The following is a summary of each:
Fleet:
The Fleet Division maintains a diverse fleet of vehicles 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, as well as useful life estimates for replacement. Motor pool charges, on the other hand, are based on the prior year’s usage.
Notably, fire engines are covered under the City’s Fire Engine Replacement program, which wasimplemented in FY 2019/20.
Funds for this program are allocated from Measure K.
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 it offers.
Allocations are based on the square footage of the area occupied by the department and a time study of facility personnel.
Information Technology:
Computer services provided by the City’s Information
Technology Department are charged based on the number of 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 Acquisition funds, where the department sets aside money so that funds are available for the replacement of vehicles and computers that have reached the end of their useful life. Some years will experience greater revenues than expenses, and vice versa, which largely depends on the number of vehicles and
computers slated for replacement during that period. Each fund tracks the balances available by the department and determines when equipment should be replaced.
252 City of Madera | 2025-2026 Operating Budget
Internal Service Funds Budget Overview
Internal Service Funds Expense Summaries
FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 PCT
Fleet Org List ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 30650000-Fleet Acquisition 0 134 3,193,360 3,628,676 943,053 -74.01% 30701240-Fleet Maintenance 1,005,989 940,104 4,409,432 4,661,043 1,127,497 -75.81% 30701250-Fleet Acquisition 287,395 1,388,764 0 0 0 0.00% 30701260-Fleet Motor Pool 35,086 28,356 40,548 51,172 53,045 3.66% Total Fleet $ 1,328,470 $ 2,357,357 $ 7,643,340 $ 8,340,891 $ 2,123,595 Facilities Org List
30710000-Facilities Maintenance 2,056,632 2,562,102 2,446,235 2,925,966 2,941,763 0.54% 30750000-Deferred Maintenance 0 0 71,669 396,000 450,000 13.64% Total Facilities $ 2,056,632 $ 2,562,102 $ 2,517,904 $ 3,321,966 $ 3,391,763 Information Technology Org List
30720000-Computer Maintenance 1,320,447 1,553,446 2,086,153 2,187,125 810,291 -62.95% 30730000-Computer Acquisition 0 0 873,126 1,173,345 923,852 -21.26% Total Information Technology $ 1,320,447 $ 1,553,446 $ 2,959,279 $ 3,360,470 $ 1,734,143 Total Internal Service Funds $ 4,705,548 $ 6,472,905 $ 13,120,522 $ 15,023,327 $ 7,249,501 Expense Summaries
2025-2026 Operating Budget | City of Madera 253
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Division 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, including tractors, graders, backhoes, portable air compressors, and generators, among others.
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 pieces of equipment, with a replacement value exceeding $8 million, necessary to fulfill the City’s mission of delivering quality and efficient services. Fleet funds labor, parts, services, fuel, and oil required 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 the 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 piece of equipment in service, determined by the actual costs of vehicle procurement divided by the expected life of the vehicle. This program funds Fleet
2025-2026 Operating Budget | City of Madera 255
asset replacement and vehicle outfitting. Cost-effective vehicle procurement is achieved through cooperative
purchasing agreements and bidding processes. Revenue is collected from the sale of retired city fleet assets at auction.
Fleet works tirelessly to improve equipment and efficiencies as technology advances and evolves. Air quality regulations require annual reporting, as well as clean air goals that must be met. New regulations are being introduced, while existing ones are 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 equipment to high standards and achieving maximum uptime, ensuring 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 prorated amount over the
equipment's life to ensure funds are available when it reaches its life expectancy and a replacement is purchased. As funds are collected through Fleet, the department incurs a
consistent annual charge, and purchases are made with these funds.
Disposal of equipment occurs when it has reached the end of its useful life. This is done through a public online auction site.
Key Accomplishments
Overview of accomplishments in FY 2024/2025:
Completed 1,295 work orders for the fiscal year.
Completed installation of new shop roll-up doors.
Procured and put into service the City’s first allelectric utility truck. Trained five Fleet staff on all-electric vehicle theory, use, and safety.
Surplus and auctioned 31 vehicles and other
equipment.
Assisted in ensuring all mechanic staff were current
with ASE certifications.
Goals & Performance Measures
Work on obtaining ASE Blue Seal Certification for the Fleet shop.
Assist new Mechanic I with training and resources to
work toward obtaining ASE certifications and
Mechanic II qualifications.
Work with departments to develop a daily equipment
inspection log.
Develop a plan to comply with California Air
Resources Board Advanced Clean Fleet regulations.
Changes/Additions to Budget
$177k for fleet management software
implementation. Staff will issue a Request for
Proposals for a fleet management software package
for purchase and possible implementation during the
fiscal year. The proposed funding is anticipated to
cover the acquisition cost for the software, plus the
first-year maintenance fee.
Vehicles planned for purchase in Fiscal Year 2025/26
include an electric pickup ($195k), a tractor for Parks ($60k), and three Police interceptor replacement
vehicles ($300k). All vehicles proposed for purchase
in FY 2025/26 are replacement vehicles. There are no
additions to the City’s fleet proposed for acquisition
in FY 2025/26
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.
256 City of Madera | 2025-2026 Operating Budget
Fleet Acquisition
FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4351 Interfund Charges/ Veh Replace 0 0 1,376,270 1,720,338 2,163,750 25.77% 4355 Transfer In 0 0 3,840,793 3,874,669 0 -100.00%
Total Revenue $ - $ 5,217,063 - $ $ 5,595,007 $ 2,163,750 5000 Salaries / Full-Time 0 0 6,866 15,164 15,170 0.04% 5300 Public Employees Retirement Sy 0 0 607 2,529 2,287 -9.57% 5302 Long Term Disability Insurance 0 0 13 46 46 0.00%
5303 Life Insurance Premiums 0 0 4 11 11 0.00%
5304 Workers Compensation Insurance 0 0 1,325 1,329 483 -63.66% 5305 Medicare Tax- Employer's Share 0 0 82 231 232 0.43% 5308 Deferred Compensation/Full-tim 0 0 166 703 637 -9.39% 5309 Unemployment Insurance 0 0 7 22 31 40.91%
5310 Section 125 Benefit Allow. 0 0 4,220 4,867 5,133 5.47% 7000 Vehicles and Equipment 0 134 3,180,046 3,603,774 919,000 -74.50% 5110 Salaries / Uniform Pay 0 0 23 0 23 0.00%
Total Expense $ - $ 3,193,360 134 $ $ 3,628,676 $ 943,053 Total Net Surplus/(Deficit) $ - $ 2,023,704 (134) $ $ 1,966,331 $ 1,220,697 30650000
2025-2026 Operating Budget | City of Madera 257
Fleet Maintenance
FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4351 Interfund Charges/ Veh Repairs 866,127 997,436 643,200 804,000 941,617 17.12% 4354 Interfund Salary & Bene Reimb 2,300 0 0 0 0 0.00%
4355 Transfer-In 57,000 70,894 75,684 75,684 57,000 -24.69% 4657 Miscellaneous Revenue 5,984 4,452 4,862 5,000 5,000 0.00% 4659 Refunds and Reimbursements 16,284 117,484 22,696 120,000 50,170 -58.19% 4900 Budgetary Carryover 0 0 0 3,446,734 0 -100.00%
Total Revenue $ 947,695 $ 1,190,266 $ 746,442 $ 4,451,418 $ 1,053,787 5000 Salaries/Full-time 236,110 229,226 203,402 237,952 245,509 3.18% 5100 Salaries/Overtime 3,650 6,123 4,050 6,650 5,083 -23.56% 5105 Salaries/Leave Payout 0 825 0 0 0 0.00%
5110 Salaries/Uniform Pay 2,655 2,811 2,292 0 1,644 0.00% 5300 Public Employee Retirement Sys 33,756 32,806 29,185 34,579 33,891 -1.99% 5302 Long Term Disability Insurance 764 687 624 702 702 0.00% 5303 Life Insurance Premiums 232 216 227 260 259 -0.38% 5304 Workers Compensation Insurance 20,978 19,966 21,192 20,521 11,912 -41.95% 5305 Medicare Tax- Employer's Share 3,158 3,763 3,303 3,843 3,958 2.99% 5306 Unfunded Accrued Liability 78,148 76,234 85,474 85,474 84,608 -1.01% 5308 Deferred Compensation/Full-tim 9,676 9,022 8,082 9,802 9,465 -3.44% 5309 Unemployment Insurance 451 618 763 508 725 42.72%
5310 Section 125 Benefit Allow. 44,410 33,563 39,972 41,392 53,269 28.69% 6402 Telephone/Fax Charges 1,053 1,135 173 280 200 -28.57% 6403 Cell Phone Charges 0 0 511 616 620 0.65%
6404 Internet Charges 0 0 228 292 292 0.00%
6412 Advertising/Other 0 0 0 150 0 -100.00%
6415 Publications/Subscriptions 3,956 4,211 4,992 4,200 4,350 3.57% 6416 Office Supplies/Expendable 928 526 884 300 800 166.67% 6425 Vehicle Fuel, Supplies & Maint 156,793 6,261 2,532 6,338 5,000 -21.11% 6427 Major Repair Parts/Supplies 16,754 43,661 57,991 60,000 60,000 0.00% 6428 Repairs 0 169,157 146,254 190,000 190,000 0.00%
6440 Contracted Services 13,525 12,997 9,102 57,000 11,000 -80.70% 6530 Conference/Training/Ed 193 2,711 441 2,750 13,250 381.82% 6532 Maintenance/Other Supplies 10,127 7,684 9,026 9,000 9,000 0.00% 6551 Expense/ Damaged Vehicle Ins 104,040 32,645 15,092 100,508 0 -100.00% 6560 Liability / Property Insurance 48,513 7,385 15,212 15,212 18,069 18.78% 6610 Contingency 0 0 0 0 12,692 0.00%
6900 Interfund Charge - Fac. Maint. 10,364 38,757 31,006 38,757 38,757 0.00% 6902 Interfund Charges- Central Sup 15,917 27,300 23,343 12,825 11,221 -12.51% 6904 Interfund Charges - Admin. Ove 61,637 57,229 45,783 57,229 69,949 22.23% 6907 Interfund Chrg/Vehicle Replcmt 4,107 5,440 5,322 6,653 6,653 0.00% 6908 Interfund Chrg/Vehicle Maint. 6,804 0 0 0 0 0.00%
6918 Interfund Charges- Comp Maint 26,606 26,049 24,602 30,753 29,582 -3.81% 6920 Interfund Charges - Computer R 7,111 12,140 5,910 7,387 9,247 25.18% 6926 Interfund Chg Risk Charges 0 3,576 1,314 1,643 3,290 100.24% 7000 Vehicles and Equipment 25,538 65,131 172,398 178,467 5,500 -96.92% 7025 Software Cost 0 0 0 0 177,000 0.00%
8200 Transfer Out 50,000 0 3,439,000 3,439,000 0 -100.00% 8220 Transfers Out - Insurance Rese 8,036 0 0 0 0 0.00% 9171 Sale of Real and Personal Prop 0 250 -250 0 0 0.00% Total Expense $ 1,005,989 $ 940,104 $ 4,409,432 $ 4,661,043 $ 1,127,497 Total Net Surplus/(Deficit) (58,294) $ $ 250,162 $ (3,662,990) $ (209,625) $ (73,710) 30701240
258 City of Madera | 2025-2026 Operating Budget
Fleet Acquisition
FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4351 Interfund Charges/ Veh Replace 1,072,502 1,226,130 0 0 0 0.00% 4355 Transfer-In 0 749,500 0 0 0 0.00%
4659 Refunds and Reimbursements 26,051 0 0 0 0 0.00%
Total Revenue $ 1,098,553 $ 1,975,630 $ - $ - $ -
7000 Vehicles and Equipment 287,395 1,388,764 0 0 0 0.00% Total Expense $ 287,395 $ 1,388,764 $ - $ - $ -
Total Net Surplus/(Deficit) 811,158 $ $ 586,866 $ - $ - $ - 30701250
2025-2026 Operating Budget | City of Madera 259
Fleet Motor Pool
FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4352 Interfund Charges Revenue - Ve 39,141 29,918 40,898 51,122 43,604 -14.71% 4355 Transfer-In 0 0 1,204 1,204 0 -100.00%
Total Revenue $ 39,141 $ 29,918 $ 42,102 $ 52,326 $ 43,604 5000 Salaries / Full-Time 0 0 11,108 14,111 14,444 2.36% 5100 Salaries / Overtime 0 0 174 350 268 -23.43%
5110 Salaries / Uniform Pay 0 0 90 0 92 0.00%
5300 Public Employees Retirement Sy 0 0 1,151 2,127 2,053 -3.48% 5302 Long Term Disability Insurance 0 0 24 43 42 -2.33% 5303 Life Insurance Premiums 0 0 9 13 14 7.69%
5304 Workers Compensation Insurance 0 0 1,216 1,219 645 -47.09% 5305 Medicare Tax- Employer's Share 0 0 137 227 233 2.64% 5308 Deferred Compensation/Full-tim 0 0 334 626 598 -4.47% 5309 Unemployment Insurance 0 0 34 28 40 42.86%
5310 Section 125 Benefit Allow. 0 0 2,857 2,777 3,434 23.66% 6425 Vehicle Fuel, Supplies & Maint 2,088 2,737 1,412 2,846 2,800 -1.62% 6532 Maintenance/Other Supplies 79 0 15 300 300 0.00%
6560 Liability / Property Insurance 0 3,451 3,915 3,915 4,704 20.15% 6904 Interfund Charges - Admin. Ove 0 0 0 0 2,321 0.00% 6907 Interfund Chrg/Vehicle Replcmt 17,547 22,167 17,734 22,167 20,200 -8.87% 6908 Interfund Chrg/Vehicle Maint. 15,372 0 0 0 0 0.00% 6926 Interfund Chg Risk Charges 0 0 338 423 857 102.60% Total Expense $ 35,086 $ 28,356 $ 40,548 $ 51,172 $ 53,045 Total Net Surplus/(Deficit) 4,055 $ $ 1,562 $ 1,554 $ 1,154 $ (9,441) 30701260
260 City of Madera | 2025-2026 Operating Budget
Department Summary
The Facilities and Electrical Division (Facilities) is within the organizational structure of the Public Works Department.
Facilities 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:
12 solar array systems
Plumbing systems
Electrical systems including lights, switches, and
receptacles
Heating and ventilation (HVAC) systems
Various pumps and water well control systems
Sports field lighting
Facilities
2025-2026 Operating Budget | City of Madera 261
Roofs
Painting
Fire alarm systems
Sewer lift stations
Storm drain lift stations
Streetlights
Traffic signals, HAWK with their controller cabinets
and programming
Irrigation Booster pumping stations
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.
Deferred Maintenance Program
It is worth noting that as part of FY 2024/25 Budget, the City launched a deferred maintenance program. Funds from this program will be used for repairs or replacement of capital items at City facilities, such as HVAC units, flooring, roofs, etc.
In the current FY, Council designed $396k for the following projects:
$80k for door replacement at the Pan Am Center
$30k for HVAC replacement at Police Headquarters
$30k for HVAC replacement at Fire Station 57
$20k for City Hall exterior enhancements
$200k for a roof replacement at the Corporation Yard
in Year 5; preliminary estimates are $1M
This budget includes $650k in deferred maintenance projects, which continues to add $200k for the roof at the Corporation Yard, scheduled for in FY 2028/29.
Key Accomplishments
Some of the notable accomplishments of the division within the past fiscal year include:
Conducted 932 repairs, replacements, and
maintenance tasks related to streetlights, traffic
signals, plumbing leaks, and HVAC issues.
Ensured the safe operation and programming of 42
signalized traffic signals.
Coordinated the safe electrical operation of 18
operational water wells, 5 sewer lift stations, 22
storm drain lift stations, and 2 complex irrigation
booster pumping stations.
Maintained over 3,500 conventional streetlights and
196 solar-powered streetlights, pedestrian HAWK
system with various RRFB digital crosswalks.
Modified 2 RRFB school crosswalks from inground to
pole mounted, due to high failure rate and the safety
of the students.
Preformed over 1,800 USA’s ticket requests
As part of the Deferred Maintenance program
launched in FY 2024/25, staff completed the following
facility improvements:
o Pan American Center: Replaced front exterior
doors with lighter-weight, ADA compliant doors
including push-button operation. Cost: $42k
o Police Department: Replaced 3 of the 16 HVAC
units at Police Headquarters. Cost: $29k
o Fire Station 57: Replaced 1 of the 2 HVAC units.
Cost: $12k
o City Hall: Painted the lobby, public hallways, and
exterior trim. Cost: $17k
o Unused funds from the projects above will
remain in the fund balance and will be used to
complete projects as scheduled. The fund
balance as of May 31, 2025 was $324,331.
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
262 City of Madera | 2025-2026 Operating Budget
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
increase the efficiency of the City's various lighting, heating, cooling, and plumbing systems.
Refine the City’s Facility Maintenance Program by
using data collected in-house from the last couple
years to ensure that all buildings are scheduled for
on-going maintenance, including roof repairs,
flooring, painting, HVAC systems, and doors.
In partnership with Madera Unified School District,
install RRFB crosswalk for safety crossing at Country
Club and Tanforan Drive for Torres High Students
Upgrade Country Club Drive and Ellis Street signal
with split phasing (protected left turns east & west
bound)
Changes/Additions to Budget
To sustain the progress achieved in FY 2024/25, staff
recommends continuing the Deferred Maintenance Program
in the upcoming fiscal year. Specifically, staff recommends allocating $690k, an increase from the $396k allocated in the current fiscal year.
Projects appropriated in the Deferred Maintenance Fund and other budgets include:
Police Department:
o $35k for roof restoration
o $30k for HVAC replacement
John Wells Youth Center:
o $30k for roof restoration
o $20k for replacing and updating the roof solar
inverters
o $60k for sealing the exterior gym wall for
longevity and beautification
City Hall:
o $15k for replacing and upgrading the Finance
Department's front doors with lighter-weight,
easier-opening doors.
o $50k for the Finance Department remodel
Corporation Yard: $200k for a roof replacement at the Corporation Yard in Year 5; estimated costs are $1M
Citywide: $10k for upgrading door/lock
replacements.
Other: For additional improvements, please see the
Parks Department and Police Department
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, four electricians, and three facilities maintenance technicians.
2025-2026 Operating Budget | City of Madera 263
Facilities Maintenance
FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4162 Interest Income 0 21,305 26,933 10,000 25,352 153.50% 4332 Interfund Chg Facility Maint. 0 0 1,729,116 2,161,395 1,741,891 -19.41% 4346 Interfund Charges/ Cost Dist 1,100,001 0 0 0 0 0.00% 4348 Interfund Charges/ Admin OH 1,026,457 2,161,395 0 0 0 0.00% 4355 Transfer-In 0 75,778 85,006 85,006 0 -100.00%
4657 Miscellaneous Revenue 316 0 0 0 0 0.00%
4659 Refunds and Reimbursements -7,620 25,550 407,103 0 25,000 0.00% 4900 Budgetary Carryover 0 0 0 669,565 1,149,520 71.68% Total Revenue $ 2,119,154 $ 2,284,028 $ 2,248,158 $ 2,925,966 $ 2,941,763 5000 Salaries/Full-time 618,626 622,182 397,199 627,272 587,111 -6.40% 5100 Salaries/Overtime 7,115 10,087 14,437 10,000 10,000 0.00% 5105 Salaries/Leave Payout 215 0 24,049 0 0 0.00%
5110 Salaries/Uniform Pay 1,900 2,171 2,129 0 1,900 0.00% 5300 Public Employee Retirement Sys 72,286 82,883 51,884 93,278 69,224 -25.80% 5302 Long Term Disability Insurance 1,791 1,964 1,247 1,949 1,190 -38.90% 5303 Life Insurance Premiums 604 600 390 612 563 -8.00% 5304 Workers Compensation Insurance 52,594 53,582 56,425 56,181 27,129 -51.70% 5305 Medicare Tax- Employer's Share 7,596 9,422 6,448 9,899 9,046 -8.60% 5306 Unfunded Accrued Liability 151,441 150,951 169,247 169,247 167,532 -1.00% 5308 Deferred Compensation/Full-tim 24,436 24,954 16,284 29,435 24,015 -18.40% 5309 Unemployment Insurance 1,039 1,198 1,473 1,198 1,711 42.80% 5310 Section 125 Benefit Allow. 216,627 217,828 144,975 225,370 183,112 -18.80% 6401 Gas and Electric Utilities 450,932 556,273 456,122 528,058 530,000 0.40% 6402 Telephone/Fax Charges 12,405 11,290 384 383 500 30.50% 6403 Cell Phone Charges 0 0 8,865 9,246 5,200 -43.80%
6404 Internet Charges 0 0 279 391 400 2.30%
6416 Office Supplies/Expendable 1,268 1,337 1,426 1,500 1,500 0.00% 6423 Office Furniture 0 0 4,436 4,000 2,000 -50.00%
6425 Vehicle Fuel, Supplies & Maint 8,187 7,115 7,021 7,400 9,000 21.60% 6440 Contracted Services 34,793 56,549 56,932 66,000 73,600 11.50% 6444 Contracted Services/ Legal 0 0 9,169 0 0 0.00%
6516 Permits and Fees 0 0 318 5,000 1,500 -70.00%
6530 Conference/Training/Ed 2,220 6,987 6,120 7,000 21,000 200.00% 6532 Maintenance/Other Supplies 8,250 20,570 16,930 21,000 25,000 19.00% 6533 Street Signs/Lights 68,966 98,427 114,051 115,000 145,000 26.10% 6560 Liability / Property Insurance 0 9,479 9,625 9,625 14,836 54.10% 6580 OPEB Obligation Expense 0 16,564 0 0 0 0.00%
6581 GASB 68-Pension Expense 0 103,199 0 0 0 0.00%
6610 Contingency 0 0 0 0 447,500 0.00%
6902 Interfund Charges- Central Sup 7,782 6,418 6,287 5,031 5,881 16.90% 6903 Interfund Charges - Cost Distr 0 22 0 0 0 0.00%
6904 Interfund Charges - Admin. Ove 83,682 77,697 62,158 77,697 102,852 32.40% 6907 Interfund Chrg/Vehicle Replcmt 18,994 24,202 49,615 62,019 88,202 42.20% 6908 Interfund Chrg/Vehicle Maint. 31,509 37,120 24,030 30,037 36,720 22.20% 6918 Interfund Charges- Comp Maint 51,796 50,712 47,896 59,870 57,589 -3.80% 6920 Interfund Charges - Computer R 13,843 23,636 11,506 14,383 18,003 25.20% 6924 Interfund Charges- Motor Renta 1,992 1,601 2,104 2,630 2,312 -12.10% 6926 Interfund Chg Risk Charges 0 7,060 832 1,040 2,702 159.80% 8200 Transfer Out 0 0 396,000 406,273 0 -100.00%
8210 Transfers Out/Debt Service 87,877 268,022 267,942 267,942 267,933 0.00% 8220 Transfers Out - Insurance Rese 15,865 0 0 0 0 0.00% Total Expense $ 2,056,632 $ 2,562,102 $ 2,446,235 $ 2,925,966 $ 2,941,763 Total Net Surplus/(Deficit) 62,522 $ $ (278,074) $ (198,076) $ - $ - 30710000
264 City of Madera | 2025-2026 Operating Budget
Deferred Maintenance
FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4355 Transfer In 0 0 396,000 396,000 650,000 64.10%
Total Revenue $ - $ - $ 396,000 $ 396,000 $ 650,000
7050 Construction/Infrastructure 0 0 71,669 396,000 450,000 13.60% Total Expense $ - $ - $ 71,669 $ 396,000 $ 450,000
Total Net Surplus/(Deficit) $ - $ 324,331 - $ $ 200,000 - $ 30750000
2025-2026 Operating Budget | City of Madera 265
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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, supporting, and aligning 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:
80 Servers/Virtual Servers
50 Managed Network Switches
20 Telecommunications Switches
28 Battery Backups
4 Firewalls
200+ Mobile Devices
100+ Notebooks
150+ Desktops
2025-2026 Operating Budget | City of Madera 267
Information Technology Department
4 Large Data Storage Clusters
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
VPN Remote Access System
Key Accomplishments
Overview of accomplishments in FY 2024/25:
Completed phase 1 of refreshing the first half of all the City’s servers and kicked off phase 2 to complete
the remaining servers. Phase 2 will be completed this
summer. Once this project is complete, the staff will
begin to implement a 5-year replacement plan.
Completed the first phase of expanding the City’s
Storage Area Network (SAN). Phase 2 will begin in July
of 2025. This will increase the data storage capacity
for the City and improve data security and disaster
recovery capabilities.
Optimized the City’s state-of-the-art Palo Alto
Networks firewalls and Global Protect VPN system, to
further increase the security and efficiency of the
data network.
Performed several tests with outside security
agencies to fortify the cybersecurity status and
optimized protection 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 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 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 2025/26). They either enable better service delivery citywide, mitigate a potentially critical issue, or create the potential for significant citywide savings.
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.
Continue to 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.
268 City of Madera | 2025-2026 Operating Budget
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.
Kicked off a project to enhance the efficiency and
functionality of computers and systems within Police
vehicles, ensuring optimized mobile computing
capabilities and seamless connectivity to support
operational needs.
Continue end user cyber security awareness training.
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
The IT Equipment Fund’s Proposed budget includes
$120k for the purchase of Network Attached Storage
(NAS) to provide additional storage capacity for data
and video files.
$66k in included in the IT Equipment Fund’s Proposed
budget for computer replacements.
$20k is included in the IT Equipment Fund’s Proposed
budget for Universal Power Supply battery backup
systems.
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 Technology 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). The Director of Information Technology reports to the City
Manager and has overall responsibility for the department. 2025-2026 Operating Budget | City of Madera 269
IT Maintenance
FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4162 Interest Income 0 16,319 10,051 9,024 12,500 38.50% 4350 Interfund Charges/Computer Mai 1,372,691 1,550,752 999,024 1,248,780 1,298,151 4.00% 4355 Transfer-In 0 27,399 18,716 18,716 0 -100.00%
4657 Miscellaneous Revenue 218 0 0 0 0 0.00%
4900 Budgetary Carryover 0 0 0 885,500 0 -100.00%
Total Revenue $ 1,372,909 $ 1,594,470 $ 1,027,791 $ 2,162,020 $ 1,310,651 5000 Salaries/Full-time 315,149 267,116 382,819 464,557 482,501 3.90% 5005 Salaries/Part-time 0 12,300 17,406 18,000 0 -100.00% 5100 Salaries/Overtime 6,902 1,890 1,839 3,000 3,000 0.00% 5105 Salaries/Leave Payout 24,592 21,995 2,130 0 0 0.00% 5200 Salaries/Auto & Expense Allow 738 0 0 0 0 0.00%
5300 Public Employee Retirement Sys 41,693 33,416 41,227 52,888 53,624 1.40% 5302 Long Term Disability Insurance 1,035 707 916 1,171 982 -16.10% 5303 Life Insurance Premiums 250 196 284 349 352 0.90%
5304 Workers Compensation Insurance 31,744 24,481 42,991 41,515 17,662 -57.50% 5305 Medicare Tax- Employer's Share 4,647 4,676 5,982 7,509 7,558 0.70% 5306 Unfunded Accrued Liability 90,628 70,297 78,817 78,817 78,019 -1.00% 5307 Deferred Comp/Part-Time 0 464 654 675 0 -100.00%
5308 Deferred Compensation/Full-tim 9,112 7,701 9,577 13,338 13,559 1.70% 5309 Unemployment Insurance 504 962 1,252 877 1,050 19.70% 5310 Section 125 Benefit Allow. 82,029 32,454 25,146 30,275 33,468 10.50% 6402 Telephone/Fax Charges 11,795 12,513 1,858 1,281 0 -100.00% 6403 Cell Phone Charges 0 0 7,803 6,185 4,200 -32.10%
6404 Internet Charges 0 0 1,213 1,036 1,300 25.50%
6405 Copier Lease/Paper Charges 0 0 0 0 1,300 0.00%
6416 Office Supplies/Expendable 1,155 1,407 749 1,250 1,500 20.00% 6420 Mileage Reimbursements 0 0 0 200 200 0.00%
6423 Office Furniture 0 0 41,725 41,725 0 -100.00%
6425 Vehicle Fuel, Supplies & Maint 88 92 91 96 200 108.30% 6440 Contracted Services 330,568 301,939 88,251 109,650 1,120 -99.00% 6518 Other Supplies 0 70 0 0 0 0.00%
6530 Conference/Training/Ed 1,099 5,995 1,021 10,496 6,000 -42.80% 6532 Maintenance/Other Supplies 3,735 8,605 15,415 500 1,000 100.00% 6560 Liability / Property Insurance 0 311 472 472 568 20.30% 6580 OPEB Obligation Expense 0 8,280 0 0 0 0.00%
6581 GASB 68-Pension Expense 0 61,036 0 0 0 0.00%
6610 Contingency 0 0 0 0 10,400 0.00%
6900 Interfund Charge - Fac. Maint. 14,510 24,239 19,391 24,239 25,245 4.20% 6902 Interfund Charges- Central Sup 0 0 4 0 0 0.00%
6904 Interfund Charges - Admin. Ove 64,485 59,873 47,898 59,873 60,608 1.20% 6907 Interfund Chrg/Vehicle Replcmt 1,867 2,467 1,974 2,467 2,467 0.00% 6908 Interfund Chrg/Vehicle Maint. 1,992 2,346 1,519 1,899 2,144 12.90% 6924 Interfund Charges- Motor Renta 141 112 147 184 161 -12.50% 6926 Interfund Chg Risk Charges 0 4,583 41 51 103 102.00% 7000 Vehicles and Equipment 182,153 472,882 6,724 105 0 -100.00% 7025 Software Cost 87,537 -92,523 26,372 0 0 0.00%
8000 Interest Expense 0 8,099 0 0 0 0.00%
8200 Transfer Out 0 0 1,212,445 1,212,445 0 -100.00%
8220 Transfers Out - Insurance Rese 10,299 0 0 0 0 0.00% Total Expense $ 1,320,447 $ 1,360,983 $ 2,086,153 $ 2,187,125 $ 810,291 Total Net Surplus/(Deficit) 52,463 $ $ 233,487 $ (1,058,362) $ (25,105) $ 500,360 30720000
270 City of Madera | 2025-2026 Operating Budget
IT Acquisition
FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4162 Interest Income 0 0 8,690 0 11,359 0.00%
4350 Interfund Charges/Computer Mai 0 0 240,000 300,000 375,508 25.20% 4355 Transfer-In 0 0 1,212,445 1,212,445 0 -100.00%
4900 Budgetary Carryover 0 0 0 0 536,985 0.00%
Total Revenue $ - $ - $ 1,461,135 $ 1,512,445 $ 923,852 6532 Maintenance/Other Supplies 0 0 0 0 10,000 0.00%
7000 Vehicles and Equipment 0 0 444,463 735,000 237,000 -67.80% 7025 Software Cost 0 0 428,663 438,345 676,852 54.40%
Total Expense $ - $ - $ 873,126 $ 1,173,345 $ 923,852
Total Net Surplus/(Deficit) $ - $ 588,009 - $ $ 339,100 $ - 30730000
2025-2026 Operating Budget | City of Madera 271
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City
Debt
Debt Service
The City Council established a Debt Management Policy on October 18, 2017 by adopting Resolution 17-163. The Debt Policy provides guidance in the issuance and management of debt and compliance with Government Code (GC) 8855(i).
Consistent with the requirements of GC 8855(i), the policy includes the purpose of the debt, type of debt that may be issued, relation of the debt to the capital improvement plan (if applicable), policy goals and internal control procedures to ensure that the proceeds of the debt issuance will be directed to the intended use.
The policy provides guidance for maintaining sound financial position while designing the debt issuance. The goals of the policy include ensuring flexibility in response to future service demands, changing revenue streams, fluctuations in operating expenses and meeting capital improvement objectives. Longterm debt may be issued to finance or refinance the construction, acquisition, and rehabilitation of capital improvements, equipment, and land. All debt must be
approved by the City Council. Short-term debt may be issued for operational cash flow or short-lived assets. The issuance of debt must not constitute an unreasonable burden to
taxpayers, ratepayers or constituents.
A summary of the City’s debt service obligations due during the Fiscal Year 2025/26 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 2025/26 (Schedule A) Fund Issuance Principal Interest Total
General Fund 2019 Solar Energy Lease $880,000 $435,029 $1,315,029 General Fund 2018 Police Facility Loan $61,600 $850 $62,450 General Fund 2019 LRBs (Fire Station) $165,000 $140,100 $305,100 Total General Fund $1,106,600 $575,979 $1,682,579
Water Enterprise 2015 Water/Wastewater Refunding Revenue Bonds $100,000 $47,915 $147,915 Water Enterprise 2019 Water Refunding Revenue Bonds $467,850 $167,834 $635,684 Total Water Fund $567,850 $215,749 $783,599
Sewer Enterprise 2021 BBVA Loan $404,000 $114,162 $518,162 Sewer Enterprise 2015 Water/Wastewater Refunding Revenue Bonds $1,350,000 $662,485 $2,012,485 Total Sewer Fund $1,754,000 $776,647 $2,578,747
CFD 2006 Fund 2018 KB Home Bond $117,070 $69,083 $186,153 Successor Agency 2018 Tax Allocation Bonds $1,630,000 $1,197,645 $2,827,645 Total Miscellaneous Funds $1,747,070 $1,266,728 $3,013,798 Total Debt Service $5,175,520 $2,835,103 $8,010,623
274 City of Madera | 2025-2026 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
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 $1,862,277 $448,179 $2,310,456
2025-2026 Operating Budget | City of Madera 275
The figure above summarizes the City’s debt service payments from Fiscal Year 2025/26 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 276 City of Madera | 2025-2026 Operating Budget
Capital Funds &
Projects
70104300 General Capital Projects
FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4355 Transfer-In 505,223 1,315,465 1,345,717 1,345,717 1,315,029 -2.30% 4659 Refunds and Reimbursements 0 0 0 0 0 0.00%
Total Revenue $ 505,223 $ 1,315,465 $ 1,345,717 $ 1,345,717 $ 1,315,029 7030 Facilities And Improvements 0 0 654,538 685,182 0 -100.00% 8000 Interest Expense 505,220 482,465 459,072 459,073 435,029 -5.20% 8001 Principal Payment 810,000 833,000 856,000 856,000 880,000 2.80% Total Expense $ 1,315,220 $ 1,315,465 $ 1,969,611 $ 2,000,255 $ 1,315,029 Total Net Surplus/(Deficit) (809,998) $ $ (623,894) 0 $ $ (654,538) $ - 278 City of Madera | 2025-2026 Operating Budget
2025-2026 Operating Budget | City of Madera 279
280 City of Madera | 2025-2026 Operating Budget
2025-2026 Operating Budget | City of Madera 281
282 City of Madera | 2025-2026 Operating Budget
2025-2026 Operating Budget | City of Madera 283
284 City of Madera | 2025-2026 Operating Budget
Purpose
Fund Department Amount Fund Department Amount
Dial A Ride Fund Finance - Transit 28,500 $ Equipment Fund Finance - Fleet 57,000 $ To cover maintenance costs on Transit vehicles.
Fixed Route Fund Finance - Transit 28,500General Fund Central Admin 11,524 $ General Capital Projects Engineering 1,315,029 $ Solar Lease PaymentGeneral Fund Police 40,610General Fund Fire 25,069General Fund Parks Admin 32,683General Fund Recreation 274General Fund Sr. Citizen Com. Service 699General Fund Aquatics Program 7,113General Fund Comm & Rec Centers 53,115Measure K - Police Police 6,786Faciliites Public Works 267,933Madera Transit Center Transit 12,380Parking Grants 2,223Drainage System Public Works 20,915 Sewer Maintenance Public Works 20,884Waste Water Treatment Plant Public Works 258,298General Fund Engineering 4,302Water Operations Public Works 513,452Airport Public Works 36,769 Non-Housing Tax Increment Successor Agency 2,849,765 $ Successor Agency Debt Service Fund Successor Agency 2,849,765 $ To cover Successor Agency annual debt service.
CFD 2006-1, KB Homes Finance 186,154 $ CFD Debt Fund - 2006 Bonds Finance 186,154 $ Annual Debt Service PaymentGeneral Fund Finance 1,007 $ Zone 1 Activities Landscape Maintenance Zones 839 $ General Fund Subsidy to Cover FY 25/26 Expenditures Zone 30 Activities Landscape Maintenance Zones 168
CFD 2005-1, City Wide Services Finance 300,000 $ General Fund Finance 316,440 $ Payment for City Services Provided Within CFDs CFD 2012-1, Public Service Finance 9,750CFD 2013-1 Madera Family Apts Finance 6,690Opioid Settlement Fund Central Admin 261,465 $ Police Grants Fund Police 261,465 $ Use of Opioid Settlement Funds for officer salary Non-Housing Tax Increment Successor Agency 15,000 $ Successor Agency Admin Successor Agency 15,000 $ To cover administrative costs for the Successor Agency General Fund Unassigned 650,000 $ Deferred Maintenance Public Works 650,000 $ To fund anticipated and future projects in Deferred Maintenance FundWaste Water Development Impact Fee Fund Engineering 250,000 $ Sewer Operating Public Works - Sewer 250,000 $ Transfer to cover new development's portion of Waste Water Bond Development Impact Fee - Police Fund Engineering 128,771 $ General Fund Police 128,771 $ Transfer to cover new development's portion of additional Police costs Admin Services Development Impact Fee Fund Engineering 15,000 $ General Fund Engineering 15,000 $ Transfer to cover engineering services proved to development impact fee funds Development Impact Fee - Drainage Existing Area Engineering 13,400 $ Drainage Operating Fund Public Works 40,000 $ To cover the cost of retention basin land acquisition Development Impact Fee - Drainage NE Quadrant Engineering 13,300 Development Impact Fee - Drainage NW Quadrant Engineering 13,300 Measure K - Police Police 180,158 $ Police Grants Fund Police 180,158 $ Grant match payment Drainage Fund Public Works 45,000 $ General Fund Engineering 45,000 $ To cover cost of drainage engineering services ARPA Finance 6,116,101 $ Sewer Fund Public Works 6,116,101 $ ARPA Funded ProjectsMeasure K - Police Police 112,000 $ General Fund Finance 112,000 $ Annual repayment amount on loan made by General Fund in 2018 Local Transportation Fund Engineering 611,000 $ General Fund Engineering 611,000 $ Transfer to cover engineering services provided to transportation projects.
Solid Waste Operations Fund Public Works 400,000 $ General Fund Public Works - Streets 400,000 $ To cover alley paving contract costs.
Transfer Schedule
FY 25-26 Budget
From To
Transfer Schedule
2025-2026 Operating Budget | City of Madera 285
Solid Waste Operations Fund Public Works 44,000 $ General Fund Police - Graffiti Abatement 44,000 $ To cover cost of graffiti abatement.
Solid Waste Operations Fund Public Works 18,903 $ General Fund Police - Code Enforcement 18,903 $ Transfer to cover Code Enforcement activity related to solid waste issues Solid Waste Operations Fund Public Works 120,000 $ General Fund Parks 120,000 $ To cover the cost of garbage collection services provided by Parks employees.
Measure T Street Maintenance Engineering 860,000 $ General Fund Public Works-Streets 860,000 $ Transfer from Measure T for Operational Costs Water Operations Fund Public Works 60,000 $ General Fund Parks 60,000 $ To cover cost of ponding basins on Parks property.
Gas Tax - Street Maintenance Public Works 74,682 $ General Fund Public Works- Streets 74,682 $ Loan Repayment to General Fund Gas Tax - Street Maintenance Public Works 1,736,580 $ General Fund Public Works - Streets 1,500,000 $ Transfer Gas Tax For Operational Costs General Fund Police - Graffiti Abatement 39,122
General Fund Parks - Median Landscaping 197,458
Measure T Suppl. Street Maintenance Engineering 300,000 $ General Fund Public Works - Streets 300,000 $ To fund 10' x 10' Patching Program Parks Development Impact Fee Fund Engineering 659,640 $ Parks Grants Fund Parks 659,640 $ To fund grant match on ORLP Grant General Grants Fund Finance 202,137 $ Parks Grants Fund Parks 202,137 $ To fund Tozer Park project with unspent CDBG revolving loan moniesGeneral Fund Parks 96,000 $ Parks Grants Fund Parks 96,000 $ To fund batting cage construction at Lions Town & County ParkMeasure T - ADA Compliance Engineering 102,000 $ General Fund Public Works - Streets 102,000 $ To fund FY 25/26 Sidewalks Project Total 17,823,832 $ 17,823,832 $
286 City of Madera | 2025-2026 Operating Budget
RESOLUTION NO. 25-______
A RESOLUTION OF THE COUNCIL OF THE CITY OF MADERA ADOPTING THE APPROPRIATIONS LIMIT FOR THE 2025/2026 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 2025/2026 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 Sixty-two million, seven hundred and eighty-eight thousand, one hundred and seventy-eight dollars ($62,788,178).
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: $ 30,255,317 Reference Document
Exclusions: $1,682,578 General Fund Debt Service
Appropriations Subject to Limit: $ 28,572,739 Worksheet #2 Current Limit: $62,788,178 Worksheet #3
Amount Over (Under) Limit: $ (34,215,439)
CITY OF MADERA
ARTICLE XIIIB APPROPRIATIONS LIMIT CALCULATION
WORKSHEET #1
FOR THE 2025/2026 FISCAL YEAR
ATTACHMENT 2
Interest
Non-Interest Percent of Income Total Tax
Revenues Total Allocation Proceeds
General Fund
Tax Proceeds Budgeted $ 29,251,532 66.92% $ 1,003,785 $ 30,255,317 Non Tax Proceeds Budgeted $ 14,460,338 33.08% $ 496,215 Total Revenue Budgeted $ 43,711,870 100.00%
Total Interest Income Budgeted $ 1,500,000
Total Tax Proceeds Budgeted: $ 30,255,317
CITY OF MADERA
ARTICLE XIIIB APPROPRIATIONS LIMIT CALCULATION
WORKSHEET #2
FOR THE 2025/2026 FISCAL YEAR
Summary of Tax Proceeds Revenue & Interest Allocation
ATTACHMENT 3
A. Last Year's Appropriations Limit (Unadjusted) $59,494,976 B. Adjustment Factors % of Change Factor Source
1. Growth in City Population -0.85 0.9915 State Calculation
2. California per Capita Personal
Income Growth 6.44 1.0644 State Calculation
3. Calculation of Factor: (B1 x B2) 1.0554
C. Annual Adjustment Dollars: (A x B3) - A $3,293,202
D. 2025/2026 Projected Appropriations Limit: (A + C) $62,788,178
CITY OF MADERA
ARTICLE XIIIB APPROPRIATIONS LIMIT CALCULATION
WORKSHEET #3
FOR THE 2025/2026 FISCAL YEAR
Price and
Population Letter
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