Update 06/20/2025 at 5:16 p.m. Madera City Council Agenda Page 1 of 3 June 25, 2025
NOTICE AND CALL OF THE
SPECIAL MEETING OF THE MADERA CITY COUNCIL
205 W. 4th Street, Madera, California 93637
NOTICE AND AGENDA
Wednesday, June 25, 2025 Council Chambers
6:00 p.m. City Hall
The Madera City Council meetings are open to the public. This meeting will also be available for public viewing and participation through Zoom. Members of the public may also observe the live-streamed meeting on the City’s website at www.madera.gov/live. Members of the public may comment on agenda items at the meeting or remotely through an electronic meeting via phone by dialing (669) 900- 6833 enter ID: 896 6146 0340 #. Press *9 to raise your hand to comment and *6 to unmute yourself to speak. Comments will also be accepted via email at [email protected] or by regular mail at 205 W. 4th Street, Madera, CA 93637.
“Wordly” can translate into 25+ different languages. To access written translation during the meeting, please
scan the QR Code or click this link:
https://attend.wordly.ai/join/FTZJ-3396
“Wordly” puede traducir a más de 25 idiomas diferentes.
Para acceder a la traducción durante la reunión, por favor escanee el código QR o haga clic en el enlace:
https://attend.wordly.ai/join/FTZJ-3396
Update 06/20/2025 at 5:16 p.m. Madera City Council Agenda Page 2 of 3 June 25, 2025
CALL TO ORDER:
ROLL CALL: Mayor Cece Gallegos
Mayor Pro Tem Jose Rodriguez, District 2
Councilmember Rohi Zacharia, District 1
Councilmember Steve Montes, District 3
Councilmember Anita Evans, District 4
Councilmember Elsa Mejia, District 5
Councilmember Artemio Villegas, District 6
INVOCATION:
PLEDGE OF ALLEGIANCE:
APPROVAL OF AGENDA:
PUBLIC COMMENT:
Members of the public shall have an opportunity to address the City Council regarding matters on this Agenda at the time the agenda item is called. Speakers should limit their comments to three (3) minutes.
A. CONSENT CALENDAR:
A-1 Project List for Fiscal Year (FY) 2025/26 Funded by Senate Bill 1 (SB 1) Road Maintenance and Rehabilitation Account (RMRA) – Local Streets and Roads Funding Program Recommendation: Adopt a Resolution Approving the City of Madera Project List for FY 2025/2026 Funded by the SB 1 RMRA of the Local Streets and Roads Funding Program (Report by Keith Helmuth)
A-2 Request by Artemio R. Rangel for Connection to the City’s Water System Recommendation: Adopt a Resolution approving an Agreement for Outside City Limits Water Connection for 16555 North Lake Street (APN 037-020-010) (Report by Keith Helmuth)
B. PETITIONS, BIDS, RESOLUTIONS, ORDINANCES, AND AGREEMENTS:
B-1 Presentation and Adoption of the Fiscal Year 2025/26 Proposed Budget Recommendation: 1. Conduct a Public Hearing and Adopt the Resolution approving the Operating, Capital, and Debt Budgets for Fiscal Year 2025/26
2. Adopt a Resolution establishing an Appropriations Limit for Fiscal Year 2025/26 in the amount of $62,788,178 (Report by Michael Lima) G. CLOSED SESSION:
G-1 Conference with Labor Negotiators Pursuant to Government Code §54957.6 Agency Designated Representative: Arnoldo Rodriguez
Unrepresented Positions: Police Chief, Director of Parks & Community Services, City Engineer, Director of Human Resources, Director
of Information Technology, Chief Building Official,
Planning Manager, Director of Financial Services,
Public Works Operations Director, and Director of
Community Development
FUTURE MEETING DATES:
Wednesday, July 2, 2025
Update 06/20/2025 at 5:16 p.m. Madera City Council Agenda Page 3 of 3 June 25, 2025
Wednesday, July 16, 2025
ADJOURNMENT:
The meeting room is accessible to the physically disabled. Requests for accommodations for persons with disabilities such as signing services, assistive listening devices, or alternative format agendas and reports needed to assist participation in this public meeting may be made by calling the City Clerk’s Office at (559) 661-5405 or emailing [email protected] . Those who are hearing impaired may call 711 or 1-800-735-2929 for TTY Relay Service. Requests should be made as soon as practicable as additional time may be required for the City to arrange or provide the requested accommodation.
Requests may also be delivered/mailed to: City of Madera, Attn: City Clerk, 205 W. 4th Street, Madera, CA 93637. At least seventy-two (72) hours’ notice prior to the meeting is requested but not required.
When making a request, please provide sufficient details that the City may evaluate the nature of the request and available accommodations to support meeting participation. Please also provide appropriate contact information should the City need to engage in an interactive discussion regarding the requested accommodation.
Please silence or turn off cell phones and electronic devices while the meeting is in session. Regular meetings of the Madera City Council are held the 1st and 3rd Wednesday of each month at 6:00 p.m. in the Council Chambers at City Hall.
Any writings or documents provided to a majority of the City Council within 72 hours of the meeting regarding any item on this agenda will be made available for public inspection at the City Clerk’s office located at 205 W. 4th Street, Madera, CA 93637 and on the City website at www.madera.gov Questions regarding the meeting agenda or conduct of the meeting, please contact the City Clerk’s Office at (559) 661-5405.
Para asistencia en español sobre este aviso, por favor llame al (559) 661-5405.
I, Alicia Gonzales, City Clerk for the City of Madera, declare under penalty of perjury that I posted the above agenda for the Special Meeting of the Madera City Council for June 25, 2025, near the front entrances of City Hall and on the City’s website www.madera.gov at 5:50 p.m. on June 20, 2025. _______________________
Alicia Gonzales, City Clerk
REPORT TO CITY COUNCIL
Approved by:
_________________________________
Council Meeting of: June 25, 2025
Agenda Number: A-1
Keith Helmuth, City Engineer
Arnoldo Rodriguez, City Manager
SUBJECT:
Project List for Fiscal Year (FY) 2025/26 Funded by Senate Bill 1 (SB 1) Road Maintenance and Rehabilitation Account (RMRA) – Local Streets and Roads Funding Program RECOMMENDATION:
Adopt a Resolution approving the City of Madera Project List for FY 2025/26 funded by the SB 1 RMRA of the Local Streets and Roads Funding Program
SUMMARY:
On April 28, 2017 the Governor of the State of California signed SB 1, known as the Road Repair and Accountability Act of 2017, to address basic road maintenance, rehabilitation, and critical safety needs on both the State Highway and the local streets and road system.
The State Controller (Controller) deposits portions of funding from increases to certain fuel excise and sales taxes and vehicle registration fees into the RMRA Account of which a percentage is apportioned by the Controller to eligible cities and counties.
Streets and Highways Code Section 2034(a)(1) requires that prior to receiving an apportionment of RMRA funds, an eligible municipality shall submit to the California Transportation Commission (CTC) a list of eligible projects proposed to be funded with RMRA funds pursuant to an adopted resolution by the applicable Council or County Board of Supervisors at a regular meeting. The list of projects must include a description and the location of each proposed project, a proposed schedule for the project’s completion, and the estimated useful life of the improvement.
DISCUSSION:
FY 2025/26 marks the 9th year that the City is receiving SB 1 funding. This funding enables the City to continue essential road maintenance and rehabilitation projects, safety improvements and the repair of aging bridges. The City anticipates receiving approximately $1,802,671 in the upcoming FY, an increase of approximately 6.0 percent over the amount projected in the previous year.
How are streets selected?
The City uses a Pavement Management System (PMS) to validate that expenditures on roads and programmed in the most cost-effective manner. The PMS is based on the Pavement Condition Index (PCI) of all streets maintained in the City. Recommended treatments and costs depend on the PCI and available funding. The PCI is a component of the PMS. PCI uses a scale rating of 0 to 100, where 0 is the worst/failed condition and 100 represents a new road in near perfect condition. The City recently updated the PMS for the entire street network which includes all arterial, collector and residential/local streets. The results are presented in Table 1.
Table 1: PCI Rating based on 2024 Survey
Street Functional Classification Average PCI Rating
Arterials 66 Fair
Collectors 62 Fair
Local/Residential Streets 56 Fair
The PMS generates a list of streets recommended for rehabilitation for the next 10 years. Staff then evaluates the Year 1 list with the intent to follow the recommendation closely and only modifying the selected streets for conditions that may impact scheduling such as planned underground utility work. The streets selected have a PCI range between 40-80. Recommended treatment includes micro-surfacing with localized patching as needed. Upon further investigation, the proposed treatment may be altered should the condition be different than what the PMS projected. This treatment should raise the PCI into the good category for the selected streets.
RMRA is only one of several street maintenance funding sources There are many more miles of streets that are slated to receive maintenance projects in the next three years than the streets recommended for inclusion in the FY 2025/26 RMRA program. The City has approximately $4.5 million set aside to assign to projects identified in the PMS update.
These funds include Measure T, Local Partnership Program, prior year excess RMRA funds, and Local Transportation Funds (LTF).
Exhibit A, attached to the resolution, identifies the streets and roads that will be submitted to the CTC for consideration. A map of said improvements is provided as an attachment to this report. The list of street segments anticipated to be addressed as part of the FY 2025/26 RMRA cycle are also shown below on Table 2.
Table 2: FY 2025/26 RMRA List of Locations
Cleveland Avenue Westbound (Sharon Ave to Owens St)
N Gateway Dr Northbound (County Yard to Cleveland Ave)
N Gateway Dr Southbound (County Yard to Cleveland Ave)
S D St (E 9th St to 4th St)
W Olive (Grove St to Santa Cruz St)
Pecan Ave (Stadium Rd to Colombard St)
Howard Rd Westbound (Amerine Ave to Fairview Ave)
Howard Rd Westbound (Greystone to Autumn Rd)
N Lake St Southbound (Sherwood Way to E Kennedy St)
W Gary Ln (Chatom Way to Monterey St)
The RMRA guidelines allow for modifications to the list (for example, if there are not enough funds to complete this list) as long as the final expenditure report reflects the actual completed streets. The City, upon expending program funds, is required to submit documentation to the CTC that details the expenditure of RMRA funds. This documentation includes a description and location, the amount of funds expended on the project, the completion date, and the estimated useful life of the improvement. The submittal of the project list and reporting process is done through the CalSmart website provided by CTC.
Staff is hereby recommending that Council approve the project list as presented.
FINANCIAL IMPACT:
There is no fiscal impact on the City’s General Fund. The Project, when awarded through a separate action, will be funded by revenues generated by the SB1 RMRA and other local transportation funds if needed with no General Fund Impact.
ALTERNATIVES:
Should the Council elect to not approve the resolution adopting the City of Madera project list for FY 2025/26 funded by the SB 1 RMRA, then the following alternatives can be considered:
1. Provide guidance to staff to modify the project list. The City has 90 days following the July 1st deadline to submit a list.
Elect not to approve the project list and become ineligible for SB 1 RMRA funds.
ATTACHMENTS:
1. Resolution
a. Exhibit A – Project List
2. Project Map
Attachment 1
Resolution
RESOLUTION NO.25-
RESOLUTION TO ADOPT THE CITY OF MADERA PROJECT LIST FOR FISCAL YEAR (FY) 2025/26 FUNDED BY SENATE BILL 1 (SB 1) ROAD
MAINTENANCE AND REHABILITATION ACCOUNT (RMRA) – LOCAL
STREETS AND ROADS FUNDING PROGRAM
WHEREAS, Senate Bill 1 (SB 1), the Road Repair and Accountability Act of 2017 (Chapter 5, Statutes of 2017) was passed by the Legislature and Signed into law by the Governor in April 2017 in order to address the significant multi-modal transportation funding shortfalls statewide; and
WHEREAS, SB 1 includes accountability and transparency provisions that will ensure the residents of the City of Madera are aware of the projects proposed for funding in our community and which projects have been completed each fiscal year; and WHEREAS, the City of Madera must adopt by resolution a list of all projects proposed to receive funding from the RMRA, created by SB 1, which must include a description and the location of each proposed project, a proposed schedule for the project’s completion, and the estimated useful life of the improvement; and
WHEREAS, the City of Madera, is anticipated to receive an estimated $1,802,671 in RMRA funding in FY 2025/2026 from SB 1; and
WHEREAS, this is the eighth year in which the City of Madera is receiving SB 1 funding and will enable the City of Madera to continue essential road maintenance and rehabilitation projects, safety improvements, repairing and replacing of aging bridges, and increasing access and mobility options for the traveling public that would not have otherwise been possible without SB 1; and
WHEREAS, the City of Madera used a Pavement Management System to develop the SB 1 project list to ensure revenues are being used on the most cost-effective projects that also meet the community’s priorities for transportation investment; and WHEREAS, funding from SB 1 will help the City of Madera maintain and rehabilitate various streets/roads throughout the City of Madera this year and hundreds of similar projects into the future; and
WHEREAS, the 2023 California Statewide Local Streets and Roads Needs Assessment found that the City of Madera’s streets and roads are in an “at-risk” condition and this revenue will help us increase the overall quality of our road system and over the next decade will bring our streets and roads into an improved condition; and
WHEREAS, maintaining and preserving the local street and road system in good condition will reduce drive times and traffic congestion, improve bicycle safety, and make the pedestrian experience safer and more appealing, which leads to reduce vehicle emissions helping the State achieve its air quality and greenhouse gas emissions reductions goals; and WHEREAS, the SB 1 project list and overall investment in our local streets and roads infrastructure with a focus on basic maintenance and safety, investing in complete streets infrastructure, and using cutting-edge technology, materials and practices, has significant positive co-benefits citywide.
NOW, THEREFORE IT IS HEREBY RESOLVED, ORDERED AND FOUND by the City Council of the City of Madera, State of California, as follows:
1. The foregoing recitals are true and correct.
2. The City Council approves the FY 2025/2026 SB 1 Project List planned to be funded with RMRA revenues attached in Exhibit A.
3. This resolution is effective immediately upon adoption. * * * * * * * * * * *
Exhibit A
Project List
Agency Name County Project Title Project Description Project Location Pre-Construction Completion
Start
Construction
Construction
Completion
Useful Life Minimum
(yr)
Useful Life
Maximum (yr)
Cleveland Avenue Westbound (Sharon Ave to Owens St)
N Gateway Dr Northbound (County Yard to Cleveland Ave)
N Gateway Dr Southbound (County Yard to Cleveland Ave)
S D St (E 9th St to 4th St)
W Olive (Grove St to Santa Cruz St)
Pecan Ave (Stadium Rd to Colombard St)
Howard Rd Westbound (Amerine Ave to Fairview Ave)
Howard Rd Westbound (Greystone to Autumn Rd)
N Lake St Southbound (Sherwood Way to E Kennedy St)
W Gary Ln (Chatom Way to Monterey St)
5 to 20 5 to 20
EXHIBIT A
2025/26 RMRA List of Projects
Preliminary engineering and preparation of plans specifications and estimates. Scope of contract work includes varying
pavement repair, restoration and rehabilitation strategies, ADA access ramp upgrades as needed, striping and pavement markings, spot curb and gutter replacement for improved drainage
City of Madera Madera RMRA Seals/Overlays
2025-26
March 2026 September
2026 July 2026
Attachment 2
Project Map
Sources: Esri, HERE, Garmin, Intermap, increment P Corp., GEBCO, USGS, FAO, NPS, NRCAN, GeoBase, IGN, Kadaster NL, Ordnance Survey, Esri Japan, METI, Esri China (Hong Kong), (c) OpenStreetMap contributors, and the Legend
RMRA FY 2025/26
R-108
Location Map
REPORT TO CITY COUNCIL
Approved by:
_________________________________
Council Meeting of: June 25, 2025
Agenda Number: ͲϮ
Keith Helmuth, Department Director
_________________________________
Arnoldo Rodriguez, City Manager
SUBJECT:
Request by Artemio R. Rangel for connection to the City’s water system RECOMMENDATION:
Adopt a Resolution approving an Agreement for Outside City Limits Water Connection for 16555 North Lake Street (APN 037-020-010)
SUMMARY:
The City of Madera (City) has a policy wherein properties located outside the City Limits, but proximate to the City water and sewer systems, may, under certain conditions, apply for and receive City utility services. If approved by City Council, this Agreement for Outside City Limits Water Connection for 16555 N. Lake Street (APN 037-020-010) (Agreement) will be documented and recorded on the property's title, ensuring that future transactions involving the property, such as its sale, will ensure the Agreement be listed in the Title Report. This provision ensures that all stakeholders involved in property transactions are made aware of the Agreement's existence and terms.
DISCUSSION:
The property owner, Artemio R. Rangel (Owner), has an existing single-family residence on a 0.98- acre parcel located on the east side of Lake Street, between Ellis Street and Martin Street. The Owner has made a request to connect to the existing 12-inch City water main in Lake Street due to the failure of the well, which previously served the residents water needs. The Owner has emphasized the urgency of this matter as the lack of potable water leaves him with limited options, potentially requiring reliance on bottled water or incurring expenses for water delivery services.
Importantly, all expenses associated with the water service lateral installation and subsequent charges will be borne by the Owner, including:
Water Service Lateral: A one-inch water meter and backflow preventer, and lateral branch line will be installed on the existing water main on Lake Street. This metered installation will follow the standard procedure for all new City connections. Development Impact Fees (DIF): A DIF of $845, designed for one house, will be collected prior to permitting the water connection. This fee aligns with the City's development policies and is a standard procedure for new connections. Encroachment Permit Fee: An encroachment permit fee of $202 will be levied on the Owners. This fee covers administrative expenses related to the installation process. Volumetric Charges: Once connected, the Owners will be subject to volumetric charges, akin to existing utility customers. These charges are consumption-based and will be reflective of their water usage.
The Local Agency Formation Commission (LAFCO) has approved the connection for the home on this parcel to City water service outside the current City limits. This Agreement will be recorded on the title and will outline specific terms and conditions pertinent to the provided services. The Agreement serves as a critical document delineating the terms of service for the subject property and includes the Owners' covenant not to protest annexation. This covenant signifies the property owners' agreement not to oppose or protest potential future annexation efforts by the City.
FINANCIAL IMPACT:
In consideration of the request for the outside city limits water connection, it is important to note that approving this request incurs no additional expense to the City, the Water Enterprise Fund, or the General Fund. All costs associated with the physical construction of the water lateral and meter will be solely borne by the Owners.
This arrangement ensures that the financial burden of the physical installation of the water lateral and meter, as well as the applicable DIF fees, falls entirely upon the property Owners.
There is no direct impact on the City's financial resources or utility funds due to this approval.
ALTERNATIVES:
The denial of this Agreement could impact the residents of the specified property, leading the Owner to face unforeseen challenges. Without the approved water connection, the residents may encounter difficulties in obtaining access to potable water. This could prompt them to seek alternative and potentially costly measures to meet their basic water needs. Such alternatives might include reliance on bottled water or the expense of arranging water delivery services.
ATTACHMENTS:
1. Location Map
2. Resolution
Exhibit A – Agreement
Attachment 1
Location Map
16555 N. Lake Street
Attachment 2
Resolution
RESOLUTION NO. 25-_____
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MADERA,
CALIFORNIA, APPROVING AGREEMENT FOR OUTSIDE CITY LIMITS WATER CONNECTION FOR 16555 N. LAKE STREET (APN 037-020-010)
WHEREAS, Artemio R. Rangel owns the property located at 16555 N. Lake Street (“Property”) and desires to connect the Property to the City of Madera (City) water system; and WHEREAS, the property is located in the unincorporated territory of the County of Madera; and
WHEREAS, the City Council is willing to authorize said connection to the City’s water system, subject to certain conditions; and
WHEREAS, all costs to connect to the City water system will be borne by the Property owner.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF MADERA HEREBY finds, orders and resolves as follows:
1. The above recitals are true and correct.
2. The Council approves the Agreement for Outside City Limits Water Connection for 16555 N. Lake Street (APN 037-020-010) (Agreement) which is attached to this resolution as Exhibit A and incorporated by reference.
3. The City Engineer and City Clerk with concurrence of the City Attorney are authorized to make any clerical and non-material corrections to this resolution and the Agreement.
4. Staff is hereby directed to record the Agreement.
5. This resolution is effective immediately upon adoption. * * * * * * * * * * * * *
Exhibit A
Agreement
RECORDED AT THE REQUEST OF
AND WHEN RECORDED MAIL TO:
CITY CLERK
CITY OF MADERA
205 W. 4TH STREET
MADERA, CA 93637
Presented for Recordation by the City of Madera
Fee Waived Per Sections 27383 & 27388.1(a)(2)(D) of the Government Code………No Fee Due Address: 16555 N Lake Street, Madera, California
APN: 037-020-010
AGREEMENT FOR OUTSIDE CITY LIMITS WATER CONNECTION
FOR 16555 N Lake Street (APN 037-020-010)
This AGREEMENT FOR OUTSIDE CITY LIMITS WATER CONNECTION FOR 16555 N Lake Street (“Agreement”), is made and entered into this 25ƚŚ day of June͕ 2025, by and between the CITY OF MADERA, a municipal corporation of the State of California, hereinafter called “CITY”, and ARTEMIO R. RANGEL, hereinafter called “OWNER”.
RECITALS
A. OWNER is the record owner of that certain real property located at 16555 N Lake Street, in the County of Madera, California and more particularly described below.
B. The Property consists of 0.98 acres, more or less, located on the east side of Lake Street, between Ellis Street and Martin Street, known as 16555 N Lake Street, in the unincorporated territory of Madera County (the “Subject Property”).
C. OWNER desires a water connection to serve one single-family dwelling on the Subject Property.
D. CITY is willing to authorize said water connection subject to conditions as set forth in this Agreement.
AGREEMENT
In consideration of the recitals above, which are incorporated herein, and the mutual promises contained herein, the Parties agree as follows:
1. Authority to Connect to City Water. CITY hereby authorizes OWNER to connect to the 12-inch water main on Lake Street to serve one dwelling for domestic residential (no commercial or agricultural) uses only on the Subject Property located at 16555 N Lake Street, which property is more particularly described as follows:
THE LAND REFERRED TO HEREIN BELOW IS SITUATED IN THE UNINCORPORATED AREA, COUNTY OF MADERA, STATE OF CALIFORNIA, AND IS DESCRIBED AS FOLLOWS:
A parcel of land in the Northwest Quarter of Section 7, Township 11 South, Range 18 East, Mount Diablo Base and Meridian, bounded and described as follows:
Beginning at a point on the East right of way line of a County road, said point of beginning bearing North 00°0' along the West line of said Northwest Quarter of Section 7, a distance of 300.00 feet and South 89°37' East 30.00 feet from the West Quarter corner of said Section 7, thence from said point of beginning and along said East right of way North 0°0' 100.00 feet, thence parallel to South line of said northwest quarter, South 89°37' East 435.60 feet, thence South 0°0’ 100.00 feet and North 89°37' West 435.60 feet to the point of beginning.
Excepting therefrom the West 10 feet thereof, as granted to the County of Madera, by Deed dated March 15, 1967 and recorded on May 19, 1967 in Book 987 of Official Records, at Page 82, Madera County Records.
2. Payment of Fees. Prior to any such water connection, APPLICANT shall pay to CITY water impact fees which total $845.00 or that which may be in effect at the time fees are paid.
Impact fees are based on one single family residence on a single parcel. Any additional development on the Subject Property will be subject to additional CITY impact fees. OWNERS shall also pay the CITY connection, permit, inspection or other fees as required. On and after connection of OWNERS’ property to the CITY water system, OWNER shall pay to CITY the monthly water service charges as determined by the Director of Finance.
3. Municipal Service Application and Service Rates. In addition to this Agreement, OWNER agrees to complete a Municipal Service Application to apply for water and agree to pay the water rates applicable to City residents which will be billed in accordance with City billing of City residents. As a new water service connection, OWNER is required to install a water meter and a reduced pressure back flow prevention device at property line in accordance with CITY Standard Specifications and destroy any existing well onsite or disconnect from any community well in accordance with the Madera County and California Department of Health Standards.
4. Discontinuance of Utilities. The parties acknowledge that one result of the utility billing method of payment is to allow City to use the non-judicial remedy of discontinuing all utility services in the event of a default by OWNER in the performance of its duties and obligations pursuant to the Agreement.
5. No Assignment; Agreement Runs with the Land. The rights and obligations of the parties shall not be assigned or transferred to others without the prior written consent of the other party. This Agreement shall be binding upon and insure to the benefit of the parties’ successors or assigns. The burdens and benefits of this Agreement shall run with the land identified in Exhibit A attached hereto. This Agreement shall be executed in recordable form.
6. Notices. All notices to be given under this Agreement shall be in writing and either:
(a) Sent by certified mail, return receipt requested, in which case notice shall be deemed delivered three (3) business days after deposit, postage prepaid in the United States Mail,
(b) Sent by a nationally recognized overnight courier, in which case notice shall be deemed delivered one (1) business day after deposit with this courier, or (c) By telecopy or similar means, if a copy of the notice is also sent by United States Certified Mail, in which case notice shall be deemed delivered on transmittal by telecopier or other similar means provided that a transmission report is generated by reflecting the accurate transmission of the notices, as follows:
TO OWNER: Artemio R. Rangel
1578 Michoacan Court
Madera, CA 93638
TO CITY: CITY OF MADERA
Attn: City Manager
205 W. 4th Street
Madera, CA 93637
These addresses may be changed by written notice to the other party, provided that no notice of a change of address shall be effective until actual receipt by the parties of the notice.
Copies of notices are for informational purposes only, and a failure to give or receive copies of any notice shall not be deemed a failure to give notice.
7. Limitation on Use of City Water. OWNER agreesthat the water provided by the CITY shall be used only for domestic water service to the Subject Property. Any future water connection for property development purposes is subject to CITY approval.
8. LAFCo Approval. The Subject Property is located outside the corporate limits of the City of Madera but within the City’s Sphere of Influence. Due to this, the CITY must obtain authorization from the Madera Local Agency Formation Commission (LAFCo) to extend and/or connect utility services to the subject property. LAFCo authorization requires the submittal of an application for review. The CITY has prepared and submitted the required application, and LAFCo has authorized the extension and/or connection of utility services to the Subject Property.
9. Annexation. In accordance with Government Code Section 56133 (b) and LAFCo’s approval of the application to extend and/or connect utility services to the Subject Property, OWNER agrees not to protest the future annexation of the subject property into the City of Madera, if such annexation is not subject to conditions, excluding the facts pertaining to the annexation itself or the extension of water or sanitary sewer service, which might materially prejudice those holding interest in the Subject Property.
10. Attorney’s Fees. If either party commences an action against the other to enforce this Agreement, or because of the breach by either party of this Agreement, the prevailing party in this action shall be entitled to recover attorney fees and costs incurred in connection with the prosecution or defense of this action, including any appeal of the action, in addition to all other relief. Prevailing party within the meaning of this Section shall include, without limitation, a party who successfully brings an action against the other party for sums allegedly due or performance of covenants allegedly breached, or that party who obtains substantially the relief sought in the action.
11. Entire Agreement. This Agreement contains the entire agreement between the parties as to the subject matter hereof. This Agreement shall not be construed to relieve OWNER from properly maintaining improvements on OWNERS’ property as required by any existing site plan or conditional use permit, to excuse compliance with any law or regulation of general application, or to address any developmental requirements that may be applied to any future development of OWNERS’ property. Without limitation of the foregoing, OWNER acknowledges that the Development Impact Fees paid as provided herein are for the existing residence only, and any additional residences or other uses or additional improvements will require the payment of additional Development Impact Fees as may be applicable to such additional residences, uses or improvements.
No promise, representation, warranty, or covenant not included in this Agreement has been or is relied on by either party. Each party has relied upon his own examination of this Agreement, the counsel of his own advisors, and the warranties, representations, and covenants in the Agreement itself. The failure or refusal of either party to read the Agreement or other documents, or to obtain legal or other advice relevant to this transaction constitutes a waiver of any objection, contention, or claim that might have been based on such reading, inspection, or advice.
12. Time of the Essence. Time is of the essence for each condition, term, and provision in this Agreement.
13. Counterpart Signatures. This Agreement may be executed in one or more counterparts. Each shall be deemed an original and all taken together shall constitute one and the same instrument. The execution of this Agreement is deemed to have occurred, and this Agreement shall be enforceable and effective only on the complete execution of this Agreement by the parties.
14. Severance. If any term or provision of this Agreement shall, to any extent, be held invalid or unenforceable, the remainder of this Agreement shall not be affected.
15. No Waiver. A waiver or breach of a covenant or provision in this Agreement shall not be deemed a waiver of any other covenant or provision in this Agreement, and no waiver shall be valid unless in writing and executed by the waiving party. An extension of time for performance of any obligation or act shall not be deemed an extension of the time for performance of any other obligation or act.
16. Headings. Headings at the beginning of each section and subsection are solely for the convenience of the parties and are not a part of and shall not be used to interpret this Agreement. The singular form shall include the plural and vice versa. This Agreement shall not be construed as if it had been prepared by one of the parties, but rather as if both parties have prepared it. Unless otherwise indicated, all references to sections are to this Agreement. All exhibits referred to in this Agreement are attached to it and incorporated to it by this reference.
17. Applicable Law. This Agreement shall be governed and construed in accordance with California law. This Agreement concerns real property located in Madera, California and each party agrees that a court of competent jurisdiction for the judicial district including Madera, California would be the most appropriate court for any litigation that might arise in connection with this Agreement.
18. Authority to Sign. Each party signing below certifies that he or she is authorized to execute this Agreement and thereby obligate the party on whose behalf such signature is made. The authority of each signer was, if necessary, granted by appropriate corporate action.
19. Amendments to Agreement. This Agreement may be modified or amended only by a writing duly authorized and executed by both parties. It may not be amended or modified by oral agreements or understanding between the parties. This Agreement and any modification or amendment thereto shall only be effective if authorized by the City Council of the City of Madera.
20. Limitation on Use of City Water. OWNER agrees that the water provided by the CITY shall be used only for domestic use and residential landscape irrigation use. No use of CITY water for agricultural irrigation or other use atypical of residential use shall be allowed.
IN WITNESS WHEREOF, the parties hereto have executed this Agreement the day and year hereinabove first written.
CITY OF MADERA OWNERS
By: ___________________________ By: ___________________________ Keith B. Helmuth, City Engineer Artemio R. Rangel, Owner By: ___________________________
Cece Gallegos, Mayor
ATTACH NOTARY ACKNOWLEDGEMENT
ATTEST:
By: ____________________________
Alicia Gonzales, City Clerk
APPROVED AS TO LEGAL FORM:
By: ____________________________
Shannon L. Chaffin, City Attorney
REPORT TO CITY COUNCIL
Approved by: Council Meeting of: June 25, 2025
Agenda Number: B-1
Michael Lima, Director of Financial Services
Arnoldo Rodriguez, City Manager
SUBJECT:
Presentation and Adoption of the Fiscal Year 2025/26 Proposed Budget RECOMMENDATION:
1. Conduct a Public Hearing and Adopt the Resolution approving the Operating, Capital, and Debt Budgets for Fiscal Year 2025/26
2. Adopt a Resolution establishing an Appropriations Limit for Fiscal Year 2025/26 in the amount of $62,788,178
DISCUSSION:
The Fiscal Year (FY) 2025/26 Proposed Budget is attached for Council consideration. Council may recall that as part of the City’s budget process, staff conducted workshops pertaining to the City’s Budget. More specifically, Council held workshops on:
April 2, 2025: FY 2024/25 year-to-date results and FY 2024/25 year-end projections. June 11, 2025: FY 2025/26 estimated revenues and underlying assumptions behind the revenue figures
June 18, 2025: FY 2025/26 Capital Improvement Plan (CIP), FY 2025/26 projected appropriations and expense assumptions.
The workshops were intended to provide Council and the community with a preliminary overview of the 5-year CIP, the Citywide Operating Budget for FY 2025/26, and the related revenue sources and expenditures by fund and department that collectively comprise the City’s Budget.
SUMMARY OF PROPOSED BUDGET:
The FY 2025/26 Proposed Budget’s annual operational revenues, including transfers, will sufficiently pay for projected operational expenditures. Operational expenditures are the normal cost of conducting City business and providing services to the Madera community (e.g., personnel, utilities, supplies, equipment, contractual services, and similar costs). The following is a summary of the budget elements:
GENERAL FUND &MEASURE K
General Fund:
The General Fund is the main operational fund of the City, with revenues from various sources.
The following 10 major revenue sources account for nearly 90 percent of the General Fund revenues:
Sales & Use Taxes Transient Occupancy Tax
Property Tax in Lieu of VLF Business License Tax
Secured Property Tax Electric Utility Franchise Tax Engineering Fees Interest
Building Permits Plan Check Fees
Measure K:
It is noted that Measure K is a Sales Tax adopted by the residents of Madera to support Public Safety. The revenue generated by this ½ cent sales tax is split equally between the Police and Fire Departments. Measure K revenue is used for both operations and capital improvements.
The following table identifies the proposed General Fund operating budget.
Table 1: General Fund for FY 2025/26 (not including Measure K) Fund Projected
Revenues
Proposed
Expenditures
Projected
surplus
General Fund $42,605,993 $42,605,993 $0
ENTERPRISE FUNDS
Enterprise funds are municipal services that are funded through fees charged partly or wholly to cover the costs of the services provided. The fees collected must be used on operating and/or capital expenditures directly related to the enterprise for which they were collected, such as water, sewer, or street sweeping. The revenues projected for the Water, Sewer, and Solid Waste enterprise fund reflect the adjusted rates approved by the ratepayers via the Proposition 218 process completed three years ago. Table 2 provides a summary of the enterprise funds’ projected revenues and expenses for Fiscal Year 2025/26.
Table 2: Enterprise Funds for FY 2025/26
Fund Projected
Revenues
Proposed
Expenditures
Operating
Surplus/(Deficit)
Water $35,321,482 $35,321,482 $0
Sewer $31,671,054 $31,671,054 $0
Airport $3,131,970 $3,131,970 $0
Golf Course $215,633 $215,633 $0
Dial-A-Ride $1,803,128 $1,803,128 $0
Fixed Route (Madera Metro) $4,619,865 $3,678,819 $941,046 Drainage $1,806,509 1,806,509 $0
Solid Waste $12,862,290 $10,465,070 $2,404,220
Funds with an Operating Surplus have projected revenues greater than proposed appropriations.
Council may choose to appropriate these monies as part of the FY 2025/26 budget or leave them in the fund balance to be used in an emergency during the fiscal year.
OVERALL BUDGET APPROPRIATIONS
Citywide Proposed appropriations, including capital expenditures, for FY 2025/26 are approximately $221.8 million. Projected citywide revenues are approximately $232.5 million (see Exhibit A). The Proposed Budget includes the following funds:
General Fund
Measure K
Enterprise Funds
Special Revenue Funds
Internal Service Funds
KEY ASSUMPTIONS
While staff is proposing a balanced budget, it is important to highlight the current economic climate and key assumptions that influenced the FY 2025/26 Proposed Budget’s revenue and expenditure projections:
1. Economic Climate
The current economic climate dictates caution, especially regarding revenue projections and increasing budgetary expenditures. Key consumer-driven revenues, such as Sales Tax and Permit revenues, continue to show declines or stagnation. Offsetting these consumer-driven revenues are significant growth in Property Taxes and Property Tax in Lieu of Vehicle License Fees, which have averaged about 6.8% growth over the past six fiscal years. Staff will continue to monitor the situation and will recommend adjustments as may be necessary as the fiscal year unfolds.
2. Revenue
Sales tax projections are based on the City’s sales tax consultant, HdL, estimates (including Measure K) less projected amounts to be paid to the County under the current tax sharing agreement.
Given historical growth rates, Property Tax projections have been increased by 3.1 percent. This growth rate is an increase from the 2 percent growth rate used for previous budgets.
Other general and special revenues projections include 2 to 3 percent increases based on contributing factors to the specific revenue.
Utility revenue estimates were based on the 2021 Rate Study and the related Proposition 218 approved rate adjustments approved by the Council on July 20, 2022.
In preparing the budget, staff estimated major City revenues as indicated below:
Projected Retail Sales & Use Tax: $12.0 million
Measure K: $6.9 million
Transient Occupancy Tax (hotel tax): $1.0 million
Property tax in-lieu: $9.0 million
Property tax: $5.6 million
Business License revenue: $638k
Interest Income: $1.5 million
3. Expenditures/Expenses
The City is currently in labor negotiations with all of the bargaining groups that represent its employees. As no agreements are anticipated to be finalized by the time the budget is considered for adoption, an estimated Personnel cost equal to the City’s offer to the bargaining groups has been included in the FY 2025/26 Proposed Budget.
Retirement costs estimates, including unfunded liability, are based on CalPERS actuarial report for the City dated June 30, 2023.
4. Balancing the Budget: General Fund
The FY 2025/26 General Fund Proposed Budget is a balanced budget. It includes all the requisite appropriations departments need to effectively run city operations. The budget also contains adequate funds in the General Fund Stabilization Reserve in order to meet the 30 percent of appropriations reserve requirement established by the City’s adopted General Fund Reserve Policy.
Should the City receive less revenue than anticipated on account of the tenuous economic climate, the City expects to utilize reserves to offset revenue shortfalls. Such utilization of reserves will be brought to Council for consideration and approval.
5. Budgeted Positions:
Current positions and all previously budgeted positions have been included in the FY 2025/26 Proposed Budget.
All current vacancies as well as recommended new positions and reclassifications are included in the proposed budget with reasonable assumptions regarding hire date, pay, and applicable benefits. It is noted that there are no new positions or reclassifications proposed as part of this budget.
As the year progresses, staffing will be regularly reviewed and analyzed for needed adjustments. Any requests for additional positions will be subject to Council consideration and approval.
The FY 2025/26 Proposed Budget has a total of 294 Full Time Equivalent (FTE) compared to 301 FTE in FY 2024/25. FTE is determined by the percent of the fiscal year for which the position is budgeted. FTE may fluctuate based on position changes, but may also fluctuate when previously vacant position budgeted for a partial year are now budgeted for a full fiscal year. Part-time FTE counts are calculated as a percent of a full-time year, or 2,080 hours. FTE count for part-time positions may also fluctuate based on the City’s needs and anticipated services or programs, such as adding the Madera Unified School District After School Program to the proposed budget. In fact, most of the decrease in FTE between FY 2024/25 and FY 2025/26 is due to a reduction in part-time FTEs as a result of bringing budgeted part-time hours in-line with actual part-time hours used.
6. Health Care and Retirement for Vacant Positions
For the FY 2025/26 Proposed Budget, vacant full-time positions were budgeted at the expectation of employee-only health coverage in the Anthem plan and the Public Employee Pension Reform Act (PEPRA) tier for the CalPERS pension.
7. Planned Promotions
Planned promotions have also been captured in the budget. These promotions are for class series where classification is determined by certification and/or time in the position (i.e., Police Officer I to Police Officer II). Another example is movement within the Wastewater Treatment Plant Operator series upon higher level certification after passing exams from the California State Water Resources Control Board. These promotions will only be effectuated upon satisfactory job performance at the current classification level documented in a written performance evaluation and subject to approval by the City Manager.
8. Employee Compensation
As mentioned previously, the Proposed FY 2025/26 budget includes funds for salary and benefit costs equal to the City’s offer to bargaining groups made as part of ongoing labor negotiations. If negotiations with the bargaining groups results in an agreement with a higher salary and benefits cost than the City’s offer, a budget adjustment will need to be made at the time of contract ratification for the difference between the final agreement and the cost of the City’s proposal.
The Proposed Budget also includes merit step increases to be awarded as earned by employees via satisfactory performance evaluations. Merit step increases are only awarded within the defined steps of the assigned salary range for the position and are not automatic.
9. Debt
The total City outstanding debt, including utility debts, is $50.0 million as of June 30, 2025.
The Proposed FY 2025/26 Budget includes appropriations for the related debt service payments totaling $8,010,623 in various funds.
10. Measure K
Measure K sales tax revenue is committed to public safety and is shared 50/50 between the Police and Fire Departments. Measure K Police and Fire funds are budgeted and accounted for separately. This budget recognizes the following:
Table 3: Measure K Revenue and Expenditures FY 2024/25
Department Projected Revenues (1) Proposed Expenditures Difference Police $3,586,362 $3,495,990 $90,372
Fire $3,716,362 $3,560,296 $156,066
(1) The difference between the revenue amounts for Measure K – Police and Measure K- Fire are made up of interest earnings generated by those two funds.
As part of the General Fund’s budget balancing strategy, several costs which have been previously budgeted in the General Fund were shifted to the Measure K Funds. The following is a list of costs moved to the Measure K Funds:
It is worth noting that since the opening of Fire Station 58, one-third of the CalFire agreement has been funded by Measure K, reflecting the station’s contribution of 33 percent of additional staff. Following the addition of the 2nd Battalion Chief in FY 2022/23, the City continued this proportional funding approach. For FY 2025/26, the full cost of the 2nd Battalion Chief is proposed to be funded by Measure K, rather than continuing the historical one-third/two-thirds cost-sharing model. This is based on the projected increase of over $808k in the contract from one year to another and is intended to help maintain the high level of service the community has come to expect.
Network Administrator Salary ($96,952): the cost of a Network Administrator dedicated to Police was assumed when Measure K passed. As the Network Administrator position was moved to the Information Technology (IT) Department’s budget in Fiscal Year 2024/25, IT’s interdepartmental charges were modified so that the full cost of the Network Administrator was billed to the Measure K – Police Fund.
It is noted that prior to 2024/25, this position was paid for using Measure K and was moved to the IT Fund for 2024/25.
Grant Match for COPS Grant ($270,530): the City was awarded a COPS Hiring grant two years ago. The grant was used to hire four Police Officers. As a condition of the grant, the City was required to make match payment for each of the grant’s threeyear term. In previous fiscal years, the City made that match payment out of the General Fund. For the Fiscal Year 2025/26 Proposed Budget, the match payment has been budgeted in the Measure K – Police Fund.
Cell Phone Costs for Officers Paid by Measure K – Police Fund ($8,000). Utility Costs ($10,500): Measure K – Police Fund
Software Costs ($19,357): Measure K – Police Fund
Motorola Contract Cost ($46,478): Measure K – Police Fund Measure K Stabilization Fund
The Council approved the establishment of a Measure K stabilization reserve with an allocation of $130,000 of Measure K revenue for both Police and Fire each year until the reserve amount reachesthe equivalent of 30 percent of Measure K expenditures.
By June 30, 2025, both Police and Fire will have stabilization reserve fund balances of $1,040,000. With the FY 2025/26 Proposed Budget, both Police and Fire will have reached the 30 percent of appropriations threshold. Thus, the $130,000 contribution will no longer be set aside within these funds. Instead, a reduced amount will be added each year to maintain the 30 percent appropriations threshold.
Table 4: Measure K Reserve Account
Fiscal Year Police Fire
2017/2018 (1) $130,000 $130,000
2018/2019 $130,000 $130,000
2019/2020 $130,000 $130,000
2020/2021 $130,000 $130,000
2021/2022 $130,000 $130,000
2022/2023 $130,000 $130,000
2023/2024 $130,000 $130,000
2024/2025 $130,000 $130,000
2025/2026 $8,797 $28,089
Total $1,048,797 $1,068,089
(1) The Reserve account was created in FY 2018/2019;
however, revenue exceeded projections in FY 2017/2018
and funds were retroactively adjusted.
Fire Engine Replacement Fund
The Council approved a fire engine replacement fund with annual allocation of $200,000 beginning in FY 2017/18. This amount was increased to $490,000 per year in FY 2022/23. As of June 30, 2024, the reserve fund has a balance of $1,392,755.
Table 5 provides a summary.
Table 5: Fire Engine Replacement Program (1)
Fiscal Year Allocation Expenses Running Total
2017/2018 (1) $200,000 $0 $200,000
2018/2019 $200,000 $0 $400,000
2019/2020 $200,000 $0 $600,000
2020/2021 $200,000 $0 $800,000
2021/2022 $200,000 $751,460 (2) $248,540
2022/2023 $490,000 $158,763 (3) $579,777
2023/2024 $490,000 $57,022(4) $1,012,755
2024/2025 $490,000 $110,000(5) $1,392,755
2025/2026 $490,000 TBD (6) $1,882,755
(1) The program was created in FY 2018/2019; however, revenue exceeded projections in FY 2017/2018 and funds were retroactively adjusted.
(2) Council authorized the purchase of a new Type 1 Engine. (3) Equipment for new Type 1 Engine.
(4) Purchase of a skid steer and radios for new Type 1 engine. (5) Purchase of a tractor for the Safe and Clean Team
(6) Staff will begin the procurement process for a new Type 1 Engine to replace Engine 56 and a Type 6 Engine to replace 656. Both would require future City Council action.
11. Contingency Accounts
History has demonstrated that unexpected events arise which require immediate action to address. Sometimes, those events exceed a particular department’s budgetary authority, which results in delays in addressing the situation until budgetary authority is established.
To mitigate these instances, the Proposed Budget contains several Contingency appropriations for unanticipated events. They include:
100,000 in the City Manager’s Office (General Fund)
$10,000 in the Public Works Department – Safe and Clean Team (General Fund) $30,000 in the Police Department (Measure K – Police) $65,500 in the Fire Department (Measure K – Fire)
$425,000 in Public Works – Facilities (Facilities Fund) $50,000 in the Public Works Department – Street Cleaning Division (Solid Waste Fund)
Contingency accounts were also utilized for appropriations associated with Personnel costs tied to the proposal the City made to various bargaining groups as part of labor negotiations.
Having these contingencies will allow staff to quickly respond to issues and opportunities.
12. Deferred Maintenance Program
Deferred Maintenance Program (Deferred Maintenance Fund): As part of FY 2024/25 Budget, the City launched a deferred maintenance program. Funds from this program were to 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. The FY 2025/26 Proposed Budget includes funds to replace two air conditioning units at Police Headquarters, sealer for the exterior walls at John Wells Center, roof repair at the John Wells Center, and City Hall door replacement at the Finance Department entrance ($450,000).
13. New Initiatives
Despite the limited funding, the Fiscal Year 2025/26 Proposed Budget contains several new initiatives:
10X10 Street Repair Program (General Fund): This program is designed to address street repairs that are too extensive for standard pothole patching, but not large enough to qualify as a capital project to be included in the City’s CIP ($526,480). Water Well Maintenance Program (Water Fund): This program will establish new preventative protocols, rehabilitation efforts, and on-call repair services ($180,000). Waste Water Treatment Plant Maintenance Program (Sewer Fund): This program will address maintenance needs at the Wastewater Treatment Plant, including pump and valve replacements, control system upgrades, heat exchanger servicing, digester sensor updates, rebuilding of Gearboxes 1 & 2, and other needed repairs. Parks Improvements (Parks Grants Fund): Among the improvement included in FY 2025/26 Proposed Budget are completion of the trail restoration at Lions Town and Country Park ($1,600,000), the rehabilitation of parking lots at several parks ($642,172), and commencing construction of James Taubert Park ($2,075,439) and Tozer Park ($1,319,280).
14. Use of Unreserved General Fund Carryover
During the budget build process, staff identified several one-time costs which would need to be paid by the General Fund during Fiscal Year 2025/26. Rather than using on-going revenues to cover these one-time costs, staff is recommending that unreserved General Fund carryover monies be used as the funding source for these costs. It is proposed that $1,464,041 of unreserved General Fund carryover be used for the following items:
Annual contribution to the Deferred Maintenance Fund ($650,000) Start-up funding for the 10X10 Street Maintenance Pilot Program ($219,041) Purchase of Parks equipment, such as the Almond Park goal posts, McNally Park sand volleyball court, and curtains for the Pan Am Center’s stage ($50,800) Hiring a consultant to assist in the implementation of the General Plan Housing Element ($375,000)
Construction of the batting cage project at Lions Town and County Park ($96,000) Contingency for City Administration budget ($70,000)
If approved, the unreserved General Fund carryover is projected to have approximately $12.7 million at the end of Fiscal Year 2025/26.
GANN APPROPRIATIONS LIMIT:
State law requires the City of Madera (City) set an Appropriations Limit (also known as the “Gann Limit”) after budget adoption each fiscal year (FY), in accordance with Section 1.5 of Article XIIIB of the California Constitution. The Appropriations Limit is increased each year by a formula that uses a combination of percent changes in the Statewide Per Capita Income (PCI), city or county population, and the City non-residential assessed valuation. The State Department of Finance provides the PCI and population growth rates. The County Assessor provides the non-residential assessed valuation information.
The FY 2025/26 Appropriations Limit shows an increase from the prior year due to a rise in the Statewide PCI of 6.44 percent in combination with a 0.85 percent decrease in the City’s population growth rate. The combination of these factors resulted in a blended increase of 5.54 percent.
The Appropriations Limit for FY 2025/26 has been calculated to be $62,788,178. This represents the maximum amount of appropriations from tax proceeds that can be budgeted by the City for the current fiscal year. Budgeted appropriations subject to limitation are determined to be $28,572,739. This figure represents the appropriations from tax proceeds approved in the FY 2025/26 budget. The current year budgeted appropriations are approximately 46 percent of the allowable limit, indicating that the City’s approved budget is well within the limits set by State law.
BUDGET SUMMARY:
Staff is pleased to present a balanced General Fund budget. More detailed information regarding the budget may be found in the proposed budget document which includes the City Manager’s Budget Message.
FINANCIAL IMPACT:
The Proposed Budget is the City’s fiscal plan of operations and capital improvement for the Fiscal Year 2025/26. It supports appropriations of $221,828,880 for the FY 2025/26 operations of the City.
ALTERNATIVES:
Direct staff to amend the proposed budget for consideration by Council.
ATTACHMENTS:
1͘ Resolution – Adopting FY 2025/26 Budget
Ă͘ Exhibit A
ď͘ &zϮϬϮϱͬϮϬϮϲBƵĚŐĞƚ
Ϯ͘ Resolution – Adopting FY 2025/26 Gann Limit
Ă͘ Attachment 1 - Worksheets # 1, 2, 3
ď͘ Attachment 2 - Department of Finance Letter
RESOLUTION NO. 25-______
RESOLUTION OF THE COUNCIL OF THE CITY OF MADERA ADOPTING THE BUDGET OF THE CITY OF MADERA FOR THE FISCAL YEAR JULY 1, 2025 THROUGH JUNE 30, 2026 IN THE AMOUNT OF $221,828,880 AND THE
FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM
WHEREAS, City staff has prepared the proposed budget in proper form for all funds for which a budget is required; and
WHEREAS, the City Council (Council) reviewed the draft five-year Capital Improvement Program (CIP) covering the period through Fiscal Year (FY) 2029/30 at its scheduled June 18, 2025 meeting; and
WHEREAS, the Council held workshops at a regularly scheduled City Council meetings on April 2, 2025 and June 18, 2025, as well as at a special meeting on June 11, 2025 to discuss the FY 2024/25 projections and Proposed FY 25/26 amounts for various City funds, including underlying key assumptions for revenues and expenditures; WHEREAS, the Proposed Budget along with all supporting schedules and data are available for public inspection online and in the Finance Department; and WHEREAS, the five-year CIP covering the period through Fiscal Year 2028/29 is attached to the Proposed Budget and has been made available for public inspection online and in the Finance Department; and
WHEREAS, all statutory and legal requirements for the final adoption of said budget have been completed; and
WHEREAS, it is the intention of the Council to adopt the said Fiscal Year 2025/26 budget.
NOW, THEREFORE, THE COUNCIL OF THE CITY OF MADERA hereby resolves, finds, determines and orders as follows:
1. The above recitals are true and correct.
2. The City of Madera budget in the amount of $221,828,880 as set forth in the attached Exhibit “A” including budgets for capital improvements, is hereby adopted for the Fiscal Year beginning July 1, 2025 and ending June 30, 2026.
3. Transfer of appropriated budget authority from one-line account to another within a department may be done upon approval of the City Manager.
4. Transfer of budget authority between departments of the General Fund or between funds will be done by minute order of the Council if less than $25,000 and by resolution if greater than $25,000. Transfer of appropriated budget authority between capital outlay accounts in one fund to capital outlay accounts in the corresponding capital outlay fund or from Special Revenue funds to capital outlay funds as presented in the CIP budget regarding project funding may be done upon approval of the City Manager.
5. Authority is given to the Director of Financial Services to adjust the budget for all monies received by the City not included in this budget up to $5,000 per incident without a budget resolution. A report will be given to the Council on a quarterly basis regarding any such activity.
6. All outstanding encumbrances as of June 30, 2025, approved by the City Manager shall be continued and re-appropriated for expenditure into the FY 2025/26 Adopted Budget.
7. The unencumbered balance for all Capital Improvement Project accounts, which are duly approved as of or before June 30, 2025, shall be continued and reappropriated for expenditure in the FY 2025/26.
8. Except as monetary appropriations may be affected by intra-fund transfers within the General Fund or other funds as herein above provided, no appropriations set forth in said budget shall be cancelled in whole or in part except by resolution adopted by a majority vote of all members of the Council.
9. Expenditures made, liabilities incurred, or warrants issued in excess of budget appropriations as originally approved or as thereafter increased or decreased, shall not constitute an obligation or liability of the City of Madera. The City Manager and the Council shall approve no claims and the Director of Financial Services shall issue no warrants or checks for any expenditure in excess of existing appropriations except upon an order of the court of competent jurisdiction, or in cases of emergency as specified and in accordance with the procedures established in the Government Code of California.
10. This resolution shall be effective immediately upon adoption. * * * *
Fund
Projected
Revenues
Salaries &
Benefits
Materials &
Services
Other Oper.
Exp. Capital Exp.
Proposed
Expend.
Use of Fund
Balance
General Fund $ 42,251,029 $ 24,955,228 $ 13,693,009 $ 4,984,256 $ 79,377 $ 43,711,870 $ 1,460,841 Water 13,666,635 2,509,365 3,841,608 3,228,968 25,741,541 35,321,482 21,654,847 Sewer 28,091,101 2,575,237 5,054,877 4,971,593 19,069,347 31,671,054 3,579,953 Solid Waste 12,869,290 811,404 8,384,503 1,269,163 - 10,465,070 - Drainage 979,759 544,201 170,254 364,554 727,500 1,806,509 826,750 Airport 2,954,296 260,232 233,504 233,934 2,404,300 3,131,970 177,674 Transit 6,422,993 593,411 3,189,333 181,635 1,517,568 5,481,947 - Golf 215,000 - 21,443 68,038 126,152 215,633 633
Enterprise Funds $ 65,199,074 $ 7,293,850 $ 20,895,522 $ 10,317,885 $ 49,586,408 $ 88,093,665 $ 26,239,857 General Grants 2,588,722 144,317 569,200 203,687 1,671,518 2,588,722 - Measure K - Police 3,586,362 2,147,437 238,663 694,890 415,000 3,495,990 - Measure K - Fire 3,716,362 - 2,792,046 468,250 300,000 3,560,296 - Development Impact Fees 1,536,783 - 16,787,171 1,094,736 3,104,396 20,986,303 19,449,520 State Gas 2,145,262 - - 1,811,262 334,000 2,145,262 -
Measure T 3,948,799 - - 1,292,175 5,934,629 7,226,804 3,278,005 Regional Surface Transportation 3,486,232 - - - 2,197,930 2,197,930 - RMRA 1,400,000 - - - 5,530,479 5,530,479 4,130,479
Business Improvement District 18,398 - 17,200 1,198 - 18,398 - Parks Grants 5,091,754 30,387 17,560 27,712 4,817,544 4,893,203 - Police Grants 1,898,212 1,790,834 61,162 25,725 20,491 1,898,212 - Tobacco Law Enforcement Grant 35,390 16,468 3,600 75 20,143 - Parking District 24,500 19,097 13,500 7,556 - 40,153 15,653 Fed Aid Urban Grant 3,706,838 - - - 3,672,835 3,672,835 - Local Transportation 6,357,784 - - 611,449 5,746,335 6,357,784 - Landscaping Assessment 486,704 - 130,525 505,096 - 635,621 149,326 ARPA 6,116,101 - - 6,116,101 - 6,116,101 -
Supplemental Law Enforce. 112,000 - 51,850 - 101,941 153,791 41,791 DUI Enforcement Grant 70,649 21,409 5,100 424 25,000 51,933 - Opioid Settlement 202,471 - - 261,465 - 261,465 58,994
Intermodal 171,998 1,351 53,107 96,226 - 150,684 -
Economic Development 45,000 - 2,500 100 156,500 159,100 114,100 SB 1186 14,300 - 14,300 - - 14,300 -
Housing 3,152,145 28,753 1,464,331 3,021 49,115 1,545,220 647,634 CFD Special Revenue 1,713,127 - 21,532 688,748 - 710,280 - Special Revenue Funds $ 51,625,893 $ 4,200,053 $ 22,243,347 $ 13,909,896 $ 34,077,713 $ 74,431,009 $ 27,885,502 Fleet Acquisition 2,163,750 24,053 - - 919,000 943,053 - Fleet Operations 1,180,542 472,888 320,385 204,769 182,500 1,180,542 - Facilities Maintenance 1,792,243 1,082,533 829,536 1,029,694 - 2,941,763 1,149,520 Deferred Maintenance 650,000 - - - 450,000 450,000 -
Info. Technology Operations 1,310,651 691,775 17,388 101,128 - 810,291 - Info. Technology Acquisition 386,867 - 10,000 - 913,852 923,852 536,985 Insurance Reserve 1,651,000 - 292,990 4,492 1,000,000 1,297,482 - Internal Service Funds $ 9,135,053 $ 2,271,249 $ 1,470,299 $ 1,340,083 $ 3,465,352 $ 8,546,983 $ 1,686,505 Capital Funds $ 1,315,029 $ - $ - $ 1,315,029 $ - 1,315,029 $ - Successor Agency $ 5,730,730 $ - $ 35,206 $ 5,695,118 $ - $ 5,730,324 $ - Total Citywide $ 175,256,808 $ 38,720,380 $ 58,337,383 $ 37,562,267 $ 87,208,850 $ 221,828,880 $ 57,272,705 Exhibit A
CITY OF MADERA BUDGET – FISCAL YEAR 2025/2026
CITYWIDE SUMMARY OF REVENUES, EXPENSES, AND CAPITAL EXPENDITURES
PROPOSED
DEPARTMENT OF FINANCE
MADERA CITY HALL • 205 W. 4TH STREET • MADERA, CA 93637 • MADERA.GOV
F I S C A L Y E A R
2025-2026
BUDGET
OF THE CITY OF MADERA
THIS PAGE IS INTENTIONALLY LEFT BLANK
2025-2026 Operating Budget | City of Madera 3
City Council
Cece Gallegos, Mayor
Jose Rodriguez, Mayor Pro Tem (D2)
Rohi Zacharia, Councilmember (D1)
Steve Montes, Councilmember (D3)
Anita Evans, Councilmember (D4)
Elsa Mejia, Councilmember (D5)
Artemio Villegas, Councilmember (D6)
Operating Budget
&Capital Improvement Program
FY 2025-2026
4 City of Madera | 2025-2026 Operating Budget
2025-2026 Operating Budget | City of Madera 5
Table of Contents
Letter from the City Manager 10
About Madera 17
City of Madera 18
Boards & Commissions 19
City Map 24
Madera at a Glance 25
The Early History of Madera 26
Madera Residents 27
Madera Home & Family 28
Typical Climate 29
Local Transit 29
Local Government 30
Parks 31
Infrastructure 31
Police 32
Fire 32
Madera Economics 33
Major Employers of Madera 34
Budget Overview 35
Key Budget Assumptions & Changes 36
Budget Process 40
Basis of Accounting & Budgeting 41
Level of Budgetary Control 42
Financial Budget Policies 43
Employee Salary & Benefits 45
Citywide FTE Count 49
FTE by Expensing Org 50
Citywide Summaries 53
Citywide Revenues 54
6 City of Madera | 2025-2026 Operating Budget
Citywide Expenses 58
Projected Fund Balance 62
General Fund Summaries 65
Major Revenue Sources 66
Revenues & Expenditures Summaries 68
General Fund Departments 71
City Council 72
City Clerk’s Office 77
City Manager’s Office 81
Finance Department 89
Human Resources Department 99
Police Department 109
Fire Department 123
Public Works Department 129
Planning Department 143
Building Department 151
Engineering Department 157
Parks & Community Services Department 163
Enterprise Funds 181
Enterprise Funds Operating Budget Overview 182
Expense Summaries 183
Water 185
Sewer 195
Solid Waste 203
Drainage 211
Airport 215
Transit 219
Golf 227
Special Revenue Funds 229
Special Revenue Funds Budget Overview 230
Internal Service Funds 251
Internal Service Funds Budget Overview 252
Expense Summaries 253
2025-2026 Operating Budget | City of Madera 7
Fleet 255
Facilities 261
Information Technology Department 267
City Debt 273
Debt Service 274
Capital Funds & Projects 277
Transfer Schedule 284
THIS PAGE IS INTENTIONALLY LEFT BLANK
City Council Members
Cece Gallegos, Mayor
Jose Rodriguez, Mayor Pro Tem (D2)
Rohi Zacharia, Councilmember (D1)
Steve Montes, Councilmember (D3)
Anita Evans, Councilmember (D4)
Elsa Mejia, Councilmember (D5)
Artemio Villegas, Councilmember (D6)
Executive Management
Arnoldo Rodriguez, City Manager
Shannon Chaffin, City Attorney (contracted)
Alicia Gonzales, City Clerk
Department Directors
Michael Lima, Director of Financial Services
Will Tackett, Director of Community Services
Vacant, Planning Manager
Gino Chiaramonte, Police Chief
Vacant, Public Works Operations Director
Joseph Hebert, Director of Parks & Community Services
Rafael Magallan, Chief Building Official
Keith Helmuth, City Engineer
Wendy Silva, Director of Human Resources
Gary Price, Director of Information Technology
Financial Budget Support Staff
Richard Gracia II, Administrative Analyst
Anthony Forestiere, Financial Services Manager
Joseph Carrello, Communications Specialist
Cleona Young, Accountant II
Lyann Huang, Accountant II
Executive Summary:
On behalf of staff, it is my pleasure to present the FY 2025/26 Annual Operating Budget for general operations and capital improvement programs for the City of Madera (City).
While uncertain economic conditions have made it challenging to forecast financial results, the City is pleased to share that the Proposed General Fund budget is balanced, including a $1,460,841 use of unassigned fund balance to cover various one-time costs for facility or capital improvements.
The City’s budget document is an essential expression of a municipality’s core mission, City Council policy priorities, and ultimately, the community’s vision. With this in mind, the 2025/26 Proposed Budget has been prepared with the goal of continuing to deliver essential city services, all while maintaining fiscal accountability.
The City’s financial condition was on a flat trajectory during Fiscal Year 2024/25, with Sales Tax and Transient Occupancy Tax decreasing, while Property Tax and Interest revenue exceeded last fiscal year’s budgeted amounts. Overall, revenues were down slightly from budget estimates.
However, expenditure levels below budgeted amounts were greater than the shortfall in revenues, resulting in a net positive to the City’s finances. Over the past several years, the City has maintained its General Fund Stabilization Reserve in accordance with the City’s Fund Balance Reserve Policy for the General Fund. Specific assumptions and budget modifications are outlined in the Key Budget Assumptions and Changes section. As the new fiscal year progresses, staff will revisit the assumptions and projections in this budget and bring that analysis to the Council for direction and action.
Preparing a budget is always a challenging exercise, in that numerous factors must be considered when building a spending plan for the upcoming fiscal year. However, this budget was particularly challenging given a variety of external factors, including:
10 City of Madera | 2025-2026 Operating Budget
Letter from the City Manager
Potential tariff impacts on the price of goods needed to deliver services to the city’s residents. Labor shortages and higher costs for labor remain a challenge for the City and the community. The impact of global conflicts, such as those in Ukraine and Gaza, on commodity prices. Complying with increased regulations, specifically land use and environmental regulations. The impact of increased insurance and energy costs due to wildfire and other environmental issues.
Though we anticipate much of that uncertainty will continue in the near term, our approach to budgeting continues to focus on the continuity of service levels and the strategic expansion of services as growth and demand warrant. This requires reprioritizing and adapting as the economy changes. This reprioritization is important in an environment where revenue growth looks to be minimal, while expenses are projected to increase at a higher rate than revenues.
Given this trend, the City must continue to monitor rising costs from unfunded mandates, deferred maintenance of facilities and amenities, and the need to maintain competitive employee compensation and benefits. Moreover, while the community has continued to grow, service levels have not necessarily kept pace with this growth. At some point, positions will need to be added to maintain service levels and address areas of concern that are growing, such as the cleanliness of our City.
These challenges, along with our focus on delivering the most effective services with the most significant impact, are the driving force behind our operating plan.
Consequently, this budget is designed to:
Ensure continuing excellent service and safety to our community. Maintain fiscal balance in an evolving economy.
Shape the organizational culture to ensure a high-performing workforce operating in a rewarding environment, making the City an employer of choice in the region. Continue our commitment to keeping our neighborhoods safe. Improve our service delivery.
Budget Overview
The City cannot provide a budget overview without acknowledging the impacts that economic factors, such as increased costs, presented in the preparation of this budget document. While some revenue streams, such as Property Tax and Interest, have increased, City expenses have also increased. For example, while the City’s gas tax revenues were relatively flat this past fiscal year, road repair costs have increased significantly. 2025-2026 Operating Budget | City of Madera 11
As we continue to move forward, the City anticipates flat revenue in comparison to previous fiscal years. More specifically, the City is projected to generate $11.9M from Bradley-Burns uniform local sales tax and $6.9M from Measure K.
Property taxes and property tax in-lieu/VLF are forecast to increase slightly year over year, to $14.6M. Property values have increased, both in the residential and commercial arenas.
Unfortunately, while some revenues have increased, certain City expenses have as well. Property and liability insurance premiums have increased, while energy costs continue to grow at a pace that exceeds inflation. Employee Health Insurance is increasing by 12.7 percent and Senate Bill 1383 will increase solid waste costs.
The Citywide budget includes many enterprise, internal service, and special revenue funds that operate with adequate revenue to sustain necessary operating and capital needs; however, some have incurred structural deficits with ongoing revenues insufficient to cover ongoing expenses.
Specifically, the Sewer, Water, and Drainage funds require millions of dollars to fund complex projects over the following years. While the City continues to seek grants to help cover the costs of these improvements, the majority of the expenses will be borne by Madera’s ratepayers.
Special revenue funds are established to track and report funds assigned to specific purposes.
All special revenue funds are budgeted based on projected revenues and are balanced. An example of Special revenue funds would be the Community Development Block Grant (CDBG) program.
Internal service funds provide services to internal customers, including Information Technology, Fleet, Facilities, and the Insurance Reserve Fund. Like enterprise funds, internal service funds charge customers for the services they provide. Budgeted revenues are adequate to provide the City departments with essential internal services.
Presenting a Balanced Budget
I understand that a balanced budget is one of the Council’s highest priorities. Each department, including the Finance Department staff and myself, examined projected revenues and proposed expenses. The result is a budget where projected operational revenues slightly exceed anticipated projected operational expenses for several funds.
Several items worth highlighting:
The City is projecting General Fund revenues to remain relatively flat in comparison to previous years.
Senate Bill 1383 includes state mandates that will permanently impact solid waste costs. 12 City of Madera | 2025-2026 Operating Budget
This budget funds all necessary operating expenses. Operational costs are the day-to-day expenses incurred as a normal cost of doing business (e.g., salaries, benefits, utilities, supplies, equipment, contracted services, and similar costs).
This budget reflects the operating and capital activities of 1 General Fund, 10 Enterprise Funds, and 131 Special Revenue Funds, 7 Internal Service Funds, 1 Capital Projects Funds, 1 Debt Service Fund, 7 Fiduciary Funds, and approximately 294 full-time equivalent positions that provide the City’s public safety, quality of life, infrastructure construction and maintenance, transportation and development-related services, and the internal governance services that support them. Capital Improvement Projects will be placed in separate accounts, apart from the General Fund. Measure K is projected to generate nearly $6.9 million for public safety. Cannabis revenue is not included in the General Fund’s revenue projections.
Key Additions
Despite the relatively flat revenue projection, this budget does contain several new purchases and initiatives, including:
$20k for the purchase of GrayKey, a software tool that enables secure data extraction from mobile devices to support criminal investigations (Police).
$70k for the purchase of seven pole cameras. The proposed purchase will expand the City’s camera network, which has proven effective in solving crimes (Police). $177k for the purchase and implementation of a new Fleet Management system. The system will provide better tracking of vehicle preventative maintenance schedules, as well as more accurate accounting of vehicle replacement schedules/costs (Finance – Fleet). To address facility improvements, $690K for facility improvements to the Deferred Maintenance fund, $400k from Measure K for Police Department improvements, and $20k of General Fund to Parks. Planned improvements include:
Police Department
$35k for roof restoration
$30k for HVAC replacement
$100k for a kitchen remodel
$200k for a lobby remodel
$100k for annex improvements
City Hall
$15k for replacing and upgrading the Finance Department’s front doors with lighter-weight, easier-opening doors.
$50k for the Finance Department remodel, which is primarily furniture. 2025-2026 Operating Budget | City of Madera 13
Corporation Yard: $200k for a roof replacement at the Corporation Yard in Year 5; estimated costs are $1M.
Airport Terminal Building: $240k for roof replacement Citywide: $10k to upgrade door/lock replacements
$20k for the replacement of LED streetlights
$70k for park improvements, including:
$10,000 for goal post replacement at Sunrise Rotary Sports Complex $10,000 for the addition of a sand pit volleyball court at McNally Park $5,000 for goal posts at Almond Park
$20,000 for curtains at the Pan-Am Center
$5,000 to replace the chairs at the John Wells Center $20,000 for the installation of the stage curtains at the Pan American Center John W. Wells Youth Center::
$30k for roof restoration
$20k for replacing and updating the roof solar inverters $60k for sealing the exterior gym wall for longevity and beautification In each department’s narrative of the budget book, there is a section titled “Changes/Additions to Budget”. Please read those sections for more information on the key changes to each department’s budget.
Looking Ahead
Our City continues to assess evolving circumstances and should make every effort to prepare itself for the effects they may have on our ability to deliver quality services. While much remains beyond our control, such as international conflicts, inflation, and national trends, the City remains financially stable.
As we continue to work in partnership with our community to deliver desired service levels through effective business models, staff will continue to adjust its efforts as more efficient methods are identified. In partnering with our community, service organizations, Council, and staff, I am confident that we will capitalize on opportunities and mitigate challenges, positioning the City to weather any anticipated challenges on the horizon.
14 City of Madera | 2025-2026 Operating Budget
Respectfully submitted,
Arnoldo Rodriguez
City Manager
I would like to thank the City Council for your leadership. Community members are confident that their City is well-run, and their well-being is our top priority. With your ongoing support, we will continue to provide excellent customer service as we strive to
become the City of tomorrow.
THIS PAGE IS INTENTIONALLY LEFT BLANK
About Madera
• City Organization
• Boards & Commissions
• City Map
• At a Glance
• Early History
• Residents
• Home & Family Stats
• Climate
• Local Government
• Parks
• Infrastructure
• Police
• Fire
• Local Economy
• Major Employers
Organizational Chart
City of Madera
18 City of Madera | 2025-2026 Operating Budget
2025-2026 Operating Budget | City of Madera 19
Boards & Commissions
On or before December 31 of each year, each legislative body shall prepare an appointments list of all regular and ongoing boards, commissions, and committees which are appointed by the legislative body of the local agency. This list shall be known as the Local Appointments List. The list shall contain the following information: (1) A list of all appointive terms which will expire during the next calendar year, with the name of the incumbent appointee, the date of appointment, the date the term expires, and the necessary qualifications for the position, (2) A list of all boards, commissions, and committees whose members serve at the pleasure of the legislative body, and the necessary qualifications for each position.
District Committee Member Date Appointed Term Expires
Americans with
Disabilities Act
(ADA) Advisory
Council
Mayor Jack Porter 02/05/25 12/01/28
District 1 Vacant ---- 12/01/26
District 2 Cynthia Ortegon 01/16/19 12/01/28
District 3 Saim Mohammad 05/04/22 12/01/26
District 4 Sipho Munyaradzi 01/15/25 12/01/28
District 5 Gladys Marroquin 08/24/22 12/01/26
District 6 Diana Robbins 01/06/21 12/01/28
Airport Advisory
Commission
Mayor Jerry Holiday 02/05/25 12/01/28
District 1 Vacant ---- 12/01/26
District 2 Issa Zacharia 05/16/18 12/01/28
District 3 Johanna Torres 05/19/21 12/01/26
District 4 Stanley Mackey 05/19/21 12/01/28
District 5 Vacant --- 12/01/26
District 6 Ramon Lopez-Maciel 01/06/21 12/01/28
Beautification
Committee
Mayor Miguel Gonzalez 02/03/21 12/01/24
District 1 Karen Huerta 02/07/18 12/01/26
District 2 Vacant ---- 12/01/28
District 3 Debra M. Basila 03/17/21 12/01/26
District 4 Robert Gonzalez 05/19/21 12/01/28
District 5 Agapita Rocha 01/16/19 12/01/26
District 6 Cynthia Moreno-Procopio 03/17/21 12/01/28
Civil Service
Commission
Mayor Dennis Smith 02/05/25 12/01/28
District 1 Nick Salinas 02/02/22 12/01/26
District 2 Stephani Perez 05/07/25 12/01/28
District 3 Saim Mohammad 02/02/22 12/01/26
District 4 Shawn Griffin 01/17/24 12/01/28
District 5 Gloria Toscano 03/19/25 12/01/26
District 6 Mattie Mendez 05/07/25 12/01/28
Local Appointment List (Pursuant to California Government Code Section 54972) 20 City of Madera | 2025-2026 Operating Budget
District Committee Member Date Appointed Term Expires
CDBG Block Grant
Commission
Mayor Candace Talley 02/05/25 12/01/28
District 1 Vacant ---- 12/01/26
District 2 Alyssia Arredondo 03/01/17 12/01/28
District 3 Stephanie Nathan 03/18/20 12/01/26
District 4 Cesar Villegas 02/05/25 12/01/28
District 5 Stevie Wright 04/02/25 12/01/26
District 6 Diana Mosqueda 02/19/25 12/01/28
Golf Course
Advisory
Committee
Varies. Includes
At-Large
Appointments
by Type and
Appointments
by Category
Jose Rodriguez
(Councilmember)
09/06/23 12/01/28
Joseph Hebert (Parks
Director)
09/06/23 Continual
Dan Bacci (SGM Rep.) 09/06/23 Continual
Karla Gran (Service
Organization Rep.)
09/06/23 09/06/25
Chito Romero
(Golfer/At-Large
Community Member)
09/06/23 09/06/25
Lisa Gill (Food and
Beverage Rep.)
09/06/23 Continual
Edward McIntyre (NonGolfer/At-Large
Community Member)
09/06/23 09/06/25
Loan Review
Committee
At-Large
Appointment
Elvin Martin 3/1/06 N/A
John Molina 3/1/06 N/A
Vacant --- N/A
Matilda Villafan 2/20/19 N/A
Johanna Torres 09/21/22 N/A
Planning
Commission
Mayor Timothy Riche 02/05/25 12/01/28
District 1 Robert Gran Jr. 01/16/19 12/01/26
District 2 Abel Perez 03/05/25 12/01/28
District 3 Saim Mohammad 05/04/22 12/01/26
District 4 Balwinder Singh 06/02/21 12/01/28
District 5 Jose E. Chavez Garcia 05/04/22 12/01/26
District 6 Ramon Lopez-Maciel 01/06/21 12/01/28
Transit Advisory
Board
Mayor Andrew Albonico 02/05/25 12/01/28
District 1 Jack Porter 03/05/25 12/01/26
District 2 Vacant --- 12/01/28
District 3 Marie Luna 02/20/19 12/01/26
District 4 Tonyce Givens 04/16/25 12/01/28
District 5 Otilia Morales 02/20/19 12/01/26
District 6 Cynthia Ortegon 02/19/25 12/01/28
Youth Commission Mayor Vacant --- ---
District 1 Vacant --- ---
2025-2026 Operating Budget | City of Madera 21
District 2 Vacant --- ---
District 3 Vacant --- ---
District 4 Vacant --- ---
District 5 Vacant --- ---
District 6 Vacant --- ---
22 City of Madera | 2025-2026 Operating Budget
General Description of Boards, Committees &
Commissions
ADA ADVISORY COUNCIL: Four-year term. The ADA
Council is composed of seven members. Appointees shall be residents of the City of Madera. Regular meetings are held the third Tuesday of each month at 3:30 p.m. Each member of the City Council makes a nomination to be considered for
appointment by the Mayor.
Responsibilities Include: Serves in an advisory capacity to the City Council and staff on ADA matters including: promote pedestrian safety and access to all public streets; ensure that all public buildings and facilities, services, programs and activities are in compliance with ADA regulations; promote inclusion of the disabled community in the City’s emergency and disaster preparedness plans; develop disability awareness and educational outreach programs; work with the various City of Madera departments to ensure that all public buildings and facilities, remodeled and newly constructed are in compliance with current laws guaranteeing access for all people with disabilities; promote affordable and accessible housing in the community; make recommendations regarding unmet transit needs; and ensure grievance procedures are followed and enforced as described in the ADA bylaws.
AIRPORT ADVISORY COMMISSION: Four-year term. The
Commission is composed of seven members. Appointees shall be residents of the City of Madera. Meetings are held the second Tuesday of each quarter per calendar year at 10:00 a.m. Each member of the City Council makes a nomination to be considered for appointment by the Mayor.
Responsibilities Include: Oversee, review, and make
recommendations regarding the airport’s annual budget for operational and capital improvement purposes, Airport
operations and services, master planning and land use.
BEAUTIFICATION COMMITTEE: Four–year term. The
Committee is composed of seven members. Appointees shall be residents of the City of Madera. Regular meetings of the Committee are held every second Thursday of the month at 5:30 p.m. Each member of the City Council makes a
nomination to be considered for appointment by the Mayor.
Responsibilities Include: Serves in an advisory capacity to the City Council and staff on community beautification matters including: develop and formulate programs and projects to enhance the aesthetic appearance of the community; develop an ordinance which will establish landscape standards for new development projects; develop and recommend practices and policies which will enhance and upgrade existing properties; and coordinate periodic community clean up campaigns and encourage public participation therein.
CIVIL SERVICE COMMISSION: Four-year term, with
holdovers until new appointment is made. The Commission is composed of seven members; each member of the City Council makes a nomination to be considered for appointment by the Mayor. Appointees shall be residents of the City of Madera.
Commissioners shall not be employed with the City, nor shall they be under the direct supervision of any existing Council Member. Meetings, as needed, are currently held on the first Monday of each month at 5:00 p.m.
Responsibilities Include: Certification of eligibility lists for hiring employees in the classified service at regularly scheduled meetings; conducts appeal hearings regarding
disciplinary action or alleged violations of Civil Service rules and at the request of the City Council or Administrator; special meetings for hearings are scheduled as needed and may
require multiple evenings to complete.
CDBG BLOCK GRANT COMMISSION: The Commission is
composed of seven members; each member of the City Council makes a nomination to be considered for appointment by the Mayor. Meets during a weekday evening as required. Serves in an advisory capacity to staff and the City Council on matters pertaining to the use of CDBG funds allocated to the City of Madera to benefit persons of low and moderate income,
disabled and elderly persons, minority groups, homeless persons, or persons at risk of homelessness and CDBG-funded activities in eligible Census Tracts where CDBG program activities are proposed. Accepts testimony from City staff and applicants presenting proposals to request CDBG funds.
Evaluates proposals and recommends CDBG funding
allocations consistent with policies, goals and priorities established by the City’s CDBG Consolidated Plan and the Vision Madera 2025 Action Plan. Receives testimony from staff and provides comments about the City’s CDBG-funded programs and projects overall annual outcomes and
accomplishments. Promotes public participation in the CDBG planning process and any amendments.
GOLF COURSE ADVISORY COMMITTEE: The committee
consists of a 7-member body and is comprised of the following representatives: City Councilmember serves for Council Term, Parks Director – Continual Term, SGM Representative -
Continual Term, Golfer/At-Large Community Member – Twoyear Term, Food & Beverage Director/Representative – Continual Term, Non-Golfer/At-Large Community Member –
Two-year Term, Service Organization Representative - Twoyear Term. This position also has an additional caveat that the 2025-2026 Operating Budget | City of Madera 23
service organizations eligible are those that regularly meet at the Course, those being currently the Madera Evening Lions Club and the Morning Rotary Club. These service clubs will rotate representation, with the Madera Evening Lions Club having the initial representative. Should additional service organizations meet at the Course, they would be eligible to be added to the rotation of appointments. The Committee meets on the third Monday of the month at the Madera Municipal Golf Course. Meeting times and location may differ.
Responsibilities Include: Serve in an advisory capacity to the City Council and staff on local golf course matters including:
providing feedback and input on matters related to the golf course operations, improvements, and maintenance; serve as a representative of the local community including golfers, residents, and other stakeholders, to ensure inclusion in decision-making process; serve as a communication channel between the golf course and the community; address and help resolve issues or concerns raised by golfers or community regarding the golf course; offer recommendations for
improvements such as upgrades to facilities, landscaping, course layout, or other amenities; provide input on budgetary matters; and contribute to the development of policies and guidelines governing the use and management of the golf course.
LOAN REVIEW COMMITTEE: This committee consists of
five members appointed by the City Council comprised of at least three residents of the City of Madera. Members shall possess backgrounds in residential mortgage lending, real estate or the building trades industry. Members do not serve specific terms, nor do they receive compensation/benefits.
Meetings of the committee are held as needed to provide for the review of loan and grant applications for first time homebuyer down payment assistance and owner-occupied
rehabilitation programs funded by State, Federal and local funds awarded to the City of Madera and from the Successor Agency to the Former Redevelopment Agency. Failure by a Committee member to attend three consecutive meetings
shall be deemed an automatic resignation. A significant pattern of absences shall also be considered grounds for removal from the committee. Conflict of interest provisions apply as applicable to committee appointees serving the City of Madera or the Successor Agency to the Former
Redevelopment Agency.
PLANNING COMMISSION: Four-year term. The
Commission is composed of seven members; each member of the City Council makes a nomination to be considered for appointment by the Mayor. Appointees must reside within the City limits. Meetings are held on the second Tuesday of each month beginning at 6:00 p.m.
Responsibilities Include: Develop, maintain and amend the General Plan and Specific Plans as deemed appropriate;
discretionary approval of development proposals, including subdivisions, use permits, and variances; discuss overall planning for the City, including ordinances, special studies, zoning, subdivisions and signs, with recommendations to the City Council.
TRANSIT ADVISORY BOARD: Four-year term. The Board
consists of seven members appointed from a cross section of the community (general public, children, elderly, disabled, students, social service agencies, and minority family). The Board is composed of seven members; each member of the
City Council makes a nomination to be considered for
appointment by the Mayor. Appointees shall be residents of the City of Madera. Meetings are held quarterly in January, April, July, and September at a time and public place set by the advisory board.
Responsibilities Include: Recommend to the City Council a five (5) year transit and equipment plan; review, modify transit system proposals.
YOUTH COMMISSION: Two-year term. The Commission is
composed of seven members; each member of the City Council makes a nomination to be considered for appointment by the Mayor. The Commission meets on the second Wednesday of
each month at 5:00 p.m.
Responsibilities Include: Serves in an advisory capacity to the City Council about public safety, job opportunities for youth, recreation activities for youth, opportunities for effective participation by youth in governmental process, and changes in city regulations that are necessary to improve the social, economic, educational, recreational advantages, health and well-being of youth.
24 City of Madera | 2025-2026 Operating Budget
The Heart of California
City Map
2025-2026 Operating Budget | City of Madera 25
Madera at a Glance
Source: Madera Chamber of Commerce | United States Census Bureau QuickFacts Located in
Madera
County
Nickname
The of California
Home of the annual
Madera Pomegranate, Fruit & Nut Festival
South of Chowchilla,
North of Fresno
Population:
~68,079
Location Size:
~20.2 sq. miles
Median Income:
$63,619
Proudly
Established
Madera, California
The City of Madera is located in California’s stunning
Central Valley. Featuring a balanced climate that
serves as the perfect host to some of the nation’s
finest agricultural operations, Madera is also within
close proximity to cherished world treasures such as
Yosemite National Park, the Sierra Nevada Mountain
Range, and attractions that run along the Pacific
coastline. Madera is the perfect combination of the
best California has to offer.
1877
1876
1896
1881
1907
1933
1898
1893
26 City of Madera | 2025-2026 Operating Budget
The Early History of Madera
Source: Madera Chamber of Commerce
William H. Thurman founded the City
of Madera and is thus known as the
“Father of Madera.” He founded the
Madera Lumber and Trading Company
and served as Madera County’s first
sheriff from 1893 until 1895.
The Madera County Courthouse began
construction in 1896. It was completed
in 1901. The court and county offices
moved out in 1957. In 1971, it was
renovated to become the Madera
County Historical Society Museum.
Madera County officially became a
county in the State of California on May
16, 1893.
After reaching peak production of 50
million board feet of timber annually, the
lumber industry era in Madera came to
an end. Farm work became Madera’s new
main industry and revenue source.
On October 11, 1876, the idea for the
City of Madera was first discussed in the
newspaper, the Fresno Expositor.
At a public meeting on March 21, 1877,
attendees decided a school building
should be built. There was also a drought
throughout the San Joaquin Valley during
this time.
Madera began construction on a new
courthouse, jail, zoo, and county park.
Madera also became the county seat
this year.
In March, Madera’s first Chamber of
Commerce was formed. Forty-nine men
paid $2.50 charter membership dues.
Madera is officially founded on March
27, 1907. Citizens of Madera held a
centennial celebration on March 27,
2007.
A disastrous fire completely destroyed
the lumberyards in Madera, almost
ridding the town of the lumber industry
entirely.
2025-2026 Operating Budget | City of Madera 27
Madera Residents
Source: United States Census Bureau QuickFacts | California Demographics of Madera residents over the age of five
speak a language other than English.
Language
of Madera residents aged 25+ have a
high school diploma or higher.
Education
Diversity
Average Age
of Madera residents are Hispanic,
with 13% of residents categorized as
White, 3% as African American, 2%
Asian, and 2% as Other respectively.
is the average age of a Madera
Resident, almost 10 percent lower
than the average age of a United
States citizen.
30.4 80%
62.3%
60.9%
77%
16%
4% 3%
SOLD
28 City of Madera | 2025-2026 Operating Budget
Madera Home & Family
Source: United States Census Bureau QuickFacts
17,456
is the number of households in Madera, compared to ~174,756 Fresno households, and ~13.2 million California households.
90.4%
of Madera residents are living in the same house they were living in a year ago, compared to ~86.2% of Fresno residents and ~88% of Californians.
3.8 is the average number of persons who reside in each Madera home, compared to ~3.03 persons in Fresno households and ~2.92 persons per California households.
51.7%
of Madera residents own their homes, compared to ~47.6% of Fresno residents and ~55.5 of California residents.
335,900
is the median cost of owner-valued homes in Madera.
Miles to Other Major California Destinations
Fresno
Yosemite National Park
Sacramento
San Francisco
Los Angeles
240
166
153
100
22 Dial-A-Ride
Min/Max
63 / 96 Min/Max
36/54
DAR
2025-2026 Operating Budget | City of Madera 29
Sources: National Weather Service | Madera Chamber of Commerce Typical Climate
Local Transit
Sources: Madera Chamber of Commerce & Madera.gov
Warmest Month
Madera is July typically
warm, dry,
with relatively
low humidity.
Madera Metro utilizes
4 routes, transporting
Madera citizens where
they need to be.
Madera residents take over
29.3 minutes to get to work,
compared to 22.4 minutes for
Fresno residents and 29.5 for
all of California.
Dial-A-Ride charges $3 or less
for a ride within the city or
county. Seniors and the disabled
can ride at a discounted price.
Coolest Month
December
Annual Rainfall
12.23 In.
Council-Manager
Madera is a municipal corporation following the Council-Manager form of government. The Council, the city’s legislative body, defines the policy direction of the city. The City Manager oversees the daily operations of the city.
Districts
The City Council consists of an elected mayor and six elected council members. Each serves a four-year term.
Council members are elected by district, whereas the Mayor is elected at large or citywide.
General Law City
There are two types of cities in California – charter and general law. Charter cities follow the laws set forth in the state’s constitution along with their own adopted “charter” document. General law cities follow the laws set forth by the state legislature. Madera is a General Law city.
The Six City Council Districts of the City of Madera
30 City of Madera | 2025-2026 Operating Budget
Local Government
View a detailed district map at madera.gov/districts
2025-2026 Operating Budget | City of Madera 31
Parks
Infrastructure
12 Parks
Including three
community centers,
one skate park, one
community garden,
one municipal golf
course, and a crosscity trail system.
3 Pools
Located at the
Centennial Pool
Complex. These
pools provide refuge
and fun to residents
wanting to escape the
summer heat.
40 Slides
Keep the children
(and children at heart)
smiling. Slides can be
found at municipally
operated playgrounds
throughout the city.
163 Acres
Comprise the City of
Madera’s municipal
park resources
available to residents
of the community.
217.5 Miles of
City Streets
Based on the latest reports
from the City’s Public Works
Department.
204 Miles of
Waterline
With an additional 184
miles of sewer line keep
things flowing.
20 Water
Wells
Work to provide the City of
Madera’s water supply.
3,352
Streetlights
Keep residents out of the
dark, while more than 38
traffic signals keep them
moving safely.
32 City of Madera | 2025-2026 Operating Budget
Police
Fire
71 Police
Vehicles
Madera PD has 16 marked
patrol vehicles, eight code
enforcement vehicles,
five traffic enforcement
motorcycles, five unmarked
detective vehicles, and five
administration vehicles.
76 Sworn
Officers
Including specialized units,
such as SWAT, SIU, and
Community Outreach. The
Police Department also
has 37 civilian employees.
3 K-9 Units
K-9 units help human
officers take a bite out of
crime.
64,038 Events
Madera PD responded
to 5,869 more events
compared to last fiscal
year’s 58,169 events. This
figure represents events
as of June 15, 2025, of FY
24/25.
5 Fire
Engines
The Fire
Department also
has one ladder
truck.
25 Fire
Fighters
Madera City Fire
Stations maintain
a 3-0 staffing
level at all times,
meaning three
firefighters are
on duty at each
station around
the clock.
3 Fire
Stations
Construction of
Fire Station #58
was completed in
FY 20/21.
462 Fires
Mitigated
Over the last
calendar year.
4,211 Calls
for Service
Over the last
calendar year.
2025-2026 Operating Budget | City of Madera 33
Madera Economics
2,037 Building
Permits
Issued as of June 15, 2025,
for FY 24/25.
100 Single Family
Residential Permits
Issued as of as of June 15, 2025,
for FY 24/25.
4,465
Inspections
Conducted
Inspections ensure projects
meet approved plans, conditionsof-approval, and current code standards. This figure represents
inspections reported by the
Building Department as of June
15, 2025, for FY 24/25.
3,927
Business
Licenses
Madera businesses keep our local
economic gears spinning. This
figure comprises all business
licenses, excluding rentals as of
June 17, 2025, for FY 24/25.
Public Agencies
Employer Size
Class
Employer Name Industry
2,013 Madera Unified School District Education/Schools
1,896 Madera County Government
333 City of Madera Government
300 U.S Government Government
Private Companies
350 Walmart
Camarena Health
Community Action Partnership of Madera Co.
Vallarta
JBT Food Tech
EVAPCO Inc
----------------
Home Depot
Lowe’s Home Improvement
Span Construction Inc
Madera Rehab Ctr
Georgia Pacific
Sealed Air
Oldcastle Enclosure Solutions
Nutra Blend
Retail
Health Clinic
Services
Grocery
Food Processing Machinery
Evaporative Coolers Manufacturer
& Wholesale
Home Centers
Home Centers
Contractors
Senior Citizens Service
Corrugated Box Manufacturer
Food & Protective Packaging
(Manufacturer)
Concrete Vaults(Manufacturer)
Animal Food Manufacturing
249
235
200
165
100-249
-----
145
100-249
100-249
100-249
100-249
100
50-99
50-99
Source: Data provided by the Madera County Economic Development Commission 34 City of Madera | 2025-2026 Operating Budget
Major Employers of Madera
Budget Overview
• Key Budget Assumptions &
Changes Assumptions
• Budget Process
• Basis of Accounting &
Budgeting
• Level of Budgetary Control
• Financial Budget Policies
• Employee Salary & Benefits
• Employees By Department
Defining the Fiscal Year 2025/26 Starting Point
The City budgets to maintain the existing level of services delivered to the community while strategically increasing or expanding services as warranted by growth and demand.
Similar to other communities, the City consistently recalibrates its service delivery model to meet evolving needs. Overall, the conservative budgeting of both revenues and expenses has positioned the City to remain financially stable. As is always the case in government, planning and flexibility are imperative.
With the level of uncertainty in the current economic climate, staff has updated budget item forecasts relative to the plethora of issues pressing the national and local economy.
Some of these include:
Consumer Behavior: Madera has seen an influx of
new businesses open recently. Smart & Final, In-NOut, and Ross are among the major chains that have established a presence in Madera over the past two
years. While these store openings have resulted in a
greater variety of shopping experiences for Madera’s
residents, consumer spending has been depressed by
uncertainty in the labor market and higher prices. As
a result, key revenues, such as Sales Tax, have
remained relatively flat compared to the previous
fiscal year's levels. While the new businesses have
likely stabilized Sales Tax revenues, their impact in
holding off a decline in City revenues is limited.
Ultimately, increased consumer expenditure will be
necessary to provide additional resources for the City. Interest Rates: While remaining relatively constant in FY 2024/25, interest rates have risen dramatically
since 2021. This increase has had a slowing effect on
the economy, by making money more expensive to
borrow. With no plans for further borrowing and all
its debt at fixed rates, the interest rate increase has had minimal impact on the City’s costs. However, it
has had a significant impact on the City’s interest
earnings. Evidence of that impact can be found in the
yield on the City’s Treasury portfolio, which has gone
from 3.47% at the end of May 2024 to 3.79% at the
end of May 2025. That percentage increase
translates to an additional $560,000 in income for the
City. Staff anticipates the yield on the City’s portfolio to continue to increase throughout FY 2025/26, as
lower yielding investments mature and are replaced
with higher yielding investments. The additional
interest income is partially offsetting declines in other revenue sources.
Inflation: While inflation has slowed from its peak of 9% three years ago, the current rate of 2.4% remains
higher than the Federal Reserve’s stated goal of 2%.
Prices have been driven up by disruptions to global
food and energy markets, which have been
exacerbated by global instability. Similar to others,
the City is experiencing the effects of inflation from
cost increases in services, fuel, supplies, equipment,
and construction projects.
Labor: At the time the FY 2025/26 Proposed Budget is
being prepared, the City is in negotiations with all of its employee bargaining units. As a result of the
ongoing negotiations, actual labor costs incurred in
Fiscal Year 2025/26 may be different from budgeted
amounts. During negotiations, the City is cognizant of
amounts paid by neighboring governmental agencies
and private companies. While the City has attempted
to mitigate labor cost impacts by implementing
unconventional practices, the City will need to
monitor trends to ensure that it retains its workforce
and remains competitive in attracting new talent.
Projected Revenues
In preparing the FY 2024/25 budget, staff estimated major city revenues as indicated below:
Sales & Use Tax: $12 million
Measure K: $6.9 million
Transient Occupancy Tax (hotel tax): $1 million
Property tax in-lieu (c. 2004): $9 million
Property tax: $5.6 million
Business license revenue: $638k
Community Facilities District (CFD): $1.5 million
Building Permits: $700k
Interest Income: $1.5 million
It is worth noting that cannabis tax revenues are not included in this budget. Staff recommends excluding cannabis related revenue projections at this time. This approach allows for the development of more reliable estimates once revenues are received and a consistent revenue pattern is established. 36 City of Madera | 2025-2026 Operating Budget
Key Budget Assumptions & Changes
Expenses
In preparing the FY 2025/26 Proposed Budget, staff made the following adjustments to expenses:
Unfunded Accrued Pension Liability is increasing by
approximately $300k to $4.9 million.
Property/Liability Insurance is increasing by
approximately $400k to $2.8 million.
Employee Health Insurance is projected to increase
by 12.7 percent.
Senate Bill 1383 will result in increased costs for solid waste.
An increase of $808k for the Fire Services contract
with CalFire. This increase recognizes:
o CalFire staff benefit rates are increasing from the
previous year’s one-time (FY 2024/25) buy-down
of 19.55% to State employee retirement
benefits.
o Five percent (5%) estimated increase in
cooperative agreements.
Balancing the Budget
The Proposed General Fund FY 2025/26 Budget is
balanced.
The Proposed Budget does not anticipate using funds
from the General Fund Stabilization Reserve.
However, $1,460,841 of the General Fund’s
unassigned fund balance has been used to fund the
following
o $650,000 transferred to the Deferred
Maintenance Fund established in FY 2024/25.
o $219,041 for the 10X10 Street Repair program.
This is a new program proposed under this
budget to address pavement conditions.
o $50,800 for various Parks equipment
purchases.
o $375,000 for development of the General
Plan’s Housing Element (one-time expense)
o $96,000 for a batting cage project at Lions
Town and Country Park
o $70,000 for a contingency account in the City
Administration budget.
Should the City receive less revenue than anticipated, the City expects to utilize reserves to offset revenue
shortfalls. However, such utilization of reserves will
be brought before Council for consideration and
approval.
Budgeted Positions
Budgeted positions: The Proposed Budget only
includes positions based on those reasonably
expected to be filled by a person. As the year
progresses, staffing will be continually reviewed and
analyzed, and any changes to budgeted positions will
be brought to the Council for consideration.
Vacant Positions
Vacant positions are included in the budget for any
existing positions the City intends to fill. The number of vacant positions and the positions fluctuate as
employees leave the organization and new
employees are hired. The budget includes
assumptions on hiring timelines and applicant
availability. The Proposed Budget consists of all
approved positions with reasonable assumptions as
to the hire date for positions currently vacant. As the year progresses, staffing will be continually
monitored, and any requests for additional positions
will be subject to Council consideration and approval.
For the FY 2025/26 Proposed Budget, vacant
positions were budgeted at the expectation of
employee-only health coverage in the Anthem plan.
Reclassifying Positions
The City may seek to reclassify positions based on an analysis of actual job duties. Additionally, pursuant to the City’s Memorandums of Understanding with represented employee
groups, employees may submit reclassification requests each year during certain filing windows if they believe they are working outside their job classification. The Human Resources Department evaluates these requests and then recommends to the City Manager whether a position should be reclassified or whether the assigned duties fall within the existing 2025-2026 Operating Budget | City of Madera 37
classification. The City Manager then decides to uphold or deny the recommendation. Employees may appeal to the City Manager if they disagree, however the City Manager’s
determination is final.
There are no proposed position reclassifications in the Fiscal Year 2025/26 Proposed Budget.
Planned Promotions
Planned promotions have also been captured in the budget.
These promotions are for class series where classification is determined by certification and/or time in the position (i.e., Police Officer I to Police Officer II). These promotions will only be effectuated upon satisfactory job performance at the current classification level and the individual meeting the employment standards for the higher classification.
Adjusted Positions
While the FY 2025/26 Proposed Budget does not contain any position additions or deletions, it does include an adjustment to part-time hours across the organization, particularly in Parks and Public Works. As part of the budget build process, an analysis was conducted where actual part-time staff hours incurred were compared to part-time staff hours budgeted. As a result of this analysis, part-time hours were significantly reduced in the FY 2025/26 budget. The reduction in part-time hours is the main driver behind the reduction in FTE from 301 in FY 2024/25 to 294 in FY 2025/26.
Employee Compensation
The FY 2025/26 budget includes the following relative to employee compensation:
Merit increases have been budgeted; however, the
actual achievement of such increases is dependent
upon individual employee performance.
As the City is currently in labor negotiations with all of the employee bargaining groups at the time this
budget is proposed, only the cost of the City’s
proposal to the bargaining groups is included in the
FY 2025/26 budget. The City’s proposal includes a
COLA for employees, covering the core health
insurance cost, and the cost of an Employee Longevity
program.
Measure K
Measure K sales tax revenue is committed to public safety and is shared 50/50 between the Police and Fire Departments.
Measure K Police and Fire funds are budgeted and accounted for separately.
This budget recognizes the following:
Equipment and vehicles for the Fire Department are
paid for by Measure K.
Historically, two-thirds of personnel and operations
costs for the Fire Department are funded by the
General Fund, while Measure K funds the remaining
one-third. In FY 2022/23, the City added a 2nd
Battalion Chief and this practice continued. The FY
2025/26 Proposed Budget has Measure K paying the
full cost for the second Battalion Chief.
The City issued lease revenue bonds in June 2019 to
construct Fire Station 58 for $4,005,000. The bonds
are due in annual installments of $230,000 to
$307,000 over a 20-year period. The construction of
the fire station was completed in November 2020.
The annual debt service is included in the budget.
Police staff salaries and benefits.
General Fund loan payment for the purchase of a
Police building and critical radio infrastructure.
The grant match for the COPS grant is being paid out
of the Measure K – Police Fund ($270,530).
Unassigned or unused Measure K monies for Fire and
Police remain in their respective Measure K funds.
Measure K Stabilization Fund
The Council has directed that $130,000 of Measure K revenue for both Police and Fire be committed each year for
establishing a stabilization reserve, until the reserve reaches the equivalent of 30 percent of Measure K expenditures.
Currently, both the Police and Fire departments have a
stabilization reserve fund balance of $1,040,000 each at the end of FY 2024/25, consistent with the City’s reserve policy.
The City will reach the 30% reserve for Measure K Stabilization with the FY 2025/26 Proposed Budget.
38 City of Madera | 2025-2026 Operating Budget
Fire Engine Replacement Fund
Additionally, the Council approved a fire engine replacement reserve fund of $200,000 in FY 2019/20, with the intent to add $200,000 each year. To ensure an effective engine
replacement plan and to maintain a modern fleet of fire equipment, staff recommended that it be increased to
$490,000 per year in the FY 2022/23 budget. The balance of the Fire Engine Replacement Reserve is projected to be almost $1.9 million by the end of FY 2025/26. To ensure that the Fire Department is adequately equipped, another $490k is
proposed to be reserved in the Proposed Budget.
Debt
The City will pay $8,010,623 in principal and interest in Fiscal Year 2025/26, with a total outstanding debt of $50,438,632 as of June 30, 2025.
2025-2026 Operating Budget | City of Madera 39
Budget Process
The City Council sets the overall policy direction for the City and helps staff prioritize programs, projects and services to support that direction. The City operates on a fiscal year that begins July 1st. City staff in their respective departments prepare individual budgets for their functional areas. These budgets are then combined into an overall city budget that is presented to the Council each spring for review and input.
The Council has the authority to approve the annual budget and may amend it during the year if needed. The legal level of budgetary control is at the fund level, which means spending in each different type of fund may not exceed the budgeted amount without Council approval.
Department Personnel Begins Projections
Department personnel are asked to update current year
projections and proposed FY 2025/26 projected expenses and revenues. As part of this process, Salary Projection Worksheets are also prepared. These worksheets list City employees organized by department and calculate their total salary and wages for the specified fiscal year.
Mid-Year Budget Review
Each department performs a mid-year budget review to
determine if budgeted revenue and expenses are on target or need to be adjusted. Budget adjustments will be adopted per resolution. The Engineering Department prepares a five-year Capital Improvement Plan and presents the draft to the
Council at this time.
Preliminary Enterprise Fund Review
The preliminary Enterprise fund budgets are presented to Council for review. These include:
Water
Sewer (e.g. wastewater)
Solid Waste
Storm Drainage
Other Funds Review
Preliminary Internal Services (Fleet, Facilities Maintenance, and Information Technology) and Special Revenue Fund
budgets are presented to Council for review.
Public Input on Spending Priorities
A public hearing is held at a Council meeting regarding the Community Development Block Grant (CDBG). The public is encouraged to provide input regarding how funds are to be allocated.
Preliminary Budget to City Council
A budget workshop is held for the Council and community.
Budgets for City funds are made available for review and discussion. The Financial Services Director leads the
presentation and department directors are available to discuss any specific budget items within the purview.
Final Budget Approval
A budget workshop is held for the Council and community.
Budgets for City funds are made available for review and discussion. The Financial Services Director leads the
presentation and department directors are available to discuss any specific budget items within the purview. The chart below depicts the ideal timeline for the preparation of the budget.
February
Mid Year
Review
March - April
Budget
Planning
May
Captial
Improvement
Plan (CIP)
June
Public Hearing
& Budget
Adoption
July
New Fiscal
Year
January
Year End
Review
Storm Drainage
Other Funds Review
Preliminary Internal Services (Fleet, Facilities Maintenance, and Information Technology) and Special Revenue Fund
budgets are presented to Council for review.
Budget Process
The City Council sets the overall policy direction for the City and helps staff prioritize programs, projects and services to support that direction. The City operates on a fiscal year that begins July 1st. City staff in their respective departments prepare individual budgets for their functional areas. These budgets are then combined into an overall city budget that is presented to the Council each spring for review and input.
The Council has the authority to approve the annual budget and may amend it during the year if needed. The legal level of budgetary control is at the fund level, which means spending in each different type of fund may not exceed the budgeted amount without Council approval.
Department Personnel Begins Projections
Department personnel are asked to update current year
projections and proposed FY 2025/26 projected expenses and revenues. As part of this process, Salary Projection Worksheets are also prepared. These worksheets list City employees organized by department and calculate their total salary and wages for the specified fiscal year.
Mid-Year Budget Review
Each department performs a mid-year budget review to
determine if budgeted revenue and expenses are on target or need to be adjusted. Budget adjustments will be adopted per resolution. The Engineering Department prepares a five-year Capital Improvement Plan and presents the draft to the
Council at this time.
Preliminary Enterprise Fund Review
The preliminary Enterprise fund budgets are presented to Council for review. These include:
Water
Sewer (e.g. wastewater)
Solid Waste
Storm Drainage
Other Funds Review
Preliminary Internal Services (Fleet, Facilities Maintenance, and Information Technology) and Special Revenue Fund
budgets are presented to Council for review.
Public Input on Spending Priorities
A public hearing is held at a Council meeting regarding the Community Development Block Grant (CDBG). The public is encouraged to provide input regarding how funds are to be allocated.
Preliminary Budget to City Council
A budget workshop is held for the Council and community.
Budgets for City funds are made available for review and discussion. The Financial Services Director leads the
presentation and department directors are available to discuss any specific budget items within the purview.
Final Budget Approval
A budget workshop is held for the Council and community.
Budgets for City funds are made available for review and discussion. The Financial Services Director leads the
presentation and department directors are available to discuss any specific budget items within the purview. The chart below depicts the ideal timeline for the preparation of the budget.
February
Mid Year
Review
March - April
Budget
Planning
May
Captial
Improvement
Plan (CIP)
June
Public Hearing
& Budget
Adoption
July
New Fiscal
Year
January
Year End
Review
Budget Process
The City Council sets the overall policy direction for the City and helps staff prioritize programs, projects and services to support that direction. The City operates on a fiscal year that begins July 1st. City staff in their respective departments prepare individual budgets for their functional areas. These budgets are then combined into an overall city budget that is presented to the Council each spring for review and input.
The Council has the authority to approve the annual budget and may amend it during the year if needed. The legal level of budgetary control is at the fund level, which means spending in each different type of fund may not exceed the budgeted amount without Council approval.
Department Personnel Begins Projections
Department personnel are asked to update current year
projections and proposed FY 2025/26 projected expenses and revenues. As part of this process, Salary Projection Worksheets are also prepared. These worksheets list City employees organized by department and calculate their total salary and wages for the specified fiscal year.
Mid-Year Budget Review
Each department performs a mid-year budget review to
determine if budgeted revenue and expenses are on target or need to be adjusted. Budget adjustments will be adopted per resolution. The Engineering Department prepares a five-year Capital Improvement Plan and presents the draft to the
Council at this time.
Preliminary Enterprise Fund Review
The preliminary Enterprise fund budgets are presented to Council for review. These include:
Water
Sewer (e.g. wastewater)
Solid Waste
Storm Drainage
Other Funds Review
Preliminary Internal Services (Fleet, Facilities Maintenance, and Information Technology) and Special Revenue Fund
budgets are presented to Council for review.
Public Input on Spending Priorities
A public hearing is held at a Council meeting regarding the Community Development Block Grant (CDBG). The public is encouraged to provide input regarding how funds are to be allocated.
Preliminary Budget to City Council
A budget workshop is held for the Council and community.
Budgets for City funds are made available for review and discussion. The Financial Services Director leads the
presentation and department directors are available to discuss any specific budget items within the purview.
Final Budget Approval
A budget workshop is held for the Council and community.
Budgets for City funds are made available for review and discussion. The Financial Services Director leads the
presentation and department directors are available to discuss any specific budget items within the purview. The chart below depicts the ideal timeline for the preparation of the budget.
February
Mid Year
Review
March - April
Budget
Planning
May
Captial
Improvement
Plan (CIP)
June
Public Hearing
& Budget
Adoption
July
New Fiscal
Year
January
Year End
Review
40 City of Madera | 2025-2026 Operating Budget
Budget Process
The latest approved budget document is available at madera.gov/budget The City budgets on a modified accrual basis for all funds except for its enterprise and internal service funds, which are budgeted on a full accrual basis. This is consistent with the City’s basis of accounting as reported in its Annual
Comprehensive Financial Report (ACFR). The City's
Governmental Funds consist of:
The General Fund
Special revenue funds (including Enterprise Funds)
Debt service funds
Capital project funds
Each fund is prepared on a modified accrual basis where revenues are recognized when they become measurable and available, and expenditures are recorded when the related liability is incurred; except that principal and interest payments on general long-term debt are recognized when
due. Revenue availability criteria are defined as collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period (i.e., 60 days after fiscal year-end).
Budgets for proprietary funds (Internal Service Funds and Enterprise Funds) are prepared on a full accrual basis where revenues are recognized when earned, and expenses are
recognized when they are incurred.
Cash Basis
Transactions recorded
when cash is exchanged
Not GAAP
Modified Accrual
Revenues recognized when
measurable and available;
expenditures when incurred
Unique to State and Local
Governments
Full Accrual
Record effects of
transactions/events when
they occur, regardless of the
timing of related cash flows
Used by business enterprises
and non-profits
The City budgets on a modified accrual basis for all funds except for its enterprise and internal service funds, which are budgeted on a full accrual basis. This is consistent with the City’s basis of accounting as reported in its Annual
Comprehensive Financial Report (ACFR). The City's
Governmental Funds consist of:
The General Fund
Special revenue funds (including Enterprise Funds)
Debt service funds
Capital project funds
Each fund is prepared on a modified accrual basis where revenues are recognized when they become measurable and available, and expenditures are recorded when the related liability is incurred; except that principal and interest payments on general long-term debt are recognized when
due. Revenue availability criteria are defined as collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period (i.e., 60 days after fiscal year-end).
Budgets for proprietary funds (Internal Service Funds and Enterprise Funds) are prepared on a full accrual basis where revenues are recognized when earned, and expenses are
recognized when they are incurred.
Cash Basis
Transactions recorded
when cash is exchanged
Not GAAP
Modified Accrual
Revenues recognized when
measurable and available;
expenditures when incurred
Unique to State and Local
Governments
Full Accrual
Record effects of
transactions/events when
they occur, regardless of the
timing of related cash flows
Used by business enterprises
and non-profits
2025-2026 Operating Budget | City of Madera 41
Basis of Accounting & Budgeting
42 City of Madera | 2025-2026 Operating Budget
Level of Budgetary Control
Each Spring, City personnel prepare a proposed budget and present it to the Council for consideration. The proposed budget, along with all the supporting schedules, is made available for public inspection in the City Clerk’s Office and the office of the Financial Services Director. For the FY 2025/26 budget, the Council held a budget review workshop on June 18, 2025 to receive public comments and ascertain the facts regarding the proposed budget.
The City Council was introduced to new budgetary controls to start the FY 2020/21 budget. During the June 11, 2020 Council meeting, staff presented the following controls:
Transfer of appropriated budget authority from one
account to another within a department may be
done upon approval of the City Manager.
Transfer of budget authority between departments
of the General Fund or between funds will be done
by minute order of the City Council if less than
$25,000 and by resolution if greater than $25,000.
Authority is given to the Financial Services Director to adjust the budget for all monies received by the
City not included in the budget up to $5,000 per
incident without a budget resolution. A report will
be given to the Council on a quarterly basis
regarding any such activity.
All outstanding encumbrances as of June 30
approved by the City Manager shall be continued
and re-appropriated for expenditure into the
following fiscal year.
Except as monetary appropriations may be affected
by intra-fund transfers within the General Fund or
other funds, no appropriations set forth in said
budget shall be cancelled in whole or in part except
by resolution adopted by a majority vote of all
members of the Council.
Expenditures made, liabilities incurred, or warrants
issued more than budget appropriations as
originally approved or as thereafter increased or
decreased, shall not constitute an obligation or
liability of the City. The City Manager and the
Council shall approve no claims and the Financial
Services Director shall issue no warrants or checks
for any expenditure more than existing
appropriations except upon an order of the court of
competent jurisdiction, or in cases of emergency as
specified and in accordance with the procedures
established in the Government Code of California.
Budget
Control
Framwork
Forecast &
Budget Plan
Budget
Registry
Entry
Budgeting
An annual base budget will be developed by verifying or conservatively projecting revenues and expenditures for the current and forthcoming fiscal year.
The operating budgets shall be balanced. Ongoing costs shall not exceed current revenues plus available fund balance that exceeds reserve fund requirements.
Projected revenues will be sufficient to support projected expenditures.
The City will avoid budgetary procedures which balance the current budget at the expense of future budgets.
The Financial Services Director will prepare and submit a midyear budget review and analysis to the City Council.
Accounting & Financial Reporting
An independent audit will be conducted annually by a
certified public accountant. This is the Annual
Comprehensive Financial Report (ACFR).
Financial reports will be produced per Generally
Accepted Accounting Principles (GAAP) as outlined by
the Governmental Accounting Standards Board
(GASB).
The City will maintain a strong system of internal
controls.
The City will maintain a written investment and
portfolio policy that establishes parameters for
determining investment placement and the overall
management of the City’s investment portfolio.
Reserves
The City will maintain the General Fund Contingency
reserves at a level of at least 30 percent of the
General Fund’s operating expenditures to protect
essential service programs and funding requirements
during periods of economic downturn or other
unforeseen significant costs not covered by the
Contingency Reserve.
The City will establish an account to accumulate funds to be used for payment of accrued employee benefits
for retired and separated employees. The level of
this reserve will be established based upon an annual
projection of employee retirements.
Self-insurance reserves will be maintained at a level consistent with professional actuarial review
recommendations.
Capital Planning
The City will develop and annually update a long-term Capital Improvement Plan (CIP) for the purpose of
planning, scheduling, and financing capital projects as determined and approved by the City Council.
The CIP will be a five-year plan and will include major on-going maintenance and rehabilitation costs to
existing capital assets (land, land improvements,
infrastructure, and equipment), as well as the costs of new facilities and improvements.
The City will maintain its capital assets at a level
adequate to protect the City’s capital investment and
to minimize future maintenance and orderly
replacement of capital assets from current revenues
where possible.
The CIP budget will realistically assess potential future revenues and avoid commitments for projects that
lack economic feasibility.
Revenue
The City will estimate its annual revenues by an
objective, analytical process utilizing trend,
judgmental, and statistical analysis as appropriate.
The City will attempt to maintain a diversified and
stable revenue base to minimize the effects of
economic fluctuations on revenue generation.
The user fees and charges for each Enterprise Fund
will be set to fully support the total direct and indirect costs of the activity. Indirect costs include the cost of annual depreciation of capital assets and overhead
charges.
Internal Service Funds are to be funded at
appropriate levels to ensure their ability to provide
services adequately.
Development Impact Fees will be established to
provide for the cost of infrastructure improvements
2025-2026 Operating Budget | City of Madera 43
Financial Budget Policies
from new growth instead of being a burden to
existing taxpayers.
Debt Management
The City will not use long-term debt financing for any recurring purpose such as current operating and
maintenance expenditures.
The City will consider the issuance of long-term debt to purchase or construct capital assets that will serve as long-term community assets. Prior to entering a
long-term financing arrangement, an internal analysis
will be conducted to determine the impact on current
and future budgets for debt service and operations.
This analysis will address the reliability of revenues to support the debt service.
44 City of Madera | 2025-2026 Operating Budget
Employee Salary & Benefits Summary
The City has four recognized bargaining units that represent all full-time employees, except Management. They include:
Madera Affiliated City Employees’ Association
Mid Management Employee Group
Madera Police Officers’ Association
Law Enforcement Mid Management Employee Group
Management and part-time employees are unrepresented.
When proposing and negotiating modifications to either salary or benefits, the City’s pay philosophy is to focus on total compensation. Below represents a summary of the normal benefits offered by the City in addition to base pay. Individual bargaining units may have additional pay incentives or benefits negotiated for their members; bargaining unit agreements can be found on the City’s website. Currently, all Memorandums of Understanding (MOUs) with the units term June 30, 2025. The City and unit representatives are actively negotiating successor agreements, which may change some elements of compensation described herein.
Summary Description
Retirement
Retirement:
Defined Benefit
The City participates in the California Public Employees’ Retirement System, commonly known as CalPERS. The benefit received in retirement depends on the employee’s age at retirement, years of service, applicable pay, and benefit factor. The City does not participate in Social Security. The benefit is funded by both Employer and Employee contributions. The City participates in the following benefit formulas, with placement in the formula defined by hire date with the City:
Miscellaneous Employees
Classic: 2.5% @ 55, highest single year
Classic Tier I: 2% @ 60, average 3-year final compensation PEPRA: 2% @ 62, average 3-year final compensation
Sworn Employees
Classic: 3% @ 50, highest single year
Classic Tier I: 3% @ 55, average 3-year final compensation PEPRA: 2.7% @ 57, average 3-year final compensation
2025-2026 Operating Budget | City of Madera 45
Employee Salary & Benefits
Retirement:
Supplemental
The City offers a choice between two 457 Deferred Compensation plans for full-time employees. For all full-time employees except Sworn Law Enforcement and Management, the City contributes an amount equal to 4.2% of base pay into the plan.
No matching contribution from employees is required. Employees may elect to contribute their own funds up to the IRS defined annual maximum on a pre-tax basis.
Monies may be withdrawn while still employed through either an emergency withdrawal or as a loan that must be repaid. Emergency withdrawal provisions are governed by IRS rules. Individuals have full access to funds after separation of service from the City.
Retirement:
Part-Time
Part-time employees receive either the CalPERS benefits defined above or participate in a Social Security replacement plan administered by Empower Retirement depending on the number of hours worked annually. Any employee who works 1,000 or more hours in a fiscal year qualifies for CalPERS, regardless of part-time or full-time status.
Health & Welfare Benefits
Health, Dental, &
Vision Insurance
Effective July 1, 2021, the City joined the PRISM public entity risk sharing pool to participate in their health plans. This change allowed the City to offer multiple providers and multiple plans for employees to choose from when selecting benefits. Joining the pooled program will also have the long-term benefit of reducing rate volatility. The City’s current benefit providers are:
Medical: Anthem and Kaiser
Dental: Delta Dental
Vision: Superior
The City’s contribution towards health insurance is defined within the bargaining unit agreements for each employee group. The contribution will be equal to the cost of the Core medical plan plus dental plus vision at each enrollment level. Employees may waive coverage with proof of other coverage and receive a monthly waiver benefit of $450.
Premiums are paid by employees pre-tax under a Section 125 Cafeteria Benefits Plan.
The City’s health, dental, and vision insurance plans are based on the calendar year. The City has received its preliminary January 2026 renewal. Medical premiums will increase
6.7% (proposed) for each plan and dental premiums will increase by 2.3% (proposed).
Vision insurance rates will remain the same as the City was offered a three-year (3-year) rate pass in 2024.
The FY 2025-26 budget includes the City’s current contribution through December 2025, as well as the revised contribution beginning in January 2026 taking into account the above noted premium changes and assuming the City and units negotiate to continue the current contribution model for the term of any new MOU.
Flexible Spending
Accounts
The City offers both dependent care and medical expense Flexible Spending Accounts under its Section 125 Cafeteria Benefits Plan. Employees may choose to contribute up to $3,300 per year on a pre-tax basis for reimbursable medical expenses or up to $5,000 per year on a pre-tax basis for reimbursable childcare expenses. The maximum contribution limits may be adjusted annually based on IRS limits. 46 City of Madera | 2025-2026 Operating Budget
Group Life The City provides group life insurance coverage for full-time employees and dependents.
Employees may purchase additional voluntary employee, spouse, and/or dependent life through the program, as well as accidental death and dismemberment benefits. The rates for these plans are currently in a rate-lock that began January 2024 and will end December 2026.
Disability The City provides a long-term disability policy for situations requiring the employee to be absent from work due to disability more than 90 days. The policy provides up to 60% income replacement. The City does not participate in the California State Disability program; Madera Affiliated City Employees’ Association participates at their own expense.
Employee Assistance
Program
The City offers an Employee Assistance Program through SimpleTherapy that provides free counseling services to employees and their household. The program also has free online resources to help with work-life balance and management. In addition to these services, the plan also includes wellness benefits for employees and emotional fitness coaching resources.
Supplemental
Insurance
The City offers additional accident, disability, universal life and similar policies employees may choose to participate in at their own expense.
Paid Leave Benefits
Vacation All full-time employees accrue paid vacation based on years of service with the City.
Unused vacation is fully vested to the employee and is paid out as compensation upon separation from the City. Vacation balance caps vary by bargaining unit.
Sick All full-time employees accrue paid sick leave at the rate of 12 days per year. A percentage of sick leave is available for cash-out upon positive separation based on years of service with the City.
All part-time employees accrue paid sick leave at the rate of 1 hour for every 30 hours worked.
Family Sick Both full and part-time employees may use sick leave to care for a family member or designated person. The number of hours varies by bargaining unit.
Holidays The City recognizes 11 full day and 2 half day paid holidays each year. Additionally, some employees are eligible for floating holiday time based on years of service with the City, depending on their bargaining unit.
Because of the nature of their job, employees represented by the Madera Police Officers’ Association accrue holiday leave similar to vacation.
Administrative Leave Positions exempt from overtime under the Fair Labor Standards Act receive 40 hours per year of Administrative Leave. This leave must be used each fiscal year, or it is lost; unused 2025-2026 Operating Budget | City of Madera 47
hours are not carried forward.
Compensatory Time
Off
Positions eligible for overtime have the option to accrue Compensatory Time Off in lieu of pay. For each hour of overtime worked, the employee may elect to accrue 1.5 or 2 hours of leave, equivalent to the applicable rate of pay.
Additional Benefits
Flexible Work
Schedules
Depending on bargaining unit, employees may request to work alternative schedules to assist in work/life balance. This potentially includes both 9/80 and 4/10 options.
Bilingual Pay Full-time employees may be eligible for bilingual English-Spanish incentive pay after successfully completing a skills exam. Employees represented by the Madera Police Officers’ Association are also eligible for American Sign Language bilingual pay.
Education/Certificate
Incentive Pay
All four of the City’s recognized bargaining units provide various education and certificate incentive pays. These benefits are in addition to base pay.
Education
Reimbursement
All four of the City’s recognized bargaining units have provisions in their agreements for reimbursement of education expenses. Currently employees may request reimbursement of up to $2,400 per fiscal year for pursuing a college degree.
Holiday Closure Under the current MOUs, for employees represented by the Madera Affiliated City Employees' Association and the Mid Management Employee Group and selected nonrepresented employees, the City closed non-safety functions and services between Christmas Day and New Year's Day. At this time, the Holiday Closure will sunset with the term of the current MOUs and is under negotiation.
48 City of Madera | 2025-2026 Operating Budget
2025-2026 Operating Budget | City of Madera 49
Citywide FTE Count
FTE as Full Time Equivalent based on a standard of 2080 work hours per year Citywide FTE Count
FTE as full Time Equivalent based on a standard of 2080 work hours per year Fund Group 2023/24 2024/25 2025/26
General Fund
General Fund Total 214.98 197.97 191.71
Enterprise Funds
Water 21.55 19.39 18.26
Sewer 20.60 19.76 19.04
Solid Waste 6.54 6.27 7.28
Drainage 4.74 4.39 4.48
Airport 1.78 1.88 1.86
Transit 4.80 4.75 4.14
Enterprise Funds Total 60.02 56.44 55.06
Internal Service Funds
Fleet 3.70 3.80 3.80
Facilities 8.05 8.15 8.05
Information Technology 4.00 5.48 5.00
Internal Service Funds Total 15.75 17.43 16.85
Special Revenue Funds
Grants/CDBG 1.50 1.30 1.20
Measure K Sales Tax - Police 14.00 13.50 14.17
Park Development 5.97 0.59 0.78
Intermodal Building 0.48 - -
Parking Dist Operations 0.48 0.48 0.48
Housing Programs 0.40 0.40 0.15
PD Grants 5.00 13.05 14.05
Special Revenue Funds Total 27.83 29.31 30.83
Grand Total 318.58 301.16 294.44
FTE by Expensing Org
Fund Group Org Description 2023/24 2024/25 2025/26
General Fund
10201000-City Council 7.00 7.00 7.00
10201010-City Clerk's Office 2.00 2.00 2.00
10201100-City Manager 2.70 2.70 2.70
10201200-Finance 5.40 7.90 7.90
10201210-Purchasing 1.00 1.10 1.10
10201220-General/Grant Oversight - 0.45 0.40
10201500-HR/Risk Management 4.00 4.00 4.00
10202000-PD Operations 76.35 70.97 71.47
10202020-PD - CCP 1.00 - -
10202030-Schools Policing 3.00 - -
10202040-PD Housing Authority 1.00 - -
10202060-Animal Control 2.00 2.47 2.47
10203000-PW Admin - - 0.17
10203010-PW - Streets 10.40 9.75 8.27
10203011-PW Safe & Clean Initiative 3.00 3.00 3.30
10203020-Graffiti Abatement 0.80 1.00 1.65
10204100-Planning 6.48 5.66 5.38
10204200-Building 7.08 6.83 6.14
10204300-Engineering 20.00 18.15 17.54
10204400-Code Enforcement 7.96 6.73 6.68
10206000-Parks Administration 3.72 3.48 3.24
10206100-Parks 19.11 19.94 17.56
10206110-Landscape Mntc Dist Services 7.95 7.38 6.60
10206120-Median Landscaping - - -
10206200-Recreation 4.93 5.33 4.31
10206218-Sr Citizen Community Service 4.65 2.89 2.89
10206220-Sports Programs 3.20 3.04 2.77
10206230-Aquatics Programs 4.50 2.89 3.46
10206240-Comm & Rec Centers 4.68 2.53 1.94
10206270-Special Events 1.07 0.77 0.77
General Fund Total 214.98 197.97 191.71
50 City of Madera | 2025-2026 Operating Budget
FTE by Expensing Org
Fund Group Org Description 2023/24 2024/25 2025/26
Enterprise Funds
20301220-Utility Billing/Water 5.10 3.15 3.15
20303800-Water Mtnc/Operations 12.35 12.04 10.93
20303810-Water Quality Control 2.10 2.20 2.18
20303820-Water Conservation Program 2.00 2.00 2.00
20401230-Utility Billing/Sewer 2.05 1.58 1.58
20403400-Sewer Mtnc/Operations 7.15 6.69 6.13
20403410-WW Treatment Plant 11.40 11.50 11.33
20503270-Airport Operations 1.78 1.88 1.86
21285290-Transportation - Dial-A-Ride 2.40 2.38 2.07
21295300-Transportation - Fixed Route 2.40 2.38 2.07
45003090-Drainage Flood Control 4.74 4.39 4.48
47601235-Utility Billing/Garbage 2.05 1.58 2.52
47603600-Solid Waste Disposal 0.69 0.79 0.78
47603630-Street Cleaning 3.30 3.40 3.23
47603730-Tire Clean Up 0.50 0.50 0.75
Enterprise Funds Total 60.02 56.44 55.06
Internal Service Funds
30650000-Fleet Acquisition - 0.15 0.15
30701240-Fleet Maintenance 3.70 3.45 3.45
30701260-Fleet Motor Pool - 0.20 0.20
30710000-Facilities Maintenance 8.05 8.15 8.05
30720000-Information Technology Maintenance 4.00 5.48 5.00 Internal Service Funds Total 15.75 17.43 16.85
Special Revenue Funds
10211300-General/Grant Oversight 0.15 - -
10218000-CDBG Administrative Costs 1.35 1.30 1.20
10252000-Measure K Sales Tax - Police 14.00 13.50 14.17 41096358-MUSD After School Program 5.97 - -
41096360-MUSD Agreements - 0.41 0.61
41096361-MCDPH Agreements - 0.17 0.17
41108060-Intermodal Building 0.48 - -
41400000-Parking Dist Operations 0.48 0.48 0.48
44004430-DAP Program Income 0.15 0.15 0.15
44004460-HOME Program Income 0.25 0.25 -
47810310-Prop 64 Health & Public Safety 1.00 1.00 1.00
47810410-Special Investigation Unit - 2.00 2.00
47811100-PD Opioid Settlement Funds - 1.00 2.00
47812030-Schools Policing - 3.00 3.00
47812040-PD Housing Authority - 1.00 1.00
47812050-COPS Hiring Grant 3.00 4.00 4.00
47813013-PD Tire Amnesty Grant - 0.32 0.32
47813015-Abandoned Vehicle Abatement - 0.73 0.73
47910000-Tobacco Law Enforcement Grant 1.00 - -
Special Revenue Funds Total 27.83 29.31 30.83
Grand Total 318.58 301.16 294.44
2025-2026 Operating Budget | City of Madera 51
THIS PAGE IS INTENTIONALLY LEFT BLANK
Citywide
Summaries
Citywide Revenues
FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 PCT
Revenues by Department ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE General Use 205,058 6,946,865 0 9,046,835 6,116,101 -32.40% General Use Revenues 28,709,036 30,167,281 26,460,363 31,355,390 32,383,848 3.30% City Clerk's Office 83,019 82,703 74,224 82,434 82,434 0.00% City Manager 487,975 501,132 663,284 524,283 715,748 36.50% Finance Department 4,737,679 6,301,822 8,832,396 12,742,146 6,020,141 -52.80% Grants 5,334,780 6,912,040 4,357,946 12,155,991 13,001,890 7.00% City Attorney's Office 4,207 4,422 3,781 4,201 4,201 0.00% Human Resource Department 1,267,870 790,386 765,039 1,657,292 2,054,792 24.00% Police Services Department 5,626,186 7,297,358 5,381,106 7,530,569 6,942,324 -7.80% Fire Department 3,662,375 3,393,482 2,909,080 3,697,266 3,775,628 2.10% Public Works 43,580,372 59,362,487 54,739,334 103,175,750 93,720,154 -9.20% Planning Department 276,780 306,841 489,156 659,000 334,100 -49.30% Building Inspection Dept 2,098,430 1,496,937 1,059,249 1,286,095 1,203,322 -6.40% Engineering Department 7,019,946 9,871,326 12,175,597 29,381,600 29,789,193 1.40% Information Technology 1,372,909 1,594,470 2,641,200 3,674,465 2,234,503 -39.20% Code Enforcement 200,024 210,429 199,004 241,903 247,938 2.50% Parks Administration 489,907 972,463 1,090,503 5,828,789 5,247,255 -10.00% Parks Maintenance 1,812,043 864,181 962,730 942,854 1,018,033 8.00% Parks Recreation 215,473 263,151 308,418 186,630 284,845 52.60% Development Impact Fees 3,893,329 2,731,183 1,207,172 5,138,197 20,986,303 308.40% Landscape Maintenance Zones 443,147 453,407 625,722 869,095 636,030 -26.80% Successor Agency 6,808,747 6,342,739 6,312,331 6,281,392 5,730,730 -8.80% Total $ 118,329,291 $ 146,867,103 $ 131,257,636 $ 236,462,177 $ 232,529,513 FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 PCT
Revenues by Fund ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE General Fund 40,719,487 41,527,067 37,731,561 42,800,608 43,711,870 2.10% General Fund - Grants 1,482,955 1,762,654 1,066,251 2,930,536 2,588,722 -11.70% Measure K Sales Tax - Police 3,503,627 3,826,067 2,759,280 3,723,015 3,586,362 -3.70% Measure K Sales Tax - Fire 3,579,689 3,335,662 2,765,574 3,634,000 3,716,362 2.30% General Fund - LEA Tire Grant 17,716 0 0 0 0 0.00%
General Fund - Ins Reserve 864,078 386,577 401,585 1,253,500 1,651,000 31.70% Payroll Clearing Fund 84 0 0 0 0 0.00%
Water Fund 13,524,949 17,931,617 15,874,287 30,346,481 35,321,482 16.40% Sewer Fund 12,472,199 17,510,507 17,065,517 43,968,028 31,671,054 -28.00% Sewer Rate Stabl Fund 2,807 3,441 4,462 0 0 0.00%
Airport Oper Fund 607,911 1,888,201 799,801 1,128,013 3,131,970 177.70% Golf Course Oper Fund 382,949 347,214 226,325 200,250 215,633 7.70% Dial-A-Ride 1,254,623 1,356,666 957,899 1,431,093 1,803,128 26.00% Fixed Route 2,331,475 2,824,078 1,443,268 3,459,655 4,619,865 33.50% Airport Develop Fund 1,977 2,423 3,142 0 0 0.00%
Fleet Acquisition 0 0 5,389,097 5,595,007 2,163,750 -61.30% Equipment Maint 2,083,089 3,260,523 934,895 4,528,744 1,180,542 -73.90% Facilities Maint 2,119,154 2,284,028 2,464,417 2,925,966 2,941,763 0.50% Computer Maintenance 1,372,909 1,594,470 1,150,065 2,162,020 1,310,651 -39.40% Computer Replacement 0 0 1,491,135 1,512,445 923,852 -38.90% Deferred Maintenance Fund 0 0 396,000 396,000 650,000 64.10% Housing Fund 614,305 23,881 0 0 0 0.00%
Affordable Housing 0 250,282 466,782 2,889,428 2,316,523 -19.80% Redev Prop Tax Trust Fund 3,049,122 3,037,181 3,093,695 3,115,696 2,864,765 -8.10% Water Dev Impact Fee 481 281 62 267 2,909 989.50%
Water Pipe Impact Fee 114,058 73,995 36,217 219,000 609,394 178.30% Water Well Impact Fee 149,438 106,165 61,318 674,393 917,868 36.10% Waste Water Dev Impact Fee 541,702 737,966 139,509 728,551 2,041,685 180.20% Westberry/Ellis Swr Impact Fee 26,201 6,072 6,316 5,808 67,789 1067.20% Rd 28 Sewer Intersec Impact Fee 95 51 28 342 1,345 293.30% Development Impact Fee - Fire 93,605 59,184 35,276 56,989 519,787 812.10% Citywide Revenues
54 City of Madera | 2025-2026 Operating Budget
FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 PCT
Revenues by Fund ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE Development Impact Fee - Police 150,401 95,868 42,289 128,771 128,821 0.00% Development Impact Fee - Parks 696,313 378,026 290,930 1,016,340 4,909,396 383.00% Dev Impact Fee - Public Works 115,553 105,103 45,732 100,253 1,079,253 976.50% Pre-AB 1600 Funding 27 33 43 0 0 0.00%
General Government Impact Fee 72,780 48,624 44,639 42,444 1,331,541 3037.20% Transportation Impact Fee 396,173 339,034 153,257 323,231 3,346,135 935.20% Admin Svc Impact Fee 23,637 13,459 7,852 15,000 40,581 170.50% Median Island Impact Fee 101,019 61,033 35,522 59,859 317,942 431.20% Arterial/Collector Street Impact 390,326 239,838 148,600 230,875 2,110,202 814.00% Traffic Signal Impact Fee 66,854 46,281 23,110 172,938 265,420 53.50% Traffic Special Impact Fees 2,671 3,274 4,246 2,314 200,622 8569.90% Sewer-New Reqt's Existing Area 38,838 3,948 3,316 3,833 3,528 -8.00% Sewer-N.W.Quadrant Fees 37 157 253 151 1,620 972.80%
Sewer-N.E.Quadrant Fees 11,801 6,344 2,349 43,000 48,249 12.20% Sewer-S.W.Quadrant Fees 60,327 11,300 9,787 11,288 23,059 104.30% Sewer-S.E.Quadrant Fees 75,091 261 0 261 0 -100.00%
Drainage Dev.Imp Fee-ESA 203,862 291,007 61,748 980,472 1,725,084 75.90% Storm Drain-N.W.Quadrant 18,378 18,058 23,327 103,300 808,626 682.80% Storm Drain-N.E. Quadrant 113,067 60,349 9,244 193,300 428,489 121.70% Storm Drain-S.W.Quadrant 120,287 25,359 22,156 25,137 56,793 125.90% Storm Drain-S.E.Quadrant 310,305 113 49 80 165 106.30%
Park Grant Fund 0 573,186 816,985 5,608,539 5,091,754 -9.20% Madera Transit Center 120,970 179,346 105,280 148,741 171,998 15.60% State Gasoline Tax 3,299,758 3,446,756 1,618,034 7,132,831 2,145,262 -69.90% RSTP - Federal Exchange 763,056 63,967 654,852 4,151,295 3,486,232 -16.00% RMRA 0 0 5,577,625 5,917,461 5,530,479 -6.50%
Parking District Operations 21,703 24,892 19,699 36,132 40,153 11.10% Measure T - RTP - Rehab/Recons 1,332,898 2,103,397 1,187,868 2,413,708 2,458,208 1.80% Measure T- LTP Street Maint. 616,744 929,364 447,340 2,271,068 1,914,131 -15.70% Measure T -LTP Suppl Sts.Maint 412,062 631,350 324,790 1,700,000 2,000,000 17.60% Measure T -LTP ADA Compliance 25,959 40,782 22,500 152,150 246,150 61.80% Measure T -Transit Enhancement 93,713 147,152 81,082 400,000 380,175 -5.00% Measure T -Transit Enh/ADA/Sr. 9,938 15,912 9,484 0 0 0.00% Measure T-Enviro Enhan/Bike/Pe 96,092 141,504 65,772 140,711 168,140 19.50% Measure T -LTP- Flexible 1,534 2,793 2,431 0 60,000 0.00% Measure T-Tier 1-Regional Stre 1,635 2,978 2,593 0 0 0.00% Madera Downtown B.I.D. Fund 19,975 20,092 14,196 18,217 18,398 1.00% Federal Aid-Urban Grant Fund 422,363 440,985 143,978 4,333,656 3,706,838 -14.50% Local Transportation Fund 887,216 2,014,207 424,704 4,452,850 6,357,784 42.80% Economic Development Fund 23,200 26,324 32,582 159,000 159,100 0.10% Home - Project Grants 3,407 1,825 1,889 15,000 15,000 0.00% Housing Development 96,570 495,997 302,382 1,217,541 1,443,576 18.60% Residence Rehab Prog Income 24,805 21,100 0 45,780 24,680 -46.10% Drainage Sys.Operation 1,094,725 956,148 989,467 1,631,435 1,806,509 10.70% Zone 1 Activities 5,976 5,459 5,945 9,831 8,054 -18.10% Zone 2 Activities 31,232 31,959 28,811 53,068 43,718 -17.60% Zone 3 Activities 7,634 7,648 11,901 16,494 11,787 -28.50% Zone 4 Activities 14,448 14,191 13,936 31,821 21,708 -31.80% Zone 5 Activities 0 0 4,151 4,151 0 -100.00%
Zone 6A Activities 13,787 13,931 13,471 23,833 19,099 -19.90% Zone 6B Activities 8,813 8,254 8,735 12,468 11,055 -11.30% Zone 7 Activities 3,451 3,512 10,234 10,539 5,704 -45.90% Zone 8 Activities 4,752 4,703 7,379 8,150 5,306 -34.90% Zone 9 Activities 2,218 2,234 5,047 5,568 3,809 -31.60% Zone 10A Activities 349 321 3,539 3,631 1,122 -69.10%
Zone 10B Activities 894 841 841 895 707 -21.00%
Zone 10C Activities 1,234 1,234 1,234 1,629 1,313 -19.40% Zone 10D Activities 595 595 1,275 1,441 936 -35.00%
Zone 10E Activities 751 1,058 1,058 1,371 985 -28.20%
2025-2026 Operating Budget | City of Madera 55
FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 PCT
Revenues by Fund ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE Zone 10F Activities 756 1,011 986 1,791 1,201 -32.90%
Zone 10G Activities 1,603 1,545 2,821 2,921 1,904 -34.80% Zone 10H Activities 1,807 1,807 4,349 4,435 2,609 -41.20% Zone 10I Activities 780 780 763 797 580 -27.20%
Zone 12 Activities 26,429 25,693 36,446 50,716 41,379 -18.40% Zone 13 Activities 5,864 5,879 12,134 14,529 8,617 -40.70% Zone 14 Activities 2,951 2,951 3,114 5,069 3,734 -26.30% Zone 15 Activities 3,595 3,595 3,406 5,293 1,682 -68.20% Zone 15B Activities 280 280 2,059 2,059 894 -56.60%
Zone 15C Activities 752 752 752 973 860 -11.60%
Zone 16 Activities 4,360 4,360 5,847 6,750 5,758 -14.70% Zone 17A Activities 6,650 6,763 13,527 18,347 13,145 -28.40% Zone 17B Activities 2,321 2,321 2,249 5,357 3,792 -29.20% Zone 17C Activities 3,039 3,039 5,254 8,599 6,055 -29.60% Zone 17D Activities 2,133 2,115 5,612 5,893 4,152 -29.50% Zone 18 Activities 3,721 3,686 3,514 4,479 3,694 -17.50% Zone 20A Activities 1,338 1,351 1,067 1,581 1,185 -25.00% Zone 20B Activities 0 0 7,769 7,769 1,972 -74.60%
Zone 20C Activities 1,300 1,300 1,301 1,391 1,275 -8.30% Zone 21A Activities 0 0 46,131 46,131 10,523 -77.20%
Zone 21B Activities 3,187 3,121 3,175 3,850 3,560 -7.50% Zone 21C Activities 2,911 6,007 7,766 22,097 13,210 -40.20% Zone 21D Activities 5,902 5,911 5,915 13,895 8,964 -35.50% Zone 23 Activities 322 322 2,280 2,280 410 -82.00%
Zone 24 Activities 10,655 10,882 11,289 19,625 16,515 -15.80% Zone 25C Activities 2,008 1,961 4,537 4,529 2,961 -34.60% Zone 25D Activities 2,079 2,079 2,053 3,473 2,824 -18.70% Zone 26 Activities 1,599 1,622 4,102 4,183 2,556 -38.90% Zone 26B Activities 2,119 2,119 2,651 2,800 1,745 -37.70% Zone 26C Activities 1,209 1,186 1,164 1,509 1,266 -16.10% Zone 26D Activities 850 850 6,230 6,229 3,244 -47.90%
Zone 27 Activities 1,564 1,606 1,724 1,945 1,694 -12.90% Zone 27B Activities 2,151 2,102 5,898 6,173 4,271 -30.80% Zone 28 Activities 5,259 5,503 5,354 6,154 5,466 -11.20% Zone 28B Activities 1,327 1,443 1,413 1,692 1,307 -22.80% Zone 29 Activities 7,913 8,021 9,237 10,246 9,871 -3.70% Zone 29B Activities 3,513 3,521 3,521 7,074 5,574 -21.20% Zone 29C Activities 1,787 1,836 1,836 2,546 2,214 -13.00% Zone 29DActivities 3,189 3,243 3,189 6,316 5,103 -19.20% Zone 29E Activities 1,868 2,078 2,078 3,293 2,691 -18.30% Zone 30 Activities 2,848 2,702 4,498 5,259 2,918 -44.50% Zone 31A Activities 14,705 14,705 35,754 35,910 20,441 -43.10% Zone 31B Activities 23,352 28,376 33,428 47,804 37,916 -20.70% Zone 32A Activities 5,501 5,253 5,195 9,762 8,126 -16.80% Zone 32B Activities 4,868 4,458 4,364 6,714 6,569 -2.20% Zone 33 Activities 6,916 6,916 7,200 8,110 8,446 4.10%
Zone 34 Activities 9,787 10,326 12,331 12,542 11,706 -6.70% Zone 34B Activities 0 0 0 9,282 4,625 -50.20%
Zone 34C Activities 0 1,617 2,016 3,902 1,626 -58.30%
Zone 35 Activities 2,423 2,725 2,727 3,919 2,879 -26.50% Zone 36A Activities 5,943 6,454 7,701 12,955 9,856 -23.90% Zone 36B Activities 1,355 1,354 1,883 1,883 1,008 -46.50% Zone 36C Activities 4,988 4,824 4,824 5,942 3,877 -34.80% Zone 37 Activities 2,924 2,924 2,880 3,412 3,042 -10.80% Zone 39 Activities 4,028 4,013 4,003 4,746 3,929 -17.20% Zone 40 Activities 5,324 5,230 5,367 5,670 5,876 3.60%
Zone 41 Activities 4,388 4,887 5,743 5,917 5,426 -8.30% Zone 43A Activities 52,916 52,880 52,177 81,661 70,168 -14.10% Zone 43B Activities 0 224 0 0 0 0.00%
56 City of Madera | 2025-2026 Operating Budget
FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 PCT
Revenues by Fund ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE Zone 43C Activities 20,447 21,268 25,310 30,760 28,431 -7.60% Zone 43D Activities 8,023 8,023 8,003 10,901 10,109 -7.30% Zone 43E Activities 0 0 0 2,728 1,345 -50.70%
Zone 44 Activities 4,523 4,338 4,716 5,961 5,606 -6.00% Zone 45A Activities 7,440 7,403 7,047 11,344 9,866 -13.00% Zone 46 Activities 9,948 12,764 12,094 15,444 12,870 -16.70% Zone 50 Activities 2,952 2,672 4,132 4,132 2,764 -33.10% Zone 51 Activities 10,317 6,487 9,069 11,564 10,845 -6.20% Zone 52 Activities 0 0 1,192 1,192 0 -100.00%
Solid Waste Disposal 9,165,545 12,080,377 12,177,179 12,340,688 12,869,290 4.30% Supplemental Law Enforcement 122,474 248,844 160,513 181,763 153,791 -15.40% Local Law Enforce. Block Grant 0 0 0 0 0 0.00%
PD Grants 160,465 1,694,063 1,259,735 2,409,365 1,898,212 -21.20% DUI Enforcement& Awareness 63,734 108,887 83,205 225,113 70,649 -68.60% Tobacco Law Enforcement 0 186,373 18,891 39,525 35,390 -10.50% CFD 2005-1 City-Wide Services 896,958 1,034,181 1,206,911 1,047,591 1,211,597 15.70% CFD 2006-1 KB Home 187,433 194,602 198,957 195,604 192,177 -1.80% CFD 2012-1 Public Service 10,339 10,452 10,655 10,350 10,650 2.90% CFD 2013-1 Madera Family Apts 1,292 598,911 13,542 233,605 108,000 -53.80% ARPA Funds 205,058 6,946,865 0 9,046,835 6,116,101 -32.40% OPIOID SETTLEMENT FUND 0 46,849 201,473 70,000 261,465 273.50% SB-1186 PROCEEDS 0 10,379 13,590 8,000 14,300 78.80%
CFD Debt Fund-2006/2018 Bonds 171,225 182,229 185,133 185,133 190,703 3.00% Successor Agency Admin 250,000 250,578 250,000 250,000 15,000 -94.00% Prior Bonds Project Fund 1,200 1,362 1,200 50,000 1,200 -97.60% Roads/Streets Capital Project 4,323 0 0 0 0 0.00%
General Capital Projects 505,223 1,315,465 1,345,717 1,345,717 1,315,029 -2.30% General Trust Fund 0 309,763 35 3,300 0 -100.00%
Debt Svc Fund - SA 2,894,120 3,029,737 2,967,436 2,865,696 2,849,765 -0.60% Total $ 118,329,291 $ 146,867,103 $ 131,257,636 $ 236,462,177 $ 232,529,513 2025-2026 Operating Budget | City of Madera 57
Citywide Expenses
FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 PCT
Expenses by Department ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE General Use 205,058 6,599,647 3,915,928 9,046,835 6,116,101 -32.40% General Use Expenses 485,847 586,279 672,982 698,235 1,051,800 50.60% City Clerk's Office 483,115 472,853 562,310 710,694 567,901 -20.10% City Manager 2,609,608 1,551,543 1,306,694 1,484,568 1,548,993 4.30% Finance Department 4,088,597 6,308,549 9,001,572 10,133,771 5,808,482 -42.70% Grants 6,120,278 5,112,640 6,581,834 11,516,531 9,903,236 -14.00% City Attorney's Office 238,795 295,804 366,192 366,175 365,156 -0.30% Human Resource Department 1,036,710 917,330 1,181,829 2,182,555 2,226,440 2.00% Police Services Department 17,406,832 19,627,071 18,138,276 20,089,973 20,927,433 4.20% Fire Department 5,165,155 9,273,752 5,367,365 7,911,379 8,751,911 10.60% Public Works 32,383,705 38,168,224 63,351,510 100,196,073 90,402,695 -9.80% Planning Department 949,387 849,369 699,780 1,585,644 1,605,830 1.30% Building Inspection Dept 1,110,238 1,202,196 1,081,614 1,375,090 1,363,159 -0.90% Engineering Department 5,990,733 5,590,904 9,099,460 30,718,814 29,760,136 -3.10% Information Services 1,315,142 1,553,446 2,987,218 3,335,365 1,734,143 -48.00% Code Enforcement 1,035,817 857,805 710,463 977,965 968,078 -1.00% Parks Administration 506,171 2,080,190 812,488 5,710,217 5,679,192 -0.50% Parks Maintenance 3,316,718 3,495,190 3,135,979 3,816,286 3,793,979 -0.60% Parks Recreation 1,376,233 1,786,269 1,549,253 1,811,006 1,901,967 5.00% Development Impact Fees 2,817,166 2,294,032 901,386 5,163,780 20,986,303 306.40% Landscape Maintenance Zones 390,601 423,296 440,668 803,519 635,621 -20.90% Successor Agency 4,448,423 4,433,791 5,527,170 6,281,392 5,730,324 -8.80% Total $ 93,480,328 $ 113,480,179 $ 137,391,970 $ 225,915,867 $ 221,828,880 FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 PCT
Expenses by Funds ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE General Fund 36,822,281 40,059,669 35,614,193 42,800,608 43,711,870 2.10% General Fund - Grants 1,838,168 1,450,956 1,283,354 2,930,536 2,588,722 -11.70% Measure K Sales Tax - Police 2,116,637 3,206,656 2,769,628 3,222,416 3,495,990 8.50% Measure K Sales Tax - Fire 2,026,824 3,326,834 1,948,963 3,156,994 3,560,296 12.80% General Fund - LEA Tire Grant 0 0 0 0 0 0.00%
General Fund - Ins Reserve 178,982 69,403 353,751 1,183,436 1,297,482 9.60% Payroll Clearing Fund 75 0 3,000 0 0 0.00%
Water Fund 7,921,647 10,734,767 8,533,278 30,346,481 35,321,482 16.40% Sewer Fund 8,920,713 10,019,364 33,283,261 44,032,555 31,671,054 -28.10% Airport Oper Fund 1,669,527 620,587 616,316 1,128,013 3,131,970 177.70% Golf Course Oper Fund 75,993 365,239 169,648 200,250 215,633 7.70% Dial-A-Ride 1,214,800 1,379,831 1,151,773 1,431,093 1,803,128 26.00% Fixed Route 2,266,673 2,117,656 1,647,484 3,459,655 3,678,819 6.30% Fleet Acquisition 0 134 1,398,547 3,628,810 943,053 -74.00% Equipment Maint 1,160,752 1,010,998 4,297,911 2,747,212 1,180,542 -57.00% Facilities Maint 2,056,632 2,552,502 2,564,708 2,925,966 2,941,763 0.50% Computer Maintenance 1,315,142 1,553,446 2,104,085 2,162,020 810,291 -62.50% Computer Replacement 0 0 883,132 1,173,345 923,852 -21.30% Deferred Maintenance Fund 0 0 71,669 396,000 450,000 13.60% Housing Fund 801 694 0 0 0 0.00%
Affordable Housing 552,111 -103,931 2,072,178 2,128,600 61,964 -97.10% Redev Prop Tax Trust Fund 3,049,122 3,104,545 3,115,696 3,115,696 2,864,765 -8.10% Water Dev Impact Fee 0 0 0 267 2,909 989.50%
Water Pipe Impact Fee 36,281 0 0 219,000 609,394 178.30% Water Well Impact Fee 10,272 15,057 0 674,393 917,868 36.10% Waste Water Dev Impact Fee 250,000 253,844 250,000 728,551 2,041,685 180.20% Westberry/Ellis Swr Impact Fee -3,457 -12,000 0 5,808 67,789 1067.20% Rd 28 Sewer Intersec Impact Fee 4,062 3,468 0 342 1,345 293.30% Development Impact Fee - Fire 0 0 0 56,989 519,787 812.10% Development Impact Fee - Police 128,814 128,771 128,771 128,771 128,821 0.00% Development Impact Fee - Parks 627,305 0 0 1,016,340 4,909,396 383.00% Citywide Expenses
58 City of Madera | 2025-2026 Operating Budget
FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 PCT
Expenses by Funds ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE Dev Impact Fee - Public Works 91 0 0 100,253 1,079,253 976.50% General Government Impact Fee 243 0 0 42,444 1,331,541 3037.20% Transportation Impact Fee 557,468 -151,781 7,793 323,231 3,346,135 935.20% Admin Svc impact Fee 15,390 15,000 15,000 15,000 40,581 170.50% Median Island Impact Fee 60,151 99,481 0 59,859 317,942 431.20% Arterial/Collector Street Impact 696,270 519,236 0 230,875 2,110,202 814.00% Traffic Signal Impact Fee 56,350 -34,661 0 172,938 265,420 53.50% Traffic Special Impact Fees 52 0 0 2,314 200,622 8569.90% Sewer-New Reqt's Existing Area 0 73,202 23,026 22,977 3,528 -84.60% Sewer-N.W.Quadrant Fees 7,027 0 0 151 1,620 972.80%
Sewer-N.E.Quadrant Fees 0 0 0 43,000 48,249 12.20%
Sewer-S.W.Quadrant Fees 111 460,112 2,230 11,288 23,059 104.30% Sewer-S.E.Quadrant Fees 948 242,357 0 261 0 -100.00%
Drainage Dev.Imp Fee-ESA 99,723 0 441,447 980,472 1,725,084 75.90% Storm Drain-N.W.Quadrant 45 536,569 13,300 103,300 808,626 682.80% Storm Drain-N.E. Quadrant 0 0 13,300 193,300 428,489 121.70% Storm Drain-S.W.Quadrant 0 145,377 0 25,137 56,793 125.90% Storm Drain-S.E.Quadrant 270,021 0 6,519 6,519 165 -97.50% Park Grant Fund 6,034 1,123,586 71,682 4,863,544 4,893,203 0.60% Madera Transit Center 121,050 152,949 127,629 148,741 150,684 1.30% State Gasoline Tax 1,075,042 2,235,382 6,422,958 7,132,831 2,145,262 -69.90% RSTP - Federal Exchange 25,360 26,684 2,222,762 4,084,984 2,197,930 -46.20% RMRA 0 0 495,232 5,917,461 5,530,479 -6.50%
Parking District Operations 25,900 29,383 25,576 36,132 40,153 11.10% Measure T - RTP - Rehab/Recons 49,758 14,693 33,052 2,413,708 2,458,208 1.80% Measure T- LTP Street Maint. 536,421 860,000 860,000 2,271,068 1,914,131 -15.70% Measure T -LTP Suppl Sts.Maint 361,053 0 101,725 1,700,000 2,000,000 17.60% Measure T -LTP ADA Compliance 1,847 0 6,477 152,150 246,150 61.80% Measure T -Transit Enhancement 2,576 2,046 14,099 400,000 380,175 -5.00% Measure T -Transit Enh/ADA/Sr. 630 0 0 0 0 0.00%
Measure T-Enviro Enhan/Bike/Pe 86,355 270,182 21,008 140,711 168,140 19.50% Measure T -LTP- Flexible 0 0 0 0 60,000 0.00%
Madera Downtown B.I.D. Fund 18,594 13,537 17,015 18,217 18,398 1.00% Federal Aid-Urban Grant Fund 181,904 704,144 11,636 4,333,656 3,672,835 -15.20% Local Transportation Fund 889,488 403,674 1,513,327 4,452,850 6,357,784 42.80% Economic Development Fund 2,523 2,000 0 159,000 159,100 0.10% Home - Project Grants 7,270 0 354 15,000 15,000 0.00%
Housing Development 101,613 101,539 178,426 1,217,541 1,443,576 18.60% Residence Rehab Prog Income 0 0 0 45,780 24,680 -46.10% Drainage Sys.Operation 846,040 1,179,257 917,155 1,631,435 1,806,509 10.70% Zone 1 Activities 5,417 5,283 5,948 9,831 8,054 -18.10% Zone 2 Activities 29,275 29,212 31,259 53,068 43,718 -17.60% Zone 3 Activities 7,209 7,289 6,451 16,494 11,787 -28.50% Zone 4 Activities 16,505 10,597 13,599 31,821 21,708 -31.80% Zone 6A Activities 13,432 12,837 13,113 23,833 19,099 -19.90% Zone 6B Activities 7,328 8,839 7,779 12,468 11,055 -11.30% Zone 7 Activities 3,121 3,271 3,472 8,679 5,704 -34.30% Zone 8 Activities 4,718 4,813 2,452 7,160 5,306 -25.90% Zone 9 Activities 2,036 2,029 2,440 5,568 3,809 -31.60% Zone 10A Activities 274 0 336 2,507 1,122 -55.20%
Zone 10B Activities 781 891 464 798 707 -11.40%
Zone 10C Activities 1,118 1,172 891 1,629 1,313 -19.40% Zone 10D Activities 550 544 626 1,441 936 -35.00%
Zone 10E Activities 649 764 652 1,371 985 -28.20%
Zone 10F Activities 634 770 817 1,791 1,201 -32.90%
Zone 10G Activities 1,317 1,641 1,342 2,174 1,904 -12.40% Zone 10H Activities 1,556 1,807 1,762 3,336 2,609 -21.80% Zone 10I Activities 627 759 337 578 580 0.30%
Zone 12 Activities 23,521 25,127 29,738 50,716 41,379 -18.40% 2025-2026 Operating Budget | City of Madera 59
FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 PCT
Expenses by Funds ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE Zone 13 Activities 7,992 2,347 7,247 14,529 8,617 -40.70% Zone 14 Activities 2,730 2,731 2,316 5,069 3,734 -26.30% Zone 15 Activities 3,325 3,237 981 1,624 1,682 3.60%
Zone 15B Activities 260 266 683 1,544 894 -42.10%
Zone 15C Activities 656 757 647 973 860 -11.60%
Zone 16 Activities 4,145 4,239 2,982 6,750 5,758 -14.70% Zone 17A Activities 6,082 6,063 10,063 18,347 13,145 -28.40% Zone 17B Activities 2,230 1,971 2,078 5,357 3,792 -29.20% Zone 17C Activities 2,812 2,725 4,451 8,599 6,055 -29.60% Zone 17D Activities 1,840 2,053 2,812 5,893 4,152 -29.50% Zone 18 Activities 3,414 3,535 1,884 4,479 3,694 -17.50% Zone 20A Activities 830 1,520 800 1,152 1,185 2.90%
Zone 20B Activities 65 50 1,459 3,921 1,972 -49.70%
Zone 20C Activities 1,121 1,324 961 1,236 1,275 3.20%
Zone 21A Activities 0 0 6,844 20,151 10,523 -47.80%
Zone 21B Activities 2,712 3,169 2,552 3,850 3,560 -7.50% Zone 21C Activities 2,505 3,000 9,648 22,097 13,210 -40.20% Zone 21D Activities 744 5,510 6,205 13,895 8,964 -35.50% Zone 23 Activities 298 306 290 626 410 -34.50%
Zone 24 Activities 9,400 11,674 11,148 19,625 16,515 -15.80% Zone 25C Activities 1,710 1,997 1,970 3,865 2,961 -23.40% Zone 25D Activities 1,797 2,118 1,850 3,473 2,824 -18.70% Zone 26 Activities 1,408 1,602 1,930 3,619 2,556 -29.40% Zone 26B Activities 1,826 2,159 952 1,702 1,745 2.50%
Zone 26C Activities 1,014 1,208 912 1,509 1,266 -16.10% Zone 26D Activities 751 808 2,330 5,373 3,244 -39.60%
Zone 27 Activities 1,377 1,527 1,173 1,945 1,694 -12.90% Zone 27B Activities 1,859 2,135 3,042 6,173 4,271 -30.80% Zone 28 Activities 4,751 4,909 3,410 6,154 5,466 -11.20% Zone 28B Activities 1,139 1,297 844 1,692 1,307 -22.80% Zone 29 Activities 6,368 8,576 7,543 10,246 9,871 -3.70% Zone 29B Activities 3,051 3,353 4,113 7,074 5,574 -21.20% Zone 29C Activities 1,595 1,817 1,305 2,546 2,214 -13.00% Zone 29DActivities 2,747 3,248 3,722 6,316 5,103 -19.20% Zone 29E Activities 1,580 1,903 1,752 3,293 2,691 -18.30% Zone 30 Activities 2,306 3,011 1,919 2,416 2,509 3.80%
Zone 31A Activities 12,691 9,642 13,376 29,597 20,441 -30.90% Zone 31B Activities 20,060 23,636 26,742 47,804 37,916 -20.70% Zone 32A Activities 4,636 5,437 5,531 9,762 8,126 -16.80% Zone 32B Activities 3,598 5,594 4,259 6,714 6,569 -2.20% Zone 33 Activities 4,839 8,402 6,180 8,110 8,446 4.10%
Zone 34 Activities 9,073 9,298 8,553 12,542 11,706 -6.70% Zone 34B Activities 71 0 3,014 9,282 4,625 -50.20%
Zone 34C Activities 0 0 512 3,902 1,626 -58.30%
Zone 35 Activities 2,327 2,017 2,063 3,919 2,879 -26.50% Zone 36A Activities 5,184 5,937 6,887 12,955 9,856 -23.90% Zone 36B Activities 1,167 475 650 1,527 1,008 -34.00%
Zone 36C Activities 4,497 4,555 2,811 3,733 3,877 3.90% Zone 37 Activities 2,550 2,871 2,039 3,412 3,042 -10.80% Zone 39 Activities 3,734 3,939 2,663 4,746 3,929 -17.20% Zone 40 Activities 3,358 5,700 3,911 5,670 5,876 3.60%
Zone 41 Activities 3,677 4,124 4,166 5,917 5,426 -8.30% Zone 43A Activities 48,612 49,669 50,969 81,661 70,168 -14.10% Zone 43C Activities 15,863 22,565 18,996 30,760 28,431 -7.60% Zone 43D Activities 6,530 8,378 6,671 10,901 10,109 -7.30% Zone 43E Activities 0 0 998 2,728 1,345 -50.70%
Zone 44 Activities 3,785 4,210 4,551 5,961 5,606 -6.00% Zone 45A Activities 6,427 7,428 7,040 11,344 9,866 -13.00% Zone 46 Activities 8,499 10,234 9,558 13,909 12,870 -7.50% 60 City of Madera | 2025-2026 Operating Budget
FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 PCT
Expenses by Funds ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE Zone 50 Activities 2,381 2,437 2,208 2,723 2,764 1.50%
Zone 51 Activities 8,535 10,958 8,031 11,564 10,845 -6.20% Solid Waste Disposal 9,018,191 9,322,025 8,491,698 9,521,424 10,465,070 9.90% Supplemental Law Enforcement 70,527 55,627 131,478 181,763 153,791 -15.40% PD Grants 0 999,228 1,922,519 2,362,902 1,898,212 -19.70% DUI Enforcement& Awareness 59,643 110,322 106,142 223,470 51,933 -76.80% Tobacco Law Enforcement 94,196 70,053 10,133 13,800 20,143 46.00% OTS-ABC Shoulder Tap Grant 0 0 0 0 0 0.00%
OTS-STEP DUI Grant 2,741 0 0 0 0 0.00%
CFD 2005-1 City-Wide Services 305,359 308,395 308,797 309,403 310,960 0.50% CFD 2006-1 KB Home 173,259 184,191 189,698 190,190 192,177 1.00% CFD 2012-1 Public Service 9,750 9,750 9,750 9,750 9,750 0.00% CFD 2013-1 Madera Family Apts 6,690 42,071 6,690 6,690 6,690 0.00% ARPA Funds 205,058 6,599,647 3,915,928 9,046,835 6,116,101 -32.40% OPIOID SETTLEMENT FUND 0 0 70,000 70,000 261,465 273.50% SB-1186 PROCEEDS 0 0 21 8,000 14,300 78.80%
CFD Debt Fund-2006/2018 Bonds 87,091 179,155 158,660 185,133 190,703 3.00% Successor Agency Admin 8,591 10,758 3,070 250,000 15,000 -94.00% Non Housing Bond Proceeds 801 0 0 0 0 0.00%
Prior Bonds Project Fund 696 694 0 50,000 794 -98.40%
Roads/Streets Capital Project 0 0 0 0 0 0.00%
General Capital Projects 1,315,220 660,926 1,315,072 1,345,717 1,315,029 -2.30% General Trust Fund 0 230,855 0 3,300 0 -100.00%
Madera Groundwater JPA 0 0 79,170 0 0 0.00%
Debt Svc Fund - SA 1,388,413 1,317,101 2,408,404 2,865,696 2,849,765 -0.60% General L/t Debt 0 2,073,649 0 0 0
Total $ 93,480,328 $ 113,480,179 $ 137,391,970 $ 225,915,867 $ 221,828,880 2025-2026 Operating Budget | City of Madera 61
Fund Name
Estimated Ending
Fund Balances
(6/30/2025)
FY 2025/26
Estimated
Revenues
FY 2025/26
Estimated
Expenditures
Net Surplus /
(Shortfall)
Estimated
Transfers In
Estimated
Transfers Out
FY 24/25 Budgetary
Carryover
Estimated Ending
Fund Balances
(6/30/2026)
General Fund:
Unassigned GF: FB Unassigned $13,338,902 38,957,653 44,086,956 (5,129,303) 4,944,376 1,173,186 1,460,841 11,980,789 Committed GF: FB GF Stab. Reserve $12,862,771 0 0 0 250,790 0 0 13,113,561 Committed GF: FB Measure K (Reserves) $3,798,540 0 0 0 526,886 0 0 4,325,426 Committed GF: FB Solar Street Light $50,000 0 0 0 0 0 0 50,000 Committed GF: FB General Plan Update $50,000 0 0 0 0 0 0 50,000 Committed GF:FB Insurance Stabilization Reserve $5,128,383 0 0 0 0 0 0 5,128,383 Assigned GF: FB Debt Service $1,137,839 0 0 0 0 0 0 1,137,839 Assigned GF: FB OPEB Liability $97,339 0 0 0 0 0 0 97,339 Assigned GF: FB Measure K (Police/Fire) (1025/1026) $11,560,561 7,302,724 6,757,342 545,382 0 825,830 0 11,280,113 Non-Spendable GF: FB Non Spendable Items $172,571 0 0 0 0 0 0 172,571 General Fund Totals $48,196,906 46,260,377 50,844,298 (4,583,921) 5,722,052 1,999,016 1,460,841 47,336,021 Special Revenue Funds:
1021 General Grants 551,430 2,588,722 2,386,585 202,137 0 202,137 0 551,430 4020 Low/Mod Housing Fund 1,600,840 0 0 0 0 0 0 1,600,840 4021 Affordable Housing (355,635) 2,316,523 61,964 2,254,559 0 0 0 1,898,924 4080 Water Develop Impact Fee 2,827 82 2,909 (2,827) 0 0 2,827 0 4081 Water Pipe Dev Impact Fee 565,223 44,171 609,394 (565,223) 0 0 565,223 0 4082 Water Well Impact Fee 843,675 74,193 917,868 (843,675) 0 0 843,675 0 4083 Waste Water Dev Impact Fee 1,888,221 166,802 1,791,685 (1,624,883) 0 250,000 1,874,883 13,338 4084 Westberry Ellis Dev Impact Fee 60,047 7,742 67,789 (60,047) 0 0 60,047 0 4085 Rd 28 Sewer Int Dev Impact Fee 1,253 38 1,345 (1,307) 0 0 1,307 (54) 4086 Develop Impact Fee/Fire 477,411 42,376 519,787 (477,411) 0 0 477,411 0 4087 Develop Impact Fee/Police 31,950 115,057 50 115,007 0 128,771 13,764 18,186 4088 Develop Impact Fee/Parks 4,557,588 351,808 4,249,756 (3,897,948) 0 659,640 4,557,588 0 4089 Develop Imp Fee/Public Works 1,022,197 57,056 1,079,253 (1,022,197) 0 0 1,022,197 0 4091 Pre AB 1600 1,963 0 0 0 0 0 0 1,963
4092 General Government Impact Fee 1,275,188 56,353 1,331,541 (1,275,188) 0 0 1,275,188 0 4093 Transportation Impact Fee 3,154,634 191,501 3,346,135 (3,154,634) 0 0 3,154,634 0 4094 Administrative Services 31,369 9,212 25,581 (16,369) 0 15,000 31,369 0 4095 Median Island 275,891 42,051 317,942 (275,891) 0 0 275,891 0 4096 Arterial/Collector 1,931,160 179,042 2,110,202 (1,931,160) 0 0 1,931,160 0 4097 Traffic Signal 237,834 27,586 265,420 (237,834) 0 0 237,834 0 4098 Traffic Special Impact Fee 194,961 5,661 200,622 (194,961) 0 0 194,961 0 4099 Sewer New Req 2,885 3,528 3,528 0 0 0 0 2,885
4100 Sewer NW Quad U/A 1,314 306 1,620 (1,314) 0 0 1,314 0 4101 Sewer NE Quad U/A 45,301 2,948 48,249 (45,301) 0 0 45,301 0 4102 Sewer SW Quad U/A 11,302 11,757 23,059 (11,302) 0 0 11,302 0 4103 Sewer SE Quad U/A (1,858) 0 0 0 0 0 0 (1,858)
4104 Drainage Dev Imp U/A 1,646,667 78,417 1,711,684 (1,633,267) 0 13,400 1,646,667 0 4105 Storm Drain NW Quad U/A 778,363 30,263 795,326 (765,063) 0 13,300 778,363 0 4106 Storm Drain NE Quad U/A 416,164 12,325 415,189 (402,864) 0 13,300 416,164 0 4107 Storm Drain SW Quad U/A 30,350 26,443 56,793 (30,350) 0 0 30,350 0 4108 Storm Drain SE Quad U/A 0 65 165 (100) 0 0 100 (100) 4109 Park Development Fund (308,422) 0 0 0 0 0 0 (308,422) 4109 OLRP Grant 0 659,640 1,521,417 (861,777) 861,777 0 0 0 4109 CalTrans Grant 29,192 0 0 0 0 0 0 29,192
4109 Prop 68 Grant 163,844 1,909,110 1,794,029 115,081 0 0 0 278,925 4109 CCLP Grant 365,311 0 0 0 0 0 0 365,311
4109 MUSD After School Program (137,146) 0 0 0 0 0 0 (137,146) 4109 Special Legislative Grant 68,989 1,506,279 1,422,809 83,470 0 0 0 152,459 4109 MUSD Agreements 39,803 47,744 47,744 0 0 0 0 39,803 4109 MCDPH Agreements 18,000 11,204 11,204 0 0 0 0 18,000 4109 FMAAA Grant 0 0 0 0 0 0 0 0
4109 Dick's Sporting Goods Grant 0 0 96,000 (96,000) 96,000 0 0 0 4110 Madera Transit Center 25,968 26,484 2,546 23,938 0 0 0 49,906 4110 Prop.1B CalOES 0 0 0 0 0 0 0 0
4110 Intermodal Building 13,893 145,514 135,758 9,756 0 12,380 0 11,269 4130 Gas Tax - Street Maintenance 4,609,062 1,811,262 0 1,811,262 0 1,811,262 0 4,609,062 4130 REMOVE II - SJVAPCD 0 0 0 0 0 0 0 0
4130 SB1-LPP (Local Partnership Progarm) 0 334,000 334,000 0 0 0 0 0 4131 RSTP - Fed Exchange (399,914) 3,486,232 2,197,930 1,288,302 0 0 0 888,388 4132 RMRA 5,577,625 1,400,000 5,530,479 (4,130,479) 0 0 4,130,479 1,447,146 4140 Parking Dist Operations 127,912 24,500 37,930 (13,430) 0 2,223 15,653 112,259 4150 Local Sales Tax (Measure A) 176 0 0 0 0 0 0 176
4151 Measure T - RTP - Rehab/Recons 12,697,699 2,030,106 2,458,208 (428,102) 0 0 396,177 12,269,597 4151 Meas T Regional Sts.Proj 0 31,925 0 31,925 0 0 0 31,925 4152 Measure T- LTP Street Maint. 1,324,929 885,953 1,054,131 (168,178) 0 860,000 1,028,178 296,751 4153 Measure T -LTP Suppl Sts.Maint 1,860,457 622,083 1,700,000 (1,077,917) 0 300,000 1,377,917 482,540 4154 Measure T -LTP ADA Compliance 208,862 41,690 144,150 (102,460) 0 102,000 204,460 4,402 4155 Measure T -Transit Enhancement 810,389 144,124 380,175 (236,051) 0 0 236,051 574,338 4156 Measure T -Transit Enh/ADA/Sr. 135,240 0 0 0 0 0 0 135,240 4157 Measure T-Enviro Enhan/Bike/Pe 139,161 132,918 168,140 (35,222) 0 0 35,222 103,939 4158 Measure T -LTP- Flexible 71,302 60,000 60,000 0 0 0 0 71,302 4159 Measure T-Tier 1-Regional Stre 76,744 0 0 0 0 0 0 76,744 4160 Madera Downtown BID 19,529 18,398 18,398 0 0 0 0 19,529 4170 Sustainable Community Grant 0 0 0 0 0 0 0 0
4170 FAU - Parks & Pedestrian Projects 0 0 0 0 0 0 0 0
Projected Fund Balance
62 City of Madera | 2025-2026 Operating Budget
4170 FAU- Section 130 0 0 0 0 0 0 0 0
4170 FAU CMAQ (50,812) 2,808,736 2,808,736 0 0 0 0 (50,812) 4170 Carbon Reduction Program 0 149,000 149,000 0 0 0 0 0 4170 Highway Safety Improv Program 0 61,560 61,560 0 0 0 0 0 4170 Highway Infrastructure Program 0 0 0 0 0 0 0 0
4170 Safe Streets & Roads For All 0 34,003 0 34,003 0 0 0 34,003 4170 Active Transportation Program 0 0 0 0 0 0 0 0
4170 CRRSSA Fund 0 303,000 303,000 0 0 0 0 0
4170 Bridge Preventative Maint.Prog 0 350,539 350,539 0 0 0 0 0 4170 Highway Bridge Program 0 0 0 0 0 0 0 0
4200 Local Transportation- Streets 423,253 6,071,858 5,460,858 611,000 0 611,000 0 423,253 4200 Local Transportation- Parks 0 170,000 170,000 0 0 0 0 0 4200 Local Transportation- Transit 0 115,926 115,926 0 0 0 0 0 4250 Economic Develop Fund U/A 1,475,085 45,000 159,100 (114,100) 0 0 114,100 1,360,985 4360 NSP3 Program U/A 2,443 0 0 0 0 0 0 2,443
4380 Home DAP 7,753,624 15,000 15,000 0 0 0 0 7,753,624 4390 Home Grant - DAP Program 10,868 0 0 0 0 0 0 10,868 4400 Housing Program U/A 1,507,653 30,000 275 29,725 0 0 200,002 1,537,378 4400 DAP Program Income (17,218) 0 27,947 (27,947) 0 0 0 (45,165) 4400 CalHome Down Payment Assistance 0 0 0 0 0 0 0 0
4400 CalHome MH Rehab 0 0 0 0 0 0 0 0
4400 Home PJ 24 127,935 725,622 853,557 (127,935) 0 0 127,935 0 4400 HOME Program Income 40,275 35,000 266,480 (231,480) 0 0 0 (191,205) 4400 CalHOME DAP 0 0 0 0 0 0 0 0
4400 CalHOME OOR 0 0 0 0 0 0 0 0
4400 CalHome Program Income 43,718 30,000 300 29,700 0 0 0 73,418 4400 Permanent Local Housing Allocation (127,302) 0 295,017 (295,017) 0 0 295,017 (422,319) 4490 Residential Rehab U/A 286,687 0 24,680 (24,680) 0 0 24,680 262,007 4501-4583 Zone Activities 748,143 485,697 635,621 (149,924) 1,007 0 149,326 599,226 4770 Supplemental Law Enforcement 623,265 112,000 153,791 (41,791) 0 0 41,791 581,474 4780 Local Law Enforce. Block Grant 96,347 0 0 0 0 0 0 96,347 4781 JAG Grants 115,960 20,491 45,991 (25,500) 0 0 0 90,460 4781 Health and Wellness Grant 21,424 7,896 7,896 0 0 0 0 21,424 4781 Prop 64 Health & Public Safety Grant 4,873 92,800 92,800 0 0 0 0 4,873 4781 Special Investigation Unit 39,992 320,656 320,656 0 0 0 0 39,992 4781 PD Opioid Settlement Funds 0 261,465 (261,465) 261,465 0 0 0 4781 School Policing 0 463,340 463,340 0 0 0 0 0
4781 PD Housing Authority 0 177,441 177,441 0 0 0 0 0
4781 COPS Hiring Grant 8,700 237,691 392,349 (154,658) 180,158 0 0 34,200 4781 PD Command Center 300,000 0 0 0 0 0 0 300,000
4781 PD Parking Lot Resurfacing (166,997) 0 0 0 0 0 0 (166,997) 4781 PD Safe & Clean Team 0 0 0 0 0 0 0 0
4781 PD Tire Amnesty Grant 0 76,670 76,670 0 0 0 0 0
4781 Abandoned Vehicle Abatement 0 59,604 59,604 0 0 0 0 0 4790 DUI Enforcement & Awareness (35,804) 70,649 51,933 18,716 0 0 0 (17,088) 4791 Tobacco Law Enforcement Grant (15,247) 35,390 20,143 15,247 0 0 0 0 4792 OTS-ABC Grant 0 0 0 0 0 0 0 0
4793 OTS-STEP DUI Grant 0 0 0 0 0 0 0 0
4800 CFD 2005-1, City-Wide Services 2,892,398 1,211,597 10,960 1,200,637 0 300,000 0 3,793,035 4802 CFD 2008-1 Madera Town (19,739) 0 0 0 0 0 0 (19,739) 4803 CFD 2012-1, Public Service 45,262 10,650 0 10,650 0 9,750 0 46,162 4804 CFD 2013-1 Madera Family Apt 537,932 108,000 0 108,000 0 6,690 0 639,242 4830 Opioid Settlement Funds 145,473 202,471 0 202,471 0 261,465 58,994 86,479 4840 SB-1186 Proceeds 23,949 14,300 14,300 0 0 0 0 23,949 Special Revenue Funds Totals 65,661,260 36,423,781 55,303,424 (19,081,780) 1,400,407 5,572,318 27,885,502 42,609,706 Capital Projects Funds:
7000 Roads/Streets Capital Projects 4,028 0 0 0 0 0 0 4,028 7010 General Capital Projects (912,956) 0 1,315,029 (1,315,029) 1,315,029 0 0 (912,956) 7050 Water Capital Projects 0 0 0 0 0 0 0 0
7100 Sewer Capital Projects 0 0 0 0 0 0 0 0
Capital Projects Funds Totals (908,929) 0 1,315,029 (1,315,029) 1,315,029 0 0 (908,929) Enterprise Funds:
2030 Water 64,021,201 13,666,635 34,748,030 (21,081,395) 0 573,452 21,654,847 42,366,354 2040 Sewer 27,117,158 21,725,000 31,391,872 (9,666,872) 6,366,101 279,182 3,579,953 23,537,205 2041 Sewer Rate Stabilization Fund 202,156 0 0 0 0 0 0 202,156 2050 Airport Operations 12,794,684 2,954,296 3,095,201 (140,905) 0 36,769 177,674 12,617,010 2128 Dial-A-Ride (351,169) 1,803,128 1,774,628 28,500 0 28,500 0 (351,169) 2129 Fixed Route (Madera Metro) 7,634,321 4,619,865 3,650,319 969,546 0 28,500 0 8,575,367 2150 Airport Development 244,683 0 0 0 0 0 0 244,683
2060 Golf Course Operations Fund 1,224,292 165,000 89,481 75,519 0 0 0 1,299,811 2060 Reserved: Golf Course Capital Fund 75,000 50,000 126,152 (76,152) 0 0 633 (1,152) 2750 Airport REDIP Debt Fund 57,520 0 0 0 0 0 0 57,520
4500 Drainage Capital Outlay 0 0 727,500 (727,500) 0 0 826,750 (727,500) 4500 Drainage Operation Fund 18,114,806 939,759 104,757 835,002 40,000 45,000 0 18,944,808 4500 Drainage Flood Control (744,648) 0 908,337 (908,337) 0 20,915 0 (1,673,900) 4760 Refuse Collection 4,953,153 12,320,300 8,803,529 3,516,771 0 582,903 0 7,887,021 4760 Solid Waste Recycling 0 0 0 0 0 0 0 0
4760 Street Sweeping (834,188) 450,000 996,601 (546,601) 0 0 0 (1,380,789) 4760 Beverage Container Recycling (14,493) 0 0 0 0 0 0 (14,493) 4760 Tire Clean-Up 2,280 98,990 82,037 16,953 0 0 0 19,233 4825 ARPA Funds 0 6,116,101 0 6,116,101 0 6,116,101 0 0 2025-2026 Operating Budget | City of Madera 63
Enterprise Funds Totals 134,496,756 64,909,074 86,498,444 (21,589,370) 6,406,101 7,711,322 26,239,857 111,602,165 Internal Service Funds:
1090 Insurance (Part of General Fund) 0 0 0 0 0 0 0 0
3065 Fleet Acquisition 2,570,927 2,163,750 943,053 1,220,697 0 0 0 3,791,624 3070 Equipment Maintenance 4,752,157 83,151 0 83,151 0 0 0 4,835,308 3070 Fleet Maintenance 73,710 996,787 1,127,497 (130,710) 57,000 0 0 0 3070 Fleet Motor Pool 9,441 43,604 53,045 (9,441) 0 0 0 0 3071 Facilities Maintenance (515,668) 1,792,243 2,673,830 (881,587) 0 267,933 1,149,520 (1,665,188) 3072 Computer Maintenance (408,730) 1,310,651 810,291 500,360 0 0 0 91,630 3073 Computer Replacement 817,141 386,867 923,852 (536,985) 0 0 536,985 280,156 3075 Deferred Maintenance 298,706 0 450,000 (450,000) 650,000 0 0 498,706 Internal Service Funds Totals 6,481,838 6,777,053 6,981,568 (204,515) 707,000 267,933 1,686,505 7,053,375 Total City Funds 253,927,832 154,370,285 200,942,763 (46,774,615) 15,550,589 15,550,589 57,272,705 207,692,339 Successor Agency Funds:
4030 Non Housing Tax Increment 1,443,864 2,864,765 0 2,864,765 0 2,864,765 0 1,443,864 5750 Successor Agency Admin 1,349,448 0 15,000 (15,000) 15,000 0 0 1,349,448 6050 Non Housing Bond Proceeds 1,446,350 0 0 0 0 0 0 1,446,350 6060 LowMod Housing Bond Proceeds (570) 0 0 0 0 0 0 (570) 6070 Prior Bonds Project Fund 4,612,475 1,200 794 406 0 0 0 4,612,881 8040 Debt Service Fund/Successor Agency (32,096,695) 0 2,849,765 (2,849,765) 2,849,765 0 0 (32,096,695) Total Successory Agency Funds (23,245,127) 2,865,965 2,865,559 406 2,864,765 2,864,765 0 (23,244,721) Agency Funds:
4801 CFD 2006-1 KB Homes 246,679 192,177 6,023 186,154 0 186,154 0 246,679 4850 CFD Debt Fund (1,868,261) 4,549 190,703 (186,154) 186,154 0 0 (1,868,261) 7610 General Trust Fund 1,985,070 0 0 0 0 0 0 1,985,070 7610 PD Community Outreach 0 0 0 0 0 0 0 0
Total Agency Funds 363,488 196,726 196,726 0 186,154 186,154 0 363,488 Total All Funds 231,046,193 157,432,976 204,005,048 (46,774,209) 18,601,508 18,601,508 57,272,705 184,811,106 64 City of Madera | 2025-2026 Operating Budget
General Fund Summaries
Revenues provide a representative picture of the local
economy. They are of particular interest as they fund
essential services, such as Police, Fire, Parks, some
professional staff, etc. The City relies on several revenue sources to support the General Fund budget. The primary revenue sources are the following:
Sales & Use Tax
Sales tax is one of the City’s most significant sources of revenue for the General Fund. In accordance with the
Bradley-Burns Local Sales and Use Tax Act, the City receives a 1 percent share of taxable sales generated within city limits. Sales Tax revenues generally move in step with
economic conditions and have decreased slightly over the past fiscal year. A small portion, 4.5 percent, of the Sales Tax collected is shared with Madera County as part of a tax sharing agreement.
With the passage of Measure K, the City receives an
additional .5% in Sales Tax proceeds. This .5% sales tax is used for public safety enhancements and is recorded in a separate fund. Measure K revenues are divided evenly by the Fire and Police Departments.
In short, the sales tax rate in Madera is 8.25% and includes:
▪ 7.25% per the State of California
o The City receives 1% of the 7.25%, also known
as the Bradley-Burns Local Sales Tax
▪ .50% for Measure K (Police & Fire, City only)
▪ .50% for Measure T (Transportation; Countywide)
Property Tax In-Lieu of Vehicle License Fees (VLF)
Previously the State of California assessed a two percent tax for cities and counties known as the Vehicle License Fee (VLF) on car registrants. As part of the 2004 Budget Act
negotiations, an agreement was made between the state
and local governments where the VLF rate would be
permanently reduced from 2 percent to 0.65 percent. The difference is paid through local property tax from County educational revenue augmentation funds (ERAF), referred to as the “VLF swap.” As such, this is another form of property tax where the “base” is determined on the amount
“swapped” in 2005 plus growth in assessed valuation like the City’s “regular” property taxes.
Secured Property Tax
The City’s Property Tax revenues are based on assessed
property values. Proposition 13, adopted in 1978, limits the annual increase in assessed values for property. Under this proposition, assessed values (and the related property tax) can grow by no more than two percent per year. In addition, the value upon which the tax is based is only increased to the total market value upon the sale of a property. Thus,
property taxes tend to grow slowly unless there is housing activity.
Property Tax collections are much less predictable than Property Tax In-Lieu of VLF, as the second installments vary considerably from the first installment.
Transient Occupancy Tax
Hotel/Motel Tax, also known as Transient Occupancy Tax
(TOT), is a 9 percent tax assessed on hotel and motel room rentals and short-term residential rentals within the city. A total of 7 hotels and motels currently operate within city boundaries. The tax was last raised in 1986, from 7 percent to current 9 percent. The FY 2025/26 TOT revenue is
projected at $1.05 million.
Franchise Fees
Franchise fees are considered a form of rent to use Madera public rights-of-way. This fee is collected from companies furnishing users with telephone, cable television, and gas services. Franchise fee revenue comes from Comcast and
Pacific Gas & Electric. Payments are based on a percentage of gross revenues as stated in the Madera Municipal Code; therefore, they fluctuate based on gross billings by the companies listed above. Based on FY 2024/25 revenues, the Electric Utility Franchise Fee revenue stream is expected to grow slightly in FY 2025/26. However, the Cable Franchise Fee is expected to decrease as more customers move away from cable and use Internet based content distribution.
Engineering Fees, Projects, and Transfers In
Interfund Charges/Project Management makes up
approximately half of the Engineering Division’s revenue budget. In addition, the Engineering Department charges other departments for personnel costs related to the
management of specific capital projects.
66 City of Madera | 2025-2026 Operating Budget
Major Revenue Sources
Interfund Charges (Administration and Overhead)
Madera’s General Fund includes expenses for all
administrative services (e.g., finance, human resources, attorney services, etc.). A portion of these services support the enterprise funds, including utility funds. The City uses a fair and equitable indirect cost allocation process to allocate departmental costs from the General Fund to all funds that benefit from the services that the General Fund departments provide. The City recaptures these costs from non-General Fund departments based on factors such as the number of employees, agenda items, budget amounts, and square
footage. Charges are recorded by way of monthly recurring journal entries.
Police Fees and Contracts
The Police Department within the General Fund charges
various fees and penalties per the Master Fee and Master Penalty Schedule, utilizes various grants to purchase
equipment and supplement staff time and has agreements
with outside entities to provide police services (such as the Madera Unified School District) and receives payment for these services.
Development-Related Revenues
Development-related revenues are derived from fees for
planning, engineering, and building permits and fees paid by developers to cover the cost of reviewing and monitoring development activities, such as plan checks and inspections.
These revenues are difficult to predict, as many planning and engineering activities occur months or years before
development.
Business License Tax
A Business License Tax is a tax imposed on businesses for the privilege of conducting business in the city. The bulk of this tax is collected and recorded in July when business licenses are renewed.
Interest
Interest income is allocated based on the General Fund’s average cash balance in a quarter as a percentage of the City’s overall cash balance that quarter. Interest income has become a larger portion of the General Fund’s revenues as higher interest rates result in larger amounts of interest being generated by the City’s investments.
2025-2026 Operating Budget | City of Madera 67
68 City of Madera | 2025-2026 Operating Budget
General Fund Revenues by Organizational Unit
FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 PCT
General Fund Org List ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 10200000-General Fund 28,709,036 29,692,379 26,460,363 31,355,390 32,383,848 3.30% 10201000-City Council 27,956 27,592 24,833 27,592 27,592 0.00% 10201010-City Clerk's Office 55,063 55,111 49,391 54,842 54,842 0.00% 10201100-City Manager 136,396 129,268 118,105 129,268 129,268 0.00% 10201110-Central Admin 351,579 325,015 343,706 325,015 325,015 0.00% 10201120-Community Promo 0 0 0 0 0 0.00%
10201200-Finance 658,747 844,358 755,774 800,764 870,248 8.70% 10201210-Purchasing 92,474 92,474 83,227 92,474 92,474 0.00% 10201400-City Attorney 4,207 4,422 3,781 4,201 4,201 0.00% 10201500-HR/Risk Management 403,792 403,809 363,455 403,792 403,792 0.00% 10202000-PD Operations 969,424 1,229,660 1,077,441 1,079,538 1,154,667 7.00% 10202020-PD - CCP 142,300 -72,403 0 0 0 0.00%
10202030-Schools Policing 578,044 416,403 0 0 0 0.00%
10202040-PD Housing Authority 60,548 95,000 0 128,218 0 -100.00% 10202060-Animal Control 3,867 4,711 2,308 4,600 3,100 -32.60% 10202500-Fire 82,686 57,820 143,506 63,266 59,266 -6.30% 10203010-PW - Streets 2,173,056 2,953,948 2,961,884 2,947,682 3,372,202 14.40% 10203011-PW Safe & Clean Initiative 0 0 300,000 300,000 0 -100.00% 10203020-Graffiti Abatement 144,000 144,000 139,350 145,500 144,622 -0.60% 10204100-Planning 253,580 280,517 456,574 500,000 175,000 -65.00% 10204200-Building 2,098,430 1,486,558 1,045,659 1,278,095 1,189,022 -7.00% 10204300-Engineering 1,457,521 1,966,603 1,884,861 1,768,984 1,832,027 3.60% 10204400-Code Enforcement 182,308 210,429 199,004 241,903 247,938 2.50% 10206000-Parks Administration 11,138 24,713 15,056 10,000 12,868 28.70% 10206100-Parks 1,406,166 426,018 422,097 363,124 370,126 1.90% 10206110-Landscape Mntc Dist Services 271,297 287,433 389,901 428,998 450,449 5.00% 10206120-Median Landscaping 134,580 150,730 150,732 150,732 197,458 31.00% 10206200-Recreation 3,271 26,263 2,348 4,000 2,000 -50.00% 10206218-Sr Citizen Community Service 23,410 2,173 5,034 2,000 2,000 0.00% 10206220-Sports Programs 87,976 99,281 96,347 87,500 92,500 5.70% 10206230-Aquatics Programs 27,596 47,364 48,188 27,500 27,500 0.00% 10206240-Comm & Rec Centers 73,220 88,071 156,501 65,630 64,845 -1.20% 10206270-Special Events 95,819 27,350 32,137 10,000 23,000 130.00% Total General Fund Revenues $ 40,719,487 $ 41,527,067 $ 37,731,561 $ 42,800,608 $ 43,711,870 Revenues & Expenditures Summaries
General Fund Expenses by Organizational Unit
FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 PCT
General Fund Org List ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 10200000-General Fund 485,847 586,279 672,982 698,235 1,051,800 50.60% 10201000-City Council 168,538 158,968 155,807 167,678 211,104 25.90% 10201010-City Clerk's Office 314,578 313,885 406,503 543,016 356,797 -34.30% 10201100-City Manager 564,275 541,811 509,106 610,194 581,449 -4.70% 10201110-Central Admin 1,730,215 696,335 391,020 395,232 321,394 -18.70% 10201120-Community Promo 315,119 313,396 336,568 409,142 384,685 -6.00% 10201200-Finance 834,995 855,180 1,342,534 1,685,728 1,348,854 -20.00% 10201210-Purchasing 155,124 167,054 169,943 200,279 197,921 -1.20% 10201220-General/Grant Oversight 0 104 103,621 121,368 118,265 -2.60% 10201400-City Attorney 238,795 295,804 366,192 366,175 365,156 -0.30% 10201500-HR/Risk Management 857,727 847,927 828,078 999,119 928,958 -7.00% 10202000-PD Operations 13,840,636 14,036,083 12,874,131 13,653,981 14,737,852 7.90% 10202020-PD - CCP 250,134 40,572 40,442 0 46,573 0.00%
10202030-Schools Policing 554,761 389,252 0 57,523 0 -100.00% 10202040-PD Housing Authority 71,404 120,505 0 8,572 0 -100.00% 10202060-Animal Control 320,254 338,533 558,245 626,114 482,786 -22.90% 10202500-Fire 3,138,331 5,946,918 3,418,402 4,754,385 5,191,615 9.20% 10203000-Public Works Admin 0 0 0 0 19,697 0.00%
10203010-PW - Streets 2,021,956 2,734,907 2,498,104 3,400,322 3,510,281 3.20% 10203011-PW Safe & Clean Initiative 63,085 94,533 331,739 416,041 454,351 9.20% 10203020-Graffiti Abatement 146,374 152,836 436,745 469,581 247,088 -47.40% 10204100-Planning 946,864 847,369 620,646 1,426,644 1,446,730 1.40% 10204200-Building 1,110,238 1,202,196 1,083,635 1,367,090 1,348,859 -1.30% 10204300-Engineering 2,540,120 2,648,555 2,505,106 3,172,509 3,125,275 -1.50% 10204400-Code Enforcement 1,035,817 857,805 710,465 977,965 968,078 -1.00% 10206000-Parks Administration 337,378 474,772 473,116 535,597 521,238 -2.70% 10206100-Parks 2,766,236 2,899,732 2,550,996 3,154,665 3,099,776 -1.70% 10206110-Landscape Mntc Dist Services 422,646 432,168 430,359 506,995 496,745 -2.00% 10206120-Median Landscaping 127,835 163,290 154,624 154,626 197,458 27.70% 10206200-Recreation 347,472 286,749 225,000 301,191 239,228 -20.60% 10206218-Sr Citizen Community Service 182,099 181,677 186,784 221,521 210,476 -5.00% 10206220-Sports Programs 138,786 250,332 197,282 231,875 196,539 -15.20% 10206230-Aquatics Programs 136,799 201,754 176,078 205,811 241,062 17.10% 10206240-Comm & Rec Centers 571,077 865,757 764,108 850,608 918,662 8.00% 10206270-Special Events 86,766 116,594 98,041 110,826 145,118 30.90% Total General Fund Expenses $ 36,822,281 $ 40,059,632 $ 35,616,402 $ 42,800,608 $ 43,711,870 2025-2026 Operating Budget | City of Madera 69
THIS PAGE IS INTENTIONALLY LEFT BLANK
General Fund Departments
• City Council
• City Clerk
• City Manager
• Finance
• Human Resources
• Police
• Fire
• Public Works
• Planning
• Building
• Engineering
• Parks
Department Summary
The City Council (Council) consists of seven members and is the governing body elected directly by the residents of Madera.
The Mayor is elected at large, and there are six Council Districts. The Mayor Pro Tem is selected on a rotating basis.
As the legislative branch of our local government, the Council makes final decisions on all significant City matters and sets citywide priorities and policies. The Council directs the City Manager to implement these priorities and policies.
The Council adopts ordinances and resolutions necessary for efficient governmental operations, approves the budget, and acts as a board of appeals. It also appoints members of the City's advisory boards, commissions, and committees.
Cece Gallegos
Mayor
Rohi Zacharia
Councilmember District 1
Jose Rodriguez
Councilmember District 2
Steve Montes
Councilmember District 3
Anita Evans
Councilmember District 4
Elsa Mejia
Councilmember District 5
Artemio Villegas
Councilmember District 6
72 City of Madera | 2025-2026 Operating Budget
City Council
The Mayor and Councilmembers are accountable to the
electorate and must balance the views of individuals and groups with the community’s needs. Councilmembers achieve success in addressing public policy issues facing the City by leading and collaborating with residents, businesses, and regional partners on issues of mutual interest.
The Council is responsible for the scope, direction, and financing of City services; establishing policies based on information provided by staff, advisory boards, and
commissions, as well as the public; and implementing these policies through staff under the Council-Manager form of government. The terms of the Mayor and Councilmembers are four years, and the General Municipal Election is held in evennumbered years on the first Tuesday after the first Monday in November.
Responsibility
The mission of the Council is to adopt legislation and provide direction to the administration of the City and promote the community’s best interests locally and with other
governmental agencies.
The public elects the Council to serve as the governing body and policymakers of the City.
The City Clerk oversees the Council's budget, which includes expenses associated with conducting Council meetings, as well as miscellaneous expenses for participation in various
community events and functions, and travel and training for professional development as elected officials.
In addition to Council meetings, Councilmembers hold special local and regional committee assignments, frequently meet with residents, business owners, and City staff to discuss issues and projects, and regularly attend various community events.
The City Council hires the City Manager, City Clerk, and City Attorney, and appoints members of the City's advisory boards, commissions, and committees.
The City Manager oversees the hiring and management of the rest of the staff. It is the Council’s responsibility to enact policy, and the City Manager’s job is to implement the Council’s policies and approaches, many of which are expressed in the annual budget.
Objectives
While the objectives of the Council are many, the following reflect some key items:
▪ Provide legislative policy directives for City programs and services
▪ Support Community engagement and advocacy
▪ Invest in well-planned infrastructure and growth
▪ Approve programs for the City's physical, cultural, and socio-economic development
▪ Encourage cooperation among community leaders, civic
organizations, and residents
▪ Work to maintain high-quality City programs and services ▪ Actively participate in State and Federal legislative processes
▪ Work closely with other local governments and the
League of California Cities to focus on issues that press local governments
▪ Continue to concentrate on communication and
cooperative efforts with City residents
Department Fund Summary
The General Fund fully funds the Council and does not
anticipate generating revenue in FY 2025/26.
The proposed budget includes the following expenses:
▪ $25k for the:
o New Mayors and Council Members Academy
o City Leaders Summit
o Mayors and Council Members Executive Forum.
Should Councilmembers elect not to attend, funds are
reallocated to the General Fund.
2025-2026 Operating Budget | City of Madera 73
▪ $800 per Councilmember, for a total of $5,600 for
expenses related to travel, meetings, etc.
Changes/Additions to Budget
▪ There are no changes or additions to the City Council’s budget for the upcoming fiscal year. The Council will
continue to operate within its existing allocation.
Department Staffing & Structure
The Council has seven members. Each Councilmember is
elected by district, except for the Mayor, who is elected at large.
74 City of Madera | 2025-2026 Operating Budget
10201000 City Council
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 4348 Interfund Charges/ Admin OH 27,592 27,592 22,074 27,592 27,592 0.00% 4659 Refunds and Reimbursements 364 0 0 0 0 0.00%
Total Revenue $ 27,956 $ 27,592 $ 22,074 $ 27,592 $ 27,592 5005 Salaries/Part-time 42,000 42,250 36,000 42,000 42,000 0.00% 5303 Life Insurance Premiums 172 205 241 273 294 7.70%
5304 Workers Compensation Insurance 3,780 3,080 3,811 3,736 22,560 503.90% 5305 Medicare Tax- Employer's Share 1,059 1,108 917 1,126 1,057 -6.10% 5307 Deferred Comp/Part-Time 1,576 1,585 1,351 2,375 1,575 -33.70% 5309 Unemployment Insurance 920 1,002 1,000 1,029 1,410 37.00% 5310 Section 125 Benefit Allow. 64,500 63,928 65,128 64,849 95,444 47.20% 6402 Telephone/Fax Charges 3,941 3,836 0 0 0 0.00%
6403 Cell Phone Charges 0 0 3,170 4,296 0 -100.00%
6416 Office Supplies/Expendable 231 627 742 1,400 2,300 64.30% 6418 Postage / Other Mailing Charge 0 180 0 50 0 -100.00% 6419 Food 3,010 3,284 2,133 3,500 3,700 5.70%
6440 Contracted Services 0 0 0 2,500 0 -100.00%
6518 Other Supplies 889 931 195 0 150 0.00%
6530 Conference/Training/Ed 2,663 3,474 8,470 5,600 5,600 0.00% 6534 LCC Conference 27,796 24,019 18,122 25,000 25,000 0.00% 6900 Interfund Charge - Fac. Maint. 10,315 9,372 7,498 9,372 9,372 0.00% 6902 Interfund Charges- Central Sup 688 87 249 572 642 12.20% 6903 Interfund Charges - Cost Distr 4,997 0 0 0 0 0.00% Total Expense $ 168,538 $ 158,968 $ 149,026 $ 167,678 $ 211,104 Total Net Surplus/(Deficit) (140,581) $ $ (131,376) $ (126,953) $ (140,086) $ (183,512) 2025-2026 Operating Budget | City of Madera 75
THIS PAGE IS INTENTIONALLY LEFT BLANK
Department Summary
The City Clerk's Office serves as a vital link between the City government and its constituents, providing access to public records, publishing Council agendas, preparing minutes, and serving as the City's election official, coordinating all general municipal and special elections.
The City Clerk is committed to providing quality public service, informing our residents, and ensuring transparency by
connecting them with the legislative process. The City Clerk acts as the compliance officer for federal, state, and local statutes, including the Political Reform Act, the Brown Act, and the Public Records Act. The department is responsible for maintaining Madera’s legislative history and municipal code, coordinating and administering all activities of Council meetings, and managing and coordinating Council-appointed boards and commissions. The department serves as the filing officer for Fair Political Practices Commission Forms and is also the custodian of the City seal. The City Clerk is appointed by and reports to the City Council.
The statutes of the State of California prescribe the essential functions and duties of the City Clerk, and the Government Code provides specific responsibilities and procedures to follow. The City Clerk's Office is a service department within the municipal government that the Council, all city
departments, and the public rely on for information regarding the city's operations and legislative history.
2025-2026 Operating Budget | City of Madera 77
City Clerk’s Office
Responsibility
The City Clerk's Office provides a wide range of public services, including:
Conducting regular and special general municipal
elections in conjunction with the County of Madera.
Administering the Oath of Office to elected and
appointed officials, public safety officers, and new
full-time City employees, as required by the
Government Code.
Archiving official city records; preserving a complete and accurate record of Council meetings.
Receiving, tracking, and fulfilling Public Records Act Request.
Preparing, publishing, and posting notices for all City Council meetings, including agendas and minutes.
Facilitating hybrid City Council meetings to ensure
both in-person and remote participation by the
public.
Posting and publishing legal notices, scheduling
public hearings.
Recording adopted ordinances and resolutions.
Coordinating recruitments related to boards and
commissions, elections, and records management.
Tracking terms of service for the Mayor’s
appointments to collaborative agencies.
Providing information about the Brown Act, the
Political Reform Act, and the Public Records Act.
Receiving and filing Fair Political Practices
Commission (FPPC) Form 700 Statements of
Economic Interests from designated employees,
commissioners, and elected officials.
Receiving and routing claims filed against the City.
Managing public inquiries and coordinating
ceremonial and official City functions.
As the custodian of records, the City Clerk's Office is responsible for the management of the City's official records, including:
Agendas
Meeting minutes
Resolutions
Ordinances
Agreements
The City Clerk also serves as the filing officer for the Fair Political Practices Commission, handling Statement of
Economic Interest filings (Form 700), and as a liaison between the community and the City Council regarding the City's business and community events.
The City Clerk is also responsible for maintaining the City's Municipal Code and the Boards and Commissions
Appointment List up to date. The City Clerk also responds to requests for the production of internal documents.
Key Accomplishments
Overview of accomplishments:
Prepared and published 21 Regular Meeting Council
agenda packets.
Prepared and published 1 Special Meeting Council
agenda packet.
Supported over 65 hours of Council meetings.
Recorded approximately 220 Resolutions and 6
Ordinances adopted by the City Council.
Coordinated and prepared 32 proclamations and over
35 certificates for ceremonial and official City
functions.
Processed more than 320 Public Records Act
requests.
Administered 38 Oaths of Office to elected officials, commissioners, and staff.
Implemented Wordly real-time translation services to
enhance meeting accessibility.
Coordinated the November 2024 General Municipal
Election for Council Districts 2, 4, 6, and the position of Mayor.
78 City of Madera | 2025-2026 Operating Budget
Supported and facilitated the appointment process to
fill the Council vacancy in District 1.
Continue to offer online public records request
services through our website to increase citizen
access to records and streamline compliance and
department workflow.
Ensured compliance with statutory requirements for
agenda preparation and open meeting laws.
Coordinated FPPC filings for designated positions and officials in compliance with California Government
Code Section 87200.
Goals & Performance Measures
Develop and implement a citywide records retention
policy.
Be committed to maintaining a system of
transparency, public engagement, and collaboration,
thus ensuring the public's trust. Transparency in
government promotes accountability and provides
citizens with information about their local
government's activities. Local government should be
easily accessible and contain the most desired and
valuable information for the community.
Provide timely, accurate support to Council, staff, and the public.
Stay current on updatesto state laws that may impact
operations.
Maintain up-to-date content on the City Council and
City Clerk webpages.
Track and respond to all public records requests
under the Public Records Act.
Maintain full appointments for all City boards and
commissions, filling any vacancies within 60 days.
Changes/Additions to Budget
There are no changes or additions to the City Clerk’s budget for the upcoming fiscal year. The department
will continue to operate within its existing allocation, maintaining current service levels and
responsibilities.
Department Staffing & Structure
The City Clerk reports directly to the Council and is supported by the Deputy City Clerk. The City Clerk's Office has two fulltime employees, and no changes are proposed for FY 2025/26. 2025-2026 Operating Budget | City of Madera 79
10201010 City Clerk's Office
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 4348 Interfund Charges/ Admin OH 54,842 54,842 43,874 54,842 54,842 0.00% 4434 Grants 0 0 20 0 0 0.00%
4659 Refunds and Reimbursements 221 269 8 0 0 0.00%
Total Revenue $ 55,063 $ 55,111 $ 43,901 $ 54,842 $ 54,842 5000 Salaries/Full-time 143,574 150,783 138,356 161,768 164,637 1.80% 5100 Salaries/Overtime 1,360 860 413 1,500 1,000 -33.30% 5300 Public Employee Retirement Sys 16,536 19,098 17,309 22,037 20,185 -8.40% 5302 Long Term Disability Insurance 446 466 402 463 463 0.00% 5303 Life Insurance Premiums 195 193 170 195 195 0.00%
5304 Workers Compensation Insurance 12,774 11,041 19,053 13,875 6,904 -50.20% 5305 Medicare Tax- Employer's Share 2,070 2,173 1,994 2,373 2,404 1.30% 5306 Unfunded Accrued Liability 33,343 32,115 36,007 36,007 35,642 -1.00% 5308 Deferred Compensation/Full-tim 2,379 2,423 2,199 2,883 2,606 -9.60% 5309 Unemployment Insurance 252 294 420 294 420 42.90%
5310 Section 125 Benefit Allow. 41,358 48,609 47,638 54,869 57,881 5.50% 6402 Telephone/Fax Charges 2,192 1,970 547 670 0 -100.00% 6403 Cell Phone Charges 0 0 901 1,087 0 -100.00%
6404 Internet Charges 0 0 189 283 0 -100.00%
6411 Advertising/Bids and Notices 3,083 3,939 3,471 6,000 6,000 0.00% 6414 Professional Dues 455 500 250 400 400 0.00%
6416 Office Supplies/Expendable 1,921 2,326 2,331 3,000 3,000 0.00% 6418 Postage / Other Mailing Charge 358 148 63 300 0 -100.00% 6440 Contracted Services 6,731 2,219 10,651 64,950 14,050 -78.40% 6530 Conference/Training/Ed 6,307 3,316 3,072 8,000 8,000 0.00% 6562 Retiree Insurance Premiums 9,778 11,334 16,557 11,877 12,564 5.80% 6563 Public Employee Bonding Premiu 160 40 40 100 100 0.00% 6704 Intergov'l Charges 624 0 76,434 130,000 0 -100.00% 6900 Interfund Charge - Fac. Maint. 4,168 3,788 3,030 3,788 3,788 0.00% 6902 Interfund Charges- Central Sup 70 0 1 66 35 -47.00% 6903 Interfund Charges - Cost Distr 10,097 0 0 0 0 0.00% 6918 Interfund Charges- Comp Maint 11,322 11,085 10,470 13,087 12,588 -3.80% 6920 Interfund Charges - Computer R 3,026 5,166 2,515 3,144 3,935 25.20% Total Expense $ 314,578 $ 313,885 $ 394,486 $ 543,016 $ 356,797 Total Net Surplus/(Deficit) (259,515) $ $ (258,774) $ (350,585) $ (488,174) $ (301,955) 80 City of Madera | 2025-2026 Operating Budget
Department Summary
The City operates under a Council-Manager form of
government. The elected seven-member City Council appoints the City Manager to provide executive leadership and oversee the day-to-day business of the city government.
The City Manager’s Office implements the City Council’s vision and goals by aligning financial resources and managing City projects, programs, and services that support the Council’s priorities. In addition to making policy recommendations to the City Council, the City Manager’s Office also oversees all City Departments with the exception of the City Clerk and the City Attorney. The City Manager focuses on leadership, overall quality of life issues, fiscal accountability, internal and external communications, employee engagement, and industrial
growth. The City Manager serves as a link between residents, regional governments, private and public agencies, City staff and Councilmembers while facilitating efficiency, innovation and constructive progress within the City.
The City Manager's Office provides professional management and leadership to the City’s governing institution, ensuring the effective development and implementation of City Council policies to maintain and enhance Madera’s quality of life. The City Manager adheres to the guiding values of community, stewardship, and public service to drive effective governance and positive change for the community.
Responsibility
Provides the organizational support and leadership necessary to:
Implement City Council policies and decisions into
actionable plans to meet current and future needs
Ensure city operations demonstrate transparency and
fiduciary responsibility to the public
Build a strong service culture
Department Summary
The City operates under a Council-Manager form of
government. The elected seven-member City Council appoints the City Manager to provide executive leadership and oversee the day-to-day business of the city government.
The City Manager’s Office implements the City Council’s vision and goals by aligning financial resources and managing City projects, programs, and services that support the Council’s priorities. In addition to making policy recommendations to the City Council, the City Manager’s Office also oversees all City Departments with the exception of the City Clerk and the City Attorney. The City Manager focuses on leadership, overall quality of life issues, fiscal accountability, internal and external communications, employee engagement, and industrial
growth. The City Manager serves as a link between residents, regional governments, private and public agencies, City staff and Councilmembers while facilitating efficiency, innovation and constructive progress within the City.
The City Manager's Office provides professional management and leadership to the City’s governing institution, ensuring the effective development and implementation of City Council policies to maintain and enhance Madera’s quality of life. The City Manager adheres to the guiding values of community, stewardship, and public service to drive effective governance and positive change for the community.
Responsibility
Provides the organizational support and leadership necessary to:
Implement City Council policies and decisions into
actionable plans to meet current and future needs
Ensure city operations demonstrate transparency and
fiduciary responsibility to the public
Build a strong service culture
2025-2026 Operating Budget | City of Madera 81
City Manager’s Office
Maintain a healthy relationship with employees,
ensuring a high level of performance and professional
development
Provide ongoing, informative communications to City
Council and City employees regarding key objectives,
challenges, and accomplishments
Provide clear and concise information to the
community and serve as a liaison between City
Council and the public
Formulate long-term strategies and plans to address
city’s growth and development
Ensure that city operations comply with local, state, and federal regulations and laws, maintaining legal
and ethical standards.
Develop and implement plans for responding to
emergencies and natural disasters with relevant
agencies and organizations.
Promote intergovernmental relations with other
public entities to address regional issues and
collaborate on joint initiatives.
Identify opportunities for innovation and process
improvements within city operations to enhance
efficiency and effectiveness.
Foster a positive relationship with a variety of media outlets by releasing notable updates and information
promptly and accurately through press releases and
media advisories
Actively engage with residents and stakeholders to
understand community needs and build partnerships
that contribute to the City’s overall success
Key Accomplishments
Continued to provide essential services to residents
such as emergency response, transportation, water
and sewer, maintenance of local streets and public
facilities, as well as the overall upkeep of City
infrastructure
Successfully partnered with the Downtown Business
Association to continue implementation of the Crow
Abatement Program
Managed the City’s state and federal legislative
program to advance City Council and city department
goals
Led the redesign of the City’s website, ensuring the
new platform will enhance public access, improve
user experience, and comply with all applicable
accessibility laws.
Provided regular staff updates via:
o The Council meeting recap
o Citywide updates email that highlights Cityrelated items and community events Served as the lead for the Fresno River clean-up and
ongoing maintenance efforts
Produced a balanced budget for the 5th consecutive
fiscal year with the anticipation of a 6th year in the
2025/26 fiscal year.
Aggressively sought additional funding and played a
key role in securing:
o $6.2 million from the Active Transportation
Program, for the Safe Routes to School Project
for improvements to sidewalks, and pedestrian
and bicyclist safety near local elementary
schools.
o $1.6 million in Railroad Crossing Elimination
Grant funding for a comprehensive railroad study
at the Cleveland/Gateway/Country Club
interchange
o $2.2 million from the Federal Transit
Administration for Fiscal Year 2024/25 for the
Triennial Disadvantaged Business Enterprise
initiative
o $990k in CDBG funding for Fiscal Year 2024/25
82 City of Madera | 2025-2026 Operating Budget
o $660k in grant funding from the Outdoor
Recreation Legacy Partnership Program for Tozer
Park
o $195k in National Opioid Settlement Funds for
opioid remediation, prevention and education
o Launched the Citizens Academy, which ran from
July 15 to September 9. A cohort of 15
participants participated.
o Instrumental in the implementation of the
Deferred Maintenance program (FY 2024/25),
the 10x10 pavement program (FY 2025/26), the
water well maintenance program (FY 2025/26),
and continuing the City’s sidewalk replacement
program.
Played an instrumental role in:
Filling a leadership gap by serving as Interim Public Works Director while continuing to manage citywide
operations—ensuring continuity of services, stable
departmental leadership, and smooth day-to-day
operations across the organization
Fostering regional collaboration with Madera County
and the City of Chowchilla to launch the Local Hazard
Mitigation Plan, which positions the City to gain vital state and federal funding for disaster mitigation
Advancing the Villages at Almond Grove Specific Plan, providing strategic leadership that helped to secure
the prestigious Blueprint Award of Excellence
Collaborating with Madera Irrigation District to
recharge joint recharge basins within the City
Directing Clean and Safe Initiatives citywide, such as:
o Removal of snipe signs
o Removal of shoes over powerlines
o Removal of abandoned pay phones
o Clean-up of shopping carts
o Maintenance of identified City-owned land
Goals & Performance Measures
Continue to meet the City’s mission statement to
deliver quality public services with integrity, courage, compassion, and competence to the diverse
community
Continue to support the City Council, the priority
setting process, and regular, special, and committee
meetings
Grow the community engagement and transparency
efforts to foster authentic civic engagement with
residents, organizations, and businesses
Continue to provide leadership and professional
management to the city government organization
Provide timely, accurate, and results-oriented
financial and operational reports
Lead the City's management team to ensure the
provision of high-quality, cost-effective, and
customer-focused services
Advance Council priority projects while promoting
the high-performance organization initiatives
Shape the organizational culture to ensure a highperforming workforce operating in a rewarding environment, making the City an employer of choice
in the region
Research and implement best practices related to
government services and innovation
Continue to support the Council and departments
with Federal and State legislative priorities and goals Promote transparency by providing staff updates on
Council action and the latest information affecting
the City
Ensure accountability for Commissions, Boards, and
Committees through regular attendance reports
Changes/Additions to Budget
$100k budgeted in contingency for unanticipated
expenses that may arise during the fiscal year. $70k
2025-2026 Operating Budget | City of Madera 83
is in the Central Administration org budget, while
$30k is in the City Manager’s org budget.
$22k to consolidate grant writing services for all City departments within the City Manager’s Office. This
increase is partially offset by decreases for grant
writing in the Police Department’s budget.
Reduction of $52,500 in grant writing services for the Police Department.
Department Fund Summary
The City Manager is responsible for four distinct budgets. They include:
City Manager’s Office
Central Administration
Legal Expenditures
Community Promotion
The following is a summary of each:
City Manager’s Office
The City Manager’s Office budget provides for three full-time personnel to carry out the primary functions of the
department. These include the City Manager, an
Administrative Analyst, and the Communications Specialist.
Central Administration
The Central Administration budget is used to track services provided internally to the organization.
Community Promotion
The Community Promotion budget includes payments to
organizations outside of the city. For example, the City contributes to the Local Agency Formation Commission, the Economic Development Commission, the League of California Cities, and crow abatement for downtown, as well as
recognition of community events and individuals.
Legal Expenditures
The Legal Expenditures budget includes payments to the
contract City Attorney and other legal counsel contracted by the City to handle litigation and advisory matters.
Department Staffing & Structure
The City Manager is one of three positions appointed by the City Council. The City Manager reports directly to the City Council.
There are three full-time employees in the City Manager’s Office.
84 City of Madera | 2025-2026 Operating Budget
10201100 City Manager
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 4348 Interfund Charges/ Admin OH 129,268 129,268 103,414 129,268 129,268 0.00% 4657 Miscellaneous Revenue 7,128 0 1,764 0 0 0.00%
Total Revenue $ 136,396 $ 129,268 $ 105,178 $ 129,268 $ 129,268 5000 Salaries/Full-time 287,611 289,513 259,400 301,787 316,995 5.00% 5105 Salaries/Leave Payout 1,326 1,414 7,041 0 0 0.00%
5300 Public Employee Retirement Sys 27,892 31,679 27,730 33,899 33,127 -2.30% 5302 Long Term Disability Insurance 695 730 631 727 726 -0.10% 5303 Life Insurance Premiums 166 183 196 226 226 0.00%
5304 Workers Compensation Insurance 25,640 21,189 20,987 26,226 8,702 -66.80% 5305 Medicare Tax- Employer's Share 4,239 4,226 3,882 4,403 4,681 6.30% 5306 Unfunded Accrued Liability 47,359 49,557 55,564 55,564 55,001 -1.00% 5308 Deferred Compensation/Full-tim 5,675 5,786 8,235 7,101 13,148 85.20% 5309 Unemployment Insurance 340 397 567 398 568 42.70%
5310 Section 125 Benefit Allow. 57,688 59,408 53,436 61,548 64,932 5.50% 6402 Telephone/Fax Charges 2,150 2,085 653 891 360 -59.60% 6403 Cell Phone Charges 0 0 1,254 1,248 1,692 35.60%
6404 Internet Charges 0 0 189 321 360 12.10%
6411 Advertising/Bids and Notices 111 0 0 1,000 1,000 0.00% 6414 Professional Dues 1,229 993 0 2,210 2,210 0.00%
6416 Office Supplies/Expendable 17 930 171 200 200 0.00% 6418 Postage / Other Mailing Charge 0 21 35 100 100 0.00% 6423 Office Furniture 0 0 0 1,900 1,500 -21.10%
6440 Contracted Services 38,039 33,658 0 0 0 0.00%
6530 Conference/Training/Ed 6,539 2,338 1,615 6,055 6,330 4.50% 6562 Retiree Insurance Premiums 5,756 2,416 1,764 6,330 6,500 2.70% 6563 Public Employee Bonding Premiu 3,646 3,354 3,500 3,500 0 -100.00% 6610 Contingency 0 0 0 61,550 30,000 -51.26%
6900 Interfund Charge - Fac. Maint. 9,197 8,356 6,685 8,356 8,356 0.00% 6902 Interfund Charges- Central Sup 152 0 0 51 76 49.00% 6903 Interfund Charges - Cost Distr 17,377 0 0 0 0 0.00% 6918 Interfund Charges- Comp Maint 15,284 14,964 14,133 17,666 16,993 -3.80% 6920 Interfund Charges - Computer R 4,085 6,975 3,395 4,244 5,313 25.20% 6924 Interfund Charges- Motor Renta 2,060 1,639 2,154 2,693 2,353 -12.60% Total Expense $ 564,275 $ 541,811 $ 473,217 $ 610,194 $ 581,449 Total Net Surplus/(Deficit) (427,879) $ $ (412,543) $ (368,038) $ (480,926) $ (452,181) 2025-2026 Operating Budget | City of Madera 85
10201110 Central Administration
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 4348 Interfund Charges/ Admin OH 325,015 325,015 260,012 325,015 325,015 0.00% 4355 Transfer-In 234 0 0 0 0 0.00%
4434 Grants 0 0 33,958 0 0 0.00%
4657 Miscellaneous Revenue 18,330 0 0 0 0 0.00%
4659 Refunds and Reimbursements 8,000 0 17,234 0 0 0.00% Total Revenue $ 351,579 $ 325,015 $ 311,204 $ 325,015 $ 325,015 6401 Gas and Electric Utilities 18,197 14,605 12,476 12,672 18,000 42.00% 6402 Telephone/Fax Charges 295 317 297 289 360 24.60%
6403 Cell Phone Charges 0 0 0 71 0 -100.00%
6405 Copier Lease/Paper Charges 0 0 0 300 300 0.00%
6414 Professional Dues 22,000 22,629 23,364 23,683 24,048 1.50% 6415 Publications/Subscriptions 0 0 53 255 258 1.20%
6416 Office Supplies/Expendable -10,417 1,296 311 230 300 30.40% 6418 Postage / Other Mailing Charge 0 0 3 100 100 0.00% 6425 Vehicle Fuel, Supplies & Maint 10 0 0 0 0 0.00%
6440 Contracted Services 216,628 61,559 126,516 186,379 88,308 -52.60% 6442 Audit Fees 48,686 65,590 3,300 0 0 0.00%
6444 Contracted Services/ Legal 0 0 394 0 0 0.00%
6532 Maintenance/Other Supplies 9,485 1,587 1,994 4,000 4,000 0.00% 6560 Liability / Property Insurance 569,581 97,193 72,676 72,676 86,979 19.70% 6610 Contingency 0 0 0 50,000 70,000 40.00%
6704 Intergov'l Charges 152,684 119,473 118,613 0 0 0.00% 6902 Interfund Charges- Central Sup 163 269 80 202 143 -29.20% 6926 Interfund Chg Risk Charges 0 179,869 6,281 7,851 15,838 101.70% 7000 Vehicles and Equipment 0 0 0 0 1,236 0.00%
7030 Facilities And Improvements 0 0 12,213 25,000 0 -100.00% 8200 Transfer Out 298,804 120,421 0 0 0 0.00%
8210 Transfers Out/Debt Service 4,520 11,527 11,524 11,524 11,524 0.00% 8220 Transfers Out - Insurance Rese 404,214 0 0 0 0 0.00% Total Expense $ 1,734,851 $ 696,335 $ 390,094 $ 395,232 $ 321,394 Total Net Surplus/(Deficit) (1,383,272) $ $ (371,320) $ (78,890) $ (70,217) $ 3,621 86 City of Madera | 2025-2026 Operating Budget
10201120 Community Promotion
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 Total Revenue $ - $ - $ - $ - $ -
6411 Advertising/Bids and Notices 0 1,775 900 2,300 2,300 0.00% 6413 Promotional Items 16,549 13,328 15,476 79,500 30,600 -61.50% 6416 Office Supplies/Expendable 0 83 200 100 200 100.00% 6470 Funding to Outside Agencies 289,653 271,580 285,856 280,992 304,435 8.30% 6518 Other Supplies 8,098 26,206 8,754 0 0 0.00%
6561 Miscellaneous Expenses 819 424 25,382 46,250 47,150 1.95% Total Expense $ 315,119 $ 313,396 $ 336,568 $ 409,142 $ 384,685 Total Net Surplus/(Deficit) (315,119) $ $ (313,396) $ (336,568) $ (409,142) $ (384,685) 2025-2026 Operating Budget | City of Madera 87
10201400 City Attorney
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 4343 Interfund Charges/ Legal Fees 4,207 4,422 3,361 4,201 4,201 0.00% Total Revenue $ 4,207 $ 4,422 $ 3,361 $ 4,201 $ 4,201
6402 Telephone/Fax Charges 1,590 1,638 1,254 1,019 0 -100.00% 6444 Contracted Services/ Legal 231,531 321,007 374,567 436,588 360,000 -17.50% 6900 Interfund Charge - Fac. Maint. 5,674 5,156 4,125 5,156 5,156 0.00% Total Expense $ 238,795 $ 327,801 $ 379,946 $ 442,763 $ 365,156 Total Net Surplus/(Deficit) (234,588) $ $ (323,379) $ (376,585) $ (438,562) $ (360,955) 88 City of Madera | 2025-2026 Operating Budget
Department Summary
As a steward of the City's assets and liabilities, the Finance Department develops and implements a strategic financial management plan, providing information effectively and
promptly to ensure the City makes sound financial decisions.
The Department takes immense pride in accomplishing this mission by maintaining individual and departmental
credibility, working together as a team, and consistently striving to exceed expectations.
As a full-service finance operation, the department is
responsible for accounting procedures and policies, accounts payable and receivable, budget preparation and
administration, annual independent audit preparation and financial statement review, debt issuance and administration, revenue collection, including water, wastewater, solid waste, drainage, and street sweeping bills, payroll, business license taxes, parking citations, and purchasing.
Finance also includes the Grants and Fleet Divisions within its organizational structure.
2025-2026 Operating Budget | City of Madera 89
Finance Department
The mission of the Grants Division is to provide exceptional grant administration, resources, and development to advance the City’s vision and mission. Grants administration
encompasses the management of awarded grants, including reporting, budgeting, compliance monitoring, project
implementation, and grant close-out. Grants also manage the transit system through a contract with a transportation provider. Madera’s transit system includes four fixed routes and a curb-to-curb on-demand service.
A description of the Fleet Division’s FY 2024/25
accomplishments and FY 2025/26 goals can be found in their chapter within the Internal Service Funds section of this document.
Responsibility
The Finance Department provides the organizational support and leadership necessary to:
Deliver superior service to internal and external
customers in a fiscally responsible manner.
Maximize the effective and efficient use of public
funds.
Ensure the financial integrity of the City by strictly adhering to City policies and continually improving
the City's financial accounting processes.
Monitor the financial activities of City departments to ensure strict compliance with the City's Purchasing
Policy.
Prepare and maintain balanced annual operating and
CIP budgets that meet the Government Finance
Officers Association (GFOA) program guidelines.
Anticipate potential budget impacts from changing
economic conditions, state budget impacts to
Madera, impacts from state and federal legislation to
the City, and recommend and implement measures to
mitigate those impacts.
Maintain a balanced operating budget for all
governmental funds.
Monitor all proprietary funds to ensure they remain
self-supporting, maintain appropriate reserves, and
comply with all bond covenants.
Coordinate activities with outside agencies, other City departments, boards and commissions, and local
officials to support the City’s grant-funding goals and to implement grant-funded activities.
Ensure that the Transit system's funding and activities align with demand for service, incorporate input
provided by both the Transit Advisory Board and City
Council, and address priorities identified through the
Unmet Transit Needs assessment.
Manage entitlement grant program operations to
ensure compliance and effective use of program
funds.
Provide reliable, cost-effective fleet management.
Key Accomplishments
Overview of accomplishments in FY 2024/25:
Finance:
Completed the review and issuance of the FY 2023/24
Annual Comprehensive Financial Report (ACFR).
Completed the review and issuance of the FY 2023/24
Single Audit report.
Provided various financial reports to the Council and City departments.
Signed a new banking services agreement with US
Bank, which will result in lower banking services fees
on a per-transaction basis than under the previous
agreement. This agreement is the first formal
banking services agreement since 2015.
Signed an agreement with a firm to update the City’s
fee structure and cost allocation plan. The fee update
will be the first comprehensive look at the City’s fees since 2018.
Collected $4,206,931 in Citywide interest income
revenue through the first eleven months of FY 24/25:
a $1,219,448 (40.8 percent increase) from the same
period in FY 2023/24.
Purchasing:
Managed 19 Requests for Proposals/Bids during the
fiscal year.
90 City of Madera | 2025-2026 Operating Budget
Processed 175 purchase orders through the first
eleven months of the fiscal year.
Updated the City’s Municipal Code and Purchasing
Policy to reflect changes to bid limits made through
State law.
Utility Billing:
Collected $33,972,030 of revenue for the utility funds through May 31, 2025.
Through enhanced collection efforts, reduced
outstanding Accounts Receivable by $3 million (37%)
since December 2024.
Implemented E-Lockbox functionality, which greatly
reduced the time that a customer’s City utilities
payment made through their bank’s website is
received by the City.
Grants:
Signed a new agreement with a contractor to provide
transit services to Madera’s residents for at least the next two years.
Oversaw and monitored CDBG recipients for
expenditure and programmatic compliance.
Participated in a Triennial Review by the Federal
Transit Administration of the City’s Transit
operations. Responded to all findings made as part of
the Triennial Review.
Completed Request for Proposal for a consultant to
conduct a micro-transit feasibility study. Study will be conducted during FY 2025/26.
Goals & Performance Measures
Finance:
Implement online payment functionality for business
license.
Complete the FY 2024/25 Annual Comprehensive
Financial Report (ACFR) in a timely manner and
submit it to the GFOA for recognition.
Implement the findings of the fee study/cost
allocation plan consultant in time for the FY 2026/27
budget.
Invest City funds in various instruments allowed
under the City’s investment policy to maximize
interest earnings for use by City departments.
Purchasing:
Conduct at least one training class of City staff on the City’s procurement policies and practices.
Utility Billing:
Revise methodology for issuing conservation refunds
by converting the refunds to credits on customers’
accounts.
Implement Smart Safe and other functionality to
improve cash handling and cash management
practices.
Grants:
Complete micro-transit feasibility study to implement the study’s findings as part of the FY 2026/27 budget.
Grants staff will develop a spending plan for Home
Project Jurisdiction (HOME PJ) funding.
Department Fund Summary
The Finance Department is responsible for the following areas:
Accounting
Utility Billing
Purchasing
General Grants Oversight
Transportation Dial-A-Ride
Transportation Fixed Route
CDBG Administration
CDBG Capital and Public Improvement
2025-2026 Operating Budget | City of Madera 91
CDBG Public Service
CalHOME, HOME, and HOME PJ
Parking District Operations
Fleet (please refer to the Fleet chapter in the Internal Service Funds section of this document)
The following is a summary of each:
Accounting
The Finance Department is also responsible for developing, implementing, and maintaining adequate financial accounting systems and internal controls. The department provides
management control over the City's financial activity by ensuring the ability to present a fairly stated financial position of the City on a timely basis. The accounting staff is responsible for managing the City's revenues and monitoring its debt and investment portfolio. It is also responsible for the City's billed receivables, including the collection of citywide delinquent accounts. This unit is also responsible for issuing business license certificates and monitoring business license revenues.
The department is responsible for the timely calculation and payment of payroll, payments to vendors, PERS administration and reporting, and retiree health administration and payment.
Finally, Finance is responsible for developing and monitoring the City’s annual budget.
Utility Billing
The Utility Billing Division is responsible for billing and collecting utility services to city residents, including water, wastewater, drainage, street sweeping, and refuse services.
Services include processing new services, transfers, payments, delinquency cutoffs, and meter readings. The City utilizes MidValley Disposal (MVD) for refuse collection, collects payments, and distributes funds to the private hauler.
Utility Billing salaries and benefits are paid by the water, wastewater, and refuse service enterprise funds per the following:
Water Fund: 50 percent
Wastewater Fund: 25 percent
Refuse Collection Fund: 25 percent
Purchasing
The Purchasing Division is responsible for acquiring necessary goods and services efficiently and cost-effectively, while ensuring fair and equal opportunities for all qualified vendors.
Purchasing's primary function is to assist other City
departments in their procurement efforts by securing
materials and services that meet the necessary standards.
Concurrently, Purchasing monitors the procurement process to ensure compliance with applicable laws and Council
policies. The Purchasing Division manages vendor relations, prepares Requests for Proposals and other procurement
documents, and manages the City’s travel and credit card procurement programs.
General Grants Oversight
This budget will provide the general administration of the City's current grant awards and programs.
Transportation Dial-A-Ride
The Dial-A-Ride budget supports a curb-to-curb transportation system that provides service to riders.
Transportation Fixed Route
The fixed route system provides regular transportation within the City from bus stops along predefined routes. The City operates four fixed routes.
CDBG Administration
The Community Development Block Grant (CDBG) provides
funding for administration and efforts to promote affordable housing, reduce homelessness, and address impediments to fair housing.
CDBG Capital and Public Improvement
The Community Development Block Grant Program provides
allocations to City departments or agencies to carry out capital projects identified in the CDBG Annual Action Plan.
CDBG Public Service
The Community Development Block Grant Program provides
allocations to City departments or agencies to carry outservice projects identified in the CDBG Annual Action Plan.
CalHOME and HOME
92 City of Madera | 2025-2026 Operating Budget
This includes grants from the California Department of Housing and Community Development to carry out housing activities, such as providing loans for first-time homebuyers, down payment assistance, or owner-occupied rehabilitation
projects.
Parking District Operations
This budget supports the activities carried out by the Parking Enforcement Officer. This non-sworn officer patrols a
designated area downtown and issues citations to motorists who violate our vehicle ordinances.
Changes/Additions to Budget
Deleted the Administrative Assistant position in
Grants. Savings across several City funds total
$62,720.
Budget Summary
The Utility Billing Division detail pages are in the
corresponding Enterprise Fund section.
The Fleet Division detail pages are in the Internal
Service Fund section.
Department Staffing & Structure
The Finance Department has 18 positions, not including Fleet.
The Director of Financial Services reports to the City Manager and is responsible for the department. In addition to the Director of Financial Services, the department’s staffing consists of the following:
Finance: 9 positions
Purchasing: 1 position
Utility Billing: 5 positions
Grants: 3 positions
2025-2026 Operating Budget | City of Madera 93
10201200 Finance
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 4202 Application Fee 22,379 23,205 21,955 24,000 24,000 0.00% 4205 State SB1186 Fees/Bus Lic 892 125 378 0 0 0.00%
4208 Late Payment/Other Penalty 7,121 5,174 7,985 6,000 9,000 50.00% 4347 Intrfnd Charges/ LA Zone Fees 0 11,056 2,334 2,918 2,922 0.10% 4348 Interfund Charges/ Admin OH 466,411 450,404 360,325 450,406 517,886 15.00% 4355 Transfer-In 112,000 316,440 316,440 316,440 316,440 0.00% 4434 Grants 0 0 57 0 0 0.00%
4437 Mandated Cost Recovery 49,009 0 0 0 0 0.00%
4649 Admin Fees 0 36,696 0 0 0 0.00%
4657 Miscellaneous Revenue 935 1,175 625 1,000 0 -100.00% 4659 Refunds and Reimbursements 0 83 0 0 0 0.00%
4682 Collection Recovery 0 0 173 0 0 0.00%
Total Revenue $ 658,747 $ 844,358 $ 710,271 $ 800,764 $ 870,248 5000 Salaries/Full-time 278,578 404,169 475,230 594,402 599,685 0.90% 5005 Salaries/Part-time 9,101 0 0 0 0 0.00%
5100 Salaries/Overtime 5,368 2,930 570 2,500 2,000 -20.00% 5105 Salaries/Leave Payout 14,464 690 5,830 0 0 0.00%
5300 Public Employee Retirement Sys 28,536 46,262 54,284 76,138 70,209 -7.80% 5302 Long Term Disability Insurance 740 1,181 1,301 1,628 1,615 -0.80% 5303 Life Insurance Premiums 222 320 414 523 522 -0.20% 5304 Workers Compensation Insurance 27,099 31,770 49,674 50,743 25,461 -49.80% 5305 Medicare Tax- Employer's Share 4,591 6,029 6,683 8,893 8,921 0.30% 5306 Unfunded Accrued Liability 51,255 63,247 70,913 70,913 70,195 -1.00% 5307 Deferred Comp/Part-Time 134 0 0 0 0 0.00%
5308 Deferred Compensation/Full-tim 8,311 15,255 16,327 23,949 22,002 -8.10% 5309 Unemployment Insurance 832 891 1,686 1,167 1,665 42.70% 5310 Section 125 Benefit Allow. 59,213 109,611 147,989 173,126 183,723 6.10% 6402 Telephone/Fax Charges 6,953 6,566 2,039 2,842 2,000 -29.60% 6403 Cell Phone Charges 0 0 2,044 2,448 2,448 0.00%
6404 Internet Charges 0 0 1,196 1,430 1,400 -2.10%
6405 Copier Lease/Paper Charges 0 9,867 5,384 6,994 6,880 -1.60% 6410 Advertising/Job Announcements 0 1,097 0 0 0 0.00%
6414 Professional Dues 430 722 719 800 800 0.00%
6415 Publications/Subscriptions 905 695 695 695 695 0.00% 6416 Office Supplies/Expendable 3,501 3,437 3,472 5,280 5,280 0.00% 6417 Software Costs 0 -11,645 0 375 375 0.00%
6418 Postage / Other Mailing Charge 7,857 15,324 13,055 10,000 11,000 10.00% 6423 Office Furniture 0 0 0 0 2,000 0.00%
6440 Contracted Services 196,946 54,390 106,661 164,356 121,172 -26.30% 6441 Contracted Services/ Citations 2,889 3,057 2,034 4,800 3,500 -27.10% 6442 Audit Fees 0 0 36,729 100,250 101,950 1.70%
6451 Bank Service Charges 0 0 0 0 19,000 0.00%
6516 Permits and Fees 3 0 0 0 0 0.00%
6530 Conference/Training/Ed 6,684 4,614 6,232 10,000 10,000 0.00% 6532 Maintenance/Other Supplies 0 0 234 0 0 0.00%
6561 Miscellaneous Expenses 25,585 30,407 6,413 200 0 -100.00% 6563 Public Employee Bonding Premiu 5,328 5,388 2,694 20,000 8,900 -55.50% 6900 Interfund Charge - Fac. Maint. 21,069 19,143 15,314 19,143 18,139 -5.20% 6903 Interfund Charges - Cost Distr 31,567 0 0 0 0 0.00% 6918 Interfund Charges- Comp Maint 28,304 27,712 26,174 32,717 31,470 -3.80% 6920 Interfund Charges - Computer R 7,565 12,916 6,288 7,860 9,838 25.20% 6924 Interfund Charges- Motor Renta 965 768 1,010 1,262 1,102 -12.70% 7000 Vehicles and Equipment 0 1,948 1,422 0 0 0.00%
7025 Software Cost 0 2,000 0 3,900 3,900 0.00%
8000 Interest Expense 0 855 0 0 0 0.00%
94 City of Madera | 2025-2026 Operating Budget
10201200 Finance
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 8001 Principal Payment 0 11,490 0 0 0 0.00%
8200 Transfer Out 0 0 234,520 286,394 1,007 -99.60%
Total Expense $ 834,995 $ 883,107 $ 1,305,229 $ 1,685,728 $ 1,348,854 Total Net Surplus/(Deficit) (176,248) $ $ (38,749) $ (594,958) $ (884,964) $ (478,606) 2025-2026 Operating Budget | City of Madera 95
10201210 Purchasing
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 4348 Interfund Charges/ Admin OH 92,474 92,474 73,979 92,474 92,474 0.00% Total Revenue $ 92,474 $ 92,474 $ 73,979 $ 92,474 $ 92,474 5000 Salaries/Full-time 60,922 64,509 70,555 85,971 92,095 7.10% 5105 Salaries/Leave Payout 1,091 1,192 1,240 0 0 0.00%
5300 Public Employee Retirement Sys 8,596 9,884 9,938 13,443 13,116 -2.40% 5302 Long Term Disability Insurance 179 188 192 226 226 0.00% 5303 Life Insurance Premiums 74 74 75 87 87 0.00%
5304 Workers Compensation Insurance 5,446 4,784 7,873 7,501 4,594 -38.80% 5305 Medicare Tax- Employer's Share 902 946 1,004 1,252 1,352 8.00% 5306 Unfunded Accrued Liability 19,860 19,844 22,249 22,249 22,024 -1.00% 5308 Deferred Compensation/Full-tim 2,496 2,646 2,402 3,274 3,171 -3.10% 5309 Unemployment Insurance 126 147 231 162 231 42.60%
5310 Section 125 Benefit Allow. 21,052 21,632 18,116 25,665 16,382 -36.20% 6402 Telephone/Fax Charges 758 848 384 575 0 -100.00%
6403 Cell Phone Charges 0 0 0 146 0 -100.00%
6404 Internet Charges 0 0 279 587 500 -14.80%
6414 Professional Dues 140 140 145 340 340 0.00%
6415 Publications/Subscriptions 203 195 708 850 850 0.00% 6416 Office Supplies/Expendable 171 752 92 600 600 0.00% 6417 Software Costs 0 5,511 2,500 2,500 7,664 206.60%
6418 Postage / Other Mailing Charge 134 227 239 150 150 0.00% 6440 Contracted Services 303 114 0 500 500 0.00%
6530 Conference/Training/Ed 3,296 2,747 445 4,000 4,000 0.00% 6900 Interfund Charge - Fac. Maint. 13,675 13,352 9,941 12,426 12,426 0.00% 6902 Interfund Charges- Central Sup 11 371 25 396 81 -79.50% 6903 Interfund Charges - Cost Distr 472 0 0 0 0 0.00%
6918 Interfund Charges- Comp Maint 11,322 11,085 10,470 13,087 12,588 -3.80% 6920 Interfund Charges - Computer R 3,026 5,166 2,515 3,144 3,935 25.20% 6924 Interfund Charges- Motor Renta 870 699 918 1,148 1,009 -12.10% Total Expense $ 155,124 $ 167,054 $ 162,536 $ 200,279 $ 197,921 Total Net Surplus/(Deficit) (62,650) $ $ (74,580) $ (88,557) $ (107,805) $ (105,447) 96 City of Madera | 2025-2026 Operating Budget
10201220 General/Grant Oversight
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 Total Revenue $ - $ - $ - $ - $ -
5000 Salaries/Full-time 0 66 40,600 51,937 53,664 3.30% 5300 Public Employee Retirement Sys 0 7 3,754 5,898 5,608 -4.90% 5302 Long Term Disability Insurance 0 0 97 131 127 -3.10% 5303 Life Insurance Premiums 0 0 29 40 37 -7.50%
5304 Workers Compensation Insurance 0 5 4,451 4,447 1,450 -67.40% 5305 Medicare Tax- Employer's Share 0 1 497 746 767 2.80% 5306 Unfunded Accrued Liability 0 0 1,703 1,703 1,686 -1.00% 5308 Deferred Compensation/Full-tim 0 3 512 913 810 -11.30% 5309 Unemployment Insurance 0 0 84 65 84 29.20%
5310 Section 125 Benefit Allow. 0 22 10,676 12,084 12,625 4.50% 6402 Telephone/Fax Charges 0 0 1,592 1,957 0 -100.00%
6403 Cell Phone Charges 0 0 952 1,247 612 -50.90%
6404 Internet Charges 0 0 369 564 564 0.00%
6415 Publications/Subscriptions 0 0 470 0 0 0.00%
6416 Office Supplies/Expendable 0 0 108 500 500 0.00%
6480 Program Expense 0 0 0 0 300 0.00%
6900 Interfund Charge - Fac. Maint. 0 0 3,401 4,251 4,251 0.00% 6902 Interfund Charges- Central Sup 0 0 0 114 114 0.00% 6918 Interfund Charges- Comp Maint 0 0 20,938 26,173 25,176 -3.80% 6920 Interfund Charges - Computer R 0 0 5,030 6,288 7,871 25.20% 6924 Interfund Charges- Motor Renta 0 0 1,848 2,310 2,019 -12.60% Total Expense $ - $ 104 $ 97,111 $ 121,368 $ 118,265 -2.56% Total Net Surplus/(Deficit) $ - $ (104) $ (97,111) $ (121,368) $ (118,265) 2025-2026 Operating Budget | City of Madera 97
THIS PAGE IS INTENTIONALLY LEFT BLANK
Department Summary
The Human Resources Department provides services to both internal and external customers of the City. Acting as the City's first point of contact for many community members, the
department strives to put customers in contact with the appropriate person or service the first time. The department's responsibilities serve to support the creation of a highperformance work culture that can carry out the vision for the organization as defined by the City Council and the City Manager.
The Department manages personnel, employee relations, and risk management programs. These activities include
recruitment, employee benefits, personnel records, labor contract negotiations, classification and compensation, training, insurance/self-insurance, and safety/loss control.
The Human Resources Department has and will continue to administer two separate budgets: Human Resources (General Fund 1020) and Risk Management (Insurance Reserve Fund
1090). As part of the FY 2024/25 budget, an additional
operating budget was set up that is now administered by Human Resources within the Insurance Reserve Fund to
capture revenues and expenses related to property damage and remove the co-mingling of these activities with
maintenance costs in individual department expensing line items.
Responsibility
The Human Resources Department focuses on:
2025-2026 Operating Budget | City of Madera 99
Human Resources Department
Attracting, recruiting, retaining, and developing
qualified individuals committed to serving the City
Onboarding new employees to ensure a complete
understanding of all City services and their
contribution to our community
Administering employee benefits
Workforce planning
Providing comprehensive risk management programs
to ensure a safe workplace
Ensuring well-rounded employee benefit offerings to
aid in employee satisfaction and retention
Ensuring all City departments and individual
employees are supported relatively with the utmost
confidentiality
Providing training opportunities to improve
supervisory skills, employee interactions, and
workplace safety
Maintaining open lines of communication throughout
all levels of the organization
Offering support and assistance in administering
benefit programs to help employees navigate work
and life changes
Managing risk exposure to the City through
participation in self-insurance programs and the
purchase of fully insured products as appropriate, as
well as facilitating appropriate risk transfer activities Ensuring policies and workplace standards are
applied fairly and consistently across all City
departments
Maintaining positive working relationships with
representatives of the City's recognized bargaining
units
Key Accomplishments
Overview of accomplishments in FY 2024/25; data points
provided are as of May 2025:
Conducted 69 recruitments for Civil Service and atwill positions. Onboarded 48 new hires and facilitated 44 existing
employee transfers, promotions, and assignment
changes.
Processed and provided ongoing administrative
management for 26 new tort claims.
Processed and provided ongoing case management
for 53 new reports of employee on-the-job injuries.
In compliance with state mandates, reported,
investigated, and provided oversight for investigation
and reporting of 7 actual and potential COVID-19
workplace exposures. Most COVID-19 Cal-OSHA
requirements for workplace investigation, testing,
prevention, and reporting ended in February 2025.
COVID-19 record-keeping requirements will end in
February 2026.
Processed and sought recovery for 129 property
damage/loss events by filing insurance claims, direct
billing to the at-fault party, filing lawsuits in Small Claims Court, or seeking restitution when the matter
is criminal in nature, collecting $74,709.14 in actual
recovered funds during the fiscal year.
Continued Wellness Challenges to encourage
employees to focus on initiatives such as Find Your 30
(physical activity), Mood Boost (focus on how
nutrition affects how we feel), Walk this Way (step
challenge), and Rethink Your Drink (hydration). All
employees who completed the challenges were
eligible for prize drawings. Prizes included
smartwatches, home exercise equipment, grills, and
similar items to support physical activities and
healthy eating.
Provided 6 in-house Harassment, Discrimination,
Retaliation, and Abusive Conduct Prevention training
sessions to 35 new employees in accordance with
Government Code §12950.1. Online training is
provided to those who cannot attend in-person class,
however employees and supervisors are encouraged
to attend the in-person training conducted by Human
Resources staff.
Facilitated in-person, City-wide Harassment,
Discrimination, Retaliation, and Abusive Conduct
Prevention training sessions provided by a Liebert
Cassidy Whitmore labor-law attorney, in accordance
with Government Code §12950.1. This training is
required upon hire or re-hire and is an ongoing
requirement of employment every two years. The
100 City of Madera | 2025-2026 Operating Budget
City provides recurring training in odd-numbered
years.
Hosted an in-person Employee Health & Benefits Fair,
providing employees with information on their
comprehensive benefits package and access to
benefit providers. The ‘Let’s Taco ‘Bout Benefits’
event was held at the John Wells Youth Center in
October 2024 and featured 22 plan providers and
local businesses. Employees also had the opportunity
to complete their annual benefit enrollment on-site
with assistance from Human Resources staff.
Hosted two employee Onboarding Day events. The
first event in September 2024 included a total of 12
employees. The spring event was held in April 2025
and included 18 new employees. For both events,
new employees toured various departments and
facilities owned by the City, received information on
services provided by the various City departments,
and were shuttled around town using Madera Metro
buses. The event also included lunch and afternoon
refreshment opportunities to network with moretenured colleagues from the City. Continued and expanded the use of NeoGov modules
for personnel management. These modules include
modernized online (paperless) functionality for
recruitment and personnel management.
o Insight has allowed the City to move to a
completely paperless application and hiring
process. Applicants submit their interest in
positions through the City’s career page, and all
aspects of the recruitment and hiring process
flow through the online system. Insight went live
in January 2024 and is used for all full and parttime recruitments. All applicant communication is captured in the system and all steps from job
announcement to hire flow through the system,
including approvals for conditional job offers and
final hiring decisions.
o The Online Hiring Center (OHC) allows
departments to manage applicants they are
considering for hire. Both Insight and OHC
together provide real-time data on the status of
recruitments and department hiring processes.
Departments can communicate with applicants
via email and text, use scheduling tools for
interviews, provide Subject Matter Expert
review, rate candidates, and make requests for
conditional offers and hires through the system.
The OHC also provides for tracking of applicant
progress through the pre-employment process.
NeoGov initially provided reporting
capabilities within Insight, however this is
now provided as a separate Data & Analytics
module. This module is still developing, with
NeoGov taking and responding to customer
input on an ongoing basis. Staff continues to
find ways to use this functionality to track
and improve processes.
Onboard will provide a paperless experience
for new hires needing to complete required
documentation, provide check lists/tasks
lists for supervisors to prepare for their new
hire, and will also provide an opportunity for
a formal offboarding process when
individuals leave employment with the City.
Implementation training has been
completed and staff is working to build-out
and test the system before going live.
Perform will move the City to paperless
employee evaluations and provide a system
to manage and track evaluation due dates
and timeliness. It includes functionality for
managing performance improvement plans,
journaling notes for performance reviews at
any time, and collecting feedback through
surveys when preparing evaluations,
Implementation training has been
completed and the system has been built
with the City’s specific employee evaluation
criteria. Testing has commenced and staff
will begin working on taking departments
live in the system in a phased
implementation.
EForms will be the next module
implemented and staff anticipates
implementation training to commence
around the beginning of FY 2025/26. It is
anticipated that EForms will replace paper
employee files.
Worked with consultant Sally Swanson Architects to
complete an update to the City's ADA Self Evaluation
and Transition Plan in collaboration with the City's
ADA Advisory Council. The updated plan was adopted
by Council in March 2025.
2025-2026 Operating Budget | City of Madera 101
Designated as lead for pursuing disaster recovery
funds from the California Office of Emergency
Services (CalOES) and the Federal Emergency
Management Agency (FEMA) for damages incurred
during the January 2023 winter storms. Worked with
FEMA Project Development Manager on project
development and submittal. Projects include the
initial storm response and debris removal, the
emergency repair of the Avenue 13/Granada Drive
sewer trunk collapse, several storm drainage collapse
locations, and damages to the equipment at the
Wastewater Treatment Plant because of debris in the
line. Staff continues to work with FEMA to develop
and finalize projects. Certain aspects have been
denied due to procurement documentation; HR has
engaged with an outside legal firm that specializes in
FEMA appeals to assist the City in securing the FEMA
funding. To date, the City has received payment for
the following:
o $31,639.79 for Emergency Debris Removal
o $352,938.44 for Emergency Bypass Pumping
(days 61-end of emergency)
Assumed lead for the City’s COVID-19 relief claim with CalOES and FEMA. After a review of initial claim
information submitted, staff expanded the claim to
include additional eligible expenses. This claim was
closed out during the fiscal year., with the City
receiving reimbursement for eligible expenses in the
amount of $47,151.32. Staff has submitted final claim
documents for administrative costs to pursue the
claim and is working with CalOES on close-out of the
administrative portion of the claim.
In collaboration with Madera County and the City of
Chowchilla, selected consultant to assist in preparing
the updated Madera County Multi-Jurisdictional Local
Hazard Mitigation Plan (LHMP). The project kick-off
meeting was held in April, with the final document
anticipated in Spring 2026. HR staff are point for the
City’s participation and have and will continue to
facilitate internal meetings to ensure the City is wellrepresented in the final document and positioned to pursue hazard mitigation funding to assist with
natural hazards such as flood mitigation and
supporting the water supply affected by drought and
extreme heat.
Continued participation in the Madera County
Department of Public Health Emergency
Preparedness Subcommittee. This committee meets
quarterly and ensures ongoing communication and
collaboration between medical service providers,
local hospitals, local government, and community
organizations.
Facilitated advertising and enrollment for all City staff in 26 training opportunities for topics related to risk management and personnel, such as CPR/AED/First
Aid, Addressing Workplace Violence, and Confined
Space Entry. Additionally, the City hosted the
following trainings on-site: Driver Safety Training,
Aquatics Risk Management, and Lockout/Tagout
Awareness. There were 84 confirmed attendees
throughout the year. Several of the trainings allow
employees to view the training recordings
afterwards, however, we are unable to track those
viewings.
The Human Resources Department budget also
included funds for use by the ADA Advisory Council to
support and further ADA access and education. In the
current year, these funds were used to support public
outreach and disability awareness. This included the
Old Timer’s Day Parade and safety flags for mobility
devices.
Goals & Performance Measures
Continue to support our internal and external
customers with positive interactions, providing the
correct information and resources at the first
interaction.
Conduct two (2) in-person Employee Onboarding Day
events, one in the fall and one in the spring.
Conduct an in-person Health & Benefits Fair in
October during Open Enrollment.
Provide educational opportunities specific to the
City’s PPO medical plan’s additional services provided
by the self-insurance pool, including low-cost
prescriptions, diabetes management, weight
management, and specialized orthopedic and cancer
treatment options.
Continue implementation and roll-out of NeoGov
modules. Support employees and supervisors as they
transition to paperless systems.
Finalize the City’s COVID pandemic claim with CalOES. 102 City of Madera | 2025-2026 Operating Budget
Finalize the City’s 2023 Winter Storms Event claim
with FEMA, continue to pursue denied claims through
the appeal process, and move to CalOES
administration of close-out.
Facilitate opportunities to educate employees on
their available benefits and choices through on-site
visits with benefit representatives.
Conduct Wellness Challenges throughout the year to
provide employees educational opportunities to
focus on their personal health
Begin a review and update of the City’s Personnel
Rules & Regulations and Administrative Policies
applicable to personnel practices.
Replace all current Automatic External Defibrillators (AEDs) in City facilities.
Increase recovery rate on property damage claims
through contract subrogation services.
After update of City’s document retention policy,
clear old, stored files eligible for destruction.
Changes/Additions to Budget
For Human Resources 10201500:
Costs for software licensing related to NeoGov
modules have been moved to the Information
Technology Department budget, consistent with the
City’s practice for software licensing for programs
used across all City departments.
Increased contracted services for medical evaluations by $10k due to ongoing needs to fund Fitness for Duty
exams and CalPERS disability retirement evaluations.
Added $2k for ongoing professional training services
from NeoGov to support staff in utilizing modules that
have completed initial implementation services.
Included $1k for document destruction (shredding)
services.
For Risk Management 10901510:
Included $50k for legal services to update the City’s Civil Service and employment policies.
Included $43k for replacement of AEDs due to age.
Included $250 start-up fee for contract subrogation
services.
Included $100k for any settlements not covered by
insurance.
Increased transfer-in to $500k in anticipation of
future-year retrospective adjustments to
intentionally build fund balance, essentially spreading the costs in advance of when they are due to help
mitigate impact. This is further discussed in the
Department Fund Summary section below.
Department Fund Summary
Human Resources
The Human Resources Department budget captures the
operating expenses for the personnel and risk management functions in expensing org 10201500. This includes salaries and benefits for the four departmental staff, as well as operational expenses.
There are no proposed staffing changes to the department’s organizational chart.
The proposed budget includes funds to continue with two inperson Employee Onboarding Day events. We feel it is highly beneficial for all new employees to have the opportunity to participate in the in-person Onboarding event to gain a wellrounded understanding of the City’s full-service delivery plan.
Staff plans to offer one Onboarding event in the fall and one in the spring. Feeback from participants has been positive and they have enjoyed seeing and hearing about services the City provides outside their home department.
Additionally, the proposed budget includes funds to continue the in-person Health & Benefits Fair. It is highly beneficial to have the in-person Health & Benefits Fair so employees can speak with providers directly about their various employmentrelated benefits. The PRISMHealth pool the City participates in for medical plans offers several supplemental programs, and the Health & Benefits Fair is an opportunity to help employees understand the full depth of what is offered. With assistance from Information Technology, a mobile computer lab is also provided to ensure employees have an opportunity to request assistance with the online enrollment platform. Other benefit providers not related to health such as retirement planning and fitness/wellness vendors also participate to provide employees a well-rounded experience.
2025-2026 Operating Budget | City of Madera 103
While the Human Resources Department is considered a
General Fund Department, it is funded by Administrative Overhead Charges, spreading the costs across all City Funds. In preparation of the budget, staff reviewed the operational expenses for the department, analyzing a three-year historical trend comparison and considered known pricing and known expenditures that will be required in FY 2025/26.
Risk Management
The Insurance Reserve Fund maintains a balance designated for claims payment should the City have any claims or lawsuits not covered by our insurance. The fund balance is separate from the operating budget. The fund has historically had one operating budget, however in FY 2024/25, the fund added a second operating budget specific to property damage.
10901510
The risk management budget captured in expensing org
10901510 in the Insurance Reserve Fund captures
retrospective adjustments from the City's pooled insurance program, the Central San Joaquin Valley Risk Management Authority (CSJVRMA). Program years are adjusted based on actuarial studies after five years of claim maturity. While the liability and workers’ compensation pools are equity pools, the CSJVRMA Executive Committee took action to hold
retrospective refunds for the last two years. This action was deemed necessary because current actuarial studies show recent years developing Incurred-But-Not-Reported (IBNR) layer is exponentially increasing over historical trends. The goal of keeping the funds in the pools is to utilize investment returns to help alleviate rate volatility. The CSJVRMA Executive Committee spent significant time exploring options to legally pursue higher investment returns and evaluated the formation of a captive. However it was determined that the assets required to form the captive exceeded the CSJVRMA’s current financial capabilities without member assessments.
In addition to the retrospective adjustments, there is an expensing line item within the operating budget used to pay for contracted legal services not provided by the City Attorney, primarily related to employment law items. A separate firm typically handles these items because the City Attorney represents the City Council, the appeal body for employment matters. Utilizing the same attorney to advise staff on employment matters which will advise the Council on appeal matters can give the appearance of a biased system. This activity also includes expenses for outside investigators when needed to respond to complaints of workplace wrongdoing.
There is also a budget line item for City-wide harassment and/or safety training that relate to risk management.
The proposed budget also includes funds to update the City’s Personnel Rules and Regulations, originally adopted in 1988 and revised in 2005, and Administrative Policies that relate to employment practices such as medical leaves, harassment prevention, and similar employee-focused policies.
A request to replace and upgrade current AED’s is also
included. The City currently has eight (8) AED devices located at various City facilities. These devices have reached the end of their recommended useful life. While replacing with the same model as current would be a cheaper option, the budget includes replacement with the same brand used by local
emergency medical personnel to provide for compatibility.
Currently, if the City’s AED is utilized, the pads are not compatible when first responders arrive. The requested model for replacement will alleviate this issue. The request will also increase the number of devices to ten (10). This will allow placement of a device at the Wastewater Treatment Plant, and staff is evaluating the feasibility of placement at sports complexes. The device needs to be secure, yet accessible, which can present challenges to placement in locations that are not routinely staffed with City personnel, however we feel this can be overcome with some careful planning.
Staff is proposing utilization of subrogation services for property recovery claims. While insurance typically pays timely, direct recovery from uninsured or underinsured
individuals is difficult. One option is to send the amount due to collections, however this process has netted zero dollars in recovery. Staff has also established communication with the District Attorney’s office and seeks court ordered restitution when appropriate, however this is a very slow process for recovery of funds, often spread over several years. Over $50k of current year losses fall into these two categories.
Subrogation services are specialized in recovering these types of claims and staff is hopeful the City’s recovery rate can increase. A vendor was selected through a competitive process conducted by the City’s insurance pool, the Central San Joaquin Valley Risk Management Authority (CSJVRMA), and staff will pursue a piggyback agreement with the vendor. 10901515
Beginning in the FY 2024/25 budget was a specific operating budget to capture revenues and expenses for property
damage claims. Historically, when City property is damaged, Human Resources staff administer the claim for damages and the department responsible for the asset has been responsible for making and funding the repair and would receive the claim proceeds. This has created a co-mingling of expenses in department budgets between regular maintenance task
expenses and property damage. It also has caused delays in 104 City of Madera | 2025-2026 Operating Budget
repairs when a department does not have sufficient
appropriations in their normal operating budget to proceed with repairs in a timely manner. The new operating budget has been in use for one fiscal year and has allowed departments to more readily address damages due to the elimination of
budget constraints. This budget also allows departments to focus their annual operating budget requests on routine maintenance requests. Staff will use claims history to
determine funding requests in the property damage operating budget. Additionally, in FY 2025/26, staff will explore additional opportunities to enhance collection of
reimbursements for damages caused by third parties through subrogation services as described under Org 10901510.
Department Staffing & Structure
The Human Resources Department is staffed with four
positions. The Director of Human Resources reports to the City Manager and has overall responsibility for the department.
The department is also staffed with one Administrative Analyst and two Human Resources Technicians.
2025-2026 Operating Budget | City of Madera 105
10201500 HR/Risk Management
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 4348 Interfund Charges/ Admin OH 403,792 403,794 323,034 403,792 403,792 0.00% 4434 Grants 0 0 27 0 0 0.00%
4659 Refunds and Reimbursements 0 15 15 0 0 0.00%
Total Revenue $ 403,792 $ 403,809 $ 323,076 $ 403,792 $ 403,792 5000 Salaries/Full-time 346,034 338,307 330,862 381,144 395,408 3.70% 5005 Salaries/Part-time 221 0 0 0 0 0.00%
5105 Salaries/Leave Payout 15,155 6,672 7,246 0 0 0.00% 5200 Salaries/Auto & Expense Allow 952 900 750 900 900 0.00% 5300 Public Employee Retirement Sys 33,592 36,667 35,369 43,923 41,320 -5.90% 5302 Long Term Disability Insurance 879 891 835 960 960 0.00% 5303 Life Insurance Premiums 315 293 289 333 333 0.00%
5304 Workers Compensation Insurance 32,122 25,732 31,503 31,811 12,892 -59.50% 5305 Medicare Tax- Employer's Share 5,174 4,871 4,902 5,440 5,820 7.00% 5306 Unfunded Accrued Liability 57,416 55,465 62,188 62,188 61,558 -1.00% 5307 Deferred Comp/Part-Time 8 0 0 0 0 0.00%
5308 Deferred Compensation/Full-tim 7,161 6,749 7,331 9,552 8,861 -7.20% 5309 Unemployment Insurance 509 768 840 588 840 42.90%
5310 Section 125 Benefit Allow. 94,490 100,563 70,870 117,031 68,681 -41.30% 6402 Telephone/Fax Charges 3,456 3,531 1,410 1,498 1,500 0.10% 6403 Cell Phone Charges 0 0 881 1,609 1,072 -33.40%
6404 Internet Charges 0 0 369 507 444 -12.40%
6405 Copier Lease/Paper Charges 1,790 2,423 1,233 2,100 2,000 -4.80% 6409 Community Outreach 250 1,144 247 1,000 1,000 0.00% 6410 Advertising/Job Announcements 62,466 56,911 48,631 62,501 62,102 -0.60% 6411 Advertising/Bids and Notices 0 0 0 500 500 0.00%
6413 Promotional Items 15,649 17,546 14,891 20,000 20,000 0.00% 6414 Professional Dues 530 680 300 680 1,820 167.60%
6416 Office Supplies/Expendable 799 1,546 214 2,000 1,800 -10.00% 6417 Software Costs 0 440 2,669 2,669 2,760 3.40%
6418 Postage / Other Mailing Charge 820 485 397 600 600 0.00% 6419 Food/Meals 0 0 425 1,500 1,500 0.00%
6440 Contracted Services 99,892 130,140 104,516 152,699 165,250 8.20% 6460 Pre-Employment Costs 11,838 15,176 11,078 21,180 17,300 -18.30% 6462 Employment Recruitment Costs 640 575 183 0 0 0.00% 6530 Conference/Training/Ed 8,209 2,821 5,297 10,000 13,300 33.00% 6900 Interfund Charge - Fac. Maint. 3,820 3,470 2,776 3,470 3,470 0.00% 6902 Interfund Charges- Central Sup 152 153 0 76 114 50.00% 6903 Interfund Charges - Cost Distr 23,109 0 0 0 0 0.00% 6918 Interfund Charges- Comp Maint 22,643 22,169 20,938 26,173 25,175 -3.80% 6920 Interfund Charges - Computer R 6,052 10,333 5,030 6,288 7,870 25.20% 6924 Interfund Charges- Motor Renta 1,583 1,260 1,655 2,069 1,808 -12.60% 7000 Vehicles and Equipment 0 6,121 0 0 0 0.00%
7025 Software Cost 0 0 39,503 39,504 0 -100.00%
Total Expense $ 857,727 $ 854,800 $ 815,628 $ 1,012,493 $ 928,958 Total Net Surplus/(Deficit) (453,935) $ $ (450,991) $ (492,553) $ (608,701) $ (525,166) 106 City of Madera | 2025-2026 Operating Budget
10901510 Insurance/Risk Management
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 83,829 112,639 0 150,000 0.00%
4340 Interfund Chg Risk/ICR 0 250,000 200,000 250,000 500,000 100.00% 4355 Transfer-In 561,817 0 0 0 0 0.00%
4657 Miscellaneous Revenue 332 0 0 0 0 0.00%
4659 Refunds and Reimbursements 1,525 5,919 1,042 3,500 1,000 -71.40% 4675 Retrospective Adjust Refund 300,404 46,829 32,784 0 0 0.00% Total Revenue $ 864,078 $ 386,577 $ 346,464 $ 253,500 $ 651,000 6413 Promotional Items 5,634 8,125 3,112 12,000 10,000 -16.70% 6417 Software Costs 0 1,980 1,540 2,640 2,640 0.00%
6419 Food/Meals 0 0 87 2,100 2,100 0.00%
6440 Contracted Services 12,993 8,656 8,840 10,066 10,250 1.80% 6444 Contracted Services/ Legal 29,717 49,510 108,613 110,422 120,000 8.70% 6530 Conference/Training/Ed 6,763 1,131 1,491 10,000 5,000 -50.00% 6532 Maintenance/Other Supplies 0 0 1,637 1,696 43,000 2435.40% 6562 Retiree Insurance Premiums 0 0 1,080 0 0 0.00%
6567 Retrospective Adjust. Cost 123,875 0 0 50,000 0 -100.00% 6570 Settlements 0 0 0 0 100,000 0.00%
6904 Interfund Charges - Admin. Ove 0 0 0 0 4,492 0.00% Total Expense $ 178,982 $ 69,403 $ 126,399 $ 198,924 $ 297,482 Total Net Surplus/(Deficit) 685,096 $ $ 317,174 $ 220,066 $ 54,576 $ 353,518 2025-2026 Operating Budget | City of Madera 107
10901515 Insurance/Reimbursed Damages
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 4659 Refunds and Reimbursements 0 0 27,716 1,000,000 1,000,000 0.00% Total Revenue $ - $ - $ 27,716 $ 1,000,000 $ 1,000,000
7000 Vehicles and Equipment 0 0 242,841 1,000,000 1,000,000 0.00% Total Expense $ - $ - $ 242,841 $ 1,000,000 $ 1,000,000 Total Net Surplus/(Deficit) $ - $ (215,125) - $ $ - $ - 108 City of Madera | 2025-2026 Operating Budget
Department Summary
At the MPD, Police Chief Giachino Chiaramonte leads and directs a dedicated, diverse workforce of sworn peace officers and non-sworn professional employees, ready to provide
superior service delivery through the organization's three divisions and functions.
The Department consists of the following divisions:
Administration Division: Community Outreach,
including Animal Control, Dispatch, Records, and
Property and Evidence.
Operations Division: The largest division of the
department, comprised of patrol personnel, school
resource officers, and traffic enforcement officers.
Investigations Division: Detective Unit, Special
Investigations Unit, MADNET, and Code Enforcement.
Responsibility
MPD is tasked with:
2025-2026 Operating Budget | City of Madera 109
Police Department
Safeguarding lives and property.
Protecting the innocent against deception, the weak
against oppression or intimidation, and the peaceful
against violence or disorder.
Identifying and apprehending criminal offenders.
Reducing the opportunities for the commission of crimes through preventive patrol and deterrence measures.
Improving the safety of the motoring public through the enforcement of traffic laws.
Forming partnerships with community members and
stakeholders to address public safety and concern
matters.
Ensuring that the City is safe and attractive via the efforts of Code Enforcement.
Maintaining public safety and the well-being of animals through educating and enforcing city, state, and federal animal laws.
Key Accomplishments
Code Enforcement, along with other staff and the Madera Irrigation District, has achieved remarkable levels of
nuisance mitigation along the Fresno River and parallel McCullough River Trail. Efforts include trash removal,
citation issuance, fire prevention, and an educational
component to prevent future trash accumulation.
Supplemental Law Enforcement Funds enabled the City to acquire three electric bicycles. These e-bikes are actively used for patrols along the Fresno River, the Downtown
District, and during community events to enhance
visibility and accessibility.
Through a combination of General Fund and Measure K
resources, the Department achieved its goal of replacing its inventory of Tasers, completing a $250k investment to procure 71 new, state-of-the-art units.
The Department was awarded $20,491 through the
Edward Byrne Memorial Justice Assistance Grant (JAG)
Program to support the purchase of cameras aimed at
enhancing the City’s security infrastructure.
The Department was awarded the Project Safe
Neighborhoods Grant, which will support the MAD-Kids
Summer Camp, National Night Out, and the installation of city security cameras. This grant is in the early stages, with funding anticipated in the next fiscal year.
Last year, the City identified a goal of pursuing
technological advancements to enhance operational
efficiency. The following are accomplishments that align with the identified goal:
o Acquired funding from the Madera County
Community Corrections Partnership Committee for a
Real-Time Crime Center (RTCC) that is designed to
enhance law enforcement operations, situational
awareness, and interagency collaboration. By
implementing Peregrine, the City will enhance its
ability to respond to emerging incidents, track
criminal records and trends, and support
investigations through centralized data aggregation
and analysis.
o $47,215 from the Madera County Community
Corrections Partnership Committee is being used to
purchase 8 Flock Automated License Plate Readers
(ALPRs), enhancing citywide coverage and
investigative capabilities through access to 12
commercial ALPR cameras.
With the support of State Senator Anna Caballero, the City received $950k in State funding for key department
initiatives. Among the projects is the acquisition of a mobile command center, currently in development, with
delivery expected in January 2026.
The Department’s social media following has grown to
over 60,000 followers, allowing for the quick
dissemination of information and the ability to work
collaboratively with the public to solve crimes that may have gone unsolved in the past. For example, the MPD
initiated a weekly feature titled “#WhoisThisWednesday,” where surveillance videos of crimes are posted, allowing the public to help identify the suspects. This program has a success rate of over 60 percent.
The Department hosted a large-scale Town Hall to address the concerns of community members. The City received
valuable feedback and will work to implement it into the City’s service delivery model.
The Neighborhood and Business Watch programs remain
active, fostering community pride and strengthening
relationships between residents and officers. The Citizens Academy continues to thrive, drawing hundreds of
applicants annually. Class 16 concluded in May with 18
110 City of Madera | 2025-2026 Operating Budget
graduates, offering participants insight into the daily responsibilities of the Department.
Hosted the annual “Egg-stra Special Event” to gather
community members for an afternoon of games, food,
and fun. Community members had the opportunity to
participate in an egg hunt, shop from local vendors, and build relationships with officers. This has become one of the largest events hosted by the City, with an estimated attendance of 5,000.
The communications center received and processed
121,140 emergency and non-emergency calls for service.
Department personnel handled 65,073 events in the
calendar year 2024. An event includes service calls and officer-initiated activities. In 2024, MPD responded to:
o 1,899 welfare checks
o 1,680 burglar alarms
o 3,096 requests for assistance
o 1,519 stray animal calls
o Investigated 86 dog bites.
Code Enforcement responded to 5,067 calls for
service. These calls resulted in the generation of 1,597 reports, which led to 1,389 notices of violation and 211 citations for non-compliance. Staff also towed 124
vehicles from the streets of the City that were abandoned or had registrations that were significantly expired.
The Investigations Unit handled 447 cases in 2024.
Officers arrested 535 persons for driving under the
influence in the 2024 calendar year.
The Department successfully launched its Crisis Response Team (CRT) to assist vulnerable homeless populations
near the Fresno River and throughout the city. The team connects individuals with services to improve health,
safety, and quality of life, including reuniting individuals with family members.
Goals & Performance Measures
With secured funding, the City is implementing new
technologies, including Peregrine and Flock systems, to advance operational and investigative capabilities.
The Selective Traffic Enforcement Program (STEP) Grant awarded the City $20k to support traffic safety initiatives.
Funds were used to purchase a speed trailer, deployed in high-speed areas to encourage compliance with posted
limits, and three LIDAR devices to aid in speed
enforcement. Next year’s goal under this grant is to
acquire a DUI supply trailer to support checkpoint
operations.
The City has applied for $86k through the California
Highway Patrol Cannabis Tax Fund Grant. If awarded, the funds will support illegal cannabis enforcement,
equipment acquisition, and officer training.
Planned enhancements to the Police Station include
upgrades to the lobby, break room, kitchen, and annex
building to improve functionality and working conditions. MPD recently hosted a Town Hall to hear community
concerns, with several residents emphasizing the need for positive youth programs. In response, MPD aims to
expand its youth engagement initiatives, which foster
constructive interactions with officers and adult mentors.
Changes/Additions to Budget
$20k for the purchase of GrayKey, a software tool that enables secure data extraction from mobile devices to
support criminal investigations. This capability
significantly enhances the department’s ability to obtain critical digital evidence in a timely and efficient manner. $70k for the purchase of seven pole cameras. The
proposed purchase will expand the City’s camera network, which has proven effective in solving crimes. The SLESF will provide the funds.
Various facilities improvements are included in the
Proposed Budget, including:
o $100k for a kitchen remodel
o $200k for a lobby remodel
o $100k for annex improvements
o As part of the Deferred Maintenance Program,
restore the roof at an expected cost of $35k and
replace additional HVAC units for $30k.
2025-2026 Operating Budget | City of Madera 111
Department Fund Summary
The Police Department operates under the following budgets and funding sources:
PD Operations (General Fund)
Measure K- Police
Community Corrections Partnership
School Policing
Housing Authority
Supplemental Law Enforcement Services Funds (SLESF)
Justice Assistance Grant (JAG)
Tobacco Law Enforcement Grant
COPS Hiring Grant
Selective Traffic Enforcement Program (STEP)
BSCC Prop. 64 Pubic Health & Safety Grant
National Opioids Settlement Fund
Animal Control
Code Enforcement
The following is a summary of each:
PD Operations (General Fund)
The Operations budget provides for 53 full-time sworn police officers and 22 professional personnel to carry out the Department’s primary functions. This budget accounts for the majority of the Department’s maintenance and operations costs.
Measure K- Police
The Measure K Police budget provides 13 full-time sworn police officers, the partial salaries of 4 full-time sworn police officers, and three professional personnel. This budget also has funding to improve police technology and equipment, and provides for the expansion of the police department by
purchasing the Police Annex building. Currently, Measure K funds both the mortgage payments and the ongoing
maintenance costs associated with the Annex building
Community Corrections Partnership
The Community Corrections Partnership budget funds the cost of the Special Investigations Police Sergeant and one Special Investigations officer. The funding source originates from the passage of AB109 in 2011, which effectively shifted the responsibility for supervising specified offenders from the state to the counties. The City will be reimbursed up to $327,428 in FY 2025/26.
School Policing
The School Policing budget provides for three full-time sworn police officers whose sole focus is the policing of MUSD campuses. MUSD reimburses the City.
Housing Authority
The PD Housing Authority budget provides for a full-time sworn police officer whose sole focus is on issues arising from properties under the jurisdiction of the Housing Authority. The Housing Authority reimburses the City for the full cost of an officer’s salary and benefits per year.
Supplemental Law Enforcement Services Funds (SLESF)
These funds are a grant from the State of California for “frontline law enforcement services.” SLESF can be used forservices, supplies, equipment, and administrative overhead. MPD
receives $100k annually.
Justice Assistance Grant (JAG)
JAG is federal criminal justice funding allocated to state and local jurisdictions, which can be used to support a broad range of state and local government projects, including those designed to prevent and control crime.
Tobacco Law Enforcement Grant
The California Healthcare, Research and Prevention Tax Act of 2016 (Proposition 56) increased taxes on cigarettes and other tobacco products by $2.00 starting in April 2017. These funds support local agencies to enforce tobacco-related statutes and ordinances, including efforts to reduce the illegal sale of tobacco products to minors. This year represents the second of a three-year grant providing a total of $42,227.
112 City of Madera | 2025-2026 Operating Budget
COPS Hiring Grant
This grant provides $500k to hire four police officers who will focus on strengthening local partnerships with agencies such as Madera County Behavioral Health. The Department was
able to hire all four officers under this grant and will be entering its final year of the grant. The COPS Grant provides funding that covers approximately 40% of an officer’s annual salary, with the remaining 60% funded through Measure K.
Selective Traffic Enforcement Program (STEP)
The Selective Traffic Enforcement Program is a grant that provides $125k for enforcing impaired driving and distracted driving violations to reduce traffic collisions within the City.
The grant includes money for overtime, training, and
equipment.
BSCC Proposition 64 Public Health and Safety Grant
The BSCC Proposition 64 Public Health and Safety Grant funds one full-time police officer. The officer will focus on outreach projects that involve crime prevention and education about marijuana.
National Opioids Settlement Fund
The City will utilize approximately $260k from the funds received from the National Opioids Settlement to cover the salaries of two officers assigned to the Crisis Response Team.
The team will be dedicated to promoting community wellness by embracing and applying Community Policing philosophies and strategies. In addition, the team will address the needs of vulnerable populations that are disproportionately impacted by Substance Use Disorder (SUD).
Animal Control
The Animal Control budget provides for two full-time animal control officers who protect and serve the citizens and animals within the City, through education and enforcement of city, state, and federal animal laws.
Code Enforcement
The Code Enforcement budget provides one full-time
supervisor, five full-time code enforcement personnel, one part-time code enforcement officer, and one full-time
neighborhood outreach specialist.
Funding Summary
MPD funding is a combination of General Fund, Measure K, reimbursements, and grants. The following table provides a summary.
Department Staffing & Structure
The Police Department is staffed with a Chief, one
Commander, 3 Lieutenants, 9 Sergeants, 4 Corporals, 58Police Officers, one part-time Reserve Police Officer, one Dispatch Supervisor, 11 full-time dispatchers and 3 part-time
Dispatchers, one Office Supervisor, 5 Records Clerks, 2 Property & Evidence Officers, one Crime Analyst, one
Administrative Analyst one Network Administrator, and one part-time Parking Enforcement Officer.
Funding Source Amount 1
General Fund $14.6 M
Measure K $3.5M
Community Corrections Partnership $327k
School Policing
(3 Officers; City is reimbursed)
$420k
Housing Authority
(1 full-time Officer)
$174k
Supplemental Law Enforcement
Services Funds (SLESF)
$100k
Justice Assistance Grant (JAG) $20k
Tobacco Law Enforcement Grant for 3
years; this is the second year of the
grant
$42k
COPS Hiring Grant
(4 new full-time officers over 3 years,
this is the final year of the grant)
$166,667k
Selective Traffic Enforcement Program
(STEP)
$125k
BSCC Proposition 64 Public Health and
Safety Grant
1 full-time
officer
National Opioids Settlement Fund $260k
Proposition 17 $195k
Madera County Fair $25k
Radio Tower Rental Income $64k
1 All figures rounded
2025-2026 Operating Budget | City of Madera 113
10202000 PD Operations
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 4075 Public Safety Tax/Prop 172 227,703 225,870 184,319 230,000 225,000 -2.20% 4190 Rental Income 59,682 62,873 67,482 65,067 65,067 0.00% 4199 Madera District Fair Revenue 16,267 17,439 23,112 17,700 25,000 41.20% 4203 Background Check/Report Fee 2,925 3,464 2,993 3,500 3,500 0.00% 4207 PD Cost Recov Fees 4,125 1,782 81 3,000 1,000 -66.70% 4211 Revenue/ False Alrm Resp Fees 4,250 2,325 1,250 4,000 4,000 0.00% 4235 Police Cite sign off/ Vehicle 11,757 10,026 13,508 12,000 13,500 12.50% 4263 Alarm Permit Fees 10,200 3,550 3,700 4,500 4,500 0.00% 4355 Transfer-In 149,725 128,771 128,771 128,771 128,771 0.00% 4434 Grants 0 0 780 0 0 0.00%
4437 Mandated Cost Recovery 0 166,633 95,653 100,000 124,329 24.30% 4440 P.O.S.T. Reimbursement 0 0 67,146 40,000 80,000 100.00% 4550 Revenue/ Court Fines / Forfeit 344,893 347,921 225,285 350,000 310,000 -11.40% 4552 Parking Ticket Penalties 26,118 14,632 17,451 18,000 20,000 11.10% 4657 Miscellaneous Revenue 23,413 24,697 37,909 23,000 30,000 30.40% 4658 Revenue/Towing Fees 50,750 46,849 45,250 55,000 55,000 0.00% 4659 Refunds and Reimbursements 35,364 53,681 67,350 25,000 65,000 160.00% 4676 Workers Comp Recovery - Wages 2,252 119,146 65,012 0 0 0.00% Total Revenue $ 969,424 $ 1,229,660 $ 1,047,052 $ 1,079,538 $ 1,154,667 5000 Salaries/Full-time 5,409,172 5,029,724 4,535,178 5,458,727 5,694,626 4.30% 5005 Salaries/Part-time 28,517 33,377 18,301 19,381 17,215 -11.20% 5100 Salaries/Overtime 453,897 454,147 246,554 300,000 325,938 8.60% 5105 Salaries/Leave Payout 497,972 544,438 340,741 0 0 0.00% 5110 Salaries/Uniform Pay 69,732 60,143 52,715 63,254 64,561 2.10% 5300 Public Employee Retirement Sys 990,777 991,109 896,265 1,126,499 1,070,588 -5.00% 5302 Long Term Disability Insurance 13,382 20,243 11,650 13,911 13,356 -4.00% 5303 Life Insurance Premiums 4,304 3,997 3,747 4,764 4,577 -3.90% 5304 Workers Compensation Insurance 577,276 457,064 433,477 446,564 919,518 105.90% 5305 Medicare Tax- Employer's Share 94,050 88,789 75,705 84,296 88,846 5.40% 5306 Unfunded Accrued Liability 2,005,995 2,055,052 1,820,993 1,736,921 1,945,809 12.00% 5307 Deferred Comp/Part-Time 995 534 584 727 646 -11.10% 5308 Deferred Compensation/Full-tim 41,901 39,542 44,042 59,821 43,108 -27.90% 5309 Unemployment Insurance 11,657 11,434 15,629 11,371 15,037 32.20% 5310 Section 125 Benefit Allow. 1,269,861 1,220,729 1,288,728 1,278,076 1,717,321 34.40% 6401 Gas and Electric Utilities 54,916 58,889 68,508 62,105 64,500 3.90% 6402 Telephone/Fax Charges 122,837 133,060 53,250 35,842 63,624 77.50% 6403 Cell Phone Charges 0 0 66,895 66,498 73,000 9.78%
6404 Internet Charges 0 0 0 2,860 2,860 0.00%
6405 Copier Lease/Paper Charges 8,429 7,478 5,303 11,000 5,244 -52.30% 6409 Community Outreach 8,730 8,498 10,530 11,500 13,250 15.20% 6414 Professional Dues 6,642 3,600 3,844 6,205 6,400 3.10% 6415 Publications/Subscriptions 1,172 2,111 313 979 989 1.00% 6416 Office Supplies/Expendable 21,025 19,343 12,347 19,175 19,175 0.00% 6417 Software Costs 0 0 82,102 100,720 99,114 -1.60%
6418 Postage / Other Mailing Charge 6,350 5,631 4,941 6,075 6,500 7.00% 6419 Food/Meals 0 0 155 200 600 200.00%
6425 Vehicle Fuel, Supplies & Maint 195,466 183,343 172,326 190,398 220,800 16.00% 6440 Contracted Services 186,683 245,923 90,460 177,453 150,254 -15.30% 6444 Contracted Services/ Legal 0 0 1,390 1,000 1,000 0.00% 6460 Pre-Employment Costs 0 0 25,819 23,500 63,400 169.80% 6462 Employment Recruitment Costs 62,250 68,397 46,103 63,318 41,050 -35.20% 6516 Permits and Fees 0 160 577 750 750 0.00%
6518 Other Supplies 25,260 28,535 13,948 14,320 17,320 20.90% 6524 Ammunition 0 0 29,868 30,000 35,000 16.70%
6530 Conference/Training/Ed 69,701 89,364 68,675 111,800 105,064 -6.00% 114 City of Madera | 2025-2026 Operating Budget
10202000 PD Operations
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 6532 Maintenance/Other Supplies 14,300 17,151 16,910 20,050 17,600 -12.20% 6536 Tuition Reimbursement 0 11,415 10,227 14,400 13,125 -8.90% 6552 Investigative Expenses 25,000 36,243 24,626 31,975 31,775 -0.60% 6560 Liability / Property Insurance 106,010 625,565 571,659 571,658 523,005 -8.50% 6562 Retiree Insurance Premiums 9,778 19,734 19,074 19,077 19,764 3.60% 6900 Interfund Charge - Fac. Maint. 60,459 101,296 81,037 101,296 101,296 0.00% 6902 Interfund Charges- Central Sup 421 829 994 1,574 1,937 23.10% 6903 Interfund Charges - Cost Distr 429,317 0 0 0 0 0.00% 6907 Interfund Chrg/Vehicle Replcmt 280,902 306,335 256,154 320,192 377,005 17.70% 6908 Interfund Chrg/Vehicle Maint. 164,084 196,287 126,686 158,358 171,244 8.10% 6918 Interfund Charges- Comp Maint 254,735 249,404 235,556 294,445 283,227 -3.80% 6920 Interfund Charges - Computer R 68,082 116,243 56,589 70,736 88,540 25.20% 6926 Interfund Chg Risk Charges 0 0 49,404 61,755 95,233 54.20% 7000 Vehicles and Equipment 79,962 105,351 0 0 0 0.00%
8000 Interest Expense 10,648 7,470 4,206 4,207 851 -79.80% 8001 Principal Payment 0 0 120,800 120,800 61,600 -49.00% 8002 Lease Payment 114,400 117,400 0 0 0 0.00%
8200 Transfer Out 0 249,142 343,783 291,909 0 -100.00%
8210 Transfers Out/Debt Service 26,734 40,623 40,611 40,611 40,610 0.00% Total Expense $ 13,883,780 $ 14,065,140 $ 12,499,975 $ 13,663,053 $ 14,737,852 Total Net Surplus/(Deficit) (12,914,357) $ $ (12,835,480) $ (11,452,923) $ (12,583,515) $ (13,583,185) 2025-2026 Operating Budget | City of Madera 115
10202020 PD - CCP
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 4659 Refunds and Reimbursements 142,300 -72,403 0 0 0 0.00% Total Revenue $ 142,300 $ (72,403) $ - $ - $ -
5000 Salaries/Full-time 108,028 -3,633 0 0 0 0.00%
5100 Salaries/Overtime 6,825 0 0 0 0 0.00%
5105 Salaries/Leave Payout 11,324 -188 0 0 0 0.00%
5110 Salaries/Uniform Pay 1,039 -39 0 0 0 0.00%
5300 Public Employee Retirement Sys 30,536 -624 0 0 0 0.00% 5302 Long Term Disability Insurance 267 -6 0 0 0 0.00%
5303 Life Insurance Premiums 68 -2 0 0 0 0.00%
5304 Workers Compensation Insurance 11,086 -209 0 0 0 0.00% 5305 Medicare Tax- Employer's Share 1,491 -63 0 0 0 0.00% 5306 Unfunded Accrued Liability 49,331 46,604 40,442 0 46,573 0.00% 5309 Unemployment Insurance 126 0 0 0 0 0.00%
5310 Section 125 Benefit Allow. 30,013 -1,268 0 0 0 0.00% Total Expense $ 250,134 $ 40,572 $ 40,442 $ - $ 46,573
Total Net Surplus/(Deficit) (107,834) $ $ (112,975) $ (40,442) $ (46,573) - $ 116 City of Madera | 2025-2026 Operating Budget
10202030 PD - School Policing
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 4219 MUSD Police Contract Charges 578,044 416,403 0 0 0 0.00% Total Revenue $ 578,044 $ 416,403 $ - $ - $ -
5000 Salaries/Full-time 228,289 210,174 0 6,144 0 -100.00% 5100 Salaries/Overtime 43,690 33,476 0 0 0 0.00%
5105 Salaries/Leave Payout 39,577 6,845 0 0 0 0.00%
5110 Salaries/Uniform Pay 3,079 4,021 0 3,051 0 -100.00% 5300 Public Employee Retirement Sys 42,860 42,772 0 2,315 0 -100.00% 5302 Long Term Disability Insurance 538 641 0 0 0 0.00% 5303 Life Insurance Premiums 189 175 0 33 0 -100.00%
5304 Workers Compensation Insurance 27,216 19,002 0 0 0 0.00% 5305 Medicare Tax- Employer's Share 4,438 3,631 0 609 0 -100.00% 5306 Unfunded Accrued Liability 93,882 0 0 0 0 0.00%
5309 Unemployment Insurance 367 387 0 12 0 -100.00%
5310 Section 125 Benefit Allow. 70,635 68,127 0 45,359 0 -100.00% Total Expense $ 554,761 $ 389,252 $ - $ 57,523 $ -
Total Net Surplus/(Deficit) 23,283 $ $ 27,151 $ (57,523) - $ $ - 2025-2026 Operating Budget | City of Madera 117
10202040 PD - Housing Authority
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 4661 Refunds and Reimb/Housing Auth 60,548 95,000 0 128,218 0 0.00% Total Revenue $ 60,548 $ 95,000 $ 128,218 - $ $ -
5000 Salaries/Full-time 37,280 75,914 0 200 0 -100.00%
5100 Salaries/Overtime 39 1,057 0 0 0 0.00%
5105 Salaries/Leave Payout 1,268 0 0 0 0 0.00%
5110 Salaries/Uniform Pay 417 39 0 0 0 0.00%
5300 Public Employee Retirement Sys 9,935 24,495 0 0 0 0.00% 5302 Long Term Disability Insurance 112 248 0 0 0 0.00% 5303 Life Insurance Premiums 29 54 0 4 0 -100.00%
5304 Workers Compensation Insurance 3,173 5,607 0 0 0 0.00% 5305 Medicare Tax- Employer's Share 513 1,142 0 109 0 -100.00% 5306 Unfunded Accrued Liability 12,177 0 0 0 0 0.00%
5309 Unemployment Insurance 0 113 0 0 0 0.00%
5310 Section 125 Benefit Allow. 6,461 11,836 0 8,259 0 -100.00% Total Expense $ 71,404 $ 120,505 $ - $ 8,572 $ -
Total Net Surplus/(Deficit) (10,856) $ $ (25,505) $ 119,646 - $ $ - 118 City of Madera | 2025-2026 Operating Budget
10202060 Animal Control
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 4101 Animal License Revenue 3,041 3,306 1,073 3,000 1,000 -66.70% 4551 Fines/Penalties for Violation 1,314 975 800 1,000 1,500 50.00% 4657 Miscellaneous Revenue 365 430 388 600 600 0.00%
4659 Refunds and Reimbursements -853 0 0 0 0 0.00%
Total Revenue $ 3,867 $ 4,711 $ 2,261 $ 4,600 $ 3,100
5000 Salaries/Full-time 61,913 80,207 118,144 152,914 156,061 2.10% 5005 Salaries/Part-time 0 0 1,191 0 0 0.00%
5100 Salaries/Overtime 249 757 654 3,000 1,000 -66.70%
5105 Salaries/Leave Payout 2,393 0 3,157 0 0 0.00%
5110 Salaries/Uniform Pay 941 983 1,131 1,465 1,465 0.00% 5300 Public Employee Retirement Sys 6,102 8,398 21,507 31,060 29,724 -4.30% 5302 Long Term Disability Insurance 214 264 309 446 302 -32.30% 5303 Life Insurance Premiums 95 101 109 156 156 0.00%
5304 Workers Compensation Insurance 5,684 5,766 12,415 13,021 9,330 -28.30% 5305 Medicare Tax- Employer's Share 961 1,234 1,693 2,371 2,385 0.60% 5306 Unfunded Accrued Liability 10,598 0 0 0 0 0.00%
5308 Deferred Compensation/Full-tim 2,593 3,180 2,609 4,359 3,913 -10.20% 5309 Unemployment Insurance 468 546 519 363 517 42.40%
5310 Section 125 Benefit Allow. 43,429 30,365 30,923 42,644 45,072 5.70% 6416 Office Supplies/Expendable 0 0 484 500 500 0.00%
6418 Postage / Other Mailing Charge 0 0 0 300 0 -100.00% 6425 Vehicle Fuel, Supplies & Maint 8,810 14,697 6,568 15,285 11,700 -23.50% 6440 Contracted Services 165,434 173,661 332,330 332,326 191,442 -42.40% 6530 Conference/Training/Ed 0 0 0 2,500 2,500 0.00%
6532 Maintenance/Other Supplies 0 4,947 7,645 11,248 7,500 -33.30% 6560 Liability / Property Insurance 0 67 90 90 984 993.30% 6902 Interfund Charges- Central Sup 65 285 228 138 182 31.90% 6907 Interfund Chrg/Vehicle Replcmt 3,733 5,333 8,640 10,800 10,800 0.00% 6908 Interfund Chrg/Vehicle Maint. 6,572 7,743 5,013 6,266 7,074 12.90% 6926 Interfund Chg Risk Charges 0 0 8 10 179 1690.00%
Total Expense $ 320,254 $ 338,533 $ 555,367 $ 631,262 $ 482,786 Total Net Surplus/(Deficit) (316,387) $ $ (333,822) $ (553,106) $ (626,662) $ (479,686) 2025-2026 Operating Budget | City of Madera 119
10204400 Code Enforcement
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 4070 License Tax Revenue 7,024 -866 -252 1,000 1,000 0.00% 4076 Registration Fee 1,075 5,575 5,325 4,000 6,500 62.50% 4203 Background Check/Report Fee 1,850 1,825 1,450 1,000 1,500 50.00% 4355 Transfer-In 18,903 18,903 18,903 18,903 18,903 0.00% 4551 Fines/Penalties for Violation 92,802 75,401 85,229 100,000 100,000 0.00% 4554 Vehicle Abatement Fee 58,457 103,279 81,936 100,000 100,000 0.00% 4555 Multi-Family Inspection Fees -482 0 0 0 0 0.00%
4556 Revenue/ Foreclosures 0 0 446 0 500 0.00%
4561 Rental Inspection Fee 1,718 583 2,481 1,000 3,000 200.00% 4562 Taxi Cab Inspection Fee 960 1,680 2,000 1,000 1,535 53.50% 4684 Cost Recovery for Weed Abateme 0 4,048 0 5,000 5,000 0.00% 4685 Cost Recovery - Nuisance Abate 0 0 0 10,000 10,000 0.00% Total Revenue $ 182,308 $ 210,429 $ 197,518 $ 241,903 $ 247,938 5000 Salaries/Full-time 329,182 285,471 293,174 469,480 481,955 2.70% 5005 Salaries/Part-time 26,265 29,095 -943 0 0 0.00%
5100 Salaries/Overtime 3,524 3,901 2,194 4,545 4,500 -1.00% 5105 Salaries/Leave Payout 2,103 277 3,950 0 0 0.00%
5110 Salaries/Uniform Pay 1,691 1,752 1,422 1,617 2,036 25.90% 5300 Public Employee Retirement Sys 39,794 37,454 53,861 86,870 81,247 -6.50% 5302 Long Term Disability Insurance 893 829 781 1,011 1,139 12.70% 5303 Life Insurance Premiums 432 328 272 436 422 -3.20% 5304 Workers Compensation Insurance 34,291 25,523 39,629 40,559 23,438 -42.20% 5305 Medicare Tax- Employer's Share 5,438 4,732 4,434 6,882 7,276 5.70% 5306 Unfunded Accrued Liability 82,735 65,996 73,995 73,995 73,246 -1.00% 5307 Deferred Comp/Part-Time 1,025 1,097 71 0 0 0.00%
5308 Deferred Compensation/Full-tim 13,056 11,377 8,247 15,345 14,978 -2.40% 5309 Unemployment Insurance 1,153 953 1,172 1,002 1,419 41.60% 5310 Section 125 Benefit Allow. 85,696 103,763 87,504 103,465 114,764 10.90% 6402 Telephone/Fax Charges 9,535 8,988 6,919 7,880 0 -100.00% 6403 Cell Phone Charges 0 0 451 698 0 -100.00%
6404 Internet Charges 0 0 1,356 2,005 0 -100.00%
6414 Professional Dues 800 400 400 500 700 40.00%
6415 Publications/Subscriptions 59 69 0 79 89 12.70%
6416 Office Supplies/Expendable 2,833 3,310 1,327 2,400 2,400 0.00% 6417 Software Costs 0 0 700 700 1,056 50.90%
6418 Postage / Other Mailing Charge 3,306 3,302 3,205 4,826 4,826 0.00% 6425 Vehicle Fuel, Supplies & Maint 6,695 9,299 4,282 9,583 7,800 -18.60% 6437 Weed Abatement Expense 1,700 3,400 3,875 5,000 5,000 0.00% 6438 Nuisance Abatement Expense 0 0 0 25,000 25,000 0.00% 6439 City/River Trash Abatement 262,160 147,840 0 0 0 0.00% 6440 Contracted Services 7,250 5,070 297 0 0 0.00%
6530 Conference/Training/Ed 5,333 6,509 5,113 11,900 13,600 14.30% 6532 Maintenance/Other Supplies 2,546 4,405 5,223 6,436 1,950 -69.70% 6560 Liability / Property Insurance 0 2,438 2,766 2,766 3,762 36.00% 6561 Miscellaneous Expenses 120 0 0 0 0 0.00%
6902 Interfund Charges- Central Sup 73 0 0 24 36 50.00% 6903 Interfund Charges - Cost Distr 23,517 0 0 0 0 0.00% 6907 Interfund Chrg/Vehicle Replcmt 18,867 25,086 18,106 22,632 22,632 0.00% 6908 Interfund Chrg/Vehicle Maint. 17,116 20,164 13,054 16,317 18,423 12.90% 6918 Interfund Charges- Comp Maint 36,795 36,025 34,025 42,531 40,910 -3.80% 6920 Interfund Charges - Computer R 9,834 16,791 8,174 10,218 12,789 25.20% 6926 Interfund Chg Risk Charges 0 0 239 299 685 129.10% 7000 Vehicles and Equipment 0 0 5,478 5,000 0 -100.00%
Total Expense $ 1,035,817 $ 865,645 $ 684,751 $ 982,001 $ 968,078 Total Net Surplus/(Deficit) (853,509) $ $ (655,217) $ (487,234) $ (740,098) $ (720,140) 120 City of Madera | 2025-2026 Operating Budget
10252000 Measure K Sales Tax - Police
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 4085 Measure K Revenue 3,448,364 3,646,377 2,543,884 3,484,000 3,466,362 -0.50% 4162 Interest Income 51,664 76,669 111,610 60,000 120,000 100.00% 4164 Interest Income/Misc 0 8,452 0 0 0 0.00%
4167 Rents and Leases 0 -141 0 0 0 0.00%
4190 Rental Income 100 100 100 100 0 -100.00%
4354 Interfund Salary & Bene Reimb 3,316 0 0 0 0 0.00%
4355 Transfer-In 0 94,055 93,229 93,229 0 -100.00%
4657 Miscellaneous Revenue 182 0 0 0 0 0.00%
4659 Refunds and Reimbursements 0 554 10,457 20,000 0 -100.00% 4900 Budgetary Carryover 0 0 0 65,686 0 -100.00%
Total Revenue $ 3,503,627 $ 3,826,067 $ 2,759,280 $ 3,723,015 $ 3,586,362 5000 Salaries/Full-time 715,366 1,022,538 894,168 933,945 1,156,401 23.80% 5005 Salaries/Part-time 0 0 8,215 13,021 9,408 -27.70%
5100 Salaries/Overtime 21,149 54,717 143,843 150,000 152,383 1.60% 5105 Salaries/Leave Payout 78,547 78,906 67,686 0 0 0.00% 5110 Salaries/Uniform Pay 7,319 12,654 12,029 11,524 13,274 15.20% 5300 Public Employee Retirement Sys 139,880 194,955 180,993 178,056 231,197 29.80% 5302 Long Term Disability Insurance 1,837 3,029 2,515 2,642 2,980 12.80% 5303 Life Insurance Premiums 480 774 711 821 861 4.90%
5304 Workers Compensation Insurance 72,484 84,528 72,481 77,831 43,509 -44.10% 5305 Medicare Tax- Employer's Share 11,959 17,123 15,371 16,071 19,059 18.60% 5306 Unfunded Accrued Liability 254,261 247,810 226,715 225,896 251,717 11.40% 5307 Deferred Comp/Part-Time 0 0 305 488 353 -27.70%
5308 Deferred Compensation/Full-tim 6,558 12,303 5,418 7,504 6,856 -8.60% 5309 Unemployment Insurance 1,422 2,455 2,961 1,990 3,009 51.20% 5310 Section 125 Benefit Allow. 174,350 261,246 201,246 242,599 256,430 5.70% 6401 Gas and Electric Utilities 8,630 0 0 8,975 20,850 132.30% 6402 Telephone/Fax Charges 471 0 0 0 0 0.00%
6403 Cell Phone Charges 0 0 0 0 8,000 0.00%
6409 Community Outreach 0 0 0 0 2,750 0.00%
6416 Office Supplies/Expendable 554 671 2,500 2,500 2,500 0.00% 6417 Software Costs 0 0 0 0 21,757 0.00%
6425 Vehicle Fuel, Supplies & Maint 5,705 18,004 28,967 28,455 38,850 36.50% 6440 Contracted Services 8,836 107,772 7,293 7,950 59,210 644.80% 6444 Contracted Services/ Legal 0 0 232 0 0 0.00%
6460 Pre-Employment Costs 0 0 20,680 20,680 19,486 -5.80% 6462 Employment Recruitment Costs 0 50,864 0 0 0 0.00%
6524 Ammunition 0 0 0 0 5,000 0.00%
6530 Conference/Training/Ed 1,535 15,657 20,252 36,600 40,260 10.00% 6532 Maintenance/Other Supplies 177,231 296,214 170,200 170,200 20,000 -88.20% 6552 Investigative Expenses 0 10,000 0 0 0 0.00%
6610 Contingency 0 0 0 30,000 74,400 148.00%
6903 Interfund Charges - Cost Distr 88,726 0 0 0 0 0.00% 6904 Interfund Chg Admin OH 0 0 0 0 36,669 0.00%
6907 Interfund Chrg/Vehicle Replcmt 63,933 70,517 57,534 71,917 92,333 28.40% 6908 Interfund Chrg/Vehicle Maint. 39,105 46,069 29,823 37,279 42,092 12.90% 6918 Interfund Chg Comp Maint 0 0 0 0 96,952 0.00%
7000 Vehicles and Equipment 0 0 397,653 416,686 53,500 -87.20% 7030 Facilities And Improvements 11,464 364,338 42,676 415,065 415,000 0.00% 8200 Transfer Out 224,000 352,000 112,000 112,000 292,158 160.86% 8210 Transfers Out/Debt Service 1,474 6,788 6,786 6,786 6,786 0.00% Total Expense $ 2,117,275 $ 3,331,935 $ 2,731,255 $ 3,227,481 $ 3,495,990 Total Net Surplus/(Deficit) 1,386,352 $ $ 494,132 $ 28,025 $ 495,534 $ 90,372 2025-2026 Operating Budget | City of Madera 121
THIS PAGE IS INTENTIONALLY LEFT BLANK
Department Summary
The Fire Department aims to protect lives, property, and the environment through fire suppression, emergency medical services, community risk reduction, public education, and emergency preparedness. The Department's mission is to
provide effective emergency response to the public safely, efficiently, and cost-effectively. The Department strives to protect life, property, and the environment by delivering innovative and efficient quality emergency management
services in our community.
Since 1993, the City has contracted with the California Department of Forestry and Fire Protection (CAL FIRE) for fire protection. Policy direction remains with the Madera City Council. Fire Department staff are employees of CAL FIRE. CAL FIRE serves and safeguards the citizens, protects the property and resources of California, and provides a multitude of emergency and non-emergency services to the community.
Role
▪ Fire suppression and prevention
▪ Emergency medical services
▪ Rescue and Public Service assistance
▪ Fire menace standbys
▪ Coordinates response support operations for natural
or man-made disasters
▪ Conduct SB 1205 Fire and Life Safety Inspections
Responsibility
▪ Serve: We are committed to the safety and well-being
of the public and our employees.
▪ Collaborate: We build and maintain cooperative
relationships across the state and beyond to benefit
the public we serve.
▪ Protect: We integrate fire protection, natural
resource management, and fire prevention under a
single mission on behalf of the state and local
communities.
Key Accomplishments
Overview of accomplishments in FY 2024/25
2025-2026 Operating Budget | City of Madera 123
Fire Department
▪ Purchased additional Thermal Imaging Cameras (TIC)
for all frontline apparatus. Now every on-duty
Firefighter and Chief Officer has a TIC, which
drastically improves time to locate a victim in the
event of a fire
▪ Purchased four new SCBA air packs with integrated
thermal imaging cameras to enhance firefighter
safety. All frontline and reserve apparatus now have
NFPA-compliant SCBA’s
▪ Trained an additional six qualified personnel as
Qualified State Fire Marshal Aerial Apparatus
Operators
▪ Set aside $490k for the Fire Equipment replacement
fund
▪ Participated in the Fresno River clean-up to minimize fuel load
▪ Performed 257 SB 1205 Inspections, which include
179 Apartments, 19 Educational Facilities, 6 Hotels,
and 57 Re-inspections
▪ Flowed and tested 2,031 Public Fire Hydrants
▪ Purchased 15 sets of additional turnout gear for new
health and safety standards. Each firefighter now has
an extra set to exchange after a fire Žƌ ǁŚĞŶ
turnouts are sent out for annual inspection
▪ Successfully mitigated 3,731 calls, including:
o 2,051 emergency medical calls
o 690 fires
o 291 motor vehicle accidents
o 185 public service assists (non-emergency calls
for service)
o 172 hazardous materials/ stand by
o 342 Automatic Aid
Goals & Performance Measures
▪ In conjunction with our Law Enforcement Officers,
emphasize the prevention of fire and other perils
through effective code adoption and enforcement
activities in the City
▪ Work on improving the Insurance Service Office (ISO)
rate to a Class 3 Fire Department, creating cost
savings for citizens and businesses of Madera on their
insurance policies
▪ Research and apply to state, federal, and private
grant programs to assist in funding Fire Department
operations
▪ Continue effective collaboration with community
groups to ensure coordination and integration with
local emergency response agencies
▪ Continue to provide effective fire and life safety
education to school-aged children in our community
▪ Design and begin the process of purchasing a new
Type 1 Fire Engine to replace Engine 56 as a frontline
apparatus
▪ Design and begin the process of purchasing a new
Type 6 Fire Engine to replace E-656
Changes/Additions to Budget
▪ Funds for the City’s contract with CAL FIRE to provide fire protection services are budgeted at $7,045,082.
This figure represents an $808,529 increase from the
$6,236,553 budgeted for FY 2024/25. The increase is
due to a one-time reduction in the pension
contribution for CAL FIRE staff during FY 2024/25. The
pension contribution is back to 93.92 percent for the
FY 2025/26. This also includes the re-classification of three Firefighter II positions to Fire Apparatus
Engineers.
It is worth noting that since the opening of Fire
Station 58, one-third of the CalFire agreement has
been funded by Measure K, reflecting the station’s
contribution of 33 percent of additional staff.
Following the addition of the 2nd Battalion Chief in FY 2022/23, the City continued this proportional funding
approach. For FY 2025/26, the full cost of the 2nd
Battalion Chief is proposed to be funded by Measure
K, rather than continuing the historical onethird/two-thirds cost-sharing model. This is based on the projected increase of over $808k in the contract
from one year to another and is intended to help
maintain the high level of service the community has
come to expect.
124 City of Madera | 2025-2026 Operating Budget
▪ A total of $300k has been budgeted in the Measure K
– Fire Fund to cover unanticipated building repair
costs that may arise during the fiscal year.
Department Fund Summary
The Fire Department is funded by the City’s General Fund and Measure K. Measure K is a 0.5% sales tax used for public safety enhancements and is recorded in a separate fund within the General Fund. Revenues are allocated to the Fire and Police Departments.
Department Staffing & Structure
Per previous Council direction, this budget includes the conversion of three Firefighter II (FFII) positions to Fire Apparatus Engineers (FAE). FFIIs are the junior-ranking members of an engine company and are limited in the job functions they can perform. FAEs can do all the job duties of an FFII in addition to the following:
▪ Act as the senior company officer in the absence of a Captain
▪ Command incidents
▪ Drive Code 3 during emergency response
▪ Trained in hydraulic calculations for pumping
operations
▪ Higher level of job proficiency and training
requirements
▪ Can be held to a minimum 2-year commitment
The cost difference resulting from the reclassification of 3 positions is $62,528 for the FY. The increase in costs is justified by the benefits gained from having more highly trained
personnel. This enhancement in staffing ensures a higher level of service and operational efficiency, directly contributing to the safety and well-being of the community. Additionally, the lack of a mandatory commitment period for Firefighter IIs (FFIIs) before they are eligible for promotion has created operational challenges. As FFIIs promote, they leave vacancies that can take up to six months to fill, during which the positions are covered by overtime.
The City currently operates with 23 full-time firefighters and 2 Battalion Chiefs, and this staffing level will remain unchanged.
However, 3 of the firefighter positions are proposed to be reclassified from Firefighter II to Fire Apparatus Engineer (FAE) roles to improve operational efficiency and reduce reliance on overtime to fill vacancies. Organizationally, the Fire
Department reports to the Assistant Chief of the MariposaMerced-Madera Unit͘ 2025-2026 Operating Budget | City of Madera 125
Fire Department Organization Chart
126 City of Madera | 2025-2026 Operating Budget
10202500 Fire
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 4212 Revenue/ Fire Special Svs Fee 27 0 0 0 0 0.00%
4247 Weed Abatement Fee 550 0 0 0 0 0.00%
4301 Donations 0 0 4,000 4,000 0 -100.00%
4346 Interfund Charges/ Cost Dist 57,820 57,820 47,413 59,266 59,266 0.00% 4434 Grants 0 0 1,518 0 0 0.00%
4659 Refunds and Reimbursements 24,289 0 84,648 0 0 0.00% Total Revenue $ 82,686 $ 57,820 $ 137,579 $ 63,266 $ 59,266 6401 Gas and Electric Utilities 38,691 64,930 49,367 38,830 38,830 0.00% 6402 Telephone/Fax Charges 15,545 12,906 8,965 9,803 0 -100.00% 6403 Cell Phone Charges 0 0 902 947 1,000 5.60%
6404 Internet Charges 0 0 0 2,952 3,360 13.80%
6411 Advertising/Bids and Notices 0 0 0 1,000 1,000 0.00% 6415 Publications/Subscriptions 0 1,403 150 4,500 3,000 -33.30% 6416 Office Supplies/Expendable 1,222 1,140 954 3,872 3,872 0.00% 6419 Food/Meals 0 0 80 2,000 2,000 0.00%
6425 Vehicle Fuel, Supplies & Maint 94,115 96,600 132,463 177,744 154,333 -13.20% 6440 Contracted Services 2,785,335 5,364,234 2,868,675 4,157,910 4,590,230 10.40% 6444 Contracted Services/ Legal 0 0 858 0 0 0.00%
6448 Bond/Loan Admin Fees 1,500 1,500 0 0 0 0.00%
6470 Funding to Outside Agencies 0 0 0 4,000 0 -100.00% 6530 Conference/Training/Ed 8,849 13,855 11,576 16,107 16,107 0.00% 6532 Maintenance/Other Supplies 64,713 92,717 96,973 126,963 126,963 0.00% 6560 Liability / Property Insurance 37,733 89,338 107,085 71,394 82,978 16.20% 6561 Miscellaneous Expenses 0 0 0 3,630 3,630 0.00%
6900 Interfund Charge - Fac. Maint. 43,427 133,006 70,940 88,675 88,671 0.00% 6902 Interfund Charges- Central Sup 2,107 1,459 807 1,822 2,414 32.50% 6918 Interfund Charges- Comp Maint 33,965 33,254 20,940 26,175 25,178 -3.80% 6920 Interfund Charges - Computer R 9,078 15,499 5,030 6,288 7,871 25.20% 6926 Interfund Chg Risk Charges 0 0 6,170 7,712 15,109 95.90% 7000 Vehicles and Equipment 140 0 0 0 0 0.00%
8210 Transfers Out/Debt Service 11,628 25,077 25,070 25,070 25,069 0.00% Total Expense $ 3,148,048 $ 5,946,918 $ 3,407,005 $ 4,777,394 $ 5,191,615 Total Net Surplus/(Deficit) (3,065,362) $ $ (5,889,098) $ (3,269,426) $ (4,714,128) $ (5,132,349) 2025-2026 Operating Budget | City of Madera 127
10262500 Measure K Sales Tax - Fire
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 4085 Measure K Revenue 3,448,364 3,171,475 2,543,884 3,484,000 3,466,362 -0.50% 4162 Interest Income 131,325 164,187 218,992 150,000 250,000 66.70% 4659 Refunds and Reimbursements 0 0 2,699 0 0 0.00%
Total Revenue $ 3,579,689 $ 3,335,662 $ 2,765,574 $ 3,634,000 $ 3,716,362 6401 Gas and Electric Utilities 0 0 11,326 19,415 19,415 0.00% 6402 Telephone/Fax Charges 596 610 3,266 5,612 0 -100.00% 6403 Cell Phone Charges 0 0 301 474 0 -100.00%
6404 Internet Charges 0 0 0 0 1,680 0.00%
6411 Advertising/Bids and Notices 0 0 0 500 500 0.00%
6415 Publications/Subscriptions 16 1,438 153 2,250 2,250 0.00% 6416 Office Supplies/Expendable 2,497 1,660 1,426 2,632 2,632 0.00% 6419 Food/Meals 0 0 326 1,000 1,000 0.00%
6425 Vehicle Fuel, Supplies & Maint 40,805 67,167 40,160 76,868 76,667 -0.30% 6440 Contracted Services 1,394,653 2,678,873 1,434,736 2,080,119 2,574,877 23.80% 6530 Conference/Training/Ed 2,596 9,335 4,915 8,053 8,053 0.00% 6532 Maintenance/Other Supplies 71,286 92,866 30,629 63,482 63,482 0.00% 6560 Liability / Property Insurance 0 0 0 35,691 41,490 16.20% 6561 Miscellaneous Expenses 0 0 0 1,815 0 -100.00%
6610 Contingency 0 0 0 65,500 65,500 0.00%
6900 Interfund Chg Facility Maint. 0 0 35,465 44,331 44,336 0.00% 6902 Interfund Chg Central Supply 0 0 0 911 0 -100.00%
6904 Interfund Chg Admin OH 0 0 0 0 7,239 0.00%
6907 Interfund Chrg/Vehicle Replcmt 17,000 17,000 0 0 0 0.00% 6918 Interfund Chg Comp Maint 0 0 10,468 13,085 12,586 -3.80% 6920 Interfund Chg Computer Replace 0 0 2,514 3,143 3,934 25.20% 6926 Interfund Chg Risk Charges 0 0 3,085 3,856 7,555 95.90% 7000 Vehicles and Equipment 164,826 68,892 33,504 75,457 0 -100.00% 7025 Software Cost 0 14,007 14,007 22,000 22,000 0.00%
7030 Facilities And Improvements 24,949 16,565 0 334,340 300,000 -25.60% 8000 Interest Expense 162,600 155,350 147,850 147,850 140,100 -5.20% 8001 Principal Payment 145,000 150,000 155,000 155,000 165,000 6.50% 8200 Transfer Out 0 96,000 0 0 0 0.00%
Total Expense $ 2,026,824 $ 3,369,762 $ 1,929,130 $ 3,163,384 $ 3,560,296 Total Net Surplus/(Deficit) 1,552,865 $ $ (34,100) $ 836,444 $ 470,616 $ 156,066 128 City of Madera | 2025-2026 Operating Budget
Department Summary
The Public Works Department is dedicated to maintaining and managing the City's public utility systems, ensuring the efficient and effective delivery of essential services to the community. The department is responsible for the installation, maintenance, and repair of the City's water, sewer, and streetlights, which are vital to daily operations and the quality of life within Madera.
Key responsibilities also include the oversight of the Madera Municipal Airport and the Wastewater Treatment Plant, as well as managing street repair and maintenance, street
sweeping services, flood control, and administrative functions related to solid waste and recycling activities. The department is organized into several key divisions to optimize service delivery:
▪ Administration
o Airport
▪ Streets and Storm Drainage
▪ Safe & Clean Team
2025-2026 Operating Budget | City of Madera 129
Public Works Department
▪ Water and Sewer Collections
o Water Quality
o Water Conservation
o Wastewater Collection
▪ Wastewater Treatment Plant
▪ Facilities and Electrical
Responsibilities
Administration
The Administration Division supports the department's
operations. The administrative staff maintains records, manages contracts, and assists with grant management. It also oversees various administrative tasks, including budgeting, supplies, invoicing, and presentations to the City Council.
Additionally, the Administrative Division is responsible for managing the maintenance and operations of the Madera
Municipal Airport, including capital improvement projects and grant-funding opportunities.
The administrative staff performs a range of support roles to aid other divisions. They manage contracts for uniform
cleaning, janitorial service, alarm monitoring, and pest control.
They participate in implementing SB 1383, which mandates the diversion of recyclable and organic materials from the trash for all California businesses, multifamily properties, and residences. Moreover, the administrative division handles invoice payments, purchase order entries, and assists in creating Requests for Proposals.
Additionally, the administrative staff oversees the
maintenance of the supplies warehouse, which serves as a resource for various City departments. They manage grants, such as the Tire Cleanup grant, the Beverage Container
Recycling City/County Payment Program, and a mattress
collection reimbursement program. Additionally, they present product and service agreements, staff reports, and resolutions to the City Council.
Streets and Storm Drainage Division
The Streets and Storm Drainage Division cares for street maintenance and the storm system, including ponding basins.
As part of street maintenance, the team applies crack seal and cold mix to streets to enhance longevity and maintain a safe surface for travel, while also performing daily street sweeping.
Furthermore, the Streets Division oversees the City’s storm drain system and the following:
▪ 217.5 centerline miles of roads, including:
o 44.3 miles of Arterial roads
o 30.4 miles of Collector roads
o 142.8 miles of Residential roads
▪ Mainline street markings to ensure safe travels for
motorists, signage, and proper sign clearance
▪ 22 storm pump stations to alleviate localized flooding ▪ 24 ponding basins that collect stormwater
▪ Clears storm drain lines and performs the annual leaf pickup to ensure storm water flows freely to the
ponding basins
Safe and Clean Division
The City’s Safe & Clean Team was initially launched as a pilot program focused on addressing illegal dumping, homeless encampments, and fuel reduction efforts, particularly along the Fresno River. Following the success of the pilot year, the City Council authorized the creation of three full-time positions in Fiscal Year 2023/24. Fiscal Year 2025/26 marks the third consecutive year of operations for the fully staffed team.
To support the team’s expanding scope and improve
operational efficiency, the City has invested in equipment, including a skid steer with masticator attachment and, most recently, a tractor outfitted with a boom mower and flail mower. This equipment enables the team to control
vegetation overgrowth on embankments along the Fresno
River and in roadside areas that lack curb and gutter, as well as other areas that have traditionally been difficult to maintain.
Water Division
The Water Division is responsible for ensuring the delivery of safe and reliable potable water to the community. While the Division’s ultimate responsibility includes providing an 130 City of Madera | 2025-2026 Operating Budget
adequate water supply for fire suppression, it also ensures that the City’s potable water system meets all regulatory standards for safety and quality.
To meet these responsibilities, staff must be certified by the State of California and complete annual continuing education in topics related to water system maintenance, water quality, and applicable regulations. The Division actively responds to customer service concerns involving compromised water
service lines, water mains, pressure problems, and water meter malfunctions.
In addition to maintenance and service responsibilities, the Division promotes water conservation through water patrol, consumer outreach, and customer rebate programs. It also administers the City’s Cross Connection Control Program to monitor and ensure the proper functioning of backflow
prevention devices throughout the municipal water system.
In short, the Water Division is responsible for:
▪ 200 miles of water mains
▪ 2,000 public fire hydrants (private hydrants are the
responsibility of property owners)
▪ 4,000 street valves
▪ 15,000 customer service connections
▪ 18 operational water wells producing between 800 to
1,200 gallons per minute (2 additional water wells are
inactive)
▪ Cook Water Tower, the City’s only water storage
facility (1-million-gallon capacity)
▪ Administering the City’s Cross Connection Control
Program to monitor and ensure the proper
functioning of 2,044 privately owned backflow
prevention assemblies.
Wastewater Collection Division
The Wastewater Collection Division is responsible for
maintaining the integrity and efficiency of the City’s sewer infrastructure. The Division plays an essential role in protecting public health by ensuring that all waste entering the sewer system flows freely and without obstruction. Proper maintenance of the wastewater system prevents backups,
overflows, and other issues that could pose significant environmental and public health concerns.
The Division’s work includes routine inspection, cleaning, and repair of sewer lines to maintain system reliability. This proactive approach ensures that the wastewater
infrastructure supports current community needs while
minimizing risks to residents and the environment.
In summary, this division is responsible for:
▪ 210 miles of sewer line
▪ 5 sewer lift stations that move raw sewage to a higher elevation when gravity flow alone is not sufficient
Wastewater Treatment Plant Division
This division is responsible for operating and maintaining the Wastewater Treatment Plant in a safe, reliable, and costeffective manner. It protects public health and the environment by providing wastewater treatment to all
domestic and industrial wastewater collected within the City’s service areas.
The staff must maintain strict compliance with the Regional Water Quality Control Board's Waste Discharge Requirements (WDR) permit for all wastewater treatment and disposal
facilities. The Division also enforced the City’s Industrial Pretreatment Program pursuant to the City’s legal authority and Title 40, Code of Federal Regulations (CFR), Part 503.
Facilities & Electrical Division
Please refer to the Facilities Division write-up in the Internal Service Department section of this book.
Key Accomplishments
Some notable accomplishments of the Public Works
Department within the past fiscal year include (through May 30, 2025):
Streets and Storm Drain Division
▪ Abated 124,433 square feet of graffiti
2025-2026 Operating Budget | City of Madera 131
▪ Assisted in cleaning the Fresno River through weed
abatement and the mitigation of fire hazards
▪ Contracted to repair 41,937 square feet of utility
patches and failed asphalt
▪ Minimized local flooding by clearing 1,368 linear feet of obstructed storm drain lines
▪ Removed 180 tons of leaves from the curb and gutter
to prevent flooding
▪ Oversaw the contract for 18,652 square feet of alley
re-pavement and maintenance
▪ Painted traffic control identifiers, such as STOP, turn arrows, railroad crossing, etc., on over 100 miles of
roadway
▪ Repaired 11,495 potholes, an increase of 5,630 from
the previous year
▪ Replaced 5,515 linear feet of failed sidewalks using
CDBG and General Funds to ensure safe pedestrian
travel
▪ Swept 168 miles of road twice each month
▪ Collected 2,267 tires and 238 mattresses
▪ Crack sealed 47,700 linear feet of streets
▪ Applied reflective pavement markers on Cleveland
Avenue from Granada to the State Route 99 on-ramp
and also on Yosemite/Howard from Gateway to
Granada to enhance driver visibility
▪ Cleaned storm drains and deployed portable pumps
to prevent or mitigate localized flooding during heavy
periods of rainfall
▪ Collaborated with Madera Irrigation District to divert more than 975 acre-feet of irrigation water into
existing ponding basins for water recharge
▪ Maintained 24 ponding basins throughout the City by
mowing and clearing debris from outflow areas. This
includes adding the Crown Basin north of MLK Middle
School.
▪ Installed a solar-powered flashing STOP sign on Road
23 and Cleveland Avenue, and a high-visibility digital
speed sign was installed on the Ellis overpass.
▪ Replaced 57 faded or damaged street signs and 200
Bus Stop signs.
▪ Organized 27 Community Services Improvement
Program (CISP) events for juveniles to complete
court-ordered community service
▪ Installed ornamental and hardscape features to
medians along Tozer near Sunrise and Ellis overpass.
▪ In partnership with the Madera Irrigation District,
removed the Clark Street bridge, which was
destroyed by arson
Safe and Clean Division
▪ Removed 340 tons of trash from City streets and the
Fresno River
▪ In partnership with the Police Department’s CRT
team, proactively cleaned homeless encampments
▪ Mowed vegetation along the Fresno River to reduce
fire fuel loads and enhance fire prevention efforts
▪ Removed illegal signs attached to utility poles
▪ Received a new tractor and boom mower
Water Division
▪ Read 477 commercial water meters monthly
▪ Performed routine and emergency maintenance of
the 18 operational groundwater wells and 200 miles
of water distribution pipelines
▪ Replaced 6 and repaired 60 fire hydrants
▪ Pumped and delivered approximately 3,046,141,000
gallons of water
▪ Repaired:
o 140 water service line leaks
o 58-meter box leaks
o 6 water main breaks
▪ Tested over 400 City-owned backflow prevention
devices; those that required repair were addressed
132 City of Madera | 2025-2026 Operating Budget
▪ Water Conservation outreach included 1,514
contacts with customers, reminding them of their
correct watering days, sending maintenance
citations, and responding to their concerns
▪ Collaborated with the Engineering Department to
rehabilitate the 1-million-gallon Loy Cook Water
Tower
▪ Collected 1,124 bacteriological samples for State
Water Resources Control Board compliance
▪ Performed 2,339 underground utility markings (USA;
Underground Service Alert)
▪ Submitted 32 regulatory reports
▪ Addressed 274 water meter issues
▪ Turned on the emergency intertie to Parkwood one
time
▪ Repaired two well motors
Sewer Collection Division
▪ Cleaned 139,880 linear feet of sewer mains to ensure
reliable flow and reduce blockages
▪ Ensured delivery of wastewater to the Wastewater
Treatment Plant (WWTP)
▪ Maintained five sewer lift stations to support system performance and reliability
▪ Conducted semiannual cleaning of sewer mains as
part of routine maintenance
▪ Completed bi-monthly cleaning of high-maintenance
sewer mains to prevent service disruptions
▪ Improved access to easement manholes located on
both sides of State Route 99 at Avenue 13, enhancing
operational efficiency
▪ Performed 2,339 Underground Service Alert (USA)
markings to protect infrastructure and support safe
excavation
▪ Responded to 130 customer service calls
▪ Checked lift stations to record pump operational
data, maintain site cleanliness and address
maintenance concerns
Wastewater Treatment Plant
▪ Treated an average of 5.4 million gallons of
wastewater per day
▪ Major Capital Improvement (underway): Headworks
Bar Screen Project – Launched a $10 million, 2-year
project to install a new bar screen system, improving
front-line screening and debris removal efficiency.
▪ Equipment Upgrades:
o Purchased and installed Centrifuge Sludge
Pump #2
o Purchased Heat Exchanger Recirculation Pump
▪ Pump and Motor Rehabilitation:
o Rebuilt Effluent Processing Pump
o Repaired Influent Pump #3
o Rebuilt Aerator Motor
▪ Mechanical Replacement: Replaced Primary #3
Gearbox, thereby restoring critical mechanical
function to one of the primary sedimentation units
Goals & Performance Measures
▪ Address water leaks, collect bacteriological samples, enforce water regulations, and promote water
conservation
▪ Wastewater Treatment Facility:
o Implement additional staff training
opportunities, such as California Water
Environment Association (CWEA) courses, to
support employee development and improve
operational efficiency
o Advance the $10 million Headworks Project in
the current CIP will allow an increase in capacity
through the installation of new bar screens
▪ Through the City’s new 10x10 street pavement
program, strategically allocate funds to maximize
2025-2026 Operating Budget | City of Madera 133
cost-effectiveness and ensure the most impactful use
of limited funding
▪ Secure funds to complete larger-scale asphalt patches throughout the City
▪ Monitor and evaluate the effectiveness and efficiency of service delivery
▪ Undertake beautification projects, crack seal
pavements, clean river areas, and install/maintain
solar streetlights
▪ Working in tandem with the Engineering Division to
improve asphalt travel paths in City alleyways
▪ Implement a water well maintenance program to
increase the frequency of well maintenance
schedules
Changes/Additions to Budget
▪ Several capital projects are included in the Water
Fund’s Proposed Budget, including (some are in
partnership with the Engineering Department):
o State Route 145 water main replacement
($5,703,000)
o New Water Meter installations ($3,000,000)
o Water Well 37 pump installation ($2,770,000)
o Water Main upgrades ($2,415,000)
▪ $180k for the City’s new water well maintenance
program, which will establish new preventative
protocols, rehabilitation efforts, and on-call repair
services
▪ $878k for the WWTF new operational program to
address maintenance needs, including pump and
valve replacements, control system upgrades, heat
exchanger servicing, digester sensor updates,
rebuilding of gearboxes 1 & 2, etc.
▪ $526k for the City’s new 10x10 pavement program,
designed to address street repairs that are too
extensive for standard pothole patching, but not large
enough to qualify as a capital project to be included
in the City’s CIP
▪ $355k for the City’s sidewalk replacement program,
comprising of $230k in CDBG funding and $125k in
Measure T funds for a total of $355k
▪ As is the case with the Water Fund, the Sewer Fund
includes appropriations for the Schnoor Avenue
Sewer Trunk rehabilitation ($1,080,000)
▪ The Airport Fund’s budget contains proposed
appropriations for three capital projects: Apron A2 &
Taxilane rehabilitation ($1,585,000), preparation of
the Airport Layout Plan ($309k) and rehabilitation of
the Airport terminal’s roof ($240k)
▪ Addition of three in-field computers to perform
underground utility markings (USA; Underground
Service Alert), eliminating the need for paper-based
documentation
▪ $50,164 is proposed for the purchase of two new
electronic message boards and one light tower, with
costs evenly shared among the Supplemental Law
Enforcement Services Fund (SLESF) and the Water,
Sewer, and Streets Divisions, which are all expected
to use the equipment during emergency response
efforts
Department Fund Summary
The Public Works Department operates through seven
different funds:
▪ Streets/Graffiti (General Fund)
▪ Safe and Clean Team
▪ Water Fund
▪ Sewer Fund (Sewer and WWTP)
▪ Airport Fund
▪ Drainage Fund
▪ Solid Waste and Recycling Fund
▪ Facilities (Internal Service Fund)
Each fund has specific budgets and revenue sources, such as gas tax, user rate revenue, rental fees, leases, and grants.
These funds cover various expenses, including streets, water, 134 City of Madera | 2025-2026 Operating Budget
sewer, airport, drainage, solid waste, recycling, and facility maintenance.
The following is a summary of each:
Streets Fund
The Streets and Graffiti budgets fall within the General Fund.
Gas Tax and Measure T are the primary revenue sources for each budget.
Safe and Clean Team
The Safe and Clean Team is a recently created team tasked with addressing illegal dumping, homeless encampment cleanup, and Fresno River maintenance. dŚĞ Ɖrimary revenue ƐŽƵƌĐĞŝƐ the General Fund.
Water Fund
The Water Fund is funded by user rate revenue. There are several budgets within the Water Fund: Water Maintenance, Water Quality, Water Conservation, and Water Capital Outlay.
Sewer Fund
The Sewer Fund is also funded by user rate revenue. Within the Sewer Fund are several budgets: Sewer Maintenance,
Wastewater Treatment Plant, and Sewer Capital Outlay.
Airport Fund
The Airport Fund is funded by several revenue streams,
including hangar and tie-down rental fees, fixed-based
operator land leases, and agricultural land leases. The Airport Fund has both a maintenance budget and a capital outlay budget. The Federal Aviation Administration and the California Department of Transportation's Division of Aeronautics are the primary funding sources for capital improvement projects.
Solid Waste and Recycling Fund
The Solid Waste Fund is funded by user rate revenue. This fund has several budgets: Solid Waste Disposal, Street Cleaning, and Tire Cleanup. Numerous small budgets are funded by various CalRecycle grants that the City receives from the State for recycling programs.
Facilities Fund
Facilities is an Internal Service Fund. It receives gas tax revenue to offset the cost of maintaining streetlights and traffic signals.
The remaining costs are then split proportionally among each department in the City.
Deferred Maintenance Fund
The Deferred Maintenance Fund is designed to provide a
stable funding source for the repair and maintenance of City facilities not otherwise funded through their own resources.
The list of projects from which Deferred Maintenance Fund monies will be prepared each year for consideration by Council as part of the budget process. Details are provided in the Facilities section of this budget.
Department Staffing & Structure
The department is currently budgeted with:
2025-2026 Operating Budget | City of Madera 135
▪ Administration: Director, Administrative Analyst,
Administrative Assistant, Office Assistant
o Airport: 1 full-time position and a part-time
position
▪ Streets and Storm Drainage (including street
sweeping and the City’s sidewalk replacement team):
16 full-time positions
▪ Safe & Clean Team: 3 full-time positions
▪ Water and Sewer Collections: 1 full-time position
o Water Distribution: 10 full-time positions, 4 of
which are vacant
o Water Quality: 2 full-time positions
o Water Conservation: 2 full-time positions
o Wastewater Collection: 5 full-time positions
▪ Wastewater Treatment Plant: 11 full-time positions
136 City of Madera | 2025-2026 Operating Budget
Public Works Organization Chart
Organizational Chart
Public Works Director
Airport Division Facilities &
Electrical Ops
Water & Sewer
Drain Ops
Streets & Storm
Drain Ops
Wastewater
Treatment Plant
Safe and Clean
Team
Administrative
Staff
2025-2026 Operating Budget | City of Madera 137
10203000 Public Works - Administration
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 Total Revenue $ - $ - $ - $ - $ -
5000 Salaries/Full-time 0 0 0 0 13,278 0.00%
5300 Public Employee Retirement Sys 0 0 0 0 1,513 0.00% 5302 Long Term Disability Insurance 0 0 0 0 40 0.00%
5303 Life Insurance Premiums 0 0 0 0 17 0.00%
5305 Medicare Tax- Employer's Share 0 0 0 0 189 0.00%
5308 Deferred Compensation/Full-tim 0 0 0 0 301 0.00%
5309 Unemployment Insurance 0 0 0 0 56 0.00%
5310 Section 125 Benefit Allow. 0 0 0 0 4,303 0.00%
Total Expense $ - $ - $ - $ - $ 19,697
Total Net Surplus/(Deficit) $ - $ - $ - $ (19,697) - $
138 City of Madera | 2025-2026 Operating Budget
10203010 Public Works - Streets
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 4346 Interfund Charges/ Cost Dist 120,000 120,000 98,400 123,000 123,000 0.00% 4355 Transfer-In 2,054,478 2,824,682 2,824,682 2,824,682 3,236,682 14.59% 4434 Grants 0 0 4,364 0 0 0.00%
4659 Refunds and Reimbursements -1,422 9,176 12,347 0 12,520 0.00% 4676 Workers Comp Recovery - Wages 0 90 8,451 0 0 0.00% Total Revenue $ 2,173,056 $ 2,953,948 $ 2,948,244 $ 2,947,682 $ 3,372,202 5000 Salaries/Full-time 403,068 432,123 466,572 575,079 472,177 -17.90% 5005 Salaries/Part-time 20 0 0 0 0 0.00%
5100 Salaries/Overtime 12,783 20,486 31,171 17,500 25,000 42.90% 5105 Salaries/Leave Payout 1,483 4,607 7,151 0 0 0.00%
5110 Salaries/Uniform Pay 2,448 2,133 1,512 0 1,981 0.00% 5300 Public Employee Retirement Sys 46,125 60,862 57,420 79,689 54,559 -31.50% 5302 Long Term Disability Insurance 985 1,384 1,249 1,477 1,157 -21.70% 5303 Life Insurance Premiums 550 633 558 702 551 -21.50% 5304 Workers Compensation Insurance 38,056 39,502 50,058 49,100 92,023 87.40% 5305 Medicare Tax- Employer's Share 6,285 7,638 7,451 9,175 7,573 -17.50% 5306 Unfunded Accrued Liability 93,970 114,456 128,329 128,329 127,028 -1.00% 5308 Deferred Compensation/Full-tim 15,912 18,773 18,857 25,622 19,171 -25.20% 5309 Unemployment Insurance 1,145 1,292 1,964 1,429 1,764 23.40% 5310 Section 125 Benefit Allow. 165,558 162,336 148,785 216,555 150,773 -30.40% 6402 Telephone/Fax Charges 2,010 2,176 641 718 750 4.50% 6403 Cell Phone Charges 0 0 688 959 2,300 139.80%
6404 Internet Charges 0 0 458 723 650 -10.10%
6411 Advertising/Bids and Notices 0 1,743 0 2,000 0 -100.00% 6416 Office Supplies/Expendable 881 1,206 687 2,000 2,000 0.00% 6418 Postage / Other Mailing Charge 0 0 0 0 200 0.00%
6425 Vehicle Fuel, Supplies & Maint 53,533 51,261 52,749 51,867 55,000 6.00% 6428 Repairs 0 98 0 0 0 0.00%
6440 Contracted Services 184,083 774,836 465,291 642,418 1,185,580 84.50% 6516 Permits and Fees 0 0 318 8,000 1,500 -81.30%
6530 Conference/Training/Ed 10,006 9,397 14,378 20,000 22,400 12.00% 6532 Maintenance/Other Supplies 523,227 216,876 141,978 355,000 297,000 18.30% 6533 Street Signs/Lights 34,536 32,520 21,592 50,000 35,000 -30.00% 6560 Liability / Property Insurance 10,781 127,950 518,152 518,152 266,111 -48.60% 6570 Settlements 0 20,606 0 0 0 0.00%
6610 Contingency 3,720 0 0 100,000 38,847 0.00%
6900 Interfund Charge - Fac. Maint. 13,365 12,144 9,715 12,144 12,144 0.00% 6902 Interfund Charges- Central Sup 9,078 12,596 12,008 9,090 10,784 18.60% 6903 Interfund Charges - Cost Distr 30,146 0 0 0 0 0.00% 6907 Interfund Chrg/Vehicle Replcmt 129,622 143,014 72,530 90,662 351,928 288.20% 6908 Interfund Chrg/Vehicle Maint. 142,402 166,471 107,282 134,102 143,136 6.70% 6918 Interfund Charges- Comp Maint 46,701 45,724 43,186 53,982 51,925 -3.80% 6920 Interfund Charges - Computer R 12,482 21,310 10,374 12,968 16,231 25.20% 6924 Interfund Charges- Motor Renta 1,167 802 1,058 1,323 1,041 -21.30% 6926 Interfund Chg Risk Charges 0 0 44,780 55,975 48,456 -13.40% 7000 Vehicles and Equipment 12,561 108,513 -288 28,000 13,541 -51.60% 7030 Facilities And Improvements 0 0 0 160,000 0 -100.00% 7050 Construction/Infrastructure 13,267 19,441 0 0 0 0.00% 8200 Transfer Out 0 100,000 0 0 0 0.00%
Total Expense $ 2,021,956 $ 2,734,907 $ 2,438,653 $ 3,414,740 $ 3,510,281 Total Net Surplus/(Deficit) 151,100 $ $ 219,041 $ 509,591 $ (467,058) $ (138,079) 2025-2026 Operating Budget | City of Madera 139
10203011 Public Works - Safe and Clean Initiative
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 0 300,000 300,000 0 -100.00%
Total Revenue $ - $ 300,000 - $ $ 300,000 $ -
5000 Salaries/Full-time 742 35,274 106,773 134,327 170,093 26.60% 5005 Salaries/Part-time 53,372 27,401 0 0 0 0.00%
5100 Salaries/Overtime 80 243 3,910 5,000 5,000 0.00%
5105 Salaries/Leave Payout 0 784 0 0 0 0.00%
5110 Salaries/Uniform Pay 0 571 679 0 795 0.00%
5300 Public Employee Retirement Sys 668 3,638 11,417 15,507 18,140 17.00% 5302 Long Term Disability Insurance 0 99 286 348 414 19.00% 5303 Life Insurance Premiums 0 53 138 192 192 0.00%
5304 Workers Compensation Insurance 4,878 5,096 12,048 11,549 9,669 -16.30% 5305 Medicare Tax- Employer's Share 812 1,082 1,742 2,203 2,747 24.70% 5307 Deferred Comp/Part-Time 1,778 1,265 0 0 0 0.00%
5308 Deferred Compensation/Full-tim 0 1,356 4,428 6,282 7,136 13.60% 5309 Unemployment Insurance 755 314 713 441 693 57.10%
5310 Section 125 Benefit Allow. 0 14,778 22,769 49,092 39,236 -20.10% 6402 Telephone/Fax Charges 0 0 0 200 200 0.00%
6403 Cell Phone Charges 0 0 0 200 600 200.00%
6404 Internet Charges 0 0 0 200 200 0.00%
6416 Office Supplies/Expendable 0 0 0 500 0 -100.00%
6425 Vehicle Fuel, Supplies & Maint 0 0 12,972 15,000 50,000 233.30% 6440 Contracted Services 0 2,275 35,000 35,000 45,500 30.00% 6530 Conference/Training/Ed 0 0 0 6,500 1,750 -73.10%
6532 Maintenance/Other Supplies 0 303 495 13,500 15,000 11.10% 6610 Contingency 0 0 0 10,000 10,000 0.00%
6907 Interfund Chrg/Vehicle Replcmt 0 0 0 0 49,153 0.00% 6908 Interfund Chrg/Vehicle Maint. 0 0 0 0 27,833 0.00% 8200 Transfer Out 0 0 110,000 110,000 0 -100.00%
Total Expense $ 63,085 $ 94,533 $ 323,369 $ 416,041 $ 454,351 Total Net Surplus/(Deficit) . $ (94,533) $ (23,369) $ (116,041) $ (454,351) 140 City of Madera | 2025-2026 Operating Budget
10203020 Public Works - Graffiti Abatement
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 4346 Interfund Charges/ Cost Dist 60,000 60,000 49,200 61,500 61,500 0.00% 4355 Transfer-In 84,000 84,000 84,000 84,000 83,122 0.00% Total Revenue $ 144,000 $ 144,000 $ 133,200 $ 145,500 $ 144,622 5000 Salaries/Full-time 50,443 47,274 41,011 53,372 100,664 88.60% 5100 Salaries/Overtime 8,418 11,663 -142 300 300 0.00%
5110 Salaries/Uniform Pay 200 229 421 0 388 0.00%
5300 Public Employee Retirement Sys 6,900 7,056 5,005 6,663 11,412 71.30% 5302 Long Term Disability Insurance 132 148 124 150 271 80.70% 5303 Life Insurance Premiums 61 59 59 55 117 112.70%
5304 Workers Compensation Insurance 5,869 4,299 5,058 4,614 3,223 -30.10% 5305 Medicare Tax- Employer's Share 971 860 630 597 1,507 152.40% 5306 Unfunded Accrued Liability 16,009 15,772 17,684 17,684 17,505 -1.00% 5308 Deferred Compensation/Full-tim 1,961 1,835 1,824 2,681 4,172 55.60% 5309 Unemployment Insurance 110 121 192 143 345 141.30% 5310 Section 125 Benefit Allow. 16,554 17,306 27,494 10,456 47,978 358.90% 6403 Cell Phone Charges 0 0 0 0 600 0.00%
6425 Vehicle Fuel, Supplies & Maint 12,645 16,437 13,046 17,094 17,000 -0.50% 6440 Contracted Services 0 0 71 0 100 0.00%
6532 Maintenance/Other Supplies 9,526 9,842 3,071 35,000 16,000 -54.30% 6560 Liability / Property Insurance 0 1,558 1,736 1,736 744 -57.10% 6902 Interfund Charges- Central Sup 1,282 0 0 488 693 42.00% 6907 Interfund Chrg/Vehicle Replcmt 7,868 9,667 17,066 21,333 16,000 -25.00% 6908 Interfund Chrg/Vehicle Maint. 7,424 8,710 5,622 7,027 7,934 12.90% 6926 Interfund Chg Risk Charges 0 0 150 188 135 -28.20% 8200 Transfer Out 0 0 290,000 290,000 0 -100.00%
Total Expense $ 146,374 $ 152,836 $ 430,124 $ 469,581 $ 247,088 Total Net Surplus/(Deficit) (2,374) $ $ (8,836) $ (296,924) $ (324,081) $ (102,466) 2025-2026 Operating Budget | City of Madera 141
THIS PAGE IS INTENTIONALLY LEFT BLANK
Department Summary
The Planning Department is one of the three departments that collectively make up the Community Development
Department of the City.
The Planning Department provides professional advice to City Council, Planning Commission, residents, businesses, and developers regarding policies that guide the physical
development of the community. The Department is
responsible for updating and maintaining the General Plan, specific plans, zoning ordinance and development-related policy documents. It is also responsible for processing various land use, zoning, subdivision, design, sign applications, and hearing processes. Planning staff is available Monday through Friday to answer general questions regarding growth and development of the City, and to explain permit review
requirements.
The budget year demonstrated a moderate decrease in total development entitlement application volumes, which aligns with the suppressed building construction related activity that has resulted in a statewide decline for the past two years due to a sustained high-interest rate environment, as builders look for more advantageous economic conditions before
committing to long term obligations. Based upon most recent data and consensus forecasting, residential permitting in California remains stagnant; not alluding to any meaningful progress in addressing the housing crisis. Statewide permitting in 2024 remained below levels seen in 2021 and 2022, with each quarter showing a year-over-year decline. These trends 2025-2026 Operating Budget | City of Madera 143
Planning Department
underscore the ongoing slowdown in construction activity.
Despite growing demand for housing, strict zoning laws, regulatory barriers, and high construction costs are limiting new residential projects. While recent cuts in interest rates and a series of housing bills stemming from the Assembly Permitting Reform Committee may encourage some new
development, any projected increases in permitting is
expected to be limited and unlikely to ease upward pressure on home prices in the short term.
Accordingly, requests for extensions of existing subdivision and development entitlements continue. Despite these
trends, the City of Madera continues to receive and entertain speculation and investment interest in new residential, commercial and industrial development opportunities and projects within the City’s limits and planned growth areas.
The year presented challenges with respect to Department personnel with vacancies remaining in the Planning Manager and Senior Planner positions. Accordingly, these personnel resource deficiencies facilitated continued evaluation and scrutiny of/to prior department practices, policies, and considerations respective to organizational structures, processes, and tools within the Planning Department. In the interest of improving performance, continued efforts have been made by staff to further streamline processes, foster accountability, as well as better transparency. These efforts are paramount to the City’s ability to provide effective, accessible and responsive Planning services in order to continue to improve performance; and will remain a principal focus for further improvement in the coming fiscal year to better meet expectations of the City Council, the citizens and business of the City and that of the development community.
Responsibility
The Planning Department is responsible for two distinct planning disciplines:
Current Development: Processing of ministerial and
discretionary permits including, but not limited to,
site plan reviews, use permits, temporary use
permits, zoning administrator permits, sign permits
and home business occupation permits, precise plans,
variances, parcel maps, tentative subdivision maps,
vacation and abandonment of public right-of-way,
rezones, general plan amendments, and ordinance
amendment requests, all of which require the
approval of the Planning Department, the Planning
Commission and/or City Council.
Long Range Planning: Includes the maintenance or
preparation of the City’s General Plan and its
elements, including annual housing program
implementation reports required by the California
Department of Housing and Community
Development, annexations, specific plans, master
plans, design guidelines and other documents specific
to the future vitality of the City.
A primary function of the Department is to serve as a
liaison to the Planning Commission. The Department also:
Provides customer service to the citizens of Madera
via telephone and email communication, the
provision of walk-up service at the Planning public
counter, coordination, and scheduling of virtual or inperson meetings and appointments for site visitation. Provides dedicated service to the development
community including, but not limited to:
complimentary preliminary project reviews,
consultation, and regulatory guidance; project
entitlement management; implementation of threeparty programs providing opportunities for project expediting; and lead guidance for the review and
preparation of environmental analyses and findings.
Implements the City’s General Plan, the various
specific plans of the City and Zoning Ordinance.
Processes land division entitlements in conformance
with the Subdivision Map Act.
Provides plan check reviews of new and remodeled
residential, commercial, industrial, and public
buildings for compliance with local ordinances, zoning
regulations and project conditions of approval.
Provides site inspection of new/remodeled
commercial, industrial, and public buildings to ensure
development conforms with project conditions of
approval.
Provides interdepartmental support and
documentation for Capital Improvement Program
projects as well as for state and federal grant funded
programs and projects.
144 City of Madera | 2025-2026 Operating Budget
Provides Geographic Information Systems (e.g., maps
and data) support to multiple City departments.
Provides intellectual support to all City departments and partnering agencies via preparation of a myriad
of deliverables ranging from park design and
placement, street landscaping, industry research,
statistical data reporting, impact fee update
assessments, amendments to local ordinances, and
spatial analyses pertaining to land uses and
infrastructure placement.
Key Accomplishments
Planning prepared and processed multiple text amendments to the City Municipal Code, including:
An amendment to the Operating Requirements for
Cannabis Store Front/Retail Facilities to allow
curbside delivery in accordance with the provisions of
the California Code of Regulations;
An amendment to the provisions of the Zoning
Regulations relating to the lapse and termination of
entitlements in order to provide a longer timeframe
to exercise rights and reduce the need for
applicants/customers to file additional applications
(including the payment of additional processing fees)
as well as reduce relative demands for staff resources
and the need and associated costs for additional
public hearings; and,
Various amendments to the provisions of the Zoning
Regulations to implement the Housing Element and
the City’s goals for promoting and incentivizing
investment in infill and affordable housing, as well as State of California housing-related regulations that
have taken effect over the last several years, by
updating definitions and adding new streamlined
procedures (e.g., ministerial review processes), and
easing regulations for housing-related uses.
Prepared and implemented an approval procedure
and checklist designed to provide property owners
and City staff with an overview of the requirements
and process to construct two primary dwelling units
(including in combination with Accessory Dwelling
Units [ADU]) on an existing legal parcel and/or urban
lot splits, pursuant to SB 9 and the City’s amended
Zoning Regulations.
In collaboration with the Building, Engineering and
other City Departments, as well as licensed software
service providers, Planning participated in software
licensing systems training to expand knowledge and
understanding of capabilities, methods and potential
tools in order to reengineer and better utilize
previously purchased software solutions to greater
capacity and affect. While not yet fully implemented,
this initiative, will ultimately facilitate improved
project workflow, transparency and tracking; creating
a variety of efficiencies and time and cost savings in
the application review process for both the City’s
customers and its staff.
Planning processed a City Annexation application
facilitating Madera Local Agency Formation
Commission (LAFCo) approval for the Adell-D Street
Annexation, incorporating an additional ±11 acres of
land within the City limits.
Planning assisted customers and facilitated
completion of local permitting & state-licensing, and
pre-occupancy/business license inspections for two
new Cannabis Standard Retail/Microbusinesses
within the City.
Planning assisted the Grants and Public Works
Departments with the preparation of environmental
findings and documentation, in accordance with the
provisions of the National Environmental Policy Act
(NEPA), for various project- and program-related
funding applications and Municipal Airport
improvements.
Processed and submitted applications and requests
to receive, close-out and obtain reimbursement for
Regional Early Action Planning (REAP 2.0) and Local
Early Action Planning (LEAP) grant funding awards.
Planning assisted with preparation and adoption of a
Development Department policy to better define
responsibilities and requirements relative to the
assignment or change of addresses for new
developments and properties within the City;
including but not limited to completion of an update
to the Master Street/Address Guide.
2025-2026 Operating Budget | City of Madera 145
Planning revisited and refined procedures and
prepared standardized template documentation for
application completeness review & acceptance in
accordance with State Permit Streamlining Act
requirements.
Overview of entitlement applications in FY 2024/25:
Type # of
Applications
Annexation 1
Business License Review 149
Conditional Use Permit 16
General Plan Amendment 1
Home Occupational Permit 78
Lot Line Adjustment 3
Precise Plan 4
Prezone / Rezone 2
Sign Permit 37
Site Plan Review 29
Tentative Parcel Map 4
Tentative Subdivision Map 3
Temporary Use Permit 51
Variance -
Zoning Administrator Permit -
Zoning Clearance / Conformance
Review 40
Entitlement Approvals & Tasks Included:
Conceptual and preliminary project reviews and
application assistance for numerous speculative, new
and/or expanded residential, commercial and
industrial developments, as well as prospective
annexations.
New and expanded commercial & industrial
developments – financial / banking, restaurant,
automotive-related (e.g., sales, service, parts &
storage, carwash & drive-through), personal service
(e.g., barber/beauty salons & day spa/massage
parlors), hospitality and grocery/market uses, etc.
Multiple infill residential projects including new single family residential dwellings, accessory dwelling units, duplexes, triplexes and other multi-family apartment
complexes.
Crown Tozer III Subdivision. 168 single-family
residential lots, a public park, and a master plan
drainage basin on the east side of Tozer Street (Rd.
28) between Avenue 13½ and East Pecan Avenue
(Avenue 13).
Colett-Martin Subdivision. 51 single-family residential lots on the southeast corner of Adell and North D
Streets.
CVI Subdivision. 61 single-family residential lots on the northeast corner of Ellis and Fairview Streets
(Annexation).
Medical Office/Surgery Center. A new ±10,000
square-foot medical office/surgery center on the
north side of East Almond Avenue between Madera
Avenue and Emily Way.
Camarena Health. Adaptive reuse of ±30,000 square
feet of existing office/building area and related site
improvements for a new Camarena Health facility on
the easterly corner East Yosemite and Vineyard
Avenues.
Madera Indoor Soccer. A new ±16,000 square-foot
indoor soccer facility on the southwest corner of
Yeager and Falcon Drives.
AutoZone. A new ±7,500 square-foot retail auto-parts
store on the west side of Madera Avenue between
West Gary Lane and West Pecan Avenue.
Himat Investments. A new service (gas) station with
convenience store and drive-through automated car
wash on the southwest corner of Olive Avenue and
Tozer Street.
Building for Christ Ministry. A new 7,000 square-foot (500-seat) religious sanctuary and ±6,000 square-foot
multi-purpose facility on the east side of Granada
Drive between West Almond and West Pecan
Avenues.
Liberty Charter School. ±40,000 square-foot facility
expansion and improvements including new
146 City of Madera | 2025-2026 Operating Budget
administrative offices, classrooms (including
kindergarten), a cafeteria and maintenance shop on
the northeast corner of Ellis and Owens Streets.
Active Planning Projects:
Ordinance Text Amendment. Proposed amendments
to the Zoning Regulations of the City Municipal Code
to include but not be limited to organizational
changes, updates for administration, permits &
procedures, new definitions & use classifications for
all zone districts, specific use regulations, and
objective development standards.
Granite Creek. 176-acre annexation and
Neighborhood Plan incorporating Low, Medium &
High Density Residential, Village & Neighborhood
Mixed-Use, Public & Semi-Public and Open Space land
uses at the northwest corner of Rd. 24 and Sunset
Avenue. Phase I includes 345 single-family residential
lots.
Cleveland Avenue Industrial Complex. Approximately
400,000 square feet of light industrial/warehouse
space on the northwest corner of Westberry
Boulevard and Cleveland Avenue.
Madera Town Center. Approximately 18 acres of
commercial retail/service land uses and
approximately 900,000 square feet of light
industrial/warehouse space on approximately 52
acres located on the northeast corner of Avenue 17
and State Route 99.
Non-entitlement project tasks:
Collaborated with outside agencies through the
entitlement process of various commercial and
residential projects.
Created standard affordable housing density bonus
and incentive/concession agreements for affordable
units for lease or for sale.
Completed numerous GIS projects in support of City
department needs, including updates to City parcel,
street and GIS layers as well as mapping efforts for
various purposes.
Housing Element Update and Implementation.
Coordination and collaboration with contract
consultants relative to the preparation of the 6th Cycle Housing Element Update and implementation
initiatives this included but was not limited to the
completion of the Administrative Draft and submittal
to the California Department of Housing and
Community Development for review).
Goals & Performance Measures
Improve customer service for all segments of the
population.
Improve transparency and implement new options
for accessibility and self-service for customers;
including but not limited to re-engineering and
implementation of previously purchased software
solutions to greater capacity and affect. Create online civic access portal for online application submittal and tracking.
Continue to reevaluate, refine and consider
alternative methods to improve standards for the
timely processing of planning entitlements, assuring
that all applications are processed within suitable
timeframes and scheduled for the earliest possible
public hearing dates; including refining and
standardizing CEQA review, and the creation of a
CEQA project screening checklist.
Collaborate wherever possible with other
departments to maximize the value of staff.
Continue to pursue grant funding opportunities which
will help facilitate community planning and
development initiatives that will encourage and
incentivize housing and economic development,
supplement infrastructure and CIP projects, and
contribute to additional open space and recreational
opportunities.
Continue partnerships and collaboration with outside
agencies and organizations with the preparation,
adoption and implementation of ordinances, plans,
and policies.
Provide training opportunities for both staff and the Planning Commission, including attendance at the
2025-2026 Operating Budget | City of Madera 147
League of California Cities Planning Commissioners
Conference and at the American Planning Association
Conference.
Continue efforts related to the adoption of updates
to the General Plan and zoning ordinance as well as
associated updates of the Official Zoning Map of the
City.
Respond proactively to the direction of the Council,
Planning Commission, and the City Manager to
positively influence the betterment of the
community.
Assist with the preparation of a Development Impact
Fee workshop before the Council.
Changes/Additions to Budget
$545,000 of General Fund resources are appropriated
for planning/environmental work and compliance
with State legislation ($100,000) as well as 6th Cycle
Housing Element adoption & implementation,
including rezoning, updates to the Safety and
Environmental Justice Elements of the General Plan
and associated CEQA compliance ($445,000).
Department Staffing & Structure
The Planning Department has 5 budgeted positions, 3 of which are filled. The Department is currently seeking to fill the Planning Manager and Senior Planner positions. Contracted service assistance was limited to updates to the City Municipal Code and was not utilized for entitlement processing the prior fiscal year. In order to maintain expectations of the
development industry and the City’s customers, the
Department may rely on the services of contract planners and/or planning and environmental consultant firms to
perform planning and zoning entitlements, environmental review and/or report preparation as directed by the Planning Department.
148 City of Madera | 2025-2026 Operating Budget
10204100 Planning
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 4249 Zoning/Land Use/Annex Fees 253,527 217,907 154,221 200,000 175,000 -12.50% 4434 Grants 0 62,560 301,515 300,000 0 -100.00%
4659 Refunds and Reimbursements 53 50 0 0 0 0.00%
Total Revenue $ 253,580 $ 280,517 $ 455,736 $ 500,000 $ 175,000 5000 Salaries/Full-time 329,422 307,463 279,449 461,432 486,193 5.40% 5005 Salaries/Part-time 23,909 45,623 21,233 34,928 24,128 -30.90% 5100 Salaries/Overtime 10,946 10,265 5,627 10,000 7,500 -25.00% 5105 Salaries/Leave Payout 1,330 12,565 2,503 0 0 0.00% 5200 Salaries/Auto & Expense Allow 128 128 107 129 0 -100.00% 5300 Public Employee Retirement Sys 35,205 38,738 34,470 57,199 56,087 -1.90% 5302 Long Term Disability Insurance 848 970 770 780 1,365 75.00% 5303 Life Insurance Premiums 284 250 215 363 363 0.00%
5304 Workers Compensation Insurance 32,676 27,562 43,500 42,850 18,242 -57.40% 5305 Medicare Tax- Employer's Share 5,364 5,547 4,580 7,519 7,672 2.00% 5306 Unfunded Accrued Liability 66,269 71,817 80,522 80,522 79,706 -1.00% 5307 Deferred Comp/Part-Time 528 174 0 405 0 -100.00%
5308 Deferred Compensation/Full-tim 7,803 9,037 10,312 14,771 13,215 -10.50% 5309 Unemployment Insurance 892 1,066 1,227 1,050 1,290 22.90% 5310 Section 125 Benefit Allow. 68,710 64,363 60,890 77,262 83,389 7.90% 6402 Telephone/Fax Charges 3,708 3,531 1,547 1,859 2,655 42.80% 6403 Cell Phone Charges 0 0 1,436 1,325 1,300 -1.90%
6404 Internet Charges 0 0 455 674 800 18.70%
6405 Copier Lease/Paper Charges 1,965 2,470 1,280 1,750 1,750 0.00% 6411 Advertising/Bids and Notices 20,166 12,439 10,700 37,080 20,500 -44.70% 6414 Professional Dues 0 957 0 2,829 3,529 24.70%
6415 Publications/Subscriptions 59 433 244 1,794 1,850 3.10% 6416 Office Supplies/Expendable 8,809 2,403 1,299 4,500 2,500 -44.40% 6417 Software Costs 0 0 0 23,239 14,200 -38.90%
6418 Postage / Other Mailing Charge 4,840 3,509 1,498 5,360 4,000 -25.40% 6419 Food 470 483 283 1,000 1,000 0.00%
6423 Office Furniture 0 0 0 0 3,400 0.00%
6440 Contracted Services 250,062 77,727 85,570 560,570 545,000 -2.80% 6447 Cap/Master/Other Plan Updates 0 97,153 235,407 235,407 0 -100.00% 6451 Bank Service Charges 1,325 902 454 0 500 0.00%
6530 Conference/Training/Ed 12,698 11,114 983 23,200 19,200 -17.20% 6536 Tuition Reimbursement 0 0 0 0 1,000 0.00%
6610 Contingency 0 0 0 3,400 0 -100.00%
6900 Interfund Charge - Fac. Maint. 11,155 10,135 8,108 10,135 10,135 0.00% 6902 Interfund Charges- Central Sup 322 152 76 208 237 13.90% 6903 Interfund Charges - Cost Distr 21,435 0 0 0 0 0.00% 6918 Interfund Charges- Comp Maint 22,643 22,169 20,938 26,173 25,175 -3.80% 6920 Interfund Charges - Computer R 6,052 10,333 5,030 6,288 7,870 25.20% 6924 Interfund Charges- Motor Renta 857 680 896 1,120 979 -12.60% 7000 Vehicles and Equipment 0 0 0 10,500 0 -100.00%
Total Expense $ 950,881 $ 852,156 $ 921,612 $ 1,747,622 $ 1,446,730 Total Net Surplus/(Deficit) (697,302) $ $ (571,640) $ (465,876) $ (1,247,622) $ (1,271,730) 2025-2026 Operating Budget | City of Madera 149
THIS PAGE IS INTENTIONALLY LEFT BLANK
Department Summary
The Building Division is one of the divisions that cumulatively make up the Community Development Department.
The Building Division ensures the safe occupancy of buildings by verifying construction compliance with building and fire codes, which is achieved through the application and
enforcement of State laws and City ordinances governing the construction, use, and maintenance of structures on private and public property. In this capacity, the Building Division administers federal, state, and municipal regulations regarding architectural compliance, structural stability, seismic safety, electrical, mechanical, plumbing, accessibility for people with disabilities, energy conservation, green building, and tenant protection during construction.
Services provided by the division include public counter permitting operations, plan reviews, inspections, and
maintenance of permit and construction records.
Responsibility
The Building Division is responsible for reviewing activities associated with on-site (private property) construction projects. It administers the building permit process, which includes the submittal of building plans, subsequent plan check for compliance with City and State building code
requirements, and the issuance of certificates of occupancy.
The typical timing of this process varies. Plan review times for expedited projects range from 2 to 4 weeks, whereas typical projects range from 6 to 8 weeks. The City contracts with a Fire 2025-2026 Operating Budget | City of Madera 151
Building Department
Marshal who performs plan check reviews and field
inspections to ensure compliance with the California Fire Code.
Projects requiring a building permit include new construction, remodels, modifications to existing plumbing and electrical systems, and heavy mechanical equipment (heating,
ventilation, and air conditioning systems).
Certain types of construction and installation projects that do not require a building permit include:
Any structure less than 120 square feet without
plumbing or electrical work
Surface treatments (paint, tile, etc.)
On-site concrete work, not in an accessible path
Fences that do not require footings
The Permitting Process
Over-the-counter: These permits are standard for
single-family homeowners and can be completed
with relative ease, saving the customer time.
Common permits that do not require a plan check
include water heater replacements, re-roofs,
electrical service upgrades, window replacement, and
HVAC replacements.
Plan Check: More complex permits that require
plans, such as new commercial/industrial buildings,
new homes, tenant improvements, or extensive
house remodels. As part of this process, applicants
submit plans identifying proposed improvements.
Staff reviews the plans to ensure compliance with
state building codes and meets the minimum
requirements.
Inspections: The building division has a 24-hour
inspection request line. Inspections requested prior
to 4 pm are completed the next business day.
Key Accomplishments
Overview of accomplishments in FY 2024/25:
The Building Division was active in issuing 2,259
building permits. That reflects a reduction of
approximately 352 permits compared to the 2,611
building permits issued in the previous fiscal year. The Building Division has also performed 4,596
commercial and residential inspections, with all
inspections completed the next business day from the
requested date.
To expedite the review process and enhance
customer service, the following programs have been
successfully implemented:
o SolarAPP+. This program expedites and
streamlines the review and permitting process
for Residential Solar (PV) plans. This process is
entirely electronic and has been streamlined to
24 hours, from permit application to permit
issuance. A total of 624 Residential PV permits
have been issued from the beginning of the FY to
present. Of those, 423, or 67.8%, were processed
and approved through the SolarAPP+ application.
o Electronic Submittals. The transition to fully
electronic plan submittals and plan reviews was
initiated on December 19, 2024.
o Bluebeam. The Projects and Sessions modules of
this program have allowed electronic distribution
of plans for plan check. This eliminates the need
for complex copies of plans, expediting the
review process and saving customers the time
and expense of submitting paper copies.
o Electronic Plan Checks. The new Plans Examiner
workstation has been upgraded to allow them to
perform fully electronic plan checks.
o The digitization of paper records, such as permit
applications, building plans, and supplementary
documents, continues. Some digitized files have
been uploaded to Munis and attached to specific
permit records, creating a searchable database.
o Since its implementation, this program, used in
conjunction with Microsoft Surface tablets, has
enabled Building Inspectors to update inspection
statuses in real time from the field.
Notable completed projects include:
California Custom Processing (CCP) Phase II on
Aviation Drive.
CCP Solar Roof and Parking Canopies on Aviation
Drive.
Linden Tree Apartments on Linden St.
152 City of Madera | 2025-2026 Operating Budget
Linden Residential Complex on Linden St.
Madera Place Apartments on Milano Ave.
Madera County Food Bank on Knox St.
Cannable Cannabis Store on E. Yosemite Ave.
Evapco - Phase 1 and Phase 2 Remodel on W. Almond
Ave.
Crescent View Public Charter School Phase 1 on
Cleveland Ave.
Walmart Remodel on Cleveland Ave.
Social Vocational Services on Cleveland Ave.
Camarena Health Center (Foundation Laboratory) on
Almond Ave.
Notable projects under construction:
Mi Rancho Market on E. 4th St.
Miles Chemical (Phase 1 + Phase 2) on Pecan St.
Camarena Health Center (Dental) on Almond Ave.
Gas Station/Convenience store on Almond Ave.
7/11 travel center on Avenue 17 & Golden State.
Industrial Warehouse at Freedom Industrial Park.
Crescent View Public Charter School Phase 2 on
Cleveland Ave.
Domino's Pizza on W. Olive Ave.
Madera Unified Schools - Meal Prep on S. Pine St.
Jehovah’s Witnesses Assembly Hall Remodel on
Sunset Ave.
The Arc on Country Club Drive.
Stiiizy Cannabis Dispensary on Country Club Drive.
Goals & Performance Measures
Staff continues to provide plan review reports
promptly; however, efforts are ongoing to streamline
the Permit Application Intake at the Front Counter to
process new projects more efficiently.
Staff has responded to all building inspection
requests the following business day, which will
continue to be the goal.
The Department:
o Spearheading coordination with Tyler
Technologies to unlock available Munis modules,
which will enable more interdepartmental
collaboration.
o Continue to explore Munis’ Notification modules
to eventually eliminate the paper correction
notices and utilize the automatic email
notifications through the Field Inspector App and
Munis.
o Initiated a project with Tyler Technologies to
implement the Customer Self-Service (CSS) Portal
in Munis to allow for electronic permit
applications and plan submittals to streamline
and expedite the plan check review and
permitting process.
o Begin a training program with a series of virtual
training sessions through CALBO and ICC.
Require that appropriate staff attend the yearly
CALBO Education Weeks. CALBO offers training
sessions in a variety of code topics, ranging from
traditional trades to Accessibility.
Plans are in progress to utilize more of the newly
established SB 1186 fund. This fund will be used to
train staff in ADA and Accessibility issues and
solutions.
Department Fund Summary
The Building Division currently has six budgeted full-time positions, and a contracted fire consultant who reviews plans for compliance with the California Fire Code and the Building Code.
The Building Department is currently staffed with:
Chief Building Official
Two Building Inspectors
2025-2026 Operating Budget | City of Madera 153
One Plans Examiner
One Permit Technician
One Administrative Assistant
One Consultant for Fire Inspections and Building and
Fire Plan Checks
154 City of Madera | 2025-2026 Operating Budget
10204200 Building
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 4100 Permit Fees 80,776 56,442 34,604 50,000 44,000 -12.00% 4103 Revenue/ Energy Regulation Fee 24,725 16,575 10,431 15,000 12,650 -15.70% 4104 Permits - Fire 130,173 104,077 51,923 100,000 66,000 -34.00% 4105 Permits - Building 1,088,548 813,504 633,092 695,000 700,000 0.70% 4106 Permits - Electrical 49,329 50,182 32,894 20,000 44,000 120.00% 4108 Permits - Mechanical 15,204 13,344 15,217 10,500 18,000 71.40% 4109 Permits - Plumbing 17,529 24,311 11,322 14,000 15,000 7.10% 4119 S.M.I.P. - City Share 543 3,051 738 95 1,200 1163.20% 4120 SB-1473- City Share 0 3,338 0 0 0 0.00%
4121 SB-1186 City Share - Bldg 8,829 1,877 -28 5,000 5,000 0.00% 4208 Late Payment/Other Penalty 34,617 39,345 45,182 20,000 45,000 125.00% 4222 Overtime Fees 143,231 63,748 16,560 60,000 12,900 -78.50% 4225 Revenue/ Plan Archival Fees 25,211 21,958 6,558 16,000 9,000 -43.80% 4226 Plan Check Fees 473,847 271,535 151,152 270,000 154,000 -43.00% 4434 Grants 0 0 76 0 60,000 0.00%
4657 Miscellaneous Revenue 5,868 3,153 1,805 2,500 2,272 -9.10% 4659 Refunds and Reimbursements 0 120 0 0 0 0.00%
Total Revenue $ 2,098,430 $ 1,486,558 $ 1,011,526 $ 1,278,095 $ 1,189,022 5000 Salaries/Full-time 310,191 398,524 352,059 429,360 468,767 9.20% 5005 Salaries/Part-time 26,397 38,274 5,605 70,177 0 -100.00% 5100 Salaries/Overtime 8,503 8,503 3,280 3,000 5,000 66.70% 5105 Salaries/Leave Payout 0 12,229 911 0 0 0.00%
5110 Salaries/Uniform Pay 500 571 679 0 500 0.00%
5200 Salaries/Auto & Expense Allow 129 129 107 129 0 -100.00% 5300 Public Employee Retirement Sys 38,076 49,965 40,548 52,094 52,437 0.70% 5302 Long Term Disability Insurance 957 1,270 979 1,021 1,265 23.90% 5303 Life Insurance Premiums 298 349 333 412 433 5.10%
5304 Workers Compensation Insurance 30,695 33,448 43,393 43,525 22,012 -49.40% 5305 Medicare Tax- Employer's Share 5,376 6,921 5,345 7,469 7,006 -6.20% 5306 Unfunded Accrued Liability 81,521 86,216 96,665 96,665 95,686 -1.00% 5307 Deferred Comp/Part-Time 1,047 313 85 675 0 -100.00% 5308 Deferred Compensation/Full-tim 11,591 8,765 8,910 12,493 12,830 2.70% 5309 Unemployment Insurance 1,115 1,176 1,296 1,197 1,290 7.80% 5310 Section 125 Benefit Allow. 53,329 65,934 88,307 88,517 142,454 60.90% 6402 Telephone/Fax Charges 6,896 6,857 2,300 2,270 0 -100.00% 6403 Cell Phone Charges 0 0 2,506 3,130 3,200 2.20%
6404 Internet Charges 0 0 638 804 780 -3.00%
6405 Copier Lease/Paper Charges 1,028 17,176 9,538 8,587 5,857 -31.80% 6414 Professional Dues 560 1,538 665 1,800 1,810 0.60%
6415 Publications/Subscriptions 2,400 0 0 1,000 3,960 296.00% 6416 Office Supplies/Expendable 6,354 10,197 2,567 10,500 3,500 -66.70% 6418 Postage / Other Mailing Charge 809 19 9 1,000 500 -50.00% 6419 Food/Meals 0 0 0 0 1,000 0.00%
6425 Vehicle Fuel, Supplies & Maint 4,676 4,068 3,399 4,230 4,410 4.30% 6440 Contracted Services 412,356 312,882 305,467 420,000 420,000 0.00% 6451 Bank Service Charges 23,380 34,371 9,132 35,000 15,000 -57.10% 6530 Conference/Training/Ed 6,046 3,916 6,998 12,200 12,855 5.40% 6532 Maintenance/Other Supplies 0 1,003 1,352 0 540 0.00% 6560 Liability / Property Insurance 0 1,059 1,202 1,202 1,882 56.60% 6562 Retiree Insurance Premiums 2,022 978 0 1,200 1,200 0.00% 6900 Interfund Charge - Fac. Maint. 10,043 9,125 7,300 9,125 9,125 0.00% 6902 Interfund Charges- Central Sup 541 86 274 308 435 41.20% 6903 Interfund Charges - Cost Distr 22,380 0 0 0 0 0.00% 6907 Interfund Chrg/Vehicle Replcmt 3,683 4,350 5,298 6,623 8,707 31.50% 6908 Interfund Chrg/Vehicle Maint. 7,158 8,433 5,459 6,824 7,705 12.90% 2025-2026 Operating Budget | City of Madera 155
10204200 Building
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 6918 Interfund Charges- Comp Maint 22,643 22,169 20,938 26,173 25,175 -3.80% 6920 Interfund Charges - Computer R 6,052 10,333 5,030 6,288 7,870 25.20% 6924 Interfund Charges- Motor Renta 1,486 1,194 1,570 1,962 1,725 -12.10% 6926 Interfund Chg Risk Charges 0 0 104 130 343 163.80% 7000 Vehicles and Equipment 0 39,855 0 0 1,600 0.00%
Total Expense $ 1,110,238 $ 1,202,196 $ 1,040,247 $ 1,367,090 $ 1,348,859 Total Net Surplus/(Deficit) 988,192 $ $ 284,362 $ (28,721) $ (88,995) $ (159,837) 156 City of Madera | 2025-2026 Operating Budget
Department Summary
The Engineering Department is one of the units that make up the Community Development Department. The mission of the Engineering Department is to serve the needs of residents by providing professional engineering services to the community and city government. The department is dedicated to
maintaining the highest level of responsiveness, which serves to characterize a business-friendly environment forserving our community.
The Engineering Division includes both Inspection and Design.
The Inspection team provides construction management and inspection services on private development projects,
encroachment permit projects, and Capital Improvement
Program projects.
The Design team provides engineering and public facility design, plan review, administration, permitting, and
construction of public works and development projects,
including infrastructure, Capital Improvement Program, and replacement projects.
In addition, the department is responsible for enhancing mobility and safety citywide through ongoing transportation planning, traffic engineering, and signal operations activities.
Responsibility
The Engineering Department, under the direction of the City Engineer, is responsible for overseeing, planning, designing, and implementing infrastructure projects.
Some of the Department's functions include:
Transportation, water, sanitary sewer, and storm
drainage engineering
Asset management of transportation, drainage, and
other City infrastructure. Long-range planning for
capacity and financial support (rate studies).
Construction Management & Inspection (CM&I) –
Managing Capital Improvement Program projects and
public works contracts for city departments,
inspection and oversight of private development
grading, sanitary sewer, water, stormwater and
improvements, inspection, and oversight of all
activity in the public right-of-way and provides
project management and development services for
civic projects
2025-2026 Operating Budget | City of Madera 157
Engineering Department
Serve as the construction manager for projects not
initiated in the Engineering Department, which
include the Police Department Parking Lot, the Town
and Country Park Restrooms, and a Transit Facility
Canopy
Program, plan, design, and administer the
construction of the annual Capital Improvement
Program in cooperation with other departments
Issue permits for work in the public right-of-way
Inspect construction within the public right-of-way
Plan check on all development plans, parcel maps,
subdivision maps, including those that impact other
department functions
Manage the National Pollutant Discharge Elimination
System (NPDES) program activities
Manage traffic engineering and transportation
planning activities
Provide Interagency Coordination with agencies such
as Caltrans, County of Madera, Madera Irrigation
District, Madera County Transportation Commission,
and Authority (MCTC & MCTA)
Implement Council programs and policies to meet the
City's current and future infrastructure needs
Provide ongoing, informative communications to City
Council and residents regarding key objectives,
challenges, and accomplishments
Participation in the Sustainable Groundwater
Management Act (SGMA) activities that include
preparation of the Groundwater Sustainability Plan
(GSP) and the five-year update
Participate in the Technical Advisory Committee of
the MCTC and MCTA, and planning, programming,
and oversight of local, state, and federal
transportation funding sources
Provide support to City Departments in areas of
infrastructure planning and construction
Key Accomplishments
The Department’s accomplishments are most visible in the completion of projects, those currently underway, and the assistance provided toward other Council endeavors.
Overview of accomplishments in FY 2024/25:
Submitted 25 applications (2 State, 23 Federal) to
various agencies and offices to secure additional
project funding. Not all awards are final, but some of
the already approved funds awarded are:
o Active Transportation Program (ATP) – Awarded
$6,201,000 of $7,756,000 in improvements for
pedestrian and transportation safety
o Congestion Mitigation & Air Quality - $2,868,000:
CMAQ Funds will be used for upcoming alley
paving projects within the City
o Carbon Reduction Program (CRP) - $149,000: CRP
Funds will be used to build new pedestrian
facilities within the City
o Safe Streets & Roads for All - $338,520: SS4A
Funds will be used to create a Citywide Local
Road Safety Plan
o Highway Safety Improvement Program (CMAQ) -
$370,000: Will be used for turn-lane
improvements at the intersection of Country
Club and Ellis
o Railroad Crossing Elimination (RCE) - $1,600,000:
Funds will be used to study and preliminary
design for a future grade separation at the
intersection of Country Club and Gateway
Partnered with the Madera County Transportation
Commission on a Measure T Renewal Plan. Voters
approved the item in November 2024.
As part of setting up an on-call program in FY
2024/25, the following additional task orders have
been issued:
o 2 Water Projects
o 1 Storm Drain Projects
This program assigns task orders to qualified consultants in lieu of traditional requests for proposals (RFPs), which are now reserved for larger, more complex projects.
Designed and managed various Road Rehabilitation or
Miscellaneous Paving Projects, including:
158 City of Madera | 2025-2026 Operating Budget
City Street 3R and ADA, Cycle 2022-23 – various
locations – Construction anticipated Fall 2025
RMRA Seals and Overlay, Cycle 2021/22 –
Construction anticipated Summer, 2025
RMRA Seals and Overlays, Cycle 2022/23 -
Construction anticipated Summer 2025
Almond Avenue Traffic Study – A final draft of the
traffic report has been submitted for staff review; this is a required step to extend Almond Ave and fill the
gap between Stadium Rd & Pine St
Partnered with Caltrans for the Downtown CAPM
project, which will include a reconfiguration of
Yosemite Ave in Downtown. Construction is
anticipated to begin as early as January 2026
Managing the design and construction of multiple
pedestrian facilities, including:
Utilizing the newly acquired Pavement Management
Program software presented to Council on May 21,
2024, as a basis for more accurate selection of streets for rehabilitation, ensuring the roads that need
treatment first are worked into current projects.
Schnoor Avenue sidewalk project from Sunset to
Riverside (Congestion Management and Air Quality
(CMAQ) and Measure T) – Construction to begin this
fall.
Washington School sidewalk project (CMAQ) –
Construction to begin this fall.
Affordable Housing and Sustainable Communities
(AHSC) grant project, which includes sidewalks, bike
lanes, stop sign flashers, and rapid flashing pedestrian crossing beacons. Flashing beacons have been
installed, 80% of the sidewalks are now under
construction, with the remaining 20% anticipated to
be installed before the end of the calendar year.
Granada pedestrian crosswalk at Town and Country
Park
Managing the design and construction of new traffic
signals at:
Lake Street and Sherwood Way – Construction is
underway, the project is expected to be completed in
the Fall.
Lake/4th/Central Intersection roundabout following a
study of alternatives. The project is currently being
evaluated for a roundabout at the Council’s direction
rather than a traffic signal as initially planned.
Intersections of Olive Avenue at Knox and Olive
Avenue at Roosevelt as part of the Olive Avenue
Widening project. Olive Avenue at Knox is estimated
for completion this Fall, while Olive Avenue at
Roosevelt will be constructed as part of the final
phase of the widening project anticipated in FY
2027/28.
Cleveland and Granada – The traffic signal will be out to bid by late June, with construction anticipated in
February 2026, following the arrival of the signal
equipment.
D Street and South Street - The traffic signal will be out to bid by late June, with minor intersection
improvements scheduled to commence in August.
Traffic signal construction is anticipated to begin in
February 2026, following the arrival of the signal
equipment.
Bridges:
Managing design of a new arterial width bridge over
the Fresno River at Westberry Boulevard that is
estimated to have a construction value of
approximately $16,000,000
Replace the Clark Street Bridge located just west of
Country Club Drive as a result of a recent fire that
destroyed the bridge. Estimated value of the
replacement is approximately $1,100,000
Managing design and construction of sewer and water
projects identified in the CIP:
New Water Storage Tank in northeast Madera – Land
for the future tank site has been acquired, with
construction anticipated in the next 18 months to two
years.
Water Well 37 - Previously drilled, this project will see the installation of a new pump and associated
electrical equipment. Construction is anticipated to
commence in the summer.
2025-2026 Operating Budget | City of Madera 159
Managed the installation of 50 new water meters and
worked with the Public Works Department to repair
an additional 100 water meters.
Completed or nearing completion of $33 million in FY
2024/25.
Through June 7, 2024, 164 encroachment permits
within the public right-of-way were issued, compared
to 298 at the same time last year and 367 two years
ago.
The City has encumbered all of the $24 million in
American Recovery Act funding and is on track to
expend all funds by the December 2026 deadline.
Successfully completed the Avenue 13 Cured in Place
Pipeline (CIPP) project.
Goals & Performance Measures
Continue to support the Council and its goals toward
a more livable community through, in part,
infrastructure that supports the community today
and into the future.
Advance Council infrastructure and planning priority
projects in a manner that demonstrates the highest
ideals of commitment to current and future residents.
Continued efforts to recruit new team members with
the continuing goal of reducing project backlog while
minimizing impacts to the General Fund through
continued allocation of staff time to those projects.
Provide ongoing ADA improvements to city sidewalk
facilities throughout the city as funding becomes
available.
Continue support of SGMA activities previously
identified.
Continue to pursue grant opportunities that advance
projects of importance that include pedestrian safety,
critical infrastructure enhancements, or repairs,
including water, sewer, and storm drainage.
Continue to take advantage of the on-call consultant
agreements to accelerate the construction of vitally
necessary infrastructure and plan for a one-year
extension before the end of the calendar year.
Changes/Additions to Budget
The Proposed Budget contains appropriations for:
$5,225,000 for street overlays (Measure T –
Rehab/Reconstruction Fund and Measure T –
Supplemental Street Maintenance Fund)
$1,200,000 to support Public Works’ Street Division
activities (Measure T – Street Maintenance Fund)
$1,180,912 for sidewalk improvements throughout
Madera (Local Transportation Fund, Measure T)
Department Fund Summary
The department is responsible for one departmental budget, as well as numerous project and program-related budgets that are too voluminous to be repeated in this summary document.
The budget is comprised of multiple funds, including:
Local Transportation Funds
Measure T
Gas Tax Funds
Staff time charges to CIP projects in which staff have been assigned
Landscape Maintenance District management fees
Drainage System Operations Fund
Private Development Impact Fees
General Fund
Department Staffing & Structure
The department is currently budgeted with:
17 full-time positions, of which 4 are vacant
3 part-time positions
160 City of Madera | 2025-2026 Operating Budget
10204300 Engineering
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 4100 Permit Fees 2,730 2,421 1,496 2,500 2,500 0.00%
4104 Permits - Encroachment 90,400 47,478 31,879 45,000 45,000 0.00% 4216 Inspection/Plan Check Fees 158,115 117,761 205,014 150,000 150,000 0.00% 4344 Interfund Charges/ Project Mgt 561,280 954,652 886,969 850,000 943,843 11.04% 4347 Intrfnd Charges/ LA Zone Fees 50,089 53,062 15,747 19,684 19,684 0.00% 4355 Transfer-In 572,000 684,360 701,800 701,800 671,000 -4.39% 4434 Grants 0 0 84 0 0 0.00%
4657 Miscellaneous Revenue 20,865 106,869 32,712 0 0 0.00% 4659 Refunds and Reimbursements 2,042 0 6,503 0 0 0.00% Total Revenue $ 1,457,521 $ 1,966,603 $ 1,882,204 $ 1,768,984 $ 1,832,027 5000 Salaries/Full-time 1,173,869 1,178,307 1,122,414 1,490,462 1,664,166 11.70% 5005 Salaries/Part-time 140,912 136,268 113,058 309,209 121,617 -60.70% 5100 Salaries/Overtime 1,618 3,418 1,356 2,500 2,500 0.00% 5105 Salaries/Leave Payout 16,284 3,553 1,703 0 0 0.00% 5110 Salaries/Uniform Pay 1,000 1,357 643 1,000 900 -10.00% 5200 Salaries/Auto & Expense Allow 1,087 1,029 857 1,029 900 -12.50% 5300 Public Employee Retirement Sys 128,138 142,281 133,586 177,203 190,420 7.50% 5302 Long Term Disability Insurance 2,821 3,304 2,905 3,226 4,030 24.90% 5303 Life Insurance Premiums 891 893 863 1,151 1,201 4.30% 5304 Workers Compensation Insurance 120,981 100,075 154,976 156,613 58,496 -62.60% 5305 Medicare Tax- Employer's Share 20,157 19,889 18,530 26,796 26,805 0.00% 5306 Unfunded Accrued Liability 240,372 232,686 260,889 260,889 258,244 -1.00% 5307 Deferred Comp/Part-Time 3,952 234 0 675 147 -78.20% 5308 Deferred Compensation/Full-tim 40,558 40,325 39,332 54,172 60,753 12.10% 5309 Unemployment Insurance 2,721 2,781 3,697 3,381 4,138 22.40% 5310 Section 125 Benefit Allow. 203,905 225,149 226,644 256,807 320,389 24.80% 6401 Gas and Electric Utilities 24,795 26,284 26,999 26,557 36,500 37.40% 6402 Telephone/Fax Charges 10,742 10,081 4,291 3,477 4,600 32.30% 6403 Cell Phone Charges 0 0 2,732 2,528 3,560 40.80%
6404 Internet Charges 0 0 1,265 1,261 1,600 26.90%
6405 Copier Lease/Paper Charges 2,964 10,595 6,876 8,500 8,525 0.30% 6411 Advertising/Bids and Notices 1,601 2,322 1,956 2,000 2,000 0.00% 6414 Professional Dues 0 0 0 0 360 0.00%
6415 Publications/Subscriptions 329 160 0 489 489 0.00% 6416 Office Supplies/Expendable 3,343 3,118 2,641 5,500 10,000 81.80% 6417 Software Costs 15,058 14,553 11,970 17,800 26,470 48.70% 6418 Postage / Other Mailing Charge 1,378 306 604 1,500 1,500 0.00% 6425 Vehicle Fuel, Supplies & Maint 6,198 6,099 5,612 6,343 6,750 6.40% 6440 Contracted Services 142,078 223,979 100,469 132,423 105,200 -20.60% 6444 Contracted Services/ Legal 0 0 147 0 0 0.00%
6451 Bank Service Charges 0 2,092 585 800 400 -50.00%
6530 Conference/Training/Ed 1,643 1,767 543 5,000 4,225 -15.50% 6532 Maintenance/Other Supplies 1,988 2,645 129 1,500 1,500 0.00% 6536 Tuition Reimbursement 0 0 2,400 2,400 2,400 0.00%
6560 Liability / Property Insurance 0 78,483 3,949 3,949 4,778 21.00% 6900 Interfund Charge - Fac. Maint. 18,613 25,544 20,435 25,544 25,544 0.00% 6902 Interfund Charges- Central Sup 1,249 997 552 1,813 1,407 -22.40% 6903 Interfund Charges - Cost Distr 79,139 0 0 0 0 0.00% 6907 Interfund Chrg/Vehicle Replcmt 5,888 7,788 5,007 6,259 6,260 0.00% 6908 Interfund Chrg/Vehicle Maint. 12,436 14,650 9,935 12,419 14,023 12.90% 6918 Interfund Charges- Comp Maint 91,704 89,786 84,800 106,000 101,962 -3.80% 6920 Interfund Charges - Computer R 24,510 41,848 20,372 25,465 31,875 25.20% 6924 Interfund Charges- Motor Renta 586 466 612 765 669 -12.50% 6926 Interfund Chg Risk Charges 0 0 342 427 870 103.70% 7000 Vehicles and Equipment 0 0 119 10,500 2,800 -73.30% 2025-2026 Operating Budget | City of Madera 161
10204300 Engineering
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 7050 Construction/Infrastructure 0 0 0 0 0 0.00%
8200 Transfer Out 0 0 30,644 30,644 0 -100.00%
8210 Transfers Out/Debt Service 1,653 4,303 4,302 4,302 4,302 0.00% Total Expense $ 2,547,161 $ 2,659,415 $ 2,431,743 $ 3,191,278 $ 3,125,275 Total Net Surplus/(Deficit) (1,089,640) $ $ (692,812) $ (549,539) $ (1,422,294) $ (1,293,248) 162 City of Madera | 2025-2026 Operating Budget
Department Summary
The Parks and Community Services (PCS) Department provides a wide range of direct services to the public and is divided into three major operational divisions:
Administration
Recreation & Community Services
Parks Maintenance
The divisions work collectively to provide high-quality recreational pursuits, preserve parks and open space areas, entertain, and provide leisure services to community members of all ages.
Subdivisions include youth recreation, youth and adult sports, aging services, aquatics, landscape maintenance districts, median landscaping, facilities & centers, and special events.
The PCS Department also hosts special community events such as Movies in the Park, the Pomegranate Festival, Fishing Derbies, Halloween Family Day, golf tournaments, and Madera Eats.
Responsibility
Administration:
Preparation of grant applications and oversight of
allocated funds.
Development of departmental policies and
procedures that align with mandated, required, and
other guidance as provided by local, state, or federal
laws.
Actively participates and helps create annual budget
and staffing projections.
Responsible for human resource management
activities and payroll submissions.
Contract oversight and management for the efficient
maintenance and operation of the municipal golf
course by the Director.
2025-2026 Operating Budget | City of Madera 163
Parks & Community Services Department
Recreation & Community Services:
Oversight and management of recreation facilities,
such as community and youth centers, senior centers,
and the aquatic complex.
Implementation and management of recreation
programming for community members of all ages
including educational and leisure classes; youth,
adapted, and adult sports; swimming lessons and
other aquatics programming; day camps;
fitness/wellness programs; leadership and career
preparedness; and drop-in recreation programs for
youth, including sports, crafts, technology, and music
studio.
Parks Maintenance:
Management, oversight, and maintenance of varioussized parks, skate park, cross-city trail system, and other greenbelts and walkways throughout the City.
Oversight of median island landscape maintenance
activities citywide.
Management of the landscape maintenance activities
of the City's 80 Landscape Maintenance Zones (LMZs).
Oversight, maintenance, and protection of the City's
urban forest and citywide tree maintenance.
Regular cleanup in the Fresno River to help prevent
hazardous conditions.
Key Accomplishments
Overview of accomplishments in FY 2024/25:
Grants:
Secured the Outdoor Recreation Legacy Partnership
Program grant funding, towards a new park
development for Tozer Park. The grant is offered
through a 50 percent match program, meaning the
City will receive $659,640 toward the total project
cost of $1,319,280. The City was 1 out of 3 statewide
projects selected under Round 6B, and 1 out of 11
nationwide.
Submitted the Outdoor Recreation Legacy
Partnerships Program (ORLP) grant, requesting a total
of $2,512,500 in match funding towards the Sunrise
Rotary Sports Complex (SRSC) Expansion.
An application for CDBG funds was submitted on
December 13, 2024, requesting a total of $413k. The
amount requested is intended to cover the
improvements needed at the Centennial Park Pool
Complex, such as improvements to the deck, drainage
repairs, a new canopy, reconstruction of the pool
equipment and chemical room, and repairs to the
main building.
Capital Improvements:
Frank Bergon Senior Center:
o Notice of Completion for the kitchen
improvements made possible with Community
Development Block Grant (CDBG) award funding
of $148,386.
o Installed a safety perimeter fence for $137,623.
This project was made possible by the CDBG
award towards improvements at the site.
Completed restroom renovations at Lions Town &
Country Park, with $177,952 funding from the 2018
Parks Bond Act Per Capita Grant Program. The
restroom sits between the park’s most utilized
baseball fields, facing Howard Road.
Hosted ribbon cuttings for the grand openings of:
o A new playground at Sunrise Rotary Sports
Complex on Saturday, February 1, 2025.
o Rancho Santa Fe Park on Saturday, November 23,
2024.
Replaced the front exterior doors at the Pan Am
Center
Executed the Construction Agreement for the
Thaddeus Sran Playground at Centennial Park repairs
and replacement due to arson for $202,600.
Added interactive equipment at McNally Park, with
the installation of musical equipment. The installation includes free-standing musical instruments on a
surfaced play area.
164 City of Madera | 2025-2026 Operating Budget
The Lion’s Town & Country Park amphitheater
underwent an exterior painting.
Partnerships and Programs:
Secured agreements with the California Conservation
Corps for assistance with the following:
o River cleanup efforts, specifically vegetation and
bush growth along the Fresno River
o Citywide tree trimming efforts
o Citywide landscape maintenance efforts
o Fuel reduction along the Fresno River
Executed Amendment No. 2 with West Coast
Arborist, Inc. (WCA) for citywide tree management
and maintenance services. This will allow the City to
maintain services through November 3, 2026.
Executed a Lease Agreement for facility utilization of the Millview Community Center with the Community
Action Partnership of Madera County (CAPMC). This
Lease allows CAPMC to continue the Head Start
program off-site, extending the Lease through May
31, 2027.
Lion’s Town & Country Park hosted the weeklong
Northern CA Little League Tournament, with a kick-off
ceremony on July 20, 2024.
From December 2024 to February 2025, staff took on
the additional duties of providing janitorial services
for the following sites, as the City worked on finalizing a new agreement with a new vendor:
o Police Department
o Intermodal Transportation
o Transit Center (Independence Drive)
o City Hall
o Engineering Department building
The City division partnered with Madera Unified
School District (MUSD) to host two summer camps,
each one weeklong. Summer camps took place from
July 8 to July 19, 2024. The summer camps served 120
students.
Secured a Consultant Services Agreement with MUSD
to conduct a Winter Enrichment STEAM Camp,
estimated to serve over 70 students. The camp was
scheduled for January 6-10, 2025. The Agreement
was not to exceed $27,552.50, to be reimbursed by
MUSD.
Completed a partnership with the Madera County
Department of Public Health (MCDPH) for the
CalFresh Healthy Living Program. The partnership
consisted of an Agreement Valued at $27k, under
which the City would implement programming
promoting healthy eating, an active lifestyle, and
traffic safety. The programming completed included:
o Whip It Up Wednesday
o Toddler Time
o Karate With Me
Hosted 2 Traffic Safety Events on July 29 and
September 29, 2024, as part of the CalFresh Healthy
Living Program Agreement.
Hosted a Community Clean Up Event at the Lions
Town & Country Park on Saturday, May 31, 2025. The
event was also made possible by the CalFresh Healthy
Living Program Agreement.
The first day of the Aquatics season was June 11,
2024. The season ran through September 29, 2024.
Aquatics programming included:
o Open Swim
o Private Swim Lessons
o Water Babies Lessons
o Aqua Dash
o Aquatics Facility Rental Opportunities
Secured a donation of $10k from Pacific Gas & Electric Company towards the City’s Movies in the Park series.
Programming for the Aging Services included:
Pickleball Class
Weekly Day Trips
Games/Bingo
Bailoterapia
Pickleball Class
Arts & Crafts
Chair Yoga
Tech Class
Knit n Knots
Tai Chi
Karaoke
Executed an agreement with the Fresno-Madera Area
Agency on Aging for the Title III C1 Congregate
Nutrition Program for Older Adults. The agreement
not to exceed $56k runs through June 30, 2025. This
agreement allows for a congregate meal program at
both the Frank Bergon Senior Center and the PanAmerican Center. Youth Sports division programming included:
2025-2026 Operating Budget | City of Madera 165
Youth Flag Football
Tiny Tikes
Adaptive Sports
Basketball
Futsal
T-ball
Adult sports programming also included:
Open Basketball
Open Gym Volleyball
Softball
Golf
o The 4th of July Golf tournament took place at the
Madera Municipal Golf Course. A total of 125
golfers were hosted, and approximately $13k
was collected from registration and raffle
drawings.
o The Spring Swing Golf Tournament was held on
March 22, 2025. The event was successful with
74 golfers registering.
The City held two fishing derbies at the Madera
Municipal Golf Course on September 21, 2024, and
March 22, 2025.
Madera Eats: Teamed up with the Recreation division
for a thrilling evening of delicious food and festive
trick-or-treating at Lions Town and Country Park. The
event took place on Saturday, October 19, 2024.
There were food vendors, craft vendors, resource
booths, games, and prizes for best costume.
Participated in four Walk to School events, partnering with the MCDPH.
o October 2, 2024, meeting at Pan-American Park
to walk to James Monroe Elementary
o October 11, 2024, meeting at Centennial Park to
walk to Washington Elementary
o October 16, 2024, meeting at McNally Park to
walk to Sierra Vista Elementary, Virginia Lee Rose
Elementary, and Martin Luther King Middle
School
o October 23, 2024, meeting at Parkdale Village
Apartments to walk to Cesar Chavez Elementary
In conjunction with the Madera County Tourism
Alliance, participated in the Pomegranate Festival on
November 2, 2024, at the Madera Fairgrounds.
Approximately 7,500 people were in attendance.
Movies:
o Holiday Movie Night at the John Wells Youth
Center took place on Saturday, December 14,
2024, with the special screening of Dr. Seuss’
How the Grinch Stole Christmas.
o Halloween Movie Night at Lions Town & Country
Park took place on Friday, October 18, 2024, with
a special screening of Hocus Pocus.
o Movies in the Park served over 1,000 people
throughout the summer series from July to
August 2024. A total of 8 shows took place.
The Jolly Trolley Lights Tour took place on the evening of Tuesday, December 17, 2024. The event was fully
booked and required 10 City buses to meet demand.
The City crowned Steven Fabionar and Leticia
Ceballos as the best-decorated house for the 2nd
consecutive year.
In 2024, the last event was Winter Wonderland, on
December 20, 2024. This is a holiday-themed event
featuring games, crafts, concession items, and raffle
prizes.
Installed new rental signage at Lion’s Town & Country Park & Sunrise Rotary Sports Complex to streamline
field reservations and improve public access.
Projects Planned for FY 2025/26
Complete the trail rehabilitation at Lions Town &
Country Park, with funding from the Department of
Parks and Recreation of $500k and the Natural
Resources Agency totaling $1.1M for a total of $1.6M
towards improvements at the park.
Complete installation of batting cages at Lions Town
& Country Park, in part with a $25k donation from
DICKS Sporting Goods Foundation, and additional
funds from the General Fund to complete the project
to standards. Project budgeted at $96k in the Parks
Grant Fund.
Complete the rehab of several parking lots.
Resurfacing will include parking lots at the Pan Am,
166 City of Madera | 2025-2026 Operating Budget
Center, John Wells Youth Center, Rotary Park, Sunrise
Rotary Sports Complex and the Frank Bergon Senior
Center. A grant for $642,172 was secured for said
improvements.
Complete or begin construction on two new park
projects: James Taubert Park and Tozer Park.
Progress towards the demolition of the Mexican
American Activity Center and the Casa Building.
In partnership with the Facilities Department, make
the following improvements at the 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
Goals & Performance Measures
To better serve the community, the department will
implement measures to track feedback from visitors
about programming and asset conditions more
effectively.
Sports programming will aim to expand youth flag
football by hosting a league. This goal will be tracked through registration and participation data.
Other Sports programming goals include increasing
adult sports and youth tournaments, as well as
increasing the number of sports programs available in
general, since registrations exceed capacity for
existing programming.
Changes/Additions to Budget
$20k to add stage curtains at the Pan American
Center
$5,800 to replace chairs at the John Wells Youth
Center
$5k to add goal posts at Almond Park
$10k to replace the goal posts at Sunrise Rotary
Sports Complex
$10k to create a McNally Park volleyball court area
$96k in the Parks Grant Fund, towards the completion
of batting cages at the Lions Town & Country Park
$126,152 has been budgeted in the Golf Course Fund
to address deferred maintenance issues, including
the dedicated $75k plus additional capital funding,
per Council direction, from unspent revenues at the
Golf Course toward capital improvements
$110k for improvements to the John Wells Youth
Center
Department Fund Summary
The Department is responsible for 11 individual budgets, which include:
Administration
Aging Services
Aquatics
Community & Recreation Centers
Golf Course
Landscape Maintenance District (LMD)
Median Landscaping
Parks Maintenance
Recreation
Special Events
Sports
The Department also oversees additional Parks Grant Funds, such as:
CDBG CIP
CDBG MLS
FMAAA
LTC Trail Funding
MUSD Agreements
MCDPH Agreements
Prop 68
Administration
The Administration Division is devoted to managing and
overseeing the entire PCS Department. Specific functions include managing the department’s purchasing, safety, policy, grant writing, grant management, procedures, and marketing, as well as all fiscal and contractual functions.
2025-2026 Operating Budget | City of Madera 167
Aging Services
The Aging Services budget funds the operations of two senior centers and associated programming for senior citizens. This budget includes senior recreation programs, enrichment
classes, and day trips.
Aquatics
The Aquatics Program budget covers the maintenance,
operations, and staffing of the swimming pool complex, as well as programming services. Revenue is received from concession stands, swimming lessons, and pool rentals.
Community & Recreation Centers
The Center's budget provides personnel, maintenance, and operational support for the department’s community centers.
Centers included are the John W. Wells Youth Center, PanAmerican Community Center, Bergon Senior Center, Youth Hut, Mexican American Center, Millview Center, Zero Gravity Skate Park, and LTC Amphitheater. Revenue is primarily
received from rentals of these centers.
Golf Course
The PCS Department oversees the Golf Course budget, which supports a contract with a private vendor who manages the operations and maintenance of the City's municipal golf course.
Landscape Maintenance District
The Landscape Maintenance District budget supports staff efforts to maintain landscaping in the City's 80 distinct zones.
Revenues are generated solely from assessments paid by
individual parcel owners with their biannual property tax payments.
Median Landscaping
The Median Island budget provides for landscaping
maintenance and upkeep of median islands throughout the city. Gas tax is the sole source of revenue for the activities reflected within this cost center. This work is contracted to an outside vendor.
Parks Maintenance
The Parks Maintenance budget funds full and part-time
personnel engaged in the maintenance of all the City parks, trails, and public green spaces. Day-to-day operations include maintaining turf, trees, landscaping, trails, public restrooms, picnic areas, and pavilions, as well as addressing repairs, vandalism, and capital improvement projects. Revenue in this budget is tracked through rentals of parks and pavilion spaces, as well as fees paid by local baseball and soccer leagues for utilization of field space and lighting.
Recreation
The Recreation budget reflects revenues and expenses
necessary to support maintenance and operations, materials, and staffing for delivering recreation programs and activities.
Revenue is received through concession stands and
partnership agreements.
Special Events
The Special Events budget details revenues and expenditures for community events, including golf tournaments, Movies in the Park, Pomegranate Festival, Madera Eats, etc. Revenue in this budget is generated from tournament registration fees, photo booth services, and donations.
Sports
The Sports budget reflects revenues and expenditures related to youth and adult sports programming. The Department
provides organized, fee-based sports leagues and
tournaments for Madera residents of all ages. Basketball, softball, T-Ball, flag football, and soccer are among the department's many sports offerings. This budget tracks
revenue received from registration fees and league fees associated with the youth and adult sports programming.
Department Staffing & Structure
The Department is organized into three divisions with some functional overlap. It relies on a significant number of parttime employees to support a range of services, including landscaping, after-school and sports programs, senior services, and aquatics. The full-time team includes a Director, one Administrative Analyst, one Administrative Assistant, one Parks Manager (currently vacant), four Program Coordinators, one Parks Supervisor, one Lead Worker, and 11 Maintenance employees.
168 City of Madera | 2025-2026 Operating Budget
10206000 Parks Administration
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 4301 Donations 40 0 0 0 0 0.00%
4344 Interfund Charges/ Project Mgt 73 0 0 0 0 0.00%
4434 Grants 0 0 1,294 0 0 0.00%
4649 Admin Fees 11,026 14,713 12,101 10,000 12,868 28.70% 4659 Refunds and Reimbursements 0 10,000 306 0 0 0.00%
Total Revenue $ 11,138 $ 24,713 $ 13,701 $ 10,000 $ 12,868 5000 Salaries/Full-time 140,849 236,437 226,330 274,317 290,277 5.80% 5005 Salaries/Part-time 49,740 25,071 18,989 17,485 10,321 -41.00% 5100 Salaries/Overtime 1,076 866 0 750 0 -100.00%
5200 Salaries/Auto & Expense Allow 0 0 2,625 0 900 0.00% 5300 Public Employee Retirement Sys 19,360 29,587 26,624 33,488 33,202 -0.90% 5302 Long Term Disability Insurance 282 591 540 621 621 0.00% 5303 Life Insurance Premiums 169 257 232 266 266 0.00%
5304 Workers Compensation Insurance 17,304 21,013 24,995 25,344 11,216 -55.70% 5305 Medicare Tax- Employer's Share 2,874 3,983 3,712 4,414 4,538 2.80% 5306 Unfunded Accrued Liability 34,895 44,078 49,420 49,420 48,919 -1.00% 5307 Deferred Comp/Part-Time 68 509 697 656 387 -41.00% 5308 Deferred Compensation/Full-tim 5,747 8,035 4,806 6,069 5,880 -3.10% 5309 Unemployment Insurance 361 697 917 670 948 41.50%
5310 Section 125 Benefit Allow. 26,637 53,555 52,956 61,433 63,991 4.20% 6402 Telephone/Fax Charges 3,557 3,813 2,878 2,778 3,500 26.00% 6403 Cell Phone Charges 0 0 351 635 1,100 73.20%
6404 Internet Charges 0 0 368 494 500 1.20%
6405 Copier Lease/Paper Charges 974 4,962 2,558 4,252 4,520 6.30% 6411 Advertising/Bids and Notices 352 210 0 0 0 0.00%
6412 Advertising/Other 258 0 0 0 0 0.00%
6413 Promotional Items 2,976 609 870 1,000 1,000 0.00%
6415 Publications/Subscriptions 0 1,367 995 2,590 2,590 0.00% 6416 Office Supplies/Expendable 1,192 1,422 1,238 1,500 1,500 0.00% 6417 Software Costs 0 0 0 1,860 1,950 4.80%
6418 Postage / Other Mailing Charge 0 300 21 500 100 -80.00% 6425 Vehicle Fuel, Supplies & Maint 0 0 0 0 1,000 0.00% 6440 Contracted Services 5,459 1,333 0 0 0 0.00%
6451 Bank Service Charges 0 1 0 100 0 -100.00%
6530 Conference/Training/Ed 695 7,785 1,928 7,000 4,500 -35.70% 6532 Maintenance/Other Supplies 574 3,838 4,699 5,400 2,500 -53.70% 6902 Interfund Charges- Central Sup 455 76 137 152 227 49.30% 6918 Interfund Charges- Comp Maint 16,982 16,627 15,704 19,630 18,882 -3.80% 6920 Interfund Charges - Computer R 4,539 7,750 3,773 4,716 5,903 25.20% 7000 Vehicles and Equipment 0 0 7,244 8,057 0 -100.00%
Total Expense $ 337,378 $ 474,772 $ 455,604 $ 535,597 $ 521,238 Total Net Surplus/(Deficit) (326,240) $ $ (450,059) $ (441,903) $ (525,597) $ (508,370) 2025-2026 Operating Budget | City of Madera 169
10206100 Parks
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 4171 Rents and Leases/ Athletic Fie 27,277 28,441 24,192 25,000 26,000 4.00% 4172 Rents and Leases/ Ath Field Ut 12,937 22,604 20,787 20,000 26,000 30.00% 4173 Rents and Leases/Lions Pavil 6,990 7,085 5,452 5,000 5,000 0.00% 4174 Rents and Leases/Rotary Pavil 5,141 6,199 3,552 4,000 4,000 0.00% 4175 Rents and Leases/Millview Pavi 1,950 1,725 1,870 2,500 2,500 0.00% 4301 Donations 1,000 1,000 0 0 0 0.00%
4346 Interfund Charges/ Cost Dist 90,000 90,000 73,800 92,250 92,250 0.00% 4347 Intrfnd Charges/ LA Zone Fees 60,516 64,120 22,270 27,838 27,840 0.00% 4355 Transfer-In 180,000 180,000 180,000 180,000 180,000 0.00% 4360 Transfer-In CIP 609,307 0 0 0 0 0.00%
4434 Grants 396,524 0 10,124 0 0 0.00%
4600 Assessments 1,729 1,344 1,536 1,536 1,536 0.00%
4657 Miscellaneous Revenue 240 568 521 0 0 0.00%
4659 Refunds and Reimbursements 12,555 22,932 62,136 5,000 5,000 0.00% Total Revenue $ 1,406,166 $ 426,018 $ 406,240 $ 363,124 $ 370,126 5000 Salaries/Full-time 594,286 622,953 507,137 769,319 706,463 -8.20% 5005 Salaries/Part-time 151,337 181,527 79,812 211,600 165,011 -22.00% 5100 Salaries/Overtime 47,261 69,319 73,720 50,000 50,000 0.00% 5105 Salaries/Leave Payout 1,212 1,993 16,993 0 0 0.00% 5110 Salaries/Uniform Pay 2,900 3,214 2,486 0 2,900 0.00% 5300 Public Employee Retirement Sys 76,577 87,740 66,553 109,500 86,527 -21.00% 5302 Long Term Disability Insurance 1,736 1,820 1,419 1,982 1,801 -9.10% 5303 Life Insurance Premiums 779 772 664 948 871 -8.10% 5304 Workers Compensation Insurance 78,422 65,920 85,296 84,954 122,217 43.90% 5305 Medicare Tax- Employer's Share 13,298 13,256 10,164 15,634 14,104 -9.80% 5306 Unfunded Accrued Liability 167,058 162,595 182,302 182,302 180,455 -1.00% 5307 Deferred Comp/Part-Time 8,525 6,386 2,523 7,935 6,188 -22.00% 5308 Deferred Compensation/Full-tim 23,805 25,311 20,592 34,894 29,223 -16.30% 5309 Unemployment Insurance 4,130 3,646 3,208 2,165 2,887 33.30% 5310 Section 125 Benefit Allow. 228,084 193,832 148,680 217,116 198,922 -8.40% 6401 Gas and Electric Utilities 70,432 98,873 73,406 73,152 107,789 47.30% 6402 Telephone/Fax Charges 4,388 5,397 1,794 1,659 1,956 17.90% 6403 Cell Phone Charges 0 0 2,940 2,642 1,745 -34.00%
6404 Internet Charges 0 0 458 631 549 -13.00%
6416 Office Supplies/Expendable 1,131 490 1,165 1,000 1,000 0.00% 6423 Office Furniture 0 0 22,889 22,889 0 -100.00%
6425 Vehicle Fuel, Supplies & Maint 74,029 66,479 38,957 69,022 69,022 0.00% 6428 Repairs 0 570 23,777 40,000 52,500 31.30%
6440 Contracted Services 432,430 259,216 306,640 316,048 307,492 -1.10% 6444 Contracted Services/ Legal 0 0 1,118 0 0 0.00%
6461 Safety Inspections/Repairs 654 421 195 1,000 0 0.00% 6501 Parks On-line Registration 9,810 14,090 12,322 9,000 13,200 46.70% 6530 Conference/Training/Ed 0 0 0 2,500 2,500 0.00%
6532 Maintenance/Other Supplies 136,986 180,019 120,961 140,591 153,442 9.10% 6560 Liability / Property Insurance 1,797 193,877 297,722 297,722 272,560 -8.50% 6610 Contingency 0 0 0 30,000 30,000 0.00%
6900 Interfund Charge - Fac. Maint. 8,077 18,204 14,563 18,204 18,204 0.00% 6902 Interfund Charges- Central Sup 39,860 41,972 30,779 29,396 35,134 19.50% 6903 Interfund Charges - Cost Distr 56,867 0 0 0 0 0.00% 6907 Interfund Chrg/Vehicle Replcmt 70,396 81,230 81,864 102,330 130,525 27.60% 6908 Interfund Chrg/Vehicle Maint. 96,667 116,780 79,052 98,815 114,317 15.70% 6918 Interfund Charges- Comp Maint 22,643 22,169 20,938 26,173 25,175 -3.80% 6920 Interfund Charges - Computer R 6,052 10,333 5,030 6,288 7,870 25.20% 6924 Interfund Charges- Motor Renta 12,835 9,143 13,582 16,977 13,914 -18.00% 6926 Interfund Chg Risk Charges 0 0 25,730 32,162 49,630 54.30% 170 City of Madera | 2025-2026 Operating Budget
10206100 Parks
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 7030 Facilities And Improvements 219 34,375 69,577 142,704 25,000 -82.48% 7040 Parks/Facilities Equipment 308,663 50,314 77,371 69,087 0 0.00% 8200 Transfer Out 0 232,500 0 0 0 0.00%
8210 Transfers Out/Debt Service 12,890 32,694 32,684 32,684 32,683 0.00% 8260 Transfer-Out CIP 0 0 0 0 96,000 0.00%
Total Expense $ 2,766,236 $ 2,909,432 $ 2,557,064 $ 3,271,025 $ 3,129,776 Total Net Surplus/(Deficit) (1,360,070) $ $ (2,483,414) $ (2,150,824) $ (2,907,901) $ (2,759,650) 2025-2026 Operating Budget | City of Madera 171
10206110 Landscape Maintenance District Services
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 4347 Intrfnd Charges/ LA Zone Fees 271,297 287,433 343,198 428,998 450,449 5.00% 4434 Grants 0 0 3,803 0 0 0.00%
Total Revenue $ 271,297 $ 287,433 $ 347,001 $ 428,998 $ 450,449 5000 Salaries/Full-time 114,975 124,497 140,675 147,078 147,042 0.00% 5005 Salaries/Part-time 154,982 119,006 99,832 170,720 149,292 -12.60% 5100 Salaries/Overtime 10,861 16,323 13,772 10,000 10,000 0.00% 5105 Salaries/Leave Payout 0 0 683 0 0 0.00%
5110 Salaries/Uniform Pay 500 571 429 0 500 0.00%
5300 Public Employee Retirement Sys 10,894 13,565 16,264 16,974 15,366 -9.50% 5302 Long Term Disability Insurance 294 359 418 394 397 0.80% 5303 Life Insurance Premiums 148 152 187 168 163 -3.00% 5304 Workers Compensation Insurance 16,309 18,955 27,813 27,970 23,785 -15.00% 5305 Medicare Tax- Employer's Share 2,738 3,884 3,996 4,947 4,608 -6.90% 5306 Unfunded Accrued Liability 18,581 18,375 20,602 20,602 20,393 -1.00% 5307 Deferred Comp/Part-Time 2,304 4,578 3,744 6,402 5,599 -12.50% 5308 Deferred Compensation/Full-tim 4,648 5,086 6,333 6,811 6,176 -9.30% 5309 Unemployment Insurance 993 1,381 2,905 478 683 42.90% 5310 Section 125 Benefit Allow. 50,712 47,877 40,608 46,190 50,558 9.50% 6403 Cell Phone Charges 0 0 0 0 650 0.00%
6416 Office Supplies/Expendable 0 0 0 0 150 0.00%
6425 Vehicle Fuel, Supplies & Maint 10,277 12,448 9,841 12,878 14,166 10.00% 6440 Contracted Services 0 0 0 0 1,000 0.00%
6532 Maintenance/Other Supplies 2,489 19,835 6,981 10,000 11,000 10.00% 6560 Liability / Property Insurance 0 643 730 730 1,371 87.80% 6907 Interfund Chrg/Vehicle Replcmt 8,067 9,467 9,840 12,300 16,200 31.70% 6908 Interfund Chrg/Vehicle Maint. 12,875 15,168 9,819 12,274 17,396 41.70% 6926 Interfund Chg Risk Charges 0 0 63 79 250 216.50%
Total Expense $ 422,646 $ 432,168 $ 415,535 $ 506,995 $ 496,745 Total Net Surplus/(Deficit) (151,350) $ $ (144,735) $ (68,534) $ (77,997) $ (46,296) 172 City of Madera | 2025-2026 Operating Budget
10206120 Median Landscaping
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 134,580 150,730 150,732 150,732 197,458 31.00% Total Revenue $ 134,580 $ 150,730 $ 150,732 $ 150,732 $ 197,458 6440 Contracted Services 127,835 163,290 138,169 154,626 197,458 27.70% Total Expense $ 127,835 $ 163,290 $ 138,169 $ 154,626 $ 197,458 Total Net Surplus/(Deficit) 6,745 $ $ (12,560) $ 12,563 $ (3,894) $ - 2025-2026 Operating Budget | City of Madera 173
10206200 Recreation
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 4186 Leisure/Enrichment Fees 55 42 950 1,000 0 -100.00% 4258 Concession 3,217 2,617 988 3,000 2,000 -33.30%
4659 Refunds and Reimbursements 0 23,604 410 0 0 0.00%
Total Revenue $ 3,271 $ 26,263 $ 2,348 $ 4,000 $ 2,000
5000 Salaries/Full-time 55,428 39,149 32,292 38,068 40,427 6.20% 5005 Salaries/Part-time 176,904 136,865 119,030 160,058 123,758 -22.70% 5100 Salaries/Overtime 2,804 3,453 726 3,000 1,000 -66.70% 5105 Salaries/Leave Payout 2,614 0 0 0 0 0.00%
5300 Public Employee Retirement Sys 7,415 4,739 3,531 4,092 4,224 3.20% 5302 Long Term Disability Insurance 179 125 97 109 109 0.00% 5303 Life Insurance Premiums 72 52 44 51 50 -2.00%
5304 Workers Compensation Insurance 21,229 13,228 17,529 17,435 17,422 -0.10% 5305 Medicare Tax- Employer's Share 3,605 2,784 2,370 3,082 2,540 -17.60% 5306 Unfunded Accrued Liability 13,231 18,616 20,873 20,873 20,661 -1.00% 5307 Deferred Comp/Part-Time 6,323 5,104 4,523 6,002 4,641 -22.70% 5308 Deferred Compensation/Full-tim 2,247 1,523 1,345 1,606 1,648 2.60% 5309 Unemployment Insurance 3,129 2,132 2,275 399 356 -10.80% 5310 Section 125 Benefit Allow. 16,522 4,346 3,259 3,780 3,780 0.00% 6401 Gas and Electric Utilities 5,766 22,378 0 23,237 0 -100.00% 6402 Telephone/Fax Charges 528 712 0 0 0 0.00%
6403 Cell Phone Charges 0 0 631 0 600 0.00%
6404 Internet Charges 0 0 548 900 700 -22.20%
6412 Advertising/Other 4 0 1,042 1,200 1,200 0.00%
6416 Office Supplies/Expendable 951 629 75 1,000 1,000 0.00% 6440 Contracted Services 3,115 2,496 0 0 0 0.00%
6444 Contracted Services/ Legal 0 0 9 0 0 0.00%
6445 Field Trips 0 0 0 3,000 3,000 0.00%
6480 Program Expense 6,398 13,998 0 0 0 0.00%
6530 Conference/Training/Ed 1,769 1,583 433 3,000 1,800 -40.00% 6532 Maintenance/Other Supplies 10,405 12,564 6,840 10,000 10,000 0.00% 6902 Interfund Charges- Central Sup 76 0 0 25 38 52.00% 6903 Interfund Charges - Cost Distr 3,293 0 0 0 0 0.00% 8210 Transfers Out/Debt Service 3,467 274 274 274 274 0.00% Total Expense $ 347,472 $ 286,749 $ 217,747 $ 301,191 $ 239,228 Total Net Surplus/(Deficit) (344,201) $ $ (260,486) $ (215,399) $ (297,191) $ (237,228) 174 City of Madera | 2025-2026 Operating Budget
10206218 Senior Citizen Community Service
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 4304 Donations/C-2 0 38 0 0 0 0.00%
4315 Fundraising 2,009 2,135 3,882 2,000 2,000 0.00%
4355 Transfer-In 21,402 0 0 0 0 0.00%
4659 Refunds and Reimbursements 0 0 1,045 0 0 0.00%
Total Revenue $ 23,410 $ 2,173 $ 4,928 $ 2,000 $ 2,000
5000 Salaries/Full-time 29,363 51,526 47,651 55,572 56,401 1.50% 5005 Salaries/Part-time 61,776 60,191 54,461 69,931 68,472 -2.10% 5100 Salaries/Overtime 671 1,537 817 500 500 0.00%
5300 Public Employee Retirement Sys 7,929 10,694 10,346 9,745 8,502 -12.80% 5302 Long Term Disability Insurance 96 163 148 172 172 0.00% 5303 Life Insurance Premiums 37 63 59 67 67 0.00%
5304 Workers Compensation Insurance 8,196 7,895 11,357 11,044 9,314 -15.70% 5305 Medicare Tax- Employer's Share 1,337 1,577 1,485 1,867 1,859 -0.40% 5306 Unfunded Accrued Liability 16,009 13,857 15,537 15,537 15,380 -1.00% 5307 Deferred Comp/Part-Time 872 1,139 943 2,623 2,568 -2.10% 5308 Deferred Compensation/Full-tim 1,201 2,088 1,978 2,730 2,369 -13.20% 5309 Unemployment Insurance 703 610 920 384 559 45.60%
5310 Section 125 Benefit Allow. 14,958 26,635 25,431 29,205 30,800 5.50% 6401 Gas and Electric Utilities 1,347 1,208 256 1,295 0 -100.00% 6402 Telephone/Fax Charges 2,298 2,585 1,966 1,664 2,239 34.60% 6403 Cell Phone Charges 0 0 0 344 725 110.80%
6404 Internet Charges 0 0 368 492 500 1.60%
6405 Copier Lease/Paper Charges 0 0 1,725 3,000 1,500 -50.00% 6413 Promotional Items 0 261 200 400 400 0.00%
6416 Office Supplies/Expendable 384 448 216 750 750 0.00% 6440 Contracted Services 5,400 780 0 0 0 0.00%
6444 Contracted Services/ Legal 0 0 24 0 0 0.00%
6445 Field Trips 10,947 -2,579 4,209 6,000 4,400 -26.70% 6518 Other Supplies 9,300 -404 0 0 0 0.00%
6530 Conference/Training/Ed 220 831 65 3,000 1,800 -40.00% 6532 Maintenance/Other Supplies 4,566 5,274 17 4,500 500 -88.90% 6903 Interfund Charges - Cost Distr 4,324 0 0 0 0 0.00% 7040 Parks/Facilities Equipment 0 -5,400 0 0 0 0.00%
8210 Transfers Out/Debt Service 165 699 699 699 699 0.00% Total Expense $ 182,099 $ 181,677 $ 180,880 $ 221,521 $ 210,476 Total Net Surplus/(Deficit) (158,688) $ $ (179,504) $ (175,952) $ (219,521) $ (208,476) 2025-2026 Operating Budget | City of Madera 175
10206220 Sports Programs
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 4200 Adult Sport Fees 29,956 35,539 39,677 30,000 35,000 16.70% 4248 Revenue/Youth Sports 52,767 61,296 53,044 55,000 55,000 0.00% 4301 Donations 5,253 2,445 1,056 2,500 2,500 0.00%
Total Revenue $ 87,976 $ 99,281 $ 93,777 $ 87,500 $ 92,500 5000 Salaries/Full-time 13,584 54,381 47,670 55,572 0 -100.00% 5005 Salaries/Part-time 80,144 79,332 69,659 83,508 75,390 -9.70% 5100 Salaries/Overtime 433 498 285 500 32,234 6346.80%
5300 Public Employee Retirement Sys 1,306 5,797 5,564 6,802 5,114 -24.80% 5302 Long Term Disability Insurance 38 173 149 172 96 -44.20% 5303 Life Insurance Premiums 15 66 59 67 48 -28.40%
5304 Workers Compensation Insurance 8,446 9,508 12,261 12,252 11,133 -9.10% 5305 Medicare Tax- Employer's Share 1,414 1,958 1,762 2,111 1,767 -16.30% 5307 Deferred Comp/Part-Time 3,034 2,863 2,440 3,132 2,828 -9.70% 5308 Deferred Compensation/Full-tim 503 2,218 2,001 2,730 2,055 -24.70% 5309 Unemployment Insurance 1,193 1,133 1,401 879 1,174 33.60% 5310 Section 125 Benefit Allow. 6,282 28,201 25,356 29,205 30,800 5.50% 6403 Cell Phone Charges 0 0 0 0 600 0.00%
6412 Advertising/Other 753 774 152 1,000 1,000 0.00%
6416 Office Supplies/Expendable 152 313 406 500 500 0.00% 6428 Repairs 0 0 1,971 3,000 3,000 0.00%
6440 Contracted Services 10,695 12,628 14,748 15,000 15,000 0.00% 6501 Parks On-line Registration 185 0 0 0 0 0.00%
6503 Parks Online Registration 0 0 0 2,445 2,000 -18.20% 6530 Conference/Training/Ed 0 0 0 3,000 1,800 -40.00%
6532 Maintenance/Other Supplies 10,503 9,488 4,397 10,000 10,000 0.00% 6903 Interfund Charges - Cost Distr 106 0 0 0 0 0.00%
8200 Transfer Out 0 41,000 0 0 0 0.00%
Total Expense $ 138,786 $ 250,332 $ 190,280 $ 231,875 $ 196,539 Total Net Surplus/(Deficit) (50,810) $ $ (151,052) $ (96,504) $ (144,375) $ (104,039) 176 City of Madera | 2025-2026 Operating Budget
10206230 Aquatics Programs
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 4238 Public Swim 5,062 6,091 3,593 5,000 5,000 0.00%
4258 Concession 4,944 6,147 1,619 4,500 4,500 0.00%
4259 Lessons 10,370 22,059 11,860 10,000 10,000 0.00%
4260 Pool Rentals 7,220 13,068 9,144 8,000 8,000 0.00%
4659 Refunds and Reimbursements 0 0 10,637 0 0 0.00%
Total Revenue $ 27,596 $ 47,364 $ 36,854 $ 27,500 $ 27,500 5000 Salaries/Full-time 17,603 18,050 25,644 29,033 30,106 3.70% 5005 Salaries/Part-time 49,399 72,402 61,201 77,968 102,146 31.00% 5100 Salaries/Overtime 1,528 1,555 526 1,500 1,000 -33.30% 5300 Public Employee Retirement Sys 4,596 4,446 3,803 5,266 4,687 -11.00% 5302 Long Term Disability Insurance 58 58 72 87 87 0.00% 5303 Life Insurance Premiums 22 22 30 36 36 0.00%
5304 Workers Compensation Insurance 6,127 7,558 10,184 9,417 10,297 9.30% 5305 Medicare Tax- Employer's Share 1,010 1,526 1,303 1,637 2,014 23.00% 5307 Deferred Comp/Part-Time 1,388 2,780 2,175 2,655 3,537 33.20% 5308 Deferred Compensation/Full-tim 720 737 989 1,332 1,247 -6.40% 5309 Unemployment Insurance 661 1,274 895 874 1,274 45.80% 5310 Section 125 Benefit Allow. 8,976 9,400 8,205 9,462 9,905 4.70% 6401 Gas and Electric Utilities 9,046 10 0 0 0 0.00%
6402 Telephone/Fax Charges 273 321 298 276 0 -100.00%
6403 Cell Phone Charges 0 0 0 74 0 -100.00%
6428 Repairs 2,496 8,211 5,519 7,500 7,500 0.00%
6440 Contracted Services 13,229 12,790 14,276 14,532 19,300 32.80% 6444 Contracted Services/ Legal 0 0 243 0 0 0.00%
6460 Pre-Employment Costs 0 1,610 0 1,500 1,500 0.00%
6480 Program Expense 0 7,520 1,366 7,000 8,000 14.30%
6530 Conference/Training/Ed 1,817 1,430 0 500 350 -30.00% 6532 Maintenance/Other Supplies 8,231 5,209 7,372 8,000 8,000 0.00% 6560 Liability / Property Insurance 0 2,382 9,933 9,933 11,776 18.60% 6900 Interfund Charge - Fac. Maint. 4,013 9,043 7,234 9,043 9,043 0.00% 6903 Interfund Charges - Cost Distr 69 0 0 0 0 0.00%
6926 Interfund Chg Risk Charges 0 0 858 1,073 2,144 99.80% 7030 Facilities And Improvements 0 26,305 0 0 0 0.00%
8210 Transfers Out/Debt Service 5,538 7,115 7,113 7,113 7,113 0.00% Total Expense $ 136,799 $ 201,754 $ 169,241 $ 205,811 $ 241,062 Total Net Surplus/(Deficit) (109,204) $ $ (154,389) $ (132,387) $ (178,311) $ (213,562) 2025-2026 Operating Budget | City of Madera 177
10206240 Community & Recreation Centers
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 4155 Rents/ Bergon Center 3,613 3,558 7,075 4,500 4,500 0.00% 4166 Lease/Colocator Lease 0 17,691 20,840 20,630 20,630 0.00% 4167 Rents and Leases 16,438 29,529 16,114 9,000 19,215 113.50% 4168 Rents/ Pan Am Center 11,375 26,719 20,434 20,000 20,000 0.00% 4181 Youth Program Leases 990 3,675 245 0 0 0.00%
4183 Rents/Youth Hut 680 479 920 1,500 500 -66.70%
4261 Programs Fees 0 5,746 0 0 0 0.00%
4301 Donations 300 0 7,651 10,000 0 -100.00%
4434 Grants 0 0 1,917 0 0 0.00%
4657 Miscellaneous Revenue 0 0 400 0 0 0.00%
4659 Refunds and Reimbursements 39,824 675 78,772 0 0 0.00% Total Revenue $ 73,220 $ 88,071 $ 154,368 $ 65,630 $ 64,845 5000 Salaries/Full-time 17,573 30,067 26,460 30,873 31,334 1.50% 5005 Salaries/Part-time 26,612 46,249 43,239 67,568 49,504 -26.70% 5100 Salaries/Overtime 1,164 5,752 578 1,000 1,000 0.00% 5300 Public Employee Retirement Sys 4,479 7,062 5,382 7,991 7,309 -8.50% 5302 Long Term Disability Insurance 58 96 83 95 95 0.00% 5303 Life Insurance Premiums 22 37 33 38 39 2.60%
5304 Workers Compensation Insurance 4,041 5,975 8,754 8,690 8,154 -6.20% 5305 Medicare Tax- Employer's Share 664 1,206 1,023 1,475 1,199 -18.70% 5307 Deferred Comp/Part-Time 575 1,349 1,269 1,903 928 -51.20% 5308 Deferred Compensation/Full-tim 717 1,228 1,111 1,517 1,316 -13.20% 5309 Unemployment Insurance 302 613 623 369 529 43.40%
5310 Section 125 Benefit Allow. 8,979 15,667 14,087 16,225 17,111 5.50% 6401 Gas and Electric Utilities 82,474 87,891 83,961 80,831 104,021 28.70% 6402 Telephone/Fax Charges 27,884 25,229 24,447 26,326 29,500 12.10% 6403 Cell Phone Charges 0 0 351 1,551 650 -58.10%
6404 Internet Charges 0 0 816 1,329 1,200 -9.70%
6412 Advertising/Other 0 1,741 0 1,000 2,000 100.00%
6416 Office Supplies/Expendable 0 105 104 100 100 0.00% 6428 Repairs 8,979 24,261 5,179 15,000 15,000 0.00%
6440 Contracted Services 149,507 141,200 92,494 120,500 131,500 9.10% 6444 Contracted Services/ Legal 0 0 1,818 0 0 0.00%
6480 Program Expense 0 450 451 3,000 1,000 -66.70%
6530 Conference/Training/Ed 0 0 317 3,000 1,800 -40.00% 6532 Maintenance/Other Supplies 18,926 18,401 12,740 15,000 15,000 0.00% 6560 Liability / Property Insurance 0 66,169 66,748 66,748 80,011 19.90% 6900 Interfund Charge - Fac. Maint. 140,056 249,981 199,985 249,981 249,981 0.00% 6902 Interfund Charges- Central Sup 0 0 0 3 0 -100.00%
6903 Interfund Charges - Cost Distr 156 0 0 0 0 0.00%
6918 Interfund Charges- Comp Maint 47,550 46,555 43,970 54,963 52,869 -3.80% 6920 Interfund Charges - Computer R 12,709 21,699 10,563 13,204 16,528 25.20% 6926 Interfund Chg Risk Charges 0 0 5,769 7,211 14,569 102.00% 7000 Vehicles and Equipment 0 0 0 0 5,500 0.00%
7030 Facilities And Improvements 0 13,641 0 0 25,800 0.00% 7040 Parks/Facilities Equipment 2,166 0 0 0 0 0.00%
8210 Transfers Out/Debt Service 15,485 53,133 53,117 53,117 53,115 0.00% Total Expense $ 571,077 $ 865,757 $ 705,471 $ 850,608 $ 918,662 Total Net Surplus/(Deficit) (497,857) $ $ (777,686) $ (551,103) $ (784,978) $ (853,817) 178 City of Madera | 2025-2026 Operating Budget
10206270 Special Events
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 4301 Donations 31,000 16,450 700 0 0 0.00%
4315 Fundraising 9,777 450 0 0 0 0.00%
4657 Miscellaneous Revenue 42 10,290 20,537 10,000 13,000 30.00% 4659 Refunds and Reimbursements 0 160 10,000 0 10,000 0.00% 4683 Program Revenue 55,000 0 0 0 0 0.00%
Total Revenue $ 95,819 $ 27,350 $ 31,237 $ 10,000 $ 23,000 5000 Salaries/Full-time 26,892 36,657 25,532 30,506 24,822 -18.60% 5005 Salaries/Part-time 9,838 3,195 7,941 8,960 9,239 3.10% 5100 Salaries/Overtime 1,097 899 272 500 31,434 6186.80% 5105 Salaries/Leave Payout 0 0 0 0 0 0.00%
5300 Public Employee Retirement Sys 3,408 4,922 3,737 4,839 8,724 80.30% 5302 Long Term Disability Insurance 86 118 84 94 170 80.90% 5303 Life Insurance Premiums 34 47 34 38 56 47.40%
5304 Workers Compensation Insurance 3,332 2,979 3,471 3,437 2,482 -27.80% 5305 Medicare Tax- Employer's Share 567 615 548 600 867 44.50% 5306 Unfunded Accrued Liability 6,926 6,952 7,795 7,795 7,716 -1.00% 5307 Deferred Comp/Part-Time 328 126 369 336 347 3.30%
5308 Deferred Compensation/Full-tim 1,085 1,487 1,126 1,479 3,095 109.30% 5309 Unemployment Insurance 220 142 238 220 397 80.50%
5310 Section 125 Benefit Allow. 10,937 15,187 12,874 14,872 15,669 5.40% 6412 Advertising/Other 0 0 0 0 1,000 0.00%
6415 Publications/Subscriptions 0 621 671 650 1,350 107.70% 6440 Contracted Services 4,461 7,370 26 0 0 0.00%
6518 Other Supplies 2,412 11,503 16,298 18,542 10,000 -46.10% 6532 Maintenance/Other Supplies 14,329 23,775 23,536 26,500 27,750 4.70% 6903 Interfund Charges - Cost Distr 813 0 0 0 0 0.00%
Total Expense $ 86,766 $ 116,594 $ 104,552 $ 119,368 $ 145,118 Total Net Surplus/(Deficit) 9,053 $ $ (89,244) $ (73,315) $ (109,368) $ (122,118) 2025-2026 Operating Budget | City of Madera 179
THIS PAGE IS INTENTIONALLY LEFT BLANK
Enterprise Funds
Revenues & Expenses by Organization
Water
Sewer
Solid Waste
Drainage
Airport
Public Transit
Golf
Enterprise funds are municipal services that are funded through fees charged to partly or wholly cover the costs of the services provided. Enterprise activities are roughly analogous to a private sector business.
Water Fund
The Water Fund obtains its revenues through user fees,
which pays for the operations and maintenance of the
municipal water system including 20 wells, 18 of which are active, a one million gallon above ground storage tank, miles of distribution mains, and approximately 15,000 water
meters and services. The fund supports the City’s efforts to provide clean water to the community, conserve water
resources, and to plan for future growth.
Sewer Fund
The Sewer Fund is funded by user fee revenue which pays for the maintenance and operation of the sewage collection
system and the Wastewater Treatment Plant (WWTP).
Solid Waste Fund
The Solid Waste Fund is funded by user fee revenue which pays for solid waste collection and street sweeping. When the solid waste rates were increased in 2022, revenues were expected to exceed billing by 25 percent for residential customers and 20 percent for commercial customers. The
additional funds help pay for utility billing staff, mailings, postage, etc. In addition, some funds are allocated to the Streets Division for pothole repair, graffiti abatement, tree trimming over public streets, and code enforcement.
Drainage Fund
The Drainage Fund is funded by user fee revenue which pays for drainage. Drainage user fees are expected to remain level in FY 2025/26.
Airport Fund
The Airport Fund is funded by user fees and rental and lease income. Some of the major capital expenses are eligible for grant assistance from the state and/or federal government.
Currently, the airport leases nearby land for agricultural purposes for approximately $170,000 annually. However,
with continual state mandates for water reduction, this revenue source may be eliminated if farming within the city limits is identified as a method for major water use
reduction. It also receives $64,803 in rent from the Golf Course Fund, as the golf course sits on Airport property.
Transit Funds
The Transit Funds consist of both the Madera Metro fixed route system and Dial-A-Ride (DAR). Revenues are generated through federal and state grants as well as local
transportation funds and fare collections. Much of the
Transit capital outlay is funded by grants that are accounted for in Special Revenue Funds.
Golf Course Fund
The Golf Course obtains its revenues through green fees and cart rentals. The golf course is operated by a third-party vendor. With the adoption of a new contract between the City and the golf course operator, $75,000 per year is being deposited in a Golf Course Improvement Account. Per
Council direction, any additional “profit” made at the golf course is also budgeted for capital improvements. For FY 2025/26, there is just over $126,000 budgeted in the Golf Course Improvement Account.
182 City of Madera | 2025-2026 Operating Budget
Enterprise Funds Operating Budget Overview
Enterprise Funds Expense Summaries
FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 PCT
Water Org List ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 20300000-Water Utility 0 130,177 0 0 0 0.00%
20301220-Utility Billing/Water 670,044 730,872 533,080 583,332 620,762 6.42% 20303800-Water Mtnc/Operations 5,570,746 5,888,918 5,056,031 6,475,204 6,916,413 6.81% 20303810-Water Quality Control 923,554 849,913 714,109 842,518 885,031 5.05% 20303820-Water Conservation Program 264,058 491,024 391,578 487,304 -21.77% 381,227 20303825-Integrated Regional Water Mgt 21,347 758,306 (701,688) 0 0 0.00% 20303830-Water Capital Outlay 409,939 4,335,094 5,137,557 24,611,920 25,729,150 4.54% 20303840-Water Debt Service/Rev Bonds 260,583 328,891 746,278 789,327 788,899 -0.05% Total Water $ 8,120,271 $ 13,513,195 $ 11,876,945 $ 33,789,605 $ 35,321,482 Sewer Org List
20401230-Utility Billing/Sewer 338,354 363,353 267,345 294,522 490,211 66.44% 20403400-Sewer Mtnc/Operations 1,481,386 1,583,625 1,458,730 1,744,226 2,620,343 50.23% 20403410-WWT Plant 3,956,480 5,265,343 5,496,004 6,279,562 7,132,723 13.59% 20403420-Sewer Capital Outlay 2,409,192 2,262,730 28,166,011 34,872,447 18,896,806 -45.81% 20403430-WWTP Bond Admin 861,095 2,139,476 229,466 2,529,375 2,530,971 0.06% Total Sewer $ 9,046,506 $ 11,614,527 $ 35,617,556 $ 45,720,131 $ 31,671,054 Solid Waste Org List
47601235-Utility Billing/Garbage 347,103 383,710 267,354 292,722 316,859 8.25% 47603600-Solid Waste Disposal 7,991,536 8,061,835 7,324,764 8,327,220 9,069,573 8.91% 47603620-Solid Waste Recycling 0 0 84 0 0 0.00%
47603630-Street Cleaning 639,014 778,539 772,416 854,632 996,601 16.61% 47603640-Beverage Container Recycling 14,915 6,840 9,516 16,349 0 -100.00% 47603730-Tire Clean Up 25,623 25,260 24,270 30,501 168.96% 82,037 Total Solid Waste $ 9,018,191 $ 9,256,185 $ 8,398,404 $ 9,521,424 $ 10,465,070 Drainage Org List
45003040-Drainage Capital Outlay 0 0 0 587,500 727,500 23.83% 45003080-Drainage Operations 97,324 131,244 113,272 129,645 149,757 15.51% 45003090-Drainage Flood Control 748,716 1,007,842 759,037 914,290 929,252 1.64% Total Drainage $ 846,040 $ 1,139,085 $ 872,309 $ 1,631,435 $ 1,806,509 Airport Org List
20503270-Airport Operations 546,546 581,445 496,206 638,013 727,670 14.05% 20503510-Airport Capital Projects 1,122,981 75,218 125,330 520,553 2,404,300 361.87% Total Airport $ 1,669,527 $ 656,663 $ 621,536 $ 1,158,566 $ 3,131,970 Transit Org List
21285290-Transportation- Dial-A-Ride 1,214,800 1,380,844 1,134,828 1,432,106 1,715,601 19.80% 21285490-Dial-A-Ride Capital Outlay 0 3,300 0 0 87,527 0.00% 21295300-Transportation - Fixed Route 1,634,668 1,987,287 1,633,813 2,255,546 2,248,778 -0.30% 21295425-SB1-State of Good Repair 26,982 0 6,136 760,129 741,053 -2.51% 21295491-Low Carbon Transit Operation 0 0 0 300,000 -70.82% 87,527 21295500-Fixed Route - Capital Outlay 66,623 399,910 33,200 33,200 1711.63% 601,461 21295590-Prop 1B PTMISEA 565,382 364,311 83,038 240,870 0 -100.00% 21295595-Caltrans - Transit Study Grant 6,356 0 0 0 0 0.00% Total Transit $ 3,514,811 $ 4,135,652 $ 2,891,015 $ 5,021,850 $ 5,481,947 Golf Org List
20606290-Golf Operations 64,083 78,540 70,893 84,098 89,481 6.40% 20606295-Golf Course Capital 0 48,945 118,207 142,207 -11.29% 126,152 20606299-Golf Course Debt Service 11,910 874 0 0 0 0.00% Total Golf $ 75,993 $ 128,359 $ 189,100 $ 226,305 $ 215,633 Total Enterprise Funds $ 32,291,338 $ 40,443,666 $ 60,466,866 $ 97,069,316 $ 88,093,665 Expense Summaries
2025-2026 Operating Budget | City of Madera 183
THIS PAGE IS INTENTIONALLY LEFT BLANK
Water
20300000 Water Utility
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 549,552 704,512 1,010,018 750,000 1,200,000 60.00% 4202 Application Fee 28,430 27,485 21,751 28,000 22,000 -21.40% 4206 Revenue/ Const Usage Fee 4,007 4,071 1,268 4,000 3,000 -25.00% 4208 Late Payment/Other Penalty 220,956 259,507 167,907 200,000 225,000 12.50% 4220 Meter Amortization 17,286 21,765 3,698 21,765 4,700 -78.40% 4221 Meter Setup / Relocation Fee 3,007 2,172 2,923 2,172 3,500 61.10% 4224 Revenue/Water Patrol Fines 775 1,600 1,650 1,600 3,000 87.50% 4229 User Charges 11,270,063 11,469,586 9,904,464 11,500,000 11,200,000 -2.60% 4346 Interfund Charges/ Cost Dist 4,327 4,327 3,548 4,435 4,435 0.00% 4659 Refunds and Reimbursements 8,392 -4,944 100 0 1,000 0.00% 4682 Collection Recovery 232,466 574,009 2,450,714 125,000 500,000 300.00% Total Revenue $ 12,339,263 $ 13,064,091 $ 13,568,040 $ 12,636,972 $ 13,166,635 6581 GASB 68-Pension Expense 0 213,369 0 0 0 0.00%
8000 Interest Expense 0 -83,192 0 0 0 0.00%
Total Expense $ - $ 130,177 $ - $ - $ -
Total Net Surplus/(Deficit) 12,339,263 $ $ 12,933,913 $ 13,568,040 $ 12,636,972 $ 13,166,635 186 City of Madera | 2025-2026 Operating Budget
20301220 Utility Billing/Water
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 37,026 26,436 26,436 0 -100.00%
4434 Grants 0 0 1,081 0 0 0.00%
4659 Refunds and Reimbursements 0 4,906 0 0 0 0.00%
4682 Collection Recovery 0 228 250 0 0 0.00%
Total Revenue $ - $ 42,160 $ 27,767 $ 26,436 $ -
5000 Salaries/Full-time 245,825 263,641 146,500 188,650 198,932 5.50% 5100 Salaries/Overtime 1,152 7,266 10,772 1,050 5,000 376.20% 5105 Salaries/Leave Payout 5,511 1,169 1,799 0 0 0.00%
5300 Public Employee Retirement Sys 27,985 32,264 19,451 22,280 22,871 2.70% 5302 Long Term Disability Insurance 609 721 393 385 445 15.60% 5303 Life Insurance Premiums 261 252 187 204 215 5.40%
5304 Workers Compensation Insurance 24,559 22,837 15,405 16,115 10,152 -37.00% 5305 Medicare Tax- Employer's Share 3,468 4,028 2,620 2,859 3,078 7.70% 5306 Unfunded Accrued Liability 56,033 56,350 63,180 63,180 62,540 -1.00% 5308 Deferred Compensation/Full-tim 9,178 10,092 6,118 7,146 7,449 4.20% 5309 Unemployment Insurance 613 737 756 467 657 40.70%
5310 Section 125 Benefit Allow. 105,887 110,317 66,804 69,756 87,251 25.10% 6402 Telephone/Fax Charges 8,421 7,647 6,297 6,894 0 -100.00% 6403 Cell Phone Charges 0 0 204 742 0 -100.00%
6404 Internet Charges 0 0 593 849 750 -11.70%
6416 Office Supplies/Expendable 1,300 2,677 1,105 5,000 3,000 -40.00% 6418 Postage / Other Mailing Charge 38,817 50,338 49,340 48,800 51,200 4.90% 6423 Office Furniture 0 0 0 0 1,000 0.00%
6440 Contracted Services 25,505 30,430 40,666 29,216 31,796 8.80% 6451 Bank Service Charges 22,254 29,691 29,300 32,300 10.20% 6530 Conference/Training/Ed 0 997 0 1,495 1,495 0.00%
6902 Interfund Charges- Central Sup 0 0 52 10 0 -100.00% 6904 Interfund Charges - Admin. Ove 37,845 37,845 30,276 37,845 48,757 28.80% 6918 Interfund Charges- Comp Maint 34,984 34,253 32,351 40,439 38,898 -3.80% 6920 Interfund Charges - Computer R 9,350 15,964 7,771 9,714 12,159 25.20% 6924 Interfund Charges- Motor Renta 716 569 749 936 817 -12.70% 6926 Interfund Chg Risk Charges 0 4,347 0 0 0 0.00%
8220 Transfers Out - Insurance Rese 9,769 0 0 0 0 0.00% Total Expense $ 670,044 $ 694,740 $ 533,080 $ 583,332 $ 620,762 Total Net Surplus/(Deficit) (670,044) $ $ (652,580) $ (505,313) $ (556,896) $ (620,762) 2025-2026 Operating Budget | City of Madera 187
20303800 Water Maintenance/Operations
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 544,758 76,233 78,134 78,134 0 -100.00% 4434 Grants 0 0 578 0 0 0.00%
4657 Miscellaneous Revenue 620 0 0 0 0 0.00%
4659 Refunds and Reimbursements 7,331 4,495 768,858 0 0 0.00% 4676 Workers Comp Recovery - Wages 0 4,492 9,913 0 0 0.00% Total Revenue $ 552,709 $ 85,220 $ 857,483 $ 78,134 $ - 5000 Salaries/Full-time 701,223 718,614 540,050 776,692 779,495 0.40% 5005 Salaries/Part-time 0 35,384 0 34,971 0 -100.00%
5100 Salaries/Overtime 60,482 74,031 64,786 67,500 70,000 3.70% 5105 Salaries/Leave Payout 23,849 34,789 39,498 0 0 0.00% 5110 Salaries/Uniform Pay 1,998 2,476 1,369 0 2,348 0.00% 5200 Salaries/Auto & Expense Allow 129 129 107 129 0 -100.00% 5300 Public Employee Retirement Sys 94,150 96,935 77,005 113,603 104,948 -7.60% 5302 Long Term Disability Insurance 1,767 1,974 1,439 1,760 1,552 -11.80% 5303 Life Insurance Premiums 659 672 489 769 731 -4.90% 5304 Workers Compensation Insurance 70,264 70,747 65,398 67,019 116,220 73.40% 5305 Medicare Tax- Employer's Share 9,746 12,695 9,338 13,006 12,604 -3.10% 5306 Unfunded Accrued Liability 209,856 217,391 243,740 243,740 241,270 -1.00% 5307 Deferred Comp/Part-Time 0 1,332 0 1,311 0 -100.00% 5308 Deferred Compensation/Full-tim 26,625 25,015 20,256 31,384 30,937 -1.40% 5309 Unemployment Insurance 1,635 2,023 1,562 1,837 2,414 31.40% 5310 Section 125 Benefit Allow. 194,096 193,061 144,937 208,339 233,434 12.00% 6401 Gas and Electric Utilities 2,348,309 2,373,810 1,678,338 2,220,547 2,500,000 12.60% 6402 Telephone/Fax Charges 2,760 3,045 576 851 700 -17.70% 6403 Cell Phone Charges 0 906 2,769 2,250 -18.70%
6404 Internet Charges 0 0 414 860 500 -41.90%
6405 Copier Lease/Paper Charges 0 942 356 1,000 750 -25.00% 6412 Advertising/Other 0 0 351 2,000 0 -100.00%
6414 Professional Dues 4,641 4,618 5,258 6,000 5,000 -16.70% 6416 Office Supplies/Expendable 1,781 2,187 2,159 2,000 1,000 -50.00% 6418 Postage / Other Mailing Charge 504 480 345 1,000 1,200 20.00% 6425 Vehicle Fuel, Supplies & Maint 43,631 47,159 25,885 49,045 49,000 -0.10% 6440 Contracted Services 87,257 75,427 212,696 260,000 261,050 0.40% 6444 Contracted Services/ Legal 0 0 17,570 0 0 0.00%
6470 Funding to Outside Agencies 0 0 0 95,473 0 -100.00% 6515 Taxes and Assessments 2,675 3,881 3,100 4,000 1,000 -75.00% 6516 Permits and Fees 0 0 1,053 5,000 6,500 30.00%
6530 Conference/Training/Ed 10,378 15,625 7,051 20,600 20,600 0.00% 6532 Maintenance/Other Supplies 156,942 252,696 376,693 405,000 499,351 23.30% 6560 Liability / Property Insurance 265,924 44,715 57,712 57,712 121,845 111.10% 6562 Retiree Insurance Premiums 2,797 2,335 366 2,550 2,750 7.80% 6610 Contingency 100,000 0 0 100,000 160,200 60.20%
6900 Interfund Charge - Fac. Maint. 139,393 225,805 180,644 225,805 225,805 0.00% 6902 Interfund Charges- Central Sup 14,136 21,737 12,846 17,123 14,280 -16.60% 6903 Interfund Charges - Cost Distr 264,451 214,917 176,232 220,290 220,290 0.00% 6904 Interfund Charges - Admin. Ove 281,404 281,404 225,123 281,404 251,620 -10.60% 6907 Interfund Chrg/Vehicle Replcmt 66,537 89,967 198,074 247,592 252,267 1.90% 6908 Interfund Chrg/Vehicle Maint. 51,085 60,183 36,990 46,237 54,988 18.90% 6918 Interfund Charges- Comp Maint 39,342 38,519 36,380 45,475 43,743 -3.80% 6920 Interfund Charges - Computer R 10,515 17,953 8,740 10,925 13,674 25.20% 6924 Interfund Charges- Motor Renta 1,652 1,328 1,746 2,182 1,918 -12.10% 6926 Interfund Chg Risk Charges 0 9,296 4,988 6,235 22,186 255.80% 7000 Vehicles and Equipment 0 0 0 0 12,541 0.00%
8200 Transfer Out 60,000 100,000 60,000 60,000 60,000 0.00% 8210 Transfers Out/Debt Service 197,263 513,622 513,469 513,469 513,452 0.00% 188 City of Madera | 2025-2026 Operating Budget
20303800 Water Maintenance/Operations
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 8220 Transfers Out - Insurance Rese 20,891 0 0 0 0 0.00% Total Expense $ 5,570,746 $ 5,888,918 $ 5,056,031 $ 6,475,204 $ 6,916,413 Total Net Surplus/(Deficit) (5,018,037) $ $ (5,803,698) $ (4,198,548) $ (6,397,070) $ (6,916,413) 2025-2026 Operating Budget | City of Madera 189
20303810 Water Quality Control
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 14,151 20,110 20,110 0 -100.00%
4434 Grants 0 0 778 0 0 0.00%
4659 Refunds and Reimbursements 3,720 0 -1,773 0 0 0.00% Total Revenue $ 3,720 $ 14,151 $ 19,116 $ 20,110 $ -
5000 Salaries/Full-time 165,853 162,676 141,364 173,352 179,332 3.40% 5100 Salaries/Overtime 6,800 6,528 9,157 6,000 9,000 50.00% 5105 Salaries/Leave Payout 710 133 3,811 0 0 0.00%
5110 Salaries/Uniform Pay 750 571 429 0 500 0.00%
5300 Public Employee Retirement Sys 17,242 15,804 14,112 18,907 17,626 -6.80% 5302 Long Term Disability Insurance 415 372 309 376 376 0.00% 5303 Life Insurance Premiums 198 160 138 165 163 -1.20% 5304 Workers Compensation Insurance 17,657 15,943 13,328 13,102 7,090 -45.90% 5305 Medicare Tax- Employer's Share 2,246 2,505 2,284 2,674 2,820 5.50% 5306 Unfunded Accrued Liability 32,906 40,663 45,592 45,592 45,130 -1.00% 5308 Deferred Compensation/Full-tim 6,274 5,072 4,835 6,337 6,039 -4.70% 5309 Unemployment Insurance 425 336 441 324 462 42.60%
5310 Section 125 Benefit Allow. 51,900 50,346 48,889 57,620 59,709 3.60% 6402 Telephone/Fax Charges 1,002 1,011 256 297 200 -32.70% 6403 Cell Phone Charges 0 0 304 593 1,100 85.50%
6404 Internet Charges 0 0 190 310 300 -3.20%
6405 Copier Lease/Paper Charges 0 1,935 1,376 1,800 1,800 0.00% 6411 Advertising/Bids and Notices 0 0 150 400 400 0.00% 6412 Advertising/Other 140 0 0 200 0 -100.00%
6414 Professional Dues 60 334 0 600 600 0.00%
6416 Office Supplies/Expendable 609 415 900 1,500 -44.40% 6418 Postage / Other Mailing Charge 154 306 240 600 350 -41.70% 6425 Vehicle Fuel, Supplies & Maint 9,850 12,232 5,785 9,196 10,000 8.70% 6440 Contracted Services 85,210 71,601 38,320 40,500 61,325 51.40% 6515 Taxes and Assessments 63,276 65,000 75,687 75,687 0 -100.00% 6516 Permits and Fees 0 0 0 0 95,000 0.00%
6530 Conference/Training/Ed 5,963 9,851 3,467 7,000 7,000 0.00% 6532 Maintenance/Other Supplies 40,336 63,964 44,559 54,313 55,000 1.30% 6555 Water Conservation Program 0 0 0 0 0 0.00%
6560 Liability / Property Insurance 0 1,335 1,514 1,514 2,271 50.00% 6900 Interfund Charge - Fac. Maint. 88,789 0 0 0 0 0.00% 6902 Interfund Charges- Central Sup 619 370 72 2,805 3,396 21.10% 6903 Interfund Charges - Cost Distr 177,809 170,009 139,407 174,259 174,259 0.00% 6904 Interfund Charges - Admin. Ove 53,258 53,258 42,606 53,258 59,644 12.00% 6907 Interfund Chrg/Vehicle Replcmt 10,503 11,900 11,135 13,919 5,698 -59.10% 6908 Interfund Chrg/Vehicle Maint. 11,857 11,622 7,524 9,405 5,213 -44.60% 6918 Interfund Charges- Comp Maint 47,550 46,555 43,970 54,963 52,869 -3.80% 6920 Interfund Charges - Computer R 12,709 21,699 10,563 13,204 16,528 25.20% 6924 Interfund Charges- Motor Renta 1,652 1,328 1,746 2,182 1,918 -12.10% 6926 Interfund Chg Risk Charges 0 3,931 131 164 413 151.80% 8220 Transfers Out - Insurance Rese 8,833 0 0 0 0 0.00% Total Expense $ 923,554 $ 849,348 $ 714,109 $ 842,518 $ 885,031 Total Net Surplus/(Deficit) (919,834) $ $ (835,197) $ (694,993) $ (822,408) $ (885,031) 190 City of Madera | 2025-2026 Operating Budget
20303820 Water Conservation Program
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 4244 Water Conservation Revenue 498,998 541,464 394,642 0 500,000 0.00% 4355 Transfer-In 0 12,840 14,329 14,329 0 -100.00%
Total Revenue $ 498,998 $ 554,304 $ 408,971 $ 14,329 $ 500,000 5000 Salaries/Full-time 60,394 98,851 86,761 102,226 102,798 0.60% 5100 Salaries/Overtime 50 316 520 500 500 0.00%
5110 Salaries/Uniform Pay 250 571 429 0 500 0.00%
5300 Public Employee Retirement Sys 7,349 14,974 13,291 16,870 15,497 -8.10% 5302 Long Term Disability Insurance 171 312 270 310 310 0.00% 5303 Life Insurance Premiums 76 128 113 129 129 0.00%
5304 Workers Compensation Insurance 4,516 8,159 8,140 8,791 6,446 -26.70% 5305 Medicare Tax- Employer's Share 645 1,447 1,263 1,513 1,500 -0.90% 5306 Unfunded Accrued Liability 17,044 15,803 17,718 17,718 17,539 -1.00% 5308 Deferred Compensation/Full-tim 2,134 4,014 3,644 4,769 4,317 -9.50% 5309 Unemployment Insurance 126 294 420 294 420 42.90%
5310 Section 125 Benefit Allow. 21,160 33,469 30,121 34,695 36,619 5.50% 6402 Telephone/Fax Charges 0 0 0 0 200 0.00%
6403 Cell Phone Charges 0 0 0 0 1,200 0.00%
6416 Office Supplies/Expendable 0 0 0 0 1,000 0.00%
6418 Postage / Other Mailing Charge 0 0 0 250 1,000 300.00% 6440 Contracted Services 33 0 0 0 1,325 0.00%
6555 Water Conservation Program 125,209 146,745 97,498 135,000 0 -100.00% 6900 Interfund Charge - Fac. Maint. 0 147,773 118,218 147,773 147,772 0.00% 6903 Interfund Charges - Cost Distr 4,611 0 0 0 0 0.00% 6904 Interfund Charges - Admin. Ove 16,466 16,466 13,173 16,466 30,840 87.30% 6907 Interfund Chg Vehicle Replace 0 0 0 0 5,909 0.00%
6908 Interfund Chg Vehicle Maint. 0 0 0 0 5,406 0.00%
6926 Interfund Chg Risk Charges 0 1,701 0 0 0 0.00%
8220 Transfers Out - Insurance Rese 3,823 0 0 0 0.00%
Total Expense $ 264,058 $ 491,024 $ 391,578 $ 487,304 $ 381,227 Total Net Surplus/(Deficit) 234,940 $ $ 63,280 $ 17,393 $ (472,975) $ 118,773 2025-2026 Operating Budget | City of Madera 191
20303825 Integrated Regional Water Management
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 Total Revenue
7050 Construction/Infrastructure 21,347 758,306 -701,688 0 0 0.00% Total Expense $ 21,347 $ 758,306 $ (701,688) $ - $ -
Total Net Surplus/(Deficit) (21,347) $ $ (758,306) $ 701,688 $ - $ - 192 City of Madera | 2025-2026 Operating Budget
20303830 Water Capital Outlay
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 4320 Capital Contribution 130,260 15,057 0 0 0 0.00%
4355 Transfer-In 0 0 350,451 0 0 0.00%
4360 Transfer-In CIP 0 4,156,635 281,712 0 0 0.00%
4659 Refunds and Reimbursements 0 0 0 0 0 0.00%
4900 Budgetary Carryover 0 0 0 17,570,500 21,654,847 23.25% Total Revenue $ 130,260 $ 4,171,692 $ 632,164 $ 17,570,500 $ 21,654,847 6532 Maintenance/Other Supplies 0 5,858 0 0 0 0.00%
6804 Infrastructure Study 0 0 39,246 39,246 0 -100.00%
6904 Interfund Chg Admin OH 0 0 0 0 150 0.00%
7030 Facilities And Improvements 128 150 471 0 0 0.00%
7050 Construction/Infrastructure 409,811 4,329,085 5,097,840 24,572,673 25,729,000 4.71% Total Expense $ 409,939 $ 4,335,094 $ 5,137,557 $ 24,611,920 $ 25,729,150 Total Net Surplus/(Deficit) (279,679) $ $ (163,402) $ (4,505,393) $ (7,041,420) $ (4,074,303) 2025-2026 Operating Budget | City of Madera 193
20303840 Water Debt Service/Revenue Bonds
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 Total Revenue $ - $ - $ - $ - $ -
6448 Bond/Loan Admin Fees 4,120 4,120 3,120 5,000 5,000 0.00% 6904 Interfund Chg Admin OH 0 0 0 0 299 0.00%
8000 Interest Expense 256,463 324,771 165,250 231,419 215,750 -6.80% 8001 Principal Payment 0 0 577,908 552,908 567,850 2.70% Total Expense $ 260,583 $ 328,891 $ 746,278 $ 789,327 $ 788,899 Total Net Surplus/(Deficit) (260,583) $ $ (328,891) $ (746,278) $ (789,327) $ (788,899) 194 City of Madera | 2025-2026 Operating Budget
Sewer
20400000 Sewer Fund
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 4000 Current Secured Property Tax 162,645 170,616 174,991 165,000 165,000 0.00% 4162 Interest Income 166,493 206,993 325,024 125,000 200,000 60.00% 4208 Late Payment/Other Penalty 209,332 238,421 187,436 100,000 225,000 125.00% 4223 Parksdale Sewer #3 User Fees 310,611 329,148 348,042 329,148 360,000 9.40% 4229 User Charges 10,745,896 11,550,686 11,096,446 11,865,000 12,000,000 1.10% 4232 Septic Dump Income 431,011 320,817 290,948 320,836 275,000 -14.30% 4355 Transfer-In 4,000 3,468 0 0 0 0.00%
4649 Admin Fees -857 0 0 0 0 0.00%
4659 Refunds and Reimbursements 78 0 0 0 0 0.00%
4682 Collection Recovery 1,106 502 292 0 0 0.00%
4900 Budgetary Carryover 0 0 0 12,734,620 3,579,953 -71.90% Total Revenue $ 12,030,315 $ 12,820,651 $ 12,423,177 $ 25,639,604 $ 16,804,953 6581 GASB 68-Pension Expense 0 199,357 0 0 0 0.00%
Total Expense $ - $ 199,357 $ - $ - $ -
Total Net Surplus/(Deficit) 12,030,315 $ $ 12,621,294 $ 12,423,177 $ 25,639,604 $ 16,804,953 196 City of Madera | 2025-2026 Operating Budget
20401230 Utility Billing/Sewer
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 18,514 13,219 13,219 0 -100.00%
4659 Refunds and Reimbursements 0 2,453 0 0 0 0.00%
Total Revenue $ - $ 20,967 $ 13,219 $ 13,219 $ -
5000 Salaries/Full-time 122,914 130,987 73,251 94,326 99,463 5.40% 5005 Salaries/Part-time 975 0 0 0 0 0.00%
5100 Salaries/Overtime 576 3,633 5,386 525 2,500 376.20% 5105 Salaries/Leave Payout 2,756 585 899 0 0 0.00%
5300 Public Employee Retirement Sys 13,966 16,061 9,726 11,136 11,434 2.70% 5302 Long Term Disability Insurance 304 361 197 191 222 16.20% 5303 Life Insurance Premiums 132 127 94 101 106 5.00%
5304 Workers Compensation Insurance 12,280 11,358 7,702 8,057 5,092 -36.80% 5305 Medicare Tax- Employer's Share 1,734 2,002 1,310 1,435 1,538 7.20% 5306 Unfunded Accrued Liability 28,017 28,176 31,591 31,591 31,270 -1.00% 5307 Deferred Comp/Part-Time 14 0 0 0 0 0.00%
5308 Deferred Compensation/Full-tim 4,590 5,046 3,059 3,573 3,727 4.30% 5309 Unemployment Insurance 307 369 378 227 330 45.40%
5310 Section 125 Benefit Allow. 52,944 55,159 33,402 34,875 43,625 25.10% 6402 Telephone/Fax Charges 3,657 3,326 2,686 3,449 3,500 1.50% 6403 Cell Phone Charges 0 0 102 300 150 -50.00%
6404 Internet Charges 0 0 302 487 350 -28.10%
6411 Advertising/Bids and Notices 267 0 0 0 0 0.00%
6416 Office Supplies/Expendable 653 1,278 553 2,500 1,500 -40.00% 6418 Postage / Other Mailing Charge 18,762 24,521 23,963 24,400 24,400 0.00% 6423 Office Furniture 0 0 0 0 500 0.00%
6440 Contracted Services 11,916 13,668 18,811 14,350 20,000 39.40% 6451 Bank Service Charges 15,670 23,889 18,676 18,200 19,700 8.20% 6530 Conference/Training/Ed 0 498 0 748 748 0.00%
6580 OPEB Obligation Expense 0 -3,766 0 0 0 0.00%
6902 Interfund Charges- Central Sup 0 0 19 0 0 0.00%
6904 Interfund Charges - Admin. Ove 18,548 18,548 14,838 18,548 29,147 57.10% 6907 Interfund Chrg/Vehicle Replcmt 0 0 0 0 165,013 0.00% 6918 Interfund Charges- Comp Maint 17,463 17,098 16,149 20,186 19,417 -3.80% 6920 Interfund Charges - Computer R 4,667 7,969 3,879 4,849 6,070 25.20% 6924 Interfund Charges- Motor Renta 358 285 374 468 409 -12.60% 6926 Interfund Chg Risk Charges 0 2,174 0 0 0 0.00%
8220 Transfers Out - Insurance Rese 4,885 0 0 0 0 0.00% Total Expense $ 338,354 $ 363,353 $ 267,345 $ 294,522 $ 490,211 Total Net Surplus/(Deficit) (338,354) $ $ (342,386) $ (254,126) $ (281,303) $ (490,211) 2025-2026 Operating Budget | City of Madera 197
20403400 Sewer Maintenance/Operations
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 4320 Capital Contribution 38,100 485,918 0 0 0 0.00%
4355 Transfer-In 0 38,206 43,941 43,941 0 -100.00%
4434 Grants 0 0 1,221 0 0 0.00%
4657 Miscellaneous Revenue 521 95 0 0 0 0.00%
4659 Refunds and Reimbursements 0 278 31,557 0 0 0.00%
Total Revenue $ 38,621 $ 524,496 $ 76,719 $ 43,941 $ -
5000 Salaries/Full-time 364,139 362,427 313,920 393,523 393,931 0.10% 5005 Salaries/Part-time 0 17,462 2,023 17,485 0 -100.00% 5100 Salaries/Overtime 18,708 16,217 13,074 10,000 10,000 0.00% 5105 Salaries/Leave Payout 710 20,161 18,237 0 0 0.00%
5110 Salaries/Uniform Pay 1,203 1,353 902 0 1,303 0.00% 5200 Salaries/Auto & Expense Allow 129 129 107 129 0 0.00% 5300 Public Employee Retirement Sys 49,471 47,858 43,815 56,679 52,492 -7.40% 5302 Long Term Disability Insurance 1,100 981 837 934 908 -2.80% 5303 Life Insurance Premiums 330 362 352 451 448 -0.70% 5304 Workers Compensation Insurance 37,988 35,044 33,195 33,648 22,298 -33.70% 5305 Medicare Tax- Employer's Share 5,436 6,155 5,186 6,262 6,038 -3.60% 5306 Unfunded Accrued Liability 111,363 117,084 131,276 131,276 129,945 -1.00% 5307 Deferred Comp/Part-Time 0 661 64 656 0 -100.00%
5308 Deferred Compensation/Full-tim 13,632 11,906 11,497 15,528 14,820 -4.60% 5309 Unemployment Insurance 881 891 1,232 1,072 1,321 23.20% 5310 Section 125 Benefit Allow. 97,173 100,710 104,957 120,672 139,607 15.70% 6401 Gas and Electric Utilities 36,575 42,109 32,326 38,414 38,500 0.20% 6402 Telephone/Fax Charges 4,051 3,991 3,154 3,248 3,700 13.90% 6403 Cell Phone Charges 0 0 36 769 300 -61.00%
6404 Internet Charges 0 0 324 483 500 3.50%
6405 Copier Lease/Paper Charges 0 1,335 741 1,000 1,000 0.00% 6411 Advertising/Bids and Notices 0 0 0 2,000 1,000 -50.00% 6416 Office Supplies/Expendable 1,108 1,489 1,290 2,000 2,000 0.00% 6417 Software Costs 0 0 0 530 530 0.00%
6425 Vehicle Fuel, Supplies & Maint 28,433 28,380 18,568 26,242 28,000 6.70% 6440 Contracted Services 21,646 24,960 24,139 30,000 64,050 113.50% 6444 Contracted Services/ Legal 0 0 715 0 0 0.00%
6515 Taxes and Assessments 26,210 28,085 0 0 0 0.00%
6516 Permits and Fees 0 0 25,889 35,000 31,500 -10.00%
6530 Conference/Training/Ed 4,900 8,090 1,291 12,000 4,150 -65.40% 6532 Maintenance/Other Supplies 98,734 24,977 36,036 48,950 42,200 -13.80% 6560 Liability / Property Insurance 48,513 136,020 136,661 136,661 706,546 417.00% 6562 Retiree Insurance Premiums 2,797 2,335 366 2,550 2,750 7.80% 6610 Contingency 0 0 0 0 152,800 0.00%
6900 Interfund Charge - Fac. Maint. 75,397 122,471 97,977 122,471 122,470 0.00% 6902 Interfund Charges- Central Sup 4,469 4,069 3,143 4,563 4,763 4.40% 6903 Interfund Charges - Cost Distr 141,881 112,903 92,581 115,726 115,726 0.00% 6904 Interfund Charges - Admin. Ove 70,013 70,013 56,010 70,013 82,224 17.40% 6907 Interfund Chrg/Vehicle Replcmt 115,121 127,858 162,077 202,596 206,783 2.10% 6908 Interfund Chrg/Vehicle Maint. 49,887 58,771 36,075 45,094 53,697 19.10% 6918 Interfund Charges- Comp Maint 12,171 11,916 11,254 14,068 13,532 -3.80% 6920 Interfund Charges - Computer R 3,253 5,554 2,704 3,380 4,230 25.10% 6924 Interfund Charges- Motor Renta 1,897 1,525 2,004 2,505 2,202 -12.10% 6926 Interfund Chg Risk Charges 0 6,482 11,810 14,763 128,654 771.50% 7000 Vehicles and Equipment 0 0 0 0 12,541 0.00%
8210 Transfers Out/Debt Service 17,502 20,891 20,885 20,885 20,884 0.00% 8220 Transfers Out - Insurance Rese 14,567 0 0 0 0 0.00% Total Expense $ 1,481,386 $ 1,583,625 $ 1,458,730 $ 1,744,226 $ 2,620,343 Total Net Surplus/(Deficit) (1,442,765) $ $ (1,059,128) $ (1,382,012) $ (1,700,285) $ (2,620,343) 198 City of Madera | 2025-2026 Operating Budget
20403410 Wastewater Treatment Plant
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 70,229 88,136 88,136 0 -100.00%
4434 Grants 0 0 1,555 0 0 0.00%
4657 Miscellaneous Revenue 7,350 22,050 0 0 0 0.00%
4659 Refunds and Reimbursements 0 87,485 386,358 386,293 0 -100.00% Total Revenue $ 7,350 $ 179,764 $ 476,050 $ 474,429 $ - 5000 Salaries/Full-time 720,441 850,820 730,638 890,543 912,730 2.50% 5100 Salaries/Overtime 82,635 79,552 65,815 60,000 60,000 0.00% 5105 Salaries/Leave Payout 1,580 1,556 2,729 0 0 0.00%
5110 Salaries/Uniform Pay 2,700 3,714 3,036 0 3,250 0.00% 5300 Public Employee Retirement Sys 76,784 97,734 86,391 111,760 104,930 -6.10% 5302 Long Term Disability Insurance 1,803 2,367 1,993 2,426 2,201 -9.30% 5303 Life Insurance Premiums 672 769 677 820 795 -3.00% 5304 Workers Compensation Insurance 72,614 75,964 72,509 74,784 54,954 -26.50% 5305 Medicare Tax- Employer's Share 11,136 13,985 12,079 14,343 15,219 6.10% 5306 Unfunded Accrued Liability 152,585 144,723 162,264 162,264 160,620 -1.00% 5308 Deferred Compensation/Full-tim 27,967 31,833 29,205 38,333 36,383 -5.10% 5309 Unemployment Insurance 1,299 1,846 2,394 1,691 2,415 42.80% 5310 Section 125 Benefit Allow. 169,010 216,468 182,673 236,312 249,322 5.50% 6401 Gas and Electric Utilities 423,687 954,017 1,928,879 2,032,883 2,000,000 -1.60% 6402 Telephone/Fax Charges 2,990 3,165 1,222 1,187 1,500 26.40% 6403 Cell Phone Charges 0 0 829 1,877 1,200 -36.10%
6404 Internet Charges 0 0 251 436 350 -19.70%
6405 Copier Lease/Paper Charges 0 2,828 1,830 2,500 500 -80.00% 6412 Advertising/Other 195 359 0 0 1,600 0.00%
6416 Office Supplies/Expendable 655 3,073 4,039 1,500 2,000 33.30% 6420 Mileage Reimbursements 184 266 0 200 0 -100.00%
6425 Vehicle Fuel, Supplies & Maint 40,028 60,947 36,696 43,379 66,000 52.10% 6440 Contracted Services 404,028 468,564 279,695 354,178 437,100 23.40% 6444 Contracted Services/ Legal 0 0 8,839 8,841 0 -100.00% 6515 Taxes and Assessments 54,310 38,252 0 0 0 0.00%
6516 Permits and Fees 0 0 50,968 51,189 73,000 42.60%
6530 Conference/Training/Ed 13,045 9,201 8,537 12,000 13,000 8.30% 6532 Maintenance/Other Supplies 222,505 714,865 463,479 616,345 1,048,415 70.10% 6536 Tuition Reimbursement 0 2,400 0 200 3,000 1400.00% 6538 Lab Services/Supplies 0 0 0 0 55,000 0.00%
6560 Liability / Property Insurance 531,849 293,107 293,072 293,072 354,638 21.00% 6610 Contingency 0 0 0 0 200,000 0.00%
6900 Interfund Charge - Fac. Maint. 187,597 312,130 249,704 312,130 312,129 0.00% 6902 Interfund Charges- Central Sup 1,803 989 1,632 1,533 1,841 20.10% 6903 Interfund Charges - Cost Distr 54,795 0 0 0 0 0.00% 6904 Interfund Charges - Admin. Ove 339,651 339,651 271,721 339,651 294,143 -13.40% 6907 Interfund Chrg/Vehicle Replcmt 80,034 90,400 125,490 156,862 0 -100.00% 6908 Interfund Chrg/Vehicle Maint. 64,940 72,854 45,582 56,978 71,507 25.50% 6918 Interfund Charges- Comp Maint 70,760 69,279 65,433 81,791 78,674 -3.80% 6920 Interfund Charges - Computer R 18,912 32,290 15,719 19,649 24,595 25.20% 6924 Interfund Charges- Motor Renta 6,199 4,828 6,350 7,938 6,839 -13.80% 6926 Interfund Chg Risk Charges 0 12,161 25,328 31,660 64,575 104.00% 7000 Vehicles and Equipment 0 0 0 0 160,000 0.00%
8210 Transfers Out/Debt Service 89,757 258,384 258,307 258,307 258,298 0.00% 8220 Transfers Out - Insurance Rese 27,330 0 0 0 0 0.00% Total Expense $ 3,956,480 $ 5,265,343 $ 5,496,004 $ 6,279,562 $ 7,132,723 Total Net Surplus/(Deficit) (3,949,130) $ $ (5,085,579) $ (5,019,954) $ (5,805,133) $ (7,132,723) 2025-2026 Operating Budget | City of Madera 199
20403420 Sewer Capital Outlay
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 4320 Capital Contribution 0 7,049 0 0 0 0.00%
4355 Transfer-In 145,913 0 1,301,684 0 0 0.00%
4360 Transfer-In CIP 0 2,443,012 1,982,080 9,046,835 6,116,101 -32.40% 4434 Grants 0 0 352,938 8,500,000 8,500,000 0.00%
Total Revenue $ 145,913 $ 2,450,061 $ 3,636,703 $ 17,546,835 $ 14,616,101 6804 Infrastructure Study 0 0 30,704 30,704 0 -100.00%
7030 Facilities And Improvements 352,166 339,901 2,084,436 2,237,698 3,000 -99.90% 7050 Construction/Infrastructure 2,057,026 1,922,829 26,050,871 32,604,045 18,893,806 -42.05% Total Expense $ 2,409,192 $ 2,262,730 $ 28,166,011 $ 34,872,447 $ 18,896,806 Total Net Surplus/(Deficit) (2,263,279) $ $ 187,331 $ (24,529,309) $ (17,325,612) $ (4,280,705) 200 City of Madera | 2025-2026 Operating Budget
20403430 Wastewater Treatment Plant Bond Administration 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 1,264,568 0 0 0 0.00%
4355 Transfer-In 250,000 250,000 250,000 250,000 250,000 0.00% Total Revenue $ 250,000 $ 1,514,568 $ 250,000 $ 250,000 $ 250,000 6448 Bond/Loan Admin Fees 6,870 4,320 1,100 0 0 0.00%
6904 Interfund Chg Admin OH 0 0 0 0 324 0.00%
8000 Interest Expense 1,262,620 1,435,656 -166,634 834,375 776,647 -6.90% 8001 Principal Payment -408,395 699,500 395,000 1,695,000 1,754,000 3.50% Total Expense $ 861,095 $ 2,139,476 $ 229,466 $ 2,529,375 $ 2,530,971 Total Net Surplus/(Deficit) (611,095) $ $ (624,909) $ 20,534 $ (2,279,375) $ (2,280,971) 2025-2026 Operating Budget | City of Madera 201
20410000 Sewer Rate Stabilization
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 2,807 3,441 4,462 0 0 0.00%
Total Revenue $ 2,807 $ 3,441 $ 4,462 $ - $ -
Total Expense $ - $ - $ - $ - $ -
Total Net Surplus/(Deficit) 2,807 $ $ 3,441 $ 4,462 $ - $ - 202 City of Madera | 2025-2026 Operating Budget
Solid Waste
47601235 Utility Billing/Garbage
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 18,513 13,219 13,219 0 -100.00%
4659 Refunds and Reimbursements 636,039 2,453 0 0 0 0.00% Total Revenue $ 636,039 $ 20,966 $ 13,219 $ 13,219 $ -
5000 Salaries/Full-time 122,914 171,286 73,251 94,326 99,463 5.40% 5005 Salaries/Part-time 975 0 0 0 0 0.00%
5100 Salaries/Overtime 576 3,633 5,386 525 2,500 376.20% 5105 Salaries/Leave Payout 2,756 585 899 0 0 0.00%
5300 Public Employee Retirement Sys 13,966 16,061 9,726 11,136 11,434 2.70% 5302 Long Term Disability Insurance 304 361 197 191 222 16.20% 5303 Life Insurance Premiums 132 127 94 101 106 5.00%
5304 Workers Compensation Insurance 12,280 14,269 7,702 8,057 5,092 -36.80% 5305 Medicare Tax- Employer's Share 2,586 1,310 1,435 1,538 7.20% 5306 Unfunded Accrued Liability 28,017 28,176 31,591 31,591 31,270 -1.00% 5307 Deferred Comp/Part-Time 14 0 0 0 0 0.00%
5308 Deferred Compensation/Full-tim 4,590 5,046 3,059 3,573 3,727 4.30% 5309 Unemployment Insurance 307 369 378 227 330 45.40%
5310 Section 125 Benefit Allow. 52,944 55,159 33,402 34,875 43,625 25.10% 6402 Telephone/Fax Charges 3,657 3,326 2,686 3,449 0 -100.00% 6403 Cell Phone Charges 0 0 102 300 0 -100.00%
6404 Internet Charges 0 0 302 487 0 -100.00%
6411 Advertising/Bids and Notices 267 0 0 0 0 0.00%
6416 Office Supplies/Expendable 653 1,278 553 1,500 1,500 0.00% 6418 Postage / Other Mailing Charge 18,762 24,521 23,963 24,400 24,400 0.00% 6423 Office Furniture 0 0 0 0 500 0.00%
6440 Contracted Services 11,916 13,668 18,810 14,350 15,910 10.90% 6451 Bank Service Charges 12,083 23,226 18,685 17,400 19,700 13.20% 6530 Conference/Training/Ed 0 498 0 748 748 0.00%
6580 OPEB Obligation Expense 0 -26,541 0 0 0 0.00%
6902 Interfund Charges- Central Sup 0 0 19 0 0 0.00%
6903 Interfund Charges - Cost Distr 12,334 0 0 0 0 0.00% 6904 Interfund Charges - Admin. Ove 18,548 18,548 14,838 18,548 28,897 55.80% 6918 Interfund Charges- Comp Maint 17,463 17,098 16,149 20,186 19,418 -3.80% 6920 Interfund Charges - Computer R 4,667 7,969 3,879 4,849 6,070 25.20% 6924 Interfund Charges- Motor Renta 358 285 374 468 409 -12.60% 6926 Interfund Chg Risk Charges 0 2,174 0 0 0 0.00%
8220 Transfers Out - Insurance Rese 4,885 0 0 0 0 0.00% Total Expense $ 345,368 $ 383,710 $ 267,354 $ 292,722 $ 316,859 Total Net Surplus/(Deficit) $ 290,671 $ (362,744) $ (254,135) $ (279,503) $ (316,859) 204 City of Madera | 2025-2026 Operating Budget
47603600 Solid Waste Disposal
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 13,980 58,050 114,118 30,000 120,000 300.00% 4208 Late Payment/Other Penalty 165,791 253,458 203,265 100,000 200,000 100.00% 4209 Revenue/ Disp Collection Fees 7,986,659 11,128,782 11,502,124 11,677,704 12,000,000 2.80% 4355 Transfer-In 0 5,716 7,511 7,511 0 -100.00%
4649 Admin Fees 0 153,244 0 0 0 0.00%
4682 Collection Recovery 658 644 201 0 300 0.00%
Total Revenue $ 8,167,089 $ 11,599,893 $ 11,827,219 $ 11,815,215 $ 12,320,300 5000 Salaries/Full-time 70,058 76,302 66,268 80,852 80,253 -0.70% 5100 Salaries/Overtime 1,259 1,730 109 0 0 0.00%
5105 Salaries/Leave Payout 710 133 1,828 0 0 0.00%
5200 Salaries/Auto & Expense Allow 129 129 107 129 0 -100.00% 5300 Public Employee Retirement Sys 9,141 8,015 10,394 9,489 -8.70% 5302 Long Term Disability Insurance 176 200 161 204 205 0.50% 5303 Life Insurance Premiums 67 67 57 72 69 -4.20%
5304 Workers Compensation Insurance 6,516 6,295 6,983 7,047 2,546 -63.90% 5305 Medicare Tax- Employer's Share 944 1,129 993 1,179 1,181 0.20% 5306 Unfunded Accrued Liability 17,634 23,665 26,533 26,533 26,264 -1.00% 5308 Deferred Compensation/Full-tim 1,466 1,142 1,283 1,420 1,744 22.80% 5309 Unemployment Insurance 148 129 146 116 166 43.10%
5310 Section 125 Benefit Allow. 15,972 17,930 15,971 19,706 19,720 0.10% 6401 Gas and Electric Utilities 5,794 6,003 6,451 5,964 7,000 17.40% 6402 Telephone/Fax Charges 1,008 1,127 513 530 625 17.90% 6403 Cell Phone Charges 0 0 0 134 0 -100.00%
6404 Internet Charges 0 0 368 536 500 -6.70%
6405 Copier Lease/Paper Charges 0 1,335 741 1,100 900 -18.20% 6412 Advertising/Other 9,226 11,798 119 13,000 13,000 0.00% 6416 Office Supplies/Expendable 523 0 221 750 750 0.00% 6440 Contracted Services 6,764,444 7,027,194 6,380,393 7,282,000 8,070,000 10.80% 6560 Liability / Property Insurance 32,342 8,284 0 9,397 0 -100.00% 6610 Contingency 0 0 0 0 18,200 0.00%
6900 Interfund Charge - Fac. Maint. 26,339 40,823 32,658 40,823 40,823 0.00% 6903 Interfund Charges - Cost Distr 7,041 4,327 3,548 4,435 4,435 0.00% 6904 Interfund Charges - Admin. Ove 226,492 226,492 181,194 226,492 166,907 -26.30% 6918 Interfund Charges- Comp Maint 15,001 14,687 13,871 17,339 16,679 -3.80% 6920 Interfund Charges - Computer R 4,009 6,845 3,332 4,165 5,214 25.20% 6926 Interfund Chg Risk Charges 0 2,025 0 0 0 0.00%
8200 Transfer Out 770,288 572,903 572,903 572,903 582,903 1.70% 8210 Transfers Out/Debt Service 1,132 0 0 0 0 0.00%
8220 Transfers Out - Insurance Rese 4,550 0 0 0 0 0.00% Total Expense $ 7,983,270 $ 8,061,835 $ 7,324,764 $ 8,327,220 $ 9,069,573 Total Net Surplus/(Deficit) $ 183,819 $ 3,538,058 $ 4,502,454 $ 3,487,995 $ 3,250,727 2025-2026 Operating Budget | City of Madera 205
47603620 Solid Waste Recycling
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 67,311 0 0 0 0 0.00%
Total Revenue $ 67,311 $ - $ - $ - $ -
6532 Maintenance/Other Supplies 0 84 0 0 0 0.00%
Total Expense $ - $ 84 $ - $ - $ -
Total Net Surplus/(Deficit) $ 67,311 $ (84) $ - $ - $ - 206 City of Madera | 2025-2026 Operating Budget
47603630 Street Cleaning
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 4208 Late Payment/Other Penalty 7 2 3 0 0 0.00%
4256 Street Sweeping Fees 26,253 443,920 -828 450,000 450,000 0.00% 4355 Transfer-In 50,000 13,885 15,404 15,404 0 -100.00% 4434 Grants 0 0 7,245 0 0 0.00%
4657 Miscellaneous Revenue 240 0 0 0 0 0.00%
4659 Refunds and Reimbursements 0 0 59 0 0 0.00%
4682 Collection Recovery 45 91 0 0 0 0.00%
Total Revenue $ 76,544 $ 457,897 $ 21,883 $ 465,404 $ 450,000 5000 Salaries/Full-time 202,817 217,407 183,464 222,323 214,375 -3.60% 5100 Salaries/Overtime 17,994 23,820 22,373 15,000 20,000 33.30% 5105 Salaries/Leave Payout 710 1,602 2,994 0 0 0.00%
5110 Salaries/Uniform Pay 914 686 0 735 0.00%
5300 Public Employee Retirement Sys 23,584 28,446 24,496 30,208 27,839 -7.80% 5302 Long Term Disability Insurance 534 575 481 574 558 -2.80% 5303 Life Insurance Premiums 253 240 187 218 235 7.80%
5304 Workers Compensation Insurance 18,283 20,925 18,256 18,657 10,958 -41.30% 5305 Medicare Tax- Employer's Share 2,728 3,775 3,210 3,711 3,600 -3.00% 5306 Unfunded Accrued Liability 49,964 56,361 63,192 63,192 62,552 -1.00% 5308 Deferred Compensation/Full-tim 7,582 7,694 7,178 8,762 8,231 -6.10% 5309 Unemployment Insurance 456 513 693 497 680 36.80%
5310 Section 125 Benefit Allow. 28,576 29,782 33,380 31,344 53,860 71.80% 6402 Telephone/Fax Charges 10 20 0 0 0 0.00%
6403 Cell Phone Charges 0 0 3 100 0 -100.00%
6425 Vehicle Fuel, Supplies & Maint 49,678 46,915 36,857 48,792 48,000 -1.60% 6440 Contracted Services 332 75,554 108,310 0 125,900 0.00% 6532 Maintenance/Other Supplies 9,506 19,500 4,256 45,000 25,000 -44.40% 6560 Liability / Property Insurance 8,984 0 9,397 0 15,070 0.00% 6610 Contingency 0 0 0 50,000 50,000 0.00%
6900 Interfund Charge - Fac. Maint. 0 12,144 9,715 12,144 12,144 0.00% 6903 Interfund Charges - Cost Distr 11,830 0 0 0 0 0.00% 6904 Interfund Charges - Admin. Ove 19,148 19,148 15,318 19,148 21,146 10.40% 6907 Interfund Chrg/Vehicle Replcmt 106,617 124,450 171,224 214,030 214,030 0.00% 6908 Interfund Chrg/Vehicle Maint. 73,341 86,402 55,934 69,917 78,944 12.90% 6926 Interfund Chg Risk Charges 0 2,353 812 1,015 2,744 170.30% 8220 Transfers Out - Insurance Rese 5,289 0 0 0 0 0.00% Total Expense $ 638,214 $ 778,539 $ 772,416 $ 854,632 $ 996,601 Total Net Surplus/(Deficit) $ (561,670) $ (320,642) $ (750,532) $ (389,228) $ (546,601) 2025-2026 Operating Budget | City of Madera 207
47603640 Beverage Container Recycling
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 4434 Grants 21,661 0 0 16,349 0 -100.00%
Total Revenue $ 21,661 $ - $ - $ 16,349 $ -
6412 Advertising/Other 14,915 6,840 9,516 16,349 0 -100.00% Total Expense $ 14,915 $ 6,840 $ 9,516 $ 16,349 $ -
Total Net Surplus/(Deficit) $ 6,746 $ (6,840) $ (9,516) $ - $ - 208 City of Madera | 2025-2026 Operating Budget
47603730 Tire Clean Up
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 109,120 1,650 1,840 1,840 0 -100.00%
4434 Grants 87,781 0 -87,781 28,661 98,990 245.40%
Total Revenue $ 196,901 $ 1,650 $ (85,941) $ 30,501 $ 98,990 5000 Salaries/Full-time 13,539 14,326 14,527 19,178 45,227 135.80% 5100 Salaries/Overtime 216 44 73 50 50 0.00%
5105 Salaries/Leave Payout 0 0 666 0 0 0.00%
5110 Salaries/Uniform Pay 250 0 0 0 174 0.00%
5300 Public Employee Retirement Sys 1,302 1,666 1,553 2,247 5,014 123.10% 5302 Long Term Disability Insurance 28 51 51 0 106 0.00% 5303 Life Insurance Premiums 18 23 19 24 52 116.70%
5304 Workers Compensation Insurance 1,203 1,105 1,467 1,658 1,611 -2.80% 5305 Medicare Tax- Employer's Share 252 230 289 697 141.20% 5308 Deferred Compensation/Full-tim 556 636 610 859 1,850 115.40% 5309 Unemployment Insurance 63 63 108 71 155 118.30%
5310 Section 125 Benefit Allow. 2,707 1,976 3,976 5,625 11,901 111.60% 6440 Contracted Services 973 4,590 990 0 0 0.00%
6532 Maintenance/Other Supplies 2,920 0 0 500 15,000 2900.00% 6903 Interfund Charges - Cost Distr 445 0 0 0 0 0.00%
6904 Interfund Chg Admin OH 0 0 0 0 200 0.00%
6926 Interfund Chg Risk Charges 0 527 0 0 0 0.00%
8220 Transfers Out - Insurance Rese 1,184 0 0 0 0 0.00% Total Expense $ 25,404 $ 25,260 $ 24,270 $ 30,501 $ 82,037 Total Net Surplus/(Deficit) $ 171,497 $ (23,610) $ (110,211) $ 16,953 - $ 2025-2026 Operating Budget | City of Madera 209
THIS PAGE IS INTENTIONALLY LEFT BLANK
Drainage
45003040 Drainage Capital Outlay
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 4320 Capital Contribution 196,180 0 0 0 0 0.00%
4900 Budgetary Carryover 0 0 0 635,174 826,750 30.20%
Total Revenue $ 196,180 $ - $ - $ 635,174 $ 826,750
7050 Construction/Infrastructure 0 0 0 587,500 727,500 23.80% Total Expense $ - $ - $ - $ 587,500 $ 727,500
Total Net Surplus/(Deficit) $ 196,180 $ - $ 47,674 - $ $ 99,250 212 City of Madera | 2025-2026 Operating Budget
45003080 Drainage Operations
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 15,708 15,779 19,792 12,000 23,000 91.70% 4208 Late Payment/Other Penalty 13,984 15,068 11,468 10,000 12,500 25.00% 4210 Drainage User Fees 698,663 718,604 667,097 725,000 730,000 0.70% 4346 Interfund Charges/ Cost Dist 170,009 170,009 139,407 174,259 174,259 0.00% 4355 Transfer-In 0 0 40,000 40,000 40,000 0.00%
4682 Collection Recovery 52 132 0 0 0 0.00%
Total Revenue $ 898,416 $ 919,592 $ 877,764 $ 961,259 $ 979,759 6425 Vehicle Fuel, Supplies & Maint 0 0 0 0 15,000 0.00% 6451 Bank Service Charges 639 789 556 0 700 0.00%
6532 Maintenance/Other Supplies 0 0 0 0 5,000 0.00%
6900 Interfund Charge - Fac. Maint. 49,750 82,710 66,168 82,710 82,710 0.00% 6904 Interfund Charges - Admin. Ove 1,935 1,935 1,548 1,935 1,347 -30.40% 8200 Transfer Out 45,000 45,000 45,000 45,000 45,000 0.00% 9171 Sale of Real and Personal Prop 0 810 0 0 0 0.00%
Total Expense $ 97,324 $ 131,244 $ 113,272 $ 129,645 $ 149,757 Total Net Surplus/(Deficit) $ 801,092 $ 788,348 $ 764,492 $ 831,614 $ 830,002 2025-2026 Operating Budget | City of Madera 213
45003090 Drainage Flood Control
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 35,556 35,002 35,002 0 -100.00%
4434 Grants 0 0 5,951 0 0 0.00%
4657 Miscellaneous Revenue 130 190 350 0 0 0.00%
4659 Refunds and Reimbursements 0 0 31,353 0 0 0.00%
Total Revenue $ 130 $ 35,746 $ 72,655 $ 35,002 $ -
5000 Salaries/Full-time 252,218 274,169 237,704 291,378 295,864 1.50% 5005 Salaries/Part-time 20 0 0 0 0 0.00%
5100 Salaries/Overtime 19,247 26,666 23,045 15,000 20,000 33.30% 5105 Salaries/Leave Payout 631 477 2,083 0 0 0.00%
5110 Salaries/Uniform Pay 1,103 1,067 838 0 984 0.00%
5200 Salaries/Auto & Expense Allow 129 129 107 129 0 -100.00% 5300 Public Employee Retirement Sys 28,055 32,557 27,605 36,788 35,952 -2.30% 5302 Long Term Disability Insurance 583 768 616 754 704 -6.60% 5303 Life Insurance Premiums 319 343 272 334 307 -8.10% 5304 Workers Compensation Insurance 24,399 25,500 25,717 24,872 14,149 -43.10% 5305 Medicare Tax- Employer's Share 3,676 4,686 3,994 4,613 4,821 4.50% 5306 Unfunded Accrued Liability 56,301 62,779 70,388 70,388 69,675 -1.00% 5308 Deferred Compensation/Full-tim 9,201 9,635 8,509 11,431 10,609 -7.20% 5309 Unemployment Insurance 627 637 776 659 938 42.30%
5310 Section 125 Benefit Allow. 81,555 85,698 75,490 91,242 90,198 -1.10% 6401 Gas and Electric Utilities 31,937 29,808 23,103 30,968 31,000 0.10% 6403 Cell Phone Charges 0 0 0 0 600 0.00%
6425 Vehicle Fuel, Supplies & Maint 18,617 22,789 8,761 23,701 10,000 -57.80% 6440 Contracted Services 18,889 19,132 20,323 35,000 35,000 0.00% 6444 Contracted Services/ Legal 0 0 716 0 0 0.00%
6515 Taxes and Assessments 26,498 26,498 0 0 0 0.00%
6516 Permits and Fees 0 0 27,293 30,000 30,000 0.00%
6532 Maintenance/Other Supplies 28,414 20,792 24,940 35,000 35,000 0.00% 6560 Liability / Property Insurance 0 212,097 14,833 14,833 7,954 -46.40% 6610 Contingency 0 0 0 0 35,600 0.00%
6902 Interfund Charges- Central Sup 0 0 0 25 38 52.00%
6903 Interfund Charges - Cost Distr 13,280 0 0 0 0 0.00% 6904 Interfund Charges - Admin. Ove 35,534 35,534 28,427 35,534 33,698 -5.20% 6907 Interfund Chrg/Vehicle Replcmt 23,234 24,734 64,174 80,218 80,218 0.00% 6908 Interfund Chrg/Vehicle Maint. 34,844 40,201 26,024 32,530 36,730 12.90% 6918 Interfund Charges- Comp Maint 18,397 18,013 17,013 21,266 20,456 -3.80% 6920 Interfund Charges - Computer R 4,917 8,395 4,087 5,109 6,394 25.20% 6926 Interfund Chg Risk Charges 0 3,816 1,282 1,602 1,448 -9.60% 8210 Transfers Out/Debt Service 7,514 20,922 20,916 20,916 20,915 0.00% 8220 Transfers Out - Insurance Rese 8,577 0 0 0 0 0.00% Total Expense $ 748,716 $ 1,007,842 $ 759,037 $ 914,290 $ 929,252 Total Net Surplus/(Deficit) $ (748,586) $ (972,095) $ (686,382) $ (879,288) $ (929,252) 214 City of Madera | 2025-2026 Operating Budget
Airport
Airport Operations
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 4002 Current Unsecured Property Tax 96,082 154,308 160,526 130,000 165,000 26.90% 4150 Rents/Admin Building 16,480 11,300 11,300 12,000 12,000 0.00% 4151 Lease/Agricultural 131,375 162,550 146,766 162,550 146,896 -9.60% 4152 Lease/Airport Land Area 145,126 134,659 80,178 85,917 85,917 0.00% 4153 Airport Hanger Rentals 135,200 173,540 162,776 180,000 180,000 0.00% 4155 Hangar Rentals 44,850 -1,350 0 0 0 0.00%
4158 Commercial Op User Fees 1,500 1,500 1,500 1,500 0 -100.00% 4161 F.B.O. Fuel Flowage Fees 14,026 2,210 26,149 2,500 20,000 700.00% 4162 Interest Income 17,918 19,586 41,906 12,000 45,000 275.00% 4164 Interest Income/Misc 0 16,238 0 0 0 0.00%
4177 Tiedown Rentals 4,356 5,058 4,976 5,058 5,200 2.80% 4240 Utility Reimbursement 120 120 120 120 100 -16.70%
4333 Interfund Chg Land Rent 0 0 51,266 64,083 64,083 0.00% 4355 Transfer-In 0 9,840 13,281 13,281 0 -100.00%
4450 Federal Aviation Airport Grant 0 0 0 184,175 184,175 0.00% 4657 Miscellaneous Revenue 30 0 0 0 0 0.00%
4659 Refunds and Reimbursements 848 10 56,388 0 0 0.00% 4676 Workers Comp Recovery - Wages 0 1,506 0 0 0 0.00%
Total Revenue $ 607,911 $ 691,074 $ 757,133 $ 853,184 $ 908,371 5000 Salaries/Full-time 82,943 92,344 75,181 96,053 94,197 -1.90% 5005 Salaries/Part-time 12,130 16,983 5,301 17,485 17,835 2.00% 5100 Salaries/Overtime 25 16 53 500 200 -60.00%
5105 Salaries/Leave Payout 1,699 399 1,430 0 0 0.00%
5110 Salaries/Uniform Pay 250 286 214 0 250 0.00%
5300 Public Employee Retirement Sys 10,311 12,063 10,426 14,295 12,670 -11.40% 5302 Long Term Disability Insurance 234 247 213 264 264 0.00% 5303 Life Insurance Premiums 99 100 88 108 106 -1.90%
5304 Workers Compensation Insurance 8,412 8,682 9,250 9,800 62,440 537.10% 5305 Medicare Tax- Employer's Share 1,251 1,588 1,204 1,690 1,673 -1.00% 5306 Unfunded Accrued Liability 22,221 27,749 31,112 31,112 30,796 -1.00% 5307 Deferred Comp/Part-Time 455 637 199 656 669 2.00%
5308 Deferred Compensation/Full-tim 3,222 3,020 2,852 3,757 3,406 -9.30% 5309 Unemployment Insurance 413 390 432 353 504 42.80%
5310 Section 125 Benefit Allow. 25,777 30,430 28,726 34,397 35,222 2.40% 6401 Gas and Electric Utilities 11,516 11,444 4,701 12,451 12,451 0.00% 6402 Telephone/Fax Charges 6,815 5,341 5,647 6,000 6,500 8.30% 6403 Cell Phone Charges 0 0 1,100 0 1,200 0.00%
6405 Copier Lease/Paper Charges 0 888 667 800 450 -43.80% 6412 Advertising/Other 0 0 202 1,000 1,000 0.00%
6416 Office Supplies/Expendable 37 461 520 1,000 1,500 50.00% 6418 Postage / Other Mailing Charge 134 305 239 400 800 100.00% 6425 Vehicle Fuel, Supplies & Maint 2,332 1,826 2,550 1,889 3,000 58.80% 6440 Contracted Services 10,507 34,879 21,205 47,000 47,100 0.20% 6444 Contracted Services/ Legal 0 0 1,258 0 0 0.00%
6515 Taxes and Assessments 16,449 15,892 24,452 24,300 21,000 -13.60% 6516 Permits and Fees 0 151 488 800 6,600 725.00%
6530 Conference/Training/Ed 0 1,766 2,631 2,700 4,600 70.40% 6532 Maintenance/Other Supplies 26,348 28,647 21,567 45,500 68,750 51.10% 6536 Tuition Reimbursement 0 0 0 2,400 2,400 0.00%
6560 Liability / Property Insurance 131,165 51,175 49,135 49,242 56,153 14.00% 6610 Contingency 0 0 0 0 5,300 0.00%
6900 Interfund Charge - Fac. Maint. 21,765 36,146 28,917 36,146 36,146 0.00% 6902 Interfund Charges- Central Sup 404 885 601 549 632 15.10% 6903 Interfund Charges - Cost Distr 6,409 0 0 0 0 0.00% 6904 Interfund Charges - Admin. Ove 69,277 69,277 55,422 69,277 70,521 1.80% 20503270
216 City of Madera | 2025-2026 Operating Budget
Airport Operations
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 6907 Interfund Chrg/Vehicle Replcmt 17,983 22,758 37,414 46,767 34,767 -25.70% 6908 Interfund Chrg/Vehicle Maint. 23,311 27,462 17,778 22,222 25,091 12.90% 6918 Interfund Charges- Comp Maint 11,322 11,085 10,470 13,087 12,588 -3.80% 6920 Interfund Charges - Computer R 3,026 5,166 2,515 3,144 3,935 25.20% 6926 Interfund Chg Risk Charges 0 1,577 3,279 4,099 8,185 99.70% 8000 Interest Expense 634 0 0 0 0 0.00%
8001 Principal Payment -1 0 0 0 0 0.00%
8210 Transfers Out/Debt Service 14,127 36,782 36,770 36,770 36,769 0.00% 8220 Transfers Out - Insurance Rese 3,545 0 0 0 0 0.00% 9171 Sale of Real and Personal Prop 0 22,600 0 0 0 0.00% Total Expense $ 546,546 $ 581,445 $ 496,206 $ 638,013 $ 727,670 Total Net Surplus/(Deficit) 61,365 $ $ 109,629 $ 260,927 $ 215,171 $ 180,701 20503270
2025-2026 Operating Budget | City of Madera 217
Airport 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 4419 CalTrans Aeronautic Grant 0 47,606 0 11,250 97,425 766.00% 4450 Grant/ Capital Grant 0 1,126,921 36,260 225,000 1,948,500 766.00% 4900 Budgetary Carryover 0 0 0 38,579 177,674 360.50%
Total Revenue $ 1,174,527 - $ $ 36,260 $ 274,829 $ 2,223,599 7030 Facilities And Improvements 1,122,981 75,218 40,145 30,553 0 -100.00% 7050 Construction/Infrastructure 0 0 85,185 490,000 2,404,300 765.70% Total Expense $ 1,122,981 $ 75,218 $ 125,330 $ 520,553 $ 2,404,300 Total Net Surplus/(Deficit) (1,122,981) $ $ 1,099,309 $ (89,070) $ (245,724) $ (180,701) 20503510
218 City of Madera | 2025-2026 Operating Budget
Transit
21285290 Transportation - Dial-A-Ride
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 2,691 4,903 4,284 3,500 4,568 30.50% 4239 Ticket Sales 904 3,313 2,920 3,295 100,000 2934.90% 4266 Low Carbon Transit Op Prog 0 55,388 51,148 0 175,184 0.00% 4354 Interfund Salary & Bene Reimb 879 0 0 0 0 0.00%
4423 Federal Grant Sec 5307 820,405 648,187 491,077 474,422 721,605 52.10% 4424 Local Transportation Allocatio 0 268,039 112,323 168,707 298,399 76.90% 4425 State Transit Assistance - Cit 429,695 373,535 294,178 111,524 415,845 272.90% 4434 Grants 0 0 0 669,645 0 -100.00%
4657 Miscellaneous Revenue 49 0 0 0 0 0.00%
4659 Refunds and Reimbursements 0 0 1,750 0 0 0.00%
Total Revenue $ 1,254,623 $ 1,353,366 $ 957,680 $ 1,431,093 $ 1,715,601 5000 Salaries/Full-time 165,135 167,213 135,302 177,900 168,333 -5.40% 5005 Salaries/Part-time 555 54 0 0 0 0.00%
5100 Salaries/Overtime 3,326 5,531 8,225 10,000 100 -99.00% 5110 Salaries/Uniform Pay 573 654 491 0 573 0.00%
5300 Public Employee Retirement Sys 19,593 20,337 17,159 23,276 20,600 -11.50% 5302 Long Term Disability Insurance 438 495 416 496 469 -5.40% 5303 Life Insurance Premiums 129 133 130 152 129 -15.10% 5304 Workers Compensation Insurance 15,075 13,425 15,031 14,939 7,671 -48.70% 5305 Medicare Tax- Employer's Share 2,319 2,562 2,108 2,815 2,518 -10.60% 5306 Unfunded Accrued Liability 39,588 29,705 33,305 33,305 32,967 -1.00% 5308 Deferred Compensation/Full-tim 6,783 6,409 5,531 7,792 6,837 -12.30% 5309 Unemployment Insurance 419 367 453 350 414 18.30%
5310 Section 125 Benefit Allow. 37,611 38,135 38,095 42,640 45,967 7.80% 6405 Copier Lease/Paper Charges 0 1,421 783 1,350 1,350 0.00% 6412 Advertising/Other 0 213 0 1,200 1,200 0.00%
6416 Office Supplies/Expendable 1,188 139 0 1,000 1,000 0.00% 6418 Postage / Other Mailing Charge 0 0 0 150 150 0.00% 6425 Vehicle Fuel, Supplies & Maint 111,762 132,211 89,573 128,327 128,327 0.00% 6440 Contracted Services 535,020 842,505 714,558 898,146 1,207,520 34.40% 6520 Ticket Purchases 0 0 0 1,500 1,500 0.00%
6530 Conference/Training/Ed 833 644 1,013 2,400 2,400 0.00% 6581 GASB 68-Pension Expense 0 27,299 0 0 0 0.00%
6610 Contingency 0 0 0 0 5,200 0.00%
6902 Interfund Charges- Central Sup 6,103 6,773 4,304 6,050 6,096 0.80% 6903 Interfund Charges - Cost Distr 191,192 7,958 0 0 0 0.00% 6904 Interfund Charges - Admin. Ove 40,208 40,208 32,166 40,208 34,988 -13.00% 6918 Interfund Charges- Comp Maint 4,812 4,711 4,450 5,562 5,350 -3.80% 6920 Interfund Charges - Computer R 1,286 2,196 1,069 1,336 1,673 25.20% 6926 Interfund Chg Risk Charges 0 1,047 2,170 2,712 3,769 39.00% 8200 Transfer Out 28,500 28,500 28,500 28,500 28,500 0.00% 8220 Transfers Out - Insurance Rese 2,352 0 0 0 0 0.00% Total Expense $ 1,214,800 $ 1,380,844 $ 1,134,828 $ 1,432,106 $ 1,715,601 Total Net Surplus/(Deficit) 39,823 $ $ (27,478) $ (177,148) $ (1,013) $ - 220 City of Madera | 2025-2026 Operating Budget
21285490 Dial-A-Ride Capital Outlay
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 4266 Low Carbon Transit Op Prog 0 0 0 0 87,527 0.00%
Total Revenue $ - $ - $ - $ - $ 87,527
7050 Construction/Infrastructure 0 0 0 0 87,527 0.00%
9171 Sale of Real and Personal Prop 0 3,300 0 0 0 0.00% Total Expense $ - $ 3,300 $ - $ - $ 87,527
Total Net Surplus/(Deficit) $ - $ (3,300) $ - $ - $ -
2025-2026 Operating Budget | City of Madera 221
21295300 Transportation - Fixed Route
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 4239 Ticket Sales 0 27 0 0 0 0.00%
4266 Low Carbon Transit Op Prog 0 80,300 125,528 0 351,428 0.00% 4354 Interfund Salary & Bene Reimb 879 0 0 0 0 0.00%
4423 Federal Grant Sec 5307 1,157,443 984,075 727,606 953,087 1,468,551 54.10% 4424 Local Transportation Allocatio 0 330,380 226,465 317,060 493,031 55.50% 4425 State Transit Assistance - Cit 479,515 565,083 339,656 307,089 843,283 174.60% 4434 Grants 0 0 2,249 669,646 0 -100.00%
4657 Miscellaneous Revenue 49 0 0 0 0 0.00%
4659 Refunds and Reimbursements 0 0 3,435 0 0 0.00%
Total Revenue $ 1,637,886 $ 1,959,865 $ 1,424,940 $ 2,246,882 $ 3,156,293 5000 Salaries/Full-time 165,137 167,252 135,930 177,900 168,333 -5.40% 5005 Salaries/Part-time 555 54 0 0 0 0.00%
5100 Salaries/Overtime 16,863 5,532 8,223 10,000 20,000 100.00% 5110 Salaries/Uniform Pay 573 654 491 0 573 0.00%
5300 Public Employee Retirement Sys 19,674 20,343 16,531 23,279 20,602 -11.50% 5302 Long Term Disability Insurance 439 495 416 497 469 -5.60% 5303 Life Insurance Premiums 138 133 130 153 146 -4.60% 5304 Workers Compensation Insurance 16,294 13,428 15,031 14,939 7,671 -48.70% 5305 Medicare Tax- Employer's Share 2,468 2,562 2,108 2,814 2,807 -0.20% 5306 Unfunded Accrued Liability 39,774 29,705 33,305 33,305 32,968 -1.00% 5308 Deferred Compensation/Full-tim 6,806 6,411 5,531 7,792 6,838 -12.20% 5309 Unemployment Insurance 446 367 453 349 459 31.50%
5310 Section 125 Benefit Allow. 37,611 38,135 38,095 42,640 45,967 7.80% 6405 Copier Lease/Paper Charges 0 1,600 783 1,350 1,350 0.00% 6412 Advertising/Other 773 169 189 1,200 1,200 0.00%
6416 Office Supplies/Expendable 1,183 425 196 1,000 1,000 0.00% 6418 Postage / Other Mailing Charge 0 0 0 150 150 0.00% 6425 Vehicle Fuel, Supplies & Maint 133,707 190,683 125,431 156,859 156,859 0.00% 6440 Contracted Services 854,717 1,341,457 1,117,929 1,633,664 1,640,033 0.40% 6520 Ticket Purchases 0 0 0 1,500 1,500 0.00%
6530 Conference/Training/Ed 1,908 644 1,013 2,400 2,400 0.00% 6532 Maintenance/Other Supplies 50,204 40 0 0 0 0.00%
6560 Liability / Property Insurance 0 40,473 50,211 50,211 41,394 -17.60% 6581 GASB 68-Pension Expense 0 27,422 0 0 0 0.00%
6610 Contingency 0 0 0 0 5,200 0.00%
6902 Interfund Charges- Central Sup 7,800 6,377 6,821 6,923 6,454 -6.80% 6903 Interfund Charges - Cost Distr 192,135 7,958 0 0 0 0.00% 6904 Interfund Charges - Admin. Ove 48,511 48,511 38,809 48,511 45,113 -7.00% 6918 Interfund Charges- Comp Maint 4,812 4,711 4,450 5,562 5,350 -3.80% 6920 Interfund Charges - Computer R 1,286 2,196 1,069 1,336 1,673 25.20% 6926 Interfund Chg Risk Charges 0 1,047 2,170 2,712 3,769 39.00% 8200 Transfer Out 28,500 28,500 28,500 28,500 28,500 0.00% 8220 Transfers Out - Insurance Rese 2,352 0 0 0 0 0.00% Total Expense $ 1,634,668 $ 1,987,287 $ 1,633,813 $ 2,255,546 $ 2,248,778 Total Net Surplus/(Deficit) $ 3,218 $ (27,422) $ (208,873) $ (8,664) $ 907,515 222 City of Madera | 2025-2026 Operating Budget
21295425 SB1 - State of Good Repair
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 4265 State of Good Repair 26,982 0 6,136 635,499 741,053 16.61% 4434 Grants 0 0 0 124,630 0 -100.00%
Total Revenue $ 26,982 $ - $ 6,136 $ 760,129 $ 741,053
7000 Vehicles and Equipment 0 0 0 124,630 0 -100.00%
7030 Facilities And Improvements 26,982 0 6,136 635,499 741,053 16.61% Total Expense $ 26,982 $ - $ 6,136 $ 760,129 $ 741,053
Total Net Surplus/(Deficit) $ - $ - $ - $ - $ -
2025-2026 Operating Budget | City of Madera 223
21295491 Low Carbon Transit Operation
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 4266 Low Carbon Transit Op Prog 0 0 0 300,000 87,527 -70.82% Total Revenue $ - $ - $ - $ 300,000 $ 87,527
7050 Construction/Infrastructure 0 0 0 300,000 87,527 -70.82% Total Expense $ - $ - $ 300,000 - $ $ 87,527
Total Net Surplus/(Deficit) $ - $ - $ - $ - $ -
224 City of Madera | 2025-2026 Operating Budget
21295500 Fixed Route Capital Outlay
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 4320 Capital Contribution 13,819 105,132 0 0 0 0.00%
4421 Grant/FTA Section 5339 66,623 0 0 0 397,483 0.00%
4423 Federal Grant Sec 5307 0 389,749 -932 0 203,978 0.00% Total Revenue $ 80,442 $ 494,881 $ (932) $ - $ 601,461
7000 Vehicles and Equipment 66,623 389,749 0 0 0 0.00%
7030 Facilities And Improvements 0 0 33,200 33,200 601,461 1711.60% 9171 Sale of Real and Personal Prop 0 10,161 0 0 0 0.00% Total Expense $ 66,623 $ 399,910 $ 33,200 $ 33,200 $ 601,461 Total Net Surplus/(Deficit) 13,819 $ $ 94,971 $ (34,132) $ (33,200) $ - 2025-2026 Operating Budget | City of Madera 225
21295590 Prop 1B PTMISEA
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 4424 Local Transportation Allocatio 0 1,008 0 0 0 0.00% 4425 State Transit Assistance - Cit 1,031 67,405 0 0 0 0.00% 4490 Proposition 1B PTMISEA 571,930 290,759 13,124 152,644 33,531 -78.00% Total Revenue $ 572,961 $ 359,172 $ 13,124 $ 152,644 $ 33,531 7000 Vehicles and Equipment 523,649 5,719 0 0 0 0.00%
7030 Facilities And Improvements 41,733 358,592 83,038 240,870 0 -100.00% Total Expense $ 565,382 $ 364,311 $ 83,038 $ 240,870 $ - Total Net Surplus/(Deficit) 7,579 $ $ (5,139) $ (69,914) $ (88,226) $ 33,531 226 City of Madera | 2025-2026 Operating Budget
Golf
Golf Course Capital
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 4320 Capital Contribution 0 50,000 50,000 50,000 50,000 0.00% 4355 Transfer-In 0 25,000 0 0 0 0.00%
4900 Budgetary Carryover 0 0 0 0 633 0.00%
Total Revenue $ - $ 75,000 $ 50,000 $ 50,000 $ 50,633
7040 Parks/Facilities Equipment 0 48,945 118,207 142,207 126,152 -11.30% Total Expense $ - $ 48,945 $ 118,207 $ 142,207 $ 126,152 Total Net Surplus/(Deficit) $ - $ 26,055 $ (68,207) $ (92,207) $ (75,519) 20606295
228 City of Madera | 2025-2026 Operating Budget
Special Revenue Funds
Revenues & Expenses by Organization
Development Impact Fees
State Gas Tax
Measure T
Business Improvement District
Park Development
Parking District
Federal Aid Urban Grant
American Rescue Plan Act
Local Transportation
Landscape Maintenance Districts
Law Enforcement Grants
Intermodal
Community Development Block Grant
Economic Development
Residential Rehab Housing
Low-Moderate Income Housing
Community Facilities Districts (CFD)
SB-1186
Special Revenue Funds are established to track and report monies that must be expended for specified purposes. The following is a summary of the various Funds that collectively make up the Special Revenue Funds:
Special Gas Tax
This fund goes toward public works and transportation for street maintenance. Gas tax revenues for streets and roads are received from multiple sources monthly from the State Controller’s Office. Funds are transferred to the Streets Department through the annual budget process to support the streets operations and projects.
Regional Surface Transportation Program (RSTP)
Exchange
This fund provides flexible funding for projects to preserve and improve Federal-Aid highway, bridge, and tunnel
projects on public roads, pedestrian and bicycle
infrastructure, and intercity passenger projects. Funds are received as reimbursement for costs incurred.
State Transportation Improvement Program (STIP)
A multi-year capital improvement program of transportation projects on and off the State Highway System. Funds are programmed within the Madera County region to prioritize regional projects. There are currently no projects scheduled to receive STIP funds.
Proposition 1B LPP
State Program created by the Road Repair and Accountability Act of 2017 (Senate Bill (SB) 1) to provide funding to local and regional transportation agencies that have sought and
received voter approved taxes (i.e. Measure T) and enacted fees for Road Maintenance and Rehabilitation (RMRA)
projects. Projects require a 50 percent local match. Funds are received as reimbursement for costs incurred.
Road Maintenance & Rehabilitation Account
(RMRA)
Utilized to address road maintenance, rehabilitation, and critical safety projects, this fund was created by the Road Repair and Accountability Act of 2017, SB 1. These funds are received monthly from the state.
Measure T
Current ½ cent sales tax for local transportation projects and programs. It is a 20-year program that sunsets in 2027 that funds highway and road capital projects designed to improve traffic safety, relieve congestion, enhance street
maintenance, provide environmental enhancement through
transportation projects, implement transit improvements, and leverage other state and federal funds. Funds are
received quarterly from Madera County.
San Joaquin Valley Air Pollution Control District
(SJVAPCD) REMOVE II Grant
This grant provides funding for projects consistent with the goals of the SJVAPCD.
Transportation
Prop 1B Public Transportation Modernization,
Improvement and Service Enhancement Account
(PTMISEA)
This program is aimed at transit modernization and
improvement and service enhancement. This program is
currently being used to fund a portion of the transit facility.
Funds are received as reimbursement for costs incurred.
Low Carbon Transit Operations Program (LCTOP)
This program provides funding to be used by transit
operators to reduce greenhouse emissions. The City has
utilized these funds to improve transit stop amenities.
Local Transportation Fund (LTF)
This program is to fund Public Transportation including planning and program activities, pedestrian and bicycle facilities, community transit services, and bus and rail projects. Additionally, LTF may be used for construction and maintenance of local streets and roads. It is a component of the Transportation Development Act (TDA).
Sustainable Communities Grant
Grant program created to maintain and integrate multimodal transportation, also from the Road Repair and Accountability Act of 2017, SB 1.
230 City of Madera | 2025-2026 Operating Budget
Special Revenue Funds Budget Overview
Parks
Parks Grants Fund
The Parks Grants Fund is used to track grant funding for the creation and renovation of parks and community recreation facilities. Among the grants tracked in the Parks Grant Fund are:
Statewide Park Development Program (SPP)
This grant is awarded through the State of California
Parks and Recreation Department. The goal of the
grant program is to create new parks and recreation
opportunities in underserved communities across
California. This grant is funding park construction in
the FY 2025/26 Proposed Budget.
Clean California Local Grant
This grant is provided by the State of California to
improve existing parks and/or fund the creation of
new park space. The monies can be spent on either
improving open park land or on structures that exist
on current park land. The grant is funding one
project in the FY 2025/26 Proposed Budget
MUSD Afterschool Program
The Madera Unified School District is partnering
with the City to provide after school programming
to Madera’s youth. The funds will be used to pay the
salary and benefits of several part-time Parks
employees, as well as supplies for the program.
Special Legislative Grant
This City received a $1.6 million allocation in the
most recently approved State budget for
improvements at a local park. This money isfunding
one project in the FY 2025/26 Proposed Budget.
MUSD Agreements Program
The Madera Unified School District is partnering
with the City to provide programming to Madera’s
youth. The funds will be used to pay the salary and
benefits of several part-time Parks employees, as
well as supplies for the program.
MCDPH Agreements Program
The Madera County Department of Public Health is
partnering with the City to provide programming.
The funds will be used to pay the salary and benefits
of several part-time Parks employees, as well as
supplies for the program.
Dick’s Sporting Goods
Dick’s Sporting Goods has provided a $25,000 grant to fund one project in the current CIP.
Development Impact Fees (DIF)
There is a Local Fee imposed on new development to fund the City’s capital facilities. Revenues depend on
development activity. Funds are collected during the
permitting process and deposited into multiple assigned accounts, each having a specific purpose.
Special Districts
Parking District Operations
Established by the City, this fund supports the acquisition, construction, installation or maintenance of parking
facilities, street lighting, refuse receptacles, benches, parks, or fountains in the downtown area. The City serves as the fiscal agent and participants are billed quarterly. Currently, funds are used to pay for a part-time parking enforcement officer, refuse collection, gardening services, and a portion of the crow abatement program.
Business Improvement District
Established by the city, this program supports activities, and promotes events and tourism within the Business
Improvement District. The City serves as the fiscal agent and participants are billed quarterly. The City remits the funds to the Madera Downtown Association quarterly, less expenses it incurs.
Community Facilities Districts (CFD)
CFD 2005-1 Special Tax is for city services and CFD 2006-1 Special Tax is for debt service on infrastructure
improvements. CFD 2006-01 applies to a single subdivision.
Landscape Maintenance Districts (LMD)
Funding for landscaping in 80 defined zones within the city.
Special assessments are prepared in accordance with the Streets and Highway Code.
2025-2026 Operating Budget | City of Madera 231
Federal Aid
Community Development Block Grant (CDBG)
CDBG funds are distributed by the Federal Department of Housing and Urban Development. The goal of the funding is to support community development activities to build
stronger and more resilient communities. CDBG monies are distributed on an entitlement method based on poverty
levels within census tracks. The City, which receives
approximately $1 million/year of CDBG entitlement funds, spends its CDBG entitlement allocation on a variety of
initiatives, including supporting local non-profits and enhancing park facilities.
Active Transportation Program (ATP)
State program that consolidates existing Federal and State transportation programs, including Transportation
Alternatives Program (TAP), Bicycle Transportation Account (BTA), and State Safe Routes to School (SR2S) into a single program. Currently, there are no new projects funded
through this program. Previously, ATP funds were utilized for one CIP project (PK-00008). Funds are received as
reimbursement for costs incurred.
Bridge Preventive Maintenance Program (BPMP)
Intended to maintain existing inventory of bridges and is currently funding one CIP project (B-000004). Funds are received as reimbursement for costs incurred.
Congestion Mitigation & Air Quality Program
(CMAQ)
Intended to fund transportation projects that will contribute to attainment of national air quality standards. Currently funding many CIP projects. Funds are received as
reimbursement for costs incurred.
Highway Safety Improvement Program (HSIP)
Federal aid program available to states for achieving a significant reduction in fatalities and serious injuries on public roads. This program currently funds two CIP projects (R-000031 and R-000066). Funds are received as
reimbursement for costs incurred.
American Rescue Plan Act (ARPA)
Federal grant program enacted into law in March 2021. The City received a one-time allocation of $23.1 million of ARPA funds. ARPA funds have a specific set of eligible items on which the funds can be spent. From that set, the City has chosen to spend its entire allocation on Water and Sewer infrastructure projects. ARPA funds were fully encumbered by 12/31/2024, and must be fully spent by 12/31/2026.
Housing
Home/CalHome Down Payment Assistance and
Program Income
Grant money to assist first-time home buyers with down
payment assistance. Funds recaptured from loan payments are deposited into Program Income to be used for further down payment assistance.
HOME Project Jurisdiction (HOME PJ)
Grant money to assist with the affordability of housing.
Potential uses include rehabbing or reconstructing homes, building affordable housing and rental units, funding a down payment assistance program, and funding a renter’s security deposit program.
Affordable Housing and Sustainable Communities
Program (AHSC)
Administered by the Strategic Growth Council and
implemented by the Department of Housing and Community
Development (HCD), the AHSC Program funds land-use,
housing, transportation, and land preservation projects to support infill and compact development that reduce
greenhouse gas ("GHG") emissions.
Funding for the AHSC Program is provided from the
Greenhouse Gas Reduction Fund (GGRF), an account
established to receive Cap-and-Trade auction proceeds.
SB-1186
Paid along with the business license tax at the time of the business license renewal or establishment, SB-1186 monies are to be used for ADA training and compliance. For the FY 2025/26 budget, the monies will be used for training of Building staff in ADA best practices.
232 City of Madera | 2025-2026 Operating Budget
Law Enforcement Grants
Supplemental Law Enforcement Services Fund (SLESF)
Funds allocated to provide front-line law enforcement
services. These monies are being used for supplies and
equipment purchases in the FY 2025/26 Proposed Budget.
Police Grants Fund
The Police Grants Fund is used to track grant funding for the hiring and equipping of law enforcement personnel. Among the grants tracked in the Police Grant Fund are:
Justice Assistance Grant (JAG)
Funds allocated for the purpose of enforcing State
and local laws improving the criminal justice
system, with an emphasis on preventing violent
crime. Grants may provide for personnel,
equipment, training, technical assistance, and
criminal justice information systems for the more
widespread apprehension, prosecution,
adjudication, detention, and rehabilitation of
persons who violate criminal laws.
Tobacco Law Enforcement Grant
Department of Justice Grant funds to be used for
police activities relating to the reduction of illegal
sales and marketing of tobacco products to minors.
Citizens’ Option for Public Safety (COPS)
Hiring
The COPS Hiring Grant is administered by the
Federal Department of Justice on a competitive
basis. The goal of the grant is to provide funding to
law enforcement agencies to hire and/or rehire
additional career law enforcement officers in an
effort to increase community policing capacity and
crime prevention. COPS is budgeted to cover the
salaries of new officers.
Proposition 64 Health and Public Safety
Proposition 64 was an initiative that approved
recreational cannabis use in California. As part of
that initiative, a grant program was established
from taxes collected by the State of California to
fund law enforcement efforts for preventing the
misuse of cannabis beyond that which was
permitted by Proposition 64. The Proposition 64
grant will pay for the salary and benefits of a new
officer to the City’s Police Department.
Health and Wellness
A grant provided by the State of California to fund
initiatives that improve the physical and mental
wellbeing of law enforcement officers.
Opioid Settlement
The City is receiving payments from several opioid
manufacturers and distributors as part of a
settlement between these companies and the
Federal Government. The funds are to be used for
opioid abuse mitigation and prevention programs.
Police will use these funds to partially fund two
officers.
Schools Policing
Funding for School Resource Officers paid by the
Madera Unified School District.
Housing Authority
Funding for Police staff to provide security at
Madera Housing Authority properties
2025-2026 Operating Budget | City of Madera 233
Expense Summaries
FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 PCT
Org Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE Development Impact Fees Org List
40800000-Water Develop Impact Fee 0 0 0 267 2,909 989.51% 40810000-Water Pipe Dev Impact Fee 36,281 0 0 219,000 609,394 178.26% 40820000-Water Well Impact Fee 10,272 15,057 0 674,393 917,868 36.10% 40830000-Waste Water Dev Impact Fee 250,000 253,844 250,000 728,551 2,041,685 180.24% 40840000-Westberry Ellis Dev Impact Fee -3,457 -12,000 0 5,808 67,789 1067.17% 40850000-Rd 28 Sewer Int Dev Impact Fee 4,062 3,468 0 342 1,345 293.27% 40860000-Develop Impact Fee/Fire 0 0 0 56,989 519,787 812.08% 40870000-Develop Impact Fee/Police 128,814 128,771 128,771 128,771 128,821 0.04% 40880000-Develop Impact Fee/Parks 627,305 0 0 1,016,340 4,909,396 383.05% 40890000-Develop Imp Fee/Public Works 91 0 0 100,253 1,079,253 976.53% 40920000-General Government Impact Fee 243 0 0 42,444 1,331,541 3037.17% 40930000-Transportation Impact Fee 557,468 316,541 276,740 490,738 3,346,135 581.86% 40940000-Administrative Services 15,390 15,000 15,000 15,000 40,581 170.54% 40950000-Median Island Impact Fee 60,151 99,481 0 59,859 317,942 431.15% 40960000-Arterial/Collector Impact Fee 696,270 519,236 0 230,875 2,110,202 814.00% 40970000-Traffic Signal Impact Fee 56,350 -34,661 0 172,938 265,420 53.48% 40980000-Traffic Special Impact Fee 52 0 0 2,314 200,622 8569.92% 40990000-Sewer New Req 0 73,202 23,026 22,977 3,528 -84.65% 41000000-Sewer NW Quad 7,027 0 0 151 1,620 972.85%
41010000-Sewer NE Quad 0 0 0 43,000 48,249 12.21%
41020000-Sewer SW Quad 111 460,112 2,230 11,288 23,059 104.28% 41030000-Sewer SE Quad 2,480 242,357 0 261 0 -100.00%
41040000-Drainage Dev Imp Fee 99,723 0 441,447 980,472 1,725,084 75.94% 41050000-Storm Drain NW Quad 45 536,569 13,300 103,300 808,626 682.79% 41060000-Storm Drain NE Quad 0 0 13,300 193,300 428,489 121.67% 41070000-Storm Drain SW Quad 0 145,377 0 25,137 56,793 125.93% 41080000-Storm Drain SE Quad 270,021 0 6,519 6,519 165 -97.47% Total Development Impact Fees $ 2,818,698 $ 2,762,353 $ 1,170,333 $ 5,331,287 $ 20,986,303 State Gas Tax Org List
41303310-Gas Tax - Street Maintenance 1,075,042 2,235,382 6,381,008 6,798,831 1,811,262 -73.36% 41305424-SB1-LPP (Local Partnership Program) 0 0 0 334,000 334,000 0.00% 41315320-RSTP - Fed Exchange 25,360 273,452 2,274,884 4,137,106 2,197,930 -46.87% 41320000-RMRA 0 0 495,232 5,917,461 5,530,479 -6.54%
Total State Gas Tax $ 1,100,402 $ 2,508,834 $ 9,151,124 $ 17,187,398 $ 9,873,671 Measure T Org List
41514470-Measure T - RTP - Rehab/Recons 119,751 65,793 56,101 2,436,757 2,458,208 0.88% 41520000-Measure T - LTP Street Maint 536,421 860,000 860,000 2,271,068 1,914,131 -15.72% 41530000-Measure T - LTP Suppl Sts. Maint 361,053 0 101,725 1,700,000 2,000,000 17.65% 41540000-Measure T - LTP ADA Compliance 11,915 0 6,477 152,150 246,150 61.78% 41550000-Measure T - Transit Enhancement 2,576 2,046 14,099 400,000 380,175 -4.96% 41560000-Measure T - Transit Enh/ADA/Sr. 630 0 0 0 0 0.00% 41570000-Measure T - Enviro Enhan/Bike/Pe 86,355 295,094 85,274 204,978 168,140 -17.97% 41580000-Measure T - LTP - Flexible 0 0 0 0 60,000 0.00% Total Measure T $ 1,118,700 $ 1,222,933 $ 1,123,675 $ 7,164,953 $ 7,226,804 Business Improvement District Org List
41600000-Madera Downtown BID 18,594 13,537 16,884 18,217 18,398 0.99% Total Business Improvement District $ 18,594 $ 13,537 $ 16,884 $ 18,217 $ 18,398 Park Development Org List
41096132-OLRP GRANT 0 0 0 1,319,280 1,521,417 15.32%
41096355-CalTrans Grant 0 100,000 -7 433 0 -100.00%
41096356-Prop 68 Grant 6,034 235,989 144,523 1,938,815 1,794,029 -7.47% 41096357-CCLP Grant 0 509,906 234 5,711 0 -100.00%
41096358-MUSD After School Program 0 183,081 0 137,146 0 -100.00% 234 City of Madera | 2025-2026 Operating Budget
FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 PCT
Org Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE Park Development Org List (cont.)
41096359-Special Legislative Grant 0 94,610 82,581 1,505,594 1,422,809 -5.50% 41096360-MUSD Agreements 0 0 23,294 63,204 47,744 -24.46% 41096361-MCDPH Agreements 0 0 16,816 45,000 11,204 -75.10% 41096362-FMAAA Agreements 0 0 5,251 56,000 0 -100.00%
41096363-Dicks Sporting Goods Grant 0 0 0 0 96,000 0.00% Total Park Development $ 6,034 $ 1,123,586 $ 272,692 $ 5,071,183 $ 4,893,203 Parking District Org List
41400000-Parking Dist Operations 25,900 29,383 24,104 36,132 40,153 11.13% Total Parking District $ 25,900 $ 29,383 $ 24,104 $ 36,132 $ 40,153 Federal Aid Urban Grant Org List
41705070-FAU CMAQ 207,511 716,906 55,262 3,116,504 2,808,736 -9.88% 41705075-Carbon Reduction Program 0 0 0 83,000 149,000 79.52% 41705080-Highway Safety Improv Program 0 0 0 113,760 61,560 -45.89% 41705087-Safe Streets & Roads For All 0 0 0 338,520 0 -100.00% 41705100-CRRSSA fund 0 0 0 303,000 303,000 0.00%
41705730-Bridge Preventative Maint. Program 938 39,601 1,300 350,539 350,539 0.00% 41705735-Highway Bridge Program 0 0 1,212 74,365 0 -100.00% Total Federal Aid Urban Grant $ 208,449 $ 756,507 $ 57,775 $ 4,379,688 $ 3,672,835 ARPA Funds Org List
48250000-ARPA FUNDS 205,058 6,599,647 3,915,928 9,046,835 6,116,101 -32.40% Total ARPA Funds $ 205,058 $ 6,599,647 $ 3,915,928 $ 9,046,835 $ 6,116,101 Local Transportation Org List
42005330-Local Transportation- Streets 803,026 493,416 1,572,304 4,267,207 6,071,858 42.29% 42005410-Local Transportation- Parks 365 211 376 130,000 170,000 30.77% 42005493-Local Transportation- Transit 121,609 115,925 0 115,926 115,926 0.00% Total Local Transportation $ 925,001 $ 609,552 $ 1,572,679 $ 4,513,133 $ 6,357,784 Landscape Maintenance District Org List
LMD 390,601 423,296 391,637 803,519 635,621 -20.90%
Total Landscape Maintenance District $ 390,601 $ 423,296 $ 391,637 $ 803,519 $ 635,621 PD Grants Org List
47700000-Supplemental Law Enforcement 70,527 55,627 132,458 182,720 153,791 -15.83% 47810000-JAG Grant 0 32,522 25,823 46,337 45,991 -0.75% 47810110-Health and Wellness 0 19,547 13,411 21,424 7,896 -63.14% 47810310-Prop 64 Health & Public Safety 0 83,394 88,146 126,762 92,800 -26.79% 47810410-PD Special Investigation Unit 0 292,422 290,977 304,908 320,656 5.16% 47811100-PD Opioid Settlement Funds 0 0 7,209 114,497 261,465 128.36% 47812030-PD Schools Policing 0 0 321,015 444,456 463,340 4.25% 47812040-PD Housing Authority 0 0 122,864 153,752 177,441 15.41% 47812050-COPS Hiring Grant 0 253,176 353,502 381,981 392,349 2.71% 47813010-PD Central Command Center 0 0 300,000 300,000 0 -100.00% 47813011-PD Parking Lot Resurfacing 0 317,288 7,132 166,997 0 -100.00% 47813012-PD Safe & Clean 0 0 300,000 300,000 0 -100.00% 47813013-PD Tire Amnesty Grant 0 880 39,240 92,326 76,670 -16.96% 47813015-PD Abandoned Vehicle Abatement 0 0 50,333 102,305 59,604 -41.74% 47900000-DUI Enforcement & Awareness Grant 59,643 110,322 103,401 223,470 51,933 -76.76% 47910000-Tobacco Law Enforcement Grant 94,196 70,053 10,133 13,800 20,143 45.96% 47930000-OTS/STEP DUI Grant 2,741 0 0 0 0 0.00%
48301100-Opioid Settlement Fund 0 0 70,000 70,000 261,465 273.52% 76102657-PD Community Outreach 0 230,855 0 3,300 0 -100.00% Total PD Grants $ 227,107 $ 1,466,086 $ 2,235,644 $ 3,049,035 $ 2,385,544 2025-2026 Operating Budget | City of Madera 235
FY 22/23 FY 23/24 FY 24/25 FY 24/25 FY 25/26 PCT
Org Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE Intermodal Org List
41100000-Madera Transit Center 27,268 7,339 0 13,000 2,546 -80.42% 41108060-Intermodal Building 93,782 145,609 118,392 135,741 148,138 9.13% Total Intermodal $ 121,050 $ 152,949 $ 118,392 $ 148,741 $ 150,684 Community Development Block Grant Org List
10211300-General/Grant Oversight 618,822 60,399 0 0 0 0.00% 10218000-CDBG Admin 268,753 142,107 124,352 206,680 197,899 -4.25% 10218010-CDBG Public Services 334,789 163,872 173,941 675,281 442,168 -34.52% 10218020-CDBG Public Improvements 616,018 1,084,389 1,007,865 2,076,123 1,873,655 -9.75% 10218030-CDBG Revolving Loan Fund 0 190 0 0 75,000 0.00% Total Community Development Block Grant $ 1,838,383 $ 1,450,956 $ 1,306,158 $ 2,958,084 $ 2,588,722 Economic Development Org List
42500000-Economic Development Fund 2,523 2,000 0 159,000 159,100 0.06% Total Economic Development $ 2,523 $ 2,000 $ - $ 159,000 $ 159,100 Residential Rehab Housing Org List
43800000-Home DAP 7,270 0 354 15,000 15,000 0.00%
44000000-Housing Program Fund 0 0 0 0 275 0.00%
44004430-DAP Program Income 19,685 22,835 18,517 26,309 27,947 6.23% 44004432-CalHome Mobile Home Rehab 32,295 1 1 0 0 0.00% 44004440-HOME PJ 0 0 0 500,000 853,557 70.71%
44004460-HOME Program 58,698 50,562 42,536 268,913 266,480 -0.90% 44004620-CalHOME OOR 0 206 0 0 0 0.00%
44004630-CalHOME Program Income 44 41 32 0 300 0.00%
44004640-Permanent Local Housing Allocation 0 27,895 116,412 422,319 295,017 -30.14% 44900000-Residential Rehab 0 0 0 45,780 24,680 -46.09%
Total Residential Rehab Housing $ 117,993 $ 101,539 $ 177,853 $ 1,278,321 $ 1,483,256 Low/Moderate Income Housing Org List
40200000-Low/Mod Housing Fund 801 694 0 0 0 0.00%
40210000-Affordable Housing 576,111 120,320 2,262,185 2,276,236 61,964 -97.28% Total Low/Moderate Income Housing $ 576,912 $ 121,014 $ 2,262,185 $ 2,276,236 $ 61,964 CFD Special Revenue Org List
48000000-CFD 2005-1 City Wide Services 305,359 308,395 308,767 309,403 310,960 0.50% 48010000-CFD 2006-1 KB Homes 173,259 184,191 189,662 190,190 192,177 1.04% 48030000-CFD 2012-1 Public Service 9,750 9,750 9,750 9,750 9,750 0.00% 48040000-CFD 2013-1 Madera Family Apts 6,690 42,071 6,690 6,690 6,690 0.00% 48500000-CFD 2006 Bond Debt 87,091 179,155 158,660 185,133 190,703 3.01% Total CFD Special Revenue $ 582,149 $ 723,562 $ 673,529 $ 701,166 $ 710,280 SB-1186 Org List
48404200-SB-1186 Proceeds 0 0 20 8,000 14,300 78.75%
Total SB-1186 $ - $ - $ 20 $ 8,000 $ 14,300
236 City of Madera | 2025-2026 Operating Budget
Expenditures by Organizational Code
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
6800 Developer Reimbursement 0 0 0 267 2,909 989.50%
$ - $ - $ - $ 267 $ 2,909
40810000 - Water Pipe Impact Fee Fund
6800 Developer Reimbursement 36,172 0 0 0 390,369 0.00% 6904 Interfund Chg Admin OH 0 0 0 0 25 0.00%
7030 Facilities And Improvements 0 0 0 219,000 219,000 0.00% 7050 Construction/Infrastructure 109 0 0 0 0 0.00%
$ 36,281 $ - $ 219,000 - $ $ 609,394
40820000 - Water Well Impact Fee Fund
6800 Developer Reimbursement 0 0 0 0 243,475 0.00%
7030 Facilities And Improvements 10,272 0 0 674,393 674,393 0.00% 7050 Construction/Infrastructure 0 15,057 0 0 0 0.00%
$ 10,272 $ 15,057 $ 674,393 - $ $ 917,868
40830000 - Waste Water Impact Fee Fund
6800 Developer Reimbursement 0 0 0 420,218 1,733,352 312.49% 7030 Facilities And Improvements 0 3,844 0 58,333 58,333 0.00% 8200 Transfer Out 250,000 250,000 250,000 250,000 250,000 0.00% $ 250,000 $ 253,844 $ 250,000 $ 728,551 $ 2,041,685
40840000 - Waste Water Impact Fee Fund
6440 Contracted Services -3,457 -12,000 0 0 0 0.00%
6800 Developer Reimbursement 0 0 0 5,808 67,689 1065.44% 6904 Interfund Chg Admin OH 0 0 0 0 100 0.00%
$ (3,457) $ (12,000) $ - $ 5,808 $ 67,789
40850000 - Road 28 Sewer Impact Fee Fund
6440 Contracted Services 62 0 0 0 0 0.00%
6904 Interfund Chg Admin OH 0 0 0 0 50 0.00%
7030 Facilities And Improvements 0 0 0 342 1,295 278.65% 8200 Transfer Out 4,000 3,468 0 0 0 0.00%
$ 4,062 $ 3,468 $ - $ 342 $ 1,345
40860000 - Fire Impact Fee Fund
6800 Developer Reimbursement 0 0 0 56,989 519,787 812.08% $ - $ - $ - $ 56,989 $ 519,787
40870000 - Police Impact Fee Fund
6440 Contracted Services 43 0 0 0 0 0.00%
6904 Interfund Chg Admin OH 0 0 0 0 50 0.00%
8200 Transfer Out 128,771 128,771 128,771 128,771 128,771 0.00% $ 128,814 $ 128,771 $ 128,771 $ 128,771 $ 128,821
40880000 - Parks Impact Fee Fund
6440 Contracted Services 116 0 0 0 0 0.00%
6800 Developer Reimbursement 522,558 0 0 356,700 3,160,401 786.01% 6904 Interfund Chg Admin OH 0 0 0 0 75 0.00%
7050 Construction/Infrastructure 104,631 0 0 0 1,089,280 0.00% 8200 Transfer Out 0 0 0 659,640 659,640 0.00%
$ 627,305 $ - $ - $ 1,016,340 $ 4,909,396
40890000 - Public Works Impact Fee Fund
6440 Contracted Services 91 0 0 0 0 0.00%
6800 Developer Reimbursement 0 0 0 100,253 1,079,203 976.48% 6904 Interfund Chg Admin OH 0 0 0 0 50 0.00%
$ 91 $ - $ - $ 100,253 $ 1,079,253
Total Expense
40800000 - Water Develop Impact Fee Fund
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
2025-2026 Operating Budget | City of Madera 237
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 40920000 - General Government Impact Fee Fund
6440 Contracted Services 243 0 0 0 0 0.00%
6800 Developer Reimbursement 0 0 0 42,444 1,331,491 3037.05% 6904 Interfund Chg Admin OH 0 0 0 0 50 0.00%
$ 243 $ - $ - $ 42,444 $ 1,331,541
40930000 - Transportation Impact Fee Fund
6440 Contracted Services 418 0 0 0 0 0.00%
6800 Developer Reimbursement 0 0 0 0 2,956,085 0.00%
6904 Interfund Chg Admin OH 0 0 0 0 50 0.00%
7030 Facilities And Improvements 0 0 0 145,000 0 -100.00% 7050 Construction/Infrastructure 557,051 316,541 276,740 345,738 390,000 12.80% $ 557,468 $ 316,541 $ 276,740 $ 490,738 $ 3,346,135
40940000 - Admin Services Impact Fee Fund
6440 Contracted Services 390 0 0 0 0 0.00%
6800 Developer Reimbursement 0 0 0 0 25,531 0.00%
6904 Interfund Chg Admin OH 0 0 0 0 50 0.00%
8200 Transfer Out 15,000 15,000 15,000 15,000 15,000 0.00% $ 15,390 $ 15,000 $ 15,000 $ 15,000 $ 40,581
40950000 - Median Island Impact Fee Fund
6800 Developer Reimbursement 60,151 99,481 0 59,859 317,842 430.98% 6904 Interfund Chg Admin OH 0 0 0 0 100 0.00%
$ 60,151 $ 99,481 $ - $ 59,859 $ 317,942
40960000 - Arterial/Collector Impact Fee Fund
6440 Contracted Services 73 0 0 0 0 0.00%
6800 Developer Reimbursement 696,197 519,236 0 230,875 2,000,027 766.28% 6904 Interfund Chg Admin OH 0 0 0 0 175 0.00%
7050 Construction/Infrastructure 0 0 0 0 110,000 0.00%
$ 696,270 $ 519,236 $ 230,875 - $ $ 2,110,202
40970000 - Traffic Signal Impact Fee Fund
6800 Developer Reimbursement 56,350 0 0 0 96,027 0.00%
6904 Interfund Chg Admin OH 0 0 0 0 25 0.00%
7030 Facilities And Improvements 0 0 0 172,938 0 -100.00% 7050 Construction/Infrastructure 0 -34,661 0 0 169,368 0.00% $ 56,350 $ (34,661) $ - $ 172,938 $ 265,420
40980000 - Traffic Special Impact Fee Fund
6440 Contracted Services 52 0 0 0 0 0.00%
6800 Developer Reimbursement 0 0 0 2,314 200,572 8567.76% 6904 Interfund Chg Admin OH 0 0 0 0 50 0.00%
$ 52 $ - $ - $ 2,314 $ 200,622
40990000 - New Sewer Impact Fee Fund
6800 Developer Reimbursement 0 73,202 22,977 22,977 3,503 -84.80% 6904 Interfund Chg Admin OH 0 0 0 0 25 0.00%
7030 Facilities And Improvements 0 0 49 0 0 0.00%
$ - $ 73,202 $ 23,026 $ 22,977 $ 3,528
41000000 - Sewer N/W Quad Impact Fee Fund
6440 Contracted Services 27 0 0 0 0 0.00%
6800 Developer Reimbursement 7,000 0 0 151 1,520 906.62% 6904 Interfund Chg Admin OH 0 0 0 0 100 0.00%
$ 7,027 $ - $ - $ 151 $ 1,620
41010000 - Sewer N/E Quad Impact Fee Fund
6800 Developer Reimbursement 0 0 0 0 5,249 0.00%
7030 Facilities And Improvements 0 0 0 43,000 43,000 0.00% $ - $ - $ - $ 43,000 $ 48,249
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
238 City of Madera | 2025-2026 Operating Budget
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 41020000 - Sewer S/W Quad Impact Fee Fund
6440 Contracted Services 111 0 0 0 0 0.00%
6800 Developer Reimbursement 0 459,007 2,230 11,288 0 -100.00% 6904 Interfund Chg Admin OH 0 0 0 0 100 0.00%
7050 Construction/Infrastructure 0 1,105 0 0 22,959 0.00% $ 111 $ 460,112 $ 2,230 $ 11,288 $ 23,059
41030000 - Sewer S/E Quad Impact Fee Fund
6440 Contracted Services 53 0 0 0 0 0.00%
6800 Developer Reimbursement 0 240,256 0 261 0 -100.00% 7050 Construction/Infrastructure 2,427 2,101 0 0 0 0.00% $ 2,480 $ 242,357 $ - $ 261 $ -
41040000 - Drainage Impact Fee Fund
6440 Contracted Services 169 0 0 0 0 0.00%
6800 Developer Reimbursement 99,554 0 428,047 837,072 1,621,609 93.72% 6904 Interfund Chg Admin OH 0 0 0 0 75 0.00%
7030 Facilities And Improvements 0 0 0 130,000 90,000 -30.77% 8200 Transfer Out 0 0 13,400 13,400 13,400 0.00%
$ 99,723 $ - $ 441,447 $ 980,472 $ 1,725,084
41050000 - Storm Drain N/W Quad Impact Fee Fund
6440 Contracted Services 45 0 0 0 0 0.00%
6800 Developer Reimbursement 0 536,569 0 0 705,251 0.00% 6904 Interfund Chg Admin OH 0 0 0 0 75 0.00%
7030 Facilities And Improvements 0 0 0 90,000 90,000 0.00% 8200 Transfer Out 0 0 13,300 13,300 13,300 0.00%
$ 45 $ 536,569 $ 13,300 $ 103,300 $ 808,626
41060000 - Storm Drain N/E Quad Impact Fee Fund
6800 Developer Reimbursement 0 0 0 0 325,189 0.00%
7030 Facilities And Improvements 0 0 0 180,000 0 -100.00% 7050 Construction/Infrastructure 0 0 0 0 90,000 0.00%
8200 Transfer Out 0 0 13,300 13,300 13,300 0.00%
$ - $ - $ 13,300 $ 193,300 $ 428,489
41070000 - Storm Drain S/W Quad Impact Fee Fund
6800 Developer Reimbursement 0 145,377 0 5,137 0 -100.00% 6904 Interfund Chg Admin OH 0 0 0 0 25 0.00%
7030 Facilities And Improvements 0 0 0 20,000 0 -100.00% 7050 Construction/Infrastructure 0 0 0 0 56,768 0.00%
$ 145,377 - $ $ - $ 25,137 $ 56,793
41080000 - Storm Drain S/E Quad Impact Fee Fund
6440 Contracted Services 21 0 0 0 0 0.00%
6800 Developer Reimbursement 270,000 0 6,519 6,519 90 -98.62% 6904 Interfund Chg Admin OH 0 0 0 0 75 0.00%
$ 270,021 $ - $ 6,519 $ 6,519 $ 165
41303310 - Gas Tax Streets Fund
6900 Interfund Charge - Fac. Maint. 0 419,504 335,603 419,504 0 -100.00% 7050 Construction/Infrastructure 10,035 7,466 78 334,000 0 -100.00% 8200 Transfer Out 1,060,684 1,808,412 6,045,327 6,045,327 1,811,262 -70.04% 8260 Transfer-Out CIP 4,323 0 0 0 0 0.00%
$ 1,075,042 $ 2,235,382 $ 6,381,008 $ 6,798,831 $ 1,811,262 41305424 - SB1 Fund
7050 Construction/Infrastructure 0 0 0 334,000 334,000 0.00% $ - $ - $ 334,000 - $ $ 334,000
41315320 - RSTP - Fed Exchange Fund
7050 Construction/Infrastructure 25,360 273,452 2,274,884 4,137,106 2,197,930 -46.87% $ 25,360 $ 273,452 $ 2,274,884 $ 4,137,106 $ 2,197,930
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
2025-2026 Operating Budget | City of Madera 239
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 41320000 - RMRA
7050 Construction/Infrastructure 0 0 495,232 5,917,461 5,530,479 -6.54% $ - $ 495,232 - $ $ 5,917,461 $ 5,530,479
41514470 - Measure T - RTP Fund
6440 Contracted Services 0 0 27,568 30,000 30,000 0.00% 7050 Construction/Infrastructure 119,751 65,793 28,533 2,406,757 2,428,208 0.89% $ 119,751 $ 65,793 $ 56,101 $ 2,436,757 $ 2,458,208
41520000 - Measure T - LTP Street Maint. Fund
7050 Construction/Infrastructure 0 0 0 1,411,068 1,054,131 -25.30% 8200 Transfer Out 536,421 860,000 860,000 860,000 860,000 0.00% $ 536,421 $ 860,000 $ 860,000 $ 2,271,068 $ 1,914,131
41530000 - Measure T - LTP Suppl. Street Maint. Fund
7050 Construction/Infrastructure 0 0 101,725 1,700,000 1,700,000 0.00% 8200 Transfer Out 361,053 0 0 0 300,000 0.00%
$ 361,053 $ 101,725 - $ $ 1,700,000 $ 2,000,000
41540000 - Measure T - LTP ADA Fund
7050 Construction/Infrastructure 11,915 0 6,477 152,150 144,150 -5.26% 8200 Transfer Out 0 0 0 0 102,000 0.00%
$ 11,915 $ - $ 6,477 $ 152,150 $ 246,150
41550000 - Measure T - Transit Enhancement Fund
6440 Contracted Services 2,576 0 0 0 0 0.00%
6904 Interfund Chg Admin OH 0 0 0 0 175 0.00%
7030 Facilities And Improvements 0 2,046 0 0 0 0.00%
7050 Construction/Infrastructure 0 0 14,099 400,000 380,000 -5.00% $ 2,576 $ 2,046 $ 14,099 $ 400,000 $ 380,175
41560000 - Measure T - Transit Enhancement/ADA Fund
7030 Facilities And Improvements 630 0 0 0 0 0.00%
$ 630 $ - $ - $ - $ -
41570000 - Measure T - Environmental Enhance Fund
7050 Construction/Infrastructure 86,355 295,094 85,274 204,978 168,140 -17.97% $ 86,355 $ 295,094 $ 85,274 $ 204,978 $ 168,140
41580000 - Measure T - Flex Category Fund
7050 Construction/Infrastructure 0 0 0 0 60,000 0.00%
$ - $ - $ - $ - $ 60,000
41600000 - Madera Downtown BID Category Fund
6440 Contracted Services 13 13 9 100 100 0.00%
6470 Funding to Outside Agencies 17,291 12,235 15,843 16,827 17,100 1.62% 6904 Interfund Charges - Admin. Ove 1,290 1,290 1,032 1,290 1,198 -7.13% $ 18,594 $ 13,537 $ 16,884 $ 18,217 $ 18,398
41096132 - OLRP GRANT
7030 Facilities And Improvements 0 0 0 1,319,280 1,521,417 0.00% $ - $ - $ - $ 1,319,280 $ 1,521,417
41096355 - CalTrans Grant
6440 Contracted Services 0 48,250 0 0 0 0.00%
6518 Other Supplies 0 51,750 -7 433 0 -100.00%
$ - $ 100,000 $ (7) $ 433 $ -
41096356 - Prop 68 Grant
6904 Interfund Chg Admin OH 0 0 0 0 16,711 0.00%
7030 Facilities And Improvements 6,034 154,342 22,131 25,086 1,479 -94.10% 7050 Construction/Infrastructure 0 81,646 122,393 1,913,729 1,775,839 -7.21% $ 6,034 $ 235,989 $ 144,523 $ 1,938,815 $ 1,794,029
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
240 City of Madera | 2025-2026 Operating Budget
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 41096357 - CCLP Grant
6440 Contracted Services 0 6,786 0 0 0 0.00%
7040 Parks/Facilities Equipment 0 503,103 234 5,711 0 -100.00% 7050 Construction/Infrastructure 0 17 0 0 0 0.00%
$ 509,906 - $ $ 234 $ 5,711 $ -
41096358 - MUSD After School Program
5005 Salaries/Part-time 0 115,967 0 0 0 0.00%
5100 Salaries/Overtime 0 214 0 0 0 0.00%
5300 Public Employee Retirement Sys 0 12 0 0 0 0.00%
5304 Workers Compensation Insurance 0 8,118 0 0 0 0.00% 5305 Medicare Tax- Employer's Share 0 1,689 0 0 0 0.00% 5307 Deferred Comp/Part-Time 0 4,207 0 0 0 0.00%
5309 Unemployment Insurance 0 2,113 0 0 0 0.00%
6410 Advertising/Job Announcements 0 450 0 0 0 0.00%
6460 Pre-Employment Costs 0 4,517 0 0 0 0.00%
6518 Other Supplies 0 45,795 0 0 0 0.00%
6561 Miscellaneous Expenses 0 0 0 137,146 0 -100.00%
$ - $ 183,081 $ - $ 137,146 $ -
41096359 - Special Legislative Grant
7050 Construction/Infrastructure 0 94,610 82,581 1,505,594 1,422,809 -5.50% $ - $ 94,610 $ 82,581 $ 1,505,594 $ 1,422,809
41096360 - MUSD Agreements
5005 Salaries / Part-time 0 0 17,972 38,313 20,822 -45.65% 5304 Workers Compensation Insurance 0 0 1,221 1,224 1,321 7.92% 5305 Medicare Tax- Employer's Share 0 0 232 207 313 51.21% 5307 Deferred Comp/Part-Time 0 0 579 516 781 51.36%
5309 Unemployment Insurance 0 0 232 194 279 43.81%
6480 Program Expense 0 0 3,058 22,750 13,227 -41.86%
6904 Interfund Chg Admin OH 0 0 0 0 11,001 0.00%
$ - $ - $ 23,294 $ 63,204 $ 47,744
41096361 - MCDPH Agreements
5005 Salaries / Part-time 0 0 6,768 15,093 5,841 -61.30% 5304 Workers Compensation Insurance 0 0 511 512 548 7.03% 5305 Medicare Tax- Employer's Share 0 0 101 87 88 1.15% 5307 Deferred Comp/Part-Time 0 0 251 216 219 1.39%
5309 Unemployment Insurance 0 0 96 121 175 44.63%
6480 Program Expense 0 0 9,089 28,971 4,333 -85.04%
$ - $ - $ 16,816 $ 45,000 $ 11,204
41096362 - FMAAA Agreements
5005 Salaries / Part-time 0 0 5,251 56,000 0 -100.00%
$ - $ - $ 5,251 $ 56,000 $ -
41096363 - Dicks Sporting Goods Grant
7040 Parks/Facilities Equipment 0 0 0 0 96,000 0.00%
$ - $ - $ - $ - $ 96,000
41400000 - Parking District Operations
5005 Salaries/Part-time 1,829 9,876 7,210 16,000 16,474 2.96% 5100 Salaries/Overtime 6 0 0 0 0 0.00%
5304 Workers Compensation Insurance 165 713 1,344 1,423 1,547 8.71% 5305 Medicare Tax- Employer's Share 28 149 108 241 248 2.90% 5307 Deferred Comp/Part-Time 69 370 270 600 618 3.00%
5309 Unemployment Insurance 33 192 8 147 210 42.86%
6401 Gas and Electric Utilities 3,449 1,198 1,215 1,123 1,500 33.57% 6440 Contracted Services 9,036 11,407 9,776 11,658 11,500 -1.36% 6441 Contracted Services/ Citations 64 921 119 500 500 0.00% 6444 Contracted Services/ Legal 0 0 76 0 0 0.00%
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
2025-2026 Operating Budget | City of Madera 241
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 41400000 - Parking District Operations (cont.)
6902 Interfund Charges- Central Sup 0 0 0 25 38 52.00%
6904 Interfund Charges - Admin. Ove 2,192 2,192 1,754 2,192 5,295 141.56% 6926 Interfund Chg Risk Charges 0 141 0 0 0 0.00%
8200 Transfer Out 7,709 0 0 0 0 0.00%
8210 Transfers Out/Debt Service 1,004 2,224 2,223 2,223 2,223 0.00% 8220 Transfers Out - Insurance Rese 317 0 0 0 0 0.00%
$ 25,900 $ 29,383 $ 24,104 $ 36,132 $ 40,153
41705070 - FAU CMAQ
7030 Facilities And Improvements 6,461 0 0 0 0 0.00%
7050 Construction/Infrastructure 201,050 716,906 55,262 3,116,504 2,808,736 -9.88% $ 201,050 $ 716,906 $ 55,262 $ 3,116,504 $ 2,808,736
41705075 - FAU Carbon Reduction Program
7050 Construction/Infrastructure 0 0 0 83,000 149,000 79.52% $ - $ - $ - $ 83,000 $ 149,000
41705080 - FAU Highway Safety Improv Program
7050 Construction/Infrastructure 0 0 0 113,760 61,560 -45.89% $ - $ - $ 113,760 - $ $ 61,560
41705087 - Safe Streets and Roads for All
7050 Construction/Infrastructure 0 0 0 338,520 0 -100.00% $ - $ - $ 338,520 - $ $ -
41705100 - CRSSA Program
7050 Construction/Infrastructure 0 0 0 303,000 303,000 0.00% $ - $ - $ 303,000 - $ $ 303,000
41705730 - Bridge Preventative Maint. Program
7050 Construction/Infrastructure 938 39,601 1,300 350,539 350,539 0.00% $ 938 $ 39,601 $ 1,300 $ 350,539 $ 350,539
41705735 - Highway Bridge Program
7050 Construction/Infrastructure 0 0 1,212 74,365 0 -100.00% $ - $ - $ 1,212 $ 74,365 $ -
48250000 - ARPA FUNDS
8200 Transfer Out 205,058 0 1,652,136 0 0 0.00%
8260 Transfer-Out CIP 0 6,599,647 2,263,792 9,046,835 6,116,101 -32.40% $ 205,058 $ 6,599,647 $ 3,915,928 $ 9,046,835 $ 6,116,101 42005330 - LTP Streets Program
6440 Contracted Services 0 0 27,568 30,000 0 -100.00%
6800 Developer Reimbursement 0 8,555 0 0 0 0.00%
6904 Interfund Charges - Admin. Ove 0 0 0 0 324 0.00%
7050 Construction/Infrastructure 291,026 -96,499 945,936 3,638,407 5,460,534 50.08% 8200 Transfer Out 512,000 581,360 598,800 598,800 611,000 2.04% $ 803,026 $ 493,416 $ 1,572,304 $ 4,267,207 $ 6,071,858 42005410 - LTP Parks Program
7030 Facilities And Improvements 0 211 376 130,000 170,000 30.77% 7050 Construction/Infrastructure 365 0 0 0 0 0.00%
$ 365 $ 211 $ 130,000 376 $ $ 170,000
42005493 - LTP Transit Program
6440 Contracted Services 110,873 19,637 0 115,926 0 -100.00% 6904 Interfund Chg Admin OH 0 0 0 0 125 0.00%
7000 Vehicles and Equipment 10,736 96,272 0 0 0 0.00%
7030 Facilities And Improvements 0 17 0 0 115,801 0.00% $ 121,609 $ 115,925 $ 115,926 - $ $ 115,926
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
242 City of Madera | 2025-2026 Operating Budget
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 Landscape Maintenance District Funds
6401 Gas and Electric Utilities 3,070 3,203 4,725 36,173 37,264 3.02% 6424 Equipment Use Charge 0 0 0 22,535 23,662 5.00%
6426 Equipment Fuel/Supplies/Mtnc 0 0 0 6,734 7,067 4.95% 6440 Contracted Services 0 0 0 248,719 56,812 -77.16%
6516 Permits and Fees 0 0 0 5,719 5,720 0.02%
6901 Interfund Charges - Parks Main 271,297 287,433 343,198 428,998 450,449 5.00% 6904 Interfund Charges - Admin. Ove 50,089 53,062 15,747 19,684 19,684 0.00% 6910 Interfund Charges - Legal Fees 4,207 4,422 3,361 4,201 4,201 0.00% 6911 Interfund Charges - Park Admin 60,516 64,120 22,270 27,838 27,840 0.01% 6919 Interfund Charges - Finance 0 11,056 2,334 2,918 2,922 0.14% 8210 Transfers Out/Debt Service 1,421 0 0 0 0 0.00%
$ 390,601 $ 423,296 $ 391,637 $ 803,519 $ 635,621
47700000 - Supplemental Law Enforcement
6416 Office Supplies/Expendable 0 20 0 0 0 0.00%
6417 Software Costs 0 0 0 0 20,000 0.00%
6530 Conference/Training/Ed 3,004 0 0 0 0 0.00%
6532 Maintenance/Other Supplies 67,523 55,608 38,719 36,506 31,850 -12.76% 7000 Vehicles and Equipment 0 0 93,739 146,213 101,941 -30.28% $ 70,527 $ 55,627 $ 132,458 $ 182,720 $ 153,791
47810000 - JAG Grant
6610 Contingency 0 0 0 0 25,500 0.00%
7000 Vehicles and Equipment 0 32,522 25,823 46,337 20,491 -55.78% $ - $ 32,522 $ 25,823 $ 46,337 $ 45,991
47810110 - Health and Wellness Category
6532 Maintenance/Other Supplies 0 19,547 13,411 21,424 7,896 -63.14% $ - $ 19,547 $ 13,411 $ 21,424 $ 7,896
47810310 - Prop 64 Health & Public Safety
5000 Salaries/Full-time 0 46,432 56,679 66,689 69,536 4.27% 5100 Salaries/Overtime 0 -3 186 0 0 0.00%
5105 Salaries/Leave Payout 0 0 -101 0 0 0.00%
5110 Salaries/Uniform Pay 0 749 503 1,017 0 -100.00%
5300 Public Employee Retirement Sys 0 6,114 7,800 10,409 9,728 -6.54% 5302 Long Term Disability Insurance 0 577 702 830 830 0.00% 5303 Life Insurance Premiums 0 47 50 71 46 -35.21%
5304 Workers Compensation Insurance 0 3,412 5,299 5,658 3,223 -43.04% 5305 Medicare Tax- Employer's Share 0 714 828 992 664 -33.06% 5306 Unfunded Accrued Liability 0 0 256 0 0 0.00%
5309 Unemployment Insurance 0 146 200 147 202 37.41%
5310 Section 125 Benefit Allow. 0 23,727 15,744 32,449 0 -100.00% 6518 Other Supplies 0 1,479 0 6,000 6,021 0.35%
6530 Conference/Training/Ed 0 0 0 2,500 2,500 0.00%
6904 Interfund Chg Admin OH 0 0 0 0 50 0.00%
$ - $ 83,394 $ 88,146 $ 126,762 $ 92,800
47810410 - PD Special Investigation Unit
5000 Salaries/Full-time 0 186,138 177,060 202,234 215,345 6.48% 5100 Salaries / Overtime 0 2,482 13,175 6,700 15,000 123.88% 5105 Salaries / Leave Payout 0 6,683 16,006 0 0 0.00%
5110 Salaries/Uniform Pay 0 2,967 1,784 2,034 2,534 24.58% 5300 Public Employee Retirement Sys 0 36,160 24,248 29,059 29,774 2.46% 5302 Long Term Disability Insurance 0 491 427 492 492 0.00% 5303 Life Insurance Premiums 0 108 100 121 124 2.48%
5304 Workers Compensation Insurance 0 14,201 15,172 16,221 6,446 -60.26% 5305 Medicare Tax- Employer's Share 0 2,102 2,997 3,029 3,328 9.87% 5306 Unfunded Accrued Liability 0 0 786 0 0 0.00%
5309 Unemployment Insurance 0 201 394 294 431 46.60%
5310 Section 125 Benefit Allow. 0 40,891 38,829 44,724 47,182 5.50% $ - $ 292,422 $ 290,977 $ 304,908 $ 320,656
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
2025-2026 Operating Budget | City of Madera 243
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 47811100 - PD Opioid Settlement Funds
5000 Salaries / Full-Time 0 0 0 82,764 186,610 125.47%
5110 Salaries / Uniform Pay 0 0 0 0 2,034 0.00%
5300 Public Employees Retirement Sy 0 0 0 12,621 26,107 106.85% 5302 Long Term Disability Insurance 0 0 0 262 524 100.00% 5303 Life Insurance Premiums 0 0 0 52 142 173.08%
5304 Workers Compensation Insurance 0 0 7,209 7,229 3,223 -55.42% 5305 Medicare Tax- Employer's Share 0 0 0 981 2,783 183.69% 5309 Unemployment Insurance 0 0 0 132 420 218.18%
5310 Section 125 Benefit Allow. 0 0 0 10,456 39,622 278.94% $ - $ - $ 7,209 $ 114,497 $ 261,465
47812030 - PD Schools Policing
5000 Salaries/Full-time 0 0 188,308 220,559 224,943 1.99% 5100 Salaries/Overtime 0 0 19,541 45,000 45,000 0.00%
5105 Salaries/Leave Payout 0 0 11,859 0 0 0.00%
5110 Salaries/Uniform Pay 0 0 3,081 0 3,051 0.00%
5300 Public Employee Retirement Sys 0 0 34,443 49,026 31,470 -35.81% 5302 Long Term Disability Insurance 0 0 509 657 539 -17.96% 5303 Life Insurance Premiums 0 0 147 159 176 10.69%
5304 Workers Compensation Insurance 0 0 18,634 19,220 9,669 -49.69% 5305 Medicare Tax- Employer's Share 0 0 3,221 3,303 3,888 17.71% 5306 Unfunded Accrued Liability 0 0 0 85,350 97,485 14.22% 5309 Unemployment Insurance 0 0 614 429 653 52.21%
5310 Section 125 Benefit Allow. 0 0 40,657 20,753 46,466 123.90% $ - $ 321,015 - $ $ 444,456 $ 463,340
47812040 - PD Housing Authority
5000 Salaries/Full-time 0 0 76,960 82,764 92,941 12.30% 5105 Salaries/Leave Payout 0 0 901 0 0 0.00%
5110 Salaries/Uniform Pay 0 0 704 0 1,017 0.00%
5300 Public Employee Retirement Sys 0 0 25,101 27,562 30,424 10.38% 5302 Long Term Disability Insurance 0 0 227 262 262 0.00% 5303 Life Insurance Premiums 0 0 41 41 50 21.95%
5304 Workers Compensation Insurance 0 0 6,925 7,229 3,223 -55.42% 5305 Medicare Tax- Employer's Share 0 0 1,148 1,114 1,368 22.80% 5306 Unfunded Accrued Liability 0 0 0 30,631 34,986 14.22% 5309 Unemployment Insurance 0 0 200 133 210 57.89%
5310 Section 125 Benefit Allow. 0 0 10,656 4,016 12,960 222.71% $ - $ 122,864 - $ $ 153,752 $ 177,441
47812050 - COPS Hiring Grant
5000 Salaries/Full-time 0 165,624 218,150 254,161 271,402 6.78% 5100 Salaries/Overtime 0 442 7,532 0 0 0.00%
5105 Salaries/Leave Payout 0 59 26,957 0 0 0.00%
5110 Salaries/Uniform Pay 0 2,302 3,302 4,068 4,068 0.00% 5300 Public Employee Retirement Sys 0 18,904 29,604 36,116 37,968 5.13% 5302 Long Term Disability Insurance 0 453 507 687 546 -20.52% 5303 Life Insurance Premiums 0 183 187 263 221 -15.97%
5304 Workers Compensation Insurance 0 13,570 22,584 21,779 12,892 -40.81% 5305 Medicare Tax- Employer's Share 0 2,610 3,780 3,863 4,120 6.65% 5308 Deferred Compensation/Full-tim 0 4,598 0 0 0 0.00% 5309 Unemployment Insurance 0 614 756 588 840 42.86%
5310 Section 125 Benefit Allow. 0 38,102 40,142 51,756 55,092 6.45% 6518 Other Supplies 0 5,715 0 8,700 5,050 -41.95%
6904 Interfund Chg Admin OH 0 0 0 0 150 0.00%
$ 253,176 - $ $ 353,502 $ 381,981 $ 392,349
47813010 - PD Central Command Center
7000 Vehicles and Equipment 0 0 300,000 300,000 0 -100.00% $ - $ 300,000 - $ $ 300,000 $ -
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
244 City of Madera | 2025-2026 Operating Budget
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 47813011 - PD Parking Lot Resurfacing
7030 Facilities And Improvements 0 317,288 7,132 166,997 0 -100.00% $ 317,288 - $ $ 7,132 $ 166,997 $ -
47813012 - PD Safe & Clean
8200 Transfer Out 0 0 300,000 300,000 0 -100.00%
$ - $ - $ 300,000 $ 300,000 $ -
47813013 - PD Tire Amnesty Grant
5000 Salaries / Full-Time 0 0 19,936 22,842 23,729 3.88% 5100 Salaries / Overtime 0 0 256 1,080 0 -100.00%
5105 Salaries / Leave Payout 0 0 133 0 0 0.00%
5110 Salaries / Uniform Pay 0 0 55 0 56 0.00%
5300 Public Employees Retirement Sy 0 0 2,257 3,493 3,360 -3.81% 5302 Long Term Disability Insurance 0 0 44 63 63 0.00%
5303 Life Insurance Premiums 0 0 16 23 23 0.00%
5304 Workers Compensation Insurance 0 0 1,954 1,959 1,031 -47.37% 5305 Medicare Tax- Employer's Share 0 0 229 358 350 -2.23% 5308 Deferred Compensation/Full-tim 0 0 634 1,023 983 -3.91% 5309 Unemployment Insurance 0 0 64 48 67 39.58%
5310 Section 125 Benefit Allow. 0 0 6,096 6,922 7,288 5.29% 6412 Advertising/Other 0 0 0 3,020 0 -100.00%
6418 Postage / Other Mailing Charge 0 0 0 3,000 0 -100.00% 6440 Contracted Services 0 880 7,000 34,625 38,320 10.67% 6470 Funding to Outside Agencies 0 0 0 11,455 0 -100.00% 6518 Other Supplies 0 0 568 2,415 1,375 -43.06%
6904 Interfund Chg Admin OH 0 0 0 0 25 0.00%
$ - $ 880 $ 39,240 $ 92,326 $ 76,670
47813015 - PD Abandoned Vehicle Abatement
5000 Salaries / Full-Time 0 0 17,224 18,937 19,290 1.86% 5005 Salaries / Part-time 0 0 18,061 23,000 22,963 -0.16% 5100 Salaries / Overtime 0 0 444 1,875 1,500 -20.00%
5110 Salaries / Uniform Pay 0 0 63 0 63 0.00%
5300 Public Employees Retirement Sy 0 0 2,186 3,138 2,908 -7.33% 5302 Long Term Disability Insurance 0 0 39 52 52 0.00%
5303 Life Insurance Premiums 0 0 14 19 20 5.26%
5304 Workers Compensation Insurance 0 0 3,647 3,657 2,353 -35.66% 5305 Medicare Tax- Employer's Share 0 0 442 651 651 0.00% 5307 Deferred Comp/Part-Time 0 0 571 862 917 6.38%
5308 Deferred Compensation/Full-tim 0 0 585 857 791 -7.70% 5309 Unemployment Insurance 0 0 263 183 263 43.72%
5310 Section 125 Benefit Allow. 0 0 6,796 7,428 7,833 5.45% 6440 Contracted Services 0 0 0 41,646 0 -100.00%
$ - $ - $ 50,333 $ 102,305 $ 59,604
47900000 - DUI Enforcement & Awareness Grant
5100 Salaries / Overtime 0 0 0 132,085 21,100 -84.03%
5100 Salaries/Overtime 50,994 89,198 91,875 48,000 0 -100.00% 5303 Life Insurance Premiums 27 0 46 20 2 -90.00%
5304 Workers Compensation Insurance 4,589 0 -415 0 0 0.00% 5305 Medicare Tax- Employer's Share 620 0 1,108 2,092 297 -85.80% 5309 Unemployment Insurance 38 0 248 45 10 -77.78%
6518 Other Supplies 49 0 3,641 3,928 2,100 -46.54%
6530 Conference/Training/Ed 0 1,123 0 5,400 3,000 -44.44% 6904 Interfund Chg Admin OH 0 0 0 0 424 0.00%
7000 Vehicles and Equipment 3,326 20,000 6,900 31,900 25,000 -21.63% $ 59,643 $ 110,322 $ 103,401 $ 223,470 $ 51,933
47910000 - Tobacco Law Enforcement Grant
5000 Salaries/Full-time 47,966 45,822 2,850 0 0 0.00%
5100 Salaries / Overtime 0 0 0 0 16,239 0.00%
5100 Salaries/Overtime 2,998 1,271 6,348 11,739 0 -100.00% Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
2025-2026 Operating Budget | City of Madera 245
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 47910000 - Tobacco Law Enforcement Grant (cont.)
5110 Salaries/Uniform Pay 250 536 214 0 0 0.00%
5300 Public Employee Retirement Sys 4,575 4,881 333 0 0 0.00% 5302 Long Term Disability Insurance 153 124 19 0 0 0.00% 5303 Life Insurance Premiums 63 64 11 4 6 50.00%
5304 Workers Compensation Insurance 6,916 3,873 -304 0 0 0.00% 5305 Medicare Tax- Employer's Share 720 766 138 145 201 38.62% 5308 Deferred Compensation/Full-tim 1,916 1,851 131 0 0 0.00% 5309 Unemployment Insurance 126 242 0 12 22 83.33%
5310 Section 125 Benefit Allow. 27,379 10,622 392 0 0 0.00% 6518 Other Supplies 1,132 0 0 1,900 3,600 89.47%
6904 Interfund Chg Admin OH 0 0 0 0 75 0.00%
$ 94,196 $ 70,053 $ 10,133 $ 13,800 $ 20,143
47930000 - OTS/STEP DUI Grant
5100 Salaries/Overtime 2,481 0 0 0 0 0.00%
5303 Life Insurance Premiums 2 0 0 0 0 0.00%
5304 Workers Compensation Insurance 223 0 0 0 0 0.00%
5305 Medicare Tax- Employer's Share 34 0 0 0 0 0.00%
5309 Unemployment Insurance 2 0 0 0 0 0.00%
$ 2,741 $ - $ - $ - $ -
48301100 - Opioid Settlement Fund
8200 Transfer Out 0 0 70,000 70,000 261,465 273.52%
$ - $ - $ 70,000 $ 70,000 $ 261,465
76102657 - PD Community Outreach
6561 Miscellaneous Expenses 0 230,855 0 3,300 0 -100.00% $ - $ 230,855 $ - $ 3,300 $ -
41100000 - Madera Transit Center
6440 Contracted Services 27,268 7,339 0 13,000 0 -100.00% 6904 Interfund Chg Admin OH 0 0 0 0 2,546 0.00%
$ 27,268 $ 7,339 $ - $ 13,000 $ 2,546
41108060 - Intermodal Building
5005 Salaries/Part-time 7,497 2,713 0 0 0 0.00%
5300 Public Employee Retirement Sys 744 315 0 0 0 0.00% 5304 Workers Compensation Insurance 675 200 0 0 0 0.00% 5305 Medicare Tax- Employer's Share 109 39 0 0 0 0.00%
5306 Unfunded Accrued Liability 1,204 1,217 1,365 1,365 1,351 -1.03% 5309 Unemployment Insurance 60 45 0 0 0 0.00%
6401 Gas and Electric Utilities 19,543 18,073 15,711 15,620 18,100 15.88% 6440 Contracted Services 14,345 22,348 20,769 24,500 24,500 0.00% 6444 Contracted Services/ Legal 0 0 424 0 0 0.00%
6532 Maintenance/Other Supplies 2,328 638 472 0 0 0.00% 6560 Liability / Property Insurance 3,594 15,459 8,855 8,855 10,507 18.66% 6900 Interfund Charge - Fac. Maint. 30,748 64,453 51,562 64,453 64,453 0.00% 6904 Interfund Charges - Admin. Ove 8,610 7,610 6,088 7,610 14,934 96.24% 6926 Interfund Chg Risk Charges 0 113 766 957 1,913 99.90% 8210 Transfers Out/Debt Service 4,072 12,385 12,381 12,381 12,380 -0.01% 8220 Transfers Out - Insurance Rese 254 0 0 0 0 0.00%
$ 93,782 $ 145,609 $ 118,392 $ 135,741 $ 148,138
10211300 - General/Grant Oversight
5000 Salaries/Full-time 15,116 10,671 0 0 0 0.00%
5100 Salaries/Overtime 13 0 0 0 0 0.00%
5300 Public Employee Retirement Sys 1,483 1,235 0 0 0 0.00% 5302 Long Term Disability Insurance 6 31 0 0 0 0.00%
5303 Life Insurance Premiums 10 7 0 0 0 0.00%
5304 Workers Compensation Insurance 1,348 777 0 0 0 0.00% 5305 Medicare Tax- Employer's Share 207 154 0 0 0 0.00% Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
246 City of Madera | 2025-2026 Operating Budget
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 10211300 - General/Grant Oversight (cont.)
5306 Unfunded Accrued Liability 2,548 1,519 0 0 0 0.00% 5308 Deferred Compensation/Full-tim 598 406 0 0 0 0.00% 5309 Unemployment Insurance 50 22 0 0 0 0.00%
5310 Section 125 Benefit Allow. 3,368 3,339 0 0 0 0.00% 6402 Telephone/Fax Charges 3,359 3,381 0 0 0 0.00%
6416 Office Supplies/Expendable 513 248 0 0 0 0.00%
6440 Contracted Services 6,210 291 0 0 0 0.00%
6470 Funding to Outside Agencies 526,918 0 0 0 0 0.00%
6900 Interfund Charge - Fac. Maint. 4,679 4,251 0 0 0 0.00% 6902 Interfund Charges- Central Sup 152 159 0 0 0 0.00% 6903 Interfund Charges - Cost Distr 21,783 0 0 0 0 0.00% 6918 Interfund Charges- Comp Maint 22,643 22,169 0 0 0 0.00% 6920 Interfund Charges - Computer R 6,052 10,333 0 0 0 0.00% 6924 Interfund Charges- Motor Renta 1,767 1,406 0 0 0 0.00% $ 618,822 $ 60,399 $ - $ - $ -
10218000 - CDBG Admin
5000 Salaries/Full-time 73,526 89,898 73,371 99,602 102,463 2.87% 5005 Salaries/Part-time 1,089 0 0 0 0 0.00%
5100 Salaries/Overtime 26 0 0 0 0 0.00%
5105 Salaries/Leave Payout 0 779 0 0 0 0.00%
5300 Public Employee Retirement Sys 7,161 9,711 7,865 11,169 10,708 -4.13% 5302 Long Term Disability Insurance 184 224 183 222 212 -4.50% 5303 Life Insurance Premiums 58 63 57 70 65 -7.14%
5304 Workers Compensation Insurance 6,549 6,605 7,881 8,223 4,190 -49.05% 5305 Medicare Tax- Employer's Share 1,074 1,287 1,038 1,436 1,469 2.30% 5308 Deferred Compensation/Full-tim 2,870 3,499 2,918 4,251 4,090 -3.79% 5309 Unemployment Insurance 348 198 252 191 253 32.46%
5310 Section 125 Benefit Allow. 15,468 20,127 17,050 21,002 20,867 -0.64% 6411 Advertising/Bids and Notices 1,841 1,986 2,222 2,000 2,000 0.00% 6416 Office Supplies/Expendable 322 230 382 600 600 0.00% 6417 Software Costs 3,750 7,500 9,300 8,000 0 -100.00%
6440 Contracted Services 3,750 0 1,128 27,914 27,432 -1.73% 6470 Funding to Outside Agencies 0 0 0 20,000 20,000 0.00% 6530 Conference/Training/Ed 738 0 705 2,000 2,000 0.00% 6610 Contingency 0 0 0 0 1,550 0.00%
6922 Interfund Charges - Grants 150,000 0 0 0 0 0.00%
$ 268,753 $ 142,107 $ 124,352 $ 206,680 $ 197,899
10218010 - CDBG Public Services
6419 Food 0 49,672 2,662 30,000 5 -99.98%
6419 Food/Meals 0 0 43,690 65,000 61,817 -4.90%
6470 Funding to Outside Agencies 313,387 95,034 127,232 580,281 380,346 -34.45% 6518 Other Supplies 0 19,165 357 0 0 0.00%
8200 Transfer Out 21,402 0 0 0 0 0.00%
$ 334,789 $ 163,872 $ 173,941 $ 675,281 $ 442,168
10218020 - CDBG Public Improvements
5000 Salaries / Full-Time 0 76,649 166 65,000 0 -100.00% 5005 Salaries / Part-time 0 6,342 0 0 0 0.00%
5300 Public Employees Retirement Sy 0 1,789 0 0 0 0.00% 5302 Long Term Disability Insurance 0 45 0 0 0 0.00%
5303 Life Insurance Premiums 0 21 0 0 0 0.00%
5304 Workers Compensation Insurance 0 978 0 0 0 0.00%
5305 Medicare Tax- Employer's Share 0 183 0 0 0 0.00%
5308 Deferred Compensation/Full-tim 0 569 0 0 0 0.00%
5309 Unemployment Insurance 0 35 0 0 0 0.00%
5310 Section 125 Benefit Allow. 0 31,828 0 0 0 0.00%
6428 Repairs 0 12,500 0 4,839 0 -100.00%
7030 Facilities And Improvements 62 243,976 165,327 612,051 12,738 -97.92% 7040 Parks/Facilities Equipment 0 607,073 857 41,976 413,125 884.19% Total Expense
Total Expense
Total Expense
2025-2026 Operating Budget | City of Madera 247
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 10218020 - CDBG Public Improvements (cont.)
7050 Construction/Infrastructure 6,649 102,400 841,515 1,352,257 1,447,792 7.06% 8260 Transfer-Out CIP 609,307 0 0 0 0 0.00%
$ 616,018 $ 1,084,389 $ 1,007,865 $ 2,076,123 $ 1,873,655
6561 Miscellaneous Expenses 0 190 0 0 75,000 0.00%
$ - $ 190 $ - $ - $ 75,000
42500000 - Economic Development Fund
6515 Taxes and Assessments 2,523 2,000 0 2,500 2,500 0.00% 6904 Interfund Chg Admin OH 0 0 0 0 100 0.00%
7050 Construction/Infrastructure 0 0 0 156,500 156,500 0.00% $ 2,523 $ 2,000 $ - $ 159,000 $ 159,100
43800000 - Home DAP
6440 Contracted Services 7,270 0 354 15,000 14,426 -3.83% 6904 Interfund Chg Admin OH 0 0 0 0 574 0.00%
$ 7,270 $ - $ 354 $ 15,000 $ 15,000
44000000 - Housing Program Fund
6610 Contingency 0 0 0 0 275 0.00%
$ - $ - $ - $ - $ 275
44004430 - DAP Program Income
5000 Salaries/Full-time 12,246 14,637 11,196 17,035 19,209 12.76% 5300 Public Employee Retirement Sys 1,182 1,587 1,197 1,965 2,007 2.14% 5302 Long Term Disability Insurance 0 45 37 44 44 0.00% 5303 Life Insurance Premiums 8 10 9 11 12 9.09%
5304 Workers Compensation Insurance 1,082 1,066 1,431 1,386 483 -65.15% 5305 Medicare Tax- Employer's Share 185 211 158 249 278 11.65% 5308 Deferred Compensation/Full-tim 464 558 431 730 750 2.74% 5309 Unemployment Insurance 19 22 32 22 31 40.91%
5310 Section 125 Benefit Allow. 4,499 4,700 4,027 4,867 5,133 5.47% $ 19,685 $ 22,835 $ 18,517 $ 26,309 $ 27,947
44004432 - CalHome Mobile Home Rehab
6416 Office Supplies/Expendable 194 1 1 0 0 0.00%
6903 Interfund Charges - Cost Distr 32,101 0 0 0 0 0.00% $ 32,295 $ 1 $ 1 $ - $ -
44004440 - HOME PJ
6440 Contracted Services 0 0 0 500,000 853,557 0.00%
$ - $ - $ 500,000 - $ $ 853,557
44004460 - HOME Program
5000 Salaries/Full-time 6,368 4,897 1,981 12,608 0 -100.00% 5100 Salaries/Overtime 64 0 0 0 0 0.00%
5300 Public Employee Retirement Sys 626 498 212 1,415 0 -100.00% 5302 Long Term Disability Insurance 21 10 3 24 0 -100.00% 5303 Life Insurance Premiums 7 5 2 12 0 -100.00%
5304 Workers Compensation Insurance 579 354 938 1,018 806 -20.83% 5305 Medicare Tax- Employer's Share 92 74 30 192 0 -100.00% 5308 Deferred Compensation/Full-tim 250 179 78 538 0 -100.00% 5309 Unemployment Insurance 53 37 0 37 0 -100.00%
5310 Section 125 Benefit Allow. 1,840 1,143 420 3,069 0 -100.00% 6440 Contracted Services 13,655 3,641 8,422 32,580 15,000 -53.96% 6503 Down Payment Assistance 0 39,727 30,450 217,420 250,000 14.98% 6903 Interfund Charges - Cost Distr 35,144 0 0 0 0 0.00% 6904 Interfund Chg Admin OH 0 0 0 0 674 0.00%
$ 58,698 $ 50,562 $ 42,536 $ 268,913 $ 266,480
Total Expense
10218030 - CDBG Revolving Loan Fund
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
248 City of Madera | 2025-2026 Operating Budget
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 44004620 - CalHOME OOR
6416 Office Supplies/Expendable 0 206 0 0 0 0.00%
$ - $ 206 $ - $ - $ -
44004630 - CalHOME Program Income
6440 Contracted Services 44 41 32 0 200 0.00%
6904 Interfund Chg Admin OH 0 0 0 0 100 0.00%
$ 44 $ 41 $ 32 $ - $ 300
44004640 - Permanent Local Housing Allocation
6481 Grant Expense 0 27,895 116,412 422,319 294,468 -30.27% 6904 Interfund Chg Admin OH 0 0 0 0 549 0.00%
$ - $ 27,895 $ 116,412 $ 422,319 $ 295,017
44900000 - Residential Rehab
6440 Contracted Services 0 0 0 45,780 24,680 -46.09%
$ - $ - $ - $ 45,780 $ 24,680
40200000 - Low/Mod Housing Fund
6562 Retiree Insurance Premiums 801 694 0 0 0 0.00%
$ 801 $ 694 $ - $ - $ -
40210000 - Affordable Housing
6440 Contracted Services 24,111 0 12,000 12,000 12,000 0.00% 6904 Interfund Chg Admin OH 0 0 0 0 849 0.00%
7050 Construction/Infrastructure 552,001 120,320 2,250,185 2,264,236 49,115 -97.83% $ 576,111 $ 120,320 $ 2,262,185 $ 2,276,236 $ 61,964
48000000 - CFD 2005-1 City Wide Services
6440 Contracted Services 5,056 8,092 8,524 9,100 10,500 15.38% 6904 Interfund Charges - Admin. Ove 303 303 242 303 460 51.82% 8200 Transfer Out 300,000 300,000 300,000 300,000 300,000 0.00% $ 305,359 $ 308,395 $ 308,767 $ 309,403 $ 310,960
48010000 - CFD 2006-1 KB Homes
6440 Contracted Services 3,246 4,200 4,243 4,700 5,500 17.02% 6904 Interfund Charges - Admin. Ove 357 357 286 357 523 46.50% 8200 Transfer Out 169,656 0 0 0 0 0.00%
8210 Transfers Out/Debt Service 0 179,634 185,133 185,133 186,154 0.55% $ 173,259 $ 184,191 $ 189,662 $ 190,190 $ 192,177
48030000 - CFD 2012-1 Public Service
8200 Transfer Out 9,750 9,750 9,750 9,750 9,750 0.00%
$ 9,750 $ 9,750 $ 9,750 $ 9,750 $ 9,750
48040000 - CFD 2013-1 Madera Family Apts
8200 Transfer Out 6,690 42,071 6,690 6,690 6,690 0.00%
$ 6,690 $ 42,071 $ 6,690 $ 6,690 $ 6,690
48500000 - CFD 2006 Bond Debt
6448 Bond/Loan Admin Fees 6,175 3,522 2,678 4,000 4,000 0.00% 6904 Interfund Chg Admin OH 0 0 0 0 549 0.00%
8000 Interest Expense 80,916 77,334 48,238 73,389 69,084 -5.87% 8001 Principal Payment 0 98,299 107,744 107,744 117,070 8.66% $ 87,091 $ 179,155 $ 158,660 $ 185,133 $ 190,703
48404200 - SB-1186 Proceeds
6415 Publications/Subscriptions 0 0 0 1,700 3,600 111.76% 6440 Contracted Services 0 0 20 3,370 7,120 111.28%
6530 Conference/Training/Ed 0 0 0 2,930 3,580 22.18%
Total Expense $ - $ - $ 20 $ 8,000 $ 14,300
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
2025-2026 Operating Budget | City of Madera 249
THIS PAGE IS INTENTIONALLY LEFT BLANK
Internal Service Funds
Revenues & Expenses by Organization
Fleet
Facilities
Information Technology
Internal Service Funds are used in governmental accounting to track services provided internally to the organization. The City currently operates three Internal Service Funds:
Fleet
Facilities
Information Technology
Each department in the organization is charged for the services provided by the Internal Service Funds through interfund transfers.