Update 06/22/26 at 9:45 a.m. Madera City Council Agenda Page 1 of 3 June 24, 2026
NOTICE AND CALL OF THE
SPECIAL MEETING OF MADERA CITY COUNCIL
205 W. 4th Street, Madera, California 93637
AMENDED
NOTICE AND AGENDA
Wednesday, June 24, 2026 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: 873 3348 1668 #. 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.
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Update 06/22/26 at 9:45 a.m. Madera City Council Agenda Page 2 of 3 June 24, 2026
CALL TO ORDER:
ROLL CALL: Mayor Cece Gallegos
Mayor Pro Tem Rohi Zacharia, District 1
Councilmember Jose Rodriguez, District 2
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:
PRESENTATIONS: None
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. PETITIONS, BIDS, RESOLUTIONS, ORDINANCES, AND AGREEMENTS:
B-1 Presentation and Adoption of the Fiscal Year 2026/27 Proposed Budget Recommendation: 1. Conduct a Public Hearing and Adopt the Resolution approving the Operating, Capital, and Debt Budgets for Fiscal Year 2026/27
2. Adopt a Resolution Establishing an Appropriations Limit for Fiscal Year 2026/27 in the amount of $65,224,052 (Report by Michael Lima)
B-2 Policy Governing Remote Participation and Enhancement of Public Participation in City Council and Subsidiary Body Meetings
Recommendation: Adopt a Resolution Adopting the Policy Governing Remote Participation and Enhancement of Public Participation in City Council and Subsidiary Body Meetings (Report by Alicia Gonzales)
FUTURE MEETING DATES:
Wednesday, July 1, 2026
Wednesday, July 15, 2026
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 Update 06/22/26 at 9:45 a.m. Madera City Council Agenda Page 3 of 3 June 24, 2026
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 24, 2026, near the front entrances of City Hall and on the City’s website www.madera.gov at 9:45 a.m. on June 22, 2026. _______________________
Alicia Gonzales, City Clerk
REPORT TO CITY COUNCIL
Approved by: Council Meeting of: June 24, 2026
Agenda Number:
Michael Lima, Director of Financial Services
Arnoldo Rodriguez, City Manager
SUBJECT:
Presentation and Adoption of the Fiscal Year 2026/27 Proposed Budget RECOMMENDATION:
1. Conduct a Public Hearing and Adopt the Resolution approving the Operating, Capital, and Debt Budgets for Fiscal Year 2026/27
2. Adopt a Resolution establishing an Appropriations Limit for Fiscal Year 2026/27 in the amount of $62,788,178
DISCUSSION:
The Fiscal Year (FY) 2026/27 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:
May 20, 2026: FY 2025/26 year-end revenue projections, FY 2026/27 estimated revenues and underlying assumptions behind the revenue figures, FY 2026/27 Capital Improvement Plan (CIP).
June 17, 2025: FY 2025/26 year-end revenue projections and FY 2026/27 projected appropriations and appropriations 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 2026/27, and the related revenue sources and expenditures by fund and department that collectively comprise the City’s Budget.
B-1
RETURN TO AGENDA
SUMMARY OF PROPOSED BUDGET:
The FY 2026/27 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 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 2026/27 (not including Measure K) Fund Projected
Revenues
Proposed
Expenditures
Projected
surplus
General Fund $47,442,426 $47,442,426 $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 2026/27.
Table 2: Enterprise Funds for FY 2026/27
Fund Projected
Revenues
Proposed
Expenditures
Operating
Surplus/(Deficit)
Water $52,904,976 $52,904,976 $0
Sewer $25,415,100 $25,415,100 $0
Airport $1,341,788 $1,341,788 $0
Golf Course $297,240 $297,240 $0
Dial‐A‐Ride $2,392,046 $2,252,838 $139,208
Fixed Route (Madera Metro) $3,624,985 $3,335,508 $298,477 Drainage $1,397,461 1,397,461 $0
Solid Waste(1) $14,358,270 $11,328,578 $3,029,692
(1) Staff anticipates that monies in the Solid Waste Fund will be needed to address SB 1383 (recycling) expenses. As the amount of these expenses is unknown at this time, they are not included in the FY 2026/27 Proposed Budget.
Funds with an Operating Surplus have projected revenues greater than proposed appropriations.
Council may choose to appropriate these monies as part of the FY 2026/27 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 2026/27 are approximately $242.1 million. Projected citywide revenues are approximately $254.7 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 2026/27 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 Business License revenues have shown slight growth in the past year. More significant growth has been seen in Property Taxes and Property Tax in Lieu of Vehicle License Fees, which have averaged about 6% growth over the past seven fiscal years. Yet, while revenues are showing signs of growth, expenses are increasing at an equal, or in some cases faster, rate than revenues due to inflationary pressures in the economy. Staff will continue to monitor the situation and will recommend adjustments as may be necessary as the fiscal year unfolds.
2. Revenue
Sales tax estimates (including Measure K) are calculated by the City’s sales tax consultant, HdL. City staff reduces the HdL calculated amount by the 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 from previous fiscal year estimated figures.
Other General Fund and Special Revenue Fund 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. FY 26/27 is the final year of the previously approved 5-year rate adjustment plan.
In preparing the budget, staff estimated major City revenues as indicated below:
Projected Retail Sales & Use Tax: $12.4 million
Measure K: $7.2 million
Transient Occupancy Tax (hotel tax): $1.1 million
Property tax in-lieu: $9.5 million
Property tax: $6.0 million
Business License revenue: $670k
Interest Income: $1.3 million
3. Expenditures/Expenses
The City has labor agreements with all bargaining units that represent City staff.
Salary and benefit costs as prescribed in those labor agreement have been included in the FY 2026/27 Proposed Budget.
Retirement costs estimates, including unfunded liability, are based on CalPERS actuarial report for the City dated June 30, 2024.
4. Balancing the Budget: General Fund
The FY 2026/27 General Fund Proposed Budget is a balanced budget. It includes all the requisite appropriations departments need to effectively run city operations. The budget also contains adequate funds in the General Fund Stabilization Reserve in order to meet the 30 percent of appropriations reserve requirement established by the City’s adopted General Fund Reserve Policy.
Should the City receive less revenue than anticipated on account of the tenuous economic climate, the City expects to utilize reserves to offset revenue shortfalls. Such utilization of reserves will be brought to Council for consideration and approval.
5. Budgeted Positions:
The City Manager has reviewed current positions and all previously budgeted positions have been included in the FY 2026/27 Proposed Budget.
All current vacancies as well as recommended new positions and reclassifications are included in the proposed budget with reasonable assumptions regarding hire date, pay, and applicable benefits. As the year progresses, staffing will be regularly reviewed and analyzed for needed adjustments. Any requests for additional positions will be subject to Council consideration and approval.
The FY 2026/27 Proposed Budget has a total of 283 Full Time Equivalent (FTE) compared to 294 FTE in FY 2025/26. 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 2025/26 and FY 2026/27 is due to a reduction in full and part-time FTEs as a result of bringing budgeted hours and staffing in-line with actual hours and staffing used in FY 2025/26. Additionally, several FTEs were deleted from the Aquatics Program staffing due to the pool’s anticipated closure during FY 26/27.
6. Health Care and Retirement for Vacant Positions
For the FY 2026/27 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 2026/27 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 $47.0 million as of June 30, 2026.
The Proposed FY 2026/27 Budget includes appropriations for the related debt service payments totaling $7,952,437 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 2026/27
Department Projected
Revenues (1)
Proposed
Expenditures Difference
Police $4,043,054 $4,043,054 $0
Fire $4,134,144 $4,134,144 $0
(1) Measure K is split 50/50. The difference between the revenue amounts for Measure K – Police and Measure KFire are made up of interest earnings generated by those two funds.
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.
With the increase in appropriations for both the Measure K – Police and Measure K – Fire Funds in the FY 2026/27 Proposed Budget, the amount to be held in reserve in each fund has increased. The Proposed Budget includes amounts set aside in each fund to meet the stabilization reserve requirement.
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
2026/2027 $164,119 $172,154
Total $1,212,916 $1,240,243
(1) The Reserve account was created in FY
2018/2019; however, revenue exceeded
projections in FY 2017/2018 and funds
were retroactively adjusted.
Fire Engine Replacement Fund
Additionally, the Council approved a fire engine replacement fund with annual allocation of $200,000 beginning in FY 2017/18. This amount was increased to $490,000 per year in FY 2022/23. The reserve fund is projected to have a balance of $1,882,755 at the end of FY 2025/26. Table 5 provides a summary.
Table 5: Fire Engine Replacement Program
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 $0 $1,882,755
2026/2027 $490,000 $1,263,012(6) $1,109,743
(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) Proposed purchase of new fire engine. Cost does not include outfitting the fire engine.
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 $121,840 in the City Manager’s Office (General Fund), $30,000 in the Police Department (Measure K – Police), $160,200 in Public Works – Water Maintenance (Water Fund), $115,000 in Public Works – Sewer Maintenance (Sewer Fund), $115,000 in Public Works – Waste Water Treatment Plant (Sewer Fund), $10,000 in Public Works – Airports (Airport Fund), $103,750 in Public Works – Facilities (Facilities Fund), $25,000 in Public Works – Drainage Flood Control (Drainage Fund), and $50,000 in the Public Works Department – Street Cleaning Division (Solid Waste Fund).
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 2026/27 Appropriations Limit shows an increase from the prior year due to a rise in the Statewide PCI of 4.95 percent in combination with a 0.02 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 $65,224,052. 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 $29,930,167. This figure represents the appropriations from tax proceeds approved in the FY 2026/27 budget. The upcoming fiscal 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 Fiscal Year 2026/27. It supports appropriations of $242,058,898 for the FY 2026/27 operations of the City.
ALTERNATIVES:
Direct staff to amend the proposed budget for consideration by Council.
ATTACHMENTS:
1. Resolution – Adopting FY 2026/27 Budget
a. Exhibit A
2. Resolution – Adopting FY 2025/26 Gann Limit
a. Attachment 1 - Worksheets # 1, 2, 3
b. Attachment 2 - Department of Finance Letter
RESOLUTION NO. 26-______
RESOLUTION OF THE COUNCIL OF THE CITY OF MADERA ADOPTING THE BUDGET OF THE CITY OF MADERA FOR THE FISCAL YEAR JULY 1, 2026 THROUGH JUNE 30, 2027 IN THE AMOUNT OF $242,058,898 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) 2030/31 at its scheduled May 20, 2026 meeting; and
WHEREAS, the Council held workshops at a regularly scheduled City Council meetings on May 20, 2026 and June 17, 2026 to discuss the FY 2025/26 projections and Proposed FY 2026/27 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 FY 2030/31 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 FY 2026/27 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 $242,058,880 as set forth in the attached Exhibit “A” including budgets for capital improvements, is hereby adopted for the Fiscal Year beginning July 1, 2026 and ending June 30, 2027.
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, 2026, approved by the City Manager shall be continued and re‐appropriated for expenditure into the FY 2026/27 Adopted Budget.
7. The unencumbered balance for all Capital Improvement Project accounts, which are duly approved as of or before June 30, 2026, shall be continued and re‐ appropriated for expenditure in the FY 2026/27.
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 $ 47,442,426 $ 26,825,274 $ 16,007,653 $ 4,550,099 $ 59,400 $ 47,442,426 $ - Water 15,308,004 2,525,812 5,262,071 3,046,843 42,070,250 52,904,976 37,596,972 Sewer 18,035,000 2,807,367 3,745,266 4,380,634 14,481,833 25,415,100 7,380,100 Solid Waste 14,358,270 811,511 8,889,205 1,627,862 - 11,328,578 - Drainage 989,615 501,143 165,710 303,108 427,500 1,397,461 407,846 Airport 1,310,743 206,447 187,320 181,293 766,728 1,341,788 31,045 Transit 6,017,031 644,644 3,318,175 157,170 1,468,357 5,588,346 - Golf 226,000 - 18,588 67,829 210,823 297,240 71,240
Enterprise Funds $ 56,244,663 $ 7,496,924 $ 21,586,335 $ 9,764,739 $ 59,425,491 $ 98,273,489 $ 45,487,203 General Grants 2,338,669 145,942 429,790 11,627 1,751,310 2,338,669 - Measure K - Police 3,800,856 2,816,197 371,349 446,182 409,326 4,043,054 242,198 Measure K - Fire 4,000,856 - 2,814,651 384,745 934,748 4,134,144 133,288 Development Impact Fees 1,345,918 - 16,989,219 308,299 2,837,621 20,135,139 18,819,604 State Gas Tax 5,384,897 - - 2,251,859 1,414,076 3,665,935 - Measure T 4,187,645 - - 3,940,225 9,225,239 13,165,464 8,977,819 RMRA 1,864,293 - - - 8,622,211 8,622,211 6,757,918
Business Improvement District 19,297 - 18,100 1,197 - 19,297 - Parks Grants 4,288,666 1,975 315,053 19,315 1,453,302 1,789,645 - Police Grants 2,035,288 1,508,635 80,288 101,180 24,324 1,714,427 - Tobacco Law Enforcement Grant 32,653 16,450 3,600 150 20,200 - Parking District 26,500 19,552 13,600 15,038 - 48,190 21,690 Fed Aid Urban Grant 7,152,922 - - - 6,938,167 6,938,167 - Local Transportation 8,858,991 - - 626,724 7,162,076 7,788,800 - Landscaping Assessment 490,906 - 133,140 477,970 - 611,110 128,109 Tobacco Code Enforcement Grant 101,694 101,694 - - - 101,694 - Supplemental Law Enforce. 120,000 - 54,850 4,342 39,334 98,526 - DUI Enforcement Grant 131,976 60,852 6,275 524 5,000 72,651 - Opioid Settlement 96,400 - - 163,188 - 163,188 66,788
Intermodal 196,415 1,481 58,387 95,124 - 154,992 -
Economic Development 15,000 - 2,500 150 12,350 15,000 - SB 1186 14,300 - 12,030 - - 12,030 -
Housing 3,932,087 29,011 1,797,673 8,337 1,910,434 3,745,455 487,266 CFD Special Revenue 1,848,543 - 21,500 1,694,282 - 1,715,782 - Special Revenue Funds $ 52,284,772 $ 4,701,789 $ 23,122,005 $ 10,550,458 $ 42,739,518 $ 81,113,770 $ 35,634,680 Fleet Acquisition 2,222,296 25,984 - 376 298,000 324,360 - Fleet Operations 1,052,573 505,984 330,021 186,803 177,000 1,199,808 147,235 Facilities Maintenance 2,216,395 1,231,086 962,168 569,244 1,500.00 2,763,998 547,603 Deferred Maintenance 265,000 - - - 359,196 359,196 94,196 Info. Technology Operations 802,500 743,351 16,674 93,097 - 853,122 50,622 Info. Technology Acquisition 1,458,247 - 10,000 - 1,248,247 1,258,247 - Insurance Reserve 1,601,250 - 438,360 5,090 900,000 1,343,450 - Internal Service Funds $ 9,618,261 $ 2,506,405 $ 1,757,223 $ 854,610 $ 2,983,943 $ 8,102,181 $ 839,656 Capital Funds $ 1,320,623 $ - $ - $ 1,320,623 $ - 1,320,623 $ - Successor Agency $ 5,756,790 $ - $ 34,456 $ 5,710,854 $ 61,099 $ 5,806,409 $ 49,619 Total Citywide $ 172,667,535 $ 41,530,392 $ 62,507,672 $ 32,751,383 $ 105,269,451 $ 242,058,898 $ 82,011,158 Exhibit A
CITY OF MADERA BUDGET – FISCAL YEAR 2026/2027
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
2026-2027
BUDGET
OF THE CITY OF MADERA
THIS PAGE IS INTENTIONALLY LEFT BLANK
Exhibit A
2026-2027 Operating Budget | City of Madera 3
City Council
Cece Gallegos, Mayor
Rohi Zacharia, Mayor Pro Tem (D1)
Jose Rodriguez, Councilmember (D2)
Steve Montes, Councilmember (D3)
Anita Evans, Councilmember (D4)
Elsa Mejia, Councilmember (D5)
Artemio Villegas, Councilmember (D6)
Operating Budget
&Capital Improvement Program
FY 2026-2027
4 City of Madera | 2026-2027 Operating Budget
2026-2027 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 | 2026-2027 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 125
Public Works Department 131
Planning Department 148
Building Department 154
Engineering Department 160
Parks & Community Services Department 166
Enterprise Funds 185
Enterprise Funds Operating Budget Overview 186
Expense Summaries 187
Water 189
Sewer 199
Solid Waste 209
Drainage 217
Airport 221
Transit 225
Golf 233
Special Revenue Funds 237
Special Revenue Funds Budget Overview 238
Internal Service Funds 259
Internal Service Funds Budget Overview 260
Expense Summaries 261
2026-2027 Operating Budget | City of Madera 7
Fleet 263
Facilities 269
Information Technology Department 275
City Debt 281
Debt Service 282
Capital Funds & Projects 285
Transfer Schedule 295
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City Council Members
Cece Gallegos, Mayor
Rohi Zacharia, Mayor Pro Tem (D1)
Jose Rodriguez, Councilmember (D2)
Steve Montes, Councilmember (D3)
Anita Evans, Councilmember (D4)
Elsa Mejia, Councilmember (D5)
Artemio Villegas, Councilmember (D6)
Executive Management
Arnoldo Rodriguez, City Manager
Shannon Chaffin, City Attorney (contracted)
Alicia Gonzales, City Clerk
Department Directors
Michael Lima, Director of Financial Services
Will Tackett, Director of Community Development
David Brletic, Planning Manager
Gino Chiaramonte, Police Chief
Harpiar Gandhi, 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 2026/27 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. No General Fund carryover is proposed for use to fund any costs, including one-time expenses, in this Proposed budget.
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 2026/27 Proposed Budget has been prepared with the goal of continuing to deliver essential city services while maintaining fiscal accountability.
The City’s financial condition has shown modest growth during FY 2025/26, with Sales Tax, Property Tax, Property Tax in Lieu of VLF, and Interest revenue exceeding last fiscal year’s budgeted amounts. Overall, FY 2025/26 revenues are projected to be ahead of FY 2025/26 Adopted Budget amounts. In addition, FY 2025/26 expenditure levels are projected to be below budgeted amounts, resulting in a net positive to the City’s finances. This positive impact has established a good starting point from which the FY 2026/27 budget can be built.
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 | 2026-2027 Operating Budget
Letter from the City Manager
Inflation caused by policy and geopolitical factors, which is causing expenses to rise faster than revenues.
Labor shortages and higher labor costs remain a challenge for the City and the community. The impact of global conflicts, such as those in Ukraine and Iran, 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 lower than the rate at which expenses are projected to increase during the foreseeable future.
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. 2026-2027 Operating Budget | City of Madera 11
As we continue to move forward, the City anticipates flat revenue in comparison to previous fiscal years. More specifically, the City is projected to generate $12.4 million from Bradley-Burns uniform local sales tax and $7.2 million from Measure K.
Property taxes and property tax in-lieu/VLF are forecast to significantly increase year over year to $15.6 million, primarily due to increased property values in both residential and commercial areas.
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 4.8 percent.
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 a Special Revenue Fund is the Community Development Block Grant (CDBG) Fund.
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 City departments with essential internal services.
Presenting a Balanced Budget
I understand that a balanced budget is one of the Council’s highest priorities. Staff from each department examined projected revenues and proposed expenses. These numbers were then verified by Finance Department staff and me. 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 grow slightly (about 2%) in comparison to previous years.
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).
12 City of Madera | 2026-2027 Operating Budget
This budget reflects the operating and capital activities of 1 General Fund, 10 Enterprise Funds, 142 Special Revenue Funds, 7 Internal Service Funds, 1 Capital Projects Fund, 2 Debt Service Funds, and 3 Fiduciary Funds, and approximately 283 full-time equivalent positions that provide the City’s public safety, quality of life, infrastructure construction and maintenance, transportation and development-related services, and the internal governance services that support them. Capital Improvement Projects will be placed in separate accounts, apart from the General Fund. Measure K is projected to generate nearly $7.2 million for public safety. Cannabis revenue is not included in the General Fund’s revenue projections. There is no use of unrestricted General Fund carryover proposed in this budget..
Key Additions
Despite the relatively flat revenue projection, this budget does contain several new purchases and initiatives, including:
In light of the adoption of the Pavement Management Plan (PMP) update in May 2025, this budget dedicates substantial resources toward addressing some of the items listed in the PMP. Among the funding for street work being proposed in this budget is:
$3 million to expand the 10X10 program (up from $526,000 in the FY 2025/26 budget) $13.3 million for road sealing and pavement work throughout Madera. These projects are funded through the Capital Improvement Program.
$3.5 million for the construction of the Lake/Fourth/Central intersection. $2.5 million for the City’s portion of the Yosemite Avenue project that is primarily being funded and constructed by Caltrans.
All together, there is about $22.5 million (or just under 10% of the total City budget) dedicated to street repair, reconstruction, and rehabilitation.
The creation of a dedicated Sidewalk Repair Team within the Public Works Department. This team will repair and replace sections of sidewalk throughout the City. The cost of this team is budgeted at $469,000.
Almost $1.3 million to maintain and replace equipment at the Wastewater Treatment Plant. These funds will address critical needs at the facility while extending its useful life (Sewer). To address facility improvements, this budget includes $359,000 for facility improvements through the Deferred Maintenance Fund, $315,000 from Measure K for Police Department improvements, and $20,000 of General Fund support for Parks.
2026-2027 Operating Budget | City of Madera 13
Police Department
$45,000 for roof restoration
$30,000 for HVAC replacement
$200,000 for a lobby remodel
$100,000 for annex improvements
City Hall
$15,000 for replacing and upgrading the Finance Department’s front doors with lighterweight, easier-opening doors $50,000 for the Finance Department remodel, primarily furniture Corporation Yard: $200,000 for a roof replacement in FY 2028/29 (total estimated cost: $1 million) Airport Terminal Building: $239,000 for roof replacement Citywide
$10,000 for door and lock replacements
$20,000 for replacement of flashing crosswalks at Stadium/Madison and Parkwood $45,000 for park improvements, including:
$25,000 for goal post replacement at Sunrise Rotary Sports Complex, Rancho Santa Fe, Lions Town & Country, and the John Wells Youth Complex $10,000 for restriping the basketball court at the Pan American Center $10,000 for conversion to stone-based landscaping at Westberry & DoubleTree $25,000 for replacement of the floor at the Pan American Center John W. Wells Youth Center:
$30,000 for roof restoration
$10,000 for replacing and updating roof solar inverters $60,000 for sealing the exterior gym wall for longevity and beautification $45,000 for replacing the air conditioning in the craft room 14 City of Madera | 2026-2027 Operating Budget
Arnoldo Rodriguez
City Manager
In each department’s narrative of the budget book, there is a section titled “Changes/Additions to Budget.” Please refer to those sections for additional detail on key departmental changes.
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 their efforts as more efficient methods are identified. In partnering with our community, service organizations, Council, and staff, we are confident that we will capitalize on opportunities and mitigate challenges, positioning the City to weather any anticipated challenges on the horizon.
We would like to thank the City Council for your leadership. Community members are confident that their City is well-run, and their well-being is our top priority. With your ongoing support, we will continue to provide excellent customer service as we strive to become the City of tomorrow.
Respectfully submitted,
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About Madera
• City Organization
• Boards & Commissions
• City Map
• At a Glance
• Early History
• Residents
• Home & Family Stats
• Climate
• Local Government
• Parks
• Infrastructure
• Police
• Fire
• Local Economy
• Major Employers
City of Madera
18 City of Madera | 2026-2027 Operating Budget
2026-2027 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 Patrick Civiello 11/05/25 12/01/26
District 2 Issa Zacharia 05/16/18 12/01/28
District 3 Vacant --- 12/01/26
District 4 Maurice Johnson 11/19/25 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 Vacant --- 12/01/28
District 3 Vacant --- 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 | 2026-2027 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 Vacant --- 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
Dan Riley(Service
Organization Rep.)
08/20/25 08/20/27
Edward McIntyre
(Golfer/At-Large
Community Member)
08/20/25 08/20/27
Lisa Gill (Food and
Beverage Rep.)
09/06/23 Continual
Andy Medellin (NonGolfer/At-Large
Community Member)
08/20/25 08/20/27
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 Vacant --- 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 Alvina Miguel-Leon 12/17/25 12/01/28
District 3 Marie Luna 02/20/19 12/01/26
District 4 Sipho Munyaradzi 06/18/25 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 --- ---
2026-2027 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 | 2026-2027 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 2026-2027 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 | 2026-2027 Operating Budget
The Heart of California
City Map
2026-2027 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:
~69,094
Location Size:
~20.2 sq. miles
Median Income:
$63,933
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 | 2026-2027 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.
2026-2027 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 12% of residents categorized as
White, 3% as African American, 2%
Asian, and 2% as Other respectively.
is the average age of a Madera
Resident, almost 10 percent lower
than the average age of a United
States citizen.
30.4 81%
62.7%
60.2%
77%
16%
4% 3%
SOLD
28 City of Madera | 2026-2027 Operating Budget
Madera Home & Family
Source: United States Census Bureau QuickFacts
17,526
is the number of households in Madera, compared to ~174,756 Fresno households, and ~13.2 million California households.
90.3%
of Madera residents are living in the same house they were living in a year ago, compared to ~86.2% of Fresno residents and ~88% of Californians.
3.8 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.
54.7%
of Madera residents own their homes, compared to ~47.6% of Fresno residents and ~55.5 of California residents.
359,900
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
2026-2027 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 | 2026-2027 Operating Budget
Local Government
View a detailed district map at madera.gov/districts
2026-2027 Operating Budget | City of Madera 31
Parks
Infrastructure
14 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.
43 Slides
Keep the children
(and children at heart)
smiling. Slides can be
found at municipally
operated playgrounds
throughout the city.
164 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.
3,373
Streetlights
Keep residents out of the
dark, while more than 40
traffic signals keep them
moving safely.
32 City of Madera | 2026-2027 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.
68 Sworn
Officers
Including specialized units,
such as SWAT, SIU, and
Community Outreach. The
Police Department also
has 27 civilian employees.
2 K-9 Units
K-9 units help human
officers take a bite out of
crime.
65,715 Events
Madera PD responded
to 1,677 more events
compared to last fiscal
year’s 64,038 events. This
figure represents events
as of May 20, 2026, of FY
25/26.
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.
1,177 Fires
Mitigated
Over the last
calendar year.
4,460 Calls
for Service
Over the last
calendar year.
2026-2027 Operating Budget | City of Madera 33
Madera Economics
1,417 Building
Permits
Issued as of June 15, 2026,
for FY 25/26.
69 Single Family
Residential Permits
Issued as of June 15, 2026, for FY
25/26.
4,087
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, 2026, for FY 25/26.
3,687
Business
Licenses
Madera businesses keep our local
economic gears spinning. This
figure comprises all business
licenses, excluding rentals as of
May 27, 2026, for FY 25/26.
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 | 2026-2027 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 2026/27 Starting Point
The City budgets to provide services delivered to the
community, while strategically increasing or expanding those 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.
These issues include:
▪ Consumer Behavior: Madera has seen an influx of
new businesses open over the past few years. Smart
& Final, In-N-Out, and Ross are among the major
chains that have established a presence in Madera
over the past three years. These store openings have
resulted in a greater variety of shopping experiences
for Madera’s residents. Yet, the additional variety did not translate into additional sales tax revenue for the City. That dynamic changed in FY 25/26, when sales
tax revenue grew approximately 3.5% over the
previous year’s total. This growth rate is the highest
that the City has experienced since FY 21/22. There
are signs that that this trend will continue, as new
stores like Bath and Body Works and 7-11 Travel
Center have announced plans to open in the new
fiscal year. Additionally, property tax continues to
grow at approximately 6%/year, due to rising home
prices and a healthy home sales market. While both
the sales tax and property tax trends are favorable,
there is no guarantee that consumers will continue to
spend at the same levels in FY 26/27 as they did
during FY 25/26.
▪ Interest Rates: In response to several economic and
political conditions, interest rates rose in FY 25/26 to their highest level in a few years. 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 3.79% at the end of
May 2025 to 3.93% at the end of May 2025. That
percentage increase translates to an additional
$294,000 in income for the City. Staff anticipates the
earnings on the City’s portfolio to continue to
increase throughout FY 2026/27, as interest rates
remain elevated and the City’s cash balance grows.
▪ Inflation: Inflation has again become a major factor in shaping the City’s budget. The current annual rate of
4.2% remains much 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: The City has MOUs with all of its bargaining
units, which detail the salaries and benefits the
employees will be receiving during FY 26/27. Any
MOU specified increases in salaries and benefits are
reflected in the Proposed FY 26/27 Budget. While
there is labor cost certainty in FY 26/27, the City is
cognizant of amounts paid for labor by neighboring
governmental agencies and private companies.
While the City has attempted to mitigate labor costs,
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 2026/27 budget, staff estimated major City revenues as indicated below:
▪ Sales & Use Tax: $12.4 million
▪ Measure K: $7.2 million
▪ Transient Occupancy Tax (hotel tax): $1.1 million
▪ Property tax in-lieu (c. 2004): $9.5 million
▪ Property tax: $6.0 million
▪ Business license revenue: $670k
▪ Community Facilities District (CFD): $1.5 million
▪ Building Permits: $938k
▪ Interest Income: $1.3 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 36 City of Madera | 2026-2027 Operating Budget
Key Budget Assumptions & Changes
development of more reliable estimates once revenues are received and a consistent revenue pattern is established.
Expenses
In preparing the FY 2026/27 Proposed Budget, staff made the following adjustments to expenses:
▪ Unfunded Accrued Pension Liability is increasing by
approximately $475k to $5.3 million.
▪ Property/Liability Insurance is decreasing by
approximately $100k to $2.7 million.
▪ Employee Health Insurance is projected to increase
by 4.8 percent to $5.8 million.
▪ An increase of $252k for the Fire Services contract
with CalFire. This increase recognizes:
o CalFire staff benefit rates continue to increase,
albeit at slower rates than those experience in
previous fiscal years.
o Five percent (5%) estimated increase in
cooperative agreements.
Balancing the Budget
▪ The Proposed General Fund FY 2026/27 Budget is
balanced.
▪ The Proposed Budget does not anticipate using funds
from either the General Fund Stabilization Reserve or
the General Fund’s unassigned fund balance
▪ Key proposed expenses include:
o $250,000 transferred to the Deferred
Maintenance Fund established in FY 2024/25.
o $3,000,000 for the 10X10 Street Repair
program. This amount is a significant
expansion from the $526,480 appropriated for
the program in FY 2025/26. Under this
program, reconstruction/rehabilitation of key
streets and intersections is outsourced to
augment similar efforts made by the City’s
streets staff.
o $469,438 for a dedicated Sidewalk Repair Team
made up of City staff.
o $300,000 for development of the General
Plan’s Housing Element (one-time expense)
o $121,840 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, with any proposed changes
requiring Council’s authorization brought for
consideration.
Vacant Positions
▪ Vacant positions are included in the budget for any
existing positions the City intends to fill. The number of actual vacant positions and the specific positions
vacant fluctuate as employees leave the organization
and new employees are hired. For the FY 2026/27
Proposed Budget, vacant positions were determined
as of May 11, 2026.
▪ There are a total of 23 vacant positions including in the budget projection for an overall vacancy rate of
8.8%, broken down as follows.
Unit/Group
Vacancy
Rate
General Bargaining Unit 6.4%
Madera Police Officers’ Association 11.1%
Mid Management 13.6%
Law Enforcement Mid Management -
Management -
Executive Reports -
▪ For the FY 2026/27 Proposed Budget, vacant
positions were budgeted at the expectation of
employee-only health coverage in the Anthem plan,
with total compensation adjusted based on current
recruitment status and assumed hire date.
2026-2027 Operating Budget | City of Madera 37
Reclassifying Positions
The City may seek to reclassify positions based on an analysis of actual job duties. Additionally, pursuant to the City’s Memorandums of Understanding with represented employee
groups, employees may submit reclassification requests each year during certain filing windows if they believe they are working outside their job classification. The Human Resources Department evaluates these requests and then recommends to the City Manager whether a position should be reclassified or whether the assigned duties fall within the existing classification. The City Manager then decides to uphold or deny the recommendation. Employees may appeal to the City Manager if they disagree, however the City Manager’s
determination is final.
No employee-initiated requests were received nor is the City seeking to initiate any reclassifications, therefore there are no proposed position reclassifications in the Fiscal Year 2026/27 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
As staff turnover occurs, all positions are evaluated to determine whether the vacancy should be filled or if the needs of the organization have changed. This evaluation may also occur during a long-term leave of absence. Based on this analysis, the following vacant positions were not filled during FY 2025/26 and are not recommended in the FY 2026/27
Proposed Budget.
▪ Administrative Assistant (Public Works, Admin)
▪ Office Assistant II (Public Works, Admin)
▪ Park Project Manager
▪ Retired Annuitant Engineering Project Manager
▪ Water System Lead Worker
▪ Part Time Maintenance Worker I (Public Works,
Airport)
▪ Part Time Office Assistant I (Parks & Community
Services)
Additionally, after review of operational needs at the Madera Municipal Airport, staff has determined that the currently vacant position previously filled as a Maintenance Technician should be replaced with a Public Works Equipment Operator.
This change is reflected in the FY 2026/27 Proposed Budget.
Part time positions in the Parks & Community Services
Department such as Park Aide and Program Leader are
budgeted annually by total anticipated hours needed to
perform the desired work. These hours are reviewed in detail by staff, looking at proposed program changes as well as historical actuals. These adjustments may result in year-overyear Full Time Equivalent (FTE) fluctuations, however the proposed hours are intended to meet the existing servicelevel.
Additional adjustments may be warranted during FY 2026/27.
Staff will continually monitor the City’s workforce, allocated positions, and service delivery, with any recommendations brought before Council as needed.
Employee Compensation
The FY 2026/27 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.
▪ A 2% cost-of-living adjustment effective the first July paycheck for applicable employees.
▪ Estimated increases to the City’s health insurance
contribution effective January 1, 2027.
▪ Retention bonus payments for applicable employees
to be paid January 2027.
▪ Hiring bonus payments for current applicants who
will be eligible under the Hiring Bonus Policy.
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:
38 City of Madera | 2026-2027 Operating Budget
▪ 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
2026/27 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 ($95,700). FY 2026/27
will be the final year of match payment on this grant.
▪ 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,
consistent with the City’s reserve policy. Due to an increase in the proposed expense amounts in both the Police and Fire Measure K funds, the FY 2026/27 Proposed Budget reflects a $1.2 million reserve in the Police Measure K Fund and a $1.2 million reserve in the Fire Measure K Fund.
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 $2.2 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 $7,952,437 in principal and interest in Fiscal Year 2025/26, with a total outstanding debt of $46,977,774 as of June 30, 2026.
2026-2027 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 | 2026-2027 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
2026-2027 Operating Budget | City of Madera 41
Basis of Accounting & Budgeting
42 City of Madera | 2026-2027 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 2026/27 budget, the Council held budget review workshops on May 20, 2026 and June 17, 2026 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 Director of
Financial Services 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
Framework
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
2026-2027 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 | 2026-2027 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, 2027.
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
2026-2027 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. While employed, employees may take a loan against their account, governed by IRS rules and repaid through payroll deductions after-tax with interest. 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
The City is a member of the PRISM public entity risk sharing pools applicable to health, dental, and vision coverage. The City’s current benefit providers are:
Medical: Anthem and Kaiser
Dental: Delta Dental
Vision: VSP (as of 7/1/2026)
The City’s contribution towards health insurance is defined within the bargaining unit agreements for each employee group. The contribution is currently equal to the cost of the Core medical plan plus dental plus vision at each enrollment level, with automatic adjustments to this formula based on premium increases through 2027. Employees may waive coverage with proof of other group 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 2027 renewal. Medical premiums will increase
11.2% (proposed) for each plan and dental premiums will increase by 5% (proposed).
Due to service issues with the prior vision plan carrier, the City changed to VSP effective July 1, 2026. This change resulted in a slight increase to vision premiums, however the premiums will be in an 18-month rate lock. These premium increases are included in the proposed budget.
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 $3,400 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 | 2026-2027 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. Lincoln Financial is the plan provider, purchased through PRISM.
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. This policy is provided by Lincoln Financial, purchased through PRISM. 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.
2026-2027 Operating Budget | City of Madera 47
Administrative Leave Positions exempt from overtime under the Fair Labor Standards Act receive 40 hours per year of Administrative Leave. This leave must be used each fiscal year, or it is lost; unused hours are not carried forward.
Compensatory Time
Off
Positions eligible for overtime have the option to accrue Compensatory Time Off in lieu of pay. For each hour of overtime worked, the employee may elect to accrue 1.5 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.
Longevity Pay All full-time employees are eligible for Longevity Pay based on continuous full-time City service: 2.5% at 10 years, 5% at 15 years, and 7.5% at 20 years. Longevity Pay is in addition to base pay.
48 City of Madera | 2026-2027 Operating Budget
2026-2027 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 2024/25 2025/26 2026/27
General Fund
General Fund Total 197.97 191.71 184.96
Enterprise Funds
Water 19.39 18.26 16.79
Sewer 19.76 19.04 18.77
Solid Waste 6.27 7.28 5.77
Drainage 4.39 4.48 3.40
Airport 1.88 1.86 1.55
Transit 4.75 4.14 4.15
Enterprise Funds Total 56.44 55.06 50.43
Internal Service Funds
Fleet 3.80 3.80 3.97
Facilities 8.15 8.05 8.10
Information Technology 5.48 5.00 5.00
Internal Service Funds Total 17.43 16.85 17.07
Special Revenue Funds
CDBG 1.30 1.20 1.20
Measure K Sales Tax - Police 13.50 14.17 18.42
Park Development 0.59 0.78 -
Parking Dist Operations 0.48 0.48 0.48
Housing Programs 0.40 0.15 0.15
PD Grants 13.05 14.05 10.20
Special Revenue Funds Total 29.31 30.83 30.44
Grand Total 301.16 294.44 282.90
FTE by Expensing Org
Fund Group Org Description 2024/25 2025/26 2026/27
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 7.90 7.90 7.90
10201210-Purchasing 1.10 1.10 1.10
10201220-General/Grant Oversight 0.40 0.45 0.40
10201500-HR/Risk Management 4.00 4.00 4.00
10202000-PD Operations 71.47 70.97 68.29
10202060-Animal Control 2.47 2.47 2.39
10203000-PW Admin 0.17 - 0.10
10203010-PW - Streets 8.27 9.75 5.81
10203011-PW Safe & Clean Initiative 3.30 3.00 3.30
10203017-PW Sidewalk Repair Team - - 4.00
10203020-Graffiti Abatement 1.65 1.00 1.65
10204100-Planning 5.38 5.66 5.54
10204200-Building 6.14 6.83 6.14
10204300-Engineering 17.54 18.15 18.66
10204400-Code Enforcement 6.68 6.73 6.11
10206000-Parks Administration 3.24 3.48 3.00
10206100-Parks 17.56 19.94 16.66
10206110-Landscape Mntc Dist Services 6.60 7.38 6.09
10206200-Recreation 4.31 5.33 3.45
10206218-Sr Citizen Community Service 2.89 2.89 2.50
10206220-Sports Programs 2.77 3.04 2.88
10206230-Aquatics Programs 3.46 2.89 0.65
10206240-Comm & Rec Centers 1.94 2.53 1.92
10206270-Special Events 0.77 0.77 0.72
General Fund Total 197.97 191.71 184.96
50 City of Madera | 2026-2027 Operating Budget
FTE by Expensing Org
Fund Group Org Description 2024/25 2025/26 2026/27
Enterprise Funds
20301220-Utility Billing/Water 3.15 3.15 3.15
20303800-Water Mtnc/Operations 10.93 12.04 9.44
20303810-Water Quality Control 2.18 2.20 2.20
20303820-Water Conservation Program 2.00 2.00 2.00
20401230-Utility Billing/Sewer 1.58 1.58 1.58
20403400-Sewer Mtnc/Operations 6.13 6.69 5.99
20403410-WW Treatment Plant 11.33 11.50 11.20
20503270-Airport Operations 1.86 1.88 1.55
21285290-Transportation - Dial-A-Ride 2.07 2.38 2.08
21295300-Transportation - Fixed Route 2.07 2.38 2.08
45003090-Drainage Flood Control 4.48 4.39 3.40
47601235-Utility Billing/Garbage 2.52 1.58 1.58
47603600-Solid Waste Disposal 0.78 0.79 0.79
47603630-Street Cleaning 3.23 3.40 2.80
47603730-Tire Clean Up 0.75 0.50 0.60
Enterprise Funds Total 56.44 55.06 50.43
Internal Service Funds
30650000-Fleet Acquisition 0.15 0.15 0.15
30701240-Fleet Maintenance 3.45 3.45 3.61
30701260-Fleet Motor Pool 0.20 0.20 0.21
30710000-Facilities Maintenance 8.05 8.15 8.10
30720000-Information Technology Maintenance 5.48 5.00 5.00 Internal Service Funds Total 17.43 16.85 17.07
Special Revenue Funds
10218000-CDBG Administrative Costs 1.20 1.30 1.20
10252000-Measure K Sales Tax - Police 14.17 13.50 18.42 41096360-MUSD Agreements 0.61 0.41 -
41096361-MCDPH Agreements 0.17 0.17 -
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 - -
47810310-Prop 64 Health & Public Safety 1.00 1.00 1.00
47810410-Special Investigation Unit 2.00 2.00 2.00
47811100-PD Opioid Settlement Funds 2.00 1.00 1.00
47812030-Schools Policing 3.00 3.00 3.00
47812040-PD Housing Authority 1.00 1.00 1.00
47812050-COPS Hiring Grant 4.00 4.00 0.82
47813013-PD Tire Amnesty Grant 0.32 0.32 0.12
47813015-Abandoned Vehicle Abatement 0.73 0.73 0.25
47940000-Tobacco Code Enforcement Grant - - 1.00
Special Revenue Funds Total 29.31 30.83 30.44
Grand Total 301.16 294.44 282.90
2026-2027 Operating Budget | City of Madera 51
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Citywide
Summaries
Citywide Revenues
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Budget Revenues by Department ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE General Use 6,946,865 9,519,845 0 6,116,101 0 -100.00%
General Use Revenues 30,167,281 31,366,037 28,722,578 32,707,248 32,184,570 -1.60% City Clerk's Office 82,703 82,467 82,475 82,434 82,434 0.00% City Manager 381,880 710,366 555,072 735,748 617,471 -16.10% Finance Department 6,301,572 10,031,058 6,052,032 6,111,660 7,220,444 18.10% Grants 6,069,530 5,262,303 6,208,456 13,001,890 12,990,765 -0.10% City Attorney's Office 4,422 4,201 4,201 4,201 4,202 0.00% Human Resource Department 790,386 922,624 2,828,356 2,054,792 2,005,042 -2.40% Police Services Department 7,288,906 8,317,645 5,198,683 7,293,249 7,734,395 6.00% Fire Department 3,393,482 4,074,399 2,993,382 4,238,109 4,194,892 -1.00% Public Works 59,339,887 64,604,414 60,867,971 94,851,487 107,144,619 13.00% Planning Department 306,841 506,681 297,179 334,100 215,000 -35.60% Building Inspection Department 1,493,478 1,104,845 968,448 1,203,322 1,102,172 -8.40% Engineering Department 10,140,139 19,780,852 8,201,242 30,251,761 44,339,904 46.60% Code Enforcement 210,429 199,074 51,272 247,938 90,002 -63.60% Information Technology 1,567,071 2,785,850 1,689,436 2,291,120 2,311,369 0.90% Parks Administration 972,463 1,098,842 1,159,830 5,991,608 4,624,978 -22.80% Parks Maintenance 864,181 1,028,474 1,065,756 1,018,033 1,050,366 3.20% Parks Recreation 263,151 341,246 519,713 459,250 178,722 -61.10% Development Impact Fee 2,731,183 1,714,476 1,315,728 21,320,303 20,165,522 -5.40% Landscape Maintenance Zones 453,407 632,062 472,390 636,030 619,015 -2.70% Successor Agency 6,342,739 6,367,592 5,830,542 5,730,730 5,806,409 1.30% Total $ 146,111,996 $ 170,455,352 $ 135,084,743 $ 236,681,114 $ 254,682,293 FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Budget Revenues by Fund ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE General Fund 41,523,608 43,386,258 39,474,878 44,181,390 47,442,426 7.40% General Fund - Grants 943,514 972,942 1,295,334 2,588,722 2,338,669 -9.70% Measure K Sales Tax - Police 3,817,615 3,719,025 2,751,638 3,586,362 4,043,054 12.70% Measure K Sales Tax - Fire 3,335,662 3,924,966 2,910,521 4,177,843 4,134,144 -1.00% General Fund - Ins Reserve 386,577 518,789 2,422,398 1,651,000 1,601,250 -3.00% Water Fund 17,931,617 18,626,808 15,306,360 35,499,810 52,908,576 49.00% Sewer Fund 17,510,507 24,281,266 22,321,722 31,731,054 25,415,100 -19.90% Sewer Rate Stabl Fund 3,441 9,248 6,064 0 0 0.00%
Airport Oper Fund 1,865,601 899,225 773,994 4,024,975 1,341,788 -66.70% Golf Course Oper Fund 347,214 226,509 232,848 215,633 297,240 37.80% Dial-A-Ride 1,356,666 1,337,105 1,283,740 1,803,128 2,392,046 32.70% Fixed Route 2,824,051 2,047,858 1,827,854 4,619,865 3,624,985 -21.50% Airport Develop Fund 2,423 6,514 4,271 0 0 0.00%
Fleet Acquisition 0 5,615,910 2,272,559 2,244,694 2,222,296 -1.00% Equipment Maint 3,260,273 1,059,742 1,065,905 1,191,117 1,199,808 0.70% Facilities Maint 2,284,028 2,689,304 1,963,613 2,941,763 2,763,998 -6.00% Computer Maintenance 1,567,071 1,259,036 1,300,117 1,310,651 853,122 -34.90% Computer Replacement 0 1,526,814 389,319 980,469 1,458,247 48.70% Deferred Maintenance Fund 0 403,382 665,756 650,000 359,196 -44.70% Housing Fund 23,881 0 23,985 0 0 0.00%
Affordable Housing 250,282 466,782 1,459,254 2,316,523 1,235,792 -46.70% Redev Prop Tax Trust Fund 3,037,181 3,093,695 2,749,294 2,864,765 2,877,795 0.50% Water Dev Impact Fee 281 321 84 2,909 3,041 4.50%
Water Pipe Impact Fee 73,995 49,358 32,334 609,394 578,926 -5.00% Citywide Revenues
54 City of Madera | 2026-2027 Operating Budget
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Budget Revenues by Fund ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE Water Well Impact Fee 106,165 80,944 55,206 917,868 963,652 5.00% Waste Water Dev Impact 737,966 185,644 124,602 2,208,685 1,674,762 -24.20% Westberry/Ellis Swr Impact Fee 6,072 7,706 6,707 67,789 108,843 60.60% Rd 28 Sewer Intersec Impact Fee 51 96 35,038 36,345 6,361 -82.50% Development Impact Fee - Fire 59,184 46,404 32,016 519,787 546,780 5.20% Development Impact Fee - Police 95,868 45,426 28,773 128,821 30,100 -76.60% Development Impact Fee - Parks 378,026 399,384 266,906 4,909,396 3,937,543 -19.80% Dev Impact Fee - Public Works 105,103 69,182 44,659 1,079,253 1,124,205 4.20% Pre-AB 1600 Funding 33 90 59 0 0 0.00%
General Government Impact Fee 48,624 74,470 50,126 1,331,541 1,395,904 4.80% Transportation Impact Fee 339,034 239,697 145,260 3,346,135 3,370,897 0.70% Admin Svc impact Fee 13,459 8,918 6,062 40,581 28,190 -30.50% Median Island Impact Fee 61,033 42,860 28,329 317,942 332,657 4.60% Arterial/Collector Street Impact 239,838 203,822 130,379 2,110,202 2,207,428 4.60% Traffic Signal Impact Fee 46,281 31,205 19,277 265,420 275,904 3.90% Traffic Special Impact Fee 3,274 8,801 5,770 200,622 209,609 4.50% Sewer-New Reqt's Existing Area 3,948 4,195 41,038 38,528 11,262 -70.80% Sewer-N.W.Quadrant Fee 157 294 35,037 36,620 1,265 -96.50% Sewer-N.E.Quadrant Fee 6,344 4,142 4,316 48,249 63,450 31.50% Sewer-S.W.Quadrant Fee 11,300 13,146 35,958 50,059 28,188 -43.70% Sewer-S.E.Quadrant Fee 261 1,425 35,000 35,000 583 -98.30% Drainage Dev.Imp Fee-ESA 291,007 108,188 88,000 1,725,084 1,589,922 -7.80% Storm Drain-N.W.Quadrant 18,058 44,913 22,874 808,626 1,149,503 42.20% Storm Drain-N.E. Quadrant 60,349 18,878 21,542 428,489 456,247 6.50% Storm Drain-S.W.Quadrant 25,359 24,356 20,372 56,793 70,075 23.40% Storm Drain-S.E.Quadrant 113 611 2 165 225 36.40%
Park Grant Fund 573,186 821,317 1,157,338 5,973,215 4,288,666 -28.20% Madera Transit Center 179,346 136,488 137,616 171,998 196,415 14.20% State Gasoline Tax 3,446,756 1,768,909 1,601,458 2,145,262 2,724,348 27.00% RSTP - Federal Exchange 63,967 1,903,474 439,699 3,486,232 2,660,549 -23.70% RMRA 0 6,053,275 1,368,387 5,530,479 8,622,211 55.90%
Parking District Operations 24,892 20,700 25,862 40,153 48,190 20.00% Measure T - RTP - Rehab/Recons 2,103,397 2,588,227 1,723,507 2,458,208 6,900,726 180.70% Measure T- LTP Street Maint 929,364 1,114,032 708,604 1,914,131 2,460,000 28.50% Measure T -LTP Suppl Sts Maint 631,350 785,096 511,906 2,000,000 2,650,000 32.50% Measure T -LTP ADA Complaince 40,782 50,075 31,986 246,150 152,050 -38.20% Measure T -Transit Enhancement 147,152 181,540 119,322 380,175 519,513 36.70% Measure T -Transit Enh/ADA/Sr 15,912 19,441 13,039 0 145,197 0.00% Measure T-Enviro Enhan/Bike/Pe 141,504 167,829 109,024 168,140 277,978 65.30% Measure T -LTP- Flexible 2,793 3,230 2,304 60,000 60,000 0.00% Measure T-Tier 1-Regional Stre 2,978 3,444 2,457 0 0 0.00% Madera Downtown B.I.D. 20,092 14,196 19,466 18,398 19,297 4.90% Federal Aid-Urban Grant 440,985 327,925 78,516 4,169,406 7,152,922 71.60% Local Transportation Fund 2,283,020 1,699,129 243,683 6,357,784 8,858,991 39.30% Economic Development Fund 26,324 42,049 44,279 159,100 15,000 -90.60% Home - Project Grants 1,825 1,889 1,889 15,000 15,000 0.00% Housing Development 493,754 285,043 183,302 1,443,576 3,143,881 117.80% Residence Rehab Program 0 0 0 24,680 24,680 0.00%
Drainage Sys.Operation 956,148 1,029,158 1,018,360 1,806,509 1,397,461 -22.60% Zone 1 Activities 5,459 6,149 5,557 8,054 7,706 -4.30%
Zone 2 Activities 31,959 31,502 31,268 43,718 41,837 -4.30% Zone 3 Activities 7,648 11,913 7,658 11,787 11,487 -2.50% 2026-2027 Operating Budget | City of Madera 55
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Budget Revenues by Fund ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE Zone 4 Activities 14,191 14,303 14,448 21,708 20,938 -3.50% Zone 5 Activities 0 4,151 0 0 0 0.00%
Zone 6A Activities 13,931 13,724 13,861 19,099 18,380 -3.80% Zone 6B Activities 8,254 8,824 8,062 11,055 10,611 -4.00% Zone 7 Activities 3,512 10,271 3,336 5,704 5,556 -2.60% Zone 8 Activities 4,703 7,416 4,628 5,306 5,303 -0.10%
Zone 9 Activities 2,234 5,097 2,201 3,809 3,694 -3.00%
Zone 10A Activities 321 3,564 321 1,122 1,137 1.30%
Zone 10B Activities 841 841 841 707 881 24.60%
Zone 10C Activities 1,234 1,234 1,209 1,313 1,287 -2.00% Zone 10D Activities 595 1,275 595 936 919 -1.80%
Zone 10E Activities 1,058 1,058 1,034 985 1,032 4.80%
Zone 10F Activities 1,011 986 986 1,201 1,175 -2.20%
Zone 10G Activities 1,545 2,855 1,533 1,904 1,848 -2.90% Zone 10H Activities 1,807 4,349 1,791 2,609 2,534 -2.90% Zone 10I Activities 780 781 727 580 730 25.90%
Zone 12 Activities 25,693 36,776 25,364 41,379 39,462 -4.60% Zone 13 Activities 5,879 12,134 5,778 8,617 8,372 -2.80% Zone 14 Activities 2,951 3,127 2,938 3,734 3,637 -2.60% Zone 15 Activities 3,595 3,595 3,501 1,682 4,063 141.60% Zone 15B Activities 280 2,059 280 894 871 -2.60%
Zone 15C Activities 752 752 752 860 840 -2.30%
Zone 16 Activities 4,360 5,847 4,473 5,758 5,666 -1.60% Zone 17A Activities 6,763 13,595 6,584 13,145 12,466 -5.20% Zone 17B Activities 2,321 2,321 2,212 3,792 3,680 -3.00% Zone 17C Activities 3,039 5,254 3,039 6,055 5,784 -4.50% Zone 17D Activities 2,115 5,636 2,136 4,152 3,991 -3.90% Zone 18 Activities 3,686 3,652 3,652 3,694 3,624 -1.90% Zone 20A Activities 1,351 1,067 998 1,185 1,163 -1.90%
Zone 20B Activities 0 7,769 0 1,972 1,918 -2.70%
Zone 20C Activities 1,300 1,301 1,301 1,275 1,237 -3.00% Zone 21A Activities 0 46,131 0 10,523 10,110 -3.90%
Zone 21B Activities 3,121 3,235 3,208 3,560 3,428 -3.70% Zone 21C Activities 6,007 7,812 7,766 13,210 12,626 -4.40% Zone 21D Activities 5,911 5,944 5,870 8,964 8,674 -3.20% Zone 23 Activities 322 2,280 322 410 411 0.20%
Zone 24 Activities 10,882 11,289 10,819 16,515 15,902 -3.70% Zone 25C Activities 1,961 4,585 1,961 2,961 2,864 -3.30% Zone 25D Activities 2,079 2,079 2,079 2,824 2,735 -3.20% Zone 26 Activities 1,622 4,112 1,570 2,556 2,470 -3.40% Zone 26B Activities 2,119 2,651 2,103 1,745 2,053 17.70% Zone 26C Activities 1,186 1,187 1,152 1,266 1,245 -1.70% Zone 26D Activities 850 6,230 851 3,244 3,113 -4.00%
Zone 27 Activities 1,606 1,724 1,643 1,694 1,698 0.20%
Zone 27B Activities 2,102 5,947 2,195 4,271 4,109 -3.80% Zone 28 Activities 5,503 5,430 5,599 5,466 5,306 -2.90% Zone 28B Activities 1,443 1,422 1,403 1,307 1,324 1.30% Zone 29 Activities 8,021 9,237 9,286 9,871 9,425 -4.50% Zone 29B Activities 3,521 3,567 3,525 5,574 5,325 -4.50% Zone 29C Activities 1,836 1,836 1,836 2,214 2,159 -2.50% Zone 29DActivities 3,243 3,189 3,189 5,103 4,880 -4.40% Zone 29E Activities 2,078 2,078 2,078 2,691 2,598 -3.50% 56 City of Madera | 2026-2027 Operating Budget
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Budget Revenues by Fund ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE Zone 30 Activities 2,702 4,543 2,871 2,918 2,660 -8.80% Zone 31A Activities 14,705 35,910 14,392 20,441 19,706 -3.60% Zone 31B Activities 28,376 33,671 33,365 37,916 36,304 -4.30% Zone 32A Activities 5,253 5,253 5,253 8,126 7,808 -3.90% Zone 32B Activities 4,458 4,458 4,364 6,569 6,337 -3.50% Zone 33 Activities 6,916 7,259 7,200 8,446 8,072 -4.40% Zone 34 Activities 10,326 12,393 12,946 11,706 12,794 9.30% Zone 34B Activities 0 0 0 4,625 4,488 -3.00%
Zone 34C Activities 1,617 2,016 1,586 1,626 1,651 1.50% Zone 35 Activities 2,725 2,727 2,712 2,879 2,784 -3.30% Zone 36A Activities 6,454 7,756 7,841 9,856 9,460 -4.00% Zone 36B Activities 1,354 1,883 1,355 1,008 1,212 20.20% Zone 36C Activities 4,824 4,824 4,824 3,877 4,316 11.30% Zone 37 Activities 2,924 2,895 2,851 3,042 2,950 -3.00% Zone 39 Activities 4,013 4,016 4,003 3,929 3,833 -2.40% Zone 40 Activities 5,230 5,367 5,299 5,876 5,662 -3.60% Zone 41 Activities 4,887 5,743 5,743 5,426 6,024 11.00% Zone 43A Activities 52,880 52,376 55,354 70,168 67,073 -4.40% Zone 43B Activities 224 0 0 0 0 0.00%
Zone 43C Activities 21,268 25,371 25,190 28,431 27,281 -4.00% Zone 43D Activities 8,023 8,003 8,131 10,109 9,725 -3.80% Zone 43E Activities 0 0 0 1,345 1,306 -2.90%
Zone 44 Activities 4,338 4,716 4,523 5,606 5,322 -5.10% Zone 45A Activities 7,403 7,118 7,225 9,866 9,456 -4.20% Zone 46 Activities 12,764 12,213 12,213 12,870 12,282 -4.60% Zone 50 Activities 2,672 4,132 2,847 2,764 2,866 3.70%
Zone 51 Activities 6,487 9,084 8,781 10,845 11,359 4.70% Zone 52 Activities 0 1,192 0 0 0 0.00%
Solid Waste Disposal 12,080,377 12,225,541 13,596,997 12,869,290 14,358,270 11.60% Supplemental Law Enforcement 248,844 224,699 174,835 167,291 120,000 -28.30% PD Grants 1,694,063 1,473,959 1,149,636 2,032,814 2,035,288 0.10% DUI Enforcement& Awareness 108,887 83,205 89,745 185,649 131,976 -28.90% Tobacco Law Enforcement 186,373 18,891 3,307 35,390 32,653 -7.70% Tobacco Code Enforcement 0 0 0 0 101,694 0.00%
CFD 2005-1 City-Wide Services 1,034,181 1,261,185 1,340,662 1,211,597 1,335,000 10.20% CFD 2006-1 KB Home 194,602 202,067 199,562 192,177 199,500 3.80% CFD 2012-1 Public Service 10,452 11,386 10,999 10,650 10,650 0.00% CFD 2013-1 Madera Family Apts 598,911 24,319 18,392 108,000 113,000 4.60% ARPA Funds 6,946,865 9,519,845 0 6,116,101 0 -100.00%
OPIOID SETTLEMENT FUND 72,403 203,127 95,501 261,465 163,188 -37.60% SB-1186 PROCEEDS 10,379 13,716 15,362 14,300 14,300 0.00% CFD Debt Fund-2006/2018 Bonds 182,229 187,977 186,154 190,703 190,393 -0.20% Successor Agency Admin 250,578 250,000 15,000 15,000 25,000 66.70% Non Housing Bond 0 258 0 0 0 0.00%
LowMod Housing Bond 0 570 0 0 0 0.00%
Prior Bonds Project Fund 1,362 1,200 1,200 1,200 50,819 4134.90% Roads/Streets Capital 0 0 0 0 0 0.00%
General Capital Projects 1,315,465 2,661,070 1,315,029 1,315,029 1,315,307 0.00% General Trust Fund 309,763 1,636,289 0 0 5,316 0.00%
Debt Svc Fund - SA 3,029,737 3,021,869 3,041,063 2,849,765 2,852,795 0.10% Total $ 146,111,996 $ 170,455,352 $ 135,084,743 $ 236,681,114 $ 254,682,293 2026-2027 Operating Budget | City of Madera 57
Citywide Expenses
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Budget Expenses by Department ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE General Use 6,599,647 9,142,484 2,782,310 6,116,101 0 -100.00% General Use Expenses 586,279 1,410,884 650,000 1,136,423 250,000 -78.00% City Clerk's Office 472,853 599,472 511,760 567,901 770,680 35.70% City Manager 1,551,543 1,360,077 1,278,691 1,568,993 1,502,821 -4.20% Finance Department 6,671,783 11,619,874 4,800,160 5,900,001 6,068,537 2.50% Grants 4,239,615 5,217,880 5,053,453 9,903,076 11,955,036 20.70% City Attorney's Office 295,804 249,561 366,297 365,156 420,089 15.00% Human Resource Department 924,203 1,087,376 977,507 2,226,440 2,326,792 4.50% Police Services Department 19,627,071 20,528,237 18,622,287 21,278,358 22,284,172 4.70% Fire Department 9,280,142 6,939,722 7,438,494 9,214,392 9,425,730 2.30% Public Works 40,609,961 48,875,046 37,191,690 91,533,028 103,458,864 13.00% Planning Department 854,156 622,923 821,123 1,605,830 1,389,427 -13.50% Building Inspection Department 1,163,922 1,092,046 990,476 1,363,159 1,438,329 5.50% Engineering Department 6,429,794 7,369,112 10,184,915 30,417,535 42,872,297 40.90% Code Enforcement 857,805 789,599 793,390 968,078 994,589 2.70% Information Technology 1,341,262 1,461,057 1,474,450 1,790,760 2,111,369 17.90% Parks Administration 2,125,301 920,946 3,988,358 6,392,303 2,813,132 -56.00% Parks Maintenance 3,495,190 3,384,345 3,324,385 3,837,925 3,782,813 -1.40% Parks Recreation 1,786,269 1,795,211 1,767,667 2,107,614 1,660,523 -21.20% Development Impact Fee 2,461,539 695,827 1,433,648 21,285,303 20,135,139 -5.40% Landscape Maintenance Zones 423,296 493,434 510,229 635,621 611,110 -3.90% Successor Agency 4,433,791 4,369,133 5,287,253 5,730,324 5,806,409 1.30% Total $ 116,231,227 $ 130,024,243 $ 110,248,543 $ 225,944,321 $ 242,077,858 FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Budget Expenses by Fund ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE General Fund 40,028,721 39,409,799 38,023,489 44,181,390 47,442,426 7.40% General Fund - Grants 372,174 914,512 1,180,262 2,588,722 2,338,669 -9.70% Measure K Sales Tax - Police 3,199,140 2,678,593 2,630,374 3,495,990 4,043,054 15.60% Measure K Sales Tax - Fire 3,333,224 2,454,323 2,638,508 4,021,777 4,134,144 2.80% General Fund - Ins Reserve 69,403 251,304 239,125 1,297,482 1,343,450 3.50% Payroll Clearing Fund 0 3,000 3,300 0 0 0.00%
Water Fund 13,026,343 6,901,427 15,639,885 35,498,810 52,908,576 49.00% Sewer Fund 10,263,292 18,528,347 6,934,531 31,731,054 25,415,100 -19.90% Airport Oper Fund 651,139 642,371 489,365 4,024,975 1,341,788 -66.70% Golf Course Oper Fund 410,350 329,255 89,717 215,633 297,240 37.80% Dial-A-Ride 1,345,532 1,341,435 1,406,525 1,802,978 2,252,838 25.00% Fixed Route 2,220,229 1,834,908 2,012,820 3,678,819 3,335,508 -9.30% Fleet Acquisition 0 331,317 579,650 1,023,997 324,360 -68.30% Equipment Maint 1,382,155 4,259,955 832,006 1,191,117 1,199,808 0.70% Facilities Maint 2,432,739 2,922,587 2,213,675 2,941,763 2,763,998 -6.00% Computer Maintenance 1,341,262 943,881 757,614 810,291 853,122 5.30% Computer Replacement 0 517,176 716,836 980,469 1,258,247 28.30% Deferred Maintenance Fund 0 22,591 66,604 450,000 359,196 -20.20% Housing Fund 694 0 0 0 0 0.00%
Affordable Housing 43,704 663,979 41,785 61,964 561,894 806.80% Redev Prop Tax Trust Fund 3,104,545 3,115,696 2,864,765 2,864,765 2,877,795 0.50% Water Dev Impact Fee 0 0 0 2,909 3,041 4.50%
Water Pipe Impact Fee 0 0 25 609,394 578,926 -5.00%
Water Well Impact Fee 15,057 0 -654 917,868 963,652 5.00% Citywide Expenses
58 City of Madera | 2026-2027 Operating Budget
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Budget Expenses by Fund ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE Waste Water Dev Impact Fee 253,844 250,000 417,000 2,208,685 1,674,762 -24.20% Westberry/Ellis Swr Impact Fee -12,000 0 100 67,789 108,843 60.60% Rd 28 Sewer Intersec Impact Fee 3,468 0 50 36,345 6,361 -82.50% Development Impact Fee - Fire 0 0 0 519,787 546,780 5.20% Development Impact Fee - Police 128,771 128,771 67,782 128,821 150 -99.90% Development Impact Fee - Parks 0 0 881,411 4,909,396 3,937,543 -19.80% Dev Impact Fee - Public Works 0 0 50 1,079,253 1,124,205 4.20% General Government Impact Fee 0 0 50 1,331,541 1,395,904 4.80% Transportation Impact Fee 15,726 -197,717 10,694 3,346,135 3,370,897 0.70% Admin Svc impact Fee 15,000 15,000 15,050 40,581 28,190 -30.50% Median Island Impact Fee 99,481 0 100 317,942 332,657 4.60% Arterial/Collector Street Impact 519,236 0 175 2,110,202 2,207,428 4.60% Traffic Signal Impact Fee -34,661 0 1,290 265,420 275,904 3.90% Traffic Special Impact Fees 0 0 50 200,622 209,609 4.50% Sewer-New Reqt's Existing Area 73,202 22,977 25 3,528 11,262 219.20% Sewer-N.W.Quadrant Fees 0 0 100 36,620 1,265 -96.50%
Sewer-N.E.Quadrant Fees 0 0 0 48,249 63,450 31.50%
Sewer-S.W.Quadrant Fees 460,112 2,230 100 50,059 28,188 -43.70% Sewer-S.E.Quadrant Fees 242,357 0 0 35,000 150 -99.60%
Drainage Dev.Imp Fee-ESA 0 441,447 13,475 1,725,084 1,589,922 -7.80% Storm Drain-N.W.Quadrant 536,569 13,300 13,375 808,626 1,149,503 42.20% Storm Drain-N.E. Quadrant 0 13,300 13,300 428,489 456,247 6.50% Storm Drain-S.W.Quadrant 145,377 0 25 56,793 70,075 23.40% Storm Drain-S.E.Quadrant 0 6,519 75 165 225 36.40%
Park Grant Fund 1,123,586 -19,165 3,572,965 5,774,664 1,789,645 -69.00% Madera Transit Center 149,636 150,035 144,264 150,684 154,992 2.90% State Gasoline Tax 2,235,382 6,464,909 2,145,262 2,145,262 2,611,859 21.80% RSTP - Federal Exchange 95,136 1,376,314 463,792 2,197,930 1,054,076 -52.00% RMRA 0 0 544 5,530,479 8,622,211 55.90%
Parking District Operations 29,383 29,315 37,081 40,153 48,190 20.00% Measure T - RTP - Rehab/Recons 37,742 13,442 462,569 2,458,208 6,900,726 180.70% Measure T- LTP Street Maint. 860,000 860,024 860,342 1,914,131 2,460,000 28.50% Measure T -LTP Suppl Sts.Maint 0 10,958 300,000 2,000,000 2,650,000 32.50% Measure T -LTP ADA Compliance 0 7,116 102,028 246,150 152,050 -38.20% Measure T -Transit Enhancement 2,046 14,099 48,317 380,175 519,513 36.70% Measure T -Transit Enh/ADA/Sr. 0 0 0 0 145,197 0.00%
Measure T-Enviro Enhan/Bike/Pe 277,679 23,812 5,263 168,140 277,978 65.30% Measure T -LTP- Flexible 0 0 0 60,000 60,000 0.00%
Madera Downtown B.I.D. Fund 13,537 17,149 13,171 18,398 19,297 4.90% Federal Aid-Urban Grant Fund 750,176 -10,935 551,649 4,135,403 6,938,167 67.80% Local Transportation Fund 442,501 1,567,356 3,199,176 6,357,784 7,788,800 22.50% Economic Development Fund 2,000 0 476 159,100 15,000 -90.60% Home - Project Grants 0 -293 574 15,000 15,000 0.00%
Housing Development 94,699 195,806 148,096 1,443,566 3,143,881 117.80% Residence Rehab Prog Income 0 0 0 24,680 24,680 0.00%
Drainage Sys.Operation 1,179,257 995,859 1,011,865 1,806,509 1,397,461 -22.60% Zone 1 Activities 5,283 6,609 6,909 8,054 7,706 -4.30%
Zone 2 Activities 29,212 34,756 36,446 43,718 41,837 -4.30% Zone 3 Activities 7,289 7,188 7,543 11,787 11,487 -2.50% Zone 4 Activities 10,597 15,116 15,805 21,708 20,938 -3.50% Zone 6A Activities 12,837 15,234 15,245 19,099 18,380 -3.80% Zone 6B Activities 8,839 8,643 9,027 11,055 10,611 -4.00% 2026-2027 Operating Budget | City of Madera 59
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Budget Expenses by Fund ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE Zone 7 Activities 3,271 3,858 4,004 5,704 5,556 -2.60%
Zone 8 Activities 4,813 3,184 2,551 5,306 5,303 -0.10%
Zone 9 Activities 2,029 2,711 2,817 3,809 3,694 -3.00%
Zone 10A Activities 0 373 373 1,122 1,137 1.30%
Zone 10B Activities 891 515 518 707 704 -0.40%
Zone 10C Activities 1,172 990 1,015 1,313 1,287 -2.00%
Zone 10D Activities 544 695 711 936 919 -1.80%
Zone 10E Activities 764 724 741 985 967 -1.80%
Zone 10F Activities 770 908 932 1,201 1,175 -2.20%
Zone 10G Activities 1,641 1,491 1,542 1,904 1,848 -2.90% Zone 10H Activities 1,807 1,958 2,032 2,609 2,534 -2.90% Zone 10I Activities 759 374 374 580 582 0.30%
Zone 12 Activities 25,127 33,042 34,648 41,379 39,462 -4.60% Zone 13 Activities 2,347 9,026 7,157 8,617 8,372 -2.80% Zone 14 Activities 2,731 2,573 2,664 3,734 3,637 -2.60% Zone 15 Activities 3,237 1,090 1,127 1,682 1,657 -1.50% Zone 15B Activities 266 759 780 894 871 -2.60%
Zone 15C Activities 757 719 738 860 840 -2.30%
Zone 16 Activities 4,239 3,323 3,480 5,758 5,666 -1.60% Zone 17A Activities 6,063 11,181 11,704 13,145 12,466 -5.20% Zone 17B Activities 1,971 2,309 2,403 3,792 3,680 -3.00% Zone 17C Activities 2,725 4,946 5,170 6,055 5,784 -4.50% Zone 17D Activities 2,053 3,124 3,257 4,152 3,991 -3.90% Zone 18 Activities 3,535 2,093 2,164 3,694 3,624 -1.90% Zone 20A Activities 1,520 889 914 1,185 1,163 -1.90%
Zone 20B Activities 50 1,601 1,641 1,972 1,918 -2.70%
Zone 20C Activities 1,324 1,068 1,104 1,275 1,234 -3.20% Zone 21A Activities 0 7,604 7,957 10,523 10,110 -3.90%
Zone 21B Activities 3,169 2,835 2,948 3,560 3,428 -3.70% Zone 21C Activities 3,000 10,720 11,218 13,210 12,626 -4.40% Zone 21D Activities 5,510 6,894 7,141 8,964 8,674 -3.20% Zone 23 Activities 306 322 323 410 411 0.20%
Zone 24 Activities 11,674 12,964 12,989 16,515 15,902 -3.70% Zone 25C Activities 1,997 2,189 2,274 2,961 2,864 -3.30% Zone 25D Activities 2,118 2,055 2,135 2,824 2,735 -3.20% Zone 26 Activities 1,602 2,149 2,270 2,556 2,470 -3.40% Zone 26B Activities 2,159 1,058 1,084 1,745 1,729 -0.90% Zone 26C Activities 1,208 1,013 1,040 1,266 1,236 -2.40% Zone 26D Activities 808 2,589 2,699 3,244 3,113 -4.00%
Zone 27 Activities 1,527 1,303 1,345 1,694 1,646 -2.80% Zone 27B Activities 2,135 3,385 3,538 4,271 4,109 -3.80% Zone 28 Activities 4,909 3,789 3,934 5,466 5,306 -2.90% Zone 28B Activities 1,297 938 956 1,307 1,289 -1.40%
Zone 29 Activities 8,576 8,381 8,750 9,871 9,425 -4.50% Zone 29B Activities 3,353 4,570 4,776 5,574 5,325 -4.50% Zone 29C Activities 1,817 1,455 1,515 2,214 2,159 -2.50% Zone 29DActivities 3,248 4,135 4,320 5,103 4,880 -4.40% Zone 29E Activities 1,903 1,947 2,026 2,691 2,598 -3.50% Zone 30 Activities 3,011 2,132 2,218 2,509 2,406 -4.10% Zone 31A Activities 9,642 14,888 15,729 20,441 19,706 -3.60% Zone 31B Activities 23,636 29,728 31,169 37,916 36,304 -4.30% Zone 32A Activities 5,437 6,146 6,427 8,126 7,808 -3.90% 60 City of Madera | 2026-2027 Operating Budget
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Budget Expenses by Fund ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE Zone 32B Activities 5,594 4,732 4,943 6,569 6,337 -3.50% Zone 33 Activities 8,402 6,867 7,181 8,446 8,072 -4.40% Zone 34 Activities 9,298 9,503 9,942 11,706 11,190 -4.40% Zone 34B Activities 0 3,433 3,469 4,625 4,488 -3.00%
Zone 34C Activities 0 569 569 1,626 1,651 1.50%
Zone 35 Activities 2,017 2,292 2,374 2,879 2,784 -3.30% Zone 36A Activities 5,937 7,652 7,991 9,856 9,460 -4.00% Zone 36B Activities 475 722 742 1,008 991 -1.70%
Zone 36C Activities 4,555 3,123 3,255 3,877 3,722 -4.00% Zone 37 Activities 2,871 2,265 2,346 3,042 2,950 -3.00% Zone 39 Activities 3,939 2,963 3,086 3,929 3,833 -2.40% Zone 40 Activities 5,700 4,345 4,531 5,876 5,662 -3.60% Zone 41 Activities 4,124 4,629 4,839 5,426 5,174 -4.60% Zone 43A Activities 49,669 57,587 59,336 70,168 67,073 -4.40% Zone 43C Activities 22,565 21,107 22,097 28,431 27,281 -4.00% Zone 43D Activities 8,378 7,412 7,744 10,109 9,725 -3.80% Zone 43E Activities 0 1,109 1,146 1,345 1,306 -2.90%
Zone 44 Activities 4,210 5,057 5,291 5,606 5,322 -5.10% Zone 45A Activities 7,428 7,822 8,174 9,866 9,456 -4.20% Zone 46 Activities 10,234 10,620 11,111 12,870 12,282 -4.60% Zone 50 Activities 2,437 2,453 2,556 2,764 2,637 -4.60% Zone 51 Activities 10,958 8,913 9,193 10,845 10,425 -3.90% Solid Waste Disposal 9,322,025 9,742,594 6,879,247 10,465,070 11,343,938 8.30% Supplemental Law Enforcement 55,627 141,524 92,271 167,291 98,526 -41.10% PD Grants 999,228 1,809,360 1,477,750 2,032,814 1,714,427 -15.70% DUI Enforcement& Awareness 110,322 122,430 87,519 166,933 72,651 -56.50% Tobacco Law Enforcement 70,053 10,133 75 20,143 20,200 0.30% Tobacco Code Enforceme 0 0 0 0 101,694 0.00%
CFD 2005-1 City-Wide S 308,395 308,827 308,983 310,960 1,312,509 322.10% CFD 2006-1 KB Home 184,191 189,733 190,856 192,177 196,440 2.20% CFD 2012-1 Public Serv 9,750 9,750 9,750 9,750 9,750 0.00% CFD 2013-1 Madera Fami 42,071 6,690 6,690 6,690 6,690 0.00% ARPA Funds 6,599,647 9,142,484 2,782,310 6,116,101 0 -100.00% OPIOID SETTLEMENT FUND 0 70,000 261,465 261,465 163,188 -37.60% SB-1186 PROCEEDS 0 1,354 406 14,300 12,030 -15.90%
CFD Debt Fund-2006/201 179,155 184,736 186,965 190,703 190,393 -0.20% Successor Agency Admin 10,758 3,195 4,387 15,000 25,000 66.70% Prior Bonds Project Fund 694 0 794 794 50,819 6300.40%
General Capital Projects 1,315,465 814,087 1,103,608 1,315,029 1,315,307 0.00% General Trust Fund 230,855 1,606,965 0 0 5,316 0.00%
Madera Groundwater JPA 0 83,993 66,015 0 0 0.00%
Debt Svc Fund - SA 1,317,101 1,250,242 2,417,307 2,849,765 2,852,795 0.10% General L/T Debt Acct 2,073,649 3,574,626 0 0 0 0.00%
Total $ 116,231,227 $ 130,024,243 $ 110,248,543 $ 225,944,321 $ 242,077,858 2026-2027 Operating Budget | City of Madera 61
Fund Name
Estimated Ending
Fund Balances
(6/30/2026)
FY 2026/27
Estimated
Revenues
FY 2026/27
Estimated
Expenditures
Net Surplus /
(Shortfall)
Estimated
Transfers In
Estimated
Transfers Out
Budgetary
Carryover Used
Estimated Ending
Fund Balances
(6/30/2027)
General Fund:
Unassigned GF: FB Unassigned $21,863,750 38,511,610 46,995,946 (8,484,336) 8,930,816 1,565,647 0 20,744,583 Committed GF: FB GF Stab. Reserve $13,113,561 0 0 0 1,119,167 0 0 14,232,728 Committed GF: FB Measure K (Reserves) $3,045,866 0 0 0 898,361 0 0 3,944,227 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 Assigned GF: FB Debt Service $1,112,943 0 0 0 0 0 0 1,112,943 Assigned GF: FB OPEB Liability $97,339 0 0 0 0 0 0 97,339 Assigned GF: FB Measure K (Police/Fire) (1025/1026) $14,121,867 7,801,712 7,962,711 (160,999) 0 1,112,848 375,486 12,848,020 Non-Spendable GF: FB Non Spendable Items $221,034 0 0 0 0 0 0 221,034 General Fund Totals $53,676,360 46,313,322 54,958,657 (8,645,335) 10,948,344 2,678,495 375,486 53,300,874 Special Revenue Funds:
1021 General Grants 431,355 2,338,669 2,338,669 0 0 0 0 431,355 4020 Low/Mod Housing Fund 1,624,825 0 0 0 0 0 0 1,624,825 4021 Affordable Housing (769,892) 1,235,792 561,894 673,898 0 0 0 (95,994) 4080 Water Develop Impact Fee 2,940 109 3,041 (2,932) 0 0 2,932 8 4081 Water Pipe Dev Impact Fee 536,801 44,000 578,926 (534,926) 0 0 534,926 1,875 4082 Water Well Impact Fee 316,590 63,000 963,652 (900,652) 0 0 900,652 (584,062) 4083 Waste Water Dev Impact Fee 1,539,284 144,000 1,424,762 (1,280,762) 0 250,000 1,530,762 8,522 4084 Westberry Ellis Dev Impact Fee 137,853 6,300 108,843 (102,543) 0 0 102,543 35,310 4085 Rd 28 Sewer Int Dev Impact Fee 41,309 55 6,361 (6,306) 0 0 6,306 35,003 4086 Develop Impact Fee/Fire 511,606 36,500 546,780 (510,280) 0 0 510,280 1,326 4087 Develop Impact Fee/Police (29,133) 30,100 150 29,950 0 0 0 817 4088 Develop Impact Fee/Parks 3,969,185 320,000 3,937,543 (3,617,543) 0 0 3,617,543 351,642 4089 Develop Imp Fee/Public Works 1,073,911 54,000 1,124,205 (1,070,205) 0 0 1,070,205 3,706 4091 Pre AB 1600 2,068 0 0 0 0 0 0 2,068
4092 General Government Impact Fee 1,336,385 63,000 1,395,904 (1,332,904) 0 0 1,332,904 3,481 4093 Transportation Impact Fee 3,386,749 175,000 3,370,897 (3,195,897) 0 0 3,195,897 190,852 4094 Administrative Services 21,916 6,400 13,190 (6,790) 0 15,000 21,790 126 4095 Median Island 261,750 30,500 332,657 (302,157) 0 0 302,157 (40,407) 4096 Arterial/Collector 2,092,655 146,000 2,207,428 (2,061,428) 0 0 2,061,428 31,227 4097 Traffic Signal 256,106 21,000 275,904 (254,904) 0 0 254,904 1,202 4098 Traffic Special Impact Fee 202,654 7,500 209,609 (202,109) 0 0 202,109 545 4099 Sewer New Req 39,896 6,300 11,262 (4,962) 0 0 4,962 34,934 4100 Sewer NW Quad U/A 36,217 50 1,265 (1,215) 0 0 1,215 35,002 4101 Sewer NE Quad U/A 95,711 2,700 63,450 (60,750) 0 0 60,750 34,961 4102 Sewer SW Quad U/A 46,327 9,200 28,188 (18,988) 0 0 18,988 27,339 4103 Sewer SE Quad U/A 34,567 583 150 433 0 0 0 35,000
4104 Drainage Dev Imp U/A 1,501,296 100,000 1,576,522 (1,476,522) 0 13,400 1,489,922 11,374 4105 Storm Drain NW Quad U/A 1,121,681 30,000 1,136,203 (1,106,203) 0 13,300 1,119,503 2,178 4106 Storm Drain NE Quad U/A 428,645 27,000 442,947 (415,947) 0 13,300 429,247 (602) 4107 Storm Drain SW Quad U/A 48,393 22,407 70,075 (47,668) 0 0 47,668 725 4108 Storm Drain SE Quad U/A 36 214 225 (11) 0 0 11 25
4109 Park Development Fund (475,223) 0 0 0 0 0 0 (475,223) 4109 OLRP Grant 535,726 659,640 1,195,366 (535,726) 0 0 0 (0) 4109 CalTrans Grant 29,192 300,000 300,000 0 0 0 0 29,192 4109 Prop 68 Grant (137,042) 1,854,921 230,765 1,624,156 0 0 0 1,487,114 4109 CCLP Grant 365,284 0 0 0 0 0 0 365,284
4109 MUSD After School Program (137,146) 0 0 0 0 0 0 (137,146) 4109 Special Legislative Grant (727,726) 1,342,014 42,113 1,299,901 0 0 0 572,175 4109 MUSD Agreements 79,054 71,466 14,401 57,065 0 0 0 136,119 4109 MCDPH Agreements 17,926 0 0 0 0 0 0 17,926
4109 FMAAA Grant (13,517) 60,625 7,000 53,625 0 0 0 40,108 4109 Dick's Sporting Goods Grant 0 0 0 0 0 0 0 0
4109 Sunset Park Grant 164,547 0 0 0 0 0 0 164,547
4110 Madera Transit Center 67,628 30,000 2,171 27,829 0 0 0 95,457 4110 Prop.1B CalOES 0 0 0 0 0 0 0 0
4110 Intermodal Building (25,520) 166,415 140,439 25,976 0 12,382 0 (11,926) 4130 Gas Tax - Street Maintenance (167,971) 2,030,348 440,597 1,589,751 0 1,811,262 0 (389,482) 4130 REMOVE II - SJVAPCD 0 0 0 0 0 0 0 0
4130 SB1-LPP (Local Partnership Progarm) (869) 694,000 360,000 334,000 0 0 0 333,131 4131 RSTP - Fed Exchange 20,214 2,660,549 1,054,076 1,606,473 0 0 0 1,626,687 4132 RMRA 7,399,057 1,864,293 8,622,211 (6,757,918) 0 0 6,757,918 641,139 4140 Parking Dist Operations 112,604 26,500 45,966 (19,466) 0 2,224 21,690 90,914 4150 Local Sales Tax (Measure A) 176 0 0 0 0 0 0 176
4151 Measure T - RTP - Rehab/Recons 16,809,708 1,967,042 4,900,726 (2,933,684) 0 2,000,000 4,898,684 11,876,024 4151 Meas T Regional Sts.Proj 58,267 35,000 0 35,000 0 0 0 93,267 4152 Measure T- LTP Street Maint. 1,667,860 1,208,570 1,600,000 (391,430) 0 860,000 1,251,430 416,430 4153 Measure T -LTP Suppl Sts.Maint 2,430,893 595,965 1,650,000 (1,054,035) 0 1,000,000 2,054,035 376,858 4154 Measure T -LTP ADA Compliance 165,609 38,341 72,050 (33,709) 0 80,000 113,709 51,900 4155 Measure T -Transit Enhancement 981,852 141,048 519,513 (378,465) 0 0 378,465 603,387 4156 Measure T -Transit Enh/ADA/Sr. 158,236 15,316 145,197 (129,881) 0 0 129,881 28,355 4157 Measure T-Enviro Enhan/Bike/Pe (336,072) 126,363 277,978 (151,615) 0 0 151,615 (487,687) 4158 Measure T -LTP- Flexible 74,404 60,000 60,000 0 0 0 0 74,404 4159 Measure T-Tier 1-Regional Stre 80,052 0 0 0 0 0 0 80,052 4160 Madera Downtown BID 25,560 19,297 19,297 0 0 0 0 25,560 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 | 2026-2027 Operating Budget
4170 FAU- Section 130 0 0 0 0 0 0 0 0
4170 FAU CMAQ 1,829 3,854,597 3,783,849 70,748 0 0 0 72,577 4170 Carbon Reduction Program 22 1,031,000 1,031,000 0 0 0 0 22 4170 Highway Safety Improv Program 15,538 483,930 308,610 175,320 0 0 0 190,858 4170 Highway Infrastructure Program 0 0 0 0 0 0 0 0
4170 Safe Streets & Roads For All 34,003 304,517 338,520 (34,003) 0 0 0 0 4170 Active Transportation Program 0 0 0 0 0 0 0 0
4170 CRRSSA Fund 0 0 0 0 0 0 0 0
4170 Bridge Preventative Maintenance Program 1,999 1,031,638 1,033,588 (1,950) 0 0 0 49 4170 Highway Bridge Program (4,640) 447,240 442,600 4,640 0 0 0 0 4200 Local Transportation- Streets (123,820) 8,663,115 6,966,649 1,696,466 0 626,275 0 946,371 4200 Local Transportation- Parks 0 80,000 80,000 0 0 0 0 0 4200 Local Transportation- Transit 0 115,876 115,876 0 0 0 0 0 4250 Economic Develop Fund U/A 1,555,072 15,000 15,000 0 0 0 0 1,555,072 4360 NSP3 Program U/A 2,443 0 0 0 0 0 0 2,443
4380 Home DAP 7,755,586 15,000 15,000 0 0 0 0 7,755,586 4390 Home Grant - DAP Program 10,868 0 0 0 0 0 0 10,868 4400 Housing Program U/A 2,249,961 50,000 0 50,000 0 0 153,309 2,299,961 4400 DAP Program Income (66,975) 0 29,387 (29,387) 0 0 0 (96,362) 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 (181) 1,176,382 1,304,317 (127,935) 0 0 127,935 (128,116) 4400 HOME Program Income (108,322) 63,000 266,722 (203,722) 0 0 0 (312,044) 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 85,477 30,000 200 29,800 0 0 0 115,277 4400 Permanent Local Housing Allocation 214,095 1,361,913 1,543,255 (181,342) 0 0 181,342 32,753 4490 Residential Rehab U/A 286,270 0 24,680 (24,680) 0 0 24,680 261,590 4501-4583 Zone Activities 645,414 469,852 611,110 (141,258) 21,054 0 128,109 525,210 4770 Supplemental Law Enforcement 720,299 120,000 98,526 21,474 0 0 0 741,773 4780 Local Law Enforce. Block Grant 96,347 0 0 0 0 0 0 96,347 4781 JAG Grants 258,807 24,324 24,324 0 0 0 0 258,807
4781 Health and Wellness Grant 16,377 0 0 0 0 0 0 16,377 4781 Prop 64 Health & Public Safety Grant (89,236) 92,800 108,478 (15,678) 0 0 0 (104,914) 4781 Special Investigation Unit (113,401) 470,656 360,872 109,784 0 0 0 (3,617) 4781 PD Opioid Settlement Funds 148,014 0 163,188 (163,188) 163,188 0 0 148,014 4781 School Policing (35,995) 547,426 547,426 0 0 0 0 (35,995) 4781 PD Housing Authority (18,618) 215,231 215,231 0 0 0 0 (18,618) 4781 COPS Hiring Grant (189,609) 237,691 126,201 111,490 95,700 0 0 17,581 4781 PD Command Center 35,356 0 0 0 0 0 0 35,356
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 7,500 66,337 66,337 0 0 0 0 7,500 4781 Abandoned Vehicle Abatement 41,011 40,107 40,107 0 0 0 0 41,011 4781 CHP Prop 64 Cannabis Enforcement (19,567) 81,828 62,263 19,565 0 0 0 (2) 4790 DUI Enforcement & Awareness (40,734) 131,976 72,651 59,325 0 0 0 18,591 4791 Tobacco Law Enforcement Grant (12,453) 32,653 20,200 12,453 0 0 0 0 4792 OTS-ABC Grant (136) 0 0 0 0 0 0 (136)
4793 OTS-STEP DUI Grant (118) 0 0 0 0 0 0 (118)
4794 Tobacco Code Enforcement Grant 0 101,694 101,694 0 0 0 0 0 4800 CFD 2005-1, City-Wide Services 3,918,291 1,335,000 12,509 1,322,491 0 1,300,000 0 3,940,782 4802 CFD 2008-1 Madera Town (19,739) 0 0 0 0 0 0 (19,739) 4803 CFD 2012-1, Public Service 45,292 10,650 0 10,650 0 9,750 0 46,192 4804 CFD 2013-1 Madera Family Apt 559,073 113,000 0 113,000 0 6,690 0 665,383 4830 Opioid Settlement Funds (29,832) 96,400 0 96,400 0 163,188 66,788 (96,620) 4840 SB-1186 Proceeds 37,698 14,300 12,030 2,270 0 0 0 39,968 Special Revenue Funds Totals 67,224,718 43,813,225 64,372,968 (20,559,743) 279,942 8,176,771 35,259,194 38,768,146 Capital Projects Funds:
7000 Roads/Streets Capital Projects 4,028 0 0 0 0 0 0 4,028 7010 General Capital Projects 228,422 0 1,315,307 (1,315,307) 1,315,307 0 0 228,422 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 232,450 0 1,315,307 (1,315,307) 1,315,307 0 0 232,450 Enterprise Funds:
2030 Water 69,095,278 15,308,004 52,335,015 (37,027,011) 0 573,561 37,600,572 31,494,706 2040 Sewer 52,993,781 17,785,000 25,135,859 (7,350,859) 250,000 279,241 7,380,100 45,613,681 2041 Sewer Rate Stabilization Fund 213,007 0 0 0 0 0 0 213,007 2050 Airport Operations 12,915,892 1,310,743 1,305,011 5,732 0 36,777 31,045 12,884,847 2060 Golf Course Operations Fund 1,321,179 176,000 86,417 89,583 0 0 0 1,410,762 2060 Reserved: Golf Course Capital Fund 45,856 50,000 210,823 (160,823) 0 0 71,240 (114,967) 2128 Dial-A-Ride (273,318) 2,392,046 2,224,338 167,708 0 28,500 0 (134,110) 2129 Fixed Route (Madera Metro) 7,337,059 3,624,985 3,307,008 317,977 0 28,500 0 7,626,536 2150 Airport Development 252,326 0 0 0 0 0 0 252,326
2750 Airport REDIP Debt Fund 57,520 0 0 0 0 0 0 57,520
4500 Drainage Capital Outlay (737,284) 0 427,500 (427,500) 0 0 407,846 (1,164,784) 4500 Drainage Operation Fund 21,212,280 949,615 84,698 864,917 40,000 45,000 0 22,072,197 4500 Drainage Flood Control (1,667,129) 0 819,344 (819,344) 0 20,919 0 (2,507,392) 4760 Refuse Collection 10,830,599 13,835,300 9,241,123 4,594,177 0 1,004,839 0 14,419,937 4760 Solid Waste Recycling 0 0 0 0 0 0 0 0
4760 Street Sweeping (2,226,975) 450,000 1,025,006 (575,006) 0 0 0 (2,801,981) 4760 Beverage Container Recycling (14,493) 0 0 0 0 0 0 (14,493) 2026-2027 Operating Budget | City of Madera 63
4760 Tire Clean-Up 0 72,970 72,970 0 0 0 0 0
4825 ARPA Funds 0 0 0 0 0 0 0 0
Enterprise Funds Totals 171,355,578 55,954,663 96,275,112 (40,320,449) 290,000 2,017,337 45,490,803 129,307,792 Internal Service Funds:
1090 Insurance (Part of General Fund) 0 1,601,250 1,343,450 257,800 0 0 0 257,800 Committed GF:FB Insurance Stabilization Reserve 4,299,453 0 0 0 0 0 0 4,299,453 3065 Fleet Acquisition 6,870,814 2,222,296 324,360 1,897,936 0 0 0 8,768,750 3070 Equipment Maintenance 3,904,235 22,000 0 22,000 0 0 0 3,926,235 3070 Fleet Maintenance 212,718 945,312 1,147,632 (202,320) 57,000 0 147,235 67,398 3070 Fleet Motor Pool (3,538) 28,261 52,176 (23,915) 0 0 0 (27,453) 3071 Facilities Maintenance (447,525) 2,216,395 2,496,008 (279,613) 0 267,990 547,603 (995,128) 3072 Computer Maintenance (60,097) 802,500 853,122 (50,622) 0 0 50,622 (110,719) 3073 Computer Replacement 755,135 1,458,247 1,258,247 200,000 0 0 0 955,135 3075 Deferred Maintenance 942,692 15,000 359,196 (344,196) 250,000 0 94,196 848,496 Internal Service Funds Totals 16,473,887 9,311,261 7,834,191 1,477,070 307,000 267,990 839,656 16,186,336 Total City Funds 308,962,992 155,392,471 224,756,235 (69,363,764) 13,140,593 13,140,593 81,965,139 237,795,597 Successor Agency Funds:
4030 Non Housing Tax Increment 705,254 2,877,795 0 2,877,795 0 2,877,795 0 705,254 5750 Successor Agency Admin 1,409,912 0 25,000 (25,000) 25,000 0 0 1,409,912 6050 Non Housing Bond Proceeds 1,411,870 0 0 0 0 0 0 1,411,870 6060 LowMod Housing Bond Proceeds 0 0 0 0 0 0 0 0
6070 Prior Bonds Project Fund 4,612,981 1,200 50,819 (49,619) 0 0 49,619 4,563,362 8040 Debt Service Fund/Successor Agency (29,458,206) 0 2,852,795 (2,852,795) 2,852,795 0 0 (29,458,206) Total Successory Agency Funds (21,318,189) 2,878,995 2,928,614 (49,619) 2,877,795 2,877,795 49,619 (21,367,808) Agency Funds:
4801 CFD 2006-1 KB Homes 221,397 199,500 6,047 193,453 0 190,393 0 224,457 4850 CFD Debt Fund (1,854,198) 0 190,393 (190,393) 190,393 0 0 (1,854,198) 7610 General Trust Fund 3,098 0 0 0 0 0 0 3,098
7610 PD Community Outreach 0 5,316 5,316 0 0 0 0 0
Total Agency Funds (1,629,703) 204,816 201,756 3,060 190,393 190,393 0 (1,626,643) Total All Funds 286,015,100 158,476,282 227,886,605 (69,410,323) 16,208,781 16,208,781 82,014,758 214,801,146 64 City of Madera | 2026-2027 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 2026/27 TOT revenue is
projected at $1.08 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 2025/26 revenues, the Electric Utility Franchise Fee revenue stream is expected to grow slightly in FY 2026/27. 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 | 2026-2027 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.
2026-2027 Operating Budget | City of Madera 67
68 City of Madera | 2026-2027 Operating Budget
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
General Fund Org List ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 10200000-General Fund 29,692,379 31,366,037 28,722,578 32,707,248 32,184,570 -1.60% 10201000-City Council 27,592 27,592 27,592 27,592 27,592 0.00% 10201010-City Clerk's Office 55,111 54,875 54,883 54,842 54,842 0.00% 10201100-City Manager 129,268 131,032 129,268 129,268 129,268 0.00% 10201110-Central Admin 325,015 376,207 330,303 345,015 325,015 -5.80% 10201200-Finance 844,358 808,092 864,374 870,248 1,857,323 113.40% 10201210-Purchasing 92,474 92,474 92,575 92,474 92,474 0.00% 10201400-City Attorney 4,422 4,201 4,201 4,201 4,202 0.00% 10201500-HR/Risk Management 403,809 403,834 405,958 403,792 403,792 0.00% 10202000-PD Operations 1,229,660 1,150,468 1,002,141 1,242,490 1,213,624 -2.30% 10202020-PD - CCP -72,403 0000 0.00%
10202030-Schools Policing 416,403 0000 0.00%
10202040-PD Housing Authority 95,000 0000 0.00%
10202060-Animal Control 4,711 2,423 2,808 3,100 2,600 -16.10% 10202500-Fire 57,820 149,433 82,862 60,266 60,748 0.80% 10203010-PW - Streets 2,953,948 2,975,395 3,465,783 3,372,202 6,174,347 83.10% 10203011-PW Safe & Clean Initiative 0 300,056 0 0 235,230 0.00% 10203020-Graffiti Abatement 144,000 145,500 147,181 144,622 160,305 10.80% 10204100-Planning 280,517 464,633 253,372 175,000 200,000 14.30% 10204200-Building 1,483,100 1,091,129 966,155 1,189,022 1,087,872 -8.50% 10204300-Engineering 1,966,603 2,223,067 1,540,881 1,832,027 1,870,460 2.10% 10204400-Code Enforcement 210,429 199,074 51,272 247,938 90,002 -63.60% 10206000-Parks Administration 24,713 16,579 11,229 50,165 13,572 -72.90% 10206100-Parks 426,018 444,941 418,062 370,126 429,583 16.10% 10206110-Landscape Mntc Dist Services 287,433 432,801 450,449 450,449 423,325 -6.00% 10206120-Median Landscaping 150,730 150,732 197,458 197,458 197,458 0.00% 10206200-Recreation 26,263 2,348 1,229 2,000 1,200 -40.00% 10206218-Sr Citizen Community Service 2,173 5,131 12,761 2,000 3,000 50.00% 10206220-Sports Programs 99,281 93,189 77,641 92,500 85,500 -7.60% 10206230-Aquatics Programs 47,364 59,520 -10,941 27,500 0 -100.00% 10206240-Comm & Rec Centers 88,071 181,058 168,652 64,845 89,022 37.30% 10206270-Special Events 27,350 34,437 28,820 23,000 25,500 10.90% Total General Fund Revenues $ 41,523,608 $ 43,386,258 $ 39,499,547 $ 44,181,390 $ 47,442,426 General Fund Revenues by Organizational Unit
Revenues & Expenditures Summaries
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
General Fund Org List ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 10200000-General Fund 586,279 1,410,884 650,000 1,136,423 250,000 -78.00% 10201000-City Council 158,968 177,963 188,049 211,104 293,507 39.00% 10201010-City Clerk's Office 313,885 421,510 323,524 356,797 477,173 33.70% 10201100-City Manager 541,811 549,604 516,575 581,449 590,089 1.50% 10201110-Central Admin 696,335 396,150 215,532 341,394 364,768 6.80% 10201120-Community Promo 313,396 344,323 285,797 384,685 384,776 0.00% 10201200-Finance 842,836 1,454,029 1,154,002 1,348,854 1,416,810 5.00% 10201210-Purchasing 167,054 184,569 181,721 197,921 222,492 12.40% 10201220-General/Grant Oversight 104 100,348 105,956 118,265 108,277 -8.40% 10201400-City Attorney 295,804 249,561 366,297 365,156 420,089 15.00% 10201500-HR/Risk Management 854,800 836,071 738,382 928,958 983,342 5.90% 10202000-PD Operations 14,043,599 13,800,535 13,852,224 14,872,248 15,626,317 5.10% 10202020-PD - CCP 40,572 40,442 0 0 0 0.00%
10202030-Schools Policing 389,252 2,154 0 0 0 0.00%
10202040-PD Housing Authority 120,505 374 0 0 0 0.00%
10202060-Animal Control 338,533 586,411 444,993 482,786 553,797 14.70% 10202500-Fire 5,946,918 4,485,399 4,802,985 5,192,615 5,291,586 1.90% 10203000-Public Works Admin 0 73 5,724 19,697 64,410 227.00% 10203010-PW - Streets 2,734,907 2,662,245 2,898,671 3,510,281 5,601,583 59.60% 10203011-PW Safe & Clean Initiative 94,533 353,859 385,371 454,351 452,601 -0.40% 10203017-PW Sidewalk Repair Team 0000 469,438 0.00%
10203020-Graffiti Abatement 152,836 450,717 203,737 247,088 278,201 12.60% 10204100-Planning 852,156 538,930 754,586 1,446,730 1,374,427 -5.00% 10204200-Building 1,163,922 1,090,692 990,070 1,348,859 1,426,299 5.70% 10204300-Engineering 2,649,050 2,692,839 2,753,854 3,320,106 3,628,272 9.30% 10204400-Code Enforcement 857,805 789,599 793,390 968,078 994,589 2.70% 10206000-Parks Administration 474,772 501,937 460,483 558,535 556,213 -0.40% 10206100-Parks 2,899,732 2,765,319 2,702,644 3,143,722 3,098,143 -1.40% 10206110-Landscape Mntc Dist Services 432,168 464,402 422,345 496,745 487,212 -1.90% 10206120-Median Landscaping 163,290 154,624 192,416 197,458 197,458 0.00% 10206200-Recreation 286,749 252,670 224,377 239,228 256,990 7.40% 10206218-Sr Citizen Community Service 181,677 249,043 176,718 210,476 214,341 1.80% 10206220-Sports Programs 250,332 220,327 206,110 227,781 243,302 6.80% 10206230-Aquatics Programs 201,754 216,443 116,443 241,062 152,270 -36.80% 10206240-Comm & Rec Centers 865,757 856,728 813,605 918,662 793,620 -13.60% 10206270-Special Events 116,594 108,919 95,607 113,876 170,034 49.30% Total General Fund Expenses $ 40,028,685 $ 39,409,690 $ 38,022,189 $ 44,181,390 $ 47,442,426 General Fund Expenses by Organizational Unit
2026-2027 Operating Budget | City of Madera 69
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General Fund Departments
• City Council
• City Clerk
• City Manager
• Finance
• Human Resources
• Police
• Fire
• Public Works
• Planning
• Building
• Engineering
• Parks
Department Summary
The City Council consists of seven elected officials and serves as the legislative and governing body of the City. The Mayor is elected at large, while six Councilmembers are elected by district. The Mayor Pro Tem is selected on a rotating basis among the Councilmembers.
As the legislative branch of the City, 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 City’s annual budget, and acts as a board of appeals. and appoints members to the City’s advisory boards, commissions, and committees.
The Mayor and Councilmembers are accountable to the
residents of Madera and work to balance the interests of individuals, neighborhoods, businesses, and the community as a whole. Councilmembers collaborate with residents, regional agencies, community organizations, and local stakeholders to address public policy issues and support the continued growth and success of the City.
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 | 2026-2027 Operating Budget
City Council
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 office for the Mayor and
Councilmembers are four years, with elections 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 City Council budget, including expenses related to conducting Council meetings, community engagement activities, ceremonial functions, travel, training, and professional development for 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.
In addition to serving on the City Council, some members may serve as City representatives on local boards, including:
▪ Housing Authority (entire City Council sits as the Housing Authority Board)
▪ Successor Agency to the former Madera Redevelopment
Agency (entire Council sits as the Successor Agency)
▪ Madera Groundwater Sustainability Agency (entire
Council sits as the Madera Groundwater Sustainability
Agency)
▪ Madera Public Financing Authority (entire Council sits as the Madera Public Financing Authority)
▪ Madera County Arts Authority
▪ San Joaquin River Conservancy
▪ Madera County Transit Commission
▪ Local Agency Formation Commission
▪ San Joaquin Valley Unified Pollution Control District SJV Special City Selection Committee
▪ Madera County Economic Development Commission
▪ Community Action Partnership of Madera County
▪ Madera County Local Child Care and Development
Planning Council (LPC) Steering Committee
▪ Citizens Prison Advisory Committee
Council Appointments The City Council appoints members to Council-appointed boards, commissions, and committees, as well as the City Manager, City Clerk, and City Attorney. These bodies provide policy recommendations, community input, and support effective City governance.
The City Manager is responsible for the administration and management of City staff and operations. The annual budget serves as a primary tool for implementing Council priorities and policy direction.
Objectives
While the objectives of the Council are many, the following reflect some key items:
▪ Ensure a safe and healthy community.
▪ Provide legislative policy directives for City programs and services.
▪ Support Community engagement and advocacy.
▪ Invest in well-planned infrastructure and growth.
▪ Approve programs that support the City's physical,
cultural, and socio-economic development.
▪ Encourage collaboration among community leaders, civic organizations, and residents.
▪ Maintain high-quality City programs and services.
2026-2027 Operating Budget | City of Madera 73
▪ Actively participate in State and Federal legislative processes affecting local government.
▪ Work collaboratively with other local governments and the League of California Cities to focus on issues impacting municipalities.
▪ Foster effective communication and cooperative
relationships with City residents.
Department Fund Summary
The General Fund fully funds the Council and does not
anticipate generating revenue in FY 2026/27.
The proposed budget includes the following expenses:
▪ $35k 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.
▪ $1,000 per Councilmember, for a total of $7,000 for
expenses related to travel, meetings, etc. This represents a $200 increase for each Councilmember.
▪ The $800 budget was established in 2017.
Changes/Additions to Budget
▪ The adopted budget includes a City Council salary increase from $500 to $800 per month, effective January 1, 2027, in accordance with California Government Code Sections
36516 and 36516.5. Pursuant to state law, any change in compensation does not become effective until one or
more Councilmembers commence a new term of office.
Accordingly, the increase will apply to all City
Councilmembers, including the Mayor, upon the
commencement of new terms following the November
2026 General Election.
▪ The annual Council District discretionary allocation has been increased from $800 to $1,000 per Councilmember
beginning in FY 2026/27. This adjustment reflects
inflationary impacts since the allocation was last
established in 2017 and will help ensure Councilmembers have adequate funding available for community outreach, neighborhood events, constituent engagement activities, and other approved district-related expenses.
▪ The adopted budget also includes a $1,100 allocation for the annual Woman of the Year program recognized during
a City Council meeting held in Women’s History Month, to support expenses such as plaques, flowers, programs, and refreshments.
Department Staffing & Structure
The City Council consists of seven elected officials. Six Councilmembers are elected by district, and the Mayor is elected at large.
74 City of Madera | 2026-2027 Operating Budget
10201000 City Council
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4348 Interfund Charges/ Admin OH 27,592 27,592 27,592 27,592 27,592 0.0% Total Revenue $ 27,592 $ 27,592 $ 27,592 $ 27,592 $ 27,592 0.0% 5005 Salaries/Part-time 42,250 41,625 38,125 42,000 54,600 30.0% 5303 Life Insurance Premiums 205 280 266 294 294 0.0%
5304 Workers Compensation Insurance 3,080 3,833 22,158 22,560 22,666 0.5% 5305 Medicare Tax- Employer's Share 1,108 1,054 929 1,057 1,214 14.9% 5307 Deferred Comp/Part-Time 1,585 1,562 1,430 1,575 2,051 30.2% 5309 Unemployment Insurance 1,002 1,277 1,346 1,410 1,666 18.2% 5310 Section 125 Benefit Allow. 63,928 77,623 86,629 95,444 101,388 6.2% 6402 Telephone/Fax Charges 3,836 0000 0.0%
6403 Cell Phone Charges 0 3,772 3,176 0 4,800 0.0%
6409 Community Outreach 0000 1,250 0.0%
6416 Office Supplies/Expendable 627 1,607 348 2,300 2,800 21.7% 6418 Postage / Other Mailing Charge 180 0000 0.0%
6419 Food 3,284 2,996 1,557 3,700 4,500 21.6%
6423 Office Furniture 0000 17,500 0.0%
6440 Contracted Services 0 705 0 0 400 0.0%
6518 Other Supplies 931 195 152 150 0 -100.0%
6530 Conference/Training/Ed 3,474 1,702 1,387 5,600 7,000 25.0% 6534 LCC Conference 24,019 30,111 20,998 25,000 35,600 42.4% 6900 Interfund Charge - Fac. Maint. 9,372 9,372 9,372 9,372 9,250 -1.3% 6902 Interfund Charges- Central Sup 87 249 176 642 0 -100.0% 6918 Interfund Charges- Comp Maint 0000 3,438 0.0%
6920 Interfund Charges - Computer Repl 0000 23,090 0.0% Total Expense $ 158,968 $ 177,963 $ 188,049 $ 211,104 $ 293,507 39.0% Total Net Surplus/(Deficit) (131,376) $ $ (150,371) $ (160,457) $ (183,512) $ (265,915) -44.9% 2026-2027 Operating Budget | City of Madera 75
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Department Summary
The City Clerk’s Office serves as a cornerstone of transparent, accessible, and accountable local government, providing essential legislative, administrative, and compliance support to the City Council, City departments, and the public.
As the official custodian of records and steward of the City’s legislative history, the City Clerk’s Office is responsible for administering the City’s legislative processes, maintaining official records, coordinating municipal elections, and ensuring compliance with applicable federal, state, and local laws governing open government and public access.
The department plays a critical role in supporting the
democratic process by preparing and publishing City Council agendas, resolutions, ordinances, and meeting minutes;
administering oaths of office; coordinating appointments to boards and commissions; and serving as the filing officer for Fair Political Practices Commission (FPPC) disclosures.
The City Clerk’s Office also serves as the City’s central point of contact for Public Records Act requests, public meeting notices, ceremonial recognitions, claims routing, and
governance-related inquiries from residents, elected officials, and partner agencies.
As public expectations for accessibility and transparency continue to evolve, the department remains focused on
modernizing service delivery through enhanced digital access, hybrid public meeting support, translation accessibility tools, and records management improvements.
2026-2027 Operating Budget | City of Madera 77
City Clerk’s Office
The City Clerk is appointed by and reports directly to the City Council.
Responsibility
The City Clerk's Office provides a broad range of essential municipal services, including:
Conducting regular and special general municipal
elections in conjunction with the County of Madera.
Administering oaths of office for elected officials,
appointed commissioners, and City employees as
required by the Government Code.
Archiving official city records; preserving a complete and accurate record of Council meetings.
Receiving, tracking, coordinating, and responding to
Public Records Act requests.
Preparing, publishing, and posting notices for all City Council meetings, including agendas and minutes.
Facilitating hybrid City Council meetings through
meeting technology, public participation tools, and
audiovisual coordination.
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.
Key Accomplishments
Overview of accomplishments:
Prepared and published 20 Regular Meeting Council
agenda packets.
Prepared and published 2 Special Meeting Council
agenda packet.
Supported over 60 hours of Council meetings.
Recorded approximately 245 Resolutions and 7
Ordinances adopted by the City Council.
Coordinated and prepared 35 proclamations and over
607 certificates for ceremonial and official City
functions.
Processed more than 310 Public Records Act
requests.
Administered 29 Oaths of Office to elected officials, commissioners, and staff.
Continued providing real-time meeting translation
services to enhance meeting accessibility and
multilingual participation.
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.
Continued development of citywide records
management modernization efforts, including
records retention program implementation planning.
Coordinated approximately 95 FPPC filings for
designated positions and officials in compliance with
California Government Code Section 87200.
Initiated implementation of SB 707 compliance
efforts, including development of policies, website
updates, agenda translation procedures, and public
meeting participation enhancements to ensure
compliance with new requirements.
78 City of Madera | 2026-2027 Operating Budget
Goals & Performance Measures
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.
Replace Council Chambers dais seating to maintain a
functional and professional public meeting
environment that supports effective legislative
operations.
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.
Continue implementation of SB 707 compliance
initiatives, including adoption of required policies,
enhancement of public meeting accessibility, website
and agenda translation updates, and refinement of
procedures to ensure ongoing compliance with the
new requirements.
Changes/Additions to Budget
The City Clerk’s Office will continue to maintain
current service levels while supporting ongoing
modernization, compliance, and public access
initiatives.
For FY 2026/27, the department includes funding in
the amount of $17,500 for replacement of Council
Chambers dais seating to maintain a functional and
professional public meeting environment.
Department Staffing & Structure
The City Clerk reports directly to the City Council and is supported by the Deputy City Clerk. The City Clerk’s Office operates with two full-time employees, and no staffing
changes are proposed for FY 2026/27.
2026-2027 Operating Budget | City of Madera 79
10201010 City Clerk
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4348 Interfund Charges/ Admin OH 54,842 54,842 54,842 54,842 54,842 0.0% 4434 Grants 0 20 0 0 0 0.0%
4659 Refunds and Reimbursements 269 14 41 0 0 0.0%
Total Revenue $ 55,111 $ 54,875 $ 54,883 $ 54,842 $ 54,842 0.0% 5000 Salaries/Full-time 150,783 145,519 156,626 164,637 175,628 6.7% 5100 Salaries/Overtime 860 447 824 1,000 1,000 0.0%
5300 Public Employee Retirement Sys 19,098 19,889 18,944 20,185 20,744 2.8% 5302 Long Term Disability Insurance 466 464 420 463 463 0.0% 5303 Life Insurance Premiums 193 196 176 195 191 -2.1%
5304 Workers Compensation Insurance 11,041 19,137 6,781 6,904 6,847 -0.8% 5305 Medicare Tax- Employer's Share 2,173 2,278 2,256 2,404 2,524 5.0% 5306 Unfunded Accrued Liability 32,115 36,007 35,642 35,642 39,072 9.6% 5308 Deferred Compensation/Full-time 2,423 2,512 2,533 2,606 2,920 12.0% 5309 Unemployment Insurance 294 420 476 420 476 13.3%
5310 Section 125 Benefit Allow. 48,609 56,681 52,539 57,881 62,929 8.7% 6402 Telephone/Fax Charges 1,970 680 223 0 250 0.0%
6403 Cell Phone Charges 0 1,081 904 0 1,200 0.0%
6404 Internet Charges 0 210 261 0 350 0.0%
6411 Advertising/Bids and Notices 3,939 3,471 1,606 6,000 5,000 -16.7% 6414 Professional Dues 500 250 0 400 250 -37.5%
6416 Office Supplies/Expendable 2,326 2,677 1,644 3,000 3,500 16.7% 6418 Postage / Other Mailing Charge 148 160 142 0 150 0.0% 6423 Office Furniture 0000 1,200 0.0%
6440 Contracted Services 2,219 11,146 9,446 14,050 100,100 612.5% 6530 Conference/Training/Ed 3,316 5,173 2,231 8,000 8,000 0.0% 6562 Retiree Insurance Premiums 11,334 16,557 9,321 12,564 13,950 11.0% 6563 Public Employee Bonding Premium 40 100 142 100 0 -100.0% 6704 Intergov'l Charges 0 76,434 0 0 0 0.0%
6900 Interfund Charge - Fac. Maint. 3,788 3,788 3,788 3,788 3,738 -1.3% 6902 Interfund Charges- Central Sup 0 1 76 35 0 -100.0% 6918 Interfund Charges- Comp Maint 11,085 13,087 12,588 12,588 16,125 28.1% 6920 Interfund Charges - Computer Repl 5,166 3,144 3,935 3,935 10,566 168.5% Total Expense $ 313,885 $ 421,510 $ 323,524 $ 356,797 $ 477,173 33.7% Total Net Surplus/(Deficit) (258,774) $ $ (366,634) $ (268,641) $ (301,955) $ (422,331) -39.9% 80 City of Madera | 2026-2027 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.
2026-2027 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.
Oversees the City's contracted Hearing Officer,
ensuring an impartial and consistent administrative
hearing process for code enforcement cases.
Produced a balanced budget for the 6th consecutive
fiscal year with the anticipation of a 7th year in the
2026/27 fiscal year.
Aggressively sought additional funding and played a
key role in securing:
o $300k from Caltrans Clean CA Community
Cleanup and Employment Pathway Grant
intended to support litter abatement and
beautification projects.
o $2 million in congressional funding (HUD)
awarded by Representative Adam Gray for Phase
IV of the Avenue 13 Sewer Rehabilitation Project.
o $990k in CDBG funding for Fiscal Year 2025/26
and $957k anticipated for Fiscal Year 2026/27.
o $93k in National Opioid Settlement Funds for
opioid remediation, prevention and education.
o Instrumental in the implementation of the:
Deferred Maintenance program (FY
2025/26)
10x10 pavement program (FY 2025/26)
Water well maintenance program (FY
2025/26)
City’s sidewalk replacement program
82 City of Madera | 2026-2027 Operating Budget
Wastewater Treatment Plant Deferred
Maintenance 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.
Establishing an in-house maintenance program for
Airport grounds and facilities.
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.
Collaborating with Madera Irrigation District to
recharge joint recharge basins within the City.
Onboarding the City's Planning Manager and Public
Works Director, strengthening leadership within two
critical departments.
Tracking and reporting Advisory Board participation
to City Council on a regular basis.
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
$122k budgeted in contingency for unanticipated
expenses that may arise during the fiscal year. All of
this amount is budgeted in the Central
Administration’s budget.
$55k is budgeted in the Central Administration org for support of the community 4th of July fireworks
celebration.
2026-2027 Operating Budget | City of Madera 83
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 | 2026-2027 Operating Budget
10201100 City Manager
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4348 Interfund Charges/ Admin OH 129,268 129,268 129,268 129,268 129,268 0.0% 4657 Miscellaneous Revenue 0 1,764 0 0 0 0.0%
Total Revenue $ 129,268 $ 131,032 $ 129,268 $ 129,268 $ 129,268 0.0% 5000 Salaries/Full-time 289,513 293,971 295,507 316,995 330,492 4.3% 5105 Salaries/Leave Payout 1,414 7,041 7,441 0 0 0.0%
5300 Public Employee Retirement Sys 31,679 33,380 30,458 33,127 33,068 -0.2% 5302 Long Term Disability Insurance 730 728 659 726 726 0.0% 5303 Life Insurance Premiums 183 227 205 226 226 0.0%
5304 Workers Compensation Insurance 21,189 21,146 8,547 8,702 8,743 0.5% 5305 Medicare Tax- Employer's Share 4,226 4,624 4,450 4,681 4,862 3.9% 5306 Unfunded Accrued Liability 49,557 55,564 55,001 55,001 60,293 9.6% 5308 Deferred Compensation/Full-time 5,786 10,307 12,091 13,148 13,713 4.3% 5309 Unemployment Insurance 397 567 643 568 643 13.2%
5310 Section 125 Benefit Allow. 59,408 63,735 59,355 64,932 70,594 8.7% 6402 Telephone/Fax Charges 2,085 811 269 360 360 0.0%
6403 Cell Phone Charges 0 1,517 1,249 1,692 1,056 -37.6% 6404 Internet Charges 0 209 259 360 300 -16.7%
6411 Advertising/Bids and Notices 0 0 0 1,000 1,500 50.0% 6414 Professional Dues 993 1,083 0 2,210 2,210 0.0%
6416 Office Supplies/Expendable 930 246 132 200 200 0.0% 6418 Postage / Other Mailing Charge 21 128 39 100 250 150.0% 6423 Office Furniture 0 325 0 1,500 1,500 0.0%
6440 Contracted Services 33,658 1,673 0 0 0 0.0%
6530 Conference/Training/Ed 2,338 4,958 4,462 6,330 4,925 -22.2% 6562 Retiree Insurance Premiums 2,416 11,051 1,337 6,500 8,050 23.8% 6563 Public Employee Bonding Premium 3,354 3,355 1,458 0 3,500 0.0% 6610 Contingency 0 0 0 30,000 0 -100.0%
6900 Interfund Charge - Fac. Maint. 8,356 8,356 8,356 8,356 8,247 -1.3% 6902 Interfund Charges- Central Sup 0 0 0 76 0 -100.0%
6918 Interfund Charges- Comp Maint 14,964 17,666 16,993 16,993 17,285 1.7% 6920 Interfund Charges - Computer Repl 6,975 4,244 5,313 5,313 15,096 184.1% 6924 Interfund Charges- Motor Rental 1,639 2,693 2,353 2,353 2,250 -4.4% Total Expense $ 541,811 $ 549,604 $ 516,575 $ 581,449 $ 590,089 1.5% Total Net Surplus/(Deficit) (412,543) $ $ (418,572) $ (387,307) $ (452,181) $ (460,821) -1.9% 2026-2027 Operating Budget | City of Madera 85
10201110 Central Admin
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4301 Donations 0 0 2,500 20,000 0 -100.0%
4348 Interfund Charges/ Admin OH 325,015 325,015 319,244 325,015 325,015 0.0% 4434 Grants 0 33,958 0 0 0 0.0%
4659 Refunds and Reimbursements 0 17,234 8,559 0 0 0.0% Total Revenue $ 325,015 $ 376,207 $ 330,303 $ 345,015 $ 325,015 -5.8% 6401 Gas and Electric Utilities 14,605 12,651 4,196 18,000 13,000 -27.8% 6402 Telephone/Fax Charges 317 357 302 360 360 0.0%
6405 Copier Lease/Paper Charges 0 0 0 300 350 16.7%
6414 Professional Dues 22,629 23,032 0 24,048 24,078 0.1% 6415 Publications/Subscriptions 0 53 53 258 213 -17.4%
6416 Office Supplies/Expendable 1,296 14,843 459 300 300 0.0% 6418 Postage / Other Mailing Charge 0 18 38 100 100 0.0% 6440 Contracted Services 61,559 104,521 62,964 108,308 94,153 -13.1% 6442 Audit Fees 65,590 3,300 0 0 0 0.0%
6444 Contracted Services/ Legal 0 394 394 0 0 0.0%
6532 Maintenance/Other Supplies 1,587 2,101 5,966 4,000 9,632 140.8% 6560 Liability / Property Insurance 97,193 72,676 75,797 86,979 75,008 -13.8% 6610 Contingency 0 0 0 70,000 121,840 74.1%
6704 Intergov'l Charges 119,473 118,613 38,003 0 0 0.0% 6902 Interfund Charges- Central Sup 269 270 0 143 0 -100.0% 6926 Interfund Chg Risk Charges 179,869 7,851 15,838 15,838 14,207 -10.3% 7000 Vehicles and Equipment 0 0 0 1,236 0 -100.0%
7030 Facilities And Improvements 0 12,213 0 0 0 0.0%
8200 Transfer Out 120,421 0000 0.0%
8210 Transfers Out/Debt Service 11,527 23,257 11,524 11,524 11,527 0.0% Total Expense $ 696,335 $ 396,150 $ 215,532 $ 341,394 $ 364,768 6.8% Total Net Surplus/(Deficit) (371,320) $ $ (19,943) $ 114,771 $ 3,621 $ (39,753) -1197.8% 86 City of Madera | 2026-2027 Operating Budget
10201120 Community Promo
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 6411 Advertising/Bids and Notices 1,775 900 400 2,300 2,300 0.0% 6413 Employee/Promotional Apparel 13,328 21,955 10,397 30,600 34,750 13.6% 6416 Office Supplies/Expendable 83 200 74 200 200 0.0%
6470 Funding to Outside Agencies 271,580 286,185 245,199 304,435 299,376 -1.7% 6518 Other Supplies 26,206 0000 0.0%
6561 Miscellaneous Expenses 424 35,083 29,727 47,150 48,150 2.4% Total Expense $ 313,396 $ 344,323 $ 285,797 $ 384,685 $ 384,776 0.0% Total Net Surplus/(Deficit) (313,396) $ $ (344,323) $ (285,797) $ (384,685) $ (384,776) 0.0% 2026-2027 Operating Budget | City of Madera 87
10201400 City Attorney
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4343 Interfund Charges/ Legal Fees 4,422 4,201 4,201 4,201 4,202 0.0% Total Revenue $ 4,422 $ 4,201 $ 4,201 $ 4,201 $ 4,202 0.0% 6402 Telephone/Fax Charges 1,638 1,469 881 0 0 0.0%
6404 Internet Charges 0 209 259 0 0 0.0%
6444 Contracted Services/ Legal 289,010 242,727 360,000 360,000 415,000 15.3% 6900 Interfund Charge - Fac. Maint. 5,156 5,156 5,156 5,156 5,089 -1.3% Total Expense $ 295,804 $ 249,561 $ 366,297 $ 365,156 $ 420,089 15.0% Total Net Surplus/(Deficit) (291,382) $ $ (245,360) $ (362,096) $ (360,955) $ (415,887) -15.2% 88 City of Madera | 2026-2027 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.
2026-2027 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 2025/26
accomplishments and FY 2026/27 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 2025/26:
Finance:
Completed the review and issuance of the FY 2024/25
Annual Comprehensive Financial Report (ACFR).
Completed the review and issuance of the FY 2024/25
Single Audit report.
Provided various financial reports to the Council and City departments.
Implemented online reporting and payment
functionality for business license. This functionality
will greatly streamline the processing of business
license applications and annual business license
renewals.
Worked with a consulting firm to develop new fees
for Planning, Engineering, Building, and Fire. These
new fees will be brought to Council early in FY 26/27
for consideration.
Collected $6,598,533 in Citywide interest income
revenue through the first eleven months of FY 25/26:
a $2,391,602 (56.8 percent increase) from the same
period in FY 2024/25.
Purchasing:
Managed 17 Requests for Proposals/Bids during the
fiscal year.
90 City of Madera | 2026-2027 Operating Budget
Processed 174 purchase orders through the first 11
months of the fiscal year.
Established a contract for professional auctioneering services, providing the City with a streamlined
process for disposing of surplus property, enabling
more frequent surplus asset auctions, and increasing
revenue generated from the sale of surplus items.
Utility Billing:
Collected $34,680,375 of revenue for the utility funds through May 31, 2026.
Through enhanced collection efforts, reduced
outstanding Accounts Receivable by $3 million (35%)
since December 2024.
Implemented Smart Safe and other cash
management functionality to improve cash handling
and cash management practices.
Revised methodology for issuing conservation
refunds by converting the refunds to credits on
customers’ accounts.
Grants:
Oversaw and monitored CDBG recipients for
expenditure and programmatic compliance.
Completed the micro-transit study. The study will be
brought before Council in July 2026 for final
consideration.
Goals & Performance Measures
Finance:
Expand online payment functionality for other units
within the City.
Complete the FY 2024/25 Annual Comprehensive
Financial Report (ACFR) in a timely manner and
submit it to the GFOA for recognition.
Continue working with fee study consultant on Phase
2 of the City’s fee structure updating project.
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:
Continue reducing the outstanding Accounts
Receivable balance on City utility accounts.
Grants:
Grants staff will work with other City staff to 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
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:
2026-2027 Operating Budget | City of Madera 91
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
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
92 City of Madera | 2026-2027 Operating Budget
designated area downtown and issues citations to motorists who violate our vehicle ordinances.
Changes/Additions to Budget
Increased postage appropriations by $22,400 in the
Utility Billing budgets to account for increased
mailings and increased stamp costs.
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
2026-2027 Operating Budget | City of Madera 93
10201200 Finance
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4202 Application Fee 23,205 23,265 20,883 24,000 23,000 -4.2% 4205 State SB1186 Fees/Bus Lic 125 378 71 0 0 0.0%
4208 Late Payment/Other Penalty 5,174 8,255 5,945 9,000 6,000 -33.3% 4347 Intrfnd Charges/ LA Zone Fees 11,056 2,918 2,922 2,922 2,919 -0.1% 4348 Interfund Charges/ Admin OH 450,404 450,406 517,886 517,886 508,964 -1.7% 4355 Transfer-In 316,440 316,440 316,440 316,440 1,316,440 316.0% 4434 Grants 0 57 0 0 0 0.0%
4649 Admin Fees 36,696 0000 0.0%
4657 Miscellaneous Revenue 1,175 6,201 226 0 0 0.0%
4659 Refunds and Reimbursements 83 0000 0.0%
4682 Collection Recovery 0 173 0 0 0 0.0%
Total Revenue $ 844,358 $ 808,092 $ 864,374 $ 870,248 $ 1,857,323 113.4% 5000 Salaries/Full-time 404,169 523,555 500,173 599,685 645,133 7.6% 5100 Salaries/Overtime 2,930 688 2,725 2,000 2,000 0.0% 5105 Salaries/Leave Payout 690 5,830 1,077 0 0 0.0%
5300 Public Employee Retirement Sys 46,262 62,191 57,790 70,209 72,086 2.7% 5302 Long Term Disability Insurance 1,181 1,502 1,307 1,615 1,634 1.2% 5303 Life Insurance Premiums 320 477 405 522 490 -6.1%
5304 Workers Compensation Insurance 31,770 49,980 25,007 25,461 25,581 0.5% 5305 Medicare Tax- Employer's Share 6,029 8,520 7,426 8,921 9,509 6.6% 5306 Unfunded Accrued Liability 63,247 70,913 70,195 70,195 76,949 9.6% 5308 Deferred Compensation/Full-time 15,255 18,673 17,869 22,002 23,641 7.4% 5309 Unemployment Insurance 891 1,833 1,658 1,665 1,879 12.9% 5310 Section 125 Benefit Allow. 109,611 174,052 150,438 183,723 190,167 3.5% 6402 Telephone/Fax Charges 6,566 2,572 1,630 2,000 1,896 -5.2% 6403 Cell Phone Charges 0 2,423 1,682 2,448 1,200 -51.0% 6404 Internet Charges 0 1,304 1,369 1,400 1,320 -5.7%
6405 Copier Lease/Paper Charges 9,867 5,384 11,482 6,880 9,872 43.5% 6410 Advertising/Job Announcements 1,097 0000 0.0%
6414 Professional Dues 722 967 1,263 800 1,090 36.3%
6415 Publications/Subscriptions 695 695 795 695 795 14.4% 6416 Office Supplies/Expendable 3,437 5,129 1,322 5,280 5,200 -1.5% 6417 Software Costs -11,645 -6,327 0 375 0 -100.0%
6418 Postage / Other Mailing Charge 15,324 9,768 7,057 11,000 11,000 0.0% 6423 Office Furniture 0 0 929 2,000 0 -100.0%
6440 Contracted Services 26,464 105,302 147,649 121,172 99,500 -17.9% 6441 Contracted Services/ Citations 3,057 2,344 2,327 3,500 3,000 -14.3% 6442 Audit Fees 0 36,729 72,265 101,950 65,003 -36.2%
6451 Bank Service Charges 0 0 0 19,000 19,000 0.0%
6516 Permits and Fees 00300 0.0%
6530 Conference/Training/Ed 4,614 9,464 2,828 10,000 11,800 18.0% 6532 Maintenance/Other Supplies 0 234 0 0 0 0.0%
6561 Miscellaneous Expenses 30,407 6,435 475 0 0 0.0%
6563 Public Employee Bonding Premium 5,388 2,694 2,750 8,900 8,080 -9.2% 6900 Interfund Charge - Fac. Maint. 19,143 19,143 18,139 18,139 17,903 -1.3% 6918 Interfund Charges- Comp Maint 27,712 32,717 31,470 31,470 40,286 28.0% 6920 Interfund Charges - Computer Repl 12,916 7,860 9,838 9,838 44,788 355.3% 6924 Interfund Charges- Motor Rental 768 1,262 1,102 1,102 1,054 -4.4% 7000 Vehicles and Equipment 1,948 1,422 550 0 0 0.0%
7025 Software Cost 2,000 1,900 0 3,900 3,900 0.0%
94 City of Madera | 2026-2027 Operating Budget
10201200 Finance
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 8200 Transfer Out 0 286,394 1,007 1,007 21,054 1990.8%
Total Expense $ 842,836 $ 1,454,029 $ 1,154,002 $ 1,348,854 $ 1,416,810 5.0% Total Net Surplus/(Deficit) 1,522 $ $ (645,938) $ (289,628) $ (478,606) $ 440,513 192.0% 2026-2027 Operating Budget | City of Madera 95
10201210 Purchasing
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4348 Interfund Charges/ Admin OH 92,474 92,474 92,474 92,474 92,474 0.0% 4659 Refunds and Reimbursements 0 0 101 0 0 0.0%
Total Revenue $ 92,474 $ 92,474 $ 92,575 $ 92,474 $ 92,474 0.0% 5000 Salaries/Full-time 64,509 80,484 80,548 92,095 100,568 9.2% 5105 Salaries/Leave Payout 1,192 1,240 1,303 0 0 0.0%
5300 Public Employee Retirement Sys 9,884 11,410 11,247 13,116 13,761 4.9% 5302 Long Term Disability Insurance 188 222 205 226 226 0.0% 5303 Life Insurance Premiums 74 86 77 87 83 -4.6%
5304 Workers Compensation Insurance 4,784 7,918 4,512 4,594 3,562 -22.5% 5305 Medicare Tax- Employer's Share 946 1,148 1,192 1,352 1,469 8.7% 5306 Unfunded Accrued Liability 19,844 22,249 22,024 22,024 24,143 9.6% 5308 Deferred Compensation/Full-time 2,646 2,744 2,727 3,171 3,460 9.1% 5309 Unemployment Insurance 147 231 262 231 262 13.4%
5310 Section 125 Benefit Allow. 21,632 20,925 14,871 16,382 17,818 8.8% 6402 Telephone/Fax Charges 848 460 383 0 468 0.0%
6403 Cell Phone Charges 0 90 452 0 600 0.0%
6404 Internet Charges 0 309 382 500 372 -25.6%
6411 Advertising/Bids and Notices 0000 15,000 0.0%
6414 Professional Dues 140 340 0 340 340 0.0%
6415 Publications/Subscriptions 195 808 378 850 850 0.0% 6416 Office Supplies/Expendable 752 92 121 600 600 0.0% 6417 Software Costs 5,511 2,500 7,663 7,664 7,743 1.0%
6418 Postage / Other Mailing Charge 227 239 71 150 250 66.7% 6423 Office Furniture 0 0 0 0400 0.0%
6440 Contracted Services 114 0 0 500 500 0.0%
6530 Conference/Training/Ed 2,747 1,245 2,704 4,000 7,800 95.0% 6900 Interfund Charge - Fac. Maint. 13,352 12,426 12,426 12,426 12,263 -1.3% 6902 Interfund Charges- Central Sup 371 25 0 81 0 -100.0% 6918 Interfund Charges- Comp Maint 11,085 13,087 13,228 12,588 3,772 -70.0% 6920 Interfund Charges - Computer Repl 5,166 3,144 3,935 3,935 5,533 40.6% 6924 Interfund Charges- Motor Rental 699 1,148 1,009 1,009 649 -35.7% Total Expense $ 167,054 $ 184,569 $ 181,721 $ 197,921 $ 222,492 12.4% Total Net Surplus/(Deficit) (74,580) $ $ (92,095) $ (89,145) $ (105,447) $ (130,018) -23.3% 96 City of Madera | 2026-2027 Operating Budget
10201220 General/Grant Oversight
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 5000 Salaries/Full-time 66 33,381 44,330 53,664 57,648 7.4% 5105 Salaries/Leave Payout 00600 0.0%
5300 Public Employee Retirement Sys 7 4,397 4,570 5,608 5,780 3.1% 5302 Long Term Disability Insurance 0 114 112 127 131 3.1% 5303 Life Insurance Premiums 0 34 33 37 36 -2.7%
5304 Workers Compensation Insurance 5 4,478 1,424 1,450 1,295 -10.7% 5305 Medicare Tax- Employer's Share 1 577 628 767 821 7.0% 5306 Unfunded Accrued Liability 0 1,703 1,686 1,686 1,848 9.6% 5308 Deferred Compensation/Full-time 3 594 623 810 848 4.7% 5309 Unemployment Insurance 0 84 95 84 93 10.7%
5310 Section 125 Benefit Allow. 22 12,314 11,264 12,625 13,723 8.7% 6402 Telephone/Fax Charges 0 1,989 469 600 600 0.0%
6403 Cell Phone Charges 0 1,141 717 612 650 6.2%
6404 Internet Charges 0 409 508 564 625 10.8%
6416 Office Supplies/Expendable 0 110 173 200 500 150.0% 6480 Program Expense 0 0 0 0300 0.0%
6900 Interfund Charge - Fac. Maint. 0 4,251 4,251 4,251 4,196 -1.3% 6902 Interfund Charges- Central Sup 0 0 0 114 0 -100.0% 6918 Interfund Charges- Comp Maint 0 26,173 25,176 25,176 13,473 -46.5% 6920 Interfund Charges - Computer Repl 0 6,288 7,871 7,871 3,780 -52.0% 6924 Interfund Charges- Motor Rental 0 2,310 2,019 2,019 1,930 -4.4% Total Expense $ 100,348 104 $ $ 105,956 $ 118,265 $ 108,277 -8.4% Total Net Surplus/(Deficit) (104) $ (100,348) $ $ (105,956) $ (118,265) $ (108,277) 8.4% 2026-2027 Operating Budget | City of Madera 97
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Department Summary
The Human Resources Department provides services to both internal and external customers of the City. Acting as the City's first point of contact for many community members, the
department strives to put customers in contact with the appropriate person or service the first time. The department's responsibilities serve to support the creation of a highperformance work culture that can carry out the vision for the organization as defined by the City Council and the City Manager.
The Department manages personnel, employee relations, and risk management programs. These activities include
recruitment, employee benefits, personnel records, labor contract negotiations, classification and compensation, training, insurance/self-insurance, and safety/loss control.
The Human Resources Department has and will continue to administer two separate budgets: Human Resources (General Fund 1020) and Risk Management (Insurance Reserve Fund
1090).
Responsibility
The Human Resources Department focuses on:
▪ Attracting, recruiting, retaining, and developing
qualified individuals committed to serving the City
▪ Onboarding new employees to ensure a complete
understanding of all City services and their
contribution to our community
2026-2027 Operating Budget | City of Madera 99
Human Resources Department
▪ 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 25/26; data points
provided are as of May 2026:
▪ Conducted 68 recruitments for Civil Service and atwill positions. ▪ Onboarded 52 new hires and facilitated 41 existing
employee transfers, promotions, and assignment
changes.
▪ Processed and provided ongoing administrative
management for 33 new tort claims.
▪ Processed and provided ongoing case management
for 52 new reports of employee on-the-job injuries.
▪ Processed and sought recovery for 103 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 $214,167.19 in actual recovered funds during the fiscal year.
▪ Entered into an agreement with George Hills, Inc. for subrogation services to recover damages to
uninsured City property caused by 3rd parties, such as
light poles, landscaping, and fire hydrants. Referred
66 claims to George Hills for recovery on the City’s
behalf.
▪ Continued Wellness Challenges to encourage
employees to focus on initiatives such as Digital Detox (intentional time away from technology), Find Your
30 (physical activity), Stretch for Success (focus on
stretch breaks), 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 83 new and existing employees in
accordance with Government Code §12950.1. Online
training is provided to those who cannot attend inperson class, however employees and supervisors are encouraged to attend the in-person training
conducted by Human Resources staff.
▪ Hosted an in-person Employee Health & Benefits Fair,
providing employees with information on their
comprehensive benefits package and access to
benefit providers. The ‘We’ve Got You Covered’ event
was held at the John Wells Youth Center in October
2025 and featured 24 plan providers and local
businesses. Employees also had the opportunity to
complete their annual benefit enrollment on-site with
assistance from the Human Resources Team.
▪ Hosted two employee Onboarding Day events. The
first event in September 2025 included a total of 10
employees. The spring event was held in April 2026
and included 17 new employees. For both events,
new employees toured various departments and
facilities owned by the City, received information on
100 City of Madera | 2026-2027 Operating Budget
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. ▪ Published a Request for Proposals to update the City’s Personnel Rules and Regulations and employeerelated policies, with an agreement awarded in April 2026 for these services. This project is ongoing.
▪ 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.
o Onboard has been built out and will provide a
paperless experience for new hires needing to
complete required documentation, provide
check lists/tasks lists for supervisors to prepare
for their new hire, and will also provide an
opportunity for a formal offboarding process
when individuals leave employment with the
City. This module is tied to the EForms module
described herein and will be activated once
EForms is ready to receive the forms completed
through this portal.
o Perform is moving 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.
Staff has been working on taking departments
live in the system in a phased implementation.
There have been some transitional growing pains
as change can be hard, however staff continues
to work towards full implementation of the
system.
o EForms implementation is underway and most
City forms have been built out within the system.
Staff is currently fine-tuning the processes
behind the forms before going live with the
module City-wide. Staff anticipates
implementation training to commence around
the beginning of FY 2026/27. EForms will replace
paper employee files, with all active employees
being moved to electronic files available in real
time to the employee, their manager(s), Human
Resources staff, and Payroll staff.
o Vetted procurement is in-process and
implementation will begin at the beginning of the
2026/27 fiscal year. The product is specific to
public safety positions (police department) and
will provide an opportunity for workflow reviews
and approvals during the background
investigation and hiring process. Staff is still
evaluating which current processes will be
moved to the system and the best approach to
long-term implementation.
▪ Continued working with the California Office of
Emergency Services (CalOES) and the Federal
Emergency Management Agency (FEMA) for damages
incurred during the January 2023 winter storms. To
date, the City has received payment for the following,
with two major claims still pending FEMA appeals:
o $31,639.79 for Emergency Debris Removal
o $57,275.44 for Emergency Bypass Pumping (first
60 days), with a potential for an additional
$976,767.56 if the City’s appeal is approved
2026-2027 Operating Budget | City of Madera 101
o $352,938.44 for Emergency Bypass Pumping
(days 61-end of emergency)
o $82,151.80 for Road, Sidewalk, Gutter and
Underlying Storm Drain Repair
o $180,774.84 for WWTP Pump Repair (some
funds may need to be returned due to City’s
insurance covering part of the expense)
o $13,888.40 for Permanent Repair Work on the
Avenue 13 Trunk Line, with a potential to receive
$1,321,974.39 if the City’s appeal is approved
▪ Closed out the City’s COVID-19 relief claim with
CalOES related to administrative costs.
▪ In collaboration with Madera County and the City of
Chowchilla, worked with a consultant to assist in
preparing the updated Madera County MultiJurisdictional Local Hazard Mitigation Plan (LHMP).
Human Resources staff ran point for the City’s
participation and facilitated internal meetings to
ensure the City was well-represented 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. The final
document was submitted to CalOES and FEMA in
March of 2026 and has recently been approved by
both agencies to proceed with local adoption.
▪ 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 30 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 training courses on-site: Aerial Lift & Tree
Trimming Operations, Child Abuse Prevention
Training, Public Spaces & Homelessness, Aquatics
Safety Training, and Winter Storm Prep Regional
Training. There were 84 confirmed attendees
throughout the year. Several of the trainings allow
employees to view the training recordings
afterwards, however, those viewings are on-demand
and not tracked.
▪ Acquired 11 Automatic External Defibrillators (AEDs)
to replace aging equipment at City facilities and to
expand to sites that did not previously have such
lifesaving tools including the WWTP, Lions Town and
Country Park, and Sunrise Rotary Sports Complex. The
two AEDs placed at city parks are accessible to the
public 24/7.
▪ 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 and new processes.
▪ 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.
102 City of Madera | 2026-2027 Operating Budget
▪ Conduct Wellness Challenges throughout the year to
provide employees educational opportunities to
focus on their personal health.
▪ Complete the update to the City’s Personnel Rules
and Regulations and employee-related policies. It is
anticipated this will provide modern Civil Service
Rules as well as a consolidated employee policy
manual.
▪ Purchase two additional outdoor, publicly available
AEDs for city parks to broaden access to life-saving
equipment in areas where members of the
community congregate and partake in outdoor
recreational activities.
▪ After update of City’s document retention policy,
clear old, stored files eligible for destruction.
▪ Coordinate an in-person, City-wide Harassment,
Discrimination, Retaliation, and Abusive Conduct
Prevention training , 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 City provides recurring training
in odd-numbered years and will be due for training in
early 2027.
▪ Implement NeoGov Vetted solution for public safety
background investigations and hiring workflows
▪ Build-out two additional NeoGov modules, Learn and
Attract, as further described below.
Changes/Additions to Budget
For Human Resources 10201500:
▪ Includes $7k for NeoGov implementation services for
the Learn and Attract modules.
▪ Added a one-time expense of $22k for document
digitization to effectively bring paper employee files
into the electronic Neogov EForms module, replacing
all paper employee files. The digitization project will apply to all current employees, with historical paper
files stored and destroyed according to the City’s
document retention policy.
▪ Includes $1k for document destruction (shredding)
services in anticipation of the City’s updated
document retention policy.
For Risk Management 10901510:
▪ Includes $30k for legal services to assist with
bargaining related to updates to the City’s Civil
Service and employment policies.
▪ Added $5k for on-site City-wide Harassment,
Discrimination, Retaliation, and Abusive Conduct
Prevention training , in accordance with Government
Code §12950.1 to be performed by an outside labor
law firm.
▪ Added $2k for Harassment, Discrimination,
Retaliation, and Abusive Conduct refresher training
for the department Analyst to renew certification.
▪ Includes $8k for two new outdoor AEDs and related
components.
▪ Added $200k for anticipated Workers’ Compensation
retrospective adjustment costs.
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. 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 26/27.
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. Feedback from participants has been positive and they have enjoyed seeing and hearing about services the City provides outside their home department.
2026-2027 Operating Budget | City of Madera 103
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.
Two new modules are proposed under the NeoGov product
suite. The Learn module is a Learning Management System (LMS) which will allow for enhanced employee development, compliance with mandated training, certificate tracking, and will allow staff to effectively document trainings in a central, searchable, electronic system. Currently, training records are tracked in various spreadsheets, not within individual
employee files. Under a new California law, SB 513, if an employer maintains training records, they must include certain details and the records must be provided to employees upon request. Currently, such a request would prove burdensome due to the various methods of record keeping. Learn will allow the City to comply with such requests in a more timely and efficient manner. The second NeoGov module budgeted for FY 26/27 is Attract. The module is a Candidate Relationship Management (CRM) tool used to proactively attract qualified job seekers to new openings posted by the City. It will allow staff to target, through the Virtual Recruiter, those candidates most qualified for the openings, enabling the City to build a robust talent pool for departments to hire from. The module will also support mass communication capabilities for
specialized positions where a list of certified individuals is available. Currently staff must send communications in small batches through standard email, which is not efficient.
As noted in current year accomplishments and ongoing goals, staff is currently working on implementation of a centralized system for public safety backgrounds, NeoGov’s Vetted
product. This is one piece of a potentially larger move to centralize and consolidate functions to assist departments in focusing on their core service delivery. Specific to Vetted, at this time contract consultants complete certain pieces of the public safety background investigation. Staff is evaluating whether conducting this in-house makes sense and what
resources would be needed to accomplish the task with
internal staff. That evaluation will be ongoing as we evaluate real-time functionality after build-out of the product.
Additional personnel and risk management services for
departments are also being evaluated for consolidation into the Human Resources Department. This may include such
services as conducting all reference checks and employment verifications, shepherding applicants through the department hiring process to facilitate timely communication and hiring, conducting all disciplinary investigations other than Internal Affairs, and taking on responsibility for all safety-related policies and trainings. Currently many of these tasks are decentralized to front-line supervisors and administrative support staff in individual departments. Staff is evaluating whether alleviating departments of these functions will provide a better focus on core service delivery and will bring a recommendation to Council for consideration in the future should it be warranted.
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 24/25, 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 CSJVRMA Executive Committee took action to delay
retrospective refunds while investment options and claim development were analyzed due to noticeable market trends, these refunds have since been released to member cities. At this time, it is anticipated that the annual retrospective process will resume its normal schedule and continue each year going forward.
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. 104 City of Madera | 2026-2027 Operating Budget
There is also a budget line item for City-wide harassment and/or safety training that relate to risk management.
The FY 25/26 budget included funds to update the City’s Personnel Rules and Regulations. Those updates are
underway, however during the revision process, the City may need to meet and confer or bargain over changes, so funds are proposed in the FY 26/27 to enable the labor law firm that is updating the policies to assist with such negotiations if necessary.
A request to add two (2) additional outdoor AEDs is included.
In addition to replacing all existing City facility AEDs in the prior fiscal year, staff successfully rolled out the installation of two (2) outdoor AEDs at city parks. Staff is now requesting to expand the outdoor AED program by adding one at McNally Park and one at Rotary Park.
10901515
This expensing org was added in the FY 24/25 budget to
capture revenues and expenses for property damage claims.
The new operating budget has been in use for two fiscal years and has allowed departments to more readily address
damages due to the elimination of individual department budget constraints. This budget also allows departments to focus their annual operating budget requests on routine maintenance requests. Staff uses claims history to determine funding in the property damage operating budget.
Department Staffing & Structure
The Human Resources Department is staffed with four
positions. The Director of Human Resources reports to the City Manager and has overall responsibility for the department.
The department is also staffed with one Administrative Analyst and two Human Resources Technicians.
2026-2027 Operating Budget | City of Madera 105
10201500 HR/Risk Management
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4348 Interfund Charges/ Admin OH 403,794 403,792 403,792 403,792 403,792 0.0% 4434 Grants 0 27 0 0 0 0.0%
4659 Refunds and Reimbursements 15 15 2,166 0 0 0.0%
Total Revenue $ 403,809 $ 403,834 $ 405,958 $ 403,792 $ 403,792 0.0% 5000 Salaries/Full-time 338,307 345,489 369,984 395,408 420,924 6.5% 5105 Salaries/Leave Payout 6,672 7,246 6,407 0 0 0.0%
5200 Salaries/Auto & Expense Allow 900 900 825 900 900 0.0% 5300 Public Employee Retirement Sys 36,667 41,154 38,036 41,320 42,032 1.7% 5302 Long Term Disability Insurance 891 963 872 960 960 0.0% 5303 Life Insurance Premiums 293 334 302 333 333 0.0%
5304 Workers Compensation Insurance 25,732 31,695 12,662 12,892 12,952 0.5% 5305 Medicare Tax- Employer's Share 4,871 5,586 5,482 5,820 6,107 4.9% 5306 Unfunded Accrued Liability 55,465 62,188 61,558 61,558 67,480 9.6% 5308 Deferred Compensation/Full-time 6,749 8,348 7,844 8,861 9,346 5.5% 5309 Unemployment Insurance 768 840 952 840 952 13.3%
5310 Section 125 Benefit Allow. 100,563 83,000 62,342 68,681 73,729 7.3% 6402 Telephone/Fax Charges 3,531 1,746 651 1,500 396 -73.6% 6403 Cell Phone Charges 0 1,019 844 1,072 1,068 -0.4%
6404 Internet Charges 0 409 508 444 1,200 170.3%
6405 Copier Lease/Paper Charges 2,423 1,233 2,359 2,000 3,000 50.0% 6409 Community Outreach 1,144 247 45 1,000 1,300 30.0%
6410 Advertising/Job Announcements 56,911 59,384 32,325 62,102 61,463 -1.0% 6411 Advertising/Bids and Notices 0 0 0 500 500 0.0%
6413 Employee/Promotional Apparel 17,546 16,340 11,283 20,000 20,000 0.0% 6414 Professional Dues 680 690 300 1,820 1,120 -38.5%
6416 Office Supplies/Expendable 1,546 630 841 1,800 800 -55.6% 6417 Software Costs 440 2,669 2,760 2,760 3,265 18.3%
6418 Postage / Other Mailing Charge 485 539 407 600 700 16.7% 6419 Food/Meals 0 532 559 1,500 1,500 0.0%
6440 Contracted Services 130,140 64,843 63,998 165,250 175,034 5.9% 6460 Pre-Employment Costs 15,176 14,198 6,652 17,300 15,121 -12.6% 6462 Employment Recruitment Costs 575 183 0 0 0 0.0%
6530 Conference/Training/Ed 2,821 6,162 9,258 13,300 7,850 -41.0% 6900 Interfund Charge - Fac. Maint. 3,470 3,470 3,470 3,470 3,425 -1.3% 6902 Interfund Charges- Central Sup 153 0 0 114 0 -100.0% 6918 Interfund Charges- Comp Maint 22,169 26,173 25,175 25,175 27,026 7.4% 6920 Interfund Charges - Computer Repl 10,333 6,288 7,870 7,870 21,130 168.5% 6924 Interfund Charges- Motor Rental 1,260 2,069 1,808 1,808 1,729 -4.4% 7000 Vehicles and Equipment 6,121 0000 0.0%
7025 Software Cost 0 39,503 0 0 0 0.0%
Total Expense $ 854,800 $ 836,071 $ 738,382 $ 928,958 $ 983,342 5.9% Total Net Surplus/(Deficit) (450,991) $ $ (432,237) $ (332,424) $ (525,166) $ (579,550) -10.4% 106 City of Madera | 2026-2027 Operating Budget
10901510 Insurance/Risk Management
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4162 Interest Income 83,829 145,573 153,587 150,000 150,000 0.0% 4340 Interfund Chg Risk/ICR 250,000 250,000 500,000 500,000 500,000 0.0% 4659 Refunds and Reimbursements 5,919 2,247 5,544 1,000 1,250 25.0% 4675 Retrospective Adjust Refund 46,829 32,784 1,555,971 0 50,000 0.0% 4742 Unrealized Gain/Loss on Invest 0 57,135 0 0 0 0.0% Total Revenue $ 386,577 $ 2,215,103 487,738 $ $ 651,000 $ 701,250 7.7% 6413 Employee/Promotional Apparel 8,125 6,364 2,153 10,000 10,000 0.0% 6417 Software Costs 1,980 2,640 1,760 2,640 2,640 0.0%
6419 Food/Meals 0 1,005 1,063 2,100 2,150 2.4%
6440 Contracted Services 8,656 8,708 4,529 10,250 1,070 -89.6% 6444 Contracted Services/ Legal 49,510 80,970 115,995 120,000 105,000 -12.5% 6530 Conference/Training/Ed 1,131 5,566 0 5,000 8,000 60.0% 6532 Maintenance/Other Supplies 0 1,637 30,476 43,000 9,500 -77.9% 6562 Retiree Insurance Premiums 0 1,080 8,091 0 0 0.0%
6567 Retrospective Adjust. Cost 0 0 0 0 200,000 0.0%
6570 Settlements 0 0 0 100,000 100,000 0.0%
6904 Interfund Charges - Admin. Ove 0 0 4,492 4,492 5,090 13.3% Total Expense $ 69,403 $ 107,970 $ 168,559 $ 297,482 $ 443,450 49.1% Total Net Surplus/(Deficit) 317,174 $ $ 2,046,544 379,768 $ $ 353,518 $ 257,800 -27.1% 2026-2027 Operating Budget | City of Madera 107
10901515 Insurance/Reimbursed Damages
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4659 Refunds and Reimbursements 0 31,051 207,295 1,000,000 900,000 -10.0% Total Revenue $ 31,051 - $ $ 207,295 $ 1,000,000 $ 900,000 -10.0% 7000 Vehicles and Equipment 0 143,334 70,566 1,000,000 900,000 -10.0% Total Expense $ 143,334 - $ $ 70,566 $ 1,000,000 $ 900,000 -10.0% Total Net Surplus/(Deficit) $ (112,283) - $ $ 136,729 $ - $ - 0.0% 108 City of Madera | 2026-2027 Operating Budget
Department Summary
The Madera Police Department (MPD), employs 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:
▪ Safeguarding lives and property.
2026-2027 Operating Budget | City of Madera 109
Police Department
▪ 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 roadway safety for 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
▪ The City has implemented new technologies to advance
operational and investigative capabilities, including
Peregrine, Flock, Vigilant, and Avigilon systems.
▪ The City purchased 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.
▪ With the support of State Senator Anna Caballero, the City received $950k in State funding in 2023 for key
department initiatives. Among the projects included the acquisition of a Mobile Command Center, which can be
used for a number of tasks and events, including crisis negotiations and DUI checkpoints. The build of the MCC is much anticipated after years of delays due to COVID-19, and the City expects to take delivery of this asset in the 1st quarter of the upcoming 26/27 fiscal year.
▪ Upgrades were made to the Police Station, including a kitchen and breakroom remodel. The improvements
included the installation of new appliances, including a stove and multiple microwaves, creating a more
functional kitchen space, significantly improving daily operations and working conditions for personnel.
▪ In addition to enhancements for staff, MPD partnered
with non-profit Phyllis’s Garden to convert an existing interview room into a “soft room,” creating a space that encourages reporting, supporting victims, and facilitating effective investigations.
▪ Code Enforcement, along with the Safe & Clean Team, has continued to achieve 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. The team connects also
individuals with services to improve health, safety, and quality of life, including reuniting individuals with family members.
▪ The Department utilized the $20,491 awarded 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 has applied for the same grant for this coming fiscal year and could be awarded $24,324 to be used for the purchase of Motorola handheld radios, which would
significantly enhance officer safety, communication
reliability, and overall operational effectiveness.
▪ The City received $86k through the California Highway Patrol Cannabis Tax Fund Grant. These funds supported
illegal cannabis enforcement, equipment acquisition, and officer training.
▪ In 2024, 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 Information Center (RTIC) 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 was used to
purchase 8 Flock Automated License Plate Readers
(ALPRs), enhancing citywide coverage and
investigative capabilities through access to data from
12 commercial ALPR cameras.
110 City of Madera | 2026-2027 Operating Budget
▪ The Department’s social media following has grown to
over 74,000 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 Neighborhood and Business Watch programs remain
active, fostering community pride and strengthening
relationships between residents and officers. As staffing and training levels of personnel increase, the department plans to reintroduce the popular Citizens Academy with
Class 17. The concept is important in fostering community pride and strengthening relationships between residents and officers.
▪ 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
101,551 emergency and non-emergency calls for service
in the 2025 calendar year.
▪ Department personnel handled 65,715 events in the
calendar year 2025. An event includes service calls and officer-initiated activities. In 2025, MPD responded to:
o 2,049 welfare checks
o 1,680 burglar alarms
o 3,111 requests for assistance
o 1,686 stray animal calls
o Investigated 86 dog bites
▪ Code Enforcement responded to 2,103 calls for
service. These calls resulted in the generation of:
o 667 reports
o 849 notices of violation
o 245 citations for non-compliance
o Towed 13 vehicles from the streets of the City that
were abandoned or had registrations that were
significantly expired.
▪ The Investigations Unit handled 719 cases in 2025.
▪ Officers arrested 247 persons for driving under the
influence in the 2025 calendar year.
▪ City Council approved amendments to the City’s
Municipal Code related to fireworks, strengthening the
City’s ability to address illegal and unsafe fireworks
activity. The revised ordinance establishes clearer
regulations regarding the use of fireworks, enhances
enforcement authority, and expands accountability to
include parents and property owners when violations
occur. The updated provisions also authorize Code
Enforcement and Police personnel to pursue
administrative fines, cost recovery, and property liens, providing more effective tools to deter violations and
protect public safety.
▪ City Council approved a contract for Hearing Officer
services, establishing an impartial appeal process that allows community members the opportunity to have their
concerns reviewed and considered. During the final two
months of the Fiscal Year 2025/26, a total of 28 hearings were conducted, with the Hearing Officer upholding the
original decision in each case. This process enhances
transparency, ensures due process, and reinforces the
City’s commitment to fair and consistent enforcement of its regulations.
Goals & Performance Measures
▪ MPD is working to secure roughly $700k in funding
through the Community Corrections Partnership (CCP) to
increase technological capabilities for officers and
professional staff. Through an agreement with CCP,
funding provided will cover the purchase of a TruNarc
Delta Handheld Drug Analyzer and two vehicles for the
Special Investigations Unit. Additionally, CCP will fund the purchase of approximately 45 new license plate reader
(LPR) cameras, enhancing the department’s operational
and investigative capabilities.
▪ The Department is working to secure $40k in funding for the purchase and training of an additional K-9 unit, which would specialize in suspect detection and apprehension.
This addition to the City’s K-9 family would increase tools available to patrol personnel, as well as be of assistance to 2026-2027 Operating Budget | City of Madera 111
neighboring law enforcement partners on joint effort
calls.
▪ The Department is working to develop a mobile app
through OVC, LLC to more effectively communicate with
the public. The investment will improve access to critical public safety and court-related information. The mobile app increases transparency and public trust while aligning with City priorities for modernization and digital
innovation. Funding for the app will be provided by CCP and will cost roughly $45k over three years.
▪ The Selective Traffic Enforcement Program (STEP) Grant awarded the City $20k to support traffic safety initiatives.
Funds were used to purchase three LIDAR devices to aid in speed enforcement, as well as fund overtime for DUI
checkpoints.
▪ Planned enhancements to the Police Station include
upgrades to the lobby and annex building. The lobby
improvements would provide a more welcoming and
effective space for community members to utilize lobby
services. The annex building was acquired in 2018 and has not yet been updated to the same standard as the rest of the Department.
▪ MPD plans to educate senior population through Town
Hall meetings and presentations on telemarketing fraud
and elder abuse. These crimes are becoming increasingly frequent with technological advancements, and seniors
tend to be the most targeted victims.
▪ Animal Control intends to address the City’s stray animal population through partnerships with local animal welfare organizations and veterinary clinics to offer low-cost
spay/neutering and microchipping services to residents.
By increasing access to these preventative services and placing greater emphasis on pet licensing compliance, the City aims to reduce the number of stray dogs and cats
entering the local shelter. Those efforts are expected to promote responsible pet ownership, decrease shelter
overcrowding, and reduce veterinary costs associated
with the care and intake of stray animals.
▪ Code Enforcement has identified a growing number of
properties requiring weed abatement services. Following a significant increase in non-compliant properties yearover-year, rising from 26 to 75 violations, Code Enforcement will implement an early-intervention
campaign this fiscal year to accelerate compliance. The weed abatement program remains an important tool for
reducing fire hazards, improving neighborhood
appearance, and addressing conditions on vacant
properties.
▪ Code Enforcement will sustain nuisance abatement
efforts city-wide, addressing conditions that negatively impact public safety, neighborhood appearance, and
economic vitality. Particular emphasis continues to be
placed on removal of abandoned and inoperable vehicles, as well as enforcement of sign regulations in commercial areas to ensure compliance with municipal standards and maintain an attractive business environment. These
ongoing efforts help protect property values, improve
community aesthetics, and foster a cleaner and safer city for residents and visitors.
▪ Staff will host a minimum of two Tire Amnesty events to provide residents with a safe, convenient, and costeffective method for disposing of unwanted tires, helping to reduce illegal dumping and environmental impacts.
▪ In partnership with the Madera Unified School District, Madera County Probation, Public Works, Code
Enforcement and the Police Department will reintroduce
an interactive graffiti education program for third-grade students. Through an engaging presentation and skit,
students will learn about the negative impacts graffiti has on neighborhoods, schools, and local businesses, as well as the legal consequences associated with vandalism. The program is designed to leave a lasting impression that
encourages community pride, respect for public property, and responsible decision-making.
Changes/Additions to Budget
▪ Changes to the budget were made to reflect accurate
costs spent on Code Enforcement and Animal Control.
Previously, portions of the operating costs for these two divisions were absorbed into the General Fund and
Measure K accounts. Moving into the next FY, operating
costs are broken out specific costs related to hiring, utility usage, supply usage, etc. so staff can accurately capture how much it costs to run these divisions.
▪ In line with Animal Control, the Department has projected a more realistic costs for veterinary bills incurred from strays throughout the City. With increased challenges
from the local shelters, the City has had to explore other options for dealing with stray animals, including the use of local veterinary clinics and shelters out of area to manage the stray animal population.
112 City of Madera | 2026-2027 Operating Budget
▪ The Investigations division is requesting to purchase a software called REV, which is an AI-powered secure
transcription and evidence analysis platform specifically designed to accelerate investigations. REV is currently utilized by neighboring departments (MSO, Madera DA’s
office, Fresno PD). REV creates a searchable evidence
database, allowing for easier searching through massive amounts of audio and visual files to find specific, critical moments. REV also features tools to summarize
recordings, identifying inconsistencies in testimonies and interviews, and uncovering narrative gaps. This software is expected to lead to faster case resolution and improved efficiency, allowing investigators to focus on victims
instead of spending hours watching or listening to
recordings.
▪ Last year, the budget allowed for replacement of one of the two refrigerators used by Property & Evidence. The
second refrigerator was purchased at the same time as
the one that was replaced, and this year the City intends to replace it prior to it failing.
▪ To enhance the City’s training program, the budget
includes funding to purchase Simunitions and air soft
weapons that would provide a more realistic response
when training with weapons, sharpening their
shoot/don’t shoot decision making skills. The current
equipment is outdated by 15 years and does not fit in
holsters, making it increasingly more difficult to get worthwhile training. This purchase would include 4 rifles, 8 pistols, 14 magazines, a storage case, and 8,800 airsoft rounds. Long-term cost savings would come from reduced
ammunition purchases over time.
▪ For the mobile command center purchased last year, the Department has allocated $25k to complete its outfitting, including the wrap to add the Police Department logo and markings, radio transceiver and radio remote head.
▪ The Department has requested to purchase two
additional drones to expand and enhance the drone
program. The drones to be purchased include additional
capabilities only two of the City’s drones currently have, specifically infrared technology and night vision. The DJI – Mavic 3 drones have a longer flight time before needing battery changes, allowing them to be operationally
capable for longer periods of time. More drones would
increase Officer safety in rapidly changing situations and give better clarity in night operations. The oldest of the two drones the Department currently uses would become
training drones, allowing more officers to become
qualified.
▪ Various facilities improvements are included in the
Proposed Budget, including:
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.
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 Public 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 51 full-time sworn police officers and 22 professional personnel to carry out the 2026-2027 Operating Budget | City of Madera 113
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, and 3 professional personnel. This budget also has funding to improve police technology and equipment and provided for the expansion of the police department by
purchasing the Police Annex building and continues to fund its associated maintenance costs.
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 $369,643 in FY 2026/27.
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 for services, 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 final of a three-year grant providing a total of $42,227, which is only to be used for enforcement efforts on an overtime basis.
MPD was again awarded the Tobacco Grant for the next 3
years, for a total grant amount of $394,197. The grant’s funding will continue its focus on education and enforcement on local ordinances and state laws regarding illegal sales and marketing of tobacco products to minors. Some of this grant’s funding continues to be used to pay for one full-time Code Enforcement Officer.
COPS Hiring Grant
This grant provided $500k to hire four police officers who will focus on strengthening local partnerships with agencies such as Madera County Behavioral Health. The Department was
successful in hiring all four officers under this grant and the revenue for this grant has been received over the three prior fiscal years. The COPS Grant provided funding that covered approximately 40% of an officer’s annual salary, with the remaining 60% funded through Measure K. The City has $90k to expend to complete the cost sharing agreement of the grant.
Selective Traffic Enforcement Program (STEP)
The Selective Traffic Enforcement Program is a grant that provides $115k 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 $168k from the funds received from the National Opioids Settlement to offset the 114 City of Madera | 2026-2027 Operating Budget
salary of one officer 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).
North Fork Mono Casino
North Fork Mono Casino and Resort provides $294k in one time start-up funding. Future annual funding has not been allocated for ongoing services.
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. The budget provides monies to the county for use of the animal shelter.
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, 58 Police 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, and one part-time Parking
Enforcement Officer.
Code Enforcement is staffed with one supervisor, 5 full-time Code Enforcement Officers, and one part-time Officers. Animal Control is staffed by two Animal Control Officers.
Funding Source Amount 1
General Fund $15.0 M
Measure K $3.6M
Community Corrections Partnership $370k
School Policing
(3 Officers; City is reimbursed)
$490k
Housing Authority
(1 full-time Officer)
$196k
Supplemental Law Enforcement
Services Funds (SLESF)
$100k
Justice Assistance Grant (JAG) $24k
Tobacco Law Enforcement Grant for 3
years; this is the final year of the grant
$42k
Tobacco Law Enforcement Grant for 3
years; this is the first year of the grant
$127k
Selective Traffic Enforcement Program
(STEP)
$115k
BSCC Proposition 64 Public Health and
Safety Grant
1 full-time
officer
National Opioids Settlement Fund $168k
Proposition 17 $195k
Madera County Fair $25k
North Fork Mono Casino $294k
Radio Tower Rental Income $64k
1 All figures rounded
2026-2027 Operating Budget | City of Madera 115
10202000 PD Operations
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4075 Public Safety Tax/Prop 172 225,870 222,295 205,673 225,000 225,000 0.0% 4190 Rental Income 62,873 67,482 70,746 65,067 65,067 0.0% 4199 Madera District Fair Revenue 17,439 23,112 26,718 25,000 25,000 0.0% 4203 Background Check/Report Fee 3,464 3,228 1,757 3,500 2,000 -42.9% 4207 PD Cost Recov Fees 1,782 264 642 1,000 1,000 0.0%
4211 Revenue/ False Alrm Resp Fees 2,325 1,250 350 4,000 1,000 -75.0% 4235 Police Cite sign off/ Vehicle 10,026 14,435 10,301 13,500 13,500 0.0% 4263 Alarm Permit Fees 3,550 3,900 9,825 4,500 3,000 -33.3% 4301 Donations 0 -20,000 0 3,200 0 -100.0%
4355 Transfer-In 128,771 128,771 67,732 128,771 0 -100.0% 4434 Grants 0 780 0 0 0 0.0%
4437 Mandated Cost Recovery 166,633 95,653 113,918 124,329 124,329 0.0% 4440 P.O.S.T. Reimbursement 0 67,146 75,177 80,000 80,000 0.0% 4548 Revenue/Casino Policing 0000 293,728 0.0%
4550 Revenue/ Court Fines / Forfeit 347,921 297,462 193,710 310,000 200,000 -35.5% 4552 Parking Ticket Penalties 14,632 22,170 25,644 20,000 20,000 0.0% 4657 Miscellaneous Revenue 24,697 39,182 19,427 30,000 30,000 0.0% 4658 Revenue/Towing Fees 46,849 46,850 41,750 55,000 45,000 -18.2% 4659 Refunds and Reimbursements 53,681 67,350 33,030 65,000 40,000 -38.5% 4676 Workers Comp Recovery - Wages 119,146 69,138 105,742 0 45,000 0.0% 4900 Budgetary Carryover 0 0 0 84,623 0 -100.0%
Total Revenue $ 1,229,660 $ 1,150,468 $ 1,002,141 $ 1,242,490 $ 1,213,624 -2.3% 5000 Salaries/Full-time 5,029,724 5,113,788 4,956,993 5,694,626 6,200,368 8.9% 5005 Salaries/Part-time 33,377 19,717 20,028 17,215 25,022 45.3% 5100 Salaries/Overtime 454,147 277,645 329,890 329,138 360,458 9.5% 5105 Salaries/Leave Payout 544,438 388,070 363,438 0 0 0.0% 5110 Salaries/Uniform Pay 60,143 59,731 108,797 64,561 130,185 101.6% 5300 Public Employee Retirement Sys 991,109 984,269 917,747 1,070,588 1,121,931 4.8% 5302 Long Term Disability Insurance 20,243 13,451 11,299 13,356 13,599 1.8% 5303 Life Insurance Premiums 3,997 4,334 3,711 4,577 4,467 -2.4% 5304 Workers Compensation Insurance 457,064 436,173 903,123 919,518 890,673 -3.1% 5305 Medicare Tax- Employer's Share 88,789 86,592 83,066 88,846 96,507 8.6% 5306 Unfunded Accrued Liability 2,055,052 1,821,249 2,124,853 1,992,382 2,188,919 9.9% 5307 Deferred Comp/Part-Time 534 638 456 646 939 45.4%
5308 Deferred Compensation/Full-time 39,542 51,410 47,220 43,108 71,547 66.0% 5309 Unemployment Insurance 11,434 16,830 17,346 15,037 17,191 14.3% 5310 Section 125 Benefit Allow. 1,220,729 1,494,397 1,373,811 1,717,321 1,722,310 0.3% 6401 Gas and Electric Utilities 58,889 69,936 11,293 64,500 68,000 5.4% 6402 Telephone/Fax Charges 133,060 63,168 50,574 63,624 63,624 0.0% 6403 Cell Phone Charges 0 74,754 82,825 73,000 84,000 15.1% 6404 Internet Charges 0 0 2,735 2,860 4,598 60.8%
6405 Copier Lease/Paper Charges 7,478 5,463 6,227 5,244 7,500 43.0% 6409 Community Outreach 8,498 10,652 6,838 13,250 13,750 3.8% 6414 Professional Dues 3,600 4,689 4,240 6,400 6,985 9.1% 6415 Publications/Subscriptions 2,111 439 611 989 1,000 1.1% 6416 Office Supplies/Expendable 19,343 15,713 18,146 19,175 19,850 3.5% 6417 Software Costs 0 53,624 92,150 106,392 101,259 -4.8% 6418 Postage / Other Mailing Charge 5,631 6,352 4,753 6,500 6,500 0.0% 6419 Food/Meals 0 155 151 600 600 0.0%
6425 Vehicle Fuel, Supplies & Maint 183,343 191,035 162,647 220,800 220,800 0.0% 6440 Contracted Services 245,923 132,492 211,963 227,599 163,685 -28.1% 6444 Contracted Services/ Legal 0 1,390 1,390 1,000 1,000 0.0% 116 City of Madera | 2026-2027 Operating Budget
10202000 PD Operations
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 6460 Pre-Employment Costs 0 25,819 46,533 63,400 51,100 -19.4% 6462 Employment Recruitment Costs 68,397 67,610 36,541 41,050 1,300 -96.8% 6516 Permits and Fees 160 440 624 750 875 16.7%
6518 Other Supplies 28,535 14,877 15,156 17,320 19,978 15.3% 6524 Ammunition 0 29,868 34,449 35,000 34,440 -1.6%
6530 Conference/Training/Ed 89,364 76,380 55,125 105,064 101,566 -3.3% 6532 Maintenance/Other Supplies 17,151 18,865 8,587 17,600 14,600 -17.0% 6536 Tuition Reimbursement 11,415 11,145 11,121 13,125 15,525 18.3% 6552 Investigative Expenses 36,243 36,191 32,738 31,775 42,915 35.1% 6560 Liability / Property Insurance 625,565 571,659 455,763 523,005 323,975 -38.1% 6562 Retiree Insurance Premiums 19,734 19,074 17,483 19,764 21,150 7.0% 6900 Interfund Charge - Fac. Maint. 101,296 101,296 101,296 101,296 99,974 -1.3% 6902 Interfund Charges- Central Sup 829 1,040 178 1,937 1,937 0.0% 6907 Interfund Chrg/Vehicle Replcmt 306,335 320,192 377,005 377,005 427,792 13.5% 6908 Interfund Chrg/Vehicle Maint. 196,287 158,358 171,244 171,244 172,690 0.8% 6918 Interfund Charges- Comp Maint 249,404 294,445 283,227 283,227 216,566 -23.5% 6920 Interfund Charges - Computer Repl 116,243 70,736 88,540 88,540 370,685 318.7% 6926 Interfund Chg Risk Charges 0 61,755 95,233 95,233 61,363 -35.6% 7000 Vehicles and Equipment 83,809 0000 0.0%
8000 Interest Expense 7,470 4,206 850 851 0 -100.0%
8001 Principal Payment 0 120,800 61,600 61,600 0 -100.0% 8002 Lease Payment 117,400 0000 0.0%
8200 Transfer Out 249,142 291,909 0 0 0 0.0%
8210 Transfers Out/Debt Service 40,623 105,714 40,610 40,610 40,619 0.0% Total Expense $ 14,043,599 $ 13,800,535 $ 13,852,224 $ 14,872,248 $ 15,626,317 5.1% Total Net Surplus/(Deficit) (12,813,939) $ $ (12,650,067) $ (12,850,083) $ (13,629,758) $ (14,412,693) -5.7% 2026-2027 Operating Budget | City of Madera 117
10202020 PD - CCP
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4659 Refunds and Reimbursements -72,403 0000 0.0%
Total Revenue $ (72,403) $ - $ - $ - $ - 0.0%
5000 Salaries/Full-time -3,633 0000 0.0%
5105 Salaries/Leave Payout -188 0000 0.0%
5110 Salaries/Uniform Pay -39 0000 0.0%
5300 Public Employee Retirement Sys -624 0000 0.0%
5302 Long Term Disability Insurance -6 0000 0.0%
5303 Life Insurance Premiums -2 0000 0.0%
5304 Workers Compensation Insurance -209 0000 0.0%
5305 Medicare Tax- Employer's Share -63 0000 0.0%
5306 Unfunded Accrued Liability 46,604 40,442 0 0 0 0.0% 5310 Section 125 Benefit Allow. -1,268 0000 0.0%
Total Expense $ 40,572 $ 40,442 $ - $ - $ - 0.0%
Total Net Surplus/(Deficit) (112,975) $ $ (40,442) $ - $ - $ - 0.0% 118 City of Madera | 2026-2027 Operating Budget
10202030 Schools Policing
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4219 MUSD Police Contract Charges 416,403 0000 0.0%
Total Revenue $ 416,403 $ - $ - $ - $ - 0.0%
5000 Salaries/Full-time 210,174 0000 0.0%
5100 Salaries/Overtime 33,476 0000 0.0%
5105 Salaries/Leave Payout 6,845 0000 0.0%
5110 Salaries/Uniform Pay 4,021 0000 0.0%
5300 Public Employee Retirement Sys 42,772 0000 0.0%
5302 Long Term Disability Insurance 641 0000 0.0%
5303 Life Insurance Premiums 175 0000 0.0%
5304 Workers Compensation Insurance 19,002 0000 0.0%
5305 Medicare Tax- Employer's Share 3,631 0000 0.0%
5309 Unemployment Insurance 387 0000 0.0%
5310 Section 125 Benefit Allow. 68,127 2,154 0 0 0 0.0% Total Expense $ 389,252 $ 2,154 $ - $ - $ - 0.0%
Total Net Surplus/(Deficit) 27,151 $ $ (2,154) $ - $ - $ - 0.0% 2026-2027 Operating Budget | City of Madera 119
10202040 PD Housing Authority
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4661 Refunds and Reimb/Housing Auth 95,000 0000 0.0%
Total Revenue $ 95,000 $ - $ - $ - $ - 0.0%
5000 Salaries/Full-time 75,914 0000 0.0%
5100 Salaries/Overtime 1,057 0000 0.0%
5110 Salaries/Uniform Pay 39 0000 0.0%
5300 Public Employee Retirement Sys 24,495 0000 0.0%
5302 Long Term Disability Insurance 248 0000 0.0%
5303 Life Insurance Premiums 54 0000 0.0%
5304 Workers Compensation Insurance 5,607 0000 0.0%
5305 Medicare Tax- Employer's Share 1,142 0000 0.0%
5309 Unemployment Insurance 113 0000 0.0%
5310 Section 125 Benefit Allow. 11,836 374 0 0 0 0.0%
Total Expense $ 120,505 $ 374 $ - $ - $ - 0.0%
Total Net Surplus/(Deficit) (25,505) $ $ (374) $ - $ - $ - 0.0% 120 City of Madera | 2026-2027 Operating Budget
10202060 Animal Control
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4101 Animal License Revenue 3,306 1,090 945 1,000 1,000 0.0% 4551 Fines/Penalties for Violation 975 900 1,613 1,500 1,500 0.0% 4657 Miscellaneous Revenue 430 433 250 600 100 -83.3%
Total Revenue $ 4,711 $ 2,423 $ 2,808 $ 3,100 $ 2,600 -16.1% 5000 Salaries/Full-time 80,207 131,729 129,494 156,061 161,564 3.5% 5005 Salaries/Part-time 0 2,741 17,173 0 0 0.0%
5100 Salaries/Overtime 757 671 800 1,000 1,000 0.0%
5105 Salaries/Leave Payout 0 3,310 2,816 0 0 0.0%
5110 Salaries/Uniform Pay 983 1,250 1,146 1,465 855 -41.6% 5300 Public Employee Retirement Sys 8,398 24,924 26,291 29,724 31,374 5.6% 5302 Long Term Disability Insurance 264 351 355 302 400 32.5% 5303 Life Insurance Premiums 101 120 100 156 134 -14.1% 5304 Workers Compensation Insurance 5,766 12,493 9,164 9,330 8,441 -9.5% 5305 Medicare Tax- Employer's Share 1,234 1,923 2,242 2,385 2,392 0.3% 5307 Deferred Comp/Part-Time 0 59 646 0 0 0.0%
5308 Deferred Compensation/Full-time 3,180 2,848 2,620 3,913 3,802 -2.8% 5309 Unemployment Insurance 546 566 883 517 587 13.5%
5310 Section 125 Benefit Allow. 30,365 34,665 26,143 45,072 35,546 -21.1% 6416 Office Supplies/Expendable 0 484 139 500 500 0.0%
6425 Vehicle Fuel, Supplies & Maint 14,697 15,075 7,188 11,700 11,700 0.0% 6440 Contracted Services 173,661 332,336 191,453 191,442 201,015 5.0% 6460 Pre-Employment Costs 0000 5,844 0.0%
6530 Conference/Training/Ed 0 0 0 2,500 2,500 0.0%
6532 Maintenance/Other Supplies 4,947 3,472 7,315 7,500 33,700 349.3% 6560 Liability / Property Insurance 67 90 858 984 1,044 6.1% 6902 Interfund Charges- Central Sup 285 228 114 182 182 0.0% 6907 Interfund Chrg/Vehicle Replcmt 5,333 10,800 10,800 10,800 10,800 0.0% 6908 Interfund Chrg/Vehicle Maint. 7,743 6,266 7,074 7,074 8,170 15.5% 6918 Interfund Chg Comp Maint 0000 9,195 0.0%
6920 Interfund Chg Computer Replace 0000 22,854 0.0%
6926 Interfund Chg Risk Charges 0 10 179 179 198 10.6%
Total Expense $ 338,533 $ 586,411 $ 444,993 $ 482,786 $ 553,797 14.7% Total Net Surplus/(Deficit) (333,822) $ $ (583,988) $ (442,185) $ (479,686) $ (551,197) -14.9% 2026-2027 Operating Budget | City of Madera 121
10204400 Code Enforcement
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4070 License Tax Revenue -866 -252 10,100 1,000 300 -70.0% 4076 Registration Fee 5,575 5,325 3,375 6,500 6,256 -3.8% 4095 License Fee 0 0 120 0 0 0.0%
4203 Background Check/Report Fee 1,825 1,475 650 1,500 1,500 0.0% 4355 Transfer-In 18,903 18,903 18,903 18,903 24,296 28.5% 4551 Fines/Penalties for Violation 75,401 87,020 17,843 100,000 15,000 -85.0% 4554 Vehicle Abatement Fee 103,279 81,936 0 100,000 40,000 -60.0% 4556 Revenue/ Foreclosures 0 446 0 500 100 -80.0%
4561 Rental Inspection Fee 583 2,481 -8 3,000 300 -90.0% 4562 Taxi Cab Inspection Fee 1,680 1,740 289 1,535 750 -51.1% 4684 Cost Recovery for Weed Abateme 4,048 0 0 5,000 500 -90.0% 4685 Cost Recovery - Nuisance Abate 0 0 0 10,000 1,000 -90.0% Total Revenue $ 210,429 $ 199,074 $ 51,272 $ 247,938 $ 90,002 -63.7% 5000 Salaries/Full-time 285,471 336,747 383,916 481,955 468,713 -2.7% 5005 Salaries/Part-time 29,095 -943 0 0 23,679 0.0%
5100 Salaries/Overtime 3,901 2,487 2,511 4,500 3,000 -33.3% 5105 Salaries/Leave Payout 277 3,950 6,031 0 0 0.0%
5110 Salaries/Uniform Pay 1,752 1,679 2,777 2,036 3,510 72.4% 5300 Public Employee Retirement Sys 37,454 62,260 69,537 81,247 81,604 0.4% 5302 Long Term Disability Insurance 829 911 938 1,139 1,122 -1.5% 5303 Life Insurance Premiums 328 314 305 422 408 -3.3%
5304 Workers Compensation Insurance 25,523 39,874 23,020 23,438 21,630 -7.7% 5305 Medicare Tax- Employer's Share 4,732 5,083 5,782 7,276 7,360 1.2% 5306 Unfunded Accrued Liability 65,996 73,995 73,246 73,246 80,293 9.6% 5307 Deferred Comp/Part-Time 1,097 71 0 0 888 0.0%
5308 Deferred Compensation/Full-time 11,377 9,454 10,581 14,978 13,732 -8.3% 5309 Unemployment Insurance 953 1,183 1,242 1,419 1,640 15.6% 5310 Section 125 Benefit Allow. 103,763 102,498 92,340 114,764 122,089 6.4% 6402 Telephone/Fax Charges 8,988 8,764 629 0 0 0.0%
6403 Cell Phone Charges 0 540 452 0 0 0.0%
6404 Internet Charges 0 1,503 1,862 0 400 0.0%
6414 Professional Dues 400 400 400 700 700 0.0%
6415 Publications/Subscriptions 69 0 0 89 89 0.0%
6416 Office Supplies/Expendable 3,310 1,733 1,494 2,400 2,400 0.0% 6417 Software Costs 0 861 1,090 1,056 1,104 4.5%
6418 Postage / Other Mailing Charge 3,302 4,166 1,654 4,826 4,826 0.0% 6425 Vehicle Fuel, Supplies & Maint 9,299 4,933 2,461 7,800 7,800 0.0% 6437 Weed Abatement Expense 3,400 3,875 4,200 5,000 5,000 0.0% 6438 Nuisance Abatement Expense 0 0 4,855 25,000 25,000 0.0% 6439 City/River Trash Abatement 140,000 0000 0.0%
6440 Contracted Services 5,070 306 60 0 0 0.0%
6450 Bad Debt Expense 0 15,642 0 0 0 0.0%
6460 Pre-Employment Costs 0000 5,844 0.0%
6530 Conference/Training/Ed 6,509 5,891 2,462 13,600 13,200 -2.9% 6532 Maintenance/Other Supplies 4,405 1,180 1,305 1,950 5,100 161.5% 6560 Liability / Property Insurance 2,438 2,766 3,278 3,762 4,229 12.4% 6902 Interfund Charges- Central Sup 0 0 0 36 36 0.0%
6907 Interfund Chrg/Vehicle Replcmt 25,086 22,632 22,632 22,632 28,714 26.9% 6908 Interfund Chrg/Vehicle Maint. 20,164 16,317 18,423 18,423 19,567 6.2% 6918 Interfund Charges- Comp Maint 36,025 42,531 40,910 40,910 15,046 -63.2% 6920 Interfund Charges - Computer Repl 16,791 10,218 12,789 12,789 25,065 96.0% 6926 Interfund Chg Risk Charges 0 299 685 685 801 16.9% 122 City of Madera | 2026-2027 Operating Budget
10204400 Code Enforcement
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 7000 Vehicles and Equipment 0 5,478 -478 0 0 0.0%
Total Expense $ 857,805 $ 789,599 $ 793,390 $ 968,078 $ 994,589 2.7% Total Net Surplus/(Deficit) (647,377) $ $ (590,524) $ (742,119) $ (720,140) $ (904,587) -25.6% 2026-2027 Operating Budget | City of Madera 123
10252000 Measure K Sales Tax - Police
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4085 Measure K Revenue 3,171,475 3,469,112 2,578,701 3,466,362 3,600,856 3.9% 4162 Interest Income 76,669 146,648 167,797 120,000 200,000 66.7% 4167 Rents and Leases -141 -521 0 0 0 0.0%
4190 Rental Income 100 100 100 0 0 0.0%
4355 Transfer-In 94,055 93,229 0 0 0 0.0%
4659 Refunds and Reimbursements 554 10,457 5,040 0 0 0.0% 4900 Budgetary Carryover 0000 242,198 0.0%
Total Revenue $ 3,342,713 $ 3,719,025 $ 2,751,638 $ 3,586,362 $ 4,043,054 12.7% 5000 Salaries/Full-time 1,022,538 1,007,550 901,221 1,156,401 1,589,708 37.5% 5005 Salaries/Part-time 0 8,506 14,244 9,408 17,639 87.5% 5100 Salaries/Overtime 54,717 149,614 117,552 152,383 164,219 7.8% 5105 Salaries/Leave Payout 78,906 83,332 110,142 0 0 0.0% 5110 Salaries/Uniform Pay 12,654 13,734 20,050 13,274 35,195 165.1% 5300 Public Employee Retirement Sys 194,955 206,548 183,954 231,197 283,271 22.5% 5302 Long Term Disability Insurance 3,029 2,877 2,144 2,980 3,381 13.5% 5303 Life Insurance Premiums 774 812 588 861 1,087 26.2% 5304 Workers Compensation Insurance 84,528 72,951 42,733 43,509 55,180 26.8% 5305 Medicare Tax- Employer's Share 17,123 17,489 15,415 19,059 26,165 37.3% 5306 Unfunded Accrued Liability 247,810 226,715 251,717 251,717 276,520 9.9% 5307 Deferred Comp/Part-Time 0 316 268 353 661 87.3%
5308 Deferred Compensation/Full-time 12,303 6,239 4,347 6,856 15,940 132.5% 5309 Unemployment Insurance 2,455 2,970 2,887 3,009 4,419 46.9% 5310 Section 125 Benefit Allow. 261,246 240,036 179,652 256,430 342,812 33.7% 6401 Gas and Electric Utilities 0 0 0 20,850 36,000 72.7% 6403 Cell Phone Charges 0 0 0 8,000 8,000 0.0%
6404 Internet Charges 0 0 0 0926 0.0%
6409 Community Outreach 0 0 19 2,750 2,750 0.0%
6416 Office Supplies/Expendable 671 2,500 859 2,500 2,500 0.0% 6417 Software Costs 0 0 10,280 21,757 19,165 -11.9%
6425 Vehicle Fuel, Supplies & Maint 18,004 28,967 13,916 38,850 25,500 -34.4% 6440 Contracted Services 107,772 7,293 58,908 59,210 60,915 2.9% 6444 Contracted Services/ Legal 0 232 232 0 0 0.0%
6460 Pre-Employment Costs 0 20,680 17,510 19,486 27,718 42.2% 6462 Employment Recruitment Costs 50,864 0 0 0 60,270 0.0% 6524 Ammunition 0 0 628 5,000 7,560 51.2%
6530 Conference/Training/Ed 15,657 22,106 10,799 40,260 67,885 68.6% 6532 Maintenance/Other Supplies 163,420 170,243 21,690 20,000 22,160 10.8% 6552 Investigative Expenses 10,000 0000 0.0%
6610 Contingency 0 0 0 74,400 30,000 -59.7%
6904 Interfund Chg Admin OH 0 0 36,669 36,669 39,088 6.6% 6907 Interfund Chrg/Vehicle Replcmt 70,517 71,917 92,333 92,333 92,333 0.0% 6908 Interfund Chrg/Vehicle Maint. 46,069 37,279 42,092 42,092 34,609 -17.8% 6918 Interfund Chg Comp Maint 0 0 96,952 96,952 10,728 -88.9% 6920 Interfund Charges - Computer Repl 0000 54,937 0.0% 7000 Vehicles and Equipment 0 149,332 53,500 53,500 94,326 76.3% 7030 Facilities And Improvements 364,338 4,282 78,530 415,000 315,000 -24.1% 8200 Transfer Out 352,000 112,000 241,758 292,158 207,700 -28.9% 8210 Transfers Out/Debt Service 6,788 12,073 6,786 6,786 6,787 0.0% Total Expense $ 3,199,140 $ 2,678,593 $ 2,630,374 $ 3,495,990 $ 4,043,054 15.6% Total Net Surplus/(Deficit) 143,573 $ $ 1,040,432 $ 121,264 $ 90,372 $ -100.0% - 124 City of Madera | 2026-2027 Operating Budget
Department Summary
The Fire Department aims to protect lives, property, and the environment through fire suppression, emergency medical services, community risk reduction, public education, and emergency preparedness. The 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 25/26
2026-2027 Operating Budget | City of Madera 125
Fire Department
Continued updates of Station 56 and 57 living
quarters. Stations now have brand new commercialgrade furniture and beds. Purchased new set of extrication equipment for Truck
58. The e-draulic extrication equipment is state of the art, that will drastically improve the time it takes to remove a victim from a vehicle.
Trained an additional six qualified personnel as
Qualified State Fire Marshal Aerial Apparatus
Operators. All Firefighters are now Aerial Apparatus
Qualified.
Set aside $490k for the Fire Equipment replacement
fund.
Pursuant to Senate Bill (SB) 1205 (Ghost Ship Fire) , performed 92 inspections, which included
apartments, educational facilities, hotels, and reinspections. Flowed and tested 2,031 City fire hydrants. Painted
505 hydrants.
Purchased 10 sets of additional turnout gear for the
new NFPA 1971 health and safety standards. This will
allow for safety gear to be sent out for mandated
inspections, with each firefighter still having a backup set.
Council approved a brand-new Type 6 Fire Engine to
be housed at Station 56. The engine is currently being
built by Boise Mobile Equipment (BME).
Implemented Tablet Command on all City Apparatus.
This will streamline incident information being sent
directly to the tablets on fire apparatus, greatly
improving the time to receive valuable information
and data.
Purchased 6 Motorola Radios. Allowing staff to
communicate with multiple cooperating agencies on
various radio frequencies.
Completed an Insurance Services Office (ISO) review
process. Currently waiting for an updated rating.
Successfully mitigated 4,460 calls, including:
o 2,819 emergency medical calls
o 1,177 fires
o 213 Hazardous Conditions/Fire Menace Standby
o 161 other call types
Goals & Performance Measures
Integrate Pre-Plan program into Tablet Command.
This will allow staff to have specific building
information in the event of an emergency
Purchase of new Command Vehicle for Battalion 50
Plan for the remodel of Station 56
Continue to provide effective fire and life safety
education to school-aged children in our community
Continue to improve and acquire training props to
advance firefighter skills. Such as, forcible entry
container, smoke machines, window props, etc.
Develop a Fee Schedule for the Fire Department
Apply for Grant to purchase additional Motorola
Radios
Changes/Additions to Budget
Funds for the City’s contract with CAL FIRE to provide fire protection services are budgeted at $7,297,944.
This figure represents a $252,862.00 increase from
the $7,045,082 budgeted for FY 25/26. The increase
is due to an increase in Staff Benefit Rates.
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. The full cost of the 2nd Battalion Chief (Fire Marshal) is also
funded by Measure K, as by Council in FY 25/26.
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.
126 City of Madera | 2026-2027 Operating Budget
Department Staffing & Structure
The City operates with 25 full-time firefighters. Including 2 Battalion Chiefs, 7 Fire Captains, and 16 Fire Apparatus Engineers. This staffing level will remain unchanged. Notably, all 25 positions are currently filled with no vacancies. This achievement is largely attributed to the Council’s approval to convert three Firefighter II positions into Fire Apparatus Engineers. This change has improved retention among City firefighters, resulting in greater personnel consistency, increased knowledge of the City, and stronger investment in the community. Organizationally, the Fire Department reports to the Assistant Chief of the Madera-Mariposa-Merced Unit. 2026-2027 Operating Budget | City of Madera 127
Fire Department Organization Chart
128 City of Madera | 2026-2027 Operating Budget
10202500 Fire
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4301 Donations 0 4,000 1,250 1,000 0 -100.0%
4346 Interfund Charges/ Cost Dist 57,820 59,266 59,266 59,266 60,748 2.5% 4434 Grants 0 1,518 0 0 0 0.0%
4659 Refunds and Reimbursements 0 84,648 22,346 0 0 0.0% Total Revenue $ 57,820 $ 149,433 $ 82,862 $ 60,266 $ 60,748 0.8% 6401 Gas and Electric Utilities 64,930 56,111 41,846 38,830 38,830 0.0% 6402 Telephone/Fax Charges 12,906 12,114 694 0 0 0.0%
6403 Cell Phone Charges 0 902 0 1,000 1,000 0.0%
6404 Internet Charges 0 0 0 3,360 5,160 53.6%
6411 Advertising/Bids and Notices 0 0 0 1,000 1,000 0.0% 6415 Publications/Subscriptions 1,403 150 35 3,000 0 -100.0% 6416 Office Supplies/Expendable 1,140 954 528 3,872 3,988 3.0% 6419 Food/Meals 0 80 114 2,000 2,000 0.0%
6425 Vehicle Fuel, Supplies & Maint 96,600 135,729 102,513 154,333 159,000 3.0% 6440 Contracted Services 5,364,234 3,857,440 4,287,290 4,590,230 4,670,684 1.8% 6444 Contracted Services/ Legal 0 858 858 0 0 0.0%
6448 Bond/Loan Admin Fees 1,500 0000 0.0%
6530 Conference/Training/Ed 13,855 12,818 10,061 16,107 16,107 0.0% 6532 Maintenance/Other Supplies 92,717 115,477 88,685 127,963 142,500 11.4% 6560 Liability / Property Insurance 89,338 107,085 108,465 82,978 92,751 11.8% 6561 Miscellaneous Expenses 0 0 0 3,630 0 -100.0%
6900 Interfund Charge - Fac. Maint. 133,006 88,675 88,671 88,671 79,498 -10.3% 6902 Interfund Charges- Central Sup 1,459 807 0 2,414 0 -100.0% 6918 Interfund Charges- Comp Maint 33,254 26,175 25,178 25,178 25,615 1.7% 6920 Interfund Charges - Computer Repl 15,499 6,288 7,871 7,871 16,667 111.8% 6926 Interfund Chg Risk Charges 0 7,712 15,109 15,109 11,712 -22.5% 8210 Transfers Out/Debt Service 25,077 56,024 25,069 25,069 25,074 0.0% Total Expense $ 5,946,918 $ 4,485,399 $ 4,802,985 $ 5,192,615 $ 5,291,586 1.9% Total Net Surplus/(Deficit) (5,889,098) $ $ (4,335,966) $ (4,720,123) $ (5,132,349) $ (5,230,838) -1.9% 2026-2027 Operating Budget | City of Madera 129
10262500 Measure K Sales Tax - Fire
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4085 Measure K Revenue 3,171,475 3,469,112 2,578,701 3,466,362 3,600,856 3.9% 4162 Interest Income 164,187 285,318 329,336 250,000 400,000 60.0% 4659 Refunds and Reimbursements 0 2,699 2,484 0 0 0.0%
4742 Unrealized Gain/Loss on Invest 0 167,837 0 0 0 0.0% 4900 Budgetary Carryover 0 0 0 461,481 133,288 -71.1%
Total Revenue $ 3,335,662 $ 3,924,966 $ 2,910,521 $ 4,177,843 $ 4,134,144 -1.0% 6401 Gas and Electric Utilities 0 11,326 0 19,415 19,997 3.0% 6402 Telephone/Fax Charges 610 3,328 123 0 0 0.0%
6403 Cell Phone Charges 0 301 0 0 0 0.0%
6404 Internet Charges 0 0 0 1,680 3,530 110.1%
6411 Advertising/Bids and Notices 0 0 0 500 500 0.0%
6415 Publications/Subscriptions 1,438 169 35 2,250 400 -82.2% 6416 Office Supplies/Expendable 1,660 2,601 141 2,632 1,994 -24.2% 6419 Food/Meals 0 326 0 1,000 1,000 0.0%
6425 Vehicle Fuel, Supplies & Maint 67,167 48,682 37,379 76,667 80,667 5.2% 6440 Contracted Services 2,678,873 1,932,128 2,167,178 2,574,877 2,627,260 2.0% 6530 Conference/Training/Ed 9,335 5,915 0 8,053 8,053 0.0% 6532 Maintenance/Other Supplies 85,869 46,737 38,744 63,482 71,250 12.2% 6560 Liability / Property Insurance 0 0 0 41,490 0 -100.0% 6610 Contingency 0 0 0 65,500 0 -100.0%
6900 Interfund Chg Facility Maint. 0 44,331 44,336 44,336 51,772 16.8% 6904 Interfund Chg Admin OH 0 0 7,239 7,239 7,336 1.3%
6907 Interfund Chrg/Vehicle Replcmt 17,000 0000 0.0%
6918 Interfund Chg Comp Maint 0 13,085 12,586 12,586 4,598 -63.5% 6920 Interfund Chg Computer Replace 0 3,143 3,934 3,934 8,333 111.8% 6926 Interfund Chg Risk Charges 0 3,856 7,555 7,555 5,856 -22.5% 7000 Vehicles and Equipment 39,352 21,540 -1,945 461,481 619,748 34.3% 7025 Software Cost 14,007 14,007 14,007 22,000 15,000 -31.8% 7030 Facilities And Improvements 16,565 0 0 300,000 300,000 0.0% 8000 Interest Expense 155,350 147,850 140,100 140,100 131,850 -5.9% 8001 Principal Payment 150,000 155,000 166,500 165,000 175,000 6.1% 8200 Transfer Out 96,000 0000 0.0%
Total Expense $ 3,333,224 $ 2,454,323 $ 2,637,912 $ 4,021,777 $ 4,134,144 2.8% Total Net Surplus/(Deficit) 2,438 $ 1,470,643 $ $ 272,609 $ 156,066 $ -100.0% - 130 City of Madera | 2026-2027 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
o Safe & Clean Team
2026-2027 Operating Budget | City of Madera 131
Public Works Department
o Sidewalk Repair Team
▪ 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, 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, which also oversees the Safe & Clean and Sidewalk Repair Teams, 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 Division oversees the City’s storm drain system along with Airport Maintenance 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 142.8miles of Residential roads
▪ Mainline street markings to ensure safe travels for
motorists, signage, and proper sign clearance
▪ Storm drain maintenance 22 storm pump stations to
alleviate localized flooding. Stormwater management
infrastructure, including the operation and
maintenance of:
o 22 storm pump stations to mitigate localized
flooding and maintain drainage capacity
o 24 stormwater ponding basins for stormwater
collection and management
▪ Street Sweeping Program, responsible for
maintaining roadway cleanliness, improving
stormwater quality, reducing debris entering the
drainage system, and supporting overall community
appearance.
▪ 24 ponding basins for stormwater collection.
▪ Manage the 10x10 Paving Program to rehabilitate
deteriorating streets, improve pavement conditions,
and maintain a safe and reliable roadway network.
▪ Airport Maintenance Operations, including oversight
of routine maintenance activities at the City’s airport grounds maintenance, and coordination to ensure
safe and efficient airport operations.
132 City of Madera | 2026-2027 Operating Budget
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 2026/27 marks the 4th 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 paid for by Measure K (Fire). 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 and are prone to fire.
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 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 (WWTP)
This division is responsible for operating and maintaining the WWTP in a safe, reliable, and cost-effective 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.
2026-2027 Operating Budget | City of Madera 133
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 132,654 square feet of graffiti.
▪ Assisted in cleaning the Fresno River through weed
abatement and the mitigation of fire hazards.
▪ Contracted to repair 43,334 square feet of utility
patches and failed asphalt.
▪ Minimized local flooding by clearing 918 linear feet of obstructed storm drain lines.
▪ Removed 168 tons of leaves from the curb and gutter
to prevent flooding.
▪ Oversaw the contract for 33,029 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 9,123 potholes, a decrease of 2,372 from
the previous year.
▪ Collected 2,215 tires and 308 mattresses.
▪ Swept 174 miles of road twice monthly.
▪ Crack sealed 25,200 linear feet of streets.
▪ Applied raised pavement markers on Schnoor Ave.
from Kennedy St. to Jefferson Ave. (2.5) miles to
enhance driver visibility.
▪ Cleaned storm drains and deployed portable pumps
to prevent or mitigate localized flooding during heavy
periods of rainfall.
▪ Purchased a new six-inch portable storm pump.
▪ Collaborated with Madera Irrigation District to divert more than 303 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.
▪ Installed directional street sign (Cleveland Ave) at
Road 23.
▪ Replaced 68 faded or damaged street signs.
▪ Organized 26 Community Services Improvement
Program (CISP) events for juveniles to complete
court-ordered community service.
▪ Installed hardscape feature at Pecan Avenue and
Granada center median.
▪ Maintained 26 miles of unpaved dirt shoulders.
▪ Poured and finished 43 yards of concrete at Lions
Town and Country Park for community batting cages.
▪ Crack sealed 45,225 linear feet of Airport tie down
hangars.
▪ Managed and coordinated the Gateway / Cleveland
intersection grind and overlay.
▪ Installed 4,845 USA markings.
Sidewalk Repair Team
▪ Replaced
o 1,829 linear feet of failed sidewalk
o 464 linear feet of raised curb and gutter
o Installed 4 ADA ramps for compliance.
134 City of Madera | 2026-2027 Operating Budget
o Removed 78 nuisance trees that were
damaging City sidewalks.
o Completed pedestrian safety improvements
near Matilda Torres High School by removing
the existing crosswalk and installing two
ADA-compliant ramps to enhance
accessibility and improve pedestrian
circulation.
Safe and Clean Division
▪ Removed 386 tons of trash from City streets and the
Fresno River.
▪ In partnership with the Police Department’s CRT
team, proactively cleaned 93 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 or
placed in center medians.
▪ Maintained 24 City owned lots.
▪ How about the Curbside Cleanup? Assisted MVD with
illegal dumping sites during curb side cleanup.
Water Division
▪ Pumped and delivered approximately 2,507,427,800
gallons of water.
▪ Performed routine and emergency maintenance of
the 18 operational groundwater wells and 200 miles
of water distribution pipelines.
▪ Replaced 9 and repaired 74 fire hydrants, a nearly 30 percent increase compared to prior year.
▪ Read 475 commercial water meters monthly.
▪ Repaired:
o 104 water service line leaks
o 59-meter box leaks
o 7 water main breaks
▪ Tested over 400 City-owned backflow prevention
devices; those that required repair were addressed.
▪ Water Conservation outreach included 1,620
contacts with customers, reminding them of their
correct watering days, sending maintenance
citations, and responding to their concerns.
▪ Collaborated with the Engineering Department on
State Route 145 Water Main replacement Project.
▪ Collected 964 bacteriological samples for State Water Resources Control Board compliance.
▪ Performed 4,845 underground utility markings (USA;
Underground Service Alert), more than double
compared to the previous year.
▪ Submitted 33 regulatory reports.
▪ Addressed 317 water meter issues.
▪ Purchased a hydro excavator, improving operational
efficiency and employee safety by providing a safer,
more precise excavation method while reducing job
site impacts and cleanup requirements.
▪ Conducted Unregulated Contaminant Monitoring
Rule, 5th Cycle (UCMR5).
▪ Painted 15 Backflows.
▪ Two wells are currently undergoing rehabilitation
through the Water Well Maintenance Program.
▪ Full rehabilitations at water wells 34 and 17.
▪ Motor repairs completed at wells 15 and 29.
Sewer Collection Division
▪ Cleaned 484,185 linear feet of sewer mains to ensure
reliable flow and reduce blockages: a nearly 300
percent increase in comparison to the prior year.
▪ 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.
2026-2027 Operating Budget | City of Madera 135
▪ Completed bi-monthly cleaning of high-maintenance
sewer mains to prevent service disruptions.
▪ Responded to Emergency pump failure at Fairground
lift station and implemented bypass pumping and
staffed 24/7 to ensure adequate flow.
▪ Performed 4,845 Underground Service Alert (USA)
markings to protect infrastructure and support safe
excavation.
▪ Responded to 145 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 5.29 million gallons of
wastewater per day.
▪ Major Capital Improvement Project: Continued
progress on the $10 million, two-year Headworks Bar
Screen Project to install a new bar screen system,
improving preliminary treatment operations through
enhanced screening capacity and debris removal
efficiency. In addition, due to operational demands
and reliability needs, a new well project has been
added, with construction anticipated to begin in the
near future.
▪ Major Capital Improvement Project: Completed
rehabilitation work on Digester #1, Digester #2, and
Digester #3, including cleaning, debris removal, and
interior rehabilitation activities following digester
dewatering. Applied protective epoxy coatings to
improve corrosion resistance, extend structural life,
and enhance long-term operational reliability under
harsh wastewater treatment conditions.
▪ Equipment and Process Upgrades:
o Rebuilt Centrifuge #1 and Centrifuge #2,
restoring operational performance and
extending equipment service life.
o Purchased two new Aerator Gearboxes to
support aeration system reliability and
wastewater treatment efficiency.
o Rebuilt Digester Mixers #4 and #5 to restore
proper mixing operations and improve digester
performance.
o Replaced spider gears for the anoxic mixers to
maintain reliable mixing operations and
support biological treatment efficiency.
o Rebuilt the tractor disc used for pond
maintenance, river maintenance, and land
management operations
▪ Pump and Motor Rehabilitation:
o Replaced tubes in Heat Exchangers #1 and #2 to
improve heat transfer efficiency, restore
operational reliability, and maintain proper
digester sludge heating performance.
o Replaced Well #1 due to iron bacteria impacts,
restoring a vital water supply source necessary to
support continued operation of critical
treatment plant equipment and facility
operations.
▪ WWTP Deferred Maintenance Program
In FY 25/26, the City established a maintenance
program to address critical needs. The following is a
summary of some of the accomplishments in this
year’s program.
o Hoist Systems: Both Hoist-1 and Hoist-2 in
Motor Control Center 1 were fully serviced
and restored to functional operation. A
portable hoist for the Oxidation Ditch area
was also purchased and installed in-house,
improving maintenance access around that
system.
o Sludge and Scum Pumping Systems
▪ Inlet and outlet pressure gauges
were purchased for Sludge Pumps
1, 2, and 3, and the Scum Pump,
improving monitoring of pump
performance.
▪ Bypass and inlet valves for all three
sludge pumps and the scum pump
were tested and confirmed
operational.
136 City of Madera | 2026-2027 Operating Budget
▪ Four drain valves were purchased
for Sludge Pumps 1, 2, and 3, and
the Scum Pump, addressing needed
replacements within these systems.
▪ Outlet valves were inspected and
tested. The Sludge Pump-3 outlet
valve was found to be nonfunctional and replaced.
▪ The Scum Pump inlet isolation valve
was tested and confirmed in good
working condition.
o Oxidation Ditch Systems: DO Analyzers 1 and
2 for Oxidation Ditch-3 were completed,
restoring dissolved oxygen monitoring
capability for that unit.
o Secondary Clarifiers
▪ Control panels for the Secondary
Clarifier Scum Pumps were serviced
and preventative maintenance
performed.
▪ Drive motors were reviewed.
Several had been previously
replaced, and one spare motor is
retained in the shop.
▪ Secondary Clarifier Scum Pump-1
was repaired and returned to
service, restoring reliable scum
pumping for the secondary clarifier
system.
▪ Inlet and outlet valves for the
secondary clarifier scum pumps
were tested and confirmed to be in
good working condition.
o Plant Water and Digester Systems
▪ 3W Water Pump-1 was rebuilt and
put back into service, addressing a
significant plant water system
maintenance need.
▪ Maintenance and repair work was
performed on Heat Exchanger-1
and Heat Exchanger-2, supporting
continued reliability of the digester
heating system.
o Solids Handling Equipment
▪ Centrifuge Sludge Pump #1 was
purchased and installed,
completing a major procurement
milestone for solids handling
reliability.
Goals & Performance Measures
Streets
▪ Solicit bids for 110k square feet of asphalt patching as part of the 10x10 program.
▪ Monitor and evaluate the effectiveness and efficiency of service delivery.
▪ Crack seal pavements approx. 30k linear feet.
▪ Clean the Fresno River.
▪ Installed one Solar Stop Sign on Cleavland & RD 23
and maintains 11 Solar Stop Signs throughout the City
▪ Working in tandem with the Engineering Division to
improve asphalt travel paths in City alleyways.
▪ Continue infrastructure improvements at Madera
Municipal Airport including crack sealing of asphalt
around t-hangars.
▪ Restore the irrigation systems at Madera Municipal
Airport.
▪ Hire a full-time Equipment Operator dedicated to
Airport maintenance.
▪ Upgrades equipment storage fencing at Airport.
▪ Cleanup of homeless encampments and illegal
dumping sites.
▪ Assist Mid Valley in Annual Curbside Cleanup efforts. ▪ Continuing to provide street sweeping services as
scheduled.
2026-2027 Operating Budget | City of Madera 137
▪ Sidewalk repair team? Continue with sidewalk repair
team to install new and repair old sidewalk for better
pedestrian safety and mobility
Water Division
▪ Well Maintenance program. Per the program,
rehabilitate two wells, with the goal of rehabilitation all City wells in 10 years.
▪ Maintain and improve the reliability of the City’s
water distribution system through proactive
maintenance and infrastructure repair and
replacement.
▪ Improve response times for water service
interruptions, leaks, and customer service requests.
▪ Identify and prioritize aging infrastructure for future capital improvement projects.
▪ Continue to meet or exceed all State and Federal
drinking water quality standards.
▪ Maintain rigorous water sampling, testing, and
monitoring programs to ensure safe drinking water.
▪ Encourage responsible water use through public
outreach and conservation education efforts.
▪ Continue to support drought preparedness and water
supply reliability planning.
▪ Continue working on Regular Fire hydrant repairs in
collaboration with Fire department station 56, 57 &
58. ▪ Continue repairing damaged or leaking backflow
devices and painting them.
▪ Improve response times to water leaks through
enhanced staff readiness, streamlined response
procedures, and the strategic use of technology,
equipment
Sewer Collection Division
• Maintain reliable operation of the wastewater
collection system through preventative maintenance
and routine inspections.
• Reduce sanitary sewer overflows through proactive
maintenance and rapid response efforts.
• Identify and prioritize aging sewer infrastructure for rehabilitation or replacement.
• Maintain lift stations, pumps, and related equipment
to ensure dependable operation.
• Improve monitoring and documentation of collection
system performance and maintenance activities.
Coordinate with engineering and capital
improvement planning efforts to support long-term
system reliability.
Wastewater Treatment Facility:
• Continue implementing additional staff training
opportunities, including California Water
Environment Association (CWEA) courses and
certifications, to support employee
development, regulatory knowledge, and
operational efficiency.
• Continue advancing the $10 million Headworks
Bar Screen Project within the current Capital
Improvement Program (CIP), which will increase
treatment capacity and improve preliminary
screening operations through the installation of
new bar screen systems.
• Perform annual inspection, cleaning, and servicing of Heat Exchangers #1, #2, and #3 to maintain efficient
digester heating operations and prevent equipment
failures.
• Conduct routine maintenance and repairs on hydro
tank air compressors to ensure reliable operation of
plant processes and equipment.
• Relevel secondary clarifier weirs to improve flow
distribution, treatment efficiency, and overall clarifier performance.
• Calibrate flow meters to ensure accurate process
monitoring, regulatory reporting, and operational
decision-making.
• Perform analysis on deep ripping of wastewater
ponds as necessary to maintain infiltration capacity
and long-term pond performance.
• Replace aerator desiccants and maintain aerator
components to protect electrical equipment from
moisture damage and extend equipment life.
138 City of Madera | 2026-2027 Operating Budget
• Maintain an inventory of critical spare parts, including aerator couplers and spider gears, to minimize
downtime during equipment failures.
• Perform routine replacement of gearbox oils,
lubricants, centrifuge grease, and other fluids to
maximize equipment reliability and reduce wear.
Changes/Additions to Budget
▪ Capital projects are included in different Funds’
Proposed Budgets, including:
▪ Several capital projects are included in the Streets
Fund’s Proposed Budget, including
▪ $3 million for the City’s 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. The $3 million is an increase from
the $526k in the Fiscal Year 2025/2026 Budget.
▪ $469k for a dedicated City sidewalk
repair/replacement team. Funding for the team will
come from CDBG funding and Measure T funds.
Several capital projects are included in the Water
Fund’s Proposed Budget, including Water storage
tank construction ($30,190,000)
▪ Water main replacement ($5,807,000) Water Main
upgrades ($1,917,750)
▪ $225k for the City’s water well maintenance program,
which is used for water well preventative protocols,
rehabilitation efforts, and on-call repair services
▪ Several capital projects are included in the Sewer
Fund’s Proposed Budget, including:
o Sewer main repairs ($3,930,270)
o Avenue 13 sewer trunk rehab ($1,300,000)
o WWTP headworks & pipeline lining ($1,917,750)
▪ Several capital projects are included in the WWTP
Fund’s Proposed Budget, including:
▪ $645k budgeted in the WWTP for critical major
repairs, including $160k to repair/replace two aerator
gearboxes, $150k to repair/replace three primary
effluent pumps, and $100k to replace an influent
pump/motor.
▪ $624k for the WWTP 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.
• The amount paid to Mid Valley Disposal for Solid
Waste removal services is increasing by
approximately $498k. This increase is required under
the contract between the City and Mid Valley
Disposal.
• $528,591 for alley paving paid through the Solid
Waste Fund. This amount is an increase from the
$390,000 budgeted in FY 2025/26.
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, sewer, airport, drainage, solid waste, recycling, and facility maintenance.
2026-2027 Operating Budget | City of Madera 139
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.
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 hasseveral budgets: Solid Waste Disposal, Street Cleaning, and Tire Cleanup. Numerous small budgets are funded by various CalRecycle grants that the City receives from the State for recycling programs.
Facilities Fund
Facilities is an Internal Service Fund. It receives gas tax revenue to offset the cost of maintaining streetlights and traffic signals.
The 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:
▪ Administration: Director, Administrative Analyst,
Administrative Assistant
o Airport: 1 full-time position
▪ Streets and Storm Drainage (including street
sweeping and the City’s sidewalk replacement team):
17 full-time positions
▪ Safe & Clean Team: 3 full-time positions
▪ Water and Sewer Collections: 1 full-time Manager
140 City of Madera | 2026-2027 Operating Budget
o Water Distribution: 10 full-time positions, 1 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
2026-2027 Operating Budget | City of Madera 141
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
142 City of Madera | 2026-2027 Operating Budget
10203000 Public Works - Administration
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 5000 Salaries/Full-time 0 44 3,837 13,278 11,709 -11.8% 5105 Salaries/Leave Payout 0 0 591 0 0 0.0%
5200 Salaries/Auto & Expense Allow 0 0 23 0 45 0.0%
5300 Public Employee Retirement Sys 0 6 409 1,513 1,170 -22.7% 5302 Long Term Disability Insurance 0 0 11 40 24 -40.0% 5303 Life Insurance Premiums 0 0 3 17 10 -41.2%
5304 Workers Compensation Insurance 0 0 0 0550 0.0%
5305 Medicare Tax- Employer's Share 0 1 64 189 171 -9.5% 5308 Deferred Compensation/Full-time 0 2 26 301 151 -49.8% 5309 Unemployment Insurance 0 0 17 56 24 -57.1%
5310 Section 125 Benefit Allow. 0 20 744 4,303 2,408 -44.0% 6404 Internet Charges 0 0 0 0102 0.0%
6414 Professional Dues 0000 1,500 0.0%
6416 Office Supplies/Expendable 0 0 0 0500 0.0%
6418 Postage / Other Mailing Charge 0 0 0 0402 0.0%
6419 Food/Meals 0000 1,000 0.0%
6425 Vehicle Fuel, Supplies & Maint 0000 1,200 0.0%
6530 Conference/Training/Ed 0000 3,676 0.0%
6532 Maintenance/Other Supplies 0000 1,000 0.0%
6918 Interfund Charges- Comp Maint 0000 24,453 0.0%
6920 Interfund Charges - Computer Repl 0000 14,315 0.0% Total Expense $ - $ 73 $ 5,724 $ 19,697 $ 64,410 227.0% Total Net Surplus/(Deficit) $ - $ (73) $ (5,724) $ (19,697) $ (64,410) -227.0% 2026-2027 Operating Budget | City of Madera 143
10203010 Public Works - Streets
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4346 Interfund Charges/ Cost Dist 120,000 123,000 123,000 123,000 126,074 2.5% 4355 Transfer-In 2,824,682 2,824,682 3,236,682 3,236,682 6,043,273 86.7% 4434 Grants 0 4,364 0 0 0 0.0%
4659 Refunds and Reimbursements 9,176 14,898 93,308 12,520 5,000 -60.1% 4676 Workers Comp Recovery - Wages 90 8,451 12,792 0 0 0.0% Total Revenue $ 2,953,948 $ 2,975,395 $ 3,465,783 $ 3,372,202 $ 6,174,347 83.1% 5000 Salaries/Full-time 432,123 521,544 397,523 472,177 378,399 -19.9% 5100 Salaries/Overtime 20,486 34,708 34,978 25,000 20,000 -20.0% 5105 Salaries/Leave Payout 4,607 7,336 2,797 0 0 0.0%
5110 Salaries/Uniform Pay 2,133 1,895 3,372 1,981 2,763 39.5% 5200 Salaries/Auto & Expense Allow 0 0 23 0 45 0.0%
5300 Public Employee Retirement Sys 60,862 64,334 43,577 54,559 40,236 -26.3% 5302 Long Term Disability Insurance 1,384 1,421 968 1,157 882 -23.8% 5303 Life Insurance Premiums 633 637 457 551 392 -28.9% 5304 Workers Compensation Insurance 39,502 50,354 90,382 92,023 134,078 45.7% 5305 Medicare Tax- Employer's Share 7,638 8,425 6,730 7,573 6,088 -19.6% 5306 Unfunded Accrued Liability 114,456 128,329 127,028 127,028 139,251 9.6% 5308 Deferred Compensation/Full-time 18,773 21,315 15,477 19,171 15,143 -21.0% 5309 Unemployment Insurance 1,292 1,964 1,922 1,764 1,377 -21.9% 5310 Section 125 Benefit Allow. 162,336 174,987 146,884 150,773 127,110 -15.7% 6402 Telephone/Fax Charges 2,176 743 639 750 780 4.0%
6403 Cell Phone Charges 0 788 1,797 2,300 2,366 2.9%
6404 Internet Charges 0 508 629 650 600 -7.7%
6411 Advertising/Bids and Notices 1,743 0000 0.0%
6413 Employee/Promotional Apparel 0000 2,485 0.0%
6416 Office Supplies/Expendable 1,206 865 980 2,000 1,200 -40.0% 6418 Postage / Other Mailing Charge 0 0 0 200 0 -100.0% 6425 Vehicle Fuel, Supplies & Maint 51,261 58,611 46,453 55,000 55,000 0.0% 6428 Repairs 98 0000 0.0%
6440 Contracted Services 774,836 439,271 952,315 1,185,580 3,420,144 188.5% 6450 Bad Debt Expense 0 661 0 0 0 0.0%
6516 Permits and Fees 0 318 295 1,500 300 -80.0%
6530 Conference/Training/Ed 9,397 15,762 21,105 22,400 15,795 -29.5% 6532 Maintenance/Other Supplies 216,876 200,486 116,645 297,000 145,000 -51.2% 6533 Street Signs/Lights 32,520 34,871 13,947 35,000 25,000 -28.6% 6560 Liability / Property Insurance 127,950 518,152 231,898 266,111 474,455 78.3% 6570 Settlements 20,606 0000 0.0%
6610 Contingency 0 0 0 38,347 0 -100.0%
6900 Interfund Charge - Fac. Maint. 12,144 12,144 12,144 12,144 11,985 -1.3% 6902 Interfund Charges- Central Sup 12,596 13,092 1,980 10,784 0 -100.0% 6907 Interfund Chrg/Vehicle Replcmt 143,014 90,662 351,928 351,928 293,114 -16.7% 6908 Interfund Chrg/Vehicle Maint. 166,471 134,102 143,136 143,136 140,389 -1.9% 6918 Interfund Charges- Comp Maint 45,724 53,982 51,925 51,925 16,325 -68.6% 6920 Interfund Charges - Computer Repl 21,310 12,968 16,231 16,231 40,159 147.4% 6924 Interfund Charges- Motor Rental 802 1,323 1,041 1,041 858 -17.6% 6926 Interfund Chg Risk Charges 0 55,975 48,456 48,456 89,864 85.5% 7000 Vehicles and Equipment 108,513 -288 13,011 14,041 0 -100.0% 7050 Construction/Infrastructure 19,441 0000 0.0%
8200 Transfer Out 100,000 0000 0.0%
Total Expense $ 2,734,907 $ 2,662,245 $ 2,898,671 $ 3,510,281 $ 5,601,583 59.6% Total Net Surplus/(Deficit) 219,041 $ $ 313,151 $ 567,112 $ (138,079) $ 572,764 514.8% 144 City of Madera | 2026-2027 Operating Budget
10203011 Public Works - Safe & Clean Initiative
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4355 Transfer-In 0 300,000 0 0 235,230 0.0%
4659 Refunds and Reimbursements 0 56 0 0 0 0.0%
Total Revenue $ 300,056 - $ $ - $ 235,230 - $ 0.0%
5000 Salaries/Full-time 35,274 127,847 167,862 170,093 199,002 17.0% 5005 Salaries/Part-time 27,401 0000 0.0%
5100 Salaries/Overtime 243 5,376 13,185 5,000 5,000 0.0% 5105 Salaries/Leave Payout 784 0 474 0 0 0.0%
5110 Salaries/Uniform Pay 571 839 1,164 795 1,575 98.1% 5300 Public Employee Retirement Sys 3,638 13,701 17,223 18,140 20,048 10.5% 5302 Long Term Disability Insurance 99 338 367 414 406 -1.9% 5303 Life Insurance Premiums 53 165 178 192 191 -0.5%
5304 Workers Compensation Insurance 5,096 12,118 9,497 9,669 10,686 10.5% 5305 Medicare Tax- Employer's Share 1,082 2,090 2,764 2,747 3,171 15.4% 5307 Deferred Comp/Part-Time 1,265 0000 0.0%
5308 Deferred Compensation/Full-time 1,356 5,290 6,688 7,136 8,200 14.9% 5309 Unemployment Insurance 314 713 781 693 785 13.3%
5310 Section 125 Benefit Allow. 14,778 26,931 36,608 39,236 43,390 10.6% 6402 Telephone/Fax Charges 0 0 0 200 0 -100.0%
6403 Cell Phone Charges 0 0 0 600 0 -100.0%
6404 Internet Charges 0 0 0 200 0 -100.0%
6425 Vehicle Fuel, Supplies & Maint 0 10,828 7,271 50,000 18,400 -63.2% 6440 Contracted Services 2,275 35,000 38,290 45,500 49,200 8.1% 6530 Conference/Training/Ed 0 0 0 1,750 125 -92.9%
6532 Maintenance/Other Supplies 303 2,622 6,034 15,000 15,000 0.0% 6560 Liability / Property Insurance 0 0 0 0679 0.0%
6610 Contingency 0 0 0 10,000 0 -100.0%
6907 Interfund Chrg/Vehicle Replcmt 0 0 49,153 49,153 49,547 0.8% 6908 Interfund Chrg/Vehicle Maint. 0 0 27,833 27,833 18,801 -32.5% 6920 Interfund Charges - Computer Repl 0000 8,266 0.0%
6926 Interfund Chg Risk Charges 0 0 0 0129 0.0%
8200 Transfer Out 0 110,000 0 0 0 0.0%
Total Expense $ 94,533 $ 353,859 $ 385,371 $ 454,351 $ 452,601 -0.4% Total Net Surplus/(Deficit) (94,533) $ $ (53,803) $ (385,371) $ (454,351) $ (217,371) 52.2% 2026-2027 Operating Budget | City of Madera 145
10203017 Public Works - Sidewalk Repair Team
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 5000 Salaries/Full-time 0000 239,647 0.0%
5100 Salaries/Overtime 0000 2,500 0.0%
5110 Salaries/Uniform Pay 0000 2,000 0.0%
5300 Public Employee Retirement Sys 0000 29,114 0.0%
5302 Long Term Disability Insurance 0 0 0 0541 0.0%
5303 Life Insurance Premiums 0 0 0 0284 0.0%
5305 Medicare Tax- Employer's Share 0000 3,670 0.0%
5308 Deferred Compensation/Full-time 0000 9,843 0.0%
5309 Unemployment Insurance 0 0 0 0952 0.0%
5310 Section 125 Benefit Allow. 0000 93,887 0.0%
6532 Maintenance/Other Supplies 0000 87,000 0.0%
Total Expense $ - $ - $ - $ 469,438 - $ 0.0%
Total Net Surplus/(Deficit) $ - $ - $ - $ (469,438) - $ 0.0% 146 City of Madera | 2026-2027 Operating Budget
10203020 Public Works - Graffiti Abatement
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4346 Interfund Charges/ Cost Dist 60,000 61,500 61,500 61,500 63,038 2.5% 4355 Transfer-In 84,000 84,000 83,122 83,122 97,267 17.0% 4659 Refunds and Reimbursements 0 0 2,559 0 0 0.0%
Total Revenue $ 144,000 $ 145,500 $ 147,181 $ 144,622 $ 160,305 10.8% 5000 Salaries/Full-time 47,274 47,617 86,137 100,664 111,335 10.6% 5100 Salaries/Overtime 11,663 -110 2,997 300 2,000 566.7% 5105 Salaries/Leave Payout 0 0 391 0 0 0.0%
5110 Salaries/Uniform Pay 229 496 688 388 763 96.6%
5300 Public Employee Retirement Sys 7,056 5,877 9,259 11,412 12,043 5.5% 5302 Long Term Disability Insurance 148 145 233 271 270 -0.4% 5303 Life Insurance Premiums 59 69 104 117 113 -3.4%
5304 Workers Compensation Insurance 4,299 5,086 3,166 3,223 5,343 65.8% 5305 Medicare Tax- Employer's Share 860 727 1,316 1,507 1,676 11.2% 5306 Unfunded Accrued Liability 15,772 17,684 17,505 17,505 19,189 9.6% 5308 Deferred Compensation/Full-time 1,835 2,100 3,453 4,172 4,631 11.0% 5309 Unemployment Insurance 121 192 363 345 384 11.3%
5310 Section 125 Benefit Allow. 17,306 32,609 44,617 47,978 53,387 11.3% 6403 Cell Phone Charges 0 0 0 600 550 -8.3%
6425 Vehicle Fuel, Supplies & Maint 16,437 14,233 4,320 17,000 15,000 -11.8% 6440 Contracted Services 0 71 0 100 125 25.0%
6532 Maintenance/Other Supplies 9,842 3,636 4,472 16,000 15,400 -3.8% 6560 Liability / Property Insurance 1,558 1,736 648 744 508 -31.7% 6902 Interfund Charges- Central Sup 0 0 0 693 0 -100.0% 6907 Interfund Chrg/Vehicle Replcmt 9,667 21,333 16,000 16,000 16,000 0.0% 6908 Interfund Chrg/Vehicle Maint. 8,710 7,027 7,934 7,934 15,255 92.3% 6920 Interfund Chg Computer Replace 0000 4,133 0.0%
6926 Interfund Chg Risk Charges 0 188 135 135 96 -28.9% 8200 Transfer Out 0 290,000 0 0 0 0.0%
Total Expense $ 152,836 $ 450,717 $ 203,737 $ 247,088 $ 278,201 12.6% Total Net Surplus/(Deficit) (8,836) $ $ (305,217) $ (56,556) $ (102,466) $ (117,896) -15.1% 2026-2027 Operating Budget | City of Madera 147
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 another moderate decrease in total development entitlement application volumes, which aligns with continued suppressed building construction related activity. Based upon most recent data and consensus
forecasting Residential development (overall single‑family and multi-family housing units per year) has remained stagnant over the last decade. The overall number of single‑family and multi-family housing units being built represents
approximately one‑third of what planners estimate is needed to meet state mandated California Regional Housing Needs Allocation (RHNA) housing supply. While California’s housing market has cooled, that hasn’t translated into meaningful price 148 City of Madera | 2026-2027 Operating Budget
Planning Department
relief. Without sustained increases in housing production, supply constraints will prevent significant declines in home prices.
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 Community Development Departments have observed a
recent spike in multi-family permitting activity which is positive for purposes of fulfilling needs for both supply and choice. The majority of this activity was entitled during the years preceding the 25/26 fiscal year.
All remaining budgeted personnel vacancies in the
Department were filled with hires in both the Planning
Manager and Senior Planner positions midway through the 25/26 fiscal year. Immediate priority is being given to ensuring entitlement applications are processed in a timely manner as well as addressing cohesion and efficiency in department practices, policies, and considerations respective to
organizational structures, processes, and tools within and between City Departments. In the interest of improving
performance, continued efforts have been made by staff to further streamline processes to accelerate production, foster accountability and better transparency. These efforts are considered paramount to the City’s ability to provide effective, accessible and responsive Planning services in order to continue to improve performance and service for the City’s customers; and better meet expectations of the City Council, the business of the City and that of its citizens and
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 & operative plans, the
City Zoning Ordinance, the Subdivision Map Act and
enacted State legislation, codes and regulations.
▪ Provides plan check reviews of new and remodeled
residential, commercial, industrial, and public
buildings for compliance with local ordinances, zoning
regulations and project conditions of approval.
▪ Provides site inspection of new/remodeled
commercial, industrial, and public buildings to ensure
development conforms with project conditions of
approval.
▪ Provides interdepartmental support and
documentation for Capital Improvement Program
projects as well as for state and federal grant funded
programs and projects.
▪ Provides Geographic Information Systems (e.g., maps
and data) support to multiple City departments.
▪ Provides intellectual support to all City departments and partnering agencies via preparation of a myriad
2026-2027 Operating Budget | City of Madera 149
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 a text amendment
to the Zoning Ordinance of the City Municipal Code to
establish a Commercial Color Palette program,
establishing exterior paint color standards for
construction of new buildings and repainting of
existing buildings within Commercial Zone districts.
▪ The Planning Department, in collaboration with the
Finance and Building Departments, participated in
Madera Coalition for Community Justice workshops
to assist new business interests with understanding
the City’s business and building permit processes,
including applicability of various federal, state and
local standards and regulations.
▪ Affordable Infill Housing Acceleration Grant.
Obtained suballocated grant funding for purposes of
facilitating development of a new catalytic mixed-use
affordable housing development project on a vacant
city-owned parcel at E St. & Yosemite Ave. in
downtown.
▪ General Plan Housing Element. Managed and
prepared 2024-2032 Housing Element update and
implemented required rezone program actions for
adoption by the City Council to achieve compliance
with the statutory requirements of State’s 6th cycle
housing element process.
▪ General Plan Safety Element. Participated in the
update of the Madera County Multi-Jurisdictional
Local Hazard Mitigation Plan and prepared the plan
for adoption and incorporation into the Safety
Element of the City’s General Plan.
▪ Staffing. Filled the vacant Planning Manager and
Senior Planner positions in the Planning Department.
All budgeted positions are filled.
▪ Adopted an updated Community Development
Department policy and eligibility checklist to provide
City customers and staff with objective standards and
a streamlined approval procedure for SB9 twodwelling unit, lot split and Accessory Dwelling Unit (ADU) projects.
▪ Participated in preliminary meetings with the San
Joaquin Joint Powers Authority and County of Madera
for the Madera Amtrak station relocation and Transit
Station Specific Plan projects within the southeast
area of the City’s Sphere of Influence.
▪ 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 2025/26:
Type # of
Applications
Annexation 0
Business License Review 158
Conditional Use Permit 17
General Plan Amendment 3
Home Occupational Permit 60
Lot Line Adjustment 0
Precise Plan 1
Prezone / Rezone 1
Sign Permit 30
Site Plan Review 18
Tentative Parcel Map 3
Tentative Subdivision Map 3
Temporary Use Permit 35
Variance 0
Zoning Clearance / Conformance
Review 45
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 – retail, service, restaurant,
automotive-related (e.g., sales, service, parts &
150 City of Madera | 2026-2027 Operating Budget
storage, carwash & drive-through), personal service
(e.g., barber/beauty salons & day spa/massage
parlors), and grocery/market uses, etc.
▪ Multiple infill residential projects including new single family residential dwellings, accessory dwelling units, duplexes, triplexes.
▪ Stadium & Pecan Residential Housing Development
Project. Approved a Precise Plan for the construction
of a 102 dwelling unit multi-family residential housing development project on ±4.93 acres of land at the
northeast corner of Stadium Road and Pecan Avenue.
▪ Foxglove & Schnoor Commercial Development
Projects. Approvals for the subdivision of a +2.30-
acre parcel located on the west corner of the
intersection of Foxglove Way and North Schnoor
Avenue and the development of a drive-thru carwash,
automotive service (fueling)station with convenience
market and drive thru fast food.
▪ Villages at Almond Grove Large Lot Subdivisions –
West of Road 23 between Avenue 17 and Avenue 16,
and south of Avenue 16 between Road 23 and Road
24. Subdivision of 661-acres into 26 large lots and 13
Outlots and subdivision of 645-acres into 21 large lots and 16 Outlots, for financing and conveyance to
facilitate future phased subdivision and development
for the approved Villages at Almond Grove
Development. Future phased subdivision and
development of lands within the large lotsubdivisions
will yield approximately 5,007 residential lots.
▪ Camarena Health. Adaptive reuse of an existing
building and development of a vacant parcel with
associated surface parking at the northerly and
easterly corners of Gateway Drive and 3rd Street for a
new Camarena Health facility.
Active Planning Projects:
▪ Granite Creek. 176-acre annexation and
Neighborhood Plan incorporating Low, Medium &
High Density Residential, Village & Neighborhood
Mixed-Use, Public & Semi-Public and Open Space land
uses at the northwest corner of Rd. 24 and Sunset
Avenue. Phase I includes 345 single-family residential
lots.
▪ 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.
▪ Vertically Integrated Cannabis Facility. Annexation,
Pre-Rezoning, and Site Plan Review for ±5-acres of
land located on the south side of Avenue 13 between
Road 25½ and Road 26. Includes cannabis permits for
vertically integrated manufacturing distribution, and
cultivation licensing. Proposed construction and
operations include a 33,750 sq. ft. cannabis
cultivation building, 7,500 sq. ft. building for a R&D
and manufacturing laboratories, a processing area,
tissue culture facility, and 3,000 sq ft retail building. ▪ West Pecan Avenue and Road 26 Specific Plan. A
±343-acre specific plan, annexation, and associated
entitlement applications for subdivision and
development with Low, Medium, & High Density
Residential (approximately 1,500 units in multiple
phases), Light industrial & Business Park, Commercial,
Mixed use and Open Space. Located between West
Pecan Avenue and Avenue 12 and between Road 26
and Road 26 ½.
▪ Madera Unified School District (MUSD) Island
Annexation - Northwest corner of Stadium Road and
West Almond Avenue. ±18.61-acres annexation for
Public Facilities (PF).
Non-entitlement project tasks:
▪ Collaborated with outside agencies through the
entitlement process of various commercial and
residential projects.
▪ Completed numerous GIS projects in support of City
department needs, including updates to City parcel,
street and GIS layers as well as mapping efforts for
various purposes.
▪ Assisted City Departments with National
Environmental Policy Act (NEPA) and California
2026-2027 Operating Budget | City of Madera 151
Environmental Quality Act (CEQA) compliance for City
Capital- and Grant-funded projects and programs;
including but not limited to preparation of documents
and findings for:
o City Council adoption of a Mitigated Negative
Declaration and Mitigation Monitoring and
Reporting Program prepared for the Northeast
Water Storage Tank, Booster Pump Station and
Transmission Main Project, City Project W-T0001.
o Federal Transit Administration (FTA) acceptance
of a Categorical Exclusion for the renovation of
the Madera Intermodal Transit Facility at E and
5th Streets.
▪ General Plan Housing and Safety Element Updates
and Implementation. Management, participation,
coordination and collaboration with the Department
of Housing & Community Development (HCD)
contract consultants and City staff across multiple
City Departments relative to the preparation of the
6th Cycle Housing Element Update and adoption of
the Local Hazard Mitigation Plan.
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;
purchase and implement new application and
property management software to afford the City and
its customers contemporary solutions (e.g., A.I.
Integration) for the effective, efficient and
transparent processing and tracking of development
applications and code enforcement actions within the
Community Development, Public Works and Police
Departments.
▪ 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.
▪ Continue to pursue grant funding opportunities which
will help facilitate community planning and
development initiatives that will encourage and
incentivize housing and economic development,
supplement infrastructure and CIP projects, and
contribute to additional open space and recreational
opportunities.
▪ Continue partnerships and collaboration with outside
agencies and organizations with the preparation,
adoption and implementation of ordinances, plans,
and policies.
▪ Provide training opportunities for both staff and the Planning Commission, including attendance at the
League of California Cities Planning Commissioners
Conference and at the American Planning Association
Conference.
▪ Continue efforts related to the adoption of updates
to the 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.
Changes/Additions to Budget
▪ $300,000 of General Fund resources are appropriated
for planning & environmental work ($100,000) and
statutory updates to the Safety and Environmental
Justice Elements of the City General Plan ($200,000).
Department Staffing & Structure
The Planning Department has 5 budgeted positions, all of which are filled. 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.
152 City of Madera | 2026-2027 Operating Budget
10204100 Planning
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4080 Cannabis Revenue 0 0 20,391 0 0 0.0%
4249 Zoning/Land Use/Annex Fees 217,907 159,337 232,796 175,000 200,000 14.3% 4434 Grants 62,560 305,296 0 0 0 0.0%
4659 Refunds and Reimbursements 50 0 185 0 0 0.0%
Total Revenue $ 280,517 $ 464,633 $ 253,372 $ 175,000 $ 200,000 14.3% 5000 Salaries/Full-time 307,463 298,746 407,277 486,193 570,597 17.4% 5005 Salaries/Part-time 45,623 24,216 21,322 24,128 24,461 1.4% 5100 Salaries/Overtime 10,265 6,451 1,986 7,500 3,000 -60.0% 5105 Salaries/Leave Payout 12,565 2,503 0 0 0 0.0%
5200 Salaries/Auto & Expense Allow 128 128 118 0 129 0.0% 5300 Public Employee Retirement Sys 38,738 37,251 46,597 56,087 62,452 11.3% 5302 Long Term Disability Insurance 970 874 1,180 1,365 1,738 27.3% 5303 Life Insurance Premiums 250 243 275 363 380 4.7%
5304 Workers Compensation Insurance 27,562 43,759 17,917 18,242 17,422 -4.5% 5305 Medicare Tax- Employer's Share 5,547 5,115 6,366 7,672 8,801 14.7% 5306 Unfunded Accrued Liability 71,817 80,522 79,706 79,706 87,375 9.6% 5307 Deferred Comp/Part-Time 174 0000 0.0%
5308 Deferred Compensation/Full-time 9,037 11,477 15,419 13,215 22,454 69.9% 5309 Unemployment Insurance 1,066 1,227 1,852 1,290 1,462 13.3% 5310 Section 125 Benefit Allow. 64,363 70,403 77,215 83,389 113,297 35.9% 6402 Telephone/Fax Charges 3,531 1,925 557 2,655 2,735 3.0% 6403 Cell Phone Charges 0 1,626 958 1,300 1,300 0.0%
6404 Internet Charges 0 505 626 800 800 0.0%
6405 Copier Lease/Paper Charges 2,470 1,280 2,756 1,750 2,911 66.3% 6411 Advertising/Bids and Notices 12,439 16,125 5,718 20,500 17,750 -13.4% 6414 Professional Dues 957 0 0 3,529 3,786 7.3%
6415 Publications/Subscriptions 433 647 556 1,850 1,845 -0.3% 6416 Office Supplies/Expendable 2,403 1,923 610 2,500 3,400 36.0% 6417 Software Costs 0 0 13,718 14,200 13,200 -7.0%
6418 Postage / Other Mailing Charge 3,509 2,263 1,565 4,000 3,115 -22.1% 6419 Food 483 376 13 1,000 1,200 20.0%
6423 Office Furniture 0 0 0 3,400 4,400 29.4%
6440 Contracted Services 77,727 -5,080 2,623 545,000 300,000 -45.0% 6447 Cap/Master/Other Plan Updates 97,153 -110,873 0 0 0 0.0% 6451 Bank Service Charges 902 523 706 500 0 -100.0%
6530 Conference/Training/Ed 11,114 983 2,566 19,200 20,200 5.2% 6536 Tuition Reimbursement 0 0 0 1,000 1,220 22.0%
6900 Interfund Charge - Fac. Maint. 10,135 10,135 10,135 10,135 10,003 -1.3% 6902 Interfund Charges- Central Sup 152 76 224 237 0 -100.0% 6918 Interfund Charges- Comp Maint 22,169 26,173 25,175 25,175 28,638 13.8% 6920 Interfund Charges - Computer Repl 10,333 6,288 7,870 7,870 32,920 318.3% 6924 Interfund Charges- Motor Rental 680 1,120 979 979 936 -4.4% 7000 Vehicles and Equipment 0000 10,500 0.0%
Total Expense $ 852,156 $ 538,930 $ 754,586 $ 1,446,730 $ 1,374,427 -5.0% Total Net Surplus/(Deficit) (571,640) $ $ (74,297) $ (501,214) $ (1,271,730) $ (1,174,427) 7.7% 2026-2027 Operating Budget | City of Madera 153
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 3 weeks. Department
timeline goals for completion of initial project permit plan 154 City of Madera | 2026-2027 Operating Budget
Building Department
reviews range from 4 to 6 weeks and timeline goals for
completion of subsequent plan reviews range from 3 to 4 weeks. The City contracts with 2 Consultants who perform plan reviews and field inspections to ensure compliance with the California Building Codes; these consultants include the contracted certified Fire Marshall and Certified Access Specialists (CASp).
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 2025/26:
▪ The Building Division was active in issuing 1,417
building permits. That reflects a reduction (consistent with industry downward trends) of approximately
697 permits compared to the 2,115 building permits
issued in the previous fiscal year.
▪ Remarkable strides were made toward achievement
of project processing timeline goals, which rose to an
85% success rate for initial permit plan reviews
completed; a 28% increase over the prior fiscal year
(with over 70% of initial reviews being completed in a
shorter timeframe of 4 weeks or less). The average
number of days required to complete initial plan
reviews was 21 days. Subsequent reviews were
performed at a 75% success rate, a 27% increase over
the prior fiscal year. The average number of days
subsequent plan reviews took to complete was 13
days. These statistics represent improvement in
average permit plan check processing timelines by
more than 3 business weeks over the prior fiscal year.
▪ The Building Division performed 4,087 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 423 Residential PV permits
have been issued from the beginning of the FY to
present. Of those, 315, or 74.5%, were processed
and approved through the SolarAPP+ application.
o Electronic Permit Submittal Process. Full
implementation of this new process has been
completed. Our Front Counter and Plan Review
Teams utilize the Bluebeam Sessions Module to
distribute all plan check projects. This eliminates
the need for complex copies of plans, expediting
the review process and saving customers the
time and expense of submitting paper copies.
Also, the in house Plans Examiner workstation
has been fully equipped to allow for fully
electronic plan checks.
2026-2027 Operating Budget | City of Madera 155
o Field Inspector App. This program has enabled
Building Inspectors to update inspection statuses
in real time from the field. However, Our Division
is transitioning out of the Field Inspector App and
implementing the use of the Inspection Entry
Module in Munis. Since this program is directly
integrated with Munis it offers a more stable
interface and mapping capabilities.
• Staff performed and completed International Code
Council (ICC) development programs and training to
obtain professional certifications within the plans
examination, technical permitting and inspections
disciplines.
• The Building Department, in collaboration with the
Finance and Planning Departments, participated in
Madera Coalition for Community Justice workshops
to assist new business interests with understanding
the City’s business and building permit processes,
including applicability of various federal, state and
local standards and regulations.
Notable completed projects include:
▪ Gas Station/Convenience store on Almond Ave.
▪ 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 of Fresno and Madera Counties intellectual
and developmental disability center on Country Club
Drive.
▪ The Stiiizy Cannabis dispensary on Country Club Drive and the Cannable Cannabis dispensary on Yosemite
Avenue.
▪ Daiso on Cleveland Ave.
▪ Bank of America Remodel on E. Yosemite Ave.
▪ Camarena Health Center (Dental) on Almond Ave.
▪ Crunch Fitness on Country Club Dr.
▪ Happy Tree Nuts remodel on Independence Dr.
▪ Madera Rescue Mission on Clinton St.
▪ 684.7 KW PV Solar System at 2091 W. Cleveland Ave.
▪ 73 KW PV Solar System on Madera Amb Endoscopy
on Almond Ave.
Notable projects under construction:
▪ Full Throttle Warehouse and Manufacturing on
Condor Dr.
▪ Miles Chemical (Phase 1 + Phase 2) on Pecan St.
▪ Camarena Health Center and P.A.C.E. on E. Yosemite
Ave.
▪ Camarena Health Center Primary and Urgent Care on
N. Gateway Ave.
▪ Burger King Exterior Remodel on Country Club Dr.
▪ Nutwork Custom Processing (Sorting & Packing Line)
on Independence Dr.
▪ Church Remodel on S. Granada St.
▪ Bath and Body Works on W. Cleveland Ave.
▪ The Almond Company - Pasteurization Facility on S.
Pine St.
▪ 7 Unit Apartment Complex on D St.
▪ 5 Duplexes on W. Park St.
▪ Solar Canopy/Carports 243 KWDC/ESS on E. Yosemite
Ave.
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.
156 City of Madera | 2026-2027 Operating Budget
▪ The Department:
o Will continue to coordinate with Tyler
Technologies to unlock available Munis modules,
which will enable more interdepartmental
collaboration.
o The Munis’ Notification module has been fully
implemented. Notification of Inspection statuses
automatically generated by Munis are sent to our
customers via email. This has allowed us to
eliminate the paper correction notices and utilize
the automatic email notifications through the
Field Inspector App and Munis.
o The Customer Self-Service (CSS) Portal in Munis
has been implemented to allow for electronic
permit applications and plan submittals to
streamline and expedite the plan check review
and permitting process. It is currently only
offered to a small number of customers. The goal
is to set up the online payments before offering
the CSS Portal option to all our customers.
o Will continue to organize and facilitate regular
meetings of the Building, Planning, Engineering
and Public Works Departments to ensure cohesive
functioning and the implementation of
efficiencies and strategies to streamline
Community Development processes.
o Will continue to require that staff attend the
yearly CALBO Education Weeks. CALBO offers
training sessions on a variety of code topics,
ranging from traditional trades to Accessibility.
Continue the training program with a series of
virtual training sessions through CALBO and ICC.
A program has been implemented to utilize SB
1186 funds (requiring cities and counties to collect
a $4 fee applied to all local business permits and
renewals) to promote disability access and protect
businesses from frivolous or predatory lawsuits.
This fund will be used to train staff in Accessibility
issues and solutions to better assist customers.
▪ Will continue to improve transparency and
implement new options for accessibility and selfserve for customers; including but not limited to participation in the purchase and implementation of
new application and property management software
to afford the City and its customers contemporary
solutions (e.g., A.I. integration) for the effective,
efficient and transparent processing and tracking of
development applications and code enforcement
actions within the Community Development, Public
Works and Police Departments.
Department Fund Summary
The Building Division currently has six budgeted full-time positions, and two contracted consultants who provide plan review and inspection services.
The Building Department is currently staffed with:
▪ Chief Building Official
▪ Two Building Inspectors
▪ One Plans Examiner
▪ One Permit Technician
▪ One Administrative Assistant
▪ Two contracted consultants who provide plan check,
inspection and specialized professional services.
2026-2027 Operating Budget | City of Madera 157
10204200 Building
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4100 Permit Fees 56,442 37,636 30,653 44,000 32,000 -27.3% 4103 Revenue/ Energy Regulation Fee 16,575 11,306 9,450 12,650 9,300 -26.5% 4104 Permits - Fire 104,077 61,823 33,482 66,000 37,000 -43.9% 4105 Permits - Building 813,504 672,194 543,450 700,000 523,500 -25.2% 4106 Permits - Electrical 50,182 35,289 22,893 44,000 26,400 -40.0% 4108 Permits - Mechanical 13,344 17,663 11,882 18,000 12,900 -28.3% 4109 Permits - Plumbing 24,311 12,091 6,668 15,000 7,650 -49.0% 4119 S.M.I.P. - City Share 3,051 738 122 1,200 1,200 0.0% 4121 SB-1186 City Share - Bldg 1,877 -28 -230 5,000 500 -90.0% 4208 Late Payment/Other Penalty 39,345 47,773 41,851 45,000 45,100 0.2% 4222 Overtime Fees 63,748 16,622 19,249 12,900 24,620 90.9% 4225 Revenue/ Plan Archival Fees 21,958 7,077 5,616 9,000 7,100 -21.1% 4226 Plan Check Fees 271,535 168,874 239,269 154,000 298,630 93.9% 4434 Grants 0 76 0 60,000 60,000 0.0%
4657 Miscellaneous Revenue 3,153 1,993 1,800 2,272 1,972 -13.2% Total Revenue $ 1,483,100 $ 1,091,129 $ 966,155 $ 1,189,022 $ 1,087,872 -8.5% 5000 Salaries/Full-time 398,524 385,883 440,739 468,767 508,360 8.4% 5100 Salaries/Overtime 8,503 3,367 2,105 5,000 4,000 -20.0% 5105 Salaries/Leave Payout 12,229 911 0 0 0 0.0%
5110 Salaries/Uniform Pay 571 786 893 500 1,000 100.0%
5200 Salaries/Auto & Expense Allow 129 129 118 0 129 0.0% 5300 Public Employee Retirement Sys 49,965 47,300 48,427 52,437 54,348 3.6% 5302 Long Term Disability Insurance 1,270 1,148 1,149 1,265 1,265 0.0% 5303 Life Insurance Premiums 349 391 391 433 429 -0.9%
5304 Workers Compensation Insurance 33,448 43,656 21,620 22,012 19,882 -9.7% 5305 Medicare Tax- Employer's Share 6,921 6,152 6,524 7,006 7,588 8.3% 5306 Unfunded Accrued Liability 86,216 96,665 95,686 95,686 104,893 9.6% 5307 Deferred Comp/Part-Time 313 85 0 0 0 0.0%
5308 Deferred Compensation/Full-time 8,765 10,394 11,812 12,830 14,238 11.0% 5309 Unemployment Insurance 1,176 1,296 1,462 1,290 1,462 13.3% 5310 Section 125 Benefit Allow. 65,934 108,869 116,977 142,454 126,210 -11.4% 6402 Telephone/Fax Charges 6,857 2,844 1,121 0 0 0.0%
6403 Cell Phone Charges 0 2,923 2,497 3,200 2,600 -18.8% 6404 Internet Charges 0 707 876 780 4,800 515.4%
6405 Copier Lease/Paper Charges 17,176 9,538 2,127 5,857 5,800 -1.0% 6411 Advertising/Bids and Notices 0000 3,600 0.0%
6413 Employee/Promotional Apparel 0 0 0 0500 0.0%
6414 Professional Dues 1,538 665 460 1,810 3,000 65.7%
6415 Publications/Subscriptions 0 0 3,732 7,460 1,000 -86.6% 6416 Office Supplies/Expendable 10,197 3,499 347 3,500 4,100 17.1% 6417 Software Costs 0000 4,500 0.0%
6418 Postage / Other Mailing Charge 19 9 51 500 500 0.0% 6419 Food/Meals 0 0 341 1,000 1,000 0.0%
6423 Office Furniture 0000 5,000 0.0%
6425 Vehicle Fuel, Supplies & Maint 4,068 3,796 1,962 4,410 5,000 13.4% 6440 Contracted Services 312,882 279,471 150,154 416,500 350,000 -16.0% 6451 Bank Service Charges 34,371 11,991 3,232 15,000 15,000 0.0% 6530 Conference/Training/Ed 3,916 9,254 11,768 12,855 29,630 130.5% 6532 Maintenance/Other Supplies 1,003 1,352 17 540 1,500 177.8% 6536 Tuition Reimbursement 0000 2,400 0.0%
6560 Liability / Property Insurance 1,059 1,202 1,640 1,882 1,686 -10.4% 6562 Retiree Insurance Premiums 978 -990 1,002 1,200 1,140 -5.0% 158 City of Madera | 2026-2027 Operating Budget
10204200 Building
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 6900 Interfund Charge - Fac. Maint. 9,125 9,125 9,125 9,125 9,006 -1.3% 6902 Interfund Charges- Central Sup 86 274 0 435 0 -100.0% 6907 Interfund Chrg/Vehicle Replcmt 4,350 6,623 8,707 8,707 9,200 5.7% 6908 Interfund Chrg/Vehicle Maint. 8,433 6,824 7,705 7,705 7,403 -3.9% 6918 Interfund Charges- Comp Maint 22,169 26,173 25,175 25,175 52,879 110.0% 6920 Interfund Charges - Computer Repl 10,333 6,288 7,870 7,870 59,823 660.1% 6924 Interfund Charges- Motor Rental 1,194 1,962 1,725 1,725 1,109 -35.7% 6926 Interfund Chg Risk Charges 0 130 343 343 319 -7.0% 7000 Vehicles and Equipment 39,855 0 192 1,600 0 -100.0% Total Expense $ 1,163,922 $ 1,090,692 $ 990,070 $ 1,348,859 $ 1,426,299 5.7% Total Net Surplus/(Deficit) 319,177 $ $ (23,915) 437 $ $ (159,837) $ (338,427) -111.7% 2026-2027 Operating Budget | City of Madera 159
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 for serving our community.
The Engineering Division includes both Inspection and Design.
The Inspection team provides construction management and inspection services on private development projects,
encroachment permit projects, and Capital Improvement
Program projects.
The Design team provides engineering and public facility design, plan review, administration, permitting, and
construction of public works and development projects,
including infrastructure, Capital Improvement Program, and replacement projects.
In addition, the department is responsible for enhancing mobility and safety citywide through ongoing transportation planning, traffic engineering, and signal operations activities.
Responsibility
The Engineering Department, under the direction of the City Engineer, is 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
160 City of Madera | 2026-2027 Operating Budget
Engineering Department
▪ Serve as the construction manager for projects not
initiated in the Engineering Department, which
include James Taubert Park, Lions Town & Country
Park Trail Improvements 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 Annual and Five-Year updates to
Groundwater Sustainability Plan (GSP) and the
Domestic Well Mitigation Program (DWMP)
▪ 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 2025/26:
▪ Submitted 9 applications (All Federal) to various
agencies and offices to secure additional project
funding. In recent years, federal funding and grants
have been lessening, however staff remains
committed to applying for all available opportunities.
Funding was secured for one of the City’s key
projects:
o Congressionally Directed Spending – Awarded
$2,000,000 for Phase IV of the Avenue 13 Sewer
Main Rehabilitation Project
▪ Renewed the City’s on-call program, originally set up in FY 2024/25, for the first of two allowable 1-year
extensions. As part of the on-call program renewal,
the following task orders have been issued:
o 2 Drainage Studies
o 1 Environmental Analysis
o 1 Master Sanitary Sewer Plan
o 1 Sewer Project
o 4 Park Projects
o 3 Street Project
o 1 Traffic Signal Project
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:
▪ City Street 3R and ADA, Cycle 2022/23 – Various
locations – Currently Under Construction
▪ RMRA Seals and Overlay, Cycle 2021/22 and FY 24
Street Rehab Projects– out for bid Summer 2026
▪ Partnered with Caltrans for the Downtown CAPM
project, which will include a reconfiguration of
Yosemite Ave in Downtown. Caltrans will manage the
construction which is anticipated to begin this fiscal
year.
2026-2027 Operating Budget | City of Madera 161
Managing the design and construction of multiple
pedestrian facilities, including:
▪ Schnoor Avenue sidewalk project from Sunset to
Riverside (Congestion Management and Air Quality
(CMAQ) and Measure T) – Construction to begin late
summer.
▪ Washington School sidewalk project (CMAQ) –
Construction to begin late summer.
▪ Affordable Housing and Sustainable Communities
(AHSC) grant project, which includes 2.5 miles of
sidewalks, bike lanes, stop sign flashers, and rapid
flashing pedestrian crossing beacons.
▪ Granada pedestrian crosswalk at Town and Country
Park – Construction was completed in April of this
year
Managing the design and construction of new traffic
signals at:
▪ Lake Street and Sherwood Way – Construction is
complete and traffic signal is operational with final
closeout pending.
▪ Lake/4th/Central Intersection roundabout. The
intersection is currently progressing toward design of
a roundabout as a result Council’s direction to
upgrade from a previously planned traffic signal.
▪ Intersections of Olive Avenue at Knox Street
▪ Cleveland and Granada Traffic Signal – Project was
awarded in February of this year. Completion
anticipated February 2027 due to long lead times for
signal components.
▪ D Street and South Street Traffic Signals - Project was awarded in February of this year. Completion
anticipated February 2027 due to long lead times for
signal components.
Bridges:
▪ Managing design of a new arterial width bridge over
the Fresno River at Westberry Boulevard that is
presently 90% complete and in the permitting stage.
Construction schedule will be determined following
identification of full funding for the estimated
$16,000,000 project.
▪ Replace the Clark Street Bridge located just west of
Country Club Drive resulting from a recent fire that
destroyed the bridge. Currently working with Caltrans
and the Bureau of Reclamation on right-of-way
issues.
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. Project is currently new under
construction with a currently anticipated completion
of Spring 2027.
▪ Clinton Ave Sewer & Water Project – Repair &
rehabilitation of sewer mains and water lines on
Clinton Avenue between Tozer Street and Vineyard
Avenue.
▪ State Route 145 Water Main Replacement Project –
Replacement of water mains on Yosemite Avenue,
Gateway Drive, and Madera Avenue. Project is
currently under construction and is expected to be
complete this summer.
▪ Fairgrounds Lift Station – Replacement of outdated
pumps and upgrading of associated electrical
systems. Project is under construction but mostly
complete, awaiting the delivery of a new backup
generator. Construction is expected to be completed
by the end of June.
▪ WWTP Improvements – Continued construction
oversight of new screening facility at the headworks,
recoating of the digesters. New wet well to be
constructed upon approval of costs. Anticipated
completion of all work by end of 2026.
▪ Through May 15, 2026, 186 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 spent all $23 million in American
Recovery Act funding, meeting our December 2026
deadline.
162 City of Madera | 2026-2027 Operating Budget
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.
As a result of enhanced salaries and hiring bonuses,
the City has retained two Deputy City Engineers
▪ 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 with consideration
to utilizing the last available one-year extension
before the end of the calendar year.
Changes/Additions to Budget
In addition to capital projects, the department Budget for FY 26/27 includes the addition of one Deputy City Engineer position, previously approved by the City Council. A portion of that cost will be funded by CIP projects.
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
▪ 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:
▪ 18 full-time positions, 2 vacant
▪ 2 part-time positions
2026-2027 Operating Budget | City of Madera 163
10204300 Engineering
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4100 Permit Fees 2,421 1,586 1,362 2,500 1,500 -40.0%
4104 Permits - Encroachment 47,478 37,525 70,410 45,000 50,000 11.1% 4216 Inspection/Plan Check Fees 117,761 205,522 132,682 150,000 150,000 0.0% 4320 Capital Contribution 0 0 25,000 0 0 0.0%
4344 Interfund Charges/ Project Mgt 954,652 1,217,035 578,094 943,843 963,000 2.0% 4347 Intrfnd Charges/ LA Zone Fees 53,062 19,684 19,684 19,684 19,685 0.0% 4355 Transfer-In 684,360 701,800 671,000 671,000 686,275 2.3% 4434 Grants 0 84 0 0 0 0.0%
4657 Miscellaneous Revenue 106,869 33,328 23,258 0 0 0.0% 4659 Refunds and Reimbursements 0 6,503 19,392 0 0 0.0% Total Revenue $ 1,966,603 $ 2,223,067 $ 1,540,881 $ 1,832,027 $ 1,870,460 2.1% 5000 Salaries/Full-time 1,178,307 1,280,672 1,354,986 1,664,166 2,060,144 23.8% 5005 Salaries/Part-time 136,268 126,771 84,877 121,617 105,326 -13.4% 5100 Salaries/Overtime 3,418 1,586 518 2,500 2,000 -20.0% 5105 Salaries/Leave Payout 3,553 2,143 4,647 0 0 0.0%
5110 Salaries/Uniform Pay 1,357 750 643 900 1,250 38.9% 5200 Salaries/Auto & Expense Allow 1,029 1,029 943 900 1,029 14.3% 5300 Public Employee Retirement Sys 142,281 151,055 153,517 190,420 220,022 15.5% 5302 Long Term Disability Insurance 3,304 3,333 3,147 4,030 4,177 3.6% 5303 Life Insurance Premiums 893 987 896 1,201 1,176 -2.1% 5304 Workers Compensation Insurance 100,075 155,922 57,453 58,496 56,796 -2.9% 5305 Medicare Tax- Employer's Share 19,889 21,109 21,566 26,805 32,292 20.5% 5306 Unfunded Accrued Liability 232,686 260,889 258,244 258,244 283,093 9.6% 5307 Deferred Comp/Part-Time 234 0 0 147 0 -100.0%
5308 Deferred Compensation/Full-time 40,325 44,858 46,465 60,753 75,251 23.9% 5309 Unemployment Insurance 2,781 3,828 4,500 4,138 4,794 15.9% 5310 Section 125 Benefit Allow. 225,149 266,130 236,763 320,389 322,055 0.5% 6401 Gas and Electric Utilities 26,284 30,238 24,434 36,500 33,000 -9.6% 6402 Telephone/Fax Charges 10,081 5,342 1,584 4,600 400 -91.3% 6403 Cell Phone Charges 0 3,301 2,712 3,560 4,945 38.9% 6404 Internet Charges 0 1,402 1,737 1,600 1,675 4.7%
6405 Copier Lease/Paper Charges 10,595 7,196 10,535 8,525 11,100 30.2% 6411 Advertising/Bids and Notices 2,322 1,956 2,208 2,000 3,000 50.0% 6413 Employee/Promotional Apparel 0000 1,000 0.0%
6414 Professional Dues 0 0 180 360 659 83.1%
6415 Publications/Subscriptions 160 0 0 489 0 -100.0%
6416 Office Supplies/Expendable 3,118 3,337 6,234 10,000 6,500 -35.0% 6417 Software Costs 14,553 11,970 23,030 26,470 27,900 5.4% 6418 Postage / Other Mailing Charge 306 712 255 1,500 1,500 0.0% 6425 Vehicle Fuel, Supplies & Maint 6,099 6,266 4,251 6,750 7,050 4.4% 6440 Contracted Services 213,614 74,341 84,789 105,200 115,242 9.5% 6444 Contracted Services/ Legal 0 147 147 0 0 0.0%
6451 Bank Service Charges 2,092 703 437 400 1,200 200.0% 6515 Taxes and Assessments 0 0 341 0 0 0.0%
6530 Conference/Training/Ed 1,767 1,551 1,664 4,225 5,225 23.7% 6532 Maintenance/Other Supplies 2,645 170 1,425 1,500 1,500 0.0% 6536 Tuition Reimbursement 0 2,400 2,400 2,400 2,400 0.0% 6560 Liability / Property Insurance 78,483 3,949 4,163 4,778 4,273 -10.6% 6900 Interfund Charge - Fac. Maint. 25,544 25,544 25,544 25,544 25,211 -1.3% 6902 Interfund Charges- Central Sup 997 552 76 1,407 0 -100.0% 6907 Interfund Chrg/Vehicle Replcmt 7,788 6,259 6,260 6,260 6,626 5.8% 6908 Interfund Chrg/Vehicle Maint. 14,650 12,419 14,023 14,023 14,396 2.7% 164 City of Madera | 2026-2027 Operating Budget
10204300 Engineering
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 6918 Interfund Charges- Comp Maint 89,786 106,000 101,962 101,962 73,268 -28.1% 6920 Interfund Charges - Computer Repl 41,848 25,465 31,875 31,875 105,045 229.6% 6924 Interfund Charges- Motor Rental 466 765 669 669 640 -4.3% 6926 Interfund Chg Risk Charges 0 427 870 870 809 -7.0% 7000 Vehicles and Equipment 0 119 0 2,800 0 -100.0%
7050 Construction/Infrastructure 0 0 166,583 194,831 0 -100.0% 8200 Transfer Out 0 30,644 0 0 0 0.0%
8210 Transfers Out/Debt Service 4,303 8,605 4,302 4,302 4,303 0.0% Total Expense $ 2,649,050 $ 2,692,839 $ 2,753,854 $ 3,320,106 $ 3,628,272 9.3% Total Net Surplus/(Deficit) (682,447) $ $ (469,772) $ (1,212,972) $ (1,488,079) $ (1,757,812) -18.1% 2026-2027 Operating Budget | City of Madera 165
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.
166 City of Madera | 2026-2027 Operating Budget
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, and technology.
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.
Key Accomplishments
Overview of accomplishments in FY 2025/26:
Grants:
Awarded $300k from Caltrans Clean CA Community
Cleanup and Employment Pathway Grant. This grant
is intended to support litter abatement and public
space beautification efforts on locally owned public
right-of-way, while creating workforce development
opportunities for individuals facing barriers to
employment. The City’s application focused on the
theme of “Please Help Keep Our City Clean” which will
target cleanup events, beautification projects,
citywide fire hydrant paint project, dump days, and
provide educational support for the community.
Awarded $256,050 in CDBG-CV funds towards the
design, engineering, and construction of a basketball
court at Rotary Park. An engineering firm has been
contracted to provide the design and engineering
services for the preparation of the drawings and bid
package items.
An application for CDBG funds was submitted in
January 2026, requesting a total of $51k towards
Horseshoe Pits at Rotary Park. The amount requested
is intended to cover the design and engineering
services to prepare this project for construction. The
cost would cover such items as geotechnical and
topographic services, preparation of concept plan,
drawings, bid item descriptions, and technical
specifications.
A 2nd application for CDBG funds was submitted in
January 2026, requesting $300k towards the
demolition of the Mexican American Community
Center and the CASA building. This project involves
the demolition of two city-owned buildings that have
been vacant for an extended period. Demolition the
approved course of action by Council.
A 3rd application for CDBG funds was submitted in
January 2026, requesting a total of $78k towards the
widening of Clinton Street, near the Sunrise Rotary
Sports Complex. The amount requested would be
used towards the design and engineering services to
prepare the project for construction. The cost would
cover such items as geotechnical and topographic
services, preparation of concept plan, drawings, bid
item descriptions, and technical specifications.
A 4th application for CDBG funds was submitted in
January 2026, requesting $65k towards senior
services nutrition program. The amount requested
would help provide meals to seniors at the Frank
Bergon Senior Center and the Pan-American
Community Center.
Capital Improvements:
Completed the Lions Town & Country Park Trail
Improvements project, which included the
demolition of the existing trail at the park and the
construction of a new trail system. Approximately 63k
square feet of existing trail was removed,
approximately 69k square feet of new asphalt
pavement was installed, as well as approximately 11k
linear feet of asphalt edging. The project was made
possible by State of California funding championed by
both Senator Anna Caballero and Assemblywoman
Esmeralda Soria. A ribbon-cutting ceremony was held
on March 21, 2026, to celebrate the completion of
2026-2027 Operating Budget | City of Madera 167
the trail improvements. Remaining funds will be used
to rehab the parking lots at the park.
Awarded the Invitation for Bids (IFB) 202425-22B for
James Taubert Park Construction to Taylor Backhoe
Services, Inc. for the new park development. This
project began construction in early 2026. The project
is made possible by $1,990,000 in Prop 68 funding.
Awarded a Consultant Services Agreement with
Westwood Professional Services, Inc. for $171,205
towards the design and engineering services for Tozer
Park. This new park development is being made
possible by grant funding from the Outdoor
Recreation Legacy Partnership Program.
Installed two safety and security monitoring cameras
at the Frank Bergon Senior Center. The cameras were
installed at strategic exterior locations to monitor
vehicles and activity within the premises. The intent
is to help deter theft, vandalism, and/or unauthorized
individuals from entering the facility. This project was made possible by a CDBG award towards
improvements at the site.
Completed the demolition and reconstruction of the
damaged parts at the Thaddeus Sran Playground, at
Centennial Park, caused by an arson incident. The
park reopened in August 2025 to the public.
Installation of batting cages at the Lions Town &
Country Park, by Field #1, is underway. This project is made possible General Fund dollars and DICK’S
Sporting Goods Foundation.
Installation of stage curtains at the Pan-American
Community Center is underway. The project is
planned for $26,285, with the Request for
Qualifications 202526-14 awarded to DJM Drapery.
Completed the rehab of several parking lots. Work
included the resurfacing of parking lots at the Pan Am, 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.
Completed installation of two roof-mounted solar
inverters at the John Wells Youth Center, at a total
cost of $2,700.
A Consultant Services Agreement was awarded to
Westwood Professional Services, Inc. to begin the
conceptual design of a new pool structure at the
Centennial Park location.
Completed several rehabilitation projects enhancing
the Pan Am Center. The projects included new paint,
bicycle racks, and the restriping of the outdoor
basketball court.
Completed installation of a children's soccer field at Almond Park.
Completed several stone conversion projects within
the City, which will ultimately save water and reduce
maintenance costs.
Completed initial design discussions with Westwood
Professional Services, Inc., regarding a future light
replacement project at Town and Country Park.
Partnerships and Programs:
Executed Amendment No. 3 with West Coast
Arborist, Inc. (WCA) to address maintenance needs
along the medians of Mainberry Drive, West 3rd
Street, and Westgate Drive, for $39,000. The current
base contract with WCA for citywide tree
management and maintenance services is set
through November 3, 2026.
Executed a two-year lease agreement with Madera
Unified School District (MUSD) and California
Teaching Fellows Foundation for the occupation and
use of facilities at John Wells Youth Center (JWYC).
MUSD has been utilizing the JWYC since 2023 for
Expanded Learning Program personnel and
administrative staff. This new agreement runs
through August 24, 2027.
Executed the Consultant Services Agreement with
MUSD for the Expanded Learning Opportunities
Program (ELOP) Summer Camps. The Camps took
place from July 7 to 23, 2025, with students ranging
from transitional kindergarten to 6th grade in
attendance. The camps offered a variety of
educational, recreational, and water activities to
promote engagement and physical activity during the
168 City of Madera | 2026-2027 Operating Budget
summer break. A total of 180 students participated
over the course of the camps.
Supported the Police Department in the annual PD
Kid’s Camp. The camp served over 60 kids and took
place at the John Wells Youth Center from July 29 –
July 31, 2025.
On August 2, 2025, the Recreation Division hosted the Street-Smart Traffic Safety Event for kids, a fun and
educational program promoting bicycle and
pedestrian safety. Participants engaged in games, an
interactive scavenger hunt to locate traffic signs
throughout the building, and other hands-on learning
experiences. Children who completed the scavenger
hunt received a free safety helmet, and several lucky
participants won bicycles/scooters through our raffle.
The event was made possible by funding from the
Madera County Department of Public Health’s
CalFresh Healthy Living Program.
Executed the Consultant Services Agreement with
MUSD for the Winter Camp for School Year 2025-26,
not to exceed $27,552.50 reimbursable by MUSD. The
Camp took place January 5 to 9, 2026, at the JWYC. A
total of 60 students participated.
Hosted Cheer Camp, a popular 6-week introductory
class for ages 5-8. This is a free camp, offered out of JWYC’s dance studio. At the conclusion of camp,
participants showcase a rehearsed act to family and
friends.
Provided Toddler Time classes for parents and
children. These classes are free and hosted at the
JWYC.
Recreation division provided field trip experiences to youth participants of the drop-in programming,
making available a trip to John’s Incredible Pizza and
the Fresno Chaffee Zoo.
Recreation programming included two new events
this year: a Mother’s Day event where kids were able
to prepare a Mother’s Day card, and a Christmas
coloring contest open to all community youth.
Secured a donation of $10k from Pacific Gas & Electric Company (PG&E) towards the City’s Movies in the
Park program, which will consist of an 8-week
summer movie screening series at the Lions Town &
Country Park, a Halloween movie screening, a holiday
movie screening, and a movie screening for seniors at
the Frank Bergon Senior Center.
Secured a donation of $5k from PG&E towards the
City’s 4th of July 2026 event, to be held in partnership with the Madera Fairgrounds and Kiwanis Club.
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 $58,625 runs through June 30, 2026.
This agreement allows for a congregate meal program
at both the Frank Bergon Senior Center and the PanAmerican Center. Executed the CDBG agreement award for FY 25/26 in
the amount of $40,022.45. The funding allowed for
the provision of congregate meals to be served at the
Frank Bergon Senior Center and the Pan-American
Community Center.
Programming for the Aging Services included:
o Pickleball Class
o Weekly Day Trips
o Games/Bingo
o Bailoterapia
o Pickleball Class
o Arts & Crafts
o Chair Yoga
o Tech Class
o Knit n Knots
o Tai Chi
o Karaoke
Youth Sports division programming included:
o Youth Flag Football
o Tiny Tikes
o Adaptive Sports
o Basketball
o Futsal
o T-ball
Youth Futsal took place June/July 2025 with 38
players registered; coed ages 7 to 12.
Youth Flag Football took place August 2025 with 78
players registered; coed ages 7 to 12.
Youth Basketball took place January 2026 with 186
players registered; coed grades 1-6.
Youth Baseball took place in April 2026 with 365
players registered. This program was offered free this
year. SPAN Construction donated $500 towards
program uniforms.
2026-2027 Operating Budget | City of Madera 169
Tiny Tikes Sports served over 305 kids between the
ages of 2 to 5. Sports included football, soccer,
basketball, baseball, and track and field.
Secured a partnership with the San Francisco Junior
Giants for the provision of free baseball and softball
for a youth summer league in the community. This
partnership allows for free participation, where
participants receive free equipment and uniforms.
Partnered with the MLB Play Ball campaign to bring
back Pitch Hit & Run for the second year. Anyone ages
7-14 can participate in a local MLB Pitch, Hit & Run
event for free. Those with the highest scores at the
local level may advance to the Team Championship
round, held at MLB and MiLB ballparks across the
country.
Adult sports programming also included:
o Open Basketball
o Open Gym Volleyball
o Softball
To date, Adult Coed Baseball has had 13 teams and
195 players participate during Summer 2025. A total
of 14 teams and 210 players participated during
Winter 2025. A total of 14 teams and 210 players
participated in Spring 2026.
To date, Adult Basketball has had 14 teams and 168
players participate during Summer 2025. A total of 14
teams and 165 players during Winter 2025. A total of
8 teams and 96 players during Spring 2026.
Adult Open Gym Volleyball has hosted around 1,020
coed players for the year.
Madera Municipal Golf Course
o The Golf Course Advisory Committee said
farewell to 2 members who reached their
term limits: Chito Romero and Karla Gran.
These members were replaced with 2 new
members: Andy Medellin and Dan Riley.
o The 4th of July Golf tournament took place
at the Course on July 4, 2025. A total of 135
golfers were hosted, and approximately
$16k was collected from registration and
raffle drawings.
o The Spring Swing Golf Tournament was held
on March 21, 2026.
o The City held two fishing derbies at the
Course on September 13, 2025, and March
4, 2026. These events are very well attended
and received by the community. Each event
brought in over 230 community members.
Prizes were given to age groups: 3-5, 6-8, 9-
11, 12-15 for the heaviest fish.
Special Events:
o In conjunction with the Madera County
Tourism Alliance, participated in the 14th
Annual Madera Pomegranate, Fruit, & Nut
Festival on November 1, 2025, at the Madera
Fairgrounds. Approximately 7,000 people
were in attendance.
o Spooktacular community event at Lions
Town and Country Park for Halloween. The
event took place on Saturday, October 18,
2025. There were food vendors, craft
vendors, resource booths, games, and prizes
for best costumes.
o Movies in the Park served over 1,000 people
throughout the July to August 2025 summer
series. A total of 8 shows took place.
o Halloween Movie Night at Lions Town &
Country Park took place on Friday, October
17, 2025, with a special screening of
Halloweentown.
o Holiday Movie Night at the John Wells Youth
Center took place on Saturday, December
12, 2025, with the special screening of The
Grinch -2018.
o The Jolly Trolley Lights Tour took place on
the evening of December 19, 2025. The
event was fully booked and required 10 City
buses to meet demand.
o The City crowned Crystal and Scott McAvoy
as the best-decorated house for the 2025
Jolly Trolleys Best Decorated House winners.
o Winter Wonderland took place on
December 19, 2025, at the Pan-American
Community Center. This is a holiday-themed
170 City of Madera | 2026-2027 Operating Budget
event featuring games, crafts, concession
items, and raffle prizes.
Projects Planned for FY 2026/27
Complete parking lot improvements at Lions Town &
Country Park, with remaining 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. A
portion of these funds went towards the trail
reconstruction completed.
Complete construction of James Taubert Park to be
located at 1280 E Olive Avenue.
Begin construction of Tozer Park to be located at the corner of Tozer Street/Rd 28 and Fig Street.
Complete design plans for Sunset Park and prepare
project for a construction bid.
Complete design plans for the installation of
additional horseshoe pits at Rotary Park. Additional
funding for the actual construction of the project will need to be secured.
Complete design plans for the widening of Clinton
Street near the Sunrise Rotary Sports Complex to
accommodate additional parking at the location.
Complete the demolition of the Mexican American
Activity Center and the CASA Building.
Complete design plans for the improvements needed
at the Centennial Pool Park Complex. The facility was
closed during the summer of 2025 due to significant
underground infrastructure repairs required, and it
will remain closed until reconstruction is completed.
The Facilities division provided assistance with the
following non-City special events:
o State of the County
o Juneteenth
o Black History Month
o Relay for Life
o Assemblywoman Soria’s Annual Backpack
Giveaway
Facility rentals year-to-date details:
o Frank Bergon Senior Center: Private rentals
15, Cosponsored/Discounted rentals, 3, total
guests 1,585.
o John Wells Youth Center: Private rentals 26,
Cosponsored/Discounted rentals 15, total
guests 1,672.
o Millview Gym: Private rentals 40, total
guests 745.
o Pan American Community Center: Private
rentals 26, Cosponsored/Discounted rentals
16, total guests 6,825.
o Rotary Youth Hut: Private rentals 2, total
guests 70.
In partnership with the Facilities Department, make
the following improvements at the John Wells Youth
Center:
o $40k for roof restoration.
o $11k for sealing the exterior gym wall for
longevity and beautification. This project is
expected to be completed in August 2026.
Goals & Performance Measures
To continue to improve the service to the community,
the department has implemented measures to track
feedback from visitors about programming and asset
conditions more effectively.
Enhance the use of existing electronic tools and
traditional outreach methods to evaluate overall
recreation participation and revenue generation in
relation to operational costs across all divisions.
Changes/Additions to Budget
$10k to add pickleball striping to the indoor
basketball court at the Pan-American Community
Center.
$10k towards stone conversion projects, specifically
along Westberry and Doubletree Lane.
2026-2027 Operating Budget | City of Madera 171
$15k to add goal posts at Rancho Santa Fe Park, John
Wells Youth Center, and Lions Town & Country Park.
$10k to replace the goal posts at Sunrise Rotary
Sports Complex – phase 3.
$10,500 for parks clean-up assistance agreement with
Employ America
$5,500 for replacement of the floor scrubber at PanAmerican Community Center. $210,823 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.
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:
FMAAA
LTC Trail Funding
MUSD Agreements
Prop 68
Caltrans
ORLP Grant
Sunset
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.
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 customarily received from concession stands, swimming lessons, and pool rentals.
Unfortunately, the pool is closed pending the design of a new complex.
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.
172 City of Madera | 2026-2027 Operating Budget
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, and events like the Fishing Derby. Revenue in this budget is generated from tournament registration fees, concession stands, photo booth services, raffles, 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 drop-in and sports programs, senior services, and aquatics. The full-time team includes a Director, one Administrative Analyst, one Administrative Assistant, four Program Coordinators, one Parks Supervisor, one Lead
Worker, and 12 Park Maintenance employees.
2026-2027 Operating Budget | City of Madera 173
10206000 Parks Administration
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4301 Donations 0 0 0 37,297 0 -100.0%
4434 Grants 0 1,294 0 0 0 0.0%
4649 Admin Fees 14,713 14,979 8,900 12,868 13,572 5.5%
4659 Refunds and Reimbursements 10,000 306 2,329 0 0 0.0% Total Revenue $ 24,713 $ 16,579 $ 11,229 $ 50,165 $ 13,572 -72.9% 5000 Salaries/Full-time 236,437 247,179 252,742 290,277 305,724 5.3% 5005 Salaries/Part-time 25,071 19,852 10,271 10,618 0 -100.0% 5100 Salaries/Overtime 866 0 50 0 0 0.0%
5200 Salaries/Auto & Expense Allow 0 2,775 825 900 900 0.0% 5300 Public Employee Retirement Sys 29,587 30,653 28,610 33,202 33,507 0.9% 5302 Long Term Disability Insurance 591 623 564 621 621 0.0% 5303 Life Insurance Premiums 257 267 240 266 262 -1.5%
5304 Workers Compensation Insurance 21,013 25,148 11,016 11,216 11,041 -1.6% 5305 Medicare Tax- Employer's Share 3,983 4,212 3,955 4,538 4,580 0.9% 5306 Unfunded Accrued Liability 44,078 49,420 48,919 48,919 53,626 9.6% 5307 Deferred Comp/Part-Time 509 729 385 387 0 -100.0%
5308 Deferred Compensation/Full-time 8,035 5,512 5,418 5,880 6,188 5.2% 5309 Unemployment Insurance 697 935 956 948 837 -11.7%
5310 Section 125 Benefit Allow. 53,555 63,104 58,120 63,991 68,787 7.5% 6402 Telephone/Fax Charges 3,813 3,455 2,892 3,500 3,500 0.0% 6403 Cell Phone Charges 0 531 907 1,100 1,100 0.0%
6404 Internet Charges 0 408 506 500 1,100 120.0%
6405 Copier Lease/Paper Charges 4,962 3,141 5,249 4,520 3,516 -22.2% 6411 Advertising/Bids and Notices 210 0000 0.0%
6412 Advertising/Other 0 0 0 4,000 0 -100.0%
6413 Employee/Promotional Apparel 609 870 0 1,000 253 -74.7% 6415 Publications/Subscriptions 1,367 995 1,248 2,590 1,090 -57.9% 6416 Office Supplies/Expendable 1,422 1,403 599 1,500 1,500 0.0% 6417 Software Costs 0 111 0 1,950 1,334 -31.6%
6418 Postage / Other Mailing Charge 300 43 77 100 100 0.0% 6425 Vehicle Fuel, Supplies & Maint 0 0 534 1,000 750 -25.0% 6440 Contracted Services 1,333 1 294 21,000 0 -100.0%
6451 Bank Service Charges 10000 0.0%
6510 Lease and Rent Expense 0 0 0 7,000 0 -100.0%
6530 Conference/Training/Ed 7,785 3,927 604 4,500 5,265 17.0% 6532 Maintenance/Other Supplies 3,838 4,823 717 2,500 1,500 -40.0% 6610 Contingency 0 0 0 5,000 0 -100.0%
6902 Interfund Charges- Central Sup 76 137 0 227 0 -100.0% 6918 Interfund Charges- Comp Maint 16,627 19,630 18,882 18,882 26,693 41.4% 6920 Interfund Charges - Computer Repl 7,750 4,716 5,903 5,903 22,439 280.1% 7000 Vehicles and Equipment 0 7,336 0 0 0 0.0%
Total Expense $ 474,772 $ 501,937 $ 460,483 $ 558,535 $ 556,213 -0.4% Total Net Surplus/(Deficit) (450,059) $ $ (485,358) $ (449,254) $ (508,370) $ (542,641) -6.7% 174 City of Madera | 2026-2027 Operating Budget
10206100 Parks Maintenance
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4167 Rents and Leases Income 0 0 110 0 0 0.0%
4171 Rents and Leases/ Athletic Fie 28,441 34,004 49,373 26,000 44,075 69.5% 4172 Rents and Leases/ Ath Field Ut 22,604 23,818 25,891 26,000 32,000 23.1% 4173 Rents and Leases/Lions Pavil 7,085 5,897 5,888 5,000 5,000 0.0% 4174 Rents and Leases/Rotary Pavil 6,199 4,527 3,894 4,000 4,000 0.0% 4175 Rents and Leases/Millview Pavi 1,725 2,040 1,965 2,500 2,000 -20.0% 4301 Donations 1,000 0 1,000 0 0 0.0%
4346 Interfund Charges/ Cost Dist 90,000 92,250 92,250 92,250 94,556 2.5% 4347 Intrfnd Charges/ LA Zone Fees 64,120 27,838 27,840 27,840 27,839 0.0% 4355 Transfer-In 180,000 180,000 180,000 180,000 218,577 21.4% 4434 Grants 0 10,124 0 0 0 0.0%
4600 Assessments 1,344 1,536 1,536 1,536 1,536 0.0%
4657 Miscellaneous Revenue 568 571 1,374 0 0 0.0%
4659 Refunds and Reimbursements 22,932 62,336 26,941 5,000 0 -100.0% Total Revenue $ 426,018 $ 444,941 $ 418,062 $ 370,126 $ 429,583 16.1% 5000 Salaries/Full-time 622,953 564,812 552,426 706,463 652,459 -7.6% 5005 Salaries/Part-time 181,527 90,929 150,772 165,011 169,000 2.4% 5100 Salaries/Overtime 69,319 89,817 81,125 50,000 50,000 0.0% 5105 Salaries/Leave Payout 1,993 16,993 2,511 0 0 0.0%
5110 Salaries/Uniform Pay 3,214 2,968 4,999 2,900 5,675 95.7% 5300 Public Employee Retirement Sys 87,740 74,421 67,326 86,527 75,579 -12.7% 5302 Long Term Disability Insurance 1,820 1,594 1,454 1,801 1,636 -9.2% 5303 Life Insurance Premiums 772 742 677 871 779 -10.6% 5304 Workers Compensation Insurance 65,920 85,809 120,038 122,217 108,243 -11.4% 5305 Medicare Tax- Employer's Share 13,256 11,471 11,937 14,104 13,219 -6.3% 5306 Unfunded Accrued Liability 162,595 182,302 180,455 180,455 197,818 9.6% 5307 Deferred Comp/Part-Time 6,386 2,939 5,659 6,188 6,338 2.4% 5308 Deferred Compensation/Full-time 25,311 22,944 22,176 29,223 26,982 -7.7% 5309 Unemployment Insurance 3,646 3,239 5,813 2,887 3,059 6.0% 5310 Section 125 Benefit Allow. 193,832 172,764 164,864 198,922 207,503 4.3% 6401 Gas and Electric Utilities 98,873 114,105 60,841 107,789 81,000 -24.9% 6402 Telephone/Fax Charges 5,397 1,960 1,660 1,956 2,000 2.2% 6403 Cell Phone Charges 0 3,129 954 1,745 1,200 -31.2%
6404 Internet Charges 0 508 629 549 1,300 136.8%
6413 Employee/Promotional Apparel 0000 4,537 0.0%
6416 Office Supplies/Expendable 490 1,165 29 1,000 1,000 0.0% 6423 Office Furniture 0 22,889 0 0 0 0.0%
6425 Vehicle Fuel, Supplies & Maint 66,479 45,212 49,970 69,022 56,000 -18.9% 6428 Repairs 570 23,777 31,447 52,500 62,500 19.0%
6440 Contracted Services 249,516 282,815 307,949 347,392 332,632 -4.2% 6444 Contracted Services/ Legal 0 1,118 1,118 0 0 0.0%
6461 Safety Inspections/Repairs 421 195 0 0 0 0.0%
6501 Parks On-line Registration 14,090 15,623 15,403 13,200 13,000 -1.5% 6515 Taxes and Assessments 0 0 1,494 0 0 0.0%
6530 Conference/Training/Ed 0 0 0 2,500 1,245 -50.2%
6532 Maintenance/Other Supplies 180,019 172,806 111,395 184,701 187,783 1.7% 6560 Liability / Property Insurance 193,877 297,722 237,517 272,560 259,601 -4.8% 6900 Interfund Charge - Fac. Maint. 18,204 18,204 18,204 18,204 17,966 -1.3% 6902 Interfund Charges- Central Sup 41,972 34,410 5,188 3,875 0 -100.0% 6907 Interfund Chrg/Vehicle Replcmt 81,230 102,330 130,525 134,571 183,951 36.7% 6908 Interfund Chrg/Vehicle Maint. 116,780 98,815 114,317 114,317 128,924 12.8% 6918 Interfund Charges- Comp Maint 22,169 26,173 25,175 25,175 24,521 -2.6% 2026-2027 Operating Budget | City of Madera 175
10206100 Parks Maintenance
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 6920 Interfund Charges - Computer Repl 10,333 6,288 7,870 7,870 88,428 1023.6% 6924 Interfund Charges- Motor Rental 9,143 16,977 13,914 13,914 5,406 -61.1% 6926 Interfund Chg Risk Charges 0 32,162 49,630 49,630 49,170 -0.9% 7030 Facilities And Improvements 34,375 48,951 16,499 25,000 45,000 80.0% 7040 Parks/Facilities Equipment 50,314 8,284 -2 0 0 0.0% 8200 Transfer Out 232,500 0000 0.0%
8210 Transfers Out/Debt Service 32,694 65,957 32,683 32,683 32,689 0.0% 8260 Transfer-Out CIP 0 0 96,000 96,000 0 -100.0%
Total Expense $ 2,899,732 $ 2,765,319 $ 2,702,644 $ 3,143,722 $ 3,098,143 -1.4% Total Net Surplus/(Deficit) (2,473,714) $ $ (2,320,378) $ (2,284,583) $ (2,773,596) $ (2,668,560) 3.8% 176 City of Madera | 2026-2027 Operating Budget
10206110 Landscape Maintenance Districts Services
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4347 Intrfnd Charges/ LA Zone Fees 287,433 428,998 450,449 450,449 423,325 -6.0% 4434 Grants 0 3,803 0 0 0 0.0%
Total Revenue $ 287,433 $ 432,801 $ 450,449 $ 450,449 $ 423,325 -6.0% 5000 Salaries/Full-time 124,497 158,505 128,354 147,042 134,184 -8.7% 5005 Salaries/Part-time 119,006 109,202 114,401 149,292 143,649 -3.8% 5100 Salaries/Overtime 16,323 16,135 18,639 10,000 10,000 0.0% 5105 Salaries/Leave Payout 0 683 0 0 0 0.0%
5110 Salaries/Uniform Pay 571 536 893 500 1,000 100.0%
5300 Public Employee Retirement Sys 13,565 18,204 13,040 15,366 13,289 -13.5% 5302 Long Term Disability Insurance 359 475 337 397 346 -12.8% 5303 Life Insurance Premiums 152 211 149 163 142 -12.9% 5304 Workers Compensation Insurance 18,955 27,982 23,361 23,785 21,371 -10.1% 5305 Medicare Tax- Employer's Share 3,884 4,438 3,971 4,608 4,427 -3.9% 5306 Unfunded Accrued Liability 18,375 20,602 20,393 20,393 22,355 9.6% 5307 Deferred Comp/Part-Time 4,578 4,095 4,298 5,599 5,387 -3.8% 5308 Deferred Compensation/Full-time 5,086 7,082 5,241 6,176 5,636 -8.7% 5309 Unemployment Insurance 1,381 2,911 2,671 683 714 4.5% 5310 Section 125 Benefit Allow. 47,877 48,259 29,872 50,558 31,135 -38.4% 6403 Cell Phone Charges 0 0 502 650 650 0.0%
6413 Employee/Promotional Apparel 0000 1,859 0.0%
6416 Office Supplies/Expendable 0 0 0 150 150 0.0%
6425 Vehicle Fuel, Supplies & Maint 12,448 10,386 4,590 14,166 5,100 -64.0% 6440 Contracted Services 0 0 612 1,000 1,000 0.0%
6532 Maintenance/Other Supplies 19,835 9,316 15,979 11,000 20,000 81.8% 6560 Liability / Property Insurance 643 730 1,195 1,371 1,245 -9.2% 6907 Interfund Chrg/Vehicle Replcmt 9,467 12,300 16,200 16,200 15,567 -3.9% 6908 Interfund Chrg/Vehicle Maint. 15,168 12,274 17,396 17,396 26,927 54.8% 6918 Interfund Chg Comp Maint 0000 1,533 0.0%
6920 Interfund Chg Computer Replace 0000 19,310 0.0%
6926 Interfund Chg Risk Charges 0 79 250 250 236 -5.6%
Total Expense $ 432,168 $ 464,402 $ 422,345 $ 496,745 $ 487,212 -1.9% Total Net Surplus/(Deficit) (144,735) $ $ (31,602) $ 28,104 $ (46,296) $ (63,887) -38.0% 2026-2027 Operating Budget | City of Madera 177
10206120 Median Landscaping
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4355 Transfer-In 150,730 150,732 197,458 197,458 197,458 0.0% Total Revenue $ 150,730 $ 150,732 $ 197,458 $ 197,458 $ 197,458 0.0% 6440 Contracted Services 163,290 154,624 192,416 197,458 197,458 0.0% Total Expense $ 163,290 $ 154,624 $ 192,416 $ 197,458 $ 197,458 0.0% Total Net Surplus/(Deficit) (12,560) $ $ (3,892) $ 5,042 $ - $ - 0.0% 178 City of Madera | 2026-2027 Operating Budget
10206200 Recreation
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4186 Leisure/Enrichment Fees 42 950 0 0 0 0.0%
4258 Concession 2,617 988 1,026 2,000 1,200 -40.0%
4659 Refunds and Reimbursements 23,604 410 204 0 0 0.0% Total Revenue $ 26,263 $ 2,348 $ 1,229 $ 2,000 $ 1,200 -40.0% 5000 Salaries/Full-time 39,149 36,658 38,282 40,427 45,199 11.8% 5005 Salaries/Part-time 136,865 133,299 117,522 123,758 96,686 -21.9% 5100 Salaries/Overtime 3,453 774 595 1,000 1,000 0.0%
5300 Public Employee Retirement Sys 4,739 4,128 3,877 4,224 4,473 5.9% 5302 Long Term Disability Insurance 125 111 99 109 109 0.0% 5303 Life Insurance Premiums 52 51 45 50 51 2.0%
5304 Workers Compensation Insurance 13,228 17,635 17,111 17,422 14,950 -14.2% 5305 Medicare Tax- Employer's Share 2,784 2,660 2,361 2,540 2,150 -15.4% 5306 Unfunded Accrued Liability 18,616 20,873 20,661 20,661 22,649 9.6% 5307 Deferred Comp/Part-Time 5,104 5,059 4,417 4,641 3,626 -21.9% 5308 Deferred Compensation/Full-time 1,523 1,527 1,434 1,648 1,811 9.9% 5309 Unemployment Insurance 2,132 2,623 2,656 356 406 14.0% 5310 Section 125 Benefit Allow. 4,346 3,903 7,046 3,780 9,036 139.0% 6401 Gas and Electric Utilities 22,378 0000 0.0%
6402 Telephone/Fax Charges 712 0000 0.0%
6403 Cell Phone Charges 0 810 452 600 550 -8.3%
6404 Internet Charges 0 607 752 700 1,510 115.7%
6412 Advertising/Other 0 1,042 299 1,200 0 -100.0%
6413 Employee/Promotional Apparel 0 0 0 0700 0.0%
6416 Office Supplies/Expendable 629 75 222 1,000 1,000 0.0% 6440 Contracted Services 2,496 0000 0.0%
6444 Contracted Services/ Legal 09900 0.0%
6445 Field Trips 0 2,828 646 3,000 240 -92.0%
6480 Program Expense 13,998 0000 0.0%
6530 Conference/Training/Ed 1,583 1,335 311 1,800 2,400 33.3% 6532 Maintenance/Other Supplies 12,564 8,074 5,306 10,000 7,202 -28.0% 6902 Interfund Charges- Central Sup 0 0 0 38 0 -100.0%
6918 Interfund Chg Comp Maint 0000 10,728 0.0%
6920 Interfund Chg Computer Replace 0000 30,240 0.0%
8210 Transfers Out/Debt Service 274 8,588 274 274 274 0.0% Total Expense $ 286,749 $ 252,670 $ 224,377 $ 239,228 $ 256,990 7.4% Total Net Surplus/(Deficit) (260,486) $ $ (250,322) $ (223,148) $ (237,228) $ (255,790) -7.8% 2026-2027 Operating Budget | City of Madera 179
10206218 Senior Citizen Community Services
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4304 Donations/C-2 38 0000 0.0%
4315 Fundraising 2,135 4,086 12,242 2,000 3,000 50.0%
4659 Refunds and Reimbursements 0 1,045 519 0 0 0.0%
Total Revenue $ 2,173 $ 5,131 $ 12,761 $ 2,000 $ 3,000 50.0% 5000 Salaries/Full-time 51,526 54,407 55,868 56,401 63,195 12.0% 5005 Salaries/Part-time 60,191 59,661 40,946 62,472 62,785 0.5% 5100 Salaries/Overtime 1,537 911 673 500 0 -100.0%
5300 Public Employee Retirement Sys 10,694 11,822 10,647 8,502 9,125 7.3% 5302 Long Term Disability Insurance 163 171 156 172 172 0.0% 5303 Life Insurance Premiums 63 67 60 67 63 -6.0%
5304 Workers Compensation Insurance 7,895 11,424 9,148 9,314 9,358 0.5% 5305 Medicare Tax- Employer's Share 1,577 1,659 1,408 1,859 1,847 -0.6% 5306 Unfunded Accrued Liability 13,857 15,537 15,380 15,380 16,859 9.6% 5307 Deferred Comp/Part-Time 1,139 995 664 2,568 2,355 -8.3% 5308 Deferred Compensation/Full-time 2,088 2,262 2,290 2,369 2,654 12.0% 5309 Unemployment Insurance 610 960 906 559 452 -19.1%
5310 Section 125 Benefit Allow. 26,635 30,268 25,101 30,800 23,162 -24.8% 6401 Gas and Electric Utilities 1,208 272 107 0 0 0.0%
6402 Telephone/Fax Charges 2,585 2,359 1,904 2,239 2,225 -0.6% 6403 Cell Phone Charges 0 220 602 725 602 -17.0%
6404 Internet Charges 0 408 506 500 1,010 102.0%
6405 Copier Lease/Paper Charges 0 1,725 0 1,500 0 -100.0% 6413 Employee/Promotional Apparel 261 200 0 400 275 -31.3% 6416 Office Supplies/Expendable 448 542 0 750 750 0.0%
6440 Contracted Services 780 0000 0.0%
6444 Contracted Services/ Legal 0 24 24 0 0 0.0%
6445 Field Trips -2,579 7,309 3,200 4,400 0 -100.0%
6518 Other Supplies -404 0 3,372 6,000 0 -100.0%
6530 Conference/Training/Ed 831 65 1,016 1,800 2,130 18.3% 6532 Maintenance/Other Supplies 5,274 3,184 2,041 500 3,082 516.4% 6918 Interfund Charges- Comp Maint 0000 1,533 0.0%
6920 Interfund Chg Computer Replace 0000 10,008 0.0%
7040 Parks/Facilities Equipment -5,400 0000 0.0%
8210 Transfers Out/Debt Service 699 42,593 699 699 699 0.0% Total Expense $ 181,677 $ 249,043 $ 176,718 $ 210,476 $ 214,341 1.8% Total Net Surplus/(Deficit) (179,504) $ $ (243,912) $ (163,957) $ (208,476) $ (211,341) -1.4% 180 City of Madera | 2026-2027 Operating Budget
10206220 Sports Programs
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4200 Adult Sport Fees 35,539 42,305 32,205 35,000 35,000 0.0% 4248 Revenue/Youth Sports 61,296 49,829 42,810 55,000 50,000 -9.1% 4301 Donations 2,445 1,056 2,626 2,500 500 -80.0%
Total Revenue $ 99,281 $ 93,189 $ 77,641 $ 92,500 $ 85,500 -7.6% 5000 Salaries/Full-time 54,381 54,440 53,247 56,401 60,318 6.9% 5005 Salaries/Part-time 79,332 79,481 69,814 75,390 81,358 7.9% 5100 Salaries/Overtime 498 353 1,344 900 900 0.0%
5300 Public Employee Retirement Sys 5,797 6,403 5,972 9,206 5,973 -35.1% 5302 Long Term Disability Insurance 173 172 156 172 172 0.0% 5303 Life Insurance Premiums 66 68 60 68 64 -5.9%
5304 Workers Compensation Insurance 9,508 12,335 10,935 11,133 8,969 -19.4% 5305 Medicare Tax- Employer's Share 1,958 2,012 1,865 2,027 2,142 5.7% 5307 Deferred Comp/Part-Time 2,863 2,792 2,421 2,828 3,050 7.9% 5308 Deferred Compensation/Full-time 2,218 2,285 2,179 3,700 2,534 -31.5% 5309 Unemployment Insurance 1,133 1,650 2,055 1,256 1,282 2.1% 5310 Section 125 Benefit Allow. 28,201 30,242 27,954 30,800 33,474 8.7% 6403 Cell Phone Charges 0 0 452 600 550 -8.3%
6412 Advertising/Other 774 548 567 1,000 1,000 0.0%
6413 Employee/Promotional Apparel 0000 1,225 0.0%
6416 Office Supplies/Expendable 313 533 70 500 300 -40.0% 6428 Repairs 0 1,971 2,012 3,000 0 -100.0%
6440 Contracted Services 12,628 14,748 18,108 15,000 15,000 0.0% 6503 Parks Online Registration 0 0 0 2,000 1,600 -20.0% 6530 Conference/Training/Ed 0 0 1,472 1,800 1,650 -8.3% 6532 Maintenance/Other Supplies 9,488 10,295 5,426 10,000 10,492 4.9% 6918 Interfund Chg Comp Maint 0000 1,533 0.0%
6920 Interfund Chg Computer Replace 0000 9,716 0.0%
8200 Transfer Out 41,000 0000 0.0%
Total Expense $ 250,332 $ 220,327 $ 206,110 $ 227,781 $ 243,302 6.8% Total Net Surplus/(Deficit) (151,052) $ $ (127,138) $ (128,469) $ (135,281) $ (157,802) -16.6% 2026-2027 Operating Budget | City of Madera 181
10206230 Aquatics Programs
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4238 Public Swim 6,091 6,577 989 5,000 0 -100.0%
4258 Concession 6,147 3,100 582 4,500 0 -100.0%
4259 Lessons 22,059 25,263 -11,940 10,000 0 -100.0%
4260 Pool Rentals 13,068 13,944 -5,860 8,000 0 -100.0%
4659 Refunds and Reimbursements 0 10,637 5,288 0 0 0.0% Total Revenue $ 47,364 $ 59,520 $ (10,941) $ 27,500 $ -100.0% - 5000 Salaries/Full-time 18,050 29,118 28,831 30,106 33,297 10.6% 5005 Salaries/Part-time 72,402 89,402 17,831 102,146 5,534 -94.6% 5100 Salaries/Overtime 1,555 532 525 1,000 0 -100.0%
5300 Public Employee Retirement Sys 4,446 4,261 3,608 4,687 4,072 -13.1% 5302 Long Term Disability Insurance 58 83 79 87 87 0.0% 5303 Life Insurance Premiums 22 35 33 36 35 -2.8%
5304 Workers Compensation Insurance 7,558 10,241 10,113 10,297 11,204 8.8% 5305 Medicare Tax- Employer's Share 1,526 1,781 702 2,014 574 -71.5% 5307 Deferred Comp/Part-Time 2,780 3,233 672 3,537 207 -94.1% 5308 Deferred Compensation/Full-time 737 1,132 1,131 1,247 1,367 9.6% 5309 Unemployment Insurance 1,274 1,615 445 1,274 307 -75.9% 5310 Section 125 Benefit Allow. 9,400 9,793 10,282 9,905 12,525 26.5% 6401 Gas and Electric Utilities 10 0000 0.0%
6402 Telephone/Fax Charges 321 358 302 0 365 0.0%
6428 Repairs 8,211 5,519 4,319 7,500 0 -100.0%
6440 Contracted Services 12,790 16,527 4,713 19,300 25,000 29.5% 6444 Contracted Services/ Legal 0 243 243 0 0 0.0%
6460 Pre-Employment Costs 1,610 1,500 0 1,500 0 -100.0% 6480 Program Expense 7,520 5,119 176 8,000 0 -100.0%
6516 Permits and Fees 0000 1,000 0.0%
6530 Conference/Training/Ed 1,430 0 0 350 0 -100.0%
6532 Maintenance/Other Supplies 5,209 8,356 3,878 8,000 19,900 148.8% 6560 Liability / Property Insurance 2,382 9,933 10,262 11,776 10,164 -13.7% 6900 Interfund Charge - Fac. Maint. 9,043 9,043 9,043 9,043 8,925 -1.3% 6920 Interfund Chg Computer Replace 0000 8,667 0.0%
6926 Interfund Chg Risk Charges 0 1,073 2,144 2,144 1,925 -10.2% 7030 Facilities And Improvements 26,305 0000 0.0%
8210 Transfers Out/Debt Service 7,115 7,545 7,113 7,113 7,115 0.0% Total Expense $ 201,754 $ 216,443 $ 116,443 $ 241,062 $ 152,270 -36.8% Total Net Surplus/(Deficit) (154,389) $ $ (156,923) $ (127,384) $ (213,562) $ (152,270) 28.7% 182 City of Madera | 2026-2027 Operating Budget
10206240 Community & Recreation Centers
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4155 Rents/ Bergon Center 3,558 7,715 6,680 4,500 5,000 11.1% 4166 Lease/Colocator Lease 17,691 20,840 21,602 20,630 21,772 5.5% 4167 Rents and Leases 29,529 37,074 72,861 19,215 36,550 90.2% 4168 Rents/ Pan Am Center 26,719 22,634 22,125 20,000 20,000 0.0% 4181 Youth Program Leases 3,675 3,035 2,599 0 0 0.0%
4183 Rents/Youth Hut 479 920 590 500 700 40.0%
4261 Programs Fees 5,746 0000 0.0%
4301 Donations 0 7,651 2,435 0 5,000 0.0%
4434 Grants 0 1,917 0 0 0 0.0%
4657 Miscellaneous Revenue 0 500 300 0 0 0.0%
4659 Refunds and Reimbursements 675 78,772 39,460 0 0 0.0% Total Revenue $ 88,071 $ 181,058 $ 168,652 $ 64,845 $ 89,022 37.3% 5000 Salaries/Full-time 30,067 30,221 30,328 31,334 34,309 9.5% 5005 Salaries/Part-time 46,249 46,884 36,377 49,504 49,786 0.6% 5100 Salaries/Overtime 5,752 615 947 1,000 1,000 0.0%
5300 Public Employee Retirement Sys 7,062 5,978 4,447 7,309 4,952 -32.2% 5302 Long Term Disability Insurance 96 96 86 95 95 0.0% 5303 Life Insurance Premiums 37 37 33 39 36 -7.7%
5304 Workers Compensation Insurance 5,975 8,806 8,009 8,154 6,282 -23.0% 5305 Medicare Tax- Employer's Share 1,206 1,132 994 1,199 1,254 4.6% 5307 Deferred Comp/Part-Time 1,349 1,407 1,372 928 1,867 101.2% 5308 Deferred Compensation/Full-time 1,228 1,269 1,239 1,316 1,441 9.5% 5309 Unemployment Insurance 613 732 1,002 529 358 -32.3% 5310 Section 125 Benefit Allow. 15,667 16,801 15,530 17,111 18,597 8.7% 6401 Gas and Electric Utilities 87,891 114,479 64,617 104,021 86,030 -17.3% 6402 Telephone/Fax Charges 25,229 30,625 6,721 29,500 28,000 -5.1% 6403 Cell Phone Charges 0 451 502 650 650 0.0%
6404 Internet Charges 0 915 1,246 1,200 2,500 108.3%
6412 Advertising/Other 1,741 796 0 2,000 2,000 0.0%
6416 Office Supplies/Expendable 105 104 0 100 100 0.0%
6428 Repairs 24,261 5,179 10,768 10,691 15,000 40.3%
6440 Contracted Services 141,200 109,424 121,706 131,500 127,400 -3.1% 6444 Contracted Services/ Legal 0 1,818 1,818 0 0 0.0%
6480 Program Expense 450 542 55 1,000 500 -50.0%
6516 Permits and Fees 0000 3,500 0.0%
6530 Conference/Training/Ed 0 2,180 11 11 1,650 14900.0% 6532 Maintenance/Other Supplies 18,401 16,080 11,863 15,000 15,082 0.5% 6560 Liability / Property Insurance 66,169 66,748 69,724 80,011 69,124 -13.6% 6900 Interfund Charge - Fac. Maint. 249,981 249,981 249,981 249,981 246,718 -1.3% 6918 Interfund Charges- Comp Maint 46,555 54,963 52,869 52,869 1,533 -97.1% 6920 Interfund Charges - Computer Repl 21,699 13,204 16,528 16,528 7,637 -53.8% 6926 Interfund Chg Risk Charges 0 7,211 14,569 14,569 13,093 -10.1% 7000 Vehicles and Equipment 0 0 5,250 5,500 0 -100.0%
7030 Facilities And Improvements 13,641 0 31,898 31,898 0 -100.0% 8210 Transfers Out/Debt Service 53,133 68,049 53,115 53,115 53,126 0.0% Total Expense $ 865,757 $ 856,728 $ 813,605 $ 918,662 $ 793,620 -13.6% Total Net Surplus/(Deficit) (777,686) $ $ (675,670) $ (644,953) $ (853,817) $ (704,598) 17.5% 2026-2027 Operating Budget | City of Madera 183
10206270 Special Events
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4301 Donations 16,450 3,900 3,025 0 0 0.0%
4315 Fundraising 450 0000 0.0%
4657 Miscellaneous Revenue 10,290 20,537 15,790 13,000 15,500 19.2% 4659 Refunds and Reimbursements 160 10,000 10,005 10,000 10,000 0.0% Total Revenue $ 27,350 $ 34,437 $ 28,820 $ 23,000 $ 25,500 10.9% 5000 Salaries/Full-time 36,657 29,234 29,972 31,089 34,105 9.7% 5005 Salaries/Part-time 3,195 8,042 9,116 9,239 7,892 -14.6% 5100 Salaries/Overtime 899 292 579 100 100 0.0%
5300 Public Employee Retirement Sys 4,922 4,256 4,039 4,632 4,473 -3.4% 5302 Long Term Disability Insurance 118 97 85 94 94 0.0% 5303 Life Insurance Premiums 47 39 33 36 35 -2.8%
5304 Workers Compensation Insurance 2,979 3,492 2,438 2,482 2,493 0.4% 5305 Medicare Tax- Employer's Share 615 604 582 607 618 1.8% 5306 Unfunded Accrued Liability 6,952 7,795 7,716 7,716 8,458 9.6% 5307 Deferred Comp/Part-Time 126 372 334 347 296 -14.7% 5308 Deferred Compensation/Full-time 1,487 1,281 1,218 1,450 1,425 -1.7% 5309 Unemployment Insurance 142 240 331 315 356 13.0%
5310 Section 125 Benefit Allow. 15,187 15,388 14,163 15,669 16,236 3.6% 6412 Advertising/Other 0 0 0 1,000 0 -100.0%
6415 Publications/Subscriptions 621 920 928 1,350 1,350 0.0% 6440 Contracted Services 7,370 41 1 0 0 0.0%
6518 Other Supplies 11,503 9,756 6,437 10,000 7,676 -23.2% 6532 Maintenance/Other Supplies 23,775 27,072 17,636 27,750 82,500 197.3% 6920 Interfund Chg Computer Replace 0000 1,927 0.0%
Total Expense $ 116,594 $ 108,919 $ 95,607 $ 113,876 $ 170,034 49.3% Total Net Surplus/(Deficit) (89,244) $ $ (74,482) $ (66,787) $ (90,876) $ (144,534) -59.0% 184 City of Madera | 2026-2027 Operating Budget
Enterprise Funds
Revenues & Expenses by Organization
Water
Sewer
Solid Waste
Drainage
Airport
Public Transit
Golf
Enterprise funds are municipal services that are funded through fees charged to partly or wholly cover the costs of the services provided. Enterprise activities are roughly analogous to a private sector business.
Water Fund
The Water Fund obtains its revenues through user fees,
which pays for the operations and maintenance of the
municipal water system including 20 wells, 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 2026/27.
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 $150,000 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 2026/27, there is just over $210,000 budgeted in the Golf Course Improvement Account.
186 City of Madera | 2026-2027 Operating Budget
Enterprise Funds Operating Budget Overview
Enterprise Funds Expense Summaries
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Water Org List ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 20301220-Utility Billing/Water 731,662 590,979 583,256 620,762 615,103 -0.9% 20303800-Water Mtnc/Operations 5,880,338 6,289,895 5,505,465 7,041,413 8,221,357 16.8% 20303810-Water Quality Control 837,870 838,743 787,797 884,031 737,693 -16.6% 20303820-Water Conservation Program 491,024 455,427 410,117 381,227 473,849 24.3% 20303825-Integrated Regional Water Mgt 758,306 0 0 0 0 0.0% 20303830-Water Capital Outlay 3,998,252 -1,384,298 7,634,779 25,782,478 42,070,325 63.2% 20303840-Water Debt Service/Rev Bonds 328,891 110,682 711,953 788,899 790,249 0.2% Total Water $ 13,026,343 $ 6,901,427 $ 15,633,366 $ 35,498,810 $ 52,908,576 49.0% Sewer Org List
20401230-Utility Billing/Sewer 367,119 297,499 462,878 490,211 276,750 -43.5% 20403400-Sewer Mtnc/Operations 1,583,625 1,669,127 2,240,759 2,620,343 1,933,856 -26.2% 20403410-WWT Plant 4,964,105 6,471,013 5,199,140 7,192,723 6,883,572 -4.3% 20403420-Sewer Capital Outlay 1,208,968 9,202,764 -1,226,738 18,896,806 13,791,833 -27.0% 20403430-WWTP Bond Admin 2,139,476 887,945 247,556 2,530,971 2,529,089 -0.1% Total Sewer $ 10,263,292 $ 18,528,347 $ 6,923,594 $ 31,731,054 $ 25,415,100 -19.9% Solid Waste Org List
47601235-Utility Billing/Garbage 383,710 224,054 299,976 316,859 297,432 -6.1% 47603600-Solid Waste Disposal 8,061,835 8,672,406 5,657,189 9,069,573 9,948,530 9.7% 47603620-Solid Waste Recycling 0 84 0 0 0 0.0%
47603630-Street Cleaning 778,539 877,022 855,464 996,601 1,025,006 2.9% 47603640-Beverage Container Recycling 6,840 9,516 0 0 0 0.0% 47603730-Tire Clean Up 25,260 38,106 65,168 82,037 72,970 -11.1% Total Solid Waste $ 9,256,185 $ 9,821,188 $ 6,877,798 $ 10,465,070 $ 11,343,938 8.4% Drainage Org List
45003040-Drainage Capital Outlay 0 5,514 9,796 727,500 427,500 -41.2% 45003080-Drainage Operations 131,244 130,432 129,938 149,757 129,698 -13.4% 45003090-Drainage Flood Control 1,007,842 869,627 872,130 929,252 840,263 -9.6% Total Drainage $ 1,139,085 $ 1,005,573 $ 1,011,865 $ 1,806,509 $ 1,397,461 -22.6% Airport Org List
20503270-Airport Operations 558,845 582,072 489,120 727,670 575,060 -21.0% 20503510-Airport Capital Projects 75,218 70,542 0 3,297,305 766,728 -76.7% Total Airport $ 634,063 $ 652,614 $ 489,120 $ 4,024,975 $ 1,341,788 -66.7% Transit Org List
21285290-Transportation- Dial-A-Ride 1,345,532 1,341,435 1,405,671 1,715,451 2,155,023 25.6% 21285490-Dial-A-Ride Capital Outlay 3,300 0 0 87,527 97,815 11.8% 21295300-Transportation - Fixed Route 1,954,771 1,923,238 1,883,159 2,248,778 1,964,966 -12.6% 21295425-SB1-State of Good Repair 0 6,136 128,780 741,053 779,088 5.1% 21295491-Low Carbon Transit Operation 0 0 0 87,527 97,815 11.8% 21295500-Fixed Route - Capital Outlay 14,823 -33,200 0 601,461 493,639 -17.9% 21295590-Prop 1B PTMISEA 260,796 -61,265 0 0 0 0.0%
Total Transit $ 3,579,222 $ 3,176,343 $ 3,417,610 $ 5,481,797 $ 5,588,346 1.9% Golf Org List
20606290-Golf Operations 360,531 245,340 86,724 89,481 86,417 -3.4% 20606295-Golf Course Capital 48,945 83,916 2,992 126,152 210,823 20606299-Golf Course Debt Service 874 0 0 0 0 0.0%
Total Golf $ 410,350 $ 329,255 $ 89,717 $ 215,633 $ 297,240 37.8% Total Enterprise Funds $ 38,308,540 $ 40,414,749 $ 34,443,069 $ 89,223,848 $ 98,292,449 10.2% Expense Summaries
2026-2027 Operating Budget | City of Madera 187
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Water
20300000 Water Utility
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4162 Interest Income 704,512 1,312,974 1,434,146 1,200,000 1,750,000 45.8% 4202 Application Fee 27,485 22,165 21,448 22,000 22,500 2.3% 4206 Revenue/ Const Usage Fee 4,071 1,293 256 3,000 300 -90.0% 4208 Late Payment/Other Penalty 259,507 170,770 255,464 225,000 225,000 0.0% 4220 Meter Amortization 21,765 3,756 2,480 4,700 3,000 -36.2% 4221 Meter Setup / Relocation Fee 2,172 2,923 2,756 3,500 3,000 -14.3% 4224 Revenue/Water Patrol Fines 1,600 1,575 1,425 3,000 2,000 -33.3% 4229 User Charges 11,469,586 10,981,597 11,474,291 11,200,000 12,197,658 8.9% 4346 Interfund Charges/ Cost Dist 4,327 4,435 4,435 4,435 4,546 2.5% 4657 Miscellaneous Revenue 0 0 1,500 0 0 0.0%
4659 Refunds and Reimbursements -4,944 100 0 1,000 0 -100.0% 4682 Collection Recovery 574,009 2,645,555 602,578 500,000 600,000 20.0% Total Revenue $ 13,064,091 $ 15,147,144 $ 13,800,779 $ 13,166,635 $ 14,808,004 12.5% Total Net Surplus/(Deficit) 13,064,091 $ $ 15,147,144 $ 13,800,779 $ 13,166,635 $ 14,808,004 12.5% 190 City of Madera | 2026-2027 Operating Budget
20301220 Utility Billing/Water
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4355 Transfer-In 37,026 26,436 0 0 0 0.0%
4434 Grants 0 702,769 0 0 0 0.0%
4659 Refunds and Reimbursements 4,906 0 0 0 0 0.0%
4682 Collection Recovery 228 250 900 0 0 0.0%
Total Revenue $ 42,160 $ 729,455 $ 900 $ - $ - 0.0%
5000 Salaries/Full-time 263,641 154,861 166,388 198,932 206,831 4.0% 5100 Salaries/Overtime 7,266 12,022 8,628 5,000 5,000 0.0% 5105 Salaries/Leave Payout 1,169 1,799 1,772 0 0 0.0%
5300 Public Employee Retirement Sys 32,264 22,264 18,940 22,871 22,678 -0.8% 5302 Long Term Disability Insurance 721 450 391 445 540 21.3% 5303 Life Insurance Premiums 252 215 178 215 226 5.1%
5304 Workers Compensation Insurance 22,837 14,300 9,971 10,152 10,200 0.5% 5305 Medicare Tax- Employer's Share 4,028 2,768 2,634 3,078 3,191 3.7% 5306 Unfunded Accrued Liability 56,350 63,180 62,540 62,540 68,558 9.6% 5308 Deferred Compensation/Full-time 10,092 6,958 6,093 7,449 7,803 4.8% 5309 Unemployment Insurance 737 756 845 657 746 13.5%
5310 Section 125 Benefit Allow. 110,317 81,393 72,320 87,251 87,045 -0.2% 6402 Telephone/Fax Charges 7,647 7,831 954 0 1,224 0.0% 6403 Cell Phone Charges 0 204 0 0 0 0.0%
6404 Internet Charges 0 657 815 750 840 12.0%
6416 Office Supplies/Expendable 2,677 1,176 818 3,000 3,000 0.0% 6418 Postage / Other Mailing Charge 50,338 50,136 59,279 51,200 61,200 19.5% 6423 Office Furniture 0 0 0 1,000 0 -100.0%
6440 Contracted Services 30,430 40,431 18,953 31,796 30,924 -2.7% 6451 Bank Service Charges 36,132 40,094 51,061 32,300 33,600 4.0% 6530 Conference/Training/Ed 997 498 0 1,495 1,495 0.0%
6532 Maintenance/Other Supplies 790 0 45 0 0 0.0%
6902 Interfund Charges- Central Sup 0 52 0 0 0 0.0%
6904 Interfund Charges - Admin. Ove 37,845 37,845 48,757 48,757 46,533 -4.6% 6918 Interfund Charges- Comp Maint 34,253 40,439 38,898 38,898 6,464 -83.4% 6920 Interfund Charges - Computer Repl 15,964 9,714 12,159 12,159 16,223 33.4% 6924 Interfund Charges- Motor Rental 569 936 817 817 782 -4.3% 6926 Interfund Chg Risk Charges 4,347 0 0 0 0 0.0%
Total Expense $ 731,662 $ 590,979 $ 583,256 $ 620,762 $ 615,103 -0.9% Total Net Surplus/(Deficit) (689,503) $ $ 138,476 $ (582,356) $ (620,762) $ (615,103) 0.9% 2026-2027 Operating Budget | City of Madera 191
20303800 Water Maintenance & Operations
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4355 Transfer-In 76,233 78,134 0 0 0 0.0%
4434 Grants 0 578 0 0 0 0.0%
4659 Refunds and Reimbursements 4,495 768,795 381,251 0 0 0.0% 4676 Workers Comp Recovery - Wages 4,492 9,913 0 0 0 0.0% 4900 Budgetary Carryover 0 0 0 45,000 0 -100.0%
Total Revenue $ 85,220 $ 857,419 $ 381,251 $ 45,000 $ -100.0% - 5000 Salaries/Full-time 718,614 595,135 607,077 779,495 756,991 -2.9% 5005 Salaries/Part-time 35,384 0 0 0 0 0.0%
5100 Salaries/Overtime 74,031 69,814 57,956 70,000 50,000 -28.6% 5105 Salaries/Leave Payout 34,789 39,552 75,398 0 0 0.0% 5110 Salaries/Uniform Pay 2,476 1,887 3,279 2,348 4,163 77.3% 5200 Salaries/Auto & Expense Allow 129 129 163 0 219 0.0% 5300 Public Employee Retirement Sys 96,935 88,148 82,083 104,948 95,575 -8.9% 5302 Long Term Disability Insurance 1,974 1,642 1,364 1,552 1,604 3.4% 5303 Life Insurance Premiums 672 553 516 731 669 -8.5%
5304 Workers Compensation Insurance 70,747 64,153 114,148 116,220 99,489 -14.4% 5305 Medicare Tax- Employer's Share 12,695 10,220 10,882 12,604 11,957 -5.1% 5306 Unfunded Accrued Liability 217,391 243,740 241,270 241,270 264,485 9.6% 5307 Deferred Comp/Part-Time 1,332 0 0 0 0 0.0%
5308 Deferred Compensation/Full-time 25,015 23,209 23,116 30,937 29,436 -4.9% 5309 Unemployment Insurance 2,023 1,686 2,713 2,414 2,247 -6.9% 5310 Section 125 Benefit Allow. 193,061 174,357 174,252 233,434 240,206 2.9% 6401 Gas and Electric Utilities 2,373,810 2,026,552 1,582,958 2,500,000 2,500,000 0.0% 6402 Telephone/Fax Charges 3,045 690 575 700 660 -5.7%
6403 Cell Phone Charges 0 906 860 2,250 1,635 -27.3%
6404 Internet Charges 0 458 568 500 540 8.0%
6405 Copier Lease/Paper Charges 942 356 563 750 750 0.0% 6412 Advertising/Other 0 351 0 0 0 0.0%
6414 Professional Dues 4,618 5,258 1,662 6,895 9,851 42.9% 6415 Publications/Subscriptions 0 0 1,197 0 0 0.0%
6416 Office Supplies/Expendable 2,187 2,312 1,552 1,000 1,000 0.0% 6417 Software Costs 0 0 0 0 7,292 0.0%
6418 Postage / Other Mailing Charge 480 393 87 1,200 1,210 0.8% 6425 Vehicle Fuel, Supplies & Maint 47,159 29,063 21,696 49,000 30,000 -38.8% 6440 Contracted Services 66,847 369,183 337,820 386,050 543,671 40.8% 6444 Contracted Services/ Legal 0 17,570 17,570 0 0 0.0% 6515 Taxes and Assessments 3,881 3,100 3,268 1,000 3,400 240.0% 6516 Permits and Fees 0 1,053 295 6,500 86,995 1238.4%
6530 Conference/Training/Ed 15,625 8,444 3,936 18,705 17,989 -3.8% 6532 Maintenance/Other Supplies 252,696 261,929 353,496 575,351 767,550 33.4% 6555 Water Conservation Program 0 0 0 0 75,000 0.0%
6560 Liability / Property Insurance 44,715 57,712 106,179 121,845 720,458 491.3% 6562 Retiree Insurance Premiums 2,335 2,736 2,272 2,750 3,000 9.1% 6610 Contingency 0 0 0 83,700 160,200 91.4%
6900 Interfund Charge - Fac. Maint. 225,805 225,805 225,805 225,805 222,858 -1.3% 6902 Interfund Charges- Central Sup 21,737 14,413 1,741 14,280 0 -100.0% 6903 Interfund Charges - Cost Distr 214,917 220,290 220,290 220,290 225,797 2.5% 6904 Interfund Charges - Admin. Ove 281,404 281,404 251,620 251,620 249,062 -1.0% 6907 Interfund Chrg/Vehicle Replcmt 89,967 247,592 252,267 252,267 224,958 -10.8% 6908 Interfund Chrg/Vehicle Maint. 60,183 46,237 54,988 54,988 49,553 -9.9% 6918 Interfund Charges- Comp Maint 38,519 45,475 43,743 43,743 13,926 -68.2% 6920 Interfund Charges - Computer Repl 17,953 10,925 13,674 13,674 35,709 161.1% 192 City of Madera | 2026-2027 Operating Budget
20303800 Water Maintenance & Operations
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 6924 Interfund Charges- Motor Rental 1,328 2,182 1,918 1,918 1,233 -35.7% 6926 Interfund Chg Risk Charges 9,296 6,235 22,186 22,186 136,458 515.1% 7000 Vehicles and Equipment 0 0 13,011 13,041 0 -100.0% 8200 Transfer Out 100,000 60,000 60,000 60,000 60,000 0.0% 8210 Transfers Out/Debt Service 513,622 1,027,047 513,452 513,452 513,561 0.0% Total Expense $ 5,880,338 $ 6,289,895 $ 5,505,465 $ 7,041,413 $ 8,221,357 16.8% Total Net Surplus/(Deficit) (5,795,119) $ $ (5,432,475) $ (5,124,214) $ (6,996,413) $ (8,221,357) -17.5% 2026-2027 Operating Budget | City of Madera 193
20303810 Water Quality Control
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4355 Transfer-In 14,151 20,110 0 0 0 0.0%
4434 Grants 0 778 0 0 0 0.0%
4659 Refunds and Reimbursements 0 -1,773 0 0 0 0.0%
Total Revenue $ 14,151 $ 19,116 $ - $ - $ - 0.0%
5000 Salaries/Full-time 162,676 160,269 166,311 179,332 212,307 18.4% 5100 Salaries/Overtime 6,528 9,464 5,337 9,000 7,000 -22.2% 5105 Salaries/Leave Payout 133 3,811 449 0 0 0.0%
5110 Salaries/Uniform Pay 571 536 893 500 1,000 100.0%
5200 Salaries/Auto & Expense Allow 0 0 45 0 90 0.0%
5300 Public Employee Retirement Sys 15,804 16,142 15,170 17,626 19,035 8.0% 5302 Long Term Disability Insurance 372 354 309 376 369 -1.9% 5303 Life Insurance Premiums 160 158 136 163 159 -2.5%
5304 Workers Compensation Insurance 15,943 13,357 6,964 7,090 7,059 -0.4% 5305 Medicare Tax- Employer's Share 2,505 2,570 2,605 2,820 3,364 19.3% 5306 Unfunded Accrued Liability 40,663 45,592 45,130 45,130 49,472 9.6% 5308 Deferred Compensation/Full-time 5,072 5,523 5,239 6,039 6,632 9.8% 5309 Unemployment Insurance 336 441 509 462 524 13.4%
5310 Section 125 Benefit Allow. 50,346 58,056 42,553 59,709 44,267 -25.9% 6402 Telephone/Fax Charges 1,011 307 256 200 312 56.0%
6403 Cell Phone Charges 0 304 452 1,100 1,200 9.1%
6404 Internet Charges 0 210 261 300 300 0.0%
6405 Copier Lease/Paper Charges 1,935 1,564 1,332 1,800 1,800 0.0% 6411 Advertising/Bids and Notices 0 150 0 400 2,200 450.0% 6414 Professional Dues 334 0 0 600 0 -100.0%
6416 Office Supplies/Expendable 565 532 576 500 500 0.0% 6418 Postage / Other Mailing Charge 306 282 114 350 456 30.3% 6425 Vehicle Fuel, Supplies & Maint 12,232 6,269 2,978 10,000 10,000 0.0% 6440 Contracted Services 59,558 56,214 52,787 61,325 63,456 3.5% 6515 Taxes and Assessments 65,000 75,687 0 0 0 0.0%
6516 Permits and Fees 0 0 91,605 95,000 0 -100.0%
6530 Conference/Training/Ed 9,851 5,411 2,186 7,000 3,912 -44.1% 6532 Maintenance/Other Supplies 63,964 52,308 25,080 55,000 33,750 -38.6% 6560 Liability / Property Insurance 1,335 1,514 1,979 2,271 2,281 0.4% 6902 Interfund Charges- Central Sup 370 365 0 3,396 0 -100.0% 6903 Interfund Charges - Cost Distr 170,009 174,259 174,259 174,259 178,615 2.5% 6904 Interfund Charges - Admin. Ove 53,258 53,258 59,644 59,644 59,127 -0.9% 6907 Interfund Chrg/Vehicle Replcmt 11,900 13,919 5,698 5,698 9,667 69.7% 6908 Interfund Chrg/Vehicle Maint. 11,622 9,405 5,213 5,213 7,403 42.0% 6918 Interfund Charges- Comp Maint 46,555 54,963 52,869 52,869 1,533 -97.1% 6920 Interfund Charges - Computer Repl 21,699 13,204 16,528 16,528 8,238 -50.2% 6924 Interfund Charges- Motor Rental 1,328 2,182 1,918 1,918 1,233 -35.7% 6926 Interfund Chg Risk Charges 3,931 164 413 413 432 4.6% Total Expense $ 837,870 $ 838,743 $ 787,797 $ 884,031 $ 737,693 -16.6% Total Net Surplus/(Deficit) (823,719) $ $ (819,627) $ (787,797) $ (884,031) $ (737,693) 16.6% 194 City of Madera | 2026-2027 Operating Budget
20303820 Water Conservation Program
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4244 Water Conservation Revenue 541,464 473,476 476,525 500,000 500,000 0.0% 4355 Transfer-In 12,840 14,329 0 0 0 0.0%
Total Revenue $ 554,304 $ 487,805 $ 476,525 $ 500,000 $ 500,000 0.0% 5000 Salaries/Full-time 98,851 99,482 101,875 102,798 114,342 11.2% 5100 Salaries/Overtime 316 591 272 500 500 0.0%
5110 Salaries/Uniform Pay 571 536 393 500 500 0.0%
5300 Public Employee Retirement Sys 14,974 15,214 14,899 15,497 16,429 6.0% 5302 Long Term Disability Insurance 312 311 282 310 310 0.0% 5303 Life Insurance Premiums 128 129 114 129 121 -6.2%
5304 Workers Compensation Insurance 8,159 8,226 6,331 6,446 6,476 0.5% 5305 Medicare Tax- Employer's Share 1,447 1,447 1,472 1,500 1,659 10.6% 5306 Unfunded Accrued Liability 15,803 17,718 17,539 17,539 19,226 9.6% 5308 Deferred Compensation/Full-time 4,014 4,162 4,151 4,317 4,802 11.2% 5309 Unemployment Insurance 294 420 476 420 476 13.3%
5310 Section 125 Benefit Allow. 33,469 35,928 33,244 36,619 39,834 8.8% 6402 Telephone/Fax Charges 0 0 0 200 0 -100.0%
6403 Cell Phone Charges 0 0 0 1,200 1,200 0.0%
6413 Employee/Promotional Apparel 0 0 0 0 200 0.0%
6416 Office Supplies/Expendable 0 0 75 1,000 500 -50.0% 6418 Postage / Other Mailing Charge 0 0 0 1,000 0 -100.0% 6440 Contracted Services 0 0 66 1,325 120 -90.9%
6555 Water Conservation Program 146,745 107,024 39,002 0 75,000 0.0% 6900 Interfund Charge - Fac. Maint. 147,773 147,773 147,772 147,772 145,844 -1.3% 6904 Interfund Charges - Admin. Ove 16,466 16,466 30,840 30,840 28,201 -8.6% 6907 Interfund Chg Vehicle Replace 0 0 5,909 5,909 0 -100.0% 6908 Interfund Chg Vehicle Maint. 0 0 5,406 5,406 0 -100.0% 6918 Interfund Chg Comp Maint 0 0 0 0 7,543 0.0%
6920 Interfund Chg Computer Replace 0 0 0 0 10,566 0.0% 6926 Interfund Chg Risk Charges 1,701 0 0 0 0 0.0%
Total Expense $ 491,024 $ 455,427 $ 410,117 $ 381,227 $ 473,849 24.3% Total Net Surplus/(Deficit) 63,280 $ $ 32,378 $ 66,408 $ 118,773 $ 26,151 -78.0% 2026-2027 Operating Budget | City of Madera 195
20303825 Integrated Regional Water Management
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4434 Grants 0 0 77,965 0 0 0.0%
Total Revenue $ - $ 77,965 - $ $ - $ - 0.0%
7050 Construction/Infrastructure 758,306 0 0 0 0 0.0%
Total Expense $ 758,306 $ - $ - $ - $ - 0.0%
Total Net Surplus/(Deficit) (758,306) $ $ 77,965 - $ $ - $ - 0.0% 196 City of Madera | 2026-2027 Operating Budget
20303830 Water Capital Outlay
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4320 Capital Contribution 15,057 1,008,508 0 0 0 0.0%
4360 Transfer-In CIP 4,156,635 377,361 553,185 0 0 0.0% 4900 Budgetary Carryover 0 0 0 21,788,175 37,600,572 72.6% Total Revenue $ 4,171,692 $ 1,385,869 $ 553,185 $ 21,788,175 $ 37,600,572 72.6% 6532 Maintenance/Other Supplies 5,858 0 0 0 0 0.0%
6804 Infrastructure Study 0 -39,246 0 0 0 0.0%
6904 Interfund Chg Admin OH 0 0 150 150 75 -50.0%
7030 Facilities And Improvements 150 471 0 0 0 0.0%
7050 Construction/Infrastructure 3,992,243 -1,441,171 7,634,629 25,782,328 42,070,250 63.2% 8260 Transfer-Out CIP 0 95,649 0 0 0 0.0%
Total Expense $ 3,998,252 $ (1,384,298) $ 7,634,779 $ 25,782,478 $ 42,070,325 63.2% Total Net Surplus/(Deficit) 173,441 $ $ 2,770,167 $ (7,081,594) $ (3,994,303) $ (4,469,753) -11.9% 2026-2027 Operating Budget | City of Madera 197
20303840 Water Debt Service/Rev Bonds
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 6448 Bond/Loan Admin Fees 4,120 5,180 1,000 5,000 5,000 0.0% 6904 Interfund Chg Admin OH 0 0 299 299 299 0.0%
8000 Interest Expense 324,771 105,502 142,804 215,750 199,616 -7.5% 8001 Principal Payment 0 0 567,850 567,850 585,334 3.1% Total Expense $ 328,891 $ 110,682 $ 711,953 $ 788,899 $ 790,249 0.2% Total Net Surplus/(Deficit) (328,891) $ $ (110,682) $ (711,953) $ (788,899) $ (790,249) -0.2% 198 City of Madera | 2026-2027 Operating Budget
Sewer
20400000 Sewer Fund
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4000 Current Secured Property Tax 170,616 178,573 203,737 165,000 165,000 0.0% 4162 Interest Income 206,993 399,598 463,439 200,000 350,000 75.0% 4208 Late Payment/Other Penalty 238,421 191,197 281,212 225,000 250,000 11.1% 4223 Parksdale Sewer #3 User Fees 329,148 348,042 376,092 360,000 360,000 0.0% 4229 User Charges 11,550,686 11,385,464 12,733,385 12,000,000 12,810,000 6.8% 4232 Septic Dump Income 320,817 341,452 335,763 275,000 350,000 27.3% 4355 Transfer-In 3,468 0 0 0 0 0.0%
4659 Refunds and Reimbursements 0 0 180,775 0 0 0.0%
4682 Collection Recovery 502 492 229 0 0 0.0%
4900 Budgetary Carryover 0 0 0 3,639,953 7,380,100 102.8% Total Revenue $ 12,820,651 $ 12,844,819 $ 14,574,632 $ 16,864,953 $ 21,665,100 28.5% 6450 Bad Debt Expense 0 0 25 0 0 0.0%
Total Expense $ - $ - $ 25 $ - $ - 0.0%
Total Net Surplus/(Deficit) 12,820,651 $ $ 12,844,819 $ 14,574,607 $ 16,864,953 $ 21,665,100 28.5% 200 City of Madera | 2026-2027 Operating Budget
20401230 Utility Billing/Sewer
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4355 Transfer-In 18,514 13,219 0 0 0 0.0%
4659 Refunds and Reimbursements 2,453 0 0 0 0 0.0%
Total Revenue $ 20,967 $ 13,219 $ - $ - $ - 0.0%
5000 Salaries/Full-time 130,987 78,329 83,195 99,463 103,415 4.0% 5100 Salaries/Overtime 3,633 6,011 4,314 2,500 2,500 0.0% 5105 Salaries/Leave Payout 585 899 886 0 0 0.0%
5300 Public Employee Retirement Sys 16,061 11,047 9,470 11,434 11,338 -0.8% 5302 Long Term Disability Insurance 361 226 196 222 270 21.6% 5303 Life Insurance Premiums 127 108 90 106 108 1.9%
5304 Workers Compensation Insurance 11,358 7,226 5,001 5,092 5,116 0.5% 5305 Medicare Tax- Employer's Share 2,002 1,397 1,317 1,538 1,598 3.9% 5306 Unfunded Accrued Liability 28,176 31,591 31,270 31,270 34,279 9.6% 5308 Deferred Compensation/Full-time 5,046 3,479 3,047 3,727 3,901 4.7% 5309 Unemployment Insurance 369 378 423 330 378 14.5%
5310 Section 125 Benefit Allow. 55,159 40,729 36,160 43,625 43,522 -0.2% 6402 Telephone/Fax Charges 3,326 3,382 476 3,500 636 -81.8% 6403 Cell Phone Charges 0 102 0 150 0 -100.0%
6404 Internet Charges 0 334 415 350 420 20.0%
6416 Office Supplies/Expendable 1,278 704 409 1,500 1,500 0.0% 6418 Postage / Other Mailing Charge 24,521 23,963 28,767 24,400 30,600 25.4% 6423 Office Furniture 0 0 0 500 0 -100.0%
6440 Contracted Services 13,668 18,950 8,226 20,000 0 -100.0% 6451 Bank Service Charges 23,889 24,325 29,161 19,700 0 -100.0% 6530 Conference/Training/Ed 498 249 0 748 748 0.0%
6902 Interfund Charges- Central Sup 0 19 0 0 0 0.0%
6904 Interfund Charges - Admin. Ove 18,548 18,548 29,147 29,147 27,761 -4.8% 6907 Interfund Chrg/Vehicle Replcmt 0 0 165,013 165,013 0 -100.0% 6918 Interfund Charges- Comp Maint 17,098 20,186 19,417 19,417 1,533 -92.1% 6920 Interfund Charges - Computer Repl 7,969 4,849 6,070 6,070 6,736 11.0% 6924 Interfund Charges- Motor Rental 285 468 409 409 391 -4.4% 6926 Interfund Chg Risk Charges 2,174 0 0 0 0 0.0%
Total Expense $ 367,119 $ 297,499 $ 462,878 $ 490,211 $ 276,750 -43.5% Total Net Surplus/(Deficit) (346,152) $ $ (284,280) $ (462,878) $ (490,211) $ (276,750) 43.5% 2026-2027 Operating Budget | City of Madera 201
20403400 Sewer Maintenance & Operations
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4320 Capital Contribution 485,918 1,125,214 0 0 0 0.0%
4355 Transfer-In 38,206 43,941 0 0 0 0.0%
4434 Grants 0 1,221 0 0 0 0.0%
4657 Miscellaneous Revenue 95 0 0 0 0 0.0%
4659 Refunds and Reimbursements 278 31,381 16,620 0 0 0.0% Total Revenue $ 524,496 $ 1,201,756 $ 16,620 $ - $ - 0.0% 5000 Salaries/Full-time 362,427 348,309 375,473 393,931 451,621 14.6% 5005 Salaries/Part-time 17,462 2,023 0 0 0 0.0%
5100 Salaries/Overtime 16,217 14,502 21,201 10,000 10,000 0.0% 5105 Salaries/Leave Payout 20,161 18,237 2,301 0 0 0.0% 5110 Salaries/Uniform Pay 1,353 1,170 2,320 1,303 2,588 98.6% 5200 Salaries/Auto & Expense Allow 129 129 163 0 219 0.0% 5300 Public Employee Retirement Sys 47,858 50,267 48,891 52,492 56,706 8.0% 5302 Long Term Disability Insurance 981 969 892 908 1,011 11.3% 5303 Life Insurance Premiums 362 405 358 448 416 -7.1%
5304 Workers Compensation Insurance 35,044 32,379 21,900 22,298 19,849 -11.0% 5305 Medicare Tax- Employer's Share 6,155 5,733 6,002 6,038 6,843 13.3% 5306 Unfunded Accrued Liability 117,084 131,276 129,945 129,945 142,448 9.6% 5307 Deferred Comp/Part-Time 661 64 0 0 0 0.0%
5308 Deferred Compensation/Full-time 11,906 13,253 13,678 14,820 16,533 11.6% 5309 Unemployment Insurance 891 1,232 1,360 1,321 1,427 8.0% 5310 Section 125 Benefit Allow. 100,710 125,625 119,406 139,607 145,573 4.3% 6401 Gas and Electric Utilities 42,109 37,468 20,658 38,500 38,500 0.0% 6402 Telephone/Fax Charges 3,991 3,434 2,373 3,700 2,880 -22.2% 6403 Cell Phone Charges 0 36 909 300 1,410 370.0%
6404 Internet Charges 0 359 445 500 420 -16.0%
6405 Copier Lease/Paper Charges 1,335 741 1,280 1,000 1,104 10.4% 6411 Advertising/Bids and Notices 0 0 0 1,000 1,000 0.0% 6413 Employee/Promotional Apparel 0 0 0 0 1,410 0.0%
6416 Office Supplies/Expendable 1,489 1,511 1,403 2,000 1,000 -50.0% 6417 Software Costs 0 0 0 530 7,292 1275.8%
6418 Postage / Other Mailing Charge 0 0 0 0 596 0.0%
6419 Food/Meals 0 0 0 0 500 0.0%
6425 Vehicle Fuel, Supplies & Maint 28,380 21,444 17,131 28,000 21,780 -22.2% 6440 Contracted Services 24,960 26,718 13,945 64,050 45,700 -28.6% 6444 Contracted Services/ Legal 0 715 715 0 0 0.0%
6515 Taxes and Assessments 28,085 0 0 0 0 0.0%
6516 Permits and Fees 0 25,889 21,445 31,500 23,387 -25.8% 6530 Conference/Training/Ed 8,090 1,855 2,847 4,150 2,769 -33.3% 6532 Maintenance/Other Supplies 24,977 40,935 30,880 42,200 83,100 96.9% 6560 Liability / Property Insurance 136,020 136,661 615,706 706,546 88,328 -87.5% 6562 Retiree Insurance Premiums 2,335 2,736 2,432 2,750 3,000 9.1% 6610 Contingency 0 0 0 152,300 115,000 -24.5%
6900 Interfund Charge - Fac. Maint. 122,471 122,471 122,470 122,470 120,872 -1.3% 6902 Interfund Charges- Central Sup 4,069 3,616 1,288 4,763 0 -100.0% 6903 Interfund Charges - Cost Distr 112,903 115,726 115,726 115,726 118,619 2.5% 6904 Interfund Charges - Admin. Ove 70,013 70,013 82,224 82,224 80,997 -1.5% 6907 Interfund Chrg/Vehicle Replcmt 127,858 202,596 206,783 206,783 213,758 3.4% 6908 Interfund Chrg/Vehicle Maint. 58,771 45,094 53,697 53,697 47,827 -10.9% 6918 Interfund Charges- Comp Maint 11,916 14,068 13,532 13,532 2,985 -77.9% 6920 Interfund Charges - Computer Repl 5,554 3,380 4,230 4,230 15,354 263.0% 6924 Interfund Charges- Motor Rental 1,525 2,505 2,202 2,202 1,416 -35.7% 202 City of Madera | 2026-2027 Operating Budget
20403400 Sewer Maintenance & Operations
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 6926 Interfund Chg Risk Charges 6,482 14,763 128,654 128,654 16,730 -87.0% 7000 Vehicles and Equipment 0 0 13,011 13,041 0 -100.0% 8210 Transfers Out/Debt Service 20,891 28,821 20,884 20,884 20,888 0.0% Total Expense $ 1,583,625 $ 1,669,127 $ 2,240,759 $ 2,620,343 $ 1,933,856 -26.2% Total Net Surplus/(Deficit) (1,059,128) $ $ (467,370) $ (2,224,139) $ (2,620,343) $ (1,933,856) 26.2% 2026-2027 Operating Budget | City of Madera 203
20403410 Waste Water Treatment Plant
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4355 Transfer-In 70,229 88,136 0 0 0 0.0%
4434 Grants 0 1,555 0 0 0 0.0%
4657 Miscellaneous Revenue 22,050 0 0 0 0 0.0%
4659 Refunds and Reimbursements 87,485 386,358 202,738 0 0 0.0% 4676 Workers Comp Recovery - Wages 0 0 163 0 0 0.0%
Total Revenue $ 179,764 $ 476,050 $ 202,901 $ - $ - 0.0% 5000 Salaries/Full-time 850,820 831,959 852,749 912,730 977,693 7.1% 5100 Salaries/Overtime 79,552 72,266 55,063 60,000 60,000 0.0% 5105 Salaries/Leave Payout 1,556 2,729 11,280 0 0 0.0%
5110 Salaries/Uniform Pay 3,714 3,646 4,989 3,250 5,850 80.0% 5200 Salaries/Auto & Expense Allow 0 0 45 0 90 0.0%
5300 Public Employee Retirement Sys 97,734 99,266 94,997 104,930 106,699 1.7% 5302 Long Term Disability Insurance 2,367 2,301 2,051 2,201 2,202 0.0% 5303 Life Insurance Premiums 769 779 708 795 777 -2.3%
5304 Workers Compensation Insurance 75,964 72,410 53,974 54,954 61,466 11.8% 5305 Medicare Tax- Employer's Share 13,985 13,716 13,855 15,219 15,515 1.9% 5306 Unfunded Accrued Liability 144,723 162,264 160,620 160,620 176,075 9.6% 5308 Deferred Compensation/Full-time 31,833 33,476 32,203 36,383 37,673 3.5% 5309 Unemployment Insurance 1,846 2,394 2,651 2,415 2,666 10.4% 5310 Section 125 Benefit Allow. 216,468 222,787 234,871 249,322 299,002 19.9% 6401 Gas and Electric Utilities 954,017 2,277,878 876,421 2,000,000 1,456,500 -27.2% 6402 Telephone/Fax Charges 3,165 1,566 1,776 1,500 2,100 40.0% 6403 Cell Phone Charges 0 1,018 1,092 1,200 540 -55.0%
6404 Internet Charges 0 281 382 350 528 50.9%
6405 Copier Lease/Paper Charges 2,828 1,991 2,104 500 450 -10.0% 6412 Advertising/Other 359 0 0 1,600 7,350 359.4%
6413 Employee/Promotional Apparel 0 0 0 0 2,170 0.0%
6416 Office Supplies/Expendable 3,073 4,460 2,632 2,000 1,500 -25.0% 6417 Software Costs 0 0 0 0 7,292 0.0%
6420 Mileage Reimbursements 266 54 0 0 0 0.0%
6425 Vehicle Fuel, Supplies & Maint 60,947 41,879 72,174 66,000 31,000 -53.0% 6440 Contracted Services 468,564 297,774 394,810 437,100 320,205 -26.7% 6444 Contracted Services/ Legal 0 8,839 8,839 0 0 0.0%
6515 Taxes and Assessments 38,252 0 0 0 0 0.0%
6516 Permits and Fees 0 50,938 43,251 73,000 56,290 -22.9% 6530 Conference/Training/Ed 9,201 14,231 4,402 13,000 15,910 22.4% 6532 Maintenance/Other Supplies 413,626 418,948 809,964 1,108,415 624,180 -43.7% 6536 Tuition Reimbursement 2,400 161 0 3,000 4,800 60.0% 6538 Lab Services/Supplies 0 0 41,432 55,000 53,000 -3.6% 6540 Chemical Expense 0 0 0 0 189,140 0.0%
6560 Liability / Property Insurance 293,107 293,072 309,043 354,638 344,231 -2.9% 6610 Contingency 0 0 0 200,000 155,000 -22.5%
6900 Interfund Charge - Fac. Maint. 312,130 312,130 312,129 312,129 308,056 -1.3% 6902 Interfund Charges- Central Sup 989 1,647 0 1,841 0 -100.0% 6904 Interfund Charges - Admin. Ove 339,651 339,651 294,143 294,143 295,026 0.3% 6907 Interfund Chrg/Vehicle Replcmt 90,400 156,862 0 0 101,550 0.0% 6908 Interfund Chrg/Vehicle Maint. 72,854 56,978 71,507 71,507 53,077 -25.8% 6918 Interfund Charges- Comp Maint 69,279 81,791 78,674 78,674 28,092 -64.3% 6920 Interfund Charges - Computer Repl 32,290 19,649 24,595 24,595 61,712 150.9% 6924 Interfund Charges- Motor Rental 4,828 7,938 6,839 6,839 4,613 -32.5% 6926 Interfund Chg Risk Charges 12,161 31,660 64,575 64,575 65,199 1.0% 7000 Vehicles and Equipment 0 0 0 160,000 645,000 303.1% 204 City of Madera | 2026-2027 Operating Budget
20403410 Waste Water Treatment Plant
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 7050 Construction/Infrastructure 0 0 0 0 45,000 0.0%
8210 Transfers Out/Debt Service 258,384 529,622 258,298 258,298 258,353 0.0% Total Expense $ 4,964,105 $ 6,471,013 $ 5,199,140 $ 7,192,723 $ 6,883,572 -4.3% Total Net Surplus/(Deficit) (4,784,341) $ $ (5,994,963) $ (4,996,239) $ (7,192,723) $ (6,883,572) 4.3% 2026-2027 Operating Budget | City of Madera 205
20403420 Sewer Capital Outlay
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4320 Capital Contribution 7,049 0 0 0 0 0.0%
4360 Transfer-In CIP 2,443,012 9,142,484 2,229,124 6,116,101 0 -100.0% 4434 Grants 0 352,938 5,017,597 8,500,000 3,500,000 -58.8% Total Revenue $ 2,450,061 $ 9,495,422 $ 7,246,722 $ 14,616,101 $ 3,500,000 -76.1% 6804 Infrastructure Study 0 -30,704 0 0 0 0.0%
7030 Facilities And Improvements 172,729 -7,062 61,795 688,887 0 -100.0% 7050 Construction/Infrastructure 1,036,239 9,240,530 -1,288,533 18,207,919 13,791,833 -24.3% Total Expense $ 1,208,968 $ 9,202,764 $ (1,226,738) $ 18,896,806 $ 13,791,833 -27.0% Total Net Surplus/(Deficit) 1,241,093 $ $ 292,658 $ 8,473,460 $ (4,280,705) $ -140.4% (10,291,833) 206 City of Madera | 2026-2027 Operating Budget
20403430 Waste Water Treatment Plant Bond Administration FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4162 Interest Income 1,264,568 0 0 0 0 0.0%
4355 Transfer-In 250,000 250,000 250,000 250,000 250,000 0.0% Total Revenue $ 1,514,568 $ 250,000 $ 250,000 $ 250,000 $ 250,000 0.0% 6448 Bond/Loan Admin Fees 4,320 2,160 0 0 0 0.0%
6904 Interfund Chg Admin OH 0 0 324 324 225 -30.6%
8000 Interest Expense 1,435,656 885,785 -156,768 776,647 716,864 -7.7% 8001 Principal Payment 699,500 0 404,000 1,754,000 1,812,000 3.3% Total Expense $ 2,139,476 $ 887,945 $ 247,556 $ 2,530,971 $ 2,529,089 -0.1% Total Net Surplus/(Deficit) (624,909) $ $ (637,945) $ (2,280,971) 2,444 $ $ (2,279,089) 0.1% 2026-2027 Operating Budget | City of Madera 207
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Solid Waste
47601235 Utility Billing/Garbage
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4355 Transfer-In 18,513 13,219 0 0 0 0.0%
4659 Refunds and Reimbursements 2,453 0 0 0 0 0.0%
Total Revenue $ 20,966 $ 13,219 $ - $ - $ - 0.0%
5000 Salaries/Full-time 171,286 27,039 83,195 99,463 103,415 4.0% 5100 Salaries/Overtime 3,633 6,011 4,314 2,500 2,500 0.0% 5105 Salaries/Leave Payout 585 899 886 0 0 0.0%
5300 Public Employee Retirement Sys 16,061 11,047 9,470 11,434 11,338 -0.8% 5302 Long Term Disability Insurance 361 226 196 222 270 21.6% 5303 Life Insurance Premiums 127 108 90 106 108 1.9%
5304 Workers Compensation Insurance 14,269 2,850 5,001 5,092 8,160 60.3% 5305 Medicare Tax- Employer's Share 2,586 653 1,317 1,538 1,598 3.9% 5306 Unfunded Accrued Liability 28,176 31,591 31,270 31,270 34,279 9.6% 5308 Deferred Compensation/Full-time 5,046 3,479 3,047 3,727 3,901 4.7% 5309 Unemployment Insurance 369 378 423 330 378 14.5%
5310 Section 125 Benefit Allow. 55,159 40,729 36,160 43,625 43,522 -0.2% 6402 Telephone/Fax Charges 3,326 3,386 476 0 636 0.0%
6403 Cell Phone Charges 0 102 0 0 0 0.0%
6404 Internet Charges 0 334 415 0 420 0.0%
6416 Office Supplies/Expendable 1,278 588 409 1,500 1,500 0.0% 6418 Postage / Other Mailing Charge 24,521 23,963 28,767 24,400 30,600 25.4% 6423 Office Furniture 0 0 0 500 0 -100.0%
6440 Contracted Services 13,668 18,950 10,831 15,910 15,360 -3.5% 6451 Bank Service Charges 23,226 24,301 28,915 19,700 0 -100.0% 6530 Conference/Training/Ed 498 249 0 748 748 0.0%
6580 OPEB Obligation Expense -26,541 -16,899 0 0 0 0.0% 6902 Interfund Charges- Central Sup 0 19 0 0 0 0.0%
6904 Interfund Charges - Admin. Ove 18,548 18,548 28,897 28,897 27,685 -4.2% 6918 Interfund Charges- Comp Maint 17,098 20,186 19,418 19,418 1,533 -92.1% 6920 Interfund Charges - Computer Repl 7,969 4,849 6,070 6,070 9,090 49.8% 6924 Interfund Charges- Motor Rental 285 468 409 409 391 -4.4% 6926 Interfund Chg Risk Charges 2,174 0 0 0 0 0.0%
Total Expense $ 383,710 $ 224,054 $ 299,976 $ 316,859 $ 297,432 -6.1% Total Net Surplus/(Deficit) (362,744) $ $ (210,835) $ (299,976) $ (316,859) $ (297,432) 6.1% 210 City of Madera | 2026-2027 Operating Budget
47603600 Solid Waste Disposal
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4162 Interest Income 58,050 152,066 246,199 120,000 300,000 150.0% 4208 Late Payment/Other Penalty 253,458 206,865 290,721 200,000 200,000 0.0% 4209 Revenue/ Disp Collection Fees 11,128,782 11,821,449 13,020,449 12,000,000 13,335,000 11.1% 4355 Transfer-In 5,716 7,511 0 0 0 0.0%
4649 Admin Fees 153,244 0 0 0 0 0.0%
4682 Collection Recovery 644 301 365 300 300 0.0%
Total Revenue $ 11,599,893 $ 12,188,192 $ 13,557,734 $ 12,320,300 $ 13,835,300 12.3% 5000 Salaries/Full-time 76,302 75,332 65,601 80,253 89,012 10.9% 5100 Salaries/Overtime 1,730 117 42 0 0 0.0%
5105 Salaries/Leave Payout 133 1,828 873 0 0 0.0%
5200 Salaries/Auto & Expense Allow 129 129 163 0 219 0.0% 5300 Public Employee Retirement Sys 9,141 9,027 7,819 9,489 10,106 6.5% 5302 Long Term Disability Insurance 200 183 154 205 198 -3.4% 5303 Life Insurance Premiums 67 65 52 69 68 -1.4%
5304 Workers Compensation Insurance 6,295 7,095 2,501 2,546 2,526 -0.8% 5305 Medicare Tax- Employer's Share 1,129 1,126 971 1,181 1,300 10.1% 5306 Unfunded Accrued Liability 23,665 26,533 26,264 26,264 28,791 9.6% 5308 Deferred Compensation/Full-time 1,142 1,493 1,427 1,744 1,905 9.2% 5309 Unemployment Insurance 129 146 175 166 189 13.9%
5310 Section 125 Benefit Allow. 17,930 18,927 14,960 19,720 21,129 7.1% 6401 Gas and Electric Utilities 6,003 6,601 1,285 7,000 2,000 -71.4% 6402 Telephone/Fax Charges 1,127 614 511 625 660 5.6%
6404 Internet Charges 0 408 506 500 480 -4.0%
6405 Copier Lease/Paper Charges 1,335 741 1,120 900 1,100 22.2% 6412 Advertising/Other 11,798 119 0 13,000 2,000 -84.6% 6416 Office Supplies/Expendable 0 221 0 750 250 -66.7%
6440 Contracted Services 7,027,194 7,652,694 4,715,806 8,070,000 8,568,240 6.2% 6560 Liability / Property Insurance 8,284 0 0 0 0 0.0%
6610 Contingency 0 0 0 18,200 0 -100.0%
6900 Interfund Charge - Fac. Maint. 40,823 40,823 40,823 40,823 40,291 -1.3% 6903 Interfund Charges - Cost Distr 4,327 4,435 4,435 4,435 4,546 2.5% 6904 Interfund Charges - Admin. Ove 226,492 226,492 166,907 166,907 165,981 -0.6% 6918 Interfund Charges- Comp Maint 14,687 17,339 16,679 16,679 746 -95.5% 6920 Interfund Charges - Computer Repl 6,845 4,165 5,214 5,214 1,954 -62.5% 6926 Interfund Chg Risk Charges 2,025 0 0 0 0 0.0%
8200 Transfer Out 572,903 572,903 582,903 582,903 1,004,839 72.4% 8210 Transfers Out/Debt Service 0 2,851 0 0 0 0.0%
Total Expense $ 8,061,835 $ 8,672,406 $ 5,657,189 $ 9,069,573 $ 9,948,530 9.7% Total Net Surplus/(Deficit) 3,538,058 $ $ 3,515,786 $ 7,900,545 $ 3,250,727 $ 3,886,770 19.6% 2026-2027 Operating Budget | City of Madera 211
47603620 Solid Waste Recycling
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 6532 Maintenance/Other Supplies 0 84 0 0 0 0.0%
Total Expense $ - $ 84 $ - $ - $ - 0.0%
Total Net Surplus/(Deficit) $ - $ (84) $ - $ - $ - 0.0% 212 City of Madera | 2026-2027 Operating Budget
47603630 Street Cleaning
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4208 Late Payment/Other Penalty 2 2 3 0 0 0.0%
4256 Street Sweeping Fees 443,920 -746 432 450,000 450,000 0.0% 4355 Transfer-In 13,885 15,404 0 0 0 0.0%
4434 Grants 0 7,245 0 0 0 0.0%
4659 Refunds and Reimbursements 0 380 10,195 0 0 0.0%
4682 Collection Recovery 91 0 46 0 0 0.0%
Total Revenue $ 457,897 $ 22,285 $ 10,675 $ 450,000 $ 450,000 0.0% 5000 Salaries/Full-time 217,407 196,219 188,917 214,375 206,203 -3.8% 5100 Salaries/Overtime 23,820 25,216 8,247 20,000 15,000 -25.0% 5105 Salaries/Leave Payout 1,602 2,994 1,141 0 0 0.0%
5110 Salaries/Uniform Pay 914 833 1,303 735 1,226 66.8% 5200 Salaries/Auto & Expense Allow 0 0 45 0 90 0.0%
5300 Public Employee Retirement Sys 28,446 27,772 23,971 27,839 24,925 -10.5% 5302 Long Term Disability Insurance 575 551 458 558 479 -14.2% 5303 Life Insurance Premiums 240 213 199 235 201 -14.5% 5304 Workers Compensation Insurance 20,925 17,384 10,763 10,958 10,459 -4.6% 5305 Medicare Tax- Employer's Share 3,775 3,456 3,068 3,600 3,386 -5.9% 5306 Unfunded Accrued Liability 56,361 63,192 62,552 62,552 68,571 9.6% 5308 Deferred Compensation/Full-time 7,694 8,147 7,204 8,231 7,773 -5.6% 5309 Unemployment Insurance 513 693 736 680 666 -2.1%
5310 Section 125 Benefit Allow. 29,782 40,653 50,178 53,860 46,679 -13.3% 6402 Telephone/Fax Charges 20 0 0 0 0 0.0%
6403 Cell Phone Charges 0 3 0 0 0 0.0%
6425 Vehicle Fuel, Supplies & Maint 46,915 42,134 27,152 48,000 45,000 -6.3% 6440 Contracted Services 75,554 115,500 107,972 125,900 137,400 9.1% 6532 Maintenance/Other Supplies 19,500 6,412 19,419 25,000 25,500 2.0% 6560 Liability / Property Insurance 0 9,397 13,133 15,070 12,671 -15.9% 6610 Contingency 0 0 0 50,000 50,000 0.0%
6900 Interfund Charge - Fac. Maint. 12,144 12,144 12,144 12,144 11,985 -1.3% 6904 Interfund Charges - Admin. Ove 19,148 19,148 21,146 21,146 22,068 4.4% 6907 Interfund Chrg/Vehicle Replcmt 124,450 214,030 214,030 214,030 215,042 0.5% 6908 Interfund Chrg/Vehicle Maint. 86,402 69,917 78,944 78,944 109,192 38.3% 6920 Interfund Chg Computer Replace 0 0 0 0 8,090 0.0%
6926 Interfund Chg Risk Charges 2,353 1,015 2,744 2,744 2,400 -12.5% Total Expense $ 778,539 $ 877,022 $ 855,464 $ 996,601 $ 1,025,006 2.9% Total Net Surplus/(Deficit) (320,642) $ $ (854,737) $ (844,789) $ (546,601) $ (575,006) -5.2% 2026-2027 Operating Budget | City of Madera 213
47603640 Beverage Container Recycling
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 6412 Advertising/Other 6,840 9,516 0 0 0 0.0%
Total Expense $ 6,840 $ 9,516 $ - $ - $ - 0.0%
Total Net Surplus/(Deficit) (6,840) $ $ (9,516) $ - $ - $ - 0.0% 214 City of Madera | 2026-2027 Operating Budget
47603730 Tire Clean Up
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4355 Transfer-In 1,650 1,840 0 0 0 0.0%
4434 Grants 0 0 26,351 98,990 72,970 -26.3%
4659 Refunds and Reimbursements 0 0 174 0 0 0.0%
Total Revenue $ 1,650 $ 1,840 $ 26,524 $ 98,990 $ 72,970 -26.3% 5000 Salaries/Full-time 14,326 25,421 40,167 45,227 40,511 -10.4% 5100 Salaries/Overtime 44 93 3,050 50 100 100.0%
5105 Salaries/Leave Payout 0 666 330 0 0 0.0%
5110 Salaries/Uniform Pay 0 32 305 174 263 51.1%
5300 Public Employee Retirement Sys 1,666 1,855 4,154 5,014 4,349 -13.3% 5302 Long Term Disability Insurance 51 61 94 106 94 -11.3% 5303 Life Insurance Premiums 23 24 44 52 41 -21.2%
5304 Workers Compensation Insurance 1,105 2,165 1,582 1,611 2,429 50.8% 5305 Medicare Tax- Employer's Share 252 389 662 697 630 -9.6% 5308 Deferred Compensation/Full-time 636 728 1,578 1,850 1,672 -9.6% 5309 Unemployment Insurance 63 108 169 155 142 -8.4%
5310 Section 125 Benefit Allow. 1,976 5,574 10,803 11,901 10,710 -10.0% 6440 Contracted Services 4,590 990 0 0 0 0.0%
6532 Maintenance/Other Supplies 0 0 2,030 15,000 10,000 -33.3% 6904 Interfund Chg Admin OH 0 0 200 200 150 -25.0%
6920 Interfund Chg Computer Replace 0 0 0 0 1,879 0.0%
6926 Interfund Chg Risk Charges 527 0 0 0 0 0.0%
Total Expense $ 25,260 $ 38,106 $ 65,168 $ 82,037 $ 72,970 -11.1% Total Net Surplus/(Deficit) (23,610) $ $ (36,266) $ (38,644) $ 16,953 $ -100.0% - 2026-2027 Operating Budget | City of Madera 215
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Drainage
45003040 Drainage Capital Outlay
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4900 Budgetary Carryover 0 0 0 826,750 407,846 -50.7%
Total Revenue $ - $ - $ 826,750 - $ $ 407,846 -50.7%
7050 Construction/Infrastructure 0 5,514 9,796 727,500 427,500 -41.2% Total Expense $ - $ 5,514 $ 9,796 $ 727,500 $ 427,500 -41.2% Total Net Surplus/(Deficit) $ - $ (5,514) $ (9,796) $ 99,250 $ (19,654) -119.8% 218 City of Madera | 2026-2027 Operating Budget
45003080 Drainage Operations
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4162 Interest Income 15,779 25,748 26,173 23,000 23,000 0.0% 4208 Late Payment/Other Penalty 15,068 11,772 16,152 12,500 13,000 4.0% 4210 Drainage User Fees 718,604 689,789 736,600 730,000 735,000 0.7% 4346 Interfund Charges/ Cost Dist 170,009 174,259 174,259 174,259 178,615 2.5% 4355 Transfer-In 0 40,000 40,000 40,000 40,000 0.0%
4682 Collection Recovery 132 0 54 0 0 0.0%
4742 Unrealized Gain/Loss on Invest 0 17,013 0 0 0 0.0% Total Revenue $ 919,592 $ 958,582 $ 993,238 $ 979,759 $ 989,615 1.0% 6425 Vehicle Fuel, Supplies & Maint 0 0 0 15,000 0 -100.0% 6451 Bank Service Charges 789 787 881 700 720 2.9%
6532 Maintenance/Other Supplies 0 0 0 5,000 1,000 -80.0% 6900 Interfund Charge - Fac. Maint. 82,710 82,710 82,710 82,710 81,631 -1.3% 6904 Interfund Charges - Admin. Ove 1,935 1,935 1,347 1,347 1,347 0.0% 8200 Transfer Out 45,000 45,000 45,000 45,000 45,000 0.0% 9171 Sale of Real and Personal Prop 810 0 0 0 0 0.0%
Total Expense $ 131,244 $ 130,432 $ 129,938 $ 149,757 $ 129,698 -13.4% Total Net Surplus/(Deficit) 788,348 $ $ 828,149 $ 863,300 $ 830,002 $ 859,917 3.6% 2026-2027 Operating Budget | City of Madera 219
45003090 Drainage Flood Control
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4355 Transfer-In 35,556 35,002 0 0 0 0.0%
4434 Grants 0 5,951 0 0 0 0.0%
4657 Miscellaneous Revenue 190 350 0 0 0 0.0%
4659 Refunds and Reimbursements 0 31,935 24,985 0 0 0.0% Total Revenue $ 35,746 $ 73,237 $ 24,985 $ - $ - 0.0%
5000 Salaries/Full-time 274,169 273,181 249,456 295,864 260,364 -12.0% 5100 Salaries/Overtime 26,666 26,134 24,498 20,000 26,000 30.0% 5105 Salaries/Leave Payout 477 2,116 1,910 0 0 0.0%
5110 Salaries/Uniform Pay 1,067 1,004 1,589 984 1,413 43.6% 5200 Salaries/Auto & Expense Allow 129 129 163 0 219 0.0% 5300 Public Employee Retirement Sys 32,557 31,486 28,797 35,952 29,576 -17.7% 5302 Long Term Disability Insurance 768 710 606 704 608 -13.6% 5303 Life Insurance Premiums 343 311 259 307 247 -19.5% 5304 Workers Compensation Insurance 25,500 26,085 13,897 14,149 14,507 2.5% 5305 Medicare Tax- Employer's Share 4,686 4,584 4,153 4,821 4,243 -12.0% 5306 Unfunded Accrued Liability 62,779 70,388 69,675 69,675 76,379 9.6% 5308 Deferred Compensation/Full-time 9,635 9,717 8,642 10,609 8,920 -15.9% 5309 Unemployment Insurance 637 776 1,220 938 845 -9.9% 5310 Section 125 Benefit Allow. 85,698 90,448 86,571 90,198 77,822 -13.7% 6401 Gas and Electric Utilities 29,808 25,379 16,514 31,000 21,420 -30.9% 6403 Cell Phone Charges 0 0 0 600 0 -100.0%
6417 Software Costs 0 0 20,566 20,566 0 -100.0%
6425 Vehicle Fuel, Supplies & Maint 22,789 10,335 11,651 10,000 13,860 38.6% 6440 Contracted Services 19,132 20,033 23,488 14,434 25,000 73.2% 6444 Contracted Services/ Legal 0 716 716 0 0 0.0%
6515 Taxes and Assessments 26,498 0 0 0 0 0.0%
6516 Permits and Fees 0 27,293 27,293 30,000 29,000 -3.3% 6532 Maintenance/Other Supplies 20,792 18,066 73,678 70,600 45,000 -36.3% 6560 Liability / Property Insurance 212,097 14,833 6,932 7,954 4,710 -40.8% 6610 Contingency 0 0 0 0 25,000 0.0%
6902 Interfund Charges- Central Sup 0 0 0 38 0 -100.0%
6904 Interfund Charges - Admin. Ove 35,534 35,534 33,698 33,698 31,721 -5.9% 6907 Interfund Chrg/Vehicle Replcmt 24,734 80,218 80,218 80,218 80,384 0.2% 6908 Interfund Chrg/Vehicle Maint. 40,201 32,530 36,730 36,730 29,993 -18.3% 6918 Interfund Charges- Comp Maint 18,013 21,266 20,456 20,456 0 -100.0% 6920 Interfund Charges - Computer Repl 8,395 5,109 6,394 6,394 11,221 75.5% 6926 Interfund Chg Risk Charges 3,816 1,602 1,448 1,448 892 -38.4% 8210 Transfers Out/Debt Service 20,922 39,646 20,915 20,915 20,919 0.0% Total Expense $ 1,007,842 $ 869,627 $ 872,130 $ 929,252 $ 840,263 -9.6% Total Net Surplus/(Deficit) (972,095) $ $ (796,389) $ (847,145) $ (929,252) $ (840,263) 9.6% 220 City of Madera | 2026-2027 Operating Budget
Airport
20503270 Airport Operations
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4002 Current Unsecured Property Tax 154,308 203,503 134,491 165,000 200,000 21.2% 4150 Rents/Admin Building 11,300 11,300 10,250 12,000 9,900 -17.5% 4151 Lease/Agricultural 162,550 146,766 150,431 146,896 150,000 2.1% 4152 Lease/Airport Land Area 134,659 70,575 80,178 85,917 89,000 3.6% 4153 Airport Hanger Rentals 173,540 164,305 172,320 180,000 191,466 6.4% 4155 Hangar Rentals -1,350 0 0 0 0 0.0%
4158 Commercial Op User Fees 1,500 1,500 1,500 0 1,500 0.0% 4161 F.B.O. Fuel Flowage Fees 2,210 26,149 5,584 20,000 10,000 -50.0% 4162 Interest Income 19,586 54,796 62,017 45,000 76,000 68.9% 4164 Interest Income/Misc 16,238 15,563 0 0 0 0.0%
4177 Tiedown Rentals 5,058 4,976 2,711 5,200 5,000 -3.8% 4240 Utility Reimbursement 120 120 120 100 100 0.0%
4333 Interfund Chg Land Rent 0 64,083 64,083 64,083 64,083 0.0% 4355 Transfer-In 9,840 13,281 0 0 0 0.0%
4419 CalTrans Aeronautic Grant 0 0 0 0 10,000 0.0%
4420 Revenue/ CA Aid To Airports 0 0 40,000 0 0 0.0%
4450 Federal Aviation Airport Grant 0 0 0 184,175 0 -100.0% 4659 Refunds and Reimbursements 10 56,388 27,309 0 0 0.0% 4676 Workers Comp Recovery - Wages 1,506 0 0 0 0 0.0%
4742 Unrealized Gain/Loss on Invest 0 29,660 0 0 0 0.0% Total Revenue $ 691,074 $ 862,965 $ 750,994 $ 908,371 $ 807,049 -11.2% 5000 Salaries/Full-time 92,344 71,560 16,281 94,197 95,450 1.3% 5005 Salaries/Part-time 16,983 5,301 768 17,835 0 -100.0% 5100 Salaries/Overtime 16 53 37,542 200 10,000 4900.0%
5105 Salaries/Leave Payout 399 2,604 5,651 0 0 0.0%
5110 Salaries/Uniform Pay 286 214 0 250 575 130.0%
5200 Salaries/Auto & Expense Allow 0 0 45 0 90 0.0%
5300 Public Employee Retirement Sys 12,063 11,850 1,665 12,670 9,434 -25.5% 5302 Long Term Disability Insurance 247 243 44 264 156 -40.9% 5303 Life Insurance Premiums 100 100 37 106 86 -18.9%
5304 Workers Compensation Insurance 8,682 8,161 61,327 62,440 26,034 -58.3% 5305 Medicare Tax- Employer's Share 1,588 1,181 779 1,673 1,576 -5.8% 5306 Unfunded Accrued Liability 27,749 31,112 30,796 30,796 33,760 9.6% 5307 Deferred Comp/Part-Time 637 199 16 669 0 -100.0%
5308 Deferred Compensation/Full-time 3,020 3,258 359 3,406 3,324 -2.4% 5309 Unemployment Insurance 390 432 124 504 368 -27.0%
5310 Section 125 Benefit Allow. 30,430 34,088 2,354 35,222 25,594 -27.3% 6401 Gas and Electric Utilities 11,444 5,039 3,001 12,451 12,000 -3.6% 6402 Telephone/Fax Charges 5,341 7,189 0 6,500 1,020 -84.3% 6403 Cell Phone Charges 0 1,558 2,029 1,200 0 -100.0%
6405 Copier Lease/Paper Charges 888 668 623 450 494 9.8% 6412 Advertising/Other 0 202 0 1,000 0 -100.0%
6416 Office Supplies/Expendable 461 520 88 1,500 200 -86.7% 6418 Postage / Other Mailing Charge 305 282 110 800 450 -43.8% 6425 Vehicle Fuel, Supplies & Maint 1,826 2,749 3,430 3,000 3,000 0.0% 6440 Contracted Services 34,879 22,961 16,591 47,100 17,852 -62.1% 6444 Contracted Services/ Legal 0 1,258 1,258 0 0 0.0%
6515 Taxes and Assessments 15,892 23,988 17,125 21,000 25,000 19.0% 6516 Permits and Fees 151 488 4,526 6,600 6,600 0.0%
6530 Conference/Training/Ed 1,766 2,631 315 4,600 4,600 0.0% 6532 Maintenance/Other Supplies 28,647 25,374 4,010 68,750 56,000 -18.5% 6536 Tuition Reimbursement 0 0 0 2,400 0 -100.0%
222 City of Madera | 2026-2027 Operating Budget
20503270 Airport Operations
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 6560 Liability / Property Insurance 51,175 47,918 50,217 56,153 50,104 -10.8% 6610 Contingency 0 0 0 5,300 10,000 88.7%
6900 Interfund Charge - Fac. Maint. 36,146 36,146 36,146 36,146 35,674 -1.3% 6902 Interfund Charges- Central Sup 885 601 6 632 0 -100.0% 6904 Interfund Charges - Admin. Ove 69,277 69,277 70,521 70,521 69,575 -1.3% 6907 Interfund Chrg/Vehicle Replcmt 22,758 46,767 34,767 34,767 14,767 -57.5% 6908 Interfund Chrg/Vehicle Maint. 27,462 22,222 25,091 25,091 12,098 -51.8% 6918 Interfund Charges- Comp Maint 11,085 13,087 12,588 12,588 373 -97.0% 6920 Interfund Charges - Computer Repl 5,166 3,144 3,935 3,935 4,659 18.4% 6926 Interfund Chg Risk Charges 1,577 4,099 8,185 8,185 7,370 -10.0% 8210 Transfers Out/Debt Service 36,782 73,549 36,769 36,769 36,777 0.0% Total Expense $ 558,845 $ 582,072 $ 489,120 $ 727,670 $ 575,060 -21.0% Total Net Surplus/(Deficit) 132,229 $ $ 280,894 $ 261,874 $ 180,701 $ 231,989 28.4% 2026-2027 Operating Budget | City of Madera 223
20503510 Airport Capital Projects
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4419 CalTrans Aeronautic Grant 47,606 0 0 78,508 29,009 -63.0% 4450 Grant/ Capital Grant 1,126,921 36,260 23,000 2,745,159 474,685 -82.7% 4900 Budgetary Carryover 0 0 0 292,937 31,045 -89.4%
Total Revenue $ 1,174,527 $ 36,260 $ 23,000 $ 3,116,604 $ 534,739 -82.8% 6440 Contracted Services 0 0 0 58,219 0 -100.0%
6610 Contingency 0 0 0 219,981 0 -100.0%
7030 Facilities And Improvements 75,218 66,670 0 0 0 0.0% 7050 Construction/Infrastructure 0 3,873 0 3,019,105 766,728 -74.6% Total Expense $ 75,218 $ 70,542 $ 3,297,305 - $ $ 766,728 -76.7% Total Net Surplus/(Deficit) 1,099,309 $ $ (34,282) $ 23,000 $ (180,701) $ (231,989) -28.4% 224 City of Madera | 2026-2027 Operating Budget
Transit
21285290 Transportation - Dial-A-Ride
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4162 Interest Income 4,903 5,671 4,060 4,568 5,505 20.5% 4239 Ticket Sales 3,313 3,305 5,568 100,000 10,000 -90.0% 4266 Low Carbon Transit Op Prog 55,388 216,031 0 175,184 253,571 44.7% 4423 Federal Grant Sec 5307 648,187 642,623 587,725 721,605 875,155 21.3% 4424 Local Transportation Allocatio 268,039 112,323 411,181 298,399 400,000 34.0% 4425 State Transit Assistance - Cit 373,535 357,153 275,205 415,845 600,000 44.3% 4434 Grants 0 0 0 0 150,000 0.0%
Total Revenue $ 1,353,366 $ 1,337,105 $ 1,283,740 $ 1,715,601 $ 2,294,231 33.7% 5000 Salaries/Full-time 167,213 154,891 170,721 168,333 183,346 8.9% 5100 Salaries/Overtime 5,531 9,836 166 100 100 0.0%
5110 Salaries/Uniform Pay 654 609 720 573 838 46.2%
5300 Public Employee Retirement Sys 20,337 19,553 20,924 20,600 21,572 4.7% 5302 Long Term Disability Insurance 495 478 462 469 469 0.0% 5303 Life Insurance Premiums 133 149 132 129 128 -0.8%
5304 Workers Compensation Insurance 13,425 15,159 7,534 7,671 6,703 -12.6% 5305 Medicare Tax- Employer's Share 2,562 2,416 2,518 2,518 2,721 8.1% 5306 Unfunded Accrued Liability 29,705 33,305 32,967 32,967 36,140 9.6% 5308 Deferred Compensation/Full-time 6,409 6,307 6,823 6,837 7,439 8.8% 5309 Unemployment Insurance 367 453 524 414 467 12.8%
5310 Section 125 Benefit Allow. 38,135 45,273 41,723 45,967 49,733 8.2% 6405 Copier Lease/Paper Charges 1,421 961 1,457 1,350 1,350 0.0% 6412 Advertising/Other 213 0 70 1,200 500 -58.3%
6416 Office Supplies/Expendable 139 117 0 1,000 500 -50.0% 6425 Vehicle Fuel, Supplies & Maint 132,211 106,974 87,503 128,327 140,000 9.1% 6440 Contracted Services 842,505 860,740 955,928 1,207,520 1,627,038 34.7% 6520 Ticket Purchases 0 0 0 1,500 1,500 0.0%
6530 Conference/Training/Ed 644 1,372 0 2,400 2,400 0.0% 6610 Contingency 0 0 0 5,200 0 -100.0%
6902 Interfund Charges- Central Sup 6,773 4,523 1,217 6,096 0 -100.0% 6904 Interfund Charges - Admin. Ove 40,208 40,208 34,988 34,988 34,662 -0.9% 6918 Interfund Charges- Comp Maint 4,711 5,562 5,350 5,350 0 -100.0% 6920 Interfund Charges - Computer Repl 2,196 1,336 1,673 1,673 5,185 209.9% 6926 Interfund Chg Risk Charges 1,047 2,712 3,769 3,769 3,732 -1.0% 8200 Transfer Out 28,500 28,500 28,500 28,500 28,500 0.0% Total Expense $ 1,345,532 $ 1,341,435 $ 1,405,671 $ 1,715,451 $ 2,155,023 25.6% Total Net Surplus/(Deficit) 7,833 $ $ (4,330) $ (121,930) $ 139,208 150 $ 92705.3% 226 City of Madera | 2026-2027 Operating Budget
21285490 Dial-A-Ride Capital Outlay
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4266 Low Carbon Transit Op Prog 0 0 0 87,527 97,815 11.8% Total Revenue $ - $ - $ 87,527 - $ $ 97,815 11.8%
7050 Construction/Infrastructure 0 0 0 87,527 97,815 11.8% 9171 Sale of Real and Personal Prop 3,300 0 0 0 0 0.0%
Total Expense $ 3,300 $ - $ 87,527 - $ $ 97,815 11.8%
Total Net Surplus/(Deficit) (3,300) $ $ - $ - $ - $ - 0.0% 2026-2027 Operating Budget | City of Madera 227
21295300 Transportation - Fixed Route
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4266 Low Carbon Transit Op Prog 80,300 334,006 0 351,428 113,706 -67.6% 4421 Grant/FTA Section 5339 0 0 0 0 155,602 0.0%
4423 Federal Grant Sec 5307 984,075 951,819 806,522 1,468,551 992,568 -32.4% 4424 Local Transportation Allocatio 330,380 226,465 520,095 493,031 255,816 -48.1% 4425 State Transit Assistance - Cit 565,083 410,307 373,971 843,283 736,751 -12.6% Total Revenue $ 1,959,838 $ 1,922,597 $ 1,700,588 $ 3,156,293 $ 2,254,443 -28.6% 5000 Salaries/Full-time 167,252 155,535 169,191 168,333 183,346 8.9% 5100 Salaries/Overtime 5,532 9,833 30,060 20,000 25,000 25.0% 5110 Salaries/Uniform Pay 654 609 720 573 838 46.2%
5300 Public Employee Retirement Sys 20,343 18,928 20,705 20,602 21,574 4.7% 5302 Long Term Disability Insurance 495 479 458 469 469 0.0% 5303 Life Insurance Premiums 133 150 148 146 145 -0.7%
5304 Workers Compensation Insurance 13,428 15,159 7,534 7,671 6,703 -12.6% 5305 Medicare Tax- Employer's Share 2,562 2,417 2,788 2,807 3,082 9.8% 5306 Unfunded Accrued Liability 29,705 33,305 32,968 32,968 36,140 9.6% 5308 Deferred Compensation/Full-time 6,411 6,307 6,764 6,838 7,437 8.8% 5309 Unemployment Insurance 367 453 578 459 521 13.5%
5310 Section 125 Benefit Allow. 38,135 45,273 41,723 45,967 49,733 8.2% 6405 Copier Lease/Paper Charges 1,600 783 1,457 1,350 1,350 0.0% 6412 Advertising/Other 169 189 25 1,200 500 -58.3%
6416 Office Supplies/Expendable 425 313 85 1,000 500 -50.0% 6418 Postage / Other Mailing Charge 0 0 0 150 0 -100.0% 6425 Vehicle Fuel, Supplies & Maint 190,683 159,020 132,983 156,859 170,000 8.4% 6440 Contracted Services 1,336,457 1,329,311 1,310,388 1,640,033 1,329,231 -19.0% 6520 Ticket Purchases 0 0 0 1,500 1,500 0.0%
6530 Conference/Training/Ed 644 1,372 0 2,400 2,400 0.0% 6560 Liability / Property Insurance 40,473 50,211 36,072 41,394 39,406 -4.8% 6610 Contingency 0 0 0 5,200 0 -100.0%
6902 Interfund Charges- Central Sup 6,377 6,969 4,107 6,454 0 -100.0% 6903 Interfund Charges - Cost Distr 7,958 0 0 0 0 0.0%
6904 Interfund Charges - Admin. Ove 48,511 48,511 45,113 45,113 43,363 -3.9% 6918 Interfund Charges- Comp Maint 4,711 5,562 5,350 5,350 1,533 -71.3% 6920 Interfund Charges - Computer Repl 2,196 1,336 1,673 1,673 7,963 376.0% 6926 Interfund Chg Risk Charges 1,047 2,712 3,769 3,769 3,732 -1.0% 8200 Transfer Out 28,500 28,500 28,500 28,500 28,500 0.0% Total Expense $ 1,954,771 $ 1,923,238 $ 1,883,159 $ 2,248,778 $ 1,964,966 -12.6% Total Net Surplus/(Deficit) 5,067 $ $ (182,571) (640) $ $ 907,515 $ 289,477 -68.1% 228 City of Madera | 2026-2027 Operating Budget
21295425 SB1-State of Good Repair
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4265 State of Good Repair 0 6,136 123,036 741,053 779,088 5.1% Total Revenue $ - $ 6,136 $ 123,036 $ 741,053 $ 779,088 5.1% 7030 Facilities And Improvements 0 6,136 128,780 741,053 779,088 5.1% Total Expense $ - $ 6,136 $ 128,780 $ 741,053 $ 779,088 5.1% Total Net Surplus/(Deficit) $ - $ - $ (5,745) $ - $ - 0.0% 2026-2027 Operating Budget | City of Madera 229
21295491 Low Carbon Transit Operation
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4266 Low Carbon Transit Op Prog 0 0 0 87,527 97,815 11.8% Total Revenue $ - $ - $ 87,527 - $ $ 97,815 11.8%
7050 Construction/Infrastructure 0 0 0 87,527 97,815 11.8% Total Expense $ - $ - $ 87,527 - $ $ 97,815 11.8%
Total Net Surplus/(Deficit) $ - $ - $ - $ - $ - 0.0%
230 City of Madera | 2026-2027 Operating Budget
21295500 Fixed Route - Capital Outlay
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4320 Capital Contribution 105,132 95,233 0 0 92,867 0.0% 4421 Grant/FTA Section 5339 0 0 0 397,483 247,933 -37.6% 4423 Federal Grant Sec 5307 389,749 -932 0 203,978 152,839 -25.1% Total Revenue $ 494,881 $ 94,301 $ 601,461 - $ $ 493,639 -17.9% 7000 Vehicles and Equipment 4,662 0 0 0 493,639 0.0%
7030 Facilities And Improvements 0 -33,200 0 601,461 0 -100.0% 9171 Sale of Real and Personal Prop 10,161 0 0 0 0 0.0% Total Expense $ 14,823 $ (33,200) $ 601,461 - $ $ 493,639 -17.9% Total Net Surplus/(Deficit) 480,058 $ $ 127,501 $ - $ - $ - 0.0% 2026-2027 Operating Budget | City of Madera 231
21295590 Prop 1B PTMISEA
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4424 Local Transportation Allocatio 1,008 0 0 0 0 0.0%
4425 State Transit Assistance - Cit 67,405 11,699 4,230 0 0 0.0% 4490 Proposition 1B PTMISEA 290,759 13,124 0 33,531 0 -100.0% Total Revenue $ 359,172 $ 24,823 $ 4,230 $ 33,531 $ -100.0% - 7000 Vehicles and Equipment 5,719 0 0 0 0 0.0%
7030 Facilities And Improvements 255,077 -61,265 0 0 0 0.0% Total Expense $ 260,796 $ (61,265) $ - $ - $ - 0.0%
Total Net Surplus/(Deficit) 98,376 $ $ 86,089 $ 4,230 $ 33,531 $ -100.0% - 232 City of Madera | 2026-2027 Operating Budget
Golf
20606290 Golf Operations
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4164 Interest Income/Misc 702 603 0 0 0 0.0%
4169 Rents/ Pro Shop 77,883 64,581 65,000 65,000 65,000 0.0% 4213 Green Fee User Charges 98,208 111,326 117,849 100,000 111,000 11.0% 4355 Transfer-In 95,421 0 0 0 0 0.0%
Total Revenue $ 272,214 $ 176,509 $ 182,848 $ 165,000 $ 176,000 6.7% 6560 Liability / Property Insurance 14,457 18,066 18,686 21,443 18,588 -13.3% 6904 Interfund Chg Admin OH 0 0 50 50 225 350.0%
6921 Interfund Charges - Land Rent 64,083 64,083 64,083 64,083 64,083 0.0% 6926 Interfund Chg Risk Charges 0 1,951 3,905 3,905 3,521 -9.8% 9600 Depreciation/Replacement 281,991 161,240 0 0 0 0.0% Total Expense $ 360,531 $ 245,340 $ 86,724 $ 89,481 $ 86,417 -3.4% Total Net Surplus/(Deficit) (88,317) $ $ (68,830) $ 96,124 $ 75,519 $ 89,583 18.6% 234 City of Madera | 2026-2027 Operating Budget
20606295 Golf Course Capital
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 4320 Capital Contribution 50,000 50,000 50,000 50,000 50,000 0.0% 4355 Transfer-In 25,000 0 0 0 0 0.0%
4900 Budgetary Carryover 0 0 0 633 71,240 11154.3%
Total Revenue $ 75,000 $ 50,000 $ 50,000 $ 50,633 $ 121,240 139.4% 7040 Parks/Facilities Equipment 48,945 83,916 2,992 126,152 210,823 67.1% Total Expense $ 48,945 $ 83,916 $ 2,992 $ 126,152 $ 210,823 67.1% Total Net Surplus/(Deficit) 26,055 $ $ (33,916) $ 47,008 $ (75,519) $ (89,583) -18.6% 2026-2027 Operating Budget | City of Madera 235
20606299 Golf Course Debt Service
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 8000 Interest Expense 874 0 0 0 0 0.0%
Total Expense $ 874 $ - $ - $ - $ - 0.0%
Total Net Surplus/(Deficit) $ (874) $ - $ - $ - $ - 0.0% 236 City of Madera | 2026-2027 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.
238 City of Madera | 2026-2027 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 2026/27 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 2026/27 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.
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.
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.
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.
2026-2027 Operating Budget | City of Madera 239
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 expended as of 3/31/26. Consequently, these monies are not being
budgeted in the FY 2026/27 Proposed Budget..
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 2026/27 budget, the monies will be used for training of Building staff in ADA best practices.
Law Enforcement Grants
Supplemental Law Enforcement Services Fund (SLESF)
Funds allocated to provide front-line law enforcement
services. These monies are being used for supplies and
equipment purchases in the FY 2026/27 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
240 City of Madera | 2026-2027 Operating Budget
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
2026-2027 Operating Budget | City of Madera 241
Expense Summaries
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Org Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE Development Impact Fees Org List
40800000-Water Develop Impact Fee 0 0 0 2,909 3,041 4.5% 40810000-Water Pipe Dev Impact Fee 0 0 25 609,394 578,926 -5.0% 40820000-Water Well Impact Fee 15,057 0 -654 917,868 963,652 5.0% 40830000-Waste Water Dev Impact Fee 253,844 250,000 417,000 2,208,685 1,674,762 -24.2% 40840000-Westberry Ellis Dev Impact Fee -12,000 0 100 67,789 108,843 60.6% 40850000-Rd 28 Sewer Int Dev Impact Fee 3,468 0 50 36,345 6,361 -82.5% 40860000-Develop Impact Fee/Fire 0 0 0 519,787 546,780 5.2% 40870000-Develop Impact Fee/Police 128,771 128,771 67,782 128,821 150 -99.9% 40880000-Develop Impact Fee/Parks 0 0 881,411 4,909,396 3,937,543 -19.8% 40890000-Develop Imp Fee/Public Works 0 0 50 1,079,253 1,124,205 4.2% 40920000-General Government Impact Fee 0 0 50 1,331,541 1,395,904 4.8% 40930000-Transportation Impact Fee 15,726 -197,717 10,694 3,346,135 3,370,897 0.7% 40940000-Administrative Services 15,000 15,000 15,050 40,581 28,190 -30.5% 40950000-Median Island Impact Fee 99,481 0 100 317,942 332,657 4.6% 40960000-Arterial/Collector Impact Fee 519,236 0 175 2,110,202 2,207,428 4.6% 40970000-Traffic Signal Impact Fee -34,661 0 1,290 265,420 275,904 3.9% 40980000-Traffic Special Impact Fee 0 0 50 200,622 209,609 4.5% 40990000-Sewer New Req 73,202 22,977 25 3,528 11,262 219.2% 41000000-Sewer NW Quad 0 0 100 36,620 1,265 -96.5%
41010000-Sewer NE Quad 0 0 0 48,249 63,450 31.5%
41020000-Sewer SW Quad 460,112 2,230 100 50,059 28,188 -43.7% 41030000-Sewer SE Quad 242,357 0 0 35,000 150 -99.6%
41040000-Drainage Dev Imp Fee 0 441,447 13,475 1,725,084 1,589,922 -7.8% 41050000-Storm Drain NW Quad 536,569 13,300 13,375 808,626 1,149,503 42.2% 41060000-Storm Drain NE Quad 0 13,300 13,300 428,489 456,247 6.5% 41070000-Storm Drain SW Quad 145,377 0 25 56,793 70,075 23.4% 41080000-Storm Drain SE Quad 0 6,519 75 165 225 36.4%
Total Development Impact Fees $ 2,461,539 $ 695,827 $ 1,433,648 $ 21,285,303 $ 20,135,139 -5.4% State Gas Tax Org List
41303310-Gas Tax - Street Maintenance 2,235,382 6,464,909 1,811,262 1,811,262 2,251,859 24.3% 41305424-SB1-LPP (Local Partnership Program) 0 0 334,000 334,000 360,000 7.8% 41315320-RSTP - Fed Exchange 95,136 1,376,314 463,792 2,197,930 1,054,076 -52.0% 41320000-RMRA 0 0 544 5,530,479 8,622,211 55.9%
Total State Gas Tax $ 2,330,518 $ 7,841,222 $ 2,609,598 $ 9,873,671 $ 12,288,146 24.5% Measure T Org List
41514470-Measure T - RTP - Rehab/Recons 37,742 13,442 462,569 2,458,208 6,900,726 180.7% 41520000-Measure T - LTP Street Maint 860,000 860,024 860,342 1,914,131 2,460,000 28.5% 41530000-Measure T - LTP Suppl Sts. Maint 0 10,958 300,000 2,000,000 2,650,000 32.5% 41540000-Measure T - LTP ADA Compliance 0 7,116 102,028 246,150 152,050 -38.2% 41550000-Measure T - Transit Enhancement 2,046 14,099 48,317 380,175 519,513 36.7% 41560000-Measure T - Transit Enh/ADA/Sr. 0 0 0 0 145,197 0.0% 41570000-Measure T - Enviro Enhan/Bike/Pe 277,679 23,812 5,263 168,140 277,978 65.3% 41580000-Measure T - LTP - Flexible 0 0 0 60,000 60,000 0.0% Total Measure T $ 1,177,467 $ 929,451 $ 1,778,518 $ 7,226,804 $ 13,165,464 82.2% Business Improvement District Org List
41600000-Madera Downtown BID 13,537 17,149 13,171 18,398 19,297 4.9% Total Business Improvement District $ 13,537 $ 17,149 $ 13,171 $ 18,398 $ 19,297 4.9% Park Development Org List
41096132-OLRP GRANT 0 0 123,914 1,521,417 1,195,366 -21.4% 41096355-CalTrans Grant 100,000 -7 0 300,000 300,000 0.0% 41096356-Prop 68 Grant 235,989 -26,360 2,124,507 2,127,418 230,765 -89.2% 242 City of Madera | 2026-2027 Operating Budget
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Org Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE Park Development Org List
41096357-CCLP Grant 509,906 234 -27 0 0 0.0%
41096358-MUSD After School Program 183,081 0 0 0 0 0.0% 41096359-Special Legislative Grant 94,610 -50,202 1,005,381 1,422,809 42,113 -97.0% 41096360-MUSD Agreements 0 27,516 36,045 62,786 14,401 -77.1% 41096361-MCDPH Agreements 0 20,368 6,907 11,204 0 -100.0% 41096362-FMAAA Agreements 0 9,287 45,824 58,625 7,000 -88.1% 41096363-Dicks Sporting Goods Grant 0 0 56,009 96,000 0 -100.0% 41096364-Sunset Park Grant 0 0 174,405 174,405 0 -100.0% Total Park Development $ 1,123,586 $ (19,165) $ 3,572,965 $ 5,774,664 $ 1,789,645 -69.0% 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 11.1% Federal Aid Urban Grant Org List
41705070-FAU CMAQ 710,575 -18,080 119,006 2,808,736 3,783,849 34.7% 41705075-Carbon Reduction Program 0 0 58 149,000 1,031,000 591.9% 41705080-Highway Safety Improv Program 0 0 113,760 175,320 308,610 76.0% 41705087-Safe Streets & Roads For All 0 0 0 0 338,520 0.0% 41705100-CRRSSA fund 0 0 303,000 303,000 0 -100.0%
41705730-Bridge Preventative Maint. Program 39,601 4,151 7,489 350,539 1,033,588 194.9% 41705735-Highway Bridge Program 0 2,994 8,336 348,808 442,600 26.9% Total Federal Aid Urban Grant $ 750,176 $ (10,935) $ 551,649 $ 4,135,403 $ 6,938,167 67.8% ARPA Funds Org List
48250000-ARPA FUNDS 6,599,647 9,142,484 2,782,310 6,116,101 0 -100.0% Total ARPA Funds $ 6,599,647 $ 9,142,484 $ 2,782,310 $ 6,116,101 $ -100.0% - Local Transportation Org List
42005330-Local Transportation- Streets 442,273 1,566,981 3,199,051 6,071,858 7,592,924 25.1% 42005410-Local Transportation- Parks 211 376 0 170,000 80,000 -52.9% 42005493-Local Transportation- Transit 17 0 125 115,926 115,876 0.0% Total Local Transportation $ 442,501 $ 1,567,356 $ 3,199,176 $ 6,357,784 $ 7,788,800 22.5% Landscape Maintenance Districts Org List
LMD 423,296 493,434 510,229 635,621 611,110 -3.9%
Total Landscape Maintenance Districts $ 423,296 $ 493,434 $ 510,229 $ 635,621 $ 611,110 -3.9% PD Grants Org List
47700000-Supplemental Law Enforcement 55,627 141,524 92,228 167,291 98,526 -41.1% 47810000-JAG Grant 32,522 -88 35 45,991 24,324 -47.1%
47810110-Health and Wellness 19,547 13,411 5,047 7,896 0 -100.0% 47810310-Prop 64 Health & Public Safety 83,394 114,122 94,109 92,800 108,478 16.9% 47810410-PD Special Investigation Unit 292,422 329,362 317,107 320,656 360,872 12.5% 47811100-PD Opioid Settlement Funds 0 138,206 113,451 261,465 163,188 -37.6% 47812030-PD Schools Policing 0 363,809 308,998 463,340 547,426 18.1% 47812040-PD Housing Authority 0 139,970 142,928 177,441 215,231 21.3% 47812050-COPS Hiring Grant 253,176 402,516 403,967 392,349 126,201 -67.8% 47813010-PD Central Command Center 0 35,356 0 0 0 0.0%
47813011-PD Parking Lot Resurfacing 317,288 -135,961 0 0 0 0.0% 47813012-PD Safe & Clean 0 300,000 0 0 0 0.0%
47813013-PD Tire Amnesty Grant 880 51,243 32,790 127,804 66,337 -48.1% 47813015-PD Abandoned Vehicle Abatement 0 57,414 38,112 59,604 40,107 -32.7% 47813016-CHP Prop 64 Cannabis Enforcement 0 0 21,206 83,468 62,263 -25.4% 47900000-DUI Enforcement & Awareness Grant 110,322 122,430 87,519 166,933 72,651 -56.5% 47910000-Tobacco Law Enforcement Grant 70,053 10,133 75 20,143 20,200 0.3% 2026-2027 Operating Budget | City of Madera 243
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Org Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE PD Grants Org List
47940000-Tobacco Code Enforcement Grant 0 0 0 0 101,694 0.0% 48301100-Opioid Settlement Fund 0 70,000 261,465 261,465 163,188 -37.6% 76102657-PD Community Outreach 230,855 1,606,965 0 0 5,316 0.0% Total PD Grants $ 1,466,086 $ 3,760,413 $ 1,919,037 $ 2,648,646 $ 2,176,002 -17.8% Intermodal Org List
41100000-Madera Transit Center 7,339 0 2,546 2,546 2,171 -14.7% 41108060-Intermodal Building 142,297 150,035 141,694 148,138 152,821 3.2% Total Intermodal $ 149,636 $ 150,035 $ 144,240 $ 150,684 $ 154,992 2.9% Community Development Block Grant Org List
10211300-General/Grant Oversight 58,880 0 0 0 0 0.0%
10218000-CDBG Admin 142,107 143,629 147,578 197,899 283,044 43.0% 10218010-CDBG Public Services 123,208 193,347 107,103 186,117 204,315 9.8% 10218020-CDBG Public Improvements 47,790 577,536 890,581 2,129,706 1,751,310 -17.8% 10218030-CDBG Revolving Loan Fund 190 0 35,000 75,000 100,000 33.3% Total Community Development Block Grant $ 372,174 $ 914,512 $ 1,180,262 $ 2,588,722 $ 2,338,669 -9.7% Economic Development Org List
42500000-Economic Development Fund 2,000 0 476 159,100 15,000 -90.6% Total Economic Development $ 2,000 $ - $ 159,100 476 $ $ -90.6% 15,000 Residential Rehab Housing Org List
43800000-Home DAP 0 -293 574 15,000 15,000 0.0%
44000000-Housing Program Fund 0 0 0 275 0 -100.0%
44004430-DAP Program Income 22,835 21,358 21,802 27,947 29,387 5.2% 44004432-CalHome Mobile Home Rehab 1 1 0 0 0 0.0%
44004440-HOME PJ 0 470 181 853,557 1,304,317 52.8%
44004460-HOME Program 43,722 42,417 39,908 266,470 266,722 0.1% 44004610- CalHOME DAP 0 16 0 0 0 0.0%
44004620-CalHOME OOR 206 0 0 0 0 0.0%
44004630-CalHOME Program Income 41 81 157 300 200 -33.3% 44004640-Permanent Local Housing Allocation 27,895 131,464 85,950 295,017 1,543,255 423.1% 44900000-Residential Rehab 0 0 0 24,680 24,680 0.0%
Total Residential Rehab Housing $ 94,699 $ 195,513 $ 148,572 $ 1,483,246 $ 3,183,561 114.6% Low/Moderate Income Housing Org List
40200000-Low/Mod Housing Fund 694 0 0 0 0 0.0%
40210000-Affordable Housing 43,704 663,979 41,785 61,964 561,894 806.8% Total Low/Moderate Income Housing $ 44,398 $ 663,979 $ 41,785 $ 61,964 $ 561,894 806.8% CFD Special Revenue Org List
48000000-CFD 2005-1 City Wide Services 308,395 308,827 308,983 310,960 1,312,509 322.1% 48010000-CFD 2006-1 KB Homes 184,191 189,733 190,856 192,177 196,440 2.2% 48030000-CFD 2012-1 Public Service 9,750 9,750 9,750 9,750 9,750 0.0% 48040000-CFD 2013-1 Madera Family Apts 42,071 6,690 6,690 6,690 6,690 0.0% 48500000-CFD 2006 Bond Debt 179,155 184,736 186,965 190,703 190,393 -0.2% Total CFD Special Revenue $ 723,562 $ 699,736 $ 703,243 $ 710,280 $ 1,715,782 141.6% SB-1186 Org List
48404200-SB-1186 Proceeds 0 1,354 406 14,300 12,030 -15.9% Total SB-1186 $ - $ 1,354 $ 406 $ 14,300 $ -15.9% 12,030 244 City of Madera | 2026-2027 Operating Budget
Expenditures by Organizational Code
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE
6800 Developer Reimbursement 0 0 0 2,909 3,041 4.5%
$ - $ - $ - $ 2,909 $ 3,041 4.5%
40810000 - Water Pipe Impact Fee Fund
6800 Developer Reimbursement 0 0 0 390,369 359,851 -7.8% 6904 Interfund Chg Admin OH 0 0 25 25 75 200.0%
7030 Facilities And Improvements 0 0 0 219,000 219,000 0.0% $ - $ - $ 609,394 25 $ $ 578,926 -5.0%
40820000 - Water Well Impact Fee Fund
6800 Developer Reimbursement 0 0 0 243,475 163,652 -32.8% 7030 Facilities And Improvements 0 0 0 674,393 800,000 18.6% 7050 Construction/Infrastructure 15,057 0 -654 0 0 0.0% $ 15,057 $ - $ (654) $ 917,868 $ 963,652 5.0%
40830000 - Waste Water Impact Fee Fund
6800 Developer Reimbursement 0 0 0 1,733,352 1,424,762 -17.8% 7030 Facilities And Improvements 3,844 0 0 58,333 0 -100.0% 8200 Transfer Out 250,000 250,000 417,000 417,000 250,000 -40.0% $ 253,844 $ 250,000 $ 417,000 $ 2,208,685 $ 1,674,762 -24.2% 40840000 - Waste Water Impact Fee Fund
6440 Contracted Services -12,000 0 0 35,000 0 -100.0%
6800 Developer Reimbursement 0 0 0 32,689 108,693 232.5% 6904 Interfund Chg Admin OH 0 0 100 100 150 50.0%
$ (12,000) $ - $ 100 $ 67,789 $ 108,843 60.6%
40850000 - Road 28 Sewer Impact Fee Fund
6440 Contracted Services 0 0 0 35,000 0 -100.0%
6800 Developer Reimbursement 0 0 0 0 2,211 0.0%
6904 Interfund Chg Admin OH 0 0 50 50 150 200.0%
7030 Facilities And Improvements 0 0 0 1,295 4,000 208.9% 8200 Transfer Out 3,468 0 0 0 0 0.0%
$ 3,468 $ - $ 36,345 50 $ $ 6,361 -82.5%
40860000 - Fire Impact Fee Fund
6800 Developer Reimbursement 0 0 0 519,787 546,780 5.2% $ - $ - $ 519,787 - $ $ 546,780 5.2%
40870000 - Police Impact Fee Fund
6904 Interfund Chg Admin OH 0 0 50 50 150 200.0%
8200 Transfer Out 128,771 128,771 67,732 128,771 0 -100.0% $ 128,771 $ 128,771 $ 67,782 $ 128,821 $ -99.9% 150
40880000 - Parks Impact Fee Fund
6800 Developer Reimbursement 0 0 0 2,652,607 2,895,329 9.2% 6904 Interfund Chg Admin OH 0 0 75 75 225 200.0%
7050 Construction/Infrastructure 0 0 47,291 1,089,280 1,041,989 -4.3% 8200 Transfer Out 0 0 834,045 1,167,434 0 -100.0%
$ - $ 881,411 - $ $ 4,909,396 $ 3,937,543 -19.8%
40890000 - Public Works Impact Fee Fund
6800 Developer Reimbursement 0 0 0 1,079,203 1,124,055 4.2% 6904 Interfund Chg Admin OH 0 0 50 50 150 200.0%
$ - $ - $ 1,079,253 50 $ $ 1,124,205 4.2%
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
40800000 - Water Develop Impact Fee Fund
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
2026-2027 Operating Budget | City of Madera 245
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 40920000 - General Government Impact Fee Fund
6800 Developer Reimbursement 0 0 0 1,331,491 1,395,754 4.8% 6904 Interfund Chg Admin OH 0 0 50 50 150 200.0%
$ - $ - $ 1,331,541 50 $ $ 1,395,904 4.8%
40930000 - Transportation Impact Fee Fund
6800 Developer Reimbursement 0 0 0 2,956,085 3,250,921 10.0% 6904 Interfund Chg Admin OH 0 0 50 50 150 200.0%
7050 Construction/Infrastructure 15,726 -197,717 10,644 390,000 119,826 -69.3% $ 15,726 $ (197,717) $ 10,694 $ 3,346,135 $ 3,370,897 0.7% 40940000 - Admin Services Impact Fee Fund
6800 Developer Reimbursement 0 0 0 25,531 13,040 -48.9% 6904 Interfund Chg Admin OH 0 0 50 50 150 200.0%
8200 Transfer Out 15,000 15,000 15,000 15,000 15,000 0.0% $ 15,000 $ 15,000 $ 15,050 $ 40,581 $ 28,190 -30.5%
40950000 - Median Island Impact Fee Fund
6800 Developer Reimbursement 99,481 0 0 317,842 332,507 4.6% 6904 Interfund Chg Admin OH 0 0 100 100 150 50.0%
$ 99,481 $ - $ 317,942 100 $ $ 332,657 4.6%
40960000 - Arterial/Collector Impact Fee Fund
6800 Developer Reimbursement 519,236 0 0 2,000,027 1,817,129 -9.1% 6904 Interfund Chg Admin OH 0 0 175 175 299 70.9%
7050 Construction/Infrastructure 0 0 0 110,000 390,000 254.5% $ 519,236 $ - $ 2,110,202 175 $ $ 2,207,428 4.6%
40970000 - Traffic Signal Impact Fee Fund
6800 Developer Reimbursement 0 0 0 96,027 223,023 132.3% 6904 Interfund Chg Admin OH 0 0 25 25 75 200.0%
7050 Construction/Infrastructure -34,661 0 1,265 169,368 52,806 -68.8% $ (34,661) $ - $ 1,290 $ 265,420 $ 275,904 3.9%
40980000 - Traffic Special Impact Fee Fund
6800 Developer Reimbursement 0 0 0 200,572 209,459 4.4% 6904 Interfund Chg Admin OH 0 0 50 50 150 200.0%
$ - $ - $ 200,622 50 $ $ 209,609 4.5%
40990000 - New Sewer Impact Fee Fund
6800 Developer Reimbursement 73,202 22,977 0 3,503 11,112 217.2% 6904 Interfund Chg Admin OH 0 0 25 25 150 500.0%
$ 73,202 $ 22,977 $ 25 $ 3,528 $ 11,262 219.2%
41000000 - Sewer N/W Quad Impact Fee Fund
6440 Contracted Services 0 0 0 35,000 0 -100.0%
6800 Developer Reimbursement 0 0 0 1,520 1,040 -31.6%
6904 Interfund Chg Admin OH 0 0 100 100 225 125.0%
$ - $ - $ 100 $ 36,620 $ 1,265 -96.5%
41010000 - Sewer N/E Quad Impact Fee Fund
6440 Contracted Services 0 0 0 35,000 0 -100.0%
6800 Developer Reimbursement 0 0 0 5,249 63,450 1108.8% 7030 Facilities And Improvements 0 0 0 8,000 0 -100.0%
$ - $ - $ - $ 48,249 $ 63,450 31.5%
41020000 - Sewer S/W Quad Impact Fee Fund
6440 Contracted Services 0 0 0 27,000 0 -100.0%
6800 Developer Reimbursement 459,007 2,230 0 0 28,038 0.0% Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
246 City of Madera | 2026-2027 Operating Budget
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 6904 Interfund Chg Admin OH 0 0 100 100 150 50.0%
7050 Construction/Infrastructure 1,105 0 0 22,959 0 -100.0% $ 460,112 $ 2,230 $ 100 $ 50,059 $ 28,188 -43.7%
41030000 - Sewer S/E Quad Impact Fee Fund
6440 Contracted Services 0 0 0 35,000 0 -100.0%
6800 Developer Reimbursement 240,256 0 0 0 0 0.0%
6904 Interfund Chg Admin OH 0 0 0 0 150 0.0%
7050 Construction/Infrastructure 2,101 0 0 0 0 0.0%
$ 242,357 $ - $ - $ 35,000 $ -99.6% 150
41040000 - Drainage Impact Fee Fund
6800 Developer Reimbursement 0 428,047 0 1,621,609 1,576,372 -2.8% 6904 Interfund Chg Admin OH 0 0 75 75 150 100.0%
7030 Facilities And Improvements 0 0 0 90,000 0 -100.0% 8200 Transfer Out 0 13,400 13,400 13,400 13,400 0.0%
$ 441,447 - $ $ 13,475 $ 1,725,084 $ 1,589,922 -7.8%
41050000 - Storm Drain N/W Quad Impact Fee Fund
6800 Developer Reimbursement 536,569 0 0 705,251 1,066,053 51.2% 6904 Interfund Chg Admin OH 0 0 75 75 150 100.0%
7030 Facilities And Improvements 0 0 0 90,000 70,000 -22.2% 8200 Transfer Out 0 13,300 13,300 13,300 13,300 0.0%
$ 536,569 $ 13,300 $ 13,375 $ 808,626 $ 1,149,503 42.2% 41060000 - Storm Drain N/E Quad Impact Fee Fund
6800 Developer Reimbursement 0 0 0 325,189 372,947 14.7% 7050 Construction/Infrastructure 0 0 0 90,000 70,000 -22.2% 8200 Transfer Out 0 13,300 13,300 13,300 13,300 0.0%
$ - $ 13,300 $ 13,300 $ 428,489 $ 456,247 6.5%
41070000 - Storm Drain S/W Quad Impact Fee Fund
6800 Developer Reimbursement 145,377 0 0 0 0 0.0%
6904 Interfund Chg Admin OH 0 0 25 25 75 200.0%
7050 Construction/infrastructure 0 0 0 56,768 70,000 23.3% $ 145,377 $ - $ 56,793 25 $ $ 70,075 23.4%
41080000 - Storm Drain S/E Quad Impact Fee Fund
6800 Developer Reimbursement 0 6,519 0 90 0 -100.0%
6904 Interfund Chg Admin OH 0 0 75 75 225 200.0%
$ - $ 6,519 $ 75 $ 165 $ 36.4% 225
41303310 - Gas Tax Streets Fund
6900 Interfund Charge - Fac. Maint. 419,504 419,504 0 0 440,597 0.0% 7050 Construction/Infrastructure 7,466 78 0 0 0 0.0%
8200 Transfer Out 1,808,412 6,045,327 1,811,262 1,811,262 1,811,262 0.0% $ 2,235,382 $ 6,464,909 $ 1,811,262 $ 1,811,262 $ 2,251,859 24.3% 41305424 - SB1 Fund
7050 Construction/Infrastructure 0 0 334,000 334,000 360,000 7.8% $ - $ 334,000 - $ $ 334,000 $ 360,000 7.8%
41315320 - RSTP - Fed Exchange Fund
7050 Construction/Infrastructure 95,136 1,376,314 463,792 2,197,930 1,054,076 -52.0% $ 95,136 $ 1,376,314 $ 463,792 $ 2,197,930 $ 1,054,076 -52.0% 41320000 - RMRA
7050 Construction/Infrastructure 0 0 544 5,530,479 8,622,211 55.9% $ - $ - $ 5,530,479 544 $ $ 8,622,211 55.9%
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
2026-2027 Operating Budget | City of Madera 247
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 41514470 - Measure T - RTP Fund
6440 Contracted Services 0 27,568 0 30,000 0 -100.0%
7050 Construction/Infrastructure 37,742 -14,126 462,569 2,428,208 4,900,726 101.8% 8200 Transfer Out 0 0 0 0 2,000,000 0.0%
$ 37,742 $ 13,442 $ 462,569 $ 2,458,208 $ 6,900,726 180.7% 41520000 - Measure T - LTP Street Maint. Fund
7050 Construction/Infrastructure 0 24 342 1,054,131 1,600,000 51.8% 8200 Transfer Out 860,000 860,000 860,000 860,000 860,000 0.0% $ 860,000 $ 860,024 $ 860,342 $ 1,914,131 $ 2,460,000 28.5% 41530000 - Measure T - LTP Suppl. Street Maint. Fund
7050 Construction/Infrastructure 0 10,958 0 1,700,000 1,650,000 -2.9% 8200 Transfer Out 0 0 300,000 300,000 1,000,000 233.3%
$ - $ 10,958 $ 300,000 $ 2,000,000 $ 2,650,000 32.5%
41540000 - Measure T - LTP ADA Fund
7050 Construction/Infrastructure 0 7,116 28 144,150 72,050 -50.0% 8200 Transfer Out 0 0 102,000 102,000 80,000 -21.6%
$ - $ 7,116 $ 102,028 $ 246,150 $ 152,050 -38.2%
41550000 - Measure T - Transit Enhancement Fund
6904 Interfund Chg Admin OH 0 0 175 175 225 28.6%
7030 Facilities And Improvements 2,046 0 0 0 280,381 0.0% 7050 Construction/Infrastructure 0 14,099 48,142 380,000 238,907 -37.1% $ 2,046 $ 14,099 $ 48,317 $ 380,175 $ 519,513 36.7%
41560000 - Measure T - Transit Enhancement/ADA Fund
7030 Facilities And Improvements 0 0 0 0 145,197 0.0%
$ - $ - $ - $ 145,197 - $ 0.0%
41570000 - Measure T - Environmental Enhance Fund
7050 Construction/Infrastructure 277,679 23,812 5,263 168,140 277,978 65.3% $ 277,679 $ 23,812 $ 5,263 $ 168,140 $ 277,978 65.3%
41580000 - Measure T - Flex Fund
7050 Construction/Infrastructure 0 0 0 60,000 60,000 0.0% $ - $ - $ - $ 60,000 $ 60,000 0.0%
41600000 - Madera Downtown BID Fund
6440 Contracted Services 13 16 14 100 100 0.0%
6470 Funding to Outside Agencies 12,235 15,843 11,959 17,100 18,000 5.3% 6904 Interfund Charges - Admin. Ove 1,290 1,290 1,198 1,198 1,197 -0.1% $ 13,537 $ 17,149 $ 13,171 $ 18,398 $ 19,297 4.9%
41096132 - OLRP GRANT
7030 Facilities And Improvements 0 0 123,914 1,521,417 1,195,366 -21.4% $ - $ 123,914 - $ $ 1,521,417 $ 1,195,366 -21.4%
41096355 - CalTrans Grant
6440 Contracted Services 48,250 0 0 0 0 0.0%
6480 Program Expense 0 0 0 300,000 298,053 -0.6%
6518 Other Supplies 51,750 -7 0 0 0 0.0%
6904 Interfund Chg Admin OH 0 0 0 0 1,947 0.0%
$ 100,000 $ (7) $ 300,000 - $ $ 300,000 0.0%
41096356 - Prop 68 Grant
6904 Interfund Chg Admin OH 0 0 16,711 16,711 14,942 -10.6% 7030 Facilities And Improvements 154,342 274 0 1,479 0 -100.0% Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
248 City of Madera | 2026-2027 Operating Budget
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 7050 Construction/Infrastructure 81,646 -26,634 2,107,796 2,109,228 215,823 -89.8% $ 235,989 $ (26,360) $ 2,124,507 $ 2,127,418 $ 230,765 -89.2% 41096357 - CCLP Grant
6440 Contracted Services 6,786 0 0 0 0 0.0%
6518 Other Supplies 0 0 -27 0 0 0.0%
7040 Parks/Facilities Equipment 503,103 234 0 0 0 0.0%
7050 Construction/Infrastructure 17 0 0 0 0 0.0%
$ 509,906 $ 234 $ (27) $ - $ - 0.0%
41096358 - MUSD After School Program
5005 Salaries/Part-time 115,967 0 0 0 0 0.0%
5100 Salaries/Overtime 214 0 0 0 0 0.0%
5300 Public Employee Retirement Sys 12 0 0 0 0 0.0%
5304 Workers Compensation Insurance 8,118 0 0 0 0 0.0%
5305 Medicare Tax- Employer's Share 1,689 0 0 0 0 0.0%
5307 Deferred Comp/Part-Time 4,207 0 0 0 0 0.0%
5309 Unemployment Insurance 2,113 0 0 0 0 0.0%
6410 Advertising/Job Announcements 450 0 0 0 0 0.0%
6460 Pre-Employment Costs 4,517 0 0 0 0 0.0%
6518 Other Supplies 45,795 0 0 0 0 0.0%
$ 183,081 $ - $ - $ - $ - 0.0%
41096359 - Special Legislative Grant
7050 Construction/Infrastructure 94,610 -50,202 1,005,381 1,422,809 42,113 -97.0% $ 94,610 $ (50,202) $ 1,005,381 $ 1,422,809 $ 42,113 -97.0% 41096360 - MUSD Agreements
5005 Salaries / Part-time 0 18,831 16,138 32,864 0 -100.0% 5304 Workers Compensation Insurance 0 1,228 1,297 1,321 1,975 49.5% 5305 Medicare Tax- Employer's Share 0 245 243 313 0 -100.0% 5307 Deferred Comp/Part-Time 0 611 605 781 0 -100.0%
5309 Unemployment Insurance 0 238 259 279 0 -100.0%
6480 Program Expense 0 6,361 6,502 16,227 10,000 -38.4% 6904 Interfund Chg Admin OH 0 0 11,001 11,001 898 -91.8% 6920 Interfund Chg Computer Replace 0 0 0 0 1,528 0.0%
$ - $ 27,516 $ 36,045 $ 62,786 $ 14,401 -77.1%
41096361 - MCDPH Agreements
5005 Salaries / Part-time 0 7,703 1,994 5,841 0 -100.0% 5304 Workers Compensation Insurance 0 514 538 548 0 -100.0% 5305 Medicare Tax- Employer's Share 0 115 30 88 0 -100.0% 5307 Deferred Comp/Part-Time 0 286 75 219 0 -100.0%
5309 Unemployment Insurance 0 119 12 175 0 -100.0%
6480 Program Expense 0 11,631 4,258 4,333 0 -100.0%
$ - $ 20,368 $ 6,907 $ 11,204 $ -100.0% -
41096362 - FMAAA Agreements
5005 Salaries / Part-time 0 8,497 40,947 58,625 0 -100.0% 5300 Public Employees Retirement Sy 0 310 1,430 0 0 0.0% 5305 Medicare Tax- Employer's Share 0 126 609 0 0 0.0%
5307 Deferred Comp/Part-Time 0 210 1,022 0 0 0.0%
5309 Unemployment Insurance 0 144 858 0 0 0.0%
6460 Pre-Employment Costs 0 0 958 0 1,000 0.0%
6480 Program Expense 0 0 0 0 6,000 0.0%
$ - $ 9,287 $ 45,824 $ 58,625 $ 7,000 -88.1%
41096363 - Dicks Sporting Goods Grant
5005 Salaries / Part-time 0 0 470 0 0 0.0%
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
2026-2027 Operating Budget | City of Madera 249
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 5305 Medicare Tax- Employer's Share 0 0 7 0 0 0.0%
5307 Deferred Comp/Part-Time 0 0 18 0 0 0.0%
7040 Parks/Facilities Equipment 0 0 55,514 96,000 0 -100.0% $ - $ - $ 56,009 $ 96,000 $ -100.0% -
41096364 - Sunset Park Grant
7050 Construction/Infrastructure 0 0 174,405 174,405 0 -100.0% $ - $ 174,405 - $ $ 174,405 $ -100.0% -
41400000 - Parking District Operations
5005 Salaries/Part-time 9,876 7,470 11,645 16,474 16,873 2.4% 5304 Workers Compensation Insurance 713 1,353 1,519 1,547 1,554 0.5% 5305 Medicare Tax- Employer's Share 149 112 175 248 254 2.4% 5307 Deferred Comp/Part-Time 370 280 437 618 633 2.4%
5309 Unemployment Insurance 192 16 337 210 238 13.3%
6401 Gas and Electric Utilities 1,198 1,513 1,481 1,500 1,600 6.7% 6440 Contracted Services 11,407 11,327 12,845 11,500 11,500 0.0% 6441 Contracted Services/ Citations 921 119 1,048 500 500 0.0% 6444 Contracted Services/ Legal 0 76 76 0 0 0.0%
6902 Interfund Charges- Central Sup 0 0 0 38 0 -100.0%
6904 Interfund Charges - Admin. Ove 2,192 2,192 5,295 5,295 5,269 -0.5% 6918 Interfund Chg Comp Maint 0 0 0 0 6,343 0.0%
6920 Interfund Chg Computer Replace 0 0 0 0 1,202 0.0%
6926 Interfund Chg Risk Charges 141 0 0 0 0 0.0%
8210 Transfers Out/Debt Service 2,224 4,857 2,223 2,223 2,224 0.0% $ 29,383 $ 29,315 $ 37,081 $ 40,153 $ 48,190 20.0%
41705070 - FAU CMAQ
7050 Construction/Infrastructure 710,575 -18,080 119,006 2,808,736 3,783,849 34.7% $ 710,575 $ (18,080) $ 119,006 $ 2,808,736 $ 3,783,849 34.7% 41705075 - FAU Carbon Reduction Program
7050 Construction/Infrastructure 0 0 58 149,000 1,031,000 591.9% $ - $ - $ 149,000 58 $ $ 1,031,000 591.9%
41705080 - FAU Highway Safety Improv Program
7050 Construction/Infrastructure 0 0 113,760 175,320 308,610 76.0% $ - $ 113,760 - $ $ 175,320 $ 308,610 76.0%
41705087 - Safe Streets and Roads for All
7050 Construction/Infrastructure 0 0 0 0 338,520 0.0%
$ - $ - $ - $ 338,520 - $ 0.0%
41705100 - CRSSA Program
7050 Construction/Infrastructure 0 0 303,000 303,000 0 -100.0% $ - $ 303,000 - $ $ 303,000 $ -100.0% -
41705730 - Bridge Preventative Maint. Program
7050 Construction/Infrastructure 39,601 4,151 7,489 350,539 1,033,588 194.9% $ 39,601 $ 4,151 $ 7,489 $ 350,539 $ 1,033,588 194.9%
41705735 - Highway Bridge Program
7050 Construction/Infrastructure 0 2,994 8,336 348,808 442,600 26.9% $ - $ 2,994 $ 8,336 $ 348,808 $ 442,600 26.9%
48250000 - ARPA FUNDS
8260 Transfer-Out CIP 6,599,647 9,142,484 2,782,310 6,116,101 0 -100.0% $ 6,599,647 $ 9,142,484 $ 2,782,310 $ 6,116,101 $ -100.0% - Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
250 City of Madera | 2026-2027 Operating Budget
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 42005330 - LTP Streets Program
6440 Contracted Services 0 27,568 0 0 0 0.0%
6904 Interfund Charges - Admin. Ove 0 0 324 324 374 15.4% 7050 Construction/Infrastructure -139,087 940,613 2,587,727 5,460,534 6,966,275 27.6% 8200 Transfer Out 581,360 598,800 611,000 611,000 626,275 2.5% $ 442,273 $ 1,566,981 $ 3,199,051 $ 6,071,858 $ 7,592,924 25.1% 42005410 - LTP Parks Program
7030 Facilities And Improvements 211 376 0 170,000 80,000 -52.9% $ 211 $ 376 $ 170,000 - $ $ 80,000 -52.9%
42005493 - LTP Transit Program
6904 Interfund Chg Admin OH 0 0 125 125 75 -40.0%
7030 Facilities And Improvements 17 0 0 115,801 115,801 0.0% $ 17 $ - $ 115,926 125 $ $ 115,876 0.0%
Landscape Maintenance Districts Funds
6401 Gas and Electric Utilities 3,203 6,133 5,133 37,264 38,380 3.0% 6424 Equipment Use Charge 0 0 0 23,662 24,848 5.0%
6426 Equipment Fuel/Supplies/Mtnc 0 0 0 7,067 7,424 5.1% 6440 Contracted Services 0 0 0 56,812 56,767 -0.1%
6516 Permits and Fees 0 0 0 5,720 5,721 0.0%
6901 Interfund Charges - Parks Main 287,433 428,998 450,449 450,449 423,325 -6.0% 6904 Interfund Charges - Admin. Ove 53,062 19,684 19,684 19,684 19,685 0.0% 6910 Interfund Charges - Legal Fees 4,422 4,201 4,201 4,201 4,202 0.0% 6911 Interfund Charges - Park Admin 64,120 27,838 27,840 27,840 27,839 0.0% 6919 Interfund Charges - Finance 11,056 2,918 2,922 2,922 2,919 -0.1% 8210 Transfers Out/Debt Service 0 3,661 0 0 0 0.0%
$ 423,296 $ 493,434 $ 510,229 $ 635,621 $ 611,110 -3.9% 47700000 - Supplemental Law Enforcement
6416 Office Supplies/Expendable 20 0 0 0 0 0.0%
6417 Software Costs 0 0 20,258 20,000 26,000 30.0%
6532 Maintenance/Other Supplies 55,608 37,846 27,827 31,850 28,850 -9.4% 6904 Interfund Chg Admin OH 0 0 0 0 4,342 0.0%
7000 Vehicles and Equipment 0 103,678 44,144 115,441 39,334 -65.9% $ 55,627 $ 141,524 $ 92,228 $ 167,291 $ 98,526 -41.1%
47810000 - JAG Grant
6610 Contingency 0 0 0 25,500 0 -100.0%
7000 Vehicles and Equipment 32,522 -88 35 20,491 24,324 18.7% $ 32,522 $ (88) $ 45,991 35 $ $ 24,324 -47.1%
47810110 - Health and Wellness Category
6532 Maintenance/Other Supplies 19,547 13,411 5,047 7,896 0 -100.0% $ 19,547 $ 13,411 $ 5,047 $ 7,896 $ -100.0% -
47810310 - Prop 64 Health & Public Safety
5000 Salaries/Full-time 46,432 64,645 59,510 69,536 80,143 15.3% 5100 Salaries/Overtime -3 0 0 0 0 0.0%
5105 Salaries/Leave Payout 0 -101 5,012 0 0 0.0%
5110 Salaries/Uniform Pay 749 1,011 1,164 0 0 0.0%
5300 Public Employee Retirement Sys 6,114 9,152 8,205 9,728 10,939 12.4% 5302 Long Term Disability Insurance 577 808 415 830 189 -77.2% 5303 Life Insurance Premiums 47 56 43 46 61 32.6%
5304 Workers Compensation Insurance 3,412 5,333 3,166 3,223 4,604 42.8% 5305 Medicare Tax- Employer's Share 714 901 846 664 1,162 75.0% 5309 Unemployment Insurance 146 0 281 202 204 1.0%
5310 Section 125 Benefit Allow. 23,727 32,316 15,416 0 0 0.0% Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
2026-2027 Operating Budget | City of Madera 251
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 6518 Other Supplies 1,479 0 0 6,021 6,021 0.0%
6530 Conference/Training/Ed 0 0 0 2,500 2,500 0.0%
6904 Interfund Chg Admin OH 0 0 50 50 150 200.0%
6920 Interfund Chg Computer Replace 0 0 0 0 2,505 0.0%
$ 83,394 $ 114,122 $ 94,109 $ 92,800 $ 108,478 16.9%
47810410 - PD Special Investigation Unit
5000 Salaries/Full-time 186,138 202,853 202,862 215,345 228,817 6.3% 5100 Salaries / Overtime 2,482 14,019 17,111 15,000 20,000 33.3% 5105 Salaries / Leave Payout 6,683 17,085 11,529 0 0 0.0% 5110 Salaries/Uniform Pay 2,967 2,159 4,083 2,534 4,534 78.9% 5300 Public Employee Retirement Sys 36,160 27,838 27,961 29,774 31,411 5.5% 5302 Long Term Disability Insurance 491 493 446 492 492 0.0% 5303 Life Insurance Premiums 108 115 105 124 121 -2.4%
5304 Workers Compensation Insurance 14,201 15,270 6,331 6,446 6,476 0.5% 5305 Medicare Tax- Employer's Share 2,102 3,401 3,397 3,328 3,622 8.8% 5306 Unfunded Accrued Liability 0 786 0 0 0 0.0%
5309 Unemployment Insurance 201 394 457 431 476 10.4%
5310 Section 125 Benefit Allow. 40,891 44,949 42,825 47,182 51,293 8.7% 6918 Interfund Chg Comp Maint 0 0 0 0 3,064 0.0%
6920 Interfund Chg Computer Replace 0 0 0 0 10,566 0.0% $ 292,422 $ 329,362 $ 317,107 $ 320,656 $ 360,872 12.5% 47811100 - PD Opioid Settlement Funds
5000 Salaries / Full-Time 0 93,495 87,043 186,610 96,120 -48.5% 5105 Salaries / Leave Payout 0 1,680 931 0 0 0.0%
5110 Salaries / Uniform Pay 0 1,050 1,751 2,034 2,017 -0.8% 5300 Public Employees Retirement Sy 0 1,699 12,177 26,107 13,162 -49.6% 5302 Long Term Disability Insurance 0 37 216 524 189 -63.9% 5303 Life Insurance Premiums 0 10 55 142 50 -64.8%
5304 Workers Compensation Insurance 0 7,252 3,166 3,223 17,971 457.6% 5305 Medicare Tax- Employer's Share 0 181 1,292 2,783 1,403 -49.6% 5309 Unemployment Insurance 0 0 213 420 238 -43.3%
5310 Section 125 Benefit Allow. 0 32,801 6,609 39,622 14,099 -64.4% 6918 Interfund Chg Comp Maint 0 0 0 0 4,597 0.0%
6920 Interfund Chg Computer Replace 0 0 0 0 13,342 0.0% $ 138,206 - $ $ 113,451 $ 261,465 $ 163,188 -37.6%
47812030 - PD Schools Policing
5000 Salaries/Full-time 0 214,602 195,970 224,943 259,730 15.5% 5100 Salaries/Overtime 0 24,527 9,205 45,000 45,000 0.0% 5105 Salaries/Leave Payout 0 12,715 13,752 0 0 0.0%
5110 Salaries/Uniform Pay 0 3,483 4,977 3,051 6,051 98.3% 5300 Public Employee Retirement Sys 0 38,009 28,633 31,470 35,503 12.8% 5302 Long Term Disability Insurance 0 581 451 539 459 -14.8% 5303 Life Insurance Premiums 0 172 147 176 192 9.1%
5304 Workers Compensation Insurance 0 18,750 9,497 9,669 11,024 14.0% 5305 Medicare Tax- Employer's Share 0 3,674 3,366 3,888 4,504 15.8% 5306 Unfunded Accrued Liability 0 0 0 97,485 107,134 9.9% 5309 Unemployment Insurance 0 614 582 653 714 9.3%
5310 Section 125 Benefit Allow. 0 46,683 42,420 46,466 52,361 12.7% 6918 Interfund Chg Comp Maint 0 0 0 0 6,129 0.0%
6920 Interfund Chg Computer Replace 0 0 0 0 18,625 0.0% $ 363,809 - $ $ 308,998 $ 463,340 $ 547,426 18.1%
47812040 - PD Housing Authority
5000 Salaries/Full-time 0 88,215 92,326 92,941 107,979 16.2% 5105 Salaries/Leave Payout 0 901 1,428 0 0 0.0%
5110 Salaries/Uniform Pay 0 838 1,845 1,017 2,017 98.3% 5300 Public Employee Retirement Sys 0 28,888 30,493 30,424 35,174 15.6% Total Expense
Total Expense
Total Expense
Total Expense
252 City of Madera | 2026-2027 Operating Budget
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 5302 Long Term Disability Insurance 0 262 237 262 262 0.0% 5303 Life Insurance Premiums 0 47 44 50 14 -72.0%
5304 Workers Compensation Insurance 0 6,969 3,166 3,223 0 -100.0% 5305 Medicare Tax- Employer's Share 0 1,313 1,389 1,368 1,743 27.4% 5306 Unfunded Accrued Liability 0 0 0 34,986 38,449 9.9% 5309 Unemployment Insurance 0 200 235 210 60 -71.4%
5310 Section 125 Benefit Allow. 0 12,337 11,765 12,960 14,099 8.8% 6918 Interfund Chg Comp Maint 0 0 0 0 4,597 0.0%
6920 Interfund Chg Computer Replace 0 0 0 0 10,837 0.0% $ 139,970 - $ $ 142,928 $ 177,441 $ 215,231 21.3%
47812050 - COPS Hiring Grant
5000 Salaries/Full-time 165,624 250,509 259,801 271,402 63,777 -76.5% 5100 Salaries/Overtime 442 9,873 5,793 0 0 0.0%
5105 Salaries/Leave Payout 59 28,235 21,717 0 0 0.0%
5110 Salaries/Uniform Pay 2,302 3,838 7,380 4,068 1,660 -59.2% 5300 Public Employee Retirement Sys 18,904 34,135 35,418 37,968 8,700 -77.1% 5302 Long Term Disability Insurance 453 580 496 546 113 -79.3% 5303 Life Insurance Premiums 183 216 200 221 48 -78.3%
5304 Workers Compensation Insurance 13,570 22,715 12,662 12,892 12,952 0.5% 5305 Medicare Tax- Employer's Share 2,610 4,324 4,387 4,120 969 -76.5% 5308 Deferred Compensation/Full-time 4,598 0 0 0 0 0.0% 5309 Unemployment Insurance 614 756 898 840 193 -77.0%
5310 Section 125 Benefit Allow. 38,102 47,334 55,065 55,092 14,540 -73.6% 6518 Other Supplies 5,715 0 0 5,050 0 -100.0%
6904 Interfund Chg Admin OH 0 0 150 150 300 100.0%
6918 Interfund Chg Comp Maint 0 0 0 0 4,598 0.0%
6920 Interfund Chg Computer Replace 0 0 0 0 18,351 0.0% $ 253,176 $ 402,516 $ 403,967 $ 392,349 $ 126,201 -67.8% 47813010 - PD Central Command Center
7000 Vehicles and Equipment 0 35,356 0 0 0 0.0%
$ - $ 35,356 $ - $ - $ - 0.0%
47813011 - PD Parking Lot Resurfacing
7030 Facilities And Improvements 317,288 -135,961 0 0 0 0.0% $ 317,288 $ (135,961) $ - $ - $ - 0.0%
47813012 - PD Safe & Clean
8200 Transfer Out 0 300,000 0 0 0 0.0%
$ 300,000 - $ $ - $ - $ - 0.0%
47813013 - PD Tire Amnesty Grant
5000 Salaries / Full-Time 0 22,390 10,651 35,006 9,874 -71.8% 5100 Salaries / Overtime 0 321 645 1,384 2,000 44.5%
5105 Salaries / Leave Payout 0 133 155 0 0 0.0%
5110 Salaries / Uniform Pay 0 67 73 68 80 17.6%
5300 Public Employees Retirement Sy 0 2,621 1,496 3,360 1,190 -64.6% 5302 Long Term Disability Insurance 0 51 26 84 24 -71.4% 5303 Life Insurance Premiums 0 18 10 31 8 -74.2%
5304 Workers Compensation Insurance 0 1,965 1,013 2,193 0 -100.0% 5305 Medicare Tax- Employer's Share 0 266 163 464 164 -64.7% 5308 Deferred Compensation/Full-time 0 735 427 1,296 415 -68.0% 5309 Unemployment Insurance 0 64 16 91 40 -56.0%
5310 Section 125 Benefit Allow. 0 6,982 2,892 10,163 2,252 -77.8% 6412 Advertising/Other 0 0 0 2,700 4,700 74.1%
6418 Postage / Other Mailing Charge 0 0 0 1,680 2,800 66.7% 6440 Contracted Services 880 15,000 15,200 66,295 40,500 -38.9% 6518 Other Supplies 0 628 0 2,964 600 -79.8%
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
2026-2027 Operating Budget | City of Madera 253
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 6904 Interfund Chg Admin OH 0 0 25 25 898 3492.0%
6920 Interfund Chg Computer Replace 0 0 0 0 792 0.0%
$ 880 $ 51,243 $ 32,790 $ 127,804 $ 66,337 -48.1%
47813015 - PD Abandoned Vehicle Abatement
5000 Salaries / Full-Time 0 19,545 19,108 19,290 21,482 11.4% 5005 Salaries / Part-time 0 21,007 5,138 22,963 0 -100.0% 5100 Salaries / Overtime 0 556 124 1,500 1,384 -7.7%
5110 Salaries / Uniform Pay 0 76 49 63 63 0.0%
5300 Public Employees Retirement Sy 0 2,541 2,823 2,908 3,114 7.1% 5302 Long Term Disability Insurance 0 46 47 52 52 0.0%
5303 Life Insurance Premiums 0 17 17 20 18 -10.0%
5304 Workers Compensation Insurance 0 3,669 2,311 2,353 2,364 0.5% 5305 Medicare Tax- Employer's Share 0 521 363 651 342 -47.5% 5307 Deferred Comp/Part-Time 0 682 193 917 0 -100.0%
5308 Deferred Compensation/Full-time 0 680 769 791 883 11.6% 5309 Unemployment Insurance 0 263 60 263 63 -76.0%
5310 Section 125 Benefit Allow. 0 7,812 7,110 7,833 8,513 8.7% 6920 Interfund Chg Computer Replace 0 0 0 0 1,829 0.0%
$ - $ 57,414 $ 38,112 $ 59,604 $ 40,107 -32.7%
47813016 - CHP Prop 64 Cannabis Environment
5100 Salaries / Overtime 0 0 7,720 46,816 39,096 -16.5% 6530 Conference/Training/Ed 0 0 946 24,112 23,167 -3.9% 7000 Vehicles and Equipment 0 0 12,540 12,540 0 -100.0% $ - $ - $ 21,206 $ 83,468 $ 62,263 -25.4%
47900000 - DUI Enforcement & Awareness Grant
5100 Salaries/Overtime 89,198 106,186 78,146 126,450 60,000 -52.6% 5303 Life Insurance Premiums 0 54 36 2 23 1050.0%
5304 Workers Compensation Insurance 0 -415 0 0 0 0.0%
5305 Medicare Tax- Employer's Share 0 1,280 933 297 742 149.8% 5309 Unemployment Insurance 0 248 233 10 87 770.0%
6518 Other Supplies 0 3,792 22 4,900 2,800 -42.9%
6530 Conference/Training/Ed 1,123 887 1,742 4,850 1,850 -61.9% 6532 Maintenance/Other Supplies 0 0 941 0 1,625 0.0%
6904 Interfund Chg Admin OH 0 0 424 424 524 23.6%
7000 Vehicles and Equipment 20,000 10,400 5,042 30,000 5,000 -83.3% $ 110,322 $ 122,430 $ 87,519 $ 166,933 $ 72,651 -56.5%
47910000 - Tobacco Law Enforcement Grant
5000 Salaries/Full-time 45,822 2,850 0 0 0 0.0%
5100 Salaries/Overtime 1,271 6,348 0 16,239 16,239 0.0% 5110 Salaries/Uniform Pay 536 214 0 0 0 0.0%
5300 Public Employee Retirement Sys 4,881 333 0 0 0 0.0% 5302 Long Term Disability Insurance 124 19 0 0 0 0.0%
5303 Life Insurance Premiums 64 11 0 6 7 16.7%
5304 Workers Compensation Insurance 3,873 -304 0 0 0 0.0% 5305 Medicare Tax- Employer's Share 766 138 0 201 174 -13.4% 5308 Deferred Compensation/Full-time 1,851 131 0 0 0 0.0% 5309 Unemployment Insurance 242 0 0 22 30 36.4%
5310 Section 125 Benefit Allow. 10,622 392 0 0 0 0.0%
6518 Other Supplies 0 0 0 3,600 3,600 0.0%
6904 Interfund Chg Admin OH 0 0 75 75 150 100.0%
$ 70,053 $ 10,133 $ 20,143 75 $ $ 20,200 0.3%
47940000 - Tobacco Code Enforcement Grant
5000 Salaries/Full-time 0 0 0 0 75,218 0.0%
5110 Salaries/Uniform Pay 0 0 0 0 250 0.0%
5300 Public Employee Retirement Sys 0 0 0 0 7,468 0.0%
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
254 City of Madera | 2026-2027 Operating Budget
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 5302 Long Term Disability Insurance 0 0 0 0 188 0.0%
5303 Life Insurance Premiums 0 0 0 0 71 0.0%
5305 Medicare Tax- Employer's Share 0 0 0 0 1,104 0.0%
5308 Deferred Compensation/Full-time 0 0 0 0 3,058 0.0% 5309 Unemployment Insurance 0 0 0 0 238 0.0%
5310 Section 125 Benefit Allow. 0 0 0 0 14,099 0.0%
$ - $ - $ - $ 101,694 - $ 0.0%
48301100 - Opioid Settlement Fund
8200 Transfer Out 0 70,000 261,465 261,465 163,188 -37.6% $ - $ 70,000 $ 261,465 $ 261,465 $ 163,188 -37.6%
76102657 - PD Community Outreach
6561 Miscellaneous Expenses 230,855 1,606,965 0 0 0 0.0% 6904 Interfund Chg Admin OH 0 0 0 0 5,316 0.0%
$ 230,855 $ 1,606,965 $ - $ - $ 5,316 0.0%
41100000 - Madera Transit Center
6440 Contracted Services 7,339 0 0 0 0 0.0%
6904 Interfund Chg Admin OH 0 0 2,546 2,546 2,171 -14.7% $ 7,339 $ - $ 2,546 $ 2,546 $ 2,171 -14.7%
41108060 - Intermodal Building
5306 Unfunded Accrued Liability 1,217 1,365 1,351 1,351 1,481 9.6% 6401 Gas and Electric Utilities 18,073 17,747 11,278 18,100 18,000 -0.6% 6440 Contracted Services 22,348 24,932 24,634 24,500 29,000 18.4% 6444 Contracted Services/ Legal 0 424 424 0 0 0.0%
6515 Taxes and Assessments 0 0 103 0 0 0.0%
6532 Maintenance/Other Supplies 638 740 1,068 0 2,000 0.0% 6560 Liability / Property Insurance 15,459 8,855 9,156 10,507 9,387 -10.7% 6900 Interfund Charge - Fac. Maint. 64,453 64,453 64,453 64,453 63,612 -1.3% 6904 Interfund Charges - Admin. Ove 7,610 7,610 14,934 14,934 15,181 1.7% 6926 Interfund Chg Risk Charges 113 957 1,913 1,913 1,778 -7.1% 8210 Transfers Out/Debt Service 12,385 22,952 12,380 12,380 12,382 0.0% $ 142,297 $ 150,035 $ 141,694 $ 148,138 $ 152,821 3.2%
10211300 - General/Grant Oversight
5000 Salaries/Full-time 10,671 0 0 0 0 0.0%
5300 Public Employee Retirement Sys 1,235 0 0 0 0 0.0%
5302 Long Term Disability Insurance 31 0 0 0 0 0.0%
5303 Life Insurance Premiums 7 0 0 0 0 0.0%
5304 Workers Compensation Insurance 777 0 0 0 0 0.0%
5305 Medicare Tax- Employer's Share 154 0 0 0 0 0.0%
5308 Deferred Compensation/Full-time 406 0 0 0 0 0.0%
5309 Unemployment Insurance 22 0 0 0 0 0.0%
5310 Section 125 Benefit Allow. 3,339 0 0 0 0 0.0%
6402 Telephone/Fax Charges 3,381 0 0 0 0 0.0%
6416 Office Supplies/Expendable 248 0 0 0 0 0.0%
6440 Contracted Services 291 0 0 0 0 0.0%
6900 Interfund Charge - Fac. Maint. 4,251 0 0 0 0 0.0%
6902 Interfund Charges- Central Sup 159 0 0 0 0 0.0%
6918 Interfund Charges- Comp Maint 22,169 0 0 0 0 0.0%
6920 Interfund Charges - Computer Repl 10,333 0 0 0 0 0.0% 6924 Interfund Charges- Motor Rental 1,406 0 0 0 0 0.0% $ 58,880 $ - $ - $ - $ - 0.0%
10218000 - CDBG Admin
5000 Salaries/Full-time 89,898 84,149 69,593 102,463 102,781 0.3% 5105 Salaries/Leave Payout 779 0 121 0 0 0.0%
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
2026-2027 Operating Budget | City of Madera 255
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 5300 Public Employee Retirement Sys 9,711 9,051 7,084 10,708 10,229 -4.5% 5302 Long Term Disability Insurance 224 211 152 212 266 25.5% 5303 Life Insurance Premiums 63 65 45 65 66 1.5%
5304 Workers Compensation Insurance 6,605 7,931 4,115 4,190 3,886 -7.3% 5305 Medicare Tax- Employer's Share 1,287 1,189 989 1,469 1,514 3.1% 5308 Deferred Compensation/Full-time 3,499 3,345 2,699 4,090 4,222 3.2% 5309 Unemployment Insurance 198 252 286 253 286 13.0%
5310 Section 125 Benefit Allow. 20,127 19,756 15,239 20,867 22,692 8.7% 6411 Advertising/Bids and Notices 1,986 2,222 2,893 2,000 2,000 0.0% 6415 Publications/Subscriptions 0 0 0 0 500 0.0%
6416 Office Supplies/Expendable 230 562 70 600 400 -33.3% 6417 Software Costs 7,500 9,300 0 0 0 0.0%
6440 Contracted Services 0 4,890 25,364 27,432 119,114 334.2% 6470 Funding to Outside Agencies 0 0 18,540 20,000 1,461 -92.7% 6530 Conference/Training/Ed 0 705 388 2,000 2,000 0.0%
6610 Contingency 0 0 0 1,550 0 -100.0%
6918 Interfund Chg Comp Maint 0 0 0 0 3,065 0.0%
6920 Interfund Chg Computer Replace 0 0 0 0 8,562 0.0%
$ 142,107 $ 143,629 $ 147,578 $ 197,899 $ 283,044 43.0% 10218010 - CDBG Public Services
6419 Food 28,173 64,525 16,323 61,822 58,613 -5.2%
6470 Funding to Outside Agencies 95,034 128,822 90,780 124,295 145,702 17.2% $ 123,208 $ 193,347 $ 107,103 $ 186,117 $ 204,315 9.8%
10218020 - CDBG Public Improvements
5000 Salaries / Full-Time 0 0 46,885 100,000 0 -100.0%
5100 Salaries / Overtime 0 0 3,939 0 0 0.0%
5300 Public Employees Retirement Sy 0 0 6,176 0 0 0.0%
5302 Long Term Disability Insurance 0 0 119 0 0 0.0%
5303 Life Insurance Premiums 0 0 37 0 0 0.0%
5305 Medicare Tax- Employer's Share 0 0 600 0 0 0.0%
5308 Deferred Compensation/Full-time 0 0 2,026 0 0 0.0% 5309 Unemployment Insurance 0 0 80 0 0 0.0%
7030 Facilities And Improvements 28,875 138,100 5,230 12,738 1,627 -87.2% 7040 Parks/Facilities Equipment 0 0 60,400 669,176 908,690 35.8% 7050 Construction/Infrastructure 18,915 439,436 765,089 1,145,655 840,993 -26.6% 8260 Transfer-Out CIP 0 0 0 202,137 0 -100.0%
$ 47,790 $ 577,536 $ 890,581 $ 2,129,706 $ 1,751,310 -17.8%
6561 Miscellaneous Expenses 190 0 35,000 75,000 100,000 33.3% $ 190 $ - $ 35,000 $ 75,000 $ 100,000 33.3%
42500000 - Economic Development Fund
6515 Taxes and Assessments 2,000 0 376 2,500 2,500 0.0% 6904 Interfund Chg Admin OH 0 0 100 100 150 50.0%
7050 Construction/Infrastructure 0 0 0 156,500 12,350 -92.1% $ 2,000 $ - $ 159,100 476 $ $ 15,000 -90.6%
43800000 - Home DAP
6440 Contracted Services 0 -293 0 14,426 14,476 0.3%
6904 Interfund Chg Admin OH 0 0 574 574 524 -8.7%
$ - $ (293) $ 574 $ 15,000 $ 15,000 0.0%
44000000 - Housing Program Fund
6610 Contingency 0 0 0 275 0 -100.0%
$ - $ - $ - $ 275 $ -100.0% -
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
10218030 - CDBG Revolving Loan Fund
256 City of Madera | 2026-2027 Operating Budget
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 44004430 - DAP Program Income
5000 Salaries/Full-time 14,637 13,058 14,354 19,209 19,813 3.1% 5300 Public Employee Retirement Sys 1,587 1,396 1,477 2,007 1,984 -1.1% 5302 Long Term Disability Insurance 45 43 40 44 44 0.0% 5303 Life Insurance Premiums 10 10 10 12 11 -8.3%
5304 Workers Compensation Insurance 1,066 1,439 474 483 486 0.6% 5305 Medicare Tax- Employer's Share 211 184 203 278 283 1.8% 5308 Deferred Compensation/Full-time 558 503 549 750 775 3.3% 5309 Unemployment Insurance 22 32 36 31 36 16.1%
5310 Section 125 Benefit Allow. 4,700 4,693 4,659 5,133 5,579 8.7% 6920 Interfund Chg Computer Replace 0 0 0 0 376 0.0%
$ 22,835 $ 21,358 $ 21,802 $ 27,947 $ 29,387 5.2%
44004432 - CalHome Mobile Home Rehab
6416 Office Supplies/Expendable 1 1 0 0 0 0.0%
$ 1 $ 1 $ - $ - $ - 0.0%
44004440 - HOME PJ
6415 Publications/Subscriptions 0 470 0 0 0 0.0%
6440 Contracted Services 0 0 0 853,057 1,304,317 52.9%
6530 Conference/Training/Ed 0 0 181 500 0 -100.0%
$ - $ 470 $ 853,557 181 $ $ 1,304,317 52.8%
44004460 - HOME Program
5304 Workers Compensation Insurance 354 945 792 806 0 -100.0% 6440 Contracted Services 3,641 8,426 8,180 15,000 15,000 0.0% 6503 Down Payment Assistance 39,727 33,046 30,262 249,990 250,000 0.0% 6904 Interfund Chg Admin OH 0 0 674 674 1,722 155.5%
$ 43,722 $ 42,417 $ 39,908 $ 266,470 $ 266,722 0.1%
44004610 - CalHOME DAP
6416 Office Supplies/Expendable 0 16 0 0 0 0.0%
$ - $ 16 $ - $ - $ - 0.0%
44004620 - CalHOME OOR
6416 Office Supplies/Expendable 206 0 0 0 0 0.0%
$ 206 $ - $ - $ - $ - 0.0%
44004630 - CalHOME Program Income
6440 Contracted Services 41 81 57 200 200 0.0%
6904 Interfund Chg Admin OH 0 0 100 100 0 -100.0%
$ 41 $ 81 $ 157 $ 300 $ -33.3% 200
44004640 - Permanent Local Housing Allocation
6481 Grant Expense 27,895 131,464 85,401 294,468 177,000 -39.9% 6904 Interfund Chg Admin OH 0 0 549 549 4,342 690.9%
7050 Construction/Infrastructure 0 0 0 0 1,361,913 0.0% $ 27,895 $ 131,464 $ 85,950 $ 295,017 $ 1,543,255 423.1% 44900000 - Residential Rehab
6440 Contracted Services 0 0 0 24,680 24,680 0.0%
$ - $ - $ - $ 24,680 $ 24,680 0.0%
40200000 - Low/Mod Housing Fund
6562 Retiree Insurance Premiums 694 0 0 0 0 0.0%
$ 694 $ - $ - $ - $ - 0.0%
40210000 - Affordable Housing
6440 Contracted Services 0 -12,000 0 12,000 12,000 0.0% Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
2026-2027 Operating Budget | City of Madera 257
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Object Object Description ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 6904 Interfund Chg Admin OH 0 0 849 849 1,373 61.7%
7030 Facilities And Improvements 0 0 0 0 548,521 0.0%
7050 Construction/Infrastructure 43,704 675,979 40,936 49,115 0 -100.0% $ 43,704 $ 663,979 $ 41,785 $ 61,964 $ 561,894 806.8%
48000000 - CFD 2005-1 City Wide Services
6440 Contracted Services 8,092 8,524 8,523 10,500 12,000 14.3% 6904 Interfund Charges - Admin. Ove 303 303 460 460 509 10.7% 8200 Transfer Out 300,000 300,000 300,000 300,000 1,300,000 333.3% $ 308,395 $ 308,827 $ 308,983 $ 310,960 $ 1,312,509 322.1% 48010000 - CFD 2006-1 KB Homes
6440 Contracted Services 4,200 4,243 4,179 5,500 5,500 0.0% 6904 Interfund Charges - Admin. Ove 357 357 523 523 547 4.6% 8210 Transfers Out/Debt Service 179,634 185,133 186,154 186,154 190,393 2.3% $ 184,191 $ 189,733 $ 190,856 $ 192,177 $ 196,440 2.2%
48030000 - CFD 2012-1 Public Service
8200 Transfer Out 9,750 9,750 9,750 9,750 9,750 0.0%
$ 9,750 $ 9,750 $ 9,750 $ 9,750 $ 9,750 0.0%
48040000 - CFD 2013-1 Madera Family Apts
8200 Transfer Out 42,071 6,690 6,690 6,690 6,690 0.0%
$ 42,071 $ 6,690 $ 6,690 $ 6,690 $ 6,690 0.0%
48500000 - CFD 2006 Bond Debt
6448 Bond/Loan Admin Fees 3,522 3,603 263 4,000 4,000 0.0% 6904 Interfund Chg Admin OH 0 0 549 549 599 9.1%
8000 Interest Expense 77,334 73,389 69,083 69,084 64,520 -6.6% 8001 Principal Payment 98,299 107,744 117,070 117,070 121,274 3.6% $ 179,155 $ 184,736 $ 186,965 $ 190,703 $ 190,393 -0.2% 48404200 - SB-1186 Proceeds
6415 Publications/Subscriptions 0 1,331 0 3,600 3,600 0.0% 6440 Contracted Services 0 23 26 7,120 50 -99.3%
6530 Conference/Training/Ed 0 0 380 3,580 8,380 134.1%
$ - $ 1,354 $ 406 $ 14,300 $ 12,030 -15.9%
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
Total Expense
258 City of Madera | 2026-2027 Operating Budget
Internal Service Funds
Revenues & Expenses by Organization
Fleet
Facilities
Information Technology
Internal Service Funds are used in governmental accounting to track services provided internally to the organization. The City currently operates three Internal Service Funds:
Fleet
Facilities
Information Technology
Each department in the organization is charged for the services provided by the Internal Service Funds through interfund transfers.
The following is a summary of each:
Fleet:
The Fleet Division maintains a diverse fleet of vehicles used by City staff. Each department is charged a fee based on the number and type of vehicles assigned to the department.
Replacement of vehicles is also included, based on the number and type of vehicles, as well as useful life estimates for replacement. Motor pool charges, on the other hand, are based on the prior year’s usage.
Notably, fire engines are covered under the City’s Fire Engine Replacement program, which wasimplemented in FY 2019/20.
Funds for this program are allocated from Measure K.
Facilities:
The Facilities Division provides routine maintenance to the City's buildings, equipment, and facilities. Each internal department is charged a facility fee for the services it offers.
Allocations are based on the square footage of the area occupied by the department and a time study of facility personnel.
Information Technology:
Computer services provided by the City’s Information
Technology Department are charged based on the number of computer users per department, considering all peripherals, servers, and licenses required to maintain and upgrade the current technology.
Budgets for Internal Service Funds are designed to balance.
The exceptions are both the Fleet and Computer Acquisition funds, where the department sets aside money so that funds are available for the replacement of vehicles and computers that have reached the end of their useful life. Some years will experience greater revenues than expenses, and vice versa, which largely depends on the number of vehicles and
computers slated for replacement during that period. Each fund tracks the balances available by the department and determines when equipment should be replaced.
260 City of Madera | 2026-2027 Operating Budget
Internal Service Funds Budget Overview
Internal Service Funds Expense Summaries
FY 23/24 FY 24/25 FY 25/26 FY 25/26 FY 26/27 PCT
Fleet Org List ACTUALS ACTUALS ACTUALS BUDGET PROPOSED CHANGE 30650000-Fleet Acquisition 0 331,317 579,650 1,023,997 324,360 -68.3% 30701240-Fleet Maintenance 931,626 4,345,131 769,234 1,137,544 1,147,632 0.9% 30701250-Fleet Acquisition 358,133 -18 0 0 0 0.0%
30701260-Fleet Motor Pool 28,356 51,787 47,145 53,573 52,176 -2.6% Total Fleet $ 1,318,114 $ 4,728,219 $ 1,396,029 $ 2,215,114 $ 1,524,168 -31.2% Facilities Org List
30710000-Facilities Maintenance 2,432,739 2,922,587 2,212,578 2,941,763 2,763,998 -6.0% 30750000-Deferred Maintenance 0 22,591 66,604 450,000 359,196 -20.2% Total Facilities $ 2,432,739 $ 2,945,177 $ 2,279,182 $ 3,391,763 $ 3,123,194 -7.9% Information Technology Org List
30720000-Computer Maintenance 1,341,262 943,881 757,614 810,291 853,122 5.3% 30730000-Computer Acquisition 0 517,176 716,836 980,469 1,258,247 28.3% Total Information Technology $ 1,341,262 $ 1,461,057 $ 1,474,450 $ 1,790,760 $ 2,111,369 17.9% Total Internal Service Funds $ 5,092,115 $ 9,134,453 $ 5,149,661 $ 7,397,637 $ 6,758,731 -8.6% Expense Summaries
2026-2027 Operating Budget | City of Madera 261
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Division Summary
The Fleet Services Division (Fleet) is responsible for acquiring, maintaining, and disposing of the City's mobile equipment.
This includes on-road sedans, pickups, heavy-duty vehicles, and Transit buses. Fleet also services off-road and mobile equipment, including tractors, graders, backhoes, portable air compressors, and generators, among others.
Fleet funds labor, parts, and services necessary to maintain the City's fleet of vehicles. This program funds asset replacement and vehicle outfitting. Fleet assets enable client departments to achieve their operational mission safely and efficiently.
The City’s fleet consists of more than 280 vehicles and pieces of equipment, with a replacement value exceeding $8 million, necessary to fulfill the City’s mission of delivering quality and efficient services. Fleet funds labor, parts, services, fuel, and oil required to maintain the City’s fleet of vehicles and equipment. Fleet is funded through vehicle type and utilization charges.
Fleet has three programs to accomplish its mission. This consists of the Equipment Maintenance Program, which funds the annual cost of maintenance and repairs; the Replacement Program, used for purchasing new vehicles and equipment; and the Motor Pool Program.
The Fleet Vehicle Replacement program is funded through a replacement charge for each vehicle or piece of equipment in service, determined by the actual costs of vehicle procurement divided by the expected life of the vehicle. This program funds Fleet
2026-2027 Operating Budget | City of Madera 263
asset replacement and vehicle outfitting. Cost-effective vehicle procurement is achieved through cooperative
purchasing agreements and bidding processes. Revenue is collected from the sale of retired city fleet assets at auction.