,859,348 26,176,000 - - Total noncurrent liabilities 11,477,219 27,972,342 1,094,504 473,595 Total liabilities 15,517,026 31,092,395 1,254,837 529,022

DEFERRED INFLOWS OF RESOURCES
Related to service concession arrangement - - - -
Gain on refunding of debt 18,933 263,307 - -
Related to leases - - - -
Related to OPEB 11,853 8,081 2,155 539
Related to pensions 439,252 449,856 143,837 83,324
Total deferred inflows of resources 721,244 470,038 145,992 83,863

NET POSITION
Net investment in capital assets 13,723,604 12,909,478 - 18,415,114 Restricted 1,794,447 - - -
Unrestricted (deficit) 30,589,499 8,962,906 (93,009) 620,455 Total net position $ 44,313,103 $ 23,666,831 $ (93,009) $ 19,035,569 Major Funds
City of Madera
Statement of Net Position
Proprietary Funds
June 30, 2022
See accompanying Notes to the Basic Financial Statements. 40 Governmental
Activities
Non-major Internal
Funds Total Service Funds
ASSETS
Current assets:

Cash and investments 1,760,284 $ $ 48,727,542 $ 4,855,649 Accounts receivable, net 4,085,110 39,862 5,977
Intergovernmental receivable 584,566 583,951 -
Lease receivable - due within one year 52,768 52,768 -
Prepaid items 9,717 54,196 129,327
Total current assets 2,446,582 53,504,182 4,990,953
Noncurrent assets:

Restricted cash and investments - 1,794,447 -
Lease receivable - due in more than one year 858,946 858,946 Capital assets:

Non-depreciable 3,755,058 11,487,916 215,942
Depreciable, net 17,177,597 91,920,069 3,827,375
Total capital assets 20,932,655 103,407,985 4,043,317
Total noncurrent assets 21,791,601 106,061,378 4,043,317 Total assets 24,238,183 159,565,560 9,034,270

DEFERRED OUTFLOW OF RESOURCES
Related to OPEB 3,335 143,418 60,035
Related to pensions 78,755 1,348,206 414,292
Total deferred outflow of resources 1,491,624 82,090 474,327

LIABILITIES
Current liabilities:

Accounts payable 174,392 2,849,724 270,802
Accrued payroll 18,716 149,740 45,662
Due to other funds 806,761 806,761 -
Interest payable 3,624 420,151 -
Deposits payable 1,586,222 14,165 -
Unearned revenue - 184,860 -
Compensated absences - due within one year 311,861 25,587 111,808 Long-term debt - due within one year 2,452,827 343,281 - Total current liabilities 1,386,526 8,762,146 428,272
Noncurrent liabilities:

Advances from other funds 36,720 36,720 -
Aggregate net pension liability 5,389,070 280,043 1,717,456 Total OPEB liability 759,305 17,658 317,849
Compensated absences - due in more than one year 19,746 95,915 151,384 Long term debt - due in more than one year 161,800 35,197,148 - Total noncurrent liabilities 515,967 41,533,627 2,131,220 Total liabilities 50,295,773 1,902,493 2,559,492

DEFERRED INFLOWS OF RESOURCES
Related to service concession arrangement 16,670 16,670 - Gain on refunding of debt - 282,240 -
Related to leases 905,236 905,236 -
Related to OPEB 539 23,167 9,698
Related to pensions 134,486 1,250,755 464,000
Total deferred inflows of resources 2,478,068 1,056,931 473,698

NET POSITION
Net investment in capital assets 65,475,770 20,427,574 4,043,317 Restricted 1,794,447 - -
Unrestricted (deficit) 41,013,126 933,275 2,432,090
Total net position $ 21,360,849 $ 108,283,343 $ 6,475,407 City of Madera
Statement of Net Position (Continued)
Proprietary Funds
June 30, 2022
See accompanying Notes to the Basic Financial Statements. 41 Drainage
Water Sewer Solid Waste Operations
Fund Fund Fund Fund
OPERATING REVENUES:

Charges for services 13,468,682 $ 10,768,013 $ 6,079,389 $ 893,568 $ Miscellaneous revenue 180,535 278,217 27,986 -
Total operating revenues 11,046,230 13,649,217 6,107,375 893,568 OPERATING EXPENSES:

Salaries and benefits 1,450,136 1,367,884 488,034 259,250 General and administrative 2,377,707 2,356,572 5,590,837 272,357 Supplies and miscellaneous 464,086 376,574 58,083 27,036 Parts and supplies - 148,084 - -
Utilities 1,859,246 1,095,320 9,311 26,077
Depreciation 896,970 2,449,844 - 344,545
Total operating expenses 7,794,278 7,048,145 6,146,265 929,265 OPERATING INCOME (LOSS) 3,251,952 6,601,072 (38,890) (35,697) NONOPERATING REVENUES (EXPENSES):

Investment income (loss) (649,102) (195,583) (32,058) (19,232) Property taxes - 95,971 - -
Capital grants - - 16,662 -
Interest expense (269,353) (943,450) - -
Total nonoperating revenues (expenses) (918,455) (1,043,062) (15,396) (19,232)

INCOME (LOSS) BEFORE CAPITAL
CONTRIBUTIONS AND TRANSFERS 5,682,617 2,208,890 (54,286) (54,929)

CAPITAL CONTRIBUTIONS AND TRANSFERS
Capital contributions 259,298 153,370 - 616,807
Transfers in - - - -
Transfers out (102,468) (45,865) (609,453) (53,408)
Total capital contributions and transfers 156,830 107,505 (609,453) 563,399 Changes in net position 5,839,447 2,316,395 (663,739) 508,470 NET POSITION:

Beginning of year 38,473,656 21,350,436 570,730 18,527,099 End of year $ 44,313,103 $ 23,666,831 $ (93,009) $ 19,035,569 Major Funds
City of Madera
Statement of Revenues, Expenses, and Changes in Net Position Proprietary Funds
For the Year Ended June 30, 2022
See accompanying Notes to the Basic Financial Statements. 42 Governmental
Activities
Non-major Internal
Funds Total Service Funds
OPERATING REVENUES:

Charges for services $ 3,243,192 $ 34,452,844 $ 4,876,134 Miscellaneous revenue 193,726 680,464 225,375
Total operating revenues 3,436,918 35,133,308 5,101,509 OPERATING EXPENSES:

Salaries and benefits 477,015 4,042,319 1,558,739
General and administrative 2,436,776 13,034,249 943,477 Supplies and miscellaneous 384,291 1,310,070 149,891
Parts and supplies - 148,084 255,968
Utilities 29,136 3,019,090 339,933
Depreciation 722,548 4,413,907 666,871
Total operating expenses 4,049,766 25,967,719 3,914,879 OPERATING INCOME (LOSS) (612,848) 9,165,589 1,186,630
NONOPERATING REVENUES (EXPENSES):

Investment income (loss) (17,679) (913,654) -
Property taxes 151,653 247,624 -
Capital grants 116,945 133,607 -
Interest expense (23,085) (1,235,888) -
Total nonoperating revenues (expenses) 227,834 (1,768,311) -

INCOME (LOSS) BEFORE CAPITAL
CONTRIBUTIONS AND TRANSFERS (385,014) 7,397,278 1,186,630

CAPITAL CONTRIBUTIONS AND TRANSFERS
Capital contributions - 1,029,475 -
Transfers in 298,151 298,151 -
Transfers out (8,087) (819,281) (33,528)
Total capital contributions and transfers 290,064 508,345 (33,528) Changes in net position (94,950) 7,905,623 1,153,102
NET POSITION:

Beginning of year 21,455,799 100,377,720 5,322,305
End of year $ 21,360,849 $ 108,283,343 $ 6,475,407
For the Year Ended June 30, 2022
City of Madera
Statement of Revenues, Expenses, and Changes in Net Position (Continued) Proprietary Funds
See accompanying Notes to the Basic Financial Statements. 43 Drainage
Water Sewer Solid Waste Operations
Fund Fund Fund Fund
CASH FLOWS FROM OPERATING ACTIVITIES:

Cash received from customers 12 $ 10 ,657,784 $ 6 ,874,073 $ 893 ,044,294 $ ,018 Cash payments to suppliers for goods and services (4,421,574) (3,591,016) (7,370,322) (317,345) Cash payments to employees for services (1,917,330) (2,025,625) (603,958) (329,030) Other operating revenues and expenses 278 180,535 27 ,217 - ,986 Net cash provided by (used in) operating activities 5,535,649 6,499,415 (1,902,000) 246,643 CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES:

Property taxes 95 - - ,971 -
Due to other funds - - - -
Advances from other funds - - - -
Transfers from other funds - - - -
Transfers to other funds (102,468) (45,865) (609,453) (53,408) Net cash provided by (used in) noncapital financing activities (102,468) 50,106 (609,453) (53,408)

CASH FLOWS FROM CAPITAL AND
RELATED FINANCING ACTIVITIES:

Capital grants - - 16 - ,662
Acquisition of capital assets (385,833) (30,478) - -
Principal payment of long-term debt (503,148) (1,537,000) - - Interest paid on debt (275,484) (980,337) - -
Net cash provided by (used in) capital and related financing activities (1,164,465) (2,547,815) 16,662 - CASH FLOWS FROM INVESTING ACTIVITIES:

Interest from investments (649,102) (195,583) (32,058) (19,232) Net cash provided by investing activities (649,102) (195,583) (32,058) (19,232) Net change in cash and cash equivalents 4,583,380 2,842,357 (2,526,849) 174,003 CASH AND CASH EQUIVALENTS:

Beginning of year 10,284,201 29,828,745 2,714,683 861,185 End of year $ 13,126,558 34,412,125 $ 187,834 $ 1,035,188 $

RECONCILIATION OF CASH AND CASH
EQUIVALENTS TO STATEMENT OF NET POSITION:

Cash and investments $ 34,412,125 $ 11,332,111 $ 187,834 $ 1,035,188 Restricted cash and investments 1,794,447 - - -
Total cash and cash equivalents $ 13,126,558 34,412,125 $ 187,834 $ 1,035,188 $

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

Operating income (loss) $ 6,601,072 $ 3,251,952 $ (38,890) $ (35,697) Adjustments to reconcile operating (loss) to net
cash provided by (used in) operating activities:

Depreciation 2 896,970 - ,449,844 344 ,545
Changes in operating assets and liabilities, and
deferred outflows and inflows of resources:

Accounts receivable, net (826,400) 103,243 (35,095) (550) Intergovernmental receivable - (615) - - Lease receivable - - - - Prepaid items 5,530 269 - (9,136)
Deferred outflows - OPEB related (36,351) (13,004) (13,341) (3,335) Deferred outflows - pension related 235 228,110 70 ,406 35 ,338 ,591 Accounts payable 385 273,935 ,265 (1,712,091) 17,261
Accrued payroll 15 22,157 9 ,482 ,119 5,495
Deposits payable 8,701 - - -
Unearned revenue 6,801 3,432 - -
Compensated absences 39,695 (19,169) 12 17,727 ,185
Aggregate net pension liability (1,118,848) (1,154,633) (345,000) (174,571) Total OPEB liability 38 162,453 70 ,845 17 ,633 ,658
Deferred inflows - lease related - - - -
Deferred inflows - OPEB related 649 (3,123) 2,155 539
Deferred inflows - pension related 242 234,941 72 ,455 36 ,445 ,658 Total adjustments (101,657) 2,283,697 (1,863,110) 282,340 Net cash provided by (used in) operating activities $ 5 6,499,415 $ ,535,649 $ (1,902,000) $ 246,643 NONCASH CAPITAL AND RELATED FINANCING ACTIVITIES:

Contributed property, plant and equipment $ 259,298 $ 153,370 $ - $ 616,807 Total noncash capital and related financing activities $ 153,370 259,298 $ - $ 616,807 $ Major Funds
City of Madera
Statement of Cash Flows
Proprietary Funds
For the Year Ended June 30, 2022
See accompanying Notes to the Basic Financial Statements. 44 Governmental
Activities
Non-major Internal
Funds Total Service Funds
CASH FLOWS FROM OPERATING ACTIVITIES:

Cash received from customers $ 33 3,347,481 $ 4 ,816,650 $ ,975,599 Cash payments to suppliers for goods and services (2,700,680) (18,400,937) (1,707,133) Cash payments to employees for services (682,375) (5,558,318) (1,955,890) Other operating revenues and expenses 680 193,726 225 ,464 ,375 Net cash provided by (used in) operating activities 10,537,859 158,152 1,537,951 CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES:

Property taxes 247 151,653 - ,624
Due to other funds (222,622) (222,622) -
Advances from other funds (24,481) (24,481) -
Transfers from other funds 298 298,151 - ,151
Transfers to other funds (8,087) (819,281) (33,528)
Net cash provided by (used in) noncapital financing activities 194,614 (520,609) (33,528)

CASH FLOWS FROM CAPITAL AND
RELATED FINANCING ACTIVITIES:

Capital grants 133 116,945 - ,607
Acquisition of capital assets (83,613) (499,924) (1,302,798) Principal payment of long-term debt (332,139) (2,372,287) - Interest paid on debt (24,713) (1,280,534) -
Net cash provided by (used in) capital and related financing activities (323,520) (4,019,138) (1,302,798) CASH FLOWS FROM INVESTING ACTIVITIES:

Interest from investments (17,679) (913,654) -
Net cash provided by investing activities (17,679) (913,654) - Net change in cash and cash equivalents 5,084,458 11,567 201,625 CASH AND CASH EQUIVALENTS:

Beginning of year 1,748,717 4,654,024 45,437,531
End of year $ 1,760,284 $ 4,855,649 50,521,989 $

RECONCILIATION OF CASH AND CASH
EQUIVALENTS TO STATEMENT OF NET POSITION:

Cash and investments $ 1,760,284 $ 48,727,542 $ 4,855,649 Restricted cash and investments 1,794,447 - -
Total cash and cash equivalents $ 1,760,284 $ 50,521,989 $ 4,855,649

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

Operating income (loss) $ (612,848) $ 9,165,589 $ 1,186,630 Adjustments to reconcile operating (loss) to net
cash provided by (used in) operating activities:

Depreciation 4 722,548 666 ,413,907 ,871
Changes in operating assets and liabilities, and
deferred outflows and inflows of resources:

Accounts receivable, net 694,728 (64,074) 99,465
Intergovernmental receivable (583,951) (584,566) - Lease receivable 56 56,895 - ,895 Prepaid items (980) (4,317) (91,499)
Deferred outflows - OPEB related (3,335) (69,366) (60,035) Deferred outflows - pension related 651 81,876 243 ,321 ,353 Accounts payable 150,503 (885,127) 73,635
Accrued payroll 5,396 15 57,649 ,729
Deposits payable (10) 8,691 -
Unearned revenue 10 - - ,233
Compensated absences 9,770 19 60,208 ,228
Aggregate net pension liability (401,592) (3,194,644) (1,193,614) Total OPEB liability 307 17,658 317 ,247 ,849
Deferred inflows - lease related (63,373) (63,373) -
Deferred inflows - OPEB related 759 539 9 ,698
Deferred inflows - pension related 670 84,328 250 ,827 ,641 Total adjustments 1,372,270 771,000 351,321
Net cash provided by (used in) operating activities $ 10 158,152 $ 1 ,537,859 $ ,537,951 NONCASH CAPITAL AND RELATED FINANCING ACTIVITIES:

Contributed property, plant and equipment $ 1,029,475 - $ $ - Total noncash capital and related financing activities $ 1,029,475 - $ - $ Statement of Cash Flows (Continued)
City of Madera
Proprietary Funds
For the Year Ended June 30, 2022
See accompanying Notes to the Basic Financial Statements. 45 This page intentionally left blank.
46 Fiduciary Funds Financial Statements
Custodial Funds - These funds are used to report fiduciary activities that are not required to be reported in pension (and other employee benefit) trust funds, investment trust funds, or private purpose trust funds. This includes the Madera General Deposit Custodial Fund and Community Facilities Districts Custodial Fund.

RDA Successor Agency Private Purpose Trust Fund - This fund is used to account for monies received from the Madera County Auditor Controller for the repayment of the enforceable obligations of the former Madera Community Development Agency. These funds are restricted for the sole purpose of payment of items on an approved Recognized Payment Obligation Schedule (ROPS).
47 This page intentionally left blank.
48 RDA
Successor Agency
Custodial Private Purpose
Funds Trust Fund
ASSETS
Cash and investments $ 2,088,848 $ 5,799,797
Accounts receivable, net (1,893) (2,244)
Prepaid items 975 3,736
Restricted cash and investments with fiscal agent 47,031 - Land held for resale - 278,207
Due from City - 48,919
Capital asset, not being depreciated - 16,701
Capital asset, being depreciated, net - 1,528,486
Total assets 2,134,961 7,673,602

LIABILITIES
Accounts payable 9,369 342
Interest payable - 477,740
Long-term debt - due within one year - 1,440,000
Long-term debt - due in more than one year 33,803,971 - Total liabilities 9,369 35,722,053

NET POSITION (DEFICIT)
Restricted for:

Individuals, organizations, and other governments 2,125,592 - Held in trust for dissolution of RDA (28,048,451) -
Total net position (deficit) $ 2,125,592 $ (28,048,451) City of Madera
Statement of Fiduciary Net Position
Fiduciary Funds
June 30, 2022
See accompanying Notes to the Basic Financial Statements. 49 RDA
Successor Agency
Custodial Private Purpose
Funds Trust Fund
ADDITIONS:

Special assessments for other governments $ 178,787 $ - Investment income (48,042) 13,337
RDA property tax trust fund distribution - 2,871,594
Other payments received - 1,200
Total additions 1,916,253 2,886,131
DEDUCTIONS:

Administration 7,772 -
Project payments - 19,058
Payments on conduit bonds - principal 84,046 -
Payments on conduit bonds - interest 84,114 -
Depreciation - 34,738
Interest expense - 1,213,650
Total deductions 175,932 1,267,446
Change in net position 1,740,321 1,618,685
NET POSITION (DEFICIT):

Beginning of year 385,271 (29,667,136)
End of year $ 2,125,592 $ (28,048,451)
City of Madera
Statement of Changes in Fiduciary Net Position
Fiduciary Funds
For the Year Ended June 30, 2022
See accompanying Notes to the Basic Financial Statements. 50 51

NOTES TO THE BASIC FINANCIAL STATEMENTS
52 This page intentionally left blank.

City of Madera
Index of Notes to the Basic Financial Statements
For the Year Ended June 30, 2022
53 Note 1 – Summary of Significant Accounting Policies ............................................................................................. 57 A. Financial Reporting Entity ........................................................................................................................ 57 B. Basis of Presentation, Accounting and Measurement Focus ..................................................................... 58 C. Deferred Outflows and Inflows of Resources ........................................................................................... 62 D. Cash, Cash Equivalents and Investments .................................................................................................. 62 E. Restricted Assets ....................................................................................................................................... 63 F. Receivables ................................................................................................................................................ 64 G. Interfund Transactions ............................................................................................................................... 64 H. Inventory ................................................................................................................................................... 64 I. Prepaid Items ............................................................................................................................................. 64 J. Leases ........................................................................................................................................................ 64 K. Land Held for Resale ................................................................................................................................. 65 L. Capital Assets ............................................................................................................................................ 65 M. Long-Term Debt ........................................................................................................................................ 66 N. Compensated Absences ............................................................................................................................. 66 O. Pension Plans ............................................................................................................................................. 67 P. Other Postemployment Benefits (OPEB) .................................................................................................. 67 Q. Fund Balances ........................................................................................................................................... 68 R. Net Position ............................................................................................................................................... 68 S. Property Taxes ........................................................................................................................................... 69 T. Use of Accounting Estimates .................................................................................................................... 69 U. Implementation of New GASB Pronouncements for the Year Ended June 30, 2022 ............................... 69 V. Upcoming Government Accounting Standards Implementations ............................................................. 71 Note 2 – Cash and Investments – City ....................................................................................................................... 72 A. Summary ................................................................................................................................................... 72 B. Demand Deposits ....................................................................................................................................... 73 C. Investments Authorized by the California Government
Code and the City’s Investment Policy ............................................................................................... 73 D. Investments Authorized by Debt Agreements ........................................................................................... 74 E. Fair Value Measurement ........................................................................................................................... 74 F. Risk Disclosure .......................................................................................................................................... 75 G. Investment in State Investment Pool ......................................................................................................... 77 Note 3 – Cash and Investments – Component Unit.................................................................................................. 77 A. Summary ................................................................................................................................................... 77 B. Demand Deposits ....................................................................................................................................... 78 C. Investments Authorized by the California Government
Code and the Housing Authority’s Investment Policy ........................................................................ 78 D. Risk Disclosure .......................................................................................................................................... 78 E. Investment in State Investment Pool ......................................................................................................... 80 Note 4 – Notes Receivables ......................................................................................................................................... 81 A. Governmental Activities ............................................................................................................................ 81 B. Component Unit ........................................................................................................................................ 82 Note 5 – Lease Receivable........................................................................................................................................... 83 A. Governmental Activities ............................................................................................................................ 83 B. Business-Type Activities ........................................................................................................................... 84 City of Madera
Index of Notes to the Basic Financial Statements (Continued) For the Year Ended June 30, 2022
54 Note 6 – Interfund Receivables, Payables, and Transfers ....................................................................................... 85 A. Due To / From Other Funds ...................................................................................................................... 85 B. Transfers .................................................................................................................................................... 85 C. Long-Term Absences ................................................................................................................................ 85 Note 7 – Due to Fiduciary Funds ............................................................................................................................... 86 Note 8 – Capital Assets ............................................................................................................................................... 86 A. Governmental Activities ............................................................................................................................ 86 B. Business-Type Activities ........................................................................................................................... 87 C. Fiduciary Fund Financial Statements ........................................................................................................ 88 D. Component Unit ........................................................................................................................................ 88 Note 9 – Long-Term Liabilities .................................................................................................................................. 89 A. Governmental Activities ............................................................................................................................ 89 B. Business-Type Activities ........................................................................................................................... 91 C. Fiduciary Fund Financial Statements ........................................................................................................ 94 D. Component Unit ........................................................................................................................................ 95 Note 10 – Special Assessment Debt with No City Commitment ............................................................................. 96 Note 11 – Compensated Absences .............................................................................................................................. 97 A. Governmental Activities ............................................................................................................................ 97 B. Business-Type Activities ........................................................................................................................... 97 C. Component Unit ........................................................................................................................................ 98 Note 12 – Risk Management ....................................................................................................................................... 98 Note 13 – Pension Plans ............................................................................................................................................ 100 A. Summary ................................................................................................................................................. 100 B. City Miscellaneous Plan .......................................................................................................................... 101 C. City Safety Plan ....................................................................................................................................... 106 D. Component Unit Miscellaneous Plan ...................................................................................................... 111 Note 14 – Other Postemployment Benefits ............................................................................................................. 117 A. Summary ................................................................................................................................................. 117 B. General Information about OPEB ........................................................................................................... 117 C. Total OPEB Liability, OPEB Expense and Deferred Outflows/Inflows of Resources Related to OPEB ...................................................................................................... 118 Note 15 – Deferred Compensation Plan .................................................................................................................. 120 A. City .......................................................................................................................................................... 120 B. Component Unit ...................................................................................................................................... 120 City of Madera
Index of Notes to the Basic Financial Statements (Continued) For the Year Ended June 30, 2022
55 Note 16 – Service Concession Agreement ............................................................................................................... 121 Note 17 – Other Required Disclosures .................................................................................................................... 121 A. Deficit Fund Balances/Net Position ........................................................................................................ 121 B. Expenditures Exceeding Appropriations ................................................................................................. 121 Note 18 – Fund Balance Classification .................................................................................................................... 122 Note 19 – Net Investment in Capital Assets ............................................................................................................ 123 Note 20 – Commitments and Contingencies ........................................................................................................... 123 A. Litigation ................................................................................................................................................. 123 B. Contingent Liabilities .............................................................................................................................. 123 C. Federal and State Grants .......................................................................................................................... 123 D. Contractual Commitments ....................................................................................................................... 124 E. Encumbrances .......................................................................................................................................... 124 56 This page intentionally left blank.

City of Madera
Notes to the Basic Financial Statements
For the Year Ended June 30, 2022
57 Note 1 – Summary of Significant Accounting Policies
The basic financial statements of the City of Madera, California (City) have been prepared in conformity with Generally Accepted Accounting Principles of the United States of America (U.S. GAAP) as applied to governmental agencies.

The Governmental Accounting Standards Board (GASB) is the accepted standard setting body for establishing governmental accounting and financial reporting standards in the United States. The more significant of the City’s accounting policies are described below.

A. Financial Reporting Entity
The City of Madera, California (the “City”) was incorporated in 1907 under the general laws of the State of California. The City operates under a Council-Manager form of government and provides the following services:
public protection, health and social services, public ways and facilities, community development (planning, building and zoning), culture-recreation, public utilities (water, sewer, solid waste, and drainage operations), airport services, local transportation, golf course, and general administrative services.

Blended Component Units
The financial reporting entity consists of the primary government, the City, and its component units. Component units are legally separate entities for which the elected officials of the primary government are financially accountable. In addition, component units can be other organizations for which the primary government is accountable and their exclusion would cause the reporting entity’s financial statements to be misleading or incomplete.

Blended component units, although legally separate entities, are, in substance part of the government’s operation and so data from these units are combined with data of the primary government. Discretely presented component units, on the other hand, are reported in a separate column in the combined financial statements to emphasize that they are legally separate from the government.

Although the following are legally separate from the City, they have been “blended” as though they are part of the City because the component unit’s governing body is substantially the same as the City’s and there is a financial benefit or burden relationship between the City and the component unit; management of the City has operational responsibilities for the component units; and/or the component units provide services entirely, or almost entirely, to the City or otherwise exclusively, or almost exclusively, benefits the City, even though it does not provide services directly to it.

Madera Public Financing Authority (Financing Authority) The Madera Public Financing Authority (Financing Authority) was created in 1989. The Financing Authority is a joint exercise of joint powers. The City Council serves as directors of the Financing Authority. The purpose of the Financing Authority is to act as a financing/lending type of entity only. No separate annual financial statements are prepared for the Financing Authority. Since the City Council previously served as the government board for this component unit, the City’s component unit was considered to be a blended component unit. Blended component units, although legally separate entities, are in substance, part of the City’s operations and financial information was reported with the primary government.

City of Madera
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
58 Note 1 – Summary of Significant Accounting Policies (Continued) A. Financial Reporting Entity (Continued)
Discretely Presented Component Units
A discretely presented component unit is reported in a separate column in the government-wide financial statements to emphasize that it is legally separate from the City.

Housing Authority of the City of Madera (Housing Authority) The Housing Authority of the City of Madera (Housing Authority) is a governmental entity authorized in accordance with state law to engage in the development, acquisition, leasing, and administration of low-rent housing programs. The Housing Authority is governed by a Board of Commissioners, which is comprised of members of the City Council. Management of the Housing Authority is appointed and held accountable to the Governing Board. During the fiscal year ending June 30, 2021, the Housing Authority has elected to change its fiscal year end from June 30 to September 30 and to join a consortia with other Housing Authorities in California.

The first financial reporting period under the new year-end reporting date consisted of a 15-month accounting period from July 1, 2020 through September 30, 2021. The Housing Authority’s September 30 fiscal year-end audited financial statements are included in the City’s basic financial statements as a discretely presented component unit. Complete financial statements for the Housing Authority may be obtained from the administrative offices located at 205 North G St, Madera, CA 93637.

The Housing Authority and the City have different fiscal years, which can result in timing differences in transactions between the Housing Authority and the City as noted in the basic financial statements.

B. Basis of Presentation, Accounting and Measurement Focus The accounts of the City are organized on the basis of funds, each of which is considered a separate accounting entity. The operations of each fund are accounted for by providing a separate set of self-balancing accounts that comprise its assets, deferred outflows of resources, liabilities, deferred inflows of resources, fund equity, revenues and expenditures or expenses, as appropriate. Fund accounting segregates funds according to their intended purpose and is used to aid management in demonstrating compliance with finance-related legal and contractual provisions. The minimum number of funds is maintained in accordance with legal and managerial requirements.

Government-Wide Financial Statements
The City’s Government-Wide Financial Statements include a Statement of Net Position and a Statement of Activities and Changes in Net Position. These statements present summaries of governmental and business-type activities for the City accompanied by a total column. Fiduciary activities of the City are not included in these statements.

These financial statements are presented on an “economic resources” measurement focus and the accrual basis of accounting. Accordingly, all of the City’s assets and liabilities, including capital assets, as well as infrastructure assets, and long-term liabilities, are included in the accompanying Statement of Net Position. The Statement of Activities presents changes in Net Position. Under the accrual basis of accounting, revenues are recognized in the period in which they are earned while expenses are recognized in the period in which the liability is incurred. Under the accrual basis of accounting, revenues, expenses, gains, losses, assets, deferred outflows of resources, liabilities, and deferred inflows of resources resulting from exchange and exchange-like transactions are recognized when the exchange takes place.

City of Madera
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
59 Note 1 – Summary of Significant Accounting Policies (Continued) B. Basis of Presentation, Accounting and Measurement Focus (Continued) Government-Wide Financial Statements (Continued)
Revenues, expenses, gains, losses, assets, deferred outflows of resources, liabilities and deferred inflows of resources resulting from non-exchange transactions are recognized in accordance with the requirements of U.S.

GAAP. Program revenues include charges for services, special assessments, and payments made by parties outside of the reporting government's citizenry if that money is restricted to a particular program. Program revenues are netted with program expenses in the statement of activities to present the net cost of each program. Program revenues for the City are classified in three categories:
 Charges for services
 Operating grants and contributions
 Capital grants and contributions
Certain eliminations have been made in regards to interfund activities, payables and receivables. All internal balances in the Statement of Net Position have been eliminated except those representing balances between the governmental activities and the business-type activities, which are presented as internal balances and eliminated in the total primary government column. In the Statement of Activities and Changes in Net Position, internal service fund transactions have been eliminated; however, those transactions between governmental and business-type activities have not been eliminated. The following interfund activities have been eliminated:
 Due to/from other funds
 Advances to/from other funds
 Transfers in/out
Governmental Fund Financial Statements
Governmental Fund Financial Statements include a Balance Sheet and a Statement of Revenues, Expenditures, and Changes in Fund Balances. An accompanying schedule is presented to reconcile and explain the differences in Net Position as presented in these statements to the Net Position presented in the Government-Wide Financial Statements. The City has presented all major funds that met the applicable criteria.

All governmental funds are accounted for on a spending or "current financial resources" measurement focus and the modified accrual basis of accounting. Accordingly, only current assets and current liabilities are included on the Balance Sheet. The Statement of Revenues, Expenditures, and Changes in Fund Balances presents increases (revenues and other financing sources) and decreases (expenditures and other financing uses) in net current assets.

Under the modified accrual basis of accounting, revenues are recognized in the accounting period in which they become both measurable and available to finance expenditures of the current period. Measurable means that the amounts can be estimated, or otherwise determined. Available means that the amounts were collected during the reporting period or soon enough thereafter to be available to finance the expenditures accrued for the reporting period. The City uses an availability period of 60 days for all revenues except grants, which use a six-month availability period.

Sales taxes, property taxes, franchise taxes, gas taxes, motor vehicle in-lieu, transient occupancy taxes, grants and interest associated with the current fiscal period are all considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period to the extent normally collected within the availability period.

Other revenue items are considered to be measurable and available when cash is received by the government.

City of Madera
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
60 Note 1 – Summary of Significant Accounting Policies (Continued) B. Basis of Presentation, Accounting and Measurement Focus (Continued) Governmental Fund Financial Statements (Continued)
Revenue recognition is subject to the measurable and available criteria for the governmental funds in the fund financial statements. Exchange transactions are recognized as revenues in the period in which they are earned (i.e., the related goods or services are provided). Locally imposed derived tax revenues are recognized as revenues in the period in which the underlying exchange transaction upon which they are based takes place.

Imposed non-exchange transactions are recognized as revenues in the period for which they were imposed. If the period of use is not specified, they are recognized as revenues when an enforceable legal claim to the revenues arises or when they are received, whichever occurs first. Government-mandated and voluntary non-exchange transactions have been recognized as revenues when all applicable eligibility requirements have been met.

The Reconciliation of the Fund Financial Statements to the Government-Wide Financial Statements is provided to explain the differences created by the integrated approach of GASB Statement No. 34.

The City reports the following major governmental funds:

General Fund – This is the primary operating fund of the City. It accounts for all the general revenues of the City not specifically levied or collected for by other City funds and for expenditures related to the rendering of general services by the City.

General Development Impact Fee Fund – This fund accounts for and reports the proceeds of the AB1600 development impact fee monies that are restricted or committed to expenditures for the intended purposes.

Solar Energy Lease Capital Projects Fund – This fund accounts for the construction of the Solar Energy Lease Purchase projects. These projects are funded by the Solar Energy Lease Purchase debt obligations.

Discretely Presented Component Unit Financial Statements The activities of the Authority closely resemble those of ongoing businesses in which the purpose is to conserve and add to basic resources while meeting operating expenses from current revenues. The Authority provides services on a continuous basis and its activities are substantially financed by revenues derived from user charges and contributions from the member agencies. The Authority utilizes the accrual basis of accounting. Revenues are recognized when earned and expenses are recognized as they are incurred.

Proprietary Fund Financial Statements
Proprietary Fund Financial Statements include a Statement of Net Position, a Statement of Revenues, Expenses, and Changes in Fund Net Position, and a Statement of Cash Flows for each major Proprietary Fund.

A separate column representing internal service funds is also presented in these statements. However, internal service balances and activities have been combined with the governmental activities in the Government-Wide Financial Statements. The City’s internal service funds include funds which provide services directly to other City funds. These areas of service include fleet maintenance, facilities maintenance, and technology.

City of Madera
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
61 Note 1 – Summary of Significant Accounting Policies (Continued) B. Basis of Presentation, Accounting and Measurement Focus (Continued) Proprietary Fund Financial Statements (Continued)
Proprietary funds are accounted for using the "economic resources" measurement focus and the accrual basis of accounting. Accordingly, all assets and liabilities (whether current or noncurrent) are included on the Statement of Net Position. The Statement of Revenues, Expenses, and Changes in Fund Net Position presents increases (revenues) and decreases (expenses) in total Net Position. Under the accrual basis of accounting, revenues are recognized in the period in which they are earned while expenses are recognized in the period in which the liability is incurred. In these funds, receivables have been recorded as revenue and provisions have been made for uncollectible amounts.

Operating revenues in the proprietary funds are those revenues that are generated from the primary operations of the fund. All other revenues are reported as non-operating revenues. Operating expenses are those expenses that are essential to the primary operations of the fund. All other expenses are reported as non-operating expenses.

The City reports the following major proprietary funds:

Water Fund – This fund is used to account for the provision of water services to the residential, commercial and industrial segments of the City. All activities necessary to provide such services are accounted for in this fund, including, but not limited to, administration, operations, maintenance, financing and related debt service, and billing and collection.

Sewer Fund – This fund is used to account for the provision of sewer treatment to residential, commercial and industrial segments of the City. All activities necessary to provide such services are accounted for in this fund, including, but not limited to, administration, operations, maintenance, financing and related debt service, and billing and collection.

Solid Waste Fund – This fund is used to account for City’s activities related to solid waste removal and street cleaning activities.

Drainage Operations Fund – This fund is used to account for the City’s activities related to drainage operations.

Internal service fund balances and activities have been combined with governmental activities in the GovernmentWide Financial Statements, and are comprised of the following funds:

Fleet Maintenance Fund - This fund is used to account for the accumulation and allocation of costs associated with the maintenance of the City 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.

Fiduciary Fund Financial Statements
Fiduciary fund financial statements include a Statement of Net Position and a Statement of Changes in Fiduciary Net Position. The City’s fiduciary funds represent custodial funds and private purpose trust funds. Both custodial funds and the private purpose trust funds are accounted for on the full accrual basis of accounting.

City of Madera
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
62 Note 1 – Summary of Significant Accounting Policies (Continued) B. Basis of Presentation, Accounting and Measurement Focus (Continued) Fiduciary Fund Financial Statements (Continued)
Fiduciary fund types are accounted for according to the nature of the fund. Custodial funds are used to report fiduciary activities that are not required to be reported in pension (and other employee benefit) trust funds, investment trust funds, or private-purpose trust funds. Such funds include and General Deposits Fund. They are also used to account for various assessment districts for which the City acts as an agent for debt service activity, as the City is prohibited from levying additional taxes for these districts. Such funds include Community Facilities Districts.

The City’s private purpose trust fund is a fiduciary fund type used by the City to report assets, liabilities and activities of the Successor Agency to the Redevelopment Agency (Successor Agency) for the City of Madera. Its results of operations are presented on the Statement of Changes of Fiduciary Net Position.

Successor Agency of the Redevelopment Agency for the City of Madera The Redevelopment Obligation Retirement Fund was created to serve as a custodian for the assets and to wind down the affairs of the RDA on February 1, 2012, pursuant to Assembly Bill x1 26. Its purpose is to expeditiously wind down the affairs of the dissolved Redevelopment Agency (RDA). The Successor Agency is a separate public entity from the City, subject to the direction of an oversight board. The City Council serves as the governing board of the Successor Agency. In general, the Successor Agency’s assets can only be used to pay enforceable obligations in existence at the date of dissolution (including the completion of any unfinished projects that were subject to legally enforceable contractual commitments).

In future fiscal years, the Successor Agency will only be allocated revenue in the amount that is necessary to pay the estimated annual installment payments on enforceable obligations of the former RDA until all enforceable obligations of the former RDA have been paid in full and all assets have been liquidated. Based upon the nature of the Successor Agency’s custodial role, the Successor Agency has been included in the accompanying basic financial statements as a private purpose trust fund. On March 6, 2015, the California Department of Finance (Finance) approved the City’s revised Long-Range Property Management Plan (LRPMP), with the assets deemed for governmental use and future development.

C. Deferred Outflows and Inflows of Resources
The Statement of Net Position reports separate sections for Deferred Outflows of Resources, and Deferred Inflows of Resources, when applicable.

Deferred Outflows of Resources represent a consumption of net position that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/ expenditure) until then.

Deferred Inflows of Resources represent an acquisition of net position that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time.

D. Cash, Cash Equivalents and Investments
The City pools its available cash for investment purposes. The City considers pooled cash and investment amounts, with original maturities of three months or less, to be cash equivalents.

City of Madera
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
63 Note 1 – Summary of Significant Accounting Policies (Continued) D. Cash, Cash Equivalents and Investments (Continued)
Investments are reported in the accompanying financial statements at fair value, except for certain investment contracts that are reported at cost because they are not transferable and they have terms that are not affected by changes in market interest rates. Changes in fair value that occur during a fiscal year are recognized as investment income reported for that fiscal year, and may result in negative investment income in the accompanying financial statements. Investment income includes interest earnings, changes in fair value, and any gains or losses realized upon the liquidation, maturity, or sale of investments.

Investment income earned by the pooled investments is allocated to the various funds based on each fund's average cash and investment balance, except for investment income associated with funds not legally required to receive pooled investment income which has been assigned to and recorded as revenue of the general fund, as provided by California Government Code Section 53647.

For purposes of the statement of cash flows, amounts reported as cash and cash equivalents, include amounts on deposit in the City pool and any short-term, highly liquid investments that are both readily convertible to known amounts of cash or so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.

Certain disclosure requirements, if applicable, for deposits and investment risks in the following areas:
 Interest rate risk
 Credit risk
- Overall
- Custodial credit risk
- Concentration of credit risk
 Foreign currency risk
U.S. GAAP establishes a framework for measuring fair value, and establishes disclosures about fair value measurement. Investments, unless otherwise specified, recorded at fair value in the Statements of Net Position, are categorized based upon the level of judgment associated with the inputs used to measure their fair value.

In addition, other disclosures are specified including use of certain methods to present deposits and investments, highly sensitive investments, credit quality at year-end and other disclosures.

Levels of inputs are as follows:

Level 1 – Inputs are unadjusted, quoted prices for identical assets or liabilities in active markets at the measurement date.

Level 2 – Inputs, other than quoted prices included in Level 1, which are observable for the assets or liabilities through corroboration with market data at the measurement date.

Level 3 – Unobservable inputs that reflect management’s best estimate of what market participants would use in pricing the assets or liabilities at the measurement date.

E. Restricted Assets
Amounts reported as restricted assets have been restricted by bond indentures or are to be used for specified purposes based on contract provisions, such as bonded debt service.

City of Madera
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
64 Note 1 – Summary of Significant Accounting Policies (Continued) F. Receivables
Customer or trade receivables are reported as “accounts receivable” and are shown net of an allowance for uncollectible accounts based on historical and management estimates.

Noncurrent portions of long-term receivables (e.g., “notes receivable”) due to governmental fund types are reported in their respective balance sheets despite their spending measurement focus. Recognition of governmental fund type revenues represented by noncurrent receivables are deferred until they become current receivables.

Noncurrent portions of long-term notes receivable are offset by restricted fund balance in the special revenue funds.

G. Interfund Transactions
Activity between funds that are representative of lending/borrowing arrangements outstanding at the end of the fiscal year are referred to as either “due to/from other funds” or “advances to/from other funds” (i.e., the current portion of interfund loans). Any residual balances outstanding between the governmental activities and businesstype activities are reported in the Governmental-Wide Financial Statements as “internal balances.” H. Inventory
Inventories are valued at cost using the first-in/first-out (FIFO) method and consist of expendable supplies and vehicle repair parts. The cost of such inventories is recorded as expenditure/expenses when consumed rather than when purchased. Inventory reported in governmental funds is offset with nonspendable fund balance to show that inventories do not constitute available spendable resources, even though they are a component of fund balance.

I. Prepaid Items
Prepaid items are reported in the governmental funds under the consumption method and are reported as a nonspendable component of fund balance to indicate that they are not spendable for appropriation and are not expendable financial resources.

J. Leases
Lessor
The City is a lessor for leases of special purpose facilities, office and commercial space, and land. The City recognizes leases receivable and deferred inflows of resources in the financial Statements.

At the commencement of a lease, the City initially measures the lease receivable at the present value of payments expected to be received during the lease term. Subsequently, the lease receivable is reduced by the principal portion of lease payments received. The deferred inflows of resources are initially measured as the initial amount of the lease receivable, adjusted for lease payments received at or before the lease commencement date. Subsequently, the deferred inflows of resources are recognized as revenue over the life of the lease term in a systematic and rational method.

Key estimates and judgments include how the City determines (1) the discount rate it uses to discount the expected lease receipts to present value, (2) lease term, and (3) lease receipts.  The City uses its estimated incremental borrowing rate as the discount rate for leases.  The lease term includes the noncancellable period of the lease. Lease receipts included in the measurement of the lease receivable is composed of fixed payments from the lessee.

City of Madera
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
65 Note 1 – Summary of Significant Accounting Policies (Continued) J. Leases (Continued)
Lessor (Continued)
The City monitors changes in circumstances that would require a remeasurement of its lease and will remeasure the lease receivable and deferred inflows of resources if certain changes occur that are expected to significantly affect the amount of the lease receivable.

K. Land Held for Resale
Land held for resale represents land, structures, and related improvements that were acquired for resale as part of the City’s redevelopment and grant activities. Land held for resale is accounted for is recorded at lower of cost or net realizable value in accordance with accounting principles generally accepted in the United States of America.

Land held for resale, which is not available for current expenditure, is reported in the governmental funds balance sheet as restricted fund balance when proceeds from the sale must be used for restricted purposes or as nonspendable fund balance when such proceeds are not restricted.

L. Capital Assets
Capital assets, which include property, plant, equipment and infrastructure assets, are reported in the applicable governmental or business-type activities columns in the government-wide financial statements. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated assets are valued at the fair value of the assets on the date on which they were contributed. Donated works of art and similar items, and capital assets received in a service concession arrangement are reported at acquisition value rather than fair value.

The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not capitalized. The City utilizes a capitalization threshold of $5,000 - $25,000 depending on asset type.

Depreciation is charged to operations using the straight-line method over the estimated useful lives of the assets as follows:

Asset Type Years
Buildings 25-35
Improvements 5-50
Equipment 4-15
Infrastructure 10-50
For all infrastructure systems, the City elected to use the Basic Approach as defined by GASB Statement No. 34 for infrastructure reporting. The City defines infrastructure as the basic physical assets that allow the City to function. The assets include the streets, water purification and distribution system, sewer collection and treatment system, parks and recreation, lands and improvement system, storm water conveyance system, and buildings combined with the site amenities such as parking and landscaped areas used by the City in the conduct of its business. Each major infrastructure system can be divided into subsystems. For example, the street system can be subdivided into pavement, curb and gutters, sidewalks, medians, streetlights, traffic control devices (signs, signals and pavement markings), landscaping and land. These subsystems were not delineated in the basic financial statements. The appropriate operating department maintains information regarding the subsystems.

City of Madera
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
66 Note 1 – Summary of Significant Accounting Policies (Continued) M. Long-Term Debt
Government-Wide Financial Statements and Proprietary Fund Financial Statements Long-term debt and other financial obligations are reported as liabilities in the appropriate funds. Bond premiums and discounts are deferred and amortized over the life of the bonds using straight line method. Bonds payable are reported net of the applicable premium or discount. Issuance costs are expensed when incurred. Gains or losses on bond refunding are reported as either deferred outflows of resources or deferred inflows of resources and amortized over the term of the related debt.

Governmental Fund Financial Statements
The governmental fund financial statements do not present long-term debt but are shown in the Reconciliation of the Governmental Funds Balance Sheet to the Government-Wide Statement of Net Position. Governmental fund types recognize bond premiums and discounts during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Debt issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.

N. Compensated Absences
The City’s policy permits employees to accumulate earned but unused vacation benefits, which are eligible for payment upon separation from government service. The liability for such leave is reported as incurred in the government-wide and proprietary fund financial statements. A liability for those amounts is recorded in the governmental funds only if the liability has matured as a result of employee resignations or retirements. The liability for compensated absences includes salary-related benefits, where applicable.

Government-Wide Financial Statements
For governmental and business-type activities, compensated absences are recorded as expenses when earned.

Fund Financial Statements
For governmental funds, compensated absences are recorded as expenditures in the year paid. The General Fund is typically used to liquidate compensated absences. In proprietary funds, compensated absences are expensed to the various funds in the period they are earned, and such fund’s share of the unpaid liability is recorded as a longterm liability of the fund.

City of Madera
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
67 Note 1 – Summary of Significant Accounting Policies (Continued) O. Pension Plans
For purposes of measuring the net pension liability, deferred outflows of resources and deferred inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the plans and additions to/deductions from the plans’ fiduciary net position have been determined on the same basis as they are reported by the plans (Note 12). For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with benefit terms. Investments are reported at fair value. The General Fund and Internal Service Funds are typically used to liquidate the pension liability related to the City's governmental activities while the pension liability for Business-type activities is liquidated from the respective Enterprise Funds.

The following timeframes are used for pension reporting:

Valuation date June 30, 2020
Measurement date June 30, 2021
Measurement period July 1, 2020 to June 30, 2021
Gains and losses related to changes in total pension liability and fiduciary net position are recognized in pension expense systematically over time. The first amortized amounts are recognized in pension expense for the year the gain or loss occurs. The remaining amounts are categorized as deferred outflows and deferred inflows of resources related to pensions and are to be recognized in future pension expense. The amortization period differs depending on the source of the gain or loss. The difference between projected and actual earnings is amortized straight-line over 5 years. All other amounts are amortized straight-line over the average expected remaining service lives of all members that are provided with benefits (active, inactive, and retired) as of the beginning of the measurement period.

P. Other Postemployment Benefits (OPEB)
For purposes of measuring the net OPEB liability, deferred outflows of resources and deferred inflows of resources related to OPEB, and OPEB expense, information about the fiduciary net position of the OPEB plan, the assets of which are held in an irrevocable trust, and additions to/deductions from the OPEB plan’s fiduciary net position have been determined by an independent actuary (Note 13). For this purpose, benefit payments are recognized when currently due and payable in accordance with the benefit terms. Investments are reported at fair value. The Enterprise Funds are used to liquidate the OPEB liability.

Generally accepted accounting principles require that the reported results must pertain to liability and fiduciary net position information within certain defined timeframes. For this report, the following timeframes are used:

Valuation date June 30, 2020
Measurement date June 30, 2021
Measurement period July 1, 2020 to June 30, 2021
City of Madera
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
68 Note 1 – Summary of Significant Accounting Policies (Continued) Q. Fund Balances
As prescribed by U.S. GAAP, governmental funds report fund balance in classifications based primarily on the extent to which the City is bound to honor constraints on the specific purposes for which amounts in the funds can be spent. As of June 30, 2022, fund balances for governmental funds are made up of the following:
 Nonspendable Fund Balance – includes amounts that are (a) not in a spendable form, or (b) legally or contractually required to be maintained intact. The “not in spendable form” criterion includes items that are not expected to be converted to cash, for example: deposits and prepaid items.  Restricted Fund Balance – includes amounts that are restricted for specific purposes stipulated by external resources providers, constitutionally or through enabling legislation. Restrictions may effectively be changed or lifted with the consent of resource providers.  Committed Fund Balance – includes amounts that have been limited to specific purposes or through adoption of a resolution or an ordinance by the City Council, the highest level of decision-making authority of the City, and resources that have been specifically committed for use in satisfying contractual obligations, as in agreements with third-parties. The City has determined that both a resolution and an ordinance are equally binding. These commitments may be changed or lifted, but only by the same formal action that was used to impose the constraint originally. City Council action to commit fund balance must occur within the fiscal reporting period while the amount committed may be subsequently determined.  Assigned Fund Balance – includes amounts that are intended to be used by the City for specific purposes.

Intent is expressed by (a) the City Council or (b) a body or official to which the City Council has delegated the authority to assign amounts to be used for a specific purpose. This policy delegates to the Finance Director the authority to assign unassigned fund balance amounts where the City’s intent is for those amounts to be used for specific purposes. This delegation of authority is for the sole purpose of reporting these amounts in the annual financial statements.
 Unassigned Fund Balance – includes amounts within the General Fund, the residual resources, either positive or negative in excess of what can be properly classified in one of the other four fund balance categories. Unassigned amounts are technically available for any purpose. Other governmental funds may only report a negative unassigned balance that was created after classification of fund balance in the nonspendable, restricted or committed categories.

When expenditures are incurred for purposes where only unrestricted fund balances are available, the City uses the unrestricted resources in the following order: committed, assigned, and unassigned.

R. Net Position
The financial statements utilize a net position presentation. Net position is classified as follows:
 Net Investment in Capital Assets – This category of net position consists of capital assets, net of accumulated depreciation and reduced by any debt outstanding and any deferred outflows/inflows of resources related to such borrowings that are attributable to the acquisition, construction or improvement of those assets. If there are significant unspent related debt proceeds at year-end, the portion of the debt attributable to the unspent proceeds is not included in the calculation of net investment in capital assets.

Rather, that portion of the debt is offset by unspent proceeds.

City of Madera
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
69 Note 1 – Summary of Significant Accounting Policies (Continued) R. Net Position (Continued)
 Restricted Net Position – This category presents restricted assets reduced by liabilities and deferred inflows of resources related to those assets. Those assets are restricted due to external restrictions imposed by creditors (such as through bond covenants), grantors or laws and regulations of other governments and restrictions imposed through constitutional provisions or enabling legislation.  Unrestricted – This category represents net position of the City that is not restricted for any project or other purpose.

When both restricted and unrestricted resources are available for use, the City’s policy is to use restricted resources first, then unrestricted resources that are needed.

S. Property Taxes
Property tax revenue is recognized in the fiscal year for which the taxes have been levied providing they become available. Available means due, or past due and receivable within the current period and collected within the current period or expected to be collected soon enough thereafter (not to exceed 60 days) to be used to pay liabilities in the current period.

Under California law, property taxes are assessed and collected by the counties at up to 1% of assessed value, plus other increases approved by the voters. The County of Madera, bills and collects the property taxes and remits them to the City at various times throughout the year. Property taxes are attached as an enforceable lien on property as of January 1. Taxes are levied on July 1 and are due in two installments. The first installment is due on November 1, and is payable through December 10 without penalty. The second installment is due February 1, and is payable through April 10 without penalty.

T. Use of Accounting Estimates
The preparation of financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions, in some cases when applicable, that affect the amounts in the financial statements and the accompanying notes. Actual results could differ from the estimates.

U. Implementation of New GASB Pronouncements for the Year Ended June 30, 2022 The requirements of the following accounting standards are effective for the purpose of implementation, if applicable to the City, for the year ended June 30, 2022. The financial statements included herein apply the requirements and provisions of these statements, including necessary retroactive adjustments to financial statement classifications and presentations.

GASB Statement No. 87
In June 2017, GASB issued Statement No. 87, Leases (GASB Statement No. 87), to better meet the information needs of financial statement users by improving accounting and financial reporting for leases by governments. This statement increases the usefulness of governments’ financial statements by requiring recognition of certain lease assets and liabilities for leases that previously were classified as operating leases and recognized as inflows of resources or outflows of resources based on the payment provisions of the contract. It also establishes a single model for lease accounting based on the foundational principle that leases are financings of the right to use an underlying asset. Implementation of this Statement had a significant effect on the City’s financial statements for the year ended June 30, 2022.

City of Madera
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
70 Note 1 – Summary of Significant Accounting Policies (Continued) U. Implementation of New GASB Pronouncements for the Year Ended June 30, 2022 (Continued) GASB Statement No. 89
In June 2018, GASB issued Statement No. 89, Accounting for Interest Cost Incurred before the End of a Construction Period. This Statement establishes accounting requirements for interest cost incurred before the end of a construction period. Such interest cost includes all interest that previously was accounted for in accordance with the requirements of paragraphs 5–22 of Statement No. 62, Codification of Accounting and Financial Reporting Guidance Contained in Pre-November 30, 1989 FASB and AICPA Pronouncements, which are superseded by this Statement. This Statement requires that interest cost incurred before the end of a construction period be recognized as an expense in the period in which the cost is incurred for financial statements prepared using the economic resources measurement focus. As a result, interest cost incurred before the end of a construction period will not be included in the historical cost of a capital asset reported in a business-type activity or enterprise fund. Application of this statement did not have a material effect on the City’s financial statements for the fiscal year ending June 30, 2022.

GASB Statement No. 92
In January 2020, GASB issued Statement No. 92, Omnibus 2020. The primary objectives of this Statement are to enhance comparability in accounting and financial reporting and to improve consistency of authoritative literature by addressing practice issues that have been identified during implementation and application of certain GASB Statements. Application of this statement did not have a material effect on the City’s financial statements for the fiscal year ending June 30, 2022.

GASB Statement No. 93
In March 2020, GASB issued Statement No. 93, Replacement of Interbank Offered Rates. Some governments have entered into agreements in which variable payments made or received depend on an interbank offered rate (IBOR)—most notably, the London Interbank Offered Rate (LIBOR). As a result of global reference rate reform, LIBOR is expected to cease to exist in its current form at the end of 2021, prompting governments to amend or replace financial instruments for the purpose of replacing LIBOR with other reference rates, by either changing the reference rate or adding or changing fallback provisions related to the reference rate. The objective of this Statement is to address those and other accounting and financial reporting implications that result from the replacement of an IBOR. Application of this statement did not have a material effect on the City’s financial statements for the fiscal year ending June 30, 2022.

GASB Statement No. 97
In June 2020, GASB issued Statement No. 97, Certain Component Unit Criteria, and Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans – An Amendment of GASB Statements No. 14 and No. 84, and a Supersession of GASB Statement No. 32. The primary objectives of this Statement are to (1) increase consistency and comparability related to the reporting of fiduciary component units in circumstances in which a potential component unit does not have a governing board and the primary government performs the duties that a governing board typically would perform; (2) mitigate costs associated with the reporting of certain defined contribution pension plans, defined contribution other postemployment benefit (OPEB) plans, and employee benefit plans other than pension plans or OPEB plans (other employee benefit plans) as fiduciary component units in fiduciary fund financial statements; and (3) enhance the relevance, consistency, and comparability of the accounting and financial reporting for Internal Revenue Code (IRC) Section 457 deferred compensation plans (Section 457 plans) that meet the definition of a pension plan and for benefits provided through those plans. Application of this statement did not have a material effect on the City’s financial statements for the fiscal year ending June 30, 2022.

City of Madera
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
71 Note 1 – Summary of Significant Accounting Policies (Continued) V. Upcoming Government Accounting Standards Implementations The City is currently analyzing its accounting practices to determine the potential impact on the financial statements for the following GASB statements:

GASB Statement No. 91
In May 2019, GASB issued Statement No. 91, Conduit Debt Obligations. The primary objectives of this Statement are to provide a single method of reporting conduit debt obligations by issuers and eliminate diversity in practice associated with (1) commitments extended by issuers, (2) arrangements associated with conduit debt obligations, and (3) related note disclosures. This Statement achieves those objectives by clarifying the existing definition of a conduit debt obligation; establishing that a conduit debt obligation is not a liability of the issuer; establishing standards for accounting and financial reporting of additional commitments and voluntary commitments extended by issuers and arrangements associated with conduit debt obligations; and improving required note disclosures.

Application of this statement is effective for the City’s fiscal year ending June 30, 2023.

GASB Statement No. 94
In March 2020, GASB issued Statement No. 94, Public-Private and Public-Public Partnerships and Availability Payment Arrangements. The primary objective of this Statement is to improve financial reporting by addressing issues related to public-private and public-public partnership arrangements (PPPs). As used in this Statement, a PPP is an arrangement in which a government (the transferor) contracts with an operator (a governmental or nongovernmental entity) to provide public services by conveying control of the right to operate or use a nonfinancial asset, such as infrastructure or other capital asset (the underlying PPP asset), for a period of time in an exchange or exchange-like transaction. Application of this statement is effective for the City’s fiscal year ending June 30, 2023.

GASB Statement No. 96
In May 2020, GASB issued Statement No. 96, Subscription-Based Information Technology Arrangements. This Statement provides guidance on the accounting and financial reporting for subscription-based information technology arrangements (SBITAs) for government end users (governments). This Statement (1) defines a SBITA; (2) establishes that a SBITA results in a right-to-use subscription asset—an intangible asset—and a corresponding subscription liability; (3) provides the capitalization criteria for outlays other than subscription payments, including implementation costs of a SBITA; and (4) requires note disclosures regarding a SBITA. Application of this statement is effective for the City’s fiscal year ending June 30, 2023.

GASB Statement No. 99
In April 2022, GASB issued Statement No. 99, Omnibus 2022. The objectives of this Statement are to enhance comparability in accounting and financial reporting and to improve the consistency of authoritative literature by addressing (1) practice issues that have been identified during implementation and application of certain GASB Statements and (2) accounting and financial reporting for financial guarantees. Application of this statement is effective for the Authority’s fiscal year ending June 30, 2023.

City of Madera
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
72 Note 1 – Summary of Significant Accounting Policies (Continued) V. Upcoming Government Accounting Standards Implementations (Continued) GASB Statement No. 100
In June 2022, GASB issued Statement No. 100, Accounting Changes and Error Corrections – an Amendment of GASB Statement No. 62. The primary objective of this Statement is to enhance accounting and financial reporting requirements for accounting changes and error corrections to provide more understandable, reliable, relevant, consistent, and comparable information for making decisions or assessing accountability. Application of this statement is effective for the Authority’s fiscal year ending June 30, 2024.

GASB Statement No. 101
In June 2022, GASB issued Statement No. 101, Compensated Absences. The objective of this Statement is to better meet the information needs of financial statement users by updating the recognition and measurement guidance for compensated absences. That objective is achieved by aligning the recognition and measurement guidance under a unified model and by amending certain previously required disclosures. Application of this statement is effective for the Authority’s fiscal year ending June 30, 2025.

Note 2 – Cash and Investments - City
A. Summary
Cash and investments are presented in the accompanying financial statements for the City at June 30, 2022 as follows:

Fiduciary Funds
Governmental Business-Type Statement of
Activities Activities Total Net Position Total
Cash and investments $ 96,818,070 $ 48,727,542 $ 145,545,612 $ 7,888,645 $ 153,434,257 Restricted cash and investments 2,517,025 1,794,447 4,311,472 47,031 4,358,503 Total cash and investments $ 99,335,095 $ 50,521,989 $ 149,857,084 $ 7,935,676 $ 157,792,760 Government-Wide Statement of Net Position
Cash and investments for the City at June 30, 2022, consisted of the following:

Cash:

Cash on hand $ 6,600
Deposits with financial institution 38,497,023
Total cash 38,503,623
Investments:

Investments 114,923,192
Investments held by bond trustee 4,358,503
Total investments 119,281,695
Total cash and investments 157,785,318
As part of the City's investment guidelines, the City continually seeks ways to increase investment income while not risking investment principal. One way the City accomplishes this is by “sweeping”, on a nightly basis, any excess cash held in its non-interest-bearing checking account to an interest-bearing money market account with the same bank.

City of Madera
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
73 Note 2 – Cash and Investments – City (Continued)
B. Demand Deposits
The carrying amounts of the City’s demand deposits were $38,497,023 at June 30, 2022. Bank balances were $38,979,463 at that date, the total amount of which was collateralized or insured with securities held by the pledging financial institutions in the City’s name as discussed below.

The California Government Code requires California banks and savings and loan associations to secure the City’s cash deposits by pledging securities as collateral. This Code states that collateral pledged in this manner shall have the effect of perfecting a security interest in such collateral superior to those of a general creditor.

Thus, collateral for cash deposits is considered to be held in the City's name.

The market value of pledged securities must equal at least 110% of the City's cash deposits. California law also allows institutions to secure City’s deposits by pledging first trust deed mortgage notes having a value of 150% of the City’s total cash deposits. The City may waive collateral requirements for cash deposits, which are fully insured up to $250,000 by the Federal Deposit Insurance Corporation (“FDIC”). The City, however, has not waived the collateralization requirements.

C. Investments Authorized by the California Government Code and the City’s Investment Policy The table below identifies the investment types that are authorized for the City by the California Government Code and the City's investment policy. The table also identifies certain provisions of the California Government Code (or the City's investment policy, if more restrictive) that address interest rate risk and concentration of credit risk. This table does not address investments of debt proceeds held by bond trustees that are governed by the provisions of debt agreements of the City, rather than the general provisions of the California Government Code or the City's investment policy.

Maximum Maximum
Maximum Percentage Investment in
Authorized Investment Types Maturity of Portfolio One Issuer* Local Agency Bonds, Notes, Warrants 5 years None None
Registered State Bonds, Notes, Warrants 5 years None None U.S. Treasury Obligations 5 years None None
U.S. Agency Securities 5 years None None
Banker's Acceptances 180 days 40% 30%
Commercial Paper 270 days 25% 10%
Negotiable Certificates of Deposit 5 years 30% None
Repurchase Agreements 1 year None None
Reverse Repurchase Agreements 92 days 20% of base None
Medium-Term Corporate Notes 5 years 30% None
Mutual Funds N/A 20% 10%
Money Market Mutual Funds N/A 20% 10%
Mortgage Pass-Through Securities 5 years 20% None
County Pooled Investment Funds N/A None None
Local Agency Investment Fund N/A None None
Joint Powers Authority Pools N/A None None
* Based on state law requirements or City investment policy requirements, whichever is more restrictive.

City of Madera
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
74 Note 2 – Cash and Investments – City (Continued)
D. Investments Authorized by Debt Agreements
Investment of debt proceeds held by fiscal agents are governed by provisions of the debt agreements, rather than the general provisions of the California Government Code or the City’s investment policy. The table below identifies the investment types that are authorized for investments held by fiscal agents. The table also identifies certain provisions of these debt agreements that address interest rate risk and concentration of credit risk.

Maximum Maximum
Maximum Percentage Investment in
Authorized Investment Types Maturity Allowed One Issuer U.S. Treasury Obligations None None None
U.S. Agency Securities None None None
Banker's Acceptances 180 days None None
Commercial Paper 270 days None None
Money Market Mutual Funds N/A None None
Investment Contracts 30 years None None
E. Fair Value Measurement
As of June 30, 2022, the City’s investments had the following recurring fair value measurements:

Investments measured by fair value level: June 30, 2022 Level 2 Negotiable Certificates of Deposit 13,807,035 $ 13,807,035 $ Municipal bonds 1,826,720 1,826,720
U.S. Treasury Obligations 1,847,670 1,847,670
U.S. Government Securities:

Federal Home Loan Bank 9,267,690 9,267,690
Federal Farm Credit Bank 4,009,646 4,009,646
Federal Home Loan Mortgage Corporation 1,894,160 1,894,160 Federal National Mortgage Association 2,783,630 2,783,630 Federal Agricultural Mortgage Corporation 1,432,375 1,432,375 U.S. Corporate Bonds 12,135,696 12,135,696
Total investments by fair value level 49,004,622 $ 49,004,622 Investments not subject to the fair value hierarchy:

Local Agency Investment Fund 60,594,968
Money market mutual funds 5,202,105
Certificates of deposit 4,480,000
Total investments not subject to the fair value hierarchy 70,277,073 Total investments $ 119,281,695
Debt and equity securities classified in Level 2 are valued using the following approaches:
• U.S. Treasuries, U.S. Agencies, and Commercial Paper: quoted prices for identical securities in markets that are not active;
• Medium term notes: quoted prices for similar securities in active markets; and • Asset-backed securities: recent appraisals of the asset value.

City of Madera
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
75 Note 2 – Cash and Investments – City (Continued)
F. Risk Disclosure
Disclosures Relating to Interest Rate Risk
Interest rate risk is the risk that changes in market interest rate will adversely affect the fair value of an investment.

Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in market interest rates. One of the ways that the City manages its exposure to interest rate risk is by purchasing a combination of shorter term and longer term investments and by timing cash flows from maturities so that a portion of the portfolio is maturing or coming close to maturity evenly over time as necessary to provide the cash flow and liquidity needed for operations.

Information about the sensitivity of the fair values of the City’s investments (including investments held by bond trustee) to market interest rate fluctuations is provided by the following table that shows the distribution of the City’s investments by maturity. For purposes of the schedule shown on the next page, any callable securities are assumed to be held to maturity.

Investment Type Total 1 year or less 1 - 2 Years 2 - 3 Years 3 - 4 Years 5+ Years Local Agency Investment Fund $ 60,594,968 $ 60,594,968 $ - $ - $ - $ - Money market mutual funds 843,602 843,602 - - - -
Municipal bonds 1,826,720 - 911,210 - 915,510 -
Certificates of deposit 4,480,000 2,488,000 996,000 249,000 747,000 - Negotiable certificates of deposit 13,807,035 1,960,065 1,869,390 3,284,416 5,768,976 924,188 U.S. Treasury Obligations 1,847,670 - 933,330 - 914,340 - U.S. Government Securities:

Federal Home Loan Bank 9,267,690 - 2,863,350 - 5,486,700 917,640 Federal Farm Credit Bank 4,009,646 966,070 - 3,043,576 - - Federal Home Loan Mortgage Corporation 1,894,160 976,570 - 917,590 - - Federal National Mortgage Association 2,783,630 - 938,900 - 1,844,730 - Federal Agricultural Mortgage Corporation 1,432,375 482,545 - 949,830 - - U.S. corporate bonds 12,135,696 4,270,345 1,255,681 3,752,970 1,908,750 947,950 Held by bond trustee:

Money market mutual funds 4,358,503 4,358,503 - - - -
Total investments $ 119,281,695 $ 75,492,053 $ 5,569,686 $ 16,926,582 $ 16,841,086 $ 4,452,288 Investment Maturities
Disclosures Relating to Credit Risk
Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization.

However, some issuers do not seek a credit rating. For instance, the California Local Agency Investment Fund (LAIF) has not sought or received a credit rating. In these cases, the purchaser is solely responsible for performing their own due diligence before purchasing an investment or participating in an external investment pool.

Certificates of deposit of $250,000 or less are fully insured by the Federal Deposit Insurance Corporation (FDIC), and therefore, do not seek a credit rating.

City of Madera
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
76 Note 2 – Cash and Investments – City (Continued)
F. Risk Disclosure (Continued)
Disclosures Relating to Credit Risk (Continued)
Presented below is the minimum rating required by (where applicable) the California Government Code, the City’s investment policy, or debt agreements, and the actual rating as of year-end for each investment type.

Minimum Ratings
Legal at Year-End
Investment Type Total Rating AA or AAA Not Rated
Local Agency Investment Fund $ N/A - 60,594,968 $ 60,594,968 $ Money market mutual funds 843,602 A-1 - 843,602
Municipal bonds 1,826,720 AA+ - 1,826,720
Certificates of deposit 4,480,000 AA+ - 4,480,000
Negotiable certificates of deposit 13,807,035 AA+ - 13,807,035 U.S. Treasury Obligations 1,847,670 AA+ 1,847,670 -
U.S. Government Securities:

Federal Home Loan Bank AA 9,267,690 9,267,690 -
Federal Farm Credit Bank AA 4,009,646 4,009,646 -
Federal Home Loan Mortgage Corporation 1,894,160 AA 1,894,160 - Federal National Mortgage Association 2,783,630 AA- 2,783,630 - Federal Agricultural Mortgage Corporation 1,432,375 AA- 1,432,375 - U.S. corporate bonds 12,135,696 AA 12,135,696 -
Held by bond trustee:

Money market mutual funds 4,358,503 AA+ - 4,358,503
Total investments $ 119,281,695 $ 33,370,867 $ 85,910,828 Disclosure Relating to Concentration of Credit Risk
The investment policy of the City contains no limitations on the amount that can be invested in any one issuer beyond that stipulated in the Government Code. GASB Statement No. 40 requires disclosure by amount and issuer, of investments in any one issuer that represent 5% or more of total investments. At June 30, 2022, the following investments in one issuer (other than U.S. Treasury securities, mutual funds, and external investment pools) that represents 5% or more of the City's total investments.

Reported Percentage
Issuer Amount of Portfolio
Federal Home Loan Banks $ 9,267,690 7.77%
Investment Type
U.S. Government Securities
Disclosures Relating to Custodial Credit Risk
Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a government will not be able to recover its deposits or will not be able to recover collateral securities that are in the possession of an outside party. The custodial credit risk for investments is the risk that, in the event of the failure of the counterparty (e.g., broker-dealer) to a transaction, a government will not be able to recover the value of its investment or collateral securities that are in the possession of another party.

City of Madera
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
77 Note 2 – Cash and Investments – City (Continued)
F. Risk Disclosure (Continued)
Disclosures Relating to Custodial Credit Risk (Continued) The California Government Code and the City’s investment policy do not contain legal or policy requirements that would limit the exposure to custodial credit risk for deposits or investments, other than the following provision for deposits: The California Government Code requires that a financial institution secure deposits made by state or local governmental units by pledging securities in an undivided collateral pool held by a depository regulated under state law (unless so waived by the governmental unit). The market value of the pledged securities in the collateral pool must equal at least 110% of the total amount deposited by the public agencies. California law also allows financial institutions to secure City deposits by pledging first trust deed mortgage notes having a value of 150% of the secured public deposits. At June 30, 2022, the City’s deposits (bank balances) were collateralized under California Law.

G. Investment in State Investment Pool
The City is a participant in LAIF which is regulated by California Government Code Section 16429 under the oversight of the Treasurer of the State of California. The City’s investments in LAIF at June 30, 2022 included a portion of pool funds invested in Structure Notes and Asset-Backed Securities:

Structured Notes are debt securities (other than asset-backed securities) whose cash-flow characteristics (coupon rate, redemption amount, or stated maturity) depend upon one or more indices and/or that have embedded forwards or options.

Asset-Backed Securities, the bulk of which are mortgage-backed securities, entitle their purchasers to receive a share of the cash flows from pool of assets such as principal and interest repayments from a pool of mortgages (such as Collateralized Mortgage Obligations) or credit card receivables.

As of June 30, 2022, the City had $60,594,968 invested in LAIF, which had invested 1.88% of the pool investment funds in Structured Notes and Asset-Back Securities. LAIF determines fair value on its investment portfolio based on market quotations for those securities where market quotations are readily available and based on amortized cost or best estimate for those securities where market value is not readily available. The City valued its investments in LAIF as of June 30, 2022, by multiplying its account balance with LAIF times a fair value factor determined by LAIF. This fair value factor was determined by dividing all LAIF participants’ total aggregate amortized cost by total aggregate fair value. The fair value of the City’s position in the pool is the same as the value of the pool shares. The credit quality rating of LAIF is unrated as of June 30, 2022.

Note 3 – Cash and Investments – Component Unit
A. Summary
Cash and investments are presented in the accompanying financial statements for the Component Unit at September 30, 2022 as follows:

Component
Unit
Cash and investments $ 7,419,157
Restricted cash and investments 2,527,127
Total cash and investments $ 9,946,284
City of Madera
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
78 Note 3 – Cash and Investments – Component Unit (Continued) A. Summary (Continued)
Cash and investments for the Component Unit at September 30, 2021, consisted of the following:

Cash:

Cash on hand $ 100
Deposits with financial institution 3,238,638
Total cash 3,238,738
Investments:

Investments 6,707,546
Total investments 6,707,546
Total cash and investments 9,946,284
B. Demand Deposits
The carrying amounts of the Component Unit’s demand deposits were $3,238,638 at September 30, 2021. Bank balances were $3,240,638 at that date, the total amount of which was collateralized or insured with securities held by the pledging financial institutions in the Component Unit’s name as discussed below.

The California Government Code requires California banks and savings and loan associations to secure the Component Unit’s cash deposits by pledging securities as collateral. This Code states that collateral pledged in this manner shall have the effect of perfecting a security interest in such collateral superior to those of a general creditor. Thus, collateral for cash deposits is considered to be held in the Component Unit's name.

The market value of pledged securities must equal at least 110% of the Component Unit's cash deposits.

California law also allows institutions to secure Component Unit’s deposits by pledging first trust deed mortgage notes having a value of 150% of the Component Unit’s total cash deposits. The Component Unit may waive collateral requirements for cash deposits, which are fully insured up to $250,000 by the Federal Deposit Insurance Corporation (“FDIC”). The Component Unit, however, has not waived the collateralization requirements.

C. Investments Authorized by the California Government Code and the Housing Authority’s Investment Policy
The Housing Authority’s investment policy only authorizes investment in the Local Agency Investment Fund (LAIF) administered by the State of California. The Housing Authority’s investment policy does not contain any specific provisions intended to limit its exposure to interest rate risk, credit risk, and concentration of credit risk.

D. Risk Disclosure
Disclosures Relating to Interest Rate Risk
Interest rate risk is the risk that changes in market interest rate will adversely affect the fair value of an investment.

Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in market interest rates. One of the ways that the Component Unit manages its exposure to interest rate risk is by purchasing a combination of shorter term and longer term investments and by timing cash flows from maturities so that a portion of the portfolio is maturing or coming close to maturity evenly over time as necessary to provide the cash flow and liquidity needed for operations.

City of Madera
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
79 Note 3 – Cash and Investments – Component Unit (Continued) D. Risk Disclosure (Continued)
Information about the sensitivity of the fair values of the Component Unit’s investments (including investments held by bond trustee) to market interest rate fluctuations is provided by the following table that shows the distribution of the Component Unit’s investments by maturity. For purposes of the schedule shown on the next page, any callable securities are assumed to be held to maturity.

Investment
Maturities
Investment Type Total 1 year or less
Local Agency Investment Fund $ 6,707,546 6,707,546 $
Disclosures Relating to Credit Risk
Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization.

Certificates of deposit of $250,000 or less are fully insured by the Federal Deposit Insurance Corporation (FDIC), and therefore, do not seek a credit rating.

Presented below is the minimum rating required by (where applicable) the California Government Code, the Component Unit’s investment policy, or debt agreements, and the actual rating as of year-end for each investment type.

Minimum
Legal
Investment Type Total Rating Not Rated
Local Agency Investment Fund $ 6,707,546 N/A $ 6,707,546 Disclosure Relating to Concentration of Credit Risk
The investment policy of the Component Unit contains no limitations on the amount that can be invested in any one issuer beyond that stipulated in the Government Code. GASB Statement No. 40 requires disclosure by amount and issuer, of investments in any one issuer that represent 5% or more of total investments. At September 30, 2021, the had no investments in one issuer (other than U.S. Treasury securities, mutual funds, and external investment pools) that represents 5% or more of the Component Unit's total investments.

Disclosures Relating to Custodial Credit Risk
Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a government will not be able to recover its deposits or will not be able to recover collateral securities that are in the possession of an outside party. The custodial credit risk for investments is the risk that, in the event of the failure of the counterparty (e.g., broker-dealer) to a transaction, a government will not be able to recover the value of its investment or collateral securities that are in the possession of another party.

City of Madera
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
80 Note 3 – Cash and Investments – Component Unit (Continued) D. Risk Disclosure (Continued)
Disclosures Relating to Custodial Credit Risk
The California Government Code and the Component Unit’s investment policy do not contain legal or policy requirements that would limit the exposure to custodial credit risk for deposits or investments, other than the following provision for deposits: The California Government Code requires that a financial institution secure deposits made by state or local governmental units by pledging securities in an undivided collateral pool held by a depository regulated under state law (unless so waived by the governmental unit). The market value of the pledged securities in the collateral pool must equal at least 110% of the total amount deposited by the public agencies. California law also allows financial institutions to secure Component Unit deposits by pledging first trust deed mortgage notes having a value of 150% of the secured public deposits. At September 30, 2021, the Component Unit’s deposits (bank balances) were collateralized under California Law.

E. Investment in State Investment Pool
The Component Unit is a participant in LAIF which is regulated by California Government Code Section 16429 under the oversight of the Treasurer of the State of California. The Component Unit’s investments in LAIF at June 30, 2022 included a portion of pool funds invested in Structure Notes and Asset-Backed Securities:

As of September 30, 2021, the Component Unit had $6,707,546 invested in LAIF, which had invested 2.05% of the pool investment funds in Structured Notes and Asset-Back Securities. LAIF determines fair value on its investment portfolio based on market quotations for those securities where market quotations are readily available and based on amortized cost or best estimate for those securities where market value is not readily available. The Component Unit valued its investments in LAIF as of September 30, 2021, by multiplying its account balance with LAIF times a fair value factor determined by LAIF. This fair value factor was determined by dividing all LAIF participants’ total aggregate amortized cost by total aggregate fair value. The fair value of the Component Unit’s position in the pool is the same as the value of the pool shares. The credit quality rating of LAIF is unrated as of September 30, 2021.

City of Madera
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
81 Note 4 – Notes Receivables
A. Governmental Activities
At June 30, 2022, notes receivable for government activities consisted of the following:

Allowance for Financial
Notes Receivable Doubtful Accounts Statement
Balance Balance Balance
June 30, 2022 June 30, 2022 June 30, 2022
City:

Residential Rehab Special Revenue Fund:

Madera Pacific Associates Loan 2,962,234 $ - $ 2,962,234 $ 100 Stadium Rd., LP Loan 5,034,343 - 5,034,343
Forgivable Loans 7,490,072 (7,490,072) -
Total Residential Rehab Special Revenue Fund 15,486,649 (7,490,072) 7,996,577 Low and Moderate Income Housing Fund 7,000 - 7,000
Total City $ (7,490,072) 15,493,649 $ 8,003,577 $
Residential Rehab Special Revenue Fund
The City was awarded a $3 million-dollar federal grant from the HOME Investment Program (HOME) administered through the State of California. The proceeds of this grant were used to provide a $3 million loan to Madera Pacific Associates (MPA) for multi-family rental housing projects serving low and very low-income individuals through subordinate loans with terms up to 55 years. MPA is required to repay the loan through the net cash flow payments it receives from project operations. The loan balance at June 30, 2022 is $2,962,234, which is recorded as a note receivable in the Residential Rehab special revenue fund.

The City was awarded a $5 million-dollar federal grant from the HOME Investment Program (HOME) administered through the State of California. The proceeds of this grant were used to provide a $5 million loan to 100 Stadium Rd., L.P. for multi-family rental housing projects serving low and very low-income individuals through subordinate loans with terms up to 55 years. 100 Stadium Rd., L.P. is required to repay the loan through the net cash flow payments it receives from project operations. The loan balance at June 30, 2022 is $5,034,343, which is recorded as a note receivable in the Residential Rehab special revenue fund.

Forgivable Loans
The City administers the first time homebuyer, housing rehabilitation, and small business loan programs funded with various grants (i.e. CDBG, HOME, CalHome, NSP, etc.). Under these programs, individuals with incomes below certain levels are eligible to receive low interest loans. These loans are secured by deeds of trust on the properties. Deferred payment loans receivable under these forgivable loans are not required to be paid back unless the participating homeowner sells, transfers title to the property, or discontinues residence in the dwelling at which time the full amount of the deferred loan is due. These deferred payment loans are “nonperforming loans” and are not recorded as loans receivable in the financial statements.

City of Madera
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
82 Note 4 – Notes Receivables (Continued)
A. Governmental Activities (Continued)
Loans and related items as of June 30, 2022 are summarized as follows:

Outstanding
Loan Balance
Loan Type June 30, 2022 Due
First-time homebuyer $ 5,431,572 30 years
Housing rehabilitation 1,506,296 30 years
Small business 740,162 10 years
Total $ 7,678,030
Low and Moderate Income Housing Asset Special Revenue Fund The Low and Moderate Income Housing Asset special revenue fund reports $7,000 of notes receivable. These were loans funded from the former Redevelopment Agency to developers for construction of affordable housing or rehabilitation within the boundaries of the Redevelopment Project Area. These low interest-bearing loans are secured by deeds of trust. Maturities vary according to terms and disposition of property.

B. Component Unit
Allowance for Financial Interest
Notes Receivable Doubtful Accounts Statement Receivable, net Balance Balance Balance Balance
September 30, 2021 September 30, 2021 September 30, 2021 September 30, 2021 Component Unit:

Housing Authority for the City of Madera:

MORES Yosemite Manor, LP Loan $ 2,506,201 $ - $ 2,506,201 $ 533,984 MORES Corporation Loans 440,872 - 440,872 2,674
Total Component Unit $ 2,947,073 $ - $ 2,947,073 $ 536,658 The Housing Authority has a note receivable of $2,506,201, due from MORES Yosemite Manor, L.P., secured by first deed on land and building subject to note. Interest bearing on the outstanding principal balance at the rate of

4.21%, compounded annually. The term of the note commenced May 14, 2008 and expires on December 31, 2063.

The note is due and payable from residual receipts per the loan agreement. As of September 30, 2021, the outstanding interest receivable amounted to $1,416,709. Management has established an allowance of $882,725 as of September 30, 2021, due to the uncertainty of collectability.

The Housing Authority has a promissory note made from March 2010 to May 2014 amounting to $440,872, due from Madera Opportunities for Resident Enrichment Services, Inc. (MORES), a California non-profit corporation.

The promissory note is subject to various interest rates, payment start dates, and due dates. The note is secured by first and second deeds of trusts on buildings subject to the notes. The notes are due and payable from rental receipts per the loan agreements. As of September 30, 2021, the outstanding interest receivable amounted to $2,674.

City of Madera
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
83 Note 5 – Lease Receivable
A. Governmental Activities
Certain portions of the City’s property is leased to others. Such property includes special purpose facilities, office and commercial space, and land. Lease receivable consists of agreements with other for the right-to-use of the underlying assets at various locations owned by the City. The terms of the arrangements range from 2 to 99 years.

The calculated interest rates used vary depending on the length of the lease. For the fiscal year ended June 30, 2022, the City recognized $56,908 in lease revenue and $8,415 in interest revenue.

A summary of changes in lease receivable for the fiscal year ended June 30, 2022 is as follows:

Balance Balance Due within Due in More
July 1, 2021 Additions Deletions June 30, 2022 One Year Than One Year Leases receivable $ 558,352 $ (47,607) - $ $ 510,745 $ 47,685 $ 463,060 Classification
As of June 30, 2022, the required payments for these leases, including interest, are:

Year Ending
June 30, Principal Interest Total
2023 47,685 $ $ 8,847 $ 56,532
2024 22,570 8,516 31,086
2025 20,187 8,210 28,397
2026 14,572 7,926 22,498
2027 15,421 7,640 23,061
2028-2032 90,945 33,299 124,244
2033-2037 117,183 23,388 140,571
2038-2042 148,303 10,739 159,042
2043 33,879 355 34,234
Total $ 510,745 $ 108,920 $ 619,665
As of June 30, 2022, the amounts reported as deferred inflows of resources will be recognized as lease revenue as follows:

Year Ending Amortization
June 30, Schedule
2023 $ 56,908
2024 31,006
2025 27,814
2026 21,429
2027 21,429
2028-2032 128,572
2033-2037 85,715
2038-2042 107,144
2043 21,427
Total $ 501,444
City of Madera
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
84 Note 5 – Lease Receivable (Continued)
B. Business-Type Activities
Certain portions of the City’s property is leased to others. Such property includes special purpose facilities, office and commercial space, and land. Lease receivable consists of agreements with other for the right-to-use of the underlying assets at various locations owned by the City. The terms of the arrangements range from 2 to 99 years.

The calculated interest rates used vary depending on the length of the lease. For the fiscal year ended June 30, 2022, the City recognized $63,374 in lease revenue and $16,127 in interest revenue.

A summary of changes in lease receivable for the fiscal year ended June 30, 2022 is as follows:

Balance Balance Due within Due in More
July 1, 2021 Additions Deletions June 30, 2022 One Year Than One Year Leases receivable $ 968,610 $ (56,896) - $ $ 911,714 $ 52,768 $ 858,946 Classification
As of June 30, 2022, the required payments for these leases, including interest, are:

Year Ending
June 30, Principal Interest Total
2023 52,768 $ $ 16,920 $ 69,688
2024 36,784 16,238 53,022
2025 37,459 15,563 53,022
2026 38,146 14,876 53,022
2027 38,846 14,176 53,022
2028-2032 200,934 59,927 260,861
2033-2037 172,495 42,008 214,503
2038-2042 147,326 26,724 174,050
2043-2047 142,925 11,328 154,253
2048-2050 44,031 985 45,016
Total $ 911,714 $ 218,745 $ 1,130,459
As of June 30, 2022, the amounts reported as deferred inflows of resources will be recognized as lease revenue as follows:

Year Ending Amortization
June 30, Schedule
2023 60,047 $
2024 43,419
2025 43,419
2026 43,419
2027 43,419
2028-2032 250,631
2033-2037 133,205
2038-2042 134,554
2043-2047 118,859
2048-2050 34,264
Total $ 905,236
City of Madera
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
85 Note 6 – Interfund Receivables, Payables, and Transfers A. Due To / From Other Funds
Amounts due to and due from other funds at June 30, 2022, were as follows:

Receivable Fund Payable Fund Amount Purpose
General Fund Solar Energy Lease Capital Projects Fund $ 2,381,487 Overdrawn Cash General Fund Federal Aid Urban Special Revenue Fund 103,001 Overdrawn Cash General Fund Street Construction Special Revenue Fund 1,001,567 Overdrawn Cash General Fund Streets and Roads Capital Projects Funds Overdrawn Cash 295 General Fund Local Transit Enterprise Fund 277,685 Overdrawn Cash General Fund Golf Course Enterprise Fund 529,076 Overdrawn Cash Total $ 4,293,111
B. Transfers
Interfund transfers during the year ended June 30, 2022, consisted of the following:

Transfers In Transfers Out Amount Purpose
General Fund Special Gas Tax Special Revenue Fund $ 630,467 Capital projects General Fund Measure "T" Sales Tax Special Revenue Fund 897,474 Capital projects General Fund Street Construction Special Revenue Fund 512,000 Capital projects General Fund Community Facilities District Special Revenue Fund 317,600 Administrative cost General Fund General Development Impact Fee Special Revenue Fund 15,000 Administrative cost General Fund General Development Impact Fee Special Revenue Fund 125,020 Debt service General Fund Water Enterprise Fund 60,000 Engineering costs General Fund Solid Waste Disposal Enterprise Fund 593,857 Engineering costs General Fund Drainage Operations Enterprise Fund 45,000 Engineering costs General Fund Intermodal Facility Special Revenue Fund Fund insurance reserve 249 General Fund Parking District Operations Special Revenue Fund Fund insurance reserve 311 General Fund Water Enterprise Fund Fund insurance reserve 42,468 General Fund Sewer Enterprise Fund Fund insurance reserve 45,865 General Fund Solid Waste Disposal Enterprise Fund Fund insurance reserve 15,596 General Fund Drainage Operations Enterprise Fund Fund insurance reserve 8,408 General Fund Local Transit Enterprise Fund Fund insurance reserve 4,612 General Fund Airport Enterprise Fund Fund insurance reserve 3,475 General Fund Internal Service Funds Fund insurance reserve 33,528 Subtotal 3,350,930
Golf Course Enterprise Fund General Fund 298,151 Capital projects Total $ 3,649,081
C. Long-Term Advances
At June 30, 2022, the balances of long-term advances were as follows:

Advances To Advances From Amount
General Fund Golf Course Enterprise Fund $ 36,720
City of Madera
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
86 Note 6 – Interfund Receivables, Payables, and Transfers (Continued) C. Long-Term Advances (Continued)
General Fund Advance to the Golf Course Fund
On January 1, 2014, the General Fund entered into loan agreement with the Golf Course Fund in the amount of $1,710,000. The loan is to be repaid over 20 years at 0.0% interest rate per year. This loan is for funding facility construction. At June 30, 2022, the outstanding balance of the agreement was $36,720.

The annual requirements to amortize the loan are as follows:

Year Ending
June 30, Principal Interest Total
2023 24,480 $ - $ 24,480 $
2024 12,240 - 12,240
Total $ - 36,720 $ 36,720 $
Note 7 – Due to Fiduciary Funds
Due to fiduciary funds as of June 30, 2022, was as follows:

Receivable Fund Payable Fund Amount Purpose
RDA Successor Agency
Purpose Trust Fund General Fund $ 48,919 Reimbursement
Note 8 – Capital Assets
A. Governmental Activities
The summary of changes in governmental activities capital assets for the year ended June 30, 2022, is as follows:

Balance Balance
July 1, 2021 Additions Deletions Transfers June 30, 2022 Capital assets, not being depreciated
Land $ 12,409,951 $ - $ - 205,000 $ 12,614,951
Construction in progress 29,218,024 7,063,488 (12,429,933) - 23,851,579 Total capital assets, not being depreciated 41,627,975 7,063,488 (12,224,933) - 36,466,530 Capital assets, being depreciated
Building and improvements 24,965,790 76,879 - 25,042,669 - Infrastructure 307,244,162 1,189,535 (16,814) 11,520,433 319,937,316 Equipment 16,399,608 1,118,417 - 704,500 18,222,525
Total capital assets, being depreciated 348,609,560 2,384,831 (16,814) 12,224,933 363,202,510 Accumulated depreciation:

Building and improvements (9,512,257) (723,867) - (10,236,124) - Infrastructure (174,836,280) (6,578,194) 16,557 (181,397,917) - Equipment (8,914,489) (1,045,644) - (9,960,133) -
Total accumulated depreciation (193,263,026) (8,347,705) 16,557 (201,594,174) - Total capital assets, being depreciated, net 155,346,534 (5,962,874) (257) 12,224,933 161,608,336 Total capital assets, net $ 196,974,509 $ 1,100,614 $ (257) $ 198,074,866 - $ City of Madera
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
87 Note 8 – Capital Assets
A. Governmental Activities (Continued)
Depreciation and amortization expense were charged to the functions/programs of the governmental activities as follows:

General government $ 5,389,565
Public protection 489,692
Social services 1,080,474
Public ways and facilities 656
Community development 708,466
Culture and recreation 11,981
Internal service funds 666,871
Total depreciation expenses $ 8,347,705
B. Business-Type Activities
The summary of changes in business-type activities capital assets for the year ended June 30, 2022, is as follows:

Balance Balance
July 1, 2021 Additions Deletions Transfers June 30, 2022 Capital assets, not being depreciated
Land $ 9,347,017 $ 378,298 $ - $ 9,725,315 - $
Construction in progress 1,612,044 515,922 (365,365) - 1,762,601 Total capital assets, not being depreciated 10,959,061 894,220 (365,365) - 11,487,916 Capital assets, being depreciated
Building and improvements 69,924,082 - - 69,924,082 -
Infrastructure 101,307,678 635,179 365,365 - 102,308,222 Equipment 5,672,034 - - 5,672,034 -
Total capital assets, being depreciated 176,903,794 635,179 365,365 - 177,904,338 Accumulated depreciation:

Building and improvements (36,296,713) (2,049,974) - (38,346,687) - Infrastructure (42,136,610) (2,081,978) - (44,218,588) - Equipment (3,137,039) (281,955) - (3,418,994) -
Total accumulated depreciation (81,570,362) (4,413,907) - (85,984,269) - Total capital assets, being depreciated, net 95,333,432 (3,778,728) 365,365 - 91,920,069 Total capital assets, net $ 106,292,493 $ (2,884,508) $ - $ 103,407,985 - $ Depreciation expense was charged to the functions/programs of the business-type activities as follows:

Water $ 896,970
Sewer 2,449,844
Drainage operations 344,545
Local transit 424,873
Airport 297,675
Total depreciation expenses $ 4,413,907
City of Madera
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
88 Note 8 – Capital Assets (Continued)
C. Fiduciary Fund Financial Statements
The summary of changes in capital assets for fiduciary funds for the year ended June 30, 2022, is as follows:

Balance Balance
July 1, 2021 Additions Deletions June 30, 2022
Capital assets, not being depreciated
Land $ 16,701 $ - $ 16,701 - $
Total capital assets, not being depreciated 16,701 - 16,701 - Capital assets, being depreciated
Building and improvements 2,359,125 - 2,359,125 -
Total capital assets, being depreciated 2,359,125 - 2,359,125 - Accumulated depreciation:

Building and improvements (795,901) (34,738) (830,639) - Total accumulated depreciation (795,901) (34,738) (830,639) - Total capital assets, being depreciated, net 1,563,224 (34,738) 1,528,486 - Total capital assets, net $ 1,579,925 $ (34,738) $ 1,545,187 - $ Depreciation expense for fiduciary fund financial statements for the year ended June 30, 2022 was $34,738.

D. Component Unit
The summary of changes in capital assets for the component unit for the fifteen month period ended September 30, 2021, is as follows:

Balance Balance
July 1, 2020 Additions Deletions September 30, 2021
Capital assets, not being depreciated
Land $ 785,827 $ - $ - 785,827
Total capital assets, not being depreciated 785,827 - - 785,827 Capital assets, being depreciated
Building and improvements 30,129,775 643,265 30,773,040 - Equipment 734,874 5,183 - 740,057
Total capital assets, being depreciated 648,448 30,864,649 - 31,513,097 Less: accumulated depreciation (24,948,068) (915,721) (25,863,789) - Total capital assets, being depreciated, net 5,916,581 (267,273) 5,649,308 - Total capital assets, net $ 6,702,408 $ (267,273) $ 6,435,135 - $ Depreciation expense for the component unit for the fifteen month period ended September 30, 2021 was $915,721.

City of Madera
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
89 Note 9 – Long-Term Liabilities
A. Governmental Activities
A summary of changes in the long-term liabilities of the governmental activities for the year ended June 30, 2022, is as follows:

Balance Debt Debt Balance Due within Due in More
July 1, 2021 Issued Retired June 30, 2022 One Year Than One Year Governmental Activities:

Direct borrowings:

Finance purchase:

Solar Energy Finance Purchase 19,432,000 $ $ (788,000) - $ $ 18,644,000 $ 810,000 $ 17,834,000 Total finance purchase 19,432,000 (788,000) - 18,644,000 810,000 17,834,000 Loans payable:

Police Facility Commercial Loan 525,400 (111,200) - 414,200 114,400 299,800 Total loans payable 525,400 (111,200) - 414,200 114,400 299,800 Public borrowings:

Lease revenue bonds:

Series 2019, New Fire Station 3,750,000 (135,000) - 3,615,000 145,000 3,470,000 plus: bond premium 581,850 (33,155) - 548,695 548,695 - Total lease revenue bonds 4,331,850 (168,155) - 4,163,695 145,000 4,018,695 Total $ 24,289,250 $ (1,067,355) - $ $ 23,221,895 $ 1,069,400 $ 22,152,495 Classification
2019 Solar Energy Finance Purchase (Direct Borrowing)
On December 30, 2019, the City entered into an equipment finance purchase agreement in a direct placement transaction with Bank of America for an energy improvement and upgrade project (2019 Solar Equipment Finance Purchase) in the amount of $19,432,000. The energy project improvements include HVAC upgrade, LED lighting, solar streetlights, EV charging stations and PV solar.

The finance purchase transaction closed on December 30, 2019. The interest was capitalized for the first two years, with interest only payments beginning June 1, 2020 through June 1, 2021 and principal and interest due in semi-annual payments, payable June 1st and December 1st thereafter, with an interest rate of 2.77%. At June 30, 2022, the outstanding balance was $18,644,000.

The annual debt service requirements at June 30, 2022 are as follows:

Year Ending
June 30, Principal Interest Total
2023 810,000 $ 505,220 $ 1,315,220 $
2024 833,000 482,465 1,315,465
2025 856,000 459,072 1,315,072
2026 880,000 435,029 1,315,029
2027 905,000 410,306 1,315,306
2028-2032 4,921,000 1,655,670 6,576,670
2033-2037 5,653,000 924,474 6,577,474
2038-2039 3,786,000 159,246 3,945,246
Total $ 5,031,482 18,644,000 $ 23,675,482 $
City of Madera
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
90 Note 9 – Long-Term Liabilities (Continued)
A. Governmental Activities (Continued)
2019 Solar Energy Lease Purchase (Direct Borrowing) (Continued) The City entered into finance purchase agreement whereby the City acquired certain capital assets and financed them to the City with the option to purchase. Unspent finance purchase proceeds are included in restricted cash and investments. The leased assets are included in capital assets and are summarized by major asset class below:

Unspent finance purchase proceeds 2,517,025 $
Construction in progress 18,220,272
Total $ 20,737,297
2019 Refunding of the Police Facility (Police Facility Commercial Loan) (Private Borrowing) In December 2005, the City entered into an agreement with La Salle Bank (and subsequently sold to Capital One Public Funding, LLC) to finance a portion of the construction cost for the police facility. The entire purchase price of the police station was $5,200,000. The financed portion of the police station was $1,500,000 and was payable over a period of twenty years.

On January 1, 2018, the agreements was refunded and the Financing Authority paid the City an advance rental for the use and right to the possession of the Police and Golf Course facilities for a total of $2,553,000. The lease was then assigned to Zions Bank/California Bank & Trust on the same day and named the Police Facility Commercial Loan. The bonds are due in annual installments of $50,900 to $61,600 beginning May 2018 with interest rate fixed

2.760% per annum payable semi-annually. Total principal and interest remaining on the agreement is payable through 2026. At June 30, 2022, the outstanding balance was $414,200.

The annual debt service requirements at June 30, 2022 are as follows:

Year Ending
June 30, Principal Interest Total
2023 114,400 $ 10,648 $ 125,048 $
2024 117,400 7,471 124,871
2025 120,800 4,206 125,006
2026 61,600 850 62,450
Total $ 23,175 414,200 $ 437,375 $
2019 Lease Revenue Bonds (Fire Station) (Public Offering) The Madera Public Financing Authority issued the Lease Revenue Bonds 2019 on June 1, 2019 for $4,005.000.

The proceeds of the bonds will be used to finance the construction of a fire station. The City entered into a Facilities Lease Agreement with the Madera Public Financing Authority to make rental payments. The Bonds are due in annual installments of $230,000 to $307,000 through February 1, 2039 with interest payable semiannually on February 1 and August 1 of each year with interest rate from 3.00% to 5.00%. At June 30, 2022 the outstanding balance was $3,615,000.

City of Madera
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
91 Note 9 – Long-Term Liabilities (Continued)
A. Governmental Activities (Continued)
2019 Lease Revenue Bonds (Fire Station) (Public Offering) (Continued) The annual debt service requirements at June 30, 2022 are as follows:

Year Ending
June 30, Principal Interest Total
2023 145,000 $ 162,600 $ 307,600 $
2024 150,000 155,350 305,350
2025 155,000 147,850 302,850
2026 165,000 140,100 305,100
2027 175,000 131,850 306,850
2028-2032 1,000,000 520,500 1,520,500
2033-2037 1,250,000 271,300 1,521,300
2038-2039 575,000 34,800 609,800
Total $ 1,564,350 3,615,000 $ 5,179,350 $
B. Business-Type Activities
A summary of changes in the long-term liabilities of the business-type activities for the year ended June 30, 2022, is as follows:

Balance Debt Debt Balance Due within Due in More
July 1, 2021 Issued Retired June 30, 2022 One Year Than One Year Business-Type Activities:

Direct borrowings:

Loans payable:

BBVA loan $ 6,472,000 $ (372,000) - $ $ 6,100,000 $ 379,000 $ 5,721,000 Airport Hanger loan 53,120 (25,939) - 27,181 27,181 -
Golf Course commercial loan 784,100 (306,200) - 477,900 316,100 161,800 Total loans payable 7,309,220 (704,139) - 6,605,081 722,281 5,882,800 Public borrowings:

Bonds payable:

Water and Wastewater Refunding Revenue
Bonds, Series 2015 24,480,000 (1,250,000) - 23,230,000 1,295,000 21,935,000 2020 Water Revenue Refunding Bonds 8,233,042 (418,148) - 7,814,894 435,546 7,379,348 Total bonds payable 32,713,042 (1,668,148) - 31,044,894 1,730,546 29,314,348 Total $ 40,022,262 $ (2,372,287) - $ $ 37,649,975 $ 2,452,827 $ 35,197,148 Classification
Airport Hanger Loan (Private Borrowing)
Loan payable to the Department of Transportation, Division of Aeronautics for the purchase of fourteen airplane hangars; annual installments of $14,131 to $27,180, including interest at 4.7829%. At June 30, 2022, the total principal and interest remaining on the Department of Transportation, Division of Aeronautics loan was $27,181.

The annual debt service requirements at June 30, 2022 are as follows:

Year Ending
June 30, Principal Interest Total
2023 27,181 $ 1,300 $ 28,481 $
City of Madera
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
92 Note 9 – Long-Term Liabilities (Continued)
B. Business-Type Activities (Continued)
BBVA Compass Loan (Taxable) (Refinance CIEDB Loan)
In January 2021, the City refinanced the CIEDB Loan for the purpose of saving on annual debt service costs. The loan, in the amount of $6,472,000, is for 15 years with an effective interest rate of 2.41%. The loan is a taxable loan. Annual installment payments range from $502,989 to $522,626. The average fiscal year savings is $24,655, with a total savings of $369,829. On June 30, 2022, the outstanding balance was $6,100,000.

The annual debt service requirements at June 30, 2022 are as follows:

Year Ending
June 30, Principal Interest Total
2022 379,000 $ 142,443 $ 521,443 $
2023 387,000 133,213 520,213
2024 395,000 123,790 518,790
2025 404,000 114,162 518,162
2026 412,000 104,329 516,329
2027-2031 2,195,000 366,742 2,561,742
2022-2036 1,928,000 94,135 2,022,135
Total $ 1,078,814 6,100,000 $ 7,178,814 $
2018 Refunding of the 1993 Variable Rate Demand Bonds (Golf Course Commercial Loan) (Private Placement) In May 1993, the Financing Authority issued Variable Rate Demand Bonds in the aggregate principal of $5,280,000. The proceeds were used to redeem $4,835,000 of its December 8, 1989 Lease Revenue Bonds, Series A, and $262,450 for additional Golf Course construction.

On January 1, 2018, the Bonds were refunded and the Financing Authority paid the City an advance rental for the use and right to the possession of the Golf Course and Police facilities for a total of $2,553,000. The lease was then assigned to Zions Bank/California Bank & Trust on the same day and named the Golf Course Commercial Loan.

The loan is due in annual installments of $138,100 ($10,600 first year) to $161,800 beginning May 2018 with interest rate fixed 3.190% per annum payable semi-annually. Total principal and interest remaining on the agreement is $493,225, payable through 2024. At June 30, 2022, the outstanding balance was $477,900.

The annual debt service requirements at June 30, 2022 are as follows:

Year Ending
June 30, Principal Interest Total
2023 316,100 $ 12,744 $ 328,844 $
2024 161,800 2,581 164,381
Total $ 15,325 477,900 $ 493,225 $
Water and Wastewater Refunding Revenue Bonds, Series 2015 (Public Offering) Water and Wastewater Refunding Revenue Bonds, Series 2015 were issued by the Financing Authority in December 2015 for $30,140,000. Proceeds from the bonds were used to refund $30,440,000 of its Water and Wastewater Refunding Revenue Bonds, Series 2016. The bonds are due in annual installments of $70,000 to $2,080,000 through March 1, 2036, with interest payable semiannually on September 1 and March 1 of each year at 3.700%. At June 30, 2022, the outstanding balance of the Water and Wastewater Revenue Bonds was $23,230,000.

City of Madera
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
93 Note 9 – Long-Term Liabilities (Continued)
B. Business-Type Activities (Continued)
Water and Wastewater Refunding Revenue Bonds, Series 2015 (Public Offering) (Continued) The Financing Authority has pledged a portion of future water and wastewater revenue to repay the 2015 Water and Wastewater Revenue Bonds. For the year ended June 30, 2022, total principal and interest paid was $2,155,760, and net revenues were $11,736,775. Total principal and interest remaining on the agreement is $32,337,690 payable through 2036.

The annual debt service requirements at June 30, 2022 are as follows:

Year Ending
June 30, Principal Interest Total
2023 1,295,000 $ 859,510 $ 2,154,510 $
2024 1,340,000 811,595 2,151,595
2025 1,395,000 762,015 2,157,015
2026 1,450,000 710,400 2,160,400
2027 1,505,000 656,750 2,161,750
2028-2032 8,360,000 2,409,255 10,769,255
2033-2036 7,885,000 742,405 8,627,405
Total $ 6,951,930 23,230,000 $ 30,181,930 $
Water Refunding Revenue Bonds, Series 2019 (Public Offering) Water Refunding Bonds, Series 2019 were issued by the Financing Authority in December 2019 for $9,016,903.

The City used the proceeds to refund the outstanding principal of the Water Revenue Bonds, Series 2010 in the amount of $9,530,000. The bonds are due semi-annual installments of $204,890 to $312,774 with interest rate fixed at 2.64% per annum payable semi-annually. Total principal and interest remaining on the bonds is payable through 2037. At June 30, 2022 the outstanding principal and interest balance was $9,511,301. The aggregate debt service payments of the new debt are $2,587,313 less than the old debt. The issuance of the new debt and refunding of the old debt resulted in an economic gain (the difference between the net present value of the old debt and new debt service payments) of approximately $2,053,508.

The Financing Authority has pledged a portion of future water and wastewater revenue to repay the 2019 Water Revenue Bonds. For the year ended June 30, 2022, total principal and interest paid was $632,740, and net revenues were $6,850,805.

The annual debt service requirements at June 30, 2022 are as follows:

Year Ending
June 30, Principal Interest Total
2023 435,546 $ 203,439 $ 638,985 $
2024 447,120 191,863 638,983
2025 457,908 179,988 637,896
2026 467,850 167,834 635,684
2027 480,334 155,400 635,734
2028-2032 2,585,405 579,691 3,165,096
2033-2037 2,940,731 218,192 3,158,923
Total $ 1,696,407 7,814,894 $ 9,511,301 $
City of Madera
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
94 Note 9 – Long-Term Liabilities (Continued)
C. Fiduciary Fund Financial Statements
A summary of changes in the long-term liabilities of the fiduciary fund financial statements for the year ended June 30, 2022, is as follows:

Balance Debt Debt Balance Due within Due in More
July 1, 2020 Issued Retired June 30, 2022 One Year Than One Year Fiduciary Activities:

Public borrowings:

Tax allocation bonds:

Series 2018A $ 30,185,000 $ (710,000) - $ $ 29,475,000 $ 770,000 $ 28,705,000 Series 2018B 2,785,000 (680,000) - 2,105,000 670,000 1,435,000 Add: unamortized bond premiums 3,892,970 (228,999) - 3,663,971 3,663,971 - Total tax allocation bonds 36,862,970 (1,618,999) - 35,243,971 1,440,000 33,803,971 Total $ 36,862,970 $ (1,618,999) - $ $ 35,243,971 $ 1,440,000 $ 33,803,971 Classification
Tax Allocation Refunding Bonds, Series 2018A and 2018B (Public Offering) On July 17, 2018, the Successor Agency to the Former Madera Redevelopment Agency issued $31,445,000 of Tax Allocation Refunding Bonds, Series 2018A and $4,065,000 of Tax Allocation Refunding Bonds, Series 2018B (collectively the “2018 TARBs”) to (a) refund four outstanding series of bonds payable (the 1998 Tax Allocation Redevelopment Project Bonds, the 2003 Tax Allocation Refunding and Redevelopment Project Bonds, the Madera Redevelopment Agency Subordinate Tax Allocation Bonds, Series 2008A, and the Madera Redevelopment Agency Housing Set-Aside Subordinate Tax Allocation Bonds, Series 2008B) from tax increment revenue generated in the Madera Redevelopment Project Area (the “Project Area”), (b) fund a reserve account, and (c) pay the costs of issuance of the bonds. The 2018 TARBs are payable from and secured by a pledge of tax revenues to be derived from the Project Area.

The 2018 TARBs consist of serial bonds maturing from 2019 through 2038 in annual installments of $390,000 to $2,405,000. Interest is due and payable semi-annually on March 1 and September 1 of each year at rates ranging from 3.0% to 5.0% commencing March 1, 2019. Annual principal on the bonds is due on September 1 of each year. The bonds are subject to federal arbitrage requirements. The aggregate debt service payments of the new debt are $11,314,301 less than the old debt. The issuance of the new debt and refunding of the old debt resulted in an economic gain (the difference between the net present value of the old debt and new debt service payments) of approximately $8,659,587.

A reserve account is required to be maintained in the amount of the lesser of (i) 10% of the original aggregate principal amount of the 2018 TARBs, or (ii) 125% of the average annual debt service with respect to the 2018 TARBs, or (iii) the maximum annual debt service with respect to the 2018 TARBs. As of June 30, 2022, the reserve requirement was met through the City’s purchase of a surety policy in-lieu of the cash reserve requirement. The total principal and interest outstanding at June 30, 2022 is $44,458,260.

City of Madera
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
95 Note 9 – Long-Term Liabilities (Continued)
C. Fiduciary Fund Financial Statements (Continued)
Tax Allocation Refunding Bonds, Series 2018A and 2018B (Public Offering) (Continued) The annual debt service requirements for the 2018 TARBs outstanding at June 30, 2022 are as follows:

Year Ending
June 30, Principal Interest Total
2023 770,000 $ 1,343,025 $ 2,113,025 $
2024 1,005,000 1,298,650 2,303,650
2025 1,045,000 1,247,370 2,292,370
2026 1,230,000 1,190,525 2,420,525
2027 1,705,000 1,125,675 2,830,675
2028-2032 9,635,000 4,405,450 14,040,450
2033-2037 11,290,000 2,056,925 13,346,925
2038-2039 2,795,000 79,138 2,874,138
Total $ 29,475,000 $ 12,746,758 $ 42,221,758
Tax Allocation Refunding Bonds, Series 2018A
Year Ending
June 30, Principal Interest Total
2023 670,000 $ 60,191 $ 730,191 $
2024 510,000 40,895 550,895
2025 525,000 23,296 548,296
2026 400,000 7,120 407,120
Total $ 2,105,000 $ 131,502 $ 2,236,502
Tax Allocation Refunding Bonds, Series 2018B
D. Component Unit
A summary of changes in the long-term liabilities of the component unit for the fifteen month period ended September 30, 2021, is as follows:

Balance Debt Debt Balance Due within Due in More
July 1, 2020 Issued Retired September 30, 2021 One Year Than One Year Component Unit:

Direct borrowings:

Loans payable:

Farmers' Home Administration loan 246,344 $ - $ $ (27,325) $ 219,019 $ 17,680 $ 201,339 Citizen Business Bank loan 2,821,412 (133,600) - 2,687,812 112,715 2,575,097 Total loans payable 3,067,756 (160,925) - 2,906,831 130,395 2,776,436 Total $ - 3,067,756 $ (160,925) $ $ 2,906,831 $ 130,395 $ 2,776,436 Classification
Farmers' Home Administration loan
Notes payable to Farmers' Home Administration, 1.00% due in monthly installments of $1,654, including interest, first trust deeds on land and building subject to note.

City of Madera
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
96 Note 9 – Long-Term Liabilities (Continued)
D. Component Unit (Continued)
Farmers' Home Administration loan (Continued)
The annual debt service requirements at September 30, 2021 are as follows:

Year Ending
June 30, Principal Interest Total
2022 17,680 $ 2,148 $ 19,828 $
2023 18,277 1,967 20,244
2024 18,605 1,782 20,387
2025 18,937 1,595 20,532
2026 19,271 1,404 20,675
Thereafter 4,696 126,249 130,945
Total $ 13,592 219,019 $ 232,611 $
Citizen Business Bank loan
Note payable to Citizen Business Bank, 4.50% due in monthly installments of $19,837, including interest, secured by assets subject to note.

The annual debt service requirements at September 30, 2021 are as follows:

Year Ending
June 30, Principal Interest Total
2022 112,715 $ 120,697 $ 233,412 $
2023 117,530 115,465 232,995
2024 122,697 110,298 232,995
2025 128,722 104,272 232,994
2026 134,720 98,275 232,995
Thereafter 121,302 2,071,428 2,192,730
Total $ 2,687,812 $ 670,309 $ 3,358,121
Note 10 – Special Assessment Debt with No City Commitment The City issued special tax and assessment bonds on behalf of property owners, pursuant to the Improvement Bond Act of 1915 and the Mello-Roos Community Facilities Act of 1982, to finance the acquisition and construction of certain infrastructure improvements within the assessment districts and community facilities districts.

The City acts solely as an agent for those paying special tax and assessments and remits the amounts collected to the bondholders of these fixed-rate Improvement Bond Act of 1915 and Mello-Roos Community Facilities Act of 1982 issues. The City is acting as an custodian and is in no way liable for the special assessment debt and, accordingly, the debt is not recorded in these financial statements.

On January 1, 2018, the City of Madera, on behalf of the City of Madera Community Facilities District No. 2006-1, issued the City of Madera Community Facilities District No. 2006-1 Special Tax Refunding Bonds Series 2018 to refund the CFD 2006-1 Series Special Tax Bond for the purpose of creating annual debt savings. Total debt service payments were reduced by $67,278. The amount of principal outstanding as of June 30, 2022 is $2,157,060 The bonds are not a general obligation of the City but are limited obligations, payable solely from special tax and assessments.

City of Madera
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
97 Note 10 – Special Assessment Debt with No City Commitment (Continued) The City has no obligation beyond the balances in the designated custodial funds for any delinquent assessment district bond payments. If delinquencies occur beyond the amounts held in the reserve funds created from bond proceeds, the City has no duty to pay the delinquency out of the available funds of the City. Neither the faith and credit nor the taxing power of the City, or the State of California, or any political subdivision thereof is pledged to the payment of these bonds.

Noncommittal debt amounts issued and outstanding at June 30, 2022 are as follows:

Outstanding
Original Balance
Amount June 30, 2022
CFD 2006-1, Series Special Tax Bonds Refunding Bonds Series 2019 2,452,228 $ 2,157,060 $ Note 11 – Compensated Absences
A. Governmental Activities
A summary of changes in the compensated absences balances for the governmental activities for the year ended June 30, 2022 is as follows:

Balance Balance Due within Due in More
July 1, 2021 Additions Deletions June 30, 2022 One Year Than One Year Compensated absences $ 1,800,986 $ 1,152,699 $ (1,097,608) $ 1,856,077 $ 1,097,609 $ 758,468 Classification
Compensated absences in the governmental activities are obligations of the following funds:

Governmental Funds $ 1,648,354
Fleet Maintenance 49,539
Facilities Maintenance 102,356
Technology 55,828
Total $ 1,856,077
B. Business-Type Activities
A summary of changes in the compensated absences balances for the business-type activities for the year ended June 30, 2022 is as follows:

Balance Balance Due within Due in More
July 1, 2021 Additions Deletions June 30, 2022 One Year Than One Year Compensated absences $ 403,037 $ 377,683 $ (317,475) $ 463,245 $ 311,861 $ 151,384 Classification
City of Madera
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
98 Note 11 – Compensated Absences (Continued)
B. Business-Type Activities (Continued)
Compensated absences in the business-type activities are obligations of the following funds:

Water Fund $ 206,039
Sewer Fund 117,468
Solid Waste Fund 61,603
Drainage Operations Fund 32,802
Local Transit Fund 34,362
Airport Fund 10,971
Total $ 463,245
C. Component Unit
A summary of changes in the compensated absences balances for the component unit for the fifteen month period ended June 30, 2020 is as follows:

Balance Balance Due within Due in More
July 1, 2020 Additions Deletions September 30, 2021 One Year Than One Year Compensated absences 87,950 $ 22,765 $ (38,216) $ 72,499 $ 36,120 $ 36,379 $ Classification
All compensated absences liabilities in the component unit belong to the Housing Authority of the City of Madera.

Note 12 – Risk Management
The City is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; and natural disasters for which the City obtains insurance coverage.

The City is a member of the Central San Joaquin Valley Risk Management Authority (CSJVRMA), a public entity risk pool for workers’ compensation and general liability insurance. The CSJVRMA is a consortium of fifty-five cities located in California’s San Joaquin Valley. It was established under the provisions of California Government Code Section 6500 et. seq. CSJVRMA is governed by a Board of Directors, consisting of one member appointed by each member city. The day-to-day business operations are handled by a management group employed by CSJVRMA. The relationship between the City and CSJVRMA is such that the CSJVRMA is not considered a component unit of the City for financial reporting purposes.

General Liability Insurance coverage is addressed via retention maintained by the City and participation in CSJVRMA.

The City maintains a self-insured retention level of $100,000 and participates in the CSJVRMA risk pool for coverage up to $1,000,000. CSJVRMA participates in an excess pool, which provides coverage from $1,000,000 to $29,000,000.

Workers’ Compensation coverage is also addressed via a retention maintained by the City and participation in CSJVRMA. The City maintains a self-insured retention level of $100,000 and participates in the CSJVRMA risk pool for additional coverage up to $250,000. CSJVRMA also participates in an excess pool which provides workers’ compensation coverage from $250,000 to $500,000 and purchases excess insurance of approximately $500,000 to the statutory limit.

City of Madera
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
99 Note 12 – Risk Management (Continued)
Public entity risk pools are formally organized and separated entities established under the Joint Exercise of Powers Act of the State of California. As separate legal entities, those entities exercise full powers and authorities within the scope of the related Joint Powers Agreements including the preparation of annual budgets, accountability for all funds, the power to make and execute contracts and the right to sue and be sued. Each risk pool is governed by a board consisting of representatives from member municipalities. Each board controls the operations of the respective risk pool, including selection of management and approval of operating budgets, independent of any influences by member municipalities beyond their representation of that board. Obligations and liabilities of these risk pools are not the City's responsibility.

CSJVRMA is currently operating as a common risk management and insurance program for 54 member cities. The program's general objectives are to formulate, develop, and administer, on the behalf of the member cities, a program of insurance, to obtain lower cost for that coverage, and to develop a comprehensive loss control program. A member may withdraw from CSJVRMA only by giving six-month notice. Cities applying for membership in CSJVRMA may do so on approval of a two-thirds vote of the board of CSJVRMA.

The latest financial information of the CSJVRMA for fiscal year ended June 30, 2022, is as follows:

Total Assets $ 150,837,823
Total Liabilities $ 118,663,929
Net Position $ 32,173,894
Operating Revenues $ 66,885,024
Operating Expenses $ 47,584,363
Nonoperating Revenues (Expenses) $ (7,973,544)
Change in Net Position $ 11,327,117
City of Madera
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
100
Note 13 – Pension Plans
A. Summary
Governmental Business-Type Component
Activities Activities Total Unit
Deferred outflows of resources:

Pension contribution made after measurement date:

CalPERS Miscellaneous $ 1,317,599 2,350,469 $ 3,668,068 $ 313,081 $ CalPERS Safety - 3,055,010 3,055,010 -
Total pension contribution made after measurement date 1,317,599 5,405,479 6,723,078 313,081 Difference between expected and actual experience:

CalPERS Miscellaneous 54,599 30,607 85,206 376,100
CalPERS Safety 2,339,702 2,339,702 - -
Total difference between expected and actual experience 2,394,301 30,607 2,424,908 376,100 Adjustment due to difference in proportions:

CalPERS Miscellaneous - - - 254,716
Total adjustment due to difference in proportions - - - 254,716 Total deferred outflows of resources
CalPERS Miscellaneous 2,405,068 1,348,206 3,753,274 943,897 CalPERS Safety 5,394,712 5,394,712 - -
Total deferred outflows of resources $ 1,348,206 7,799,780 $ 9,147,986 $ 943,897 $ Net pension liability:

CalPERS Miscellaneous $ 13,857,543 $ 5,389,070 $ 19,246,613 $ 2,517,018 CalPERS Safety 13,694,549 13,694,549 - -
Total net pension liability $ 5,389,070 27,552,092 $ 32,941,162 $ 2,517,018 $ Deferred inflows of resources:

Actual earnings on pension plan investments in excess of projected earnings:

CalPERS Miscellaneous $ 1,144,146 6,271,264 $ 7,415,410 $ 2,581,362 CalPERS Safety - 8,150,889 8,150,889 -
Total actual earnings on pension plan investments in excess of projected earnings 1,144,146 14,422,153 15,566,299 2,581,362 Adjustment due to difference in proportions:

CalPERS Miscellaneous - - - 150,774
CalPERS Safety - 47,597 47,597 -
Total adjustment due to difference in proportions - 47,597 47,597 150,774 Employer contributions in excess of proportionate share of contribution:

CalPERS Miscellaneous - - - 3,103
CalPERS Safety - 183,927 183,927 -
Total employer contributions in excess of proportionate share of contribution 183,927 - 183,927 3,103 Changes of assumptions:

CalPERS Miscellaneous 584,344 106,609 690,953 39,880
Total difference between expected and actual experience 584,344 106,609 690,953 39,880 Total deferred inflows of resources
CalPERS Miscellaneous 6,855,608 1,250,755 8,106,363 2,775,119 CalPERS Safety 8,382,413 8,382,413 - -
Total deferred inflows of resources $ 1,250,755 15,238,021 $ 16,488,776 $ 2,775,119 $ Governmental Business-Type Component
Activities Activities Total Unit
Pension expenses:

CalPERS Miscellaneous $ 185,932 478,465 $ 664,397 $ 336,461 $ CalPERS Safety - 3,435,135 3,435,135 -
Total net pension expenses $ 185,932 3,913,600 $ 4,099,532 $ 336,461 $ City of Madera
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
101
Note 13 – Pension Plans (Continued)
B. City Miscellaneous Plan
Plan Description
Substantially all City employees working the equivalent of 1,000 hours per fiscal year are eligible to participate in the Miscellaneous Plan Agent multiple-employer defined benefit plan or the Safety Plan Cost-sharing multipleemployer defined benefit administered by California Public Employees Retirement System (CalPERS), which acts as a common investment and administrative agent for its participating member employers. Benefit Provisions under the Plans are established by State statutes within the Public Employee’s Retirement Law. CalPERS issues publicly available reports that include a full description of the pension plans regarding benefit provisions, assumptions and membership information that can be found on the CalPERS website. Copies of the CalPERS annual financial report may be obtained from the CalPERS Executive Office – 400 P Street, Sacramento, CA 95814.

Employees Covered
At June 30, 2021, the measurement date, the following employees were covered by the benefit terms for the Plan:

Active employees 157
Transferred and terminated employees 265
Retired employees and beneficiaries 258
Total 680
Benefits Provided
CalPERS provide retirement and disability benefits, annual cost-of-living adjustments, and death benefits to plan members and beneficiaries. Classic CalPERS member becomes eligible for service retirement upon attainment of age 55 with at least 5 years of credited service. PEPRA miscellaneous members become eligible for service retirement upon attainment of age 62 with at least 5 years of service. The service retirement benefit is a monthly allowance equal to the product of the benefit factor, years of service, and final compensation. The final compensation is the monthly average of the member's highest 36 full-time equivalent monthly pay.

Following are the benefit provisions for each plan:

Prior to January 1, 2011 thru On or After
Hire Date January 1, 2011 January 1, 2013 January 1, 2013 Benefit formula 2.5% @ 55 2% @ 60 2% @ 62
Benefit vesting schedule 5 years service 5 years service 5 years service Benefit payments Monthly for life Monthly for life Monthly for life Retirement age 50 - 55 50 - 63 52 - 67
Monthly benefits, as a % of eligible compensation 2.000% to 2.500% 1.092% to 2.418% 1.000% to 2.500% Required employee contribution rates 8.00% 7.000% 6.250% Required employer contribution rates 10.060% 14.154% 10.060% Final Annual Compensation 1 year 1 year 1 year
City Miscellaneous Plan
City of Madera
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
102
Note 13 – Pension Plans (Continued)
B. City Miscellaneous Plan (Continued)
Contributions
Section 20814(c) of the California Public Employees’ Retirement Law (“PERL”) requires that the employer contribution rates for all public employers be determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rate. The total plan contributions are determined through CalPERS’ annual actuarial valuation process. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. The employer is required to contribute the difference between the actuarially determined rate and the contribution rate of employees. For the year ended June 30, 2022, the employer contributions made for the Miscellaneous Plan was $3,668,068.

Net Pension Liability
The City’s net pension liability is measured as the total pension liability, less the pension plan’s fiduciary net position. The net pension liability of the Plan is measured as of June 30, 2021, using an annual actuarial valuation as of June 30, 2020 rolled forward to June 30, 2021 using standard update procedures. A summary of principal assumptions and methods used to determine the net pension liability is shown on the following page.

Actuarial Assumptions
The total pension liabilities in the June 30, 2020 actuarial valuations were determined using the following actuarial assumptions:

Actuarial Cost Method
Actuarial Assumptions:

Discount Rate
Inflation
Payroll Growth
Salary Increases
Investment Rate of Return
Mortality Rate Table
Post Retirement Benefit Increase

7.25%
Derived using CalPERS’ Membership Data for all Funds. The mortality table used was developed based on CalPERS’ specific data. The table includes 20 years of mortality improvements using Society of Actuaries Scale BB.

Contract COLA up to 2.75% until Purchasing Power Protection Allowance Floor on Purchasing Power applies, 2.75% thereafter
Entry Age Normal in accordance with the requirement of GASB Statement No. 68

7.15%

2.50%
Varies by Entry Age and Service

2.75%
The underlying mortality assumptions and all other actuarial assumptions used in the June 30, 2020 valuation were based on the results of December 2017 actuarial experience study for the period 1997 to 2015. Further details of the Experiences Study can be found on the CalPERS website.

Discount Rate
In determining the long-term expected rate of return, CalPERS took into account, both short-term and long-term market return expectations as well as the expected pension fund cash flows. Such cash flows were developed assuming that both members and employers will make their required contributions on time and as scheduled in all future years. Using historical returns of all the funds’ asset classes, expected compound (geometric) returns were calculated over the short-term (first 10 years) and the long-term (11-60 years) using a building-block approach.

Using the expected nominal returns for both short-term and long-term, the present value of benefits was calculated for each fund. The expected rate of return was set by calculating the single equivalent expected return that arrived at the same present value of benefits for cash flows as the one calculated using both short-term and long-term returns. The expected rate of return was then set equivalent to the single equivalent rate calculated above and rounded down to the nearest one quarter of one percent.

City of Madera
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
103
Note 13 – Pension Plans (Continued)
B. City Miscellaneous Plan (Continued)
Discount Rate (Continued)
The table below reflects long-term expected real rate of return by asset class. The rate of return was calculated using the capital market assumptions applied to determine the discount rate and asset allocation. These geometric rates of return are net of administrative expenses.

Asset Class New Strategic Allocation
Real Return Years
1 - 10 1
Real Return Years
11 + 2
Global equity 50.00% 4.80% 5.98%
Global fixed income 28.00% 1.00% 2.62%
Inflation sensitive assets 0.00% 0.77% 1.81%
Private equity 8.00% 6.30% 7.23%
Real assets 13.00% 3.75% 4.93%
Liquidity 1.00% 0.00% -0.92%
100.00%
1 An expected inflation of 2.00% was used for this period. 2 An expected inflation of 2.92% was used for this period.

The discount rate used to measure the total pension liability was 7.15% for the plan. To determine whether the municipal bond rate should be used in the calculation of a discount rate for each plan, CalPERS stress tested plans that would most likely result in a discount rate that would be different from the actuarially assumed discount rate.

Based on the testing, none of the tested plans run out of assets. Therefore, the current 7.15% discount rate is adequate and the use of the municipal bond rate calculation is not necessary. The long term expected discount rate of 7.15% is applied to all plans in the Public Employees Retirement Fund (PERF). The stress test results are presented in a detailed report called “GASB Crossover Testing Report” that can be obtained from the CalPERS website under the GASB 68 Section.

Sensitivity of the Net Pension Liability to Changes in the Discount Rate The following presents the City’s net pension liability, calculated using the discount rate, as well as what the City’s net pension liability would be if it were calculated using a discount rate that is one percentage point lower or one percentage point higher than the current rate:

Discount Rate - 1% Current Discount Discount Rate + 1%
(6.15%) Rate (7.15%) (8.15%)
Miscellaneous Plan - 53 $ 31,629,858 $ 19,246,613 $ 8,991,674 Plan's Aggregate Net Pension Liability/(Asset)
City of Madera
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
104
Note 13 – Pension Plans (Continued)
B. City Miscellaneous Plan (Continued)
Changes in the Net Pension Liability
The following table shows the changes in net pension liability recognized over the measurement period:

Total Pension
Liability
Plan Fiduciary Net
Position Net Pension Liability
Balance at June 30, 2020 (Valuation Date) 95,584,677 $ 65,306,722 $ 30,277,955 $ Changes in the year:

Service cost 1,606,099 - 1,606,099
Interest on the total pension liabilities 6,643,295 - 6,643,295 Changes in assumptions - - -
Differences between expected and actual experience (711,985) - (711,985) Benefit payments, including refunds of members contributions (5,525,027) (5,525,027) - Contributions - employer - 3,088,563 (3,088,563)
Contributions - employee - 724,414 (724,414)
Net investment income - 14,821,011 (14,821,011)
Administrative expenses - (65,237) 65,237
Net changes 2,012,382 13,043,724 (11,031,342)
Balance at June 30, 2021 (Measurement Date) 97,597,059 $ 78,350,446 $ 19,246,613 $ Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions For the year ended June 30, 2022, the City recognized pension expense in the amount of $664,397 for the miscellaneous plans.

The amortization period differs depending on the source of the gain or loss. The difference between projected and actual earnings is amortized over 5-years straight line. All other amounts are amortized straight-line over the average expected remaining service lives of all members that are provided with benefits (active, inactive and retired) as of the beginning of the measurement period.

The Expected Average Remaining Service Lifetime (“EARSL”) is calculated by dividing the total future service years by the total number of plan participants (active, inactive, and retired) in the risk pool. The EARSL for the Miscellaneous Plan for the 2020-21 measurement period is 2.6 years, which was obtained by dividing the total service years of 1,773 (the sum of remaining service lifetimes of the active employees) by 679 (the total number of participants: active, inactive, and retired).

City of Madera
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
105
Note 13 – Pension Plans (Continued)
B. City Miscellaneous Plan (Continued)
Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions (Continued) At June 30, 2021 the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:

Deferred outflows Deferred inflows
of Resources of Resources
Pension contributions made subsequent
to measurement date $ 3,668,068 $ -
Difference between projected and actual
earning on pension plan investments - (7,415,410)
Differences between expected
and actual experience 85,206 (690,953)
Total $ 3,753,274 $ (8,106,363)
For the City Miscellaneous Plan, $3,668,068 was reported as deferred outflows of resources related to pensions resulting from City’s contributions subsequent to the measurement date and will be recognized as a reduction of the net pension liability in the year ended June 30, 2022. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized in pension expense as follows:

Year Ended June 30,
2023 (2,318,637) $
2024 (1,878,018)
2025 (1,780,071)
2026 (2,044,431)
2027 -
Thereafter -
$ (8,021,157)
Deferred Outflows/(Inflows)
of Resources
Pension Plan Fiduciary Net Position
Detailed information about each pension plan’s fiduciary net position is available in the separately issued CalPERS financial reports.

Payable to the Pension Plan
At June 30, 2022, the City reported a payable of $0 for the outstanding amount of contributions to the Miscellaneous pension plan required for the year ended June 30, 2022.

City of Madera
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
106
Note 13 – Pension Plans (Continued)
C. City Safety Plan
Employees Covered
At June 30, 2021, the measurement date, the following employees were covered by the benefit terms the Plan:

Active employees 68
Transferred and terminated employees 43
Retired employees and beneficiaries 117
Total 228
Benefits Provided
CalPERS provide retirement and disability benefits, annual cost-of-living adjustments, and death benefits to plan members and beneficiaries. Classic and PEPRA Safety CalPERS member becomes eligible for service retirement upon attainment of age 55 with at least 5 years of credited service. PEPRA miscellaneous members become eligible for service retirement upon attainment of age 62 with at least 5 years of service. The service retirement benefit is a monthly allowance equal to the product of the benefit factor, years of service, and final compensation. The final compensation is the monthly average of the member's highest 36 full-time equivalent monthly pay.

Following are the benefit provisions for each plan:

Prior to January 1, 2011 thru On or After
Hire Date January 1, 2011 January 1, 2013 January 1, 2013 Benefit formula 3% @ 50 3% @ 55 2.7% @ 57
Benefit vesting schedule 5 years service 5 years service 5 years service Benefit payments Monthly for life Monthly for life Monthly for life Retirement age 50 50 - 55 50 - 57
Monthly benefits, as a % of eligible compensation 3.000% 2.400% to 3.000% 2.000% to 2.700% Required employee contribution rates 9.00% 9.000% 11.500% Required employer contribution rates 23.710% 20.640% 13.130% Final Annual Compensation 1 year 1 year 1 year
Safety
Contributions
Section 20814(c) of the California Public Employees’ Retirement Law (PERL) requires that the employer contribution rates for all public employers be determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rate. The total plan contributions are determined through the CalPERS’ annual actuarial valuation process. For public agency cost-sharing plans covered by the Safety risk pools, the Plan’s actuarially determined rate is based on the estimated amount necessary to pay the Plan’s allocated share of the risk pool’s costs of benefits earned by employees during the year, and any unfunded accrued liability.

The employer is required to contribute the difference between the actuarially determined rate and the contribution rate of employees.

For the year ended June 30, 2022, employer contributions made for the Safety Cost-sharing Plan was $3,055,010.

City of Madera
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
107
Note 13 – Pension Plans (Continued)
C. City Safety Plan (Continued)
Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions The City’s net pension liability for each Plan is measured as the proportionate share of the net pension liability.

The net pension liability of the Plans is measured as of June 30, 2021, and the total pension liability for each Plan used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2020 rolled forward to June 30, 2021 using standard update procedures. The City’s proportion of the net pension liability was based on a projection of the City’s long-term share of contributions to the pension plans relative to the projected contributions of all participating employers, actuarially determined.

As of June 30, 2022, the City reported net pension liability for its proportionate shares of the net pension liability of the Safety Plan as follows:

Plan Total Pension Plan Fiduciary Net Plan Net Pension
Liability Position Liability/(Asset)
Balance at: 6/30/20 (Valuation date) 69,747,849 $ 48,543,855 $ 21,203,994 Balance at: 6/30/21 (Measurement date) 72,217,372 58,522,823 13,694,549 Net Changes during 2020-2021 2,469,523 9,978,968 (7,509,445) Increase (Decrease)
The following is the approach established by the plan actuary to allocate the net pension liability and pension expense to the individual employers within the risk pool. (1) In determining a cost-sharing plan’s proportionate share, total amounts of liabilities and assets are first calculated for the risk pool as a whole on the valuation date (June 30, 2020). The risk pool’s fiduciary net position (“FNP”) subtracted from its total pension liability (“TPL”) determines the net pension liability (“NPL”) at the valuation date.
(2) Using standard actuarial roll forward methods, the risk pool TPL is then computed at the measurement date (June 30, 2021). Risk pool FNP at the measurement date is then subtracted from this number to compute the NPL for the risk pool at the measurement date. For purposes of FNP in this step and any later reference thereto, the risk pool’s FNP at the measurement date denotes the aggregate risk pool’s FNP at June 30, 2021 less the sum of all additional side fund (or unfunded liability) contributions made by all employers during the measurement period (2020-21).
(3) The individual plan’s TPL, FNP and NPL are also calculated at the valuation date. (4) Two ratios are created by dividing the plan’s individual TPL and FNP as of the valuation date from (3) by the amounts in step (1), the risk pool’s total TPL and FNP, respectively. (5) The plan’s TPL as of the Measurement Date is equal to the risk pool TPL generated in (2) multiplied by the TPL ratio generated in (4). The plan’s FNP as of the Measurement Date is equal to the FNP generated in (2) multiplied by the FNP ratio generated in (4) plus any additional side fund (or unfunded liability) contributions made by the employer on behalf of the plan during the measurement period. (6) The plan’s NPL at the Measurement Date is the difference between the TPL and FNP calculated in (5).

City of Madera
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
108
Note 13 – Pension Plans (Continued)
C. City Safety Plan (Continued)
Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions (Continued)
The City’s proportionate share of the net pension liability for the Safety Plan as of June 30, 2020 and 2021 was as follows:

Proportion June 30, 2020 0.31827%
Proportion June 30, 2021 0.39022%
Change - Increase (Decrease) 0.07195%
For the year ended June 30, 2022, the City recognized pension expense in the amount of $3,435,135 for the Safety Plan.

The EARSL for PERF C for the measurement date ending June 30, 2021 is 3.7 years, which was obtained by dividing the total service years of 561,622 (the sum of remaining service lifetimes of the active employees) by 150,648 (the total number of participants: active, inactive, and retired) in PERF C. Inactive employees and retirees have remaining service lifetimes equal to 0. Total future service is based on the members’ probability of decrementing due to an event other than receiving a cash refund.

At June 30, 2021, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:

Deferred outflows Deferred inflows
of Resources of Resources
Pension contributions made subsequent
to measurement date $ 3,055,010 $ -
Difference between projected and actual earning on
pension plan investments - (8,150,889)
Adjustment due to differences in proportions - (47,597) Changes in assumptions - -
Difference between actual and expected experience 2,339,702 - Difference between employer's actual contributions
and proportionate share of contributions - (183,927)
Total $ (8,382,413) 5,394,712 $
For the City Safety Plan, $3,055,010 was reported as deferred outflows of resources related to pensions resulting from City’s contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended June 30, 2023.

City of Madera
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
109
Note 13 – Pension Plans (Continued)
C. City Safety Plan (Continued)
Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions (Continued)
Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized in pension expense as follows:

Year Ended June 30,
Deferred Outflows/
(Inflows) of Resources
2023 $ (906,463)
2024 (1,198,582)
2025 (1,694,655)
2026 (2,243,011)
2027 -
Thereafter -
$ (6,042,711)
Actuarial Methods and Assumptions Used to Determine Total Pension Liability For the measurement period ended June 30, 2021 (the measurement date), the total pension liability was determined by rolling forward the June 30, 2020 total pension liability. Both the June 30, 2021 and the June 30, 2020 total pension liabilities were based on the following actuarial methods and assumptions:

Actuarial Cost Method
Actuarial Assumptions:

Discount Rate
Inflation
Payroll Growth
Salary Increases
Investment Rate of Return
Mortality Rate Table
Post Retirement Benefit
Increase
Contract COLA up to 2.75% until Purchasing Power Protection Allowance Floor on Purchasing Power applies,

2.75% thereafter
Entry Age Normal in accordance with the requirement of GASB Statement No. 68

7.15%

2.75%
Varies by Entry Age and Service

7.65%
Derived using CalPERS’ Membership Data for all Funds. The mortality table used was developed based on CalPERS’ specific data. The table includes 20 years of mortality improvements using Society of Actuaries Scale BB.

2.50%
The underlying mortality assumptions and all other actuarial assumptions used in the June 30, 2020 valuation were based on the results of December 2017 actuarial experience study for the period 1997 to 2015. Further details of the Experiences Study can be found on the CalPERS website.

Discount Rate
The discount rate used to measure the total pension liability was 7.15%. To determine whether the municipal bond rate should be used in the calculation of a discount rate for each plan, CalPERS stress tested plans that would most likely result in a discount rate that would be different from the actuarially assumed discount rate. Based on the testing, none of the tested plans run out of assets. Therefore, the current 7.15% discount rate is adequate and the use of the municipal bond rate calculation is not necessary. The long term expected discount rate of 7.15% is applied to all plans in the Public Employees Retirement Fund. The stress test results are presented in a detailed report called “GASB Crossover Testing Report” that can be obtained at CalPERS’ website under the GASB 68 section.

City of Madera
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
110
Note 13 – Pension Plans (Continued)
C. City Safety Plan (Continued)
Discount Rate (Continued)
The long-term expected rate of return on pension plan investments was determined using a building-block method in which best-estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class. In determining the long-term expected rate of return, staff took into account both short-term and long-term market return expectations as well as the expected pension fund cash flows. Such cash flows were developed assuming that both members and employers will make their required contributions on time and as scheduled in all future years. Using historical returns of all the funds’ asset classes, expected compound (geometric) returns were calculated over the short-term (first 10 years) and the long-term (11-60 years) using a building block approach. Using the expected nominal returns for both short-term and long-term, the present value of benefits was calculated for each fund. The expected rate of return was set by calculating the single equivalent expected return that arrived at the same present value of benefits for cash flows as the one calculated using both short-term and long-term returns. The expected rate of return was then set equivalent to the single equivalent rate calculated above and rounded down to the nearest one quarter of one percent.

The table below reflects long-term expected real rate of return by asset class. The rate of return was calculated using the capital market assumptions applied to determine the discount rate and asset allocation. These geometric rates of return are net of administrative expenses.

Asset Class New Strategic Allocation Real Return Years 1 - 10 1 Real Return Years 11 + 2 Global equity 50.00% 4.80% 5.98%
Global fixed income 28.00% 1.00% 2.62%
Inflation sensitive assets 0.00% 0.77% 1.81%
Private equity 8.00% 6.30% 7.23%
Real assets 13.00% 3.75% 4.93%
Liquidity 1.00% 0.00% -0.92%
100.00%
1 An expected inflation of 2.00% was used for this period. 2 An expected inflation of 2.92% was used for this period.

Sensitivity of the Proportionate Share of the Net Pension Liability to Changes in the Discount Rate The following presents the City’s proportionate share of the net pension liability for the City Safety Plan, calculated using the discount rate for the City Safety Plan, as well as what the City’s proportionate share of the net pension liability would be if it were calculated using a discount rate that is one percentage point lower or one percentage point higher than the current rate:

Discount Rate - 1% Current Discount Discount Rate + 1%
(6.15%) Rate (7.15%) (8.15%)
$ 23,415,631 $ 13,694,549 $ 5,709,881
Plan's Aggregate Net Pension Liability/(Asset)
Pension Plan Fiduciary Net Position
Detailed information about each pension plan’s fiduciary net position is available in the separately issued CalPERS financial reports.

City of Madera
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
111
Note 13 – Pension Plans (Continued)
C. City Safety Plan (Continued)
Payable to the Pension Plan
At June 30, 2022, the City reported a payable of $0 for the outstanding amount of contributions to the Safety pension plan required for the year ended June 30, 2022.

D. Component Unit Miscellaneous Plan
Plan Description
All qualified permanent and probationary employees are eligible to participate in the Public Agency Cost Sharing Multiple-Employer Plan (Plan) administered by the California Public Employees’ Retirement System (CalPERS).

The Plan consists of individual rate plans (benefit tiers) within a safety risk pool (police and fire) and a miscellaneous risk pool (all other.) Plan assets may be used to pay benefits for any employer rate plan of the safety and miscellaneous pools. Accordingly, rate plans within the safety or miscellaneous pools are not separate plans under GASB Statement No. 68. Individual employers may sponsor more than one rate plan in the miscellaneous or safety risk pools. The Madera Housing Authority (Housing Authority) sponsors three miscellaneous rate plans.

Benefit provisions under the Plan are established by State statute and Housing Authority resolution. CalPERS issues publicly available reports that include a full description of the pension plan regarding benefit provisions, assumptions and membership information that can be found on the CalPERS website.

Employees Covered
At June 30, 2021, the measurement date, the following employees were covered by the benefit terms the Plan:

Active employees 20
Transferred and terminated employees 49
Retired employees and beneficiaries 30
Total 99
Benefits Provided
CalPERS provides service retirement and disability benefits, annual cost of living adjustments and death benefits to plan members, who must be public employees and beneficiaries. Benefits are based on years of credited service, equal to one year of full - time employment. Members with five years of total service are eligible to retire at age 50 with statutorily reduced benefits. All members are eligible for nonduty disability benefits after 10 years of service. The death benefit is one of the following: the Basic Death Benefit, the 1957 Survivor Benefit, or the Optional Settlement 2W Death Benefit. The cost of living adjustments for the Plan are applied as specified by the Public Employees’ Retirement Law.

City of Madera
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
112
Note 13 – Pension Plans (Continued)
D. Component Unit Miscellaneous Plan (Continued)
Following are the benefit provisions for each plan:

Prior to January 1, 2011 thru On or After
Hire Date January 1, 2011 January 1, 2013 January 1, 2013 Benefit formula 2.5% @ 55 2% @ 60 2% @ 62
Benefit vesting schedule 5 years service 5 years service 5 years service Benefit payments Monthly for life Monthly for life Monthly for life Retirement age 50 - 55 50 - 63 52 - 67
Monthly benefits, as a % of eligible compensation 2.000% to 2.500% 1.092% to 2.418% 1.000% to 2.500% Required employee contribution rates 8.00% 7.000% 6.250% Required employer contribution rates 12.361% 8.794% 7.732% Final Annual Compensation 1 year 1 year 1 year
Miscellaneous - Component Unit
Contributions
Section 20814(c) of the California Public Employees’ Retirement Law (PERL) requires that the employer contribution rates for all public employers be determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rate. The total plan contributions are determined through the CalPERS’ annual actuarial valuation process. For public agency cost-sharing plans covered by the Miscellaneous risk pools, the Plan’s actuarially determined rate is based on the estimated amount necessary to pay the Plan’s allocated share of the risk pool’s costs of benefits earned by employees during the year, and any unfunded accrued liability. The employer is required to contribute the difference between the actuarially determined rate and the contribution rate of employees.

For the fifteen month period ended September 30, 2021, employer contributions made for the Housing Authority Miscellaneous Cost- sharing Plan was $336,481.

Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions The Authority’s net pension liability for each Plan is measured as the proportionate share of the net pension liability. The net pension liability of the Plans is measured as of June 30, 2021, and the total pension liability for each Plan used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2020 rolled forward to June 30, 2021 using standard update procedures. The Authority’s proportion of the net pension liability was based on a projection of the Authority’s long-term share of contributions to the pension plans relative to the projected contributions of all participating employers, actuarially determined.

As of September 30, 2021, the Authority reported net pension liability for its proportionate shares of the net pension liability of the Housing Authority Miscellaneous Plan as follows:

Plan Total Pension Plan Fiduciary Net Plan Net Pension
Liability Position Liability/(Asset)
Balance at: 6/30/20 (Valuation date) 10,523,378 $ 7,134,083 $ 3,389,295 $ Balance at: 6/30/21 (Measurement date) 11,439,712 8,922,694 2,517,018 Net Changes during 2020-2021 916,334 1,788,611 (872,277) Increase (Decrease)
City of Madera
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
113
Note 13 – Pension Plans (Continued)
D. Component Unit Miscellaneous Plan (Continued)
Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions (Continued)
The following is the approach established by the plan actuary to allocate the net pension liability and pension expense to the individual employers within the risk pool. (1) In determining a cost-sharing plan’s proportionate share, total amounts of liabilities and assets are first calculated for the risk pool as a whole on the valuation date (June 30, 2020). The risk pool’s fiduciary net position (“FNP”) subtracted from its total pension liability (“TPL”) determines the net pension liability (“NPL”) at the valuation date.
(2) Using standard actuarial roll forward methods, the risk pool TPL is then computed at the measurement date (June 30, 2021). Risk pool FNP at the measurement date is then subtracted from this number to compute the NPL for the risk pool at the measurement date. For purposes of FNP in this step and any later reference thereto, the risk pool’s FNP at the measurement date denotes the aggregate risk pool’s FNP at June 30, 2021 less the sum of all additional side fund (or unfunded liability) contributions made by all employers during the measurement period (2020-21).
(3) The individual plan’s TPL, FNP and NPL are also calculated at the valuation date. (4) Two ratios are created by dividing the plan’s individual TPL and FNP as of the valuation date from (3) by the amounts in step (1), the risk pool’s total TPL and FNP, respectively. (5) The plan’s TPL as of the Measurement Date is equal to the risk pool TPL generated in (2) multiplied by the TPL ratio generated in (4). The plan’s FNP as of the Measurement Date is equal to the FNP generated in (2) multiplied by the FNP ratio generated in (4) plus any additional side fund (or unfunded liability) contributions made by the employer on behalf of the plan during the measurement period. (6) The plan’s NPL at the Measurement Date is the difference between the TPL and FNP calculated in (5).

The Authority’s proportionate share of the net pension liability for the Housing Authority Miscellaneous Plan as of June 30, 2020 and 2021 was as follows:

Proportion June 30, 2020 0.00846%
Proportion June 30, 2021 0.13260%
Change - Increase (Decrease) 0.12414%
For the fifteen month period ended September 30, 2021, the Authority recognized pension expense in the amount of $1,784,391 for the Housing Authority Miscellaneous Plan.

City of Madera
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
114
Note 13 – Pension Plans (Continued)
D. Component Unit Miscellaneous Plan (Continued)
Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions (Continued)
At September 30, 2021, the Authority reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:

Deferred outflows Deferred inflows
of Resources of Resources
Pension contributions made subsequent
to measurement date $ 313,081 $ -
Difference between projected and actual earning on
pension plan investments - (2,581,362)
Adjustment due to differences in proportions - (150,774) Changes in assumptions - (39,880)
Difference between actual and expected experience 376,100 - Difference between employer's actual contributions
and proportionate share of contributions 254,716 (3,103) Total $ (2,775,119) 943,897 $
For the Housing Authority Miscellaneous Plan, $313,081 was reported as deferred outflows of resources related to pensions resulting from Authority’s contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended September 30, 2022.

Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized in pension expense as follows:

Year Ended June 30,
Deferred Outflows/
(Inflows) of Resources
2022 $ (563,648)
2023 (467,443)
2024 (506,014)
2025 (607,198)
2026 -
Thereafter -
$ (2,144,303)
Actuarial Methods and Assumptions Used to Determine Total Pension Liability For the measurement period ended June 30, 2021 (the measurement date), the total pension liability was determined by rolling forward the June 30, 2020 total pension liability. Both the June 30, 2020 and the June 30, 2021 total pension liabilities were based on the following actuarial methods and assumptions:

City of Madera
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
115
Note 13 – Pension Plans (Continued)
D. Component Unit Miscellaneous Plan (Continued)
Actuarial Methods and Assumptions Used to Determine Total Pension Liability (Continued) Actuarial Cost Method
Actuarial Assumptions:

Discount Rate
Inflation
Payroll Growth
Salary Increases
Investment Rate of Return
Mortality Rate Table
Post Retirement Benefit Increase

Contract COLA up to 2.75% until Purchasing Power Protection Allowance Floor on Purchasing Power applies, 2.75% thereafter
Entry Age Normal in accordance with the requirement of GASB Statement No. 68

7.15%

2.50%
Varies by Entry Age and Service

The long-term expected rate of return on pension plan investments was determined using a building-block method in which best-estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class. In determining the long-term expected rate of return, staff took into account both short-term and long-term market return expectations as well as the expected pension fund cash flows. Such cash flows were developed assuming that both members and employers will make their required contributions on time and as scheduled in all future years. Using historical returns of all the funds’ asset classes, expected compound (geometric) returns were calculated over the short-term (first 10 years) and the long-term (11-60 years) using a building block approach. Using the expected nominal returns for both short-term and long-term, the present value of benefits was calculated for each fund. The expected rate of return was set by calculating the single equivalent expected return that arrived at the same present value of benefits for cash flows as the one calculated using both short-term and long-term returns. The expected rate of return was then set equivalent to the single equivalent rate calculated above and rounded down to the nearest one quarter of one percent.

City of Madera
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
116
Note 13 – Pension Plans (Continued)
D. Component Unit Miscellaneous Plan (Continued)
Discount Rate (Continued)
The table below reflects long-term expected real rate of return by asset class. The rate of return was calculated using the capital market assumptions applied to determine the discount rate and asset allocation. These geometric rates of return are net of administrative expenses.

Asset Class
New Strategic Allocation Real Return Years 1 - 10 1 Real Return Years 11 + 2 Global equity 50.00% 4.80% 5.98%
Global fixed income 28.00% 1.00% 2.62%
Inflation sensitive assets 0.00% 0.77% 1.81%
Private equity 8.00% 6.30% 7.23%
Real assets 13.00% 3.75% 4.93%
Liquidity 1.00% 0.00% -0.92%
100.00%
1 An expected inflation of 2.00% was used for this period. 2 An expected inflation of 2.92% was used for this period.

Sensitivity of the Proportionate Share of the Net Pension Liability to Changes in the Discount Rate The following presents the Authority’s proportionate share of the net pension liability for the Housing Authority Miscellaneous Plan, calculated using the discount rate for the Housing Authority Miscellaneous Plan, as well as what the City’s proportionate share of the net pension liability would be if it were calculated using a discount rate that is one percentage point lower or one percentage point higher than the current rate:

Discount Rate - 1% Current Discount Discount Rate + 1%
(6.15%) Rate (7.15%) (8.15%)
$ 4,027,414 $ 2,517,018 $ 1,268,396
Plan's Aggregate Net Pension Liability/(Asset)
Pension Plan Fiduciary Net Position
Detailed information about each pension plan’s fiduciary net position is available in the separately issued CalPERS financial reports.

Payable to the Pension Plan
At September 30, 2021, the Housing Authority reported a payable of $0 for the outstanding amount of contributions to the pension plan required for the fifteen month period ended September 30, 2021.

City of Madera
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
117
Note 14 – Other Postemployment Benefits
A. Summary
Governmental Business-Type
Activities Activities Total
Deferred outflows of resources:

Employer contributions made
subsequent to the measurement date 89,245 $ 19,578 $ 108,823 $ Difference between expected and actual experience 126,652 27,786 154,438 Changes in assumptions 437,826 96,054 533,880
Total deferred outflows of resources $ 143,418 653,723 $ 797,141 $ Total OPEB liability:

Total OPEB liability 3,461,018 $ 759,305 $ 4,220,323 $
Total OPEB liability $ 759,305 3,461,018 $ 4,220,323 $
Deferred inflows of Resources:

Changes in assumptions 105,598 $ 23,167 $ 128,765 $
Total deferred inflows of resources $ 23,167 105,598 $ 128,765 $ OPEB Expense $ 66,793 304,460 $ 371,253 $
B. General Information about OPEB
Plan Description
Employees from groups other than Management who have attained age 50 and completed at least five years of PERS service or who become eligible for medical disability benefits under PERS, are eligible to retire and participate in the City's healthcare plans by paying COBRA premiums based on 102% of the premiums applicable to active employees. Spouses and eligible dependent children of retirees may also be covered at the retiree's expense. Eligibility for this benefit ends at age 65 or when the individual becomes eligible for Medicare.

Management employees, who meet the requirements, may retire and receive City-paid medical insurance for the retiree only. This is a grandfathered benefit and is no longer offered prospectively to new Management employees, nor is it provided to any employee who did not meet required criteria as of December 31, 2018. Once the retiree attains age 65, a Medicare Supplement benefit is payable by the City for the retiree only, for the retiree's further lifetime.

Covered Employees
Membership in the plan consisted of the following at June 30, 2020, the date of the latest actuarial valuation:

Active employees 239
Transferred and terminated employees -
Retired employees and beneficiaries 15
Total 254
City of Madera
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
118
Note 14 – Other Postemployment Benefits (Continued)
B. General Information about OPEB (Continued)
Contributions
The obligation of the City to contribute to the plan is established and may be amended by the City Council. The City Council has established a policy of funding the actuarially determined contribution (ADC) on a pay as you go basis. For the fiscal year ended June 30, 2020, the City’s average contribution rate was 2.41 % of covered-employee payroll. Employees are not required to contribute to the plan.

C. Total OPEB Liability, OPEB Expense and Deferred Outflows/Inflows of Resources Related to OPEB Total OPEB Liability
The City’s total OPEB liability was measured as of June 30, 2021. The total OPEB liability used to calculate the net OPEB liability was determined by an actuarial valuation as of June 30, 2020. The total OPEB liability at June 30, 2022 was $4,220,323.

Actuarial Assumptions
The total OPEB liability in the June 30, 2020 actuarial valuation was determined using the following actuarial assumptions, applied to all periods included in the measurement, unless otherwise specified:

Actuarial Assumptions:

Discount Rate
Inflation
Aggregate payroll increases
Expected long-term investment rate of return
Mortality, Termination, and Disability
Mortality Improvement Scale
Healthcare Trend Rate

1.92%

2.75%

3.00%
n/a
CalPERS 2017 Experience Study
Modified projected fully generational with Scale MP-2014

4.50 percent for 2021-2023, 5.20 percent for 2024-2069, and 4.00 percent for 2070 and later years; Medicare ages: 4.00 percent for all years.

The actuarial assumptions used in the June 30, 2020 valuation were based on the results of an actuarial experience study for the period July 1, 2019 through June 30, 2020.

Discount Rate
The discount rate used to measure the total OPEB liability was 2.45% percent. This discount rate is the mid-point, rounded to five basis points, of the range of 3-20 year municipal bond rate indices; S&P Municipal bond 20 Year High Grade Rate Index, Bond Buyer 20-Bond GO Index, and Fidelity GO AA 20 Year Bond Index.

City of Madera
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
119
Note 14 – Other Postemployment Benefits (Continued)
C. Total OPEB Liability, OPEB Expense and Deferred Outflows/Inflows of Resources Related to OPEB (Continued)
Change in the Total OPEB Liability
Total OPEB
Liability
Balance at June 30, 2020 (Measurement Date) $ 3,772,266 Changes Recognized for the Measurement Period:

Service Cost 188,828
Interest on the total OPEB liability 95,919
Changes of assumptions 255,972
Benefit payments (92,662)
Net Changes during July 1, 2020 to June 30, 2021 448,057 Balance at June 30, 2021 (Measurement Date) $ 4,220,323 Sensitivity of the Total OPEB Liability to Changes in the Discount Rate The following presents the total OPEB liability of the City, as well as what the City’s total OPEB liability would be if it were calculated using a discount rate that is 1-percentage-point lower (0.92 percent) or 1-percentage- point higher (2.92 percent) than the current discount rate:

Discount Rate - 1% Current Discount Discount Rate + 1%
(0.92%) Rate (1.92%) (2.92%)
$ 4,759,860 $ 4,220,323 $ 3,753,032
Plan's Total OPEB Liability
Sensitivity of the Total OPEB Liability to Changes in the Health Care Cost Trend Rates The following presents the total OPEB liability of the City, as well as what the City’s total OPEB liability would be if it were calculated using healthcare cost trend rates that are 1-percentage-point lower or 1-percentage-point higher than the current healthcare cost trend rates:

Healthcare Cost
-1% Trend Rates 1%
$ 3,614,938 $ 4,220,323 $ 4,958,315
Plan's Total OPEB Liability
OPEB Expense and Deferred Outflows of Resources and Deferred Inflows of Resources Related to OPEB For the fiscal year ended June 30, 2022, the City recognized OPEB expense of $371,253. At June 30, 2022, the City reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources:

Deferred outflows Deferred inflows
of Resources of Resources
Employer contributions made
subsequent to the measurement date $ 108,823 $ -
Difference between expected and actual experience 154,438 - Changes of assumptions 533,880 (128,765)
Total $ 797,141 $ (128,765)
City of Madera
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
120
Note 14 – Other Postemployment Benefits (Continued)
C. Total OPEB Liability, OPEB Expense and Deferred Outflows/Inflows of Resources Related to OPEB (Continued)
OPEB Expense and Deferred Outflows of Resources and Deferred Inflows of Resources Related to OPEB (Continued)
The difference between projected OPEB plan investment earnings and actual earnings is amortized over a five year period. The remaining gains and losses are amortized over the expected average remaining service life. The expected average remaining service life is 9.8 years, which was determined as of June 30, 2020, the beginning of the measurement period, for employees covered by the OPEB plan benefit terms as of the valuation date.

Amount reported as deferred outflows of resources related to OPEB will be recognized as future OPEB expense as follows:

Measurement Period Deferred Outflows/
Ended June 30 (Inflows) of Resources
2023 $ 86,506
2024 86,506
2025 86,506
2026 86,506
2027 104,177
Thereafter 109,352
$ 559,553
Note 15 – Deferred Compensation Plan
A. City
The City offers its employees a deferred compensation plan in accordance with Internal Revenue Code Section 457. The plan was amended so that the assets of the plan are held in trust for the exclusive benefit of the participants and their beneficiaries. The employer is not required to contribute to the deferred compensation plan. Since the plan assets are administered by an outside party and not subject to the claims of the City’s general creditors, their assets and related liabilities are not on the City’s financial statements in accordance with Governmental Accounting Standards Board (GASB) Statement No. 97, “Certain Component Unit Criteria, and Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans – An Amendment of GASB Statements No. 14 and No. 84, and a Supersession of GASB Statement No. 32.” B. Component Unit
The Housing Authority offers all of its full-time employees a deferred compensation plan (the Plan) created in accordance with Internal Revenue Code Section 457. The Plan permits employees to defer a portion of their current salary until future years. Participating employees may begin to receive the balance of their deferred compensation account upon termination, retirement, death, or emergency. Employees may also borrow against their deferred compensation account while employed (up to 50% of the current balance) under the deferred compensation loan program. Employees direct the investment of Plan assets into certificates of deposits and various mutual funds.

The Housing Authority has insignificant administrative duties.

City of Madera
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
121
Note 16 – Service Concession Agreement
On October 7, 2009, the City entered into an operation and management lease agreement (Agreement) with the Sierra Golf Management, Inc. (SGM), under which SGM will operate and collect user fees from the Madera Municipal Golf Course for the five years with an additional five years extension of the Agreement. SGM will pay the City installment payment over the course of the Agreement; the present value of these installment payments is $130,000. SGM will also pay a “per round” rate that establishes an initial rate of $1.00 per round but increases in later years. SGM is required to operate and maintain the golf course in accordance with the Agreement. The City reports the golf course and related equipment as capital assets with a carrying amount of $2,028,861 at year-end, and reported a receivable and deferred inflow of resources in the amount of $16,670 at year-end pursuant to the service concession arrangement.

Note 17 – Other Required Disclosures
A. Deficit Fund Balances/Net Position
At June 30, 2022, the following funds had a fund balances (deficit) or unrestricted net position (deficit), which will be eliminated by the City as follows:

Fund Fund Type Deficit Plan to eliminate deficit
Federal Aid Urban Fund Special Revenue Fund $ Federal grant reimbursement 95,969 Street Construction Fund Special Revenue Fund Local transportation fund reimbursement 1,204,359 Streets and Roads Fund Capital Projects Fund General fund subsidy 295 RDA Successor Agency Private Purpose Trust Fund Fiduciary Fund 28,048,451 Future property tax increment revenue B. Expenditures Exceeding Appropriations
For the year ended June 30, 2022, expenditures exceeded appropriations in the following funds by function:

Excess Expenditures
Fund Function over Appropriations
General Fund General government 144,443 $
General Fund Capital outlay 953,936
General Development Impact Fee Special Revenue Fund Public ways and facilities 126,133 Special Gas Tax Special Revenue Fund Capital outlay 248,825 Residential Rehab Special Revenue Fund Community development 19,209 City of Madera
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
122
Note 18 – Fund Balance Classification
The City classifies fund balances, as shown on the Balance Sheet – Governmental Funds, as follows as of June 30, 2022:

General
Development Solar Energy Lease Non-major
General Impact Capital Projects Governmental
Fund Fee Fund Fund Funds Total
Nonspendable
Prepaid items $ 64,366 $ - $ - $ - $ 64,366
Inventories 72,904 - - - 72,904
Advances to other funds 12,240 - - - 12,240
Total nonspendable 149,510 - - - 149,510
Restricted
Community development - - 11,995,613 - 11,995,613
Park development - - - 104,975 104,975
Parking improvements - - - 140,560 140,560
Public works and transportation - - 13,788,417 - 13,788,417 Special assessment project - - - 463,096 463,096
Public protection - - - 252,737 252,737
Capital projects and improvements 16,995,595 - 135,538 17,131,133 - Total restricted 16,995,595 - 135,538 26,745,398 43,876,531 Committed
General Fund stabilization reserve 9,354,964 - - 9,354,964 - Measure K - Police/Fire Protection 1,548,540 - - 1,548,540 - Total committed 10,903,504 - - 10,903,504 -
Assigned
Golf course capital 20,000 - - - 20,000
Debt service 1,069,400 - - 1,069,400 -
OPEB liability 97,339 - - - 97,339
Insurance reserve 3,038,867 - - 3,038,867 -
Health insurance premiums 1,809,333 - - 1,809,333 -
Future annual stipend payments 866,667 - - - 866,667
Measure K - Police/Fire Protection 9,713,242 - - 9,713,242 - Total assigned 16,614,848 - - 16,614,848 -
Unassigned 10,908,284 - (1,300,623) - 9,607,661
Total fund balances $ 38,576,146 $ 16,995,595 $ 135,538 $ 25,444,775 $ 81,152,054 City of Madera
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
123
Note 19 – Net Investment in Capital Assets
Net Investment in Capital Assets at June 30, 2022, consisted of the following:

Governmental Business-type
Activities Activities Total
Total capital assets, net $ 198,074,866 $ 103,407,985 $ 301,482,851 Less related debt:

Lease purchase (18,644,000) - (18,644,000)
Loans payable (414,200) (6,605,081) (7,019,281)
Lease revenue bonds (4,163,695) - (4,163,695)
Bonds payable - (31,044,894) (31,044,894)
Unspent bond proceeds 2,517,025 - 2,517,025
Gain on refunding of debt - (282,240) (282,240)
Net investment in capital assets $ 177,369,996 $ 65,475,770 $ 242,845,766 Note 20 – Commitments and Contingencies
A. Litigation
The City is currently a party to various claims and legal proceedings. Although the outcome of these lawsuits is not presently determinable, it is management’s opinion that the ultimate liabilities, if any, resulting from such claims and proceedings will not materially affect the financial position of the City.

B. Contingent Liabilities
On March 1, 1993, the City issued Certificates of Participation in the aggregate of $10,250,000 for the benefit of Madera Community Hospital (Hospital), a California nonprofit public benefit corporation. The Hospital is not included in the City’s reporting entity. The City is obligated to make the principal payments only from and to the extent that it receives revenue from the Hospital. They are not secured by any pledge of taxes or other revenues of the City. In addition, the purchase payments are insured by the Office of Statewide Health Planning and Development of the State of California. As of June 30, 2022, the City has not recorded revenues from the Hospital.

C. Federal and State Grants
The City participates in various federal grant programs, the principal of which are subject to program compliance audits pursuant to the Single Audit act as amended. Accordingly, the City’s compliance with applicable grant requirements will be established at a future date. The amount of expenditures which may be disallowed by the granting agencies cannot be determined at this time, although the City anticipates such amounts, if any, will be immaterial.

City of Madera
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2022
124
Note 20 – Commitments and Contingencies (Continued)
D. Contractual Commitments
The City has active construction projects as of June 30, 2022. At year-end, the City’s major contractual commitments are as follows:

Contract Remaining
Amount Spent-to-Date Commitment
Water System Condition Assessment/Rehab $ 295,000 $ 255,754 $ 39,246 Sewer System Condition Assessment/Rehab 320,320 205,690 114,630 Sewer Main Video Inspection 536,000 505,296 30,704
Northwest Water Storage Tank 392,430 144,536 247,894
New Fire Station 7,351,030 7,239,545 111,485
Solar and Energy Efficiency Equipment 18,848,862 18,194,324 654,538 RMRA SEALS/OVERLAYS 2020-21 1,500,684 1,355,919 144,765 Sewer Trunk Main Rehab at Ave 13 518,399 142,558 375,841 Olive Ave Widening from Gateway To Knox 380,553 253,270 127,283 Manual Water Meter Replacements 310,048 101,460 208,588 Pedestrian Facilities at Various Locations 292,880 264,582 28,298 Pedestrian Facilities at Lilly/Vineyard 210,556 191,297 19,259 Total $ 30,956,762 $ 28,854,231 $ 2,102,531
In addition, the City has various contracts with developers for the cost of public improvements made through construction of new developments within the City. The agreements are for the reimbursement of reasonable costs for the construction of public improvements within the planned developments. The City agrees to reimburse developers for the City’s proportionate share of the costs of improvements as determined by the City Engineer.

The City will not reimburse any expenses beyond the actual and reasonable costs of installing the improvements.

E. Encumbrances
The City uses an encumbrance system as an extension of normal budgetary accounting for governmental funds.

Under this system, purchase orders, contracts, and other commitments for the expenditure of monies are recorded in order to reserve that portion of applicable appropriations. Encumbrances outstanding at year-end are recorded as restricted, committed or assigned fund balance, depending on the classification of the resources to be used to liquidate the encumbrance, since they do not constitute expenditures or liabilities. Outstanding encumbrances at year-end are automatically re-appropriated for the following year. Unencumbered and unexpended appropriations lapse at year-end. Encumbrances outstanding as of June 30, 2022 amounted to $647,262. 125

REQUIRED SUPPLEMENTARY INFORMATION
(Unaudited)
126
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City of Madera
Required Supplementary Information (Unaudited)
Budgetary Information
For the Year Ended June 30, 2022
127
Budgetary Information
The City adheres to the following general procedures in establishing its annual budget, which is reflected in the accompanying schedules:
 Budgets are legally adopted and formal budgetary integration is employed as a management control device during the year for the General and Special Revenue Funds. Budgets presented in this report for comparison to actual amounts are presented in accordance with accounting principles generally accepted in the United States of America. From the effective date of the budget, the amounts stated therein as proposed expenditures become appropriations to the various City departments. During the year ended June 30, 2022, the City did not prepare a budget for the Park Development Special Revenue Fund.  Reported budget amounts represent the original legally adopted budget as amended. Individual amendments were not material in relation to the original adopted budget amounts. The City Council may amend the budget to increase appropriations only by a duly adopted minute resolution during a regular meeting, providing that sufficient monies are available and that expenditures of proceeds of taxes will not be increased beyond the constitutional appropriation limit as imposed by Article XIIIB of the State Constitution.

Management can transfer, without City Council approval, budgeted amounts provided they do not increase or decrease total fund appropriations adopted by the City Council.  Unexpended budgeted amounts lapse at the end of the budget year. Spending control for the fund is established by the amount of expenditures budgeted for the fund, but management control is exercised at the budgetary line item levels.
 Expenditures may not legally exceed overall budgeted appropriations.  The budgets of the City’s capital projects are primarily “long-term” budgets which emphasize major programs and capital outlay plans extending over a number of fiscal periods. Therefore, no budget-to-actual schedules are presented for Capital Projects Funds.

City of Madera
Required Supplementary Information (Unaudited) (Continued) Budgetary Comparison Schedules – General Fund
For the Year Ended June 30, 2022
128
Variance with
Final Budget
Actual Favorable/
Original Final Amounts (Unfavorable)
REVENUES:

Property taxes $ 4,233,432 $ 4,233,432 $ 4,476,818 $ 243,386 Sales and use taxes 15,756,515 15,756,515 19,440,017 3,683,502 Other taxes 1,566,144 1,566,144 2,222,746 656,602
Investment income (loss) 335,680 335,680 (915,303) (1,250,983) Franchise fees 692,006 692,006 763,276 71,270
Licenses and permits 1,252,293 1,252,293 1,174,652 (77,641) Fines and forfeitures 484,230 484,230 417,737 (66,493)
Intergovernmental 8,091,434 8,091,434 9,547,030 1,455,596 Charges for services 1,507,026 1,507,026 2,060,911 553,885 Miscellaneous 517,564 517,564 830,085 312,521
Total revenues 34,436,324 34,436,324 40,017,969 5,581,645 EXPENDITURES:

Current:

General government 3,921,298 4,041,736 4,186,179 (144,443) Public protection 21,958,555 22,117,363 20,165,946 1,951,417 Social services 191,071 191,071 45,991 145,080
Public ways and facilities 2,414,864 2,414,864 1,804,956 609,908 Community development 4,333,243 4,641,695 4,146,006 495,689 Culture and recreation 3,980,744 4,162,130 3,231,207 930,923 Capital outlay 252,521 256,616 1,210,552 (953,936)
Debt Service:

Principal 246,200 246,200 246,200 -
Interest and fiscal charges 181,739 181,739 181,739 -
Total expenditures 37,480,235 38,253,414 35,218,776 3,034,638 REVENUES OVER (UNDER) EXPENDITURES (3,043,911) (3,817,090) 4,799,193 8,616,283 OTHER FINANCING SOURCES (USES):

Proceeds from sale of property - - 400 400
Transfers in 4,356,193 4,356,193 3,350,930 (1,005,263)
Transfers out (1,671,000) (1,671,000) (298,151) 1,372,849 Total other financing sources (uses) 2,685,193 2,685,193 3,053,179 367,986 Net change in fund balance $ (358,718) $ (1,131,897) 7,852,372 $ 8,984,269 FUND BALANCE:

Beginning of year 30,723,774
End of year $ 38,576,146
Budgeted Amounts
City of Madera
Required Supplementary Information (Unaudited) (Continued) Budgetary Comparison Schedules – General Development Impact Fee Special Revenue Fund For the Year Ended June 30, 2022
129
Variance with
Final Budget
Actual Favorable/
Original Final Amounts (Unfavorable)
REVENUES:

Investment income (loss) 229,787 $ 229,787 $ (394,065) $ (623,852) $ Charges for services 11,487,999 11,487,999 2,856,821 (8,631,178) Total revenues 11,717,786 11,717,786 2,462,756 (9,255,030) EXPENDITURES:

Current:

Public ways and facilities 351,454 359,279 485,412 (126,133) Culture and recreation 10,000 200,521 5,943 194,578
Capital outlay 1,115,513 5,014,102 539,521 4,474,581
Total expenditures 5,573,902 1,476,967 1,030,876 4,543,026 REVENUES OVER (UNDER) EXPENDITURES 6,143,884 10,240,819 1,431,880 (4,712,004) OTHER FINANCING SOURCES (USES):

Transfers out (140,020) (140,020) (140,020) -
Total other financing sources (uses) (140,020) (140,020) (140,020) - Net change in fund balance $ 6,003,864 10,100,799 $ 1,291,860 (4,712,004) $ FUND BALANCE:

Beginning of year 15,703,735
End of year $ 16,995,595
Budgeted Amounts
City of Madera
Required Supplementary Information (Unaudited) (Continued) Schedule of Changes in the Net Pension Liability and Related Ratios For the Year Ended June 30, 2022
130
Measurement period, year ended 6/30/2021 6/30/2020 6/30/2019 6/30/2018 6/30/2017 6/30/2016 6/30/2015 6/30/2014 1 Total pension liability
Service cost $ 1,606,099 $ 1,719,344 $ 1,915,335 $ 2,074,876 $ 1,857,394 $ 1,556,770 $ 1,515,655 $ 1,562,632 Interest on total pension liability 6,643,295 6,484,056 6,295,654 5,940,862 5,651,202 5,352,560 5,085,808 4,865,000 Differences between expected and actual
experience (711,985) (758,426) 1,363,296 1,082,691 1,184,077 337,609 (269,941) - Changes in assumptions - - (647,285) - 4,531,204 (1,189,492) - - Changes in benefit terms - - - - - - - -
Benefit payments, including refunds of employee
contributions (5,525,027) (4,890,282) (4,548,873) (4,125,431) (3,877,650) (3,532,833) (3,412,481) (3,247,986) Net change in total pension liability 2,012,382 2,554,692 5,025,412 4,325,713 9,346,227 3,714,106 1,729,549 3,179,646 Total pension liability - beginning 95,584,677 93,029,985 88,004,573 83,678,860 74,332,633 70,618,527 68,888,978 65,709,332 Total pension liability - ending (a) $ 97,597,059 $ 95,584,677 $ 93,029,985 $ 88,004,573 $ 83,678,860 $ 74,332,633 $ 70,618,527 $ 68,888,978 Plan fiduciary net position
Contributions - employer 3,088,563 2,776,816 2,610,704 2,395,891 $ 2,329,046 $ 1,948,033 $ 1,603,067 $ 1,465,153 Contributions - employee 724,414 736,497 798,675 858,755 829,670 775,135 705,875 787,068 Investment income (net of administrative expenses) 14,821,011 3,166,226 3,967,331 4,851,004 5,795,462 282,173 1,164,130 7,962,241 Benefit payments (5,525,027) (4,890,282) (4,548,873) (4,125,431) (3,877,650) (3,532,833) (3,412,481) (3,247,986) Plan to plan resources - - 132 (140) (1,724) 394 - -
Other (65,237) (89,670) (43,264) (258,000) (76,926) (32,095) (59,277) (55,556) Net change in plan fiduciary net position 13,043,724 1,699,587 2,784,705 3,722,079 4,997,878 (559,193) 1,314 6,910,920 Plan fiduciary net position - beginning 65,306,722 63,607,135 60,822,430 57,100,351 52,102,473 52,661,666 52,660,352 45,749,432 Plan fiduciary net position - ending (b) $ 78,350,446 $ 65,306,722 $ 63,607,135 $ 60,822,430 $ 57,100,351 $ 52,102,473 $ 52,661,666 $ 52,660,352 Net pension liability - ending (a)-(b) $ 19,246,613 $ 30,277,955 $ 29,422,850 $ 27,182,143 $ 26,578,509 $ 22,230,160 $ 17,956,861 $ 16,228,626 Plan fiduciary net position as a percentage
of the total pension liability 80.28% 68.32% 68.37% 69.11% 68.24% 70.09% 74.57% 76.44% Covered payroll $ 9,543,073 $ 10,054,641 $ 11,058,515 $ 12,035,942 $ 10,240,349 $ 9,298,593 $ 8,909,327 $ 8,873,549 Net pension liability as a percentage of
covered payroll 201.68% 301.13% 266.07% 225.84% 259.55% 239.07% 201.55% 182.89% Notes to Schedule:
1 Historical information is presented only for measurement periods for which GASB 68 is applicable.

Miscellaneous Plan
Benefit changes: The figures above do not include any liability impact that may have resulted from plan changes which occurred after June 30, 2014. This applies for voluntary benefit changes as well as any offers of Two Years of Additional Service Credit (a.k.a. Golden Handshakes).

City of Madera
Required Supplementary Information (Unaudited) (Continued) Schedule of the City’s Proportionate Share of the Net Pension Liability and Related Ratios For the Year Ended June 30, 2022
131
Measurement period, year ended 6/30/2021 6/30/2020 6/30/2019 6/30/2018 6/30/2017 6/30/2016 6/30/2015 6/30/2014 1 Plan's proportion of the net pension liability 0.390215% 0.318266% 0.317253% 0.319144% 0.314800% 0.324000% 0.340000% 0.337500% Plan's proportionate share of the net pension liability 13,694,549 $ $ 21,203,994 $ 19,804,633 $ 18,725,928 $ 18,807,385 $ 16,778,473 $ 14,009,122 $ 12,759,288 Plan's covered-employee payroll $ 4,998,863 $ 4,853,265 $ 4,711,908 $ 4,574,668 $ 4,428,574 $ 4,211,168 $ 3,797,547 $ 3,916,737 Plan's proportionate share of the net pension liability as a percentage of covered-employee payroll 273.95% 436.90% 420.31% 409.34% 424.68% 398.43% 368.90% 325.76% Plan's fiduciary net position $ 58,522,823 $ 48,543,855 $ 48,056,036 $ 44,837,253 $ 41,761,897 $ 37,574,019 $ 38,216,008 $ 37,919,898 Plan's fiduciary net position as a percentage of the
total pension liability 81.04% 69.60% 70.82% 44.92% 44.75% 46.68% 53.15% 57.52% Plan's proportionate share of aggregate
employer contributions $ 2,879,830 $ 2,464,699 $ 2,197,168 $ 1,942,249 $ 1,806,992 $ 1,650,502 $ 1,388,656 $ 1,405,797 1 Information only presented from the implementation year Safety Plan
City of Madera
Required Supplementary Information (Unaudited) (Continued) Schedule of the City’s Proportionate Share of the Net Pension Liability and Related Ratios For the Year Ended June 30, 2022
132
Measurement period, year ended 6/30/2021 6/30/2019 6/30/2018 6/30/2017 6/30/2016 6/30/2015 6/30/2014 1 Plan's proportion of the net pension liability 0.132600% 0.084600% 0.084400% 0.082100% 0.082800% 0.088100% 0.078600% Plan's proportionate share of the net pension liability 2,517,018 $ 3,389,295 $ 3,179,336 $ 3,235,424 $ 2,875,227 $ 2,416,697 $ 1,966,014 $ Plan's covered-employee payroll 1,191,513 $ 1,280,623 $ 1,270,009 $ 1,140,725 $ 1,043,730 $ 982,585 $ 1,108,052 $ Plan's proportionate share of the net pension liability as a percentage of covered-employee payroll 211.25% 250.34% 250.34% 283.63% 275.48% 245.95% 177.43% Plan's fiduciary net position $ 8,922,694 $ 7,134,083 $ 6,579,986 $ 5,930,422 $ 6,264,351 $ 6,281,657 $ 5,399,644 Plan's fiduciary net position as a percentage of the
total pension liability 28.21% 67.42% 67.42% 64.70% 68.54% 72.22% 73.31% Plan's proportionate share of aggregate
employer contributions $ 676,568 $ 336,461 $ 268,409 $ 238,140 $ 257,128 $ 203,184 $ 239,779 1 Information only presented from the implementation year.

Component Unit - Miscellaneous Plan
City of Madera
Required Supplementary Information (Unaudited) (Continued) Schedule of Contributions - Pension
For the Year Ended June 30, 2022
133
Fiscal Year: 2021-22 2020-21 2019-20 2018-19 2017-18 2016-17 2015-16 2014-15 2013-141 Contractually determined
contribution (actuarially determined) 3,668,068 $ 3,088,563 $ 2,776,816 $ 2,610,704 $ 2,395,891 $ 2,329,046 $ 1,948,033 $ 1,603,067 $ 1,465,153 $ Contributions in relation to the
actuarially determined contributions (3,668,068) (3,088,563) (2,776,816) (2,610,313) (2,395,891) (2,329,046) (1,948,033) (1,603,067) (1,397,058) Contribution deficiency (excess) $ - - $ - $ - $ - $ - $ - $ - $ - $ Covered payroll 9,829,365 $ 9,543,073 $ 10,054,641 $ 11,058,515 $ 12,035,942 $ 10,240,349 $ 9,298,593 $ 8,909,327 $ 8,873,549 $ Contributions as a percentage of
covered payroll 37.32% 32.36% 27.62% 23.60% 19.91% 22.74% 20.95% 17.99% 15.74% Notes to Schedule
Methods and assumptions used to determine contribution rates:

Actuarial cost method
Amortization method/period
Asset valuation method
Inflation
Salary increases
Payroll growth
Investment rate of return
Retirement age
Mortality

2.75%
Varies by entry age and service
The probabilities of retirement are based on the 2017 CalPERS Experience Study for the period from 1997 and 2015.

The probabilities of retirement are based on the 2017 CalPERS Experience Study for the period from 1997 and 2015. Pre-retirement and Post-retirement mortality rates include 5 years of projected mortality improvement using Scale AA published by the Society of Actuaries. 1 Information only presented from the implementation year

7.00% net of pension plan investment and administrative expenses.

Miscellaneous Plan

2.50%
Actuarial Value of Assets. For details, see June 30, 2017 Funding Valuation Report.

For details, see June 30, 2019 Funding Valuation Report Entry Age Normal
The actuarial methods and assumption used to set the actuarially determined contributions for Fiscal Year 2022 were derived from the June 30, 2019 funding valuation report.

City of Madera
Required Supplementary Information (Unaudited) (Continued) Schedule of Contributions – Pension (Continued)
For the Year Ended June 30, 2022
134
Fiscal Year: 2021-22 2020-21 2019-20 2018-19 2017-18 2016-17 2015-16 2014-15 2013-141 Contractually determined
contribution (actuarially determined) 3,055,010 $ 2,879,830 $ 2,464,699 $ 2,197,168 $ 1,942,249 $ 1,806,992 $ 1,650,502 $ 1,388,656 $ 1,405,797 $ Contributions in relation to the
actuarially determined contributions (3,055,010) (2,879,830) (2,464,699) (2,197,168) (1,942,249) (1,806,992) (1,650,502) (1,388,656) (1,405,797) Contribution deficiency (excess) $ -$ - $ - -$ -$ $ - -$ $ - -$ Covered payroll $ 5,148,829 $ 4,998,863 $ 4,853,265 $ 4,711,908 $ 4,574,668 $ 4,428,574 $ 4,211,168 $ 3,797,547 $ 3,916,737 Contributions as a percentage of
covered payroll 59.33% 57.61% 50.78% 46.63% 42.46% 40.80% 39.19% 36.57% 35.89% Notes to Schedule
Methods and assumptions used to determine contribution rates:

Actuarial cost method
Amortization method/period
Asset valuation method
Inflation
Salary increases
Payroll growth
Investment rate of return
Retirement age
Mortality

2.75%

7.00% net of pension plan investment and administrative expenses.

The probabilities of retirement are based on the 2017 CalPERS Experience Study for the period from 1997 and 2015.

The probabilities of retirement are based on the 2017 CalPERS Experience Study for the period from 1997 and 2015. Pre-retirement and Postretirement mortality rates include 5 years of projected mortality improvement using Scale AA published by the Society of Actuaries. 1 Information only presented from the implementation year

2.50%
Varies by entry age and service
Safety Plan
The actuarial methods and assumption used to set the actuarially determined contributions for Fiscal Year 2022 were derived from the June 30, 2019 funding valuation report.

Entry Age Normal
For details, see June 30, 2019 Funding Valuation Report Actuarial Value of Assets. For details, see June 30, 2017 Funding Valuation Report.

City of Madera
Required Supplementary Information (Unaudited) (Continued) Schedule of Contributions – Pension (Continued)
For the Year Ended June 30, 2022
135
Fiscal Year: 2020-21 2019-20 2018-19 2017-18 2016-17 2015-16 2014-15 2013-141 Contractually determined
contribution (actuarially determined) 676,568 $ 336,461$ 302,136$ 268,409$ 238,140$ 257,128$ 203,184$ $ 239,779 Contributions in relation to the
actuarially determined contributions (676,568) (336,461) (302,136) (268,409) (238,140) (257,128) (203,184) (239,779) Contribution deficiency (excess) $ - -$ -$ -$ -$ -$ -$ -$ Covered payroll $ 1,384,980 1,191,513$ 1,280,623$ $ 1,270,009 $ 1,140,725 1,043,730$ $ 982,585 $ 1,108,052 Contributions as a percentage of
covered payroll 48.85% 28.24% 23.59% 21.13% 20.88% 24.64% 20.68% 21.64% Notes to Schedule
Methods and assumptions used to determine contribution rates:

Actuarial cost method
Amortization method/period
Asset valuation method
Inflation
Salary increases
Payroll growth
Investment rate of return
Retirement age
Mortality
1 Information only presented from the implementation year Component Unit - Miscellaneous Plan
The actuarial methods and assumption used to set the actuarially determined contributions for Fiscal Year 2021 were derived from the June 30, 2018 funding valuation report.

Entry Age Normal
For details, see June 30, 2018 Funding Valuation Report Actuarial Value of Assets. For details, see June 30, 2016 Funding Valuation Report.

2.63%
Varies by entry age and service

2.875%

7.00% net of pension plan investment and administrative expenses.

The probabilities of retirement are based on the 2014 CalPERS Experience Study for the period from 1997 and 2011.

The probabilities of mortality are based on the 2014 CalPERS Experience Study for the period from 1997 to 2011. Preretirement and Post-retirement mortality rates include 5 years of projected mortality improvement using Scale AA published by the Society of Actuaries.

City of Madera
Required Supplementary Information (Unaudited) (Continued) Schedule of Changes in Total OPEB Liability and Related Ratios For the Year Ended June 30, 2022
136
Measurement period, year ending: 6/30/2021 6/30/2020 6/30/2019 6/30/2018 6/30/2017 1 Total OPEB liability
Service cost 188,828 $ 159,827 $ 148,304 $ 196,158 $ 165,796 $ Interest 95,919 104,757 110,666 97,813 92,870
Changes of benefit terms - - - (219,769)
Differences between expected and actual experience - 156,277 - 74,529 - Changes of assumptions 255,972 263,250 183,321 (254,393) - Benefit payments, including refunds of member contributions (92,662) (196,273) (132,070) (89,635) (111,633) Net change in total OPEB liability 448,057 487,838 310,221 (195,297) 147,033 Total OPEB liability - beginning 3,772,266 3,284,428 2,974,207 3,169,504 3,022,471 Total OPEB liability - ending (a) $ 4,220,323 $ 3,772,266 $ 3,284,428 $ 2,974,207 $ 3,169,504 OPEB fiduciary net position
Contributions - employer $ 92,662 $ 196,273 $ 132,070 $ 89,635 $ 111,633 Net investment income - - - - -
Benefit payments, including refunds of member contributions (92,662) (196,273) (132,070) (89,635) (111,633) Administrative expense - - - - -
Net change in plan fiduciary net position - - - - -
Plan fiduciary net position - beginning - - - - -
Plan fiduciary net position - ending (b) $ - $ - $ - $ - $ - Plan net OPEB liability - ending (a) - (b) $ 4,220,323 $ 3,772,266 $ 3,284,428 $ 2,974,207 $ 3,169,504 Plan fiduciary net position as a percentage of the total OPEB liability 0.00% 0.00% 0.00% 0.00% 0.00% Covered-employee payroll $ 11,110,829 $ 10,787,213 $ 13,763,983 $ 13,752,967 $ 13,352,395 Plan net OPEB liability as a percentage of covered-employee payroll 37.98% 34.97% 23.86% 21.63% 23.74% 1 Information only presented from the implementation year

SUPPLEMENTARY INFORMATION
137
Special Revenue Funds:

Special Gas Tax Fund - This fund is used to account for the receipt of gasoline tax revenue paid to the City as a subvention from the State of California. These funds support maintenance activities and finance street construction projects as provided by State law.

Measure "T" Sales Tax Fund - This fund is used to account for the receipt of gasoline tax revenue paid to the City as a subvention from the State of California. These funds support maintenance activities and finance street construction projects as provided by State law.

Business Improvement District Fund - This fund is used to account for the City's efforts of the Business Improvement District (BID) to promote commerce in downtown Madera. The funding source is assessment fees.

Park Development Fund - This fund is used for park land acquisition and development. Principal revenue sources are parks acquisition and development fees collected from developers and state revenues for park development.

Parking District Fund - This fund is used to support the activities of the City's Parking Enforcement Office. Nonsworn officers patrol a designated area in Madera's downtown and issue citations to motorists who violate the City's vehicle ordinances.

Federal Aid Urban Fund - This fund is used to report various federal grants awarded to the City by the Federal government not otherwise accounted for in the General Fund or Capital Projects funds. A separate detailed report by program is available which meets the criteria of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, for all federal grants received by the City.

Street Construction Fund - This fund is used to account for right-of-way acquisition, construction, and improvements related to the City's street system. These projects are funded by various state and federal programs and matching City funds.

Landscape Assessment Fund - This fund is used to account for funds received from the landscaping assessment districts to provide for alternative sources of funding for maintenance and service of landscaping located within the public areas of the assessment districts.

Supplemental Law Enforcement Fund - This fund is used to account for revenues and expenditures associated with front line law enforcement and municipal police services. The funding source is state grant funding.

Intermodal Building Fund - This fund is used to account for the operation and maintenance of the intermodal building facility for use by the City and its tenants. The Intermodal Facility currently houses the MAX system, the Greyhound Bus terminal, and Madera Cab Co. This facility relies solely on grants and rents collected to fund its operations, and therefore does not impact the General Fund budget.

Economic Development Fund - This fund is used to account for revenues and expenditures related to programs and projects funded with Economic Development grant proceeds.

Residential Rehab Fund - This fund is used to account for revenues and expenditures related to the City's Down Payment Assistance Program (DAP) which assists low-income residents with purchasing their first homes and the Owner Occupied Rehabilitation (OOR) program that helps existing low-income homeowners make health and safety repairs to their homes.

Non-Major Governmental Funds
138
Special Revenue Funds (Continued):

Low and Moderate Income Housing Fund - This fund is used to account for the balances of the former low and moderate income housing funds of the former Madera Redevelopment Agency and revenues and expenditures related to such housing projects and programs.

Community Facilities Districts (CFD) Fund - This fund is used to account for bond and annual tax assessment proceeds to be used for the construction and implementation of off-site infrastructure improvements. In addition, the Fund accounts for services and administration of assessments received annually.

Capital Projects Funds:

Streets and Roads Fund - This fund is used to account for right-of-way acquisition, construction, and improvements related to the City's street system. These projects are funded by various state and federal programs and matching City funds.

Non-Major Governmental Funds (Continued)
139
Special Measure "T" Business
Gas Tax Sales Tax Improvement Park
Fund Fund District Development
ASSETS
Cash and investments 2,036,163 $ 11,849,629 $ 4,719 $ 104,975 $ Accounts receivable, net - - 14,282 -
Intergovernmental receivable 347,157 1,609,202 - -
Lease receivable - - - -
Notes receivable - - - -
Prepaid items - - - -
Land held for resale - - - -
Total assets $ 13,458,831 2,383,320 $ 19,001 $ 104,975 $

LIABILITIES, DEFERRED INFLOWS

OF RESOURCES, AND

FUND BALANCES
Liabilities:

Accounts payable 1,459,869 $ 91,983 $ 4,719 $ - $
Accrued payroll - - - -
Due to other funds - - - -
Deposits payable - - - -
Unearned revenues - - - -
Total liabilities 91,983 1,459,869 4,719 -
Deferred inflows of resources:

Unavailable revenue - 528,330 - -
Related to leases - - - -
Total deferred inflows of resources 528,330 - - -
Fund Balances:

Restricted 923,451 12,838,518 14,282 104,975
Unassigned (deficit) - - - -
Total fund balances 923,451 12,838,518 14,282 104,975
Total liabilities, deferred inflows of
resources, and fund balances $ 2,383,320 $ 13,458,831 $ 19,001 $ 104,975 (Continued)
Special Revenue
Non-Major Governmental Funds
City of Madera
Combining Balance Sheet
June 30, 2022
140
Parking Federal Aid Street Landscape
District Urban Construction Assessment
ASSETS
Cash and investments $ 126,554 $ - $ - $ 456,153
Accounts receivable, net 16,130 - - 2,569
Intergovernmental receivable - 194,539 3,099,763 4,374
Lease receivable - - - -
Notes receivable - - - -
Prepaid items - - 5,508 -
Land held for resale - - - -
Total assets $ 142,684 $ 194,539 $ 3,105,271 $ 463,096

LIABILITIES, DEFERRED INFLOWS

OF RESOURCES, AND

FUND BALANCES
Liabilities:

Accounts payable $ 2,124 $ 8,059 $ 1,668,063 $ -
Accrued payroll - - - -
Due to other funds - 103,001 1,001,567 -
Deposits payable - - - -
Unearned revenues - - - -
Total liabilities 2,124 111,060 2,669,630 -
Deferred inflows of resources:

Unavailable revenue - 179,448 1,640,000 -
Related to leases - - - -
Total deferred inflows of resources - 179,448 1,640,000 - Fund Balances:

Restricted 140,560 - - 463,096
Unassigned (deficit) - (95,969) (1,204,359) -
Total fund balances 140,560 (95,969) (1,204,359) 463,096 Total liabilities deferred inflows of
resources, and fund balances $ 142,684 $ 194,539 $ 3,105,271 $ 463,096 (Continued)
Special Revenue
City of Madera
Combining Balance Sheet (Continued)
Non-Major Governmental Funds
June 30, 2022
141
Supplemental
Law Intermodal Economic Residential
Enforcement Building Development Rehab
ASSETS
Cash and investments 162,516 $ 8,133 $ 1,522,313 $ 1,014,931 $ Accounts receivable, net - 4,577 - -
Intergovernmental receivable 249,456 20,495 - 81,145
Lease receivable - 51,528 - -
Notes receivable - - - 7,996,577
Prepaid items - 80 - -
Land held for resale - - - -
Total assets $ 84,813 411,972 $ 1,522,313 $ 9,092,653 $

LIABILITIES, DEFERRED INFLOWS

OF RESOURCES, AND

FUND BALANCES
Liabilities:

Accounts payable 33,975 $ 6,849 $ 156,500 $ - $
Accrued payroll 5,516 75 - 521
Due to other funds - - - -
Deposits payable - - - -
Unearned revenues - - - -
Total liabilities 6,924 39,491 156,500 521
Deferred inflows of resources:

Unavailable revenue 119,744 - - -
Related to leases - 51 - ,441 -
Total deferred inflows of resources 51,441 119,744 - -
Fund Balances:

Restricted 252,737 26,448 1,365,813 9,092,132
Unassigned (deficit) - - - -
Total fund balances 26,448 252,737 1,365,813 9,092,132
Total liabilities, deferred inflows of
resources, and fund balances $ 84,813 411,972 $ 1,522,313 $ 9,092,653 $ (Continued)
Special Revenue
City of Madera
Combining Balance Sheet (Continued)
Non-Major Governmental Funds
June 30, 2022
142
Capital Projects
Low and
Moderate Community Total Other
Income Facilities Streets and Governmental
Housing Districts Roads Funds
ASSETS
Cash and investments $ 235,923 $ 721,553 $ 18,243,562 - $ Accounts receivable, net 205 - - 37,763
Intergovernmental receivable - 1,835 5,607,966 -
Lease receivable - - - 51,528
Notes receivable 7,000 - 8,003,577 -
Prepaid items 795 - - 6,383
Land held for resale 670,000 - - 670,000
Total assets $ 913,923 $ 723,388 $ 32,620,779 - $

LIABILITIES, DEFERRED INFLOWS

OF RESOURCES, AND

FUND BALANCES
Liabilities:

Accounts payable $ - $ - $ 3,432,141 - $
Accrued payroll - - - 6,112
Due to other funds - - 295 1,104,863
Deposits payable 74 - - 74
Unearned revenues - 113,851 - 113,851
Total liabilities 74 113,851 295 4,657,041
Deferred inflows of resources:

Unavailable revenue - - 2,467,522 -
- - - 51,441
Total deferred inflows of resources - - - 2,518,963
Fund Balances:

Restricted 913,849 609,537 - 26,745,398
Unassigned (deficit) - - (295) (1,300,623)
Total fund balances 609,537 913,849 (295) 25,444,775
Total liabilities, deferred inflows of
resources, and fund balances $ 723,388 913,923 $ - $ 32,620,779 $ (Concluded)
City of Madera
Combining Balance Sheet (Continued)
Non-Major Governmental Funds
June 30, 2022
Special Revenue
143
Special Measure "T" Business
Gas Tax Sales Tax Improvement Park
Fund Fund District Development
REVENUES:

Property taxes - $ - $ - $ - $
Other taxes - - - -
Investment income (loss) - 42,533 - -
Fines and forfeitures - - - -
Intergovernmental 3,734,746 3,273,345 - -
Charges for services - - 21,867 -
Miscellaneous - - - -
Total revenues 3,315,878 3,734,746 21,867 -
EXPENDITURES:

Current:

General government - - 22,914 -
Public protection - - - -
Public ways and facilities 2,364,924 600,080 - -
Community development - - - -
Capital outlay 739,694 168,033 - -
Total expenditures 768,113 3,104,618 22,914 -

REVENUES OVER
(UNDER) EXPENDITURES 2,547,765 630,128 (1,047) -
OTHER FINANCING SOURCES (USES):

Transfers out (630,467) (897,474) - -
Total other financing sources (uses) (897,474) (630,467) - - NET CHANGES IN FUND BALANCES 1,650,291 (339) (1,047) -
FUND BALANCES:

Beginning of year 923,790 11,188,227 15,329 104,975
End of year $ 923,451 $ 12,838,518 $ 14,282 $ 104,975
(Continued)
Special Revenue
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances City of Madera
For the Year Ended June 30, 2022
Non-Major Governmental Funds
144
Parking Federal Aid Street Landscape
District Urban Construction Assessment
REVENUES:

Property taxes $ - $ - $ - $ -
Other taxes - - - 421,754
Investment income (loss) - - - -
Fines and forfeitures 18,295 - - -
Intergovernmental - 368,134 665,618 -
Charges for services 18,731 - - -
Miscellaneous - - - -
Total revenues 37,026 368,134 665,618 421,754
EXPENDITURES:

Current:

General government 22,416 - - -
Public protection - - - -
Public ways and facilities - 158,767 177,909 419,229
Community development - - - -
Capital outlay - 20,356 8,413 -
Total expenditures 22,416 179,123 186,322 419,229

REVENUES OVER
(UNDER) EXPENDITURES 14,610 189,011 479,296 2,525
OTHER FINANCING SOURCES (USES):

Transfers out (311) - (512,000) -
Total other financing sources (uses) (311) - (512,000) - NET CHANGES IN FUND BALANCES 14,299 189,011 (32,704) 2,525 FUND BALANCES:

Beginning of year 126,261 (284,980) (1,171,655) 460,571 End of year $ 140,560 $ (95,969) $ (1,204,359) $ 463,096 (Continued)
City of Madera
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances (Continued) Non-Major Governmental Funds
For the Year Ended June 30, 2022
Special Revenue
145
Supplemental
Law Intermodal Economic Residential
Enforcement Building Development Rehab
REVENUES:

Property taxes $ - $ - $ - $ -
Other taxes - - - -
Investment income (loss) (4,891) 248 (32,495) 623,369
Fines and forfeitures - - - -
Intergovernmental 277,201 90,087 - 20,374
Charges for services - 37,011 - -
Miscellaneous - - - 45,088
Total revenues 272,310 127,346 (32,495) 688,831
EXPENDITURES:

Current:

General government - 65,810 - -
Public protection 217,717 - - -
Public ways and facilities - 60,820 - -
Community development - - 2,278 395,066
Capital outlay 21,580 - - -
Total expenditures 239,297 126,630 2,278 395,066

REVENUES OVER
(UNDER) EXPENDITURES 33,013 716 (34,773) 293,765
OTHER FINANCING SOURCES (USES):

Transfers out - (249) - -
Total other financing sources (uses) - (249) - -
NET CHANGES IN FUND BALANCES 33,013 467 (34,773) 293,765 FUND BALANCES:

Beginning of year 219,724 25,981 1,400,586 8,798,367
End of year $ 252,737 $ 26,448 $ 1,365,813 $ 9,092,132
(Continued)
Special Revenue
City of Madera
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances (Continued) Non-Major Governmental Funds
For the Year Ended June 30, 2022
146
Capital Projects
Low and
Moderate Community Total Other
Income Facilities Streets and Governmental
Housing Districts Roads Funds
REVENUES:

Property taxes $ - $ 494,872 $ - $ 494,872
Other taxes - - - 421,754
Investment income (loss) - (8,625) - 620,139
Fines and forfeitures - - - 18,295
Intergovernmental - - 8,429,505 -
Charges for services - - - 77,609
Miscellaneous 11,503 - - 56,591
Total revenues 11,503 486,247 10,118,765 -
EXPENDITURES:

Current:

General government - 4,603 - 115,743
Public protection - - - 217,717
Public ways and facilities - - 3,781,729 -
Community development 557 - 4,323 402,224
Capital outlay 57,797 - 1,015,873 -
Total expenditures 58,354 4,603 4,323 5,533,286

REVENUES OVER
(UNDER) EXPENDITURES (46,851) 481,644 (4,323) 4,585,479 OTHER FINANCING SOURCES (USES):

Transfers out - (317,600) (2,358,101) -
Total other financing sources (uses) - (317,600) (2,358,101) - NET CHANGES IN FUND BALANCES (46,851) 164,044 (4,323) 2,227,378 FUND BALANCES:

Beginning of year 960,700 445,493 4,028 23,217,397
End of year $ 913,849 $ 609,537 $ (295) $ 25,444,775
(Concluded)
City of Madera
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances (Continued) Non-Major Governmental Funds
For the Year Ended June 30, 2022
Special Revenue
147
Variance with
Final Budget
Actual Favorable/
Original Final Amounts (Unfavorable)
REVENUES:

Intergovernmental 5,037,273 $ 5,037,273 $ 3,734,746 $ (1,302,527) $ Total revenues 5,037,273 5,037,273 3,734,746 (1,302,527) EXPENDITURES:

Current:

Public ways and facilities 1,872,332 2,409,223 2,364,924 44,299 Capital outlay 15,000 490,869 739,694 (248,825)
Total expenditures 2,900,092 1,887,332 3,104,618 (204,526) REVENUES OVER (UNDER) EXPENDITURES 2,137,181 3,149,941 630,128 (1,507,053) OTHER FINANCING SOURCES (USES):

Transfers out (2,200,007) (2,200,007) (630,467) 1,569,540 Total other financing sources (uses) (2,200,007) (2,200,007) (630,467) 1,569,540 Net change in fund balance $ (62,826) 949,934 $ (339) 62,487 $ FUND BALANCE:

Beginning of year 923,790
End of year $ 923,451
City of Madera
Budgetary Comparison Schedule
Special Gas Tax Special Revenue Fund
For the Year Ended June 30, 2022
Budgeted Amounts
148
Variance with
Final Budget
Actual Favorable/
Original Final Amounts (Unfavorable)
REVENUES:

Investment income (loss) - $ - $ 42,533 $ 42,533 $
Intergovernmental 5,037,273 5,037,273 3,273,345 (1,763,928) Total revenues 5,037,273 5,037,273 3,315,878 (1,721,395) EXPENDITURES:

Current:

Public ways and facilities 1,181,617 1,727,934 600,080 1,127,854 Capital outlay 15,000 481,443 168,033 313,410
Total expenditures 2,209,377 1,196,617 768,113 1,441,264 REVENUES OVER (UNDER) EXPENDITURES 2,827,896 3,840,656 2,547,765 (280,131) OTHER FINANCING SOURCES (USES):

Transfers out (2,890,722) (2,890,722) (897,474) 1,993,248 Total other financing sources (uses) (2,890,722) (2,890,722) (897,474) 1,993,248 Net change in fund balance $ (62,826) 949,934 $ 1,650,291 1,713,117 $ FUND BALANCE:

Beginning of year 11,188,227
End of year $ 12,838,518
City of Madera
Budgetary Comparison Schedule
Measure "T" Special Revenue Fund
For the Year Ended June 30, 2022
Budgeted Amounts
149
Variance with
Final Budget
Actual Favorable/
Original Final Amounts (Unfavorable)
REVENUES:

Investment income (loss) 35 $ 35 $ - $ (35) $
Charges for services 28,667 28,667 21,867 (6,800)
Total revenues 28,702 28,702 21,867 (6,835)
EXPENDITURES:

Current:

General government 26,397 26,397 22,914 3,483
Total expenditures 26,397 26,397 22,914 3,483
Net change in fund balance $ 2,305 2,305 $ (1,047) (3,352) $ FUND BALANCE:

Beginning of year 15,329
End of year $ 14,282
Budgeted Amounts
City of Madera
Budgetary Comparison Schedule
Business Improvement District Special Revenue Fund
For the Year Ended June 30, 2022
150
Variance with
Final Budget
Actual Favorable/
Original Final Amounts (Unfavorable)
REVENUES:

Fines and forfeitures 13,066 $ 13,066 $ 18,295 $ 5,229 $ Charges for services 25,090 25,090 18,731 (6,359)
Total revenues 38,156 38,156 37,026 (1,130)
EXPENDITURES:

Current:

General government 33,839 33,839 22,416 11,423
Total expenditures 33,839 33,839 22,416 11,423
REVENUES OVER (UNDER) EXPENDITURES 4,317 4,317 14,610 10,293 OTHER FINANCING SOURCES (USES):

Transfers out (903) (903) (311) 592
Total other financing sources (uses) (903) (903) (311) 592 Net change in fund balance $ 3,414 3,414 $ 14,299 10,885 $ FUND BALANCE:

Beginning of year 126,261
End of year $ 140,560
City of Madera
Budgetary Comparison Schedule
Parking District Special Revenue Fund
For the Year Ended June 30, 2022
Budgeted Amounts
151
Variance with
Final Budget
Actual Favorable/
Original Final Amounts (Unfavorable)
REVENUES:

Intergovernmental 1,740,378 $ 1,740,378 $ 368,134 $ (1,372,244) $ Total revenues 1,740,378 1,740,378 368,134 (1,372,244)
EXPENDITURES:

Current:

Public ways and facilities 1,223,791 1,229,310 158,767 1,070,543 Capital outlay 64,051 64,051 20,356 43,695
Total expenditures 1,293,361 1,287,842 179,123 1,114,238 Net change in fund balance $ 447,017 452,536 $ 189,011 (258,006) $ FUND BALANCE:

Beginning of year (284,980)
End of year $ (95,969)
City of Madera
Budgetary Comparison Schedule
Federal Aid Urban Special Revenue Fund
For the Year Ended June 30, 2022
Budgeted Amounts
152
Variance with
Final Budget
Actual Favorable/
Original Final Amounts (Unfavorable)
REVENUES:

Intergovernmental 3,627,266 $ 3,640,222 $ 665,618 $ (2,974,604) $ Total revenues 3,640,222 3,627,266 665,618 (2,974,604)
EXPENDITURES:

Current:

Public ways and facilities 1,957,147 1,998,500 177,909 1,820,591 Capital outlay 259,993 299,875 8,413 291,462
Total expenditures 2,298,375 2,217,140 186,322 2,112,053 REVENUES OVER (UNDER) EXPENDITURES 1,341,847 1,410,126 479,296 (862,551) OTHER FINANCING SOURCES (USES):

Transfers out (512,000) (512,000) (512,000) -
Total other financing sources (uses) (512,000) (512,000) (512,000) - Net change in fund balance $ 829,847 898,126 $ (32,704) (862,551) $ FUND BALANCE:

Beginning of year (1,171,655)
End of year $ (1,204,359)
City of Madera
Budgetary Comparison Schedule
Street Construction Special Revenue Fund
For the Year Ended June 30, 2022
Budgeted Amounts
153
Variance with
Final Budget
Actual Favorable/
Original Final Amounts (Unfavorable)
REVENUES:

Other taxes 425,601 $ 425,601 $ 421,754 $ (3,847) $
Total revenues 425,601 425,601 421,754 (3,847)
EXPENDITURES:

Current:

Public ways and facilities 438,305 438,305 419,229 19,076 Total expenditures 438,305 438,305 419,229 19,076
REVENUES OVER (UNDER) EXPENDITURES (12,704) (12,704) 2,525 15,229 OTHER FINANCING SOURCES (USES):

Transfers out (677) (677) - 677
Total other financing sources (uses) (677) (677) - 677
Net change in fund balance $ (13,381) (13,381) $ 2,525 15,906 $ FUND BALANCE:

Beginning of year 460,571
End of year $ 463,096
City of Madera
Budgetary Comparison Schedule
Landscape Assessment Special Revenue Fund
For the Year Ended June 30, 2022
Budgeted Amounts
154
Variance with
Final Budget
Actual Favorable/
Original Final Amounts (Unfavorable)
REVENUES:

Investment income (loss) 591 $ 591 $ (4,891) $ (5,482) $ Intergovernmental 308,482 431,311 277,201 (154,110)
Total revenues 431,902 309,073 272,310 (159,592)
EXPENDITURES:

Current:

Public protection 144,616 239,616 217,717 21,899
Capital outlay - 27,829 21,580 6,249
Total expenditures 267,445 144,616 239,297 28,148
Net change in fund balance $ 164,457 164,457 $ 33,013 (131,444) $ FUND BALANCE:

Beginning of year 219,724
End of year $ 252,737
City of Madera
Budgetary Comparison Schedule
Supplemental Law Enforcement Special Revenue Fund
For the Year Ended June 30, 2022
Budgeted Amounts
155
Variance with
Final Budget
Actual Favorable/
Original Final Amounts (Unfavorable)
REVENUES:

Investment income (loss) - $ - $ 248 $ 248 $
Intergovernmental 92,459 92,459 90,087 (2,372)
Charges for services 37,500 37,500 37,011 (489)
Total revenues 129,959 129,959 127,346 (2,613)
EXPENDITURES:

Current:

General government 74,294 74,294 65,810 8,484
Public ways and facilities 64,088 64,088 60,820 3,268
Total expenditures 138,382 138,382 126,630 11,752
REVENUES OVER (UNDER) EXPENDITURES (8,423) (8,423) 716 9,139 OTHER FINANCING SOURCES (USES):

Transfers out (2,336) (2,336) (249) 2,087
Total other financing sources (uses) (2,336) (2,336) (249) 2,087 Net change in fund balance $ (10,759) (10,759) $ 467 11,226 $ FUND BALANCE:

Beginning of year 25,981
End of year $ 26,448
City of Madera
Budgetary Comparison Schedule
Intermodal Building Special Revenue Fund
For the Year Ended June 30, 2022
Budgeted Amounts
156
Variance with
Final Budget
Actual Favorable/
Original Final Amounts (Unfavorable)
REVENUES:

Investment income (loss) 2,097 $ 2,097 $ (32,495) $ (34,592) $ Total revenues 2,097 2,097 (32,495) (34,592)
EXPENDITURES:

Current:

Community development 3,377 3,377 2,278 1,099
Total expenditures 3,377 3,377 2,278 1,099
REVENUES OVER (UNDER) EXPENDITURES (1,280) (1,280) (34,773) (33,493) OTHER FINANCING SOURCES (USES):

Transfers in 297,410 297,410 - (297,410)
Total other financing sources (uses) 297,410 297,410 - (297,410) Net change in fund balance $ 296,130 296,130 $ (34,773) (330,903) $ FUND BALANCE:

Beginning of year 1,400,586
End of year $ 1,365,813
City of Madera
Budgetary Comparison Schedule
Economic Development Special Revenue Fund
For the Year Ended June 30, 2022
Budgeted Amounts
157
Variance with
Final Budget
Actual Favorable/
Original Final Amounts (Unfavorable)
REVENUES:

Investment income (loss) 473,027 $ 473,027 $ 623,369 $ 150,342 $ Intergovernmental - - 20,374 20,374
Miscellaneous 94,151 94,151 45,088 (49,063)
Total revenues 567,178 567,178 688,831 121,653
EXPENDITURES:

Current:

Community development 363,837 375,857 395,066 (19,209)
Total expenditures 375,857 363,837 395,066 (19,209)
Net change in fund balance $ 191,321 203,341 $ 293,765 102,444 $ FUND BALANCE:

Beginning of year 8,798,367
End of year $ 9,092,132
City of Madera
Budgetary Comparison Schedule
Residential Rehab Special Revenue Fund
For the Year Ended June 30, 2022
Budgeted Amounts
158
Variance with
Final Budget
Actual Favorable/
Original Final Amounts (Unfavorable)
REVENUES:

Investment income (loss) 2,465 $ 2,465 $ - $ (2,465) $
Intergovernmental 452,000 452,000 - (452,000)
Miscellaneous 18,123 18,123 11,503 (6,620)
Total revenues 472,588 472,588 11,503 (461,085)
EXPENDITURES:

Current:

Community development 5,723 5,723 557 5,166
Capital outlay 250,000 250,000 57,797 192,203
Total expenditures 255,723 255,723 58,354 197,369
Net change in fund balance $ 216,865 216,865 $ (46,851) (263,716) $ FUND BALANCE:

Beginning of year 960,700
End of year $ 913,849
City of Madera
Budgetary Comparison Schedule
Low and Moderate Income Housing Special Revenue Fund
For the Year Ended June 30, 2022
Budgeted Amounts
159
Variance with
Final Budget
Actual Favorable/
Original Final Amounts (Unfavorable)
REVENUES:

Property taxes 440,478 $ 440,478 $ 494,872 $ 54,394 $
Investment income (loss) 335 335 (8,625) (8,960)
Total revenues 440,813 440,813 486,247 45,434
EXPENDITURES:

Current:

General government 5,256 5,256 4,603 653
Total expenditures 5,256 5,256 4,603 653
REVENUES OVER (UNDER) EXPENDITURES 435,557 435,557 481,644 46,087 OTHER FINANCING SOURCES (USES):

Transfers out (317,600) (317,600) (317,600) -
Total other financing sources (uses) (317,600) (317,600) (317,600) - Net change in fund balance $ 117,957 117,957 $ 164,044 46,087 $ FUND BALANCE:

Beginning of year 445,493
End of year $ 609,537
City of Madera
Budgetary Comparison Schedule
Community Facilities District Special Revenue Fund
For the Year Ended June 30, 2022
Budgeted Amounts
160
Non-Major Enterprise Funds
Local Transit Fund - This fund is used to account for the activities of the City's public transit operations.

Golf Course Fund - This fund is used to account for the activities of the City's golf course operations.

Airport Fund - This fund is used to account for the activities of the City's airport operations. 161
Local Golf
Transit Course Airport
Fund Fund Fund Total
ASSETS
Current assets:

Cash and investments $ - $ 1,760,284 - $ $ 1,760,284
Accounts receivable, net 16,670 - 23,192 39,862
Intergovernmental receivable 529,807 - 54,144 583,951
Lease receivable - due within one year 16,646 - 36,122 52,768 Prepaid items 701 - 9,016 9,717
Total current assets 530,508 33,316 1,882,758 2,446,582 Noncurrent assets:

Lease receivable - due in more than one year - - 858,946 858,946 Capital assets:

Non-depreciable 320,500 146,933 3,287,625 3,755,058
Depreciable, net 7,729,774 1,881,928 7,565,895 17,177,597 Total capital assets 8,050,274 2,028,861 10,853,520 20,932,655 Total noncurrent assets 8,050,274 2,028,861 11,712,466 21,791,601 Total assets 8,580,782 2,062,177 13,595,224 24,238,183

DEFERRED OUTFLOW OF RESOURCES
Related to OPEB - - 3,335 3,335
Related to pensions 48,287 - 30,468 78,755
Total deferred outflow of resources - 48,287 33,803 82,090

LIABILITIES
Current liabilities:

Accounts payable 163,200 - 11,192 174,392
Accrued payroll 14,688 - 4,028 18,716
Due to other funds 277,685 529,076 806,761 -
Interest payable - 2,541 1,083 3,624
Deposits payable - - 14,165 14,165
Compensated absences - due within one year - 18,324 7,263 25,587 Long-term debt - due within one year 316,100 - 27,181 343,281 Total current liabilities 473,897 847,717 64,912 1,386,526 Noncurrent liabilities:

Advances from other funds - 36,720 - 36,720
Aggregate net pension liability - 163,907 116,136 280,043 Total OPEB liability - - 17,658 17,658
Compensated absences - due in more than one year 16,038 - 3,708 19,746 Long term debt - due in more than one year 161,800 - 161,800 - Total noncurrent liabilities 179,945 198,520 137,502 515,967 Total liabilities 653,842 1,046,237 202,414 1,902,493

DEFERRED INFLOWS OF RESOURCES
Related to service concession arrangement 16,670 - - 16,670 Related to leases - 16,628 888,608 905,236
Related to OPEB - - 539 539
Related to pensions 96,638 - 37,848 134,486
Total deferred inflows of resources 33,298 96,638 926,995 1,056,931

NET POSITION
Net investment in capital assets 8,050,274 1,550,961 10,826,339 20,427,574 Unrestricted (deficit) (171,685) (568,319) 1,673,279 933,275 Total net position $ 982,642 7,878,589 $ 12,499,618 $ 21,360,849 $ City of Madera
Combining Statement of Net Position
Non-Major Enterprise Funds
June 30, 2022
162
Local Golf
Transit Course Airport
Fund Fund Fund Total
OPERATING REVENUES:

Charges for services $ 2,816,974 $ 74,712 $ 351,506 $ 3,243,192 Miscellaneous revenue 12,706 181,020 - 193,726
Total operating revenues 2,829,680 74,712 532,526 3,436,918 OPERATING EXPENSES:

Salaries and benefits 366,391 110,624 - 477,015
General and administrative 1,998,487 64,082 374,207 2,436,776 Supplies and miscellaneous 314,654 - 69,637 384,291
Utilities - - 29,136 29,136
Depreciation 424,873 297,675 - 722,548
Total operating expenses 3,104,405 64,082 881,279 4,049,766 OPERATING INCOME (LOSS) (274,725) 10,630 (348,753) (612,848) NONOPERATING REVENUES (EXPENSES):

Investment income (loss) 469 64 (18,212) (17,679)
Property taxes - 151,653 - 151,653
Capital grants 25,903 - 91,042 116,945
Interest expense - (20,962) (2,123) (23,085)
Total nonoperating revenues (expenses) 26,372 (20,898) 222,360 227,834 (LOSS) BEFORE TRANSFERS (248,353) (10,268) (126,393) (385,014)

TRANSFERS
Transfers in 298,151 - 298,151 -
Transfers out (4,612) - (3,475) (8,087)
Total transfers (4,612) 298,151 (3,475) 290,064
Changes in net position (252,965) 287,883 (129,868) (94,950) NET POSITION:

Beginning of year 8,131,554 694,759 12,629,486 21,455,799 End of year $ 7,878,589 $ 982,642 $ 12,499,618 $ 21,360,849 City of Madera
Combining Statement of Revenues, Expenses, and Changes in Net Position Non-Major Enterprise Funds
For the Year Ended June 30, 2022
163
Local Golf
Transit Course Airport
Fund Fund Fund Total
CASH FLOWS FROM OPERATING ACTIVITIES:

Cash received from customers $ 2,918,853 $ 89,656 $ 338,972 $ 3,347,481 Cash payments to suppliers for goods and services (2,165,387) (64,082) (471,211) (2,700,680) Cash payments to employees for services (535,828) (146,547) - (682,375) Receipts from other operating revenues 12,706 181,020 - 193,726 Net cash provided by (used in) operating activities 230,344 25,574 (97,766) 158,152

CASH FLOWS FROM NONCAPITAL
FINANCING ACTIVITIES:

Property taxes - 151,653 - 151,653
Advances from other funds (24,481) - (24,481) -
Due to other funds (252,104) 29,482 (222,622) -
Transfers from other funds 298,151 - 298,151 -
Transfers to other funds (4,612) - (3,475) (8,087)
Net cash provided by (used in)
noncapital financing activities (256,716) 303,152 148,178 194,614

CASH FLOWS FROM CAPITAL AND
RELATED FINANCING ACTIVITIES:

Capital grants 25,903 - 91,042 116,945
Acquisition of capital assets - (83,613) - (83,613)
Principal payment of long-term debt (306,200) - (25,939) (332,139) Interest paid on debt (22,590) - (2,123) (24,713)
Net cash provided by (used in) capital and
related financing activities 25,903 (328,790) (20,633) (323,520) CASH FLOWS FROM INVESTING ACTIVITIES:

Interest from investments 469 64 (18,212) (17,679)
Net cash provided by investing activities 469 64 (18,212) (17,679) Net change in cash and cash equivalents - - 11,567 11,567 CASH AND CASH EQUIVALENTS:

Beginning of year - 1,748,717 - 1,748,717
End of year $ - $ 1,760,284 - $ $ 1,760,284
(Continued)
City of Madera
Combining Statement of Cash Flows
Non-Major Enterprise Funds
For the Year Ended June 30, 2022
164
Local Golf
Transit Course Airport
Fund Fund Fund Total

Madera City CouncilFebruary 15, 2023

Madera City Council
February 15, 2023