Treasurer-Tax Collector remodel: board approves extra funding amid staff concerns about timing

The Madera County Board of Supervisors on Dec. 10 approved an amendment and a package of receipts and transfers to cover additional scope and costs for the Treasurer-Tax Collector tenant-improvement project.

County staff described a timeline in which construction began July 15, 2024. After rough framing and demolition, department staff identified layout and functional changes — including moving a taxpayer counter and reconfiguring back-office workstations — that expanded the original scope. The construction team costed the changes and the county administration negotiated estimates; staff said negotiations were ongoing but presented worst-case and more realistic figures to the board. The agenda included requests to (1) amend the architect contract (Paul Logian Architects) for an additional sum not to exceed $10,960, (2) accept unanticipated revenue (item 24-062) in the amount of $253,390 from the Treasurer modernization fund, (3) approve transfer of appropriations (24-063) of $100,000, and (4) accept additional receipts (24-063) shown on the agenda totaling $363,390 into building and improvements for FY 2024–25.

Treasurer-Tax Collector staff explained the changes were driven by department growth and a large unused lobby area that could be reconfigured to add workstations, better customer flow and back-office support for functions such as business licenses and short-term rental monitoring. Staff emphasized the work is funded from departmental modernization fees (Treasurer modernization fund), not from the county general fund.

Board members expressed concern that the transfer of appropriations and the budget items were not brought to the board before some work started; the county administrative office acknowledged the timing problem and committed to process improvements to avoid future late presentations. The board approved the contract amendment and the related receipts/transfers by roll call.