Update 08/21/23 7:30 p.m. Madera City Council Agenda Page 1 of 3 August 24, 2023
SPECIAL MEETING
OF THE MADERA CITY COUNCIL
205 W. 4th Street, Madera, California 93637
NOTICE AND AGENDA
Thursday, August 24, 2023 Council Chambers
6:00 p.m. City Hall
The Madera City Council meetings are 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: 882 7570 8725#. 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:
PLEDGE OF ALLEGIANCE:
APPROVAL OF AGENDA:
PUBLIC COMMENT:
Members of the public shall have an opportunity to address the City Council regarding matters on this Agenda at the time the agenda item is called. Speakers should limit their comments to three (3) minutes.
A. CONSENT CALENDAR:
A-1 Appropriations Limit (Gann Limit) for Fiscal Year 2023/2024 Recommendation: Adopt a Resolution establishing an Appropriations Limit for Fiscal Year 2023/2024 in the amount of $57,164,973 (Report by Mike Lima) B. PUBLIC HEARINGS:
Update 08/21/23 7:30 p.m. Madera City Council Agenda Page 2 of 3 August 24, 2023
B-1 Public Hearing and Consideration of a Resolution Adopting the City of Madera Budget and Capital Improvement Program for Fiscal Year 2023/24
Recommendation: Conduct a Public Hearing and Adopt the Resolution Approving the Operating Budget for Fiscal Year (FY) 2023/24, including the Five‐Year Capital Improvement Program (CIP) (Report by Mike Lima) ADJOURNMENT:
UPCOMING MEETING DATES:
Wednesday, September 6, 2023
Wednesday, October 4, 2023
The meeting room is accessible to the physically disabled. 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] .
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 Special Meeting of the Madera City Council for August 24, 2023, near the front entrances of City Hall and on the City’s website www.madera.gov at 7:30p.m. on August 21, 2023.
Update 08/21/23 7:30 p.m. Madera City Council Agenda Page 3 of 3 August 24, 2023
_______________________
Alicia Gonzales, City Clerk
REPORT TO CITY COUNCIL
Approved by: Council Meeting of: August 24, 2023
Agenda Number: ___________
_____________________________________
Michael Lima, Director of Financial Services
_____________________________________
Arnoldo Rodriguez, City Manager
SUBJECT:
Appropriations Limit (Gann Limit) for Fiscal Year 2023/2024 RECOMMENDATION:
Adopt a Resolution establishing an Appropriations Limit for Fiscal Year 2023/2024 in the amount of $57,164,973
SUMMARY:
State law requires the City of Madera (City) set an Appropriations Limit (also known as the “Gann Limit”) after budget adoption each fiscal year (FY), in accordance with Section 1.5 of Article XIIIB of the California Constitution. The Appropriations Limit is increased each year by a formula that uses a combination of percent changes in the Statewide Per Capita Income (PCI), city or county population, and the City nonresidential assessed valuation. The State Department of Finance provides the PCI and population growth rates. The County Assessor provides the non-residential assessed valuation information.
DISCUSSION:
The Appropriations Limit creates a restriction on the amount of government revenue that may be appropriated in any fiscal year. An appropriation is a formal authorization by the City Council to spend funds. The Gann limit only applies to appropriations that are “proceeds of taxes”, as defined by the law and statewide reporting guidelines. The limit is based on actual appropriations during the base year of 1986-87 and increases each year using specified growth factors. Appropriations for debt service and capital outlay are excluded from the calculation. The FY 2023/24 Appropriations Limit shows an increase from the prior year due to a rise in the Statewide PCI of 4.44 percent in combination with a 0.06 percent decrease in the City’s population growth rate. This resulted in a combined increase of 4.38 percent.
A-1
The FY 2023/24 Article XIIIB Appropriations Limit Calculation Worksheets and supporting documents are included as Exhibit A.
FINANCIAL IMPACT:
The Appropriations Limit for FY 2023/24 has been calculated to be $57,164,973. This represents the maximum amount of appropriations from tax proceeds that can be budgeted by the City for the current fiscal year. Budgeted appropriations subject to limitation are determined to be $27,104,270, as shown on Exhibit A, Worksheet No. 1. This represents the appropriations from tax proceeds approved in the FY 2023/24 budget. The current year budgeted appropriations are approximately 47 percent of the allowable limit, indicating that the City’s approved budget is well within the limits set by State law.
ATTACHMENTS:
1. Resolution
2. Worksheets # 1, 2, 3
3. Department of Finance Letter
RESOLUTION NO. 23- _____
A RESOLUTION OF THE COUNCIL OF THE CITY OF MADERA ADOPTING THE APPROPRIATIONS LIMIT FOR THE 2023/2024 FISCAL YEAR
WHEREAS, Section 7910 of the California Government Code of the State of California provides that each year the governing body of each local jurisdiction shall, by resolution, establish its Appropriations Limit for the following fiscal year pursuant to Article XIIIB of the Constitution; and
WHEREAS, the City Council has received evidence regarding the Appropriations Limit to be established for the City of Madera.
NOW, THEREFORE, THE COUNCIL OF THE CITY OF MADERA hereby resolves, finds, determines and orders as follows:
1. The above recitals are true and correct.
2. The Appropriations Limit for the City of Madera for the 2023/2024 fiscal year, as described in Article XIII B of the Constitution of the State of California and as determined pursuant to Sections 7900 to 7913 of the California Government Code is in the amount of Fifty-seven million, one hundred sixty-four thousand, nine hundred seventy-three dollars ($57,164,973).
3. The Council declares that the percentage change in California per capita personal income and the City of Madera annual percent change in population were used in calculating this Appropriations Limit.
4. This resolution is effective immediately upon adoption. * * * * * * *
ATTACHMENT 2
Proceeds of Taxes: $ 28,849,955 Reference Document
Exclusions: $1,745,685 General Fund Debt Service
Appropriations Subject to Limit: $ 27,104,270 Worksheet #2 Current Limit: $57,164,973 Worksheet #3
Amount Over (Under) Limit: $ (30,060,703)
CITY OF MADERA
ARTICLE XIIIB APPROPRIATIONS LIMIT CALCULATION
WORKSHEET #1
FOR THE 2022/2023 FISCAL YEAR
ATTACHMENT 2
Interest
Non-Interest Percent of Income Total Tax
Revenues Total Allocation Proceeds
General Fund
Tax Proceeds Budgeted $ 28,197,658 65.23% $ 652,297 $ 28,849,955 Non Tax Proceeds Budgeted $ 15,030,585 34.77% $ 347,703 Total Revenue Budgeted $ 43,228,243 100.00%
Total Interest Income Budgeted $ 1,000,000
Total Tax Proceeds Budgeted: $ 28,849,955
CITY OF MADERA
ARTICLE XIIIB APPROPRIATIONS LIMIT CALCULATION
WORKSHEET #2
FOR THE 2022/2023 FISCAL YEAR
Summary of Tax Proceeds Revenue & Interest Allocation
ATTACHMENT 2
A. Last Year's Appropriations Limit (Unadjusted) $54,767,610 B. Adjustment Factors % of Change Factor Source
1. Growth in City Population -0.06 0.9994 State Calculation
2. California per Capita Personal
Income Growth 4.44 1.0444 State Calculation
3. Calculation of Factor: (B1 x B2) 1.0438
C. Annual Adjustment Dollars: (A x B3) - A $2,397,362
D. 2023/2024 Projected Appropriations Limit: (A + C) $57,164,973
CITY OF MADERA
ARTICLE XIIIB APPROPRIATIONS LIMIT CALCULATION
WORKSHEET #3
FOR THE 2023/2024 FISCAL YEAR
May 2023
Dear Fiscal Officer:
Subject: Price Factor and Population Information
Appropriations Limit
California Revenue and Taxation Code section 2227 requires the Department of Finance (Finance) to transmit an estimate of the percentage change in population to local governments. Each local jurisdiction must use their percentage change in population factor for January 1, 2023, in conjunction with a change in the cost of living, or price factor, to calculate their appropriations limit for fiscal year 2023-24. Attachment A provides the change in California’s per capita personal income and an example for utilizing the price factor and population percentage change factor to calculate the 2023-24 appropriations limit. Attachment B provides the city and unincorporated county population percentage change. Attachment C provides the population percentage change for counties and their summed incorporated areas. The population percentage change data excludes federal and state institutionalized populations and military populations.
Population Percent Change for Special Districts
Some special districts must establish an annual appropriations limit. California Revenue and Taxation Code section 2228 provides additional information regarding the appropriations limit.
Article XIII B, section 9(C) of the California Constitution exempts certain special districts from the appropriations limit calculation mandate. The code section and the California Constitution can be accessed at the following website: http://leginfo.legislature.ca.gov/faces/codes.xhtml.
Special districts required by law to calculate their appropriations limit must present the calculation as part of their annual audit. Any questions special districts have on this requirement should be directed to their county, district legal counsel, or the law itself. No state agency reviews the local appropriations limits.
Population Certification
The population certification program applies only to cities and counties. California Revenue and Taxation Code section 11005.6 mandates Finance to automatically certify any population estimate that exceeds the current certified population with the State Controller’s Office. Finance will certify the higher estimate to the State Controller by June 1, 2023.
Please Note: The prior year’s city population estimates may be revised. The per capita personal income change is based on historical data.
If you have any questions regarding this data, please contact the Demographic Research Unit at (916) 323-4086.
JOE SPEPHENSHAW
Director
By:
Erika Li
Chief Deputy Director
Attachment
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OFFICE OF THE DIRECTOR
May 2023
Attachment A
A. Price Factor: Article XIII B specifies that local jurisdictions select their cost of living factor to compute their appropriation limit by a vote of their governing body. The cost of living factor provided here is per capita personal income. If the percentage change in per capita personal income is selected, the percentage change to be used in setting the fiscal year 2023-24 appropriation limit is:
Per Capita Personal Income
Fiscal Year Percentage change
(FY) over prior year
2023-24 4.44
B. Following is an example using sample population change and the change in California per capita personal income as growth factors in computing a 2023-24 appropriation limit.
2023-24:
Per Capita Cost of Living Change = 4.44 percent
Population Change = -0.35 percent
Per Capita Cost of Living converted to a ratio: 4.44 + 100 = 1.0444 100
Population converted to a ratio: -0.35 + 100 = 0.9965
100
Calculation of factor for FY 2023-24: 1.0444 x 0.9965 = 1.0407 Fiscal Year 2023-24
Attachment B
Annual Percent Change in Population Minus Exclusions*
January 1, 2022 to January 1, 2023 and Total Population, January 1, 2023 Total
County Percent Change --- Population Minus Exclusions --- Population City 2022-2023 1-1-22 1-1-23 1-1-2023
Madera
Chowchilla 1.12 13,517 13,669 18,844
Madera -0.06 65,582 65,540 65,540
Unincorporated 1.23 72,865 73,764 73,764
County Total 0.66 151,964 152,973 158,148
*Exclusions include residents on federal military installations and group quarters residents in state mental institutions, state and federal correctional institutions and veteran homes.
REPORT TO CITY COUNCIL
Approved by: Council Meeting of: August 24, 2023
Agenda Number:
Michael Lima, Director of Financial Services
Arnoldo Rodriguez, City Manager
SUBJECT:
Public Hearing and Consideration of a Resolution Adopting the City of Madera Budget and Capital Improvement Program for Fiscal Year 2023/24
RECOMMENDATION:
Conduct a public hearing and adopt the resolution approving the operating budget for Fiscal Year (FY) 2023/24, including the Five‐Year Capital Improvement Program (CIP) DISCUSSION:
The Proposed FY 2023/24 Budget and CIP are attached for Council consideration. Council may recall that as part of the City’s budget process, staff conducted workshops pertaining to the City’s Budget. More specifically, Council held workshops on:
May 17, 2023 – to discuss proposed CIP for streets, active transportation, and storm drainage projects.
June 7, 2023 – to discuss FY 2022/23 and FY 2023/24 projected revenues June 21, 2023 – to discuss FY 2022/23 projected expenditures and obtain guidance on possible fee adjustments
August 2, 2023 – to discuss proposed CIP for Fire, Parks, Sewer, and Water August 16, 2023 – to discuss overview of Proposed Budget The workshops were intended to provide Council and the community with a preliminary overview of the 5-year CIP, the Citywide Operating Fiscal Budget, and the related revenue sources and expenditures by fund and department that collectively comprise the City’s Budget.
SUMMARY OF PROPOSED BUDGET:
The FY 2023/24 Proposed operating budget is balanced. The projected annual operational revenues, including transfers will sufficiently pay for projected operational expenditures.
B-1
Operational expenditures are the normal cost of conducting City business and providing services to the Madera community (e.g., personnel, utilities, supplies, equipment, contractual services, and similar costs). The following is a summary of the budget elements:
GENERAL FUND &MEASURE K
General Fund:
The General Fund is the main operational fund of the City with revenues from various sources.
The following 10 major revenue sources account for nearly 90 percent of the General Fund revenues:
Sales & Use Taxes Transient Occupancy Tax
Property Tax Business License Tax
Secured Property Tax Cable Utility Franchise Tax
Engineering Fees Grants
Building Permits Plan Check Fees
Measure K:
Measure K is a Sales Tax adopted by the residents of Madera to support Public Safety. The revenue generated by this ½ cent sales tax is split equally between the Police and Fire Departments. Measure K revenue is used for both operations and capital improvements.
The following table identifies the proposed General Fund operating budget.
Table 1: General Fund for FY 2023/24 (not including Measure K) Description
Proposed Projected
Revenues Expenditures surplus
General Fund $43,228,243 $42,875,904 $352,339
ENTERPRISE FUNDS
Enterprise funds are municipal services that are funded through fees charged partly or wholly to cover the costs of the services provided. The fees collected must be used on operating and/or capital expenditures directly related to the enterprise for which they were collected, such as water, sewer, or street sweeping. The revenues projected for the Water, Sewer, and Solid Waste enterprise fund reflect the adjusted rates approved by the ratepayers via the Proposition 218 process completed last year. Table 2 provides a summary of the enterprise funds’ projected revenues and expenses for Fiscal Year 2023/24.
Table 2: Enterprise Funds for FY 2023/24
Description
Proposed
Revenues
Proposed
Expenditures
Operating
Surplus/(Deficit)
Water $24,394,353 $24,394,353 $0
Sewer $28,908,417 $27,266,005 $1,642,000
Airport $2,524,960 $2,424,909 $100,051
Golf Course1 $317,921 $317,921 $0
Dial‐A‐Ride $1,414,443 $1,315,054 $99,389
Fixed Route (Madera Metro) $2,794,405 $2,045,876 $748,529 Drainage $1,978,122 $1,978,122 $0
Solid Waste $8,832,545 $8,832,545 $0
1 The Golf Course Fund is subsidized by $120,421. In November 2023, the City will retire the golf course’s outstanding debt. Moving forward, unless the Council directs otherwise, the General Fund’s contribution will be nominal.
Funds with an Operating Surplus have projected revenues greater than proposed appropriations.
Council may choose to appropriate these monies as part of the FY 23/24 budget or leave them in the fund balance to be used in an emergency during the fiscal year.
OVERALL BUDGET APPROPRIATIONS
Citywide Proposed appropriations, including Capital Expenditures, for FY 2023/24 are approximately $196.4 million. Projected citywide revenues are approximately $202.0 million.
Please see Exhibit A attached. The Proposed Budget includes the following funds:
General Fund
Measure K
Enterprise Funds
Special Revenue Funds
Internal Service Funds
KEY ASSUMPTIONS
While staff is proposing a balanced budget, it is important to highlight the current economic climate and key assumptions that influenced the FY2023/24 proposed budget revenue and expenditure projections:
1. Economic Climate
The current economic climate dictates cautious optimism, especially with regard to revenue projections and increasing budgetary expenditures. The pandemic after-effect relative to consumer confidence and spending is still a concern, a situation that could be worsened by current inflation and Federal Reserve actions. Staff will continue to monitor the situation and will recommend adjustments as may be necessary as the fiscal year unfolds.
2. Revenue
Sales tax projections are based on HDL estimates (including Measure K). Property tax projections include the basic 2% adjustment per Proposition 13. Other general and special revenues projected include 2% to 3% increases based on contributing factors to the specific revenue.
Utility revenue estimates were based on the 2021 Rate Study and the related Proposition 218 approved rate adjustments approved by the City Council on July 20, 2022.
In preparing the budget, staff estimated major City revenues as indicated below:
Projected Retail Sales & Use Tax: $13.1 million
Measure K: $7.2 million
Transient Occupancy Tax (hotel tax): $1.0 million
Property tax in-lieu (c. 2004): $7.6 million
Property tax: $4.6 million
Business License revenue: $0.6 million
Interest Income: $1.0 million
3. Expenditures/Expenses
Utility and Public Works Material costs are based on analysis of historical trend and/or 4% adjustment.
Projected salaries and benefits include all anticipated pay and benefits in compliance with negotiated Memorandums of Understanding with the City’s bargaining units, as well as anticipated merit increases and promotions within class series. The increase in healthcare premiums to be effective January 1, 2024, and employee lump sum payments made in July 2023 are funded in the proposed budget by General Fund reserves as directed by Council.
Retirement costs estimates, including unfunded liability, are based on CalPERS actuarial report for the City dated June 30, 2021
4. Balancing the Budget: General Fund
The proposed FY2023/24 General Fund budget is a balanced budget. It includes all the requisite appropriations departments need to effectively run city operations The budget as proposed has a projected surplus of $352,339 if all the revenues and expenditures materialize as contemplated. All of this projected surplus is being earmarked for deposit in the General Fund Stabilization Reserve in order to meet the 30% of appropriations reserve requirement established by the City’s adopted General Fund Reserve Policy.
The City has ample reserves including the General Fund Stabilization Reserve. Should the City receive less revenue than anticipated on account of the tenuous economic climate, the City expects to utilize reserves to offset revenue shortfalls. Such utilization of reserves will be brought to Council for consideration and approval.
5. Budgeted Positions:
The City Manager has reviewed current positions and all previously budgeted positions have been included in the proposed budget, as well as positions added since adoption of the last operating budget, such as four grant-funded Police Officer positions. In addition, the City Manager is recommending the following new positions in the proposed budget as well as the noted reclassifications.
All current vacancies as well as recommended new positions and reclassifications are included in the proposed budget with reasonable assumptions regarding hire date, pay, and applicable benefits. As the year progresses, staffing will be regularly reviewed and analyzed for needed adjustments. Any requests for additional positions will be subject to Council consideration and approval. The new position recommendations and reclassifications included in the proposed budget are outlined in Table 3 below.
Table 3: New positions
Department Status 1 Position Notes
Public Works
Wastewater FT Wastewater Treatment
Plant Operator-inTraining
Water PT 2 part-time Maintenance
Worker I
Duties would include exercising
water valves
Sewer PT 2 part-time Maintenance
Worker I
Duties would include preventive
sewer main cleaning
Safe & Clean Team FT 1 Equipment Operator
and 2 Maintenance
Worker II
Replacing current team of parttime positions. The part-time positions would be eliminated.
Parks & Community
Services
FT Administrative Analyst I Replacing current part-time Analyst position with a full-time position.
The part-time position would be
eliminated.
Parks & Community
Services
PT After School Program
Leader I
Multiple positions
Building Division FT Administrative Assistant
Building Division PT Intern
1 Status: FT = Full time, PT = Part Time
The FY 2023/24 proposed budget has a total of 319 Full Time Equivalent (FTE) compared to 298 FTE in FY 2022/23. FTE is determined by the percent of the fiscal year for which the position is budgeted. FTE may fluctuate based on position changes, as noted in Table 3, but may also fluctuate when previously vacant position budgeted for a partial year are now budgeted for a full fiscal year. Part-time FTE counts are calculated as a percent of a full-time year, or 2,080 hours. This may also fluctuate based on the City’s needs and anticipated services or programs, such as adding the Madera Unified School District After School Program to the proposed budget.
6. Health Care and Retirement for Vacant Positions
For the FY 2023/24 proposed budget, vacant full-time positions were budgeted at the expectation of employee only health coverage in the Anthem plan and the Public Employee Pension Reform Act (PEPRA) tier for the CalPERS pension.
7. Planned Promotions
Planned promotions have also been captured in the budget. These promotions are for class series where classification is determined by certification and/or time in the position (i.e., Police Officer I to Police Officer II). Another example is movement within the Wastewater Treatment Plant Operator series upon higher level certification after passing exams from the California State Water Resources Control Board. These promotions will only be effectuated upon satisfactory job performance at the current classification level documented in a written performance evaluation and subject to approval by the City Manager.
8. Employee Compensation
The FY 2023/24 Proposed Budget includes all salary and benefit adjustments as approved by the City Council. This includes the 2% cost-of-living adjustment (COLA) and $1,500 lump sum payments for applicable positions effective the first paycheck of July 2023, the 2% COLA to be effective December 2023, and the adjustment to the City’s contribution towards health insurance to be effective January 2024.
Table 4: Position Reclassifications
Department Status 1 Position Position
Existing Proposed status
Parks & Community
Services
FT Park Manager Park Project Manager Vacant
Public Works Admin. FT Purchasing Assistant Office Assistant II Filled Wastewater
Treatment Plant
FT Operator I Plant Mechanic Filled
1 Status: FT = Full time, PT = Part Time
The Proposed Budget also includes merit step increases to be awarded as earned by employees via satisfactory performance evaluations. Merit step increases are only awarded within the defined steps of the assigned salary range for the position and are not automatic.
9. Debt
The total City outstanding debt, including utility debts, is $55.02 million as of June 30, 2023. The Proposed FY2023/24 Budget includes appropriations for the related debt service payments totaling $8,251,036 in various funds.
10. Measure K
Measure K sales tax revenue is committed to public safety and is shared 50/50 between the Police and Fire Departments. Measure K Police and Fire funds are budgeted and accounted for separately. This budget recognizes the following:
Table 5: Measure K Revenue and Expenditures FY 2022/23
Department Projected Difference Revenues Expenditures
Police $3,734,024 $3,715,701 $18,323
Fire $3,739,870 $3,112,472 $627,398
Measure K Stabilization Fund
The Council approved the establishment of a Measure K stabilization reserve with an allocation of $130,000 of Measure K revenue for both Police and Fire each year until the reserve amount reachesthe equivalent of 30 percent of Measure K expenditures.
As of June 30, 2023, both Police and Fire have a stabilization reserve fund balance of $780,000. By June 30, 2024, both Police and Fire will have stabilization reserve fund balances of $910,000. Both reserves are short of the 30 percent of Measure K expenditures and will need further contributions in future fiscal years.
Table 6: Measure K Reserve Account
Fiscal Year Police Fire
2017/2018 (1) $130,000 $130,000
2018/2019 $130,000 $130,000
2019/2020 $130,000 $130,000
2020/2021 $130,000 $130,000
2021/2022 $130,000 $130,000
2022/2023 $130,000 $130,000
2023/2024 $130,000 $130,000
Total $910,000 $910,000
(1) The Reserve account was created in FY 2018/2019;
however, revenue exceeded projections in FY 2017/2018
and funds were retroactively adjusted.
Fire Engine Replacement Fund
Additionally, the Council approved a fire engine replacement fund with annual allocation of $200,000 beginning in FY 2017/18. This was increased to $490,000 per year in FY 2022/23. As of June 30, 2023, the reserve fund has a balance of $738,540.
Table 6 on the next page provides a summary.
Table 7: Fire Engine Replacement Program (1)
Fiscal Year Allocation Expenses Running Total
2017/2018 (1) $200,000 $0 $200,000
2018/2019 $200,000 $0 $400,000
2019/2020 $200,000 $0 $600,000
2020/2021 $200,000 $0 $800,000
2021/2022 $200,000 $751,460 (2) $248,540
2022/2023 $490,000 $0 $738,540
2023/2024 $490,000 0 $1,228,540
(1) The program was created in FY 2018/2019; however, revenue exceeded projections in FY 2017/2018 and funds were retroactively adjusted.
(2) Council authorized the purchase of a New Type 1 Engine.
BUDGET SUMMARY:
Staff is pleased to present a balanced General Fund budget. More detailed information regarding the budget may be found in the proposed budget document which includes the City Manager’s Budget Message.
FINANCIAL IMPACT:
The Proposed Budget is the City’s fiscal plan of operations and capital improvement for the Fiscal Year 2023/24. It supports appropriations of $196,388,539 for the FY2023/24 operations of the City.
ALTERNATIVES:
Direct staff to amend the proposed budget for consideration by Council.
I I
RESOLUTION NO. ______
RESOLUTION OF THE COUNCIL OF THE CITY OF MADERA ADOPTING THE BUDGET OF THE CITY OF MADERA FOR THE FISCAL YEAR JULY 1, 2023 THROUGH JUNE 30, 2024 IN THE AMOUNT OF $196,388,539 AND THE FIVE‐YEAR CAPITAL IMPROVEMENT PROGRAM
WHEREAS, City staff has prepared the proposed budget in proper form for all funds for which a budget is required; and
WHEREAS, the City Council (Council) at reviewed the draft five‐year Capital Improvement Program (CIP) covering the period through Fiscal Year (FY) 2026/27 at its scheduled May 17, 2023 and August 2, 2023 meetings; and WHEREAS, the Council held a workshop at a regularly scheduled City Council meetings on June 7, 2023 and June 21, 2023 to discuss the FY 2022/23 projections and Proposed FY 23/24 amounts for various City funds, including underlying key assumptions for revenues and expenditures;
WHEREAS, the Proposed Budget along with all supporting schedules and data are available for public inspection online and in the office of the Director of Financial Services; and WHEREAS, the five‐year CIP covering the period through Fiscal Year 2026/27 is attached to the Proposed Budget and has been made available for public inspection online and in the office of the Director of Financial Services; and WHEREAS, on June 7, 2023, the Council adopted a Continuing Resolution Continuing Expenditures and Revenues pending further review and adoption of the FY2023/24 budget; and
WHEREAS, on August 16, 2021, the Council held a workshop at its regularly scheduled City Council meeting to discuss the Fiscal Year 2023/24 Proposed Budget; and WHEREAS, all statutory and legal requirements for the final adoption of said budget have been completed; and
WHEREAS, it is the intention of the Council to adopt the said Fiscal Year 2023/24 budget.
NOW, THEREFORE, THE COUNCIL OF THE CITY OF MADERA hereby resolves, finds, determines and orders as follows:
1. The above recitals are true and correct.
2. The City of Madera budget in the amount of $196,388,539 as set forth in the attached Exhibit “A” including budgets for capital improvements, is hereby adopted for the Fiscal Year beginning July 1, 2023 and ending June 30, 2024.
3. Transfer of appropriated budget authority from one‐line account to another within a department may be done upon approval of the City Manager.
4. Transfer of budget authority between departments of the General Fund or between funds will be done by minute order of the Council if less than $25,000 and by resolution if greater than $25,000. Transfer of appropriated budget authority between capital outlay accounts in one fund to capital outlay accounts in the corresponding capital outlay fund or from Special Revenue funds to capital outlay funds as presented in the CIP budget regarding project funding may be done upon approval of the City Manager.
5. Authority is given to the Director of Financial Services to adjust the budget for all monies received by the City not included in this budget up to $5,000 per incident without a budget resolution. A report will be given to the Council on a quarterly basis regarding any such activity.
6. All outstanding encumbrances as of June 30, 2023, approved by the City Manager shall be continued and re‐appropriated for expenditure into the FY 2023/24.
7. The unencumbered balance for all Capital Improvement Project accounts, which are duly approved as of or before June 30, 2023, shall be continued and re‐ appropriated for expenditure in the FY 2023/24.
8. Except as monetary appropriations may be affected by intra‐fund transfers within the General Fund or other funds as herein above provided, no appropriations set forth in said budget shall be cancelled in whole or in part except by resolution adopted by a majority vote of all members of the Council.
9. Expenditures made, liabilities incurred, or warrants issued in excess of budget appropriations as originally approved or as thereafter increased or decreased, shall not constitute an obligation or liability of the City of Madera. The City Manager and the Council shall approve no claims and the Director of Financial Services shall issue no warrants or checks for any expenditure in excess of existing appropriations except upon an order of the court of competent jurisdiction, or in cases of emergency as specified and in accordance with the procedures established in the Government Code of California.
10. The CIP covering the period through FY 2027/28 is consistent with the Madera General Plan.
11. The CIP covering the period through FY 2027/28, a copy of which is on file with the Madera City Engineer, 205 W. 4th Street, Madera, is hereby adopted.
12. This resolution shall be effective immediately upon adoption. * * * *
Exhibit A
CITY OF MADERA BUDGET - FISCAL YEAR 2023/2024
CITYWIDE SUMMARY OF REVENUES, EXPENSES, AND CAPITAL EXPENDITURES Contribution
Proiected Salaries & Materials & Other Ope,. Proposed To (App,o. Of) Fund Revenues Benefits Services Exp. Capital Exp. Expend. Fund Balance General Fund $ 43.228.243 $ 24.341.209 $ 12.878.062 $ 5.656.633 $ $ 42.875.904 $ 352.339 Water 24.470.586 2.577.699 3.126.267 2.930.714 15.835.906 24.470.586 Sewer 28.908.417 2.533.792 2.622.395 4.309.755 17.800.063 27.266.005 1.642.412 Solid Waste 8.848.894 802.418 6.887.276 1.159.200 8.848.894 Drainage 1.978.122 544.694 340.668 281.260 811.500 1.978.122 Ai1pon 2.524.960 194.230 149.022 210.657 1.871.000 2.424.909 100.051 Transit 5.459.252 578.122 2.572.649 191.446 622.424 3.964.641 1.494.611 Golf 317.921 14.457 228.464 75.000 317.921
Enterprise Funds $ 72.508.152 $ 7.230.955 $ 15.712.734 $ 9.311.496 $ 37.015.893 $ 69.271.078 $ 3.237.074 General Grants 2.037.901 158.492 274.291 38.311 1.566.807 2.037.901 Measure K - Police 3.734.024 1.997.710 323.617 475.374 919.000 3.715.701 18.323 Measure K - Fire 3.739.870 2.326.122 113.000 673.350 3.112.472 627.398 Development Impact Fees 6.037.031 1.885.867 467.239 3.703.925 6.037.031 State Gas 6.495.695 2.227.916 4.267.779 6.4:95.695
Measure T 11.465.660 11.454.388 11.454.388 11.272
Regional Surf ace T ransponation 1.035.600 1.035.600 1.035.600 Business Improvement District 20.000 18.710 1.290 20.000 Parks Grants 4.166.161 219.103 209.568 3.720.655 4.149.326 16.835 Police Grants 584.211 330.123 82.822 171.266 584.211
Tobacco Law Enforcement Grant 252.363 111.606 111.606 140.757 Parking District 37.291 17.734 15.000 4.557 37.291
Fed Aid Urban Grant 4.198.297 4.198.297 4.1:98.297
Local T ransponation 5.281.815 969.810 4.312.005 5.281.815 Landscaping Assessment 452.664 23.307 420.093 443.400 9.264 ARPA 16.163.515 16.163.515 16.163.515
Supplemental Law Enforcement 106.000 106.000 106.000
lntermodal 213.987 20.066 70.957 84.561 175.584 38.403
Economic Development 161.500 5.000 156.500 161.500
Housing 3.574.436 37.117 678.819 2.858.500 3.574.436
CFO Special Revenue 1.277.074 14.200 672.368 686.568 590.506 Special Revenue Funds $ 71.035.095 $ 2.891.951 $ 6.014.280 $ 21.638.034 $ 39.038.072 $ 69.582.337 $ 1.452.758 Fleet 3.158.877 404.097 360.876 181.275 1.953.500 2.8:99.748 259.129 Facilities Maintenance 2.254.133 1.184.223 572.078 497.832 2.254.133 Technology 1.584.644 582.958 316.716 93.620 591.350 1.584.644 lnsu,ance Reserve 385.000 164.940 164.940 220.060
lnte1nal Se,vice Funds $ 7.382.654 $ 2.171.278 $ 1.414.610 $ 772.727 $ 2.544.850 $ 6.903.465 $ 479.189 Capital Funds $ 1.445.465 $ - $ - $ - $ 1.445.465 1.445.465 $ Successor Agency $ 6.355.745 $ - $ 251.200 $ 6.009.090 $ 50.000 $ 6.310.290 $ 45.455 Total Citywide $ 201.:955.354 $ 36,635,393 $ 36,270.886 $ 43.387.:980 $ 80,094.280 $ 1:96.388.539 * 5,566.815
PROPOSED
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2023-2024 Operating Budget | City of Madera 3
City Council
Santos Garcia, Mayor
Cece Gallegos, Councilmember (D1)
Jose Rodriguez, Councilmember (D2)
Steve Montes, Councilmember (D3)
Anita Evans, Councilmember (D4)
Elsa Mejia, Mayor Pro Tem (D5)
Artemio Villegas, Councilmember (D6)
Operating Budget
&Capital Improvement Program
FY 2023-2024
4 City of Madera | 2023-2024 Operating Budget
2023-2024 Operating Budget | City of Madera 5
Table of Contents
Letter from the City Manager 10
About Madera 17
City of Madera 18
Boards & Commissions 19
City Map 23
Madera at a Glance 24
The Early History of Madera 25
Madera Residents 26
Madera Home & Family 27
Typical Climate 28
Local Transit 28
Local Government 29
Parks 30
Infrastructure 30
Police 31
Fire 31
Madera Economics 32
Major Employers of Madera 33
2023-24 Budget Overview 35
Key Budget Assumptions & Changes 36
Budget Process 40
Basis of Accounting & Budgeting 41
Level of Budgetary Control 42
Financial Budget Policies 43
Employee Salary & Benefits 45
FTE by Expensing Org 50
Citywide Summaries 53
Citywide Revenues 54
Citywide Expenses 58
6 City of Madera | 2023-2024 Operating Budget
Projected Fund Balance 62
General Fund Summaries 65
Major Revenue Sources 66
Revenues & Expenditures Summaries 68
General Fund Departments 71
City Council 72
City Clerk 75
City Manager 79
Finance Department 87
Human Resources 95
Police Department 101
Fire Department 117
Public Works Department 123
Planning Department 131
Building Department 137
Engineering Department 141
Parks & Community Services Department 147
Enterprise Funds 163
Enterprise Funds Operating Budget Overview 164
Expense Summaries 165
Water 167
Sewer 177
Solid Waste 185
Drainage 193
Airport 199
Transit 205
Golf 215
Special Revenue Funds 219
Special Revenue Funds Budget Overview 220
Grants Department 225
Expense Summaries 228
CFD Special Tax Refunding Bond 241
Internal Service Funds 243
Internal Service Funds Budget Overview 244
2023-2024 Operating Budget | City of Madera 7
Expense Summaries 245
City Debt 263
Debt Service 264
Capital Funds & Projects 265
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City Council Members
Santos Garcia, Mayor
Cece Gallegos, Councilmember (D1)
Jose Rodriguez, Councilmember (D2)
Steve Montes, Councilmember (D3)
Anita Evans, Councilmember (D4)
Elsa Mejia, Mayor Pro Tem (D5)
Artemio Villegas, Councilmember (D6)
Executive Management
Arnoldo Rodriguez, City Manager
Shannon Chaffin, City Attorney (contracted)
Alicia Gonzales, City Clerk
Department Directors
Michael Lima, Director of Financial Services
Will Tackett, Director of Community Services
Gary Conte, Planning Manager
Dino Lawson, Police Chief
Ismael Hernandez, Public Works Operations Director
Joseph Hebert, Director of Parks & Community Services
Rafael Magallan, Chief Building Official
Keith Helmuth, City Engineer
Wendy Silva, Director of Human Resources
Vacant, Information Services Manager
Financial Budget Support Staff
Anthony Forestiere, Financial Services Manager
Joseph Carrello, Communications Specialist
Brenda Mendez, Accountant II
Cleona Young, Accountant II
Lyann Huang, Accountant II
Executive Summary:
On behalf of City staff, it is my pleasure to present the FY 2023/24 Annual Operating Budget for general operations and capital improvement programs for the City of Madera.
While the end of the COVID-19 pandemic has made it difficult to forecast financial results, the City is pleased to share the budget revenues and expenses as proposed represent a net surplus for 2023/24 General Fund, including a $1,715,418, transfer from the unallocated balance in the General Fund to pay the increase in health insurance premiums and one-time pay to the bargaining unit groups.
Note that the City’s budget document is one of the single most essential expressions of a municipality’s core mission, City Council policy priorities, and ultimately, the community’s vision.
With this in mind, the 2023/24 Annual Budget has been prepared with the goal of continuing to deliver essential city services, all while maintaining fiscal accountability.
The City’s financial condition has been on an upward trajectory, with sales tax and property tax revenue projected to exceed last fiscal year’s sales and property tax results. Other revenues, such as charges for services, were on a gradual growth trend as well. Throughout the pandemic, the City has maintained its General Fund fund balance stabilization reserve consistent with the City General Fund Balance Reserve Policy. Specific assumptions and budget modifications are outlined in the Key Budget Assumptions & Changes section. As the new fiscal year progresses, staff will routinely revisit our assumptions and projections based on new information and bring that analysis to the Council for direction and action.
As mentioned before, preparing a budget with as many unknown variables as were encountered in a post-pandemic environment posed significant challenges. However, the pandemic was only one variable impacting the national and local economies. Other factors causing challenges include:
10 City of Madera | 2023-2024 Operating Budget
Letter from the City Manager
Inflation has increased, while interest rates are unpredictable. Supply chain issues
Labor shortages (the Great Resignation) remain a challenge for the City and the community Global conflict: Russia’s invasion of Ukraine has impacted the economy, such as oil prices Complying with increased regulations, specifically land use and environmental regulations Though we anticipate much of that uncertainty will continue in the near term, our approach to budgeting continues to focus on the continuity of service levels and the strategic expansion of services as growth and demand warrant. This requires reprioritizing and adapting as the economy reopens. While the outlook for revenue looks brighter, expenses are also projected to increase.
Despite forecasts predicting a brighter economic outlook nationally, the City must still keep a keen eye on rising costs from unfunded mandates, deferred maintenance of facilities and amenities, and maintaining competitive employee compensation and benefits. Moreover, while the community has continued to grow, service levels have not necessarily kept pace. Positions added this year account for several years of pent-up demand to maintain service levels and address overgrowing areas of concern, such as the cleanliness of our City.
While the City’s General Fund budget is balanced for FY 2023/24, it does not address all the City’s long-term liabilities, such as facility maintenance and new infrastructure. Historically, deferred maintenance of the City’s parks, playgrounds, senior centers, Fire Stations, City Hall, pools, Corporation yard, and other facilities has been underfunded. While this budget does not address all deferred maintenance, it does include some funding for minor repairs. Regardless, continuing to identify opportunities to reduce costs, increase revenue, update service delivery plans, and form new partnerships remains imperative to moving forward.
These challenges and our focus on delivering the most effective services with the most significant impact are the impetus for our operating plan.
Consequently, this budget is designed to:
Ensure continuing excellent service and safety to our community Maintain fiscal balance in an evolving economy
Shape the organizational culture to ensure a high-performing workforce operating in a rewarding environment, making the City an employer of choice in the region Continue our commitment to keeping our neighborhoods safe Improve our service delivery
2023-2024 Operating Budget | City of Madera 11
Budget Overview
The City of Madera cannot provide a budget overview without acknowledging the impacts that economic factors, such as increased costs, presented in the preparation of this budget document. While traditional revenue streams have increased, such as gas, transit occupancy tax, and recreation revenue, City expenses have also increased. For example, while the City receives more in gas tax, road repairs have also increased.
As we continue to move forward, the City anticipates greater revenue in comparison to previous years. More specifically, the City generated $13.1M from Bradley-Burns uniform local sales tax and $7.2M from Measure K.
Property taxes and property tax in-lieu/VLF are forecast to increase slightly year over year, to $12.3M. Property values have increased, both in the residential and commercial arenas.
Unfortunately, while some revenues have increased, certain City expenses have as well. Property Liability Insurance has increased, while energy costs continue to grow at a pace that exceeds inflation. Employee Health Insurance is increasing by 4 percent and Senate Bill 1383 will increase solid waste costs.
The Citywide budget includes many enterprise, internal service, and special revenue funds that operate with adequate revenue to sustain necessary operating and capital needs; however, some have incurred structural deficits with ongoing revenues insufficient to cover ongoing expenses.
Specifically, the Sewer, Water, and Drainage funds require millions of dollars to fund complex projects over the following years, impacting rates with increases, albeit somewhat mitigated given the City’s use of the American Rescue Fund.
Special revenue funds are established to track and report funds assigned to specific purposes.
All special revenue funds are budgeted based on projected revenues and are balanced. An example of Special revenue funds would be the Community Development Block Grant (CDBG) program.
Internal service funds provide services to internal customers, including Information Services, Fleet, and Facilities. During the 2020/21 fiscal year, the Insurance Reserve Fund was reclassified to an internal service fund to reflect its role and utilization properly. Like enterprise funds, internal service funds charge customers for services provided. Budgeted revenues are adequate to provide the City departments with essential internal services.
Presenting a Balanced Budget
I understand that a balanced budget is one of the Council’s highest priorities. In my review, each department, including the Finance Department staff and myself, examined projected revenues and proposed expenses. The result is a budget where projected operational revenues slightly exceed anticipated projected operational expenses.
12 City of Madera | 2023-2024 Operating Budget
Several items worth highlighting:
The City is projecting General Fund revenues to increase in comparison to previous years. Senate Bill 1383 has state mandates which will impact the solid waste cost permanently.
Commercial accounts will experience the largest increases. The City is projecting a balanced operating budget. Operational costs are the day-to-day expenses incurred as a normal cost of doing business (e.g., salaries, benefits, utilities, supplies, equipment, contracted services, and similar costs).
This budget reflects the operating and capital activities of 1 General Fund, 10 Enterprise Funds, and 128 Special Revenue Funds, 4 Internal Service Funds, 1 Capital Projects Funds, 1 Debt Service Fund, 7 Fiduciary Funds, and approximately 319 full-time equivalent positions that provide the City’s public safety, quality of life, infrastructure construction and maintenance, transportation and development-related services, and the internal governance services that support them. The largest component of the budget is the General Fund. Capital Improvement Projects will be placed in separate accounts, apart from the General Fund. Measure K is projected to generate nearly $7.2 million for public safety. Projected Measure R revenue is not included considering that it is premature when cannabis businesses will open.
Safe and Clean Initiative
Maintaining our premier public spaces continues to be a priority. Not only do these public spaces provide a valuable resource for residents and visitors alike, maintenance of those spaces also mitigate public safety concerns. In addressing this priority, staff is proposing to complete the expansion of the clean-up pilot program that commenced with the removal of snipe signs, abandoned telephone booths, shoes overpower lines, and shopping carts. This continued with the contracting of a private company to remove trash around the Fresno River and adding a part-time employee crew to provide on-going clean-up efforts. This budget contains funding to convert those part-time positions to three full-time employees that will focus on cleaning public spaces.
Funds for supplies and equipment that this team will utilize are also included in this budget.
Addressing Deferred Maintenance
Another hallmark of this budget is the funds earmarked to address the deferred replacement and maintenance issues that exist in the City. Among the deferred items to be addressed with this budget include:
Replacement of 16 servers for Information Technology function. $1.7 million for the replacement of several vehicles and the purchase of several new pieces of equipment that will assist employees in working more efficiently. Rehab of several Parks facilities (both buildings and parks) funded through the Capital Improvement Program.
2023-2024 Operating Budget | City of Madera 13
Looking Ahead
Our City continues to assess evolving circumstances and should make every effort to prepare itself for the effects they may have on our ability to deliver quality services. While much remains out of our control, such as international conflicts, inflations, and national trends, the City remains financially steady.
Though this budget funds the absolute musts, the City must plan on economic tightening. As we continue to work in partnership with our community to deliver desired service levels through effective business models, staff will continue to adjust its efforts as more efficient methods are identified. In partnering with our community, service organizations, Council, and staff, I am confident that we will capitalize on opportunities and mitigate challenges positioning the City to weather any anticipated challenges on the horizon.
I would like to thank the City Council for your leadership. Community members are confident that their City is well-run, and their well-being is our top priority. With your ongoing support, we will continue to provide excellent customer service as we strive to become the City of tomorrow.
Respectfully submitted,
Arnoldo Rodriguez
City Manager
14 City of Madera | 2023-2024 Operating Budget
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About Madera
• City Organization
• Boards & Commissions
• City Map
• At a Glance
• Early History
• Residents
• Home & Family Stats
• Climate
• Local Government
• Parks
• Infrastructure
• Police
• Fire
• Local Economy
• Major Employers
Organizational Chart
Residents
City
Council
Successor
Agency City Clerk City Manager
City
Attorney
(Contract)
Parks Community
Development
Human
Resources
Information
Systems Police Fire
(Cal-Fire) Finance
Engineering Public Works
Building Planning
Code
Enforcement Grants
City of Madera
18 City of Madera | 2023-2024 Operating Budget
2023-2024 Operating Budget | City of Madera 19
Boards & Commissions
On or before December 31 of each year, each legislative body shall prepare an appointments list of all regular and ongoing boards, commissions, and committees which are appointed by the legislative body of the local agency. This list shall be known as the Local Appointments List. The list shall contain the following information: (1) A list of all appointive terms which will expire during the next calendar year, with the name of the incumbent appointee, the date of appointment, the date the term expires, and the necessary qualifications for the position, (2) A list of all boards, commissions, and committees whose members serve at the pleasure of the legislative body, and the necessary qualifications for each position.
District Committee Member Date Appointed Term Expires
Americans with
Disabilities Act
(ADA) Advisory
Council
Mayor DJ Becker 05/04/22 12/01/24
District 1 Jack Porter 08/24/22 12/01/26
District 2 Cynthia Ortegon 01/16/19 12/01/24
District 3 Saim Mohammad 05/04/22 12/01/26
District 4 Muhammad Latif 06/02/21 12/01/24
District 5 Gladys Marroquin 08/24/22 12/01/26
District 6 Diana Robbins 01/06/21 12/01/24
Airport Advisory
Commission
Mayor Miguel Gonzalez 09/01/21 12/01/24
District 1 Jerry Holiday 03/20/19 12/01/26
District 2 Issa Zacharia 05/16/18 12/01/24
District 3 Johanna Torres 05/19/21 12/01/26
District 4 Stanley Mackey 05/19/21 12/01/24
District 5 Felipe Grimaldo Jimenez 02/06/19 12/01/26
District 6 Ramon Lopez-Maciel 01/06/21 12/01/24
Beautification
Committee
Mayor Miguel Gonzalez 02/03/21 12/01/24
District 1 Karen Huerta 02/07/18 12/01/26
District 2 Rohi Zacharia 02/15/17 12/01/24
District 3 Debra M. Basila 03/17/21 12/01/26
District 4 Robert Gonzalez 05/19/21 12/01/24
District 5 Agapita Rocha 01/16/19 12/01/26
District 6 Cynthia Moreno-Procopio 03/17/21 12/01/24
Civil Service
Commission
At-Large
Appointment
Dennis Smith 10/05/22 12/01/24
Nick Salinas 02/02/22 12/01/26
Celeste Voyles 02/02/22 12/01/24
Saim Mohammad 02/02/22 12/01/26
Julius Washington 02/02/22 12/01/24
Civil Service
Commission
At-Large
Appointment
Vacant --- ---
Muhammad Latif 02/02/22 12/01/24
Local Appointment List (Pursuant to California Government Code Section 54972) 20 City of Madera | 2023-2024 Operating Budget
District Committee Member Date Appointed Term Expires
CDBG Block Grant
Commission
Mayor Gabriela GonzalezGutierrez02/17/21 12/01/24
District 1 Candace Talley 03/01/17 12/01/26
District 2 Alyssia Arredondo 03/01/17 12/01/24
District 3 Stephanie Nathan 03/18/20 12/01/26
District 4 DJ Becker 01/20/21 12/01/24
District 5 Olga P. Garcia 01/16/19 12/01/26
District 6 Dulce Arredondo 03/03/21 12/01/24
Loan Review
Committee
At-Large
Appointment
Elvin Martin 3/1/06 N/A
John Molina 3/1/06 N/A
Muhammad Latif 2/20/19 N/A
Matilda Villafan 2/20/19 N/A
Johanna Torres 09/21/22 N/A
Planning
Commission
Mayor Khubaib Seikh 01/20/21 12/01/24
District 1 Robert Gran Jr. 01/16/19 12/01/26
District 2 Rohi Zacharia 01/06/21 12/01/24
District 3 Saim Mohammad 05/04/22 12/01/26
District 4 Balwinder Singh 06/02/21 12/01/24
District 5 Jose Chavez Garcia 05/04/22 12/01/26
District 6 Ramon Lopez-Maciel 01/06/21 12/01/24
Transit Advisory
Board
Mayor Cynthia Ortegon 05/19/21 12/01/24
District 1 Andrew Albonico 09/02/20 12/01/26
District 2 Muhammad Latif 11/20/19 12/01/24
District 3 Marie Luna 02/20/19 12/01/26
District 4 Patricia Carreon 09/15/21 12/01/24
District 5 Otilia Morales 02/20/19 12/01/26
District 6 Vacant --- ---
Youth Commission Mayor Vacant -- --
District 1 Vacant -- --
District 2 Vacant -- --
District 3 Vacant --- ---
District 4 Vacant -- --
District 5 Vacant -- --
District 6 Vacant -- --
2023-2024 Operating Budget | City of Madera 21
General Description of Boards, Committees &
Commissions
ADA ADVISORY COUNCIL: Four-year term. The ADA
Council is composed of seven members. Appointees shall be residents of the City of Madera. Regular meetings are held the third Tuesday of each month at 3:30 p.m. Each member of the City Council makes a nomination to be considered for
appointment by the Mayor.
Responsibilities: Serves in an advisory capacity to the City Council and staff on ADA matters including: promote
pedestrian safety and access to all public streets; ensure that all public buildings and facilities, services, programs and activities are in compliance with ADA regulations; promote inclusion of the disabled community in the City’s emergency and disaster preparedness plans; develop disability awareness and educational outreach programs; work with the various City of Madera departments to ensure that all public buildings and facilities, remodeled and newly constructed are in compliance with current laws guaranteeing access for all people with disabilities; promote affordable and accessible housing in the community; make recommendations regarding unmet transit needs; and ensure grievance procedures are followed and enforced as described in the ADA bylaws.
AIRPORT ADVISORY COMMISSION: Four-year term. The
Commission is composed of seven members. Appointees shall be residents of Madera County, and at least four members shall reside within the City. The commission meets at least quarterly at a date and time selected by the Commission.
Appointments are made by Council Members.
Responsibilities: Oversee, review, and make
recommendations regarding the airport’s annual budget for operational and capital improvement purposes, Airport
operations and services, master planning and land use.
BEAUTIFICATION COMMITTEE: Four–year term. The
Committee is composed of seven members. Appointees shall be residents of the City of Madera. Regular meetings of the Committee are held every second Thursday of the month at 5:30 p.m. Appointments are made by City Council Members.
Responsibilities: Serves in an advisory capacity to the City Council and staff on community beautification matters
including: develop and formulate programs and projects to enhance the aesthetic appearance of the community; develop an ordinance which will establish landscape standards for new development projects; develop and recommend practices and policies which will enhance and upgrade existing properties; and coordinate periodic community clean up campaigns and encourage public participation therein.
CIVIL SERVICE COMMISSION: Four-year term. The
Commission is composed of seven members, each member of the City Council makes a nomination to be considered for appointment by the Mayor. Appointees shall be residents of the City of Madera. Commissioners shall not be employed with the City nor shall they be under the direct supervision of any existing Council Member. Meetings, as needed, are
usually held on the first Tuesday of each month at 5:00 p.m.
Responsibilities: Certification of eligibility lists for hiring employees in the classified service at regularly scheduled meetings; conducts appeal hearings regarding disciplinary action or alleged violations of Civil Service rules and at the request of the City Council or Administrator; special meetings for hearings are scheduled as needed and my require multiple evenings to complete.
CDBG BLOCK GRANT COMMISSION: This committee is
composed of seven members appointed by the Council. Meets during a weekday evening as required. Serves in an advisory capacity to staff and the City Council on matters pertaining to the use of CDBG funds allocated to the City of Madera to benefit persons of low and moderate income, disabled and elderly persons, minority groups, homeless persons or persons at risk of homelessness and CDBG-funded activities in eligible Census Tracts where CDBG program activities are proposed.
Accepts testimony from City staff and applicants presenting proposals to request CDBG funds. Evaluates proposals and recommends CDBG funding allocations consistent with
policies, goals and priorities established by the City’s CDBG Consolidated Plan and the Vision Madera 2025 Action Plan.
Receives testimony from staff and provides comments about the City’s CDBG-funded programs and projects overall annual outcomes and accomplishments. Promotes public
participation in the CDBG planning process and any
amendments.
LOAN REVIEW COMMITTEE: This committee consists of
five members appointed by the City Council comprised of at least three residents of the City of Madera. Members shall possess backgrounds in residential mortgage lending, real estate or the building trades industry. Members do not serve specific terms nor do they receive
compensation/benefits. Meetings of the committee are held as needed to provide for the review of loan and grant
applications for first time homebuyer down payment
assistance and owner occupied rehabilitation programs
funded by State, Federal and local funds awarded to the City of Madera and from the Successor Agency to the Former
22 City of Madera | 2023-2024 Operating Budget
Redevelopment Agency. Failure by a Committee member to
attend three consecutive meetings shall be deemed an
automatic resignation. A significant pattern of absences shall also be considered grounds for removal from the
committee. Conflict of interest provisions apply as applicable to committee appointees serving the City of Madera or the Successor Agency to the Former Redevelopment Agency.
PLANNING COMMISSION: Four-year term. The
Commission is composed of seven members who are
individually appointed, one appointee for the Mayor and each of the Council Members. Appointees must reside within the City limits. Meetings are held on the second Tuesday of each month beginning at 6:00 p.m.
Responsibilities: Develop, maintain and amend the General Plan and Specific Plans as deemed appropriate; discretionary approval of development proposals, including subdivisions, use permits, and variances; discuss overall planning for the City, including ordinances, special studies, zoning, subdivisions and signs, with recommendations to the City Council.
TRANSIT ADVISORY BOARD: Four-year term. The Board
consists of seven members appointed from a cross section of the community (general public, children, elderly, disabled, students, social service agencies, and minority family). Seven (7) members are appointed by individual Council Members.
Appointees shall be residents of the City of Madera.
Meetings are held quarterly in January, April, July, and September at a time and public place set by the advisory board.
Responsibilities Include: Recommend to the City Council a five (5) year transit and equipment plan; review, modify transit system proposals.
YOUTH COMMISSION: Two-year term. The Commission
consists of seven members. Each member of the City Council shall appoint one member to the Commission from their
district; the Mayor shall appoint one member from the city-atlarge. The Commission meets on the second Wednesday of each month at 5:00 p.m.
Responsibilities Include: Serves in an advisory capacity to the City Council about public safety, job opportunities for youth, recreation activities for youth, opportunities for effective participation by youth in governmental process, and changes in city regulations that are necessary to improve the social, economic, educational, recreational advantages, health and well-being of youth.
2023-2024 Operating Budget | City of Madera 23
“The Heart of California”
City Map
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24 City of Madera | 2023-2024 Operating Budget
Madera at a Glance
Source: Madera Chamber of Commerce | United States Census Bureau QuickFacts Located in
Madera
County
Nickname
The of California
Home of the annual
Madera Pomegranate, Fruit & Nut Festival
South of Fresno,
North of Chowchilla
Population:
~68,000
Location Size:
~16.5 sq. miles
Median Income:
$53,777
Proudly
Established
Madera, California
The City of Madera is located in California’s stunning
Central Valley. Featuring a balanced climate that
serves as the perfect host to some of the nation’s
finest agricultural operations, Madera is also within
close proximity to cherished world treasures such as
Yosemite National Park, the Sierra Nevada Mountain
Range, and attractions that run along the Pacific
coastline. Madera is the perfect combination of the
best California has to offer.
Madera
Geographic center
of California
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• • 'lti
1877
1876
1896
1881
1907
1933
1898
1893
2023-2024 Operating Budget | City of Madera 25
The Early History of Madera
Source: Madera Chamber of Commerce
William H. Thurman founded the City
of Madera and is thus known as the
“Father of Madera.” He founded the
Madera Lumber and Trading Company
and served as Madera County’s first
sheriff from 1893 until 1895.
The Madera County Courthouse began
construction in 1896. It was completed
in 1901. The court and county offices
moved out in 1957. In 1971, it was
renovated to become the Madera
County Historical Society Museum.
Madera County officially became a
county in the State of California on May
16, 1893.
After reaching peak production of 50
million board feet of timber annually, the
lumber industry era in Madera came to
an end. Farm work became Madera’s new
main industry and revenue source.
On October 11, 1876, the idea for the
City of Madera was first discussed in the
newspaper, the Fresno Expositor.
At a public meeting on March 21, 1877,
attendees decided a school building
should be built. There was also a drought
throughout the San Joaquin Valley during
this time.
Madera began construction on a new
courthouse, jail, zoo, and county park.
Madera also became the county seat
this year.
In March, Madera’s first Chamber of
Commerce was formed. Forty-nine men
paid $2.50 charter membership dues.
Madera is officially founded on March
27, 1907. Citizens of Madera held a
centennial celebration on March 27,
2007.
A disastrous fire completely destroyed
the lumberyards in Madera, almost
ridding the town of the lumber industry
entirely.
26 City of Madera | 2023-2024 Operating Budget
Madera Residents
Source: Madera Chamber of Commerce | California Demographics of Madera residents over the age of five,
speak a language other than English.
Language
of Madera residents aged 25+ have a
high school diploma or higher.
Education
Diversity
Average Age
of Madera residents are Hispanic,
with 13.2% of residents categorized
as White, 3.9% as African American,
2% Asian, and 3% as Other
respectively.
is the average age of a Madera
Resident, almost 10 percent lower
than the average age of a United
States citizen.
29.2 79.3%
59.8%
61.7%
77%
16%
4% 3%
-
SOLD
2023-2024 Operating Budget | City of Madera 27
Madera Home & Family
Source: United States Census Bureau QuickFacts
17,371
is the number of households in Madera, compared to 174,756 Fresno households, and 13.2 million California households.
87.6%
of Madera residents are living in the same house they were living in a year ago, compared to 86.2% of Fresno residents and 88% of Californians.
3.76 is the average number of persons who reside in each Madera home, compared to 3.03 persons in Fresno households and 2.92 persons per California households.
50.4%
of Madera residents own their homes, compared to 47.6% of Fresno residents and 55.5 of California residents.
$255,500
is the median cost of owner-valued homes in Madera.
Miles to Other Major California Destinations
Fresno
Yosemite National Park
Sacramento
San Fransisco
Los Angeles
240
166
153
100
22 Dial-A-Ride
Min/Max
63 / 96 Min/Max
36/54
DAR
28 City of Madera | 2023-2024 Operating Budget
Sources: National Weather Service | Madera Chamber of Commerce Typical Climate
Local Transit
Sources: Madera Chamber of Commerce & Madera.gov
Warmest Month
Madera is July typically
warm, dry,
with relatively
low humidity.
Madera Metro ultilizes
4 routes, transporting
Madera citizens where
they need to be.
Madera residents take over
29.3 minutes to get to work,
compared to 22.4 minutes for
Fresno residents and 29.5 for
all of California.
Dial-A-Ride charges $3 or less
for a ride within the city or
county. Seniors and the disabled
can ride at a discounted price.
Coolest Month
December
Annual Rainfall
12.23 In.
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Council-Manager
Madera is a municipal corporation following the Council-Manager form of government. The Council, the city’s legislative body, defines the policy direction of the city. The City Manager oversees the daily operations of the city.
Districts
The City Council consists of an elected mayor and six elected council members. Each serves a four-year term.
Council members are elected by district, whereas the Mayor is elected at large or citywide.
General Law City
There are two types of cities in California – charter and general law. Charter cities follow the laws set forth in the state’s constitution along with their own adopted “charter” document. General law cities follow the laws set forth by the state legislature. Madera is a General Law city.
The Six City Council Districts of the City of Madera
2023-2024 Operating Budget | City of Madera 29
Local Government
View a detailed district map at madera.gov/districts
~
Madera Municipal
Golf Course
i3'
District 1
District 2
District 3
District 4
~ District 5
District 6
® venue 17
Airport
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level d Ave
River,1\ew0r
adera High
Lions Town &
Country Park
inery f
Italian Swiss
Colony
® Migu
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Madera St•~'--- "--
choo19
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Heavenly Smc
' Ave 15 1/2 Storey
Avenue 15
Ave141/2
Little Okie Raceway
Parksdale
i3'
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:, E,Z Trip Travel CE
30 City of Madera | 2023-2024 Operating Budget
Parks
Infrastructure
11 Parks
Madera enjoys three
community centers,
one skate park, one
community garden,
one municipal golf
course, and a crosscity trail system.
3 Pools
Located at the
Centennial Pool
Complex, these
pools provide refuge
and fun to residents
wanting to escape the
summer heat.
27 Slides
These slides are
located at various
municipally operated
playgrounds
distributed throughout
the City of Madera.
161 Acres
These acres
compromise the City
of Madera’s municipal
park resources
available to residents
of the community.
203 Miles of
City Streets
This is based on reports
from the Public Works
department.
200 Miles of
Waterline
With an additional 175
miles of sewer line.
19 Water
Wells
These work to provide the
City of Madera’s water
supply.
3,017
Streetlights
Keep Maderans out of the
dark, while 38 traffic signals
keep them safely moving.
A
2023-2024 Operating Budget | City of Madera 31
Police
Fire
39 Police
Vehicles
Madera PD has 16 marked
patrol vehicles, eight code
enforcement vehicles,
five traffic enforcement
motorcycles, five unmarked
detective vehicles, and five
administration vehicles.
71 Sworn
Officers
This includes specialized
units, such as SWAT, SIU,
and Community Outreach.
The Police Department also
has 37 civilian employees.
3 K-9 Units
The Madera PD welcomed
a new K9 to their ranks
this year. These dogs help
human officers take a bit
out of crime.
63,137 Events
Madera PD responded
to 2,705 more events,
compared to last fiscal
year’s 60,432 events.
5 Fire
Engines
The Fire
Department also
has one ladder
truck.
25 Fire
Fighters
Recruitment
efforts are still
underway to add
more.
3 Fire
Stations
Construction of
Fire Station #58
was completed in
FY 20/21.
217 Fires
Mitigated
during FY 22/23.
3,277 Calls
for Service
Calls occurred during
FY 22/23.
t
A
32 City of Madera | 2023-2024 Operating Budget
Madera Economics
3,445 Building
Permits
Permits were issued during
FY 22/23 fiscal year.
247 Single Family
Residential
Permits were issued in FY 22/23.
17,324
Inspections
Conducted
Inspections were conducted by
the Building Department in FY
22/23
4,584
Business
Licenses
Madera has this total number
of business licenses, excluding
rentals by the end of FY 22/23.
Public Agencies
Employer Size
Class
Employer Name Industry
3,500 Madera Unified School District Education/Schools
2,600
1,516
State of California
Madera County
Government
Government
310 City of Madera Government
300 U.S Government Government
Private Companies
350 Walmart Retail
235 Community Action Partnership of Madera Co. Services 165 JBT Food Tech Food Processing Machinery
140
-----
EVAPCO Inc
----------------
Evaporative Coolers Manufacturer
& Wholesale
100-249 Camarena Health Clinic
100-249 Home Depot Home Centers
100-249 Lowe's Home Improvement Home Centers
100-249 Millview School Pre-School/Kindergarten-Academic 150 Span Construction Inc Contractors
100-249 Madera Rehab Ctr Senior Citizens Service
100 Oldcastle Enclosure Solutions Concrete Vaults (Manufacturer) 50-99 Nutra Blend Animal Food Manufacturing
Source: Data provided by the Madera County Economic Development Commission 2023-2024 Operating Budget | City of Madera 33
Major Employers of Madera
THIS PAGE IS INTENTIONALLY LEFT BLANK
2023-24 Budget
Overview
• Key Budget Assumptions &
Changes Assumptions
• Budget Process
• Basis of Accounting &
Budgeting
• Level of Budgetary Control
• Financial Budget Policies
• Employee Salary & Benefits
• Employees By Department
Defining the 2023/24 Starting Point
The City budgets to maintain the existing level of services delivered to the community while strategically increasing or expanding services as growth and demand warrant. Similar to other communities, the City consistently recalibrates its service delivery model to meet evolving demands. Due to slight unexpected increases in revenue, the City is positioned to remain financially stable. Unfortunately, the Country is entering a tumultuous period and planning and flexibility will be imperative. With the level of uncertainty in the current economic climate, staff has updated budget item forecasts relative to the plethora of issues pressing the national and local economy. Some of these include:
Closure of Madera Community Hospital: The
hospital’s closing extends beyond timely access to
care; it will have a long-term detrimental impact on
an already economically challenged region. It is well
documented that the Central Valley healthcare
system is overburdened. Local media outlets
routinely report that Fresno hospitals are at excess
capacity. It is also acknowledged that many hospitals
have significant delays in service. Closing the City’s
lone hospital will worsen the problem. Historical
trends indicate that Madera’s unemployment rate is
one of the highest in the State, and the hospital was
one of the largest employers in the community. Thus,
not only will access to critical care be reduced, one of the most economically depressed areas in the State
will suffer another unnecessary setback. It is noted
that Madera is consistently in the top nine for the
highest unemployment rates in the State. By closing
the hospital, hundreds of families will be negatively
impacted. Finding employment for former employees
will be difficult, especially during the infant stages of a recession. Moreover, not all the existing
employees’ job skills are transferable, considering
that it is the only hospital in the area. Some current
employees likely sought employment in other
hospitals, disrupting families, schools, and
neighborhoods.
Interest Rates: Interest rates have risen dramatically over the past year. Beginning in March 2022, the
Federal Reserve has increased the Federal Funds Rate
from a low of 0% to the current 5.50%. This increase
has had a slowing effect on the economy, by making
money more expensive to borrow. With no plans for
further borrowing and all its debt at fixed rates, the
interest rate increase has had minimal impact on the
City’s costs. However, it has had a significant impact
on the City’s interest earnings. Evidence of that
impact can be found in the yield on the City’s Treasury portfolio which has gone from .74% at the end of May
2023 to 2.92% at the end of July 2023. Staff
anticipates the yield to continue to increase
throughout FY 23/24, as lower yielding investments
mature and are replace with higher yielding
investments. The added Interest Income will provide
additional resources for the City to deliver services to its residents.
Inflation: While inflation has slowed from its peak of 9% a year ago, the current rate of 3.2% is still higher than the Federal Reserve’s stated goal of 2%. Prices
have been driven up by supply chain issues and
disruptions to global food and energy markets
worsened by Russia’s war against Ukraine. Similar to
others, the City is experiencing the effects of inflation from cost increases in services, fuel, supplies and
equipment, and construction projects.
Consumer Confidence: Consumer confidence has
increased over the past year, as inflation has slowed,
and the labor market remains tight. The hope is that
the increased consumer confidence will translate to
addition spending by consumers, resulting in
increased Sales Tax to the City.
Supply chain issues: The pandemic created significant supply chain challenges, which continue to impact
manufacturing, construction, retail, and many other
industries. These disruptions have caused lengthy
lead times and sudden price increases for goods. The
City has experienced these challenges in procuring
various supplies and equipment, including IT
hardware, vehicles, capital projects, etc.
Labor: The Great Resignation and labor challenges
have had an impact on the City. While the City has
attempted to mitigate impacts by implementing
unconventional practices, the City will need to
monitor trends to ensure that it retains its workforce
and remains competitive in attracting new talent.
Revenue Forecast during uncertain times
While there is uncertainty about how much the City’s revenues will be impacted, some items are foreseeable. For example:
It is important to remember that the Budget is a
forecast is based on many assumptions. Thus, it is not
36 City of Madera | 2023-2024 Operating Budget
Key Budget Assumptions & Changes
expected to be 100 percent accurate when compared
to actual results.
The erosion of consumer confidence and the
potential closure of retail establishments means a
decline in sales tax revenues, however there may be
a potential offset from increased online purchases.
The price of gas and electricity is a major concern.
While consumers are being impacted, the City’s utility
rates continue to increase.
While programmed activities levels are still below
those of pre-pandemic times, the City must maintain
facilities, such as the pool which may need
augmentation from the General Fund to offset some
costs.
Like all annual budgets, staff made assumptions to determine the budget. The following are a list of key assumptions.
Projected Revenues
In preparing the FY 2022/24 budget, staff estimated major city revenues as indicated below:
Projected Retail Sales & Use Tax: $13.0 million
Measure K: $7.1 million
Transient Occupancy Tax (hotel tax): $991k
Property tax in-lieu (c. 2004): $7.6 million
Property tax: $4.6million
Business license revenue: $577k
Community Facilities District (CFD): $1.1 million
Building Permits: $700k
Interest Income: $1.0 million It should be noted that potential Measure R revenues are not included given that cannabis permits are under review.
Increased Expenses
In preparing the FY 2023/24 Proposed Budget, staff made the following adjustments to expenses:
Unfunded Accrued Pensions Liability is expected to
increase.
Property Liability Insurance is expected to increase. Employee Health Insurance is projected to increase
by 4.7 percent.
Senate Bill 1383 will result in increased costs for solid waste.
Balancing the Budget
The Proposed General Fund FY 2023/24 Budget
projects that revenues will exceed expenses by
approximately $352k.
The Proposed Budget does not anticipate using funds
from the General Fund Reserve.
The Proposed Budget includes allocating $1,500
stipends for City employees from the General Fund
unallocated account and an additional $580k to offset
increased healthcare costs. These funds were placed
in separate accounts and were derived from the
Unassigned Funds from prior Fiscal Years.
Should the City receive less revenue than anticipated, the City expects to utilize reserves to offset revenue
shortfalls, however such utilization of reserves will be brought to Council for consideration and approval.
Budgeted Positions
The proposed budget incorporates the costs of the
City’s recently negotiated labor agreements and cost
increases in other spending categories.
Budgeted positions: The Proposed Budget only
includes positions based on those reasonably
expected to be filled by a person. As the year
progresses, staffing will be continually reviewed and
analyzed, and any changes to budgeted positions will
be brought to the Council for consideration.
Vacant Positions
Vacant positions are included in the budget for any
existing or new positions the City intends to fill. The number of vacant positions and the positions
fluctuate as employees leave the organization and
new employees are hired. The budget includes
2023-2024 Operating Budget | City of Madera 37
assumptions on hiring timelines and applicant
availability. The Proposed Budget consists of all
approved positions with reasonable assumptions as
to the hire date for positions currently vacant. As the year progresses, staffing will be continually
monitored, and any requests for additional positions
will be subject to Council consideration and approval.
For the FY 2023/24 Proposed Budget, vacant
positions were budgeted at the expectation of
employee-only health coverage in the Anthem plan.
Reclassifying Positions
The City may seek to reclassify positions based on an analysis of actual job duties. Additionally, pursuant to the City’s Memorandums of Understanding with represented employee
groups, employees may submit reclassification requests each year during certain filing windows if they believe they are working outside their job classification. The Human Resources Department evaluates these requests and then recommends to the City Manager whether a position should be reclassified or whether the assigned duties fall within the existing classification. The City Manager then decides to uphold or deny the recommendation. Employees may appeal to the City Manager if they disagree, however the City Manager’s
determination is final. The City did not receive any employeeinitiated requests this year.
Planned Promotions
Planned promotions have also been captured in the budget.
These promotions are for class series where classification is determined by certification and/or time in the position (i.e., Police Officer I to Police Officer II). These promotions will only be effectuated upon satisfactory job performance at the current classification level and the individual meeting the employment standards for the higher classification.
Proposed New Positions
The proposed budget includes several new positions that are recommended to maintain and enhance the City’s service
delivery:
(FT = full-time; PT = Part-time)
Parks and Community Services
o Administrative Analyst I (FT replacing an
existing PT position)
o Parks Project Manager (FT replacing an
vacant PT)
Community Development, Building Division
o Administrative Assistant (FT)
o Intern (PT)
Public Works Safe & Clean Team (the proposed
positions would replace the existing PT position)
o 1 Public Works Equipment Operator (FT)
o 2 Public Works Maintenance Worker II’s (FT)
Public Works, Sewer
o Maintenance Worker I (PT, 2 – 1,000-hour
positions)
Public Works, Water Distribution
o Maintenance Worker I (PT, 2 – 1,000-hour
positions)
Public Works, Wastewater Treatment Plant
o New Operator-in-Training (FT)
Employee Compensation
The FY 2023/24 budget includes the following relative to employee compensation:
Merit increases have been budgeted; however, the
actual achievement of such increases is dependent
upon individual employee performance.
Two percent cost of living adjustments to go into
effect in July 2023 and January 2024 have been
included to base wages for employeesrepresented by
the City’s four bargaining units.
Health Care for Current Employees: As Council has
directed the unallocated balance in the General Fund
be designated and used to pay the increase in health
insurance premiums, resources from the General
Fund are being transferred to other City funds to
cover this cost.
One-time payments: Per Council direction, this
budget includes resources being transferred from the
38 City of Madera | 2023-2024 Operating Budget
unallocated General Fund balance to other City funds
to cover this cost.
Measure K
Measure K sales tax revenue is committed to public safety and is shared 50/50 between the Police and Fire Departments.
Measure K Police and Fire funds are budgeted and accounted for separately.
This budget recognizes the following:
Equipment and vehicles for the Fire Department are
paid for by Measure K
Two-thirds of personnel and operations costs for the
Fire Department are funded by the General Fund,
while Measure K funds the remaining one-third.
The City issued lease revenue bonds in June 2019 to
construct Fire Station 58 for $4,005,000. The bonds
are due in annual installments of $230,000 to
$307,000 over 20 years. The construction of the fire
station was completed in November 2020. The
annual debt service is included in the budget.
Police staff salaries and benefits
General Fund loan payment for the purchase of a
Police building and critical radio infrastructure.
Unassigned or unused Measure K monies for Fire and
Police remain in their respective Measure K funds.
Measure K Stabilization Fund
The Council has directed that $130,000 of Measure K revenue for both Police and Fire be committed each year for
establishing a stabilization reserve, until the reserve reaches the equivalent of 30 percent of Measure K expenditures.
Currently, both Police and Fire have a stabilization reserve fund balance of $780,000 each, both consistent with the City’s reserve policy.
Fire Engine Replacement Fund
Additionally, the Council approved a fire engine replacement reserve fund of $200,000 in the previous year, with the intent to add $200,000 each year. To ensure an effective engine replacement plan and to maintain a modern fleet of fire equipment, staff recommended that it be increased to
$490,000 per year in last year’s budget. Including last year’s budget, the City had set aside $1.29 million; however, the City purchased a Type 1 engine and related equipment totaling approximately $751k. To ensure that the Fire Department is properly equipped, another $490k is proposed to be reserved in the Proposed Budget.
It is noted that staff is recommending that the Fire Department vehicles be removed from the City’s Fleet Replacement
Program and be housed in the Fire Department Equipment
Replacement Program.
Debt
The City expects to pay $8,251,036 in principal and interest this year, with a total outstanding debt of $55,823,145 as of June 30, 2023.
2023-2024 Operating Budget | City of Madera 39
Budget Process
The City Council sets the overall policy direction for the City and helps staff prioritize programs, projects and services to support that direction. The City operates on a fiscal year that begins July 1. City staff in their respective departments prepare individual budgets for their functional areas. These budgets are then combined into an overall city budget that is presented to the Council each spring for review and input.
The Council has the authority to approve the annual budget and may amend it during the year if needed. The legal level of budgetary control is at the fund level, which means spending in each different type of fund may not exceed the budgeted amount without Council approval.
Department Personnel Begins Projections
Department personnel are asked to update current year
projections and proposed FY 2023/24 projected expenses and revenues. As part of this process, Salary Projection
Worksheets are also prepared. These worksheets list City employees organized by department and calculate their total salary and wages for the specified fiscal year.
Mid-year Budget Review
Each department performs a mid-year budget review to
determine if budgeted revenue and expenses are on target or need to be adjusted. Budget adjustments will be adopted per resolution. The Engineering Department prepares a five-year Capital Improvement Plan and presents the draft to the
Council at this time.
Preliminary Enterprise Fund Review
The preliminary Enterprise fund budgets are presented to Council for review. These include budget:
Water
Sewer (e.g. wastewater)
Solid Waste; and
Storm Drainage
Other Funds Review
Preliminary Internal Services (Fleet, Facilities Maintenance, and Technology) and Special Revenue Fund budgets are
presented to Council for review.
Public Input on Spending Priorities
A public hearing is held at a Council meeting regarding the Community Development Block Grant (CDBG). The public is encouraged to provide input regarding how funds are to be allocated.
Preliminary Budget to City Council
A budget workshop is held for the Council and community.
Budgets for City funds are made available for review and discussion. The Financial Services Director leads the
presentation and department directors are available to discuss any specific budget items within the purview.
Final Budget Approval
A budget workshop is held for the Council and community.
Budgets for City funds are made available for review and discussion. The Financial Services Director leads the
presentation and department directors are available to discuss any specific budget items within the purview. The chart below depicts the ideal timeline for the preparation of the budget.
Due to staffing, the preparation of this budget was prolonged.
February
Mid Year
Review
March - April
Budget
Planning
May
Captial
Improvement
Plan (CIP)
June
Public Hearing
& Budget
Adoption
July
New Fiscal
Year
January
Year End
Review
;
Storm Drainage
Other Funds Review
Preliminary Internal Services (Fleet, Facilities Maintenance, and Technology) and Special Revenue Fund budgets are
presented to Council for review.
Public Input on Spending Priorities
Budget Process
The City Council sets the overall policy direction for the City and helps staff prioritize programs, projects and services to support that direction. The City operates on a fiscal year that begins July 1. City staff in their respective departments prepare individual budgets for their functional areas. These budgets are then combined into an overall city budget that is presented to the Council each spring for review and input.
The Council has the authority to approve the annual budget and may amend it during the year if needed. The legal level of budgetary control is at the fund level, which means spending in each different type of fund may not exceed the budgeted amount without Council approval.
Department Personnel Begins Projections
Department personnel are asked to update current year
projections and proposed FY 2023/24 projected expenses and revenues. As part of this process, Salary Projection
Worksheets are also prepared. These worksheets list City employees organized by department and calculate their total salary and wages for the specified fiscal year.
Mid-year Budget Review
Each department performs a mid-year budget review to
determine if budgeted revenue and expenses are on target or need to be adjusted. Budget adjustments will be adopted per resolution. The Engineering Department prepares a five-year Capital Improvement Plan and presents the draft to the
Council at this time.
Preliminary Enterprise Fund Review
The preliminary Enterprise fund budgets are presented to Council for review. These include budget:
Water
Sewer (e.g. wastewater)
Solid Waste; and
Storm Drainage
Other Funds Review
Preliminary Internal Services (Fleet, Facilities Maintenance, and Technology) and Special Revenue Fund budgets are
presented to Council for review.
Public Input on Spending Priorities
A public hearing is held at a Council meeting regarding the Community Development Block Grant (CDBG). The public is encouraged to provide input regarding how funds are to be allocated.
Preliminary Budget to City Council
A budget workshop is held for the Council and community.
Budgets for City funds are made available for review and discussion. The Financial Services Director leads the
presentation and department directors are available to discuss any specific budget items within the purview.
Final Budget Approval
A budget workshop is held for the Council and community.
Budgets for City funds are made available for review and discussion. The Financial Services Director leads the
presentation and department directors are available to discuss any specific budget items within the purview. The chart below depicts the ideal timeline for the preparation of the budget.
Due to staffing, the preparation of this budget was prolonged.
February
Mid Year
Review
March - April
Budget
Planning
May
Captial
Improvement
Plan (CIP)
June
Public Hearing
& Budget
Adoption
July
New Fiscal
Year
January
Year End
Review
Budget Process
The City Council sets the overall policy direction for the City and helps staff prioritize programs, projects and services to support that direction. The City operates on a fiscal year that begins July 1. City staff in their respective departments prepare individual budgets for their functional areas. These budgets are then combined into an overall city budget that is presented to the Council each spring for review and input.
The Council has the authority to approve the annual budget and may amend it during the year if needed. The legal level of budgetary control is at the fund level, which means spending in each different type of fund may not exceed the budgeted amount without Council approval.
Department Personnel Begins Projections
Department personnel are asked to update current year
projections and proposed FY 2023/24 projected expenses and revenues. As part of this process, Salary Projection
Worksheets are also prepared. These worksheets list City employees organized by department and calculate their total salary and wages for the specified fiscal year.
Mid-year Budget Review
Each department performs a mid-year budget review to
determine if budgeted revenue and expenses are on target or need to be adjusted. Budget adjustments will be adopted per resolution. The Engineering Department prepares a five-year Capital Improvement Plan and presents the draft to the
Council at this time.
Preliminary Enterprise Fund Review
The preliminary Enterprise fund budgets are presented to Council for review. These include budget:
Water
Sewer (e.g. wastewater)
Solid Waste; and
Storm Drainage
Other Funds Review
Preliminary Internal Services (Fleet, Facilities Maintenance, and Technology) and Special Revenue Fund budgets are
presented to Council for review.
Public Input on Spending Priorities
A public hearing is held at a Council meeting regarding the Community Development Block Grant (CDBG). The public is encouraged to provide input regarding how funds are to be allocated.
Preliminary Budget to City Council
A budget workshop is held for the Council and community.
Budgets for City funds are made available for review and discussion. The Financial Services Director leads the
presentation and department directors are available to discuss any specific budget items within the purview.
Final Budget Approval
A budget workshop is held for the Council and community.
Budgets for City funds are made available for review and discussion. The Financial Services Director leads the
presentation and department directors are available to discuss any specific budget items within the purview. The chart below depicts the ideal timeline for the preparation of the budget.
Due to staffing, the preparation of this budget was prolonged.
February
Mid Year
Review
March - April
Budget
Planning
May
Captial
Improvement
Plan (CIP)
June
Public Hearing
& Budget
Adoption
July
New Fiscal
Year
January
Year End
Review
40 City of Madera | 2023-2024 Operating Budget
Budget Process
The latest approved budget document is made available at madera.gov/budget The City budgets on a modified accrual basis for all funds except for its enterprise and internal service funds, which are budgeted on a full accrual basis. This is consistent with the City’s basis of accounting as reported in its Annual
Comprehensive Financial Report (ACFR). The City's
Governmental Funds consist of:
The General Fund
Special revenue funds (including Enterprise Funds)
Debt service funds
Capital project funds
Each fund is prepared on a modified accrual basis where revenues are recognized when they become measurable and available, and expenditures are recorded when the related liability is incurred; except that principal and interest payments on general long-term debt are recognized when
due. Revenue availability criteria are defined as collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period (i.e., 60 days after fiscal year-end).
Budgets for proprietary funds (Internal Service Funds and Enterprise Funds) are prepared on a full accrual basis where revenues are recognized when earned, and expenses are
recognized when they are incurred.
Cash Basis
Transactions recorded
when cash is exchanged
Not GAAP
Modified Accrual
Revenues recognized when
measurable and available;
expenditures when incurred
Unique to State and Local
Governments
Full Accrual
Record effects of
transactioins/events when
they occor, regardless of the
timing of related cash flows
Used by business enterprises
and non-profits
The City budgets on a modified accrual basis for all funds except for its enterprise and internal service funds, which are budgeted on a full accrual basis. This is consistent with the City’s basis of accounting as reported in its Annual
Comprehensive Financial Report (ACFR). The City's
Governmental Funds consist of:
The General Fund
Special revenue funds (including Enterprise Funds)
Debt service funds
Capital project funds
Each fund is prepared on a modified accrual basis where revenues are recognized when they become measurable and available, and expenditures are recorded when the related liability is incurred; except that principal and interest payments on general long-term debt are recognized when
due. Revenue availability criteria are defined as collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period (i.e., 60 days after fiscal year-end).
Budgets for proprietary funds (Internal Service Funds and Enterprise Funds) are prepared on a full accrual basis where revenues are recognized when earned, and expenses are
recognized when they are incurred.
Cash Basis
Transactions recorded
when cash is exchanged
Not GAAP
Modified Accrual
Revenues recognized when
measurable and available;
expenditures when incurred
Unique to State and Local
Governments
Full Accrual
Record effects of
transactioins/events when
they occor, regardless of the
timing of related cash flows
Used by business enterprises
and non-profits
2023-2024 Operating Budget | City of Madera 41
Basis of Accounting & Budgeting
42 City of Madera | 2023-2024 Operating Budget
Level of Budgetary Control
In the spring of every year, City personnel prepare a
proposed budget and present it to the Council for
consideration. The proposed budget, along with all the
supporting schedules, is made available for public inspection in the City Clerk’s Office and the office of the Financial Services Director. For the FY 2023/24 budget, the Council held a budget review workshop on August 2, 2023, to receive public comments and ascertain the facts regarding the
proposed budget.
The City Council was introduced to new budgetary controls to start the FY 2020/21 budget. During the June 11, 2020, Council meeting, staff presented the following controls:
Transfer of appropriated budget authority from one
account to another within a department may be
done upon approval of the City Manager.
Transfer of budget authority between departments
of the general fund or between funds will be done
by minute order of the City Council if less than
$25,000 and by resolution if greater than $25,000.
Authority is given to the Financial Services Director to adjust the budget for all monies received by the
City not included in the budget up to $5,000 per
incident without a budget resolution. A report will
be given to the Council on a quarterly basis
regarding any such activity.
All outstanding encumbrances as of June 30
approved by the City Manager shall be continued
and re-appropriated for expenditure into the
following fiscal year.
Except as monetary appropriations may be affected
by intra-fund transfers within the general fund or
other funds, no appropriations set forth in said
budget shall be cancelled in whole or in part except
by resolution adopted by a majority vote of all
members of the Council.
Expenditures made, liabilities incurred, or warrants
issued more than budget appropriations as
originally approved or as thereafter increased or
decreased, shall not constitute an obligation or
liability of the City. The City Manager and the
Council shall approve no claims and the Financial
Services Director shall issue no warrants or checks
for any expenditure more than existing
appropriations except upon an order of the court of
competent jurisdiction, or in cases of emergency as
specified and in accordance with the procedures
established in the Government Code of California.
Budget
Control
Framwork
Forecast &
Budget Plan
Budget
Regestry
Entry
Budgeting
An annual base budget will be developed by verifying or conservatively projecting revenues and expenditures for the current and forthcoming fiscal year.
The operating budgets shall be balanced. Ongoing costs
shall not exceed current revenues plus available fund
balance that exceeds reserve fund requirements.
Projected revenues will be sufficient to support
projected expenditures.
The City will avoid budgetary procedures which balance
the current budget at the expense of future budgets.
The Financial Services Director will prepare and submit a mid-year budget review and analysis to the City Council.
Accounting & Financial Reporting
An independent audit will be conducted annually
by a certified public accountant. This is the
Annual Comprehensive Financial Report (ACFR).
Financial reports will be produced per Generally
Accepted Accounting Principles (GAAP) as
outlined by the Governmental Accounting
Standards Board (GASB).
The City will maintain a strong system of internal
controls.
The City will maintain a written investment and
portfolio policy that establishes parameters for
determining investment placement and the
overall management of the City’s investment
portfolio.
Reserves
The City will maintain the General Fund
Contingency reserves at a level of at least 30
percent of the general fund operating
expenditures to protect essential service
programs and funding requirements during
periods of economic downturn or other
unforeseen significant costs not covered by the
Contingency Reserve.
The City will establish an account to accumulate
funds to be used for payment of accrued
employee benefits for retired and separated
employees. The level of this reserve will be
established based upon an annual projection of
employee retirements.
Self-insurance reserves will be maintained at a
level consistent with professional actuarial
review recommendations.
Capital Planning
The City will develop and annually update a longterm Capital Improvement Plan (CIP) for the purpose of planning, scheduling, and financing
capital projects as determined and approved by
the City Council.
The CIP will be a five-year plan and will include
major on-going maintenance and rehabilitation
costs to existing capital assets (land, land
improvements, infrastructure, and equipment),
as well as the costs of new facilities and
improvements.
The City will maintain its capital assets at a level
adequate to protect the City’s capital investment
and to minimize future maintenance and orderly
replacement of capital assets from current
revenues where possible.
The CIP budget will realistically assess potential
future revenues and avoid commitments for
projects that lack economic feasibility.
Revenue
The City will estimate its annual revenues by an
objective, analytical process utilizing trend,
judgmental, and statistical analysis as
appropriate.
2023-2024 Operating Budget | City of Madera 43
Financial Budget Policies
The City will attempt to maintain a diversified
and stable revenue base to minimize the effects
of economic fluctuations on revenue generation.
The user fees and charges for each Enterprise
Fund will be set to fully support the total direct
and indirect costs of the activity. Indirect costs
include the cost of annual depreciation of capital
assets and overhead charges.
Internal Service Funds are to be funded at
appropriate levels to ensure their ability to
provide services adequately.
Development Impact Fees will be established to
provide for the cost of infrastructure
improvements from new growth instead of
being a burden to existing taxpayers.
Debt Management
The City will not use long-term debt financing for
any recurring purpose such as current operating
and maintenance expenditures.
The City will consider the issuance of long-term
debt to purchase or construct capital assets that
will serve as long-term community assets. Prior
to entering a long-term financing arrangement,
an internal analysis will be conducted to
determine the impact on current and future
budgets for debt service and operations. This
analysis will address the reliability of revenues to
support the debt service.
44 City of Madera | 2023-2024 Operating Budget
Employee Salary & Benefits Summary
The City has four recognized bargaining units that represent all full-time employees, except Management. They include:
Madera Affiliated City Employees’ Association
Mid Management Employee Group
Madera Police Officers’ Association
Law Enforcement Mid Management Employee Group
Management and part-time employees are unrepresented.
When proposing and negotiating modifications to either salary or benefits, the City’s pay philosophy is to focus on total compensation. Below represents a summary of the normal benefits offered by the City in addition to base pay. Individual bargaining units may have additional pay incentives or benefits negotiated for their members; bargaining unit agreements can be found on the City’s website.
Summary Description
Retirement
Retirement:
Defined Benefit
The City participates in the California Public Employees’ Retirement System, commonly known as CalPERS. The benefit received in retirement depends on the employee’s age at retirement, years of service, applicable pay, and benefit factor. The City does not participate in Social Security. The benefit is funded by both Employer and Employee contributions. The City participates in the following benefit formulas, with placement in the formula defined by hire date with the City:
Miscellaneous Employees
Classic: 2.5% @ 55, highest single year
Classic Tier I: 2% @ 60, average 3-year final compensation PEPRA: 2% @ 62, average 3-year final compensation
Sworn Employees
Classic: 3% @ 50, highest single year
Classic Tier I: 3% @ 55, average 3-year final compensation PEPRA: 2.7% @ 57, average 3-year final compensation
2023-2024 Operating Budget | City of Madera 45
Employee Salary & Benefits
Retirement:
Supplemental The City offers a choice between two 457 Deferred Compensation plans for full-time employees. For all full-time employees except Sworn Law Enforcement and Management, the City contributes an amount equal to 4.2% of base pay into the plan.
No matching contribution from employees is required. Employees may elect to contribute their own funds up to the IRS defined annual maximum on a pre-tax basis.
Monies may be withdrawn while still employed through either an emergency withdrawal or as a loan that must be repaid. Emergency withdrawal provisions are governed by IRS rules. Individuals have full access to funds after separation of service from the City.
Retirement:
Part-Time
Part-time employees receive either the CalPERS benefits defined above or participate in a Social Security replacement plan administered by Empower Retirement depending on the number of hours worked annually. Any employee who works 1,000 or more hours in a fiscal year qualifies for CalPERS, regardless of part-time or full-time status.
Health & Welfare Benefits
Health, Dental, &
Vision Insurance
Effective July 1, 2021, the City joined the PRISM public entity risk sharing pool to participate in their health plans. This change allowed the City to offer multiple providers and multiple plans for employees to choose from when selecting benefits.
Joining the pooled program will also have the long-term benefit of reducing rate volatility. The City’s current benefit providers are:
Medical: Anthem and Kaiser
Dental: Delta Dental
Vision: Superior
The City’s contribution towards health insurance is defined within the bargaining unit agreements for each employee group. The contribution will be equal to the cost of the Core medical plan plus dental plus vision at each enrollment level. Employees may waive coverage with proof of other coverage and receive a monthly waiver benefit of $450. Premiums are paid by employees pre-tax under a Section 125 Cafeteria Benefits Plan.
When the City moved from purchasing its own plans to PRISM in July 2021, it also began to transition its plans from fiscal year to calendar year. To facilitate the transition, the City’s initial premium rates from PRISM were 18-month rates from July 2021 to December 2022. The City has received the information for the January 2023 renewal and medical premiums will increase 8.6% for each plan, with dental and vision insurance rates having no change.
The FY 2022-23 budget includes the City’s current contribution through December 2022, as well as the revised contribution beginning in January 2023. The difference in the City’s contribution rate from FY 2020-21 to present was directed by the City Council to be paid from monies in the City’s General Fund Reserve that have since been designated for that purpose. For the FY 2022-23 Budget, this has been calculated as being equal to approximately $1.1 million to be paid from the designated reserve.
Flexible Spending The City offers both dependent care and medical expense Flexible Spending Accounts under its Section 125 Cafeteria Benefits Plan. Employees may choose to contribute up 46 City of Madera | 2023-2024 Operating Budget
Accounts to $2,850 per year on a pre-tax basis for reimbursable medical expenses or up to $5,000 per year on a pre-tax basis for reimbursable childcare expenses.
Group Life The City provides group life insurance coverage for full-time employees and dependents. Employees may purchase additional voluntary employee, spouse, and/or dependent life through the program, as well as accidental death and dismemberment benefits.
Disability The City provides a long-term disability policy for situations requiring the employee to be absent from work due to disability more than 90 days. The policy provides up to 60% income replacement. The City does not participate in the California State Disability program; Madera Affiliated City Employees’ Association participates at their own expense.
Employee Assistance
Program
The City offers an Employee Assistance Program through Halcyon Behavioral that provides free counseling services to employees and their household. The program also has free online resources to help with work-life balance and management. In addition to these services, the plan also includes wellness benefits for employees and emotional fitness coaching resources.
Supplemental
Insurance
The City offers additional accident, disability, universal life and similar policies employees may choose to participate in at their own expense.
Paid Leave Benefits
Vacation All full-time employees accrue paid vacation based on years of service with the City.
Unused vacation is fully vested to the employee and is paid out as compensation upon separation from the City. Vacation balance caps vary by bargaining unit.
Sick All full-time employees accrue paid sick leave at the rate of 12 days per year. A percentage of sick leave is available for cash-out upon positive separation based on years of service with the City.
All part-time employees accrue paid sick leave at the rate of 1 hour for every 30 hours worked.
Family Sick Both full and part-time employees may use sick leave to care for a family member. The number of hours varies by bargaining unit.
Holidays The City recognizes 11 full day and 2 half day paid holidays each year. Additionally, some employees are eligible for floating holiday time based on years of service with the City, depending on their bargaining unit.
Because of the nature of their job, employees represented by the Madera Police Officers’ Association accrue holiday leave similar to vacation. 2023-2024 Operating Budget | City of Madera 47
Administrative Leave Positions exempt from overtime under the Fair Labor Standards Act receive 40 hours per year of Administrative Leave. This leave must be used each fiscal year, or it is lost; unused hours are not carried forward.
Compensatory Time
Off
Positions eligible for overtime have the option to accrue Compensatory Time Off in lieu of pay. For each hour of overtime worked, the employee may elect to accrue 1.5 hours of leave.
Supplemental Paid
Sick Leave
Effective January 1, 2022, through September 30, 2022, all full-time employees received 80 hours of supplemental paid sick leave for COVID related reasons. Part time employees are eligible for a pro-rated amount of leave based on work schedule.
Additional Benefits
Flexible Work
Schedules
Depending on bargaining unit, employees may request to work alternative schedules to assist in work/life balance. This potentially includes both 9/80 and 4/10 options.
Bilingual Pay Full-time employees may be eligible for bilingual English-Spanish incentive pay after successfully completing a skills exam. Employees represented by the Madera Police Officers’ Association are also eligible for American Sign Language bilingual pay.
Education/Certificate
Incentive Pay
All four of the City’s recognized bargaining units provide various education and certificate incentive pays. These benefits are in addition to base pay.
Education
Reimbursement
All four of the City’s recognized bargaining units have provisions in their agreements for reimbursement of education expenses. Currently employees may request reimbursement of up to $2,400 per fiscal year for pursuing a college degree.
Holiday Closure For employees represented by the Madera Affiliated City Employees' Association and the Mid Management Employee Group, the City closes non-safety functions and services between Christmas Day and New Year's Day.
48 City of Madera | 2023-2024 Operating Budget
2023-2024 Operating Budget | City of Madera 49
Citywide FTE Count Citywide FTE Count
FTE as full Time Equivalent based on a standard of 2080 work hours per year Fund Group 21/22 22/23 23/24
General Fund Total 199.28 208.46 216.48
Airport 1.88 1.88 1.78
Transit 5.28 4.75 4.80
Drainage 4.83 4.69 4.74
Sewer 22.37 18.82 20.60
Solid Waste 7.14 7.26 6.54
Water 20.41 20.54 21.55
Enterprise Fund Total 61.91 57.95 60.02
Computer Acq & Maint 4.00 4.00 4.00
Equipment Maint 3.70 3.70 3.70
Facilities Maint 8.15 8.15 8.05
Internal Service Fund Total 15.85 15.85 15.75
CalHome Program Income 0.15
COPS Hiring Grant 3.00
DAP Program Income 0.15 0.15
HOME Program Income 0.25 0.23 0.25
Intermodal Building 0.25 0.48
Measure K Sales Tax - Police 14.00 13.00 14.00
MUSD After School Program 5.97
OJP BJA FY20 COVID-19 0.17
Parking Dist Operations 0.48 0.48 0.48
Prop 64 Health & Public Safety 1.00
Tobacco Law Enforcement Grant 1.00 1.00
Special Revenue Fund Total 15.05 15.11 26.33
Grand Total 292.09 297.37 318.58
FTE as Full Time Equivalent based on a standard of 2080 work hours per year FTE by Expensing Org
Fund Group Org Desc 21/22 22/23 23/24
General Fund 10201000-City Council 6.50 7.00 7.00
10201010-City Clerk's Office 2.00 2.00 2.00
10201100-City Manager 2.87 2.70 2.70
10201200-Finance 5.91 5.08 5.40
10201210-Purchasing 1.00 1.00 1.00
10201500-HR/Risk Management 4.00 4.00 4.00
10202000-PD Operations 73.42 74.91 76.35
10202020-PD - CCP 1.00 1.00 1.00
10202030-Schools Policing 3.00 3.00 3.00
10202040-PD Housing Authority 1.00 1.00 1.00
10202050-COPS Hiring Program Grant -
10202060-Animal Control 2.00 2.00 2.00
10203010-PW - Streets 9.06 9.32 10.40
10203011-PW Safe & Clean Initiative 2.88 1.92 3.00
10203020-Graffiti Abatement 0.80 0.80 0.80
10204100-Planning 4.99 5.12 6.48
10204200-Building 4.99 5.52 7.08
10204300-Engineering 19.41 19.44 20.00
10204400-Code Enforcement 5.73 6.46 7.96
10206000-Parks Administration 3.55 2.56 3.72
10206100-Parks 16.25 20.17 19.11
10206110-Landscape Mntc Dist Services 4.88 7.90 7.95
10206120-Median Landscaping 0.00 0.13 -
10206200-Recreation 10.76 9.56 4.93
10206218-Sr Citizen Community Service 2.60 3.75 4.65
10206220-Sports Programs 2.69 3.44 3.20
10206230-Aquatics Programs 2.12 3.49 4.50
10206240-Comm & Rec Centers 2.67 2.70 4.68
10206270-Special Events 1.20 1.09 1.07
10211300-General/Grant Oversight 0.15 0.15 0.15
10218000-CDBG Administrative Costs 1.35 1.26 1.35
17000000-Payroll Clearing (RDA PR) 0.50 0.00 -
General Fund Total 199.28 208.46 216.48
50 City of Madera | 2023-2024 Operating Budget
FTE by Expensing Org
Fund Group Org Desc 21/22 22/23 23/24
Enterprise Fund 20301220-Utility Billing/Water 5.29 5.14 5.10 20303800-Water Mtnc/Operations 11.17 11.20 12.35
20303810-Water Quality Control 2.95 3.20 2.10
20303820-Water Conservation Program 1.00 1.00 2.00
20401230-Utility Billing/Sewer 2.65 2.57 2.05
20403400-Sewer Mtnc/Operations 7.72 5.75 7.15
20403410-WWT Plant 12.00 10.50 11.40
20503270-Airport Operations 1.88 1.88 1.78
21285290-Transportation- Dial-A-Ride 2.64 2.38 2.40
21295300-Transportation - Fixed Route 2.64 2.38 2.40
45003090-Drainage Flood Control 4.83 4.69 4.74
47601235-Utility Billing/Garbage 2.65 2.57 2.05
47603600-Solid Waste Disposal 0.72 0.79 0.69
47603630-Street Cleaning 3.40 3.40 3.30
47603730-Tire Clean Up 0.38 0.50 0.50
Enterprise Fund Total 61.92 57.95 60.02
Internal Service Fund 30710000-Facilities Maintenance 8.15 8.15 8.05 30720000-Computer Acquisition/Maint. 4.00 4.00 4.00
30701240-Fleet Maintenance 3.70 3.70 3.70
Internal Service Fund Total 15.85 15.85 15.75
Special Revenue Fund 10252000-Measure K Sales Tax - Police 14.00 13.00 14.00 41096358-MUSD After School Program 5.97
41108060-Intermodal Building 0.25 0.48
41400000-Parking Dist Operations 0.48 0.48 0.48
44004430-DAP Program Income 0.15 0.15
44004460-HOME Program Income 0.25 0.23 0.25
44004630-CalHome Program Income 0.15 -
47810210-OJP BJA FY20 COVID-19 0.17 -
47810310-Prop 64 Health & Public Safety 1.00
47812050-COPS Hiring Grant 3.00
47910000-Tobacco Law Enforcement Grant 1.00 1.00
Special Revenue Fund Total 15.05 14.11 26.33
Grand Total 292.10 296.37 318.58
2023-2024 Operating Budget | City of Madera 51
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Citywide
Summaries
Citywide Revenues
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Budget Revenues by Department ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE Unassigned - - - 194,750 19,022,015 9667.40%
Unassigned Revenues 24,169,533 26,991,925 27,023,595 27,272,457 31,275,449 14.68% City Clerk's Office 82,539 82,495 83,019 82,434 82,434 0.00% City Manager 454,283 619,604 480,613 454,283 462,523 1.81% Finance Department 3,400,172 3,573,085 4,711,355 3,641,594 5,380,378 47.75% Grants 4,509,771 6,144,627 4,990,669 5,992,269 8,479,367 41.51% City Attorney's Office 3,646 4,275 4,207 4,256 4,422 3.90% Human Resource Department 1,037,045 1,240,600 1,267,870 1,065,610 788,792 -25.98% Police Services Department 5,131,552 5,744,723 5,284,075 5,075,858 6,611,931 30.26% Fire Department 3,245,967 3,438,829 3,345,951 3,383,141 3,797,690 12.25% Public Works 41,135,897 39,060,703 42,881,639 45,241,875 78,148,136 72.73% Planning Department 643,606 397,699 276,780 211,402 971,500 359.55% Building Inspection Dept 1,974,528 1,755,829 2,098,430 1,606,200 1,315,700 -18.09% Engineering Department 9,129,344 7,172,878 6,698,232 11,441,917 25,460,561 122.52% Information Services 1,931,605 1,309,287 1,372,691 1,372,688 1,584,644 15.44% Code Enforcement 190,145 123,073 200,024 124,613 209,403 68.04% Parks Administration 420,294 389,894 489,907 456,304 4,519,082 890.37% Parks Maintenance 767,959 819,401 1,819,320 4,419,009 828,783 -81.25% Parks Recreation 137,882 164,185 215,473 303,801 162,104 -46.64% Development Impact Fees 3,856,570 2,462,760 3,893,189 3,227,106 6,037,031 87.07% Landscape Maintenance Zones 404,866 421,754 438,764 417,383 452,664 8.45% Successor Agency 6,912,504 5,769,229 6,808,328 6,243,432 6,360,745 1.88% Total $ 109,539,709 $ 107,686,856 $ 114,384,130 $ 122,232,382 $ 201,955,354 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Budget Revenues by Funds ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE General Fund 34,828,830 37,345,290 38,934,365 41,864,633 43,228,243 3.26% General Fund - Grants 1,377,275 2,413,503 1,409,264 1,777,367 2,037,901 14.66% Measure K Sales Tax - Police 3,357,187 3,663,772 3,187,021 3,325,026 3,734,024 12.30% Measure K Sales Tax - Fire 3,129,989 3,368,507 3,263,265 3,325,026 3,739,870 12.48% General Fund - LEA Tire Grant - 24,613 17,716 - - 0.00% General Fund - Ins Reserve 633,238 835,680 864,078 661,818 385,000 -41.83% Payroll Clearing Fund - 1 - - - 0.00%
Water Fund 13,769,657 13,259,412 13,384,263 16,156,705 24,470,586 51.46% Sewer Fund 11,773,982 11,103,812 12,316,627 11,737,805 28,908,417 146.28% Sewer Rate Stabl Fund 1,583 (3,824) 2,807 814 - -100.00% Airport Oper Fund 774,570 759,702 576,106 720,120 2,524,960 250.63% Golf Course Oper Fund 376,857 372,927 382,949 378,804 317,921 -16.07% Dial-A-Ride 789,316 1,114,197 1,251,137 827,440 1,414,443 70.94% Fixed Route 1,761,531 1,741,856 2,043,001 2,794,405 4,044,809 44.75% Airport Develop Fund 1,115 (2,693) 1,977 593 - -100.00% Equipment Maint 1,911,225 2,105,583 2,065,211 2,101,767 3,158,877 50.30% Facilities Maint 2,776,238 1,686,640 2,118,838 2,127,438 2,254,133 5.96% Computer Acq & Maint 1,931,605 1,309,287 1,372,691 1,372,688 1,584,644 15.44% Housing Fund 141,332 11,504 614,305 7,000 5,000 -28.57% Affordable Housing - - - 194,750 2,858,500 1367.78%
Redev Prop Tax Trust Fd 3,362,341 2,871,594 3,049,122 3,118,216 3,200,000 2.62% Water Dev Impact Fee 271 (654) 481 144 2,281 1484.03%
Water Pipe Impact Fee 88,010 64,182 114,058 83,077 194,200 133.76% Water Well Impact Fee 182,504 112,451 149,438 146,126 145,805 -0.22% Waste Water Dev Impact Fee 477,053 464,126 541,702 487,130 541,122 11.08% Westberry/Ellis Swr Impact Fee 51,965 26,840 26,201 32,094 26,383 -17.79% Rd 28 Sewer Intersec Impact Fe 109 (223) 95 123 3,468 2719.51% Development Impact Fee - Fire 115,537 72,660 93,605 90,306 102,218 13.19% Development Impact Fee - Polic 185,265 126,975 150,401 147,584 150,017 1.65% Development Impact Fee - Parks 911,548 474,476 696,313 680,441 692,861 1.83% Dev Impact Fee - Public Works 104,791 77,752 115,553 99,787 112,735 12.98% Pre-AB 1600 Funding 15 (37) 27 16 - -100.00%
Citywide Revenues
54 City of Madera | 2023-2024 Operating Budget
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Budget Revenues by Funds ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE General Government Impact Fee 86,047 26,160 72,780 66,447 71,316 7.33% Transportation Impact Fee 353,877 188,491 396,173 328,271 1,690,000 414.82% Admin Svc impact Fee 30,972 18,507 23,637 23,584 23,438 -0.62% Median Island Impact Fee 118,143 76,578 101,019 96,005 99,944 4.10% Arterial/Collector Street Impa 442,034 233,383 390,326 360,429 1,080,000 199.64% Traffic Signal Impact Fee 78,133 37,802 66,854 65,007 58,861 -9.45% Traffic Special Impact Fees 1,511 (3,640) 2,671 1,644 2,000 21.65% Sewer-New Reqt's Existing Area 20,644 11,828 38,838 19,552 38,608 97.46% Sewer-N.W.Quadrant Fees 35,051 20,333 37 21,461 463 -97.84% Sewer-N.E.Quadrant Fees 1,248 238 11,801 2,471 44,568 1703.64% Sewer-S.W.Quadrant Fees 3,219 (7,755) 60,327 3,503 58,147 1559.92% Sewer-S.E.Quadrant Fees 1,537 (3,554) 75,091 1,668 74,770 4382.61% Drainage Dev.Imp Fee-ESA 179,687 208,926 203,862 222,426 193,926 -12.81% Storm Drain-N.W.Quadrant 381,571 215,001 18,378 231,518 20,000 -91.36% Storm Drain-N.E. Quadrant 2,308 25,306 113,067 13,050 179,883 1278.41% Storm Drain-S.W.Quadrant 656 (8) 120,147 347 120,000 34482.13% Storm Drain-S.E.Quadrant 2,864 (3,384) 310,305 2,895 310,017 10608.70% Park Grant Fund - - - - 4,166,161 0.00%
Madera Transit Center 110,971 127,346 120,807 88,180 213,987 142.67% State Gasoline Tax 2,563,059 2,889,937 3,174,143 3,429,273 6,495,695 89.42% RSTP - Federal Exchange - 844,809 726,414 - 1,035,600 0.00% Parking District Operations 47,590 37,026 21,703 41,131 37,291 -9.34% Measure T - RTP - Rehab/Recons 1,640,164 1,627,542 1,332,898 1,594,845 7,023,172 340.37% Measure T- LTP Street Maint. 838,954 835,348 616,744 819,417 1,860,000 126.99% Measure T -LTP Suppl Sts.Maint 563,754 561,741 412,062 550,920 1,484,747 169.50% Measure T -LTP ADA Compliance 32,628 32,456 25,959 31,471 136,050 332.31% Measure T -Transit Enhancement 118,900 118,447 93,713 115,952 460,000 296.72% Measure T -Transit Enh/ADA/Sr. 11,327 11,207 9,938 10,648 11,272 5.87% Measure T-Enviro Enhan/Bike/Pe 129,239 128,619 96,092 125,267 429,091 242.54% Measure T -LTP- Flexible 359 251 1,534 - 61,328 0.00%
Measure T-Tier 1-Regional Stre 383 268 1,635 - - 0.00%
Madera Downtown B.I.D. Fund 22,331 21,868 19,975 24,371 20,000 -17.94% Federal Aid-Urban Grant Fund 1,592,570 368,135 418,668 3,293,021 4,198,297 27.49% Local Transportation Fund 966,120 665,618 725,130 3,086,290 5,281,815 71.14% Economic Development Fund 444,777 (32,495) 23,200 11,377 161,500 1319.53% Home - Project Grants 3,181 8,292 3,407 3,245 - -100.00% Housing Development 374,498 678,839 96,570 436,130 710,936 63.01% Residence Rehab Prog Income 23,078 1,700 24,805 - - 0.00% Drainage Sys.Operation 1,077,141 1,491,142 897,658 906,009 1,978,122 118.33% Zone 1 Activities 4,959 5,893 5,725 5,855 5,561 -5.02%
Zone 2 Activities 31,992 31,549 31,046 31,408 30,551 -2.73% Zone 3 Activities 7,711 7,697 7,622 7,636 7,547 -1.17%
Zone 4 Activities 17,411 17,967 14,137 17,794 11,124 -37.48% Zone 6A Activities 17,282 14,219 13,661 14,029 13,124 -6.45% Zone 6B Activities 8,181 8,181 8,724 7,914 9,304 17.56% Zone 7 Activities 3,573 3,435 3,439 3,373 3,443 2.08%
Zone 8 Activities 4,007 4,674 4,743 4,664 4,813 3.19%
Zone 9 Activities 2,405 2,234 2,185 2,201 2,136 -2.95%
Zone 10A Activities 321 296 349 296 411 38.85%
Zone 10B Activities 917 853 894 844 938 11.14%
Zone 10C Activities 1,234 1,234 1,234 1,209 1,234 2.07% Zone 10D Activities 595 595 583 595 573 -3.70%
Zone 10E Activities 637 700 751 701 804 14.69%
Zone 10F Activities 706 705 756 680 811 19.26%
Zone 10G Activities 1,317 1,425 1,587 1,425 1,727 21.19% Zone 10H Activities 1,534 1,685 1,790 1,685 1,902 12.88% Zone 10I Activities 674 728 762 678 799 17.85%
Zone 12 Activities 25,879 26,080 26,265 25,421 26,450 4.05% Zone 13 Activities 6,051 6,687 5,776 6,643 4,990 -24.88% Zone 14 Activities 2,990 2,951 2,912 2,951 2,874 -2.61% 2023-2024 Operating Budget | City of Madera 55
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Budget Revenues by Funds ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE Zone 15 Activities 3,595 3,595 3,501 3,595 3,408 -5.20% Zone 15B Activities 280 280 280 280 280 0.00%
Zone 15C Activities 645 710 752 710 797 12.25%
Zone 16 Activities 4,360 4,360 4,360 4,360 4,360 0.00%
Zone 17A Activities 6,056 6,650 6,515 6,582 6,382 -3.04% Zone 17B Activities 2,531 2,516 2,285 2,407 2,075 -13.79% Zone 17C Activities 3,039 3,039 2,953 3,039 2,868 -5.63% Zone 17D Activities 1,830 2,012 2,085 1,990 2,161 8.59% Zone 18 Activities 3,721 3,721 3,721 3,686 3,721 0.95%
Zone 20A Activities 980 892 1,338 892 1,600 79.37%
Zone 20B Activities - - - - 50 0.00%
Zone 20C Activities 1,103 1,213 1,300 1,213 1,394 14.92% Zone 21B Activities 2,950 2,968 3,147 2,931 3,336 13.82% Zone 21C Activities 2,714 2,683 2,911 2,683 3,158 17.70% Zone 21D Activities 791 783 5,881 779 5,800 644.54%
Zone 23 Activities 322 322 322 322 322 0.00%
Zone 24 Activities 10,716 9,573 10,655 9,573 11,859 23.88% Zone 25C Activities 1,704 1,873 1,985 1,851 2,102 13.56% Zone 25D Activities 2,180 1,940 2,079 1,940 2,229 14.90% Zone 26 Activities 1,363 1,521 1,588 1,502 1,659 10.45% Zone 26B Activities 1,798 1,976 2,119 1,976 2,272 14.98% Zone 26C Activities 1,020 1,107 1,187 1,097 1,272 15.95% Zone 26D Activities 721 813 832 813 851 4.67%
Zone 27 Activities 1,516 1,488 1,547 1,488 1,608 8.06%
Zone 27B Activities 1,360 2,006 2,102 1,960 2,203 12.40% Zone 28 Activities 5,226 5,244 5,205 5,135 5,167 0.62%
Zone 28B Activities 1,255 1,255 1,309 1,230 1,365 10.98% Zone 29 Activities 5,735 6,899 7,892 6,899 9,027 30.85% Zone 29B Activities 1,810 3,317 3,421 3,317 3,529 6.39% Zone 29C Activities 1,713 1,713 1,787 1,668 1,866 11.87% Zone 29DActivities 2,493 2,975 3,189 2,975 3,419 14.92% Zone 29E Activities 1,743 1,742 1,868 1,706 2,003 17.41% Zone 30 Activities 2,209 2,479 2,803 2,479 3,169 27.83% Zone 31A Activities 12,474 13,716 14,471 13,571 15,266 12.49% Zone 31B Activities 25,673 21,610 23,144 21,554 24,787 15.00% Zone 32A Activities 4,456 5,176 5,443 5,015 5,723 14.12% Zone 32B Activities 3,920 4,026 4,868 3,893 5,888 51.25% Zone 33 Activities 5,165 5,320 6,859 5,233 8,844 69.00% Zone 34 Activities 12,880 9,787 9,787 9,738 9,787 0.50% Zone 35 Activities 2,529 2,529 2,317 2,515 2,123 -15.59% Zone 36A Activities 6,033 5,611 5,922 5,591 6,250 11.79% Zone 36B Activities 1,149 1,263 1,355 1,263 1,452 14.96% Zone 36C Activities 4,525 4,973 4,883 4,865 4,795 -1.44% Zone 37 Activities 2,525 2,774 2,895 2,760 3,022 9.49%
Zone 39 Activities 4,373 4,051 4,015 4,013 3,979 -0.85% Zone 40 Activities 3,370 3,681 5,290 3,634 6,000 65.11% Zone 41 Activities 2,771 3,989 4,161 3,989 4,341 8.82%
Zone 43A Activities 38,891 52,885 52,584 52,486 52,283 -0.39% Zone 43C Activities 17,295 17,432 20,348 17,113 23,753 38.80% Zone 43D Activities 7,228 7,228 7,984 7,054 8,819 25.02% Zone 44 Activities 3,137 4,267 4,349 4,103 4,432 8.02%
Zone 45A Activities 6,947 7,012 7,405 6,946 7,819 12.57% Zone 46 Activities 9,457 9,186 9,948 9,186 10,773 17.28% Zone 50 Activities 2,460 2,565 2,565 2,565 2,565 0.00%
Zone 51 Activities 7,758 9,220 10,313 9,216 11,535 25.16% Solid Waste Disposal 6,045,706 6,091,979 9,094,271 7,401,727 8,848,894 19.55% Supplemental Law Enforcement 158,225 157,767 122,474 101,235 106,000 4.71% Local Law Enforce. Block Grant 58,737 34,141 - - - 0.00% PD Grants - 2,434 160,465 - 584,211 0.00%
DUI Enforcement& Awareness 9,667 53,482 63,734 62,899 - -100.00% 56 City of Madera | 2023-2024 Operating Budget
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Budget Revenues by Funds ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE Tobacco Law Enforcement Grant - 24,486 - - 252,363 0.00% CFD 2005-1 City-Wide Services 441,640 475,718 891,927 485,767 895,000 84.24% CFD 2006-1 KB Home 179,177 179,660 185,775 177,424 186,000 4.83% CFD 2012-1 Public Service 10,036 9,980 10,339 10,046 9,750 -2.95% CFD 2013-1 Madera Family Apts 858 548 1,292 961 6,690 596.15% ARPA Funds - - - - 16,163,515 0.00%
CFD Debt Fund-2006/2018 Bonds 164,734 160,786 169,656 169,656 179,634 5.88% Successor Agency Admin 270,161 250,000 250,000 250,000 300,000 20.00% Non Housing Bond Proceeds 2,285 (1,028) - - - 0.00%
LowMod Housing Bond Proceeds - (2,475) - - - 0.00%
Prior Bonds Project Fund 5,062 1,200 1,200 - 1,200 0.00% Roads/Streets Capital Project 1,003,500 - 4,323 - - 0.00% General Capital Projects 538,266 325,773 505,223 - 1,445,465 0.00% Debt Svc Fund - SA 3,131,324 2,638,434 2,893,701 2,868,216 2,854,545 -0.48% Total $ 109,539,709 $ 107,686,856 $ 114,384,130 $ 122,232,382 $ 201,955,354 2023-2024 Operating Budget | City of Madera 57
Citywide Expenses
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Budget Expenses by Department ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE Unassigned - 57,797 565,637 1,801,102 19,022,015 956.13% Unassigned Revenues 1,822 177 1 - 614,515 0.00%
City Clerk's Office 537,283 495,715 482,608 657,273 499,702 -23.97% City Manager 2,142,367 3,206,003 2,521,430 2,575,639 1,425,084 -44.67% Finance Department 4,639,080 4,610,883 4,143,733 7,135,885 6,296,454 -11.76% Grants 4,483,579 5,076,154 5,188,100 6,605,037 6,946,353 5.17% City Attorney's Office 304,599 345,996 238,795 556,896 446,656 -19.80% Human Resource Department 877,351 1,116,961 1,036,691 1,051,007 1,075,542 2.33% Police Services Department 15,561,785 15,491,101 17,437,961 17,549,490 20,251,818 15.40% Fire Department 5,934,591 6,491,141 5,157,567 7,086,162 7,934,008 11.96% Public Works 29,702,654 29,290,179 34,187,803 39,237,238 75,422,069 92.22% Planning Department 1,197,090 991,610 953,367 1,109,215 1,904,999 71.74% Building Inspection Dept 903,323 1,018,941 1,109,177 1,087,943 1,535,708 41.16% Engineering Department 19,666,491 11,327,011 6,093,313 15,074,629 27,060,870 79.51% Information Services 1,227,216 1,119,373 1,353,855 1,358,352 1,584,644 16.66% Code Enforcement 665,237 583,394 1,035,787 1,047,265 937,000 -10.53% Parks Administration 489,254 371,626 817,065 845,360 5,218,819 517.35% Parks Maintenance 2,247,124 2,553,552 3,316,620 6,751,133 3,580,848 -46.96% Parks Recreation 736,302 900,545 1,376,242 1,697,058 1,835,714 8.17% Development Impact Fees 3,345,662 1,170,898 2,812,222 3,244,062 6,037,031 86.09% Landscape Maintenance Zones 362,471 419,236 390,601 406,688 443,400 9.03% Successor Agency 5,724,907 4,139,598 5,886,631 6,194,667 6,315,290 1.95% Total $ 100,750,189 $ 90,777,891 $ 96,105,207 $ 123,072,102 $ 196,388,539 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Budget Expenses by Funds ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE General Fund 31,730,142 34,520,231 37,247,111 42,862,181 42,875,904 0.03% General Fund - Grants 1,596,468 1,399,717 1,838,360 2,215,156 2,037,901 -8.00% Measure K Sales Tax - Police 2,361,933 2,306,950 2,111,035 2,751,731 3,715,701 35.03% Measure K Sales Tax - Fire 1,564,274 1,201,522 1,091,687 2,668,928 3,112,472 16.62% General Fund - LEA Tire Grant 3,248 8,084 - - - 0.00%
General Fund - Ins Reserve 256,250 298,551 178,982 237,640 164,940 -30.59% Payroll Clearing Fund (293) 31,167 75 - - 0.00%
Water Fund 7,734,602 7,417,998 8,666,658 12,744,439 24,470,586 92.01% Sewer Fund 9,374,333 8,783,593 11,401,934 12,166,433 27,266,005 124.11% Airport Oper Fund 805,834 886,875 1,375,622 635,639 2,424,909 281.49% Golf Course Oper Fund 94,634 85,045 392,927 346,412 317,921 -8.22% Dial-A-Ride 771,194 1,042,075 1,218,497 1,309,452 1,315,054 0.43% Fixed Route 1,730,205 2,066,774 1,848,891 2,784,253 2,649,587 -4.84% Equipment Maint 1,276,394 1,324,159 1,101,414 3,809,145 2,899,748 -23.87% Facilities Maint 1,534,860 1,502,892 2,039,581 1,872,434 2,254,133 20.39% Computer Acq & Maint 1,227,216 1,119,373 1,353,855 1,358,352 1,584,644 16.66% Housing Fund 947,491 559 2,587 650 5,000 669.23%
Affordable Housing - 57,797 565,637 1,801,102 2,858,500 58.71% Redev Prop Tax Trust Fd 3,377,518 2,871,594 3,049,122 3,118,216 3,154,545 1.17% Water Dev Impact Fee 31,000 - - - 2,281 0.00%
Water Pipe Impact Fee 42,700 - 36,281 44,000 194,200 341.36% Water Well Impact Fee - 15,138 6,287 646,000 145,805 -77.43% Waste Water Dev Impact Fee 250,000 250,000 250,000 250,000 541,122 116.45% Westberry/Ellis Swr Impact Fee 47,557 200,507 (3,457) 807 26,383 3169.80% Rd 28 Sewer Intersec Impact Fe 614 4,000 4,062 5,167 3,468 -32.88% Development Impact Fee - Fire - - - - 102,218 0.00%
Development Impact Fee - Polic 125,444 125,020 128,814 129,580 150,017 15.77% Development Impact Fee - Parks 7,197 5,943 627,305 167,133 692,861 314.56% Dev Impact Fee - Public Works 901 - 91 1,717 112,735 6466.39% Citywide Expenses
58 City of Madera | 2023-2024 Operating Budget
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Budget Expenses by Funds ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE General Government Impact Fee 2,397 - 243 4,571 71,316 1460.06% Transportation Impact Fee 1,094,130 - 555,177 1,726,197 1,690,000 -2.10% Admin Svc impact Fee 18,855 15,000 15,390 22,350 23,438 4.87% Median Island Impact Fee - - 60,151 - 99,944 0.00%
Arterial/Collector Street Impa 580,723 - 696,270 1,378 1,080,000 78267.63% Traffic Signal Impact Fee 822,878 144,290 56,350 200,000 58,861 -70.57% Traffic Special Impact Fees 518 - 52 988 2,000 102.43%
Sewer-New Reqt's Existing Area - - - 18,871 38,608 104.59% Sewer-N.W.Quadrant Fees 113,524 15,769 7,027 380 463 21.98% Sewer-N.E.Quadrant Fees 131,000 - - - 44,568 0.00%
Sewer-S.W.Quadrant Fees 1,094 - 111 2,086 58,147 2686.85% Sewer-S.E.Quadrant Fees 3,800 14,662 2,280 18,399 74,770 306.38% Drainage Dev.Imp Fee-ESA 1,675 - 99,723 3,194 193,926 5972.18% Storm Drain-N.W.Quadrant 447 - 45 853 20,000 2245.57%
Storm Drain-N.E. Quadrant 68,210 - - - 179,883 0.00%
Storm Drain-S.W.Quadrant - - - - 120,000 0.00%
Storm Drain-S.E.Quadrant 998 380,569 270,021 391 310,017 79127.45% Park Grant Fund - - - 15,059 4,149,326 27453.80%
Madera Transit Center 113,362 126,879 120,806 111,231 175,584 57.85% State Gasoline Tax 2,610,960 2,995,390 1,072,296 3,063,866 6,495,695 112.01% RSTP - Federal Exchange 577,907 728,826 18,299 1,056,136 1,035,600 -1.94% Parking District Operations 37,363 22,727 25,800 43,433 37,291 -14.14% Measure A 1,226,132 10,868 - - - 0.00%
Measure T - RTP - Rehab/Recons 735,137 582,731 118,914 2,718,226 7,023,172 158.37% Measure T- LTP Street Maint. 586,810 566,603 536,421 536,421 1,860,000 246.74% Measure T -LTP Suppl Sts.Maint 347,559 407,367 361,053 361,053 1,484,747 311.23% Measure T -LTP ADA Compliance 1,428 26,417 11,915 20,000 136,050 580.25% Measure T -Transit Enhancement 9,426 17,352 2,576 1,800 460,000 25455.56% Measure T -Transit Enh/ADA/Sr. - - 630 - - 0.00%
Measure T-Enviro Enhan/Bike/Pe 141,905 65,120 71,116 216,172 429,091 98.50% Measure T -LTP- Flexible - - - - 61,328 0.00%
Madera Downtown B.I.D. Fund 17,510 22,915 18,594 23,801 20,000 -15.97% Federal Aid-Urban Grant Fund 917,997 179,123 182,833 2,310,105 4,198,297 81.74% Local Transportation Fund 2,631,472 698,323 927,094 2,662,472 5,281,815 98.38% Economic Development Fund 456,222 2,278 2,523 2,324 161,500 6849.23% Home - Project Grants - 304,146 6,623 - - 0.00%
Housing Development 217,476 90,920 110,528 117,711 710,936 503.97% Drainage Sys.Operation 1,010,802 982,671 846,240 812,913 1,978,122 143.34% Zone 1 Activities 5,307 5,779 5,417 5,680 5,561 -2.10%
Zone 2 Activities 31,844 30,985 29,275 30,568 30,551 -0.06% Zone 3 Activities 7,936 7,866 7,209 7,484 7,547 0.85%
Zone 4 Activities 16,528 16,851 16,505 17,277 11,124 -35.61% Zone 6A Activities 17,896 17,974 13,432 13,783 13,124 -4.78% Zone 6B Activities 7,687 8,305 7,328 7,684 9,304 21.08% Zone 7 Activities 3,525 3,363 3,121 3,272 3,443 5.23%
Zone 8 Activities 5,441 5,230 4,718 4,620 4,813 4.19%
Zone 9 Activities 2,159 2,172 2,036 2,135 2,136 0.05%
Zone 10A Activities 341 313 274 287 8 -97.21%
Zone 10B Activities 858 874 781 819 938 14.53%
Zone 10C Activities 1,172 1,204 1,118 1,172 1,234 5.29% Zone 10D Activities 550 580 550 577 573 -0.69%
Zone 10E Activities 679 643 649 681 804 18.06%
Zone 10F Activities 2,043 1,086 634 665 811 21.95%
Zone 10G Activities 1,136 1,282 1,317 1,382 1,727 24.96% Zone 10H Activities 1,297 1,475 1,556 1,632 1,902 16.54% Zone 10I Activities 842 649 627 658 799 21.43%
Zone 12 Activities 30,587 25,231 23,521 24,665 26,450 7.24% 2023-2024 Operating Budget | City of Madera 59
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Budget Expenses by Funds ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE Zone 13 Activities 7,104 7,072 7,992 6,784 2,347 -65.41% Zone 14 Activities 2,976 2,867 2,730 2,863 2,874 0.38%
Zone 15 Activities 969 3,508 3,325 3,487 3,408 -2.27%
Zone 15B Activities 266 273 260 273 280 2.56%
Zone 15C Activities 551 620 656 688 797 15.84%
Zone 16 Activities 4,488 4,454 4,145 4,275 4,360 1.99%
Zone 17A Activities 5,605 5,835 6,082 6,379 6,382 0.05% Zone 17B Activities 2,565 2,634 2,230 2,338 2,075 -11.25% Zone 17C Activities 2,887 2,966 2,812 2,949 2,868 -2.75% Zone 17D Activities 1,647 1,759 1,840 1,930 2,161 11.97% Zone 18 Activities 3,927 4,034 3,414 3,580 3,721 3.94%
Zone 20A Activities 1,230 1,403 830 870 1,600 83.91%
Zone 20B Activities 154 79 65 80 50 -37.38%
Zone 20C Activities 1,149 1,060 1,121 1,175 1,394 18.64% Zone 21B Activities 2,709 2,896 2,712 2,844 3,336 17.30% Zone 21C Activities - 4,815 2,505 2,626 3,158 20.26%
Zone 21D Activities 11,481 3,067 744 779 5,800 644.54%
Zone 23 Activities 321 315 298 312 322 3.21%
Zone 24 Activities 11,981 11,634 9,400 9,423 11,859 25.85% Zone 25C Activities 1,454 1,680 1,710 1,793 2,102 17.23% Zone 25D Activities 2,934 2,143 1,797 1,885 2,229 18.25% Zone 26 Activities 1,556 1,437 1,408 1,483 1,659 11.89% Zone 26B Activities 1,534 1,730 1,826 1,915 2,272 18.64% Zone 26C Activities 860 960 1,014 1,063 1,272 19.66%
Zone 26D Activities 616 679 751 787 851 8.13%
Zone 27 Activities 1,323 1,458 1,377 1,444 1,608 11.36% Zone 27B Activities 1,541 1,781 1,859 1,919 2,203 14.79% Zone 28 Activities - 5,067 4,751 4,982 5,167 3.71%
Zone 28B Activities 1,102 1,224 1,139 1,195 1,365 14.23% Zone 29 Activities 5,031 5,473 6,368 6,678 9,027 35.18% Zone 29B Activities 1,250 1,537 3,051 3,200 3,529 10.28% Zone 29C Activities 1,329 1,743 1,595 1,640 1,866 13.80% Zone 29DActivities 2,127 2,397 2,747 2,881 3,419 18.67% Zone 29E Activities 1,452 1,889 1,580 1,657 2,003 20.88% Zone 30 Activities 1,327 3,787 2,306 2,418 3,169 31.06% Zone 31A Activities 11,951 12,533 12,691 13,262 10,000 -24.59% Zone 31B Activities 30,013 24,667 20,060 20,999 24,787 18.04% Zone 32A Activities 4,036 4,559 4,636 4,861 5,723 17.73% Zone 32B Activities 3,422 3,640 3,598 3,773 5,888 56.06% Zone 33 Activities 4,602 4,965 4,839 5,075 8,844 74.27% Zone 34 Activities 37 15,709 9,073 9,511 9,787 2.90%
Zone 34B Activities 8,909 128 71 121 - -100.00%
Zone 34C Activities 8,615 - - - - 0.00%
Zone 35 Activities - 2,447 2,327 2,440 2,123 -12.99%
Zone 36A Activities 5,214 6,590 5,184 5,436 6,250 14.97% Zone 36B Activities 980 1,105 1,167 1,224 500 -59.15%
Zone 36C Activities 698 4,447 4,497 4,716 4,795 1.68%
Zone 37 Activities 1,368 2,426 2,550 2,674 3,022 13.01% Zone 39 Activities 1,587 4,204 3,734 3,895 3,979 2.16%
Zone 40 Activities 2,517 3,241 3,358 3,522 6,000 70.36% Zone 41 Activities - 2,664 3,677 3,857 4,341 12.55%
Zone 43A Activities 743 38,102 48,612 50,924 52,283 2.67% Zone 43C Activities 23,238 19,887 15,863 16,633 23,753 42.81% Zone 43D Activities 7,228 7,424 6,530 6,847 8,819 28.80% Zone 43E Activities - - - 82 - -100.00%
Zone 44 Activities 2,066 3,017 3,785 4,027 4,432 10.06% Zone 45A Activities 6,561 6,855 6,427 6,785 7,819 15.24% 60 City of Madera | 2023-2024 Operating Budget
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Budget Expenses by Funds ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE Zone 46 Activities 6,305 9,130 8,499 8,780 10,773 22.70% Zone 50 Activities 978 3,333 2,381 2,629 2,565 -2.43%
Zone 51 Activities 6,128 10,026 8,535 8,981 11,535 28.44% Solid Waste Disposal 6,368,023 6,752,826 7,936,414 6,746,226 8,848,894 31.17% Supplemental Law Enforcement 77,080 67,731 71,104 65,386 106,000 62.11% Local Law Enforce. Block Grant 27,865 - - - - 0.00%
PD Grants 96,692 39,193 - - 584,211 0.00%
DUI Enforcement& Awareness 21,137 61,385 59,643 32,720 - -100.00% Tobacco Law Enforcement Grant 200 70,854 94,189 106,613 111,606 4.68% OTS-ABC Shoulder Tap Grant - 136 - - - 0.00%
OTS-STEP DUI Grant - - 2,741 - - 0.00%
CFD 2005-1 City-Wide Services 306,172 304,602 305,359 306,303 306,303 0.00% CFD 2006-1 KB Home 169,181 168,186 173,259 174,213 184,191 5.73% CFD 2012-1 Public Service - 9,750 9,750 9,750 9,750 0.00% CFD 2013-1 Madera Family Apts 10,247 7,850 6,690 6,690 6,690 0.00% ARPA Funds - - - - 16,163,515 0.00%
CFD Debt Fund-2006/2018 Bonds 169,992 172,472 174,856 173,006 179,634 3.83% Successor Agency Admin 62,139 14,641 11,786 3,586 300,000 8265.87% Non Housing Bond Proceeds 66,419 35,298 (25,975) - - 0.00% Prior Bonds Project Fund (13) 681 696 - 1,200 0.00%
Roads/Streets Capital Project 1,003,500 4,323 - - - 0.00% General Capital Projects 9,366,296 5,505,391 1,315,220 1,969,758 1,445,465 -26.62% Debt Svc Fund - SA 1,271,353 1,216,825 2,848,415 3,072,215 2,854,545 -7.09% Total $ 100,750,189 $ 90,777,891 $ 96,105,207 $ 123,072,102 $ 196,388,539 2023-2024 Operating Budget | City of Madera 61
Availabe Fund Balances Summary
Fund Name
Estimated
Ending
Fund Balances
(6/30/2023)
FY 2023/24
Estimated
Revenues
FY 2023/24
Estimated
Expenditures
Net Surplus /
(Shortfall)
Estimated
Transfers In
Estimated
Transfers Out
FY 22/23
Budgetary
Carryover
Estimated
Ending Fund
Balances
(6/30/2024)
General Fund:
Unassigned GF: FB Unassigned $7,628,982 39,041,755 43,250,782 (4,209,027) 4,508,971 2,345,573 1,715,418 3,867,935 Committed GF: FB GF Stab. Reserve $12,292,685 0 0 0 682,550 0 0 12,975,235 Committed GF: FB Measure K (Reserves) $3,340,000 0 0 0 750,000 0 0 4,090,000 Assigned GF: FB Insurance Reserve $4,632,646 385,000 164,940 220,060 0 0 0 4,852,706 Assigned GF: FB Debt Service $1,100,400 0 0 0 0 0 0 1,100,400 Assigned GF: FB Health Insurance $904,667 0 0 0 0 904,667 0 0 Assigned GF: FB Future Annual Stipends $433,333 0 0 0 0 433,333 0 0 Assigned GF: FB OPEB Liability $97,339 0 0 0 0 0 0 97,339 Assigned GF: FB Golf Course Capital $20,000 0 0 0 0 0 0 20,000 Assigned GF: FB Measure K (Police/Fire) $7,926,306 7,379,839 6,373,385 1,006,454 94,055 1,204,788 0 7,822,027 Non-Spendable GF: FB Non Spendable Items $144,745 0 0 0 0 0 0 144,745 General Fund Totals $38,521,104 46,806,594 49,789,107 (2,982,513) 6,035,576 4,888,361 1,715,418 34,970,388 *These totals include the adjustment of $682,550 to meet the Stabilzation Reserve Policy Special Revenue Funds:
4020 Low/Mod Housing Fund 285,728 5,000 5,000 0 0 0 0 285,728 4021 Affordable Housing (738,152) 2,858,500 2,858,500 0 0 0 0 (738,152) 4080 Water Develop Impact Fee 2,465 0 2,281 (2,281) 0 0 2,281 (2,097) 4081 Water Pipe Dev Impact Fee 447,058 117,600 194,200 (76,600) 0 0 76,600 293,858 4082 Water Well Impact Fee 96,224 145,805 145,805 0 0 0 0 96,224 4083 Waste Water Dev Impact Fee 1,473,958 541,122 291,122 250,000 0 250,000 0 1,473,958 4084 Westberry Ellis Dev Impact Fee 33,570 26,383 26,383 0 0 0 0 33,570 4085 Rd 28 Sewer Int Dev Impact Fee 3,724 20 0 20 0 3,468 3,448 (3,172) 4086 Develop Impact Fee/Fire 375,851 102,218 102,218 0 0 0 0 375,851 4087 Develop Impact Fee/Police 125,914 150,017 21,246 128,771 0 128,771 0 125,914 4088 Develop Impact Fee/Parks 3,825,953 692,861 692,861 0 0 0 0 3,825,953 4089 Develop Imp Fee/Public Works 858,627 112,735 112,735 0 0 0 0 858,627 4091 Pre AB 1600 1,898 0 0 0 0 0 0 1,898
4092 General Government Impact Fee 1,166,455 71,316 71,316 0 0 0 0 1,166,455 4093 Transportation Impact Fee 2,644,196 333,395 1,690,000 (1,356,605) 0 0 1,356,605 (69,014) 4094 Administrative Services 32,659 23,438 8,438 15,000 0 15,000 0 32,659 4095 Median Island 230,623 99,944 99,944 0 0 0 0 230,623 4096 Arterial/Collector 2,030,385 348,374 1,080,000 (731,626) 0 0 731,626 567,133 4097 Traffic Signal 129,307 58,861 58,861 0 0 0 0 129,307 4098 Traffic Special Impact Fee 185,213 2,000 2,000 0 0 0 0 185,213 4099 Sewer New Req 92,347 38,608 38,608 0 0 0 0 92,347
4100 Sewer NW Quad U/A 539 10 463 (453) 0 0 453 (367)
4101 Sewer NE Quad U/A 36,010 9,465 44,568 (35,103) 0 0 35,103 (34,196) 4102 Sewer SW Quad U/A 449,318 58,147 58,147 0 0 0 0 449,318 4103 Sewer SE Quad U/A 240,456 74,770 74,770 0 0 0 0 240,456 4104 Drainage Dev Imp U/A 1,804,300 193,926 173,926 20,000 0 20,000 0 1,804,300 4105 Storm Drain NW Quad U/A 1,279,210 20,000 0 20,000 0 20,000 0 1,279,210 4106 Storm Drain NE Quad U/A 356,789 111,673 170,093 (58,420) 0 9,790 68,210 220,369 4107 Storm Drain SW Quad U/A 123,987 120,000 100,000 20,000 0 20,000 0 123,987 4108 Storm Drain SE Quad U/A 6,119 310,017 309,807 210 0 210 0 6,119 4109 Park Development Fund 104,975 0 0 0 0 0 0 104,975
4109 CalTrans Grant 0 100,000 100,000 0 0 0 0 0
4109 Prop 68 Grant 0 2,308,041 2,291,206 16,835 0 0 0 16,835 4109 CCLP Grant 0 518,737 518,737 0 0 0 0 0
4109 MUSD After School Program 0 323,671 323,671 0 0 0 0 0 4109 Special Legislative Grant 0 915,712 915,712 0 0 0 0 0 4110 Madera Transit Center 0 0 0 0 0 0 0 0
4110 Prop.1B CalOES 0 0 0 0 0 0 0 0
4110 Intermodal Building (41,564) 213,987 163,199 50,788 0 12,385 0 (3,161) 4130 Gas Tax - Street Maintenance 2,953,719 3,272,574 4,339,983 (1,067,409) 0 1,808,412 2,875,821 (2,797,923) 4130 REMOVE II - SJVAPCD 0 13,300 13,300 0 0 0 0 0
4130 SB1-LPP (Local Partnership Pro 0 334,000 334,000 0 0 0 0 0 4131 RSTP - Fed Exchange 243,600 792,000 1,035,600 (243,600) 0 0 243,600 (243,600) 4140 Parking Dist Operations 118,489 21,900 35,067 (13,167) 0 2,224 15,391 87,707 4150 Local Sales Tax (Measure A) 176 0 0 0 0 0 176
4151 Measure T - RTP - Rehab/Recons 10,555,893 1,657,688 7,023,172 (5,365,484) 0 0 5,365,484 (175,075) 4151 Meas T Regional Sts.Proj 0 0 0 0 0 0 0 0
4152 Measure T- LTP Street Maint. 1,496,226 861,998 1,000,000 (138,002) 0 860,000 998,002 (499,778) 4153 Measure T -LTP Suppl Sts.Maint 904,556 580,191 1,484,747 (904,556) 0 0 904,556 (904,556) 4154 Measure T -LTP ADA Compliance 151,910 33,154 136,050 (102,896) 0 0 102,896 (53,882) 4155 Measure T -Transit Enhancement 598,300 121,343 460,000 (338,657) 0 0 338,657 (79,014) 4156 Measure T -Transit Enh/ADA/Sr. 109,844 11,272 0 11,272 0 0 0 121,116 City of Madera
Financial Summary
Fiscal Year 2022/23 and Fiscal Year 2023/24
Available Fund Balance Summary
Projected Fund Balance
62 City of Madera | 2023-2024 Operating Budget
Fund Name
Estimated
Ending
Fund Balances
(6/30/2023)
FY 2023/24
Estimated
Revenues
FY 2023/24
Estimated
Expenditures
Net Surplus /
(Shortfall)
Estimated
Transfers In
Estimated
Transfers Out
FY 22/23
Budgetary
Carryover
Estimated
Ending Fund
Balances
(6/30/2024)
4157 Measure T-Enviro Enhan/Bike/Pe 296,476 132,615 429,091 (296,476) 0 0 296,476 (296,476) 4158 Measure T -LTP- Flexible 66,077 61,328 61,328 0 0 0 0 66,077 4159 Measure T-Tier 1-Regional Stre 71,173 0 0 0 0 0 0 71,173 4160 Madera Downtown BID 0 20,000 20,000 0 0 0 0 0
4170 Sustainable Community Grant 40,114 0 0 0 0 0 0 40,114 4170 FAU - Parks & Pedestrian Proj 0 0 0 0 0 0 0 0
4170 FAU- Section 130 0 0 0 0 0 0 0 0
4170 FAU CMAQ 0 3,568,766 3,568,766 0 0 0 0 0
4170 Highway Safety Improv Program 0 113,760 113,760 0 0 0 0 0 4170 Active Transportation Program 0 0 0 0 0 0 0 0
4170 CRRSSA Fund 0 303,000 303,000 0 0 0 0 0
4170 Bridge Preventative Maint.Prog 0 212,771 212,771 0 0 0 0 0 4200 Local Transportation- Streets (1,271,529) 5,281,815 4,312,005 969,810 0 969,810 0 (1,271,529) 4200 Local Transportation- Parks 0 0 0 0 0 0 0 0
4200 Local Transportation- Transit 0 0 0 0 0 0 0 0
4250 Economic Develop Fund U/A 1,428,316 5,000 161,500 (156,500) 0 0 156,500 1,115,316 4360 NSP3 Program U/A 2,443 0 0 0 0 0 0 2,443
4380 Home DAP 7,736,247 0 0 0 0 0 0 7,736,247
4390 Home Grant - DAP Program 10,868 0 0 0 0 0 0 10,868 4400 Housing Program U/A 1,085,245 0 0 0 0 0 0 1,085,245 4400 DAP Program Income 0 22,953 24,543 (1,590) 1,590 0 0 0 4400 CalHome MH Rehab 0 0 0 0 0 0 0 0
4400 HOME Program Income 0 261,921 262,574 (653) 653 0 0 0 4400 CalHOME DAP 0 0 0 0 0 0 0 0
4400 CalHome Program Income 0 1,500 1,500 0 0 0 0 0
4400 Permanent Local Housing Allocation 0 422,319 422,319 0 0 0 0 0 4490 Residential Rehab U/A 265,170 0 0 0 0 0 0 265,170
4501-4583 Zone Activities 508,512 452,664 443,400 9,264 0 0 0 517,776 4770 Supplemental Law Enforcement 384,627 106,000 106,000 0 0 0 0 384,627 4780 Local Law Enforce. Block Grant 96,347 0 0 0 0 0 0 96,347 4781 JAG Grants 27,015 26,600 26,600 0 0 0 0 27,015
4781 Health and Wellness Grant 0 40,721 40,721 0 0 0 0 0 4781 Prop 64 Health & Public Safety Grant 0 104,264 107,748 (3,484) 3,484 0 0 0 4781 COPS Hiring Grant 0 160,000 409,142 (249,142) 249,142 0 0 0 4790 DUI Enforcement& Awareness 10,596 0 0 0 0 0 0 10,596 4791 Tobacco Law Enforcement Grant (140,757) 244,381 111,606 132,775 7,982 0 0 0 4792 OTS-ABC Grant (136) 0 0 0 0 0 0 (136)
4793 OTS-STEP DUI Grant (118) 0 0 0 0 0 0 (118)
4800 CFD 2005-1, City-Wide Services 1,208,544 895,000 6,303 888,697 0 300,000 0 1,797,241 4802 CFD 2008-1 Madera Town (19,739) 0 0 0 0 0 0 (19,739) 4803 CFD 2012-1, Public Service 41,705 9,750 0 9,750 0 9,750 0 41,705 4804 CFD 2013-1 Madera Family Apt 86,753 1,000 0 1,000 0 6,690 5,690 75,373 Special Revenue Funds Totals 46,730,806 31,153,901 39,752,413 (8,598,512) 262,851 4,436,510 13,577,399 20,381,236 Capital Projects Funds:
7000 Roads/Streets Capital Projects 4,028 0 0 0 0 0 0 4,028 7010 General Capital Projects 1,052,491 0 1,445,465 (1,445,465) 1,445,465 0 0 1,052,491 7050 Water Capital Projects (54) 0 0 0 0 0 0 (54)
7100 Sewer Capital Projects (787) 0 0 0 0 0 0 (787)
Capital Projects Funds Totals 1,055,677 0 1,445,465 (1,445,465) 1,445,465 0 0 1,055,677 Enterprise Funds:
2030 Water 35,381,402 14,602,126 23,856,964 (9,254,838) 8,485,765 613,622 1,382,695 32,616,012 2040 Sewer 10,824,222 20,710,000 26,986,730 (6,276,730) 8,198,417 279,275 0 12,466,634 2041 Sewer Rate Stabilization Fund 195,480 0 0 0 0 0 0 195,480 2050 Airport Operations 854,048 2,354,525 2,388,127 (33,602) 9,840 36,782 160,595 632,909 2128 Dial-A-Ride (113,790) 1,206,100 1,286,554 (80,454) 208,343 28,500 0 (14,401) 2129 Fixed Route (Madera Metro) (1,621,492) 3,836,466 2,621,087 1,215,379 208,343 28,500 0 (226,270) 2150 Airport Development 137,673 0 0 0 0 0 0 137,673
2060 Golf Course Operations Fund (34,458) 197,500 317,921 (120,421) 120,421 0 0 (34,458) 2750 Airport REDIP Debt Fund 11,187 0 0 0 0 0 0 11,187
4500 Drainage Capital Outlay 0 0 811,500 (811,500) 70,000 0 741,500 (1,483,000) 4500 Drainage Operation Fund 1,059,884 920,009 85,245 834,764 0 45,000 0 1,849,648 4500 Drainage Flood Control 0 0 1,015,455 (1,015,455) 35,556 20,922 211,057 (1,211,878) 4760 Refuse Collection 1,070,912 8,354,130 8,275,991 78,139 25,879 572,903 0 602,027 4760 Street Sweeping 0 455,000 0 455,000 13,885 0 0 468,885 4825 ARPA Funds 0 16,163,515 0 16,163,515 0 16,163,515 0 0 Enterprise Funds Totals 47,765,068 68,799,371 67,645,574 1,153,797 17,376,449 17,789,019 2,495,847 46,010,448 Internal Service Funds:
1090 Insurance (Part of General Fund) 0 0 0 0 0 0 0 0
3070 Fleet Management 1,781,120 2,338,483 2,899,748 (561,265) 820,394 0 0 2,040,249 3071 Facilities Maintenance 1,440,087 2,163,395 1,986,111 177,284 75,778 268,022 14,960 1,410,167 2023-2024 Operating Budget | City of Madera 63
Fund Name
Estimated
Ending
Fund Balances
(6/30/2023)
FY 2023/24
Estimated
Revenues
FY 2023/24
Estimated
Expenditures
Net Surplus /
(Shortfall)
Estimated
Transfers In
Estimated
Transfers Out
FY 22/23
Budgetary
Carryover
Estimated
Ending Fund
Balances
(6/30/2024)
3072 Information Systems 817,344 1,550,752 1,584,644 (33,892) 27,399 0 6,493 804,358 Internal Service Funds Totals 4,038,550 6,052,630 6,470,503 (417,873) 923,571 268,022 21,453 4,254,773 Total City Funds 138,111,205 152,812,496 165,103,062 (12,290,566) 26,043,912 27,381,912 17,810,117 106,672,522 Successor Agency Funds:
4030 Non Housing Tax Increment 910,090 3,200,000 0 3,200,000 0 3,154,545 0 955,545 5750 Successor Agency Admin 909,983 0 300,000 (300,000) 300,000 0 0 909,983 6050 Non Housing Bond Proceeds (27,881) 0 0 0 0 0 0 (27,881) 6060 LowMod Housing Bond Proceeds 0 0 0 0 0 0 0 0
6070 Prior Bonds Project Fund 4,608,792 1,200 1,200 0 0 0 0 4,608,792 8040 Debt Service Fund/Successor Agency (501,875) 0 2,854,545 (2,854,545) 2,854,545 0 0 (501,875) Total Successory Agency Funds 5,899,108 3,201,200 3,155,745 45,455 3,154,545 3,154,545 0 5,944,563 Agency Funds:
4801 CFD 2006-1 KB Homes 188,289 186,000 4,557 181,443 0 179,634 0 190,098 4850 CFD Debt Fund 206,124 0 179,634 (179,634) 179,634 0 0 206,124 7610 General Trust Fund 2,543,572 0 0 0 0 0 0 2,543,572 Total Agency Funds 2,937,986 186,000 184,191 1,809 179,634 179,634 0 2,939,795 Total All Funds 146,948,299 156,199,696 168,442,998 (12,243,302) 29,378,091 30,716,091 17,810,117 115,556,880 64 City of Madera | 2023-2024 Operating Budget
MADERA, General Fund Summaries
I I
I I
~ f;c -:
f
Revenues provide a representative picture of the local
economy. They are of particular interest as they fund
essential services, such as Police, Fire, Parks, some
professional staff, etc. The City relies on several revenue sources to support the General Fund budget. The primary revenue sources are the following:
Sales & Use Tax
Sales tax is one of the City’s most significant sources of revenue for the General Fund. In accordance with the
Bradley-Burns Local Sales and Use Tax Act, the City receives a 1 percent share of taxable sales generated within city limits. Sales Tax revenues generally move in step with
economic conditions and have improved markedly over the past years. A small portion, or 3 percent of the sales tax collected is shared with Madera County as part of a tax sharing agreement.
With the passage of Measure K, the City receives an
additional .5%. This .5% sales tax is used for public safety enhancements and is recorded in a separate fund within the General Fund. Revenues are divided by the Fire and Police Departments.
In short, the sales tax rate in the City is 8.25% and includes:
▪ 7.25% per the State of California
o The City receives 1% of the 7.25%, also
known as the Bradley-Burns Local Sales Tax
▪ .50% for Measure K (Police & Fire, City only)
▪ .50% for Measure T (Transportation; Countywide)
Property Tax In-Lieu of Vehicle License Fees (VLF)
Previously the State of California assessed a two percent tax for cities and counties known as the Vehicle License Fee (VLF) on car registrants. As part of the 2004 Budget Act
negotiations, an agreement was made between the state
and local governments where the VLF rate would be
permanently reduced from 2 percent to 0.65 percent. The difference is paid through local property tax from County educational revenue augmentation funds (ERAF), referred to as the “VLF swap.” As such, this is another form of property tax where the “base” is determined on the amount
“swapped” in 2005 plus growth in assessed valuation like the City’s “regular” property taxes.
Secured Property Tax
The City’s property tax revenues are based on assessed
property values. Proposition 13, adopted in 1978, limits the annual increase in assessed values for property. Under this proposition, assessed values (and the related property tax) can grow by no more than two percent per year. In addition, the value upon which the tax is based is only increased to the total market value upon the sale of a property. Thus,
property taxes tend to grow slowly unless there is housing activity.
Property Tax collections are much less predictable than Property Tax In-Lieu of VLF, as the second installments vary considerably from the first installment.
Transient Occupancy Tax
Hotel/Motel Tax, also known as Transient Occupancy Tax
(TOT), is a 9 percent tax assessed on hotel and motel room rentals and short-term residential rentals within the City. A total of 7 hotels and motels currently operate within city boundaries. The tax was last raised in 1986, from 7 percent to current 9 percent. The FY 2023/24 projected TOT revenue is projected at $980k.
Franchise Fees
Franchise fees are considered a form of rent to use Madera public rights-of-way. This fee is collected from companies furnishing users with telephone, cable television, and gas services. Franchise fee revenue comes from Comcast and
Pacific Gas & Electric. Payments are based on a percentage of gross revenues as stated in the Madera Municipal Code; therefore, they fluctuate based on gross billings by the companies listed above. Based on current year revenues, this revenue stream is expected to remain flat in FY 2023/24.
Engineering Fees, Projects, and Transfers In
Interfund Charges/Project Management makes up
approximately half of the Engineering Division’s revenue budget. In addition, the Engineering Department charges other departments for personnel costs related to the
management of specific capital projects.
Interfund Charges (Administration and Overhead)
Madera’s General Fund includes expenses for all
administrative services (e.g., finance, human resources, attorney services, etc.). A portion of these services support the enterprise funds, including utility funds. The City uses a 66 City of Madera | 2023-2024 Operating Budget
Major Revenue Sources
fair and equitable indirect cost allocation process to allocate departmental costs from the General Fund to all funds that benefit from the services that the General Fund departments provide. The City recaptures these costs from non-General Fund departments based on factors such as the number of employees, agenda items, budget amounts, and square
footage. The City employs formulas provided by Cost Tree, an independent company, to determine universally accepted methods. Charges are recorded by way of monthly recurring journal entries.
Police Fees and Contracts
The Police Department within fund 1020 charges various
fees and penalties per the Master Fee and Master Penalty Schedule, utilizes various grants to purchase equipment and supplement staff time and has agreements with outside
entities to provide police services (such as the Madera Unified School District) and receives payment for these services.
Development-related revenues
Development-related revenues are derived from fees for
planning, engineering, and building permits and fees paid by developers to cover the cost of reviewing and monitoring development activities, such as plan checks and inspections.
These revenues are difficult to predict, as many planning and engineering activities occur months or years before
development.
Business License Tax
A Business License Tax is a tax imposed on businesses for the privilege of conducting business in the City. The bulk of this tax is collected and recorded in July when business licenses are renewed.
Grants
This revenue category includes state and federal grant
awards received by the City and reimbursement of state
mandates. This includes the Community Block Development Grant, Federal Transit Administration (Madera Metro), the Justice Assistance Grant (JAG), and more recently the
Proposition 64 (Taubert Park), and the Clean California Grant (Fresno River).
2023-2024 Operating Budget | City of Madera 67
68 City of Madera | 2023-2024 Operating Budget
Revenues by Organizational Unit
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
General Org List ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 10200000-General Fund 24,169,533 26,991,925 27,023,595 27,272,457 31,275,449 14.70% 10201000-City Council 27,592 27,592 27,956 27,592 27,592 0.00% 10201010-City Clerk's Office 54,947 54,903 55,063 54,842 54,842 0.00% 10201100-City Manager 129,268 129,268 129,268 129,268 129,268 0.00% 10201110-Central Admin 325,015 490,315 351,345 325,015 333,255 2.50% 10201120-Community Promo - 21 - - - 0.00%
10201200-Finance 599,898 548,336 658,641 603,499 777,900 28.90% 10201210-Purchasing 92,474 92,474 92,474 92,474 92,474 0.00% 10201400-City Attorney 3,646 4,275 4,207 4,256 4,422 3.90% 10201500-HR/Risk Management 403,807 404,920 403,792 403,792 403,792 0.00% 10202000-PD Operations 951,399 1,079,082 965,622 976,682 1,135,071 16.20% 10202020-PD - CCP 142,300 142,300 142,300 119,920 142,300 18.70% 10202030-Schools Policing 276,305 483,203 578,044 383,430 553,362 44.30% 10202040-PD Housing Authority 135,578 95,000 60,548 97,850 95,000 -2.90% 10202050-COPS Hiring Program Grant 31,000 - - - - 0.00% 10202060-Animal Control 11,154 9,056 3,867 8,816 9,600 8.90% 10202500-Fire 115,978 70,322 82,686 58,115 57,820 -0.50% 10203010-PW - Streets 2,203,741 1,723,189 2,196,658 2,717,391 2,944,682 8.40% 10203020-Graffiti Abatement 149,236 144,000 144,000 144,000 144,000 0.00% 10204100-Planning 198,830 430,194 253,580 200,025 810,000 304.90% 10204200-Building 1,974,528 1,755,829 2,098,430 1,606,200 1,315,700 -18.10% 10204300-Engineering 1,693,179 1,570,072 1,338,230 1,714,086 1,686,424 -1.60% 10204400-Code Enforcement 190,145 98,461 182,308 124,613 209,403 68.00% 10206000-Parks Administration 3,438 11,764 11,138 12,000 5,000 -58.30% 10206100-Parks 411,843 423,661 1,413,443 4,013,130 390,620 -90.30% 10206110-Landscape Mntc Dist Services 237,015 276,640 271,297 271,299 287,433 5.90% 10206120-Median Landscaping 119,100 119,100 134,580 134,580 150,730 12.00% 10206200-Recreation 24,910 26,363 3,271 45,500 17,604 -61.30% 10206218-Sr Citizen Community Service 87,554 39,238 23,410 81,774 2,000 -97.60% 10206220-Sports Programs 1,600 69,374 87,976 67,000 75,000 11.90% 10206230-Aquatics Programs - 960 27,596 35,000 25,000 -28.60% 10206240-Comm & Rec Centers 23,818 28,250 73,220 74,527 42,500 -43.00% 10206270-Special Events 40,000 5,204 95,819 65,500 30,000 -54.20% Total General Fund Revenues $ 34,828,830 $ 37,345,290 $ 38,934,365 $ 41,864,633 $ 43,228,243 Revenues & Expenditures Summaries
Expenditures by Organizational Unit
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
General Org List ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 10200000-General Fund 1,822 177 - 1 614,515 0.00%
10201000-City Council 139,446 139,088 168,538 179,228 176,938 -1.28% 10201010-City Clerk's Office 397,836 356,627 314,070 478,045 322,764 -32.48% 10201100-City Manager 462,101 486,467 556,130 522,643 525,492 0.55% 10201110-Central Admin 1,373,913 2,419,621 1,650,181 1,678,249 602,558 -64.10% 10201120-Community Promo 306,353 299,915 315,119 374,746 297,034 -20.74% 10201200-Finance 1,008,992 739,971 834,963 929,286 1,003,795 8.02% 10201210-Purchasing 95,405 137,094 155,118 157,891 172,017 8.95% 10201400-City Attorney 304,599 345,996 238,795 556,896 446,656 -19.80% 10201500-HR/Risk Management 621,102 818,410 857,708 813,367 910,602 11.95% 10202000-PD Operations 11,858,024 11,863,526 13,863,175 13,369,516 14,421,895 7.87% 10202020-PD - CCP 236,829 215,803 303,465 215,691 279,302 29.49% 10202030-Schools Policing 345,278 452,952 554,749 476,061 553,362 16.24% 10202040-PD Housing Authority 175,330 163,959 71,403 178,787 151,227 -15.41% 10202050-COPS Hiring Program Grant 253,221 - - - 0.00% - 10202060-Animal Control 108,196 248,611 306,457 352,985 328,514 -6.93% 10202500-Fire 4,370,318 5,289,619 4,065,880 4,417,234 4,821,536 9.15% 10203010-PW - Streets 1,744,056 1,795,253 2,021,850 2,739,950 3,179,347 16.04% 10203020-Graffiti Abatement 153,839 127,972 146,374 154,421 162,880 5.48% 10204100-Planning 740,868 989,332 950,845 1,106,891 1,743,499 57.51% 10204200-Building 903,323 1,018,941 1,109,177 1,087,943 1,535,708 41.16% 10204300-Engineering 2,089,256 2,243,432 2,547,243 3,022,487 3,298,005 9.12% 10204400-Code Enforcement 661,989 575,310 1,035,787 1,047,265 937,000 -10.53% 10206000-Parks Administration 373,167 237,714 337,372 356,824 617,108 72.94% 10206100-Parks 1,819,002 2,118,850 2,766,139 6,156,555 2,943,664 -52.19% 10206110-Landscape Mntc Dist Services 293,543 295,052 422,646 449,152 486,454 8.31% 10206120-Median Landscaping 134,580 139,650 127,835 145,427 150,730 3.65% 10206200-Recreation 138,586 225,398 347,458 486,364 269,237 -44.64% 10206218-Sr Citizen Community Service 134,432 46,075 182,092 217,967 211,503 -2.97% 10206220-Sports Programs 6,553 86,046 138,780 171,219 268,328 56.72% 10206230-Aquatics Programs 64,184 95,315 136,799 220,375 246,274 11.75% 10206240-Comm & Rec Centers 392,547 447,711 571,113 601,132 840,372 39.80% 10206270-Special Events 21,453 48,867 86,766 127,065 134,464 5.82% Total General Fund Expenses 31,730,142 34,468,755 37,184,028 42,791,663 42,652,780 2023-2024 Operating Budget | City of Madera 69
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General Fund Departments
• City Council
• City Clerk
• City Manager
• Finance
• Human Resources
• Police
• Fire
• Public Works
• Planning
• Building
• Engineering
• Parks
Department Summary
The City Council (Council) consists of seven members and is the governing body elected directly by the residents of Madera.
The Mayor is elected at large and there are six Council Districts.
The Mayor Pro Tem is selected on a rotating basis.
As the legislative branch of our local government, the Council makes final decisions on all significant City matters and sets citywide priorities and policies. The Council directs the City Manager to implement these priorities and policies.
The Council adopts ordinances and resolutions necessary for efficient governmental operations, approves the budget, and acts as a board of appeals. It also appoints members of the City's advisory boards, commissions, and committees.
The Mayor and Councilmembers are accountable to the
electorate and must balance the views of individuals and groups with the community’s needs. Councilmembers achieve success with public policy issues facing the region by leading and collaborating with residents, businesses, and regional partners on issues of mutual interest.
The Council is responsible for the scope, direction, and financing of City services; establishing policy based on information provided by staff, advisory boards and
commissions, and the public; and implementing policy through staff under the Council-Manager form of government. The terms of the Mayor and Councilmembers are four years, and the General Municipal Election is held in even-numbered years on the first Tuesday after the first Monday in November.
Department Summary
The City Council (Council) consists of seven members and is the governing body elected directly by the residents of Madera.
The Mayor is elected at large and there are six Council Districts.
The Mayor Pro Tem is selected on a rotating basis.
As the legislative branch of our local government, the Council makes final decisions on all significant City matters and sets citywide priorities and policies. The Council directs the City Manager to implement these priorities and policies.
The Council adopts ordinances and resolutions necessary for efficient governmental operations, approves the budget, and acts as a board of appeals. It also appoints members of the City's advisory boards, commissions, and committees.
The Mayor and Councilmembers are accountable to the
electorate and must balance the views of individuals and groups with the community’s needs. Councilmembers achieve success with public policy issues facing the region by leading and collaborating with residents, businesses, and regional partners on issues of mutual interest.
The Council is responsible for the scope, direction, and financing of City services; establishing policy based on information provided by staff, advisory boards and
commissions, and the public; and implementing policy through staff under the Council-Manager form of government. The terms of the Mayor and Councilmembers are four years, and the General Municipal Election is held in even-numbered years on the first Tuesday after the first Monday in November. 72 City of Madera | 2023-2024 Operating Budget
City Council
Santos Garcia
Mayor
Cece Gallegos
Councilmember District 1
Anita Evans
Councilmember District 4
Jose Rodriguez
Councilmember District 2
Elsa Mejia
Councilmember District 5
Steve Montes
Councilmember District 3
Artemio Villegas
Councilmember District 6
Responsibility
The mission of the Council is to adopt legislation and provide direction to the administration of the City and promote the community’s best interests locally and with other
governmental agencies.
The public elects the Council to serve as the governing body and policymakers of the City.
The City Clerk oversees the Council budget related to expenses associated with conducting Council meetings, other
miscellaneous expenses for participation in various
community events and functions, and travel and training for professional development as elected officials.
In addition to Council meetings, Councilmembers hold special local and regional committee assignments, frequently meet with residents, business owners, and City staff to discuss issues and projects, and regularly attend various community events.
The City Council hires the City Manager, City Clerk, and City Attorney, and appoints members of the City's advisory boards, commissions, and committees.
The City Manager oversees the hiring and management of the rest of the staff. It is the Council’s responsibility to enact policy and the City Manager’s job to implement the Council’s policies and approaches, many of which are expressed in the annual budget.
Objectives
While the objectives of the Council are many, the following reflects some key items:
Provide legislative policy directives for City programs and services
Support Community engagement and advocacy
Invest in well-planned infrastructure and growth
Approve programs for the City's physical, cultural, and socio-economic development
Encourage cooperation among community leaders, civic
organizations, and residents
Work to maintain high-quality City programs and services Actively participate in State and Federal legislative processes
Work closely with other local governments and the
League of California Cities to focus on issues that press local governments
Continue to concentrate on communication and
cooperative efforts with City residents
Department Fund Summary
The General Fund fully funds the Council and does not
anticipate generating revenue in FY 2023/24.
The proposed budget includes the following expenses:
$30,000 for the New Mayors and Council Members
Academy, the City Leaders Summit, and the Mayors and
Council Members Executive Forum. Should
Councilmembers elect not to attend, funds are reallocated to the General Fund.
$800 per Councilmember, for a total of $5,600 for
expenses related to travel, meetings, etc.
Department Staffing & Structure
The Council is elected by district sans the Mayor who is elected at large.
2023-2024 Operating Budget | City of Madera 73
(10201000) City Council
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4348 Interfund Chg AdminOH/ICR 27,592 27,592 27,592 27,592 27,592 0.00% 4659 Refunds and Reimbursements - - 364 - - 0.00%
Total Revenue $ 27,592 $ 27,592 $ 27,956 $ 27,592 $ 27,592 5005 Salaries / Part-time 40,000 39,500 42,000 42,000 42,000 0.00% 5303 Life Insurance Premiums 307 172 172 232 232 0.00%
5304 Workers Compensation Insurance 4,093 3,048 3,780 5,305 5,284 -0.40% 5305 Medicare Tax- Employer's Share 794 945 1,059 1,059 1,115 5.30% 5307 Deferred Comp/Part-Time 1,501 1,482 1,576 2,291 2,324 1.40% 5309 Unemployment Insurance 1,131 1,141 920 1,029 882 -14.30% 5310 Section 125 Benefit Allow. 64,383 56,304 64,500 67,291 63,491 -5.60% 6402 Telephone & Fax Charges 6,136 4,234 3,941 4,296 -100.00% - 6416 Office Supplies/Expendable 723 1,195 231 2,100 2,100 0.00% 6418 Postage / Other Mailing Charge - 4 - 50 50 0.00%
6419 Food/Meals 545 2,106 3,010 3,500 3,500 0.00%
6518 Other Supplies 529 694 889 1,000 9,500 850.00%
6530 Conference/Training/Ed 1,008 8,999 2,663 6,400 6,400 0.00% 6534 LCC Conference - 8,353 27,796 25,000 30,000 20.00% 6900 Interfund Chg Facility Maint. 10,504 10,315 10,315 10,315 9,372 -9.10% 6902 Interfund Chg Central Supply 433 595 688 - 688 0.00% 6903 Interfund Chg Cost Distrib 7,360 - 4,997 7,360 -100.00% - 8200 Transfer Out (0) - - - - 0.00%
Total Expense $ 139,446 $ 139,088 $ 168,538 $ 179,228 $ 176,938 Total Net Surplus/(Deficit) $ (111,855) $ (111,496) $ (140,581) $ (151,636) $ (149,346) 74 City of Madera | 2023-2024 Operating Budget
Department Summary
The City Clerk's office serves as a vital link between the city government and those it serves, providing access to public records, publishing Council agendas, preparing minutes, and serving as the City's election official.
We are committed to providing quality public service,
informing our residents, and ensuring transparency by
connecting them with the legislative process. The City Clerk acts as the compliance officer for federal, state, and local statutes, including the Political Reform Act, the Brown Act, and the Public Records Act. The department is responsible for maintaining Madera’s legislative history, and municipal code, coordinating, and administering all activities of Council meetings, and managing, and coordinating Council-appointed boards and commissions. The department serves as the filing officer for Fair Political Practices Commission Forms and is also the custodian of the City seal. The City Clerk is appointed by and reports to the City Council.
The statutes of the State of California prescribe the essential functions and duties of the City Clerk, and the Government Code provides specific responsibilities and procedures to follow. The City Clerk's office is a service department with the municipal government upon which the Council, all city
departments, and the public rely for information regarding the operations and legislative history of the City.
2023-2024 Operating Budget | City of Madera 75
City Clerk
Responsibility
The City Clerk's Office provides a wide range of public services, including:
Archiving official city records; preserving a complete and accurate record of Council meetings
Processing of public records requests
Supporting the Council, staff, and the public by
providing copies of agendas and associated reports
Coordinating Council meetings, agenda items,
packets, and minutes for regular and special meetings
Posting and publishing legal notices, scheduling
public hearings
Transcribing meeting minutes
Recording of ordinances and resolutions
Engaging in boards and commissions, elections, and
records management recruitments
Providing information pertaining to the Brown Act,
the Political Reform Act, and the Public Records Act
As the custodian of records, the City Clerk's office is responsible for the management of the City's official records, including:
Agendas
Meeting minutes
Resolutions
Ordinances
Agreements
The City Clerk also serves as the filing officer for the Fair Political Practices Commission for Statement of Economic Interest filings (Form 700) and as a liaison between the community and City Council regarding the City's business and community events.
The City Clerk is also responsible for maintaining the City's Municipal Code to date and the Boards and Commissions
Appointment List. The City Clerk also responds to requests for internal document production.
Key Accomplishments
Overview of accomplishments:
Prepared and published 19 Council agenda packets
Prepared and published 5 Special Council agenda
packets
Supported over 61 hours of Council meetings
Continue to offer online public records request
services through our website to increase citizen
access to records and streamline compliance and
department workflow. Coordinated over 180
responses to Public Records Act Requests
Adhered to statutory requirements related to open
meeting law and agenda preparation
Coordinated FPPC filings for 87200 filers and
designated positions
Goals & Performance Measures
Records management - develop a schedule for filing
backlog
Develop citywide records retention schedule
Be committed to maintaining a system of
transparency, public engagement, and collaboration,
thus ensuring the public's trust. Transparency in
government promotes accountability and provides
information for citizens about what their local
government is doing. Local government should be
easily accessible and contain the most desired and
valuable information to the community.
Stay current on updates to state laws that have the
potential to affect operations
Ensure Council and City Clerk website pages are
current
Track public record requests and respond per the
Public Records Act
Acknowledge and respond to requests within two
business days
76 City of Madera | 2023-2024 Operating Budget
Maintain 100 percent filled status of the City Boards and Commissions with the goal of filling unscheduled
vacancies within 60 days.
Department Staffing & Structure
The City Clerk reports directly to the Council and is supported by the Deputy City Clerk. The City Clerk's Office has two fulltime employees, and no changes are proposed from FY 2023/24.
2023-2024 Operating Budget | City of Madera 77
(10201010) City Clerk's Office
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4348 Interfund Chg AdminOH/ICR 54,842 54,842 54,842 54,842 54,842 0.00% 4659 Refunds and Reimbursements 105 61 221 - - 0.00%
Total Revenue $ 54,947 $ 54,903 $ 55,063 $ 54,842 $ 54,842 5000 Salaries / Full-Time 123,852 130,920 143,574 137,179 149,657 9.10% 5100 Salaries / Overtime 112 1,030 1,360 4,000 4,000 0.00% 5300 Public Employees Retirement Sy 15,452 15,612 16,524 15,944 20,428 28.10% 5302 Long Term Disability Insurance 425 430 446 433 433 0.00% 5303 Life Insurance Premiums 192 189 195 189 189 0.00%
5304 Workers Compensation Insurance 12,682 10,347 12,774 13,137 14,181 7.90% 5305 Medicare Tax- Employer's Share 1,822 1,974 2,070 2,049 2,192 7.00% 5306 Unfunded Accrued Liability 26,339 30,954 33,343 33,455 32,115 -4.00% 5308 Deferred Compensation/Full-tim 2,192 2,229 2,379 2,471 2,617 5.90% 5309 Unemployment Insurance 338 293 252 294 252 -14.30% 5310 Section 125 Benefit Allow. 37,212 35,080 41,358 40,291 42,834 6.30% 6402 Telephone & Fax Charges 1,674 2,016 2,192 2,040 -100.00% - 6411 Advertising/Bids and Notices 2,951 13,177 3,083 6,000 6,000 0.00% 6414 Professional Dues 70 - 455 600 800 33.30%
6416 Office Supplies/Expendable 1,643 4,028 1,921 3,000 3,800 26.70% 6418 Postage / Other Mailing Charge 278 324 358 300 400 33.30% 6440 Contracted Services 2,181 1,034 6,236 3,000 3,000 0.00% 6444 Contracted Services/ Legal - 50,000 - - - 0.00%
6530 Conference/Training/Ed 1,810 3,957 6,307 5,000 8,000 60.00% 6562 Retiree Insurance Premiums 6,718 11,093 9,778 10,176 11,757 15.50% 6563 Public Employee Bonding Premiu 100 40 160 100 -100.00% - 6704 Intergov'l Charges 127,670 24,672 624 165,000 -100.00% - 6900 Interfund Chg Facility Maint. 4,245 4,168 4,168 4,168 3,788 -9.10% 6902 Interfund Chg Central Supply 130 - 70 - 70 0.00%
6903 Interfund Chg Cost Distrib 14,871 - 10,097 14,871 -100.00% - 6918 Interfund Chg Comp Maint 10,022 10,202 11,322 11,322 11,085 -2.10% 6920 Interfund Chg Computer Replace 2,857 2,857 3,026 3,026 5,166 70.70% 8200 Transfer Out 0 - - - - 0.00%
Total Expense $ 397,836 $ 356,627 $ 314,070 $ 478,045 $ 322,764 Total Net Surplus/(Deficit) $ (342,890) $ (301,724) $ (259,008) $ (423,203) $ (267,922) 78 City of Madera | 2023-2024 Operating Budget
Department Summary
The City operates under a Council-Manager form of
government. The elected seven-member City Council appoints the City Manager to provide executive leadership and oversee the day-to-day business of the city government.
The City Manager’s Office implements the City Council’s vision and goals by aligning financial resources and administering City projects, programs, and services that support expressed City Council priorities. The City Manager makes policy
recommendations to the City Council and oversees all City departments except for the City Clerk and the City Attorney.
The City Manager’s Office also focuses on leadership, overall quality-of-life issues, fiscal accountability, internal and external communications, employee engagement, and
industrial expansion. The City Manager serves as a link between residents, regional governments, private and public agencies, City staff and Councilmembers while facilitating efficiency, innovation and change within the City.
The City Manager's Office provides leadership and professional management to the City government organization and works with the Council to develop and implement its policies to maintain and enhance Madera’s quality of life. The City Manager's Office adheres to guiding values that emphasize community, stewardship, and public service.
Responsibility
Provides the organizational support and leadership necessary to:
Implement City Council programs and policies to
meet current and future needs
Ensure city operations demonstrate transparency and
fiduciary responsibility to the public
Build a strong service culture
Maintain a healthy relationship with employees
Provide ongoing, informative communications to City
Council and City employees regarding key objectives,
challenges, and accomplishments
2023-2024 Operating Budget | City of Madera 79
City Manager
Provide clear and concise information to the
community
Provide the community with live and recorded access
to various public meetings, community forums, local
events, public service announcements, social media,
etc.
Foster a positive relationship with a variety of media outlets by releasing notable updates and information
promptly and accurately through press releases and
media advisories
Key Accomplishments
Continued to provide essential services to residents
such as emergency response, transportation, water
and sewer, maintenance of local streets and public
facilities, as well as the overall upkeep of City
infrastructure
Actively sought and advocated for
o Applying $23 million in American Rescue
Plan funding to mitigate excessive sewer and
water rate increases
o $500k COPS Grant for the recruitment of law
enforcement officers with the purpose of
increased policing and crime prevention.
o $101k in National Opioid Settlement funding
for opioid remediation projects
o $2 million for the construction of a new park
located at Olive and Knox Avenues.
o $823k Clean California Local Grant to restore
and beautify the Vernon McCullough River
Trail
Transitioned essential leadership and staff positions to ensure the execution of key City Council priorities
Recruited key directors to ensure streamlined
operations at the departmental level:
o Assistant Fire Chief with a background in
Incident Management, Haz-Mat and Rescue
Operations
o Director of Public Works with 18-years of
Public Works experience
o Finance Director with prior Controller
experience and extensive knowledge in City
finance
o Community Development Director with over
20 years of experience
o Chief Building Official, who is also certified as
a Fire Marshal
Successfully partnered with the Downtown Business
Association to continue implementation of the Crow
Abatement Program for the fourth year in a row
Managed the City’s state and federal legislative
program to advance City Council and city department
goals
Originated Council meeting informative recap
internal communication to keep employees informed
of items brought before Council and actions taken
Strived to support employees working remotely by
providing enhanced technology resources as part of
that effort
Served as the lead for the Fresno River clean-up and
ongoing maintenance efforts
Produced a balance budget for four consecutive fiscal years with the anticipation of a fifth year in 2023-24
fiscal year.
Madera Eats, featuring food vendors and local
businesses
Played an instrumental role in:
City staff worked collaboratively with multiple other committee members toward preparing a November
2022 ballot for an extension of the Measure T
program
Recruiting Administrative Hearing Officers for
Cannabis and other City-related appeals
80 City of Madera | 2023-2024 Operating Budget
Proactively utilizing City and contractor resources to mitigate the detrimental impacts of winter storms
Collaborating with Madera Irrigation District to
recharge over 400 acre-feet in joint recharge basins
within the City
Directing Clean and Safe Initiatives citywide such as:
o Removal of snipe signs
o Removal of shoes over powerlines
o Removal of abandoned pay phones
o Clean-up of shopping carts
o Purchase of sweeper for use at City Parks,
parking lots, trails, etc.
o Maintenance of identified City owned land
Growing our community by:
Bringing onboard a new Chief Building Official with a background in Construction Management, Electrical
Systems, and who is a certified Fire Marshall.
Facilitating a cannabis program and currently closing out the appeals process before beginning
Goals & Performance Measures
Continue to meet the City’s mission statement to
deliver quality public services with integrity, courage, compassion, and competence to the diverse
community
Continue to support the City Council, the priority
setting process, and regular, special, and committee
meetings
Grow the community engagement and transparency
efforts to foster authentic civic engagement with
residents, organizations, and businesses
Continue to provide leadership and professional
management to the city government organization
Provide timely, accurate, and results-oriented
financial and operational reports
Lead the City's management team to ensure the
provision of high-quality, cost-effective, and
customer-focused services
Advance Council priority projects while promoting
the high-performance organization initiatives
Assist in the negotiations with employee associations and labor unions for a Citywide salary increase at no
additional cost to constituents
Shape the organizational culture to ensure a high
performing workforce operating in a rewarding
environment, making the City an employer of choice
in the region
Research and implement best practices related to
government services and innovation
Continue to support the Council and departments
with Federal and State legislative priorities and goals Promote transparency by providing staff updates on
Council action and latest information affecting the
City
Department Fund Summary
The City Manager is responsible for four distinct budgets. They include:
City Manager’s Office
Central Administration
Legal Expenditures
Community Promotion
The following is a summary of each:
City Manager’s Office
The City Manager’s Office budget provides for three full-time personnel to carry out the primary functions of the
2023-2024 Operating Budget | City of Madera 81
department. These include the City Manager, an
Administrative Analyst, and the Communications Specialist.
Central Administration
The Central Administration budget is used to track services provided internally to the organization.
Community Promotion
The Community Promotion budget includes payments to
organizations outside of the city. For example, the City contributes towards the Local Agency Formation Commission, the Economic Development Commission, League of California Cities, crow abatement for downtown, recognition of
community events/people, etc.
Legal Expenditures
The Legal Expenditures budget includes payments to the
contract City Attorney and other legal counsels contracted by the City to handle litigation and advisory matters.
Department Staffing & Structure
The City Manager is one of three appointed positions. The City Manager reports directly to the City Council.
82 City of Madera | 2023-2024 Operating Budget
(10201100) City Manager
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4348 Interfund Chg AdminOH/ICR 129,268 129,268 129,268 129,268 129,268 0.00% Total Revenue $ 129,268 $ 129,268 $ 129,268 $ 129,268 $ 129,268 5000 Salaries / Full-Time 247,505 240,568 287,611 276,243 293,056 6.10% 5005 Salaries / Part-time - 7,030 - - - 0.00%
5105 Salaries / Leave Payout - 1,300 1,326 - - 0.00%
5300 Public Employees Retirement Sy 25,593 23,688 27,874 26,860 33,588 25.00% 5302 Long Term Disability Insurance 631 588 695 675 676 0.10% 5303 Life Insurance Premiums 174 134 166 191 191 0.00%
5304 Workers Compensation Insurance 25,320 19,267 25,640 25,238 26,370 4.50% 5305 Medicare Tax- Employer's Share 3,671 3,702 4,239 4,118 4,293 4.20% 5306 Unfunded Accrued Liability 37,680 39,299 47,359 42,658 49,557 16.20% 5307 Deferred Comp/Part-Time - 470 - - - 0.00%
5308 Deferred Compensation/Full-tim 4,586 4,019 5,675 6,148 6,615 7.60% 5309 Unemployment Insurance 466 572 340 398 342 -14.10% 5310 Section 125 Benefit Allow. 22,173 30,527 57,688 57,158 58,945 3.10% 6402 Telephone & Fax Charges 2,059 2,240 2,150 2,252 2,280 1.30% 6411 Advertising/Bids and Notices - 2,094 111 1,000 -100.00% - 6414 Professional Dues 1,199 1,229 968 2,770 2,368 -14.50% 6416 Office Supplies/Expendable 27 104 17 1,500 100 -93.30% 6418 Postage / Other Mailing Charge 28 15 - 50 -60.00% 20 6440 Contracted Services 37,137 78,036 38,039 14,665 -100.00% - 6530 Conference/Training/Ed 455 2,181 6,539 4,500 6,375 41.70% 6562 Retiree Insurance Premiums 3,612 3,286 78 - 5,130 0.00% 6563 Public Employee Bonding Premiu 1,313 3,500 1,458 - 3,500 0.00% 6564 Fidelity Bond Premium 2,188 - - - - 0.00%
6900 Interfund Chg Facility Maint. 9,197 9,197 9,197 9,197 8,356 -9.10% 6902 Interfund Chg Central Supply - - 152 - 152 0.00%
6903 Interfund Chg Cost Distrib 25,593 - 17,377 25,593 -100.00% - 6918 Interfund Chg Comp Maint 8,686 8,686 15,284 15,284 14,964 -2.10% 6920 Interfund Chg Computer Replace 2,810 2,810 4,085 4,085 6,975 70.70% 6924 Interfund Chg Motor Rental - 1,924 2,060 2,060 1,639 -20.40% 8200 Transfer Out 0 - - - - 0.00%
Total Expense $ 462,101 $ 486,467 $ 556,130 $ 522,643 $ 525,492 Total Net Surplus/(Deficit) $ (332,833) $ (357,199) $ (426,863) $ (393,375) $ (396,224) 2023-2024 Operating Budget | City of Madera 83
(10201110) Central Admin
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4137 New Projects - 165,200 - - - 0.00%
4348 Interfund Chg AdminOH/ICR 325,015 325,015 325,015 325,015 325,015 0.00% 4649 Admin Fees - 100 - - - 0.00%
4657 Miscellaneous Revenue - - 18,330 - - 0.00%
4659 Refunds and Reimbursements - - 8,000 - - 0.00%
4662 Reimbursement/RDA to City - - - - 8,240 0.00%
Total Revenue $ 325,015 $ 490,315 $ 351,345 $ 325,015 $ 333,255 5000 Salaries / Full-Time - 325,500 - - - 0.00%
5310 Section 125 Benefit Allow. - 616,161 - - - 0.00%
6401 Gas and Electric Utilities 45,114 16,336 18,197 75,000 45,000 -40.00% 6402 Telephone & Fax Charges 257 253 295 - 300 0.00%
6411 Advertising/Bids and Notices - 234 - - - 0.00%
6414 Professional Dues 20,862 21,216 33,011 21,610 23,737 9.80% 6416 Office Supplies/Expendable 557 836 (10,417) 1,500 1,550 3.30% 6425 Vehicle Fuel, Supplies & Maint - - 10 100 150 50.00% 6440 Contracted Services 54,222 44,961 216,628 136,172 54,068 -60.30% 6442 Audit Fees 59,110 71,345 48,686 100,250 63,890 -36.30% 6532 Maintenance/Other Supplies 6,225 4,248 9,485 4,000 4,703 17.60% 6560 Liability / Property Insurance 342,494 493,807 569,581 582,079 97,180 -83.30% 6610 Contingency - - - 50,000 -100.00% -
6704 Intergov'l Charges 139,459 121,903 57,004 - - 0.00% 6902 Interfund Chg Central Supply 320 123 163 - 163 0.00% 6926 Interfund Chg Risk Charges - - - - 179,869 0.00%
8200 Transfer Out 298,804 298,151 298,804 298,804 120,421 -59.70% 8210 Transfers Out/Debt Service 17,970 8,257 4,520 4,520 11,527 155.00% 8220 Transfers Out - Insurance Rese 388,518 396,288 404,214 404,214 -100.00% - Total Expense $ 1,373,913 $ 2,419,621 $ 1,650,181 $ 1,678,249 $ 602,558 Total Net Surplus/(Deficit) $ (1,048,898) $ (1,929,306) $ (1,298,836) $ (1,353,234) $ (269,303) 84 City of Madera | 2023-2024 Operating Budget
(10201120) Community Promotions
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4314 Donations/Transportation - 21 - - - 0.00%
Total Revenue $ - $ 21 $ - $ - $ -
6411 Advertising/Bids and Notices 2,173 1,600 - 2,000 1,850 -7.50% 6413 Promotional Items - 715 16,549 25,000 37,500 50.00% 6470 Funding to Outside Agencies 291,167 275,886 289,653 322,246 226,684 -29.70% 6518 Other Supplies 7,821 17,931 8,098 20,500 22,000 7.30% 6561 Miscellaneous Expenses 5,192 3,784 819 5,000 9,000 80.00% Total Expense $ 306,353 $ 299,915 $ 315,119 $ 374,746 $ 297,034 Total Net Surplus/(Deficit) $ (306,353) $ (299,894) $ (315,119) $ (374,746) $ (297,034) 2023-2024 Operating Budget | City of Madera 85
(10201400) City Attorney's Office
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4343 Interfund Chg Legal/ICR 3,646 4,256 4,207 4,256 4,422 3.90% 4659 Refunds and Reimbursements - 19 - - - 0.00%
Total Revenue $ 3,646 $ 4,275 $ 4,207 $ 4,256 $ 4,422
6402 Telephone & Fax Charges 1,614 1,634 1,590 1,416 1,500 5.90% 6440 Contracted Services 7 7 - - - 0.00%
6444 Contracted Services/ Legal 302,977 325,821 231,531 549,806 440,000 -20.00% 6900 Interfund Chg Facility Maint. - 5,674 5,674 5,674 5,156 -9.10% 6918 Interfund Chg Comp Maint - 10,202 - - - 0.00%
6920 Interfund Chg Computer Replace - 2,657 - - - 0.00% Total Expense $ 304,599 $ 345,996 $ 238,795 $ 556,896 $ 446,656 Total Net Surplus/(Deficit) $ (300,952) $ (341,721) $ (234,588) $ (552,640) $ (442,234) 86 City of Madera | 2023-2024 Operating Budget
Department Summary
As a steward of the City's assets and liabilities, the Finance Department sets and implements a strategic financial
management plan and provides information effectively and timely, ensuring the City makes sound financial decisions.
The Department takes immense pride in accomplishing this mission by maintaining individual and departmental
credibility, working together as a team, and consistently striving to exceed expectations.
As a full-service finance operation, the department is
responsible for accounting procedures and policies, accounts payable and receivable, budget preparation and
administration, annual independent audit preparation and financial statement review, debt issuance, and administration, revenue collection, including water, wastewater, solid waste, drainage, and street sweeping bills, payroll, business license taxes, parking citations, purchasing, and fleet management.
Finance also includes the Fleet and Grants Divisions within its organizational structure. A description of their FY 2022/23 accomplishments and their FY 2023/24 goals can be found in their chapters of this document.
Responsibility
The Finance Department provides the organizational support and leadership necessary to:
Deliver superior service to internal and external
customers in a fiscally responsible manner.
2023-2024 Operating Budget | City of Madera 87
Finance Department
l ,, I
Maximize the effective and efficient use of public
funds.
Ensure the financial integrity of the City by strictly complying with City policies and continuously
improving the City's financial accounting processes.
Monitor the financial activities of City departments to ensure strict compliance with the City's Purchasing
Policy.
Prepare and maintain balanced annual operating and
CIP budgets that meet the Government Finance
Officers Association (GFOA) program guidelines.
Anticipate potential budget impacts from changing
economic conditions, state budget impacts to
Madera, impacts from state and federal legislation to
the City, and recommend and implement measures to
mitigate those impacts.
Maintain a balanced operating budget for all
governmental funds.
Monitor all proprietary funds to ensure they remain
self-supporting, maintaining appropriate reserves,
and complying with all bond covenants.
Provide reliable, cost-effective fleet management.
Key Accomplishments
Overview of accomplishments in FY 2022/23:
Finance:
Completed the FY2021/22 Annual Financial Audit
Completed the review and issuance of the FY2021/22
Annual Comprehensive Financial Report (ACFR).
Completed the review and issuance of the FY2021/22
Single Audit report.
Provided various financial reports to the Council and City departments.
Provided ongoing staff training of the Munis system.
Presented, for Council approval, the results of the
Proposition 218 (Rate Study) for water, wastewater,
solid waste, and drainage. New water, wastewater,
and solid waste rates were approved in July 2022.
Purchasing:
Presented, for Council approval, a new Purchasing
Policy which defined dollar thresholds for purchases
that can be handled administratively and those that
need to go to Council for approval. It also authorized
the use of piggyback purchasing arrangements to
obtain supplies. This policy was approved in
November 2022
Managed 13 Requests for Proposals during the fiscal
year.
Conducted a public auction of surplus City assets in
November 2022, which netted the City $118.731.
Utility Billing:
Collected $31,294,867 of revenue for the City’s utility funds.
Successfully transitioned to new utility rates
approved by Council in July 2022.and applied the
following funding to the appropriate accounts:
Water: $371,626
Sewage: $308,566
Updated policy relating to establishing payment
arrangements to comply with California Water and
Wastewater Arrearage Payment Program guidelines.
Goals & Performance Measures
Finance:
Provide timely, accurate, and result-oriented financial and operational reports
Monitor City's General Fund budget every 90 days to
evaluate changes in revenue levels compared to
expenditure commitments.
Provide financial update reports to City Council, City staff, and the public in a timely manner.
Develop and implement a cannabis revenue program
to account for cannabis revenues received by the City.
88 City of Madera | 2023-2024 Operating Budget
Review opportunities for refunding City debt to
maximize debt service savings.
Identify ways to streamline purchasing/contracting
by creating template agreements for citywide use,
providing training, and reviewing the City's
purchasing policies to ensure that the City's
purchasing policies reflect contemporary practices.
Complete the FY2022/23 Annual Comprehensive
Financial Report (ACFR) timely and submit it to the
GFOA and CSMFO for recognition.
Invest City funds in various instruments allowed
under the City’s investment policy to maximize
interest earnings for use by City departments.
Will bring to Council a proposal for a rotating
payment schedule for the City’s utility customers.
Department Fund Summary
The Finance Department is responsible for the following areas:
Budget
Accounting
Utility Billing
Purchasing
Fleet (please refer to the Fleet section in the Internal Service Fund section of this document)
Grants (please refer to the Grants section in the
Special Revenue Funds Group of this document)
The following is a summary of each:
Budget
The budget includes preparing, developing, and publishing the Annual Adopted Budget and Quarterly Financial Reports. This may also include budget amendments throughout the year, including the carry-forward of approved budgets for unspent encumbrances and capital improvement projects (CIPs).
Accounting
The Finance Department is also responsible for developing, implementing, and maintaining adequate financial accounting systems and internal controls. The department provides
management control over the City's financial activity by ensuring the ability to present a fairly stated financial position of the City on a timely basis. The accounting staff is responsible for managing the revenue operations of the City and
monitoring the City's debt and investment portfolio. It is also responsible for the City's billed receivables, including the collection of citywide delinquent accounts.
The department is responsible for the timely calculation and payment of payroll, payments to vendors, PERS administration and reporting, and retiree health administration and payment.
Utility Billing
The Utility Billing Division is responsible for the billing and collection of utility services to city residents for water, wastewater, drainage, street sweeping, and refuse service.
Services include processing new services, transfers, payments, delinquency cutoffs, and meter readings. The City utilizes MidValley Disposal (MVD) for refuse collection, collects payments, and distributes funds to the private hauler.
Utility Billing salaries and benefits are paid by the water, wastewater, and refuse service enterprise funds per the following:
Water Fund: 50 percent
Wastewater Fund: 25 percent
Refuse Collection Fund: 25 percent
Purchasing
The Purchasing Division is responsible for acquiring needed goods and services as efficiently and inexpensively as possible while assuring fair and equal opportunity to all qualified vendors. Purchasing's primary function is to assist other City departments in their procurement efforts by securing
materials and services which meet the necessary standards.
Concurrently, Purchasing monitors the procurement process to ensure compliance with applicable laws and Council
policies. The Purchasing Division manages vendor relations, prepares Requests for Proposals and other procurement
efforts, and manages the City’s travel and credit card
procurement programs.
Budget Summary
The Fleet Division detail pages are in the Internal
Service Fund section.
2023-2024 Operating Budget | City of Madera 89
The Utility Billing Division detail pages are in the
corresponding Enterprise Fund section.
The Grants Division detail pages are the last section of the Special Revenue Funds Group.
Department Staffing & Structure
The Finance Department has 15 positions, not including Fleet and Grants. The Director of Financial Services reports to the City Manager and is responsible for the department. In
addition to the Director of Financial Services, the department’s staffing consists of the following:
Finance: 9 positions
Purchasing: 1 position
Utility Billing: 5 positions
90 City of Madera | 2023-2024 Operating Budget
(10201200) Finance
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4202 Application Fee 15,134 19,584 22,379 20,000 - -100.00% 4205 State SB1186 Fees/Bus Lic 335 1,426 892 190 - -100.00% 4208 Late Payment/Other Penalty 2,822 12,922 7,121 9,000 - -100.00% 4347 Interfund Chg LAZone/ICR - - - - 11,056 0.00%
4348 Interfund Chg AdminOH/ICR 459,520 461,044 466,411 461,044 450,404 -2.31% 4353 Interfund Chg Software 5,317 - - - - 0.00%
4355 Transfer-In 112,000 - 112,000 112,000 316,440 182.54% 4437 Mandated Cost Recovery 129 35,839 49,009 - - 0.00% 4649 Admin Fees - 16,026 - - - 0.00%
4650 Deposits Short/Over 1,598 (31) (105) - - 0.00%
4657 Miscellaneous Revenue 2,925 1,403 934 1,265 - -100.00% 4659 Refunds and Reimbursements - 122 - - - 0.00%
4682 Collection Recovery 118 - - - - 0.00%
Total Revenue $ 599,898 $ 548,336 $ 658,641 $ 603,499 $ 777,900 5000 Salaries / Full-Time 360,234 266,635 278,578 359,961 405,982 12.78% 5005 Salaries / Part-time 54,896 47,877 9,101 37,440 - -100.00% 5100 Salaries / Overtime 159 2,159 5,368 - 3,000 0.00%
5105 Salaries / Leave Payout 7,584 749 14,464 - - 0.00% 5200 Salaries / Auto & Expense Allo 626 140 - - - 0.00% 5300 Public Employees Retirement Sy 47,540 33,351 28,506 40,523 49,451 22.03% 5302 Long Term Disability Insurance 1,116 795 740 1,018 992 -2.55% 5303 Life Insurance Premiums 355 256 222 380 321 -15.53% 5304 Workers Compensation Insurance 43,260 24,611 27,099 35,895 39,225 9.28% 5305 Medicare Tax- Employer's Share 6,356 4,813 4,591 5,861 6,009 2.53% 5306 Unfunded Accrued Liability 66,652 59,040 51,255 63,151 63,247 0.15% 5307 Deferred Comp/Part-Time - - 134 - - 0.00%
5308 Deferred Compensation/Full-tim 10,631 8,760 8,311 10,608 11,542 8.80% 5309 Unemployment Insurance 1,270 766 832 898 685 -23.72% 5310 Section 125 Benefit Allow. 61,604 46,308 59,213 63,194 108,364 71.48% 6402 Telephone & Fax Charges 6,138 5,661 6,953 5,668 5,668 0.00% 6405 Copier Lease/Paper Charges - - - 3,000 3,000 0.00% 6410 Advertising/Job Announcements 1,514 9,877 - - 3,500 0.00% 6414 Professional Dues 845 745 430 1,625 800 -50.77%
6415 Publications/Subscriptions 645 695 905 695 695 0.00% 6416 Office Supplies/Expendable 4,080 3,379 3,501 4,000 4,000 0.00% 6417 Software Costs - 375 - 375 5,375 1333.33%
6418 Postage / Other Mailing Charge 7,663 8,239 7,857 7,000 10,000 42.86% 6440 Contracted Services 100,857 151,972 196,946 155,518 206,400 32.72% 6441 Contracted Services/ Citations 1,983 3,634 2,889 4,800 4,800 0.00% 6450 Bad Debt Expense (26,397) (3,302) - - - 0.00%
6530 Conference/Training/Ed 2,510 3,018 6,684 14,250 10,000 -29.82% 6561 Miscellaneous Expenses 227 1,858 25,585 200 200 0.00% 6563 Public Employee Bonding Premiu 8,830 5,328 5,328 8,830 - -100.00% 6900 Interfund Chg Facility Maint. 21,455 21,069 21,069 21,069 19,143 -9.14% 6903 Interfund Chg Cost Distrib 46,493 - 31,567 46,493 - -100.00% 6918 Interfund Chg Comp Maint 24,054 24,487 28,304 28,304 27,712 -2.09% 6920 Interfund Chg Computer Replace 5,777 5,777 7,565 7,565 12,916 70.73% 6924 Interfund Chg Motor Rental - 901 965 965 768 -20.42% 7000 Vehicles and Equipment 49,888 - - - - 0.00%
8000 Interest Expense 1,205 - - - - 0.00%
8002 Lease Payment 88,944 - - - - 0.00%
8200 Transfer Out (0) - - - - 0.00%
Total Expense $ 1,008,992 $ 739,971 $ 834,963 $ 929,286 $ 1,003,795 Total Net Surplus/(Deficit) $ (409,094) $ (191,635) $ (176,321) $ (325,787) $ (225,895) 2023-2024 Operating Budget | City of Madera 91
(10201210) Purchasing
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4348 Interfund Chg AdminOH/ICR 92,474 92,474 92,474 92,474 92,474 0.00% Total Revenue $ 92,474 $ 92,474 $ 92,474 $ 92,474 $ 92,474 5000 Salaries / Full-Time 11,764 52,801 60,922 58,864 10.07% 64,789 5105 Salaries / Leave Payout - - 1,091 - 0.00% -
5300 Public Employees Retirement Sy 1,800 7,560 8,590 8,292 31.32% 10,889 5302 Long Term Disability Insurance 36 166 179 174 0.00% 174 5303 Life Insurance Premiums 17 69 74 72 0.00% 72
5304 Workers Compensation Insurance 1,203 3,967 5,446 5,554 9.27% 6,069 5305 Medicare Tax- Employer's Share 177 772 902 878 6.83% 938 5306 Unfunded Accrued Liability 3,498 17,857 19,860 18,621 19,844 6.57% 5308 Deferred Compensation/Full-tim 494 2,155 2,496 2,685 11.28% 2,988 5309 Unemployment Insurance - 147 126 147 -14.29% 126
5310 Section 125 Benefit Allow. 3,192 15,287 21,052 20,178 21,463 6.37% 6402 Telephone & Fax Charges 888 818 758 828 0.00% 828
6411 Advertising/Bids and Notices 1,261 849 - - 0.00% - 6414 Professional Dues - - 140 1,210 -17.36% 1,000
6415 Publications/Subscriptions - - 203 500 -40.00% 300 6416 Office Supplies/Expendable 261 335 171 800 -37.50% 500 6417 Software Costs - - - - 0.00% 6,000
6418 Postage / Other Mailing Charge - - 134 - 0.00% 150 6440 Contracted Services 39,393 6,302 303 6,000 -58.33% 2,500 6451 Bank Service Charges 1,521 - - - 0.00% -
6530 Conference/Training/Ed 764 505 3,296 3,500 14.29% 4,000 6900 Interfund Chg Facility Maint. 13,926 13,675 13,675 13,675 -9.13% 12,426 6902 Interfund Chg Central Supply 1,026 151 11 - 0.00% 11 6903 Interfund Chg Cost Distrib 695 - 472 695 -100.00% - 6918 Interfund Chg Comp Maint 10,022 10,202 11,322 11,322 -2.09% 11,085 6920 Interfund Chg Computer Replace 2,657 2,657 3,026 3,026 70.72% 5,166 6924 Interfund Chg Motor Rental 812 820 870 870 -19.61% 699 8200 Transfer Out (0) - - - 0.00% -
Total Expense $ 95,405 $ 137,094 $ 155,118 $ 157,891 $ 172,017 Total Net Surplus/(Deficit) $ (2,931) $ (44,620) $ (62,644) $ (65,417) $ (79,543) 92 City of Madera | 2023-2024 Operating Budget
(17000000) Payroll Clearing
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4659 Refunds and Reimbursements - 1 - - 0.00% -
Total Revenue $ - $ 1 $ - $ - $ -
5000 Salaries / Full-Time (202) 6,745 - - 0.00% -
5100 Salaries / Overtime (3) 697 - - 0.00% -
5300 Public Employees Retirement Sy (30) 991 - - 0.00% - 5302 Long Term Disability Insurance (1) 23 - - 0.00% -
5303 Life Insurance Premiums (1) 24 - - 0.00% -
5304 Workers Compensation Insurance (21) 664 - - 0.00% - 5305 Medicare Tax- Employer's Share (3) 132 - - 0.00% - 5306 Unfunded Accrued Liability - 2,254 - - 0.00% -
5308 Deferred Compensation/Full-tim (8) 283 - - 0.00% - 5310 Section 125 Benefit Allow. (24) 788 - - 0.00% -
6402 Telephone & Fax Charges - 69 75 - 0.00% -
6440 Contracted Services 18,498 - - - 0.00% -
Total Expense $ (293) $ 31,167 $ 75 $ - $ -
Total Net Surplus/(Deficit) $ (31,166) 293 $ $ (75) $ - $ - 2023-2024 Operating Budget | City of Madera 93
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Department Summary
The Human Resources Department provides services to both internal and external customers of the City. Acting as the City's first point of contact for many community members, the
department strives to put customers in contact with the appropriate person or service the first time. The department's responsibilities serve to support the creation of a highperformance work culture that can carry out the vision for the organization as defined by the City Council and the City Manager.
The Department manages personnel, employee relations, and risk management programs. These activities include
recruitment, employee benefits, personnel records, labor contract negotiations, classification and compensation, training, insurance/self-insurance, and safety/loss control.
The Human Resources Department administers two separate budgets: Human Resources (General Fund 1020) and Risk
Management (Insurance Reserve Fund 1090)
Responsibility
The Human Resources Department focuses on:
Attracting, recruiting, retaining, and developing
qualified individuals committed to serving the City.
Onboarding new employees to ensure a complete
understanding of all City services and their
contribution to our community.
2023-2024 Operating Budget | City of Madera 95
Human Resources
Administering employee benefits
Workforce planning
Providing comprehensive risk management programs
to ensure a safe workplace
Ensuring well-rounded employee benefit offerings to
aid in employee satisfaction and retention
Ensuring all City departments and individual
employees are supported relatively with the utmost
confidentiality
Providing training opportunities to improve
supervisory skills, employee interactions, and
workplace safety
Maintaining open lines of communication throughout
all levels of the organization
Offering support and assistance in administering
benefit programs to help employees navigate work
and life changes
Managing risk exposure to the City through the
participation in self-insurance programs and the
purchase of fully insured products as appropriate, as
well as facilitating appropriate risk transfer activities Ensuring policies and workplace standards are
applied fairly and consistently across all City
departments
Maintaining positive working relationships with
representatives of the City's recognized bargaining
units
Supporting our workforce as we navigate the postCOVID economic and workplace recovery and effects on where and how we work, as well as work/life
balance
Key Accomplishments
Overview of accomplishments in FY 2022/23; data points
provided are as of mid-May 2023:
Promulgated 54 Civil Service employment lists.
Onboarded 72 new hires and facilitated 47 existing
employee transfers, promotions, and assignment
changes.
Processed and provided ongoing administrative
management for 30 tort claims.
Processed and provided ongoing case management
for 44 new reports of employee on-the-job injuries.
In compliance with state mandates, reported,
investigated, and provided oversight for investigation
and reporting of 59 actual and potential COVID-19
workplace exposures.
Processed and sought recovery for 105 property
damage/loss events by filing insurance claims, direct
billing to the at-fault party, or seeking restitution
when the matter is criminal in nature, collecting
$123,311 in actual recovered funds during the fiscal
year.
Continued Wellness Challenges to encourage
employees to focus on initiatives such as Rethink Your
Drink (hydration), Chill Out Challenge (meditation),
Drop 5 Challenge (focus on healthy eating and
activity), Walk this Way (step challenge), and Healthy
Heart (focus on heart health). All employees who
completed the challenges were eligible for prize
drawings. Prizes included bikes, smartwatches, grills,
and similar items to support health activities and
healthy eating.
Administered a Cities for Workforce Health grant
through the League of California Cities. Funds were
used for wellness services at our 2023 Health &
Benefits Fair and to purchase healthy snacks and
fresh fruit through a Kaiser Permanente partnership
with The Fruit Guys that were distributed to all City
employees.
Hosted an in-person Employee Health & Benefits Fair,
providing employees information on their
comprehensive benefits package and access to
benefit providers. The health fair also provided
employees the opportunity to participate in wellness
screenings, flu and COVID vaccines, and a blood drive.
Hosted two employee Onboarding Day events. The
first event in September 2022 was a catch-up inperson onboarding that included invitations to anyone hired during COVID when the event was
virtual and included a total of 32 employees. The
spring event included 13 new employees. For both
events, new employees toured various departments
and facilities owned by the City, received information
on services provided by all of the various City
96 City of Madera | 2023-2024 Operating Budget
departments, and were shuttled around town using
Madera Metro buses. The event also included lunch
and afternoon refreshment opportunities to network
with more-tenured colleagues from the City.
Completed the Request for Proposal process for
medical services, including pre-employment physicals
for both safety and non-safety positions, Department
of Transportation commercial driver exams and
random drug testing, and occupational medicine.
Awarded agreements to two service providers to
facilitate timely and quality medical services for new
hires and existing employees.
Issued and completed the Request for Proposal
process to utilize a professional recruiting firm in the hiring of the Director of Financial Services and Public Works Operations Director.
Implemented additional Cost of Living Adjustments
for employees and salary range adjustments to offset
inflation and California minimum wage adjustments.
Continued work with consultant Sally Swanson
Architects on an update to the City's ADA Self
Evaluation and Transition Plan In collaboration with
the City's ADA Advisory Council. The consultant is
working towards a final draft of the documents
currently.
Designated as lead for pursuing disaster recovery
funds from the California Office of Emergency
Services (CalOES) and the Federal Emergency
Management Agency (FEMA) for damages incurred
during the January 2023 winter storms. Completed
Initial Damage Estimates and are working on project
development with the designated FEMA Project
Development Manager. Projects include the initial
storm response and debris removal, the emergency
repair of the Avenue 13/Granada Drive sewer trunk
collapse, several storm drainage collapse locations,
and damages to the equipment at the Wastewater
Treatment Plant because of debris in the line.
Assumed lead for the City’s COVID-19 relief claim with CalOES and FEMA. Recovery options are being
evaluated to determine if the City remains eligible for the submittal of claim information.
Committed to participation in updating the Madera
County Multi-Jurisdictional Local Hazard Mitigation
Plan.
Continued participation in the Madera County
Department of Public Health Emergency
Preparedness Subcommittee.
Participated in the Veteran & Military Family
Appreciation Day to provide employment
opportunity information to our local community.
The Human Resources Department budget also
included funds for use by the ADA Advisory Council to
support and further ADA access and education. In the
current year, these funds were used to:
Purchased and distributed 6-foot-tall orange
safety flags for use by citizens who traverse our
City with the aid of mobility devices such as
motorized scooters.
Partnered with the Police Department on an
educational campaign to promote "Save the
Space," a campaign to raise awareness about the
appropriate use of accessible parking spaces and
placards and a separate campaign for pedestrian
awareness.
Participated in the annual Old Timer’s Day Parade
Goals & Performance Measures
Continue to support our internal and external
customers with positive interactions, providing the
correct information and resources at the first
interaction.
Conduct two (2) in-person Employee Onboarding Day
events, one in the fall and one in the spring.
Conduct an in-person Health & Benefits Fair in
October during Open Enrollment.
Continue to work on implementing Personnel Actions
within the Enterprise ERP system, moving the City
away from paper Change of Status forms for
employee payroll changes.
Following implementation of Personnel Actions,
begin the build-out of Recruiting within Enterprise
ERP to allow for online application submittals.
Explore utilizing Tyler Content Manager for electronic document storage and opportunities to move away
from paper files.
2023-2024 Operating Budget | City of Madera 97
Facilitate opportunities to educate employees on
their available benefits and choices through on-site
visits with benefit representatives.
Department Fund Summary
Human Resources
The Human Resources Department budget captures the
operating expenses for the personnel and risk management functions. This includes salaries and benefits for the four departmental staff, as well as operational expenses.
There are no proposed staffing changes to the department’s organizational chart.
The proposed budget includes funds to continue with two -inperson Employee Onboarding Day events. We feel it is highly beneficial for all new employees to have the opportunity to participate in the in-person Onboarding event to gain a wellrounded understanding of the City’s full-service delivery plan.
Staff plans to offer one Onboarding event in the fall and one in the spring.
Additionally, the proposed budget includes funds to continue the in-person Health & Benefits Fair. It is highly beneficial to have the in-person Health & Benefits Fair so employees can speak with providers directly about their various employmentrelated benefits. With assistance from Information Services, a mobile computer lab is also provided to ensure employees have an opportunity to request assistance with the online enrollment platform.
In FY 2022/23, all advertising for full-time positions was moved into the Human Resources budget. Previously, there was not a specific line item consolidating these charges and advertising costs beyond the local newspaper were charged to
departments and paid for with salary savings. This
methodology made it difficult to track expenses. The adopted FY 2022/23 Human Resources budget included all preemployment costs and advertising for all full-time recruitments of the City, with the Police Department
maintaining a budget specifically for their sworn recruitments.
As this change was implemented during the fiscal year, staff found it beneficial for Human Resources to also administer advertising and recruitment announcements for part-time positions. The proposed budget includes a requested line-item increase for advertising to recognize what we now know to be actual costs inclusive of both full and part-time recruitments.
While the Human Resources Department is considered a
General Fund Department, it is funded by Administrative Overhead Charges, spreading the costs across all City Funds.
In preparation of the budget, staff reviewed the operational expenses for the department, analyzing a three-year historical trend comparison and considered known pricing and known expenditures that will be required in FY 2023/24.
Risk Management
The risk management budget in the Insurance Reserve Fund captures retrospective adjustments from the City's pooled insurance program, the Central San Joaquin Valley Risk
Management Authority (CSJVRMA). Every year is different; some years the City owes, and some years it receives refunds, depending on the claims experience for the program year being adjusted. The proposed budget includes the actuarial estimates for the coming year’s adjustments, which are
projected to be refunds in both the liability and workers’ compensation programs.
There is an operating budget within the fund used to pay for contracted legal services not provided by the City Attorney, primarily related to employment law items. A separate firm typically handles these items because the City Attorney represents the City Council, the appeal body for employment matters. Utilizing the same attorney to advise staff on employment matters which will advise the Council on appeal matters can give the appearance of a biased system. There is also a budget line item for citywide harassment and/or safety training.
The fund itself maintains a balance designated for claims payment should the City have any claims or lawsuits not covered by our insurance. The fund balance is separate from the operating budget.
Department Staffing & Structure
The Human Resources Department is staffed with four
positions. The Director of Human Resources reports to the City Manager and has overall responsibility for the department.
The department is also staffed with one Administrative Analyst and two Human Resources Technicians.
98 City of Madera | 2023-2024 Operating Budget
(10201500) HR/Risk Management
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4348 Interfund Chg AdminOH/ICR 403,792 403,792 403,792 403,792 403,792 0.00% 4659 Refunds and Reimbursements 15 1,128 - - - 0.00%
Total Revenue $ 403,807 $ 404,920 $ 403,792 $ 403,792 $ 403,792 5000 Salaries / Full-Time 300,461 303,508 346,034 331,634 348,944 5.20% 5005 Salaries / Part-time - - 221 - - 0.00%
5105 Salaries / Leave Payout - 11,515 15,155 - - 0.00%
5200 Salaries / Auto & Expense Allo 895 893 952 900 900 0.00% 5300 Public Employees Retirement Sy 30,996 30,504 33,573 32,011 40,945 27.90% 5302 Long Term Disability Insurance 824 812 879 864 917 6.10% 5303 Life Insurance Premiums 284 251 315 333 326 -2.10% 5304 Workers Compensation Insurance 30,737 24,116 32,122 30,951 32,112 3.80% 5305 Medicare Tax- Employer's Share 4,462 4,663 5,174 4,757 4,986 4.80% 5306 Unfunded Accrued Liability 46,341 52,740 57,416 57,037 55,465 -2.80% 5307 Deferred Comp/Part-Time - - 8 - - 0.00%
5308 Deferred Compensation/Full-tim 6,454 6,355 7,161 7,666 8,195 6.90% 5309 Unemployment Insurance 661 423 509 588 504 -14.30% 5310 Section 125 Benefit Allow. 67,495 72,405 94,490 98,858 93,431 -5.50% 6402 Telephone & Fax Charges 3,277 3,219 3,456 3,228 3,300 2.20% 6405 Copier Lease/Paper Charges - 1,387 1,790 1,600 2,100 31.30% 6409 Community Outreach - - 250 1,000 1,000 0.00%
6410 Advertising/Job Announcements 1,087 5,049 62,466 52,733 66,845 26.80% 6411 Advertising/Bids and Notices - - - 500 100 -80.00% 6413 Promotional Items 5,018 1,517 15,649 15,000 20,000 33.30% 6414 Professional Dues 520 520 530 530 680 28.30%
6416 Office Supplies/Expendable 2,251 1,209 799 2,400 2,000 -16.70% 6418 Postage / Other Mailing Charge 17 561 820 500 1,000 100.00% 6440 Contracted Services 51,591 243,452 99,892 76,619 160,745 109.80% 6460 Pre-Employment Costs 4,145 18,843 11,838 18,000 18,000 0.00% 6462 Employment Recruitment Costs - 50 640 450 800 77.80% 6530 Conference/Training/Ed 797 3,823 8,209 7,000 10,000 42.90% 6900 Interfund Chg Facility Maint. 3,890 3,820 3,820 3,820 3,470 -9.20% 6902 Interfund Chg Central Supply - 76 152 75 75 0.00%
6903 Interfund Chg Cost Distrib 34,036 - 23,109 34,036 -100.00% - 6918 Interfund Chg Comp Maint 20,045 20,406 22,643 22,643 22,169 -2.10% 6920 Interfund Chg Computer Replace 4,815 4,815 6,052 6,052 10,333 70.70% 6924 Interfund Chg Motor Rental - 1,479 1,583 1,583 1,260 -20.40% 8200 Transfer Out (0) - - - - 0.00%
Total Expense $ 621,102 $ 818,410 $ 857,708 $ 813,367 $ 910,602 Total Net Surplus/(Deficit) $ (217,295) $ (413,490) $ (453,916) $ (409,575) $ (506,810) 2023-2024 Operating Budget | City of Madera 99
(10901510) Insurance/Risk Management
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED 4340 Interfund Chg Risk/ICR - - - - 250,000 0.00%
4355 Transfer-In 540,002 550,800 561,817 561,818 -100.00% - 4657 Miscellaneous Revenue 26,400 10 332 - - 0.00%
4659 Refunds and Reimbursements - 11,835 1,525 - - 0.00% 4675 Retrospective Adjust Refund 66,836 273,035 300,404 100,000 135,000 35.00% Total Revenue $ 633,238 $ 835,680 $ 864,078 $ 661,818 $ 385,000 5301 Health Insurance Benefits (17,481) (10,054) - - - 0.00% 6413 Promotional Items 6,994 3,818 5,634 10,000 12,000 20.00% 6417 Software Costs - - - - 2,640 0.00%
6440 Contracted Services 225,296 241,990 12,993 17,640 300 -98.30% 6444 Contracted Services/ Legal 28,400 39,553 29,717 70,000 70,000 0.00% 6530 Conference/Training/Ed - 10 6,763 5,000 5,000 0.00% 6562 Retiree Insurance Premiums - 157 - - - 0.00%
6567 Retrospective Adjust. Cost 13,040 23,077 123,875 135,000 75,000 -44.40% Total Expense $ 256,250 $ 298,551 $ 178,982 $ 237,640 $ 164,940 Total Net Surplus/(Deficit) $ 376,988 $ 537,129 $ 685,096 $ 424,178 $ 220,060 100 City of Madera | 2023-2024 Operating Budget
Department Summary
The mission of the Police Department (MPD) is to be devoted to family and community through superior service and
partnerships. We will reduce crime while treating people with dignity and respect.
At the MDP, Police Chief Dino Lawson leads and directs a dedicated, diverse workforce of sworn peace officers and nonsworn professional employees ready to provide superior service delivery through the three divisions and functions of the organization.
The Department consists of the following divisions:
▪ Administration Division: Community Outreach,
including Animal Control, Dispatch, Records, and
Property and Evidence.
▪ Operations Division: The largest division of the
department, comprised of patrol personnel, school
resource officers, and traffic enforcement officers.
▪ Investigations Division: Detective Unit, Special
Investigations Unit, MADNET, and Code Enforcement.
2023-2024 Operating Budget | City of Madera 101
Police Department
Responsibility
MPD is tasked with:
▪ Safeguarding lives and property.
▪ Protecting the innocent against deception, the weak
against oppression or intimidation and the peaceful
against violence or disorder.
▪ Identifying and apprehending criminal offenders.
▪ Reducing the opportunities for the commission of crimes through preventive patrol and deterrence measures.
▪ Improving the safety of the motoring public through the enforcement of traffic laws.
▪ Forming partnerships with community members and
stakeholders to address public safety and concern
matters.
▪ Ensuring that the City is safe and attractive via the efforts of Code Enforcement.
▪ Maintaining public safety and the well-being of animals through educating and enforcing city, state and federal animal laws.
Key Accomplishments
▪ Measure K has allowed MPD to expand technology
infrastructure to be more efficient and better serve our community. This includes an ever-expanding citywide
camera system.
▪ Code Enforcement, along with other staff and the Madera Irrigation District, has achieved remarkable levels of
nuisance mitigation along the Fresno River and parallel McCullough River Trail. Efforts include trash removal,
citation issuance, fire prevention and an educational
component to prevent future trash accumulation.
▪ Improved our service delivery to the public through a new professional staff position titled Police Auxiliary Services Supervisor. This supervisor oversees 5 Records Clerks and 2 Property and Evidence officers. This was a goal set by the department last year that has been met.
▪ Purchased 48 new body-worn cameras to ensure every
police officer and code enforcement officer are equipped with one , allowing for increased public trust and
transparency, quickly resolving citizen complaints, and protecting the City against frivolous complaints.
▪ MDP was awarded the COPS FY 2022/23 Hiring Grant that allotted $500,000 to the City. This funding will help to hire four police officers that will focus on strengthening local partnerships with agencies such as Madera County
Behavioral Health.
▪ Assembly Bill 178 funded the Officer Wellness and Mental Health Grant Program. MPD was awarded $40,720 to
invest in officer health and wellness.
▪ The Police Department was awarded $604,887 from the
BSCC Proposition 64 Public Health and Safety Grant which provides funding over five years for hiring one full-time police officer. The officer will focus on outreach projects that involve crime prevention and marijuana education.
▪ The MPD social media following has grown to over 55,000 followers allowing for the quick dissemination of
information and the ability to work collaboratively with the public to solve crimes that may have gone unsolved in the past. For example, the MPD initiated a weekly feature titled, "#WhoisThisWednesday" where a surveillance
video of crimes is posted that allows the public to help identify the suspects. This program has a success rate of over 60 percent.
▪ The department revived our popular Citizen’s Academy
after a three-year hiatus due to the COVID-19 pandemic.
Class 14 wrapped up in May with a graduating class of 18. ▪ MPD hosted the annual “Egg-stra Special Event” to gather community members for an afternoon of games, food,
and fun. Community members had the opportunity to
participate in an egg hunt, shop from local vendors, and build relationships with our officers. This has become one of the largest events hosted by MPD with an estimated
attendance of 5,000.
▪ The communications center received and processed
153,126 emergency and non-emergency calls for service.
▪ Department personnel handled 53,326 events in the
calendar year 2022. An event includes service calls and officer-initiated activities. In 2022, responded to 1,500 welfare checks, 1,604 burglar alarms, and 3,563 requests for assistance. Responded to 1,712 stray animal calls and investigated 71 dog bites.
▪ Code Enforcement responded to 5,027 calls for
service. These calls resulted in the generation of 2,253 102 City of Madera | 2023-2024 Operating Budget
reports, resulting in 1,154 notices of violation and 195 citations for non-compliance. Staff also towed 131
vehicles from the streets of the City that were abandoned or had registrations that were significantly expired (there were exceptions made per Governor Newsom’s orders at
the onset of the COVID-19 Pandemic).
▪ The Investigations Unit handled 1,062 cases in 2022 and closed 96 percent of the cases in the calendar year.
▪ Officers arrested 456 persons for driving under the
influence in 2022.
▪ The Department completed its goal of launching our
Principled Policing program. All employees have been
educated about implicit bias and procedural justice.
“Principled Policing” can be found on each patrol vehicle, and the key values are incorporated in our newly drafted mission statement.
▪ MPD has provided unprecedented support to our
vulnerable homeless community near the Fresno River.
Individuals have been provided services to improve their health, safety, and quality of life. For example, we have successfully reunited several individuals with their
families.
Goals & Performance Measures
▪ Pursue technology that allows the Department to be more efficient and effective at deterring and solving crime. This encompasses expanding City’s surveillance system, which has proven critical in combatting crime.
▪ Continued growth of our social media presence allows the public to take an active role in crime fighting and gives them a voice in how they want Madera to be policed.
▪ Implement the Crisis Intervention Team to better utilize non-enforcement solutions to problems within our
community. This involves two officers dedicated to
promoting community wellness by embracing and
applying Community Policing philosophies and strategies.
The team would collaborate with Madera Behavioral
Health to support beneficial outcomes for persons with
mental health illnesses.
▪ As our community continues to recover from the COVID19 pandemic, the Police Department will begin to revive pre-pandemic programming and events. These include
Citizens’ Academy and Mad-Kids Camp.
▪ Improve and update the Police Department headquarters.
This includes the expansion of the parking lot on the north side of the building to include pavement, security fencing, landscape, and lights. Paint the interior of the building and add new desks and seating in the report writing,
briefing, and conference rooms.
Department Fund Summary
The Police Department operates under the following budgets and funding sources:
▪ PD Operations
▪ Measure K- Police
▪ Community Corrections Partnership
▪ School Policing
▪ PD Housing Authority
▪ Supplemental Law Enforcement Services Funds (SLESF)
▪ Justice Assistance Grant (JAG)
▪ Tobacco Law Enforcement Grant
▪ COPS Hiring Grant
▪ Animal Control
▪ Code Enforcement
▪ Selective Traffic Enforcement Program (STEP)
▪ BSCC Cannabis Grant
The following is a summary of each:
PD Operations
The PD Operations budget provides for 55.5 full-time sworn police officers and 23 professional personnel to carry out the department’s primary functions. This budget also makes up the bulk of the PD’s maintenance and operations costs.
Measure K- Police
The Measure K Police budget provides 11 full-time sworn police officers and three professional personnel. This budget 2023-2024 Operating Budget | City of Madera 103
also has funding to improve police technology and equipment and plans for the growth of the police department.
Community Corrections Partnership
The Community Corrections Partnership budget funds the cost of our Special Investigations Police Sergeant. The funding source comes from the passage of AB109 in 2011 that
effectively shifted the responsibility for supervising specified offenders from the state to the counties. The City will be reimbursed up to $185,128 in FY 2023/24.
School Policing
The School Policing budget provides for three full-time sworn police officers whose sole focus is the policing of MUSD campuses. MUSD reimburses the City.
Housing Authority
The PD Housing Authority budget provides for half of a fulltime sworn police officer whose sole focus is issues arising from properties under the jurisdiction of the Housing
Authority. The Housing Authority reimburses the City
approximately $97,000 per year. This is the last year of the three-year contract.
Supplemental Law Enforcement Services Funds (SLESF)
These funds are a grant from the State of California for “frontline law enforcement services.” SLESF can be used for salaries, services, supplies, equipment, and administrative overhead.
MPD receives $100,000 annually.
Justice Assistance Grant (JAG)
JAG is federal criminal justice funding to state and local jurisdictions that can be used to support a broad range of state and local government projects, including those designed to prevent and control crime. This year the MPD will have
$27,829 of these funds available.
Tobacco Law Enforcement Grant
The California Healthcare, Research and Prevention Tax Act of 2016 (Proposition 56) increased taxes on cigarettes and other tobacco products by $2.00 starting in April 2017. These funds support local agencies to enforce tobacco-related statutes and ordinances, including efforts to reduce the illegal sale of tobacco products to minors. This year represents the final year of the three-year grant awarded the MPD $286,314. This
increase of nearly $250,000 from prior grant awards allowed us to hire a Neighborhood Revitalization Specialist dedicated to tobacco enforcement activities.
COPS Hiring Grant
This grant provides $500,000 to hire four police officers who will focus on strengthening local partnerships with agencies such as Madera County Behavioral Health.
Selective Traffic Enforcement Program (STEP)
The Selective Traffic Enforcement Program is a grant that provides $85,000 for enforcing impaired driving and distracted driving violations to reduce traffic collisions within the City.
The grant includes money for overtime, training, and
equipment.
BSCC Proposition 64 Public Health and Safety Grant
The BSCC Proposition 64 Public Health and Safety Grant funds one full-time police officer. The officer will focus on outreach projects that involve crime prevention and marijuana
education.
Animal Control
The Animal Control budget provides for two full-time animal control officers who protect and serve the citizens and animals within the City, through education and enforcement of city, state, and federal animal laws.
Code Enforcement
The Code Enforcement budget provides one full-time
supervisor, four full-time code enforcement personnel, two part-time code enforcement officers, and one full-time
neighborhood outreach specialist.
Funding Summary
MPD funding is a combination of General Fund, Measure K, reimbursements, and grants. The following table provides a summary.
104 City of Madera | 2023-2024 Operating Budget
Funding Source Amount 1
Measure K (estimate) $3.5 million
Community Corrections Partnership $185k
School Policing
(3 Officers; City is reimbursed)
$383k
Housing Authority
(City pays the delta; 1 full-time Officer)
$97k
Justice Assistance Grant (JAG) $28k
Supplemental Law Enforcement Services
Funds (SLESF)
$100k
Tobacco Law Enforcement Grant for 3
years; this is the last year of the grant
$286k
COPS Hiring Grant
(4 new full-time officers over TBD years)
$409k
Selective Traffic Enforcement Program
(STEP)
$85k
BSCC Proposition 64 Public Health and
Safety Grant
1 full-time
officer
Proposition 17 $195k
Madera County Fair $16k
Radio Tower Rental Income $59k
1 All figures rounded
2023-2024 Operating Budget | City of Madera 105
(10202000) PD Operations
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4075 Public Safety Tax/Prop 172 147,141 219,642 227,703 205,890 225,000 9.30% 4190 Rental Income 19,805 51,289 59,682 52,315 63,000 20.40% 4199 Madera District Fair Revenue - 16,922 16,267 17,430 17,000 -2.50% 4203 Background Check/Report Fee 923 2,145 2,925 2,000 3,000 50.00% 4207 PD Cost Recov Fees 14,931 8,019 4,125 8,179 8,000 -2.20% 4211 False Alarm Response Fees 5,800 12,750 4,250 11,322 10,000 -11.70% 4217 County Jail Booking Fees 391 108 - 111 300 170.30% 4235 Citation Sign Off/Veh Release 202 20,687 11,757 20,448 16,000 -21.80% 4263 Alarm Permit Fees 20,375 7,700 10,200 5,618 20,000 256.00% 4355 Transfer-In 145,974 145,974 149,725 149,725 128,771 -14.00% 4434 Grants 745 - - - - 0.00%
4550 Revenue/ Court Fines / Forfeit 348,900 303,606 344,893 300,000 315,000 5.00% 4552 Parking Ticket Penalties 31,172 38,944 26,118 39,148 35,000 -10.60% 4657 Miscellaneous Revenue 15,531 23,611 23,413 20,000 22,000 10.00% 4658 Revenue/Towing Fees 64,250 59,950 49,200 49,496 52,000 5.10% 4659 Refunds and Reimbursements 133,783 167,532 35,364 95,000 220,000 131.60% 4671 Sale of Real and Personal Prop 1,475 202 - - - 0.00% Total Revenue $ 951,399 $ 1,079,082 $ 965,622 $ 976,682 $ 1,135,071 5000 Salaries / Full-Time 4,967,301 4,873,714 5,397,802 5,360,042 5,700,439 6.40% 5005 Salaries / Part-time 9,058 11,385 28,517 24,992 30,600 22.40% 5100 Salaries / Overtime 219,820 313,155 447,288 291,000 387,372 33.10% 5105 Salaries / Leave Payout 317,297 415,796 494,005 - - 0.00% 5110 Salaries / Uniform Pay 64,208 58,893 68,910 63,618 66,699 4.80% 5300 Public Employees Retirement Sy 1,031,615 1,005,204 986,867 1,029,921 1,192,441 15.80% 5302 Long Term Disability Insurance 13,697 13,155 13,358 14,491 13,919 -3.90% 5303 Life Insurance Premiums 4,278 4,135 4,283 4,721 4,405 -6.70% 5304 Workers Compensation Insurance 559,767 438,077 575,301 529,112 564,616 6.70% 5305 Medicare Tax- Employer's Share 78,820 82,845 93,513 84,223 89,697 6.50% 5306 Unfunded Accrued Liability 1,452,985 1,688,460 2,005,995 1,874,784 1,922,491 2.50% 5307 Deferred Comp/Part-Time 216 390 995 937 1,147 22.40% 5308 Deferred Compensation/Full-tim 29,204 33,007 41,901 54,954 47,932 -12.80% 5309 Unemployment Insurance 11,988 11,471 11,623 11,682 9,795 -16.20% 5310 Section 125 Benefit Allow. 885,244 988,150 1,245,387 1,342,173 1,344,903 0.20% 6401 Gas and Electric Utilities 31,840 90,644 54,916 69,000 95,000 37.70% 6402 Telephone & Fax Charges 81,981 105,137 122,837 111,600 133,000 19.20% 6405 Copier Lease/Paper Charges - - 8,429 10,500 7,000 -33.30% 6409 Community Outreach - 4,260 8,730 10,000 10,000 0.00% 6414 Professional Dues 4,472 3,767 6,642 4,500 4,500 0.00% 6415 Publications/Subscriptions 1,016 1,712 1,172 2,500 2,500 0.00% 6416 Office Supplies/Expendable 14,607 18,144 21,025 21,000 21,000 0.00% 6418 Postage / Other Mailing Charge 10,078 9,508 6,350 10,000 10,000 0.00% 6425 Vehicle Fuel, Supplies & Maint 144,441 185,165 195,466 194,233 194,128 -0.10% 6440 Contracted Services 223,760 233,957 219,819 219,500 259,400 18.20% 6462 Employment Recruitment Costs 21,171 58,417 62,250 60,000 70,000 16.70% 6516 Permits and Fees - - - - 600 0.00%
6518 Other Supplies 20,341 20,425 25,260 25,000 25,000 0.00% 6530 Conference/Training/Ed 43,589 70,061 69,701 70,000 70,000 0.00% 6532 Maintenance/Other Supplies 15,842 15,650 14,300 14,452 14,452 0.00% 6536 Tuition Reimbursement - - - - - 0.00%
6552 Investigative Expenses 24,870 27,885 25,000 25,000 37,000 48.00% 6560 Liability / Property Insurance 63,745 91,907 106,010 108,337 625,481 477.30% 6562 Retiree Insurance Premiums 6,718 12,080 9,778 10,176 11,757 15.50% 6900 Interfund Chg Facility Maint. 58,218 60,459 60,459 60,459 101,296 67.50% 6902 Interfund Chg Central Supply 850 3,452 421 1,324 421 -68.20% 6903 Interfund Chg Cost Distrib 632,311 - 429,317 632,311 -100.00% - 6907 Interfund Chg Vehicle Replace 145,167 218,330 280,902 280,902 306,335 9.10% 6908 Interfund Chg Vehicle Maint. 148,768 146,325 164,084 164,084 196,287 19.60% 106 City of Madera | 2023-2024 Operating Budget
(10202000) PD Operations
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 6918 Interfund Chg Comp Maint 300,669 306,093 254,735 254,735 249,404 -2.10% 6920 Interfund Chg Computer Replace 77,906 77,906 68,082 68,082 116,243 70.70% 6924 Interfund Chg Motor Rental 2,536 - - - - 0.00%
7000 Vehicles and Equipment - 32,188 79,962 103,389 70,000 -32.30% 8000 Interest Expense 16,746 13,739 10,648 10,648 7,470 -29.80% 8001 Principal Payment 53,700 - - - - 0.00%
8002 Lease Payment 54,500 111,200 114,400 114,400 117,400 2.60% 8200 Transfer Out 0 - - - 249,142 0.00%
8210 Transfers Out/Debt Service 12,683 7,278 26,734 26,734 40,623 52.00% Total Expense $ 11,858,024 $ 11,863,526 $ 13,863,175 $ 13,369,516 $ 14,421,895 Total Net Surplus/(Deficit) $ (10,906,625) $ (10,784,444) $ (12,897,552) $ (12,392,834) $ (13,286,824) 2023-2024 Operating Budget | City of Madera 107
(10202020) PD - CCP
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4659 Refunds and Reimbursements 142,300 142,300 142,300 119,920 142,300 18.70% Total Revenue $ 142,300 $ 142,300 $ 142,300 $ 119,920 $ 142,300 5000 Salaries / Full-Time 100,128 99,476 119,397 103,212 122,112 18.30% 5100 Salaries / Overtime 10,281 10,636 13,433 - - 0.00% 5105 Salaries / Leave Payout 4,519 4,588 15,292 - - 0.00% 5110 Salaries / Uniform Pay 1,019 1,014 1,860 1,017 2,034 100.00% 5300 Public Employees Retirement Sy 28,651 28,935 34,035 29,534 41,822 41.60% 5302 Long Term Disability Insurance 276 275 291 276 265 -4.00% 5303 Life Insurance Premiums 71 67 89 68 82 20.60%
5304 Workers Compensation Insurance 11,757 8,893 13,061 9,596 11,193 16.60% 5305 Medicare Tax- Employer's Share 1,681 1,667 2,028 1,490 1,972 32.30% 5306 Unfunded Accrued Liability 39,224 36,931 49,331 41,100 46,604 13.40% 5309 Unemployment Insurance 175 147 160 147 134 -8.80%
5310 Section 125 Benefit Allow. 22,164 23,175 54,487 29,251 53,084 81.50% 6903 Interfund Chg Cost Distrib 16,883 - - - - 0.00%
8200 Transfer Out - - - - - 0.00%
Total Expense $ 236,829 $ 215,803 $ 303,465 $ 215,691 $ 279,302 Total Net Surplus/(Deficit) $ (94,529) $ (73,503) $ (161,165) $ (95,771) $ (137,002) 108 City of Madera | 2023-2024 Operating Budget
(10202030) Schools Policing
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4219 MUSD Police Contract Charges 276,305 483,203 578,044 383,430 553,362 44.30% Total Revenue $ 276,305 $ 483,203 $ 578,044 $ 383,430 $ 553,362 5000 Salaries / Full-Time 164,901 207,615 228,289 224,542 247,615 10.30% 5100 Salaries / Overtime 2,884 20,196 43,690 25,000 45,000 80.00% 5105 Salaries / Leave Payout 4,863 27,463 39,577 - - 0.00% 5110 Salaries / Uniform Pay 2,024 2,990 3,079 3,051 3,051 0.00% 5300 Public Employees Retirement Sy 44,108 42,351 42,849 41,836 54,121 29.40% 5302 Long Term Disability Insurance 502 537 538 532 532 0.00% 5303 Life Insurance Premiums 138 178 189 186 189 1.60%
5304 Workers Compensation Insurance 17,662 19,727 27,216 23,181 26,814 15.70% 5305 Medicare Tax- Employer's Share 2,516 3,733 4,438 3,626 4,184 15.40% 5306 Unfunded Accrued Liability 48,100 74,694 93,882 84,124 97,551 16.00% 5309 Unemployment Insurance 350 477 367 441 380 -13.80% 5310 Section 125 Benefit Allow. 35,842 52,992 70,635 69,542 73,925 6.30% 6903 Interfund Chg Cost Distrib 21,388 - - - - 0.00%
8200 Transfer Out - - - - - 0.00%
Total Expense $ 345,278 $ 452,952 $ 554,749 $ 476,061 $ 553,362 Total Net Surplus/(Deficit) $ (68,973) $ 30,251 $ 23,295 $ (92,631) $ - 2023-2024 Operating Budget | City of Madera 109
(10202040) PD Housing Authority
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4661 Refunds and Reimb/Housing Auth 135,578 95,000 60,548 97,850 95,000 -2.90% Total Revenue $ 135,578 $ 95,000 $ 60,548 $ 97,850 $ 95,000 5000 Salaries / Full-Time 80,734 78,208 37,280 82,593 78,109 -5.40% 5100 Salaries / Overtime 964 547 39 - - 0.00%
5105 Salaries / Leave Payout 1,443 1,472 1,268 - - 0.00% 5110 Salaries / Uniform Pay 1,031 997 417 1,017 -100.00% - 5300 Public Employees Retirement Sy 23,046 22,711 9,934 23,606 26,199 11.00% 5302 Long Term Disability Insurance 256 247 112 252 252 0.00% 5303 Life Insurance Premiums 72 66 29 68 -17.60% 56
5304 Workers Compensation Insurance 8,523 6,218 3,173 7,805 6,960 -10.80% 5305 Medicare Tax- Employer's Share 1,223 1,200 513 1,229 1,045 -15.00% 5306 Unfunded Accrued Liability 24,605 29,488 12,177 32,819 35,010 6.70% 5309 Unemployment Insurance 175 147 - 147 112 -23.80%
5310 Section 125 Benefit Allow. 22,551 22,659 6,461 29,251 3,484 -88.10% 6903 Interfund Chg Cost Distrib 10,707 - - - - 0.00%
8200 Transfer Out (0) - - - - 0.00%
Total Expense $ 175,330 $ 163,959 $ 71,403 $ 178,787 $ 151,227 Total Net Surplus/(Deficit) $ (39,753) $ (68,959) $ (10,855) $ (80,937) $ (56,227) 110 City of Madera | 2023-2024 Operating Budget
(10202050) COPS Hiring Program Grant
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4456 COPS Hiring Program Grant 31,000 - - - - 0.00%
Total Revenue $ 31,000 $ - $ - $ - $ -
5000 Salaries / Full-Time 132,761 - - - - 0.00%
5110 Salaries / Uniform Pay 2,126 - - - - 0.00%
5300 Public Employees Retirement Sy 17,318 - - - - 0.00% 5302 Long Term Disability Insurance 333 - - - - 0.00%
5303 Life Insurance Premiums 112 - - - - 0.00%
5304 Workers Compensation Insurance 13,607 - - - - 0.00% 5305 Medicare Tax- Employer's Share 2,029 - - - - 0.00% 5306 Unfunded Accrued Liability 41,932 - - - - 0.00%
5309 Unemployment Insurance 414 - - - - 0.00%
5310 Section 125 Benefit Allow. 24,524 - - - - 0.00%
6903 Interfund Chg Cost Distrib 18,065 - - - - 0.00%
8200 Transfer Out - - - - - 0.00%
Total Expense $ 253,221 $ - $ - $ - $ -
Total Net Surplus/(Deficit) $ (222,221) $ - $ - $ - $ - 2023-2024 Operating Budget | City of Madera 111
(10202060) Animal Control
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4101 Animal License Revenue 8,973 7,106 3,041 7,320 7,000 -4.40% 4551 Fines/Penalties for Violation 1,026 1,275 1,314 850 1,500 76.50% 4657 Miscellaneous Revenue 840 675 365 646 600 -7.10%
4659 Refunds and Reimbursements 315 - (853) - 500 0.00% Total Revenue $ 11,154 $ 9,056 $ 3,867 $ 8,816 $ 9,600
5000 Salaries / Full-Time 54,775 44,969 61,913 85,612 74,175 -13.40% 5100 Salaries / Overtime 1,112 1,707 249 3,000 3,000 0.00% 5105 Salaries / Leave Payout - - 2,393 - - 0.00%
5110 Salaries / Uniform Pay 752 600 941 1,060 971 -8.40% 5300 Public Employees Retirement Sy 5,720 4,230 6,086 8,121 8,870 9.20% 5302 Long Term Disability Insurance 104 136 214 272 394 44.90% 5303 Life Insurance Premiums 50 69 95 129 -66.70% 43
5304 Workers Compensation Insurance 5,717 3,611 5,684 8,570 4,005 -53.30% 5305 Medicare Tax- Employer's Share 830 753 961 1,381 665 -51.80% 5306 Unfunded Accrued Liability 8,012 6,849 10,598 7,658 -100.00% - 5308 Deferred Compensation/Full-tim 681 1,681 2,593 3,917 3,384 -13.60% 5309 Unemployment Insurance 394 225 468 294 126 -57.10% 5310 Section 125 Benefit Allow. 10,673 9,309 43,429 40,291 21,529 -46.60% 6418 Postage / Other Mailing Charge - 59 - 1,000 1,000 0.00% 6425 Vehicle Fuel, Supplies & Maint 2,908 6,370 8,810 13,500 13,500 0.00% 6440 Contracted Services 157,527 38 151,652 165,375 173,644 5.00% 6530 Conference/Training/Ed - - - 2,500 -100.00% -
6532 Maintenance/Other Supplies - - - - 10,000 0.00%
6560 Liability / Property Insurance - - - - 67 0.00%
6902 Interfund Chg Central Supply 50 298 65 - 65 0.00%
6903 Interfund Chg Cost Distrib 6,119 - - - - 0.00%
6907 Interfund Chg Vehicle Replace 4,267 3,733 3,733 3,733 5,333 42.80% 6908 Interfund Chg Vehicle Maint. 5,992 6,481 6,572 6,572 7,743 17.80% 8200 Transfer Out - - - - - 0.00%
Total Expense $ 108,196 $ 248,611 $ 306,457 $ 352,985 $ 328,514 Total Net Surplus/(Deficit) $ (97,042) $ (239,555) $ (302,589) $ (344,169) $ (318,914) 112 City of Madera | 2023-2024 Operating Budget
(10204400) Code Enforcement
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4070 License Tax Revenue 38,778 - 7,024 - 15,000 0.00%
4076 Registration Fee 3,030 3,350 1,075 2,700 3,000 11.10% 4202 Application Fee 950 - - 2,360 2,000 -15.30%
4203 Background Check/Report Fee 484 910 1,850 650 2,000 207.70% 4355 Transfer-In 18,903 18,903 18,903 18,903 18,903 0.00% 4551 Fines/Penalties for Violation 42,682 73,912 92,802 100,000 100,000 0.00% 4554 Vehicle Abatement Fee 80,380 - 58,457 - 65,000 0.00% 4555 LEA Tire Grant - - (482) - - 0.00%
4556 Multi-Family Inspection Fees 1,373 - - - - 0.00%
4561 Rental Inspection Fee 2,612 - 1,718 - 2,500 0.00%
4562 Taxi Cab Inspection Fee - 1,380 960 - 1,000 0.00%
4659 Refunds and Reimbursements - 6 - - - 0.00%
4684 Cost Recovery for Weed Abateme 953 - - - - 0.00%
Total Revenue $ 190,145 $ 98,461 $ 182,308 $ 124,613 $ 209,403 5000 Salaries / Full-Time 260,542 224,226 329,182 322,832 374,804 16.10% 5005 Salaries / Part-time 20,142 29,447 26,265 21,598 45,926 112.60% 5100 Salaries / Overtime 2,845 4,574 3,524 5,500 15,500 181.80% 5105 Salaries / Leave Payout 5,632 - 2,103 - - 0.00%
5110 Salaries / Uniform Pay 1,000 762 1,691 1,677 1,927 14.90% 5300 Public Employees Retirement Sy 35,008 28,789 39,764 39,317 50,658 28.80% 5302 Long Term Disability Insurance 789 612 893 897 1,166 30.00% 5303 Life Insurance Premiums 427 364 432 491 431 -12.20% 5304 Workers Compensation Insurance 29,636 21,810 34,291 33,967 41,675 22.70% 5305 Medicare Tax- Employer's Share 4,374 3,974 5,438 5,339 6,546 22.60% 5306 Unfunded Accrued Liability 62,679 61,706 82,735 75,867 65,996 -13.00% 5307 Deferred Comp/Part-Time 755 1,253 1,025 810 1,722 112.60% 5308 Deferred Compensation/Full-tim 10,733 8,944 13,056 14,208 16,712 17.60% 5309 Unemployment Insurance 1,137 988 1,153 1,029 1,134 10.20% 5310 Section 125 Benefit Allow. 62,015 44,922 85,696 84,560 108,117 27.90% 6402 Telephone & Fax Charges 12,355 10,566 9,535 10,584 10,584 0.00% 6411 Advertising/Bids and Notices 927 76 - 1,000 1,000 0.00% 6414 Professional Dues 380 475 800 475 500 5.30%
6415 Publications/Subscriptions 178 59 59 250 250 0.00% 6416 Office Supplies/Expendable 1,682 2,192 2,833 5,000 5,000 0.00% 6418 Postage / Other Mailing Charge 4,842 3,798 3,306 7,000 7,000 0.00% 6425 Vehicle Fuel, Supplies & Maint 2,738 7,335 6,695 7,775 7,775 0.00% 6437 Weed Abatement Expense - - 1,700 10,000 10,000 0.00% 6439 City/River Trash Abatement - - 262,160 257,840 40,000 -84.50% 6440 Contracted Services 6,765 6,573 7,250 8,500 8,500 0.00% 6530 Conference/Training/Ed 1,765 6,901 5,333 7,000 7,000 0.00% 6532 Maintenance/Other Supplies 530 6,419 2,546 6,500 6,500 0.00% 6560 Liability / Property Insurance - - - - 2,438 0.00% 6561 Miscellaneous Expenses - - 120 - - 0.00%
6902 Interfund Chg Central Supply - - 73 - 73 0.00%
6903 Interfund Chg Cost Distrib 34,637 - 23,517 34,637 -100.00% - 6907 Interfund Chg Vehicle Replace 12,000 14,640 18,867 18,867 25,086 33.00% 6908 Interfund Chg Vehicle Maint. 17,472 14,914 17,116 17,116 20,164 17.80% 6918 Interfund Chg Comp Maint 54,872 55,862 36,795 36,795 36,025 -2.10% 6920 Interfund Chg Computer Replace 13,130 13,130 9,834 9,834 16,791 70.70% 8200 Transfer Out (0) - - - - 0.00%
Total Expense $ 661,989 $ 575,310 $ 1,035,787 $ 1,047,265 $ 937,000 Total Net Surplus/(Deficit) $ (471,844) $ (476,850) $ (853,479) $ (922,652) $ (727,597) 2023-2024 Operating Budget | City of Madera 113
(10252000) Measure K Sales Tax - Police
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4085 Measure K Revenue 3,095,136 3,481,613 3,131,940 3,316,026 3,589,869 8.30% 4162 Interest Income 6,612 11,818 51,664 9,000 50,000 455.60% 4165 Interest Income - Leases - 8,167 - - - 0.00%
4167 Rents and Leases Income 47,195 1,047 - - - 0.00%
4190 Rental Income 100 100 100 - 100 0.00%
4354 Interfund Salary & Bene Reimb 196,715 214,157 3,316 - - 0.00% 4355 Transfer-In - - - - 94,055 0.00%
4659 Refunds and Reimbursements 11,429 - - - - 0.00%
4742 Unrealized Gain/Loss on Invest - (53,130) - - - 0.00% Total Revenue $ 3,357,187 $ 3,663,772 $ 3,187,021 $ 3,325,026 $ 3,734,024 5000 Salaries / Full-Time 1,022,565 1,006,119 715,366 1,047,798 1,059,200 1.10% 5100 Salaries / Overtime 32,804 52,891 21,149 50,000 54,127 8.30% 5105 Salaries / Leave Payout 67,751 73,773 78,547 - - 0.00% 5110 Salaries / Uniform Pay 13,121 12,389 7,319 10,830 11,931 10.20% 5300 Public Employees Retirement Sy 178,602 182,908 139,810 179,566 212,590 18.40% 5302 Long Term Disability Insurance 2,652 2,586 1,837 2,512 2,862 13.90% 5303 Life Insurance Premiums 845 763 480 769 751 -2.30% 5304 Workers Compensation Insurance 113,378 90,288 72,484 100,374 101,467 1.10% 5305 Medicare Tax- Employer's Share 16,353 16,867 11,959 15,924 16,515 3.70% 5306 Unfunded Accrued Liability 294,354 351,655 254,261 390,205 247,810 -36.50% 5308 Deferred Compensation/Full-tim 6,052 5,169 6,558 7,100 17,876 151.80% 5309 Unemployment Insurance 2,443 2,074 1,422 1,911 1,783 -6.70% 5310 Section 125 Benefit Allow. 206,257 211,154 174,350 229,000 270,798 18.30% 6401 Gas and Electric Utilities 9,667 7,361 8,630 12,000 12,000 0.00% 6402 Telephone & Fax Charges 293 384 471 - 7,500 0.00%
6416 Office Supplies/Expendable 690 1,732 554 2,532 2,532 0.00% 6425 Vehicle Fuel, Supplies & Maint 11,566 4,497 5,705 25,271 25,272 0.00% 6440 Contracted Services - 1,500 8,836 - 6,500 0.00%
6462 Employment Recruitment Costs - - - - 50,000 0.00%
6530 Conference/Training/Ed 12,460 17,634 1,535 9,313 9,313 0.00% 6532 Maintenance/Other Supplies 8,422 50,433 177,231 319,436 200,500 -37.20% 6552 Investigative Expenses - 107 - - 10,000 0.00%
6903 Interfund Chg Cost Distrib 130,678 - 88,726 130,678 -100.00% - 6907 Interfund Chg Vehicle Replace 42,300 57,027 63,933 63,933 70,517 10.30% 6908 Interfund Chg Vehicle Maint. 39,052 37,724 39,105 39,105 46,069 17.80% 6920 Interfund Chg Computer Replace 2,450 2,450 - - - 0.00% 7000 Vehicles and Equipment 24,052 - - - - 0.00%
7030 Facilities And Improvements 7,274 5,213 5,295 - - 0.00% 7050 Construction/Infrastructure - - - - 919,000 0.00%
8200 Transfer Out 112,000 112,000 224,000 112,000 352,000 214.30% 8210 Transfers Out/Debt Service 3,851 251 1,474 1,474 6,788 360.60% Total Expense $ 2,361,933 $ 2,306,950 $ 2,111,035 $ 2,751,731 $ 3,715,701 Total Net Surplus/(Deficit) $ 995,254 $ 1,356,822 $ 1,075,986 $ 573,295 $ 18,323 114 City of Madera | 2023-2024 Operating Budget
(10814460) Tire Amnesty Grant
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4559 Tire Amnesty Grant - 24,613 17,716 - - 0.00%
Total Revenue $ - $ 24,613 $ 17,716 $ - $ -
6412 Advertising/Other 966 579 - - - 0.00%
6440 Contracted Services 2,000 7,487 - - - 0.00%
6532 Maintenance/Other Supplies 282 18 - - - 0.00%
Total Expense $ 3,248 $ 8,084 $ - $ - $ -
Total Net Surplus/(Deficit) $ (3,248) $ 16,529 $ 17,716 $ - $ - 2023-2024 Operating Budget | City of Madera 115
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Department Summary
The Fire Department aims to protect lives, property, and the environment through fire suppression, emergency
medical services, community risk reduction, public
education, and emergency preparedness. The Fire
Department's mission is to provide effective emergency
response to the public safely, efficiently, and cost-effectively.
The Department strives to protect life, property, and the environment, by delivering innovative and efficient quality emergency management services in our community.
Since 1993, the City has contracted with the California Department of Forestry and Fire Protection (CAL FIRE) for fire protection. Policy direction remains with the Madera City Council. Fire Department staff are CAL FIRE employees. CAL FIRE serves and safeguards the citizens and protects the property and resources of California and provides a multitude of emergency and non-emergency services to the community.
Role
Fire suppression and prevention
Emergency medical services
Rescue and public Service assistance
Fire menace standbys
Coordinates response support operations for natural
or man-made disasters
2023-2024 Operating Budget | City of Madera 117
Fire Department
Responsibility
The Fire Department:
Serve: We are committed to the safety and wellbeing of the public and our employees. Collaborate: We build and maintain cooperative
relationships across the state and beyond to benefit
the public we serve.
Protect: We integrate fire protection, natural
resource management, and fire prevention under a
single mission on behalf of the state and local
communities.
Key Accomplishments
Overview of accomplishments in FY 2022/23
B51 new command vehicle placed in service
Hired New Battalion Chief - B50
Held truck academy to train a larger pool of qualified personnel
Set aside $490,000 for the Fire Apparatus
replacement fund
Purchased equipment for new E57 totaling $200,000
Participated in the Fresno River clean-up to minimize fuel load
Demolished the single-family home adjacent to
Station 56 for future department growth
Purchased new fire inspection software program
Started inspections on family daycares and
residential care facilities
Purchased new equipment for the fire hydrant
testing program
Purchased exercise equipment and remodeled gyms
at Stations 56 and 57
Council approved reclassifying two Firefighters to
Fire Engineers for a higher level of service to the
community
Successfully mitigated 3,208 calls, including:
o 1,393 emergency medical calls
o 323 fires
o 146 motor vehicle accidents
o 290 assists
o 203 fire alarm responses
118 City of Madera | 2023-2024 Operating Budget
o 101 public service assists (nonemergency calls of service) o 748 fire menace standbys (emergency
calls non-fire or medical)
o 4 hazardous materials incidents
Goals & Performance Measures
Emphasize the prevention of fire and other peril
through effective code adoption and enforcement
activities in the city
Work on improving Insurance Service Office (ISO)
rate to a Class 3 Fire Department, creating cost
savings for citizens and businesses of Madera on
their insurance policies
Research and apply to state, federal, and private
grant programs to assist in funding Fire Department
operations
Continue effective collaboration with community
groups to ensure coordination and integration with
local emergency response agencies
Continue to provide effective fire and life safety
education to school-aged children in our community
Increase PPE reserve cache
Detailed maintenance of equipment to extend the
service life
Complete the RFP process for Station 56
Place New Engine 57 in service (pictured on the
bottom of this page)
Begin inspections on Multifamily dwellings to include Hotels and Motels
Purchase new all-terrain vehicle (ATV) for river fires Purchase skid steer and attachments for continuous
river cleanup projects
Design a new Squad for future purchase order
Department Fund Summary
The Fire Department is funded by the City’s General Fund and Measure K. Measure K is a .5% sales tax used for public safety enhancements and is recorded in a separate fund
within the General Fund. Revenues are divided by the Fire and Police Departments.
As a practical matter, Measure K pays for personnel housed at Fire Station 58; whereas the General Fund pays for Stations 56 and 57. Other costs are divided by one-third and twothirds. 2023-2024 Operating Budget | City of Madera 119
Fire Chief
Assistant Chief
Battalion Chief Battalion Chief
Fire Station 56 Fire Station 57 Fire Station 58
(Measure K)
2 Fire Captains
5 Apparatus Engineers
2 Firefighters
2 Fire Captains
5 Apparatus Engineers
2 Firefighters
3 Fire Captains
1 Apparatus Engineer
3 Firefighters
ganization Chart
Fire Department Organization Chart
120 City of Madera | 2023-2024 Operating Budget
(10202500) Fire
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4167 Rents and Leases Income 510 12,240 - - - 0.00%
4212 Fire Special Svs Fee - 263 27 295 -100.00% -
4247 Weed Abatement Fee - - 550 - - 0.00%
4346 Interfund Chg Cost Distributio 57,820 57,820 57,820 57,820 57,820 0.00% 4659 Refunds and Reimbursements 57,648 - 24,289 - - 0.00% Total Revenue $ 115,978 $ 70,322 $ 82,686 $ 58,115 $ 57,820 6401 Gas and Electric Utilities 35,250 43,097 38,691 40,000 -100.00% - 6402 Telephone & Fax Charges 17,006 16,253 15,545 16,272 -100.00% - 6415 Publications/Subscriptions - 231 - 1,088 5,000 359.60% 6416 Office Supplies/Expendable 3,533 2,001 1,222 2,176 3,176 46.00% 6425 Vehicle Fuel, Supplies & Maint 87,941 74,334 94,115 103,371 135,500 31.10% 6440 Contracted Services 3,982,025 4,935,251 3,703,168 4,038,377 4,285,591 6.10% 6448 Bond/Loan Admin Fees 785 3,750 1,500 - - 0.00%
6530 Conference/Training/Ed 9,136 8,368 8,849 10,880 14,000 28.70% 6532 Maintenance/Other Supplies 43,233 59,063 64,713 65,280 80,000 22.50% 6551 Expense/ Damaged Vehicle Ins - 40,773 - - - 0.00%
6560 Liability / Property Insurance 22,689 32,713 37,733 38,560 89,326 131.70% 6561 Miscellaneous Expenses 1,731 (20) - - - 0.00%
6900 Interfund Chg Facility Maint. 41,584 43,427 43,427 43,427 133,006 206.30% 6902 Interfund Chg Central Supply 3,370 2,721 2,107 3,132 2,107 -32.70% 6907 Interfund Chg Vehicle Replace 8,067 - - - - 0.00%
6918 Interfund Chg Comp Maint 20,045 20,406 33,965 33,965 33,254 -2.10% 6920 Interfund Chg Computer Replace 4,315 4,315 9,078 9,078 15,499 70.70% 7000 Vehicles and Equipment - - 140 - - 0.00%
8000 Interest Expense 1,010 - - - - 0.00%
8002 Lease Payment 74,556 - - - - 0.00%
8210 Transfers Out/Debt Service 14,041 2,935 11,628 11,628 25,077 115.70% Total Expense $ 4,370,318 $ 5,289,619 $ 4,065,880 $ 4,417,234 $ 4,821,536 Total Net Surplus/(Deficit) $ (4,254,339) $ (5,219,297) $ (3,983,194) $ (4,359,119) $ (4,763,716) 2023-2024 Operating Budget | City of Madera 121
(10262500) Measure K Sales Tax - Fire
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4085 Measure K Revenue 3,095,136 3,481,613 3,131,940 3,316,026 3,589,870 8.30% 4162 Interest Income 34,853 33,754 131,325 9,000 150,000 1566.70% 4659 Refunds and Reimbursements - 5,573 - - - 0.00%
4742 Unrealized Gain/Loss on Invest (152,432) - - - - 0.00% Total Revenue $ 3,129,989 $ 3,368,507 $ 3,263,265 $ 3,325,026 $ 3,739,870 6401 Gas and Electric Utilities - - - 13,500 -100.00% - 6402 Telephone & Fax Charges 741 556 596 564 -100.00% - 6415 Publications/Subscriptions 300 1,783 16 1,750 1,750 0.00% 6416 Office Supplies/Expendable 470 1,558 2,497 1,632 2,632 61.30% 6425 Vehicle Fuel, Supplies & Maint 22,250 34,222 40,805 50,880 70,880 39.30% 6440 Contracted Services 5,938 6,237 476,821 2,019,189 2,142,796 6.10% 6530 Conference/Training/Ed 6,754 3,125 2,596 8,160 10,160 24.50% 6532 Maintenance/Other Supplies 41,843 77,009 53,982 90,445 93,171 3.00% 6561 Miscellaneous Expenses - - - 8,169 4,733 -42.10%
6907 Interfund Chg Vehicle Replace 6,667 8,267 17,000 17,000 17,000 0.00% 7000 Vehicles and Equipment 2,119 751,460 164,826 38,554 -100.00% - 7025 Software Cost - - - - 18,000 0.00%
7030 Facilities And Improvements 1,173,935 14,305 24,949 111,485 -100.00% - 7050 Construction/Infrastructure 57 - - - 350,000 0.00% 8000 Interest Expense 173,200 168,000 162,600 162,600 155,350 -4.50% 8001 Principal Payment 130,000 135,000 145,000 145,000 150,000 3.40% 8200 Transfer Out - - - - 96,000 0.00%
Total Expense $ 1,564,274 $ 1,201,522 $ 1,091,687 $ 2,668,928 $ 3,112,472 Total Net Surplus/(Deficit) $ 1,565,715 $ 2,166,985 $ 2,171,578 $ 656,098 $ 627,398 122 City of Madera | 2023-2024 Operating Budget
Department Summary
The Public Works Department is responsible for maintaining and managing the operations of the City's public utility systems. It handles installing, maintaining, and repairing the City's water, sewer, and electrical conveyance systems.
Primary responsibilities also include the maintenance of the Wastewater Treatment Plant and the Municipal Airport.
Within the Public Works Department, tasks such as street repair and maintenance, street sweeping services, flood control, and administrative functions related to solid waste and recycling activities are carried out. Public Works is composed of the following Divisions:
Administration
o Airports
Streets and Storm Drainage
Water and Sewer Collections
o Water Quality
o Water Conservation
o Wastewater Collection
Wastewater Treatment
Facilities and Electrical
2023-2024 Operating Budget | City of Madera 123
Public Works Department
Responsibilities
The Administration Division plays a vital role in supporting the operations of the Public Works Department. The
administrative staff facilitates hiring, maintains records, manages contracts, and assists with grant management. They also oversee various administrative tasks, including budgeting, supplies, invoicing, and council presentations. All service calls originate with the administrative division and are directed to the appropriate department. Additionally, the Administrative Division is responsible for managing the operations and maintenance of the airport.
The administrative staff performs a range of support roles to aid other divisions. They manage contracts for uniform
cleaning, janitorial, alarm, and pest control. They actively participate in implementing SB 1383, which mandates the diversion of recyclable and organic materials from the trash for all California businesses, multifamily properties, and residents.
Moreover, the administrative division handles invoice
payments, purchase order entries, and assists in creating Requests for Proposals.
Furthermore, the administrative staff oversees the
maintenance of the supplies warehouse, which serves as a resource for various City departments. They manage grants, including the Tire Cleanup grant and the Beverage Container Recycling City/County Payment Program. Additionally, they present product and service agreements, staff reports, and resolutions to the City Council.
Streets and Storm Drainage
Provide maintenance and repair of street systems,
including pavement markings, pothole repair, alley
grading, and street signs
Offer street sweeping services and an annual leaf
cleanup program
Paint traffic control identifiers on over 90 miles of roadway
Oversee the contract for alley re-pavement and
maintenance
Maintain storm drain systems, including cleaning
drainage lines and inlets, basin maintenance, and
emergency flood responses
Removal and cover-up of graffiti throughout the city
Contracted to repair 9,868 square feet of utility
patches and failed asphalt citywide
Minimized local flooding by clearing 952 linear feet of obstructed storm drain lines
Water and Sewer
Deliver a continuous supply of clean, fresh water
throughout the City
Perform routine maintenance of the City's 20
groundwater wells and approximately 200 miles of
water distribution pipelines. Approximately
2,901,507,000 gallons of water were pumped and
delivered to residents
Repair compromised water service lines and water
mains annually
Promote water conservation through outreach and
customer rebate programs
Ensure the collection and delivery of wastewater to
the Wastewater Treatment Plant (WWTP)
Provide routine maintenance of 5 sewer lift stations
Wastewater Treatment
Operate and maintain the City’s Wastewater
Treatment Plant in a safe, reliable, productive, and
cost-effective manner
Maintain compliance with the Regional Water Quality
Control Board's Waste Discharge Requirements
(WDR) permit for all wastewater treatment and
disposal facilities (WDR) permit for all wastewater
treatment and disposal facilities
Enforce the City of Madera’s Industrial Pretreatment
Program in conformance with the City’s Legal
Authority and Code of Federal Regulations (CFR), Title
40, Part 503
Protect public health and the environment by
providing wastewater treatment to all domestic and
industrial wastewater collected within our service
areas
124 City of Madera | 2023-2024 Operating Budget
Promote safe work habits and employee involvement
in safety training programs
Implement capital improvement/repair plans to
improve and maintain mechanical systems critical to
the efficient operation of the WWTP
Facilities and Electrical
Provide routine maintenance to the City's buildings,
equipment, and facilities
Maintain:
o More than 3,300 streetlights
o 196 Solar Street Lights
o 40 traffic signals
o Other electrical components for the City
Ensure the safe operation of 20 water wells, 5 sewer
lift stations, 21 storm drain lift stations, and other
systems
Maintain City-owned buildings to enhance usability,
comfort, and aesthetics
Manage electrical operations of solar arrays and
machinery at various facilities, including the WWTP
Key Accomplishments
In FY 2022/2023, PW operated without any disruptions in service to the community. Some notable accomplishments
include:
Repaired 3,876 potholes, an increase of over 1,576
from the previous year
Two corporate hangars were built at the airport
Replaced an undersized 12-inch storm drain line at
Lewis/Monterey with an 18-inch line and installed an
ADA-compliant handicap ramp
Repaired more than 125 water leaks
Tested and repaired over 400 city-owned backflows
Assisted with sewer main collapse incident by
providing initial traffic control, hauling soil, providing pumps and conducting a watch to ensure that pumps
were working and fueled
Collaborated with Madera Irrigation District to divert more than 800-acre feet of irrigation water into
existing ponding basins for water recharge
Storm drains were cleaned and pumps were used to
prevent or alleviate flooding during the heavy rains
972 linear feet of gutters were cleaned to reduce
flooding
The Fresno River was cleaned from west to east
within the City’s limits through weed abatement and
the removal of fire hazards
Operated the Wastewater Treatment Plant without
interruption, processing over five million gallons of
wastewater per day
13 solar arrays were built surrounding city facilities, all lighting inside and outside city facilities were
switched to more efficient LED lighting and HVAC and
Energy Management Systems were upgraded in
numerous city facilities as part of the Engie project
Conducted various repairs, replacements, and
maintenance tasks related to streetlights, traffic
signals, plumbing leaks, water lines, and facilities
Completed construction of the Storm Drainage
Improvements Project at the Madera Municipal
Airport with a cost of $1,087,000
153 miles of road were swept
CDBG funds were used to remove and replace 1736
linear feet of sidewalk
Goals & Performance Measures
Monitor and evaluate the effectiveness and efficiency of service delivery
• Maintain and manage ponds, conduct utility patches
and asphalt repairs, clear obstructed storm drain
lines, and pump water into the distribution system
2023-2024 Operating Budget | City of Madera 125
• Address water leaks, collect bacteriological samples, enforce water regulations, and promote water
conservation
Undertake beautification projects, crack seal
pavements, clean river areas, and install/maintain
solar streetlights
Increase the wastewater treatment plant's capacity,
provide employee training, and improve workplace
safety
Promote the City's transition to green energy and
contribute to beautification projects led by the Safe
and Clean team
Department Fund Summary
The Public Works Department operates through seven
different funds:
Streets/Graffiti (General Fund)
Water Fund
Sewer Fund (Sewer and WWTP)
Airport Fund
Drainage Fund
Solid Waste and Recycling Fund
Facilities (Internal Service Fund)
Each fund has specific budgets and revenue sources, such as gas tax, user rate revenue, rental fees, leases, and grants.
These funds cover various streets, water, sewer, airport, drainage, solid waste, recycling, and facility maintenance expenses.
The following is a summary of each:
Streets/Graffiti
The Streets and Graffiti budgets fall within the General Fund.
Gas Tax and Measure T are the primary revenue sources for each budget. Recently, this team was awarded $25,000 to purchase paint via the Community Development Block Grant.
Water Fund
The Water Fund is funded by user rate revenue. There are several budgets within the Water Fund: Water Maintenance, Water Quality, Water Conservation, and Water Capital Outlay.
Sewer Fund
The Sewer Fund is also funded by user rate revenue. Within the Sewer Fund are several budgets: Sewer Maintenance,
Wastewater Treatment Plant, and Sewer Capital Outlay.
Airport Fund
The Airport Fund is funded by several revenues: hangar and tie-down rental fees, fixed-based operator land leases, and agricultural land leases. The Airport Fund has both a
maintenance budget and a capital outlay budget. The Federal Aviation Administration primarily funds capital projects. This year, the city finished paying the loan for the construction of new T-hangars.
Drainage Fund
The Drainage Fund is funded by user rate revenue. It is broken into three budgets: Drainage Capital Outlay, Drainage
Operations, and Drainage Flood Control.
Solid Waste and Recycling Fund
The Solid Waste Fund is funded by user rate revenue. This fund hasseveral budgets: Solid Waste Disposal, Street Cleaning, and Tire Cleanup. Numerous small budgets represent various
CalRecycle grants the City receives from the state for recycling programs.
Facilities
Facilities is an Internal Service Fund. It receives Gas Tax revenue to offset the cost of maintaining streetlights and traffic signals. The remainder of the costs are then split proportionately throughout each department in the City.
Budget Summary
For budget details for the following, please refer to the “Enterprise Revenues” section of this report.
For budget details for the following, please refer to the “Special Revenues” section of this report.
For budget details for the following, please refer to the “Interfund Revenues” section of this report.
Department Staffing & Structure
126 City of Madera | 2023-2024 Operating Budget
Public Works Director
Airport Division Electrical & Facilities
Ops Water & Sewer Ops Streets & Storm Drain Ops
Wastewater
Treatment Plant
Administrative staff
Public Works Organization Chart
2023-2024 Operating Budget | City of Madera 127
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I I I I
(10203010) Public Works ‐ Streets
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4346 Interfund Chg Cost Distributio 120,000 120,000 120,000 120,000 120,000 0.00% 4355 Transfer‐In 1,929,655 1,596,741 2,054,478 2,591,233 2,824,682 9.00% 4491 Proposition 1B‐Cal OES 150,000 ‐ ‐ ‐ ‐ 0.00% 4659 Refunds and Reimbursements 4,085 6,448 (1,422) 6,158 ‐ ‐ 100.00% 4671 Sale of Real and Personal Prop ‐ ‐ 23,602 ‐ ‐ 0.00% Total Revenue $ 2,203,741 $ 1,723,189 $ 2,196,658 $ 2,717,391 $ 2,944,682 5000 Salaries / Full‐Time 351,472 393,637 403,068 456,823 523,077 14.50% 5005 Salaries / Part‐time ‐ 214 20 ‐ ‐ 0.00% 5100 Salaries / Overtime 7,343 4,803 12,783 10,000 10,000 0.00% 5105 Salaries / Leave Payout 4,188 2,993 1,483 ‐ ‐ 0.00% 5110 Salaries / Uniform Pay 1,610 2,235 2,448 2,042 2,087 2.20% 5300 Public Employees Retirement Sy 43,515 47,122 46,019 51,916 72,923 40.50% 5302 Long Term Disability Insurance 1,096 973 985 1,142 1,210 6.00% 5303 Life Insurance Premiums 574 537 550 607 684 12.70% 5304 Workers Compensation Insurance 37,182 33,268 38,056 46,201 52,459 13.50% 5305 Medicare Tax‐ Employer's Share 5,551 6,250 6,285 7,155 8,100 13.20% 5306 Unfunded Accrued Liability 72,837 93,601 93,970 101,099 114,456 13.20% 5308 Deferred Compensation/Full‐tim 15,467 16,148 15,912 20,391 23,705 16.30% 5309 Unemployment Insurance 1,402 1,649 1,145 1,399 ‐ 1,187 15.20% 5310 Section 125 Benefit Allow. 128,503 141,168 165,558 180,486 209,228 15.90% 6402 Telephone & Fax Charges 3,122 2,122 2,010 2,124 ‐ 2,100 1.10% 6416 Office Supplies/Expendable 1,618 1,573 881 1,600 ‐ 1,000 37.50% 6425 Vehicle Fuel, Supplies & Maint 16,319 51,748 53,533 54,853 ‐ 46,500 15.20% 6440 Contracted Services 276,494 275,568 184,083 416,200 590,000 41.80% 6530 Conference/Training/Ed 1,405 5,889 10,006 8,000 22,400 180.00% 6532 Maintenance/Other Supplies 82,322 169,503 523,227 325,000 200,000 ‐38.50% 6533 Street Signs 14,074 14,954 34,536 40,000 ‐ 35,000 12.50% 6560 Liability / Property Insurance 6,483 9,347 10,781 11,017 127,933 1061.20% 6610 Contingency ‐ 192,260 3,720 75,000 100,000 33.30% 6900 Interfund Chg Facility Maint. 13,610 13,365 13,365 13,365 12,144 ‐9.10% 6902 Interfund Chg Central Supply 5,700 12,491 9,078 ‐ 9,078 0.00% 6903 Interfund Chg Cost Distrib 44,401 ‐ 30,146 44,401 ‐ ‐ 100.00% 6907 Interfund Chg Vehicle Replace 97,913 124,189 129,622 129,622 143,014 10.30% 6908 Interfund Chg Vehicle Maint. 113,889 141,372 142,402 142,402 166,471 16.90% 6918 Interfund Chg Comp Maint 28,564 29,079 46,701 46,701 45,724 ‐2.10% 6920 Interfund Chg Computer Replace 6,248 6,248 12,482 12,482 21,310 70.70% 6924 Interfund Chg Motor Rental ‐ 946 1,167 1,167 ‐ 802 31.30% 7000 Vehicles and Equipment ‐ ‐ 12,561 ‐ ‐ 0.00% 7050 Construction/Infrastructure 361,152 ‐ 13,267 536,755 536,755 0.00% 8200 Transfer Out (0) ‐ ‐ ‐ 100,000 0.00% Total Expense $ 1,744,056 $ 1,795,253 $ 2,021,850 $ 2,739,950 $ 3,179,347 Total Net Surplus/(Deficit) $ 459,685 $ (72,064) $ 174,808 $ (22,559) $ (234,665) 128 City of Madera | 2023-2024 Operating Budget
(10203011) Public Works ‐ Safe & Clean Initiative
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE ‐ ‐ ‐ ‐ ‐ 0.00% Total Revenue $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ 5000 Salaries / Full‐Time ‐ 1,649 742 ‐ 94,292 0.00% 5005 Salaries / Part‐time ‐ 43,165 53,372 61,761 ‐ ‐ 100.00% 5100 Salaries / Overtime ‐ 171 80 ‐ ‐ 0.00% 5110 Salaries / Uniform Pay ‐ ‐ ‐ ‐ 750 0.00% 5300 Public Employees Retirement Sy ‐ ‐ 666 ‐ 11,245 0.00% 5302 Long Term Disability Insurance ‐ ‐ ‐ ‐ 591 0.00% 5303 Life Insurance Premiums ‐ ‐ ‐ ‐ 129 0.00% 5304 Workers Compensation Insurance ‐ 3,466 4,878 5,365 8,714 62.40% 5305 Medicare Tax‐ Employer's Share ‐ 677 812 929 1,312 41.20% 5307 Deferred Comp/Part‐Time ‐ 1,687 1,778 2,316 ‐ ‐ 100.00% 5308 Deferred Compensation/Full‐tim ‐ ‐ ‐ ‐ 4,289 0.00% 5309 Unemployment Insurance ‐ 663 755 147 378 157.10% 5310 Section 125 Benefit Allow. ‐ ‐ ‐ ‐ 26,424 0.00% 6532 Maintenance/Other Supplies ‐ ‐ ‐ ‐ 75,000 0.00% Total Expense $ ‐ $ 51,476 $ 63,083 $ 70,518 $ 223,124 Total Net Surplus/(Deficit) $ ‐ $ (51,476) $ (63,083) $ (70,518) $ (223,124) 2023-2024 Operating Budget | City of Madera 129
(10203020) Public Works ‐ Graffiti Abatement
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4346 Interfund Chg Cost Distributio 60,000 60,000 60,000 60,000 60,000 0.00% 4355 Transfer‐In 84,000 84,000 84,000 84,000 84,000 0.00% 4659 Refunds and Reimbursements 5,236 ‐ ‐ ‐ ‐ 0.00% Total Revenue $ 149,236 $ 144,000 $ 144,000 $ 144,000 $ 144,000 5000 Salaries / Full‐Time 41,133 45,790 50,443 46,587 50,848 9.10% 5100 Salaries / Overtime 3,413 3,273 8,418 4,000 5,000 25.00% 5110 Salaries / Uniform Pay 200 200 200 200 200 0.00% 5300 Public Employees Retirement Sy 5,467 6,364 6,900 6,416 8,557 33.40% 5302 Long Term Disability Insurance 129 128 132 129 129 0.00% 5303 Life Insurance Premiums 59 57 61 59 ‐ 57 3.40% 5304 Workers Compensation Insurance 4,557 3,785 5,869 4,746 5,199 9.50% 5305 Medicare Tax‐ Employer's Share 618 739 971 751 821 9.30% 5306 Unfunded Accrued Liability 10,510 14,538 16,009 15,713 15,772 0.40% 5308 Deferred Compensation/Full‐tim 1,640 1,780 1,961 2,044 2,309 13.00% 5309 Unemployment Insurance 133 118 110 118 ‐ 100 15.30% 5310 Section 125 Benefit Allow. 17,553 12,728 16,554 16,142 17,171 6.40% 6425 Vehicle Fuel, Supplies & Maint 5,936 16,249 12,645 17,224 ‐ 15,500 10.00% 6532 Maintenance/Other Supplies 13,300 6,921 9,526 25,000 ‐ 20,000 20.00% 6560 Liability / Property Insurance ‐ ‐ ‐ ‐ 1,558 0.00% 6902 Interfund Chg Central Supply 77 104 1,282 ‐ 1,282 0.00% 6903 Interfund Chg Cost Distrib 5,639 ‐ ‐ ‐ ‐ 0.00% 6907 Interfund Chg Vehicle Replace 14,479 7,867 7,868 7,868 9,667 22.90% 6908 Interfund Chg Vehicle Maint. 28,996 7,332 7,424 7,424 8,710 17.30% 8200 Transfer Out (0) ‐ ‐ ‐ ‐ 0.00% Total Expense $ 153,839 $ 127,972 $ 146,374 $ 154,421 $ 162,880 Total Net Surplus/(Deficit) $ (4,602) $ 16,028 $ (2,374) $ (10,421) $ (18,880) 130 City of Madera | 2023-2024 Operating Budget
Department Summary
The Planning Department is one of the four departments that cumulatively make up the Community Development
Department of the City.
The Planning Department provides professional advice to City Council, Planning Commission, residents, businesses, and developers regarding policies that guide the physical
development of the community. The Department is
responsible for updating and maintaining the General Plan, specific plans, zoning ordinance and development-related policy documents. It is also responsible for processing various land use, zoning, subdivision, design, sign applications, and hearing processes. Planning staff is available Monday through Friday to answer general questions regarding growth and development of the City, and to explain permit review
requirements.
The budget year demonstrated a nominal reduction in
entitlement application volumes. While new building permits are still being pursued in the residential sector, the fiscal year experienced decline in new home building (some of which may have been due to inclement weather conditions). The Planning Department received less interest in new residential
entitlement applications coupled with requests for extensions of existing subdivision and development entitlements. This is consistent with statewide trends which experienced a 40% reduction in home sales year-over-year. This is likely due to uncertainty in economic conditions and forecasts due to higher interest rates implemented by the Fed, looming
2023-2024 Operating Budget | City of Madera 131
Planning Department
inflation experienced within the fiscal year, and uncertainty of whether the nation will enter a recession. Sales tax
performance echoed more cautious behaviors by consumers.
Most recent projections expect modest declines through the balance of the 2023 calendar year with small levels of growth beginning again in 2024.
The year brought on changes in both Department personnel and administrative staff. These changes facilitated evaluation and scrutiny of/to prior department practices, policies, and considerations respective to organizational structures, processes, and tools within Community Development
Departments as a whole, including the Planning Department.
In the interest of improving performance, considerable efforts have been made by staff to streamline processes, foster accountability, as well as better transparency, and to
implement new policies which better align with contemporary development industry expectations and new State regulations.
These efforts are paramount to the City’s ability to provide effective, accessible and responsive Planning services in order to continue to improve performance; and will remain a
principal focus for further improvement in the coming fiscal year to better the meet expectations of the City Council, the citizens and business of the City and that of the development community.
Responsibility
The Planning Department is responsible for two distinct planning disciplines:
Current Development: Processing of ministerial and
discretionary permits including, but not limited to,
site plan reviews, use permits, temporary use
permits, zoning administrator permits, sign permits
and home business occupation permits, precise plans,
variances, parcel maps, tentative subdivision maps,
vacation and abandonment of public right-of-way,
rezones, general plan amendments, and ordinance
amendment requests, all of which require the
approval of the Planning Department, the Planning
Commission and/or City Council.
Long Range Planning: Includes the maintenance or
preparation of the City’s General Plan and its
elements, including annual housing program
implementation reports required by the California
Department of Housing and Community
Development, annexations, specific plans, master
plans, design guidelines and other documents specific
to the future vitality of the City.
A primary function of the Department is to serve as a
liaison to the Planning Commission. The Department also:
Provides customer service to the citizens of Madera
via telephone and email communication, the
provision of walk-up service at the Planning public
counter, coordination, and scheduling of virtual or inperson meetings and appointments for site visitation. Provides dedicated service to the development
community including, but not limited to:
complimentary preliminary project reviews,
consultation, and regulatory guidance; project
entitlement management; implementation of threeparty programs providing opportunities for project expediting; and lead guidance for the review and
preparation of environmental analyses and findings.
Implements the City’s General Plan, the various
specific plans of the City and Zoning Ordinance.
Processes land division entitlements in conformance
with the Subdivision Map Act.
Provides plan check reviews of new and remodeled
residential, commercial, industrial, and public
buildings for compliance with local ordinances, zoning
regulations and project conditions of approval.
Provides site inspection of new/remodeled
commercial, industrial, and public buildings to ensure
development conforms with project conditions of
approval.
Provides interdepartmental support and
documentation for Capital Improvement Program
projects as well as for state and federal grant funded
programs and projects.
Provides Geographic Information Systems (e.g., maps
and data) support to multiple City departments.
Provides intellectual support to all City departments and partnering agencies via preparation of a myriad
of deliverables ranging from park design and
placement, street landscaping, industry research,
statistical data reporting, impact fee update
assessments, amendments to local ordinances, and
132 City of Madera | 2023-2024 Operating Budget
spatial analyses pertaining to land uses and
infrastructure placement.
Key Accomplishments
Planning hired a new full-time Senior Planner, a new
full-time Assistant Planner, and a part-time
Geographic Information System (GIS) Technician.
Planning implemented new policy respective to Zone
Conformance approvals for new businesses seeking
to locate within tenant spaces within existing
buildings on existing improved properties;
streamlining and reducing time and costs for new
businesses to obtain business tax licenses to operate.
Planning began implementation of new procedures in
conformance with recently adopted State legislation
aimed toward streamlining and/or reducing the need
for certain application processes such as the need for
rezoning; reducing time and costs for the
development of new housing units.
Planning received authorization from City Council to
implement a three-party program for applicant use of
consultant services for purposes of providing
opportunities to expedite projects requiring
expanded California Environmental Quality Act
(CEQA) review and processing. This initiative, now
being implemented, provides the development
community with greater opportunity and options to
control elements of application processing timelines
to meet project objectives (self-service) while
reducing demand on limited City resources.
Planning procured additional equipment and
software licensing in order to begin implementation
of electronic document/application submittal and
review. While not yet fully implemented, this
initiative, will ultimately save customers time and
costs associated with printing and delivery of
hardcopy plan sets for review, will allow for greater
utilization of and participation by remote staff
creating continuity in staff involvement; thereby
creating a variety of efficiencies and time and cost
savings in the application review process for both the
City’s customers and its staff.
Planning obtained Determinations of Use from the
Planning Commission relative to new business uses or
operations for which the Department has received
new or recurring business investment interests.
These Determinations of Use provide clear
classifications or definitions for the respective uses, identify in which zone districts such uses may be
permissible and identify whether the respective use is
permitted as a matter of right or subject to a use
permit in respective zone districts. These
determinations were requested to better assist the
City’s development customers with their ability to
make informed investment decisions and streamline
processes where appropriate. Examples of such uses
include Smoke/Tobacco/Vape Shops and Lounges,
Food Banks, Food Pantries and Similar Uses, and
Indoor Fitness, Athletic and Recreation Facilities.
Facilitated adoption of new codified regulations for
wireless facilities on private property and new policy
for small wireless facilities in public rights-of-way in compliance with Federal and State Law.
Awarded contract and executed a professional
services agreement for preparation of the City of
Madera 6th Cycle Housing Element Update.
Overview of entitlement applications in FY 2022/23:
Type # of
Applications
Right-of-Way Abandonment 1
Annexation 2
Conditional Use Permit 24
CEQA/NEPA Environmental
Review Assessment 18
General Plan Amendment 5
Home Occupational Permit 86
Lot Line Adjustment 3
Ordinance Text Amendment 3
Precise Plan 7
Preliminary Project Review 9
Prezone / Rezone 4
Sign Permit 35
Site Plan Review 47
Tentative Parcel Map 1
Tentative Subdivision Map 7
2023-2024 Operating Budget | City of Madera 133
Type # of
Applications
Temporary Use Permit 21
Variance 4
Zoning Administrator Permit 4
Entitlement Approvals Included:
New and expanded commercial developments –
financial / banking, restaurants, automotive repair,
drive-thru coffee house, medical and dental offices,
professional offices, beauty salons, car wash, service
stations; including but not limited to:
A new service station with 10 fueling positions, a
drive-through car wash, and associated commercial
space at the intersection of West Kennedy Street and
North Schnoor Avenue;
A new two-story vertical mixed-use development at
the intersection of East Yosemite Avenue and North B
Street;
Smart & Final & Ross Dress for Less within the tenant
space previously occupied by Pak ‘n Save in the
Madera Marketplace shopping center; and,
Sunbelt Equipment Rentals on Noble Street.
Multiple infill residential projects including new single family residential dwellings, accessory dwelling units, duplexes, and multi-unit residential development.
Madera Rescue Mission Triage Center. The addition
of 6 new two-bedroom dwelling units for temporary
housing.
Semi-Public, social service and care facilities,
including:
ADHC of Madera, an Adult/Senior Citizen Care Center
on Yosemite Avenue offering professional health,
therapy, personal care and social services to older
adults and adults with health conditions and/or
disabilities. The programs offered within the center
aim to provide services to individuals who may be atrisk for institutional care so they may remain living athome with program assistance.
The Arc of Fresno/Madera Counties, a new
Intellectual and Development Disability Center on
Country Club Drive along with the initiation of
annexation proceedings for approximately 242 acres
of land to the City of Madera. The area proposed for
annexation includes Nishimoto Elementary, Jack G.
Desmond Middle and Matilda Torres High Schools.
Active Planning Projects:
Ventana Subdivision. 855-lot single family residential lots and 144 multi-family residential units on the
south side of Pecan Ave between Parkwood and State
Highway 99.
Carmel Homes Subdivision Phases II & IV. 318 single
family residential lots at the southwest corner of East Pecan Avenue and Stadium Road.
Las Palmas Apartments. A 16-unit multi-family
courtyard housing development located at the
intersection of South Lake Street and Moore Street.
7-11 Travel Center. 24-hour highway travel center
with 12 automobile fueling positions, 4 heavy diesel
truck fueling positions and associated convenience
retail store at the intersection of Avenue 17 and
Golden State Boulevard.
Airport Chevron. A new 24-hour service station with
12 automobile fueling positions, associated
convenience retail store and fast-food drive-through
at the intersection of Avenue 17 and Golden State
Boulevard.
Food Bank. A new 20,000 square-foot warehouse and
office building for the Madera Food Bank at the
intersection of South Knox Street and Road 28.
Evapco. Approximately 101,000 square-foot facilities
expansion adjacent to existing facilities located on
Almond Avenue.
Non-entitlement project tasks:
134 City of Madera | 2023-2024 Operating Budget
Collaborated with outside agencies through the
entitlement process of various commercial and
residential projects.
Assisted the Engineering & Parks Departments with
the preparation of CEQA and/or NEPA environmental
documentation on CIP and grant-related projects.
Completed numerous GIS projects in support of City
department needs, including updates to City parcel,
street and GIS layers as well as mapping efforts for
various purposes.
Initiated ordinance text amendments for purposes of
adopting new yard landscaping and streetscape
standards and various commercial use classifications.
Goals & Performance Measures
Improve customer service for all segments of the
population.
Improve transparency and implement new options
for accessibility and self-service for customers;
including but not limited to:
Re-engineer and implement previously purchased
software solutions to greater capacity and affect.
Create online civic access portal for online application submittal and tracking. Convert fully to paperless
application processing through implementation of
electronic document review.
Reevaluate and refine existing and continue to
consider alternative methods to improve standards
for the timely processing of planning entitlements,
assuring that all applications are processed within
suitable timeframes and scheduled for the earliest
possible public hearing dates.
Collaborate wherever possible with other
departments to maximize the value of staff.
Continue to pursue grant funding opportunities which
will help facilitate community planning and
development initiatives that will encourage and
incentivize housing and economic development,
supplement infrastructure and CIP projects, and
contribute to additional open space and recreational
opportunities.
Continue partnerships and collaboration with outside
agencies and organizations with the preparation,
adoption and implementation of ordinances, plans,
and policies.
Provide training opportunities for both staff and the Planning Commission, including attendance at the
League of California Cities Planning Commissioners
Conference and at the American Planning Association
Conference.
Continue efforts related to the adoption of updates
to the zoning ordinance and the associated update of
the Official Zoning Map of the City.
Respond proactively to the direction of the Council,
Planning Commission, and the City Manager to
positively influence the betterment of the
community.
Assist with the preparation of a Development Impact
Fee workshop before the Council.
Department Staffing & Structure
The Planning Department has 5 budgeted positions, 4 of which are filled. The Department is currently seeking to fill the Senior Planner position. Should the Department continue to receive the volume of land use entitlement applications it received the previous fiscal year, the Department may continue to rely on the services of contract planners and/or planning and
environmental consultant firms to perform planning and
zoning entitlements, environmental review and/or report preparation as directed by the Planning Department.
2023-2024 Operating Budget | City of Madera 135
(10204100) Planning Department
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4137 New Projects - 114,548 - - - 0.0%
4249 Zoning/Land Use/Annex Fees 197,485 311,596 253,527 200,000 200,000 0.0% 4434 Grants - - - - 610,000 0.0%
4657 Miscellaneous Revenue 1,345 25 - 25 - -100.0%
4659 Refunds and Reimbursements - 4,025 53 - - 0.0%
Total Revenue $ 198,830 $ 430,194 $ 253,580 $ 200,025 $ 810,000 5000 Salaries / Full-Time 272,039 301,055 329,422 372,541 435,574 16.9% 5005 Salaries / Part-time - 4,056 23,909 17,472 113,729 550.9% 5100 Salaries / Overtime 5,843 9,967 10,946 10,000 - -100.0% 5105 Salaries / Leave Payout 3,604 3,031 1,330 - - 0.0% 5200 Salaries / Auto & Expense Allo - - 128 - 129 0.0%
5300 Public Employees Retirement Sy 32,868 34,089 35,169 38,557 58,223 51.0% 5302 Long Term Disability Insurance 805 1,161 848 1,014 986 -2.8% 5303 Life Insurance Premiums 333 338 284 331 337 1.8%
5304 Workers Compensation Insurance 28,796 25,081 32,676 36,727 49,198 34.0% 5305 Medicare Tax- Employer's Share 4,187 4,742 5,364 5,897 8,084 37.1% 5306 Unfunded Accrued Liability 54,769 64,961 66,269 69,375 71,817 3.5% 5307 Deferred Comp/Part-Time - 152 528 655 674 2.9%
5308 Deferred Compensation/Full-tim 7,149 8,070 7,803 10,591 12,836 21.2% 5309 Unemployment Insurance 1,306 1,097 892 903 1,026 13.6% 5310 Section 125 Benefit Allow. 66,885 71,212 68,710 80,538 82,572 2.5% 6402 Telephone & Fax Charges 5,996 3,864 3,708 3,858 4,500 16.6% 6405 Copier Lease/Paper Charges 2,002 1,659 1,965 1,750 1,500 -14.3% 6411 Advertising/Bids and Notices 14,435 27,344 20,166 30,000 38,000 26.7% 6414 Professional Dues 99 992 - 2,500 2,500 0.0%
6415 Publications/Subscriptions 1,223 57 59 1,500 1,575 5.0% 6416 Office Supplies/Expendable 3,324 3,399 8,809 10,000 14,200 42.0% 6418 Postage / Other Mailing Charge 1,714 3,458 4,840 4,000 6,300 57.5% 6419 Food/Meals - - 470 2,500 2,100 -16.0%
6440 Contracted Services 153,844 370,916 250,062 13,905 158,000 1036.2% 6447 Cap/Master/Other Plan Updates - - - 300,000 610,000 103.3% 6451 Bank Service Charges 1,853 986 1,325 - - 0.0%
6530 Conference/Training/Ed 3,322 3,681 12,698 20,000 26,000 30.0% 6900 Interfund Chg Facility Maint. 11,359 11,155 11,155 11,155 10,135 -9.1% 6902 Interfund Chg Central Supply 152 152 322 - 322 0.0% 6903 Interfund Chg Cost Distrib 31,570 - 21,435 31,570 - -100.0% 6918 Interfund Chg Comp Maint 25,772 26,236 22,643 22,643 22,169 -2.1% 6920 Interfund Chg Computer Replace 5,619 5,619 6,052 6,052 10,333 70.7% 6924 Interfund Chg Motor Rental - 800 857 857 680 -20.6% 8200 Transfer Out 0 - - - - 0.0%
Total Expense $ 740,868 $ 989,332 $ 950,845 $ 1,106,891 $ 1,743,499 Total Net Surplus/(Deficit) $ (542,039) $ (559,138) $ (697,265) $ (906,866) $ (933,499) 136 City of Madera | 2023-2024 Operating Budget
Department Summary
The Building Division is one of the divisions that cumulatively make up the Community Development Department.
The Building Division ensures the safe occupancy of buildings by verifying construction compliance with building and fire codes, which is achieved through the application and
enforcement of State laws and City ordinances governing the construction, use, and maintenance of structures on private and public property. In this capacity, the Building Division administers federal, state, and municipal regulations regarding architectural compliance, structural stability, seismic safety, electrical, mechanical, plumbing, disabled access, energy conservation, green building, and tenant protection during construction.
Services provided by the division include public counter permitting operations, plan reviews, inspections, and
maintenance of permit and construction records.
Responsibility
The Building Division is responsible for reviewing all activities associated with on-site construction projects. It administers the building permit process, which includes the submittal of building plans, subsequent plan check for compliance with City and State building code requirements, and the issuance of certificates of occupancy. The typical timing of this process varies. Plan review times for expedited projects range between 2-3 weeks, whereas typical projects range between 4-6 weeks.
The City contracts with a Fire Marshal that performs plan check 2023-2024 Operating Budget | City of Madera 137
Building Department
reviews and field inspections to ensure compliance with California Fire Code.
Projects requiring a building permit include new construction, remodels, modifications to existing plumbing and electrical systems, and heavy mechanical equipment (heating,
ventilation, and air conditioning systems).
Certain types of construction and installation projects that do not require a building permit include:
Any structure less than 120 square feet without
plumbing or electrical work
Surface treatments (paint, tile, etc.)
On-site concrete work, not in an accessible path
Fences that do not require footings
The Permitting Process
Over-the-counter: These permits are common for
single-family homeowners and are completed with
relative ease, saving the customer time. Common
permits that do not require a plan check include
water heater replacements, re-roofs, electrical
service upgrades, window replacement, and HVAC
replacements.
Plan Check: More complex permits that require
plans, such as new commercial/industrial buildings,
new homes, tenant improvements, or extensive
house remodels. As part of this process, applicants
submit plans identifying proposed improvements.
Staff reviews the plans for compliance with state
building codes to meet minimum codes.
Inspections: The building division has a 24-hour
inspection request line. Inspections requested prior
to 4:00 pm are completed the next business day.
Key Accomplishments
Overview of accomplishments in FY 2022/23:
The Building Division was active in issuing 3,534
building permits with a total valuation of over $4.5
million.
The Building Division has strived to meet its goals by conducting inspections to ensure compliance with
governing codes, tracking permits and inspections,
and posting information to the City’s website. All of
this while providing exemplary customer service.
Notable completed projects include:
Dutch Bros on Country Club Dr.
California Custom Processing-Steam Generator on
Condor Ave.
Cal Pacific Supply on S. Granada Dr.
Madera Warehouses on Schnoor St.
Notable projects under construction:
Fast Track Carwash on Clark St.
In-N-Out on W. Cleveland Ave.
Premium Water Office Addition on Independence Dr.
Amond World Phase I on Condor Rd.
Full Throttle Suspension on Condor Dr.
Goals & Performance Measures
Adopted the 2022 California Codes with minimum
local amendments to address potential Emergency
Housing projects.
Explore opportunities to further modernize and
streamline operations, including the efficient
digitization of permit applications intake and
scanning building plan prints.
Implement an Electronic Plan Review Program to
streamline and expedite the plan check review and
permitting process.
Implement an Electronic Plan Review Program to
streamline and expedite the Solar (PV) plan check
review and permitting process.
Implement a program to streamline and expedite the
Electric Vehicle Charging Stations plan check review
and permitting process.
Continue to build strong relationships between
departments and outside agencies.
138 City of Madera | 2023-2024 Operating Budget
Respond to 100 percent of building permit
inspections the following business day. Staff has
managed to meet this goal, which will continue to be
our standard of care.
Annual Inspections
The following table highlights the number of
inspections and inspection stops.
Inspection Summary
2020/21 2021/22 2022/23
Projected
Building Inspections 16,331 20,369 17,971
Inspection Stops 5,933 6,520 6,826
Department Fund Summary
The Building Division has five budgeted positions, all currently filled. The City also hired a part-time building inspector to assist and a contracted Fire Consultant that reviews plans for compliance with the California Fire Code and the Building Code.
The Building Department is currently staffed with:
Chief Building Official
Two full-time Building Inspectors
One part-time Building Inspector
One Plans Examiner
One Permit Technician
Consultant for Fire Inspections and Building and Fire Plan Checks
2023-2024 Operating Budget | City of Madera 139
(10204200) Building
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4100 Permit Fees - Oversize Permits 51,550 68,701 80,776 50,000 50,000 0.00% 4103 Revenue/Energy Regulation Fees 28,925 19,825 24,725 18,000 16,000 -11.10% 4104 Permits/Fire 124,170 123,038 130,173 110,000 100,000 -9.10% 4105 Permits/Building 1,219,114 842,664 1,088,548 900,000 700,000 -22.20% 4106 Permits/Electrical 41,226 34,560 49,329 27,500 20,000 -27.30% 4108 Permits/Mechanical 11,074 16,574 15,204 17,500 14,000 -20.00% 4109 Permits/Plumbing 16,418 19,766 17,529 17,500 14,000 -20.00% 4119 SMIP/City Share 121 303 543 200 200 0.00%
4120 SB1473/City Share (2) - - - - 0.00%
4121 SB1186/City Share/Bldg 5,536 12,009 8,829 - 3,000 0.00% 4208 Late Payment/Other Penalty 25,949 23,981 34,617 20,000 20,000 0.00% 4222 Overtime Fees 66,907 119,920 143,231 75,000 60,000 -20.00% 4225 Revenue/Plan Archival Fees 21,740 23,693 25,211 18,000 16,000 -11.10% 4226 Plan Check Fees 357,483 448,397 473,847 350,000 300,000 -14.30% 4657 Miscellaneous Revenue 3,312 2,306 5,868 2,500 2,500 0.00% 4659 Refunds and Reimbursements 1,003 93 - - - 0.00%
Total Revenue $ 1,974,528 $ 1,755,829 $ 2,098,430 $ 1,606,200 $ 1,315,700 5000 Salaries / Full-Time 293,425 307,453 310,191 338,649 430,495 27.10% 5005 Salaries / Part-time - 4,039 26,397 30,184 49,689 64.60% 5100 Salaries / Overtime 577 3,134 8,503 5,000 20,000 300.00% 5105 Salaries / Leave Payout 2,740 15,570 - - - 0.00%
5110 Salaries / Uniform Pay 250 500 500 500 500 0.00%
5200 Salaries / Auto & Expense Allo - - 129 - 129 0.00% 5300 Public Employees Retirement Sy 38,981 39,010 38,047 39,372 56,195 42.70% 5302 Long Term Disability Insurance 978 996 957 897 1,425 58.90% 5303 Life Insurance Premiums 343 338 298 341 365 7.00%
5304 Workers Compensation Insurance 30,357 25,824 30,695 34,258 44,929 31.10% 5305 Medicare Tax- Employer's Share 4,505 5,174 5,376 5,671 7,734 36.40% 5306 Unfunded Accrued Liability 69,323 81,686 81,521 87,956 86,216 -2.00% 5307 Deferred Comp/Part-Time - 179 1,047 1,132 674 -40.50% 5308 Deferred Compensation/Full-tim 7,413 9,144 11,591 10,251 17,980 75.40% 5309 Unemployment Insurance 690 1,010 1,115 931 1,026 10.20% 5310 Section 125 Benefit Allow. 45,152 47,845 53,329 69,422 77,311 11.40% 6402 Telephone & Fax Charges 6,057 6,359 6,896 6,204 7,500 20.90% 6405 Copier Lease/Paper Charges - 181 1,028 1,250 18,700 1396.00% 6414 Professional Dues 265 2,185 560 1,800 4,500 150.00% 6415 Publications/Subscriptions 2,827 7,491 2,400 7,000 1,600 -77.10% 6416 Office Supplies/Expendable 3,767 11,426 6,354 6,000 9,000 50.00% 6418 Postage / Other Mailing Charge 1,252 1,098 809 1,500 2,000 33.30% 6425 Vehicle Fuel, Supplies & Maint 2,699 3,866 4,676 4,098 5,500 34.20% 6440 Contracted Services 278,316 368,682 412,356 335,000 510,000 52.20% 6451 Bank Service Charges 13,852 9,550 23,380 7,500 30,000 300.00% 6530 Conference/Training/Ed 219 4,477 6,046 9,000 12,768 41.90% 6532 Maintenance/Other Supplies - - - - 3,000 0.00%
6560 Liability / Property Insurance - - - - 1,059 0.00% 6562 Retiree Insurance Premiums 6,690 172 990 - 948 0.00% 6900 Interfund Chg Facility Maint. 10,227 10,043 10,043 10,043 9,125 -9.10% 6902 Interfund Chg Central Supply 53 328 541 - 541 0.00% 6903 Interfund Chg Cost Distrib 32,962 - 22,380 32,962 -100.00% - 6907 Interfund Chg Vehicle Replace 3,617 3,683 3,683 3,683 4,350 18.10% 6908 Interfund Chg Vehicle Maint. 7,307 7,059 7,158 7,158 8,433 17.80% 6918 Interfund Chg Comp Maint 30,783 31,338 22,643 22,643 22,169 -2.10% 6920 Interfund Chg Computer Replace 7,697 7,697 6,052 6,052 10,333 70.70% 6924 Interfund Chg Motor Rental - 1,402 1,486 1,486 1,194 -19.70% 7000 Vehicles and Equipment - - - - 78,320 0.00%
8200 Transfer Out - - - - - 0.00%
Total Expense $ 903,324 $ 1,018,941 $ 1,109,177 $ 1,087,943 $ 1,535,708 Total Net Surplus/(Deficit) $ 1,071,204 $ 736,889 $ 989,253 $ 518,257 $ (220,008) 140 City of Madera | 2023-2024 Operating Budget
Department Summary
The Engineering Department is one of the divisions that make up the Community Development Department. The mission of the Engineering Department is to serve the needs of residents by providing professional engineering services to the
community and city government. The department is dedicated to maintaining the highest level of responsiveness, which serves to characterize a business-friendly environment for serving our community.
The Engineering Division includes both Inspection and Design.
The Inspection team provides construction management and inspection services on private development projects,
encroachment permit projects, and Capital Improvement
Program projects.
The Design team provides engineering and public facility design, plan review, administration, permitting, and
construction of public works and development projects,
including infrastructure, Capital Improvement Program, and replacement projects.
In addition, the department is responsible for enhancing mobility and safety citywide through ongoing transportation planning, traffic engineering, and signal operations activities.
Responsibility
The Engineering Department, under the direction of the City Engineer, is charged with overseeing, planning, designing, and implementation of infrastructure projects.
Some of the department's functions include:
Transportation, water, sanitary sewer, and storm
drain engineering
Asset management of transportation, drainage, and
other city infrastructure. Long-range planning for
capacity and financial support (rate studies).
2023-2024 Operating Budget | City of Madera 141
Engineering Department
Construction Management & Inspection (CM&I) –
Managing Capital Improvement Program projects and
public works contracts for city departments,
inspection and oversight of private development
grading, sanitary sewer, water, stormwater and
improvements, inspection, and oversight of all
activity in the public right-of-way and provides
project management and development services for
civic projects
Serve as the construction manager for city projects
not initiated in the Engineering Department which
included monuments at Centennial & Rotary Parks
and a Transit Facility Canopy
Program, plan, design and administer the
construction of the annual Capital Improvement
Program in cooperation with other departments
Issue permits for work in the public right-of-way
Inspect construction within the public right-of-way
Plan check all development plans, parcel maps,
subdivision maps including those that impact other
department functions
Manage the National Pollutant Discharge Elimination
System (NPDES) program activities
Manage traffic engineering and transportation
planning activities
Provide Interagency Coordination with agencies such
as Caltrans, County of Madera, Madera Irrigation
District, Madera County Transportation Commission
and Authority (MCTC & MCTA)
Implement Council programs and policies to meet the
City's current and future infrastructure needs
Provide ongoing, informative communications to City
Council and residents regarding key objectives,
challenges, and accomplishments
Participation in the Sustainable Groundwater
Management Act (SGMA) activities that includes
preparation of the Groundwater Management Plan
(GMP)
Participate in the Technical Advisory Committee of
the MCTC and MCTA and planning, programming, and
oversight of local, state, and federal transportation
funding sources
Provide support to City Departments in areas of
infrastructure planning and construction
Key Accomplishments
The department’s accomplishments are most visible in the completion of projects, those that are moving forward at any given time, and assistance provided toward other endeavors of the Council. Overview of accomplishments in FY 2022/23:
Managed the emergency repair of the collapsed
Avenue 13 Sewer Trunk Main, quickly completing
repairs with no interruptions to City sewer service
Managed Phase II of the Olive Avenue Road Widening
Project, where overhead utilities will be
undergrounded. This is being done in advance of the
Phase III Road construction portion, which is
anticipated to advertise in early 2024, subject to
ongoing coordination efforts with the Union Pacific
Railroad
Secured project nomination from Congressman John
Duarte for the Howard and Pine Avenue Storm Drain
Pipeline project – Awaiting presentation to Senate
appropriations committee
Submitted 16 applications (8 State, 8 Federal) to
various agencies and offices to secure additional
project funding – Applications are in various stages of review
Participated in the Measure T Steering committee.
Worked collaboratively with multiple other
committee members toward preparing an
investment plan for the November 2022 ballot for
extension of the Measure T program. The ballot
measure did not receive the required 2/3 vote; thus,
these efforts continue as it will be presented again to the voters in November 2024.
Completed setup of an on-call program for assigning
task orders to qualified consultants in lieu of typical requests for proposals (RFP) which are now reserved
for larger more complex projects, to date the
following task orders have been issued:
6 – Sewer Project
7 – Water Project
1 – Traffic Signal Project
142 City of Madera | 2023-2024 Operating Budget
1 – Traffic Study
Designed and managed various Road Rehabilitation or
Miscellaneous Paving Projects including:
Installation of Rectangular Rapid Flashing Beacons
and various safety improvements at George
Washington Elementary
City Streets 3R & ADA, Cycle 2020-21, Various
Locations – Complete
Completed installation of missing sidewalk segments
at the following locations:
Central Ave, from Gateway Ave to Lake St
E Street, from Central Ave to 3rd Street
3rd Street – from E Street to Central Ave
City Street 3R and ADA, Cycle 2022-23 – various
locations – Construction anticipated Summer, 2023
RMRA Seals and Overlay, Cycle 2021/22 –
Construction anticipated Summer, 2023
RMRA Seals and Overlays, Cycle 2022/23 - In
construction
Alley Paving Projects ALY-01 and ALY 03 –
Construction anticipated Summer, 2023
Almond Avenue Traffic Study – The consultant was
recently retained for this study which will evaluate
traffic, pedestrian and bicycle needs along Almond
Avenue and Stadium Road as a result of constructing
the Almond Avenue connection between Pine Street
and Stadium Road as well as those associated with
multiple schools on Stadium Road
Managing design and construction of multiple pedestrian facilities including:
Maple, Santa Cruz, and Monterey Community
Development Block Grant (CDBG) sidewalk project –
Complete
Lilly and Vineyard CDBG sidewalk project – Complete
Schnoor Avenue sidewalk project from Sunset to
Riverside (Congestion Management and Air Quality
(CMAQ) and Measure T) – Plans are 60 percent
complete
Washington School sidewalk project (CMAQ) – Plans
are 60 percent complete
Affordable Housing and Sustainable Communities
(AHSC) grant project which includes sidewalks, bike
lanes, stop sign flashers, rapid flashing pedestrian
crossing beacons – Part of the project has 60 percent
plans, and part is going to construction in Fall 2023
Managing design construction of new traffic signals
at:
Lake Street and Sherwood Avenue –
Currently in Design
Lake/4th/Central Intersection traffic signal following a study of alternatives. The design of a future signal
is approaching 60 percent complete
Intersection of Olive Avenue at Knox and at Roosevelt as part of Olive Avenue Widening
Managing design and construction of sewer and water
projects identified in the CIP:
New Water Storage Tank in northeast Madera
New Water Well 37 on Granada Drive
Complete planning and design for new water meters
– Construction to begin Fall 2023
Rehabilitation of both the Loy Cook and D Street
Water Towers – Currently in Design
Completed or near complete projects during this last
fiscal year was approximately $5.6M
Through May 19, 2023, issued 367 encroachment
permits of all types within the public right-of-way
versus 270 same time last year and 359 two years ago
Managed what is anticipated to be the busiest three
years of development activity since the 2007/08 fiscal
year with the prior year (2020/21) being the highest
Goals & Performance Measures
Advance a project or projects to address necessary
improvements to the Avenue 13 sewer pipeline
recently identified as having significant age-related
deterioration. This endeavor was partially delayed for
the same reason it is considered a priority: there was
a failure to one of the pipe segments.
2023-2024 Operating Budget | City of Madera 143
Continue to support the Council and its goals toward
a more livable community through, in part,
infrastructure that supports the community today
and into the future
Advance council infrastructure and planning priority
projects in a manner that demonstrates the highest
ideals of commitment to current and future residents
Continue effort to recruit new team members with
the continuing goal of reducing project backlog while
minimizing impacts to the General Fund through
continued allocations of staff time to those projects
Complete site selection, environmental and
preliminary design of new Water Storage Tank project
Move the Northeast Tank, supporting pump station
and transmission mains to completion of the design
and obtain the necessary right-of-way for
construction
Provide ongoing ADA improvements to city sidewalk
facilities throughout the city as funding becomes
available
Update the citywide pavement management system
to improve the efficient use of available resources –
Set to switch to new software in Fall of 2023
Continue support of SGMA activities identified
previously
Department Fund Summary
The department is responsible for one departmental budget as well as numerous project and program-related budgets that are too voluminous to repeat in this summary document.
The budget is comprised of multiple funds including:
Local Transportations Funds
Measure T
Staff time charges to CIP projects in which staff has been assigned
Landscape Maintenance District management fees
Drainage System Operations Fund
Private Development Impact Fees
General Fund
Department Staffing & Structure
The department is currently budgeted with:
16 full-time positions of which 4 are vacant
Six part-time positions; 2 are vacant with 1 of those vacant being interns
144 City of Madera | 2023-2024 Operating Budget
(10204300) Engineering
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4100 Permit Fees ‐ Oversize Permits 3,896 2,490 2,730 4,000 4,000 0.00% 4104 Permits/Fire 50,609 39,928 90,400 45,000 45,000 0.00% 4216 Inspection/Plan Check Fees 212,194 148,862 158,115 175,000 150,000 ‐14.30% 4344 Interfund Chg ProgMgt/ICR 744,930 664,074 439,439 825,000 750,000 ‐9.10% 4347 Interfund Chg LAZone/ICR 43,757 51,072 50,089 50,086 53,064 5.90% 4355 Transfer‐In 615,000 615,000 572,000 615,000 684,360 11.30% 4657 Miscellaneous Revenue 22,793 39,282 20,865 ‐ ‐ 0.00% 4659 Refunds and Reimbursements ‐ 9,363 2,042 ‐ ‐ 0.00% 4671 Sale of Real and Personal Prop ‐ ‐ 2,550 ‐ ‐ 0.00% Total Revenue $ 1,693,179 $ 1,570,072 $ 1,338,230 $ 1,714,086 $ 1,686,424 5000 Salaries / Full‐Time 930,998 1,046,061 1,173,869 1,296,221 1,311,025 1.10% 5005 Salaries / Part‐time 131,000 129,065 140,912 237,036 380,164 60.40% 5100 Salaries / Overtime 6,708 3,782 1,618 5,500 ‐ 2,500 54.50% 5105 Salaries / Leave Payout 5,742 20,010 16,284 ‐ ‐ 0.00% 5110 Salaries / Uniform Pay 1,000 1,141 1,000 958 1,000 4.40% 5200 Salaries / Auto & Expense Allo 895 893 1,087 900 1,029 14.30% 5300 Public Employees Retirement Sy 115,878 119,465 128,040 141,735 174,435 23.10% 5302 Long Term Disability Insurance 2,893 2,737 2,821 3,174 3,179 0.20% 5303 Life Insurance Premiums 866 823 891 1,019 1,021 0.20% 5304 Workers Compensation Insurance 109,956 95,188 120,981 140,594 151,685 7.90% 5305 Medicare Tax‐ Employer's Share 16,263 18,156 20,157 23,106 25,208 9.10% 5306 Unfunded Accrued Liability 186,306 220,589 240,372 238,768 232,686 ‐2.50% 5307 Deferred Comp/Part‐Time 2,949 3,184 3,952 6,694 ‐ 1,348 79.90% 5308 Deferred Compensation/Full‐tim 32,240 37,718 40,558 48,942 49,150 0.40% 5309 Unemployment Insurance 3,920 3,439 2,721 3,402 ‐ 2,916 14.30% 5310 Section 125 Benefit Allow. 167,173 179,503 203,905 231,677 213,753 ‐7.70% 6401 Gas and Electric Utilities 18,607 16,232 24,795 24,000 28,800 20.00% 6402 Telephone & Fax Charges 10,891 10,421 10,742 10,530 10,000 ‐5.00% 6405 Copier Lease/Paper Charges ‐ ‐ 2,964 5,800 ‐ 4,000 31.00% 6411 Advertising/Bids and Notices 286 1,027 1,601 2,500 3,000 20.00% 6415 Publications/Subscriptions 545 571 329 1,500 1,500 0.00% 6416 Office Supplies/Expendable 7,514 9,738 3,343 6,500 6,500 0.00% 6417 Software Costs 1,724 1,430 15,058 19,000 20,050 5.50% 6418 Postage / Other Mailing Charge ‐ ‐ 1,378 3,000 3,000 0.00% 6425 Vehicle Fuel, Supplies & Maint 4,228 5,568 6,198 5,902 6,200 5.00% 6440 Contracted Services 84,386 184,628 142,258 275,581 383,250 39.10% 6515 Taxes and Assessments 455 ‐ ‐ ‐ ‐ 0.00% 6530 Conference/Training/Ed 1,635 1,116 1,643 5,000 5,000 0.00% 6532 Maintenance/Other Supplies 2,314 3,006 1,988 11,500 11,500 0.00% 6560 Liability / Property Insurance ‐ ‐ ‐ ‐ 78,472 0.00% 6900 Interfund Chg Facility Maint. 18,954 18,613 18,613 18,613 25,544 37.20% 6902 Interfund Chg Central Supply 2,625 1,565 1,249 ‐ 1,249 0.00% 6903 Interfund Chg Cost Distrib 116,558 ‐ 79,139 116,558 ‐ ‐ 100.00% 6907 Interfund Chg Vehicle Replace 4,993 5,888 5,888 5,888 7,788 32.30% 6908 Interfund Chg Vehicle Maint. 9,945 12,263 12,436 12,436 14,650 17.80% 6918 Interfund Chg Comp Maint 70,872 72,150 91,704 91,704 89,786 ‐2.10% 6920 Interfund Chg Computer Replace 16,177 16,177 24,510 24,510 41,848 70.70% 6924 Interfund Chg Motor Rental ‐ 547 586 586 ‐ 466 20.40% 8200 Transfer Out 0 ‐ ‐ ‐ ‐ 0.00% 8210 Transfers Out/Debt Service 1,761 738 1,653 1,653 4,303 160.40% Total Expense $ 2,089,256 $ 2,243,432 $ 2,547,243 $ 3,022,487 $ 3,298,005 Total Net Surplus/(Deficit) $ (396,077) $ (673,360) $ (1,209,013) $ (1,308,401) $ (1,611,581) 2023-2024 Operating Budget | City of Madera 145
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Department Summary
The Parks and Community Services (PCS) Department provides a wide range of direct services to the public and is divided into three major operational divisions:
Administration
Recreation & Community Services
Parks Maintenance
The divisions work collectively to provide high-quality recreational pursuits, preservation of parks and open space areas, entertainment and leisure services to community
members of all ages.
Subdivisions include sports, seniors, aquatics, landscape maintenance districts, median landscaping, and special events.
The PCS Department also hosts special community events such as Movies in the Park, the Pomegranate Festival, Walk the Trail Days, Senior Days, Free Swim Day, and Madera Eats.
Responsibility
Administration:
Preparation of grant applications and oversight of
allocated funds
Development of departmental policies
2023-2024 Operating Budget | City of Madera 147
Parks & Community Services Department
Annual budget creation
Contract oversight
Payroll and other human resource management
activities
Recreation & Community Services:
Oversight and management of recreation facilities,
such as community and youth centers, senior centers,
the aquatic complex, and the skate park.
Implementation and management of recreation
programming for community members of all ages
including educational and leisure classes; youth,
adapted, and adult sports; swimming lessons and
other aquatics programming; day camps; after-school
programs; fitness/wellness programs; leadership and
career preparedness; and drop-in recreation
programs for youth, including sports, crafts,
technology, and audio-engineering.
Oversight of nutrition, recreation, and leisure
programs and services for senior citizens including
those with special needs.
Parks Maintenance:
Management, oversight, and maintenance of varioussized parks, a cross-city trail system, and other greenbelts and walkways.
Contract oversight and management for the efficient
maintenance and operation of the municipal golf
course.
Oversight of citywide tree maintenance contract.
Oversight of median island landscape maintenance
activities citywide.
Management of the landscape maintenance activities
of the City's 80 Landscape Maintenance Zones (LMZs).
Oversight, maintenance, and protection of the City's
urban forest.
Regular cleanup in the Fresno River of litter, debris, and overgrown shrubbery to prevent hazardous
conditions.
Key Accomplishments
Overview of accomplishments in FY 2022/23:
Consultant Services Agreement of $232,671 for After
School Program services with Madera Unified School
District 2023/2024 school year. The agreement will
allow service at 21 school sites: Elementary schools,
middle schools, and high schools.
Successfully awarded $215,000 in FY 2023/24 CDBG
funding for Centennial Pool Complex. The funding will
be utilized for capital improvements needed at the
lap and dive pools.
Successfully awarded $148,386 in FY 2023/24 CDBG
funding for capital improvements needed at the
Frank Bergon Senior Center.
Successfully awarded $30,000 in FY 2023/24 CDBG
funding towards the senior meal program.
Successfully awarded $100,000 by Caltrans for the
Madera Block Wall Enhancement Project, which
consists of installing artwork along northbound SR 99,
under the Clean California State Beautification
Program.
Successfully awarded $25,000 in DICK’S Sporting
Goods Foundation as part of its Sports Matter
Program, for the installation of batting cages at Lions Town & Country Park.
Secured a two-year extension to the Agreement for
Landscape Maintenance Services with EMTS, Inc.,
estimated at $224,985.60 annually. This Agreement
covers the maintenance of over 30 acres of the
landscaped area not in landscape assessment zones,
as well as the downtown district, certain City facilities, and median islands.
Coordinated and held a Clean California Community
Day March 2023, in conjunction with Caltrans’s
Community Spring into Action efforts, promoting
working together to clean up communities and
spreading the word about taking pride in keeping
California clean. The event had over 65+ volunteers
and targeted several areas.
Received 145 trees, made available through Tree
Fresno, funded by CAL FIRE Urban and Community
Forestry Grant. Trees will be strategically planted
148 City of Madera | 2023-2024 Operating Budget
along five specific locations including Lions Town &
Country Park, Sunrise Rotary Sports Complex Park,
Rotary Park, Pan-American Park, and a section of the
Vernon McCullough River Trail.
Coordinated and held an Earth Day inspired Plant a
Tree Event at Lions Town & Country Park and Rotary
Park in April 2023. The event was made possible by
the trees donated by Tree Fresno. The event drew
over 50+ volunteers.
Completed building demolition at the future site of
India Park. The demolition will allow for future
development of the park, which covers about 8.1
acres. The site needed demolishing of several vacant
buildings, water wells, and septic systems.
Entered into a cooperative agreement with Caltrans
for the completion of the Madera Block Wall
Enhancement Project, which entails art installation
along the block wall south of the 4th Street off-ramp.
The project is in partnership with the Madera County
Arts Council.
Completed construction of memorial monuments at
Thaddeus Sran Playground at Centennial Park and
Harlen and Sharon Rippetoe Horseshoe complex at
Rotary Park.
Entered into a Purchasing Agent Agreement with
County of Madera relating to the CalFresh Healthy
Living Program, not to exceed $23,604. The
partnership allows the City to organize and promote
life skills of healthy eating and active living through healthy cooking and gardening classes.
Expanded and revamped recreational services and
classes after COVID-19 closure. Recreational
programming included a free cheer program,
basketball camp, gaming tournaments, and seasonal
events.
Welcomed Madera Special Needs Sports &
Recreation back with successful soccer and basketball
leagues.
Introduced new “La 3ra” adult basketball league that
occurs weekly on Friday nights at the John Wells
Youth Center and open gym basketball on Thursday
nights at Millview Gym.
Increased sports programming opportunities in the
Tiny Tikes lineup, including multi-sport and track &
field.
Successfully partnered up with agencies to bring
youth services together. Monthly basketball games
are played against other agencies such as Boys and
Girls Clubs. These partnerships build relationships, as well as build comradery among the teams involved.
Reopened recreational programming at the PanAmerican Community Center in September 2023, after closure in March 2020 due to COVID-19.
Collaborated and participated in the 2022
Pomegranate Festival, with revenue from the City of
Madera Kids’ Zone bringing in over $4,000 in revenue.
Collaborated with Madera County and CalFresh UC
Davis to provide physical activities for numerous
elementary schools during Walk to School Day events.
Sierra Vista Elementary, Virginia Rose Elementary,
George Washington Elementary, Alpha Elementary,
and James Madison Elementary Schools had the
opportunity to be a part of these fantastic events.
Held a successful 8-week Movies in the Park summer
series held Friday evenings from July 1st to August
19th. The series drew an estimated 1,000 residents.
Assisted the Police Department with the Festival of
Frights Halloween event in October 2022, held at
Sunrise Rotary Sports Complex. As well as assisting
with the Easter Egg Hunt event held at Lions Town in
Country Park in April 2023.
Partnered with the Police Department to host the 4-
day MAD Kids Camp program. Program Leaders
oversaw participants and assisted with implementing
daily programming.
Special events hosted consisted of the Jolly Trolly
event, Winter Wonderland event, Madera Eats
events, and the Almond Park grand opening event,
the City’s newest park!
Approved Ninth Amendment to the Madera
Municipal Golf Course Operations and Management
2023-2024 Operating Budget | City of Madera 149
Lease Agreement with SGM Inc. The amendment
includes an increased base rent and per-round golf
rates, contributions to capital improvement projects,
the creation of a Gold Course Committee, and
utilization of golf course for five City events, among
other clauses.
Projects Planned for FY 23/24
Complete the Madera Block Wall Enhancement
Project, which consists of the installation of 20 vinylwrapped artwork frames along State Route 99, south of the 4th Street northbound off-ramp. Project was
funded by the Clean California State Beautification
Program in the amount of $100,000. This project
entails collaboration with the Madera County Arts
Council and Caltrans.
Complete much-needed trail rehabilitation at Lions
Town & Country Park, with funding from the
Department of Parks and Recreation in the amount of
$500,000 and the Natural Resources Agency totaling
$1,100,000 for a grand total of $1,600,000 towards
improvements at the park.
Complete installation of batting cages at Lions Town
& Country Park, in part with a $25,000 donation from
DICKS Sporting Goods Foundation, and an additional
$30,000 from the General Fund to complete the
project to standards.
Complete new playground equipment installation,
park amenities, and resurfacing of basketball courts
at McNally Park, with CDBG funding in the amount of
$609,307.
Complete the retile and replaster of both the lap pool and dive pool at Centennial Pool Park, with CDBG
funding in the amount of $215,000. This funding will
address the flaking, staining, and cracking that has
occurred at the pools due to age, decay, and natural
elements.
Complete expenditure of $832,350 awarded under
the Clean California Local Grant Program for river
litter abatement purposes, installation of playground
equipment, motion-capable exercise equipment,
resurfacing of Vernon McCullough River Trail,
installation of trash receptacles, and trail wayfinding signage.
Complete restroom renovations at Lions Town &
Country Park, with $177,952 funding from the 2018
Parks Bond Act Per Capita Grant Program. The
restroom to be restored sits between the park’s most
utilized baseball fields, facing Howard Road.
Complete installation of playground equipment at
Sunrise Rotary Sports Complex, specifically a toddler
lot on the southwest side of the park. Funding for this project was made available through $15,059 from
Chukchansi Grant and $50,000 from General Fund.
Complete pigeon abatement efforts totaling $15,000
at the John Wells Yodamageter to address nuisance,
as well as prevent damages caused by the large flocks
of pigeons, as the hazard this causes on the building.
Funding abatement efforts from General Fund.
Goals & Performance Measures
Request CDBG FY 24/25 funding for roof repairs at the Millview Community Center- Head Start site.
Request CDBG FY 24/25 funding for Pan-American
Center improvements that include parking lot
rehabilitation, sound system improvements, as well
as upgrading front doors for ADA accessibility.
Request CDBG FY 24/25 funding for demolition of the
Zero Gravity Skatepark vacant building, as well as the
Casa Building located at the Corp Yard, where Parks
Maintenance staff primarily works out of. Parks
Maintenance staff will be transitioning to the Public
Works office.
Secure funding for protective wall padding
installation for the John Wells Youth Center
gymnasium.
Analyze participation in all programming to increase
participation levels throughout.
Revamp the community garden located at 621 E. 4th
Street to maximize educational opportunities, create
civic pride, and promote a healthy and active lifestyle. 150 City of Madera | 2023-2024 Operating Budget
Revamp the aquatics programming by resuming
group lessons, creating a junior lifeguard position,
increasing the number of lessons offered, opening lap
swim to the public, and serving a greater audience by
creating a toddler and infant class.
Revamp sports programming by adding open gym
nights for adult soccer and volleyball, creating a Futsal (indoor soccer) youth league, resuming adult flag
football, and increasing sports official capacity.
Promote and advertise rental opportunities at the
Pan-American Community Center, Frank Bergon
Senior Center, and Rotary Hut, as well as park
facilities, pool facilities, and the various amenities
each offer.
Continue to seek out new revenue sources to support
departmental activities, vision, and goals.
Develop a Memorandum of Understanding specific to
user groups, such as the sports leagues, and seek City
Council approval.
Department Fund Summary
The current budget reflects the following assumptions
regarding programming:
The 2023/24 Aquatics season requires additional
staffing to ensure risk management practices, safety
concerns, and accident prevention is a priority.
Sports revenues and their corresponding
expenditures are expected to continue returning to
pre-COVID levels in FY 2023/2024, with FY 2022/2023
being the first full year sports programming was
offered after the pandemic.
Efforts to promote the rental of park facilities and
centers as a revenue-generating source will help
offset General Fund expenditures.
Increased duties, responsibilities, capital
improvement projects, and maintenance areas lead
to requesting additional staffing support both in fulltime and part-time coverage.
Department Staffing & Structure
The Department is responsible for 11 individual budgets, which include:
Administration
Aging Services
Aquatics
Community & Recreation Centers
Golf Course
Landscape Maintenance District (LMD)
Median Landscaping
Parks Maintenance
Recreation
Special Events
Sports
Administration
The Administration Division is devoted to managing and
overseeing the entire PCS Department. Specific functions include management of the department’s purchasing, safety, policy, grant-writing, grant management, procedures, and marketing, as well as all fiscal and contractual functions.
Aging Services
The Senior Services Budget funds the operations of two senior centers and associated programming for senior citizens. This budget includes senior recreation programs, enrichment
classes, and day trips.
Aquatics
The Aquatics Program Budget provides maintenance,
operations, and staffing of the swimming pool complex and programming services. Revenue is received from concession stands, swimming lessons, and pool rentals.
Community & Recreation Centers
The Centers Budget provides personnel, maintenance, and operations for the department’s community centers. Centers included are the John W. Wells Youth Center, Pan-American Community Center, Bergon Senior Center, Youth Hut, Mexican American Center, Millview Center, Zero Gravity Skate Park, and LTC Amphitheater.
2023-2024 Operating Budget | City of Madera 151
Golf Course
The PCS Department oversees the Golf Course Budget which supports a contract with a private vendor who manages the operations and maintenance of the City's municipal golf course.
Landscape Maintenance District
The Landscape Maintenance District Budget supports staff efforts to maintain landscaping in the City's 80 distinct zones.
Revenues are made up solely of assessments paid by individual parcel owners with their biannual property tax payments.
Median Landscaping
The Median Island Budget provides for landscaping
maintenance and upkeep of median islands throughout the city. Gas tax is the sole source of revenue for the activities reflected within this cost center for the 2023/24 fiscal year.
This work is contracted to an outside vendor.
Parks Maintenance
The Parks Maintenance Budget funds full and part-time
personnel engaged in the maintenance of all the City parks, trails, and public green spaces. Day-to-day operations include maintenance of turf, trees, landscape, trails, public restrooms, picnic areas, and pavilions, addressing repairs, vandalism, and capital improvement projects.
Recreation
The Recreation Budget reflects revenues and expenses
necessary to support maintenance and operations, materials, and staffing for delivering recreation programs and activities.
Revenue is received through concession stands, and
partnership agreements.
Special Events
The Special Events Budget details revenues and expenditures for community events including golf tournaments, Movies in the Park, Pomegranate Festival, Madera Eats, etc.
Sports
The Sports Budget reflects revenues and expenditures related to youth and adult sports programming. The Department
provides organized, fee-based sports leagues and
tournaments for Madera residents of all ages. Basketball, softball, T-Ball, flag football, and soccer are among the department's many sports offerings.
152 City of Madera | 2023-2024 Operating Budget
(10206000) Parks Adminstration
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4301 Donations 3,500 2,500 40 - - 0.00%
4344 Interfund Chg ProgMgt/ICR - - 73 - - 0.00%
4649 Admin Fees (63) 9,205 11,026 12,000 5,000 -58.30%
4659 Refunds and Reimbursements - 59 - - - 0.00%
Total Revenue $ 3,438 $ 11,764 $ 11,138 $ 12,000 $ 5,000 5000 Salaries / Full-Time 160,654 78,608 140,849 158,657 244,760 54.30% 5005 Salaries / Part-time - 18,736 49,740 45,360 25,504 -43.80% 5100 Salaries / Overtime 66 - 1,076 500 500 0.00%
5105 Salaries / Leave Payout 12,682 2,647 - - - 0.00%
5200 Salaries / Auto & Expense Allo 726 - - - - 0.00%
5300 Public Employees Retirement Sy 16,960 9,839 19,354 21,980 33,417 52.00% 5302 Long Term Disability Insurance 455 194 282 332 552 66.30% 5303 Life Insurance Premiums 201 94 169 193 250 29.50%
5304 Workers Compensation Insurance 18,085 7,853 17,304 18,650 24,068 29.10% 5305 Medicare Tax- Employer's Share 2,627 1,549 2,874 3,125 4,121 31.90% 5306 Unfunded Accrued Liability 25,218 16,247 34,895 17,927 44,078 145.90% 5307 Deferred Comp/Part-Time - - 68 - - 0.00%
5308 Deferred Compensation/Full-tim 2,971 3,301 5,747 6,856 10,656 55.40% 5309 Unemployment Insurance 429 278 361 489 569 16.40%
5310 Section 125 Benefit Allow. 38,754 19,464 26,637 28,278 41,228 45.80% 6402 Telephone & Fax Charges 2,805 3,235 3,557 3,156 3,200 1.40% 6405 Copier Lease/Paper Charges - - 974 3,500 3,500 0.00% 6410 Advertising/Job Announcements - 4,897 - - - 0.00%
6411 Advertising/Bids and Notices - - 352 1,000 1,000 0.00% 6412 Advertising/Other - 4,417 258 - - 0.00%
6413 Promotional Items - - 2,976 4,000 4,000 0.00%
6415 Publications/Subscriptions - - - - 2,373 0.00%
6416 Office Supplies/Expendable 324 233 1,192 1,200 1,200 0.00% 6417 Software Costs - - - 600 - -100.00%
6418 Postage / Other Mailing Charge - - - - 300 0.00%
6440 Contracted Services 17,763 14,689 5,459 15,000 - -100.00% 6451 Bank Service Charges - - - - 3,000 0.00%
6530 Conference/Training/Ed 2,400 1,927 695 3,000 10,000 233.30% 6532 Maintenance/Other Supplies 822 184 574 1,500 4,000 166.70% 6902 Interfund Chg Central Supply - - 455 - 455 0.00%
6903 Interfund Chg Cost Distrib 20,616 - - - - 0.00%
6918 Interfund Chg Comp Maint 39,588 40,302 16,982 16,982 16,627 -2.10% 6920 Interfund Chg Computer Replace 9,021 9,021 4,539 4,539 7,750 70.70% 8200 Transfer Out 0 - - - - 0.00%
8260 Transfer-Out CIP - - - - 130,000 0.00%
Total Expense $ 373,167 $ 237,714 $ 337,372 $ 356,824 $ 617,108 Total Net Surplus/(Deficit) $ (369,730) $ (225,951) $ (326,233) $ (344,824) $ (612,108) 2023-2024 Operating Budget | City of Madera 153
(10206100) Parks
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4171 Rents and Leases/Athletic Fiel 2878.1 26696.38 27276.88 10000 22000 120.00% 4172 Field Utility Revenue 0 11060.75 12937 14000 14000 0.00% 4173 Rents and Leases/Lions Pavil 615 7907.75 6990 7000 7000 0.00% 4174 Rents and Leases/Rotary Pavil 0 5699.75 5141.25 6500 5000 -23.10% 4175 Rents and Leases/Millview Pavi 0 2125 1950 3000 2000 -33.30% 4301 Donations 0 33157 1000 0 0 0.00%
4346 Interfund Chg Cost Distributio 90000 90000 90000 90000 90000 0.00% 4347 Interfund Chg LAZone/ICR 52872.6 61711.8 60516.36 60521 64120 5.90% 4355 Transfer-In 180000 180000 180000 180000 180000 0.00% 4360 Transfer-In CIP 0 0 609306.96 609307 0 -100.00%
4434 Grants 80000 0 396524.42 3025302 0 -100.00%
4600 Assessments 1536 777.6 1728.56 1500 1500 0.00%
4657 Miscellaneous Revenue -170 310 240 5000 0 -100.00% 4659 Refunds and Reimbursements 4111.52 4214.51 12554.61 1000 5000 400.00% 4671 Sale of Real and Personal Prop 0 0 7277 0 0 0.00%
Total Revenue $ 2,878 $ 37,757 $ 40,214 $ 24,000 $ 36,000 5000 Salaries / Full-Time 540,232 504,402 594,286 605,653 673,789 11.30% 5005 Salaries / Part-time 96,708 177,974 151,337 198,379 204,988 3.30% 5100 Salaries / Overtime 7,421 21,662 47,261 18,000 20,000 11.10% 5105 Salaries / Leave Payout 1,137 - 1,212 - - 0.00%
5110 Salaries / Uniform Pay 2,650 2,400 2,900 2,984 2,900 -2.80% 5300 Public Employees Retirement Sy 77,516 67,908 76,479 76,277 100,525 31.80% 5302 Long Term Disability Insurance 1,789 1,610 1,736 1,970 1,746 -11.40% 5303 Life Insurance Premiums 835 701 779 848 815 -3.90% 5304 Workers Compensation Insurance 66,033 54,302 78,422 76,833 82,017 6.70% 5305 Medicare Tax- Employer's Share 9,829 10,630 13,298 12,206 13,548 11.00% 5306 Unfunded Accrued Liability 140,222 149,335 167,058 161,683 162,595 0.60% 5307 Deferred Comp/Part-Time 3,077 6,216 8,525 7,439 7,687 3.30% 5308 Deferred Compensation/Full-tim 22,354 20,362 23,805 27,802 30,657 10.30% 5309 Unemployment Insurance 3,804 4,331 4,130 2,118 1,733 -18.20% 5310 Section 125 Benefit Allow. 203,078 188,250 228,084 253,881 213,146 -16.00% 6401 Gas and Electric Utilities 28,591 46,326 70,432 50,000 50,000 0.00% 6402 Telephone & Fax Charges 3,917 3,285 4,388 3,168 4,000 26.30% 6416 Office Supplies/Expendable 942 885 1,131 1,000 1,000 0.00% 6425 Vehicle Fuel, Supplies & Maint 45,496 68,073 74,029 71,260 74,823 5.00% 6440 Contracted Services 175,449 249,129 432,430 488,200 233,481 -52.20% 6461 Safety Inspections/Repairs - - 654 500 600 20.00%
6501 Parks Online Registration 960 7,393 9,810 7,500 3,500 -53.30% 6530 Conference/Training/Ed - 316 - 500 500 0.00%
6532 Maintenance/Other Supplies 105,163 142,097 136,986 117,000 132,850 13.50% 6560 Liability / Property Insurance 1,080 1,558 1,797 1,836 193,851 10458.30% 6900 Interfund Chg Facility Maint. 7,778 8,077 8,077 8,077 18,204 125.40% 6902 Interfund Chg Central Supply 17,922 30,407 39,860 - 39,860 0.00% 6903 Interfund Chg Cost Distrib 83,348 - 56,867 83,348 - -100.00% 6907 Interfund Chg Vehicle Replace 49,604 57,930 70,396 70,396 81,230 15.40% 6908 Interfund Chg Vehicle Maint. 93,466 97,218 96,667 96,667 116,780 20.80% 6918 Interfund Chg Comp Maint 14,162 14,417 22,643 22,643 22,169 -2.10% 6920 Interfund Chg Computer Replace 3,048 3,048 6,052 6,052 10,333 70.70% 6924 Interfund Chg Motor Rental - 10,756 12,835 12,835 9,143 -28.80% 7030 Facilities And Improvements - 80,152 219 852,259 55,000 -93.50% 7040 Parks/Facilities Equipment - 82,748 308,663 2,804,350 115,000 -95.90% 8200 Transfer Out 0 - - - 232,500 0.00%
8210 Transfers Out/Debt Service 11,389 4,953 12,890 12,890 32,694 153.60% Total Expense $ 1,819,002 $ 2,118,850 $ 2,766,139 $ 6,156,555 $ 2,943,664 Total Net Surplus/(Deficit) $ (1,816,124) $ (2,081,093) $ (2,725,925) $ (6,132,555) $ (2,907,664) 154 City of Madera | 2023-2024 Operating Budget
(10206110) Landscape Maintenace District Services
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4347 Interfund Chg LAZone/ICR 237,015 276,640 271,297 271,299 287,433 5.90% Total Revenue $ 237,015 $ 276,640 $ 271,297 $ 271,299 $ 287,433 5000 Salaries / Full-Time 97,017 109,100 114,975 114,122 131,451 15.20% 5005 Salaries / Part-time 69,211 60,030 154,982 180,000 183,768 2.10% 5100 Salaries / Overtime 1,670 6,943 10,861 2,000 2,000 0.00% 5110 Salaries / Uniform Pay 500 500 500 500 500 0.00%
5300 Public Employees Retirement Sy 10,109 10,203 10,894 10,825 15,789 45.90% 5302 Long Term Disability Insurance 288 282 294 319 335 5.00% 5303 Life Insurance Premiums 151 143 148 154 154 0.00%
5304 Workers Compensation Insurance 17,176 13,815 16,309 26,820 28,423 6.00% 5305 Medicare Tax- Employer's Share 2,536 2,663 2,738 4,444 4,736 6.60% 5306 Unfunded Accrued Liability 13,958 17,021 18,581 18,385 18,375 -0.10% 5307 Deferred Comp/Part-Time 2,570 2,417 2,304 6,750 6,891 2.10% 5308 Deferred Compensation/Full-tim 4,039 4,236 4,648 5,281 6,148 16.40% 5309 Unemployment Insurance 1,340 1,053 993 478 409 -14.40% 5310 Section 125 Benefit Allow. 37,678 38,573 50,712 50,579 54,266 7.30% 6425 Vehicle Fuel, Supplies & Maint 4,453 9,092 10,277 7,553 7,931 5.00% 6532 Maintenance/Other Supplies - - 2,489 - - 0.00%
6560 Liability / Property Insurance - - - - 643 0.00%
6903 Interfund Chg Cost Distrib 12,304 - - - - 0.00%
6907 Interfund Chg Vehicle Replace 6,000 6,867 8,067 8,067 9,467 17.40% 6908 Interfund Chg Vehicle Maint. 12,542 12,115 12,875 12,875 15,168 17.80% 8200 Transfer Out 0 - - - - 0.00%
Total Expense $ 293,543 $ 295,052 $ 422,646 $ 449,152 $ 486,454 Total Net Surplus/(Deficit) $ (56,527) $ (18,412) $ (151,350) $ (177,853) $ (199,021) 2023-2024 Operating Budget | City of Madera 155
(10206120) Median Landscaping
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4355 Transfer-In 119,100 119,100 134,580 134,580 150,730 12.00% Total Revenue $ 119,100 $ 119,100 $ 134,580 $ 134,580 $ 150,730 5000 Salaries / Full-Time - - - 7,729 - -100.00%
5300 Public Employees Retirement Sy - - - 760 - -100.00% 5302 Long Term Disability Insurance - - - 33 - -100.00% 5303 Life Insurance Premiums - - - 10 - -100.00%
5304 Workers Compensation Insurance - - - 696 - -100.00% 5305 Medicare Tax- Employer's Share - - - 95 - -100.00% 5308 Deferred Compensation/Full-tim - - - 337 - -100.00% 5309 Unemployment Insurance - - - 37 - -100.00%
5310 Section 125 Benefit Allow. - - - 1,150 - -100.00%
6440 Contracted Services 134,580 139,650 127,835 134,580 150,730 12.00% Total Expense $ 134,580 $ 139,650 $ 127,835 $ 145,427 $ 150,730 Total Net Surplus/(Deficit) $ (15,480) $ (20,550) $ 6,745 $ (10,847) $ - 156 City of Madera | 2023-2024 Operating Budget
(10206200) Recreation
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4185 Program Fees Revenue - 708 - 10,000 - -100.00%
4186 Leisure/Enrichment Fees - - 55 3,000 1,000 -66.70% 4258 Concession - 656 3,217 5,000 3,000 -40.00%
4301 Donations (90) - - 2,500 - -100.00%
4434 Grants 25,000 - - - - 0.00%
4659 Refunds and Reimbursements - 24,999 - 25,000 13,604 -45.60% Total Revenue $ 24,910 $ 26,363 $ 3,271 $ 45,500 $ 17,604
0.00%
5000 Salaries / Full-Time 45,360 49,350 55,428 51,380 39,944 -22.30% 5005 Salaries / Part-time 12,982 84,246 176,904 266,106 133,280 -49.90% 5100 Salaries / Overtime 591 675 2,804 2,400 2,400 0.00% 5105 Salaries / Leave Payout - 5,575 2,614 - - 0.00%
5300 Public Employees Retirement Sy 5,074 6,834 7,401 7,637 4,424 -42.10% 5302 Long Term Disability Insurance 150 161 179 188 125 -33.50% 5303 Life Insurance Premiums 48 55 72 68 50 -26.50%
5304 Workers Compensation Insurance 6,029 11,028 21,229 28,218 15,105 -46.50% 5305 Medicare Tax- Employer's Share 891 2,126 3,605 4,773 2,706 -43.30% 5306 Unfunded Accrued Liability 7,287 11,515 13,231 12,562 18,616 48.20% 5307 Deferred Comp/Part-Time 354 2,526 6,323 9,112 4,998 -45.10% 5308 Deferred Compensation/Full-tim 1,903 1,983 2,247 2,363 1,691 -28.40% 5309 Unemployment Insurance 453 1,906 3,129 479 228 -52.40% 5310 Section 125 Benefit Allow. 8,432 13,118 16,522 19,788 4,320 -78.20% 6401 Gas and Electric Utilities 10,076 11,575 5,766 25,000 6,500 -74.00% 6402 Telephone & Fax Charges 764 658 528 672 800 19.00% 6412 Advertising/Other 483 717 4 1,200 1,200 0.00%
6416 Office Supplies/Expendable 137 65 951 1,000 1,000 0.00% 6417 Software Costs - 119 - 500 - -100.00%
6440 Contracted Services 2,390 1,668 3,115 10,000 5,000 -50.00% 6445 Field Trips - - - 4,000 - -100.00%
6480 Program Expense 483 - 6,398 13,000 13,000 0.00%
6518 Other Supplies - - - 2,000 - -100.00%
6530 Conference/Training/Ed 2,261 43 1,769 3,500 3,500 0.00% 6532 Maintenance/Other Supplies 11,927 16,564 10,405 12,100 10,000 -17.40% 6902 Interfund Chg Central Supply - - 76 - 76 0.00%
6903 Interfund Chg Cost Distrib 4,851 - 3,293 4,851 - -100.00% 6907 Interfund Chg Vehicle Replace 583 - - - - 0.00%
6908 Interfund Chg Vehicle Maint. 4,736 - - - - 0.00%
6924 Interfund Chg Motor Rental 6,327 - - - - 0.00%
8200 Transfer Out 0 - - - - 0.00%
8210 Transfers Out/Debt Service 4,014 2,891 3,467 3,467 274 -92.10% Total Expense $ 138,586 $ 225,398 $ 347,458 $ 486,364 $ 269,237 Total Net Surplus/(Deficit) $ (113,676) $ (199,035) $ (344,187) $ (440,864) $ (251,633) 2023-2024 Operating Budget | City of Madera 157
(10206218) Sr. Citizen Community Service
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4303 Donations/C-1 - - - 1,000 - -100.00%
4304 Donations/C-2 - - - - - 0.00%
4315 Fundraising 100 - 2,009 2,500 2,000 -20.00%
4355 Transfer-In 87,454 39,238 21,402 21,402 - -100.00% 4463 F.M.A.A.A. Site Management - - - 56,872 - -100.00% Total Revenue $ 87,554 $ 39,238 $ 23,410 $ 81,774 $ 2,000 5000 Salaries / Full-Time 53,745 11,780 29,363 28,304 50,496 78.40% 5005 Salaries / Part-time - 7,896 61,776 111,540 70,938 -36.40% 5100 Salaries / Overtime 1,261 200 671 500 500 0.00%
5105 Salaries / Leave Payout - 6,057 - - - 0.00%
5300 Public Employees Retirement Sy 8,105 2,100 7,923 3,983 12,507 214.00% 5302 Long Term Disability Insurance 189 34 96 93 159 71.00% 5303 Life Insurance Premiums 54 13 37 36 60 66.70%
5304 Workers Compensation Insurance 5,627 1,881 8,196 7,515 11,062 47.20% 5305 Medicare Tax- Employer's Share 830 378 1,337 1,237 1,781 44.00% 5306 Unfunded Accrued Liability 15,472 4,655 16,009 5,517 13,857 151.20% 5307 Deferred Comp/Part-Time - 123 872 2,047 1,452 -29.10% 5308 Deferred Compensation/Full-tim 2,257 437 1,201 1,341 2,445 82.30% 5309 Unemployment Insurance 175 93 703 367 442 20.40%
5310 Section 125 Benefit Allow. 8,424 4,020 14,958 14,626 26,427 80.70% 6401 Gas and Electric Utilities 626 602 1,347 750 1,200 60.00% 6402 Telephone & Fax Charges 2,552 2,312 2,298 2,328 2,328 0.00% 6412 Advertising/Other - - - 200 - -100.00%
6413 Promotional Items - - - - 400 0.00%
6416 Office Supplies/Expendable 128 122 384 750 750 0.00% 6425 Vehicle Fuel, Supplies & Maint - - - 300 - -100.00% 6440 Contracted Services 17,077 - 5,400 20,000 1,500 -92.50% 6445 Field Trips - 31 10,947 5,000 6,000 20.00%
6518 Other Supplies - - 9,300 - - 0.00%
6530 Conference/Training/Ed 20 130 220 500 2,000 300.00% 6532 Maintenance/Other Supplies 8,971 3,127 4,566 4,500 4,500 0.00% 6903 Interfund Chg Cost Distrib 6,368 - 4,324 6,368 - -100.00% 6924 Interfund Chg Motor Rental 2,302 - - - - 0.00%
8200 Transfer Out 0 - - - - 0.00%
8210 Transfers Out/Debt Service 249 85 165 165 699 323.40% Total Expense $ 134,432 $ 46,075 $ 182,092 $ 217,967 $ 211,503 Total Net Surplus/(Deficit) $ (46,878) $ (6,837) $ (158,682) $ (136,194) $ (209,503) 158 City of Madera | 2023-2024 Operating Budget
(10206220) Sports Program
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4200 Adult Sport Fees (630.00) 11,673.75 29,955.87 22,000.00 25,000.00 13.70% 4248 Revenue/Youth Sports 2,230.00 57,700.00 52,766.69 45,000.00 45,000.00 0.00% 4301 Donations - - 5,253.00 - 5,000.00 0.00%
Total Revenue $ 1,600 $ 69,374 $ 87,976 $ 67,000 $ 75,000 5000 Salaries / Full-Time 2,990 13,594 13,584 11,888 53,466 349.80% 5005 Salaries / Part-time 602 40,836 80,144 109,545 88,883 -18.90% 5100 Salaries / Overtime 18 187 433 500 500 0.00%
5300 Public Employees Retirement Sy 294 1,638 1,300 1,138 6,639 483.40% 5302 Long Term Disability Insurance 9 37 38 37 161 335.20% 5303 Life Insurance Premiums 4 15 15 15 64 326.70%
5304 Workers Compensation Insurance 369 4,173 8,446 10,725 12,885 20.20% 5305 Medicare Tax- Employer's Share 54 821 1,414 1,836 2,143 16.80% 5306 Unfunded Accrued Liability - - - 2,498 - -100.00%
5307 Deferred Comp/Part-Time 21 1,493 3,034 4,127 3,353 -18.80% 5308 Deferred Compensation/Full-tim 117 477 503 563 2,589 359.90% 5309 Unemployment Insurance 20 898 1,193 649 763 17.60% 5310 Section 125 Benefit Allow. 1,086 4,867 6,282 6,143 27,982 355.60% 6412 Advertising/Other - 10 753 1,000 1,000 0.00%
6416 Office Supplies/Expendable 119 171 152 400 400 0.00% 6440 Contracted Services - - 10,695 10,000 15,000 50.00% 6501 Parks Online Registration - - 185 - - 0.00%
6530 Conference/Training/Ed - - - - 1,500 0.00%
6532 Maintenance/Other Supplies 694 16,829 10,503 10,000 10,000 0.00% 6903 Interfund Chg Cost Distrib 155 - 106 155 - -100.00% 8200 Transfer Out 0 - - - 41,000 0.00%
Total Expense $ 6,553 $ 86,046 $ 138,780 $ 171,219 $ 268,328 Total Net Surplus/(Deficit) $ (4,953) $ (16,672) $ (50,804) $ (104,219) $ (193,328) 2023-2024 Operating Budget | City of Madera 159
(10206230) Aquatics Program
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4238 Public Swim - - 5,061.85 10,000.00 5,000.00 -50.00% 4258 Concession - - 4,943.70 7,000.00 4,000.00 -42.90%
4259 Lessons - - 10,370.00 10,000.00 10,000.00 0.00%
4260 Pool Rentals - 960.00 7,220.00 8,000.00 6,000.00 -25.00% Total Revenue $ - $ 960 $ 27,596 $ 35,000 $ 25,000
5000 Salaries / Full-Time 1,323 8,925 17,603 16,982 17,822 4.90% 5005 Salaries / Part-time 904 17,316 49,399 103,780 126,406 21.80% 5100 Salaries / Overtime 9 255 1,528 500 500 0.00%
5300 Public Employees Retirement Sy 330 2,866 4,596 2,390 3,932 64.50% 5302 Long Term Disability Insurance 4 29 58 56 56 0.00% 5303 Life Insurance Premiums 2 11 22 22 21 -4.50%
5304 Workers Compensation Insurance 229 1,963 6,127 9,672 12,579 30.10% 5305 Medicare Tax- Employer's Share 33 390 1,010 1,637 2,161 32.00% 5306 Unfunded Accrued Liability - - - 4,502 - -100.00%
5307 Deferred Comp/Part-Time 6 347 1,388 3,457 4,491 29.90% 5308 Deferred Compensation/Full-tim 56 356 720 805 862 7.10% 5309 Unemployment Insurance 8 184 661 779 727 -6.70%
5310 Section 125 Benefit Allow. 516 3,771 8,976 8,776 9,327 6.30% 6401 Gas and Electric Utilities 18,596 20,790 9,046 20,000 10,000 -50.00% 6402 Telephone & Fax Charges 277 253 273 264 300 13.60% 6428 Repairs - - 2,496 7,500 7,500 0.00%
6440 Contracted Services 21,731 23,168 13,229 12,500 13,000 4.00% 6460 Pre-Employment Costs - - - 1,300 1,250 -3.80%
6480 Program Expense - - - - 10,000 0.00%
6530 Conference/Training/Ed - 1,135 1,817 1,800 1,800 0.00% 6532 Maintenance/Other Supplies 8,788 7,946 8,231 14,000 5,000 -64.30% 6560 Liability / Property Insurance - - - - 2,382 0.00% 6900 Interfund Chg Facility Maint. 3,864 4,013 4,013 4,013 9,043 125.30% 6903 Interfund Chg Cost Distrib 102 - 69 102 - -100.00% 8200 Transfer Out (0) - - - - 0.00%
8210 Transfers Out/Debt Service 7,408 1,594 5,538 5,538 7,115 28.50% 8001 Principal Payment - - 520,546 520,546 537,120 3.20% Total Expense $ 64,184 $ 95,315 $ 657,345 $ 740,921 $ 783,394 Total Net Surplus/(Deficit) $ (64,184) $ (94,355) $ (629,750) $ (705,921) $ (758,394) 160 City of Madera | 2023-2024 Operating Budget
(10206240) Community & Recreation Centers
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4154 Mex-Am Center Rents - - - 1,500 - -100.00%
4155 Pan Am Center Rents (240) - 3,613 3,000 4,500 50.00% 4167 Rents and Leases Income 21,963 18,432 16,438 37,000 9,000 -75.70% 4168 Rents/ Pan Am Center (7,205) - 11,375 16,500 17,000 3.00% 4181 Youth Program Leases - - 990 - - 0.00%
4183 Rents/Youth Hut - - 680 2,000 2,000 0.00%
4261 Programs Fees - 9,527 - 9,527 10,000 5.00%
4301 Donations 300 - 300 - - 0.00%
4434 Grants 9,000 - - - - 0.00%
4657 Miscellaneous Revenue - - - 5,000 - -100.00%
4659 Refunds and Reimbursements - 291 39,824 - - 0.00%
Total Revenue $ 23,818 $ 28,250 $ 73,220 $ 74,527 $ 42,500 5000 Salaries / Full-Time 3,968 16,800 17,573 16,982 29,704 74.90% 5005 Salaries / Part-time 1,370 33,690 26,612 75,000 67,349 -10.20% 5100 Salaries / Overtime 123 405 1,164 500 500 0.00%
5300 Public Employees Retirement Sy 647 4,849 4,479 2,390 6,945 190.60% 5302 Long Term Disability Insurance 13 56 58 56 94 67.90% 5303 Life Insurance Premiums 5 22 22 23 36 56.50%
5304 Workers Compensation Insurance 559 3,914 4,041 6,876 8,710 26.70% 5305 Medicare Tax- Employer's Share 80 754 664 1,155 1,443 24.90% 5306 Unfunded Accrued Liability - - - 8,261 - -100.00%
5307 Deferred Comp/Part-Time 30 756 575 2,250 1,963 -12.80% 5308 Deferred Compensation/Full-tim 167 678 717 804 1,439 79.00% 5309 Unemployment Insurance 27 452 302 191 315 64.90%
5310 Section 125 Benefit Allow. 1,547 6,952 8,979 8,775 15,546 77.20% 6401 Gas and Electric Utilities 78,176 58,330 82,474 85,000 80,000 -5.90% 6402 Telephone & Fax Charges 29,344 28,711 27,884 28,740 23,000 -20.00% 6412 Advertising/Other - - - - 3,000 0.00%
6416 Office Supplies/Expendable - 488 - 100 100 0.00%
6428 Repairs - - 8,979 10,000 15,000 50.00%
6440 Contracted Services 83,787 100,464 149,543 96,000 132,700 38.20% 6480 Program Expense 119 62 - 2,000 1,000 -50.00%
6532 Maintenance/Other Supplies 5,786 19,686 18,926 15,000 14,000 -6.70% 6560 Liability / Property Insurance - - - - 66,160 0.00% 6900 Interfund Chg Facility Maint. 134,734 140,056 140,056 140,056 249,981 78.50% 6902 Interfund Chg Central Supply 9 - - - - 0.00%
6903 Interfund Chg Cost Distrib 229 - 156 229 - -100.00% 6918 Interfund Chg Comp Maint 17,023 17,330 47,550 47,550 46,555 -2.10% 6920 Interfund Chg Computer Replace 3,664 3,664 12,709 12,709 21,699 70.70% 7030 Facilities And Improvements - - - 25,000 - -100.00% 7040 Parks/Facilities Equipment - - 2,166 - - 0.00%
8200 Transfer Out (0) - - - - 0.00%
8210 Transfers Out/Debt Service 31,140 9,593 15,485 15,485 53,133 243.10% Total Expense $ 392,547 $ 447,711 $ 571,113 $ 601,132 $ 840,372 Total Net Surplus/(Deficit) $ (368,729) $ (419,461) $ (497,893) $ (526,605) $ (797,872) 2023-2024 Operating Budget | City of Madera 161
(10206270) Special Events
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4260 Pool Rentals - - - 3,000 - -100.00%
4301 Donations - 2,256 31,000 20,000 10,000 -50.00%
4315 Fundraising - 2,948 9,777 2,500 - -100.00%
4657 Miscellaneous Revenue - - 42 - 5,000 0.00%
4683 Program Revenue 40,000 - 55,000 40,000 15,000 -62.50% Total Revenue $ 40,000 $ - $ 55,000 $ 40,000 $ 15,000 -62.50% 5000 Salaries / Full-Time 12,035 17,969 26,892 25,723 36,720 42.80% 5005 Salaries / Part-time - 4,034 9,838 18,750 12,074 -35.60% 5100 Salaries / Overtime 153 225 1,097 100 500 400.00%
5105 Salaries / Leave Payout - 1,394 - - - 0.00%
5300 Public Employees Retirement Sy 1,280 2,183 3,408 3,116 5,600 79.70% 5302 Long Term Disability Insurance 40 58 86 88 113 28.40% 5303 Life Insurance Premiums 13 21 34 34 46 35.30%
5304 Workers Compensation Insurance 1,247 1,842 3,332 4,124 4,588 11.30% 5305 Medicare Tax- Employer's Share 185 356 567 660 745 12.90% 5306 Unfunded Accrued Liability 1,824 4,016 6,926 4,393 6,952 58.30% 5307 Deferred Comp/Part-Time - 112 328 703 441 -37.30%
5308 Deferred Compensation/Full-tim 505 728 1,085 1,202 1,719 43.00% 5309 Unemployment Insurance 35 105 220 372 246 -33.90%
5310 Section 125 Benefit Allow. 2,379 5,768 10,937 11,602 15,070 29.90% 6412 Advertising/Other - - - 1,000 1,000 0.00%
6415 Publications/Subscriptions - - - - 750 0.00%
6440 Contracted Services - - 4,461 40,000 - -100.00%
6518 Other Supplies - 281 2,412 - 20,000 0.00%
6532 Maintenance/Other Supplies 561 9,775 14,329 14,000 27,900 99.30% 6903 Interfund Chg Cost Distrib 1,198 - 813 1,198 - -100.00% 8200 Transfer Out 0 - - - - 0.00%
Total Expense $ 21,453 $ 48,867 $ 86,766 $ 127,065 $ 134,464 Total Net Surplus/(Deficit) $ 18,547 $ (48,867) $ (31,766) $ (87,065) $ (119,464) 162 City of Madera | 2023-2024 Operating Budget
Enterprise Funds
Revenues & Expenses by Organization
Water
Sewer
Solid Waste
Drainage
Airport
Public Transit
Golf
Enterprise funds are municipal services that are funded through fees charged to partly or wholly cover the costs of the services provided. Enterprise activities are roughly analogous to a private sector business.
Water Fund
The Water Fund is funded by user fee revenue which pays for the operations and maintenance of the municipal water
system including 20 wells, a one million gallon above ground storage tank, miles of distribution mains, and approximately 13,000 water meters and services. The fund supports the city’s efforts to provide clean water to the community, conserve water resources, and to plan for future growth.
Sewer Fund
The Sewer Fund is funded by user fee revenue which pays for the maintenance and operation of the sewage collection
system and the Wastewater Treatment Plant (WWTP).
Solid Waste Fund
The Solid Waste Fund is funded by user fee revenue which pays for solid waste collection and street sweeping. When the solid waste rates were in 2022, revenues were expected to exceed billing by 25 for residential customers and 20 percent for commercial customers. The additional funds help pay for utility billing staff, mailings, postage, etc. In addition, some funds are allocated to the Streets Division for pothole repair, graffiti abatement, tree trimming over public streets, and code enforcement.
Drainage Fund
The Drainage Fund is funded by user fee revenue which pays for drainage. Drainage user fees are expected to remain level in FY 2023/24.
Airport Fund
The Airport Fund is funded by user fees and rental and lease income. Some of the major capital expenses are eligible fogrant assistance from the state and or federal government.
Currently, the airport leases nearby land for agricultural purposes for approximately $170,000 annually. However,
with continual state mandates for water reduction, this revenue source may be eliminated if farming within the city limits is identified as a method for major water use
reduction. It also receives $64,803 in rent from the Golf Course Fund, as the golf course sits on Airport property.
Additional revenues are being saved for future
improvements.
Golf Course Fund
The golf course is operated by a third-party vendor. With the adoption of a new contract between the City and the golf course operator, the annual subsidy from the General Fund is expected to be eliminated in future fiscal years. However, there is still a small subsidy in the FY 23/24 budget to help offset the final debt service payment from the Golf Course Fund.
Local Transit Fund
The Local Transit Fund consists of both the Madera Metro fixed route system and Dial-A-Ride (DAR). Revenues are
generated through federal and state grants as well as local transportation funds and fare collections. Much of the
capital outlay is funded by Special Revenue Funds.
164 City of Madera | 2023-2024 Operating Budget
Enterprise Funds Operating Budget Overview
Expense Summaries
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Water Org List ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 20300000‐Water Utility ‐ (655,835) ‐ ‐ ‐ 0.00% 20301220‐Utility Billing/Water 799,911 887,430 697,149 784,733 760,570 ‐3.08% 20303800‐Water Mtnc/Operations 4,713,330 4,851,014 5,597,573 5,040,668 5,922,872 17.50% 20303810‐Water Quality Control 716,239 713,161 928,437 924,699 808,918 ‐12.52% 20303820‐Water Conservation Program 222,508 267,587 256,117 257,626 465,974 80.87% 20303825‐Integrated Regional Water Mgt 12,161 ‐ 21,347 ‐ ‐ 0.00% 20303830‐Water Capital Outlay 979,898 1,081,235 382,085 4,954,823 15,728,507 217.44% 20303840‐Water Debt Service/Rev Bonds 290,555 273,405 783,950 781,890 783,745 0.24% Total Water 7,734,602 7,417,998 8,666,658 12,744,439 24,470,586 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Sewer Org List ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 20401230‐Utility Billing/Sewer 444,220 388,051 338,176 382,752 387,346 1.20% 20403400‐Sewer Mtnc/Operations 1,377,148 1,300,576 1,490,013 1,484,546 1,780,989 19.97% 20403410‐WWT Plant 3,787,188 4,280,504 3,947,743 4,769,566 4,770,559 0.02% 20403420‐Sewer Capital Outlay 2,538,512 2,527,875 2,302,459 2,996,521 17,800,063 494.02% 20403430‐WWTP Bond Admin 1,227,266 963,360 3,323,544 2,533,049 2,527,048 ‐0.24% Total Sewer 9,374,333 9,460,365 11,401,934 12,166,433 27,266,005 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Solid Waste Org List ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 47601235‐Utility Billing/Garbage 358,858 440,150 346,924 402,117 386,410 ‐3.91% 47603600‐Solid Waste Disposal 5,479,695 5,903,962 6,917,515 5,665,687 7,640,276 34.85% 47603620‐Solid Waste Recycling 3,834 38 ‐ 45 ‐ ‐100.00% 47603630‐Street Cleaning 511,560 569,617 630,962 623,310 688,518 10.46% 47603640‐Beverage Container Recycling 44 16,543 14,915 16,349 16,349 0.00% 47603730‐Tire Clean Up 14,032 24,733 26,098 38,719 117,341 203.06% Total Solid Waste 6,368,023 6,955,043 7,936,414 6,746,226 8,848,894 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Drain Org List ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 45003040‐Drainage Capital Outlay 329,803 328,463 ‐ ‐ 811,500 0.00% 45003080‐Drainage Operations 93,580 100,519 97,324 96,685 130,245 34.71% 45003090‐Drainage Flood Control 587,419 641,150 748,916 716,228 1,036,377 44.70% Total Drain 1,010,802 1,070,132 846,240 812,913 1,978,122 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Airport Org List ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 20503270‐Airport Operations 805,834 928,026 575,607 605,087 553,909 ‐8.46% 20503510‐Airport Capital Projects ‐ ‐ 800,015 30,553 1,871,000 6023.87% Total Airport 805,834 928,026 1,375,622 635,639 2,424,909 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Transit Org List ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 21285290‐Transportation‐ Dial‐A‐Ride 754,157 1,025,037 1,218,497 1,309,452 1,315,054 0.43% 21285490‐Dial‐A‐Ride Capital Outlay 17,037 17,037 ‐ ‐ ‐ 0.00% 21295300‐Transportation ‐ Fixed Route 1,331,653 1,530,725 1,638,365 1,685,823 2,027,163 20.25% 21295425‐SB1‐State of Good Repair ‐ 9,311 26,982 351,717 66,676 ‐81.04% 21295491‐Low Carbon Transit Operation ‐ 24,775 ‐ ‐ 350,000 0.00% 21295500‐Fixed Route ‐ Capital Outlay 248,493 260,479 (10,796) 421,200 ‐ ‐100.00% 21295590‐Prop 1B PTMISEA 150,060 147,927 187,985 303,512 205,748 ‐32.21% 21295595‐Caltrans ‐ Transit Study Grant ‐ 93,557 6,356 22,000 ‐ ‐100.00% Total Transit 2,501,400 3,108,849 3,067,388 4,093,705 3,964,641 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Golf Org List ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 20606290‐Golf Operations 64,083 64,083 64,083 17,568 78,540 347.06% 20606295‐Golf Course Capital 0 0 0 0 75000 0.00%
20606299‐Golf Course Debt Service 30,551 20,962 328,844 328,844 164,381 ‐50.01% Total Golf 94,634 85,045 392,927 346,412 317,921 Total 27,889,628 29,025,457 33,687,183 37,545,768 69,271,078 Expense Summaries
2023-2024 Operating Budget | City of Madera 165
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Water
(20300000) Water Utility
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4162 Interest Income 230,615 185,003 549,552 135,700 600,000 342.20% 4202 Application Fee 24,497 35,098 28,430 35,000 28,000 -20.00% 4205 State SB1186 Fees/Bus Lic 4 - - 25 -100.00% -
4206 Construction Usage Fee 3,270 11,179 4,007 3,500 3,500 0.00% 4208 Late Payment/Other Penalty 21 - 220,956 130,000 130,000 0.00% 4220 Meter Amortization 10,754 25,567 17,286 23,000 -100.00% - 4221 Meter Setup/Relocation Fee 3,591 5,428 3,007 5,000 4,000 -20.00% 4224 Revenue/Water Patrol Fines 2,450 - 775 28,800 1,000 -96.60% 4229 User Charges 13,049,735 12,913,827 11,793,462 14,532,000 12,500,000 -14.00% 4246 Water Permits and Fees 1,488 (62) - 1,500 1,646 9.80% 4346 Interfund Chg Cost Distributio 9,517 4,327 4,327 4,327 4,327 0.00% 4659 Refunds and Reimbursements - 6,551 8,392 - - 0.00% 4671 Sale of Real and Personal Prop - - 11,553 - - 0.00% 4682 Collection Recovery 691 173,795 232,466 - 100,000 0.00% 4742 Unrealized Gain/Loss on Invest (834,105) - - - - 0.00% Total Revenue $ 13,336,633 $ 12,526,607 $ 12,874,214 $ 14,898,852 $ 13,372,473 6581 GASB 68 (655,797) - - - - 0.00%
8000 Interest Expense - (38) - - - 0.00%
Total Expense $ - $ (655,835) $ - $ - $ -
Total Net Surplus/(Deficit) $ 13,336,633 $ 13,182,442 $ 12,874,214 $ 14,898,852 $ 13,372,473 168 City of Madera | 2023-2024 Operating Budget
(20301220) Utility Billing and Water
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4355 Transfer - - - - 37,026 0.00%
4682 Collection Recovery 130 - - - - 0.00%
Total Revenue $ 130 $ - $ - $ - $ 37,026
5000 Salaries / Full 270,768 255,374 244,952 273,196 275,966 1.00% 5005 Salaries / Part 22,608 10,259 1,950 8,023 -100.00% - 5100 Salaries / Overtime 718 1,439 1,152 - 1,000 0.00%
5105 Salaries / Leave Payout 4,054 1,802 5,511 - - 0.00% 5110 Salaries / Uniform Pay 125 - - 125 -100.00% -
5200 Salaries / Auto & Expense Allo 134 30 - - - 0.00%
5300 Public Employees Retirement Sy 36,581 30,686 27,932 31,653 38,048 20.20% 5301 Health Insurance Benefits - 787 - - - 0.00%
5302 Long Term Disability Insurance 879 668 609 717 700 -2.40% 5303 Life Insurance Premiums 352 295 261 358 288 -19.60% 5304 Workers Compensation Insurance 30,525 20,846 24,757 28,378 28,158 -0.80% 5305 Medicare Tax 4,494 4,145 3,786 4,314 4,103 -4.90%
5306 Unfunded Accrued Liability 69,365 60,511 56,033 65,507 56,350 -14.00% 5307 Deferred Comp/Part 416 - 29 - - 0.00%
5308 Deferred Compensation/Full 10,402 9,566 9,178 11,104 11,257 1.40% 5309 Unemployment Insurance 1,175 937 613 771 581 -24.60% 5310 Section 125 Benefit Allow. 85,098 86,180 105,887 106,945 112,732 5.40% 6402 Telephone & Fax Charges 9,114 8,642 8,421 8,484 8,484 0.00% 6405 Copier Lease/Paper Charges - - - 1,750 -100.00% -
6411 Advertising/Bids and Notices 464 113 267 - - 0.00% 6414 Professional Dues - - - 75 75 0.00%
6416 Office Supplies/Expendable 2,069 2,935 1,300 5,000 5,000 0.00% 6418 Postage / Other Mailing Charge 39,195 43,840 38,817 45,800 48,000 4.80% 6425 Vehicle Fuel, Supplies & Maint 141 - - 250 250 0.00% 6426 Equipment Fuel/Supplies/Mtnc - 255 - - - 0.00%
6440 Contracted Services 60,640 51,647 25,505 51,640 57,800 11.90% 6450 Bad Debt Expense (31,390) 62,445 - - - 0.00%
6451 Bank Service Charges 13,617 15,138 22,254 10,000 17,500 75.00% 6462 Employment Recruitment Costs 225 - - - - 0.00%
6530 Conference/Training/Ed - - - 1,300 1,300 0.00%
6532 Maintenance/Other Supplies 907 1,198 393 - - 0.00% 6561 Miscellaneous Expenses (1,349) - - - - 0.00%
6562 Retiree Insurance Premiums - 1,676 - - - 0.00%
6580 OPEB Obligation Expense 14,626 126,751 - - - 0.00% 6779 Pension Expense 26,349 - - - - 0.00%
6902 Interfund Chg Central Supply 30 - - - - 0.00%
6903 Interfund Chg Cost Distrib 36,679 - 24,903 36,679 -100.00% - 6904 Interfund Chg Admin OH 37,845 37,845 37,845 37,845 37,845 0.00% 6918 Interfund Chg Comp Maint 33,211 33,810 34,984 34,984 34,253 -2.10% 6920 Interfund Chg Computer Replace 7,486 7,486 9,350 9,350 15,964 70.70% 6924 Interfund Chg Motor Rental 2,970 668 716 716 569 -20.50% 6926 Interfund Chg Risk Charges - - - - 4,347 0.00%
8000 Interest Expense - (121) (27) - - 0.00%
8200 Transfer Out (0) - - - - 0.00%
8220 Transfers Out 9,390 9,577 9,769 9,769 -100.00% -
Total Expense $ 799,911 $ 887,430 $ 697,149 $ 784,733 $ 760,570 Total Net Surplus/(Deficit) $ (799,781) $ (887,430) $ (697,149) $ (784,733) $ (723,544) 2023-2024 Operating Budget | City of Madera 169
(20303800) Water Maintenance and Operations
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4355 Transfer - - - - 76,233 0.00%
4659 Refunds and Reimbursements - 159 7,331 - - 0.00%
Total Revenue $ - $ 159 $ 7,331 $ - $ 76,233
5000 Salaries / Full 618,545 648,803 721,733 714,456 799,422 11.90% 5005 Salaries / Part - - - - 33,613 0.00%
5100 Salaries / Overtime 33,704 81,943 60,482 65,000 67,000 3.10% 5105 Salaries / Leave Payout 6,366 56 23,849 - - 0.00%
5110 Salaries / Uniform Pay 1,848 1,998 1,998 2,186 2,248 2.80% 5200 Salaries / Auto & Expense Allo - - 129 - 129 0.00% 5300 Public Employees Retirement Sy 80,466 83,363 94,092 91,744 120,450 31.30% 5302 Long Term Disability Insurance 1,721 1,696 1,767 2,106 1,877 -10.90% 5303 Life Insurance Premiums 659 607 659 730 712 -2.50% 5304 Workers Compensation Insurance 67,440 45,846 71,562 72,285 82,210 13.70% 5305 Medicare Tax 9,976 11,165 11,837 11,619 13,322 14.70% 5306 Unfunded Accrued Liability 149,358 183,124 209,856 198,074 217,391 9.80% 5307 Deferred Comp/Part - - - - 1,260 0.00%
5308 Deferred Compensation/Full 21,731 23,331 26,625 28,514 32,096 12.60% 5309 Unemployment Insurance 1,603 1,389 1,635 1,778 1,574 -11.50% 5310 Section 125 Benefit Allow. 132,194 140,054 194,096 201,365 210,716 4.60% 6401 Gas and Electric Utilities 1,709,243 1,846,642 2,348,309 1,800,000 2,200,000 22.20% 6402 Telephone & Fax Charges 4,372 2,956 2,760 2,976 2,800 -5.90% 6405 Copier Lease/Paper Charges - - - 700 -100.00% -
6412 Advertising/Other 966 4,467 - 4,000 2,000 -50.00%
6414 Professional Dues 2,494 200 4,641 2,000 6,000 200.00% 6416 Office Supplies/Expendable 1,654 2,318 1,781 1,800 2,000 11.10% 6418 Postage / Other Mailing Charge 652 841 504 700 1,000 42.90% 6425 Vehicle Fuel, Supplies & Maint 20,625 40,680 43,631 43,121 43,000 -0.30% 6427 Major Repair Parts/Supplies 26,217 - - - - 0.00%
6440 Contracted Services 142,002 189,789 96,805 129,800 107,000 -17.60% 6515 Taxes and Assessments 5,311 1,250 2,850 3,000 4,000 33.30% 6530 Conference/Training/Ed 2,987 12,882 6,311 25,000 20,600 -17.60% 6532 Maintenance/Other Supplies 279,874 170,205 156,942 110,000 129,000 17.30% 6560 Liability / Property Insurance 159,903 230,547 265,924 271,759 44,709 -83.50% 6562 Retiree Insurance Premiums 2,111 1,629 127 - 2,214 0.00% 6600 Depreciation / Replacement 39,118 27,935 - - - 0.00% 6602 Capitalized Asset Contra Accou (88,000) - - - - 0.00% 6610 Contingency - 38,756 100,000 100,000 100,000 0.00% 6900 Interfund Chg Facility Maint. 130,739 139,393 139,393 139,393 225,805 62.00% 6902 Interfund Chg Central Supply 22,809 14,423 14,136 - 14,136 0.00% 6903 Interfund Chg Cost Distrib 287,873 214,917 264,451 287,873 214,917 -25.30% 6904 Interfund Chg Admin OH 281,404 281,404 281,404 281,404 281,404 0.00% 6907 Interfund Chg Vehicle Replace 85,000 71,370 66,537 66,537 89,967 35.20% 6908 Interfund Chg Vehicle Maint. 66,104 55,535 51,085 51,085 60,183 17.80% 6918 Interfund Chg Comp Maint 88,411 90,005 39,342 39,342 38,519 -2.10% 6920 Interfund Chg Computer Replace 19,302 19,302 10,515 10,515 17,953 70.70% 6923 Interfund Chg Software 1,635 - - - - 0.00%
6924 Interfund Chg Motor Rental 4,670 1,558 1,652 1,652 1,328 -19.60% 6926 Interfund Chg Risk Charges - - - - 9,296 0.00%
7000 Vehicles and Equipment - - - - 107,399 0.00%
8200 Transfer Out 60,000 60,000 60,000 60,000 100,000 66.70% 8210 Transfers Out/Debt Service 210,166 88,153 197,263 197,263 513,622 160.40% 8220 Transfers Out 20,080 20,482 20,891 20,891 -100.00% - Total Expense $ 4,713,330 $ 4,851,014 $ 5,597,573 $ 5,040,668 $ 5,922,872 Total Net Surplus/(Deficit) $ (4,713,330) $ (4,850,856) $ (5,590,242) $ (5,040,668) $ (5,846,639) 170 City of Madera | 2023-2024 Operating Budget
(20303810) Water Quality Control
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4355 Transfer - - - - 14,151 0.00%
4659 Refunds and Reimbursements - - 3,720 - -
Total Revenue $ - $ - $ 3,720 $ - $ 14,151
5000 Salaries / Full 92,291 109,367 170,082 157,901 154,843 -1.90% 5100 Salaries / Overtime 1,640 1,268 6,800 2,000 3,500 75.00% 5105 Salaries / Leave Payout 747 - 710 - - 0.00%
5110 Salaries / Uniform Pay 1,000 500 750 750 500 -33.30% 5300 Public Employees Retirement Sy 12,181 11,046 17,230 17,021 16,778 -1.40% 5302 Long Term Disability Insurance 283 282 415 428 285 -33.40% 5303 Life Insurance Premiums 128 111 198 191 155 -18.80% 5304 Workers Compensation Insurance 9,686 6,379 17,913 16,737 16,310 -2.60% 5305 Medicare Tax 1,438 1,708 2,657 2,425 2,359 -2.70%
5306 Unfunded Accrued Liability 21,573 21,989 32,906 23,837 40,663 70.60% 5308 Deferred Compensation/Full 3,889 3,792 6,274 6,595 5,651 -14.30% 5309 Unemployment Insurance 508 309 425 485 278 -42.70% 5310 Section 125 Benefit Allow. 20,183 19,559 51,900 50,517 43,440 -14.00% 6402 Telephone & Fax Charges 1,090 1,006 1,002 1,020 1,200 17.60% 6405 Copier Lease/Paper Charges - - - 400 500 25.00%
6411 Advertising/Bids and Notices - - - 400 400 0.00%
6412 Advertising/Other - - 140 - 200 0.00%
6414 Professional Dues - 280 60 300 300 0.00%
6416 Office Supplies/Expendable 724 531 609 1,200 900 -25.00% 6418 Postage / Other Mailing Charge 2,052 - 154 500 400 -20.00% 6425 Vehicle Fuel, Supplies & Maint 3,334 9,650 9,850 10,229 12,000 17.30% 6440 Contracted Services 100,943 74,305 85,210 108,508 50,000 -53.90% 6515 Taxes and Assessments 42,117 52,598 63,276 45,000 65,000 44.40% 6530 Conference/Training/Ed 2,461 3,930 5,963 5,000 7,000 40.00% 6532 Maintenance/Other Supplies 27,180 27,939 40,336 56,606 64,000 13.10% 6560 Liability / Property Insurance - - - - 1,335 0.00% 6600 Depreciation / Replacement 10,333 10,333 - - - 0.00% 6900 Interfund Chg Facility Maint. 85,497 88,789 88,789 88,789 -100.00% - 6902 Interfund Chg Central Supply 1,623 6,172 619 - 619 0.00% 6903 Interfund Chg Cost Distrib 181,488 170,009 177,809 181,497 170,009 -6.30% 6904 Interfund Chg Admin OH 53,258 53,258 53,258 53,258 53,258 0.00% 6907 Interfund Chg Vehicle Replace 14,883 13,593 10,503 10,503 11,900 13.30% 6908 Interfund Chg Vehicle Maint. 15,219 14,240 11,857 11,857 11,622 -2.00% 6918 Interfund Chg Comp Maint - - 47,550 47,550 46,555 -2.10% 6920 Interfund Chg Computer Replace - - 12,709 12,709 21,699 70.70% 6924 Interfund Chg Motor Rental - 1,558 1,652 1,652 1,328 -19.60% 6926 Interfund Chg Risk Charges - - - - 3,931 0.00%
8200 Transfer Out 0 - - - - 0.00%
8220 Transfers Out 8,490 8,660 8,833 8,833 -100.00% -
Total Expense $ 716,239 $ 713,161 $ 928,437 $ 924,699 $ 808,918 Total Net Surplus/(Deficit) $ (716,239) $ (713,161) $ (924,718) $ (924,699) $ (794,767) 2023-2024 Operating Budget | City of Madera 171
(20303820) Water Conservation Program
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4244 Water Conservation Revenue 359,377 473,318 498,998 474,000 450,000 -5.10% 4355 Transfer - - - - 12,840 0.00%
Total Revenue $ 359,377 $ 473,318 $ 498,998 $ 474,000 $ 462,840 5000 Salaries / Full 38,533 47,970 52,300 48,947 97,988 100.20% 5100 Salaries / Overtime 58 50 50 - - 0.00%
5110 Salaries / Uniform Pay 250 250 250 250 500 100.00% 5300 Public Employees Retirement Sy 7,838 6,831 7,343 6,858 16,389 139.00% 5302 Long Term Disability Insurance 182 161 171 161 305 89.40% 5303 Life Insurance Premiums 78 72 76 72 126 75.00%
5304 Workers Compensation Insurance 3,948 3,100 4,577 4,692 9,199 96.10% 5305 Medicare Tax 572 703 743 711 1,437 102.10%
5306 Unfunded Accrued Liability 15,340 15,507 17,044 16,760 15,803 -5.70% 5308 Deferred Compensation/Full 2,183 1,946 2,134 2,269 4,529 99.60% 5309 Unemployment Insurance 175 147 126 147 252 71.40%
5310 Section 125 Benefit Allow. 16,087 15,930 21,160 20,178 33,206 64.60% 6412 Advertising/Other 2,339 3,278 - 9,000 -100.00% -
6413 Promotional Items - 179 - - - 0.00%
6418 Postage / Other Mailing Charge - - - 500 300 -40.00% 6440 Contracted Services - - 33 - - 0.00%
6555 Water Conservation Rebates 107,992 151,250 125,209 120,000 120,000 0.00% 6900 Interfund Chg Facility Maint. - - - - 147,773 0.00% 6903 Interfund Chg Cost Distrib 6,792 - 4,611 6,792 -100.00% - 6904 Interfund Chg Admin OH 16,466 16,466 16,466 16,466 16,466 0.00% 6926 Interfund Chg Risk Charges - - - - 1,701 0.00%
8200 Transfer Out 0 - - - - 0.00%
8220 Transfers Out 3,675 3,749 3,823 3,823 -100.00% -
Total Expense $ 222,508 $ 267,587 $ 256,117 $ 257,626 $ 465,974 Total Net Surplus/(Deficit) $ 136,869 $ 205,731 $ 242,881 $ 216,374 $ (3,134) 172 City of Madera | 2023-2024 Operating Budget
(20303825) Integrated Regional Water Management
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4434 Grants - - - 779,653 -100.00% -
Total Revenue $ - $ - $ - $ 779,653 $ -
7050 Construction/Infrastructure - - 21,347 - - 0.00%
8260 Transfer 12,161 - - - - 0.00%
Total Expense $ 12,161 $ - $ 21,347 $ - $ -
Total Net Surplus/(Deficit) $ (12,161) $ - $ (21,347) $ 779,653 $ - 2023-2024 Operating Budget | City of Madera 173
(20303830) Water Capital Outlay
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4320 Capital Contribution 73,515 259,298 - - - 0.00%
4360 Transfer - - - 8,345,515 - 0.00%
4434 Grants - - - - 779,653 0.00%
4659 Refunds and Reimbursements - 30 - - - 0.00%
4900 Budgetary Carryover - - - 1,382,695 - 0.00%
Total Revenue $ 73,515 $ 259,328 $ - $ - $ 10,507,863
6600 Depreciation / Replacement 834,720 858,702 - - - 0.00% 6602 Capitalized Asset Contra Accou (2,000,000) (365,365) - - - 0.00% 6603 CIP Offset (177,969) (20,468) - - - 0.00%
6804 Infrastructure Study 71,792 8,502 - 39,246 -100.00% - 7000 Vehicles and Equipment 4,223 - - - - 0.00%
7030 Facilities And Improvements - - 128 - - 0.00%
7050 Construction/Infrastructure 2,230,986 599,863 381,957 4,915,577 15,728,507 220.00% 8260 Transfer 16,147 - - - - 0.00%
Total Expense $ 979,898 $ 1,081,235 $ 382,085 $ 4,954,823 $ 15,728,507 Total Net Surplus/(Deficit) $ (906,383) $ (821,907) $ (382,085) $ (4,954,823) $ (5,220,644) 174 City of Madera | 2023-2024 Operating Budget
(20303840) Water Debt Service/Rev Bonds
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4162 Interest Income 1 - - 4,200 -100.00% -
Total Revenue $ 1 $ - $ - $ 4,200 $ -
6440 Contracted Services 4,221 1,000 - - - -
6448 Bond/Loan Admin Fees 2,853 2,893 2,060 - - -
6601 Amortization (1,402) (1,402) - - - -
8000 Interest Expense 284,883 270,914 261,344 261,344 246,625 -5.60% 8001 Principal Payment - - 520,546 520,546 537,120 3.20% Total Expense $ 290,555 $ 273,405 $ 783,950 $ 781,890 $ 783,745 Total Net Surplus/(Deficit) $ (290,554) $ (273,405) $ (783,950) $ (777,690) $ (783,745) 2023-2024 Operating Budget | City of Madera 175
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Sewer
(20400000) Sewer Fund
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4000 Current Secured Property Tax 97,248 95,971 161,704 95,000 80,000 -15.80% 4162 Interest Income 68,588 54,792 166,493 40,000 110,000 175.00% 4208 Late Payment/Other Penalty 356 520 209,332 108,000 80,000 -25.90% 4223 Parksdale Sewer #3 User Fees 293,664 293,758 310,611 290,000 300,000 3.40% 4229 User Charges 9,948,257 10,182,472 10,742,095 10,700,805 11,300,000 5.60% 4232 Septic Dump Income 325,426 291,263 431,011 250,000 340,000 36.00% 4355 Transfer - 4,000 4,000 4,000 3,468 -13.30%
4649 Admin Fees - 9,257 (857) - - 0.00%
4659 Refunds and Reimbursements 5,078 - 78 - - 0.00%
4671 Sale of Real and Personal Prop - - 41,054 - - 0.00% 4682 Collection Recovery 461 - 1,106 - - 0.00%
4742 Unrealized Gain/Loss on Invest (246,551) - - - - 0.00% Total Revenue $ 10,739,077 $ 10,685,481 $ 12,066,627 $ 11,487,805 $ 12,213,468 6581 GASB 68 (676,772) - - - - 0.00%
Total Expense $ - $ (676,772) $ - $ - $ -
Total Net Surplus/(Deficit) $ 10,739,077 $ 11,362,253 $ 12,066,627 $ 11,487,805 $ 12,213,468 178 City of Madera | 2023-2024 Operating Budget
(20401230) Utility Billing and Sewer
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4355 Transfer - - - - 18,514 0.00%
Total Revenue $ - $ - $ - $ - $ 18,514
5000 Salaries / Full 135,055 127,689 122,478 136,599 137,984 1.00% 5005 Salaries / Part 11,304 5,130 975 4,011 -100.00% -
5100 Salaries / Overtime 359 720 576 - 500 0.00%
5105 Salaries / Leave Payout 2,021 901 2,756 - - 0.00%
5110 Salaries / Uniform Pay 63 - - 63 -100.00% -
5200 Salaries / Auto & Expense Allo 67 15 - - - 0.00%
5300 Public Employees Retirement Sy 18,134 15,212 13,966 15,825 19,021 20.20% 5301 Health Insurance Benefits - 394 - - - 0.00%
5302 Long Term Disability Insurance 438 334 304 358 350 -2.20% 5303 Life Insurance Premiums 177 149 132 184 141 -23.40% 5304 Workers Compensation Insurance 15,228 10,423 12,378 14,191 14,079 -0.80% 5305 Medicare Tax 2,242 2,073 1,893 2,157 2,055 -4.70%
5306 Unfunded Accrued Liability 34,071 30,256 28,017 32,754 28,176 -14.00% 5307 Deferred Comp/Part 208 - 14 - - 0.00%
5308 Deferred Compensation/Full 5,185 4,784 4,590 5,552 5,634 1.50% 5309 Unemployment Insurance 587 468 307 386 287 -25.60% 5310 Section 125 Benefit Allow. 42,486 43,090 52,944 53,465 56,359 5.40% 6402 Telephone & Fax Charges 4,220 4,248 3,657 4,236 4,236 0.00% 6405 Copier Lease/Paper Charges - - - 875 875 0.00%
6411 Advertising/Bids and Notices 232 56 267 - - 0.00%
6416 Office Supplies/Expendable 1,000 1,466 653 2,500 2,500 0.00% 6418 Postage / Other Mailing Charge 18,925 21,310 18,762 22,900 22,900 0.00% 6425 Vehicle Fuel, Supplies & Maint 71 - - 125 125 0.00% 6426 Equipment Fuel/Supplies/Mtnc - 128 - - - 0.00%
6440 Contracted Services 34,454 31,539 11,916 35,000 35,400 1.10% 6450 Bad Debt Expense 4,444 9,461 - - - 0.00%
6451 Bank Service Charges 6,790 9,782 15,670 5,000 10,000 100.00% 6530 Conference/Training/Ed - - - 650 650 0.00%
6532 Maintenance/Other Supplies - 548 - - - 0.00%
6561 Miscellaneous Expenses 84 - - - - 0.00%
6562 Retiree Insurance Premiums - 838 - - - 0.00%
6580 OPEB Obligation Expense 14,626 22,718 - - - 0.00%
6779 Pension Expense 28,506 - - - - 0.00%
6903 Interfund Chg Cost Distrib 18,166 - - - - 0.00%
6904 Interfund Chg Admin OH 18,548 18,548 18,548 18,548 18,548 0.00% 6918 Interfund Chg Comp Maint 16,606 16,905 17,463 17,463 17,098 -2.10% 6920 Interfund Chg Computer Replace 3,743 3,743 4,667 4,667 7,969 70.80% 6924 Interfund Chg Motor Rental 1,485 334 358 358 285 -20.40% 6926 Interfund Chg Risk Charges - - - - 2,174 0.00%
8200 Transfer Out - - - - - 0.00%
8220 Transfers Out 4,695 4,789 4,885 4,885 -100.00% -
Total Expense $ 444,220 $ 388,051 $ 338,176 $ 382,752 $ 387,346 Total Net Surplus/(Deficit) $ (444,220) $ (388,051) $ (338,176) $ (382,752) $ (368,832) 2023-2024 Operating Budget | City of Madera 179
(20403400) Sewer Maintenance & Operations
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4320 Capital Contribution 781,625 153,370 - - - 0.00%
4355 Transfer - - - - 38,206 0.00%
Total Revenue $ 781,625 $ 153,370 $ - $ - $ 38,206
5000 Salaries / Full 350,073 300,840 374,324 342,165 406,109 18.70% 5005 Salaries / Part - - - - 33,613 0.00%
5100 Salaries / Overtime 5,394 5,920 18,708 6,000 13,000 116.70% 5105 Salaries / Leave Payout 4,014 - 710 - - 0.00%
5110 Salaries / Uniform Pay 1,703 1,203 1,203 1,078 1,203 11.60% 5200 Salaries / Auto & Expense Allo - - 129 - 129 0.00% 5300 Public Employees Retirement Sy 48,069 41,882 49,438 45,103 61,172 35.60% 5302 Long Term Disability Insurance 1,154 988 1,100 1,031 1,129 9.50% 5303 Life Insurance Premiums 425 295 330 353 392 11.00% 5304 Workers Compensation Insurance 36,967 23,983 38,426 34,045 43,221 27.00% 5305 Medicare Tax 5,554 5,344 6,142 5,287 6,816 28.90%
5306 Unfunded Accrued Liability 89,810 93,253 111,363 100,707 117,084 16.30% 5307 Deferred Comp/Part - - - - 1,260 0.00%
5308 Deferred Compensation/Full 13,753 12,013 13,632 13,177 15,907 20.70% 5309 Unemployment Insurance 1,074 707 881 864 917 6.10% 5310 Section 125 Benefit Allow. 71,454 68,562 97,173 85,409 108,018 26.50% 6401 Gas and Electric Utilities 27,375 30,793 36,575 29,000 35,000 20.70% 6402 Telephone & Fax Charges 4,568 4,096 4,051 4,128 4,300 4.20% 6405 Copier Lease/Paper Charges - - - 750 750 0.00%
6411 Advertising/Bids and Notices 966 1,362 - - - 0.00% 6416 Office Supplies/Expendable 3,815 3,758 1,108 3,000 1,200 -60.00% 6425 Vehicle Fuel, Supplies & Maint 10,095 26,563 28,433 28,157 32,000 13.60% 6440 Contracted Services 76,077 57,585 21,646 98,000 123,400 25.90% 6515 Taxes and Assessments 15,269 20,980 26,210 20,000 21,000 5.00% 6530 Conference/Training/Ed 2,793 3,295 4,900 7,000 12,300 75.70% 6532 Maintenance/Other Supplies 27,022 41,294 98,734 94,322 60,000 -36.40% 6560 Liability / Property Insurance 29,171 42,059 48,513 49,578 136,002 174.30% 6562 Retiree Insurance Premiums 2,111 1,629 127 - 2,214 0.00% 6600 Depreciation / Replacement 45,986 46,793 - - - 0.00% 6900 Interfund Chg Facility Maint. 70,859 75,398 75,397 75,398 122,471 62.40% 6902 Interfund Chg Central Supply 4,162 5,057 4,469 - 4,469 0.00% 6903 Interfund Chg Cost Distrib 155,583 112,903 141,881 155,583 112,903 -27.40% 6904 Interfund Chg Admin OH 70,013 70,013 70,013 70,013 70,013 0.00% 6907 Interfund Chg Vehicle Replace 95,025 99,696 115,121 115,121 127,858 11.10% 6908 Interfund Chg Vehicle Maint. 48,931 49,194 49,887 49,887 58,771 17.80% 6918 Interfund Chg Comp Maint 28,277 28,787 12,171 12,171 11,916 -2.10% 6920 Interfund Chg Computer Replace 6,233 6,233 3,253 3,253 5,554 70.70% 6923 Interfund Chg Software 103 - - - - 0.00%
6924 Interfund Chg Motor Rental 5,007 1,789 1,897 1,897 1,525 -19.60% 6926 Interfund Chg Risk Charges - - - - 6,482 0.00%
7000 Vehicles and Equipment - 149 - - - 0.00%
8200 Transfer Out (0) - - - - 0.00%
8210 Transfers Out/Debt Service 4,264 1,877 17,502 17,502 20,891 19.40% 8220 Transfers Out 14,001 14,281 14,567 14,567 -100.00% - Total Expense $ 1,377,148 $ 1,300,576 $ 1,490,013 $ 1,484,546 $ 1,780,989 Total Net Surplus/(Deficit) $ (595,523) $ (1,147,206) $ (1,490,013) $ (1,484,546) $ (1,742,783) 180 City of Madera | 2023-2024 Operating Budget
(20403410) Water Waste Treatment Plant
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4355 Transfer - - - - 70,229 0.00%
4659 Refunds and Reimbursements - 14,960 - - - 0.00%
Total Revenue $ - $ 14,960 $ - $ - $ 70,229
5000 Salaries / Full 693,816 687,500 712,816 734,844 810,890 10.30% 5005 Salaries / Part 2,790 - - - - 0.00%
5100 Salaries / Overtime 22,222 48,540 82,635 35,000 60,000 71.40% 5105 Salaries / Leave Payout 2,432 12,370 1,580 - - 0.00% 5110 Salaries / Uniform Pay 2,700 2,763 2,700 2,700 2,700 0.00% 5300 Public Employees Retirement Sy 82,371 78,835 76,726 78,936 103,434 31.00% 5302 Long Term Disability Insurance 1,916 1,868 1,803 1,937 2,072 7.00% 5303 Life Insurance Premiums 683 630 672 698 746 6.90%
5304 Workers Compensation Insurance 73,785 54,743 73,109 72,211 82,694 14.50% 5305 Medicare Tax 10,988 11,521 11,935 11,647 13,109 12.60% 5306 Unfunded Accrued Liability 143,447 158,078 152,585 170,487 144,723 -15.10% 5308 Deferred Compensation/Full 27,258 27,861 27,967 31,068 34,685 11.60% 5309 Unemployment Insurance 1,743 1,753 1,299 1,558 1,449 -7.00% 5310 Section 125 Benefit Allow. 154,668 136,381 169,010 171,920 202,734 17.90% 6401 Gas and Electric Utilities 706,262 1,052,738 423,687 725,000 900,000 24.10% 6402 Telephone & Fax Charges 3,443 3,445 2,990 3,492 3,000 -14.10% 6405 Copier Lease/Paper Charges - - - 475 475 0.00%
6412 Advertising/Other - 3,297 195 - 1,500 0.00%
6416 Office Supplies/Expendable 2,511 751 655 1,500 1,000 -33.30% 6420 Mileage Reimbursements 129 295 184 - 200 0.00%
6425 Vehicle Fuel, Supplies & Maint 6,948 21,691 40,028 22,992 38,000 65.30% 6440 Contracted Services 347,543 351,601 404,028 410,588 440,300 7.20% 6515 Taxes and Assessments 51,321 53,198 51,962 52,000 54,000 3.80% 6530 Conference/Training/Ed 6,868 8,693 13,045 7,500 12,000 60.00% 6532 Maintenance/Other Supplies 192,033 286,350 222,505 728,265 374,000 -48.60% 6560 Liability / Property Insurance 319,806 461,095 531,849 543,519 293,068 -46.10% 6600 Depreciation / Replacement 23,113 23,113 - - - 0.00% 6900 Interfund Chg Facility Maint. 180,641 187,597 187,597 187,597 312,130 66.40% 6902 Interfund Chg Central Supply 916 1,879 1,803 - 1,803 0.00% 6903 Interfund Chg Cost Distrib 80,703 - 54,795 80,703 -100.00% - 6904 Interfund Chg Admin OH 339,651 339,651 339,651 339,651 339,651 0.00% 6907 Interfund Chg Vehicle Replace 70,708 80,617 80,034 80,034 90,400 13.00% 6908 Interfund Chg Vehicle Maint. 64,251 70,016 64,940 60,286 72,854 20.80% 6918 Interfund Chg Comp Maint 26,810 27,293 70,760 70,760 69,279 -2.10% 6920 Interfund Chg Computer Replace 5,821 5,821 18,912 18,912 32,290 70.70% 6923 Interfund Chg Software 613 - - - - 0.00%
6924 Interfund Chg Motor Rental - 5,671 6,199 6,199 4,828 -22.10% 6926 Interfund Chg Risk Charges - - - - 12,161 0.00%
8200 Transfer Out 0 - - - - 0.00%
8210 Transfers Out/Debt Service 110,011 46,055 89,757 89,757 258,384 187.90% 8220 Transfers Out 26,269 26,795 27,330 27,330 -100.00% - Total Expense $ 3,787,188 $ 4,280,504 $ 3,947,743 $ 4,769,566 $ 4,770,559 Total Net Surplus/(Deficit) $ (3,787,188) $ (4,265,543) $ (3,947,743) $ (4,769,566) $ (4,700,330) 2023-2024 Operating Budget | City of Madera 181
(20403420) Sewer Capital Outlay
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4320 Capital Contribution 3,280 - - - - 0.00%
4360 Transfer - - - 7,818,000 - 0.00%
4434 Grants - - - 8,500,000 - 0.00%
Total Revenue $ 3,280 $ - $ - $ - $ 16,318,000
6600 Depreciation / Replacement 2,402,666 2,379,940 - - - 0.00% 6603 CIP Offset (4,384) (30,480) - - - 0.00%
6804 Infrastructure Study 75,022 - - 30,704 -100.00% -
7030 Facilities And Improvements 8,124 15,818 252,649 303,020 -100.00% - 7050 Construction/Infrastructure 52,467 162,597 2,049,810 2,662,798 17,800,063 568.47% 8260 Transfer 4,618 - - - - 0.00%
Total Expense $ 2,538,512 $ 2,527,875 $ 2,302,459 $ 2,996,521 $ 17,800,063 Total Net Surplus/(Deficit) $ (2,535,232) $ (2,527,875) $ (2,302,459) $ (2,996,521) $ (1,482,063) 182 City of Madera | 2023-2024 Operating Budget
(20403430) Wastewater Treatment Plant Bond Administration FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4355 Transfer 250,000 250,000 250,000 250,000 250,000 0.00% Total Revenue $ 250,000 $ 250,000 $ 250,000 $ 250,000 $ 250,000 6448 Bond/Loan Admin Fees 23,545 4,910 5,810 - - 0.00%
6449 Bond Cost of Issuance Fees 92,618 - - - - 0.00%
6601 Amortization (19,504) (19,504) - - - 0.00%
8000 Interest Expense 1,120,954 962,954 1,715,400 944,049 890,048 -5.70% 8001 Principal Payment 9,653 15,000 1,602,333 1,589,000 1,637,000 3.00% Total Expense $ 1,227,266 $ 963,360 $ 3,323,544 $ 2,533,049 $ 2,527,048 Total Net Surplus/(Deficit) $ (977,266) $ (713,360) $ (3,073,544) $ (2,283,049) $ (2,277,048) 2023-2024 Operating Budget | City of Madera 183
(20410000) Sewer Rate Stabalization
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4162 Interest Income 1,583 1,090 2,807 814 -100.00% -
4742 Unrealized Gain/Loss on Invest - (4,914) - - - 0.00% Total Revenue $ 1,583 $ (3,824) $ 2,807 $ 814 $ -
Total Net Surplus/(Deficit) $ 1,583 $ (3,824) $ 2,807 $ 814 $ - 184 City of Madera | 2023-2024 Operating Budget
Solid Waste
(47600000) Solid Waste Disposal
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 6581 GASB 68-Pension Expense (202,217) - - - - 0.00%
Total Expense $ - $ (202,217) $ - $ - $ -
Total Net Surplus/(Deficit) $ - $ 202,217 $ - $ - $ -
186 City of Madera | 2023-2024 Operating Budget
(47601235) Utility Billing/Solid Waste
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4355 Transfer - - - - 18,513 0.00%
4659 Refunds and Reimbursements - - 636,039 - - 0.00%
Total Revenue $ - $ - $ 636,039 $ - $ 18,513
5000 Salaries / Full 135,055 127,689 122,478 136,599 137,984 1.00% 5005 Salaries / Part 11,304 5,130 975 4,011 -100.00% -
5100 Salaries / Overtime 359 720 576 - 500 0.00%
5105 Salaries / Leave Payout 2,021 901 2,756 - - 0.00%
5110 Salaries / Uniform Pay 63 - - 63 -100.00% -
5200 Salaries / Auto & Expense Allo 67 15 - - - 0.00%
5300 Public Employees Retirement Sy 18,134 15,212 13,966 15,825 19,021 20.20% 5301 Health Insurance Benefits - 394 - - - 0.00%
5302 Long Term Disability Insurance 438 334 304 358 350 -2.20% 5303 Life Insurance Premiums 177 149 132 184 141 -23.40% 5304 Workers Compensation Insurance 15,228 10,423 12,378 14,191 14,079 -0.80% 5305 Medicare Tax 2,242 2,073 1,893 2,157 2,055 -4.70%
5306 Unfunded Accrued Liability 34,071 30,256 28,017 32,754 28,176 -14.00% 5307 Deferred Comp/Part 208 - 14 - - 0.00%
5308 Deferred Compensation/Full 5,185 4,784 4,590 5,552 5,634 1.50% 5309 Unemployment Insurance 587 468 307 386 287 -25.60% 5310 Section 125 Benefit Allow. 42,486 43,090 52,944 53,465 56,359 5.40% 6402 Telephone & Fax Charges 4,220 4,248 3,657 4,236 4,000 -5.60% 6405 Copier Lease/Paper Charges - - - 875 875 0.00%
6411 Advertising/Bids and Notices 232 56 267 - - 0.00%
6416 Office Supplies/Expendable 1,000 1,466 653 2,500 1,500 -40.00% 6418 Postage / Other Mailing Charge 18,925 21,301 18,762 22,900 23,000 0.40% 6425 Vehicle Fuel, Supplies & Maint 71 - - 125 125 0.00% 6426 Equipment Fuel/Supplies/Mtnc - 128 - - - 0.00%
6440 Contracted Services 12,393 18,454 11,916 36,200 33,600 -7.20% 6450 Bad Debt Expense (24,027) 40,618 - - - 0.00%
6451 Bank Service Charges 6,786 7,089 12,083 5,000 12,000 140.00% 6530 Conference/Training/Ed - - - 650 650 0.00%
6532 Maintenance/Other Supplies - 548 - - - 0.00%
6561 Miscellaneous Expenses 84 - - - - 0.00%
6562 Retiree Insurance Premiums - 838 - - - 0.00%
6580 OPEB Obligation Expense - 59,447 - - - 0.00%
6779 Pension Expense 8,307 - - - - 0.00%
6903 Interfund Chg Cost Distrib 18,166 - 12,334 18,165 -100.00% - 6904 Interfund Chg Admin OH 18,548 18,548 18,548 18,548 18,548 0.00% 6918 Interfund Chg Comp Maint 16,606 16,905 17,463 17,463 17,098 -2.10% 6920 Interfund Chg Computer Replace 3,743 3,743 4,667 4,667 7,969 70.80% 6924 Interfund Chg Motor Rental 1,485 334 358 358 285 -20.40% 6926 Interfund Chg Risk Charges - - - - 2,174 0.00%
8200 Transfer Out (0) - - - - 0.00%
8220 Transfers Out 4,695 4,789 4,885 4,885 -100.00% -
Total Expense $ 358,858 $ 440,150 $ 346,924 $ 402,117 $ 386,410 Total Net Surplus/(Deficit) $ (358,858) $ (440,150) $ 289,115 $ (402,117) $ (367,897) 2023-2024 Operating Budget | City of Madera 187
(47603600) Solid Waste Disposal
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4162 Interest Income 19,022 8,835 13,980 7,915 -100.00% - 4208 Late Payment/Other Penalty (2) - 165,791 - 130,000 0.00% 4209 Disposal Collection Fees 5,467,842 5,669,567 7,982,937 6,734,653 8,100,000 20.30% 4355 Transfer - - - - 5,716 0.00%
4649 Admin Fees 85,493 27,986 - 27,986 20,000 -28.50%
4682 Collection Recovery 326 - 658 - - 0.00%
4742 Unrealized Gain/Loss on Invest - (40,893) - - - 0.00% Total Revenue $ 5,572,680 $ 5,665,495 $ 8,163,366 $ 6,770,554 $ 8,255,716 5000 Salaries / Full 34,924 37,607 68,539 66,204 76,685 15.80% 5100 Salaries / Overtime 25 328 1,259 - 1,100 0.00%
5105 Salaries / Leave Payout - - 710 - - 0.00%
5200 Salaries / Auto & Expense Allo - - 129 - 129 0.00% 5300 Public Employees Retirement Sy 4,219 4,348 8,266 7,384 9,948 34.70% 5302 Long Term Disability Insurance 110 105 176 153 189 23.50% 5303 Life Insurance Premiums 44 40 67 62 64 3.20%
5304 Workers Compensation Insurance 3,575 2,452 6,570 6,281 7,291 16.10% 5305 Medicare Tax 525 556 1,030 980 1,121 14.40%
5306 Unfunded Accrued Liability 7,359 8,897 17,634 9,660 23,665 145.00% 5308 Deferred Compensation/Full 966 1,032 1,466 1,199 1,322 10.30% 5309 Unemployment Insurance 96 81 148 131 101 -22.90%
5310 Section 125 Benefit Allow. 8,297 8,084 15,972 13,773 16,463 19.50% 6401 Gas and Electric Utilities 7,046 3,970 5,794 10,000 10,000 0.00% 6402 Telephone & Fax Charges 1,184 1,087 1,008 1,092 1,200 9.90% 6405 Copier Lease/Paper Charges - - - 785 713 -9.20%
6412 Advertising/Other 10,368 11,405 9,226 11,500 13,000 13.00% 6416 Office Supplies/Expendable 256 54 523 350 900 157.10% 6440 Contracted Services 4,365,545 4,814,599 5,691,803 4,446,945 6,600,000 48.40% 6560 Liability / Property Insurance 19,448 28,040 32,342 33,052 8,283 -74.90% 6900 Interfund Chg Facility Maint. 23,620 26,339 26,339 26,339 40,823 55.00% 6903 Interfund Chg Cost Distrib 13,515 4,327 7,041 8,325 4,327 -48.00% 6904 Interfund Chg Admin OH 226,492 226,492 226,492 226,492 226,492 0.00% 6907 Interfund Chg Vehicle Replace 10,717 - - - - 0.00% 6908 Interfund Chg Vehicle Maint. 12,200 - - - - 0.00%
6909 Interfund Chg Route/Roll 108,150 108,150 - - - 0.00% 6918 Interfund Chg Comp Maint 16,150 16,441 15,001 15,001 14,687 -2.10% 6920 Interfund Chg Computer Replace 3,623 - 4,009 4,009 6,845 70.70% 6923 Interfund Chg Software 205 - - - - 0.00%
6926 Interfund Chg Risk Charges - - - - 2,025 0.00%
8200 Transfer Out 593,857 593,857 770,288 770,288 572,903 -25.60% 8210 Transfers Out/Debt Service 2,807 1,212 1,132 1,132 -100.00% - 8220 Transfers Out 4,373 4,460 4,550 4,550 -100.00% -
Total Expense $ 5,479,695 $ 5,903,962 $ 6,917,515 $ 5,665,687 $ 7,640,276 Total Net Surplus/(Deficit) $ 92,985 $ (238,467) $ 1,245,851 $ 1,104,867 $ 615,440 188 City of Madera | 2023-2024 Operating Budget
(47603620) Solid Waste Recycling
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 6402 Telephone & Fax Charges - - - 45 -100.00% -
6440 Contracted Services 3,834 38 - - - 0.00%
Total Expense $ 3,834 $ 38 $ - $ 45 $ -
Total Net Surplus/(Deficit) $ (3,834) $ (38) $ - $ (45) $ - 2023-2024 Operating Budget | City of Madera 189
(47603630) Street Cleaning
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4208 Late Payment/Other Penalty (1) - 7 5,704 5,000 -12.30% 4256 Street Sweeping Fees 406,637 409,822 26,253 450,000 450,000 0.00% 4355 Transfer 50,000 - 50,000 50,000 13,885 -72.20%
4682 Collection Recovery 41 - 45 - - 0.00%
Total Revenue $ 456,678 $ 409,822 $ 76,304 $ 505,704 $ 468,885 5000 Salaries / Full 128,826 170,357 193,781 181,309 210,605 16.20% 5100 Salaries / Overtime 3,052 16,353 17,994 15,000 15,000 0.00% 5105 Salaries / Leave Payout - 8,204 710 - - 0.00%
5110 Salaries / Uniform Pay 800 800 800 801 801 0.00%
5300 Public Employees Retirement Sy 20,122 19,761 23,572 21,920 29,121 32.90% 5302 Long Term Disability Insurance 451 480 534 529 531 0.40% 5303 Life Insurance Premiums 211 222 253 243 244 0.40%
5304 Workers Compensation Insurance 13,491 11,515 18,665 17,704 19,995 12.90% 5305 Medicare Tax 2,045 3,119 3,342 3,092 3,533 14.30%
5306 Unfunded Accrued Liability 39,148 41,982 49,964 45,498 56,361 23.90% 5308 Deferred Compensation/Full 5,449 6,135 7,582 7,264 8,350 15.00% 5309 Unemployment Insurance 445 471 456 511 428 -16.20% 5310 Section 125 Benefit Allow. 31,889 23,794 28,576 26,038 28,452 9.30% 6402 Telephone & Fax Charges 6 6 10 144 100 -30.60%
6412 Advertising/Other 112 - - - - 0.00%
6425 Vehicle Fuel, Supplies & Maint 26,318 44,582 49,678 47,257 50,000 5.80% 6440 Contracted Services 19,672 21,416 332 - 500 0.00%
6532 Maintenance/Other Supplies 6,354 12,825 9,506 25,000 20,000 -20.00% 6560 Liability / Property Insurance 5,402 7,789 8,984 9,181 -100.00% - 6900 Interfund Chg Facility Maint. - - - - 12,144 0.00% 6903 Interfund Chg Cost Distrib 17,424 - 11,830 17,424 -100.00% - 6904 Interfund Chg Admin OH 19,148 19,148 19,148 19,148 19,148 0.00% 6907 Interfund Chg Vehicle Replace 91,404 82,617 106,617 106,617 124,450 16.70% 6908 Interfund Chg Vehicle Maint. 74,705 72,857 73,341 73,341 86,402 17.80% 6926 Interfund Chg Risk Charges - - - - 2,353 0.00%
8200 Transfer Out 0 - - - - 0.00%
8220 Transfers Out 5,084 5,186 5,289 5,289 -100.00% -
Total Expense $ 511,560 $ 569,617 $ 630,962 $ 623,310 $ 688,518 Total Net Surplus/(Deficit) $ (54,882) $ (159,795) $ (554,658) $ (117,606) $ (219,633) 190 City of Madera | 2023-2024 Operating Budget
(47603640) Beverage Container Recycling
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4434 Grants 16,349 16,662 21,661 16,349 16,349 0.00%
Total Revenue $ 16,349 $ 16,662 $ 21,661 $ 16,349 $ 16,349 6412 Advertising/Other 44 16,543 14,915 16,349 16,349 0.00% Total Expense $ 44 $ 16,543 $ 14,915 $ 16,349 $ 16,349
Total Net Surplus/(Deficit) $ 16,305 $ 119 $ 6,746 $ - $ - 2023-2024 Operating Budget | City of Madera 191
(47603730) Tire Clean Up
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4355 Transfer - - 109,120 109,120 1,650 -98.50%
4434 Grants - - 87,781 - 87,781 0.00%
Total Revenue $ - $ - $ 196,901 $ 109,120 $ 89,431
5000 Salaries / Full 5,585 13,949 13,991 19,171 20,658 7.80% 5100 Salaries / Overtime - 298 216 - - 0.00%
5105 Salaries / Leave Payout 273 - - - - 0.00%
5110 Salaries / Uniform Pay - 125 250 125 125 0.00%
5300 Public Employees Retirement Sy 584 1,235 1,302 1,811 2,291 26.50% 5302 Long Term Disability Insurance 20 - 28 - 68 0.00%
5303 Life Insurance Premiums 9 15 18 22 30 36.40%
5304 Workers Compensation Insurance 599 967 1,211 1,786 1,839 3.00% 5305 Medicare Tax 88 216 232 295 354 20.00%
5306 Unfunded Accrued Liability - - - 2,213 -100.00% -
5308 Deferred Compensation/Full 235 516 556 863 906 5.00% 5309 Unemployment Insurance 104 128 63 73 -15.10% 62
5310 Section 125 Benefit Allow. 1,032 3,067 2,707 5,521 2,700 -51.10% 6440 Contracted Services 3,708 3,056 973 5,000 87,781 1655.60% 6532 Maintenance/Other Supplies - - 2,920 - - 0.00%
6903 Interfund Chg Cost Distrib 655 - 445 655 -100.00% - 6926 Interfund Chg Risk Charges - - - - 527 0.00%
8200 Transfer Out 0 - - - - 0.00%
8220 Transfers Out 1,138 1,161 1,184 1,184 -100.00% -
Total Expense $ 14,032 $ 24,733 $ 26,098 $ 38,719 $ 117,341 Total Net Surplus/(Deficit) $ (14,032) $ (24,733) $ 170,803 $ 70,401 $ (27,910) 192 City of Madera | 2023-2024 Operating Budget
Drainage
(45000000) Drainage System Operations
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 6580 OPEB Obligation Expense - 14,862 - - - 0.00%
6581 GASB 68 (102,323) - - - - 0.00%
Total Expense $ - $ (87,461) $ - $ - $ -
Total Net Surplus/(Deficit) $ - $ 87,461 $ - $ - $ -
194 City of Madera | 2023-2024 Operating Budget
(45003040) Drainage Capital Outlay
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4320 Capital Contribution 204,270 616,807 - - - 0.00%
4360 Transfer - - - - 70,000 0.00%
4900 Budgetary Carryover - - - - 741,500 0.00%
Total Revenue $ 204,270 $ 616,807 $ - $ - $ 811,500
6600 Depreciation / Replacement 328,915 328,463 - - -
7050 Construction/Infrastructure 889 - - - 811,500 0.00% Total Expense $ 329,803 $ 328,463 $ - $ - $ 811,500
Total Net Surplus/(Deficit) $ (125,533) $ 288,343 $ - $ - $ - 2023-2024 Operating Budget | City of Madera 195
(45003080) Drainage Operations
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4162 Interest Income 6,810 5,480 15,708 4,000 10,000 150.00% 4208 Late Payment/Other Penalty (0) - 13,984 7,000 15,000 114.30% 4210 Drainage User Fees 696,007 723,559 697,906 725,000 725,000 0.00% 4346 Interfund Chg Cost Distributio 170,000 170,009 170,009 170,009 170,009 0.00% 4682 Collection Recovery 56 - 52 - - 0.00%
4742 Unrealized Gain/Loss on Invest - (24,712) - - - 0.00% Total Revenue $ 872,871 $ 874,336 $ 897,658 $ 906,009 $ 920,009 6450 Bad Debt Expense (1,849) 2,903 - - - 0.00%
6451 Bank Service Charges 0 343 639 - 600 0.00%
6600 Depreciation / Replacement 589 589 - - - 0.00%
6900 Interfund Chg Facility Maint. 47,905 49,750 49,750 49,750 82,710 66.30% 6904 Interfund Chg Admin OH 1,935 1,935 1,935 1,935 1,935 0.00% 8200 Transfer Out 45,000 45,000 45,000 45,000 45,000 0.00% Total Expense $ 93,580 $ 100,519 $ 97,324 $ 96,685 $ 130,245 Total Net Surplus/(Deficit) $ 779,292 $ 773,817 $ 800,334 $ 809,324 $ 789,764 196 City of Madera | 2023-2024 Operating Budget
(45003090) Drainage Flood Control
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4355 Transfer - - - - 35,556 0.00%
4900 Budgetary Carryover - - - - 211,057 0.00%
Total Revenue $ - $ - $ - $ - $ 246,613
5000 Salaries / Full 164,959 198,118 251,398 245,841 290,888 18.30% 5005 Salaries / Part - 322 20 - - 0.00%
5100 Salaries / Overtime 5,779 10,917 19,247 6,000 10,000 66.70% 5105 Salaries / Leave Payout 400 - 631 - - 0.00%
5110 Salaries / Uniform Pay 790 940 1,103 1,056 1,093 3.50% 5200 Salaries / Auto & Expense Allo - - 129 - 129 0.00% 5300 Public Employees Retirement Sy 20,362 20,519 28,049 25,795 37,499 45.40% 5302 Long Term Disability Insurance 526 477 583 574 637 11.00% 5303 Life Insurance Premiums 274 258 319 316 361 14.20% 5304 Workers Compensation Insurance 17,508 13,497 24,688 23,820 28,352 19.00% 5305 Medicare Tax 2,658 3,299 4,141 3,890 4,587 17.90%
5306 Unfunded Accrued Liability 34,556 39,180 56,301 42,375 62,779 48.20% 5308 Deferred Compensation/Full 6,763 7,438 9,201 9,720 11,669 20.10% 5309 Unemployment Insurance 648 651 627 724 620 -14.40% 5310 Section 125 Benefit Allow. 38,994 51,095 81,555 76,433 96,080 25.70% 6401 Gas and Electric Utilities 35,666 26,077 31,937 38,000 33,000 -13.20% 6425 Vehicle Fuel, Supplies & Maint 6,320 9,536 18,617 10,108 18,000 78.10% 6440 Contracted Services 62,060 79,267 19,163 30,000 20,000 -33.30% 6515 Taxes and Assessments 23,260 26,498 26,498 27,000 27,000 0.00% 6532 Maintenance/Other Supplies 9,600 17,500 28,414 22,000 30,000 36.40% 6560 Liability / Property Insurance - - - - 212,068 0.00% 6600 Depreciation / Replacement 15,493 15,493 - - - 0.00% 6779 Pension Expense 3,907 - - - - 0.00%
6902 Interfund Chg Central Supply - 76 - - - 0.00%
6903 Interfund Chg Cost Distrib 19,559 - 13,280 19,559 -100.00% - 6904 Interfund Chg Admin OH 35,534 35,534 35,534 35,534 35,534 0.00% 6907 Interfund Chg Vehicle Replace 12,031 22,434 23,234 23,234 24,734 6.50% 6908 Interfund Chg Vehicle Maint. 32,978 34,360 34,844 34,844 40,201 15.40% 6918 Interfund Chg Comp Maint 11,490 11,697 18,397 18,397 18,013 -2.10% 6920 Interfund Chg Computer Replace 2,649 2,649 4,917 4,917 8,395 70.70% 6923 Interfund Chg Software 205 - - - - 0.00%
6926 Interfund Chg Risk Charges - - - - 3,816 0.00%
8200 Transfer Out (0) - - - - 0.00%
8210 Transfers Out/Debt Service 14,207 4,909 7,514 7,514 20,922 178.50% 8220 Transfers Out 8,244 8,408 8,577 8,577 -100.00% -
Total Expense $ 587,419 $ 641,150 $ 748,916 $ 716,228 $ 1,036,377 Total Net Surplus/(Deficit) $ (587,419) $ (641,150) $ (748,916) $ (716,228) $ (789,764) 2023-2024 Operating Budget | City of Madera 197
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Airport
(20500000) Airport Operation
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 6580 OPEB Obligation Expense - 14,862 - - - 0.00%
6581 GASB 68-Pension Expense - (56,013) - - - 0.00%
Total Revenue $ - $ (41,151) $ - $ - $ -
Total Net Surplus/(Deficit) $ - $ 41,151 $ - $ - $ -
200 City of Madera | 2023-2024 Operating Budget
(20503270) Airport Operations
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4002 Current Unsecured Property Tax 140,016 151,653 64,308 130,000 90,000 -30.80% 4150 Facility Rental Revenue 17,530 16,830 21,820 17,000 8,000 -52.90% 4151 Lease/Agricultural 171,318 178,881 131,375 180,000 140,000 -22.20% 4152 Lease/Airport Land Area 155,523 139,958 139,786 150,000 150,000 0.00% 4153 Airport Hanger Rentals - 181,020 135,200 - 220,000 0.00% 4155 Pan Am Center Rents 179,090 - 44,850 180,000 -100.00% - 4158 User Fees 1,500 1,500 1,500 1,500 1,500 0.00%
4161 F.B.O. Fuel Flowage Fees 8,060 9,857 14,026 10,000 18,000 80.00% 4162 Interest Income 12,314 9,100 17,918 7,000 12,000 71.40% 4165 Interest Income - Leases - 16,063 - - - 0.00%
4177 Tiedown Rentals 4,032 4,360 4,356 4,500 4,500 0.00% 4240 Utility Reimbursement 120 120 120 120 120 0.00%
4355 Transfer-In - - - - 9,840 0.00%
4659 Refunds and Reimbursements 4,632 - 848 - - 0.00%
4742 Unrealized Gain/Loss on Invest - (40,682) - - - 0.00% Total Revenue $ 694,134 $ 668,660 $ 576,106 $ 680,120 $ 653,960 5000 Salaries / Full-Time 62,786 69,374 82,789 77,620 92,514 19.20% 5005 Salaries / Part-time 18,231 17,925 12,130 15,440 16,806 8.80% 5100 Salaries / Overtime 132 452 25 500 -100.00% -
5105 Salaries / Leave Payout - - 1,699 - - 0.00%
5110 Salaries / Uniform Pay 250 250 250 250 250 0.00%
5300 Public Employees Retirement Sy 7,938 11,265 10,305 12,310 13,713 11.40% 5302 Long Term Disability Insurance 218 215 234 270 245 -9.30% 5303 Life Insurance Premiums 96 91 99 109 -12.80% 95
5304 Workers Compensation Insurance 8,301 5,887 8,509 8,841 9,987 13.00% 5305 Medicare Tax- Employer's Share 1,168 1,313 1,407 1,471 1,606 9.20% 5306 Unfunded Accrued Liability 14,385 21,540 22,221 23,169 27,749 19.80% 5307 Deferred Comp/Part-Time 679 108 455 - 630 0.00%
5308 Deferred Compensation/Full-tim 2,590 2,700 3,222 3,103 3,496 12.70% 5309 Unemployment Insurance 456 481 413 394 303 -23.10% 5310 Section 125 Benefit Allow. 26,804 20,174 25,777 33,068 26,836 -18.80% 6401 Gas and Electric Utilities 22,978 21,004 11,516 25,000 16,000 -36.00% 6402 Telephone & Fax Charges 9,189 8,132 6,815 4,548 7,000 53.90% 6405 Copier Lease/Paper Charges - - - 475 475 0.00%
6412 Advertising/Other - 2,350 - - - 0.00%
6416 Office Supplies/Expendable 187 61 37 100 100 0.00% 6418 Postage / Other Mailing Charge - - 134 50 200 300.00% 6425 Vehicle Fuel, Supplies & Maint 4,061 3,021 2,332 3,202 3,000 -6.30% 6440 Contracted Services 53,118 42,676 17,476 17,050 24,700 44.90% 6450 Bad Debt Expense (5,472) 5,625 - - - 0.00%
6515 Taxes and Assessments 17,359 22,109 10,602 25,000 31,000 24.00% 6530 Conference/Training/Ed 288 1,237 - 1,800 2,000 11.10% 6532 Maintenance/Other Supplies 12,099 66,616 26,348 15,000 15,000 0.00% 6560 Liability / Property Insurance 80,207 120,395 131,165 134,043 49,547 -63.00% 6570 Settlements - 25,000 - - - 0.00%
6600 Depreciation / Replacement 299,490 297,675 - - - 0.00% 6779 Pension Expense-GASB 68 1,523 - - - - 0.00%
6900 Interfund Chg Facility Maint. 20,958 21,765 21,765 21,765 36,146 66.10% 6902 Interfund Chg Central Supply 382 860 404 - 404 0.00% 6903 Interfund Chg Cost Distrib 9,438 - 6,409 9,438 -100.00% - 6904 Interfund Chg Admin OH 69,276 69,276 69,277 69,277 69,277 0.00% 6907 Interfund Chg Vehicle Replace 11,917 18,050 17,983 17,983 22,758 26.60% 6908 Interfund Chg Vehicle Maint. 19,166 22,987 23,311 23,311 27,462 17.80% 6918 Interfund Chg Comp Maint 12,528 12,754 11,322 11,322 11,085 -2.10% 6920 Interfund Chg Computer Replace 2,747 2,747 3,026 3,026 5,166 70.70% 6923 Interfund Chg Software 205 - - - - 0.00%
2023-2024 Operating Budget | City of Madera 201
(20503270) Airport Operations
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 6926 Interfund Chg Risk Charges - - - - 1,577 0.00%
8000 Interest Expense 1,696 2,123 1,300 1,300 -100.00% - 8001 Principal Payment - - 27,180 27,180 -100.00% -
8200 Transfer Out 0 - - - - 0.00%
8210 Transfers Out/Debt Service 15,051 6,313 14,127 14,127 36,782 160.40% 8220 Transfers Out - Insurance Rese 3,407 3,475 3,545 3,545 -100.00% - Total Expense $ 805,834 $ 928,026 $ 575,607 $ 605,087 $ 553,909 Total Net Surplus/(Deficit) $ (111,700) $ (259,366) $ 500 $ 75,033 $ 100,051 202 City of Madera | 2023-2024 Operating Budget
(20503510) Airport Capital Projects
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4419 CalTrans Aeronautic Grant - 17,038 - 40,000 98,505 146.30% 4450 Federal Aviation Airport Grant 80,436 74,004 - 1,611,900 - 0.00% 4900 Budgetary Carryover - - - - 160,595 0.00%
Total Revenue $ 80,436 $ 91,042 $ - $ 40,000 $ 1,871,000 6602 Capitalized Asset Contra Accou (60,067) - - - - 0.00% 6603 CIP Offset - (83,613) - - - 0.00%
7000 Vehicles and Equipment 60,067 - - - - 0.00%
7030 Facilities And Improvements - 83,613 800,015 30,553 1,494,000 4789.90% 7050 Construction/Infrastructure - - - - 377,000 0.00%
Total Expense $ - $ - $ 800,015 $ 30,553 $ 1,871,000
Total Net Surplus/(Deficit) $ 80,436 $ 91,042 $ (800,015) $ 9,447 $ - 2023-2024 Operating Budget | City of Madera 203
(21500000) Airport Development
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4162 Interest Income 1,115 768 1,977 593 -100.00% -
4742 Unrealized Gain/Loss on Invest - (3,461) - - - 0.00% Total Revenue $ 1,115 $ (2,693) $ 1,977 $ 593 $ -
Total Net Surplus/(Deficit) $ 1,115 $ (2,693) $ 1,977 $ 593 $ - 204 City of Madera | 2023-2024 Operating Budget
Transit
(21285290) Dial -A-Ride
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4162 Interest Income 768 469 2,691 930 4,000 330.10%
4239 Ticket Sales - - 904 - 1,500 0.00%
4354 Interfund Salary & Bene Reimb - 6,353 879 - - 0.00% 4355 Transfer-In - - - - 208,343 0.00%
4423 Federal Grant Sec 5307 572,414 1,036,361 816,968 257,500 575,173 123.40% 4424 Local Transportation Allocatio - - - 200,000 -100.00% - 4425 State Transit Assistance - Cit 80,834 71,014 429,695 314,010 -100.00% - 4434 Grants - - - - 625,427 0.00%
4750 Gain on Sale of Real Property 135,300 - - - - 0.00% Total Revenue $ 789,316 $ 1,114,197 $ 1,251,137 $ 772,440 $ 1,414,443 5000 Salaries / Full-Time 83,038 153,675 168,450 159,140 163,722 2.90% 5005 Salaries / Part-time - - 555 - - 0.00%
5100 Salaries / Overtime 61 95 3,326 10,000 100 -99.00% 5105 Salaries / Leave Payout - 4,082 - - - 0.00%
5110 Salaries / Uniform Pay 573 573 573 298 573 92.30%
5200 Salaries / Auto & Expense Allo 1 20 - - - 0.00%
5300 Public Employees Retirement Sy 10,755 18,067 19,581 17,987 21,864 21.60% 5302 Long Term Disability Insurance 270 435 438 409 404 -1.20% 5303 Life Insurance Premiums 80 128 129 154 132 -14.30% 5304 Workers Compensation Insurance 8,501 10,817 15,226 15,583 14,913 -4.30% 5305 Medicare Tax- Employer's Share 1,295 2,466 2,562 2,583 2,495 -3.40% 5306 Unfunded Accrued Liability 19,284 35,922 39,588 38,876 29,705 -23.60% 5308 Deferred Compensation/Full-tim 3,258 5,909 6,783 6,998 7,179 2.60% 5309 Unemployment Insurance 341 369 419 354 290 -18.10% 5310 Section 125 Benefit Allow. 11,155 29,623 37,611 39,868 36,747 -7.80% 6402 Telephone & Fax Charges - - - 2,400 2,400 0.00%
6405 Copier Lease/Paper Charges - - - 1,350 1,350 0.00% 6412 Advertising/Other 913 993 - 1,200 1,200 0.00%
6416 Office Supplies/Expendable 1,519 1,152 1,188 1,000 1,000 0.00% 6418 Postage / Other Mailing Charge 1 44 - 150 150 0.00% 6425 Vehicle Fuel, Supplies & Maint 70,365 76,896 111,762 85,000 100,000 17.60% 6440 Contracted Services 303,381 505,243 535,020 651,013 711,121 9.20% 6470 Funding to Outside Agencies - - - - 125,086 0.00%
6520 Ticket Purchases 1,191 - - 1,500 1,500 0.00%
6530 Conference/Training/Ed 485 325 833 2,400 2,400 0.00% 6581 GASB 68-Pension Expense - (89,647) - - - 0.00%
6779 Pension Expense-GASB 68 2,063 - - - - 0.00%
6902 Interfund Chg Central Supply 5,958 6,090 6,103 - 6,103 0.00% 6903 Interfund Chg Cost Distrib 181,722 213,687 191,192 194,031 7,958 -95.90% 6904 Interfund Chg Admin OH 40,208 40,208 40,208 40,208 40,208 0.00% 6918 Interfund Chg Comp Maint 4,435 4,515 4,812 4,812 4,711 -2.10% 6920 Interfund Chg Computer Replace 1,045 1,045 1,286 1,286 2,196 70.80% 6926 Interfund Chg Risk Charges - - - - 1,047 0.00%
8200 Transfer Out (1) - 28,500 28,500 28,500 0.00%
8220 Transfers Out - Insurance Rese 2,261 2,306 2,352 2,352 -100.00% - Total Expense $ 754,157 $ 1,025,037 $ 1,218,497 $ 1,309,452 $ 1,315,054 Total Net Surplus/(Deficit) $ 35,159 $ 89,160 $ 32,640 $ (537,013) $ 99,389 206 City of Madera | 2023-2024 Operating Budget
(21285490) Dial-A-Ride Capital Outlay
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4424 Local Transportation Allocatio - - - 55,000 -100.00% - Total Revenue $ - $ - $ - $ 55,000 $ -
6600 Depreciation / Replacement 17,037 17,037 - - - 0.00% Total Expense $ 17,037 $ 17,037 $ - $ - $ -
Total Net Surplus/(Deficit) $ (17,037) $ (17,037) $ - $ 55,000 $ - 2023-2024 Operating Budget | City of Madera 207
(21295300) Transportation - Fixed Route
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4239 Ticket Sales - - - - 12,123 0.00%
4354 Interfund Salary & Bene Reimb - 6,353 879 - - 0.00% 4355 Transfer-In - - - - 208,343 0.00%
4421 Grant/FTA Section 5339 - - - 82,230 -100.00% -
4423 Federal Grant Sec 5307 1,235,137 1,533,952 919,409 257,500 1,757,924 582.70% 4424 Local Transportation Allocatio - - - 200,000 -100.00% - 4425 State Transit Assistance - Cit 92,137 79,627 471,244 314,010 1,443,995 359.90% Total Revenue $ 1,327,274 $ 1,619,932 $ 1,391,532 $ 853,740 $ 3,422,385 5000 Salaries / Full-Time 83,039 153,660 168,452 159,140 163,722 2.90% 5005 Salaries / Part-time - - 555 - - 0.00%
5100 Salaries / Overtime 19,250 19,649 16,863 10,000 20,000 100.00% 5105 Salaries / Leave Payout - 4,082 - - - 0.00%
5110 Salaries / Uniform Pay 573 573 573 298 573 92.30%
5200 Salaries / Auto & Expense Allo 1 20 - - - 0.00%
5300 Public Employees Retirement Sy 10,756 17,951 19,662 17,990 21,864 21.50% 5302 Long Term Disability Insurance 270 436 439 409 401 -2.00% 5303 Life Insurance Premiums 93 141 138 156 141 -9.60%
5304 Workers Compensation Insurance 10,464 12,328 16,445 15,580 16,608 6.60% 5305 Medicare Tax- Employer's Share 1,532 2,686 2,711 2,584 2,743 6.20% 5306 Unfunded Accrued Liability 19,284 35,953 39,774 38,908 29,705 -23.70% 5308 Deferred Compensation/Full-tim 3,258 5,909 6,806 6,994 7,180 2.70% 5309 Unemployment Insurance 380 404 446 352 314 -10.80% 5310 Section 125 Benefit Allow. 11,155 29,623 37,611 39,868 36,747 -7.80% 6402 Telephone & Fax Charges - - - 2,400 2,400 0.00%
6405 Copier Lease/Paper Charges - - - 1,350 1,350 0.00% 6412 Advertising/Other 247 734 773 1,200 1,200 0.00%
6416 Office Supplies/Expendable 1,569 1,334 1,183 1,000 1,000 0.00% 6418 Postage / Other Mailing Charge 52 - - 150 150 0.00% 6425 Vehicle Fuel, Supplies & Maint 80,615 104,277 133,707 100,000 110,000 10.00% 6440 Contracted Services 818,063 856,371 854,717 902,664 1,466,079 62.40% 6520 Ticket Purchases 433 - - 1,500 1,500 0.00%
6530 Conference/Training/Ed 485 325 1,908 2,400 2,400 0.00% 6532 Maintenance/Other Supplies 20,291 98,267 50,204 100,000 -100.00% - 6560 Liability / Property Insurance - - - - 40,363 0.00% 6581 GASB 68-Pension Expense - (89,728) - - - 0.00%
6600 Depreciation / Replacement 558 558 - - - 0.00%
6779 Pension Expense-GASB 68 2,063 - - - - 0.00%
6902 Interfund Chg Central Supply 7,860 5,108 7,800 - 7,800 0.00% 6903 Interfund Chg Cost Distrib 183,110 213,687 192,135 195,419 7,958 -95.90% 6904 Interfund Chg Admin OH 48,511 48,511 48,511 48,511 48,511 0.00% 6918 Interfund Chg Comp Maint 4,435 4,515 4,812 4,812 4,711 -2.10% 6920 Interfund Chg Computer Replace 1,045 1,045 1,286 1,286 2,196 70.80% 6926 Interfund Chg Risk Charges - - - - 1,047 0.00%
8200 Transfer Out 0 - 28,500 28,500 28,500 0.00%
8220 Transfers Out - Insurance Rese 2,261 2,306 2,352 2,352 -100.00% - Total Expense $ 1,331,653 $ 1,530,725 $ 1,638,365 $ 1,685,823 $ 2,027,163 Total Net Surplus/(Deficit) $ (4,378) $ 89,207 $ (246,833) $ (832,084) $ 1,395,222 208 City of Madera | 2023-2024 Operating Budget
(21295425) SB1-State of Good Repair
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4265 State of Good Repair - 9,311 - 553,500 66,676 -88.00% Total Revenue $ - $ 9,311 $ - $ 553,500 $ 66,676
7030 Facilities And Improvements - 9,311 26,982 351,717 66,676 -81.00% Total Expense $ - $ 9,311 $ 26,982 $ 351,717 $ 66,676
Total Net Surplus/(Deficit) $ - $ - $ (26,982) $ 201,783 $ - 2023-2024 Operating Budget | City of Madera 209
(21295491) Low Carbon Transit Operation
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4266 Low Carbon Transit Op Prog - 24,775 - 522,907 350,000 -33.10% Total Revenue $ - $ 24,775 $ - $ 522,907 $ 350,000
7030 Facilities And Improvements - 24,775 - - - 0.00%
7050 Construction/Infrastructure - - - - 350,000 0.00%
Total Expense $ - $ 24,775 $ - $ - $ 350,000
Total Net Surplus/(Deficit) $ - $ - $ - $ 522,907 $ -
210 City of Madera | 2023-2024 Operating Budget
(21295500) Fixed Route - Capital Outlay
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4320 Capital Contribution 82,613 - - - - 0.00%
4421 Grant/FTA Section 5339 - - 66,623 - - 0.00%
4423 Federal Grant Sec 5307 334,894 - - - - 0.00%
Total Revenue $ 417,507 $ - $ 66,623 $ - $ -
6600 Depreciation / Replacement 260,479 260,479 - - - 0.00% 6602 Capitalized Asset Contra Accou (330,452) - (77,419) - - 0.00% 7000 Vehicles and Equipment 334,894 - 66,623 388,000 -100.00% - 7030 Facilities And Improvements (16,428) - - 33,200 -100.00% - Total Expense $ 248,493 $ 260,479 $ (10,796) $ 421,200 $ - Total Net Surplus/(Deficit) $ 169,014 $ (260,479) $ 77,419 $ (421,200) $ - 2023-2024 Operating Budget | City of Madera 211
(21295590) Prop 1B PTMISEA
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4490 Proposition 1B PTMISEA - 1,128 571,642 864,258 205,748 -76.20% 4659 Refunds and Reimbursements 16,750 - - - - 0.00%
Total Revenue $ 16,750 $ 1,128 $ 571,642 $ 864,258 $ 205,748 6600 Depreciation / Replacement 146,799 146,799 - - - 0.00% 6602 Capitalized Asset Contra Accou - (377,000) - - - 0.00% 7000 Vehicles and Equipment - - 523,649 - - 0.00%
7030 Facilities And Improvements 3,260 1,128 41,335 303,512 205,748 -32.20% Total Expense $ 150,060 $ 147,927 $ 187,985 $ 303,512 $ 205,748 Total Net Surplus/(Deficit) $ (133,310) $ (146,799) $ 383,658 $ 560,746 $ - 212 City of Madera | 2023-2024 Operating Budget
(21295595) Caltrans - Transit Study Grant
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4434 Grants - 86,709 13,203 - - 0.00%
Total Revenue $ - $ 86,709 $ 13,203 $ - $ -
6440 Contracted Services - 93,557 6,356 22,000 -100.00% - Total Expense $ - $ 93,557 $ 6,356 $ 22,000 $ -
Total Net Surplus/(Deficit) $ - $ (6,848) $ 6,848 $ (22,000) $ - 2023-2024 Operating Budget | City of Madera 213
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Golf
(20606295) Golf Course Capital
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4320 Capital Contribution - - - - 50,000 0.00%
4355 Transfer-In - - - - 25,000 0.00%
Total Revenue $ - $ - $ - $ - $ 75,000
7040 Parks/Facilities Equipment - - - - 75,000 0.00%
Total Expense $ - $ - $ - $ - $ 75,000
Total Net Surplus/(Deficit) $ - $ - $ - $ - $ -
216 City of Madera | 2023-2024 Operating Budget
(20606290) Golf Operations
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4165 Interest Income - Leases - 64 - - - 0.00%
4169 Rents/ Pro Shop 20,049 19,970 24,267 20,000 65,000 225.00% 4213 Green Fee User Charges 58,004 54,742 59,878 60,000 82,500 37.50% 4355 Transfer-In 298,804 298,151 298,804 298,804 95,421 -68.10% Total Revenue $ 376,857 $ 372,927 $ 382,949 $ 378,804 $ 242,921 6560 Liability / Property Insurance - - - - 14,457 0.00% 6921 Interfund Chg Land Rent 64,083 64,083 64,083 - 64,083 0.00% 7000 Vehicles and Equipment - - - 17,568 -100.00% -
Total Expense $ 64,083 $ 64,083 $ 64,083 $ 17,568 $ 78,540 Total Net Surplus/(Deficit) $ 312,774 $ 308,844 $ 318,866 $ 361,236 $ 164,381 2023-2024 Operating Budget | City of Madera 217
(20606299) Golf Course Debt Service
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 8000 Interest Expense 30,551 20,962 12,744 12,744 2,581 -79.70% 8001 Principal Payment - - 316,100 316,100 161,800 -48.80% Total Expense $ 30,551 $ 20,962 $ 328,844 $ 328,844 $ 164,381 Total Net Surplus/(Deficit) $ (30,551) $ (20,962) $ (328,844) $ (328,844) $ (164,381) 218 City of Madera | 2023-2024 Operating Budget
Special Revenue Funds
Revenues & Expenses by Organization
Development Impact Fees
State Gas Tax
Measure T
Business Improvement District
Park Development
Parking District
Federal Aid Urban Grant
Local Transportation
Landscaping Assessment
Supplemental Law
Intermodal
Residential Rehab Housing
Low-Moderate Income Housing
Community Facilities Districts (CFD)
Special Revenue Funds are established to track and report monies that must be expended for specified purposes. The following is a summary of the various accounts that
collectively make up the Special Revenue Funds:
Special Gas Tax
This fund goes toward public works and transportation for street maintenance. Gas tax revenues for streets and roads are received from multiple sources monthly from the State Controller’s Office. Funds are transferred to the Streets Department through the annual budget process to support the streets operations and projects.
Regional Surface Transportation Program (RSTP)
Exchange
This fund provides flexible funding for projects to preserve and improve Federal-Aid highway, bridge, and tunnel
projects on public roads, pedestrian and bicycle
infrastructure, and intercity passenger projects. Funds are received as reimbursement for costs incurred.
State Transportation Improvement Program (STIP)
A multi-year capital improvement program of transportation projects on and off the State Highway System. Funds are programmed within the Madera County region to prioritize regional projects. There are currently no projects scheduled to receive STIP funds.
Proposition 1B LPP
State Program created by the Road Repair and Accountability Act of 2017 (Senate Bill (SB) 1) to provide funding to local and regional transportation agencies that have sought and
received voter approved taxes (i.e. Measure T) and enacted fees for Road Maintenance and Rehabilitation (RMRA)
projects. Projects require a 50 percent local match. Funds are received as reimbursement for costs incurred.
Road Maintenance & Rehabilitation Account
(RMRA)
Utilized to address road maintenance, rehabilitation, and critical safety projects, this fund was created by the Road Repair and Accountability Act of 2017, SB 1. These funds are received monthly from the state.
Measure A
A ½ cent sales tax for local transportation projects collected from 1990 to 2005. The remaining fund balance has been
designated for a specific project.
Measure T
Current ½ cent sales tax for local transportation projects and programs. It is a 20-year program that sunsets in 2027 that funds highway and road capital projects designed to improve traffic safety; relieve congestion; enhanced street
maintenance; environmental enhancement through
transportation projects; transit improvements; and leverage other state and federal funds. Funds are received quarterly from Madera County.
San Joaquin Valley Air Pollution Control District
(SJVAPCD) REMOVE II Grant
This grant provides funding for projects consistent with the goals of the SJVAPCD.
Transportation
Prop 1B Public Transportation Modernization,
Improvement and Service Enhancement Account
(PTMISEA)
This program is aimed at transit modernization and
improvement and service enhancement. This program is
currently being used to fund a portion of the transit facility.
Funds are received as reimbursement for costs incurred.
Low Carbon Transit Operations Program (LCTOP)
This program provides funding to be used by transit
operators to reduce greenhouse emissions. The City has
utilized these funds to improve transit stop amenities.
Local Transportation Fund (LTF)
This program is to fund Public Transportation including planning and program activities, pedestrian and bicycle facilities, community transit services, and bus and rail projects. Additionally, LTF may be used for construction and maintenance of local streets and roads. It is a component of the Transportation Development Act (TDA).
220 City of Madera | 2023-2024 Operating Budget
Special Revenue Funds Budget Overview
Sustainable Communities Grant
Grant program created to maintain and integrate multimodal transportation, also from the Road Repair and Accountability Act of 2017, SB 1.
Parks
Parks Grants Fund
The Parks Grants Fund is used to track grant funding for the creation and renovation of parks and community recreation facilities. Among the grants tracked in the Parks Grant Fund are:
- CalTrans Grant
Funding from this grant will be used to install art on
the Highway 99 soundproofing wall between
Yosemite Avenue and 4th Street.
- Statewide Park Development Program (SPP)
This grant is awarded through the State of California
Parks and Recreation Department. The goal of the
grant program is to create new parks and recreation
opportunities in underserved communities across
California. This grant is funding four projects in the
FY 23/24 Proposed Budget.
- Clean California Local Grant
This grant is provided by the State of California to
improve existing parks and/or fund the creation of
new park space. The monies can be spent on either
improving open park land or on structures that exist
on current park land. The grant is funding one
project in the FY 23/24 Proposed Budget
- MUSD Afterschool Program
The Madera Unified School District is partnering
with the City to provide afterschool programming to
Madera’s youth. The funds will be used to pay the
salary and benefits of several Part-Time Parks
employees, as well as supplies for the program. -
- Special Legislative Grant
This City received a $1.6 million allocation in the
most recently approved State budget for
improvements at a local park. This money isfunding
one project in the FY 23/24 Proposed Budget. .
Dick’s Sporting Goods
Dick’s Sporting Goods has provided a $25,000 grant to fund one project in the current CIP.
Development Impact Fees (DIF)
There is a Local Fee imposed on new development to fund the city’s capital facilities. Revenues depend on
development activity. Funds are collected during the
permitting process and deposited into multiple assigned accounts, each having a specific purpose.
Special Districts
Parking District Operations
Established by the city, this fund supports the acquisition, construction, installation or maintenance of parking
facilities, street lighting, refuse receptacles, benches, parks, or fountains in the downtown area. The city serves as the fiscal agent and participants are billed quarterly. Currently, funds are used to pay for a part-time parking enforcement officer, refuse collection, gardening services, and a portion of the crow abatement program.
Business Improvement District
Established by the city, this program supports activities, and promotes events and tourism within the Business
Improvement District. The city serves as the fiscal agent and participants are billed quarterly. The city remits the funds to the Madera Downtown Association quarterly, less expenses it incurs.
Community Facilities Districts (CFD)
CFD 2005-1 Special Tax for city services and CFD 2006-1 Special Tax for debt service on infrastructure improvements.
CFD 2006-01 applies to a single subdivision.
Landscape Maintenance Districts (LMD)
Funding for landscaping in 80 defined zones within the city.
Special assessments are prepared in accordance with the Streets and Highway Code.
Federal Aid
Community Development Block Grant (CDBG)
2023-2024 Operating Budget | City of Madera 221
CDBG funds are distributed by the Federal Department of Housing and Urban Development. The goal of the funding is to support community development activities to build
stronger and more resilient communities. CDBG monies are distributed on an entitlement method based on poverty
levels within census tracks. The City, which receives
approximately $1 million/year of CDBG entitlement funds, spends its CDBG entitlement allocation on a variety of
initiatives, including supporting local non-profits and enhancing park facilities.
Active Transportation Program (ATP)
State program that consolidates existing Federal and State transportation programs, including Transportation
Alternatives Program (TAP), Bicycle Transportation Account (BTA), and State Safe Routes to School (SR2S) into a single program. Currently, there are no new projects funded
through this program. Previously, ATP funds were utilized for one CIP project (PK-00008). Funds are received as
reimbursement for costs incurred.
Bridge Preventive Maintenance Program (BPMP)
Intended to maintain existing inventory of bridges and is currently funding one CIP project (B-000004). Funds are received as reimbursement for costs incurred.
Congestion Mitigation & Air Quality Program
(CMAQ)
Intended to fund transportation projects that will contribute to attainment of national air quality standards. Currently funding many CIP projects. Funds are received as
reimbursement for costs incurred.
Highway Safety Improvement Program (HSIP)
Federal aid program available to states for achieving a significant reduction in fatalities and serious injuries on public roads. This program currently funds two CIP projects (R-000031 and R-000066). Funds are received as
reimbursement for costs incur.
American Rescue Plan Act (ARPA)
Federal grant program enacted into law in March 2021. The City received a one-time allocation of $23.1 million of ARPA funds. ARPA funds have a specific set of eligible items on which the funds can be spent. From that set, the City has chosen to spend its entire allocation on Water and Sewer infrastructure projects. ARPA funds must be fully
encumbered by 12/31/2024, and fully spent by 12/31/2026.
Housing
Home/CalHome Down Payment Assistance and
Program Income
Grant money to assist first-time home buyers with down
payment assistance. Funds recaptured from loan payments are deposited into Program Income to be used for further down payment assistance.
CalHome Manufactured Housing Rehabilitation and
Program Income
Grant money to assist with the rehabilitation of
manufactured housing. Funds recaptured from loan
payments are placed into Program Income to be used for
further rehab assistance.
Affordable Housing and Sustainable Communities
Program (AHSC)
Administered by the Strategic Growth Council and
implemented by the Department of Housing and Community
Development (HCD), the AHSC Program funds land-use,
housing, transportation, and land preservation projects to support infill and compact development that reduce
greenhouse gas ("GHG") emissions.
Funding for the AHSC Program is provided from the
Greenhouse Gas Reduction Fund (GGRF), an account
established to receive Cap-and-Trade auction proceeds.
Law Enforcement Grants
Supplemental Law Enforcement Services Fund (SLESF)
Funds allocated to provide front-line law enforcement
services. These monies are being used for supplies and
equipment purchases in the FY 23/24 Proposed Budget.
Police Grants Fund
The Police Grants Fund is used to track grant funding for the hiring and equipping of law enforcement personnel. Among the grants tracked in the Police Grant Fund are:
222 City of Madera | 2023-2024 Operating Budget
- Justice Assistance Grant (JAG)
Funds allocated for the purpose of enforcing State
and local laws improving the criminal justice
system, with an emphasis on preventing violent
crime. Grants may provide for personnel,
equipment, training, technical assistance, and
criminal justice information systems for the more
widespread apprehension, prosecution,
adjudication, detention, and rehabilitation of
persons who violate criminal laws.
- Tobacco Law Enforcement Grant
Department of Justice Grant funds to be used for
police activities relating to the reduction of illegal
sales and marketing of tobacco products to minors.
- Citizens’ Option for Public Safety (COPS)
Hiring
The COPS Hiring Grant is administered by the
Federal Department of Justice on a competitive
basis. The goal of the grant is to provide funding to
law enforcement agencies to hire and/or rehire
additional career law enforcement officers in an
effort to increase community policing capacity and
crime prevention. COPS is budgeted to cover the
salaries of new officers.
- Proposition 64 Health and Public Safety
Proposition 64 was an initiative that approved
recreational cannabis use in California. As part of
that initiative, a grant program was established
from taxes collected by the State of California to
fund law enforcement efforts for preventing the
misuse of cannabis beyond that which was
permitted by Proposition 64. The Proposition 64
grant will pay for the salary and benefits of a new
officer to the City’s Police Department.
- Health and Wellness
A grant provided by the State of California to fund
initiatives that improve the physical and mental
wellbeing of law enforcement officers.
2023-2024 Operating Budget | City of Madera 223
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Department Summary
The mission of the Grants Department is to provide
exceptional grant administration, resources and development to advance the City’s vision and mission.
The Department manages a portfolio of grants and pursues ongoing grant resources from federal, state and local
government agencies for various City departments, oversees the City’s Public Transit Madera Metro System, including Diala-Ride, , manages the Community Development Block Grant Program (CDBG) and Housing Program by offering OwnerOccupied Rehabilitation (OOR), and Down-Payment Assistance (DAP) loans to qualifying residents.
Department Functions
Grants development consists of researching grant
opportunities to determine whether the City is
eligible and well-positioned to pursue a grant,
identifying prospective partnering agencies, and
developing grant applications.
Grants administration includes management of
awarded grants, including reporting, budgeting,
compliance monitoring, project implementation and
grant close-out.
Project implementation includes ensuring that the
obligations under the grants are fulfilled, including
project completion.
The Transit Division has operated three fixed routes
within the city limits but will add a fourth route in the 2023/24 fiscal year. The City’s Dial-A-Ride system
provides a curb-to-curb service that extends into
specific county areas.
The Community Development Block Grant (CDBG)
program received its annual allocation from the U.S.
Department of Housing and Urban Development
(HUD) in the amount of $981,730. Funds are then
distributed to local entities to carry out projects and services benefiting City residents, which must be
consistent with HUD national goals and objectives.
2023-2024 Operating Budget | City of Madera 225
Grants Department
The housing programs (Down Payment Assistance
and Owner-Occupied Rehabilitation) provide
interest-free, 30-year deferred-payment loans to
qualifying owner-occupied households for first-time
homebuyer down-payment assistance or owneroccupied home rehabilitation projects.
Responsibility
The Grants Department:
Coordinates activities with outside agencies, other
City departments, boards and commissions, and local
officials to support the City’s grant-funding goals and to implement grant-funded activities.
Ensures that the Transit Division's funding and
activities align with demand for service, incorporate
input provided by the Transit Advisory Board, Council,
and priorities identified through the Unmet Transit
Needs assessment. Manage entitlement grant
program operations ensuring compliance and
effective use of program funds.
Coordinates and facilitates the Block Grant
Commission, Transit Advisory Board and Loan Review
Committee meetings.
Releases relevant program information to the public
through press releases, media advisories, and/or
through television or radio programs.
Key Accomplishments
Overview of accomplishments in FY 2022/23:
Secured a grant award of $103K through the State of
Good Repairs (SB1) Program for the procurement of
fixed route amenities for all transit facilities.
Secured a grant award of $165K through the Low
Carbon Transit Operations Program (LCTOP) for
procuring a Madera Metro Paratransit vehicle.
Finalized expenditures for the remaining Public
Transportation Modernization, Improvement, and
Service Enhancement Account Program (PTMISEA)
exceeding $600K. Projects included Preventative
Maintenance (Fleet Division), Vehicle Procurement,
Fixed Route Amenities, Facility Improvements for the
Madera Transit Center and the Intermodal Center.
Purchased two vans to support the Madera Metro
ADA/Paratransit System.
Secured RRM Design Group to begin the renovation
of the Intermodal Center.
Transit provided bus transportation services to
59,259 individuals on fixed routes and Dial-A-Ride
services.
Finalized the Madera Transit Plan (MTP) and Design
Guidelines that guide future transit operations.
Nearly completed implementing Phase II of the MTP
Plan
Successfully submitted the National Transit Database
NTD annual report.
Secured a $27K Justice Assistance Grant (JAG) for the Police Department for in-car body cameras.
Received a 5-year Permanent and Local Housing
Allocation (PLHA) grant of $1.8M.
Goals & Performance Measures
Grants
Filled two Program Manager vacancies. The Grants
Division experienced significant staff turnover during
the 2022-2023 program year. Developing a new
department is critical for the department’s continued
success.
Aggressively research new grant opportunities and
prepare applications to expand the grants portfolio by
diversifying the type of grants that are submitted, to
support the development of competitive applications
for other City departments; such as Planning, Parks,
Engineering, and the Public Works Departments.
Prepare and submit ongoing applications to support
the transit system, CDBG, and aggressively develop
the Grant Department’s housing programs.
Carry out the 2020/24 Consolidated Plan, Analysis of
Impediments to Fair Housing Choice and 2022/23
Action Plan and ensure their approval by HUD.
Develop strategies in collaboration with CDBGfunded entities to maintain the timeliness of project completion and Federal Guidance compliance.
226 City of Madera | 2023-2024 Operating Budget
Housing
Resume review of waitlist applicants and begin
processing new loan applications. Utilize HOME and
CalHOME program funds and program income to
complete down-payment and rehabilitation
assistance projects.
Collaborate with local realtors to develop a marketing plan to enlist new homebuyer and home
rehabilitation prospects as funding for projects
allows.
Transit
Implement the routes developed through the Madera
Transit Plan.
Continue to monitor and secure federal and state
allocation grants and competitive grants for revenue
sources to sustain and advance transit services.
Provide contract oversight to ensure the provision of high-quality, cost-effective, and customer-focused
transit services.
Improve outreach and communication with the public
regarding transit services availability, and
opportunities for engagement.
Department Fund Summary
The Grants Department manages multiple division and
program budgets as follows:
General Grants Oversight
This budget will provide the general administration of the City's current grant awards and programs. It will also fund the City's efforts to pursue additional resources and develop new programs.
Transportation Dial-A-Ride
The Dial-A-Ride budget supports a curb-to-curb transportation system that provides service to riders.
Transportation Fixed Route
The fixed route system provides regular transportation within the City from bus stops along predefined routes. The City will operate four fixed routes.
Madera Metro Capital Outlay
The Madera Metro Capital Outlay budget provides for the acquisition of long-term assets such as new buses, the
development of a transit center, bus stop amenities, etc.
CDBG Administration
The Community Development Block Grant provides
administration and efforts to promote affordable housing, reduce homelessness, and address impediments to fair
housing.
CDBG Capital and Public Improvement
The Community Development Block Grant Program provides
allocations to City departments or agencies to carry out capital projects identified in the CDBG Annual Action Plan.
CDBG Public Service
The Community Development Block Grant Program provides
allocations to City departments or agencies to carry outservice projects identified in the CDBG Annual Action Plan.
CalHOME and HOME
This includes grants from the California Department of Housing and Community Development to carry out housing activities; such as, providing loans for first-time homebuyers down payment assistance or owner-occupied rehabilitation projects.
Parking District Operations
This budget supports the activities carried out by the Parking Enforcement Officer. This non-sworn officer patrols a
designated area downtown and issues citations to motorists who violate our vehicle ordinances.
Department Staffing & Structure
The Grants Department is staffed by a Grants Administrator, two Program Managers and an Administrative Assistant
(vacant), an Intermodal Custodian (PT), and a Maintenance Worker III (PT).
In addition, the department's budgets cover costs for other full-time and part-time personnel to carry out activities associated with the Grants Department's projects, which include two Mechanic III, a Fleet Operations Manager, and an Accountant II.
2023-2024 Operating Budget | City of Madera 227
Expense Summaries
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Development Impact Fees Org List ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 40800000-Water Develop Impact Fee 31,000 - - - 2,281 0.00% 40810000-Water Pipe Dev Impact Fee 42,700 - 36,281 44,000 194,200 341.36% 40820000-Water Well Impact Fee - 15,138 6,287 646,000 145,805 -77.43% 40830000-Waste Water Dev Impact Fee 250,000 250,000 250,000 250,000 541,122 116.45% 40840000-Westberry Ellis Dev Impact Fee 47,557 200,507 (3,457) 807 26,383 3169.80% 40850000-Rd 28 Sewer Int Dev Impact Fee 614 4,000 4,062 5,167 3,468 -32.88% 40860000-Develop Impact Fee/Fire - - - - 102,218 0.00%
40870000-Develop Impact Fee/Police 125,444 125,020 128,814 129,580 150,017 15.77% 40880000-Develop Impact Fee/Parks 7,197 5,943 627,305 167,133 692,861 314.56% 40890000-Develop Imp Fee/Public Works 901 - 91 1,717 112,735 6466.39% 40920000-General Government Impact Fee 2,397 - 243 4,571 71,316 1460.06% 40930000-Transportation Impact Fee 1,094,130 - 555,177 1,726,197 1,690,000 -2.10% 40940000-Administrative Services 18,855 15,000 15,390 22,350 23,438 4.87% 40950000-Median Island - - 60,151 - 99,944 0.00%
40960000-Arterial/Collector 580,723 - 696,270 1,378 1,080,000 78267.63% 40970000-Traffic Signal 822,878 144,290 56,350 200,000 58,861 -70.57% 40980000-Traffic Special Impact Fee 518 - 52 988 2,000 102.43% 40990000-Sewer New Req - - - 18,871 38,608 104.59%
41000000-Sewer NW Quad U/A 113,524 15,769 7,027 380 463 21.98% 41010000-Sewer NE Quad U/A 131,000 - - - 44,568 0.00%
41020000-Sewer SW Quad U/A 1,094 - 111 2,086 58,147 2686.85% 41030000-Sewer SE Quad U/A 3,800 14,662 2,280 18,399 74,770 306.38% 41040000-Drainage Dev Imp U/A 1,675 - 99,723 3,194 193,926 5972.18% 41050000-Storm Drain NW Quad U/A 447 - 45 853 20,000 2245.57% 41060000-Storm Drain NE Quad U/A 68,210 - - - 179,883 0.00% 41070000-Storm Drain SW Quad U/A - - - - 120,000 0.00%
41080000-Storm Drain SE Quad U/A 998 380,569 270,021 391 310,017 79127.45% Total Development Impact Fees 3,345,662 1,170,898 2,812,222 3,244,062 6,037,031 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
State Gas Org List ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 41303310-Gas Tax - Street Maintenance 2,579,294 2,704,254 1,072,296 2,863,866 6,148,395 114.69% 41305422-REMOVE II - SJVAPCD 31,665 3,575 - - 13,300 0.00% 41305424-SB1-LPP (Local Partnership Pro - 287,561 - 200,000 334,000 67.00% 41315320-RSTP - Fed Exchange 577,907 728,826 18,299 1,056,136 1,035,600 -1.94% 41500000-Measure A 1,226,132 10,868 - - - 0.00%
Total State Gas 4,414,999 3,735,083 1,090,595 4,120,002 7,531,295 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Measure T Org List ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 41514470-Measure T - RTP - Rehab/Recons 735,137 582,731 118,914 2,718,226 7,023,172 158.37% 41520000-Measure T- LTP Street Maint. 586,810 566,603 536,421 536,421 1,860,000 246.74% 41530000-Measure T -LTP Suppl Sts.Maint 347,559 407,367 361,053 361,053 1,484,747 311.23% 41540000-Measure T -LTP ADA Compliance 1,428 26,417 11,915 20,000 136,050 580.25% 41550000-Measure T -Transit Enhancement 9,426 17,352 2,576 1,800 460,000 25455.56% 41560000-Measure T -Transit Enh/ADA/Sr. - - 630 - - 0.00% 41570000-Measure T-Enviro Enhan/Bike/Pe 141,905 65,120 71,116 216,172 429,091 98.50% 41580000-Measure T -LTP- Flexible - - - - 61,328 0.00%
Total Measure T 1,822,265 1,665,590 1,102,624 3,853,672 11,454,388 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Business Improvement District Org List ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 41600000-Madera Downtown BID 17,510 22,915 18,594 23,801 20,000 -15.97% Total Business Improvement District 17,510 22,915 18,594 23,801 20,000 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Park Development Org List ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 41096354-Chukchansi Grant - - - 15,059 - -100.00%
Total Park Development - - - 15,059 -
Expense Summaries
228 City of Madera | 2023-2024 Operating Budget
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Parks Grants Org List ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 41096355-CalTrans Grant - - - - 100,000 0.00%
41096356-Prop 68 Grant - - - - 2,291,206 0.00%
41096357-CCLP Grant - - - - 518,737 0.00%
41096358-MUSD After School Program - - - - 323,671 0.00% 41096359-Special Legislative Grant - - - - 915,712 0.00% Total Park Development - - - - 4,149,326
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Parking District Org List ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 41400000-Parking Dist Operations 37,363 22,727 25,800 43,433 37,291 -14.14% Total Parking District 37,363 22,727 25,800 43,433 37,291 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Fed Aid Urban Grant Org List ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 41705030-FAU - Parks & Pedestrian Proj 93,683 - - 275,000 - -100.00% 41705070-FAU CMAQ 698,506 176,130 181,895 2,035,105 3,568,766 75.36% 41705080-Highway Safety Improv Program 895 - - - 113,760 0.00% 41705090-Active Transportation Program 118,979 - - - - 0.00% 41705100-CRRSSA fund - - - - 303,000 0.00%
41705730-Bridge Preventative Maint.Prog 5,933 2,993 938 - 212,771 0.00% Total Fed Aid Urban Grant 917,997 179,123 182,833 2,310,105 4,198,297 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ARPA Funds Org List ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 48250000-APRA FUNDS - - - - 16,163,515 0.00%
Total ARPA Grant - - - - 16,163,515
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Local Transportation Org List ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 42005330-Local Transportation- Streets 2,500,749 675,542 805,120 2,445,337 5,281,815 116.00% 42005410-Local Transportation- Parks 47,100 8,413 365 39,000 - -100.00% 42005493-Local Transportation- Transit 83,622 14,368 121,609 178,134 - -100.00% Total Local Transportation 2,631,472 698,323 927,094 2,662,472 5,281,815 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Landscaping Assessment Org List ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE LLMD 362,471 419,236 390,601 406,688 443,400 9.03%
Total Landscaping Assessment 362,471 419,236 390,601 406,688 443,400 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Supplemental LAW Org List ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 47700000-Supplemental Law Enforcement 77,080 67,731 71,104 65,386 106,000 62.11% 47800000-Local Law Enforce. Block Grant 27,865 - - - - 0.00% 47810000-JAG Grants - 21,580 - - 26,600 0.00%
47810110-Health and Wellness - - - - 40,721 0.00%
47810210-OJP BJA FY20 COVID-19 96,692 17,613 - - - 0.00% 47810310-Prop 64 Health & Public Safety - - - - 107,748 0.00% 47812050-COPS Hiring Grant - - - - 409,142 0.00%
47900000-DUI Enforcement & Awareness 21,137 61,385 59,643 32,720 - -100.00% 47910000-Tobacco Law Enforcement Grant 200 70,854 94,189 106,613 111,606 4.68% 47920000-OTS-ABC Shoulder Tap Grant - 136 - - - 0.00%
47930000-OTS-STEP DUI Grant - - 2,741 - - 0.00%
Total Supplemental LAW 222,974 239,299 227,677 204,719 801,817 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Intermodal Org List ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 41100000-Madera Transit Center 1,081 21,950 27,188 24,020 - -100.00% 41108060-Intermodal Building 112,281 104,929 93,619 87,211 175,584 101.33% Total Intermodal 113,362 126,879 120,806 111,231 175,584 2023-2024 Operating Budget | City of Madera 229
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Economic Development Org List ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 42500000-Economic Develop Fund U/A 456,222 2,278 2,523 2,324 161,500 6849.23% Total Economic Development 456,222 2,278 2,523 2,324 161,500 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Residential Rehab Housing Org List ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 43800000-Home DAP - 304,146 6,623 - - 0.00%
44004430-DAP Program Income 377 14,718 19,685 21,656 24,543 13.33% 44004432-CalHome MH Rehab 39,214 31,596 32,101 31,596 - -100.00% 44004460-HOME Program Income 24,587 43,178 58,698 62,959 262,574 317.06% 44004630-CalHome Program Income 153,298 1,429 44 1,500 1,500 0.00% 44004640-Permanent Local Housing Alloca - - - - 422,319 0.00% Total Residential Rehab Housing 217,476 395,066 117,152 117,711 710,936 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Low-Moderate Income Housing Org List ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 40200000-Low/Mod Housing Fund 947,491 559 2,587 650 5,000 669.23% 40210000-AFFORDABLE HOUSING - 57,797 565,637 1,801,102 2,858,500 58.71% Total Low-Moderate Income Housing 947,491 58,356 568,224 1,801,752 2,863,500 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
CFD Special Revenue Org List ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 48000000-CFD 2005-1 City-Wide Services 306,172 304,602 305,359 306,303 306,303 0.00% 48010000-CFD 2006-1 KB Home 169,181 168,186 173,259 174,213 184,191 5.73% 48030000-CFD 2012-1 Public Service - 9,750 9,750 9,750 9,750 0.00% 48040000-CFD 2013-1 Madera Family Apts 10,247 7,850 6,690 6,690 6,690 0.00% 48500000-CFD Debt Fund - 2006 Bonds Total 169,992 172,472 174,856 173,006 179,634 3.83% Total CFD Special Revenue 655,593 662,861 669,914 669,962 686,568 Total 16,162,857 9,398,635 8,256,659 19,586,993 60,716,263 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
7050-Construction/Infrastructure 31,000 - - - 2,281 0.00% 40800000-Water Develop Impact Fee Total 31,000 - - - 2,281 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
6800-Developer Reimbursement - - 36,172 - - 0.00%
7050-Construction/Infrastructure 42,700 - 109 44,000 194,200 341.36% 40810000-Water Pipe Dev Impact Fee Total 42,700 - 36,281 44,000 194,200 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
7030-Facilities And Improvements - 15,138 6,287 646,000 - -100.00% 7050-Construction/Infrastructure - - - - 145,805 0.00%
40820000-Water Well Impact Fee Total - 15,138 6,287 646,000 145,805 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
6800-Developer Reimbursement - - - - 91,122 0.00%
7030-Facilities And Improvements - - - - 200,000 0.00%
8200-Transfer Out 250,000 250,000 250,000 250,000 250,000 0.00% 40830000-Waste Water Dev Impact Fee Total 250,000 250,000 250,000 250,000 541,122 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
6440-Contracted Services 423 - (3,457) 807 - -100.00%
6800-Developer Reimbursement 47,134 200,507 - - 26,383 0.00% 40840000-Westberry Ellis Dev Impact Fee Total 47,557 200,507 (3,457) 807 26,383 40800000-Water Develop Impact Fee Category
Expenditures
40810000-Water Pipe Dev Impact Fee Category
Expenditures
40820000-Water Well Impact Fee Category
Expenditures
40830000-Waste Water Dev Impact Fee Category
Expenditures
40840000-Westberry Ellis Dev Impact Fee Category
Expenditures
230 City of Madera | 2023-2024 Operating Budget
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
6440-Contracted Services 614 - 62 1,167 - -100.00%
8200-Transfer Out - 4,000 4,000 4,000 3,468 -13.30%
40850000-Rd 28 Sewer Int Dev Impact Fee Total 614 4,000 4,062 5,167 3,468 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
6440-Contracted Services - - - - 102,218 0.00%
40860000-Develop Impact Fee/Fire Total - - - - 102,218
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
6440-Contracted Services 424 - 43 809 21,246 2526.01%
8200-Transfer Out 125,020 125,020 128,771 128,771 128,771 0.00% 40870000-Develop Impact Fee/Police Total 125,444 125,020 128,814 129,580 150,017 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
6440-Contracted Services 1,150 - 116 2,192 - -100.00%
6800-Developer Reimbursement - - 522,558 - 692,861 0.00% 7030-Facilities And Improvements - - - 64,941 - -100.00% 7050-Construction/Infrastructure 6,047 5,943 104,631 100,000 - -100.00% 8210-Transfers Out/Debt Service (0) - - - - 0.00%
40880000-Develop Impact Fee/Parks Total 7,197 5,943 627,305 167,133 692,861 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
6440-Contracted Services 901 - 91 1,717 112,735 6466.39% 40890000-Develop Imp Fee/Public Works Total 901 - 91 1,717 112,735 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
6440-Contracted Services 2,397 - 243 4,571 - -100.00%
6800-Developer Reimbursement - - - - 71,316 0.00%
40920000-General Government Impact Fee Total 2,397 - 243 4,571 71,316 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
6440-Contracted Services 4,130 - 418 7,876 - -100.00%
7050-Construction/Infrastructure 1,090,000 - 554,759 1,718,322 1,690,000 -1.65% 40930000-Transportation Impact Fee Total 1,094,130 - 555,177 1,726,197 1,690,000 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
6440-Contracted Services 3,855 - 390 7,350 8,438 14.80% 8200-Transfer Out 15,000 15,000 15,000 15,000 15,000 0.00% 40940000-Administrative Services Total 18,855 15,000 15,390 22,350 23,438 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
6800-Developer Reimbursement - - 60,151 - 99,944 0.00%
40950000-Median Island Total - - 60,151 - 99,944
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
6440-Contracted Services 723 - 73 1,378 - -100.00%
6800-Developer Reimbursement - - 696,197 - - 0.00%
7050-Construction/Infrastructure 580,000 - - - 1,080,000 0.00% 40960000-Arterial/Collector Total 580,723 - 696,270 1,378 1,080,000 40850000-Rd 28 Sewer Int Dev Impact Fee Category
Expenditures
40860000-Develop Impact Fee/Fire Category
Expenditures
40870000-Develop Impact Fee/Police Category
Expenditures
40880000-Develop Impact Fee/Parks Category
Expenditures
40890000-Develop Imp Fee/Public Works Category
Expenditures
40920000-General Government Impact Fee
Category Expenditures
40930000-Transportation Impact Fee Category
Expenditures
40940000-Administrative Services Category
Expenditures
40950000-Median Island Category Expenditures
40960000-Arterial/Collector Category Expenditures
2023-2024 Operating Budget | City of Madera 231
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
6800-Developer Reimbursement - - 56,350 - - 0.00%
7050-Construction/Infrastructure 822,878 144,290 - 200,000 58,861 -70.57% 40970000-Traffic Signal Total 822,878 144,290 56,350 200,000 58,861 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
6440-Contracted Services 518 - 52 988 2,000 102.43%
40980000-Traffic Special Impact Fee Total 518 - 52 988 2,000 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
6800-Developer Reimbursement - - - - 18,608 0.00%
7030-Facilities And Improvements - - - 18,871 20,000 5.98% 40990000-Sewer New Req Total - - - 18,871 38,608
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
6440-Contracted Services 199 - 27 380 - -100.00%
6800-Developer Reimbursement 113,325 15,769 7,000 - 463 0.00% 41000000-Sewer NW Quad U/A Total 113,524 15,769 7,027 380 463 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
7050-Construction/Infrastructure 131,000 - - - 44,568 0.00% 41010000-Sewer NE Quad U/A Total 131,000 - - - 44,568
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
6440-Contracted Services 1,094 - 111 2,086 - -100.00%
6800-Developer Reimbursement - - - - 58,147 0.00%
41020000-Sewer SW Quad U/A Total 1,094 - 111 2,086 58,147 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
6440-Contracted Services 520 - 53 991 - -100.00%
6800-Developer Reimbursement - - - - 74,770 0.00%
7050-Construction/Infrastructure 3,280 14,662 2,227 17,408 - -100.00% 41030000-Sewer SE Quad U/A Total 3,800 14,662 2,280 18,399 74,770 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
6440-Contracted Services 1,675 - 169 3,194 - -100.00%
6800-Developer Reimbursement - - 99,554 - 173,926 0.00% 8260-Transfer-Out CIP - - - - 20,000 0.00%
41040000-Drainage Dev Imp U/A Total 1,675 - 99,723 3,194 193,926 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
6440-Contracted Services 447 - 45 853 - -100.00%
8260-Transfer-Out CIP - - - - 20,000 0.00%
41050000-Storm Drain NW Quad U/A Total 447 - 45 853 20,000 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
6800-Developer Reimbursement - - - - 1,883 0.00%
7050-Construction/Infrastructure 68,210 - - - 168,210 0.00% 8260-Transfer-Out CIP - - - - 9,790 0.00%
41060000-Storm Drain NE Quad U/A Total 68,210 - - - 179,883 40980000-Traffic Special Impact Fee Category
Expenditures
41000000-Sewer NW Quad U/A Category
Expenditures
41010000-Sewer NE Quad U/A Fee Category
Expenditures
41020000-Sewer SW Quad U/A Category
Expenditures
41030000-Sewer SE Quad U/A Category
Expenditures
41040000-Drainage Dev Imp U/A Category
Expenditures
41050000-Storm Drain NW Quad U/A Category
Expenditures
41060000-Storm Drain NE Quad U/A Category
Expenditures
40990000-Sewer New Req Category Expenditures
40970000-Traffic Signal Category Expenditures
232 City of Madera | 2023-2024 Operating Budget
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
7050-Construction/Infrastructure - - - - 100,000 0.00%
8260-Transfer-Out CIP - - - - 20,000 0.00%
41070000-Storm Drain SW Quad U/A Total - - - - 120,000
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
6440-Contracted Services 205 - 21 391 - -100.00%
6800-Developer Reimbursement - - 270,000 - 309,807 0.00% 7050-Construction/Infrastructure 793 11,541 - - - 0.00% 7100-Land - 369,028 - - - 0.00%
8260-Transfer-Out CIP - - - - 210 0.00%
41080000-Storm Drain SE Quad U/A Total 998 380,569 270,021 391 310,017 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
6900-Interfund Chg Facility Maint. - - - - 419,504 0.00% 6903-Interfund Chg Cost Distrib 690,715 660,182 - - - 0.00% 7050-Construction/Infrastructure 56,682 1,413,605 7,289 1,100,000 3,920,479 256.41% 8200-Transfer Out 877,822 630,467 1,060,684 1,763,866 1,808,412 2.53% 8260-Transfer-Out CIP 954,076 - 4,323 - - 0.00%
41303310-Gas Tax - Street Maintenance Total 2,579,294 2,704,254 1,072,296 2,863,866 6,148,395 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
7050-Construction/Infrastructure 31,665 3,575 - - 13,300 0.00% 41305422-REMOVE II - SJVAPCD Total 31,665 3,575 - - 13,300 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
7050-Construction/Infrastructure - 287,561 - 200,000 334,000 67.00% 41305424-SB1-LPP (Local Partnership Pro Total - 287,561 - 200,000 334,000 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
7050-Construction/Infrastructure 577,907 728,826 18,299 1,056,136 1,035,600 -1.94% 41315320-RSTP - Fed Exchange Total 577,907 728,826 18,299 1,056,136 1,035,600 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
7050-Construction/Infrastructure 1,226,132 10,868 - - - 0.00% 41500000-Measure A Total 1,226,132 10,868 - - -
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
7050-Construction/Infrastructure 723,832 582,731 118,914 2,718,226 7,023,172 158.37% 8260-Transfer-Out CIP 11,305 - - - - 0.00%
41514470-Measure T - RTP - Rehab/Recons Total 735,137 582,731 118,914 2,718,226 7,023,172 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
7050-Construction/Infrastructure 70,436 30,182 - - 1,000,000 0.00% 8200-Transfer Out 516,374 536,421 536,421 536,421 860,000 60.32% 8260-Transfer-Out CIP (0) - - - - 0.00%
41520000-Measure T- LTP Street Maint. Total 586,810 566,603 536,421 536,421 1,860,000 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
7050-Construction/Infrastructure - 46,314 - - 1,484,747 0.00% 8200-Transfer Out 347,559 361,053 361,053 361,053 - -100.00% 41530000-Measure T -LTP Suppl Sts.Maint Total 347,559 407,367 361,053 361,053 1,484,747 41315320-RSTP - Fed Exchange Category
Expenditures
41500000-Measure A Category Expenditures
41514470-Measure T - RTP - Rehab/Recons
Category Expenditures
41520000-Measure T- LTP Street Maint. Category
Expenditures
41530000-Measure T -LTP Suppl Sts.Maint Category
Expenditures
41305424-SB1-LPP (Local Partnership Pro Category
Expenditures
41070000-Storm Drain SW Quad U/A Category
Expenditures
41080000-Storm Drain SE Quad U/A Category
Expenditures
41303310-Gas Tax - Street Maintenance Category
Expenditures
41305422-REMOVE II - SJVAPCD Category
Expenditures
2023-2024 Operating Budget | City of Madera 233
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
7050-Construction/Infrastructure 1,428 26,417 11,915 20,000 136,050 580.25% 41540000-Measure T -LTP ADA Compliance Total 1,428 26,417 11,915 20,000 136,050 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
6440-Contracted Services 348 4,852 2,576 1,800 - -100.00% 7000-Vehicles and Equipment (2,455) - - - - 0.00%
7030-Facilities And Improvements 11,533 12,500 - - - 0.00% 7050-Construction/Infrastructure - - - - 460,000 0.00%
41550000-Measure T -Transit Enhancement Total 9,426 17,352 2,576 1,800 460,000 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
7030-Facilities And Improvements - - 630 - - 0.00%
41560000-Measure T -Transit Enh/ADA/Sr. Total - - 630 - - FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
7050-Construction/Infrastructure 141,905 65,120 71,116 216,172 429,091 98.50% 41570000-Measure T-Enviro Enhan/Bike/Pe Total 141,905 65,120 71,116 216,172 429,091 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
7050-Construction/Infrastructure - - - - 61,328 0.00%
41580000-Measure T -LTP- Flexible Total - - - - 61,328
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
6440-Contracted Services - 24 13 11 100 809.09%
6470-Funding to Outside Agencies 16,221 21,601 17,291 22,500 18,610 -17.29% 6904-Interfund Chg Admin OH 1,290 1,290 1,290 1,290 1,290 0.00% 41600000-Madera Downtown BID Total 17,510 22,915 18,594 23,801 20,000 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
7030-Facilities And Improvements - - - 15,059 - -100.00% 41096354-Chukchansi Grant Total - - - 15,059 -
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
6440-Contracted Services - - - - 48,250 0.00%
6518-Other Supplies - - - - 51,750 0.00%
41096355-CalTrans Grant Total - - - - 100,000
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
7030-Facilities And Improvements - - - - 177,952 0.00%
7050-Construction/Infrastructure - - - - 2,113,254 0.00% 41096356-Prop 68 Grant Total - - - - 2,291,206
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
6440-Contracted Services - - - - 5,000 0.00%
7040-Parks/Facilities Equipment - - - - 513,737 0.00%
41096357-CCLP Grant Total - - - - 518,737
41550000-Measure T -Transit Enhancement
Category Expenditures
41560000-Measure T -Transit Enh/ADA/Sr. Category
Expenditures
41570000-Measure T-Enviro Enhan/Bike/Pe
Category Expenditures
41580000-Measure T -LTP- Flexible Category
Expenditures
41540000-Measure T -LTP ADA Compliance
Category Expenditures
41600000-Madera Downtown BID Category
Expenditures
41096354-Chukchansi Grant Category Expenditures
41096355-CalTrans Grant Category Expenditures
41096356-Prop 68 Grant Category Expenditures
41096357-CCLP Grant Category Expenditures
234 City of Madera | 2023-2024 Operating Budget
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
5005-Salaries / Part-time - - - - 192,447 0.00%
5304-Workers Compensation Insurance - - - - 16,418 0.00% 5305-Medicare Tax- Employer's Share - - - - 2,895 0.00% 5307-Deferred Comp/Part-Time - - - - 7,217 0.00%
5309-Unemployment Insurance - - - - 126 0.00%
6410-Advertising/Job Announcements - - - - 450 0.00%
6460-Pre-Employment Costs - - - - 5,265 0.00%
6518-Other Supplies - - - - 98,853 0.00%
41096358-MUSD After School Program Total - - - - 323,671 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
7050-Construction/Infrastructure - - - - 915,712 0.00%
41096359-Special Legislative Grant Total - - - - 915,712 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
5005-Salaries / Part-time 9,380 4,158 1,829 14,976 15,475 3.33% 5100-Salaries / Overtime - - 6 - - 0.00%
5304-Workers Compensation Insurance 960 317 165 1,301 1,320 1.46% 5305-Medicare Tax- Employer's Share 141 63 28 225 233 3.56% 5307-Deferred Comp/Part-Time 350 158 69 562 580 3.20%
5309-Unemployment Insurance 250 78 33 147 126 -14.29%
6401-Gas and Electric Utilities 3,878 3,667 3,449 3,000 3,000 0.00% 6440-Contracted Services 8,590 8,985 8,936 11,500 11,500 0.00% 6441-Contracted Services/ Citations 2,065 550 64 500 500 0.00% 6518-Other Supplies - 1,582 - - - 0.00%
6902-Interfund Chg Central Supply - 75 - - - 0.00%
6904-Interfund Chg Admin OH 2,192 2,192 2,192 2,192 2,192 0.00% 6926-Interfund Chg Risk Charges - - - - 141 0.00%
8200-Transfer Out 7,709 - 7,709 7,709 - -100.00%
8210-Transfers Out/Debt Service 1,545 592 1,004 1,004 2,224 121.54% 8220-Transfers Out - Insurance Rese 305 311 317 317 - -100.00% 41400000-Parking Dist Operations Total 37,363 22,727 25,800 43,433 37,291 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
7050-Construction/Infrastructure 93,683 - - 275,000 - -100.00% 41705030-FAU - Parks & Pedestrian Proj Total 93,683 - - 275,000 - FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
7030-Facilities And Improvements 88 20,356 6,461 465,667 - -100.00% 7050-Construction/Infrastructure 698,419 155,775 175,434 1,569,438 3,568,766 127.39% 41705070-FAU CMAQ Total 698,506 176,130 181,895 2,035,105 3,568,766 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
7050-Construction/Infrastructure 895 - - - 113,760 0.00% 41705080-Highway Safety Improv Program Total 895 - - - 113,760 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
7050-Construction/Infrastructure 118,979 - - - - 0.00%
41705090-Active Transportation Program Total 118,979 - - - - FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
7050-Construction/Infrastructure - - - - 303,000 0.00%
41705100-CRRSSA fund Total - - - - 303,000
41400000-Parking Dist Operations Category
Expenditures
41705030-FAU - Parks & Pedestrian Proj Category
Expenditures
41705070-FAU CMAQ Category Expenditures
41705080-Highway Safety Improv Program Category
Expenditures
41705090-Active Transportation Program Category
Expenditures
41705100-CRRSSA fund Category Expenditures
41096358-MUSD After School Program Category
Expenditures
41096359-Special Legislative Grant Category
Expenditures
2023-2024 Operating Budget | City of Madera 235
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
7050-Construction/Infrastructure 5,933 2,993 938 - 212,771 0.00% 41705730-Bridge Preventative Maint.Prog Total 5,933 2,993 938 - 212,771 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
8260-Transfer-Out CIP - - - - 16,163,515 0.00%
48250000-APRA FUNDS Total - - - - 16,163,515
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
7050-Construction/Infrastructure 1,988,749 163,542 293,120 1,933,337 4,312,005 123.03% 8200-Transfer Out 512,000 512,000 512,000 512,000 581,360 13.55% 8260-Transfer-Out CIP - - - - 388,450 0.00%
42005330-Local Transportation- Streets Total 2,500,749 675,542 805,120 2,445,337 5,281,815 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
7030-Facilities And Improvements - - - 39,000 - -100.00% 7050-Construction/Infrastructure 47,100 8,413 365 - - 0.00% 42005410-Local Transportation- Parks Total 47,100 8,413 365 39,000 - FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
6440-Contracted Services 1,009 14,368 110,873 20,134 - -100.00% 7000-Vehicles and Equipment 82,613 - 10,736 97,000 - -100.00% 7030-Facilities And Improvements - - - 61,000 - -100.00% 42005493-Local Transportation- Transit Total 83,622 14,368 121,609 178,134 - FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
6401-Gas and Electric Utilities 6,387 14,240 3,070 8,726 23,307 167.10% 6440-Contracted Services 6,563 - 0 - - 0.00%
6532-Maintenance/Other Supplies 570 - - - - 0.00%
6901-Interfund Chg Parks Main 237,015 276,640 271,297 271,296 287,433 5.95% 6904-Interfund Chg Admin OH 43,757 51,072 50,089 50,089 53,062 5.94% 6910-Interfund Chg Legal Fees 3,646 4,256 4,207 4,207 4,422 5.11% 6911-Interfund Chg Park Admin 52,873 61,712 60,516 60,516 64,120 5.96% 6919-Interfund Chg Finance 9,116 10,640 - 10,435 11,056 5.95% 8210-Transfers Out/Debt Service 2,544 677 1,421 1,419 - -100.00% LLMD Total 362,471 419,236 390,601 406,688 443,400
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
6530-Conference/Training/Ed - 318 3,004 579 3,000 418.13% 6532-Maintenance/Other Supplies 76,080 67,413 68,100 64,807 103,000 58.93% 6552-Investigative Expenses 1,000 - - - - 0.00%
47700000-Supplemental Law Enforcement Total 77,080 67,731 71,104 65,386 106,000 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
7000-Vehicles and Equipment 20,378 - - - - 0.00%
8002-Lease Payment 7,487 - - - - 0.00%
47800000-Local Law Enforce. Block Grant Total 27,865 - - - - FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
7000-Vehicles and Equipment - 21,580 - - 26,600 0.00%
47810000-JAG Grants Total - 21,580 - - 26,600
41705730-Bridge Preventative Maint.Prog Category
Expenditures
42005330-Local Transportation- Streets Category
Expenditures
42005410-Local Transportation- Parks Category
Expenditures
42005493-Local Transportation- Transit Category
Expenditures
LLMD Category Expenditures
47700000-Supplemental Law Enforcement Category
Expenditures
47800000-Local Law Enforce. Block Grant Category
Expenditures
47810000-JAG Grants Category Expenditures
48250000-APRA FUNDS Category Expenditures
236 City of Madera | 2023-2024 Operating Budget
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
6532-Maintenance/Other Supplies - - - - 40,721 0.00%
47810110-Health and Wellness Total - - - - 40,721
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
5000-Salaries / Full-Time 46,192 8,550 - - - 0.00%
5100-Salaries / Overtime 4,246 1,977 - - - 0.00%
5105-Salaries / Leave Payout - 268 - - - 0.00%
5110-Salaries / Uniform Pay 837 179 - - - 0.00%
5300-Public Employees Retirement Sy 5,830 1,320 - - - 0.00% 5302-Long Term Disability Insurance 155 37 - - - 0.00%
5303-Life Insurance Premiums 57 13 - - - 0.00%
5304-Workers Compensation Insurance 5,160 996 - - - 0.00% 5305-Medicare Tax- Employer's Share 743 172 - - - 0.00% 5309-Unemployment Insurance 385 0 - - - 0.00%
5310-Section 125 Benefit Allow. 16,976 4,101 - - - 0.00% 7000-Vehicles and Equipment 16,109 - - - - 0.00%
47810210-OJP BJA FY20 COVID-19 Total 96,692 17,613 - - - FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
5000-Salaries / Full-Time - - - - 50,127 0.00%
5110-Salaries / Uniform Pay - - - - 677 0.00%
5300-Public Employees Retirement Sy - - - - 5,903 0.00% 5302-Long Term Disability Insurance - - - - 197 0.00%
5303-Life Insurance Premiums - - - - 43 0.00%
5304-Workers Compensation Insurance - - - - 4,574 0.00% 5305-Medicare Tax- Employer's Share - - - - 769 0.00%
5308-Deferred Compensation/Full-tim - - - - 2,252 0.00% 5309-Unemployment Insurance - - - - 126 0.00%
5310-Section 125 Benefit Allow. - - - - 11,743 0.00%
6518-Other Supplies - - - - 28,837 0.00%
6530-Conference/Training/Ed - - - - 2,500 0.00%
47810310-Prop 64 Health & Public Safety Total - - - - 107,748 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
5000-Salaries / Full-Time - - - - 159,052 0.00%
5110-Salaries / Uniform Pay - - - - 2,708 0.00%
5300-Public Employees Retirement Sy - - - - 19,044 0.00% 5302-Long Term Disability Insurance - - - - 788 0.00%
5303-Life Insurance Premiums - - - - 172 0.00%
5304-Workers Compensation Insurance - - - - 14,756 0.00% 5305-Medicare Tax- Employer's Share - - - - 2,452 0.00% 5308-Deferred Compensation/Full-tim - - - - 7,264 0.00% 5309-Unemployment Insurance - - - - 504 0.00%
5310-Section 125 Benefit Allow. - - - - 46,972 0.00%
6518-Other Supplies - - - - 10,764 0.00%
7000-Vehicles and Equipment - - - - 144,666 0.00%
47812050-COPS Hiring Grant Total - - - - 409,142
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
5100-Salaries / Overtime (11,951) 51,524 50,994 13,763 - -100.00% 5303-Life Insurance Premiums 39 29 27 - - 0.00%
5304-Workers Compensation Insurance 6,912 4,030 4,589 2,475 - -100.00% 5305-Medicare Tax- Employer's Share 881 648 620 424 - -100.00% 5309-Unemployment Insurance 107 83 38 - - 0.00%
6518-Other Supplies 5,126 4,769 49 1,231 - -100.00%
6530-Conference/Training/Ed 275 222 - 4,908 - -100.00%
7000-Vehicles and Equipment 19,747 81 3,326 9,919 - -100.00% 47900000-DUI Enforcement & Awareness Total 21,137 61,385 59,643 32,720 - 47810110-Health and Wellness Category
Expenditures
47810210-OJP BJA FY20 COVID-19 Category
Expenditures
47810310-Prop 64 Health & Public Safety Category
Expenditures
47812050-COPS Hiring Grant Category Expenditures
47900000-DUI Enforcement & Awareness Category
Expenditures
2023-2024 Operating Budget | City of Madera 237
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
5000-Salaries / Full-Time - 37,727 47,966 45,901 51,690 12.61% 5100-Salaries / Overtime - 1,837 2,998 17,753 13,314 -25.00% 5110-Salaries / Uniform Pay - 250 250 250 250 0.00%
5300-Public Employees Retirement Sy - 3,648 4,568 4,365 6,239 42.93% 5302-Long Term Disability Insurance - 128 153 150 150 0.00% 5303-Life Insurance Premiums - 52 63 61 61 0.00%
5304-Workers Compensation Insurance - 4,615 6,916 7,857 7,975 1.50% 5305-Medicare Tax- Employer's Share - 563 720 930 933 0.32% 5308-Deferred Compensation/Full-tim - 1,521 1,916 2,130 2,393 12.35% 5309-Unemployment Insurance - 322 126 147 126 -14.29%
5310-Section 125 Benefit Allow. - 19,591 27,379 26,797 28,475 6.26% 6518-Other Supplies 200 600 1,132 272 - -100.00%
47910000-Tobacco Law Enforcement Grant Total 200 70,854 94,189 106,613 111,606 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
5100-Salaries / Overtime - 125 - - - 0.00%
5303-Life Insurance Premiums - 0 - - - 0.00%
5304-Workers Compensation Insurance - 10 - - - 0.00%
5305-Medicare Tax- Employer's Share - 1 - - - 0.00%
47920000-OTS-ABC Shoulder Tap Grant Total - 136 - - -
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
5100-Salaries / Overtime - - 2,481 - - 0.00%
5303-Life Insurance Premiums - - 2 - - 0.00%
5304-Workers Compensation Insurance - - 223 - - 0.00%
5305-Medicare Tax- Employer's Share - - 34 - - 0.00%
5309-Unemployment Insurance - - 2 - - 0.00%
47930000-OTS-STEP DUI Grant Total - - 2,741 - -
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
6440-Contracted Services 1,038 21,699 27,188 22,520 - -100.00% 6532-Maintenance/Other Supplies 43 250 - 1,500 - -100.00% 41100000-Madera Transit Center Total 1,081 21,950 27,188 24,020 - FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
5005-Salaries / Part-time 8,272 19,857 7,497 7,800 15,475 98.40% 5100-Salaries / Overtime - 142 - - - 0.00%
5300-Public Employees Retirement Sy 885 2,036 737 767 1,704 122.16% 5304-Workers Compensation Insurance 846 1,568 675 678 1,320 94.69% 5305-Medicare Tax- Employer's Share 120 290 109 113 224 98.23% 5306-Unfunded Accrued Liability 1,199 3,274 1,204 3,518 1,217 -65.41% 5309-Unemployment Insurance 130 207 60 147 126 -14.29%
6401-Gas and Electric Utilities 28,742 14,719 19,387 16,000 16,000 0.00% 6440-Contracted Services 20,012 18,495 14,345 10,332 37,500 262.95% 6532-Maintenance/Other Supplies 1,004 532 2,328 500 2,000 300.00% 6560-Liability / Property Insurance 2,161 3,116 3,594 3,672 15,457 320.94% 6900-Interfund Chg Facility Maint. 29,608 30,748 30,748 30,748 64,453 109.62% 6904-Interfund Chg Admin OH 7,610 7,610 8,610 8,610 7,610 -11.61% 6926-Interfund Chg Risk Charges - - - - 113 0.00%
8210-Transfers Out/Debt Service 11,449 2,087 4,072 4,072 12,385 204.15% 8220-Transfers Out - Insurance Rese 244 249 254 254 - -100.00% 41108060-Intermodal Building Total 112,281 104,929 93,619 87,211 175,584 47910000-Tobacco Law Enforcement Grant Category
Expenditures
47920000-OTS-ABC Shoulder Tap Grant Category
Expenditures
47930000-OTS-STEP DUI Grant Category
Expenditures
41100000-Madera Transit Center Category
Expenditures
41108060-Intermodal Building Category
Expenditures
238 City of Madera | 2023-2024 Operating Budget
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
6487-Disposal Costs 19,755 - - - - 0.00%
6515-Taxes and Assessments - 2,278 2,523 2,324 5,000 115.15% 7050-Construction/Infrastructure 156,500 - - - 156,500 0.00% 7100-Land 279,967 - - - - 0.00%
42500000-Economic Develop Fund U/A Total 456,222 2,278 2,523 2,324 161,500 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
6440-Contracted Services - - 6,623 - - 0.00%
6503-Down Payment Assistance - 304,146 - - - 0.00%
43800000-Home DAP Total - 304,146 6,623 - -
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
5000-Salaries / Full-Time 252 8,188 12,246 13,802 15,657 13.44% 5105-Salaries / Leave Payout - 1,591 - - - 0.00%
5200-Salaries / Auto & Expense Allo 0 12 - - - 0.00%
5300-Public Employees Retirement Sy 25 795 1,182 1,335 1,849 38.50% 5302-Long Term Disability Insurance 1 16 - - - 0.00%
5303-Life Insurance Premiums 0 9 8 10 9 -10.00%
5304-Workers Compensation Insurance 26 767 1,082 1,294 1,452 12.21% 5305-Medicare Tax- Employer's Share 4 159 185 206 228 10.68% 5308-Deferred Compensation/Full-tim - 213 464 599 666 11.19% 5309-Unemployment Insurance - 18 19 22 18 -18.18%
5310-Section 125 Benefit Allow. 69 2,951 4,499 4,388 4,664 6.29% 44004430-DAP Program Income Total 377 14,718 19,685 21,656 24,543 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
6903-Interfund Chg Cost Distrib 39,214 31,596 32,101 31,596 - -100.00% 44004432-CalHome MH Rehab Total 39,214 31,596 32,101 31,596 - FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
5000-Salaries / Full-Time 121 4,120 6,368 9,260 8,092 -12.61% 5100-Salaries / Overtime 1 40 64 - - 0.00%
5300-Public Employees Retirement Sy 18 605 626 910 963 5.82% 5302-Long Term Disability Insurance 0 14 21 33 50 51.52% 5303-Life Insurance Premiums 0 6 7 10 10 0.00%
5304-Workers Compensation Insurance 12 464 579 860 746 -13.26% 5305-Medicare Tax- Employer's Share 2 91 92 139 112 -19.42% 5308-Deferred Compensation/Full-tim 5 161 250 416 367 -11.78% 5309-Unemployment Insurance - 37 53 37 32 -13.51%
5310-Section 125 Benefit Allow. 10 496 1,840 2,540 2,202 -13.31% 6440-Contracted Services 7,909 2,000 13,655 13,610 - -100.00% 6903-Interfund Chg Cost Distrib 16,510 35,144 35,144 35,144 - -100.00% 6503-Down Payment Assistance - - - - 250,000 0.00%
44004460-HOME Program Income Total 24,587 43,178 58,698 62,959 262,574 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
6440-Contracted Services 153,298 1,429 44 1,500 1,500 0.00% 44004630-CalHome Program Income Total 153,298 1,429 44 1,500 1,500 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
6481-Grant Expense - - - - 422,319 0.00%
44004640-Permanent Local Housing Alloca Total - - - - 422,319 42500000-Economic Develop Fund U/A Category
Expenditures
43800000-Home DAP Category Expenditures
44004430-DAP Program Income Category
Expenditures
44004432-CalHome MH Rehab Category
Expenditures
44004460-HOME Program Income Category
Expenditures
44004630-CalHome Program Income Category
Expenditures
44004640-Permanent Local Housing Alloca Category
Expenditures
2023-2024 Operating Budget | City of Madera 239
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
6480-Program Expense 220 - - - - 0.00%
6481-Grant Expense 946,000 - - - - 0.00%
6515-Taxes and Assessments - - - - 4,306 0.00%
6562-Retiree Insurance Premiums 570 559 685 650 694 6.77% 6918-Interfund Chg Comp Maint 576 - - - - 0.00%
6920-Interfund Chg Computer Replace 124 - - - - 0.00%
6999-Prior Period Exp Adjustment - - 1,902 - - 0.00%
40200000-Low/Mod Housing Fund Total 947,491 559 2,587 650 5,000 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
6440-Contracted Services - - 24,111 12,000 - -100.00%
7050-Construction/Infrastructure - 57,797 541,527 1,789,102 2,858,500 59.77% 40210000-AFFORDABLE HOUSING Total - 57,797 565,637 1,801,102 2,858,500 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
6440-Contracted Services 5,870 4,300 5,056 6,000 6,000 0.00% 6904-Interfund Chg Admin OH 303 303 303 303 303 0.00%
8200-Transfer Out 300,000 300,000 300,000 300,000 300,000 0.00% 48000000-CFD 2005-1 City-Wide Services Total 306,172 304,602 305,359 306,303 306,303 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
6440-Contracted Services 4,099 3,103 3,246 4,200 4,200 0.00% 6904-Interfund Chg Admin OH 357 357 357 357 357 0.00%
8200-Transfer Out - - 169,656 - - 0.00%
8210-Transfers Out/Debt Service 164,725 164,725 - 169,656 179,634 5.88% 48010000-CFD 2006-1 KB Home Total 169,181 168,186 173,259 174,213 184,191 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
8200-Transfer Out - 9,750 9,750 9,750 9,750 0.00%
48030000-CFD 2012-1 Public Service Total - 9,750 9,750 9,750 9,750 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
8200-Transfer Out 10,247 7,850 6,690 6,690 6,690 0.00%
48040000-CFD 2013-1 Madera Family Apts Total 10,247 7,850 6,690 6,690 6,690 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
6448-Bond/Loan Admin Fees 3,408 4,313 5,200 3,350 4,000 19.40% 8000-Interest Expense 87,352 84,114 80,916 80,916 77,335 -4.43% 8001-Principal Payment 79,232 84,046 88,740 88,740 98,299 10.77% 48500000-CFD Debt Fund - 2006 Bonds Total 169,992 172,472 174,856 173,006 179,634 40200000-Low/Mod Housing Fund Category
Expenditures
48500000-CFD Debt Fund - 2006 Bonds Category
Expenditures
40210000-AFFORDABLE HOUSING Category
Expenditures
48000000-CFD 2005-1 City-Wide Services Category
Expenditures
48010000-CFD 2006-1 KB Home Category
Expenditures
48030000-CFD 2012-1 Public Service Category
Expenditures
48040000-CFD 2013-1 Madera Family Apts Category
Expenditures
240 City of Madera | 2023-2024 Operating Budget
The City issued special tax and assessment bonds on behalf of property owners, pursuant to the Improvement Bond Act of 1915 and the Mello-Roos Community Facilities Act of 1982, to finance the acquisition and construction of certain infrastructure improvements within the assessment districts and community facilities districts.
The City acts solely as an agent for those paying special tax and assessments and remits the amounts collected to the bondholders. The City is acting as an agent and is in no way liable for the special assessment debt and, accordingly, the debt is not recorded in the financial statements.
CFD 2006-1 Special Tax Refunding Bond
Year Principal Interest Total
2021 79,232 87,352 166,584
2022 84,046 84,225 168,271
2023 88,740 80,916 169,656
2024 98,299 77,334 175,633
2025 107,744 73,389 181,133
2026 117,070 69,083 186,153
2027 121,274 64,519 185,793
2028 130,399 59,700 190,099
2029 144,143 54,442 198,585
2030 152,664 48,758 201,422
2031 161,011 42,751 203,762
2032 174,178 36,332 210,510
2033 187,099 29,414 216,513
2034 194,765 22,101 216,866
2035 212,224 14,307 226,513
2036 224,352 5,947 230,299
2037 43,098 825 43,923
Total 2,320,338 851,396 3,171,734
2023-2024 Operating Budget | City of Madera 241
CFD Special Tax Refunding Bond
THIS PAGE IS INTENTIONALLY LEFT BLANK
Internal Service Funds
Revenues & Expenses by Organization
Fleet
Facilities
Information Technology
Internal Service Funds are used in governmental accounting to track services provided internally to the organization. The City currently operates three Internal Service Funds:
Facilities
Fleet
Computer Acquisition and Maintenance
Each department in the organization is charged for the services the internal service fund provides through interfund transfers.
The following is a summary of each:
Facilities:
The Facilities Division provides routine maintenance to the City's buildings, equipment, and facilities. Each internal department is charged a facility fee for the services.
Allocations are based on the square footage of the area occupied by the department and a time study of facility personnel.
Fleet Management:
The City maintains a plethora of vehicles. Each department is charged a fee based on the number and type of vehicles
assigned to the department. Replacement of vehicles is also included based on the number and type of vehicles and useful life estimates for replacement, whereas motor pool charges are based on the prior year’s usage.
Worth noting is that fire engines are covered under the City’s Fire Engine Replacement program implemented in FY 2019/20.
Funds for this program are allocated from Measure K and the City recently purchased its first fire engine under this program.
After delays by the manufacturing, the City expects to receive its engine in FY 2023/24.
Information Services:
Computer services provided by the City’s Information Services Department are charged based on computer users per
department considering all peripherals, servers, and licenses required to maintain and upgrade the current technology.
Budgets for Internal Service Funds are designed to balance.
The exceptions are both the Fleet and Computer Replacement funds, where money is set aside by the department so that when vehicles and computers have reached the end of their useful life, funds are available for replacements. Some years will experience greater revenues than expenses and vice versa, which largely depends on the number of vehicles and
computers slated to be replaced in that period. Each fund tracks the balances available by the department and
determines when equipment should be replaced.
244 City of Madera | 2023-2024 Operating Budget
Internal Service Funds Budget Overview
Expense Summaries
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Fleet Org List ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 30701240-Fleet Maintenance 749,215 767,098 983,423 973,028 1,153,330 18.53% 30701250-Fleet Acquisition 495,077 594,939 82,905 2,799,151 1,716,500 -38.68% 30701260-Fleet Motor Pool 32,102 36,370 35,086 36,966 29,918 -19.07% Total Fleet 1,276,394 1,398,407 1,101,414 3,809,145 2,899,748 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Facilities Maintenance Org List ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 30710000-Facilities Maintenance 1,534,860 1,502,892 2,039,581 1,872,434 2,254,133 20.39% Total Facilities Maintenance 1,534,860 1,502,892 2,039,581 1,872,434 2,254,133 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Technology Org List ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 30720000-Computer Acquisition/Maint. 1,227,216 1,119,373 1,353,855 1,358,352 1,584,644 16.66% Total Technology 1,227,216 1,119,373 1,353,855 1,358,352 1,584,644 Total 4,038,469 4,020,672 4,494,850 7,039,931 6,738,525 Expense Summaries
2023-2024 Operating Budget | City of Madera 245
Expense Summaries
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
5000-Salaries / Full-Time 232,982 241,183 240,503 243,775 225,744 -7.40% 5100-Salaries / Overtime 363 3,092 3,650 12,000 - -100.00% 5105-Salaries / Leave Payout - - - - - 0.00%
5110-Salaries / Uniform Pay 1,755 3,255 2,655 1,755 1,755 0.00% 5300-Public Employees Retirement Sy 34,323 32,808 33,738 34,437 39,512 14.74% 5302-Long Term Disability Insurance 788 758 764 791 791 0.00% 5303-Life Insurance Premiums 260 228 232 250 250 0.00%
5304-Workers Compensation Insurance 23,871 14,916 21,413 23,272 19,970 -14.19% 5305-Medicare Tax- Employer's Share 3,671 3,954 3,860 4,080 3,295 -19.24% 5306-Unfunded Accrued Liability 66,310 74,539 78,148 80,700 76,234 -5.53% 5308-Deferred Compensation/Full-tim 9,452 9,275 9,676 10,600 9,757 -7.95% 5309-Unemployment Insurance 647 523 451 543 466 -14.18% 5310-Section 125 Benefit Allow. 31,834 37,906 44,410 43,831 26,323 -39.94% 6402-Telephone & Fax Charges 1,162 1,231 1,053 1,152 1,300 12.85% 6412-Advertising/Other - 111 - 150 150 0.00%
6415-Publications/Subscriptions 1,248 499 3,956 3,250 3,500 7.69% 6416-Office Supplies/Expendable 105 - 928 300 300 0.00% 6425-Vehicle Fuel, Supplies & Maint 105,437 159,254 156,793 195,000 10,000 -94.87% 6427-Major Repair Parts/Supplies 14,902 26,839 16,754 24,364 15,500 -36.38% 6428-Repairs - - - - 205,000 0.00%
6440-Contracted Services 8,038 10,213 13,525 9,000 11,000 22.22% 6530-Conference/Training/Ed 1,010 1,226 193 2,750 2,750 0.00% 6532-Maintenance/Other Supplies 9,009 8,210 10,127 9,000 9,000 0.00% 6551-Expense/ Damaged Vehicle Ins 7,771 187,444 104,040 52,194 87,241 67.15% 6560-Liability / Property Insurance 29,171 42,059 48,513 49,578 7,384 -85.11% 6600-Depreciation / Replacement 5,222 16,326 - - - 0.00% 6602-Capitalized Asset Contra Accou (111,902) (67,101) (172,906) - - 0.00% 6603-CIP Offset 85,172 (170,188) 144,827 - - 0.00%
6779-Pension Expense-GASB 68 6,586 - - - - 0.00%
6900-Interfund Chg Facility Maint. 9,980 10,364 10,364 10,364 38,757 273.96% 6902-Interfund Chg Central Supply 16,034 6,525 15,917 - 15,917 0.00% 6904-Interfund Chg Admin OH 57,229 57,229 61,637 57,229 57,229 0.00% 6907-Interfund Chg Vehicle Replace 3,667 4,107 4,107 4,107 5,440 32.47% 6908-Interfund Chg Vehicle Maint. 6,274 6,723 6,804 6,804 - -100.00% 6918-Interfund Chg Comp Maint 8,519 8,519 26,606 26,606 26,049 -2.09% 6920-Interfund Chg Computer Replace 1,834 1,834 7,111 7,111 12,140 70.72% 6923-Interfund Chg Software 205 - - - - 0.00%
6924-Interfund Chg Motor Rental 2,029 - - - - 0.00%
6926-Interfund Chg Risk Charges - - - - 3,576 0.00%
7000-Vehicles and Equipment 16,531 25,361 25,538 - 237,000 0.00% 8200-Transfer Out 50,000 - 50,000 50,000 - -100.00%
8220-Transfers Out - Insurance Rese 7,724 7,878 8,036 8,036 - -100.00% 30701240-Fleet Maintenance Total 749,215 767,098 983,423 973,028 1,153,330 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
6600-Depreciation / Replacement 495,823 558,643 6,872 - - 0.00% 6602-Capitalized Asset Contra Accou (581,220) (981,608) (254,090) - - 0.00% 6603-CIP Offset 144,168 (45,754) 42,728 - - 0.00%
7000-Vehicles and Equipment 436,306 1,063,657 287,395 2,799,151 1,716,500 -38.68% 30701250-Fleet Acquisition Total 495,077 594,939 82,905 2,799,151 1,716,500 30701240-Fleet Maintenance Category
Expenditures
30701250-Fleet Acquisition Category Expenditures
246 City of Madera | 2023-2024 Operating Budget
Expense Summaries
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
6425-Vehicle Fuel, Supplies & Maint 1,743 3,535 2,088 3,747 4,000 6.75% 6532-Maintenance/Other Supplies 100 129 79 300 300 0.00% 6560-Liability / Property Insurance - - - - 3,451 0.00% 6907-Interfund Chg Vehicle Replace 14,567 17,547 17,547 17,547 22,167 26.33% 6908-Interfund Chg Vehicle Maint. 15,692 15,159 15,372 15,372 - -100.00% 30701260-Fleet Motor Pool Total 32,102 36,370 35,086 36,966 29,918 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
5000-Salaries / Full-Time 559,529 544,935 599,275 580,780 620,221 6.79% 5100-Salaries / Overtime 845 4,359 7,115 5,000 5,000 0.00% 5105-Salaries / Leave Payout 765 - 215 - - 0.00%
5110-Salaries / Uniform Pay 2,150 1,900 1,900 1,900 1,900 0.00% 5300-Public Employees Retirement Sy 69,523 65,809 72,236 69,998 90,598 29.43% 5302-Long Term Disability Insurance 1,785 1,722 1,791 1,739 1,752 0.75% 5303-Life Insurance Premiums 640 574 604 580 586 1.03%
5304-Workers Compensation Insurance 57,405 33,462 53,494 55,492 58,758 5.89% 5305-Medicare Tax- Employer's Share 8,593 8,482 9,046 8,891 9,360 5.27% 5306-Unfunded Accrued Liability 120,104 134,170 151,441 145,214 150,951 3.95% 5308-Deferred Compensation/Full-tim 22,589 22,000 24,436 26,132 27,927 6.87% 5309-Unemployment Insurance 1,464 1,183 1,039 1,198 1,027 -14.27% 5310-Section 125 Benefit Allow. 148,241 154,735 216,627 211,718 216,143 2.09% 6401-Gas and Electric Utilities 154,724 321,724 450,932 300,000 420,000 40.00% 6402-Telephone & Fax Charges 6,129 9,277 12,405 8,652 13,000 50.25% 6416-Office Supplies/Expendable 249 648 1,268 600 1,600 166.67% 6425-Vehicle Fuel, Supplies & Maint 5,064 9,214 8,187 9,767 11,000 12.62% 6440-Contracted Services 50,058 51,975 34,793 60,200 40,000 -33.55% 6530-Conference/Training/Ed 2,837 6,526 2,220 7,000 7,000 0.00% 6532-Maintenance/Other Supplies 7,089 10,171 8,250 8,000 9,000 12.50% 6533-Street Signs 67,853 106,484 68,966 70,000 61,000 -12.86% 6560-Liability / Property Insurance - - - - 9,478 0.00% 6580-OPEB Obligation Expense - 118,894 - - - 0.00%
6581-GASB 68-Pension Expense - (327,492) - - - 0.00%
6600-Depreciation / Replacement 1,263 1,263 - - - 0.00% 6779-Pension Expense-GASB 68 13,340 - - - - 0.00%
6902-Interfund Chg Central Supply 3,332 3,980 7,782 - 7,782 0.00% 6904-Interfund Chg Admin OH 77,697 77,697 83,682 77,697 77,697 0.00% 6907-Interfund Chg Vehicle Replace 11,700 15,494 18,994 18,994 24,202 27.42% 6908-Interfund Chg Vehicle Maint. 18,400 26,408 31,509 31,509 37,120 17.81% 6918-Interfund Chg Comp Maint 36,080 36,730 51,796 51,796 50,712 -2.09% 6920-Interfund Chg Computer Replace 7,816 7,816 13,843 13,843 23,636 70.74% 6923-Interfund Chg Software 716 - - - - 0.00%
6924-Interfund Chg Motor Rental - 1,879 1,992 1,992 1,601 -19.63% 6926-Interfund Chg Risk Charges - - - - 7,060 0.00%
8210-Transfers Out/Debt Service 61,631 35,323 87,877 87,877 268,022 205.00% 8220-Transfers Out - Insurance Rese 15,249 15,553 15,865 15,865 - -100.00% 30710000-Facilities Maintenance Total 1,534,860 1,502,892 2,039,581 1,872,434 2,254,133 FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
5000-Salaries / Full-Time 331,798 339,605 331,170 342,194 332,306 -2.89% 5100-Salaries / Overtime 2,775 4,576 6,902 6,000 6,000 0.00% 5105-Salaries / Leave Payout 1,000 3,629 24,592 - - 0.00% 5200-Salaries / Auto & Expense Allo 879 900 738 900 - -100.00% 5300-Public Employees Retirement Sy 43,853 41,871 41,669 42,357 49,146 16.03% 30701260-Fleet Motor Pool Category Expenditures
30710000-Facilities Maintenance Category
Expenditures
30720000-Computer Acquisition/Maint. Category
Expenditures
2023-2024 Operating Budget | City of Madera 247
Expense Summaries
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
5302-Long Term Disability Insurance 1,080 1,058 1,035 1,061 968 -8.77% 5303-Life Insurance Premiums 300 262 250 291 277 -4.81% 5304-Workers Compensation Insurance 34,347 24,112 32,235 32,105 30,815 -4.02% 5305-Medicare Tax- Employer's Share 5,087 5,308 5,438 5,289 5,018 -5.12% 5306-Unfunded Accrued Liability 81,417 88,129 90,628 95,257 70,297 -26.20% 5308-Deferred Compensation/Full-tim 9,026 8,583 9,112 9,743 10,259 5.30% 5309-Unemployment Insurance 743 587 504 588 504 -14.29% 5310-Section 125 Benefit Allow. 72,719 74,477 82,029 84,080 77,368 -7.98% 6402-Telephone & Fax Charges 10,572 7,701 11,795 7,152 7,500 4.87% 6416-Office Supplies/Expendable 65 722 80 750 750 0.00% 6420-Mileage Reimbursements - - - 200 200 0.00%
6425-Vehicle Fuel, Supplies & Maint 96 50 88 53 2,500 4616.98% 6440-Contracted Services 231,476 198,083 342,091 240,150 299,850 24.86% 6530-Conference/Training/Ed 6,125 3,775 7,094 5,500 5,500 0.00% 6532-Maintenance/Other Supplies 858 1,767 3,735 2,000 - -100.00% 6560-Liability / Property Insurance - - - - 416 0.00%
6580-OPEB Obligation Expense - 59,447 - - - 0.00%
6581-GASB 68-Pension Expense - (208,709) - - - 0.00%
6600-Depreciation / Replacement 86,786 90,639 - - - 0.00% 6602-Capitalized Asset Contra Accou (110,672) (38,147) (13,184) - - 0.00% 6779-Pension Expense-GASB 68 8,683 - - - - 0.00%
6900-Interfund Chg Facility Maint. 13,972 14,510 14,510 14,510 24,239 67.05% 6904-Interfund Chg Admin OH 59,873 59,873 64,485 59,873 59,873 0.00% 6907-Interfund Chg Vehicle Replace 1,400 1,867 1,867 1,867 2,467 32.16% 6908-Interfund Chg Vehicle Maint. 2,033 1,964 1,992 1,992 2,346 17.77% 6918-Interfund Chg Comp Maint 21,297 21,681 - - - 0.00% 6920-Interfund Chg Computer Replace 6,709 6,709 - - - 0.00% 6923-Interfund Chg Software 1,124 - - - - 0.00%
6924-Interfund Chg Motor Rental 1,685 132 141 141 112 -20.57% 6926-Interfund Chg Risk Charges - - - - 4,583 0.00%
7000-Vehicles and Equipment 221,539 218,996 182,445 289,500 493,000 70.29% 7025-Software Cost 68,671 75,119 100,116 104,500 98,350 -5.89% 8220-Transfers Out - Insurance Rese 9,899 10,097 10,299 10,299 - -100.00% 30720000-Computer Acquisition/Maint. Total 1,227,216 1,119,373 1,353,855 1,358,352 1,584,644 30720000-Computer Acquisition/Maint. Category
Expenditures
248 City of Madera | 2023-2024 Operating Budget
Department Summary
The Fleet Services Division (Fleet) is responsible for acquiring, maintaining, and disposing of the City's mobile equipment.
This includes on-road sedans, pickups, heavy-duty vehicles, and Transit buses. Fleet also services off-road and mobile equipment consisting of tractors, graders, backhoes, portable air compressors, and generators, to name a few.
Fleet funds labor, parts, and services necessary to maintain the City's fleet of vehicles. This program funds asset replacement and vehicle outfitting. Fleet assets enable client departments to achieve their operational mission safely and efficiently.
The City’s fleet consists of more than 280 vehicles and equipment, with a replacement value of over $8 million, necessary to complete the city’s mission of delivering quality and efficient services. Fleet funds labor, parts, services, fuel, and oil necessary to maintain the city’s fleet of vehicles and equipment. Fleet is funded through vehicle type and utilization charges.
Fleet has three programs to accomplish its mission. This consists of Equipment Maintenance Program, which funds the annual cost of maintenance and repairs, the Replacement Program used for purchasing new vehicles and equipment, and the Motor Pool Program.
The Fleet Vehicle Replacement program is funded through a replacement charge for each vehicle or equipment in service, determined by actual costs of vehicle procurement divided by the expected life of the vehicle. This program funds asset replacement and vehicle outfitting. Cost-effective vehicle procurement is achieved through cooperative purchasing
Fleet
2023-2024 Operating Budget | City of Madera 249
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agreements and bidding processes. Revenue is collected from the sale of retired city fleet assets at auction.
Fleet works tirelessly on improving equipment and efficiencies as technology improves and changes. Air quality has
regulations that require annual reporting as well as clean air goals that must be met. New regulations are being introduced as well as existing ones being updated. Fleet must continuously update and adapt our policies and equipment to ensure these are being met.
Responsibility
Fleet is responsible for providing the vehicles and equipment the City needs to perform its essential tasks and duties. Safety is a high priority in maintaining the equipment to high standards and maximum up-time to ensure departments can work efficiently.
Equipment purchases are made with the end task in mind to obtain the proper and best fit for the application. The replacement fund charges a pro-rated amount over the life of the equipment to ensure funds are available when the
equipment has reached its life expectancy and a replacement is purchased. As funds are collected through Fleet, the department sees a consistent charge annually and the
purchases are made with Fleet funds.
Disposal of equipment is done when it has reached its useful life. This is done through a public online auction site.
Key Accomplishments
Overview of accomplishments in FY 2022/23:
▪ Completed 1,466 work orders for the fiscal year
▪ Removed old unused paint booth
▪ Updated various shop tools for Transit with PTMISEA
grant funding
▪ Updated portion of the shop floor with new epoxy
coating
▪ Procured, upfitted, and put into service three new
transit vans for ADA service
Goals & Performance Measures
▪ Setup and enter preventative maintenance schedules
in MUNIS
▪ Continue to clean up the shop by removing
old/unused equipment and supplies
▪ Continue to update Fleet equipment to maintain
efficiency and better meet our current needs
▪ Setup custom categories in MUNIS for fleet permits,
oil, and filter types
▪ Auction remaining surplus vehicles and equipment
▪ Stay updated and current on existing and new air
quality regulations and regulatory policies
Department Staffing & Structure
Fleet has six budgeted positions: the Manager and five
mechanics. One mechanic position is currently vacant.
The mechanics are divided by service area. These consist of one light-duty mechanic, one heavy-duty mechanic, one Police services mechanic, and two Transit services mechanic
250 City of Madera | 2023-2024 Operating Budget
(30700000) Fleet Unassigned
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4320 Capital Contribution 1,891 - - - - 0.00%
Total Revenue $ 1,891 $ - $ - $ - $ -
6580 OPEB Obligation Expense - 89,171 - - - 0.00%
6581 GASB 68-Pension Expense (163,419) - - - - 0.00%
Total Expense $ - $ (74,248) $ - $ - $ -
Total Net Surplus/(Deficit) $ 1,891 $ 74,248 $ - $ - $ - 2023-2024 Operating Budget | City of Madera 251
(30701240) Fleet Maintenance
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4351 Interfund Chg VehiReplacePool 915,118 909,246 866,127 866,125 997,436 15.20% 4354 Interfund Salary & Bene Reimb - - 2,300 - - 0.00%
4355 Transfer-In - - 57,000 57,000 70,894 24.40%
4657 Miscellaneous Revenue 6,587 3,533 5,816 12,000 10,000 -16.70% 4659 Refunds and Reimbursements 37,042 221,842 16,284 55,000 75,000 36.40% Total Revenue $ 958,746 $ 1,134,621 $ 947,528 $ 990,125 $ 1,153,330 5000 Salaries / Full-Time 232,982 241,183 240,503 243,775 225,744 -7.40% 5100 Salaries / Overtime 363 3,092 3,650 12,000 -100.00% - 5105 Salaries / Leave Payout - - - - - 0.00%
5110 Salaries / Uniform Pay 1,755 3,255 2,655 1,755 1,755 0.00% 5300 Public Employees Retirement Sy 34,323 32,808 33,738 34,437 39,512 14.70% 5302 Long Term Disability Insurance 788 758 764 791 791 0.00% 5303 Life Insurance Premiums 260 228 232 250 250 0.00%
5304 Workers Compensation Insurance 23,871 14,916 21,413 23,272 19,970 -14.20% 5305 Medicare Tax- Employer's Share 3,671 3,954 3,860 4,080 3,295 -19.20% 5306 Unfunded Accrued Liability 66,310 74,539 78,148 80,700 76,234 -5.50% 5308 Deferred Compensation/Full-tim 9,452 9,275 9,676 10,600 9,757 -8.00% 5309 Unemployment Insurance 647 523 451 543 466 -14.20% 5310 Section 125 Benefit Allow. 31,834 37,906 44,410 43,831 26,323 -39.90% 6402 Telephone & Fax Charges 1,162 1,231 1,053 1,152 1,300 12.80% 6412 Advertising/Other - 111 - 150 150 0.00%
6415 Publications/Subscriptions 1,248 499 3,956 3,250 3,500 7.70% 6416 Office Supplies/Expendable 105 - 928 300 300 0.00% 6425 Vehicle Fuel, Supplies & Maint 105,437 159,254 156,793 195,000 10,000 -94.90% 6427 Major Repair Parts/Supplies 14,902 26,839 16,754 24,364 15,500 -36.40% 6428 Repairs - - - - 205,000 0.00%
6440 Contracted Services 8,038 10,213 13,525 9,000 11,000 22.20% 6530 Conference/Training/Ed 1,010 1,226 193 2,750 2,750 0.00% 6532 Maintenance/Other Supplies 9,009 8,210 10,127 9,000 9,000 0.00% 6551 Expense/ Damaged Vehicle Ins 7,771 187,444 104,040 52,194 87,241 67.10% 6560 Liability / Property Insurance 29,171 42,059 48,513 49,578 7,384 -85.10% 6600 Depreciation / Replacement 5,222 16,326 - - - 0.00% 6602 Capitalized Asset Contra Accou (111,902) (67,101) (172,906) - - 0.00% 6603 CIP Offset 85,172 (170,188) 144,827 - - 0.00%
6779 Pension Expense-GASB 68 6,586 - - - - 0.00%
6900 Interfund Chg Facility Maint. 9,980 10,364 10,364 10,364 38,757 274.00% 6902 Interfund Chg Central Supply 16,034 6,525 15,917 - 15,917 0.00% 6904 Interfund Chg Admin OH 57,229 57,229 61,637 57,229 57,229 0.00% 6907 Interfund Chg Vehicle Replace 3,667 4,107 4,107 4,107 5,440 32.50% 6908 Interfund Chg Vehicle Maint. 6,274 6,723 6,804 6,804 -100.00% - 6918 Interfund Chg Comp Maint 8,519 8,519 26,606 26,606 26,049 -2.10% 6920 Interfund Chg Computer Replace 1,834 1,834 7,111 7,111 12,140 70.70% 6923 Interfund Chg Software 205 - - - - 0.00%
6924 Interfund Chg Motor Rental 2,029 - - - - 0.00%
6926 Interfund Chg Risk Charges - - - - 3,576 0.00%
7000 Vehicles and Equipment 16,531 25,361 25,538 - 237,000 0.00% 8200 Transfer Out 50,000 - 50,000 50,000 -100.00% -
8220 Transfers Out - Insurance Rese 7,724 7,878 8,036 8,036 -100.00% - Total Expense $ 749,215 $ 767,098 $ 983,423 $ 973,028 $ 1,153,330 Total Net Surplus/(Deficit) $ 209,532 $ 367,523 $ (35,895) $ 17,097 $ - 252 City of Madera | 2023-2024 Operating Budget
(30701250) Fleet Acquisition
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4351 Interfund Chg VehiReplacePool 818,676 935,813 1,072,502 1,072,501 1,226,129 14.30% 4355 Transfer-In - - - - 749,500 0.00%
4447 SJVAPCD Grant 99,363 - - - - 0.00%
4659 Refunds and Reimbursements - - 26,051 - - 0.00%
4671 Sale of Real and Personal Prop - - (20,010) - - 0.00% Total Revenue $ 918,039 $ 935,813 $ 1,078,543 $ 1,072,501 $ 1,975,629 6600 Depreciation / Replacement 495,823 558,643 6,872 - - 0.00% 6602 Capitalized Asset Contra Accou (581,220) (981,608) (254,090) - - 0.00% 6603 CIP Offset 144,168 (45,754) 42,728 - - 0.00%
7000 Vehicles and Equipment 436,306 1,063,657 287,395 2,799,151 1,716,500 -38.70% Total Expense $ 495,077 $ 594,939 $ 82,905 $ 2,799,151 $ 1,716,500 Total Net Surplus/(Deficit) $ 422,962 $ 340,874 $ 995,638 $ (1,726,651) $ 259,129 2023-2024 Operating Budget | City of Madera 253
(30701260) Fleet Motor Pool
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4352 Interfund Chg VehiMaint/ICR 32,549 35,148 39,141 39,141 29,918 -23.60% Total Revenue $ 32,549 $ 35,148 $ 39,141 $ 39,141 $ 29,918 6425 Vehicle Fuel, Supplies & Maint 1,743 3,535 2,088 3,747 4,000 6.80% 6532 Maintenance/Other Supplies 100 129 79 300 300 0.00% 6560 Liability / Property Insurance - - - - 3,451 0.00% 6907 Interfund Chg Vehicle Replace 14,567 17,547 17,547 17,547 22,167 26.30% 6908 Interfund Chg Vehicle Maint. 15,692 15,159 15,372 15,372 -100.00% - Total Expense $ 32,102 $ 36,370 $ 35,086 $ 36,966 $ 29,918 Total Net Surplus/(Deficit) $ 447 $ (1,222) $ 4,055 $ 2,175 $ - 254 City of Madera | 2023-2024 Operating Budget
(30710000) Facilities Maintenance
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4162 Interest Income - - - 980 2,000 104.10%
4346 Interfund Chg Cost Distributio - 1,100,001 - 1,100,000 -100.00% - 4348 Interfund Chg AdminOH/ICR 2,772,804 1,686,640 1,026,457 1,026,458 2,161,395 110.60% 4355 Transfer-In (0) 0 - - 75,778 0.00%
4659 Refunds and Reimbursements 3,434 - (7,620) - - 0.00% 4900 Budgetary Carryover - - - - 14,960 0.00%
Total Revenue $ 2,776,238 $ 1,686,640 $ 2,118,838 $ 2,127,438 $ 2,254,133 5000 Salaries / Full-Time 559,529 544,935 599,275 580,780 620,221 6.80% 5100 Salaries / Overtime 845 4,359 7,115 5,000 5,000 0.00% 5105 Salaries / Leave Payout 765 - 215 - - 0.00%
5110 Salaries / Uniform Pay 2,150 1,900 1,900 1,900 1,900 0.00% 5300 Public Employees Retirement Sy 69,523 65,809 72,236 69,998 90,598 29.40% 5302 Long Term Disability Insurance 1,785 1,722 1,791 1,739 1,752 0.70% 5303 Life Insurance Premiums 640 574 604 580 586 1.00%
5304 Workers Compensation Insurance 57,405 33,462 53,494 55,492 58,758 5.90% 5305 Medicare Tax- Employer's Share 8,593 8,482 9,046 8,891 9,360 5.30% 5306 Unfunded Accrued Liability 120,104 134,170 151,441 145,214 150,951 4.00% 5308 Deferred Compensation/Full-tim 22,589 22,000 24,436 26,132 27,927 6.90% 5309 Unemployment Insurance 1,464 1,183 1,039 1,198 1,027 -14.30% 5310 Section 125 Benefit Allow. 148,241 154,735 216,627 211,718 216,143 2.10% 6401 Gas and Electric Utilities 154,724 321,724 450,932 300,000 420,000 40.00% 6402 Telephone & Fax Charges 6,129 9,277 12,405 8,652 13,000 50.30% 6416 Office Supplies/Expendable 249 648 1,268 600 1,600 166.70% 6425 Vehicle Fuel, Supplies & Maint 5,064 9,214 8,187 9,767 11,000 12.60% 6440 Contracted Services 50,058 51,975 34,793 60,200 40,000 -33.60% 6530 Conference/Training/Ed 2,837 6,526 2,220 7,000 7,000 0.00% 6532 Maintenance/Other Supplies 7,089 10,171 8,250 8,000 9,000 12.50% 6533 Street Signs 67,853 106,484 68,966 70,000 61,000 -12.90% 6560 Liability / Property Insurance - - - - 9,478 0.00% 6580 OPEB Obligation Expense - 118,894 - - - 0.00%
6581 GASB 68-Pension Expense (327,492) - - - - 0.00%
6600 Depreciation / Replacement 1,263 1,263 - - - 0.00% 6779 Pension Expense-GASB 68 13,340 - - - - 0.00%
6902 Interfund Chg Central Supply 3,332 3,980 7,782 - 7,782 0.00% 6904 Interfund Chg Admin OH 77,697 77,697 83,682 77,697 77,697 0.00% 6907 Interfund Chg Vehicle Replace 11,700 15,494 18,994 18,994 24,202 27.40% 6908 Interfund Chg Vehicle Maint. 18,400 26,408 31,509 31,509 37,120 17.80% 6918 Interfund Chg Comp Maint 36,080 36,730 51,796 51,796 50,712 -2.10% 6920 Interfund Chg Computer Replace 7,816 7,816 13,843 13,843 23,636 70.70% 6923 Interfund Chg Software 716 - - - - 0.00%
6924 Interfund Chg Motor Rental - 1,879 1,992 1,992 1,601 -19.60% 6926 Interfund Chg Risk Charges - - - - 7,060 0.00%
8210 Transfers Out/Debt Service 61,631 35,323 87,877 87,877 268,022 205.00% 8220 Transfers Out - Insurance Rese 15,249 15,553 15,865 15,865 -100.00% - Total Expense $ 1,534,860 $ 1,502,892 $ 2,039,581 $ 1,872,434 $ 2,254,133 Total Net Surplus/(Deficit) $ 1,241,378 $ 183,748 $ 79,257 $ 255,004 $ - 2023-2024 Operating Budget | City of Madera 255
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Department Summary
The Information Services (IS) Department operates under the direct leadership of the City Manager. The department
centrally manages the City's Information and Technology assets, planning, support, and alignment of the City’s
technology infrastructure with departmental business needs and requirements.
The mission of the department is to connect employees within the city government and residents to their government. The department strives to promote the effectiveness and
efficiency of government and build stronger connections through reliable and secure infrastructure and applications, responsive service delivery, and greater transparency of information.
Responsibility
The department provides the organizational support
necessary to:
Maintain, sustain, and update the computer,
network, and phone systems.
Build a strong, secure internal network and asset
infrastructure.
Provide proactive, relevant and up-to-date
infrastructure planning, replacement, and upgrading.
Provide high-level technical problem-solving and
troubleshooting.
Provide digital resource management and security of
those resources.
Ensure everyone has the technical resources they
need to do their job effectively.
Provide clear and concise information to the
community via public applications and customer
portals.
Hardware maintained by IS:
13 Server Rooms
85 Servers/Virtual Servers
35 Managed Network Switches
14 Phone Switches
27 Battery Backups
5 Firewalls
240+ Mobile Devices
94+ Notebooks
140+ Desktops
2 Large Data Storage Clusters
2023-2024 Operating Budget | City of Madera 257
Information Services Department
350+ Cloud Based Desk VoIP Phones
30 Wireless Access Points City Wide
80 Security Cameras City Wide
Software maintained by ISDepartment:
Tyler Enterprise ERP (formerly Munis)
Microsoft user accounts
Office 365
Adobe enterprise
Zoom communication for video and phone
GIS mapping
AutoCAD and Engineering design
System backups
Virus protection
Public safety software support
Network monitoring software
Multiple department-specific applications
Key Accomplishments
Overview of accomplishments in FY 2022/23:
Acquired, tested and implemented “Zoom Room”
hardware and software in addition to the cloud-based
VoIP Phone System structure for the city. This
includes an auto-receptionist, call queues, required
voice prompts and logic for each menu.
Researched, acquired, tested, and implemented PDQ
to install software on city asset computers,
automating deployment of operating systems to end
users so all computers are imaged the same.
Initiated a comprehensive request for proposal
process for new body cameras and server.
Orchestrated the seamless acquisition of necessary
hardware, overseeing the entire process from receipt
to rack installation to deployment. Created and
deployed the critical infrastructure for the new
system.
Orchestrated the seamless transition from the
outdated Evidence Library 4 to the cutting-edge
Evidence Library 5, ensuring uninterrupted access to
necessary information and evidence.
Detected a large-scale cyberattack on the E-Mail
Exchange Server and leveraged the IS teams’
invaluable expertise to fortify the city's systems. By
promptly detecting the infiltration of a remote
command terminal with administrative privileges,
averted any compromise of sensitive E-mail data.
Elevated the scalability and security of the File Server by implementing an advanced upgrade that bolstered
its performance and fortified its defenses.
Pioneered the development of a comprehensive
security audit system initially tailored for the entire city, with a primary focus on the Police Department.
This innovative solution ensured complete oversight
and protection of User Sign in.
One Network Administrator acquired drone training
to serve as a certified instructor, equipping Police
Officers and detectives with state-of-the-art skills in advanced drone operations for law enforcement
purposes.
Overhauled the Print Group Policy deployment
system, meticulously reconstructing the array after a
disruptive Windows update caused system failure,
restoring seamless functionality.
Upgraded the Police Department dispatch call
system, transitioning from Zetron to Vesta, an
advanced platform with cutting-edge features such as
text-to-911 functionality.
Enhanced the surveillance capabilities of all four City Police interview rooms by implementing a
comprehensive camera upgrade.
Developed a sophisticated monitoring program that
instantly alerts IS staff to server failures, overheating environments, and disrupted phone lines within the
dispatch network, ensuring optimal operational
efficiency and swift problem resolution.
Facilitated the acquisition of a state-of-the-art smart board exclusively designed for police detectives,
258 City of Madera | 2023-2024 Operating Budget
overseeing the entire process from initial proposals
and cost estimation to installation and
comprehensive training.
Rapidly and efficiently completed a City-wide
cellphone upgrade within one week, streamlining
communication channels and bolstering mobile
capabilities without relying on external assistance.
Upgraded PD vehicles with advanced hardware for
seamless synchronization between body and in-car
cameras, ensuring seamless integration and optimal
recording capabilities.
Implemented an advanced HID fob access control
system for wristbands, enhancing authorized
personnel access throughout the Police Department.
Upgraded the Department of Justice (DOJ)
communication systems, improving connectivity,
reliability, and efficiency in information exchange
across critical channels.
Redesigned police dispatcher's interface for phone,
radio, and CAD systems by implementing a multipoint keyboard and multiple mouse setup. This innovative approach facilitated seamless switching
between disparate systems that were unable to
operate on the same network, enhancing dispatcher
productivity and responsiveness through efficiency.
Acquired, configured, and installed camera servers at the Airport, Transit Center, Engineering, and Public
Works
Acquired, configured, and installed four new Veeam
backup servers for City Hall and Police Department.
Goals & Performance Measures
The following department strategic projects are the main goals for this year (FY 2023/24). They either enable better service delivery citywide, mitigate a potentially critical issue, or create the potential for significant citywide savings.
Enhance the efficiency and functionality of laptops
and Cradlepoint systems within police vehicles,
ensuring optimized mobile computing capabilities
and seamless connectivity to support operational
needs.
Replace computer Kiosks at the following locations:
Pan Am Community Center
John Wells Youth Center Recreation Room
Public Works
Utilize “Deep Freeze” software to lockdown public
computer labs.
Develop and implement a centralized city-wide
access control system encompassing all departments
and buildings, promoting streamlined access
management, heightened security, and standardized
protocols across the organization.
Engage in the strategic deployment of a highavailability clustered Hypervisor to be specifically designed for the city’s mission-critical systems,
enabling optimal resource allocation, ensuring
uninterrupted service delivery, and fortifying the
organization's overall IS infrastructure.
Devise and execute a robust and scalable long-term
data storage strategy while considering all cloudbased solutions carefully, ensuring adherence to regulatory requirements and data governance
policies.
Replace aging IS infrastructure and build a life-cycle management plan for future upgrades to critical
system components.
Continue participation in the ResoluteGuard program
to ensure the City’s systems and practices are in line
with current cyber security best practices.
Continue end user cyber security awareness training.
Ensure all department staff are knowledgeable in the
City’s cyber incident protocols required by cyber
liability insurance.
Continue to support City departments with all aspects of their technological needs in a timely and effective
manner.
Department Fund Summary
The Information Services Department is responsible for two distinct budgets:
2023-2024 Operating Budget | City of Madera 259
Computer Operations and Maintenance
The Computer Operations and Maintenance budget provides for servicing and maintaining all the city's technological equipment. City departments are supported by minimizing costs, maximizing uptime, regularly refreshing equipment, updating software, and using support tools.
Computer and Equipment Replacement
The Information Systems Computer and Equipment
Replacement budget is a fully funded internal service fund. All current IS equipment has been inventoried and assigned a replacement value and a replacement lifecycle. This will ensure that costs are allocated to departments correctly and that all IS assets will be funded and regularly replaced. A replacement fund is maintained to ensure funds are available when needed. The departments make pro-rated annual
contributions to this fund based on capital cost and the expected life of the equipment.
Department Staffing & Structure
The IS Department is staffed with four positions. The
Information Services Manager reports to the City Manager and has overall responsibility for the department. The department is also staffed with two Network Administrators and two Computer Technicians.
260 City of Madera | 2023-2024 Operating Budget
(30720000) Information Systems
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4350 Interfund Chg Computer Replace 1,931,605 1,309,287 1,372,691 1,372,688 1,550,752 13.00% 4355 Transfer-In - - - - 27,399 0.00%
4900 Budgetary Carryover - - - - 6,493 0.00%
Total Revenue $ 1,931,605 $ 1,309,287 $ 1,372,691 $ 1,372,688 $ 1,584,644 5000 Salaries / Full-Time 331,798 339,605 331,170 342,194 332,306 -2.90% 5100 Salaries / Overtime 2,775 4,576 6,902 6,000 6,000 0.00% 5105 Salaries / Leave Payout 1,000 3,629 24,592 - - 0.00% 5200 Salaries / Auto & Expense Allo 879 900 738 900 - -100.00% 5300 Public Employees Retirement Sy 43,853 41,871 41,669 42,357 49,146 16.00% 5302 Long Term Disability Insurance 1,080 1,058 1,035 1,061 968 -8.80% 5303 Life Insurance Premiums 300 262 250 291 277 -4.80% 5304 Workers Compensation Insurance 34,347 24,112 32,235 32,105 30,815 -4.00% 5305 Medicare Tax- Employer's Share 5,087 5,308 5,438 5,289 5,018 -5.10% 5306 Unfunded Accrued Liability 81,417 88,129 90,628 95,257 70,297 -26.20% 5308 Deferred Compensation/Full-tim 9,026 8,583 9,112 9,743 10,259 5.30% 5309 Unemployment Insurance 743 587 504 588 504 -14.30% 5310 Section 125 Benefit Allow. 72,719 74,477 82,029 84,080 77,368 -8.00% 6402 Telephone & Fax Charges 10,572 7,701 11,795 7,152 7,500 4.90% 6416 Office Supplies/Expendable 65 722 80 750 750 0.00% 6420 Mileage Reimbursements - - - 200 200 0.00%
6425 Vehicle Fuel, Supplies & Maint 96 50 88 53 2,500 4617.00% 6440 Contracted Services 231,476 198,083 342,091 240,150 299,850 24.90% 6530 Conference/Training/Ed 6,125 3,775 7,094 5,500 5,500 0.00% 6532 Maintenance/Other Supplies 858 1,767 3,735 2,000 - -100.00% 6560 Liability / Property Insurance - - - - 416 0.00%
6580 OPEB Obligation Expense - 59,447 - - - 0.00%
6581 GASB 68-Pension Expense - (208,709) - - - 0.00%
6600 Depreciation / Replacement 86,786 90,639 - - - 0.00% 6602 Capitalized Asset Contra Accou (110,672) (38,147) (13,184) - - 0.00% 6779 Pension Expense-GASB 68 8,683 - - - - 0.00%
6900 Interfund Chg Facility Maint. 13,972 14,510 14,510 14,510 24,239 67.10% 6904 Interfund Chg Admin OH 59,873 59,873 64,485 59,873 59,873 0.00% 6907 Interfund Chg Vehicle Replace 1,400 1,867 1,867 1,867 2,467 32.20% 6908 Interfund Chg Vehicle Maint. 2,033 1,964 1,992 1,992 2,346 17.80% 6918 Interfund Chg Comp Maint 21,297 21,681 - - - 0.00% 6920 Interfund Chg Computer Replace 6,709 6,709 - - - 0.00% 6923 Interfund Chg Software 1,124 - - - - 0.00%
6924 Interfund Chg Motor Rental 1,685 132 141 141 112 -20.60% 6926 Interfund Chg Risk Charges - - - - 4,583 0.00%
7000 Vehicles and Equipment 221,539 218,996 182,445 289,500 493,000 70.30% 7025 Software Cost 68,671 75,119 100,116 104,500 98,350 -5.90% 8220 Transfers Out - Insurance Rese 9,899 10,097 10,299 10,299 - -100.00% Total Expense $ 1,227,216 $ 1,119,373 $ 1,353,855 $ 1,358,352 $ 1,584,644 Total Net Surplus/(Deficit) $ 704,389 $ 189,914 $ 18,836 $ 14,336 $ - 2023-2024 Operating Budget | City of Madera 261
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City
Debt
Debt Service
The City Council established a Debt Management Policy on October 18, 2017 by adopting Resolution 17-163. The Debt Policy provides guidance in the issuance and management of debt and compliance with Government Code (GC) 8855(i).
Consistent with the requirements of GC 8855(i), the policy includes the purpose of the debt, type of debt that may be issued, relation of the debt to the capital improvement plan (if applicable), policy goals and internal control procedures to ensure that the proceeds of the debt issuance will be directed to the intended use.
The policy provides guidance for maintaining sound financial position while designing the debt issuance. The goals of the policy include ensuring flexibility in response to future service demands, changing revenue streams, fluctuations in operating expenses and meeting capital improvement objectives. Longterm debt may be issued to finance or refinance the construction, acquisition, and rehabilitation of capital improvements, equipment, and land. All debt must be
approved by the City Council. Short-term debt may be issued for operational cash flow or short-lived assets. The issuance of debt must not constitute an unreasonable burden to
taxpayers, ratepayers or constituents.
A summary of the City’s debt service obligations due during the Fiscal Year 2024 and included in this budget is presented Schedule A below. A detailed discussion of each of the related debt obligations are presented in the City’s audited Annual Comprehensive Financial Report. A copy can be viewed online at the city website. A hard copy is available at the City Clerk’s office in City Hall.
Summary of City Debt Service for Fiscal Year 2023/24 (Schedule A) Fund Issuance Principal Interest Total
General Fund 2019 Solar Energy Lease $833,000 $482,465 $1,315,465 General Fund 2018 Police Facility Loan $117,400 $7,470 $124,870 General Fund 2019 LRBs (Fire Station) $150,000 $155,400 $305,400 Total General Fund $1,100,400 $645,285 $1,745,685
Water Enterprise 2015 Water/Wastewater Refunding Revenue Bonds $ 90,000 $54,760 $144,760 Water Enterprise 2019 Water Refunding Revenue Bonds $447,120 $191,864 $638,984 Total Water Fund $537,120 $246,624 $783,744
Sewer Enterprise 2021 BBVA Loan $387,000 $132,213 $520,213 Sewer Enterprise 2015 Water/Wastewater Refunding Revenue Bonds $1,250,000 $756,835 $2,006,835 Total Sewer Fund $1,637,000 $890,048 $2,527,048
Golf Course Fund 2018 Commercial Loan $164,800 $2,581 $164,381 CFD 2006 Fund 2018 KB Home Bond $99,299 $77,334 $175,633 Successor Agency 2018 Tax Allocation Bonds $1,515,000 $1,339,545 $2,845,545 Total Miscellaneous Funds $1,775,099 $1,419,460 $3,194,558 Total Debt Service $5,049,619 $3,201,417 $8,251,036
264 City of Madera | 2023-2024 Operating Budget
Capital Funds &
Projects
(70000000) Roads/Streets Capital Projects
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 7000 Transfer-In CIP 1,003,500 - 4,323 - - 0.00%
Total Revenue $ 1,003,500 $ - $ 4,323 $ - $ -
7050 Construction/Infrastructure 1,003,500 4,323 - - - 0.00% Total Expense $ 1,003,500 $ 4,323 $ - $ - $ -
Total Net Surplus/(Deficit) $ (0) $ (4,323) $ 4,323 $ - $ - (70103400) General Capital Projects
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4346 Interfund Chg Cost Distributio 83.00 - - - - 0.00% 4355 Transfer-In 538,183.40 225,772.68 505,222.80 - 1,315,465.00 0.00% 4360 Transfer-In CIP - - - - 130,000.00 0.00%
4659 Refunds and Reimbursements - 100,000.00 - - - 0.00% Total Revenue $ 538,266 $ 325,773 $ 505,223 $ - $ 1,445,465 7030 Facilities And Improvements 8,828,030.07 4,190,038.57 - 654,538.40 - 0.00% 7050 Construction/Infrastructure - - - - 130,000.00 0.00% 8000 Interest Expense 538,266.40 527,352.60 505,220.30 505,220.00 482,465.00 -4.50% 8001 Principal Payment - 788,000.00 810,000.00 810,000.00 833,000.00 2.84% Total Expense $ 9,366,296 $ 5,505,391 $ 1,315,220 $ 1,969,758 $ 1,445,465 Total Net Surplus/(Deficit) $ (8,828,030) $ (5,179,618) $ (809,998) $ (1,969,758) $ - 266 City of Madera | 2023-2024 Operating Budget
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IAirfort
• AIP-0028 T-Hangar Development Phase 1 AIP-0028 0 1,071 ,000 1,071,000 Al P-0029 Tee Hangar Development Const-II AIP-0029 0 0 0 0 0 0 .
Al P-0031 Apron & Taxiway Drainage AIP-0031 1,087,000 1,087,000 AIP-0034 Commercial Hangar Develp Extend-Ill AIP-0034 0 0 AIP-0040 RUNWAY 12-30 MILL AND FILL AIP-0040 297,000 3,213,000 3,510,000 AIP-0042 Taxiway Mill & Fill AIP-0042 297,000 297,000
AIP-0043 Airport Layout Plan AIP-0043 125,000 125,000
Airport Layout Plan Narrative AIP-0045 110,000 110,000
Airport Total 1,791,000 3,213,000 125,000 0 1,071,000 6,200,000 lcommuni~ Develofment
• CD-00001 City Hall Relocation & Expansion CD-00001 500,000 500,000 Community Development Total 500,000 500,000
Capital Improvement Plan • DRAFT FY 23/24 1 Thursday, July 27, 202:C C T y 0 F MAD E RA
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IEn;ineerin;
AL Y-0001 Torres Way Alley Paving ALY-0001 271,000 271,000 AL Y-0003 2021 CMAQ Alley Paving Project ALY-0003 823,900 823,900 B-000002 Westberry Bridge Construction B-000002 600,000 100,000 110,000 200,000 1,010,000 B-000004 BPMP Rehab/Repair of 3 Bridges B-000004 230,000 230,000 B-000005 Granada Pedestrian Bridge B-000005 230,000 180,000 2,090,000 2,500,000 B-000006 CLARK STREET BRIDGE B-000006 70,000 583,000 653,000 CD-00002 Engineering Front Counter ADA Upgrades CD-00002 25,000 25,000 ENG A Federal/State-Local Match ENGA 80,000 80,000 80,000 80,000 320,000 ENG F GIP Engineering ENG F 581,360 593,000 611,000 629,000 648,000 3,062,360 ENG-OOOC Traffic Warrants ENG-OOOC 25,000 25,000 25,000 25,000 25,000 125,000 ENG-OOOG Micro-Paver Distress Survey ENG-OOOG 150,000 100,000 250,000 MUP-UDII Master Utility Plan Update, II MUP-UDII 1,050,000 1,050,000 R-000010 Olive Ave Widening-Gateway to Knox R-000010 6,918,000 6,918,000 R-000031 Misc. Transportation Projects/Planning R-000031 184,840 188,000 194,000 200,000 206,000 972,840 R-000032 UPPR Crossing - Street Approach R-000032 80,000 80,000 80,000 80,000 80,000 400,000 R-000037 Raymond Rd Shoulder-n/o Cleveland R-000037 208,600 208,600 R-000041 Concrete Projects - Share Program R-000041 20,000 20,000 20,000 20,000 20,000 100,000 R-000046 Lake St Widening-Fourth to Cleveland R-000046 400,000 400,000 7,200,000 8,000,000 R-000050 Pine St Reconstr-Howard to Fourth St R-000050 50,000 540,000 590,000 R-000054 Cleveland Ave Widen-Schnoor to SR99 R-000054 360,000 4,000,000 4,360,000 R-000057 Lake-Fourth-Central Intersection R-000057 1,157,000 15,500 1,172,500 R-000058 Schnoor Ave Sidewalk-Sunset to River R-000058 269,800 269,800 R-000060 Storey Rd Shoulder Paving R-000060 405,450 405,450 R-000064 ADA Walkability Sidewalks Program R-000064 40,000 80,000 80,000 80,000 80,000 360,000 R-000067 Pecan Ave Shoulder Paving R-000067 597,770 597,770 R-000072 Ave 17/Sharon Blvd Improvements R-000072 5,310,910 5,310,910 R-000079 RMRA Seals/Overlays 2021-22 R-000079 2,300,000 2,300,000 R-000080 RMRA Seals/Overlays 2022-23 R-000080 2, 100,000 2, 100,000 R-000081 2022-23 City Streets 3R & ADA Project R-000081 1,487,000 1,487,000 R-000082 Almond Ave Extension - Pine to Stadium R-000082 345,000 200,000 6,100,000 6,645,000 R-000087 Almond/Pine/Stadium Traffic Study R-000087 120,000 120,000 R-000093 Washington School Sidewalks CMAQ R-000093 423,050 423,050 R-000094 Sidewalk Improvements Var Locations R-000094 2,262,500 2,262,500 R-000096 Caltrans Downtown Madera CAPM Project R-000096 3,000,000 3,000,000 R-000097 CLINTON AVE SEWER & WATER IMPROVE R-000097 1,040,000 1,040,000 R-000098 - RMRA Seals/Overlays 2023-24 R-000098 1,595,479 1,595,479 R-000099 - FY24 STREET REHAB AND RECON PROJE R-000099 1,200,000 1,200,000 2,400,000 S-000012 Schnoor Ave Trunk Sewer Rehab S-000012 100,000 1,080,000 1,180,000 S-000995 Road 28 Sewer Loan Repayment S-000995 4,000 4,000 4,000 311 ,676 311 ,676 635,352 S-000996 Southeast Quad Sewer Improvement S-000996 455,000 455,000 S-000997 Northeast Quad Sewer Improvement S-000997 208,602 208,602 S-000998 Northwest Quad Sewer Improvement S-000998 352,000 352,000 S-000999 Reimbursements - Sewer Construction S-000999 100,000 100,000 SD-00017 G St Storm Drain Improvements SD-00017 118,410 51 ,590 1,361 ,500 1,531 ,500 Capital Improvement Plan - DRAFT FY 23/24 2 Thursday, July 27, 202::
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SD-00018 Sunset Avenue Pipeline SD-00018 431 ,500 3,162,800 3,594,300 SD-00021 HOWARD ROAD STORM DRAIN PIPE SD-00021 927,600 7,219,250 8,146,850 SD-000997 NW Quad Storm Drain Improvement SD-000997 7,400,000 7,400,000 SD-000998 SE Quad Storm Drain Improvements SD-000998 17,500,000 17,500,000 SD-13-PX Retention Basin Land Acquisition SD-13-PX 70,000 40,000 40,000 40,000 190,000 SD-14-P11 Granada Dr/Ave 12.5 Retention Basin SD-14-P11 100,000 100,000 SD-15-P? Ellis SUKrohn St Retention Basin SD-15-P? 100,000 100,000 SS-00000 Engineering Support for Sewer Projects SS-00000 28,500 28,500 28,500 28,500 28,500 142,500 SS-00006 Fairgrounds Liftstation-VFD SS-00006 200,000 1,480,000 1,680,000 SS-00008 2018 Sewer Manhole Project SS-00008 150,000 150,000 SS-00009 2018 Sewer Repairs SS-00009 270 ,000 2,632,000 2,902,000 SS-00010 Airport Lift Station Pumps Replacement SS-00010 18,000 162,000 180,000 SS-00011 Mainberry Sewer - Howard to Sunset SS-00011 105,000 440,000 545,000 SS-00012 Doubletree Sewer - Westberry to Liberty SS-00012 175,000 175,000 SS-00013 Pecan Ave Parallel Sewer Main SS-00013 3,850,061 3,850,061 SS-00014 Avenue 13 Sewer Trunk Main Rehabilitation SS-00014 8,600,000 10,000 10,000 3,350,000 11 ,970,000 SS-00015 SEWER LIFT STATION R&R SS-00015 170,000 170,000 S-STDY-1 Sewer System Assess/Rehab Phase 2 S-STDY-1 140,563 140,563 S-STDY-2 Sewer Asset Mgmt Software S-STDY-2 75,000 75,000 S-Vl-002 Sewer Main Video Inspection Phase 2 S-Vl-002 695,000 150,000 150,000 150,000 150,000 1,295,000 TS-00022 4th St Traffic Signal Interconnect TS-00022 13,300 13,300 TS-00023 HOPYQ Intersection Traffic Signals TS-00023 203,000 203,000 TS-00024 Cleveland/Granada Dr Traffic Signal TS-00024 539,000 539,000 TS-00030 Miscellaneous Traffic Safety Items TS-00030 ~0,000 20,000 20,000 20,000 20,000 100,000 TS-00032 D SUSouth St Traffic Signal TS-00032 620,000 620,000 TS-00034 Granada Dr Pedestrian Improvements TS-00034 129,760 129,760 TS-00035 LAKE & SHERWOOD TRAFFIC SIGNAL TS-00035 662,000 662,000 W-000000 Engineering _Support for Water Projects W-000000 28,500 28,500 28,500 28,500 28,500 142,500 W-000003 Water Main Upgrades - Locations 1-12 W-000003 230,000 835,000 1,065,000 W-000004 Water Main Upgrades - Locations 13-23 W-000004 250,000 2,450,000 2,700,000 W-000006 H St-Water Main Upgrades W-000006 40,000 450,000 490,000 W-000008 10th St-Water Main Upgrades W-000008 40,000 1,090,000 1,130,000 W-000009 Gateway-Riverside River Crossing W-000009 440,000 440,000 W-000026 Water Tower Demolition W-000026 695,000 695,000 W-000031 Manual Read Water Meter Replacements/AMR W-000031 1,184,500 990,000 235,000 2,409,500 W-000032 2018-19 New Water Meter Installations W-000032 1,763,000 1,763,000 W-000033 Residential AMR Water Meter Replacements W-000033 604,000 1,040,000 1,040,000 575,000 3,259,000 W-000037 Northeast Water Transmission Main W-000037 430,000 3,025,200 3,455,200 W-000038 Well 27 Rehabilitation W-000038 65,000 289,200 354,200 W-000039 2022 Year 2 Pipeline Replacements W-000039 179,000 1,730,000 1,909,000 W-000040 2021 Year 1 Pipeline Replacements W-000040 186,000 1,800,000 1,986,000 W-000041 2021 Leak Detection GIP W-000041 134,000 134,000 W-000043 SR145 WATER MAIN REPLACEMENTS W-000043 841 ,900 841,900 W-GW-001 Water Well 37-lnstall Pump W-GW-001 1,570,000 1,570,000 W-GW-002 Water Well 35-Ellis w/o Chapin W-GW-002 2,500,000 2,500,000 W-GW-0024 Sharon Blvd. S/O Ave 17-Well W-GW-0024 1,000,000 1,000,000 Capital Improvement Plan - DRAFT FY 23/24 3 Thursday, July 27, 202:C C T y 0 F M A D E R A
W-GW-003 WaterWell 36- SR145/lndigo W-GW-003 120,000 2,200,000 2,320,000 W-PNE-04 Lake St Water Main-Ellis to Ave 17 W-PNE-04 85,000 615,000 700,000 W-PS-001 Ave 17 & Lake Pump Station/Tank W-PS-001 462,000 6,270,000 6,732,000 W-PSW-45 Almond Ave Water Main, Pine-Stadium W-PSW-45 88,000 188,000 276,000 W-STDY-2 Water System Condition Assess/Rehab W-STDY-2 296,000 296,000 W-STDY-3 Water Asset Mgmt Software W-STDY-3 150,000 150,000 W-T-0001 Water Storage Tank Installation W-T-0001 9,000,000 9,000,000 Engineering Total 64,348,182 39,485,710 25,761,901 46,439,778 1,677,676 177,713,247 IFire Deeartment
• FD-00004 Fire station 56 Upgrades & Improvements FD-00004 100,000 100,000 FD-00005 Fire station 57 Upgrades & Improvements FD-00005 100,000 100,000 FD-00006 Fire station 58 Upgrades & Improvements FD-00006 150,000 150,000 Fire Department Total 350,000 350,000
jParks & Communit~ Services • - PK-00001 Ped/Bike Facilities PK-00001 145,643 39,000 40,000 50,000 50,000 324,643 PK-00013 Sunrise Rotary Sports Complex PK-00013 150,000 1,700,000 1,850,000 PK-00048 Tulare/Cleveland/Raymond Bike Path PK-00048 19,325 315,000 334,325 PK-00056 Bike/Ped Path, FRT-Cleveland Ave PK-00056 45,000 339,000 384,000 PK-00058 FRT-Granada to MID, North Bank PK-00058 40,000 156,000 196,000 PK-00064 India Park PK-00064 200,000 200,000
PK-00065 Centennial Park Pool Complex Ammenities PK-00065 215,000 215,000 PK-00067 OLIVE PARK PK-00067 167,000 1,723,000 1,890,000 PK-00068 North/West Land Acquisition PK-00068 300,000 300,000 PK-00069 South/East Land Acquisition PK-00069 300,000 300,000 PK-00070 Sunset Park Development PK-00070 725,000 725,000 PK-00071 Town & Country Connectivity Project PK-00071 915,712 10,900 926,612 PK-00072 Town & Country Park Rehabilitation PK-00072 75,000 75,000 75,000 225,000 PK-00073 McNally Park Rehabilitation PK-00073 304,653 304,653 PK-00074 Parkwood Park Rehabilitation PK-00074 100,000 100,000 PK-00076 FRESNO RIVER TRAIL CLEANUP PK-00076 391,070 391,070 PK-00077- REHABILITATION AT FRANK BERGON CEN PK-00077 148,386 148,386 PK-00078 REHABILITATION AT PAN AMERICAN CENT PK-00078 100,000 100,000 Parks & Community Services Total 2,731,789 3,272,900 415,000 2,445,000 50,000 8,914,689 jPolice Deeartment
• PD-00001 Police Station Parking Lot PD-00001 919,000 919,000 Police Department Total 919,000 919,000
Capital Improvement Plan - DRAFT FY 23/24 4 Thursday, July 27, 202:C C T y 0 F MAD E RA
•
!Public Works
PW-2022 PUBLIC WORKS STREETS DEPT. ACTIVITY PW-2022 2,116,500 2,180,000 2,245,500 1,532,400 1,579,000 9,653,400 RM-00001 Rtne Maint City Bridges Fresno RVR RM-00001 50,000 80,000 80,000 80,000 80,000 370,000 W-000022 Water Tower Recoating W-000022 683,200 683,200 W-000029 Downtown Valve Replacement W-000029 40,000 350,000 390,000 W-000034 South St Water Tower Exterior Rehab W-000034 1,410,300 1,410,300 W-000036 4th/Gateway Line and Valve W-000036 40,000 440,000 440,000 920,000 W-000042 Chlorine Analyzers & Generators W-000042 350,000 175,000 175,000 700,000 W-000044 WELL 16 DEMOLITION W-000044 95,000 95,000
WWTP-0011 Water Treatment Plant Capacity Increase WWTP-0011 200,000 3,560,000 2,340,000 6,100,000 WWTP23-01 - WWTP CENTRIFUGE UNITS WWTP23-01 220,000 1,048,000 1,268,000 WWTP23-02 - HEADWORKS & PIPELINE CIPP LINING WWTP23-02 150,000 1,050,000 1,200,000 WWTP23-03 - GRAVITY BELT THICKENER WWTP23-03 130,000 648,000 778,000 WWTP23-04 - WWTP PERIMETER FENCING WWTP23-04 20,000 164,000 164,000 348,000 WWTP23-05 - WWTP WASTE GAS FLARE UNIT (DIGE WWTP23-05 115,000 548,000 663,000 Public Works Total 5,620,000 10,243,000 5,444,500 1,612,400 1,659,000 24,578,900 IRDA Successor Aienc~ I
RDA-16-01 Adell St Utility Project RDA-16-01 50,000 1,735,000 1,785,000 RDA-16-07 Adelaide Subdivision RDA-16-07 1,598,478 1,598,478 RDA-17-02 Yosemite Lot Development RDA-17-02 550,970 550,970 RDA-18-02 Adell St Interconnect, Kennedy & Adell RDA-18-02 265,000 265,000 RDA Successor Agency Total 315,000 1,735,000 2,149,448 4,199,448 !Transit Proiram I
Trans-1 O AHSC Transit Developments Trans-10 796,000 796,000 TRANS-11 Transit Center Charging Station Project TRANS-11 579,785 579,785 Transit Program Total 796,000 579,785 1,375,785
GRAND TOTAL 76,870,971 58,529,395 33,895,849 50,497,178 4,957,676 224,751,069 Capital Improvement Plan - DRAFT FY 23/24 5 Thursday, July 27, 202:C