Selma City Council
May 6, 2022

AGENDA

SELMA CITY COUNCIL

SPECIAL MEETING
May 6, 2025
4:30 p.m.

Selma City Council Chambers
1710 Tucker Street
Selma, CA 93662
AND
Teleconference Location
Fracc Villa Neptuno, Carretera Transpeninsular Km 4, Col. El Tezal, Cabo San Lucas, BCS Mexico 23454
Teleconference Phone Number: +1 301 715 8592
Webinar ID: 891 6864 5005 https://zoom.us/j/89168645005

WHEN ON THE PHONE, IF YOU WISH TO ADDRESS COUNCIL DURING THE PUBLIC COMMENT PORTION OF THE AGENDA, PRESS *9 TO “RAISE HAND” AND WE WILL SELECT YOU FROM THE MEETING CUE. PRESS *6 TO UNMUTE AND MUTE YOURSELF.

Notice to Meeting Attendees: Members of the audience shall not engage in disorderly or boisterous conduct including the utterance of threatening or abusive language or other acts which disturb, disrupt or impede or otherwise render the orderly conduct of a City Council meeting infeasible.

CALL TO ORDER
ROLL CALL: Council Members Avalos, Oceguera, Trujillo, Mayor Pro Tem Guerra, and Mayor Robertson
POTENTIAL CONFLICTS OF INTEREST: Any council member who has a potential conflict of interest may now identify the item and recuse themselves from discussing and voting on the matter.

ORAL COMMUNICATIONS
NOTICE(S) TO THE PUBLIC: At this time, any member of the public may address the City Council regarding any item on the special meeting agenda over which the Council has jurisdiction. No action or discussion will be taken on any item not on the agenda. Issues raised will be referred to the City Manager for review. Members of the public should limit their remarks to three (3) minutes.

CLOSED SESSION
This item has been set aside for the City Council to meet in a closed session to discuss matters pursuant to Government Code Section 54956.9(d)(4). The City Attorney will provide an oral report regarding the Closed Session.

1. Government Code Section 54957.9(D)(1)
Conference with Legal Counsel – Existing Litigation
Name of Case: Frank Santillan v. City of Selma City Council, City of Selma Fresno County Superior Court Case No. 21CECG00155

2. Government Code Section 54956.9(B)(2) and (3)
Conference with Legal Counsel – Significant Exposure to Litigation Two Cases
1 3. Public Employee Appointment Pursuant to Government Code Section 54957 Title: Interim City Manager

ADJOURNMENT
Agendas for all City Council meetings are posted at least 72 hours prior to the meeting at the Council Chambers, 1710 Tucker Street. The City of Selma complies with the Americans with Disabilities Act (ADA of 1990) and Government Code Section 54953(g), and the City Council has adopted a reasonable accommodation policy to swiftly resolve accommodation requests. The policy can also be found on the City’s website here. Please contact the City Clerk’s Office, (559) 891-2200, to make an accommodation request, or to obtain an electronic or printed copy of the policy. 2 AGENDA

SELMA CITY COUNCIL

REGULAR MEETING
May 6, 2025
6:00 p.m.

Selma City Council Chambers
1710 Tucker Street
Selma, CA 93662
AND
Teleconference Location
Fracc Villa Neptuno, Carretera Transpeninsular Km 4, Col. El Tezal, Cabo San Lucas, BCS Mexico 23454
Teleconference Phone Number: +1 301 715 8592
Webinar ID: 891 6864 5005 https://zoom.us/j/89168645005

WHEN ON THE PHONE, IF YOU WISH TO ADDRESS COUNCIL DURING THE PUBLIC COMMENT PORTION OF THE AGENDA, PRESS *9 TO “RAISE HAND” AND WE WILL SELECT YOU FROM THE MEETING CUE. PRESS *6 TO UNMUTE AND MUTE YOURSELF.

Notice to Meeting Attendees: Members of the audience shall not engage in disorderly or boisterous conduct including the utterance of threatening or abusive language or other acts which disturb, disrupt or impede or otherwise render the orderly conduct of a City Council meeting infeasible.

CALL TO ORDER
INVOCATION:

PLEDGE OF ALLEGIANCE: Mayor Robertson
ROLL CALL: Council Members Avalos, Oceguera, Trujillo, Mayor Pro Tem Guerra, and Mayor Robertson
POTENTIAL CONFLICTS OF INTEREST: Any council member who has a potential conflict of interest may now identify the item and recuse themselves from discussing and voting on the matter.

AGENDA CHANGES OR DELETIONS: To better accommodate members of the public or inconvenience in the order of presentation, items on the agenda may not be presented or acted upon in the order listed. Additions to Agenda may be added only pursuant to California Government Code Section 54954.2 (b).

ORAL COMMUNICATIONS
NOTICE(S) TO THE PUBLIC: At this time, any member of the public may address the City Council regarding any item on the regular meeting agenda over which the Council has jurisdiction. No action or discussion will be taken on any item not on the agenda. Issues raised will be referred to the City Manager for review. Members of the public should limit their remarks to three (3) minutes. 3 1-1 Recognition of Selma Community Outreach Ministries Keene 1-2 Proclamation Recognizing Second Chance Animal Rescue Oceguera 1-3 Proclamation of Public Works Week May 18-24, 2025 Honn 1-4 Introduction of New Staff Keene
Moreno
1-5 Fleet Enterprise Contact Update Honn
2 - CONSENT CALENDAR
All items listed under the consent calendar category are considered routine. The complete consent calendar will be enacted by one motion by ROLL CALL VOTE. For purposes of discussion, any Council member may have an item removed from the consent calendar and made part of the regular agenda. The council can then approve the remainder of the consent calendar.
2-1 Approval – Minutes – Special and Regular Meeting – April 15, 2025 Venegas 2-2 Approval – Minutes – Special Meeting – April 22, 2025 Venegas 2-3 Approval – Consideration of Resolution 2025-27R Approving a Fee Waiver for Pride Flag
Keene
2-4 Approval – Consideration of Approval of Resolutions 2025-28R, 2025-4CEC, 2025-2PFA, 2025-2SRDA Approving Changes to Banking Authorized Signers for City of Selma, the Selma Successors Agency, Selma Community Enhancement Corporation and the Selma Public Financing Authority Venegas
2-5 Approval – Consideration of Resolution 2025-29R Approving Changes to Banking Authorized Signers of City of Selma Monies in the Local Agency Investment Fund – CITY LAIF Account
Venegas
2-6 Approval – Consideration of Resolution 2025-30R Authorizing the City of Selma on behalf of the Selma Arts Center to Apply for a California Arts Council General Operating Support Grant and Approval of a Letter of Support
Rosales
2-7 Approval – Consideration of Resolution 2025-31R Authorizing Submittal of Grant Applications to the San Joaquin Valley Air Pollution Control District for the Purchase and Reimbursement of an Electric Utility Cart for the Community Services Department and an Electric Mower for the Public Works Department
Rosales
2-8 Approval – Check Register Dated April 16, 2025 Moreno 3 – PUBLIC HEARINGS
No Public Hearings
4 – NEW BUSINESS
4-1 Action Item – Consideration of Donation request from Selma High School Band
Keene
4-2 Action Item – Consideration of Resolution 2025-32R Approving and Authorizing Execution of the Interim City Manager Employment Agreement (John Kunkel)
Costanzo
4-3 Action Item – Consideration of Purchasing Policy Updates regarding Local Vendor Preference
Moreno
4-4 Action Item – Consideration of Resolution 2025-33R Approving the Update to the Investment Policy
Moreno
4-5 Action Item – Consideration of Acceptance of Audited Fiscal Year 2023/24 Financial Statements
Moreno
4-6 Information Item – Update on Existing and Upcoming Capital Improvement Projects
Horn
4 4-7 Information Item – Fire Station Campus Update and Aesthetic Preference Webster 4-8 Action Item – Introduction and First Reading of Ordinance 2025-05 of the City Council of the City of Selma Amending Selma Municipal Code (SMC) 1-8-1 Relating to Creation of the Office of City Clerk
Costanzo
5 - FUTURE AGENDA ITEMS
Council requests for future agenda items. Not subject to public comment. Items require a consensus. 6 – DEPARTMENTAL REPORTS
• City Manager • City Clerk
• City Attorney • Finance
• Deputy City Manager
(Development Services)
• Fire
• Police
• Administrative Services • Public Works
• Animal Services
7 – COUNCIL REPORTS / COUNCIL COMMITTEE REPORTS
Brief report by Council members on City related functions as authorized by the Brown Act.

ORAL COMMUNICATIONS
NOTICE(S) TO THE PUBLIC: At this time, any member of the public may address the City Council regarding any item on the regular meeting agenda over which the Council has jurisdiction. No action or discussion will be taken on any item not on the agenda. Issues raised will be referred to the City Manager for review. Members of the public should limit their remarks to three (3) minutes.

ADJOURNMENT
Upcoming Council Meetings
• City Council Regular Meeting, Tuesday, May 20, 2025 – CANCELLED • City Council Special Meeting, Wednesday, May 28, 2025 – Budget Workshop #2 • City Council Regular Meeting, Tuesday, June 3, 2025
Agendas for all City Council meetings are posted at least 72 hours prior to the meeting at the Council Chambers, 1710 Tucker Street. The City of Selma complies with the Americans with Disabilities Act (ADA of 1990) and Government Code Section 54953(g), and the City Council has adopted a reasonable accommodation policy to swiftly resolve accommodation requests. The policy can also be found on the City’s website here. Please contact the City Clerk’s Office, (559) 891-2200, to make an accommodation request, or to obtain an electronic or printed copy of the policy.

PUBLIC NOTIFICATION
I, Mary J. Venegas, Deputy City Clerk for the City of Selma, declare under penalty of perjury that I posted the above Special and Regular City Council Agenda for the meeting of May 6, 2025, near the front entrance of City Hall located at 1710 Tucker Street, Selma, CA and on the City’s website www.cityofselma.com on May 1, 2025.
//s//
Mary J. Venegas, CMC
Deputy City Clerk
5 6
Item 1-1
Recognition of Selma Community
Outreach Ministries
7 JEROME KEENE
Mayor at Large

SCOTT ROBERTSON
Apostle Delfina Vazquez

CERTIFICATE OF APPRECIATION
This certificate is proudly presented to
Presented to Selma Community Outreach Ministries
In heartfelt appreciation for your dedicated service in providing spiritual, physical, and emotional support to individuals and families facing hunger and homelessness.

Date: May 6, 2025
Acting City Manager
8 JEROME KEENE
Mayor at Large

SCOTT ROBERTSON
Pastor Gabriel Vazquez

CERTIFICATE OF APPRECIATION
This certificate is proudly presented to
Acting City Manager
Presented to Selma Community Outreach Ministries
In heartfelt appreciation for your dedicated service in providing spiritual, physical, and emotional support to individuals and families facing hunger and homelessness.

Date: May 6, 2025
9 10
Item 1-2
Proclamation Recognizing Second
Chance Animal Rescue
11 PROCLAMATION

SECOND CHANCE

ANIMAL RESCUE
WHEREAS, part of the duties to the public imposed on City officials by law is the obligation of the Police Department to make reasonable efforts to control, lessen or mitigate the presence of stray, abandoned, or uncontrolled animals, primarily dogs and cast; and
WHEREAS, Second Chance Animal Rescue, formally known as Second Chance Animal Shelter, a non-profit corporation, performed, on behalf of the City of Selma, primarily through volunteers, the animal control function imposed on the City by law and also operated, primarily through volunteers, the animal shelter for the keeping and care of abandoned or stray, or injured animals, primarily dogs and cats; and
WHEREAS, Second Chance Animal Shelter successfully performed the animal control function of City government for a decade from 2013 to 2023 greatly mitigating the impact of stray or abandoned animals and on the quality of life in Selma; and WHEREAS, since January 1, 2024, Second Chance Animal Rescue has actively placed dogs and cats in the Selma area for adoption.

NOW, THEREFORE, as the Mayor of the City of Selma, and on behalf of the Selma City Council, I do hereby recognizes the contribution to the City of Selma of Second Chance Animal Rescue, formerly known as Second Chance Animal Shelter for a decade of service to the City of Selma in providing animal control services and rescue services for thousands of dogs and cats that have been housed, protected and rescued or cared for by Second Chance Animal Rescue.

Proclaimed this 6th day of May 2025.

Scott Robertson, Mayor
City of Selma
12 Item 1-3
Proclamation of Public Works Week
May 18-24, 2025
13 PROCLAMATION

NATIONAL PUBLIC WORKS WEEK
May 18-24, 2025
WHEREAS, public works professionals focus on infrastructure, facilities, and services that are of vital importance to sustainable and resilient communities and to public health, high quality of life, and well-being of the people of the City of Selma; and, WHEREAS, the support of an understanding and informed community is vital to the efficient operation of public works systems and programs such as streets, storm drains, fleet maintenance, public buildings and parks maintenance; and WHEREAS, the health, safety, and comfort of this community greatly depends on these facilities and services; and
WHEREAS, the quality and effectiveness of these facilities, as well as their planning, design, and construction, is vitally dependent upon the efforts and skill of public works officials; and
WHEREAS, the efficiency of the qualified and dedicated personnel who staff the Public Works Department is influenced by the people’s attitude and understanding of the importance of the work they perform,
WHEREAS, the year 2025 marks the 65th annual National Public Works Week sponsored by the American Public Works Association/Canadian Public Works Association be it now,
NOW, THEREFORE, as the Mayor of the City of Selma, and on behalf of the Selma City Council, I do hereby designate the week of May 18-24, 2025, as “NATIONAL PUBLIC WORKS WEEK.” I urge all citizens and civic organizations to acquaint themselves with the issues involved in providing public works services to our community and to recognize the contributions which public works employees make every day to our health, safety, comfort, and quality of life.

AND BE IT FURTHER KNOWN, that the City Council of Selma does hereby recognize our own public works employees and commend their devotion, contribution, and service to the health and safety of our community.

Proclaimed this 6th day of May 2025.

Scott Robertson, Mayor
City of Selma
14 Item 2-1
Approval – Minutes – Special and Regular
Meeting – April 15, 2025
15 Item 2-1
April 15, 2025
Selma City Council Special Meeting
CALL TO ORDER at 4:31 p.m.

ROLL CALL: Council Members Avalos, Oceguera, Trujillo, Mayor Pro Tem Guerra, and Mayor Robertson

ORAL COMMUNICATIONS
A concerned citizen submitted a letter that was read by the City Clerk emphasizing the vital role of a strong and visionary city manager in maintaining the city’s operations, stability, and growth.

Concerns were raised about recent divisiveness, false accusations, and a misunderstanding of council roles, particularly regarding frequent evaluations of the city manager. The speaker urged the council to prioritize stability, unity, and long-term vision, and cautioned against making rash decisions that could negatively impact the city's future.

City Attorney Preface:

The City Attorney clarified that Item 2 could not be placed on the agenda without providing at least 24 hours' notice of charges or complaints to the affected employee, which was done on April 9. No request was received to hold the session in open session, as allowed under Government Code Section 54957(b)(2). The City Manager confirmed he wished to proceed with the item in closed session.

Adjourned to Closed Session at 4:39 p.m.

CLOSED SESSION:

1. Public Employee Performance Evaluation
Title: City Manager

2. Public Employee Discipline/Dismissal/Release

3. Government Code Section 54956.9(d)(4)
Conference with Legal Counsel – Anticipated Litigation
Three Cases, Initiation of Litigation
Adjourned out of Closed Session at 6:08 p.m.

REPORT OUT FROM CLOSED SESSION:

City Attorney reported the following:

In closed session, the City Council voted 4-1 (Trujillo voting no) to terminate City Manager Fernando Santillan’s employment, effective upon receipt of his final paycheck, expected within the week or by next Friday. The Council voted to appoint Jerome Keene as Acting City Manager. The Council also voted 4-1 to publicly release the April 9, 2025, memorandum prepared by the City Attorney and John Kunkel outlining the reasons for the termination with cause. The memorandum will be made available immediately in response to a pending Public Records Act request. 16 The Mayor read a statement that emphasized the importance of restoring public trust in city government, citing past financial mismanagement and a lack of transparency. He pledged that moving forward, Selma’s financial dealings would be open to the public, accountability would be restored, and city administration would prioritize the interests of residents. He called for community support in realigning city leadership to serve the people, reaffirming a commitment to transparency, integrity, and democracy in Selma.

ADJOURNMENT:

Council adjourned at 6:13 p.m.
17 April 15, 2025
Selma City Council Regular Meeting
CALL TO ORDER at 6:13 p.m.

INVOCATION: Pastor Jose Alvarez
PLEDGE OF ALLEGIANCE: Mayor Pro Tem Guerra
ROLL CALL: Council Members Avalos, Oceguera, Mayor Pro Tem Guerra, and Mayor Robertson

Absent: Council Member Trujillo

AGENDA CHANGES OR DELETIONS
No Agenda Changes or Deletions

ORAL COMMUNICATIONS
Stella Ramirez requested extending future trash pickup events to more than one day, noting that a single partial day is inconvenient for some community members. Ms. Ramirez also thanked the Mayor, Council, and Mid Valley for accommodating trash pickup in the alley near the Salazar Center and expressed appreciation to the Mayor, new Council, and City Attorney for listening to citizen concerns and doing a great job.

Public Works Director Honn acknowledged the request for a week-long trash pickup event and explained that due to timing and site confirmation with Selma Unified, it was not possible for the April event. However, staff is planning for a week-long pickup during the November event.

Sarai Ramirez with Selma Cemetery provided an update on the cemetery district, which serves a population of 24,467 with three cemeteries. The district has 10-15 years of burial space left. The district is in the process of selling land purchased in 2014 and is interested in acquiring 38.67 acres of land near Rockwell Pond for expansion. Preliminary talks with Fresno County are underway, and the purchase process may take up to a year, with development taking 3-5 years. The cemetery district aims to work with the city to meet the community’s needs.

Pastor Joe Alvarez requested that the mayor and city council consider releasing a check for the Legacy Youth Center that was allocated a couple of years ago. He emphasized the financial strain the center is facing due to borrowed funds and interest. He highlighted the ongoing youth activities, such as taking children to the movies, and urged the council to consider releasing the funds to support the center’s summer programs and help address the needs of the youth in Selma.

The Legacy Youth Center to be added to the April 22, 2025, agenda as an action item. 1 - SPECIAL PRESENTATIONS
1-1 Introduction of New Staff
Police Commander Cannon introduced Sally Breyer as the new Animal Services Director. 18 2 - CONSENT CALENDAR
2-1 Approval – Minutes – Special and Regular Meeting – April 1, 2025 2-2 Approval – Consideration of Cancellation of May 20, 2025, Council Meeting 2-3 Approval – Consideration of Resolution 2025-26R Directing the City Engineer to Initiate and Prepare the Fiscal Year 2025-26 Engineer’s Report for Landscaping Lighting and Maintenance District No. 1
2-4 Approval – Check Register Dated April 3, 2025
Council Member Oceguera pulled Item 2-2 and Mayor Robertson pulled Item 2-4 for separate consideration.

Motion by Council Member Avalos, seconded by Mayor Pro Tem Guerra, to approve Consent Calendar, except Items 2-2 and 2-4.

Ayes: Avalos, Guerra, Oceguera, Robertson
Noes: None

Absent: Trujillo
2-2 Approval – Consideration of Cancellation of May 20, 2025, Council Meeting Motion by Council Member Oceguera, seconded by Mayor Robertson, to approve Consent Calendar Item 2-2.

Ayes: Oceguera, Robertson, Avalos, Guerra
Noes: None

Absent: Trujillo
2-4 Approval – Check Register Dated April 3, 2025
Motion by Council Member Avalos, seconded by Mayor Pro Tem Guerra, to approve Consent Calendar Item 2-4, except check #86656.

Ayes: Avalos, Guerra, Oceguera, Robertson
Noes: None

Absent: Trujillo
3 – PUBLIC HEARINGS
3-1 Second Reading and Adoption of Ordinance 2025-04 Amending Section 6-21-6 of the Selma Municipal Code (SMC) Relating to the Removal of Graffiti Public Hearing opened at 6:39 p.m.

Spoke: None
Public Hearing closed at 6:40 p.m.

Motion by Council Member Oceguera, seconded by Council Member Avalos, to waive second reading and adopt Ordinance 2025-04 amending Section 6-21-6 of the Selma Municipal Code relating to Removal of Graffiti with change to 10 days.

Ayes: Oceguera, Avalos, Guerra, Robertson
19 Noes: None

Absent: Trujillo
4 – NEW BUSINESS
4-1 Action Item – Second Reading and Adoption of Ordinance 2025-03 Amending Municipal Code Section 11-2-3(D) of the Selma Municipal Code Adding Development Regulations for Housing Development Projects Listed under Priority Housing Sites to Fulfill Housing Element Program 7 Objectives
Motion by Council Member Oceguera, seconded by Mayor Pro Tem Guerra, to waive the second reading and adopt Ordinance 2025-03 to amend Municipal Code Section 11-2-3(D) (Tabel 2-6) of the Selma Municipal Code, by adding development regulations for housing development projects listed under Priority Housing Site, to fulfill Housing Element, Program 7 objectives.

Ayes: Oceguera, Guerra, Avalos, Robertson
Noes: None

Absent: Trujillo
4-2 Discussion Item – Suggestions for use of Funding Available Through Fresno County Council of Governments (COG) Under Safe Routes to School Program Spoke: Theresa Salas
Joyce Casin
Bryan Ramirez
Rose Robertson
Stella Ramirez
Consensus by Council to take the following list to the Fresno County COG:
- Flashing lights and flashing yellow lights
- Traffic calming measures
- Speed signs which show speed of vehicles
- Cameras
- Pedestrian crosswalk with button
- Walking trails
- Painted bike lanes
- Cameras on buses to capture vehicles that do not obey traffic rules - More money for police officers in school zones
- Traffic dips; stop signs on Rose
- Reflectors on crosswalks for nighttime
- Schools resolving pickup situation
5 – FUTURE AGENDA ITEMS
Council Member Avalos
1- Check register; sort by department
2- Lights at Shaffer Park
3- Ponding basin by Shaffer Park – no trespassing signs 20 Council Member Oceguera
1- Recognition for Second Chance – May 6th
2- Legacy Youth Center – April 22nd
Mayor Robertson
1- American Legion – city assist with KIA Memorial Day programs 2- Email from Selma Cinemas regarding the Sikh parade and requesting that Staff ensure double checking of public notification for road closures to ensure minimal impact to businesses.

Mayor Pro Tem Guerra had no future agenda items.

Council Member Trujillo was not present.
6 – DEPARTMENTAL REPORTS
Acting City Manager Keene provided an update on the first pilot project for the Tactical Urbanism Grant, which will take place at the intersection of Thompson and Lewis. The project involves painting a crosswalk and is a collaborative effort with Selma Unified School District, public works staff, and Selma High School students. Work will begin at 7 a.m. tomorrow with public works preparing the area. Detour signs will be placed for motorists, and the project aims to improve traffic flow and safety. A report with photos will be provided after the project is completed.

City Attorney Costanzo had nothing to report.

Administrative Services Director Venegas had nothing to report.

Deputy City Clerk Venegas had nothing to report.

Finance Director Moreno had nothing to report.

Council Member Oceguera requested the year-to-date financials be sent via email.

Fire Chief Webster had nothing to report.

Police Commander Cannon had nothing to report.

The Mayor inquired about the fentanyl program, asking when it will be implemented in schools. Cannon mentioned seeing on the Chief's calendar that DA Smithcamp is scheduled to present at Heartland next week. The Mayor asked for more details on the event's attendance, suggesting it would be beneficial for all district students, not just Heartland, to participate. It was confirmed that the presentation will be a travel show for other campuses as well.

Public Works Director Honn provided updates on several ongoing projects:

1. The ADA access button at the Senior Center will be installed tomorrow.

2. The pilot program for traffic improvements will begin tomorrow at 5 AM with public works and engineering staff setting up traffic control. The program will involve student participation from Selma High School to paint crosswalks and install reflective channelizers to improve pedestrian safety.

3. Honn discussed the timeline for the permanent lights at Schaffer. The process will take several months, requiring design work and public bidding. Musco will assist with the design, but the project likely won't be completed before the end of summer. 21 4. Temporary light towers for softball fields are an option, but they are costly at $1,700 per week per tower. The city will need to discuss funding and whether it is necessary to light all three fields.

5. Regarding the cafe lights project, the contractor will be responsible for removing stumps before installing poles for the cafe lights, which are expected to be bid in September.

6. Honn will not be attending the budget workshop on Tuesday due to a pre-planned trip but is willing to participate by phone if needed. He encouraged discussions on lighting and budget planning for the upcoming fiscal year.
7 – COUNCIL REPORTS / COUNCIL COMMITTEE REPORTS
Council Member Avalos provided updates on the Amberwood projects, confirming they are progressing as planned. He also highlighted the success of the Sikh parade, which drew over 8,000 attendees. He suggested recognizing local youth athletes for their hard work and proposed honoring an "unsung hero" in the community at the next council meeting.

Council Member Oceguera shared his experience at the Sikh parade, highlighting the great hospitality and large turnout, with numerous food stands and community participation. He encouraged everyone to attend next year. He also mentioned a Chamber mixer happening tomorrow and a visit to the new Kaiser building under construction, which promises to improve healthcare services with more departments and pharmacies.

Mayor Pro Tem Guerra attended the CVTC Cohort 16 graduation, where 250 candidates completed the 10-week training, with many securing jobs with the state. She also attended the Sikh parade, celebrating its 31st year, with over 8,000 attendees, highlighting the unity and community spirit.

Guerra thanked city staff for their hard work, noting the beautiful condition of the streets and parks.

She also wished everyone a happy Easter, encouraging time spent with family.

Mayor Robertson reflected on the success of the Sikh parade, highlighting its cultural significance and the diversity it showcases in Selma. He expressed pride in the city's support for the event, noting its positive economic impact with 8,000-10,000 visitors. The Mayor also mentioned attending a BID meeting, where a concert will be held this Friday from 6-9 PM. He encouraged attendance, mentioning he would be volunteering by pressure washing downtown areas that evening. He also attended the CVTC graduation, celebrating the growth and involvement of the community in improving Selma.

Council Member Trujillo was not present.

ORAL COMMUNICATIONS
Adan Rodriguez suggested installing cameras on school buses in order to capture the cars that run stop signs.

Theresa Salas inquired about the status of the signal light on Duba and McCall Avenue, citing heavy traffic congestion that makes it difficult to turn left or exit the parking lot at certain times of the day.

She also asked for an update on the sewer project along Dinuba Avenue, noting the progress on other projects like Floral Avenue and Amberwood, and expressed a desire for similar momentum on Dinuba Avenue.

Acting City Manager Keene stated the McCall and Dinuba signal light project is in the right-of-way acquisition stage, awaiting CALTRANS approval. A more detailed timeline will be provided. For 22 the Dinuba Avenue sewer line, the plans are under review, and once approved, the project will go to bid. It may be funded through a bond, requiring city council approval for any necessary adjustments.

An update on the Clarkson lift station will also be provided.

Bryan Ramirez stated a Facebook post reported a cart with items, including a syringe, left by a homeless person, and despite a call to the police, no action was taken. There are ongoing issues with people dumping items behind alleys and homeless individuals crossing streets, creating safety concerns. He urged for stricter enforcement of related ordinances to address these issues and prevent potential harm or liabilities.

Stella Ramirez raised the question regarding the completion of the playground at Salazar Park, as caution tape was seen around it and concerns were raised on social media. The response confirmed that the playground is completed, with the wood chip fall protection installed yesterday, and it is now open for use.

ADJOURNMENT
Meeting adjourned at 7:38 p.m.

Approved the 6th day of May 2025.

APPROVED:

ATTEST: Scott Robertson, Mayor

Mary J. Venegas, CMC
Deputy City Clerk
23 24
Item 2-2
Approval – Minutes – Special
Meeting – April 22, 2025
25 Item 2-2
April 22, 2025
Selma City Council Special Meeting
CALL TO ORDER at 10:03 a.m.

ROLL CALL: Council Members Avalos, Oceguera, Trujillo, Mayor Pro Tem Guerra, and Mayor Robertson

ORAL COMMUNICATIONS
No Oral Communications

REORDER OF AGENDA
Consensus by Council to change order of agenda items with Item 1-2 to be discussed first. 1 - NEW BUSINESS
1-2 Action Item - Consideration and Necessary Action on Release of Authorized Funding for Legacy Youth Center Improvements
Motion by Council Member Avalos, seconded by Council Member Oceguera, to approve the release of funds for the Legacy Youth Center.

Ayes: Avalos, Oceguera, Trujillo, Guerra, Robertson
Noes: None
1-1 Discussion Item - Fiscal Year 2025-26 Budget Workshop

Finance Director Moreno and Acting City Manager Keene led a budget workshop focusing on the upcoming fiscal year’s budget. Acting City Manager Keene proposed moving the draft budget adoption to a special meeting due to administration changes.

Mayor Robertson requested financial reports that were not provided, citing concerns about the absence of the 2023-2024 audit by Mr. Jolly. Finance Director Moreno confirmed Mr.

Jolly will present the audit on May 6th and explained the city’s transition to new accounting software, Tyler ERP, which will improve future reports.

Council Members emphasized the need for timely financial data for informed decisionmaking, especially regarding staffing and departmental needs.

Finance Director Moreno outlined plans for quarterly reporting on budget vs. expenses starting in 2025-2026 and revising the investment policy with quarterly reports.

The workshop covered the city’s mission, values, and priorities, including public safety, infrastructure, downtown revitalization, and parks. Council had the opportunity to add or adjust priorities but no changes were proposed.
26 Overview of the General Fund and Measure S:
• General Fund: The FY 24 adopted budget was $21.2 million, with preliminary FY 25 numbers at $21.9 million (a 3% increase). The estimated fund balance as of March 31st was $12.9 million, which includes the policy-required 20% reserves ($3 million). • Measure S: The FY 24 adopted budget was $2.6 million, with preliminary FY 25 numbers at $3.4 million. The estimated balance as of March 31st was around $3.5 million. Measure S is a restricted 1/2 cent sales tax.

Department Budget Highlights:

Police Department:

Chief Alcarez presented budget requests, primarily funded by Measure S. • License Plate Reader (LPR) Program: Caroline Fraher and Kristen MacLeod from Flock Safety presented the program, explaining its crime prevention and solving capabilities, focus on vehicle data (not people), audit capabilities, data ownership by the agency, and transparency portal. Pricing was discussed: $3,000 per standard camera per year, plus installation costs. Council members expressed interest and asked about training, access during high-speed chases, and the selection of camera locations.

The Chief noted the enhanced MDT hardware would support the technology. The possibility of integrating with car dealerships was discussed. • Taser Lease: A 5-year lease for new tasers ($36,000 total) was requested to replace the current outdated equipment, which is no longer manufactured. The new tasers would be compatible with body-worn cameras.
• Vehicle Lease: A request for leasing five patrol vehicles was made due to a lack of recent purchases. The annual estimated lease payment was not specified in the excerpt.

Spoke: Rose Robertson
Stella Ramirez
Adjourned at 11:07 a.m. for a break
Re-adjourned at 11:13 a.m.

Administrative Services
• The proposed budget includes a 13% increase. Administrative Services Director Venegas requested two new HR positions: one for risk management/benefits and another for front desk duties with both front desk positions to assist with payroll and city clerk responsibilities, aimed at improving department efficiency. Council Member Robertson suggested reallocating existing positions, such as the vacant Executive Assistant to the City Manager role.
• There was concern about the absence of an organization chart with salary details for easier review. Finance Director Moreno stated that detailed information would be provided at the May 6th meeting and discussed the Executive Assistant position.

Venegas mentioned that the salary for the risk management/benefits position might be partially funded by the wellness fund. The proposed HR positions are additional and not already budgeted.
27 • Robertson inquired about staffing in the Finance Department to ensure timely check processing, with Moreno highlighting efforts to streamline procedures without extra costs.

Police Department (General Fund)
• Proposed budget shows a 7% increase.

Animal Services (Part of the Police Department):
• Council members raised concerns about the visibility and responsiveness of Animal Services, noting three vacant animal care technician positions out of a budgeted number of three, in addition to the Director and Field Manager. Questions were raised about the $500,000 budget, the existing contracts with Fowler and Kingsburg, and the increasing number of animals being dropped off from outside Selma. Discussions included the need to improve call dispatching and tracking. Council member Oceguera suggested exploring increased involvement of the advisory committee and Second Chance Rescue. The City Attorney mentioned working on an ordinance against animal dumping.

Fire Department:

Chief Webster presented the budget highlights for four divisions. • Administration: A slight decrease (0.91%) was noted. A $75,000 carryover expense for a standards of cover strategic plan and community risk assessment (split between general and ambulance funds) was included. An update on the new fire station campus design, funded by a Senator Herado earmark, was provided, with conceptual design underway. A request for a command vehicle replacement (non-general fund) to ensure all battalion chief vehicles are four-wheel drive was made. • Operations: A 5.93% increase in the general fund portion was noted. Measure S funding requests included $90,000 for fire equipment (including iPads with cooling mounts for dispatching), structural and wildland firefighting PPE replacement (due to stricter OSHA/NFPA standards), and fire hose replacement. A general fund request for improvements to Station 2 (sleeping quarters and cooling) was presented. A discussion item was the potential replacement of a 2006 fire engine (reserve), noting a

2.5-year build time and a potential prepayment discount. The use of Amberwood impact fees for the new truck was discussed. An update on the new fire station/EMS facility project was provided, including schematic and conceptual design phases, incorporating both facilities on one campus at Huntsman and Thompson, and a temporary relocation plan for EMS staff (possibly using portable classrooms). The long-term vision for the A Street station was also discussed. • Prevention: A preliminary 21% increase was noted, but a miscalculation in salaries and internal service charges was identified, and the actual increase is expected to be lower. A code cycle update was planned.

Adjourned at 12:15 p.m. for a break
Re-adjourned at 12:40 p.m.
28 • Ambulance Division: A 2.13% increase in the ambulance fund was noted. Highlights included PPG/IGT wire payments to DHCS, a request for replacing cardiac monitors through a lease purchase for standardization, and the need for a sixth ambulance to meet call demand and potentially add a fourth 12-hour ambulance. The use of Per Diem Medics (PDMs) to manage overtime and the sharing of EMS resources with the CCMSA system were discussed.

Community Services:

Acting City Manager Keene presented the budget highlights. • A proposed budget with a 14% increase was presented, covering recreation, senior center programs (including nutrition and cultural arts), and recreational sports.

Council member Oceguera asked about the reinstatement of the Kaiser Foundation grant for youth sports. Details on the allocation of Measure K funds to community services (historically 50%) and a breakdown of expenditures for the senior center and arts center were requested for the next meeting. Updates on youth programs, arts exposure initiatives, and potential improvements to the art center basement were provided. Discussions also covered Rockwell Pond as a regional park, the Pioneer Village/Cattleman's agreement, and the Selma High School pool situation (lifeguard shortage). The possibility of splash parks in city parks was raised. Council member Oceguera requested that Recreation Supervisor Martinez from the parks department provide future reports.

Community Development:

Acting City Manager Keene presented the budget highlights. • A GIS analyst position was under review to assess cost-effectiveness compared to current consultant billing. The General Plan update, funded separately through building permit fees, was still planned. Contract planning services showed a potential reduction due to current staffing levels. Streamlining of the plan check process was highlighted, along with a revised contract with Rob Carsey resulting in savings. The Chamber of Commerce contract revision (fireworks funding) and the $100,000 storefront improvement grant were noted under economic development. A pending budget request from the downtown BID was mentioned. Professional services for engineering were budgeted at $450,000, with a review for potential staffing replacements. Updates on the standards and specs update and the Mitchell Avenue sidewalk project (CDBG funding) were given. The development of a GIS dashboard for CIP project information was underway. Internship programs with Fresno State were discussed. An update on the Thompson Park project (design near completion, coordination with CALR landscaping) was provided. Downtown revitalization efforts, including trees and lighting on Second Street, were discussed. Issues regarding trees in parking spaces and equitable distribution of BID benefits were raised. The condition of the old police station and potential reuses were briefly discussed.

Public Works/Streets:

Acting City Manager Keene presented the budget highlights. • Budgeted items included supplies and equipment for graffiti abatement, pothole repairs, small tools for new vehicles, staff training, and a one-time purchase of a crack sealing machine ($75,000).
29 Council Requests and Directives for the Next Budget Meeting:
• Much more detailed financial information, including FY 24-25 revenue numbers, comparison to projected FY 25-26 revenue, and a breakdown of line-item expenses per department.
• An organizational chart with positions and salaries.
• An action item to allow the council to review and propose changes to job descriptions, including the potential elimination of the Executive Assistant to the City Manager position.
• Information on the impact of last year's salary increases on the general fund, with historical comparisons for FY 23-24 and projections for FY 25-26. • Inclusion of the wage analysis (comp class study) from the previous year. • A breakdown of Measure K funds allocated to the senior center and arts center, including their uses.
• A balance sheet for every department.

Draft Budget Presentation Timeline:

Based on the extensive information requested, staff proposed pushing back the draft budget presentation from May 6th to a special meeting after the council's return from ICSC, with the additional information provided. The council agreed with this adjustment.

ORAL COMMUNICATIONS
Stella Ramirez inquired about the distance and red-light ticketing capabilities of the Flock cameras and the contract cancellation fee. These questions were addressed by the Flock representative, who clarified the camera's rear-facing capture and the need to review the contract terms

ADJOURNMENT
Meeting adjourned at 2:24 p.m.

Approved the 6th day of May 2025.

APPROVED:

ATTEST: Scott Robertson, Mayor

Mary J. Venegas, CMC
Deputy City Clerk
30 Item 2-3
Approval – Consideration of Resolution
2025-27R Approving a Fee Waiver for
Pride Flag
31 ITEM NO: 2-3

CITY COUNCIL STAFF REPORT
Meeting Date: May 6, 2025
SUBJECT: Consideration of Resolution 2025-27R Approving a Fee Waiver for Pride Flag
SUBMITTED Lupe Macias, Assistant Planner
APPROVED: Jerome Keene, Acting City Manager
RECOMMENDATION:

Consider approving Resolution 2025-27R and request from Fresno PFLAG to waive fees for their request to place a flag at the Selma Arts Center for 10 consecutive days pursuant to Section 11-28-7(C)(3) of the Municipal Code.

DISCUSSION:

Fresno PFLAG submitted an application requesting temporary placement, pursuant to the City Municipal Code Section 11-28-7(C)(3), of a Pride (LGBTQ+) flag on the Selma Arts Center building for 10 consecutive days during the month of June.

The Acting City Manager has referred this application to the City Council for approval to waive the $235 Temporary Sign/Banner Permit Fee and $265 Light Pole Banner Hanging Fee (total fee waiver of $500).

FISCAL IMPACT:

If approved, $500 would be the cost to the General Fund that would have otherwise been collected for the processing of the associated permits.

Attachments:
☒ Resolution 2025-27R
☐ Ordinance
☐ Map
☐ Agreement
☒ Other
List: Applicant Fee Waiver Application Materials
Non-Profit Registration
32 RESOLUTION NO. 2025 – 27R

A RESOLUTION OF THE CITY COUNCIL OF THE

CITY OF SELMA, CALIFORNIA APPROVING A

REQUEST FOR A FEE WAIVER FOR FRESNO PFLAG
WHEREAS, the Fresno PFLAG., a 501(c)(3) non-profit organization, requested that the City Council waive fees associated with placement of commemorative non-commercial flags on the Selma Arts Center Building for a period no longer than 10 consecutive days in the month of June; and
WHEREAS, the total fees associated with the placement of commemorative noncommercials at the Selma Arts Center Building are Five Hundred Dollars ($500), which includes the fees the $235 Temporary Sign/Banner Permit Fee and $265 Light Pole Banner Hanging Fee; and

WHEREAS, the total amount the Fresno PFLAG is requesting the City Council to waive is Five Hundred Dollars ($500); and
WHEREAS, while the City is proposing to waive certain fees associated with the request, Fresno PFLAG is still required to comply with all other provisions of the City’s Municipal Code; and

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF SELMA DOES HEREBY RESOLVE AS FOLLOWS:

Section 1. The above recitals are true and correct and are incorporated herein by reference.

Section 2. The fee waiver serves a public purpose by gathering the community.

Section 3. The City Council hereby approves the fee waiver for fees associated with the Event in the amount of Five Hundred Dollars ($500).

Section 4. The Fresno PFLAG shall comply with the City’s Municipal Code; Section 5. The provisions of this Resolution are severable and if any provision, clause, sentence, word or part thereof is held illegal, invalid, unconstitutional, or inapplicable to any person or circumstances, such illegality, invalidity, unconstitutionality, or inapplicability shall not affect or impair any of the remaining provisions, clauses, sentences, sections, words or parts thereof of the Resolution or their applicability to other persons or circumstances.

Section 6. That the City Clerk shall certify to the adoption of this Resolution and that the same shall be in full force and effect.
33 PASSED, APPROVED AND ADOPTED this 6th day of May 2025, by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:
____________________________
Scott Robertson
Mayor
ATTEST:
_______________________________
Mary J. Venegas, CMC
Deputy City Clerk
34 35
36 37
38 39
40 41
42 Item 2-4
Approval – Consideration of Approval of
Resolutions 2025-28R, 2025-4CEC,
2025-2PFA, 2022-2SRDA Approving
Changes to Banking Authorized Signers
for City of Selma, the Selma Successors
Agency, Selma Community Enhancement
Corporation and the Selma Public
Financing Authority
43 ITEM NO: 2-4

CITY COUNCIL STAFF REPORT
Meeting Date: May 6, 2025
SUBJECT: Consideration of Resolutions 2025-28R, 2025-4CEC, 2025-2PFA and 2025-2SRDA Approving Changes to Banking Authorized Signers for City of Selma, the Selma Successors Agency, Selma Community Enhancement Corporation, and the Selma Public Financing Authority
SUBMITTED: Janie Venegas, Administrative Services Director APPROVED: Jerome Keene, Acting City Manager
RECOMMENDATION:

Approve Resolutions 2022-28R, 2025-4CEC, 2025-2PFA and 2025-2SRDA to Update Banking Authorized Signers for City of Selma, the Selma Successors Agency, Selma Community Enhancement Corporation, and the Selma Public Financing Authority.

DISCUSSION:

With the recent staffing changes, documents have been prepared naming the following as authorized signers on the various accounts at US Bank:

Jerome Keene – Acting City Manager or Deputy City Manager Mary J. Venegas – Administrative Services Director
Margarita Moreno – Finance Director/Treasurer
Two (2) signatures are still required on each check.

FISCAL IMPACT:

No known fiscal impact.

Attachments:
☒ Resolutions 2025 - 28R
2025- 4CEC
2025- 2PFA
2025- 2SRDA
☐ Ordinance
☐ Map
☐ Agreement
☐ Other
List:
44 RESOLUTION NO. 2025 – 28R

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SELMA
RESCINDING RESOLUTION NO. 2025-10R AUTHORIZING

AND DESIGNATING AUTHORIZED PERSONS TO

ESTABLISH, DEPOSIT, AND WITHDRAW

FROM BANK ACCOUNTS AT US BANK
WHEREAS, the City of Selma should designate certain persons and authorized persons to deposit into City Accounts and to withdraw on behalf of the City from said account; and WHEREAS, on February 3, 2025, the City Council adopted Resolution No. 2025-10R designating said authorized persons and now wishes to revise said designations.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF SELMA
HEREBY FINDS, DETERMINES AND RESOLVES AS FOLLOWS:

Section 1. The City Council finds that the above recitals are true and correct and are incorporated herein by reference.

Section 2. The City Council hereby rescinds Resolution No. 2025-10R, and any other City Council resolution that designated authorized banking signatories for the City of Selma Accounts.

Section 3. The City Council hereby affirms that that US Bank, a national banking association (“Bank”), is hereby selected and designated as a depositary of funds of the City, and that accounts are established and maintained by and in the name of the City at the Selma office of said Bank, upon and subject to such terms and conditions as the officers hereinafter designated, or any of them, may from time to time agree upon with said Bank.

Section 4. The City Council hereby designates that all checks, drafts and other instruments for the payment of money drawn or accepted by the City for payment from said account or at said office be signed on behalf of the City by any two (2) of the following officers of the City viz:

Scott Robertson as Mayor, Sarah Guerra as Mayor Pro Tem, Jerome Keene as (Acting) City Manager or Deputy City Manager, Mary J. Venegas as Administrative Services Director and/or Margarita Moreno as Finance Director/Treasurer.

Section 5. The City Council hereby designates that any checks, drafts or other instruments for the payment of money, endorsed on behalf of this city for deposit with or collection by said Bank, may be so endorsed in the name of the City by written or stamped endorsement, without designation or signature of the person making such endorsement; and Section 6. The City Council hereby directs that the City Clerk certify to said Bank that the Resolution has been duly adopted, and is in conformity with the by-laws of the City, and to further certify to said Bank that names and specimen signatures of the present officers of the City authorized to sign as aforesaid, and if and when any change be made in the personnel of said officers the fact of such change and the name and specimen signature of each new officer.

Section 7. The City Council hereby requests and authorizes the Bank to honor, receive, certify, and pay any such instrument signed or endorsed in accordance with the foregoing 45 resolution and the certification then in effect as above provided for, including any such instrument drawn or endorsed to the personal order of, or presented for negotiation or encashment by, any officer signing or endorsing the name.

Section 8. The City Council hereby finds and declares that this Resolution and each such certification shall remain in full force and effect, and said Bank is authorized and requested to reply and act thereon, until it shall receive at its office to which the certified copy of this Resolution is delivered, either a certified copy of a further resolution of the City of Selma amending or rescinding these resolutions or a further certification as above provided for, as the case may be.

Section 9. Severability. The provisions of this Resolution are severable and if any provision, clause, sentence, word or part thereof is held illegal, invalid, unconstitutional, or inapplicable to any person or circumstances, such illegality, invalidity, unconstitutionality, or inapplicability shall not affect or impair any of the remaining provisions, clauses, sentences, sections, words or parts thereof of the Resolution or their applicability to other persons or circumstances.

Section 10. Effective Date. That the City Clerk shall certify to the adoption of this Resolution and that the same shall be in full force and effect.

PASSED, APPROVED, AND ADOPTED this 6th day of May 2025, by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

____________________________
ATTEST: Scott Robertson
Mayor
______________________________
Mary J. Venegas, CMC
Deputy City Clerk
46 RESOLUTION NO. 2025 – 4CEC

A RESOLUTION OF THE BOARD OF DIRECTORS OF

THE SELMA COMMUNITY ENHANCEMENT CORPORATION
RESCINDING RESOLUTION NO. 2025-1CEC, AND AUTHORIZING AND

DESIGNATING AUTHORIZED PERSONS TO ESTABLISH AND WITHDRAW

FROM BANK ACCOUNTS AT US BANK
WHEREAS, the Selma Community Enhancement Corporation (“Corporation”)should designate certain persons and authorized persons to deposit in Corporation accounts and to withdraw on behalf of the Corporation from said accounts; and WHEREAS, on February 3, 2025, the Corporation adopted Resolution No. 2025-1CEC designating said authorized persons and now wishes to revise said designations.

NOW, THEREFORE, THE COMMUNITY ENHANCEMENT
CORPORATION HEREBY FINDS, DETERMINES AND RESOLVES AS FOLLOWS:

Section 1. The above recitals are true and correct and are incorporated herein by reference.

Section 2. The Corporation hereby rescinds Resolution No. 2025-1CEC, and any other Corporation resolution that designated authorized banking signatories for the Corporation account.

Section 3. The Corporation hereby affirms that US Bank, a national banking association (“Bank”), is hereby selected and designated as a depositary of funds of this Corporation, and that accounts be established and maintained by and in the name of this Corporation at the Selma office of said Bank, upon and subject to such terms and conditions as the officers hereinafter designated, or any of them, may from time to time agree upon with said Bank.

Section 4. The Corporation hereby designates that all checks, drafts and other instruments for the payment of money drawn or accepted by the Corporation for payment from said account or at said office be signed on behalf of the Corporation by any two (2) of the following officers of the Corporation viz: Scott Robertson as Chairman, Sarah Guerra as Vice Chairman, Jerome Keene as Executive Director or Deputy City Manager, Mary J. Venegas as Administrative Services Director, and/or Margarita Moreno as Finance Director/Treasurer.

Section 5. The Corporation Board hereby designates that any checks, drafts or other instruments for the payment of money, endorsed on behalf of the Corporation for deposit with or collection by said Bank, may be so endorsed in the name of the Corporation by written or stamped endorsement, without designation or signature of the person making such endorsement.

Section 6. The Corporation Board hereby directs that the Secretary certify to said Bank that this Resolution has been duly adopted, and is in conformity with the by-laws of the Corporation, and to further certify to said Bank that names and specimen signatures of the present officers of the Corporation authorized to sign as aforesaid, and if and when any change be made in the personnel of said officers the fact of such change and the name and specimen signature of each new officer.
47 Section 7. The Corporation Board hereby requests and authorizes the Bank to honor, receive, certify, and pay any such instruments signed or endorsed in accordance with the foregoing Resolution and the certification then in effect as above provided for, including any such instrument drawn or endorsed to the personal order of, or presented for negotiation or encashment by, any officer signing or endorsing the name.

Section 8. The Corporation Board hereby finds and declares that this Resolution and each such certification shall remain in full force and effect, and said Bank is authorized and requested to reply and act thereon, until it shall receive at its office to which the certified copy of these resolutions is delivered, either a certified copy of a further resolution of the Selma Enhancement Corporation amending or rescinding these resolutions or a further certification as above provided for, as the case may be.

Section 9. Severability. The provisions of this Resolution are severable and if any provision, clause, sentence, word or part thereof is held illegal, invalid, unconstitutional, or inapplicable to any person or circumstances, such illegality, invalidity, unconstitutionality, or inapplicability shall not affect or impair any of the remaining provisions, clauses, sentences, sections, words or parts thereof of the Resolution or their applicability to other persons or circumstances.

Section 10. Effective Date. That the Corporation Secretary shall certify to the adoption of this Resolution and that the same shall be in full force and effect.

PASSED, APPROVED, AND ADOPTED this 6th day of May 2025, by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

____________________________
ATTEST: Scott Robertson
Chairperson
______________________________
Mary J. Venegas, CMC
Corporation Secretary
48 RESOLUTION NO. 2025 –2PFA

A RESOLUTION OF THE BOARD OF DIRECTORS OF

THE SELMA PUBLIC FINANCING AUTHORITY RESCINDING
RESOLUTION NO. 2025-1PFA, AND AUTHORIZING AND DESIGNATING

AUTHORIZED PERSONS TO ESTABLISH AND WITHDRAW

FROM BANK ACCOUNTS AT US BANK
WHEREAS, the Selma Public Financing Authority (“Authority”) should designate certain persons and authorized persons to deposit in Authority accounts and to withdraw on behalf of the Authority from said accounts; and
WHEREAS, on February 3, 2025, the Authority adopted Resolution No. 2025-1PFA designating said authorized persons and now wishes to revise said designations.

NOW, THEREFORE, THE SELMA PUBLIC FINANCING AUTHORITY HEREBY FINDS, DETERMINES AND RESOLVES AS FOLLOWS:

Section 1. The above recitals are true and correct and are incorporated herein by reference.

Section 2. The Authority hereby rescinds Resolution No. 2025-1PFA, and any other resolution that designated authorized banking signatories for the Authority account.

Section 3. The Authority hereby affirms that US Bank, a national banking association (“Bank”), is hereby selected and designated as a depositary of funds of this Authority, and that accounts be established and maintained by and in the name of this Authority at the Selma office of said Bank, upon and subject to such terms and conditions as the officers hereinafter designated, or any of them, may from time to time agree upon with said Bank.

Section 4. The Authority hereby designates that all checks, drafts and other instruments for the payment of money drawn or accepted by the Authority for payment from said account or at said office be signed on behalf of the Authority by any two (2) of the following officers of the Authority viz: Scott Robertson as Chairman, Sarah Guerra as Vice Chairman, Jerome Keene as Executive Director or Deputy City Manager, Mary J. Venegas as Administrative Services Director and/or Margarita Moreno as Finance Director/Treasurer.

Section 5. The Authority Board hereby designates that any checks, drafts or other instruments for the payment of money, endorsed on behalf of the Authority for deposit with or collection by said Bank, may be so endorsed in the name of the Authority by written or stamped endorsement, without designation or signature of the person making such endorsement.

Section 6. The Authority Board hereby directs that the Secretary certify to said Bank that this Resolution has been duly adopted, and is in conformity with the by-laws of the Authority, and to further certify to said Bank that names and specimen signatures of the present officers of the Authority authorized to sign as aforesaid, and if and when any change be made in the personnel of said officers the fact of such change and the name and specimen signature of each new officer.

Section 7. The Authority Board hereby requests and authorizes the Bank to honor, receive, certify, and pay any such instruments signed or endorsed in accordance with the foregoing 49 Resolution and the certification then in effect as above provided for, including any such instrument drawn or endorsed to the personal order of, or presented for negotiation or encashment by, any officer signing or endorsing the name.

Section 8. The Authority Board hereby finds and declares that this Resolution and each such certification shall remain in full force and effect, and said Bank is authorized and requested to reply and act thereon, until it shall receive at its office to which the certified copy of these resolutions is delivered, either a certified copy of a further resolution of the Selma Enhancement Authority amending or rescinding these resolutions or a further certification as above provided for, as the case may be.

Section 9. Severability. The provisions of this Resolution are severable and if any provision, clause, sentence, word or part thereof is held illegal, invalid, unconstitutional, or inapplicable to any person or circumstances, such illegality, invalidity, unconstitutionality, or inapplicability shall not affect or impair any of the remaining provisions, clauses, sentences, sections, words or parts thereof of the Resolution or their applicability to other persons or circumstances.

Section 10. Effective Date. That the Authority Secretary shall certify to the adoption of this Resolution and that the same shall be in full force and effect.

PASSED, APPROVED, AND ADOPTED this 6th day of May 2025, by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

____________________________
ATTEST: Scott Robertson
Chairperson
______________________________
Mary J. Venegas, CMC
Authority Secretary
50 RESOLUTION NO. 2025 – 2SRDA

A RESOLUTION OF THE BOARD OF DIRECTORS OF

THE SELMA SUCCESSOR AGENCY RESCINDING RESOLUTION
NO. 2025-1SRDA, AND AUTHORIZING AND DESIGNATING AUTHORIZED

PERSONS TO ESTABLISH AND WITHDRAW FROM BANK ACCOUNTS AT US BANK – SUCCESSOR RDA
WHEREAS, the Selma Successor Agency (“Agency”) should designate certain persons and authorized persons to deposit in Agency accounts and to withdraw on behalf of the Agency from said accounts; and
WHEREAS, on February 3, 2025, the Agency adopted Resolution No. 2025-1SRDA designating said authorized persons and now wishes to revise said designations.

NOW, THEREFORE, THE SUCCESSOR AGENCY DOES HEREBY
FINDS, DETERMINES AND RESOLVES AS FOLLOWS:

Section 1. The above recitals are true and correct and are incorporated herein by reference.

Section 2. The Agency hereby rescinds Resolution No. 2025-1SRDA, and any other Agency resolution that designated authorized banking signatories for the Agency account.

Section 3. The Agency hereby affirms that US Bank, a national banking association (“Bank”), is hereby selected and designated as a depositary of funds of this Agency, and that accounts be established and maintained by and in the name of this Agency at the Selma office of said Bank, upon and subject to such terms and conditions as the officers hereinafter designated, or any of them, may from time to time agree upon with said Bank.

Section 4. The Agency hereby designates that all checks, drafts and other instruments for the payment of money drawn or accepted by the Agency for payment from said account or at said office be signed on behalf of the Agency by any two (2) of the following officers of the Agency viz: Scott Robertson as Chairman, Sarah Guerra as Vice Chairman, Jerome Keene as Executive Director or Deputy City Manager, Mary J. Venegas as Administrative Services Director and/or Margarita Moreno as Finance Director/Treasurer.

Section 5. The Agency Board hereby designates that any checks, drafts or other instruments for the payment of money, endorsed on behalf of the Agency for deposit with or collection by said Bank, may be so endorsed in the name of the Agency by written or stamped endorsement, without designation or signature of the person making such endorsement.

Section 6. The Agency Board hereby directs that the Secretary certify to said Bank that this Resolution has been duly adopted, and is in conformity with the by-laws of the Agency, and to further certify to said Bank that names and specimen signatures of the present officers of the Agency authorized to sign as aforesaid, and if and when any change be made in the personnel of said officers the fact of such change and the name and specimen signature of each new officer.

Section 7. The Agency Board hereby requests and authorizes the Bank to honor, receive, certify, and pay any such instruments signed or endorsed in accordance with the foregoing Resolution and the certification then in effect as above provided for, including any such 51 instrument drawn or endorsed to the personal order of, or presented for negotiation or encashment by, any officer signing or endorsing the name.

The Agency Board hereby finds and declares that this Resolution and each such certification shall remain in full force and effect, and said Bank is authorized and requested to reply and act thereon, until it shall receive at its office to which the certified copy of these resolutions is delivered, either a certified copy of a further resolution of the Selma Successor Agency amending or rescinding these resolutions or a further certification as above provided for, as the case may be.

Section 9. Severability. The provisions of this Resolution are severable and if any provision, clause, sentence, word or part thereof is held illegal, invalid, unconstitutional, or inapplicable to any person or circumstances, such illegality, invalidity, unconstitutionality, or inapplicability shall not affect or impair any of the remaining provisions, clauses, sentences, sections, words or parts thereof of the Resolution or their applicability to other persons or circumstances.

Section 10. Effective Date. That the Agency Secretary shall certify to the adoption of this Resolution and that the same shall be in full force and effect.

PASSED, APPROVED, AND ADOPTED this 6th day of May 2025, by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

____________________________
ATTEST: Scott Robertson
Chairperson
______________________________
Mary J. Venegas, CMC
Agency Secretary
52 Item 2-5
Approval – Consideration of Resolution
2025-29R Approving Changes to Banking
Authorized Signers of City of Selma
Monies in the Local Agency Investment
Fund – CITY LAIF Account
53 ITEM NO: 2-5

CITY COUNCIL STAFF REPORT
Meeting Date: May 6, 2025
SUBJECT: Consideration of Resolution 2025-29R Approving Changes to Banking Authorized Signers of City of Selma Monies in the Local Agency Investment Fund – CITY LAIF Account
SUBMITTED: Maggie Moreno, Finance Director/Treasurer
APPROVED: Jerome Keene, Acting City Manager
RECOMMENDATION:

Approve Resolution 2025-29R authorizing signers on the City of Selma’s Local Agency Investment Fund (LAIF) Account.

DISCUSSION:

With changes in personnel, individuals authorizing the deposit and withdrawal of funds need to be changed.

Documents have been prepared naming the positions by title. The following positions have been identified as authorized signers on the City of Selma’s LAIF Account:
(Acting) City Manager
Deputy City Manager
Administrative Services Director
Finance Director/Treasurer
FISCAL IMPACT:

No known fiscal impact.

Attachments:
☒ Resolution 2025-XX
☐ Ordinance
☐ Map
☐ Agreement
☐ Other
List:
54 RESOLUTION NO. 2025 – 29R

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SELMA

AUTHORIZING INVESTMENT OF CITY OF SELMA MONIES
IN THE LOCAL AGENCY INVESTMENT FUND – CITY LAIF
WHEREAS, The Local Agency Investment Fund is established in the State Treasury under Government Code section 16429.1 et. seq. for the deposit of money of a local agency for purposes of investment by the State Treasurer; and
WHEREAS, the City Council of the City of Selma hereby finds that the deposit and withdrawal of money in the Local Agency Investment Fund in accordance with Government Code section 16429.1 et. seq. for the purpose of investment as provided therein is in the best interests of the City of Selma;
NOW THEREFORE, BE IT RESOLVED, that the City Council of the City of Selma hereby authorizes the deposit and withdrawal of City of Selma monies in the Local Agency Investment Fund in the State Treasury in accordance with Government Code section 16429.1 et. seq. for the purpose of investment as provided therein.

BE IT FURTHER RESOLVED, that the following City of Selma officers holding the title(s) specified herein below or their successors in office are each hereby authorized to order the deposit or withdrawal of monies in the Local Agency Investment Fund and may execute and deliver any and all documents necessary or advisable in order to effectuate the purposes of this resolution and the transactions contemplated hereby:

Jerome Keene – (Acting) City Manager or Deputy City Manager Mary J. Venegas - Administrative Services Director
Margarita Moreno - Finance Director/Treasurer

Section 1. This resolution shall remain in full force and effect until rescinded by City Council of the City of Selma by resolution and a copy of the resolution rescinding this resolution is filed with the State Treasurer’s Office.

PASSED, APPROVED, AND ADOPTED this 6th day of May 2025, by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

____________________________
ATTEST: Scott Robertson
Mayor
______________________________
Mary J. Venegas, CMC
Deputy City Clerk
55 56
Item 2-6
Approval – Consideration of Resolution
2025-30R Authorizing the City of Selma
on behalf of the Selma Arts Center to
Apply for a California Arts Council
General Support Grant and Approval of a
Letter of Support
57 ITEM NO: 2-6

CITY COUNCIL STAFF REPORT
Meeting Date: May 6, 2024
SUBJECT: Consideration of Resolution 2025-30R Authorizing the City of Selma on behalf of the Selma Arts Center to Apply for the California Arts Council General Operating Support Grant and Approval of a Letter of Support SUBMITTED: Britnee Rosales, Grants Manager
APPROVED: Jerome Keene, City Manager
RECOMMENDATION:

Staff recommend that the City Council approve Resolution 2025-30R authorizing the City, on behalf of the Selma Arts Center, to submit a grant application to the California Arts Council for General Operating Support and approve the issuance of a Letter of Support on behalf of the City of Selma for the application.

DISCUSSION:

The Selma Arts Center is seeking to apply for a General Operating Support grant from the California Arts Council in the amount of $30,000. This grant is designed to assist arts and cultural organizations across California in covering essential operational costs to sustain creative, cultural, and artistic programming that directly benefits local communities.

The Selma Arts Center’s mission is to foster a thriving creative community by providing dynamic arts education, cultural engagement, and accessible opportunities for artistic expression. The Center serves as a cornerstone for Selma and surrounding communities by offering a variety of programs, including theatrical productions, visual art exhibitions, youth workshops, and community-centered events.

The Selma Arts Center plays an integral role in enriching the cultural landscape of Selma and the Central Valley region. The support provided by the California Arts Council grant would directly contribute to the continued delivery of accessible arts programming and strengthen the Center’s ability to serve as a creative hub for residents of all ages.

Approval of the draft Resolution and Letter of Support would demonstrate the City’s commitment to the sustainability of the Selma Arts Center and reinforce the strong community partnership that underpins its success.

FISCAL IMPACT:

There is no fiscal impact to the City for authorizing the grant application or providing the Letter of Support.
58 Attachments:
☒ Resolution 2025-30R
☐ Ordinance
☐ Map
☒ Agreement
☒ Other
List: Draft Letter of Support
59 RESOLUTION NO. 2025 – 30R

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SELMA

AUTHORIZING THE SUBMISSION OF A LETTER OF SUPPORT FOR THE

SELMA ARTS CENTER'S GRANT APPLICATION TO THE

CALIFORNIA ARTS COUNCIL
WHEREAS, the Selma Arts Center is an essential community institution dedicated to fostering a thriving creative community through arts education, cultural engagement, and accessible opportunities for artistic expression for the residents of Selma and the surrounding Central Valley region; and
WHEREAS, the Selma Arts Center offers a wide variety of cultural and artistic programming, including theatrical productions, visual art exhibitions, youth workshops, and community-centered events, which serve to enrich the quality of life for residents and visitors alike; and
WHEREAS, the Selma Arts Center seeks to apply for the California Arts Council’s General Operating Support Grant to help cover essential operational costs to ensure the continuation of its creative, cultural, and artistic programs; and
WHEREAS, the City of Selma recognizes the important role the Selma Arts Center plays in strengthening the community’s cultural identity and expanding equitable access to the arts, especially for underserved and rural populations; and
WHEREAS, the City Council of the City of Selma wishes to formally support the Selma Arts Center’s grant application by authorizing the execution of a Letter of Support, which will accompany the grant submission to the California Arts Council; NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Selma hereby authorizes the submittal of a grant application to the California Arts Council General Operating Support Grant and approves the issuance of a Letter of Support on behalf of the City of Selma to accompany said application.

BE IT FURTHER RESOLVED that the Mayor is hereby authorized to sign the Letter of Support and any related documents necessary to complete the endorsement of the grant application.

PASSED, APPROVED, AND ADOPTED this 6th day of May 2025, by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:
(Signatures on Next Page)
60 ____________________________
ATTEST: Scott Robertson
Mayor
______________________________
Mary J. Venegas, CMC
Deputy City Clerk
61 May 6, 2025
Subject: Letter of Support for Selma Art’s Center Grant Application Dear California Arts Council,
On behalf of the Selma City Council, I am writing to express our enthusiastic support for the Selma Arts Center’s application for a $30,000 General Operating Support grant through the California Arts Council. This vital funding will help ensure that the Selma Arts Center can continue to cover essential operational costs and sustain its mission of providing inclusive and accessible arts, creative, and cultural programming to the Selma community and beyond.

The Selma Arts Center’s mission is to foster a thriving creative community through dynamic arts education, cultural engagement, and accessible opportunities for artistic expression. As a cornerstone of cultural life in Selma, the Arts Center offers a wide range of programming that serves not only our residents but also the greater Central Valley region.

Core programs and services at the Selma Arts Center include theatrical productions, visual art exhibitions, performing arts workshops, youth arts education, and community-centered cultural events. These programs are designed to cultivate creativity, build social connection, and celebrate the diversity of Selma and surrounding rural communities. Whether through youth theater camps, free public exhibitions, or collaborations with local schools and organizations, the Arts Center plays an essential role in fostering lifelong engagement with the arts, enhancing quality of life, and strengthening community identity.

The City of Selma has seen firsthand the transformative impact the Selma Arts Center has on our residents. From nurturing young talent and providing an inclusive space for self-expression, to bringing professional-quality productions to an underserved region, the Selma Arts Center has become a cultural anchor and an invaluable community resource.

For these reasons, the Selma City Council is proud to support the Selma Arts Center in its application for this important grant opportunity. We are confident that the California 62 Arts Council’s investment will directly sustain and expand the Center’s efforts to bring meaningful arts experiences to Selma and neighboring communities.

Should you have any questions or require additional information, please do not hesitate to contact the city at [email protected]. Or (559)891-2200. Thank you for your consideration of this request and for your continued commitment to supporting arts and cultural organizations across California.

Sincerely,
Scott Robertson
Mayor
63 64
Item 2-7
Approval – Consideration of Resolution
2025-31R Authorizing Submittal of Grant
Applications to the San Joaquin Valley
Air Pollution Control District for the
Purchase and Reimbursement of an
Electric Utility Cart for the Community
Services Department and an Electric
Mower for the Public Works Department
65 ITEM NO: 2-7

CITY COUNCIL STAFF REPORT
Meeting Date: May 6, 2024
SUBJECT: Consideration of Resolution 2025-31R Authorizing Submittal of Grant Applications to the San Joaquin Valley Air Pollution Control District for the Purchase and Reimbursement of an Electric Utility Cart for the Community Services Department and an Electric Mower for the Public Works Department SUBMITTED: Britnee Rosales, Grants Manager
APPROVED: Jerome Keene, Acting City Manager
RECOMMENDATION:

Staff recommends that the City Council adopt Resolution 2025-31R authorizing the City Manager or designee to submit two (2) grant applications to the San Joaquin Valley Air Pollution Control District (SJVAPCD) under both its Zero-Emission Electric Vehicle Replacement Incentive Program and it’s Zero Emission Landscaping Equipment (ZELE) Voucher Program for the purchase and reimbursement of one (1) electric utility cart for the Community Services Department and one (1) electric mower for the Public Works Department, and to execute all necessary documents upon approval of the grant.

DISCUSSION:

The San Joaquin Valley Air Pollution Control District (SJVAPCD) offers a suite of incentive programs designed to reduce air pollution and promote the use of zero-emission equipment by public agencies. Among these, the Zero-Emission Electric Vehicle Replacement Incentive Program provides funding assistance for the replacement of gasoline- and diesel-powered utility vehicles with electric alternatives, and the Zero Emission Landscaping Equipment (ZELE) Voucher Program supports the purchase of zero-emission electric landscaping equipment such as mowers.

The Community Services Department has identified the need for an electric utility cart to enhance operational efficiency and reduce environmental impact while supporting community programs, park maintenance, and event logistics. The Public Works Department similarly seeks to replace aging gas-powered mowing equipment with a zero-emission electric mower, improving air quality and reducing equipment maintenance costs.

The City intends to apply for:
• Up to $20,000 in funding under the Zero-Emission Electric Vehicle Replacement Incentive Program for the purchase and reimbursement of an electric utility cart for the Community Services Department.
• Up to $15,000 in funding under the Zero Emission Landscaping Equipment (ZELE) Voucher Program for the purchase and reimbursement of an electric mower for the Public Works Department.
66 Both the electric utility cart and electric mower purchases are expected to be at or below the program reimbursement limits. As a result, no financial impact is anticipated to the Community Services or Public Works Departments for the purchase of this equipment. These purchases will help the City transition toward cleaner, quieter, and more sustainable operational practices while taking full advantage of external funding resources.

FISCAL IMPACT:

There is no fiscal impact associated with submitting the grant application. Should the grant be awarded, the reimbursement amounts of up to $20,000 for the electric utility cart and up to $15,000 for the electric mower are expected to fully cover the purchase prices, resulting in no financial burden to the Community Services or Public Works Departments.

Attachments:
☒ Resolution 2025-31R
☐ Ordinance
☐ Map
☐ Agreement
☐ Other
List:
67 RESOLUTION NO. 2025 – 31R

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SELMA

AUTHORIZING THE SUBMISSION OF GRANT APPLICATIONS TO THE SAN JOAQUIN VALLEY AIR POLLUTION CONTROL DISTRICT UNDER THE ZEROEMISSION ELECTRIC VEHICLE REPLACEMENT INCENTIVE PROGRAM AND

ZERO EMISSION LANDSCAPING EQUIPMENT (ZELE) VOUCHER PROGRAM FOR

THE PURCHASE AND REIMBURSEMENT OF AN ELECTRIC UTILITY CART FOR

THE COMMUNITY SERVICES DEPARTMENT AND AN ELECTRIC

MOWER FOR THE PUBLIC WORKS DEPARTMENT
WHEREAS, the San Joaquin Valley Air Pollution Control District (SJVAPCD) administers incentive programs to reduce air pollution and support the transition to zero-emission technologies, including the Zero-Emission Electric Vehicle Replacement Incentive Program and the Zero Emission Landscaping Equipment (ZELE) Voucher Program; and WHEREAS, the City of Selma Community Services Department has identified the need for an electric utility cart to support its operations and is eligible to apply for funding assistance through the Zero-Emission Electric Vehicle Replacement Incentive Program for up to $20,000 toward the purchase of this equipment; and
WHEREAS, the City of Selma Public Works Department has identified the need to replace an aging gas-powered mower with a zero-emission electric mower and is eligible to apply for funding assistance through the Zero Emission Landscaping Equipment (ZELE) Voucher Program for up to $15,000 toward the purchase of this equipment; and WHEREAS, both purchases are expected to be at or below the maximum eligible reimbursement amounts, resulting in no financial impact to the Community Services or Public Works Departments.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF SELMA DOES HEREBY RESOLVE AS FOLLOWS:

Section 1. The City Council authorizes the submission of a grant application to the San Joaquin Valley Air Pollution Control District under the Zero-Emission Electric Vehicle Replacement Incentive Program for the purchase and reimbursement of an electric utility cart for the Community Services Department.

Section 2. The City Council further authorizes the submission of a grant application to the San Joaquin Valley Air Pollution Control District under the Zero Emission Landscaping Equipment (ZELE) Voucher Program for the purchase and reimbursement of an electric mower for the Public Works Department.

Section 3. The City Council authorizes the City Manager, or their designee, to execute all necessary applications, contracts, agreements, amendments, and other related documents required to secure the grant funding and complete the purchase transactions.

Section 4. Severability. The provisions of this Resolution are severable and if any provision, clause, sentence, word or part thereof is held illegal, invalid, 68 unconstitutional, or inapplicable to any person or circumstances, such illegality, invalidity, unconstitutionality, or inapplicability shall not affect or impair any of the remaining provisions, clauses, sentences, sections, words or parts thereof of the Resolution or their applicability to other persons or circumstances.

Section 5. This Resolution shall take effect immediately upon its adoption.

PASSED, APPROVED, AND ADOPTED at a Regular Meeting of the City Council of the City of Selma held on the 6th day of May 2025 by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

____________________________
Scott Robertson
Mayor
ATTEST:
_______________________________
Mary J. Venegas, CMC
Deputy City Clerk
69 70
Item 2-8
Approval – Check Register Dated
April 16, 2025
71 CHECK
NUMBER
CHECK

DATE STATUS VENDOR NAME CHECK DESCRIPTION CATEGORY AMOUNT 86719 04/16/25 Printed AMERICAN LEGAL PUBLISHING ADMIN -2024 S-16 SUPPLEMENT PAGES ORDINANCE 2024-5 AND 2024- 6 CODIFICATION
6,586.60
86740 04/16/25 Printed COLUMN SOFTWARE PBC ADMIN -LEGAL NOTICE 99.44 86778 04/16/25 Printed ODP BUSINESS SOLUTIONS LLC ADMIN -PD -OFFICE SUPPLIES 1,445.65 86797 04/16/25 Printed JAMES UHL / BREAKING THE CHAIN

CONSULTING
ADMIN -STRENGTHS PLUS ORGANIZATIONAL DEVELOPMENT 10,119.98 86732 04/16/25 Printed CENTRAL CALIFORNIA SPCA ANML SVCS -VETERINARY SERVICES (1) 911.07 86756 04/16/25 Printed GUGU & ISHER VETERINARY INC / SELMA

PET CLINIC
ANML SVCS -VETERINARY SERVICES (2) 151.81
86791 04/16/25 Printed SOUTH COUNTY VETERINARY ANML SVCS -VETERINARY SERVICES (2) 967.00 86729 04/16/25 Printed CALIFORNIA BUILDING STANDARDS

COMMISSION
BLDG -BUILDING STANDARDS FEE 1/1/25-3/31/25 R 285.30
86731 04/16/25 Printed ROD CARSEY / ROD CARSEY CONSULTING BLDG -PLAN CHECKS MARCH 2025 7,314.43 86727 04/16/25 Printed BRIGHTHOUSE LLC BUSINESS LIC OVERPAYMENT REIMB (STALE DATED CHECK REISSUE)89.00 86798 04/16/25 Printed VALLEY SHREDDING LLC CH & PD -SHREDDING SERVICE CH & 96 GALLON RECYCLE

SHREDDING

69.00 86773 04/16/25 Printed LUPE MACIAS COMM DEV -2025 AEP CONFERENCE PER DIEM & MILEAGE 4/6-4/9/25 413.86 86788 04/16/25 Printed SANTA MARIA CALIFORNIA NEWS /

HANFORD SENTINEL
COMM SERV -ADVERTISEMENT SELMA DIRECTORY 127.31
86739 04/16/25 Printed CLASSIC CHARTER INC. COMM SERV -CHARTER RENTAL FOR BLACK OAK CASINO TRIP (SENIOR CENTER)
1,360.75
86785 04/16/25 Printed QUAD KNOPF, INC. COMM SERV, ENG, & PLANNING -PARKS MASTER PLAN 12/22/24- 1/18/25, STORM DRAIN MASTER PLAN 12/22/24-1/18/25 AND
PROFESSIONAL SERVICES 12/22/24-1/18/25
PARTIAL R 8,918.80
86762 04/16/25 Printed HOME DEPOT ECO DEV & PW -CVTC CONSTRUCTION MATERIALS & BUILDING

REPAIRS
PARTIAL R 4,764.34
86753 04/16/25 Printed FRESNO COUNTY EDC ECO DEV -CVTC FEBRUARY 2025 R 57,243.55 86717 04/16/25 Printed AIRGAS USA LLC ECO DEV -CVTC OXYGEN SUPPLIES R 32.44 86763 04/16/25 Printed HPS MECHANICAL, INC. ENG -PROGRESS PAYMENT #5 CLARKSON LIFT STATION 219,687.50 86749 04/16/25 Printed DIVISION OF THE STATE ARCHITECT FIN -ADA FEE 1/1/25-3/31/25 R 140.80 86799 04/16/25 Printed VERIZON WIRELESS FIN -CELL PHONES & AIRCARDS 2/19/25-3/18/25 2,415.22 86776 04/16/25 Printed MARGARITA MORENO FIN -CMTA MILEAGE & PER DIEM 4/22/25-4/25/25 375.62 86796 04/16/25 Printed U.S. BANK EQUIPMENT FINANCE FIN -COPY MACHINE LEASES APRIL 2025 2,550.11 86789 04/16/25 Printed SELMA LITTLE LEAGUE FIN -DONATION 1,500.00 86766 04/16/25 Printed BRYANT JOLLEY FIN -FISCAL YEAR 2024 AUDIT SERVICES 55,000.00 86755 04/16/25 Printed GABRIEL ROEDER SMITH & COMPANY FIN -FY 2023-24 AUDIT IBNR ANALYSIS AND REPORT 6,000.00 86775 04/16/25 Printed MID VALLEY DISPOSAL LLC FIN -GARBAGE FEBRUARY 2025 143,493.88 86720 04/16/25 Printed AT&T FIN -PD FIRE ALARM 3/20/25-4/19/25 383.87 86721 04/16/25 Printed AT&T FIN -PD LOGGING RECORDER 3/23/25-4/22/25 484.37 86725 04/16/25 Printed BANNER PEST CONTROL INC FIN -PEST CONTROL MARCH 2025 496.00 86741 04/16/25 Printed CORELOGIC SOLUTIONS LLC FIN -REALQUEST MONTHLY SERVICE MARCH 2025 481.25 86760 04/16/25 Printed HINDERLITER DE LLAMAS & ASSOCIATES FIN -SALES TAX JAN-MARCH 2025 1,682.50 86722 04/16/25 Printed AT&T FIN -TELEPHONE 3/4/25-4/3/25 1,734.35 86723 04/16/25 Printed AT&T FIN -TELEPHONE 3/4/25-4/3/25 116.10 86724 04/16/25 Printed AT&T FIN -TELEPHONE 3/4/25-4/3/25 111.00 86780 04/16/25 Printed PG&E FIN -UTILITIES MARCH 2025 339.80 86781 04/16/25 Printed PG&E FIN -UTILITIES MARCH 2025 38,285.26 86782 04/16/25 Printed PG&E FIN -UTILITIES MARCH 2025 4,552.78 86794 04/16/25 Printed SWANSON-FAHRNEY FORD SALES INC FLEET -LATCH UNIT 190 & OIL CHANGE UNIT 8560 693.23 86779 04/16/25 Printed PBM SUPPLY & MFG., INC. FLEET -MESH FILTERS 130.75 86770 04/16/25 Printed LES SCHWAB TIRE CENTERS OF CENTRAL

CALIFORNIA
FLEET -VEHICLE/TIRE SERVICE 256.45
86746 04/16/25 Printed DELTA DENTAL OF CALIFORNIA HR -DENTAL CLAIMS 3/21/25-4/3/25 5,980.70 86765 04/16/25 Printed JACKSON LEWIS PC HR -LEGAL SERVICES INTERNAL AFFAIRS 284.00 86787 04/16/25 Printed RSM US LLP HR -PAYROLL AUDIT 15,225.00 86783 04/16/25 Printed PIPKIN DETECTIVE AGENCY INC. HR -PRE EMPLOYMENT BACKGROUND 297.00 86769 04/16/25 Printed LABOR FIRST, LLC / RETIRE FIRST HR -RETIREE POST 65 PREMIUMS MAY 2025 5,151.60 86786 04/16/25 Printed ROBERT HALF FINANCE & ACCOUNTING HR -SENIOR ACCOUNTANT & BOOKKEEPER WEEK ENDING 3/14-3/28/25 15,176.50 86745 04/16/25 Printed DATAPATH LLC IT -MANAGED SERVICES MARCH 2025 15,029.16 86751 04/16/25 Printed FMCPCA / FRESNO MADERA CO CHIEFS

ASSOCIATION
PD -2025 ANNUAL MEMBERSHIP 500.00
86759 04/16/25 Printed HEALTHWISE SERVICES, LLC PD -38 GALLON PHARM KIOSK CONTAINER R 177.36 86747 04/16/25 Printed DEPARTMENT OF JUSTICE PD -BLOOD ALCOHOL ANALYSIS & FINGERPRINTS FEBRUARY 2025 242.00 86716 04/16/25 Printed ADVENTIST HEALTH TULARE / ADVENTIST

HEALTH TOXICOLOGY
PD -BLOOD SCREENING FEB 2025 464.00
86742 04/16/25 Printed CRISTANDO HOUSE, INC. PD -CIVILIAN POLICE LEADERSHIP TRAINING 480.00 86718 04/16/25 Printed AMERICAN INTEGRATED SERVICES PD -CLEAN UP OF VALLEY VIEW PONDING BASIN ENCAMPMENT 7,342.20 86752 04/16/25 Printed FORTNERS AUTO SERV & TOWING PD -CROWN VICTORIA TOW SERVICE 151.00 86793 04/16/25 Printed SURVEILLANCE INTEGRATION INC. PD -FULL SERVICE PROTECTION AGREEMENT 3/1/25-6/1/25 &

CONNECTION TO OLD PD
13,012.14
86771 04/16/25 Printed LEXIPOL LLC PD -INVENTORY MANAGEMENT 1/1/25-6/30/26 & POLICEONE ACADEMY 1/1/25-6/30/26
2,421.90
86744 04/16/25 Printed DATA TICKET, INC. PD -MONTHLY PARKING CITATIONS FEBRUARY 2025 200.00 86772 04/16/25 Printed LEXISNEXIS COPLOGIC SOLUTIONS PD -ONLINE REPORTING SYSTEM 3/1/25-3/31/25 960.00 86784 04/16/25 Printed PITNEY BOWES BANK INC / PURCHASE POWER
PD -POSTAGE REFILL 16.44

CHECK REGISTER REPORT
72 CHECK
NUMBER
CHECK

DATE STATUS VENDOR NAME CHECK DESCRIPTION CATEGORY AMOUNT

CHECK REGISTER REPORT
86774 04/16/25 Printed MADERA UNIFORM / METRO UNIFORM PD -RAZOR BODY ARMOR & REVOLVING ACCT PARTIAL R 1,774.58 86754 04/16/25 Printed FRESNO COUNTY SHERIFF PD -RMS/JMS/CAD ACCESS FEE MARCH 2025 487.42 86728 04/16/25 Printed JAY W. BROCK / TOP DOG TRAINING
CENTER
PD -SERVICE MAINTENANCE TRAINING 3/17/25 90.00
86792 04/16/25 Printed STERICYCLE, INC. PD -STERI SAFE OSHA COMPLIANCE 231.70 86764 04/16/25 Printed J'S COMMUNICATION INC. PD -TRUNK VAULT FOR CHEVROLET TRAVERSE 3,782.97 86750 04/16/25 Printed ENVIRONMENTAL SYSTEMS RESEARCH
INSTITUTE, INC.

PLANNING -SOFTWARE/MAINTENANCE LICENSING (ANNUAL) YEAR 2 OF 5
16,000.00
86795 04/16/25 Printed THE SHERWIN-WILLIAMS CO., INC. PW -3 GALLONS OF PAINT 214.37 86743 04/16/25 Printed D&P ENTERPRISES / CRESCO RESCO PW -60" OVEN -SALAZAR CENTER & SALAZAR CENTER 15,763.56 86768 04/16/25 Printed KRC SAFETY CO INC PW -GREEN & BLUE VINYL FILM FOR STREET SIGNS 5,630.88 86733 04/16/25 Printed CENTRAL SANITARY SUPPLY, LLC. PW -JANITORIAL SUPPLIES 1,039.21 86734 04/16/25 Printed CENTRAL VALLEY LOCK & SAFE INC PW -MASTER PADLOCKS, DUPLICATE KEYS 419.17 86790 04/16/25 Printed SIERRA CONSTRUCTION & EXCAVATION, INC.

PW -PROGRESS PAY#9 STORM DRAIN IMPROVEMENT PROJECT G 499,460.60 86767 04/16/25 Printed JORGENSEN & COMPANY PW -SEMI ANNUAL HOOD INSPECTION -SALAZAR CENTER & FIRE EXTINGUISHER RECHARGE E110
385.37
86748 04/16/25 Printed DEPARTMENT OF TRANSPORTATION PW -SIGNALS & LIGHTING OCT 2024-DECEMBER 2024 2,998.39 86726 04/16/25 Printed LIANA J. BRIGHAM / PICTURE THIS

EMBROIDERY
PW -SUMMER SHIRTS & CAPS 679.35
86730 04/16/25 Printed CALIFORNIA TURF EQUIPMENT & SUPPLY INC.

PW -TRIMMER HEADS, EXMARK BLADES 1,045.72
86738 04/16/25 Printed CINTAS CORPORATION NO. 2 PW -UNIFORMS/TOWELS/MOPS 3/5/25-3/31/25 3,473.19 86757 04/16/25 Printed RAYMOND GUZMAN / RAY'S UPHOLSTERY PW -UPHOLSTER BACK STOP AT BABE RUTH FIELD 950.00 86758 04/16/25 Printed HAAKER EQUIPMENT CO / TOTAL CLEAN PW -VACTOR TRUCK RENTAL 2/24/25-3/23/25 16,054.30 86800 04/16/25 Printed WHITE CAP, L.P. PW -WOOD STAKES & STRAW WATTLE FOR VACTOR TRUCK 106.90 TOTAL 1,235,509.85
Grant: G Reimbursement: R
73 74
Item 4-1
Action Item – Consideration of Donation
Request from Selma High School Band
75 ITEM NO: 4-1

CITY COUNCIL STAFF REPORT
Meeting Date: May 6, 2025
SUBJECT: Consideration of Donation Request for Selma High School Band SUBMITTED: Janie Venegas, Administrative Services Director APPROVED: Jerome Keene, Acting City Manager
RECOMMENDATION:

Discuss and provide direction and/or approval for donation request.

DISCUSSION:

Ms. Nancy Butterick submitted the attached donation request letter for Selma High School Band. Ms. Butterick will be in attendance for questions.

FISCAL IMPACT:

Unknown; Contingent on Council Action
Attachments:
☐ Resolution
☐ Ordinance
☐ Map
☐ Agreement
☒ Other
List: Donation Request
76 77
78 Item 4-2
Action Item – Consideration of
Resolution 2025-32R Approving and
Authorizing Execution of the Interim City
Manager Employment Agreement
(John Kunkel)
79 ITEM NO: 4-2

CITY COUNCIL STAFF REPORT
Meeting Date: May 6, 2025
SUBJECT: Consideration of Resolution 2025-32R Approving and Authorizing Execution of the Interim City Manager Employment Agreement (John Kunkel)
SUBMITTED: Neal E. Costanzo, City Attorney
APPROVED: Jerome Keene, Acting City Manager
RECOMMENDATION:

Adopt Resolution 2025-32R Approving Interim City Employment Agreement.

DISCUSSION:

Council is considering, in closed session, appointing a PERS Retired Annuitant as Interim City Manager. The terms of any agreement with a Retired Annuitant for employment with an agency that is a member of PERS is dictated by regulations of PERS. The Retired Annuitant must be paid at the rate applicable to the position he is filling in at the hourly rate equivalent to that dictated by the applicable approved salary schedule. The terms of this Agreement simply provide for compensation for hours worked at the applicable rate set by the approved salary schedule.

FISCAL IMPACT:

Equivalent pay rate for City Manager.

Attachments:
☒ Resolution 2025-32R
☐ Ordinance
☐ Map
☒ Agreement
☐ Other
List:
80 RESOLUTION NO. 2025 – 32R

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

SELMA APPROVING AND AUTHORIZING EXECUTION OF

INTERIM CITY MANAGER EMPLOYMENT AGREEMENT
WHEREAS, the position of City Manager is vacant; and
WHEREAS, the City Council desires to fill that vacancy with an Interim City Manager to function as City Manager pending the City Council’s selection of a City Manager.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF SELMA DOES HEREBY RESOLVE AS FOLLOWS:

Section 1. The foregoing recitals are true and correct.

Section 2. The City Council hereby appoints John Kunkel as Interim City Manager to be employed as a retired annuitant of the California Public Employees Retirement System (PERS) according to the regulations of PERS relating to employment by a member agency of a PERS retired annuitant.

Section 3. The Council has reviewed and approves the Interim City Manager Employment Agreement attached and incorporated as Exhibit A and the Mayor is authorized to execute the agreement on behalf of the City.

PASSED, APPROVED, AND ADOPTED this 6th day of May 2025, by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

____________________________
ATTEST: Scott Robertson
Mayor
______________________________
Mary J. Venegas, CMC
Deputy City Clerk
81 INTERIM CITY MANAGER EMPLOYMENT AGREEMENT
This Interim City Manager Employment Agreement ("Agreement") is entered into as of May 6, 2025, between the City of Selma ("City") and John Kunkel ("Employee"). In consideration of the mutual promises and agreements set forth below, City and Employee agree as follows:

1. Employment. City agrees to employ Employee to render services as Interim City Manager of City on the terms and conditions set forth in this Agreement and Employee accepts such employment on the terms and conditions set forth in this Agreement.

2. Term. The term of this Agreement shall commence on May 6, 2025, and shall terminate in the event of any termination by either party as set forth in paragraph 4 below or until such time as the City Council selects and hires a City Manager, whichever shall occur first.

3. Position and Duties. Employee shall serve as Interim City Manager of the City. Employee shall have those powers and duties set forth for the position of City Manager in the City’s Municipal Code. The City Council of the City ("City Council") shall have the power to determine such other specific duties and responsibilities which Employee must perform, including but not limited to economic development and executive direction of the Successor to the Dissolved Selma Redevelopment Agency, and the means and manner by which Employee must perform those duties and responsibilities.

4. At-Will Employment Status, Exemption From Personnel System, and Termination. Employees’ employment is at will. Thus, Employee's employment is at the mutual consent of Employee and City and either Employee or City may terminate the employment at-will. City may terminate Employee at any time, with or without good cause, for any reason whatsoever that does not violate any law or public policy of the State of California. Termination shall be by at least three (3) affirmative votes of the City Council.

Employee may terminate his employment at any time, with or without good cause, for any reason whatsoever. Employee is exempt from the City’s Personnel System and holds no property right in his employment. Employee agrees that no representative of City has made or can make any promises, statements, or representations which state or imply that Employee is hired or retained under any terms other than at-will and with exemption from City's Personnel System, as set forth above. Employee agrees that no agreement can impliedly arise that Employee is employed under any terms other than at-will and with exemption from City's Personnel System, as set forth above. Employee’s status as at-will and exemption from City's Personnel System may only be changed, revoked, amended, or superseded by a written document, signed by Employee and the Mayor following approval by the City Council.

5. Compensation and Benefits. Employee is a retried annuitant of the California Public Employees Retirement System (PERS) and is limited to employment with a PERS employer to a salary that is an hourly rate that falls within the regular salary schedule for the 82 position of City Manager, and to working a maximum of 960 hours in a fiscal year (July 1 to June 30). Employee shall receive the following compensation:

A. Salary. Employee shall receive the hourly equivalent of $243,101.00 for a standard work year of 2080 hours, which is the hourly amount within the approved salary schedule for the City Manager position. The parties agree that the equivalent hourly rate for said salary is $116.88 for each hour worked. Employee shall maintain and provide to the Finance Director of the city an accurate record of hours worked during the pay period applicable to regular employees of the city and Employee shall be paid for such hours at the hourly rate of $116.88 each pay period. Employee is otherwise an exempt employee within the meaning of the Fair Labor Standards Act. Employee shall not be subject to deductions for income or other tax, and payments made to Employee each year shall be reflected by Form 1099, issued by City. Employee shall be responsible for the payment of State and Federal Income Taxes against all amounts paid to Employee by City.

B. Benefits. In addition to the salary provided in paragraph 5.A. hereinabove, Employee shall receive the following:
(1) Employee will provide his own automobile for both business and personal use. City shall pay Employee the per mile
allowance for business travel by Employee as reflected by milage records maintained by Employee and provided to the City.
(2) Reimbursement for all actual costs incurred by Employee in the discharge of duties required by the terms of this Agreement.

6. Notice of Termination. Neither City need provide with any prior notice of a decision to terminate this Agreement.

7. Non-Assignment. Employee's duties and obligations under this Agreement are personal and not assignable.

8. Entire Agreement. This Agreement contains the entire agreement and understanding between the parties and contains all of the terms and conditions of the parties' agreement. This Agreement is the complete and final expression of the parties' agreement and supersedes all prior or contemporaneous oral or written negotiations, discussions, representations, or agreements, if any. Employee acknowledges that he has not relied on any promises, statements, representations, or warranties except as set forth expressly in this document.

This Agreement, and any and all terms and conditions contained herein, may only be changed, revoked, amended, or superseded by a written document signed by both Employee and the Mayor following approval of the City Council. 83 9. Governing Law. This Agreement will be governed by and construed in accordance with the laws of the State of California.

10. No Waiver. No party's failure to enforce any provision or provisions of this Agreement will be construed in any way as a waiver of any such provision or provisions, or prevent that party thereafter from enforcing each and every provision of this Agreement.

11. Partial Invalidity. The invalidity or unenforceability of any provision or portion of this Agreement will not affect the validity or enforceability of the other provisions or portions of this Agreement.

12. Interpretation. No interpretation or construction of any provision or provisions of this Agreement will be influenced by the identity of the party drafting the Agreement.

13. Headings. Paragraph headings used in this Agreement are for convenience only and shall not be considered part of the terms of the Agreement.

IN WITNESS WHEREOF, the parties have executed this Agreement.

CITY OF SELMA
By:_________________________________
Scott Robertson, Mayor
ATTEST:
______________________________
Mary J. Venegas, CMC, Deputy City Clerk
APPROVED AS TO FORM:
_______________________________
Neal E. Costanzo, City Attorney
EMPLOYEE:
____________________________________
John Kunkle
84 Item 4-3
Action Item – Consideration of
Purchasing Policy Updates regarding
Local Vendor Preference
85 ITEM NO: 4-3

CITY COUNCIL STAFF REPORT
Meeting Date: May 6, 2025
SUBJECT: Consideration of Purchasing Policy Updates regarding Local Vendor Preference
SUBMITTED: Margarita Moreno, Finance Director/Treasurer APPROVED: Jerome Keene, Acting City Manager
RECOMMENDATION:

Accept report from staff and provide direction regarding revisions to the Purchasing Policy to include a Local Preference Policy to be within 2% to 5%.

DISCUSSION:

At the Council Meeting on April 1, 2025, the City Council requested information on local vendor preference applying a percentage preference.

City of Selma’s Purchasing Policy includes provisions for local vendor preference. Staff researched similar preferences from other agencies where local preference typically ranged between 2% to 5%. Therefore, the following examples present scenarios of how a 2% and 5% local preference policy could ensure that local vendors receive fair consideration in procurement opportunities.

The first table below reflects a bid scenario where the lowest bidder is non-local and second lowest bidder is local. After applying a 5% local preference policy, the ranking was revised to the local bidder being the lowest bidder.

The second table below reflects a bid scenario where the lowest bidder is non-local and second lowest bidder is local. After applying the 2% local preference policy, the ranking was revised to the local bidder again being the lowest bidder.

Bidder
Original Bid
Amount Ranking
Revised Bid with Local
Preference (5%)
Revised
Ranking
Bidder 1 (Non-Local) $99,000 1 $99,000 3
Bidder 2 (Local) $100,250 2 $95,238 1
Bidder 3 (Non-Local) $101,300 3 $101,300 4
Bidder 4 (Local) $102,200 4 $97,090 2
Bidder 5 (Non-Local) $103,000 5 $103,000 5
86 FISCAL IMPACT:

None.

Attachments:
☐ Resolution
☐ Ordinance
☐ Map
☐ Agreement
☐ Other
List:

Bidder
Original Bid
Amount Ranking
Revised Bid with Local
Preference (2%)
Revised
Ranking
Bidder 1 (Non-Local) $99,000 1 $99,000 2
Bidder 2 (Local) $100,250 2 $98,245 1
Bidder 3 (Non-Local) $101,300 3 $101,300 4
Bidder 4 (Local) $102,200 4 $100,156 3
Bidder 5 (Non-Local) $103,000 5 $103,000 5
87 88
Item 4-4
Action Item – Consideration of
Resolution 2025-33R Approving the
Update to the Investment Policy
89 ITEM NO: 4-4

CITY COUNCIL STAFF REPORT
Meeting Date: May 6, 2025
SUBJECT: Consideration of Resolution 2025-33R Approving the Updated Investment Policy
SUBMITTED: Margarita Moreno, Finance Director/Treasurer APPROVED: Jerome Keene, Acting City Manager
RECOMMENDATION:

Staff recommends Council approve Resolution 2025-33R updating the City of Selma Investment Policy.

DISCUSSION:

The City last updated the Investment Policy (“Policy”) on July 6, 2004. This updated policy will guide Staff and the City Council to invest funds in a manner that will provide the highest investment return with the maximum security while meeting the daily cash flow demands of the City, while conforming to all California laws and local statutes governing the investment of public funds.

The City’s current investment policy has historically focused on safety, liquidity, and yield, as evidenced by its adherence to California Government Code, the use of Local Agency Investment Fund (LAIF), and other secure instruments. The new policy will give the City the ability to diversify into different investment pools, representing a strategic shift towards leveraging collective investment opportunities.

The Finance Department recommends an annual review of the policy with recommendations and revisions or updates presented to the City Council, if needed.

FISCAL IMPACT:

This action will result in increased interest income earnings for the City in various funds.

Attachments:
☒ Resolution 2025-33R
☐ Ordinance
☐ Map
☐ Agreement
☒ Other
List: Investment Policy
90 RESOLUTION NO. 2025 – 33R

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SELMA,

CALIFORNIA APPROVING A REVISED INVESTMENT POLICY

FOR THE CITY OF SELMA
WHEREAS, an investment policy establishes sound fiscal investment policies which serve as a foundation of ensuring that strong fiscal management policies guide future City decisions; and, WHEREAS, an investment policy will assure proper controls are in place and assure the safety and liquidity of the City’s cash assets; and,
WHEREAS, the City’s approved Investment Policy is approximately 21 years old, and a proposed updated Investment Policy is attached to this Resolution and incorporated herein by reference.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF SELMA DOES HEREBY RESOLVE AS FOLLOWS:

Section 1. The City Council finds that the above recitals are true and correct and are incorporated herein by reference.

Section 2. That the City Council of the City of Selma hereby adopts the updated Investment Policy attached to this Resolution to replace the previously approved Investment Policy
Section 3. That the City Clerk shall certify to the adoption of this Resolution and that the same shall be in full force and effect.

PASSED, APPROVED, AND ADOPTED at a Regular Meeting of the City Council of the City of Selma held on the 6th day of May 2025 by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:
____________________________
Scott Robertson
Mayor
ATTEST:
_______________________________
Mary J. Venegas, CMC
Deputy City Clerk
91 CITY OF SELMA

INVESTMENT POLICY
A. PURPOSE AND SCOPE
The purpose of this investment policy for the City of Selma California, is to provide guidelines for the prudent investment of the City's temporarily-idle cash and to outline the policies for maximizing the efficiency of the cash management system that concur with the provisions of California Government Code Sections 5921 and 53601. The ultimate goal is to enhance the economic status of the City while protecting its pooled cash. It is the intent that this policy cover all otherwise unrestricted funds and investment activities under the direct authority of the City Council, the Board of the Selma Redevelopment Agency, and the Board of the Selma Financing Authority.

The Treasurer or Fiscal Officer (Finance Director) of the City of Selma shall annually prepare and submit a statement of investment policy and any changes thereto, Finance Director/Treasurer or Fiscal Officer (Finance Director) of the City of Selma shall annually prepare and submit a statement of investment policy and any changes thereto, which shall be considered by the City Manager and the City Council.

B. OBJECTIVE
The City's cash management system is designed to accurately monitor and forecast expenditures and revenues, thus enabling the City to invest funds to the fullest extent possible. TThe City attempts to obtain the highest yield obtainable as long as investments meet the criteria established for safety and liquidity. It is the primary duty of the Finance Director/Treasurer to protect, preserve, and maintain cash and investments placed in his/her trust on behalf of the citizens of the City.

C. CRITERIA FOR INVESTMENTS
The City of Selma operates its temporarily idle pooled cash investments under the prudent person investor investor rule. TThe rule states, in essence, that, "in investing property for the benefit of another, trustee shall exercise the judgment and care, under the circumstances then prevailing, which persons of prudence, discretion, and intelligence exercise in the management of their own affairs, not for speculation, but for investment considering the probable safety of their capital as well as the probable income to be derived." The basic premise underlying the City's investment philosophy is, and will continue to be, to ensure that pecuniary assets are always safe and available when needed.

Therefore, the criteria for selecting investments, and the order of priorities, 92 are:

1. SAFETY - All "allowable investments" should be of a very high quality and be considered by a prudent person to be extremely safe and conservative.

2. LIQUIDITY - All "allowable investments" should have an active secondary market and the ability to be liquidated (converted to cash) easily and without loss of principal or accumulated interest.

3. RATE OF RETURN - Rate of return is tThe potential dollar earnings an investment can provide. It is also known as "yield" or "interest." TThe Treasurer Finance Director/Treasurer will seek the highest rate of return available within the guidelines of the investment policy.

4. MATURITY - The maturity of aAll investments shall be selected to anticipate the cash needs of the City, thus avoiding forced liquidations.

D. DELEGATION OF AUTHORITY
Authority to manage the investment program is derived from California Government Code Sections 53600, et seq. Management responsibility for the investment program is hereby delegated to the City Finance Director/Treasurer of establishing written procedures for the operation of the investment program consistent with this investment policy. Procedures shall include references to:
safekeeping, phone transfer agreements, wire transfer agreements collateral/depository agreements and banking services contracts as appropriate.

Such procedures shall include explicit delegation of authority to persons responsible for investment transactions. No person may engage in an investment transaction except as provided under terms of this policy and the procedures as established by the City TreasurerFinance Director/Treasurer.

The City Treasurer Finance Director/Treasurer shall be responsible for all transactions undertaken and shall establish a system of controls to regulate the activities of subordinate officials.

In the event there is no City Treasurer appointed by the City Council the Fiscal Office of the City (Finance Director) shall be hereby delegated to assume all responsibilities of the City Treasurer.

E. INTERNAL CONTROLS
Internal controls shall be established and maintained to prevent losses of public funds arising from fraud, employee error, misrepresentation by third parties, or imprudent actions by employees and officers of the City. Controls deemed most significant include segregation of duties, separation of transaction authority from accounting and record keeping, custodial 93 safekeeping, clear delegation of authority, specific limitations regarding securities losses and remedial action, control over wire transfers, minimizing the number of authorized investment officials, and documentation of transactions and strategies.

The Finance Director/Treasurer shall establish an annual independent review process. This review will provide internal control by assuring compliance with the policies and procedures outlined in this document.

EF. ETHICS AND CONFLICT OF INTEREST
Officers and employees involved in the investment process shall refrain from personal business activity that could conflict with the proper execution of the investment program, or which could impair their ability to make impartial investment decisions.

GF. ALLOWABLE INVESTMENTS

1. Bonds issued by the City of Selma.

2. United States Treasury Bills, Notes & Bonds.

3. Registered state warrants or treasury notes or bonds issued by the State of California.

4. Bonds, notes, warrants or other evidence of debt issued by a local agency within the State of California, including pooled investment accounts sponsored by the State of California, County Treasurers, other local agencies or Joint Powers Agencies.

5. Obligations issued by Agencies or Instrumentality of the US Government.

6. Bankers Acceptances with a term not to exceed 180 days. Not more than 40% of surplus funds can be invested in Bankers Acceptances and no more than 30% of surplus funds can be invested in the Bankers Acceptances of any single commercial bank.

7. Prime Commercial Paper of U.S. Corporations with assets greater than $500 million with a term not to exceed 270 days and the highest ranking issued by Moody's Investors Service or Standard & Poor's Corp. Commercial paper cannot exceed 15% of total surplus funds, provided, that if the average maturity of all Commercial paper does not exceed 31 days, up to 30% of surplus funds can be invested in 94 Commercial paper.

8. Negotiable Certificates of Deposit issued by federally or state chartered banks or associations. Not more than 30% of surplus funds can be invested in certificates of deposit.

9. Repurchase/Reverse Repurchase Agreements of any securities authorized by this Section.

10. Medium term notes (not to exceed 5 Years) of US corporations rated "A" or better by Moody's' or S&P. Not more than 30% of surplus funds can be invested in medium term notes.

11. Shares of beneficial interest issued by diversified management companies (Money Market Mutual Funds) investing in the securities and obligations authorized by this Section. Such Funds must carry the highest rating of at least two of the three largest national rating agencies. Not more than 1520% of surplus funds can be invested in Money Market Mutual Funds.

12. Funds held under the terms of a Trust Indenture or other contract or agreement may be invested according to the provisions of those indentures or agreements.

13. Collateralized bank deposits with a perfected security interest in accordance with the Uniform Commercial Code (UCC) or applicable federal security regulations.
1314. Any mortgage pass-through security, collateralized mortgage obligation, mortgaged backed or other pay-through bond, equipment lease-backed certificate, consumer receivable pass-through certificate or consumer receivable backed bond of a maximum maturity of five years. Securities in this category must be rated AA or better by a nationally recognized rating service. Not more than 30% of surplus funds may be invested in this category of securities.
145. Any other investment security authorized under the provision of California Government Code Sections 5922 and 53601.

Also, see California Government Code Section 53601 for a detailed summary of the limitations and special conditions that apply to each of the above listed investment securities. California Government Code Section 53601 is attached and included by reference in this investment policy.
156. Joint Powers Authority Local Government Investments Pools Shares of beneficial interest issued by a joint powers authority organized pursuant to Section 6509.7 that invests in the securities and 95 obligations authorized in subdivisions (a) or (r), inclusive. Each share shall represent an equal proportional interest in the underlying pool of securities owned by joint powers authority. To be eligible under this section, the joint powers authority issuing the shares shall have retained and investment adviser that meets the following criteria:

A. The adviser is registered or exempt from registration with the Securities and Exchange Commission.

B. The Adviser has not less than five years experience
investing in the securities and obligations authorized in subdivisions (a) to (q), inclusive.

C. The Adviser has assets under management in the excess of five hundred million dollars ($500,000,000).

GH. INVESTMENTS NOT ALLOWED
Investments not specifically stated under "allowable Investments", such as common or preferred stock, convertible or corporate bonds, commodities, options, limited partnerships, negotiable CD's, uninsured deposits, etc.

IH. INTEREST ALLOCATION
Interest earned by the City, the Agency, and the Authority on their pooled investments will be allocated to any fund in accordance with the policies set by the City TreasurerFinance Director/Treasurer.

JI. REPORTING
The City TreasurerFinance Director/Treasurer shall prepare a report of City Investments quarterly, which is in accordance with California Government Code Section 53646(b)(1). This report will be submitted to the City Manager and City Council.

KJ. BANKING INSTITUTION PREFERENCE
As often as is practical, but in no case not less than once each five years, the Treasurer Finance Director/Treasurer will review the banking services provided to the City by its primary banking institution including, but not limited to, monthly service charges, charges for direct deposit, charges for account reconciliation, and interest earned on deposits. Other banking institutions will be consulted in order to obtain quality services for the City at the most reasonable cost to the City. If a change of institutions is warranted, the City Treasurer Finance Director/Treasurer will recommend the change to the City Manager for concurrence. Preference will be given to banking institutions 96 having branch offices within the City of Selma. 1
L. CUSTODY AND DELIVERY VS PAYMENT
Delivery vs. Payment: All Trades of marketable securities will be executed by delivery vs. payment (DVP) to ensure that securities are deposited in an eligible financial institution before the release of funds. Custody: Securities will be held by a third-party custodian selected by the City and evidenced by custodial reports. Securities will be registered in the name of Selma, California.

M. APPROVAL
The City Council shall adopt the city’s investment policy. The policy shall be reviewed annually by the Finance Director/Treasurer.

Preference will be given to banking institutions having branch offices within the City of Selma. 2
1 Investment Policy revised 5.6.2025
2 Investment Policy revised 5.6.2025
97 98
Item 4-5
Action Item – Consideration of
Acceptance of Audited Fiscal Year
2023/24 Financial Statements
99 ITEM NO: 4-5

CITY COUNCIL STAFF REPORT
Meeting Date: May 6, 2025
SUBJECT: Consideration of Acceptance of Audited Fiscal Year 2023/24 Financial Statements
SUBMITTED: Margarita Moreno, Finance Director/Treasurer APPROVED: Jerome Keene, Acting City Manager
RECOMMENDATION:

Accept the fiscal year 2023-24 Financial Statements with Independent Auditor’s Reports.

DISCUSSION:

The City is required to perform a Financial Audit for all its entities each year by an outside organization. The purpose of this service is to provide financial information to the public and investors for transparency. In addition, the auditors test for accuracy, internal controls, and compliance with fiscal policy. Once complete, a report called The Financial Statement is generated with the auditor’s findings and all standard governmental financial reports. Lack of completion of the financial audit could result in State and Federal funds being withheld.

This annual report consists of a series of financial statements. The Statement of Net Position and Statement of Activities provide information about the activities of the City as a whole and present a longer-term view of the City’s finances. Fund financial statements tell how City services are financed in the short term, as well as funding that remains for future spending.

Fund financial statements also report the City’s operations in more detail than the government-wide statements by providing information about the City’s most significant funds. The remaining statements provide financial information about activities for which the City acts solely as a trustee or agent for the benefit of those outside the government.

The Governmental Funds within the report consist of the General, Special Revenue, and Non-Major Governmental Funds. The combined governmental funds ended the fiscal year with a fund balance of $50,341,985. The Major funds, which make up 68% of the governmental funds, had ending balances as follows:

General $21,459,109
State-Funded Capital Projects $12,572,808
Other fund types, like Proprietary, such as the Ambulance Fund, which is run like a service business, and Fiduciary, which the City holds in trust for an entity such as the Successor Agency (RDA), are also found in the report.

The financial audit for the fiscal year of 2023-24 was conducted and prepared by Bryant L.

Jolley CPA Accountancy Corporation. Ryan Jolley will be presenting an overview of the report and answering questions from the Council.
100
In summary, the independent auditor's report reflects an unqualified audit, also known as a "clean opinion" or "unmodified opinion," of the City's financial statements for FY 2023-2024.

An unqualified opinion is the most favorable type of audit report outcome and reflects that no material misstatements were found during the audit. Finance staff is pleased to present the independent audit report to the City Council for acceptance.

FISCAL IMPACT:

There is no immediate fiscal impact with acceptance of the auditor’s report.

Attachments:
☐ Resolution
☐ Ordinance
☐ Map
☐ Agreement
☒ Other
List: 1 – City of Selma Financial Statements FY24
2 – City of Selma Management Report FY24
101
City of Selma | CA
Financial Statements
For the Year Ended June 30, 2024
102
CITY OF SELMA | JUNE 30, 2024
Financial Statements

TABLE OF CONTENTS
PAGE
Independent Auditor’s Report ............................................................................................................................................ 1 Basic Financial Statements:

Government-Wide Financial Statements:

Statement of Net Position ............................................................................................................................................ 6 Statement of Activities ................................................................................................................................................. 7 Fund Financial Statements:

Governmental Funds:

Balance Sheet ......................................................................................................................................................... 9 Reconciliation of the Governmental Funds Balance Sheet to the Government-Wide Statement of Net Position ................................................................................................... 10 Statement of Revenues, Expenditures and Changes in Fund Balances ............................................................... 11 Reconciliation of the Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balances to the Government-Wide Statement of Activities ............................................ 12 Proprietary Funds:

Statement of Net Position .................................................................................................................................... 13 Statement of Revenues, Expenses and Changes in Net Position ......................................................................... 14 Statement of Cash Flows ...................................................................................................................................... 15 Fiduciary Funds:

Statement of Fiduciary Net Position .................................................................................................................... 17 Statement of Changes in Fiduciary Net Position .................................................................................................. 18 Notes to the Basic Financial Statements ............................................................................................................................ 20 Required Supplementary Information:

Budgetary Comparison Schedules:

General Fund ............................................................................................................................................................... 66 Local Transportation Fund .......................................................................................................................................... 67 AB74 Storm Drain Appropriation Fund ....................................................................................................................... 68 Notes to the Budgetary Comparison Schedules .......................................................................................................... 69 103
CITY OF SELMA | JUNE 30, 2024
Financial Statements
TABLE OF CONTENTS (Continued)
PAGE
Required Supplementary Information (Continued):

Pension Plans:

Cost-Sharing Multiple-Employer Defined Benefit Plan:

Schedule of Proportionate Share of Net Pension Liability and Related Ratios as of the Measurement Date ...................................................................................................... 71 Schedule of Contributions .................................................................................................................................... 72 OPEB Single-Employer Defined Benefit Plan:

Schedule of Changes in Net OPEB Liability and Related Ratios ........................................................................... 73 Combining Fund Financial Statements:

Nonmajor Governmental Funds:

Combining Balance Sheet ............................................................................................................................................ 76 Combining Statement of Revenues, Expenditures and Changes in Fund Balances .................................................... 77 Nonmajor Special Revenue Funds:

Combining Balance Sheet .................................................................................................................................... 78 Combining Statement of Revenues, Expenditures and Changes in Fund Balances ............................................. 83 Nonmajor Debt Service Funds:

Combining Balance Sheet .................................................................................................................................... 88 Combining Statement of Revenues, Expenditures and Changes in Fund Balances ............................................. 89 Nonmajor Capital Projects Funds:

Combining Balance Sheet .................................................................................................................................... 90 Combining Statement of Revenues, Expenditures and Changes in Fund Balances ............................................. 91 Nonmajor Enterprise Funds:

Combining Statement of Net Position......................................................................................................................... 93 Combining Statement of Revenues, Expenses and Changes in Net Position .............................................................. 94 Combining Statement of Cash Flows ........................................................................................................................... 95 Internal Service Funds:

Combining Statement of Net Position......................................................................................................................... 97 Combining Statement of Revenues, Expenses and Changes in Net Position .............................................................. 98 Combining Statement of Cash Flows ........................................................................................................................... 99 104
BRYANT L. JOLLEY
CERTIFIED PUBLIC ACCOUNTANTS Bryant L. Jolley C.P.A.

Ryan P. Jolley C.P.A.

Darryl L. Smith C.P.A.

Luis A. Perez C.P.A.

Lan T. Kimoto
901 “N” STREET, SUITE 104 FIREBAUGH, CALIFORNIA 93622 PHONE 559.659.3045 FAX 559.659.0615 INDEPENDENT AUDITOR’S REPORT
To the City Council of the
City of Selma
Selma, California
Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Selma, California (the “City”), as of and for the year ended June 30, 2024, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements as listed in the table of contents.

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City, as of June 30, 2024, and the respective changes in financial position, and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.
105
2 Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

In performing an audit in accordance with generally accepted auditing standards and Government Auditing Standards, we:
 Exercise professional judgment and maintain professional skepticism throughout the audit.  Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.  Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, no such opinion is expressed.  Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
 Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for a reasonable period of time.

We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control-related matters that we identified during the audit.

Required Supplementary Information
Management has omitted the Management’s Discussion and Analysis that accounting principles generally accepted in the United States of America require to be presented to supplement the basic financial statements.

Such missing information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. Our opinion on the basic financial statements is not affected by this missing information.

Accounting principles generally accepted in the United States of America require that the Budgetary Comparison information on pages 66-69, the Schedule of Proportionate Share of Net Pension Liability on page 71, Schedule of Contributions on page 72, and the Schedule of Changes in Net OPEB Liability and Related Ratios on page 73 be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with 106
3 management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City’s basic financial statements. The accompanying combining and individual nonmajor fund financial statements are presented for purposes of additional analysis and are not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the combining and individual nonmajor fund financial statements are fairly stated, in all material respects, in relation to the basic financial statements as a whole.

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated March 31, 2025, on our consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering City’s internal control over financial reporting and compliance.

March 31, 2025
107
4 BASIC FINANCIAL STATEMENTS
108
5 GOVERNMENT-WIDE FINANCIAL STATEMENTS
109
CITY OF SELMA | JUNE 30, 2024
Statement of Net Position
The notes to the basic financial statements are an integral part of this statement. 6 Governmental Business-type
Activities Activities Total
ASSETS
Cash and investments 44,126,650 $ 2,775,459 $ 46,902,109 $ Restricted cash with fiscal agents 7,779,196 7,779,196 - Receivables:

Accounts, net 284,944 2,457,419 2,742,363
Interest 263,033 15,241 278,274
Intergovernmental 5,751,416 279,115 6,030,531
Leases 241,517 192,479 433,996
Due from the Successor Agency 1,180,364 1,180,364 -
Prepaid expenses 106,478 96,879 203,357
Deposits 382,182 382,182 -
Internal balances 69,096 (69,096) -
Capital assets (net of accumulated depreciation/amortization):

Non-depreciable 13,139,200 554,025 13,693,225
Depreciable 831,226 54,864,670 55,695,896
Total assets 7,132,747 128,188,746 135,321,493

DEFERRED OUTFLOWS OF RESOURCES
Pension related 11,182,110 2,380,749 13,562,859
OPEB related 597,991 109,974 707,965
Total deferred outflows of resources 2,490,723 11,780,101 14,270,824

LIABILITIES
Current liabilities:

Accounts payable 3,095,668 408,896 3,504,564
Retainage payable 93,630 - 93,630
Accrued wages and benefits 1,176,340 176,633 1,352,973
Deposits and other liabilities 33,930 33,930 -
Accrued interest payable 395,575 395,575 -
Claims payable 176,377 176,377 -
Noncurrent liabilities:

Due within one year 1,515,569 104,595 1,620,164
Due in more than one year 28,321,902 110,281 28,432,183 Net pension liability 4,654,725 978,458 5,633,183
Net OPEB liability 3,938,082 724,237 4,662,319
Total liabilities 2,503,100 43,401,798 45,904,898

DEFERRED INFLOWS OF RESOURCES
Pension related 6,597,792 1,568,608 8,166,400
OPEB related 2,866,193 527,110 3,393,303
Lease related 122,068 207,955 330,023
Total deferred inflows of resources 2,217,786 9,671,940 11,889,726

NET POSITION
Net investment in capital assets 61,808,316 1,385,251 63,193,567 Restricted for:

Streets and roads 9,808,902 9,808,902 -
Public safety 546,686 546,686 -
Community development 2,989,245 2,989,245 -
Debt service 684,476 684,476 -
Capital projects 17,123,669 17,123,669 -
Pension trust 655,146 655,146 -
Unrestricted 3,517,333 (6,721,331) (3,203,998)
Total net position $ 4,902,584 86,895,109 $ 91,797,693 $ 110
CITY OF SELMA | FOR THE YEAR ENDED JUNE 30, 2024
Statement of Activities
The notes to the basic financial statements are an integral part of this statement. 7 Net (Expense) Revenue and
Program Revenues Changes in Net Assets
Operating Capital Primary Government
Charges for Grants and Grants and Governmental Business-type Expenses Services Contributions Contributions Activities Activities Total Primary government:Governmental activities:

General government 4,284,342 $ - $ 612,266 $ - $ (3,672,076) $ - $ (3,672,076) $ Public safety 16,768,800 664,254 574,778 80,057 (15,449,711) - (15,449,711) Public works 6,635,218 1,245,377 2,135,408 2,406,668 (847,765) - (847,765) Community development 1,649,503 635,502 26,977 - (987,024) - (987,024) Parks and recreation 928,255 63,154 - 158,927 (706,174) - (706,174) Interest and other charges - 1,260,563 - - (1,260,563) - (1,260,563) Total governmental activities 2,608,287 31,526,681 3,349,429 2,645,652 (22,923,313) - (22,923,313) Business-type activities:

Ambulance 5,008,663 6,207,619 - - - 1,198,956 1,198,956 Garbage 1,785,659 1,555,229 - - - (230,430) (230,430)
Pioneer Village 83,287 - - - - (83,287) (83,287)
Transit service 907,582 1,176,397 - - - 268,815 268,815 Cultural arts 119,956 237,637 - - - (117,681) (117,681) Total business-type activities 9,059,201 8,022,828 - - - 1,036,373 1,036,373 Total primary government $ 11,667,488 39,549,509 $ 3,349,429 $ 2,645,652 $ (22,923,313) 1,036,373 (21,886,940) General revenues:

Taxes 17,392,844 - 17,392,844
Licenses and permits - 647,033 647,033
Fines - 98,576 98,576
Franchise fees - 1,171,830 1,171,830
Unrestricted investment earnings 88,351 1,135,257 1,223,608 Miscellaneous 496,714 11,358 508,072
Transfers (1,661,195) 1,661,195 -
Total general revenues and transfers (1,561,486) 22,603,449 21,041,963 Change in net position (319,864) (525,113) (844,977)
Net position - beginning, as previously presented 87,163,401 5,427,697 92,591,098 Error correction 51,572 - 51,572
Net position - beginning (restated) 87,214,973 5,427,697 92,642,670 Net position - ending 86,895,109 $ 4,902,584 $ 91,797,693 $ Functions/Programs
111
8 FUND FINANCIAL STATEMENTS
112
CITY OF SELMA | JUNE 30, 2024
Governmental Funds
Balance Sheet
The notes to the basic financial statements are an integral part of this statement. 9 Special Revenue Funds
AB74 Nonmajor Total
Local Storm Drain Capital Governmental Governmental
General Transportation Appropriation Projects Fund Funds Funds ASSETS
Cash and investments 19,112,955 $ 110,807 $ 51,108 $ 5,424,904 $ 15,933,816 $ 40,633,590 $ Cash with fiscal agents 655,146 - - 7,115,181 8,869 7,779,196 Accounts receivable, net 278,080 - - - 6,418 284,498
Interest receivable 134,027 - - 32,723 75,510 242,260
Interfund receivables 1,553,269 - - - - 1,553,269
Due from the Successor Agency - - - - 1,180,364 1,180,364 Intergovernmental receivables 1,865,977 1,464,012 756,857 - 1,664,570 5,751,416 Leases receivable - 241,517 - - - 241,517
Prepaid expenses - 28,188 - - 8,799 36,987
Total assets $ 1,976,784 23,467,194 $ 807,965 $ 12,572,808 $ 18,878,346 $ 57,703,097 $

LIABILITIES
Accounts payable $ 611,314 $ 2,043 $ 729,681 $ 1,272,230 - $ $ 2,615,268 Retainage payable - 78,284 - - 78,284 -
Accrued wages and benefits 1,086,307 - - 62,449 - 1,148,756 Deposits 11,800 - - - 5,000 16,800
Other liabilities 17,130 - - - 17,130 -
Interfund payables - - - 1,242,700 - 1,242,700
Matured SBITA liability 45,843 - - - 45,843 -
Matured lease liability - 27,736 - - - 27,736
Total liabilities 2,043 1,800,130 807,965 - 2,582,379 5,192,517

DEFERRED INFLOWS OF RESOURCES
Unavailable revenue 1,865,977 - - - 94,663 1,960,640
Lease related - 207,955 - - - 207,955
Total deferred inflows of resources 1,865,977 207,955 - - 94,663 2,168,595

FUND BALANCES
Nonspendable:

Leases receivable 33,562 - - - - 33,562
Restricted for:

Streets and roads - 108,764 - - 7,834,161 7,942,925
Public safety - - - - 452,023 452,023
Community development - - - - 2,989,245 2,989,245
Debt service - - - - 684,476 684,476
Capital projects - - - 12,572,808 4,763,094 17,335,902
Pension trust 655,146 - - - - 655,146
Committed for:

Streets and roads - - - - 35,759 35,759
Community development - - - - 381,204 381,204
Recreation - - - - 3,351 3,351
Assigned for:

Equipment replacement 863,504 - - - - 863,504
Unassigned - 19,906,897 - - (942,009) 18,964,888
Total fund balances 108,764 21,459,109 - 12,572,808 16,201,304 50,341,985 Total liabilities, deferred inflows
of resources, and fund balances $ 1,976,784 23,467,194 $ 807,965 $ 12,572,808 $ 18,878,346 $ 57,703,097 $ 113
CITY OF SELMA | FOR THE YEAR ENDED JUNE 30, 2024
Reconciliation of the Governmental Funds Balance Sheet to the Government-Wide Statement of Net Position The notes to the basic financial statements are an integral part of this statement. 10 Amounts reported for governmental activities in the statement of net position are different because:

Total fund balance - governmental funds balance sheet 50,341,985 $ Capital assets, net of accumulated depreciation, used in governmental activities are not current financial resources; therefore, they are not reported in the governmental funds. 67,316,771 Long-term debt is not due and payable in the current period, and therefore, are not reported in the funds. (27,990,066)
Leases and subscriptions payable are not due and payable in the current period, and therefore, are not reported in the funds. (404,143) Compensated absences are not due and payable in the current period, and therefore are not reported in the funds. (1,300,611) Interest accrued on long-term debt obligations is reported as a liability in the statement of net position but does not get reported in the fund statements. (395,575)
Net pension liability and pension-related deferred outflows and inflows of resources are not due in the current period and therefore are not reported in the funds. These amounts consist of:

Net pension liability (4,517,843)
Deferred outflows of resources 10,844,550
Deferred inflows of resources (6,378,773) (52,066)
Net OPEB liability and OPEB-related deferred outflows and inflows of resources are not due in the current period and therefore are not reported in the funds. These amounts consist of:

Net OPEB liability (3,845,584)
Deferred outflows of resources 583,946
Deferred inflows of resources (2,798,873) (6,060,511)
Certain assets are not available to pay for current period expenditures; therefore, they are unavailable in the governmental funds. 1,960,640
Internal service funds are used by management to charge the costs of fleet maintenance services to individual funds. The assets and liabilities of the internal revenue service funds are included in the governmental activities in the statement of net position. 3,478,685 Net position of governmental activities - statement of net position $ 86,895,109 114
CITY OF SELMA | FOR THE YEAR ENDED JUNE 30, 2024
Governmental Funds
Statement of Revenues, Expenditures and Changes in Fund Balances The notes to the basic financial statements are an integral part of this statement. 11 Special Revenue Funds Capital Projects Funds
Formerly Formerly Formerly Formerly
Nonmajor Fund Major Fund Nonmajor Fund Major Fund
AB74 Nonmajor Total
Local Storm Drain Street Capital Projects State-Funded Governmental Governmental General Transportation Appropriation Maintenance Fund Capital Projects Funds Funds

REVENUES
Taxes 13,990,263 $ - $ - $ - $ - $ - $ 637,848 $ 14,628,111 $ Licenses and permits 647,033 - - - - - - 647,033
Intergovernmental 185,200 - 1,471,002 - - - 6,860,546 8,516,748 Charges for services 1,285,494 - - - - - 835,828 2,121,322 Fines 99,347 - - - - - 13,771 113,118
Franchise fees 1,171,830 - - - - - - 1,171,830
Use of money and property 578,352 - - - 196,345 - 315,724 1,090,421 Assessments - - - - - - 497,243 497,243
Loan repayments - - - - - - 1,170 1,170
Miscellaneous - 184,809 - - - - 315,330 500,139
Total revenues - 18,142,328 1,471,002 - 196,345 - 9,477,460 29,287,135

EXPENDITURES
Current:

General government 3,342,309 - - - - - 546,547 3,888,856 Public safety 12,964,123 - - - - - 675,518 13,639,641
Public works 1,738,822 - - - 506,639 - 1,950,130 4,195,591 Community development 1,383,954 - - - - - 106,381 1,490,335 Recreation 985,787 - - - - - - 985,787
Capital outlay 995,689 15,278 1,469,816 - 20,515 - 5,068,946 7,570,244 Debt Service:

Principal 493,065 - - - - - 379,546 872,611
Interest and fiscal charges - 126,357 - - - - 1,358,780 1,485,137 Total expenditures 15,278 22,030,106 1,469,816 - 527,154 - 10,085,848 34,128,202 Excess (deficiency) of revenues over
(under) expenditures (15,278) (3,887,778) 1,186 - (330,809) - (608,388) (4,841,067)

OTHER FINANCING SOURCES (USES)
Proceeds from long-term debt 356,818 - - - - - 7,421,355 7,778,173 Operating transfers in 5,087,619 - - - 7,680,649 - 941,462 13,709,730 Operating transfers out (2,394,996) - - - - - (9,611,650) (12,006,646) Total other financing sources (uses) - 3,049,441 - - 7,680,649 - (1,248,833) 9,481,257 Net change in fund balance (15,278) (838,337) 1,186 - 7,349,840 - (1,857,221) 4,640,190 Fund balances - beginning, as previously presented 22,297,446 124,042 - 2,345,152 - 4,390,494 16,602,346 45,759,480 Error correction - - - - - - (57,685) (57,685)
Change within financial reporting entity
(major to major fund) - - - - 4,519,794 (4,519,794) - - Change within financial reporting entity
(nonmajor to major fund) - - (1,186) - 703,174 - (701,988) - Change within financial reporting entity
(major to nonmajor fund) - - - (2,345,152) - 129,300 2,215,852 - Fund balances - beginning (restated) 124,042 22,297,446 (1,186) - 5,222,968 - 18,058,525 45,701,795 Fund balances - ending $ 108,764 21,459,109 $ - $ - $ 12,572,808 $ - $ 16,201,304 $ 50,341,985 $ 115
CITY OF SELMA | FOR THE YEAR ENDED JUNE 30, 2024
Reconciliation of the Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balances to the Government-Wide Statement of Activities The notes to the basic financial statements are an integral part of this statement. 12 Amounts reported for governmental activities in the statement of activities are different because:

Net change in fund balance -- total governmental funds $ 4,640,190 Governmental funds report capital outlays as expenditures. However, in the statement of activities, the cost of these assets is allocated over their estimated useful lives and reported as depreciation and amortization expense. This is the amount by which capital outlays exceeded depreciation/amortization expense in the current period. 4,054,150 Repayment of bond, leases and other debt principal is an expenditure in the governmental funds, but repayment reduces long-term liabilities in the Statement of Net Position. Also, governmental funds report the effect of premiums, discounts, and similar items when debt is first issued, whereas these amounts are deferred and amortized in the statement of activities.

Lease issued (356,818)
Debt issued (7,421,355)
Principal paid on leases 203,984
Principal paid on subscription 60,846
Principal paid on long-term debt (6,852,597) 660,746
Revenues in the statement of activities that do not provide current financial resources are not reported as revenues in the funds. 238,472
Compensated absences expense reported in the statement of activities does not require the use of current financial resources; therefore, it is not reported as an expenditure in the governmental funds. (263,940)
Accrued interest on long-term debt obligations is reported in the governmental activities but is not reported in the governmental fund statements. 176,004 Changes to net pension liability and pension related deferred outflows and inflows of resources do not require the use of current financial resources, and therefore are not reported as expenditures in governmental funds. (2,405,559) Changes to net OPEB liability and OPEB-related deferred outflows and inflows of resources do not require the use of current financial resources, and therefore are not reported as expenditures in governmental funds. (72,732) The net revenue (expense) of internal service funds is reported with governmental activities. 166,148
Change in net position of governmental activities - statement of activities $ (319,864) 116
CITY OF SELMA | JUNE 30, 2024
Proprietary Funds
Statement of Net Position
The notes to the basic financial statements are an integral part of this statement. 13 Governmental
Business-type Activities - Enterprise Funds Activities
Nonmajor Internal
Enterprise Service
Ambulance Garbage Transit Funds Total Funds
ASSETS
Current assets:

Cash and investments $ 2,242,437 $ 159,809 $ 373,213 $ 2,775,459 - $ $ 3,493,060 Accounts receivable, net 2,455,339 - - 2,080 2,457,419 446 Interest receivable 15,241 - - 15,241 - 20,773
Intergovernmental receivable - 279,115 - 279,115 - -
Lease receivable - - 192,479 - 192,479 -
Prepaid expenses 96,879 - - 96,879 - 69,491
Deposits - - - - - 382,182
Total current assets 159,809 4,809,896 652,328 194,559 5,816,592 3,965,952 Noncurrent assets:

Capital assets:

Land - 554,025 - - 554,025 -
Construction in progress - - - - - 356,518
Buildings and improvements - 111,315 - 284,182 395,497 6,079 Machinery and equipment 1,030,570 - - - 1,030,570 447,832 Right-to-use leased buildings 68,203 - - - 68,203 -
Right-to-use leased equipment - - - - - 120,993
Less accumulated depreciation and amortization - (392,308) - (270,736) (663,044) (244,323) Total noncurrent assets - 1,371,805 - 13,446 1,385,251 687,099 Total assets 159,809 6,181,701 652,328 208,005 7,201,843 4,653,051

DEFERRED OUTFLOWS OF RESOURCES
Pension related 2,021,210 - 322,671 36,868 2,380,749 337,560 OPEB related - 95,158 13,294 1,522 109,974 14,045
Total deferred outflows of resources - 2,116,368 335,965 38,390 2,490,723 351,605

LIABILITIES
Current liabilities:

Accounts payable 307,599 83,353 17,944 - 408,896 480,400 Retainage payable - - - - 15,346 -
Accrued wages and benefits 154,269 19,953 - 2,411 176,633 27,584 Interfund payables - - 169,271 - 169,271 141,298
Claims payable - - - - 176,377 -
Current portion of compensated absences 91,274 12,848 - 473 104,595 4,194 Current portion of leases payable - - - - - 15,339
Total current liabilities 307,599 328,896 32,801 190,099 859,395 860,538 Noncurrent liabilities:

Compensated absences 86,266 13,462 - 10,553 110,281 2,916 Leases payable - - - - 46,623 -
Net pension liability 833,921 129,678 - 14,859 978,458 136,882 Net OPEB liability - 626,666 87,551 10,020 724,237 92,498 Total noncurrent liabilities - 1,546,853 230,691 35,432 1,812,976 278,919 Total liabilities 307,599 1,875,749 263,492 225,531 2,672,371 1,139,457

DEFERRED INFLOWS OF RESOURCES
Pension related 1,304,331 - 237,737 26,540 1,568,608 219,019 OPEB related 456,097 - 63,721 7,292 527,110 67,320
Lease related - - - 122,068 122,068 -
Total deferred inflows of resources - 1,760,428 301,458 155,900 2,217,786 286,339

NET POSITION (DEFICIT)
Net investment in capital assets - 1,371,805 - 13,446 1,385,251 625,137 Unrestricted (147,790) 3,290,087 423,343 (148,482) 3,417,158 2,953,723 Total net position (deficit) 4,661,892 $ (147,790) $ 423,343 $ (135,036) $ 4,802,409 3,578,860 $ Adjustment to report the cumulative internal balance for the net effect of the activity between the internal service funds and the enterprise funds over time 100,175 Net position of business-type activities $ 4,902,584
117
CITY OF SELMA | FOR THE YEAR ENDED JUNE 30, 2024
Proprietary Funds
Statement of Revenues, Expenses and Changes in Net Position The notes to the basic financial statements are an integral part of this statement. 14 Governmental
Business-type Activities - Enterprise Funds Activities
Nonmajor Internal
Enterprise Service
Ambulance Garbage Transit Funds Total Funds
Operating revenues:

Charges for services 6,207,619 $ 1,555,229 $ 1,176,397 $ 119,956 $ 9,059,201 $ 4,738,338 $ Rents - - - 48,356 48,356 -
Miscellaneous - - - 11,358 11,358 29,548
Total revenues 1,555,229 6,207,619 1,176,397 179,670 9,118,915 4,767,886 Operating expenses:

Personnel services 3,446,074 - 511,068 61,759 4,018,901 1,707,292 Services and supplies 1,448,865 1,785,659 389,532 263,358 3,887,414 1,264,825 Other internal services - - - - - 1,564,246
Depreciation and amortization - 130,743 - 1,149 131,892 58,853 Total operating expenses 1,785,659 5,025,682 900,600 326,266 8,038,207 4,595,216 Operating Income (loss) (230,430) 1,181,937 275,797 (146,596) 1,080,708 172,670 Nonoperating revenues (expenses)
Interest income - 30,243 2,910 13,684 46,837 74,559
Interest expense - (930) - - (930) (29,725)
Total nonoperating revenues (expenses) - 29,313 2,910 13,684 45,907 44,834 Income (loss) before transfers (230,430) 1,211,250 278,707 (132,912) 1,126,615 217,504 -
Transfers in - - - 66,600 66,600 -
Transfers out - (1,406,771) (314,859) (6,165) (1,727,795) (41,889) Changes in net position (195,521) (230,430) (36,152) (72,477) (534,580) 175,615 Net position (deficit) - beginning 82,640 4,857,413 459,495 (62,559) 5,336,989 3,403,245 Net position (deficit) - ending $ (147,790) 4,661,892 $ 423,343 $ (135,036) $ 4,802,409 $ 3,578,860 $ Adjustment for the net effect of the current year activity between the internal service funds and the enterprise funds. 9,467 Changes in the net position of business-type activities $ (525,113) 118
CITY OF SELMA | FOR THE YEAR ENDED JUNE 30, 2024
Proprietary Funds
Statement of Cash Flows
The notes to the basic financial statements are an integral part of this statement. 15 Governmental
Business-type Activities -- Enterprise Funds Activities Nonmajor Internal
Enterprise Service
Ambulance Garbage Transit Funds Total Funds

CASH FLOWS FROM OPERATING ACTIVITIES
Cash received for current services 6,624,921 $ 1,555,229 $ 1,156,353 $ 119,379 $ 9,455,882 $ 4,515,543 $ Cash received for rents - - - 46,829 46,829 -
Cash paid for services and supplies (1,589,267) (1,746,682) (397,156) (267,919) (4,001,024) (2,538,661) Cash paid for salaries and benefits (3,274,290) - (483,573) (60,772) (3,818,635) (1,460,428) Cash received for other operating revenues - - - 11,358 11,358 29,548 Net cash provided by (used for) operating activities (191,453) 1,761,364 275,624 (151,125) 1,694,410 546,002

CASH FLOWS FROM NONCAPITAL

FINANCING ACTIVITIES
Loans from (to) other funds - - - 77,006 77,006 141,298 Transfers (to) from other funds - (1,406,771) (314,859) 60,435 (1,661,195) (41,889) Net cash provided by (used for) noncapital
financing activities - (1,406,771) (314,859) 137,441 (1,584,189) 99,409

CASH FLOWS FROM CAPITAL AND RELATED

FINANCING ACTIVITIES
Principal paid on leases (35,322) - - - (35,322) (13,713) Interest paid on long-term liabilities (930) - - - (930) (29,725) Acquisition of capital assets - (250,616) - - (250,616) (468,707) Net cash provided by (used for) capital and
related financing activities - (286,868) - - (286,868) (512,145)

CASH FLOW FROM INVESTING ACTIVITIES
Interest received - 24,210 2,910 13,684 40,804 66,548
Net cash provided by (used for) investing activities - 24,210 2,910 13,684 40,804 66,548 Net increase (decrease) in cash and investments 91,935 (191,453) (36,325) - (135,843) 199,814 Cash and investments - beginning 351,262 2,150,502 409,538 - 2,911,302 3,293,246 Cash and investments - ending $ 159,809 2,242,437 $ 373,213 $ - $ 2,775,459 $ 3,493,060 $ 119
CITY OF SELMA | FOR THE YEAR ENDED JUNE 30, 2024
Proprietary Funds
Statement of Cash Flows
(Continued)
The notes to the basic financial statements are an integral part of this statement. 16 Governmental
Business-type Activities -- Enterprise Funds Activities Nonmajor Internal
Enterprise Service
Ambulance Garbage Transit Funds Total Funds
Reconciliation of operating income to net cash
provided by (used for) operating activities:

Operating income (loss) $ (230,430) 1,181,937 $ 275,797 $ (146,596) $ 1,080,708 $ 172,670 $ Adjustments to reconcile operating income to
net cash provided by (used for) operating activities:

Depreciation/amortization 130,743 - - 1,149 131,892 58,853 Changes in the balance sheet:
(Increase) decrease in:

Accounts receivable, net 417,302 - (20,044) (577) 396,681 56,138 Leases receivable - - - 5,515 5,515 -
Deposits - - - - - (278,933)
Prepaid expenses (96,879) - - - (96,879) (69,491)
Deferred outflows of resources from pensions 1,131,623 - 389,434 35,562 1,556,619 (57,141) Deferred outflows of resources from OPEB 29,218 - 4,363 540 34,121 (7,723) Increase (decrease) in:

Accounts payable (43,523) 38,977 (7,624) (4,561) (16,731) 296,055 Accrued wages and benefits 30,749 - 806 (606) 30,949 21,750 Claims payable - - - - - 176,377
Compensated absences (74,770) - (16,510) (2,291) (93,571) (557) Net pension liability (1,845,868) - (473,109) (46,500) (2,365,477) (98,952) Net OPEB liability (33,361) - (6,149) (919) (40,429) 58,946 Deferred inflow of resources from pensions 1,045,710 - 145,520 17,316 1,208,546 179,544 Deferred inflow of resources from OPEB (111,517) (16,860) - (2,115) (130,492) 38,466 Deferred inflow of resources from leases - - - (7,042) (7,042) - Total adjustments 38,977 579,427 (173) (4,529) 613,702 373,332 Net cash provided by (used for) operating activities $ (191,453) 1,761,364 $ 275,624 $ (151,125) $ 1,694,410 $ 546,002 $ 120
CITY OF SELMA | JUNE 30, 2024
Fiduciary Funds
Statement of Fiduciary Net Position
The notes to the basic financial statements are an integral part of this statement. 17 Redevelopment
Successor Agency
Private-Purpose
Trust Fund
ASSETS
Cash and investments 593,086 $
Restricted cash with fiscal agent 360,033
Interest receivable 3,787
Notes receivable 13,305
Total assets 970,211

LIABILITIES
Due to the City of Selma Housing Authority 1,180,364
Interest payable 56,471
Long-term liabilities:

Due within one year 480,000
Due in more than one year 2,315,000
Total liabilities 4,031,835

NET POSITION (DEFICIT)
Held in trust for retirement of obligations of
the former Selma Redevelopment Agency (3,061,624)
Total net position (deficit) $ (3,061,624)
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CITY OF SELMA | FOR THE YEAR ENDED JUNE 30, 2024
Fiduciary Funds
Statement of Changes in Fiduciary Net Position
The notes to the basic financial statements are an integral part of this statement. 18 Redevelopment
Successor Agency
Private-Purpose
Trust Fund

ADDITIONS
Property taxes $ 881,692
Investment earnings 15,770
Total additions 897,462

DEDUCTIONS
Community development 2,585
Interest and fiscal charges 213,602
Total deductions 216,187
Change in net position 681,275
Net position (deficit) - beginning (3,742,899)
Net position (deficit) - ending $ (3,061,624)
122
19 NOTES TO THE BASIC FINANCIAL STATEMENTS
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CITY OF SELMA | JUNE 30, 2024
Notes to the Basic Financial Statements
20 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The combined financial statements of the City of Selma, California (the City) have been prepared in conformity with accounting principles applicable to governmental units which are generally accepted in the United States of America. The Governmental Accounting Standards Board (GASB) is the accepted standard setting body for establishing governmental accounting and financial reporting principles.

A. Reporting Entity
The City of Selma is a general law city incorporated on March 15, 1893 and as such draws its authority from the constitution and laws of the State of California. The City has a council/manager form of government and is governed by a five-member elected council. The City Manager is appointed by the City Council. The City provides the following services:
police and fire protection, ambulance, transit, street construction and maintenance, planning and zoning, and general administrative services.

The City’s financial statements include the operations of all organizations for which the City Council exercises oversight responsibility. Oversight responsibility is demonstrated by financial interdependency, selection of governing authority, designation of management, ability to significantly influence operations and accountability for fiscal matters.

B. Blended Component Units
Based on the aforementioned oversight criteria, the operations of the Selma Public Finance Authority (the Authority) have been blended into the accompanying financial statements. Members of the City Council, as well as City administrative personnel make up a significant portion of the governing bodies.

The Authority’s specific and primary purpose is to provide financial assistance to the City of Selma and other agencies by acquiring qualified obligations that were issued for the acquisition, construction, and improvement of public facilities and property.

Separate financial statements for the Authority can be obtained from the Finance Director, City of Selma, 1710 Tucker Street, Selma, CA 93662.

C. Basis of Presentation
The accounts of the City are organized based on funds. A fund is an independent fiscal and accounting entity with a selfbalancing set of accounts. Fund accounting segregates funds according to their intended purpose and is used to aid management in demonstrating compliance with finance-related legal and contractual provisions. The minimum number of funds is maintained consistently with legal and managerial requirements.

Government-Wide Statements
The Statement of Net Position and the Statement of Activities include the financial activities of the overall government, except for fiduciary activities. Eliminations have been made to minimize the double-counting of internal activities. These statements distinguish between the governmental and business-type activities of the City. Governmental activities generally are financed through taxes, intergovernmental revenues, and other non-exchange transactions. Business-type activities are financed in whole or in part by fees charged to external parties. 124
CITY OF SELMA | JUNE 30, 2024
Notes to the Basic Financial Statements
21 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) C. Basis of Presentation (Continued)
Government-Wide Statements (Continued)
The Statement of Activities presents a comparison between direct expenses and program revenues for the different business-type activities of the City and for each function of the City’s governmental activities. Direct expenses are those that are specifically associated with a program or function and, therefore, are clearly identifiable to a particular function.

The City does not allocate indirect expenses in the Statement of Activities. Program revenues include (a) fees, fines, and charges paid by the recipients of goods or services offered by the programs and (b) grants and contributions that are restricted to meeting the operational or capital requirements of a particular program. Revenues that are not classified as program revenues, including all taxes, are presented as general revenues.

Certain eliminations have been made as prescribed by GASB Statement No. 34 in regard to interfund activities, payables and receivables. All internal balances in the Statement of Net Position have been eliminated except those representing balances between the governmental activities and the business-type activities, which are presented as internal balances and eliminated in the total primary government column. In the Statement of Activities those transactions between governmental and business-type activities have not been eliminated. The following interfund activities have been eliminated: due to/due from other funds, interfund note receivable/interfund long-term debt, and transfers in/transfers out.

Fund Financial Statements
The fund financial statements provide information about the City’s funds. Separate statements for each fund category – governmental, proprietary, and fiduciary – are presented. The emphasis of fund financial statements is on major governmental and enterprise funds, each displayed in a separate column. All remaining governmental and enterprise funds are aggregated and reported as nonmajor funds. An accompanying schedule is presented to reconcile and explain the differences in funds and changes in fund balances as presented in these statements to the net position and changes in net position presented in the government-wide financial statements.

Proprietary fund operating revenues, such as charges for services, result from exchange transactions associated with the principal activity of the fund. Exchange transactions are those in which a party receives and gives up essentially equal values. Nonoperating revenues, such as subsidies and investment earnings, result from nonexchange transactions or ancillary activities. Operating expenses are those expenses that are essential to the primary operations of the fund. All other expenses are reported as non-operating expenses.

Major Funds
Major funds are defined as funds that have either assets, and deferred outflows of resources, liabilities and deferred inflows of resources, revenues or expenditures/expenses equal to ten percent of their fund-type total and five percent of the grand total. Major governmental and business-type funds are identified and presented separately in the fund financial statements. All other funds, called nonmajor funds, are combined and reported in a single column, regardless of their fund-type. The General Fund is always a major fund. The City may also select other funds it believes should be presented as major funds.
125
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Notes to the Basic Financial Statements
22 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) C. Basis of Presentation (Continued)
Major Funds (Continued)
The City reports the following major governmental funds:

General Fund – The general fund is the City’s primary operating fund. It accounts for all financial resources of the general government, except those required to be accounted for in another fund.

Local Transportation Fund Special Revenue Fund – This fund accounts for the activities of the City’s local transportation fund allocation for various transit projects.

AB74 Storm Drain Apportionment Fund – This fund accounts the appropriation of Department of Water Resources for the City’s Storm Drain project.

Capital Projects Fund – This fund accounts for capital projects including construction, renovation, and major infrastructure improvements.

The City reports on the following major enterprise funds:

Ambulance Fund – This fund accounts for the operations of the ambulance service provided by the City.

Garbage Fund – This fund accounts for the transactions relating to the commercial and residential garbage collection for the City.

Transit Fund – This fund accounts for the transactions between the City and the Fresno County Rural Transit Agency (FCRTA). The City performs repair and maintenance services necessary to maintain FCRTA’s vehicle fleet.

In addition, the City reports the following fund types:

Internal Service Funds – These funds are used to account for revenues and expenses related to services provided to parties inside the City. These funds facilitate distribution of support costs to the users of support services on a costreimbursement basis. Because the principal users of the internal services are the City’s governmental activities, this fund type is included in the “Governmental Activities” column of the government-wide financial statements.

Private Purpose Trust Fund – This fund is used to account for the assets of the former City of Selma Redevelopment Agency during the wind down period.
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CITY OF SELMA | JUNE 30, 2024
Notes to the Basic Financial Statements
23 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) D. Measurement Focus and Basis of Accounting
The accounting and financial reporting treatment is determined by the applicable measurement focus and basis of accounting. Measurement focus indicates the type of resources being measured such as current financial resources or economic resources. The basis of accounting indicates the timing of transactions or events for recognition in the financial statements.

Government-Wide, Proprietary, and Fiduciary Fund Financial Statements These financial statements are reported using the economic resources measurement focus. The government-wide and proprietary fund financial statements are reported using the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded at the time liabilities are incurred, regardless of when the related cash flow takes place. Nonexchange transactions, in which the City gives (or receives) value without directly receiving (or giving) equal value in exchange, include property taxes, grants, entitlements, and donations. On an accrual basis, revenue from property taxes is recognized in the fiscal year for which the taxes are levied. Revenue from grants, entitlements, and donations is recognized in the fiscal year in which all eligibility requirements have been satisfied.

Governmental Fund Financial Statements
The governmental fund financial statements are reported using the current financial resources measurement focus and the modified basis of accounting. Revenues, except for grants, are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the City considers revenues to be available if they are collected within 60 days of the end of the current fiscal year. Expenditures generally are recorded when a liability is incurred as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences, are recorded only when payment is due. General capital asset acquisitions are reported as expenditures in governmental funds. Issuance of long-term debt and acquisitions under capital leases are reported as other financing sources.

Property taxes, sales taxes, franchise taxes, licenses, and interest associated with the current fiscal period are all considered to be susceptible to accrual and so have been recognized as revenue of the current fiscal year. Entitlements are recorded as revenues when all eligibility requirements are met, including any time requirement, and the amount is received during the period or within the availability period for this revenue resource (within 60 days of year-end).

Expenditure-driven grants are recognized as revenue when the qualifying expenditures have been incurred and all other eligibility requirements have been met. All other revenues items are considered to be measurable and available only when cash is received by the City.

The proprietary and private-purpose trust funds are reported using the economic resources measurement focus and the accrual basis of accounting. The agency fund has no measurement focus but utilizes the accrual basis of accounting for reporting its assets and liabilities.

Proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund’s principal ongoing operations. The principal operating revenues of the City’s proprietary funds are charges to customers for sales and services. Operating expenses for proprietary funds include the cost of sales and services, administrative expenses, and depreciation/amortization on capital assets. All revenues and expenses not meeting this definition are reported as non-operating revenues and expenses. 127
CITY OF SELMA | JUNE 30, 2024
Notes to the Basic Financial Statements
24 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) E. Financial Statement Amounts
Cash and Cash Equivalents
For the purposes of the Statement of Cash Flows, highly liquid investments are considered to be cash equivalents if they have a maturity of three months or less when purchased.

Deposits and Investments
The City maintains a cash and investment pool that is available for use by all funds. This pool utilizes investments authorized by the Government Code and is further defined by the City's investment policy that is approved by the City Council.

Authorized investments include deposits in the State of California administered Local Agency Investment Fund (LAIF), insured certificates of deposits, collateralized certificates of deposits, commercial paper, money market mutual funds, federally sponsored credit agency securities, and securities backed by the U.S. Government. All investments are stated at fair value.

Interest income earned as a result of pooling is distributed to the appropriate funds based on month-end cash balances in each fund. Interest income from cash and investments with fiscal agents is credited directly to the related fund.

Restricted Assets
Cash with fiscal agents is used to report resources set aside for potential deficiencies in the repayment ability of the enterprise funds, and for payment of construction projects undertaken by the City.

Interfund Transactions
Interfund transactions are reflected as loans, services provided or used, reimbursements or transfers. Loans reported as receivables and payables, as appropriate, are subject to elimination upon consolidation and are referred to as either “due to/from other funds” (i.e. the current portion of interfund loans) or “advances to/from other funds” (i.e. the noncurrent portion of interfund loans). Any residual balance between the governmental activities and the business-type activities are reported in the fund financial statements and are offset by a fund balance reserve account in applicable governmental funds to indicate that they are not available for appropriation and are not available financial resources.

Services provided or used, deemed to be at market or near market rates, are treated as revenues and expenditures or expenses. Reimbursements occur when one fund incurs a cost, charges the appropriate benefiting fund and reduces its related cost as a reimbursement. All other interfund transactions are treated as transfers. Transfers between governmental or proprietary funds are netted as part of the reconciliation to the government-wide presentation.

Receivables
Enterprise fund statements report an allowance for uncollectible accounts against the account receivables. All customers are billed monthly. The estimated value of services provided, but unbilled at year-end, has been included in the accompanying financial statements.
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Notes to the Basic Financial Statements
25 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) E. Financial Statement Amounts (Continued)
Property Taxes
Taxes are payable in two installments on November 1 and March 1. They become delinquent on December 10 and April 10 respectively. The lien date is January 1st each year. Unsecured property taxes are payable in one installment on or before August 31. The County of Fresno bills and collects the taxes for the City.

On October 12, 1993, the Fresno County Board of Supervisors voted to adopt an alternate method of property tax apportionment known as the Teeter Plan. The method applies to current secured and supplemental, but not to unsecured. The basic concept of the Teeter Plan is that the County will apportion taxing agencies 100% of their levy (adjusted for roll changes) with the County owning the delinquent receivables. The County will apportion the current secured and unitary taxes into a revenue account in three installments. The first 50% was apportioned on December 15, the balance will be apportioned by April 15, and June 15 at 45% and 5%, respectively.

Capital Assets
Purchased or constructed capital assets are reported at cost or estimated historical cost. Donated fixed assets are recorded at their estimated fair value at the end of the donation. The cost of normal maintenance and repairs that do not add to the value of the asset or materially extend assets’ lives are not capitalized. A capitalization threshold of $5,000 is used for machinery and equipment, and $10,000 is used for buildings and building improvement.

Capital assets are being depreciated using the straight-line method over the following estimated useful lives:

Estimated
Asset Class Useful Lives
Roads and Infrastructure 30-50 years
Buildings 50 years
Building Improvement 20 years
Vehicles 2-15 years
Office Equipment 3-15 years
Computer Equipment 3-15 years
Right-to-use leased buildings 3-15 years
Right-to-use leased equipment 3-15 years
Right-to-use IT subscriptions 3-15 years
Right-to-Use Lease Assets
Right-to-use lease assets are recorded at the amount of the initial measurement of the lease liabilities and modified by any lease payment made to the lessor at or before the commencement of the lease term, less any lease incentives received from the lessor at or before the commencement of the lease term along with any initial direct costs that are ancillary charges necessary to place the lease assets into service. 129
CITY OF SELMA | JUNE 30, 2024
Notes to the Basic Financial Statements
26 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) E. Financial Statement Amounts (Continued)
Leases
Lessee: The City is a lessee for non-cancellable leases of equipment and vehicles. The lessee recognizes a lease liability and an intangible right-to-use leased asset in the government-wide financial statements. The City recognizes lease liabilities with an initial, individual value of $5,000 or more.

At the commencement of a lease, the City initially measures the lease liability at the present value of payments expected to be made during the lease term. Subsequently, the lease liability is reduced by the principal portion of lease payments made. The lease asset is initially measured as the initial amount of the lease liability, adjusted for lease payments made at or before the lease commencement date, plus certain initial direct costs. Subsequently, the lease asset is amortized on a straight-line basis over its useful life.

Key estimates and judgments related to leases include how the City determines (1) the discount rate it uses to discount the expected lease payments to present value, (2) lease term, and (3) lease payments.  The City uses the interest rate charged by the lessor as the discount rate. When the interest rate charged by the lessor is not provided, the City generally uses its estimated incremental borrowing rate as the discount rate for leases, which it has determined is the prime rate at the inception of the lease.  The lease term includes the non-cancellable period of the lease. Lease payments included in the measurement of the lease liability are composed of fixed payments and purchase option price that the City is reasonably certain to exercise.

The City monitors changes in circumstances that would require a remeasurement of its lease and will remeasure the lease asset and liability if certain changes occur that are expected to significantly affect the amount of the lease liability. Lease assets are reported with other capital assets and lease liabilities are reported with long-term debt on the Statement of Net Position.

Lessor: The City is a lessor for non-cancellable leases of land. The City recognizes a lease receivable and a deferred inflow of resources in the government-wide and governmental and enterprise fund financial statements.

At the commencement of a lease, the City initially measures the lease receivable at the present value of payments expected to be received during the lease term. Subsequently, the lease receivable is reduced by the principal portion of lease payments received. The deferred inflow of resources is initially measured as the initial amount of the lease receivable, adjusted for lease payments received at or before the lease commencement date. Subsequently, the deferred inflow of resources is recognized as revenue over the life of the lease term.

Key estimates and judgments include how the City determines (1) the discount rate it uses to discount the expected lease receipts to present value, (2) lease term, and (3) lease receipts.  The City uses the interest rate charged to the lessees as the discount rate. When the interest rate charged to the lessees is not provided, the City generally uses the implied rate of return as the discount rate for leases. When the implied rate of return cannot be determined, the City uses its estimated incremental borrowing rate which it has determined is the prime rate at the inception of the lease.  The lease term includes the non-cancellable period of the lease. Lease receipts included in the measurement of the lease receivable are composed of fixed payments from the lessee.

The City monitors changes in circumstances that would require a remeasurement of its lease and will remeasure the lease receivable and deferred inflows of resources if certain changes occur that are expected to significantly affect the amount of the lease receivable.
130
CITY OF SELMA | JUNE 30, 2024
Notes to the Basic Financial Statements
27 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) E. Financial Statement Amounts (Continued)
Subscription Based Information Technology Arrangements (SBITAs) Lessee: The City entered into non-cancellable subscription-based information technology arrangements (SBITAs) for the acquisition of various information technology services. SBITAs are accounted for in accordance with GASB Statement No.

96. Upon commencement of a subscription, the City recognizes subscription liability as an intangible right-to-use subscription asset (subscription asset) in the government-wide financial statements. Subscription liabilities are recognized when their initial individual values are $25,000 or more. The subscription liability is initially measured at the present value of payments expected to be made during the subscription term and is subsequently reduced by the principal portion of subscription payments made. The subscription asset is initially measured as the initial amount of the subscription liability, adjusted for subscription payments made at or before the subscription commencement date, and any directly attributable initial costs. The subscription asset is amortized on a straight-line basis over its useful life.

Key estimates and judgments related to SBITAs include determining the discount rate used to discount expected subscription payments to present value, the subscription term, and the composition of subscription payments.  The City generally uses the interest rate charged by the subscription provider as the discount rate. When the interest rate charged by the provider is not provided, the City generally uses its estimated incremental borrowing rate as the discount rate for SBITAs, which is the prime rate at the inception of the subscription.  The subscription term includes the noncancellable period of the subscription and subscription payments that the City is reasonably certain to make.
 The measurement of subscription liability excludes any variable payments such as payments based on the number of user seats unless they depend on an index or a rate or are fixed in substance.

The City monitors changes in circumstances that would require a remeasurement of its SBITAs and will remeasure the subscription asset and liability if certain changes occur that are expected to significantly affect the amount of the subscription liability. Subscription assets are reported with other intangible assets, and subscription liabilities are reported as liabilities on the statement of net position.

This disclosure provides information on the accounting policies related to Subscription-Based Information Technology Arrangements (SBITAs) in accordance with GASB Statement No. 96 and should be read in conjunction with the accompanying financial statements.

Risk Management
The City participates with other public entities in a joint venture under a joint powers agreement which establishes the Central San Joaquin Valley Risk Management Authority (CSJVRMA). The relationship between the City and CSJVRMA is such that CSJVRMA is not a component unit of the City for financial reporting purposes.

Interest Payable
In the government-wide financial statements, interest payable for long-term debt is recognized as the liability is incurred for the governmental fund-types and proprietary-fund types.

In the fund financial statements, proprietary fund-types recognize the interest payable when the liability is incurred. 131
CITY OF SELMA | JUNE 30, 2024
Notes to the Basic Financial Statements
28 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) E. Financial Statement Amounts (Continued)
Compensated Absences Payable
City employees are granted vacation and sick leave in varying amounts depending on the number of years of service. City employees also accumulate hours of overtime as compensated time off. For governmental funds, earned but unused, vested leave (vacation, compensated time off, holiday) is expensed and established as a liability and is reported in the government-wide Statement of Net Position in the governmental activities’ column. Vested leave for enterprise funds is recorded as an expense and liability of those funds as the benefits accrue. No liability is recorded for non-vesting leave such as sick leave.

Unearned Revenue
Unearned revenue is a cash receipt for which asset recognition criteria have been met, but asset revenue recognition criteria have not been met. The City typically records intergovernmental revenues (primary grants and subventions) received but not earned (qualifying expenditures not yet incurred) as unearned revenue.

Unavailable Revenue
In the fund financial statements, unavailable revenue is recorded when transactions have not yet met the revenue recognition criteria based on the modified accrual basis of accounting. The City records unavailable revenue for transactions for which revenues have been earned, but for which funds are not available to meet current financial obligations.

Long-Term Debt
In the government-wide financial statements and enterprise fund type statements, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities, business-type activities, or enterprise fund type statement of net position. Bond premiums and discounts are deferred and amortized over the life of the bonds using the straight-line method. Bonds payable are reported net of the applicable bond premiums or discount.

In the fund financial statements, governmental fund types recognize bond premiums and discounts, as well as bond issuance costs, during the current period. The face amount of debt issued is reported as other financing sources.

Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.
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CITY OF SELMA | JUNE 30, 2024
Notes to the Basic Financial Statements
29 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) E. Financial Statement Amounts (Continued)
Pensions
In the government-wide financial statements, pensions are recognized and disclosed using the accrual basis of accounting (see Note 10 and the RSI section immediately following the notes to financial statements), regardless of the amount recognized as pension expenditures on the modified accrual basis of accounting. The City recognizes a net pension liability of the qualified pension plan in which it participates, which represents the excess of the total pension liability over the fiduciary net position of the qualified pension plan, measured as of the City’s fiscal year-end or the City’s proportionate share thereof in the case of a cost-sharing multiple-employer plan. Changes in the net pension liability during the period are recorded as pension expense, or as deferred inflows of resources or deferred outflows of resources depending on the nature of the change, in the period incurred. Those changes in net pension liability that are recorded as deferred inflows of resources or deferred outflows of resources that arise from changes in actuarial assumptions or other inputs and differences between expected or actual experience are amortized over the weighted average remaining service life of all participants including retirees, in the respective qualified pension plan and recorded as a component of pension expense beginning with the period in which they arose. Projected earnings on qualified pension plan investments are recognized as a component of pension expense. Differences between projected and actual investment earnings are reported as deferred inflows of resources or deferred outflows of resources and amortized as a component of pension expense on a closed basis over a five-year period beginning with the period in which the difference occurred.

For purposes of measuring the net pension liability and deferred outflows/inflows of resources related to pensions and pension expense, information about the fiduciary net position of the City of Selma California Public Employees’ Retirement System (CalPERS) plan (Plan) and additions to/deductions from the Plan’s fiduciary net position have been determined on the same basis as they are reported by CalPERS. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value.

Fund Balances – Governmental Funds
Fund balances of the governmental funds are classified as follows:

Nonspendable – represents amounts that cannot be spent because they are either not in spendable form (such as inventory or prepaid insurance) or legally required to remain intact (such as notes receivable or principal of a permanent fund).

Restricted – represents amounts that are constrained by external parties, constitutional provisions or enabling legislation.

Committed – represents amounts that can only be used for specific purposes because of a formal action by the City Council. Committed amounts cannot be used for any other purpose unless the City Council removes those constraints by taking the same type of formal action. Committed fund balance amounts may be used for other purposes with appropriate due process by the City Council. Commitments are typically made through adoption and amendment of the budget. Committed fund balance amounts differ from restricted balances in that the constraints on their use do not come from outside parties, constitutional provisions, or enabling legislation.

Assigned – represents amounts which the City intends to use for a specific purpose, but that do not meet the criteria to be classified as restricted or committed. Intent may be stipulated by the City Council or by an official or body to which the City Council delegates authority. Specific amounts that are not restricted or committed in a special revenue, capital projects, debt service or permanent fund are assigned for purposes in accordance with the nature of their fund type or the fund’s primary purpose. Assignments within the general fund convey that the intended use of those amounts is for a specific purpose that is narrower than the general purposes of the City itself. 133
CITY OF SELMA | JUNE 30, 2024
Notes to the Basic Financial Statements
30 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) E. Financial Statement Amounts (Continued)
Fund Balances – Governmental Funds (Continued)
Unassigned – represents amounts which are unconstrained in that they may be spent for any purpose. Only the general fund reports a positive unassigned fund balance. Other governmental funds might report a negative balance in this classification because of overspending for specific purposes for which amounts had been restricted, committed or assigned.

When an expenditure is incurred for which committed, assigned, or unassigned fund balances are available, the City considers amounts to have been spent first out of committed funds, then assigned funds, and finally unassigned funds.

Net Position
In the government-wide financial statements and proprietary fund financial statements, net position is classified as follows:

Net Investment in Capital Assets – This component of net position consists of capital assets, net of accumulated depreciation/amortization, reduced by the outstanding balances of debt that are attributable to the acquisition, construction, or improvement of those assets.

Restricted – This component of net position is the amount of the assets, deferred outflows of resources, liabilities, and deferred inflows of resources that are not included in the determination of net investment in capital assets reduced by liabilities and deferred inflows of resources related to those assets.

Unrestricted – This component of net position is the amount of the assets, deferred outflows of resources, liabilities, and deferred inflows of resources that are not included in the determination of net investment in capital assets or the restricted component of net position.

When expenses are incurred for purposes for which both restricted and unrestricted components of net position are available, the City’s policy is to apply the restricted component of net position first, then the unrestricted component of net position as needed.

Deferred Outflows/Inflows of Resources
In addition to assets, the Statement of Financial Position reports a separate section for deferred outflows of resources.

This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period(s) and so will not be recognized as an outflow resource (expense/expenditure) until then. The City has two items that qualify for reporting in this category, deferred outflows related to pensions and deferred outflows related to OPEB.

In addition to liabilities, the Statement of Financial Position reports a separate section for deferred inflows of resources.

The separate financial element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time. These amounts are deferred and recognized as an inflow of resources in the period that the amounts become available. The City has three types of deferred inflows which arise only under a full accrual basis of accounting, deferred inflows related to pensions, deferred inflows related to OPEB, and deferred inflows related to leases.

Unavailable revenues arise only under the modified accrual basis of accounting and are reported only on the governmental funds balance sheet.
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Notes to the Basic Financial Statements
31 NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) E. Financial Statement Amounts (Continued)
Other Postemployment Benefits (OPEB)
For purposes of measuring the net OPEB liability, deferred outflows/inflows of resources related to OPEB, and OPEB expense have been determined on the same basis. For this purpose, benefit payments are recognized when currently due and payable in accordance with the benefit terms.

Generally accepted accounting principles require that the reported results must pertain to liability and asset information within certain defined timeframes. For this report, the following timeframes are used.

Valuation Date June 30, 2022
Measurement Date June 30, 2023
Measurement Period June 30, 2022 to June 30, 2023
Estimates
The preparation of basic financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses/expenditures during the reporting period. Actual results could differ from those estimates.
135
CITY OF SELMA | JUNE 30, 2024
Notes to the Basic Financial Statements
32 NOTE 2 – COMPLIANCE AND ACCOUNTABILITY
A. Deficit Fund Balance or Fund Net Position of Individual Funds The following are funds having deficit fund balances or fund net position at year-end:

Deficit
Fund Name Amount
Nonmajor Special Revenue Funds
CMAQ Grant Fund 40,018 $
CDBG Grant Fund 280,658
ABC Grant Fund 72
DOJ Bynes Grant Fund 2,476
High Speed Rail CVTC Fund 233,247
Transit Oriented Development Fund 6,000
SB2 Planning Grant Program Fund 47,938
FEMA Fire Grant 8,895
Prop 68 Park Grant Special Revenue Fund 320,874
Tactical Urbanism Grant 1,831
Major Enterprise Funds
Garbage Fund 147,790
Nonmajor Enterprise Funds
Cultural Arts Fund 137,768
Nonmajor Internal Service Funds
Employee Benefit Fund 285,047
NOTE 3 – CASH AND INVESTMENTS
Cash and investments as of June 30, 2024 were classified in the accompanying financial statements as follows:

Statement of net position:

Cash and investments 46,902,109 $
Restricted cash and investments with fiscal agent 7,779,196 Fiduciary funds:

Cash and investments 593,086
Restricted cash and investments with fiscal agent 360,033 Total cash and investments $ 55,634,424
Cash and investments as of June 30, 2024 consisted of the following:

Cash on hand $ 1,675
Deposits with financial institutions 22,494,638
Investments 33,138,111
Total cash and investments $ 55,634,424
136
CITY OF SELMA | JUNE 30, 2024
Notes to the Basic Financial Statements
33 NOTE 3 – CASH AND INVESTMENTS (Continued)
A. Investment Authorized by the California Government Code and the City’s Investment Policy The table below identifies the investment types that are authorized for the City by the California Government Code (or the City’s investment policy, where more restrictive). The table also identifies certain provisions of the California Government Code (or the City’s Investment Policy, where more restrictive) that address interest rate risk, credit risk, and the concentration of credit risk. This table does not address investment of debt proceeds held by bond trustees that are governed by the provisions of debt agreements of the City, rather than the general provisions of the California Government Code or the City’s investment policy.

Maximum Maximum
Maximum Percentage Investment
Maturity of Portfolio in One Issuer
Local Agency Investment Fund (State Pool) N/A None None US Treasury Obligations N/A None None
US Government Agency Issues N/A None None
Insured Passbook on Demand Deposits with
Banks and Savings and Loans N/A None None
Certificate of Deposits 5 years None None
Bankers Acceptances 180 days 40% 30%
Commercial Paper 270 days 25% 10%
Mutual Funds (must be comprised of eligible securities
permitted under this policy) N/A 20% 10%
Money Market Funds (must be compromised of eligible
securities permitted under this policy) N/A 20% 10%
Authorized Investment Type
The investment policy allows for the above investments which have equal safety and liquidity as all other allowed investments. Maturity depends on the cash needs of the City. 137
CITY OF SELMA | JUNE 30, 2024
Notes to the Basic Financial Statements
34 NOTE 3 – CASH AND INVESTMENTS (Continued)
B. Investment Authorized by Debt Agreement
Investment of debt proceeds held by bond trustees are governed by provisions of the debt agreements, rather than the general provisions of the California Government Code or the City’s investment policy. The table below identifies the investment types that are authorized for investments held by bond trustees. The table also identifies certain provisions of these debt agreements that address interest-rate risk, credit risk, and concentration of credit risk.

Maximum Maximum
Maximum Percentage Investment
Maturity of Portfolio in One Issuer
Local Agency Investment Fund (State Pool) N/A None $50 million US Treasury Obligations N/A None None
US Government Agency Issues N/A None None
Insured Passbook on Demand Deposits with
Banks and Savings and Loans N/A None None
Certificate of Deposits 1 year None None
Bankers Acceptances 1 year None None
Commercial Paper N/A None None
Mutual Funds (must be comprised of eligible securities
permitted under this policy) N/A None None
Money Market Funds (must be compromised of eligible
securities permitted under this policy) N/A None None
Investment Agreements N/A None None
Authorized Investment Type
The investment policy allows for the above investments which have equal safety and liquidity as all other allowed investments. Maturity depends on the cash needs of the City.

C. Interest Rate Risk
Interest rate risk is the risk that the changes in market interest rates will adversely affect the fair value of an investment.

Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in market interest rates. One of the ways that the City manages its exposure to interest rate risk is by purchasing a combination of short-term and longer-term investments and by timing cash flows from maturity so that a portion of the portfolio is maturing or coming close to maturity evenly over time as necessary to provide the cash flow and liquidity needed for operations.

Information about the sensitivity of the fair value of the City’s investments (including investments held by the bond trustee) to market interest rate fluctuations is provided by the following table that shows the distribution of the City’s investments by maturity:
12 Months
Amount or Less
State Investment Pool $ 24,998,882 $ 24,998,882
PARS Section 115 Pension Trust 655,146 655,146
Held by Bond Trustee:

Money Market Funds 7,484,083 7,484,083
Total investments $ 33,138,111 33,138,111 $
Investment Type
138
CITY OF SELMA | JUNE 30, 2024
Notes to the Basic Financial Statements
35 NOTE 3 – CASH AND INVESTMENTS (Continued)
D. Investments with Fair Values Highly Sensitive to Interest Rate Fluctuations The City has no investments (including investments held by bond trustees) that are highly sensitive to interest-rate fluctuations (to a greater degree than already indicated in the information provided above).

E. Disclosures Relating to Credit Risk
Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment.

This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Presented below is the minimum rating required by (where applicable) the California Government Code, the City’s investment policy, or debt agreements, and the actual Standard and Poor’s rating as of fiscal year end for each investment type.

Ratings as of Fiscal Year End
Minimum
Amount Legal Rating Not Rated AAAm
State Investment Pool $ 24,998,882 N/A 24,998,882 $ $ - PARS Section 115 Investment Trust 655,146 N/A 655,146 - Held by Bond Trustee:

Money Market Funds 7,484,083 N/A 7,484,083 -
Total investments $ 25,654,028 33,138,111 $ 7,484,083 $ Investment Type
F. Concentration of Credit Risk
The investment policy of the City of Selma contains no limitations on the amount that can be invested with any one issuer beyond that stipulated by the California Government Code. There were no investments in any one issuer that represented 5% or more of the total investments.

G. Custodial Credit Risk
Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a government will not be able to recover its deposits or will not be able to recover collateral securities that are in the possession of an outside party. The custodial credit risk for investments is the risk that, in the event of the failure of the counterparty (example: broker-dealer) to a transaction, a government will not be able to recover the value of its investment or collateral securities that are in the possession of another party. The California Government Code and the City’s investment policy do not contain legal or policy requirements that would limit the exposure to custodial credit risk for deposits or investments, other than the following provision for deposits: The California Government Code requires that a financial institution secure deposits made by state or local governmental units by pledging securities in an undivided collateral pool held by a depository regulated under state laws (unless so waived by the governmental unit).

The fair value of the pledged securities and the collateral pool must equal at least 110% of the total amount deposited by the public agencies. California law also allows financial institutions to secure City deposits by pledging first trust deed mortgage notes having a value of 150% of the secured public deposits.

As of June 30, 2024, the carrying amount of the City’s bank deposits was $22,494,640, and the respective bank balances totaled $22,811,007, the total amount of which was collateralized with pooled securities held by the financial institution’s trust department. These securities are held in the name of the financial institution and not in the name of the City.

As of June 30, 2024, none of the City’s deposits with financial institutions in excess of federal depository insurance limits were held in uncollateralized accounts. In addition, as of June 30, 2024, no investments were held by the same brokerdealer (counterparty) that was used by the City to purchase the securities. 139
CITY OF SELMA | JUNE 30, 2024
Notes to the Basic Financial Statements
36 NOTE 3 – CASH AND INVESTMENTS (Continued)
H. Investment in State Investment Pool
The City is a voluntary participant in the Local Agency Investment Fund (LAIF) that is regulated by the California Government Code under the oversight of the Treasurer of the State of California. The fair value of the City’s investment in this pool is reported in the accompanying financial statements at amounts based upon the City’s pro rata share of the value provided by LAIF for the entire LAIF portfolio (in relation to the amortized cost of that portfolio). The balance available for withdrawal is based on the accounting records maintained by LAIF, which are recorded on an amortized cost basis.

I. Fair Value Measurements
The City categorizes its fair value measurement within the fair value hierarchy established by generally accepted accounting principles. The hierarchy is based on the relative inputs used to measure the fair value of the investments. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements).

The three levels of the fair value hierarchy are described as follows:

Level 1 – Inputs to the valuation methodology are unadjusted quoted prices for identical assets in active markets that the City has the ability to access.

Level 2 – Inputs to the valuation methodology include:
 Quoted prices for similar assets in active markets;
 Quoted prices for identical or similar assets in inactive markets;  Inputs other than quoted prices that are observable for the asset;  Inputs that are derived principally from or corroborated by observable market data by correlation or other means.

Level 3 – Inputs to the valuation methodology are unobservable and significant to the fair value measurement.

Unobservable inputs reflect the City’s own assumptions about the inputs market participants would use in pricing the asset (including assumptions about risk). Unobservable inputs are developed based on the best information available in the circumstances and may include the City’s own data.

The asset’s level within the hierarchy is based on the lowest level of input that is significant to the fair value measurement. Valuation techniques used need to maximize the use of observable inputs and minimize the use of unobservable inputs. The determination of what constitutes observable requires judgment by the City’s management.

City management considers observable data to be the market data, which is readily available, regularly distributed or updated, reliable, and verifiable, not proprietary, and provided by multiple independent sources that are actively involved in the relevant markets.

The categorization of an investment within the hierarchy is based upon the relative observability of the inputs to its fair value measurement and does not necessarily correspond to City Management’s perceived risk of that investment. The methods described may produce a fair value calculation that may not be indicative of net realizable value or reflective of future fair values. The use of different methodologies or assumptions to determine the fair value of certain financial instruments could result in a different fair value measurement at the reporting date.

When available, quoted prices are used to determine fair value. When quoted prices in active markets are available, investments are classified within Level 1 of the fair value hierarchy. When quoted prices in active markets are not available, fair values are based on evaluated prices received by the City’s asset manager from a third-party service provider.
140
CITY OF SELMA | JUNE 30, 2024
Notes to the Basic Financial Statements
37 NOTE 3 – CASH AND INVESTMENTS (Continued)
I. Fair Value Measurements (Continued)
The City has no investments subject to categorization.

Investments not subject to fair value hierarchy:

State Investment Pool $ 24,998,882
PARS Section 115 Investment Trust 655,146
Held with Fiscal Agent:

Money Market Funds 7,484,083
Total investment portfolio $ 33,138,111
NOTE 4 – ACCOUNTS RECEIVABLE
The following is a list of accounts receivable with related allowance for bad debt at June 30, 2024:

Accounts Allowance for Accounts
Fund Name Receivable Doubtful Accounts Receivable, Net
Major Governmental Funds:

General Fund 359,414 $ (81,334) $ 278,080 $
Nonmajor Special Revenue Funds:

Sidewalk Repair Fund 397 (397) -
Foreclosed Home Project 11,453 (6,085) 5,368
Impact Fees Fund 3,798 (3,798) -
Street Maintenance Special Revenue Fund 1,214 (164) 1,050 Major Enterprise Funds:

Ambulance Fund 4,185,147 (1,729,808) 2,455,339
Nonmajor Enterprise Funds:

Pioneer Village Fund 2,080 - 2,080
Cultural Arts Fund 3,960 (3,960) -
Internal Service Funds:

Information Processing Fund - 446 446
Total Accounts Receivable, Net 4,567,909 $ (1,825,546) $ 2,742,363 $ 141
CITY OF SELMA | JUNE 30, 2024
Notes to the Basic Financial Statements
38 NOTE 5 – CAPITAL ASSETS
A. Governmental Activities
Capital asset activity of the governmental activities for the year ended June 30, 2024 was as follows:

Beginning Retirements/ Ending
Balances Additions Adjustments Balances
Governmental activities:

Capital assets not being depreciated/amortized:

Land 7,990,302 $ - $ - $ 7,990,302 $
Land improvements 597,080 - - 597,080
Construction in progress 7,226,222 2,686,652 (5,361,056) 4,551,818 Total capital assets not being depreciated/amortized 7,226,222 11,274,034 (5,361,056) 13,139,200 Capital assets being depreciated/amortized:

Roads and other infrastructure 112,123,219 5,105,862 - 117,229,081 Buildings and improvements 18,307,723 295,859 - 18,603,582 Machinery and equipment 9,777,804 873,904 (525,676) 10,126,032 Intangible assets
Right-to-use leased buildings 379,674 - - 379,674
Right-to-use leased equipment 63,748 414,062 - 477,810
Right-to-use IT subscriptions - 524,476 - 524,476
Total capital assets being depreciated/amortized 6,689,687 141,176,644 (525,676) 147,340,655 Less accumulated depreciation/amortization for:

Roads and other infrastructure (77,998,433) (2,522,916) - (80,521,349) Buildings and improvements (4,866,643) (521,484) - (5,388,127) Machinery and equipment (5,760,439) (678,933) 525,676 (5,913,696) Intangible assets
Right-to-use leased buildings (261,027) (94,919) - (355,946) Right-to-use leased equipment (46,665) (46,419) - (93,084) Right-to-use IT subscriptions (153,588) (50,195) - (203,783) Total accumulated depreciation/amortization (4,018,259) (88,983,402) 525,676 (92,475,985) Total capital assets being depreciated/amortized, net 2,671,428 52,193,242 - 54,864,670 Governmental activities capital assets, net $ 9,897,650 63,467,276 $ (5,361,056) $ 68,003,870 $ Depreciation/amortization was charged to the functions as follows for the year ended June 30, 2024:

General government $ 248,986
Public safety 893,334
Public works 2,626,829
Parks and recreation 150,357
Community development 39,900
Internal Service Funds 58,853
Total governmental activities depreciation/amortization expense 4,018,259 $ 142
CITY OF SELMA | JUNE 30, 2024
Notes to the Basic Financial Statements
39 NOTE 5 – CAPITAL ASSETS (Continued)
B. Business-type Activities
Capital asset activity of the business-type activities for the year ended June 30, 2024 was as follows:

Beginning Retirements/ Ending
Balances Additions Adjustments Balances
Business-type activities
Capital assets not being depreciated/amortized:

Land - $ 554,025 $ - $ 554,025 $
Construction in progress - 625,000 (625,000) -
Total capital assets not being depreciated/amortized 554,025 625,000 (625,000) 554,025 Capital assets being depreciated/amortized:

Buildings and improvements 284,182 111,315 - 395,497
Machinery and equipment 823,809 210,276 - 1,034,085
Intangible assets
Right-to-use leased buildings - 68,203 - 68,203
Total capital assets being depreciated/amortized 321,591 1,176,194 - 1,497,785 Less accumulated depreciation/amortization for:

Buildings and improvements (269,587) (4,752) - (274,339) Machinery and equipment (245,028) (113,499) - (358,527) Intangible assets
Right-to-use leased buildings (13,641) (20,052) - (33,693) Total accumulated depreciation/amortization (131,892) (534,667) - (666,559) Total capital assets being depreciated/amortized, net 189,699 641,527 - 831,226 Business-type activities capital assets, net $ 743,724 1,266,527 $ (625,000) $ 1,385,251 $ Depreciation/amortization was charged to the funds as follows for the year ended June 30, 2024:

Ambulance $ 130,743
Pioneer Village 1,149
Total business-type activities depreciation/amortization expense 131,892 $ 143
CITY OF SELMA | JUNE 30, 2024
Notes to the Basic Financial Statements
40 NOTE 6 – INTERFUND BALANCES AND ACTIVITY
A. Interfund Payables and Interfund Receivables
Balances due to and due from other funds at June 30, 2024, consisted of the following, each of which consist of shortterm cash deficits expected to be recouped through grant reimbursements, additional program revenue exceeding expenditures, or through a subsidy from the General Fund.

Interfund Interfund
Fund Name Receivable Payable
Major Governmental Funds:

General Fund 1,553,269 $ - $
Nonmajor Special Revenue Funds:

CMAQ Grant Fund - 72,075
CDBG Grant Fund 305,100 -
ABC Grant Fund - 12,231
DOJ Bynes Grant Fund - 2,476
ACT Program Fund - 75,071
High Speed Rail CVTC Fund 499,357 -
Transit Oriented Development Fund - 6,000
USDA RBDG Fund - 5,800
SB2 Planning Grant Program Fund - 47,938
Housing Authority Fund 1,180,364 -
FEMA Fire Grant Fund - 87,352
Prop 68 Park Grant Fund 129,300 -
Nonmajor Enterprise Funds:

Pioneer Village Fund - 40,194
Cultural Arts Fund 129,077 -
Internal Service Funds
Employee Benefits Fund 141,298 -
Fiduciary Funds:

Redevelopment Successor Agency Private-Purpose
Trust Fund 1,180,364 -
Total Interfund Balances 2,733,633 $ 2,733,633 $
All amounts due are scheduled to be repaid within one year. 144
CITY OF SELMA | JUNE 30, 2024
Notes to the Basic Financial Statements
41 NOTE 6 – INTERFUND BALANCES AND ACTIVITY (Continued) B. Transfers To and From Other Funds
The purpose of the majority of transfers is to reimburse a fund that has made an expenditure on behalf of another fund.

The total transfers are as follows:

Fund Name Transfers In Transfers Out
Major Governmental Funds:

General Fund $ 5,087,619 $ 2,394,996
Capital Projects Fund 7,680,649 -
Nonmajor Special Revenue Funds:

Citizens' Tax Initiative - Measure S Fund 1,873,962 -
Public Safety Fund - 70,000
AB 1913 Grant Fund - 12,140
Street Gas Tax Fund - 4,652
Street Measure C Fund 509,130 -
Landscape and Lighting Assessment Fund - 8,440
CDBG Grant Fund 23,974 -
ACT Program Fund - 14,229
FEMA Disaster Grant - 13,955
Street Maintenance Special Revenue Fund - 63,720
Nonmajor Debt Service Funds:

Debt Service Fund 917,488 7,041,422
Major Enterprise Funds:

Ambulance Fund 1,406,771 -
Transit Fund 314,859 -
Nonmajor Enterprise Funds:

Pioneer Village Fund 15,000 927
Cultural Arts Fund 51,600 5,238
Internal Service Funds:

Fleet Maintenance Fund - 20,976
Building and Utility Fund 20,913 -
Total Transfers $ 13,776,330 13,776,330 $
145
CITY OF SELMA | JUNE 30, 2024
Notes to the Basic Financial Statements
42 NOTE 6 – INTERFUND BALANCES AND ACTIVITY (Continued) C. Internal Balances
Internal balances are presented in the government-wide financial statements only. They represent the net interfund receivables and payables remaining after the elimination of all such balances within governmental and business-type activities.

NOTE 7 – LONG-TERM LIABILITIES
The following is a summary of changes in the City’s long-term liabilities for the fiscal year ended June 30, 2024:

Balance at
July 1, 2023 Balance at Due Within
(Restated) Increases Decreases June 30, 2024 One Year
Governmental activities:
1994 Revenue Bonds 90,000 $ - $ (90,000) $ - $ - $
2017 General Obligations Bonds 3,575,000 - (185,000) 3,390,000 - 2017 General Obligations Bonds - Premium - 105,475 (4,395) 101,080 - Subtotal - 3,770,475 (279,395) 3,491,080 -
Direct placements and borrowings:
2015 Lease Revenue Bonds - 2,622,578 (257,205) 2,365,373 265,153 2022 Pension Obligation Bond - 14,583,000 (28,000) 14,555,000 298,000 2024A Lease Revenue Bond 7,282,000 - - 7,282,000 137,000 Financed Purchases:
2016 Fire Truck 168,753 - (54,656) 114,097 56,236
Danko Wildland Vehicle 84,651 - (41,490) 43,161 43,161
PD MDT Equipment 139,355 - - 139,355 55,793
Total Financed Purchases 139,355 253,404 (96,146) 296,613 155,190 Total direct placement and borrowings
and financed purchases 7,421,355 17,458,982 (381,351) 24,498,986 855,343 Leases payable 147,629 414,063 (189,963) 371,729 122,876 Subscriptions payable 197,288 - (29,333) 167,955 123,765 Compensated absences 1,079,484 1,044,338 (816,101) 1,307,721 413,585 Total governmental activities $ 8,914,902 22,618,712 $ (1,696,143) $ 29,837,471 $ 1,515,569 $ Business-type activities:

Leases payable 35,322 $ - $ (35,322) $ - $ - $
Compensated absences 100,431 308,447 (194,002) 214,876 104,595 Total business-type activities $ 343,769 100,431 $ (229,324) $ 214,876 $ 104,595 $ 146
CITY OF SELMA | JUNE 30, 2024
Notes to the Basic Financial Statements
43 NOTE 7 – LONG-TERM LIABILITIES (Continued)
A. 1994 Revenue Bonds
On December 23, 2015, the City of Selma issued $4,344,619 Lease Obligation Refunding Bonds with an average interest rate of 3.09% to advance refund $3,940,000 of outstanding 2010 Lease Revenue Refunding Bonds with an average interest rate of 7.00% and partial refunding of 1994 Revenue Bonds of $450,000 with an average interest rate of 6.0%.

The interest is payable semi-annually on February 1st and August 1st, commencing February 1, 2016. The bonds mature annually at various amounts through February 1, 2030. The bond program continues to be in default of its debt service reserve requirement, but the trustee believes there are sufficient assets remaining in Trust to service the remaining Bonds Outstanding. The bonds are payable from revenues and all other money deposited in any fund or account pursuant to this indenture. The 1994 revenue bonds were paid off during fiscal year 2024.

The Bonds were issued to partially refinance the City of Selma Financing Authority’s previously issued 1994 Revenue Bonds in the principal amount of $450,000, of which $380,000 remained outstanding at June 30, 2016. As a result, the $450,000 is considered defeased and the liability for this issue has been removed from the Long-Term Liabilities of the Governmental Activities Debt.

B. Series 2017 General Obligation Bonds
On July 6, 2017, the City of Selma issued $4,000,000 Series 2017 General Obligation Bonds, bearing interest rates varying from 2.0% to 4.0% payable semi-annually on February 1, and August 1, commencing February 1, 2018. The bonds mature annually at various amounts through August 1, 2047. The bonds are general obligations of the City. Payable solely from property taxes levied by the City and collected by the County of Fresno. The principal balance on Series 2017 General Obligation Bonds at June 30, 2024 was $3,390,000.

The Bonds are being issued to finance the costs of acquiring and constructing a new police station and associated improvements, and to pay the costs of issuing the Bonds. The bonds were authorized at an election of the registered voters of the City held on November 6, 2016 at which more than two-thirds of the persons voting on the proposition voted to authorize the issuance and sale of the bonds.

There is a provision in the loan whereby in the event of default, the unpaid aggregate principal components of the loan and the interest accrued thereon, will become immediately due and payable. 147
CITY OF SELMA | JUNE 30, 2024
Notes to the Basic Financial Statements
44 NOTE 7 – LONG-TERM LIABILITIES (Continued)
B. Series 2017 General Obligation Bonds (Continued)
The annual debt service requirements for the Series 2017 General Obligation Bonds are as follows:

Fiscal Years Ending June 30 Principal Interest Total
2025 $ - $ 64,106 $ 64,106
2026 95,000 126,788 221,788
2027 100,000 123,363 223,363
2028 100,000 119,363 219,363
2029 105,000 115,263 220,263
2030-2034 600,000 511,838 1,111,838
2035-2039 725,000 388,969 1,113,969
2040-2044 855,000 248,263 1,103,263
2045-2048 66,400 810,000 876,400
Total 3,390,000 $ 1,764,353 $ 5,154,353 $
C. Series 2015 Refunding Lease Obligations
On December 23, 2015, the City of Selma issued $4,344,619 Series 2015 Refunding Lease Obligations Bonds, bearing interest of 3.09% payable semi-annually on February 1st and August 1st, commencing February 1, 2016. The bonds mature annually at various amounts through February 1, 2032. The bonds are payable from revenues and all other monies on deposit in any fund or account pursuant to this indenture. The principal balance on the Series 2015 Refunding Lease Obligation Bond at June 30, 2024 was $2,365,373.

The Bonds were issued to refinance the City of Selma Financing Authority’s previously issued 2010 Lease Revenue Refunding Bonds outstanding of $3,940,000 and partial refinance of their 1994 Revenue Bonds of $450,000. As a result, the 2010 Lease Revenue Refunding Bonds and the $450,000 1994 Revenue Bonds are considered defeased and the liability for these issues have been removed from the Long-Term Liabilities of the Governmental Activities.

There is a provision in the loan whereby in the event of default, the unpaid aggregate principal components of the loan and the interest accrued thereon, will become immediately due and payable.

The annual debt service requirements for the Series 2015 Refunding Lease Obligations are as follows:

Fiscal Years Ending June 30 Principal Interest Total
2025 $ 265,153 $ 73,090 $ 338,243
2026 273,346 64,897 338,243
2027 281,793 56,450 338,243
2028 290,500 47,743 338,243
2029 299,476 38,767 338,243
2030-2032 59,624 955,105 1,014,729
Total $ 340,571 2,365,373 $ 2,705,944 $
148
CITY OF SELMA | JUNE 30, 2024
Notes to the Basic Financial Statements
45 NOTE 7 – LONG-TERM LIABILITIES (Continued)
D. Series 2022 Taxable Pension Obligation Bonds
On August 30, 2022, the City of Selma issued $14,583,000 Series 2022 Taxable Pension Obligation Bonds, bearing interest of 4.30% payable semi-annually on February 1st and August 1st, commencing August 1, 2024. The bonds mature annually at various amounts through August 1, 2043. The bonds are payable from revenues and all other monies on deposit in any fund or account pursuant to this indenture. The principal balance on the Series 2022 Taxable Obligation Bonds at June 30, 2024 was $14,555,000.

The Bonds were issued to refund a portion of the City’s pension obligations to the California Public Employees’ Retirement System (CalPERS).

There is a provision in the loan whereby in the event of default, the unpaid aggregate principal components of the loan and the interest accrued thereon, will become immediately due and payable.

The annual debt service requirements for the Series 2022 Taxable Pension Obligation Bonds are as follows:

Fiscal Years Ending June 30 Principal Interest Total
2025 $ 298,000 $ 619,458 $ 917,458
2026 311,000 606,365 917,365
2027 325,000 592,691 917,691
2028 339,000 578,415 917,415
2029 354,000 563,515 917,515
2030-2034 2,722,000 2,540,225 5,262,225
2035-2039 4,557,000 1,721,226 6,278,226
2040-2044 628,123 5,649,000 6,277,123
Total 14,555,000 $ 7,850,018 $ 22,405,018 $
E. Series 2024A Lease Revenue Bond
On March 15, 2024, the City of Selma issued $7,282,000 Series 2024A Lease Revenue Bonds, bearing interest of 4.93% payable semi-annually on February 1st and August 1st, commencing August 1, 2024. The bonds mature annually at various amounts through February 1, 2049. The bonds are payable from revenues and all other monies on deposit in any fund or account pursuant to this indenture. The principal balance on the Series 2024A Lease Revenue Bonds at June 30, 2024 was $7,282,000.

The Bonds were issued to finance the acquisition, construction, and improvement of wastewater collection infrastructure projects in the City for the purpose of future development.

There is a provision in the loan whereby in the event of default, the unpaid aggregate principal components of the loan and the interest accrued thereon, will become immediately due and payable. 149
CITY OF SELMA | JUNE 30, 2024
Notes to the Basic Financial Statements
46 NOTE 7 – LONG-TERM LIABILITIES (Continued)
E. Series 2024A Lease Revenue Bond (Continued)
The annual debt service requirements for the Series 2024A Lease Revenue Bonds are as follows:

Fiscal Years Ending June 30 Principal Interest Total
2025 $ 137,000 $ 315,125 $ 452,125
2026 162,000 352,249 514,249
2027 170,000 344,262 514,262
2028 179,000 335,881 514,881
2029 187,000 327,056 514,056
2030-2034 1,084,000 1,487,381 2,571,381
2035-2039 1,379,000 1,192,567 2,571,567
2040-2044 1,754,000 817,345 2,571,345
2045-2049 340,417 2,230,000 2,570,417
Total 7,282,000 $ 5,512,283 $ 12,794,283 $
F. Financed Purchases
The City has entered into multiple lease agreements for financing the acquisition of police vehicles, fire trucks, police and fire equipment, and computer equipment. The titles to the assets are transferred to the City after the last payment and, accordingly, are not considered leases in accordance with GASB 87 – Leases. Rather, each of these agreements are considered financed purchases for accounting purposes. These financed purchases have interest rates varying from 2.4% to 3.68%, with the final payment on these leases due in 2028.

There is a provision in the financed purchase agreement whereby in the event of default, the City could be required to return the financed assets to the seller. The City’s financed purchases are as follows:
2016 Financed Purchase for Fire Truck
In March 2016 the City entered into a financed purchase agreement with Santander Leasing for a fire truck with a purchase price of $510,694. Annual payments of $59,533 for 10 years. The effective interest rate is 3.42% per annum. The balance outstanding at June 30, 2024, was $114,097.

The annual debt service requirements for the 2016 financed purchase for the fire truck at June 30, 2024 are as follows:

Fiscal Years Ending June 30 Principal Interest Total
2025 $ 56,236 $ 3,297 $ 59,533
2026 1,672 57,861 59,533
Total $ 4,969 114,097 $ 119,066 $
150
CITY OF SELMA | JUNE 30, 2024
Notes to the Basic Financial Statements
47 NOTE 7 – LONG-TERM LIABILITIES (Continued)
F. Financed Purchases (Continued)
2020 Financed Purchase for Danko Wildland Vehicle
In March 2020, the City entered into a financed purchase agreement with Umpqua Bank for the acquisition of a Danko emergency vehicle with a purchase price of $201,019. The agreement calls for semi-annual payments of $21,922 for five years. The effective interest rate is 3.16%. The balance outstanding at June 30, 2024 is $43,161.

The annual debt service requirements for the emergency vehicle at June 30, 2024 are as follows:

Fiscal Years Ending June 30 Principal Interest Total
2025 $ 684 43,161 $ $ 43,845
Total $ 684 43,161 $ 43,845 $
2024 Financed Purchase for Police Equipment
In May 2024, the City entered into a financed purchase agreement with NCL Government Capital for police equipment with a purchase price of $139,355. The agreement calls for annual payments of $31,667. The effective interest rate is

6.70%. The balance outstanding at June 30, 2024 is $139,355.

The annual debt service requirements for the police equipment at June 30, 2024 are as follows:

Fiscal Years Ending June 30 Principal Interest Total
2025 $ 55,793 $ 6,763 $ 62,556
2026 26,068 5,599 31,667
2027 27,815 3,852 31,667
2028 1,988 29,679 31,667
Total 139,355 $ 18,202 $ 157,557 $
151
CITY OF SELMA | JUNE 30, 2024
Notes to the Basic Financial Statements
48 NOTE 7 – LONG-TERM LIABILITIES (Continued)
G. Compensated Absences
The liability for vested leave (vacation, compensated time off, holiday) earned but not used in governmental funds is expensed and established as a liability and is reported in the government-wide Statement of Net Position in the governmental activities column. Vested leave of proprietary funds (ambulance fund) is recorded as an expense and liability of that fund as the benefits accrue. No liability is recorded for non-vesting leave such as sick leave.

H. Fiduciary Long-Term Debt
The following is a summary of changes in the Redevelopment Successor Agency’s long-term liabilities for the fiscal year ended June 30, 2024:

Balance at Balance at Due Within
June 30, 2023 Increases Decreases June 30, 2024 One Year 2010A Tax Allocation Bonds $ 760,000 - $ (370,000) $ 390,000 $ 390,000 $ Direct placements and borrowings:
- 2,490,000 (85,000) 2,405,000 90,000
Total direct placement and borrowings - 2,490,000 (85,000) 2,405,000 90,000 Total long-term liabilities $ - 3,250,000 $ (455,000) $ 2,795,000 $ 480,000 $ 2001 Industrial Park Limited Obligation
Improvement Bonds
2010A Tax Allocation Bonds
The former Selma Redevelopment Agency issued $3,600,000 tax allocation bonds, with the rate of 2.875-5.750% to refund previous refunding bonds 2001A and 2004A. The bonds mature in September 2024. Bonds outstanding at June 30, 2024 were $390,000 and are held in the City’s Redevelopment Successor Agency Private-Purchase Trust Funds. There is a provision in the loan whereby in the event of default, the unpaid aggregate principal components of the loan and the interest accrued thereon, will become immediately due and payable.

The annual debt service requirements for the 2010A Tax Allocation Bonds June 30, 2024 were as follows:

Fiscal Years Ending June 30 Principal Interest Total
2025 $ 11,213 390,000 $ 401,213 $
Totals 390,000 $ 11,213 $ 401,213 $
152
CITY OF SELMA | JUNE 30, 2024
Notes to the Basic Financial Statements
49 NOTE 7 – LONG-TERM LIABILITIES (Continued)
H. Fiduciary Long-Term Debt (Continued)
2001 Industrial Park Limited Obligation Improvement Bonds The former Selma Redevelopment Agency issued limited obligation bonds in the amount of $3,561,890. The interest rate was 5% and the final payment is scheduled for September 2040. Bonds outstanding at January, 2012 were transferred to the Successor Agency on February 1, 2012 due to the dissolution of the Redevelopment Agency. The balance outstanding at June 30, 2024 was $2,405,000 and is held in the City’s Redevelopment Successor Agency Private-Purpose Trust Funds.

There is a provision in the loan whereby in the event of default, the unpaid aggregate principal components of the loan and the interest accrued thereon, will become immediately due and payable.

The annual debt service requirements for the 2001 Industrial Park Limited Obligation Bonds June 30, 2024 are as follows:

Fiscal Years Ending June 30 Principal Interest Total
2025 $ 118,000 90,000 $ 208,000 $
2026 95,000 113,375 208,375
2027 100,000 108,500 208,500
2028 105,000 103,375 208,375
2029 110,000 98,000 208,000
2030-2034 630,000 400,500 1,030,500
2035-2039 810,000 221,750 1,031,750
2040-2044 25,625 465,000 490,625
Totals 2,405,000 $ 1,189,125 $ 3,594,125 $
NOTE 8 – LEASES
A. Leases as Lessor
In January 2014, the City leased two parcels of land to a third party. The lease, which is recorded in the General Fund, has an initial lease term of five years with four five-year extensions, all of which the City anticipates exercising. The City receives an average monthly payment of $1,743 for the lease. The City recognized $14,342 in lease revenue and $8,076 in interest revenue during the current fiscal year related to this lease. As of June 30, 2024, the City’s receivable for lease payments was $241,517. Also, the City has a deferred inflow of resources associated with this lease that will be recognized as revenue over the lease term. As of June 30, 2024, the balance of the deferred inflow of resources was $207,955.

In November 2005, the City leased 14,000 square feet of real property to a third party. The lease, which is split 50% to the Pioneer Village Fund and 50% to the Cultural Arts Fund, has an initial lease term of 26 years with two five-year extensions.

The City received payments of $1,600 per month. The City recognized $7,042 in lease revenue and $13,685 in interest revenue during the current fiscal year related to this lease. As of June 30, 2024, the City’s receivable for lease payments was $192,479. Also, the City has a deferred inflow of resources associated with this lease that will be recognized as revenue over the lease term. As of June 30, 2024, the balance of the deferred inflow of resources was $122,068. 153
CITY OF SELMA | JUNE 30, 2024
Notes to the Basic Financial Statements
50 NOTE 8 – LEASES (Continued)
B. Leases as Lessee
In November 2019, the City entered into a five-year lease agreement as lessee for copy machines, which is recorded in the General Overhead Fund. An initial lease liability was recorded in the amount of $63,748 during fiscal year 2020. As of June 30, 2024, the value of the lease liability was $4,717. The City is required to make monthly principal and interest payments of $1,119. The lease has an interest rate of 4.75%. The copy machines have an estimated useful life of five-years. The value of the right-to-use asset as of the end of the current fiscal year was $4,333 and had accumulated amortization of $59,415.

In October 2020, the City entered into a one-year lease agreement with three one-year extensions that the City anticipates exercising, as lessee for the CVTC building lease. This lease is recorded as a governmental activity and had an initial lease liability in the amount of $379,674. As of June 30, 2024, the value of the lease liability was $24,653. The City is required to make monthly principal and interest payments averaging $8,262. The lease has an interest rate of 3.25%. The building has an estimated useful life of four years. The value of the right-to-use asset as of the end of the current fiscal year was $23,728 and had accumulated amortization of $355,946.

In January 2022, the City entered into a three-year lease agreement as lessee for an ambulance storage facility. This lease is recorded in the Ambulance Fund and had an initial lease liability in the amount of $55,895. As of June 30, 2024, the City prepaid its lease through December 2024. The City is required to make monthly principal and interest payments averaging $1,931. The lease had an interest rate of 3.25%. The storage facility has an estimated useful life of three years. The value of the right-to-use asset as of the end of the current fiscal year was $34,510 and had accumulated amortization of $33,693.

In December 2023, the City entered into a five-year lease agreement as lessee for police body worn cameras. This lease is recorded in the Measure S Fund and had an initial lease liability in the amount of $298,967. As of June 30, 2024, the value of the lease liability was $227,264. The City is required to make annual principal and interest payments of $69,381. The lease has an interest rate of 8.50%. The body worn cameras have an estimated useful life of five years. The value of the right-to-use asset as of the end of the current fiscal year was $266,679 and had accumulated amortization of $32,288.

In June 2024, the City entered into a five-year lease agreement as the lessee for two vehicles. This lease is recorded in the General Fund and the Building and Utility Internal Service Fund, with initial lease liabilities of $57,851 and $57,245, respectively. As of June 30, 2024, the lease liabilities were at $57,850 and $57,245, respectively. The City is required to make monthly principal and interest payments of $617 and $1,149. The lease carries an interest rate of 8.50%. The vehicles have an estimated useful life of five years. As of June 30, 2024 the value of the right-to-use assets were $57,157 and $56,558, with accumulated amortization of $694 and $687, respectively.

The future principal and interest lease payments as of June 30, 2024, are as follows:

Governmental Activities
Fiscal Years Ending June 30 Principal Interest Total
2025 $ 122,876 $ 26,133 $ 149,009
2026 70,024 20,550 90,574
2027 76,030 14,545 90,575
2028 82,551 8,024 90,575
2029 944 20,248 21,192
Totals 371,729 $ 70,196 $ 441,925 $
154
CITY OF SELMA | JUNE 30, 2024
Notes to the Basic Financial Statements
51 NOTE 9 – SUBSCRIPTION BASED INFORMATION TECHNOLOGY ARRANGEMENTS (SBITAs) A. SBITAs as Lessee
In fiscal year 2023, the City entered into a two-year SBITA as lessee for management software, which has been recorded in the General Fund. An initial SBITA liability was recorded in the amount of $21,607 during fiscal year 2023. As of June 30, 2024, the value of the SBITA liability was $9,331. The City is required to make monthly principal and interest payments of $960. The SBITA has an interest rate of 6.25%. The software has a two-year subscription term. The value of the right-to-use software as of the end of the current fiscal year was $9,074 and had accumulated amortization of $12,533. In accordance with GASB 96, certain variable and other payments are not included in the measurement of the subscription liability. There were no variable or other payments in the current year.

In fiscal year 2023, the City entered into a three-year SBITA as lessee for human resources software, which has been recorded in the General Fund. An initial SBITA liability was recorded in the amount of $204,795 during fiscal year 2023. As of June 30, 2024, the value of the SBITA liability was $95,537. The City is required to make annual principal and interest payments ranging from $61,124 through $110,562, in fiscal years 2023 through 2025. The SBITA has an interest rate of

7.50%. The software has a three-year subscription term. The value of the right-to-use software as of the end of the current fiscal year was $105,811 and had accumulated amortization of $94,387. In accordance with GASB 96, certain variable and other payments are not included in the measurement of the subscription liability. There were no variable or other payments in the current year.

In fiscal year 2023, the City entered into a five-year SBITA as lessee for budget software, which has been recorded in the General Fund. An initial SBITA liability was recorded in the amount of $81,844 during fiscal year 2023. As of June 30, 2024, the value of the SBITA liability was $63,087. The City is required to make annual principal and interest payments of approximately $21,000 each year. The SBITA has an interest rate of 5.00%. The software has a four and a half-year subscription term. The value of the right-to-use software as of the end of the current fiscal year was $103,855 and had accumulated amortization of $34,619. In accordance with GASB 96, certain variable and other payments are not included in the measurement of the subscription liability. There were no variable or other payments in the current year.

In fiscal year 2023, the City entered into a five-year SBITA as lessee for permitting software, which has been paid in advance and is recorded in the General Fund. The software has a four-year subscription term. The value of the right-to-use software as of the end of the current fiscal year was $97,356 and had accumulated amortization of $62,244.

In accordance with GASB 96, certain variable and other payments are not included in the measurement of the subscription liability. There were no variable or other payments in the current year.

The future principal and interest SBITA payments as of June 30, 2024, are as follows:

Governmental Activities
Fiscal Years Ending June 30 Principal Interest Total
2025 $ 123,765 $ 14,906 $ 138,671
2026 20,944 2,210 23,154
2027 1,162 23,246 24,408
Totals $ 167,955 18,278 $ 186,233 $
155
CITY OF SELMA | JUNE 30, 2024
Notes to the Basic Financial Statements
52 NOTE 10 – PENSION PLAN
A. General Information
Plan Description
All qualified permanent and probationary employees are eligible to participate in the Public Agency Cost Sharing MultipleEmployer Plan (Plan) administered by the California Public Employees’ Retirement System (CalPERS). The Plan consists of individual rate plans (benefit tiers) within a safety risk pool (police and fire) and a miscellaneous risk pool (all other). Plan assets may be used to pay benefits for any employer rate plan of the safety and miscellaneous pools. Accordingly, rate plans within the safety or miscellaneous pools are not separate plans under GASB Statement No. 68. Individual employers may sponsor more than one rate plan in the miscellaneous or safety risk pools. The City sponsors five rate plans (two miscellaneous and three safety). Benefit provisions under the Plan are established by State statute and City resolution.

CalPERS issues publicly available reports that include a full description of the pension plan regarding benefit provisions, assumptions and membership information that can be found on the CalPERS website.

Benefits Provided
CalPERS provides service retirement and disability benefits, annual cost of living adjustments and death benefits to plan members, who must be public employees and beneficiaries. Benefits are based on years of credited service, equal to one year of full-time employment. Members with five years of total service are eligible to retire at age 50 with statutorily reduced benefits. All members are eligible for non-duty disability benefits after 10 years of service. The death benefit is one of the following: the Basic Death Benefit, the 1957 Survivor Benefit, or the Optional Settlement 2W Death Benefit.

The cost-of-living adjustments for the Plan are applied as specified by the Public Employees’ Retirement Law. 1st Tier PEPRA
Prior to Prior to
Hire date January 1, 2013 January 1, 2013
Benefit formula 2.7% @ 55 2% @ 62
Benefit vesting schedule 5 years service 5 years service Benefit payments monthly for life monthly for life
Retirement age 50 - 63 52 - 67
Monthly benefits, as a % of eligible compensation 1.426% to 2.418% 1.0% to 2.5% Required employee contribution rates 8.000% 7.750%
Required employer contribution rates 15.170% 7.680%
1st Tier PEPRA Police PEPRA Fire
Prior to Prior to Prior to
Hire date January 1, 2013 January 1, 2013 January 1, 2013 Benefit formula 2% @ 50 2.7% @ 57 2.7% @ 57
Benefit vesting schedule 5 years service 5 years service 5 years service Benefit payments monthly for life monthly for life monthly for life Retirement age 50 - 55 50 - 57 50 - 57
Monthly benefits, as a % of eligible compensation 2.0% to 2.7% 2.0% to 2.7% 2.0% to 2.7% Required employee contribution rates 9.000% 13.750% 13.750% Required employer contribution rates 19.950% 13.540% 13.540% Safety
Miscellaneous
156
CITY OF SELMA | JUNE 30, 2024
Notes to the Basic Financial Statements
53 NOTE 10 – PENSION PLAN (Continued)
A. General Information (Continued)
Beginning in fiscal year 2016, CalPERS collects employer contributions for the Plan as a percentage of payroll for the normal cost portion as noted in the rates above and as a dollar amount for contributions toward the unfunded liability.

The dollar amounts are billed on a monthly basis. The City did not require a contribution for the unfunded liability for the fiscal year ended June 30, 2024.

Contributions
Section 20814(c) of the California Public Employees’ Retirement Law requires that the employer contribution rates for all public employers be determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rate. Funding contributions for the Plans are determined annually on an actuarial basis as of June 30 by CalPERS. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the year, with an additional amount to finance unfunded accrued liability. The City is required to contribute the difference between the actuarially determined rate and the contribution rate of the employees.

The City’s contributions to the plan recognized as pension expense for the year ended June 30, 2024 were $17,101,672.

B. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions As of June 30, 2024 the City reported a net pension liability for its proportionate share of the net pension liability of the Plan of $5,633,183.

The City’s net pension liability for the Plan is measured as the proportionate share of the net pension liability. The net pension liability of the Plan is measured as of June 30, 2023, and the total pension liability for the Plan used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2022, rolled forward to June 30, 2023, using standard update procedures. The City’s proportion of the net pension liability was based on a projection of the City’s long-term share of contributions to the pension plan relative to the projected contributions of all participating employers, actuarially determined. The City’s proportionate share of the net pension liability for the Plan as of June 30, 2022 and 2023 was as follows:

Proportion - June 30, 2022 0.1670%
Proportion - June 30, 2023 0.0452%
Change - Increase (Decrease) (0.1218%)
For the year ended June 30, 2024 the City recognized pension expense of $4,157,380. At June 30, 2024 the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:

Deferred Outflows Deferred Inflows
of Resources of Resources
Pension contributions subsequent to measurement date $ 1,328,682 $ - Changes of assumptions 333,293 -
Differences between actual and expected experience 363,300 39,097 Net differences between projected and actual earnings on plan investments 827,319 -
Change in employer's proportion 37,636 7,775,769
Differences between the employer's actual contributions and the employer's proportionate share of contributions 351,534 10,672,629 Total $ 8,166,400 13,562,859 $
157
CITY OF SELMA | JUNE 30, 2024
Notes to the Basic Financial Statements
54 NOTE 10 – PENSION PLAN (Continued)
B. Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions (Continued) $1,328,682 reported as deferred outflows of resources related to contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended June 30, 2025. Other amounts reported as deferred outflow of resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows:

Year Ended
June 30
2025 $ 1,268,860
2026 1,246,165
2027 1,529,371
2028 23,381
2029 -
Thereafter -
C. Actuarial Assumptions
The total pension liabilities in the June 30, 2022 actuarial valuations were determined using the following actuarial assumptions:

Valuation Date June 30, 2022
Measurement Date June 30, 2023
Actuarial Cost Method Entry- Age Normal Cost Method
Actuarial Assumptions:

Discount Rate 6.90%
Inflation 2.30%
Payroll Growth 2.80%
Projected Salary Increase Varies by Entry Age and Service Investment Rate of Return 6.90% (1)
Mortality Derived using CalPERS' Membership
Data for all Funds (2)
(1) Net of pension plan investment expenses, including inflation (2) The mortality table was developed based on CalPERS-specific data. The rates incorporate Generational Mortality to capture ongoing mortality improvement using 80% of Scale MP 2020 published by the Society of Actuaries. 158
CITY OF SELMA | JUNE 30, 2024
Notes to the Basic Financial Statements
55 NOTE 10 – PENSION PLAN (Continued)
D. Discount Rate
The discount rate used to measure the total pension liability was 6.90%. The projection of cash flows used to determine the discount rate assumed that contributions from plan members will be made at the current member contribution rates and that contributions from employers will be made at statutorily required rates, actuarially determined. Based on those assumptions, the Plan’s fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on plan investments was applied to all periods of projected benefit payments to determine the total pension liability.

The long-term expected rate of return on pension plan investments was determined using a building-block method in which expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class.

In determining the long-term expected rate of return, CalPERS took into account both short-term and long-term market return expectations as well as the expected PERF cash flows. Using historical returns of all the funds’ asset classes, expected compound (geometric) returns were calculated over the short-term (first 10 years) and the long-term (11+ years) using a building-block approach. Using the expected nominal returns for both short-term and long-term, the present value of benefits was calculated for each fund. The expected rate of return was set by calculating the single equivalent expected return that arrived at the same present value of benefits for cash flows as the one calculated using both short-term and long-term returns. The expected rate of return was then set equivalent to the single equivalent rate calculated above and adjusted to account for assumed administrative expenses.

The expected real rates of return by asset class are as follows:

Asset Class
Assumed Asset
Allocation
Real Return
Years 1-10
(1,2)
Global equity – cap-weighted 30.0% 4.54%
Global equity non-cap-weighted 12.0% 3.84
Private Equity 13.0% 7.28
Treasury 5.0% 0.27
Mortgage-backed Securities 5.0% 0.50
Investment Grade Corporates 10.0% 1.56
High Yield 5.0% 2.27
Emerging Market Debt 5.0% 2.48
Private Debt 5.0% 3.57
Real Assets 15.0% 3.21
Leverage -5.0% -0.59
Total 100.0%
(1) An expected inflation of 2.30% used for this period. (2) Figures are based on the 2021-22 Asset Liability Management study. 159
CITY OF SELMA | JUNE 30, 2024
Notes to the Basic Financial Statements
56 NOTE 10 – PENSION PLAN (Continued)
D. Discount Rate (Continued)
Sensitivity of the Proportionate Share of the Net Pension Liability to Changes in the Discount Rate The following presents the City’s proportionate share of the net pension liability for each Plan, calculated using the discount rate for each Plan, as well as what the City’s proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1-percentage point lower or 1-percentage point higher than the current rate:

Discount Rate -1%

5.90%
Current Discount
Rate 6.90%
Discount Rate +1%

7.90%
$ 5,633,183 15,264,340 $ (2,260,272) $
E. Pension Plan Fiduciary Net Position
Detailed information about each pension plan’s fiduciary net position is available in the separately issued CalPERS financial reports.

F. Payable to the Pension Plan
The City had $485,791 of contributions payable to the pension plan as of June 30, 2024.

NOTE 11 – OTHER POSTEMPLOYMENT BENEFITS (OPEB)
A. Plan Description
The City participates in the CalPERS medical program under the Public Employees’ Medical and Hospital and Care Act (PEMHCA). This coverage requires the employee to satisfy the requirements for retirement under CalPERS, which requires (1) attainment of age 50 (age 52, if a new miscellaneous member to CalPERS on or after January 1, 2013) with 5 years of State or public agency service or (2) an approved disability retirement.

The City offers medical, dental, and vision coverage to qualifying retirees. The City is obligated to contribute toward the cost of retiree medical coverage for the retiree’s lifetime or until coverage is discontinued. The City has an “unequal contribution” resolution with CalPERS, executed in 2001. This resolution defines the City’s contribution toward active employee medical premiums to be the PEMHCA minimum employer contribution (MEC). The MEC was $157 per month in 2024.

The City’s contribution toward retiree medical benefits is determined by multiplying together the following three items:
 5% times
 The number of prior years the employer has been contracted with PEMHCA times.  The contribution the employer provides for active employees (i.e., the MEC).

The amount payable by the City for retirees is $157 per month for 2024. 160
CITY OF SELMA | JUNE 30, 2024
Notes to the Basic Financial Statements
57 NOTE 11 – OTHER POSTEMPLOYMENT BENEFITS (OPEB) (Continued) B. Employees Covered
As of June 30, 2022 actuarial valuation, the following current and former employees were covered by the benefit terms under the plan:

Active employees 114
Inactive employees, spouses, or beneficiaries currently receiving benefit payments 32 Inactive employees entitled to, but not yet receiving benefits - Total 146
C. Net OPEB Liability
The City’s net OPEB liability was measured as of June 30, 2023, and the total OPEB liability used to calculate the net OPEB liability was determined by an actuarial valuation as of June 30, 2022.

Actuarial Assumptions
The total OPEB liability in the June 30, 2022 actuarial valuation was determined using the following actuarial methods of assumptions:

Measurement Date June 30, 2023
Valuation Date June 30, 2022
Funding Method Entry Age Normal Cost, level percentage of pay Asset Valuation Method N/A; the plan is not being funded through a trust Municipal Bond Index Fidelity Municipal Bond AA 20 Year Maturity Yield Discount Rate 3.86% as of June 30, 2023

3.69% as of June 30, 2022
Participants Valued Only current active employees and retired participants and covered dependents are valued. No future entrants are considered in this evaluation.

Salary Increase 3.0% per year, since benefits do not depend on salary, this is used only to allocate the cost of benefits between service years.

General Inflation Rate 2.5% per year
Healthcare Cost Trend Rates 6.50% as of January 1, 2025, decreasing .10% per year to 4.90% for years 2076 and thereafter.

Mortality Improvements MacLeod Watts Scale 2022 generationally from 2017.

Medicare Eligibility Absent contrary data, all individuals are assumed to be eligible for Medicare Part A and Part B at age 65.
161
CITY OF SELMA | JUNE 30, 2024
Notes to the Basic Financial Statements
58 NOTE 11 – OTHER POSTEMPLOYMENT BENEFITS (OPEB) (Continued) D. Discount Rate
The City is currently financing its OPEB liability on a pay-as-you-go basis. The discount rate used in this valuation is based on the Fidelity Muni Bond AA 20 Year maturity yield. As of the beginning and end of the Measurement Period, use of this index results in discount rates of 3.69% as of June 30, 2023 and 3.89% as of June 30, 2024.

Changes in the OPEB Liability
The changes in the net OPEB liability for the Plan were as follows:

Total OPEB
Liability
OPEB Fiduciary
Net Position
Net OPEB
Liability
Balance at June 30, 2023
(Measurement Date June 30, 2022) $ - 4,380,406 $ 4,380,406 $ Changes recognized for the measurement period:

Service cost 359,265 - 359,265
Interest on total OPEB liability 172,355 - 172,355
Changes of assumptions (112,126) - (112,126)
Contributions:

Employer - City's contribution - 67,143 (67,143)
Employer - Implicit subsidy - 70,438 (70,438)
Benefit payments, including refunds of employee
contributions (67,143) (67,143) -
Implicit rate subsidy fulfilled (70,438) (70,438) -
Net changes - 281,913 281,913
Balance at June 30, 2024
(Measurement Date June 30, 2023) $ - 4,662,319 $ 4,662,319 $ Increase (Decrease)
Sensitivity of the Net OPEB Liability to Changes in the Discount Rate The discount rate used for the fiscal year end 2024 is 3.86%. The following presents the net OPEB liability of the City if it were calculated using a discount rate that is one percentage point lower or one percentage point higher than the current rate, for measurement period ended June 30, 2023:

Discount Rate -1%

2.86%
Current Discount Rate

3.86%
Discount Rate +1%

4.86%
$ 4,662,319 5,383,929 $ 4,077,400 $
162
CITY OF SELMA | JUNE 30, 2024
Notes to the Basic Financial Statements
59 NOTE 11 – OTHER POSTEMPLOYMENT BENEFITS (OPEB) (Continued) D. Discount Rate (Continued)
Sensitivity of the Net OPEB Liability to Changes in the Healthcare Cost Trend Rates The healthcare cost trend was assumed to start at 6.5% (effective January 1, 2025) and grade down to 3.9% in the year 2076 and thereafter. The following presents the net OPEB liability of the City, as well as what the City’s net OPEB liability would be if it were calculated using healthcare cost trend rates that are 1-percentage-point lower or 1-percentage-point higher than the current healthcare cost trend rates:
1% Decrease
Current Healthcare Cost
Trend Rates 1% Increase
$ 3,966,153 $ 4,662,319 $ 5,551,522
Payable to the OPEB Plan
The City did not have any contributions payable to the OPEB plan June 30, 2024.

OPEB Expense and Deferred Outflows/Inflows Related to OPEB For the fiscal year ended June 30, 2024, the City recognized OPEB expense of $158,507. As of fiscal the year ended June 30, 2024, the City reported deferred outflows and inflows of resources related to OPEB from the following sources.

Deferred Outflows Deferred Inflows
of Resources of Resources
OPEB contributions subsequent to measurement date 132,884 $ - $ Changes of assumptions 575,081 1,368,593
Differences between actual and expected experience 2,024,710 - Total 707,965 $ 3,393,303 $
The $132,884 reported as deferred outflows of resources related to contributions subsequent to the June 30, 2023 measurement date will be recognized as a reduction of the net OPEB liability during the fiscal year ending June 30, 2025.

Other amounts reported as deferred outflows of resources related to OPEB will be recognized as expense as follows:

Year Ended
June 30
2025 $ (373,113)
2026 (328,464)
2027 (303,301)
2028 (339,409)
2029 (357,315)
Thereafter (1,116,620)
163
CITY OF SELMA | JUNE 30, 2024
Notes to the Basic Financial Statements
60 NOTE 12 – DEFERRED OUTFLOWS/INFLOWS OF RESOURCES
In addition to assets, the Statement of Net Position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position or fund balance that applies to a future period(s) and thus, will not be recognized as an outflow of resources (expense/expenditure) until then. The City has pension and OPEB-related items that qualify to be reported in deferred outflows of resources. The pension and OPEB-related deferred outflows of resources are described in detail in Notes 10 and 11, respectively.

In addition to liabilities, the Statement of Net Position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position or fund balance that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time. The City has four types of items that qualify for reporting in this category and are unavailable revenues, pension deferrals, OPEB deferrals, and inflows from right-to-use leases where the City is a lessor.

The City has pension-related items that qualify to be reported in deferred inflows of resources. The pension-related deferred inflows of resources are described in detail in Note 10.

The City has OPEB-related items that qualify to be reported in deferred inflows of resources. The OPEB-related deferred inflows of resources are described in detail in Note 11.

The City has lease-related items that qualify to be reported in deferred inflows of resources. The lease-related deferred inflows of resources are described in detail in Note 8.

Unavailable revenues arise only under a modified accrual basis of accounting and are reported only in the governmental funds balance sheet. Deferred inflows of resources reported in the governmental funds for unavailable revenues were as follows on June 30, 2024:

Fund Name Unavailable Revenues
Major Governmental Funds:

Local Transportation Special Revenue Fund $ 1,865,977
Nonmajor Special Revenue Funds:

AB 1913 Grant Fund 94,663
Total Unavailable Revenue 1,960,640 $
164
CITY OF SELMA | JUNE 30, 2024
Notes to the Basic Financial Statements
61 NOTE 13 – RISK MANAGEMENT
The City participates with other public entities in a joint venture under a joint powers agreement that established the Central San Joaquin Valley Risk Management Authority (CSJVRMA). The relationship between the City and CSJVRMA is such that CSJVRMA is not a component unit of the City for financial reporting purposes.

The City is covered for the first $1,000,000 of each general liability claim and $500,000 of each workers’ compensation claim through the CSJVRMA. The City has the right to receive dividends or the obligation to pay assessments based on a formula that, among other expenses, charges the City’s account for liability losses under $50,000 and workers’ compensation losses under $50,000. The SCJVRMA participates in an excess pool that provides general liability coverage from $1,000,000 to $29,000,000. The CSJVRMA participates in an excess pool that provides workers’ compensation coverage from $500,000 to $5,000,000 and purchases excess reinsurance above $5,000,000 to the statutory limit.

The CSJVRMA is a consortium of fifty-four (54) cities in the San Joaquin Valley, California. It was established under the provisions of California Government Code Section 6500 et seq. The CSJVRMA is governed by a Board of Directors which meets three times per year, consisting of one member appointed by each member city. The day-to-day business is handled by a management group employed by the CSJVRMA.

At the termination of the joint powers agreement and after all claims have been settled, any excess or deficit will be divided among the cities in accordance with its governing documents.

The summary financial position and results of operations for CSJVRMA, as of June 30, 2024, is presented as follows:

Total assets $ 179,635,612
Total liabilities 144,400,470
Total net position $ 35,235,142
Total revenues for the year $ 89,306,501
Total expenses for the year 94,324,180
Change in net position $ (5,017,679)
NOTE 14 – EMPLOYEE BENEFITS
Effective January 1, 2024, the City began operating a self-insured health benefits program for eligible employees and their dependents, covering both medical and pharmacy claims. The City contracts with third-party administrators to process and pay claims on its behalf.

The City records a liability for claims incurred but not reported (IBNR) to ensure the full cost of services rendered during the fiscal year is reflected in the financial statements. The IBNR estimate includes the expected cost of medical and pharmacy claims incurred prior to June 30, 2024, but paid after that date.

As of June 30, 2024, the City recorded an IBNR liability of $176,377 in its Employee Benefits internal service fund. This estimate was developed by a qualified independent actuary using industry-standard completion factor methodologies and data provided by the City and its third-party administrators. Because the City’s self-insured plan was newly implemented in 2024, the actuary relied on a combination of the City’s limited claims data and external benchmarks to develop the liability. A margin for credibility was applied to account for the uncertainty inherent in a first-year program.

The City expects its IBNR estimates to become more accurate in future years as additional claims history is accumulated. 165
CITY OF SELMA | JUNE 30, 2024
Notes to the Basic Financial Statements
62 NOTE 15 – COMMITMENTS AND CONTINGENCIES
A. Contingencies
The City participates in grant programs which are governed by various rules and regulations of the grantor agencies. Costs charged to the respective grant programs are subject to audit and adjustment by the grantor agencies; therefore, to the extent that the City has not complied with the rules and regulations governing the grants, refunds of any money received may be required and the collectability of any related receivables may be impaired. In the opinion of the City, there are no significant contingent liabilities relating to compliance with the rules and regulations governing the respective grants; therefore, no provision has been recorded in the accompanying basic financial statements for such contingencies.

B. Litigation
The City is currently a party to various pending lawsuits and claims. These legal matters encompass a range of issues and are associated with expected losses that, individually, fall within the range of $0 to $400,000. The outcome of these legal proceedings remains uncertain, and the ultimate financial impact on the City will depend on their resolution.

Furthermore, the City participates in the CSJVRMA for general liability and workers' compensation coverages. In the event of any adverse financial outcomes resulting from these cases, the City has corresponding coverage in these insurance policies, which will help mitigate the financial impact.

For additional information regarding the City's risk management strategy and insurance coverage, please refer to Note 13 in the financial statements.

C. Federal Grant Programs
The City participates in a number of federally assisted grant programs. Receipts from these grant programs are subject to audit to determine if the monies were expended in accordance with the appropriate statutes, grant terms, and regulations. The City believes no significant liabilities would result from any such audits.

NOTE 16 – RESTATEMENT OF BEGINNING NET POSITION/FUND BALANCE A. Error Correction
During the fiscal year ended 2024, the City identified an error in the prior-year financial statements related to an overstatement of grant receivables in the CMAQ Grant Fund, a nonmajor special revenue fund. A cash receipt totaling $57,685 was received in prior fiscal years but was not properly recognized against the grant receivable at the time of receipt. As a result, the beginning fund balance of the CMAQ Grant Fund and the beginning net position of governmental activities have been restated accordingly.

Additionally, the City identified an error in the prior-year financial statements related to an overstatement of its subscription liability in governmental activities. The overstatement, totaling $109,257, was recorded in the prior fiscal year but was erroneously recognized as a subscription liability in the accrual basis of accounting. As a result, the beginning net position of governmental activities have been restated accordingly. 166
CITY OF SELMA | JUNE 30, 2024
Notes to the Basic Financial Statements
63 NOTE 16 – RESTATEMENT OF BEGINNING NET POSITION/FUND BALANCE (Continued) B. Fund Reclassifications – Major and Nonmajor Funds
During the fiscal year ended 2024, the City conducted an annual review of its fund structure. As part of this review and in compliance with GASB Statement No. 100, Accounting Changes and Error Corrections, the City identified necessary reclassifications to enhance transparency, improve financial reporting accuracy, and ensure consistency with updated accounting standards. As a result, the following funds were reclassified:

Fund Name Previous Classification New Classification Reason for Reclassification State-Funded Capital Projects Major Major and nonmajor
Merged into existing Capital Projects Fund, and segregated the Prop 68 Grant Fund as a nonmajor fund, as part of a fund simplification initiative.

Street Maintenance Fund Major Nonmajor
The decrease in overall activity caused the fund to no longer meet the criteria for a major fund, resulting in its
reclassification as nonmajor.

AB74 Storm Drain Appropriation Nonmajor Major
The increase in activity in the current year met the criteria for a major fund designation.

Capital Projects Fund Nonmajor Major
The increase in activity, along with the consolidation of other funds in the current year, met the criteria for a major fund designation.

These reclassifications have been applied retrospectively to prior-period financial statements for comparability. The following table summarizes the impact of these reclassifications on beginning fund balances and net position:

Fund Financial Statements
AB74 Nonmajor
Storm Drain Street Capital Projects State-Funded Governmental Government-Wide Description Appropriation Maintenance Fund Capital Projects Funds Activities Fund balance, as previously reported, June 30, 2023 $ 2,345,152 - $ $ 4,390,494 - $ $ 16,602,346 $ 87,163,401 Error correction - - - - (57,685) 51,572
Change from major to major fund - 4,519,794 - (4,519,794) - - Change from nonmajor to major fund (1,186) - 703,174 (701,988) - - Change from major to nonmajor fund (2,345,152) - - 129,300 2,215,852 - Fund balance, as restated, June 30, 2023 (1,186) $ - $ 5,222,968 $ - $ 18,058,525 $ 87,214,973 $ 167
64 REQUIRED SUPPLEMENTARY INFORMATION
168
65 BUDGETARY COMPARISON SCHEDULES
169
CITY OF SELMA | FOR THE YEAR ENDED JUNE 30, 2024
Budgetary Comparison Schedule
General Fund
The notes to the budgetary comparison schedules are an integral part of this statement. 66 Budgeted Amounts Variance with
Original Final Actual Final Budget

REVENUES
Taxes $ 14,224,500 14,224,500 $ 13,990,263 $ (234,237) $ Licenses and permits 552,300 552,300 647,033 94,733
Intergovernmental 258,638 108,638 185,200 (73,438)
Charges for services 1,043,575 1,008,575 1,285,494 241,919 Fines 32,000 32,000 99,347 67,347
Franchise fees 1,118,100 1,118,100 1,171,830 53,730
Use of money and property 55,000 55,000 578,352 523,352 Miscellaneous 63,275 63,275 184,809 121,534
Total revenues 17,347,388 17,162,388 18,142,328 794,940

EXPENDITURES
Current:

General government 2,995,727 2,949,145 3,342,309 (346,582) Public safety 12,396,643 12,358,021 12,964,123 (567,480) Public works 1,586,838 1,568,625 1,738,822 (151,984)
Community development 1,973,599 1,930,034 1,383,954 589,645 Recreation 970,824 959,064 985,787 (14,963)
Capital outlay 2,882,273 2,834,678 995,689 1,886,584
Debt service:

Principal 344,738 344,738 493,065 (148,327)
Interest and fiscal charges 970,525 970,525 126,357 844,168 Total expenditures 24,121,167 23,914,830 22,030,106 2,091,061 Excess (deficiency) of revenues over
(under) expenditures (6,773,779) (6,752,442) (3,887,778) 2,886,001

OTHER FINANCING SOURCES (USES)
Proceeds from long-term debt - - 356,818 356,818
Operating transfers in 5,129,664 5,073,664 5,087,619 (42,045) Operating transfers out (1,750,732) (1,694,732) (2,394,996) (644,264) Total other financing sources (uses) 3,378,932 3,378,932 3,049,441 (329,491) Net change in fund balance $ (3,394,847) (3,373,510) $ (838,337) 2,556,510 $ Fund balance - beginning 22,297,446
Fund balance - ending $ 21,459,109
170
CITY OF SELMA | FOR THE YEAR ENDED JUNE 30, 2024
Budgetary Comparison Schedule
Local Transportation Fund
The notes to the budgetary comparison schedules are an integral part of this statement. 67 Budgeted Amounts Variance with
Original Final Actual Final Budget

REVENUES
Intergovernmental $ - - $ - $ - $
Total revenues - - - -

EXPENDITURES
Current:

Capital outlay 469,000 469,000 15,278 453,722
Total expenditures 469,000 469,000 15,278 453,722
Net change in fund balance $ (469,000) (469,000) $ (15,278) 453,722 $ Fund balance - beginning 124,042
Fund balance - ending $ 108,764
171
CITY OF SELMA | FOR THE YEAR ENDED JUNE 30, 2024
Budgetary Comparison Schedule
AB74 Storm Drain Appropriation Fund
The notes to the budgetary comparison schedules are an integral part of this statement. 68 Budgeted Amounts Variance with
Original Final Actual Final Budget

REVENUES
Intergovernmental $ 2,215,100 2,215,100 $ 1,471,002 $ (744,098) $ Total revenues 2,215,100 2,215,100 1,471,002 (744,098)

EXPENDITURES
Current:

Capital outlay 2,215,100 2,215,100 1,469,816 745,284
Total expenditures 2,215,100 2,215,100 1,469,816 745,284 Excess (deficiency) of revenues over
(under) expenditures - - 1,186 1,186
Net change in fund balance $ - - $ 1,186 1,186 $
Fund balance (deficit) - beginning, as
previously presented -
Change within financial reporting entity
(nonmajor to major fund) (1,186)
Fund balance (deficit) - beginning (restated) (1,186)
Fund balance (deficit) - ending $ -
172
CITY OF SELMA | FOR THE YEAR ENDED JUNE 30, 2024
Notes to the Budgetary Comparison Schedules
69 NOTE 1 – BUDGETARY INFORMATION
The City follows the following procedures, annually, in establishing the budgetary data reflected in the budgetary comparison schedules:

1. The City Manager submits to the City Council a proposed budget for the fiscal year commencing the following July 1. The budget includes proposed expenditures and the means of financing them.

2. The City Council reviews the proposed budget at specially scheduled sessions, which are open to the public. The Council also conducts a public hearing on the proposed budget to obtain comments from interested persons.

3. Prior to July 1, the budget is legally adopted through passage of an ordinance. This budget is reported as Original Budget in the budgetary comparison schedule.

4. During the fiscal year, changes to the adopted budget may be authorized, as follows:
a. Items requiring City Council action – appropriation of fund balance reserves; transfers of appropriations between funds; appropriation of any non-departmental revenue; new interfund loans or advances; and creation of new capital projects or increases to existing capital projects. b. Items delegated to the City Manager – transfers between departments within funds; appropriation of unbudgeted departmental revenues; and approval of transfers which increase salary and benefit appropriations.
c. Items delegated to the department head – allocation of departmental appropriations to line-item level.

5. Formal budgetary integration is employed as a management tool for all funds. Annual budgets are legally adopted and amended as required for the general, special revenue, and enterprise funds. Project length budgets are adopted for the capital projects funds. All budgets are prepared on a basis consistent with generally accepted accounting principles (GAAP), and budgetary comparisons for the general and major special revenue funds are presented on that basis in the Required Supplementary Information. A debt service payment schedule for the debt service funds is also approved as part of the budget process.

6. Budget amounts are reflected after all authorized amendments and revisions. This budget is reported as the Final Budget in the budgetary comparison schedules.

7. For each legally adopted operating budget, expenditures may not exceed budgeted appropriations at the activity level. The legal appropriation basis is at the level called “department”. A “department” for legal appropriation purposes may be a single organization or an entire department having multiple organizations within the same fund, or an entire fund.

The City incurred expenditures in excess of appropriations in the following amounts for the year ended June 30, 2024:

General Fund
Current:

General government $ 346,582
Public safety 567,480
Public works 151,984
Recreation 14,963
Debt service:

Principal 148,327
The expenditures in excess of appropriations were covered by available fund balance. 173
70 PENSION PLANS
174
CITY OF SELMA | FOR THE YEAR ENDED JUNE 30, 2024
Cost-Sharing Multiple-Employer Defined Benefit Plan Schedule of Proportionate Share of Net Pension Liability and Related Ratios as of the Measurement Date Last 10 Years 71 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Proportion of the net pension liability 0.1561% 0.1545% 0.1541% 0.1516% 0.1552% 0.1566% 0.1553% 0.1932% 0.1670% 0.0452%Proportionate share of the net pension liability $ 9,807,862 $ 10,605,845 $ 13,333,370 $ 15,039,456 $ 14,960,228 $ 16,045,851 $ 16,896,802 $ 10,448,324 $ 19,292,622 $ 5,633,183 Covered payroll $ 4,971,474 $ 5,067,196 $ 5,180,244 $ 5,245,257 $ 5,221,695 $ 5,772,652 $ 6,508,727 $ 6,797,007 $ 7,056,196 $ 8,773,824 Proportionate share of the net pension liability as
a percentage of covered payroll 197.28% 209.30% 257.39% 286.72% 286.50% 277.96% 259.60% 153.72% 273.41% 64.20% Plan fiduciary net position as a percentage of the plan's total pension liability 0.00% 76.44% 71.54% 70.65% 72.04% 71.43% 71.47% 83.25% 71.11% 92.02%NOTES TO THE SCHEDULEChanges of Assumptions -None Changes in Benefit Terms - In 2022, SB 1168 increased the standard retiree lump sum death benefit from $500 to $2,000 for any death occurring on or after July 1, 2023. For pooled plans this is a class 3 benefit and there is no normal cost surcharge. The impact on the unfunded liability is included in the pool's differences between expected and actual experience. 175
CITY OF SELMA | FOR THE YEAR ENDED JUNE 30, 2024
Cost-Sharing Multiple-Employer Defined Benefit Plan Schedule of Contributions Last 10 Years 72 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Actuarially determined contribution $ 1,218,507 1,043,044 $ 1,346,519 $ 1,429,014 $ 1,661,317 $ 2,331,764 $ 2,137,645 $ 2,324,210 $ 2,481,998 $ 1,328,682 $ Contributions in relation to the actuarially determined contributions (1,218,507) (1,043,044) (1,346,519) (1,429,014) (1,661,317) (2,331,764) (2,137,645) (2,324,210) (17,101,672) (1,328,682) Contribution deficiency (excess) $ - - $ - $ - $ - $ - $ - $ - $ (14,619,674) $ - $ Covered payroll $ 5,180,244 5,067,196 $ 5,245,257 $ 5,221,695 $ 5,772,652 $ 6,508,727 $ 6,797,007 $ 7,056,196 $ 8,773,824 $ 8,663,587 $ Contributions as a percentage of covered payroll 20.58% 23.52% 25.67% 27.37% 28.78% 35.83% 31.45% 32.94% 28.29% 15.34% 176
CITY OF SELMA | FOR THE YEAR ENDED JUNE 30, 2024
OPEB Single-Employer Defined Benefit Plan
Schedule of Changes in Net OPEB Liability and Related Ratios Last 10 Years*
73 2018 2019 2020 2021 2022 2023 2024
Total OPEB Liability:

Service cost 375,557 $ 329,996 $ 335,680 $ 391,898 $ 499,348 $ 584,855 $ 359,265 $ Interest on total OPEB liability 164,777 196,593 213,125 213,638 154,782 143,138 172,355 Differences between expected
and actual experience - - - (1,087,910) - (1,695,504) - Changes in assumption (546,300) (50,785) 465,642 10,962 549,896 (1,435,149) (112,126) Benefit payments (103,626) (34,854) (129,028) (147,078) (129,794) (174,366) (137,581) Net change in total OPEB liability (40,820) 372,178 885,419 (618,490) 1,074,232 (2,577,026) 281,913 Total OPEB liability - beginning 5,244,093 5,284,913 5,616,271 6,501,690 5,883,200 6,957,432 4,380,406 Total OPEB liability - ending (a) 5,616,271 5,244,093 6,501,690 5,883,200 6,957,432 4,380,406 4,662,319 Fiduciary Net Position:

Employer contributions 34,854 103,626 129,028 147,078 129,794 174,366 137,581 Benefit payments (103,626) (34,854) (129,028) (147,078) (129,794) (174,366) (137,581) Net change in plan fiduciary net position - - - - - - - Fiduciary net position - beginning - - - - - - -
Fiduciary net position - ending (b) - - - - - - -
Net OPEB (asset) liability - ending (a)-(b) $ 5,616,271 5,244,093 $ 6,501,690 $ 5,883,200 $ 6,957,432 $ 4,380,406 $ 4,662,319 $ Covered-employee payroll $ 6,330,599 6,169,019 $ 6,913,761 $ 7,816,318 $ 8,535,199 $ 9,571,745 $ 11,506,302 $ Net OPEB liability as a percentage of
covered-employee payroll 85.01% 88.72% 94.04% 75.27% 81.51% 45.76% 40.52% *Schedule is intended to show information for ten years. Additional information will be displayed as it becomes available.

NOTES TO THE SCHEDULE
Changes of Assumptions - Discount rate increased from 3.69% as of June 30, 2023 to 3.86% as of June 30, 2024. 177
74 COMBINING FUND FINANCIAL STATEMENTS
178
75 NONMAJOR GOVERNMENTAL FUNDS
Special revenue funds are used to account for and report the proceeds of specific revenue sources that are restricted or committed to expenditures for specified purposes.

Debt service funds are used to account for and report financial resources that are restricted, committed and/or assigned to expenditures for principal and interest.

Capital projects funds are used to account for all financial resources that are restricted, committed or assigned to expenditure for capital outlays.
179
CITY OF SELMA | JUNE 30, 2024
Nonmajor Governmental Funds
Combining Balance Sheet
76 Total Nonmajor
Special Revenue Debt Service Capital Projects Governmental Funds Fund Funds Funds
ASSETS
Cash and investments $ 675,607 15,045,976 $ 212,233 $ 15,933,816 $ Cash with fiscal agents 8,869 - - 8,869
Accounts receivable, net 6,418 - - 6,418
Interest receivable 75,510 - 75,510 -
Intergovernmental receivables 1,664,570 - 1,664,570 -
Due from the Successor Agency 1,180,364 - 1,180,364 -
Prepaid expenses - 8,799 - 8,799
Total assets $ 684,476 17,981,637 $ 212,233 $ 18,878,346 $

LIABILITIES
Accounts payable $ - 1,272,230 $ - $ 1,272,230 $
Accrued wages/benefits - 62,449 - 62,449
Deposits - 5,000 - 5,000
Interfund payables - 1,242,700 - 1,242,700
Total liabilities - 2,582,379 - 2,582,379

DEFERRED INFLOWS OF RESOURCES
Unavailable revenue - 94,663 - 94,663
Total deferred inflows of resources - 94,663 - 94,663

FUND BALANCES
Restricted for:

Streets and roads 7,834,161 - - 7,834,161
Public safety 452,023 - - 452,023
Community development 2,989,245 - - 2,989,245
Debt service - 684,476 - 684,476
Capital projects 4,550,861 - 212,233 4,763,094
Committed for:

Streets and roads 35,759 - - 35,759
Community development 381,204 - - 381,204
Recreation 3,351 - - 3,351
Unassigned - (942,009) - (942,009)
Total fund balances 684,476 15,304,595 212,233 16,201,304 Total liabilities, deferred inflows
of resources, and fund balances $ 684,476 17,981,637 $ 212,233 $ 18,878,346 $ 180
CITY OF SELMA | FOR THE YEAR ENDED JUNE 30, 2024
Nonmajor Governmental Funds
Combining Statement of Revenues, Expenditures and Changes in Fund Balances 77 Total Nonmajor
Special Revenue Debt Service Capital Projects Governmental Funds Fund Funds Funds

REVENUES
Taxes 637,848 $ - $ - $ 637,848 $
Intergovernmental 6,860,546 - - 6,860,546
Charges for services 835,828 - - 835,828
Fines 13,771 - - 13,771
Use of money and property 310,401 5,323 - 315,724
Assessments 282,759 214,484 - 497,243
Loan repayments 1,170 - - 1,170
Miscellaneous - 315,330 - 315,330
Total revenues 219,807 9,257,653 - 9,477,460

EXPENDITURES
Current:

General government 546,547 - - 546,547
Public safety 675,518 - - 675,518
Public works 1,950,130 - - 1,950,130
Community development 106,381 - - 106,381
Capital outlay 5,068,946 - - 5,068,946
Debt Service:

Principal 104,546 275,000 - 379,546
Interest and fiscal charges 1,355,919 2,861 - 1,358,780 Total expenditures 1,630,919 8,454,929 - 10,085,848
Excess (deficiency) of revenues over
(under) expenditures (1,411,112) 802,724 - (608,388)

OTHER FINANCING SOURCES (USES)
Proceeds from long-term debt 7,282,000 139,355 - 7,421,355 Operating transfers in 23,974 917,488 - 941,462
Operating transfers out (2,570,228) (7,041,422) - (9,611,650) Total other financing sources (uses) 1,158,066 (2,406,899) - (1,248,833) Net change in fund balance (253,046) (1,604,175) - (1,857,221) Fund balances - beginning, as previously presented 14,749,417 937,522 915,407 16,602,346 Error correction (57,685) - - (57,685)
Change within financial reporting entity
(nonmajor to major fund) 1,186 - (703,174) (701,988)
Change within financial reporting entity
(major to nonmajor fund) - 2,215,852 - 2,215,852
Fund balances - beginning (restated) 937,522 16,908,770 212,233 18,058,525 Fund balances - ending $ 684,476 15,304,595 $ 212,233 $ 16,201,304 $ 181
CITY OF SELMA | FOR THE YEAR ENDED JUNE 30, 2024
Nonmajor Special Revenue Funds Combining Balance Sheet
78 Citizens' Tax Road
Initiative CMAQ Sidewalk Maintenance and
Traffic Safety Measure S Grant Public Safety Repair AB 1913 Grant Street Gas Tax Rehabilitation ASSETS
Cash and investments $ 42,433 $ 3,191,370 $ 169,304 - $ $ 24,006 $ 254,597 $ 1,817,429 $ 315,304 Accounts receivable, net - - - - - - - -
Interest receivable 20,511 - - - - 11,633 - -
Intergovernmental receivables 776 418,754 34,711 6,247 94,663 - 57,408 111,163 Due from the Successor Agency - - - - - - - -
Prepaid expenses 8,799 - - - - - - -
Total assets $ 3,639,434 43,209 $ 34,711 $ 175,551 $ 24,006 $ 349,260 $ 1,886,470 $ 426,467 $

LIABILITIES
Accounts payable $ 8,043 - $ 2,654 $ - $ - $ - $ 49,551 $ - $ Accrued wages and benefits 30,025 - - - - - - -
Deposits - - - - - - - -
Interfund payables - - 72,075 - - - - -
Total liabilities 38,068 - 74,729 - - - 49,551 -

DEFERRED INFLOWS OF RESOURCES
Unavailable revenue - - - - - 94,663 - -
Total deferred inflows of resources - - - - - 94,663 - -

FUND BALANCES
Restricted for:

Streets and roads 43,209 3,601,366 - - - - 1,836,919 426,467 Public safety - - - 175,551 - 254,597 - -
Community development - - - - - - - -
Capital projects - - - - - - - -
Committed for:

Streets and roads - - - 24,006 - - - -
Community development - - - - - - - -
Recreation - - - - - - - -
Unassigned - - (40,018) - - - - -
Total fund balances 3,601,366 43,209 (40,018) 175,551 24,006 254,597 1,836,919 426,467 Total liabilities, deferred inflows of resources, and fund balances $ 3,639,434 43,209 $ 34,711 $ 175,551 $ 24,006 $ 349,260 $ 1,886,470 $ 426,467 $ 182
CITY OF SELMA | FOR THE YEAR ENDED JUNE 30, 2024
Nonmajor Special Revenue Funds Combining Balance Sheet (Continued) 79 CID CFD 2006-1 Landscape and Property Abandoned
Street Groundwater Vineyard Lighting Cleanup and Vehicle CBDG Recycling Measure C Surcharge Estates Assessment Demo Abatement Grant Grant ASSETS
Cash and investments $ 1,601,930 1,957,591 $ 355,599 $ 141,176 $ 25,000 $ 195 $ - $ 7,200 $ Accounts receivable, net - - - - - - - -
Interest receivable 10,228 12,534 - - - - - -
Intergovernmental receivables - 63,375 - - - - 39,939 - Due from the Successor Agency - - - - - - - -
Prepaid expenses - - - - - - - -
Total assets $ 1,612,158 2,033,500 $ 355,599 $ 141,176 $ 25,000 $ 195 $ 39,939 $ 7,200 $

LIABILITIES
Accounts payable $ - 270,426 $ - $ 24,160 $ - $ - $ 15,497 $ 400 $ Accrued wages and benefits - - - - - - - -
Deposits - - - - - - - -
Interfund payables - - - - - - 305,100 -
Total liabilities - 270,426 - 24,160 - - 320,597 400

DEFERRED INFLOWS OF RESOURCES
Unavailable revenue - - - - - - - -
Total deferred inflows of resources - - - - - - - -

FUND BALANCES
Restricted for:

Streets and roads 1,763,074 - - - - - - -
Public safety - - - - - 195 - -
Community development - 1,612,158 - 117,016 - - - 6,800 Capital projects - - - - - - - -
Committed for:

Streets and roads - - - - - - - -
Community development - - 355,599 - 25,000 - - -
Recreation - - - - - - - -
Unassigned - - - - - - (280,658) -
Total fund balances 1,612,158 1,763,074 355,599 117,016 25,000 195 (280,658) 6,800 Total liabilities, deferred inflows of resources, and fund balances $ 1,612,158 2,033,500 $ 355,599 $ 141,176 $ 25,000 $ 195 $ 39,939 $ 7,200 $ 183
CITY OF SELMA | FOR THE YEAR ENDED JUNE 30, 2024
Nonmajor Special Revenue Funds Combining Balance Sheet (Continued) 80 Small Business DOJ Bynes Foreclosed Sports Hall High Speed ABC Grant Support Center Grant Home Project of Fame ACT Program Rail CVTC Impact Fees ASSETS
Cash and investments - $ 605 $ - $ 10,784 $ 3,351 $ - $ - $ 4,742,542 $ Accounts receivable, net - - - 5,368 - - - -
Interest receivable - - - - - - - 20,604
Intergovernmental receivables - 12,159 - - - 102,092 366,516 - Due from the Successor Agency - - - - - - - -
Prepaid expenses - - - - - - - -
Total assets $ 605 12,159 $ - $ 16,152 $ 3,351 $ 102,092 $ 366,516 $ 4,763,146 $

LIABILITIES
Accounts payable $ - - $ - $ - $ - $ 8,534 $ 100,406 $ 212,285 $ Accrued wages and benefits - - - - - 6,734 - -
Deposits - - - - - - - -
Interfund payables - 12,231 2,476 - - 75,071 499,357 -
Total liabilities - 12,231 2,476 - - 90,339 599,763 212,285

DEFERRED INFLOWS OF RESOURCES
Unavailable revenue - - - - - - - -
Total deferred inflows of resources - - - - - - - -

FUND BALANCES
Restricted for:

Streets and roads - - - - - - - -
Public safety - - - - - - - -
Community development - - - 16,152 - - - -
Capital projects - - - - - - - 4,550,861
Committed for:

Streets and roads - - - - - 11,753 - -
Community development - 605 - - - - - -
Recreation - - - - 3,351 - - -
Unassigned - (72) (2,476) - - - (233,247) -
Total fund balances 605 (72) (2,476) 16,152 3,351 11,753 (233,247) 4,550,861 Total liabilities, deferred inflows of resources, and fund balances $ 605 12,159 $ - $ 16,152 $ 3,351 $ 102,092 $ 366,516 $ 4,763,146 $ 184
CITY OF SELMA | FOR THE YEAR ENDED JUNE 30, 2024
Nonmajor Special Revenue Funds Combining Balance Sheet (Continued) 81 Community
Transit Oriented USDA Power SB2 Planning Local Early Housing PD Wellness FEMA Development RBDG Resiliency Grant Program Action Plan Authority Grant Fire Grant ASSETS
Cash and investments $ - - $ - $ - $ - $ 45,300 $ 21,680 $ - $ Accounts receivable, net - - - - - - - -
Interest receivable - - - - - - - -
Intergovernmental receivables 5,800 - - - - - - 80,057
Due from the Successor Agency - - - - - 1,180,364 - -
Prepaid expenses - - - - - - - -
Total assets $ 5,800 - $ - $ - $ - $ 1,225,664 $ 21,680 $ 80,057 $

LIABILITIES
Accounts payable $ - - $ - $ - $ - $ - $ - $ 1,600 $
Accrued wages and benefits - - - - - - - -
Deposits - - - - - - - -
Interfund payables 5,800 6,000 - 47,938 - - - 87,352
Total liabilities 5,800 6,000 - 47,938 - - - 88,952

DEFERRED INFLOWS OF RESOURCES
Unavailable revenue - - - - - - - -
Total deferred inflows of resources - - - - - - - -

FUND BALANCES
Restricted for:

Streets and roads - - - - - - - -
Public safety - - - - - 21,680 - -
Community development - - - - 1,225,664 - - -
Capital projects - - - - - - - -
Committed for:

Streets and roads - - - - - - - -
Community development - - - - - - - -
Recreation - - - - - - - -
Unassigned - (6,000) - (47,938) - - - (8,895)
Total fund balances - (6,000) - (47,938) - 1,225,664 21,680 (8,895) Total liabilities, deferred inflows of resources, and fund balances $ 5,800 - $ - $ - $ - $ 1,225,664 $ 21,680 $ 80,057 $ 185
CITY OF SELMA | FOR THE YEAR ENDED JUNE 30, 2024
Nonmajor Special Revenue Funds Combining Balance Sheet (Continued) 82 Formerly Major
Fund
Business Tactical Total Nonmajor
FEMA Prop 68 Improvement Urbanism Clean California Street Special Revenue Disaster Grant Park Grant District Grant Grant Maintenance Funds ASSETS
Cash and investments $ - - $ 12,850 $ - $ - $ 305,730 $ 15,045,976 $ Accounts receivable, net - - - - - 1,050 6,418
Interest receivable - - - - - - 75,510
Intergovernmental receivables 158,927 279 - 14,129 97,575 - 1,664,570 Due from the Successor Agency - - - - - - 1,180,364
Prepaid expenses - - - - - - 8,799
Total assets $ 158,927 279 $ 12,850 $ 14,129 $ 97,575 $ 306,780 $ 17,981,637 $

LIABILITIES
Accounts payable $ 350,501 - $ 1,674 $ 15,960 $ 97,575 $ 112,964 $ 1,272,230 $ Accrued wages and benefits - - - - - 25,690 62,449
Deposits - - - - - 5,000 5,000
Interfund payables 129,300 - - - - - 1,242,700
Total liabilities 479,801 - 1,674 15,960 97,575 143,654 2,582,379

DEFERRED INFLOWS OF RESOURCES
Unavailable revenue - - - - - - 94,663
Total deferred inflows of resources - - - - - - 94,663

FUND BALANCES
Restricted for:

Streets and roads - - - - - 163,126 7,834,161
Public safety - - - - - - 452,023
Community development 279 - 11,176 - - - 2,989,245
Capital projects - - - - - - 4,550,861
Committed for:

Streets and roads - - - - - - 35,759
Community development - - - - - - 381,204
Recreation - - - - - - 3,351
Unassigned (320,874) - - (1,831) - - (942,009)
Total fund balances 279 (320,874) 11,176 (1,831) - 163,126 15,304,595 Total liabilities, deferred inflows of resources, and fund balances $ 158,927 279 $ 12,850 $ 14,129 $ 97,575 $ 306,780 $ 17,981,637 $ 186
CITY OF SELMA | FOR THE YEAR ENDED JUNE 30, 2024
Nonmajor Special Revenue Funds Combining Statement of Revenues, Expenditures and Changes in Fund Balances 83 Citizens' Tax Road
Initiative CMAQ Sidewalk Maintenance and
Traffic Safety Measure S Grant Public Safety Repair Funds AB 1913 Grant Street Gas Tax Rehabilitation

REVENUES
Taxes - $ - $ - $ - $ - $ - $ - $ 637,848 $
Intergovernmental - 2,688,747 73,109 81,879 - 271,430 666,116 - Charges for services - - - - - - - -
Fines 13,771 - - - - - - -
Use of money and property - 77,584 - - - - 41,227 6,502 Assessments - - - - - - - -
Loan repayments - - - - - - - -
Miscellaneous - - - - - - - -
Total revenues 2,766,331 13,771 73,109 81,879 - 271,430 707,343 644,350

EXPENDITURES
Current:

General government - - - - - - - -
Public safety - 441,637 - - - - - -
Public works - - - - - - - -
Community development - - - - - - - -
Capital outlay - 242,120 73,127 - - - 341,793 1,985,021 Debt Service:

Principal - - - - - - - -
Interest and fiscal charges - - - - - - - -
Total expenditures 683,757 - 73,127 - - - 341,793 1,985,021 Excess (deficiency) of revenues over (under) expenditures 2,082,574 13,771 (18) 81,879 - 271,430 365,550 (1,340,671)

OTHER FINANCING SOURCES (USES)
Proceeds from long-term debt - 139,355 - - - - - -
Operating transfers in - - - - - - - -
Operating transfers out - (1,873,962) - (70,000) - (12,140) (4,652) - Total other financing sources (uses) (1,734,607) - - (70,000) - (12,140) (4,652) - Net change in fund balance 347,967 13,771 (18) 11,879 - 259,290 360,898 (1,340,671) Fund balances - beginning, as previously presented 29,438 3,253,399 17,685 163,672 24,006 (4,693) 1,476,021 1,767,138 Error correction - - (57,685) - - - - -
Change within financial reporting entity
(nonmajor to major fund) - - - - - - - -
Change within financial reporting entity
(major to nonmajor fund) - - - - - - - -
Fund balances (deficits) - beginning (restated) 3,253,399 29,438 (40,000) 163,672 24,006 (4,693) 1,476,021 1,767,138 Fund balances (deficits) - ending $ 3,601,366 43,209 $ (40,018) $ 175,551 $ 24,006 $ 254,597 $ 1,836,919 $ 426,467 $ 187
CITY OF SELMA | FOR THE YEAR ENDED JUNE 30, 2024
Nonmajor Special Revenue Funds Combining Statement of Revenues, Expenditures and Changes in Fund Balances (Continued) 84 CID CFD 2006-1 Landscape and Property Abandoned
Street Groundwater Vineyard Lighting Cleanup and Vehicle CBDG Recycling Measure C Surcharge Estates Assessment Demo Abatement Grant Grant

REVENUES
Taxes - $ - $ - $ - $ - $ - $ - $ - $
Intergovernmental 880,123 345,050 - - - - 632,525 1,701 Charges for services - - - - - - - -
Fines - - - - - - - -
Use of money and property 40,868 36,682 - - - - - -
Assessments - - 76,344 206,415 - - - -
Loan repayments - - - - - - - -
Miscellaneous - - - - - - - -
Total revenues 381,732 920,991 76,344 206,415 - - 632,525 1,701

EXPENDITURES
Current:

General government - - - - - - - 1,000
Public safety - - - - - - - -
Public works 43,019 - - 102,300 - - - -
Community development - - - - - - - -
Capital outlay - - - 100 - - 728,111 -
Debt Service:

Principal - - - - - - - -
Interest and fiscal charges - - - - - - - -
Total expenditures - 43,019 - 102,400 - - 728,111 1,000 Excess (deficiency) of revenues over (under) expenditures 381,732 877,972 76,344 104,015 - - (95,586) 701

OTHER FINANCING SOURCES (USES)
Proceeds from long-term debt - - - - - - - -
Operating transfers in - - - - - - 23,974 -
Operating transfers out (509,130) - - (8,440) - - - -
Total other financing sources (uses) - (509,130) - (8,440) - - 23,974 - Net change in fund balance 381,732 368,842 76,344 95,575 - - (71,612) 701 Fund balances - beginning, as previously presented 1,394,232 1,230,426 279,255 21,441 25,000 195 (209,046) 6,099 Error correction - - - - - - - -
Change within financial reporting entity
(nonmajor to major fund) - - - - - - - -
Change within financial reporting entity
(major to nonmajor fund) - - - - - - - -
Fund balances (deficits) - beginning (restated) 1,230,426 1,394,232 279,255 21,441 25,000 195 (209,046) 6,099 Fund balances (deficits) - ending $ 1,612,158 1,763,074 $ 355,599 $ 117,016 $ 25,000 $ 195 $ (280,658) $ 6,800 $ 188
CITY OF SELMA | FOR THE YEAR ENDED JUNE 30, 2024
Nonmajor Special Revenue Funds Combining Statement of Revenues, Expenditures and Changes in Fund Balances (Continued) 85 Small Business DOJ Bynes Foreclosed Sports Hall High Speed ABC Grant Support Center Grant Home Project of Fame ACT Program Rail CVTC Impact Fees

REVENUES
Taxes - $ - $ - $ - $ - $ - $ - $ - $
Intergovernmental - - 2,971 - - 256,149 570,824 -
Charges for services - - - 200 - - - 640,830
Fines - - - - - - - -
Use of money and property - - - - - - - 80,145
Assessments - - - - - - - -
Loan repayments - - - - - - - -
Miscellaneous - - - (800) - - - -
Total revenues - - 2,971 (600) - 256,149 570,824 720,975

EXPENDITURES
Current:

General government - - - - - 545,547 - -
Public safety - - - - 223,691 - - -
Public works - - - - - - 199,824 -
Community development - - - - - - - -
Capital outlay - - - - - - 215,603 -
Debt Service:

Principal - - - - - 104,546 - -
Interest and fiscal charges - - - - - - 2,861 -
Total expenditures - - - - - 223,691 652,954 415,427
Excess (deficiency) of revenues over (under) expenditures - - 2,971 (600) - 32,458 (82,130) 305,548OTHER FINANCING SOURCES (USES) Proceeds from long-term debt - - - - - - - -
Operating transfers in - - - - - - - -
Operating transfers out - - - - - (14,229) - -
Total other financing sources (uses) - - - - - (14,229) - - Net change in fund balance - - 2,971 (600) - 18,229 (82,130) 305,548 Fund balances - beginning, as previously presented (72) 605 (5,447) 16,752 3,351 (6,476) (151,117) 4,245,313 Error correction - - - - - - - -
Change within financial reporting entity
(nonmajor to major fund) - - - - - - - -
Change within financial reporting entity
(major to nonmajor fund) - - - - - - - -
Fund balances (deficits) - beginning (restated) 605 (72) (5,447) 16,752 3,351 (6,476) (151,117) 4,245,313 Fund balances (deficits) - ending $ 605 (72) $ (2,476) $ 16,152 $ 3,351 $ 11,753 $ (233,247) $ 4,550,861 $ 189
CITY OF SELMA | FOR THE YEAR ENDED JUNE 30, 2024
Nonmajor Special Revenue Funds Combining Statement of Revenues, Expenditures and Changes in Fund Balances (Continued) 86 Community
Transit Oriented USDA Power SB2 Planning Local Early Housing PD Wellness FEMA Development RBDG Resiliency Grant Program Action Plan Authority Grant Fire Grant

REVENUES
Taxes - $ - $ - $ - $ - $ - $ - $ - $
Intergovernmental - - - 25,000 - - - 80,057
Charges for services - - - - - - - -
Fines - - - - - - - -
Use of money and property - - - - - - - -
Assessments - - - - - - - -
Loan repayments - - - - - 1,170 - -
Miscellaneous - - - - - 130 - -
Total revenues - - - 25,000 - 1,300 - 80,057

EXPENDITURES
Current:

General government - - - - - - - -
Public safety - - - - - - 6,320 3,870
Public works - - - - - - - -
Community development - - - - - - - -
Capital outlay - - - - - - 85,082 -
Debt Service:

Principal - - - - - - - -
Interest and fiscal charges - - - - - - - -
Total expenditures - - - - - - 6,320 88,952
Excess (deficiency) of revenues over (under) expenditures - - - 25,000 - 1,300 (6,320) (8,895)

OTHER FINANCING SOURCES (USES)
Proceeds from long-term debt - - - - - - - -
Operating transfers in - - - - - - - -
Operating transfers out - - - - - - - -
Total other financing sources (uses) - - - - - - - -
Net change in fund balance - - - 25,000 - 1,300 (6,320) (8,895) Fund balances - beginning, as previously presented (6,000) - - (72,938) - 1,224,364 28,000 - Error correction - - - - - - - -
Change within financial reporting entity
(nonmajor to major fund) - - - - - - - -
Change within financial reporting entity
(major to nonmajor fund) - - - - - - - -
Fund balances (deficits) - beginning (restated) - (6,000) - (72,938) - 1,224,364 28,000 -Fund balances (deficits) - ending $ - (6,000) $ - $ (47,938) $ - $ 1,225,664 $ 21,680 $ (8,895) $ 190
CITY OF SELMA | FOR THE YEAR ENDED JUNE 30, 2024
Nonmajor Special Revenue Funds Combining Statement of Revenues, Expenditures and Changes in Fund Balances (Continued) 87 Formerly Major Formerly
Fund Nonmajor Fund
Business Tactical Total Nonmajor
FEMA Prop 68 Improvement Urbanism Clean California Street AB74 Storm Drain Special Revenue Disaster Grant Park Grant District Grant Grant Maintenance Appropriation Funds

REVENUES
Taxes - $ - $ - $ - $ - $ - $ - $ 637,848 $
Intergovernmental 14,234 158,927 - 14,129 97,575 - - 6,860,546 Charges for services - - 19,982 - - 174,816 - 835,828
Fines - - - - - - - 13,771
Use of money and property - - - - - 27,393 - 310,401
Assessments - - - - - - - 282,759
Loan repayments - - - - - - - 1,170
Miscellaneous - - - - - 316,000 - 315,330
Total revenues 158,927 14,234 19,982 14,129 97,575 518,209 - 9,257,653

EXPENDITURES
Current:

General government - - - - - - - 546,547
Public safety - - - - - - - 675,518
Public works - - - 15,960 - 1,589,027 - 1,950,130
Community development - - 8,806 - 97,575 - - 106,381
Capital outlay - 350,501 - - - 1,047,488 - 5,068,946
Debt Service:

Principal - - - - - - - 104,546
Interest and fiscal charges - - - - - - - 2,861
Total expenditures 350,501 - 8,806 15,960 97,575 2,636,515 - 8,454,929 Excess (deficiency) of revenues over (under) expenditures (191,574) 14,234 11,176 (1,831) - (2,118,306) - 802,724

OTHER FINANCING SOURCES (USES)
Proceeds from long-term debt - - - - - - 139,355 -
Operating transfers in - - - - - - 23,974 -
Operating transfers out (13,955) - - - - (63,720) - (2,570,228) Total other financing sources (uses) - (13,955) - - - (63,720) - (2,406,899) Net change in fund balance 279 (191,574) 11,176 (1,831) - (2,182,026) - (1,604,175)Fund balances - beginning, as previously presented - - - - - (1,186) - 14,749,417 Error correction - - - - - - (57,685) -
Change within financial reporting entity
(nonmajor to major fund) - - - - - - 1,186 1,186
Change within financial reporting entity
(major to nonmajor fund) (129,300) - - - - 2,345,152 - 2,215,852 Fund balances (deficits) - beginning (restated) (129,300) - - - - 2,345,152 - 16,908,770 Fund balances (deficits) - ending $ (320,874) 279 $ 11,176 $ (1,831) $ - $ 163,126 $ - $ 15,304,595 $ 191
CITY OF SELMA | FOR THE YEAR ENDED JUNE 30, 2024
Nonmajor Debt Service Funds
Combining Balance Sheet
88 Debt Service
ASSETS
Cash and investments $ 675,607
Cash with fiscal agents 8,869
Total assets $ 684,476

LIABILITIES
Accounts payable $ -
Total liabilities -

FUND BALANCES
Restricted for:

Debt service 684,476
Total fund balances 684,476
Total liabilities and fund balance $ 684,476
192
CITY OF SELMA | FOR THE YEAR ENDED JUNE 30, 2024
Nonmajor Debt Service Funds
Combining Statement of Revenues, Expenditures and Changes in Fund Balances 89 Debt Service

REVENUES
Use of money and property 5,323 $
Assessments 214,484
Total revenues 219,807

EXPENDITURES
Debt Service:

Principal 275,000
Interest and fiscal charges 1,355,919
Total expenditures 1,630,919
Excess (deficiency) of revenues over
(under) expenditures (1,411,112)

OTHER FINANCING SOURCES (USES)
Proceeds from long-term debt 7,282,000
Operating transfers in 917,488
Operating transfers out (7,041,422)
Total other financing sources (uses) 1,158,066
Net change in fund balance (253,046)
Fund balances - beginning 937,522
Fund balances - ending $ 684,476
193
CITY OF SELMA | FOR THE YEAR ENDED JUNE 30, 2024
Nonmajor Capital Projects Funds
Combining Balance Sheet
90 CalTrans
Mitigation
ASSETS
Cash and investments $ 212,233
Total assets $ 212,233

LIABILITIES
Accounts payable $ -
Total liabilities -

FUND BALANCES
Restricted for:

Capital projects 212,233
Total fund balances 212,233
Total liabilities and fund balances $ 212,233
194
CITY OF SELMA | FOR THE YEAR ENDED JUNE 30, 2024
Nonmajor Capital Projects Funds
Combining Statement of Revenues, Expenditures and Changes in Fund Balances 91 Formerly
Nonmajor Fund
Total Nonmajor
Capital Projects CalTrans Capital Projects
Fund Mitigation Funds

REVENUES
Intergovernmental $ - - $ - $
Total revenues - - -

EXPENDITURES
Public works - - -
Total expenditures - - -
Excess (deficiency) of revenues over
(under) expenditures - - -
Net change in fund balance - - -
Fund balances - beginning, as previously presented 703,174 212,233 915,407 Change within financial reporting entity
(nonmajor to major fund) - (703,174) (703,174)
Fund balances - beginning (restated) 212,233 - 212,233
Fund balances - ending $ 212,233 - $ 212,233 $
195
92 NONMAJOR ENTERPRISE FUNDS
Enterprise funds are used to account for operations that are financed and operated in a manner similar to private business enterprises–where the intent of the governing body is that the costs of providing good or services to the general public on a continuing basis be financed or recovered primarily through user charges; or where the City of Selma has decided that periodic determination of net income is appropriate for accountability purposes. 196
CITY OF SELMA | JUNE 30, 2024
Nonmajor Enterprise Funds
Combining Statement of Net Position
93 Total Nonmajor
Pioneer Village Cultural Arts Enterprise Funds
ASSETS
Current assets:

Accounts receivable, net $ 2,080 $ - $ 2,080
Lease receivable 96,239 96,240 192,479
Total current assets 96,239 98,320 194,559
Noncurrent assets:

Capital assets:

Buildings and improvements - 284,182 284,182
Less accumulated depreciation/amortization - (270,736) (270,736) Total noncurrent assets - 13,446 13,446
Total assets 96,239 111,766 208,005

DEFERRED OUTFLOWS OF RESOURCES
Pension related 31,236 5,632 36,868
OPEB related 234 1,288 1,522
Total deferred outflows of resources 32,524 5,866 38,390

LIABILITIES
Current liabilities:

Accounts payable 13,875 4,069 17,944
Accrued wages and benefits 1,962 449 2,411
Interfund payables 129,077 40,194 169,271
Current portion of compensated absences 409 64 473
Total current liabilities 145,323 44,776 190,099
Noncurrent liabilities:

Compensated absences 10,552 1 10,553
Net pension liability 12,608 2,251 14,859
Net OPEB liability 8,479 1,541 10,020
Total noncurrent liabilities 31,639 3,793 35,432
Total liabilities 176,962 48,569 225,531

DEFERRED INFLOWS OF RESOURCES
Pension related 4,176 22,364 26,540
OPEB related 1,121 6,171 7,292
Lease related 61,034 61,034 122,068
Total deferred inflows of resources 89,569 66,331 155,900

NET POSITION (DEFICIT)
Net investment in capital assets - 13,446 13,446
Unrestricted (137,768) (10,714) (148,482)
Total net position (deficit) 2,732 $ (137,768) $ (135,036) $ 197
CITY OF SELMA | FOR THE YEAR ENDED JUNE 30, 2024
Nonmajor Enterprise Funds
Combining Statement of Revenues, Expenses and Changes in Net Position 94 Total Nonmajor
Pioneer Village Cultural Arts Enterprise Funds
Operating revenues:

Charges for services $ 119,956 - $ $ 119,956
Rents 29,167 19,189 48,356
Miscellaneous - 11,358 11,358
Total revenues 139,145 40,525 179,670
Operating expenses:

Personnel services 10,036 51,723 61,759
Services and supplies 72,102 191,256 263,358
Depreciation/amortization - 1,149 1,149
Total operating expenses 242,979 83,287 326,266
Operating income (loss) (103,834) (42,762) (146,596)
Nonoperating revenues (expenses):

Interest income 6,842 6,842 13,684
Total nonoperating revenues (expenses) 6,842 6,842 13,684 Income (loss) before transfers (96,992) (35,920) (132,912) Transfers in 51,600 15,000 66,600
Transfers out (5,238) (927) (6,165)
Changes in net position (21,847) (50,630) (72,477)
Net position (deficit) - beginning (87,138) 24,579 (62,559) Net position (deficit) - ending $ (137,768) 2,732 $ (135,036) $ 198
CITY OF SELMA | FOR THE YEAR ENDED JUNE 30, 2024
Nonmajor Enterprise Funds
Combining Statement of Cash Flows
95 Total Nonmajor
Pioneer Village Cultural Arts Enterprise Funds

CASH FLOWS FROM OPERATING ACTIVITIES
Cash received for current services $ (1,627) $ 121,006 $ 119,379 Cash received for rents 28,404 18,425 46,829
Cash paid for services and supplies (71,382) (196,537) (267,919) Cash paid for salaries and benefits (14,446) (46,326) (60,772) Cash received for other operating revenues - 11,358 11,358 Net cash provided by (used for) operating activities (103,432) (47,693) (151,125)

CASH FLOWS FROM NONCAPITAL

FINANCING ACTIVITIES
Loans from (to) other funds 26,778 50,228 77,006
Transfers (to) from other funds 46,362 14,073 60,435
Net cash provided by (used for) noncapital
financing activities 96,590 40,851 137,441

CASH FLOW FROM INVESTING ACTIVITIES
Interest received 6,842 6,842 13,684
Net cash provided by (used for) investing activities 6,842 6,842 13,684 Net increase (decrease) in cash and investments - - -
Cash and investments - beginning - - -
Cash and investments - ending $ - - $ - $
Reconciliation of operating income to net cash
provided by (used for) operating activities:

Operating income (loss) $ (103,834) (42,762) $ (146,596) $ Adjustments to reconcile operating income to
net cash provided by (used for) operating activities:

Depreciation 1,149 - 1,149
Changes in the balance sheet:
(Increase) decrease in:

Accounts receivable, net (1,627) 1,050 (577)
Leases receivable 2,758 2,757 5,515
Deferred outflows of resources from pensions 5,900 29,662 35,562 Deferred outflows of resources from OPEB 162 378 540
Increase (decrease) in:

Accounts payable 720 (5,281) (4,561)
Accrued wages and benefits (749) 143 (606)
Compensated absences (3,480) 1,189 (2,291)
Net pension liability (7,398) (39,102) (46,500)
Net OPEB liability (559) (360) (919)
Deferred inflow of resources from pensions 2,399 14,917 17,316 Deferred inflow of resources from OPEB (685) (1,430) (2,115) Deferred inflow of resources from leases (3,521) (3,521) (7,042) Total adjustments 402 (4,931) (4,529)
Net cash provided by (used for) operating activities $ (103,432) (47,693) $ (151,125) $ 199
96 INTERNAL SERVICE FUNDS
Internal service funds are used to account for the financing of goods or services provided by one department or agency to other departments or agencies of the government and to other government units on a cost reimbursement basis.

Insurance Funds – These funds are used to account for workers’ compensation, liability, and medical malpractice insurance expense.

Fleet Management Fund – This fund is used to account for the rental of motor vehicles to other departments and related costs.

Building and Utility Fund – This fund is used to account for the accumulation and allocation of general building and utility costs.

General Overhead Fund – This fund is used to account for the accumulation and allocation of costs associated with office supplies.

Information Processing Fund – This fund is used to account for the accumulation and allocation of costs associated with all information technology equipment and related services.

Employee Benefits Fund – This fund is used to account for the City’s self-insured employee health benefits. 200
CITY OF SELMA | JUNE 30, 2024
Internal Service Funds
Combining Statement of Net Position
97 Fleet Building General Information Employee Total Internal Insurance Management and Utility Overhead Processing Benefits Service Funds ASSETS
Current assets:

Cash and investments $ 178,328 1,435,313 $ 1,150,921 $ 63,459 $ 665,039 $ - $ 3,493,060 $ Accounts receivable, net - - - - 446 - 446
Interest receivable - 9,168 7,359 - 4,246 - 20,773
Prepaid expenses - - - - 5,645 63,846 69,491
Deposits - 382,182 - - - - 382,182
Total current assets 178,328 1,826,663 1,158,280 63,459 675,376 63,846 3,965,952 Noncurrent assets:

Capital assets:

Construction in progress - - 356,518 - - - 356,518
Buildings and improvements - - 6,079 - - - 6,079
Machinery and equipment 79,384 - 103,753 - 264,695 - 447,832 Right-to-use leased equipment - - 57,245 63,748 - - 120,993 Less accumulated depreciation/amortization (19,851) - (50,925) (59,415) (114,132) - (244,323) Total noncurrent assets 59,533 - 472,670 4,333 150,563 - 687,099 Total assets 237,861 1,826,663 1,630,950 67,792 825,939 63,846 4,653,051

DEFERRED OUTFLOWS OF RESOURCES
Pension related 131,803 - 159,461 46,296 - 337,560 -
OPEB related 5,478 - 6,634 - 1,933 - 14,045
Total deferred outflows of resources 137,281 - 166,095 - 48,229 - 351,605

LIABILITIES
Current liabilities:

Accounts payable 105,586 188 322,435 320 20,749 31,122 480,400 Retainage payable - - 15,346 - - - 15,346
Accrued wages and benefits - 8,621 14,911 - 3,956 96 27,584 Interfund payables - - - - - 141,298 141,298
Claims payable - - - - - 176,377 176,377
Current portion of compensated absences 4,194 - - - - - 4,194 Current portion of leases payable - - 10,622 4,717 - - 15,339 Total current liabilities 188 118,401 363,314 5,037 24,705 348,893 860,538 Noncurrent liabilities:

Compensated absences 2,916 - - - - - 2,916
Leases payable - - 46,623 - - - 46,623
Net pension liability 53,357 - 64,614 - 18,911 - 136,882 Net OPEB liability 36,079 - 43,689 - 12,730 - 92,498
Total noncurrent liabilities 92,352 - 154,926 - 31,641 - 278,919 Total liabilities 188 210,753 518,240 5,037 56,346 348,893 1,139,457

DEFERRED INFLOWS OF RESOURCES
Pension related 90,476 - 101,132 27,411 - 219,019 -
OPEB related 26,258 - 31,797 - 9,265 - 67,320
Total deferred inflows of resources 116,734 - 132,929 - 36,676 - 286,339

NET POSITION (DEFICIT)
Net investment in capital assets 59,533 - 415,425 (384) 150,563 625,137 - Unrestricted (11,878) 1,826,475 730,451 63,139 630,583 (285,047) 2,953,723 Total net position (deficit) $ 47,655 1,826,475 $ 1,145,876 $ 62,755 $ 781,146 $ (285,047) $ 3,578,860 $ 201
CITY OF SELMA | FOR THE YEAR ENDED JUNE 30, 2024
Internal Service Funds Combining Statement of Revenues, Expenses and Changes in Net Position 98 Fleet Building General Information Employee Total Internal Insurance Management and Utility Overhead Processing Benefits Service Funds Operating revenues:

Charges for services 1,955,869 $ 800,089 $ 616,684 $ 44,861 $ 472,087 $ 848,748 $ 4,738,338 $ Miscellaneous 17,713 - 11,706 129 - - 29,548
Total revenues 817,802 1,955,869 628,390 44,990 472,087 848,748 4,767,886 Operating expenses:

Personnel services - 218,648 280,583 - 74,266 1,133,795 1,707,292 Services and supplies - 675,785 290,683 - 298,357 - 1,264,825 Other internal services 1,564,246 - - - - - 1,564,246
Depreciation/amortization 7,922 - 11,968 12,750 26,213 - 58,853 Total operating expenses 902,355 1,564,246 583,234 12,750 398,836 1,133,795 4,595,216 Operating income (loss) (84,553) 391,623 45,156 32,240 73,251 (285,047) 172,670 Nonoperating revenues (expenses)
Interest income - 29,655 27,853 - 17,051 - 74,559
Interest expense - - - (29,725) - - (29,725)
Total nonoperating revenues (expenses) - 29,655 27,853 (29,725) 17,051 - 44,834 Income (loss) before transfers (84,553) 421,278 73,009 2,515 90,302 (285,047) 217,504 Transfers out (20,976) - (20,913) - - - (41,889)
Changes in net position 421,278 (105,529) 52,096 2,515 90,302 (285,047) 175,615 Net position (deficit) - beginning 153,184 1,405,197 1,093,780 60,240 690,844 - 3,403,245 Net position (deficit) - ending $ 47,655 1,826,475 $ 1,145,876 $ 62,755 $ 781,146 $ (285,047) $ 3,578,860 $ 202
CITY OF SELMA | FOR THE YEAR ENDED JUNE 30, 2024
Internal Service Funds
Combining Statement of Cash Flows
99 Fleet Building General Information Employee Total Internal Insurance Management and Utility Overhead Processing Benefits Service Funds

CASH FLOWS FROM OPERATING ACTIVITIES
Cash received for current services $ 1,676,936 $ 856,227 $ 616,684 $ 44,861 $ 472,087 $ 848,748 $ 4,515,543 Cash paid for services and supplies (1,576,203) (689,113) (3,486) (301,178) 197 31,122 (2,538,661) Cash paid for salaries and benefits (181,493) - (206,918) (627) (50,222) (1,021,168) (1,460,428) Cash received for other operating revenues 17,713 - 11,706 129 - - 29,548 Net cash provided by (used for) operating activities 3,334 100,733 417,986 44,560 120,687 (141,298) 546,002

CASH FLOWS FROM NONCAPITAL

FINANCING ACTIVITIES
Loans from (to) other funds - - - - - 141,298 141,298
Transfers (to) from other funds (20,976) - (20,913) - - - (41,889) Net cash provided by (used for) noncapital
financing activities (20,976) - (20,913) - - 141,298 99,409

CASH FLOWS FROM CAPITAL AND RELATED

FINANCING ACTIVITIES
Principal paid on leases - - - (13,713) - - (13,713)
Interest paid on long-term liabilities - - - (29,725) - - (29,725) Acquisition of capital assets (47,483) - (341,172) - (80,052) - (468,707) Net cash provided by (used for) capital and
related financing activities (47,483) - (341,172) (43,438) (80,052) - (512,145)

CASH FLOW FROM INVESTING ACTIVITIES
Interest received - 26,046 25,107 - 15,395 - 66,548
Net cash provided by (used for) investing activities - 26,046 25,107 - 15,395 - 66,548 Net increase (decrease) in cash and investments 126,779 (65,125) 81,008 1,122 56,030 - 199,814 Cash and investments - beginning 243,453 1,308,534 1,069,913 62,337 609,009 - 3,293,246 Cash and investments - ending $ 178,328 1,435,313 $ 1,150,921 $ 63,459 $ 665,039 $ - $ 3,493,060 $ Fleet Building General Information Employee Total Internal Insurance Management and Utility Overhead Processing Benefits Service Funds Reconciliation of operating income to net cash
provided by (used for) operating activities:

Operating income (loss) $ 391,623 (84,553) $ 45,156 $ 32,240 $ 73,251 $ (285,047) $ 172,670 $ Adjustments to reconcile operating income to
net cash provided by (used for) operating activities:

Depreciation - 7,922 11,968 12,750 26,213 - 58,853
Changes in the balance sheet:
(Increase) decrease in:

Accounts receivable, net 56,138 - - - - 56,138 -
Deposits (278,933) - - - - (278,933) -
Prepaid expenses - - - (5,645) - (63,846) (69,491)
Deferred outflows of resources from pensions 65,918 - (76,763) (46,296) - (57,141) - Deferred outflows of resources from OPEB - (511) (5,279) (1,933) - (7,723) - Increase (decrease) in:

Accounts payable (11,957) (13,328) 287,197 197 2,824 31,122 296,055 Accrued wages and benefits - 3,505 14,193 - 3,956 96 21,750 Compensated absences - 2,950 (2,880) (627) - - (557)
Claims payable - - - - 176,377 - 176,377
Net pension liability (114,595) - (3,268) 18,911 - (98,952) - Net OPEB liability - 9,720 36,496 12,730 - 58,946 -
Deferred inflow of resources from pensions 66,579 - 85,554 27,411 - 179,544 - Deferred inflow of resources from OPEB 3,589 - 25,612 - 9,265 - 38,466 Total adjustments 87,887 (290,890) 372,830 12,320 47,436 143,749 373,332 Net cash provided by (used for) operating activities $ 100,733 3,334 $ 417,986 $ 44,560 $ 120,687 $ (141,298) $ 546,002 $ 203

CITY OF SELMA

MANAGEMENT REPORT
FOR THE YEAR ENDED JUNE 30, 2024
204

CITY OF SELMA

MANAGEMENT REPORT
FOR THE YEAR ENDED JUNE 30, 2024

TABLE OF CONTENTS
Page
Required Communications ................................................................................................................. 1 – 2 205
901 “N” STREET, SUITE 104 FIREBAUGH, CALIFORNIA 93622 PHONE 559.659.3045 FAX 559.659.0615 BRYANT L. JOLLEY
CERTIFIED PUBLIC ACCOUNTANTS Bryant L. Jolley C.P.A.

Ryan P. Jolley C.P.A.

Darryl L. Smith C.P.A.

Luis A. Perez C.P.A.

Lan T. Kimoto
To the City Council of the
City of Selma
Selma, California
We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Selma (the “City”), for the year ended June 30, 2024. Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards, if applicable, Government Auditing Standards as well as certain information related to the planned scope and timing of our audit. We have communicated such information in our engagement letter dated October 9, 2023. Professional standards require that we communicate to you the following information related to our audit.

Significant Audit Matters
Qualitative Aspects of Accounting Practices
Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the City are described in Note 1 to the financial statements. The City adopted GASB Statement No. 100, Accounting Changes and Error Corrections, and the application of other existing policies was not changed during 2024. We noted no transactions entered into by the City during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period.

Accounting estimates are an integral part of the financial statements prepared by management and are based on management’s knowledge and experience about past and current events and assumptions about future events. Accounting estimates are used in determining the depreciable lives and methods used for capital assets, compensated absences, funding progress of CalPERS pension liability, other post-employment benefit obligation, and certain lease terms not explicitly present in lease agreement(s). We evaluated the key factors and assumptions used to develop these estimates in determining that they are reasonable in relation to the financial statements taken as a whole.

Certain financial statement disclosures are particularly sensitive because of their significance to financial statement users. The most sensitive disclosures affecting the financial statements were the disclosures about the employee retirement plan disclosed in Note 9 to the financial statements.

Difficulties Encountered in Performing the Audit
We encountered no significant difficulties in dealing with management in performing and completing our audit.
206
2 Corrected and Uncorrected Misstatements
Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management.

Management has corrected all such misstatements. We did not identify any significant audit adjustments.

Disagreements with Management
For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor’s report. We are pleased to report that no such disagreements arose during the course of our audit.

Management Representations
We have requested certain representations from management that are included in the management representation letter dated March 31, 2025.

Management Consultations with Other Independent Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a “second opinion” on certain situations. If a consultation involves application of an accounting principle to the City’s financial statements or a determination of the type of auditor’s opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants.

Other Audit Findings and Issues
We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as the City’s auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention.

March 31, 2025
207
208
Item 4-6
Information Item – Update on Existing
and Upcoming Capital Improvement
Projects
209
ITEM NO: 4-6

CITY COUNCIL STAFF REPORT
Meeting Date: May 6, 2025
SUBJECT: Update on Existing and Upcoming Capital Improvement Projects SUBMITTED: David Horn, City Engineer
APPROVED: Jerome Keene, Acting City Manager
BACKGROUND:

In March 2024, the City Manager presented the proposed 10-Year Capital Improvement Program (“CIP”), which included significant investments in public safety, parks, and infrastructure. These projects were selected based on community needs, safety considerations, and infrastructure assessments.

The CIP is a statement of the City of Selma's policy regarding long-range infrastructure improvement and development. The CIP is vital to aid in supporting orderly urban growth with an appropriate level of service within all infrastructure sectors. This program strategically focuses on projects for a ten-year period and updated annually to adjust to meet priorities of the City.

By providing a planned schedule, cost estimates, and location of public sector improvements, the CIP provides the public with valuable information regarding current construction zones, but also areas upon which to base future investment decisions for future development. It also provides local elected officials and the public with valuable information concerning proposed public facilities and the associated costs. Ultimately, this coordination of orderly and efficient programs of private and public investment will benefit the City.

The City has also prioritized street improvements as an element of its Infrastructure, as evidenced by the adoption of the Pavement Management Plan. Projects such as the Alphabet Streets Improvement Project ($2,219,152) and the various Street Rehabilitation and Reconstruction Projects were approved to address deteriorating road conditions and improve accessibility.

EXISTING PROJECTS:

Projects underway during the 2025 Fiscal Year include some under construction and some beginning in the Design phase. The following projects were under construction during this current Fiscal Year:

1. Transit Oriented Design ADA Sidewalk Project

2. Dennis Drive Reconstruction

3. Aspen Avenue Reconstruction

4. Mulberry Street Reconstruction

5. E Street & F Street Reconstruction

6. Amberwood Sewer Trunk Line

7. Valley View Storm Drain Project – Phase 2

8. Grove Street Rehabilitation Project
210

9. Clarkson Sewer Lift Station
Projects in design during this current Fiscal Year are slated to be designed and ready for bidding and construction during upcoming Fiscal Years. All projects are planned to begin construction in Fiscal Year 2026, unless noted in parenthesis below. These projects include:

1. Park Street Rehabilitation and Reconstruction

2. Orange Avenue Basin Fence Project

3. Dinuba Avenue Sewer Trunk Line (Funding Availability)

4. Mill & Orange Park and Ride Parking Lot

5. Dinuba Avenue between McCall and Dockery Reconstruction

6. Dinuba Avenue between McCall and Thompson Reconstruction

7. Dinuba Avenue and McCall Avenue Traffic Signal Project (R/W Phase Pending)

8. Merced-Stillman-Tulare Alley Reconstruction Project (Env Doc Pending)

9. Floral Avenue Median Modifications West of Highland Avenue

10. Valley View ATP Trail Project (2027)

11. Downtown Lights on High Street

12. Thompson Avenue Cape Seal

13. Second Street Reconstruction

14. Thompson and Floral Alley Reconstruction
UPCOMING PROJECTS:

Projects planned to begin the design phase during the 2026 Fiscal Year include:

1. Huntsman Street Reconstruction (2027)

2. Nebraska Avenue Overlay (2027)

3. Ditch Street Overlay (2027)

4. Goldridge Street Overlay (2027)

5. Mitchell Avenue Cape Seal (2027)

6. Rose Avenue Reconstruction (2028)

7. Various Alley Reconstruction Projects (2027)
Years for planned construction are included in parenthesis.

DISCUSSION:

Staff has developed an online GIS Dashboard for the Public and Council to get updates on Capital Projects. The Dashboard will be updated periodically as changes to funding and project timelines change. Other City Departments will be able to add Capital Improvement Projects to the Dashboard as well to coincide with the Adopted 10-Year CIP.

Attachments:
☐ Resolution
☐ Ordinance
☒ Map Existing Projects
Upcoming Projects
☐ Agreement
☐ Other
List:
211

ARRANTS ST

DITCH ST

THOMPSON AVE

MCCALL AVE

MITCHELL AVE

PINE ST

GAITHER ST

STILLMAN ST CLAUSEN DR

FLORAL AVE

NORTHHILL ST

MULBERRY ST

LOGAN ST

HUNTSMAN AVE

ROSE AVE
LEE ST

GROVE ST

WRIGHT ST

BRANCH ST

TULARE ST

DOCKERY AVE

ARRANTS ST

COOPER ST

OLIVE ST

NORTH ST

OLIVE ST

FIRST ST THOMPSON AVE

TAMMY ST MITCHELL AVE

STILLMAN ST

ASPEN ST

HILL ST

STILLMAN ST

OLIVE ST
B CT

TAMMY LN

ALTON ST

NELSON BLVD
OAK ST

BURNHAM ST
E ST
FIG ST

DOCKERY AVE

SNYDER ST

JASPER ST

FERN CT

ROSE AVE

SYLVIA ST

GOLDRIDGE ST

PARK ST

DINUBA AVE

YOUNG ST
D ST

PINE ST

ORANGE AVE

MILL ST

OLIVE ST

KNOWLES ST

YERBA ST

TULARE ST
A ST

CORTLEY AVE
B ST

ASPEN ST

COUNTRY CLUB LN

SARAH ST

MAPLE ST

SHAFT ST
JOY ST

BIRCH ST

SAGINAW AVE

COLUMBIA ST

CLEVELAND ST

BLAINE AVE

OLIVE ST

SHAFT ST
LEE ST

PINE ST

GOLDRIDGE ST

NORTHHILL ST

HICKS ST

VALLEY VIEW AVE

NEBRASKA AVE

MILL ST

SAGINAW AVE

MERCED STDOCKERY AVE

SUNSET ST
OAK ST

NELSON BLVD

MILL ST FRONT ST

WHITSON ST

CHANDLER ST

NORTHVIEW ST

RODEO ST

ADOBE ST

MCCALL AVE

GOLDEN STATE BLVD

FRONT ST

NEBRASKA AVE
CA-99 FWY

DITCH ST

MILL ST

DENNIS ST

DINUBA AVE

RORDEN ST

GOLDEN STATE BLVD
CA-99 FWY

HIGHLAND AVE
0 750 1,500
Feet
O
Legend
Projects
Sphere of Influence
City Limits
Path: G:\Selma\ArcPro\Selma_CIP\Selma_CIP.aprx
Active CIP Projects
City of Selma
212

SECOND ST

ARRANTS ST

THOMPSON AVE

MCCALL AVE

MITCHELL AVE

PINE ST

CLAUSEN DR

FLORAL AVE

NORTHHILL ST

LOGAN ST

HUNTSMAN AVE

ROSE AVE
LEE ST

BAUDER ST WRIGHT ST

BRANCH ST

TULARE ST

DOCKERY AVE

FIRST ST

LOCUST ST

COOPER ST

OLIVE ST OLIVE ST

TUCKER AVE

SARAH STTHOMPSON AVE

TAMMY ST

GARFIELD ST

MITCHELL AVE

BLINKLEY DR

STILLMAN ST

ASPEN ST

HILL ST

STILLMAN ST

OLIVE ST

TAMMY LN

ALTON ST

NELSON BLVD
OAK ST
E ST
FIG ST

DOCKERY AVE

SNYDER ST

JASPER ST

ROSE AVE

SYLVIA ST

GOLDRIDGE ST

PARK ST

GAYNOR ST

NORTHHILL ST

DINUBA AVE

YOUNG ST
D ST

ORANGE AVE

MILL ST

BIRCH CT

DINUBA AVE

OLIVE ST

KNOWLES ST

YERBA ST

TULARE ST
A ST
C ST

CORTLEY AVE
B ST

PARK ST

ASPEN ST

COUNTRY CLUB LN

NEBRASKA AVE

PLUM ST

MAPLE ST

SHAFT ST

WRIGHT ST
JOY ST

BIRCH ST

PACIFIC AVE

SAGINAW AVE

HIGH ST

COLUMBIA ST

BARBARA ST

CLEVELAND ST

WILSON ST

BLAINE AVE

OLIVE ST

SHAFT ST
LEE ST

DUKE AVE

PINE ST

NORTHHILL ST

STILLMAN ST

HICKS ST

VALLEY VIEW AVE

MILL ST

SAGINAW AVE
OAK ST

NELSON BLVD

SAGINAW AVE

YERBA STJASPER ST

MILL ST

FRONT ST

WHITSON ST

CHANDLER ST

NORTHVIEW ST

RODEO ST

TUCKER AVE

ADOBE ST

MCCALL AVE

GOLDEN STATE BLVD

FRONT ST

NEBRASKA AVE
CA-99 FWY

DITCH ST

MILL ST

BLAINE AVE

DENNIS ST

FRONT ST

DINUBA AVE

RORDEN ST

GOLDEN STATE BLVD
CA-99 FWY

HIGHLAND AVE

ORANGE AVE
0 750 1,500
Feet
O
Legend
Projects
Sphere of Influence
City Limits
Path: G:\Selma\ArcPro\Selma_CIP\Selma_CIP.aprx
Upcoming CIP Projects
City of Selma
213
214
Item 4-7
Information Item – Fire Station Campus
Update and Aesthetic Preference
215
ITEM NO: 4-7

CITY COUNCIL STAFF REPORT
Meeting Date: May 6, 2025
SUBJECT: Fire Station Campus Update and Aesthetic Preference SUBMITTED: Jordan Webster, Fire Chief
APPROVED: Jerome Keene, Acting City Manager
RECOMMENDATION:

Council to receive information regarding the schematic and conceptual design progress of the Fire Station Campus located at Thompson and Huntsman and provide feedback as to the aesthetic preferences of exterior finishes and elevations to help steer the design team towards a final conceptual design.

DISCUSSION:

A presentation will be provided to the Council to show design progress of the project, including a conceptual site plan, a conceptual floor plan, and 3D renderings of the conceptual design for council consideration.

FISCAL IMPACT:

None.

Attachments:
☐ Resolution
☐ Ordinance
☐ Map
☐ Agreement
☐ Other
List:
216
Item 4-8
Action Item – Introduction and First
Reading of Ordinance 2025-05 of the City
Council of the City of Selma Amending
Selma Municipal Code (SMC) 1-8-1
Relating to Creation of the
Office of City Clerk
217
ITEM NO: 4-8

CITY COUNCIL STAFF REPORT
Meeting Date: May 6, 2025
SUBJECT: Introduction and First Reading of Ordinance 2025-05 of the City Council of the City of Selma Amending Selma Municipal Code (SMC) 1-8-1 Relating to Creation of the Office of City Clerk.

SUBMITTED: Neal E. Costanzo, City Attorney
APPROVED: Jerome Keene, Acting City Manager
RECOMMENDATION:

Introduce and Waive First Reading of Ordinance 2025-05; Set Public Hearing and Direct Publication of Notice of Public Hearing on Adoption of Ordinance.

BACKGROUND:

Generally, the City Council appoints all officers of the City and the City Clerk is an officer of the City (Government Code §36505). However, when the City Council has adopted the City Manager form of Government, as the City of Selma has, appointment of a City Clerk, can be delegated to the City Manager by ordinance under Government Code §34856 which reads as follows:
“The city manager may appoint and dismiss the chief of police and other subordinate officers and employees except the city attorney. When the offices of city clerk and city treasurer are made appointive, appointments to such offices shall be made by the city council unless the city council vests as such appointing power in the city manager by ordinance.”
Here, the City of Selma has vested that authority in the City Manager since 2000, with the adoption of Ordinance 2000-4. City Clerk’s duties, as essentially the historian of City business and activities, relate to the conduct and record-keeping relating to actions taken by the City Council. (SMC 1-8-2).

DISCUSSION:

The City Clerk plays a vital role in supporting the operations of the City Council, particularly through the coordination and facilitation of City Council meetings. In addition to this central function, the City Clerk is responsible for a range of administrative duties, including maintaining official City records, responding to Public Records Act (PRA) requests, and managing filings with the Fair Political Practices Commission (FPPC) related to local elections and disclosures.

The position of City Clerk is intended to be neutral and nonpartisan, with an emphasis on accountability and fairness in service to the public and all elected officials. To support these principles, the City Council determined in 2000 that the position would be administered through the City Manager’s office. This structure has provided continuity and consistency in the Clerk’s operations, helping ensure that City records and documentation are handled impartially and efficiently. The role has only recently become vacant, and the City has since completed a recruitment process that resulted in the selection of a qualified candidate. 218
The proposed change to the appointment structure raises several important organizational and legal considerations. Under the City’s Council-Manager form of government, the City Manager is designated as the administrative head, with responsibility for appointing and managing department heads, including the City Clerk. Shifting the appointment authority to the City Council would create a dual-reporting structure in which the Clerk may receive direction from both the City Manager and the Council, potentially leading to confusion, operational inefficiencies, and conflicting priorities.

Under current policies and the revised Council Handbook, the City Clerk’s role in preparing Council agendas is carried out in accordance with established procedures, and while the City Manager oversees the administrative process—including the format and presentation of staff reports—the Council and City Attorney retain full authority to influence agenda content in compliance with the Brown Act. This framework already provides Council with the necessary tools to guide the agenda-setting process, without requiring a change in the appointment structure.

Furthermore, since a qualified individual has recently been hired under the existing ordinance, a structural change at this time could introduce legal risks. The current appointee may have rights based on the conditions under which they were hired, including provisions of the Municipal Code and Personnel Rules. Altering the Clerk’s reporting structure or employment terms without a clear and lawful process could raise concerns related to contractual obligations, perceived political motivations, or employment protections.

While the Council retains the authority to amend SMC Section 1-8-1 to designate the City Clerk as a Council appointee, any potential advantages of doing so must be weighed against the possible disruptions to administrative operations, the legal implications for the current employee, and the impact on the City Manager’s ability to effectively manage day-to-day functions. For these reasons, staff recommends that any changes to the appointment process be considered prospectively—applying only to future vacancies—to maintain organizational stability and minimize legal and operational risk.

FISCAL IMPACT:

None.

Attachments:
☐ Resolution
☒ Ordinance 2025-05
☐ Map
☐ Agreement
☐ Other
List:
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ORDINANCE 2025 - 05

AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
SELMA AMENDING SECTION 1-8-1 OF THE SELMA

MUNICIPAL CODE CREATING THE OFFICE OF CITY CLERK
WHEREAS, Selma Municipal Code (SMC) Section 1-8-1 currently provides that the City Clerk shall be appointed by the City Manager and shall, under the direction of the City Manager plan, organize, direct and supervise the activities and staff of the City Clerk’s office; and
WHEREAS, by title 1, Chapter 18 of the SMC, the City Council adopted the City Manager-City Council form of City Government pursuant to applicable law and subdivision (c) SMC Section 1-18-5 provides that the City Manager shall appoint, remove, promote, or demote, any and all officers and employees of the city, except those employees appointed by the Mayor or City Council; and
WHEREAS, the City Clerk’s function is integral to the City Council’s maintenance of control over the setting and conduct of meetings of the City Council so that the City Council has determined that it is more appropriate to adjust the provisions of SMC 1-8-1 so that the City Clerk shall be appointed by the City Council and shall under the direction and supervision of the City Council plan, organize, direct and supervise the activities and staff of the City Clerk’s office so that the City Council rather than the City Manager is in control over the primary functions of the City Clerk which are to keep an accurate record of the proceedings of the City Council and maintain the official records of the City Counsel and of the City, including but not limited to ordinances, resolutions, motions, contracts, memorandum of understandings and all official actions of the City.

NOW THEREFORE, the City of Selma does hereby ordain as follows:

SECTION 1.

AMENDMENT:

Title 1, Chapter 8 Section 1 of the Selma Municipal Code (SMC) Section 1-8- 1 entitled “Office Created” is hereby amended to read as follows:
“1-8-1: OFFICE CREATED
The office of the City Clerk is hereby created. The City Clerk shall be the head of the office of the City Clerk. The City Clerk shall be appointed by the City Council and shall, under the direction and supervision of the City Council, plan, organize, direct and supervise the activities and staff of the City Clerk’s office. The City Clerk shall be a regular employee of the City subject to existing rules and regulations applicable to all employees subject to the personnel system rules and regulations referred to in Title 2 of Chapter 2 of this Code, except that any adverse employment action or appointment must be initiated by the City Council.”
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SECTION 2. Effect. This Ordinance shall take effect and be in force and effect 30 days from and after the date of its final passage.

SECTION 3. Publication of Summary. The City Clerk is authorized and directed to cause this Ordinance or a summary of this ordinance to be published once in a newspaper of general circulation published and circulated in the County of Fresno within 15 days after its adoption.

The City Clerk shall cause a summary of the proposed ordinance to be published and a certified copy of the full text of the proposed ordinance to be on file in the office of the City Clerk. The summary shall be approved by the City Attorney.

SECTION 4. No Preemption. It is the intent of the City Council of the City of Selma to supplement applicable state and federal law and not to duplicate or contradict such laws and this ordinance shall be construed consistently with that intention.

SECTION 5. Severability. If any section, subsection, sentence, clause, phrase, or portion of this ordinance is for any reason held to be invalid or unenforceable by a court of competent jurisdiction, the remaining portions of this Ordinance shall nonetheless remain in full force and effect. The Council of the City of Selma hereby declares that it would have adopted each section, subsection, sentence, clause, phrase, or portion of this Ordinance, irrespective of the fact that any one or more sections, subsections, sentences, clauses, phrases, or portions of this Ordinance be declared invalid or unenforceable.

The foregoing Ordinance was introduced at a regular meeting of the City Council of the City of Selma held on May 6, 2025, and was thereafter duly adopted at a regular meeting of said City Council held on _________ , 2025, by the following vote, to wit:

AYES:

NOES:

ABSTAIN:

ABSENT:
____________________________
Scott Robertson
Mayor
ATTEST:
_______________________________
Mary J. Venegas, CMC
Deputy City Clerk
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