SPECIAL CITY COUNCIL MEETING
CITY HALL, 291 N. MAIN STREET
PORTERVILLE, CALIFORNIA
APRIL 23, 2025, 4:00 PM
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Call to Order
Roll Call
Pledge of Allegiance Led by Mayor Meister
Invocation
ORAL COMMUNICATIONS
This is the opportunity to address the Council on any matter of interest, whether on the agenda or not. Please address all items not scheduled for public hearing at this time.
Unless additional time is authorized by the Council, all commentary shall be limited to three minutes.
SCHEDULED MATTERS
1. Budget Definitions and Process Study Session
Re: Informational Study Session providing the City Council with an overview of the City’s fund types.
ADJOURNMENT - to the meeting of May 6, 2025, at 5:30 p.m.
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Materials related to an item on this Agenda submitted to the City Council after distribution of the Agenda packet are available for public inspection during normal business hours at the Office of City Clerk, 291 N. Main Street, Porterville, CA 93257, and on the City’s website at www.ci.porterville.ca.us.
Item No. 1.
CITY COUNCIL AGENDA – APRIL 23, 2025
SUBJECT: Budget Definitions and Process Study Session
SOURCE: City Manager's Office
COMMENT: The City Council has scheduled this Study Session for the purpose of conducting an informational overview of the General Fund, Special Revenue Funds, Enterprise Funds, Internal Service Funds and Capital Improvement budgets in preparation for the upcoming 2025/2026 Fiscal Year. This session is intended to support Council’s understanding of how departmental and fund budgets are developed and managed, and how resources are allocated to maintain essential city services and operations, while supporting citywide capital improvement priorities.
The development of the annual budget is a collaborative effort between the City Council and City staff. The City Council sets the vision and priorities for the City, while staff prepare the budget and implement that vision through the delivery of services and the management of resources.
As part of the annual budget development process, each City department prepares a proposed budget outlining anticipated revenues, expenditures, and needs for the upcoming fiscal year. The budget development process, led by the City Manager and Finance Director, ensures that all department budgets are prepared with standardized practices and sound financial principles.
This Study Session is an opportunity for the City Council to receive information on the structure of the various fund budgets in advance of the Fiscal Year 2025/2026 budget process.
RECOMMENDATION: This is an informational Study Session to provide the City Council with an overview of the General Fund, Special
Revenue Funds, Enterprise Funds, Internal Service Funds and Capital Improvement budgets.
ATTACHMENTS:
Item No. 1.
Appropriated/Funded:
Review By:
Department Director:
Jason Ridenour, Interim City Manager
Final Approver: Jason Ridenour, Interim City Manager