Madera City Council
March 19, 2025

Principal 633,222 1,452,775 568,464 977,512 425,970
Interest 52,341 75,660 113,860 266,431 259,255
Total expenditures 39,623,454 34,271,455 31,000,827 38,703,326 36,349,618 Culture and recreation
Excess of revenues over (under) expenditures 5,584,740 3,384,388 2,738,707 (3,907,177) (39,858) Other financing sources (uses)
Proceeds from sale of property 41,691 46,518 37,027 9,969 - Proceeds from issuance of long-term debt 4,005,000 895,900 - - - Premium on bond issuance 648,613 - - 1,540,065 157,755
Cost of issuance (153,613) - - - -
Transfers in 5,005,541 2,768,183 4,504,230 7,289,955 5,557,426 Transfers out (5,284,157) (2,992,087) (4,812,845) (6,109,973) (5,111,740) Total other financing sources (uses) 4,322,614 658,975 (271,588) 2,730,016 603,441 Net change in fund balances 9,907,354 $ 4,043,363 $ 2,467,119 $ (1,177,161) $ 563,583 $ Debt service as a percentage of non-capital
expenditures 2.1% 4.8% 2.4% 3.9% 2.2%
Last Ten Fiscal Years (modified accrual basis of accounting) Fiscal Years
City of Madera
Schedule 4
Changes in Fund Balances of Governmental Funds (Continued) 195
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196
Sources of Business License Franchise Property Sales Transient Gas Tax Revenues Tax Tax Tax Tax 1 Occupancy Tax Tax TOTAL
2023-2024 589,634 $ 818,740 $ 6,774,892 $ 19,360,846 $ 1,040,936 $ 3,391,890 $ 31,976,938 $ 2022-2023 567,304 1,052,683 5,773,982 19,291,534 1,105,972 3,041,967 29,698,831 2021-2022 566,564 763,276 4,971,690 19,440,017 1,149,939 2,807,345 25,686,572 2020-2021 291,109 721,028 4,331,022 16,894,337 886,017 2,563,059 24,490,075 2019-2020 578,040 688,563 4,613,254 15,227,811 804,286 2,578,121 22,124,532 2018-2019 442,443 649,666 4,332,639 13,399,196 903,124 2,397,464 19,479,473 2017-2018 447,059 666,238 3,824,186 12,934,817 - 1,607,173 14,660,055 2016-2017 426,375 649,415 3,696,995 8,741,373 - 1,145,897 12,007,611 2015-2016 416,806 678,438 3,115,740 6,506,004 - 1,290,623 9,747,569 2014-2015 408,728 612,474 3,087,520 5,638,847 - - 13,400,985 NOTES:
1) The City passed "Measure T" allowing an additional increase of 0.50% in the local sales tax rate. This local measure became effective on April 1, 2007 and ends on March 31, 2027. In addition, the City passed "Measure K", an additional 0.50% sales tax increase specifically for public safety in November 2016 with no sunset date.

City of Madera
Schedule 5
Governmental Activities Tax Revenues by Source
Last Ten Fiscal Years (modified accrual basis of accounting) 197
CATEGORY 2024 2023 2022 2021 2020
Residential 2,984,054,480 $ 2,760,446,564 $ 2,496,189,868 $ 2,335,164,803 $ 2,201,293,176 $ Commercial 552,922,283 520,965,786 498,301,393 483,155,413 443,426,571 Industrial 212,030,045 186,944,825 169,861,323 174,322,830 178,171,356 Agriculture 44,933,880 15,017,779 14,056,096 13,017,642 13,457,474 Dry Farm 17,791,105 16,137,016 15,746,916 15,306,770 15,019,028 Government 1,902,287 - - 2,036,417 2,054,539
Institutional - 1,426,383 1,603,250 1,920,464 1,282,549 Irrigated 1,512,363 1,732,408 1,697,771 1,680,888 1,635,256 Cross Reference 32,209,818 39,530,686 38,833,078 40,913,367 37,692,391 Vacant Land 245,645,885 212,580,116 207,422,925 196,572,803 183,027,173 SBE Non-Unitary 590,440 590,440 548,402 548,402 625,460 Unsecured 357,997,743 306,329,667 305,755,769 307,490,035 287,932,288 Unknown 180,924 653,585 643,408 638,191 628,316
Totals 4,451,771,253 4,062,355,255 3,750,660,199 3,572,768,025 3,366,245,577 Total Direct Rate 13.377% 13.287% 12.699% 13.147% 13.198% NOTES:

City of Madera
Schedule 6
Assessed Value of Taxable Property
Last Ten Fiscal Years
Fiscal Years
In 1978 the voters of the State of California passed Proposition 13 which limited taxes to a total maximum rate of 1%, based upon the assessed value of the property being taxed. Each year, the assessed value of property may be increased by an "inflation factor" (limited to a maximum of 2%). With few exceptions, property is only reassessed as a result of new construction activity or at the time it is sold to a new owner. At that point, the property is reassessed based upon the added value of the construction or at the purchase price (market value) or economic value of the property sold. The assessed valuation data shown above represents the only data currently available with respect to the actual market value of taxable property and is subject to the limitations described above.

Exempt values are not included in Total
Source: HdL Coren Cone 198
CATEGORY 2019 2018 2017 2016 2015
Residential 2,035,513,239 $ 1,917,149,489 $ 1,824,835,555 $ 1,739,590,175 $ 1,629,686,371 $ Commercial 429,900,137 419,282,129 403,687,826 386,226,705 376,032,631 Industrial 179,040,074 172,661,353 166,063,864 178,416,598 170,784,960 Agriculture 12,920,915 5,840,462 5,275,944 5,153,044 5,042,110 Dry Farm 15,391,780 134,096,409 13,830,501 11,764,375 12,516,645 Government - 6,069 5,950 5,861 5,747
Institutional 1,674,829 2,113,776 1,295,250 1,558,852 1,348,373 Irrigated 1,603,053 1,598,326 1,566,070 1,541,526 1,510,496 Cross Reference 39,817,937 36,669,788 35,511,414 34,716,877 28,515,201 Vacant Land 219,593,087 55,896,615 166,553,864 155,926,515 153,947,112 SBE Non-Unitary 625,460 625,420 743,768 743,768 743,768 Unsecured 280,734,337 237,615,373 221,973,452 201,164,923 200,566,825 Unknown 1,236,714 4,352,697 4,025,707 3,939,930 3,939,713 Totals 3,218,051,562 2,987,907,906 2,845,369,165 2,720,749,149 2,584,639,952 Total Direct Rate 13.281% 13.369% 13.243% 13.255% 13.280% NOTES:

City of Madera
Schedule 6
Assessed Value of Taxable Property (Continued)
Last Ten Fiscal Years
Fiscal Years
In 1978 the voters of the State of California passed Proposition 13 which limited taxes to a total maximum rate of 1%, based upon the assessed value of the property being taxed. Each year, the assessed value of property may be increased by an "inflation factor" (limited to a maximum of 2%). With few exceptions, property is only reassessed as a result of new construction activity or at the time it is sold to a new owner. At that point, the property is reassessed based upon the added value of the construction or at the purchase price (market value) or economic value of the property sold. The assessed valuation data shown above represents the only data currently available with respect to the actual market value of taxable property and is subject to the limitations described above.

Exempt values are not included in Total
Source: HdL Coren Cone 199
Fiscal Year Taxes Levied Collections
Ended for the Percentage in Subsequent Percentage
June 30 Fiscal Year Amount of Levy Years 1 Amount of Levy 2024 4,572,629 $ 4,331,194 $ 94.72% 2,554 $ 4,333,748 $ 94.78% 2023 4,337,253 4,090,897 94.32% 9,509 4,100,406 94.54%
2022 3,804,550 3,763,833 98.93% 5,281 3,769,114 99.07%
2021 3,591,118 3,582,748 99.77% - 3,582,748 99.77%
2020 3,409,931 3,394,991 99.56% 4,184 3,399,175 97.58%
2019 3,229,350 3,127,793 96.86% 23,314 3,151,107 98.93% 2018 3,128,370 3,093,867 98.90% 1,000 3,094,867 99.11%
2017 2,933,663 2,917,792 99.46% (10,357) 2,907,435 0.00% 2016 N/A N/A 0.00% - - 0.00%
2015 N/A N/A 0.00% - - 0.00%
NOTES:

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

City of Madera
Schedule 7
Property Tax Levies and Collections
Last Ten Fiscal Years
Collected within the
200
Fiscal Year
Ended June 30, City of Madera
Madera Unified
School District
State Center
Community College County-wide Total
2024 0.0% 15.0% 2.1% 100.0% 117.1%
2023 0.0% 11.4% 2.8% 100.0% 114.3%
2022 0.0% 12.5% 1.8% 100.0% 114.3%
2021 0.0% 12.5% 1.8% 100.0% 114.3%
2020 0.0% 16.5% 2.6% 100.0% 119.1%
2019 0.0% 9.7% 2.3% 100.0% 112.0%
2018 0.0% 10.3% 2.6% 100.0% 112.9%
2017 0.0% 11.4% 0.8% 100.0% 112.2%
2016 0.0% 12.8% 0.8% 100.0% 113.6%
2015 0.0% 7.3% 0.9% 100.0% 108.2%
Note: The basis for the tax rates is $100 per assessed valuation. Only 1% of the value is taxed.

Source: Madera County Auditor-Controller Tax Rate Book
City of Madera
Schedule 8
Direct and Overlapping Property Tax Rates
Last Ten Fiscal Years
Source: HdL Coren Cone 201
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202
Percentage of Percentage of
Taxable Total Taxable Taxable Total Taxable
Assessed Assessed Assessed Assessed
Taxpayer Rank Value Value Rank Value Value
John Hancock Life Insurance Co. 1 45,526,956 $ 1.01%
Wells Fargo Euipment Finance Co 2 26,895,920 $ 0.60%
Severn Peanut Company, Inc. 3 26,659,192 0.59%
Rhino Holdings Madera Marketplace 4 26,159,495 0.58%
Evapco, Inc. 5 24,306,430 0.54%
The Almond Company 6 22,273,031 0.49%
Sealed Air Corporation 7 22,170,764 0.49% 3 18,891,288 0.73% Newman Development Group of Madera 8 19,747,457 0.44% 5 16,435,425 0.63% Crossroads Madera 9 19,520,329 0.43%
David L and Partrica R Berry 10 19,476,234 0.43% 1 23,485,244 0.90% OldCastle Precast Inc 2 23,245,786 0.89%
Lowes HIW Inc 4 16,940,428 0.65%
Advanced Drainage System 6 16,408,660 0.63%
Eurodrip USA, Inc. 7 15,572,165 0.60%
Airport Drive Investment, LLC. 8 14,100,105 0.54%
BFP Partnership 9 13,542,080 0.52%
DMP Development Corporation 10 13,518,716 0.52%
OldCastle Precast Inc
Top Ten Totals 252,735,808 $ 5.59% 172,139,897 $ 6.63%
CITY TOTALS $ 2,597,492,273 4,519,225,639 $
2023-2024 2014-2015
City of Madera
Schedule 9
Top Ten Principal Property Taxpayers
Fiscal Year 2024 and Nine Years Prior
Source: HdL Coren Cone 203
General Special Total
Fiscal Obligation Redevelopment Assessment Loans Finance Subscription Governmental Year Bonds Bonds b Bonds Payable Purchase Payable Activities 2024 - $ 28,625,000 $ - $ 182,400 $ 17,001,000 $ 109,174 $ 45,917,574 $ 2023 - 30,140,000 - 299,800 17,834,000 209,417 48,483,217 2022 - 31,580,000 - 414,200 18,644,000 - 50,638,200
2021 - 32,970,000 - 525,400 19,432,000 - 52,927,400
2020 - 34,295,000 - 633,600 19,595,500 - 54,524,100
2019 - 39,862,859 - 738,900 492,602 - 41,094,361
2018 - 43,765,850 - 863,554 1,023,325 - 45,652,729
2017 - 45,039,358 - 60,088 2,425,766 - 47,525,212
2016 - 46,207,821 2,683,119 98,022 3,002,145 - 51,991,107 2015 - 47,346,304 2,722,525 661,052 1,874,496 - 52,604,377 NOTES:
a)
b)
See Schedule 15 (Demographic and Economic Statistics) for personal income and population data As of February 1, 2012 all redevelopment agencies in California ceased to exist per ABX1 26. The Madera Redevelopment Agencies' obligations were transferred to the Successor Agency.

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

GOVERNMENTAL ACTIVITIES
204
Total Total Percentage of
Fiscal Wastewater Water Loans Business-Type Primary Personal Per Year Bonds Bonds Payable Activities Government Income a Capita a 2024 20,595,000 $ 6,932,228 $ 5,334,000 $ 32,861,228 $ 78,778,802 $ 5.13% 1,184 $ 2023 21,935,000 7,379,348 5,882,800 35,197,148 83,680,365 6.19% 1,277 2022 21,665,000 9,379,894 6,605,081 37,649,975 88,288,175 7.39% 1,341 2021 22,830,000 9,883,042 7,309,220 40,022,262 92,949,662 8.02% 1,405 2020 23,866,003 10,575,461 8,324,031 42,765,495 97,289,595 9.10% 1,487 2019 25,268,298 11,359,541 8,489,178 45,117,018 86,211,379 8.67% 1,298 2018 26,426,076 11,755,243 9,103,003 47,284,321 92,937,050 9.69% 1,403 2017 27,080,000 12,001,130 9,956,755 49,037,885 96,563,097 10.52% 1,461 2016 28,248,720 12,379,604 10,532,151 51,160,475 103,151,582 11.40% 1,575 2015 28,318,816 12,797,811 11,102,348 52,218,975 104,823,352 11.71% 1,664 NOTES:
a)
b)
City of Madera
Schedule 10
Ratios of Outstanding Debt by Type (Continued)
Last Ten Fiscal Years

BUSINESS-TYPE ACTIVITIES
See Schedule 15 (Demographic and Economic Statistics) for personal income and population data As of February 1, 2012 all redevelopment agencies in California ceased to exist per ABX1 26. The Madera Redevelopment Agencies' obligations were transferred to the Successor Agency. 205
Percentage
General Special of Taxable
Fiscal Obligation Redevelopment Assessment Assessed Per Year Bonds Bonds c Bonds Total Property Values a Capita b 2024 6,932,228 - - 6,932,228 0.16% 104 $
2023 - 30,140,000 - 30,140,000 0.74% 460 $
2022 31,580,000 - - 31,580,000 0.84% 480 $
2021 - 32,970,000 - 32,970,000 0.92% 501 $
2020 - 34,295,000 - 34,295,000 0.91% 518 $
2019 - 39,862,859 - 39,862,859 1.18% 609 $
2018 - 43,794,788 - 43,794,788 1.36% 659 $
2017 - 45,039,358 - 45,039,358 1.51% 680 $
2016 - 46,231,429 2,683,119 48,914,548 1.72% 740 $
2015 - 47,379,250 2,722,525 50,101,775 1.84% 765 $
NOTES:
a) Assessed Value and Actual Value of Taxable Property - provided by HdL, Coren & Cone provided data b) Demographic and Economic Statistics for personal income and population data - Schedule 15 c) As of February 1, 2012 all redevelopment agencies in California ceased to exist per ABX1 26. The Madera Redevelopment Agencies' obligations were transferred to the Successor Agency.

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

GOVERNMENTAL ACTIVITIES
206
2023-24 Assessed Valuation: $4,451,636,842
Debt
Outstanding % City's Share of
OVERLAPPING TAX AND ASSESSMENT DEBT: 6/30/2024 Applicable 1 Debt as of 6/30/24 State Center Community College District 370,425,000 $ 3.836% 14,209,503 $ Madera Unified School District 151,344,550 52.782% 79,882,680 $ City of Madera Community Facilities District No. 2006-1 1,970,021 100.000% 1,970,021 $ TOTAL OVERLAPPING TAX AND ASSESSMENT DEBT 96,062,204 $
DIRECT AND OVERLAPPING GENERAL FUND OBLIGATION DEBT:

Madera County General Fund Obligations 66,668,417 22.494% 14,996,394 $ Madera County Board of Education General Fund Obligations 18,253,522 22.494% 4,105,947 Madera Unified School District Certificates of Participation 72,795,000 52.782% 38,422,657 City of Madera General Fund Obligations Direct Debt 20,503,400 100.000% 20,503,400 TOTAL DIRECT AND OVERLAPPING GENERAL FUND OBLIGATION DEBT 78,028,399 $ OVERLAPPING TAX INCREMENT DEBT (Successor Agency): $ 98.825% 28,288,656 28,625,000 $ TOTAL DIRECT DEBT $ 20,503,400
TOTAL OVERLAPPING DEBT $ 181,875,858
COMBINED TOTAL DEBT $ 202,379,258
NOTES:
(1) Percentage of overlapping agency's assessed valuation located within boundaries of the City. (2) Excludes tax and revenue anticipation notes, enterprise revenue, mortgage revenue and non-bonded capital lease obligations.

City of Madera
Schedule 12
Direct and Overlapping Governmental Activities Debt
As of June 30, 2024
Source: MuniServices, LLC 207
Legal Debt Margin Calculation FY 2024 FY 2022 FY 2021 FY 2020 FY 2019 Assessed value 4,519,225,639 $ 4,130,257,128 $ 3,750,660,199 $ 3,750,525,788 $ 3,572,633,614 $ Debt limit (15% of assessed value) 677,883,846 619,538,569 562,599,030 562,578,868 535,895,042 Debt applicable to limit:

General obligation bonds - - - - -
Less: Amount set aside for repayment
of general
obligation debt - - - - -
Total net debt applicable to limit - - - - -
Legal Debt Margin 677,883,846 562,599,030 562,578,868 535,895,042 504,916,675 Total debt applicable to the limit as a
percentage of debt limit 0.00% 0.00% 0.00% 0.00% 0.00%
NOTES:

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

City of Madera
Schedule 13
Legal Debt Margin Information
208
Legal Debt Margin Calculation FY 2019 FY 2018 FY 2017 FY 2016 FY 2015 Assessed value 3,366,111,166 $ 3,214,555,536 $ 2,984,863,745 $ 2,843,541,362 $ 2,717,869,926 $ Debt limit (15% of assessed value) 504,916,675 482,183,330 447,729,562 426,531,204 407,680,489 Debt applicable to limit:

General obligation bonds - - - - -
Less: Amount set aside for repayment
of general
obligation debt - - - - -
Total net debt applicable to limit - - - - -
Legal Debt Margin 504,916,675 482,183,330 447,729,562 426,531,204 407,680,489 Total debt applicable to the limit as a
percentage of debt limit 0.00% 0.00% 0.00% 0.00% 0.00%
NOTES:

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

City of Madera
Schedule 13
Legal Debt Margin Information (Continued)
209
Net Revenue
Fiscal Gross Available for
Year Revenues Debt Service Principal Interest Coverage
2024 35,399,561 $ 25,875,825 $ 1,340,000 $ 811,595 $ 12.03 2023 25,365,131 15,129,771 1,295,000 859,510 7.02
2022 24,441,447 12,898,231 1,250,000 905,760 5.98
2021 23,085,235 11,537,418 1,200,000 950,160 5.37
2020 23,244,181 10,309,898 1,155,000 992,895 4.80
2019 21,434,207 6,380,941 1,120,000 1,034,335 2.96
2018 20,664,801 4,378,989 1,075,000 1,074,110 2.04
2017 17,181,561 1,139,743 1,040,000 1,112,590 0.53
2016 14,673,722 3,883,912 70,000 275,697 11.24
2015 - - - - -
Net Revenue
Fiscal Gross Available for
Year Revenues Debt Service Principal Interest Coverage
2024 17,889,458 $ 10,637,589 $ 447,120 $ 191,864 $ 16.65 2023 13,244,985 8,306,127 435,546 203,439 13.00
2022 13,465,525 7,402,503 418,148 214,592 11.70
2021 12,511,993 6,379,309 409,781 225,466 10
2020 12,428,666 6,697,361 374,080 40,336 16
2019 - - - - -
2018 - - - - -
2017 - - - - -
2016 - - - - -
2015 - - - - -
City of Madera
Schedule 14
Pledged Revenue Coverage
Last Ten Fiscal Years
Debt Service
Debt Service
2015 Water and Wastewater Revenue Bonds
2019 Water Refunding Bonds
210
Net Revenue
Fiscal Gross Available for
Year Revenues Debt Service Principal Interest Coverage
2024 17,510,103 $ 15,238,236 $ 387,000 $ 133,057 $ 29.30 2023 12,120,146 6,823,644 379,000 142,037 13.10
2022 10,792,230 5,495,728 372,000 150,626 10.52
2021 10,573,242 5,158,109 331,996 196,593 9.76
2020 10,823,426 4,645,738 322,295 206,439 8.79
2019 9,776,777 986,633 312,877 215,998 1.87
2018 8,788,389 266,204 303,735 225,278 0.50
2017 8,042,174 613,008 294,860 234,287 1.16
2016 7,407,933 788,484 286,244 243,032 1.49
2015 5,621,814 984,022 277,879 251,522 1.86
Special Net Revenue
Fiscal Assessment Available for
Year Collections Debt Service Principal Interest Coverage 2024 3,037,181 $ 2,787,181 $ 1,515,000 $ 1,339,545 $ 0.98 2023 3,049,112 2,799,112 1,440,000 1,403,216 0.98
2022 2,871,594 2,621,594 1,390,000 1,461,510 0.92
2021 3,375,855 3,056,710 1,325,000 1,516,309 1.08
2020 2,790,658 598,095 1,215,000 1,563,337 0.22
2019 3,343,667 2,227,379 1,215,000 1,777,468 0.74
2018 3,686,763 2,917,577 1,295,000 2,269,784 0.82
2017 3,879,515 2,780,354 1,250,000 2,323,983 0.78
2016 1,951,305 209,883 1,190,000 2,374,693 0.06
2015 6,218,663 5,727,877 1,140,000 2,427,021 1.61
Successor Agency 2018 Tax Allocation Bonds
Debt Service
City of Madera
Schedule 14
Pledged Revenue Coverage (Continued)
Last Ten Fiscal Years
Wastewater Loans Payable
Debt Service
211
Personal
Personal Per Capita School Unemployment
Year Population (1) Income Income (1) Enrollment Rate
2023 66,560 1,536,404,480 $ 23,083 $ 32,318 8.0%
2022 65,540 1,352,811,140 20,641 32,161 6.6%
2021 65,843 1,194,391,000 18,139 31,494 9.1%
2020 66,172 1,158,300,000 17,504 32,144 10.9%
2019 65,415 1,069,038,000 16,342 31,925 7.8%
2018 66,419 994,407,000 14,971 31,728 7.7%
2017 66,225 959,263,000 14,484 31,468 7.3%
2016 66,082 917,664,000 13,886 31,077 7.9%
2015 65,474 904,576,000 13,815 30,865 9.1%
2014 63,008 894,966,000 14,204 30,861 9.6%
NOTES:

Source:
www.cde.ca.gov
MuniServices, LLC
City of Madera
Schedule 15
Demographic and Economic Statistics
Last Ten Fiscal Years
Data provided by HdL, Coren & Cone
1 Demographic data has a lag because of time to tabulate, 2024 data not available at this time. 212
Percentage Percentage
of Total City of Total City
Employer Employees Rank Employment Employer Employees Rank Employment Madera Unified School District 3500 1 7.74% Madera Unified School District 2139 1 5.69% State of California 2600 2 5.75%
County of Madera 1516 3 3.35% County of Madera 1188 2 3.16% Wal Mart 350 4 0.77%
City of Madera 310 5 0.69% City of Madera 310 5 0.82%
US Government 300 6 0.66%
Camarena Health 249 7 0.55%
Community Action Partnership of Madera Co 235 8 0.52%
Vallarta 200 9 0.44%
JBT Food Tech 165 10 0.36% JBT Food Tech 143 7 0.38%
Madera Community Hospital 936 3 2.49%
Ardagh Group 350 4 0.93%
Span Construction 150 6 0.40%
Evapco West 140 8 0.37%
Georgia Pacific Corp 125 9 0.33%
Sealed Air 119 10 0.32%
9425 4.00% 5600 4.90%
37,600 45,217
Source: 2023-24 data based on City of Madera 2024-25 Budget Source: California Employment Department or Madera County Economic Development Corporation ( - ) No data available.
2023-2024 2014-2015
Total City Employment
City of Madera
Schedule 16
Principal Employers
Fiscal Year 2024 and Ten Years Prior
Source: MuniServices LLC 213
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214
FUNCTION/PROGRAM 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 General Government
City Attorney 0000022222
City Council 7777777777
City Manager 2.7 2.7 3.7 2.7 2.7 1.7 1.95 2.7 0.7 0.7
City Clerk 2222222222
Finance 20.8 27.6 24.9 27.7 24.89 24.73 23.73 24.5 24.03 24.45 Information Technology 4 4 4 4.2 4.17 4.25 4444
Human Resources 4444444444
Community Development 13.56 10.64 10.8 14.9 18.97 19.59 21.46 21.86 22.13 21.38 Planning Commissioners 0000000000
Public Safety
Police Officers-Sworn 71 76 71 71 70.3 70.01 69.84 60 57.25 57 Other Full-Time Employees 37 32 24 24 24 23.48 23.48 20 20 20 Public Works
Engineering 20 19.44 19.9 17.9 13.63 14.67 11.21 11.69 11.85 10.74 Maintenance 22.25 28.22 24.7 17.5 34.45 27.33 28.88 29.57 30.97 30.71 Transit Services 4.8 4.75 5.3 1.7 2.7 3.08 3.08 3.38 3.38 2.98 Airport 1.78 1.88 1.9 1.9 2.86 2.88 2.98 2.46 2.46 2.36 Solid Waste Disposal 6.54 7.26 0.7 0.7 1 6.48 8.88 9.02 7.77 6.69 Storm Drainage 4.74 4.69 4.8 4.1 5.45 5.74 4.54 5.19 4.89 5.89 Waster 21.55 20.54 15.1 18.4 22.34 23.08 25.18 20.66 18.66 16.81 Wastewater/Sewer 20.6 18.82 19.7 25.1 24.66 26.29 26.62 20.32 20.07 19.04 Waste Disposal Recycling 0 0 0 0 0 1 1.3 1.35 1.3 1.2
Successor Agency/RDA 0.5 0.5 0.5 0.5 1 1.8 2.3 2.3 2.3 2.59 Culture & Recreation 53.81 53.81 49.1 37.4 47.64 51.42 56.05 61.12 60.9 53.01 Total 318.63 325.85 293.1 282.7 313.76 322.53 330.48 315.12 307.66 294.55 City of Madera
Schedule 17
Full-Time Equivalent City Government Employees by Function/Program Last Ten Fiscal Years (As of June 30)
Fiscal Years
215
FUNCTION/PROGRAM 2024 2023 2022 2021 2020
Police
Physical Arrests 5,188 2,317 2,653 1,789 1,829
Parking Violations 496 401 541 1,432 2,189
Traffic Violations 1,375 1,854 2,676 2,206 3,385
Community Development
Building Permits Issued 2,580 3,534 3,010 2,236 1,797
Building Inspections Performed 14,609 17,324 20,369 12,003 12,003 Planning Permits Issued 509 367 270 200 153
Public Services
Street Resurfacing (miles) 14 18 11 16 3
Street Light Replacement 301 203 186 115 86
Potholes Filled 4,165 1,936 4,836 2,864 2,012
Waste Water Average Daily
Treatment (millions of gallons) 5 5 5 5 5
Transit Route (Service) Miles 367,430 283,815 238,887 258,599 317,504 Transit Passenger Count 94,880 84,567 52,164 54,683 95,326 Parks & Recreation
Sports Field Participation 2,952 775 1,603 360 1,802
Community Center/Gym/Pool Participation 26,038 24,222 14,170 24,728 31,779 Other Participation 23,699 19,629 10,152 86,364 124,062 NOTES:

N/A - Information not available
Fiscal Years
City of Madera
Schedule 18
Operating Indicators by Function/Program
Last Ten Fiscal Years (As of June 30)
Source: Various City Departments 216
FUNCTION/PROGRAM 2019 2018 2017 2016 2015
Police
Physical Arrests 2,381 1,585 1,014 N/A N/A
Parking Violations 1,417 953 777 N/A N/A
Traffic Violations 5,141 1,824 2,801 N/A N/A
Community Development
Building Permits Issued 2,202 2,390 N/A N/A N/A
Building Inspections Performed 13,322 16,106 15,186 N/A N/A Planning Permits Issued 196 234 211 N/A N/A
Public Services
Street Resurfacing (miles) 5 6 4 8 5
Street Light Replacement a 92 64 206 N/A N/A
Potholes Filled 2,341 2,703 2,542 N/A N/A
Waste Water Average Daily
Treatment (millions of gallons) 5 5 5 5 5
Transit Route (Service) Miles 352,476 140,033 366,788 N/A N/A Transit Passenger Count 108,535 143,746 142,991 N/A N/A Parks & Recreation
Sports Field Participation 1,701 N/A N/A N/A N/A
Community Center/Gym/Pool Participation 38,271 N/A N/A N/A N/A Other Participation 133,186 N/A N/A N/A N/A
NOTES:

N/A - Information not available
Fiscal Years
City of Madera
Schedule 18
Operating Indicators by Function/Program (Continued)
Last Ten Fiscal Years (As of June 30)
Source: Various City Departments 217
FUNCTION/PROGRAM 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 Police
Stations 1111111111
Patrol Units (marked) 22 19 19 41 41 35 35 34 N/A N/A
Motorcycle unit 5 5 5 5 4 4 5 3 N/A N/A
K-9 unit 3333333 3 3 N/A N/A
Streets
Streets (Centerline miles) 203 203 199 199 199 160 N/A N/A N/A N/A Streetlights 3326 3326 3309 3000 3000 3000 N/A N/A N/A N/A Traffic Signals
CalTrans maintained 16 16 16 15 15 15 N/A N/A N/A N/A
City of Madera maintained 35 35 34 32 29 29 N/A N/A N/A N/A Culture & Recreation
Total Park Acreage 162 160 160 159 159 151 N/A N/A N/A N/A Parks 18 16 16 15 15 13 N/A N/A N/A N/A
Baseball Fields 2 2 2 2 2 2 N/A N/A N/A N/A
Softball Fields 9 9 9 9 9 9 N/A N/A N/A N/A
Soccer Fields 7 7 7 7 7 7 N/A N/A N/A N/A
Football Fields 0 0 0 0 0 0 N/A N/A N/A N/A
Tennis Courts 0 0 0 0 0 0 N/A N/A N/A N/A
Swimming Pools 3 3 3 3 3 3 N/A N/A N/A N/A
Community Centers 3 3 3 3 3 3 N/A N/A N/A N/A
Waste Water
Sanitary Sewers (miles) 378.6 375.1 375 375 375 408 0000 Storm Sewers (miles) 0000000000
Treatment Capacity (millions of gallons/day) 7700000000 Transit Services
Minibuses
Fixed Route 14 11 11 11 11 11 11 11 N/A N/A
Dial A Ride 5 6 6 6 6 6 6 6 N/A N/A
Vans
Dial A Ride 3000000000
Bus Shelters 71 71 71 71 71 71 71 71 N/A N/A
NOTES:

N/A - Information not available
City of Madera
Schedule 19
Capital Asset Statistics by Function/Program
Last Ten Fiscal Years
Source: Various City Departments 218

REPORT TO CITY COUNCIL
Approved by: Council Meeting of: March 19, 2025
_________________________________ Agenda Number: ___________ Keith Helmuth, Department Director
_________________________________
Arnoldo Rodriguez, City Manager
SUBJECT:

Informational Report on Transportation Funding Expenditures RECOMMENDATION:

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

At the February 19, 2025, City Council meeting, council directed staff to prepare a report regarding project delivery and fund balances in certain transportation funds as discussed in the Madera County Transportation Commission (MCTC) board meeting held earlier that day. MCTC Deputy Director/Fiscal Supervisor McNeil presented the 2024-25 Transportation Funding Project Update. The presentation focused on transportation funding sources administered by MCTC.

DISCUSSION:

The City receives Local, State, and Federal transportation funds from a variety of funding sources.

Those administered by MCTC are listed below and those in bold will be discussed in more detail in this report.
 Congestion Mitigation and Air Quality (CMAQ, Federal)  Carbon Reduction Program (CRP, Federal)
 Regional Surface Transportation Program (RSTP, Federal/State)  State Transportation Improvement Program: Region Improvement Program (STIP:RIP, State)
 Transportation Development Act - Local Transportation Funds (TDA/LTF, State)  Transportation Development Act - State Transit Assistance (TDA/STA, State)  Low Carbon Transit Operations Program (LCTOP, State)
 State of Good Repair (SB-1 SGR, State)
 Local Partnership Program (SB-1 LPP, State)
E-4
 SB125 Transit Funding Program (SB 125, State)
 Measure T (Local)
Each of these funding sources has differing rules regarding what types of expenditures or project types are allowed; however, the common purpose is to be used for transportation related expenses which include, but are not limited to, streets and roads, bicycle and pedestrian facilities, and transit systems. For the noted sources above, MCTC Board members were encouraged to discuss with their respective staff any issues with project delivery that may be impacting and potentially contributing to higher than desirable fund balances.

While staff makes every conceivable effort to expend funds as quickly as possible, delays are often experienced due to design changes, shifts in department priorities, processes and procedures required of the grant funding source (typically federal funds), and, as of late, available resources to manage and deliver projects. For this current year, the City prioritized projects:
 Addressing imminent concerns to public health and safety (Avenue 13 Sewer Trunk main and new Water Well 37, are examples)
 Facing specific funding deadlines with highest risk of loss of funds (Community Development Block Grant (CDBG), American Rescue Plan Act (ARPA) are examples)  Necessary to meet State mandates – water meters
 Required to be finished prior to other scheduled projects (Yosemite Avenue water main replacements in advance of the Caltrans Downtown Yosemite CAPM project) The status of projects in the funding sources noted by MCTC is discussed below. Marquee projects, or large individual allocations are discussed in more specific detail in the section of their relative funding source.

Congestion Mitigation and Air Quality (CMAQ)
CMAQ funds are designated for projects that contribute to a reduction, elimination or reduction of pollutants that contribute to poor air quality. AB 1012 requires apportionments to be obligated within three years or risk loss of apportionment to other regions. This is commonly referred to as “use it or lose it”. The Madera region (County, cities of Madera and Chowchilla) has recently struggled to meet the obligation requirements; that is, the region has not regularly delivered projects totaling the apportionments within said three-year time frame. For example, the net obligation for Fiscal Year (FY) 2023-24 for the region was $627,395; whereas, per AB 1012 the region should have obligated at least $2 million in projects. A loss of funding to the region has been avoided by various strategies implemented by MCTC staff; however, the risk remains present as there are no guarantees those strategies will be successful in the future.

There is $12.7 million in CMAQ funds programmed in the federal fiscal year (FFY) 2025 Federal Transportation Improvement Program (FTIP). Table 1 illustrates the programming by agency.

The FTIP is financially constrained. To add projects into the FTIP, other projects must be defunded or moved out beyond the four-year horizon.

Table 1: CMAQ Funding in FFY 2025 FTIP
City of Madera City of
Chowchilla Madera County Total CMAQ Funds
$6,400,000 $2,400,000 $3,900,000 $12,700,000
Failure to meet project delivery deadlines may be deemed as sufficient cause for the MCTC Policy Board to terminate an agency’s project and reprogram Federal/State funds as deemed necessary.

The City has 13 projects programmed for CMAQ funds. Ten projects have been programmed for a period greater than three years and could be subject to “use it or lose it” provisions. Of those ten projects, four are moving toward construction (obligation) this year. As such, there would not be cause to be terminated or reprogrammed. The other six projects are identified below along with their initial funding year.
 2009 Grant - Tulare/Cleveland/Raymond Road – Construction of Bike/Pedestrian Facilities. The project includes removal of parking on Tulare Street between the Fresno River and Cleveland Avenue to stripe bicycle lanes at least on one side. Bike lanes will be updated on Cleveland Avenue between Tulare Street and Raymond Road. The scope calls for a separate bicycle/ped path along the river side of Raymond Road to the city limits.

Issues related to parking removal and construction in the Fresno River right of way along Raymond Road have stalled this project in favor of projects that can be delivered easily.  2014 Grant - Intersection Improvements at Lake Street/4th Street/Central Avenue Intersection Improvements. This project was initiated with a study to determine the feasibility of a roundabout at this location. The study noted significant right of way and construction costs. Council, at the time, directed staff to proceed with a traffic signal.

Design for the traffic signal was at 90 percent complete when the development of the Yosemite Avenue Road Diet triggered discussions of reconsidering a roundabout. An updated study will be presented to Council this spring. Should the roundabout be selected as the preferred improvement, construction would be anticipated in 2027.  2014 Lifeline* Fresno River Trail Between North-South Trail Behind Montecito Park and Granada Drive (Phase II). This project was placed on hold because the segment to the west between the north-south trail behind Montecito Park and Schnoor Avenue (including an undercrossing) was cancelled due to opposition from the local neighborhood. This segment is still a viable project given the planned bicycle/pedestrian bridge at Granada Drive.
* Lifeline projects were funded from CMAQ allocations based on population. Lifeline funding is no longer available from CMAQ funding from MCTC. All projects are now selected as grants on a competitive basis.
 2015 Grant - Pecan Avenue Shoulder Paving from Pine to Golden State. The design and environmental clearance for this project is complete. The next phase is the acquisition of right of way needed to complete the shoulder construction. It is expected this will take at least six months because of the federal funding requirements. Construction could take place in early 2026.
 2019 Grant Pedestrian Bridge on Granada Avenue over the Fresno River. Design engineering and environmental phase of the Granada Pedestrian Bridge project is scheduled to begin this spring. A consultant will be hired following the federal procurement process. Design, environmental and permits will likely span two years.

Construction is anticipated later in 2027.
 2019 Zero Emission Transit Vehicle and Electric Charging Stations at Transit Facility. Two factors are affecting moving this project forward. First, capacity in the PG&E power grid to support electric charging stations at the Transit Facility has been an issue. Second, the fleet needs in transit are currently being studied and there has been hesitancy committing to certain type of vehicle if the services to be provided change.

Regional Surface Transportation Program
MCTC exchanges the federal RSTP funds for State-only funds that is referred to as RSTP Exchange.

The City uses the RSTP Exchange funding primarily for the construction of transportation improvements, repair and rehabilitation on arterial and collector streets in our network. The current program captures approximately four years of RSTP Exchange funds. A summary of projects programmed to receive RSTP funding can be found below in Table 2.

Table 2: RSTP Funding Balances
Project Status Totals
Granada Pedestrian Bridge, B-000005 Project Development Phase
$251,000
Olive Avenue Widening, R-00010,
Phase 2 - Utility Undergrounding
Project Nearing
Construction Completion
$100,000
Olive Avenue Widening, R-00010,
Phase 3 - Olive Avenue & Knox Street
Intersection Improvements
Under Construction $575,000
Olive Avenue Widening, R-00010,
Phase 4 - Full Widening Gateway to Knox Street
Approximately 60%
design
$739,360
Lake Street/ 4th Street/Central Avenue Intersection
Improvements, R-000057
Project Scope potentially
changing to Roundabout
$346,865
Almond Avenue Extension, R-000082 $858,214
Granada Ped Improvements, TS-00034 Bidding for construction $176,840 Lake Street & Sherwood Avenue Traffic Signal, TS00035Under Construction $553,207 Totals $3,349,486
The City fell behind in spending RSTP Exchange funds and had to request extensions but has since caught up with the award of:
 R-000010 Olive Avenue, Phase 3 Olive Avenue and Knox Street Intersection Improvements, and
 TS-00035 Lake Street and Sherwood Avenue Traffic Signal Local Transportation Funding (LTF)
LTF funds are used for transit, various street or road projects, bicycle or pedestrian projects, and as a source of matching funds for projects that receive Federal funding.

The current FY 2024/25 allocation of LTF funds is programmed for:
 Transit operations
 Engineering Department expenses that support planning, design, and implementation of transportation related projects and programs such as traffic safety studies  Parks Department for maintenance and enhancements to trails used primarily for multimodal transportation  Pavement Management Plan Update
 Programmatic funding for accessibility improvements, traffic safety items, and matching funds as noted previously
The City carried over $7,772,641 in LTF funds from prior years to add to this year’s allocation.

That figure represents approximately 74 percent of the unexpended LTF balance held by MCTC.

The unexpended LTF funds are accounted for in the Capital Improvement Program (CIP) as follows:
 The largest single project with LTF funding is the Caltrans Downtown Yosemite CAPM project, which has $2,596,500 allocated towards it. Delays at Caltrans have pushed construction back to Spring of 2026.
 The next largest allocation is $1,305,500 for project R-94 for sidewalk installation at various locations throughout the City. R-94 has been split into two phases. Phase 2 is in the construction phase. Phase 1 is pending review by Caltrans and approval of an encroachment permit from the State.
 The remaining carryover funds are programmed for 18 projects identified in the Capital Improvement Plan (CIP). Many of those projects are matching fundings to CMAQ project.

Any delays in delivery of CMAQ projects would also impact expenditures of the matching LTF funds.

Low Carbon Transit Operations Program
There is approximately $527,000 in funding from previous Fiscal Years that is awaiting approval to be combined into a single pool of money. Approval is expected to occur soon and transit plans to use the funds to pay for transit related operating costs, these funds should be expended in their entirety.

State of Good Repair
Similar to LCTOP, SGR funds are left over from previous Fiscal Years and require a funding agreement amendment, which is currently in process. Once complete, the entirety of approximately $225,000 will be spent on the bus shelter relocation project.

SB125 Transit Funding Program
This is a new funding source which is still in the process of being awarded, approximately $500,000 is expected and will be used for the purchase of electric buses and associated charging infrastructure. Staff has been awaiting further clarification from the State and is in the process of getting an update on the status of funds.

Measure T
Measure T funding is split into several sub-categories of funding with their own pre-requisites for expenditures, additionally a percentage of funds are held by MCTC for regional projects. As a local funding source, Measure T is also frequently used as a local match for Federal funds. The full program of Measure T projects including carryover funds is represented by the FY 2024/25 Annual Expenditure Plan (AEP), adopted annually by the City after a public hearing. The FY 2024/25 AEP is attached to this report for reference.

FINANCIAL IMPACT:

This report is for information only and does not directly have any financial impact. However, loss of funding for projects in any of these programs would have a direct impact on other funding sources or impacts related to cancelling the project(s). At this time, the noted CMAQ funded projects face the highest risk of losing funding due to the “use it or lose it” conditions.

ALTERNATIVES:

This report is for informational purposes only; however, Council may ask for additional information or clarification.

ATTACHMENTS:

1. Measure T FY 2024/25 Annual Expenditure Plan
Attachment 1
Measure T FY 2024/25 Annual Expenditure Plan
City of Madera
Measure T Annual Expenditure Plan
Fiscal Year 2024 / 2025
Commute Corridors/Farm to Market (Regional) Carryover Excess Allocation Available Rehab, Reconstruct, Maintenance Program $ 11,410,736 $0.00 $ 1,691,906 $ 13,102,642 41514470
Project Budget
R-10 - Olive Ave Widening, Gateway to Knox $4,015,000
R-46 - Lake St Widening, Fourth to Cleveland $400,000
R-50 - Pine St Reconstruction, Howard to Fourth $590,000 R-54 - Cleveland Ave Widening, Schnoor to SR-99 $300,000 R-79 - RMRA Seals/Overlays 2021-22 $1,075,000
R-81 - 2022-23 City Streets 3R & ADA Project $750,000
R-82 - Almond Ave Extension, Pine to Stadium $5,125,250 R-87 - Almond/Pine/Stadium Traffic Study $83,950
SD-21 - Howard Road Storm Drain Pipe $400,000
TS-32 - D St / South St Traffic Signal $74,748
Total Projects $12,813,948
Unprogrammed Balance $ 288,694.18
Safe Routes to School & Jobs (Local) Carryover Excess Allocation Available Street Maintenance Program $ 1,706,601.04 $0.00 $ 879,791 $ 2,586,392 41520000
Project Budget
Overlays
Chip Seal $ -
Other:_______________________________ $ -
Patching/Street Maintenance $ 870,000
Reserve for Next Fiscal Year $ -
R-99 - FY24 Street Rehab & Recon Project $ 1,700,000
Total Projects $ 2,570,000
Unprogrammed Balance $ 16,392
Suppl. Street Maint./County Maint. Districts $ 1,616,485 $0.00 $ 592,167 $ 2,208,652 41530000
Project Budget
Overlays $ -
Chip Seal $ -
Dust Mitigation $ -
Patching/Street Maintenance $ 100,000
Other:_______________________ $ -
R-80 RMRA Seals/Overlays 2022-23 $ 1,000,000
R-99 - FY24 Street Rehab & Recon Project $ 700,000
Reserve for Next Fiscal Year $ -
Total Projects $ 1,800,000
Unprogrammed Balance $ 408,652

City of Madera
Measure T Annual Expenditure Plan
Fiscal Year 2024 / 2025
Flexible Program $ - $0.00 $ -
Project Budget
Impounded for Regional Projects $ -
Total Projects $ -
Unprogrammed Balance $ -
ADA Compliance $ 196,551 $0.00 $ 33,838 $ 230,389
41540000
Project Budget
R-58 Schnoor Ave Sidewalks $ 99,100.00
R-64 ADA Walkability Sidewalks Program $ 20,000.00
R-93 Washing School Sidewalks $ 33,050.00
Reserve for Next Fiscal Year $ -
Total Projects $ 152,150
Unprogrammed Balance $ 78,239
Transit Enhancement Program (Public) Carryover Excess Allocation Available 41550000 $ 658,045 $0.00 $ 123,846 $ 781,891
Project Budget
TRANS-12 - Bus Shelter Relocation $ 400,000
Reserve for Next Fiscal Year $ -
Total Projects $ 400,000
Unprogrammed Balance $ 381,891
ADA / Seniors / Paratransit $ 114,459 $0.00 $ 11,505 $ 125,964 41560000
Project Budget
Reserve for Next Fiscal Year $ -
Total Projects $ -
Unprogrammed Balance $ 125,964
Environmental Enhancement Program Carryover Excess Allocation Available 41570000
Total for all Sub-programs $ 232,465 $0.00 $ 135,352 $ 367,818 Project Budget
ALY-04 - Alley Paving 2024, NW $ 13,000.00
ALY-05 - Alley Paving 2024, SW $ 13,000.00
ALY-06 - Alley Paving 2024, SE $ 17,000.00
PK-48 Tulare/Cleveland/Raymond Bike Path $ 30,000
R-58 Schnnor Ave Sidewalks, Sunset to River $ 49,900
R-64 ADA Walkability Sidewalks Program $ 20,000

City of Madera
Measure T Annual Expenditure Plan
Fiscal Year 2024 / 2025
R-93 Wasghington School Sidewalks $ 78,500
Total Projects $ 221,400
Unprogrammed Balance $ 146,417.85