REPORT TO CITY COUNCIL
Approved by: Council Meeting of: August 21, 2024
Agenda Number: D-1
Michael Lima, Director of Financial Services
Arnoldo Rodriguez, City Manager
SUBJECT:
Presentation and Adoption of the Fiscal Year 2024/25 Proposed Budget RECOMMENDATION:
1. Conduct a Public Hearing and Adopt the Resolution approving the Operating, Capital, and Debt Budgets for Fiscal Year 2024/25
2. Adopt a Resolution establishing an Appropriations Limit for Fiscal Year 2024/25 in the amount of $59,494,976
DISCUSSION:
The Fiscal Year (FY) 2024/25 Proposed Budget is 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:
March 20, 2024: FY 2023/24 year-to-date results and FY 2023/24 year-end projections. June 5, 2024: FY 2024/25 estimated revenues and underlying assumptions behind the revenue figures
July 3, 2024: FY 2024/25 Capital Improvement Plan (CIP) August 7, 2024: FY 2023/24 year-end expenses and FY 2024/25 expense assumptions The workshops were intended to provide Council and the community with a preliminary overview of the 5-year CIP, the Citywide Operating Budget for FY 2024/25, and the related revenue sources and expenditures by fund and department that collectively comprise the City’s Budget.
SUMMARY OF PROPOSED BUDGET:
The FY 2024/25 Proposed Budget’s annual operational revenues, including transfers, will sufficiently pay for projected operational expenditures. 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 Engineering Fees Property Tax in Lieu of VLF Business License Tax Building Permits Secured Property Tax Electric Utility Franchise Tax Interest Plan Check Fees
Measure K:
It is noted that 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 2024/25 (not including Measure K) Fund Projected Revenues Proposed Expenditures Projected surplus General Fund $42,605,993 $42,605,993 $0
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 two years ago. Table 2 provides a summary of the enterprise funds’ projected revenues and expenses for Fiscal Year 2024/25.
Table 2: Enterprise Funds for FY 2024/25
Fund Projected Revenues Proposed
Expenditures
Operating
Surplus/(Deficit)
Water $30,346,481 $30,346,481 $0
Sewer $43,581,735 $43,581,735 $0
Airport $1,128,013 $1,128,013 $0
Golf Course $200,250 $200,250 $0
Dial‐A‐Ride $1,431,093 $1,431,093 $0
Fixed Route (Madera Metro) $3,459,655 $3,459,655 $0
Drainage $1,631,435 $1,631,435 $0
Solid Waste $12,340,688 $9,521,424 $2,819,264
Funds with an Operating Surplus have projected revenues greater than proposed appropriations.
Council may choose to appropriate these monies as part of the FY 2024/25 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 2024/25 are approximately $216.1 million. Projected citywide revenues are approximately $226.8 million (see Exhibit A). 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 FY 2024/25 Proposed Budget’s revenue and expenditure projections:
1. Economic Climate
The current economic climate dictates caution, especially regarding revenue projections and increasing budgetary expenditures. Key consumer-driven revenues such as Sales Tax and Transient Occupancy Tax, continue to show declines or (at best) stagnation.
Offsetting these consumer-driven revenues are significant growth in Interest Earnings, driven by interest rates which are higher than they’ve been for several years. Federal Reserve actions and political instability on both the domestic and international scenes could have a material impact on revenues. 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 the City’s sales tax consultant, HdL, estimates (including Measure K).
Property tax projections include the basic 2 percent adjustment per Proposition 13. Other general and special revenues projections include 2 to 3 percent 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 Council on July 20, 2022.
In preparing the budget, staff estimated major City revenues as indicated below:
Projected Retail Sales & Use Tax: $12.9 million
Measure K: $7.0 million
Transient Occupancy Tax (hotel tax): $900k
Property tax in-lieu: $8.5 million
Property tax: $5.3 million
Business License revenue: $600k
Interest Income: $1.0 million
3. Expenditures/Expenses
Utility and fuel costs were budgeted at 4 percent above FY 2023/24 actual expenditures.
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, 2025, and employee lump sum payments made in July 2024 are funded in the proposed budget by General Fund reserves as directed by Council. Total amount of these costs funded by the reserves is $848,472.
Retirement costs estimates, including unfunded liability, are based on CalPERS actuarial report for the City dated June 30, 2022
4. Balancing the Budget: General Fund
The FY 2024/25 General Fund Proposed Budget is a balanced budget. It includes all the requisite appropriations departments need to effectively run city operations. The budget also contains adequate funds in the General Fund Stabilization Reserve in order to meet the 30 percent of appropriations reserve requirement established by the City’s adopted General Fund Reserve Policy.
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 FY 2024/25 Proposed Budget.
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 FY 2024/25 Proposed Budget has a total of 301 Full Time Equivalent (FTE) compared to 319 FTE in FY 2023/24. FTE is determined by the percent of the fiscal year for which the position is budgeted. FTE may fluctuate based on position changes, 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. FTE count for part-time positions 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. In fact, most of the decrease in FTE between FY 2023/24 and FY 2024/25 is due to a reduction in part-time FTEs as a result of bringing budgeted part-time hours in-line with actual part-time hours used.
6. Health Care and Retirement for Vacant Positions
For the FY 2024/25 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 2024/25 Proposed Budget includes all salary and benefit adjustments as approved by the City Council. This includes the 2 percent cost-of-living adjustment (COLA) and $1,500 lump sum payments for applicable positions effective the first paycheck of July 2024, the 2 percent COLA to be effective the first paycheck of January 2025, and the adjustment to the City’s contribution towards health insurance to be effective January 2025.
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 $53.4 million as of June 30, 2024.
The Proposed FY 2024/25 Budget includes appropriations for the related debt service payments totaling $8,037,820 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 3: Measure K Revenue and Expenditures FY 2024/25
Department Projected Revenues Proposed Expenditures Difference Police $3,657,329 $3,156,730 $500,599
Fire $3,634,000 $3,137,927 $496,073
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 4: 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
2024/2025 $130,000 $130,000
Total $1,040,000 $1,040,000
(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, 2024, the reserve fund has a balance of $1,228,540. Table 5 provides a summary.
Table 5: 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 $158,763 (3) $579,777
2023/2024 $490,000 $57,022(4) $1,012,755
2024/2025 $490,000 $110,000(5) $1,392,755
(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. (3) Equipment for new Type 1 Engine.
(4) Purchase of a skid steer and radios for new Type 1 engine. (5) Proposed purchase of a tractor for the Safe and Clean Team Financial Structure Changes
In an effort to improve monitoring of costs and transparency, staff is proposing several financial organizational structure changes in this year’s budget. They include:
Property Damage Org: Previously, any City property which was damaged and reimbursed by insurance was initially expensed to the department with managerial authority over the property. After insurance reimbursement was received, the expense was reduced by the amount of the reimbursement. This approach made it difficult to both determine what a department’s true expenses were and how much insurance reimbursement the City was receiving. The Proposed Budget includes a new organizational unit in the Insurance Reserve Fund which will be dedicated to tracking damage related expenses and reimbursements for the whole City. Deferred Maintenance Fund: In order to provide a dedicated source of funding for addressing deferred maintenance issues and/or expensive equipment repairs, the Proposed Budget includes a Deferred Maintenance Fund. Monies deposited each fiscal year in this fund will accrue so that there are enough resources to pay for deferred maintenance projects. A list of such projects and when they will need to be completed is being maintained by the Facilities Manager. Staff anticipates expenditures from this fund each fiscal year for the foreseeable future. Cell phone/Internet Accounts: Costs that were all accumulated in the Telephone/Fax account have been broken out between Telephone/Fax, Cell Phone, and Internet Charge accounts. The segregation of these costs will allow for better managerial information regarding usage of this equipment and services. Grants Administration Org: Grants Administration costs have been billed to the General Grants Fund, which also is used to track expenditure of Community Development Block Grant (CDBG) monies. As a result of this structure, it became difficult to determine which costs were CDBG eligible. To address this issue, the Proposed Budget including a new Grants Administration Org in the General Fund. This org will track non-eligible grant costs. This new org will make it easier to track both CDBG and grant-ineligible costs.
Contingency Accounts: History has demonstrated that unexpected events arise which require immediate action to address. Sometimes, those events exceed a particular department’s budgetary authority, which result in delays in addressing the situation until budgetary authority is established. To mitigate these instances, the Proposed Budget contains several Contingency appropriations for unanticipated events. They include $150,000 in the City Manager’s Office (General Fund), $10,000 in the Public Works Department – Safe and Clean Team (General Fund), $30,000 in the Parks Department (General Fund), $30,000 in the Police Department (Measure K – Police), $65,500 in the Fire Department (Measure K – Fire), and $50,000 in the Public Works Department – Street Cleaning Division (Solid Waste Fund). Having these contingencies will allow staff to allow staff to quickly respond to issues and opportunities.
Gann Appropriations Limit
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 non-residential assessed valuation. The State Department of Finance provides the PCI and population growth rates. The County Assessor provides the non-residential assessed valuation information.
The FY 2024/25 Appropriations Limit shows an increase from the prior year due to a rise in the Statewide PCI of 3.62 percent in combination with a 0.44 percent increase in the City’s population growth rate. The combination of these factors resulted in a blended increase of 4.08 percent.
The Appropriations Limit for FY 2024/25 has been calculated to be $59,494,976. 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 $28,459,585. This represents the appropriations from tax proceeds approved in the FY 2024/25 budget. The current year budgeted appropriations are approximately 48 percent of the allowable limit, indicating that the City’s approved budget is well within the limits set by State law.
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 2024/25. It supports appropriations of $216,127,038 for the FY2024/25 operations of the City.
ALTERNATIVES:
Direct staff to amend the proposed budget for consideration by Council.
ATTACHMENTS:
1. Resolution – Adopting FY 2024/25 Budget
a. Exhibit A
2. Resolution – Adopting FY 2024/25 Gann Limit
a. Attachment 1 - Worksheets # 1, 2, 3
b. Attachment 2 - Department of Finance Letter
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, 2024 THROUGH JUNE 30, 2025 IN THE AMOUNT OF $216,127,038 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) reviewed the draft five‐year Capital Improvement Program (CIP) covering the period through Fiscal Year (FY) 2028/29 at its scheduled July 7, 2024 meeting; and
WHEREAS, the Council held a workshop at a regularly scheduled City Council meetings on March 20, 2024, June 5, 2024, and August 7, 202 to discuss the FY 2023/24 projections and Proposed FY 24/25 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 Finance Department; and WHEREAS, the five‐year CIP covering the period through Fiscal Year 2028/29 is attached to the Proposed Budget and has been made available for public inspection online and in the Finance Department; and
WHEREAS, on June 21, 2024, the Council adopted a Continuing Resolution Continuing Expenditures and Revenues pending further review and adoption of the FY2023/24 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 2024/25 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 $216,127,038 as set forth in the attached Exhibit “A” including budgets for capital improvements, is hereby adopted for the Fiscal Year beginning July 1, 2024 and ending June 30, 2025.
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, 2024, approved by the City Manager shall be continued and re‐appropriated for expenditure into the FY 2024/25.
7. The unencumbered balance for all Capital Improvement Project accounts, which are duly approved as of or before June 30, 2024, shall be continued and re‐ appropriated for expenditure in the FY 2024/25.
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 2028/29 is consistent with the Madera General Plan.
11. The CIP covering the period through FY 2028/29, 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. * * * *
Fund
Projected
Revenues
Salaries &
Benefits
Materials &
Services
Other Oper.
Exp. Capital Exp.
Proposed
Expend.
Use of Fund
Balance
General Fund $ 41,757,521 $ 23,956,525 $ 12,920,914 $ 5,318,219 $ 410,335 $ 42,605,993 $ 848,472 Water 12,775,981 2,446,416 3,592,863 3,138,406 21,168,796 30,346,481 17,570,500 Sewer 30,847,115 2,567,628 2,577,555 4,705,989 33,730,563 43,581,735 12,734,620 Solid Waste 12,340,688 758,176 7,486,786 1,276,462 - 9,521,424 - Drainage 996,261 547,588 169,502 326,845 587,500 1,631,435 635,174 Airport 1,089,434 210,470 195,482 232,061 490,000 1,128,013 38,579 Transit 4,890,748 627,333 2,872,730 177,912 1,212,773 4,890,748 - Golf 200,250 - 18,064 66,034 116,152 200,250 -
Enterprise Funds $ 63,140,477 $ 7,157,611 $ 16,912,982 $ 9,923,709 $ 57,305,784 $ 91,300,086 $ 30,978,873 General Grants 2,704,600 211,166 740,634 - 1,752,800 2,704,600 - Measure K - Police 3,657,329 1,862,388 305,360 227,982 761,000 3,156,730 - Measure K - Fire 3,634,000 - 2,363,411 368,176 406,340 3,137,927 - Development Impact Fees 2,634,619 - 1,611,780 433,771 1,733,006 3,778,557 1,143,938 State Gas 3,721,523 - - 2,227,918 5,075,105 7,303,023 3,581,500 Measure T 3,973,293 - - 860,000 6,187,637 7,047,637 3,074,344 Regional Surface Transportation 4,151,295 - - - 4,084,984 4,084,984 - Business Improvement District 18,217 - 16,927 1,290 - 18,217 - Parks Grants 4,187,706 22,597 177,633 - 3,242,481 3,442,711 - Police Grants 1,792,174 1,607,626 138,085 300,000 300,000 2,345,711 600,000 Tobacco Law Enforcement Grant 39,525 11,900 1,900 13,800 - Parking District 25,950 18,411 13,123 4,440 - 35,974 10,024 Fed Aid Urban Grant 4,333,656 - - - 4,333,656 4,333,656 - Local Transportation 2,331,538 - 115,926 598,800 3,708,124 4,422,850 2,091,312 Landscaping Assessment 645,947 - 319,880 483,639 - 803,519 223,148 ARPA 9,046,835 - - 9,046,835 - 9,046,835 -
Supplemental Law Enforce. 105,550 - 35,550 - 139,200 174,750 69,200 DUI Enforcement Grant 85,113 81,470 2,000 - - 83,470 -
Opioid Settlement 48,003 - - 70,000 - 70,000 21,997
Intermodal 148,741 1,365 61,975 85,401 - 148,741 -
Economic Development 18,958 - 2,500 - 156,500 159,000 140,042 SB 1186 8,000 - 8,000 - - 8,000 -
Housing 3,449,600 45,222 1,233,099 - 2,128,600 3,406,921 718,149 CFD Special Revenue 1,670,783 - 16,300 683,366 - 699,666 - Special Revenue Funds $ 52,432,955 $ 3,862,145 $ 7,164,083 $ 15,391,618 $ 34,009,433 $ 60,427,279 $ 11,673,654 Fleet Acquisition 5,561,131 24,902 - - 1,788,500 1,813,402 - Fleet Operations 1,082,010 463,204 442,634 3,616,837 - 4,522,675 3,440,665 Facilities Maintenance 2,256,401 1,245,441 753,603 916,649 - 2,915,693 659,292 Deferred Maintenance 396,000 - - - 396,000 396,000 -
Info. Technology Operations 1,276,520 712,971 147,891 1,301,158 - 2,162,020 885,500 Info. Technology Acquisition 1,512,445 - - - 1,173,345 1,173,345 - Insurance Reserve 1,253,500 - 183,436 - 1,000,000 1,183,436 - Internal Service Funds $ 13,338,007 $ 2,446,518 $ 1,527,564 $ 5,834,644 $ 4,357,845 $ 14,166,571 $ 4,985,457 Capital Funds $ 1,345,717 $ - $ - $ 1,315,073 $ 30,644 1,345,717 $ - Successor Agency $ 6,231,392 $ - $ 274,754 $ 5,956,638 $ 50,000 $ 6,281,392 $ 50,000 Total Citywide $ 178,246,069 $ 37,422,799 $ 38,800,297 $ 43,739,901 $ 96,164,041 $ 216,127,038 $ 48,536,456 Exhibit A
CITY OF MADERA BUDGET – FISCAL YEAR 2024/2025
CITYWIDE SUMMARY OF REVENUES, EXPENSES, AND CAPITAL EXPENDITURES RESOLUTION NO. 24- ____________
A RESOLUTION OF THE COUNCIL OF THE CITY OF MADERA ADOPTING THE APPROPRIATIONS LIMIT FOR THE 2024/2025 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 2024/2025 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-nine million, four hundred ninety-four thousand, nine hundred seventy-six dollars ($59,494,976).
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 1
Proceeds of Taxes: $ 30,202,513 Reference Document
Exclusions: $1,742,928 General Fund Debt Service
Appropriations Subject to Limit: $ 28,459,585 Worksheet #2 Current Limit: $59,494,976 Worksheet #3
Amount Over (Under) Limit: $ (31,035,391)
CITY OF MADERA
ARTICLE XIIIB APPROPRIATIONS LIMIT CALCULATION
WORKSHEET #1
FOR THE 2024/2025 FISCAL YEAR
ATTACHMENT 2
Interest
Non-Interest Percent of Income Total Tax
Revenues Total Allocation Proceeds
General Fund
Tax Proceeds Budgeted $ 29,077,628 92.20% 1,124,885 $ 30,202,513 $ Non Tax Proceeds Budgeted $ 2,458,675 7.80% 95,115 $
Total Revenue Budgeted 31,536,303 $ 100.00%
Total Interest Income Budgeted $ 1,220,000
Total Tax Proceeds Budgeted: $ 30,202,513
CITY OF MADERA
ARTICLE XIIIB APPROPRIATIONS LIMIT CALCULATION
WORKSHEET #2
FOR THE 2024/2025 FISCAL YEAR
Summary of Tax Proceeds Revenue & Interest Allocation
ATTACHMENT 2
A. Last Year's Appropriations Limit (Unadjusted) $57,164,973 B. Adjustment Factors % of Change Factor Source
1. Growth in City Population 0.44 1.0044 State Calculation
2. California per Capita Personal
Income Growth 3.62 1.0362 State Calculation
3. Calculation of Factor: (B1 x B2) 1.0408
C. Annual Adjustment Dollars: (A x B3) - A $2,330,003
D. 2024/2025 Projected Appropriations Limit: (A + C) $59,494,976
CITY OF MADERA
ARTICLE XIIIB APPROPRIATIONS LIMIT CALCULATION
WORKSHEET #3
FOR THE 2024/2025 FISCAL YEAR
April 30, 2024
Dear Fiscal Officer:
Price Factor and Population Information
Appropriations Limit
California Revenue and Taxation Code section 2227 requires the Department of 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, 2024, in conjunction with a change in the cost of living, or price factor, to calculate their appropriations limit for fiscal year 2024-25. Attachment A provides the change in California’s per capita personal income and an example for utilizing the factors to calculate the 2024-25 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. 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, 2024. 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.
/s Richard Gillihan
RICHARD GILLIHAN
Chief Operating Officer
Attachment
Attachment 2
May 2024
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 2024-25 appropriation limit is:
Per Capita Personal Income
Fiscal Year Percentage change
(FY) over prior year
2024-25 3.62
B. Following is an example using sample population change and the change in California per capita personal income as growth factors in computing a 2024-25 appropriation limit.
2024-25:
Per Capita Cost of Living Change = 3.62 percent
Population Change = 0.17 percent
Per Capita Cost of Living converted to a ratio: 3.62 + 100 = 1.0362 100
Population converted to a ratio: 0.17 + 100 = 1.0017
100
Calculation of factor for FY 2024-25: 1.0362 x 1.0017 = 1.0379
Fiscal Year 2024-25
Attachment B
Annual Percent Change in Population Minus Exclusions*
January 1, 2023 to January 1, 2024 and Total Population, January 1, 2024 Total
County Population Percent Change --- Population Minus Exclusions --- City 23-24 1-1-23 1-1-24 1-1-24
Madera
Chowchilla -0.47 13,600 13,536 18,930
Madera 0.44 66,269 66,560 66,560
Unincorporated 1.34 72,865 73,838 73,838
County Total 0.79 152,734 153,934 159,328
*Exclusions include residents on federal military installations and group quarters residents in state mental institutions, state and federal correctional institutions and veteran homes.
PROPOSED
DEPARTMENT OF FINANCE
MADERA CITY HALL • 205 W. 4TH STREET • MADERA, CA 93637 • MADERA.GOV
F I S C A L Y E A R
2024-2025
BUDGET
OF THE CITY OF MADERA
THIS PAGE IS INTENTIONALLY LEFT BLANK
2024-2025 Operating Budget | City of Madera 3
City Council
Santos Garcia, Mayor
Cece Gallegos, Mayor Pro Tem (D1)
Jose Rodriguez, Councilmember (D2)
Steve Montes, Councilmember (D3)
Anita Evans, Councilmember (D4)
Elsa Mejia, Councilmember (D5)
Artemio Villegas, Councilmember (D6)
Operating Budget
&Capital Improvement Program
FY 2024-2025
4 City of Madera | 2024-2025 Operating Budget
2024-2025 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 24
Madera at a Glance 25
The Early History of Madera 26
Madera Residents 27
Madera Home & Family 28
Typical Climate 29
Local Transit 29
Local Government 30
Parks 31
Infrastructure 31
Police 32
Fire 32
Madera Economics 33
Major Employers of Madera 34
Budget Overview 37
Key Budget Assumptions & Changes 38
Budget Process 42
Basis of Accounting & Budgeting 43
Level of Budgetary Control 44
Financial Budget Policies 45
Employee Salary & Benefits 47
Citywide FTE Count 51
FTE by Expensing Org 52
Citywide Summaries 55
Citywide Revenues 56
6 City of Madera | 2024-2025 Operating Budget
Citywide Expenses 60
Projected Fund Balance 64
General Fund Summaries 67
Major Revenue Sources 68
Revenues & Expenditures Summaries 70
General Fund Departments 73
City Council 74
City Clerk’s Office 77
City Manager’s Office 81
Finance Department 89
Human Resources Department 97
Police Department 105
Fire Department 121
Public Works Department 127
Planning Department 137
Building Department 143
Engineering Department 149
Parks & Community Services Department 155
Enterprise Funds 173
Enterprise Funds Operating Budget Overview 174
Expense Summaries 175
Water 177
Sewer 187
Solid Waste 195
Drainage 203
Airport 207
Transit 213
Golf 221
Special Revenue Funds 225
Special Revenue Funds Budget Overview 226
Internal Service Funds 247
Internal Service Funds Budget Overview 248
Expense Summaries 249
2024-2025 Operating Budget | City of Madera 7
Fleet 251
Facilities 259
Information Services Department 265
City Debt 271
Debt Service 272
Capital Funds & Projects 275
Transfer Schedule 282
THIS PAGE IS INTENTIONALLY LEFT BLANK
City Council Members
Santos Garcia, Mayor
Cece Gallegos, Mayor Pro Tem (D1)
Jose Rodriguez, Councilmember (D2)
Steve Montes, Councilmember (D3)
Anita Evans, Councilmember (D4)
Elsa Mejia, Councilmember (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
Vacant, Planning Manager
Gino Chiaramonte, 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
Gary Price, Director of Information Technology
Financial Budget Support Staff
Richard Gracia, Administrative Analyst
Anthony Forestiere, Financial Services Manager
Joseph Carrello, Communications Specialist
Cleona Young, Accountant II
Lyann Huang, Accountant II
Executive Summary:
On behalf of staff, it is my pleasure to present the FY 2024/25 Annual Operating Budget for general operations and capital improvement programs for the City of Madera (City).
While uncertain economic conditions have made it difficult to forecast financial results, the City is pleased to share the Proposed General Fund budget is balanced, including an $848,472 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 2024/25 Proposed Budget has been prepared with the goal of continuing to deliver essential city services, all while maintaining fiscal accountability.
The City’s financial condition on a flat trajectory over the past fiscal year, with Sales Tax and Transient Occupancy Tax decreasing, while Property Tax and Interest revenue exceed last fiscal year’s budgeted amounts. Overall, revenues were down slightly from budget estimates. However, expenditure levels below budgeted amounts were greater than the shortall in revenues, resulting in a net positive to the City’s finances. Over the past several years, 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 | 2024-2025 Operating Budget
Letter from the City Manager
Inflation has slowed, but prices are still increasing. Labor shortages and higher costs for labor remain a challenge for the City and the community. Global conflict: Russia’s invasion of Ukraine and the conflict in Gaza have impacted parts of 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 changes. While the outlook for revenue looks positive, expenses are also projected to increase.
Despite forecasts predicting a solid 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. At some point, positions will need to be added to maintain service levels and address overgrowing areas of concern, such as the cleanliness of our City.
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
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 some revenue streams, such as Property Tax and Interest, have increased, City expenses have also increased. For example, while the City gas tax revenues were relatively flat this past fiscal year, road repairs costs have increased significantly. 2024-2025 Operating Budget | City of Madera 11
As we continue to move forward, the City anticipates flat revenue in comparison to previous fiscal years. More specifically, the City is projected to generate $12.9M from Bradley-Burns uniform local sales tax and $7.0M from Measure K.
Property taxes and property tax in-lieu/VLF are forecast to increase slightly significantly year over year, to $13.8M. 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 Plan Act funds.
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, Facilities, and the Insurance Reserve Fund. 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. 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 for several funds. However, staff is recommending the use of fund balance in order to fill a gap between revenues and expenses for several funds.
Several items worth highlighting:
The City is projecting General Fund revenues to remain relatively flat 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. 12 City of Madera | 2024-2025 Operating Budget
This budget funds all necessary operating expenses. 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 130 Special Revenue Funds, 7 Internal Service Funds, 1 Capital Projects Fund, 1 Debt Service Fund, 7 Fiduciary Funds, and approximately 301 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. Capital Improvement Projects will be placed in separate accounts, apart from the General Fund. Measure K is projected to generate nearly $7.0 million for public safety. Cannabis revenue is not included in the General Fund’s revenue projections. Staff is recommending to not include these monies until such time as actual receipts are recorded and a baseline amount of revenue can be determined.
Key Additions
In spite of the relatively flat revenue projection, this budget does contain several new purchases and initiatives, including:
$183,000 of new Police equipment, including seven pole cameras ($70,000), 67 tasers ($50,000), e-bikes for patrol ($12,000), and six radios ($51,000). $350,000 for Police facilities improvements, including $100,000 for a headquarters kitchen remodel, $100,000 for headquarters’ lobby renovation, and $150,000 for the South parking lot expansion.
$122,079 for Parks facilities improvements, among which are batting cages at Lions Town & Country Park ($70,000), musical equipment at McNally Park ($42,079), and goal post replacement at the Sunrise Sports Complex ($10,000).
New equipment for staff to use is included in this budget. Among the items are a tractor for the Safe and Clean team ($110,000), a tilt bed trailer for Parks ($11,000), and a sewer camera for Public Works ($140,000).
In each department’s narrative of the budget book, there is a section titled “Changes/Additions to Budget”. Please read those sections for more information on the key changes to each department’s 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. The Deferred Maintenance Fund will be used to deposit funds for the eventual repair/replacement of expensive capital items at City facilities, such as air conditioning units and roofs. The Proposed Budget includes $396,000 of projects to be funded in the upcoming year from this Deferred Maintenance Fund. This fund will be managed by the City’s Facilities Maintenance Division.
2024-2025 Operating Budget | City of Madera 13
In addition to the Deferred Maintenance Fund, this budget also contains new funds for the other Internal Service Funds. These new funds have been created to increase transparency in purchasing items and better track costs. For details on each of these new funds, please read the “Changes/Additions to Budget” section in each Internal Service Fund’s budget book narrative.
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, inflation, and national trends, the City remains financially steady.
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 | 2024-2025 Operating Budget
THIS PAGE IS INTENTIONALLY LEFT BLANK
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
City of Madera
18 City of Madera | 2024-2025 Operating Budget
2024-2025 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 Vacant --- 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 Vacant --- 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
Mayor Dennis Smith 10/05/22 12/01/24
District 1 Nick Salinas 02/02/22 12/01/26
District 2 Celeste Voyles 02/02/22 12/01/24
District 3 Saim Mohammad 02/02/22 12/01/26
District 4 Shawn Giffin 02/15/17 12/01/24
District 5 Vacant --- 12/01/26
District 6 Vacant --- 12/01/24
Local Appointment List (Pursuant to California Government Code Section 54972) 20 City of Madera | 2024-2025 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
Golf Course
Advisory
Committee
Varies. Includes
At-Large
Appointments
by Type and
Appointments
by Category
Jose Rodriguez
(Councilmember)
09/06/23 12/01/24
Joseph Hebert (Parks
Director)
09/06/23 Continual
Dan Bacci (SGM Rep.) 09/06/23 Continual
Karla Gran (Service
Organization Rep.)
09/06/23 09/06/25
Chito Romero
(Golfer/At-Large
Community Member)
09/06/23 09/06/25
Lisa Gill (Food and
Beverage Rep.)
09/06/23 Continual
Edward McIntyre (NonGolfer/At-Large
Community Member)
09/06/23 09/06/25
Loan Review
Committee
At-Large
Appointment
Elvin Martin 3/1/06 N/A
John Molina 3/1/06 N/A
Vacant --- 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 Vacant --- 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 --- 12/01/24
Youth Commission Mayor Vacant --- ---
2024-2025 Operating Budget | City of Madera 21
District 1 Vacant --- ---
District 2 Vacant --- ---
District 3 Vacant --- ---
District 4 Vacant --- ---
District 5 Vacant --- ---
District 6 Vacant --- ---
22 City of Madera | 2024-2025 Operating Budget
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 Include: 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. Each member of the City Council makes a nomination to be
considered for appointment by the Mayor.
Responsibilities Include: 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. Each member of the City Council makes a
nomination to be considered for appointment by the Mayor.
Responsibilities Include: 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, with
holdovers until new appointment is made. 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 Include: 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: The Commission is
composed of seven members; each member of the City Council makes a nomination to be considered for appointment by the Mayor. 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.
GOLF COURSE ADVISORY COMMITTEE: The committee
consists of a 7-member body and is comprised of the following representatives: City Councilmember serves for Council Term, Parks Director – Continual Term, SGM Representative -
Continual Term, Golfer/At-Large Community Member – Twoyear Term, Food & Beverage Director/Representative – Continual Term, Non-Golfer/At-Large Community Member –
Two-year Term, Service Organization Representative - Two- 2024-2025 Operating Budget | City of Madera 23
year Term. This position also has an additional caveat that the service organizations eligible are those that regularly meet at the Course, those being currently the Madera Evening Lions Club and the Morning Rotary Club. These service clubs will rotate representation, with the Madera Evening Lions Club having the initial representative. Should additional service organizations meet at the Course, they would be eligible to be added to the rotation of appointments. The Committee meets on the third Monday of the month at the Madera Municipal Golf Course. Meeting times and location may differ.
Responsibilities Include: Serve in an advisory capacity to the City Council and staff on local golf course matters including:
providing feedback and input on matters related to the golf course operations, improvements, and maintenance; serve as a representative of the local community including golfers, residents, and other stakeholders, to ensure inclusion in decision-making process; serve as a communication channel between the golf course and the community; address and help resolve issues or concerns raised by golfers or community regarding the golf course; offer recommendations for
improvements such as upgrades to facilities, landscaping, course layout, or other amenities; provide input on budgetary matters; and contribute to the development of policies and guidelines governing the use and management of the golf course.
LOAN REVIEW COMMITTEE: This committee consists of
five members appointed by the City Council comprised of at least three residents of the City of Madera. Members shall possess backgrounds in residential mortgage lending, real estate or the building trades industry. Members do not serve specific terms, nor do they receive compensation/benefits.
Meetings of the committee are held as needed to provide for the review of loan and grant applications for first time homebuyer down payment assistance and owner-occupied
rehabilitation programs funded by State, Federal and local funds awarded to the City of Madera and from the Successor Agency to the Former Redevelopment Agency. Failure by a Committee member to attend three consecutive meetings
shall be deemed an automatic resignation. A significant pattern of absences shall also be considered grounds for removal from the committee. Conflict of interest provisions apply as applicable to committee appointees serving the City of Madera or the Successor Agency to the Former
Redevelopment Agency.
PLANNING COMMISSION: Four-year term. The
Commission is composed of seven members, each member of the City Council makes a nomination to be considered for appointment by the Mayor. Appointees must reside within the City limits. Meetings are held on the second Tuesday of each month beginning at 6:00 p.m.
Responsibilities Include: 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). The Board 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. 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 is
composed of seven members, each member of the City Council makes a nomination to be considered for appointment by the Mayor. 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.
24 City of Madera | 2024-2025 Operating Budget
The Heart of California
City Map
2024-2025 Operating Budget | City of Madera 25
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 Chowchilla,
North of Fresno
Population:
~68,000
Location Size:
~16.5 sq. miles
Median Income:
$61,626
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.
1877
1876
1896
1881
1907
1933
1898
1893
26 City of Madera | 2024-2025 Operating Budget
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.
2024-2025 Operating Budget | City of Madera 27
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 12% of residents categorized as
White, 3% as African American, 2%
Asian, and 2% 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 81%
59.4%
61.7%
77%
16%
4% 3%
SOLD
28 City of Madera | 2024-2025 Operating Budget
Madera Home & Family
Source: United States Census Bureau QuickFacts
16,871
is the number of households in Madera, compared to 174,756 Fresno households, and 13.2 million California households.
90.3%
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.
3.91 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.
50.6%
of Madera residents own their homes, compared to 47.6% of Fresno residents and 55.5 of California residents.
$296,800
is the median cost of owner-valued homes in Madera.
Miles to Other Major California Destinations
Fresno
Yosemite National Park
Sacramento
San Francisco
Los Angeles
240
166
153
100
22 Dial-A-Ride
Min/Max
63 / 96 Min/Max
36/54
DAR
2024-2025 Operating Budget | City of Madera 29
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 utilizes
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.
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
30 City of Madera | 2024-2025 Operating Budget
Local Government
View a detailed district map at madera.gov/districts
2024-2025 Operating Budget | City of Madera 31
Parks
Infrastructure
11 Parks
Including 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.
26 Slides
Keep the children
(and children at heart)
smiling. Slides can be
found at municipally
operated playgrounds
throughout the city.
161 Acres
Compromise the City
of Madera’s municipal
park resources
available to residents
of the community.
203 Miles of
City Streets
Based on the latest reports
from the City’s Public Works
Department.
200 Miles of
Waterline
With an additional 175
miles of sewer line keep
things flowing.
20 Water
Wells
Work to provide the City of
Madera’s water supply.
3,326
Streetlights
Keep residents out of the
dark, while more than 38
traffic signals keep them
moving safely.
32 City of Madera | 2024-2025 Operating Budget
Police
Fire
66 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.
76 Sworn
Officers
Including specialized units,
such as SWAT, SIU, and
Community Outreach. The
Police Department also
has 37 civilian employees.
3 K-9 Units
K-9 units help human
officers take a bite out of
crime.
58,169 Events
Madera PD responded
to 4,968 less events
compared to last fiscal
year’s 63,137 events.
5 Fire
Engines
The Fire
Department also
has one ladder
truck.
27 Fire
Fighters
Madera City Fire
Stations maintain
a 3-0 staffing
level at all times,
meaning three
firefighters are
on duty at each
station around
the clock.
3 Fire
Stations
Construction of
Fire Station #58
was completed in
FY 20/21.
808 Fires
Mitigated
During FY
23/24.
3,575 Calls
for Service
Calls occurred during
FY 23/24.
2024-2025 Operating Budget | City of Madera 33
Madera Economics
2,611 Building
Permits
Issued during FY 23/24
fiscal year.
143 Single Family
Residential Permits
Issued in FY 23/24.
9,600
Inspections
Conducted
Inspections ensure projects
meet approved plans, conditionsof-approval, and current code standards. This figure represents
inspections reported by the
Building Department for FY
23/24.
3,720
Business
Licenses
Madera businesses keep our local
economic gears spinning. This
figure comprises all business
licenses, excluding rentals by the
end of FY 23/24.
Public Agencies
Employer Size
Class
Employer Name Industry
3,500 Madera Unified School District Education/Schools
1,516 Madera County Government
310 City of Madera Government
300 U.S Government Government
Private Companies
350
249
Walmart
Camarena Health
Retail
Clinic
235 Community Action Partnership of Madera Co. Services 165 JBT Food Tech Food Processing Machinery
100-249
-----
EVAPCO Inc
----------------
Evaporative Coolers Manufacturer
& Wholesale
100-249 Home Depot Home Centers
100-249 Lowe’s Home Improvement Home Centers
100-249 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 34 City of Madera | 2024-2025 Operating Budget
Major Employers of Madera
THIS PAGE IS INTENTIONALLY LEFT BLANK
THIS PAGE IS INTENTIONALLY LEFT BLANK
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 2024/25 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. Overall, the conservative budgeting of both revenues and expenses has positioned the City to remain financially stable. As is always the case in government, planning and flexibility are 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:
Consumer Behavior: Madera has seen an influx of
new businesses open in the past year. Smart & Final,
In-N-Out, and Ross are some of the major chains that
have established a Madera presence in the past year.
While these store openings have resulted in a greater
variety of shopping experience for Madera’s
residents, consumer spending has been depressed by
uncertainty in the labor market and higher prices. As
a result, key revenues like Sales Tax have decreased
from previous fiscal year levels. While the new
businesses have likely made the decrease less than it
would otherwise have been, their impact in holding
off a steeper decline in City revenues is limited.
Ultimately, increased consumer expenditure will be
needed in order to provide additional resources for
the City.
Interest Rates: Interest rates have risen dramatically over the past two years. 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
2.92% at the end of July 2023 to 3.82% at the end of
July 2024. While there are indications that interest
rates will decrease from their current levels, staff
anticipates the yield on the City’s portfolio to
continue to increase throughout FY 24/25, as lower
yielding investments mature and are replaced with
higher yielding investments. The extra 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% two years ago, the current rate of 2.9% is still
higher than the Federal Reserve’s stated goal of 2%.
Prices have been driven up by disruptions to global
food and energy markets worsened by global
instability. Similar to others, the City is experiencing the effects of inflation from cost increases in services, fuel, supplies and equipment, and construction
projects.
Labor: Effects on salaries that arose during the
COVID-19 pandemic and other 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.
Projected Revenues
In preparing the FY 2024/25 budget, staff estimated major city revenues as indicated below:
Sales & Use Tax: $12.9 million
Measure K: $7.0 million
Transient Occupancy Tax (hotel tax): $900k
Property tax in-lieu (c. 2004): $8.5 million
Property tax: $5.3 million
Business license revenue: $600k
Community Facilities District (CFD): $1.5 million
Building Permits: $700k
Interest Income: $1.0 million
It should be noted that cannabis tax revenues are not included in this budget, even though some cannabis businesses have opened recently. Staff is recommending that no cannabis revenue be budgeted until some actual revenues are received to provide a basis for building a reasonable estimate.
38 City of Madera | 2024-2025 Operating Budget
Key Budget Assumptions & Changes
Expenses
In preparing the FY 2024/25 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.
4 percent increases above last fiscal year’s actual
amounts for utilities and fuel.
A reduction of almost $200,000 for the Fire Services
contract with CalFire.
Balancing the Budget
The Proposed General Fund FY 2024/25 Budget is
balanced.
The Proposed Budget does not anticipate using funds
from the General Fund Reserve. However, $848,000
of the General Fund’s fund balance has been used to
fund stipends and health insurance premium
increases in other City funds per Council direction.
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 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
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 2024/25 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 budget as proposed includes two reclassification recommendations, one employee-initiated request and one City-initiated request. If approved with the budget, the applicable job descriptions and salary range assignments will be brought for Council consideration at the next regular meeting, with reclassifications effective July 1, 2024. The recommended reclassifications are:
2024-2025 Operating Budget | City of Madera 39
Department Current
Classification
New Classification
Information
Technology
Computer
Technician
Computer
Technician II
Engineering Construction
Inspector II
Construction
Inspection
Supervisor
For the City’s Information Technology Department, there is currently a single classification of Computer Technician.
Through an employee-initiated reclassification request, analysis of existing job duties and assignments led to the recommendation to create a class series including Computer Technician I (current job description and pay range) and Computer Technician II (new job description and pay range).
The budget includes reclassifying one current Computer
Technician to Computer Technician II.
For the City’s Engineering Department, Construction
Inspector I and Construction Inspector II do not have a direct line of supervision due to the various types of projects and project managers involved in operations. For this reason, the department initiated a request to reclassify one existing Construction Inspector II to a supervisorial role based on current duties to provide for a unit supervisor. After review of the organizational structure and currently performed duties, the budget includes reclassifying one Construction Inspector II to Construction Inspection Supervisor.
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.
Adjusted Positions
While the FY 2024/25 Proposed Budget does not contain any positions additions or deletions, it does include an adjustment to part-time hours across the organization, particularly in Parks and Public Works. As part of the budget build process, an analysis was conducted where actual part-time staff hours incurred were compared to part-time staff hours budgeted. As a result of this analysis, part-time hours were significantly reduced in the FY 2024/25 budget. The reduction in part-time hours, along with the elimination of almost 6 FTE of part-time staff due to the expiration of a contact between the City and Madera Unified School District for after-school programming, are the main drivers behind the reduction in FTE from 319 in FY 2023/24 to 301 in FY 2024/25.
Employee Compensation
The FY 2024/25 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 2024 and January 2025 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 fund 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: As mentioned previously, this
budget includes resources being transferred from the
unallocated General Fund balance to other City funds
to cover stipend and health care costs, per Council
direction.
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
40 City of Madera | 2024-2025 Operating Budget
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 $910,000 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 FY 2019/20, 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 the FY 2022/23 budget. The balance of the Fire Engine Replacement Reserve is projected to be almost $1.4 million by the end of FY 2024/25. To ensure that the Fire Department is properly equipped, another $490k is proposed to be reserved in the Proposed Budget.
Expenditures from this fund that are included in the FY 2024/25 budget include $110,000 for the purchase of a tractor for the Sale and Clean Team.
Debt
The City expects to pay $8,037,820 in principal and interest this year, with a total outstanding debt of $53,364,628 as of June 30, 2024.
2024-2025 Operating Budget | City of Madera 41
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 2024/25 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 2024/25 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 2024/25 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
42 City of Madera | 2024-2025 Operating Budget
Budget Process
The latest approved budget document is 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
transactions/events when
they occur, 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
transactions/events when
they occur, regardless of the
timing of related cash flows
Used by business enterprises
and non-profits
2024-2025 Operating Budget | City of Madera 43
Basis of Accounting & Budgeting
44 City of Madera | 2024-2025 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 2024/25 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
Registry
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’s 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.
2024-2025 Operating Budget | City of Madera 45
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.
46 City of Madera | 2024-2025 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
2024-2025 Operating Budget | City of Madera 47
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.
The Cty’s health, dental, and vision insurance plans are based on the calendar year. The City has received its January 2025 renewal. Medical premiums will increase 4.72% for each plan and dental premiums will decrease by 3.5%. Vision insurance rates will remain the same as the City was offered a three-year (3-year)rate pass in 2024.
The FY 2024-25 budget includes the City’s current contribution through December 2024, as well as the revised contribution beginning in January 2025 taking into account the above noted premium changes. 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 2024- 25 Budget, this has been calculated as being equal to approximately $1.5 million to be paid from the designated reserve.
Flexible Spending
Accounts
The City offers both dependent care and medical expense Flexible Spending Accounts under its Section 125 Cafeteria Benefits Plan. Employees may choose to contribute up to $3,200 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. 48 City of Madera | 2024-2025 Operating Budget
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 SimpleTherapy, formerly Halcyon Behavioral, that provides free counseling services to employees and their household. The program also has free online resources to help with work-life balance and management. In addition to these services, the plan also includes wellness benefits for employees and emotional fitness coaching resources.
Supplemental
Insurance
The City offers additional accident, disability, universal life and similar policies employees may choose to participate in at their own expense.
Paid Leave Benefits
Vacation All full-time employees accrue paid vacation based on years of service with the City.
Unused vacation is fully vested to the employee and is paid out as compensation upon separation from the City. Vacation balance caps vary by bargaining unit.
Sick All full-time employees accrue paid sick leave at the rate of 12 days per year. A percentage of sick leave is available for cash-out upon positive separation based on years of service with the City.
All part-time employees accrue paid sick leave at the rate of 1 hour for every 30 hours worked.
Family Sick Both full and part-time employees may use sick leave to care for a family member. The number of hours varies by bargaining unit.
Holidays The City recognizes 11 full day and 2 half day paid holidays each year. Additionally, some employees are eligible for floating holiday time based on years of service with the City, depending on their bargaining unit.
Because of the nature of their job, employees represented by the Madera Police Officers’ Association accrue holiday leave similar to vacation.
Administrative Leave Positions exempt from overtime under the Fair Labor Standards Act receive 40 hours per year of Administrative Leave. This leave must be used each fiscal year, or it is lost; unused hours are not carried forward.
2024-2025 Operating Budget | City of Madera 49
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.
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 and selected non-represented employees, the City closes non-safety functions and services between Christmas Day and New Year's Day.
50 City of Madera | 2024-2025 Operating Budget
2024-2025 Operating Budget | City of Madera 51
Citywide FTE Count
FTE as Full Time Equivalent based on a standard of 2080 work hours per year Citywide FTE Count
FTE as full Time Equivalent based on a standard of 2080 work hours per year Fund Group 2022/23 2023/24 2024/25
General Fund
General Fund Total 207.05 214.98 197.97
Enterprise Funds
Water 20.54 21.55 19.39
Sewer 18.82 20.60 19.76
Solid Waste 7.26 6.54 6.27
Drainage 4.69 4.74 4.39
Airport 1.88 1.78 1.88
Transit 4.75 4.80 4.75
Enterprise Funds Total 57.95 60.02 56.44
Internal Service Funds
Fleet 3.70 3.70 3.80
Facilities 8.15 8.05 8.15
Information Technology 4.00 4.00 5.48
Internal Service Funds Total 15.85 15.75 17.43
Special Revenue Funds
Grants/CDBG 1.41 1.50 1.30
Measure K Sales Tax - Police 13.00 14.00 13.50
Park Development - 5.97 0.59
Intermodal Building 0.25 0.48 -
Parking Dist Operations 0.48 0.48 0.48
Housing Programs 0.38 0.40 0.40
PD Grants 1.00 5.00 13.05
Special Revenue Funds Total 16.52 27.83 29.31
Grand Total 297.37 318.58 301.16
FTE by Expensing Org
Fund Group Org Description 2022/23 2023/24 2024/25
General Fund
10201000-City Council 7.00 7.00 7.00
10201010-City Clerk's Office 2.00 2.00 2.00
10201100-City Manager 2.70 2.70 2.70
10201200-Finance 5.08 5.40 7.90
10201210-Purchasing 1.00 1.00 1.10
10201220-General/Grant Oversight - - 0.45
10201500-HR/Risk Management 4.00 4.00 4.00
10202000-PD Operations 74.91 76.35 70.97
10202020-PD - CCP 1.00 1.00 -
10202030-Schools Policing 3.00 3.00 -
10202040-PD Housing Authority 1.00 1.00 -
10202060-Animal Control 2.00 2.00 2.47
10203010-PW - Streets 9.32 10.40 9.75
10203011-PW Safe & Clean Initiative 1.92 3.00 3.00
10203020-Graffiti Abatement 0.80 0.80 1.00
10204100-Planning 5.12 6.48 5.66
10204200-Building 5.52 7.08 6.83
10204300-Engineering 19.44 20.00 18.15
10204400-Code Enforcement 6.46 7.96 6.73
10206000-Parks Administration 2.56 3.72 3.48
10206100-Parks 20.17 19.11 19.94
10206110-Landscape Mntc Dist Services 7.90 7.95 7.38
10206120-Median Landscaping 0.13 - -
10206200-Recreation 9.56 4.93 5.33
10206218-Sr Citizen Community Service 3.75 4.65 2.89
10206220-Sports Programs 3.44 3.20 3.04
10206230-Aquatics Programs 3.49 4.50 2.89
10206240-Comm & Rec Centers 2.70 4.68 2.53
10206270-Special Events 1.09 1.07 0.77
General Fund Total 207.05 214.98 197.97
52 City of Madera | 2024-2025 Operating Budget
FTE by Expensing Org
Fund Group Org Description 2022/23 2023/24 2024/25
Enterprise Funds
20301220-Utility Billing/Water 5.14 5.10 3.15
20303800-Water Mtnc/Operations 11.20 12.35 12.04
20303810-Water Quality Control 3.20 2.10 2.20
20303820-Water Conservation Program 1.00 2.00 2.00
20401230-Utility Billing/Sewer 2.57 2.05 1.58
20403400-Sewer Mtnc/Operations 5.75 7.15 6.69
20403410-WWT Plant 10.50 11.40 11.50
20503270-Airport Operations 1.88 1.78 1.88
21285290-Transportation - Dial-A-Ride 2.38 2.40 2.38
21295300-Transportation - Fixed Route 2.38 2.40 2.38
45003090-Drainage Flood Control 4.69 4.74 4.39
47601235-Utility Billing/Garbage 2.57 2.05 1.58
47603600-Solid Waste Disposal 0.79 0.69 0.79
47603630-Street Cleaning 3.40 3.30 3.40
47603730-Tire Clean Up 0.50 0.50 0.50
Enterprise Funds Total 57.95 60.02 56.44
Internal Service Funds
30650000-Fleet Acquisition - - 0.15
30701240-Fleet Maintenance 3.70 3.70 3.45
30701260-Fleet Motor Pool - - 0.20
30710000-Facilities Maintenance 8.15 8.05 8.15
30720000-Information Technology Maintenance 4.00 4.00 5.48 Internal Service Funds Total 15.85 15.75 17.43
Special Revenue Funds
10211300-General/Grant Oversight 0.15 0.15 -
10218000-CDBG Administrative Costs 1.26 1.35 1.30
10252000-Measure K Sales Tax - Police 13.00 14.00 13.50 41096358-MUSD After School Program - 5.97 -
41096360-MUSD Agreements - - 0.41
41096361-MCDPH Agreements - - 0.17
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 0.15
44004460-HOME Program Income 0.23 0.25 0.25
47810310-Prop 64 Health & Public Safety - 1.00 1.00
47810410-Special Investigation Unit - - 2.00
47811100-PD Opioid Settlement Funds - - 1.00
47812030-Schools Policing - - 3.00
47812040-PD Housing Authority - - 1.00
47812050-COPS Hiring Grant - 3.00 4.00
47813013-PD Tire Amnesty Grant - - 0.32
47813015-Abandoned Vehicle Abatement - - 0.73
47910000-Tobacco Law Enforcement Grant 1.00 1.00 -
Special Revenue Funds Total 16.52 27.83 29.31
Grand Total 297.37 318.58 301.16
2024-2025 Operating Budget | City of Madera 53
THIS PAGE IS INTENTIONALLY LEFT BLANK
Citywide
Summaries
Citywide Revenues
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Budget Revenues by Department ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE General Use - 205,058 - 16,163,515 9,046,835 -44.00%
General Use Revenues 28,149,257 28,709,036 28,294,412 31,057,325 31,164,775 0.30% City Clerk's Office 82,495 83,019 82,703 82,434 82,434 0.00% City Manager 619,604 487,975 574,688 462,523 524,283 13.40% Finance Department 3,589,172 4,739,979 6,181,899 5,452,750 12,700,701 132.90% Grants 6,164,449 5,356,483 5,899,372 11,337,867 11,966,029 5.50% City Attorney's Office 4,275 4,207 4,422 4,422 4,201 -5.00% Human Resource Department 1,240,600 1,267,870 765,348 788,792 1,657,292 110.10% Police Services Department 5,795,777 5,604,483 6,666,933 7,787,914 7,261,247 -6.80% Fire Department 3,591,261 3,662,375 3,009,657 3,797,690 3,693,266 -2.70% Public Works 40,239,958 43,580,372 57,428,804 78,438,347 102,949,376 31.20% Planning Department 439,524 276,780 279,348 971,500 659,000 -32.20% Building Inspection Dept 1,755,829 2,098,430 1,486,718 1,315,700 1,286,095 -2.30% Engineering Department 7,172,878 7,019,946 9,495,966 26,580,561 23,404,139 -12.00% Information Services 1,309,287 1,372,909 1,589,418 1,584,644 3,674,465 131.90% Code Enforcement 123,073 200,024 209,954 309,403 241,903 -21.80% Parks Administration 389,830 489,907 955,510 4,522,082 4,407,956 -2.50% Parks Maintenance 819,401 1,812,043 864,181 829,783 942,854 13.60% Parks Recreation 164,185 215,473 266,514 202,672 186,630 -7.90% Development Impact Fees 2,969,271 3,893,329 2,634,644 6,691,850 3,778,557 -43.50% Landscape Maintenance Zones 421,754 443,147 448,441 452,664 869,095 92.00% Successor Agency 5,772,732 6,808,747 6,291,743 6,360,745 6,281,392 -1.20% Total $ 110,814,613 $ 118,331,591 $ 133,430,674 $ 205,195,183 $ 226,782,525 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Budget Revenues by Funds ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE General Fund 38,502,451 40,719,487 39,430,985 43,017,672 42,605,993 -1.00% General Fund - Grants 2,413,503 1,482,955 1,718,180 2,037,901 2,704,600 32.70% Measure K Sales Tax - Police 3,708,735 3,503,627 3,457,384 3,734,024 3,657,329 -2.10% Measure K Sales Tax - Fire 3,520,939 3,579,689 2,951,837 3,739,870 3,634,000 -2.80% General Fund - LEA Tire Grant 24,613 17,716 - - - 0.00% General Fund - Ins Reserve 835,680 864,078 361,539 385,000 1,253,500 225.60% Payroll Clearing Fund 1 84 - - - 0.00%
Water Fund 14,093,517 13,524,949 16,842,503 24,491,156 30,346,481 23.90% Sewer Fund 11,350,363 12,472,199 16,740,185 28,908,417 43,581,735 50.80% Sewer Rate Stabl Fund 1,090 2,807 2,432 - - 0.00%
Airport Oper Fund 784,321 607,911 1,828,530 2,524,960 1,128,013 -55.30% Golf Course Oper Fund 372,863 382,949 330,261 317,921 200,250 -37.00% Dial-A-Ride 1,114,197 1,254,623 1,051,750 1,414,443 1,431,093 1.20% Fixed Route 1,741,856 2,331,475 2,172,322 4,044,809 3,459,655 -14.50% Airport Develop Fund 768 1,977 1,713 - - 0.00%
Fleet Acquisition - - - - 5,561,131 0.00%
Equipment Maint 2,105,583 2,085,390 3,239,037 3,225,964 4,522,675 40.20% Facilities Maint 1,686,640 2,119,154 2,276,987 2,300,650 2,915,693 26.70% Computer Maintenance 1,309,287 1,372,909 1,589,418 1,584,644 2,162,020 36.40% Computer Replacement - - - - 1,512,445 0.00%
Deferred Maintenance Fund - - - - 396,000 0.00%
Housing Fund 11,504 614,305 23,881 5,000 - -100.00%
Affordable Housing - - 250,282 2,858,500 2,889,428 1.10% Redev Prop Tax Trust Fund 2,871,594 3,049,122 3,037,181 3,200,000 3,115,696 -2.60% Water Dev Impact Fee 187 481 267 33,567 267 -99.20%
Water Pipe Impact Fee 73,854 114,058 71,374 194,200 219,000 12.80% Water Well Impact Fee 125,216 149,438 102,287 145,805 674,393 362.50% Waste Water Dev Impact Fee 492,717 541,702 728,551 541,122 728,551 34.60% Westberry/Ellis Swr Impact Fee 30,561 26,201 5,807 26,383 5,808 -78.00% Rd 28 Sewer Intersec Impact Fee 62 95 43 3,468 342 -90.10% Development Impact Fee - Fire 79,023 93,605 56,989 102,218 56,989 -44.20% Citywide Revenues
56 City of Madera | 2024-2025 Operating Budget
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Budget Revenues by Funds ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE Development Impact Fee - Police 130,250 150,401 95,354 150,017 128,771 -14.20% Development Impact Fee - Parks 562,298 696,313 356,700 692,861 356,700 -48.50% Dev Impact Fee - Public Works 95,721 115,553 100,253 112,735 100,253 -11.10% Pre-AB 1600 Funding 11 27 24 - - 0.00%
General Government Impact Fee 53,658 72,780 42,445 71,316 42,444 -40.50% Transportation Impact Fee 296,971 396,173 323,231 1,690,000 323,231 -80.90% Admin Svc Impact Fee 19,326 23,637 13,265 23,438 15,000 -36.00% Median Island Impact Fee 81,653 101,019 59,859 99,944 59,859 -40.10% Arterial/Collector Street Impact 305,427 390,326 230,875 1,080,000 230,875 -78.60% Traffic Signal Impact Fee 52,081 66,854 45,222 554,803 172,938 -68.80% Traffic Special Impact Fees 1,038 2,671 2,314 2,000 2,314 15.70% Sewer-New Reqt's Existing Area 13,023 38,838 3,833 38,608 3,833 -90.10% Sewer-N.W.Quadrant Fees 20,683 37 152 463 151 -67.40%
Sewer-N.E.Quadrant Fees 4,134 11,801 6,129 172,159 43,000 -75.00% Sewer-S.W.Quadrant Fees 2,212 60,327 11,289 58,147 11,288 -80.60% Sewer-S.E.Quadrant Fees 1,011 75,091 261 74,770 261 -99.70% Drainage Dev.Imp Fee-ESA 249,250 203,862 280,473 193,926 280,472 44.60% Storm Drain-N.W.Quadrant 245,383 18,378 14,198 20,000 103,300 416.50% Storm Drain-N.E. Quadrant 32,616 113,067 58,234 179,883 193,300 7.50% Storm Drain-S.W.Quadrant 88 120,287 25,137 120,000 25,137 -79.10% Storm Drain-S.E.Quadrant 817 310,305 80 310,017 80 -100.00% Park Grant Fund - - 573,186 4,166,161 4,187,706 0.50%
Madera Transit Center 127,098 120,970 150,657 213,987 148,741 -30.50% State Gasoline Tax 2,889,937 3,299,758 3,419,995 6,495,695 7,303,023 12.40% RSTP - Federal Exchange 844,809 763,056 48,275 1,035,600 4,151,295 300.90% Parking District Operations 37,026 21,703 24,825 37,291 35,974 -3.50% Measure A - - - 1,120,000 - -100.00%
Measure T - RTP - Rehab/Recons 1,627,542 1,332,898 2,103,397 7,023,172 2,383,708 -66.10% Measure T- LTP Street Maint. 835,348 616,744 929,364 1,860,000 2,271,068 22.10% Measure T -LTP Suppl Sts.Maint 561,741 412,062 631,350 1,484,747 1,700,000 14.50% Measure T -LTP ADA Compliance 32,456 25,959 40,782 136,050 152,150 11.80% Measure T -Transit Enhancement 118,447 93,713 147,152 460,000 400,000 -13.00% Measure T -Transit Enh/ADA/Sr. 11,207 9,938 15,912 11,272 - -100.00% Measure T-Enviro Enhan/Bike/Pe 128,619 96,092 141,504 429,091 140,711 -67.20% Measure T -LTP- Flexible 251 1,534 2,793 61,328 - -100.00% Measure T-Tier 1-Regional Stre 268 1,635 2,978 - - 0.00% Madera Downtown B.I.D. Fund 21,868 19,975 20,092 20,000 18,217 -8.90% Federal Aid-Urban Grant Fund 368,135 422,363 412,242 4,198,297 4,333,656 3.20% Local Transportation Fund 665,618 887,216 1,968,748 5,281,815 4,422,850 -16.30% Economic Development Fund 9,330 23,200 18,958 161,500 159,000 -1.50% Home - Project Grants 8,292 3,407 1,825 - 15,000 0.00%
Housing Development 698,909 96,570 488,340 710,936 1,217,541 71.30% Residence Rehab Prog Income 1,700 24,805 21,100 - 45,780 0.00% Drainage Sys.Operation 1,515,854 1,094,725 951,657 1,978,122 1,631,435 -17.50% Zone 1 Activities 5,893 5,976 5,306 5,561 9,831 76.80%
Zone 2 Activities 31,549 31,232 31,304 30,551 53,068 73.70% Zone 3 Activities 7,697 7,634 7,600 7,547 16,494 118.60% Zone 4 Activities 17,967 14,448 14,106 11,124 31,821 186.10% Zone 5 Activities - - - - 4,151 0.00%
Zone 6A Activities 14,219 13,787 13,741 13,124 23,833 81.60% Zone 6B Activities 8,181 8,813 8,135 9,304 12,468 34.00% Zone 7 Activities 3,435 3,451 3,369 3,443 10,539 206.10% Zone 8 Activities 4,674 4,752 4,648 4,813 8,150 69.30%
Zone 9 Activities 2,234 2,218 2,185 2,136 5,568 160.70% Zone 10A Activities 296 349 309 411 3,631 783.50%
Zone 10B Activities 853 894 823 938 895 -4.60%
Zone 10C Activities 1,234 1,234 1,234 1,234 1,629 32.00% Zone 10D Activities 595 595 595 573 1,441 151.50%
Zone 10E Activities 700 751 1,034 804 1,371 70.50%
2024-2025 Operating Budget | City of Madera 57
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Budget Revenues by Funds ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE Zone 10F Activities 705 756 999 811 1,791 120.80%
Zone 10G Activities 1,425 1,603 1,528 1,727 2,921 69.10% Zone 10H Activities 1,685 1,807 1,790 1,902 4,435 133.20% Zone 10I Activities 728 780 780 799 797 -0.30%
Zone 12 Activities 26,080 26,429 25,364 26,450 50,716 91.70% Zone 13 Activities 6,687 5,864 5,835 4,990 14,529 191.20% Zone 14 Activities 2,951 2,951 2,912 2,874 5,069 76.40% Zone 15 Activities 3,595 3,595 3,501 3,408 5,293 55.30% Zone 15B Activities 280 280 280 280 2,059 635.40%
Zone 15C Activities 710 752 752 797 973 22.10%
Zone 16 Activities 4,360 4,360 4,269 4,360 6,750 54.80% Zone 17A Activities 6,650 6,650 6,662 6,382 18,347 187.50% Zone 17B Activities 2,516 2,321 2,321 2,075 5,357 158.20% Zone 17C Activities 3,039 3,039 2,996 2,868 8,599 199.80% Zone 17D Activities 2,012 2,133 2,115 2,161 5,893 172.70% Zone 18 Activities 3,721 3,721 3,652 3,721 4,479 20.40% Zone 20A Activities 892 1,338 1,318 1,600 1,581 -1.20%
Zone 20B Activities - - - 50 7,769 15438.00%
Zone 20C Activities 1,213 1,300 1,300 1,394 1,391 -0.20% Zone 21A Activities - - - - 46,131 0.00%
Zone 21B Activities 2,968 3,187 3,101 3,336 3,850 15.40% Zone 21C Activities 2,683 2,911 5,896 3,158 22,097 599.70% Zone 21D Activities 783 5,902 5,875 5,800 13,895 139.60% Zone 23 Activities 322 322 322 322 2,280 608.10%
Zone 24 Activities 9,573 10,655 10,542 11,859 19,625 65.50% Zone 25C Activities 1,873 2,008 1,961 2,102 4,529 115.50% Zone 25D Activities 1,940 2,079 2,053 2,229 3,473 55.80% Zone 26 Activities 1,521 1,599 1,622 1,659 4,183 152.10% Zone 26B Activities 1,976 2,119 2,084 2,272 2,800 23.20% Zone 26C Activities 1,107 1,209 1,186 1,272 1,509 18.60% Zone 26D Activities 813 850 850 851 6,229 632.00%
Zone 27 Activities 1,488 1,564 1,606 1,608 1,945 21.00% Zone 27B Activities 2,006 2,151 2,077 2,203 6,173 180.20% Zone 28 Activities 5,244 5,259 5,408 5,167 6,154 19.10% Zone 28B Activities 1,255 1,327 1,404 1,365 1,692 24.00% Zone 29 Activities 6,899 7,913 7,976 9,027 10,246 13.50% Zone 29B Activities 3,317 3,513 3,521 3,529 7,074 100.50% Zone 29C Activities 1,713 1,787 1,836 1,866 2,546 36.40% Zone 29DActivities 2,975 3,189 3,243 3,419 6,316 84.70% Zone 29E Activities 1,742 1,868 2,078 2,003 3,293 64.40% Zone 30 Activities 2,479 2,848 2,612 3,169 5,259 66.00% Zone 31A Activities 13,716 14,705 14,705 15,266 35,910 135.20% Zone 31B Activities 21,610 23,352 28,113 24,787 47,804 92.90% Zone 32A Activities 5,176 5,501 5,253 5,723 9,762 70.60% Zone 32B Activities 4,026 4,868 4,458 5,888 6,714 14.00% Zone 33 Activities 5,320 6,916 6,916 8,844 8,110 -8.30% Zone 34 Activities 9,787 9,787 10,173 9,787 12,542 28.10% Zone 34B Activities - - - - 9,282 0.00%
Zone 34C Activities - - 1,601 - 3,902 0.00%
Zone 35 Activities 2,529 2,423 2,725 2,123 3,919 84.60% Zone 36A Activities 5,611 5,943 6,454 6,250 12,955 107.30% Zone 36B Activities 1,263 1,355 1,354 1,452 1,883 29.70% Zone 36C Activities 4,973 4,988 4,824 4,795 5,942 23.90% Zone 37 Activities 2,774 2,924 2,924 3,022 3,412 12.90% Zone 39 Activities 4,051 4,028 4,013 3,979 4,746 19.30% Zone 40 Activities 3,681 5,324 5,196 6,000 5,670 -5.50% Zone 41 Activities 3,989 4,388 4,803 4,341 5,917 36.30% Zone 43A Activities 52,885 52,916 52,253 52,283 81,661 56.20% Zone 43C Activities 17,432 20,447 21,268 23,753 30,760 29.50% 58 City of Madera | 2024-2025 Operating Budget
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Budget Revenues by Funds ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE Zone 43D Activities 7,228 8,023 7,945 8,819 10,901 23.60% Zone 43E Activities - - - - 2,728 0.00%
Zone 44 Activities 4,267 4,523 4,338 4,432 5,961 34.50% Zone 45A Activities 7,012 7,440 7,189 7,819 11,344 45.10% Zone 46 Activities 9,186 9,948 12,764 10,773 15,444 43.40% Zone 50 Activities 2,565 2,952 2,672 2,565 4,132 61.10% Zone 51 Activities 9,220 10,317 6,484 11,535 11,564 0.30% Zone 52 Activities - - - - 1,192 0.00%
Solid Waste Disposal 6,132,872 9,165,545 12,050,504 8,848,894 12,340,688 39.50% Supplemental Law Enforcement 164,060 122,474 245,982 106,000 174,750 64.90% Local Law Enforce. Block Grant 34,141 - - - - 0.00%
PD Grants 2,434 160,465 1,694,063 1,990,833 2,388,874 20.00% DUI Enforcement& Awareness 53,482 63,734 108,887 125,000 85,113 -31.90% Tobacco Law Enforcement 24,486 - 186,373 252,363 39,525 -84.30% CFD 2005-1 City-Wide Services 487,835 896,958 1,017,795 895,000 1,046,591 16.90% CFD 2006-1 KB Home 179,660 187,433 190,869 186,000 195,104 4.90% CFD 2012-1 Public Service 9,980 10,339 10,249 9,750 10,350 6.20% CFD 2013-1 Madera Family Apts 548 1,292 560,263 6,690 233,605 3391.90% ARPA Funds - 205,058 - 16,163,515 9,046,835 -44.00%
OPIOID SETTLEMENT FUND - - 120,405 - 70,000 0.00%
SB-1186 PROCEEDS - - 10,379 - 8,000 0.00%
CFD Debt Fund-2006/2018 Bonds 164,725 171,225 179,634 179,634 185,133 3.10% Successor Agency Admin 250,000 250,000 250,578 300,000 250,000 -16.70% Non Housing Bond Proceeds - - - - - 0.00%
Prior Bonds Project Fund 1,200 1,200 1,362 1,200 50,000 4066.70% Roads/Streets Capital Project - 4,323 - - - 0.00%
General Capital Projects 325,773 505,223 1,315,465 1,445,465 1,345,717 -6.90% Water Capital Projects - - - - - 0.00%
Sewer Capital Projects - - - - - 0.00%
General Trust Fund - - 4,500 9,785 3,300 -66.30%
Park Facilities Debt Svc - - - - - 0.00%
Debt Svc Fund - SA 2,638,434 2,894,120 2,978,741 2,854,545 2,865,696 0.40% Total $ 110,814,613 $ 118,331,591 $ 133,430,674 $ 205,195,183 $ 226,782,525 2024-2025 Operating Budget | City of Madera 59
Citywide Expenses
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Budget Expenses by Department ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE General Use - 205,058 6,436,666 16,163,515 9,046,835 -44.00% General Use Expenses 177 485,847 658,682 614,515 698,235 13.60% City Clerk's Office 495,715 483,115 472,918 499,702 700,744 40.20% City Manager 3,187,128 2,609,608 1,536,240 1,425,084 1,484,568 4.20% Finance Department 4,989,538 3,845,411 6,112,010 6,368,826 10,092,326 58.50% Grants 4,799,615 6,100,978 5,338,128 9,804,853 11,326,569 15.50% City Attorney's Office 345,996 238,795 372,392 446,656 366,175 -18.00% Human Resource Department 1,116,961 1,029,836 933,015 1,075,542 2,182,555 102.90% Police Services Department 15,489,076 17,380,725 19,437,114 21,432,801 19,645,618 -8.30% Fire Department 6,448,643 5,032,930 9,261,922 7,959,412 7,888,312 -0.90% Public Works 27,488,802 31,058,338 38,971,474 76,872,887 99,905,172 30.00% Planning Department 800,215 949,387 1,166,787 1,904,999 1,585,644 -16.80% Building Inspection Dept 1,018,941 1,110,238 1,200,968 1,535,708 1,375,090 -10.50% Engineering Department 6,445,229 5,110,915 6,210,280 28,180,870 24,741,353 -12.20% Information Services 1,207,811 1,315,142 1,596,875 1,584,644 3,335,365 110.50% Code Enforcement 583,394 1,035,817 861,857 1,037,000 977,965 -5.70% Parks Administration 371,626 506,171 2,228,009 5,221,819 4,289,384 -17.90% Parks Maintenance 2,476,674 3,316,718 3,545,473 3,581,848 3,810,654 6.40% Parks Recreation 900,545 1,376,233 1,764,726 1,864,003 1,811,006 -2.80% Development Impact Fees 1,044,533 2,808,748 2,450,077 7,233,799 3,778,557 -47.80% Landscape Maintenance Zones 419,236 390,601 422,854 443,400 803,519 81.20% Successor Agency 4,333,859 4,448,423 5,968,536 6,315,290 6,281,392 -0.50% Total $ 83,963,714 $ 90,839,034 $ 116,947,001 $ 201,567,173 $ 216,127,038 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Budget Expenses by Funds ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE General Fund 34,230,922 36,815,201 40,565,899 42,653,054 42,605,993 -0.10% General Fund - Grants 1,311,156 1,838,168 1,449,681 2,037,901 2,704,600 32.70% Measure K Sales Tax - Police 2,306,950 2,116,637 3,195,310 3,715,701 3,156,730 -15.00% Measure K Sales Tax - Fire 1,159,023 1,894,599 3,318,287 3,137,876 3,137,927 0.00% General Fund - LEA Tire Grant 8,084 - - - - 0.00%
General Fund - Ins Reserve 298,551 178,982 82,510 164,940 1,183,436 617.50% Payroll Clearing Fund 31,167 75 2,700 - - 0.00%
Water Fund 7,314,965 7,417,403 13,776,337 25,874,887 30,346,481 17.30% Sewer Fund 6,985,581 8,157,657 10,497,395 27,266,005 43,581,735 59.80% Airport Oper Fund 708,339 1,638,974 634,521 2,424,909 1,128,013 -53.50% Golf Course Oper Fund 85,045 75,993 317,923 317,921 200,250 -37.00% Dial-A-Ride 1,114,684 1,214,800 1,349,405 1,315,054 1,431,093 8.80% Fixed Route 1,748,390 2,233,473 2,207,927 2,649,587 3,459,655 30.60% Fleet Acquisition - - - - 1,813,402 0.00%
Equipment Maint 2,026,997 890,051 2,893,455 2,966,835 4,522,675 52.40% Facilities Maint 1,670,001 2,056,632 2,329,070 2,300,650 2,915,693 26.70% Computer Maintenance 1,207,811 1,315,142 1,596,875 1,584,644 2,162,020 36.40% Computer Replacement - - - - 1,173,345 0.00%
Deferred Maintenance Fund - - - - 396,000 0.00%
Housing Fund 559 801 694 5,000 - -100.00%
Affordable Housing 57,797 540,111 37,558 2,858,500 2,128,600 -25.50% Redev Prop Tax Trust Fund 2,871,594 3,049,122 3,104,545 3,154,545 3,115,696 -1.20% Water Dev Impact Fee - - - 33,567 267 -99.20%
Water Pipe Impact Fee - 36,281 - 194,200 219,000 12.80% Water Well Impact Fee 15,138 10,272 11,571 145,805 674,393 362.50% Waste Water Dev Impact Fee 250,000 250,000 251,500 541,122 728,551 34.60% Westberry/Ellis Swr Impact Fee 200,507 (3,629) (12,000) 26,383 5,808 -78.00% Rd 28 Sewer Intersec Impact Fee 4,000 3,813 3,468 3,468 342 -90.10% Development Impact Fee - Fire - - - 102,218 56,989 -44.20% Development Impact Fee - Police 125,020 128,642 128,771 150,017 128,771 -14.20% Development Impact Fee - Parks 5,943 626,838 - 692,861 356,700 -48.50% Citywide Expenses
60 City of Madera | 2024-2025 Operating Budget
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Budget Expenses by Funds ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE Dev Impact Fee - Public Works - (274) - 112,735 100,253 -11.10% General Government Impact Fee - (731) - 71,316 42,444 -40.50% Transportation Impact Fee - 555,792 10,398 1,690,000 323,231 -80.90% Admin Svc impact Fee 15,000 13,825 15,000 23,438 15,000 -36.00% Median Island Impact Fee - 60,151 99,481 99,944 59,859 -40.10% Arterial/Collector Street Impact - 695,977 519,236 1,080,000 230,875 -78.60% Traffic Signal Impact Fee 17,926 56,350 (34,661) 554,803 172,938 -68.80% Traffic Special Impact Fees - (158) - 2,000 2,314 15.70% Sewer-New Reqt's Existing Area - - 73,202 38,608 3,833 -90.10% Sewer-N.W.Quadrant Fees 15,769 6,946 - 463 151 -67.40%
Sewer-N.E.Quadrant Fees - - - 172,159 43,000 -75.00%
Sewer-S.W.Quadrant Fees - (334) 460,090 58,147 11,288 -80.60% Sewer-S.E.Quadrant Fees 14,662 144 242,073 74,770 261 -99.70% Drainage Dev.Imp Fee-ESA - 99,044 - 193,926 280,472 44.60% Storm Drain-N.W.Quadrant - (136) 536,569 536,569 103,300 -80.70% Storm Drain-N.E. Quadrant - - - 179,883 193,300 7.50%
Storm Drain-S.W.Quadrant - - 145,377 145,380 25,137 -82.70% Storm Drain-S.E.Quadrant 380,569 269,938 - 310,017 80 -100.00% Park Grant Fund - 6,034 1,308,842 4,149,326 3,442,711 -17.00% Madera Transit Center 126,879 121,050 149,361 175,584 148,741 -15.30% State Gasoline Tax 2,947,510 1,075,042 2,230,011 6,495,695 7,303,023 12.40% RSTP - Federal Exchange 292,374 (142,683) 69,130 1,035,600 4,084,984 294.50% Parking District Operations 22,727 25,900 29,090 37,291 35,974 -3.50% Measure A - - - 1,120,000 - -100.00%
Measure T - RTP - Rehab/Recons 487,495 44,958 33,173 7,023,172 2,383,708 -66.10% Measure T- LTP Street Maint. 537,040 536,421 860,000 1,860,000 2,271,068 22.10% Measure T -LTP Suppl Sts.Maint 407,367 361,053 - 1,484,747 1,700,000 14.50% Measure T -LTP ADA Compliance 26,417 1,847 - 136,050 152,150 11.80% Measure T -Transit Enhancement - 2,576 - 460,000 400,000 -13.00% Measure T -Transit Enh/ADA/Sr. - 630 - - - 0.00%
Measure T-Enviro Enhan/Bike/Pe 15,025 86,355 367,284 429,091 140,711 -67.20% Measure T -LTP- Flexible - - - 61,328 - -100.00%
Madera Downtown B.I.D. Fund 22,915 18,594 13,537 20,000 18,217 -8.90% Federal Aid-Urban Grant Fund 145,484 156,260 746,619 4,198,297 4,333,656 3.20% Local Transportation Fund 682,655 862,696 149,852 5,281,815 4,422,850 -16.30% Economic Development Fund 2,278 2,523 2,000 161,500 159,000 -1.50% Home - Project Grants 304,146 7,270 - - 15,000 0.00%
Housing Development 90,920 101,613 101,569 710,936 1,217,541 71.30% Residence Rehab Prog Income - - - - 45,780 0.00%
Drainage Sys.Operation 719,721 846,040 1,140,841 1,978,122 1,631,435 -17.50% Zone 1 Activities 5,779 5,417 5,283 5,561 9,831 76.80%
Zone 2 Activities 30,985 29,275 29,101 30,551 53,068 73.70% Zone 3 Activities 7,866 7,209 7,206 7,547 16,494 118.60% Zone 4 Activities 16,851 16,505 10,576 11,124 31,821 186.10% Zone 6A Activities 17,974 13,432 12,691 13,124 23,833 81.60% Zone 6B Activities 8,305 7,328 8,839 9,304 12,468 34.00% Zone 7 Activities 3,363 3,121 3,271 3,443 8,679 152.10% Zone 8 Activities 5,230 4,718 4,863 4,813 7,160 48.80%
Zone 9 Activities 2,172 2,036 2,029 2,136 5,568 160.70% Zone 10A Activities 313 274 - 8 2,507 31237.50%
Zone 10B Activities 874 781 891 938 798 -14.90%
Zone 10C Activities 1,204 1,118 1,172 1,234 1,629 32.00% Zone 10D Activities 580 550 544 573 1,441 151.50%
Zone 10E Activities 643 649 764 804 1,371 70.50%
Zone 10F Activities 1,086 634 770 811 1,791 120.80%
Zone 10G Activities 1,282 1,317 1,641 1,727 2,174 25.90% Zone 10H Activities 1,475 1,556 1,807 1,902 3,336 75.40% Zone 10I Activities 649 627 759 799 578 -27.70%
Zone 12 Activities 25,231 23,521 25,127 26,450 50,716 91.70% 2024-2025 Operating Budget | City of Madera 61
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Budget Expenses by Funds ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE Zone 13 Activities 7,072 7,992 2,506 2,347 14,529 519.00% Zone 14 Activities 2,867 2,730 2,731 2,874 5,069 76.40% Zone 15 Activities 3,508 3,325 3,237 3,408 1,624 -52.30% Zone 15B Activities 273 260 266 280 1,544 451.40%
Zone 15C Activities 620 656 757 797 973 22.10%
Zone 16 Activities 4,454 4,145 4,190 4,360 6,750 54.80% Zone 17A Activities 5,835 6,082 6,063 6,382 18,347 187.50% Zone 17B Activities 2,634 2,230 1,971 2,075 5,357 158.20% Zone 17C Activities 2,966 2,812 2,725 2,868 8,599 199.80% Zone 17D Activities 1,759 1,840 2,053 2,161 5,893 172.70% Zone 18 Activities 4,034 3,414 3,535 3,721 4,479 20.40% Zone 20A Activities 1,403 830 1,520 1,600 1,152 -28.00% Zone 20B Activities 79 65 61 50 3,921 7742.00%
Zone 20C Activities 1,060 1,121 1,324 1,394 1,236 -11.30% Zone 21A Activities - - - - 20,151 0.00%
Zone 21B Activities 2,896 2,712 3,169 3,336 3,850 15.40% Zone 21C Activities 4,815 2,505 3,000 3,158 22,097 599.70% Zone 21D Activities 3,067 744 5,510 5,800 13,895 139.60% Zone 23 Activities 315 298 306 322 626 94.40%
Zone 24 Activities 11,634 9,400 11,574 11,859 19,625 65.50% Zone 25C Activities 1,680 1,710 1,997 2,102 3,865 83.90% Zone 25D Activities 2,143 1,797 2,118 2,229 3,473 55.80% Zone 26 Activities 1,437 1,408 1,592 1,659 3,619 118.10% Zone 26B Activities 1,730 1,826 2,159 2,272 1,702 -25.10% Zone 26C Activities 960 1,014 1,208 1,272 1,509 18.60%
Zone 26D Activities 679 751 808 851 5,373 531.40%
Zone 27 Activities 1,458 1,377 1,527 1,608 1,945 21.00% Zone 27B Activities 1,781 1,859 2,112 2,203 6,173 180.20% Zone 28 Activities 5,067 4,751 4,909 5,167 6,154 19.10% Zone 28B Activities 1,224 1,139 1,297 1,365 1,692 24.00% Zone 29 Activities 5,473 6,368 8,576 9,027 10,246 13.50% Zone 29B Activities 1,537 3,051 3,353 3,529 7,074 100.50% Zone 29C Activities 1,743 1,595 1,793 1,866 2,546 36.40% Zone 29DActivities 2,397 2,747 3,248 3,419 6,316 84.70% Zone 29E Activities 1,889 1,580 1,903 2,003 3,293 64.40% Zone 30 Activities 3,787 2,306 3,011 3,169 2,416 -23.80% Zone 31A Activities 12,533 12,691 9,564 10,000 29,597 196.00% Zone 31B Activities 24,667 20,060 23,578 24,787 47,804 92.90% Zone 32A Activities 4,559 4,636 5,437 5,723 9,762 70.60% Zone 32B Activities 3,640 3,598 5,594 5,888 6,714 14.00% Zone 33 Activities 4,965 4,839 8,402 8,844 8,110 -8.30% Zone 34 Activities 15,709 9,073 9,298 9,787 12,542 28.10% Zone 34B Activities 128 71 62 - 9,282 0.00%
Zone 34C Activities - - - - 3,902 0.00%
Zone 35 Activities 2,447 2,327 2,017 2,123 3,919 84.60% Zone 36A Activities 6,590 5,184 5,937 6,250 12,955 107.30% Zone 36B Activities 1,105 1,167 475 500 1,527 205.40%
Zone 36C Activities 4,447 4,497 4,555 4,795 3,733 -22.10% Zone 37 Activities 2,426 2,550 2,871 3,022 3,412 12.90% Zone 39 Activities 4,204 3,734 3,917 3,979 4,746 19.30% Zone 40 Activities 3,241 3,358 5,700 6,000 5,670 -5.50% Zone 41 Activities 2,664 3,677 4,124 4,341 5,917 36.30% Zone 43A Activities 38,102 48,612 49,669 52,283 81,661 56.20% Zone 43C Activities 19,887 15,863 22,565 23,753 30,760 29.50% Zone 43D Activities 7,424 6,530 8,378 8,819 10,901 23.60% Zone 43E Activities - - - - 2,728 0.00%
Zone 44 Activities 3,017 3,785 4,210 4,432 5,961 34.50% Zone 45A Activities 6,855 6,427 7,428 7,819 11,344 45.10% Zone 46 Activities 9,130 8,499 10,234 10,773 13,909 29.10% 62 City of Madera | 2024-2025 Operating Budget
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Budget Expenses by Funds ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE Zone 50 Activities 3,333 2,381 2,437 2,565 2,723 6.20%
Zone 51 Activities 10,026 8,535 10,958 11,535 11,564 0.30% Solid Waste Disposal 6,847,236 9,018,191 6,897,003 8,848,894 9,521,424 7.60% Supplemental Law Enforcement 67,731 70,527 62,424 106,000 174,750 64.90% Local Law Enforce. Block Grant - - - - - 0.00%
PD Grants 39,193 - 1,058,015 1,990,833 2,342,411 17.70% DUI Enforcement& Awareness 61,385 59,643 120,570 125,000 83,470 -33.20% Tobacco Law Enforcement 70,854 94,196 70,343 111,606 13,800 -87.60% OTS-ABC Shoulder Tap Grant 136 - - - - 0.00%
OTS-STEP DUI Grant - 2,741 - - - 0.00%
CFD 2005-1 City-Wide Services 304,602 305,359 308,395 306,303 308,403 0.70% CFD 2006-1 KB Home 168,186 173,259 184,198 184,191 189,690 3.00% CFD 2012-1 Public Service 9,750 9,750 9,750 9,750 9,750 0.00% CFD 2013-1 Madera Family Apts 7,850 6,690 6,690 6,690 6,690 0.00% ARPA Funds - 205,058 6,436,666 16,163,515 9,046,835 -44.00% OPIOID SETTLEMENT FUND - - - - 70,000 0.00%
SB-1186 PROCEEDS - - 2 - 8,000 0.00%
CFD Debt Fund-2006/2018 Bonds 172,472 87,091 179,155 179,634 185,133 3.10% Successor Agency Admin 14,641 8,591 5,058 300,000 250,000 -16.70% Non Housing Bond Proceeds 559 801 - - - 0.00%
Prior Bonds Project Fund 681 696 694 1,200 50,000 4066.70% Roads/Streets Capital Project 4,323 - - - - 0.00%
General Capital Projects 1,315,950 660,682 1,315,465 1,445,465 1,345,717 -6.90% Water Capital Projects - - - - - 0.00%
Sewer Capital Projects - - - - - 0.00%
General Trust Fund - - 700 9,785 3,300 -66.30%
Debt Svc Fund - SA 1,445,824 1,388,413 2,857,545 2,854,545 2,865,696 0.40% Total $ 83,963,714 $ 90,839,034 $ 116,947,001 $ 201,567,173 $ 216,127,038 2024-2025 Operating Budget | City of Madera 63
Fund Name
Estimated Ending
Fund Balances
(6/30/2024)
FY 2024/25
Estimated
Revenues
FY 2024/25
Estimated
Expenditures
Net Surplus /
(Shortfall)
Estimated
Transfers In
Estimated
Transfers Out
FY 23/24 Budgetary
Carryover
Estimated Ending
Fund Balances
(6/30/2025)
General Fund:
Unassigned GF: FB Unassigned $9,596,542 36,940,193 38,854,445 (1,914,252) 4,817,328 2,044,170 848,472 10,455,448 Committed GF: FB GF Stab. Reserve $12,975,235 0 0 0 161,594 0 0 13,136,829 Committed GF: FB Measure K (Reserves) $3,048,540 0 0 0 750,000 0 0 3,798,540 Committed GF: FB Solar Street Light $50,000 0 0 0 0 0 0 50,000 Committed GF: FB General Plan Update $50,000 0 0 0 0 0 0 50,000 Committed GF:FB Insurance Stabilization Reserve $2,365,453 0 0 0 0 0 0 2,365,453 Assigned GF: FB Insurance Claims Reserve $2,565,151 1,253,500 1,183,436 70,064 0 0 0 2,635,215 Assigned GF: FB Debt Service $1,106,145 0 0 0 0 0 0 1,106,145 Assigned GF: FB Health Insurance $1,516,096 0 0 0 0 1,516,096 0 0 Assigned GF: FB Future Annual Stipends $352,876 0 0 0 0 352,876 0 0 Assigned GF: FB OPEB Liability $97,339 0 0 0 0 0 0 97,339 Assigned GF: FB Measure K (Police/Fire) (1025/1026) $10,713,787 7,198,100 6,175,871 1,022,229 93,229 868,786 0 10,960,459 Non-Spendable GF: FB Non Spendable Items $154,973 0 0 0 0 0 0 154,973 General Fund Totals $44,592,137 45,391,793 46,213,752 (821,959) 5,822,151 4,781,928 848,472 44,810,401 Special Revenue Funds:
1021 General Grants 397,933 2,695,819 2,704,600 (8,781) 8,781 397,933 4020 Low/Mod Housing Fund 1,606,434 0 0 0 0 0 0 1,606,434 4021 Affordable Housing (497,800) 2,889,428 2,128,600 760,828 0 0 0 263,028 4080 Water Develop Impact Fee 1,891 267 267 0 0 0 0 1,891 4081 Water Pipe Dev Impact Fee 508,911 71,374 219,000 (147,626) 0 0 147,626 361,285 4082 Water Well Impact Fee 170,491 102,287 674,393 (572,106) 0 0 572,106 (401,615) 4083 Waste Water Dev Impact Fee 1,923,340 728,551 478,551 250,000 0 250,000 0 1,923,340 4084 Westberry Ellis Dev Impact Fee 48,319 5,808 5,808 0 0 0 0 48,319 4085 Rd 28 Sewer Int Dev Impact Fee 977 43 342 (299) 0 0 299 678 4086 Develop Impact Fee/Fire 426,724 56,989 56,989 0 0 0 0 426,724 4087 Develop Impact Fee/Police 90,286 95,354 0 95,354 0 128,771 33,417 56,869 4088 Develop Impact Fee/Parks 4,098,577 356,700 356,700 0 0 0 0 4,098,577 4089 Develop Imp Fee/Public Works 942,421 100,253 100,253 0 0 0 0 942,421 4091 Pre AB 1600 1,874 0 0 0 0 0 0 1,874
4092 General Government Impact Fee 1,185,327 42,444 42,444 0 0 0 0 1,185,327 4093 Transportation Impact Fee 3,020,821 323,231 323,231 0 0 0 0 3,020,821 4094 Administrative Services 36,202 13,265 0 13,265 0 15,000 1,735 34,467 4095 Median Island 186,164 59,859 59,859 0 0 0 0 186,164 4096 Arterial/Collector 1,696,014 230,875 230,875 0 0 0 0 1,696,014 4097 Traffic Signal 195,056 45,222 172,938 (127,716) 0 0 127,716 67,340 4098 Traffic Special Impact Fee 183,662 2,314 2,314 0 0 0 0 183,662 4099 Sewer New Req 21,877 3,833 3,833 0 0 0 0 21,877
4100 Sewer NW Quad U/A 652 151 151 0 0 0 0 652
4101 Sewer NE Quad U/A 38,243 6,129 43,000 (36,871) 0 0 36,871 1,372 4102 Sewer SW Quad U/A (7,736) 11,288 11,288 0 0 0 0 (7,736) 4103 Sewer SE Quad U/A (4,714) 261 261 0 0 0 0 (4,714)
4104 Drainage Dev Imp U/A 2,047,619 280,472 267,072 13,400 0 13,400 0 2,047,619 4105 Storm Drain NW Quad U/A 727,157 14,198 90,000 (75,802) 0 13,300 89,102 638,055 4106 Storm Drain NE Quad U/A 407,713 58,234 180,000 (121,766) 0 13,300 135,066 272,647 4107 Storm Drain SW Quad U/A 3,791 25,137 25,137 0 0 0 0 3,791 4108 Storm Drain SE Quad U/A 2,319 80 80 0 0 0 0 2,319
4109 Park Development Fund (398,861) 0 0 0 0 0 0 (398,861) 4109 CalTrans Grant 0 29,185 433 28,752 0 0 0 28,752
4109 Prop 68 Grant 0 2,124,848 1,817,166 307,682 0 0 0 307,682 4109 CCLP Grant 0 371,022 0 371,022 0 0 0 371,022
4109 MUSD After School Program 0 0 137,146 (137,146) 0 0 0 (137,146) 4109 Special Legislative Grant 0 1,600,000 1,425,315 174,685 0 0 0 174,685 4109 MUSD Agreements 0 35,651 35,651 0 0 0 0 0
4109 MCDPH Agreements 0 27,000 27,000 0 0 0 0 0
4110 Madera Transit Center 0 25,968 13,000 12,968 0 0 0 12,968 4110 Prop.1B CalOES 0 0 0 0 0 0 0 0
4110 Intermodal Building 27,664 122,773 123,360 (587) 0 12,381 0 14,696 4130 Gas Tax - Street Maintenance 4,584,565 3,387,523 5,160,609 (1,773,086) 0 1,808,414 3,581,500 1,003,065 4130 REMOVE II - SJVAPCD 0 0 0 0 0 0 0 0
4130 SB1-LPP (Local Partnership Progarm) 0 334,000 334,000 0 0 0 0 0 4131 RSTP - Fed Exchange 256,709 4,151,295 4,084,984 66,311 0 0 0 323,020 4140 Parking Dist Operations 132,098 25,950 33,751 (7,801) 0 2,223 10,024 122,074 4150 Local Sales Tax (Measure A) 176 0 0 0 0 0 0 176
4151 Measure T - RTP - Rehab/Recons 12,227,695 2,061,558 2,383,708 (322,150) 0 0 290,225 11,905,545 4151 Meas T Regional Sts.Proj 0 31,925 0 31,925 0 0 0 31,925 4152 Measure T- LTP Street Maint. 1,346,860 924,209 1,411,068 (486,859) 0 860,000 1,346,859 1 4153 Measure T -LTP Suppl Sts.Maint 1,388,684 627,880 1,700,000 (1,072,120) 0 0 1,072,120 316,564 4154 Measure T -LTP ADA Compliance 184,279 40,584 152,150 (111,566) 0 0 111,566 72,713 4155 Measure T -Transit Enhancement 714,662 146,426 400,000 (253,574) 0 0 253,574 461,088 4156 Measure T -Transit Enh/ADA/Sr. 122,896 0 0 0 0 0 0 122,896 4157 Measure T-Enviro Enhan/Bike/Pe 129,217 140,711 140,711 0 0 0 0 129,217 4158 Measure T -LTP- Flexible 68,870 0 0 0 0 0 0 68,870 4159 Measure T-Tier 1-Regional Stre 74,151 0 0 0 0 0 0 74,151 4160 Madera Downtown BID 22,218 18,217 18,217 0 0 0 0 22,218 4170 Sustainable Community Grant (217,984) 0 0 0 0 0 0 (217,984) 4170 FAU - Parks & Pedestrian Projects 0 0 0 0 0 0 0 0
4170 FAU- Section 130 0 0 0 0 0 0 0 0
Projected Fund Balance
64 City of Madera | 2024-2025 Operating Budget
4170 FAU CMAQ 0 3,070,472 3,070,472 0 0 0 0 0
4170 Carbon Reduction Program 0 83,000 83,000 0 0 0 0 0 4170 Highway Safety Improv Program 0 113,760 113,760 0 0 0 0 0 4170 Safe Streets & Roads For All 0 338,520 338,520 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 0 350,539 350,539 0 0 0 0 0 4170 Highway Bridge Program 0 74,365 74,365 0 0 0 0 0
4200 Local Transportation- Streets 441,775 2,085,612 3,578,124 (1,492,512) 0 598,800 2,091,312 (1,649,537) 4200 Local Transportation- Parks 0 130,000 130,000 0 0 0 0 0 4200 Local Transportation- Transit 0 115,926 115,926 0 0 0 0 0 4250 Economic Develop Fund U/A 1,403,449 18,958 159,000 (140,042) 0 0 140,042 1,263,407 4360 NSP3 Program U/A 2,443 0 0 0 0 0 0 2,443
4380 Home DAP 7,752,090 15,000 15,000 0 0 0 0 7,752,090 4390 Home Grant - DAP Program 10,868 0 0 0 0 0 0 10,868 4400 Housing Program U/A 1,456,946 17,000 0 17,000 0 0 672,369 1,473,946 4400 DAP Program Income 0 0 26,309 (26,309) 1,793 0 0 (24,516) 4400 CalHome MH Rehab 0 0 0 0 0 0 0 0
4400 Home PJ 24 0 372,065 500,000 (127,935) 127,935 0 0 0 4400 HOME Program Income 0 25,000 268,913 (243,913) 1,379 0 0 (242,534) 4400 CalHOME DAP 0 0 0 0 0 0 0 0
4400 CalHome Program Income 0 0 0 0 0 0 0 0
4400 Permanent Local Housing Allocation 0 0 422,319 (422,319) 0 0 0 (422,319) 4490 Residential Rehab U/A 286,270 0 45,780 (45,780) 0 0 45,780 240,490 4501-4583 Zone Activities 541,225 492,316 803,519 (311,203) 158,459 0 218,320 388,481 4770 Supplemental Law Enforcement 580,047 105,550 174,750 (69,200) 0 0 69,200 510,847 4780 Local Law Enforce. Block Grant 96,347 0 0 0 0 0 0 96,347 4781 JAG Grants 234,482 4,991 0 4,991 0 0 0 239,473
4781 Health and Wellness Grant 21,424 0 21,424 (21,424) 0 0 0 0 4781 Prop 64 Health & Public Safety Grant 0 137,710 126,762 10,948 11,956 0 0 22,904 4781 Special Investigation Unit 0 327,428 304,908 22,520 17,472 0 0 39,992 4781 PD Opioid Settlement Funds 0 0 114,497 (114,497) 114,497 0 0 0 4781 School Policing 0 419,203 444,456 (25,253) 25,253 0 0 0 4781 PD Housing Authority 0 148,236 153,752 (5,516) 5,516 0 0 0 4781 COPS Hiring Grant 0 102,309 381,981 (279,672) 279,672 0 0 0 4781 PD Command Center 300,000 0 300,000 (300,000) 0 0 300,000 0 4781 PD Safe & Clean Team 300,000 0 0 0 0 300,000 300,000 0 4781 PD Tire Amnesty Grant 0 90,000 92,326 (2,326) 2,326 0 0 0 4781 Abandoned Vehicle Abatement 0 100,000 102,305 (2,305) 2,305 0 0 0 4790 DUI Enforcement & Awareness (1,087) 85,113 83,470 1,643 0 0 0 556 4791 Tobacco Law Enforcement Grant (24,733) 39,525 13,800 25,725 0 0 0 992 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 1,910,858 1,046,591 8,403 1,038,188 0 300,000 0 2,649,046 4802 CFD 2008-1 Madera Town (19,739) 0 0 0 0 0 0 (19,739) 4803 CFD 2012-1, Public Service 32,454 10,350 0 10,350 0 9,750 0 33,054 4804 CFD 2013-1 Madera Family Apt 526,475 233,605 0 233,605 0 6,690 0 753,390 4830 Opioid Settlement Funds 119,251 48,003 0 48,003 0 70,000 21,997 97,254 4840 SB-1186 Proceeds 10,377 8,000 8,000 0 0 0 0 10,377 Special Revenue Funds Totals 56,105,412 34,958,738 40,305,635 (5,338,116) 757,344 4,402,029 11,668,826 47,113,830 Capital Projects Funds:
7000 Roads/Streets Capital Projects 4,028 0 0 0 0 0 0 4,028 7010 General Capital Projects (674,458) 0 1,345,717 (1,345,717) 1,345,717 0 0 (674,458) 7050 Water Capital Projects 0 0 0 0 0 0 0 0
7100 Sewer Capital Projects 0 0 0 0 0 0 0 0
Capital Projects Funds Totals (670,430) 0 1,345,717 (1,345,717) 1,345,717 0 0 (670,430) Enterprise Funds:
2030 Water 53,021,341 12,636,972 29,773,012 (17,136,040) 139,009 573,469 17,570,500 35,450,841 2040 Sewer 31,568,672 21,404,984 43,302,543 (21,897,559) 9,442,131 279,192 12,734,620 18,834,052 2041 Sewer Rate Stabilization Fund 192,998 0 0 0 0 0 0 192,998 2050 Airport Operations 12,906,822 1,076,153 1,091,243 (15,090) 13,281 36,770 38,579 12,868,243 2128 Dial-A-Ride (73,168) 1,431,093 1,402,593 28,500 0 28,500 0 (73,168) 2129 Fixed Route (Madera Metro) 7,482,281 3,459,655 3,431,155 28,500 0 28,500 0 7,482,281 2150 Airport Development 238,234 0 0 0 0 0 0 238,234
2060 Golf Course Operations Fund 1,252,992 200,250 200,250 0 0 0 0 1,252,992 2060 Reserved: Golf Course Capital Fund 75,000 0 0 0 0 0 0 75,000 2750 Airport REDIP Debt Fund 57,520 0 0 0 0 0 0 57,520
4500 Drainage Capital Outlay 0 0 587,500 (587,500) 0 0 635,174 (587,500) 4500 Drainage Operation Fund 18,859,454 921,259 84,645 836,614 40,000 45,000 0 19,691,068 4500 Drainage Flood Control 0 0 893,374 (893,374) 35,002 20,916 0 (879,288) 4760 Refuse Collection 4,774,904 11,807,704 8,047,039 3,760,665 20,730 572,903 0 7,983,396 4760 Street Sweeping 0 450,000 854,632 (404,632) 15,404 0 0 (389,228) 4760 Beverage Container Recycling 0 16,349 16,349 0 0 0 0 0 4760 Tire Clean-Up 0 28,661 30,501 (1,840) 1,840 0 0 0
4825 ARPA Funds 0 9,046,835 0 9,046,835 0 9,046,835 0 0 Enterprise Funds Totals 130,357,050 62,479,915 89,714,836 (27,234,921) 9,707,397 10,632,085 30,978,873 102,197,441 Internal Service Funds:
1090 Insurance (Part of General Fund) 0 0 0 0 0 0 0 0
3065 Fleet Acquisition 0 1,720,338 1,813,402 (93,064) 3,840,793 0 0 3,747,729 3070 Fleet Management 8,175,895 1,005,122 1,083,675 (78,553) 76,888 3,439,000 3,440,665 4,735,230 2024-2025 Operating Budget | City of Madera 65
3071 Facilities Maintenance 744,458 2,171,395 2,251,751 (80,356) 85,006 663,942 659,292 85,166 3072 Information Systems 878,196 1,257,804 949,575 308,229 18,716 1,212,445 885,500 (7,304) 3073 Computer Replacement 0 300,000 1,173,345 (873,345) 1,212,445 0 0 339,100 3075 Deferred Maintenance 0 0 396,000 (396,000) 396,000 0 0 0 Internal Service Funds Totals 9,798,549 6,454,659 7,667,748 (1,213,089) 5,629,848 5,315,387 4,985,457 8,560,821 Total City Funds 240,182,718 149,285,105 185,247,688 (35,953,802) 23,262,457 25,131,429 48,481,628 202,012,063 Successor Agency Funds:
4030 Non Housing Tax Increment 842,726 3,115,696 0 3,115,696 0 3,115,696 0 842,726 5750 Successor Agency Admin 1,178,085 0 250,000 (250,000) 250,000 0 0 1,178,085 6050 Non Housing Bond Proceeds 1,485,913 0 0 0 0 0 0 1,485,913 6060 LowMod Housing Bond Proceeds (2,475) 0 0 0 0 0 0 (2,475) 6070 Prior Bonds Project Fund 4,611,375 0 50,000 (50,000) 0 0 50,000 4,561,375 8040 Debt Service Fund/Successor Agency (33,903,027) 0 2,865,696 (2,865,696) 2,865,696 0 0 (33,903,027) Total Successory Agency Funds (25,787,403) 3,115,696 3,165,696 (50,000) 3,115,696 3,115,696 50,000 (25,837,403) Agency Funds:
4801 CFD 2006-1 KB Homes 196,618 195,104 4,557 190,547 0 185,133 0 202,032 4850 CFD Debt Fund 205,158 0 185,133 (185,133) 185,133 0 0 205,158 7610 General Trust Fund 3,213,252 0 0 0 0 0 0 3,213,252 7610 PD Community Outreach 0 3,300 3,300 0 0 0 0 0
Total Agency Funds 3,615,028 198,404 192,990 5,414 185,133 185,133 0 3,620,442 Total All Funds 218,010,343 152,599,205 188,606,374 (35,998,388) 26,563,286 28,432,258 48,531,628 179,795,102 66 City of Madera | 2024-2025 Operating Budget
General Fund Summaries
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 decreased slightly over the past fiscal year. A small portion, 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% in Sales Tax proceeds. This .5% sales tax is used for public safety enhancements and is recorded in a separate fund. Measure K revenues are divided evenly by the Fire and Police Departments.
In short, the sales tax rate in Madera 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 2024/25 projected TOT revenue is projected at $907k.
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 FY 2023/24 revenues, the Electric Utility Franchise Fee revenue stream is expected to remain grow slightly in FY 2024/25. However, the Cable
Franchise Fee is expected to decrease as more customers move away from cable and use Internet based content
distribution.
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.
68 City of Madera | 2024-2025 Operating Budget
Major Revenue Sources
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 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.
Interest
Interest income is allocated based on the General Fund’s average cash balance in a quarter as a percentage of the City’s overall cash balance that quarter. Interest income has become a larger portion of the General Fund’s revenues as higher interest rates result in larger amounts of interest being generated by the City’s investments.
2024-2025 Operating Budget | City of Madera 69
70 City of Madera | 2024-2025 Operating Budget
Revenues by Organizational Unit
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
General Org List ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 10200000-General Fund 28,149,257 28,709,036 27,819,510 31,057,325 31,164,775 0.30% 10201000-City Council 27,592 27,956 27,592 27,592 27,592 0.00% 10201010-City Clerk's Office 54,903 55,063 55,111 54,842 54,842 0.00% 10201100-City Manager 129,268 136,396 129,268 129,268 129,268 0.00% 10201110-Central Admin 490,315 351,579 325,015 333,255 325,015 -2.50% 10201120-Community Promo 21 - - - - 0.00%
10201200-Finance 548,367 658,747 807,486 777,900 800,764 2.90% 10201210-Purchasing 92,474 92,474 92,474 92,474 92,474 0.00% 10201400-City Attorney 4,275 4,207 4,422 4,422 4,201 -5.00% 10201500-HR/Risk Management 404,920 403,792 403,809 403,792 403,792 0.00% 10202000-PD Operations 1,078,880 969,424 1,228,531 1,140,356 1,079,538 -5.30% 10202020-PD - CCP 142,300 142,300 - - - 0.00%
10202030-Schools Policing 483,203 578,044 416,403 553,362 - -100.00% 10202040-PD Housing Authority 95,000 60,548 95,000 95,000 128,218 35.00% 10202060-Animal Control 9,056 3,867 4,711 9,600 4,600 -52.10% 10202500-Fire 70,322 82,686 57,820 57,820 59,266 2.50%
10203010-PW - Streets 1,723,189 2,173,056 3,009,255 2,944,682 2,947,682 0.10% 10203011-PW Safe & Clean Initiative - - - - 300,000 0.00% 10203020-Graffiti Abatement 144,000 144,000 144,000 144,000 145,500 1.00% 10204100-Planning 430,194 253,580 260,390 810,000 500,000 -38.30% 10204200-Building 1,755,829 2,098,430 1,476,339 1,315,700 1,278,095 -2.90% 10204300-Engineering 1,570,072 1,457,521 1,681,137 1,686,424 1,768,984 4.90% 10204400-Code Enforcement 98,461 182,308 209,954 309,403 241,903 -21.80% 10206000-Parks Administration 11,764 11,138 24,713 5,000 10,000 100.00% 10206100-Parks 423,661 1,406,166 426,018 391,620 363,124 -7.30% 10206110-Landscape Mntc Dist Services 276,640 271,297 287,433 287,433 428,998 49.30% 10206120-Median Landscaping 119,100 134,580 150,730 150,730 150,732 0.00% 10206200-Recreation 26,363 3,271 26,263 40,482 4,000 -90.10% 10206218-Sr Citizen Community Service 39,238 23,410 2,173 2,000 2,000 0.00% 10206220-Sports Programs 69,374 87,976 103,048 75,000 87,500 16.70% 10206230-Aquatics Programs 960 27,596 46,959 25,000 27,500 10.00% 10206240-Comm & Rec Centers 28,250 73,220 88,071 60,190 65,630 9.00% 10206270-Special Events 5,204 95,819 27,350 33,000 10,000 -69.70% Total General Fund Revenues 38,502,451 40,719,487 39,430,985 43,017,672 42,605,993 Revenues & Expenditures Summaries
Expenses by Organizational Unit
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
General Org List ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 10200000-General Fund 177 485,847 658,682 614,515 698,235 13.60% 10201000-City Council 139,088 168,538 158,852 176,938 167,678 -5.20% 10201010-City Clerk's Office 356,627 314,578 314,066 322,764 533,066 65.20% 10201100-City Manager 482,592 564,275 543,955 525,492 648,644 23.40% 10201110-Central Admin 2,404,621 1,730,215 683,779 602,558 356,782 -40.80% 10201120-Community Promo 299,915 315,119 308,506 297,034 409,142 37.70% 10201200-Finance 743,273 834,995 848,571 1,003,795 1,685,728 67.90% 10201210-Purchasing 137,094 155,124 166,608 172,017 200,279 16.40% 10201220-General/Grant Oversight - - - - 121,368 0.00%
10201400-City Attorney 345,996 238,795 372,392 446,656 366,175 -18.00% 10201500-HR/Risk Management 818,410 850,854 850,505 910,602 999,119 9.70% 10202000-PD Operations 11,861,502 13,840,429 14,038,171 14,564,741 13,628,948 -6.40% 10202020-PD - CCP 215,803 250,134 40,572 137,002 - -100.00% 10202030-Schools Policing 452,952 554,761 390,513 455,811 57,523 -87.40% 10202040-PD Housing Authority 163,959 71,404 120,786 116,217 8,572 -92.60% 10202060-Animal Control 248,611 320,254 343,861 328,514 476,114 44.90% 10202500-Fire 5,289,619 3,138,331 5,943,635 4,821,536 4,750,385 -1.50% 10203010-PW - Streets 1,795,253 2,021,956 2,733,968 3,179,347 3,400,322 7.00% 10203011-PW Safe & Clean Initiative 51,476 63,085 92,318 - 416,041 0.00% 10203020-Graffiti Abatement 127,972 146,374 152,497 162,880 469,581 188.30% 10204100-Planning 797,936 946,864 1,164,787 1,743,499 1,426,644 -18.20% 10204200-Building 1,018,941 1,110,238 1,200,966 1,535,708 1,367,090 -11.00% 10204300-Engineering 2,239,994 2,540,120 2,671,635 3,298,005 3,172,509 -3.80% 10204400-Code Enforcement 575,310 1,035,817 861,857 1,037,000 977,965 -5.70% 10206000-Parks Administration 237,714 337,378 476,255 617,108 535,597 -13.20% 10206100-Parks 2,041,971 2,766,236 2,953,279 2,944,664 3,152,927 7.10% 10206110-Landscape Mntc Dist Services 295,052 422,646 428,903 486,454 506,995 4.20% 10206120-Median Landscaping 139,650 127,835 163,290 150,730 150,732 0.00% 10206200-Recreation 225,398 347,472 285,213 273,833 301,191 10.00% 10206218-Sr Citizen Community Service 46,075 182,099 181,248 211,503 221,521 4.70% 10206220-Sports Programs 86,046 138,786 250,653 268,328 231,875 -13.60% 10206230-Aquatics Programs 95,315 136,799 199,695 246,274 205,811 -16.40% 10206240-Comm & Rec Centers 447,711 571,077 847,953 864,065 850,608 -1.60% 10206270-Special Events 48,867 86,766 124,990 137,464 110,826 -19.40% Total General Fund Expenses 34,230,922 36,815,201 40,572,961 42,653,054 42,605,993 2024-2025 Operating Budget | City of Madera 71
THIS PAGE IS INTENTIONALLY LEFT BLANK
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. 74 City of Madera | 2024-2025 Operating Budget
City Council
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 2024/25.
The proposed budget includes the following expenses:
$25,000 for the New Mayors and Council Members
Academy, the City Leaders Summit, and the Mayors and
Council Members Executive Forum. Should
Councilmembers elect not to attend, funds are reallocated to the General Fund.
$800 per Councilmember, for a total of $5,600 for
expenses related to travel, meetings, etc.
Changes/Additions to Budget
$2,500 for possible Council reorganization expenses
related to the November 2024 election.
Department Staffing & Structure
The Council has seven members. Each Councilmember is
elected by district, except for the Mayor who is elected at large.
2024-2025 Operating Budget | City of Madera 75
(10201000) City Council
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4348 Interfund Charges/ Admin OH 27,592 27,592 27,592 27,592 27,592 0.00% 4659 Refunds and Reimbursements - 364 - - - 0.00%
Total Revenue $ 27,592 $ 27,956 $ 27,592 $ 27,592 $ 27,592 5005 Salaries/Part-time 39,500 42,000 42,000 42,000 42,000 0.00% 5303 Life Insurance Premiums 172 172 204 232 273 17.70% 5304 Workers Compensation Insurance 3,048 3,780 3,616 5,284 3,736 -29.30% 5305 Medicare Tax- Employer's Share 945 1,059 1,102 1,115 1,126 1.00% 5307 Deferred Comp/Part-Time 1,482 1,576 1,576 2,324 2,375 2.20% 5309 Unemployment Insurance 1,141 920 992 882 1,029 16.70% 5310 Section 125 Benefit Allow. 56,304 64,500 63,546 63,491 64,849 2.10% 6402 Telephone/Fax Charges 4,234 3,941 3,798 - - 0.00%
6403 Cell Phone Charges - - - - 4,296 0.00%
6416 Office Supplies/Expendable 1,195 231 460 2,100 1,400 -33.30% 6418 Postage / Other Mailing Charge 4 - 180 50 50 0.00% 6419 Food 2,106 3,010 2,637 3,500 3,500 0.00%
6440 Contracted Services - - - - 2,500 0.00%
6518 Other Supplies 694 889 590 9,500 - -100.00%
6530 Conference/Training/Ed 8,999 2,663 3,474 6,400 5,600 -12.50% 6534 LCC Conference 8,353 27,796 25,219 30,000 25,000 -16.70% 6900 Interfund Charge - Fac. Maint. 10,315 10,315 9,372 9,372 9,372 0.00% 6902 Interfund Charges- Central Sup 595 688 87 688 572 -16.90% 6903 Interfund Charges - Cost Distr - 4,997 - - - 0.00% Total Expense $ 139,088 $ 168,538 $ 158,852 $ 176,938 $ 167,678 Total Net Surplus/(Deficit) $ (111,496) $ (140,581) $ (131,260) $ (149,346) $ (140,086) 76 City of Madera | 2024-2025 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.
The City Clerk is 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.
2024-2025 Operating Budget | City of Madera 77
City Clerk’s Office
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.
▪ Managing public inquiries and arranging for
ceremonial and official functions.
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 10 Special Council agenda
packets.
▪ Supported over 67 hours of Council meetings.
▪ Recorded 200 Resolutions and 9 Ordinances adopted
by the legislative body.
▪ Continue to offer online public records request
services through our website to increase citizen
access to records and streamline compliance and
department workflow. Coordinated over 200
responses to Public Records Act Requests.
▪ Adhered to statutory requirements related to open
meeting law and agenda preparation.
▪ Coordinated FPPC filings for California Government
Code Section 87200 filers and designated positions.
Goals & Performance Measures
▪ Develop citywide records retention schedule.
▪ Records management - develop a schedule for filing
backlog.
▪ 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.
78 City of Madera | 2024-2025 Operating Budget
▪ Track public record requests and respond per the
Public Records Act.
▪ Acknowledge and respond to requests within two
business days.
▪ Maintain 100 percent filled status of the City Boards and Commissions with the goal of filling unscheduled
vacancies within 60 days.
Changes/Additions to Budget
▪ $50,000 for a records retention consultant to assist
staff in developing a Citywide Records Retention
Policy.
▪ $130,000 to be paid to Madera County for expenses
associated with the November 2024 General
Municipal Election.
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.
2024-2025 Operating Budget | City of Madera 79
(10201010) City Clerk's Office
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4348 Interfund Charges/ Admin OH 54,842 54,842 54,842 54,842 54,842 0.00% 4659 Refunds and Reimbursements 61 221 269 - - 0.00%
Total Revenue $ 54,903 $ 55,063 $ 55,111 $ 54,842 $ 54,842 5000 Salaries/Full-time 130,920 143,574 149,945 149,657 161,768 8.10% 5100 Salaries/Overtime 1,030 1,360 860 4,000 1,500 -62.50% 5300 Public Employee Retirement Sys 15,612 16,536 18,923 20,428 22,037 7.90% 5302 Long Term Disability Insurance 430 446 463 433 463 6.90% 5303 Life Insurance Premiums 189 195 192 189 195 3.20%
5304 Workers Compensation Insurance 10,347 12,774 12,968 14,181 13,875 -2.20% 5305 Medicare Tax- Employer's Share 1,974 2,070 2,161 2,192 2,373 8.30% 5306 Unfunded Accrued Liability 30,954 33,343 32,115 32,115 36,007 12.10% 5308 Deferred Compensation/Full-tim 2,229 2,379 2,410 2,617 2,883 10.20% 5309 Unemployment Insurance 293 252 294 252 294 16.70%
5310 Section 125 Benefit Allow. 35,080 41,358 48,289 42,834 54,869 28.10% 6402 Telephone/Fax Charges 2,016 2,192 1,970 - 670 0.00% 6403 Cell Phone Charges - - - - 1,087 0.00%
6404 Internet Charges - - - - 283 0.00%
6411 Advertising/Bids and Notices 13,177 3,083 3,939 6,000 6,000 0.00% 6414 Professional Dues - 455 500 800 400 -50.00%
6416 Office Supplies/Expendable 4,028 1,921 1,959 3,800 3,000 -21.10% 6418 Postage / Other Mailing Charge 324 358 130 400 300 -25.00% 6440 Contracted Services 1,034 6,731 2,219 3,000 55,000 1733.30% 6444 Contracted Services/ Legal 50,000 - - - - 0.00%
6530 Conference/Training/Ed 3,957 6,307 3,316 8,000 8,000 0.00% 6562 Retiree Insurance Premiums 11,093 9,778 11,334 11,757 11,877 1.00% 6563 Public Employee Bonding Premiu 40 160 40 - 100 0.00% 6704 Intergov'l Charges 24,672 624 - - 130,000 0.00%
6900 Interfund Charge - Fac. Maint. 4,168 4,168 3,788 3,788 3,788 0.00% 6902 Interfund Charges- Central Sup - 70 - 70 66 -5.70% 6903 Interfund Charges - Cost Distr - 10,097 - - - 0.00% 6918 Interfund Charges- Comp Maint 10,202 11,322 11,085 11,085 13,087 18.10% 6920 Interfund Charges - Computer R 2,857 3,026 5,166 5,166 3,144 -39.10% Total Expense $ 356,627 $ 314,578 $ 314,066 $ 322,764 $ 533,066 Total Net Surplus/(Deficit) $ (301,724) $ (259,515) $ (258,955) $ (267,922) $ (478,224) 80 City of Madera | 2024-2025 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 managing City projects, programs, and services that support the Council’s priorities. In addition to making policy recommendations to the City Council, the City Manager’s Office also oversees all City Departments with the exception of the City Clerk and the City Attorney. The City Manager focuses on leadership, overall quality-of-life issues, fiscal accountability, internal and external communications, employee engagement, and
industrial growth. The City Manager serves as a link between residents, regional governments, private and public agencies, City staff and Councilmembers while facilitating efficiency, innovation and constructive progress within the City.
The City Manager's Office provides professional management and leadership to the City’s governing institution to ensure the effective development and implementation of City Council policies to maintain and enhance Madera’s quality of life. The City Manager adheres to the guiding values of community, stewardship, and public service to drive effective governance and positive change for the community.
Responsibility
Provides the organizational support and leadership necessary to:
Implement City Council policies and decisions into
actionable plans 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,
ensuring a high level of performance and professional
development
2024-2025 Operating Budget | City of Madera 81
City Manager’s Office
Provide ongoing, informative communications to City
Council and City employees regarding key objectives,
challenges, and accomplishments
Provide clear and concise information to the
community and serve as a liaison between City
Council and the public
Formulate long-term strategies and plans to address
city’s growth and development
Ensure that city operations comply with local, state, and federal regulations and laws, maintaining legal
and ethical standards.
Develop and implement plans for responding to
emergencies and natural disasters with relevant
agencies and organizations.
Promote intergovernmental relations with other
public entities to address regional issues and
collaborate on joint initiatives.
Identify opportunities for innovation and process
improvements within city operations to enhance
efficiency and effectiveness.
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
Actively engage with residents and stakeholders to
understand community needs and build partnerships
that contribute to the City’s overall success
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
Successfully partnered with the Downtown Business
Association to continue implementation of the Crow
Abatement Program
Managed the City’s state and federal legislative
program to advance City Council and city department
goals
Kept staff informed via:
o The Council meeting informative recap
internal communication to keep employees
informed of items brought before Council
and actions taken
o Citywide updates email that highlights City
related items
Served as the lead for the Fresno River clean-up and
ongoing maintenance efforts
Produced a balance budget for fifth consecutive fiscal years with the anticipation of a sixth year in 2024/25
fiscal year.
Aggressively sought additional funding and played a
key role in securing:
o $1 million for the Avenue 13 sewer main
rehabilitation between Granada and State
Route 99
o $1 million for the Howard Avenue storm
drain rehabilitation between Pine and
Schnoor Avenues
o $1.6 million from State Senator Caballero
and State Assemblymember Soria for Town
& Country Park
o Advocated for the submittal of a $700k grant
for Tozer Park
o Over $600k in CDBG funding for the parking
lot rehabilitation of parks and community
centers
o Greater equity in the funding formula for
Measure T
Identified staff space needs and actively sought to
move Parks maintenance team and relocate and
consolidate IT Department
82 City of Madera | 2024-2025 Operating Budget
Played an instrumental role in:
City staff worked collaboratively with multiple other committee members toward preparing a November
2024 ballot for an extension of the Measure T
program
Collaborating with Madera Irrigation District to
recharge 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 Maintenance of identified City- owned land
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
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
Changes/Additions to Budget
$100,000 budgeted in contingency for unanticipated
expenses that may arise during the fiscal year.
$79,800 to consolidate grant writing services for all City departments within the City Manager’s Office.
This increase is partially offset by decreases for grant writing in the Police Department’s budget.
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
department. These include the City Manager, an
Administrative Analyst, and the Communications Specialist. 2024-2025 Operating Budget | City of Madera 83
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.
84 City of Madera | 2024-2025 Operating Budget
(10201100) City Manager
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4348 Interfund Charges/ Admin OH 129,268 129,268 129,268 129,268 129,268 0.00% 4657 Miscellaneous Revenue - 7,128 - - - 0.00%
Total Revenue $ 129,268 $ 136,396 $ 129,268 $ 129,268 $ 129,268 5000 Salaries/Full-time 240,568 287,611 287,925 293,056 301,787 3.00% 5005 Salaries/Part-time 7,030 - - - - 0.00%
5105 Salaries/Leave Payout 1,300 1,326 1,414 - - 0.00%
5300 Public Employee Retirement Sys 23,688 27,892 31,370 33,588 33,899 0.90% 5302 Long Term Disability Insurance 588 695 726 676 727 7.50% 5303 Life Insurance Premiums 134 166 182 191 226 18.30% 5304 Workers Compensation Insurance 19,267 25,640 24,888 26,370 26,226 -0.50% 5305 Medicare Tax- Employer's Share 3,702 4,239 4,203 4,293 4,403 2.60% 5306 Unfunded Accrued Liability 39,299 47,359 49,557 49,557 55,564 12.10% 5307 Deferred Comp/Part-Time 470 - - - - 0.00%
5308 Deferred Compensation/Full-tim 4,019 5,675 5,754 6,615 7,101 7.30% 5309 Unemployment Insurance 572 340 397 342 398 16.40%
5310 Section 125 Benefit Allow. 30,527 57,688 59,050 58,945 61,548 4.40% 6402 Telephone/Fax Charges 2,240 2,150 1,966 2,280 891 -60.90% 6403 Cell Phone Charges - - - - 1,248 0.00%
6404 Internet Charges - - - - 321 0.00%
6411 Advertising/Bids and Notices 2,094 111 - - 1,000 0.00% 6414 Professional Dues 1,229 1,229 993 2,368 2,210 -6.70% 6416 Office Supplies/Expendable 104 17 930 100 200 100.00% 6418 Postage / Other Mailing Charge 15 - 21 20 100 400.00% 6423 Office Furniture - - - - 1,900 0.00%
6440 Contracted Services 74,161 38,039 33,658 - - 0.00% 6530 Conference/Training/Ed 2,181 6,539 1,688 6,375 6,055 -5.00% 6562 Retiree Insurance Premiums 3,286 5,756 3,946 5,130 6,330 23.40% 6563 Public Employee Bonding Premiu 3,500 3,646 3,354 3,500 3,500 0.00% 6610 Contingency - - - - 100,000 0.00%
6900 Interfund Charge - Fac. Maint. 9,197 9,197 8,356 8,356 8,356 0.00% 6902 Interfund Charges- Central Sup - 152 - 152 51 -66.40% 6903 Interfund Charges - Cost Distr - 17,377 - - - 0.00% 6918 Interfund Charges- Comp Maint 8,686 15,284 14,964 14,964 17,666 18.10% 6920 Interfund Charges - Computer R 2,810 4,085 6,975 6,975 4,244 -39.20% 6924 Interfund Charges- Motor Renta 1,924 2,060 1,639 1,639 2,693 64.30% Total Expense $ 482,592 $ 564,275 $ 543,955 $ 525,492 $ 648,644 Total Net Surplus/(Deficit) $ (353,324) $ (427,878) $ (414,687) $ (396,224) $ (519,376) 2024-2025 Operating Budget | City of Madera 85
(10201110) Central Admin
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4137 New Projects 165,200 - - - - 0.00%
4348 Interfund Charges/ Admin OH 325,015 325,015 325,015 325,015 325,015 0.00% 4355 Transfer-In - 234 - - - 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 - -100.00%
Total Revenue $ 490,315 $ 351,579 $ 325,015 $ 333,255 $ 325,015 5000 Salaries/Full-time 325,500 - - - - 0.00%
5310 Section 125 Benefit Allow. 616,161 - - - - 0.00%
6401 Gas and Electric Utilities 16,336 18,197 11,169 45,000 12,672 -71.80% 6402 Telephone/Fax Charges 253 295 289 300 289 -3.70%
6403 Cell Phone Charges - - - - 71 0.00%
6405 Copier Lease/Paper Charges - - - - 300 0.00%
6411 Advertising/Bids and Notices 234 - - - - 0.00%
6414 Professional Dues 21,216 22,000 33,694 23,737 23,683 -0.20% 6415 Publications/Subscriptions - - - - 255 0.00%
6416 Office Supplies/Expendable 836 (10,417) 733 1,550 230 -85.20% 6418 Postage / Other Mailing Charge - - - - 100 0.00%
6425 Vehicle Fuel, Supplies & Maint - 10 - 150 - -100.00% 6440 Contracted Services 44,961 216,628 61,011 54,068 147,929 173.60% 6442 Audit Fees 56,345 44,050 65,590 63,890 - -100.00%
6532 Maintenance/Other Supplies 4,248 9,485 1,541 4,703 4,000 -14.90% 6560 Liability / Property Insurance 493,807 569,581 97,193 97,180 72,676 -25.20% 6610 Contingency - - - - 50,000 0.00%
6704 Intergov'l Charges 121,903 152,684 100,472 - - 0.00% 6902 Interfund Charges- Central Sup 123 163 269 163 202 23.90% 6926 Interfund Chg Risk Charges - - 179,869 179,869 7,851 -95.60% 7030 Facilities And Improvements - - - - 25,000 0.00%
8200 Transfer Out 298,151 298,804 120,421 120,421 - -100.00% 8210 Transfers Out/Debt Service 8,257 4,520 11,527 11,527 11,524 0.00% 8220 Transfers Out - Insurance Rese 396,288 404,214 - - - 0.00% Total Expense $ 2,404,621 $ 1,730,215 $ 683,779 $ 602,558 $ 356,782 Total Net Surplus/(Deficit) $ (1,914,306) $ (1,378,636) $ (358,764) $ (269,303) $ (31,767) 86 City of Madera | 2024-2025 Operating Budget
(10201120) Community Promo
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4314 Donations/Transportation 21 - - - - 0.00%
Total Revenue $ 21 $ - $ - $ - $ -
6411 Advertising/Bids and Notices 1,600 - 1,775 1,850 2,300 24.30% 6413 Promotional Items 715 16,549 8,856 37,500 79,500 112.00% 6416 Office Supplies/Expendable - - 83 - 100 0.00%
6470 Funding to Outside Agencies 275,886 289,653 271,580 226,684 280,992 24.00% 6518 Other Supplies 17,931 8,098 25,788 22,000 - -100.00% 6561 Miscellaneous Expenses 3,784 819 424 9,000 46,250 413.89% Total Expense $ 299,915 $ 315,119 $ 308,506 $ 297,034 $ 409,142 Total Net Surplus/(Deficit) $ (299,894) $ (315,119) $ (308,506) $ (297,034) $ (409,142) 2024-2025 Operating Budget | City of Madera 87
(10201400) City Attorney's Office
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4343 Interfund Charges/ Legal Fees 4,256 4,207 4,422 4,422 4,201 -5.00% 4659 Refunds and Reimbursements 19 - - - - 0.00%
Total Revenue $ 4,275 $ 4,207 $ 4,422 $ 4,422 $ 4,201
6402 Telephone/Fax Charges 1,634 1,590 1,638 1,500 1,019 -32.10% 6440 Contracted Services 7 - - - - 0.00%
6444 Contracted Services/ Legal 325,821 231,531 365,598 440,000 360,000 -18.20% 6900 Interfund Charge - Fac. Maint. 5,674 5,674 5,156 5,156 5,156 0.00% 6918 Interfund Charges- Comp Maint 10,202 - - - - 0.00% 6920 Interfund Charges - Computer R 2,657 - - - - 0.00% Total Expense $ 345,996 $ 238,795 $ 372,392 $ 446,656 $ 366,175 Total Net Surplus/(Deficit) $ (341,721) $ (234,588) $ (367,970) $ (442,234) $ (361,974) 88 City of Madera | 2024-2025 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 Grants and Fleet Divisions within its organizational structure.
The mission of the Grants Division is to provide exceptional grant administration, resources, and development to advance 2024-2025 Operating Budget | City of Madera 89
Finance Department
the City’s vision and mission. Grants administration includes management of awarded grants, including reporting,
budgeting, compliance monitoring, project implementation and grant close-out. Grants also manages the transit system though a contract with a transportation provider. Madera’s transit system includes four fixed routes and a curb-to-curb ondemand service.
A description of the Fleet Division’s FY 2023/24
accomplishments and FY 2024/25 goals can be found in their chapter within the Internal Service Funds section 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.
▪ 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, maintain appropriate reserves, and
comply with all bond covenants.
▪ Coordinate 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.
▪ Ensure that the Transit system's funding and activities align with demand for service, incorporate input
provided by both the Transit Advisory Board and City
Council, and address priorities identified through the
Unmet Transit Needs assessment.
▪ Manage entitlement grant program operations,
ensuring compliance and effective use of program
funds.
▪ Provide reliable, cost-effective fleet management.
Key Accomplishments
Overview of accomplishments in FY 2023/24:
Finance:
▪ Completed the review and issuance of the FY 2022/23
Annual Comprehensive Financial Report (ACFR).
▪ Completed the review and issuance of the FY 2022/23
Single Audit report.
▪ Provided various financial reports to the Council and City departments.
▪ Provided ongoing staff training of the Tyler Munis
system.
▪ Implemented a cannabis revenue program to account
for cannabis revenues received by the City.
▪ Collected $4,463,236 in Citywide interest income
revenue, a 92 percent increase from FY 2022/23.
Purchasing:
▪ Managed 14 Requests for Proposals/Bids during the
fiscal year, 11 of which resulted in improvements to
City facilities or infrastructure.
▪ Conducted a public auction of surplus City assets in
May 2024, which netted $133,874.
Utility Billing:
▪ Collected $35,436,181 of revenue for the utility
funds.
90 City of Madera | 2024-2025 Operating Budget
▪ Applied over $1.2 million of Water and Wastewater
Arrearage Remediation funds from the State of
California.
▪ Implemented a rotating billing and payment schedule
for the City’s utility customers, resulting in decreased wait times and an improved customer experience.
Grants:
▪ Implemented the new “fourth route” for the City’s
fixed route transit system in January 2024. With the
new route, staff developed marketing materials and
oversaw installation of various bus service amenities
to efficiently utilize the new route.
▪ Oversaw and monitored CDBG recipients for
expenditure and programmatic compliance.
▪ Took possession of three mobile homes from loan
recipients who abandoned the properties and
prepared them for resale with the proceeds to be
used for additional loans to eligible individuals.
Goals & Performance Measures
Finance:
▪ Provide financial update reports to City Council, City staff, and the public in a timely manner.
▪ Perform a review of the City’s business license fee
collection, processing, and distribution procedures,
and develop and implement more efficient
procedures.
▪ Complete the FY 2023/24 Annual Comprehensive
Financial Report (ACFR) in a timely manner 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.
Purchasing:
▪ Identify ways to streamline purchasing/contracting
by creating template agreements for citywide use,
providing training, and reviewing the City's
purchasing policies to ensure that the City's
purchasing policies reflect contemporary practices.
Utility Billing:
▪ Revise methodology for issuing conservation refunds
by converting the refunds to credits on customers’
accounts.
Grants:
▪ Grants staff will initiate and implement a new transit feasibility study with the focus of evaluating a
potential micro-transit system.
▪ Grants staff will develop a spending plan for Home
Project Jurisdiction (HOME PJ) funding that was
awarded to the City in May 2024.
Department Fund Summary
The Finance Department is responsible for the following areas:
▪ Accounting
▪ Utility Billing
▪ Purchasing
▪ General Grants Oversight
▪ Transportation Dial-A-Ride
▪ Transportation Fixed Route
▪ CDBG Administration
▪ CDBG Capital and Public Improvement
▪ CDBG Public Service
▪ CalHOME, HOME, and HOME PJ
▪ Parking District Operations
▪ Fleet (please refer to the Fleet chapter in the Internal Service Funds section of this document)
The following is a summary of each:
Accounting
The Finance Department is also responsible for developing, implementing, and maintaining adequate financial accounting systems and internal controls. The department provides
2024-2025 Operating Budget | City of Madera 91
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. This unit is also responsible for issuance of business license certificates and monitoring of business license revenues. 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. Finally, Finance is responsible for developing and monitoring the City’s annual budget.
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
documents, and manages the City’s travel and credit card procurement programs.
General Grants Oversight
This budget will provide the general administration of the City's current grant awards and 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 operates four fixed routes.
CDBG Administration
The Community Development Block Grant (CDBG) provides
funding for 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.
92 City of Madera | 2024-2025 Operating Budget
Changes/Additions to Budget
• Grants will be administering $500,000 of HOME PJ
funds. Grants plans to develop a spending plan for
the funds using guidelines from the U.S. Department
of Housing and Urban Development.
• $250,000 for a feasibility study to evaluate a potential micro-transit system operating in Madera.
Budget Summary
▪ The Utility Billing Division detail pages are in the
corresponding Enterprise Fund section.
▪ The Fleet Division detail pages are in the Internal
Service Fund section.
Department Staffing & Structure
The Finance Department has 21 positions, not including Fleet.
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
▪ Grants: 6 positions (4 full-time, 2 part-time)
2024-2025 Operating Budget | City of Madera 93
(10201200) Finance
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4202 Application Fee 19,584 22,379 23,030 - 24,000 0.00% 4205 State SB1186 Fees/Bus Lic 1,426 892 125 - - 0.00%
4208 Late Payment/Other Penalty 12,922 7,121 5,174 - 6,000 0.00% 4347 Intrfnd Charges/ LA Zone Fees - - 11,056 11,056 2,918 -73.60% 4348 Interfund Charges/ Admin OH 461,044 466,411 450,404 450,404 450,406 0.00% 4355 Transfer-In - 112,000 316,440 316,440 316,440 0.00% 4437 Mandated Cost Recovery 35,839 49,009 - - - 0.00%
4649 Admin Fees 16,026 - - - - 0.00%
4657 Miscellaneous Revenue 1,403 935 1,175 - 1,000 0.00% 4659 Refunds and Reimbursements 122 - 83 - - 0.00%
Total Revenue $ 548,367 $ 658,747 $ 807,486 $ 777,900 $ 800,764 5000 Salaries/Full-time 266,635 278,578 401,832 405,982 594,402 46.40% 5005 Salaries/Part-time 47,877 9,101 - - - 0.00%
5100 Salaries/Overtime 2,159 5,368 2,930 3,000 2,500 -16.70% 5105 Salaries/Leave Payout 749 14,464 - - - 0.00%
5200 Salaries/Auto & Expense Allow 140 - - - - 0.00%
5300 Public Employee Retirement Sys 33,351 28,536 45,724 49,451 76,138 54.00% 5302 Long Term Disability Insurance 795 740 1,174 992 1,628 64.10% 5303 Life Insurance Premiums 256 222 317 321 523 62.90% 5304 Workers Compensation Insurance 24,611 27,099 37,247 39,225 50,743 29.40% 5305 Medicare Tax- Employer's Share 4,813 4,591 5,985 6,009 8,893 48.00% 5306 Unfunded Accrued Liability 59,040 51,255 63,247 63,247 70,913 12.10% 5307 Deferred Comp/Part-Time - 134 - - - 0.00%
5308 Deferred Compensation/Full-tim 8,760 8,311 15,182 11,542 23,949 107.50% 5309 Unemployment Insurance 766 832 891 685 1,167 70.40% 5310 Section 125 Benefit Allow. 46,308 59,213 108,939 108,364 173,126 59.80% 6402 Telephone/Fax Charges 5,661 6,953 6,566 5,668 2,842 -49.90% 6403 Cell Phone Charges - - - - 2,448 0.00%
6404 Internet Charges - - - - 1,430 0.00%
6405 Copier Lease/Paper Charges - - 8,963 3,000 6,994 133.10% 6410 Advertising/Job Announcements 9,877 - 1,097 3,500 - -100.00% 6414 Professional Dues 745 430 722 800 800 0.00%
6415 Publications/Subscriptions 695 905 695 695 695 0.00% 6416 Office Supplies/Expendable 3,379 3,501 3,076 4,000 5,280 32.00% 6417 Software Costs 375 - 700 5,375 375 -93.00%
6418 Postage / Other Mailing Charge 8,239 7,857 10,324 10,000 10,000 0.00% 6440 Contracted Services 151,972 196,946 26,464 202,500 164,356 -18.80% 6441 Contracted Services/ Citations 3,634 2,889 2,868 4,800 4,800 0.00% 6442 Audit Fees - - - - 100,250 0.00%
6516 Permits and Fees - 3 - - - 0.00%
6530 Conference/Training/Ed 3,018 6,684 3,415 10,000 10,000 0.00% 6561 Miscellaneous Expenses 1,858 25,585 30,339 200 200 0.00% 6563 Public Employee Bonding Premiu 5,328 5,328 5,388 - 20,000 0.00% 6900 Interfund Charge - Fac. Maint. 21,069 21,069 19,143 19,143 19,143 0.00% 6903 Interfund Charges - Cost Distr - 31,567 - - - 0.00% 6918 Interfund Charges- Comp Maint 24,487 28,304 27,712 27,712 32,717 18.10% 6920 Interfund Charges - Computer R 5,777 7,565 12,916 12,916 7,860 -39.10% 6924 Interfund Charges- Motor Renta 901 965 768 768 1,262 64.30% 7000 Vehicles and Equipment - - 1,948 - - 0.00%
7025 Software Cost - - 2,000 3,900 3,900 0.00%
8200 Transfer Out - - - - 286,394 0.00%
Total Expense $ 743,273 $ 834,995 $ 848,571 $ 1,003,795 $ 1,685,728 Total Net Surplus/(Deficit) $ (194,906) $ (176,248) $ (41,085) $ (225,895) $ (884,964) 94 City of Madera | 2024-2025 Operating Budget
(10201210) Purchasing
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4348 Interfund Charges/ Admin OH 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 52,801 60,922 64,155 64,789 85,971 32.70% 5105 Salaries/Leave Payout - 1,091 1,192 - - 0.00%
5300 Public Employee Retirement Sys 7,560 8,596 9,796 10,889 13,443 23.50% 5302 Long Term Disability Insurance 166 179 187 174 226 29.90% 5303 Life Insurance Premiums 69 74 74 72 87 20.80%
5304 Workers Compensation Insurance 3,967 5,446 5,619 6,069 7,501 23.60% 5305 Medicare Tax- Employer's Share 772 902 941 938 1,252 33.50% 5306 Unfunded Accrued Liability 17,857 19,860 19,844 19,844 22,249 12.10% 5308 Deferred Compensation/Full-tim 2,155 2,496 2,631 2,988 3,274 9.60% 5309 Unemployment Insurance 147 126 147 126 162 28.60%
5310 Section 125 Benefit Allow. 15,287 21,052 21,502 21,463 25,665 19.60% 6402 Telephone/Fax Charges 818 758 848 828 575 -30.60%
6403 Cell Phone Charges - - - - 146 0.00%
6404 Internet Charges - - - - 587 0.00%
6411 Advertising/Bids and Notices 849 - - - - 0.00%
6414 Professional Dues - 140 - 1,000 340 -66.00%
6415 Publications/Subscriptions - 203 195 300 850 183.30% 6416 Office Supplies/Expendable 335 171 752 500 600 20.00% 6417 Software Costs - - 5,511 6,000 2,500 -58.30%
6418 Postage / Other Mailing Charge - 134 220 150 150 0.00% 6440 Contracted Services 6,302 303 114 2,500 500 -80.00% 6530 Conference/Training/Ed 505 3,296 2,206 4,000 4,000 0.00% 6900 Interfund Charge - Fac. Maint. 13,675 13,675 13,352 12,426 12,426 0.00% 6902 Interfund Charges- Central Sup 151 11 371 11 396 3500.00% 6903 Interfund Charges - Cost Distr - 472 - - - 0.00%
6918 Interfund Charges- Comp Maint 10,202 11,322 11,085 11,085 13,087 18.10% 6920 Interfund Charges - Computer R 2,657 3,026 5,166 5,166 3,144 -39.10% 6924 Interfund Charges- Motor Renta 820 870 699 699 1,148 64.20% Total Expense $ 137,094 $ 155,124 $ 166,608 $ 172,017 $ 200,279 Total Net Surplus/(Deficit) $ (44,620) $ (62,650) $ (74,134) $ (79,543) $ (107,805) 2024-2025 Operating Budget | City of Madera 95
(10201220) General/Grant Oversight
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 5000 Salaries/Full-time - - - - 51,937 0.00%
5300 Public Employee Retirement Sys - - - - 5,898 0.00% 5302 Long Term Disability Insurance - - - - 131 0.00%
5303 Life Insurance Premiums - - - - 40 0.00%
5304 Workers Compensation Insurance - - - - 4,447 0.00% 5305 Medicare Tax- Employer's Share - - - - 746 0.00%
5306 Unfunded Accrued Liability - - - - 1,703 0.00%
5308 Deferred Compensation/Full-tim - - - - 913 0.00%
5309 Unemployment Insurance - - - - 65 0.00%
5310 Section 125 Benefit Allow. - - - - 12,084 0.00%
6402 Telephone/Fax Charges - - - - 1,957 0.00%
6403 Cell Phone Charges - - - - 1,247 0.00%
6404 Internet Charges - - - - 564 0.00%
6416 Office Supplies/Expendable - - - - 500 0.00%
6900 Interfund Charge - Fac. Maint. - - - - 4,251 0.00% 6902 Interfund Charges- Central Sup - - - - 114 0.00%
6918 Interfund Charges- Comp Maint - - - - 26,173 0.00% 6920 Interfund Charges - Computer R - - - - 6,288 0.00% 6924 Interfund Charges- Motor Renta - - - - 2,310 0.00% Total Expense $ - $ - $ - $ - $ 121,368
Total Net Surplus/(Deficit) $ - $ - $ - $ - $ 121,368
96 City of Madera | 2024-2025 Operating Budget
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 has and will continue to administer two separate budgets: Human Resources (General Fund 1020) and Risk Management (Insurance Reserve Fund
1090). As part of the FY 2024/25 budget, an additional
operating budget has been set up that will be administered by Human Resources within the Insurance Reserve Fund to
capture revenues and expenses related to property damage and remove the co-mingling of these activities with
maintenance costs in individual department expensing line items.
2024-2025 Operating Budget | City of Madera 97
Human Resources Department
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.
▪ 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
Key Accomplishments
Overview of accomplishments in FY 2023/24; data points
provided are as of June 30, 2024:
▪ Conducted 69 recruitments for Civil Service and atwill positions. ▪ Onboarded 100 new hires and facilitated 82 existing
employee transfers, promotions, and assignment
changes.
▪ Processed and provided ongoing administrative
management for 33 tort claims.
▪ Processed and provided ongoing case management
for 43 new reports of employee on-the-job injuries.
▪ In compliance with state mandates, reported,
investigated, and provided oversight for investigation
and reporting of 29 actual and potential COVID-19
workplace exposures.
▪ Processed and sought recovery for 141 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
$280,109.24 in actual recovered funds during the
fiscal year.
▪ Continued Wellness Challenges to encourage
employees to focus on initiatives such as Rethink Your
Drink (hydration), Find Your 30 (physical activity),
Step Up to the Plate (focus on healthy eating), Walk
this Way (step challenge), and Pay it Forward
(intentional acts of kindness). 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.
▪ Provided 10 in-house Harassment Prevention and
Abusive Conduct Training sessions to 70 new
employees in accordance with Government Code §
12950.1. Online training is provided to those who
cannot attend in-person class, however employees
and supervisors are encouraged to attend the inperson training conducted by Human Resources staff. ▪ Facilitated the implementation of Administrative
Policy AP-45.2 - Workplace Violence Prevention Plan
98 City of Madera | 2024-2025 Operating Budget
as required by California Senate Bill (SB) 553 and
ensured compliance by City departments.
▪ Hosted an in-person Employee Health & Benefits Fair,
providing employees information on their
comprehensive benefits package and access to
benefit providers. The Rock En’Roll event was held at
the John Wells Youth Center in October 2023 and
featured 22 plan providers and local businesses.
Employees also had the opportunity to complete their
annual benefit enrollment on-site with assistance
from Human Resources staff.
▪ Hosted two employee Onboarding Day events. The
first event in September 2023 included a total of 20
employees. The spring event was held in May 2024
and included 24 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
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.
▪ Solicited proposals for a new system to support online applications for City recruitments. Following
evaluation of proposals, procured NeoGov Insight,
including the Online Hiring Center (OHC), and
Onboard.
▪ Insight has allowed the City to move to a
completely paperless application and hiring
process. Applicants submit their interest in
positions through the City’s career page, and
all aspects of the recruitment and hiring
process flow through the online system.
▪ The OHC allows departments to manage
applicants they are considering for hire. Both
Insight and OHC together provide real-time
data on the status of recruitments and
department hiring processes.
▪ Initial implementation of Insight and OHC is
complete, however staff continues to learn
features and metrics of the new system to
enhance the experience for both internal
and external customers.
▪ Onboard is currently in implementation and
will provide a paperless experience for new
hires needing to complete required
documentation, provide check lists/tasks
lists for supervisors to prepare for their new
hire, and will also provide an opportunity for
a formal offboarding process when
individuals leave employment with the City.
▪ 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.
▪ 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. Worked with
FEMA Project Development Manager on project
development and submittal. 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. At this time, initial storm response portions of
the claim have moved to the obligation stage and the
remaining projects are still in review. The obligation
stage is when projects/requests transition from FEMA
to CalOES. Under the disaster management system,
CalOES is the recipient for all funds in California for the applicable disaster, the individual entities, such as the City, are subrecipients.
▪ Assumed lead for the City’s COVID-19 relief claim with CalOES and FEMA. After a review of initial claim
information submitted, staff expanded the claim to
include additional eligible expenses. This claim has
been obligated and transitioned from FEMA to
CalOES. Staff is currently working with CalOES to
provide final information to receive reimbursement.
▪ Continued commitment to participate in updating the
Madera County Multi-Jurisdictional Local Hazard
Mitigation Plan (LHMP).
▪ Continued participation in the Madera County
Department of Public Health Emergency
Preparedness Subcommittee.
▪ Facilitated advertising and enrollment for all City staff in 37 training opportunities for topics related to risk management and personnel, such as CPR/AED/First
Aid, Labor Code 101 for Public Agencies, and
2024-2025 Operating Budget | City of Madera 99
Temporary Traffic Control and Flagging. Additionally,
the City hosted the following trainings on-site:
ATV/UTV Safety Workshop, Driver Safety Training,
and Aquatics Risk Management .
▪ 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:
▪ Purchase a cross-street banner and partner with
Madera Police Department to educate the public
to “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.
▪ Participate 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 implementation and roll-out of NeoGov
Insight and Onboard.
▪ Procure and implement a system for employee
evaluations.
▪ Procure and implement a system for transitioning
personnel files from paper to electronic documents.
▪ Finalize the City’s COVID pandemic claim with CalOES. ▪ Finalize the City’s 2023 Winter Storms Event claim
with FEMA and move to CalOES administration of
close-out.
▪ Transition online benefit administration system
provider due to ongoing billing and enrollment
concerns.
▪ Facilitate opportunities to educate employees on
their available benefits and choices through on-site
visits with benefit representatives.
Changes/Additions to Budget
▪ $20,113 for addition NeoGov modules to facilitate
electronic performance evaluations and additional eforms. ▪ $4,000 to a Human Resources Department staff
member’s attendance at the annual NeoGov user
conference.
▪ $1,000,000 in the Risk Management Fund for claims
that are reimbursed by outside insurance parties for
damages to City property. For a more detailed
description, please see the “Risk
Management/10901515” narrative later in this
section.
Department Fund Summary
Human Resources
The Human Resources Department budget captures the
operating expenses for the personnel and risk management functions in expensing org 10201500. 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 Technology, a mobile computer lab is also provided to ensure employees have an opportunity to request assistance with the online enrollment platform.
100 City of Madera | 2024-2025 Operating Budget
Also included in the proposed budget is a request to purchase two additional NeoGov modules. The first module will provide an online employee evaluation system. Currently employee performance evaluations are captured on paper, with due dates tracked on a spreadsheet for all City employees. Current software systems have been evaluated and will not meet the City’s needs for a functioning online system. Staff is
recommending purchasing the NeoGov module for this
function as it will work with the existing Insight and Onboard modules and provide a system to assign, complete, and track performance evaluations in real time. The second proposed module for purchase will allow for electronic personnel files, replacing the City’s current paper processes. Adding these two modules to the City’s systems will provide enhanced
experiences for both employees and supervisors in managing the City’s workforce.
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 2024/25.
Risk Management
The Insurance Reserve Fund 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. The fund has historically had one operating budget. For FY 2024/25, the fund will add a second operating budget specific to property damage.
10901510
The risk management budget captured in expensing org
10901510 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 nominal estimates for the
coming year’s adjustments because the CSJVRMA is currently holding onto funds to capture interest earnings and offset high pool expenses during COVID. It should be noted, though, that actuarial analysis shows the City in a positive position for both worker’s compensation and liability pools. Additionally, CSJVRMA is currently evaluating forming a captive or
participating in a captive cell from one of its excess pools to enhance the opportunities available for investment returns.
There is an expensing line item within the operating budget 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.
This activity also includes expenses for outside investigators when needed to respond to complaints of workplace
wrongdoing. There is also a budget line item for citywide harassment and/or safety training.
10901515
New in this year’s budget is a specific operating budget to capture revenues and expenses for property damage claims.
Historically, when City property is damaged, Human Resources staff administer the claim for damages and the department responsible for the asset has been responsible for making and funding the repair and would receive the claim proceeds. This has created a co-mingling of expenses in department budgets between regular maintenance task expenses and property
damage. It also has caused delays in repairs when a
department does not have sufficient appropriations in their normal operating budget to proceed with repairs in a timely manner. The new operating budget will be used to capture all repairs needed to City assets caused by third parties. This will allow departments to focus their annual operating budget requests on routine maintenance requests, and claims history will be used to determine funding requests in the property damage 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.
2024-2025 Operating Budget | City of Madera 101
(10201500) HR/Risk Management
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4348 Interfund Charges/ Admin OH 403,792 403,792 403,794 403,792 403,792 0.00% 4659 Refunds and Reimbursements 1,128 - 15 - - 0.00%
Total Revenue $ 404,920 $ 403,792 $ 403,809 $ 403,792 $ 403,792 5000 Salaries/Full-time 303,508 346,034 336,319 348,944 381,144 9.20% 5005 Salaries/Part-time - 221 - - - 0.00%
5105 Salaries/Leave Payout 11,515 15,155 6,672 - - 0.00% 5200 Salaries/Auto & Expense Allow 893 952 900 900 900 0.00% 5300 Public Employee Retirement Sys 30,504 33,592 36,329 40,945 43,923 7.30% 5302 Long Term Disability Insurance 812 879 885 917 960 4.70% 5303 Life Insurance Premiums 251 315 291 326 333 2.10%
5304 Workers Compensation Insurance 24,116 32,122 30,204 32,112 31,811 -0.90% 5305 Medicare Tax- Employer's Share 4,663 5,174 4,843 4,986 5,440 9.10% 5306 Unfunded Accrued Liability 52,740 57,416 55,465 55,465 62,188 12.10% 5307 Deferred Comp/Part-Time - 8 - - - 0.00%
5308 Deferred Compensation/Full-tim 6,355 7,161 6,706 8,195 9,552 16.60% 5309 Unemployment Insurance 423 509 768 504 588 16.70%
5310 Section 125 Benefit Allow. 72,405 94,490 99,881 93,431 117,031 25.30% 6402 Telephone/Fax Charges 3,219 3,456 3,493 3,300 1,498 -54.60% 6403 Cell Phone Charges - - - - 1,609 0.00%
6404 Internet Charges - - - - 507 0.00%
6405 Copier Lease/Paper Charges 1,387 1,790 2,171 2,100 2,100 0.00% 6409 Community Outreach - 250 1,144 1,000 1,000 0.00%
6410 Advertising/Job Announcements 5,049 62,466 46,042 66,845 62,501 -6.50% 6411 Advertising/Bids and Notices - - - 100 500 400.00% 6413 Promotional Items 1,517 15,649 17,546 20,000 20,000 0.00% 6414 Professional Dues 520 530 - 680 680 0.00%
6416 Office Supplies/Expendable 1,209 799 1,314 2,000 2,000 0.00% 6417 Software Costs - - 440 - 2,669 0.00%
6418 Postage / Other Mailing Charge 561 820 485 1,000 600 -40.00% 6419 Food/Meals - - - - 1,500 0.00%
6440 Contracted Services 243,452 93,019 136,640 160,745 141,530 -12.00% 6460 Pre-Employment Costs 18,843 11,838 15,176 18,000 21,180 17.70% 6462 Employment Recruitment Costs 50 640 545 800 - -100.00% 6530 Conference/Training/Ed 3,823 8,209 2,739 4,200 10,000 138.10% 6900 Interfund Charge - Fac. Maint. 3,820 3,820 3,470 3,470 3,470 0.00% 6902 Interfund Charges- Central Sup 76 152 153 75 76 1.30% 6903 Interfund Charges - Cost Distr - 23,109 - - - 0.00% 6918 Interfund Charges- Comp Maint 20,406 22,643 22,169 22,169 26,173 18.10% 6920 Interfund Charges - Computer R 4,815 6,052 10,333 10,333 6,288 -39.10% 6924 Interfund Charges- Motor Renta 1,479 1,583 1,260 1,260 2,069 64.20% 7000 Vehicles and Equipment - - 6,121 5,800 - -100.00%
7025 Software Cost - - - - 37,299 0.00%
Total Expense $ 818,410 $ 850,854 $ 850,505 $ 910,602 $ 999,119 Total Net Surplus/(Deficit) $ (413,490) $ (447,062) $ (446,696) $ (506,810) $ (595,327) 102 City of Madera | 2024-2025 Operating Budget
(10901510) Insurance/Risk Management
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4162 Interest Income - - 58,791 - - 0.00%
4340 Interfund Chg Risk/ICR - - 250,000 250,000 250,000 0.00% 4355 Transfer-In 550,800 561,817 - - - 0.00%
4657 Miscellaneous Revenue 10 332 - - - 0.00%
4659 Refunds and Reimbursements 11,835 1,525 5,919 - 3,500 0.00% 4675 Retrospective Adjust Refund 273,035 300,404 46,829 135,000 - -100.00% Total Revenue $ 835,680 $ 864,078 $ 361,539 $ 385,000 $ 253,500 5301 Health Insurance Benefits (10,054) - - - - 0.00%
6413 Promotional Items 3,818 5,634 6,886 12,000 12,000 0.00% 6417 Software Costs - - 1,540 2,640 2,640 0.00%
6419 Food/Meals - - - - 2,100 0.00%
6440 Contracted Services 241,990 12,993 8,722 8,800 10,000 13.60% 6444 Contracted Services/ Legal 39,553 29,717 64,932 65,000 70,000 7.70% 6530 Conference/Training/Ed 10 6,763 430 1,500 10,000 566.70% 6532 Maintenance/Other Supplies - - - - 1,696 0.00%
6562 Retiree Insurance Premiums 157 - - - - 0.00%
6567 Retrospective Adjust. Cost 23,077 123,875 - 75,000 75,000 0.00% Total Expense $ 298,551 $ 178,982 $ 82,510 $ 164,940 $ 183,436 Total Net Surplus/(Deficit) $ 537,129 $ 685,096 $ 279,028 $ 220,060 $ 70,064 2024-2025 Operating Budget | City of Madera 103
(10901515) Insurance/Reimbursed Damages
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4659 Refunds and Reimbursements - - - - 1,000,000 0.00% Total Revenue $ - $ - $ - $ - $ 1,000,000
7000 Vehicles and Equipment - - - - 1,000,000 0.00%
Total Expense $ - $ - $ - $ - $ 1,000,000
Total Net Surplus/(Deficit) $ - $ - $ - $ - $ -
104 City of Madera | 2024-2025 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 MPD, Police Chief Giachino Chiaramonte leads and directs a dedicated, diverse workforce of sworn peace officers and non-sworn 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.
2024-2025 Operating Budget | City of Madera 105
Police Department
Investigations Division: Detective Unit, Special
Investigations Unit, MADNET, and Code Enforcement.
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 perform mid to large sized renovations to the police station facilities. Completed improvements include flooring updates, repair and
repainting of interior walls, and increasing security and storage with the expansion the north parking lot.
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.
Purchased 76 new Glock firearms to adhere to
contemporary law enforcement standards and ensure
uniformity in firearm usage. The 9mm firearm is equipped with an advanced sighting system that allows for easier handling and increased accuracy.
MDP was awarded the COPS FY 2022/23 Hiring Grant that allotted $500,000 to the City. This funding allowed MPD to hire and train four police officers in 2023. The officers will focus on strengthening local partnerships with
agencies such as Madera County Behavioral Health.
JAG Grant funds allowed the MPD to secure four license plate readers and eight communication radios. The
expansion of the city-wide surveillance system assists in solving and preventing crime quickly and effectively.
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 department has since created a wellness room for officers to decompress after difficult calls. The department has also invested in new gym equipment to promote the importance of
physical health.
The department met its goal of repainting the interior of the police facility. In addition, the report writing room, the most utilized space in the facility, received a makeover including new walls, desks, and chairs. Furthermore, the briefing room and break room received a modernized
update of brick wall paneling to provide professional
spaces for employees and community members during
department hosted events.
With the support of State Senator Anna Caballero, the department received $950,000 from the State to help
fund priority projects. Projects include securing a mobile command center, improving an employee parking lot, and
addressing issues that cause blight in the community by funding the Safe and Clean Team.
The MPD social media following has grown to over 57,000 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.
With the goal of transparency and professionalism, the department has invested in LEFTA, a software program,
that tracks and manages aspects of the police profession.
The software tracks actions such as use of forces, the field training program for newly hired officers, and internal affairs. This software will allow the department to
increase accountability as it tracks and identifies any biases that, if present, will be addressed and combated. 106 City of Madera | 2024-2025 Operating Budget
The department revived the highly requested
Neighborhood Watch Program after a four-year hiatus
due to the COVID-19 pandemic. This program allows
citizens to take pride in their community and build
relationships with officers. In addition, the department also relaunched its Business Watch program, similar to
Neighborhood Watch, but tailored to local business
operators.
After its comeback year due to the COVID-19 pandemic
hiatus, the Citizen’s Academy returned to a positive
response from the community. Class 15 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 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
116,686 emergency and non-emergency calls for service.
Department personnel handled 58,169 events in the
calendar year 2023. An event includes service calls and officer-initiated activities. In 2023, MPD responded to:
o 1,669 welfare checks
o 1,442 burglar alarms
o 3,120 requests for assistance
o 1,822 stray animal calls
o Investigated 91 dog bites.
Code Enforcement responded to 7,443 calls for
service. These calls resulted in the generation of 2,649 reports, resulting in 1,954 notices of violation and 176 citations for non-compliance. Staff also towed 157
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 580 cases in 2023.
Officers arrested 531 persons for driving under the
influence in 2023.
The Department completed its goal of launching the
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 the department’s recently drafted mission statement.
MPD has provided unprecedented support to the
vulnerable homeless community near the Fresno River.
Individuals have been provided services to improve their health, safety, and quality of life. For example, MPD
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.
Implement the Crisis Response Team to better utilize nonenforcement solutions to problems within the 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.
The Selective Traffic Enforcement Program Grant
provided $20,000 to fund the purchase of a speed trailer.
The speed trailer is deployed by the traffic unit in areas experiencing unsafe levels of speeding to remind drivers to abide by posted road laws and regulations.
With the assistance of State funds received with the
support of Senator Anna Caballero, finalized the
completion of the north parking lot. In addition, the City is completing the planning and procurement stages of
securing a Mobile Command Center.
In the previous fiscal year, the department improved
officer and community safety with the investment of new firearms designed to allow for easier handling and
equipped with an advanced optic to increase accuracy. To continue the goal of improving police gear, the
department plans on upgrading less lethal Taser systems with the latest model.
As traffic remains a top priority for the community, the department has acted by expanding the number of motor
2024-2025 Operating Budget | City of Madera 107
units present on the street. The motor unit consists of a supervisor and three officers focused on combating traffic violations such as speeding, right of way, distracted
driving, and DUI’s.
Changes/Additions to Budget
$200,000 is included for replacement of 67 tasers.
$50,000 of the total appropriation will be covered by
Supplemental Law Enforcement Services Fund (SLESF) and
$150,000 will be covered by Measure K.
$70,000 for the purchase of seven pole cameras. The
proposed purchase will expand the City’s camera network, which has proven to be effective for solving crimes. The funds will come from the SLESF.
$600,000 of funding for the purchase and equipping of a mobile command center is included in the Proposed Fiscal Year 2024/25 budget. $300,000 of this estimated
purchase price is in the Measure K with the remaining
$300,000 from a State grant budgeted in the Police Grants Fund.
Various facilities improvements are included in the
Proposed Budget, including:
o $100,000 for a kitchen remodel
o $100,000 for a lobby remodel
o $150,000 to complete the Police
Headquarters South Parking Lot expansion.
$114,497 has been allocated for Police staff dedicated to opioid abuse prevention and mitigation duties. $70,000
of the funding for this position comes from the National Opioids Settlement Fund (see Department Fund
Summary/National Opioids Settlement for further details on this funding source), while $44,497 comes from
Police’s General Fund budget.
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
National Opioids Settlement Fund
The following is a summary of each:
PD Operations
The PD Operations budget provides for 53 full-time sworn police officers and 22 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 also has funding to improve police technology and equipment and planned for the expansion of the police department by purchasing the Police Annex building.
Community Corrections Partnership
The Community Corrections Partnership budget funds the cost of the Special Investigations Police Sergeant and one Special Investigations officer. 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 $327,428 in FY 2024/25.
108 City of Madera | 2024-2025 Operating Budget
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 a full-time 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. The reimbursement amount is projected to increase as the City and the Housing Authority are in exploratory discussions to extend the agreement.
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.
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 first of a three-year grant providing a total of $42,227.
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. The Department was able to hire all four officers under this grant and will be entering into year two of the grant.
Selective Traffic Enforcement Program (STEP)
The Selective Traffic Enforcement Program is a grant that provides $125,000 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.
National Opioids Settlement Fund
The City has received approximately $70,000 from the
National Opioids Settlement Fund. These funds will aide in the department’s goal of implementing the Crisis Response Team.
The team will consist of two officers dedicated to promoting community wellness by embracing and applying Community
Policing philosophies and strategies. In addition, the team will address the needs of vulnerable populations that are
disproportionately impacted by Substance Use Disorder (SUD).
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, one part-time code enforcement officer, 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.
2024-2025 Operating Budget | City of Madera 109
Funding Source Amount 1
General Fund $14.1 million
Measure K (estimate) $3.5 million
Community Corrections Partnership $327k
School Policing
(3 Officers; City is reimbursed)
$383k
Housing Authority
(City pays the delta; 1 full-time Officer)
$97k
Justice Assistance Grant (JAG) $26k
Supplemental Law Enforcement Services
Funds (SLESF)
$100k
Tobacco Law Enforcement Grant for 3
years; this is the first year of the grant
$42k
COPS Hiring Grant
(4 new full-time officers over 4 years)
$500k
Selective Traffic Enforcement Program
(STEP)
$125k
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
110 City of Madera | 2024-2025 Operating Budget
(10202000) PD Operations
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4075 Public Safety Tax/Prop 172 219,642 227,703 225,870 225,000 230,000 2.20% 4190 Rental Income 51,289 59,682 62,873 63,000 65,067 3.30% 4199 Madera District Fair Revenue 16,922 16,267 17,439 17,000 17,700 4.10% 4203 Background Check/Report Fee 2,145 2,925 3,439 3,000 3,500 16.70% 4207 PD Cost Recov Fees 8,019 4,125 1,782 8,000 3,000 -62.50% 4211 Revenue/ False Alrm Resp Fees 12,750 4,250 2,325 10,000 4,000 -60.00% 4217 Revenue/ Co Jail Booking Fees 108 - - 300 - -100.00% 4235 Police Cite sign off/ Vehicle 20,687 11,757 9,942 16,000 12,000 -25.00% 4263 Alarm Permit Fees 7,700 10,200 3,550 20,000 4,500 -77.50% 4355 Transfer-In 145,974 149,725 128,771 134,056 128,771 -3.90% 4437 Mandated Cost Recovery - - 166,633 - 100,000 0.00% 4440 P.O.S.T. Reimbursement - - - - 40,000 0.00%
4550 Revenue/ Court Fines / Forfeit 303,606 344,893 347,921 315,000 350,000 11.10% 4552 Parking Ticket Penalties 38,944 26,118 14,632 35,000 18,000 -48.60% 4657 Miscellaneous Revenue 23,611 23,413 24,428 22,000 23,000 4.50% 4658 Revenue/Towing Fees 59,950 50,750 46,099 52,000 55,000 5.80% 4659 Refunds and Reimbursements 167,532 35,364 53,681 220,000 25,000 -88.60% 4676 Workers Comp Recovery - Wages - 2,252 119,146 - - 0.00% Total Revenue $ 1,078,880 $ 969,424 $ 1,228,531 $ 1,140,356 $ 1,079,538 5000 Salaries/Full-time 4,873,714 5,409,172 5,001,674 5,700,439 5,493,727 -3.60% 5005 Salaries/Part-time 11,385 28,517 33,130 30,600 19,381 -36.70% 5100 Salaries/Overtime 313,155 453,897 450,464 387,372 300,000 -22.60% 5105 Salaries/Leave Payout 415,796 497,972 542,632 - - 0.00% 5110 Salaries/Uniform Pay 58,893 69,732 59,479 66,699 63,254 -5.20% 5300 Public Employee Retirement Sys 1,005,204 990,777 983,352 1,192,441 1,126,499 -5.50% 5302 Long Term Disability Insurance 13,155 13,382 20,161 13,919 13,911 -0.10% 5303 Life Insurance Premiums 4,135 4,304 3,929 4,405 4,764 8.10% 5304 Workers Compensation Insurance 438,077 577,276 529,160 564,616 446,564 -20.90% 5305 Medicare Tax- Employer's Share 82,845 94,050 87,215 89,697 84,296 -6.00% 5306 Unfunded Accrued Liability 1,688,460 2,005,995 2,055,052 2,055,052 1,736,921 -15.50% 5307 Deferred Comp/Part-Time 390 995 527 1,147 727 -36.60% 5308 Deferred Compensation/Full-tim 33,007 41,901 39,260 47,932 59,821 24.80% 5309 Unemployment Insurance 11,471 11,657 11,264 9,795 11,371 16.10% 5310 Section 125 Benefit Allow. 988,150 1,269,861 1,213,001 1,344,903 1,278,076 -5.00% 6401 Gas and Electric Utilities 90,644 54,916 58,889 95,000 62,105 -34.60% 6402 Telephone/Fax Charges 105,137 122,837 132,566 133,000 35,842 -73.10% 6403 Cell Phone Charges - - - - 66,498 0.00%
6404 Internet Charges - - - - 2,860 0.00%
6405 Copier Lease/Paper Charges - 8,429 7,478 7,000 11,000 57.10% 6409 Community Outreach 4,260 8,730 7,272 15,000 11,500 -23.30% 6414 Professional Dues 3,767 6,642 3,790 4,500 6,205 37.90% 6415 Publications/Subscriptions 1,712 1,172 189 2,500 979 -60.80% 6416 Office Supplies/Expendable 18,144 21,025 16,775 21,000 19,175 -8.70% 6417 Software Costs - - - - 100,720 0.00%
6418 Postage / Other Mailing Charge 9,508 6,350 5,631 10,000 6,075 -39.30% 6419 Food/Meals - - - - 200 0.00%
6425 Vehicle Fuel, Supplies & Maint 183,140 195,466 183,252 194,128 190,398 -1.90% 6440 Contracted Services 233,957 186,683 256,974 259,400 143,348 -44.70% 6444 Contracted Services/ Legal - - - - 1,000 0.00%
6460 Pre-Employment Costs - - - - 23,500 0.00%
6462 Employment Recruitment Costs 58,417 62,250 68,159 70,000 28,318 -59.50% 6516 Permits and Fees - - 600 600 750 25.00%
6518 Other Supplies 20,425 25,260 24,890 25,000 14,320 -42.70% 6524 Ammunition - - - - 30,000 0.00%
6530 Conference/Training/Ed 70,061 69,701 75,443 70,000 111,800 59.70% 2024-2025 Operating Budget | City of Madera 111
(10202000) PD Operations
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 6532 Maintenance/Other Supplies 15,650 14,300 13,604 14,452 20,050 38.70% 6536 Tuition Reimbursement - - 9,717 - 14,400 0.00%
6552 Investigative Expenses 27,885 25,000 36,022 37,000 31,975 -13.60% 6560 Liability / Property Insurance 91,907 106,010 625,565 625,481 571,658 -8.60% 6562 Retiree Insurance Premiums 12,080 9,778 19,734 11,757 19,077 62.30% 6900 Interfund Charge - Fac. Maint. 60,459 60,459 101,296 101,296 101,296 0.00% 6902 Interfund Charges- Central Sup 3,452 421 829 421 1,574 273.90% 6903 Interfund Charges - Cost Distr - 429,317 - - - 0.00% 6907 Interfund Chrg/Vehicle Replcmt 218,330 280,902 306,335 306,335 320,192 4.50% 6908 Interfund Chrg/Vehicle Maint. 146,325 164,084 196,287 196,287 158,358 -19.30% 6918 Interfund Charges- Comp Maint 306,093 254,735 249,404 249,404 294,445 18.10% 6920 Interfund Charges - Computer R 77,906 68,082 116,243 116,243 70,736 -39.10% 6926 Interfund Chg Risk Charges - - - - 61,755 0.00%
7000 Vehicles and Equipment 32,188 36,611 76,294 75,285 - -100.00% 8000 Interest Expense 13,739 10,648 7,470 7,470 4,207 -43.70% 8001 Principal Payment - - - - 120,800 0.00%
8002 Lease Payment 111,200 114,400 117,400 117,400 - -100.00% 8200 Transfer Out - - 249,142 249,142 291,909 17.20%
8210 Transfers Out/Debt Service 7,278 26,734 40,623 40,623 40,611 0.00% Total Expense $ 11,861,502 $ 13,840,429 $ 14,038,171 $ 14,564,741 $ 13,628,948 Total Net Surplus/(Deficit) $ (10,782,622) $ (12,871,006) $ (12,809,640) $ (13,424,385) $ (12,549,410) 112 City of Madera | 2024-2025 Operating Budget
(10202020) PD - CCP
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4659 Refunds and Reimbursements 142,300 142,300 - - - 0.00% Total Revenue $ 142,300 $ 142,300 $ - $ - $ -
5000 Salaries/Full-time 99,476 108,028 (3,633) - - 0.00% 5100 Salaries/Overtime 10,636 6,825 - - - 0.00%
5105 Salaries/Leave Payout 4,588 11,324 (188) - - 0.00% 5110 Salaries/Uniform Pay 1,014 1,039 (39) - - 0.00%
5300 Public Employee Retirement Sys 28,935 30,536 (624) - - 0.00% 5302 Long Term Disability Insurance 275 267 (6) - - 0.00% 5303 Life Insurance Premiums 67 68 (2) - - 0.00%
5304 Workers Compensation Insurance 8,893 11,086 (209) - - 0.00% 5305 Medicare Tax- Employer's Share 1,667 1,491 (63) - - 0.00% 5306 Unfunded Accrued Liability 36,931 49,331 46,604 - - 0.00% 5309 Unemployment Insurance 147 126 - - - 0.00%
5310 Section 125 Benefit Allow. 23,175 30,013 (1,268) - - 0.00% 8200 Transfer Out - - - 137,002 - -100.00%
Total Expense $ 215,803 $ 250,134 $ 40,572 $ 137,002 $ - Total Net Surplus/(Deficit) $ (73,503) $ (107,834) $ (40,572) $ (137,002) $ - 2024-2025 Operating Budget | City of Madera 113
(10202030) Schools Policing
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4219 MUSD Police Contract Charges 483,203 578,044 416,403 553,362 - -100.00% Total Revenue $ 483,203 $ 578,044 $ 416,403 $ 553,362 $ - 5000 Salaries/Full-time 207,615 228,289 208,988 247,615 6,144 -97.50% 5100 Salaries/Overtime 20,196 43,690 33,431 45,000 - -100.00% 5105 Salaries/Leave Payout 27,463 39,577 6,790 - - 0.00% 5110 Salaries/Uniform Pay 2,990 3,079 3,933 3,051 3,051 0.00% 5300 Public Employee Retirement Sys 42,351 42,860 42,487 54,121 2,315 -95.70% 5302 Long Term Disability Insurance 537 538 637 532 - -100.00% 5303 Life Insurance Premiums 178 189 174 189 33 -82.50% 5304 Workers Compensation Insurance 19,727 27,216 22,331 26,814 - -100.00% 5305 Medicare Tax- Employer's Share 3,733 4,438 3,612 4,184 609 -85.40% 5306 Unfunded Accrued Liability 74,694 93,882 - - - 0.00% 5309 Unemployment Insurance 477 367 387 380 12 -96.80%
5310 Section 125 Benefit Allow. 52,992 70,635 67,742 73,925 45,359 -38.60% Total Expense $ 452,952 $ 554,761 $ 390,513 $ 455,811 $ 57,523 Total Net Surplus/(Deficit) $ 30,251 $ 23,283 $ 25,890 $ 97,551 $ (57,523) 114 City of Madera | 2024-2025 Operating Budget
(10202040) PD Housing Authority
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4661 Refunds and Reimb/Housing Auth 95,000 60,548 95,000 95,000 128,218 35.00% Total Revenue $ 95,000 $ 60,548 $ 95,000 $ 95,000 $ 128,218 5000 Salaries/Full-time 78,208 37,280 75,477 78,109 200 -99.70% 5100 Salaries/Overtime 547 39 1,057 - - 0.00%
5105 Salaries/Leave Payout 1,472 1,268 - - - 0.00%
5110 Salaries/Uniform Pay 997 417 39 - - 0.00%
5300 Public Employee Retirement Sys 22,711 9,935 24,314 26,199 - -100.00% 5302 Long Term Disability Insurance 247 112 246 252 - -100.00% 5303 Life Insurance Premiums 66 29 54 56 4 -92.90%
5304 Workers Compensation Insurance 6,218 3,173 6,585 6,960 - -100.00% 5305 Medicare Tax- Employer's Share 1,200 513 1,135 1,045 109 -89.60% 5306 Unfunded Accrued Liability 29,488 12,177 - - - 0.00% 5309 Unemployment Insurance 147 - 113 112 - -100.00%
5310 Section 125 Benefit Allow. 22,659 6,461 11,765 3,484 8,259 137.10% Total Expense $ 163,959 $ 71,404 $ 120,786 $ 116,217 $ 8,572 Total Net Surplus/(Deficit) $ (68,959) $ (10,856) $ (25,786) $ (21,217) $ 119,646 2024-2025 Operating Budget | City of Madera 115
(10202060) Animal Control
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4101 Animal License Revenue 7,106 3,041 3,306 7,000 3,000 -57.10% 4551 Fines/Penalties for Violation 1,275 1,314 975 1,500 1,000 -33.30% 4657 Miscellaneous Revenue 675 365 430 600 600 0.00%
4659 Refunds and Reimbursements - (853) - 500 - -100.00% Total Revenue $ 9,056 $ 3,867 $ 4,711 $ 9,600 $ 4,600
5000 Salaries/Full-time 44,969 61,913 79,741 74,175 152,914 106.20% 5100 Salaries/Overtime 1,707 249 749 3,000 3,000 0.00%
5105 Salaries/Leave Payout - 2,393 - - - 0.00%
5110 Salaries/Uniform Pay 600 941 978 971 1,465 50.90%
5300 Public Employee Retirement Sys 4,230 6,102 8,284 8,870 31,060 250.20% 5302 Long Term Disability Insurance 136 214 262 394 446 13.20% 5303 Life Insurance Premiums 69 95 100 43 156 262.80%
5304 Workers Compensation Insurance 3,611 5,684 6,769 4,005 13,021 225.10% 5305 Medicare Tax- Employer's Share 753 961 1,227 665 2,371 256.50% 5306 Unfunded Accrued Liability 6,849 10,598 - - - 0.00% 5308 Deferred Compensation/Full-tim 1,681 2,593 3,160 3,384 4,359 28.80% 5309 Unemployment Insurance 225 468 546 126 363 188.10% 5310 Section 125 Benefit Allow. 9,309 43,429 30,163 21,529 42,644 98.10% 6416 Office Supplies/Expendable - - - - 500 0.00%
6418 Postage / Other Mailing Charge 59 - - 1,000 300 -70.00% 6425 Vehicle Fuel, Supplies & Maint 6,370 8,810 14,697 13,500 15,285 13.20% 6440 Contracted Services 157,527 165,434 173,661 173,644 182,326 5.00% 6530 Conference/Training/Ed - - - - 2,500 0.00%
6532 Maintenance/Other Supplies - - 10,095 10,000 6,100 -39.00% 6560 Liability / Property Insurance - - 67 67 90 34.30% 6902 Interfund Charges- Central Sup 298 65 285 65 138 112.30% 6907 Interfund Chrg/Vehicle Replcmt 3,733 3,733 5,333 5,333 10,800 102.50% 6908 Interfund Chrg/Vehicle Maint. 6,481 6,572 7,743 7,743 6,266 -19.10% 6926 Interfund Chg Risk Charges - - - - 10 0.00%
Total Expense $ 248,611 $ 320,254 $ 343,861 $ 328,514 $ 476,114 Total Net Surplus/(Deficit) $ (239,555) $ (316,387) $ (339,150) $ (318,914) $ (471,514) 116 City of Madera | 2024-2025 Operating Budget
(10204400) Code Enforcement
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4070 License Tax Revenue - 7,024 (866) 15,000 1,000 -93.30% 4076 Registration Fee 3,350 1,075 5,575 3,000 4,000 33.30% 4202 Application Fee - - - 2,000 - -100.00%
4203 Background Check/Report Fee 910 1,850 1,825 2,000 1,000 -50.00% 4355 Transfer-In 18,903 18,903 18,903 18,903 18,903 0.00% 4434 Grants - - - 100,000 - -100.00%
4551 Fines/Penalties for Violation 73,912 92,802 74,926 100,000 100,000 0.00% 4554 Vehicle Abatement Fee - 58,457 103,279 65,000 100,000 53.80% 4555 Multi-Family Inspection Fees - (482) - - - 0.00%
4561 Rental Inspection Fee - 1,718 583 2,500 1,000 -60.00% 4562 Taxi Cab Inspection Fee 1,380 960 1,680 1,000 1,000 0.00% 4659 Refunds and Reimbursements 6 - - - - 0.00%
4684 Cost Recovery for Weed Abateme - - 4,048 - 5,000 0.00% 4685 Cost Recovery - Nuisance Abate - - - - 10,000 0.00% Total Revenue $ 98,461 $ 182,308 $ 209,954 $ 309,403 $ 241,903 5000 Salaries/Full-time 224,226 329,182 284,057 374,804 469,480 25.30% 5005 Salaries/Part-time 29,447 26,265 29,095 45,926 - -100.00% 5100 Salaries/Overtime 4,574 3,524 3,896 15,500 4,545 -70.70% 5105 Salaries/Leave Payout - 2,103 277 - - 0.00%
5110 Salaries/Uniform Pay 762 1,691 1,677 1,927 1,617 -16.10% 5300 Public Employee Retirement Sys 28,789 39,794 37,091 50,658 86,870 71.50% 5302 Long Term Disability Insurance 612 893 825 1,166 1,011 -13.30% 5303 Life Insurance Premiums 364 432 326 431 436 1.20%
5304 Workers Compensation Insurance 21,810 34,291 29,992 41,675 40,559 -2.70% 5305 Medicare Tax- Employer's Share 3,974 5,438 4,709 6,546 6,882 5.10% 5306 Unfunded Accrued Liability 61,706 82,735 65,996 65,996 73,995 12.10% 5307 Deferred Comp/Part-Time 1,253 1,025 1,097 1,722 - -100.00% 5308 Deferred Compensation/Full-tim 8,944 13,056 11,319 16,712 15,345 -8.20% 5309 Unemployment Insurance 988 1,153 953 1,134 1,002 -11.60% 5310 Section 125 Benefit Allow. 44,922 85,696 103,037 108,117 103,465 -4.30% 6402 Telephone/Fax Charges 10,566 9,535 8,988 10,584 7,880 -25.50% 6403 Cell Phone Charges - - - - 698 0.00%
6404 Internet Charges - - - - 2,005 0.00%
6411 Advertising/Bids and Notices 76 - - 1,000 - -100.00% 6414 Professional Dues 475 800 300 500 500 0.00%
6415 Publications/Subscriptions 59 59 69 250 79 -68.40% 6416 Office Supplies/Expendable 2,192 2,833 3,117 5,000 2,400 -52.00% 6417 Software Costs - - - - 700 0.00%
6418 Postage / Other Mailing Charge 3,798 3,306 2,792 7,000 4,826 -31.10% 6425 Vehicle Fuel, Supplies & Maint 7,335 6,695 9,299 7,775 9,583 23.30% 6437 Weed Abatement Expense - 1,700 3,400 10,000 5,000 -50.00% 6438 Nuisance Abatement Expense - - - - 25,000 0.00%
6439 City/River Trash Abatement - 262,160 140,000 140,000 - -100.00% 6440 Contracted Services 6,573 7,250 5,070 8,500 - -100.00% 6530 Conference/Training/Ed 6,901 5,333 6,009 7,000 11,900 70.00% 6532 Maintenance/Other Supplies 6,419 2,546 7,964 6,500 2,400 -63.10% 6560 Liability / Property Insurance - - 2,438 2,438 2,766 13.50% 6561 Miscellaneous Expenses - 120 - - - 0.00%
6902 Interfund Charges- Central Sup - 73 - 73 24 -67.10% 6903 Interfund Charges - Cost Distr - 23,517 - - - 0.00% 6907 Interfund Chrg/Vehicle Replcmt 14,640 18,867 25,086 25,086 22,632 -9.80% 6908 Interfund Chrg/Vehicle Maint. 14,914 17,116 20,164 20,164 16,317 -19.10% 6918 Interfund Charges- Comp Maint 55,862 36,795 36,025 36,025 42,531 18.10% 2024-2025 Operating Budget | City of Madera 117
(10204400) Code Enforcement
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 6920 Interfund Charges - Computer R 13,130 9,834 16,791 16,791 10,218 -39.10% 6926 Interfund Chg Risk Charges - - - - 299 0.00%
7000 Vehicles and Equipment - - - - 5,000 0.00%
Total Expense $ 575,310 $ 1,035,817 $ 861,857 $ 1,037,000 $ 977,965 Total Net Surplus/(Deficit) $ (476,850) $ (853,509) $ (651,904) $ (727,597) $ (736,062) 118 City of Madera | 2024-2025 Operating Budget
(10252000) Measure K Sales Tax - Police
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4085 Measure K Revenue 3,481,613 3,448,364 2,834,393 3,589,869 3,484,000 -2.90% 4162 Interest Income 11,818 51,664 53,535 50,000 60,000 20.00% 4167 Rents and Leases 1,047 - (155) - - 0.00%
4190 Rental Income 100 100 100 100 100 0.00%
4354 Interfund Salary & Bene Reimb 214,157 3,316 - - - 0.00% 4355 Transfer-In - - 94,055 94,055 93,229 -0.90%
4657 Miscellaneous Revenue - 182 - - - 0.00%
4659 Refunds and Reimbursements - - 554 - 20,000 0.00%
Total Revenue $ 3,708,735 $ 3,503,627 $ 2,982,482 $ 3,734,024 $ 3,657,329 5000 Salaries/Full-time 1,006,119 715,366 1,016,488 1,059,200 933,945 -11.80% 5005 Salaries/Part-time - - - - 13,021 0.00%
5100 Salaries/Overtime 52,891 21,149 54,170 54,127 150,000 177.10% 5105 Salaries/Leave Payout 73,773 78,547 78,725 - - 0.00% 5110 Salaries/Uniform Pay 12,389 7,319 12,580 11,931 11,524 -3.40% 5300 Public Employee Retirement Sys 182,908 139,880 193,282 212,590 178,056 -16.20% 5302 Long Term Disability Insurance 2,586 1,837 3,010 2,862 2,642 -7.70% 5303 Life Insurance Premiums 763 480 769 751 821 9.30%
5304 Workers Compensation Insurance 90,288 72,484 99,232 101,467 77,831 -23.30% 5305 Medicare Tax- Employer's Share 16,867 11,959 17,023 16,515 16,071 -2.70% 5306 Unfunded Accrued Liability 351,655 254,261 247,810 247,810 225,896 -8.80% 5307 Deferred Comp/Part-Time - - - - 488 0.00%
5308 Deferred Compensation/Full-tim 5,169 6,558 12,249 17,876 7,504 -58.00% 5309 Unemployment Insurance 2,074 1,422 2,455 1,783 1,990 11.60% 5310 Section 125 Benefit Allow. 211,154 174,350 259,632 270,798 242,599 -10.40% 6401 Gas and Electric Utilities 7,361 8,630 - 12,000 8,975 -25.20% 6402 Telephone/Fax Charges 384 471 - 7,500 - -100.00%
6416 Office Supplies/Expendable 1,732 554 671 2,532 2,500 -1.30% 6425 Vehicle Fuel, Supplies & Maint 4,497 5,705 18,004 25,272 28,455 12.60% 6440 Contracted Services 1,500 8,836 107,772 106,500 7,950 -92.50% 6460 Pre-Employment Costs - - - - 20,680 0.00%
6462 Employment Recruitment Costs - - 50,864 50,000 - -100.00% 6530 Conference/Training/Ed 17,634 1,535 15,657 9,313 36,600 293.00% 6532 Maintenance/Other Supplies 50,433 176,592 164,934 200,500 170,200 -15.10% 6552 Investigative Expenses 107 - 10,000 10,000 - -100.00% 6610 Contingency - - - - 30,000 0.00%
6903 Interfund Charges - Cost Distr - 88,726 - - - 0.00% 6907 Interfund Chrg/Vehicle Replcmt 57,027 63,933 70,517 70,517 71,917 2.00% 6908 Interfund Chrg/Vehicle Maint. 37,724 39,105 46,069 46,069 37,279 -19.10% 6920 Interfund Charges - Computer R 2,450 - - - - 0.00% 7000 Vehicles and Equipment - - - - 351,000 0.00%
7030 Facilities And Improvements 5,213 11,464 354,607 819,000 410,000 -49.90% 8200 Transfer Out 112,000 224,000 352,000 352,000 112,000 -68.20% 8210 Transfers Out/Debt Service 251 1,474 6,788 6,788 6,786 0.00% Total Expense $ 2,306,950 $ 2,116,637 $ 3,195,310 $ 3,715,701 $ 3,156,730 Total Net Surplus/(Deficit) $ 1,401,785 $ 1,386,990 $ (212,827) $ 18,323 $ 500,599 2024-2025 Operating Budget | City of Madera 119
(10814460) Tire Amnesty Grant
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 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 579 - - - - 0.00%
6440 Contracted Services 7,487 - - - - 0.00%
6532 Maintenance/Other Supplies 18 - - - - 0.00%
Total Expense $ 8,084 $ - $ - $ - $ -
Total Net Surplus/(Deficit) $ 16,529 $ 17,716 $ - $ - $ - 120 City of Madera | 2024-2025 Operating Budget
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
▪ Conduct SB 1205 Fire and Life Safety Inspections
Responsibility
The Fire Department:
▪ Serve: We are committed to the safety and wellbeing of the public and our employees. 2024-2025 Operating Budget | City of Madera 121
Fire Department
▪ 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 2023/24
▪ New Side by Side vehicle placed in service at station 56 ▪ Purchased new SCBA air packs with integrated
thermal imaging cameras to enhance firefighter
safety
▪ Qualified more personnel as fire Subject Matter
Instructors
▪ Set aside $490,000 for the Fire Apparatus
replacement fund
▪ Placed 2, 4 air gas monitors in service
▪ Participated in the Fresno River clean-up to minimize fuel load
▪ Started fire inspections for multi-family occupancies ▪ Inspected 100 percent hotels and motels per SB
1205
▪ Implemented a geo-spatial tracking program for all
public fire hydrants.
▪ Purchased 10 sets of additional turnout gear for new
health and safety standards.
▪ Council approved reclassifying two Firefighters to
Fire Engineers for a higher level of service to the
community
▪ Purchased skid steer for river clean-up projects to
minimize fire potential and impact
▪ Successfully mitigated 3,575 calls, including:
o 2,122 emergency medical calls
o 808 fires
o 298 motor vehicle accidents
o 188 public service assists (nonemergency calls of service) o 159 hazardous materials/ stand by
Goals & Performance Measures
▪ Emphasize the prevention of fire and other perils
through effective code adoption and enforcement
activities in the City
▪ Work on improving the Insurance Service Office (ISO)
rate to a Class 3 Fire Department, creating cost
savings for citizens and businesses of Madera on
their insurance policies
122 City of Madera | 2024-2025 Operating Budget
▪ 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
▪ Place New Engine 57 in service
▪ Design a new Squad Truck for future purchase order.
Said truck will replace an existing truck at Station 56.
The primary need for this equipment is the Fresno
River and more rugged terrains
Changes/Additions to Budget
▪ Funds for the City’s contract with CalFire to provide fire protection services is budgeted at $6,236,553.
This figure represents $191,854 reduction from the
$6,428,387 which was budgeted in Fiscal Year
2023/24. The savings is due to a one-time reduction
in the pension contribution for CalFire staff. The
$6,236,553 is budgeted in both the General Fund
($4,157,910) and Measure K – Fire ($2,078,643)
Funds
▪ A total of $334,340 has been budgeted in the
Measure K – Fire Fund to cover unanticipated
building repair costs that may arise during the fiscal
year.
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. 2024-2025 Operating Budget | City of Madera 123
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 Fire Captains
3 Apparatus Engineers
3 Firefighters
3 Fire Captains
5 Apparatus Engineer
Fire Department Organization Chart
Fire Department Organization Chart
124 City of Madera | 2024-2025 Operating Budget
(10202500) Fire
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4167 Rents and Leases 12,240 - - - - 0.00%
4212 Revenue/ Fire Special Svs Fee 263 27 - - - 0.00%
4247 Weed Abatement Fee - 550 - - - 0.00%
4346 Interfund Charges/ Cost Dist 57,820 57,820 57,820 57,820 59,266 2.50% 4659 Refunds and Reimbursements - 24,289 - - - 0.00%
Total Revenue $ 70,322 $ 82,686 $ 57,820 $ 57,820 $ 59,266 6401 Gas and Electric Utilities 43,097 38,691 56,004 - 38,830 0.00% 6402 Telephone/Fax Charges 16,253 15,545 12,667 - 9,803 0.00% 6403 Cell Phone Charges - - - - 947 0.00%
6404 Internet Charges - - - - 2,952 0.00%
6411 Advertising/Bids and Notices - - - - 1,000 0.00%
6415 Publications/Subscriptions 231 - 57 5,000 4,500 -10.00% 6416 Office Supplies/Expendable 2,001 1,222 1,140 3,176 3,872 21.90% 6419 Food/Meals - - - - 2,000 0.00%
6425 Vehicle Fuel, Supplies & Maint 74,334 94,115 119,887 135,500 154,735 14.20% 6440 Contracted Services 4,935,251 2,785,335 5,363,514 4,285,591 4,157,910 -3.00% 6448 Bond/Loan Admin Fees 3,750 1,500 1,500 - - 0.00%
6530 Conference/Training/Ed 8,368 8,849 13,855 14,000 16,107 15.10% 6532 Maintenance/Other Supplies 59,063 54,996 77,378 80,000 126,963 58.70% 6551 Expense/ Damaged Vehicle Ins 40,773 - - - - 0.00%
6560 Liability / Property Insurance 32,713 37,733 89,338 89,326 71,394 -20.10% 6561 Miscellaneous Expenses (20) - - - 3,630 0.00%
6900 Interfund Charge - Fac. Maint. 43,427 43,427 133,006 133,006 88,675 -33.30% 6902 Interfund Charges- Central Sup 2,721 2,107 1,459 2,107 1,822 -13.50% 6918 Interfund Charges- Comp Maint 20,406 33,965 33,254 33,254 26,175 -21.30% 6920 Interfund Charges - Computer R 4,315 9,078 15,499 15,499 6,288 -59.40% 6926 Interfund Chg Risk Charges - - - - 7,712 0.00%
7000 Vehicles and Equipment - 140 - - - 0.00%
8210 Transfers Out/Debt Service 2,935 11,628 25,077 25,077 25,070 0.00% Total Expense $ 5,289,619 $ 3,138,331 $ 5,943,635 $ 4,821,536 $ 4,750,385 Total Net Surplus/(Deficit) $ (5,219,297) $ (3,055,645) $ (5,885,815) $ (4,763,716) $ (4,691,119) 2024-2025 Operating Budget | City of Madera 125
(10262500) Measure K Sales Tax - Fire
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4085 Measure K Revenue 3,481,613 3,448,364 2,834,393 3,589,870 3,484,000 -2.90% 4162 Interest Income 33,754 131,325 117,444 150,000 150,000 0.00% 4659 Refunds and Reimbursements 5,573 - - - - 0.00%
Total Revenue $ 3,520,939 $ 3,579,689 $ 2,951,837 $ 3,739,870 $ 3,634,000 6401 Gas and Electric Utilities - - - - 19,415 0.00%
6402 Telephone/Fax Charges 556 596 551 - 5,612 0.00%
6403 Cell Phone Charges - - - - 474 0.00%
6411 Advertising/Bids and Notices - - - - 500 0.00%
6415 Publications/Subscriptions 1,783 16 1,438 750 2,250 200.00% 6416 Office Supplies/Expendable 1,558 2,497 1,413 2,632 2,632 0.00% 6419 Food/Meals - - - - 1,000 0.00%
6425 Vehicle Fuel, Supplies & Maint 27,054 40,805 61,484 70,880 76,868 8.40% 6440 Contracted Services 6,237 1,394,653 2,678,620 2,142,796 2,080,119 -2.90% 6530 Conference/Training/Ed 3,125 2,596 7,349 10,160 8,053 -20.70% 6532 Maintenance/Other Supplies 50,793 53,982 79,158 90,171 63,482 -29.60% 6560 Liability / Property Insurance - - - - 35,691 0.00% 6561 Miscellaneous Expenses - (3,436) - 4,733 1,815 -61.70% 6610 Contingency - - - - 65,500 0.00%
6900 Interfund Chg Facility Maint. - - - - 44,331 0.00% 6902 Interfund Chg Central Supply - - - - 911 0.00%
6907 Interfund Chrg/Vehicle Replcmt 8,267 17,000 17,000 17,000 - -100.00% 6918 Interfund Chg Comp Maint - - - - 13,085 0.00%
6920 Interfund Chg Computer Replace - - - - 3,143 0.00% 6926 Interfund Chg Risk Charges - - - - 3,856 0.00%
7000 Vehicles and Equipment 751,460 164,826 39,352 55,404 50,000 -9.80% 7025 Software Cost - - 14,007 22,000 22,000 0.00%
7030 Facilities And Improvements 5,191 (86,536) 16,565 320,000 334,340 4.48% 8000 Interest Expense 168,000 162,600 155,350 155,350 147,850 -4.80% 8001 Principal Payment 135,000 145,000 150,000 150,000 155,000 3.30% 8200 Transfer Out - - 96,000 96,000 - -100.00%
Total Expense $ 1,159,023 $ 1,894,599 $ 3,318,287 $ 3,137,876 $ 3,137,927 Total Net Surplus/(Deficit) $ 2,361,916 $ 1,685,090 $ (366,449) $ 601,994 $ 496,073 126 City of Madera | 2024-2025 Operating Budget
Department Summary
The Public Works Department is dedicated to maintaining and managing the City's public utility systems, ensuring the efficient and effective delivery of essential services to the community. The department is responsible for the installation, maintenance, and repair of the City's water, sewer, and electrical conveyance systems, which are vital to the daily operations and quality of life within Madera.
Key responsibilities also include the oversight of the Madera Municipal Airport and the Wastewater Treatment Plant, as well as managing street repair and maintenance, street
sweeping services, flood control, and administrative functions related to solid waste and recycling activities. The department is organized into several key divisions to optimize service delivery:
▪ Administration
o Airport
▪ Streets and Storm Drainage
▪ Water and Sewer Collections
o Water Quality
o Water Conservation
2024-2025 Operating Budget | City of Madera 127
Public Works Department
o Wastewater Collection
▪ Wastewater Treatment Plant
▪ Facilities and Electrical
▪ Safe & Clean Team
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, assists with grant management, and
manages the Safe & Clean Team. They also oversee various administrative taskssuch as budgeting, supplies, invoicing, and City Council presentations. All service calls originate with the Administrative Division and are directed to the appropriate division. Additionally, the Administrative Division is
responsible for managing the maintenance and operations of the Madera Municipal Airport, including capital improvement projects and grant-funding opportunities.
The administrative staff performs a range of support roles to aid other divisions. They manage contracts for uniform
cleaning, janitorial service, alarm monitoring, and pest control.
They participate in implementing SB 1383, which mandates the diversion of recyclable and organic materials from the trash for all California businesses, multifamily properties, and residences. Moreover, the administrative division handles invoice payments, purchase order entries, and assists in creating Requests for Proposals.
Additionally, the administrative staff oversees the
maintenance of the supplies warehouse, which serves as a resource for various City departments. They manage grants, such as the Tire Cleanup grant, the Beverage Container
Recycling City/County Payment Program, and a mattress
collection reimbursement program. Additionally, they present product and service agreements, staff reports, and resolutions to the City Council.
Streets and Storm Drainage Division
The Streets and Storm Drainage Division oversees mainline street markings throughout the City to ensure safe travels for motorists. The Division is also responsible for maintaining signage and proper sign clearance. It also applies crack seal and cold mix to City streets for longevity and maintaining a safe surface for travel, as well as performing daily street sweeping.
Furthermore, the Streets Division oversees 22 storm pump stations to alleviate localized flooding and maintains 23 ponding basins that collect storm water. The Division also clears storm drain lines and performs the annual leaf pickup to ensure storm water flows freely to ponding basins.
Division accomplishments last year include:
▪ Abated 2,618 square feet of graffiti
▪ Cleaned 1,455 linear feet of gutters to reduce
flooding
▪ Assisted in cleaning the Fresno River through weed
abatement and the removal of fire hazards
▪ Contracted to repair 30,762 square feet of utility
patches and failed asphalt
▪ Minimized local flooding by clearing 2,000 linear feet of obstructed storm drain lines
▪ Oversaw the contract for 24,000 square feet of alley
re-pavement and maintenance
▪ Painted traffic control identifiers on over 100 miles of roadway
▪ Replaced 30 yards of concrete at Town and Country
Park to alleviate raised and depressed sidewalks
▪ Repaired 5,865 potholes, an increase of 1,989 from
the previous year
▪ Replaced 3,350 linear feet of failed sidewalks using
CDBG funds to ensure safe pedestrian travel
▪ Swept 157 miles of road, twice per month
Water and Sewer Divisions
The Water and Sewer Division’s ultimate responsibility is providing adequate water supply for fire suppression, but it is also responsible for ensuring the safety of every person who consumes City potable water. The Division ensures that public safety is maintained by ensuring that all waste entering the sewer system flows freely, thereby avoiding potential public health concerns.
128 City of Madera | 2024-2025 Operating Budget
Water System staff are required by the State of California to be certified to perform work on the public water system, which includes the responsibility of annual continuing education in subjects applicable to water system maintenance, quality and regulations.
The Division also responds to customer concerns regarding compromised water service lines, water mains, water quality and pressure, water meters. The Division also promotes water conservation through water patrol, consumer outreach, and customer rebate programs, as well as administers the City’s Cross Connection Control Program to assess the functioning of backflow prevention devices throughout the City.
Division accomplishments last year include:
▪ Cleaned 139,880 linear feet of sewer mains
▪ Ensured the delivery of sewage to the Wastewater
Treatment Plant (WWTP) by maintaining 5 sewer lift
stations, performing mainline cleaning semiannually
and high maintenance mainline cleaning every two
months
▪ Installed 3 new chlorine generation systems at water
well sites
▪ Performed routine and emergency maintenance of
the 20 groundwater wells and 200 miles of water
distribution pipelines
▪ Pumped and delivered approximately 2,900,893,000
gallons of water to residents
▪ Repaired 138 water service line leaks, 185 meter box
leaks, and 11 water main breaks
▪ Tested and repaired over 400 City-owned backflow
prevention devices
Wastewater Treatment Plant Division
This Division has the responsibility to operate and maintain the Wastewater Treatment Plant in a safe, reliable, and costeffective manner. It protects public health and the environment by providing wastewater treatment to all
domestic and industrial wastewater collected within the City’s service areas.
The staff must maintain strict compliance with the Regional Water Quality Control Board's Waste Discharge Requirements (WDR) permit for all wastewater treatment and disposal
facilities. The Division also enforced the City’s Industrial Pretreatment Program pursuant to the City’s legal authority and Title 40, Code of Federal Regulations (CFR), Part 503.
Division accomplishments last year include:
▪ Implemented capital improvement plans to improve
and maintain mechanical systems critical to the
efficient operation of the WWTP
▪ Promoted safe work habits and employee
involvement in safety training programs
▪ Repaired two influent pumps
▪ Replaced one emergency pond submersible pump
▪ Replaced two water well pumps
▪ Treated an average of 5 million gallons of sewage per day
Facilities & Electrical Division
Please refer to the Facilities Division write-up in the Internal Service Department section of this book.
Key Accomplishments
Some notable accomplishments of the Public Works
Department within the past fiscal year include:
▪ Applied reflective pavement markers on Cleveland
Avenue from Granada to the Highway 99 onramp and
also on Yosemite/Howard from Gateway to Granada
to enhance driver visibility
▪ Assisted with sewer main collapse on Avenue 13
between Granada and Road 24 by providing initial
traffic control, hauling soil, providing a vacuum truck and staff to vacuum sewage and blockages to
maintain flow
▪ Cleaned storm drains and employed portable pumps
to prevent or alleviate localized flooding during heavy rains
▪ Collaborated with Engineering Department to
rehabilitate the 1,000,000-gallon Loy Cook Water
Tower
2024-2025 Operating Budget | City of Madera 129
▪ Collaborated with Madera Irrigation District to divert more than 975 acre-feet of irrigation water into
existing ponding basins for water recharge
▪ Collected over 1,000 bacteriological samples for State Water Resources Control Board compliance
▪ Finished construction of the Airfield Drainage
Improvement project at the Madera Municipal
Airport with FAA and Caltrans grant funding at a cost
of $1,117,715
▪ Processed an average of 5,120,000 gallons of
wastewater per day while operating the Wastewater
Treatment Plant without interruption
▪ Removed and replaced 3,350 linear feet of sidewalk
using CDBG funds
▪ The City purchased a new paint striping truck to apply paint on City streets. This truck requires less
maintenance and fewer employees to operate than
the previous truck
▪ Maintained 23 ponding basins and acquired a 24th
basin at Stadium Road and Almond Avenue. The latter
is being brought to City standards by removing
overgrown trees and weeds
Goals & Performance Measures
▪ Address water leaks, collect bacteriological samples, enforce water regulations, and promote water
conservation
▪ Increase the Wastewater Treatment Plant's capacity,
provide employee training, and improve workplace
safety
• Maintain and manage ponds, conduct utility patches
and asphalt repairs, clear obstructed storm drain
lines, and pump water into the distribution system
▪ Monitor and evaluate the effectiveness and efficiency of service delivery
▪ Promote the City's transition to green energy and
contribute to beautification projects led by the Safe
and Clean team
▪ Undertake beautification projects, crack seal
pavements, clean river areas, and install/maintain
solar streetlights
Changes/Additions to Budget
▪ $140,000 for a camera to proactively look for damage
and deterioration within sewer and water lines. The
cost of the camera is being shared by the General
Fund ($28,000) and the Sewer Fund ($112,000).
▪ $95,473 for a consultant to update the City’s 5-year
Groundwater Sustainability Plan, per Council
direction.
▪ Several large capital projects are included in the
Water Fund’s Proposed Budget, including State Route
145 water main replacement ($5,703,000), New
Water Meter installations ($3,000,000), Water Well
37 pump installation ($2,770,000), and Water Main
upgrades ($2,415,000).
▪ As is the case with the Water Fund, the Sewer Fund
includes appropriations for several large capital
projects, including Wastewater Treatment Plant
improvements ($8,460,000), Fairgrounds Lift-Station
installation ($2,005,000), and Schnoor Avenue Sewer
Trunk rehabilitation ($1,150,000). The Fairgrounds
Lift-Station will be funded with American Rescue Plan
Act funds.
▪ The Airport Fund’s budget contains proposed
appropriations for two capital projects: preparation
of the Airport Layout Plan ($250,000) and
rehabilitation of the Airport terminal’s roof
($240,000).
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)
130 City of Madera | 2024-2025 Operating Budget
▪ Safe and Clean Team
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 Fund
The Streets and Graffiti budgets fall within the General Fund.
Gas Tax and Measure T are the primary revenue sources for each budget.
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 and the Caltrans Division of
Aeronautics are the primary funding sources for capital improvement projects.
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 are funded by various CalRecycle grants that the City receives from the State for recycling programs.
Facilities Fund
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 proportionally throughout each department in the City.
Safe and Clean Team
The Safe and Clean Team is a recently created team to tasked with illegal dumping, homeless encampment clean-up and
Fresno River maintenance. Primary revenues are from various grants, the Solid Waste Fund, and the General Fund.
Deferred Maintenance Fund
The Deferred Maintenance Fund is designed to provide a
stable funding source for the repair and maintenance of City facilities not otherwise funded through their own resources.
The list of projects from which Deferred Maintenance Fund monies will be used are created by the Facilities Manager each year and approved by Council as part of the budget process. 2024-2025 Operating Budget | City of Madera 131
Department Staffing & Structure
Public Works Director
Airport Division Facilities &
Electrical Ops
Water & Sewer
Drain Ops
Streets & Storm
Drain Ops
Wastewater
Treatment Plant
Safe and Clean
Team
Administrative
Staff
Public Works Organization Chart
132 City of Madera | 2024-2025 Operating Budget
(10203010) Public Works - Streets
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4346 Interfund Charges/ Cost Dist 120,000 120,000 120,000 120,000 123,000 2.50% 4355 Transfer-In 1,596,741 2,054,478 2,824,682 2,824,682 2,824,682 0.00% 4434 Grants - - 55,307 - - 0.00%
4659 Refunds and Reimbursements 6,448 (1,422) 9,176 - - 0.00% 4676 Workers Comp Recovery - Wages - - 90 - - 0.00%
Total Revenue $ 1,723,189 $ 2,173,056 $ 3,009,255 $ 2,944,682 $ 2,947,682 5000 Salaries/Full-time 393,637 403,068 429,241 523,077 575,079 9.90% 5005 Salaries/Part-time 214 20 - - - 0.00%
5100 Salaries/Overtime 4,803 12,783 20,366 10,000 17,500 75.00% 5105 Salaries/Leave Payout 2,993 1,483 4,607 - - 0.00%
5110 Salaries/Uniform Pay 2,235 2,448 1,873 2,087 - -100.00% 5300 Public Employee Retirement Sys 47,122 46,125 60,057 72,923 79,689 9.30% 5302 Long Term Disability Insurance 973 985 1,376 1,210 1,477 22.10% 5303 Life Insurance Premiums 537 550 629 684 702 2.60%
5304 Workers Compensation Insurance 33,268 38,056 46,373 52,459 49,100 -6.40% 5305 Medicare Tax- Employer's Share 6,250 6,285 7,589 8,100 9,175 13.30% 5306 Unfunded Accrued Liability 93,601 93,970 114,456 114,456 128,329 12.10% 5308 Deferred Compensation/Full-tim 16,148 15,912 18,656 23,705 25,622 8.10% 5309 Unemployment Insurance 1,649 1,145 1,292 1,187 1,429 20.40% 5310 Section 125 Benefit Allow. 141,168 165,558 161,151 209,228 216,555 3.50% 6402 Telephone/Fax Charges 2,122 2,010 2,048 2,100 718 -65.80% 6403 Cell Phone Charges - - - - 959 0.00%
6404 Internet Charges - - - - 723 0.00%
6411 Advertising/Bids and Notices - - 1,743 - 2,000 0.00% 6416 Office Supplies/Expendable 1,573 881 1,165 1,000 2,000 100.00% 6425 Vehicle Fuel, Supplies & Maint 51,748 53,533 50,247 46,500 51,867 11.50% 6440 Contracted Services 275,568 184,083 789,054 610,000 628,000 3.00% 6516 Permits and Fees - - - - 8,000 0.00%
6530 Conference/Training/Ed 5,889 10,006 9,149 22,400 20,000 -10.70% 6532 Maintenance/Other Supplies 169,503 523,227 202,691 200,000 355,000 77.50% 6533 Street Signs/Lights 14,954 34,536 31,636 35,000 50,000 42.90% 6560 Liability / Property Insurance 9,347 10,781 127,950 127,933 518,152 305.00% 6570 Settlements - - 20,606 - - 0.00%
6610 Contingency 192,260 3,720 - 80,000 100,000 25.00%
6900 Interfund Charge - Fac. Maint. 13,365 13,365 12,144 12,144 12,144 0.00% 6902 Interfund Charges- Central Sup 12,491 9,078 12,596 9,078 9,090 0.10% 6903 Interfund Charges - Cost Distr - 30,146 - - - 0.00% 6907 Interfund Chrg/Vehicle Replcmt 124,189 129,622 143,014 143,014 90,662 -36.60% 6908 Interfund Chrg/Vehicle Maint. 141,372 142,402 166,471 166,471 134,102 -19.40% 6918 Interfund Charges- Comp Maint 29,079 46,701 45,724 45,724 53,982 18.10% 6920 Interfund Charges - Computer R 6,248 12,482 21,310 21,310 12,968 -39.10% 6924 Interfund Charges- Motor Renta 946 1,167 802 802 1,323 65.00% 6926 Interfund Chg Risk Charges - - - - 55,975 0.00%
7000 Vehicles and Equipment - 12,561 108,513 - 28,000 0.00% 7030 Facilities And Improvements - - - - 160,000 0.00%
7050 Construction/Infrastructure - 13,267 19,441 536,755 - -100.00% 8200 Transfer Out - - 100,000 100,000 - -100.00%
Total Expense $ 1,795,253 $ 2,021,956 $ 2,733,968 $ 3,179,347 $ 3,400,322 Total Net Surplus/(Deficit) $ (72,064) $ 151,100 $ 275,286 $ (234,665) $ (452,640) 2024-2025 Operating Budget | City of Madera 133
(10203011) Public Works - Safe & Clean Initiative
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4355 Transfer-In - - - - 300,000 0.00%
Total Revenue $ - $ - $ - $ - $ 300,000
5000 Salaries/Full-time 1,649 742 34,797 - 134,327 0.00% 5005 Salaries/Part-time 43,165 53,372 27,401 - - 0.00%
5100 Salaries/Overtime 171 80 237 - 5,000 0.00%
5105 Salaries/Leave Payout - - 784 - - 0.00%
5110 Salaries/Uniform Pay - - 500 - - 0.00%
5300 Public Employee Retirement Sys - 668 3,501 - 15,507 0.00% 5302 Long Term Disability Insurance - - 98 - 348 0.00%
5303 Life Insurance Premiums - - 53 - 192 0.00%
5304 Workers Compensation Insurance 3,466 4,878 5,977 - 11,549 0.00% 5305 Medicare Tax- Employer's Share 677 812 1,073 - 2,203 0.00% 5307 Deferred Comp/Part-Time 1,687 1,778 1,265 - - 0.00% 5308 Deferred Compensation/Full-tim - - 1,336 - 6,282 0.00% 5309 Unemployment Insurance 663 755 314 - 441 0.00%
5310 Section 125 Benefit Allow. - - 14,680 - 49,092 0.00% 6402 Telephone/Fax Charges - - - - 200 0.00%
6403 Cell Phone Charges - - - - 200 0.00%
6404 Internet Charges - - - - 200 0.00%
6416 Office Supplies/Expendable - - - - 500 0.00%
6425 Vehicle Fuel, Supplies & Maint - - - - 15,000 0.00% 6440 Contracted Services - - - - 35,000 0.00%
6530 Conference/Training/Ed - - - - 6,500 0.00%
6532 Maintenance/Other Supplies - - 303 - 13,500 0.00%
6610 Contingency - - - - 10,000 0.00%
8200 Transfer Out - - - - 110,000 0.00%
Total Expense $ 51,476 $ 63,085 $ 92,318 $ - $ 416,041
Total Net Surplus/(Deficit) $ (51,476) $ (63,085) $ (92,318) $ - $ (116,041) 134 City of Madera | 2024-2025 Operating Budget
(10203020) Public Works - Graffiti Abatement
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4346 Interfund Charges/ Cost Dist 60,000 60,000 60,000 60,000 61,500 2.50% 4355 Transfer-In 84,000 84,000 84,000 84,000 84,000 0.00% Total Revenue $ 144,000 $ 144,000 $ 144,000 $ 144,000 $ 145,500 5000 Salaries/Full-time 45,790 50,443 46,968 50,848 53,372 5.00% 5100 Salaries/Overtime 3,273 8,418 11,520 5,000 300 -94.00% 5110 Salaries/Uniform Pay 200 200 200 200 - -100.00%
5300 Public Employee Retirement Sys 6,364 6,900 6,943 8,557 6,663 -22.10% 5302 Long Term Disability Insurance 128 132 147 129 150 16.30% 5303 Life Insurance Premiums 57 61 59 57 55 -3.50%
5304 Workers Compensation Insurance 3,785 5,869 5,039 5,199 4,614 -11.30% 5305 Medicare Tax- Employer's Share 739 971 853 821 597 -27.30% 5306 Unfunded Accrued Liability 14,538 16,009 15,772 15,772 17,684 12.10% 5308 Deferred Compensation/Full-tim 1,780 1,961 1,824 2,309 2,681 16.10% 5309 Unemployment Insurance 118 110 121 100 143 43.00%
5310 Section 125 Benefit Allow. 12,728 16,554 17,201 17,171 10,456 -39.10% 6425 Vehicle Fuel, Supplies & Maint 16,249 12,645 16,437 15,500 17,094 10.30% 6532 Maintenance/Other Supplies 6,921 9,526 9,477 20,000 35,000 75.00% 6560 Liability / Property Insurance - - 1,558 1,558 1,736 11.40% 6902 Interfund Charges- Central Sup 104 1,282 - 1,282 488 -61.90% 6907 Interfund Chrg/Vehicle Replcmt 7,867 7,868 9,667 9,667 21,333 120.70% 6908 Interfund Chrg/Vehicle Maint. 7,332 7,424 8,710 8,710 7,027 -19.30% 6926 Interfund Chg Risk Charges - - - - 188 0.00%
8200 Transfer Out - - - - 290,000 0.00%
Total Expense $ 127,972 $ 146,374 $ 152,497 $ 162,880 $ 469,581 Total Net Surplus/(Deficit) $ 16,028 $ (2,374) $ (8,497) $ (18,880) $ (324,081) 2024-2025 Operating Budget | City of Madera 135
THIS PAGE IS INTENTIONALLY LEFT BLANK
Department Summary
The Planning Department is one of the three 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 moderate increase in total entitlement application volumes. While new building permits are still being pursued in the residential sector, the fiscal year experienced a marked decline in the number of new dwelling permits issued (which aligns with a reduction in the number of overall permit applications received). The fiscal year did experience a marked increase in the number of residential units completed for occupancy. Interest in new residential entitlement applications does appear to be increasing with several new projects in the pipeline. Requests for extensions of existing subdivision and development entitlements
continue. These observations appear consistent with
2024-2025 Operating Budget | City of Madera 137
Planning Department
statewide trends which experienced a near 10% reduction in residential permits year-over-year. While conditions suggest a continued level of uncertainty in economic conditions and forecasts due to higher interest rates implemented by the Fed, inflation, and increases in average home prices, expectations are reported as positive for the coming fiscal year with the housing market expected to continue to rebound from 2023 lows. Sales tax performance reflects cautious behavior by consumers and less discretionary spending and delayed
purchases. Most recent projections remain soft but expect modest improvement in the next year. The Fed’s approach to the funds rate along with consumer confidence trends will inturn be expected to influence development activity.
The year once again brought changes in Department personnel with a vacancy created in the Planning Manager position.
Accordingly, these changes facilitated further evaluation and scrutiny of/to prior department practices, policies, and considerations respective to organizational structures, processes, and tools within the Planning Department. In the interest of improving performance, continued efforts have been made by staff to further streamline processes, foster accountability, as well as better transparency. 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 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
138 City of Madera | 2024-2025 Operating Budget
of deliverables ranging from park design and
placement, street landscaping, industry research,
statistical data reporting, impact fee update
assessments, amendments to local ordinances, and
spatial analyses pertaining to land uses and
infrastructure placement.
Key Accomplishments
▪ Planning implemented new policy respective to
Temporary Use Permit approvals for outdoor vendors
and worked collaboratively with the Parks
Department for special events to streamline and
simplify processes for City staff, organizers and
participants.
▪ Planning implemented 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.
▪ In collaboration with the Building, Engineering and
other City Departments, as well as licensed software
service providers, Planning completed a full software
licensing systems assessment in order to identify
capabilities, methods and training needs in order to
reengineer and better utilize previously purchased
software solutions to greater capacity and affect.
While not yet fully implemented, this initiative, will
ultimately accommodate full electronic/digital
application submittal, review and processing and
facilitate improved project workflow, transparency
and tracking; 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 prepared and filed a City Annexation
Petition and obtained Madera Local Agency
Formation Commission (LAFCo) approval for the
Country Club Drive/Martin Street Annexation,
incorporating an additional 246 acres of land within
the City limits.
▪ Planning facilitated completion of the Council
selection and approval process for all available
Commercial Cannabis Standard Retail/Micro & Social
Equity businesses in the City of Madera; and executed
required agreements with awarded businesses. The
year witnessed the opening of the City’s first standard retail cannabis dispensary.
▪ Planning assisted the Engineering Department with
adoption of environmental findings, in accordance
with the provisions of the California Environmental
Quality Act (CEQA), for the Westberry Bridge capital
improvement project.
▪ Housing Streamlining/Production Accelerating Grant.
Obtained suballocated grant funding and completed
a draft ordinance amendment to the Zoning
Regulations for purposes of streamlining and
accelerating housing production for future
consideration by Council.
▪ Planning assisted with the approval and execution of
a new tax sharing agreement between the City of
Madera and County of Madera, which provides for
fair and equitable property and sales tax sharing and
the encouragement of sound economic growth.
▪ Planning adopted Department policies to better
define responsibilities and requirements relative to
review of landscape and irrigation plans in
accordance with the Model Water Efficient
Landscape Ordinance (MWELO) as well as organic
waste disposal reduction, recycling and solid waste
compliance in accordance with the provisions of
Senate Bill 1383.
Overview of entitlement applications in FY 2023/24:
Type # of
Applications
Annexation 1
Business License Review 206
Conditional Use Permit 25
General Plan Amendment 2
Home Occupational Permit 98
Lot Line Adjustment 4
Precise Plan 6
Preliminary Project Review 9
Prezone / Rezone 3
Sign Permit 45
Site Plan Review 44
Tentative Parcel Map 5
2024-2025 Operating Budget | City of Madera 139
Type # of
Applications
Tentative Subdivision Map 11
Temporary Use Permit 40
Variance 3
Zoning Administrator Permit 6
Zoning Clearance / Conformance
Review 18
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:
Two new 24-hour service stations with a total of 24
fueling stations (including one highway travel-center
with an additional five diesel/heavy truck fueling
stations), two convenience stores, a restaurant with
drive-through, and a 94-room hotel at the
intersection of Avenue 17 and Golden State
Boulevard/Airport Drive
▪ Multiple infill residential projects including new single family residential dwellings, accessory dwelling units, duplexes, and multi-unit residential development.
▪ 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.
▪ 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.
▪ California Custom Processing. Approximately 52,000
square-foot facilities expansion adjacent to existing
facilities located on Aviation Drive.
▪ Semi-Public, social service and care facilities,
including:
Social Vocational Services. An adult day care center
serving adults with physical and developmental
disabilities. The center has a capacity for up to 60
adults per day with 24 employees.
Star Center. Alterations to an existing facility
providing site-based daytime program services to
adults with developmental disabilities and skilled
nursing needs, to now offer similar pediatric services
including therapeutic, social, day care activities and
medical services to children.
Crescent View Charter, an expansion to existing
facilities located within the Madera Marketplace
Shopping Center.
Active Planning Projects:
▪ Granite Creek. 176-acre annexation and
Neighborhood Plan incorporating Low, Medium &
High Density Residential, Village & Neighborhood
Mixed-Use, Public & Semi-Public and Open Space land
uses at the northwest corner of Rd. 24 and Sunset
Avenue. Phase I includes 345 single-family residential
lots.
▪ Multiple residential subdivisions proposing a
cumulative 450 single family residential lots and the
annexation of approximately 30 acres of land at
various locations throughout the City.
▪ Cleveland Avenue Industrial Complex. Approximately
400,000 square feet of light industrial/warehouse
space on the northwest corner of Westberry
Boulevard and Cleveland Avenue.
▪ Madera Town Center. Approximately 18 acres of
commercial retail/service land uses and
approximately 900,000 square feet of light
industrial/warehouse space on approximately 52
acres located on the northeast corner of Avenue 17
and State Route 99.
140 City of Madera | 2024-2025 Operating Budget
Non-entitlement project tasks:
▪ 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.
▪ Housing Element Update and Implementation.
Coordination and collaboration with contract
consultants relative to the preparation of the 6th Cycle Housing Element Update and completion of
implementation initiatives.
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.
Changes/Additions to Budget
▪ $475,000 of General Fund resources are appropriated
for planning/environmental work ($100,000) and the
Housing Element implementation ($375,000)
Department Staffing & Structure
The Planning Department has 5 budgeted positions, 3 of which are filled. The Department is currently seeking to fill the Planning Manager and Senior Planner positions. Use of
contracted services assistance for entitlement processing was minimal the prior fiscal year. In order to maintain expectations of the development industry and the City’s customers, the Department may 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.
2024-2025 Operating Budget | City of Madera 141
(10204100) Planning
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4137 New Projects 114,548 - - - - 0.00%
4249 Zoning/Land Use/Annex Fees 311,596 253,527 197,780 200,000 200,000 0.00% 4434 Grants - - 62,560 610,000 300,000 -50.82%
4657 Miscellaneous Revenue 25 - - - - 0.00%
4659 Refunds and Reimbursements 4,025 53 50 - - 0.00%
Total Revenue $ 430,194 $ 253,580 $ 260,390 $ 810,000 $ 500,000 5000 Salaries/Full-time 301,055 329,422 306,082 424,074 461,432 8.80% 5005 Salaries/Part-time 4,056 23,909 45,490 113,729 34,928 -69.30% 5100 Salaries/Overtime 9,967 10,946 10,244 11,500 10,000 -13.00% 5105 Salaries/Leave Payout 3,031 1,330 12,565 - - 0.00% 5200 Salaries/Auto & Expense Allow - 128 128 129 129 0.00% 5300 Public Employee Retirement Sys 34,089 35,205 38,399 58,223 57,199 -1.80% 5302 Long Term Disability Insurance 1,161 848 965 986 780 -20.90% 5303 Life Insurance Premiums 338 284 249 337 363 7.70%
5304 Workers Compensation Insurance 25,081 32,676 32,420 49,198 42,850 -12.90% 5305 Medicare Tax- Employer's Share 4,742 5,364 5,524 8,084 7,519 -7.00% 5306 Unfunded Accrued Liability 64,961 66,269 71,817 71,817 80,522 12.10% 5307 Deferred Comp/Part-Time 152 528 174 674 405 -39.90% 5308 Deferred Compensation/Full-tim 8,070 7,803 8,986 12,836 14,771 15.10% 5309 Unemployment Insurance 1,097 892 1,066 1,026 1,050 2.30% 5310 Section 125 Benefit Allow. 71,212 68,710 64,043 82,572 77,262 -6.40% 6402 Telephone/Fax Charges 3,864 3,708 3,479 4,500 1,859 -58.70% 6403 Cell Phone Charges - - - - 1,325 0.00%
6404 Internet Charges - - - - 674 0.00%
6405 Copier Lease/Paper Charges 1,659 1,965 2,170 1,500 1,750 16.70% 6411 Advertising/Bids and Notices 27,344 20,166 12,439 38,000 37,080 -2.40% 6414 Professional Dues 992 - 957 2,500 2,829 13.20%
6415 Publications/Subscriptions 57 59 433 1,575 1,794 13.90% 6416 Office Supplies/Expendable 3,399 8,809 2,143 14,200 4,500 -68.30% 6417 Software Costs - - - - 23,239 0.00%
6418 Postage / Other Mailing Charge 3,458 4,840 3,509 6,300 5,360 -14.90% 6419 Food - 470 260 2,100 1,000 -52.40%
6440 Contracted Services 179,520 246,045 158,510 158,000 475,000 200.60% 6447 Cap/Master/Other Plan Updates - - 332,560 610,000 - -200.00% 6451 Bank Service Charges 986 1,325 902 - - 0.00%
6530 Conference/Training/Ed 3,681 12,698 5,804 26,000 23,200 -10.80% 6610 Contingency - - - - 3,400 0.00%
6900 Interfund Charge - Fac. Maint. 11,155 11,155 10,135 10,135 10,135 0.00% 6902 Interfund Charges- Central Sup 152 322 152 322 208 -35.40% 6903 Interfund Charges - Cost Distr - 21,435 - - - 0.00% 6918 Interfund Charges- Comp Maint 26,236 22,643 22,169 22,169 26,173 18.10% 6920 Interfund Charges - Computer R 5,619 6,052 10,333 10,333 6,288 -39.10% 6924 Interfund Charges- Motor Renta 800 857 680 680 1,120 64.70% 7000 Vehicles and Equipment - - - - 10,500 0.00%
Total Expense $ 797,936 $ 946,864 $ 1,164,787 $ 1,743,499 $ 1,426,644 Total Net Surplus/(Deficit) $ (367,742) $ (693,284) $ (904,397) $ (933,499) $ (926,644) 142 City of Madera | 2024-2025 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 2-4 weeks, whereas typical projects range between 6-8 weeks.
The City contracts with a Fire Marshal that performs plan check 2024-2025 Operating Budget | City of Madera 143
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 2023/24:
▪ The Building Division was active in issuing 2,611
building permits including both commercial and
residential projects. Over 9,600 building inspections
were performed reflecting an average of
approximately 10 stops per inspector daily.
▪ Implemented the SolarAPP+ program to expedite and
streamline the Solar (PV) plan check review and
permitting process.
▪ Initiated the implementation of an Electronic Plan
Review Program to streamline and expedite the plan
check review and permitting process.
▪ Initiated the digitization of paper records such as
permit applications, building plans and
supplementary documents. The digitized files are
being uploaded to Munis and attached to specific
permit records, creating that way a searchable
database.
▪ Created a physical plan room in conjunction with an
electronic plan room to ease the transition to fully
electronic plan reviews in the near future.
▪ The Building Inspectors have been provided with
tablets which are being used to update inspection
statuses live out in the field. This allows them to use their time in a more efficient way without generating
additional work for office staff.
▪ Deployed a plan check program to track projects from
permit application intake to permit issuance.
Notable completed projects include:
▪ In-N-Out on W. Cleveland Ave.
▪ Amond World Phase I on Condor Dr.
▪ Commercial Warehouse and Office Addition on
Yeager Dr.
▪ New Starbucks on 1451 Madera Ave.
▪ Smart and Final on W. Cleveland Ave.
▪ Ross Dress for Less on W. Cleveland Ave.
▪ Evapco Phase II on W. Almond Ave
▪ Embarc Madera Cannabis Store on E. Yosemite Ave.
Notable projects under construction:
▪ Linden Tree Apartments on Linden St.
▪ Madera Place Apartments on Milano Ave.
144 City of Madera | 2024-2025 Operating Budget
▪ Cannable Cannabis Store on E. Yosemite Ave.
▪ Amond World Phase II on Condor Dr.
▪ California Custom Processing (CCP) Phase II on
Aviation Dr.
▪ Miles Chemical on Pecan St.
▪ Food Bank on Knox St.
▪ Mi Rancho Market on E. 4th St.
Goals & Performance Measures
▪ Staff has managed to provide plan review reports in a timely manner, however, efforts continue to
streamline the Permit Application Intake at the Front
Counter to process new projects in a more efficient
way.
▪ The Department is in the exploratory phase
researching the capabilities and functionalities of
Bluebeam. Bluebeam allows electronic distribution
of plans and plan check. This program is intended to
replace hard copy sets submittals, expediating the
review process and saving customers the need to
submit paper copies.
▪ Further explore the Implementation of the Customer
Self Service (CSS) Portal in Munis to allow for
electronic permit applications and plan submittals to
streamline and expedite the plan check review and
permitting process.
▪ Implement a program to streamline and expedite the
Electric Vehicle Charging Stations plan check review
and permitting process.
▪ Staff has responded to 100 percent of building permit inspections the following business day, which will
continue to be the goal.
Changes/Additions to Budget
▪ A new fund to expend SB 1186 funds is established
with this budget. $8,000 of appropriations in this fund will be used to train staff in ADA accessibility issues and solutions.
Department Fund Summary
The Building Division currently has six budgeted full-time positions, a part-time building inspector, a part-time building intern, 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 Permit Technician
▪ One Administrative Assistant
▪ One Consultant for Fire Inspections and Building and
Fire Plan Checks
The Building Department has three vacant positions for which the recruiting process is already in progress:
▪ One part-time Building Inspector
▪ One full-time Plans Examiner
▪ One part-time Intern
2024-2025 Operating Budget | City of Madera 145
(10204200) Building
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4100 Permit Fees 68,701 80,776 55,892 50,000 50,000 0.00% 4103 Revenue/ Energy Regulation Fee 19,825 24,725 16,525 16,000 15,000 -6.30% 4104 Permits - Fire 123,038 130,173 103,569 100,000 100,000 0.00% 4105 Permits - Building 842,664 1,088,548 809,505 700,000 695,000 -0.70% 4106 Permits - Electrical 34,560 49,329 50,064 20,000 20,000 0.00% 4108 Permits - Mechanical 16,574 15,204 13,227 14,000 10,500 -25.00% 4109 Permits - Plumbing 19,766 17,529 24,274 14,000 14,000 0.00% 4119 S.M.I.P. - City Share 303 543 3,051 200 95 -52.50% 4120 SB-1473- City Share - - 3,338 - - 0.00%
4121 SB-1186 City Share - Bldg 12,009 8,829 1,877 3,000 5,000 66.70% 4208 Late Payment/Other Penalty 23,981 34,617 39,170 20,000 20,000 0.00% 4222 Overtime Fees 119,920 143,231 61,159 60,000 60,000 0.00% 4225 Revenue/ Plan Archival Fees 23,693 25,211 21,859 16,000 16,000 0.00% 4226 Plan Check Fees 448,397 473,847 269,610 300,000 270,000 -10.00% 4657 Miscellaneous Revenue 2,306 5,868 3,100 2,500 2,500 0.00% 4659 Refunds and Reimbursements 93 - 120 - - 0.00%
Total Revenue $ 1,755,829 $ 2,098,430 $ 1,476,339 $ 1,315,700 $ 1,278,095 5000 Salaries/Full-time 307,453 310,191 396,738 430,495 429,360 -0.30% 5005 Salaries/Part-time 4,039 26,397 38,002 49,689 70,177 41.20% 5100 Salaries/Overtime 3,134 8,503 8,492 20,000 3,000 -85.00% 5105 Salaries/Leave Payout 15,570 - 12,229 - - 0.00%
5110 Salaries/Uniform Pay 500 500 500 500 - -100.00%
5200 Salaries/Auto & Expense Allow - 129 129 129 129 0.00% 5300 Public Employee Retirement Sys 39,010 38,076 49,576 56,195 52,094 -7.30% 5302 Long Term Disability Insurance 996 957 1,264 1,425 1,021 -28.40% 5303 Life Insurance Premiums 338 298 347 365 412 12.90% 5304 Workers Compensation Insurance 25,824 30,695 39,324 44,929 43,525 -3.10% 5305 Medicare Tax- Employer's Share 5,174 5,376 6,890 7,734 7,469 -3.40% 5306 Unfunded Accrued Liability 81,686 81,521 86,216 86,216 96,665 12.10% 5307 Deferred Comp/Part-Time 179 1,047 309 674 675 0.10% 5308 Deferred Compensation/Full-tim 9,144 11,591 8,725 17,980 12,493 -30.50% 5309 Unemployment Insurance 1,010 1,115 1,176 1,026 1,197 16.70% 5310 Section 125 Benefit Allow. 47,845 53,329 65,543 77,311 88,517 14.50% 6402 Telephone/Fax Charges 6,359 6,896 6,753 7,500 2,270 -69.70% 6403 Cell Phone Charges - - - - 3,130 0.00%
6404 Internet Charges - - - - 804 0.00%
6405 Copier Lease/Paper Charges 181 1,028 17,011 23,100 8,587 -62.80% 6414 Professional Dues 2,185 560 1,139 4,500 1,800 -60.00% 6415 Publications/Subscriptions 7,491 2,400 - 1,600 1,000 -37.50% 6416 Office Supplies/Expendable 11,426 6,354 8,273 9,000 10,500 16.70% 6418 Postage / Other Mailing Charge 1,098 809 19 2,000 1,000 -50.00% 6425 Vehicle Fuel, Supplies & Maint 3,866 4,676 4,068 5,500 4,230 -23.10% 6440 Contracted Services 368,682 412,356 312,880 510,000 420,000 -17.60% 6451 Bank Service Charges 9,550 23,380 34,371 30,000 35,000 16.70% 6530 Conference/Training/Ed 4,477 6,046 3,916 12,768 12,200 -4.40% 6532 Maintenance/Other Supplies - - (275) 3,000 - -100.00% 6560 Liability / Property Insurance - - 1,059 1,059 1,202 13.50% 6562 Retiree Insurance Premiums 172 2,022 978 948 1,200 26.60% 6900 Interfund Charge - Fac. Maint. 10,043 10,043 9,125 9,125 9,125 0.00% 6902 Interfund Charges- Central Sup 328 541 86 541 308 -43.10% 6903 Interfund Charges - Cost Distr - 22,380 - - - 0.00% 6907 Interfund Chrg/Vehicle Replcmt 3,683 3,683 4,350 4,350 6,623 52.30% 6908 Interfund Chrg/Vehicle Maint. 7,059 7,158 8,433 8,433 6,824 -19.10% 146 City of Madera | 2024-2025 Operating Budget
(10204200) Building
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 6918 Interfund Charges- Comp Maint 31,338 22,643 22,169 22,169 26,173 18.10% 6920 Interfund Charges - Computer R 7,697 6,052 10,333 10,333 6,288 -39.10% 6924 Interfund Charges- Motor Renta 1,402 1,486 1,194 1,194 1,962 64.30% 6926 Interfund Chg Risk Charges - - - - 130 0.00%
7000 Vehicles and Equipment - - 39,625 73,920 - -100.00% Total Expense $ 1,018,941 $ 1,110,238 $ 1,200,966 $ 1,535,708 $ 1,367,090 Total Net Surplus/(Deficit) $ 736,889 $ 988,192 $ 275,373 $ (220,008) $ (88,995) 2024-2025 Operating Budget | City of Madera 147
THIS PAGE IS INTENTIONALLY LEFT BLANK
Department Summary
The Engineering Department is one of the units 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 forserving 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, design, and implementation of infrastructure projects.
Some of the Department's functions include:
▪ Transportation, water, sanitary sewer, and storm
drain engineering
▪ Asset management of transportation, drainage, and
other City infrastructure. Long-range planning for
capacity and financial support (rate studies).
▪ Construction Management & Inspection (CM&I) –
Managing Capital Improvement 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
2024-2025 Operating Budget | City of Madera 149
Engineering Department
▪ Serve as the construction manager for 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 2023/24:
▪ Submitted 12 applications (18 State, 4 Federal) to
various agencies and offices to secure additional
project funding. Not all awards are final, but some of
the already approved funds awarded are:
o Congestion Mitigation & Air Quality -
$2,110,000: CMAQ Funds will be used for
upcoming alley paving projects within the
City
o Carbon Reduction Program - $544,000: CRP
Funds will be used to build new pedestrian
facilities within the City
o Safe Streets & Roads for All - $338,520: SS4A
Funds will be used to create a Citywide Local
Road Safety Plan
▪ Worked with the Madera County Transportation
Commission, its consultant, and newly formed
Steering Committee, to work towards making a new
Measure T renewal effort. By working with residents
and other stakeholders, a new Measure T initiative
will be put on the November 2024 ballot.
▪ As part of setting up an on-call program in the FY
2023/24, the following additional task orders have
been issued:
o 7 Sewer Projects
o 6 Water Projects
o 4 Park Projects
o 2 Storm Drain Projects
o 2 Bridge Projects
o 2 Traffic Signal Projects
o 1 Road Project
o 1 WWTP Project
This program assigns task orders to qualified consultants in lieu of typical requests for proposals (RFP) which are now reserved for larger more complex projects.
▪ Oversaw the reconstruction of the Engineering Office
front counter, making it ADA accessible, ensuring all
residents can access department services equitably
Designed and managed various Road Rehabilitation or
Miscellaneous Paving Projects including:
150 City of Madera | 2024-2025 Operating Budget
▪ 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, 2024
▪ RMRA Seals and Overlay, Cycle 2021/22 –
Construction anticipated Summer, 2024
▪ RMRA Seals and Overlays, Cycle 2022/23 -
Construction anticipated Summer, 2024
▪ Completed two alley paving projects which converted
approximately 16 alleys from dirt to pavement,
reducing dust particulate
▪ Almond Avenue Traffic Study – A final draft of the
traffic report has been submitted for staff review, this is a required step to extend Almond Ave and fill the
gap between Stadium Rd & Pine St
▪ Partnered with Caltrans for the Downtown CAPM
project which will include a reconfiguration of
Yosemite Ave in Downtown. Construction is
anticipated in Spring of 2025.
Managing design and construction of multiple pedestrian facilities including:
▪ Procured a new Pavement Management Program and
after a study of all City roads, generated a new and
more accurate Pavement Condition Index, including
local/residential roads for the first time
▪ Schnoor Avenue sidewalk project from Sunset to
Riverside (Congestion Management and Air Quality
(CMAQ) and Measure T) – Plans are 90 percent
complete
▪ Washington School sidewalk project (CMAQ) – Plans
are 90 percent complete
▪ Affordable Housing and Sustainable Communities
(AHSC) grant project which includes sidewalks, bike
lanes, stop sign flashers, rapid flashing pedestrian
crossing beacons – The flashing beacons have been
installed as part of this project
Managing design construction of new traffic signals at:
▪ Lake Street and Sherwood Way – Currently in Design
with plans at 90 percent
▪ Lake/4th/Central Intersection traffic signal following a study of alternatives. The design of a future signal
is approaching 90 percent complete
▪ Intersection of Olive Avenue at Knox and at Roosevelt as part of Olive Avenue Widening. Award of this
project occurred on June 19, 2024
Managing design of a new arterial width bridge over the Fresno River at Westberry Boulevard that is estimated to have a construction value of approximately $16,000,000
Managing design and construction of sewer and water
projects identified in the CIP:
▪ New Water Storage Tank in northeast Madera –
Purchase of land will be complete by July 2024 with
construction planned to begin in FY 2025/26
▪ Water Well 37, well was previously drilled, this
project will see the installation of a new pump and
associated electrical equipment
▪ Managed the installation 200+ water meters, with
construction finishing this fiscal year
▪ Managed the complete interior and exterior
refurbishment of the Loy Cook Water Tower on South
Street, including needed seismic retrofits
▪ Completed or near complete projects during this last
fiscal year was approximately $15.7M
▪ Through June 7, 2024, issued 295 encroachment
permits of all types within the public right-of-way
versus 367 same time last year and 270, 2 years ago
▪ Worked towards expending American Recovery Act
funds for multiple sewer & water projects. The City is
currently on track to spend or encumber all of the $23
Million dollars by December 31, 2024.
▪ Advanced the Avenue 13 Cured in Place Pipeline
(CIPP) sewer pipeline project and awarded the project
to successful bidder.
▪ Prior to award of the Avenue 13 CIPP sewer project,
two sewer collapses occurred on Avenue 13, west of
Granada Drive. The collapses required emergency
2024-2025 Operating Budget | City of Madera 151
repairs to replace the damaged pipe and repair the
overlying road surface. Staff mobilized all operations
required for the repairs, completing the repairs in
early August
Goals & Performance Measures
▪ 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.
▪ Move the Northeast Water 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.
▪ Continue support of SGMA activities previously
identified.
Changes/Additions to Budget
▪ The Proposed Budget contains appropriations for:
o $2,075,000 for street overlays (Measure T –
Rehab/Reconstruction Fund and Measure T
– Supplemental Street Maintenance Fund)
o $1,411,068 to support Public Works’ Street
Division activities (Measure T – Street
Maintenance Fund)
o $1,278,500 for sidewalk improvements
throughout Madera (Local Transportation
Fund)
o $750,000 for a traffic signal at Lake &
Sherwood (RSTP Fund).
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
▪ Gas Tax Funds
▪ 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:
▪ 17 full-time positions of which 3 are vacant
▪ 6 part-time positions; 2 of which are vacant intern
positions
152 City of Madera | 2024-2025 Operating Budget
(10204300) Engineering
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4100 Permit Fees 2,490 2,730 2,225 4,000 2,500 -37.50%
4104 Permits - Encroachment 39,928 90,400 47,310 45,000 45,000 0.00% 4216 Inspection/Plan Check Fees 148,862 158,115 117,371 150,000 150,000 0.00% 4344 Interfund Charges/ Project Mgt 664,074 561,280 672,294 750,000 850,000 13.30% 4347 Intrfnd Charges/ LA Zone Fees 51,072 50,089 53,062 53,064 19,684 -62.90% 4355 Transfer-In 615,000 572,000 684,360 684,360 701,800 2.50% 4657 Miscellaneous Revenue 39,282 20,865 104,515 - - 0.00% 4659 Refunds and Reimbursements 9,363 2,042 - - - 0.00% Total Revenue $ 1,570,072 $ 1,457,521 $ 1,681,137 $ 1,686,424 $ 1,768,984 5000 Salaries/Full-time 1,046,061 1,173,869 1,171,536 1,311,025 1,490,462 13.70% 5005 Salaries/Part-time 129,065 140,912 135,681 380,164 309,209 -18.70% 5100 Salaries/Overtime 3,782 1,618 3,382 2,500 2,500 0.00% 5105 Salaries/Leave Payout 20,010 16,284 3,553 - - 0.00% 5110 Salaries/Uniform Pay 1,141 1,000 1,250 1,000 1,000 0.00% 5200 Salaries/Auto & Expense Allow 893 1,087 1,029 1,029 1,029 0.00% 5300 Public Employee Retirement Sys 119,465 128,138 140,946 174,435 177,203 1.60% 5302 Long Term Disability Insurance 2,737 2,821 3,284 3,179 3,226 1.50% 5303 Life Insurance Premiums 823 891 887 1,021 1,151 12.70% 5304 Workers Compensation Insurance 95,188 120,981 117,525 151,685 156,613 3.20% 5305 Medicare Tax- Employer's Share 18,156 20,157 19,776 25,208 26,796 6.30% 5306 Unfunded Accrued Liability 220,589 240,372 232,686 232,686 260,889 12.10% 5307 Deferred Comp/Part-Time 3,184 3,952 234 1,348 675 -49.90% 5308 Deferred Compensation/Full-tim 37,718 40,558 40,088 49,150 54,172 10.20% 5309 Unemployment Insurance 3,439 2,721 2,778 2,916 3,381 15.90% 5310 Section 125 Benefit Allow. 179,503 203,905 223,569 213,753 256,807 20.10% 6401 Gas and Electric Utilities 16,232 24,795 26,284 28,800 26,557 -7.80% 6402 Telephone/Fax Charges 10,421 10,742 10,081 10,000 3,477 -65.20% 6403 Cell Phone Charges - - - - 2,528 0.00%
6404 Internet Charges - - - - 1,261 0.00%
6405 Copier Lease/Paper Charges - 2,964 9,570 4,000 8,500 112.50% 6411 Advertising/Bids and Notices 1,027 1,601 2,322 3,000 2,000 -33.30% 6415 Publications/Subscriptions 571 329 160 1,500 489 -67.40% 6416 Office Supplies/Expendable 9,738 3,343 2,633 6,500 5,500 -15.40% 6417 Software Costs 1,430 15,058 14,553 20,050 17,800 -11.20% 6418 Postage / Other Mailing Charge - 1,378 306 3,000 1,500 -50.00% 6425 Vehicle Fuel, Supplies & Maint 5,568 6,198 6,099 6,200 6,343 2.30% 6440 Contracted Services 181,191 135,037 231,312 380,750 116,054 -69.50% 6451 Bank Service Charges - - 2,092 2,500 800 -68.00%
6530 Conference/Training/Ed 1,116 1,643 1,767 5,000 5,000 0.00% 6532 Maintenance/Other Supplies 3,006 1,988 2,387 11,500 1,500 -87.00% 6560 Liability / Property Insurance - - 78,483 78,472 3,949 -95.00% 6900 Interfund Charge - Fac. Maint. 18,613 18,613 25,544 25,544 25,544 0.00% 6902 Interfund Charges- Central Sup 1,565 1,249 997 1,249 1,813 45.20% 6903 Interfund Charges - Cost Distr - 79,139 - - - 0.00% 6907 Interfund Chrg/Vehicle Replcmt 5,888 5,888 7,788 7,788 6,259 -19.60% 6908 Interfund Chrg/Vehicle Maint. 12,263 12,436 14,650 14,650 12,419 -15.20% 6918 Interfund Charges- Comp Maint 72,150 91,704 89,786 89,786 106,000 18.10% 6920 Interfund Charges - Computer R 16,177 24,510 41,848 41,848 25,465 -39.10% 6924 Interfund Charges- Motor Renta 547 586 466 466 765 64.20% 6926 Interfund Chg Risk Charges - - - - 427 0.00%
7000 Vehicles and Equipment - - - - 10,500 0.00%
2024-2025 Operating Budget | City of Madera 153
(10204300) Engineering
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 8200 Transfer Out - - - - 30,644 0.00%
8210 Transfers Out/Debt Service 738 1,653 4,303 4,303 4,302 0.00% Total Expense $ 2,239,994 $ 2,540,120 $ 2,671,635 $ 3,298,005 $ 3,172,509 Total Net Surplus/(Deficit) $ (669,922) $ (1,082,599) $ (990,498) $ (1,611,581) $ (1,403,525) 154 City of Madera | 2024-2025 Operating Budget
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.
2024-2025 Operating Budget | City of Madera 155
Parks & Community Services Department
▪ Development of departmental policies and
procedures that align with mandated, required, and
other guidance as provided by local, state, or federal
laws.
▪ Actively participates and helps create annual budget
and staffing projections.
▪ Responsible for human resource management
activities and payroll submissions.
▪ Contract oversight and management for the efficient
maintenance and operation of the municipal golf
course by the Director.
Recreation & Community Services:
▪ Oversight and management of recreation facilities,
such as community and youth centers, senior centers,
and the aquatic complex.
▪ 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 music studio.
▪ Oversight of nutrition, recreation, and leisure
programs and services for residents, from youth to
seniors, including those with special needs.
Parks Maintenance:
▪ Management, oversight, and maintenance of varioussized parks, skate park, cross-city trail system, and other greenbelts and walkways throughout the City.
▪ 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 and citywide tree maintenance.
▪ Regular cleanup in the Fresno River to help prevent
hazardous conditions.
Key Accomplishments
Overview of accomplishments in FY 2023/2024:
▪ Secured a Co-Locator Lease Agreement with Madera
Unified School District for utilization of the John Wells Youth Center, generating a monthly lease fee of
$1,719 per month.
▪ Facilitated a community meeting in the Riverview
Park neighborhood in September 2023 to discuss
planned playground equipment to be installed at the
park.
▪ Several times throughout the year, temporarily
assigned a team specifically dedicated to clean up in
around the Fresno river.
▪ Successfully awarded & Completed Phase 1 of the
McNally Park Improvements Project, funded by
Community Development Block Grant funds totaling
$609,307. Phase 1 included the installation of
playground equipment and all new park amenities to
replace outdated and worn-out equipment. A grand
opening of the playground was hosted for the
community, with a ribbon-cutting ceremony.
▪ Completed reconstruction of two basketball courts at
McNally Park. This was Phase 2 of the project. The
156 City of Madera | 2024-2025 Operating Budget
new courts feature concrete surfacing, and both are
standardized to measure 84 feet by 50 feet, including
proper striping. This project was funded by
Community Development Block Grant funding. A
grand opening event was hosted to celebrate the
improvements, with an impressive turnout by the
community.
▪ Successfully submitted the Outdoor Equity Grants
Program application, requesting $279,600 in funding
towards nature-based outdoor programming
including fishing, walking, camping, and birdwatching-related educational activities. Awardee list pending to be released.
▪ Successfully submitted the ORLP grant application
requesting $659,940 in funding for Tozer Park. Key
features: Half basketball court, kids’ soccer field,
pickleball courts, parcourse equipment and trail, tot
lot, and picnic area. There are no pickleball courts in any other City park, so this will be a unique and new
feature to the community.
▪ Secured a donation of $3,000 from Pacific Gas &
Electric Company towards the City’s annual Winter
Wonderland event. The funding augmented the
activities and refreshments able to be provided at the
family-geared event.
▪ Demolished the concession building located at the
Zero Gravity Skatepark due to the assessed best
interest of the City. The building was a hub for graffiti, vandalism, and trespassers. Costs to rehabilitate
exceeded the benefit of use.
▪ Successfully awarded $27,000 in CalFresh Healthy
Living Program funding by the County of Madera
Public Health Department. Funding towards
nutrition-based educational classes, physical activity
classes, toddler classes, and traffic safety events.
▪ Secured a donation of $1,000 from Madera Rotary
Club towards improvements at Rotary Park. Funding
was utilized to paint the infamous Rotary Park sign
and towards landscaping improvements.
▪ Successfully awarded $1,100,000 in General Fund
Specific Grants Fiscal Year 2023/24 Development &
Acquisition Projects funded by the State of California
Natural Resources Agency. Funding is to be utilized
primarily towards the restoration of the Lions Town &
Country Park trail system and other improvements to
the park.
▪ Successfully awarded $500,000 in Specified Grants –
Capital program, administered by the State of
California Department of Parks & Recreation, Office
of Grants and Local Services. Funding is to be utilized primarily to augment the restoration of the Lions
Town & Country Park trail system and other
improvements to the park.
▪ Successfully awarded $35,651 from Madera Unified
School District for the 2024 Summer Enrichment
STEM Camps to take place in July 2024.
▪ Successfully awarded $30,000 in Community
Development Block Grant funding towards aging
services programming, to be able to provide meals to
seniors.
▪ Completed the installation of new playground
equipment at Riverview Park. The park lot had no
amenities other than a bench and trash receptacles
before the improvements. This project was funded by
Caltrans Clean CA Local Grant Program funding.
▪ Completed the installation of five motion-capable
exercise equipment stations along a section of the
Vernon McCullough River Trail. This project aligns
with the City’s goal of providing opportunities for
physical activity in clean, safe areas, and promoting a healthy lifestyle. This project was funded by Caltrans
Clean CA Local Grant Program funding.
▪ Completed the installation of 36 trash receptacles
along the Vernon McCullough River Trail and
Riverview Park, funded by the Caltrans Clean CA Local
Grant Program funding. This initiative increases
access for residents to appropriately dispose of litter and trash in these areas and helps maintain our park
spaces clean and beautiful. Trash receptacles
replaced previously outdated and worn-out trash in
the trail and park.
▪ Completed an anti-litter campaign across the City,
asking residents to take the pledge to “Please Help
Keep Our City Clean.” Over 100 residents participated
in a kick-off event and received shirts to promote the
campaign. This campaign was funded by Caltrans
Clean CA Local Grant Program funding.
▪ Completed the restoration of the cross-city Vernon
McCullough River Trail. The restoration consisted of
complete seal coating, crack filling, pothole repairs, as well as widening and raising elevation points in
2024-2025 Operating Budget | City of Madera 157
certain sections of the trail. This project was funded
by Caltrans Clean CA Local Grant Program funding.
▪ Completed improvements to the Centennial Park
Pool Complex dive and lap pools. The improvements
consisted of replastering the pools, new tile, new tile in the ADA ramp as well as new ramp railing, and new
grab rails with anchors. This project was funded by
Community Development Block Grant funding in the
amount of $215,000.
▪ Secured donations totaling $2,445 towards the Sports
Program Fee Assistance Initiative. These donations
are aimed at helping families cover part of the costs
associated with youth sports fees in the City’s
recreational leagues and camps.
▪ Hosted the James Taubert Park Dedication event to
commemorate the naming of the park after Mr.
Taubert. Mr. Taubert passed away earlier this year.
The park is set to be built in 2025.
▪ Celebrated the installation of five artwork pieces
along the newly installed block wall on State Route
99. The celebration included an event, with the
selected artists present. This event marked the
successful partnership between the City and Caltrans
for the State Route 99 Block Wall Enhancement
Project, where the City was awarded $100,000 for the
completion of the project.
▪ Held a successful 8-week Movies in the Park summer
series held Friday evenings from July 7th to August
25th. The series drew an estimated 1,000 residents.
▪ Partnered with the Police Department to host the 4-
day in July 2023 MAD Kids Camp program. Program
Leaders oversaw participants and assisted with
implementing daily programming.
▪ The Sports Division started an adult open gym
volleyball program which was very well received by
the community, with an average of 30 players
attending weekly.
▪ A new Recreation Youth Futsal League commenced,
featuring 40 players.
▪ The Aging Division hosted its first annual Aging Expo, which included 40 vendors offering a variety of
services and information, a wire fraud presentation
facilitated by staff from the FBI and had over 300+
attendees.
▪ Partnered with Madera County Department of
Behavioral Health to facilitate the first annual
Wellness Walk in May 2024 to commemorate Mental
Health Awareness Month, specifically targeting the
aging population.
▪ Partnered with Madera County Public Health
Department to conduct Health Check Clinics at the
senior centers; Frank Bergon and Pan-American sites.
▪ Over the course of the year, cooling centers helped
keep Madera residents cool and comfortable for over
27 days this year. This included weekdays and 3
weekends.
▪ The Aging Division had tremendous success in its
programming during FY 2023/24, with programming
aimed at fitness, wellness, and life-long learning that included Bailoterapia, Chair Yoga, Walking Club, Aqua
Dash, Passport Travel, Computer Classes & Lab,
Smartphone classes, Book Club, Gardening with
Master Gardeners, Day Trips, and new Tai Chi and
Pickle Ball classes.
▪ The Aquatics division extended and increased
swimming lesson opportunities for the community for
the 2024 summer season. There was also an increase
in the opportunity for rental of the swimming pool
complex for private rentals, as the community highly
requests this community amenity for private events.
▪ Special events hosted by the Department consisted of
the Jolly Trolly, Winter Wonderland, two Fishing
Derbies, and several golf tournaments including the
Spring Swing and 4th of July tournaments.
Projects Planned for FY 24/25
▪ Continue initiative of 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 additional
funds from the General Fund to complete the project
to standards.
158 City of Madera | 2024-2025 Operating Budget
▪ Complete the rehab of several parking lots related to Public Parks and facilities. Resurfacing will include
parking lots at the Pan AM, Center, John Wells Youth
Center, Rotary Park, Sunrise Rotary Sports Complex
and the Frank Bergon Senior Center. This project will
be led by the City’s engineering team and will utilize
awarded CBDG funds totaling $642,172.
▪ 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 $43,941 from General Fund.
▪ Complete remodel of the Frank Bergon Senior Center
kitchen. The remodel will include new granite
countertops and new appliances to replace outdated
and malfunctioning existing appliances. The kitchen
space will provide a new look for the center, as well
as incentivize the area for rental opportunities.
Funding for this project comes from Community
Development Block Grant funding of $148,386.
▪ Complete installation of perimeter fencing at the
Frank Bergon Senior Center, so as to increase safety
and prevent vandalism to the building. Funding for
this project also comes from Community
Development Block Grant funding of $148,386.
▪ Complete or begin construction on three new parks
projects, Santa Fe Park, James Taubert, and Tozer
Park.
▪ Complete improvements to the office space for the
Parks Maintenance division, which transitioned from
their former location of the Casa Building to the newly renovated Public Works building office space. The
office space will provide breakroom space and offer a
conference room-style setup.
Goals & Performance Measures
▪ Sports programming will seek to expand youth flag
football to host a league and not just a camp, after
community feedback indicates this would be a
successful transition. This goal can be tracked
through registration and participation data.
▪ Other Sports programming goals include increasing
adult sports and youth tournaments, as well as
increasing the number of sports programs available in
general since registrations exceed capacity for
existing programming.
▪ The Aging Division has goals of introducing and
expanding several programs that include senior
sports leagues, life-long learning classes, and
continuing active participation with collaborative
partnerships in community-wide programs.
▪ The Recreation Division aims to increase recreationrelated participation by 20 percent, based on tracked daily attendance at the John Wells Youth Center and
Pan-American Community Center, as compared to
year-end totals from 2023/2024.
▪ The Department sees the benefit of having an active
social media presence, as this allows for sharing of
projects, programming, updates, alerts, and overall
sharing of Department activities. The Department will
continue to expand its social media presence to
ensure it reaches maximum residents.
▪ Staff see several opportunities to collaborate with
local stakeholders and user groups to more efficiently
and effectively serve the community. This includes
partnering with such stakeholders such as Madera
Unified School District for free sports programs;
Madera Coalition for Community Justice for an
improved community garden space; and local
businesses for litter clean-up events.
Changes/Additions to Budget
▪ Funds to replace the projector in the upstairs
conference room at the John Wells Youth Center are
included in this budget. The $8,057 for this project
includes a big screen TV and wireless connectivity.
This purchase is funded by the General Fund.
▪ Several facilities improvements are proposed for
funding, including batting cages at Lions Town &
Country Park ($70,000), goal post replacement as the
Sunset Rotary Sports Complex ($10,000), and musical
equipment installation at McNally Park ($42,079). All
of these improvements are funded through the
General Fund or combined with a grant.
2024-2025 Operating Budget | City of Madera 159
▪ $116,152 has been budgeted in the Golf Course Fund
to address deferred maintenance issues at the
course.
▪ The Parks budget contains appropriations for a
variety of capital projects, including $1,813,936 for
the construction of James Taubert Park, and
$1,425,315 for the rehabilitation of trails at Lions
Town and Country Park. Both projects are
appropriated in the Parks Grants Fund.
Department Fund Summary
The current budget reflects the following assumptions
regarding programming:
▪ 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 Aging 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 Center 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. Revenue is primarily received from rentals of these centers.
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. This year’s budget highlights include the retirement of the outstanding golf course related debt as well as direction from Council to assign future golf course revenue to Capital improvements.
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. 160 City of Madera | 2024-2025 Operating Budget
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 2024/25 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. Revenue in this budget is tracked through rentals of parks and pavilion spaces, as well as fees paid by local baseball and soccer leagues for utilization of field space and lighting.
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. Revenue in this budget is collected from tournament registration fees, photo booth, and donations.
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. This budget tracks
revenue received from registration fees and league fees associated with the youth and adult sports programming. 2024-2025 Operating Budget | City of Madera 161
(10206000) Parks Administration
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4301 Donations 2,500 40 - - - 0.00%
4344 Interfund Charges/ Project Mgt - 73 - - - 0.00%
4649 Admin Fees 9,205 11,026 14,713 5,000 10,000 100.00% 4659 Refunds and Reimbursements 59 - 10,000 - - 0.00%
Total Revenue $ 11,764 $ 11,138 $ 24,713 $ 5,000 $ 10,000 5000 Salaries/Full-time 78,608 140,849 235,067 244,760 274,317 12.10% 5005 Salaries/Part-time 18,736 49,740 24,976 25,504 17,485 -31.40% 5100 Salaries/Overtime - 1,076 866 500 750 50.00%
5105 Salaries/Leave Payout 2,647 - - - - 0.00%
5300 Public Employee Retirement Sys 9,839 19,360 29,319 33,417 33,488 0.20% 5302 Long Term Disability Insurance 194 282 588 552 621 12.50% 5303 Life Insurance Premiums 94 169 256 250 266 6.40%
5304 Workers Compensation Insurance 7,853 17,304 24,676 24,068 25,344 5.30% 5305 Medicare Tax- Employer's Share 1,549 2,874 3,961 4,121 4,414 7.10% 5306 Unfunded Accrued Liability 16,247 34,895 44,078 44,078 49,420 12.10% 5307 Deferred Comp/Part-Time - 68 505 - 656 0.00%
5308 Deferred Compensation/Full-tim 3,301 5,747 8,006 10,656 6,069 -43.00% 5309 Unemployment Insurance 278 361 697 569 670 17.80%
5310 Section 125 Benefit Allow. 19,464 26,637 53,219 41,228 61,433 49.00% 6402 Telephone/Fax Charges 3,235 3,557 3,813 3,200 2,778 -13.20% 6403 Cell Phone Charges - - - - 635 0.00%
6404 Internet Charges - - - - 494 0.00%
6405 Copier Lease/Paper Charges - 974 4,348 3,500 4,252 21.50% 6410 Advertising/Job Announcements 4,897 - - - - 0.00%
6411 Advertising/Bids and Notices - 352 210 1,000 - -100.00% 6412 Advertising/Other 4,417 258 - - - 0.00%
6413 Promotional Items - 2,976 579 4,000 1,000 -75.00%
6415 Publications/Subscriptions - - 1,367 2,373 2,590 9.10% 6416 Office Supplies/Expendable 233 1,192 1,422 1,200 1,500 25.00% 6417 Software Costs - - - - 1,860 0.00%
6418 Postage / Other Mailing Charge - - 300 300 500 66.70% 6440 Contracted Services 14,689 5,459 1,333 - - 0.00%
6451 Bank Service Charges - - 1 3,000 100 -96.70%
6530 Conference/Training/Ed 1,927 695 9,007 10,000 7,000 -30.00% 6532 Maintenance/Other Supplies 184 574 3,208 4,000 5,400 35.00% 6902 Interfund Charges- Central Sup - 455 76 455 152 -66.60% 6918 Interfund Charges- Comp Maint 40,302 16,982 16,627 16,627 19,630 18.10% 6920 Interfund Charges - Computer R 9,021 4,539 7,750 7,750 4,716 -39.10% 7000 Vehicles and Equipment - - - - 8,057 0.00%
8260 Transfer-Out CIP - - - 130,000 - -100.00%
Total Expense $ 237,714 $ 337,378 $ 476,255 $ 617,108 $ 535,597 Total Net Surplus/(Deficit) $ (225,951) $ (326,240) $ (451,542) $ (612,108) $ (525,597) 162 City of Madera | 2024-2025 Operating Budget
(10206100) Parks
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4171 Rents and Leases/ Athletic Fie 26,696 27,277 28,441 22,000 25,000 13.60% 4172 Rents and Leases/ Ath Field Ut 11,061 12,937 22,604 14,000 20,000 42.90% 4173 Rents and Leases/Lions Pavil 7,908 6,990 7,085 7,000 5,000 -28.60% 4174 Rents and Leases/Rotary Pavil 5,700 5,141 6,199 5,000 4,000 -20.00% 4175 Rents and Leases/Millview Pavi 2,125 1,950 1,725 2,000 2,500 25.00% 4301 Donations 33,157 1,000 1,000 1,000 - -100.00%
4346 Interfund Charges/ Cost Dist 90,000 90,000 90,000 90,000 92,250 2.50% 4347 Intrfnd Charges/ LA Zone Fees 61,712 60,516 64,120 64,120 27,838 -56.60% 4355 Transfer-In 180,000 180,000 180,000 180,000 180,000 0.00% 4360 Transfer-In CIP - 609,307 - - - 0.00%
4434 Grants - 396,524 - - - 0.00%
4600 Assessments 778 1,729 1,344 1,500 1,536 2.40%
4657 Miscellaneous Revenue 310 240 568 - - 0.00%
4659 Refunds and Reimbursements 4,215 12,555 22,932 5,000 5,000 0.00% Total Revenue $ 423,661 $ 1,406,166 $ 426,018 $ 391,620 $ 363,124 5000 Salaries/Full-time 504,402 594,286 619,091 632,174 769,319 21.70% 5005 Salaries/Part-time 177,974 151,337 181,212 204,988 211,600 3.20% 5100 Salaries/Overtime 21,662 47,261 68,638 20,000 50,000 150.00% 5105 Salaries/Leave Payout - 1,212 1,993 - - 0.00%
5110 Salaries/Uniform Pay 2,400 2,900 2,800 2,900 - -100.00% 5300 Public Employee Retirement Sys 67,908 76,577 86,718 100,525 109,500 8.90% 5302 Long Term Disability Insurance 1,610 1,736 1,809 1,746 1,982 13.50% 5303 Life Insurance Premiums 701 779 767 815 948 16.30% 5304 Workers Compensation Insurance 54,302 78,422 77,420 82,017 84,954 3.60% 5305 Medicare Tax- Employer's Share 10,630 13,298 13,177 13,548 15,634 15.40% 5306 Unfunded Accrued Liability 149,335 167,058 162,595 162,595 182,302 12.10% 5307 Deferred Comp/Part-Time 6,216 8,525 6,377 7,687 7,935 3.20% 5308 Deferred Compensation/Full-tim 20,362 23,805 25,151 30,657 34,894 13.80% 5309 Unemployment Insurance 4,331 4,130 3,645 1,733 2,165 24.90% 5310 Section 125 Benefit Allow. 188,250 228,084 192,625 213,146 217,116 1.90% 6401 Gas and Electric Utilities 46,326 70,432 70,338 50,000 73,152 46.30% 6402 Telephone/Fax Charges 3,285 4,388 4,949 4,000 1,659 -58.50% 6403 Cell Phone Charges - - - - 2,642 0.00%
6404 Internet Charges - - - - 631 0.00%
6416 Office Supplies/Expendable 885 1,131 393 1,000 1,000 0.00% 6423 Office Furniture - - - - 22,889 0.00%
6425 Vehicle Fuel, Supplies & Maint 68,073 74,029 66,479 74,823 69,022 -7.80% 6428 Repairs - - 300 1,000 40,000 3900.00%
6440 Contracted Services 249,129 432,430 274,627 275,096 288,760 4.97% 6461 Safety Inspections/Repairs - 654 421 600 1,000 66.70% 6501 Parks On-line Registration 7,393 9,810 14,090 3,500 9,000 157.10% 6530 Conference/Training/Ed 316 - - 500 2,500 400.00%
6532 Maintenance/Other Supplies 142,097 136,986 154,708 132,850 139,493 5.00% 6560 Liability / Property Insurance 1,558 1,797 193,877 193,851 297,722 53.60% 6610 Contingency - - - - 30,000 0.00%
6900 Interfund Charge - Fac. Maint. 8,077 8,077 18,204 18,204 18,204 0.00% 6902 Interfund Charges- Central Sup 30,407 39,860 41,972 39,860 29,396 -26.30% 6903 Interfund Charges - Cost Distr - 56,867 - - - 0.00% 6907 Interfund Chrg/Vehicle Replcmt 57,930 70,396 81,230 81,230 102,330 26.00% 6908 Interfund Chrg/Vehicle Maint. 97,218 96,667 116,780 116,780 98,815 -15.40% 6918 Interfund Charges- Comp Maint 14,417 22,643 22,169 22,169 26,173 18.10% 6920 Interfund Charges - Computer R 3,048 6,052 10,333 10,333 6,288 -39.10% 6924 Interfund Charges- Motor Renta 10,756 12,835 9,143 9,143 16,977 85.70% 2024-2025 Operating Budget | City of Madera 163
(10206100) Parks
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 6926 Interfund Chg Risk Charges - - - - 32,162 0.00%
7030 Facilities And Improvements 3,273 219 55,000 55,000 122,079 122.00% 7040 Parks/Facilities Equipment 82,748 308,663 109,054 115,000 - -100.00% 8200 Transfer Out - - 232,500 232,500 - -100.00%
8210 Transfers Out/Debt Service 4,953 12,890 32,694 32,694 32,684 0.00% Total Expense $ 2,041,971 $ 2,766,236 $ 2,953,279 $ 2,944,664 $ 3,152,927 Total Net Surplus/(Deficit) $ (1,618,311) $ (1,360,070) $ (2,527,262) $ (2,553,044) $ (2,789,803) 164 City of Madera | 2024-2025 Operating Budget
(10206110) Landscape Maintenance District Services
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4347 Intrfnd Charges/ LA Zone Fees 276,640 271,297 287,433 287,433 428,998 49.30% Total Revenue $ 276,640 $ 271,297 $ 287,433 $ 287,433 $ 428,998 5000 Salaries/Full-time 109,100 114,975 123,716 131,451 147,078 11.90% 5005 Salaries/Part-time 60,030 154,982 118,564 183,768 170,720 -7.10% 5100 Salaries/Overtime 6,943 10,861 16,219 2,000 10,000 400.00% 5110 Salaries/Uniform Pay 500 500 500 500 - -100.00%
5300 Public Employee Retirement Sys 10,203 10,894 13,408 15,789 16,974 7.50% 5302 Long Term Disability Insurance 282 294 356 335 394 17.60% 5303 Life Insurance Premiums 143 148 151 154 168 9.10%
5304 Workers Compensation Insurance 13,815 16,309 22,272 28,423 27,970 -1.60% 5305 Medicare Tax- Employer's Share 2,663 2,738 3,863 4,736 4,947 4.50% 5306 Unfunded Accrued Liability 17,021 18,581 18,375 18,375 20,602 12.10% 5307 Deferred Comp/Part-Time 2,417 2,304 4,561 6,891 6,402 -7.10% 5308 Deferred Compensation/Full-tim 4,236 4,648 5,053 6,148 6,811 10.80% 5309 Unemployment Insurance 1,053 993 1,372 409 478 16.90% 5310 Section 125 Benefit Allow. 38,573 50,712 47,608 54,266 46,190 -14.90% 6425 Vehicle Fuel, Supplies & Maint 9,092 10,277 12,448 7,931 12,878 62.40% 6532 Maintenance/Other Supplies - 2,489 15,158 - 10,000 0.00% 6560 Liability / Property Insurance - - 643 643 730 13.50% 6907 Interfund Chrg/Vehicle Replcmt 6,867 8,067 9,467 9,467 12,300 29.90% 6908 Interfund Chrg/Vehicle Maint. 12,115 12,875 15,168 15,168 12,274 -19.10% 6926 Interfund Chg Risk Charges - - - - 79 0.00%
Total Expense $ 295,052 $ 422,646 $ 428,903 $ 486,454 $ 506,995 Total Net Surplus/(Deficit) $ (18,412) $ (151,350) $ (141,470) $ (199,021) $ (77,997) 2024-2025 Operating Budget | City of Madera 165
(10206120) Median Landscaping
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4355 Transfer-In 119,100 134,580 150,730 150,730 150,732 0.00% Total Revenue $ 119,100 $ 134,580 $ 150,730 $ 150,730 $ 150,732 6440 Contracted Services 139,650 127,835 163,290 150,730 150,732 0.00% Total Expense $ 139,650 $ 127,835 $ 163,290 $ 150,730 $ 150,732 Total Net Surplus/(Deficit) $ (20,550) $ 6,745 $ (12,560) $ - $ - 166 City of Madera | 2024-2025 Operating Budget
(10206200) Recreation
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4185 Kids Camp Program Fees 708 - - - - 0.00%
4186 Leisure/Enrichment Fees - 55 42 1,000 1,000 0.00%
4258 Concession 656 3,217 2,617 3,000 3,000 0.00%
4659 Refunds and Reimbursements 24,999 - 23,604 36,482 - -100.00% Total Revenue $ 26,363 $ 3,271 $ 26,263 $ 40,482 $ 4,000 5000 Salaries/Full-time 49,350 55,428 38,933 39,944 38,068 -4.70% 5005 Salaries/Part-time 84,246 176,904 135,477 133,280 160,058 20.10% 5100 Salaries/Overtime 675 2,804 3,446 2,400 3,000 25.00% 5105 Salaries/Leave Payout 5,575 2,614 - - - 0.00%
5300 Public Employee Retirement Sys 6,834 7,415 4,636 4,424 4,092 -7.50% 5302 Long Term Disability Insurance 161 179 124 125 109 -12.80% 5303 Life Insurance Premiums 55 72 52 50 51 2.00%
5304 Workers Compensation Insurance 11,028 21,229 15,485 15,105 17,435 15.40% 5305 Medicare Tax- Employer's Share 2,126 3,605 2,759 2,706 3,082 13.90% 5306 Unfunded Accrued Liability 11,515 13,231 18,616 18,616 20,873 12.10% 5307 Deferred Comp/Part-Time 2,526 6,323 5,052 4,998 6,002 20.10% 5308 Deferred Compensation/Full-tim 1,983 2,247 1,515 1,691 1,606 -5.00% 5309 Unemployment Insurance 1,906 3,129 2,116 228 399 75.00% 5310 Section 125 Benefit Allow. 13,118 16,522 4,320 4,320 3,780 -12.50% 6401 Gas and Electric Utilities 11,575 5,766 22,343 6,500 23,237 257.50% 6402 Telephone/Fax Charges 658 528 712 800 - -100.00%
6404 Internet Charges - - - - 900 0.00%
6412 Advertising/Other 717 4 - 1,200 1,200 0.00%
6416 Office Supplies/Expendable 65 951 629 1,000 1,000 0.00% 6417 Software Costs 119 - - - - 0.00%
6440 Contracted Services 1,668 3,115 2,496 5,000 - -100.00% 6445 Field Trips - - - - 3,000 0.00%
6480 Program Expense - 6,398 13,699 17,596 - -100.00%
6530 Conference/Training/Ed 43 1,769 1,112 3,500 3,000 -14.30% 6532 Maintenance/Other Supplies 16,564 10,405 11,418 10,000 10,000 0.00% 6902 Interfund Charges- Central Sup - 76 - 76 25 -67.10% 6903 Interfund Charges - Cost Distr - 3,293 - - - 0.00% 8210 Transfers Out/Debt Service 2,891 3,467 274 274 274 0.00% Total Expense $ 225,398 $ 347,472 $ 285,213 $ 273,833 $ 301,191 Total Net Surplus/(Deficit) $ (199,035) $ (344,201) $ (258,950) $ (233,351) $ (297,191) 2024-2025 Operating Budget | City of Madera 167
(10206218) Sr. Citizen Community Service
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4304 Donations/C-2 - - 38 - - 0.00%
4315 Fundraising - 2,009 2,135 2,000 2,000 0.00%
4355 Transfer-In 39,238 21,402 - - - 0.00%
Total Revenue $ 39,238 $ 23,410 $ 2,173 $ 2,000 $ 2,000 5000 Salaries/Full-time 11,780 29,363 51,247 50,496 55,572 10.10% 5005 Salaries/Part-time 7,896 61,776 59,852 70,938 69,931 -1.40% 5100 Salaries/Overtime 200 671 1,493 500 500 0.00%
5105 Salaries/Leave Payout 6,057 - - - - 0.00%
5300 Public Employee Retirement Sys 2,100 7,929 10,548 12,507 9,745 -22.10% 5302 Long Term Disability Insurance 34 96 162 159 172 8.20% 5303 Life Insurance Premiums 13 37 62 60 67 11.70%
5304 Workers Compensation Insurance 1,881 8,196 9,268 11,062 11,044 -0.20% 5305 Medicare Tax- Employer's Share 378 1,337 1,567 1,781 1,867 4.80% 5306 Unfunded Accrued Liability 4,655 16,009 13,857 13,857 15,537 12.10% 5307 Deferred Comp/Part-Time 123 872 1,132 1,452 2,623 80.60% 5308 Deferred Compensation/Full-tim 437 1,201 2,076 2,445 2,730 11.70% 5309 Unemployment Insurance 93 703 609 442 384 -13.10%
5310 Section 125 Benefit Allow. 4,020 14,958 26,474 26,427 29,205 10.50% 6401 Gas and Electric Utilities 602 1,347 1,178 1,200 1,295 7.90% 6402 Telephone/Fax Charges 2,312 2,298 2,585 2,328 1,664 -28.50% 6403 Cell Phone Charges - - - - 344 0.00%
6404 Internet Charges - - - - 492 0.00%
6405 Copier Lease/Paper Charges - - - - 3,000 0.00%
6413 Promotional Items - - 261 400 400 0.00%
6416 Office Supplies/Expendable 122 384 305 750 750 0.00% 6440 Contracted Services - 5,400 780 1,500 - -100.00%
6445 Field Trips 31 10,947 (2,700) 6,000 6,000 0.00%
6518 Other Supplies - 9,300 (404) - - 0.00%
6530 Conference/Training/Ed 130 220 394 2,000 3,000 50.00% 6532 Maintenance/Other Supplies 3,127 4,566 5,204 4,500 4,500 0.00% 6903 Interfund Charges - Cost Distr - 4,324 - - - 0.00% 7040 Parks/Facilities Equipment - - (5,400) - - 0.00%
8210 Transfers Out/Debt Service 85 165 699 699 699 0.00% Total Expense $ 46,075 $ 182,099 $ 181,248 $ 211,503 $ 221,521 Total Net Surplus/(Deficit) $ (6,837) $ (158,688) $ (179,076) $ (209,503) $ (219,521) 168 City of Madera | 2024-2025 Operating Budget
(10206220) Sports Program
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4200 Adult Sport Fees 11,674 29,956 35,539 25,000 30,000 20.00% 4248 Revenue/Youth Sports 57,700 52,767 65,064 45,000 55,000 22.20% 4301 Donations - 5,253 2,445 5,000 2,500 -50.00%
Total Revenue $ 69,374 $ 87,976 $ 103,048 $ 75,000 $ 87,500 5000 Salaries/Full-time 13,594 13,584 54,082 53,466 55,572 3.90% 5005 Salaries/Part-time 40,836 80,144 78,855 88,883 83,508 -6.00% 5100 Salaries/Overtime 187 433 453 500 500 0.00%
5300 Public Employee Retirement Sys 1,638 1,306 5,762 6,639 6,802 2.50% 5302 Long Term Disability Insurance 37 38 172 161 172 6.80% 5303 Life Insurance Premiums 15 15 66 64 67 4.70%
5304 Workers Compensation Insurance 4,173 8,446 11,159 12,885 12,252 -4.90% 5305 Medicare Tax- Employer's Share 821 1,414 1,945 2,143 2,111 -1.50% 5307 Deferred Comp/Part-Time 1,493 3,034 2,846 3,353 3,132 -6.60% 5308 Deferred Compensation/Full-tim 477 503 2,206 2,589 2,730 5.40% 5309 Unemployment Insurance 898 1,193 1,130 763 879 15.20% 5310 Section 125 Benefit Allow. 4,867 6,282 28,031 27,982 29,205 4.40% 6412 Advertising/Other 10 753 774 1,000 1,000 0.00%
6416 Office Supplies/Expendable 171 152 313 400 500 25.00% 6428 Repairs - - - - 3,000 0.00%
6440 Contracted Services - 10,695 14,876 15,000 15,000 0.00% 6501 Parks On-line Registration - 185 - - - 0.00%
6503 Parks Online Registration - - - - 2,445 0.00%
6530 Conference/Training/Ed - - - 1,500 3,000 100.00%
6532 Maintenance/Other Supplies 16,829 10,503 6,981 10,000 10,000 0.00% 6903 Interfund Charges - Cost Distr - 106 - - - 0.00%
8200 Transfer Out - - 41,000 41,000 - -100.00%
Total Expense $ 86,046 $ 138,786 $ 250,653 $ 268,328 $ 231,875 Total Net Surplus/(Deficit) $ (16,672) $ (50,810) $ (147,605) $ (193,328) $ (144,375) 2024-2025 Operating Budget | City of Madera 169
(10206230) Aquatics Program
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4238 Public Swim - 5,062 5,861 5,000 5,000 0.00%
4258 Concession - 4,944 5,887 4,000 4,500 12.50%
4259 Lessons - 10,370 22,144 10,000 10,000 0.00%
4260 Pool Rentals 960 7,220 13,068 6,000 8,000 33.30%
Total Revenue $ 960 $ 27,596 $ 46,959 $ 25,000 $ 27,500 5000 Salaries/Full-time 8,925 17,603 17,942 17,822 29,033 62.90% 5005 Salaries/Part-time 17,316 49,399 70,046 100,101 77,968 -22.10% 5100 Salaries/Overtime 255 1,528 1,552 500 1,500 200.00% 5300 Public Employee Retirement Sys 2,866 4,596 4,421 3,932 5,266 33.90% 5302 Long Term Disability Insurance 29 58 57 56 87 55.40% 5303 Life Insurance Premiums 11 22 22 21 36 71.40%
5304 Workers Compensation Insurance 1,963 6,127 8,715 12,579 9,417 -25.10% 5305 Medicare Tax- Employer's Share 390 1,010 1,489 2,161 1,637 -24.20% 5307 Deferred Comp/Part-Time 347 1,388 2,694 4,491 2,655 -40.90% 5308 Deferred Compensation/Full-tim 356 720 733 862 1,332 54.50% 5309 Unemployment Insurance 184 661 1,234 727 874 20.20% 5310 Section 125 Benefit Allow. 3,771 8,976 9,344 9,327 9,462 1.40% 6401 Gas and Electric Utilities 20,790 9,046 10 6,975 - -100.00% 6402 Telephone/Fax Charges 253 273 321 300 276 -8.00%
6403 Cell Phone Charges - - - - 74 0.00%
6428 Repairs - 2,496 8,211 10,525 7,500 -28.70%
6440 Contracted Services 23,168 13,229 12,790 13,000 14,532 11.80% 6460 Pre-Employment Costs - - 1,610 1,250 1,500 20.00%
6480 Program Expense - - 7,520 10,000 7,000 -30.00%
6530 Conference/Training/Ed 1,135 1,817 1,080 1,800 500 -72.20% 6532 Maintenance/Other Supplies 7,946 8,231 5,059 5,000 8,000 60.00% 6560 Liability / Property Insurance - - 2,382 2,382 9,933 317.00% 6900 Interfund Charge - Fac. Maint. 4,013 4,013 9,043 9,043 9,043 0.00% 6903 Interfund Charges - Cost Distr - 69 - - - 0.00%
6926 Interfund Chg Risk Charges - - - - 1,073 0.00%
7030 Facilities And Improvements - - 26,305 26,305 - -100.00% 8210 Transfers Out/Debt Service 1,594 5,538 7,115 7,115 7,113 0.00% Total Expense $ 95,315 $ 136,799 $ 199,695 $ 246,274 $ 205,811 Total Net Surplus/(Deficit) $ (94,355) $ (109,204) $ (152,735) $ (221,274) $ (178,311) 170 City of Madera | 2024-2025 Operating Budget
(10206240) Community & Recreation Centers
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4155 Rents/ Bergon Center - 3,613 3,558 4,500 4,500 0.00% 4166 Lease/Colocator Lease - - 17,691 17,690 20,630 16.60% 4167 Rents and Leases 18,432 16,438 29,529 9,000 9,000 0.00% 4168 Rents/ Pan Am Center - 11,375 26,719 17,000 20,000 17.60% 4181 Youth Program Leases - 990 3,675 - - 0.00%
4183 Rents/Youth Hut - 680 479 2,000 1,500 -25.00%
4261 Programs Fees 9,527 - 5,746 10,000 - -100.00%
4301 Donations - 300 - - 10,000 0.00%
4659 Refunds and Reimbursements 291 39,824 675 - - 0.00% Total Revenue $ 28,250 $ 73,220 $ 88,071 $ 60,190 $ 65,630 5000 Salaries/Full-time 16,800 17,573 29,904 29,704 30,873 3.90% 5005 Salaries/Part-time 33,690 26,612 45,694 67,349 67,568 0.30% 5100 Salaries/Overtime 405 1,164 5,751 500 1,000 100.00% 5300 Public Employee Retirement Sys 4,849 4,479 6,991 6,945 7,991 15.10% 5302 Long Term Disability Insurance 56 58 95 94 95 1.10% 5303 Life Insurance Premiums 22 22 37 36 38 5.60%
5304 Workers Compensation Insurance 3,914 4,041 6,995 8,710 8,690 -0.20% 5305 Medicare Tax- Employer's Share 754 664 1,195 1,443 1,475 2.20% 5307 Deferred Comp/Part-Time 756 575 1,332 1,963 1,903 -3.10% 5308 Deferred Compensation/Full-tim 678 717 1,221 1,439 1,517 5.40% 5309 Unemployment Insurance 452 302 609 315 369 17.10%
5310 Section 125 Benefit Allow. 6,952 8,979 15,573 15,546 16,225 4.40% 6401 Gas and Electric Utilities 58,330 82,474 77,722 80,000 80,831 1.00% 6402 Telephone/Fax Charges 28,711 27,884 24,605 23,000 26,326 14.50% 6403 Cell Phone Charges - - - - 1,551 0.00%
6404 Internet Charges - - - - 1,329 0.00%
6412 Advertising/Other - - 1,741 3,000 1,000 -66.70%
6416 Office Supplies/Expendable 488 - 105 100 100 0.00% 6428 Repairs - 8,979 24,159 26,100 15,000 -42.50%
6440 Contracted Services 100,464 149,507 138,020 132,700 120,500 -9.20% 6480 Program Expense 62 - 450 1,000 3,000 200.00%
6530 Conference/Training/Ed - - - - 3,000 0.00%
6532 Maintenance/Other Supplies 19,686 18,926 15,079 14,000 15,000 7.10% 6560 Liability / Property Insurance - - 66,169 66,160 66,748 0.90% 6900 Interfund Charge - Fac. Maint. 140,056 140,056 249,981 249,981 249,981 0.00% 6902 Interfund Charges- Central Sup - - - - 3 0.00%
6903 Interfund Charges - Cost Distr - 156 - - - 0.00%
6918 Interfund Charges- Comp Maint 17,330 47,550 46,555 46,555 54,963 18.10% 6920 Interfund Charges - Computer R 3,664 12,709 21,699 21,699 13,204 -39.10% 6926 Interfund Chg Risk Charges - - - - 7,211 0.00%
7030 Facilities And Improvements - - 13,139 12,593 - -100.00% 7040 Parks/Facilities Equipment - 2,166 - - - 0.00%
8210 Transfers Out/Debt Service 9,593 15,485 53,133 53,133 53,117 0.00% Total Expense $ 447,711 $ 571,077 $ 847,953 $ 864,065 $ 850,608 Total Net Surplus/(Deficit) $ (419,461) $ (497,857) $ (759,882) $ (803,875) $ (784,978) 2024-2025 Operating Budget | City of Madera 171
(10206270) Special Events
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4301 Donations 2,256 31,000 16,450 13,000 - -100.00%
4315 Fundraising 2,948 9,777 450 - - 0.00%
4657 Miscellaneous Revenue - 42 10,290 5,000 10,000 100.00% 4659 Refunds and Reimbursements - - 160 - - 0.00%
4683 Program Revenue - 55,000 - 15,000 - -100.00%
Total Revenue $ 5,204 $ 95,819 $ 27,350 $ 33,000 $ 10,000 5000 Salaries/Full-time 17,969 26,892 36,456 36,720 30,506 -16.90% 5005 Salaries/Part-time 4,034 9,838 3,143 12,074 8,960 -25.80% 5100 Salaries/Overtime 225 1,097 887 500 500 0.00%
5105 Salaries/Leave Payout 1,394 - - - - 0.00%
5300 Public Employee Retirement Sys 2,183 3,408 4,894 5,600 4,839 -13.60% 5302 Long Term Disability Insurance 58 86 117 113 94 -16.80% 5303 Life Insurance Premiums 21 34 46 46 38 -17.40%
5304 Workers Compensation Insurance 1,842 3,332 3,496 4,588 3,437 -25.10% 5305 Medicare Tax- Employer's Share 356 567 611 745 600 -19.50% 5306 Unfunded Accrued Liability 4,016 6,926 6,952 6,952 7,795 12.10% 5307 Deferred Comp/Part-Time 112 328 124 441 336 -23.80% 5308 Deferred Compensation/Full-tim 728 1,085 1,479 1,719 1,479 -14.00% 5309 Unemployment Insurance 105 220 142 246 220 -10.60% 5310 Section 125 Benefit Allow. 5,768 10,937 15,096 15,070 14,872 -1.30% 6412 Advertising/Other - - - 1,000 - -100.00%
6415 Publications/Subscriptions - - 513 750 650 -13.30% 6440 Contracted Services - 4,461 7,370 - - 0.00%
6518 Other Supplies 281 2,412 20,045 20,000 10,000 -50.00% 6532 Maintenance/Other Supplies 9,775 14,329 23,619 30,900 26,500 -14.20% 6903 Interfund Charges - Cost Distr - 813 - - - 0.00%
Total Expense $ 48,867 $ 86,766 $ 124,990 $ 137,464 $ 110,826 Total Net Surplus/(Deficit) $ (43,663) $ 9,053 $ (97,640) $ (104,464) $ (100,826) 172 City of Madera | 2024-2025 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 obtains its revenues through user fees,
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 for grant 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.
Transit Fund
The 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 grants that are accounted for in Special Revenue Funds.
Golf Course Fund
The Golf Course obtains its revenues through green fees and cart rentals. 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, $75,000 per year is being deposited in a Golf Course Improvement Org for capital
improvements at the golf course. Per Council direction, any additional “profit” made at the golf course is also deposited in this org. For FY 2024/25, there is just over $116,000 budgeted in the Golf Course Improvement Org.
174 City of Madera | 2024-2025 Operating Budget
Enterprise Funds Operating Budget Overview
Expense Summaries
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Water Org List ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 20300000-Water Utility (38) - - - - 0.00%
20301220-Utility Billing/Water 694,709 697,559 733,065 760,570 583,332 -23.30% 20303800-Water Mtnc/Operations 4,770,923 5,565,978 5,686,281 5,943,442 6,475,204 8.95% 20303810-Water Quality Control 704,667 923,554 829,296 808,918 842,518 4.15% 20303820-Water Conservation Program 267,587 264,058 491,493 465,974 487,304 4.58% 20303825-Integrated Regional Water Mgt - 21,347 758,306 779,653 - -100.00% 20303830-Water Capital Outlay 602,309 (315,676) 4,712,639 16,332,585 21,168,796 29.61% 20303840-Water Debt Service/Rev Bonds 274,807 260,583 787,864 783,745 789,327 0.71% Total Water $ 7,314,965 $ 7,417,403 $ 13,998,944 $ 25,874,887 $ 30,346,481 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Sewer Org List ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 20401230-Utility Billing/Sewer 353,354 338,354 367,882 387,346 294,522 -23.96% 20403400-Sewer Mtnc/Operations 1,253,783 1,468,682 1,578,424 1,780,989 1,929,386 8.33% 20403410-WWT Plant 4,223,376 3,747,925 4,960,672 4,770,559 5,209,889 9.21% 20403420-Sewer Capital Outlay 172,205 1,741,602 2,380,100 17,800,063 33,618,563 88.87% 20403430-WWTP Bond Admin 982,864 861,095 1,214,195 2,527,048 2,529,375 0.09% Total Sewer $ 6,985,581 $ 8,157,657 $ 10,501,273 $ 27,266,005 $ 43,581,735 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Solid Waste Org List ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 47601235-Utility Billing/Garbage 340,085 347,103 411,541 386,410 292,722 -24.25% 47603600-Solid Waste Disposal 5,901,256 7,991,536 5,693,700 7,640,276 8,327,220 8.99% 47603620-Solid Waste Recycling 1,842 - - - - 0.00%
47603630-Street Cleaning 569,617 639,014 763,394 688,518 854,632 24.13% 47603640-Beverage Container Recycling 9,703 14,915 6,840 16,349 16,349 0.00% 47603730-Tire Clean Up 24,733 25,623 21,860 117,341 30,501 -74.01% Total Solid Waste $ 6,847,236 $ 9,018,191 $ 6,897,335 $ 8,848,894 $ 9,521,424 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Drainage Org List ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 45003040-Drainage Capital Outlay - - - 811,500 587,500 -27.60% 45003080-Drainage Operations 97,028 97,324 131,244 130,245 129,645 -0.46% 45003090-Drainage Flood Control 622,694 748,716 1,011,779 1,036,377 914,290 -11.78% Total Drainage $ 719,721 $ 846,040 $ 1,143,022 $ 1,978,122 $ 1,631,435 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Airport Org List ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 20503270-Airport Operations 624,726 546,546 581,903 553,909 638,013 15.18% 20503510-Airport Capital Projects 83,613 1,092,428 75,218 1,871,000 490,000 -73.81% Total Airport $ 708,339 $ 1,638,974 $ 657,121 $ 2,424,909 $ 1,128,013 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Transit Org List ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 21285290-Transportation- Dial-A-Ride 1,114,684 1,214,800 1,349,405 1,315,054 1,431,093 8.82% 21295300-Transportation - Fixed Route 1,619,619 1,634,668 1,942,609 2,027,163 2,246,882 10.84% 21295425-SB1-State of Good Repair 9,311 - - 66,676 760,129 1040.03% 21295491-Low Carbon Transit Operation 24,775 - - 350,000 300,000 -14.29% 21295500-Fixed Route - Capital Outlay - 33,423 4,662 - - 0.00% 21295590-Prop 1B PTMISEA 1,128 565,382 260,656 205,748 152,644 -25.81% 21295595-Caltrans - Transit Study Grant 93,557 - - - - 0.00% Total Transit $ 2,863,074 $ 3,448,272 $ 3,557,331 $ 3,964,641 $ 4,890,748 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Golf Org List ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 20606290-Golf Operations 64,083 64,083 78,542 78,540 84,098 7.08% 20606295-Golf Course Capital - - 75,000 75,000 116,152 54.87% 20606299-Golf Course Debt Service 20,962 11,910 164,381 164,381 - -100.00% Total Golf $ 85,045 $ 75,993 $ 317,923 $ 317,921 $ 200,250 Total $ 25,523,961 $ 30,602,531 $ 37,072,949 $ 70,675,379 $ 91,300,086 Expense Summaries
2024-2025 Operating Budget | City of Madera 175
THIS PAGE IS INTENTIONALLY LEFT BLANK
Water
(20300000) Water Utility
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4162 Interest Income 185,003 549,552 500,579 600,000 750,000 25.00% 4202 Application Fee 35,098 28,430 27,485 28,000 28,000 0.00% 4206 Revenue/ Const Usage Fee 11,179 4,007 4,071 3,500 4,000 14.30% 4208 Late Payment/Other Penalty - 220,956 259,507 130,000 200,000 53.80% 4220 Meter Amortization 25,567 17,286 21,765 - 21,765 0.00% 4221 Meter Setup / Relocation Fee 5,428 3,007 2,172 4,000 2,172 -45.70% 4224 Revenue/Water Patrol Fines - 775 1,600 1,000 1,600 60.00% 4229 User Charges 12,913,827 11,270,063 11,540,757 12,500,000 11,500,000 -8.00% 4246 Water Permits and Fees (62) - - 1,646 - -100.00%
4346 Interfund Charges/ Cost Dist 4,327 4,327 4,327 4,327 4,435 2.50% 4659 Refunds and Reimbursements 6,551 8,392 (4,944) - - 0.00% 4682 Collection Recovery 173,795 232,466 574,009 120,570 125,000 3.70% Total Revenue $ 13,360,712 $ 12,339,263 $ 12,931,328 $ 13,393,043 $ 12,636,972 8000 Interest Expense (38) - - - - 0.00%
Total Expense $ (38) $ - $ - $ - $ -
Total Net Surplus/(Deficit) $ 13,360,750 $ 12,339,263 $ 12,931,328 $ 13,393,043 $ 12,636,972 178 City of Madera | 2024-2025 Operating Budget
(20301220) Utility Billing/Water
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4355 Transfer-In - - 37,026 37,026 26,436 -28.60%
4659 Refunds and Reimbursements - - 4,906 - - 0.00%
4682 Collection Recovery - - 228 - - 0.00%
Total Revenue $ - $ - $ 42,160 $ 37,026 $ 26,436
5000 Salaries/Full-time 255,374 245,825 262,264 275,966 188,650 -31.60% 5005 Salaries/Part-time 10,259 1,950 - - - 0.00%
5100 Salaries/Overtime 1,439 1,152 7,204 1,000 1,050 5.00% 5105 Salaries/Leave Payout 1,802 5,511 1,021 - - 0.00%
5200 Salaries/Auto & Expense Allow 30 - - - - 0.00%
5300 Public Employee Retirement Sys 30,686 27,985 31,948 38,048 22,280 -41.40% 5301 Health Insurance Benefits 787 - - - - 0.00%
5302 Long Term Disability Insurance 668 609 717 700 385 -45.00% 5303 Life Insurance Premiums 295 261 250 288 204 -29.20% 5304 Workers Compensation Insurance 20,846 24,559 26,835 28,158 16,115 -42.80% 5305 Medicare Tax- Employer's Share 4,145 3,468 4,004 4,103 2,859 -30.30% 5306 Unfunded Accrued Liability 60,511 56,033 56,350 56,350 63,180 12.10% 5307 Deferred Comp/Part-Time - 29 - - - 0.00%
5308 Deferred Compensation/Full-tim 9,566 9,178 10,040 11,257 7,146 -36.50% 5309 Unemployment Insurance 937 613 735 581 467 -19.60% 5310 Section 125 Benefit Allow. 86,180 105,887 109,707 112,732 69,756 -38.10% 6402 Telephone/Fax Charges 8,642 8,421 7,647 8,484 6,894 -18.70% 6403 Cell Phone Charges - - - - 742 0.00%
6404 Internet Charges - - - - 849 0.00%
6411 Advertising/Bids and Notices 113 267 - - - 0.00%
6414 Professional Dues - - - 75 - -100.00%
6416 Office Supplies/Expendable 2,935 1,300 2,677 5,000 5,000 0.00% 6418 Postage / Other Mailing Charge 43,840 38,817 50,338 48,000 48,800 1.70% 6425 Vehicle Fuel, Supplies & Maint - - - 250 - -100.00% 6426 Equipment Fuel/Supplies/Mtnc 255 - - - - 0.00%
6440 Contracted Services 48,121 25,505 30,430 57,800 29,216 -49.50% 6451 Bank Service Charges 15,138 22,254 36,132 17,500 29,300 67.40% 6530 Conference/Training/Ed - - 997 1,300 1,495 15.00%
6532 Maintenance/Other Supplies 1,198 393 790 - - 0.00% 6562 Retiree Insurance Premiums 1,676 - - - - 0.00%
6902 Interfund Charges- Central Sup - - - - 10 0.00%
6903 Interfund Charges - Cost Distr - 24,903 - - - 0.00% 6904 Interfund Charges - Admin. Ove 37,845 37,845 37,845 37,845 37,845 0.00% 6918 Interfund Charges- Comp Maint 33,810 34,984 34,253 34,253 40,439 18.10% 6920 Interfund Charges - Computer R 7,486 9,350 15,964 15,964 9,714 -39.20% 6924 Interfund Charges- Motor Renta 668 716 569 569 936 64.50% 6926 Interfund Chg Risk Charges - - 4,347 4,347 - -100.00% 8000 Interest Expense (121) (27) - - - 0.00%
8220 Transfers Out - Insurance Rese 9,577 9,769 - - - 0.00% Total Expense $ 694,709 $ 697,559 $ 733,065 $ 760,570 $ 583,332 Total Net Surplus/(Deficit) $ (694,709) $ (697,559) $ (690,905) $ (723,544) $ (556,896) 2024-2025 Operating Budget | City of Madera 179
(20303800) Water Maintenance & Operations
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4355 Transfer-In - 544,758 76,233 76,233 78,134 2.50%
4657 Miscellaneous Revenue - 620 - - - 0.00%
4659 Refunds and Reimbursements 159 7,331 4,495 - - 0.00% 4676 Workers Comp Recovery - Wages - - 4,492 - - 0.00%
Total Revenue $ 159 $ 552,709 $ 85,220 $ 76,233 $ 78,134 5000 Salaries/Full-time 648,803 701,223 715,183 799,422 776,692 -2.80% 5005 Salaries/Part-time - - 35,384 33,613 34,971 4.00%
5100 Salaries/Overtime 81,943 60,482 73,314 67,000 67,500 0.70% 5105 Salaries/Leave Payout 56 23,849 34,789 - - 0.00%
5110 Salaries/Uniform Pay 1,998 1,998 2,248 2,248 - -100.00% 5200 Salaries/Auto & Expense Allow - 129 129 129 129 0.00% 5300 Public Employee Retirement Sys 83,363 94,150 96,079 120,450 113,603 -5.70% 5302 Long Term Disability Insurance 1,696 1,767 1,963 1,877 1,760 -6.20% 5303 Life Insurance Premiums 607 659 668 712 769 8.00%
5304 Workers Compensation Insurance 45,846 70,264 83,196 82,210 67,019 -18.50% 5305 Medicare Tax- Employer's Share 11,165 9,746 12,635 13,322 13,006 -2.40% 5306 Unfunded Accrued Liability 183,124 209,856 217,391 217,391 243,740 12.10% 5307 Deferred Comp/Part-Time - - 1,332 1,260 1,311 4.00% 5308 Deferred Compensation/Full-tim 23,331 26,625 24,891 32,096 31,384 -2.20% 5309 Unemployment Insurance 1,389 1,635 2,023 1,574 1,837 16.70% 5310 Section 125 Benefit Allow. 140,054 194,096 192,032 210,716 208,339 -1.10% 6401 Gas and Electric Utilities 1,846,642 2,348,309 2,179,820 2,200,000 2,220,547 0.90% 6402 Telephone/Fax Charges 2,956 2,760 2,901 2,800 851 -69.60% 6403 Cell Phone Charges - - - - 2,769 0.00%
6404 Internet Charges - - - - 860 0.00%
6405 Copier Lease/Paper Charges - - 775 - 1,000 0.00%
6412 Advertising/Other 4,467 - - 2,000 2,000 0.00%
6414 Professional Dues 200 4,641 4,618 6,000 6,000 0.00% 6416 Office Supplies/Expendable 2,318 1,781 1,916 2,000 2,000 0.00% 6418 Postage / Other Mailing Charge 841 504 473 1,000 1,000 0.00% 6425 Vehicle Fuel, Supplies & Maint 40,680 43,631 47,159 43,000 49,045 14.10% 6440 Contracted Services 137,633 82,489 77,258 107,000 260,000 143.00% 6470 Funding to Outside Agencies - - - - 95,473 0.00%
6515 Taxes and Assessments 1,250 2,675 3,881 4,000 4,000 0.00% 6516 Permits and Fees - - - - 5,000 0.00%
6530 Conference/Training/Ed 12,882 10,378 14,828 20,600 20,600 0.00% 6532 Maintenance/Other Supplies 170,205 156,942 237,613 204,000 405,000 98.50% 6560 Liability / Property Insurance 230,547 265,924 44,715 44,709 57,712 29.10% 6562 Retiree Insurance Premiums 1,629 2,797 2,335 2,214 2,550 15.20% 6610 Contingency 38,756 100,000 - 25,000 100,000 300.00% 6900 Interfund Charge - Fac. Maint. 139,393 139,393 225,805 225,805 225,805 0.00% 6902 Interfund Charges- Central Sup 14,423 14,136 21,737 14,136 17,123 21.10% 6903 Interfund Charges - Cost Distr 214,917 264,451 214,917 214,917 220,290 2.50% 6904 Interfund Charges - Admin. Ove 281,404 281,404 281,404 281,404 281,404 0.00% 6907 Interfund Chrg/Vehicle Replcmt 71,370 66,537 89,967 89,967 247,592 175.20% 6908 Interfund Chrg/Vehicle Maint. 55,535 51,085 60,183 60,183 46,237 -23.20% 6918 Interfund Charges- Comp Maint 90,005 39,342 38,519 38,519 45,475 18.10% 6920 Interfund Charges - Computer R 19,302 10,515 17,953 17,953 10,925 -39.10% 6924 Interfund Charges- Motor Renta 1,558 1,652 1,328 1,328 2,182 64.30% 6926 Interfund Chg Risk Charges - - 9,296 9,296 6,235 -32.90% 7000 Vehicles and Equipment - - - 107,399 - -100.00%
8200 Transfer Out 60,000 60,000 100,000 120,570 60,000 -50.20% 8210 Transfers Out/Debt Service 88,153 197,263 513,622 513,622 513,469 0.00% 180 City of Madera | 2024-2025 Operating Budget
(20303800) Water Maintenance & Operations
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 8220 Transfers Out - Insurance Rese 20,482 20,891 - - - 0.00% Total Expense $ 20,482 $ 20,891 $ - $ - $ -
Total Net Surplus/(Deficit) $ (20,323) $ 531,818 $ 85,220 $ 76,233 $ 78,134 2024-2025 Operating Budget | City of Madera 181
(20303810) Water Quality Control
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4355 Transfer-In - - 14,151 14,151 20,110 42.10%
4659 Refunds and Reimbursements - 3,720 - - - 0.00%
Total Revenue $ - $ 3,720 $ 14,151 $ 14,151 $ 20,110
5000 Salaries/Full-time 109,367 165,853 161,775 154,843 173,352 12.00% 5100 Salaries/Overtime 1,268 6,800 6,486 3,500 6,000 71.40% 5105 Salaries/Leave Payout - 710 133 - - 0.00%
5110 Salaries/Uniform Pay 500 750 500 500 - -100.00%
5300 Public Employee Retirement Sys 11,046 17,242 15,608 16,778 18,907 12.70% 5302 Long Term Disability Insurance 282 415 370 285 376 31.90% 5303 Life Insurance Premiums 111 198 159 155 165 6.50%
5304 Workers Compensation Insurance 6,379 17,657 18,733 16,310 13,102 -19.70% 5305 Medicare Tax- Employer's Share 1,708 2,246 2,490 2,359 2,674 13.40% 5306 Unfunded Accrued Liability 21,989 32,906 40,663 40,663 45,592 12.10% 5308 Deferred Compensation/Full-tim 3,792 6,274 5,043 5,651 6,337 12.10% 5309 Unemployment Insurance 309 425 336 278 324 16.50%
5310 Section 125 Benefit Allow. 19,559 51,900 50,011 43,440 57,620 32.60% 6402 Telephone/Fax Charges 1,006 1,002 947 1,200 297 -75.30% 6403 Cell Phone Charges - - - - 593 0.00%
6404 Internet Charges - - - - 310 0.00%
6405 Copier Lease/Paper Charges - - 1,935 500 1,800 260.00% 6411 Advertising/Bids and Notices - - - 400 400 0.00%
6412 Advertising/Other - 140 - 200 200 0.00%
6414 Professional Dues 280 60 334 300 600 100.00%
6416 Office Supplies/Expendable 531 609 540 900 900 0.00% 6418 Postage / Other Mailing Charge - 154 299 400 600 50.00% 6425 Vehicle Fuel, Supplies & Maint 9,650 9,850 12,232 12,000 12,696 5.80% 6440 Contracted Services 74,305 85,210 59,805 50,000 37,000 -26.00% 6515 Taxes and Assessments 52,598 63,276 65,000 65,000 75,000 15.40% 6530 Conference/Training/Ed 3,930 5,963 7,648 7,000 7,000 0.00% 6532 Maintenance/Other Supplies 27,939 40,336 56,243 64,000 55,000 -14.10% 6555 Water Conservation Program 1,839 - - - - 0.00%
6560 Liability / Property Insurance - - 1,335 1,335 1,514 13.40% 6900 Interfund Charge - Fac. Maint. 88,789 88,789 - - - 0.00% 6902 Interfund Charges- Central Sup 6,172 619 370 619 2,805 353.20% 6903 Interfund Charges - Cost Distr 170,009 177,809 170,009 170,009 174,259 2.50% 6904 Interfund Charges - Admin. Ove 53,258 53,258 53,258 53,258 53,258 0.00% 6907 Interfund Chrg/Vehicle Replcmt 13,593 10,503 11,900 11,900 13,919 17.00% 6908 Interfund Chrg/Vehicle Maint. 14,240 11,857 11,622 11,622 9,405 -19.10% 6918 Interfund Charges- Comp Maint - 47,550 46,555 46,555 54,963 18.10% 6920 Interfund Charges - Computer R - 12,709 21,699 21,699 13,204 -39.10% 6924 Interfund Charges- Motor Renta 1,558 1,652 1,328 1,328 2,182 64.30% 6926 Interfund Chg Risk Charges - - 3,931 3,931 164 -95.80% 8220 Transfers Out - Insurance Rese 8,660 8,833 - - - 0.00% Total Expense $ 704,667 $ 923,554 $ 829,296 $ 808,918 $ 842,518 Total Net Surplus/(Deficit) $ (704,667) $ (919,834) $ (815,145) $ (794,767) $ (822,408) 182 City of Madera | 2024-2025 Operating Budget
(20303820) Water Conservation Program
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4244 Water Conservation Revenue 473,318 498,998 541,465 450,000 - -100.00% 4355 Transfer-In - - 12,840 12,840 14,329 11.60%
Total Revenue $ 473,318 $ 498,998 $ 554,305 $ 462,840 $ 14,329 5000 Salaries/Full-time 47,970 60,394 98,314 97,988 102,226 4.30% 5100 Salaries/Overtime 50 50 315 - 500 0.00%
5110 Salaries/Uniform Pay 250 250 500 500 - -100.00%
5300 Public Employee Retirement Sys 6,831 7,349 14,858 16,389 16,870 2.90% 5302 Long Term Disability Insurance 161 171 311 305 310 1.60% 5303 Life Insurance Premiums 72 76 127 126 129 2.40%
5304 Workers Compensation Insurance 3,100 4,516 9,590 9,199 8,791 -4.40% 5305 Medicare Tax- Employer's Share 703 645 1,438 1,437 1,513 5.30% 5306 Unfunded Accrued Liability 15,507 17,044 15,803 15,803 17,718 12.10% 5308 Deferred Compensation/Full-tim 1,946 2,134 3,991 4,529 4,769 5.30% 5309 Unemployment Insurance 147 126 294 252 294 16.70%
5310 Section 125 Benefit Allow. 15,930 21,160 33,267 33,206 34,695 4.50% 6412 Advertising/Other 3,278 - - - - 0.00%
6413 Promotional Items 179 - - - - 0.00%
6418 Postage / Other Mailing Charge - - - 300 250 -16.70% 6440 Contracted Services - 33 - - - 0.00%
6555 Water Conservation Program 151,250 125,209 146,745 120,000 135,000 12.50% 6900 Interfund Charge - Fac. Maint. - - 147,773 147,773 147,773 0.00% 6903 Interfund Charges - Cost Distr - 4,611 - - - 0.00% 6904 Interfund Charges - Admin. Ove 16,466 16,466 16,466 16,466 16,466 0.00% 6926 Interfund Chg Risk Charges - - 1,701 1,701 - -100.00% 8220 Transfers Out - Insurance Rese 3,749 3,823 - - - 0.00% Total Expense $ 267,587 $ 264,058 $ 491,493 $ 465,974 $ 487,304 Total Net Surplus/(Deficit) $ 205,731 $ 234,940 $ 62,812 $ (3,134) $ (472,975) 2024-2025 Operating Budget | City of Madera 183
(20303825) Integrated Regional Water Management
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 7050 Construction/Infrastructure - 21,347 758,306 779,653 - -100.00% Total Expense $ - $ 21,347 $ 758,306 $ 779,653 $ -
Total Net Surplus/(Deficit) $ - $ (21,347) $ (758,306) $ (779,653) $ - 184 City of Madera | 2024-2025 Operating Budget
(20303830) Water Capital Outlay
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4320 Capital Contribution 259,298 130,260 - - - 0.00%
4360 Transfer-In CIP - - 4,012,980 8,345,515 - -100.00% 4434 Grants - - - 779,653 - -100.00%
4659 Refunds and Reimbursements 30 - - - - 0.00%
4900 Budgetary Carryover - - - 1,382,695 17,570,500 1170.70% Total Revenue $ 259,328 $ 130,260 $ 4,012,980 $ 10,507,863 $ 17,570,500 6532 Maintenance/Other Supplies - - 5,858 - - 0.00%
6804 Infrastructure Study 8,502 (39,246) - 296,000 - -100.00% 7030 Facilities And Improvements - 128 150 85,000 - -100.00% 7050 Construction/Infrastructure 593,807 (276,558) 4,706,630 15,951,585 21,168,796 32.71% Total Expense $ 602,309 $ (315,676) $ 4,712,639 $ 16,332,585 $ 21,168,796 Total Net Surplus/(Deficit) $ (342,981) $ 445,936 $ (699,659) $ (5,824,722) $ (3,598,296) 2024-2025 Operating Budget | City of Madera 185
(20303840) Water Debt Service/Rev Bonds
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 6440 Contracted Services 1,000 - - - - 0.00%
6448 Bond/Loan Admin Fees 2,893 4,120 4,120 - 5,000 0.00% 8000 Interest Expense 270,914 256,463 246,624 246,625 231,419 -6.20% 8001 Principal Payment - - 537,120 537,120 552,908 2.90% Total Expense $ 274,807 $ 260,583 $ 787,864 $ 783,745 $ 789,327 Total Net Surplus/(Deficit) $ (274,807) $ (260,583) $ (787,864) $ (783,745) $ (789,327) 186 City of Madera | 2024-2025 Operating Budget
Sewer
(20400000) Sewer Fund
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4000 Current Secured Property Tax 95,971 162,645 168,451 80,000 165,000 106.30% 4162 Interest Income 54,792 166,493 136,415 110,000 125,000 13.60% 4208 Late Payment/Other Penalty 520 209,332 238,421 80,000 100,000 25.00% 4223 Parksdale Sewer #3 User Fees 293,758 310,611 329,148 300,000 329,148 9.70% 4229 User Charges 10,182,472 10,745,896 11,546,015 11,300,000 11,865,000 5.00% 4232 Septic Dump Income 291,263 431,011 320,817 340,000 320,836 -5.60% 4355 Transfer-In 4,000 4,000 3,468 3,468 - -100.00%
4649 Admin Fees 9,257 (857) - - - 0.00%
4659 Refunds and Reimbursements - 78 - - - 0.00%
4682 Collection Recovery - 1,106 502 - - 0.00%
4900 Budgetary Carryover - - - - 12,734,620 0.00%
Total Revenue $ 10,932,032 $ 12,030,315 $ 12,743,237 $ 12,213,468 $ 25,639,604 Total Net Surplus/(Deficit) $ 10,932,032 $ 12,030,315 $ 12,743,237 $ 12,213,468 $ 25,639,604 188 City of Madera | 2024-2025 Operating Budget
(20401230) Utility Billing/Sewer
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4355 Transfer-In - - 18,514 18,514 13,219 -28.60%
4659 Refunds and Reimbursements - - 2,453 - - 0.00%
Total Revenue $ - $ - $ 20,967 $ 18,514 $ 13,219
5000 Salaries/Full-time 127,689 122,914 130,298 137,984 94,326 -31.60% 5005 Salaries/Part-time 5,130 975 - - - 0.00%
5100 Salaries/Overtime 720 576 3,602 500 525 5.00%
5105 Salaries/Leave Payout 901 2,756 511 - - 0.00%
5200 Salaries/Auto & Expense Allow 15 - - - - 0.00%
5300 Public Employee Retirement Sys 15,212 13,966 15,975 19,021 11,136 -41.50% 5301 Health Insurance Benefits 394 - - - - 0.00%
5302 Long Term Disability Insurance 334 304 359 350 191 -45.40% 5303 Life Insurance Premiums 149 132 126 141 101 -28.40% 5304 Workers Compensation Insurance 10,423 12,280 13,346 14,079 8,057 -42.80% 5305 Medicare Tax- Employer's Share 2,073 1,734 1,990 2,055 1,435 -30.20% 5306 Unfunded Accrued Liability 30,256 28,017 28,176 28,176 31,591 12.10% 5307 Deferred Comp/Part-Time - 14 - - - 0.00%
5308 Deferred Compensation/Full-tim 4,784 4,590 5,021 5,634 3,573 -36.60% 5309 Unemployment Insurance 468 307 368 287 227 -20.90% 5310 Section 125 Benefit Allow. 43,090 52,944 54,854 56,359 34,875 -38.10% 6402 Telephone/Fax Charges 4,248 3,657 3,326 4,236 3,449 -18.60% 6403 Cell Phone Charges - - - - 300 0.00%
6404 Internet Charges - - - - 487 0.00%
6405 Copier Lease/Paper Charges - - - 875 - -100.00%
6411 Advertising/Bids and Notices 56 267 - - - 0.00%
6416 Office Supplies/Expendable 1,466 653 1,278 2,500 2,500 0.00% 6418 Postage / Other Mailing Charge 21,310 18,762 24,521 22,900 24,400 6.60% 6425 Vehicle Fuel, Supplies & Maint - - - 125 - -100.00% 6426 Equipment Fuel/Supplies/Mtnc 128 - - - - 0.00%
6440 Contracted Services 29,021 11,916 13,668 35,400 14,350 -59.50% 6451 Bank Service Charges 9,782 15,670 23,889 10,000 18,200 82.00% 6530 Conference/Training/Ed - - 498 650 748 15.10%
6532 Maintenance/Other Supplies 548 - - - - 0.00%
6562 Retiree Insurance Premiums 838 - - - - 0.00%
6904 Interfund Charges - Admin. Ove 18,548 18,548 18,548 18,548 18,548 0.00% 6918 Interfund Charges- Comp Maint 16,905 17,463 17,098 17,098 20,186 18.10% 6920 Interfund Charges - Computer R 3,743 4,667 7,969 7,969 4,849 -39.20% 6924 Interfund Charges- Motor Renta 334 358 285 285 468 64.20% 6926 Interfund Chg Risk Charges - - 2,174 2,174 - -100.00% 8220 Transfers Out - Insurance Rese 4,789 4,885 - - - 0.00% Total Expense $ 353,354 $ 338,354 $ 367,882 $ 387,346 $ 294,522 Total Net Surplus/(Deficit) $ (353,354) $ (338,354) $ (346,915) $ (368,832) $ (281,303) 2024-2025 Operating Budget | City of Madera 189
(20403400) Sewer Maintenance & Operations
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4320 Capital Contribution 153,370 38,100 - - - 0.00%
4355 Transfer-In - - 38,206 38,206 43,941 15.00%
4657 Miscellaneous Revenue - 521 95 - - 0.00%
4659 Refunds and Reimbursements - - 278 - - 0.00%
Total Revenue $ 153,370 $ 38,621 $ 38,578 $ 38,206 $ 43,941 5000 Salaries/Full-time 300,840 364,139 360,617 406,109 393,523 -3.10% 5005 Salaries/Part-time - - 17,265 33,613 17,485 -48.00% 5100 Salaries/Overtime 5,920 18,708 15,833 13,000 10,000 -23.10% 5105 Salaries/Leave Payout - 710 20,161 - - 0.00%
5110 Salaries/Uniform Pay 1,203 1,203 1,203 1,203 - -100.00% 5200 Salaries/Auto & Expense Allow - 129 129 129 129 0.00% 5300 Public Employee Retirement Sys 41,882 49,471 47,462 61,172 56,679 -7.30% 5302 Long Term Disability Insurance 988 1,100 976 1,129 934 -17.30% 5303 Life Insurance Premiums 295 330 359 392 451 15.10% 5304 Workers Compensation Insurance 23,983 37,988 41,167 43,221 33,648 -22.10% 5305 Medicare Tax- Employer's Share 5,344 5,436 6,117 6,816 6,262 -8.10% 5306 Unfunded Accrued Liability 93,253 111,363 117,084 117,084 131,276 12.10% 5307 Deferred Comp/Part-Time - - 650 1,260 656 -47.90%
5308 Deferred Compensation/Full-tim 12,013 13,632 11,841 15,907 15,528 -2.40% 5309 Unemployment Insurance 707 881 891 917 1,072 16.90% 5310 Section 125 Benefit Allow. 68,562 97,173 100,073 108,018 120,672 11.70% 6401 Gas and Electric Utilities 30,793 36,575 37,736 35,000 38,414 9.80% 6402 Telephone/Fax Charges 4,096 4,051 3,990 4,300 3,248 -24.50% 6403 Cell Phone Charges - - - - 769 0.00%
6404 Internet Charges - - - - 483 0.00%
6405 Copier Lease/Paper Charges - - 1,168 750 1,000 33.30% 6411 Advertising/Bids and Notices 1,362 - - - 2,000 0.00% 6416 Office Supplies/Expendable 3,758 1,108 1,448 1,200 2,000 66.70% 6417 Software Costs - - - - 530 0.00%
6425 Vehicle Fuel, Supplies & Maint 26,563 28,433 27,267 32,000 28,352 -11.40% 6440 Contracted Services 57,585 21,646 25,056 123,400 65,000 -47.30% 6515 Taxes and Assessments 20,980 26,210 28,085 21,000 - -100.00% 6516 Permits and Fees - - - - 35,000 0.00%
6530 Conference/Training/Ed 3,295 4,900 7,894 12,300 12,000 -2.40% 6532 Maintenance/Other Supplies 41,294 86,030 23,145 60,000 35,000 -41.70% 6560 Liability / Property Insurance 42,059 48,513 136,020 136,002 136,661 0.50% 6562 Retiree Insurance Premiums 1,629 2,797 2,335 2,214 2,550 15.20% 6610 Contingency - - - - 50,000 0.00%
6900 Interfund Charge - Fac. Maint. 75,398 75,397 122,471 122,471 122,471 0.00% 6902 Interfund Charges- Central Sup 5,057 4,469 4,069 4,469 4,563 2.10% 6903 Interfund Charges - Cost Distr 112,903 141,881 112,903 112,903 115,726 2.50% 6904 Interfund Charges - Admin. Ove 70,013 70,013 70,013 70,013 70,013 0.00% 6907 Interfund Chrg/Vehicle Replcmt 99,696 115,121 127,858 127,858 202,596 58.50% 6908 Interfund Chrg/Vehicle Maint. 49,194 49,887 58,771 58,771 45,094 -23.30% 6918 Interfund Charges- Comp Maint 28,787 12,171 11,916 11,916 14,068 18.10% 6920 Interfund Charges - Computer R 6,233 3,253 5,554 5,554 3,380 -39.10% 6924 Interfund Charges- Motor Renta 1,789 1,897 1,525 1,525 2,505 64.30% 6926 Interfund Chg Risk Charges - - 6,482 6,482 14,763 127.80% 7000 Vehicles and Equipment 149 - - - 112,000 0.00%
8210 Transfers Out/Debt Service 1,877 17,502 20,891 20,891 20,885 0.00% 8220 Transfers Out - Insurance Rese 14,281 14,567 - - - 0.00% Total Expense $ 1,253,783 $ 1,468,682 $ 1,578,424 $ 1,780,989 $ 1,929,386 Total Net Surplus/(Deficit) $ (1,100,413) $ (1,430,061) $ (1,539,846) $ (1,742,783) $ (1,885,445) 190 City of Madera | 2024-2025 Operating Budget
(20403410) Waste Water Treatment Plant
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4355 Transfer-In - - 70,229 70,229 88,136 25.50%
4657 Miscellaneous Revenue - 7,350 22,050 - - 0.00%
4659 Refunds and Reimbursements 14,960 - 87,485 - - 0.00% Total Revenue $ 14,960 $ 7,350 $ 179,764 $ 70,229 $ 88,136 5000 Salaries/Full-time 687,500 720,441 846,131 810,890 890,543 9.80% 5100 Salaries/Overtime 48,540 82,635 79,240 60,000 60,000 0.00% 5105 Salaries/Leave Payout 12,370 1,580 1,556 - - 0.00% 5110 Salaries/Uniform Pay 2,763 2,700 3,250 2,700 - -100.00% 5300 Public Employee Retirement Sys 78,835 76,784 96,805 103,434 111,760 8.00% 5302 Long Term Disability Insurance 1,868 1,803 2,352 2,072 2,426 17.10% 5303 Life Insurance Premiums 630 672 764 746 820 9.90%
5304 Workers Compensation Insurance 54,743 72,614 89,255 82,694 74,784 -9.60% 5305 Medicare Tax- Employer's Share 11,521 11,136 13,903 13,109 14,343 9.40% 5306 Unfunded Accrued Liability 158,078 152,585 144,723 144,723 162,264 12.10% 5308 Deferred Compensation/Full-tim 27,861 27,967 31,647 34,685 38,333 10.50% 5309 Unemployment Insurance 1,753 1,299 1,846 1,449 1,691 16.70% 5310 Section 125 Benefit Allow. 136,381 169,010 215,090 202,734 236,312 16.60% 6401 Gas and Electric Utilities 1,052,738 423,687 952,497 900,000 1,044,463 16.10% 6402 Telephone/Fax Charges 3,445 2,990 2,934 3,000 1,187 -60.40% 6403 Cell Phone Charges - - - - 1,877 0.00%
6404 Internet Charges - - - - 436 0.00%
6405 Copier Lease/Paper Charges - - 2,828 475 2,500 426.30% 6412 Advertising/Other 3,297 195 359 1,500 1,500 0.00%
6416 Office Supplies/Expendable 751 655 3,004 1,000 1,500 50.00% 6420 Mileage Reimbursements 295 184 266 200 200 0.00%
6425 Vehicle Fuel, Supplies & Maint 21,691 40,028 60,947 38,000 63,379 66.80% 6440 Contracted Services 345,562 388,519 463,150 440,300 325,000 -26.20% 6515 Taxes and Assessments 53,198 54,310 37,739 37,739 - -100.00% 6516 Permits and Fees - - - - 75,000 0.00%
6530 Conference/Training/Ed 8,693 13,045 8,769 12,000 12,000 0.00% 6532 Maintenance/Other Supplies 258,374 29,460 413,141 390,261 325,000 -16.70% 6536 Tuition Reimbursement - - 2,400 - 3,000 0.00%
6560 Liability / Property Insurance 461,095 531,849 293,107 293,068 293,072 0.00% 6610 Contingency - - - - 200,000 0.00%
6900 Interfund Charge - Fac. Maint. 187,597 187,597 312,130 312,130 312,130 0.00% 6902 Interfund Charges- Central Sup 1,879 1,803 989 1,803 1,533 -15.00% 6903 Interfund Charges - Cost Distr - 54,795 - - - 0.00% 6904 Interfund Charges - Admin. Ove 339,651 339,651 339,651 339,651 339,651 0.00% 6907 Interfund Chrg/Vehicle Replcmt 80,617 80,034 90,400 90,400 156,862 73.50% 6908 Interfund Chrg/Vehicle Maint. 70,016 64,940 72,854 72,854 56,978 -21.80% 6918 Interfund Charges- Comp Maint 27,293 70,760 69,279 69,279 81,791 18.10% 6920 Interfund Charges - Computer R 5,821 18,912 32,290 32,290 19,649 -39.10% 6924 Interfund Charges- Motor Renta 5,671 6,199 4,828 4,828 7,938 64.40% 6926 Interfund Chg Risk Charges - - 12,161 12,161 31,660 160.30% 8210 Transfers Out/Debt Service 46,055 89,757 258,384 258,384 258,307 0.00% 8220 Transfers Out - Insurance Rese 26,795 27,330 - - - 0.00% Total Expense $ 4,223,376 $ 3,747,925 $ 4,960,672 $ 4,770,559 $ 5,209,889 Total Net Surplus/(Deficit) $ (4,208,416) $ (3,740,575) $ (4,780,908) $ (4,700,330) $ (5,121,753) 2024-2025 Operating Budget | City of Madera 191
(20403420) Sewer Capital Outlay
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4355 Transfer-In - 145,913 - - - 0.00%
4360 Transfer-In CIP - - 2,423,686 7,818,000 9,046,835 15.70% 4434 Grants - - - 8,500,000 8,500,000 0.00%
Total Revenue $ - $ 145,913 $ 2,423,686 $ 16,318,000 $ 17,546,835 6804 Infrastructure Study - (30,704) - 695,000 - -100.00% 7030 Facilities And Improvements 9,608 205,750 240,981 780,000 - -100.00% 7050 Construction/Infrastructure 162,597 1,566,556 2,139,119 16,325,063 33,618,563 105.93% Total Expense $ 172,205 $ 1,741,602 $ 2,380,100 $ 17,800,063 $ 33,618,563 Total Net Surplus/(Deficit) $ (172,205) $ (1,595,689) $ 43,586 $ (1,482,063) $ (16,071,728) 192 City of Madera | 2024-2025 Operating Budget
(20403430) Waste Water Treatment Plant Bond Administration FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4162 Interest Income - - 1,264,568 - - 0.00%
4355 Transfer-In 250,000 250,000 250,000 250,000 250,000 0.00% Total Revenue $ 250,000 $ 250,000 $ 1,514,568 $ 250,000 $ 250,000 6448 Bond/Loan Admin Fees 4,910 6,870 3,220 - - 0.00%
8000 Interest Expense 962,954 1,262,620 511,475 890,048 834,375 -6.30% 8001 Principal Payment 15,000 (408,395) 699,500 1,637,000 1,695,000 3.50% Total Expense $ 982,864 $ 861,095 $ 1,214,195 $ 2,527,048 $ 2,529,375 Total Net Surplus/(Deficit) $ (732,864) $ (611,095) $ 300,373 $ (2,277,048) $ (2,279,375) 2024-2025 Operating Budget | City of Madera 193
(20410000) Sewer Rate Stabilization
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4162 Interest Income 1,090 2,807 2,432 - - 0.00%
Total Revenue $ 1,090 $ 2,807 $ 2,432 $ - $ -
Total Net Surplus/(Deficit) $ 1,090 $ 2,807 $ 2,432 $ - $ - 194 City of Madera | 2024-2025 Operating Budget
Solid Waste
(47601235) Utility Billing/Garbage
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4355 Transfer-In - - 18,513 18,513 13,219 -28.60%
4659 Refunds and Reimbursements - 636,039 2,453 - - 0.00% Total Revenue $ - $ 636,039 $ 20,966 $ 18,513 $ 13,219
5000 Salaries/Full-time 127,689 122,914 170,598 137,984 94,326 -31.60% 5005 Salaries/Part-time 5,130 975 - - - 0.00%
5100 Salaries/Overtime 720 576 3,602 500 525 5.00%
5105 Salaries/Leave Payout 901 2,756 511 - - 0.00%
5200 Salaries/Auto & Expense Allow 15 - - - - 0.00%
5300 Public Employee Retirement Sys 15,212 13,966 15,975 19,021 11,136 -41.50% 5301 Health Insurance Benefits 394 - - - - 0.00%
5302 Long Term Disability Insurance 334 304 359 350 191 -45.40% 5303 Life Insurance Premiums 149 132 126 141 101 -28.40% 5304 Workers Compensation Insurance 10,423 12,280 16,784 14,079 8,057 -42.80% 5305 Medicare Tax- Employer's Share 2,073 1,734 2,575 2,055 1,435 -30.20% 5306 Unfunded Accrued Liability 30,256 28,017 28,176 28,176 31,591 12.10% 5307 Deferred Comp/Part-Time - 14 - - - 0.00%
5308 Deferred Compensation/Full-tim 4,784 4,590 5,021 5,634 3,573 -36.60% 5309 Unemployment Insurance 468 307 368 287 227 -20.90% 5310 Section 125 Benefit Allow. 43,090 52,944 54,854 56,359 34,875 -38.10% 6402 Telephone/Fax Charges 4,248 3,657 3,326 4,000 3,449 -13.80% 6403 Cell Phone Charges - - - - 300 0.00%
6404 Internet Charges - - - - 487 0.00%
6405 Copier Lease/Paper Charges - - - 875 - -100.00%
6411 Advertising/Bids and Notices 56 267 - - - 0.00%
6416 Office Supplies/Expendable 1,466 653 1,278 1,500 1,500 0.00% 6418 Postage / Other Mailing Charge 21,301 18,762 24,521 23,000 24,400 6.10% 6425 Vehicle Fuel, Supplies & Maint - - - 125 - -100.00% 6426 Equipment Fuel/Supplies/Mtnc 128 - - - - 0.00%
6440 Contracted Services 18,454 11,916 13,668 33,600 14,350 -57.30% 6451 Bank Service Charges 7,089 12,083 23,226 12,000 17,400 45.00% 6530 Conference/Training/Ed - - 498 650 748 15.10%
6532 Maintenance/Other Supplies 548 - - - - 0.00%
6562 Retiree Insurance Premiums 838 - - - - 0.00%
6903 Interfund Charges - Cost Distr - 12,334 - - - 0.00% 6904 Interfund Charges - Admin. Ove 18,548 18,548 18,548 18,548 18,548 0.00% 6918 Interfund Charges- Comp Maint 16,905 17,463 17,098 17,098 20,186 18.10% 6920 Interfund Charges - Computer R 3,743 4,667 7,969 7,969 4,849 -39.20% 6924 Interfund Charges- Motor Renta 334 358 285 285 468 64.20% 6926 Interfund Chg Risk Charges - - 2,174 2,174 - -100.00% 8220 Transfers Out - Insurance Rese 4,789 4,885 - - - 0.00% Total Expense $ 340,085 $ 347,103 $ 411,541 $ 386,410 $ 292,722 Total Net Surplus/(Deficit) $ (340,085) $ 288,937 $ (390,575) $ (367,897) $ (279,503) 196 City of Madera | 2024-2025 Operating Budget
(47603600) Solid Waste Disposal
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4162 Interest Income 8,835 13,980 35,307 - 30,000 0.00% 4208 Late Payment/Other Penalty - 165,791 253,458 130,000 100,000 -23.10% 4209 Revenue/ Disp Collection Fees 5,669,567 7,986,659 11,121,623 8,100,000 11,677,704 44.20% 4355 Transfer-In - - 5,716 5,716 7,511 31.40%
4649 Admin Fees 27,986 - 153,244 20,000 - -100.00%
4682 Collection Recovery - 658 644 - - 0.00%
Total Revenue $ 5,706,388 $ 8,167,089 $ 11,569,991 $ 8,255,716 $ 11,815,215 5000 Salaries/Full-time 37,607 70,058 75,885 76,685 80,852 5.40% 5100 Salaries/Overtime 328 1,259 1,728 1,100 - -100.00% 5105 Salaries/Leave Payout - 710 133 - - 0.00%
5200 Salaries/Auto & Expense Allow - 129 129 129 129 0.00% 5300 Public Employee Retirement Sys 4,348 8,266 9,091 9,948 10,394 4.50% 5302 Long Term Disability Insurance 105 176 199 189 204 7.90% 5303 Life Insurance Premiums 40 67 67 64 72 12.50%
5304 Workers Compensation Insurance 2,452 6,516 7,399 7,291 7,047 -3.30% 5305 Medicare Tax- Employer's Share 556 944 1,123 1,121 1,179 5.20% 5306 Unfunded Accrued Liability 8,897 17,634 23,665 23,665 26,533 12.10% 5308 Deferred Compensation/Full-tim 1,032 1,466 1,136 1,322 1,420 7.40% 5309 Unemployment Insurance 81 148 129 101 116 14.90%
5310 Section 125 Benefit Allow. 8,084 15,972 17,815 16,463 19,706 19.70% 6401 Gas and Electric Utilities 3,970 5,794 5,588 10,000 5,964 -40.40% 6402 Telephone/Fax Charges 1,087 1,008 1,127 1,200 530 -55.80% 6403 Cell Phone Charges - - - - 134 0.00%
6404 Internet Charges - - - - 536 0.00%
6405 Copier Lease/Paper Charges - - 1,168 713 1,100 54.30% 6412 Advertising/Other 11,405 9,226 11,798 13,000 13,000 0.00% 6416 Office Supplies/Expendable 54 523 - 900 750 -16.70% 6440 Contracted Services 4,811,893 6,764,444 4,659,134 6,600,000 7,282,000 10.30% 6560 Liability / Property Insurance 28,040 32,342 8,284 8,283 9,397 13.40% 6900 Interfund Charge - Fac. Maint. 26,339 26,339 40,823 40,823 40,823 0.00% 6903 Interfund Charges - Cost Distr 4,327 7,041 4,327 4,327 4,435 2.50% 6904 Interfund Charges - Admin. Ove 226,492 226,492 226,492 226,492 226,492 0.00% 6909 Interfund Chrg/ Route/Roll-Off 108,150 - - - - 0.00% 6918 Interfund Charges- Comp Maint 16,441 15,001 14,687 14,687 17,339 18.10% 6920 Interfund Charges - Computer R - 4,009 6,845 6,845 4,165 -39.20% 6926 Interfund Chg Risk Charges - - 2,025 2,025 - -100.00% 8200 Transfer Out 593,857 770,288 572,903 572,903 572,903 0.00% 8210 Transfers Out/Debt Service 1,212 1,132 - - - 0.00% 8220 Transfers Out - Insurance Rese 4,460 4,550 - - - 0.00% Total Expense $ 5,901,256 $ 7,991,536 $ 5,693,700 $ 7,640,276 $ 8,327,220 Total Net Surplus/(Deficit) $ (194,868) $ 175,553 $ 5,876,291 $ 615,440 $ 3,487,995 2024-2025 Operating Budget | City of Madera 197
(47603620) Solid Waste Recycling
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4355 Transfer-In - 67,311 - - - 0.00%
Total Revenue $ - $ 67,311 $ - $ - $ -
6416 Office Supplies/Expendable 1,804 - - - - 0.00%
6440 Contracted Services 38 - - - - 0.00%
Total Expense $ 1,842 $ - $ - $ - $ -
Total Net Surplus/(Deficit) $ (1,842) $ 67,311 $ - $ - $ - 198 City of Madera | 2024-2025 Operating Budget
(47603630) Street Cleaning
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4208 Late Payment/Other Penalty - 7 2 5,000 - -100.00%
4256 Street Sweeping Fees 409,822 26,253 443,920 450,000 450,000 0.00% 4355 Transfer-In - 50,000 13,885 13,885 15,404 10.90%
4657 Miscellaneous Revenue - 240 - - - 0.00%
4682 Collection Recovery - 45 91 - - 0.00%
Total Revenue $ 409,822 $ 76,544 $ 457,897 $ 468,885 $ 465,404 5000 Salaries/Full-time 170,357 202,817 216,225 210,605 222,323 5.60% 5100 Salaries/Overtime 16,353 17,994 23,673 15,000 15,000 0.00% 5105 Salaries/Leave Payout 8,204 710 1,534 - - 0.00%
5110 Salaries/Uniform Pay 800 800 800 801 - -100.00%
5300 Public Employee Retirement Sys 19,761 23,584 28,223 29,121 30,208 3.70% 5302 Long Term Disability Insurance 480 534 572 531 574 8.10% 5303 Life Insurance Premiums 222 253 239 244 218 -10.70% 5304 Workers Compensation Insurance 11,515 18,283 24,592 19,995 18,657 -6.70% 5305 Medicare Tax- Employer's Share 3,119 2,728 3,752 3,533 3,711 5.00% 5306 Unfunded Accrued Liability 41,982 49,964 56,361 56,361 63,192 12.10% 5308 Deferred Compensation/Full-tim 6,135 7,582 7,650 8,350 8,762 4.90% 5309 Unemployment Insurance 471 456 513 428 497 16.10%
5310 Section 125 Benefit Allow. 23,794 28,576 29,598 28,452 31,344 10.20% 6402 Telephone/Fax Charges 6 10 18 100 - -100.00%
6403 Cell Phone Charges - - - - 100 0.00%
6425 Vehicle Fuel, Supplies & Maint 44,582 49,678 46,915 50,000 48,792 -2.40% 6440 Contracted Services 21,416 332 64,530 500 - -100.00% 6532 Maintenance/Other Supplies 12,825 9,506 13,702 20,000 45,000 125.00% 6560 Liability / Property Insurance 7,789 8,984 - - - 0.00% 6610 Contingency - - - - 50,000 0.00%
6900 Interfund Charge - Fac. Maint. - - 12,144 12,144 12,144 0.00% 6903 Interfund Charges - Cost Distr - 11,830 - - - 0.00% 6904 Interfund Charges - Admin. Ove 19,148 19,148 19,148 19,148 19,148 0.00% 6907 Interfund Chrg/Vehicle Replcmt 82,617 106,617 124,450 124,450 214,030 72.00% 6908 Interfund Chrg/Vehicle Maint. 72,857 73,341 86,402 86,402 69,917 -19.10% 6926 Interfund Chg Risk Charges - - 2,353 2,353 1,015 -56.90% 8220 Transfers Out - Insurance Rese 5,186 5,289 - - - 0.00% Total Expense $ 569,617 $ 639,014 $ 763,394 $ 688,518 $ 854,632 Total Net Surplus/(Deficit) $ (159,795) $ (562,470) $ (305,497) $ (219,633) $ (389,228) 2024-2025 Operating Budget | City of Madera 199
(47603640) Beverage Container Recycling
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4434 Grants 16,662 21,661 - 16,349 16,349 0.00%
Total Revenue $ 16,662 $ 21,661 $ - $ 16,349 $ 16,349
6412 Advertising/Other 9,703 14,915 6,840 16,349 16,349 0.00% Total Expense $ 9,703 $ 14,915 $ 6,840 $ 16,349 $ 16,349 Total Net Surplus/(Deficit) $ 6,959 $ 6,746 $ (6,840) $ - $ - 200 City of Madera | 2024-2025 Operating Budget
(47603730) Tire Clean Up
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4355 Transfer-In - 109,120 1,650 1,650 1,840 11.50%
4434 Grants - 87,781 - 87,781 28,661 -67.30%
Total Revenue $ - $ 196,901 $ 1,650 $ 89,431 $ 30,501
5000 Salaries/Full-time 13,949 13,539 14,326 20,658 19,178 -7.20% 5100 Salaries/Overtime 298 216 44 - 50 0.00%
5110 Salaries/Uniform Pay 125 250 - 125 - -100.00%
5300 Public Employee Retirement Sys 1,235 1,302 1,666 2,291 2,247 -1.90% 5302 Long Term Disability Insurance - 28 51 68 - -100.00% 5303 Life Insurance Premiums 15 18 23 30 24 -20.00%
5304 Workers Compensation Insurance 967 1,203 1,305 1,839 1,658 -9.80% 5305 Medicare Tax- Employer's Share 216 219 252 354 289 -18.40% 5308 Deferred Compensation/Full-tim 516 556 636 906 859 -5.20% 5309 Unemployment Insurance 128 63 63 62 71 14.50%
5310 Section 125 Benefit Allow. 3,067 2,707 1,976 2,700 5,625 108.30% 6440 Contracted Services 3,056 973 990 87,781 - -100.00% 6532 Maintenance/Other Supplies - 2,920 - - 500 0.00%
6903 Interfund Charges - Cost Distr - 445 - - - 0.00%
6926 Interfund Chg Risk Charges - - 527 527 - -100.00%
8220 Transfers Out - Insurance Rese 1,161 1,184 - - - 0.00% Total Expense $ 24,733 $ 25,623 $ 21,860 $ 117,341 $ 30,501 Total Net Surplus/(Deficit) $ (24,733) $ 171,278 $ (20,210) $ (27,910) $ - 2024-2025 Operating Budget | City of Madera 201
THIS PAGE IS INTENTIONALLY LEFT BLANK
Drainage
(45003040) Drainage Capital Outlay
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4320 Capital Contribution 616,807 196,180 - - - 0.00%
4355 Transfer-In - - - 70,000 - -100.00%
4900 Budgetary Carryover - - - 741,500 635,174 -14.30%
Total Revenue $ 616,807 $ 196,180 $ - $ 811,500 $ 635,174 7050 Construction/Infrastructure - - - 811,500 587,500 -27.60% Total Expense $ - $ - $ - $ 811,500 $ 587,500
Total Net Surplus/(Deficit) $ 616,807 $ 196,180 $ - $ - $ 47,674 204 City of Madera | 2024-2025 Operating Budget
(45003080) Drainage Operations
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4162 Interest Income 5,480 15,708 11,288 10,000 12,000 20.00% 4208 Late Payment/Other Penalty - 13,984 15,068 15,000 10,000 -33.30% 4210 Drainage User Fees 723,559 698,663 718,604 725,000 725,000 0.00% 4346 Interfund Charges/ Cost Dist 170,009 170,009 170,009 170,009 174,259 2.50% 4355 Transfer-In - - - - 40,000 0.00%
4682 Collection Recovery - 52 132 - - 0.00%
Total Revenue $ 899,048 $ 898,416 $ 915,101 $ 920,009 $ 961,259 6451 Bank Service Charges 343 639 789 600 - -100.00%
6900 Interfund Charge - Fac. Maint. 49,750 49,750 82,710 82,710 82,710 0.00% 6904 Interfund Charges - Admin. Ove 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% 9171 Sale of Real and Personal Prop - - 810 - - 0.00%
Total Expense $ 97,028 $ 97,324 $ 131,244 $ 130,245 $ 129,645 Total Net Surplus/(Deficit) $ 802,020 $ 801,092 $ 783,857 $ 789,764 $ 831,614 2024-2025 Operating Budget | City of Madera 205
(45003090) Drainage Flood Control
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4355 Transfer-In - - 35,556 35,556 35,002 -1.60%
4657 Miscellaneous Revenue - 130 190 - - 0.00%
4900 Budgetary Carryover - - - 211,057 - -100.00%
Total Revenue $ - $ 130 $ 35,746 $ 246,613 $ 35,002
5000 Salaries/Full-time 198,118 252,218 272,664 290,888 291,378 0.20% 5005 Salaries/Part-time 322 20 - - - 0.00%
5100 Salaries/Overtime 10,917 19,247 26,616 10,000 15,000 50.00% 5105 Salaries/Leave Payout - 631 477 - - 0.00%
5110 Salaries/Uniform Pay 940 1,103 928 1,093 - -100.00% 5200 Salaries/Auto & Expense Allow - 129 129 129 129 0.00% 5300 Public Employee Retirement Sys 20,519 28,055 32,347 37,499 36,788 -1.90% 5302 Long Term Disability Insurance 477 583 764 637 754 18.40% 5303 Life Insurance Premiums 258 319 341 361 334 -7.50% 5304 Workers Compensation Insurance 13,497 24,399 29,973 28,352 24,872 -12.30% 5305 Medicare Tax- Employer's Share 3,299 3,676 4,661 4,587 4,613 0.60% 5306 Unfunded Accrued Liability 39,180 56,301 62,779 62,779 70,388 12.10% 5308 Deferred Compensation/Full-tim 7,438 9,201 9,581 11,669 11,431 -2.00% 5309 Unemployment Insurance 651 627 637 620 659 6.30%
5310 Section 125 Benefit Allow. 51,095 81,555 85,165 96,080 91,242 -5.00% 6401 Gas and Electric Utilities 26,077 31,937 28,667 33,000 30,968 -6.20% 6425 Vehicle Fuel, Supplies & Maint 9,536 18,617 22,789 18,000 23,701 31.70% 6440 Contracted Services 76,304 18,889 28,824 20,000 35,000 75.00% 6515 Taxes and Assessments 26,498 26,498 26,498 27,000 - -100.00% 6516 Permits and Fees - - - - 30,000 0.00%
6532 Maintenance/Other Supplies 17,500 28,414 14,228 30,000 35,000 16.70% 6560 Liability / Property Insurance - - 212,097 212,068 14,833 -93.00% 6902 Interfund Charges- Central Sup 76 - - - 25 0.00%
6903 Interfund Charges - Cost Distr - 13,280 - - - 0.00% 6904 Interfund Charges - Admin. Ove 35,534 35,534 35,534 35,534 35,534 0.00% 6907 Interfund Chrg/Vehicle Replcmt 22,434 23,234 24,734 24,734 80,218 224.30% 6908 Interfund Chrg/Vehicle Maint. 34,360 34,844 40,201 40,201 32,530 -19.10% 6918 Interfund Charges- Comp Maint 11,697 18,397 18,013 18,013 21,266 18.10% 6920 Interfund Charges - Computer R 2,649 4,917 8,395 8,395 5,109 -39.10% 6926 Interfund Chg Risk Charges - - 3,816 3,816 1,602 -58.00% 8210 Transfers Out/Debt Service 4,909 7,514 20,922 20,922 20,916 0.00% 8220 Transfers Out - Insurance Rese 8,408 8,577 - - - 0.00% Total Expense $ 622,694 $ 748,716 $ 1,011,779 $ 1,036,377 $ 914,290 Total Net Surplus/(Deficit) $ (622,694) $ (748,586) $ (976,032) $ (789,764) $ (879,288) 206 City of Madera | 2024-2025 Operating Budget
Airport
(20503270) Airport Operations
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4002 Current Unsecured Property Tax 151,653 96,082 110,365 90,000 130,000 44.40% 4150 Rents/Admin Building 16,830 16,480 11,300 8,000 12,000 50.00% 4151 Lease/Agricultural 178,881 131,375 162,550 140,000 162,550 16.10% 4152 Lease/Airport Land Area 139,958 145,126 144,261 150,000 85,917 -42.70% 4153 Airport Hanger Rentals 181,020 135,200 173,540 220,000 180,000 -18.20% 4155 Hangar Rentals - 44,850 (1,350) - - 0.00%
4158 Commercial Op User Fees 1,500 1,500 1,500 1,500 1,500 0.00% 4161 F.B.O. Fuel Flowage Fees 9,857 14,026 2,210 18,000 2,500 -86.10% 4162 Interest Income 9,100 17,918 10,493 12,000 12,000 0.00% 4177 Tiedown Rentals 4,360 4,356 5,058 4,500 5,058 12.40% 4240 Utility Reimbursement 120 120 120 120 120 0.00%
4333 Interfund Chg Land Rent - - - - 64,083 0.00%
4355 Transfer-In - - 9,840 9,840 13,281 35.00%
4450 Federal Aviation Airport Grant - - - - 184,175 0.00% 4657 Miscellaneous Revenue - 30 - - - 0.00%
4659 Refunds and Reimbursements - 848 10 - - 0.00%
4676 Workers Comp Recovery - Wages - - 1,506 - - 0.00%
Total Revenue $ 693,279 $ 607,911 $ 631,403 $ 653,960 $ 853,184 5000 Salaries/Full-time 69,374 82,943 91,841 92,514 96,053 3.80% 5005 Salaries/Part-time 17,925 12,130 16,983 16,806 17,485 4.00% 5100 Salaries/Overtime 452 25 16 - 500 0.00%
5105 Salaries/Leave Payout - 1,699 399 - - 0.00%
5110 Salaries/Uniform Pay 250 250 250 250 - -100.00%
5300 Public Employee Retirement Sys 11,265 10,311 11,961 13,713 14,295 4.20% 5302 Long Term Disability Insurance 215 234 245 245 264 7.80% 5303 Life Insurance Premiums 91 99 99 95 108 13.70%
5304 Workers Compensation Insurance 5,887 8,412 10,210 9,987 9,800 -1.90% 5305 Medicare Tax- Employer's Share 1,313 1,251 1,580 1,606 1,690 5.20% 5306 Unfunded Accrued Liability 21,540 22,221 27,749 27,749 31,112 12.10% 5307 Deferred Comp/Part-Time 108 455 637 630 656 4.10%
5308 Deferred Compensation/Full-tim 2,700 3,222 3,003 3,496 3,757 7.50% 5309 Unemployment Insurance 481 413 390 303 353 16.50%
5310 Section 125 Benefit Allow. 20,174 25,777 30,229 26,836 34,397 28.20% 6401 Gas and Electric Utilities 21,004 11,516 10,974 16,000 12,451 -22.20% 6402 Telephone/Fax Charges 8,132 6,815 5,341 7,000 6,000 -14.30% 6405 Copier Lease/Paper Charges - - 888 475 800 68.40%
6412 Advertising/Other 2,350 - - - 1,000 0.00%
6416 Office Supplies/Expendable 61 37 423 100 1,000 900.00% 6418 Postage / Other Mailing Charge - 134 299 200 400 100.00% 6425 Vehicle Fuel, Supplies & Maint 3,021 2,332 1,826 3,000 1,889 -37.00% 6440 Contracted Services 42,676 10,507 34,766 29,650 47,000 58.50% 6515 Taxes and Assessments 22,109 16,449 14,400 20,650 25,000 21.10% 6516 Permits and Fees - - 151 - 100 0.00%
6530 Conference/Training/Ed 1,237 - 1,716 2,000 3,000 50.00% 6532 Maintenance/Other Supplies 66,616 26,348 22,505 15,000 45,500 203.30% 6536 Tuition Reimbursement - - - - 2,400 0.00%
6560 Liability / Property Insurance 120,395 131,165 59,286 54,947 48,942 -10.90% 6570 Settlements 25,000 - - - - 0.00%
6900 Interfund Charge - Fac. Maint. 21,765 21,765 36,146 36,146 36,146 0.00% 6902 Interfund Charges- Central Sup 860 404 885 404 549 35.90% 6903 Interfund Charges - Cost Distr - 6,409 - - - 0.00% 6904 Interfund Charges - Admin. Ove 69,276 69,277 69,277 69,277 69,277 0.00% 6907 Interfund Chrg/Vehicle Replcmt 18,050 17,983 22,758 22,758 46,767 105.50% 208 City of Madera | 2024-2025 Operating Budget
(20503270) Airport Operations
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 6908 Interfund Chrg/Vehicle Maint. 22,987 23,311 27,462 27,462 22,222 -19.10% 6918 Interfund Charges- Comp Maint 12,754 11,322 11,085 11,085 13,087 18.10% 6920 Interfund Charges - Computer R 2,747 3,026 5,166 5,166 3,144 -39.10% 6926 Interfund Chg Risk Charges - - 1,577 1,577 4,099 159.90% 8000 Interest Expense 2,123 634 - - - 0.00%
8001 Principal Payment - (1) - - - 0.00%
8210 Transfers Out/Debt Service 6,313 14,127 36,782 36,782 36,770 0.00% 8220 Transfers Out - Insurance Rese 3,475 3,545 - - - 0.00% 9171 Sale of Real and Personal Prop - - 22,600 - - 0.00% Total Expense $ 624,726 $ 546,546 $ 581,903 $ 553,909 $ 638,013 Total Net Surplus/(Deficit) $ 68,553 $ 61,365 $ 49,500 $ 100,051 $ 215,171 2024-2025 Operating Budget | City of Madera 209
(20503510) Airport Capital Projects
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4419 CalTrans Aeronautic Grant 17,038 - 47,606 98,505 11,250 -88.60% 4450 Grant/ Capital Grant 74,004 - 1,126,921 1,611,900 225,000 -86.00% 4900 Budgetary Carryover - - - 160,595 38,579 -75.98%
Total Revenue $ 91,042 $ - $ 1,174,527 $ 1,871,000 $ 274,829 7030 Facilities And Improvements 83,613 1,092,428 75,218 1,494,000 - -100.00% 7050 Construction/Infrastructure - - - 377,000 490,000 29.97% Total Expense $ 83,613 $ 1,092,428 $ 75,218 $ 1,871,000 $ 490,000 Total Net Surplus/(Deficit) $ 7,429 $ (1,092,428) $ 1,099,309 $ - $ (215,171) 210 City of Madera | 2024-2025 Operating Budget
(21500000) Airport Development
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4162 Interest Income 768 1,977 1,713 - - 0.00%
Total Revenue $ 768 $ 1,977 $ 1,713 $ - $ -
Total Net Surplus/(Deficit) $ 768 $ 1,977 $ 1,713 $ - $ - 2024-2025 Operating Budget | City of Madera 211
THIS PAGE IS INTENTIONALLY LEFT BLANK
Transit
(21285290) Transportation - Dial-A-Ride
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4162 Interest Income 469 2,691 4,903 4,000 3,500 -12.50% 4239 Ticket Sales - 904 3,295 1,500 3,295 119.70%
4354 Interfund Salary & Bene Reimb 6,353 879 - - - 0.00% 4423 Federal Grant Sec 5307 1,036,361 820,405 448,810 575,173 474,422 -17.50% 4424 Local Transportation Allocatio - - 230,651 - 168,707 0.00% 4425 State Transit Assistance - Cit 71,014 429,695 364,091 208,343 111,524 -46.50% 4434 Grants - - - 625,427 669,645 7.07%
4657 Miscellaneous Revenue - 49 - - - 0.00%
Total Revenue $ 1,114,197 $ 1,254,623 $ 1,051,750 $ 1,414,443 $ 1,431,093 5000 Salaries/Full-time 153,675 165,135 166,294 163,722 177,900 8.70% 5005 Salaries/Part-time - 555 54 - - 0.00%
5100 Salaries/Overtime 95 3,326 5,496 100 10,000 9900.00% 5105 Salaries/Leave Payout 4,082 - - - - 0.00%
5110 Salaries/Uniform Pay 573 573 573 573 - -100.00%
5200 Salaries/Auto & Expense Allow 20 - - - - 0.00%
5300 Public Employee Retirement Sys 18,067 19,593 20,223 21,864 23,276 6.50% 5302 Long Term Disability Insurance 435 438 492 404 496 22.80% 5303 Life Insurance Premiums 128 129 132 132 152 15.20% 5304 Workers Compensation Insurance 10,817 15,075 15,773 14,913 14,939 0.20% 5305 Medicare Tax- Employer's Share 2,466 2,319 2,546 2,495 2,815 12.80% 5306 Unfunded Accrued Liability 35,922 39,588 29,705 29,705 33,305 12.10% 5308 Deferred Compensation/Full-tim 5,909 6,783 6,372 7,179 7,792 8.50% 5309 Unemployment Insurance 369 419 367 290 350 20.70%
5310 Section 125 Benefit Allow. 29,623 37,611 37,854 36,747 42,640 16.00% 6402 Telephone/Fax Charges - - - 2,400 - -100.00%
6405 Copier Lease/Paper Charges - - 1,421 1,350 1,350 0.00% 6412 Advertising/Other 993 - 213 1,200 1,200 0.00%
6416 Office Supplies/Expendable 1,152 1,188 139 1,000 1,000 0.00% 6418 Postage / Other Mailing Charge 44 - - 150 150 0.00% 6425 Vehicle Fuel, Supplies & Maint 76,896 111,762 127,675 100,000 128,327 28.30% 6440 Contracted Services 505,243 535,020 842,505 711,121 897,133 26.20% 6470 Funding to Outside Agencies - - - 125,086 - -100.00% 6520 Ticket Purchases - - - 1,500 1,500 0.00%
6530 Conference/Training/Ed 325 833 179 2,400 2,400 0.00% 6902 Interfund Charges- Central Sup 6,090 6,103 6,773 6,103 6,050 -0.90% 6903 Interfund Charges - Cost Distr 213,687 191,192 7,958 7,958 - -100.00% 6904 Interfund Charges - Admin. Ove 40,208 40,208 40,208 40,208 40,208 0.00% 6918 Interfund Charges- Comp Maint 4,515 4,812 4,711 4,711 5,562 18.10% 6920 Interfund Charges - Computer R 1,045 1,286 2,196 2,196 1,336 -39.20% 6926 Interfund Chg Risk Charges - - 1,047 1,047 2,712 159.00% 8200 Transfer Out - 28,500 28,500 28,500 28,500 0.00%
8220 Transfers Out - Insurance Rese 2,306 2,352 - - - 0.00% Total Expense $ 1,114,684 $ 1,214,800 $ 1,349,405 $ 1,315,054 $ 1,431,093 Total Net Surplus/(Deficit) $ (487) $ 39,823 $ (297,655) $ 99,389 $ - 214 City of Madera | 2024-2025 Operating Budget
(21295300) Transportation - Fixed Route
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4239 Ticket Sales - - 27 12,123 - -100.00%
4354 Interfund Salary & Bene Reimb 6,353 879 - - - 0.00% 4423 Federal Grant Sec 5307 1,533,952 1,157,443 613,348 1,757,924 953,087 -45.80% 4424 Local Transportation Allocatio - - 327,556 - 317,060 0.00% 4425 State Transit Assistance - Cit 79,627 479,515 484,033 1,652,338 307,089 -81.40% 4434 Grants - - - - 669,646 0.00%
4657 Miscellaneous Revenue - 49 - - - 0.00%
Total Revenue $ 1,619,932 $ 1,637,886 $ 1,424,964 $ 3,422,385 $ 2,246,882 5000 Salaries/Full-time 153,660 165,137 166,333 163,722 177,900 8.70% 5005 Salaries/Part-time - 555 54 - - 0.00%
5100 Salaries/Overtime 19,649 16,863 5,496 20,000 10,000 -50.00% 5105 Salaries/Leave Payout 4,082 - - - - 0.00%
5110 Salaries/Uniform Pay 573 573 573 573 - -100.00%
5200 Salaries/Auto & Expense Allow 20 - - - - 0.00%
5300 Public Employee Retirement Sys 17,951 19,674 20,229 21,864 23,279 6.50% 5302 Long Term Disability Insurance 436 439 492 401 497 23.90% 5303 Life Insurance Premiums 141 138 132 141 153 8.50%
5304 Workers Compensation Insurance 12,328 16,294 15,777 16,608 14,939 -10.00% 5305 Medicare Tax- Employer's Share 2,686 2,468 2,547 2,743 2,814 2.60% 5306 Unfunded Accrued Liability 35,953 39,774 29,705 29,705 33,305 12.10% 5308 Deferred Compensation/Full-tim 5,909 6,806 6,374 7,180 7,792 8.50% 5309 Unemployment Insurance 404 446 367 314 349 11.10%
5310 Section 125 Benefit Allow. 29,623 37,611 37,854 36,747 42,640 16.00% 6402 Telephone/Fax Charges - - - 2,400 - -100.00%
6405 Copier Lease/Paper Charges - - 1,421 1,350 1,350 0.00% 6412 Advertising/Other 734 773 169 1,200 1,200 0.00%
6416 Office Supplies/Expendable 1,334 1,183 425 1,000 1,000 0.00% 6418 Postage / Other Mailing Charge - - - 150 150 0.00% 6425 Vehicle Fuel, Supplies & Maint 104,001 133,707 178,209 110,000 156,859 42.60% 6440 Contracted Services 856,371 854,717 1,336,457 1,466,079 1,625,000 10.84% 6520 Ticket Purchases - - - 1,500 1,500 0.00%
6530 Conference/Training/Ed 325 1,908 179 2,400 2,400 0.00% 6532 Maintenance/Other Supplies 98,267 50,204 40 - - 0.00% 6560 Liability / Property Insurance - - 40,473 40,363 50,211 24.40% 6902 Interfund Charges- Central Sup 5,108 7,800 6,377 7,800 6,923 -11.20% 6903 Interfund Charges - Cost Distr 213,687 192,135 7,958 7,958 - -100.00% 6904 Interfund Charges - Admin. Ove 48,511 48,511 48,511 48,511 48,511 0.00% 6918 Interfund Charges- Comp Maint 4,515 4,812 4,711 4,711 5,562 18.10% 6920 Interfund Charges - Computer R 1,045 1,286 2,196 2,196 1,336 -39.20% 6926 Interfund Chg Risk Charges - - 1,047 1,047 2,712 159.00% 8200 Transfer Out - 28,500 28,500 28,500 28,500 0.00%
8220 Transfers Out - Insurance Rese 2,306 2,352 - - - 0.00% Total Expense $ 1,619,619 $ 1,634,668 $ 1,942,609 $ 2,027,163 $ 2,246,882 Total Net Surplus/(Deficit) $ 313 $ 3,218 $ (517,645) $ 1,395,222 $ - 2024-2025 Operating Budget | City of Madera 215
(21295425) SB1-State of Good Repair
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4265 State of Good Repair 9,311 26,982 - 66,676 635,499 853.10% 4434 Grants - - - - 124,630 0.00%
Total Revenue $ 9,311 $ 26,982 $ - $ 66,676 $ 760,129
7000 Vehicles and Equipment - - - - 124,630 0.00%
7030 Facilities And Improvements 9,311 - - 66,676 635,499 853.12% Total Expense $ 9,311 $ - $ - $ 66,676 $ 760,129
Total Net Surplus/(Deficit) $ - $ 26,982 $ - $ - $ -
216 City of Madera | 2024-2025 Operating Budget
(21295491) Low Carbon Transit Operation
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4266 Low Carbon Transit Op Prog 24,775 - - 350,000 300,000 -14.29% Total Revenue $ 24,775 $ - $ - $ 350,000 $ 300,000
7030 Facilities And Improvements 24,775 - - 350,000 - -100.00% 7050 Construction/Infrastructure - - - - 300,000 0.00%
Total Expense $ 24,775 $ - $ - $ 350,000 $ 300,000
Total Net Surplus/(Deficit) $ - $ - $ - $ - $ -
2024-2025 Operating Budget | City of Madera 217
(21295500) Fixed Route - Capital Outlay
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4320 Capital Contribution - 13,819 - - - 0.00%
4421 Grant/FTA Section 5339 - 66,623 - - - 0.00%
4423 Federal Grant Sec 5307 - - 389,749 - - 0.00%
Total Revenue $ - $ 80,442 $ 389,749 $ - $ -
7000 Vehicles and Equipment - 66,623 4,662 - - 0.00%
7030 Facilities And Improvements - (33,200) - - - 0.00% Total Expense $ - $ 33,423 $ 4,662 $ - $ -
Total Net Surplus/(Deficit) $ - $ 47,019 $ 385,087 $ - $ - 218 City of Madera | 2024-2025 Operating Budget
(21295590) Prop 1B PTMISEA
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4424 Local Transportation Allocatio - - 1,008 - - 0.00% 4425 State Transit Assistance - Cit - 1,031 2,284 - - 0.00% 4490 Proposition 1B PTMISEA 1,128 571,930 354,317 205,748 152,644 -25.80% Total Revenue $ 1,128 $ 572,961 $ 357,609 $ 205,748 $ 152,644 7000 Vehicles and Equipment - 523,649 5,579 - - 0.00%
7030 Facilities And Improvements 1,128 41,733 255,077 205,748 152,644 -25.80% Total Expense $ 1,128 $ 565,382 $ 260,656 $ 205,748 $ 152,644 Total Net Surplus/(Deficit) $ - $ 7,579 $ 96,953 $ - $ - 2024-2025 Operating Budget | City of Madera 219
(21295595) Caltrans - Transit Study Grant
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 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 - - - - 0.00%
Total Expense $ 93,557 $ - $ - $ - $ -
Total Net Surplus/(Deficit) $ (6,848) $ 13,203 $ - $ - $ - 220 City of Madera | 2024-2025 Operating Budget
Golf
(20606295) Golf Course Capital
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4320 Capital Contribution - - 50,000 50,000 50,000 0.00% 4355 Transfer-In - - 25,000 25,000 - -100.00%
Total Revenue $ - $ - $ 75,000 $ 75,000 $ 50,000
7040 Parks/Facilities Equipment - - 75,000 75,000 116,152 54.90% Total Expense $ - $ - $ 75,000 $ 75,000 $ 116,152
Total Net Surplus/(Deficit) $ - $ - $ - $ - $ (66,152)
222 City of Madera | 2024-2025 Operating Budget
(20606290) Golf Operations
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4169 Rents/ Pro Shop 19,970 24,267 61,632 65,000 65,000 0.00% 4213 Green Fee User Charges 54,742 59,878 98,208 82,500 85,250 3.30% 4355 Transfer-In 298,151 298,804 95,421 95,421 - -100.00% Total Revenue $ 372,863 $ 382,949 $ 255,261 $ 242,921 $ 150,250 6560 Liability / Property Insurance - - 14,459 14,457 18,064 24.90% 6921 Interfund Charges - Land Rent 64,083 64,083 64,083 64,083 64,083 0.00% 6926 Interfund Chg Risk Charges - - - - 1,951 0.00%
Total Expense $ 64,083 $ 64,083 $ 78,542 $ 78,540 $ 84,098 Total Net Surplus/(Deficit) $ 308,780 $ 318,866 $ 176,719 $ 164,381 $ 66,152 2024-2025 Operating Budget | City of Madera 223
(20606299) Golf Course Debt Service
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 8000 Interest Expense 20,962 11,910 2,581 2,581 - -100.00% 8001 Principal Payment - - 161,800 161,800 - -100.00%
Total Expense $ 20,962 $ 11,910 $ 164,381 $ 164,381 $ - Total Net Surplus/(Deficit) $ (20,962) $ (11,910) $ (164,381) $ (164,381) $ - 224 City of Madera | 2024-2025 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 Funds 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 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).
Sustainable Communities Grant
Grant program created to maintain and integrate multimodal transportation, also from the Road Repair and Accountability Act of 2017, SB 1.
226 City of Madera | 2024-2025 Operating Budget
Special Revenue Funds Budget Overview
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 park construction in
the FY 24/25 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 24/25 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 24/25 Proposed Budget.
- MUSD Agreements Program
The Madera Unified School District is partnering
with the City to provide 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.
- MCDPH Agreements Program
The Madera County Department of Public Health is
partnering with the City to provide programming.
The funds will be used to pay the salary and benefits
of several Part-Time Parks employees, as well as
supplies for the program.
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 is for city services and CFD 2006-1 Special Tax is for debt service on infrastructure
improvements. CFD 2006-01 applies to a single subdivision. 2024-2025 Operating Budget | City of Madera 227
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)
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.
HOME Project Jurisdiction (HOME PJ)
Grant money to assist with the affordability of housing.
Potential uses include rehabbing or reconstructing homes, building affordable housing and rental units, funding a downpayment assistance program, and funding a renter’s
security deposit program.
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.
SB 1186
Paid along with the business license tax at the time of the business license renewal or establishment, SB 1186 monies are to be used for ADA training and compliance. For the FY 228 City of Madera | 2024-2025 Operating Budget
2024/25 budget, the monies will be used for training of Building staff in ADA best practices.
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 24/25 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:
- 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.
- Opioid Settlement
The City is receiving payments from several opioid
manufacturers and distributors as part of a
settlement between these companies and the
Federal Government. The funds are to be used for
opioid abuse mitigation and prevention programs.
Police will use these funds to partially fund an
officer.
- Schools Policing
Funding for School Resource Officers paid by the
Madera Unified School District.
- Housing Authority
Funding for Police staff to provide security at
Madera Housing Authority properties
- Special Legislative Grant
A grant provided by the State of California’s
Legislature to fund the purchase of a mobile
command vehicle.
.
2024-2025 Operating Budget | City of Madera 229
Expense Summaries
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Development Impact Fees Org List ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 40800000-Water Develop Impact Fee - - - 33,567 267 -99.20% 40810000-Water Pipe Dev Impact Fee - 36,281 - 194,200 219,000 12.77% 40820000-Water Well Impact Fee 15,138 10,272 11,571 145,805 674,393 362.53% 40830000-Waste Water Dev Impact Fee 250,000 250,000 251,500 541,122 728,551 34.64% 40840000-Westberry Ellis Dev Impact Fee 200,507 (3,629) (12,000) 26,383 5,808 -77.99% 40850000-Rd 28 Sewer Int Dev Impact Fee 4,000 3,813 3,468 3,468 342 -90.14% 40860000-Develop Impact Fee/Fire - - - 102,218 56,989 -44.25% 40870000-Develop Impact Fee/Police 125,020 128,642 128,771 150,017 128,771 -14.16% 40880000-Develop Impact Fee/Parks 5,943 626,838 - 692,861 356,700 -48.52% 40890000-Develop Imp Fee/Public Works - (274) - 112,735 100,253 -11.07% 40920000-General Government Impact Fee - (731) - 71,316 42,444 -40.48% 40930000-Transportation Impact Fee - 555,792 10,398 1,690,000 323,231 -80.87% 40940000-Administrative Services 15,000 13,825 15,000 23,438 15,000 -36.00% 40950000-Median Island Impact Fee - 60,151 99,481 99,944 59,859 -40.11% 40960000-Arterial/Collector Impact Fee - 695,977 519,236 1,080,000 230,875 -78.62% 40970000-Traffic Signal Impact Fee 17,926 56,350 (34,661) 554,803 172,938 -68.83% 40980000-Traffic Special Impact Fee - (158) - 2,000 2,314 15.70% 40990000-Sewer New Req - - 73,202 38,608 3,833 -90.07%
41000000-Sewer NW Quad 15,769 6,946 - 463 151 -67.39%
41010000-Sewer NE Quad - - - 172,159 43,000 -75.02%
41020000-Sewer SW Quad - (334) 460,090 58,147 11,288 -80.59% 41030000-Sewer SE Quad 14,662 144 242,073 74,770 261 -99.65% 41040000-Drainage Dev Imp Fee - 99,044 - 193,926 280,472 44.63% 41050000-Storm Drain NW Quad - (136) 536,569 536,569 103,300 -80.75% 41060000-Storm Drain NE Quad - - - 179,883 193,300 7.46% 41070000-Storm Drain SW Quad - - 145,377 145,380 25,137 -82.71% 41080000-Storm Drain SE Quad 380,569 269,938 - 310,017 80 -99.97% Total Development Impact Fees $ 1,044,533 $ 2,808,748 $ 2,450,077 $ 7,233,799 $ 3,778,557 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
State Gas Org List ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 41303310-Gas Tax - Street Maintenance 2,656,404 1,075,042 2,230,011 6,148,395 6,969,023 13.35% 41305422-REMOVE II - SJVAPCD 3,545 - - 13,300 - -100.00% 41305424-SB1-LPP (Local Partnership Program) 287,561 - - 334,000 334,000 0.00% 41315320-RSTP - Fed Exchange 292,374 (142,683) 69,130 1,035,600 4,084,984 294.46% 41500000-Measure A - - - 1,120,000 - -100.00%
Total State Gas $ 3,239,884 $ 932,359 $ 2,299,141 $ 8,651,295 $ 11,388,007 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Measure T Org List ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 41514470-Measure T - RTP - Rehab/Recons 487,495 44,958 33,173 7,023,172 2,383,708 -66.06% 41520000-Measure T - LTP Street Maint 537,040 536,421 860,000 1,860,000 2,271,068 22.10% 41530000-Measure T - LTP Suppl Sts. Maint 407,367 361,053 - 1,484,747 1,700,000 14.50% 41540000-Measure T - LTP ADA Compliance 26,417 1,847 - 136,050 152,150 11.83% 41550000-Measure T - Transit Enhancement - 2,576 - 460,000 400,000 -13.04% 41560000-Measure T - Transit Enh/ADA/Sr. - 630 - - - 0.00% 41570000-Measure T - Enviro Enhan/Bike/Pe 15,025 86,355 367,284 429,091 140,711 -67.21% 41580000-Measure T - LTP - Flexible - - - 61,328 - -100.00% Total Measure T $ 1,473,344 $ 1,033,840 $ 1,260,457 $ 11,454,388 $ 7,047,637 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Business Improvement District Org List ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 41600000-Madera Downtown BID 22,915 18,594 13,537 20,000 18,217 -8.92% Total Business Improvement District $ 22,915 $ 18,594 $ 13,537 $ 20,000 $ 18,217 230 City of Madera | 2024-2025 Operating Budget
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Park Development Org List ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 41096355-CalTrans Grant - - 99,567 100,000 433 -99.57%
41096356-Prop 68 Grant - 6,034 351,816 2,291,206 1,817,166 -20.69% 41096357-CCLP Grant - - 513,025 518,737 - -100.00%
41096358-MUSD After School Program - - 169,749 323,671 137,146 -57.63% 41096359-Special Legislative Grant - - 174,685 915,712 1,425,315 55.65% 41096360-MUSD Agreements - - - - 35,651 0.00%
41096361-MCDPH Agreements - - - - 27,000 0.00%
Total Park Development $ - $ 6,034 $ 1,308,842 $ 4,149,326 $ 3,442,711 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Parking District Org List ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 41400000-Parking Dist Operations 22,727 25,900 29,232 37,291 35,974 -3.53% Total Parking District $ 22,727 $ 25,900 $ 29,232 $ 37,291 $ 35,974 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Federal Aid Urban Grant Org List ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 41705070-FAU CMAQ 142,491 155,323 713,945 3,568,766 3,070,472 -13.96% 41705075-Carbon Reduction Program - - - - 83,000 0.00%
41705080-Highway Safety Improv Program - - - 113,760 113,760 0.00% 41705087-Safe Streets & Roads For All - - - - 338,520 0.00% 41705100-CRRSSA fund - - - 303,000 303,000 0.00%
41705730-Bridge Preventative Maint. Program 2,993 938 32,673 212,771 350,539 64.75% 41705735-Highway Bridge Program - - - - 74,365 0.00%
Total Federal Aid Urban Grant $ 145,484 $ 156,260 $ 746,619 $ 4,198,297 $ 4,333,656 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
ARPA Funds Org List ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 48250000-ARPA FUNDS - 205,058 6,436,666 16,163,515 9,046,835 -44.03% Total ARPA Funds $ - $ 205,058 $ 6,436,666 $ 16,163,515 $ 9,046,835 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Local Transportation Org List ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 42005330-Local Transportation- Streets 660,264 740,722 149,687 5,281,815 4,176,924 -20.92% 42005410-Local Transportation- Parks 8,023 365 148 - 130,000 0.00% 42005493-Local Transportation- Transit 14,368 121,609 17 - 115,926 0.00% Total Local Transportation $ 682,655 $ 862,696 $ 149,852 $ 5,281,815 $ 4,422,850 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Landscape Maintenance District Org List ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE LMD 419,236 390,601 423,274 443,400 803,519 81.22%
Total Landscape Maintenance District $ 419,236 $ 390,601 $ 423,274 $ 443,400 $ 803,519 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
PD Grants Org List ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 47700000- Supplemental Law Enforcement 67,731 70,527 62,424 106,000 174,750 64.86% 47810000- JAG Grant 21,580 - 58,368 58,398 - -100.00%
47810110- Health and Wellness - - 19,165 40,721 21,424 -47.39% 47810210- OJP BJA COVID-19 Grant 17,613 - - - - 0.00%
47810310- Prop 64 Health & Public Safety - - 83,359 107,748 126,762 17.65% 47810410-PD Special Investigation Unit - - 292,703 464,430 304,908 -34.35% 47811100- PD Opioid Settlement Funds - - - - 114,497 0.00% 47812030- PD Schools Policing - - - - 444,456 0.00%
47812040- PD Housing Authority - - - - 153,752 0.00%
47812050-COPS Hiring Grant - - 253,540 409,142 381,981 -6.64% 47813010- PD Central Command Center - - - 300,000 300,000 0.00% 47813011-PD Parking Lot Resurfacing - - 350,000 350,000 - -100.00% 47813012-PD Safe & Clean - - - 223,124 300,000 34.45%
47813013-PD Tire Amnesty Grant - - 880 37,270 92,326 147.72% 47813015-PD Abandoned Vehicle Abatement - - - - 102,305 0.00% 47900000-DUI Enforcement & Awareness Grant 61,385 59,643 120,570 125,000 83,470 -33.22% 2024-2025 Operating Budget | City of Madera 231
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
PD Grants Org List ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 47910000-Tobacco Law Enforcement Grant 70,854 94,196 70,343 111,606 13,800 -87.64% 47920000-OTS/ABC Shoulder Tap Grant 136 - - - - 0.00%
47930000-OTS/STEP DUI Grant - 2,741 - - - 0.00%
48301100-Opioid Settlement Fund - - - - 70,000 0.00%
76102657-PD Community Outreach - - 700 4,500 3,300 -26.67% Total PD Grants $ 239,299 $ 227,107 $ 1,312,052 $ 2,337,939 $ 2,687,731 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Intermodal Org List ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 41100000-Madera Transit Center 21,950 27,268 7,339 - 13,000 0.00% 41108060-Intermodal Building 104,929 93,782 143,292 175,584 135,741 -22.69% Total Intermodal $ 126,879 $ 121,050 $ 150,631 $ 175,584 $ 148,741 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Community Development Block Grant Org List ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 10211300-General/Grant Oversight 75,113 618,822 60,454 64,482 - -100.00% 10218000-CDBG Admin 215,447 268,753 142,501 170,189 206,680 21.44% 10218010-CDBG Public Services 427,516 334,789 146,657 188,037 675,281 259.12% 10218020-CDBG Public Improvements 593,080 615,803 1,099,878 1,615,193 1,822,639 12.84% 10218030-CDBG Revolving Loan Fund - - 190 - - 0.00%
Total Community Development Block Grant $ 1,311,156 $ 1,838,168 $ 1,449,681 $ 2,037,901 $ 2,704,600 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Economic Development Org List ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 42500000-Economic Development Fund 2,278 2,523 2,000 161,500 159,000 -1.55% Total Economic Development $ 2,278 $ 2,523 $ 2,000 $ 161,500 $ 159,000 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Residential Rehab Housing Org List ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 43800000-Home DAP 304,146 7,270 - - 15,000 0.00%
44004430-DAP Program Income 14,718 19,685 22,901 24,543 26,309 7.20% 44004432-CalHome Mobile Home Rehab 31,596 32,295 1 - - 0.00% 44004440-HOME PJ - - - - 500,000 0.00%
44004460-HOME Program 43,178 49,589 50,527 262,574 268,913 2.41% 44004620-CalHOME OOR - - 206 - - 0.00%
44004630-CalHOME Program Income 1,429 44 41 1,500 - -100.00% 44004640-Permanent Local Housing Allocation - - 27,895 422,319 422,319 0.00% 44900000-Residential Rehab - - - - 45,780 0.00%
Total Residential Rehab Housing $ 395,066 $ 108,883 $ 101,569 $ 710,936 $ 1,278,321 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Low/Moderate Income Housing Org List ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 40200000-Low/Mod Housing Fund 559 801 694 5,000 - -100.00% 40210000- Affordable Housing 57,797 540,111 37,558 2,858,500 2,128,600 -25.53% Total Low/Mod Income Housing $ 58,356 $ 540,912 $ 38,252 $ 2,863,500 $ 2,128,600 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
CFD Special Revenue Org List ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 48000000-CFD 2005-1 City Wide Services 304,602 305,359 308,395 306,303 308,403 0.69% 48010000-CFD 2006-1 KB Homes 168,186 173,259 184,198 184,191 189,690 2.99% 48030000-CFD 2012-1 Public Service 9,750 9,750 9,750 9,750 9,750 0.00% 48040000-CFD 2013-1 Madera Family Apts 7,850 6,690 6,690 6,690 6,690 0.00% 48500000-CFD 2006 Bond Debt 172,472 87,091 179,155 179,634 185,133 3.06% Total CFD Special Revenue $ 662,861 $ 582,149 $ 688,188 $ 686,568 $ 699,666 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
SB-1186 Org List ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 48404200-SB-1186 Proceeds - - 2 - 8,000 0.00%
Total SB-1186 $ - $ - $ 2 $ - $ 8,000
232 City of Madera | 2024-2025 Operating Budget
Expenditures by Organizational Code
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 40800000 - Water Develop Impact Fee Fund
6570 Settlements - - - 31,286 - -100.00%
6800 Developer Reimbursement - - - - 267 0.00%
7050 Construction/Infrastructure - - - 2,281 - -100.00% $ - $ - $ - $ 33,567 $ 267
40810000 - Water Pipe Impact Fee Fund
6800 Developer Reimbursement - 36,172 - - - 0.00%
7030 Facilities And Improvements - - - - 219,000 0.00%
7050 Construction/Infrastructure - 109 - 194,200 - -100.00% $ - $ 36,281 $ - $ 194,200 $ 219,000
40820000 - Water Well Impact Fee Fund
7030 Facilities And Improvements 15,138 10,272 - - 674,393 0.00% 7050 Construction/Infrastructure - - 11,571 145,805 - -100.00% $ 15,138 $ 10,272 $ 11,571 $ 145,805 $ 674,393
40830000 - Waste Water Impact Fee Fund
6800 Developer Reimbursement - - - 91,122 420,218 361.20% 7030 Facilities And Improvements - - 1,500 200,000 58,333 -70.80% 8200 Transfer Out 250,000 250,000 250,000 250,000 250,000 0.00% $ 250,000 $ 250,000 $ 251,500 $ 541,122 $ 728,551
40840000 - Waste Water Impact Fee Fund
6440 Contracted Services - (3,629) (12,000) - - 0.00%
6800 Developer Reimbursement 200,507 - - 26,383 5,808 -78.00% $ 200,507 $ (3,629) $ (12,000) $ 26,383 $ 5,808
40850000 - Road 28 Sewer Impact Fee Fund
6440 Contracted Services - (187) - - - 0.00%
7030 Facilities And Improvements - - - - 342 0.00%
8200 Transfer Out 4,000 4,000 3,468 3,468 - -100.00%
$ 4,000 $ 3,813 $ 3,468 $ 3,468 $ 342
40860000 - Fire Impact Fee Fund
6440 Contracted Services - - - 102,218 - -100.00%
6800 Developer Reimbursement - - - - 56,989 0.00%
$ - $ - $ - $ 102,218 $ 56,989
40870000 - Police Impact Fee Fund
6440 Contracted Services - (129) - 21,246 - -100.00%
8200 Transfer Out 125,020 128,771 128,771 128,771 128,771 0.00% $ 125,020 $ 128,642 $ 128,771 $ 150,017 $ 128,771
40880000 - Parks Impact Fee Fund
6440 Contracted Services - (350) - - - 0.00%
6800 Developer Reimbursement - 522,558 - 692,861 356,700 -48.50% 7050 Construction/Infrastructure 5,943 104,631 - - - 0.00% $ 5,943 $ 626,838 $ - $ 692,861 $ 356,700
40890000 - Public Works Impact Fee Fund
6440 Contracted Services - (274) - 112,735 - -100.00%
6800 Developer Reimbursement - - - - 100,253 0.00%
$ - $ (274) $ - $ 112,735 $ 100,253
40920000 - General Government Impact Fee Fund
6440 Contracted Services - (731) - - - 0.00%
6800 Developer Reimbursement - - - 71,316 42,444 -40.50% $ - $ (731) $ - $ 71,316 $ 42,444
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
2024-2025 Operating Budget | City of Madera 233
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 40930000 - Transportation Impact Fee Fund
6440 Contracted Services - (1,259) - - - 0.00%
6800 Developer Reimbursement - - - - 178,231 0.00%
7030 Facilities And Improvements - - - - 145,000 0.00%
7050 Construction/Infrastructure - 557,051 10,398 1,690,000 - -100.00% $ - $ 555,792 $ 10,398 $ 1,690,000 $ 323,231
40940000 - Admin Services Impact Fee Fund
6440 Contracted Services - (1,175) - 8,438 - -100.00%
8200 Transfer Out 15,000 15,000 15,000 15,000 15,000 0.00% $ 15,000 $ 13,825 $ 15,000 $ 23,438 $ 15,000
40950000 - Median Island Impact Fee Fund
6800 Developer Reimbursement - 60,151 99,481 99,944 59,859 -40.10% $ - $ 60,151 $ 99,481 $ 99,944 $ 59,859
40960000 - Arterial/Collector Impact Fee Fund
6440 Contracted Services - (220) - - - 0.00%
6800 Developer Reimbursement - 696,197 519,236 520,253 230,875 -55.60% 7050 Construction/Infrastructure - - - 559,747 - -100.00% $ - $ 695,977 $ 519,236 $ 1,080,000 $ 230,875
40970000 - Traffic Signal Impact Fee Fund
6570 Settlements - - - 495,942 - -100.00%
6800 Developer Reimbursement - 56,350 - - - 0.00%
7030 Facilities And Improvements - - - - 172,938 0.00%
7050 Construction/Infrastructure 17,926 - (34,661) 58,861 - -100.00% $ 17,926 $ 56,350 $ (34,661) $ 554,803 $ 172,938
40980000 - Traffic Special Impact Fee Fund
6440 Contracted Services - (158) - 2,000 - -100.00%
6800 Developer Reimbursement - - - - 2,314 0.00%
$ - $ (158) $ - $ 2,000 $ 2,314
40990000 - New Sewer Impact Fee Fund
6800 Developer Reimbursement - - 73,202 18,608 3,833 -79.40% 7030 Facilities And Improvements - - - 20,000 - -100.00% $ - $ - $ 73,202 $ 38,608 $ 3,833
41000000 - Sewer N/W Quad Impact Fee Fund
6440 Contracted Services - (54) - - - 0.00%
6800 Developer Reimbursement 15,769 7,000 - 463 151 -67.40% $ 15,769 $ 6,946 $ - $ 463 $ 151
41010000 - Sewer N/E Quad Impact Fee Fund
6570 Settlements - - - 127,591 - -100.00%
7030 Facilities And Improvements - - - - 43,000 0.00%
7050 Construction/Infrastructure - - - 44,568 - -100.00% $ - $ - $ - $ 172,159 $ 43,000
41020000 - Sewer S/W Quad Impact Fee Fund
6440 Contracted Services - (334) - - - 0.00%
6800 Developer Reimbursement - - 459,007 58,147 11,288 -80.60% 7050 Construction/Infrastructure - - 1,083 - - 0.00%
$ - $ (334) $ 460,090 $ 58,147 $ 11,288
41030000 - Sewer S/E Quad Impact Fee Fund
6440 Contracted Services - (158) - - - 0.00%
6800 Developer Reimbursement - - 240,256 74,770 261 -99.70% 7050 Construction/Infrastructure 14,662 302 1,817 - - 0.00% $ 14,662 $ 144 $ 242,073 $ 74,770 $ 261
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
234 City of Madera | 2024-2025 Operating Budget
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 41040000 - Drainage Impact Fee Fund
6440 Contracted Services - (510) - - - 0.00%
6800 Developer Reimbursement - 99,554 - 173,926 137,072 -21.20% 7030 Facilities And Improvements - - - - 130,000 0.00%
8200 Transfer Out - - - - 13,400 0.00%
8260 Transfer-Out CIP - - - 20,000 - -100.00%
$ - $ 99,044 $ - $ 193,926 $ 280,472
41050000 - Storm Drain N/W Quad Impact Fee Fund
6440 Contracted Services - (136) - - - 0.00%
6800 Developer Reimbursement - - 536,569 536,569 - -100.00% 7030 Facilities And Improvements - - - - 90,000 0.00%
8200 Transfer Out - - - - 13,300 0.00%
$ - $ (136) $ 536,569 $ 536,569 $ 103,300
41060000 - Storm Drain N/E Quad Impact Fee Fund
6800 Developer Reimbursement - - - 1,883 - -100.00%
7030 Facilities And Improvements - - - - 180,000 0.00%
7050 Construction/Infrastructure - - - 168,210 - -100.00% 8200 Transfer Out - - - - 13,300 0.00%
8260 Transfer-Out CIP - - - 9,790 - -100.00%
$ - $ - $ - $ 179,883 $ 193,300
41070000 - Storm Drain S/W Quad Impact Fee Fund
6800 Developer Reimbursement - - 145,377 25,380 5,137 -79.80% 7030 Facilities And Improvements - - - - 20,000 0.00%
7050 Construction/Infrastructure - - - 100,000 - -100.00% 8260 Transfer-Out CIP - - - 20,000 - -100.00%
$ - $ - $ 145,377 $ 145,380 $ 25,137
41080000 - Storm Drain S/E Quad Impact Fee Fund
6440 Contracted Services - (62) - - - 0.00%
6800 Developer Reimbursement - 270,000 - 309,807 80 -100.00% 7050 Construction/Infrastructure 11,541 - - - - 0.00%
7100 Land 369,028 - - - - 0.00%
8260 Transfer-Out CIP - - - 210 - -100.00%
$ 380,569 $ 269,938 $ - $ 310,017 $ 80
41303310 - Gas Tax Streets Fund
6900 Interfund Charge - Fac. Maint. - - 419,504 419,504 419,504 0.00% 6903 Interfund Charges - Cost Distr 660,182 - - - - 0.00% 7050 Construction/Infrastructure 1,365,756 10,035 2,095 3,920,479 4,741,105 20.90% 8200 Transfer Out 630,467 1,060,684 1,808,412 1,808,412 1,808,414 0.00% 8260 Transfer-Out CIP - 4,323 - - - 0.00%
$ 2,656,404 $ 1,075,042 $ 2,230,011 $ 6,148,395 $ 6,969,023 41305422 - SJVAPCD Grant
7050 Construction/Infrastructure 3,545 - - 13,300 - -100.00% $ 3,545 $ - $ - $ 13,300 $ -
41305424 - SB1 Fund
7050 Construction/Infrastructure 287,561 - - 334,000 334,000 0.00% $ 287,561 $ - $ - $ 334,000 $ 334,000
41315320 - RSTP - Fed Exchange Fund
7050 Construction/Infrastructure 292,374 (142,683) 69,130 1,035,600 4,084,984 294.50% $ 292,374 $ (142,683) $ 69,130 $ 1,035,600 $ 4,084,984
41500000 - Measure A Fund
6570 Settlements - - - 1,120,000 - -100.00%
$ - $ - $ - $ 1,120,000 $ -
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
2024-2025 Operating Budget | City of Madera 235
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 41514470 - Measure T - RTP Fund
7050 Construction/Infrastructure 487,495 44,958 33,173 7,023,172 2,383,708 -66.10% $ 487,495 $ 44,958 $ 33,173 $ 7,023,172 $ 2,383,708
41520000 - Measure T - LTP Street Maint. Fund
7050 Construction/Infrastructure 619 - - 1,000,000 1,411,068 41.10% 8200 Transfer Out 536,421 536,421 860,000 860,000 860,000 0.00% $ 537,040 $ 536,421 $ 860,000 $ 1,860,000 $ 2,271,068
41530000 - Measure T - LTP Suppl. Street Maint. Fund
7050 Construction/Infrastructure 46,314 - - 1,484,747 1,700,000 14.50% 8200 Transfer Out 361,053 361,053 - - - 0.00%
$ 407,367 $ 361,053 $ - $ 1,484,747 $ 1,700,000
41540000 - Measure T - LTP ADA Fund
7050 Construction/Infrastructure 26,417 1,847 - 136,050 152,150 11.80% $ 26,417 $ 1,847 $ - $ 136,050 $ 152,150
41550000 - Measure T - Transit Enhancement Fund
6440 Contracted Services - 2,576 - - - 0.00%
7030 Facilities And Improvements - - - 400,000 - -100.00% 7050 Construction/Infrastructure - - - 60,000 400,000 566.70% $ - $ 2,576 $ - $ 460,000 $ 400,000
41560000 - Measure T - Transit Enhancement/ADA Fund
7030 Facilities And Improvements - 630 - - - 0.00%
$ - $ 630 $ - $ - $ -
41570000 - Measure T - Environmental Enhance Fund
7050 Construction/Infrastructure 15,025 86,355 367,284 429,091 140,711 -67.20% $ 15,025 $ 86,355 $ 367,284 $ 429,091 $ 140,711
41580000 - Measure T - Flex Category Fund
7050 Construction/Infrastructure - - - 61,328 - -100.00% $ - $ - $ - $ 61,328 $ -
41600000 - Madera Downtown BID Category Fund
6440 Contracted Services 24 13 13 100 100 0.00%
6470 Funding to Outside Agencies 21,601 17,291 12,235 18,610 16,827 -9.60% 6904 Interfund Charges - Admin. Ove 1,290 1,290 1,290 1,290 1,290 0.00% $ 22,915 $ 18,594 $ 13,537 $ 20,000 $ 18,217
41096355 - CalTrans Grant
6440 Contracted Services - - 48,250 48,250 - -100.00%
6518 Other Supplies - - 51,317 51,750 433 -99.20%
$ - $ - $ 99,567 $ 100,000 $ 433
41096356 - Prop 68 Grant
7030 Facilities And Improvements - 6,034 166,355 177,952 3,230 -98.20% 7030 Facilities And Improvements - - 9,397 - - 0.00%
7050 Construction/Infrastructure - - 176,065 2,113,254 1,813,936 -14.20% $ - $ 6,034 $ 351,816 $ 2,291,206 $ 1,817,166
41096357 - CCLP Grant
6440 Contracted Services - - 6,786 5,000 - -100.00%
7040 Parks/Facilities Equipment - - 506,222 513,737 - -100.00% 7050 Construction/Infrastructure - - 17 - - 0.00%
$ - $ - $ 513,025 $ 518,737 $ -
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
236 City of Madera | 2024-2025 Operating Budget
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 41096358 - MUSD After School Program
5005 Salaries/Part-time - - 115,967 192,447 - -100.00%
5100 Salaries/Overtime - - 214 - - 0.00%
5300 Public Employee Retirement Sys - - 11 - - 0.00%
5304 Workers Compensation Insurance - - 9,587 16,418 - -100.00% 5305 Medicare Tax- Employer's Share - - 1,689 2,895 - -100.00% 5307 Deferred Comp/Part-Time - - 4,207 7,217 - -100.00% 5309 Unemployment Insurance - - 2,113 126 - -100.00%
6410 Advertising/Job Announcements - - 450 450 - -100.00% 6460 Pre-Employment Costs - - 4,517 5,265 - -100.00%
6518 Other Supplies - - 30,995 98,853 - -100.00%
6561 Miscellaneous Expenses - - - - 137,146 0.00%
$ - $ - $ 169,749 $ 323,671 $ 137,146
41096359 - Special Legislative Grant
7050 Construction/Infrastructure - - 174,685 915,712 1,425,315 55.70% $ - $ - $ 174,685 $ 915,712 $ 1,425,315
41096360 - MUSD Agreements
5005 Salaries / Part-time - - - - 13,760 0.00%
5304 Workers Compensation Insurance - - - - 1,224 0.00% 5305 Medicare Tax- Employer's Share - - - - 207 0.00%
5307 Deferred Comp/Part-Time - - - - 516 0.00%
5309 Unemployment Insurance - - - - 194 0.00%
6480 Program Expense - - - - 19,750 0.00%
$ - $ - $ - $ - $ 35,651
41096361 - MCDPH Agreements
5005 Salaries / Part-time - - - - 5,760 0.00%
5304 Workers Compensation Insurance - - - - 512 0.00%
5305 Medicare Tax- Employer's Share - - - - 87 0.00%
5307 Deferred Comp/Part-Time - - - - 216 0.00%
5309 Unemployment Insurance - - - - 121 0.00%
6480 Program Expense - - - - 20,304 0.00%
$ - $ - $ - $ - $ 27,000
41400000 - Parking District
5005 Salaries/Part-time 4,158 1,829 9,766 15,475 16,000 3.40% 5100 Salaries/Overtime - 6 - - - 0.00%
5304 Workers Compensation Insurance 317 165 833 1,320 1,423 7.80% 5305 Medicare Tax- Employer's Share 63 28 147 233 241 3.40% 5307 Deferred Comp/Part-Time 158 69 366 580 600 3.40%
5309 Unemployment Insurance 78 33 192 126 147 16.70%
6401 Gas and Electric Utilities 3,667 3,449 1,132 3,000 1,123 -62.60% 6440 Contracted Services 8,985 9,036 11,407 11,500 11,500 0.00% 6441 Contracted Services/ Citations 550 64 832 500 500 0.00% 6518 Other Supplies 1,582 - - - - 0.00%
6902 Interfund Charges- Central Sup 75 - - - 25 0.00%
6904 Interfund Charges - Admin. Ove 2,192 2,192 2,192 2,192 2,192 0.00% 6926 Interfund Chg Risk Charges - - 141 141 - -100.00%
8200 Transfer Out - 7,709 - - - 0.00%
8210 Transfers Out/Debt Service 592 1,004 2,224 2,224 2,223 0.00% 8220 Transfers Out - Insurance Rese 311 317 - - - 0.00% $ 22,727 $ 25,900 $ 29,232 $ 37,291 $ 35,974
41705070 - FAU CMAQ
7030 Facilities And Improvements 20,356 6,461 - - - 0.00% 7050 Construction/Infrastructure 122,135 148,862 713,945 3,568,766 3,070,472 -14.00% $ 142,491 $ 155,323 $ 713,945 $ 3,568,766 $ 3,070,472
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
2024-2025 Operating Budget | City of Madera 237
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 41705075 - FAU Carbon Reduction Program
7050 Construction/Infrastructure - - - - 83,000 0.00%
$ - $ - $ - $ - $ 83,000
41705080 - FAU Highway Safety Improv Program
7050 Construction/Infrastructure - - - 113,760 113,760 0.00% $ - $ - $ - $ 113,760 $ 113,760
41705087 - Safe Streets and Roads Program
7050 Construction/Infrastructure - - - - 338,520 0.00%
$ - $ - $ - $ - $ 338,520
41705100 - CRSSA Program
7050 Construction/Infrastructure - - - 303,000 303,000 0.00% $ - $ - $ - $ 303,000 $ 303,000
41705730 - Bridge Preventative Maint. Program
7050 Construction/Infrastructure 2,993 938 32,673 212,771 350,539 64.70% $ 2,993 $ 938 $ 32,673 $ 212,771 $ 350,539
41705735 - Highway Bridge Program
7050 Construction/Infrastructure - - - - 74,365 0.00%
$ - $ - $ - $ - $ 74,365
48250000 - ARPA
8200 Transfer Out - 205,058 - - - 0.00%
8260 Transfer-Out CIP - - 6,436,666 16,163,515 9,046,835 -44.00% $ - $ 205,058 $ 6,436,666 $ 16,163,515 $ 9,046,835
42005330 - LTP Streets Program
6800 Developer Reimbursement - - 8,555 8,556 - -100.00% 7025 Software Cost - - - 25,000 - -100.00%
7050 Construction/Infrastructure 148,264 228,722 (440,228) 4,278,449 3,578,124 -16.40% 8200 Transfer Out 512,000 512,000 581,360 581,360 598,800 3.00% 8260 Transfer-Out CIP - - - 388,450 - -100.00%
$ 660,264 $ 740,722 $ 149,687 $ 5,281,815 $ 4,176,924
42005410 - LTP Parks Program
7030 Facilities And Improvements - - 148 - 130,000 0.00% 7050 Construction/Infrastructure 8,023 365 - - - 0.00%
$ 8,023 $ 365 $ 148 $ - $ 130,000
42005493 - LTP Transit Program
6440 Contracted Services 14,368 110,873 - - 115,926 0.00% 7000 Vehicles and Equipment - 10,736 - - - 0.00%
7030 Facilities And Improvements - - 17 - - 0.00%
$ 14,368 $ 121,609 $ 17 $ - $ 115,926
LMD Funds
6401 Gas and Electric Utilities 14,240 3,070 3,181 23,307 36,173 55.20% 6424 Equipment Use Charge - - - - 22,535 0.00%
6426 Equipment Fuel/Supplies/Mtnc - - - - 6,348 0.00%
6426 Equipment Fuel/Supplies/Mtnc - - - - 386 0.00%
6440 Contracted Services - 0 - - 248,719 0.00%
6516 Permits and Fees - - - - 5,235 0.00%
6516 Permits and Fees - - - - 484 0.00%
6901 Interfund Charges - Parks Main 276,640 271,297 287,433 287,433 428,998 49.25% 6904 Interfund Charges - Admin. Ove 51,072 50,089 53,062 53,062 19,684 -62.90% 6910 Interfund Charges - Legal Fees 4,256 4,207 4,422 4,422 4,201 -5.00% 6911 Interfund Charges - Park Admin 61,712 60,516 64,120 64,120 27,838 -56.58% 6919 Interfund Charges - Finance 10,640 - 11,056 11,056 2,918 -73.61% Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
238 City of Madera | 2024-2025 Operating Budget
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE LMD Funds
8210 Transfers Out/Debt Service 677 1,421 - - - 0.00%
$ 419,236 $ 390,601 $ 423,274 $ 443,400 $ 803,519
47700000 - Supplemental Law Enforcement Fund
6530 Conference/Training/Ed 318 3,004 - 3,000 - -100.00% 6532 Maintenance/Other Supplies 67,413 67,523 62,424 103,000 35,550 -65.50% 7000 Vehicles and Equipment - - - - 139,200 0.00%
$ 67,731 $ 70,527 $ 62,424 $ 106,000 $ 174,750
47810000 - JAG Grant
7000 Vehicles and Equipment 21,580 - 58,368 58,398 - -100.00% Total Expense $ 21,580 $ - $ 58,368 $ 58,398 $ -
47810110 - Health and Wellness Category
6532 Maintenance/Other Supplies - - 19,165 40,721 21,424 -47.40% $ - $ - $ 19,165 $ 40,721 $ 21,424
47810210 - OJP Covid-19 Grant
5000 Salaries/Full-time 8,550 - - - - 0.00%
5100 Salaries/Overtime 1,977 - - - - 0.00%
5105 Salaries/Leave Payout 268 - - - - 0.00%
5110 Salaries/Uniform Pay 179 - - - - 0.00%
5300 Public Employee Retirement Sys 1,320 - - - - 0.00% 5302 Long Term Disability Insurance 37 - - - - 0.00%
5303 Life Insurance Premiums 13 - - - - 0.00%
5304 Workers Compensation Insurance 996 - - - - 0.00%
5305 Medicare Tax- Employer's Share 172 - - - - 0.00%
5309 Unemployment Insurance 0 - - - - 0.00%
5310 Section 125 Benefit Allow. 4,101 - - - - 0.00%
$ 17,613 $ - $ - $ - $ -
47810310 - Prop 64 Health & Public Safety
5000 Salaries/Full-time - - 46,091 50,127 66,689 33.00% 5100 Salaries/Overtime - - (3) - - 0.00%
5110 Salaries/Uniform Pay - - 743 677 1,017 50.20%
5300 Public Employee Retirement Sys - - 6,038 5,903 10,409 76.30% 5302 Long Term Disability Insurance - - 572 197 830 321.30% 5303 Life Insurance Premiums - - 47 43 71 65.10%
5304 Workers Compensation Insurance - - 4,001 4,574 5,658 23.70% 5305 Medicare Tax- Employer's Share - - 709 769 992 29.00% 5308 Deferred Compensation/Full-tim - - - 2,252 - -100.00% 5309 Unemployment Insurance - - 146 126 147 16.70%
5310 Section 125 Benefit Allow. - - 23,538 11,743 32,449 176.30% 6518 Other Supplies - - 1,479 28,837 6,000 -79.20%
6530 Conference/Training/Ed - - - 2,500 2,500 0.00%
$ - $ - $ 83,359 $ 107,748 $ 126,762
47810410 - PD Special Investigation Unit
5000 Salaries/Full-time - - 185,093 244,960 202,234 -17.40% 5100 Salaries / Overtime - - 1,929 - 6,700 0.00%
5105 Salaries / Leave Payout - - 6,635 - - 0.00%
5110 Salaries/Uniform Pay - - 2,956 3,051 2,034 -33.30% 5300 Public Employee Retirement Sys - - 35,957 56,243 29,059 -48.30% 5302 Long Term Disability Insurance - - 488 427 492 15.20% 5303 Life Insurance Premiums - - 107 132 121 -8.30%
5304 Workers Compensation Insurance - - 16,630 25,099 16,221 -35.40% 5305 Medicare Tax- Employer's Share - - 2,078 3,479 3,029 -12.90% 5306 Unfunded Accrued Liability - - - 46,604 - -100.00% Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
2024-2025 Operating Budget | City of Madera 239
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 47810410 - PD Special Investigation Unit
5309 Unemployment Insurance - - 201 260 294 13.10%
5310 Section 125 Benefit Allow. - - 40,630 84,175 44,724 -46.90% $ - $ - $ 292,703 $ 464,430 $ 304,908
47811100 - PD Opioid Settlement Funds
5000 Salaries / Full-Time - - - - 82,764 0.00%
5300 Public Employees Retirement Sy - - - - 12,621 0.00% 5302 Long Term Disability Insurance - - - - 262 0.00%
5303 Life Insurance Premiums - - - - 52 0.00%
5304 Workers Compensation Insurance - - - - 7,229 0.00% 5305 Medicare Tax- Employer's Share - - - - 981 0.00%
5309 Unemployment Insurance - - - - 132 0.00%
5310 Section 125 Benefit Allow. - - - - 10,456 0.00%
$ - $ - $ - $ - $ 114,497
47812030 - PD Schools Policing
5000 Salaries/Full-time - - - - 220,559 0.00%
5100 Salaries/Overtime - - - - 45,000 0.00%
5300 Public Employee Retirement Sys - - - - 49,026 0.00% 5302 Long Term Disability Insurance - - - - 657 0.00%
5303 Life Insurance Premiums - - - - 159 0.00%
5304 Workers Compensation Insurance - - - - 19,220 0.00% 5305 Medicare Tax- Employer's Share - - - - 3,303 0.00% 5306 Unfunded Accrued Liability - - - - 85,350 0.00%
5309 Unemployment Insurance - - - - 429 0.00%
5310 Section 125 Benefit Allow. - - - - 20,753 0.00%
$ - $ - $ - $ - $ 444,456
47812040 - PD Housing Authority
5000 Salaries/Full-time - - - - 82,764 0.00%
5300 Public Employee Retirement Sys - - - - 27,562 0.00% 5302 Long Term Disability Insurance - - - - 262 0.00%
5303 Life Insurance Premiums - - - - 41 0.00%
5304 Workers Compensation Insurance - - - - 7,229 0.00% 5305 Medicare Tax- Employer's Share - - - - 1,114 0.00% 5306 Unfunded Accrued Liability - - - - 30,631 0.00%
5309 Unemployment Insurance - - - - 133 0.00%
5310 Section 125 Benefit Allow. - - - - 4,016 0.00%
$ - $ - $ - $ - $ 153,752
47812050 - COPS Hiring Grant
5000 Salaries/Full-time - - 164,260 159,052 254,161 59.80% 5100 Salaries/Overtime - - 415 - - 0.00%
5105 Salaries/Leave Payout - - 34 - - 0.00%
5110 Salaries/Uniform Pay - - 2,280 2,708 4,068 50.20%
5300 Public Employee Retirement Sys - - 18,716 19,044 36,116 89.60% 5302 Long Term Disability Insurance - - 449 788 687 -12.80% 5303 Life Insurance Premiums - - 181 172 263 52.90%
5304 Workers Compensation Insurance - - 15,890 14,756 21,779 47.60% 5305 Medicare Tax- Employer's Share - - 2,588 2,452 3,863 57.50% 5308 Deferred Compensation/Full-tim - - 4,598 7,264 - -100.00% 5309 Unemployment Insurance - - 614 504 588 16.70%
5310 Section 125 Benefit Allow. - - 37,799 46,972 51,756 10.20% 6518 Other Supplies - - 5,715 10,764 8,700 -19.20%
7000 Vehicles and Equipment - - - 144,666 - -100.00%
$ - $ - $ 253,540 $ 409,142 $ 381,981
47813010 - PD Central Command Center
7000 Vehicles and Equipment - - - 300,000 300,000 0.00% $ - $ - $ - $ 300,000 $ 300,000
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
240 City of Madera | 2024-2025 Operating Budget
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 47813011 - PD Parking Lot Resurfacing
7030 Facilities And Improvements - - 350,000 350,000 - -100.00% $ - $ - $ 350,000 $ 350,000 $ -
47813012 - PD Safe & Clean
5000 Salaries/Full-time - - - 94,292 - -100.00%
5110 Salaries/Uniform Pay - - - 750 - -100.00%
5300 Public Employee Retirement Sys - - - 11,245 - -100.00% 5302 Long Term Disability Insurance - - - 591 - -100.00% 5303 Life Insurance Premiums - - - 129 - -100.00%
5304 Workers Compensation Insurance - - - 8,714 - -100.00% 5305 Medicare Tax- Employer's Share - - - 1,312 - -100.00% 5308 Deferred Compensation/Full-tim - - - 4,289 - -100.00% 5309 Unemployment Insurance - - - 378 - -100.00%
5310 Section 125 Benefit Allow. - - - 26,424 - -100.00% 6532 Maintenance/Other Supplies - - - 75,000 - -100.00% 8200 Transfer Out - - - - 300,000 0.00%
$ - $ - $ - $ 223,124 $ 300,000
47813013 - PD Tire Amnesty Grant
5000 Salaries / Full-Time - - - 7,281 22,842 213.70%
5100 Salaries / Overtime - - - 3,821 1,080 -71.70%
5300 Public Employees Retirement Sy - - - - 3,493 0.00% 5302 Long Term Disability Insurance - - - - 63 0.00%
5303 Life Insurance Premiums - - - 28 23 -17.90%
5304 Workers Compensation Insurance - - - 1,162 1,959 68.60% 5305 Medicare Tax- Employer's Share - - - 172 358 108.10% 5308 Deferred Compensation/Full-tim - - - - 1,023 0.00% 5309 Unemployment Insurance - - - 20 48 140.00%
5310 Section 125 Benefit Allow. - - - - 6,922 0.00%
6412 Advertising/Other - - - 1,208 3,020 150.00%
6418 Postage / Other Mailing Charge - - - 1,200 3,000 150.00% 6440 Contracted Services - - 880 15,680 34,625 120.80%
6470 Funding to Outside Agencies - - - 4,583 11,455 149.90% 6518 Other Supplies - - - 2,115 2,415 14.20%
$ - $ - $ 880 $ 37,270 $ 92,326
47813015 - PD Abandoned Vehicle Abatement
5000 Salaries / Full-Time - - - - 18,937 0.00%
5005 Salaries / Part-time - - - - 23,000 0.00%
5100 Salaries / Overtime - - - - 1,875 0.00%
5300 Public Employees Retirement Sy - - - - 3,138 0.00% 5302 Long Term Disability Insurance - - - - 52 0.00%
5303 Life Insurance Premiums - - - - 19 0.00%
5304 Workers Compensation Insurance - - - - 3,657 0.00% 5305 Medicare Tax- Employer's Share - - - - 651 0.00%
5307 Deferred Comp/Part-Time - - - - 862 0.00%
5308 Deferred Compensation/Full-tim - - - - 857 0.00%
5309 Unemployment Insurance - - - - 183 0.00%
5310 Section 125 Benefit Allow. - - - - 7,428 0.00%
6440 Contracted Services - - - - 41,646 0.00%
$ - $ - $ - $ - $ 102,305
47900000 - DUI Enforcement & Awareness Grant
5100 Salaries / Overtime - - - - 31,313 0.00%
5100 Salaries/Overtime 51,524 50,994 88,310 85,187 48,000 -6.90% 5303 Life Insurance Premiums 29 27 42 - 20 0.00%
5304 Workers Compensation Insurance 4,030 4,589 7,631 12,100 - -100.00% 5305 Medicare Tax- Employer's Share 648 620 1,073 1,713 2,092 22.12% 5309 Unemployment Insurance 83 38 165 - 45 0.00%
6518 Other Supplies 4,769 49 1,151 2,160 1,000 -53.70%
6530 Conference/Training/Ed 222 - 2,197 3,840 1,000 -73.96% Total Expense
Total Expense
Total Expense
Total Expense
2024-2025 Operating Budget | City of Madera 241
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 47900000 - DUI Enforcement & Awareness Grant
7000 Vehicles and Equipment 81 3,326 20,000 20,000 - -100.00% $ 61,385 $ 59,643 $ 120,570 $ 125,000 $ 83,470
47910000 - Tobacco Law Enforcement Grant
5000 Salaries/Full-time 37,727 47,966 45,569 51,690 - -100.00% 5100 Salaries/Overtime 1,837 2,998 1,249 13,314 11,739 -11.80% 5110 Salaries/Uniform Pay 250 250 500 250 - -100.00%
5300 Public Employee Retirement Sys 3,648 4,575 4,854 6,239 - -100.00% 5302 Long Term Disability Insurance 128 153 123 150 - -100.00% 5303 Life Insurance Premiums 52 63 63 61 4 -93.40%
5304 Workers Compensation Insurance 4,615 6,916 4,550 7,975 - -100.00% 5305 Medicare Tax- Employer's Share 563 720 761 933 145 -84.50% 5308 Deferred Compensation/Full-tim 1,521 1,916 1,840 2,393 - -100.00% 5309 Unemployment Insurance 322 126 242 126 12 -90.50%
5310 Section 125 Benefit Allow. 19,591 27,379 10,590 28,475 - -100.00% 6518 Other Supplies 600 1,132 - - 1,900 0.00%
$ 70,854 $ 94,196 $ 70,343 $ 111,606 $ 13,800
47920000 - OTS/ABC Shoulder Tap Grant
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%
$ 136 $ - $ - $ - $ -
47930000 - OTS/STEP DUI Grant
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%
$ - $ 2,741 $ - $ - $ -
48301100 - Opioid Settlement Fund
8200 Transfer Out - - - - 70,000 0.00%
$ - $ - $ - $ - $ 70,000
76102657 - PD Community Outreach
6561 Miscellaneous Expenses - - 700 4,500 3,300 -26.70% $ - $ - $ 700 $ 4,500 $ 3,300
41100000 - Madera Transit Center
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%
6440 Contracted Services 21,699 27,268 7,339 - 13,000 0.00% 6532 Maintenance/Other Supplies 250 - - - - 0.00%
$ 21,950 $ 27,527 $ 7,339 $ - $ 13,000
41108060 - Intermodal Building
5005 Salaries/Part-time 19,857 7,497 2,713 15,475 - -100.00% 5100 Salaries/Overtime 142 2,481 - - - 0.00%
5300 Public Employee Retirement Sys 2,036 744 299 1,704 - -100.00% 5303 Life Insurance Premiums - 2 - - - 0.00%
5304 Workers Compensation Insurance 1,568 898 237 1,320 - -100.00% 5305 Medicare Tax- Employer's Share 290 143 39 224 - -100.00% 5306 Unfunded Accrued Liability 3,274 1,204 1,217 1,217 1,365 12.20% 5309 Unemployment Insurance 207 62 45 126 - -100.00%
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
242 City of Madera | 2024-2025 Operating Budget
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 41108060 - Intermodal Building
6401 Gas and Electric Utilities 14,719 19,543 16,289 16,000 15,620 -2.40% 6440 Contracted Services 18,495 14,345 22,428 37,500 24,500 -34.70% 6532 Maintenance/Other Supplies 532 2,328 5 2,000 - -100.00% 6560 Liability / Property Insurance 3,116 3,594 15,459 15,457 8,855 -42.70% 6900 Interfund Charge - Fac. Maint. 30,748 30,748 64,453 64,453 64,453 0.00% 6904 Interfund Charges - Admin. Ove 7,610 8,610 7,610 7,610 7,610 0.00% 6926 Interfund Chg Risk Charges - - 113 113 957 746.90% 8210 Transfers Out/Debt Service 2,087 4,072 12,385 12,385 12,381 0.00% 8220 Transfers Out - Insurance Rese 249 254 - - - 0.00% $ 104,929 $ 96,523 $ 143,292 $ 175,584 $ 135,741
10211300 - General Grant Oversight
5000 Salaries/Full-time 19,369 15,116 10,671 12,057 - -100.00% 5100 Salaries/Overtime 8 13 - - - 0.00%
5105 Salaries/Leave Payout 2,491 - - - - 0.00%
5200 Salaries/Auto & Expense Allow 75 - - - - 0.00%
5300 Public Employee Retirement Sys 2,042 1,483 1,150 1,427 - -100.00% 5302 Long Term Disability Insurance 16 6 31 10 - -100.00% 5303 Life Insurance Premiums 16 10 7 10 - -100.00%
5304 Workers Compensation Insurance 1,577 1,348 917 1,119 - -100.00% 5305 Medicare Tax- Employer's Share 283 207 154 176 - -100.00% 5306 Unfunded Accrued Liability 3,507 2,548 1,519 1,519 - -100.00% 5308 Deferred Compensation/Full-tim 724 598 406 515 - -100.00% 5309 Unemployment Insurance 87 50 22 20 - -100.00%
5310 Section 125 Benefit Allow. 2,066 3,368 3,339 3,550 - -100.00% 6402 Telephone/Fax Charges 3,816 3,359 3,381 3,768 - -100.00% 6410 Advertising/Job Announcements 1,000 - - - - 0.00%
6416 Office Supplies/Expendable 232 513 248 1,000 - -100.00% 6440 Contracted Services 5,303 6,210 291 1,000 - -100.00% 6470 Funding to Outside Agencies - 526,918 - - - 0.00%
6900 Interfund Charge - Fac. Maint. 4,679 4,679 4,251 4,251 - -100.00% 6902 Interfund Charges- Central Sup 76 152 159 152 - -100.00% 6903 Interfund Charges - Cost Distr - 21,783 - - - 0.00% 6918 Interfund Charges- Comp Maint 21,221 22,643 22,169 22,169 - -100.00% 6920 Interfund Charges - Computer R 4,875 6,052 10,333 10,333 - -100.00% 6924 Interfund Charges- Motor Renta 1,651 1,767 1,406 1,406 - -100.00% $ 75,113 $ 618,822 $ 60,454 $ 64,482 $ -
10218000 - CDBG Admin
5000 Salaries/Full-time 68,348 73,526 89,388 92,883 99,602 7.20% 5005 Salaries/Part-time - 1,089 - - - 0.00%
5100 Salaries/Overtime 16 26 - - - 0.00%
5105 Salaries/Leave Payout 5,055 - 779 - - 0.00%
5200 Salaries/Auto & Expense Allow 20 - - - - 0.00%
5300 Public Employee Retirement Sys 7,772 7,161 9,619 10,682 11,169 4.60% 5302 Long Term Disability Insurance 149 184 223 164 222 35.40% 5303 Life Insurance Premiums 80 58 62 62 70 12.90%
5304 Workers Compensation Insurance 5,949 6,549 7,757 8,437 8,223 -2.50% 5305 Medicare Tax- Employer's Share 1,122 1,074 1,280 1,323 1,436 8.50% 5308 Deferred Compensation/Full-tim 2,668 2,870 3,479 3,973 4,251 7.00% 5309 Unemployment Insurance 342 348 198 170 191 12.40%
5310 Section 125 Benefit Allow. 12,145 15,468 20,001 20,395 21,002 3.00% 6411 Advertising/Bids and Notices 1,221 1,841 1,986 2,000 2,000 0.00% 6415 Publications/Subscriptions 1,630 - - - - 0.00%
6416 Office Supplies/Expendable 114 322 230 600 600 0.00% 6417 Software Costs - 3,750 7,500 7,500 8,000 6.70%
6440 Contracted Services 13,225 3,750 - - 27,914 0.00%
6470 Funding to Outside Agencies - - - 20,000 20,000 0.00% 6530 Conference/Training/Ed 10 738 - 2,000 2,000 0.00%
6922 Interfund Charges - Grants 95,581 150,000 - - - 0.00% $ 215,447 $ 268,753 $ 142,501 $ 170,189 $ 206,680
Total Expense
Total Expense
Total Expense
2024-2025 Operating Budget | City of Madera 243
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 10218010 - CDBG Public Services
6419 Food - - 36,393 51,402 30,000 84.82%
6419 Food/Meals - - - - 65,000 0.00%
6470 Funding to Outside Agencies 388,278 313,387 95,034 117,259 580,281 394.87% 6518 Other Supplies - - 15,229 19,376 - -100.00%
8200 Transfer Out 39,238 21,402 - - - 0.00%
$ 427,516 $ 334,789 $ 146,657 $ 188,037 $ 675,281
10218020 - CDBG Public Improvements
5000 Salaries / Full-Time - - 76,649 - 65,000 0.00%
5005 Salaries / Part-time - - 6,342 - - 0.00%
5300 Public Employees Retirement Sy - - 1,789 - - 0.00% 5302 Long Term Disability Insurance - - 45 - - 0.00%
5303 Life Insurance Premiums - - 21 - - 0.00%
5304 Workers Compensation Insurance - - 1,155 - - 0.00% 5305 Medicare Tax- Employer's Share - - 183 - - 0.00%
5308 Deferred Compensation/Full-tim - - 569 - - 0.00%
5309 Unemployment Insurance - - 35 - - 0.00%
5310 Section 125 Benefit Allow. - - 31,828 - - 0.00%
6428 Repairs - - 12,500 48,386 4,839 -90.00%
6440 Contracted Services 27,436 - - - - 0.00%
6470 Funding to Outside Agencies 108,096 - - - - 0.00%
7030 Facilities And Improvements 7,529 62 271,203 315,000 519,652 64.97% 7040 Parks/Facilities Equipment - - 607,073 609,307 41,976 -93.10% 7050 Construction/Infrastructure 450,019 6,434 90,486 642,500 1,191,172 85.40% 8260 Transfer-Out CIP - 609,307 - - - 0.00%
$ 593,080 $ 615,803 $ 1,099,878 $ 1,615,193 $ 1,822,639 10218030 - CDBG Revolving Loan Fund
6561 Miscellaneous Expenses - - 190 - - 0.00%
$ - $ - $ 190 $ - $ -
42500000 - Economic Development Fund
6515 Taxes and Assessments 2,278 2,523 2,000 5,000 2,500 -50.00% 7050 Construction/Infrastructure - - - 156,500 156,500 0.00% $ 2,278 $ 2,523 $ 2,000 $ 161,500 $ 159,000
43800000 - Home DAP
6440 Contracted Services - 7,270 - - 15,000 0.00%
6503 Down Payment Assistance 304,146 - - - - 0.00%
$ 304,146 $ 7,270 $ - $ - $ 15,000
44004430 - DAP Program Income
5000 Salaries/Full-time 8,188 12,246 14,558 15,657 17,035 8.80% 5105 Salaries/Leave Payout 1,591 - - - - 0.00%
5200 Salaries/Auto & Expense Allow 12 - - - - 0.00%
5300 Public Employee Retirement Sys 795 1,182 1,578 1,849 1,965 6.30% 5302 Long Term Disability Insurance 16 - 44 - 44 0.00%
5303 Life Insurance Premiums 9 8 10 9 11 22.20%
5304 Workers Compensation Insurance 767 1,082 1,252 1,452 1,386 -4.50% 5305 Medicare Tax- Employer's Share 159 185 210 228 249 9.20% 5308 Deferred Compensation/Full-tim 213 464 555 666 730 9.60% 5309 Unemployment Insurance 18 19 22 18 22 22.20%
5310 Section 125 Benefit Allow. 2,951 4,499 4,672 4,664 4,867 4.40% $ 14,718 $ 19,685 $ 22,901 $ 24,543 $ 26,309
44004432 - CalHome Mobile Home Rehab
6416 Office Supplies/Expendable - 194 1 - - 0.00%
6903 Interfund Charges - Cost Distr 31,596 32,101 - - - 0.00% $ 31,596 $ 32,295 $ 1 $ - $ -
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
244 City of Madera | 2024-2025 Operating Budget
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 44004440 - HOME PJ
6440 Contracted Services - - - - 500,000 0.00%
$ - $ - $ - $ - $ 500,000
44004460 - HOME Program
5000 Salaries/Full-time 4,120 6,368 4,831 8,092 12,608 55.80% 5100 Salaries/Overtime 40 64 - - - 0.00%
5300 Public Employee Retirement Sys 605 626 491 963 1,415 46.90% 5302 Long Term Disability Insurance 14 21 9 50 24 -52.00% 5303 Life Insurance Premiums 6 7 5 10 12 20.00%
5304 Workers Compensation Insurance 464 579 412 746 1,018 36.50% 5305 Medicare Tax- Employer's Share 91 92 73 112 192 71.40% 5308 Deferred Compensation/Full-tim 161 250 176 367 538 46.60% 5309 Unemployment Insurance 37 53 37 32 37 15.60%
5310 Section 125 Benefit Allow. 496 1,840 1,125 2,202 3,069 39.40% 6440 Contracted Services 2,000 4,545 3,641 - 16,290 0.00% 6503 Down Payment Assistance - - 39,727 250,000 233,710 -6.50% 6903 Interfund Charges - Cost Distr 35,144 35,144 - - - 0.00% $ 43,178 $ 49,589 $ 50,527 $ 262,574 $ 268,913
44004620 - CalHOME OOR
6416 Office Supplies/Expendable - - 206 - - 0.00%
$ - $ - $ 206 $ - $ -
44004630 - CalHOME Program Income
6440 Contracted Services 1,429 44 41 1,500 - -100.00%
$ 1,429 $ 44 $ 41 $ 1,500 $ -
44004640 - Permanent Local Housing Allocation
6481 Grant Expense - - 27,895 422,319 422,319 0.00%
$ - $ - $ 27,895 $ 422,319 $ 422,319
44900000 - Residential Rehab
6440 Contracted Services - - - - 45,780 0.00%
$ - $ - $ - $ - $ 45,780
40200000 - Low/Mod Housing Fund
6515 Taxes and Assessments - - - 4,306 - -100.00%
6562 Retiree Insurance Premiums 559 801 694 694 - -100.00% $ 559 $ 801 $ 694 $ 5,000 $ -
40210000 - Affordable Housing
6440 Contracted Services - (11,890) - - - 0.00%
7030 Facilities And Improvements - - - 150,000 - -100.00% 7050 Construction/Infrastructure 57,797 552,001 37,558 2,708,500 2,128,600 -21.40% $ 57,797 $ 540,111 $ 37,558 $ 2,858,500 $ 2,128,600
48000000 - CFD 2005-1 City Wide Services
6440 Contracted Services 4,300 5,056 8,092 6,000 8,100 35.00% 6904 Interfund Charges - Admin. Ove 303 303 303 303 303 0.00% 8200 Transfer Out 300,000 300,000 300,000 300,000 300,000 0.00% $ 304,602 $ 305,359 $ 308,395 $ 306,303 $ 308,403
48010000 - CFD 2006-1 KB Homes
6440 Contracted Services 3,103 3,246 4,207 4,200 4,200 0.00% 6904 Interfund Charges - Admin. Ove 357 357 357 357 357 0.00% 8200 Transfer Out - 169,656 - - - 0.00%
8210 Transfers Out/Debt Service 164,725 - 179,634 179,634 185,133 3.10% $ 168,186 $ 173,259 $ 184,198 $ 184,191 $ 189,690
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
2024-2025 Operating Budget | City of Madera 245
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 48030000 - CFD 2012-1 Public Service
8200 Transfer Out 9,750 9,750 9,750 9,750 9,750 0.00%
$ 9,750 $ 9,750 $ 9,750 $ 9,750 $ 9,750
48040000 - CFD 2013-1 Madera Family Apts
8200 Transfer Out 7,850 6,690 6,690 6,690 6,690 0.00%
$ 7,850 $ 6,690 $ 6,690 $ 6,690 $ 6,690
48500000 - CFD 2006 Bond Debt
6448 Bond/Loan Admin Fees 4,313 6,175 3,522 4,000 4,000 0.00% 8000 Interest Expense 84,114 80,916 77,334 77,335 73,389 -5.10% 8001 Principal Payment 84,046 - 98,299 98,299 107,744 9.60% $ 172,472 $ 87,091 $ 179,155 $ 179,634 $ 185,133
48404200 - SB-1186 Proceeds
6415 Publications/Subscriptions - - - - 1,700 0.00%
6440 Contracted Services - - 2 - 3,370 0.00%
6530 Conference/Training/Ed - - - - 2,930 0.00%
$ - $ - $ 2 $ - $ 8,000
Total Expense
Total Expense
Total Expense
Total Expense
246 City of Madera | 2024-2025 Operating Budget
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:
Fleet Management maintains a variety of vehicles that are used by City staff. 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 received 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.
248 City of Madera | 2024-2025 Operating Budget
Internal Service Funds Budget Overview
Expense Summaries
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Fleet Org List ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 30650000-Fleet Acquisition - - - - 1,813,402 0.00%
30701240-Fleet Maintenance 988,062 948,710 1,096,169 1,153,330 4,471,503 287.70% 30701250-Fleet Acquisition 1,002,565 (93,744) 1,768,931 1,783,587 - -100.00% 30701260-Fleet Motor Pool 36,370 35,086 28,356 29,918 51,172 71.04% Total Fleet $ 2,026,997 $ 890,051 $ 2,893,455 $ 2,966,835 $ 6,336,077 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Facilities Org List ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 30710000-Facilities Maintenance 1,670,001 2,056,632 2,329,070 2,300,650 2,915,693 26.73% 30750000-Deferred Maintenance - - - - 396,000 0.00%
Total Facilities $ 1,670,001 $ 2,056,632 $ 2,329,070 $ 2,300,650 $ 3,311,693 FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Information Technology Org List ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 30720000-Computer Maintenance 1,207,811 1,315,142 1,596,875 1,584,644 2,162,020 36.44% 30730000-Computer Acquisition - - - - 1,173,345 0.00%
Total Information Technology $ 1,207,811 $ 1,315,142 $ 1,596,875 $ 1,584,644 $ 3,335,365 Total $ 4,904,809 $ 4,261,825 $ 6,819,400 $ 6,852,129 $ 12,983,135 Expense Summaries
2024-2025 Operating Budget | City of Madera 249
THIS PAGE IS INTENTIONALLY LEFT BLANK
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
2024-2025 Operating Budget | City of Madera 251
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 2023/24:
▪ Completed 1,251 work orders for the fiscal year.
▪ Completed epoxy coating on shop floors.
▪ Completed interior painting of shop.
▪ Procured, upfitted, and put into service three new 26- foot Transit buses.
▪ Surplus and auctioned 53 vehicles and other
equipment.
▪ Completed registration and data entry for California
Air Resources Board’s new Advanced Clean Fleet
regulation for medium and heavy-duty vehicles.
Goals & Performance Measures
▪ 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.
▪ Assist new Mechanic I with training and resources to
work toward Mechanic II qualifications.
▪ Stay updated and current on existing and new air
quality regulations and regulatory policies.
▪ Receive and put into service our first all-electric
medium duty truck to meet new Advanced Clean
Fleet regulations.
▪ Complete the installation of new bay doors
Changes/Additions to Budget
▪ Separated Fleet acquisition funding from Fleet
operations funding and set up new fund for Fleet
Acquisition. The separation is being proposed in
order to better account for Fleet operations and
acquisitions costs.
▪ $45,000 for fleet management software
implementation. Staff will be evaluating various fleet
management software packages for possible
implementation during the fiscal year. The proposed
funding is anticipated to provide initial funding for the software.
▪ Vehicles planned for purchase in Fiscal Year 2024/25
include a dump truck ($450,000), an electric street
sweeper ($500,000), a tractor for the Safe and Clean
Team ($110,000) and two Polce interceptor
replacement vehicles ($150,000).
Department Staffing & Structure
Fleet has six budgeted positions: the Manager and five
mechanics.
The mechanics are divided by service area. These consist of one light-duty mechanic, one heavy-duty mechanic, one Police services mechanic, and two Transit services mechanics.
252 City of Madera | 2024-2025 Operating Budget
(30650000) Fleet Acquisition
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4351 Interfund Charges/ Veh Replace - - - - 1,720,338 0.00% 4355 Transfer In - - - - 3,840,793 0.00%
Total Revenue $ - $ - $ - $ - $ 5,561,131
5000 Salaries / Full-Time - - - - 15,164 0.00%
5300 Public Employees Retirement Sy - - - - 2,529 0.00% 5302 Long Term Disability Insurance - - - - 46 0.00%
5303 Life Insurance Premiums - - - - 11 0.00%
5304 Workers Compensation Insurance - - - - 1,329 0.00% 5305 Medicare Tax- Employer's Share - - - - 231 0.00%
5308 Deferred Compensation/Full-tim - - - - 703 0.00%
5309 Unemployment Insurance - - - - 22 0.00%
5310 Section 125 Benefit Allow. - - - - 4,867 0.00%
7000 Vehicles and Equipment - - - - 1,788,500 0.00%
Total Expense $ - $ - $ - $ - $ 1,813,402
Total Net Surplus/(Deficit) $ - $ - $ - $ - $ 3,747,729 2024-2025 Operating Budget | City of Madera 253
(30700000) Fleet Unassigned
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4162 Interest Income - - 43,557 - 25,000 0.00%
Total Revenue $ - $ - $ 43,557 $ - $ 25,000
Total Net Surplus/(Deficit) $ - $ - $ 43,557 $ - $ 25,000 254 City of Madera | 2024-2025 Operating Budget
(30701240) Fleet Maintenance
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4351 Interfund Charges/ Veh Repairs 909,246 866,127 997,436 997,436 804,000 -19.40% 4354 Interfund Salary & Bene Reimb - 2,300 - - - 0.00%
4355 Transfer-In - 57,000 70,894 70,894 75,684 6.80%
4657 Miscellaneous Revenue 3,533 5,984 4,452 10,000 5,000 -50.00% 4659 Refunds and Reimbursements 221,842 16,284 117,484 75,000 120,000 60.00% 4900 Budgetary Carryover - - - - 3,440,665 0.00%
Total Revenue $ 1,134,621 $ 947,695 $ 1,190,266 $ 1,153,330 $ 4,445,349 5000 Salaries/Full-time 241,183 236,110 227,923 225,744 237,952 5.40% 5100 Salaries/Overtime 3,092 3,650 6,118 - 6,650 0.00%
5105 Salaries/Leave Payout - - 825 - - 0.00%
5110 Salaries/Uniform Pay 3,255 2,655 2,561 1,755 - -100.00% 5300 Public Employee Retirement Sys 32,808 33,756 32,424 39,512 34,579 -12.50% 5302 Long Term Disability Insurance 758 764 682 791 702 -11.30% 5303 Life Insurance Premiums 228 232 215 250 260 4.00%
5304 Workers Compensation Insurance 14,916 20,978 23,467 19,970 20,521 2.80% 5305 Medicare Tax- Employer's Share 3,954 3,158 3,739 3,295 3,843 16.60% 5306 Unfunded Accrued Liability 74,539 78,148 76,234 76,234 85,474 12.10% 5308 Deferred Compensation/Full-tim 9,275 9,676 8,968 9,757 9,802 0.50% 5309 Unemployment Insurance 523 451 618 466 508 9.00%
5310 Section 125 Benefit Allow. 37,906 44,410 33,295 26,323 41,392 57.20% 6402 Telephone/Fax Charges 1,231 1,053 1,133 1,300 280 -78.50% 6403 Cell Phone Charges - - - - 616 0.00%
6404 Internet Charges - - - - 292 0.00%
6412 Advertising/Other 111 - - 150 150 0.00%
6415 Publications/Subscriptions 499 3,956 4,211 3,500 4,200 20.00% 6416 Office Supplies/Expendable - 928 519 300 300 0.00% 6425 Vehicle Fuel, Supplies & Maint 159,254 156,793 6,261 10,000 6,338 -36.60% 6427 Major Repair Parts/Supplies 26,839 16,754 35,433 30,500 60,000 96.70% 6428 Repairs - - 151,252 190,000 190,000 0.00%
6440 Contracted Services 10,213 13,525 12,525 11,000 57,000 418.20% 6530 Conference/Training/Ed 1,226 193 2,687 2,750 2,750 0.00% 6532 Maintenance/Other Supplies 8,210 10,127 6,332 9,000 9,000 0.00% 6551 Expense/ Damaged Vehicle Ins 187,444 72,298 43,718 87,241 89,435 2.50% 6560 Liability / Property Insurance 42,059 48,513 7,385 7,384 15,212 106.00% 6900 Interfund Charge - Fac. Maint. 10,364 10,364 38,757 38,757 38,757 0.00% 6902 Interfund Charges- Central Sup 6,525 15,917 27,300 15,917 12,825 -19.40% 6904 Interfund Charges - Admin. Ove 57,229 61,637 57,229 57,229 57,229 0.00% 6907 Interfund Chrg/Vehicle Replcmt 4,107 4,107 5,440 5,440 6,653 22.30% 6908 Interfund Chrg/Vehicle Maint. 6,723 6,804 - - - 0.00% 6918 Interfund Charges- Comp Maint 8,519 26,606 26,049 26,049 30,753 18.10% 6920 Interfund Charges - Computer R 1,834 7,111 12,140 12,140 7,387 -39.20% 6926 Interfund Chg Risk Charges - - 3,576 3,576 1,643 -54.10% 7000 Vehicles and Equipment 25,361 - 237,154 237,000 - -100.00% 8200 Transfer Out - 50,000 - - 3,439,000 0.00%
8220 Transfers Out - Insurance Rese 7,878 8,036 - - - 0.00% Total Expense $ 988,062 $ 948,710 $ 1,096,169 $ 1,153,330 $ 4,471,503 Total Net Surplus/(Deficit) $ 146,559 $ (1,014) $ 94,096 $ - $ (26,154) 2024-2025 Operating Budget | City of Madera 255
(30701250) Fleet Acquisition
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4351 Interfund Charges/ Veh Replace 935,813 1,072,502 1,226,130 1,226,129 - -100.00% 4355 Transfer-In - - 749,500 816,587 - -100.00%
4659 Refunds and Reimbursements - 26,051 - - - 0.00%
Total Revenue $ 935,813 $ 1,098,553 $ 1,975,630 $ 2,042,716 $ - 7000 Vehicles and Equipment 1,002,565 93,744 1,768,931 1,783,587 - -100.00% Total Expense $ 1,002,565 $ 93,744 $ 1,768,931 $ 1,783,587 Total Net Surplus/(Deficit) $ (66,752) $ 1,004,809 $ 206,699 $ 259,129 $ - 256 City of Madera | 2024-2025 Operating Budget
(30701260) Fleet Motor Pool
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4352 Interfund Charges Revenue - Ve 35,148 39,141 29,918 29,918 51,122 70.90% 4355 Transfer-In - - - - 1,204 0.00%
Total Revenue $ 35,148 $ 39,141 $ 29,918 $ 29,918 $ 52,326 5000 Salaries / Full-Time - - - - 14,111 0.00%
5100 Salaries / Overtime - - - - 350 0.00%
5300 Public Employees Retirement Sy - - - - 2,127 0.00% 5302 Long Term Disability Insurance - - - - 43 0.00%
5303 Life Insurance Premiums - - - - 13 0.00%
5304 Workers Compensation Insurance - - - - 1,219 0.00% 5305 Medicare Tax- Employer's Share - - - - 227 0.00%
5308 Deferred Compensation/Full-tim - - - - 626 0.00%
5309 Unemployment Insurance - - - - 28 0.00%
5310 Section 125 Benefit Allow. - - - - 2,777 0.00%
6425 Vehicle Fuel, Supplies & Maint 3,535 2,088 2,737 4,000 2,846 -28.90% 6532 Maintenance/Other Supplies 129 79 - 300 300 0.00%
6560 Liability / Property Insurance - - 3,451 3,451 3,915 13.40% 6907 Interfund Chrg/Vehicle Replcmt 17,547 17,547 22,167 22,167 22,167 0.00% 6908 Interfund Chrg/Vehicle Maint. 15,159 15,372 - - - 0.00% 6926 Interfund Chg Risk Charges - - - - 423 0.00%
Total Expense $ 36,370 $ 35,086 $ 28,356 $ 29,918 $ 51,172 Total Net Surplus/(Deficit) $ (1,222) $ 4,055 $ 1,562 $ - $ 1,154 2024-2025 Operating Budget | City of Madera 257
THIS PAGE IS INTENTIONALLY LEFT BLANK
Department Summary
The Facilities and Electrical Division is within the organizational structure of the Public Works Department and ensures that the City’s buildings, equipment, and facilities are maintained.
The team manages complex repairs and renovations to minor repairs, such as repairing light fixtures. The team also excels in problem-solving skills as they maintain all critical components within the City’s infrastructure.
Responsibilities
Facilities staff maintain or repair the City’s:
▪ Solar array systems
▪ Plumbing systems
▪ Electrical systems including lights, switches, and
receptacles.
▪ Meating and ventilation (HVAC) systems
▪ Various pumps and water well control systems
▪ Sports field lighting
Facilities
2024-2025 Operating Budget | City of Madera 259
▪ Electrical components at the Wastewater Treatment
Facility
▪ Roofs
▪ Painting
▪ Fire alarm systems
▪ Sewer lift stations
▪ Storm drain pumps,
▪ Streetlights
▪ Traffic signals and their controller cabinets and
programming.
Another significant responsibility is the Wastewater Treatment Plant. This is the City's single most expensive asset and is a complex system that requires maintenance, diagnosing, and fine-tuning assets such as the SCADA instrumentation and PLCbased process control systems, variable frequency drives for a host of electrical motors, influent and effluent pumps, mixers, oxidization ditch mixing pumps, secondary clarifier equipment, and large centrifuges.
Whether coordinating a large-scale project or handling daily maintenance, the Facilities and Electrical Division thrives in a cross-functional environment that changes daily.
Key Accomplishments
Some of the notable accomplishments of the Division within the past fiscal year include:
▪ Conducted 562 repairs, replacements, and
maintenance tasks related to streetlights, traffic
signals, plumbing leaks, and HVAC issues.
▪ Ensured the proper operation and programming of 42
traffic signals.
▪ Coordinated the safe electrical operation of 20 water wells, 5 sewer lift stations, 21 storm drain lift stations, and other related systems.
▪ Maintained over 3,300 conventional streetlights and
196 solar-powered street lights.
▪ Drafted a capital asset replacement plan for the major systems throughout the City that will ensure that the
maximum lifespan of assets is being reached while
reducing unexpected breakdowns.
▪ Upgraded and remodeled a section of former Parks
Administration office at the Corporation Yard for the
relocation of Parks Department maintenance staff
and the Information Technology Department.
Goals & Performance Measures
▪ Strive to make the most efficient use of all building systems in an aging environment while
simultaneously reducing operating costs where
possible.
▪ Increase the technological abilities of the various
monitoring systems to allow workers to focus more
on preventative maintenance and systems
refinements.
▪ Continue to uphold the high safety standards
involved in being on roofs, in underground confined
spaces, and around high-voltage electrical panels in
the environment.
▪ Promote the City's transition to green energy and
increasing the efficiency of the City's various lighting, heating, cooling, and plumbing systems.
▪ Refine the City’s Facility Maintenance Program to
ensure that all buildings are scheduled for on-going
maintenance, including roof repairs, flooring,
painting, HVAC systems, and doors.
Changes/Additions to Budget
▪ To address the backlog of deferred maintenance that
exists with the City’s facilities, the Facilities and
Electrical Division is recommending the creation of a
Deferred Maintenance Fund. This new fund will
provide a dedicated source of monies to fund
maintenance of the City’s buildings. Initial financial
resources for this fund come from the Facilities
Fund’s fund balance. An interdepartmental charge
will be set up in future fiscal years to provide an
ongoing revenue stream for this fund.
▪ Projects that are appropriated in the Deferred
Maintenance Fund this fiscal year include:
o $80,000 for door replacement at the Pan Am
Center
o $30,000 for air conditioner replacement at
Police Headquarters
o $30,000 for air conditioner replacement at
Fire Station 57
o $20,000 for City Hall exterior enhancements
260 City of Madera | 2024-2025 Operating Budget
o $10,000 for door/lock replacement.
Department Fund Summary
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 proportionally throughout each department in the City.
Department Staffing & Structure
The Facilities and Electrical Division has eight budgeted positions: one manager and four electricians and three
facilities maintenance technicians. These eight workers care for building systems in every City-owned building in Madera. 2024-2025 Operating Budget | City of Madera 261
(30710000) Facilities Maintenance
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4162 Interest Income - - 14,264 2,000 10,000 400.00%
4332 Interfund Chg Facility Maint. - - - - 2,161,395 0.00% 4346 Interfund Charges/ Cost Dist - 1,100,001 - - - 0.00% 4348 Interfund Charges/ Admin OH 1,686,640 1,026,457 2,161,395 2,161,395 - -100.00% 4355 Transfer-In - - 75,778 75,778 85,006 12.20%
4657 Miscellaneous Revenue - 316 - - - 0.00%
4659 Refunds and Reimbursements - (7,620) 25,550 - - 0.00% 4900 Budgetary Carryover - - - 61,477 659,292 972.40%
Total Revenue $ 1,686,640 $ 2,119,154 $ 2,276,987 $ 2,300,650 $ 2,915,693 5000 Salaries/Full-time 544,935 618,626 618,743 620,221 648,272 4.50% 5100 Salaries/Overtime 4,359 7,115 9,879 5,000 10,000 100.00% 5105 Salaries/Leave Payout - 215 - - - 0.00%
5110 Salaries/Uniform Pay 1,900 1,900 1,900 1,900 - -100.00% 5300 Public Employee Retirement Sys 65,809 72,286 82,152 90,598 93,278 3.00% 5302 Long Term Disability Insurance 1,722 1,791 1,953 1,752 1,949 11.20% 5303 Life Insurance Premiums 574 604 596 586 612 4.40%
5304 Workers Compensation Insurance 33,462 52,594 62,968 58,758 56,181 -4.40% 5305 Medicare Tax- Employer's Share 8,482 7,596 9,364 9,360 9,899 5.80% 5306 Unfunded Accrued Liability 134,170 151,441 150,951 150,951 169,247 12.10% 5308 Deferred Compensation/Full-tim 22,000 24,436 24,813 27,927 29,435 5.40% 5309 Unemployment Insurance 1,183 1,039 1,198 1,027 1,198 16.70% 5310 Section 125 Benefit Allow. 154,735 216,627 216,515 216,143 225,370 4.30% 6401 Gas and Electric Utilities 321,724 450,932 465,435 420,000 528,058 25.70% 6402 Telephone/Fax Charges 9,277 12,405 10,359 13,000 383 -97.10% 6403 Cell Phone Charges - - - - 9,246 0.00%
6404 Internet Charges - - - - 391 0.00%
6416 Office Supplies/Expendable 648 1,268 1,306 1,600 1,500 -6.30% 6423 Office Furniture - - - - 4,000 0.00%
6425 Vehicle Fuel, Supplies & Maint 9,214 8,187 7,115 11,000 7,400 -32.70% 6440 Contracted Services 51,975 34,793 44,011 40,000 60,000 50.00% 6516 Permits and Fees - - - - 5,000 0.00%
6530 Conference/Training/Ed 6,526 2,220 6,766 7,000 7,000 0.00% 6532 Maintenance/Other Supplies 10,171 8,250 17,275 9,000 21,000 133.30% 6533 Street Signs/Lights 66,258 68,966 89,802 61,000 100,000 63.90% 6560 Liability / Property Insurance - - 9,479 9,478 9,625 1.60% 6902 Interfund Charges- Central Sup 3,980 7,782 6,418 7,782 5,031 -35.40% 6903 Interfund Charges - Cost Distr - - 22 - - 0.00%
6904 Interfund Charges - Admin. Ove 77,697 83,682 77,697 77,697 77,697 0.00% 6907 Interfund Chrg/Vehicle Replcmt 15,494 18,994 24,202 24,202 62,019 156.30% 6908 Interfund Chrg/Vehicle Maint. 26,408 31,509 37,120 37,120 30,037 -19.10% 6918 Interfund Charges- Comp Maint 36,730 51,796 50,712 50,712 59,870 18.10% 6920 Interfund Charges - Computer R 7,816 13,843 23,636 23,636 14,383 -39.10% 6924 Interfund Charges- Motor Renta 1,879 1,992 1,601 1,601 2,630 64.30% 6926 Interfund Chg Risk Charges - - 7,060 7,060 1,040 -85.30% 8200 Transfer Out - - - 46,517 396,000 751.30%
8210 Transfers Out/Debt Service 35,323 87,877 268,022 268,022 267,942 0.00% 8220 Transfers Out - Insurance Rese 15,553 15,865 - - - 0.00% Total Expense $ 1,670,001 $ 2,056,632 $ 2,329,070 $ 2,300,650 $ 2,915,693 Total Net Surplus/(Deficit) $ 16,638 $ 62,522 $ (52,082) $ - $ - 262 City of Madera | 2024-2025 Operating Budget
(30750000) Deferred Maintenance
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4355 Transfer In - - - - 396,000 0.00%
Total Revenue $ - $ - $ - $ - $ 396,000
7050 Construction/Infrastructure - - - - 396,000 0.00%
Total Expense $ - $ - $ - $ - $ 396,000
Total Net Surplus/(Deficit) $ - $ - $ - $ - $ -
2024-2025 Operating Budget | City of Madera 263
THIS PAGE IS INTENTIONALLY LEFT BLANK
Department Summary
The Information Technology (IT) Department operates under the leadership of the Director of Information Technology. 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 staff have 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 IT:
▪ 16 Servers
▪ 85 Servers/Virtual Servers
▪ 50 Managed Network Switches
▪ 20 Telecommunications Switches
▪ 28 Battery Backups
▪ 6 Firewalls
▪ 240+ Mobile Devices
▪ 100+ Notebooks
▪ 150+ Desktops
▪ 4 Large Data Storage Clusters
2024-2025 Operating Budget | City of Madera 265
Information Services Department
▪ 350+ Cloud Based Desk VoIP Phones
▪ 30 Wireless Access Points
▪ 90 Security Cameras
Software maintained by the ITDepartment:
▪ 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 2023/24:
▪ Migrated from the old Mitel telephone system to the
new ZOOM VoIP system.
▪ Refreshed half of the City’s servers. Staff will update the other half this fiscal year. Staff have outlined a 5- year replacement plan.
▪ Replaced all the City’s firewalls with new state-of-theart Palo Alto Networks firewalls, to increase the security and efficiency of the data network.
▪ Tested the network’s cybersecurity status and
optimized security settings to improve the security of
all networks.
▪ Optimized the City’s Anti-Phishing platform to further protect users from phishing campaigns.
▪ Updated and reconfigured the monitoring program
that alerts IT staff to server failures, overheating
environments, and disrupted phone lines within the
dispatch network, ensuring optimal operational
efficiency and swift problem resolution.
▪ Upgraded Building Inspectors field devices to Surface Tablets with LTE connectivity to improve their ability
to do their job functions while out on the jobsites.
▪ Created up-to-date, accurate network diagrams of all
City IT networks.
▪ Updated 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 2024/25). 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 computers and systems within police vehicles, ensuring
optimized mobile computing capabilities and
seamless connectivity to support operational needs.
▪ Develop and implement a centralized city-wide
printer network that will allow departments to have a
convenient and reliable way to print, copy, scan and
fax data, while saving money for the City.
▪ Develop a scalable Storage Area Network to handle
the data storage needs of all City departments. This
will give the City the capacity to securely store any
type of data and be able to retrieve, analyze and use
their data in the most efficient manner.
▪ Devise and execute a robust and scalable long-term
data storage strategy for the City, focusing mainly on
video storage for the Police Department, in support
of their goals to create a Realtime Crime Center.
▪ Replace aging IT infrastructure and build a life-cycle management plan for future upgrades to critical
system components.
▪ Continue end user cyber security awareness training.
266 City of Madera | 2024-2025 Operating Budget
▪ Ensure 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.
Changes/Additions to Budget
▪ To make it easier to determine how much is being
spent on IT equipment purchases/replacement and
how much is being spent on IT operations, a new fund
has been created within the IT Department for
technology purchases. The new fund, which will earn
its revenue through interdepartmental charges, will
provide greater transparency on how the City’s
dollars are spent on IT.
▪ The IT Operations Fund contains an $80,000
appropriation for Dell server/storage hardware
maintenance support.
▪ The IT Equipment Fund has appropriations to pay for
a variety of equipment, including $480,000 for
server/storage hardware replacement and $150,000
for a Storage Area Network (SAN) acquisition.
Department Fund Summary
The Information Technology Department is responsible for two distinct budgets:
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 IT 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 IT 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 IT Department is staffed with four full-time positions (Two Network Administrators and two Computer Technicians) and one Intern. The Director of Information Technology reports to the City Manager and has overall responsibility for the department.
2024-2025 Operating Budget | City of Madera 267
(30720000) Information Technology Maintenance
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4162 Interest Income - - 11,267 - 9,024 0.00%
4350 Interfund Charges/Computer Mai 1,309,287 1,372,691 1,550,752 1,550,752 1,248,780 -19.50% 4355 Transfer-In - - 27,399 27,399 18,716 -31.70%
4657 Miscellaneous Revenue - 218 - - - 0.00%
4900 Budgetary Carryover - - - 6,493 885,500 13537.80%
Total Revenue $ 1,309,287 $ 1,372,909 $ 1,589,418 $ 1,584,644 $ 2,162,020 5000 Salaries/Full-time 339,605 315,149 265,131 273,121 464,557 70.10% 5005 Salaries/Part-time - - 12,119 11,609 18,000 55.10% 5100 Salaries/Overtime 4,576 6,902 1,877 2,372 3,000 26.50% 5105 Salaries/Leave Payout 3,629 24,592 21,995 22,000 - -100.00% 5200 Salaries/Auto & Expense Allow 900 738 - - - 0.00%
5300 Public Employee Retirement Sys 41,871 41,693 33,079 33,154 52,888 59.50% 5302 Long Term Disability Insurance 1,058 1,035 702 703 1,171 66.60% 5303 Life Insurance Premiums 262 250 195 198 349 76.30% 5304 Workers Compensation Insurance 24,112 31,744 28,725 26,604 41,515 56.00% 5305 Medicare Tax- Employer's Share 5,308 4,647 4,643 4,756 7,509 57.90% 5306 Unfunded Accrued Liability 88,129 90,628 70,297 70,297 78,817 12.10% 5307 Deferred Comp/Part-Time - - 457 440 675 53.40%
5308 Deferred Compensation/Full-tim 8,583 9,112 7,653 7,650 13,338 74.40% 5309 Unemployment Insurance 587 504 962 939 877 -6.60%
5310 Section 125 Benefit Allow. 74,477 82,029 32,286 32,287 30,275 -6.20% 6402 Telephone/Fax Charges 7,701 11,795 11,676 7,500 1,281 -82.90% 6403 Cell Phone Charges - - - - 6,185 0.00%
6404 Internet Charges - - - - 1,036 0.00%
6416 Office Supplies/Expendable 722 1,155 920 750 1,250 66.70% 6420 Mileage Reimbursements - - - 200 200 0.00%
6423 Office Furniture - - - - 41,725 0.00%
6425 Vehicle Fuel, Supplies & Maint 50 88 92 93 96 3.20% 6440 Contracted Services 198,083 330,568 419,534 417,085 84,650 -79.70% 6530 Conference/Training/Ed 3,775 1,099 5,995 5,500 10,496 90.80% 6532 Maintenance/Other Supplies 1,767 3,735 8,605 12,000 500 -95.80% 6560 Liability / Property Insurance - - 311 416 472 13.50% 6900 Interfund Charge - Fac. Maint. 14,510 14,510 24,239 24,239 24,239 0.00% 6904 Interfund Charges - Admin. Ove 59,873 64,485 59,873 59,873 59,873 0.00% 6907 Interfund Chrg/Vehicle Replcmt 1,867 1,867 2,467 2,467 2,467 0.00% 6908 Interfund Chrg/Vehicle Maint. 1,964 1,992 2,346 2,346 1,899 -19.10% 6918 Interfund Charges- Comp Maint 21,681 - - - - 0.00% 6920 Interfund Charges - Computer R 6,709 - - - - 0.00% 6924 Interfund Charges- Motor Renta 132 141 112 112 184 64.30% 6926 Interfund Chg Risk Charges - - 4,583 4,583 51 -98.90% 7000 Vehicles and Equipment 210,664 176,849 471,971 463,000 - -100.00% 7025 Software Cost 75,119 87,537 104,031 98,350 - -100.00% 8200 Transfer Out - - - - 1,212,445 0.00%
8220 Transfers Out - Insurance Rese 10,097 10,299 - - - 0.00% Total Expense $ 1,207,811 $ 1,315,142 $ 1,596,875 $ 1,584,644 $ 2,162,020 Total Net Surplus/(Deficit) $ 101,476 $ 57,767 $ (7,457) $ - $ - 268 City of Madera | 2024-2025 Operating Budget
(30730000) Information Technology Acquisition
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4350 Interfund Charges/Computer Mai - - - - 300,000 0.00% 4355 Transfer-In - - - - 1,212,445 0.00%
Total Revenue $ - $ - $ - $ - $ 1,512,445
7000 Vehicles and Equipment - - - - 735,000 0.00%
7025 Software Cost - - - - 438,345 0.00%
Total Expense $ - $ - $ - $ - $ 1,173,345
Total Net Surplus/(Deficit) $ - $ - $ - $ - $ 339,100
2024-2025 Operating Budget | City of Madera 269
THIS PAGE IS INTENTIONALLY LEFT BLANK
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 2024/25 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 2024/25 (Schedule A) Fund Issuance Principal Interest Total
General Fund 2019 Solar Energy Lease $856,000 $459,072 $1,315,072 General Fund 2018 Police Facility Loan $120,800 $4,206 $125,006 General Fund 2019 LRBs (Fire Station) $155,000 $147,850 $302,850 Total General Fund $1,131,800 $611,128 $1,742,928
Water Enterprise 2015 Water/Wastewater Refunding Revenue Bonds $95,000 $51,430 $146,430 Water Enterprise 2019 Water Refunding Revenue Bonds $457,908 $179,989 $637,897 Total Water Fund $552,908 $231,419 $784,327
Sewer Enterprise 2021 BBVA Loan $395,000 $123,790 $518,790 Sewer Enterprise 2015 Water/Wastewater Refunding Revenue Bonds $1,300,000 $710,585 $2,010,585 Total Sewer Fund $1,695,000 $834,375 $2,529,375
CFD 2006 Fund 2018 KB Home Bond $107,744 $73,389 $181,133 Successor Agency 2018 Tax Allocation Bonds $1,570,000 $1,270,696 $2,840,696 Total Miscellaneous Funds $1,677,744 $1,344,085 $3,021,829 Total Debt Service $5,057,452 $3,021,007 $8,078,459
272 City of Madera | 2024-2025 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
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 14,307 226,531
2036 224,352 5,947 230,299
2037 43,098 825 43,923
Total $1,970,021 $521,568 $2,491,589
2024-2025 Operating Budget | City of Madera 273
The figure above summarizes the City’s debt service payments from Fiscal Year 2024/25 to maturity. $0
$1
$2
$3
$4
$5
$6
$7
$8
$9
Millions
Fiscal Year
Citywide Debt Service Bonds/Loans
Solar Bond General Fund Backed Enterprise Bonds/Loans CFD Bond Successor Agency Bonds 274 City of Madera | 2024-2025 Operating Budget
Capital Funds &
Projects
(70000000) Roads/Streets Capital Projects
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4360 Transfer-In CIP - 4,323 - - - 0.00%
Total Revenue $ - $ 4,323 $ - $ - $ -
7050 Construction/Infrastructure 4,323 - - - - 0.00%
Total Expense $ 4,323 $ - $ - $ - $ -
Total Net Surplus/(Deficit) $ (4,323) $ 4,323 $ - $ - $ - 276 City of Madera | 2024-2025 Operating Budget
(70103400) General Capital Projects
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4355 Transfer-In 225,773 505,223 1,315,465 1,315,465 1,345,717 2.30% 4360 Transfer-In CIP - - - 130,000 - -100.00%
4659 Refunds and Reimbursements 100,000 - - - - 0.00%
Total Revenue $ 325,773 $ 505,223 $ 1,315,465 $ 1,445,465 $ 1,345,717 7030 Facilities And Improvements 597 (654,538) - - 30,644 0.00% 7050 Construction/Infrastructure - - - 130,000 - -100.00% 8000 Interest Expense 527,353 505,220 482,465 482,465 459,073 -4.80% 8001 Principal Payment 788,000 810,000 833,000 833,000 856,000 2.80% Total Expense $ 1,315,950 $ 660,682 $ 1,315,465 $ 1,445,465 $ 1,345,717 Total Net Surplus/(Deficit) $ (990,177) $ (155,459) $ 0 $ - $ - 2024-2025 Operating Budget | City of Madera 277
Capital Improvement Program
City of Madera, California
PROJECTS BY DEPARTMENT
'24/'25 thru '28/'29
Department Project # '24/'25 '25/'26 '26/'27 '27/'28 '28/'29 Total Airport
AIR-0001 - T-Hangar Development Phase 1 AIR-0001 0 0
AIR-0002 - Tee Hangar Development Const-II AIR-0002 0 0 0 0 0 AIR-0003 - Commercial Hangar Develp Extend-III AIR-0003 0 0 AIR-0004 - Runway 12-30 Mill & Fill AIR-0004 330,000 5,683,000 6,013,000 AIR-0005 - Taxiway Mill & Fill AIR-0005 1,617,000 1,617,000 AIR-0006 - Airport Layout Plan & GIS Survey AIR-0006 250,000 250,000 AIR-0007 Pavement Maintenance Management Plan AIR-0007 0 0 Airport Total 250,000 330,000 0 7,300,000 7,880,000
Community Development
CD-00001 City Hall Relocation & Expansion CD-00001 500,000 500,000 Community Development Total 500,000 500,000
Engineering
ALY-0004 ALLEY PAVING 2024 - NORTHWEST ALY-0004 111,000 614,000 725,000 ALY-0005 - ALLEY PAVING 2024 - SOUTHWEST ALY-0005 111,000 614,000 725,000 ALY-0006 - ALLEY PAVING 2024 - NORTHEAST ALY-0006 140,000 800,000 940,000 B-000002 Westberry Bridge Construction B-000002 145,000 16,600,000 16,745,000 B-000004 BPMP Rehab/Repair of 3 Bridges B-000004 396,000 396,000 B-000005 Granada Pedestrian Bridge B-000005 180,000 2,090,000 2,270,000 B-000006 CLARK STREET BRIDGE B-000006 84,000 583,000 667,000 CD-00003 - ENGINEERING DIVISION SIGN REHAB CD-00003 30,644 30,644 CURRENT DEVELOPER REIMBURSEMENTS DEVREMCUR 218,218 218,218 FUTURE DEVELOPER REIMBURSEMENTS DEVREMFUTURE 3,867,009 3,867,009 ENG A Federal/State-Local Match ENG A 80,000 80,000 80,000 80,000 80,000 400,000 ENG F CIP Engineering ENG F 598,800 611,000 629,000 648,000 668,000 3,154,800 ENG S LTF FAIR SHARE AVE 17 vicinity SR99 ENG S 524,296 524,296 ENG-000C Traffic Warrants ENG-000C 25,000 25,000 25,000 25,000 25,000 125,000 ENG-000G Pavement Management Program (PMP) ENG-000G 70,000 100,000 170,000 MUP-UDII Master Utility Plan Update, II MUP-UDII 973,333 973,333 PK-00048 Tulare/Cleveland/Raymond Bike Path PK-00048 30,000 315,000 345,000 PK-00081 Parks & Rec Facilities Paving Project PK-00081 642,172 642,172 R-000010 Olive Ave Widening-Gateway to Knox R-000010 1,140,000 5,958,000 7,098,000 R-000031 Misc. Transportation Projects/Planning R-000031 188,000 194,000 200,000 206,000 212,000 1,000,000 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 274,500 274,500 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 1,043,500 1,043,500 R-000058 Schnoor Ave Sidewalk-Sunset to River R-000058 527,600 527,600 R-000060 Storey Rd Shoulder Paving R-000060 438,300 438,300 R-000064 ADA Walkability Sidewalks Program R-000064 80,000 80,000 80,000 80,000 80,000 400,000 Capital Improvement Plan - DRAFT FY 24/25 278 City of Madera | 2024-2025 Operating Budget Page 1 Tuesday, June 25, 2024 Department Project # '24/'25 '25/'26 '26/'27 '27/'28 '28/'29 Total R-000067 Pecan Ave Shoulder Paving R-000067 535,100 535,100 R-000079 RMRA Seals/Overlays 2021-22 R-000079 2,260,000 2,260,000 R-000080 RMRA Seals/Overlays 2022-23 R-000080 2,050,000 2,050,000 R-000081 2022-23 City Streets 3R & ADA Project R-000081 1,387,000 1,387,000 R-000082 Almond Ave Extension - Pine to Stadium R-000082 605,000 200,000 6,100,000 6,905,000 R-000087 Almond/Pine/Stadium Traffic Study R-000087 83,950 83,950 R-000093 Washington School Sidewalks CMAQ R-000093 678,000 678,000 R-000094 Sidewalk Improvements Var Locations R-000094 3,375,000 3,375,000 R-000096 Caltrans Downtown Madera CAPM Project R-000096 1,000,000 2,000,000 3,000,000 R-000097 CLINTON AVE SEWER & WATER R-000097 985,000 985,000
IMPROVEMENTS
R-000098 - RMRA Seals/Overlays 2023-24 R-000098 1,595,479 1,595,479 R-000099 - FY24 STREET REHAB AND RECON R-000099 2,400,000 2,400,000
PROJECT
R-000100 Clinton Street Ped Facilities R-000100 30,000 170,000 200,000 R-000101 D Street and Clark Street Ped Facilities R-000101 35,000 195,000 230,000 R-000102 Howard & Granada Ped Facilities R-000102 39,000 221,000 260,000 R-000103 - LOCAL ROADWAY SAFETY PLAN R-000103 423,150 423,150
DEVELOPMENT
R-000104 - RMRA SEALS/OVERLAYS 2024-25 R-000104 1,700,000 1,700,000 S-000012 Schnoor Ave Trunk Sewer Rehab S-000012 1,150,000 1,150,000 S-000995 Road 28 Sewer Loan Repayment S-000995 4,000 4,000 4,000 4,000 4,000 20,000 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 SD-00017 G St Storm Drain Improvements SD-00017 118,410 51,590 1,361,500 1,531,500 SD-00018 Sunset Avenue Pipeline SD-00018 287,500 3,162,800 3,450,300 SD-00019 Lake Street Pipeline Clark to Wessmith SD-00019 40,000 210,000 250,000 SD-00020 Lake St Pipeline 80' n/o Kennedy to Clark SD-00020 30,000 150,000 180,000 SD-00021 HOWARD ROAD STORM DRAIN PIPE SD-00021 670,000 140,000 7,119,250 7,929,250 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 40,000 70,000 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-P7 Ellis St/Krohn St Retention Basin SD-15-P7 100,000 100,000 SS-00000 Engineering Support for Sewer Projects SS-00000 25,000 25,000 25,000 25,000 25,000 125,000 SS-00006 Fairgrounds Liftstation-VFD SS-00006 2,005,000 2,005,000 SS-00008 2018 Sewer Manhole Project SS-00008 130,000 130,000 SS-00009 2018 Sewer Repairs SS-00009 4,174,000 4,174,000 SS-00010 Airport Lift Station Pumps Replacement SS-00010 170,000 170,000 SS-00011 Mainberry Sewer - Howard to Sunset SS-00011 105,000 640,000 745,000 SS-00012 Doubletree Sewer - Westberry to Liberty SS-00012 175,000 175,000 SS-00013 Pecan Ave Parallel Sewer Main SS-00013 2,046,700 2,046,700 SS-00014 Avenue 13 Sewer Trunk Main Rehabilitation SS-00014 14,420,000 7,150,000 21,570,000 SS-00015 SEWER LIFT STATION R&R SS-00015 200,000 200,000 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-VI-002 Sewer Main Video Inspection Phase 2 S-VI-002 695,000 150,000 150,000 150,000 150,000 1,295,000 TS-00023 HOPYQ Intersection Traffic Signals TS-00023 297,000 297,000 TS-00024 Cleveland/Granada Dr Traffic Signal TS-00024 549,000 549,000 TS-00030 Miscellaneous Traffic Safety Items TS-00030 20,000 20,000 20,000 20,000 20,000 100,000 TS-00032 D St/South St Traffic Signal TS-00032 613,250 613,250 TS-00034 Granada Dr Pedestrian Improvements TS-00034 304,240 304,240 TS-00035 LAKE & SHERWOOD TRAFFIC SIGNAL TS-00035 750,000 750,000 W-000000 Engineering Support for Water Projects W-000000 25,000 25,000 25,000 25,000 25,000 125,000 W-000004 Water Main Upgrades - Locations 13-23 W-000004 2,415,000 2,415,000 W-000006 H St-Water Main Upgrades W-000006 50,000 650,000 700,000 W-000008 10th St-Water Main Upgrades W-000008 50,000 1,600,000 1,650,000 Capital Improvement Plan - DRAFT FY 24/25 2024-2025 Operating Budget | City of Madera Page 2 Tuesday, June 25, 2024 279 Department Project # '24/'25 '25/'26 '26/'27 '27/'28 '28/'29 Total W-000009 Gateway-Riverside River Crossing W-000009 460,000 460,000 W-000026 Water Tower Demolition W-000026 60,000 660,000 720,000 W-000031 Manual Read Water Meter Replacements/AMR W-000031 214,796 214,796 W-000032 2018-19 New Water Meter Installations W-000032 3,000,000 3,000,000 W-000033 Residential AMR Water Meter Replacements W-000033 604,000 1,040,000 1,040,000 575,000 3,259,000 W-000038 Well 27 Rehabilitation W-000038 165,000 1,810,000 1,975,000 W-000039 2022 Year 2 Pipeline Replacements W-000039 2,130,000 2,130,000 W-000040 2021 Year 1 Pipeline Replacements W-000040 2,420,000 2,420,000 W-000041 2021 Leak Detection CIP W-000041 255,000 255,000 W-000043 SR145 WATER MAIN REPLACEMENTS W-000043 5,703,000 5,703,000 W-GW-001 Water Well 37-Install Pump W-GW-001 2,770,000 2,770,000 W-GW-003 Water Well 36- SR145/Indigo W-GW-003 120,000 2,600,000 2,720,000 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 2,550,000 25,280,000 27,830,000 Engineering Total 77,334,095 57,553,415 16,923,840 35,202,300 33,554,602 220,568,252 Fire Department
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 134,340 134,340 Fire Department Total 334,340 334,340
Parks & Community Services
PK-00001 Ped/Bike Facilities PK-00001 100,000 40,000 50,000 50,000 100,000 340,000 PK-00013 Sunrise Rotary Sports Complex PK-00013 150,000 1,700,000 1,850,000 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-00067 James Taubert Park PK-00067 1,917,254 1,917,254 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 1,663,750 1,663,750 PK-00073 McNally Park Rehabilitation PK-00073 50,000 50,000 PK-00074 Parkwood Park Rehabilitation PK-00074 100,000 100,000 PK-00078 REHABILITATION AT PAN AMERICAN PK-00078 100,000 100,000 CENTER
PK-00079 TOWN & COUNTRY PARK BATTING CAGES PK-00079 70,000 70,000 Parks & Community Services Total 3,951,004 1,050,000 2,445,000 650,000 100,000 8,196,004 Public Works
PWTRANS - PUBLIC WORKS STREETS DEPT. PWTRANS 2,781,975 2,970,000 3,070,000 3,170,000 3,170,000 15,161,975